{"id":3779,"date":"2024-07-08T11:52:18","date_gmt":"2024-07-08T02:52:18","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3779"},"modified":"2024-08-08T16:55:52","modified_gmt":"2024-08-08T07:55:52","slug":"income-tax-foreign-tax-credit","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/income-tax-foreign-tax-credit","title":{"rendered":"\u6240\u5f97\u7a0e\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u306f\uff1f\u6982\u8981\u3084\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p><strong><span style=\"font-size: 16px;\">\u300c<\/span><span style=\"font-size: 16px;\">\u6d77\u5916\u306e\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u914d\u5f53\u3092\u3082\u3089\u3063\u305f\uff01\u300d\u300c<span style=\"color: #333333;\">\u6d77\u5916\u306e\u4e0d\u52d5\u7523\u3067\u8cc3\u6599\u53ce\u5165\u3092\u5f97\u305f\uff01<\/span>\u300d<\/span><\/strong><\/p>\n<p><span style=\"font-size: 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\/>\n\u6d77\u5916\u3067\u306e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u65b9\u306f\u3082\u3061\u308d\u3093\u3001\u6d77\u5916\u52e4\u52d9\u3084\u6d77\u5916\u6295\u8cc7\u7b49\u306b\u8208\u5473\u3092\u304a\u6301\u3061\u306e\u65b9\u3082\u77e5\u3063\u3066\u304a\u3044\u3066\u640d\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"5b3d6yf7u3xduau7iopng\">1.\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u306f\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6<\/h2>\n<p><span style=\"color: #f37934;\"><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u65e5\u672c\u3067\u306f\u6240\u5f97\u3092\u5f97\u305f\u5834\u6240\u306b\u95a2\u4fc2\u306a\u304f\u3001\u65e5\u672c\u306b\u4f4f\u6240\u304c\u3042\u308c\u3070\u3001\u56fd\u5185\u30fb\u56fd\u5916\u4e21\u65b9\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059(\u5c45\u4f4f\u5730\u56fd\u8ab2\u7a0e)\u3002<br \/>\n\u3057\u304b\u3057\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6301\u3064\u4eba\u304c\u6d77\u5916\u3067\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u3001\u305d\u306e\u56fd\u304c\u3001\u6240\u5f97\u3092\u5f97\u305f\u5834\u6240\u306e\u7a0e\u5236\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3059\u308b\u5236\u5ea6(\u6e90\u6cc9\u5730\u56fd\u8ab2\u7a0e)\u3092\u63a1\u7528\u3057\u3066\u3044\u308c\u3070\u3001<span class=\"f-marker-p\">\u65e5\u672c\u3068\u305d\u306e\u56fd\u3067\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/01lacz8h46wf-1719909555.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 75.78%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u308c\u3092\u653e\u7f6e\u3057\u3066\u3044\u308b\u3068\u305b\u3063\u304b\u304f\u306e\u53ce\u76ca\u304c\u7d0d\u7a0e\u3067\u5931\u308f\u308c\u3066\u3057\u307e\u3044\u3001\u56fd\u969b\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u306e\u4e0a\u3067\u5927\u304d\u306a\u59a8\u3052\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u3053\u3046\u3057\u305f\u4e8c\u91cd\u8ab2\u7a0e\u3092\u662f\u6b63\u3057\u3001\u56fd\u969b\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3044\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u200b<span style=\"font-size: 16px; color: #f37934;\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>\u200b<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4e00\u5b9a\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u3063\u3066\u5c0e\u304b\u308c\u305f\u63a7\u9664\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u304b\u3089<\/span>\u63a7\u9664\u304c<\/span>\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u6d77\u5916\u3067\u7d0d\u3081\u3089\u308c\u305f\u7a0e\u91d1\u3068\u63a7\u9664\u9650\u5ea6\u984d\u306b\u5dee\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7fcc\u5e74\u4ee5\u964d\u306e3\u5e74\u9593\u306b\u308f\u305f\u308a\u7e70\u308a\u8d8a\u3059\u3053\u3068\u3082\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"9gfq8a9ls7d7obrj75kzro\">2.\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e3\u3064\u306e\u57fa\u672c\u6761\u4ef6<\/h2>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u62bc\u3055\u3048\u3089\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3046\u3061\u306b\u56fd\u5916\u6240\u5f97\u3092\u5f97\u3066\u3001\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"gkzz91l5ighse3xd1hyg\">2-1.