{"id":639,"date":"2025-01-30T10:00:04","date_gmt":"2025-01-30T01:00:04","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=639"},"modified":"2025-09-18T18:00:53","modified_gmt":"2025-09-18T09:00:53","slug":"account-item-transfer-fee","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/account-item-transfer-fee","title":{"rendered":"\u52d8\u5b9a\u79d1\u76ee\u300c\u632f\u8fbc\u624b\u6570\u6599\u300d\u306e\u4ed5\u8a33\u306f\u5834\u9762\u3054\u3068\u306b\u5909\u308f\u308b\uff01\u5177\u4f53\u4f8b\u3092\u7d39\u4ecb"},"content":{"rendered":"<p>\u632f\u8fbc\u624b\u6570\u6599\u306f\u53d6\u5f15\u3067\u3088\u304f\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u6b63\u3057\u3044\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u8ff7\u3046\u3053\u3068\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<span class=\"f-marker-p\">\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068<strong>\u300c\u652f\u6255\u624b\u6570\u6599\u300d<\/strong>\u3092\u4f7f\u7528<\/span>\u3057\u307e\u3059\u304c\u3001\u8cb7\u639b\u91d1\u3068\u58f2\u639b\u91d1\u3067\u4ed5\u8a33\u304c\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u6b63\u78ba\u306b\u8a08\u4e0a\u3057\u306a\u3044\u3068\u3001\u58f2\u4e0a\u3084\u652f\u6255\u3044\u306b\u304a\u3044\u3066\u304a\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u306b\u304f\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u304c\u3069\u306e\u3088\u3046\u306a\u52d8\u5b9a\u79d1\u76ee\u306a\u306e\u304b\u898b\u3066\u3044\u304f\u3068\u3068\u3082\u306b\u3001\u632f\u8fbc\u624b\u6570\u6599\u306e\u4ed5\u8a33\u4f8b\u3092\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306b\u5206\u3051\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2>1.\u632f\u8fbc\u624b\u6570\u6599\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u652f\u6255\u624b\u6570\u6599<\/h2>\n<p>\u632f\u8fbc\u624b\u6570\u6599\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3067\u3059\u3002\u652f\u6255\u624b\u6570\u6599\u3068\u632f\u8fbc\u624b\u6570\u6599\u306e\u6982\u8981\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h3>1-1.\u652f\u6255\u624b\u6570\u6599\u3068\u306f<\/h3>\n<p>\u652f\u6255\u624b\u6570\u6599\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u30fb\u4e8b\u696d\u4e0a\u306e\u53d6\u5f15\u306b\u4ed8\u968f\u3057\u3066\u767a\u751f\u3059\u308b\u632f\u8fbc\u624b\u6570\u6599\u3084\u3001\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306b\u652f\u6255\u3046\u5831\u916c\u3092\u8a08\u4e0a\u3059\u308b\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u306f\u3001\u300c\u4e00\u822c\u7ba1\u7406\u8cbb\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u76f4\u63a5\u95a2\u4fc2\u306a\u3044\u3068\u306f\u3044\u3048\u3001\u4f01\u696d\u904b\u55b6\u4e0a\u306f\u5fc5\u8981\u306a\u5e45\u5e83\u3044\u8cbb\u7528\u304c\u4e00\u822c\u7ba1\u7406\u8cbb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>1-2.\u632f\u8fbc\u624b\u6570\u6599\u3068\u306f<\/h3>\n<p>\u632f\u8fbc\u624b\u6570\u6599\u3068\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u53e3\u5ea7\u306b\u6255\u3044\u8fbc\u307f\u3092\u4f9d\u983c\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u624b\u6570\u6599\u3067\u3059\u3002\u5927\u304d\u304f\u5206\u3051\u3066\u3001\u53e3\u5ea7\u304b\u3089\u5225\u306e\u53e3\u5ea7\u306b\u91d1\u92ad\u3092\u6255\u3044\u8fbc\u3080\u300c\u53e3\u5ea7\u632f\u8fbc\u300d\u3084\u73fe\u91d1\u3092\u6255\u3044\u8fbc\u3080\u300c\u73fe\u91d1\u632f\u8fbc\u300d\u304c\u3042\u308a\u3001\u3069\u3061\u3089\u306b\u304a\u3044\u3066\u3082\u539f\u5247\u3068\u3057\u3066\u632f\u8fbc\u624b\u6570\u6599\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u632f\u8fbc\u624b\u6570\u6599\u306f\u91d1\u878d\u6a5f\u95a2\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6570\u767e\u5186\u7a0b\u5ea6\u306e\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u539f\u5247\u3068\u3057\u3066<span class=\"f-marker-p\">\u300c\u8cb7\u3044\u624b\uff08\u652f\u6255\u3046\u5074\uff09\u300d\u304c\u8ca0\u62c5\u3059\u308b\u3082\u306e<\/span>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>2.