{"id":26628,"date":"2017-04-03T18:10:05","date_gmt":"2017-04-03T09:10:05","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=26628"},"modified":"2026-02-05T13:36:21","modified_gmt":"2026-02-05T04:36:21","slug":"corporate-review-of-operations-manual","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/26628\/","title":{"rendered":"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306e\u63d0\u51fa\u306f\u7fa9\u52d9\uff01\u8a18\u8f09\u5185\u5bb9\u3068\u66f8\u304d\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u6cd5\u4eba\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306e\u969b\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u306f\u5225\u306b\u3044\u304f\u3064\u304b\u306e\u6dfb\u4ed8\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u5185\u8a33\u660e\u7d30\u66f8\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u4e2d\u306b\u3001\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3068\u3044\u3046\u66f8\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306e\u6982\u8981\u3068\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3068\u306f\uff1f<\/h2>\n<p>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306f\u3001\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4ee5\u524d\u306b\u306f\u63d0\u51fa\u7fa9\u52d9\u304c\u306a\u304b\u3063\u305f\u66f8\u985e\u3067\u3059\u3002\u3057\u304b\u3057\u3053\u306e\u6539\u6b63\u306b\u4f34\u3063\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u65bd\u884c\u898f\u524735\u6761\u306e5\u53f7\u306b\u300c\u4e8b\u696d\u7b49\u306e\u6982\u6cc1\u306b\u95a2\u3059\u308b\u66f8\u985e\u300d\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u305f\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>\u73fe\u5728\u306f\u8ca1\u52d9\u8af8\u8868\u3084\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306a\u3069\u3068\u4e00\u7dd2\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u66f8\u985e\u3068\u3057\u3066\u3001\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/180401_01.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8<\/a>\u300d\u306e\u8a18\u5165\u7528\u7d19\u3092\u898b\u306a\u304c\u3089\u3001\u3053\u308c\u3089\u306e\u8a18\u8f09\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/10\/0021004-100-01.png\" alt=\"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\" \/><br \/>\n<img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/10\/0021004-100-02.png\" alt=\"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\uff08\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/pdf\/0021004-100.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8<\/a>\u300d<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306f\u8868\u9762\uff08\u4e0a\u753b\u50cf\u53c2\u7167\uff09\u3068\u88cf\u9762\uff08\u4e0b\u753b\u50cf\u53c2\u7167\uff09\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5404\u9805\u76ee\u3092\u62e1\u5927\u3057\u3066\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3068\u8a18\u8f09\u6642\u306e\u6ce8\u610f\u4e8b\u9805\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/10\/image1-1.png\" alt=\"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\" \/><\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\"><strong>\u9805\u76ee\u540d<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u6ce8\u610f\u4e8b\u9805<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">1 \u4e8b\u696d\u5185\u5bb9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u3057\u3066\u3044\u308b\u4e8b\u696d\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3002\u8a73\u7d30\u306f\u88cf\u9762\u300c\u4e8b\u696d\u5f62\u614b\u300d\u306b\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">2 \u652f\u5e97\u30fb\u5b50\u4f1a\u793e\u306e\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uff081\uff09\u652f\u5e97<br \/>\n<\/span><span style=\"font-weight: 