{"id":3390,"date":"2026-10-09T18:55:05","date_gmt":"2026-10-09T09:55:05","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3390"},"modified":"2026-10-09T18:55:05","modified_gmt":"2026-10-09T09:55:05","slug":"merchandise-account","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/merchandise-account","title":{"rendered":"\u5546\u54c1\u58f2\u8cb7\u306e\u8a18\u5e33\u65b9\u6cd5\u3068\u306f\uff1f4\u3064\u306e\u65b9\u6cd5\u306e\u7279\u5fb4\u3068\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"

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\n\u5546\u54c1\u58f2\u8cb7\u306e\u8a18\u5e33\u65b9\u6cd5\u306b\u306f\u3001\u4e09\u5206\u6cd5\u30fb\u5206\u8a18\u6cd5\u30fb\u4e94\u5206\u6cd5\u30fb\u7dcf\u8a18\u6cd5\u306a\u3069\u304c\u3042\u308a\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u3084\u7ba1\u7406\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

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\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u9069\u5207\u306a\u8a18\u5e33\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u3001\u305d\u308c\u305e\u308c\u306e\u8a18\u5e33\u65b9\u6cd5\u306e\u7279\u5fb4\u3068\u3068\u3082\u306b\u3001\u9069\u3059\u308b\u696d\u7a2e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

1.\u5546\u54c1\u52d8\u5b9a\u3068\u306f\uff1f<\/h2>\n

\u5546\u54c1\u52d8\u5b9a<\/span>\u3068\u306f\u3001\u8ca9\u58f2\u76ee\u7684\u3067\u4ed5\u5165\u308c\u305f\u5546\u54c1\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u4e00\u3064\u3067\u3059\u3002\u5546\u54c1\u306e\u58f2\u8cb7\u3084\u5728\u5eab\u3001\u5229\u76ca\u306f\u3001\u8a18\u5e33\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u8907\u6570\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u628a\u63e1\u3057\u307e\u3059\u3002<\/strong><\/p>\n

<\/p>\n

\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306f\u5728\u5eab\u306b\u306a\u308a\u3001\u5728\u5eab\u3092\u58f2\u308b\u3053\u3068\u3067\u5229\u76ca\u3092\u751f\u307f\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u306e\u5546\u54c1\u306e\u4ed5\u5165\u308c\u3084\u8ca9\u58f2\u306a\u3069\u306e\u53d6\u5f15\u3092\u4ed5\u8a33\u3067\u8a18\u9332\u3057\u307e\u3059\u3002\u3002\u5546\u54c1\u58f2\u8cb7\u306b\u306f\u8907\u6570\u306e\u8a18\u5e33\u65b9\u6cd5\u304c\u3042\u308a\u3001\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u4f55\u304c\u628a\u63e1\u3067\u304d\u308b\u304b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u4ed5\u8a33\u65b9\u6cd5\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u53d6\u5f15\u5185\u5bb9\u306b\u5408\u308f\u305b\u3001\u8a18\u5e33\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

2.\u5546\u54c1\u58f2\u8cb7\u306e4\u3064\u306e\u8a18\u5e33\u65b9\u6cd5\u306e\u7279\u5fb4<\/h2>\n

