{"id":3065,"date":"2026-06-23T10:00:07","date_gmt":"2026-06-23T01:00:07","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3065"},"modified":"2026-06-22T10:31:53","modified_gmt":"2026-06-22T01:31:53","slug":"dental-personnel-costs","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/dental-personnel-costs","title":{"rendered":"\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306b\u304a\u3051\u308b\u4eba\u4ef6\u8cbb\u3068\u306f\uff1f\u5b9f\u65bd\u3059\u3079\u304d\u5bfe\u7b56\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<p><strong>\u300c\u3082\u3063\u3068\u4eba\u4ef6\u8cbb\u3092\u6291\u3048\u305f\u3044\u300d<br 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\/>\n<span style=\"font-size: 16px; color: #333333;\">\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u7d66\u4e0e\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002<\/span><br \/>\n\u3055\u3089\u306b\u5358\u306b\u5229\u76ca\u3092\u4e0a\u3052\u308b\u305f\u3081\u306e\u4eba\u4ef6\u8cbb\u30ab\u30c3\u30c8\u306f\u3001\u512a\u79c0\u306a\u30b9\u30bf\u30c3\u30d5\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u4e0b\u3052\u3001\u96e2\u8077\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u7d50\u679c\u7684\u306b\u5229\u76ca\u3092\u640d\u306d\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3067\u306f\u3001\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u3067\u306f\u4eba\u4ef6\u8cbb\u3092\u3069\u3046\u6349\u3048\u3001\u3069\u3093\u306a\u5bfe\u7b56\u3092\u53d6\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u304c\u3068\u308b\u3079\u304d\u4eba\u4ef6\u8cbb\u5bfe\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<h2 id=\"gsli2tih9g4yt8za3jttcc\">1.\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u3068\u306f\uff1f<\/h2>\n<p>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #d1d5d8; text-align: center; width: 270.125px;\"><strong>\u9805\u76ee<\/strong><\/td>\n<td style=\"background-color: #d1d5d8; text-align: center; width: 496.986px;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 270.125px;\"><strong>\u7d66\u4e0e\u30fb\u8cde\u4e0e<\/strong><\/td>\n<td style=\"width: 496.986px;\">\u7d66\u4e0e\u3001\u8cde\u4e0e\u3001\u6b8b\u696d\u624b\u5f53\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 270.125px;\"><strong>\u6cd5\u5b9a\u798f\u5229\u8cbb<\/strong><\/td>\n<td style=\"width: 496.986px;\"><span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u4fdd\u967a\u3001\u96c7\u7528\u4fdd\u967a\u3001\u52b4\u707d\u4fdd\u967a\u306a\u3069\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\uff09<\/span><br \/>\n\u203b\u533b\u5e2b\u56fd\u4fdd\u306f\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u304c\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 270.125px;\"><strong>\u798f\u5229\u539a\u751f\u8cbb<\/strong><\/td>\n<td style=\"width: 496.986px;\">\u5065\u5eb7\u8a3a\u65ad\u8cbb\u7528\u3001\u30b7\u30e5\u30fc\u30ba\u4ee3\u88dc\u52a9\u306a\u3069\u3001\u5404\u30af\u30ea\u30cb\u30c3\u30af\u306e\u5236\u5ea6\u306b\u3088\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 270.125px;\"><strong>\u901a\u52e4\u4ea4\u901a\u8cbb<\/strong><\/td>\n<td style=\"width: 496.986px;\">\u5b9a\u671f\u4ee3\u3001\u30ac\u30bd\u30ea\u30f3\u4ee3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 270.125px;\"><strong>\u6559\u80b2\u8cbb<\/strong><\/td>\n<td style=\"width: 496.986px;\">\u7814\u4fee\u4ee3\u3001\u8cc7\u683c\u66f4\u65b0\u30fb\u8cc7\u683c\u53d6\u5f97\u306e\u88dc\u52a9\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u533b\u5e2b\u56fd\u4fdd\uff08\u533b\u5e2b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\uff09\u306f\u3001\u533b\u5e2b\u30fb\u6b6f\u79d1\u533b\u5e2b\u3068\u305d\u306e\u5bb6\u65cf\u3084\u5f93\u696d\u54e1\u304c\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u793e\u4f1a\u4fdd\u967a\u3068\u306f\u7570\u306a\u308a\u3001\u4e8b\u696d\u4e3b\u306b\u3088\u308b\u4fdd\u967a\u6599\u8ca0\u62c5\u306e\u7fa9\u52d9\uff08\u52b4\u4f7f\u6298\u534a\uff09\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u3068\u306e\u4e0d\u5e73\u7b49\u611f\u3092\u7121\u304f\u3059\u305f\u3081\u306b\u3001\u7d66\u4e0e\u3068\u3057\u3066\u534a\u984d\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"u8mvxjoatidoz9icnzppl\">2.\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306f\u4eba\u4ef6\u8cbb\u3092\u3069\u3046\u691c\u8a0e\u3059\u3079\u304d\u304b<\/h2>\n<p><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u306b\u306f\u4e00\u822c\u7684\u306a\u76ee\u5b89\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u306f\u73fe\u72b6\u3092\u628a\u63e1\u3057\u3001\u5404\u30af\u30ea\u30cb\u30c3\u30af\u306b\u9069\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u8996\u70b9\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/ni6tipzf2fj-791dee2c568f.