400;\">\uff08\u56fd\u5185\uff09\u56fd\u5185\u306e\u652f\u5e97\u3001\u55b6\u696d\u6240\u7b49\u306e\u7dcf\u6570\u3092\u8a18\u8f09\u3059\u308b\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\uff08\u6d77\u5916\uff09\u6d77\u5916\u306b\u6240\u5728\u3059\u308b\u652f\u5e97\u7b49\u306e\u7dcf\u6570\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff082\uff09\u5b50\u4f1a\u793e<br \/>\n<\/span><span style=\"font-weight: 400;\">\uff08\u56fd\u5185\uff09\u56fd\u5185\u5b50\u4f1a\u793e\u306e\u6570\u3092\u8a18\u8f09\u3059\u308b\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\uff08\u6d77\u5916\uff09\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u6570\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u51fa\u8cc7\u5272\u5408\u304c50\uff05\u3092\u8d85\u3048\u308b\u6d77\u5916\u5b50\u4f1a\u793e\u6570\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">3 \u6d77\u5916\u53d6\u5f15\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uff081\uff09\u53d6\u5f15\u7a2e\u985e<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6d77\u5916\u53d6\u5f15\u306e\u6709\u7121\u3092\u8868\u793a\u3057\u3001\u53d6\u5f15\u306e\u533a\u5206\u3054\u3068\u306b\u76f8\u624b\u56fd\u3001\u5546\u54c1\u7b49\u3092\u767e\u4e07\u5186\u5358\u4f4d\u306b\u3066\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff082\uff09\u8f38\u51fa\u5165\u4ee5\u5916\u306e\u6d77\u5916\u53d6\u5f15<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8f38\u51fa\u5165\u4ee5\u5916\u306e\u53d6\u5f15\u306e\u6709\u7121\u3092\u8868\u793a\u3057\u3001\u624b\u6570\u6599\u7b49\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/10\/image2-2.png\" alt=\"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\" \/><\/p>\n<table style=\"width: 100%; height: 1184px;\">\n<thead>\n<tr style=\"height: 56px;\">\n<th style=\"height: 56px;\"><strong>\u9805\u76ee\u540d<\/strong><\/th>\n<th style=\"height: 56px;\"><strong>\u6ce8\u610f\u4e8b\u9805<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px; text-align: left;\"><span style=\"font-weight: 400;\">4 \u671f\u672b\u5f93\u696d\u54e1\u7b49\u306e\u72b6\u6cc1<\/span><\/td>\n<td style=\"height: 104px; text-align: left;\"><span style=\"font-weight: 400;\">\u5e38\u52e4\u5f79\u54e1\u4ee5\u5916\u306e\u7a7a\u6b04\u306b\u306f\u300c\u5de5\u54e1\u300d\u300c\u4e8b\u52d9\u54e1\u300d\u306a\u3069\u306e\u8077\u7a2e\u3092\u8a18\u8f09\u3059\u308b\u3002\u8a08\u306e\u3046\u3061\u4ee3\u8868\u8005\u5bb6\u65cf\u6570\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u5c45\u30fb\u5225\u5c45\u3092\u554f\u308f\u306a\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 320px;\">\n<td style=\"height: 320px; text-align: left;\"><span style=\"font-weight: 400;\">5 PC\u5229\u7528\u72b6\u6cc1<\/span><\/td>\n<td style=\"height: 320px; text-align: left;\"><span style=\"font-weight: 400;\">\uff081\uff09PC\u306e\u5229\u7528<br \/>\n<\/span><span style=\"font-weight: 400;\">PC\u3068\u306f\u30d1\u30bd\u30b3\u30f3\u3001\u30bf\u30d6\u30ec\u30c3\u30c8\u7aef\u672b\u3001\u30ef\u30fc\u30af\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u3092\u6307\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff082\uff09PC\u306eOS<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5229\u7528\u3057\u3066\u3044\u308bPC\u306eOS\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff083\uff09\uff5e\uff084\uff09<br \/>\n<\/span><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u3001PC\u306e\u5229\u7528\u5f62\u614b\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u3001\u30e1\u30fc\u30eb\u30bd\u30d5\u30c8\u3001<\/span><span style=\"font-weight: 400;\">\u96fb\u5e33\u6cd5\u9069\u7528\u60c5\u5831\u306a\u3069\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 176px;\">\n<td style=\"height: 176px; text-align: left;\"><span style=\"font-weight: 400;\">6 \u8ca9\u58f2\u5f62\u614b<\/span><\/td>\n<td style=\"height: 