{"id":189,"date":"2025-01-23T07:27:13","date_gmt":"2025-01-22T22:27:13","guid":{"rendered":"https:\/\/pricetar.com\/textbook\/?p=189"},"modified":"2025-01-23T07:27:14","modified_gmt":"2025-01-22T22:27:14","slug":"%e3%81%9b%e3%81%a9%e3%82%8a%e3%82%92%e5%a7%8b%e3%82%81%e3%82%8b%e3%81%aa%e3%82%89%e9%96%8b%e6%a5%ad%e5%b1%8a%e3%81%af%e5%bf%85%e8%a6%81%ef%bc%9f%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%82%84%e5%87%ba","status":"publish","type":"post","link":"https:\/\/pricetar.com\/textbook\/job\/189","title":{"rendered":"\u305b\u3069\u308a\u3092\u59cb\u3081\u308b\u306a\u3089\u958b\u696d\u5c4a\u306f\u5fc5\u8981\uff1f\u30e1\u30ea\u30c3\u30c8\u3084\u51fa\u3057\u65b9\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<p>\u300c\u526f\u696d\u3067\u3061\u3087\u3063\u3068\u305b\u3069\u308a\u3092\u3084\u3063\u3066\u307f\u3088\u3046\u3068\u601d\u3046\u306e\u3060\u3051\u3069\u3001\u305d\u308c\u3067\u3082\u958b\u696d\u5c4a\u3092\u51fa\u3059\u3079\u304d\uff1f\u300d<\/p>\n\n\n\n<p>\u300c\u958b\u696d\u5c4a\u3092\u51fa\u3059\u3068\u3001\u5177\u4f53\u7684\u306b\u3069\u3093\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3093\u3060\u308d\u3046\uff1f\u300d<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u59cb\u3081\u308b\u3068\u304d\u306b\u3001\u958b\u696d\u5c4a\u3068\u3044\u3046\u3082\u306e\u3092\u51fa\u3059\u30eb\u30fc\u30eb\u304c\u3042\u308b\u3053\u3068\u306f\u3001\u591a\u304f\u306e\u4eba\u306b\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u305d\u308c\u304c\u305f\u3068\u3048\u3070\u526f\u696d\u3068\u3057\u3066\u305b\u3069\u308a\u3092\u59cb\u3081\u308b\u3068\u304d\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u8a73\u3057\u3044\u3053\u3068\u304c\u5206\u304b\u3089\u306a\u3044\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<strong><span class=\"keiko_yellow\">\u300c\u3061\u3087\u3063\u3068\u3084\u3063\u3066\u307f\u308b\u3060\u3051\u306a\u306e\u3060\u304b\u3089\u3001\u958b\u696d\u5c4a\u306a\u3093\u3066\u3044\u3089\u306a\u3044\u306e\u3067\u306f\uff1f\u300d\u3068\u8003\u3048\u308b\u306e\u306f\u81ea\u7136\u306a\u3053\u3068\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u958b\u696d\u5c4a\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u5177\u4f53\u7684\u306a\u63d0\u51fa\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u8a00\u53ca\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"toc\">    <div id=\"toc_container\" class=\"sgb-toc--bullets js-smooth-scroll\" data-dialog-title=\"Table of Contents\">\n      <p class=\"toc_title\">\u76ee\u6b21 <\/p>\n      <ul class=\"toc_list\">  <li class=\"first\">    <a href=\"#i-0\">\u305b\u3069\u308a\u3068\u958b\u696d\u5c4a\u306e\u95a2\u4fc2<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-1\">\u958b\u696d\u5c4a\u3068\u306f\uff1f<\/a>      <\/li>      <li>        <a href=\"#i-2\">\u958b\u696d\u5c4a\u3092\u51fa\u3059\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3044\u3064\uff1f<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-3\">\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-4\">\u305b\u3069\u308a\u3092\u59cb\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u958b\u696d\u5c4a\u3092\u51fa\u30595\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-5\">\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b<\/a>      <\/li>      <li>        <a href=\"#i-6\">\u5c4b\u53f7\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u308b<\/a>      <\/li>      <li>        <a href=\"#i-7\">\u6cd5\u4eba\u7528\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f5c\u308c\u308b<\/a>      <\/li>      <li>        <a href=\"#i-8\">\u4e8b\u696d\u3092\u59cb\u3081\u3066\u3059\u3050\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u52a0\u5165\u3067\u304d\u308b<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-9\">\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u7533\u8acb\u304c\u3067\u304d\u308b<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-10\">\u305b\u3069\u308a\u3092\u59cb\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u958b\u696d\u5c4a\u3092\u51fa\u30593\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-11\">\u5e33\u7c3f\u4ed8\u3051\u306e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b<\/a>      <\/li>      <li>        <a href=\"#i-12\">\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-13\">\u5931\u696d\u4fdd\u967a\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-14\">\u958b\u696d\u5c4a\u306e\u66f8\u304d\u65b9\u3068\u51fa\u3057\u65b9<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-15\">\u8077\u696d\u6b04<\/a>      <\/li>      <li>        <a href=\"#i-16\">\u5c4b\u53f7<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-17\">\u63d0\u51fa\u5148<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-18\">\u958b\u696d\u5c4a\u3092\u51fa\u3059\u3068\u4f1a\u793e\u306b\u30d0\u30ec\u308b\uff1f<\/a>  <\/li>  <li class=\"last\">    <a href=\"#i-19\">\u307e\u3068\u3081<\/a>  <\/li><\/ul>\n      \n    <\/div><\/div><h2 class=\"wp-block-heading\" id=\"i-0\">\u305b\u3069\u308a\u3068\u958b\u696d\u5c4a\u306e\u95a2\u4fc2<\/h2>\n\n\n\n<p>\u305b\u3069\u308a\u306f\u53c2\u5165\u969c\u58c1\u306e\u4f4e\u3044\u30d3\u30b8\u30cd\u30b9\u3067\u3042\u308b\u305f\u3081\u3001\u8efd\u3044\u6c17\u6301\u3061\u3067\u59cb\u3081\u308b\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u958b\u696d\u5c4a\u306f\u5fc5\u8981\u306a\u3044\u306e\u3067\u306f\u3001\u3068\u3044\u3046\u6c17\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u307b\u3068\u3093\u3069\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u305b\u3069\u308a\u3068\u958b\u696d\u5c4a\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e3\u3064\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u958b\u696d\u5c4a\u3068\u306f\uff1f<\/li>\n\n\n\n<li>\u958b\u696d\u5c4a\u3092\u51fa\u3059\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3044\u3064\uff1f<\/li>\n\n\n\n<li>\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/li>\n<\/ul>\n\n\n\n<p>\u958b\u696d\u5c4a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u7591\u554f\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u4e00\u901a\u308a\u8aac\u660e\u3057\u3066\u3042\u308a\u307e\u3059\u3002\u305b\u3069\u308a\u306b\u8208\u5473\u306e\u3042\u308b\u65b9\u306f\u305c\u3072\u982d\u306b\u5165\u308c\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-1\">\u958b\u696d\u5c4a\u3068\u306f\uff1f<\/h3>\n\n\n\n<p>\u958b\u696d\u5c4a\u3068\u306f\u3001\u4ee5\u4e0b\u306e3\u7a2e\u985e\u306e\u3044\u305a\u308c\u304b\u306e\u4e8b\u696d\u3092\u59cb\u3081\u308b\u5834\u5408\u306b\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u5b9b\u3066\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e8b\u696d\u6240\u5f97<\/li>\n\n\n\n<li>\u4e0d\u52d5\u7523\u6240\u5f97<\/li>\n\n\n\n<li>\u5c71\u6797\u6240\u5f97<\/li>\n<\/ul>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u958b\u696d\u5c4a\u306f\u3001\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u306e\u4e00\u7a2e\u3067\u3059\u3002<\/span><\/strong>\u3069\u306e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u3092\u59cb\u3081\u308b\u306e\u304b\u3001\u8ab0\u304c\u3069\u306e\u5834\u6240\u3067\u4e8b\u696d\u3092\u59cb\u3081\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u81ea\u5206\u306e\u624b\u3067\u63d0\u51fa\u3059\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u305f\u3068\u3048\u3070\u521d\u3081\u304b\u3089\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3092\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4ee3\u308f\u308a\u306b\u4f5c\u6210\u3057\u63d0\u51fa\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u81ea\u5206\u3067\u4f5c\u6210\u3059\u308b\u306e\u304c\u4e0d\u5b89\u3067\u3001\u304b\u3064\u7a0e\u7406\u58eb\u8cbb\u7528\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u62b5\u6297\u306e\u306a\u3044\u65b9\u306f\u3001\u30d7\u30ed\u306e\u529b\u3092\u501f\u308a\u308b\u306e\u3082\u4e00\u3064\u306e\u9078\u629e\u80a2\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305b\u3069\u308a\u306f\u4e0a\u8a18\u306e3\u7a2e\u985e\u306e\u6240\u5f97\u306e\u3046\u3061\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u958b\u696d\u5c4a\u3092\u51fa\u3059\u969b\u306b\u306f\u4e8b\u696d\u6240\u5f97\u306b\u30c1\u30a7\u30c3\u30af\u3092\u3064\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noreferrer