{"id":2928,"date":"2026-05-19T10:00:58","date_gmt":"2026-05-19T01:00:58","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2928"},"modified":"2026-05-18T13:07:58","modified_gmt":"2026-05-18T04:07:58","slug":"management-accounting","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/management-accounting","title":{"rendered":"\u4f1a\u793e\u306e\u6210\u9577\u3092\u4fc3\u3059\u7ba1\u7406\u4f1a\u8a08\u3068\u306f\uff1f\u5b9f\u8df5\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u58f2\u4e0a\u304c\u3042\u308b\u3051\u3069\u3001\u306a\u305c\u304b\u5229\u76ca\u304c\u6b8b\u3089\u306a\u3044\u300d<br \/>\n\u300c\u9811\u5f35\u3063\u3066\u3044\u308b\u306e\u306b\u696d\u7e3e\u304c\u6539\u5584\u3057\u306a\u3044\u300d<\/strong><\/p>\n<p>\u305d\u3093\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<br 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style=\"color: #e25041;\">\u200b\u9069\u5207\u306a\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u81ea\u793e\u304c\u62b1\u3048\u308b\u8ab2\u984c\u306e\u6539\u5584\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u660e\u78ba\u306b\u3057\u3001\u6210\u9577\u3092\u4fc3\u3059\u305f\u3081\u306e\u7d4c\u55b6\u5224\u65ad\u3084\u610f\u8b58\u306e\u5411\u4e0a\u3092\u652f\u63f4\u3059\u308b\u5fc3\u5f37\u3044\u30c4\u30fc\u30eb\u306b\u306a\u308a\u307e\u3059<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3002\u200b<\/span><\/strong><\/p>\n<h3 id=\"ukyk1qa6xcnaqqv7g5uuxh\">1-1.\u8ca1\u52d9\u4f1a\u8a08\u3068\u7ba1\u7406\u4f1a\u8a08\u306e\u9055\u3044<\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3068\u7ba1\u7406\u4f1a\u8a08\u306e\u9055\u3044\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #2969b0;\"><\/td>\n<td style=\"width: 36.3535%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u8ca1\u52d9\u4f1a\u8a08<\/span><\/strong><\/td>\n<td style=\"width: 42.683%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u7ba1\u7406\u4f1a\u8a08<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #efefef;\"><strong>\u76ee\u7684<\/strong><\/td>\n<td style=\"width: 36.3535%;\"><strong>\u5916\u90e8\u5831\u544a<\/strong><\/td>\n<td style=\"width: 42.683%;\"><strong>\u5185\u90e8\u7ba1\u7406<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #efefef;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 36.3535%;\">\u8ca1\u52d9\u72b6\u6cc1\u3001\u7d4c\u55b6\u6210\u7e3e\u306e\u958b\u793a\u30fb\u5831\u544a<\/td>\n<td style=\"width: 42.683%;\">\u7d4c\u55b6\u72b6\u614b\u3084\u8ab2\u984c\u306e\u628a\u63e1\u3001\u610f\u601d\u6c7a\u5b9a\u3001\u696d\u7e3e\u7ba1\u7406\u306a\u3069\u7d4c\u55b6\u7ba1\u7406<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #efefef;\"><strong>\u4f5c\u6210\u7fa9\u52d9<\/strong><\/td>\n<td style=\"width: 36.3535%;\">\u7fa9\u52d9<\/td>\n<td style=\"width: 42.683%;\">\u4efb\u610f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #efefef;\"><strong>\u958b\u793a\u5bfe\u8c61<\/strong><\/td>\n<td style=\"width: 36.3535%;\">\u5916\u90e8\u306e\u5229\u5bb3\u95a2\u4fc2\u8005<\/td>\n<td style=\"width: 42.683%;\">\u793e\u5185\u306e\u7d4c\u55b6\u8005\u3001\u7ba1\u7406\u8077\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #efefef;\"><strong>\u4f5c\u6210\u671f\u9593<\/strong><\/td>\n<td style=\"width: 36.3535%;\"><strong>\u904e\u53bb<\/strong>\uff0f\u56db\u534a\u4e16\u7d00\u30fb\u5e74\u5ea6<\/td>\n<td style=\"width: 42.683%;\"><strong>\u904e\u53bb\uff5e\u672a\u6765<\/strong>\uff0f\u4efb\u610f\u306e\u671f\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #efefef;\"><strong>\u4f5c\u6210\u57fa\u6e96<\/strong><\/td>\n<td style=\"width: 36.3535%;\">\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f<\/td>\n<td style=\"width: 42.683%;\">\u4efb\u610f\u306b\u8a2d\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #efefef;\"><strong>\u4f5c\u6210\u5358\u4f4d<\/strong><\/td>\n<td style=\"width: 36.3535%;\"><strong>\u4f1a\u793e\u5168\u4f53<\/strong><\/td>\n<td style=\"width: 42.683%;\"><strong>\u4f1a\u793e\u5168\u4f53\u30fb\u90e8\u9580\u30fb\u88fd\u54c1\u30fb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306a\u3069\u4efb\u610f\u3067\u8a2d\u5b9a<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8912%; text-align: center; background-color: #efefef;\"><strong>\u4f5c\u6210\u66f8\u985e\u306e\u4f8b<\/strong><\/td>\n<td style=\"width: 