176px; text-align: left;\"><span style=\"font-weight: 400;\">\uff081\uff09\u96fb\u5b50\u5546\u53d6\u5f15<br \/>\n<\/span><span style=\"font-weight: 400;\">\u96fb\u5b50\u5546\u53d6\u5f15\u306e\u6709\u7121\u3068\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff082\uff09\u8ca9\u58f2\u30c1\u30e3\u30cd\u30eb<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8ca9\u58f2\u306b\u5229\u7528\u3057\u3066\u3044\u308bHP\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">7 \u682a\u4e3b\u53c8\u306f\u682a\u5f0f\u6240\u6709\u7570\u52d5\u306e\u6709\u7121<\/span><\/td>\n<td style=\"height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u306e\u7570\u52d5\u53c8\u306f\u682a\u4e3b\u9593\u306e\u6301\u3061\u682a\u6570\u306e\u7570\u52d5\u306e\u6709\u7121\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 344px;\">\n<td style=\"height: 344px; text-align: left;\"><span style=\"font-weight: 400;\">8 \u7d4c\u7406\u306e\u72b6\u6cc1<\/span><\/td>\n<td style=\"height: 344px; text-align: left;\"><span style=\"font-weight: 400;\">\uff081\uff09\u7ba1\u7406\u8005<br \/>\n<\/span><span style=\"font-weight: 400;\">\u73fe\u91d1\u51fa\u7d0d\u30fb\u5c0f\u5207\u624b\u632f\u51fa\u305d\u308c\u305e\u308c\u306e\u62c5\u5f53\u8005\u540d\u306a\u3069\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff082\uff09<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/62\/\" data-internallinksmanager029f6b8e52c=\"482\" title=\"\u8a66\u7b97\u8868\">\u8a66\u7b97\u8868<\/a>\u306e\u4f5c\u6210\u72b6\u6cc1<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff083\uff09<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u5bfe\u8c61\u6240\u5f97<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff08<\/span><span style=\"font-weight: 400;\">4\uff09<\/span><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\"><span style=\"font-weight: 400;\">\u6d88\u8cbb\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">\u306e\u5f53\u671f\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306f\u5358\u4f4d\uff08\u5343\u5186\uff09\u306b\u6ce8\u610f\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff085\uff09\u793e\u5185\u76e3\u67fb<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7d4c\u7406\u306b\u3064\u3044\u3066\u306e\u793e\u5185\u76e3\u67fb\u306e\u6709\u7121\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px; text-align: left;\"><span style=\"font-weight: 400;\">9 \u5f79\u54e1\u53c8\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u984d\u306e\u7570\u52d5\u306e\u6709\u7121<\/span><\/td>\n<td style=\"height: 104px; text-align: left;\"><span style=\"font-weight: 400;\">\u5f79\u54e1\u306e\u7570\u52d5\u3084\u5f79\u54e1\u5831\u916c\u984d\u306e\u7570\u52d5\u306e\u6709\u7121\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/10\/image4-1.png\" alt=\"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\" \/><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u9805\u76ee\u540d<\/strong><\/th>\n<th><strong>\u6ce8\u610f\u4e8b\u9805<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">10 \u4e3b\u8981\u79d1\u76ee<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uff081\uff09\uff5e\uff0814\uff09\u307e\u3067<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/pdf\/0021004-100.pdf\"><span style=\"font-weight: 400;\">\u8a18\u8f09\u8981\u9818<\/span><\/a><span style=\"font-weight: 400;\">\u306b\u6ce8\u610f\u3057\u3064\u3064\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">11 \u4ee3\u8868\u8005\u306b\u5bfe\u3059\u308b\u5831\u916c\u7b49\u306e\u91d1\u984d<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5343\u5186\u5358\u4f4d\u3067\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/10\/image3-2.png\" alt=\"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\" \/><\/p>\n<table>\n<thead>\n<tr>\n<th><span style=\"font-weight: 