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u7d4c\u55b6\u306f\u591a\u69d8\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u53ce\u76ca\u69cb\u9020\u3084\u30af\u30ea\u30cb\u30c3\u30af\u306e\u898f\u6a21\u3001\u7d4c\u55b6\u65b9\u91dd\u306a\u3069\u3001\u5404\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u3067\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\">\u5fc5\u8981\u306a\u30b9\u30bf\u30c3\u30d5\u306e\u8077\u7a2e\u306e\u69cb\u6210\u3084\u4eba\u6570\u3001\u3059\u306a\u308f\u3061\u4eba\u4ef6\u8cbb\u306b<\/span>\u9055\u3044\u304c\u751f\u307e\u308c\u307e\u3059\u3002<br \/>\n<strong>\u4e00\u822c\u7684\u306a\u4eba\u4ef6\u8cbb\u7387<\/strong>\u306f\u76ee\u5b89\u306e\u4e00\u3064\u3067\u3059\u304c\u3001\u4e00\u6982\u306b<span style=\"font-size: 16px; color: #333333;\">\u300c\u4eba\u4ef6\u8cbb\u7387\u304c\u25cf\uff05\u3060\u304b\u3089\u5065\u5168\u306a\u7d4c\u55b6\u304c\u3067\u304d\u3066\u3044\u308b\u300d\u3068\u306f\u8a00\u3048\u306a\u3044\u306e\u3067\u3059\u3002<\/span><br \/>\n\u305d\u308c\u305e\u308c\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306b\u3068\u3063\u3066\u9069\u5207\u306a\u4eba\u4ef6\u8cbb\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u4eba\u4ef6\u8cbb\u7387\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#wfe22fzru9jt6gd3zlmp6e\" target=\"_self\">\u300c\u2464\u58f2\u4e0a\u9ad8\u4eba\u4ef6\u8cbb\u7387\u306e\u5272\u5408\u304c\u3001\u4e00\u822c\u7684\u306a\u6570\u5024\u3068\u5927\u304d\u304f\u4e56\u96e2\u3057\u3066\u3044\u308b\u300d<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"jnm34yocxrtsy8jc0di\">3.\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3059\u305f\u3081\u306e5\u3064\u306e\u8996\u70b9<\/h2>\n<p><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u73fe\u72b6\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u4eba\u4ef6\u8cbb\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u4eba\u4ef6\u8cbb\u306f\u9ad8\u3059\u304e\u308c\u3070\u3001\u305d\u306e\u8cbb\u7528\u8ca0\u62c5\u304b\u3089\u7d4c\u55b6\u3092\u5727\u8feb\u3057\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u6291\u3048\u3059\u304e\u3066\u4ed6\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u3068\u306e\u683c\u5dee\u304c\u751f\u307e\u308c\u308c\u3070\u3001\u512a\u79c0\u306a\u4eba\u6750\u304c\u6d41\u51fa\u3057\u305f\u308a\u3001\u4eba\u6750\u3092\u52df\u96c6\u3057\u3066\u3082\u5fdc\u52df\u304c\u306a\u304f\u306a\u308a\u4eba\u54e1\u4e0d\u8db3\u306b\u9665\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u6cbb\u7642\u306b\u652f\u969c\u304c\u51fa\u305f\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u306e\u4f4e\u4e0b\u3092\u62db\u304d\u3001\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u8a55\u5224\u3092\u640d\u306d\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eba\u4ef6\u8cbb\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3059\u305f\u3081\u306e5\u3064\u306e\u8996\u70b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u2460\u7d4c\u5e74\u306e\u4eba\u4ef6\u8cbb\u306e\u5909\u5316<br \/>\n\u2461\u4e88\u5b9f\u7ba1\u7406\u3067\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u306b\u3082\u6ce8\u610f\u3059\u308b<br \/>\n\u2462\u5229\u76ca\u304c\u78ba\u4fdd\u3067\u304d\u3066\u3044\u308b\u304b<br \/>\n\u2463\u5730\u57df\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u7d66\u4e0e\u6c34\u6e96\u3068\u304b\u3051\u96e2\u308c\u3066\u3044\u306a\u3044\u304b<br \/>\n\u2464\u58f2\u4e0a\u9ad8\u4eba\u4ef6\u8cbb\u7387\u306e\u5272\u5408\u304c\u3001\u4e00\u822c\u7684\u306a\u6570\u5024\u3068\u5927\u304d\u304f\u4e56\u96e2\u3057\u3066\u3044\u306a\u3044\u304b<\/strong><\/p>\n<\/div>\n<h4 id=\"u045kfg2orfdlztkzllil\">\u2460\u7d4c\u5e74\u306e\u4eba\u4ef6\u8cbb\u306e\u5909\u5316<\/h4>\n<p><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u3068\u306a\u308b\u306e\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u30af\u30ea\u30cb\u30c3\u30af\u306e\u7d4c\u5e74\u306e\u4eba\u4ef6\u8cbb\u306e\u5909\u5316\u3067\u3059\u3002<\/strong><a href=\"#gsli2tih9g4yt8za3jttcc\" target=\"_self\"><strong><span style=\"font-size: 16px; color: #000000;\">\u300c<\/span><span style=\"font-size: 16px; color: #e25041;\">1.\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u3068\u306f\uff1f<\/span><\/strong><strong><span style=\"font-size: 16px; color: #000000;\">\u300d<\/span><\/strong><\/a><strong>\u306e\u30ea\u30b9\u30c8\u306b\u5f93\u3063\u3066\u4eba\u4ef6\u8cbb\u306e<\/strong><strong><span style=\"font-size: 16px; color: #333333;\">\u6570\u5024\u3092\u3001\u524d\u5e74\u540c\u6708\u3067\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4eba\u4ef6\u8cbb\u3092\u542b\u3081\u305f\u7d4c\u55b6\u4e0a\u306e\u6570\u5024\u3084\u5229\u76ca\u3001\u63d0\u4f9b\u3059\u308b\u6cbb\u7642\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u554f\u984c\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u4eba\u4ef6\u8cbb\u306e\u72b6\u614b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u305f\u3060\u3057\u3001\u73fe\u72b6\u306b\u554f\u984c\u304c\u306a\u304f\u3066\u3082\u3001\u4eba\u4ef6\u8cbb\u306e\u5272\u5408\u304c\u5e74\u3005\u4e0a\u6607\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u304c\u61f8\u5ff5\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u539f\u56e0\u3092\u8ffd\u7a76\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5bfe\u7b56\u3092\u53d6\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"g7fnlqrtcae4z2d69z3yhm\">\u2461\u4e88\u5b9f\u7ba1\u7406\u3067\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u306b\u3082\u6ce8\u610f\u3059\u308b<\/h4>\n<p><strong>\u4eba\u4ef6\u8cbb\