\u5546\u54c1\u58f2\u8cb7\u306e\u8a18\u5e33\u65b9\u6cd5\u306b\u306f\u8907\u6570\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u4ee3\u8868\u7684\u306a4\u3064\u306e\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n
<\/td>\n\u52d8\u5b9a\u79d1\u76ee<\/strong><\/span><\/td>\n\u9069\u3059\u308b\u696d\u614b\u30fb\u696d\u7a2e<\/span><\/strong><\/td>\n<\/tr>\n
\u4e09\u5206\u6cd5<\/strong><\/td>\n\u4ed5\u5165\u3001\u58f2\u4e0a\u3001\u7e70\u8d8a\u5546\u54c1<\/strong><\/td>\n\u5e45\u5e83\u3044\u696d\u7a2e\u3067\u7528\u3044\u3089\u308c\u308b
\n\u7279\u306b\u4ed5\u5165\u306e\u5546\u54c1\u306e\u7a2e\u985e\u3084\u6570\u304c\u591a\u3044\u696d\u754c\u5411\u304d<\/td>\n<\/tr>\n
\u5206\u8a18\u6cd5<\/strong><\/td>\n\u5546\u54c1\u3001\u5546\u54c1\u58f2\u8cb7\u76ca<\/strong><\/td>\n\u5358\u4fa1\u304c\u9ad8\u304f\u3001\u53d6\u5f15\u4ef6\u6570\u304c\u5c11\u306a\u3044\u696d\u7a2e\u5411\u304d<\/td>\n<\/tr>\n
\u4e94\u5206\u6cd5<\/strong><\/td>\n\u4ed5\u5165\u3001\u58f2\u4e0a\u3001\u7e70\u8d8a\u5546\u54c1\u3001
\n\u4ed5\u5165\u5024\u5f15\u30fb\u623b\u3057\u3001\u58f2\u4e0a\u5024\u5f15\u30fb\u623b\u308a<\/strong><\/td>\n		\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u304c\u591a\u3044\u696d\u7a2e\u5411\u304d<\/td>\n<\/tr>\n
\u7dcf\u8a18\u6cd5<\/strong><\/td>\n\u5546\u54c1<\/strong><\/td>\n\u3067\u304d\u308b\u3060\u3051\u4ed5\u8a33\u3092\u7c21\u7d20\u5316\u3057\u305f\u3044\u5c0f\u898f\u6a21\u4e8b\u696d\u8005
\n\u5b9f\u52d9\u3067\u306f\u3042\u307e\u308a\u4f7f\u308f\u308c\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-1.\u4e09\u5206\u6cd5\u306e\u7279\u5fb4<\/h3>\n

\u4e09\u5206\u6cd5\u3067\u306f\u3001\u5546\u54c1\u306e\u58f2\u8cb7\u3092\u4ed5\u5165<\/span>\u3001\u58f2\u4e0a<\/span>\u3001\u7e70\u8d8a\u5546\u54c1<\/span>\u3068\u3044\u30463\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u8a18\u5e33\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3059\u3002<\/strong><\/p>\n

<\/p>\n

\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u3068\u304d\u306b\u4ed5\u5165<\/strong>\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3001\u58f2\u5374\u3057\u305f\u3068\u304d\u306b\u58f2\u4e0a<\/strong>\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3044\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002
\n\u671f\u672b\u306b\u6c7a\u7b97\u6574\u7406\u3068\u3057\u3066\u68da\u5378\u3092\u884c\u3044\u3001\u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8\u3092\u5f53\u671f\u4ed5\u5165\u9ad8\u306b\u52a0\u3048\u3001\u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8\u3092\u5dee\u3057\u5f15\u304f<\/strong>\u3053\u3068\u3067\u58f2\u4e0a\u539f\u4fa1\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u5546\u54c1\u306e\u58f2\u4e0a\u9ad8\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u640d\u76ca\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002
\n\u203b\u7e70\u8d8a\u5546\u54c1\u306f\u3001\u5728\u5eab\u3068\u3057\u3066\u6b21\u306e\u671f\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u30fb\u4ed5\u8a33\u306b\u624b\u9593\u304c\u304b\u304b\u3089\u306a\u3044<\/td>\n<\/tr>\n
\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u30fb\u5229\u76ca\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6c7a\u7b97\u6574\u7406\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u53d6\u5f15\u3054\u3068\u306b\u5229\u76ca\u306e\u8a08\u7b97\u3092\u3057\u306a\u3044\u305f\u3081\u3001\u65e5\u5e38\u306e\u4ed5\u8a33\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ed5\u5165\u306f\u539f\u4fa1<\/strong>\u3001\u58f2\u4e0a\u306f\u58f2\u4fa1<\/strong>\u3067\u4ed5\u8a33\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5546\u54c1\u306e\u5229\u76ca\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u671f\u672b\u306b\u6c7a\u7b97\u6574\u7406<\/strong>\u3068\u3057\u3066\u68da\u5378\u304c\u5fc5\u8981\u3067\u3059\u3002\u624b\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