\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068<\/h3>\n<p><span class=\"f-marker-p\">\u307e\u305a\u306f\u65e5\u672c\u56fd\u5185\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u65b9\u3001\u3082\u3057\u304f\u306f\u73fe\u5728\u306b\u81f3\u308b\u307e\u30671\u5e74\u4ee5\u4e0a\u65e5\u672c\u306b\u5c45\u6240(\u5b9f\u969b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u6240)\u304c\u3042\u308b\u65b9\u3067\u3042\u308c\u3070\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u53cd\u5bfe\u306b\u3001\u3053\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u65b9\u306f\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u4f4f\u6240\u306e\u8a8d\u5b9a\u306f\u751f\u6d3b\u5b9f\u614b\u3092\u7dcf\u5408\u7684\u306b\u898b\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6ede\u5728\u56fd\u304c2\u304b\u56fd\u4ee5\u4e0a\u306b\u6e21\u308b\u5834\u5408\u306f\u3001\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u304c\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 14px;\">\u203b\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408\u3067\u3082\u3001<\/span><span style=\"font-size: 14px;\">\u65e5\u672c\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u6240\u5f97\u3092\u5f97\u3066\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306f\u3001\u4e8b\u696d\u3092\u884c\u3046\u4e00\u5b9a\u306e\u5834\u6240(\u652f\u5e97\u30fb\u5de5\u5834\u7b49)\u3084\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u975e\u5c45\u4f4f\u8005\u306e\u4ee3\u7406\u4eba\u306a\u3069\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"pztov0pm08gavv0ak8ilc\">2-2.<span style=\"font-size: 24px;\">\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3046\u3061\u306b\u56fd\u5916\u6240\u5f97\u3092\u5f97\u3066\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u3053\u3068<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u6b21\u306b\u3001<span class=\"f-marker-p\">\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3046\u3061\u306b\u56fd\u5916\u3067\u306e\u6240\u5f97\u3092\u5f97\u3066\u3001\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/span><\/p>\n<p>\u56fd\u5916\u3067\u5f97\u308b\u6240\u5f97\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u6d77\u5916\u8d74\u4efb\u306b\u3088\u308b\u7d66\u4e0e\u3084\u6d77\u5916\u306e\u4e0d\u52d5\u7523\u304b\u3089\u5f97\u305f\u8cc3\u8cb8\u53ce\u5165\u3001\u6d77\u5916\u4f01\u696d\u306e\u682a\u5f0f\u304b\u3089\u53d7\u3051\u53d6\u308b\u914d\u5f53\u91d1\u306a\u3069\u3001\u69d8\u3005\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<br \/>\n\u3053\u3046\u3057\u305f\u6240\u5f97\u3092\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3046\u3061\u306b\u5f97\u3066\u3044\u3066\u3001\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u306e\u4e00\u3064\u3068\u306a\u308a\u307e\u3059\u3002<u>\u6d77\u5916\u306b\u5c45\u4f4f\u3057\u3066\u304a\u308a\u65e5\u672c\u306e\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u540c\u69d8\u306b\u6240\u5f97\u3092\u5f97\u3066\u73fe\u5730\u3067\u7d0d\u7a0e\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u306a\u304a\u3001\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u306b\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3061\u3089\u306b\u95a2\u3057\u3066\u306f<a href=\"#97tndf054o4bmubg36t9m\" target=\"_self\" rel=\"noopener\">3-1<\/a>\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"74pmu6d6xnsxs3cxq134tb\">2-3.\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068<\/h3>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<span class=\"f-marker-p\">\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3001\u304b\u3064\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u3082\u304d\u3061\u3093\u3068\u7d0d\u3081\u3066\u3044\u3066\u3082\u3001\u305d\u308c\u3060\u3051\u3067\u81ea\u52d5\u7684\u306b\u7a0e\u984d\u63a7\u9664\u304c\u884c\u308f\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4f1a\u793e\u54e1\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u3067\u3082\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3082\u3089\u3046\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<u>\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u6e96\u5099\u3057\u3066\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8<\/li>\n<li>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li>\u5916\u56fd\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/li>\n<li>\u56