{"id":2816,"date":"2026-04-20T10:00:09","date_gmt":"2026-04-20T01:00:09","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2816"},"modified":"2026-04-17T10:50:27","modified_gmt":"2026-04-17T01:50:27","slug":"pharmacy-otc-consumption-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-otc-consumption-tax","title":{"rendered":"\u8abf\u5264\u85ac\u5c40\u306eOTC\u533b\u85ac\u54c1\u306e\u6d88\u8cbb\u7a0e\u306f10\uff05\uff5c\u7d0d\u7a0e\u984d\u304c\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u3092\u56f3\u89e3\u3067\u89e3\u8aac"},"content":{"rendered":"<p><strong><span class=\"f-marker-y\"><span style=\"color: #e25041;\">O<\/span><span style=\"color: #e25041;\">TC\u533b\u85ac\u54c1<\/span>\u306e\u8ca9\u58f2\u306b\u306f\u6a19\u6e96\u7a0e\u7387<span style=\"color: #e25041;\">10\uff05<\/span><span style=\"color: #000000;\">\u306e\u6d88\u8cbb\u7a0e\u304c<\/span>\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3057\u304b\u3057\u3001\u8abf\u5264\u85ac\u5c40\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u304c10\uff05\u4ee5\u5916\u306e\u5546\u54c1\u3082\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u4ed6\u696d\u7a2e\u306b\u6bd4\u3079\u3066\u8907\u96d1\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4fdd\u967a\u8abf\u5264\u306f\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306b\u8a72\u5f53\u3059\u308b\u4e00\u65b9\u3001<\/span><strong>OTC\u533b\u85ac\u54c1<\/strong>\u306e\u8ca9\u58f2\u306f\u8ab2\u7a0e\u58f2\u4e0a\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u5272\u5408\uff08\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\uff09\u306b\u5f71\u97ff\u3057\u3001\u7d50\u679c\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306b\u3082\u5927\u304d\u304f\u95a2\u4fc2\u3057\u307e\u3059\u3002<\/p>\n<p>\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u306b\u306f\u3001<u>\u7a0e\u7387\u3060\u3051\u3067\u306a\u304f\u300c\u7d0d\u7a0e\u984d\u304c\u3069\u306e\u3088\u3046\u306b\u6c7a\u307e\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u69cb\u9020\u307e\u3067\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/u><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\uff11\u7ae0\u3067\u8abf\u5264\u85ac\u5c40\u306b\u304a\u3051\u308b<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">OTC\u533b\u85ac\u54c1\u306e\u7a0e\u7387<\/span><\/strong>\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\uff12\u7ae0\u4ee5\u964d\u3067<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u304c\u6c7a\u307e\u308b\u4ed5\u7d44\u307f<\/span><\/strong>\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"jlvjnc2fqzpr6a7xcrkjb\">1.OTC\u533b\u85ac\u54c1\u306e\u6d88\u8cbb\u7a0e\u306f10\uff05<\/h2>\n<p><span class=\"f-marker-y\">\u85ac\u5c40\u3067\u8ca9\u58f2\u3059\u308b<strong>OTC\u533b\u85ac\u54c1<\/strong>\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e<strong>\u300c\u8ab2\u7a0e\u53d6\u5f15\u300d<\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u73fe\u5728\u306e\u6a19\u6e96\u7a0e\u7387\u3067\u3042\u308b<strong><span style=\"color: #e25041;\">10\uff05<\/span><\/strong>\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\uff088\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u9152\u985e\u3084\u5916\u98df\u3092\u9664\u304f\u98f2\u98df\u6599\u54c1\u306a\u3069\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u533b\u85ac\u54c1\u306f\u3053\u306e\u5bfe\u8c61\u306b\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001OTC\u533b\u85ac\u54c1\u306b\u3082\u8efd\u6e1b\u7a0e\u7387\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u6d88\u8cbb\u7a0e\u306f10\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u85ac\u5c40\u3067\u6271\u3046\u4e3b\u306a\u53d6\u5f15\u3068\u6d88\u8cbb\u7a0e\u306e\u95a2\u4fc2\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #2969b0; width: 23.4587%; text-align: center;\"><span style=\"color: #ffffff;\">\u53d6\u5f15\u5185\u5bb9<\/span><\/th>\n<th style=\"width: 22.4848%; background-color: #2969b0; text-align: center;\">\u6d88\u8cbb\u7a0e\u306e\u6271\u3044<\/th>\n<th style=\"background-color: #2969b0; width: 53.9475%; text-align: center;\">\u5177\u4f53\u4f8b<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 23.4587%; background-color: #efefef;\"><strong>OTC\u533b\u85ac\u54c1<\/strong><\/td>\n<td style=\"width: 22.4848%;\"><strong>10%(\u8ab2\u7a0e)<\/strong><\/td>\n<td style=\"width: 