{"id":3222,"date":"2026-07-27T10:00:00","date_gmt":"2026-07-27T01:00:00","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3222"},"modified":"2026-07-23T10:31:26","modified_gmt":"2026-07-23T01:31:26","slug":"medical-service-company","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/medical-service-company","title":{"rendered":"MS\u6cd5\u4eba\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u3068\u3068\u3082\u306b\u8a2d\u7acb\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<p><strong>\u300c\u305d\u3082\u305d\u3082\u3001MS\u6cd5\u4eba\u3068\u306f\u3069\u3093\u306a\u4f1a\u793e\u306a\u306e\u304b\u300d<\/strong><\/p>\n<p>\u300cMS\u6cd5\u4eba\u300d\u3068\u3044\u3046\u540d\u79f0\u306f\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u3063\u3066\u3082\u3001\u300c\u4f55\u3092\u3059\u308b\u4f1a\u793e\u306a\u306e\u304b\u300d\u300c\u306a\u305c\u8a2d\u7acb\u3059\u308b\u306e\u304b\u300d\u306a\u3069\u3001\u305d\u306e\u5b9f\u614b\u306f\u77e5\u3089\u306a\u3044\u3068\u3044\u3046\u65b9\u306f\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>MS\u6cd5\u4eba\u306f\u3001\u533b\u7642\u6cd5\u4eba\u3084\u500b\u4eba\u306e\u30af\u30ea\u30cb\u30c3\u30af\u306b\u95a2\u308f\u308b\u696d\u52d9\u3092\u884c\u3046\u55b6\u5229\u6cd5\u4eba\u3067\u3059\u3002\u7d4c\u55b6\u3084\u696d\u52d9\u3092\u52b9\u7387\u5316\u3059\u308b\u307b\u304b\u3001\u7bc0\u7a0e\u3084\u4e8b\u696d\u627f\u7d99\u306b\u3082\u5229\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u533b\u7642\u6a5f\u95a2\u306e\u5fc3\u5f37\u3044\u5473\u65b9\u306b\u306a\u308b\u5b58\u5728\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u200b<span style=\"color: #000000;\">\u4e00\u65b9\u3067\u3001<strong><span class=\"f-marker-p\">M<\/span><\/strong><\/span>\u200b<strong><span style=\"color: #000000;\"><span class=\"f-marker-p\">S\u6cd5\u4eba\u306f\u898f\u5236\u304c\u5f37\u5316\u3055\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u696d\u52d9\u5b9f\u614b\u304c\u4f34\u3063\u3066\u304a\u3089\u305a\u3001\u5358\u306a\u308b\u7bc0\u7a0e\u76ee\u7684\u3067\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u5426\u8a8d\u306a\u3069\u306e\u30ea\u30b9\u30af\u3082\u61f8\u5ff5\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001MS\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3068\u3082\u306b\u3001\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<br \/>\nMS\u6cd5\u4eba\u8a2d\u7acb\u306b\u95a2\u3059\u308b\u7591\u554f\u3092\u89e3\u6d88\u3059\u308b\u30d2\u30f3\u30c8\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"bjxtr4hjuqztia4en1pr\">1.MS\u6cd5\u4eba\u3068\u306f\uff1f<\/h2>\n<p><strong><span style=\"color: #b8312f;\">MS\u6cd5\u4eba\uff08\u30e1\u30c7\u30a3\u30ab\u30eb\u30fb\u30b5\u30fc\u30d3\u30b9\u6cd5\u4eba\uff09<\/span>\u3068\u306f\u3001\u533b\u7642\u6a5f\u95a2\u306e\u904b\u55b6\u306b\u304b\u304b\u308f\u308b\u3055\u307e\u3056\u307e\u306a\u696d\u52d9\u3092\u62c5\u3046\u4e00\u822c\u4f01\u696d\u3067\u3059\u3002\u300cMS\u6cd5\u4eba\u300d\u306f\u6b63\u5f0f\u540d\u79f0\u3067\u306f\u306a\u304f<\/strong><strong>\u901a\u79f0\u3067\u3042\u308a\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\u3068\u3057\u3066\u904b\u55b6\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>MS\u6cd5\u4eba\u306f\u3001\u533b\u7642\u6cd5\u4eba\u3084\u30af\u30ea\u30cb\u30c3\u30af\u306b\u4ed8\u968f\u3057\u3066\u8a2d\u7acb\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u696d\u52d9\u306e\u63d0\u4f9b\u3084\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u3001\u533b\u7642\u306b\u95a2\u9023\u3059\u308b\u7269\u54c1\u306e\u8ca9\u58f2\u3084\u30ea\u30fc\u30b9\u306a\u3069\u306e\u3055\u307e\u3056\u307e\u306a\u696d\u52d9\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n<strong>\u305d\u306e\u305f\u3081\u3001\u7279\u5b9a\u306e\u533b\u7642\u6cd5\u4eba\u3084\u30af\u30ea\u30cb\u30c3\u30af\u3068\u5bc6\u63a5\u306a\u95a2\u4fc2\u3092\u3082\u3063\u3066\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/3c9m207utkb-3c4972e66426.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"blr4b8tb3brvtzg8aqbu5s\">1-1.\u533b\u7642\u6cd5\u4eba\u3068MS\u6cd5\u4eba\u306e\u9055\u3044<\/h3>\n<p>\u533b\u7642\u6cd5\u4eba\u3068MS\u6cd5\u4eba\u306e\u9055\u3044\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 21.1516%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 38.1619%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u533b\u7642\u6cd5\u4eba<\/span><\/strong><\/td>\n<td style=\"width: 40.6141%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">MS\u6cd5\u4eba<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u55b6\u5229\u6027<\/strong><\/td>\n<td style=\"width: 38.1619%;\">\u975e\u55b6\u5229<\/td>\n<td style=\"width: 40.6141%;\">\u55b6\u5229<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u5229\u76ca\u306e\u914d\u5f53<\/strong><\/td>\n<td style=\"width: 38.1619%;\">\u4e0d\u53ef<\/td>\n<td style=\"width: 40.6141%;\">\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u4e3b\u306a\u5f79\u54e1\u5f79\u8077<\/strong><\/td>\n<td style=\"width: 38.1619%;\">\n<p>\u7406\u4e8b\uff08\u539f\u52473\u540d\u4ee5\u4e0a\uff09<br \/>\n\u76e3\u4e8b\uff08\u539f\u52471\u540d\u4ee5\u4e0a\uff09<\/p>\n<\/td>\n<td style=\"width: 40.6141%;\">\n<p>\u53d6\u7de0\u5f79\uff081\u540d\u4ee5\u4e0a\uff09<br \/>\n\u76e3\u67fb\u5f79\uff08\u4efb\u610f\u8a2d\u7f6e\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u6700\u9ad8\u8cac\u4efb\u8005\u306e<br \/>\n\u533b\u5e2b\u8cc7\u683c<\/strong><\/td>\n<td style=\"width: 38.1619%;\">\u5fc5\u8981<\/td>\n<td style=\"width: 40.6141%;\">\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u5f79\u54e1\u306e\u89aa\u65cf\u5236\u9650<\/strong><\/p>\n<\/td>\n<td style=\"width: 38.1619%;\">\u3042\u308a<br \/>\n\u76e3\u4e8b\u306b\u306f\u3001\u7406\u4e8b\u306e\u89aa\u65cf\u3084\u533b\u7642\u6cd5\u4eba\u306e\u8077\u54e1\u306f\u5c31\u3081\u306a\u3044<\/td>\n<td style=\"width: 40.6141%;\">\u306a\u3057<br \/>\n\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306a\u3069\u3001\u89aa\u65cf\u3060\u3051\u3067\u56fa\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u5f79\u8077\u54e1\u306e\u517c\u52d9\u5236\u9650<\/strong><\/p>\n<\/td>\n<td style=\"width: 38.1619%; vertical-align: middle;\">\n<p>\u7d4c\u55b6\u4e0a\u306e\u5229\u5bb3\u95a2\u4fc2\u306b\u3042\u308bMS\u6cd5\u4eba\u306e\u5f79\u8077\u54e1\u3068\u306e\u517c\u52d9\u306f\u539f\u5247\u7981\u6b62<\/p>\n<\/td>\n<td style=\"width: 40.6141%; vertical-align: middle;\">\n<p>\u533b\u7642\u6cd5\u4eba\u306e\u5f79\u8077\u54e1\u3068\u306e\u517c\u52d9\u306f\u539f\u5247\u7981\u6b62<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u6cd5\u4eba\u5f62\u614b<\/strong><\/td>\n<td