2-2.\u5206\u8a18\u6cd5\u306e\u7279\u5fb4<\/h3>\n

\u5206\u8a18\u6cd5\u3067\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u5546\u54c1<\/span>\u3001\u5546\u54c1\u58f2\u8cb7\u76ca<\/span>\u306e2\u3064\u3067\u3059\u3002\u6bd4\u8f03\u7684\u3001\u5546\u54c1\u5358\u4fa1\u304c\u9ad8\u304f\u53d6\u5f15\u306e\u4ef6\u6570\u304c\u5c11\u306a\u3044\u696d\u7a2e\u306b\u5411\u3044\u3066\u3044\u308b\u4ed5\u8a33\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n

<\/p>\n

\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u539f\u4fa1\u3067\u5546\u54c1<\/strong>\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001<\/strong>\u58f2\u5374\u3057\u305f\u3068\u304d\u306b\u306f\u3001\u539f\u4fa1\u3068\u5229\u76ca\u306b\u5206\u3051\u3001\u5546\u54c1\u3068\u3057\u3066\u539f\u4fa1<\/strong>\u3001\u5546\u54c1\u58f2\u8cb7\u76ca\u3068\u3057\u3066\u5229\u76ca<\/strong>\uff08\u58f2\u4fa1\u3068\u539f\u4fa1\u306e\u5dee\u984d\uff09\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u30fb\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u58f2\u8cb7\u5229\u76ca\u3068\u5728\u5eab\u6b8b\u9ad8\u3092\u628a\u63e1\u3057\u3084\u3059\u3044
\n\u30fb\u539f\u5247\u3068\u3057\u3066\u6c7a\u7b97\u6574\u7406\u304c\u4e0d\u8981<\/td>\n<\/tr>\n
\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u30fb\u53d6\u5f15\u3054\u3068\u306b\u539f\u4fa1\u3068\u5229\u76ca\u306b\u5206\u3051\u308b\u305f\u3081\u3001\u4ed5\u8a33\u306b\u624b\u9593\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u58f2\u4e0a\u306e\u90fd\u5ea6\u3001\u539f\u4fa1\u3068\u5229\u76ca\u306b\u5206\u3051\u3066\u8a08\u4e0a\u304c\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u4ed5\u8a33\u306e\u624b\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u4e00\u65b9\u3067\u3001\u5e33\u7c3f\u4e0a\u306e\u5546\u54c1\u58f2\u8cb7\u76ca\u3084\u5728\u5eab\u6b8b\u9ad8\u3092\u968f\u6642\u628a\u63e1\u3057\u3084\u3059\u3044\u3053\u3068\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u68da\u5378\u5dee\u7570\u3084\u8a55\u4fa1\u640d\u306a\u3069\u306e\u6c7a\u7b97\u6574\u7406\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

2-3.\u4e94\u5206\u6cd5\u306e\u7279\u5fb4<\/h3>\n

\u4e09\u5206\u6cd5\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3042\u308b\u3001\u4ed5\u5165<\/span>\u3001\u58f2\u4e0a<\/span>\u3001\u7e70\u8d8a\u5546\u54c1<\/span>\u306b\u52a0\u3048\u3001<\/strong>\u4ed5\u5165\u5024\u5f15\u30fb\u623b\u3057<\/strong><\/span>\u3001<\/strong><\/span>\u58f2\u4e0a\u5024\u5f15\u30fb\u623b\u308a<\/strong><\/span>\u306e5\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3046\u306e\u304c\u4e94\u5206\u6cd5\u3067\u3059\u3002<\/strong><\/span>\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u304c\u591a\u3044\u696d\u7a2e\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n

