{"id":3143,"date":"2026-07-13T10:00:27","date_gmt":"2026-07-13T01:00:27","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3143"},"modified":"2026-07-13T10:13:18","modified_gmt":"2026-07-13T01:13:18","slug":"pharmacy-withholding-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-withholding-tax","title":{"rendered":"\u85ac\u5c40\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\uff1f\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f\u3068\u6b63\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u3092\u89e3\u8aac"},"content":{"rendered":"

\u85ac\u5c40\u3092\u958b\u696d\u3057\u305f\u3070\u304b\u308a\u306e\u7d4c\u55b6\u8005\u3084\u3001\u85ac\u5c40\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u65b9\u306f\u3001\u300c\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u984d\u3088\u308a\u5165\u91d1\u984d\u304c\u5c11\u306a\u3044\u300d<\/strong>\u3068\u3044\u3046\u7d4c\u9a13\u3092\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d<\/strong>\u3067\u4fdd\u967a\u85ac\u5c40\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\uff08\u793e\u4fdd\uff09\u8a3a\u7642\u5831\u916c<\/strong>\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce<\/span><\/strong>\u304c\u884c\u308f\u308c\u307e\u3059\u3002\uff08\u203b1\uff09<\/span>\u3002\u305d\u306e\u305f\u3081\u3001\u8acb\u6c42\u984d\u3068\u5b9f\u969b\u306e\u5165\u91d1\u984d\u306b\u5dee\u984d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08\u203b2\uff09<\/span><\/span>\u3002<\/span><\/span><\/p>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\uff08\u203b\uff13\uff09<\/span>\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b\u7406\u7531\u304b\u3089\u3001\u9593\u9055\u3048\u3084\u3059\u3044\u4f1a\u8a08\u51e6\u7406\u3001\u6b63\u3057\u3044\u51e6\u7406\u65b9\u6cd5\u307e\u3067\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\n

\uff08\u203b1\uff09\u672c\u8a18\u4e8b\u3067\u89e3\u8aac\u3059\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u300d\u306f\u3001\u5f93\u696d\u54e1\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3067\u306f\u306a\u304f\u3001\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

\uff08\u203b2\uff09\u8acb\u6c42\u984d\u3068\u5165\u91d1\u984d\u306b\u5dee\u984d\u304c\u751f\u3058\u308b\u539f\u56e0\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u307b\u304b\u3001\u67fb\u5b9a\u6e1b\u70b9\u3001\u8fd4\u623b\u3001\u518d\u5be9\u67fb\u8abf\u6574\u306a\u3069\u304c\u3042\u308a\u307e\u3059\uff08<\/span>3-1<\/span><\/a>\uff09\u3002<\/span><\/p>\n

\uff08\u203b3\uff09\u672c\u8a18\u4e8b\u3067\u306f\u3001\u85ac\u5c40\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u300c\u8a3a\u7642\u5831\u916c\u300d\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u8abf\u5264\u5831\u916c\u300d\u3068\u540c\u7fa9\u3067\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u300c\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u300d\u306a\u3069\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u3001\u305d\u306e\u307e\u307e\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n

1.\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f<\/h2>\n

\u8abf\u5264\u5831\u916c\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u500b\u4eba\u30fb\u6cd5\u4eba\u306e\u9055\u3044\u3068\u3001\u8abf\u5264\u5831\u916c\u306e\u652f\u6255\u5143\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n
\u85ac\u5c40\u306e\u7d4c\u55b6\u5f62\u614b<\/th>\n\u8abf\u5264\u5831\u916c\u306e\u652f\u6255\u5143<\/th>\n\u6e90\u6cc9\u5fb4\u53ce\u306e\u6709\u7121<\/th>\n<\/tr>\n<\/thead>\n
\u500b\u4eba\u4e8b\u696d\u306e\u4fdd\u967a\u85ac\u5c40<\/span><\/td>\n\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1<\/span><\/td>\n\u25cb<\/span><\/span><\/td>\n<\/tr>\n
\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u56e3\u4f53\u9023\u5408\u4f1a<\/td>\n\u00d7<\/td>\n<\/tr>\n
\u6cd5\u4eba\u306e\u4fdd\u967a\u85ac\u5c40<\/td>\n\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1<\/td>\n\u00d7<\/td>\n<\/tr>\n
\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u56e3\u4f53\u9023\u5408\u4f1a<\/td>\n\u00d7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u500b\u4eba\u4e8b\u696d\u306e\u4fdd\u967a\u85ac\u5c40\u300d\u306b\u304a\u3051\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u4ed5\u7d44\u307f\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

