{"id":394,"date":"2024-11-29T14:13:04","date_gmt":"2024-11-29T05:13:04","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=394"},"modified":"2024-12-19T15:51:32","modified_gmt":"2024-12-19T06:51:32","slug":"succession-outside-the-family","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/succession-outside-the-family","title":{"rendered":"\u89aa\u65cf\u5916\u627f\u7d99\u3068\u306f\uff1f\uff12\u30d1\u30bf\u30fc\u30f3\u306e\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u6d41\u308c\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-size: 16px; color: 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src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/36gba2qc7vs-1727139232.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 45.7%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8fd1\u5e74\u3001\u5f8c\u7d99\u8005\u78ba\u4fdd\u306e\u56f0\u96e3\u5316\u306a\u3069\u306e\u5f71\u97ff\u304b\u3089\u3001\u89aa\u65cf\u5916\u627f\u7d99\u306f\u5897\u52a0\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: left;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/nv5vgfi1yhk-1727141210.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left; width: 86.2%;\" class=\"fr-draggable\" 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style=\"font-size: 16px; color: #333333;\">\u89aa\u65cf\u5916\u306e\u5f8c\u7d99\u8005\u3082<\/span>\u52a0\u3048\u3089\u308c\u305f\u3053\u3068<\/u>\u306a\u3069\u3001\u3088\u308a\u5b9f\u65bd\u3057\u3084\u3059\u3044\u74b0\u5883\u304c\u6574\u3044\u59cb\u3081\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>3-1.\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 15.2344%;\">\u30e1\u30ea\u30c3\u30c8<\/th>\n<td style=\"width: 84.6354%;\"><span style=\"font-size: medium; color: #333333;\">\u30fb<\/span><strong>\u7d4c\u55b6\u8005\u3068\u3057\u3066\u306e\u80fd\u529b<\/strong><strong>\u306e\u3042\u308b\u4eba\u6750<\/strong><span style=\"font-size: medium; color: #333333;\">\u3092\u898b\u6975\u3081\u3066\u627f\u7d99\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><br \/>\n<span style=\"font-size: medium; color: 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\/>\n\u4e8b\u696d\u627f\u7d99\u306f<strong>\u8a08\u753b\u304b\u3089\u5b9f\u884c\u307e\u30675\u5e74\u7a0b\u5ea6\u3001\u9577\u3051\u308c\u307010\u5e74\u304b\u304b\u308b<\/strong>\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u5f93\u696d\u54e1\u3078\u306e\u627f\u7d99\u306e\u5834\u5408\u3001\u89aa\u65cf\u5185\u627f\u7d99\u3068\u6bd4\u3079\u3066\u3001\u5f8c\u7d99\u8005\u306e\u80b2\u6210\u30fb\u5f15\u7d99\u304e\u671f\u9593\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<strong>\u3067\u304d\u308b\u3051\u65e9\u304f\u6e96\u5099\u306b\u3068\u308a\u304b\u304b\u304b\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3078\u306e\u4e8b\u696d\u627f\u7d99\u306b\u5411\u3051\u305f\u6d41\u308c<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d71<\/th>\n<td style=\"width: 83.1597%;\"><strong>\u4f1a\u793e\u306e\u73fe\u72b6\u306e\u628a\u63e1\u3068\u7d4c\u55b6\u6539\u5584<\/strong><\/p>\n<p><u>\u5f15\u304d\u3064\u3050\u5074\u3082\u5f15\u304d\u7d99\u304e\u3084\u3059\u3044\u4f1a\u793e\u306b\u306a\u308b\u3088\u3046<\/u>\u3001\u7d4c\u55b6\u72b6\u6cc1\u3084\u7d4c\u55b6\u8ab2\u984c\u3092\u628a\u63e1\u3057\u3001\u7d4c\u55b6\u6539\u5584\u306b\u53d6\u308a\u7d44\u3080\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d72<\/th>\n<td style=\"width: 83.1597%;\"><strong>\u5f8c\u7d99\u8005\u5019\u88dc\u306e\u9078\u5b9a<\/strong><br \/>\n\u9577\u5e74\u4f1a\u793e\u306b\u3044\u308b\u5f79\u54e1\u3068\u306a\u3063\u3066\u308b\u3088\u3046\u306a\u30e1\u30f3\u30d0\u30fc\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6709\u671b\u306a\u82e5\u624b\u3092\u80b2\u6210\u3059\u308b\u3053\u3068\u3082\u542b\u3081\u3001\u5e45\u5e83\u3044\u8996\u91ce\u3067\u9078\u5b9a\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d73<\/th>\n<td style=\"width: 83.1597%;\"><strong>\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u66f8\u306e\u4f5c\u6210<\/strong><br \/>\n\u5f8c\u7d99\u8005\u3068\u3068\u3082\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u73fe\u72b6\u3068\u30ea\u30b9\u30af\u7b49\u3092\u628a\u63e1\u306e\u4e0a\u3001\u4e2d\u9577\u671f\u76ee\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u3002<\/span><br \/>\n\u4e8b\u696d\u8a08\u753b\u3084\u8cc7\u7523\u306e\u79fb\u8ee2\u8a08\u753b\u3092\u542b\u3080\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d74<\/th>\n<td style=\"width: 83.1597%;\"><strong>\u95a2\u4fc2\u8005\u3078\u306e\u5468\u77e5<\/strong><\/p>\n<p>\u4e0a\u8a18\u8a08\u753b\u3092\u3001\u89aa\u65cf\u3001\u53d6\u5f15\u5148\u3084\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3001\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u306b\u5171\u6709\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u95a2\u4fc2\u8005\u306e\u5354\u529b\u3092\u5f97\u3084\u3059\u3044\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d75<\/th>\n<td style=\"width: 83.1597%;\"><strong>\u682a\u5f0f\u306e\u8b72\u6e21<\/strong><br \/>\n\u81ea\u793e\u682a\u306e\u8b72\u6e21\u3092\u884c\u3046\u3002<u>\u5f8c\u7d99\u8005\u306e\u8cc7\u91d1\u529b\u7b49\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5148\u306b\u7d4c\u55b6\u6a29\u3060\u3051\u3092\u8b72\u6e21\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/u><\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d76<\/th>\n<td style=\"width: 83.1597%;\"><strong>\u5019\u88dc\u8005\u3078\u306e\u5f15\u304d\u7d99\u304e\u30fb\u30dd\u30b9\u30c8\u4e8b\u696d\u627f\u7d99<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u4ea4\u4ee3\u3059\u308b\u3002<span style=\"font-size: 16px; color: #333333;\">\u5f8c\u7d99\u8005\u304c\u65b0\u305f\u306a<\/span><\/span>\u8996\u70b9\u3092\u3082\u3063\u3066\u5f93\u6765\u306e\u4e8b\u696d\u306e\u898b\u76f4\u3057\u3092\u884c\u3044\u3001\u65b0\u305f\u306a\u6210\u9577\u30b9\u30c6\u30fc\u30b8\u306b\u5165\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-3.\u6ce8\u610f\u70b9<\/h3>\n<p><strong>\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3078\u306e\u627f\u7d99\u3092\u884c\u3046\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/strong>\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4>3-3-1.\u89aa\u65cf\u682a\u4e3b\u3068\u306e\u95a2\u4fc2\u6027<\/h4>\n<p>\u89aa\u65cf\u4ee5\u5916\u306e\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u304c\u627f\u7d99\u3092\u884c\u3046\u5834\u5408\u306e\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001<strong>\u89aa\u65cf\u682a\u4e3b\u306e\u4e86\u89e3\u3092\u5f97\u308b\u3053\u3068<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4e8b\u5f8c\u306b\u7d1b\u4e89\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u3001<\/span><u>\u73fe\u7d4c\u55b6\u8005\u306e\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u306e\u3082\u3068\u3067\u65e9\u671f\u306b\u89aa\u65cf\u9593\u306e\u8abf\u6574\u3092\u884c\u3044\u3001\u95a2\u4fc2\u8005\u5168\u54e1\u306e\u540c\u610f\u3068\u5354\u529b\u3092\u53d6\u308a\u4ed8\u3051\u3001\u3057\u3063\u304b\u308a\u3068\u9053\u7b4b\u3092\u4ed8\u3051\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981<\/u>\u3067\u3059\u3002<\/p>\n<h4>3-3-2.