<\/p>\n

\u4e09\u5206\u6cd5\u3068\u540c\u69d8\u306b\u3001\u4ed5\u5165\u3001\u58f2\u4e0a\u306b\u52a0\u3048\u3001\u4ed5\u5165\u308c\u3084\u58f2\u4e0a\u306b\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u4ed5\u5165\u5024\u5f15\u30fb\u623b\u3057\u3001\u58f2\u4e0a\u5024\u5f15\u30fb\u623b\u308a\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u671f\u4e2d\u306f\u305d\u308c\u305e\u308c\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u500b\u5225\u306b\u7ba1\u7406\u3057\u3001\u6c7a\u7b97\u6574\u7406\u3092\u7d4c\u3066\u3001\u7e70\u8d8a\u5546\u54c1\u3092\u53cd\u6620\u3057\u3001\u5229\u76ca\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/span>
\n\u203b\u7e70\u8d8a\u5546\u54c1\u306f\u3001\u5728\u5eab\u3068\u3057\u3066\u6b21\u306e\u671f\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n
\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u30fb\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u306a\u3069\u3092\u628a\u63e1\u3057\u3084\u3059\u3044
\n\u30fb\u4ed5\u8a33\u306e\u65b9\u6cd5\u304c\u308f\u304b\u308a\u3084\u3059\u3044<\/td>\n<\/tr>\n
\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u30fb\u52d8\u5b9a\u79d1\u76ee\u304c\u591a\u304f\u3001\u4ed5\u8a33\u306b\u624b\u9593\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u52d8\u5b9a\u79d1\u76ee\u304c\u591a\u3044\u305f\u3081\u3001\u4ed5\u8a33\u306b\u624b\u9593\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u306e\u52d5\u304d\u304c\u308f\u304b\u308a\u3084\u3059\u3044\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u306a\u3069\u306e\u51e6\u7406\u304c\u591a\u304f\u3001\u628a\u63e1\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n

2-4.\u7dcf\u8a18\u6cd5\u306e\u7279\u5fb4<\/h3>\n

\u5546\u54c1<\/span>\u3068\u3044\u3046\u4e00\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3060\u3051\u3067\u4ed5\u8a33\u3092\u3059\u308b\u306e\u304c\u7dcf\u8a18\u6cd5\u3067\u3059\u3002\u3067\u304d\u308b\u3060\u3051\u4ed5\u8a33\u3092\u7c21\u7d20\u5316\u3057\u305f\u3044\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u4f7f\u308f\u308c\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u3044\u4ed5\u8a33\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n

<\/p>\n

\u4ed5\u5165\u3082\u58f2\u4e0a\u3082\u5546\u54c1\u3068\u3044\u3046\u540c\u3058\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5229\u76ca\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6c7a\u7b97\u6574\u7406\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u671f\u672b\u306e\u68da\u5378\u5728\u5eab\u3068\u5546\u54c1\u52d8\u5b9a\u306e\u6b8b\u9ad8\u3068\u306e\u5dee\u984d\u304b\u3089\u3001\u5546\u54c1\u306e\u58f2\u8cb7\u640d\u76ca\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u30fb\u4ed5\u8a33\u304c\u7c21\u6613\u3067\u3042\u308b<\/td>\n<\/tr>\n
\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u30fb\u6c7a\u7b97\u6574\u7406\u304c\u8907\u96d1\u306b\u306a\u308b
\n\u30fb\u671f\u4e2d\u306e\u5728\u5eab\u3084\u5229\u76ca\u306e\u72b6\u6cc1\u304c\u628a\u63e1\u3057\u306b\u304f\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u7dcf\u8a18\u6cd5\u306f\u3001\u65e5\u3005\u306e\u4ed5\u8a33\u304c\u7c21\u6613\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u671f\u4e2d\u306e\u72b6\u6cc1\u304c\u628a\u63e1\u3057\u3065\u3089\u304f\u3001\u6c7a\u7b97\u6574\u7406\u304c\u7169\u96d1\u306b\u306a\u308a\u3084\u3059\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3.\u5546\u54c1\u52d8\u5b9a\u306e\u4ed5\u8a33\u4f8b\uff08\u4e09\u5206\u6cd5\u306e\u5834\u5408\uff09<\/h2>\n