1-1.\u85ac\u5c40\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\uff1f<\/h3>\n

<\/p>\n

\u6e90\u6cc9\u5fb4\u53ce<\/span><\/strong>\u3068\u306f\u3001\u5831\u916c\u306a\u3069\u3092\u652f\u6255\u3046\u5074\u304c\u3001\u3042\u3089\u304b\u3058\u3081\u6240\u5f97\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u56fd\u3078\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n

\u85ac\u5c40\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d<\/span>\u3067\u4fdd\u967a\u85ac\u5c40\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u5834\u5408<\/strong>\u3001\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\uff08\u652f\u6255\u57fa\u91d1\uff09\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c<\/span><\/strong>\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n

\n

\u201c\u8abf\u5264\u5831\u916c\u304c\u652f\u6255\u308f\u308c\u308b\u307e\u3067\u306e\u6d41\u308c\u201d<\/p>\n

\u85ac\u5c40\u3067\u306f\u3001\u60a3\u8005\u3078\u8abf\u5264\u3084\u670d\u85ac\u6307\u5c0e\u3092\u884c\u3063\u305f\u969b\u3001\u60a3\u8005\u304b\u3089\u81ea\u5df1\u8ca0\u62c5\u5206\uff08\u4e00\u822c\u7684\u306b\u306f1\uff5e3\u5272\uff09\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n

\u6b8b\u308a\u306e\u4fdd\u967a\u8ca0\u62c5\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u85ac\u5c40\u304c\u30ec\u30bb\u30d7\u30c8\u3092\u4f5c\u6210\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\uff08\u652f\u6255\u57fa\u91d1\uff09<\/strong>\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u56e3\u4f53\u9023\u5408\u4f1a\uff08\u56fd\u4fdd\u9023\uff09<\/strong>\u3078\u8acb\u6c42\u3057\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u5f8c\u3001\u652f\u6255\u57fa\u91d1\u3084\u56fd\u4fdd\u9023\u304b\u3089\u85ac\u5c40\u3078\u8abf\u5264\u5831\u916c\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002\u793e\u4fdd\u306e\u8abf\u5264\u5831\u916c\u306f\u652f\u6255\u57fa\u91d1\u304b\u3089\u3001\u56fd\u4fdd\u306e\u8abf\u5264\u5831\u916c\u306f\u56fd\u4fdd\u9023\u304b\u3089\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3068\u304d\u3001\u793e\u4fdd\u306e\u8abf\u5264\u5831\u916c\u306b\u95a2\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n

\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300cNo.2792\u2003\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f\u300d<\/a><\/p>\n

1-2.\u793e\u4fdd\u306e\u8abf\u5264\u5831\u916c\u306f\u6e90\u6cc9\u5fb4\u53ce\u5f8c\u306e\u91d1\u984d\u304c\u5165\u91d1\u3055\u308c\u308b<\/h3>\n

\u793e\u4fdd<\/span><\/strong>\u306e\u8abf\u5264\u5831\u916c\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u5f8c\u306e\u91d1\u984d\u304c\u5165\u91d1<\/span><\/strong>\u3055\u308c\u308b\u305f\u3081\u3001\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u984d\u3068\u5b9f\u969b\u306e\u5165\u91d1\u984d\u306f\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002\u6b21\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

\n

\u201c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u201d<\/p>\n

(\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u984d\u221220\u4e07\u5186)\u00d710.21%<\/span><\/strong><\/p>\n

\n\u4f8b\uff1a\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u984d 100\u4e07\u5186\u306e\u5834\u5408<\/p>\n

100\u4e07\u5186\uff0d20\u4e07\u5186 \u00d710.21%\uff1d\u7d048\u4e07\u5186<\/u><\/p>\n

\u5b9f\u969b\u306e\u5165\u91d1\u984d\u306f\u7d0492\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u203b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u3001\u652f\u6255\u57fa\u91d1\u304b\u3089\u306e\u6bce\u6708\u306e\u652f\u6255\u984d\u3054\u3068\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c\u7b2c\uff15\u3000\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u300d<\/a><\/p>\n<\/div>\n