53.9475%;\">\u304b\u305c\u85ac\u3001\u89e3\u71b1\u93ae\u75db\u5264\u3001\u6e7f\u5e03\u306a\u3069\uff08\u533b\u85ac\u54c1\u8868\u793a\u306e\u3042\u308b\u3082\u306e\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.4587%; background-color: #efefef;\">\u4fdd\u967a\u8abf\u5264<\/td>\n<td style=\"width: 22.4848%;\">\u975e\u8ab2\u7a0e<\/td>\n<td style=\"width: 53.9475%;\">\u5065\u5eb7\u4fdd\u967a\u3092\u4f7f\u3063\u305f\u51e6\u65b9\u85ac<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.4587%; background-color: #efefef;\">\u98f2\u98df\u6599\u54c1<\/td>\n<td style=\"width: 22.4848%;\">8%(\u8efd\u6e1b\u7a0e\u7387)<\/td>\n<td style=\"width: 53.9475%;\">\u6804\u990a\u88dc\u52a9\u98df\u54c1\u3001\u7d4c\u53e3\u88dc\u6c34\u6db2\u306a\u3069\uff08\u98df\u54c1\u6271\u3044\u306e\u3082\u306e\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001<strong><span class=\"f-marker-y\">\u85ac\u5c40\u304c\u5b9f\u969b\u306b<span style=\"color: #e25041;\">\u7d0d\u3081\u308b\u6d88\u8cbb\u7a0e\u984d<\/span>\u306f\u3001\u300c\u58f2\u4e0a\u00d7\u7a0e\u7387\u300d\u3067\u305d\u306e\u307e\u307e\u6c7a\u307e\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u3053\u3053\u3067\u91cd\u8981\u306b\u306a\u308b\u306e\u304c\u3001<strong><span style=\"color: #e25041;\">\u300c<\/span><\/strong><strong><span style=\"color: #e25041;\"><strong>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d<\/strong><\/span><\/strong>\u3067\u3059\u3002\u6b21\u7ae0\u3067\u306f\u3001\u3053\u306e\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d\u3092\u4e2d\u5fc3\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u304c\u3069\u306e\u3088\u3046\u306b\u6c7a\u307e\u308b\u306e\u304b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"0j42lfzkfnoiqatfoohkyq\">2.\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d\u3067\u6c7a\u307e\u308b<\/h2>\n<p>\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306f\u3001<span class=\"f-marker-y\">\u8ab2\u7a0e\u58f2\u4e0a\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306e\u69cb\u6210\u3092\u793a\u3059<strong><span style=\"color: #e25041;\">\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d<\/span><\/strong>\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u984d\u306e\u65b9\u5411\u6027\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"#jlvjnc2fqzpr6a7xcrkjb\" target=\"_self\">1\u7ae0<\/a>\u3067\u898b\u305f\u3068\u304a\u308a\u3001\u85ac\u5c40\u306e\u58f2\u4e0a\u306f\u3001<strong>OTC\u533b\u85ac\u54c1\u3084\u98df\u54c1\u306a\u3069\u306e\u300c\u8ab2\u7a0e\u58f2\u4e0a\u300d<\/strong>\u3068\u3001<strong>\u4fdd\u967a\u8abf\u5264\u306b\u3088\u308b\u300c\u975e\u8ab2\u7a0e\u58f2\u4e0a\u300d<\/strong>\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u69cb\u6210\u3092\u6570\u5024\u3067\u8868\u3057\u305f\u3082\u306e\u304c<strong><span style=\"color: #e25041;\">\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3068\u306f\u201d<\/p>\n<p>\u58f2\u4e0a\u5168\u4f53\u306e\u3046\u3061\u300c\u6d88\u8cbb\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u58f2\u4e0a\u300d\u304c\u3069\u308c\u304f\u3089\u3044\u3092\u5360\u3081\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u5272\u5408\u3067\u3059\u3002<br \/>\n\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\uff1d \u8ab2\u7a0e\u58f2\u4e0a \u00f7 \u7dcf\u58f2\u4e0a<\/strong><\/p>\n<p>\uff08\u4f8b\uff09\u8ab2\u7a0e\u58f2\u4e0a<span style=\"font-size: 14px;\">\u203b<\/span>\uff08300\u4e07\u5186\uff09\u00f7\u7dcf\u58f2\u4e0a\uff081,000\u4e07\u5186\uff09\uff1d\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300030\uff05<\/p>\n<p><span style=\"font-size: 14px;\">\u203b\u8ab2\u7a0e\u58f2\u4e0a\u306b\u306f\u3001OTC\u533b\u85ac\u54c1\u306e\u307b\u304b\u3001\u8efd\u6e1b\u7a0e\u7387\uff088\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u98df\u54c1\u3084\u98f2\u6599\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306f\u3001\u5358\u306b\u58f2\u4e0a\u69cb\u6210\u3092\u793a\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u3069\u3053\u307e\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u308b\u304b\u300d\u3092\u5de6\u53f3\u3059\u308b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong><span class=\"f-marker-y\">OTC\u533b\u85ac\u54c1\u306e\u58f2\u4e0a\u6bd4\u7387\u304c\u9ad8\u307e\u308b\u3068\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u4e0a\u6607\u3057\u3001\u63a7\u9664\u3067\u304d\u308b\u6d88\u8cbb\u7a0e\u984d\u306b\u3082\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u984d\u3082\u5909\u52d5\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u85ac\u5c40\u3067\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u304c\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u3092\u6574\u7406\u3057\u305f\u56f3\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/U6wXvBsq3WLJziQZYpGIkmC5b-1775736579.