{"id":3071,"date":"2026-06-24T10:00:12","date_gmt":"2026-06-24T01:00:12","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3071"},"modified":"2026-06-23T10:59:43","modified_gmt":"2026-06-23T01:59:43","slug":"endorsed-bills-account","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/endorsed-bills-account","title":{"rendered":"\u88cf\u66f8\u624b\u5f62\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u88cf\u66f8\u624b\u5f62\u52d8\u5b9a\u3084\u4ed5\u8a33\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u88cf\u66f8\u624b\u5f62\uff08\u3046\u3089\u304c\u304d\u3066\u304c\u305f\uff09\u3068\u306f\u3001\u88cf\u66f8\u3057\u305f\u624b\u5f62\u306e\u3053\u3068\u3067\u3059\u3002<\/strong>\u624b\u5f62\u306e\u88cf\u66f8\u304d\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u53d7\u53d6\u624b\u5f62\u3092\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u88cf\u66f8\u8b72\u6e21\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308a\u3001\u96e3\u3057\u3055\u3092\u611f\u3058\u3066\u3044\u308b\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u3044\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u88cf\u66f8\u624b\u5f62\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\u88cf\u66f8\u624b\u5f62\u52d8\u5b9a\u306b\u4ee3\u8868\u3055\u308c\u308b3\u3064\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u624b\u5f62\u306e\u96fb\u5b50\u5316\u306b\u3088\u308b\u5909\u5316\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"9oflx51vl5jhjt67cz015\">1.\u88cf\u66f8\u624b\u5f62\u3068\u306f<\/h2>\n<p><strong>\u88cf\u66f8\u624b\u5f62<\/strong>\u3068\u306f<strong>\u88cf\u66f8\u304d\u3055\u308c\u305f\u624b\u5f62<\/strong>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u88cf\u66f8\u304d\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001<strong>\u624b\u5f62\u3092\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068(\u88cf\u66f8\u8b72\u6e21)<\/strong>\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u88cf\u66f8\u624b\u5f62\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/n4rZKHjNwJzEoLpXqGTs3F1BV-1778889745.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"dyxboe4s657dglp3qelrb7\">1-1.\u88cf\u66f8\u624b\u5f62\uff08\u88cf\u66f8\u8b72\u6e21\uff09\u306f\u652f\u6255\u3044\u306b\u5145\u3066\u3089\u308c\u308b<\/h3>\n<p>\u4e00\u822c\u7684\u306a\u624b\u5f62\u3067\u3042\u308b\u300c\u7d04\u675f\u624b\u5f62\u300d\u306f\u3001\u53d7\u3051\u53d6\u3063\u3066\u3082\u73fe\u91d1\u5316\u3067\u304d\u308b\u306e\u306f\u4e00\u5b9a\u671f\u65e5\u5f8c\uff08\u652f\u6255\u671f\u65e5\uff09\u3067\u3059\u3002\u3057\u304b\u3057<strong>\u624b\u5f62\u3092\u88cf\u66f8\u3057\u3066\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u3001\u73fe\u91d1\u5316\u3059\u308b\u524d\u306b\u652f\u6255\u3044\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e0a\u56f3\u3067\u3044\u3048\u3070\u3001\u7532\u793e\u306fA\u793e\u304b\u3089\u624b\u5f62A\u3067\u652f\u6255\u3044\u3092\u53d7\u3051\u307e\u3057\u305f\u3002\u652f\u6255\u671f\u65e5\u304c\u6765\u3066\u304b\u3089\u73fe\u91d1\u5316\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u3053\u306e\u4f8b\u3067\u306f\u652f\u6255\u671f\u65e5\u306e\u524d\u306b\u3001B\u793e\u3078\u306e\u652f\u6255\u306b\u624b\u5f62A\u3092\u88cf\u66f8\u8b72\u6e21\u3057\u3066\u3044\u307e\u3059\u3002<strong>\u305d\u308c\u306b\u3088\u3063\u3066\u624b\u5f62\uff21\u306f<span style=\"color: #e25041;\">\u88cf\u66f8\u624b\u5f62<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/strong>\u652f\u6255\u671f\u65e5\u304c\u304d\u305f\u3089\u3001B\u793e\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u884c\u3063\u3066\u73fe\u91d1\u5316\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"gtsnet8nv6l4q7akxoitzb\">1-2.