\u5546\u54c1\u58f2\u8cb7\u306e\u4ed5\u8a33\u3092\u3001\u4e09\u5206\u6cd5\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

3-1.\u4ed5\u5165\u6642\u306e\u4ed5\u8a33\u4f8b\uff08\u4e09\u5206\u6cd5\uff09<\/h3>\n

\u639b\u53d6\u5f15\u3068\u3057\u3066\u4ed5\u5165\u308c\u3092\u884c\u306a\u3063\u305f\u5834\u5408\u3001\u501f\u65b9\u3092\u300c\u4ed5\u5165\u300d\u3001\u8cb8\u65b9\u3092\u300c\u8cb7\u639b\u91d1\u300d\u3068\u3057\u3066\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n\n
\u501f\u65b9<\/span><\/strong><\/td>\n\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n
\u4ed5\u5165<\/span><\/strong><\/td>\n100,000\u5186<\/span><\/td>\n\u8cb7\u639b\u91d1<\/span><\/strong><\/td>\n100,000\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u8cb7\u639b\u91d1\u3092\u9810\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u501f\u65b9\u3092\u300c\u8cb7\u639b\u91d1\u300d\u3001\u8cb8\u65b9\u3092\u300c\u666e\u901a\u9810\u91d1\u300d\u3067\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n\n
\u501f\u65b9<\/span><\/strong><\/td>\n\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n
\u8cb7\u639b\u91d1<\/strong><\/td>\n100,000\u5186<\/td>\n\u666e\u901a\u9810\u91d1<\/strong><\/td>\n100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3-2.\u8ca9\u58f2\u6642\u306e\u4ed5\u8a33\u4f8b\uff08\u4e09\u5206\u6cd5\uff09<\/h3>\n

\u5546\u54c1\u309220,000\u5186\u3067\u8ca9\u58f2\u3057\u3001\u4ee3\u91d1\u3092\u73fe\u91d1\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u501f\u65b9\u3092\u300c\u73fe\u91d1\u300d\u3001\u8cb8\u65b9\u3092\u300c\u58f2\u4e0a\u300d\u3067\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n\n
\u501f\u65b9<\/span><\/strong><\/td>\n\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n
\u73fe\u91d1<\/strong><\/td>\n20,000\u5186<\/td>\n\u58f2\u4e0a<\/strong><\/td>\n20,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3-3.\u6c7a\u7b97\u6574\u7406\u306e\u4ed5\u8a33\u4f8b\uff08\u4e09\u5206\u6cd5\uff09<\/h3>\n

\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u884c\u3044\u3001\u671f\u9996\u306e\u5728\u5eab\u91d1\u984d\u306f7\u4e07\u5186\u3001\u671f\u672b\u306e\u5728\u5eab\u91d1\u984d\u306f8\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u671f\u9996\u306e\u5728\u5eab\u91d1\u984d\u3092\u8cb8\u65b9\u3001\u671f\u672b\u306e\u5728\u5eab\u91d1\u984d\u3092\u501f\u65b9\u306b\u3057\u3066\u3001\u7e70\u8d8a\u5546\u54c1\u3067\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n