\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u5206\u306f\u3001\u4f1a\u8a08\u4e0a\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d\u306a\u3069\u306e\u8cc7\u7523\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/p>\n

\u306a\u304a\u3001\u56fd\u4fdd<\/span><\/u><\/strong>\u306e\u8abf\u5264\u5831\u916c\u306f\u901a\u5e38\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305a\u306b\u5165\u91d1<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/u><\/p>\n

1-3.\u793e\u4fdd\u3067\u5dee\u3057\u5f15\u304b\u308c\u305f\u7a0e\u91d1\u306f\u5f8c\u304b\u3089\u7cbe\u7b97\u3055\u308c\u308b<\/h3>\n

\u793e\u4fdd\u306e\u8abf\u5264\u5831\u916c\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n

\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u6700\u7d42\u7684\u306a\u7a0e\u984d\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306f\u7d0d\u4ed8\u984d\u304c\u6e1b\u308a\u3001\u591a\u3044\u5834\u5408\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\n

\u201c\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u7cbe\u7b97\u3055\u308c\u308b\u30a4\u30e1\u30fc\u30b8\u201d<\/p>\n

\u6e90\u6cc9\u5fb4\u53ce\u984d\u300020\u4e07\u5186<\/p>\n

\u3000\u3000\u3000\u2193
\n\u78ba\u5b9a\u7533\u544a\u3067\u7cbe\u7b97
\n\u3000\u3000\u3000\u2193<\/p>\n

\u2460 \u7a0e\u984d50\u4e07\u5186 \u2192 30\u4e07\u5186\u7d0d\u4ed8<\/strong><\/p>\n

\u2461 \u7a0e\u984d10\u4e07\u5186 \u2192 10\u4e07\u5186\u9084\u4ed8<\/strong><\/p>\n<\/div>\n

\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u3001\u5f8c\u304b\u3089\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u524d\u6255\u3044\u5206\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n

2.\u85ac\u5c40\u3067\u9593\u9055\u3048\u3084\u3059\u3044\u6e90\u6cc9\u5fb4\u53ce\u306e\u4f1a\u8a08\u51e6\u7406<\/h2>\n

\u85ac\u5c40\u3067\u9593\u9055\u3048\u3084\u3059\u3044\u6e90\u6cc9\u5fb4\u53ce\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u3001\u6b63\u3057\u3044\u51e6\u7406\u65b9\u6cd5\u3092\u6574\u7406\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

2-1.\u5165\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u58f2\u4e0a\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046<\/h3>\n
\n

\u25a0\u6b63\u3057\u3044\u51e6\u7406<\/strong><\/p>\n

\u2192 \u58f2\u4e0a\u306f\u300c\u8acb\u6c42\u984d\u300d\u3067\u8a08\u4e0a\u3059\u308b<\/strong><\/p>\n<\/div>\n

\uff11\u7ae0<\/a>\u3067\u89e6\u308c\u305f\u901a\u308a\u3001\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u3067\u306f\u3001\u8acb\u6c42\u984d\u3068\u5b9f\u969b\u306e\u5165\u91d1\u984d\u304c\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5165\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n

\u6b21\u306e\u4f8b\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\n

\u30fb\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u984d\uff08\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u984d<\/span>\uff09\uff1a100\u4e07\u5186
\n\u30fb\u6e90\u6cc9\u5fb4\u53ce\u984d\uff1a\u7d048\u4e07\u5186
\n\u30fb\u5b9f\u969b\u306e\u5165\u91d1\u984d\uff1a\u7d0492\u4e07\u5186<\/p>\n<\/div>\n

\u3053\u306e\u5834\u5408\u3001\u5b9f\u969b\u306b\u5165\u91d1\u3055\u308c\u305f92\u4e07\u5186\u3092\u8a08\u4e0a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8acb\u6c42\u984d\u3067\u3042\u308b100\u4e07\u5186\u3092\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/strong>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7d048\u4e07\u5186\u306f\u3001\u5f8c\u65e5\u7cbe\u7b97\u3055\u308c\u308b\u7a0e\u91d1\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