36.3535%;\">\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306a\u3069<\/td>\n<td style=\"width: 42.683%;\">\u4e88\u5b9f\u7ba1\u7406\u3001\u539f\u4fa1\u8a08\u7b97\u3001KPI\u30ec\u30dd\u30fc\u30c8\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5927\u304d\u306a\u9055\u3044\u3068\u3057\u3066\u306f\u3001<strong><span style=\"color: #e25041;\">\u8ca1\u52d9\u4f1a\u8a08<\/span>\u306f\u3001\u793e\u5916\u306b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u305f\u3081\u306b\u6cd5\u7684\u306b\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f1a\u8a08<\/strong>\u3067\u3042\u308a\u3001<strong><span style=\"color: #e25041;\">\u7ba1\u7406\u4f1a\u8a08<\/span>\u306f\u3001\u793e\u5185\u306b\u5411\u3051\u305f\u7d4c\u55b6\u5224\u65ad\u3084\u8ab2\u984c\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3092\u76ee\u7684<\/strong>\u3068\u3057\u3066\u3044\u308b\u70b9\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u8ca1\u52d9\u4f1a\u8a08\u3067\u306f\u904e\u53bb\u306e\u5b9f\u7e3e<\/strong>\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u307e\u3059\u304c\u3001<strong>\u7ba1\u7406\u4f1a\u8a08\u3067\u306f\u904e\u53bb\u306e\u5b9f\u7e3e\u306b\u57fa\u3065\u3044\u305f\u672a\u6765\u306e\u4e88\u6e2c<\/strong>\u3092\u884c\u3046\u3053\u3068\u3082\u7279\u5fb4\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<h2 id=\"so6hxz89alb2sceq561wyq\">2.\u7ba1\u7406\u4f1a\u8a08\u306e4\u3064\u306e\u8981\u7d20<\/h2>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5408\u3046\u3088\u3046\u306b\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3059\u308b\u3053\u3068\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u89b3\u70b9\u304b\u3089\u4f1a\u793e\u306e\u5206\u6790\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4e3b\u3068\u306a\u308b\u7ba1\u7406\u4f1a\u8a08\u306e\u8981\u7d20\u306f\u3001\u6b21\u306e4\u3064\u3067\u3059<\/span>\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u5224\u65ad\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u3010\u7d4c\u55b6\u5206\u6790\u3011<\/strong><\/li>\n<li><strong>\u8ab2\u984c\u3092\u898b\u3048\u308b\u5316\u3059\u308b\u3010\u4e88\u5b9f\u7ba1\u7406\u3011<\/strong><\/li>\n<li><strong>\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u3010\u539f\u4fa1\u7ba1\u7406\u3011<\/strong><\/li>\n<li><strong>\u8cc7\u91d1\u4e0d\u8db3\u3092\u56de\u907f\u3059\u308b\u3010\u8cc7\u91d1\u7e70\u308a\u7ba1\u7406\u3011<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"vjhkvq6oosmeuirjtbjwe8\">2-1.\u5224\u65ad\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u3010\u7d4c\u55b6\u5206\u6790\u3011<\/h3>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u4f1a\u793e\u5b9f\u60c5\u306b\u5fdc\u3058\u305f\u6570\u5024\u3001\u671f\u9593\u3001\u90e8\u9580\u3084\u5546\u54c1\u306a\u3069\u306e\u30bb\u30b0\u30e1\u30f3\u30c8\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u6570\u5024\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u81ea\u793e\u306b\u3068\u3063\u3066\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3092\u5f97\u308b\u3053\u3068\u3067\u3001\u9069\u5207\u3067\u8fc5\u901f\u306a\u7d4c\u55b6\u5224\u65ad\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7ba1\u7406\u4f1a\u8a08\u3067\u628a\u63e1\u3067\u304d\u308b\u6307\u6a19\u306f\u3001\u4ee5\u4e0b\u306e\uff17\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\"><span style=\"color: #ffffff;\">\u7ba1\u7406\u4f1a\u8a08\u3067\u628a\u63e1\u3067\u304d\u308b\uff17\u3064\u306e\u6307\u6a19<\/span><\/p>\n<ul>\n<li><strong>\u53ce\u76ca\u6027<\/strong><\/li>\n<li><strong>\u6210\u9577\u6027<br \/>\n<\/strong><\/li>\n<li><strong>\u751f\u7523\u6027<\/strong><\/li>\n<li><strong>\u5b89\u5168\u6027<\/strong><\/li>\n<li><strong>\u52b9\u7387\u6027<\/strong><\/li>\n<li><strong>\u640d\u76ca\u5206\u5c90\u70b9<\/strong><\/li>\n<li><strong>\u50b5\u52d9\u511f\u9084\u80fd\u529b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u4e2d\u304b\u3089\u81ea\u793e\u306b\u3068\u3063\u3066\u7279\u306b\u91cd\u8981\u3068\u306a\u308b\u6307\u6a19\u3092\u9078\u629e\u3057\u3001\u30c7\u30fc\u30bf\u306e\u4f5c\u6210\u3001\u5206\u6790\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u7ba1\u7406\u4f1a\u8a08\u3067\u306f\u3001\u5e97\u8217\u3084\u90e8\u9580\u306a\u3069\u306e\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u306b\u628a\u63e1\u