{"id":383,"date":"2024-11-28T13:49:02","date_gmt":"2024-11-28T04:49:02","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=383"},"modified":"2024-12-23T11:37:19","modified_gmt":"2024-12-23T02:37:19","slug":"business-succession-tax-accountant","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/business-succession-tax-accountant","title":{"rendered":"\u306a\u305c\u4e8b\u696d\u627f\u7d99\u306e\u76f8\u8ac7\u306f\u3001\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u3059\u308b\u306e\u304c\u826f\u3044\u306e\u304b\uff1f"},"content":{"rendered":"<p>\u300c\u4e8b\u696d\u627f\u7d99\u3092\u8003\u3048\u306f\u3058\u3081\u305f\u3051\u3069\u3001\u8ab0\u306b\u76f8\u8ac7\u3057\u305f\u3089\u3044\u3044\u306e\u3060\u308d\u3046\u304b\uff1f<br \/>\n\u00a0 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style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u306e\u76f8\u8ac7\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u6642\u306b\u3001\u73fe\u5728\u306e\u7d4c\u55b6\u8005\u304b\u3089\u5f8c\u7d99\u8005\u3078\u627f\u7d99\u3059\u308b\u3082\u306e\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e\uff14\u3064\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7a0e\u7406\u58eb\u306f\u3053\u306e\u627f\u7d99\u3059\u308b\u3082\u306e\uff14\u3064\u3059\u3079\u3066\u306b\u5bfe\u3057\u3066\u3001\u5c02\u9580\u77e5\u8b58\u3092\u6709\u3057\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u81ea\u793e\u682a<\/strong><\/th>\n<td style=\"width: 51.1834%; text-align: center;\"><span style=\"font-size: 30px;\"><strong><span style=\"color: #e25041;\">\u25ce<\/span><\/strong><\/span><br \/>\n\u5c02\u9580\u5206\u91ce<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u6709\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90<\/strong><br \/>\n\uff08\u4f1a\u793e\u306e\u6240\u6709\u3059\u308b\u571f\u5730\u3001\u4e8b\u696d\u7528\u8ca1\u7523\u306a\u3069\uff09<\/th>\n<td style=\"width: 51.1834%; text-align: center;\"><span style=\"font-size: 30px; color: #e25041;\"><strong>\u25ce<\/strong><\/span><br \/>\n\u5c02\u9580\u5206\u91ce<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u30d2\u30c8<\/strong><br \/>\n\uff08\u5f8c\u7d99\u8005\u306e\u9078\u5b9a\u3084\u80b2\u6210\u306a\u3069\uff09<\/th>\n<td style=\"width: 51.1834%; text-align: center;\"><span style=\"font-size: 24px; color: #e25041;\"><strong>\u3007<\/strong><\/span><br \/>\n\u76f8\u8ac7\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u7121\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90<\/strong><br \/>\n\uff08\u7d4c\u55b6\u7406\u5ff5\u3001\u4fe1\u7528\u3001\u4eba\u8108\u306a\u3069\uff09<\/th>\n<td style=\"width: 51.1834%; text-align: center;\"><span style=\"font-size: 24px;\"><strong><span style=\"color: #e25041;\">\u3007<\/span><\/strong><\/span><br \/>\n\u76f8\u8ac7\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u53ef\u80fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u306f\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3068\u3057\u3066\u3001<u>\u81ea\u793e\u682a\u30fb\u6709\u5f62\u306e\u7d4c\u55b6\u8005\u8cc7\u6e90\u304c\u3044\u304f\u3089\u304b\uff08\u8a55\u4fa1\u984d\uff09\u3092\u7b97\u51fa\u3057\u3001\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u984d\u3092\u8a08\u7b97<\/u>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u304b\u3057\u3001<u>\u8ca1\u7523\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u3092\u6291\u3048\u308b\u65bd\u7b56\u3092\u7acb\u3066\u3001\u5b9f\u884c<\/u>\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6570\u591a\u304f\u306e\u4e8b\u696d\u627f\u7d99\u306b\u7acb\u3061\u4f1a\u3063\u3066\u304d\u305f\u7d4c\u9a13\u3092\u3082\u3068\u306b\u3001<u>\u5f8c\u7d99\u8005\u306e\u9078\u5b9a\u3084\u80b2\u6210\u306e\u305f\u3081\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3001\u4fe1\u7528\u3084\u4eba\u8108\u3068\u3044\u3063\u305f\u7121\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9<\/u>\u3092\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u3068\u805e\u304f\u3068\u3001\u300c\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u3092\u3059\u308b\u4eba\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u8005\u306e\u304a\u60a9\u307f\u3092\u30c8\u30fc\u30bf\u30eb\u3067\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5b58\u5728\u304c\u7a0e\u7406\u58eb<\/span><\/strong>\u306a\u306e\u3067\u3059\u3002<\/p>\n<h3>1-1.7\u5272\u4ee5\u4e0a\u306e\u4f01\u696d\u304c\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u3044\u308b<\/h3>\n<p>\u5b9f\u969b\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u59d4\u8a17\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u5f8c\u7d99\u8005\u6c7a\u5b9a\u8d77\u696d\u306e72.9%\u304c\u9867\u554f\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306b\u4e8b\u696d\u627f\u7d99\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/gqgvjpeudjn-1727677447.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/H29\/PDF\/chusho\/04Hakusyo_part2_chap2_web.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u59d4\u8a17\u300c\u4f01\u696d\u7d4c\u55b6\u306e\u7d99\u7d9a\u306b\u95a2\u3059\u308b\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u300d\uff082016\u5e7411\u6708\u3001\uff08\u682a\uff09\u6771\u4eac\u5546\u5de5\u30ea\u30b5\u30fc\u30c1\uff09<\/a>p.268\u304b\u3089\u30b0\u30e9\u30d5\u3092\u5f15\u7528\u3057\u3001\u8fbb\u30fb\u672c\u90f7 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\/>\n\u300c\u4e8b\u696d\u627f\u7d99\u306e\u76f8\u8ac7\u306f\u3001\u307e\u305a\u3044\u3064\u3082\u306e\u9280\u884c\u306e\u62c5\u5f53\u8005\u306b\u2026\u3002\u300d\u3068\u304a\u8003\u3048\u306b\u306a\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u4e8b\u696d\u627f\u7d99\u306e\u5c02\u9580\u7a0e\u7406\u58eb\u306a\u3069\u3068\u7e4b\u304c\u308a\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u304d\u3063\u304b\u3051\u3068\u3057\u3066\u306f\u3088\u3044\u304b\u3068\u304a\u3082\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001\u3069\u3053\u3078\u76f8\u8ac7\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u81ea\u793e\u682a\u3084\u6709\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u304b\u3089\u7a0e\u52d9\u7f72\u3078\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u304c\u5bfe\u5fdc\u3057\u307e\u3059\u3002\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066\u3001\u81ea\u793e\u682a\u30fb\u6709\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u3084\u7a0e\u52d9\u7533\u544a\u304c\u95a2\u4fc2\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7d50\u5c40\u306f\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u7a0e\u7406\u58eb\u306f\u7121\u5f62\u7d4c\u55b6\u8cc7\u6e90\u30fb\u30d2\u30c8\u306e\u627f\u7d99\u306b\u3064\u3044\u3066\u3082\u3001\u30c8\u30fc\u30bf\u30eb\u3067\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u5b58\u5728\u3067\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6570\u591a\u304f\u306e\u76f8\u8ac7\u5148\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7a0e\u7406\u58eb\u306f\u6709\u76ca\u306a\u76f8\u8ac7\u5148\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 