\u624b\u5f62\u3092\u88cf\u66f8\u3059\u308b\u65b9\u6cd5<\/h3>\n<p>\u624b\u5f62\u3092\u88cf\u66f8\u3059\u308b\u969b\u306f\u3001\u624b\u5f62\u306e\u88cf\u9762\u306b\u3001\u624b\u5f62\u3092\u8b72\u6e21\u3059\u308b\u5074\uff08\u4e0a\u56f3\u306e\u5834\u5408\u306a\u3089\u7532\u793e\uff09\u304c\u7f72\u540d\u30fb\u637a\u5370\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u88cf\u66f8\u306e\u8a18\u8f09\u4f8b\uff08\u624b\u5f62\u88cf\u9762\uff09\u3011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/XNrjCF6H174MSQd0BIz5GOZJk-1779940453.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left; width: 56.12%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u3001\u637a\u5370\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u3010\u6cd5\u4eba\u306e\u5834\u5408\u306e\u5fc5\u8981\u9805\u76ee\u3011<\/p>\n<ul>\n<li>\u4f4f\u6240<\/li>\n<li>\u4f1a\u793e\u540d<\/li>\n<li>\u4ee3\u8868\u8005\u8cc7\u683c\uff08\u80a9\u66f8\u30fb\u5f79\u8077\uff09\u3001\u4ee3\u8868\u8005\u540d<\/li>\n<li><span style=\"font-size: 13.7728px; color: #000000;\">\u6cd5\u4eba\u5370<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u5e74\u6708\u65e5\u300d\u300c\u88ab\u88cf\u66f8\u4eba\uff08\u8b72\u53d7\u4eba\uff09\u300d\u300c\u76ee\u7684\u300d\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306f\u7a7a\u6b04\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u5370\u9451\u3082\u3001\u5b9f\u5370\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u3082\u3057\u3082\u8b72\u308a\u53d7\u3051\u305fB\u793e\u304c\u3055\u3089\u306b\u88cf\u66f8\u8b72\u6e21\u3059\u308b\u969b\u306f\u3001\u7532\u793e\u8a18\u8f09\u90e8\u5206\u306b\u659c\u7dda\u3092\u5f15\u3044\u3066\u3001\u4e0b\u306e\u6b04\u306b\u65b0\u305f\u306a\u8b72\u53d7\u4eba\u306e\u4f4f\u6240\u7b49\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u96fb\u5b50\u624b\u5f62\u306b\u3064\u3044\u3066\u306f\u300c<a href=\"#fvku07g5scnh9r351xb26\" target=\"_self\">5.\u30102026\u5e74\u5ea6\u672b\u3011\u624b\u5f62\u304c\u5ec3\u6b62\u3055\u308c\u3066\u300c\u3067\u3093\u3055\u3044\uff08\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\uff09<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"hf5ta3bmnc4g5l2f7wotim\">2.\u88cf\u66f8\u624b\u5f62\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u88cf\u66f8\u624b\u5f62\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u3068\u984d\u9762\u901a\u308a\u306e\u91d1\u984d\u3067\u30b9\u30e0\u30fc\u30ba\u306b\u8b72\u6e21\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<h5 id=\"c1rgrj8d4vsumnuofba6n\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u6539\u5584\u3067\u304d\u308b<\/h5>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u7d04\u675f\u624b\u5f62\u3067\u3042\u308c\u3070\u3001\u652f\u6255\u671f\u65e5\u524d\u3067\u3082\u88cf\u66f8\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u652f\u6255\u3044\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span>\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u9806\u8abf\u306b\u58f2\u308c\u3066\u3044\u3066\u3082\u3001\u73fe\u91d1\u304c\u5165\u3063\u3066\u304f\u308b\u307e\u3067\u306e\u30b5\u30a4\u30af\u30eb\u304c\u9577\u3044\u3053\u3068\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u58f2\u639b\u91d1\u306e\u5834\u5408\u3001\u73fe\u91d1\u4e0d\u8db3\u3067\u652f\u6255\u3044\u304c\u53b3\u3057\u3044\u5c40\u9762\u3067\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u632f\u8fbc\u671f\u65e5\u307e\u3067\u5f85\u3064\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u58f2\u639b\u91d1\u306e\u652f\u6255\u3044\u30b5\u30a4\u30af\u30eb\u3092\u5909\u66f4\u3059\u308b\u306b\u306f\u53d6\u5f15\u5148\u3068\u306e\u8a71\u3057\u5408\u3044\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u7c21\u5358\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a71\u3057\u5408\u3044\u3084\u8abf\u6574\u306e\u624b\u9593\u306a\u304f\u6d3b\u7528\u3067\u304d\u308b\u70b9\u3082\u88cf\u66f8\u624b\u5f62\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h5 