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b21\u7ae0\u3067\u306f\u3001\u3053\u306e\u300c<strong><span style=\"color: #e25041;\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d<\/span><\/strong>\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u5b9f\u969b\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"u5aubfesb59fbw2ahp27c\">3.\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3084\u58f2\u4e0a\u898f\u6a21\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u65b9\u6cd5\u304c\u5206\u304b\u308c\u305f\u3046\u3048\u3067\u3001\u300c\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u300d\u3068\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u306e\u5dee\u984d\u3068\u3057\u3066\u7d0d\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"gwezsla5is7xxonsvwskdk\">3-1.\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f3\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u304b\u308c\u308b<\/h3>\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001<strong><span style=\"color: #e25041;\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u3088\u3063\u30663\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/span><\/strong>\u3053\u3053\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u3001\u85ac\u5c40\u306b\u304a\u3051\u308bOTC\u533b\u85ac\u54c1\u306e\u5f71\u97ff\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u85ac\u5c40\u3067\u306f\u3001\u4fdd\u967a\u8abf\u5264\u306b\u3088\u308b\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306e\u5272\u5408\u304c\u9ad8\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c95\uff05\u672a\u6e80\u3068\u306a\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u3084\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f\u3078\u306e\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3084<span style=\"font-size: 16px; color: #333333;\">\u58f2\u4e0a\u898f\u6a21\u306b\u3088\u3063\u3066\u306f<\/span>\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u5b9f\u52d9\u3067\u306f\u300c\u3069\u306e\u65b9\u6cd5\u304c\u6709\u5229\u304b\u300d\u3092\u6bd4\u8f03\u3057\u3066\u9078\u3076\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 id=\"3vy2h7uzmnonvdam7nrag\">\u2460 \u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/h4>\n<p>\u58f2\u4e0a\u306b\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\uff08\u85ac\u5c40\u306e\u5834\u5408\u306f\u5c0f\u58f2\u696d\u306e80\uff05<span style=\"font-size: 14px;\">\u203b<\/span>\uff09\u300d\u3092\u639b\u3051\u3066\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 14px;\">\u203b\u8907\u6570\u306e\u696d\u7a2e\u3092\u55b6\u3080\u5834\u5408\u306f\u696d\u7a2e\u3054\u3068\u306b\u8a08\u7b97<\/span><\/p>\n<p>\u9078\u629e\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u9069\u7528\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-title attention-p\"><strong>\u9069\u7528\u6761\u4ef6<\/strong><\/p>\n<p>\u30fb\u539f\u5247\u3068\u3057\u3066\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005<br \/>\n\u30fb\u4e8b\u524d\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6505.htm\" target=\"_blank\" rel=\"noopener\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300cNo.6505\u2003\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u300d<\/a><\/p>\n<\/div>\n<p>\u85ac\u5c40\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5171\u901a\u7d4c\u8cbb<span style=\"font-size: 14px;\">\u203b<\/span>\u304c\u5c11\u306a\u3044<\/li>\n<li>OTC\u58f2\u4e0a\u6bd4\u7387\u304c\u9ad8\u3044<\/li>\n<li>\u6d88\u8cbb\u7a0e\u8a08\u7b97\u3092\u7c21\u7565\u5316\u3057\u305f\u3044<br \/>\n<span style=\"font-size: 14px; color: #333333;\">\u203b\u5bb6\u8cc3\u3084\u5149\u71b1\u8cbb\u306a\u3069\u8ab2\u7a0e\u58f2\u4e0a\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u4e21\u65b9\u306b\u95a2\u4fc2\u3059\u308b\u7d4c\u8cbb<\/span><\/li>\n<\/ul>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308bOTC\u533b\u85ac\u54c1\u306e\u5f71\u97ff\u201d<\/p>\n<p>\u7d4c\u8cbb\u69cb\u9020\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305a\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8(OTC\u533b\u85ac\u54c1\u306e\u58f2\u4e0a\u7b49)\u3068\u696d\u7a2e\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u6c7a\u307e\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<\/div>\n<h4 