{"id":2449,"date":"2024-01-23T09:00:04","date_gmt":"2024-01-23T00:00:04","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2449"},"modified":"2025-07-08T14:21:46","modified_gmt":"2025-07-08T05:21:46","slug":"inheritedlandattributionsystemtonationaltreasury","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritedlandattributionsystemtonationaltreasury","title":{"rendered":"\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3068\u306f\uff1f\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u305f\u3044\u304c\u3001\u79c1\u306f\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\uff1f<br \/>\n\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u305f\u3044\u304c\u3001\u3069\u3046\u3084\u3063\u3066\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u3051\u3070\u3044\u3044\u306e\u304b\uff1f<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001<strong>\u200b<span style=\"color: #e25041;\">\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u6d3b\u7528\u3092\u691c\u8a0e<\/span>\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u8a73\u7d30\u3092\u77e5\u308a\u305f\u3044<\/strong><strong>\u3068\u601d\u3044\u3001\u691c\u7d22\u200b<\/strong>\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001<\/p>\n<div class=\"attention 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#e25041;\">\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u200b\u3068\u200b\u306f\u4f55\u304b\u3092\u7406\u89e3\u200b\u3059\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u3001\u200b\u3054\u81ea\u8eab\u304c\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092<span style=\"color: #e25041;\">\u6d3b\u7528\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u6750\u6599\u3092\u5f97\u308b\u200b<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u307e\u305f\u3001\u6d3b\u7528\u3059\u308b\u3068\u3044\u3046\u5224\u65ad\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u3082\u8a18\u8f09\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u200b<span style=\"color: #e25041;\">\u3059\u3050\u306b\u624b\u7d9a\u304d\u306b\u79fb\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u200b\u3002<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"6afnektoehc3wjsz3oxeas\">1.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3068\u306f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3068\u306f\u3001<\/span><\/strong><span style=\"color: #e25041;\"><strong><span style=\"font-size: 16px;\">\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u3063\u3066\u571f\u5730\u306e\u6240\u6709\u6a29\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3001<\/span><\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u571f\u5730\u3092\u624b\u653e\u3057\u3066\u56fd\u5eab\u306b\u5e30\u5c5e\u3055\u305b\u308b\u3053\u3068\u3092\u53ef\u80fd\u3068\u3059\u308b\u5236\u5ea6<\/strong><\/span><span style=\"font-size: 16px; color: #222222;\"><strong>\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u8fd1\u5e74\u3001<strong>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u624b\u653e\u3057\u305f\u3044<\/strong>\u3068\u3044\u3046\u30cb\u30fc\u30ba\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u306a\u305c\u306a\u3089\u3001\u571f\u5730\u3092\u76f8\u7d9a\u3057\u3066\u3082\u9060\u304f\u306b\u4f4f\u3093\u3067\u3044\u3066\u5229\u7528\u3059\u308b\u4e88\u5b9a\u304c\u306a\u3044\u4eba\u3001\u76f8\u7d9a\u3092\u3057\u305f\u571f\u5730\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3092\u8ca0\u62c5\u306b\u611f\u3058\u308b\u4eba\u304c\u5897\u3048\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u571f\u5730\u304c\u7ba1\u7406\u3055\u308c\u306a\u3044\u307e\u307e\u653e\u7f6e\u3055\u308c\u308b\u3068\u3001\u5c06\u6765\u3001\u6240\u6709\u8005\u4e0d\u660e\u306e\u571f\u5730\u304c\u5927\u91cf\u306b\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u304c\u4ee4\u548c5\u5e74\uff14\u670827\u65e5\u306b\u59cb\u307e\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u25a0\u300c\u907a\u8d08\u300d\u3068\u306f<br \/>\n\u907a\u8a00\u306b\u3088\u3063\u3066\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306b\u8ca1\u7523\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u3092\u8b72\u308b\u3053\u3068<\/p>\n<p>\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n\u6cd5\u52d9\u5c40\u4f5c\u6210\u8cc7\u6599\u3000<a href=\"https:\/\/www.moj.go.jp\/content\/001390195.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u3054\u6848\u5185<\/a>\u3000p.11<\/p>\n<h3 id=\"b647ogwmdsnmytms8ukmze\">1-1.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u5229\u7528\u3092\u691c\u8a0e\u3059\u3079\u304d\u4eba<\/h3>\n<p><strong>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u5229\u7528\u3092\u691c\u8a0e\u3059\u3079\u304d\u4eba\u306f\u3001<span style=\"color: #e25041;\">\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u571f\u5730\u3092\u53d6\u5f97<\/span>\u3057\u305f\u304c\u3001<span style=\"color: #e25041;\"><strong>\u305d<\/strong>\u306e\u571f\u5730\u3092\u81ea\u5206\u3067\u6d3b\u7528\u3059\u308b\u3053\u3068\u3092\u671b\u3093\u3067\u304a\u3089\u305a\u3001\u58f2\u5374\u3082\u3067\u304d\u306a\u3044\u4eba<\/span><\/strong><span style=\"color: #000000;\"><strong>\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306f\u3001\u307e\u305a\u305d\u306e\u571f\u5730\u3092\u81ea\u5206\u3067\u6d3b\u7528\u3067\u304d\u306a\u3044\u304b\u8003\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u305d\u3057\u3066\u3001\u81ea\u5206\u3067\u6d3b\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u58f2\u5374\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4e2d\u306b\u306f\u9700\u8981\u304c\u306a\u3044\u305f\u3081\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u571f\u5730\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a<strong>\u81ea<\/strong><strong>\u5206\u3067\u6d3b\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u58f2\u5374\u3082\u3067\u304d\u306a\u3044\u571f\u5730\u304c\u3042\u308b\u4eba<\/strong>\u304c\u691c\u8a0e\u3059\u308b\u306e\u304c\u3001\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306f\u4ee4\u548c5\u5e744\u670827\u65e5\u306b\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3057\u305f\u304c\u3001<strong>\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u65e5\u304c\u4ee4\u548c5\u5e744\u670827\u65e5\u3088\u308a\u524d\u3067\u3042\u3063\u3066\u3082\u3001\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/55ghr0mvc3v-1703723375.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/span><\/p>\n<h3 id=\"3mx15orzsxvamtjrnth1mh\">1-2.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u6642<\/h3>\n<p><strong>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u6642\u306f\u3001<span style=\"color: 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\/>\n\u3057\u304b\u3057\u3001\u4e2d\u306b\u306f\u9700\u8981\u304c\u306a\u3044\u305f\u3081\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u571f\u5730\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a<strong>\u81ea<\/strong><strong>\u5206\u3067\u6d3b\u7528\u3059\u308b\u3053\u3068\u3092\u671b\u3093\u3067\u304a\u3089\u305a\u3001\u58f2\u5374\u3082\u3067\u304d\u306a\u3044\u6642\u306b\u691c\u8a0e\u3059\u308b\u306e\u304c\u3001\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/ebfasvf0krt-1703723379.