noopener\">A1-5\u3000\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-2\">\u958b\u696d\u5c4a\u3092\u51fa\u3059\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3044\u3064\uff1f<\/h3>\n\n\n\n<p>\u958b\u696d\u5c4a\u3092\u51fa\u3059\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<strong><a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\/20240517_506AC0000000026#:~:text=%E7%AD%89%E3%81%AE%E5%B1%8A%E5%87%BA%EF%BC%89-,%E7%AC%AC%E4%BA%8C%E7%99%BE%E4%BA%8C%E5%8D%81%E4%B9%9D%E6%9D%A1,-%E5%B1%85%E4%BD%8F%E8%80%85%E5%8F%88%E3%81%AF\" target=\"_blank\" rel=\"noreferrer noopener\">\u6240\u5f97\u7a0e\u6cd5\u7b2c229\u6761<\/a><span class=\"keiko_yellow\">\u306b\u306f\u3001\u300e\u305d\u306e\u4e8b\u5b9f\u304c\u3042\u3064\u305f\u65e5\u304b\u3089\u4e00\u6708\u4ee5\u5185\u306b\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300f\u3068\u3042\u308a\u3001\u3053\u308c\u306f\u300c\u958b\u696d\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u300d\u3068\u89e3\u91c8\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u554f\u984c\u306f\u3001\u958b\u696d\u65e5\u306f\u3044\u3064\u306b\u306a\u308b\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d50\u8ad6\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u958b\u696d\u65e5\u306f\u4efb\u610f\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u4e8b\u696d\u3092\u59cb\u3081\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3001\u597d\u304d\u306b\u6c7a\u3081\u3066\u3088\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002\u65e2\u306b\u4ed5\u5165\u3092\u59cb\u3081\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u958b\u696d\u65e5\u3092\u305f\u3068\u3048\u3070\u6765\u9031\u3084\u6765\u6708\u306b\u3059\u308b\u3053\u3068\u3082\u4e0d\u53ef\u80fd\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3082\u3061\u308d\u3093\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8aac\u5f97\u529b\u306e\u3042\u308b\u65e5\u3092\u958b\u696d\u65e5\u3068\u8a2d\u5b9a\u3059\u308b\u306e\u304c\u59a5\u5f53\u3067\u306f\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u305b\u3069\u308a\u306e\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u4ed5\u5165\u5148\u306e\u30d5\u30ea\u30de\u30b5\u30fc\u30d3\u30b9\u306b\u767b\u9332\u3092\u3057\u305f\u65e5\u3084\u3001\u521d\u3081\u3066\u4ed5\u5165\u3092\u884c\u3063\u305f\u65e5\u3092\u958b\u696d\u65e5\u3068\u3059\u308b\u306e\u304c\u81ea\u7136\u306a\u5f62\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-3\">\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h3>\n\n\n\n<p>\u7d50\u8ad6\u304b\u3089\u3044\u3044\u307e\u3059\u3068\u3001\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u3044\u307e\u307e\u305b\u3069\u308a\u3092\u7d9a\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u3044\u3068\u3001\u7a0e\u52d9\u7f72\u304c\u3042\u306a\u305f\u306e\u4e8b\u696d\u3092\u8a8d\u8b58\u3067\u304d\u306a\u3044\u307e\u307e\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u78ba\u5b9a\u7533\u544a\u3092\u304d\u3061\u3093\u3068\u884c\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u308f\u3051\u3067\u3059\u304b\u3089\u554f\u984c\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u3057\u304b\u3057\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u307e\u307e\u3060\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u305f\u3081\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3067\u304d\u306a\u3044\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u305f\u3068\u3048\u30702019\u5e74\u306b\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u306b\u3088\u308b\u8cb7\u3044