{"id":676,"date":"2025-02-20T10:00:05","date_gmt":"2025-02-20T01:00:05","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=676"},"modified":"2026-04-03T19:29:14","modified_gmt":"2026-04-03T10:29:14","slug":"monthly-trial-balance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/monthly-trial-balance","title":{"rendered":"\u6708\u6b21\u8a66\u7b97\u8868\u3068\u306f\uff01\u4f5c\u6210\u76ee\u7684\u3084\u4f5c\u308a\u65b9\u3001\u5206\u6790\u306e\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac"},"content":{"rendered":"

\u5e74\u306b1\u5ea6\u3001\u7a0e\u52d9\u7533\u544a\u306e\u969b\u306b\u6c7a\u7b97\u66f8\u306f\u4f5c\u6210\u3057\u3066\u3044\u3066\u3082\u3001\u6708\u6b21\u8a66\u7b97\u8868\u306f\u4f5c\u6210\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u3068\u3044\u3046\u7d4c\u7406\u62c5\u5f53\u306e\u65b9\u3001\u7d50\u69cb\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n

\u6c7a\u7b97\u6642\u306b\u4f5c\u6210\u3055\u308c\u308b\u8a66\u7b97\u8868\u306f\u3001\u682a\u4e3b\u3078\u306e\u60c5\u5831\u63d0\u4f9b\u3084\u6cd5\u7684\u7fa9\u52d9\u3078\u306e\u5bfe\u5fdc\u3092\u76ee\u7684\u3068\u3057\u3066\u4f5c\u6210\u3055\u308c\u307e\u3059\u304c\u3001\u6708\u6b21\u8a66\u7b97\u8868\u306f\u4e3b\u306b\u7d4c\u55b6\u5224\u65ad\u306e\u305f\u3081\u306b\u81ea\u793e\u3067\u5229\u7528\u3055\u308c\u308b\u3082\u306e<\/strong>\u3067\u6cd5\u7684\u306b\u306f\u4f5c\u6210\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001<\/span>\u6708\u6b21\u8a66\u7b97\u8868\u306f<\/strong><\/span>\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3084\u8ca1\u653f\u72b6\u614b\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306b\u628a\u63e1\u3067\u304d\u3001\u7d4c\u55b6\u306e\u5224\u65ad\u6750\u6599\u3068\u306a\u308b\u3068\u3066\u3082\u91cd\u8981\u306a\u8cc7\u6599<\/strong><\/span>\u3067\u3059\u3002<\/span><\/span><\/span><\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<\/span>\u6708\u6b21\u8a66\u7b97\u8868\u306e\u4f5c\u6210\u76ee\u7684\u3084\u4f5c\u6210\u65b9\u6cd5\u3001\u5206\u6790\u65b9\u6cd5\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac<\/strong><\/span><\/span>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span>
\n<\/span><\/p>\n

1.\u6708\u6b21\u8a66\u7b97\u8868\u306f\u6708\u6b21\u6c7a\u7b97\u3092\u884c\u3046\u305f\u3081\u306b\u6708\u3054\u3068\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u307e\u3068\u3081\u305f\u3082\u306e<\/h2>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3068\u306f\u3001\u6708\u6b21\u6c7a\u7b97\u3092\u3057\u3066\u4f5c\u6210\u3059\u308b\u8a66\u7b97\u8868<\/strong>\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u3092\uff11\u30f6\u6708\u5358\u4f4d\u3067\u96c6\u8a08\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u614b\u3084\u8ca1\u653f\u72b6\u614b\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u8cc7\u6599\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u4f1a\u793e\u306f\u5e74\u306b\u4e00\u5ea6\u306e\u7a0e\u52d9\u7533\u544a\u306e\u305f\u3081\u306b\u3001<\/span><\/span>\u6c7a\u7b97\u66f8\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u5e74\u306b\u4e00\u5ea6\u306e\u6c7a\u7b97\u66f8\u3060\u3051\u3067\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3084\u8ca1\u653f\u72b6\u614b\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3053\u3068\u3067\u3059\u3002\u4f1a\u793e\u7d4c\u55b6\u306b\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001<\/span><\/span>\u3067\u304d\u308b\u3060\u3051\u77ed\u3044\u30b9\u30d1\u30f3\u3067\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3084\u8ca1\u653f\u72b6\u614b\u3092<\/span>\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207<\/span>\u3067\u3059\u3002<\/span><\/p>\n

2.\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u308b\u30e1\u30ea\u30c3\u30c8\uff15\u3064<\/h2>\n

\u3067\u306f\u6700\u521d\u306b\u3001\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\uff15\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

\n

1.\u7d4c\u55b6\u72b6\u6cc1\u304c\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308b<\/span><\/strong><\/p>\n

2.\u5148\u3005\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u3066\u3001\u8ab2\u984c\u306b\u5bfe\u3057\u3066\u5bfe\u7b56\u304c\u7acb\u3066\u3089\u308c\u308b<\/strong><\/span><\/p>\n

3.\u5e74\u6b21\u6c7a\u7b97\u306e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/strong><\/span><\/p>\n

4.\u878d\u8cc7\u304c\u53d7\u3051\u3084\u3059\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/span><\/p>\n

5.\u7bc0\u7a0e\u5bfe\u7b56\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/span><\/strong><\/p>\n<\/div>\n

2-1.\u7d4c\u55b6\u72b6\u6cc1\u304c\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001\u5e74\u9593\u306e<\/strong><\/span>\u4e8b\u696d\u8a08\u753b\u306b\u5bfe\u3057\u3066\u7d4c\u55b6\u304c\u9806\u8abf\u304b\u3069\u3046\u304b\u3092\u628a\u63e1<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6708\u6b21\u3067\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\uff11\u30f6\u6708\u3054\u3068\u306e\u640d\u76ca\u304c\u660e\u78ba\u306b\u306a\u308b\u305f\u3081<\/span>\u3067\u3059\u3002<\/span>\u77ed\u671f\u7684\u306a\u30b9\u30d1\u30f3\u3067\u640d\u76ca\u304c\u628a\u63e1\u3067\u304d\u308c\u3070\u3001\u4e8b\u696d\u8a08\u753b\u306b\u554f\u984c\u70b9\u304c\u3042\u308b\u5834\u5408\u306b\u65e9\u671f\u306b<\/span>\u767a\u898b\u3067\u304d\u3001\u8ecc\u9053\u4fee\u6b63\u3082\u3059\u3070\u3084\u304f\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