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/p>\n<h3 id=\"n97gd1oeg64a9yaqny1f2\">1-3.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u571f\u5730\u306e\u8981\u4ef6<\/h3>\n<p>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306f\u3001<strong>\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u200b<span style=\"color: #e25041;\">\u5168\u3066\u306e\u571f\u5730\u3067\u5229\u7528\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u200b<\/strong>\u3002<br \/>\n\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u571f\u5730\u306f\u3001\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">1.<\/td>\n<td style=\"width: 91.2628%;\"><strong>\u5efa\u7269\u304c\u3042\u308b\u571f\u5730<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">2.<\/td>\n<td style=\"width: 91.2628%;\">\u62c5\u4fdd\u6a29\u3084\u4f7f\u7528\u53ce\u76ca\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u571f\u5730<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">3.<\/td>\n<td style=\"width: 91.2628%;\">\u4ed6\u4eba\u306e\u5229\u7528\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u571f\u5730<br \/>\nex)\u9053\u8def\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3001\u5893\u5730\u5185\u306e\u571f\u5730<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">4.<\/td>\n<td style=\"width: 91.2628%;\">\u571f\u58cc\u6c5a\u67d3\u3055\u308c\u3066\u3044\u308b\u571f\u5730<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">5.<\/td>\n<td style=\"width: 91.2628%;\">\u5883\u754c\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u571f\u5730<br \/>\n\u6240\u6709\u6a29\u306e\u5b58\u5426\u3084\u7bc4\u56f2\u306b\u3064\u3044\u3066\u4e89\u3044\u304c\u3042\u308b\u571f\u5730<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">6.<\/td>\n<td style=\"width: 91.2628%;\">\u4e00\u5b9a\u306e\u52fe\u914d\u30fb\u9ad8\u3055\u306e\u5d16\u304c\u3042\u3063\u3066\u3001\u304b\u3064\u3001\u7ba1\u7406\u306b\u904e\u5206\u306a\u8cbb\u7528\u30fb\u52b4\u529b\u304c\u304b\u304b\u308b\u571f\u5730<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">7.<\/td>\n<td style=\"width: 91.2628%;\">\u571f\u5730\u306e\u7ba1\u7406\u30fb\u51e6\u5206\u3092\u963b\u5bb3\u3059\u308b\u6709\u4f53\u7269\u304c\u5730\u4e0a\u306b\u3042\u308b\u571f\u5730<br \/>\nex)\u679c\u6a39\u5712\u306e\u6a39\u6728\u3001\u5efa\u7269\u306b\u8a72\u5f53\u3057\u306a\u3044\u5ec3\u5c4b\u3001\u653e\u7f6e\u8eca\u4e21\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">8.<\/td>\n<td style=\"width: 91.2628%;\">\u571f\u5730\u306e\u7ba1\u7406\u30fb\u51e6\u5206\u306e\u305f\u3081\u306b\u3001\u9664\u53bb\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u6709\u4f53\u7269\u304c\u5730\u4e0b\u306b\u3042\u308b\u571f\u5730<br \/>\nex)\u7523\u696d\u5ec3\u68c4\u7269\u3001\u53e4\u3044\u6c34\u9053\u7ba1\u3001\u6d44\u5316\u69fd\u3001\u4e95\u6238\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">9.<\/td>\n<td style=\"width: 91.2628%;\">\u96a3\u63a5\u3059\u308b\u571f\u5730\u306e\u6240\u6709\u8005\u7b49\u3068\u306e\u4e89\u8a1f\u306b\u3088\u3089\u306a\u3051\u308c\u3070\u7ba1\u7406\u30fb\u51e6\u5206\u304c\u3067\u304d\u306a\u3044\u571f\u5730<br \/>\nex)\u7533\u8acb\u5730\u306b\u4e0d\u6cd5\u5360\u62e0\u8005\u304c\u3044\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.609%; background-color: #d1d5d8;\">10.