3057\u305f\u308a\u3001\u671f\u9593\u3092\u81ea\u7531\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u305f\u3081\u3001\u8ca1\u52d9\u4f1a\u8a08\u3067\u898b\u3048\u306a\u304b\u3063\u305f\u554f\u984c\u70b9\u3092\u8fc5\u901f\u306b\u628a\u63e1\u3067\u304d\u308b\u307b\u304b\u3001\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3084\u6210\u9577\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\"><strong>\u25cf\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308b\u7d4c\u55b6\u5206\u6790\u306e\u4e8b\u4f8b<\/strong><\/p>\n<p><strong>\u5e97\u8217\u3054\u3068\u306e\u6210\u7e3e\u3092\u628a\u63e1\u3057\u3001\u8fc5\u901f\u306a\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/strong><br \/>\n\u8907\u6570\u5e97\u8217\u3092\u6301\u3064\u98f2\u98df\u5e97\u3067\u306f\u3001\u7ba1\u7406\u4f1a\u8a08\u306e\u5358\u4f4d\u3092\u5e97\u8217\u3054\u3068\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u58f2\u4e0a\u3084\u53ce\u76ca\u6027\u3001\u6210\u9577\u6027\u306a\u3069\u306e\u5206\u6790\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u77ed\u3044\u5468\u671f\u3067\u6570\u5024\u3092\u8a2d\u5b9a\u3057\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u308b\u305f\u3081\u3001\u554f\u984c\u3092\u65e9\u6025\u306b\u628a\u63e1\u30fb\u5bfe\u7b56\u3092\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u58f2\u4e0a\u304c\u62e1\u5927\u57fa\u8abf\u306b\u3042\u308b\u3068\u304d\u3082\u3001\u3088\u308a\u52a0\u901f\u3055\u305b\u308b\u305f\u3081\u306e\u4e00\u624b\u3092\u6253\u3064\u3053\u3068\u306b\u3064\u306a\u304c\u308b\u307b\u304b\u3001\u4e0d\u63a1\u7b97\u5e97\u306e\u64a4\u9000\u3084\u65b0\u5e97\u8217\u306e\u5c55\u958b\u306e\u691c\u8a0e\u6750\u6599\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"izf8rzyuw0kgi6h9uj6et\">2-2.\u8ab2\u984c\u3092\u898b\u3048\u308b\u5316\u3059\u308b\u3010\u4e88\u5b9f\u7ba1\u7406\u3011<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u4e88\u5b9f\u7ba1\u7406\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u65e9\u3044\u6bb5\u968e\u3067\u4e88\u7b97\u3068\u5b9f\u7e3e\u306e\u4e56\u96e2\u306b\u6c17\u3065\u304d\u3001\u6570\u5024\u306b\u57fa\u3065\u3044\u305f\u8ab2\u984c\u306e\u89e3\u6c7a\u3084\u8ecc\u9053\u4fee\u6b63\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4e88\u5b9f\u7ba1\u7406\uff08\u4e88\u7b97\u5b9f\u7e3e\u7ba1\u7406\uff09\u3068\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u8a2d\u5b9a\u3057\u305f\u4e88\u7b97\u306b\u5bfe\u3057\u3001\u8a08\u753b\u3069\u304a\u308a\u306b\u5b9f\u7e3e\u304c\u63a8\u79fb\u3057\u3066\u3044\u308b\u304b\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<span style=\"font-size: 16px; color: 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100.0000%;\">\u25cf<strong>\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308b\u4e88\u5b9f\u7ba1\u7406\u306e\u4e8b\u4f8b<\/strong><\/p>\n<p><strong>\u65e9\u3044\u6bb5\u968e\u3067\u5b9f\u7e3e\u3068\u8a08\u753b\u306e\u4e56\u96e2\u3092\u628a\u63e1\u3057\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/strong><br \/>\n<span style=\"font-size: medium; color: #333333;\"><span style=\"font-size: medium; color: #333333;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5bfe\u5fdc\u671f\u9593\u304c\u9577\u304f\u3001\u4e88\u7b97\u304c\u5927\u304d\u3044<\/span>\u5efa\u8a2d\u696d\u3067\u306f\u3001<span style=\"font-size: medium; color: #333333;\">\u4e88\u7b97\u3084\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/span>\u7ba1\u7406\u306a\u3069\u3001\u4e88\u5b9f\u7ba1\u7406\u304c\u5927\u304d\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u5b9a\u671f\u7684\u306b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u65e9\u3044\u6bb5\u968e\u3067\u8a08\u753b\u3068\u5b9f\u7e3e\u306b\u4e56\u96e2\u306b\u6c17\u3065\u304d\u3001\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p>\u4fa1\u683c\u5909\u52d5\u306b\u3088\u308b\u8cc7\u6750\u306e\u5024\u4e0a\u304c\u308a\u306a\u3069\u4e88\u7b97\u30aa\u30fc\u30d0\u30fc\u306e\u5146\u5019\u306b\u65e9\u3044\u6bb5\u968e\u3067\u6c17\u3065\u3051\u308b\u307b\u304b\u3001\u5de5\u4e8b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u9045\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u4eba\u6750\u306e\u914d\u7f6e\u3084\u4f5c\u696d\u624b\u9806\u3092\u691c\u8a0e\u3059\u308b\u306a\u3069\u3001\u9045\u5ef6\u3092\u9632\u3050\u5bfe\u5fdc\u304c\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"cixwfj640oiep4cxohzu2e\">2-3.