2-2.\u5148\u3005\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u3066\u3001\u8ab2\u984c\u306b\u5bfe\u3057\u3066\u5bfe\u7b56\u304c\u7acb\u3066\u3089\u308c\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001\u7d4c\u55b6\u8ab2\u984c\u306b\u5bfe\u3057\u3066\u65e9\u671f\u306b\u5bfe\u7b56\u304c\u7acb\u3066\u3089\u308c\u307e\u3059<\/strong>\u3002\u6708\u6b21\u3067\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066<\/span><\/span>\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u696d\u7e3e\u3092\u628a\u63e1\u3067\u304d\u3001<\/span><\/span>\u5148\u3005\u306e\u5229\u76ca\u304c\u3042\u308b\u7a0b\u5ea6\u4e88\u6e2c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u305f\u3081<\/span>\u3067\u3059\u3002\u5e74\u306b\u4e00\u5ea6\u306e\u6c7a\u7b97\u6642\u306b\u696d\u7e3e\u304c\u5206\u304b\u3063\u305f\u306e\u3067\u306f\u3001\u305d\u306e\u5f8c\u306b\u3068\u308c\u308b\u5bfe\u7b56\u3082\u9650\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

2-3.\u5e74\u6b21\u6c7a\u7b97\u306e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001<\/span>\u5e74\u6b21\u6c7a\u7b97\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u8efd\u6e1b<\/strong>\u3067\u304d\u307e\u3059\u3002\u6708\u6b21\u3067\u306e\u8a66\u7b97\u8868\u306e\u4f5c\u6210\u304c\u3001\u5e74\u6b21\u6c7a\u7b97\u3067\u884c\u3046\u3079\u304d\u4f5c\u696d\u3092\u6bce\u6708\u5c11\u3057\u305a\u3064\u9032\u3081\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081<\/span>\u3067\u3059\u3002<\/span>\u5e74\u6b21\u6c7a\u7b97\u306e\u307f\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306f\u3001\u5e74\u9593\u306e\u8a18\u5e33\u3084\u6c7a\u7b97\u4f5c\u696d\u3067<\/span>\u81a8\u5927\u306a\u60c5\u5831\u3092\u77ed\u671f\u9593\u3067\u4e00\u6c17\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u306b\u306a\u308a<\/span>\u3001\u8a18\u5e33\u30df\u30b9\u3084\u8a18\u8f09\u6f0f\u308c\u304c\u767a\u751f\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

2-4.\u878d\u8cc7\u304c\u53d7\u3051\u3084\u3059\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001<\/span>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u307b\u304b\u306b<\/span>\u76f4\u8fd1\u306e\u6708\u6b21\u8a66\u7b97\u8868\u306b\u57fa\u3065\u3044\u3066\u3001<\/span>\u4f01\u696d\u306e<\/span><\/span>\u73fe\u5728\u306e\u640d\u76ca\u3084\u8cc7\u7523\u3001\u8ca0\u50b5\u306e\u72b6\u6cc1\u3092\u7d30\u304b\u304f\u628a\u63e1\u3057\u3088\u3046\u3068\u3059\u308b\u305f\u3081<\/span>\u3067\u3059\u3002\u307e\u305f\u3001\u6708\u6b21\u3067\u696d\u7e3e\u7ba1\u7406\u3092\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u65b9\u304c\u7d4c\u55b6\u7ba1\u7406\u304c\u884c\u304d\u5c4a\u3044\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u3001\u8ca1\u52d9\u5185\u5bb9\u306e\u4fe1\u983c\u6027\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

2-5.\u7bc0\u7a0e\u5bfe\u7b56\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001\u52b9\u679c\u7684\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u884c\u3046\u3046\u3048\u3067\u3082\u5f79\u7acb\u3061\u307e\u3059<\/strong>\u3002<\/span>\u7bc0\u7a0e\u306e\u305f\u3081\u306e\u6c7a\u7b97\u5bfe\u7b56\u306f\u3001\u6708\u6b21\u8a66\u7b97\u8868\u3067\u3053\u307e\u3081\u306b\u8ca1\u52d9\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3066\u304a\u3051\u3070\u3001\u65e9\u3081\u306b\u5bfe\u7b56\u3092\u8003\u3048\u5b9f\u65bd\u3067\u304d\u308b<\/span>\u304b\u3089\u3067\u3059\u3002<\/span>\u6c7a\u7b97\u306e\u6642\u671f\u304b\u3089\u691c\u8a0e\u3057\u3066\u3082\u3001\u5b9f\u65bd\u3067\u304d\u308b\u65bd\u7b56\u306f\u3042\u307e\u308a\u591a\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n

3.\u6708\u6b21\u6c7a\u7b97\u3068\u5e74\u6b21\u6c7a\u7b97\u306e\u9055\u3044<\/h2>\n