id=\"exyqxekog4pj31oj1jeo4\">\u2461\u672c\u5247\u8ab2\u7a0e\uff0895%\u672a\u6e80\uff09<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u672c\u5247\u8ab2\u7a0e (95%\u672a\u6e80)\u306b\u304a\u3044\u3066\u306f<\/span><span style=\"font-size: 16px; color: #333333;\">\u3001\u5b9f\u969b\u306e\u58f2\u4e0a\u3068\u4ed5\u5165\u30fb\u7d4c\u8cbb\u306b\u304b\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u3082\u3068\u306b<\/span>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u6309\u5206\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u9069\u7528\u6761\u4ef6\u306e\u3082\u3068\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u9069\u7528\u6761\u4ef6<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c95\uff05\u672a\u6e80\u307e\u305f\u306f\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/span><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6401.htm\" target=\"_blank\" rel=\"noopener\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300cNo.6401\u2003\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u300d<\/a><\/p>\n<\/div>\n<p>\n\u672c\u5247\u8ab2\u7a0e<span style=\"font-size: 16px; color: #000000;\">(95%\u672a\u6e80)<\/span>\u306e\u4e2d\u306b\u306f\u3001\u6b21\u306e2\u3064\u306e\u65b9\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u3068\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #54acd2;\"><strong><span style=\"color: #ffffff;\">\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f<\/span><\/strong><\/td>\n<td>\u58f2\u4e0a\u533a\u5206\u3054\u3068\u306b\u7d4c\u8cbb\u3092\u5bfe\u5fdc\u3055\u305b\u3066\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #fba026;\"><strong><span style=\"color: #ffffff;\">\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f<\/span><\/strong><\/td>\n<td>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u7528\u3044\u3066\u3059\u3079\u3066\u306e\u7d4c\u8cbb\u3092\u4e00\u62ec\u3067\u6309\u5206\u3059\u308b\u65b9\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u308c\u305e\u308c\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u85ac\u5c40\u306e\u4f8b\u3067\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u25a0\u85ac\u5c40\u306b\u304a\u3051\u308b\u7d4c\u8cbb\u533a\u5206\u3054\u3068\u306e\u63a7\u9664\u65b9\u6cd5\u306e\u9055\u3044<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #2969b0;\"><span style=\"font-size: 16px; color: #ffffff;\">\u7d4c\u8cbb\u306e\u7a2e\u985e<\/span><\/th>\n<th style=\"background-color: #2969b0;\"><span style=\"font-size: 16px; color: #ffffff;\">\u533a\u5206<\/span><\/th>\n<th style=\"background-color: #54acd2;\"><span style=\"font-size: 16px; color: #ffffff;\">\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f<\/span><\/th>\n<th style=\"background-color: #fba026;\"><span style=\"font-size: 16px; color: #ffffff;\">\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">OTC\u533b\u85ac\u54c1\u306e\u4ed5\u5165<\/span><\/td>\n<td style=\"width: 25.0000%;\">\u00a0\u8ab2\u7a0e\u58f2\u4e0a \u00a0<\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u5168\u984d\u63a7\u9664<\/span><\/td>\n<td rowspan=\"3\" style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u00a0\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3067\u6309\u5206<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u8abf\u5264\u7528\u533b\u85ac\u54c1\u306e\u4ed5\u5165<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u975e\u8ab2\u7a0e\u58f2\u4e0a<\/span><\/td>\n<td style=\"width: 25.0000%;\">\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u5e97\u8217\u5bb6\u8cc3\u30fb\u5149\u71b1\u8cbb\u7b49\u00a0<\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u5171\u901a\u7d4c\u8cbb<\/span><\/td>\n<td style=\"width: 25.0000%;\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3067\u6309\u5206\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u3068\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f\u306f\u3001\u4e8b\u696d\u8005\u304c\u9078\u629e\u3057\u3066\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6d88\u8cbb\u7a0e\u533a\u5206\u304c\u660e\u78ba\u306b\u3067\u304d\u306a\u3044\u3082\u306e\u306b\u95a2\u3057\u3066\u306f\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f\u304c\u9078\u629e\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u672c\u5247\u8ab2\u7a0e\uff0895%\u672a\u6e80\uff09\u306b\u304a\u3051\u308bOTC\u533b\u85ac\u54c1\u306e\u5f71\u97ff\u201d<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">OTC\u533b\u85ac\u54c1\u306e\u5272\u5408\u304c\u4f4e\u3044\u307b\u3069\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u4e0b\u304c\u308a\u3001\u63a7\u9664\u3067\u304d\u308b\u6d88\u8cbb\u7a0e\u984d\u304c\u5236\u9650\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<h4 