15.7551%; background-color: #2c82c9;\"><\/td>\n<td rowspan=\"2\" style=\"width: 13.0209%; text-align: center; background-color: #54acd2;\"><strong><span style=\"color: #ffffff;\">\u6c17\u8efd\u3055<\/span><\/strong><\/td>\n<td rowspan=\"2\" style=\"width: 13.9339%; text-align: center; background-color: #54acd2;\"><strong><span style=\"color: #ffffff;\">\u6599\u91d1<\/span><\/strong><\/td>\n<td colspan=\"4\" style=\"width: 57.2917%; text-align: center; background-color: #54acd2;\"><strong><span style=\"color: #ffffff;\">\u652f\u63f4\u5185\u5bb9<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.9323%; text-align: center; background-color: #54acd2;\"><strong><span style=\"color: #ffffff;\">\u81ea\u793e\u682a<br \/>\n\u306e\u627f\u7d99<\/span><\/strong><\/td>\n<td style=\"width: 14.7135%; text-align: center; background-color: #54acd2;\"><strong><span style=\"color: #ffffff;\">\u6709\u5f62\u7d4c\u55b6\u8cc7\u6e90\u306e\u627f\u7d99<\/span><\/strong><\/td>\n<td style=\"text-align: center; background-color: #54acd2; width: 14.3229%;\"><strong><span style=\"color: #ffffff;\">\u7121\u5f62\u7d4c\u55b6\u8cc7\u6e90\u306e\u627f\u7d99<\/span><\/strong><\/td>\n<td style=\"text-align: center; background-color: #54acd2; width: 14.3229%;\"><span style=\"font-size: 14px; color: #ffffff;\"><strong>\u30d2\u30c8<\/strong><\/span><span style=\"color: #ffffff;\"><strong><br \/>\n<\/strong><span style=\"font-size: 14px;\"><strong>\u306e\u627f\u7d99<\/strong><\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7551%; background-color: #2c82c9; text-align: center;\">\n<strong><span style=\"color: #ffffff;\">\u7a0e\u7406\u58eb<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 13.0209%; text-align: center;\"><strong><span style=\"font-size: 30px; color: #e25041;\">\u25ce<\/span><\/strong><\/td>\n<td style=\"width: 13.9339%; text-align: center;\"><span style=\"font-size: 24px;\">\u3007<\/span><\/td>\n<td style=\"width: 13.9323%; text-align: center;\"><strong><span style=\"font-size: 30px; color: #e25041;\">\u25ce<\/span><\/strong><\/td>\n<td style=\"width: 14.7135%; text-align: center;\"><strong><span style=\"font-size: 30px; color: #e25041;\">\u25ce<\/span><\/strong><\/td>\n<td style=\"width: 14.3229%; text-align: center;\"><span style=\"font-size: 24px;\">\u3007<\/span><\/td>\n<td style=\"width: 14.3229%; text-align: center;\"><span style=\"font-size: 24px;\">\u3007<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7551%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u91d1\u878d\u6a5f\u95a2<\/span><\/strong><\/td>\n<td style=\"width: 13.0209%; text-align: center;\"><strong><span style=\"font-size: 30px; color: #e25041;\">\u25ce<\/span><\/strong><\/td>\n<td style=\"width: 13.9339%; text-align: center;\"><span style=\"font-size: 24px;\">\u3007<\/span><\/td>\n<td style=\"width: 13.9323%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px;\">\u63d0\u643a\u3059\u308b\u7a0e\u7406\u58eb\u3078\u59d4\u8a17<\/span><\/td>\n<td style=\"width: 14.7135%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px;\">\u63d0\u643a\u3059\u308b\u7a0e\u7406\u58eb\u3078\u59d4\u8a17<\/span><\/td>\n<td style=\"width: 14.3229%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u63d0\u643a\u5148\u3078\u59d4\u8a17<\/span><\/td>\n<td style=\"width: 14.3229%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u63d0\u643a\u5148\u3078\u59d4\u8a17<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7551%; background-color: #2c82c9; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u5546\u5de5\u4f1a\u8b70\u6240<\/span><\/strong><\/td>\n<td style=\"width: 13.0209%; text-align: center;\"><strong><span style=\"font-size: 30px; color: #e25041;\">\u25ce<\/span><\/strong><\/td>\n<td style=\"width: 13.9339%; text-align: center;\"><strong><span style=\"font-size: 30px; color: #e25041;\">\u25ce<\/span><\/strong><\/td>\n<td style=\"width: 13.9323%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px;\">\u63d0\u643a\u3059\u308b\u7a0e\u7406\u58eb\u3078\u59d4\u8a17<\/span><\/td>\n<td style=\"width: 14.7135%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px;\">\u63d0\u643a\u3059\u308b\u7a0e\u7406\u58eb\u3078\u59d4\u8a17<\/span><\/td>\n<td style=\"width: 14.3229%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px;\">\u63d0\u643a\u5148\u3078\u59d4\u8a17<\/span><\/td>\n<td style=\"width: 14.3229%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u63d0\u643a\u5148\u3078\u59d4\u8a17<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7551%; background-color: #2c82c9; text-align: center;\"><span style=\"font-size: 14px;\"><strong><span style=\"color: #ffffff;\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e<\/span><\/strong><\/span><\/td>\n<td style=\"width: 13.0209%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><\/td>\n<td style=\"width: 13.9339%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><\/td>\n<td style=\"width: 13.9323%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px;\">\u63d0\u643a\u3059\u308b\u7a0e\u7406\u58eb\u3078\u59d4\u8a17<\/span><\/td>\n<td style=\"width: 14.7135%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><br \/>\n<span style=\"font-size: 12px;\">\u63d0\u643a\u3059\u308b\u7a0e\u7406\u58eb\u3078\u59d4\u8a17<\/span><\/td>\n<td style=\"width: 14.3229%; text-align: center;\"><span style=\"font-size: 24px;\">\u3007<\/span><\/td>\n<td style=\"width: 14.3229%; text-align: center;\"><span style=\"font-size: 24px;\">\u3007<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7551%; background-color: #2c82c9; text-align: center;\">\n<strong><span style=\"font-size: 14px; color: #ffffff;\">M\uff06A\u5c02\u9580\u4f1a\u793e<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 13.0209%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><\/td>\n<td style=\"width: 13.9339%; text-align: center;\"><span style=\"font-size: 24px;\">\u25b3<\/span><\/td>\n<td colspan=\"4\" style=\"width: 57.0313%; text-align: center;\">M\uff06A\u306b\u7279\u5316<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"812ohen23s4xharn9hes9\">2.