\u3067\u306f\u3001\u6708\u6b21\u6c7a\u7b97\u3068\u5e74\u6b21\u6c7a\u7b97\u306f\u3069\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4e00\u89a7\u3067\u898b\u3066\u307f\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n\n\n\n\n\n
<\/td>\n\u671f\u9593<\/td>\n\u6cd5\u7684\u7fa9\u52d9<\/td>\n\u76ee\u7684<\/td>\n<\/tr>\n
\u6708\u6b21\u6c7a\u7b97<\/td>\n\u6bce\u6708<\/td>\n\u306a\u3057<\/td>\n\u4e3b\u306b\u7d4c\u55b6\u5224\u65ad\u306e\u305f\u3081\u306b\u81ea\u793e\u3067\u5229\u7528<\/span><\/td>\n<\/tr>\n
\u5e74\u6b21\u6c7a\u7b97<\/td>\n\u5e74\u306b1\u56de<\/td>\n\u3042\u308a<\/td>\n\u682a\u4e3b\u3078\u306e\u60c5\u5831\u63d0\u4f9b\u3001\u6cd5\u7684\u7fa9\u52d9\u306e\u5bfe\u5fdc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u6708\u6b21\u6c7a\u7b97\u3068\u5e74\u6b21\u6c7a\u7b97\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u305d\u306e\u76ee\u7684\u3067\u3059\u3002\u5e74\u6b21\u6c7a\u7b97\u306e\u76ee\u7684\u304c\u5916\u90e8\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3078\u306e\u4f1a\u8a08\u5831\u544a<\/strong>\u3067\u3042\u308b<\/strong>\u3053\u3068\u306b\u5bfe\u3057\u3001\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u6708\u6b21\u6c7a\u7b97\u306e\u76ee\u7684\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3084\u8ca1\u653f\u72b6\u614b\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001<\/span>\u4f1a\u793e\u7d4c\u55b6\u306b\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306b<\/span>\u5206\u6790\u3057\u3066\u6d3b\u7528\u3059\u308b<\/span><\/span>\u200b\u3053\u3068<\/span>\u200b\u3067\u3059\u3002<\/span><\/span><\/p>\n

4.\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\uff15\u3064<\/h2>\n

\u3053\u3053\u304b\u3089\u306f\u3001\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4e3b\u306b\u6b21\u306e\uff15\u3064\u3067\u3059\u3002<\/span><\/p>\n

\n

1. \u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u8a08\u4e0a\u3059\u308b<\/strong><\/span><\/p>\n

2. \u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u4f5c\u6210\u3059\u308b<\/span><\/strong><\/p>\n

3. \u793e\u5185\u5916\u306e\u51e6\u7406\u306e\u7de0\u5207\u65e5\u3092\u5468\u77e5\u5fb9\u5e95\u3059\u308b<\/span><\/strong><\/p>\n

4. \u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7acb\u3066\u3066\u9032\u3081\u308b<\/span><\/strong><\/p>\n

5. \u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3057\u52b9\u7387\u5316\u3092\u56f3\u308b\u306e\u3082\u3072\u3068\u3064<\/strong><\/span><\/p>\n<\/div>\n

4-1.\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u8a08\u4e0a\u3059\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u306f\u3001\uff11\u30f6\u6708\u3067\u533a\u5207\u3063\u3066\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b<\/strong>\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3059\u3079\u3066\u306e\u8cbb\u7528\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3001\u4f1a\u8a08\u671f\u9593\u304c\u3042\u3084\u3075\u3084\u306a\u72b6\u614b\u3067\u306f\u3001\u6708\u6b21\u8a66\u7b97\u8868\u306f\u5341\u5206\u306a\u52b9\u679c\u3092\u767a\u63ee\u3057\u307e\u305b\u3093\u3002\u6574\u5408\u6027\u306e\u306a\u3044\u6708\u6b21\u8a66\u7b97\u8868\u3067\u306f\u640d\u76ca\u8a08\u7b97\u304c\u3067\u304d\u305a\u3001\u7d4c\u55b6\u72b6\u614b\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093<\/span>\u3002<\/span><\/p>\n

4-2.\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u4f5c\u6210\u3059\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u306f\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u4f5c\u6210\u3059\u308b<\/strong>\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u305b\u3063\u304b\u304f\u6708\u6b21\u6c7a\u7b97\u3092\u3057\u3066\u3082\u3001\u8a66\u7b97\u8868\u306e\u4f5c\u6210\u304c\u5927\u5e45\u306b\u9045\u308c\u3066\u3057\u307e\u3063\u3066\u306f<\/span>\u73fe\u72b6\u306e\u7d4c\u55b6\u5b9f\u614b\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/span>\u3002<\/span><\/span>\u7d4c\u55b6\u5224\u65ad\u6750\u6599\u3068\u3057\u3066\u8fc5\u901f\u306b\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u65e5\u3005\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u4f53\u5236\u3092\u6574\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n

4-3.\u793e\u5185\u5916\u306e\u51e6\u7406\u306e\u7de0\u5207\u65e5\u3092\u5468\u77e5\u5fb9\u5e95\u3059\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u3001<\/span>\u5404\u90e8\u7f72\u304c\u63d0\u51fa\u3059\u308b\u8acb\u6c42\u66f8\u3084\u7d0d\u54c1\u66f8\u3001\u4f1d\u7968\u306a\u3069\u304c\u671f\u9650\u5185\u306b\u78ba\u5b9f\u306b\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u7de0\u5207\u65e5\u3092\u8a2d\u5b9a\u3057\u3001\u793e\u5185\u306b\u30a2\u30ca\u30a6\u30f3\u30b9<\/span>\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u3067\u65e9\u3081\u306b\u5fc5\u8981\u66f8\u985e\u3092\u56de\u53ce\u3067\u304d\u308b\u3088\u3046\u306b\u5fb9\u5e95\u3057\u307e\u3059\u3002<\/span><\/span>\u307e\u305f\u3001\u793e\u5916\u306e\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u3082\u7de0\u5207\u65e5\u306e\u53b3\u5b88\u306b\u3064\u3044\u3066\u5354\u529b\u3092\u4ef0\u3050<\/span>\u3053\u3068\u3082\u6709\u7528\u3067\u3059\u3002<\/span><\/p>\n