id=\"z2b51v9oshsu4f6g3jifm\">\u984d\u9762\u901a\u308a\u306e\u91d1\u984d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u8b72\u6e21\u3067\u304d\u308b<\/h5>\n<p>\u88cf\u66f8\u8b72\u6e21\u3067\u306f\u5272\u5f15\u624b\u5f62\u3068\u306f\u9055\u3044\u624b\u6570\u6599\u304c\u4e0d\u8981\u306a\u306e\u3067\u3001\u624b\u5f62\u306e\u91d1\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u306a\u304f\u652f\u6255\u3044\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u88cf\u66f8\u306b\u969b\u3057\u3066\u5be9\u67fb\u3082\u306a\u3044\u305f\u3081\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u8b72\u6e21\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u308c\u3089\u306e\u70b9\u306f\u8b72\u53d7\u4eba\u306b\u3068\u3063\u3066\u3082\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u3068\u3044\u3046\u306e\u3082\u3001\u8b72\u53d7\u4eba\u304c\u3055\u3089\u306b\u624b\u5f62\u3092\u88cf\u66f8\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u8b72\u53d7\u4eba\u306f\u300c\u53d7\u3051\u53d6\u3063\u305f\u624b\u5f62\u3092\u6e80\u984d\u3067\u3001\u304b\u3064\u3001\u5fc5\u8981\u304c\u3042\u308c\u3070\u30b9\u30e0\u30fc\u30ba\u306b\u88cf\u66f8\u8b72\u6e21\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u52b9\u679c\u304c\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u5272\u5f15\u624b\u5f62\u3068\u88cf\u66f8\u624b\u5f62\u306e\u9055\u3044\u3011<\/p>\n<p class=\"attention-p\">\u652f\u6255\u671f\u65e5\u524d\u306e\u7d04\u675f\u624b\u5f62\u3092\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u8b72\u6e21\u3057\u3066\u3001<strong>\u624b\u6570\u6599\u5229\u606f\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u53d7\u3051\u53d6\u308b\u306e\u304c<span style=\"color: #e25041;\">\u5272\u5f15\u624b\u5f62<\/span>\u3067\u3059\u3002<\/strong>\u652f\u6255\u671f\u65e5\u524d\u306b\u624b\u5f62\u3092\u6709\u52b9\u6d3b\u7528\u3067\u304d\u308b\u306e\u306f\u88cf\u66f8\u624b\u5f62\u3068\u540c\u69d8\u3067\u3059\u304c\u3001\u624b\u6570\u6599\u304c\u304b\u304b\u308b\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h2 id=\"m4pz4k7w2s90jx3qb12tr0j\">3.\u88cf\u66f8\u624b\u5f62\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u88cf\u66f8\u624b\u5f62\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4e0d\u6e21\u308a\u30ea\u30b9\u30af\u304c\u3042\u308b\u3053\u3068\u3068\u793e\u5185\u7ba1\u7406\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<h5 id=\"fbog0g680tovwy55d7g4n\">\u4e0d\u6e21\u308a\u304c\u8d77\u304d\u305f\u5834\u5408\u306b\u88cf\u66f8\u4eba\u306f\u9061\u53ca\u8cac\u4efb\u3092\u8ca0\u3046<\/h5>\n<p>\u4e00\u822c\u7684\u306a\u4e0d\u6e21\u308a\u3068\u306f\u3001<span style=\"font-size: 16px; color: #000000;\">\u624b\u5f62\u306e\u632f\u51fa\u4eba\u306e\u53e3\u5ea7\u304c\u6b8b\u9ad8\u4e0d\u8db3\u3067\u3001<\/span>\u50b5\u52d9\u8005\u304b\u3089\u50b5\u6a29\u8005\u3078\u984d\u9762\u91d1\u984d\u304c\u652f\u6255\u308f\u308c\u305a\u6c7a\u6e08\u3067\u304d\u306a\u3044\uff08\u73fe\u91d1\u5316\u3067\u304d\u306a\u3044\uff09\u72b6\u614b\u306b\u306a\u308b\u3053\u3068\u3067\u3059\u3002\u4e0a\u56f3\u3067\u3044\u3048\u3070A\u793e\u306e\u6b8b\u9ad8\u4e0d\u8db3\u306b\u3088\u3063\u3066\u3001B\u793e\u304c\u652f\u6255\u3044\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u72b6\u614b\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u88cf\u66f8\u4eba\u304c\u4e0d\u6e21\u308a\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u7532\u793e\u304cB\u793e\u3078\u306e\u652f\u6255\u3044\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7532\u793e\u3068\u3057\u3066\u306f\u652f\u6255\u3044\u3092\u6e08\u307e\u305b\u305f\u306f\u305a\u306e\u50b5\u52d9\u304c\u623b\u3063\u3066\u304f\u308b\u5f62\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u306a\u304a\u3001\u4e0d\u6e21\u308a\u3092\u51fa\u3059\u3068\u91d1\u878d\u6a5f\u95a2\u306f\u306f\u300c\u4e0d\u6e21\u5c4a\u300d\u3092\u624b\u5f62\u4ea4\u63db\u6240\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<strong>1\u56de\u76ee\u304b\u3089\u534a\u5e74\u4ee5\u5185\u306b2\u56de\u306e\u4e0d\u6e21\u308a\u304c\u51fa\u308b\u3068\u5f53\u5ea7\u9810\u91d1\u306b\u3088\u308b\u53d6\u5f15\u304c\u505c\u6b62\u3055\u308c\u3001<span style=\"color: #e25041;\">\u5b9f\u8cea\u7684\u306b\u5012\u7523<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u30100\u53f7\u4e0d\u6e21\u308a\uff0f2\u53f7\u4e0d\u6e21\u308a\u3068\u306f\u3011<\/p>\n<p