{"id":3176,"date":"2026-07-21T10:00:12","date_gmt":"2026-07-21T01:00:12","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3176"},"modified":"2026-07-17T13:39:05","modified_gmt":"2026-07-17T04:39:05","slug":"pharmacy-depreciation-of-equipment","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-depreciation-of-equipment","title":{"rendered":"\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"},"content":{"rendered":"<p><strong>\u300c\u5206\u5305\u6a5f\u306f\u4f55\u5e74\u3067\u511f\u5374\u3067\u304d\u308b\uff1f\u300d<br \/>\n\u300c\u5185\u88c5\u5de5\u4e8b\u8cbb\u7528\u306f\u3001\u3069\u3053\u307e\u3067\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\uff1f\u300d<\/strong><\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u8abf\u5264\u6a5f\u5668\u3084<\/span>\u5185\u88c5\u5de5\u4e8b\u306a\u3069\u591a\u984d\u306e\u8a2d\u5099\u6295\u8cc7\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u3053\u3046\u3057\u305f\u5224\u65ad\u3067\u8ff7\u3046\u5834\u9762\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u8cbb\u7528\u306f<strong><span style=\"color: #e25041;\">\u300c\u6e1b\u4fa1\u511f\u5374\u300d<\/span><\/strong>\u306b\u3088\u3063\u3066\u8907\u6570\u5e74\u306b\u5206\u3051\u3066\u7d4c\u8cbb\u5316\u3055\u308c\u3001\u7d4c\u8cbb\u306b\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u3001\u5229\u76ca\u3084\u7a0e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8a2d\u5099\u306e\u7a2e\u985e\u3084\u51e6\u7406\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u540c\u3058\u8a2d\u5099\u6295\u8cc7\u3067\u3082\u8cc7\u91d1\u7e70\u308a\u3084<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u984d<\/span>\u306b\u5dee\u304c\u751f\u3058\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8abf\u5264\u85ac\u5c40\u306e\u8a2d\u5099\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8abf\u5264\u85ac\u5c40\u306b\u304a\u3051\u308b\u8a2d\u5099\u3054\u3068\u306e<strong><span style=\"color: #e25041;\">\u8010\u7528\u5e74\u6570<\/span><\/strong><\/li>\n<li>\u7a0e\u984d\u3084\u8cc7\u91d1\u7e70\u308a\u306b\u91cd\u8981\u306a<strong><span style=\"color: #e25041;\">\u5224\u65ad\u30dd\u30a4\u30f3\u30c8<\/span><\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u8a18\u4e8b\u3092\u8aad\u3080\u3053\u3068\u3067\u3001<u>\u8abf\u5264\u85ac\u5c40\u8a2d\u5099\u306e\u300c\u8010\u7528\u5e74\u6570\u300d\u3092\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3001\u8a2d\u5099\u6295\u8cc7\u306b\u304a\u3051\u308b\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u306e\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u95a2\u9023\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/journal-entry-depreciation\" target=\"_blank\" rel=\"noopener\">\u300c\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u3068\u306f\uff1f\u57fa\u790e\u77e5\u8b58\u3092\u5177\u4f53\u4f8b\u3067\u4e01\u5be7\u306b\u89e3\u8aac\u300d<\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"display: none;\">\u300c\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f\u300d<\/p>\n<h2 id=\"h9sf69dat7dd3t53x089pj\">1.\u8abf\u5264\u85ac\u5c40\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570<\/h2>\n<p>\u8abf\u5264\u85ac\u5c40\u3067\u4f7f\u7528\u3059\u308b\u4e3b\u306a\u8a2d\u5099\u306b\u3064\u3044\u3066\u3001<strong><span style=\"color: #e25041;\">\u8010\u7528\u5e74\u6570<\/span><\/strong>\u3092\u4e00\u89a7\u3067\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u3001\u8a2d\u5099\u3054\u3068\u306b\u7a2e\u985e\u3084<strong>\u7d30\u76ee<\/strong><span style=\"font-size: 16px; color: #333333;\">\u304c\u5206\u304b\u308c\u3066\u304a\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u7d30\u76ee\u306e\u5206\u985e\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3061\u3089\u3067<\/span>\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\u300d<\/a><br \/>\n<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340M50000040015\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4<\/a><\/p>\n<\/div>\n<h3 id=\"s3p5zkvi63q77mx9or58f\">1-1.\u8abf\u5264\u6a5f\u5668<\/h3>\n<p>\u8abf\u5264\u6a5f\u5668\u3068\u306f\u3001\u85ac\u5264\u306e\u8abf\u88fd\u3084\u5206\u5305\u306a\u3069\u3001\u8abf\u5264\u696d\u52d9\u306b\u76f4\u63a5\u4f7f\u7528\u3059\u308b\u8a2d\u5099\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u306b\u304a\u3051\u308b\u8abf\u5264\u6a5f\u5668\u306e\u8010\u7528\u5e74\u6570<\/strong><\/p>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u533b\u7642\u6a5f<\/u><u>\u5668 \uff1e \u8abf\u5264\u6a5f\u5668<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 62.4512%; background-color: #28324e;\">\u8a2d\u5099<\/th>\n<th style=\"width: 37.2884%; background-color: #28324e;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 62.4512%;\">\u5206\u5305\u6a5f<\/td>\n<td style=\"width: 37.2884%;\">6\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.4512%;\">\u81ea\u52d5\u5206\u6ce8\u6a5f<\/td>\n<td style=\"width: 37.2884%;\">6\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.4512%;\">\u6c34\u5264\u652a\u62cc\u6a5f<\/td>\n<td style=\"width: 37.2884%;\">6\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.4512%;\">\u8edf\u818f\u6df7\u5408\u6a5f<\/td>\n<td style=\"width: 37.2884%;\">6\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.4512%;\">\u9320\u5264\u9451\u67fb\u652f\u63f4\u88c5\u7f6e\u30b7\u30b9\u30c6\u30e0<\/td>\n<td style=\"width: 37.2884%;\">6\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div tabindex=\"-1\"><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u533b\u7642\u6a5f\u5668 \uff1e \u305d\u306e\u4ed6\u306e\u3082\u306e\uff1e\u305d\u306e\u4ed6\u306e\u3082\u306e<\/u><\/div>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 62.3721%; background-color: #28324e;\">\u8a2d\u5099<\/th>\n<th style=\"width: 47.1938%; background-color: #28324e;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 44.2442%;\">\u85ac\u7528\u51b7\u8535\u5eab\uff08\u696d\u52d9\u7528\uff09\u3000\u9676\u78c1\u5668\u88fd\u30fb\u30ac\u30e9\u30b9\u88fd\u306e\u3082\u306e<\/td>\n<td style=\"width: 47.1938%;\">3\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 44.2442%;\">\u85ac\u7528\u51b7\u8535\u5eab\uff08\u696d\u52d9\u7528\uff09\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e<\/td>\n<td style=\"width: 47.1938%;\">10\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 44.2442%;\">\u85ac\u7528\u51b7\u8535\u5eab\uff08\u696d\u52d9\u7528\uff09\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td>\n<td style=\"width: 47.1938%;\">5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n<p>\u8abf\u5264\u6a5f\u5668\u306f1\u53f0\u3042\u305f\u308a\u306e\u91d1\u984d\u304c\u9ad8\u304f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u5229\u76ca\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u5927\u304d\u3044\u8a2d\u5099\u3067\u3059\u3002<\/p>\n<p>\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u305f\u5e74\u9593\u306e\u8cbb\u7528\u306f\u3001\u5229\u76ca\u8a08\u753b\u3084\u8cc7\u91d1\u7e70\u308a\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u5c0e\u5165\u6642\u70b9\u3067\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"zv8w7m72flung7nex58u\">1-2.IT\u30fb\u30b7\u30b9\u30c6\u30e0\u95a2\u9023<\/h3>\n<p>IT\u30fb\u30b7\u30b9\u30c6\u30e0\u95a2\u9023\u3068\u306f\u3001\u30ec\u30bb\u30d7\u30c8\u696d\u52d9\u3084\u85ac\u6b74\u7ba1\u7406\u306a\u3069\u3001\u8abf\u5264\u85ac\u5c40\u306e\u904b\u55b6\u3092\u652f\u3048\u308b\u8a2d\u5099\u3067\u3059\u3002\u300c\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\uff08\u5668\u5177\u5099\u54c1\uff09\u300d\u3068\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08<span style=\"font-size: medium; color: #333333;\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff09<\/span>\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u306b\u304a\u3051\u308bIT\u30fb\u30b7\u30b9\u30c6\u30e0\u95a2\u9023\u306e\u8010\u7528\u5e74\u6570<\/strong><\/p>\n<p><strong>\u2460\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\uff08\u5668\u5177\u5099\u54c1\uff09<\/strong><\/p>\n<p><u>\u3010\u7d30\u76ee\u3011\u5668\u5177\u5099\u54c1 \uff1e \u4e8b\u52d9\u6a5f\u5668\u3001\u901a\u4fe1\u6a5f\u5668 \uff1e <\/u><u><span style=\"font-size: 16px;\">\u96fb\u5b50\u8a08\u7b97\u6a5f<\/span><span style=\"font-size: 16px; color: #333333;\">\uff1e\u30d1\u30fc\u30bd\u30ca\u30eb\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\uff08\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u3082\u306e\u3092\u9664\u304f\u3002\uff09<\/span><\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30d1\u30bd\u30b3\u30f3<\/td>\n<td>4\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u30bf\u30d6\u30ec\u30c3\u30c8<\/td>\n<td>4\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u4e8b\u52d9\u6a5f\u5668\u3001\u901a\u4fe1\u6a5f\u5668 \uff1e \u8907\u5199\u6a5f\u3001\u8a08\u7b97\u6a5f\uff08\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u9664\u304f\u3002\uff09\u3001\u91d1\u92ad\u767b\u9332\u6a5f\u3001\u30bf\u30a4\u30e0\u30ec\u30b3\u30fc\u30c0\u30fc\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u3082\u306e<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 54.1762%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 45.6936%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 54.1762%;\">\u30d7\u30ea\u30f3\u30bf\u30fc\u30fb\u8907\u5408\u6a5f<\/td>\n<td style=\"width: 45.6936%;\">5\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 54.1762%;\">POS\u30ec\u30b8<\/td>\n<td style=\"width: 45.6936%;\">5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u4e8b\u52d9\u6a5f\u5668\u3001\u901a\u4fe1\u6a5f\u5668 \uff1e \u96fb\u8a71\u8a2d\u5099\u305d\u306e\u4ed6\u306e\u901a\u4fe1\u6a5f\u5668 \uff1e \u305d\u306e\u4ed6\u306e\u3082\u306e<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 55.5235%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 44.3463%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 55.5235%;\">\u30eb\u30fc\u30bf\u30fc\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u6a5f\u5668<\/td>\n<td style=\"width: 44.3463%;\">10\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u2461\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff09<\/strong><\/p>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523 \uff1e \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \uff1e \u305d\u306e\u4ed6\u306e\u3082\u306e<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 54.8851%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 44.9847%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 54.8851%;\">\u30ec\u30bb\u30b3\u30f3<\/td>\n<td style=\"width: 44.9847%;\">5\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 54.8851%;\">\u96fb\u5b50\u85ac\u6b74\u30b7\u30b9\u30c6\u30e0<\/td>\n<td style=\"width: 44.9847%;\">5\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 54.8851%;\">\u5728\u5eab\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0<\/td>\n<td style=\"width: 44.9847%;\">5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n<p>IT\u30fb\u30b7\u30b9\u30c6\u30e0\u95a2\u9023\u306f\u3001\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u3068\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u533a\u5206\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br data-start=\"362\" data-end=\"365\" \/><br \/>\n\u7279\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306a\u308b\u305f\u3081\u3001\u5c0e\u5165\u8cbb\u7528\u306e\u5185\u8a33\uff08\u8a2d\u5b9a\u8cbb\u30fb\u4fdd\u5b88\u6599\u306a\u3069\uff09\u3092\u78ba\u8a8d\u3057\u3001\u8cc7\u7523\u8a08\u4e0a\u3068\u7d4c\u8cbb\u51e6\u7406\u3092\u5206\u3051\u3066\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5461.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.5461\u2003\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u8010\u7528\u5e74\u6570\u300d<\/a><\/p>\n<h3 id=\"8or3mzw2qrcx6k87vgaigf\">1-3.\u4ec0\u5668\u5099\u54c1<\/h3>\n<p>\u4ec0\u5668\u5099\u54c1\u3068\u306f\u3001\u8abf\u5264\u696d\u52d9\u3084\u5e97\u8217\u904b\u55b6\u306b\u4f7f\u7528\u3059\u308b\u5bb6\u5177\u3084\u8a2d\u5099\u306e\u3053\u3068\u3067\u3059\u3002\u8abf\u5264\u53f0\u3084\u9673\u5217\u68da\u3001\u673a\u30fb\u6905\u5b50\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u306b\u304a\u3051\u308b\u4ec0\u5668\u5099\u54c1\u306e\u8010\u7528\u5e74\u6570<\/strong><\/p>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u5bb6\u5177\u3001\u96fb\u6c17\u6a5f\u5668\u3001\u30ac\u30b9\u6a5f\u5668\u53ca\u3073\u5bb6\u5ead\u7528\u54c1\uff1e\u305d\u306e\u4ed6\u306e\u5bb6\u5177\uff1e\u305d\u306e\u4ed6\u306e\u3082\u306e<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 63.8885%; background-color: #28324e;\">\u8a2d\u5099<\/th>\n<th style=\"width: 35.8511%; background-color: #28324e;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 63.8885%;\">\u8abf\u5264\u53f0\u30fb\u4f5c\u696d\u53f0\u30fb\u30ab\u30a6\u30f3\u30bf\u30fc\uff08\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 35.8511%;\">15\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.8885%;\"><span style=\"font-size: medium; color: #333333;\">\u8abf\u5264\u53f0\u30fb\u4f5c\u696d\u53f0\u30fb\u30ab\u30a6\u30f3\u30bf\u30fc<\/span>\uff08\u305d\u306e\u4ed6\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 35.8511%;\">8\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px;\">\u203b\u58c1\u3084\u5e8a\u306b\u56fa\u5b9a\u3055\u308c\u305f\u30ab\u30a6\u30f3\u30bf\u30fc\u306a\u3069\u306f\u3001\u5185\u88c5\u5de5\u4e8b\u306e\u4e00\u90e8\u3068\u3057\u3066\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u7b49\u306b\u533a\u5206\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u203b\u53d7\u4ed8\u30ab\u30a6\u30f3\u30bf\u30fc\u306a\u3069\u63a5\u5ba2\u7528\u8a2d\u5099\u306f\u3001\u7528\u9014\u3084\u8a2d\u7f6e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u533a\u5206\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u5bb6\u5177\u3001\u96fb\u6c17\u6a5f\u5668\u3001\u30ac\u30b9\u6a5f\u5668\u53ca\u3073\u5bb6\u5ead\u7528\u54c1 \uff1e \u9673\u5217\u3060\u306a\u3001\u9673\u5217\u30b1\u30fc\u30b9<\/u> \u3000<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 64.4386%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 35.4312%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 64.4386%;\">\u9673\u5217\u68da\uff08\u51b7\u51cd\u6a5f\u4ed8\u30fb\u51b7\u8535\u6a5f\u4ed8\u304d\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 35.4312%;\">6\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 64.4386%;\">\u9673\u5217\u68da\uff08\u305d\u306e\u4ed6\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 35.4312%;\">8\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u5bb6\u5177\u3001\u96fb\u6c17\u6a5f\u5668\u3001\u30ac\u30b9\u6a5f\u5668\u53ca\u3073\u5bb6\u5ead\u7528\u54c1 \uff1e \u4e8b\u52d9\u673a\u3001\u4e8b\u52d9\u3044\u3059\u53ca\u3073\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 65.2189%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 34.6509%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 65.2189%;\">\u30ed\u30c3\u30ab\u30fc\uff08\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 34.6509%;\">15\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 65.2189%;\">\u30ed\u30c3\u30ab\u30fc\uff08\u305d\u306e\u4ed6\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 34.6509%;\">8\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u5bb6\u5177\u3001\u96fb\u6c17\u6a5f\u5668\u3001\u30ac\u30b9\u6a5f\u5668\u53ca\u3073\u5bb6\u5ead\u7528\u54c1 \uff1e\u5fdc\u63a5\u30bb\u30c3\u30c8<\/u><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 65.0318%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\u8a2d\u5099<\/span><\/td>\n<td style=\"width: 