4-4.\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7acb\u3066\u3066\u9032\u3081\u308b<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u3001<\/span>\u6c7a\u7b97\u696d\u52d9\u306e\u6d41\u308c\u3092\u793e\u5185\u306b\u5468\u77e5\u3059\u308b<\/strong>\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002\u6708\u6b21\u6c7a\u7b97\u306e\u6d41\u308c\u3092\u793e\u5185\u306b\u5468\u77e5\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u54e1\u306f\u696d\u52d9\u306e\u6d41\u308c\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u7d44\u3093\u3060\u308a\u9032\u6357\u7ba1\u7406\u3092\u3057\u3084\u3059\u304f\u306a\u3063\u305f\u308a<\/span>\u3057<\/span>\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

4-5.\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3057\u52b9\u7387\u5316\u3092\u56f3\u308b\u306e\u3082\u3072\u3068\u3064<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092<\/span>\u52b9\u7387\u7684\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081<\/span>\u306b\u306f\u3001\u7d4c\u8cbb\u7cbe\u7b97\u30bd\u30d5\u30c8\u306a\u3069\u306e\u6d3b\u7528\u304c\u6b20\u304b\u305b\u307e\u305b\u3093<\/strong>\u3002\u7279\u306b\u30b9\u30bf\u30f3\u30c9\u30a2\u30ed\u30f3\u30bf\u30a4\u30d7\u3067\u306f\u306a\u304f\u30af\u30e9\u30a6\u30c9\u578b\u3092\u5c0e\u5165<\/span>\u3057\u305f\u5834\u5408\u3001\u4f8b\u3048\u3070\u91d1\u878d\u6a5f\u95a2\u306e\u5165\u51fa\u91d1\u30c7\u30fc\u30bf\u3092\u53d6\u308a\u8fbc\u3093\u3067\u81ea\u52d5\u4ed5\u8a33\u304c\u3067\u304d\u3001\u9810\u91d1\u6b8b\u9ad8\u306e\u78ba\u8a8d\u30fb\u8a18\u5e33\u304c\u7c21\u5358\u306b\u306a\u308b\u7b49\u3001\u52b9\u7387\u7684\u306b\u6708\u6b21\u8a66\u7b97\u8868\u304c\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

5.\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u308b\u624b\u9806<\/h2>\n

\u3067\u306f\u3001\u5b9f\u969b\u306b\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u308b\u624b\u9806\u3092\u4e00\u89a7\u8868\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n\n\n\n\n\n
\u2460\u73fe\u91d1\u9810\u91d1\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/td>\n\u5e33\u7c3f\u4e0a\u306e\u6b8b\u9ad8\u3068\u73fe\u91d1\u9810\u91d1\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/span><\/td>\n<\/tr>\n
\u2461\u6708\u6b21\u306e\u68da\u5378\u3057\u3092\u884c\u3046<\/span><\/td>\n\u5728\u5eab\u306a\u3069\u306e\u68da\u5378\u8cc7\u7523\u304c\u5e33\u7c3f\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/span><\/span><\/td>\n<\/tr>\n
\u2462\u4eee\u6255\u91d1\u30fb\u4eee\u53d7\u91d1\u306e\u51e6\u7406\u3092\u3059\u308b<\/span><\/td>\n\u4eee\u6255\u91d1\u30fb\u4eee\u53d7\u91d1\u306a\u3069\u306e\u4eee\u52d8\u5b9a\u3092\u9069\u5207\u306a\u52d8\u5b9a\u79d1\u76ee\u306b\u8a08\u4e0a\u3059\u308b<\/span><\/td>\n<\/tr>\n
\u2463\u7d4c\u904e\u52d8\u5b9a\u3092\u8a08\u4e0a\u3059\u308b<\/span><\/td>\n\u672a\u5b9f\u65bd\u306e\u652f\u6255\u3044\u3084\u5165\u91d1\u3092\u672a\u6255\u8cbb\u7528\u30fb\u672a\u53ce\u53ce\u76ca\u3068\u3057\u3066\u7d4c\u904e\u52d8\u5b9a\u306b\u8a08\u4e0a\u3059\u308b<\/span><\/td>\n<\/tr>\n
\u2464\u901a\u5e74\u3067\u304b\u304b\u308b\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b<\/span><\/td>\n1\u5e74\u9593\u306e\u8cbb\u7528\u3092\u898b\u7a4d\u3082\u3063\u30661\/12\u306e\u6708\u984d\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/span><\/td>\n<\/tr>\n
\u2465\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b<\/span><\/td>\n\u4ed5\u8a33\u3057\u305f\u3082\u306e\u3092\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u8ee2\u8a18\u3057\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b<\/span><\/td>\n<\/tr>\n
\u2466\u6708\u6b21\u5831\u544a\u3092\u884c\u3046<\/span><\/td>\n\u8a66\u7b97\u8868\u304b\u3089\u5206\u6790\u3092\u884c\u3044\u5831\u544a\u3059\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

5-1.\u73fe\u91d1\u9810\u91d1\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u307e\u305a\u3001\u5e33\u7c3f\u4e0a\u306e\u6b8b\u9ad8\u3068\u73fe\u91d1\u9810\u91d1\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b<\/strong>\u3092\u78ba\u8a8d<\/strong>\u3057\u307e\u3059\u3002\u73fe\u91d1\u306f\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u306e\u6b8b\u9ad8\u3068\u91d1\u5eab\u306b\u3042\u308b\u5b9f\u969b\u306e\u73fe\u91d1\u6b8b\u9ad8\u3092\u6bd4\u3079\u307e\u3059\u3002\u9810\u91d1\u306f\u3001\u901a\u5e33\u3092\u8a18\u5e33\u3057\u3066\u5e33\u7c3f\u306e\u6b8b\u9ad8\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u307e\u3059\u3002\u3082\u3057\u5dee\u7570\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u539f\u56e0\u3092\u7279\u5b9a\u3057\u4fee\u6b63\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

