{"id":2903,"date":"2026-05-11T10:00:54","date_gmt":"2026-05-11T01:00:54","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2903"},"modified":"2026-05-08T11:44:18","modified_gmt":"2026-05-08T02:44:18","slug":"dental-instrument-useful-life","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/dental-instrument-useful-life","title":{"rendered":"\u6b6f\u79d1\u533b\u7642\u6a5f\u5668\u306e\u8010\u7528\u5e74\u6570\u3092\u4e00\u89a7\u3067\u7d39\u4ecb\uff01"},"content":{"rendered":"<p><strong>\u300c\u305d\u308d\u305d\u308d\u533b\u7642\u6a5f\u5668\u306e\u5165\u308c\u66ff\u3048\u304c\u5fc5\u8981\u304b\u3082\u2026\u2026\u300d<\/strong><\/p>\n<p>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u69d8\u306b\u3068\u3063\u3066\u3001\u9ad8\u984d\u306a\u533b\u7642\u6a5f\u5668\u306e\u5165\u308c\u66ff\u3048\u306f\u3001\u982d\u306e\u75db\u3044\u554f\u984c\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br 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rel=\"noopener\"><strong>\u300c\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/strong><\/a>\u304b\u3089\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u3067\u591a\u304f\u4f7f\u308f\u308c\u3066\u3044\u308b\u533b\u7642\u6a5f\u5668\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u3068\u3082\u306b\u3001\u4e2d\u53e4\u3067\u5c0e\u5165\u3057\u305f\u5834\u5408\u306e\u8010\u7528\u5e74\u6570\u3092\u4e00\u89a7\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/strong><\/p>\n<p>\u533b\u7642\u6a5f\u5668\u306e\u5c0e\u5165\u3084\u5165\u308c\u66ff\u3048\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u304a\u60a9\u307f\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u69d8\u306e\u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2>1.\u6b6f\u79d1\u533b\u7642\u6a5f\u5668\u306e\u8010\u7528\u5e74\u6570\u4e00\u89a7<\/h2>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u56fa\u5b9a\u8cc7\u7523\u3092\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u306e\u3053\u3068\u3067\u3001\u3053\u308c\u3092\u57fa\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3042\u304f\u307e\u3067\u3082<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u305f\u3081\u306e\u6570\u5024\u3067\u3042\u308a\u3001\u5b9f\u969b\u306b\u305d\u306e\u8cc7\u7523\u3092\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u3068\u306f\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u3067\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u533b\u7642\u6a5f\u5668\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 29.1811%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u533b\u7642\u6a5f\u5668<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u8010\u7528\u5e74\u6570<\/span><\/strong><\/td>\n<td rowspan=\"15\" style=\"width: 4.4271%;\"><\/td>\n<td style=\"width: 30.8106%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u533b\u7642\u6a5f\u5668<\/span><\/strong><\/td>\n<td style=\"width: 17.2598%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u8010\u7528\u5e74\u6570<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong>\u6b6f\u79d1\u30e6\u30cb\u30c3\u30c8<\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff17\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong>\u30d1\u30ce\u30e9\u30de\uff38\u7dda\u88c5\u7f6e<\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff16\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong>\u6cbb\u7642\u6905\u5b50\uff08\u8db3\u8e0f\u5f0f\u3001\u96fb\u52d5\u5f0f\uff09<\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff17\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong>\u30a8\u30c3\u30af\u30b9\u7dda\u88c5\u7f6e<\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">4\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong>\u7121\u5f71\u706f<\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff17\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\">\u81ea\u52d5\u73fe\u50cf\u6a5f<\/span><\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff16\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\">\u6b6f\u79d1\u7528\u30b9\u30d4\u30c3\u30c8\u30f3<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff17\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\">\u53e3\u8154\u5185\u30ab\u30e1\u30e9<\/span><\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff15\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\">\u30d5\u30ea\u30fc\u30a2\u30fc\u30e0<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff17\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 16px; color: #333333;\">\u9855\u5fae\u93e1<\/span><\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff18\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong>\u30d0\u30ad\u30e5\u30fc\u30e0<\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff17\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\">\u8d85\u97f3\u6ce2\u6d17\u6d44\u5668<\/span><\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff14\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\">\u30b3\u30f3\u30d7\u30ec\u30c3\u30b5\u30fc<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff17\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\">\u716e\u6cb8\u6d88\u6bd2\u5668<\/span><\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff14\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #333333;\">\u9ad8\u901f\u30bf\u30fc\u30d3\u30f3<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff14\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\">\u4e7e\u71e5\u6ec5\u83cc\u5668<\/span><\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff14\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #333333;\">\u30bf\u30fc\u30d3\u30f3\u7528\u30cf\u30f3\u30c9\u30d4\u30fc\u30b9<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff17\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong>\u9ad8\u5727\u6ec5\u83cc\u5668<\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff14\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 16px; color: #333333;\">\u6b6f\u9762\u6e05\u6383\u5668<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">10\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px; color: #000000;\"><strong>\u96fb\u6c17\u30e1\u30b9\uff08\u624b\u8853\u6a5f\u5668\uff09<\/strong><\/span><\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">5\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 16px; color: #333333;\">\u6b6f\u9ac4\u8a3a\u65ad\u6a5f<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">10\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong>\u30ec\u30fc\u30b6\u30fc\u6cbb\u7642\u5668<\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff16\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 16px; color: #333333;\">\u30a4\u30aa\u30f3\u5c0e\u5165\u88c5\u7f6e<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">10\u5e74<\/td>\n<td style=\"width: 30.8106%; text-align: center; background-color: #efefef;\"><strong>\u4f4e\u5468\u6ce2\u6cbb\u7642\u5668<\/strong><\/td>\n<td style=\"width: 17.2598%; text-align: center;\">\uff16\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 16px; color: #333333;\">\u5480\u56bc\u7b4b\u96fb\u6c17\u523a\u6fc0\u88c5\u7f6e<\/span><\/strong><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff16\u5e74<\/td>\n<td style=\"width: 30.8996%; background-color: #efefef; text-align: center;\"><strong>\u8d85\u97f3\u6ce2\u30b9\u30b1\u30fc\u30e9<\/strong><\/td>\n<td style=\"width: 17.3403%; text-align: center;\">\uff16\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1811%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u8d85\u97f3\u6ce2\u6839\u7ba1\u62e1\u5927\u6d17\u6d44\u5668<\/strong><\/span><\/td>\n<td style=\"width: 18.0845%; text-align: center;\">\uff16\u5e74<\/td>\n<td colspan=\"2\" style=\"width: 48.1771%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>2.\u4e2d\u53e4\u306e\u6b6f\u79d1\u533b\u7642\u6a5f\u5668\u306e\u8010\u7528\u5e74\u6570\u65e9\u898b\u8868<\/h2>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u65b0\u898f\u53d6\u5f97\u3092\u524d\u63d0\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e2d\u53e4\u8cc7\u7523\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u306f\u3092\u8010\u7528\u5e74\u6570\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6b6f\u79d1\u533b\u7642\u6a5f\u5668\u3067\u4e2d\u53e4\u8cc7\u7523\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u306e\u8010\u7528\u5e74\u6570\u3092\u65e9\u898b\u8868\u306b\u3057\u307e\u3057\u305f\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u203b\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u8a08\u7b97\u3067\u3001\u671f\u9996\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 19.4246%; background-color: #475577; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u8010<\/span><\/strong><strong><span style=\"color: #ffffff;\">\u7528\u5e74\u6570<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; background-color: #475577; text-align: center;\"><strong><span style=\"color: #ffffff;\">10\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 12.6772%; text-align: center; background-color: #475577;\"><strong><span style=\"color: #ffffff;\">\uff18\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 13.133%; background-color: #475577; text-align: center;\"><strong><span style=\"color: #ffffff;\">7\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 13.6194%; background-color: #475577; text-align: center;\"><strong><span style=\"color: #ffffff;\">6\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 13.3337%; background-color: #475577; text-align: center;\"><strong><span style=\"color: #ffffff;\">5\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 13.359%; background-color: #475577; text-align: center;\"><strong><span style=\"color: #ffffff;\">4\u5e74<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"11\" style=\"width: 5.5827%; background-color: #2c82c9;\"><strong><span style=\"color: #ffffff;\">\u7d4c\u904e\u5e74\u6570<\/span><\/strong><span style=\"color: #ffffff;\"><br \/>\n<\/span><\/td>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">1\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">9\u5e74<\/td>\n<td style=\"width: 12.6772%; text-align: center;\">7\u5e74<\/td>\n<td style=\"width: 13.133%; text-align: center;\">6\u5e74<\/td>\n<td style=\"width: 13.6194%; text-align: center;\">\uff15\u5e74<\/td>\n<td style=\"width: 13.3337%; text-align: center;\">4\u5e74<\/td>\n<td