<\/td>\n<td style=\"width: 91.2628%;\">\u305d\u306e\u4ed6\u3001\u901a\u5e38\u306e\u7ba1\u7406\u30fb\u51e6\u5206\u306b\u5f53\u305f\u3063\u3066\u904e\u5206\u306a\u8cbb\u7528\u30fb\u52b4\u529b\u304c\u304b\u304b\u308b\u571f\u5730<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u5404\u8981\u4ef6\u306e\u8a73\u7d30\u306f\u3001\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3092\u53c2\u7167<br \/>\n\u6cd5\u52d9\u7701HP\u3000<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00461.html\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306b\u304a\u3044\u3066\u5f15\u304d\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u571f\u5730\u306e\u8981\u4ef6<\/a><\/p>\n<h3 id=\"ruc8uj8dgke9v8e6e58vsq\">1-4.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306b\u304b\u304b\u308b\u8cbb\u7528<\/h3>\n<p>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306b\u304b\u304b\u308b\u8cbb\u7528\u306b\u306f\u3001<strong>\u200b<span style=\"color: #e25041;\">\u5be9\u67fb\u624b\u6570\u6599\u200b<\/span>\u200b\u3068\u200b\u200b<span style=\"color: #e25041;\">\u8ca0\u62c5\u91d1<\/span>\u200b<\/strong>\u200b<strong>\u306e\uff12\u7a2e\u985e\u200b<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"60wwlnj7c2bapmj3tavyl\">\u2460\u5be9\u67fb\u624b\u6570\u6599<\/h4>\n<p>\u5be9\u67fb\u624b\u6570\u6599\u306f\u3001<strong>\u200b<span style=\"color: #e25041;\">\u571f\u5730\u4e00\u7b46\u3042\u305f\u308a14,000\u5186<\/span>\u200b<\/strong>\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u5be9\u67fb\u306b\u304b\u304b\u308b\u624b\u6570\u6599\u3067\u3042\u308b\u305f\u3081\u3001\u4e0d\u627f\u8a8d\u3068\u306a\u3063\u3066\u3082\u8fd4\u9084\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h4 id=\"855szve7g1ij5p35bpa1u8\">\u2461\u8ca0\u62c5\u91d1<\/h4>\n<p>\u8ca0\u62c5\u91d1\u306f\u3001\u5be9\u67fb\u306e\u7d50\u679c\u3001\u56fd\u5eab\u5e30\u5c5e\u304c\u627f\u8a8d\u3055\u308c\u305f\u6642\u70b9\u3067\u3001\u7d0d\u4ed8\u3059\u308b\u304a\u91d1\u3067\u3059\u3002<br \/>\n\u91d1\u984d\u306f\u571f\u5730\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 23.8462%; background-color: #d1d5d8;\">\u5b85\u5730<\/td>\n<td style=\"width: 76.0256%;\">\u539f\u5247\uff1a<strong>\u200b<span style=\"color: #e25041;\">\u9762\u7a4d\u306b\u304b\u304b\u308f\u3089\u305a20\u4e07\u5186<\/span>\u200b<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 76.0256%;\">\u4f8b\u5916\uff1a\u90fd\u5e02\u8a08\u753b\u6cd5\u306e\u5e02\u8857\u5316\u533a\u57df\u3001\u307e\u305f\u306f\u7528\u9014\u5730\u57df\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u5185\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u9762\u7a4d\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u3002<br \/>\n\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\u3000<a href=\"https:\/\/www.moj.go.jp\/content\/001390195.pdf#page=47\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5<\/a>\uff08\u6cd5\u52d9\u7701\u4f5c\u6210\u8cc7\u6599\uff09<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 23.8462%; background-color: #d1d5d8;\">\u7530\u30fb\u7551<\/td>\n<td style=\"width: 76.0256%;\">\u539f\u5247\uff1a<strong>\u200b<span style=\"color: #e25041;\">\u9762\u7a4d\u306b\u304b\u304b\u308f\u3089\u305a20\u4e07\u5186<\/span>\u200b<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 76.0256%;\">\u4f8b\u5916\uff1a\u90fd\u5e02\u8a08\u753b\u6cd5\u306e\u5e02\u8857\u5316\u533a\u57df\u3001\u307e\u305f\u306f\u7528\u9014\u5730\u57df\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u5185\u306e\u8fb2\u5730\u3001\u8fb2\u696d\u632f\u8208\u5730\u57df\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u8fb2\u7528\u5730\u533a\u57df\u5185\u306e\u8fb2\u5730\u3001\u571f\u5730\u6539\u826f\u4e8b\u696d\u306e\u65bd\u884c\u533a\u57df\u5185\u306e\u8fb2\u5730\u306a\u3069\u306f\u3001\u9762\u7a4d\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u3002<br \/>\n\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\u3000<a href=\"https:\/\/www.moj.go.jp\/content\/001390195.pdf#page=48\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5<\/a>\uff08\u6cd5\u52d9\u7701\u4f5c\u6210\u8cc7\u6599\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.8462%; background-color: #d1d5d8;\">\u68ee\u6797<\/td>\n<td style=\"width: 76.0256%;\">\u9762\u7a4d\u306b\u5fdc\u3058\u3066\u7b97\u5b9a<br \/>\n254,000\uff5e611,000\u5186<br \/>\n\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\u3000<a href=\"https:\/\/www.moj.go.jp\/content\/001390195.pdf#page=49\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5<\/a>\uff08\u6cd5\u52d9\u7701\u4f5c\u6210\u8cc7\u6599\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.8462%; background-color: #d1d5d8;\">\u305d\u306e\u4ed6<br \/>\n\uff08\u96d1\u7a2e\u5730\u30fb\u539f\u91ce\u7b49\uff09<\/td>\n<td style=\"width: 76.0256%;\">\u9762\u7a4d\u306b\u304b\u304b\u308f\u3089\u305a20\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u652f\u6255\u65b9\u6cd5\u306a\u3069\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.moj.go.jp\/content\/001390195.pdf#page=50\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u91d1\u306e\u7d0d\u4ed8\u65b9\u6cd5<\/a>\uff08\u6cd5\u52d9\u7701\u4f5c\u6210\u8cc7\u6599\uff09<\/p>\n<h3 id=\"1jge5hulesl4boe4klesv\">1-5.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u7533\u8acb\u5148<\/h3>\n<p>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u7533\u8acb\u5148\u306f\u3001<strong>\u200b<span style=\"color: #e25041;\">\u7533\u8acb\u3059\u308b\u571f\u5730\u304c\u6240\u5728\u3059\u308b\u90fd\u9053\u5e9c\u770c\u306e\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40(\u672c\u5c40)\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u90e8\u9580<\/span>\u200b<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u25a0\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40\u306e\u4e00\u89a7\u306f\u3053\u3061\u3089<br \/>\n\u6cd5\u52d9\u5c40HP\u3000<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji10.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40\u6240\u5728\u5730\u4e00\u89a7<\/a><\/p>\n<h2 id=\"ghyiokoo8l9qajhy7p5xm\">2.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u78ba\u304b\u306b\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306b\u306f<span style=\"font-size: 16px; color: #333333;\">\u8cbb\u7528\u304c\u304b\u304b\u3063\u305f\u308a\u3001\u5229\u7528\u3067\u304d\u308b\u571f\u5730\u304c\u9650\u3089\u308c\u3066\u3044\u305f\u308a\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3057\u304b\u3057\u3001<\/span>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u5229\u7528\u3092\u691c\u8a0e\u3059\u3079\u304d\u4eba\u306f\u3001\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u304c\u3001\u305d\u306e\u571f\u5730\u3092\u81ea\u5206\u3067\u6d3b\u7528\u3059\u308b\u3053\u3068\u3092\u671b\u3093\u3067\u304a\u3089\u305a\u3001\u58f2\u5374\u3082\u3067\u304d\u306a\u3044\u4eba\u3067\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u30e1\u30ea\u30c3\u30c8\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u4e0a\u56de\u308b<\/span>\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 50%; background-color: #d1d5d8;\">\u30e1\u30ea\u30c3\u30c8<\/td>\n<td style=\"width: 50%; background-color: #d1d5d8;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><strong><span style=\"font-size: 16px; color: #e25041;\">\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3001\u81ea\u5206\u3067\u6d3b\u7528\u3059\u308b\u3053\u3068\u3092\u671b\u3093\u3067\u304a\u3089\u305a\u3001\u58f2\u5374\u3082\u3067\u304d\u306a\u3044\u571f\u5730\u3092\u624b\u653e\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/strong><\/td>\n<td style=\"width: 50.0000%;\">\u5236\u5ea6\u306e\u5229\u7528\u306b<strong>\u8cbb\u7528\u304c\u304b\u304b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">\u571f\u5730\u306e\u5f15\u304d\u53d6\u308a\u624b\u3092\u81ea\u5206\u3067\u63a2\u3059\u5fc5\u8981\u304c\u306a\u3044<\/td>\n<td style=\"width: 50.0000%;\">\u5229\u7528\u3067\u304d\u308b<strong>\u571f\u5730\u304c\u9650\u3089\u308c\u3066\u3044\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">\u7ba1\u7406\u3092\u56fd\u304c\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u5b89\u5fc3\u611f\u304c\u3042\u308b<\/td>\n<td style=\"width: 50.0000%;\">\u7533\u8acb\u30fb\u5be9\u67fb\u306a\u3069\u306b\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"c95orsznoifh5repugqhsv\">3.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\uff15\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u624b\u7d9a\u304d\u3092\uff15\u30b9\u30c6\u30c3\u30d7\u3067\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u901a\u308a\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/ixh56rpf9q-1703045613.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"fcsja6hexiob8kg8kjzyew\">3-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u6cd5\u52d9\u5c40\u3078\u76f8\u8ac7\u306b\u884c\u304f<\/h3>\n<p><strong>\u307e\u305a\u306f\u6cd5\u52d9\u5c40\u3078\u76f8\u8ac7\u306b\u884c\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><br \/>\n<span style=\"font-size: 16px;\"><strong>\u76f8\u8ac7\u5148\u306e\u6cd5\u52d9\u5c40\u3068\u306f\u3001\u539f\u5247<\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u627f\u8a8d\u7533\u8acb\u3092\u3059\u308b\u571f\u5730\u304c\u6240\u5728\u3059\u308b\u90fd\u9053\u5e9c\u770c\u306e\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40\uff08\u672c\u5c40\uff09\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u90e8\u9580\uff08\u767b\u8a18\u90e8\u9580\uff09<\/strong><\/span><span style=\"font-size: 16px; color: #191919;\"><strong>\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5f15\u304d\u6e21\u3057\u305f\u3044\u571f\u5730\u304c\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u304b\u3089\u9060\u65b9\u306b\u3042\u308b\u5834\u5408\u306a\u3069\u3001\u627f\u8a8d\u7533\u8acb\u3092\u3059\u308b\u571f\u5730\u304c\u6240\u5728\u3059\u308b\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40\uff08\u672c\u5c40\uff09\u3067\u306e\u76f8\u8ac7\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001<strong>\u200b<span style=\"color: #e25041;\">\u81ea\u5b85\u8fd1\u304f\u306e\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40\uff08\u672c\u5c40\uff09\u3067\u3082\u76f8\u8ac7\u3067\u304d\u308b<\/span>\u200b<\/strong>\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u8ac7\u306b\u884c\u304f\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u8cc7\u6599\u3092\u3054\u7528\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u76f8\u8ac7\u8868\uff08\u69d8\u5f0f\u306f\u3053\u3061\u3089\uff1a<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00498.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701HP<\/a>\uff09<\/li>\n<li>\u76f8\u7d9a\u3057\u305f\u3044\u571f\u5730\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08\u69d8\u5f0f\u306f\u3053\u3061\u3089\uff1a<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00498.