fd\u5916\u6240\u5f97\u7dcf\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li>\u5404\u5e74\u306e\u63a7\u9664\u9650\u5ea6\u984d\u3084\u7d0d\u4ed8\u3057\u305f\u5916\u56fd\u6240\u5f97\u7a0e\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e(\u7e70\u8d8a\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408)<\/li>\n<\/ul>\n<\/div>\n<p>\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u65b9\u6cd5\u306f\u3001\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3084\u90f5\u9001\u3001e-tax\u3092\u5229\u7528\u3057\u305f\u96fb\u5b50\u7533\u544a\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u78ba\u5b9a\u7533\u544a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u56fd\u7a0e\u5e81\u306e\u4ee5\u4e0b\u306eHP\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.keisan.nta.go.jp\/r5yokuaru\/cat2\/cat24\/cat247\/cid088.html\" target=\"_blank\" rel=\"noopener\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a<\/a><\/p>\n<h2 id=\"odhbxd8v5oo9jl31wnivb5\">3.\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u65b9\u306f\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u65b9\u306f\u3001<span style=\"color: #f37934;\"><strong>\u5c02\u9580\u5bb6(\u56fd\u969b\u7a0e\u52d9\u3084\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u77e5\u898b\u306e\u3042\u308b\u7a0e\u7406\u58eb)\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/span><br \/>\n\u306a\u305c\u306a\u3089\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8907\u96d1\u306a\u8981\u7d20\u3092\u3044\u304f\u3064\u3082\u6301\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u73fe\u5730\u3078\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/li>\n<li>\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5206\u306f\u63a7\u9664\u3067\u304d\u306a\u3044<\/li>\n<li>\u63a7\u9664\u306e\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"97tndf054o4bmubg36t9m\">3-1.\u73fe\u5730\u3067\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><span class=\"f-marker-p\">\u73fe\u5730\u3067\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u73fe\u5730\u3067\u7d0d\u3081\u305f\u7a0e\u91d1\u304c<\/span>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u25cb\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u3088\u308a\u8ab2\u3055\u308c\u308b\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e<br \/>\n\u25cb\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u3001\u305d\u306e\u56fd\u307e\u305f\u306f\u305d\u306e\u56fd\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u3088\u308a\u8ab2\u305b\u3089\u308c\u308b\u7a0e<br \/>\n\u25cb\u500b\u4eba\u306e\u6240\u5f97\u3092\u8ab2\u7a0e\u6a19\u6e96(\u7a0e\u91d1\u306e\u8a08\u7b97\u6642\u306e\u7b97\u5b9a\u57fa\u6e96)\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e<br \/>\n\u25cb\u4ee5\u4e0b\u306b\u8a72\u5f53\u3057\u306a\u3044\u7a0e<br \/>\n<span style=\"font-size: 16px;\"><\/span><span style=\"font-size: 16px;\">\u3000\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u7d0d\u7a0e\u7336\u4e88\u3092\u6c7a\u3081\u3089\u308c\u308b<\/span><br \/>\n<span style=\"font-size: 16px;\">\u3000\u30fb\u7a0e\u306e\u5168\u984d\u3084\u4e00\u90e8\u306e\u9084\u4ed8\u3092\u8acb\u6c42\u3067\u304d\u308b<\/span><br \/>\n<span style=\"font-size: 16px;\">\u3000\u30fb\u8907\u6570\u306e\u7a0e\u7387\u306e\u4e2d\u304b\u3089\u5408\u610f\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u6c7a\u3081\u3089\u308c\u305f\u7a0e\u306e\u4e00\u90e8<\/span><br \/>\n<span style=\"font-size: 16px;\">\u3000\u30fb<span style=\"color: #333333;\">\u4ed8\u5e2f\u3057\u3066\u8ab2\u3055\u308c\u308b\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u7b49<\/span><\/span><\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3055\u308c\u307e\u3059\u304c\u3001<u>\u4e2d\u306b\u306f<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3055\u308c\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/u><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306b\u3053\u308c\u3089\u306e\u5927\u307e\u304b\u306a\u5b9a\u7fa9\u306e\u8a18\u8f09\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u56fd\u306e\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u8a72\u5f53\u3059\u308b\u304b\u3068\u3044\u3063\u305f\u3001\u8a73\u7d30\u306a\u60c5\u5831\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002\u00a0<\/span><br \/>\n<span style=\"font-size: 16px;\">\u305d\u306e\u305f\u3081\u77e5\u8b58\u306e\u306a\u3044\u4e00\u822c\u306e\u65b9\u304c\u3001\u3054\u81ea\u8eab\u304c\u6d77\u5916\u3067\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"xv8yy5clud0994ihbq8q9l\">3-2.