\u7269\u3092\u3057\u305f\u3068\u304d\u306b\u30dd\u30a4\u30f3\u30c8\u9084\u5143\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u304c\u5b9f\u65bd\u3055\u308c\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u5229\u7528\u5148\u306eEC\u30b5\u30a4\u30c8\u306a\u3069\u306b\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3057\u305f\u3002\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u591a\u304f\u306e\u4e8b\u696d\u8005\u306f\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306b\u8feb\u3089\u308c\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.meti.go.jp\/policy\/mono_info_service\/cashless\/cashless_payment_promotion_program\/index.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u30dd\u30a4\u30f3\u30c8\u9084\u5143\u4e8b\u696d\uff082019\u5e7410\u6708\uff5e2020\u5e746\u6708\uff09\uff08METI\/\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/a><\/p>\n\n\n\n<p>\u4eca\u5f8c\u3082\u4f3c\u305f\u3088\u3046\u306a\u5236\u5ea6\u304c\u5b9f\u65bd\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u306b\u8cbb\u7528\u306f\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u63d0\u51fa\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-4\">\u305b\u3069\u308a\u3092\u59cb\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u958b\u696d\u5c4a\u3092\u51fa\u30595\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<p>\u305b\u3069\u308a\u3092\u59cb\u3081\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u304c\u958b\u696d\u5c4a\u3092\u51fa\u3059\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b<\/li>\n\n\n\n<li>\u5c4b\u53f7\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u6cd5\u4eba\u7528\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f5c\u308c\u308b<\/li>\n\n\n\n<li>\u4e8b\u696d\u3092\u59cb\u3081\u3066\u3059\u3050\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u52a0\u5165\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u7533\u8acb\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u307b\u307c\u5171\u901a\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u8cc7\u91d1\u9762\u3084\u8cc7\u91d1\u306e\u7ba1\u7406\u9762\u3067\u52a9\u304b\u308b\u5834\u9762\u304c\u591a\u304f\u306a\u308b\u3053\u3068\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u89e3\u8aac\u3092\u8aad\u3093\u3067\u3001\u5177\u4f53\u7684\u306b\u4f55\u3092\u4eab\u53d7\u3067\u304d\u308b\u306e\u304b\u982d\u306b\u5165\u308c\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-5\">\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b<\/h3>\n\n\n\n<p><strong>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3068\u3057\u3066\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/strong>\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u81ea\u52d5\u7684\u306b\u767d\u8272\u7533\u544a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306f\u3001\u4e00\u5b9a\u306e\u6c34\u6e96\u3067\u304d\u3061\u3093\u3068\u8a18\u5e33\u3059\u308b\u3053\u3068\u306a\u3069\u3068\u5f15\u304d\u63db\u3048\u306b\u3001\u3044\u304f\u3064\u304b\u306e\u7a0e\u5236\u4e0a\u306e\u6709\u5229\u306a\u6271\u3044\u3092\u53d7\u3051\u3089\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u306e\u5177\u4f53\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n<div id=\"id-5c929845-23a8-4af2-8a65-feec4ac42f47\">\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u9805\u76ee<\/strong><\/td><td><strong>\u5177\u4f53\u7684\u306a\u5185\u5bb9<\/strong><\/td><\/tr><tr><td>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/td><td>\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u6700\u592765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<\/td><\/tr><tr><td>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e<\/td><td>\u5bb6\u65cf\u306b\u652f\u6255\u3046\u7d66\u4e0e\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b<\/td><\/tr><tr><td>\u640d\u5931\u306e\u7e70\u8d8a\u3057\u3068\u7e70\u623b\u3057<\/td><td>\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