class=\"attention-p\">\u4e0a\u8a18\u3067\u8ff0\u3079\u3066\u3044\u308b\u6b8b\u9ad8\u4e0d\u8db3\u306e\u4f8b\u306f\u3001\u3044\u308f\u3086\u308b<strong>1\u53f7\u4e0d\u6e21\u308a<\/strong>\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u4e0d\u6e21\u308a\u3068\u3044\u3046\u30681\u53f7\u4e0d\u6e21\u308a\u3092\u6307\u3057\u307e\u3059\u304c\u3001\u307b\u304b\u306b\u3082\u6b21\u306e\u3088\u3046\u306a\u4e0d\u6e21\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>0\u53f7\u4e0d\u6e21\u308a<\/strong><br \/>\n\u7f72\u540d\u3084\u62bc\u5370\u30fb\u5448\u793a\u671f\u9593\u306e\u672a\u8a18\u5165\u3084\u3001\u652f\u6255\u671f\u65e5\u306e\u672a\u5230\u6765\u7b49\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002\u5f62\u5f0f\u4e0a\u306e\u4e0d\u5099\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u9069\u5207\u306b\u8a02\u6b63\u3059\u308c\u3070\u6c7a\u6e08\u304c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<li><strong>2\u53f7\u4e0d\u6e21\u308a<\/strong><br \/>\n0\u53f7\u4e0d\u6e21\u308a\u30fb1\u53f7\u4e0d\u6e21\u308a\u4ee5\u5916\u306e\u4e0d\u6e21\u308a\u304c\u30012\u53f7\u4e0d\u6e21\u308a\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u76f8\u624b\u65b9\u306e\u5951\u7d04\u4e0d\u5c65\u884c<span style=\"font-size: medium; color: #2d344b;\">\uff08\u53d6\u5f15\u306e\u5546\u54c1\u304c\u672a\u7d0d\u3001\u4e0d\u826f\u54c1\u7b49\uff09\u3001\u8a50\u6b3a\u306b\u3088\u308b\u53d6\u5f15\u3067\u632f\u308a\u51fa\u3057\u305f\u624b\u5f62\u3001\u624b\u5f62\u306e<\/span>\u507d\u9020\u2026\u2026\u3068\u3044\u3063\u305f\u5951\u7d04\u4e0a\u306e\u4e0d\u5099\u30fb\u30c8\u30e9\u30d6\u30eb\u7b49\u306b\u3088\u308a\u6c7a\u6e08\u304c\u4e0d\u80fd\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h5 id=\"6i2loylgh0cqd0dmsdy0ac\">\u793e\u5185\u7ba1\u7406\u304c\u5fc5\u8981<\/h5>\n<p>\u88cf\u66f8\u3057\u305f\u624b\u5f62\u306f\u624b\u5143\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u8a34\u6c42\u8cac\u4efb\u3092\u8ca0\u3046\u4ee5\u4e0a\u3001\u88cf\u66f8\u8b72\u6e21\u3057\u305f\u4e8b\u5b9f\u306f\u628a\u63e1\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u88cf\u66f8\u5f8c\u3082\u6b8b\u308b\u8cac\u4efb\u3092<span style=\"font-size: 16px; color: #333333;\"><strong>\u624b\u5f62\u9061\u53ca\u50b5\u52d9\u3068\u3044\u3044\u3001\u6c7a\u7b97\u66f8\u306e\u6ce8\u610f\u70b9\u3092\u4e00\u89a7\u3067\u793a\u3059<\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u500b\u5225\u6ce8\u8a18\u8868<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong>\u306b\u5b58\u5728\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001<span style=\"font-size: 16px; color: #333333;\">\u88cf\u66f8\u3057\u305f\u624b\u5f62\u304c\u3055\u3089\u306b\u88cf\u66f8\u8b72\u6e21\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u60f3\u5b9a\u5916\u306e\u4f1a\u793e\u304c\u8b72\u53d7\u4eba\u306b\u306a\u308a\u3001\u6a29\u5229\u95a2\u4fc2\u304c\u8907\u96d1\u306b\u306a\u308b\u53ef\u80fd\u6027\u3092\u542b\u3093\u3067\u3044\u307e\u3059\u3002<\/span><\/span>\u307e\u305f\u3001\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u304c\u8907\u6570\u3042\u308b\u305f\u3081\u3001\u81ea\u793e\u3067\u3069\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u304b\u691c\u8a3c\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"nbl2ftqp9sququ7ie3jqv\">4.\u88cf\u66f8\u8b72\u6e21\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u88cf\u66f8\u8b72\u6e21\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306f\u5168\u90e8\u30673\u3064\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3068\u4ed5\u8a33\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>1.\u76f4\u63a5\u6e1b\u984d\u6cd5<\/th>\n<td style=\"width: 60.8507%;\">\u500b\u5225\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u4f7f\u7528\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<th>2.\u8a55\u4fa1\u52d8\u5b9a\u6cd5<\/th>\n<td style=\"width: 60.8507%;\">\u300c\u88cf\u66f8\u624b\u5f62\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<th>3.