\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u3010\u539f\u4fa1\u7ba1\u7406\u3011<\/h3>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308a\u3001\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u4f7f\u3063\u3066\u3044\u308b\u30b3\u30b9\u30c8\uff08\u539f\u4fa1\uff09\u3092\u6b63\u78ba\u306b\u628a\u63e1\u30fb\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u5229\u76ca\u306e\u78ba\u4fdd\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u88fd\u9020\u306b\u5fc5\u8981\u306a\u539f\u6750\u6599\u306e\u307b\u304b\u3001\u4eba\u4ef6\u8cbb\u3084\u5149\u71b1\u8cbb\u3001\u6a5f\u68b0\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u539f\u4fa1\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4e88\u5b9a\u3088\u308a\u3082\u539f\u4fa1\u304c\u9ad8\u304b\u3063\u305f\u5834\u5408\u306b\u7121\u99c4\u3092\u7701\u3044\u305f\u308a\u3001\u696d\u52d9\u306e\u5408\u7406\u5316\u3001\u539f\u6750\u6599\u3092\u898b\u76f4\u3059\u306a\u3069\u3001\u6539\u5584\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u88fd\u54c1\u4fa1\u683c\u306a\u3069\u306e\u691c\u8a0e\u3092\u3059\u308b\u5834\u5408\u306e\u6839\u62e0\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\u25cf<strong>\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308b\u539f\u4fa1\u7ba1\u7406\u306e\u4e8b\u4f8b<\/strong><\/p>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308a\u3001\u898b\u3048\u306a\u3044\u539f\u4fa1\u304c\u660e\u3089\u304b\u306b\u3067\u304d\u308b<\/strong><br \/>\n\u58f2\u4e0a\u304c\u591a\u304f\u3001\u539f\u6750\u6599\u3092\u6291\u3048\u3066\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5229\u76ca\u304c\u305d\u308c\u307b\u3069\u5f97\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4ed6\u306e\u30b3\u30b9\u30c8\u306b\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308a\u3001\u5de5\u7a0b\u5225\u3001\u5546\u54c1\u5225\u306a\u3069\u306e\u539f\u4fa1\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u306b\u306a\u3063\u3066\u3044\u308b\u5de5\u7a0b\u306e\u6d17\u3044\u51fa\u3057\u3084\u975e\u52b9\u7387\u306e\u4f5c\u696d\u3001\u5916\u6ce8\u30fb\u5185\u88fd\u3001\u5546\u54c1\u306e\u64a4\u9000\u306a\u3069\u306e\u5224\u65ad\u306e\u307b\u304b\u3001\u59a5\u5f53\u306a\u4fa1\u683c\u306e\u691c\u8a0e\u306a\u3069\u306e\u8ab2\u984c\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"o93iydcu4f8fka21gfweal\">2-4.\u8cc7\u91d1\u4e0d\u8db3\u3092\u56de\u907f\u3059\u308b\u3010\u8cc7\u91d1\u7e70\u308a\u7ba1\u7406\u3011<\/h3>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308a\u3001\u73fe\u9810\u91d1\u306e\u6d41\u308c\u3092\u6b63\u78ba\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u3042\u3089\u304b\u3058\u3081\u904b\u8ee2\u8cc7\u91d1\u4e0d\u8db3\u306b\u306a\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3067\u306f\u5229\u76ca\u304c\u3042\u3063\u3066\u3082\u3001\u58f2\u639b\u91d1\u3084\u672a\u53ce\u91d1\u306a\u3069\u73fe\u91d1\u5316\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u50b5\u6a29\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u5229\u76ca\u304c\u3042\u3063\u3066\u3082\u5f53\u9762\u306e\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3068\u3044\u3046\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308a\u3001\u50b5\u6a29\u306e\u73fe\u91d1\u5316\u3084\u50b5\u52d9\u306e\u652f\u6255\u3044\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u73fe\u9810\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u5148\u306e\u4e88\u6e2c\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3082\u3057\u8cc7\u91d1\u4e0d\u8db3\u304c\u61f8\u5ff5\u3055\u308c\u308b\u5834\u5408\u3067\u3082\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u652f\u6255\u3044\u30b5\u30a4\u30c8\u306e\u4ea4\u6e09\u3092\u884c\u3046\u306a\u3069\u4e8b\u524d\u306b\u624b\u3092\u6253\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\"><strong>\u25cf\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308b\u8cc7\u91d1\u7e70\u308a\u7ba1\u7406\u306e\u4e8b\u4f8b<\/strong><\/p>\n<p><strong>\u8cc7\u91d1\u7e70\u308a\u8868\u306e\u4f5c\u6210\u306b\u3088\u308a\u3001\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u3092\u672a\u7136\u306b\u9632\u3050<\/strong><br \/>\n\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u306f\u58f2\u4e0a\u306e\u4f4e\u8ff7\u3070\u304b\u308a\u3067\u306a\u304f\u3001\u6025\u306a\u58f2\u4e0a\u306e\u5897\u52a0\u3067\u3082\u8d77\u3053\u308a\u3048\u307e\u3059\u3002<br \/>\n\u7279\u306b\u88fd\u9020\u696d\u306a\u3069\u3001\u5148\u306b\u539f\u6750\u6599\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u306a\u696d\u7a2e\u306f\u3001\u58f2\u4e0a\u306e\u6025\u5897\u306b\u3088\u308b\u5897\u7523\u306f\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u3092\u8d77\u3053\u3057\u304b\u306d\u307e\u305b\u3093\u3002\u305d\u306e\u7d50\u679c\u3001\u9ed2\u5b57\u5012\u7523\u3068\u3044\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u7e70\u308a\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u5e38\u306b\u904b\u8ee2\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u3001\u554f\u984c\u304c\u8d77\u3053\u308a\u305d\u3046\u306a\u3068\u304d\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u3092\u3057\u305f\u308a\u3001\u652f\u6255\u3044\u30b5\u30a4\u30c8\u306e\u4ea4\u6e09\u306a\u3069\u3001\u65e9\u3044\u6bb5\u968e\u3067\u624b\u3092\u6253\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"fg572emtfulpdthzltlc9\">3.\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3059\u308b\u6ce8\u610f\u70b9<\/h2>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u306f\u3001\u30e1\u30ea\u30c3\u30c8\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5c0e\u5165\u306e\u969b\u306f\u3001\u6b21\u306e2\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u696d\u52d9\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b<\/strong><\/li>\n<li><strong>\u77e5\u8b58\u4e0d\u8db3\u304c\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"sv1jq23s6kq9508qyxks\">3-1.\u696d\u52d9\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b<\/h3>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f\u5225\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u53ce\u96c6\u3057\u3001\u307e\u3068\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7ba1\u7406\u4f1a\u8a08\u306b\u5411\u3051\u305f\u4f1a\u8a08\u30eb\u30fc\u30eb\u306e\u8a2d\u5b9a\u3082\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\u7ba1\u7406\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u696d\u52d9\u3092\u884c\u3046\u306e\u306f\u7d4c\u7406\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u88fd\u9020\u3084\u55b6\u696d\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u90e8\u9580\u304c\u95a2\u4fc2\u3057\u3066\u304f\u308b\u305f\u3081\u3001\u5404\u62c5\u5f53\u8005\u306e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u306f\u5426\u3081\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"q2ur6eud6oa8nx0lsanvw\">3-2.\u77e5\u8b58\u4e0d\u8db3\u304c\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><strong>\u8aa4\u3063\u305f\u7ba1\u7406\u4f1a\u8a08\u3092\u884c\u3046\u3068\u3001\u7d4c\u55b6\u306e\u6df7\u4e71\u3092\u62db\u3044\u305f\u308a\u3001\u9006\u52b9\u679c\u306b\u306a\u308b\u4e8b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306b\u306f\u3001\u6c7a\u307e\u3063\u305f\u30eb\u30fc\u30eb\u304c\u306a\u304f\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u30c7\u30fc\u30bf\u3092\u8a2d\u5b9a\u3057\u3001\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u9069\u5207\u3067\u306f\u306a\u3044\u30c7\u30fc\u30bf\u3092\u7528\u3044\u305f\u308a\u3001\u30c7\u30fc\u30bf\u306e\u4f5c\u6210\u306e\u6bb5\u968e\u3067\u30df\u30b9\u304c\u8d77\u3053\u308b\u3053\u3068\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u3001\u9069\u5207\u3067\u6b63\u3057\u3044\u30c7\u30fc\u30bf\u3067\u306a\u3051\u308c\u3070\u5224\u65ad\u30df\u30b9\u306e\u539f\u56e0\u3068\u306a\u308a\u3001\u7d4c\u55b6\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3088\u308a\u52b9\u679c\u7684\u306a\u7ba1\u7406\u4f1a\u8a08\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u306e\u3054\u691c\u8a0e\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/strong><\/a>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2 id=\"oho5rnty4de1dwkh4npaf6\">4.