\u7a0e\u7406\u58eb\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306e\u9032\u3081\u65b9<\/h2>\n<p>\u7a0e\u7406\u58eb\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306e\u9032\u3081\u65b9\u3092\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306e\u9032\u3081\u65b9\u306f\u3001\u7a0e\u7406\u58eb\u3084\u91d1\u878d\u6a5f\u95a2\u3068\u3044\u3063\u305f\u76f8\u8ac7\u5148\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3069\u3061\u3089\u306e\u6a5f\u95a2\u306b\u76f8\u8ac7\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u57fa\u672c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001STEP\uff12\u300c\u81ea\u793e\u682a\u30fb\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u984d\u3092\u8a66\u7b97\u3059\u308b\u300d\u6642\u306b\u3001<strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u3001\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u3092\u9069\u6b63\u306b\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u76f8\u8ac7\u30fb\u30a2\u30c9\u30d0\u30a4\u30b9\u306f\u3001\u7a0e\u7406\u58eb\u3057\u304b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u7a0e\u7406\u58eb\u8cc7\u683c\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u4eba\u306a\u3069\u304c\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u305f\u308a\u3001\u7bc0\u7a0e\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u3068\u3044\u3046\u6cd5\u5f8b\u3067\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3068\u7a0e\u91d1\u306f\u3001\u3068\u3066\u3082\u5bc6\u63a5\u306b\u95a2\u308f\u308a\u3042\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u7a0e\u91d1\u3082\u8003\u616e\u3057\u305f\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304c\u3001\u7a0e\u7406\u58eb\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306e\u5f37\u307f\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/jrqxok7pp1n-1726711040.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"ao5f8vhhq4522hx11v1sgp\">2-1.\u3010STEP\uff11\u3011\u4f1a\u793e\u306e\u73fe\u72b6\u30fb\u7d4c\u55b6\u8005\u7b49\u306e\u610f\u5411\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u307e\u305a\u306f<\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u4f1a\u793e\u306e\u73fe\u72b6\u3001\u7d4c\u55b6\u8005\u30fb\u5f8c\u7d99\u8005\u306a\u3069\u306e\u610f\u5411\u3092\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u901a\u3057\u3066\u78ba\u8a8d<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u300c\u73fe\u5728\u306e\u8ca1\u52d9\u72b6\u6cc1\u300d\u300c\u73fe\u5728\u306e\u81ea\u793e\u682a\u306e\u4fdd\u6709\u6bd4\u7387\u300d\u306a\u3069\u306e\u4f1a\u793e\u306e\u73fe\u72b6\u3001\u300c\u3044\u3064\u4e8b\u696d\u627f\u7d99\u3092\u3057\u305f\u3044\u306e\u304b\u300d\u300c\u5f8c\u7d99\u8005\u306f\u8ab0\u304b\u300d\u3068\u3044\u3063\u305f\u7d4c\u55b6\u8005\u7b49\u306e\u610f\u5411\u3092\u4e01\u5be7\u306b\u30d2\u30a2\u30ea\u30f3\u30b0\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><u>\u7a0e\u7406\u58eb\u306f\u8077\u696d\u67c4\u3001\u65e5\u9803\u304b\u3089\u591a\u304f\u306e\u6c7a\u7b97\u66f8\u985e\u3092\u8aad\u307f\u89e3\u304d\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3066\u3044\u307e\u3059<\/u>\u3002\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u9069\u5207\u306b\u4f1a\u793e\u306e\u73fe\u72b6\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3>2-2.\u3010STEP\uff12\u3011\u81ea\u793e\u682a\u30fb\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u984d\u3092\u8a66\u7b97\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u73fe\u5728\u306e\u81ea\u793e\u682a\u30fb\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u984d\u3092\u8a66\u7b97<\/span><\/strong>\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u5f8c\u306e\u5c55\u671b\u3092\u8003\u3048\u308b\u4e0a\u3067\u3001\u81ea\u793e\u682a\u30fb\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u984d\u3092\u77e5\u308b\u3053\u3068\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\n\u73fe\u72b6\u3092\u77e5\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u6bb5\u968e\u3067\u4e00\u5ea6\u3001<span style=\"font-size: 16px; color: #333333;\">\u81ea\u793e\u682a\u30fb\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u984d\u3092<\/span>\u8a66\u7b97\u3057\u3001\u300c5\u5e74\u5f8c\u300110\u5e74\u5f8c\u306b\u8a55\u4fa1\u984d\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3057\u3066\u3044\u304f\u304b\uff1f\u300d\u306a\u3069\u3001\u69d8\u3005\u306a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u304c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u884c\u3046\u5834\u5408\u306f\u3001<\/span><\/strong><strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u3057\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3053\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u30fb\u7bc0\u7a0e\u5bfe\u7b56\u306e\u691c\u8a0e\u306f\u3001\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u4ee5\u5916\u306b\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u4f9d\u983c\u3057\u305f\u306e\u3067\u306f\u5f97\u3089\u308c\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>2-3.\u3010STEP\uff13\u3011\u7a0e\u7406\u58eb\u304c\u4e8b\u696d\u627f\u7d99\u30d7\u30e9\u30f3\u3092\u4f5c\u6210\u3057\u3001\u63d0\u6848\u3059\u308b<\/h3>\n<p>STEP\uff11\u3067\u78ba\u8a8d\u3057\u305f\u7d4c\u55b6\u8005\u30fb\u5f8c\u7d99\u8005\u306e\u610f\u5411\u3001STEP\uff12\u3067\u78ba\u8a8d\u3057\u305f\u8ca1\u52d9\u306e\u73fe\u72b6\u3092\u3082\u3068\u306b\u3001<strong><span style=\"color: #e25041;\">\u4f1a\u793e\u3054\u3068\u306b\u30aa\u30fc\u30c0\u30fc\u30e1\u30a4\u30c9\u3067\u4f5c\u6210\u3057\u305f\u4e8b\u696d\u627f\u7d99\u30d7\u30e9\u30f3\u3092\u4f5c\u6210\u3057\u3001\u3054\u63d0\u6848<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u4f8b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u6570\u5e74\u5f8c\u306b\u4e8b\u696d\u627f\u7d99\u3092\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u73fe\u7d4c\u55b6\u8005\u306b\u9000\u8077\u91d1\u3092\u51fa\u3057\u3066\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u30d7\u30e9\u30f3\u3092\u3054\u63d0\u6848\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u300110\u5e74\u5f8c\u306a\u3069\u4e8b\u696d\u627f\u7d99\u306e\u6642\u671f\u307e\u3067\u6642\u9593\u304c\u3042\u308b\u5834\u5408\u306f\u300110\u5e74\u5f8c\u307e\u3067\u682a\u4fa1\u304c\u4e0a\u304c\u3089\u306a\u3044\u3088\u3046\u306a\u5bfe\u7b56\u3092\u3054\u63d0\u6848\u3057\u307e\u3059\u3002<\/p>\n<p><u>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u3082\u529b\u3092\u5165\u308c\u3066\u3044\u308b\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u5f8c\u7d99\u8005\u80b2\u6210\u30fbDX\u5316\u306e\u63a8\u9032\u306a\u3069\u3001\u7a0e\u52d9\u30fb\u8ca1\u52d9\u4ee5\u5916\u306e\u5206\u91ce\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u306e\u6bb5\u968e\u3067\u3054\u63d0\u6848\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<h3>2-4.\u3010STEP\uff14\u3011\u4e8b\u696d\u627f\u7d99\u30d7\u30e9\u30f3\u3092\u5b9f\u884c\u3059\u308b<\/h3>\n<p>\u7a0e\u7406\u58eb\u304c\u4f5c\u6210\u3057\u305f\u4e8b\u696d\u627f\u7d99\u30d7\u30e9\u30f3\u306b\u3054\u7d0d\u5f97\u3044\u305f\u3060\u3051\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u6bb5\u968e\u3067\u3054\u5951\u7d04\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3088\u308a<strong><span style=\"color: #e25041;\">\u7cbe\u7dfb\u306a\u682a\u4fa1\u3084\u6570\u5024\u3092\u51fa\u3057\u3066\u3044\u304d\u306a\u304c\u3089\u3001\u4e8b\u696d\u627f\u7d99\u30d7\u30e9\u30f3\u3092\u5b9f\u884c<\/span><\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u627f\u7d99\u306f\u9577\u3044\u6642\u9593\u3092\u304b\u3051\u3066\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u4f1a\u793e\u306e\u72b6\u6cc1\u306e\u5909\u5316\u3084\u6cd5\u5f8b\u306e\u6539\u6b63\u3001\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u30b1\u30a2\u304c\u5fc5\u8981\u3067\u3059\u306e\u3067\u3001<\/span><u>\uff12\uff5e\uff13\u30f6\u6708\u306b\uff11\u56de\u7a0b\u5ea6\uff08\u4e8b\u696d\u627f\u7d99\u76f4\u524d\u306e\uff11\u5e74\u306f\u6708\u306b\uff11\u56de\u7a0b\u5ea6\uff09\u306e\u5b9a\u671f\u7684\u306a\u9762\u8ac7\u3092\u884c\u3044\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/u><\/p>\n<h3>2-5.