style=\"width: 38.1619%;\">\u793e\u56e3\u533b\u7642\u6cd5\u4eba<br \/>\n\u8ca1\u56e3\u533b\u7642\u6cd5\u4eba\u3000\u306a\u3069<\/td>\n<td style=\"width: 40.6141%;\">\u682a\u5f0f\u4f1a\u793e<br \/>\n\u5408\u540c\u4f1a\u793e\u3000\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u4e3b\u306a\u6839\u62e0\u6cd5<\/strong><\/td>\n<td style=\"width: 38.1619%;\">\u533b\u7642\u6cd5<\/td>\n<td style=\"width: 40.6141%;\">\u4f1a\u793e\u6cd5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1516%; background-color: #efefef; text-align: center;\"><strong>\u696d\u52d9\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 38.1619%; text-align: center;\">\n<div data-empty=\"true\" style=\"text-align: left;\">\u533b\u7642\u884c\u70ba<\/div>\n<\/td>\n<td style=\"width: 40.6141%;\">\u30fb\u533b\u7642\u6a5f\u95a2\u306e\u4f1a\u8a08\u3084\u30ec\u30bb\u30d7\u30c8\u3001\u4e8b\u52d9\u696d\u52d9\u306e\u53d7\u8a17<br \/>\n\u30fb\u6e05\u6383\u696d\u52d9<br \/>\n\u30fb\u533b\u7642\u7528\u5177\u3084\u885b\u661f\u7528\u5177\u306e\u7269\u8ca9<br \/>\n\u30fb\u533b\u7642\u6a5f\u5668\u306e\u30ea\u30fc\u30b9<br \/>\n\u30fb\u533b\u7642\u6a5f\u95a2\u306b\u5bfe\u3059\u308b\u4e0d\u52d5\u7523\u8cc3\u8cb8<br \/>\n\u306a\u3069\u3001\u6cd5\u5f8b\u306b\u53cd\u3057\u306a\u3044\u3042\u3089\u3086\u308b\u55b6\u5229\u696d\u52d9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u533b\u7642\u6cd5\u4eba\u306f\u3001\u60a3\u8005\u306e\u5229\u76ca\u3092\u6700\u512a\u5148\u306b\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u7406\u7531\u304b\u3089\u3001\u6cd5\u5f8b\u4e0a\u3001\u55b6\u5229\u3092\u76ee\u7684\u3068\u3057\u305f\u6d3b\u52d5\u3059\u308b\u3053\u3068\u3092\u53b3\u3057\u304f\u898f\u5236\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u3053\u3067\u533b\u7642\u6a5f\u95a2\u306e\u30b5\u30dd\u30fc\u30c8\u696d\u52d9\u3084\u7d4c\u55b6\u306e\u591a\u89d2\u5316\u3092\u62c5\u3046\u306e\u304cMS\u6cd5\u4eba\u3067\u3059\u3002MS\u6cd5\u4eba\u306f\u4e00\u822c\u4f01\u696d\u3067\u3042\u308b\u305f\u3081\u3001\u55b6\u5229\u76ee\u7684\u306e\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u696d\u52d9\u306e\u5185\u5bb9\u306b\u898f\u5236\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"jienjc99rxdfx47anrqee\">2.MS\u6cd5\u4eba\u8a2d\u7acb\u306e5\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e5\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u6240\u5f97\u306e\u5206\u6563\u304c\u3067\u304d\u308b<\/strong><\/li>\n<li><strong>\u533b\u7642\u6cd5\u3067\u898f\u5236\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u304c\u3067\u304d\u308b<\/strong><\/li>\n<li><strong>\u8cc7\u91d1\u8abf\u9054\u306e\u624b\u6bb5\u304c\u5897\u3048\u308b<\/strong><\/li>\n<li><strong>\u7d4c\u55b6\u30ea\u30b9\u30af\u304b\u3089\u8cc7\u7523\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"fefdr8oi9lc6lim1rxg8e\">2-1.\u6240\u5f97\u306e\u5206\u6563\u304c\u3067\u304d\u308b<\/h3>\n<p><strong>MS\u6cd5\u4eba\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u3092\u5206\u6563\u3057\u3001\u7bc0\u7a0e\u306b\u3088\u308a\u4e16\u5e2f\u306e\u6240\u5f97\u3092\u5897\u3084\u3059\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u500b\u4eba\u306e\u30af\u30ea\u30cb\u30c3\u30af\u306e\u5834\u5408\u3001\u9662\u9577\u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u6240\u5f97\u304c\u591a\u3044\u307b\u3069\u306b\u305d\u306e\u7a0e\u91d1\u306f\u9ad8\u984d\u306b\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u305d\u3053\u3067\u3001\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u3092\u5f79\u54e1\u3068\u3059\u308bMS\u6cd5\u4eba\u306b\u696d\u52d9\u3092\u59d4\u8a17\u3057\u3001\u59d4\u8a17\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u3067\u9662\u9577\u306e\u6240\u5f97\u3092\u6291\u3048\u3001\u8ca0\u62c5\u3059\u308b\u6240\u5f97\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3055\u3089\u306bMS\u6cd5\u4eba\u306e\u5f79\u54e1\u3067\u3042\u308b\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u304c\u5f79\u54e1\u5831\u916c\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3067\u3001\u7d50\u679c\u7684\u306b\u4e16\u5e2f\u306e\u53ce\u5165\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/p>\n<p><strong>\u305f\u3060\u3057\u3001MS\u6cd5\u4eba\u304c\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u5b9f\u614b\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u7bc0\u7a0e\u76ee\u7684\u306eMS\u6cd5\u4eba\u8a2d\u7acb\u6253\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u304f\u308f\u3057\u304f\u306f\u3001\u300c<\/strong><a href=\"#wz7lb85fl9m4qgshhu3in\" target=\"_self\"><strong>3-2. \u7a0e\u52d9\u5426\u8a8d\u30ea\u30b9\u30af\u304c\u3042\u308b<\/strong><\/a><strong>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"vig1n739ot9h9k2t5qncn\">2-2.\u533b\u7642\u6cd5\u3067\u898f\u5236\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u304c\u3067\u304d\u308b<\/h3>\n<p><strong>MS\u6cd5\u4eba\u3067\u306f\u3001\u533b\u7642\u6cd5\u4eba\u304c\u533b\u7642\u6cd5\u3067\u898f\u5236\u3055\u308c\u3066\u3044\u308b\u55b6\u5229\u76ee\u7684\u306e\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u533b\u7642\u6a5f\u95a2\u306e\u5f97\u610f\u5206\u91ce\u3092\u751f\u304b\u3057\u305f\u4e8b\u696d\u3084\u7d4c\u55b6\u306e\u591a\u89d2\u5316\u3001\u53ce\u76ca\u306e\u5411\u4e0a\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u533b\u7642\u6cd5\u4eba\u3067\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u3066\u3082\u3001MS\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3067\u304d\u308b\u95a2\u9023\u4e8b\u696d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5065\u5eb7\u98df\u54c1\u3084\u5316\u7ca7\u54c1\u306a\u3069\u306e\u7269\u8ca9<\/li>\n<li>\u770b\u8b77\u5e2b\u306e\u6d3e\u9063\u4e8b\u696d<\/li>\n<li>\u533b\u7642\u6a5f\u5668\u306e\u30ea\u30fc\u30b9<\/li>\n<li>\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3000\u306a\u3069<\/li>\n<\/ul>\n<p>\u533b\u7642\u95a2\u9023\u5206\u91ce\u3067\u4e8b\u696d\u3092\u62e1\u5927\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u304c\u8996\u91ce\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"jvdpi6qwowhzgwwvxsivu\">2-3.