\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3059\u3079\u304d\u4f1a\u793e\u3068\u306f\uff1f<\/h2>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u4f1a\u8a08\u65b9\u6cd5\u3067\u3059\u304c\u3001\u5fc5\u305a\u3057\u3082\u3059\u3079\u3066\u306e\u4f1a\u793e\u306b\u9069\u3057\u3066\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br \/>\n\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u3092\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u4f1a\u793e\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3057\u305f\u3044\u76ee\u7684\u304c\u660e\u78ba<\/strong><\/li>\n<li><strong>\u8907\u6570\u306e\u4e8b\u696d\u30fb\u90e8\u9580\u304c\u3042\u308b<\/strong><\/li>\n<li><strong>\u4f1a\u793e\u304c\u6210\u9577\u30d5\u30a7\u30fc\u30ba\u306b\u3042\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"kibhsywj7nj0x74mlcrxml\">4-1.\u5c0e\u5165\u3057\u305f\u3044\u76ee\u7684\u304c\u660e\u78ba\u3067\u3042\u308b<\/h3>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u3092\u53d6\u308a\u5165\u308c\u308b\u76ee\u7684\u304c\u660e\u78ba\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u7a4d\u6975\u7684\u306b\u5c0e\u5165\u3092\u3059\u3059\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306f\u300c\u76ee\u7684\u3042\u308a\u304d\u300d\u3067\u5c0e\u5165\u3059\u308b\u3053\u3068\u304c\u5927\u524d\u63d0\u3067\u3059\u3002\u300c\u610f\u601d\u6c7a\u5b9a\u306e\u30b9\u30d4\u30fc\u30c9\u3092\u4e0a\u3052\u305f\u3044\u300d\u300c\u58f2\u4e0a\u304c\u3042\u308b\u306e\u306b\u5229\u76ca\u304c\u51fa\u306a\u3044\u539f\u56e0\u3092\u7a81\u304d\u6b62\u3081\u305f\u3044\u300d\u306a\u3069\u3001\u81ea\u793e\u304c\u62b1\u3048\u3066\u3044\u308b\u8ab2\u984c\u306e\u89e3\u6c7a\u3084\u6210\u9577\u3092\u4fc3\u3059\u305f\u3081\u306b\u7ba1\u7406\u4f1a\u8a08\u304c\u9069\u5207\u3060\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u7a4d\u6975\u7684\u306b\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"ihjuuezib99tj4792uxpc\">4-2.\u8907\u6570\u306e\u4e8b\u696d\u30fb\u90e8\u9580\u304c\u3042\u308b<\/h3>\n<p><strong>\u8907\u6570\u306e\u4e8b\u696d\u3084\u90e8\u9580\u304c\u3042\u308b\u5834\u5408\u3001\u7ba1\u7406\u4f1a\u8a08\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u3067\u7ba1\u7406\u30fb\u8a55\u4fa1\u3092\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u306f\u3001\u8ca1\u52d9\u4f1a\u8a08\u3067\u4e8b\u696d\u30fb\u90e8\u9580\u5225\u306e\u58f2\u4e0a\u3084\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u3092\u3057\u307e\u305b\u3093\u3002\u7ba1\u7406\u4f1a\u8a08\u3067\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u306e\u5206\u6790\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u58f2\u4e0a\u3084\u5229\u76ca\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u7d50\u679c\u306b\u3088\u3063\u3066\u306f\u3001\u8ab2\u984c\u3092\u6d17\u3044\u51fa\u3057\u3084\u4e8b\u696d\u306e\u62e1\u5927\u3084\u7e2e\u5c0f\u306e\u691c\u8a0e\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"om61kci6w0qn5ggh3rzvub\">4-3.\u4f1a\u793e\u304c\u6210\u9577\u30d5\u30a7\u30fc\u30ba\u306b\u3042\u308b<\/h3>\n<p><strong>\u6210\u9577\u30d5\u30a7\u30fc\u30ba\u306b\u3042\u308b\u4f1a\u793e\u306b\u3068\u3063\u3066\u3001\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6210\u9577\u904e\u7a0b\u306b\u3042\u308b\u4f1a\u793e\u306f\u3001\u610f\u601d\u6c7a\u5b9a\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u660e\u6697\u3092\u5206\u3051\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u6570\u5024\u306b\u57fa\u3065\u3044\u305f\u30b9\u30d4\u30fc\u30c7\u30a3\u306a\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u4eba\u3084\u304a\u91d1\u3001\u6642\u9593\u306a\u3069\u306e\u30ea\u30bd\u30fc\u30b9\u3082\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u9069\u5207\u306a\u914d\u5206\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3046\u5834\u5408\u306b\u3082\u3001\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u3068\u4e8b\u696d\u8a08\u753b\u306e\u8aac\u5f97\u529b\u304c\u5897\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8a55\u4fa1\u304c\u4e0a\u304c\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"tjha9mk35ifc0vppwvwgng\">5.\u7ba1\u7406\u4f1a\u8a08\u306e\u5b9f\u8df5\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u6b21\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u7ba1\u7406\u4f1a\u8a08\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b<\/strong><\/li>\n<li><strong>\u7ba1\u7406\u4f1a\u8a08\u306b\u9069\u5207\u306a\u30b7\u30b9\u30c6\u30e0\u3092\u6c7a\u3081\u308b<\/strong><\/li>\n<li><strong>\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"i9gdtibmagiz736ibegi\">5-1.