{"id":2761,"date":"2000-01-09T14:27:59","date_gmt":"2000-01-09T05:27:59","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2761"},"modified":"2026-04-13T16:06:41","modified_gmt":"2026-04-13T07:06:41","slug":"draft-pharmacy","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/draft-pharmacy","title":{"rendered":"\u8ffd\u52a0\u6599\u91d1\u306a\u3057\uff06\u5c02\u9580\u30c1\u30fc\u30e0\u3067\u5bfe\u5fdc\uff01\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u3068\u306f"},"content":{"rendered":"<p>\u85ac\u5c40\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3053\u306e\u3088\u3046\u306a\u8003\u3048\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p><strong><u>\u300c\u9867\u554f\u6599\u306e\u7bc4\u56f2\u304c\u5206\u304b\u308a\u3065\u3089\u304f\u3001<span style=\"color: #e25041;\">\u8cbb\u7528\u9762\u306b\u4e0d\u5b89<\/span>\u304c\u3042\u308b\u300d<br 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text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"1ca19g64cvjhy29q46ius7\">\u7279\u9577\uff11\uff1a\u5e74\u959348\u4e07\u5186 or 64\u4e07\u5186\uff01\u8ffd\u52a0\u6599\u91d1\uff10\u5186\uff01\u308f\u304b\u308a\u3084\u3059\u3044\u6599\u91d1\u4f53\u7cfb<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e<strong><span style=\"color: #e25041;\">\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/strong>\uff08\u5358\u5e97\u8217\u30fb\u5e74\u5546\uff11\u5104\u5186\u4ee5\u4e0b\uff09\u306e\u6599\u91d1\u8a2d\u5b9a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/zvTaiIqb4l8cZQnHFtDWOP5Ko-1769346426.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span class=\"f-marker-y\">\u6d88\u8cbb\u7a0e\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u5e74\u9593<span style=\"color: #e25041;\">48<\/span>\u4e07\u5186\uff08\u7a0e\u629c\uff09\u3001\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f<span style=\"color: #e25041;\">64<\/span>\u4e07\u5186<strong><span class=\"f-marker-y\">\uff08\u7a0e\u629c\uff09<\/span><\/strong>\u306e\u30b3\u30df\u30b3\u30df\u6599\u91d1\u3067\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u901a\u5e38\u8ffd\u52a0\u6599\u91d1\u306b\u306a\u308b\u3053\u3068\u306e\u591a\u3044\u696d\u52d9\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e88\u60f3\u5916\u306e\u8ffd\u52a0\u6599\u91d1\u3092\u6c17\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u6599\u91d1\u5185\u306b\u542b\u307e\u308c\u308b\u4e3b\u306a\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u306e\u8a73\u7d30\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u8fbb\u30fb\u672c\u90f7 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class=\"f-marker-y\">\u85ac\u5c40\u7d4c\u55b6\u3067\u65e5\u5e38\u7684\u306b\u767a\u751f\u3059\u308b\u7a0e\u52d9\u30fb\u7d4c\u7406\u696d\u52d9\u3092\u4e00\u901a\u308a\u30ab\u30d0\u30fc\u3057\u3066\u3044\u308b<\/span><\/strong>\u305f\u3081\u3001\u7a0e\u52d9\u696d\u52d9\u3092\u4e00\u62ec\u3057\u3066\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u85ac\u5c40\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u696d\u754c\u7279\u6709\u306e\u4f1a\u8a08\u30fb\u7ba1\u7406\u696d\u52d9\u304c\u65e5\u5e38\u7684\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u85ac\u5c40\u7279\u6709\u306e\u4f1a\u8a08\u696d\u52d9\u306e\u4e00\u4f8b<\/p>\n<ul>\n<li>\u4fdd\u967a\u8acb\u6c42\u5206\u306e\u58f2\u4e0a\u7ba1\u7406<\/li>\n<li>\u60a3\u8005\u69d8\u306e\u81ea\u5df1\u8ca0\u62c5\u91d1\u306e\u51e6\u7406<\/li>\n<li>\u516c\u8cbb\u8ca0\u62c5\u533b\u7642\u306e\u4f1a\u8a08\u51e6\u7406<\/li>\n<li>\u6d88\u8cbb\u7a0e\u533a\u5206\u3092\u8e0f\u307e\u3048\u305f\u4f1a\u8a08\u7ba1\u7406<\/li>\n<li>\u4ed5\u5165\u308c\u3092\u542b\u3081\u305f\u5229\u76ca\u69cb\u9020\u306e\u628a\u63e1<\/li>\n<li>\u7b97\u5b9a\u8981\u4ef6\u30fb\u65bd\u8a2d\u57fa\u6e96\u3092\u8e0f\u307e\u3048\u305f\u6570\u5b57\u7ba1\u7406<\/li>\n<li>\u8acb\u6c42\u5185\u5bb9\u306e\u4fee\u6b63\u30fb\u518d\u8acb\u6c42\u306e\u7ba1\u7406\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306f\u3001\u85ac\u5c40\u696d\u754c\u306b\u4e0d\u6163\u308c\u306a\u7a0e\u7406\u58eb\u306b\u3068\u3063\u3066\u306f\u3001\u7406\u89e3\u3068\u5bfe\u5fdc\u306b\u624b\u9593\u304c\u304b\u304b\u308a\u3084\u3059\u3044\u696d\u52d9\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/strong>\u3067\u306f\u3001\u3053\u3046\u3057\u305f<strong><span class=\"f-marker-y\">\u85ac\u5c40\u306a\u3089\u3067\u306f\u306e\u51e6\u7406\u3082\u524d\u63d0\u3068\u3057\u305f\u8a18\u5e33\u30fb\u5c4a\u51fa\u5bfe\u5fdc\u3082\u307e\u3068\u3081\u3066\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u8ffd\u52a0\u6599\u91d1\u3092\u6c17\u306b\u305b\u305a\u306b\u3001\u901a\u5e38\u306e\u85ac\u5c40\u7d4c\u55b6\u696d\u52d9\u3092\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff01<\/p>\n<h3 id=\"f9njv67bm6wqb1y9mj56fm\">\u7279\u9577\uff12\uff1a\u5c02\u9580\u30c1\u30fc\u30e0\u304c\u5bfe\u5fdc\uff01\u85ac\u5c40\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u60a9\u307f\u304c\u3042\u308b\u65b9\u306b\u6700\u9069<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e<strong><span style=\"color: #e25041;\">\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/strong>\u306f\u3001<strong><span class=\"f-marker-y\">\u85ac\u5c40\u7a0e\u52d9\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u30c1\u30fc\u30e0<\/span><\/strong>\u304c\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u8fbb\u30fb\u672c\u90f7 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\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e<strong>\u85ac\u5c40\u5c02\u9580\u30c1\u30fc\u30e0<\/strong>\u306b<\/span>\u304a\u4efb\u305b\u3044\u305f\u3060\u304f\u3053\u3068\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a<strong><span style=\"color: #e25041;\">\u30e1\u30ea\u30c3\u30c8<\/span><\/strong>\u304c\u751f\u307e\u308c\u307e\u3059<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7a0e\u52d9\u9762\u306e\u4e0d\u5b89\u3092\u611f\u3058\u308b\u5834\u9762\u304c\u6e1b\u308a\u3001<strong>\u5b89\u5fc3\u3057\u3066\u7d4c\u55b6\u5224\u65ad\u306b\u96c6\u4e2d<\/strong><strong>\u3067\u304d\u307e\u3059\u3002<\/strong><\/li>\n<li>\u55b6\u696d\u6642\u9593\u5185\u306b\u3059\u3050\u76f8\u8ac7\u3067\u304d\u3001<strong>\u7d4c\u55b6\u5224\u65ad\u3092\u6b62\u3081\u305a\u306b\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/strong><\/li>\n<li>\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u77e5\u898b\u3092\u6d3b\u304b\u3057\u305f<strong>\u300c<\/strong><strong>\u4e00\u8cab\u6027\u300d\u306e\u3042\u308b\u652f\u63f4\u3092\u300c\u9577\u671f\u7684\u300d\u306b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001<strong><span class=\"f-marker-y\">\u5168\u56fd\u898f\u6a21\u3067\u7a0e\u52d9\u9867\u554f\u696d\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u304d\u305f\u300c\u696d\u754c\u5927\u624b\u306e\u5b9f\u7e3e\u3092\u6301\u3064\u7a0e\u7406\u58eb\u6cd5\u4eba\u300d<\/span><\/strong>\u3067\u3059\u3002\u3053\u3061\u3089\u306e\u5b9f\u7e3e\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/9zBYnfxcjWKS7ZduOay6QmLsU-1768442842.