{"id":3150,"date":"2026-07-14T10:00:07","date_gmt":"2026-07-14T01:00:07","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3150"},"modified":"2026-07-13T10:32:58","modified_gmt":"2026-07-13T01:32:58","slug":"pharmacy-cash-flow","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-cash-flow","title":{"rendered":"\u85ac\u5c40\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\uff1f\u73fe\u91d1\u304c\u6b8b\u308a\u306b\u304f\u3044\u7406\u7531\u3068\u6539\u5584\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u85ac\u5c40\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\uff1f\u300d<\/strong><strong><br \/>\n<\/strong><\/p>\n<p>\u85ac\u5c40\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u65b9\u3084\u3001\u7d4c\u55b6\u7ba1\u7406\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u65b9\u306e\u4e2d\u306b\u306f\u3001<strong>\u300c\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u306e\u306b\u3001\u306a\u305c\u73fe\u91d1\u304c\u6b8b\u3089\u306a\u3044\u306e\u3060\u308d\u3046\uff1f\u300d<\/strong>\u3068\u7591\u554f\u306b\u611f\u3058\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u85ac\u5c40\u306f<strong>\u8abf\u5264\u5831\u916c\u306e\u5165\u91d1\u307e\u3067\u30bf\u30a4\u30e0\u30e9\u30b0<\/strong>\u304c\u3042\u308b\u307b\u304b\u3001<strong>\u533b\u85ac\u54c1\u5728\u5eab\u3084\u501f\u5165\u91d1\u8fd4\u6e08\u306a\u3069\u306e\u5f71\u97ff<\/strong>\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u73fe\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b89\u5b9a\u3057\u305f\u85ac\u5c40\u7d4c\u55b6\u3092\u7d9a\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5229\u76ca\u3060\u3051\u3067\u306a\u304f\u3001\u73fe\u91d1\u304c\u3044\u3064\u5165\u308a\u3001\u3044\u3064\u51fa\u3066\u3044\u304f\u306e\u304b\u3068\u3044\u3046\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u300d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3084\u85ac\u5c40\u7d4c\u55b6\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u7279\u5fb4\u3001\u6539\u5584\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>1.\u85ac\u5c40\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\uff1f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/span><\/strong>\u3068\u306f\u3001\u4e8b\u696d\u306b\u304a\u3051\u308b<strong>\u300c\u73fe\u91d1\u306e\u6d41\u308c\u300d<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u969b\u306f\u58f2\u4e0a\u3084\u5229\u76ca\u306b\u6ce8\u76ee\u3057\u304c\u3061\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u306f\u73fe\u91d1\u306e\u7ba1\u7406\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u85ac\u5c40\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong>\u306e\u30a4\u30e1\u30fc\u30b8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u25a0\u85ac\u5c40\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/32H0uVw64mvFXRarWCsZxYMq8-1783313560.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u70b9\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb\u73fe\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3067\u304d\u308b<br \/>\n\u30fb\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u3084\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3064<\/p>\n<\/div>\n<h3 id=\"c3s3t2\">1-1.