\u7ba1\u7406\u4f1a\u8a08\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b<\/h3>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u3067\u306f\u3001\u5c0e\u5165\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u9054\u6210\u3059\u3079\u304d\u76ee\u7684\u3092\u5177\u4f53\u7684\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u3053\u306b\u9054\u3059\u308b\u307e\u3067\u306b\u5fc5\u8981\u306aKPI\uff08\u91cd\u8981\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\uff09\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u76ee\u7684\u3092\u300c\u55b6\u696d\u5229\u76ca\u7387\u3007\uff05\u6539\u5584\u300d\u3068\u8a2d\u5b9a\u3059\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u58f2\u4e0a\u5358\u4fa1\u3084\u8ca9\u58f2\u6570\u91cf\u3001\u539f\u4fa1\u7387\u306a\u3069\u306e\u55b6\u696d\u5229\u76ca\u7387\u306b\u95a2\u9023\u3059\u308b\u6570\u5024\u304c\u898b\u3048\u3066\u304f\u308b\u306f\u305a\u3067\u3059\u3002\u9069\u5207\u306a\u6570\u5024\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76ee\u7684\u306b\u5bfe\u3059\u308b\u9032\u6357\u72b6\u6cc1\u3084\u8ab2\u984c\u304c\u898b\u3048\u308b\u5316\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"8b3u6gyofpzv0udtu3djo\">5-2.\u7ba1\u7406\u4f1a\u8a08\u306b\u9069\u5207\u306a\u30b7\u30b9\u30c6\u30e0\u3092\u6c7a\u3081\u308b<\/h3>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u306f\u6c7a\u307e\u3063\u305f\u30eb\u30fc\u30eb\u304c\u306a\u3044\u305f\u3081\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306f\u3001Excel\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u81ea\u793e\u3067\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u30fb\u4f5c\u6210\u3092\u884c\u3046\u307b\u304b\u3001\u5c02\u7528\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u305f\u308a\u3001\u5c02\u9580\u5bb6\u306e\u30b3\u30f3\u30b5\u30eb\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u65e2\u5b58\u306e\u7ba1\u7406\u4f1a\u8a08\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u8ab2\u984c\u306b\u6cbf\u3063\u305f\u30c7\u30fc\u30bf\u304c\u5f97\u3089\u308c\u308b\u304b\u3001\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"hl83nb2lvceqxmtw1b66k9\">5-3.\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b<\/h3>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u52b9\u679c\u7684\u306b\u7ba1\u7406\u4f1a\u8a08\u3092\u884c\u3046\u306b\u306f\u3001\u76ee\u6a19\u306b\u5bfe\u3057\u3001\u91cd\u8996\u3059\u3079\u304d\u6570\u5024\u3084\u305d\u306e\u89e3\u91c8\u3001\u5c06\u6765\u7684\u306a\u4e88\u6e2c\u306a\u3069\u3001\u5ba2\u89b3\u7684\u3067\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u9069\u5207\u3067\u306f\u306a\u3044\u30c7\u30fc\u30bf\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u3057\u305f\u308a\u3001\u6570\u5024\u306e\u89e3\u91c8\u3092\u9593\u9055\u3048\u308b\u3068\u52b9\u679c\u304c\u534a\u6e1b\u3059\u308b\u3069\u3053\u308d\u304b\u3001\u7d4c\u55b6\u5224\u65ad\u3092\u8aa4\u308a\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3088\u308a\u52b9\u679c\u7684\u306a\u7ba1\u7406\u4f1a\u8a08\u3092\u884c\u3044\u3001\u6226\u7565\u7684\u306b\u7d4c\u55b6\u306b\u751f\u304b\u305b\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"bqgk7ia9v3utdhsc8y4ji\">6.\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><strong>\u8fbb\u30fb\u672c\u90f7 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#333333;\">\u5229\u76ca\u69cb\u9020\u306e\u660e\u78ba\u5316\u3001\u8ab2\u984c\u306e\u898b\u3048\u308b\u5316\u306a\u3069\u3001<\/span>\u7d4c\u55b6\u72b6\u6cc1\u5206\u6790\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3088\u308a\u7684\u78ba\u3067\u65e9\u6025\u306a\u7d4c\u55b6\u5224\u65ad\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f<span style=\"font-size: 16px; color: #333333;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u5f93\u696d\u54e1<\/span>\u306e\u610f\u8b58\u306e\u5411\u4e0a\u306b\u3082\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u69d8\u306f\u3001\u305c\u3072\u3001<\/strong><a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a><strong>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2 id=\"l2lczukiq8gt41pz40yknr\">7.