style=\"width: 13.359%; text-align: center;\">3\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">2\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">8\u5e74<\/td>\n<td style=\"width: 12.6772%; text-align: center;\">\uff16\u5e74<\/td>\n<td style=\"width: 13.133%; text-align: center;\">5\u5e74<\/td>\n<td style=\"width: 13.6194%; text-align: center;\">4\u5e74<\/td>\n<td style=\"width: 13.3337%; text-align: center;\">3\u5e74<\/td>\n<td style=\"width: 13.359%; text-align: center;\">2\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">3\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">7\u5e74<\/td>\n<td style=\"width: 12.6772%; text-align: center;\">\uff15\u5e74<\/td>\n<td style=\"width: 13.133%; text-align: center;\">4\u5e74<\/td>\n<td style=\"width: 13.6194%; text-align: center;\">3\u5e74<\/td>\n<td style=\"width: 13.3337%; text-align: center;\">2\u5e74<\/td>\n<td style=\"width: 13.359%; text-align: center;\">2\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">4\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">6\u5e74<\/td>\n<td style=\"width: 12.6772%; text-align: center;\">\uff14\u5e74<\/td>\n<td style=\"width: 13.133%; text-align: center;\">3\u5e74<\/td>\n<td style=\"width: 13.6194%; text-align: center;\">2\u5e74<\/td>\n<td style=\"width: 13.3337%; text-align: center;\">2\u5e74<\/td>\n<td style=\"width: 13.359%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff15\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">6\u5e74<\/td>\n<td style=\"width: 12.6772%; text-align: center;\">\uff14\u5e74<\/td>\n<td style=\"width: 13.133%; text-align: center;\">3\u5e74<\/td>\n<td style=\"width: 13.6194%; text-align: center;\">2\u5e74<\/td>\n<td style=\"width: 13.3337%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.359%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff16\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">5\u5e74<\/td>\n<td style=\"width: 12.6772%; text-align: center;\">\uff13\u5e74<\/td>\n<td style=\"width: 13.133%; text-align: center;\">2\u5e74<\/td>\n<td style=\"width: 13.6194%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.3337%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.359%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff17\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">4\u5e74<\/td>\n<td style=\"width: 12.6772%; text-align: center;\">\uff12\u5e74<\/td>\n<td style=\"width: 13.133%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.6194%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.3337%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.359%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff18\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">3\u5e74<\/td>\n<td style=\"width: 12.6772%; background-color: #efefef; text-align: center;\">\u30fc<br \/>\n\uff08\uff12\u5e74\uff09<\/td>\n<td style=\"width: 13.133%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.6194%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.3337%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.359%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff19\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center;\">2\u5e74<\/td>\n<td style=\"width: 12.6772%; background-color: #efefef; text-align: center;\">\u30fc<br \/>\n\uff08\uff12\u5e74\uff09<\/td>\n<td style=\"width: 13.133%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.6194%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.3337%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.359%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">10\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 12.6772%; background-color: #efefef; text-align: center;\">\u30fc<br \/>\n\uff08\uff12\u5e74\uff09<\/td>\n<td style=\"width: 13.133%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.6194%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.3337%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.359%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0444%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">11\u5e74<\/span><\/strong><\/td>\n<td style=\"width: 14.4061%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 12.6772%; background-color: #efefef; text-align: center;\">\u30fc<br \/>\n\uff08\uff12\u5e74\uff09<\/td>\n<td style=\"width: 13.133%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.6194%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.3337%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<td style=\"width: 13.359%; text-align: center; background-color: #efefef;\">\u30fc<br \/>\n\uff082\u5e74\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\u300c\u30fc\u300d\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u7d4c\u904e\u6e08\u307f\u306e\u671f\u9593\u3002<\/p>\n<h3>2-1.