\u671f\u9996\u306e\u5728\u5eab\u91d1\u984d\u3092\u4ed5\u5165\u91d1\u984d\u306b\u52a0\u3048\u3001\u671f\u672b\u306e\u5546\u54c1\u5728\u5eab\u306e\u91d1\u984d\u3092\u4ed5\u5165\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u3088\u308a\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/span><\/strong><\/td>\n\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n
\u4ed5\u5165<\/strong><\/td>\n70,000\u5186<\/td>\n\u7e70\u8d8a\u5546\u54c1<\/strong><\/td>\n70,000\u5186<\/td>\n<\/tr>\n
\u7e70\u8d8a\u5546\u54c1<\/strong><\/td>\n80,000\u5186<\/td>\n\u4ed5\u5165<\/strong><\/td>\n80,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4.\u4f1a\u8a08\u51e6\u7406\u306e\u304a\u60a9\u307f\u306f\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u307e\u304b\u305b\u304f\u3060\u3055\u3044<\/h2>\n

\u5546\u54c1\u58f2\u8cb7\u306e\u8a18\u5e33\u65b9\u6cd5<\/strong>\u306e\u9078\u629e\u306f\u3001\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002
\n\u696d\u52d9\u306b\u5408\u308f\u306a\u3044\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5229\u76ca\u7ba1\u7406\u306b\u5fc5\u8981\u4ee5\u4e0a\u306e\u624b\u9593\u304c\u304b\u304b\u3063\u305f\u308a\u3001\u7d4c\u7406\u696d\u52d9\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u306a\u3069\u306e\u554f\u984c\u304c\u8d77\u3053\u308a\u307e\u3059\u3002<\/strong><\/p>\n

\u307e\u305f\u3001\u4f01\u696d\u4f1a\u8a08\u306b\u306f\u7d99\u7d9a\u6027\u306e\u539f\u5247\u304c\u3042\u308a\u3001\u4f1a\u8a08\u65b9\u91dd\u306f\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u5909\u66f4\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5546\u54c1\u58f2\u8cb7\u306e\u8a18\u5e33\u65b9\u6cd5\u306e\u5909\u66f4\u304c\u5fc5\u305a\u3057\u3082\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5909\u66f4\u3059\u308b\u969b\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5f71\u97ff\u3084\u5909\u66f4\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n

\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u56f0\u308a\u306e\u5834\u5408\u3001\u307e\u305a\u306f\u3001<\/strong>\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong>
\n\u4e00\u7dd2\u306b\u7d4c\u55b6\u8005\u69d8\u306b\u3068\u3063\u3066\u3088\u308a\u826f\u304d\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9<\/strong><\/a>\u3067\u306f\u3001\u9867\u554f\u7a0e\u52d9\u306f\u3082\u3061\u308d\u3093\u3001\u4e8b\u696d\u627f\u7d99\u3084\u30c7\u30b8\u30bf\u30eb\u5316\u306a\u3069\u3001\u591a\u65b9\u9762\u304b\u3089\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002<\/p>\n

\u8fbb\u30fb\u672c\u90f7\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u30018\u3064\u306e\u5f37\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n

<\/p>\n

\u3010\u7bc0\u7a0e\u306b\u5f37\u3044\u3011<\/strong>
\n\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7bc0\u7a0e\u30c6\u30af\u30cb\u30c3\u30af\u306f\u30012\u4e07\u4ef6\u8d85\u306e\u7a0e\u52d9\u9867\u554f\u3092\u901a\u3058\u3066\u84c4\u7a4d\u3057\u305f\u30ca\u30ec\u30c3\u30b8\u30d9\u30fc\u30b9\u3067\u3059\u3002
\n\u81a8\u5927\u306a\u7bc0\u7a0e\u30c6\u30af\u30cb\u30c3\u30af\u3092\u99c6\u4f7f\u3057\u3066\u3001\u4f59\u8a08\u306a\u30b3\u30b9\u30c8\u3068\u52b4\u529b\u3092\u6700\u5c0f\u5316\u3057\u307e\u3059\u3002<\/p>\n