u3001\u640d\u5931\u3092\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u7e70\u308a\u8d8a\u3057\u3066\u5404\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n<p>\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u696d\u958b\u59cb\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.2070\u2003\u9752\u8272\u7533\u544a\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-6\">\u5c4b\u53f7\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u5c4b\u53f7\u3092\u6301\u3064\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u5c4b\u53f7\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u3092\u884c\u3046\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u4e8b\u696d\u540d\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u81ea\u7531\u306b\u6c7a\u3081\u3089\u308c\u307e\u3059\u304c\u300c\u25cb\u25cb\u682a\u5f0f\u4f1a\u793e\u300d\u306a\u3069\u6cd5\u4eba\u3068\u8aa4\u89e3\u3055\u308c\u308b\u540d\u79f0\u306f\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5c4b\u53f7\u3092\u6301\u3061\u305f\u3044\u5834\u5408\u306f\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u5c4b\u53f7\u3082\u8a18\u8f09\u3059\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u6b21\u56de\u306e\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5c4b\u53f7\u3092\u6301\u3064\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c4b\u53f7\u3092\u8a18\u8f09\u3057\u305f\u540d\u523a\u3084Web\u30b5\u30a4\u30c8\u3092\u6301\u3064\u3053\u3068\u3067\u3001\u4e8b\u696d\u306e\u4fe1\u983c\u5ea6\u304c\u4e0a\u304c\u308b<\/li>\n\n\n\n<li>\u9867\u5ba2\u306b\u540d\u524d\u3092\u8a18\u61b6\u3057\u3066\u3082\u3089\u3044\u3084\u3059\u304f\u306a\u308a\u3001\u30ea\u30d4\u30fc\u30c8\u306a\u3069\u304c\u671f\u5f85\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u5c4b\u53f7\u306e\u540d\u7fa9\u3067\u9280\u884c\u53e3\u5ea7\u3092\u958b\u8a2d\u3067\u304d\u3001\u500b\u4eba\u8cc7\u7523\u3068\u306e\u533a\u5225\u3092\u4ed8\u3051\u3084\u3059\u304f\u306a\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u4e3b\u306b\u53d6\u5f15\u5148\u306e\u5fc3\u60c5\u9762\u3067\u3001\u3088\u3044\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-7\">\u6cd5\u4eba\u7528\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f5c\u308c\u308b<\/h3>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u500b\u4eba\u3067\u3082\u6cd5\u4eba\u7528\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u6240\u6301\u3067\u304d\u307e\u3059\u3002<\/span><\/strong>\u591a\u304f\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u306f\u500b\u4eba\u7528\u3068\u6cd5\u4eba\u7528\u304c\u3042\u308a\u3001\u6cd5\u4eba\u7528\u306f\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306a\u3089\u306a\u3044\u9650\u308a\u500b\u4eba\u306b\u306f\u767a\u884c\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u7528\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f5c\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u500b\u4eba\u306e\u8cc7\u7523\u3068\u4e8b\u696d\u7528\u306e\u8cc7\u7523\u3092\u5206\u96e2\u3059\u308b\u3053\u3068\u3067\u3001\u304a\u91d1\u306e\u7ba1\u7406\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n\n\n\n<li>\u6cd5\u4eba\u7528\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f1a\u8a08\u30bd\u30d5\u30c8\u3068\u9023\u643a\u3059\u308b\u3053\u3068\u3067\u3001\u8a18\u5e33\u306a\u3069\u3092\u52b9\u7387\u5316\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u67d4\u8edf\u306a\u652f\u6255\u3044\u65b9\u6cd5\u3092\u4e8b\u696d\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n\n\n\n<li>\u7a4d\u6975\u7684\u306b\u6cd5\u4eba\u7528\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4fe1\u7528\u5c65\u6b74\u3092\u7a4d\u307f\u91cd\u306d\u3089\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u4e3b\u306b\u91d1\u92ad\u9762\u306e\u7ba1\u7406\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u70b9\u3067\u3001\u6069\u6075\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-8\">\u4e8b\u696d\u3092\u59cb\