\u25a0\u9593\u9055\u3063\u305f\u51e6\u7406\u65b9\u6cd5\u3068\u6b63\u3057\u3044\u51e6\u7406\u65b9\u6cd5<\/strong><\/p>\n\n\n\n\n\n\n
\u51e6\u7406\u65b9\u6cd5<\/th>\n\u5185\u5bb9<\/th>\n\u7d50\u679c<\/th>\n<\/tr>\n<\/thead>\n
\u9593\u9055\u3063\u305f\u51e6\u7406<\/td>\n\u58f2\u4e0a\u9ad8 92\u4e07\u5186
\n\uff08\u5b9f\u969b\u306e\u5165\u91d1\u984d\u3067\u8a08\u4e0a\uff09<\/td>\n		\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e8\u4e07\u5186\u5206\u3060\u3051\u58f2\u4e0a\u304c\u5c11\u306a\u304f\u8a08\u4e0a\u3055\u308c\u3066\u3057\u307e\u3046<\/td>\n<\/tr>\n
\u6b63\u3057\u3044\u51e6\u7406<\/td>\n\u58f2\u4e0a\u9ad8 100\u4e07\u5186
\n\u4e8b\u696d\u4e3b\u8cb8 8\u4e07\u5186
\n\u666e\u901a\u9810\u91d1 92\u4e07\u5186<\/td>\n		\u58f2\u4e0a\u306f\u8acb\u6c42\u984d\u3067\u8a08\u4e0a\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u524d\u6255\u3044\u3057\u305f\u7a0e\u91d1\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u3067\u306f\u3001\u300c\u3044\u304f\u3089\u5165\u91d1\u3055\u308c\u305f\u304b\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u3044\u304f\u3089\u8acb\u6c42\u3057\u305f\u304b\u300d\u3092\u57fa\u6e96\u306b\u58f2\u4e0a\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

2-2.\u8abf\u5264\u5831\u916c\u3092\u5165\u91d1\u6708\u306e\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046<\/h3>\n
\n

\u25a0\u6b63\u3057\u3044\u51e6\u7406<\/strong><\/p>\n

\u2192 \u8abf\u5264\u5831\u916c\u306f\u300c\u8abf\u5264\u3092\u884c\u3063\u305f\u6708\u306e\u58f2\u4e0a\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/strong><\/p>\n<\/div>\n

\u8abf\u5264\u5831\u916c\u3092\u5165\u91d1\u6708\u306e\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n

4\u6708\u306b\u884c\u3063\u305f\u8abf\u5264\u306e\u8abf\u5264\u5831\u916c\u306f\u30015\u6708\u306b\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u3092\u884c\u3044\u3001\u5165\u91d1\u306f6\u6708\u4ee5\u964d\u306b\u306a\u308a\u307e\u3059\u30026\u6708\u306e\u5165\u91d1\u984d\u3092\u305d\u306e\u307e\u307e6\u6708\u306e\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3001\u672c\u67654\u6708\u306b\u8a08\u4e0a\u3059\u3079\u304d\u58f2\u4e0a\u304c\u5f8c\u308d\u306b\u305a\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n

\u25a0\u8abf\u5264\u5831\u916c\u306e\u6d41\u308c<\/p>\n

\n

4\u6708\u3000\u8abf\u5264\u30fb\u58f2\u4e0a\u8a08\u4e0a
\n\u2193
\n5\u6708\u3000\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42
\n\u2193
\n6\u6708\u3000\u5165\u91d1<\/p>\n<\/div>\n\n\n\n\n\n\n
\u51e6\u7406\u65b9\u6cd5<\/th>\n\u5185\u5bb9<\/th>\n\u7d50\u679c<\/th>\n<\/tr>\n<\/thead>\n
\u9593\u9055\u3063\u305f\u51e6\u7406<\/td>\n4\u6708\u306e\u8abf\u5264\u5206\u3092\u3001\u5165\u91d1\u3055\u308c\u305f6\u6708\u306e\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/td>\n\u58f2\u4e0a\u8a08\u4e0a\u6642\u671f\u304c\u305a\u308c\u3001\u6708\u6b21\u696d\u7e3e\u3092\u6b63\u3057\u304f\u628a\u63e1\u3057\u306b\u304f\u304f\u306a\u308b<\/td>\n<\/tr>\n
\u6b63\u3057\u3044\u51e6\u7406<\/td>\n4\u6708\u306e\u8abf\u5264\u5206\u3092\u30014\u6708\u306e\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/td>\n\u5b9f\u969b\u306e\u55b6\u696d\u5b9f\u7e3e\u306b\u57fa\u3065\u3044\u3066\u58f2\u4e0a\u3092\u628a\u63e1\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u3067\u306f\u3001\u300c\u3044\u3064\u5165\u91d1\u3055\u308c\u305f\u304b\uff08\u73fe\u91d1\u4e3b\u7fa9\uff09\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u3044\u3064\u8abf\u5264\u3092\u884c\u3063\u305f\u304b\uff08\u767a\u751f\u4e3b\u7fa9\uff09\u300d\u3092\u57fa\u6e96\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