\u8cc7\u91d1\u8abf\u9054\u306e\u624b\u6bb5\u304c\u5897\u3048\u308b<\/h3>\n<p><strong>\u533b\u7642\u6a5f\u95a2\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u65b9\u6cd5\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u878d\u8cc7\u304c\u4e3b\u3068\u306a\u308a\u307e\u3059\u3002MS\u6cd5\u4eba\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u9078\u629e\u80a2\u304c\u5897\u3048\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 1%; margin-right: calc(99%);\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #efefef;\">\u8cc7\u91d1\u8abf\u9054\u306e\u65b9\u6cd5<\/span><\/strong><\/td>\n<td style=\"width: 33.3334%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u533b\u7642\u6cd5\u4eba<\/span><\/strong><\/td>\n<td style=\"width: 33.3333%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">MS\u6cd5\u4eba<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center; background-color: #efefef;\"><strong>\u9280\u884c\u878d\u8cc7<\/strong><\/td>\n<td style=\"width: 33.3334%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center; background-color: #efefef;\"><strong>\u682a\u5f0f\u306e\u767a\u884c\u30fb\u5897\u8cc7<\/strong><\/td>\n<td style=\"width: 33.3334%; text-align: center;\">\u00d7<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center; background-color: #efefef;\"><strong>\u793e\u50b5\u306e\u767a\u884c<\/strong><\/td>\n<td style=\"width: 33.3334%; text-align: center;\">\u25b3\u3000\u539f\u5247\u4e0d\u53ef<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center; background-color: #efefef;\"><strong>\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3057\u305f\u878d\u8cc7<\/strong><\/td>\n<td style=\"width: 33.3334%; text-align: center;\">\u25b3\u3000\u5236\u9650\u3042\u308a<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u533b\u7642\u6a5f\u95a2\u306e\u8cc7\u91d1\u8abf\u9054\u306f\u3001\u533b\u7642\u6cd5\u7b49\u306b\u3088\u308a\u591a\u304f\u306e\u5236\u9650\u3092\u53d7\u3051\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u533b\u7642\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001\u793e\u50b5\u306e\u767a\u884c\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u53b3\u3057\u3044\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001<\/span>\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u8cc7\u91d1\u306e\u878d\u8cc7\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3082\u533b\u7642\u6cd5\u306e\u898f\u5236\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4e00\u822c\u7684\u306b\u533b\u7642\u6a5f\u95a2\u304c\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u305f\u3081\u306e\u65b9\u6cd5\u306b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u798f\u7949\u533b\u7642\u6a5f\u69cb\uff08WAM\uff09\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u306a\u3069\u3001\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u3001MS\u6cd5\u4eba\u306e\u682a\u5f0f\u3084\u793e\u50b5\u306e\u767a\u884c\u3001\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3057\u305f\u878d\u8cc7\u306a\u3069\u306b\u3088\u308a\u8cc7\u91d1\u8abf\u9054\u3057\u3001\u533b\u7642\u6a5f\u95a2\u306b\u8cb8\u3057\u4ed8\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8a2d\u7acb\u3057\u305f\u3070\u304b\u308a\u3067\u5b9f\u7e3e\u304c\u306a\u3044MS\u6cd5\u4eba\u306f\u3001\u878d\u8cc7\u306e\u5be9\u67fb\u3092\u901a\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u533b\u7642\u6cd5\u4eba\u3084\u30af\u30ea\u30cb\u30c3\u30af\u306e\u9662\u9577\u304cMS\u6cd5\u4eba\u306e\u50b5\u52d9\u3092\u9023\u5e2f\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>MS\u6cd5\u4eba\u3068\u3057\u3066\u306e\u5b9f\u7e3e\u304c\u7a4d\u307f\u4e0a\u304c\u3063\u3066\u3044\u304f\u3053\u3068\u3067\u3001MS\u6cd5\u4eba\u5358\u72ec\u3067\u306e\u878d\u8cc7\u3084\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3057\u305f\u9ad8\u984d\u306a\u878d\u8cc7\u3082\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"m68wabzuqazgnx46p38o\">2-4.\u7d4c\u55b6\u30ea\u30b9\u30af\u304b\u3089\u8cc7\u7523\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><strong>\u533b\u7642\u6a5f\u95a2\u3068MS\u6cd5\u4eba\u3092\u5206\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u533b\u7642\u6a5f\u95a2\u304c\u8ca1\u52d9\u4e0a\u306e\u554f\u984c\u3092\u62b1\u3048\u305f\u5834\u5408\u3067\u3082\u8cc7\u7523\u3092\u5b88\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u533b\u7642\u6a5f\u95a2\u306f\u3001\u4e00\u822c\u7684\u306a\u7d4c\u55b6\u30ea\u30b9\u30af\u306e\u307b\u304b\u3001\u533b\u7642\u6a5f\u95a2\u7279\u6709\u306e\u30ea\u30b9\u30af\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">MS\u6cd5\u4eba\u304c\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cc7\u7523\u3092\u6240\u6709\u3057\u3001\u533b\u7642\u6a5f\u95a2\u306b\u30ea\u30fc\u30b9\u3059\u308b\u3053\u3068\u3067\u3001<\/span>\u4e07\u304c\u4e00\u3001\u533b\u7642\u6cd5\u4eba\u304c\u7d4c\u55b6\u30ea\u30b9\u30af\u3092\u62b1\u3048\u305f\u5834\u5408\u3067\u3082\u3001\u8cc7\u7523\u3092\u5b88\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u65b0\u305f\u306b\u533b\u7642\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u51fa\u8cc7\u6301\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u51fa\u8cc7\u3057\u305f\u4eba\u304c\u533b\u7642\u6cd5\u4eba\u306e\u7406\u4e8b\u9577\u304b\u3089\u9000\u4efb\u3057\u305f\u308a\u3001\u533b\u7642\u6cd5\u4eba\u304c\u89e3\u6563\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u51fa\u8cc7\u3057\u305f\u8cc7\u7523\u306f\u623b\u308b\u3053\u3068\u306a\u304f\u3001\u5931\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><strong>\u203b\u533b\u7642\u6cd5\u4eba\u306e\u51fa\u8cc7\u6301\u5206\u3068\u306f\uff1f<\/strong><br \/>\n\u51fa\u8cc7\u8005\u304c\u533b\u7642\u6cd5\u4eba\u306e\u8ca1\u7523\u306b\u5bfe\u3057\u3001\u8ca1\u7523\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u3002<br \/>\n2007\u5e744\u67081\u65e5\u4ee5\u964d\u306f\u3001\u65b0\u305f\u306b\u51fa\u8cc7\u6301\u5206\u3042\u308a\u306e\u533b\u7642\u6cd5\u4eba\u306f\u8a2d\u7acb\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<h3 id=\"hb6ribvbjmc8h44uht1wkx\">2-5.