\u5f8c\u7d99\u8005\u306e\u8cc7\u91d1\u529b\u554f\u984c<\/h4>\n<p><u><span style=\"font-size: 16px; color: #333333;\">\u89aa\u65cf\u4ee5\u5916\u306e<\/span>\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u304c\u627f\u7d99\u3092\u884c\u3046\u5834\u5408\u3001\u81ea\u793e\u682a<\/u><u><span style=\"font-size: medium; color: #333333;\">\u3084\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u53d6\u5f97<\/span>\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/u>\u8cc7\u91d1\u4e0d\u8db3\u306e\u969b\u306f\u3001\u89e3\u6c7a\u6cd5\u3068\u3057\u3066\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a<\/span>\u9078\u629e\u80a2\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u3088\u308a\u6700\u9069\u306a\u65b9\u6cd5\u306f\u7570\u306a\u308b\u305f\u3081\u3001<strong>\u65e9\u3081\u306b\u4e8b\u696d\u627f\u7d99\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<div class=\"attention a-1\">\n<p>\u30fb\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u3001\u627f\u7d99\u3057\u3084\u3059\u304f\u3059\u308b<br \/>\n\u30fb\u9280\u884c\u3084\u30d5\u30a1\u30f3\u30c9\u30fbVC\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b<br \/>\n\u30fb\u7a2e\u985e\u682a\u5f0f\u3084\u6301\u3061\u682a\u4f1a\u793e\u3001\u5f93\u696d\u54e1\u6301\u3061\u682a\u4f1a\u3092\u6d3b\u7528\u3059\u308b<br \/>\n\u30fb\u9280\u884c\u306a\u3069\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u76ee\u7684\u3068\u3057\u305fMBO\u3001EBO\u306b\u3088\u308b\u682a\u5f0f\u53d6\u5f97\u3092\u884c\u3046<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u6d3b\u7528\u3059\u308b<\/span><\/p>\n<\/div>\n<h4>3-3-3.\u7d4c\u55b6\u8005\u4fdd\u8a3c\u7b49\u3078\u306e\u7559\u610f<\/h4>\n<p>\u7d4c\u55b6\u8005\u4fdd\u8a3c\u3064\u304d\u306e\u501f\u5165\u91d1\u306f\u3001\u5f8c\u7d99\u8005\u3078\u306e\u4e8b\u696d\u627f\u7d99\u306b\u3042\u305f\u3063\u3066\u5927\u304d\u306a\u8ab2\u984c\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p><u>\u7d4c\u55b6\u8005\u4fdd\u8a3c\u3064\u304d\u306e\u501f\u5165\u91d1\u304c\u3042\u308b\u4f1a\u793e\u304c\u5012\u7523\u3059\u308c\u3070\u3001\u7d4c\u55b6\u8005\u81ea\u8eab\u304c\u305d\u306e\u4fdd\u8a3c\u50b5\u52d9\u3092\u5c65\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304b\u3089\u3001<strong>\u5f8c\u7d99\u8005\u306b\u3068\u3063\u3066\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u8ca0\u62c5\u306f\u5927\u5909\u91cd\u3044\u3082\u306e<\/strong>\u3067\u3059\u3002<\/u>\u307e\u305f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3082\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u5f15\u7d99\u304e\u306b\u3064\u3044\u3066\u4e86\u627f\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u3001<strong>\u7d4c\u55b6\u8005\u4fdd\u8a3c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/strong>\u304c\u7b56\u5b9a\u3055\u308c\u3001<strong>\u4e8b\u696d\u627f\u7d99\u7279\u5225\u4fdd\u8a3c\u5236\u5ea6<\/strong>\u304c\u958b\u59cb\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u6d3b\u7528\u306b\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u4e2d\u5c0f\u4f01\u696d\u5e81\u3000<a href=\"https:\/\/www.chusho.meti.go.jp\/kinyu\/hosyoukaijo\/index.html\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u627f\u7d99\u6642\u306e\u7d4c\u55b6\u8005\u4fdd\u8a3c\u89e3\u9664\u306b\u5411\u3051\u305f\u7dcf\u5408\u7684\u306a\u5bfe\u7b56<\/a><\/p>\n<h2>4. \u3010\u30d1\u30bf\u30fc\u30f32\u3011\u793e\u5916\u3078\u306e\u627f\u7d99<\/h2>\n<p><span