\u5bfe\u7167\u52d8\u5b9a\u6cd5<\/th>\n<td style=\"width: 60.8507%;\">\u5bfe\u306b\u306a\u308b\u300c\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9\u898b\u8fd4\u300d\u300c\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"48z5zs9vvgqnxkkyoc457\">4-1.\u76f4\u63a5\u6e1b\u984d\u6cd5<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f4\u63a5\u6e1b\u984d\u6cd5<\/span>\u306f\u3001\u88cf\u66f8\u8b72\u6e21\u306e\u969b\u306b\u53d7\u53d6\u624b\u5f62\u3092\u305d\u306e\u307e\u307e\u6e1b\u984d\u3055\u305b\u308b\u305f\u3081<span style=\"font-size: 16px; color: #333333;\">\u3001\u7279\u5225\u306a\u52d8\u5b9a\u79d1\u76ee\u306f\u4f7f\u7528\u3057\u307e\u305b\u3093<\/span>\u3002<\/strong>\u8cc7\u7523\u3067\u3042\u308b\u300c\u53d7\u53d6\u624b\u5f62\u300d\u3068\u8ca0\u50b5\u3067\u3042\u308b\u300c\u8cb7\u639b\u91d1\u300d\u3092\u76f4\u63a5\u76f8\u6bba\u3059\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8cb7\u639b\u91d1\u50b5\u52d9<span style=\"font-size: 16px; color: #333333;\">\uff08\u984d\u97625\u4e07\u5186\uff09<\/span>\u3092\u3001A\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u7d04\u675f\u624b\u5f62\uff08\u984d\u97625\u4e07\u5186\uff09\u3092\u88cf\u66f8\u8b72\u6e21\u3057\u3066\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"width: 50%;\">\u501f\u65b9<\/th>\n<th colspan=\"2\" style=\"width: 50%;\">\u8cb8\u65b9<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<td style=\"width: 25.0000%;\">\u53d7\u53d6\u624b\u5f62<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u76f4\u63a5\u6e1b\u984d\u6cd5\u306f\u3001\u88cf\u66f8\u8b72\u6e21\u3068\u53d7\u53d6\u624b\u5f62\u52d8\u5b9a\u3092\u540c\u6642\u306b\u51e6\u7406\u3067\u304d\u308b\u305f\u3081\u3001\u8a18\u5e33\u306e\u624b\u9593\u304c\u5c11\u306a\u304f\u3066\u6e08\u307f\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u305f\u3060\u3057\u3001\u671f\u672b\u6642\u70b9\u3067\u672a\u6c7a\u6e08\u306e\u88cf\u66f8\u624b\u5f62\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5e33\u7c3f\u4e0a\u306b\u8a72\u5f53\u60c5\u5831\u304c\u6b8b\u308a\u307e\u305b\u3093\u3002\u500b\u5225\u6ce8\u8a18\u8868\u3078\u306e\u8a18\u8f09\u3084\u3001\u624b\u5f62\u306e\u72b6\u614b\u3092\u500b\u5225\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><br \/>\n\u7d4c\u7406\u5168\u822c\u3092\u5c11\u6570\u4eba\u3067\u62c5\u3063\u3066\u3044\u3066\u60c5\u5831\u304c\u9069\u5207\u306b\u5171\u6709\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u88cf\u66f8\u8b72\u6e21\u306e\u4ef6\u6570\u304c\u5c11\u306a\u304f\u628a\u63e1\u6f0f\u308c\u306e\u30ea\u30b9\u30af\u304c\u5c11\u306a\u3044\u4f1a\u793e\u306b\u5411\u3044\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"gw0ojruq5ewbh3r4puh24g\">4-2.\u8a55\u4fa1\u52d8\u5b9a\u6cd5\uff08\u88cf\u66f8\u624b\u5f62\u52d8\u5b9a\uff09<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u88cf\u66f8\u624b\u5f62<\/span>\u3068\u3044\u3046\u52d8\u5b9a\u3092\u7528\u3044\u308b\u4ed5\u8a33\u65b9\u6cd5\u3067\u3001\u300c\u53d7\u53d6\u624b\u5f62\u300d\u3068\u300c\u88cf\u66f8\u8b72\u6e21\u3057\u305f\u624b\u5f62\u300d\u306e\u533a\u5225\u304c\u3064\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong>\u3053\u308c\u306f\u3001\u88cf\u66f8\u8b72\u6e21\u3057\u305f\u624b\u5f62\u304c\u6c7a\u6e08\u3055\u308c\u305f\u3053\u3068\u3082\u8a18\u5e33\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u76f4\u63a5\u6e1b\u984d\u6cd5\u3068\u6bd4\u8f03\u3059\u308b\u3068<\/span>\u4ed5\u8a33\u306e\u624b\u9593\u306f\u591a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u624b\u5f62\u7ba1\u7406\u306e\u7cbe\u5ea6\u306f\u5411\u4e0a\u3057\u307e\u3059\u30023\u3064\u306e\u306a\u304b\u3067\u306f\u3001\u624b\u9593\u3068\u7ba1\u7406\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u3088\u3044\u8a18\u5e33\u65b9\u6cd5\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3010\u53d7\u53d6\u624b\u5f62\u3092\u88cf\u66f8\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3011<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"width: 