\u3010STEP5\u3011\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u3092\u884c\u3046<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u3001\u4e8b\u696d\u627f\u7d99\u5f8c\u306e\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u3082\u5bfe\u5fdc<\/span><\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306f\u4e8b\u696d\u627f\u7d99\u3092\u62c5\u5f53\u3057\u305f\u7a0e\u7406\u58eb\u304c\u8cac\u4efb\u3092\u6301\u3063\u3066\u7acb\u3061\u4f1a\u3044\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u8abf\u67fb\u5b98\u306e\u8cea\u554f\u306b\u3064\u3044\u3066\u3082\u3001\u7a0e\u7406\u58eb\u304c\u7d4c\u55b6\u8005\u306b\u4ee3\u308f\u308a\u3001\u56de\u7b54\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001<u>\u300c\u306a\u305c\u3001\u305d\u306e\u8a55\u4fa1\u65b9\u6cd5\u30fb\u8a55\u4fa1\u984d\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u305f\u306e\u304b\u3002\u300d\u3092\u7a0e\u7406\u58eb\u304b\u3089\u7a0e\u52d9\u7f72\u8077\u54e1\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u3067\u3001\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<h2 id=\"je8yhx1vqzmt8j4n43rr4\">3.\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u300c\u4e8b\u696d\u627f\u7d99\u306e\uff15\u5e74\u524d\u300d\u304c\u76ee\u5b89<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u300c\u4e8b\u696d\u627f\u7d99\u306e\uff15\u5e74\u524d\u300d\u304c\u4e00\u3064\u306e\u76ee\u5b89<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\uff11\u5e74\u524d\u306b\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3044\u3066\u3082\u3001\u81ea\u793e\u682a\u30fb\u6709\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u3092\u884c\u3044\u3001\u627f\u7d99\u306b\u3064\u3044\u3066\u304a\u624b\u4f1d\u3044\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001<u>\u4e8b\u696d\u627f\u7d99\u307e\u3067\u306e\u671f\u9593\u304c\u5dee\u3057\u8feb\u3063\u3066\u3044\u307e\u3059\u3068\u3001\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u682a\u4fa1\u306e\u6291\u5236\u5bfe\u7b56\u306e\u9078\u629e\u80a2\u304c\u3069\u3046\u3057\u3066\u3082\u72ed\u307e\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u73fe\u7d4c\u55b6\u8005\u306b\u5f79\u54e1\u9000\u8077\u91d1\u3092\u652f\u6255\u3063\u3066\u3001\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u305f\u4e0a\u3067\u627f\u7d99\u3092\u3057\u305f\u3044\u3068\u8003\u3048\u305f\u5834\u5408\u3001\u3053\u306e\u5bfe\u7b56\u306f\u6c7a\u7b97\u3092\u307e\u305f\u304c\u306a\u3044\u3068\u3067\u304d\u307e\u305b\u3093\u3002\u5f79\u54e1\u9000\u8077\u91d1\u3092\u652f\u6255\u3063\u305f\u3089\u3059\u3050\u306b\u52b9\u679c\u304c\u51fa\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6c7a\u7b97\u306b\u3088\u308a\u305d\u306e\u671f\u306e\u7d14\u8cc7\u7523\u3084\u5229\u76ca\u306e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u306f\u3058\u3081\u3066\u3001\u52b9\u679c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5bfe\u7b56\u306a\u306e\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u307e\u3067\u306e\u671f\u9593\u304c\uff15\u5e74\u3042\u308c\u3070\u3001\u627f\u7d99\u306b\u5411\u3051\u305f\u5bfe\u7b56\u306e\u9078\u629e\u80a2\u304c\u8c4a\u5bcc\u306b\u3042\u308a\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u300c\u4e8b\u696d\u627f\u7d99\u306e\uff15\u5e74\u524d\u300d\u304c\u4e00\u3064\u306e\u76ee\u5b89\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 id=\"lwf4md1flqknbdpadlq53a\">4.\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u7a0e\u7406\u58eb\u5831\u916c\uff5c100\u4e07\u5186\u4ee5\u5185\uff5e1,000\u4e07\u5186\u8d85\u3048\u307e\u3067\u5e45\u304c\u3042\u308b<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u7a0e\u7406\u58eb\u5831\u916c\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3084\u30fb\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3068\u3057\u3066\u4f55\u3092\u884c\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3042\u304f\u307e\u3067\u3082\u4e00\u4f8b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5f0a\u793e\u30fb\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u904e\u53bb\u306e\u304a\u5ba2\u69d8\u3068\u305d\u306e\u5831\u916c\u3092\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u4e00\u822c\u7684\u306a\u81ea\u793e\u682a\u8a55\u4fa1<br \/>\n\u3054\u89aa\u65cf\u304c\u627f\u7d99<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d04100\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; vertical-align: middle;\">\u5408\u4f75\u30fb\u5206\u793e\u5316\u306a\u3069<br \/>\n\u9ad8\u5ea6\u306a\u624b\u6cd5\u3092\u9078\u629e<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d041,000\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5831\u916c\u306b\u3064\u3044\u3066\u4e0d\u4fe1\u611f\u304c\u6b8b\u3063\u305f\u307e\u307e\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306b\u8179\u3092\u5272\u3063\u3066\u76f8\u8ac7\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\"><u>\u7a0e\u7406\u58eb\u3068\u521d\u56de\u9762\u8ac7\u3092\u3059\u308b\u969b\u306b\u3001\u898b\u7a4d\u3082\u308a\u3092\u51fa\u3057\u3066\u3082\u3089\u3044\u3001\u5831\u916c\u306b\u3064\u3044\u3066\u7d0d\u5f97\u3057\u3066\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c<\/u>\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"859ao43nciyw0sfvutvfo\">5.\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3092\u9078\u3076\uff15\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3092\u9078\u3076\uff15\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff11<\/th>\n<td style=\"width: 560.412px;\">\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff12<\/th>\n<td style=\"width: 560.412px;\">\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff13<\/th>\n<td style=\"width: 560.412px;\">\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff14<\/th>\n<td style=\"width: 560.412px;\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff15<\/th>\n<td style=\"width: 560.412px;\">\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306e\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"vvupvl138et6rlfax3bxr8\">5-1.