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u3066\u3082\u3001\u60a3\u8005\u69d8\u306b\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u304c\u4f4e\u4e0b\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7d4c\u55b6\u306b\u60aa\u5f71\u97ff\u3067\u3059\u3002\u4e88\u5b9f\u7ba1\u7406\u306b\u3088\u308a\u3001\u60a3\u8005\u69d8\u3078\u306e\u5f71\u97ff\u306b\u654f\u611f\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\u4eba\u4ef6\u8cbb\u3092\u5897\u3084\u3059\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u3092\u6570\u5024\u5316\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u3067\u6bd4\u8f03\u7684\u5909\u5316\u3092\u628a\u63e1\u3057\u3084\u3059\u3044\u306e\u304c\u3001\u4e88\u7d04\u5f85\u3061\u306e\u65e5\u6570\u3084\u3001\u5b9a\u671f\u5065\u8a3a\u306e\u7d99\u7d9a\u7387\u3067\u3059\u3002\u7279\u306b\u4e88\u7d04\u5f85\u3061\u306e\u65e5\u6570\u304c\u9577\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u60a3\u8005\u69d8\u304c\u4ed6\u9662\u306b\u6d41\u308c\u308b\u53ef\u80fd\u6027\u3082\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u73fe\u5728\u306e\u4eba\u4ef6\u8cbb\u3068\u7d4c\u55b6\u72b6\u6cc1\u3092\u9451\u307f\u3066\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4eba\u4ef6\u8cbb\u3092\u5897\u3084\u3059\u3053\u3068\u3082\u8996\u91ce\u306b\u5165\u308c\u307e\u3059\u3002<br \/>\n\u6b6f\u79d1\u885b\u751f\u58eb\u3092\u5897\u54e1\u3059\u308b\u3053\u3068\u3067\u3001\u9662\u9577\u5148\u751f\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3057\u3001\u52b9\u7387\u3088\u304f\u591a\u304f\u306e\u60a3\u8005\u69d8\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308b\u306f\u305a\u3067\u3059\u3002\u307e\u305f\u3001\u6b6f\u79d1\u885b\u751f\u58eb\u304c\u4f1a\u8a08\u51e6\u7406\u307e\u3067\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f1a\u8a08\u5c02\u9580\u306e\u30b9\u30bf\u30c3\u30d5\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u3001\u6b6f\u79d1\u885b\u751f\u58eb\u306f\u672c\u6765\u306e\u4ed5\u4e8b\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u4eba\u54e1\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u306a\u3069\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u306e\u5411\u4e0a\u3082\u610f\u8b58\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4 id=\"wckxpp5lfojmbj4l7629sh\">\u2462\u5229\u76ca\u304c\u78ba\u4fdd\u3067\u304d\u3066\u3044\u308b\u304b<\/h4>\n<p><strong>\u60a3\u8005\u69d8\u304c\u591a\u304f\u3001\u3044\u305d\u304c\u3057\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5229\u76ca\u304c\u78ba\u4fdd\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4f55\u3089\u304b\u306e\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305d\u306e\u539f\u56e0\u306f\u5fc5\u305a\u3057\u3082\u4eba\u4ef6\u8cbb\u306b\u3042\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7d4c\u55b6\u6570\u5024\u3092\u5206\u6790\u3057\u3001\u554f\u984c\u304c\u4eba\u4ef6\u8cbb\u306b\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u8a73\u7d30\u306b\u554f\u984c\u70b9\u3092\u6d17\u3044\u51fa\u3057\u3001\u898b\u76f4\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u4eba\u4ef6\u8cbb\u5bfe\u7b56\u306e\u4f8b\u3011<\/strong><\/p>\n<ul>\n<li><strong>\u3044\u305d\u304c\u3057\u3044\u6642\u9593\u5e2f\u304c\u3042\u308b\u304c\u3001\u624b\u304c\u3059\u304f\u6642\u9593\u5e2f\u3082\u591a\u3044<\/strong><br \/>\n\u2192\u30b7\u30d5\u30c8\u3092\u898b\u76f4\u3057\u3001\u3044\u305d\u304c\u3057\u3044\u6642\u9593\u306b\u4eba\u54e1\u3092\u539a\u304f\u3001\u305d\u3046\u3067\u306a\u3044\u6642\u9593\u5e2f\u306f\u4eba\u54e1\u3092\u6e1b\u3089\u3059\u3053\u3068\u3067\u3001\u4eba\u54e1\u914d\u7f6e\u306e\u52b9\u7387\u5316\u3092\u884c\u3046<\/li>\n<li><strong>\u6b6f\u79d1\u885b\u751f\u58eb\u304c\u4f1a\u8a08\u307e\u3067\u884c\u3063\u3066\u3044\u308b<\/strong><br \/>\n\u2192\u6b6f\u79d1\u4e88\u9632\u51e6\u7f6e\u306a\u3069\u3001\u6b6f\u79d1\u885b\u751f\u58eb\u3060\u304b\u3089\u3067\u304d\u308b\u5229\u76ca\u306b\u3064\u306a\u304c\u308b\u4ed5\u4e8b\u3092\u4e2d\u5fc3\u306b\u62c5\u5f53\u3059\u308b<\/li>\n<li><strong>\u30ad\u30e3\u30f3\u30bb\u30eb\u306b\u3088\u308a\u3001\u60f3\u5b9a\u5916\u306b\u4e88\u7d04\u304c\u7a7a\u304f\u3053\u3068\u304c\u591a\u3044<\/strong><br \/>\n\u2192\u6025\u306a\u30ad\u30e3\u30f3\u30bb\u30eb\u3084\u7121\u65ad\u30ad\u30e3\u30f3\u30bb\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u4e88\u7d04\u306e\u30ea\u30de\u30a4\u30f3\u30c9\u30e1\u30fc\u30eb\u3092\u9001\u3063\u305f\u308a\u3001\u30ad\u30e3\u30f3\u30bb\u30eb\u3067\u7a7a\u3044\u305f\u67a0\u3092\u57cb\u3081\u3089\u308c\u308b\u4ed5\u7d44\u307f\u3092\u3064\u304f\u308b<\/li>\n<\/ul>\n<h4 id=\"9rr822a8wl88919jxuunx7\">\u2463\u5730\u57df\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u7d66\u4e0e\u6c34\u6e96\u3068\u304b\u3051\u96e2\u308c\u3066\u306a\u3044\u304b<\/h4>\n<p><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u30b9\u30bf\u30c3\u30d5\u306e\u7d66\u4e0e\u306b\u306f\u3001\u5730\u57df\u76f8\u5834\u304c\u3042\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6c34\u6e96\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5730\u57df\u306e\u6c34\u6e96\u3088\u308a\u3082\u660e\u3089\u304b\u306b\u7d66\u4e0e\u304c\u5b89\u3044\u5834\u5408\u306f\u3001\u898b\u76f4\u3059\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u660e\u3089\u304b\u306b\u5831\u916c\u304c\u5b89\u3044\u3068\u3001\u512a\u79c0\u306a\u30b9\u30bf\u30c3\u30d5\u304c\u8ee2\u8077\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u307b\u304b\u3001\u65b0\u898f\u30b9\u30bf\u30c3\u30d5\u306e\u52df\u96c6\u3092\u884c\u3063\u3066\u3082\u3001\u63a1\u7528\u304c\u56f0\u96e3\u306b\u306a\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 