2-3.\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3057\u307e\u3046<\/h3>\n
\n

\u25a0\u6b63\u3057\u3044\u51e6\u7406<\/strong><\/p>\n

\u2192 \u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u300c\u4f1a\u8a08\u4e0a\u3067\u306f\u7d4c\u8cbb\u306b\u3057\u306a\u3044\u300d<\/strong><\/p>\n<\/div>\n

\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u7d4c\u8cbb\uff08\u79df\u7a0e\u516c\u8ab2\uff09\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n

\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u7d4c\u8cbb\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u57fa\u91d1\u304c\u85ac\u5c40\u306b\u4ee3\u308f\u3063\u3066\u3042\u3089\u304b\u3058\u3081\u7d0d\u4ed8\u3057\u305f\u6240\u5f97\u7a0e\u3067\u3042\u308a\u3001\u300c\u524d\u6255\u3044\u3057\u305f\u7a0e\u91d1\u300d\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n
\u51e6\u7406\u65b9\u6cd5<\/th>\n\u5185\u5bb9<\/th>\n\u7d50\u679c<\/th>\n<\/tr>\n<\/thead>\n
\u9593\u9055\u3063\u305f\u51e6\u7406<\/td>\n\u79df\u7a0e\u516c\u8ab2 8\u4e07\u5186<\/td>\n\u7d4c\u8cbb\u304c\u5897\u3048\u3001\u5229\u76ca\u304c\u5b9f\u969b\u3088\u308a\u5c11\u306a\u304f\u8a08\u4e0a\u3055\u308c\u308b<\/td>\n<\/tr>\n
\u6b63\u3057\u3044\u51e6\u7406<\/td>\n\u4e8b\u696d\u4e3b\u8cb8\u00a08\u4e07\u5186<\/td>\n\u5225\u9014\u96c6\u8a08\u3057\u3066\u304a\u304d\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u7cbe\u7b97\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-1<\/a>\u306e\u4f8b\uff08\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u984d\uff1a100\u4e07\u5186\uff09\u3067\u306f\u3001\u5dee\u3057\u5f15\u304b\u308c\u305f\u7d048\u4e07\u5186\u3092\u79df\u7a0e\u516c\u8ab2\u3084\u96d1\u8cbb\u3067\u306f\u306a\u304f\u3001\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d\u306a\u3069\u306e\u8cc7\u7523\u79d1\u76ee\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

\u25a0\u6b63\u3057\u3044\u4ed5\u8a33\u4f8b<\/strong><\/p>\n

\u3010\u8abf\u5264\u6708\u3011<\/p>\n\n\n\n\n
\u501f\u65b9<\/span><\/td>\n\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n
\u672a\u53ce\u91d1<\/td>\n100\u4e07\u5186<\/td>\n\u58f2\u4e0a\u9ad8<\/td>\n100\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u3010\u5165\u91d1\u6642\u3011<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/span><\/td>\n\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n
\u666e\u901a\u9810\u91d1<\/td>\n92\u4e07\u5186<\/td>\n\u672a\u53ce\u91d1\u3000<\/td>\n100\u4e07\u5186<\/td>\n<\/tr>\n
\u4e8b\u696d\u4e3b\u8cb8<\/strong><\/td>\n8\u4e07\u5186
\n<\/s><\/td>\n		\u00a0<\/s><\/td>\n\u00a0<\/s><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u85ac\u5c40\u306e\u6e90\u6cc9\u5fb4\u53ce\u3067\u306f\u3001\u300c\u7a0e\u91d1\u3068\u3057\u3066\u5dee\u3057\u5f15\u304b\u308c\u305f\uff1d\u7d4c\u8cbb\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u5f8c\u304b\u3089\u7cbe\u7b97\u3059\u308b\u524d\u6255\u3044\u7a0e\u91d1\u300d\u3068\u3057\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n