\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u73fe\u91d1\u304c\u6b8b\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/h3>\n<p>\u85ac\u5c40\u7d4c\u55b6\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u624b\u5143\u306b\u5341\u5206\u306a\u73fe\u91d1\u304c\u6b8b\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u85ac\u5c40\u3067\u306f\u3001\u8abf\u5264\u5831\u916c\u306e\u5165\u91d1\u3084\u60a3\u8005\u8ca0\u62c5\u91d1\u306a\u3069\u306b\u3088\u3063\u3066\u73fe\u91d1\u304c\u5165\u308a\u3001\u533b\u85ac\u54c1\u306e\u4ed5\u5165\u4ee3\u91d1\u3084\u4eba\u4ef6\u8cbb\u3001\u5bb6\u8cc3\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306a\u3069\u306b\u3088\u3063\u3066\u73fe\u91d1\u304c\u51fa\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u5229\u76ca\u306f\u4f1a\u8a08\u4e0a\u306e\u6570\u5b57<\/strong>\u3067\u3042\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f<strong>\u5b9f\u969b\u306e\u73fe\u91d1\u306e\u52d5\u304d<\/strong>\u3092\u8868\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u3001\u73fe\u91d1\u306e\u6d41\u5165\u3068\u6d41\u51fa\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u306f\u3001\u624b\u5143\u306e\u73fe\u91d1\u304c\u4e0d\u8db3\u3057\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u7ae0\u3067\u306f\u3001<strong>\u85ac\u5c40\u3067\u73fe\u91d1\u304c\u6b8b\u308a\u306b\u304f\u3044\u7406\u7531<\/strong>\u306b\u3064\u3044\u3066\u3001\u85ac\u5c40\u7279\u6709\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u7279\u5fb4\u3092\u8e0f\u307e\u3048\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>2.\u85ac\u5c40\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u7279\u5fb4<\/h2>\n<p>\u85ac\u5c40\u306b\u306f\u3001<strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u7279\u6709\u306e\u7279\u5fb4<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u7279\u5fb4\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u73fe\u91d1\u304c\u6b8b\u308a\u306b\u304f\u3044\u7406\u7531<\/strong>\u3084<strong>\u8cc7\u91d1\u7e70\u308a\u3067\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/strong>\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>2-1.\u53ce\u76ca\u3092\u5897\u3084\u3057\u306b\u304f\u3044\u4e8b\u696d\u69cb\u9020\u304c\u3042\u308b<\/h3>\n<p>\u85ac\u5c40\u306f\u3001<strong><span style=\"color: #e25041;\">\u58f2\u4e0a\u3084\u5229\u76ca\u3092\u81ea\u7531\u306b\u5897\u3084\u3057\u306b\u304f\u3044\u4e8b\u696d\u69cb\u9020<\/span><\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u624b\u5143\u8cc7\u91d1\u3082\u5897\u3048\u306b\u304f\u3044\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u8abf\u5264\u306e\u53ce\u5165\u3068\u306a\u308b\u8abf\u5264\u5831\u916c\u306f\u56fd\u304c\u5b9a\u3081\u3066\u304a\u308a\u3001\u85ac\u5c40\u304c\u81ea\u7531\u306b\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u539f\u5247\u3068\u3057\u30662\u5e74\u306b1\u56de\u5b9f\u65bd\u3055\u308c\u308b\u8a3a\u7642\u5831\u916c\u6539\u5b9a\u3084\u85ac\u4fa1\u6539\u5b9a\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u53ce\u76ca\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4fdd\u967a\u8abf\u5264\u306b\u3088\u308b\u58f2\u4e0a\u306f\u6d88\u8cbb\u7a0e\u304c\u975e\u8ab2\u7a0e\u3067\u3042\u308b\u4e00\u65b9\u3001\u533b\u85ac\u54c1\u3084\u8a2d\u5099\u3001\u5099\u54c1\u306a\u3069\u306e\u4ed5\u5165\u308c\u3084\u8cfc\u5165\u6642\u306b\u306f\u6d88\u8cbb\u7a0e\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4ed5\u5165\u308c\u306a\u3069\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u5341\u5206\u306b\u56de\u53ce\u3067\u304d\u305a\u3001<strong>\u6d88\u8cbb\u7a0e\u306e\u9006\u3056\u3084<\/strong>\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-otc-consumption-tax\" target=\"_blank\" rel=\"noopener\">\u300c\u8abf\u5264\u85ac\u5c40\u306eOTC\u533b\u85ac\u54c1\u306e\u6d88\u8cbb\u7a0e\u306f10\uff05\uff5c\u7d0d\u7a0e\u984d\u304c\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u3092\u56f3\u89e3\u3067\u89e3\u8aac\u300d<\/a><\/p>\n<h3 id=\"116v1ae\">2-2.