id=\"wfe22fzru9jt6gd3zlmp6e\">\u2464<span style=\"color: #000000;\">\u58f2\u4e0a\u9ad8\u4eba\u4ef6\u8cbb\u7387\u306e\u5272\u5408\u3068\u4e00\u822c\u7684\u306a\u6570\u5024\u3068\u306e\u6bd4\u8f03<\/span><\/h4>\n<p><span style=\"color: #000000;\"><strong>\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u4eba\u4ef6\u8cbb\u306e\u5272\u5408\u3067\u3042\u308b<\/strong><\/span><span style=\"color: #e25041;\"><strong>\u58f2\u4e0a\u9ad8\u4eba\u4ef6\u8cbb\u7387<\/strong><\/span><span style=\"color: #000000;\"><strong>\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u4eba\u4ef6\u8cbb\u306e\u76ee\u5b89\u306e\u4e00\u3064\u3067\u3059\u3002\u5fc5\u305a\u3057\u3082\u5404\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306b\u3068\u3063\u3066\u9069\u5207\u306a\u6570\u5024\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u304c\u3001<\/strong><strong>\u4e00\u822c\u7684\u306a\u6570\u5024\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<strong>\u58f2\u4e0a\u9ad8\u4eba\u4ef6\u8cbb\u7387\uff08\uff05\uff09\uff1d \u4eba\u4ef6\u8cbb \u00f7 \u58f2\u4e0a\u9ad8 \u00d7 100<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2025\u5e74\u306b\u5b9f\u65bd\u3055\u308c\u305f<a href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;layout=datalist&amp;toukei=00450381&amp;tstat=000001235362&amp;cycle=0&amp;tclass1=000001235363&amp;result_page=1&amp;tclass2val=0\" target=\"_blank\" rel=\"noopener\">\u300c\u7b2c\uff12\uff15\u56de\u533b\u7642\u7d4c\u6e08\u5b9f\u614b\u8abf\u67fb\uff08\u533b\u7642\u6a5f\u95a2\u7b49\u8abf\u67fb\uff09\u300d\uff08\u539a\u751f\u52b4\u50cd\u7701\uff09<\/a>\u306b\u3088\u308b\u3068\u3001\u533b\u696d\u53ce\u76ca\uff08\u4ecb\u8b77\u53ce\u76ca\u542b\u3080\uff09\u306b\u304a\u3051\u308b\u7d66\u4e0e\u8cbb\u306e\u5272\u5408\u306f\u3001<strong>\u500b\u4eba\u306e\u6b6f\u79d1\u8a3a\u7642\u6240\u306729.6%<\/strong>\u3001<strong>\u533b\u7642\u6cd5\u4eba\u306749.1\uff05<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b\u7d66\u4e0e\u8cbb\uff1d\u8077\u54e1\u306e\u7d66\u6599\u3001\u8cde\u4e0e\u3001\u9000\u8077\u91d1\uff08\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u5236\u5ea6\u304c\u3042\u308b\u5834\u5408\u306f\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u5236\u5ea6\u304c\u306a\u3044\u5834\u5408\u306f\u9000\u8077\u91d1\u652f\u6255\u984d\uff09\u3001\u6cd5\u5b9a\u798f\u5229\u8cbb\u306e\u3053\u3068\u3002<br \/>\n\u306a\u304a\u3001\u500b\u4eba\u7acb\u306e\u75c5\u9662\u306b\u304a\u3051\u308b\u958b\u8a2d\u8005\u306e\u5831\u916c\u306f\u542b\u307e\u306a\u3044\u3002<\/p>\n<h2 id=\"8uc0efocx16o3wwvaisj8g\">4.\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u304c\u691c\u8a0e\u3059\u3079\u304d\uff13\u3064\u306e\u4eba\u4ef6\u8cbb\u5bfe\u7b56<\/h2>\n<p><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u5bfe\u7b56\u306b\u304a\u3044\u3066\u3001\u7d66\u4e0e\u524a\u6e1b\u306f\u30b9\u30bf\u30c3\u30af\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u4f4e\u4e0b\u3084\u96e2\u8077\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\n<span style=\"font-size: 16px; color: #000000;\"><strong>\u3053\u3053\u3067\u306f\u3001<span class=\"f-marker-p\">\u30b9\u30bf\u30c3\u30d5\u306e\u8cc3\u4e0a\u3052\u3084\u696d\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u5b9f\u73fe\u3057\u3064\u3064\u3001\u53d6\u308a\u5165\u308c\u3089\u308c\u308b<\/span><\/strong><\/span><strong><span style=\"color: #000000;\"><span class=\"f-marker-p\">\u4eba\u4ef6\u8cbb\u5bfe\u7b56<\/span>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u696d\u52d9\u6539\u5584\u52a9\u6210\u91d1\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n<li><strong>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n<li><strong>\u4f1a\u8a08\u51e6\u7406\u3092\u5916\u6ce8\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"6lxxxgb33qxc5a0mn4tz6\">4-1.\u696d\u52d9\u6539\u5584\u52a9\u6210\u91d1\u3092\u5229\u7528\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\u4eba\u4ef6\u8cbb\u304c\u9ad8\u6b62\u307e\u308a\u3059\u308b\u8981\u56e0\u3068\u3057\u3066\u3001\u696d\u52d9\u304c\u5c5e\u4eba\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u696d\u52d9\u6539\u5584\u52a9\u6210\u91d1<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong>\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u30b9\u30bf\u30c3\u30d5\u306e\u8cc3\u4e0a\u3052\u3068\u3068\u3082\u306b\u696d\u52d9\u3092\u52b9\u7387\u5316\u3059\u308b\u8a2d\u5099\u6295\u8cc7\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u696d\u52d9\u6539\u5584\u52a9\u6210\u91d1\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u30fb\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u5834\u306e\u6700\u4f4e\u8cc3\u91d1\u3092\u5f15\u304d\u4e0a\u3052\