id=\"wvb9oojexvs2zc8zy6ks0h\">\u2462\u672c\u5247\u8ab2\u7a0e\uff0895\uff05\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\uff09<\/h4>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c95\uff05\u4ee5\u4e0a\u304b\u3064\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5\u5104\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u4ed5\u5165\u7a0e\u984d\u3092\u5168\u984d\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6401.htm\" target=\"_blank\" rel=\"noopener\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300cNo.6401\u2003\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u300d<\/a><\/p>\n<p>\u305f\u3060\u3057\u3001\u8abf\u5264\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u4e00\u822c\u7684\u306a\u85ac\u5c40\u3067\u306f\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306e\u5272\u5408\u304c\u9ad8\u3044\u305f\u3081\u3001\u3053\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u30b1\u30fc\u30b9\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"x4fj88qx7d5uuldfpxw3b\">3-2.\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u300c\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\uff0d\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3067\u8a08\u7b97\u3059\u308b<\/h3>\n<p><a href=\"#gwezsla5is7xxonsvwskdk\" target=\"_self\">3-1<\/a>\u3067\u898b\u305f3\u3064\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u3044\u305a\u308c\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u984d\u306f\u6b21\u306e\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u7684\u306a\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/oKQ0GrFO9uvyHJlNpEVW2zS5Z-1775472770.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u8981\u7d20\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u3092\u6c7a\u3081\u308b2\u3064\u306e\u8981\u7d20\u3068\u7a0e\u984d\u3078\u306e\u5f71\u97ff<\/strong><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 28.1251%; background-color: #efefef;\"><span style=\"color: #000000;\">\u8981\u7d20<\/span><\/th>\n<th style=\"width: 34.7655%; background-color: #efefef;\"><span style=\"color: #000000;\">\u85ac\u5c40\u306e\u4f8b<\/span><\/th>\n<th style=\"background-color: #efefef;\"><span style=\"color: #000000;\">\u7a0e\u984d\u3078\u306e\u5f71\u97ff<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 28.1251%; background-color: #f37934;\"><span style=\"color: #ffffff;\">\u2460 \u58f2\u4e0a<br \/>\n\uff08\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\uff09<\/span><\/td>\n<td style=\"width: 34.7655%;\">\u30fbOTC\u533b\u85ac\u54c1\u306e\u8ca9\u58f2\uff0810\uff05\uff09<br \/>\n\u30fb\u98df\u54c1\u30fb\u98f2\u6599\u306a\u3069\u306e\u8ca9\u58f2\uff088\uff05\uff09<\/td>\n<td>OTC\u306a\u3069\u306e\u8ab2\u7a0e\u58f2\u4e0a\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u5897\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.1251%; background-color: #2969b0;\"><span style=\"color: #ffffff;\">\u2461 \u4ed5\u5165\u30fb\u7d4c\u8cbb<br \/>\n\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff09<\/span><\/td>\n<td style=\"width: 34.7655%;\">\u30fbOTC\u533b\u85ac\u54c1\u306e\u4ed5\u5165<br \/>\n\u30fb\u5e97\u8217\u5bb6\u8cc3<br \/>\n\u30fb\u5149\u71b1\u8cbb\u306a\u3069<\/td>\n<td>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3084\u3001\u5c4a\u51fa\u306e\u63d0\u51fa\u72b6\u6cc1\u306b\u3088\u308a\u63a7\u9664\u65b9\u6cd5\u304c\u5909\u308f\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span class=\"f-marker-y\">\u3064\u307e\u308a\u3001\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306f\u3001<strong>OTC\u533b\u85ac\u54c1\u306e\u5272\u5408\u306b\u3088\u3063\u3066<\/strong><strong><span style=\"color: #e25041;\">\u2460\u58f2\u4e0a\u300c\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u300d<\/span><\/strong>\u3068<strong><span style=\"color: #e25041;\">\u2461\u4ed5\u5165\u30fb\u7d4c\u8cbb\u300c\u63a7\u9664\u3067\u304d\u308b\u6d88\u8cbb\u7a0e\u300d<\/span><\/strong>\u306e\u4e21\u65b9\u304c\u5909\u52d5\u3057\u3001\u305d\u306e\u5dee\u984d\u3068\u3057\u3066\u7d0d\u7a0e\u984d\u304c\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"ujjttq5qh77g1aeenpjptf\">4.