\u8abf\u5264\u5831\u916c\u306e\u5165\u91d1\u307e\u3067\u30bf\u30a4\u30e0\u30e9\u30b0\u304c\u3042\u308b<\/h3>\n<p>\u85ac\u5c40\u3067\u306f\u3001\u60a3\u8005\u3078\u8abf\u5264\u3084\u670d\u85ac\u6307\u5c0e\u3092\u884c\u3063\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u58f2\u4e0a\u304c<strong><span style=\"color: #e25041;\">\u3059\u3050\u306b\u73fe\u91d1\u3068\u3057\u3066\u5165\u91d1\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u4fdd\u967a\u8abf\u5264\u3067\u306f\u3001\u60a3\u8005\u3078\u85ac\u3092\u4ea4\u4ed8\u3057\u305f\u5f8c\u306b\u30ec\u30bb\u30d7\u30c8\u3092\u4f5c\u6210\u3057\u3066\u5be9\u67fb\u652f\u6255\u6a5f\u95a2\u3078\u8acb\u6c42\u3057\u3001\u305d\u306e\u5f8c\u3001\u8abf\u5264\u5831\u916c\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u58f2\u4e0a\u304c\u767a\u751f\u3057\u3066\u304b\u3089\u5b9f\u969b\u306b\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u306b\u306f\u3001\u4e00\u822c\u7684\u306b<strong>\u7d041\u301c2\u304b\u6708\u306e\u30bf\u30a4\u30e0\u30e9\u30b0<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/XD9d7YLpysHoMjv2SNTEgZVlP-1783319192.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u60a3\u8005\u6570\u3084\u51e6\u65b9\u7b8b\u679a\u6570\u304c\u5897\u3048\u3066\u58f2\u4e0a\u304c\u4f38\u3073\u3066\u3082\u3001\u305d\u306e\u6642\u70b9\u3067\u624b\u5143\u306e\u73fe\u91d1\u304c\u5897\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u85ac\u5c40\u306f\u4ed6\u696d\u7a2e\u3068\u6bd4\u3079\u3066\u58f2\u639b\u91d1\u306e\u5272\u5408\u304c\u9ad8\u304f\u3001<strong>\u5165\u91d1\u6642\u671f\u304c\u8cc7\u91d1\u7e70\u308a\u306b\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u696d\u7a2e<\/strong>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>2-3.\u8abf\u5264\u5831\u916c\u306e\u5165\u91d1\u524d\u306b\u652f\u6255\u3044\u304c\u767a\u751f\u3059\u308b<\/h3>\n<p>\u85ac\u5c40\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u8abf\u5264\u5831\u916c\u304c\u5165\u91d1\u3055\u308c\u308b\u524d\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u533b\u85ac\u54c1\u306e\u4ed5\u5165\u4ee3\u91d1\u3084\u4eba\u4ef6\u8cbb\u3001\u5bb6\u8cc3\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u306a\u3069\u306f\u3001\u6bce\u6708\u6c7a\u307e\u3063\u305f\u6642\u671f\u306b\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u958b\u696d\u6642\u306b\u8a2d\u5099\u6295\u8cc7\u306e\u305f\u3081\u878d\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u3082\u7d99\u7d9a\u3057\u3066\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u306b\u3001<strong>\u501f\u5165\u91d1\u306e\u5143\u672c\u8fd4\u6e08\u306f\u5229\u76ca\u306e\u8a08\u7b97\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u304c\u3001\u5b9f\u969b\u306b\u306f\u73fe\u91d1\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/strong>\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306f\u9ed2\u5b57\u3067\u3042\u3063\u3066\u3082\u3001\u624b\u5143\u306e\u73fe\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"p3rodf\">2-4.\u533b\u85ac\u54c1\u5728\u5eab\u304c\u73fe\u91d1\u3092\u5727\u8feb\u3057\u3084\u3059\u3044<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u533b\u85ac\u54c1\u5728\u5eab\u3092\u591a\u304f\u4fdd\u6709\u3059\u308b\u3068\u3001\u624b\u5143\u306e\u73fe\u91d1\u304c\u4e0d\u8db3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u85ac\u5c40\u3067\u306f\u3001\u4ed5\u5165\u308c\u305f\u533b\u85ac\u54c1\u306f\u5728\u5eab\u3068\u3057\u3066\u4fdd\u6709\u3055\u308c\u308b\u305f\u3081\u3001\u73fe\u91d1\u304c\u5728\u5eab\u3068\u3044\u3046\u8cc7\u7523\u3078\u5909\u308f\u308a\u307e\u3059\u3002\u5728\u5eab\u306f\u5b