34.7078%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\u8010\u7528\u5e74\u6570<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 65.0318%;\">\u6905\u5b50\u30fb\u30bd\u30d5\u30a1\uff08\u63a5\u5ba2\u696d\u7528\uff09<\/td>\n<td style=\"width: 34.7078%;\">5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5668\u5177\u5099\u54c1 \uff1e \u5bb6\u5177\u3001\u96fb\u6c17\u6a5f\u5668\u3001\u30ac\u30b9\u6a5f\u5668\u53ca\u3073\u5bb6\u5ead\u7528\u54c1 \uff1e \u30e9\u30b8\u30aa\u3001\u30c6\u30ec\u30d3\u30b8\u30e7\u30f3\u3001\u30c6\u30fc\u30d7\u30ec\u30b3\u30fc\u30c0\u30fc\u305d\u306e\u4ed6\u306e\u97f3\u97ff\u6a5f\u5668<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 65.6105%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 34.2593%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 65.6105%;\">\u30c6\u30ec\u30d3<\/td>\n<td style=\"width: 34.2593%;\">5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n<p>\u4ec0\u5668\u5099\u54c1\u306f\u70b9\u6570\u304c\u591a\u304f\u30011\u70b9\u3042\u305f\u308a\u306e\u91d1\u984d\u3082\u6bd4\u8f03\u7684\u5e45\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f97\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u3001<a href=\"#nd9gt21xf8llfrdxi4cn\" target=\"_self\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/a>\u3084<a href=\"#z39scwrjcqyr4gb9lb1a\" target=\"_self\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/a>\u306e\u9069\u7528\u53ef\u5426\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u521d\u5e74\u5ea6\u306e\u8cbb\u7528\u8a08\u4e0a\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"q854v97txf2qwxuwsevh8\">1-4.\u5916\u69cb\u30fb\u770b\u677f<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5916\u69cb\u3084\u770b\u677f\u3068\u306f\u3001<\/span>\u5efa\u7269\u3068\u306f\u5225\u306b\u8a2d\u7f6e\u3055\u308c\u308b<span style=\"font-size: 16px; color: #333333;\">\u5916\u90e8\u8a2d\u5099\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u306b\u304a\u3051\u308b\u5916\u69cb\u30fb\u770b\u677f\u306e\u8010\u7528\u5e74\u6570<\/strong><\/p>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u69cb\u7bc9\u7269 \uff1e \u5e83\u544a\u7528\u306e\u3082\u306e<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 73.3271%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 26.5427%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 73.3271%;\"><span style=\"font-size: medium; color: #111111;\">\u91ce\u7acb\u3066<\/span>\u770b\u677f\u306a\u3069\uff08\u91d1\u5c5e\u9020\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 26.5427%;\">20\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 73.3271%;\"><span style=\"font-size: medium; color: #111111;\">\u91ce\u7acb\u3066<\/span>\u770b\u677f\u306a\u3069\uff08\u305d\u306e\u4ed6\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 26.5427%;\">10\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011\u5668\u5177\u5099\u54c1<\/u><u> \uff1e\u770b\u677f\u3001\u5e83\u544a\u5668\u5177\uff1e\u770b\u677f\u3001\u30cd\u30aa\u30f3\u30b5\u30a4\u30f3\u3001\u6c17\u7403<\/u><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 71.9898%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\u8a2d\u5099<\/span><\/td>\n<td style=\"width: 27.88%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\u8010\u7528\u5e74\u6570<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.9898%;\">\u30b9\u30bf\u30f3\u30c9\u770b\u677f<\/td>\n<td style=\"width: 27.88%;\">3\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u69cb\u7bc9\u7269 \uff1e \u8217\u88c5\u9053\u8def\u53ca\u3073\u8217\u88c5\u8def\u9762<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 74.3335%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 25.5363%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 74.3335%;\">\u99d0\u8eca\u5834\u8217\u88c5\uff08<span style=\"font-size: 16px; color: #1a1a1c;\">\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u6577\u53c8\u306f\u6728\u308c\u3093\u304c\u6577\u306e\u3082\u306e<\/span>\uff09<\/td>\n<td style=\"width: 25.5363%;\">10\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 74.3335%;\">\u99d0\u8eca\u5834\u8217\u88c5\uff08<span style=\"font-size: 16px; color: #1a1a1c;\">\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u6577\u3001\u30d6\u30ed\u30c3\u30af\u6577\u3001\u308c\u3093\u304c\u6577\u53c8\u306f\u77f3\u6577\u306e\u3082\u306e<\/span>\uff09<\/td>\n<td style=\"width: 25.5363%;\">15\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n<p>\u770b\u677f\u306f\u6750\u8cea\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br data-start=\"2580\" data-end=\"2583\" \/><br \/>\n\u307e\u305f\u3001\u5916\u69cb\u5de5\u4e8b\u306f\u5185\u5bb9\u306b\u3088\u308a\u8010\u7528\u5e74\u6570\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u5de5\u4e8b\u5185\u5bb9\u306e\u5185\u8a33\u78ba\u8a8d\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"5zelykro2eoa1kobnjebe\">1-5.\u8eca\u4e21\u95a2\u4fc2<\/h3>\n<p>\u8eca\u4e21\u95a2\u4fc2\u3068\u306f\u3001\u5728\u5b85\u8a2a\u554f\u3084\u533b\u85ac\u54c1\u306e\u914d\u9001\u306a\u3069\u306b\u4f7f\u7528\u3059\u308b\u8eca\u4e21\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u306b\u304a\u3051\u308b\u8eca\u4e21\u95a2\u4fc2\u306e\u8010\u7528\u5e74\u6570<\/strong><\/p>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u><span style=\"font-size: 16px;\">\u8eca\u4e21\u53ca\u3073\u904b\u642c\u5177 \uff1e <\/span><span style=\"font-size: 16px; color: #333333;\">\u4e00\u822c\u7528\u306e\u3082\u306e<\/span><\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 72.2118%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 27.658%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 72.2118%;\">\u81ea\u52d5\u8eca\uff08<span style=\"font-size: medium; color: #333333;\">\u305d\u306e\u4ed6\u306e\u3082\u306e<\/span>\uff09<\/td>\n<td style=\"width: 27.658%;\">6\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.2118%;\"><span style=\"font-size: medium; color: #333333;\">\u8efd\u81ea\u52d5\u8eca\uff08\u7dcf\u6392\u6c17\u91cf0.66\u30ea\u30c3\u30c8\u30eb\u4ee5\u4e0b\u306e\u3082\u306e\uff09<\/span><\/td>\n<td style=\"width: 27.658%;\">4\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.2118%;\">\u30d0\u30a4\u30af\uff08\uff12\u8f2a\u30fb\uff13\u8f2a\u81ea\u52d5\u8eca\uff09<\/td>\n<td style=\"width: 27.658%;\">3\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/r7yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensusharyo.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u8010\u7528\u5e74\u6570\uff08\u8eca\u4e21\u30fb\u904b\u642c\u5177\uff0f\u5de5\u5177\uff09\u300d<\/a><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n<p>\u8eca\u4e21\u95a2\u4fc2\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u52a0\u3048\u3066\u3001\u30ac\u30bd\u30ea\u30f3\u4ee3\u3084\u4fdd\u967a\u6599\u306a\u3069\u306e\u7dad\u6301\u8cbb\u3082\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u3068\u79c1\u7528\u5229\u7528\u304c\u6df7\u5728\u3059\u308b\u5834\u5408\u306f\u3001\u4f7f\u7528\u5272\u5408\u306b\u5fdc\u3058\u305f\u6309\u5206\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"ak7jtvvk8zq17y3w2bvw25\">1-6.