50%;\">\u501f\u65b9<\/th>\n<th colspan=\"2\" style=\"width: 50%;\">\u8cb8\u65b9<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<td style=\"width: 25.0000%;\">\u88cf\u66f8\u624b\u5f62<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u88cf\u66f8\u8b72\u6e21\u3057\u305f\u624b\u5f62\u304c\u6c7a\u6e08\u3055\u308c\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3011<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"width: 50%;\">\u501f\u65b9<\/th>\n<th colspan=\"2\" style=\"width: 50%;\">\u8cb8\u65b9<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u88cf\u66f8\u624b\u5f62<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<td style=\"width: 25.0000%;\">\u53d7\u53d6\u624b\u5f62<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"n97eegqi56siygu8aiv7t\">4-3.\u5bfe\u7167\u52d8\u5b9a\u6cd5<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9\u898b\u8fd4<\/span>\u3068<span style=\"color: #e25041;\">\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9<\/span>\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u307e\u3059\u3002\u73fe\u5728\u88cf\u66f8\u4e2d\u306e\u624b\u5f62\u3092\u8a18\u5e33\u3067\u304d\u308b\u305f\u3081\u3001\u88cf\u66f8\u8b72\u6e21\u5f8c\u306e\u652f\u6255\u3044\u7fa9\u52d9\uff08\u624b\u5f62\u9061\u53ca\u50b5\u52d9\uff09\u3092\u660e\u78ba\u306b\u3067\u304d\u307e\u3059\u3002<\/strong>\u8d77\u3053\u308a\u3046\u308b\u5076\u767a\u50b5\u52d9\u3082\u628a\u63e1\u3067\u304d\u308b\u8cb8\u501f\u52d8\u5b9a\u6cd5\u306f\u30013\u3064\u306e\u306a\u304b\u3067\u6700\u3082\u53b3\u683c\u306a\u8a18\u5e33\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u53b3\u683c\u306a\u5206\u3001\u624b\u9593\u3082\u6700\u3082\u5927\u304d\u3044\u3067\u3059\u3002\u88cf\u66f8\u624b\u5f62\u306e\u983b\u5ea6\u3084\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u624b\u9593\u304c\u304b\u304b\u3063\u3066\u3082\u5076\u767a\u50b5\u52d9\u306e\u30ea\u30b9\u30af\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u305f\u3044\u4f1a\u793e\u306b\u5411\u3044\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u3010\u53d7\u53d6\u624b\u5f62\u3092\u88cf\u66f8\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3011<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u300c\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9\u300d\u306f\u3001\u88cf\u66f8\u8b72\u6e21\u5f8c\u306b\u767a\u751f\u3059\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u652f\u6255\u3044\u7fa9\u52d9\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u300c\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9\u300d\u306e\u76f8\u624b\u65b9\u52d8\u5b9a\u79d1\u76ee\u304c<span style=\"font-size: 16px; color: #333333;\">\u300c\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9\u898b\u8fd4\u300d<\/span>\u3067\u3042\u308a\u3001\uff12\u3064\u306f\u4e00\u5bfe\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"width: 50%;\">\u501f\u65b9<\/th>\n<th colspan=\"2\" style=\"width: 50%;\">\u8cb8\u65b9<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<td style=\"width: 25.0000%;\">\u53d7\u53d6\u624b\u5f62<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9\u898b\u8fd4<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<td style=\"width: 25.0000%;\">\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3010\u88cf\u66f8\u8b72\u6e21\u3057\u305f\u624b\u5f62\u304c\u6c7a\u6e08\u3055\u308c\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3011<\/strong><\/p>\n<p>\u88cf\u66f8\u8b72\u6e21\u3057\u305f\u624b\u5f62\u304c\u6c7a\u6e08\u3055\u308c\u3001\u652f\u6255\u3044\u7fa9\u52d9\u306e\u53ef\u80fd\u6027\u304c\u6d88\u5931\u3057\u305f\u3089\u3001\uff12\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3082\u76f8\u6bba\u3055\u305b\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"width: 50%;\">\u501f\u65b9<\/th>\n<th colspan=\"2\" style=\"width: 50%;\">\u8cb8\u65b9<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<td style=\"width: 25.0000%;\">\u624b\u5f62\u88cf\u66f8\u7fa9\u52d9\u898b\u8fd4<\/td>\n<td style=\"width: 25.0000%;\">50,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"fvku07g5scnh9r351xb26\">5.