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7ba1\u7406\u4f1a\u8a08\u306e\u6709\u52b9\u306a\u6d3b\u7528\u65b9\u6cd5\u304b\u3089\u3001\u5c0e\u5165\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<br \/>\n\u3082\u3046\u4e00\u5ea6\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u25cf\u7ba1\u7406\u4f1a\u8a08\u3068\u306f\uff1f<\/strong><br \/>\n\u4f1a\u793e\u306e\u696d\u7e3e\u3092\u7ba1\u7406\uff08\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff09\u3057\u3001\u4f01\u696d\u306e\u6210\u9577\u3084\u5229\u76ca\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u7d4c\u55b6\u306e\u610f\u601d\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u793e\u5185\u5411\u3051\u306e\u4f1a\u8a08\u3067\u3001\u8ca1\u52d9\u4f1a\u8a08\u306b\u57fa\u3065\u304d\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u3084\u76ee\u7684\u306b\u5408\u308f\u305b\u3066\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3057\u305f\u4f1a\u8a08\u3092\u7ba1\u7406\u4f1a\u8a08\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u25cf<strong>\u7ba1\u7406\u4f1a\u8a08\u306e\uff14\u3064\u306e\u8981\u7d20<\/strong><br \/>\n\u7ba1\u7406\u4f1a\u8a08\u306f\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u67d4\u8edf\u306b\u8a2d\u8a08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4e3b\u3068\u306a\u308b\u8981\u7d20\u306f\u3001\u6b21\u306e\uff14\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u5224\u65ad\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u3010\u7d4c\u55b6\u5206\u6790\u3011<\/strong><\/li>\n<li><strong>\u8ab2\u984c\u3092\u898b\u3048\u308b\u5316\u3059\u308b\u3010\u4e88\u5b9f\u7ba1\u7406\u3011<\/strong><\/li>\n<li><strong>\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u3010\u539f\u4fa1\u7ba1\u7406\u3011<\/strong><\/li>\n<li><strong>\u8cc7\u91d1\u4e0d\u8db3\u3092\u56de\u907f\u3059\u308b\u3010\u8cc7\u91d1\u7e70\u308a\u7ba1\u7406\u3011<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u25cf<strong>\u7ba1\u7406\u4f1a\u8a08\u5c0e\u5165\u306e\u6ce8\u610f\u70b9<\/strong><br \/>\n\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u6b21\u306e2\u3064\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u696d\u52d9\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b<\/strong><\/li>\n<li><strong>\u77e5\u8b58\u4e0d\u8db3\u304c\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><strong>\u25cf\u6b21\u306e\u72b6\u6cc1\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u7ba1\u7406\u4f1a\u8a08\u3092\u5c0e\u5165\u3057\u305f\u3044\u76ee\u7684\u304c\u660e\u78ba<\/strong><\/li>\n<li><strong>\u8907\u6570\u306e\u4e8b\u696d\u30fb\u90e8\u9580\u304c\u3042\u308b<\/strong><\/li>\n<li><strong>\u4f1a\u793e\u304c\u6210\u9577\u30d5\u30a7\u30fc\u30ba\u306b\u3042\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u25cf<strong>\u7ba1\u7406\u4f1a\u8a08\u3092\u5b9f\u8df5\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><br \/>\n\u7ba1\u7406\u4f1a\u8a08\u3092\u5b9f\u8df5\u3059\u308b\u5834\u5408\u306f\u3001\u6b21\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u7ba1\u7406\u4f1a\u8a08\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b<\/strong><\/li>\n<li><strong>\u7ba1\u7406\u4f1a\u8a08\u306b\u9069\u5207\u306a\u30b7\u30b9\u30c6\u30e0\u3092\u6c7a\u3081\u308b<\/strong><\/li>\n<li><strong>\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0a\u3001\u7ba1\u7406\u4f1a\u8a08\u5c0e\u5165\u3092\u3054\u691c\u8a0e\u306e\u65b9\u306e\u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u58f2\u4e0a\u304c\u3042\u308b\u3051\u3069\u3001\u306a\u305c\u304b\u5229\u76ca\u304c\u6b8b\u3089\u306a\u3044\u300d \u300c\u9811\u5f35\u3063\u3066\u3044\u308b\u306e\u306b\u696d\u7e3e\u304c\u6539\u5584\u3057\u306a\u3044\u300d \u305d\u3093\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f \u3082\u3057\u304b\u3057\u305f\u3089\u3001\u5fa1\u793e\u306b\u305d\u3093\u306a\u72b6\u6cc1\u3092\u3082\u305f\u3089\u3057\u3066\u3044\u308b\u672c\u5f53\u306e\u539f\u56e0\u304c\u898b\u3048\u3066\u3044\u306a\u3044\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002 \u5b9f\u306f\u3001\u8ca1\u52d9 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-2928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2928","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=2928"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2928\/revisions"}],"predecessor-version":[{"id":2929,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2928\/revisions\/2929"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2927"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}