\u305d\u306e\u4ed6<\/h3>\n<p>\u305d\u306e\u4ed6\u3068\u3057\u3066\u3001\u85ac\u5c40\u306e\u5efa\u7269\u5185\u90e8\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u8a2d\u5099\u3084\u3001\u4ed5\u4e0a\u3052\u306b\u95a2\u9023\u3059\u308b\u8a2d\u5099\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u591a\u304f\u306f\u3001\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u306b\u533a\u5206\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u306e\u8010\u7528\u5e74\u6570<\/strong><\/p>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u><span style=\"font-size: 16px;\">\u5efa\u7269\u9644\u5c5e\u8a2d\u5099<u>\u00a0\uff1e\u00a0<\/u><\/span><span style=\"font-size: 16px; color: #1a1a1c;\">\u96fb\u6c17\u8a2d\u5099\uff08\u7167\u660e\u8a2d\u5099\u3092\u542b\u3080\u3002\uff09<\/span><\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 77.0643%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 22.8055%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 77.0643%;\">\u96fb\u6c17\u8a2d\u5099\uff08\u305d\u306e\u4ed6\u306e\u3082\u306e\uff09<\/td>\n<td style=\"width: 22.8055%;\">15\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><span style=\"font-size: 16px; color: #1a1a1c;\"><u>\u5efa\u7269\u9644\u5c5e\u8a2d\u5099 \uff1e\u7d66\u6392\u6c34\u53c8\u306f\u885b\u751f\u8a2d\u5099\u53ca\u3073\u30ac\u30b9\u8a2d\u5099<\/u><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 76.9961%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\u8a2d\u5099<\/span><\/td>\n<td style=\"width: 22.8737%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\u8010\u7528\u5e74\u6570<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 76.9961%;\">\u7d66\u6392\u6c34\u8a2d\u5099<\/td>\n<td style=\"width: 22.8737%;\">15\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5efa\u7269\u9644\u5c5e\u8a2d\u5099 \uff1e \u51b7\u623f\u3001\u6696\u623f\u3001\u901a\u98a8\u53c8\u306f\u30dc\u30a4\u30e9\u30fc\u8a2d\u5099<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 78.2399%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 21.6299%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 78.2399%;\"><span style=\"font-size: 16px; color: #1a1a1c;\">\u51b7\u6696\u623f\u8a2d\u5099<\/span>\uff08<span style=\"font-size: 16px; color: #1a1a1c;\">\u51b7\u6696\u623f\u8a2d\u5099\uff08\u51b7\u51cd\u6a5f\u306e\u51fa\u529b\u304c\u4e8c\u5341\u4e8c\u30ad\u30ed\u30ef\u30c3\u30c8\u4ee5\u4e0b\u306e\u3082\u306e\uff09<\/span><\/td>\n<td style=\"width: 21.6299%;\">13\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u3010\u7d30\u76ee\u3011<\/u><u>\u5efa\u7269\u9644\u5c5e\u8a2d\u5099 \uff1e <span style=\"font-size: 16px; color: #1a1a1c;\">\u30a8\u30e4\u30fc\u30ab\u30fc\u30c6\u30f3\u53c8\u306f\u30c9\u30a2\u30fc\u81ea\u52d5\u958b\u9589\u8a2d\u5099<\/span><\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 77.7923%;\">\u8a2d\u5099<\/th>\n<th style=\"background-color: #28324e; width: 21.9473%;\">\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 77.7923%;\">\u81ea\u52d5\u30c9\u30a2<\/td>\n<td style=\"width: 21.9473%;\">12\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n<p>\u85ac\u5c40\u306e\u5185\u90e8\u8a2d\u5099\u306b\u304a\u3044\u3066\u3001\u300c\u5185\u90e8\u9020\u4f5c\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u8010\u7528\u5e74\u6570\u3084\u8cc7\u7523\u533a\u5206\u306e\u5224\u65ad\u304c\u8907\u96d1\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\uff08<a href=\"#joas4jeajvr62euqbhvqm\" target=\"_self\">2-1<\/a>\uff09<\/p>\n<\/div>\n<h2 id=\"8hj58sbhh2xrp1b36hwrus\">2.\u85ac\u5c40\u8a2d\u5099\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u62bc\u3055\u3048\u305f\u3044\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><strong>\u8abf\u5264\u85ac\u5c40<\/strong>\u3067\u306f\u3001\u5185\u88c5\u5de5\u4e8b\u3084\u8abf\u5264\u6a5f\u5668\u306a\u3069<strong>\u8a2d\u5099\u6295\u8cc7\u306e\u5272\u5408\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u304f<\/strong>\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u51e6\u7406\u306b\u3088\u3063\u3066\u7a0e\u984d\u3084\u8cc7\u91d1\u7e70\u308a\u306b\u5dee\u304c\u51fa\u307e\u3059\u3002<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u85ac\u5c40\u8a2d\u5099\u306e\u6e1b\u4fa1\u511f\u5374<\/span><\/strong>\u3067<strong><span style=\"color: #e25041;\">\u7279\u306b\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/span><\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u203b\u5b9f\u969b\u306e\u51e6\u7406\u306f\u3001\u8a2d\u5099\u306e\u5185\u5bb9\u30fb\u5951\u7d04\u5f62\u614b\u30fb\u898b\u7a4d\u66f8\u306e\u5185\u8a33\u30fb\u53d6\u5f97\u6642\u671f\u306a\u3069\u3092\u8e0f\u307e\u3048\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u306f\u7a0e\u7406\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"8hyhjj6u0ohczchlz5j0g7\">2-1.\u300c\u5185\u90e8\u9020\u4f5c\u300d\u306f\u51e6\u7406\u304c\u8907\u96d1\u306a\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981<\/h3>\n<p><strong><u><span style=\"color: #e25041;\">\u5185\u90e8\u9020\u4f5c\uff08\u5185\u88c5\u5de5\u4e8b\uff09<\/span><\/u><\/strong><u>\u306f\u3001\u5de5\u4e8b\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u3084\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u51e6\u7406\u304c\u8907\u96d1\u306b\u306a\u308a\u3084\u3059\u3044<\/u>\u9805\u76ee\u3067\u3059\u3002<\/p>\n<div data-is-intersecting=\"true\" data-turn-id-container=\"request-6a1393c3-82f4-83a8-b316-2ff82be85996-50\">\n<div data-message-author-role=\"assistant\" data-message-id=\"cee66dd9-cebc-4170-9a74-6df2b256e31b\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\" tabindex=\"0\">\n<p>\u00a0\u5b9f\u52d9\u4e0a\u3001\u8acb\u6c42\u66f8\u3084\u898b\u7a4d\u66f8\u306b\u306f\u300c\u5e97\u8217\u5de5\u4e8b\u4e00\u5f0f\u300d\u3084\u300c\u5185\u88c5\u5de5\u4e8b\u4e00\u5f0f\u300d\u3068\u8a18\u8f09\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u5de5\u4e8b\u5168\u4f53\u3092\u4e00\u62ec\u3067\u51e6\u7406\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5de5\u4e8b\u306e\u5185\u5bb9\u3092\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u300c\u5efa\u7269\u300d\u306a\u3069\u306b\u5206\u3051\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002\u00a0<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u898b\u7a4d\u66f8\u3084\u8acb\u6c42\u66f8\u306e\u5185\u8a33\u3092\u78ba\u8a8d\u3057\u3001\u5de5\u4e8b\u5185\u5bb9\u3054\u3068\u306b\u8cc7\u7523\u533a\u5206\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u25a0\u5185\u90e8\u9020\u4f5c\u306e\u51e6\u7406\u306e\u6d41\u308c<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/tUIbgiOR3XfyqoCDSc1mJpka9-1783574463.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\ud83d\udca1\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n<ul>\n<li><span style=\"font-size: 16px; color: #e25041;\"><strong>\u5171\u901a\u7d4c\u8cbb\uff08\u642c\u5165\u8cbb\u30fb\u904b\u642c\u8cbb\u306a\u3069\uff09<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u306f<strong>\u5404\u8cc7\u7523\u306b\u6309\u5206<\/strong>\u3057\u307e\u3059\u3002<\/span><\/li>\n<li><strong><span style=\"color: #e25041;\">\u5efa\u7269<\/span><\/strong>\u306f\u3001\u901a\u5e38\u3001\u5e8a\u30fb\u58c1\u30fb\u5929\u4e95\u306a\u3069\u306e\u69cb\u6210\u8981\u7d20\u3054\u3068\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001<strong>\u5185\u90e8\u9020\u4f5c\u3067\u540c\u6642\u306b\u65bd\u5de5\u3057\u305f\u5834\u5408\u306f\u3001\u4e00\u3064\u306e\u300c\u5efa\u7269\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/strong><\/li>\n<li><strong><span style=\"color: #e25041;\">\u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099<\/span><\/strong>\u3084<strong><span style=\"color: #e25041;\">\u305d\u306e\u4ed6\u306e\u7269\u54c1<\/span><\/strong>\u306f\u3001<strong>\u500b\u5225\u306b\u5b9a\u3081\u3089\u308c\u305f\u8010\u7528\u5e74\u6570<\/strong>\u306b\u3088\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u3001<a href=\"#nd9gt21xf8llfrdxi4cn\" target=\"_self\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b<\/a>\u3084<a href=\"#z39scwrjcqyr4gb9lb1a\" target=\"_self\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/a>\u3092\u5229\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"display: none;\">\u95a2\u9023\u8a18\u4e8b\uff1a\uff08\u4eee\uff09<span style=\"font-size: 12pt;\">\u300c<span style=\"color: #000000;\">\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f\u5fc5\u8981\u306a\u7406\u7531\u3001\u5bfe\u8c61\u8cc7\u7523\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u4ed5\u8a33\u65b9\u6cd5\u307e\u3067\u89e3\u8aac<\/span>\u300d<\/span><\/p>\n<p>\u5177\u4f53\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><u>\u2460 \u898b\u7a4d\u66f8\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b<\/u><\/p>\n<p><u>\u2461 \u5de5\u4e8b\u5185\u5bb9\u3092\u8cc7\u7523\u533a\u5206\u3054\u3068\u306b\u5206\u985e\u3059\u308b<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 34.9156%;\">\u8cc7\u7523\u533a\u5206<\/th>\n<th style=\"width: 34.0183%; background-color: #28324e;\">\u5de5\u4e8b\u5185\u5bb9<\/th>\n<th style=\"width: 30.7965%; background-color: #28324e;\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: #bacfe6; width: 34.9156%;\">\u5efa\u7269\u9644\u5c5e\u8a2d\u5099<\/td>\n<td style=\"width: 34.0183%;\">\u96fb\u6c17\u8a2d\u5099\u5de5\u4e8b<\/td>\n<td style=\"width: 30.7965%; text-align: right;\">500\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #bacfe6; width: 34.9156%;\">\u5efa\u7269\u9644\u5c5e\u8a2d\u5099<\/td>\n<td style=\"width: 34.0183%;\">\u7a7a\u8abf\u8a2d\u5099\u5de5\u4e8b<\/td>\n<td style=\"width: 30.7965%; text-align: right;\">300\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f8c793; width: 34.9156%;\">\u5efa\u7269<\/td>\n<td style=\"width: 34.0183%;\">\u5e8a\u5de5\u4e8b<\/td>\n<td style=\"width: 30.7965%; text-align: right;\">250\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f8c793; width: 34.9156%;\">\u5efa\u7269<\/td>\n<td style=\"width: 34.0183%;\">\u58c1\u5de5\u4e8b<\/td>\n<td style=\"width: 30.7965%; text-align: right;\">150\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #cbb2d5; width: 34.9156%;\">\u305d\u306e\u4ed6\u306e\u7269\u54c1<\/td>\n<td style=\"width: 34.0183%;\">\u8abf\u5264\u53f0<\/td>\n<td style=\"width: 30.7965%; text-align: right;\">200\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f5e4ae; width: 34.9156%;\">\u5171\u901a\u7d4c\u8cbb<\/td>\n<td style=\"width: 34.0183%;\">\u642c\u5165\u8cbb\u30fb\u904b\u642c\u8cbb<\/td>\n<td style=\"width: 30.7965%; text-align: right;\">100\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 34.9156%;\">\u5408\u8a08<\/td>\n<td style=\"width: 34.0183%;\">\u30fc<\/td>\n<td style=\"width: 30.7965%; text-align: right;\">1,500\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u2462 <strong>\u5171\u901a\u7d4c\u8cbb\uff08100\u4e07\u5186\uff09<\/strong>\u3092\u6309\u5206\u3059\u308b<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 27.3504%;\">\u8cc7\u7523\u533a\u5206<\/th>\n<th style=\"width: 18.5724%; background-color: #28324e;\"><\/th>\n<th align=\"right\" style=\"background-color: #28324e; width: 26.8073%;\">\u6309\u5206\u524d<\/th>\n<th align=\"right\" style=\"background-color: #28324e; width: 27.1813%;\">\u6309\u5206\u5f8c\uff08\u4f8b\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: #bacfe6; width: 27.3504%;\">\u5efa\u7269\u9644\u5c5e\u8a2d\u5099<\/td>\n<td style=\"width: 18.5724%;\">\u96fb\u6c17\u8a2d\u5099\u5de5\u4e8b<\/td>\n<td align=\"right\" style=\"width: 26.8073%;\">500\u4e07\u5186<\/td>\n<td align=\"right\" style=\"width: 27.1813%;\"><strong>\u7d04536\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #bacfe6; width: 27.3504%;\">\u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099<\/td>\n<td style=\"width: 18.5724%;\">\u7a7a\u8abf\u8a2d\u5099\u5de5\u4e8b<\/td>\n<td style=\"width: 26.8073%; text-align: right;\">\u00a0300\u4e07\u5186<\/td>\n<td style=\"width: 27.1813%; text-align: right;\"><strong>\u7d04321\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f8c793; width: 27.3504%;\">\u5efa\u7269<span style=\"font-size: 14px;\">\uff08\u203bA\uff09<\/span><\/td>\n<td style=\"width: 18.5724%;\">\u5e8a\u30fb\u58c1\u5de5\u4e8b<\/td>\n<td align=\"right\" style=\"width: 26.8073%;\">400\u4e07\u5186<\/td>\n<td align=\"right\" style=\"width: 27.1813%;\"><strong>\u7d04429\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #cbb2d5; width: 27.3504%;\">\u305d\u306e\u4ed6\u306e\u7269\u54c1<span style=\"font-size: 14px;\">\uff08\u203bB\uff09<\/span><\/td>\n<td style=\"width: 18.5724%;\">\u8abf\u5264\u53f0<\/td>\n<td align=\"right\" style=\"width: 26.8073%;\">200\u4e07\u5186<\/td>\n<td align=\"right\" style=\"width: 27.1813%;\"><strong>\u7d04214\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.3504%;\">\u5408\u8a08<\/td>\n<td style=\"width: 18.5724%;\">\u30fc<\/td>\n<td align=\"right\" style=\"width: 26.8073%;\">\u30fc<\/td>\n<td align=\"right\" style=\"width: 27.1813%;\"><strong>1,500\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px;\">\u203bA\u3000\u5efa\u7269\u306f\u3001\u5e8a\u30fb\u58c1\u5de5\u4e8b\u306a\u3069\u3092\u4e00\u3064\u306e\u8cc7\u7523\u3068\u3057\u3066\u307e\u3068\u3081\u305f\u91d1\u984d\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14px;\">\u203bB\u3000\u4ed6\u306e\u7269\u54c1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u500b\u5225\u306b\u6309\u5206\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><u>\u2463\u8cc7\u7523\u533a\u5206\u3054\u3068\u306b\u8010\u7528\u5e74\u6570\u3092\u8a2d\u5b9a\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046<\/u><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 22.0951%; background-color: #28324e;\">\u8cc7\u7523\u533a\u5206<\/th>\n<th style=\"width: 77.62%; background-color: #28324e;\">\u8010\u7528\u5e74\u6570\uff08\u4f8b\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 22.0951%; background-color: #bacfe6;\">\u5efa\u7269\u9644\u5c5e\u8a2d\u5099<\/td>\n<td style=\"width: 77.62%;\">\u30fb\u7a7a\u8abf\u8a2d\u5099\uff1a13\u5e74<br \/>\n\u30fb\u96fb\u6c17\u8a2d\u5099\uff1a15\u5e74\u3000\u306a\u3069\u30fb\u30fb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.0951%; background-color: #f8c793;\">\u5efa\u7269<\/td>\n<td style=\"width: 77.62%;\">\u30fb\u81ea\u5df1\u6240\u6709\uff1a\u5efa\u7269\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<br \/>\n\u30fb\u8cc3\u8cb8\uff1a\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3063\u305f\u8010\u7528\u5e74\u6570\uff08\u203b\uff11\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.0951%; background-color: #cbb2d5;\">\u305d\u306e\u4ed6\u306e\u7269\u54c1<\/td>\n<td style=\"width: 77.62%;\">\u30fb<span style=\"font-size: medium; color: #333333;\">\u9673\u5217\u68da<\/span>\uff1a6\u5e74<br \/>\n\u30fb<span style=\"font-size: medium; color: #333333;\">\u8abf\u5264\u53f0<\/span>\uff1a15\u5e74\u3000\u3000\u306a\u3069\u30fb\u30fb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div data-message-author-role=\"assistant\" data-message-id=\"cee66dd9-cebc-4170-9a74-6df2b256e31b\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\" tabindex=\"0\">\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u203b\uff11 \u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3063\u305f\u8010\u7528\u5e74\u6570\u3068\u306f<\/p>\n<p>\u301c\u81ea\u5df1\u6240\u6709\u7269\u4ef6\u3067\u306f\u5efa\u7269\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u4f7f\u7528\u3057\u307e\u3059\u304c\u3001<strong>\u8cc3\u8cb8\u7269\u4ef6\uff08\u30c6\u30ca\u30f3\u30c8\uff09<\/strong>\u306e\u5185\u90e8\u9020\u4f5c\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3063\u305f\u8010\u7528\u5e74\u6570\u300d<\/span><\/strong>\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u301c<\/p>\n<p>\u8cc3\u8cb8\u501f\u5951\u7d04\u671f\u9593\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u66f4\u65b0\u3084\u8cb7\u53d6\u306a\u3069\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u6b8b\u308a\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u671f\u9593\u3092\u8010\u7528\u5e74\u6570\u3068\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8cc3\u501f\u671f\u9593\u306b\u5b9a\u3081\u304c\u7121\u3044\u5834\u5408\u306f\u3001<span class=\"f-marker-y\"><strong>\u52a0\u91cd\u5e73\u5747<\/strong><\/span><span class=\"f-marker-y\"><strong>\u5e74\u6570<\/strong>\u306a\u3069\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3063\u305f\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002\u00a0<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u203b\uff12 \u52a0\u91cd\u5e73\u5747\u306e\u8a08\u7b97\u5f0f<\/p>\n<p><strong>\u52a0\u91cd\u5e73\u5747\u5e74\u6570 <\/strong><strong>\uff1d \u5404\u8a2d\u5099\u306e\u300c\u91d1\u984d \u00d7 \u8010\u7528\u5e74\u6570\u300d\u306e\u5408\u8a08 \u00f7 \u7dcf\u984d\u00a0<\/strong><\/p>\n<p>\u4f8b\uff1a\uff08500\u4e07\u5186\u00d715\u5e74\uff0b400\u4e07\u5186\u00d713\u5e74\uff0b600\u4e07\u5186\u00d715\u5e74\uff09\u00f71,500\u4e07\u5186<\/p>\n<p>\uff1d14.5\u5e74\u225215\u5e74<\/p>\n<\/div>\n<h3 id=\"ah1lbeehwfffu79opjdb5t\">2-2.