\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/h3>\n<p>MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3084\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u3082\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 id=\"e9kyhmouift71yezpoxp22\">\u2460MS\u6cd5\u4eba\u306f\u3001\u5f8c\u7d99\u8005\u304c\u533b\u5e2b\u30fb\u6b6f\u79d1\u533b\u5e2b\u3067\u306a\u304f\u3066\u3082\u7d4c\u55b6\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u308b<\/h4>\n<p>\u533b\u7642\u6cd5\u4eba\u306e\u7406\u4e8b\u9577\u3084\u30af\u30ea\u30cb\u30c3\u30af\u306e\u9662\u9577\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u533b\u5e2b\u3082\u3057\u304f\u306f\u3001\u6b6f\u79d1\u533b\u5e2b\u3067\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u5b50\u3069\u3082\u304c\u533b\u5e2b\u30fb\u6b6f\u79d1\u533b\u5e2b\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u5f8c\u7d99\u8005\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>MS\u6cd5\u4eba\u306b\u8cc7\u7523\u3092\u79fb\u3059\u3053\u3068\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u5b50\u3069\u3082\u304c<\/span>\u533b\u5e2b\u30fb\u6b6f\u79d1\u533b\u5e2b\u8cc7\u683c\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u8cc7\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u8907\u6570\u4eba\u306e\u5b50\u3069\u3082\u304c\u304a\u308a\u3001\u533b\u7642\u6a5f\u95a2\u306e\u627f\u7d99\u3067\u76f8\u7d9a\u306e\u5206\u914d\u306b\u4e0d\u5e73\u7b49\u304c\u751f\u3058\u308b\u5834\u5408\u3067\u3082\u3001MS\u6cd5\u4eba\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u5206\u914d\u306e\u9078\u629e\u80a2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"0qfla8p6agupy7y092ca9\">\u2461\u533b\u7642\u6cd5\u4eba\uff08\u51fa\u8cc7\u6301\u5206\u3042\u308a\uff09\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b<\/h4>\n<p>\u533b\u7642\u6cd5\u4eba\u306f\u914d\u5f53\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5185\u90e8\u7559\u4fdd\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u76f8\u7d9a\u6642\u306b\u3001\u51fa\u8cc7\u6301\u5206\u306e\u8a55\u4fa1\u304c\u9ad8\u984d\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u5229\u76ca\u3092\u5206\u6563\u3055\u305b\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u8a55\u4fa1\u984d\u306e\u4e0a\u6607\u3092\u304a\u3055\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u3042\u3089\u304b\u3058\u3081MS\u6cd5\u4eba\u306e\u51fa\u8cc7\u8005\uff08\u682a\u4e3b\uff09\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u76f8\u624b\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><strong>\u533b\u7642\u6cd5\u4eba\uff08\u51fa\u8cc7\u6301\u5206\u306a\u3057\uff09\u306e\u30b1\u30fc\u30b9<\/strong><\/li>\n<\/ul>\n<p>\u51fa\u8cc7\u6301\u5206\u306a\u3057\u306e\u5834\u5408\u3001\u533b\u7642\u6cd5\u4eba\u306e\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u6a29\u304c\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n\u203b\u7279\u5b9a\u306e\u500b\u4eba\u306b\u4e0d\u5f53\u306b\u5229\u76ca\u3092\u4e0e\u3048\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u533b\u7642\u6cd5\u4eba\u304c\u6301\u5206\u3042\u308a\u304b\u3089\u6301\u5206\u306a\u3057\u306b\u79fb\u884c\u3059\u308b\u5834\u5408\u3001\u51fa\u8cc7\u8005\u306e\uff11\u4eba\u304c\u6301\u5206\u3092\u653e\u68c4\u3057\u305f\u5834\u5408\u306f\u3001\u4ed6\u306e\u51fa\u8cc7\u8005\u306b\u3001\u51fa\u8cc7\u8005\u5168\u54e1\u304c\u653e\u68c4\u3057\u305f\u5834\u5408\u306f\u3001\u533b\u7642\u6cd5\u4eba\u306b\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e73\u6210\uff18\u5e7412\u670831\u65e5\u307e\u3067\u306f\u3001<span style=\"font-size: 15px; color: #111111;\">\u79fb\u884c\u8a08\u753b\u8a8d\u5b9a\u5236\u5ea6\u3068\u3057\u3066\u79fb\u884c\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u533b\u7642\u6cd5\u4eba\u306f\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3084\u878d\u8cc7\u652f\u63f4\u306a\u3069\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<\/div>\n<h2 id=\"6894aym70cnijqb95862t\">3.MS\u6cd5\u4eba\u8a2d\u7acb6\u3064\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u306f\u3001\u696d\u52d9\u5b9f\u614b\u304c\u4f34\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u8a2d\u7acb\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e6\u3064\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u5f79\u54e1\u306e\u517c\u52d9\u304c\u3067\u304d\u306a\u3044<\/strong><\/li>\n<li><strong>\u7a0e\u52d9\u5426\u8a8d\u30ea\u30b9\u30af\u304c\u3042\u308b<\/strong><\/li>\n<li><strong>\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/li>\n<li><strong>\u533b\u7642\u6cd5\u4eba\u3068\u306f\u5225\u306b\u7dad\u6301\u8cbb\u3084\u7a0e\u91d1\u304c\u304b\u304b\u308b<\/strong><\/li>\n<li><strong>\u533b\u7642\u6a5f\u95a2\u306b\u95a2\u9023\u3059\u308b\u6cd5\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u3044<\/strong><\/li>\n<li><strong>MS\u6cd5\u4eba\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u533b\u7642\u6cd5\u4eba\u306f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"yv1w7q3ioo79aj6srs7zb\">3-1.\u5f79\u54e1\u306e\u517c\u52d9\u304c\u3067\u304d\u306a\u3044<\/h3>\n<p><strong>\u533b\u7642\u6cd5\u4eba\u3068MS\u6cd5\u4eba\u306e\u5f79\u54e1\u306f\u3001\u517c\u52d9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u533b\u7642\u6cd5\u4eba\u306f\u975e\u55b6\u5229\u6027\u3092\u62c5\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u55b6\u5229\u3092\u76ee\u7684\u3068\u3057\u305fMS\u6cd5\u4eba\u3068\u306e\u5f79\u54e1\u306e\u517c\u52d9\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u306a\u304a\u3001\u500b\u4eba\u3067\u958b\u696d\u3057\u3066\u3044\u308b\u30af\u30ea\u30cb\u30c3\u30af\u306e\u9662\u9577\u3084\u3001\u5f79\u54e1\u3092\u52d9\u3081\u3066\u3044\u308b\u533b\u7642\u6cd5\u4eba\u3068\u53d6\u5f15\u95a2\u4fc2\u306e\u306a\u3044MS\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001\u5f79\u54e1\u306e\u517c\u52d9\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"wz7lb85fl9m4qgshhu3in\">3-2.\u7a0e\u52d9\u5426\u8a8d\u30ea\u30b9\u30af\u304c\u3042\u308b<\/h3>\n<p><strong>\u533b\u7642\u6cd5\u4eba\u3068MS\u6cd5\u4eba\u306e\u53d6\u5f15\u304c\u4e0d\u9069\u5207\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u4ee4\u548c8\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u300c<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/08taikou_03.htm\" target=\"_blank\" rel=\"noopener\"><strong>\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u9593\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u66f8\u985e\u4fdd\u5b58\u306e\u7279\u4f8b<\/strong><\/a>\u300d\u304c\u5275\u8a2d\u3055\u308c\u305f\u3053\u3068\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u306b\u3082\u3001\u4ee5\u4e0b\u306e3\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<ul>\n<li><strong>\u53d6\u5f15\u5b9f\u614b\u3092\u660e\u78ba\u306b\u3059\u308b<\/strong><\/li>\n<li><strong>\u53d6\u5f15\u4fa1\u683c\u306e\u6839\u62e0\u3092\u660e\u78ba\u306b\u3059\u308b<\/strong><\/li>\n<li><strong>\u6839\u62e0\u3068\u306a\u308b\u8cc7\u6599\u3092\u9069\u5207\u306b\u4fdd\u5b58\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>MS\u6cd5\u4eba\u306f\u540c\u65cf\u9593\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u696d\u52d9\u304c\u5b9f\u614b\u306b\u5373\u3057\u3066\u3044\u306a\u3044\u3001\u9069\u6b63\u306a\u53d6\u5f15\u4fa1\u683c\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