\u30102026\u5e74\u5ea6\u672b\u3011\u624b\u5f62\u304c\u5ec3\u6b62\u3055\u308c\u3066\u300c\u3067\u3093\u3055\u3044\uff08\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\uff09\u300d\u3078<\/h2>\n<p>\u653f\u5e9c\u306f\u300c\u7d04\u675f\u624b\u5f62\u30fb\u5c0f\u5207\u624b\u306e\u5229\u7528\u5ec3\u6b62\u306e\u610f\u5411\u3092\u660e\u78ba\u5316\u3057\u3066\u304a\u308a\u3001<strong>2026\u5e74\u5ea6\u672b\u3067\u7d19\u306e\u624b\u5f62\u30fb\u5c0f\u5207\u624b\u306e\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u4ea4\u63db\u304c\u5ec3\u6b62<\/strong>\u3055\u308c\u307e\u3059\u3002\u4eca\u5f8c\u624b\u5f62\u306f<span style=\"color: #e25041;\"><strong>\u3067\u3093\u3055\u3044<\/strong><\/span><strong>\u3068\u547c\u3070\u308c\u308b\u96fb\u5b50\u7684\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9\u306b\u5207\u308a\u66ff\u308f\u308b<\/strong>\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"udhe4slmxzr2mbkjzvbtf6\">5-1.\u3067\u3093\u3055\u3044\uff08\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\uff09\u3068\u306f<\/h3>\n<p>\u300c\u3067\u3093\u3055\u3044\u300d\u3068\u306f\u5168\u9280\u96fb\u5b50\u50b5\u6a29\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff08\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\uff09\u304c\u53d6\u308a\u6271\u3046<strong>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/strong>\u3067\u3059\u3002\u96fb\u5b50\u5316\u306b\u3088\u3063\u3066\u3001\u624b\u5f62\u306e\u767a\u751f\u30fb\u8b72\u6e21\u30fb\u652f\u6255\u3068\u3044\u3063\u305f\u4e00\u9023\u306e\u6d41\u308c\u3092\u3059\u3079\u3066\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u884c\u3048\u307e\u3059\u3002<\/p>\n<p>\u5f93\u6765\u306e\u7d19\u306e\u624b\u5f62\u3068\u6bd4\u8f03\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u624b\u9593\u30fb\u30b3\u30b9\u30c8\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u73fe\u7269\u4fdd\u7ba1\u7ba1\u7406\uff08\u7d1b\u5931\u30fb\u76d7\u96e3\u30ea\u30b9\u30af\u542b\u3080\uff09<\/strong><\/li>\n<li><strong>\u90f5\u9001\u3084\u6301\u3061\u904b\u3073\u306e\u624b\u9593<\/strong><\/li>\n<li><strong>\u5370\u7d19\u4ee3<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: medium; color: #333333;\">\u307e\u305f\u3001\u8907\u6570\u624b\u5f62\u306e\u4e00\u62ec\u6c7a\u6e08\u3084\u652f\u6255\u671f\u65e5\u306e\u81ea\u52d5\u5165\u91d1\u3068\u3044\u3063\u305f\u4f5c\u696d\u306e\u52b9\u7387\u5316\u306b\u3082\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/div>\n<p>\u306a\u304a\u3001\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\u306f<span style=\"font-size: 16px; color: #333333;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u5168\u56fd\u9280\u884c\u5354\u4f1a\u304c\u8a2d\u7acb\u3057\u305f\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3067\u3001\u5b89\u5168\u306b\u7ba1\u7406\u30fb\u904b\u7528\u3055\u308c\u307e\u3059\u3002<\/span>\u8a73\u7d30\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u5168\u56fd\u9280\u884c\u5354\u4f1a\u306e<\/span>\u300c<a href=\"https:\/\/www.zenginkyo.or.jp\/tegata-kogitte-haishi\/\" target=\"_blank\" rel=\"noopener\">\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"swvulksd3ndbyek1yq9w2g\">5-2.\u624b\u5f62\u304c\u96fb\u5b50\u5316\u3055\u308c\u3066\u3082\u3001\u4ed5\u8a33\u65b9\u6cd5\u306f\u539f\u5247\u540c\u3058<\/h3>\n<p>\u624b\u5f62\u304c\u96fb\u5b50\u5316\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u624b\u9593\u30fb\u30b3\u30b9\u30c8\u304c\u8efd\u6e1b\u3059\u308b\u305f\u3081\u3001\u7d4c\u7406\u306e\u4f5c\u696d\u8ca0\u62c5\u306f\u6e1b\u308b\u3067\u3057\u3087\u3046\u3002<\/strong>\u305d\u3057\u3066\u3001\u5909\u5316\u3059\u308b\u306e\u306f\u904b\u7528\u9762\u3067\u3059\u3002\u624b\u5f62\u81ea\u4f53\u306e\u4ed5\u7d44\u304c\u5909\u308f\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u624