\u3010\u30dd\u30a4\u30f3\u30c81\u3011\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u306e\u7a0e\u7406\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u4e00\u53e3\u306b\u7a0e\u7406\u58eb\u3068\u8a00\u3063\u3066\u3082\u3001\u5c02\u9580\u5206\u91ce\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<u>\u307f\u306a\u3055\u3093\u306e\u4f1a\u793e\u306e\u9867\u554f\u3084\u6c7a\u7b97\u3092\u4f9d\u983c\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306e\u5c02\u9580\u306f\u300c\u6cd5\u4eba\u7a0e\u300d\u306e\u5834\u5408\u304c\u591a\u3044<\/u>\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\u3067\u3042\u308b\u5f7c\u3089\u306b\u3068\u3063\u3066\u3001\u4e8b\u696d\u627f\u7d99\u306f\u5c02\u9580\u5916\u3067\u3042\u308a\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u884c\u3046\u306e\u306f\u6570\u5e74\u306b\u4e00\u5ea6\u3068\u3044\u3046\u7a0e\u7406\u58eb\u3082\u591a\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002<\/p>\n<p><u>\u5b9f\u969b\u306b\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u7a0e\u7406\u58eb\u3067\u3042\u308b\u79c1\u306e\u3082\u3068\u306b\u3082\u3001\u300c\u9867\u554f\u7a0e\u7406\u58eb\u306e\u5148\u751f\u306b\u76f8\u8ac7\u3057\u3066\u307f\u305f\u3051\u3069\u3001\u5c02\u9580\u5916\u3068\u8a00\u308f\u308c\u3066\u2026\u300d\u3068\u76f8\u8ac7\u306b\u3044\u3089\u3063\u3057\u3083\u308b\u7d4c\u55b6\u8005\u306e\u65b9\u304c\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u5168\u56fd\u5c55\u958b\u3092\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5927\u624b\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u3001\u76f8\u7d9a\u7a0e\u306a\u3069\u8cc7\u7523\u7a0e\u3092\u5c02\u9580\u3068\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba\u306a\u3069\u306b\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306b\u7279\u5316\u3057\u305f\u90e8\u9580\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u300c\u65e5\u3005\u306e\u696d\u52d9\u306e\u307b\u307c\u5168\u3066\u304c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306b\u95a2\u3059\u308b\u3053\u3068\u300d\u3068\u3044\u3046\u7a0e\u7406\u58eb\u304c\u4f55\u540d\u3082\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5c02\u9580\u77e5\u8b58\u304c\u3042\u308a\u3001\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"uisdc74m1xqy2rgfelvzj\">5-2.\u3010\u30dd\u30a4\u30f3\u30c8\uff12\u3011\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u4e0a\u3067\u3001\u7a0e\u7406\u58eb\u3068\u9762\u8ac7\u3068\u306e\u5b9a\u671f\u7684\u306a\u9762\u8ac7\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\n\u306f\u304a\u304a\u3088\u305d<u>\uff12\uff5e\uff13\u30f6\u6708\u306b\uff11\u56de\u7a0b\u5ea6\uff08\u4e8b\u696d\u627f\u7d99\u76f4\u524d\u306e\uff11\u5e74\u306f\u6708\u306b\uff11\u56de\u7a0b\u5ea6\uff09<\/u>\u9762\u8ac7\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\n<u>\u8a2a\u554f\u3059\u308b\u4e88\u5b9a\u306e\u73fe\u7d4c\u55b6\u8005\u3084\u5f8c\u7d99\u8005\u306a\u3069\u306e\u95a2\u4fc2\u8005\u5168\u54e1\u304c\u3001\u7121\u7406\u306a\u304f\u8a2a\u554f\u3067\u304d\u308b\u5834\u6240\u306b\u3042\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/u>\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u4e8b\u696d\u627f\u7d99\u306e\u5834\u5408\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u307e\u3067\u6765\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u3082\u591a\u304f\u3044\u307e\u3059\u3002<br \/>\n\u3067\u3059\u304c\u3001\u6765\u793e\u3057\u3066\u304f\u308c\u308b\u7bc4\u56f2\u306b\u5236\u9650\u3092\u8a2d\u3051\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u30a2\u30dd\u30a4\u30f3\u30c8\u3092\u53d6\u308b\u6642\u306b\u5fc5\u305a\u5bfe\u8c61\u30a8\u30ea\u30a2\u304b\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"1sxism0d6lxkg8nlyusur\">5-3.\u3010\u30dd\u30a4\u30f3\u30c8\uff13\u3011\u4ed6\u306e\u5c02\u9580\u5bb6\u9023\u643a\u3057\u3066\u3044\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3001M\uff06A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3069\u3001\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u81ea\u793e\u682a\u5bfe\u7b56\u306b\u306f\u3001\u4f1a\u793e\u6cd5\u306a\u3069\u6cd5\u5f8b\u304c\u6df1\u304f\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u5f01\u8b77\u58eb\u306e\u5354\u529b\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4f1a\u793e\u306e\u767b\u8a18\u3092\u5909\u66f4\u3059\u308b\u3068\u306a\u3063\u305f\u3089\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3057\u3001\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3068\u3057\u3066M\uff06A\u3092\u9078\u629e\u3059\u308b\u3068\u306a\u3063\u305f\u5834\u5408\u3001M\uff06A\u4ef2\u4ecb\u4f1a\u793e\u306b\u76f8\u8ac7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3092\u884c\u3046\u4e0a\u3067\u3001\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u306e\u9023\u643a\u306f\u5fc5\u8981\u4e0d\u53ef\u6b20<\/u>\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001\u3044\u3056\u3001\u4ed6\u306e\u5c02\u9580\u5bb6\u306e\u529b\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u6642\u306b\u3001\u73fe\u7d4c\u55b6\u8005\u306e\u65b9\u304c\u305d\u306e\u90fd\u5ea6\u5c02\u9580\u5bb6\u3092\u63a2\u3057\u3066\u3044\u3066\u306f\u3001\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u308a\u307e\u3059\u3002<u>\u7a0e\u7406\u58eb\u304c\u7a93\u53e3\u3068\u306a\u308a\u3001\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3001M\uff06A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3069\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u3051\u3070\u3001\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u8ca0\u62c5\u306a\u304f\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3001M\uff06A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3069\u3001\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"izvkv36rpf3tr3d7zpw15\">5-4.\u3010\u30dd\u30a4\u30f3\u30c8\uff14\u3011\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p><a href=\"#lwf4md1flqknbdpadlq53a\" target=\"_self\">4\u7ae0<\/a>\u3067\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001\u4e8b\u696d\u627f\u7d99\u306e\u7a0e\u7406\u58eb\u5831\u916c\u306e\u76ee\u5b89\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3059\u304c\u3001100\u4e07\u5186\u3092\u8d85\u3048\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3001\u4e2d\u306b\u306f1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5831\u916c\u306e\u6839\u62e0\u3084\u5185\u8a33\u304c\u4e0d\u660e\u78ba\u3067\u3042\u3063\u305f\u308a\u3001\u6700\u7d42\u7684\u306b\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u307e\u307e\u3067\u306f\u3001\u305d\u306e\u7a0e\u7406\u58eb\u3092\u4fe1\u983c\u3057\u3066\u3001\u6211\u304c\u5b50\u306e\u3088\u3046\u306b\u80b2\u3066\u3066\u304d\u305f\u4f1a\u793e\u306e\u3053\u3068\u3092\u4efb\u305b\u308b\u306e\u306f\u96e3\u3057\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u660e\u6717\u306a\u4f1a\u8a08\u306f\u4fe1\u983c\u3092\u751f\u307f\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u7406\u58eb\u5831\u916c\u304c\u660e\u78ba\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3073\u3001\u5b89\u5fc3\u3057\u3066\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u4f9d\u983c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3 id=\"t6sx95z7dwr2o3ctf1t0k7\">5-5.