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.ht-tax.or.jp\/recruit\/figure\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300c\u6570\u5b57\u3067\u898b\u308b\u8fbb\u30fb\u672c\u90f7\u300d<\/a><\/p>\n<p>\u85ac\u5c40\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u30c1\u30fc\u30e0\u3067\u5bfe\u5fdc\u3059\u308b<strong><span style=\"color: #e25041;\">\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/strong>\u306b\u3001\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<h2 id=\"ri6wluxurh9ke7ce0hs31d\">2.\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u304c\u9078\u3070\u308c\u308b10\u306e\u7406\u7531<\/h2>\n<p>\u79c1\u305f\u3061\u304c\u3001\u85ac\u5c40\u7d4c\u55b6\u8005\u69d8\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e<strong><span style=\"color: #e25041;\">\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/strong>\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u306e\u306b\u306f\u3001<strong>10\u306e\u7406\u7531<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/oDMX6imdZUjWHNA5v3gzfkByO-1769346445.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001<strong><span style=\"color: #000000;\"><span class=\"f-marker-y\">\u300c<\/span><\/span><\/strong><strong><span style=\"color: #000000;\"><strong><span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u304a\u5ba2\u69d8\u306b\u9078\u3070\u308c\u308b10\u306e\u7406\u7531\u300d<\/span><\/strong><\/span><\/strong>\u306b\u3064\u3044\u3066\u30011\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"q63zhp6oaanmq2viodj85n\">\u7406\u7531\uff11\uff1a\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u78ba\uff01\u85ac\u5c40\u7279\u6709\u306e\u696d\u52d9\u3082\u3059\u3079\u3066\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u542b\u307e\u308c\u3066\u3044\u308b<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u3067\u306f\u3001\u85ac\u5c40\u7279\u6709\u306e\u696d\u52d9\u3082\u3042\u3089\u304b\u3058\u3081\u696d\u52d9\u7bc4\u56f2\u306b\u542b\u3081\u3066\u3044\u308b\u305f\u3081\u3001<strong><span style=\"color: #e25041;\">\u8ffd\u52a0\u6599\u91d1\u3092\u6c17\u306b\u305b\u305a\u3001\u65e5\u5e38\u7684\u306a\u7a0e\u52d9\u696d\u52d9\u3092\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><strong><u>\u300c\u9867\u554f\u6599\u306f\u5b89\u304f\u898b\u3048\u305f\u306e\u306b\u3001\u3042\u3068\u304b\u3089\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3057\u305f\u300d<\/u><\/strong><br \/>\n\u3053\u306e\u3088\u3046\u306a\u4e0d\u5b89\u3092\u611f\u3058\u305f\u7d4c\u9a13\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p><a href=\"#1ca19g64cvjhy29q46ius7\" target=\"_self\">\u7279\u9577\uff11<\/a>\u3067\u3082\u3054\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u306b\u306f\u3001\u4e00\u822c\u7684\u306a\u7a0e\u52d9\u9867\u554f\u3067\u306f<strong><span class=\"f-marker-y\">\u5225\u6599\u91d1\u306b\u306a\u308a\u3084\u3059\u3044\u4ee5\u4e0b\u306e\u696d\u52d9\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8a18\u5e33\u4ee3\u884c\u00a0<\/li>\n<li>\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210<\/li>\n<li>\u7533\u544a\u66f8\u306e\u4f5c\u6210\u00a0<\/li>\n<li>\u5404\u7a2e\u5c4a\u51fa\u66f8\u306e\u4f5c\u6210<\/li>\n<li>\u7d66\u4e0e\u8a08\u7b97\u30fb\u5e74\u672b\u8abf\u6574\u5bfe\u5fdc\uff08\u4eba\u6570\u5236\u9650\u3042\u308a\uff09\u00a0<\/li>\n<li>\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8<\/li>\n<li>\u85ac\u5c40\u6cd5\u4eba\u5316\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/li>\n<li>\u305d\u306e\u4ed6\uff1a\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u58eb\u696d\u7d39\u4ecb\uff08\u793e\u52b4\u58eb\u3001\u5f01\u8b77\u58eb\u306a\u3069\uff09\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/strong>\u3067\u306f\u3001\u65e5\u3005\u3042\u306a\u305f\u304c\u3059\u308b\u3053\u3068\u306f<strong><span style=\"color: #e25041;\">\u3053\u308c\u3060\u3051<\/span><\/strong>\u3067\u3059\uff01<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong><span class=\"f-marker-y\">\u60a3\u8005\u69d8<\/span><\/strong><span class=\"f-marker-y\"><strong>\u306e\u4f1a\u8a08<\/strong>\u696d\u52d9<\/span><\/li>\n<li><span class=\"f-marker-y\">\u30ec\u30bb\u30b3\u30f3\u5165\u529b\u306b\u3082\u3068\u3065\u304f<\/span><strong><span class=\"f-marker-y\">\u65e5\u6b21\u58f2\u4e0a\u78ba\u5b9a<\/span><\/strong><\/li>\n<li><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/span><span class=\"f-marker-y\">\u3078\u306e<\/span><strong><span class=\"f-marker-y\">\u9818\u53ce\u66f8\u306e\u9001\u4ed8<\/span><\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u9762\u5012\u306a\u696d\u52d9\u3092\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u3067\u3001\u85ac\u5c40\u7d4c\u55b6\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"nzzwv97bcqcqk535ur6rj\">\u7406\u7531\uff12\uff1a\u85ac\u5c40\u5c02\u9580\u306e\u7a0e\u52d9\u30c1\u30fc\u30e0\u304c\u5bfe\u5fdc\uff01\u8abf\u5264\u85ac\u5c40\u7279\u6709\u306e\u8ab2\u7a0e\u5236\u5ea6\u3092\u719f\u77e5\u3057\u3066\u3044\u308b<\/h3>\n<p>\u85ac\u5c40\u7a0e\u52d9\u3092\u5c02\u9580\u306b\u6271\u3046\u30c1\u30fc\u30e0\u304c\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001<br data-start=\"176\" data-end=\"179\" \/><br \/>\n<strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u4e0a\u306e\u5224\u65ad\u30df\u30b9\u3084\u51e6\u7406\u306e\u30ba\u30ec\u304c\u751f\u3058\u305a\u3001\u4e0d\u8981\u306a\u7a0e\u8ca0\u62c5\u3084\u4fee\u6b63\u30ea\u30b9\u30af\u3092\u6291\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u85ac\u5c40\u7a0e\u52d9\u3092\u5c02\u9580\u306b\u6271\u3046\u30c1\u30fc\u30e0\u304c\u3001<strong><span class=\"f-marker-y\">\u8abf\u5264\u85ac\u5c40\u306e\u5b9f\u52d9\u3092\u524d\u63d0\u3068\u3057\u305f\u4f1a\u8a08\u30fb\u7a0e\u52d9\u51e6\u7406\u3092\u7d99\u7d9a\u7684\u306b\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong>\u305d\u306e\u305f\u3081\u3001\u696d\u754c\u7279\u6709\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3001<strong><span class=\"f-marker-y\">\u6bce\u56de\u4e00\u304b\u3089\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u524d\u63d0\u3092\u5171\u6709\u3057\u305f\u72b6\u614b\u3067\u76f8\u8ac7\u3084\u5224\u65ad\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u306e\u7a0e\u52d9\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5c02\u9580\u7684\u306a\u5224\u65ad\u304c\u65e5\u5e38\u7684\u306b\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u4fdd\u967a\u8abf\u5264<\/strong>\u3092\u542b\u3080\u58f2\u4e0a\u69cb\u9020\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u52d9\u51e6\u7406<\/li>\n<li>\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u8ab2\u7a0e\u53d6\u5f15\u304c\u6df7\u5728\u3059\u308b<strong>\u6d88\u8cbb\u7a0e\u306e\u533a\u5206\u5224\u65ad<\/strong><\/li>\n<li><strong>\u5728\u5eab\u8a55\u4fa1\u3084\u4ed5\u5165\u308c<\/strong>\u3092\u8e0f\u307e\u3048\u305f\u5229\u76ca\u30fb\u7a0e\u984d\u3078\u306e\u5f71\u97ff\u6574\u7406<\/li>\n<li><strong>\u5236\u5ea6\u6539\u6b63<\/strong>\u3092\u8e0f\u307e\u3048\u305f\u53d6\u6271\u3044\u306e\u898b\u76f4\u3057<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"color: #e25041;\"><span style=\"color: #000000;\">\u95a2\u9023\u8a18\u4e8b\uff1a<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-tax-accountant-komikomi\">\u696d\u754c\u3078\u306e\u7406\u89e3\u304c\u30dd\u30a4\u30f3\u30c8\uff01\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e\u300c10\u306e\u7279\u5fb4\u300d<\/a><\/span><\/p>\n<p>\u3053\u308c\u3089\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u306a\u3044\u307e\u307e\u51e6\u7406\u3092\u7d9a\u3051\u308b\u3068\u3001\u672c\u6765\u3088\u308a\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u3001\u307e\u305f\u306f\u5f8c\u304b\u3089\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><u>\u300c\u3053\u306e\u5236\u5ea6\u306f\u3001\u85ac\u5c40\u7a0e\u52d9\u306e\u89b3\u70b9\u3067\u3069\u3046\u6574\u7406\u3057\u305f\u3089\u3088\u3044\u304b\u300d<br \/>\n\u300c\u4eca\u5f8c\u3001\u7a0e\u52d9\u4e0a\u3069\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u51e6\u7406\u3059\u308c\u3070\u3088\u3044\u304b\u300d<\/u><\/strong><\/p>\n<p>\u3053\u3046\u3057\u305f\u7591\u554f\u306b\u5bfe\u3057\u3066\u3082\u3001\u85ac\u5c40\u7d4c\u55b6\u3092\u524d\u63d0\u3068\u3057\u305f\u5177\u4f53\u7684\u306a\u56de\u7b54\u304c\u5f97\u3089\u308c\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u6b21\u306e\u884c\u52d5\u306b\u79fb\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u307e\u3059\u3002<\/p>\n<h3 id=\"09a2ds169ire8yrqi6dbf24\">\u7406\u7531\uff13\uff1a\u533b\u7642\u7cfb\u9867\u5ba2\u6570\u30fb\u696d\u754c\u6700\u5927\u624b\uff01\u4fdd\u967a\u53ce\u5165\u306e\u8c4a\u5bcc\u306a\u77e5\u898b\u3092\u6d3b\u7528\u3067\u304d\u308b<\/h3>\n<p>\u696d\u754c\u5927\u624b\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u306a\u3089\u3067\u306f\u306e\u8c4a\u5bcc\u306a\u77e5\u898b\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001<strong><span style=\"color: #e25041;\">\u611f\u899a\u3084\u7d4c\u9a13\u3060\u3051\u306b\u983c\u3089\u305a\u3001\u7d0d\u5f97\u611f\u306e\u3042\u308b\u5224\u65ad\u3092\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><strong><u>\u300c\u3053\u306e\u51e6\u7406\u3084\u5224\u65ad\u306f\u3001\u85ac\u5c40\u5168\u4f53\u3067\u898b\u3066\u4e00\u822c\u7684\u306a\u6c34\u6e96\u306a\u306e\u304b\u300d<br \/>\n\u300c\u540c\u3058\u3088\u3046\u306a\u898f\u6a21\u306e\u85ac\u5c40\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u6574\u7406\u304c\u591a\u3044\u306e\u304b\u300d<\/u><\/strong><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u3082\u3001\u5b9f\u969b\u306e\u9867\u554f\u5148\u30c7\u30fc\u30bf\u3084\u5236\u5ea6\u306e\u8003\u3048\u65b9\u3092\u8e0f\u307e\u3048\u305f\u5224\u65ad\u6750\u6599\u304c\u793a\u3055\u308c\u308b\u305f\u3081\u3001\u8ff7\u3044\u304c\u751f\u3058\u306b\u304f\u3044\u3067\u3059\u3002<\/p>\n<p><span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 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#e25041;\">670<\/span><\/strong><strong>\u4ef6<\/strong>\uff082015\u5e74\u73fe\u5728\uff09\u3068\u3044\u3046\u5b9f\u7e3e\u3092\u901a\u3058\u3066\u3001\u533b\u7642\u30fb\u85ac\u5c40\u5206\u91ce\u306b\u95a2\u3059\u308b\u30ce\u30a6\u30cf\u30a6\u3092\u4f53\u7cfb\u7684\u306b\u84c4\u7a4d\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u540c\u3058\u3088\u3046\u306a\u6761\u4ef6\u306e\u85ac\u5c40\u5b9f\u4f8b\u3092\u53c2\u8003\u306b\u3057\u306a\u304c\u3089\u3001\u300c\u696d\u754c\u3067\u306f\u3069\u3046\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u304b\u300d\u300c\u5b9f\u52d9\u3067\u306f\u3069\u306e\u6574\u7406\u304c\u591a\u3044\u304b\u300d\u3068\u3044\u3063\u305f\u8996\u70b9\u3067\u6570\u5b57\u3092\u6574\u7406\u3057\u3001\u63d0\u793a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u5168\u4f53\u3067\u84c4\u7a4d\u3055\u308c\u305f\u5b9f\u7e3e\u3068\u77e5\u898b\u3092\u80cc\u666f\u306b\u3001\u7d0d\u5f97\u611f\u306e\u3042\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u843d\u3061\u7740\u3044\u3066\u7d4c\u55b6\u5224\u65ad\u3092\u9032\u3081\u3089\u308c\u308b\u74b0\u5883\u304c\u6574\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"20jm2tr2mvl6f7seb8qtve\">\u7406\u7531\uff14\uff1a\u6700\u65b0\u306e\u85ac\u5c40\u7a0e\u5236\u306b\u5e38\u6642\u5bfe\u5fdc\uff01\u5236\u5ea6\u6539\u6b63\u306b\u3082\u5b89\u5fc3\u3057\u3066\u3064\u3044\u3066\u3044\u3051\u308b<\/h3>\n<p>\u5236\u5ea6\u6539\u6b63\u304c\u3042\u3063\u3066\u3082\u3001<strong><span style=\"color: #e25041;\">\u300c\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b\u300d\u300c\u81ea\u5206\u306e\u85ac\u5c40\u306b\u95a2\u4fc2\u304c\u3042\u308b\u306e\u304b\u300d\u3092\u4e00\u3064\u305a\u3064\u8ffd\u3044\u304b\u3051\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u3001\u843d\u3061\u7740\u3044\u3066\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 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a-1\">\n<ul>\n<li><strong>\u5236\u5ea6\u6539\u6b63\u30fb\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u6cd5\u4eba\u5185\u3067\u96c6\u7d04<\/strong><\/li>\n<li><strong>\u793e\u5185\u7814\u4fee\u3084\u30c6\u30b9\u30c8\u3092\u5b9a\u671f\u7684\u306b\u5b9f\u65bd\u3057\u3001\u7406\u89e3\u306e\u3070\u3089\u3064\u304d\u3092\u9632\u6b62<\/strong><\/li>\n<li><strong>\u793e\u5185\u5916\u3078\u306e\u60c5\u5831\u767a\u4fe1\u3092\u901a\u3058\u3066\u3001\u6539\u6b63\u306e\u8981\u70b9\u3084\u6ce8\u610f\u70b9\u3092\u6574\u7406<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3046\u3057\u305f\u53d6\u308a\u7d44\u307f\u306b\u3088\u308a\u3001\u6700\u65b0\u306e\u5236\u5ea6\u5185\u5bb9\u304c\u3001\u5b9f\u52d9\u3067\u4f7f\u3048\u308b\u5f62\u306b\u6574\u7406\u3055\u308c\u305f\u72b6\u614b\u3067\u5171\u6709\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u85ac\u5c40\u7a0e\u5236\u306f\u3001\u6539\u6b63\u70b9\u304c\u7d30\u304b\u304f\u3001\u4f1a\u8a08\u30fb\u6d88\u8cbb\u7a0e\u30fb\u5c4a\u51fa\u306a\u3069\u8907\u6570\u306e\u5206\u91ce\u306b\u5f71\u97ff\u304c\u53ca\u3076\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u500b\u4eba\u306e\u77e5\u8b58\u3060\u3051\u3067\u5e38\u306b\u628a\u63e1\u3057\u7d9a\u3051\u308b\u306e\u306f\u8ca0\u62c5\u306b\u306a\u308a\u3084\u3059\u3044\u5206\u91ce\u3067\u3059\u3002<\/p>\n<p><strong><u>\u300c\u5236\u5ea6\u304c\u5909\u308f\u3063\u305f\u3068\u805e\u3044\u305f\u3051\u308c\u3069\u3001\u81ea\u5206\u306e\u85ac\u5c40\u306b\u3069\u3046\u5f71\u97ff\u3059\u308b\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u300d<\/u><\/strong><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u9762\u306b\u304a\u3044\u3066\u3082\u3001\u6539\u6b63\u5185\u5bb9\u3092\u85ac\u5c40\u7d4c\u55b6\u306e\u5b9f\u52d9\u306b\u7167\u3089\u3057\u3066\u6574\u7406\u3057\u305f\u60c5\u5831\u3092\u5171\u6709\u3067\u304d\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u6b21\u306e\u5bfe\u5fdc\u3092\u691c\u8a0e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"xdufbz2wq1m45i8plk56ht\">\u7406\u7531\uff15\uff1a\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306e\u9023\u643a\u529b\uff01\u5e97\u8217\u5c55\u958b\u306a\u3069\u7d4c\u55b6\u5168\u4f53\u3092\u898b\u636e\u3048\u305f\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u652f\u63f4\u304c\u53ef\u80fd<\/h3>\n<p>\u65e5\u3005\u306e\u7a0e\u52d9\u304b\u3089\u5c06\u6765\u306e\u691c\u8a0e\u307e\u3067\u3001<strong><span style=\"color: #e25041;\">\u76f8\u8ac7\u7a93\u53e3\u3092\u4e00\u672c\u5316\u3067\u304d\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u5168\u4f53\u3092\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><strong><span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 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\/>\n\u300c\u6cd5\u4eba\u5316\u3084\u4e8b\u696d\u627f\u7d99\u3082\u3001\u3044\u305a\u308c\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u300d<\/u><\/strong><\/p>\n<p>\u85ac\u5c40\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u4e2d\u9577\u671f\u7684\u306a\u30c6\u30fc\u30de\u304c\u3001\u6bb5\u968e\u7684\u306b\u51fa\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u90fd\u5ea6\u3001\u76f8\u8ac7\u5148\u304c\u5206\u304b\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u691c\u8a0e\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u3084\u3059\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066<strong><span class=\"f-marker-y\">\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u300c\u5404\u58eb\u696d\u300d\u3084\u300c\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u300d\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3068\u30b9\u30e0\u30fc\u30ba\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/25aQqKRbS6tmpNY10yIhCXWc8-1769346516.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u76f8\u8ac7\u3067\u304d\u308b\u4f53\u5236<\/strong>\u304c\u3001\u85ac\u5c40\u7d4c\u55b6\u3092\u9577\u671f\u7684\u306b\u898b\u636e\u3048\u308b\u3046\u3048\u3067\u306e\u5b89\u5fc3\u611f\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"shzsrqtw5191pdt6otofl\">\u7406\u7531\uff16\uff1a\u4e07\u5168\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u4f53\u5236\uff01\u533b\u7642\u60c5\u5831\u3082\u5b89\u5fc3\u3057\u3066\u6271\u3048\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u533b\u7642\u60c5\u5831\u3092\u542b\u3080\u8cc7\u6599\u3082\u3001\u5b89\u5fc3\u3057\u3066\u3084\u308a\u53d6\u308a\u3067\u304d\u308b\u74b0\u5883<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u533b\u7642\u6a5f\u95a2\u30fb\u8abf\u5264\u85ac\u5c40\u306e\u9867\u554f\u5148\u3092\u591a\u6570\u62b1\u3048\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u3057\u3066\u3001<strong><span class=\"f-marker-y\">\u533b\u7642\u60c5\u5831\u3092\u53d6\u308a\u6271\u3046\u3053\u3068\u3092\u524d\u63d0\u306b\u3057\u305f\u9ad8\u6c34\u6e96\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u4f53\u5236<\/span><\/strong><span class=\"f-marker-y\">\u3092\u6cd5\u4eba\u5168\u4f53\u3067\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/span><br data-start=\"337\" data-end=\"340\" \/><br \/>\n\u672c\u793e\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u5168\u56fd84\u304b\u6240\u3059\u3079\u3066\u306e\u62e0\u70b9\u3067\u7d71\u4e00\u3055\u308c\u305f\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u65b9\u91dd<\/strong>\u306e\u3082\u3068\u3001\u60c5\u5831\u7ba1\u7406\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong><u>\u300c\u30e1\u30fc\u30eb\u3084LINE\u3067\u76f8\u8ac7\u3067\u304d\u308b\u306e\u306f\u4fbf\u5229\u3060\u304c\u3001\u60c5\u5831\u7ba1\u7406\u306f\u5927\u4e08\u592b\u3060\u308d\u3046\u304b\u300d<\/u><\/strong><\/p>\n<p>\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u9023\u7d61\u306b\u96fb\u5b50\u30c4\u30fc\u30eb\u304c\u6b20\u304b\u305b\u306a\u3044\u73fe\u5728\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u611f\u3058\u308b\u5834\u9762\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u7279\u306b\u3001<strong>\u60a3\u8005\u69d8\u306e\u500b\u4eba\u60c5\u5831\u3092\u53d6\u308a\u6271\u3046\u8abf\u5264\u85ac\u5c40<\/strong>\u3067\u306f\u3001\u7a0e\u52d9\u8cc7\u6599\u3084\u76f8\u8ac7\u5185\u5bb9\u306e\u5171\u6709\u306b\u304a\u3044\u3066\u3082\u3001<strong>\u5b89\u5fc3\u3067\u304d\u308b\u74b0\u5883\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u4f53\u5236\u304c\u6574\u3063\u305f\u74b0\u5883\u3067\u3084\u308a\u53d6\u308a\u3067\u304d\u308b\u3053\u3068\u3067\u3001\u60c5\u5831\u7ba1\u7406\u3078\u306e\u4e0d\u5b89\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"8mtnvt91hbxj09w7wbn6c\">\u7406\u7531\uff17\uff1aLINE\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u5b8c\u5099\u3067\u5373\u30ec\u30b9\uff01\u30c1\u30fc\u30e0\u4f53\u5236\u306b\u3088\u308b\u8fd4\u4fe1\u3067\u30b9\u30c8\u30ec\u30b9\u3092\u304b\u3051\u306a\u3044<\/h3>\n<p>\u8ff7\u3063\u305f\u3068\u304d\u306b\u3059\u3050\u78ba\u8a8d\u3067\u304d\u308b\u305f\u3081\u3001<strong><span style=\"color: #e25041;\">\u4e0d\u5b89\u3084\u5f85\u3061\u6642\u9593\u3092\u6e1b\u3089\u3057\u3001\u7d4c\u55b6\u5224\u65ad\u3092\u524d\u306b\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u85ac\u5c40\u7d4c\u55b6\u306e\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u524d\u63d0\u306b\u3001<strong><span class=\"f-marker-y\">\u30e1\u30fc\u30eb\u30fbLINE\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u76f8\u8ac7\u306a\u3069\u3001\u8907\u6570\u306e\u9023\u7d61\u624b\u6bb5\u3092\u6574\u5099<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u62c5\u5f53\u8005\u500b\u4eba\u306b\u4f9d\u5b58\u3057\u306a\u3044\u30c1\u30fc\u30e0\u4f53\u5236\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001<strong><span class=\"f-marker-y\">\u55b6\u696d\u6642\u9593\u5185\u306b\u30b9\u30e0\u30fc\u30ba\u306a\u8fd4\u4fe1\u304c\u884c\u3048\u308b\u74b0\u5883\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/tL7nROBEwGZ8VXFK2cNUj694e-1768782156.jpg\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<p><strong><u>\u300c\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u3066\u3082\u5927\u4e08\u592b\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u4eba\u54e1\u914d\u7f6e\u3092\u5909\u3048\u305f\u5834\u5408\u3001\u6570\u5b57\u3078\u306e\u5f71\u97ff\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u300d<br \/>\n\u300c\u5728\u5eab\u3092\u3069\u3053\u307e\u3067\u6301\u3064\u306e\u304c\u9069\u5207\u306a\u306e\u304b\u300d<\/u><\/strong><\/p>\n<p>\u85ac\u5c40\u7d4c\u55b6\u3067\u306f\u3053\u306e\u3088\u3046\u306a\u5224\u65ad\u3092\u305d\u306e\u5834\u3067\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7a0e\u52d9\u3084\u4f1a\u8a08\u306e\u77e5\u8b58\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u3059\u3050\u306b\u76f8\u8ac7\u3067\u304d\u308b\u304b\u300d\u300c\u3044\u3064\u9803\u3001\u56de\u7b54\u304c\u3082\u3089\u3048\u308b\u304b\u304c\u5206\u304b\u308b\u304b\u300d\u3068\u3044\u3063\u305f\u9023\u7d61\u306e\u3057\u3084\u3059\u3055\u3084\u5bfe\u5fdc\u30b9\u30d4\u30fc\u30c9\u304c\u3001\u5b9f\u52d9\u4e0a\u306e\u5b89\u5fc3\u611f\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"kylu2egmygkhvyxe7ljbi8\">\u7406\u7531\uff18\uff1a\u5168\u56fd84\u62e0\u70b9\u30fb\u696d\u754cNo.1\u306e\u5bfe\u5fdc\u7db2 \uff01\u3042\u306a\u305f\u306e\u5730\u57df\u306e\u7a0e\u5236\u4e8b\u60c5\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b<\/h3>\n<p>\u5168\u56fd\u5bfe\u5fdc\u306e\u4f53\u5236\u304c\u3042\u308b\u3053\u3068\u3067\u3001<strong><span style=\"color: #e25041;\">\u5730\u57df\u3054\u3068\u306e\u904b\u7528\u5dee\u3084\u5b9f\u52d9\u4e0a\u306e\u9055\u3044\u3092\u8e0f\u307e\u3048\u305f\u76f8\u8ac7\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/a>\u306f\u3001<strong><span class=\"f-marker-y\">84\u30f6\u6240\u306e\u56fd\u5185\u62e0\u70b9<\/span><\/strong><span class=\"f-marker-y\">\uff082025\u5e74\u73fe\u5728\uff09<\/span><strong><span class=\"f-marker-y\">\u3092\u5c55\u958b<\/span><\/strong>\u3057\u3001\u5404\u5730\u57df\u306e\u7a0e\u52d9\u7f72\u5bfe\u5fdc\u3084\u884c\u653f\u904b\u7528\u306e\u9055\u3044\u3092\u524d\u63d0\u3068\u3057\u305f\u652f\u63f4\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5168\u56fd\u898f\u6a21\u3067\u9867\u554f\u5148\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3089\u3053\u305d\u3001<strong><span class=\"f-marker-y\">\u5730\u57df\u6027\u3092\u8003\u616e\u3057\u305f\u6574\u7406\u3084\u8aac\u660e\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd<\/span><\/strong><span class=\"f-marker-y\">\u3067\u3059\u3002<\/span><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/U9A3bBe7gRSMdE8rsvwiqyIHZ-1768959689.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/recruit\/figure\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300c\u6570\u5b57\u3067\u898b\u308b\u8fbb\u30fb\u672c\u90f7\u300d<\/a><\/p>\n<p>\u7a0e\u52d9\u3084\u5236\u5ea6\u306f\u5168\u56fd\u5171\u901a\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u5b9f\u52d9\u3067\u306f\u5730\u57df\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u300c<strong>\u3053\u306e\u51e6\u7406\u306f\u3001\u5730\u57df\u7684\u306b\u4e00\u822c\u7684\u306a\u5bfe\u5fdc\u306a\u306e\u304b<\/strong>\u300d<br \/>\n\u300c<strong>\u7a0e\u52d9\u7f72\u3054\u3068\u306b\u898b\u3089\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u306f\u3042\u308b\u306e\u304b<\/strong>\u300d<\/u><\/p>\n<p>\u3053\u3046\u3057\u305f\u70b9\u3092\u628a\u63e1\u3057\u306a\u3044\u307e\u307e\u9032\u3081\u308b\u3068\u3001<strong>\u8ffd\u52a0\u306e\u8aac\u660e\u3084\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u3001\u60f3\u5b9a\u5916\u306e\u6307\u6458\u3092\u53d7\u3051\u308b<\/strong>\u3068\u3044\u3063\u305f\u5834\u9762\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u3067\u76f4\u63a5\u76f8\u8ac7\u3067\u304d\u308b\u62e0\u70b9\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u8ddd\u96e2\u3084\u60c5\u5831\u683c\u5dee\u3092\u611f\u3058\u306b\u304f\u304f\u3001\u65e5\u5e38\u306e\u76f8\u8ac7\u304b\u3089\u5224\u65ad\u304c\u5fc5\u8981\u306a\u5834\u9762\u307e\u3067\u5b89\u5fc3\u3057\u3066\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"mu5lmhl2l7l8bdhbyqnwj\">\u7406\u7531\uff19\uff1a\u5275\u696d100\u5e74\u4ee5\u4e0a\uff01\u9867\u554f\u514817,000\u793e\u8d85\uff01\u7a4d\u307f\u91cd\u306d\u305f\u5b9f\u7e3e\u306b\u3088\u308a\u7bc0\u7a0e\u5bfe\u7b56\u3082\u6700\u5927\u5316\u3067\u304d\u308b<\/h3>\n<p>\u9577\u5e74\u306e\u5b9f\u7e3e\u306b\u57fa\u3065\u304f\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u300c\u691c\u8a0e\u3067\u304d\u308b\u7bc0\u7a0e\u7b56\u300d\u3068\u300c\u6ce8\u610f\u3059\u3079\u304d\u70b9\u300d\u3092\u6574\u7406\u3057\u305f\u3046\u3048\u3067\u3001<strong><span