400;\">\u9805\u76ee\u540d<\/span><\/th>\n<th><span style=\"font-weight: 400;\">\u6ce8\u610f\u4e8b\u9805<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">12 \u4e8b\u696d\u5f62\u614b<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uff081\uff09\u517c\u696d\u306e\u72b6\u6cc1\u30002\u7a2e\u985e\u4ee5\u4e0a\u306e\u4e8b\u696d\u3092\u55b6\u3080\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff082\uff09\u4e8b\u696d\u5185\u5bb9\u306e\u7279\u7570\u6027<br \/>\n<\/span><span style=\"font-weight: 400;\">\u540c\u696d\u7a2e\u306e\u6cd5\u4eba\u3068\u6bd4\u8f03\u3057\u305f\u969b\u306e\u3001\u4e8b\u696d\u5185\u5bb9\u306e\u76f8\u9055\u70b9\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff083\uff09\u58f2\u4e0a\u533a\u5206\u3000\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u73fe\u91d1\u58f2\u4e0a\u3001\u304b\u3051\u58f2\u4e0a\u306e\u5272\u5408\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">13 \u4e3b\u306a\u8a2d\u5099\u7b49\u306e\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u7528\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u6a5f\u68b0\u88c5\u7f6e\u3084\u5009\u5eab\u3001\u5ba2\u5ba4\u306a\u3069\u306e\u8a2d\u5099\u306b\u3064\u3044\u3066\u540d\u79f0\u30fb\u7528\u9014\u30fb\u578b\u30fb\u5927\u304d\u3055\u30fb\u53f0\u6570\u30fb\u9762\u7a4d\u30fb\u90e8\u5c4b\u6570\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3002\u305f\u3060\u3057\u7533\u544a\u66f8\u306e\u5185\u8a33\u660e\u7d30\u66f8\u7b49\u306b\u8a18\u8f09\u304c\u3042\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u7701\u7565\u53ef\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/10\/image5.png\" alt=\"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\" \/><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u9805\u76ee\u540d<\/strong><\/th>\n<th><strong>\u6ce8\u610f\u4e8b\u9805<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">14 \u6c7a\u6e08\u65e5\u7b49\u306e\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7279\u306b\u306a\u3057\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">15 \u5e33\u7c3f\u985e\u306e\u5099\u4ed8\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f5c\u6210\u3057\u3066\u3044\u308b\u5e33\u7c3f\u985e\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">16 \u7a0e\u7406\u58eb\u306e\u95a2\u4e0e\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8907\u6570\u306e\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4e3b\u306a1\u540d\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">17 \u52a0\u5165\u7d44\u5408\u7b49\u306e\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u52a0\u5165\u7d44\u5408\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2024\/10\/image6.png\" alt=\"\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\" \/><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u9805\u76ee\u540d<\/strong><\/th>\n<th><strong>\u6ce8\u610f\u4e8b\u9805<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">18 \u6708\u5225\u306e\u58f2\u4e0a\u9ad8\u7b49\u306e\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8907\u6570\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e3b\u306a2\u3064\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3002\u300c<\/span><span style=\"font-weight: 400;\">\u6e90\u6cc9\u5fb4\u53ce<\/span><span style=\"font-weight: 400;\">\u7a0e\u984d\u300d\u6b04\u306e\u53f3\u5074\u306e\u7a7a\u6b04\u306b\u306f\u3001\u63b2\u8a18\u4ee5\u5916\u306e\u4e3b\u8981\u306e\u79d1\u76ee\u306e\u72b6\u6cc1\u3092\u8a18\u8f09\u3059\u308b\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u5358\u4f4d\u306b\u6ce8\u610f\u3059\u308b\u3002\u307e\u305f\u5f93\u696d\u54e1\u6570\u306f\u3001\u305d\u306e\u6708\u306b\u4ff8\u7d66\u3084\u7d66\u4e0e\u3001\u8cde\u4e0e\u3092\u652f\u6255\u3063\u305f\u5f93\u696d\u54e1\u306e\u6570\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">19 \u5f53\u671f\u306e\u55b6\u696d\u6210\u7e3e\u306e\u6982\u8981<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u72b6\u6cc1\u3084\u7d4c\u55b6\u65b9\u91dd\u306e\u5909\u5316\u306b\u4f34\u3063\u3066\u7279\u306b\u5f71\u97ff\u306e\u3042\u3063\u305f\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3002\u305f\u3060\u3057\u540c\u69d8\u306e\u5185\u5bb9\u3092\u5225\u306e\u66f8\u985e\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u7701\u7565\u53ef\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">20 <a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u95a2\u4fc2\u66f8\u985e\u306e\u96fb\u5b50\u5316\u306e\u72b6\u6cc1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u300c16 \u7a0e\u7406\u58eb\u306e\u95a2\u4e0e\u72b6\u6cc1\u300d\u306e\u7a0e\u7406\u58eb\u306e\u95a2\u4e0e\u306b\u300c\u6e90\u6cc9\u5fb4\u53ce\u95a2\u4fc2\u4e8b\u52d9\u300d\u306e\u8868\u793a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\uff081\uff09\u304b\u3089\uff086\uff09\u306e\u5404\u8a72\u5f53\u9805\u76ee\u306b\u8868\u793a\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u300c\u51fa\u8cc7\u95a2\u4fc2\u56f3\u300d\u3068\u306f\uff1f<\/h2>\n<p>\u51fa\u8cc7\u95a2\u4fc2\u56f3\u3068\u306f\u3001\u6cd5\u4eba\u9593\u306e\u8cc7\u672c\u95a2\u4fc2\u3092\u6574\u7406\u3057\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u6a21\u5f0f\u56f3\u306b\u8868\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u7a0e\u5236\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u51fa\u8cc7\u95a2\u4fc2\u3092\u793a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u51fa\u8cc7\u95a2\u4fc2\u56f3\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6cd5\u4eba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u51fa\u8cc7\u95a2\u4fc2\u56f3\u300d\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u6cd5\u4eba\u306f\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u3082\u3064\u4ed6\u306e\u6cd5\u4eba\u304c\u3042\u308b\u5834\u5408\u3067\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3068\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u6761\u4ef6\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u4e00\u306e\u8005\u304c\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3059\u308b\u95a2\u4fc2\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u95a2\u4fc2\uff08\u5f53\u4e8b\u8005\u9593\u306e\u5b8c\u5168\u652f\u914d\u306e\u95a2\u4fc2\uff09<\/li>\n<li>\u4e00\u306e\u8005\u3068\u306e\u9593\u306b\u5f53\u4e8b\u8005\u9593\u306e\u5b8c\u5168\u652f\u914d\u306e\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u76f8\u4e92\u306e\u95a2\u4fc2<\/li>\n<\/ol>\n<h3>\u51fa\u8cc7\u95a2\u4fc2\u56f3\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u51fa\u8cc7\u95a2\u4fc2\u56f3\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u6b21\u306e4\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<ol>\n<li>\u8a18\u8f09\u5185\u5bb9\u306f\u6c7a\u7b97\u671f\u672b\u6642\u70b9\u306e\u72b6\u6cc1\u3092\u57fa\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u51fa\u8cc7\u95a2\u4fc2\u56f3\u306f\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u6700\u4e0a\u4f4d\u8005\uff08\u6cd5\u4eba\u307e\u305f\u306f\u500b\u4eba\uff09\u3092\u9802\u70b9\u3068\u3057\u3066\u3001\u7cfb\u7d71\u7684\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u3059\u3079\u3066\u306e\u6cd5\u4eba\u306e\u6c7a\u7b97\u671f\u304c\u540c\u4e00\u306e\u5834\u5408\u3001\u5404\u6cd5\u4eba\u306f\u540c\u4e00\u306e\u51fa\u8cc7\u95a2\u4fc2\u56f3\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5404\u6cd5\u4eba\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u3001\u6cd5\u4eba\u540d\u3001\u7d0d\u7a0e\u5730\u3001\u4ee3\u8868\u8005\u6c0f\u540d\u3001\u4e8b\u696d\u7a2e\u76ee\u3001<a 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rel=\"noopener\">\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\uff08\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/pdf\/0021004-100.