\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308b\u652f\u51fa<\/h2>\n<p>\u632f\u8fbc\u624b\u6570\u6599\u4ee5\u5916\u306b\u3082\u3001\u6b21\u306e\u3088\u3046\u306a\u652f\u51fa\u304c\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3067\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4ee3\u5f15\u304d\u624b\u6570\u6599<\/li>\n<li>\u70ba\u66ff\u624b\u6570\u6599<\/li>\n<li>\u5404\u7a2e\u8a3c\u660e\u66f8\u306e\u767a\u884c\u624b\u6570\u6599<\/li>\n<li>\u4e0d\u52d5\u7523\u8cc3\u8cb8\u306e\u4ef2\u4ecb\u6599<\/li>\n<li>\u4e8b\u52d9\u624b\u6570\u6599<\/li>\n<li>\u767b\u9332\u624b\u6570\u6599<\/li>\n<li>\u89e3\u7d04\u624b\u6570\u6599<\/li>\n<\/ul>\n<p>\u3054\u304f\u5c11\u984d\u3067\u3001\u304b\u3064\u5358\u767a\u3067\u767a\u751f\u3059\u308b\u624b\u6570\u6599\u306f\u3001\u300c\u96d1\u8cbb\u300d\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u300c\u96d1\u8cbb\u300d\u306e\u7dcf\u984d\u3084\u983b\u5ea6\u304c\u591a\u3044\u3068\u3001\u4f55\u306b\u3044\u304f\u3089\u4f7f\u3063\u305f\u304b\u304c\u898b\u3048\u306b\u304f\u304f\u306a\u308a\u3001\u5e33\u7c3f\u306e\u900f\u660e\u6027\u304c\u4f4e\u4e0b\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3067\u304d\u308b\u9650\u308a\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3046\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u5ea6\u652f\u6255\u624b\u6570\u6599\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u308c\u4ee5\u5f8c\u3082\u79d1\u76ee\u306f\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u540c\u3058\u53d6\u5f15\u3092\u7570\u306a\u308b\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b\u3068\u3001\u8907\u6570\u306e\u79d1\u76ee\u306b\u4f3c\u305f\u53d6\u5f15\u304c\u5206\u6563\u3055\u308c\u307e\u3059\u3002\u3084\u306f\u308a\u5e33\u7c3f\u306e\u900f\u660e\u6027\u304c\u4f4e\u4e0b\u3059\u308b\u305f\u3081\u3001\u907f\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>3.\u632f\u8fbc\u624b\u6570\u6599\u306e\u4ed5\u8a33\u4f8b\u3010\u58f2\u639b\u91d1\u7de8\u3011<\/h2>\n<p>\u58f2\u639b\u91d1\u304c\u666e\u901a\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u308c\u4ee5\u5f8c\u306e\u4ed5\u8a33\u4f8b\u306b\u304a\u3044\u3066\u3001\u632f\u8fbc\u624b\u6570\u6599\u306f\u3059\u3079\u3066500\u5186\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<h3>3-1.\u632f\u8fbc\u624b\u6570\u6599\u304c\u81ea\u793e\u8ca0\u62c5\u306e\u5834\u5408<\/h3>\n<p>\u58f2\u639b\u91d1\u306b\u5bfe\u3059\u308b\u632f\u8fbc\u624b\u6570\u6599\u304c\u81ea\u793e\u8ca0\u62c5\u306e\u5834\u5408\u3001\u632f\u8fbc\u91d1\u984d\u304b\u3089\u624b\u6570\u6599\u304c\u5dee\u3057\u5f15\u304b\u308c\u305f\u91d1\u984d\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u58f2\u639b\u91d1\u306e\u91d1\u984d\u304c\u6e1b\u308b\u5206\u306f\u3001\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u3066\u81ea\u793e\u306e\u8cbb\u7528\u3068\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u58f2\u639b\u91d110,000\u5186\u306b\u5bfe\u3057\u3001\u632f\u8fbc\u624b\u6570\u6599500\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f9,500\u5186\u304c\u666e\u901a\u9810\u91d1\u306b\u5165\u91d1\u3055\u308c\u305f<\/li>\n<\/ul>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50%;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\"><span