\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5206\u306f\u63a7\u9664\u3067\u304d\u306a\u3044<\/h3>\n<p>\u200b\u7d0d\u4ed8\u3057\u305f\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u306e\u984d\u306e\u3046\u3061\u3001\u200b<span class=\"f-marker-p\">\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5206\u306f\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><br \/>\n\u79df\u7a0e\u6761\u7d04\u3068\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u30fb\u56de\u907f\u3084\u8131\u7a0e\u306e\u9632\u6b62\u306a\u3069\u3092\u76ee\u7684\u3068\u3057\u3066\u56fd\u5bb6\u9593\u3067\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u6761\u7d04\u3067\u3059\u3002<br \/>\n\u6d77\u5916\u3067\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u3053\u306e\u6761\u7d04\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u7a0e\u7387\u3092\u4e0a\u9650\u3068\u3057\u3066\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3092\u9650\u5ea6\u7a0e\u7387\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<u>\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u3092\u8d85\u3048\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u9650\u5ea6\u7a0e\u7387\u306e\u7bc4\u56f2\u5185\u307e\u3067\u3057\u304b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3088\u3063\u3066\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002<\/u><br \/>\n\u9650\u5ea6\u7a0e\u7387\u3092\u8d85\u3048\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u7b49\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span class=\"f-marker-p\">\u79df\u7a0e\u6761\u7d04\u306f\u56fd\u3054\u3068\u306b\u7de0\u7d50\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u9650\u5ea6\u7a0e\u7387\u3084\u6761\u7d04\u306e\u5185\u5bb9\u3082\u305d\u308c\u305e\u308c\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><br 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id=\"mvlq7dzoofql399i8ex3b\">4.\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u304a\u56f0\u308a\u306e\u65b9\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u307e\u3067\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><span style=\"color: #f37934;\"><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u304a\u56f0\u308a\u306e\u65b9\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u307e\u3067\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/span><br 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\/>\n\u307e\u305f\u3001\u7a0e\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3092\u983c\u308b\u5834\u5408\u3067\u3082\u3001\u7a0e\u7406\u58eb\u306e\u5f97\u610f\u3068\u3059\u308b\u5206\u91ce\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u305f\u3081\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u5bfe\u3057\u3066\u3082\u8fc5\u901f\u30fb\u6b63\u78ba\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f<span class=\"f-marker-p\">\u56fd\u5185\u306b90\u304b\u6240\u3001\u6d77\u5916\u306b\u30827\u304b\u6240\u306e\u62e0\u70b9\u3092\u69cb\u3048\u3066\u304a\u308a\u3001<\/span>\u56fd\u5185\u306b\u304a\u3051\u308b\u78ba\u5b9a\u7533\u544a\u306f\u3082\u3061\u308d\u3093\u3001\u6d77\u5916\u3067\u5f97\u305f\u6240\u5f97\u306e\u7a0e\u52d9\u9762\u306b\u95a2\u3057\u3066\u3082\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<br 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id=\"0zp2m6qc1kqg0afydmasn2y5\">5.\u307e\u3068\u3081<\/h2>\n<p>\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u8981\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25cb<span style=\"font-size: 16px; color: #000000;\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6<\/span><\/p>\n<p>\u25cb\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u672c\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b<br \/>\n\u30fb\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068<br \/>\n\u30fb\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3046\u3061\u306b\u56fd\u5916\u6240\u5f97\u3092\u5f97\u3066\u3001\u73fe\u5730\u306e\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u3053\u3068<br 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