\u3010\u30dd\u30a4\u30f3\u30c8\uff15\u3011\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306e\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306e\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u306b\u3082\u529b\u3092\u5165\u308c\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u3001\u5f8c\u7d99\u8005\u306e\u65b9\u304c\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u65b0\u4efb\u306e\u7d4c\u55b6\u8005\u306e\u65b9\u306b\u3068\u3063\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001<u>\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u524d\u306b\u691c\u8a0e\u3092\u884c\u3044\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001\u4e07\u304c\u4e00\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001<u>\u4e8b\u696d\u627f\u7d99\u3092\u62c5\u5f53\u3057\u305f\u7a0e\u7406\u58eb\u304c\u7acb\u3061\u4f1a\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u>\u7a0e\u52d9\u7f72\u8077\u54e1\u306e\u6307\u6458\u306b\u3064\u3044\u3066\u3001\u4ee3\u308f\u308a\u306b\u7a0e\u52d9\u7684\u6839\u62e0\u306b\u57fa\u3065\u3044\u305f\u56de\u7b54\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306e\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u306b\u3082\u529b\u3092\u5165\u308c\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"3eajwvuyydkne3csc0h5f\">6.\u4e8b\u696d\u627f\u7d99\u306b\u3064\u3044\u3066\u4f9d\u983c\u3059\u308b\u306a\u3089\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\uff5c\u305d\u306e\uff15\u3064\u306e\u7406\u7531<\/h2>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u3064\u3044\u3066\u4f9d\u983c\u3059\u308b\u306a\u3089\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u304a\u3059\u3059\u3081\u3059\u308b\uff15\u3064\u306e\u7406\u7531\u3092\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7406\u7531\uff11<\/th>\n<td style=\"width: 78.3594%;\">\u5c02\u9580\u30b9\u30bf\u30c3\u30d5100\u540d\u5728\u7c4d\u3001\u7d2f\u8a081,000\u4ef6\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u5b9f\u7e3e<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7406\u7531\uff12<\/th>\n<td style=\"width: 78.3594%;\">\u5168\u56fd90\u62e0\u70b9\u3067\u76f8\u8ac7\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7406\u7531\uff13<\/th>\n<td style=\"width: 78.3594%;\">\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3001\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u89e3\u6c7a<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7406\u7531\uff14<\/th>\n<td style=\"width: 78.3594%;\">\u660e\u78ba\u306a\u6599\u91d1\u4f53\u7cfb<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7406\u7531\uff15<\/th>\n<td style=\"width: 78.3594%;\">\u7a0e\u52d9\u7f72OB\u30fbOG\u306b\u304a\u308b\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"kwzywjfome8xf22jrjljx\">6-1.\u3010\u7406\u7531\uff11\u3011\u5c02\u9580\u30b9\u30bf\u30c3\u30d5100\u540d\u5728\u7c4d\u3001\u5e74\u95931,000\u4ef6\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u5b9f\u7e3e<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/j1zkm127bh-1729817730.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u306f\u3001\u5e74\u95931,000\u4ef6\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\n<u>\u3053\u306e\u5b9f\u7e3e\u306f\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u3067\u3059\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u793e\u5185\u306b\u306f\u7d04100\u540d\u3067\u69cb\u6210\u3055\u308c\u305f\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u30c1\u30fc\u30e0<\/span><\/strong>\u304c\u3042\u308a\u3001\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u30ce\u30a6\u30cf\u30a6\u3068\u9ad8\u3044\u5c02\u9580\u6027\u3092\u3001\u793e\u5185\u30b7\u30b9\u30c6\u30e0\u3084\u52c9\u5f37\u4f1a\u306a\u3069\u3092\u901a\u3057\u3066\u65e5\u3005\u5171\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5b9f\u7e3e\u306e\u7a4d\u307f\u91cd\u306d\u3068\u3001\u5171\u6709\u306e\u5fb9\u5e95\u306b\u3088\u308a\u3001\u3054\u4f9d\u983c\u8005\u69d8\u306b\u6e80\u8db3\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u5b9f\u73fe\u3055\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"miqrhuta227h5eyhjzrwp\">6-2.\u3010\u7406\u7531\uff12\u3011\u5168\u56fd90\u62e0\u70b9\u3067\u4e8b\u696d\u627f\u7d99\u5c02\u4efb\u30b9\u30bf\u30c3\u30d5\u306b\u76f8\u8ac7\u3067\u304d\u308b<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/ssxa6e12mhc-1726536356.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u5168\u56fd90\u62e0\u70b9\u3067\u4e8b\u696d\u627f\u7d99\u5c02\u4efb\u30b9\u30bf\u30c3\u30d5\u306b\u76f8\u8ac7\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #383838;\">\u5317\u306f\u5317\u6d77\u9053\u3001\u5357\u306f\u6c96\u7e04\u307e\u3067\u3001\u5404\u30a8\u30ea\u30a2\uff08\u5317\u6d77\u9053\u30fb\u6771\u5317\u3001\u95a2\u6771\u3001\u4e2d\u90e8\u3001\u95a2\u897f\u3001\u4e2d\u56fd\u3001\u56db\u56fd\u3001\u4e5d\u5dde\u30fb\u6c96\u7e04\uff09\u306b\u76f8\u7d9a\u7a0e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u5728\u7c4d\u3057\u3066\u3044\u308b\u62e0\u70b9\u304c\u3042\u308a\u3001\u62e0\u70b9\u6570\u306f\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u3067\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001<u>\u5404\u5730\u65b9\u306b\u4e8b\u696d\u627f\u7d99\u306e\u5c02\u4efb\u62c5\u5f53\u8005\u304c\u5728\u7c4d\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u5168\u56fd\u3069\u3053\u3067\u3082\u4e8b\u696d\u627f\u7d99\u306b\u3064\u3044\u3066\u306e\u3054\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd<\/u>\u3067\u3059\u3002<\/p>\n<p>\u4ed6\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u4e8b\u696d\u627f\u7d99\u30b9\u30bf\u30c3\u30d5\u306e\u3044\u308b\u62e0\u70b9\u304c\u4e09\u5927\u90fd\u5e02\u570f\u306a\u3069\u306e\u5927\u90fd\u5e02\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u3053\u306e\u5168\u56fd\u3069\u3053\u306e\u4e8b\u52d9\u6240\u306b\u304a\u3044\u3066\u3082\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u627f\u7d99\u306e\u5c02\u4efb\u62c5\u5f53\u8005\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5927\u304d\u306a\u5f37\u307f\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #383838;\">\u25a0\u5168\u56fd\u306e\u4e8b\u52d9\u6240\u4e00\u89a7\u306f\u3053\u3061\u3089<\/span><br \/>\n<a href=\"https:\/\/ht-sozoku.jp\/office\/\" target=\"_blank\" rel=\"noopener\">\u5168\u56fd\u306e\u4e8b\u52d9\u6240\u3054\u6848\u5185<\/a><\/p>\n<\/div>\n<h3 id=\"6x3dmw31mf5ll0aapm876\">6-3.\u3010\u7406\u7531\uff13\u3011\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3001\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u89e3\u6c7a<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/zUkKNpu0Wsv8XJfTSBi9C5xOe-1729817925.