style=\"font-size: 16px; color: #333333;\">\u666e\u901a\u9810\u91d1<\/span><\/td>\n<td style=\"width: 25%;\">9,500<\/td>\n<td style=\"width: 25%;\"><span style=\"font-size: 16px; color: #333333;\">\u58f2\u639b\u91d1<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">10,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\"><span style=\"font-size: 16px; color: #333333;\">\u652f\u6255\u624b\u6570\u6599<\/span><\/td>\n<td style=\"width: 25%;\"><span style=\"font-size: 16px; color: #333333;\">500<\/span><\/td>\n<td style=\"width: 25%;\"><\/td>\n<td style=\"width: 25.0000%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-2.\u632f\u8fbc\u624b\u6570\u6599\u304c\u53d6\u5f15\u5148\u8ca0\u62c5\u306e\u5834\u5408<\/h3>\n<p>\u58f2\u639b\u91d1\u306b\u5bfe\u3059\u308b\u632f\u8fbc\u624b\u6570\u6599\u3092\u53d6\u5f15\u5148\u304c\u8ca0\u62c5\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u58f2\u639b\u91d1\u306e\u4ee3\u91d1\u304c\u6e80\u984d\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u793e\u306b\u304a\u3044\u3066\u52d8\u5b9a\u79d1\u76ee\u300c\u632f\u8fbc\u624b\u6570\u6599\u300d\u306e\u4ed5\u8a33\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u58f2\u639b\u91d110,000\u5186\u306e\u4ee3\u91d1\u304c\u666e\u901a\u9810\u91d1\u306b\u5165\u91d1\u3055\u308c\u305f<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 383.667px;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 383.667px;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">\u666e\u901a\u9810\u91d1<\/span><\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">10,000<\/span><\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">\u58f2\u639b\u91d1<\/span><\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">10,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>4.\u632f\u8fbc\u624b\u6570\u6599\u306e\u4ed5\u8a33\u4f8b\u3010\u8cb7\u639b\u91d1\u7de8\u3011<\/h2>\n<p>\u8cb7\u639b\u91d1\u306b\u304a\u3051\u308b\u632f\u8fbc\u624b\u6570\u6599\u306e\u4ed5\u8a33\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>4-1.\u632f\u8fbc\u624b\u6570\u6599\u304c\u81ea\u793e\u8ca0\u62c5\u306e\u5834\u5408<\/h3>\n<p>\u8cb7\u639b\u91d1\u306b\u5bfe\u3059\u308b\u632f\u8fbc\u624b\u6570\u6599\u304c\u81ea\u793e\u8ca0\u62c5\u3068\u306a\u308b\u5834\u5408\u3001\u81ea\u793e\u5074\u3067\u306f\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u3068\u632f\u8fbc\u624b\u6570\u6599\u306e\u652f\u6255\u3044\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8cb7\u639b\u91d110,000\u5186\u3092\u652f\u6255\u3044\u3001\u632f\u8fbc\u624b\u6570\u6599500\u5186\u3092\u8ca0\u62c5<\/li>\n<\/ul>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 383.667px;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 383.667px;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">\u8cb7\u639b\u91d1<\/span><\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">10,000<\/span><\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">\u666e\u901a\u9810\u91d1<\/span><\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">10,500<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">\u652f\u6255\u624b\u6570\u6599<\/span><\/td>\n<td style=\"width: 191.833px;\">500<\/td>\n<td style=\"width: 191.833px;\"><\/td>\n<td style=\"width: 191.833px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4-2.