style=\"color: black;\"><u><u><span style=\"color: black;\">\u5f8c\u7d99\u8005\u78ba\u4fdd\u306e\u56f0\u96e3\u306a\u3069\u306e\u5f71\u97ff\u304b\u3089\u3001<\/span><\/u>\u793e\u5916\u3078\u306e\u4e8b\u696d\u627f\u7d99\u3068\u3057\u3066<strong>M\uff06A<\/strong>\u3092\u884c\u3046<\/u><\/span><u><span style=\"color: black;\">\u4e8b\u4f8b\u306f\u3001\u898f\u6a21\u306e\u5927\u5c0f\u3092\u554f\u308f\u305a\u3001\u8fd1\u5e74\u5897\u52a0\u50be\u5411<\/span><\/u><span style=\"color: black;\"><u>\u306b\u3042\u308a\u307e\u3059\u3002<\/u><\/span><\/p>\n<p><span style=\"color: black;\">\u4e2d\u5c0f\u4f01\u696d\u306eM\uff06A\u3092\u5c02\u9580\u306b\u6271\u3046\u6c11\u9593\u306eM\uff06A\u306e\u652f\u63f4\u6a5f\u95a2\u304c\u5897\u3048\u3066\u304d\u305f\u3053\u3068\u3084\u3001\u56fd\u306e\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u304c\u5168\u56fd\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001<u>M\uff06A\u306e\u8a8d\u77e5\u304c\u9ad8\u307e\u3063\u305f\u3053\u3068<\/u>\u3082\u4e00\u56e0\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3>4-1.\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<table style=\"width: 767.998px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 15.2778%;\">\u30e1\u30ea\u30c3\u30c8<\/th>\n<td style=\"width: 84.592%;\"><span style=\"font-size: medium; color: #333333;\">\u30fb\u8cb7\u3044\u624b\u306e\u7d4c\u55b6\u30ce\u30a6\u30cf\u30a6\u3084\u8cc7\u91d1\u529b\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u3001\u30b7<\/span><u>\u30ca\u30b8\u30fc\u52b9\u679c\u304c<\/u><span style=\"font-size: medium; color: #333333;\">\u671f\u5f85\u3055\u308c\u308b\u3002<span style=\"font-size: medium; color: #333333;\">\u30fb\u89aa\u65cf\u3084\u793e\u5185\u306b\u9069\u4efb\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001<\/span><strong>\u5e83\u304f\u5019\u88dc\u8005\u3092\u5916\u90e8\u306b\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/strong><br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb\u73fe\u7d4c\u55b6\u8005\u306f<\/span><strong>\u4f1a\u793e\u58f2\u5374\u306e\u5229\u76ca<\/strong><span style=\"font-size: medium; color: #333333;\">\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb<\/span><strong>\u4f01\u696d\u6539\u9769\u306e\u597d\u6a5f<\/strong><span style=\"font-size: medium; color: #333333;\">\u3068\u306a\u308a\u3001\u66f4\u306a\u308b\u6210\u9577\u306e\u63a8\u9032\u529b\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb\u8cb7\u3044\u624b\u306e\u7d4c\u55b6\u30ce\u30a6\u30cf\u30a6\u3084\u8cc7\u91d1\u529b\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u3001<\/span><strong>\u30b7<\/strong><strong>\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 15.2778%;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/th>\n<td style=\"width: 84.592%;\" valign=\"top\" width=\"85.28138528138528%\">\u30fb\u8cb7\u3044\u624b\u304c\u73fe\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002<br \/>\n\u30fb\u4f01\u696d\u6587\u5316\u3084\u52b4\u50cd\u74b0\u5883\u304c\u5909\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<br \/>\n\u30fb<strong>\u627f\u7d99\u306e\u624b\u7d9a\u304d\u304c\u8907\u96d1<\/strong>\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4-2.