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701HP<\/a>\uff09<\/li>\n<li>\u571f\u5730\u306e\u72b6\u6cc1\u7b49\u304c\u5206\u304b\u308b\u8cc7\u6599\u3084\u5199\u771f<br \/>\n\u4f8b\uff1a\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u53c8\u306f\u767b\u8a18\u7c3f\u8b04\u672c<br \/>\n\u6cd5\u52d9\u5c40\u3067\u53d6\u5f97\u3057\u305f\u5730\u56f3\u53c8\u306f\u30fb\u516c\u56f3\u306e\u5199\u3057<br \/>\n\u6cd5\u52d9\u5c40\u3067\u53d6\u5f97\u3057\u305f\u5730\u7a4d\u6e2c\u91cf\u56f3<br \/>\n\u305d\u306e\u4ed6\u571f\u5730\u306e\u6e2c\u91cf\u56f3\u9762<br \/>\n\u571f\u5730\u306e\u73fe\u6cc1\u30fb\u5168\u4f53\u304c\u5206\u304b\u308b\u753b\u50cf\u53c8\u306f\u5199\u771f<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"qxlltca95caap9f3fa0rwb\">3-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u7533\u8acb\u66f8\u985e\u3092\u4f5c\u6210\u30fb\u53ce\u96c6\u3092\u3059\u308b<\/h3>\n<p>\u76f8\u8ac7\u306e\u7d50\u679c\u3001\u7533\u8acb\u3059\u308b\u3053\u3068\u3092\u6c7a\u3081\u305f\u5834\u5408\u306f\u3001\u7533\u8acb\u66f8\u985e\u306e\u4f5c\u6210\u30fb\u53ce\u96c6\u3092\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"d8zpd930tw9m6htp0zj3oe\">\u4f5c\u6210\u3059\u308b\u66f8\u985e<\/h4>\n<p>\u4f5c\u6210\u3059\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\uff14\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u627f\u8a8d\u7533\u8acb\u66f8<\/li>\n<li>\u627f\u8a8d\u7533\u8acb\u306b\u4fc2\u308b\u571f\u5730\u306e\u4f4d\u7f6e\u53ca\u3073\u7bc4\u56f2\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u56f3\u9762<\/li>\n<li>\u627f\u8a8d\u7533\u8acb\u306b\u4fc2\u308b\u571f\u5730\u53ca\u3073\u8a72\u5f53\u571f\u5730\u306b\u96a3\u63a5\u3059\u308b\u571f\u5730\u3068\u306e\u5883\u754c\u70b9\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u5199\u771f<\/li>\n<li>\u627f\u8a8d\u7533\u8acb\u306b\u4fc2\u308b\u571f\u5730\u306e\u5f62\u72b6\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u5199\u771f<\/li>\n<\/ul>\n<\/div>\n<h4 id=\"qj5d9n9a9jnsk0a91imbj\">\u7528\u610f\u3059\u308b\u66f8\u985e<\/h4>\n<p>\u7528\u610f\u3059\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\uff15\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7533\u8acb\u8005\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u8a3c\u660e\u66f8\uff08\u4efb\u610f\uff09<\/li>\n<li>\u627f\u8a8d\u7533\u8acb\u571f\u5730\u306e\u5883\u754c\u7b49\u306b\u95a2\u3059\u308b\u8cc7\u6599\uff08\u3042\u308c\u3070\uff09<\/li>\n<li>\u7533\u8acb\u571f\u5730\u306b\u8fbf\u308a\u7740\u304f\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u73fe\u5730\u6848\u5185\u56f3\uff08\u4efb\u610f\uff09<\/li>\n<li>\u305d\u306e\u4ed6\u76f8\u8ac7\u6642\u306b\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u8cc7\u6599<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"dxmp2agm48ltz0vql38pcp\">3-3.\u3010\u30b9\u30c6\u30c3\u30d7\u2462\u3011\u6cd5\u52d9\u5c40\u3078\u7533\u8acb\u3092\u3059\u308b<\/h3>\n<p>\u7533\u8acb\u66f8\u985e\u306e\u4f5c\u6210\u30fb\u53ce\u96c6\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u6cd5\u52d9\u5c40\u3078\u7533\u8acb\u3092\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u7533\u8acb\u5148\u306e\u6cd5\u52d9\u5c40\u3068\u306f\u3001<strong>\u200b\u7533\u8acb\u3059\u308b\u571f\u5730\u304c\u6240\u5728\u3059\u308b\u90fd\u9053\u5e9c\u770c\u306e\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40(\u672c\u5c40)\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u90e8\u9580<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u7533\u8acb\u65b9\u6cd5\u306f\u200b\u300c<span style=\"color: #e25041;\">\u7a93\u53e3\u3078\u76f4\u63a5\u8d74\u304f<\/span>\u300d\u65b9\u6cd5\u3068\u300c\u200b<span style=\"color: #e25041;\">\u90f5\u9001<\/span>\u200b\u300d\u200b\u3059\u308b\u65b9\u6cd5\u306e\u4e8c\u7a2e\u985e\u200b<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"cablqbnkt7hzwlf4cajr3b\">3-4.