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u306b\u884c\u3046\u3053\u3068\u3067\u7533\u8acb\u3067\u304d\u308b\u52a9\u6210\u91d1\u3067\u3059\u3002\u751f\u7523\u6027\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u8a2d\u5099\u30fb\u6a5f\u5668\u306e\u5c0e\u5165\u306a\u3069\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u5834\u5408\u306f\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u306b\u3064\u306a\u304c\u308b\u3088\u3046\u306a\u6b6f\u79d1\u533b\u7642\u6a5f\u5668\u3001\u96fb\u5b50\u30ab\u30eb\u30c6\u3001\u4e88\u7d04\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308a\u3001\u696d\u52d9\u52b9\u7387\u5316\u306b\u304b\u3051\u305f\u7d4c\u8cbb\u306e75\uff5e80%\u306e\u52a9\u6210\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u88dc\u52a9\u91d1\u306e\u4e0a\u9650\u984d\u306f\u3001\u8cc3\u4e0a\u3052\u3057\u305f\u984d\u306e\u30b3\u30fc\u30b9\u3068\u4eba\u6570\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 23.5678%; text-align: center; background-color: #efefef;\"><strong><span style=\"color: #000000;\"><br \/>\n\u5f15\u304d\u4e0a\u3052\u305f\u52b4\u50cd\u8005\u6570<br \/>\n<\/span><\/strong><\/td>\n<td style=\"width: 25.7812%; text-align: center; background-color: #d1d5d8;\"><strong><span style=\"color: #000000;\">50\u5186\u30b3\u30fc\u30b9<\/span><\/strong><\/td>\n<td style=\"width: 25.472%; text-align: center; background-color: #d1d5d8;\"><strong><span style=\"color: #000000;\">70\u5186\u30b3\u30fc\u30b9<\/span><\/strong><\/td>\n<td style=\"width: 25%; text-align: center; background-color: #d1d5d8;\"><strong><span style=\"color: #000000;\">90\u5186\u30b3\u30fc\u30b9<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5678%; background-color: #efefef; text-align: center;\"><strong><span style=\"color: #000000;\">1\u4eba<\/span><\/strong><\/td>\n<td style=\"width: 25.7812%; text-align: center;\">30\u4e07\u5186\uff0840\u4e07\u5186\uff09<\/td>\n<td style=\"width: 25.472%; text-align: center;\">40\u4e07\u5186\uff0850\u4e07\u5186\uff09<\/td>\n<td style=\"width: 25%; text-align: center;\">90\u4e07\u5186\uff08100\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5678%; background-color: #efefef; text-align: center;\"><strong><span style=\"color: #000000;\">\uff12\uff5e3\u4eba<\/span><\/strong><\/td>\n<td style=\"width: 25.7812%; text-align: center;\">40\u4e07\u5186\uff0870\u4e07\u5186\uff09<\/td>\n<td style=\"width: 25.472%; text-align: center;\">50\u4e07\u5186\uff08100\u4e07\u5186\uff09<\/td>\n<td style=\"width: 25%; text-align: center;\">150\u4e07\u5186\uff08240\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5678%; background-color: #efefef; text-align: center;\"><strong><span style=\"color: #000000;\">\uff14\uff5e5\u4eba<\/span><\/strong><\/td>\n<td style=\"width: 25.7812%; text-align: center;\">70\u4e07\u5186<\/td>\n<td style=\"width: 25.472%; text-align: center;\">130\u4e07\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">270\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5678%; background-color: #efefef; text-align: center;\"><strong><span style=\"color: #000000;\">\uff16\uff5e7\u4eba<\/span><\/strong><\/td>\n<td style=\"width: 25.7812%; text-align: center;\">90\u4e07\u5186<\/td>\n<td style=\"width: 25.472%; text-align: center;\">180\u4e07\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">360\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5678%; background-color: #efefef; text-align: center;\"><strong><span style=\"color: #000000;\">8\u4eba\u4ee5\u4e0a<\/span><\/strong><\/td>\n<td style=\"width: 25.7812%; text-align: center;\">110\u4e07\u5186<\/td>\n<td style=\"width: 25.472%; text-align: center;\">230\u4e07\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">450\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5678%; background-color: #efefef; text-align: center;\"><strong><span style=\"color: #000000;\">10\u4eba\u4ee5\u4e0a\uff08\u203b\uff09<\/span><\/strong><\/td>\n<td style=\"width: 25.7812%; text-align: center;\">130\u4e07\u5186<\/td>\n<td style=\"width: 25.472%; text-align: center;\">300\u4e07\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">600\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\uff09\u5185\u306f\u4e8b\u696d\u5834\u898f\u6a21 30 \u4eba\u672a\u6e80\u306e\u4e8b\u696d\u8005\u304c\u5bfe\u8c61<br \/>\n\u203b\u306f\u3001\u7279\u4f8b\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3057\u3001\u5f15\u304d\u4e0a\u3052\u308b\u52b4\u50cd\u8005\u304c10\u4eba\u4ee5\u4e0a\u306e\u5834\u5408<\/p>\n<p><a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/roudoukijun\/zigyonushi\/shienjigyou\/03.html#h2_free9\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u696d\u52d9\u6539\u5584\u52a9\u6210\u91d1\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><br \/>\n\u4ee4\u548c8\u5e74\u5ea6\u73fe\u5728\uff08\u5e74\u5ea6\u306b\u3088\u308a\u3001\u5185\u5bb9\u304c\u5909\u66f4\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff09<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong><span class=\"f-marker-p\">\u696d\u52d9\u6539\u5584\u52a9\u6210\u91d1\u306f\u6bd4\u8f03\u7684\u5229\u7528\u3057\u3084\u3059\u3044\u52a9\u6210\u91d1\u3067\u3059\u304c\u3001\u8981\u4ef6\u304c\u3042\u308b\u307b\u304b\u3001\u52df\u96c6\u671f\u9593\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a08\u753b\u7684\u306b\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/strong><\/span><\/p>\n<h3 id=\"ohdxg9thyh9abvyl297v0o\">4-2.