5-2.\u6708\u6b21\u306e\u68da\u5378\u3057\u3092\u884c\u3046<\/h3>\n

\u6708\u6b21\u306e\u68da\u5378\u3057\u3067\u306f\u3001\u5728\u5eab\u306a\u3069\u306e\u68da\u5378\u8cc7\u7523\u304c\u5e33\u7c3f\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b<\/strong>\u3092\u78ba\u8a8d<\/strong>\u3057\u3001\u6708\u672b\u306b\u304a\u3051\u308b\u5728\u5eab\u6570\u3068\u91d1\u984d\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002\u307e\u3068\u3081\u3066\u30c1\u30a7\u30c3\u30af\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u5927\u5909\u306a\u306e\u3067\u3001\u3053\u307e\u3081\u306b\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n

5-3.\u4eee\u6255\u91d1\u30fb\u4eee\u53d7\u91d1\u306e\u51e6\u7406\u3092\u3059\u308b<\/h3>\n

\u4eee\u6255\u91d1\u3084\u4eee\u53d7\u91d1\u306a\u3069\u306e<\/strong>\u4eee\u52d8\u5b9a\u306f\u3001\u305d\u306e\u307e\u307e\u51e6\u7406\u3067\u304d\u306a\u3044\u306e\u3067\u9069\u6b63\u306a\u52d8\u5b9a\u79d1\u76ee\u306b\u632f\u308a\u5206\u3051\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u3053\u308c\u3089\u306e\u5185\u5bb9\u304c\u78ba\u5b9a\u3057\u305f\u304b\u3092\u78ba\u8a8d\u3057\u3001\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3059\u307f\u3084\u304b\u306b\u9069\u5207\u306a\u52d8\u5b9a\u79d1\u76ee\u306b\u91d1\u984d\u3092\u79fb\u52d5\u3055\u305b\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u4eee\u6255\u91d1\u30fb\u4eee\u53d7\u91d1\u306e\u7cbe\u7b97\u6f0f\u308c\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3082\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/span><\/p>\n

5-4.\u7d4c\u904e\u52d8\u5b9a\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n

\u305d\u306e\u6708\u306b\u884c\u308f\u308c\u308b\u3079\u304d\u652f\u6255\u3044\u3084\u5165\u91d1\u304c\u672a\u5b9f\u65bd\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u672a\u6255\u8cbb\u7528\u30fb\u672a\u53ce\u53ce\u76ca\u3068\u3057\u3066\u7d4c\u904e\u52d8\u5b9a\u306b\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002\u5bfe\u8c61\u79d1\u76ee\u3084\u8a08\u4e0a\u57fa\u6e96\u3092\u3042\u3089\u304b\u3058\u3081\u8a2d\u5b9a\u3057\u3066\u304a\u304f\u3068\u3001\u4f5c\u696d\u6642\u9593\u306e\u524a\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n

5-5.\u901a\u5e74\u3067\u304b\u304b\u308b\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n

\u901a\u5e74\u3067\u304b\u304b\u308b\u8cbb\u7528\u306f12\u7b49\u5206\u3057\u3001\u6708\u984d\u8cbb\u7528\u3068\u3057\u306612\u5206\u306e\uff11\u305a\u3064\u8a08\u4e0a\u3059\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u901a\u5e74\u3067\u304b\u304b\u308b\u8cbb\u7528\u309212\u5206\u306e\uff11<\/span><\/span>\u305a\u3064\u6982\u7b97\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u901a\u5e74\u3067\u304b\u304b\u308b\u8cbb\u7528\u306e\u8ca0\u62c5\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span>\u901a\u5e74\u3067\u304b\u304b\u308b\u8cbb\u7528\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u9000\u8077\u7d66\u4ed8\u91d1\u3001\u8cde\u4e0e\u3001\u5404\u7a2e\u4fdd\u967a\u6599\u306a\u3069<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