2-4.\u793e\u4fdd\u3068\u56fd\u4fdd\u3092\u307e\u3068\u3081\u3066\u7ba1\u7406\u3057\u3066\u3057\u307e\u3046<\/h3>\n
\n

\u25a0\u6b63\u3057\u3044\u51e6\u7406<\/strong><\/p>\n

\u2192 \u793e\u4fdd\u3068\u56fd\u4fdd\u306f\u5206\u3051\u3066\u7ba1\u7406\u3059\u308b<\/strong><\/p>\n<\/div>\n

\u793e\u4fdd\u3068\u56fd\u4fdd\u3092\u307e\u3068\u3081\u3066\u7ba1\u7406\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n

\u793e\u4fdd\u3068\u56fd\u4fdd\u3067\u306f\u5165\u91d1\u6642\u306e\u4ed5\u7d44\u307f\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u307e\u3068\u3081\u3066\u7ba1\u7406\u3057\u3066\u3044\u308b\u3068\u3001\u8acb\u6c42\u984d\u3068\u5165\u91d1\u984d\u306e\u5dee\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u78ba\u8a8d\u3057\u306b\u304f\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n
\u7ba1\u7406\u65b9\u6cd5<\/th>\n\u5185\u5bb9<\/th>\n\u7d50\u679c<\/th>\n<\/tr>\n<\/thead>\n
\u9593\u9055\u3063\u305f\u7ba1\u7406\u65b9\u6cd5<\/td>\n\u793e\u4fdd\u3068\u56fd\u4fdd\u306e\u8acb\u6c42\u984d\u30fb\u5165\u91d1\u984d\u3092\u307e\u3068\u3081\u3066\u7ba1\u7406\u3059\u308b<\/td>\n\u5dee\u984d\u306e\u539f\u56e0\u3084\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u628a\u63e1\u3057\u306b\u304f\u3044<\/td>\n<\/tr>\n
\u6b63\u3057\u3044\u7ba1\u7406\u65b9\u6cd5<\/td>\n\u793e\u4fdd\u30fb\u56fd\u4fdd\u30fb\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u533a\u5206\u3057\u3066\u7ba1\u7406\u3059\u308b<\/td>\n\u5165\u91d1\u78ba\u8a8d\u3084\u672a\u53ce\u91d1\u7ba1\u7406\u3092\u884c\u3044\u3084\u3059\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u305f\u3068\u3048\u3070\u3001\u5165\u91d1\u78ba\u8a8d\u6642\u306b\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u3001\u8acb\u6c42\u984d\u3068\u5165\u91d1\u984d\u306e\u95a2\u4fc2\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n
\u9805\u76ee<\/span><\/th>\n\u793e\u4fdd<\/th>\n\u56fd\u4fdd<\/th>\n<\/tr>\n<\/thead>\n
\u8acb\u6c42\u984d<\/td>\n500\u4e07\u5186<\/td>\n300\u4e07\u5186<\/td>\n<\/tr>\n
\u6e90\u6cc9\u5fb4\u53ce\u984d<\/td>\n30\u4e07\u5186<\/td>\n\uff0d<\/td>\n<\/tr>\n
\u5165\u91d1\u984d<\/td>\n470\u4e07\u5186<\/td>\n300\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u3053\u306e\u3088\u3046\u306b\u533a\u5206\u3057\u3066\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u300c\u306a\u305c\u5165\u91d1\u984d\u304c\u8acb\u6c42\u984d\u3068\u7570\u306a\u308b\u306e\u304b\u300d\u3092\u78ba\u8a8d\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

3.\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u4f1a\u8a08\u306f\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u304c\u91cd\u8981<\/h2>\n

\u3053\u3053\u307e\u3067\u3001\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u306b\u304a\u3051\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u4ed5\u7d44\u307f\u3084\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u6e90\u6cc9\u5fb4\u53ce\u306f\u85ac\u5c40\u7279\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u4e00\u3064\u3067\u3059\u304c\u3001\u85ac\u5c40\u7279\u6709\u306e\u8ad6\u70b9\u306f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u85ac\u5c40\u696d\u754c\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u95a2\u9023\u8a18\u4e8b\uff1a\u696d\u754c\u3078\u306e\u7406\u89e3\u304c\u30dd\u30a4\u30f3\u30c8\uff01\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e\u300c10\u306e\u7279\u5fb4\u300d<\/a><\/p>\n