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8<\/a>\u300d<\/p>\n<p>\u3053\u306e\u4f8b\u306e\u3088\u3046\u306b\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u6cd5\u4eba\u6570\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u7cfb\u7d71\u56f3\u306e\u4e2d\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u3001\u6cd5\u4eba\u540d\u3001\u7d0d\u7a0e\u5730\u3001\u4ee3\u8868\u8005\u6c0f\u540d\u3001\u4e8b\u696d\u7a2e\u76ee\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3001\u6c7a\u7b97\u671f\u3092\u8a18\u8f09\u3059\u308b\u306e\u306f\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\uff082\uff09\u306e\u3088\u3046\u306b\u7cfb\u7d71\u56f3\u3068\u306f\u5225\u306b\u300c\u30b0\u30eb\u30fc\u30d7\u4e00\u89a7\u300d\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3053\u306e\u56f3\u306e\u300c\u4e00\u9023\u756a\u53f7\u300d\u3068\uff081\uff09\u306e\u300c\u4e00\u9023\u756a\u53f7\u300d\u306f\u5bfe\u5fdc\u3055\u305b\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/h2>\n<p><span 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title=\"e-Tax\">e-Tax<\/a>\u306b\u304a\u3044\u3066\u6dfb\u4ed8\u8cc7\u6599\u3068\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u7533\u544a\u30bd\u30d5\u30c8\u306e\u591a\u304f\u306b\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306e\u4f5c\u6210\u6a5f\u80fd\u304c\u642d\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306f\u3001\u3082\u3061\u308d\u3093\u66f8\u9762\u306b\u3088\u308b\u63d0\u51fa\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u63d0\u51fa\u306e\u969b\u306f\u4ed6\u306e\u7533\u8acb\u66f8\u7b49\u3068\u4e00\u7dd2\u306b\u30db\u30c1\u30ad\u30b9\u6b62\u3081\u306a\u3069\u3092\u305b\u305a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u631f\u3093\u3060\u72b6\u614b\u3067\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u51fa\u8cc7\u95a2\u4fc2\u56f3\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u306fe-Tax\u306b\u304a\u3044\u3066\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/tetsuzuki\/shinkoku\/shinkoku02.htm\" target=\"_blank\" rel=\"noopener\">e-Tax\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.e-tax.nta.go.jp\/tetsuzuki\/shinkoku\/hojinchihou_R6zeikai_list.pdf\" target=\"_blank\" rel=\"noopener\">e-Tax\u3067\u5229\u7528\u53ef\u80fd\u306a\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u7b49\u624b\u7d9a<\/a>\u300d\u3001<a href=\"https:\/\/www.e-tax.nta.go.jp\/tetsuzuki\/tetsuzuki6.htm\" target=\"_blank\" rel=\"noopener\">e-Tax\u5229\u7528\u53ef\u80fd\u624b\u7d9a\u4e00\u89a7\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.e-tax.nta.go.jp\/tetsuzuki\/imagedata\/shinkoku02.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u3067\u63d0\u51fa\u53ef\u80fd\u306a\u6dfb\u4ed8\u66f8\u985e<\/a>\u300d<\/p>\n<h2>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3042\u308b\uff1f<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u82e5\u3057\u304f\u306f\u793e\u54e1\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u53c8\u306f\u640d\u76ca\u91d1\u306e\u51e6\u5206\u8868\u2026\uff08\u4e2d\u7565\uff09\u2026<\/p>\n<p>\u4e94\u3000\u5f53\u8a72<a href=\"https:\/\/biz.moneyforward.com\/words\/1952\/\" data-internallinksmanager029f6b8e52c=\"398\" title=\"\u5185\u56fd\u6cd5\u4eba\">\u5185\u56fd\u6cd5\u4eba<\/a>\u306e\u4e8b\u696d\u7b49\u306e\u6982\u6cc1\u306b\u95a2\u3059\u308b\u66f8\u985e\uff08\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u3068\u306e\u95a2\u4fc2\u3092\u7cfb\u7d71\u7684\u306b\u793a\u3057\u305f\u56f3\u3092\u542b\u3080\u3002\uff09<\/p><\/blockquote>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340M50000040012\/20260101_505M60000040013#Mp-Pa_2-Ch_1-Se_3-Ss_2\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c35\u6761\uff5ce-Gov 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