\u4fee\u7e55\u8cbb\u304b\u8cc7\u672c\u7684\u652f\u51fa\u304b\u306f\u300c\u539f\u72b6\u56de\u5fa9\u304b\u6027\u80fd\u5411\u4e0a\u304b\u300d\u3067\u5224\u65ad\u3059\u308b<\/h3>\n<p><u>\u8a2d\u5099\u3084\u5185\u88c5\u306e\u5de5\u4e8b\u3067\u306f\u3001\u300c\u539f\u72b6\u3092\u56de\u5fa9\u3055\u305b\u308b\u5de5\u4e8b\u300d\u306a\u306e\u304b\u3001\u300c\u6027\u80fd\u3084\u6a5f\u80fd\u3092\u5411\u4e0a\u3055\u305b\u308b\u5de5\u4e8b\u300d\u306a\u306e\u304b\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/u>\u3067\u3059\u3002<\/p>\n<p>\u539f\u72b6\u56de\u5fa9\u3092\u76ee\u7684\u3068\u3059\u308b\u5de5\u4e8b\u306f<strong><span style=\"color: #e25041;\">\u300c\u4fee\u7e55\u8cbb\u300d<\/span><\/strong>\u3068\u3057\u3066\u5f53\u671f\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u4e00\u65b9\u3001\u6027\u80fd\u5411\u4e0a\u3084\u8010\u4e45\u6027\u5411\u4e0a\u3092\u4f34\u3046\u5de5\u4e8b\u306f<strong><span style=\"color: #e25041;\">\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d<\/span><\/strong>\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001<u>\u6e1b\u4fa1\u511f\u5374\u306e\u671f\u9593\u3084\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5909\u308f\u308a\u3001\u521d\u5e74\u5ea6\u306e\u7a0e\u984d\u3084\u8cc7\u91d1\u7e70\u308a\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002<\/u><\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u3067\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb\u7a7a\u8abf\u8a2d\u5099\u306e\u4ea4\u63db<br \/>\n\u30fb\u7d66\u6392\u6c34\u8a2d\u5099\u306e\u6539\u4fee<br \/>\n\u30fb\u5185\u88c5\u306e\u5f35\u66ff\u3048\u3084\u30ea\u30cb\u30e5\u30fc\u30a2\u30eb<br \/>\n\u30fb\u8a2d\u5099\u306e\u30b0\u30ec\u30fc\u30c9\u30a2\u30c3\u30d7\u5de5\u4e8b<\/p>\n<\/div>\n<p>\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1379.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.1379\u2003\u4fee\u7e55\u8cbb\u3068\u306a\u3089\u306a\u3044\u3082\u306e\u306e\u5224\u5b9a\u300d<\/a><br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/journal-entry-depreciation#4\" target=\"_blank\" rel=\"noopener\">\u300c\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u3068\u306f\uff1f\u57fa\u790e\u77e5\u8b58\u3092\u5177\u4f53\u4f8b\u3067\u4e01\u5be7\u306b\u89e3\u8aac\u300d\u3010\u4fee\u7e55\u8cbb\u3068\u8cc7\u672c\u7684\u652f\u51fa\u306e\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3011<\/a><\/p>\n<p>\u4e00\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u4f8b\uff1a\u7a7a\u8abf\u8a2d\u5099\u306e\u4ea4\u63db\u201d<\/p>\n<p>\u30a8\u30a2\u30b3\u30f3\u306e\u90e8\u54c1\u4ea4\u63db\u3084\u4fee\u7406\u306a\u3069\u3001\u539f\u72b6\u56de\u5fa9\u3084\u7dad\u6301\u7ba1\u7406\u3092\u76ee\u7684\u3068\u3059\u308b\u5de5\u4e8b\u306f\u3001\u4fee\u7e55\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u8a2d\u5099\u5168\u4f53\u3092\u4ea4\u63db\u3059\u308b\u5834\u5408\u3084\u3001\u9ad8\u6027\u80fd\u306a\u7a7a\u8abf\u8a2d\u5099\u3078\u66f4\u65b0\u3059\u308b\u5834\u5408\u306f\u3001\u8cc7\u672c\u7684\u652f\u51fa\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #7c706b;\"><\/th>\n<th style=\"background-color: #54acd2;\">\u4fee\u7e55\u8cbb<\/th>\n<th style=\"background-color: #61bd6d;\">\u8cc7\u672c\u7684\u652f\u51fa<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5de5\u4e8b\u5185\u5bb9<\/td>\n<td>\u30a8\u30a2\u30b3\u30f3\u306e\u90e8\u54c1\u4ea4\u63db\u30fb\u4fee\u7406\uff0810\u4e07\u5186\uff09<\/td>\n<td>\u9ad8\u6027\u80fd\u7a7a\u8abf\u3078\u66f4\u65b0\uff0830\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6027\u8cea<\/td>\n<td>\u539f\u72b6\u56de\u5fa9\u30fb\u7dad\u6301\u7ba1\u7406<\/td>\n<td>\u6027\u80fd\u5411\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u4f7f\u7528\u53ef\u80fd\u671f\u9593<\/td>\n<td>\u5927\u304d\u304f\u5909\u308f\u3089\u306a\u3044<\/td>\n<td>\u5ef6\u3073\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52d9\u51e6\u7406<\/td>\n<td><strong>\u5f53\u671f\u306b\u5168\u984d\u7d4c\u8cbb<\/strong><\/td>\n<td><strong>\u6e1b\u4fa1\u511f\u5374\uff0813\u5e74\uff09<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_08.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u7b2c8\u7bc0\u3000\u8cc7\u672c\u7684\u652f\u51fa\u3068\u4fee\u7e55\u8cbb\u300d<\/a><\/p>\n<\/div>\n<h3 id=\"l4ni07i9cyp2f98i8568\">2-3.\u8a2d\u5099\u66f4\u65b0\u6642\u306f\u300c\u9664\u5374\u640d\u300d\u3092\u8a08\u4e0a\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><u>\u8a2d\u5099\u3092\u66f4\u65b0\u3059\u308b\u969b\u306f\u3001\u53e4\u3044\u8a2d\u5099\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u3092<strong><span style=\"color: #e25041;\">\u300c\u9664\u5374\u640d\u300d<\/span><\/strong>\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/u>\u3067\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u304c\u6b8b\u3063\u3066\u3044\u308b\u8a2d\u5099\u3067\u3082\u3001\u5b9f\u969b\u306b\u4f7f\u7528\u3092\u7d42\u4e86\u3057\u3066\u64a4\u53bb\u3057\u305f\u5834\u5408\u306f\u3001\u6b8b\u3063\u3066\u3044\u308b\u7c3f\u4fa1\u3092\u4e00\u62ec\u3067\u7d4c\u8cbb\u5316\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u3067\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5206\u5305\u6a5f\u306e\u5165\u308c\u66ff\u3048<\/li>\n<li>\u30ec\u30bb\u30b3\u30f3\u306e\u66f4\u65b0<\/li>\n<li>\u7a7a\u8abf\u8a2d\u5099\u306e\u66f4\u65b0<\/li>\n<li>\u7d66\u6392\u6c34\u8a2d\u5099\u306e\u6539\u4fee<\/li>\n<li>\u5185\u88c5\u30ea\u30cb\u30e5\u30fc\u30a2\u30eb\u306b\u4f34\u3046\u64a4\u53bb<\/li>\n<\/ul>\n<\/div>\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u300c\u3069\u306e\u8a2d\u5099\u3092\u64a4\u53bb\u3057\u305f\u306e\u304b\u300d\u300c\u65e2\u5b58\u8a2d\u5099\u306e\u7c3f\u4fa1\u304c\u3044\u304f\u3089\u6b8b\u3063\u3066\u3044\u308b\u306e\u304b\u300d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"xd9mrnz3vccr9vbch8m7n\">2-4.\u88dc\u52a9\u91d1\u3092\u53d7\u3051\u305f\u8a2d\u5099\u306f\u300c\u5727\u7e2e\u8a18\u5e33\u300d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><u>\u8a2d\u5099\u5c0e\u5165\u6642\u306b\u88dc\u52a9\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u5727\u7e2e\u8a18\u5e33\u300d<\/span><\/strong>\u3092\u9069\u7528\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/u>\u3067\u3059\u3002<\/p>\n<p>\u88dc\u52a9\u91d1\u306f\u539f\u5247\u3068\u3057\u3066\u53ce\u76ca\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u88dc\u52a9\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5e74\u5ea6\u306b\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5727\u7e2e\u8a18\u5e33\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u88dc\u52a9\u91d1\u53d7\u7d66\u6642\u306e\u7a0e\u8ca0\u62c5\u3092\u8abf\u6574\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30011,000\u4e07\u5186\u306e\u8a2d\u5099\u306b\u5bfe\u3057\u3066300\u4e07\u5186\u306e\u88dc\u52a9\u91d1\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u8a2d\u5099\u306e\u53d6\u5f97\u4fa1\u984d\u3092700\u4e07\u5186\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u3067\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u96fb\u5b50\u85ac\u6b74\u3084\u30ec\u30bb\u30b3\u30f3\u5c0e\u5165\u306b\u5bfe\u3059\u308bIT\u5c0e\u5165\u88dc\u52a9\u91d1<\/li>\n<li>\u7a7a\u8abf\u30fb\u63db\u6c17\u8a2d\u5099\u306a\u3069\u611f\u67d3\u5bfe\u7b56\u306b\u95a2\u3059\u308b\u88dc\u52a9\u91d1<\/li>\n<li>\u8a2d\u5099\u66f4\u65b0\u306b\u5bfe\u3059\u308b\u81ea\u6cbb\u4f53\u306e\u52a9\u6210\u91d1<br \/>\n<span style=\"font-size: 14px;\">\u203b\u88dc\u52a9\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001\u9069\u7528\u8981\u4ef6\u3084\u51e6\u7406\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u88dc\u52a9\u91d1\u306f\u300c\u53d7\u3051\u53d6\u3063\u3066\u7d42\u308f\u308a\u300d\u3067\u306f\u306a\u304f\u3001\u7a0e\u52d9\u51e6\u7406\u307e\u3067\u542b\u3081\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u5727\u7e2e\u8a18\u5e33\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u88dc\u52a9\u91d1\u53d7\u7d66\u306b\u3088\u308b\u4e00\u6642\u7684\u306a\u7a0e\u8ca0\u62c5\u306e\u5897\u52a0\u3092\u6291\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u306b\u306f\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u5236\u5ea6\u306e\u8a73\u7d30\u306f\u6b21\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/compression-accounting-guide\" target=\"_blank\" rel=\"noopener\">\u300c\u5727\u7e2e\u8a18\u5e33\u3068\u306f\uff1f\u4ed5\u7d44\u307f\u3084\u4ed5\u8a33\u3001\u7279\u4f8b\u3068\u306e\u4f75\u7528\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u300d<\/a><\/p>\n<h3 id=\"5eqlhcq8053fghanwpukc\">2-5.\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u300d\u3092\u4f7f\u3046\u304b\u3092\u8a2d\u5099\u53d6\u5f97\u524d\u306b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><u>\u4e00\u5b9a\u306e\u8a2d\u5099\u6295\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001<strong><span style=\"color: #e25041;\">\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/span><\/strong>\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3001\u521d\u5e74\u5ea6\u306e\u7a0e\u984d\u306b\u5927\u304d\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><span class=\"f-marker-y\"><br \/>\n<\/span><\/p>\n<p>\u901a\u5e38\u306f\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5373\u6642\u511f\u5374\u307e\u305f\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d4c\u8cbb\u8a08\u4e0a\u3084\u7a0e\u984d\u8efd\u6e1b\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u524d\u5012\u3057\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u3067\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5206\u5305\u6a5f\u3084\u81ea\u52d5\u5206\u6ce8\u6a5f\u306a\u3069\u306e\u8abf\u5264\u6a5f\u5668<\/li>\n<li>\u96fb\u5b50\u85ac\u6b74\u3084\u30ec\u30bb\u30b3\u30f3\u306a\u3069\u306eIT\u8a2d\u5099<\/li>\n<li>\u7a7a\u8abf\u30fb\u63db\u6c17\u8a2d\u5099\u306a\u3069\u306e\u8a2d\u5099\u66f4\u65b0<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u8a2d\u5099\u306f\u3001\u751f\u7523\u6027\u5411\u4e0a\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306f\u3001\u8a2d\u5099\u53d6\u5f97\u5f8c\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u>\u305d\u306e\u305f\u3081\u3001\u8a2d\u5099\u6295\u8cc7\u306e\u691c\u8a0e\u6bb5\u968e\u3067\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u3092\u78ba\u8a8d\u3057\u3001\u5373\u6642\u511f\u5374\u3068\u7a0e\u984d\u63a7\u9664\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u3092\u6bd4\u8f03\u3057\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5434.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.5434\u2003\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09\u300d<\/a><\/p>\n<h3 id=\"nd9gt21xf8llfrdxi4cn\">2-6.40\u4e07\u5186\u672a\u6e80\u306e\u8a2d\u5099\u306f\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\"><u>40\u4e07\u5186<\/u><\/span><\/strong><u>\u672a\u6e80\u306e\u8a2d\u5099\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3067\u3042\u308c\u3070<strong><span style=\"color: #e25041;\">\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d<\/span><\/strong>\u3092\u9069\u7528\uff08\u4efb\u610f\uff09\u3059\u308b\u3053\u3068\u3067\u3001\u53d6\u5f97\u3057\u305f\u5e74\u306b\u5168\u984d\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-3\">\n<p><span style=\"color: #000000;\">\u203b\u672c\u7279\u4f8b\u306f\u4ee4\u548c8\u5e74\uff082026\u5e74\uff094\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u304b\u3089\u3001\u53d6\u5f97\u4fa1\u984d\u57fa\u6e96\u304c\u300c30\u4e07\u5186\u672a\u6e80\u300d\u304b\u3089\u300c40\u4e07\u5186\u672a\u6e80\u300d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<\/span><span style=\"color: #e25041;\"><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/syougaku_shisan.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d<\/a><\/span><u><span style=\"color: #e25041;\"><\/span><br \/>\n<\/u><\/p>\n<\/div>\n<p>\u901a\u5e38\u306f\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u308f\u305a\u3001\u7d4c\u8cbb\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u524d\u5012\u3057\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u3067\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u30d1\u30bd\u30b3\u30f3\u3001\u30bf\u30d6\u30ec\u30c3\u30c8\u306a\u3069\u306eIT\u6a5f\u5668<\/li>\n<li>\u30ec\u30bb\u30b3\u30f3\u5468\u8fba\u6a5f\u5668<\/li>\n<li>\u5c0f\u578b\u51b7\u8535\u5eab\u3084\u4fdd\u7ba1\u8a2d\u5099<\/li>\n<li>\u8abf\u5264\u88dc\u52a9\u6a5f\u5668<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306f1\u53f0\u3042\u305f\u308a40\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f\u3001\u6b21\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb\u53d6\u5f97\u4fa1\u984d\u304c40\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<br \/>\n\u30fb\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3067\u3042\u308b\u3053\u3068\uff08\u9752\u8272\u7533\u544a\uff09<br \/>\n\u30fb\u5e74\u9593\u306e\u9069\u7528\u4e0a\u9650\u304c300\u4e07\u5186\u3067\u3042\u308b\u3053\u3068<u><br \/>\n<\/u><\/p>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.5408\u2003\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d<\/a><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001<strong>1\u53f0\uff081\u8cc7\u7523\uff09\u3054\u3068\u306e\u53d6\u5f97\u4fa1\u984d\u3067\u5224\u5b9a<\/strong>\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8907\u6570\u306e\u8a2d\u5099\u3092\u307e\u3068\u3081\u3066\u8cfc\u5165\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u8acb\u6c42\u66f8\u3084\u898b\u7a4d\u66f8\u306e\u5185\u8a33\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u5e74\u9593300\u4e07\u5186\u306e\u4e0a\u9650<\/strong>\u304c\u3042\u308b\u305f\u3081\u3001\u8a2d\u5099\u306e\u53d6\u5f97\u6642\u671f\u3084\u8cfc\u5165\u5358\u4f4d\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u9069\u7528\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f\u3001\u7d4c\u8cbb\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u65e9\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5f53\u671f\u306e\u5229\u76ca\u3092\u6291\u3048\u305f\u3044\u5834\u5408\u306b\u306f\u6709\u52b9\u3067\u3059\u304c\u3001\u5c06\u6765\u306e\u5229\u76ca\u8a08\u753b\u3082\u8e0f\u307e\u3048\u3066\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/journal-entry-depreciation#7-1\" target=\"_blank\" rel=\"noopener\">\u300c\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u3068\u306f\uff1f\u57fa\u790e\u77e5\u8b58\u3092\u5177\u4f53\u4f8b\u3067\u4e01\u5be7\u306b\u89e3\u8aac\u300d<\/a><u><\/u><\/p>\n<h3 id=\"z39scwrjcqyr4gb9lb1a\">2-7.20\u4e07\u5186\u672a\u6e80\u306e\u8a2d\u5099\u306f\u3001\u300c\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u300d\u306b\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><u><strong><span style=\"color: #e25041;\">20\u4e07\u5186<\/span><\/strong>\u672a\u6e80\u306e\u8cc7\u7523\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u300d<\/span><\/strong>\u3068\u3057\u3066<strong><span