\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u4e2d\u53e4\u306e\u6b6f\u79d1\u533b\u7642\u6a5f\u5668\u306e\u8010\u7528\u5e74\u6570\u306f\u3001<strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3001\u898b\u7a4d\u6cd5\u3001\u7c21\u4fbf\u6cd5<\/strong>\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u304c\u4f7f\u308f\u308c\u307e\u3059\u3002<br \/>\n<span style=\"color: #000000;\">\u3053\u3053\u3067\u306f\u3001\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e\u8a08\u7b97\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/span><strong><span style=\"color: #e25041;\">\u7c21\u4fbf\u6cd5<\/span><\/strong>\u306b\u3088\u308b\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u8010\u7528\u5e74\u6570\u306e\u8a08\u7b97\u306f\u3001\u6b21\u306e\u65b9\u6cd5\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 39.9016%; background-color: #efefef;\"><strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b<\/strong><\/td>\n<td style=\"width: 60.0984%;\">\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u00d720\uff05\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9016%; background-color: #efefef;\"><strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b<\/strong><\/td>\n<td style=\"width: 60.0984%;\"><span style=\"font-size: 16px; color: #3e3a39;\">\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff0d\u7d4c\u904e\u5e74\u6570\uff09\uff0b\u7d4c\u904e\u5e74\u6570\u00d720\uff05\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u5207\u308a\u6368\u3066\u3001\u8a08\u7b97\u3057\u305f\u7d50\u679c\u304c2\u5e74\u672a\u6e80\u306b\u306a\u308b\u5834\u5408\u306f2\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><br \/>\n\u3059\u3067\u306b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u671f\u9593\u304c\u904e\u304e\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e00\u5f8b\u3067\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e20\uff05\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p><strong>\u4f8b\uff1a7\u5e74\u3092\u7d4c\u904e\u3057\u305f<\/strong><strong>\u30a8\u30c3\u30af\u30b9\u7dda\u88c5\u7f6e\u3092\u5c0e\u5165<\/strong><\/p>\n<p>\u7d4c\u904e\u5e74\u6570\uff1a7\u5e74<br \/>\n\u8010\u7528\u5e74\u6570\uff1a6\u5e74\uff1d72\u304b\u6708<\/p>\n<p>72\u304b\u6708\u00d720\uff05<br \/>\n\uff1d14.4\u304b\u6708\u3000<br \/>\n\uff1d1.2\u5e74<\/p>\n<p><strong>2\u5e74\u306b\u6e80\u305f\u306a\u3044\u305f\u3081\u3001<\/strong><strong><span class=\"f-marker-p\">\u8010\u7528\u5e74\u6570\u306f2\u5e74<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<ul>\n<li><strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><br \/>\n\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u3001\u671f\u4e2d\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6708\u5358\u4f4d\u306e\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p><strong>\u4f8b\uff1a3\u5e749\u30ab\u6708\u3092\u7d4c\u904e\u3057\u305f<\/strong><strong>\u6b6f\u79d1\u30e6\u30cb\u30c3\u30c8\u3092\u5c0e\u5165<\/strong><\/p>\n<p>\u7d4c\u904e\u5e74\u6570\u30003\u5e748\u304b\u6708\uff1d44\u304b\u6708<br \/>\n\u8010\u7528\u5e74\u6570\u30007\u5e74\uff1d84\u304b\u6708<\/p>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5f0f\u306b\u3042\u3066\u306f\u3081\u308b\u3068<\/p>\n<p>\uff0884\u304b\u6708\uff0d44\u304b\u6708\uff09\uff0b44\u304b\u6708\u00d720\uff05<br \/>\n\uff1d48.8\u304b\u6708<br \/>\n\uff1d4.07\u5e74<\/p>\n<p><strong>\u200b\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u5207\u308a\u6368\u3066\u308b\u305f\u3081\u200b\u200b\u3001\u200b<span class=\"f-marker-p\">\u8010\u7528\u5e74\u6570\u306f4\u5e74<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u203b\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u8010\u7528\u5e74\u6570\u306f\u3001\u4e2d\u53e4\u8cc7\u7523\u3092\u4f7f\u7528\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u307f\u4f7f\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/strong><\/span><br \/>\n\u4e2d\u53e4\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u4e2d\u53e4\u8cc7\u7523\u3092\u5c0e\u5165\u3059\u308b\u969b\u306b\u4f7f\u7528\u53ef\u80fd\u306a\u5e74\u6570\u3092\u4f38\u3070\u3057\u305f\u308a\u3001\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u3088\u3046\u306a\u652f\u51fa\uff08\u8cc7\u672c\u7684\u652f\u51fa\uff09\u304c\u3001\u8a72\u5f53\u3059\u308b\u4e2d\u53e4\u8cc7\u7523\u306e\u518d\u53d6\u5f97\u4fa1\u984d\u309250\uff05\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u9069\u7528\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><br \/>\n\u3000<\/li>\n<li><span style=\"color: #000000;\"><strong>\u898b\u7a4d\u6cd5<\/strong><\/span><br \/>\n\u5b9f\u969b\u306e\u4e2d\u53e4\u8cc7\u7523\u306e\u72b6\u6cc1\u306b\u3088\u308a\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3068\u3057\u3066\u898b\u7a4d\u3082\u3089\u308c\u308b\u8010\u7528\u5e74\u6570\u306e\u3053\u3068\u3067\u3001\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306f\u898b\u7a4d\u6cd5\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u898b\u7a4d\u6cd5\u3067\u306f\u5ba2\u89b3\u7684\u306a\u5224\u65ad\u304c\u96e3\u3057\u3044\u3053\u3068\u304b\u3089\u3001\u7c21\u4fbf\u6cd5\u304c\u4f7f\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>3.\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u7a0e\u52d9\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u4e0b\u3055\u3044<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 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href=\"https:\/\/www.ht-tax.or.jp\/medical_public_autonomy\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 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