89\u5b9a\u3057\u305f\u533b\u85ac\u54c1\u306e\u4f9b\u7d66\u306b\u6b20\u304b\u305b\u307e\u305b\u3093\u304c\u3001\u591a\u304f\u4fdd\u6709\u3059\u308b\u307b\u3069\u3001\u73fe\u91d1\u3068\u3057\u3066\u81ea\u7531\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u306f\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4ed5\u5165\u308c\u305f\u533b\u85ac\u54c1\u306f\u3059\u3050\u306b\u73fe\u91d1\u3078\u623b\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u60a3\u8005\u3078\u8abf\u5264\u3055\u308c\u3066\u8abf\u5264\u5831\u916c\u304c\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u5728\u5eab\u3068\u3057\u3066\u4fdd\u6709\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>\u7279\u306b\u3001\u9ad8\u984d\u533b\u85ac\u54c1\u3084\u4f7f\u7528\u983b\u5ea6\u306e\u4f4e\u3044\u533b\u85ac\u54c1\u3092\u591a\u304f\u4fdd\u6709\u3059\u308b\u3068\u3001\u5728\u5eab\u306b\u591a\u304f\u306e\u8cc7\u91d1\u304c\u56fa\u5b9a\u3055\u308c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u4e0e\u3048\u308b\u5f71\u97ff\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"display: none;\">\u95a2\u9023\u8a18\u4e8b\uff1a\u300c\u8abf\u5264\u85ac\u5c40\u306e\u5728\u5eab\u7ba1\u7406\u306f\u306a\u305c\u91cd\u8981\uff1f\u62bc\u3055\u3048\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3084\u7ba1\u7406\u306e\u30b3\u30c4\u3092\u89e3\u8aac\u300d<\/p>\n<h2>3.\u85ac\u5c40\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u65b9\u6cd5\u3000<\/h2>\n<p>\u85ac\u5c40\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u73fe\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u539f\u56e0\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u7d99\u7d9a\u7684\u306b\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u85ac\u5c40\u304c\u5b9f\u8df5\u3057\u305f\u3044<strong><span style=\"color: #e25041;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u6539\u5584\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>3-1.\u73fe\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b<\/h3>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a<strong><span style=\"color: #e25041;\">\u73fe\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b<\/span><\/strong>\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/strong>\u3084<strong>\u8cc7\u91d1\u7e70\u308a\u8868<\/strong>\u306a\u3069\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u73fe\u91d1\u306e\u6d41\u308c\u3092\u53ef\u8996\u5316\u3067\u304d\u307e\u3059\u3002\u73fe\u91d1\u6b8b\u9ad8\u3060\u3051\u3067\u306a\u304f\u3001\u4eca\u5f8c\u306e\u5165\u51fa\u91d1\u4e88\u5b9a\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u4e0d\u8db3\u3078\u306e\u65e9\u671f\u5bfe\u5fdc\u3084\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306e\u7d4c\u55b6\u5224\u65ad\u3092\u884c\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>3-2.\u58f2\u639b\u91d1\u3068\u5165\u91d1\u72b6\u6cc1\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u58f2\u4e0a\u3060\u3051\u3067\u306a\u304f\u3001<\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u58f2\u639b\u91d1\u3084\u5165\u91d1\u72b6\u6cc1\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u30ec\u30bb\u30d7\u30c8\u306e\u8acb\u6c42\u984d\u3068\u5b9f\u969b\u306e\u5165\u91d1\u984d\u306b\u76f8\u9055\u304c\u306a\u3044\u304b\u3001\u5165\u91d1\u4e88\u5b9a\u3069\u304a\u308a\u306b\u8abf\u5264\u5831\u916c\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u5909\u5316\u3092\u65e9\u671f\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u58f2\u639b\u91d1\u306e\u6b8b\u9ad8\u304c\u60f3\u5b9a\u4ee5\u4e0a\u306b\u5897\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5165\u91d1\u9045\u5ef6\u3084\u8acb\u6c42\u5185\u5bb9\u306b\u539f\u56e0\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>3-3.