\u632f\u8fbc\u624b\u6570\u6599\u304c\u53d6\u5f15\u5148\u8ca0\u62c5\u306e\u5834\u5408<\/h3>\n<p>\u53d6\u5f15\u5148\u306b\u306f\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u632f\u308a\u8fbc\u307f\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 383.667px;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 383.667px;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">\u8cb7\u639b\u91d1<\/span><\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">10,000<\/span><\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">\u666e\u901a\u9810\u91d1<\/span><\/td>\n<td style=\"width: 191.833px;\">9,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 191.833px;\"><\/td>\n<td style=\"width: 191.833px;\"><\/td>\n<td style=\"width: 191.833px;\">\u96d1\u53ce\u5165<\/td>\n<td style=\"width: 191.833px;\"><span style=\"font-size: 16px; color: #333333;\">500<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>5.\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3068\u6df7\u540c\u3057\u304c\u3061\u306a\u652f\u51fa<\/h2>\n<p>\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3068\u6df7\u540c\u3057\u304c\u3061\u306a\u652f\u51fa\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u7684\u306a\u52d8\u5b9a\u79d1\u76ee\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>5-1.\u5c02\u9580\u5bb6\u3078\u306e\u5831\u916c\u306f\u300c\u652f\u6255\u5831\u916c\u300d<\/h3>\n<p>\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3001\u3082\u3057\u304f\u306f\u30c7\u30b6\u30a4\u30ca\u30fc\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u306e\u5831\u916c\u306f\u300c\u652f\u6255\u5831\u916c\u300d\u3068\u3057\u307e\u3059\u3002\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u6b21\u306e\u7406\u7531\u306b\u3088\u308a\u300c\u652f\u6255\u5831\u916c\u300d\u3092\u5229\u7528\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u632f\u8fbc\u624b\u6570\u6599\u3068\u306f\u7570\u306a\u308a\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081<\/li>\n<li>\u5831\u916c\u3092\u652f\u6255\u624b\u6570\u6599\u3068\u3059\u308b\u3068\u3001\u652f\u6255\u624b\u6570\u6599\u306e\u7dcf\u984d\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081<\/li>\n<\/ul>\n<h3>5-2.\u5229\u5b50\u3084\u5229\u606f\u306f\u300c\u652f\u6255\u5229\u606f\u300d<\/h3>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306b\u542b\u307e\u308c\u308b\u5229\u606f\u306f\u300c\u652f\u6255\u5229\u606f\u300d\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u52d8\u5b9a\u79d1\u76ee\u3068\u3057\u3066\u306e\u300c\u652f\u6255\u5229\u606f\u300d\u306f\u3001\u672c\u696d\u4ee5\u5916\u3067\u751f\u3058\u305f\u8cbb\u7528\u3067\u3042\u308b\u55b6\u696d\u5916\u8cbb\u7528\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3>5-3.\u8ca9\u58f2\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u8ca9\u58f2\u624b\u6570\u6599\u306f\u300c\u8ca9\u58f2\u624b\u6570\u6599\u300d<\/h3>\n<p>\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u3001\u59d4\u8a17\u696d\u8005\u307e\u305f\u306f\u59d4\u8a17\u4f1a\u793e\u3084\u4ef2\u4ecb\u4eba\u7b49\u3068\u3044\u3063\u305f\u5916\u90e8\u306b\u652f\u6255\u3046\u306e\u304c\u300c\u8ca9\u58f2\u624b\u6570\u6599\u300d\u3067\u3059\u3002\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u8ca9\u58f2\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u624b\u6570\u6599\u3067\u3042\u308b\u70b9\u304c\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3068\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>5-4.\u884c\u653f\u3078\u306e\u624b\u6570\u6599\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d<\/h3>\n<p>\u7d0d\u7a0e\u8a3c\u660e\u66f8\u3084\u5370\u9451\u8a3c\u660e\u66f8\u3001\u4f4f\u6c11\u7968\u306a\u3069\u306e\u516c\u7684\u66f8\u985e\u3092\u53d6\u5f97\u3059\u308b\u3068\u304d\u306e\u624b\u6570\u6599\u306f\u3001\u300c\u79df\u7a0e\u516c\u8ab2\uff08\u305d\u305c\u3044\u3053\u3046\u304b\uff09\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e8b\u696d\u306b\u95a2\u9023\u3057\u3066\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306b\u5e83\u304f\u4f7f\u308f\u308c\u3001\u5370\u7d19\u4ee3\u3084\u767b\u9332\u514d\u8a31\u7a0e\u3082\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u81ea\u52d5\u8eca\u3067\u306e\u7570\u52d5\u3092\u8981\u3059\u308b\u696d\u52d9\u306b\u304a\u3044\u3066\u4ea4\u901a\u9055\u53cd\u3092\u72af\u3057\u3066\u7f70\u91d1\u7b49\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u7f70\u91d1\u7b49\u3092\u79df\u7a0e\u516c\u8ab2\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>6.