style=\"color: #e25041;\">3\u5e74\u9593<\/span><\/strong>\u3067\u5747\u7b49\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u901a\u5e38\u306f\u8cc7\u7523\u3054\u3068\u306b\u8010\u7528\u5e74\u6570\u3092\u8a2d\u5b9a\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u8cbb\u914d\u5206\u30923\u5e74\u306b\u56fa\u5b9a\u3067\u304d\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d4c\u8cbb\u8a08\u4e0a\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u3084\u3059\u304f\u3001\u7a0e\u984d\u3084\u8cc7\u91d1\u7e70\u308a\u306e\u5b89\u5b9a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8abf\u5264\u85ac\u5c40\u3067\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4e8b\u52d9\u7528\u5099\u54c1\u3084\u4ec0\u5668<\/li>\n<li>\u5c0f\u898f\u6a21\u306a\u4fdd\u7ba1\u8a2d\u5099<\/li>\n<li>\u5468\u8fba\u6a5f\u5668\u3084\u88dc\u52a9\u6a5f\u5668<\/li>\n<li>\u8abf\u5264\u88dc\u52a9\u7528\u306e\u5c0f\u578b\u6a5f\u5668<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u3001\u6b21\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u30fb\u53d6\u5f97\u4fa1\u984d\u304c20\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<br \/>\n\u30fb3\u5e74\u9593\u3067\u5747\u7b49\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068<\/p>\n<p>\u203b\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3068\u306f\u7570\u306a\u308a\u3001\u5e74\u9593\u4e0a\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3082\u3001<strong>1\u8cc7\u7523\u3054\u3068\u306e\u53d6\u5f97\u4fa1\u984d\u3067\u5224\u5b9a<\/strong>\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u5236\u5ea6\u306f\u500b\u5225\u306e\u8010\u7528\u5e74\u6570\u306b\u95a2\u4fc2\u306a\u304f\u30013\u5e74\u9593\u3067\u5747\u7b49\u306b\u8cbb\u7528\u914d\u5206\u3055\u308c\u308b\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u3084\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306e\u7ba1\u7406\u3092\u7c21\u7565\u5316\u3067\u304d\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f<strong><span style=\"color: #e25041;\">\u511f\u5374\u8cc7\u7523\u7a0e\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff09\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916<\/span><\/strong>\u3068\u306a\u308b\u70b9\u3082\u7279\u5fb4\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5c11\u984d\u8cc7\u7523\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3060\u3051\u3067\u306a\u304f\u3001\u5c06\u6765\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u307e\u3067\u542b\u3081\u3066\u51e6\u7406\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<u>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff0840\u4e07\u5186\u672a\u6e80\uff09\u306e\u7279\u4f8b\u3068\u306f\u9078\u629e\u95a2\u4fc2<\/u>\u306b\u3042\u308b\u305f\u3081\u3001\u540c\u3058\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u6b21\u306e\u3088\u3046\u306b\u76ee\u7684\u306b\u5fdc\u3058\u3066<span style=\"font-size: 16px; color: #333333;\">\u51e6\u7406\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p>\u30fb\u5f53\u671f\u306e\u7d4c\u8cbb\u3092\u5897\u3084\u3057\u305f\u3044\u5834\u5408\u3000\u2192\u3000\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<br data-start=\"651\" data-end=\"654\" \/><br \/>\n\u30fb\u8cbb\u7528\u914d\u5206\u3092\u5b89\u5b9a\u3055\u305b\u305f\u3044\u5834\u5408\u3000\u2192\u3000\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/p>\n<p><span style=\"font-size: 14px;\">\u203b\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3084\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f<strong>\u4efb\u610f<\/strong>\u3067\u3042\u308a\u3001\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<\/div>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/journal-entry-depreciation#7-23\" target=\"_blank\" rel=\"noopener\">\u300c\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u3068\u306f\uff1f\u57fa\u790e\u77e5\u8b58\u3092\u5177\u4f53\u4f8b\u3067\u4e01\u5be7\u306b\u89e3\u8aac\u300d<\/a><\/p>\n<h2 id=\"4ick0wfz3r62hklhygameb\">3.\u307e\u3068\u3081\u3000\u6700\u7d42\u5224\u65ad\u306b\u306f\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u6709\u52b9<\/h2>\n<p>\u8abf\u5264\u85ac\u5c40\u306e\u8a2d\u5099\u6295\u8cc7\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u8cc7\u7523\u533a\u5206\u3084\u51e6\u7406\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7a0e\u984d\u3084\u8cc7\u91d1\u7e70\u308a\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u5185\u90e8\u9020\u4f5c\u306e\u533a\u5206\u3084\u4fee\u7e55\u8cbb\u3068\u8cc7\u672c\u7684\u652f\u51fa\u306e\u5224\u65ad\u306a\u3069\u306f\u3001\u660e\u78ba\u306a\u6570\u5024\u57fa\u6e96\u3060\u3051\u3067\u5224\u65ad\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001<strong><span style=\"color: #e25041;\">\u5de5\u4e8b\u5185\u5bb9\u3084\u5b9f\u614b\u306b\u57fa\u3065\u3044\u305f\u6574\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059<\/span><\/strong>\u3002\u305d\u306e\u305f\u3081\u3001<u>\u6700\u7d42\u7684\u306a\u5224\u65ad\u306b\u304a\u3044\u3066\u306f\u3001\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u304c\u6709\u52b9\u3067\u3059\u3002<\/u><\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u7523\u533a\u5206\u3084\u51e6\u7406\u65b9\u6cd5\u3092\u5b9f\u614b\u306b\u57fa\u3065\u3044\u3066\u6574\u7406\u3067\u304d\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u6291\u3048\u306a\u304c\u3089\u3001\u7d4c\u8cbb\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u9069\u5207\u306b\u8a2d\u8a08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u8abf\u5264\u85ac\u5c40<\/strong>\u306f\u4e00\u822c\u7684\u306a\u696d\u754c\u3068\u6bd4\u3079\u3066<strong>\u5224\u65ad\u304c\u8907\u96d1<\/strong>\u306b\u306a\u308a\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u696d\u754c\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb<\/strong>\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u8abf\u5264\u85ac\u5c40\u7279\u6709\u306e\u8a2d\u5099\u3084\u53ce\u76ca\u69cb\u9020\u3092\u8e0f\u307e\u3048\u305f\u3001\u3088\u308a\u5b9f\u614b\u306b\u5373\u3057\u305f\u5224\u65ad\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u6b21\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-tax-accountant-komikomi\" target=\"_blank\" rel=\"noopener\">\u300e\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\u300f<\/a><\/p>\n<p><\/p>\n<p style=\"display: none;\">\u300e\u85ac\u5c40\u7a0e\u52d9\u306e\u60a9\u307f\u3092\u89e3\u6c7a\uff01\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u3068\u306f\u300f<u><br \/>\n<\/u><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u5206\u5305\u6a5f\u306f\u4f55\u5e74\u3067\u511f\u5374\u3067\u304d\u308b\uff1f\u300d \u300c\u5185\u88c5\u5de5\u4e8b\u8cbb\u7528\u306f\u3001\u3069\u3053\u307e\u3067\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\uff1f\u300d \u8abf\u5264\u85ac\u5c40\u3067\u306f\u3001\u8abf\u5264\u6a5f\u5668\u3084\u5185\u88c5\u5de5\u4e8b\u306a\u3069\u591a\u984d\u306e\u8a2d\u5099\u6295\u8cc7\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u3053\u3046\u3057\u305f\u5224\u65ad\u3067\u8ff7\u3046\u5834\u9762\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002 \u3053\u308c\u3089\u306e\u8cbb\u7528\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u306b\u3088\u3063 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3174,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-3176","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\/3176","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=3176"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3176\/revisions"}],"predecessor-version":[{"id":3179,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3176\/revisions\/3179"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3174"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}