style=\"color: #e25041;\">\u3042\u306a\u305f\u306e\u85ac\u5c40\u7d4c\u55b6<\/span><\/strong><strong><span style=\"color: #e25041;\"><strong>\u306b\u5408\u3063\u305f\u7bc0\u7a0e\u5bfe\u7b56\u3092\u691c\u8a0e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/strong><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001<strong><span class=\"f-marker-y\">\u5275\u696d100\u5e74\u4ee5\u4e0a\u30fb\u9867\u554f\u514817,000\u793e\u8d85\u306e\u5b9f\u7e3e<\/span><\/strong>\u3092\u901a\u3058\u3066\u3001\u3055\u307e\u3056\u307e\u306a\u696d\u7a2e\u3084\u898f\u6a21\u306e\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u3001\u7a0e\u5236\u3092\u3069\u306e\u3088\u3046\u306b\u6d3b\u304b\u305b\u308b\u304b\u3092\u7a4d\u307f\u91cd\u306d\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d4c\u9a13\u3092\u3082\u3068\u306b\u3001<strong><span class=\"f-marker-y\">\u5236\u5ea6\u306e\u7bc4\u56f2\u5185\u3067\u691c\u8a0e\u3067\u304d\u308b\u7bc0\u7a0e\u306e\u9078\u629e\u80a2\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u6574\u7406\u3057\u3001\u5224\u65ad\u306e\u6750\u6599\u3068\u3057\u3066\u304a\u4f1d\u3048\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u300c<strong>\u3069\u306e\u5236\u5ea6\u3092\u691c\u8a0e\u3067\u304d\u308b\u306e\u304b\u308f\u304b\u3089\u306a\u3044<\/strong>\u300d<br \/>\n\u300c<strong>\u7bc0\u7a0e\u3068\u805e\u3044\u3066\u3082\u3001\u4f55\u304b\u3089\u8003\u3048\u308c\u3070\u3088\u3044\u306e\u3060\u308d\u3046\u304b<\/strong><\/u><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u3082\u3001\u5b9f\u7e3e\u3092\u3082\u3068\u306b\u9078\u629e\u80a2\u3084\u6ce8\u610f\u70b9\u3092\u6574\u7406\u3057\u306a\u304c\u3089\u304a\u4f1d\u3048\u3059\u308b\u306e\u3067\u3001\u5206\u304b\u3089\u306a\u3044\u6bb5\u968e\u304b\u3089\u3067\u3082\u5b89\u5fc3\u3057\u3066\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p>\u4e00\u4f8b\u3068\u3057\u3066\u3001\u85ac\u5c40\u7d4c\u55b6\u306b\u304a\u3044\u3066\u6d3b\u7528\u3067\u304d\u308b\u5236\u5ea6\u306b\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<span style=\"color: #e25041;\"><span style=\"color: #000000;\">\u95a2\u9023\u8a18\u4e8b\uff1a<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-tax-accountant-komikomi\">\u696d\u754c\u3078\u306e\u7406\u89e3\u304c\u30dd\u30a4\u30f3\u30c8\uff01\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e\u300c10\u306e\u7279\u5fb4\u300d<\/a><\/span><\/p>\n<h3 id=\"p4jcoy98qhral0g7nuqv\">\u7406\u753110\uff1a\u56fd\u7a0e\u5e81OB\u304c90\u540d\u4ee5\u4e0a\u5728\u7c4d\uff01\u6025\u306a\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\uff08\u203b\u8ffd\u52a0\u30d7\u30e9\u30f3\uff09\u304c\u6574\u3046<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u53ef\u80fd\u6027\u3092\u904e\u5ea6\u306b\u5fc3\u914d\u305b\u305a\u3001<strong><span style=\"color: #e25041;\">\u65e5\u5e38\u306e\u7d4c\u55b6\u3084\u7a0e\u52d9\u51e6\u7406\u306b\u96c6\u4e2d\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u306f\u3001<strong><span class=\"f-marker-y\">\u56fd\u7a0e\u5e81OB\u30fbOG\u304c90\u540d\u4ee5\u4e0a\u5728\u7c4d<\/span><\/strong>\u3057\u3066\u304a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u9032\u307f\u65b9\u3084\u3001\u5b9f\u969b\u306b\u78ba\u8a8d\u3055\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b\u4f53\u5236\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8abf\u67fb\u3067\u3069\u306e\u3088\u3046\u306a\u70b9\u304c\u898b\u3089\u308c\u3084\u3059\u3044\u306e\u304b\u3001\u300c\u3069\u306e\u8cc7\u6599\u3092\u3001\u3069\u306e\u3088\u3046\u306a\u5f62\u3067\u6e96\u5099\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u304b\u300d\u3068\u3044\u3063\u305f\u70b9\u3092\u3001<strong><span class=\"f-marker-y\">\u5b9f\u52d9\u7d4c\u9a13\u306b\u57fa\u3065\u304f\u8996\u70b9\u3067\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u300c<strong>\u3082\u3057\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u3089\u3001\u3069\u3046\u5bfe\u5fdc\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044<\/strong>\u300d<br \/>\n\u300c<strong>\u4f55\u3092\u6e96\u5099\u3057\u3066\u304a\u3051\u3070\u3088\u3044\u306e\u304b\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u304b\u306a\u3044<\/strong>\u300d<\/u><\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306f\u983b\u7e41\u306b\u8d77\u3053\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3089\u3053\u305d\u3001\u3053\u306e\u3088\u3046\u306a\u4e0d\u5b89\u3092\u611f\u3058\u3084\u3059\u3044\u51fa\u6765\u4e8b\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u5f53\u65e5\u3060\u3051\u3067\u306a\u304f\u300c\u65e5\u9803\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u51e6\u7406\u306e\u7a4d\u307f\u91cd\u306d\u300d\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 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#e25041;\">\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/strong>\u3067\u306f<strong><span class=\"f-marker-y\">\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u308b\u524d\u306b\u3069\u306e\u3088\u3046\u306b\u6574\u7406\u30fb\u5bfe\u5fdc\u3067\u304d\u308b\u304b<\/span><\/strong>\u3092\u3001\u89e3\u6c7a\u4e8b\u4f8b\u3068\u3057\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u4f8b\uff11\uff1a\u533b\u85ac\u54c1\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u539f\u56e0\u3067\u3001\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/h3>\n<p>\u533b\u85ac\u54c1\u7279\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u524d\u63d0\u3068\u3057\u305f\u5de5\u6570\u306e\u898b\u8fbc\u307f\u304c\u5341\u5206\u3067\u306a\u304f\u3001\u7d50\u679c\u3068\u3057\u3066\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u72b6\u6cc1\u3011<\/strong><\/p>\n<p>\u4f9d\u983c\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u304c\u3001\u533b\u85ac\u54c1\u306e\u7a2e\u985e\u304c\u8ab2\u7a0e\u65b9\u6cd5\u306b\u5f71\u97ff\u3059\u308b\u3068\u3044\u3046\u7279\u5fb4\u3092\u5341\u5206\u306b\u524d\u63d0\u3068\u3057\u306a\u3044\u307e\u307e\u3001\u8acb\u6c42\u66f8\u306e\u78ba\u8a8d\u3084\u4f1a\u8a08\u51e6\u7406\u3092\u9032\u3081\u3066\u3044\u308b\u3046\u3061\u306b\u3001\u78ba\u8a8d\u4f5c\u696d\u306e\u5de5\u6570\u304c\u5897\u3048\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u5206\u304c<strong><u>\u9867\u554f\u6599\u3068\u306f\u5225\u306b\u8ffd\u52a0\u6599\u91d1\u3068\u3057\u3066\u8acb\u6c42\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/u><\/strong><\/p>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u8fbb\u30fb\u672c\u90f7 