\u3010\u7a0e\u52d9\u8abf\u67fb\u306b\u5f37\u3044\u3011<\/strong>
\n\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u306f\u300190\u540d\u4ee5\u4e0a\u306e\u56fd\u7a0e\u5e81OB\u30fbOG\u304c\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059\u3002
\n\u4e07\u304c\u4e00\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u3057\u3066\u3044\u305f\u5074\u306e\u7acb\u5834\u3067\u5148\u56de\u308a\u3057\u3066\u5bfe\u51e6\u3059\u308b\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n

\u3010\u5e45\u5e83\u3044\u696d\u7a2e\u30fb\u898f\u6a21\u306b\u5bfe\u5fdc\u3011<\/strong>
\n2\u4e07\u4ef6\u8d85\u306e\u9867\u554f\u5148\u3092\u6301\u3064\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u591a\u69d8\u306a\u696d\u754c\u696d\u7a2e\u306b\u5bfe\u5fdc\u3057\u3001\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u3001\u4e2d\u5805\u4f01\u696d\u3001\u4e0a\u5834\u4f01\u696d\u307e\u3067\u3001\u305d\u306e\u898f\u6a21\u3082\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u3010DX\u30fbIT\u652f\u63f4\u306b\u5f37\u3044\u3011<\/strong>
\n\u7d4c\u7406\u696d\u52d9\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306a\u3069\u5236\u5ea6\u5c0e\u5165\u30fb\u6539\u6b63\u306b\u3088\u308a\u3001\u9069\u5207\u306a\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u5909\u66f4\u304c\u5fc5\u8981\u3067\u3059\u3002
\n\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u696d\u52d9\u52b9\u7387\u5316\u3092\u4f1a\u8a08\u00d7IT\u306e\u30d7\u30ed\u306e\u8996\u70b9\u3067DX\u63a8\u9032\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n

\u3010\u9ad8\u5ea6\u306a\u7a0e\u52d9\u306b\u3082\u5bfe\u5fdc\u53ef\u80fd\u3011<\/strong>
\n\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u7a0e\u52d9\u5bfe\u5fdc\u3060\u3051\u3067\u306a\u304f\u3001\u8cc7\u91d1\u8abf\u9054\u3001M&A\u3001\u4e8b\u696d\u62e1\u5927\u306a\u3069\u3001\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u7d4c\u55b6\u3092\u30c8\u30fc\u30bf\u30eb\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n

\u3010\u30b9\u30c8\u30ec\u30b9\u306e\u306a\u3044\u30b9\u30d4\u30fc\u30c9\u611f\u3067\u5bfe\u5fdc\u3011<\/strong>
\n\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u5e38\u306b\u8fc5\u901f\u306a\u5bfe\u5fdc\u3092\u5fc3\u304c\u3051\u3066\u3044\u307e\u3059\u3002
\nLINE\u3092\u4f7f\u3063\u3066\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u76f8\u8ac7\u3067\u304d\u308b\u307b\u304b\u3001\u8907\u6570\u4eba\u3067\u30c1\u30fc\u30e0\u3092\u7d44\u3093\u3067\u3044\u308b\u306e\u3067\u300c\u62c5\u5f53\u8005\u4e0d\u5728\u300d\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3010\u8cc7\u91d1\u7e70\u308a\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u5f37\u3044\u3011<\/strong>
\n\u8fbb\u30fb\u672c\u90f7\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u306a\u3069\u3001\u8ca1\u52d9\u9762\u3067\u3082\u4f01\u696d\u3092\u5f37\u529b\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n

\u305c\u3072\u3001<\/strong>\u8fbb\u30fb\u672c\u90f7\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9<\/strong><\/a>\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n

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

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\n\u3082\u3046\u4e00\u5ea6\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