u60aa\u8cea\u306a\u79df\u7a0e\u56de\u907f\u3068\u5224\u65ad\u3055\u308c\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee4\u548c8\u5e74\u5ea6\u306e\u300c\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u9593\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u66f8\u985e\u4fdd\u5b58\u306e\u7279\u4f8b\u300d\u306e\u5275\u8a2d\u306b\u3088\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u66f8\u985e\u306e\u4fdd\u5b58\u8981\u4ef6\u304c\u53b3\u683c\u5316\u3055\u308c\u307e\u3059\u3002\u533b\u7642\u6a5f\u95a2\u3068\u305d\u308c\u306b\u4ed8\u968f\u3059\u308bMS\u6cd5\u4eba\u3082\u8a72\u5f53\u3059\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><strong>MS\u6cd5\u4eba\u306b\u304f\u308f\u3057\u3044\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3001\u9069\u5207\u306a\u4fa1\u683c\u3067\u53d6\u5f15\u3092\u884c\u3044\u3001\u66f8\u985e\u306e\u4fdd\u5b58\u306a\u3069\u306e\u5bfe\u5fdc\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/08taikou_03.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1|\u8ca1\u52d9\u7701<\/a><\/p>\n<h3 id=\"1z3y7oehizgbkyw0t01pb\">3-3.\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u6240\u5f97\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u671f\u5f85\u3057\u3066MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u30c8\u30fc\u30bf\u30eb\u306e\u7d0d\u7a0e\u984d\u304c\u4e0a\u304c\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>MS\u6cd5\u4eba\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u3092\u8efd\u6e1b\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u533b\u7642\u6a5f\u95a2\u3068MS\u6cd5\u4eba\u306e\u53d6\u5f15\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002MS\u6cd5\u4eba\u306e\u58f2\u4e0a\u304c\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3001\u3042\u3089\u304b\u3058\u3081\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"rmt60nujxasenp3d5fx4\">3-4.\u533b\u7642\u6cd5\u4eba\u3068\u306f\u5225\u306b\u7dad\u6301\u8cbb\u3084\u7a0e\u91d1\u304c\u304b\u304b\u308b<\/h3>\n<p>MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u65e2\u5b58\u306e\u533b\u7642\u6cd5\u4eba\u3068\u306f\u5225\u306e\u6cd5\u4eba\u683c\u306b\u306a\u308b\u305f\u3081\u3001\u8a2d\u7acb\u3084\u904b\u55b6\u306b\u8cbb\u7528\u3084\u7a0e\u91d1\u304c\u5225\u9014\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 34.6933%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u9805\u76ee<\/span><\/strong><\/td>\n<td style=\"width: 65.3067%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u5185\u5bb9<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.6933%; background-color: #efefef; text-align: center;\"><strong>\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u8cbb\u7528<\/strong><\/td>\n<td style=\"width: 65.3067%;\">\u30fb\u767b\u9332\u514d\u8a31\u7a0e<br \/>\n\u30fb\u5b9a\u6b3e\u95a2\u9023\u8cbb\u7528\uff08\u682a\u5f0f\u4f1a\u793e\u306e\u307f\uff09<br \/>\n\u30fb\u696d\u52d9\u306b\u5fc5\u8981\u306a\u8a31\u8a8d\u53ef\u306e\u53d6\u5f97\u8cbb\u7528<br \/>\n\u30fb\u8a2d\u7acb\u59d4\u8a17\u6599\u3000\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.6933%; background-color: #efefef; text-align: center;\"><strong>\u904b\u55b6\u306b\u5fc5\u8981\u306a\u8cbb\u7528<\/strong><\/td>\n<td style=\"width: 65.3067%;\">\u30fb\u4eba\u4ef6\u8cbb<br \/>\n\u30fb\u793e\u4f1a\u4fdd\u967a\u6599<br \/>\n\u30fb\u6d88\u8017\u54c1\u30fb\u8a2d\u5099\u8cbb<br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb\u696d\u52d9\u306b\u5fc5\u8981\u306a\u8a31\u8a8d\u53ef\u306e\u66f4\u65b0\u8cbb\u7528<\/span><br \/>\n\u30fb\u6cd5\u4eba\u304c\u8ca0\u62c5\u3059\u308b\u5404\u7a2e\u7a0e\u91d1<br \/>\n\u30fb\u7a0e\u52d9\u9867\u554f\u6599\u3000\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>MS\u6cd5\u4eba\u306f\u8a2d\u7acb\u6642\u671f\u3060\u3051\u3067\u306a\u304f\u3001\u7dad\u6301\u30fb\u904b\u55b6\u306b\u3082\u7d99\u7d9a\u7684\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u533b\u7642\u6cd5\u4eba\u3068\u306f\u5225\u306b\u4e8b\u696d\u8a08\u753b\u3084\u8cc7\u91d1\u7e70\u308a\u3092\u8003\u3048\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059<\/p>\n<h3 id=\"qpsxnkogb7kcnfz936oorh\">3-5.\u533b\u7642\u6a5f\u95a2\u306b\u95a2\u9023\u3059\u308b\u6cd5\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u3044<\/h3>\n<p><strong>\u533b\u7642\u6a5f\u95a2\u306f\u3001\u95a2\u9023\u3059\u308b\u6cd5\u5f8b\u306e\u6539\u6b63\u304c\u591a\u3044\u5206\u91ce\u3067\u3059\u3002\u305d\u308c\u306b\u4f34\u3044\u3001MS\u6cd5\u4eba\u3082\u76f4\u63a5\u7684\u3001\u9593\u63a5\u7684\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u533b\u7642\u95a2\u9023\u306e\u7a0e\u6cd5\u3084\u533b\u7642\u6cd5\u306f\u983b\u7e41\u306b\u6cd5\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u3055\u3089\u306bMS\u6cd5\u4eba\u306e\u696d\u52d9\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u85ac\u6a5f\u6cd5\u3001\u666f\u54c1\u8868\u793a\u6cd5\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u6cd5\u5f8b\u304c\u95a2\u9023\u3057\u3066\u304f\u308b\u305f\u3081\u3001\u6cd5\u6539\u6b63\u306e\u52d5\u304d\u306b\u306f\u5341\u5206\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u533b\u7642\u6cd5\u4eba\u30fb\u30af\u30ea\u30cb\u30c3\u30af\u69d8\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u306b\u3001<\/span>\u7a0e\u5236\u6539\u6b63\u3092\u306f\u3058\u3081\u5404\u7a2e\u30bb\u30df\u30ca\u30fc\u3092\u958b\u50ac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/seminar\/?seminar_type%5B0%5D=clinic\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u3000\u533b\u7642\u6cd5\u4eba\u30fb\u30af\u30ea\u30cb\u30c3\u30af\u5411\u3051\u30bb\u30df\u30ca\u30fc<\/strong><\/a><\/p>\n<h3 id=\"uq6ewnbvknnczygx4xc3o\">3-6.MS\u6cd5\u4eba\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u533b\u7642\u6cd5\u4eba\u306f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/h3>\n<p><strong>MS\u6cd5\u4eba\u306e\u4ee3\u8868\u304c\u533b\u7642\u6cd5\u4eba\u306e\u7406\u4e8b\u9577\u306e\u8fd1\u89aa\u8005\u3067\u3042\u308a\u3001\u4e00\u5b9a\u306e\u984d\u4ee5\u4e0a\u306e\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u3001\u533b\u7642\u6cd5\u4eba\u306f\u3001\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306b\u5bfe\u3057\u3001\u6bce\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c\uff13\u30f6\u6708\u4ee5\u5185\u306b\u300c<span style=\"color: #e25041;\">\u95a2\u4fc2\u4e8b\u696d\u8005\u3068\u306e\u53d6\u5f15\u306e\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8<\/span><span style=\"color: #000000;\">\u300d<\/span>\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><strong>\u53d6\u5f15\u76f8\u624b<\/strong><\/li>\n<\/ul>\n<p>\u30a4\u3000\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u5f79\u54e1\u307e\u305f\u306f\u305d\u306e\u8fd1\u89aa\u8005\uff08\uff0a\uff09<br \/>\n\u30ed\u3000\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u5f79\u54e1\u307e\u305f\u306f\u305d\u306e\u8fd1\u89aa\u8005\uff08\uff0a\uff09\u304c\u4ee3\u8868\u8005\u3067\u3042\u308b\u6cd5\u4eba<br \/>\n\u30cf\u3000\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u5f79\u54e1\u307e\u305f\u306f\u305d\u306e\u8fd1\u89aa\u8005\uff08\uff0a\uff09\u304c\u3001\u682a\u4e3b\u7dcf\u4f1a\u3001\u793e\u54e1\u7dcf\u4f1a\u3001\u8a55\u8b70\u54e1\u4f1a\u3001\u53d6\u7de0\u5f79\u4f1a\u3001\u7406\u4e8b\u4f1a\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u5360\u3081\u3066\u3044\u308b\u6cd5<br \/>\n\u30cb\u3000\u4ed6\u306e\u6cd5\u4eba\u306e\u5f79\u54e1\u304c\u3001\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u793e\u54e1\u7dcf\u4f1a\u3001\u8a55\u8b70\u54e1\u4f1a\u3001\u7406\u4e8b\u4f1a\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u5360\u3081\u3066\u3044\u308b\u5834\u5408\u306e\u4ed6\u306e\u6cd5\u4eba<br \/>\n\u30db\u3000\u30cf\u306e\u6cd5\u4eba\u306e\u5f79\u54e1\u304c\u3001\u4ed6\u306e\u6cd5\u4eba(\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u3092\u9664\u304f\u3002)\u306e\u682a\u4e3b\u7dcf\u4f1a\u3001\u793e\u54e1\u7dcf\u4f1a\u3001\u8a55\u8b70\u54e1\u4f1a\u3001\u53d6\u7de0\u5f79\u4f1a\u3001\u7406\u4e8b\u4f1a\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u5360\u3081\u3066\u3044\u308b\u5834\u5408\u306e\u4ed6\u306e\u6cd5\u4eba<\/p>\n<p>\uff0a\uff1a\u914d\u5076\u8005\u53c8\u306f\u4e8c\u89aa\u7b49\u5185\u306e\u89aa\u65cf<\/p>\n<ul>\n<li><strong>\u53d6\u5f15<\/strong><\/li>\n<\/ul>\n<p>\u30a4\u3000\u4e8b\u696d\u53ce\u76ca\u53c8\u306f\u4e8b\u696d\u8cbb\u7528\u306e\u984d\u304c\u4e00\u5343\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308a\u3001\u304b\u3064\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u5f53\u8a72\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6b21\u306e\u3044\u305a\u308c\u304b\u984d\u306e10%\u4ee5\u4e0a\u3092\u5360\u3081\u308b\u53d6\u5f15<br \/>\n\u30fb\u672c\u6765\u696d\u52d9\u4e8b\u696d\u53ce\u76ca\u3001\u9644\u5e2f\u696d\u52d9\u4e8b\u696d\u53ce\u76ca\u53ca\u3073\u53ce\u76ca\u696d\u52d9\u4e8b\u696d\u53ce\u76ca\u306e\u7dcf\u984d<br \/>\n\u30fb\u672c\u6765\u696d\u52d9\u4e8b\u696d\u8cbb\u7528\u3001\u9644\u5e2f\u696d\u52d9\u4e8b\u696d\u8cbb\u7528\u53ca\u3073\u53ce\u76ca\u696d\u52d9\u4e8b\u696d\u8cbb\u7528\u306e\u7dcf\u984d<br \/>\n\u30ed\u3000\u4e8b\u696d\u5916\u53ce\u76ca\u53c8\u306f\u4e8b\u696d\u5916\u8cbb\u7528\u306e\u984d\u304c\u4e00\u5343\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308a\u3001\u304b\u3064\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u5f53\u8a72\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3051\u308b\u4e8b\u696d\u5916\u53ce\u76ca\u53c8\u306f\u4e8b\u696d\u5916\u8cbb\u7528\u306e\u7dcf\u984d\u306e10%\u4ee5\u4e0a\u3092\u5360\u3081\u308b\u53d6\u5f15<br \/>\n\u30cf\u3000\u7279\u5225\u5229\u76ca\u53c8\u306f\u7279\u5225\u640d\u5931\u306e\u984d\u304c\u4e00\u5343\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u53d6\u5f15<br \/>\n\u30cb\u3000\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u7dcf\u984d\u304c\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u5f53\u8a72\u4f1a\u8a08\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u7dcf\u8cc7\u7523\u306e1\uff05\u4ee5\u4e0a\u3092\u5360\u3081\u3001\u304b\u3064\u4e00\u5343\u4e07\u5186\u3092\u8d85\u3048\u308b\u6b8b\u9ad8\u306b\u306a\u308b\u53d6\u5f15<br \/>\n\u30db\u3000\u8cc7\u91d1\u8cb8\u501f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u306e\u58f2\u8cb7\u305d\u306e\u4ed6\u306e\u53d6\u5f15\u306e\u7dcf\u984d\u304c\u3001\u4e00\u5343\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308a\u3001\u304b\u3064\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u5f53\u8a72\u4f1a\u8a08\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u7dcf\u8cc7\u7523\u306e1\uff05\u4ee5\u4e0a\u3092\u5360\u3081\u308b\u53d6\u5f15<br \/>\n\u30d8\u3000\u4e8b\u696d\u306e\u8b72\u53d7\u53c8\u306f\u8b72\u6e21\u306e\u5834\u5408\u306b\u3042\u3063\u3066\u306f\u3001\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u7dcf\u984d\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u984d\u304c\u3001\u4e00\u5343\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308a\u3001\u304b\u3064\u5f53\u8a72\u533b\u7642\u6cd5\u4eba\u306e\u5f53\u8a72\u4f1a\u8a08\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u7dcf\u8cc7\u7523\u306e1\uff05\u4ee5\u4e0a\u3092\u5360\u3081\u308b\u53d6\u5f15<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.pref.osaka.lg.jp\/o100020\/iryo\/hojin\/kessan.html\" target=\"_blank\" rel=\"noopener\">\u6c7a\u7b97\u66f8\uff08\u4e8b\u696d\u5831\u544a\u66f8\u7b49\uff09\u306e\u5c4a\u51fa\uff5c\u5927\u962a\u5e9c<\/a><\/p>\n<\/div>\n<h2>4.MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3059\u3079\u304d\u30b1\u30fc\u30b9<\/h2>\n<p><strong>\u533b\u7642\u6a5f\u95a2\u304c\u62e1\u5927\u57fa\u8abf\u306b\u3042\u308b\u3068\u304d\u306b\u3001MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3053\u3068\u3082\u591a\u3044\u305f\u3081\u3001\u307e\u305a\u306f<span class=\"f-marker-p\">\u533b<\/span><span class=\"f-marker-p\">\u79d1\u30fb\u6b6f\u79d1\u5206\u91ce\u306b\u304f\u308f\u3057\u3044\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u9662\u9577\u306e\u6240\u5f97\u7a0e\u304c\u8ca0\u62c5\u306b\u306a\u3063\u3066\u3044\u308b<\/strong><\/li>\n<li><strong>\u533b\u7642\u4ee5\u5916\u306e\u5206\u91ce\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3057\u305f\u3044<\/strong><\/li>\n<li><strong>\u533b\u7642\u6a5f\u95a2\u3092\u62e1\u5927\u3057\u305f\u3044<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3092\u3057\u305f\u3044<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"dg3ry1urd9fnsem9bzai8\">4-1.\u9662\u9577\u306e\u6240\u5f97\u7a0e\u304c\u8ca0\u62c5\u306b\u306a\u3063\u3066\u3044\u308b<\/h3>\n<p><strong>\u9662\u9577\u306e\u6240\u5f97\u304c\u591a\u304f\u3001\u6240\u5f97\u7a0e\u304c\u9ad8\u984d\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5bfe\u7b56\u3068\u3057\u3066MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u304c\u691c\u8a0e\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u306f\u3001\u696d\u52d9\u306e\u5b9f\u614b\u304c\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u3001\u3069\u3093\u306a\u4e8b\u696d\u3092\u884c\u3044\u3001\u5f79\u54e1\u3092\u8ab0\u306b\u3059\u308b\u304b\u306a\u3069\u3001\u3057\u3063\u304b\u308a\u3068MS\u6cd5\u4eba\u306e\u8a2d\u8a08\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"whprocfq9qlbb23zj9wjgm\">4-2.