\u533b\u85ac\u54c1\u5728\u5eab\u3092\u9069\u6b63\u5316\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u533b\u85ac\u54c1\u5728\u5eab\u3092\u9069\u6b63\u306a\u6c34\u6e96\u306b\u4fdd\u3064\u3053\u3068<\/span><\/strong>\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u5728\u5eab\u306f\u5b89\u5b9a\u3057\u305f\u533b\u85ac\u54c1\u306e\u4f9b\u7d66\u306b\u6b20\u304b\u305b\u307e\u305b\u3093\u304c\u3001\u5fc5\u8981\u4ee5\u4e0a\u306b\u4fdd\u6709\u3059\u308b\u3068\u3001\u73fe\u91d1\u304c\u5728\u5eab\u3068\u3044\u3046\u8cc7\u7523\u306b\u56fa\u5b9a\u3055\u308c\u3001\u624b\u5143\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u751f\u307e\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u9ad8\u984d\u533b\u85ac\u54c1\u3084\u4f7f\u7528\u983b\u5ea6\u306e\u4f4e\u3044\u533b\u85ac\u54c1\u306f\u3001\u5b9a\u671f\u7684\u306b\u5728\u5eab\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3001\u904e\u5270\u5728\u5eab\u3084\u4e0d\u52d5\u5728\u5eab\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u307e\u305f\u3001\u51e6\u65b9\u50be\u5411\u3084\u5b63\u7bc0\u8981\u56e0\u306a\u3069\u3092\u8e0f\u307e\u3048\u306a\u304c\u3089\u767a\u6ce8\u91cf\u3092\u898b\u76f4\u3059\u3053\u3068\u3067\u3001\u9069\u6b63\u5728\u5eab\u3092\u7dad\u6301\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"display: none;\">\u5177\u4f53\u7684\u306a\u5728\u5eab\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u95a2\u9023\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a\u300c\u8abf\u5264\u85ac\u5c40\u306e\u5728\u5eab\u7ba1\u7406\u306f\u306a\u305c\u91cd\u8981\uff1f\u62bc\u3055\u3048\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3084\u7ba1\u7406\u306e\u30b3\u30c4\u3092\u89e3\u8aac\u300d<\/p>\n<h3>3-4.\u652f\u6255\u3044\u3092\u898b\u636e\u3048\u305f\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u308b<\/h3>\n<p>\u8abf\u5264\u5831\u916c\u306e\u5165\u91d1\u6642\u671f\u3060\u3051\u3067\u306a\u304f\u3001<strong><span style=\"color: #e25041;\">\u6bce\u6708\u306e\u652f\u6255\u3044\u3092\u898b\u636e\u3048\u3066\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u91cd\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u85ac\u5c40\u3067\u306f\u3001\u4eba\u4ef6\u8cbb\u3084\u5bb6\u8cc3\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u3001\u533b\u85ac\u54c1\u306e\u4ed5\u5165\u4ee3\u91d1\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306a\u3069\u3001\u6bce\u6708\u7d99\u7d9a\u3057\u3066\u767a\u751f\u3059\u308b\u652f\u6255\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u652f\u6255\u3044\u6642\u671f\u3068\u8abf\u5264\u5831\u916c\u306e\u5165\u91d1\u6642\u671f\u306b\u30ba\u30ec\u304c\u3042\u308b\u305f\u3081\u3001\u624b\u5143\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u306a\u3044\u3088\u3046\u8a08\u753b\u7684\u306b\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5206\u5305\u6a5f\u3084\u96fb\u5b50\u85ac\u6b74\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u306e<strong>\u8a2d\u5099\u66f4\u65b0\u306b\u306f\u307e\u3068\u307e\u3063\u305f\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b<\/strong>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8a2d\u5099\u6295\u8cc7\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u984d\u3084\u4eca\u5f8c\u306e\u8cc7\u91d1\u7e70\u308a\u3082\u8e0f\u307e\u3048\u306a\u304c\u3089\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p style=\"display: none;\">\u95a2\u9023\u8a18\u4e8b\uff1a\u300c\u8abf\u5264\u85ac\u5c40\u306e\u8a2d\u5099\u306f\u4f55\u5e74\u511f\u5374\uff1f\u8010\u7528\u5e74\u6570\u4e00\u89a7\u3068\u6e1b\u4fa1\u511f\u5374\u3067\u62bc\u3055\u3048\u305f\u30447\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u300d<\/p>\n<h3>3-5.