u3081\u3066\u3059\u3050\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u52a0\u5165\u3067\u304d\u308b<\/h3>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3068\u306f\u3001\u4e2d\u5c0f\u6a5f\u69cb\u304c\u904b\u55b6\u3059\u308b\u9000\u8077\u91d1\u5236\u5ea6\u306e\u3053\u3068\u3067\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong>6\u30f6\u6708\u4ee5\u4e0a\u7a4d\u307f\u7acb\u3066\u308b\u3053\u3068\u3067\u3001\u5ec3\u696d\u3057\u305f\u969b\u306b\u5171\u6e08\u91d1\u3092\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u304b\u3089\u4e8b\u696d\u3092\u59cb\u3081\u308b\u3068\u3044\u3046\u3068\u304d\u306b\u3001\u4e8b\u696d\u3092\u7d42\u3048\u308b\u3068\u304d\u306e\u3053\u3068\u3092\u8003\u3048\u308b\u306e\u306f\u6c17\u304c\u65e9\u3059\u304e\u308b\u3001\u3068\u601d\u3046\u65b9\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u81ea\u5206\u306e\u4e2d\u306e\u71b1\u610f\u304c\u524a\u304c\u308c\u308b\u3068\u611f\u3058\u308b\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u306f\u3001\u4e8b\u696d\u3092\u59cb\u3081\u308b\u6bb5\u968e\u304b\u3089\u304b\u3051\u3066\u304a\u304f\u3079\u304d\u4fdd\u967a\u3068\u3057\u3066\u306e\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6708\u3005\u306e\u639b\u91d1\u3092\u81ea\u5206\u3067\u6c7a\u3081\u3089\u308c\u308b<\/li>\n\n\n\n<li>\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u3001\u639b\u91d1\u304c\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u304b\u3089\u63a7\u9664\u3055\u308c\u308b<\/li>\n\n\n\n<li>\u5ec3\u696d\u306e\u969b\u306b\u5171\u6e08\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b<\/li>\n\n\n\n<li>\u639b\u91d1\u306e\u7bc4\u56f2\u5185\u3067\u3001\u4f4e\u91d1\u5229\u306e\u4e8b\u696d\u8cc7\u91d1\u8cb8\u4ed8\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u4e07\u304c\u4e00\u306e\u5099\u3048\u3092\u65e9\u3081\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30de\u30a4\u30f3\u30c9\u3068\u3057\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.smrj.go.jp\/kyosai\/skyosai\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3068\u306f | \u5171\u6e08\u5236\u5ea6 | \u72ec\u7acb\u884c\u653f\u6cd5\u4eba \u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-9\">\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u7533\u8acb\u304c\u3067\u304d\u308b<\/h3>\n\n\n\n<p>\u4e16\u306e\u4e2d\u306b\u306f\u3001\u65b0\u305f\u306b\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u8005\u306e\u305f\u3081\u306b\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u5236\u5ea6\u304c\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u4e8b\u696d\u3092\u59cb\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u8cc7\u91d1\u8abf\u9054\u306f\u5927\u5207\u3067\u3001\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u5236\u5ea6\u306f\u3042\u308a\u304c\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u3057\u304b\u3057\u958b\u696d\u3059\u308b\u3068\u304d\u306b\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u7533\u8acb\u3092\u3057\u305f\u3044\u5834\u5408\u3001\u958b\u696d\u5c4a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/span><\/strong>\u3064\u307e\u308a\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305b\u3063\u304b\u304f\u306e\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306a\u3069\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305b\u3069\u308a\u306f\u57fa\u672c\u7684\u306b\u305d\u308c\u307b\u3069\u591a\u304f\u306e\u8cc7\u91d1\u3092\u5fc5\u8981\u3068\u3057\u306a\u3044\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3067\u3059\u304c\u3001\u3044\u3056\u3068\u3044\u3046\u3068\u304d\u306e\u305f\u3081\u306b\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u5927\u5207\u3067\u3059\u3002\u6d3b\u7528\u3067\u304d\u308b\u3082\u306e\u3092\u30d5\u30eb\u6d3b\u7528\u3059\u308b\u3046\u3048\u3067\u3082\u3001\u958b\u696d\u5c4a\u306b\u306f\u91cd\u8981\u306a\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-10\">\u305b\u3069\u308a\u3092\u59cb\