\u533b\u7642\u4ee5\u5916\u306e\u5206\u91ce\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3057\u305f\u3044<\/h3>\n<p><strong>\u533b\u7642\u6a5f\u95a2\u3067\u306f\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5206\u91ce\u306b\u4e8b\u696d\u3092\u5c55\u958b\u3057\u305f\u3044\u5834\u5408\u3001\u4ed8\u968f\u3059\u308bMS\u6cd5\u4eba\u306e\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u3001\u533b\u7642\u6a5f\u95a2\u306e\u4fe1\u983c\u3084\u5c02\u9580\u77e5\u8b58\u3001\u9867\u5ba2\u57fa\u76e4\u3092\u751f\u304b\u3057\u3064\u3064\u3001\u65b0\u3057\u3044\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e07\u304c\u4e00\u3001MS\u6cd5\u4eba\u3067\u59cb\u3081\u305f\u4e8b\u696d\u304c\u8ecc\u9053\u306b\u4e57\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u7d4c\u55b6\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8ca1\u52d9\u7684\u306a\u5f71\u97ff\u306f\u533b\u7642\u6a5f\u95a2\u306b\u306f\u53ca\u3070\u306a\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"t81py8y1swocyin11e2vi\">4-3.\u533b\u7642\u6a5f\u95a2\u3092\u62e1\u5927\u3057\u305f\u3044<\/h3>\n<p><strong>\u533b\u7642\u6a5f\u95a2\u81ea\u4f53\u306e\u4e8b\u696d\u3092\u62e1\u5927\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u3001MS\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u3010\u30b1\u30fc\u30b9\uff11\uff1a\u533b\u7642\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3011<\/strong><br \/>\n<strong>\u533b\u7642\u6cd5\u4eba\u5316\u3092\u3059\u308b\u5834\u5408\u3001\u30af\u30ea\u30cb\u30c3\u30af\u4f7f\u7528\u3057\u3066\u3044\u305f\u8cc7\u7523\u3092\u500b\u4eba\u306e\u8ca1\u7523\u3068\u3057\u3066\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u306f\u3001MS\u6cd5\u4eba\u8a2d\u7acb\u304c\u6709\u52b9\u3067\u3059\u3002<\/strong><\/p>\n<p>\u300c<a href=\"#m68wabzuqazgnx46p38o\" target=\"_self\">2-4.\u7d4c\u55b6\u30ea\u30b9\u30af\u304b\u3089\u8cc7\u7523\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u73fe\u5728\u306f\u300c\u6301\u5206\u3042\u308a\u300d\u306e\u533b\u7642\u6cd5\u4eba\u306e\u8a2d\u7acb\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3082\u3057\u533b\u7642\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306b\u3001\u3053\u308c\u307e\u3067\u4f7f\u7528\u3057\u3066\u304d\u305f\u500b\u4eba\u306e\u30af\u30ea\u30cb\u30c3\u30af\u306e\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3084\u533b\u7642\u6a5f\u5668\u306a\u3069\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u3001\u533b\u7642\u6cd5\u4eba\u306e\u6240\u6709\u8ca1\u7523\u3068\u306a\u308a\u3001\u500b\u4eba\u306e\u8ca1\u7523\u6a29\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3001\u533b\u7642\u6cd5\u4eba\u3067\u4f7f\u7528\u3059\u308b\u5efa\u7269\u3084\u533b\u7642\u6a5f\u5668\u3092MS\u6cd5\u4eba\u306e\u6240\u6709\u3068\u3057\u3001\u533b\u7642\u6cd5\u4eba\u306b\u8cb8\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u9662\u9577\u500b\u4eba\u306e\u8cc7\u7523\u3092\u5b88\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u30b1\u30fc\u30b9\uff12\uff1a\u5206\u9662\u5c55\u958b\u3059\u308b\u5834\u5408\u3011<\/strong><br \/>\n<strong>\u5206\u9662\u5c55\u958b\u3092\u3059\u308b\u5834\u5408\u306f\u3001MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u8cc7\u91d1\u8abf\u9054\u306e\u9078\u629e\u80a2\u304c\u5897\u3048\u308b\u307b\u304b\u3001\u672c\u9662\u30fb\u5206\u9662\u306e\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u3092\u4e00\u5143\u7ba1\u7406\u3057\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u3055\u3089\u306b\u65b0\u305f\u306b\u4f7f\u7528\u3059\u308b\u4e0d\u52d5\u7523\u3084\u533b\u7642\u6a5f\u5668\u306e\u6240\u6709\u30fb\u7ba1\u7406\u306e\u307b\u304b\u3001\u7d4c\u7406\u3084\u52b4\u52d9\u3001\u4e88\u7d04\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3001\u533b\u7642\u6750\u6599\u306e\u4ed5\u5165\u308c\u30fb\u7ba1\u7406\u306a\u3069\u3001\u5404\u5206\u9662\u3067\u884c\u3046\u306e\u306f\u3001\u975e\u52b9\u7387\u7684\u3067\u3059\u3002MS\u6cd5\u4eba\u304c\u4e00\u5143\u7ba1\u7406\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"55xz1h1h1jpa06c8l9h27a\">4-4.\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3092\u3057\u305f\u3044<\/h3>\n<p><strong>\u533b\u7642\u6cd5\u4eba\u306e\u7406\u4e8b\u9577\u306f\u3001\u533b\u5e2b\u3067\u306a\u3051\u308c\u3070\u5f15\u304d\u7d99\u3050\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306a\u3069\u3001\u533b\u7642\u6a5f\u95a2\u306e\u4e8b\u696d\u627f\u7d99\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u898f\u5236\u304c\u3042\u308a\u307e\u3059\u3002MS\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u4e8b\u696d\u627f\u7d99\u306b\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3055\u307e\u3056\u307e\u306a\u9078\u629e\u80a2\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8a73\u7d30\u306f\u3001\u300c<a href=\"#hb6ribvbjmc8h44uht1wkx\" target=\"_self\">2-6.\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"abej4aiuvrhtrknpcoc9i\">5.\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059<\/h2>\n<p><strong>\u3053\u3053\u307e\u3067\u7533\u3057\u4e0a\u3052\u3066\u304d\u305f\u901a\u308a\u3001MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u306f\u3001\u5358\u306a\u308b\u6cd5\u4eba\u8a2d\u7acb\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<span class=\"f-marker-p\">\u533b\u79d1\u30fb\u6b6f\u79d1\u696d\u754c\u3084\u7279\u6709\u306e\u7a0e\u52d9\u306e\u77e5\u8b58\u304c\u6b20\u304b\u305b\u306a\u3044\u306e\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/group\/dental\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3<\/strong><\/a>\u3067\u3042\u308c\u3070\u3001\u65e5\u5e38\u4f1a\u8a08\u304b\u3089\u7a0e\u52d9\u3001\u7d4c\u55b6\u76f8\u8ac7\u307e\u3067\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u69d8\u3092\u5168\u9762\u7684\u306b\u30b5\u30dd\u2015\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u533b\u79d1\u30fb\u6b6f\u79d1\u5c02\u9580\u30c1\u30fc\u30e0\u306f\u3001\u304a\u3088\u305d<span style=\"color: #e25041;\">1,000\u4ef6\u306e\u7a0e\u52d9\u9867\u554f\u5b9f\u7e3e<\/span>\uff08\u533b\u79d1\u30fb\u6b6f\u79d1\u5408\u8a08\uff0f2025\u5e746\u6708\u73fe\u5728\uff09\u304c\u3042\u308a\u307e\u3059\u3002\u533b\u7642\u5206\u91ce\u306a\u3089\u3067\u306f\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u306e\u7279\u5fb4\u3001\u8ab2\u984c\u306a\u3069\u3092\u3057\u3063\u304b\u308a\u628a\u63e1\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5927\u624b\u7a0e\u7406\u58eb\u6cd5\u4eba\u306a\u3089\u3067\u306f\u306e\u30ce\u30a6\u30cf\u30a6\u3092\u6301\u3064\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3060\u304b\u3089\u3053\u305d\u3001\u7d4c\u55b6\u306e\u4e0d\u5b89\u306b\u5bc4\u308a\u6dfb\u3044\u3001\u305d\u308c\u305e\u308c\u306e\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u69d8\u306b\u6700\u9069\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n<strong>\u533b\u7642\u6cd5\u4eba\u5316\u3084MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u3082\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><br \/>\n\u203b\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u306f\u3001\u5225\u9014\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">\u6b6f\u79d1\u30af\u30ea\u30cb\u30c3\u30af\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u306f\u3001\u5b9a\u984d\u3067\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u304a\u5f97\u306a\u30d7\u30e9\u30f3\u3067\u3059\u304c\u3001\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u905c\u8272\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/znph38d8kx-4f43c50c5b8c.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u203b\u6d88\u8cbb\u7a0e\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f<\/strong><strong>\u3001<span style=\"color: #e25041;\">48\u4e07\u5186\uff0f\u5e74\uff08\u9867\u554f\u65993\u4e07\u5186\uff0f\u6708\uff0b\u6c7a\u7b97\u659912\u4e07\u5186\uff0f\u5e74\uff09<\/span>\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u307e\u305a\u306f\u3001<\/strong><a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a><strong>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2 id=\"av12sxswpot7i0uazgqnt3\">6.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001MS\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u306a\u3069\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3082\u3046\u4e00\u5ea6\u3001\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li><strong>MS\u6cd5\u4eba\u3068\u306f\uff1f<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p><strong>MS\u6cd5\u4eba\uff08\u30e1\u30c7\u30a3\u30ab\u30eb\u30fb\u30b5\u30fc\u30d3\u30b9\u6cd5\u4eba\uff09\u3068\u306f\u3001\u533b\u7642\u6a5f\u95a2\u306e\u904b\u55b6\u306b\u304b\u304b\u308f\u308b\u3055\u307e\u3056\u307e\u306a\u696d\u52d9\u3092\u62c5\u3046\u4e00\u822c\u4f01\u696d\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u533b\u7642\u6cd5\u4eba\u3084\u30af\u30ea\u30cb\u30c3\u30af\u306b\u4ed8\u968f\u3057\u3066\u8a2d\u7acb\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u696d\u52d9\u306e\u63d0\u4f9b\u3084\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u3001\u533b\u7642\u306b\u95a2\u9023\u3059\u308b\u7269\u54c1\u306e\u8ca9\u58f2\u3084\u30ea\u30fc\u30b9\u306a\u3069\u306e\u3055\u307e\u3056\u307e\u306a\u696d\u52d9\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<ul>\n<li><strong>M<span style=\"font-size: 16px; color: #333333;\">S\u6cd5\u4eba<\/span>\u8a2d\u7acb\u306e5\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u6240\u5f97\u306e\u5206\u6563\u304c\u3067\u304d\u308b<\/strong><\/li>\n<li><strong>\u533b\u7642\u6cd5\u3067\u898f\u5236\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u304c\u3067\u304d\u308b<\/strong><\/li>\n<li><strong>\u8cc7\u91d1\u8abf\u9054\u306e\u624b\u6bb5\u304c\u5897\u3048\u308b<\/strong><\/li>\n<li><strong>\u7d4c\u55b6\u306e\u30ea\u30b9\u30af\u304b\u3089\u8cc7\u7523\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>MS\u6cd5\u4eba\u8a2d\u7acb\u306e6\u3064\u306e\u6ce8\u610f\u70b9<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u5f79\u54e1\u306e\u517c\u52d9\u304c\u3067\u304d\u306a\u3044<\/strong><\/li>\n<li><strong>\u7a0e\u52d9\u5426\u8a8d\u30ea\u30b9\u30af\u304c\u3042\u308b<\/strong><\/li>\n<li><strong>\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/li>\n<li><strong>\u533b\u7642\u6cd5\u4eba\u3068\u306f\u5225\u306b\u7dad\u6301\u8cbb\u3084\u7a0e\u91d1\u304c\u304b\u304b\u308b<\/strong><\/li>\n<li><strong>\u533b\u7642\u6a5f\u95a2\u306b\u95a2\u9023\u3059\u308b\u6cd5\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u3044<\/strong><\/li>\n<li><strong>MS\u6cd5\u4eba\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u533b\u7642\u6cd5\u4eba\u306f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/strong><\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>MS\u6cd5\u4eba\u8a2d\u7acb\u3092\u691c\u8a0e\u3059\u3079\u304d\u533b\u7642\u6a5f\u95a2\u3068\u306f\uff1f<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u9662\u9577\u306e\u6240\u5f97\u7a0e\u304c\u8ca0\u62c5\u306b\u306a\u3063\u3066\u3044\u308b<\/strong><\/li>\n<li><strong>\u533b\u7642\u4ee5\u5916\u306e\u5206\u91ce\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3057\u305f\u3044<\/strong><\/li>\n<li><strong>\u533b\u7642\u6a5f\u95a2\u3092\u62e1\u5927\u3057\u305f\u3044<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3092\u3057\u305f\u3044<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><strong>MS\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305a\u306f<span class=\"f-marker-p\">\u533b\u79d1\u30fb\u6b6f\u79d1\u5206\u91ce\u306b\u304f\u308f\u3057\u3044\u5c02\u9580\u5bb6<\/span>\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u305d\u3082\u305d\u3082\u3001MS\u6cd5\u4eba\u3068\u306f\u3069\u3093\u306a\u4f1a\u793e\u306a\u306e\u304b\u300d \u300cMS\u6cd5\u4eba\u300d\u3068\u3044\u3046\u540d\u79f0\u306f\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u3063\u3066\u3082\u3001\u300c\u4f55\u3092\u3059\u308b\u4f1a\u793e\u306a\u306e\u304b\u300d\u300c\u306a\u305c\u8a2d\u7acb\u3059\u308b\u306e\u304b\u300d\u306a\u3069\u3001\u305d\u306e\u5b9f\u614b\u306f\u77e5\u3089\u306a\u3044\u3068\u3044\u3046\u65b9\u306f\u591a\u3044\u3088\u3046\u3067\u3059\u3002 MS\u6cd5\u4eba\u306f\u3001\u533b\u7642\u6cd5\u4eba\u3084\u500b\u4eba\u306e\u30af\u30ea\u30cb\u30c3\u30af [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3219,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-3222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-dental"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3222","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=3222"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3222\/revisions"}],"predecessor-version":[{"id":3230,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3222\/revisions\/3230"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3219"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}