3-1.\u8abf\u5264\u5831\u916c\u4f1a\u8a08\u306b\u306f\u85ac\u5c40\u7279\u6709\u306e\u8ad6\u70b9\u304c\u591a\u3044<\/h3>\n

\u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u4f1a\u8a08\u3067\u306f\u3001\u4e00\u822c\u7684\u306a\u58f2\u4e0a\u7ba1\u7406\u3068\u306f\u7570\u306a\u308b\u51e6\u7406\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u25a0\u85ac\u5c40\u7279\u6709\u306e\u4e3b\u306a\u8ad6\u70b9<\/strong><\/p>\n

\n

\u30fb\u8abf\u5264\u5831\u916c\u306e\u8acb\u6c42\u3068\u5165\u91d1\u306e\u30bf\u30a4\u30e0\u30e9\u30b0
\n\u30fb\u793e\u4fdd\u3068\u56fd\u4fdd\u3067\u7570\u306a\u308b\u5165\u91d1\u306e\u4ed5\u7d44\u307f
\n\u30fb\u793e\u4fdd\u8a3a\u7642\u5831\u916c\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce
\n\u30fb\u8fd4\u623b\u3084\u67fb\u5b9a\u306b\u3088\u308b\u8acb\u6c42\u984d\u306e\u5909\u52d5<\/p>\n<\/div>\n

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3-2.\u6708\u305a\u308c\u3084\u6e90\u6cc9\u5fb4\u53ce\u306e\u51e6\u7406\u306f\u8a66\u7b97\u8868\u306e\u7cbe\u5ea6\u306b\u5f71\u97ff\u3059\u308b<\/h3>\n

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\n\u305f\u3068\u3048\u3070\u3001\u671f\u672b\u306b\u767a\u751f\u3057\u305f\u58f2\u4e0a\u3092\u7fcc\u671f\u306b\u8a08\u4e0a\u3059\u308b\u3068\u3001\u5f53\u671f\u306e\u5229\u76ca\u304c\u672c\u6765\u3088\u308a\u5c11\u306a\u304f\u306a\u308a\u3001\u7a0e\u984d\u3082\u4f4e\u304f\u7b97\u51fa\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

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3-3.\u85ac\u5c40\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h3>\n

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\n
    \n
  • \u8abf\u5264\u5831\u916c\u3092\u3044\u3064\u306e\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u304b<\/li>\n
  • \u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u308b\u304b<\/li>\n
  • \u672a\u53ce\u91d1\u3092\u9069\u5207\u306b\u7ba1\u7406\u3067\u304d\u3066\u3044\u308b\u304b<\/li>\n
  • \u8a66\u7b97\u8868\u306e\u6570\u5024\u304c\u5b9f\u969b\u306e\u7d4c\u55b6\u72b6\u6cc1\u3068\u5408\u3063\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n

    \u307e\u305f\u3001\u4f1a\u8a08\u51e6\u7406\u304c\u9069\u5207\u306b\u306a\u308b\u3053\u3068\u3067\u3001\u5229\u76ca\u3084\u8cc7\u91d1\u7e70\u308a\u306e\u72b6\u6cc1\u3082\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

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    4.\u307e\u3068\u3081<\/h2>\n

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    \u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u85ac\u5c40\u7a0e\u52d9\u5c02\u9580\u306e\u30d7\u30e9\u30f3\u3092\u7528\u610f\u3057\u3066\u304a\u308a\u307e\u3059\u3002
    \n\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u85ac\u5c40\u3092\u958b\u696d\u3057\u305f\u3070\u304b\u308a\u306e\u7d4c\u55b6\u8005\u3084\u3001\u85ac\u5c40\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u65b9\u306f\u3001\u300c\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u984d\u3088\u308a\u5165\u91d1\u984d\u304c\u5c11\u306a\u3044\u300d\u3068\u3044\u3046\u7d4c\u9a13\u3092\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002 \u85ac\u5c40\u306e\u8abf\u5264\u5831\u916c\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u3067\u4fdd\u967a\u85ac\u5c40\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\uff08\u793e\u4fdd\uff09\u8a3a\u7642\u5831\u916c\u306b\u5bfe\u3057 […]<\/p>\n","protected":false},"author":12,"featured_media":3141,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-3143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-pharmacy"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3143","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=3143"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3143\/revisions"}],"predecessor-version":[{"id":3146,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3143\/revisions\/3146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3141"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}