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u958b\u696d\u5c4a\u3092\u51fa\u30593\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<p>\u958b\u696d\u5c4a\u306f\u57fa\u672c\u7684\u306b\u300c\u51fa\u3059\u3079\u304d\u3082\u306e\u300d\u3068\u3044\u3048\u307e\u3059\u304c\u3001\u5fc5\u305a\u3057\u3082\u51fa\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u3092\u5f97\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u958b\u696d\u5c4a\u3092\u51fa\u3059\u3053\u3068\u3067\u767a\u751f\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u307e\u305f\u5b58\u5728\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e33\u7c3f\u4ed8\u3051\u306e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b<\/li>\n\n\n\n<li>\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/li>\n\n\n\n<li>\u5931\u696d\u4fdd\u967a\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u30e1\u30ea\u30c3\u30c8\u306b\u6bd4\u3079\u308c\u3070\u5c0f\u3055\u306a\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u628a\u63e1\u3057\u3066\u304a\u304f\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-11\">\u5e33\u7c3f\u4ed8\u3051\u306e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b<\/h3>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u958b\u696d\u5c4a\u304c\u53d7\u7406\u3055\u308c\u305f\u6642\u70b9\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306a\u308a\u3001\u65e5\u9803\u306e\u53d6\u5f15\u3092\u5e33\u7c3f\u306b\u8a18\u8f09\u3057\u3001\u304b\u3064\u305d\u306e\u5e33\u7c3f\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/strong>\u9752\u8272\u7533\u544a\u3067\u3042\u308b\u304b\u767d\u8272\u7533\u544a\u3067\u3042\u308b\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5e33\u7c3f\u306f\u304d\u3061\u3093\u3068\u4ed8\u3051\u3066\u4fdd\u7ba1\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5e33\u7c3f\u4ed8\u3051\u306e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3001\u958b\u696d\u5c4a\u3092\u51fa\u3059\u3053\u3068\u306b\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u8868\u73fe\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3068\u306f\u3044\u3048\u3001\u305b\u3069\u308a\u3092\u59cb\u3081\u3066\u307e\u3068\u307e\u3063\u305f\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306b\u306f\u3001\u958b\u696d\u5c4a\u3092\u51fa\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u78ba\u5b9a\u7533\u544a\u306f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u81ea\u5206\u306e\u6240\u5f97\u3084\u7d4c\u8cbb\u3092\u3057\u3063\u304b\u308a\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u3069\u306e\u307f\u3061\u666e\u6bb5\u304b\u3089\u5e33\u7c3f\u4ed8\u3051\u3092\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u306f\u3044\u3063\u3066\u3082\u3001\u5b9f\u969b\u306b\u306f\u3001\u958b\u696d\u5c4a\u3092\u51fa\u3057\u305f\u305b\u3044\u3067\u4f5c\u696d\u304c\u5897\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-12\">\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/h3>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u958b\u696d\u5c4a\u3092\u51fa\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u3044\u308f\u3086\u308b\u300c\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u300d\u72b6\u614b\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong>\u6276\u990a\u306b\u306f\u5177\u4f53\u7684\u306b\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\u3068\u7a0e\u5236\u4e0a\u306e\u6276\u990a\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\u3068\u306f\u3001\u305f\u3068\u3048\u3070\u5065\u5eb7\u4fdd\u967a\u306e\u3053\u3068\u3067\u3059\u3002\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u304c\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6276\u990a\u306e\u5bfe\u8c61\u3068\u306f\u307f\u306a\u3055\u306a\u3044\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305f\u3068\u3048\u53ce\u5165\u304c\u5c11\u306a\u304f\u3066\u3082\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u5236\u4e0a\u306e\u6276\u990