\u632f\u8fbc\u624b\u6570\u6599\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h2>\n<p>2023\u5e7410\u6708\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u307e\u3067\u540c\u69d8\u3001<span class=\"f-marker-p\">\u632f\u8fbc\u624b\u6570\u6599\u306f<strong>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/strong>\u306e\u5bfe\u8c61<\/span>\u3067\u3059\u3002\u307e\u305f\u3001\u539f\u5247\u3068\u3057\u3066\u8cb7\u3044\u624b\u5074\u304c\u632f\u8fbc\u624b\u6570\u6599\u3092\u8ca0\u62c5\u3059\u308b\u70b9\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001<span class=\"f-marker-p\">\u9069\u683c\u8acb\u6c42\u66f8\u3078\u306e\u9069\u5fdc\u304c\u5fc5\u8981\u3067<\/span>\u3059\u3002\u58f2\u308a\u624b\u5074\u304c\u632f\u8fbc\u624b\u6570\u6599\u3092\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u53d6\u308a\u6271\u3044\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h3>6-1.\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u53d7\u3051\u308b\u65b9\u6cd5<\/h3>\n<p>\u8cb7\u3044\u624b\u5074\u304c\u632f\u8fbc\u624b\u6570\u6599\u306b\u304b\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<span class=\"f-marker-p\">\u91d1\u878d\u6a5f\u95a2\u306b\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3046<\/span>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u3044\u3046\u306e\u3082\u3001\u8cb7\u3044\u624b\u304c\u652f\u6255\u3063\u305f\u632f\u8fbc\u624b\u6570\u6599\u306f\u3001\u58f2\u308a\u624b\u3067\u306f\u306a\u304f\u91d1\u878d\u6a5f\u95a2\u304c\u632f\u8fbc\u624b\u6570\u6599\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6255\u3044\u8fbc\u307f\u65b9\u6cd5\u306b\u3088\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7a93\u53e3\u3067\u652f\u6255\u3063\u305f\u5834\u5408<br \/>\n\u7a93\u53e3\u3067\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u3000<\/li>\n<\/ul>\n<ul>\n<li>ATM\u3067\u652f\u6255\u3063\u305f\u5834\u5408<br \/>\nATM\u306e\u5834\u5408\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u304c\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u3068\u3044\u3046\u306e\u3082\u3001\uff13\u4e07\u5186\u672a\u6e80\u306e\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3084\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306b\u3088\u308b\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u9069\u683c\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u5206\u3001\u4ed5\u8a33\u306e\u6458\u8981\u6b04\u7b49\u306b\u8a73\u7d30\u3092\u8a18\u8f09\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3092\u5229\u7528\u3057\u305f\u5834\u5408<br \/>\n\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3082\u30aa\u30f3\u30e9\u30a4\u30f3\u30c7\u30fc\u30bf\u3067\u767a\u884c\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3057\u3066\u304a\u3051\u307e\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u9806\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u3001\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>6-2.\u5c11\u984d\u7279\u4f8b\u8a72\u5f53\u4e8b\u696d\u8005\u306e\u5c11\u984d\u7279\u4f8b<\/h3>\n<p><strong>\u5c11\u984d\u7279\u4f8b<\/strong>\u3068\u306f<span 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