5-6.\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n

\u305d\u306e\u6708\u306e\u3059\u3079\u3066\u306e\u53d6\u5f15\u3084\u8cbb\u7528\u306a\u3069\u306e\u8a08\u4e0a\u304c\u6e08\u3093\u3060\u3089\u3001\u4ed5\u8a33\u3057\u305f\u3082\u306e\u3092\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u8ee2\u8a18\u3057\u3001<\/span>\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210<\/strong>\u3057\u307e\u3059\u3002<\/span>\u6708\u6b21\u8a66\u7b97\u8868\u306b\u306f\u3001\u5408\u8a08\u8a66\u7b97\u8868\u30fb\u6b8b\u9ad8\u8a66\u7b97\u8868\u30fb\u5408\u8a08\u6b8b\u9ad8\u8a66\u7b97\u8868\u306e\uff13\u7a2e\u985e<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\uff13\u7a2e\u985e\u3042\u308b\u8a66\u7b97\u8868\u306e\u3046\u3061\u3001<\/span>\u5408\u8a08\u8a66\u7b97\u8868\u3001\u6b8b\u9ad8\u8a66\u7b97\u8868\u3001\u5408\u8a08\u6b8b\u9ad8\u8a66\u7b97\u8868\u306e\u3069\u308c\u3092\u4f5c\u6210\u3059\u308b\u304b\u306f\u4f1a\u793e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u304b\u3089\u51fa\u529b\u3059\u308b\u3060\u3051\u3068\u3044\u3046\u65b9\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u9055\u3044\u3084\u66f8\u304d\u65b9\u3092\u6539\u3081\u3066\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/span><\/p>\n\n\n\n\n\n\n
\u7a2e\u985e<\/td>\n\u6982\u8981<\/td>\n\u30e1\u30ea\u30c3\u30c8<\/td>\n\u30c7\u30e1\u30ea\u30c3\u30c8<\/td>\n<\/tr>\n
\u5408\u8a08\u8a66\u7b97\u8868<\/span><\/td>\n\u7dcf\u52d8\u5b9a\u5143\u5e33\u304b\u3089\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u5408\u8a08\u984d\u3092\u307e\u3068\u3081\u305f\u4e00\u89a7\u8868<\/span><\/td>\n\u30fb\u8ee2\u8a18\u6f0f\u308c\u3084\u30df\u30b9\u304c\u3059\u3050\u5206\u304b\u308b<\/span><\/td>\n\u30fb\u5404\u52d8\u5b9a<\/span>\u79d1\u76ee\u306e\u6b8b\u9ad8\u304c\u5206\u304b\u3089\u306a\u3044<\/span><\/td>\n<\/tr>\n
\u6b8b\u9ad8\u8a66\u7b97\u8868<\/span><\/td>\n\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u6b8b\u9ad8\u306e\u5dee\u984d\u3092\u8a08\u7b97\u3057\u307e\u3068\u3081\u305f\u4e00\u89a7\u8868<\/span><\/span><\/td>\n\u30fb\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u6b8b\u9ad8\u3092\u3072\u3068\u76ee\u3067\u628a\u63e1\u3067\u304d\u308b<\/span><\/td>\n\u30fb\u8ee2\u8a18\u6f0f\u308c\u3084\u30df\u30b9\u306e\u767a\u898b\u304c\u96e3\u3057\u3044<\/span><\/td>\n<\/tr>\n
\u5408\u8a08\u6b8b\u9ad8\u8a66\u7b97\u8868<\/span><\/td>\n\u5408\u8a08\u8a66\u7b97\u8868\u3068\u6b8b\u9ad8\u8a66\u7b97\u8868\u3092\u3072\u3068\u3064\u306b\u307e\u3068\u3081\u305f\u4e00\u89a7\u8868<\/span><\/span><\/td>\n\u30fb\u8ee2\u8a18\u6f0f\u308c\u3084\u30df\u30b9\u304c\u3059\u3050\u5206\u304b\u308b
\n\u30fb\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u6b8b\u9ad8\u3092\u3072\u3068\u76ee\u3067\u628a\u63e1\u3067\u304d\u308b<\/td>\n		\u30fb\u4f5c\u6210\u306b\u624b\u9593\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\u5408\u8a08\u8a66\u7b97\u8868\u306f\u3001<\/strong>\u3059\u3079\u3066\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u501f\u65b9\u30fb\u8cb8\u65b9\u3092\u305d\u308c\u305e\u308c\u96c6\u8a08\u3059\u308b<\/strong>\u305f\u3081\u3001\u53d6\u5f15\u306e\u30dc\u30ea\u30e5\u30fc\u30e0\u304c\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/span><\/span>\u6b8b\u9ad8\u8a66\u7b97\u8868\u306b\u306f\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u3059\u3079\u3066\u306e\u52d8\u5b9a\u79d1\u76ee\u306e<\/span>\u6b8b\u9ad8\u91d1\u984d<\/strong>\u3057\u304b\u8a18\u5165\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u5408\u8a08\u6b8b\u9ad8\u8a66\u7b97\u8868\u306b\u306f\u3001\u3059\u3079\u3066\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u5408\u8a08\u91d1\u984d\u3068\u6b8b\u9ad8\u91d1\u984d\u304c\u8a18\u5165\u3055\u308c\u3066\u3044\u308b<\/strong>\u306e\u3067\u3001\u8ee2\u8a18\u30df\u30b9\u3084\u6f0f\u308c\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u6b8b\u9ad8\u3082\u3072\u3068\u76ee\u3067\u628a\u63e1\u3067\u304d\u307e\u3059<\/span>\u3002\u305f\u3060\u3001\u5408\u8a08\u6b8b\u9ad8\u8a66\u7b97\u8868\u306f\u4f5c\u6210\u3059\u308b\u306e\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u6b8b\u9ad8\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3057\u3066\u91d1\u92ad\u306e\u6d41\u308c<\/span>\u3060\u3051\u3092\u628a\u63e1\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

5-7.\u6708\u6b21\u5831\u544a\u3092\u884c\u3046<\/h3>\n

\u6708\u6b21\u8a66\u7b97\u8868\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u3001\u6708\u5225\u4e88\u7b97\u3084\u524d\u5e74\u540c\u6708\u5b9f\u7e3e\u3068\u306e\u6570\u5024\u306e\u5dee\u3092\u5206\u6790\u3057\u305f\u308a\u3001\u5e74\u9593\u8a08\u753b\u3068\u306e\u5dee\u7570\u3092\u78ba\u8a8d<\/strong>\u3057\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u60c5\u5831\u304b\u3089\u73fe\u6642\u70b9\u3067\u306e\u7d4c\u55b6\u6210\u7e3e\u306b\u3064\u3044\u3066\u306e\u5831\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u6708\u6b21\u696d\u7e3e\u5831\u544a\u306f\u3001\u4f1a\u793e\u7d4c\u55b6<\/span>\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3046\u3048\u3067\u91cd\u8981\u306a\u60c5\u5831<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u5e74\u6b21\u6c7a\u7b97\u3068\u7570\u306a\u308a\u5fc5\u9808\u3068\u306a\u308b\u66f8\u985e\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ed6\u306b\u3082<\/span>\u696d\u7e3e\u306e\u63a8\u79fb\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u5f79\u7acb\u3064\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cc7\u6599\u3092\u9069\u5b9c\u4f5c\u6210\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5168\u793e\u8cc7\u6599\u306e\u4ed6\u306b\u3082\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5404\u90e8\u9580\u5225\u3084\u4e8b\u696d\u6240\u5225\u3067\u3082\u4f5c\u6210\u3057\u3066\u304a\u304f\u3068\u3001\u90e8\u9580\u5358\u4f4d\u3067\u306e\u696d\u7e3e\u3092\u628a\u63e1\u3067\u304d\u308b\u306e\u3067\u4fbf\u5229\u3067\u3059\u3002<\/span><\/span><\/p>\n

\n

\u8cc7\u91d1\u7e70\u8868\u3001\u4e88\u6e2c\u640d\u76ca\u691c\u8a0e\u8868\u3001\u4e88\u7b97\u5b9f\u7e3e\u5bfe\u6bd4\u8868\u3001\u90e8\u9580\u5225\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u58f2\u4e0a\u9ad8\u63a8\u79fb\u8868\u3001\u8cbb\u7528\u660e\u7d30\u8868<\/p>\n