\u6d41\u308c<\/h3>\n<p>\u4e0b\u306e\u56f3\u306f\u3001M\uff06A\u306e\u4e00\u822c\u7684\u306a\u6d41\u308c\u30929\u30b9\u30c6\u30c3\u30d7\u306b\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d71<\/th>\n<td style=\"width: 85.243%;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u610f\u601d\u6c7a\u5b9a<\/strong>\u00a0<\/span><br \/>\n\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u652f\u63f4\u6a5f\u95a2\u306b\u76f8\u8ac7\u3057\u3064\u3064\u3001M\uff06A\u3092\u5b9f\u884c\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d72<\/th>\n<td style=\"width: 85.243%;\"><strong>\u4ef2\u4ecb\u8005\u30fbFA\u306e\u9078\u5b9a<\/strong><br \/>\n\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4ef2\u4ecb\u8005\u30fbFA\uff08\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff09\u3092\u9078\u5b9a\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d73<\/th>\n<td style=\"width: 85.243%;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3<\/strong><\/span><\/p>\n<p>\u4ef2\u4ecb\u8005\u30fbFA \u3084\u58eb\u696d\u7b49\u5c02\u9580\u5bb6\u304c\u3001\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u3068\u306e\u9762\u8ac7\u3084\u63d0\u51fa\u8cc7\u6599\u3001\u73fe\u5730\u8abf\u67fb\u7b49\u306b\u57fa\u3065\u3044\u3066\u8b72\u6e21\u5074\u306e\u4f01\u696d\u30fb\u4e8b\u696d\u306e\u8a55\u4fa1\u3092\u884c\u3046\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d74<\/th>\n<td style=\"width: 85.243%;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u30de\u30c3\u30c1\u30f3\u30b0\uff08\u76f8\u624b\u63a2\u3057\uff09<\/strong><\/span><br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u4ef2\u4ecb\u4f1a\u793e\u304c\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u9593\u306b\u7acb\u3061\u3001\u305d\u308c\u305e\u308c\u306e\u5e0c\u671b\u30fb\u6761\u4ef6\u306b\u5408\u3063\u305f\u4f01\u696d\u3092\u30de\u30c3\u30c1\u30f3\u30b0\u3059\u308b\u4ef2\u4ecb\u30d1\u30bf\u30fc\u30f3\u3084\u3001<\/span>\u58f2\u5374\u5019\u88dc\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u8cb7\u53ce\u3092\u5e0c\u671b\u3059\u308b\u4f01\u696d\u304c\u5165\u672d\u3059\u308b\u30aa\u30fc\u30af\u30b7\u30e7\u30f3<span style=\"font-size: 16.5px; color: #312e2d;\">\u5f62\u5f0f\u304c\u3042\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d75<\/th>\n<td style=\"width: 85.243%;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u6761\u4ef6\u4ea4\u6e09<\/strong><\/span><br \/>\n\u4ea4\u6e09\u306e\u9032\u3081\u65b9\u306f\u3001\u4e8b\u4f8b\u3054\u3068\u306b\u69d8\u3005\u3002<br \/>\n\u30c8\u30c3\u30d7\u9762\u8ac7\u306f\u3001\u8b72\u53d7\u5074\u306e\u7d4c\u55b6\u7406\u5ff5\u30fb\u4f01\u696d\u6587\u5316\u3084\u7d4c\u55b6\u8005\u306e\u4eba\u9593\u6027\u7b49\u3092\u76f4\u63a5\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u5834\u3067\u3042\u308a\u3001\u305d\u306e\u5f8c\u306e\u5186\u6ed1\u306a\u4ea4\u6e09\u306e\u305f\u3081\u306b\u3082\u91cd\u8981\u306a\u6a5f\u4f1a\u3068\u306a\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d76<\/th>\n<td style=\"width: 85.243%;\"><strong>\u57fa\u672c\u5408\u610f\u306e\u7de0\u7d50<\/strong><\/p>\n<p>\u8b72\u6e21\u5074\u30fb\u8b72\u53d7\u5074\u306e\u4e3b\u306a\u4e86\u89e3\u4e8b\u9805\u3092\u78ba\u8a8d\u3059\u308b\u76ee\u7684\u3067\u3001\u57fa\u672c\u5408\u610f\u3092\u7de0\u7d50\u3059\u308b\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d77<\/th>\n<td style=\"width: 85.243%;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u30c7\u30e5\u30fc\u30fb\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08DD\uff09<\/strong><\/span><br \/>\n\u8b72\u53d7\u5074\u304c\u3001\u8b72\u6e21\u5074\u306e\u5b9f\u614b\u306b\u3064\u3044\u3066\u5c02\u9580\u5bb6\u3092\u6d3b\u7528\u3057\u3066\u8abf\u67fb\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d78<\/th>\n<td style=\"width: 85.243%;\"><strong>\u6700\u7d42\u5951\u7d04\u306e\u7de0\u7d50<\/strong><br \/>\nDD\u3067\u767a\u898b\u3055\u308c\u305f\u70b9\u306b\u3064\u3044\u3066\u518d\u4ea4\u6e09\u3092\u884c\u3044\u3001\u6700\u7d42\u7684\u306a\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6268%;\">\u30b9\u30c6\u30c3\u30d79<\/th>\n<td style=\"width: 85.243%;\"><strong>\u30af\u30ed\u30fc\u30b8\u30f3\u30b0<\/strong><br \/>\nM\uff06A\u306e\u5b9f\u884c\u3002\u682a\u5f0f\u3084\u4e8b\u696d\u306e\u8b72\u6e21\u3001\u4ee3\u91d1\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4-3.\u6ce8\u610f\u70b9<\/h3>\n<h4>4-3-1.\u4f01\u696d\u4fa1\u5024\u3092\u5341\u5206\u306b\u9ad8\u3081\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">M\uff06A\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u306f\u3001<\/span><u>\u672c\u696d\u306e\u5f37\u5316\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u5185\u90e8\u7d71\u5236\u4f53\u5236\u306e\u69cb\u7bc9\u306b\u3088\u308a\u3001<strong>\u8d77\u696d\u4fa1\u5024\u3092\u5341\u5206\u306b\u9ad8\u3081\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/u>\u73fe\u7d4c\u55b6\u8005\u306f<u>\u3067\u304d\u308b\u3060\u3051\u65e9\u671f\u306b\u652f\u63f4\u6a5f\u95a2\u306b\u76f8\u8ac7\u3092\u884c\u3044\u3001\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\uff08\u78e8\u304d\u4e0a\u3052\uff09\u306b\u7740\u624b\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u><\/p>\n<h4>4-3-2.\u5341\u5206\u306a\u6642\u9593\u7684\u4f59\u88d5\u3092\u3082\u3063\u3066\u671b\u3080\u3053\u3068<\/h4>\n<p>M\uff06A\u306b\u3088\u3063\u3066<u>\u6700\u9069\u306a\u30de\u30c3\u30c1\u30f3\u30b0\u5019\u88dc\u3092\u898b\u3064\u3051\u308b\u307e\u3067\u306e\u671f\u9593<\/u>\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">M\uff06A\u5bfe\u8c61\u4f01\u696d\u306e\u7279\u6027\u3084\u6642\u3005\u306e\u7d4c\u6e08\u74b0\u5883\u7b49\u306b\u3082\u5927\u304d\u304f\u5de6\u53f3\u3055\u308c\u3001\u500b\u5225\u306e\u4e8b\u6848\u306b\u3088\u3063\u3066\u5e45\u304c\u3042\u308a\u307e\u3059\u3002<u>\u8cb7\u3044\u624b\u304c\u306a\u304b\u306a\u304b\u73fe\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u60f3\u5b9a\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001\u76f8\u624b\u304c\u307f\u3064\u304b\u3063\u305f\u5f8c\u3082\u3001\u6570\u56de\u306e\u30c8\u30c3\u30d7\u9762\u8ac7\u7b49\u306e\u4ea4\u6e09\u3092\u7d4c\u3066\u3001\u6700\u7d42\u7684\u306b\u76f8\u624b\u5074\u3068\u306e\u5408\u610f\u304c\u306a\u3055\u308c\u306a\u3051\u308c\u3070<span style=\"font-size: 16px; color: #333333;\">M\uff06A\u306f\u6210\u7acb\u3057\u307e\u305b\u3093\u3002\u3053\u306e\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>M\uff06A\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306f\u3001\u5341\u5206\u306a\u6642\u9593\u7684\u4f59\u88d5\u3092\u3082\u3063\u3066\u671b\u3080\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/span><\/span><\/span><\/p>\n<h4>4-3-3.