\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b<\/h3>\n<p><strong>\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u4e0a\u3052\u308b\u4e00\u65b9\u3001\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u5229\u7528\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236<\/strong>\u306e\u5229\u7528\u306f\u3001\u524d\u5e74\u5ea6\u3068\u6bd4\u3079\u3066\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u304c\u4e00\u5b9a\u5272\u5408\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001\u5229\u7528\u306e\u8981\u4ef6\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\uff08\u4ee4\u548c8\u5e74\u73fe\u5728\uff09<br \/>\n\u5bfe\u8c61\u306f\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\uff08\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3001\u8fb2\u696d\u5354\u540c\u7d44\u5408\u7b49\uff09\u3001\u5f93\u696d\u54e1\u65701,000\u4eba\u4ee5\u4e0b\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 18px;\">\u3010\u4e2d\u5c0f\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u305f<span style=\"color: #333333;\">\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236<\/span>\u3011<\/span><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 66.5365%; background-color: #d1d5d8; text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; background-color: #d1d5d8;\"><strong>\u7a0e\u984d\u63a7\u9664\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 18.6198%; background-color: #cccccc;\"><span style=\"color: #000000;\"><strong>\u7d66\u4e0e\u7b49\u306e\u5897\u52a0\u5272\u5408<\/strong><\/span><\/td>\n<td style=\"width: 47.8697%; background-color: #efefef; text-align: center;\"><strong>\u524d\u5e74\u5ea6\u6bd4 1.5%<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\">15\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.8697%; background-color: #efefef; text-align: center;\"><strong>\u524d\u5e74\u5ea6\u6bd4 2.5%<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\">30\uff05<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 18.6198%; background-color: #cccccc;\"><strong>\u4e0a\u4e57\u305b\u63aa\u7f6e<\/strong><\/td>\n<td style=\"width: 47.8697%; background-color: #efefef; text-align: center;\"><strong>\u6559\u80b2\u8a13\u7df4\u8cbb\u5897\u52a0\u8981\u4ef6\u203b<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.8697%; background-color: #efefef; text-align: center;\"><strong>\u304f\u308b\u307f\u3093\u30fb\u3048\u308b\u307c\u3057\u8a8d\u5b9a\u306b\u4fc2\u308b\u8981\u4ef6<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\">5\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\u203b<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2026_pdf\/zeisei26_all.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u6559\u80b2\u8a13\u7df4\u8cbb\u5897\u52a0\u8981\u4ef6<\/a>\u306f\u3001\u4ee4\u548c8\u5e743\u670831\u65e5\u3067\u5ec3\u6b62\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u6cd5\u4eba\u306f\u3001\u4ee4\u548c8\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4ee4\u548c8\u5e74\u5206\uff08\u4ee4\u548c8\u5e741\u67081\u65e5\uff5e12\u670831\u65e5\uff09\u307e\u3067\u304c\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d\u304c\u524d\u5e74\u5ea6\u6bd45\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d\u304c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e0.05\uff05\u4ee5\u4e0a\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2026_pdf\/zeisei26_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u304f\u308b\u307f\u3093\u30fb\u3048\u308b\u307c\u3057\u8a8d\u5b9a\u306b\u4fc2\u308b\u8981\u4ef6<\/strong>\u3068\u3057\u3066\u3001\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u5973\u6027\u6d3b\u8e8d\u652f\u63f4\u306b\u95a2\u3059\u308b\u8a8d\u5b9a\u5236\u5ea6\u300c\u3048\u308b\u307c\u3057\u300d\uff082\u6bb5\u968e\u76ee\u4ee5\u4e0a\uff09\u3084\u3001\u5b50\u80b2\u3066\u30b5\u30dd\u30fc\u30c8<\/span>\u4f01\u696d\u306e\u8a8d\u5b9a\u5236\u5ea6\u300c\u304f\u308b\u307f\u3093\u300d\u300c\u304f\u308b\u307f\u3093\u30d7\u30e9\u30b9\u8a8d\u5b9a\u300d\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u3001\u3082\u3057\u304f\u306f\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u6642\u306b\u3001\u300c\u30d7\u30e9\u30c1\u30ca\u304f\u308b\u307f\u3093\u8a8d\u5b9a\u300d\u300c\u30d7\u30e9\u30c1\u30ca\u304f\u308b\u307f\u3093\u30d7\u30e9\u30b9\u8a8d\u5b9a\u300d\u3001\u307e\u305f\u306f\u300c\u30d7\u30e9\u30c1\u30ca\u3048\u308b\u307c\u3057\u8a8d\u5b9a\u300d\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u4e0a\u9650\u984d\u306f\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e20\uff05\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u8cc3\u4e0a\u3052\u3092\u5b9f\u65bd\u3057\u305f\u5e74\u5ea6\u306b\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\uff15\u5e74\u9593\u306e\u7e70\u8d8a\u3057\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/syotokukakudai\/chinnagesokushinzeisei2024.pdf\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3092\u5f37\u5316\uff01\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong><span class=\"f-marker-p\">\u306a\u304a\u3001\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306f\u30012027\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4ee4\u548c8\u5e74\u5206\u307e\u3067\uff09\u307e\u3067\u5229\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/strong><\/span><\/p>\n<h3 id=\"z4rcibiki2qrjba7vz9tck\">4-3.