\u58f2\u639b\u660e\u7d30\u8868<\/p>\n<\/div>\n

\u6708\u6b21\u5831\u544a\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u5206\u6790\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u7ae0\u3067\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

6.\u6708\u6b21\u8a66\u7b97\u8868\u306e\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\uff12\u3064<\/h2>\n

\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3057\u305f\u3089\u3001\u7d9a\u3044\u3066\u306f\u30c7\u30fc\u30bf\u306e\u5206\u6790\u3067\u3059\u3002\u6708\u6b21\u8a66\u7b97\u8868\u3092\u5206\u6790\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u307e\u305a\u306f\u6708\u6b21\u8a66\u7b97\u8868\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

6-1.\u524d\u6708\u3084\u524d\u671f\u306b\u5bfe\u3057\u3066\u58f2\u4e0a\u30fb\u7d4c\u8cbb\u304c\u3069\u306e\u3088\u3046\u306b\u63a8\u79fb\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u58f2\u4e0a\u3084\u7d4c\u8cbb\u304c\u3069\u306e\u3088\u3046\u306b\u63a8\u79fb\u3057\u3066\u3044\u308b\u304b<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5f53\u6708\u306e\u58f2\u4e0a\u304c<\/strong>\u524d\u6708\u30fb\u524d\u671f\u306b\u5bfe\u3057\u3066\u5927\u304d\u304f\u5909\u52d5\u304c\u3042\u308b\u5834\u5408<\/strong>\u306b\u306f\u3001\u4e88\u5b9a\u3057\u3066\u3044\u305f\u58f2\u4e0a\u304c\u7fcc\u6708\u306b\u305a\u308c\u305f\u306e\u304b\u3001\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u304b\u306a\u3069<\/span>\u539f\u56e0\u306e\u8ffd\u53ca\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u5f53\u6708\u306e\u7d4c\u8cbb\u304c\u524d\u6708\u30fb\u524d\u671f\u306b\u5bfe\u3057\u3066\u5927\u304d\u304f\u5909\u52d5\u304c\u3042\u308b\u5834\u5408<\/strong>\u306b\u3082\u3001\u539f\u56e0\u306e\u8ffd\u53ca\u304c\u5fc5\u8981\u3067\u3059\u3002\u539f\u56e0\u3092\u78ba\u8a8d\u3059\u308b<\/span>\u3053\u3068\u3067\u65e9\u6025\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002<\/span><\/span><\/span><\/p>\n

6-2.\u304d\u3061\u3093\u3068\u5229\u76ca\u304c\u78ba\u4fdd\u3067\u304d\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u5229\u76ca\u304c\u304d\u3061\u3093\u3068\u51fa\u305b\u3066\u3044\u308b\u304b<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5f53\u6708\u306e\u5229\u76ca\u304c\u60f3\u5b9a\u3057\u3066\u3044\u308b\u5229\u76ca\u3068\u5927\u304d\u304f\u6e1b\u5c11\u30fb\u4e56\u96e2\u3057\u3066\u3044\u308b\u5834\u5408<\/strong>\u306b\u306f\u3001\u58f2\u4e0a\u3084\u539f\u4fa1\u3001\u56fa\u5b9a\u8cbb\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002<\/p>\n

7.\u6708\u6b21\u8a66\u7b97\u8868\u306e\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\uff14\u3064<\/h2>\n

\u6b21\u306b\u6708\u6b21\u8a66\u7b97\u8868\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

7-1.\u73fe\u9810\u91d1\u306e\u6b8b\u9ad8\u304c\u3069\u306e\u304f\u3089\u3044\u304b\u3001\u73fe\u9810\u91d1\u5897\u6e1b\u3067\u5341\u5206\u306b\u73fe\u9810\u91d1\u304c\u6b8b\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u8a66\u7b97\u8868\u306e\u73fe\u9810\u91d1\u306e\u6b8b\u9ad8\u3068\u5b9f\u969b\u306e\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u73fe\u9810\u91d1\u306e\u6b8b\u9ad8\u304c\u4e00\u81f4<\/span>\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u539f\u56e0\u306e\u8ffd\u53ca\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u73fe\u9810\u91d1\u306e\u6b8b\u9ad8\u304c\u4e0d\u5341\u5206\u306b\u306a\u308a\u305d\u3046\u306a\u5834\u5408\u306b\u306f\u8cc7\u91d1\u8abf\u9054\u3082\u8003\u3048\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u73fe\u9810\u91d1\u306e\u5897\u6e1b\u3092\u3053\u307e\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u3051\u3070\u3001\u8cc7\u91d1\u4e0d\u8db3\u3067\u7d4c\u55b6\u5371\u6a5f\u306b\u9665\u308b\u30ea\u30b9\u30af\u3082\u56de\u907f<\/span>\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

7-2.\u58f2\u639b\u91d1\u3084\u53d7\u53d6\u624b\u5f62\u306e\u5897\u6e1b\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u58f2\u639b\u91d1\u3084\u53d7\u53d6\u624b\u5f62\u306e<\/span>\u5165\u91d1\u4e88\u5b9a\u3092\u78ba\u8a8d\u3057\u3066\u6ede\u7559\u304c\u306a\u3044\u304b<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span>\u58f2\u639b\u91d1\u3084\u53d7\u53d6\u624b\u5f62\u306e\u5897\u6e1b\u306f\u3001\u4eca\u5f8c\u306e\u8cc7\u91d1\u7e70\u308a\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u58f2\u639b\u91d1\u304c<\/span>\u591a\u984d\u306b\u306a\u308a\u904e\u304e\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u5bfe\u51e6\u65b9\u6cd5\u306b\u3064\u3044\u3066\u691c\u8a0e<\/span>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