\u8cc7\u91d1\u7e70\u308a\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b<\/h3>\n<p>\u8cc7\u91d1\u7e70\u308a\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u300c\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u306e\u306b\u73fe\u91d1\u304c\u6b8b\u3089\u306a\u3044\u300d\u300c\u5c06\u6765\u306e\u8a2d\u5099\u6295\u8cc7\u3084\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306b\u4e0d\u5b89\u304c\u3042\u308b\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u8ab2\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u8cc7\u91d1\u7e70\u308a\u306e\u72b6\u6cc1\u3092\u5206\u6790\u3057\u3001\u73fe\u91d1\u4e0d\u8db3\u306e\u539f\u56e0\u3084\u6539\u5584\u7b56\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u8cc7\u91d1\u7e70\u308a\u8868\u306e\u4f5c\u6210\u3084\u8a2d\u5099\u6295\u8cc7\u306e\u8a08\u753b\u3001\u878d\u8cc7\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u306a\u3069\u3001\u85ac\u5c40\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>4.\u307e\u3068\u3081<\/h2>\n<p>\u5b89\u5b9a\u3057\u305f\u85ac\u5c40\u7d4c\u55b6\u3092\u7d9a\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5229\u76ca\u3060\u3051\u3067\u306a\u304f<strong>\u73fe\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u3001\u8a08\u753b\u7684\u306b\u8cc7\u91d1\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002\u58f2\u639b\u91d1\u3084\u5165\u91d1\u72b6\u6cc1\u306e\u78ba\u8a8d\u3001\u9069\u6b63\u5728\u5eab\u306e\u7dad\u6301\u3001\u5c06\u6765\u306e\u652f\u6255\u3044\u3092\u898b\u636e\u3048\u305f\u8cc7\u91d1\u8a08\u753b\u306a\u3069\u3092\u7d99\u7d9a\u3057\u3066\u884c\u3046\u3053\u3068\u3067\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong>\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u65b9\u6cd5\u306b\u60a9\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002\u81ea\u5c40\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u5b89\u5b9a\u3057\u305f\u85ac\u5c40\u7d4c\u55b6\u3092\u5b9f\u73fe\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"display: none;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u85ac\u5c40\u7a0e\u52d9\u306b\u7279\u5316\u3057\u305f\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u3082\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u85ac\u5c40\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\uff1f\u300d \u85ac\u5c40\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u65b9\u3084\u3001\u7d4c\u55b6\u7ba1\u7406\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u65b9\u306e\u4e2d\u306b\u306f\u3001\u300c\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u306e\u306b\u3001\u306a\u305c\u73fe\u91d1\u304c\u6b8b\u3089\u306a\u3044\u306e\u3060\u308d\u3046\uff1f\u300d\u3068\u7591\u554f\u306b\u611f\u3058\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u85ac\u5c40\u306f\u8abf\u5264\u5831\u916c\u306e\u5165\u91d1\u307e\u3067\u30bf [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3147,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-3150","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\/3150","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=3150"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3150\/revisions"}],"predecessor-version":[{"id":3153,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3150\/revisions\/3153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3147"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}