a\u3068\u306f\u3001\u914d\u5076\u8005\u306a\u3069\u304c\u6276\u990a\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u59bb\u304c\u305b\u3069\u308a\u3092\u59cb\u3081\u305f\u5834\u5408\u3001\u305b\u3069\u308a\u306b\u3088\u308b\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u3068\u592b\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u6276\u990a\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.1195\u2003\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-13\">\u5931\u696d\u4fdd\u967a\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b<\/h3>\n\n\n\n<p>\u5931\u696d\u4fdd\u967a\u3068\u306f\u3001\u96c7\u7528\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u304c\u8077\u3092\u96e2\u308c\u3066\u6c42\u8077\u6d3b\u52d5\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6b21\u306e\u4ed5\u4e8b\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u652f\u7d66\u3055\u308c\u308b\u624b\u5f53\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong><span class=\"keiko_yellow\">\u958b\u696d\u5c4a\u3092\u51fa\u3059\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306a\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u5931\u696d\u4fdd\u967a\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/strong>\u3057\u305f\u304c\u3063\u3066\u524d\u306e\u4ed5\u4e8b\u3092\u8f9e\u3081\u305f\u3042\u3068\u3059\u3050\u306b\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u53d7\u3051\u53d6\u308c\u308b\u306f\u305a\u3060\u3063\u305f\u5931\u696d\u7d66\u4ed8\u3092\u53d7\u3051\u53d6\u308c\u306a\u304f\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5931\u696d\u4fdd\u967a\u3092\u53d7\u3051\u308b\u3068\u3001\u4e0d\u6b63\u53d7\u7d66\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000139508.html\" target=\"_blank\" rel=\"noreferrer noopener\">Q\uff06A\uff5e\u52b4\u50cd\u8005\u306e\u7686\u69d8\u3078\uff08\u57fa\u672c\u624b\u5f53\u3001\u518d\u5c31\u8077\u624b\u5f53\uff09\uff5e\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-14\">\u958b\u696d\u5c4a\u306e\u66f8\u304d\u65b9\u3068\u51fa\u3057\u65b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"1210\" src=\"https:\/\/pricetar.com\/textbook\/wp-content\/uploads\/2025\/01\/notification-of-opening-how-to-write.png\" alt=\"\u958b\u696d\u5c4a\u306e\u66f8\u304d\u65b9\u3068\u51fa\u3057\u65b9\" class=\"wp-image-256\" srcset=\"https:\/\/pricetar.com\/textbook\/wp-content\/uploads\/2025\/01\/notification-of-opening-how-to-write.png 800w, https:\/\/pricetar.com\/textbook\/wp-content\/uploads\/2025\/01\/notification-of-opening-how-to-write-198x300.png 198w, https:\/\/pricetar.com\/textbook\/wp-content\/uploads\/2025\/01\/notification-of-opening-how-to-write-677x1024.png 677w, https:\/\/pricetar.com\/textbook\/wp-content\/uploads\/2025\/01\/notification-of-opening-how-to-write-768x1162.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\"><\/figure>\n\n\n\n<p>\u958b\u696d\u5c4a\u306f\u4e00\u5b9a\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u3057\u305f\u304c\u3063\u3066\u8a18\u8f09\u3057\u3001\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u7533\u8acb\u66f8\u306f\u7a0e\u52d9\u7f72\u3067\u5165\u624b\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/05.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/a><\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u3068\u304f\u306b\u91cd\u8981\u306a\u4ee5\u4e0b\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u3056\u3063\u304f\u308a\u3068\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8077\u696d\u6b04<\/li>\n\n\n\n<li>\u5c4b\u53f7<\/li>\n\n\n\n<li>\u63d0\u51fa\u5148<\/li>\n<\/ul>\n\n\n\n<p>\u3055\u307b\u3069\u96e3\u3057\u3044\u5185\u5bb9\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u3059\u3050\u306b\u7406\u89e3\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u3056\u3063\u3068\u8aad\u3093\u3067\u5927\u7b4b\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" 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