7-3.\u8cb7\u639b\u91d1\u3084\u652f\u6255\u624b\u5f62\u306e\u5897\u6e1b\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u8cb7\u639b\u91d1\u3084\u652f\u6255\u624b\u5f62\u306e\u652f\u6255\u4e88\u5b9a\u3092\u78ba\u8a8d\u3057\u3066\u652f\u6255\u3044\u6f0f\u308c\u304c\u306a\u3044\u304b<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/span>\u8cb7\u639b\u91d1\u3084\u652f\u6255\u624b\u5f62\u306e\u5897\u6e1b\u3082\u3001\u58f2\u639b\u91d1\u3084\u53d7\u53d6\u624b\u5f62\u306e\u5897\u6e1b\u3068\u540c\u69d8\u306b\u4eca\u5f8c\u306e\u8cc7\u91d1\u7e70\u308a\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span>\u8cb7\u639b\u91d1\u3084\u652f\u6255\u624b\u5f62\u306e<\/span>\u652f\u6255\u3044\u304c\u9045\u308c\u305f\u308a\u6f0f\u308c\u305f\u308a\u3059\u308b\u3068\u3001\u81ea\u793e\u306e\u4fe1\u7528\u306b\u50b7\u3092\u3064\u3051\u308b<\/span>\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n

7-4.\u5728\u5eab\u306e\u5897\u6e1b\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u8ca9\u58f2\u3067\u304d\u306a\u3044\u4e0d\u826f\u5728\u5eab\u304c\u5897\u3048\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span>\u5728\u5eab\u3092\u62b1\u3048\u308b\u3053\u3068\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u6e1b\u5c11<\/span>\u3057\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u5727\u8feb\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u58f2\u308c\u305a\u306b\u73fe\u91d1\u5316\u3067\u304d\u306a\u3044\u5728\u5eab\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b<\/span><\/span>\u200b\u539f\u56e0<\/span>\u200b\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

8.\u304a\u56f0\u308a\u306e\u969b\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u3092<\/h2>\n

\u6708\u6b21\u8a66\u7b97\u8868\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3084\u8ca1\u653f\u72b6\u614b\u3092\u6b63\u78ba\u306b<\/span>\u628a\u63e1\u3067\u304d\u308b\u3068\u3066\u3082\u5927\u5207\u306a\u8cc7\u6599\u3067\u3059\u3002\u6708\u6b21\u8a66\u7b97\u8868\u306e\u4f5c\u6210\u3084\u5206\u6790\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001<\/span><\/span>\u6708\u6b21\u8a66\u7b97\u8868\u306e\u4f5c\u6210\u306e\u30b5\u30dd\u30fc\u30c8\u3084\u3001\u7d4c\u55b6\u306e\u6307\u6a19\u3068\u3059\u308b\u305f\u3081\u306b\u3069\u306e\u9805\u76ee\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308c\u3070\u3088\u3044\u304b\u306a\u3069\u3001\u6708\u6b21\u8a66\u7b97\u8868\u306e<\/span>\u4f5c\u6210\u304b\u3089\u5206\u6790\u307e\u3067\u7684\u78ba\u306a\u30a2\u30c9\u30d0\u30a4\u30b9<\/strong>\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u56fd\u5185\u6700\u5927\u898f\u6a21\u306e\u9867\u554f\u5148\u6570\u3092\u8a87\u308a\u3001\u3042\u3089\u3086\u308b\u696d\u7a2e\u306e\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u304b\u3089\u5927\u4f01\u696d\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002DX\u3084IT\u652f\u63f4\u306b\u3082\u5f37\u304f\u3001\u8cc7\u91d1\u8abf\u9054\u304b\u3089\u7bc0\u7a0e\u5bfe\u7b56\u3001\u7a0e\u52d9\u8abf\u67fb\u307e\u3067\u7dcf\u5408\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u53ef\u80fd\u3067\u3059\u3002\u305c\u3072\u4e00\u5ea6\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

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

\u3053\u3053\u307e\u3067\u3001\u6708\u6b21\u8a66\u7b97\u8868\u306e\u4f5c\u6210\u76ee\u7684\u3084\u4f5c\u6210\u65b9\u6cd5\u3001\u6708\u6b21\u8a66\u7b97\u8868\u306e<\/span>\u5206\u6790\u65b9\u6cd5\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u6708\u6b21\u8a66\u7b97\u8868\u306f\u7d4c\u55b6\u306e\u5224\u65ad\u6750\u6599\u3068\u306a\u308b\u3068\u3066\u3082\u91cd\u8981\u306a\u8cc7\u6599<\/strong>\u3067\u3042\u308b\u3053\u3068\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u6708\u6b21\u8a66\u7b97\u8868\u6d3b\u7528\u3057\u3001<\/span>\u6bce\u6708\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u7d4c\u55b6\u306b\u5f79\u7acb\u3066\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u5e74\u306b1\u5ea6\u3001\u7a0e\u52d9\u7533\u544a\u306e\u969b\u306b\u6c7a\u7b97\u66f8\u306f\u4f5c\u6210\u3057\u3066\u3044\u3066\u3082\u3001\u6708\u6b21\u8a66\u7b97\u8868\u306f\u4f5c\u6210\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u3068\u3044\u3046\u7d4c\u7406\u62c5\u5f53\u306e\u65b9\u3001\u7d50\u69cb\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u6c7a\u7b97\u6642\u306b\u4f5c\u6210\u3055\u308c\u308b\u8a66\u7b97\u8868\u306f\u3001\u682a\u4e3b\u3078\u306e\u60c5\u5831\u63d0\u4f9b\u3084\u6cd5\u7684\u7fa9\u52d9\u3078\u306e\u5bfe\u5fdc\u3092\u76ee\u7684\u3068\u3057\u3066\u4f5c\u6210 […]<\/p>\n","protected":false},"author":12,"featured_media":674,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=676"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/676\/revisions"}],"predecessor-version":[{"id":2720,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/676\/revisions\/2720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/674"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}