\u4f1a\u8a08\u51e6\u7406\u3092\u5916\u6ce8\u3059\u308b<\/h3>\n<p><strong>\u4eba\u4ef6\u8cbb\u3092\u6291\u3048\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u5916\u6ce8\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u4f1a\u8a08\u51e6\u7406\u306e\u696d\u52d9\u5206\u62c5\u306f\u3001\u5404\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u69d8\u3067\u7570\u306a\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u6570\u5024\u306e\u6bd4\u8f03\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u4f1a\u8a08\u3092\u5916\u6ce8\u3059\u308b\u3053\u3068\u3067\u5fc5\u8981\u306a\u4eba\u54e1\u3092\u6e1b\u3089\u3057\u305f\u308a\u3001\u6b8b\u696d\u624b\u5f53\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u3067\u306f\u3001\u6b6f\u79d1\u533b\u5e2b\u3060\u3051\u3067\u306a\u304f\u3001\u6b6f\u79d1\u885b\u751f\u58eb\u3082\u58f2\u308a\u4e0a\u3052\u3092\u751f\u307f\u51fa\u3059\u5b58\u5728\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u6b6f\u79d1\u885b\u751f\u58eb\u304c\u4f1a\u8a08\u696d\u52d9\u306a\u3069\u306b\u6642\u9593\u3092\u53d6\u3089\u308c\u308b\u306e\u306f\u3001\u5408\u7406\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u4f1a\u8a08\u51e6\u7406\u3092\u5916\u6ce8\u3059\u308b\u3053\u3068\u306f\u3001\u4eba\u4ef6\u8cbb\u3092\u6291\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5f93\u696d\u54e1\u306e\u696d\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001<\/strong><a href=\"https:\/\/www.ht-tax.or.jp\/medical_public_autonomy\/\" 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=\"eefcrq5tltiragrblqxal8\">5.\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u304c\u304a\u3059\u3059\u3081\u3067\u3059<\/h2>\n<p><strong>\u4eba\u4ef6\u8cbb\u306f\u6e1b\u3089\u3057\u305f\u3044\u3002<br \/>\n\u3067\u3082\u3001\u696d\u52d9\u8ca0\u62c5\u3092\u8003\u3048\u305f\u3089\u3001\u3080\u3057\u308d\u30b9\u30bf\u30c3\u30d5\u3092\u5897\u3084\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u2026\u2026\u3002<\/strong><\/p>\n<p>\u305d\u3093\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306e\u9662\u9577\u5148\u751f\u306b\u3054\u691c\u8a0e\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u304c\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/group\/dental\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3<\/strong><\/a>\u3067\u3059\u3002<br \/>\n<strong><span class=\"f-marker-p\">\u4eba\u4ef6\u8cbb\u306e\u524a\u6e1b\u3068\u30b9\u30bf\u30c3\u30d5\u306e\u696d\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u540c\u6642\u306b\u53f6\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u65e5\u5e38\u306e\u4f1a\u8a08\u696d\u52d9\u3067\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u69d8\u306b\u3054\u5bfe\u5fdc\u3044\u305f\u3060\u304f\u306e\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3060\u3051\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/c8divospox8-fd2b599f8c28.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3042\u3068\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3001\u7a0e\u52d9\u7533\u544a\u307e\u3067\u3001\u3059\u3079\u3066\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u307e\u304b\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p>\u3067\u3082\u3001\u4eba\u4ef6\u8cbb\u3092\u6291\u3048\u3089\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u7a0e\u52d9\u9867\u554f\u6599\u304c\u9ad8\u304f\u3064\u3044\u3066\u3057\u307e\u3063\u305f\u3089\u610f\u5473\u304c\u306a\u3044\u3067\u3059\u3088\u306d\uff1f<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/group\/dental\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3<\/strong><\/a>\u306f\u3001\u5b9a\u984d\u3067\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002<strong>\u7a0e\u52d9\u9867\u554f\u3067\u5fc5\u8981\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3059\u3079\u3066\u542b\u307e\u308c\u3066\u304a\u308a\u3001<\/strong><strong>\u8ffd\u52a0\u6599\u91d1\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u305c\u3072\u3001\u73fe\u5728\u306e\u9867\u554f\u7a0e\u7406\u58eb\u3068\u6599\u91d1\u3001\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u3092\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/2a352e05942a397d23eacc609f1f02ee\/xNgoK1H6wvQjndIz3ElCWT5Aq-1781833814.png\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u203b\u6d88\u8cbb\u7a0e\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f<\/strong><strong>\u3001<span style=\"color: #e25041;\">48\u4e07\u5186\uff0f\u5e74<\/span>\uff08\u9867\u554f\u65993\u4e07\u5186\uff0f\u6708\uff0b\u6c7a\u7b97\u659912\u4e07\u5186\uff0f\u5e74\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u307e\u305a\u306f\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\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2 id=\"0wgsts24383eidaodv11a88\">6.