    \n
  • \u5546\u54c1\u52d8\u5b9a\u306f\u3001\u8ca9\u58f2\u76ee\u7684\u3067\u4ed5\u5165\u308c\u305f\u5546\u54c1\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u4e00\u3064\u3067\u3059\u3002\u5546\u54c1\u306e\u58f2\u8cb7\u3084\u5728\u5eab\u3001\u5229\u76ca\u306f\u3001\u8a18\u5e33\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u8907\u6570\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u628a\u63e1\u3057\u307e\u3059\u3002<\/strong><\/li>\n
  • \u5546\u54c1\u58f2\u8cb7\u306b\u306f\u8907\u6570\u306e\u8a18\u5e33\u65b9\u6cd5\u304c\u3042\u308a\u3001\u53d6\u5f15\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/span><\/li>\n<\/ul>\n\n\n\n\n\n\n\n
    <\/td>\n\u52d8\u5b9a\u79d1\u76ee<\/strong><\/span><\/td>\n\u9069\u3059\u308b\u696d\u614b\u30fb\u696d\u7a2e<\/span><\/strong><\/td>\n<\/tr>\n
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    \u5206\u8a18\u6cd5<\/strong><\/td>\n\u5546\u54c1\u3001\u5546\u54c1\u58f2\u8cb7\u76ca<\/strong><\/td>\n\u5358\u4fa1\u304c\u9ad8\u304f\u3001\u53d6\u5f15\u4ef6\u6570\u304c\u5c11\u306a\u3044\u696d\u7a2e<\/td>\n<\/tr>\n
    \u4e94\u5206\u6cd5<\/strong><\/td>\n\u4ed5\u5165\u3001\u58f2\u4e0a\u3001\u7e70\u8d8a\u5546\u54c1\u3001
    \n\u4ed5\u5165\u5024\u5f15\u30fb\u623b\u3057\u3001\u58f2\u4e0a\u5024\u5f15\u30fb\u623b\u308a<\/strong><\/td>\n    		\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u304c\u591a\u3044\u696d\u7a2e<\/td>\n<\/tr>\n
    \u7dcf\u8a18\u6cd5<\/strong><\/td>\n\u5546\u54c1<\/strong><\/td>\n\u3067\u304d\u308b\u3060\u3051\u4ed5\u8a33\u3092\u7c21\u7d20\u5316\u3057\u305f\u3044\u5c0f\u898f\u6a21\u4e8b\u696d\u8005
    \n\u5b9f\u52d9\u3067\u306f\u3042\u307e\u308a\u4f7f\u308f\u308c\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u8a18\u5e33\u65b9\u6cd5\u304c\u696d\u52d9\u306b\u5408\u308f\u306a\u3044\u3068\u3001\u5909\u66f4\u3084\u7d4c\u7406\u696d\u52d9\u306b\u624b\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

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    \u300c\u5546\u54c1\u58f2\u8cb7\u306e\u8a18\u5e33\u65b9\u6cd5\u306f\u3001\u3069\u308c\u3092\u4f7f\u3048\u3070\u3044\u3044\u306e\u304b\uff1f\u300d \u305d\u3093\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f \u5546\u54c1\u58f2\u8cb7\u306e\u8a18\u5e33\u65b9\u6cd5\u306b\u306f\u3001\u4e09\u5206\u6cd5\u30fb\u5206\u8a18\u6cd5\u30fb\u4e94\u5206\u6cd5\u30fb\u7dcf\u8a18\u6cd5\u306a\u3069\u304c\u3042\u308a\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u3084\u7ba1\u7406\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002 \u696d\u52d9\u306b\u5408\u308f […]<\/p>\n","protected":false},"author":12,"featured_media":3382,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1,42],"class_list":["post-3390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","category-accounting","tag-journalize","tag-zeirishi"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3390","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=3390"}],"version-history":[{"count":2,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3390\/revisions"}],"predecessor-version":[{"id":3392,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3390\/revisions\/3392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3382"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}