\u5177\u4f53\u4f8b\uff1a\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3067\u304d\u308b\u3060\u3051\u30b7\u30f3\u30d7\u30eb\u306a\u6570\u5b57\u3092\u4f7f\u3063\u3066\u3001\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u524d\u63d0\u6761\u4ef6(\u7a0e\u8fbc)<\/strong><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2969b0; width: 43.1532%;\">\u9805\u76ee<\/th>\n<th style=\"background-color: #2969b0; width: 56.7166%;\">\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 43.1532%;\">\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"width: 56.7166%;\">1,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.1532%;\">OTC\u58f2\u4e0a<\/td>\n<td style=\"width: 56.7166%;\">400\u4e07\u5186\uff0810%\uff09<span style=\"font-size: 14px;\">\u203b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.1532%;\">\u8abf\u5264\u58f2\u4e0a<\/td>\n<td style=\"width: 56.7166%;\">600\u4e07\u5186\uff08\u975e\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.1532%;\">\u7d0d\u7a0e\u65b9\u6cd5<\/td>\n<td style=\"width: 56.7166%;\">\u672c\u5247\u8ab2\u7a0e\uff08\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px;\">\u203b\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001OTC\u4ee5\u5916\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5546\u54c1\u306b\u3064\u3044\u3066\u306f\u7701\u7565\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"yk4et9k9q6s2haj2ygjejo\">\u2460\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u5272\u5408<\/h3>\n<p>\u307e\u305a\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408<\/strong><br \/>\n400\u4e07\u5186\u00f71,000\u4e07\u5186\uff1d<strong>40\uff05<\/strong><\/p>\n<h3 id=\"rdizz6ix5yo23o5lz0gnro\">\u2461\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d<strong><br \/>\n<\/strong><\/h3>\n<p>\u307e\u305a\u3001\u58f2\u4e0a\u304b\u3089\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u85ac\u5c40\u3067\u306f\u300cOTC\u533b\u85ac\u54c1 \u2192 \u8ab2\u7a0e\u58f2\u4e0a\u300d\u300c\u8abf\u5264\u5831\u916c \u2192 \u975e\u8ab2\u7a0e\u58f2\u4e0a\u300d\u3068\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u3092\u9810\u304b\u308b\u306e\u306fOTC\u533b\u85ac\u54c1\u306e\u58f2\u4e0a\u306e\u307f\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d<\/strong><\/p>\n<p>400\u4e07\u5186\u00d710\uff05\uff1d<strong>40\u4e07\u5186<\/strong><\/p>\n<\/div>\n<h3 id=\"0mueqzlqjqzowfjnf48hqzh\">\u2462\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/h3>\n<p>\u6b21\u306b\u3001\u7d4c\u8cbb\u306b\u304b\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u3046\u3061\u3001\u63a7\u9664\u3067\u304d\u308b\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\uff08\u672c\u5247\u8ab2\u7a0e\u30fb\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\uff09<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2969b0;\">\u533a\u5206<\/th>\n<th style=\"background-color: #2969b0;\">\u91d1\u984d<\/th>\n<th style=\"background-color: #2969b0;\">\u6d88\u8cbb\u7a0e<\/th>\n<th style=\"background-color: #2969b0;\">\u63a7\u9664\u306e\u6271\u3044<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>OTC\u533b\u85ac\u54c1\u4ed5\u5165<\/td>\n<td>200\u4e07\u5186<\/td>\n<td>20\u4e07\u5186<\/td>\n<td>\u63a7\u9664\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u8abf\u5264\u7528\u533b\u85ac\u54c1\u4ed5\u5165<\/td>\n<td>300\u4e07\u5186<\/td>\n<td>30\u4e07\u5186<\/td>\n<td>\u63a7\u9664\u3067\u304d\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u5171\u901a\u7d4c\u8cbb\uff08\u5bb6\u8cc3\u30fb\u5149\u71b1\u8cbb\u306a\u3069\uff09<\/td>\n<td>150\u4e07\u5186<\/td>\n<td>15\u4e07\u5186<\/td>\n<td>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3067\u6309\u5206<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5171\u901a\u7d4c\u8cbb\u306e\u63a7\u9664\u984d\u306f\u3001<strong>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408<\/strong>\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408<\/strong><br \/>\n400\u4e07\u5186\u00f71,000\u4e07\u5186\uff1d<strong>40\uff05<\/strong><\/p>\n<p><strong>\u5171\u901a\u7d4c\u8cbb\u306e\u63a7\u9664\u984d<\/strong><br \/>\n15\u4e07\u5186\u00d740\uff05\uff1d<strong>6\u4e07\u5186<\/strong><\/p>\n<\/div>\n<p><strong>\u63a7\u9664\u3067\u304d\u308b\u6d88\u8cbb\u7a0e\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff09<\/strong><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2969b0;\">\u533a\u5206<\/th>\n<th style=\"background-color: #2969b0;\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>OTC\u533b\u85ac\u54c1\u4ed5\u5165<\/td>\n<td>20\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5171\u901a\u7d4c\u8cbb<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5408\u8a08<\/td>\n<td><strong>26\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"ahr9pl1km4pfecggda94w\">\u2463\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97<strong><br \/>\n<\/strong><\/h3>\n<p>\u6700\u5f8c\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u5f0f\u306b\u5f53\u3066\u306f\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u7d0d\u7a0e\u984d\uff1d\u2461<strong>\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d<\/strong>\u2212\u2462<strong>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/strong><\/p>\n<p>40\u4e07\u5186\u221226\u4e07\u5186\uff1d<strong>14\u4e07\u5186<\/strong><\/p>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u5177\u4f53\u4f8b\u304b\u3089\u308f\u304b\u308b\u3053\u3068\u201d<\/p>\n<p>OTC\u533b\u85ac\u54c1\u306e\u58f2\u4e0a\u304c\u5897\u3048\u308b\u3068\u3001<\/p>\n<ul>\n<li><strong>\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u306f\u5897\u3048\u308b<\/strong><\/li>\n<li><strong>OTC\u533b\u85ac\u54c1\u306e\u4ed5\u5165\u306b\u4fc2\u308b\u63a7\u9664\u984d\u3082\u5897\u3048\u308b<\/strong><\/li>\n<li><strong>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u4e0a\u304c\u308b\u305f\u3081\u3001\u5171\u901a\u7d4c\u8cbb\u3067\u63a7\u9664\u3067\u304d\u308b\u6d88\u8cbb\u7a0e\u3082\u5897\u3048\u308b<\/strong><\/li>\n<\/ul>\n<p>\u3068\u3044\u30463\u3064\u306e\u5909\u5316\u304c\u540c\u6642\u306b\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f<strong>\u300cOTC\u58f2\u4e0a \u00d7 10\uff05\u300d\u306e\u3088\u3046\u306b\u5358\u7d14\u306b\u306f\u6c7a\u307e\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u58f2\u4e0a\u69cb\u6210\u3084\u4ed5\u5165\u306e\u5185\u5bb9\u3001\u5171\u901a\u7d4c\u8cbb\u306e\u898f\u6a21\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u984d\u306f\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<h2 id=\"y8kveaewz4paxvlm74hkpo\">5.\u81ea\u5206\u306e\u85ac\u5c40\u3067\u78ba\u8a8d\u3059\u308b3\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u3053\u3053\u307e\u3067\u898b\u3066\u304d\u305f\u3088\u3046\u306b\u3001\u85ac\u5c40\u306e<span class=\"f-marker-y\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f<\/span><strong><span class=\"f-marker-y\">OTC\u533b\u85ac\u54c1\u306e\u58f2\u4e0a\u3060\u3051\u3067\u6c7a\u307e\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><br 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\u7dcf\u58f2\u4e0a\u3067\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"ir5n886w0l8woe6oby8dr\">5-2.\u5171\u901a\u7d4c\u8cbb\u304c\u3069\u308c\u304f\u3089\u3044\u3042\u308b\u304b<\/h3>\n<p>\u6b21\u306b\u78ba\u8a8d\u3057\u305f\u3044\u306e\u304c\u3001<strong><span style=\"color: #e25041;\">\u5171\u901a\u7d4c\u8cbb<\/span><\/strong><strong><span style=\"color: #e25041;\">\u306e\u898f\u6a21<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u85ac\u5c40\u306e\u4e00\u4f8b\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5e97\u8217\u5bb6\u8cc3<\/li>\n<li>\u5149\u71b1\u8cbb<\/li>\n<li>\u30ec\u30b8\u30fbPOS\u30b7\u30b9\u30c6\u30e0<\/li>\n<li>\u6e05\u6383\u8cbb\u7528<\/li>\n<li>\u4e00\u90e8\u306e\u5916\u6ce8\u8cbb\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u7d4c\u8cbb\u306b\u304b\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u3066\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5171\u901a\u7d4c\u8cbb\u304c\u591a\u3044\u85ac\u5c40\u3067\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5909\u5316\u304c\u7d0d\u7a0e\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u8a66\u7b97\u8868\u3084\u7d4c\u8cbb\u4e00\u89a7\u3092\u78ba\u8a8d\u3057\u3001\u300cOTC\u4ed5\u5165\u300d\u300c\u8abf\u5264\u4ed5\u5165\u300d\u300c\u5171\u901a\u7d4c\u8cbb\u300d\u306e\u3069\u308c\u306b<span style=\"font-size: 16px; color: #333333;\">\u8a72\u5f53\u3059\u308b\u304b\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u6d88\u8cbb\u7a0e\u306e\u69cb\u9020\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"q9tqxwpfmrhcxzwbxrsei\">5-3.