b\u5f62\u306e\u53d7\u3051\u53d6\u308a\u3084\u88cf\u66f8\u8b72\u6e21\u306e\u969b\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u306f\u539f\u5247\u5909\u5316\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3057\u3001\u76f8\u624b\u65b9\u3082\u3067\u3093\u3055\u3044\u306b\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u3067\u3093\u3055\u3044\u306b\u3088\u308b\u3084\u308a\u53d6\u308a\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u3067\u3093\u3055\u3044\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u53d6\u5f15\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3068\u3067\u3093\u3055\u3044\u306e\u5229\u7528\u5951\u7d04\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u3067\u3093\u3055\u3044\u3078\u306e\u79fb\u884c\u306f\u304a\u65e9\u3081\u306b\u3011<\/p>\n<p class=\"attention-p\">2026\u5e74\u5ea6\u672b\u306e\u5ec3\u6b62\u3092\u898b\u636e\u3048\u3066\u3001<strong>\u3059<\/strong><strong>\u3067\u306b\u624b\u5f62\u306e\u53d6\u308a\u6271\u3044\u3092\u7e2e\u5c0f\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u3082\u3042\u308b<\/strong>\u3088\u3046\u3067\u3059\u3002\u3082\u3057\u300c\u81ea\u793e\u306e\u6e96\u5099\u304c\u6e08\u3093\u3067\u3044\u306a\u3044\u300d\u300c\uff08\u81ea\u793e\u306f\u5bfe\u5fdc\u6e08\u307f\u3060\u304c\uff09\u53d6\u5f15\u5148\u306e\u5bfe\u5fdc\u304c\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306f\u65e9\u6025\u306b\u3067\u3093\u3055\u3044\u306e\u5229\u7528\u3092\u691c\u8a0e\u30fb\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h2 id=\"lu7w9660pn83n2xu8w9mu\">6.\u307e\u3068\u3081<\/h2>\n<p><strong>\u88cf\u66f8\u624b\u5f62\uff08\u3046\u3089\u304c\u304d\u3066\u304c\u305f\uff09<\/strong>\u3068\u306f\u3001\u88cf\u66f8\u3057\u305f\u624b\u5f62\u306e\u3053\u3068\u3067\u3059\u3002\u3068\u306f\u3044\u3048\u30d3\u30b8\u30cd\u30b9\u4e0a\u306f\u3001\u624b\u5f62\u3092\u88cf\u66f8\u3059\u308b\u884c\u70ba\u3084\u3001\u88cf\u66f8\u8b72\u6e21\u305d\u306e\u3082\u306e\u3092\u6307\u3057\u3066\u4f7f\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u88cf\u66f8\u624b\u5f62\u306e\u6982\u8981\u3092\u5e83\u304f\u78ba\u8a8d\u3057\u3001\u3069\u306e\u6587\u8108\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u88cf\u66f8\u624b\u5f62\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u4ed5\u8a33\u65b9\u6cd5\u304c3\u7a2e\u985e\u3042\u308a\u307e\u3059\u30023\u3064\u306e\u3046\u3061\u3067\u30d0\u30e9\u30f3\u30b9\u304c\u3044\u3044\u306e\u306f\u300c<strong>\u88cf\u66f8\u624b\u5f62\u52d8\u5b9a<\/strong>\u300d\u3092\u7528\u3044\u308b\u65b9\u6cd5\u3067\u3059\u304c\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306a\u3089\u3059\u3079\u3066\u306e\u4ed5\u8a33\u65b9\u6cd5\u3092\u982d\u306b\u5165\u308c\u3066\u304a\u304d\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u88cf\u66f8\u624b\u5f62\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u88cf\u66f8\u624b\u5f62\uff08\u3046\u3089\u304c\u304d\u3066\u304c\u305f\uff09\u3068\u306f\u3001\u88cf\u66f8\u3057\u305f\u624b\u5f62\u306e\u3053\u3068\u3067\u3059\u3002\u624b\u5f62\u306e\u88cf\u66f8\u304d\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u53d7\u53d6\u624b\u5f62\u3092\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u88cf\u66f8\u8b72\u6e21\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308a\u3001\u96e3\u3057\u3055\u3092\u611f\u3058\u3066\u3044\u308b\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u3044\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002 \u88cf\u66f8\u624b\u5f62\u306e\u30e1 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-3071","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\/3071","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=3071"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3071\/revisions"}],"predecessor-version":[{"id":3072,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3071\/revisions\/3072"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3068"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}