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3082\u3046\u4e00\u5ea6\u3001\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u306f\u3001\u5358\u306b\u4eba\u4ef6\u8cbb\u7387\u304c\u4f4e\u3051\u308c\u3070\u3044\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u72b6\u614b\u30fb\u65b9\u91dd\u306b\u9069\u3057\u305f\u4eba\u4ef6\u8cbb\u3067\u3042\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u306b\u306f\u6b21\u306e\u8cbb\u7528\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: center; background-color: #d1d5d8;\"><strong>\u9805\u76ee<\/strong><\/td>\n<td style=\"text-align: center; background-color: #d1d5d8;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; background-color: #efefef;\"><strong>\u7d66\u4e0e\u30fb\u8cde\u4e0e<\/strong><\/td>\n<td>\u7d66\u4e0e\u3001\u8cde\u4e0e\u3001\u6b8b\u696d\u624b\u5f53\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; background-color: #efefef;\"><strong>\u6cd5\u5b9a\u798f\u5229\u8cbb<\/strong><\/td>\n<td>\u793e\u4f1a\u4fdd\u967a\u3001\u96c7\u7528\u4fdd\u967a\u3001\u52b4\u707d\u4fdd\u967a\u306a\u3069\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\uff09<br \/>\n\u203b\u533b\u5e2b\u56fd\u4fdd\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u306f\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; background-color: #efefef;\"><strong>\u798f\u5229\u539a\u751f\u8cbb<\/strong><\/td>\n<td>\u5065\u5eb7\u8a3a\u65ad\u8cbb\u7528\u3001\u30b7\u30e5\u30fc\u30ba\u4ee3\u88dc\u52a9\u306a\u3069\u3001\u5404\u30af\u30ea\u30cb\u30c3\u30af\u306e\u5236\u5ea6\u306b\u3088\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; background-color: #efefef;\"><strong>\u901a\u52e4\u4ea4\u901a\u8cbb<\/strong><\/td>\n<td>\u5b9a\u671f\u4ee3\u3001\u30ac\u30bd\u30ea\u30f3\u4ee3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; background-color: #efefef;\"><strong>\u6559\u80b2\u8cbb<\/strong><\/td>\n<td>\u7814\u4fee\u4ee3\u3001\u8cc7\u683c\u66f4\u65b0\u30fb\u8cc7\u683c\u53d6\u5f97\u306e\u88dc\u52a9\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u3067\u306f\u3001\u6b21\u306e5\u3064\u306e\u8996\u70b9\u3067\u4eba\u4ef6\u8cbb\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p><strong>\u2460\u7d4c\u5e74\u306e\u4eba\u4ef6\u8cbb\u306e\u5909\u5316<br \/>\n\u2461\u4e88\u5b9f\u7ba1\u7406\u3067\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u306b\u3082\u6ce8\u610f\u3059\u308b<br \/>\n\u2462\u5229\u76ca\u304c\u78ba\u4fdd\u3067\u304d\u3066\u3044\u308b\u304b<br \/>\n\u2463\u5730\u57df\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u7d66\u4e0e\u6c34\u6e96\u3068\u304b\u3051\u96e2\u308c\u3066\u3044\u306a\u3044\u304b<br \/>\n\u2464\u58f2\u4e0a\u9ad8\u4eba\u4ef6\u8cbb\u7387\u306e\u5272\u5408\u3068\u4e00\u822c\u7684\u306a\u6570\u5024\u306e\u6bd4\u8f03<\/strong><\/p>\n<\/div>\n<ul>\n<li><strong>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u304c\u691c\u8a0e\u3059\u3079\u304d\u4eba\u4ef6\u8cbb\u5bfe\u7b56\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u3067\u3059\u3002<\/strong><\/li>\n<\/ul>\n<p>\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u4eba\u4ef6\u8cbb\u5bfe\u7b56\u306f\u3001\u4eba\u4ef6\u8cbb\u8ca0\u62c5\u306e\u8efd\u6e1b\u3068\u3068\u3082\u306b\u3001\u30b9\u30bf\u30c3\u30d5\u306e\u8cc3\u4e0a\u3052\u3084\u696d\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u306e\u4e21\u7acb\u3092\u76ee\u6307\u3059\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u696d\u52d9\u6539\u5584\u52a9\u6210\u91d1\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n<li><strong>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n<li><strong>\u4f1a\u8a08\u51e6\u7406\u3092\u5916\u6ce8\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0a\u3001\u4eba\u4ef6\u8cbb\u5bfe\u7b56\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","protected":false},"excerpt":{"rendered":"<p>\u300c\u3082\u3063\u3068\u4eba\u4ef6\u8cbb\u3092\u6291\u3048\u305f\u3044\u300d \u300c\u4eba\u4ef6\u8cbb\u7387\u304c\u9ad8\u3059\u304e\u308b\u304b\u3089\u3001\u624b\u3092\u6253\u305f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u300d \u305d\u3046\u601d\u3063\u3066\u3044\u308b\u9662\u9577\u5148\u751f\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f \u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u306e\u8cbb\u7528\u306e\u4e2d\u3067\u3082\u3001\u4eba\u4ef6\u8cbb\u306f\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u3066\u3044\u307e\u3059\u3002\u30b9\u30bf\u30c3\u30d5\u306e\u7d66\u4e0e\u3092\u6291\u3048\u3001 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3061,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-3065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-dental"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3065","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=3065"}],"version-history":[{"count":2,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3065\/revisions"}],"predecessor-version":[{"id":3067,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3065\/revisions\/3067"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3061"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}