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u3001\u5f01\u8b77\u58eb\u6cd5\u4eba\u3084\u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba\u3001M\uff06A\u4ef2\u4ecb\u4f1a\u793e\u3001\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306a\u3069\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u81ea\u793e\u682a\u306e\u627f\u7d99\u3092\u9032\u3081\u308b\u4e2d\u3067\u3001<span style=\"font-size: 16px; color: #333333;\"><u>\u4ed6\u306e\u5c02\u9580\u5bb6\u306e\u529b\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u6642\u306b\u3001\u7a0e\u7406\u58eb\u304c\u7a93\u53e3\u3068\u306a\u308a\u3001\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3001M\uff06A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3069\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/span><\/p>\n<p>\u304a\u5ba2\u69d8\u3054\u81ea\u8eab\u3067\u30a2\u30dd\u3092\u3068\u3063\u3066\u3044\u305f\u3060\u304f\u5fc5\u8981\u306f\u306a\u304f\u3001\u7d39\u4ecb\u3084\u8abf\u6574\u306f\u3059\u3079\u3066\u7a0e\u7406\u58eb\u304c\u9593\u306b\u5165\u3063\u3066\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u8ca0\u62c5\u306a\u304f\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 id=\"p133rhdt1jpf21byoxldhr\">\u203b\u4e8b\u696d\u627f\u7d99\u306b\u4fc2\u308b\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4e3b\u306a\u9023\u643a\u5148<\/h4>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #f0f8ff;\"><a href=\"https:\/\/www.ht-law.net\/\" target=\"_blank\" rel=\"noopener\">TH\u5f01\u8b77\u58eb\u6cd5\u4eba<\/a><\/th>\n<td style=\"width: 71.8027%;\">\u4f01\u696d\u6cd5\u52d9\u5168\u822c\u3001\u4e0d\u52d5\u7523\u95a2\u4fc2\u30fb\u76f8\u7d9a\u95a2\u4fc2\u3001\u5012\u7523\u51e6\u7406\u5168\u822c\u30fb\u4f01\u696d\u518d\u751f<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #f0f8ff;\"><a href=\"https:\/\/ht-jud.com\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba<\/a><\/th>\n<td style=\"width: 71.8027%;\">\n<p>\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u767b\u8a18\u624b\u7d9a\u306e\u4ee3\u7406\u30fb\u767b\u8a18\u76f8\u8ac7\u3001\u4f1a\u793e\u306b\u95a2\u3059\u308b\u767b\u8a18\u624b\u7d9a\u306e\u4ee3\u7406\u30fb\u767b\u8a18\u76f8\u8ac7<br \/>\n\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u767b\u8a18\u624b\u7d9a\u306e\u4ee3\u7406\u30fb\u767b\u8a18\u76f8\u8ac7\u7b49\u3001\u88c1\u5224\u6240\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306e\u4f5c\u6210<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #f0f8ff;\"><a href=\"https:\/\/www.sbithma.co.jp\/\" target=\"_blank\" rel=\"noopener\">SBI \u8fbb\uff65\u672c\u90f7M&amp;A\u682a\u5f0f\u4f1a\u793e<\/a><\/th>\n<td style=\"width: 71.8027%;\">\u4e2d\u5805\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u627f\u7d99\u306b\u4fc2\u308bM&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u696d\u52d9\u306e\u63d0\u4f9b\u3001M&amp;A\u304a\u3088\u3073\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u306e\u63d0\u4f9b<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #f0f8ff;\"><a href=\"https:\/\/www.ht-bc.jp\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e<\/a><\/p>\n<\/th>\n<td style=\"width: 71.8027%;\">\n<p>\u7d4c\u55b6\u6226\u7565\u3001\u7d4c\u55b6\u652f\u63f4\u3001M&amp;A\u3001\u4e8b\u696d\u627f\u7d99\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u55b6\u3001\u88dc\u52a9\u91d1\u7533\u8acb\u304a\u3088\u3073\u3053\u308c\u3089\u306e\u5468\u8fba\u9818\u57df\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4e8b\u696d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #f0f8ff;\"><a href=\"https:\/\/ht-itc.jp\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 IT\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e<\/a><\/th>\n<td style=\"width: 71.8027%;\">\u30d3\u30b8\u30cd\u30b9\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4e8b\u696d\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u4e8b\u696d\u3001IT\u6d3b\u7528\u30fb\u65b0\u898f\u4e8b\u696d<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #f0f8ff;\"><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/a><\/th>\n<td style=\"width: 71.8027%;\">\u4f01\u696d\u7d4c\u55b6\u3001\u8ca1\u52d9\u53ca\u3073\u4f1a\u8a08\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3001\u4f01\u696d\u518d\u751f\u3001\u7d44\u7e54\u5909\u66f4\u3001\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #383838;\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u4e00\u89a7\u306f<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php#groupList\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #f37934;\">\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e<\/span><\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"0gqafayvmosrgi9la1ibszk\">6-4.\u3010\u7406\u7531\uff14\u3011\u660e\u78ba\u306a\u6599\u91d1\u4f53\u7cfb<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306b\u306f\u3001\u660e\u78ba\u306a\u6599\u91d1\u4f53\u7cfb\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u307e\u305f\u3001\u5831\u916c\u306e\u5185\u8a33\u3084\u52a0\u7b97\u5831\u916c\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306e\u57fa\u6e96\u7b49\u3082\u3001\u521d\u56de\u9762\u8ac7\u3067\u8a73\u7d30\u306b\u304a\u4f1d\u3048\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u660e\u77ad\u306a\u6599\u91d1\u4f53\u7cfb\u3067\u304a\u5ba2\u69d8\u3068\u4fe1\u983c\u95a2\u4fc2\u3092\u80b2\u3093\u3067\u307e\u3044\u308a\u307e\u3059\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"72mu259d3c90m3wiofbnm\">6-5.\u3010\u7406\u7531\uff15\u3011\u7a0e\u52d9\u7f72OB\u30fbOG\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/rsdjpxx08v8-1726536995.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u7a0e\u52d9\u7f72OB\u3068\u9023\u643a\u3057\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u5728\u7c4d\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72OB\u6570\u306f\u7d0490\u540d\u3067\u3001\u696d\u754c\u6700\u5927\u898f\u6a21\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5143\u56fd\u7a0e\u5e81\u9577\u5b98\u30fb\u5143\u56fd\u7a0e\u5c40\u9577\u306a\u3069\u30c8\u30c3\u30d7\u30ec\u30d9\u30eb\u306e\u4eba\u6750\u304c\u63c3\u3063\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u3053\u306e\u7a0e\u52d9\u7f72OB\u304c\u3064\u304f\u308b\u7d44\u7e54\u3067\u3042\u308b\u300c\u5be9\u7406\u5ba4\u300d\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e8b\u9805\u306e\u4e8b\u524d\u691c\u8a0e\u3092\u884c\u3044\u3001\u304a\u5ba2\u69d8\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u4e8b\u524d\u306b\u9632\u3044\u3067\u3044\u307e\u3059\u3002<\/p>\n<p><u>\u307e\u305f\u3001\u4e07\u304c\u4e00\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u3082\u3001\u56fd\u7a0e\u5e81OB\u304c\u8abf\u67fb\u306b\u540c\u5e2d\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u306a\u3069\u3001\u304a\u5ba2\u69d8\u306b\u5bc4\u308a\u6dfb\u3063\u305f\u5bfe\u5fdc\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u25a0\u4e3b\u306a\u7a0e\u52d9\u7f72OB\u306e\u4e00\u89a7\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u6982\u8981<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"81tt3wykxqf9uxuvjai4jv\">7.