\u79d8\u5bc6\u4fdd\u6301\u3092\u5fb9\u5e95\u3059\u308b<\/h4>\n<p>M\uff06A\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u306e\u5168\u822c\u306b\u308f\u305f\u3063\u3066\u3001<strong>\u79d8\u5bc6\u3092\u53b3\u5b88\u3057\u60c5\u5831\u306e\u6f0f\u3048\u3044\u3092\u9632\u3050\u3053\u3068\u306f\u6975\u3081\u3066\u91cd\u8981<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u5916\u90e8\u306f\u3082\u3061\u308d\u3093\u3001\u89aa\u621a\u3084\u53cb\u4eba\u3001\u793e\u5185\u306e\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u3082\u3001<u>\u77e5\u3089\u305b\u308b\u6642\u671f\u3084\u5185\u5bb9\u306b\u306f\u5341\u5206\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><em>\u95a2\u4fc2\u8005\u306b\u77e5\u3089\u305b\u308b\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u307e\u305a\u306f<u>\u8b72\u6e21\u5074\u30fb\u8b72\u53d7\u5074\u3067\u3001\u3057\u3063\u304b\u308a\u5354\u8b70\u3057\u3066\u304a\u304f\u3053\u3068<\/u>\u304c\u5927\u5207<\/em>\u3067\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u306e\u6700\u7d42\u5951\u7d04\u7de0\u7d50\u524d\u306b\u3001\u6975\u79d8\u306b\u89aa\u65cf\u3084\u5e79\u90e8\u5f79\u54e1\u7b49\u306e\u3054\u304f\u4e00\u90e8\u306e\u95a2\u4fc2\u8005\u306b\u306e\u307f\u77e5\u3089\u305b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001<strong>\u539f\u5247\u3068\u3057\u3066\u3001\u53ef\u80fd\u306a\u9650\u308a\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\uff08\u65e9\u304f\u3068\u3082\u6700\u7d42\u5951\u7d04\u7de0\u7d50\u5f8c\uff09\u306b\u77e5\u3089\u305b\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u53d6\u5f15\u5148\u3084\u5f93\u696d\u54e1\u306b\u610f\u56f3\u305b\u305a\u60c5\u5831\u304c\u4f1d\u308f\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u7d4c\u55b6\u8005\u304c\u4e0d\u7528\u610f\u306a\u4e00\u8a00\u3092\u767a\u3057\u305f\u308a\u3057\u305f\u305b\u3044\u3067\u30c8\u30e9\u30d6\u30eb\u3068\u306a\u308a\u3001\uff2d\uff06\uff21\u304c\u9813\u632b\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u5341\u5206\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>5.\u89aa\u65cf\u5916\u627f\u7d99\u3092\u9032\u3081\u308b\u4e0a\u3067\u306e\u30b5\u30dd\u30fc\u30c8\u5148<\/h2>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u3068\u3044\u3063\u305f\u591a\u5206\u91ce\u306e\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u306b\u3068\u3063\u3066\u6700\u5584\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3001\u7d0d\u5f97\u306e\u3044\u304f\u5f62\u3067\u306e\u4e8b\u696d\u627f\u7d99\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u3082\u3001<\/span>\u5c02\u9580\u5bb6\u30fb\u5c02\u9580\u6a5f\u95a2\u306e\u529b\u3092\u501f\u308a\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u306e\u8868\u306f\u30b5\u30dd\u30fc\u30c8\u5148\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u7a0e\u7406\u58eb<\/th>\n<td>\u30fb\u300c\u81ea\u793e\u682a\u300d\u3084\u300c\u6709\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u300d\u306e\u627f\u7d99\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u300c<em>\u7a0e\u52d9\u306e\u5c02\u9580\u77e5\u8b58<\/em>\u300d\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u91d1\u878d\u6a5f\u95a2<\/th>\n<td>\u30fb\u9854\u306a\u3058\u307f\u306e\u62c5\u5f53\u8005\u304c\u3044\u308b\u305f\u3081\u3001\u76f8\u8ac7\u3057\u3084\u3059\u3044<br \/>\n\u30fb\u81ea\u793e\u682a\u306e\u627f\u7d99\u306f\u63d0\u643a\u5148\u306e\u7a0e\u7406\u58eb\u3092\u7d39\u4ecb\u3057\u3066\u5bfe\u5fdc<\/td>\n<\/tr>\n<tr>\n<th>\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e<\/th>\n<td>\u30fb\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001M\uff06A\u306a\u3069\u69d8\u3005\u306a\u5c02\u9580\u5bb6\u304c\u5728\u7c4d\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u69d8\u3005\u306a\u76f8\u8ac7\u306b\u306e\u3063\u3066\u3082\u3089\u3048\u308b<br \/>\n\u30fb\u8cbb\u7528\u306f\u9ad8\u984d\u306b\u306a\u308a\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308b<br \/>\n\u30fb\u62c5\u5f53\u8005\u306e\u5c02\u9580\u5206\u91ce\u3084\u8cc7\u683c\u306e\u6709\u7121\u306a\u3069\u306e\u78ba\u8a8d\u306f\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<th>\u5546\u5de5\u4f1a\u8b70\u6240<\/th>\n<td>\u30fb\u300c\u307e\u305a\u306f\u6c17\u8efd\u306b\u76f8\u8ac7\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u65b9\u306b\u304a\u3059\u3059\u3081<br \/>\n\u30fb\u500b\u5225\u5177\u4f53\u7684\u306a\u76f8\u8ac7\u306f\u3001\u63d0\u643a\u5148\u306e\u5c02\u9580\u5bb6\u3092\u7d39\u4ecb\u3057\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<th>M\uff06A\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e<\/th>\n<td>\u30fbM\uff06A\u3067\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u3068\u5fc3\u306b\u6c7a\u3081\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u304a\u3059\u3059\u3081<br \/>\n\u30fbM\uff06A\u3092\u524d\u63d0\u3068\u3057\u305f\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u3089\u308c\u308b\u30ea\u30b9\u30af\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u5ddd\u5cf6\u3055\u3093\u8a18\u4e8b\u3000\u30ea\u30f3\u30af<\/p>\n<h2>6.\u89aa\u65cf\u4ee5\u5916\u306e\u4eba\u304c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><strong>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/strong>\u3068\u306f\u3001<u>\u5f8c\u7d99\u8005\u304c\u53d6\u5f97\u3057\u305f\u4e00\u5b9a\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001<strong>\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b\u5236\u5ea6<\/strong><\/u>\u3067\u3059\u3002<\/p>\n<p>\u5f8c\u7d99\u8005\u306e\u8cc7\u91d1\u529b\u554f\u984c\u306e\u89e3\u6c7a\u7b56\u306e\u4e00\u3064\u3068\u306a\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u5bfe\u8c61\u682a\u6570\u3084\u627f\u7d99\u30d1\u30bf\u30fc\u30f3\u306b\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u7a0e\u7406\u58eb\u3084\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u7279\u306b\u3001<strong><u>\u89aa\u65cf\u4ee5\u5916\u306e\u4eba\u304c\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u89aa\u65cf\u3068\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u4e8b\u524d\u306b\u3088\u304f\u8a71\u3057\u5408\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/u><\/strong><\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81<span style=\"font-size: 16px; color: #333333;\">\u3000<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/jigyo-shokei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u7279\u96c6<\/a><\/p>\n<div class=\"attention a-1\">\n<h3 class=\"attention-p\">\u5931\u6557\u4e8b\u4f8b<\/h3>\n<p class=\"attention-p\">\u30aa\u30fc\u30ca\u30fc\u306b\u306f\uff12\u4eba\u306e\u5a18\u304c\u3044\u307e\u3057\u305f\u304c\u3001\u3044\u305a\u308c\u3082\u5f8c\u7d99\u8005\u3067\u306f\u306a\u304b\u3063\u305f\u305f\u3081\u3001<u>\u89aa\u65cf\u3067\u306f\u306a\u3044\u793e\u54e1\u3092\u5f8c\u7d99\u8005\u3068\u3057\u3066\u682a\u5f0f\u3092\u627f\u7d99\u3059\u308b<\/u>\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<strong>\u5f8c\u7d99\u8005\u306f\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u3063\u3066\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u305f\u3081\u3001<span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3057\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u307e\u3057\u305f\u3002<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u305d\u306e\u5f8c<span style=\"color: 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