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class=\"f-marker-y\">\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u9867\u554f\u6599\u304b\u3089\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<\/div>\n<h3 id=\"kfxug4q2wy94t9stok4cc\">\u4e8b\u4f8b\uff12\uff1a\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u3092\u8aa4\u308a\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/h3>\n<p>\u85ac\u5c40\u7279\u6709\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u5341\u5206\u306b\u5171\u6709\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u72b6\u6cc1\u3011<\/strong><\/p>\n<p>\u958b\u5c40\u304b\u3089\u6570\u5e74\u304c\u7d4c\u3061\u3001\u65e5\u3005\u306e\u7d4c\u7406\u3084\u7a0e\u52d9\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4efb\u305b\u3001\u5e33\u7c3f\u4f5c\u6210\u3084\u7533\u544a\u81ea\u4f53\u306b\u306f\u554f\u984c\u304c\u306a\u3044\u3068\u8003\u3048\u696d\u52d9\u3092\u7d9a\u3051\u3066\u3044\u305f\u3002\u305d\u306e\u3046\u3061\u3001\u85ac\u5c40\u7279\u6709\u306e\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u78ba\u8a8d\u304c\u884c\u308f\u308c\u306a\u3044\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u8abf\u5264\u5831\u916c\uff08\u975e\u8ab2\u7a0e\uff09\u3068OTC\u58f2\u4e0a\uff08\u8ab2\u7a0e\uff09\u304c\u6df7\u5728\u3059\u308b\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u306b\u305a\u308c\u304c\u751f\u3058\u3001<br data-start=\"216\" data-end=\"219\" \/><br \/>\n\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3055\u308c\u3001<strong><u>\u904e\u5e74\u5ea6\u5206\u306e\u4fee\u6b63\u7533\u544a\u3068\u8ffd\u52a0\u7d0d\u7a0e\uff08\u8ffd\u5fb4\u8ab2\u7a0e\uff09\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/u><\/strong><\/p>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u3067\u306f\u3069\u3046\u9632\u3050\u304b<\/p>\n<p><strong><span style=\"color: #e25041;\">\u85ac\u5c40\u5c02\u9580\u30c1\u30fc\u30e0<\/span><\/strong>\u304c\u3001\u3042\u3089\u304b\u3058\u3081\u58f2\u4e0a\u306e\u5185\u8a33\u3084\u65e5\u3005\u306e\u696d\u52d9\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001<br data-start=\"87\" data-end=\"90\" \/><br \/>\n<strong><u>\u8abf\u5264\u5831\u916c\uff08\u975e\u8ab2\u7a0e\uff09\u3068OTC\u58f2\u4e0a\uff08\u8ab2\u7a0e\uff09\u304c\u6df7\u5728\u3059\u308b\u6d88\u8cbb\u7a0e\u306e\u6271\u3044\u3092\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u6574\u7406\u3057\u76f4\u3057\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u4ed5\u5165\u5185\u5bb9\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u306e\u8003\u3048\u65b9\u3092\u6574\u7406\u3057\u3001<strong>\u4eca\u306e\u51e6\u7406\u65b9\u6cd5\u304c\u5b9f\u614b\u306b\u5408\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059<\/strong>\u3002<br data-start=\"191\" data-end=\"194\" \/><br \/>\n\u305d\u306e\u7d50\u679c\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306e\u8003\u3048\u65b9\u304c\u660e\u78ba\u306b\u306a\u308a\u3001<strong><span class=\"f-marker-y\">\u5f8c\u304b\u3089\u4fee\u6b63\u3084\u8ffd\u52a0\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u306b\u304f\u3044\u4f53\u5236<\/span><\/strong>\u304c\u6574\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"rdkmbu8eburnaqff9ucz5r\">\u4e8b\u4f8b\uff13\uff1a2\u5e97\u8217\u76ee\u3092\u691c\u8a0e\u3057\u3066\u3044\u305f\u304c\u3001\u51fa\u5e97\u5224\u65ad\u306b\u5fc5\u8981\u306a\u6750\u6599\u304c\u305d\u308d\u308f\u306a\u304b\u3063\u305f\u30b1\u30fc\u30b9<\/h3>\n<p>1\u5e97\u8217\u76ee\u306e\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3001\u5c06\u6765\u7684\u306a\u58f2\u4e0a\u62e1\u5927\u3092\u898b\u636e\u3048\u30662\u5e97\u8217\u76ee\u306e\u51fa\u5e97\u3092\u691c\u8a0e\u3057\u59cb\u3081\u305f\u3082\u306e\u306e\u3001\u5224\u65ad\u306b\u5fc5\u8981\u306a\u6750\u6599\u3092\u5341\u5206\u306b\u6574\u7406\u3067\u304d\u3066\u3044\u306a\u304b\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><span style=\"font-size: 18px;\"><strong>\u3010\u72b6\u6cc1\u3011<\/strong><\/span><\/p>\n<p>\u65e5\u5e38\u306e\u7a0e\u52d9\u7533\u544a\u3084\u4f1a\u8a08\u51e6\u7406\u306f\u7a0e\u7406\u58eb\u306b\u4efb\u305b\u3066\u304a\u308a\u3001\u6708\u6b21\u306e\u6570\u5b57\u3082\u628a\u63e1\u3067\u304d\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u65b0\u898f\u958b\u5c40\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u300c\u958b\u696d\u652f\u63f4\u306f\u5bfe\u5fdc\u5916\u300d\u300c\u5177\u4f53\u7684\u306a\u6570\u5b57\u307e\u3067\u306f\u898b\u3089\u308c\u306a\u3044\u300d<\/strong>\u3068\u3044\u3063\u305f\u8aac\u660e\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u76ee\u5b89\u3084\u53ce\u652f\u306e\u898b\u901a\u3057\u3001\u65e2\u5b58\u5e97\u8217\u3068\u306e\u640d\u76ca\u30d0\u30e9\u30f3\u30b9\u3092\u5341\u5206\u306b\u6574\u7406\u3067\u304d\u306a\u3044\u307e\u307e\u691c\u8a0e\u304c\u9032\u307f\u3001<strong><u>\u51fa\u5e97\u306e\u53ef\u5426\u3092\u5224\u65ad\u3057\u304d\u308c\u305a\u3001\u7269\u4ef6\u3084\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u9003\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/u><\/strong><\/p>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u3067\u306f\u3069\u3046\u9632\u3050\u304b<\/p>\n<p>\u85ac\u5c40\u5c02\u9580\u30c1\u30fc\u30e0\u304c\u3001\u65e2\u5b58\u5e97\u8217\u306e\u6708\u6b21\u6570\u5b57\u3084\u53ce\u652f\u69cb\u9020\u3092\u3082\u3068\u306b\u30012\u5e97\u8217\u76ee(\u203b)\u3092\u60f3\u5b9a\u3057\u305f\u6570\u5024\u6574\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u65b0\u898f\u958b\u5c40\u306b\u4f34\u3063\u3066\u751f\u3058\u3084\u3059\u3044<strong>\u7a0e\u52d9\u30fb\u4f1a\u8a08\u4ee5\u5916\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3082\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066<span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a<\/span><\/strong>\u3057\u3001\u76f8\u8ac7\u5148\u3092\u5206\u3051\u308b\u3053\u3068\u306a\u304f\u691c\u8a0e\u3092\u9032\u3081\u3089\u308c\u308b\u4f53\u5236\u3092\u6574\u3048\u307e\u3057\u305f\u3002<\/p>\n<p>\u60c5\u5831\u3084\u76f8\u8ac7\u5148\u304c\u5206\u6563\u305b\u305a\u3001<strong><span