\u627f\u8a8d\u7d50\u679c\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u6cd5\u52d9\u5927\u81e3\uff08\u6cd5\u52d9\u5c40\uff09\u306b\u304a\u3044\u3066\u3001\u63d0\u51fa\u3055\u308c\u305f\u66f8\u9762\u3092\u5be9\u67fb\u3057\u3001\u7533\u8acb\u3055\u308c\u305f\u571f\u5730\u306b\u51fa\u5411\u3044\u3066\u5b9f\u5730\u8abf\u67fb\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u5b9f\u5730\u8abf\u67fb\u306e\u7d50\u679c\u3001\u627f\u8a8d\u3055\u308c\u305f\u304b\u30fb\u4e0d\u627f\u8a8d\u306b\u306a\u3063\u305f\u304b\u306e<strong>\u200b<span style=\"color: #e25041;\">\u901a\u77e5\u304c\u5c4a\u304f<\/span>\u200b<\/strong>\u306e\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"f6l13zisajpalzaiy7f6g9\">3-5.\u8ca0\u62c5\u91d1\u3092\u7d0d\u4ed8\u3059\u308b<\/h3>\n<p>\u627f\u8a8d\u3055\u308c\u3066\u3044\u305f\u3089<strong>\u200b<span style=\"color: #e25041;\">\u8ca0\u62c5\u91d1\u3092\u65e5\u672c\u9280\u884c\u3078\u7d0d\u4ed8<\/span>\u200b<\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u7d0d\u4ed8\u671f\u9650\u306f\u8ca0\u62c5\u91d1\u306e\u901a\u77e5\u304c\u5230\u7740\u3057\u305f\u7fcc\u65e5\u304b\u308930\u65e5\u4ee5\u5185\u3067\u3059\u3002<\/p>\n<p>\u7533\u8acb\u8005\u304c\u8ca0\u62c5\u91d1\u3092\u7d0d\u4ed8\u3057\u305f\u6642\u70b9\u3067\u3001\u571f\u5730\u306e\u6240\u6709\u6a29\u304c\u56fd\u306b\u79fb\u8ee2\u3057\u307e\u3059\u3002<br \/>\n\u624b\u7d9a\u304d\u306f\u3053\u308c\u3067\u7d42\u308f\u308a\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306f\u56fd\u3067\u5b9f\u65bd\u3059\u308b\u306e\u3067\u3001\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h2 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rel=\"noopener\">3-2<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u7533\u8acb\u66f8\u985e\u3092\u3054\u81ea\u8eab\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u306b\u9023\u7d61\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 15.2564%; background-color: #d1d5d8;\">\u5c02\u9580\u5bb6<\/td>\n<td style=\"width: 84.6154%; background-color: #d1d5d8;\">\u4f9d\u983c\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.2564%;\"><strong><span style=\"color: #e25041;\">\u53f8\u6cd5\u66f8\u58eb<\/span><\/strong><\/td>\n<td style=\"width: 84.6154%;\"><strong><span style=\"color: #e25041;\">\u767b\u8a18\u624b\u7d9a\u304d\u306e\u5c02\u9580\u5bb6\u306e\u305f\u3081\u3001\u5168\u3066\u306e\u4eba\u306b\u304a\u3059\u3059\u3081<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.2564%;\">\u5f01\u8b77\u58eb<\/td>\n<td style=\"width: 84.6154%;\">\u571f\u5730\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u7d9a\u4eba\u9593\u7b49\u3067\u4e89\u3044\u304c\u751f\u3058\u3066\u3044\u308b\u4eba\u306b\u304a\u3059\u3059\u3081<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.2564%;\">\u884c\u653f\u66f8\u58eb<\/td>\n<td style=\"width: 84.6154%;\">\u53f8\u6cd5\u66f8\u58eb\u3084\u5f01\u8b77\u58eb\u3088\u308a\u3082\u8cbb\u7528\u3092\u5b89\u4fa1\u306b\u7d0d\u3081\u305f\u3044\u4eba\u306b\u304a\u3059\u3059\u3081<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"tpif1cjyumfvay95cxcqy\">5.\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u3088\u304f\u3042\u308bQ&amp;A<\/h2>\n<p>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u3088\u304f\u3042\u308bQ&amp;A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 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