\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u5bc4\u305b\u3089\u308c\u305f\u5b9f\u969b\u306e\u304a\u5ba2\u69d8\u306e\u58f0<\/h2>\n<p>\u8fbb\u30fb\u672c\u90f7 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/3q9nqqdlijr-1726121994.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/qqoqcain95m-1726122013.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u00a0\u00a0<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/93oi01t3gr-1726122025.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"yhy8wj57014ivmed99di3\">8.\u7a0e\u7406\u58eb\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u7a0e\u7406\u58eb\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"ciagpodczfvy3ix7tqpqt\">Q.\u9867\u554f\u7a0e\u7406\u58eb\u3068\u306e\u95a2\u4fc2\u3092\u58ca\u3057\u305f\u304f\u306a\u3044\u3002\u4e8b\u696d\u627f\u7d99\u3092\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u652f\u969c\u306f\u306a\u3044\u304b\u3002<\/h3>\n<p><u>\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u7a0e\u7406\u58eb\u306f\u30b9\u30dd\u30c3\u30c8\u3067\u4e8b\u696d\u627f\u7d99\u306e\u652f\u63f4\u3060\u3051\u3092\u884c\u3046\u306e\u3067\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3068\u95a2\u4fc2\u304c\u5d29\u308c\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3067\u3057\u3087\u3046\u3002<\/u><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u4f9d\u983c\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u306f\u5168\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 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#e25041;\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u3089\u3064\u3057\u3083\u308b\u65b9\u306f\u3001\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"zeo4f2xrnptjdr5myfx8f\">Q.\u73fe\u7d4c\u55b6\u8005\u3067\u306f\u306a\u3044\u304c\u3001\u76f8\u8ac7\u306b\u306e\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><u>\u53ef\u80fd\u3067\u3059\u3002<\/u><\/p>\n<p>\u5b9f\u969b\u306b\u5f8c\u7d99\u8005\u5019\u88dc\u306e\u65b9\u3001\u7d4c\u7406\u62c5\u5f53\u306e\u65b9\u306a\u3069\u304b\u3089\u304a\u554f\u3044\u5408\u308f\u305b\u3044\u305f\u3060\u304f\u30b1\u30fc\u30b9\u3082\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001<u>\u4e8b\u696d\u627f\u7d99\u306b\u306f\u300c\u73fe\u7d4c\u55b6\u8005\u306e\u304a\u8003\u3048\u300d\u304c\u3068\u3066\u3082\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u9762\u8ac7\u306e\u969b\u306f\u73fe\u7d4c\u55b6\u8005\u306e\u65b9\u3082\u3054\u540c\u5e2d\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044<\/u>\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"mc2phdg94ue0yvkbah2x4\">9.\u307e\u3068\u3081<\/h2>\n<p>\u306a\u305c\u4e8b\u696d\u627f\u7d99\u306f\u306e\u76f8\u8ac7\u3092\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u306a\u306e\u304b\u3092\u3001\u7a0e\u7406\u58eb\u304c\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306e\u5185\u5bb9\u30fb\u76f8\u8ac7\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u5831\u916c\u306a\u3069\u306b\u3082\u89e6\u308c\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u627f\u7d99\u3059\u308b\u3082\u306e<\/th>\n<th style=\"text-align: center;\">\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 383.6px;\"><strong>\u81ea\u793e\u682a<\/strong><\/td>\n<td style=\"text-align: center; width: 383.6px;\"><span style=\"font-size: 30px;\"><strong><span style=\"color: #e25041;\">\u25ce<\/span><\/strong><\/span><br \/>\n\u5c02\u9580\u5206\u91ce<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 383.6px;\"><strong>\u6709\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90<\/strong><br \/>\n\uff08\u4f1a\u793e\u306e\u6240\u6709\u3059\u308b\u571f\u5730\u3001\u4e8b\u696d\u7528\u8ca1\u7523\u306a\u3069\uff09<\/td>\n<td style=\"text-align: center; width: 383.6px;\"><span style=\"font-size: 30px; color: #e25041;\"><strong>\u25ce<\/strong><\/span><br \/>\n\u5c02\u9580\u5206\u91ce<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 383.6px;\"><strong>\u30d2\u30c8<\/strong><br \/>\n\uff08\u5f8c\u7d99\u8005\u306e\u9078\u5b9a\u3084\u80b2\u6210\u306a\u3069\uff09<\/td>\n<td style=\"text-align: center; width: 383.6px;\"><span style=\"font-size: 24px; color: #e25041;\"><strong>\u3007<\/strong><\/span><br \/>\n\u76f8\u8ac7\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 383.6px;\"><strong>\u7121\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90<\/strong><br \/>\n\uff08\u7d4c\u55b6\u7406\u5ff5\u3001\u4fe1\u7528\u3001\u4eba\u8108\u306a\u3069\uff09<\/td>\n<td style=\"text-align: center; width: 383.6px;\"><span style=\"font-size: 24px;\"><strong><span style=\"color: #e25041;\">\u3007<\/span><\/strong><\/span><br \/>\n\u76f8\u8ac7\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u53ef\u80fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u300c\u9867\u554f\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u307f\u305f\u3051\u3069\u3001\u53cd\u5fdc\u304c\u3044\u307e\u3044\u3061\u3060\u3063\u305f\u2026\u3002\u300d\u3068\u601d\u308f\u308c\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3092\u9078\u3076\u30dd\u30a4\u30f3\u30c8\u3082\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff11<\/th>\n<td style=\"width: 560.412px;\">\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff12<\/th>\n<td style=\"width: 560.412px;\">\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff13<\/th>\n<td style=\"width: 560.412px;\">\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff14<\/th>\n<td style=\"width: 560.412px;\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff15<\/th>\n<td style=\"width: 560.412px;\">\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306e\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u672c\u8a18\u4e8b\u304c\u4e8b\u696d\u627f\u7d99\u3092\u3054\u691c\u8a0e\u3055\u308c\u306f\u3058\u3081\u305f\u7d4c\u55b6\u8005\u306e\u307f\u306a\u3055\u3093\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u4e8b\u696d\u627f\u7d99\u3092\u8003\u3048\u306f\u3058\u3081\u305f\u3051\u3069\u3001\u8ab0\u306b\u76f8\u8ac7\u3057\u305f\u3089\u3044\u3044\u306e\u3060\u308d\u3046\u304b\uff1f \u00a0 \u00a0\u3044\u3064\u3082\u306e\u9280\u884c\uff1f\u9867\u554f\u306e\u7a0e\u7406\u58eb\uff1f\u305d\u308c\u3068\u3082\u5c02\u9580\u306e\u4f1a\u793e\uff1f\u300d 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[&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[44],"class_list":["post-383","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-succession","tag-zeirishi"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/383","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=383"}],"version-history":[{"count":7,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/383\/revisions"}],"predecessor-version":[{"id":532,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/383\/revisions\/532"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/372"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}