class=\"f-marker-y\">\u51fa\u5e97\u5224\u65ad\u306b\u5fc5\u8981\u306a\u6750\u6599\u3092\u4e00\u304b\u6240\u3067\u6574\u7406\u3057\u3084\u3059\u3044\u74b0\u5883<\/span><\/strong><span class=\"f-marker-y\">\u304c\u6574\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14px;\">(\u203b)\u591a\u5e97\u92ea\u5c55\u958b\u306e\u5834\u5408\u306f\u3001\u5225\u9014\u898b\u7a4d\u3082\u308a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<h2 id=\"gjba012r7xbv2ot12adgdl\">4.\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u306b\u3064\u3044\u3066\u306eQ&amp;A<\/h2>\n<p>\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u306b\u95a2\u3059\u308bQ&amp;A\u3067\u3059\u3002<\/p>\n<h3 id=\"xacdwoxe3odtmknqxxnsa\">Q1.\u672c\u5f53\u306b\u8ffd\u52a0\u6599\u91d1\u306f\u304b\u304b\u3089\u306a\u3044\uff1f<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">A1. \u306f\u3044\u3001\u539f\u5247\u3068\u3057\u3066\u8ffd\u52a0\u6599\u91d1\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u5358\u5e97\u8217\u7d4c\u55b6\u30fb\u5e74\u55461\u5104\u5186\u4ee5\u4e0b\u306e\u8abf\u5264\u85ac\u5c40\u69d8<\/strong>\u306b\u304a\u3044\u3066\u3001\u85ac\u5c40\u7d4c\u55b6\u306b\u5fc5\u8981\u3068\u306a\u308b<strong><u>\u57fa\u672c\u7684\u306a\u696d\u52d9\u306f\u3042\u3089\u304b\u3058\u3081\u5168\u3066\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u901a\u5e38\u306e\u85ac\u5c40\u7d4c\u55b6\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u8ffd\u52a0\u30d7\u30e9\u30f3\u3067\u306e\u3054\u6848\u5185\u3001\u307e\u305f\u306f\u5225\u9014\u304a\u898b\u7a4d\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5bfe\u5fdc\u203b\u3000<br \/>\n\u30fb\u4e8b\u696d\u898f\u6a21\u3084\u696d\u52d9\u5185\u5bb9\u306b\u5927\u304d\u306a\u5909\u5316\u304c\u751f\u3058\u305f\u5834\u5408<br \/>\n\u30fb\u898f\u5b9a\u4eba\u6570\u3092\u8d85\u3048\u308b\u7d66\u4e0e\u8a08\u7b97\u30fb\u5e74\u672b\u8abf\u6574\u5bfe\u5fdc<br \/>\n\u30fb\u6cd5\u4eba\u5316\u30b5\u30dd\u30fc\u30c8\u3084\u4ed6\u58eb\u696d\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3000\u306a\u3069<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<h3 id=\"f2jtuajsoy6f4b6wtvmkht\">Q2.\u958b\u696d\u524d\u3067\u3082\u76f8\u8ac7\u3067\u304d\u308b\uff1f<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\"><span style=\"font-size: 18px; color: #ffffff;\">A2.\u00a0<\/span>\u306f\u3044\u3001\u958b\u696d\u524d\u304b\u3089\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p>\u958b\u696d\u524d\u306e\u6bb5\u968e\u304b\u3089\u3001\u85ac\u5c40\u7a0e\u52d9\u306b\u8a73\u3057\u3044\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u5bfe\u5fdc\u3057\u3001\u958b\u696d\u5f8c\u306e\u5b9f\u52d9\u3092\u898b\u636e\u3048\u305f\u5f62\u3067\u3001\u7121\u7406\u306e\u306a\u3044\u30b9\u30bf\u30fc\u30c8\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"jqyzyhy79241qjmhn5ids\">Q3.\u9867\u554f\u5951\u7d04\u3057\u306a\u304f\u3066\u3082\u76f8\u8ac7\u306f\u53ef\u80fd\uff1f<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">A3. \u306f\u3044\u3001\u521d\u56de\u306e\u3054\u76f8\u8ac7\u306f\u9867\u554f\u5951\u7d04\u3067\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u72b6\u6cc1\u3084\u304a\u60a9\u307f\u3092\u4f3a\u3063\u305f\u3046\u3048\u3067\u3001\u300c\u3069\u306e\u3088\u3046\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u304b\u300d\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002\u5185\u5bb9\u3092\u3054\u7406\u89e3\u3001\u3054\u7d0d\u5f97\u3044\u305f\u3060\u3044\u305f\u4e0a\u3067\u3054\u691c\u8a0e\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"imx6ird2uok2anfkj939t1\">Q4.\u73fe\u5728\u306e\u9867\u554f\u7a0e\u7406\u58eb\u304b\u3089\u5909\u3048\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\uff1f<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">A4. \u73fe\u5728\u3054\u5951\u7d04\u4e2d\u306e\u7a0e\u7406\u58eb\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u5834\u5408\u3067\u3082\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u5207\u308a\u66ff\u3048\u304c\u3067\u304d\u308b\u3088\u3046\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u5951\u7d04\u7d42\u4e86\u6642\u671f\u306e\u78ba\u8a8d\u300d\u300c\u8cc7\u6599\u3084\u30c7\u30fc\u30bf\u306e\u5f15\u304d\u7d99\u304e\u300d\u300c\u5207\u308a\u66ff\u3048\u6642\u306e\u6ce8\u610f\u70b9\u6574\u7406\u300d\u306a\u3069\u3092\u8e0f\u307e\u3048\u3001\u85ac\u5c40\u7d4c\u55b6\u8005\u69d8\u306b\u3068\u3063\u3066\u8ca0\u62c5\u304c\u304b\u304b\u308a\u306b\u304f\u3044\u5f62\u3067\u9032\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"f3mq9ch6qhmw8cv91584ln\">Q5.\u5730\u65b9\u5728\u4f4f\u3067\u3082\u5bfe\u5fdc\u3067\u304d\u308b\uff1f<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">A5. 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attention-p\">A6.\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d \u5c02\u7528\u30da\u30fc\u30b8\u306b\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u307e\u305a\u306f\u8a71\u3092\u805e\u3044\u3066\u307f\u305f\u3044\u300d\u300c\u81ea\u5206\u306e\u85ac\u5c40\u306b\u5408\u3046\u30b5\u30fc\u30d3\u30b9\u304b\u78ba\u8a8d\u3057\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u6bb5\u968e\u3067\u3082\u3001\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305a\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/group\/\">\u3053\u3061\u3089<\/a>\u3088\u308a\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h2 id=\"y9m2ss5khh9ig769673bv\">5.\u6700\u5f8c\u306b<\/h2>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e<strong><span style=\"color: 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