\u3069\u306e\u7d0d\u7a0e\u65b9\u6cd5\u3092\u9078\u3093\u3067\u3044\u308b\u304b<\/h3>\n<p>\u6700\u5f8c\u306b\u78ba\u8a8d\u3057\u305f\u3044\u306e\u304c\u3001<strong><span style=\"color: #e25041;\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u65b9\u6cd5<\/span>\u3067\u3059\u3002<\/strong><\/p>\n<p><a href=\"#u5aubfesb59fbw2ahp27c\" target=\"_self\">\uff13\u7ae0<\/a>\u3067\u3082\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u81ea\u793e\u304c\u300c\u672c\u5247\u8ab2\u7a0e\u300d\u3068\u300c\u7c21\u6613\u8ab2\u7a0e\u300d\u306e\u3069\u3061\u3089\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u524d\u63d0\u3067\u3059\u3002<\/p>\n<h2 id=\"7907wqch2napbwmcu7sy4\">6.\u307e\u3068\u3081\uff1a\u6b63\u78ba\u306a\u8a66\u7b97\u306f\u5c02\u9580\u5bb6\u3068\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046<\/h2>\n<p><strong><span class=\"f-marker-y\">OTC\u533b\u85ac\u54c1\u306e\u8ca9\u58f2\u306b\u306f\u6d88\u8cbb\u7a0e10\uff05\u304c\u9069\u7528<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u85ac\u5c40\u306e\u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u984d\u306f\u6b21\u306e\u8981\u7d20\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u58f2\u4e0a\u306e\u69cb\u9020\uff08\u8ab2\u7a0e\u58f2\u4e0a\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306e\u533a\u5206\uff09<\/li>\n<li>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408<\/li>\n<li>\u63a1\u7528\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u65b9\u6cd5\uff08\u672c\u5247\u8ab2\u7a0e\u30fb\u7c21\u6613\u8ab2\u7a0e\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u306b\u3001<span class=\"f-marker-y\">OTC\u533b\u85ac\u54c1\u306f\u8ab2\u7a0e\u58f2\u4e0a\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u5272\u5408\u306e\u5909\u5316\u304c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u901a\u3058\u3066\u3001\u7d0d\u7a0e\u984d\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/span>\u305d\u306e\u305f\u3081\u3001OTC\u533b\u85ac\u54c1\u306e\u58f2\u4e0a\u304c\u5897\u3048\u305f\u5834\u5408\u3067\u3082\u3001\u5b9f\u969b\u306e\u6d88\u8cbb\u7a0e\u3078\u306e\u5f71\u97ff\u306f\u85ac\u5c40\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3001<strong><span class=\"f-marker-y\">\u81ea\u793e\u306e\u58f2\u4e0a\u69cb\u9020\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u81ea\u793e\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408<\/li>\n<li>\u5171\u901a\u7d4c\u8cbb\u306e\u898f\u6a21<\/li>\n<li>\u63a1\u7528\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u65b9\u6cd5<\/li>\n<\/ul>\n<\/div>\n<p><span class=\"f-marker-y\">\u305d\u306e\u3046\u3048\u3067\u3001\u6b63\u78ba\u306a\u7a0e\u984d\u306e\u5f71\u97ff\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066<\/span><strong><span class=\"f-marker-y\">\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3068\u8a66\u7b97\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7279\u306b\u3001<strong><span class=\"f-marker-y\">\u672c\u5247\u8ab2\u7a0e\u3068\u7c21\u6613\u8ab2\u7a0e\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u306b\u306a\u308b\u304b<\/span>\u3001<span class=\"f-marker-y\">\u5171\u901a\u7d4c\u8cbb\u306e\u6271\u3044\u65b9\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u308f\u308b\u304b<\/span><\/strong>\u3068\u3044\u3063\u305f\u70b9\u306f\u3001\u5c02\u9580\u7684\u306a\u8a66\u7b97\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u306e\u58f2\u4e0a\u69cb\u9020\u3084\u7d4c\u8cbb\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u8a66\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u5f71\u97ff\u3092\u3088\u308a\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>OTC\u533b\u85ac\u54c1\u306e\u8ca9\u58f2\u306b\u306f\u6a19\u6e96\u7a0e\u738710\uff05\u306e\u6d88\u8cbb\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002 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[&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-2816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-pharmacy"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2816","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=2816"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2816\/revisions"}],"predecessor-version":[{"id":2819,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2816\/revisions\/2819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2813"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}