{"id":77990,"date":"2024-12-05T17:15:56","date_gmt":"2024-12-05T08:15:56","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=77990"},"modified":"2024-12-05T17:15:56","modified_gmt":"2024-12-05T08:15:56","slug":"%e9%9b%bb%e5%ad%90%e5%8f%96%e5%bc%95%e3%81%ae%e4%bf%9d%e5%ad%98%e8%a6%81%e4%bb%b6%e3%81%af%ef%bc%9f-%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/77990\/","title":{"rendered":"\u96fb\u5b50\u53d6\u5f15\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\uff1f \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u89e3\u8aac"},"content":{"rendered":"<p>2024\u5e741\u67081\u65e5\u3088\u308a\u672c\u683c\u7684\u306b\u30b9\u30bf\u30fc\u30c8\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44331\/\" data-internallinksmanager029f6b8e52c=\"72\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/a>\u306b\u306f\u30013\u3064\u306e\u4fdd\u5b58\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304b\u3067\u3082\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306f\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005\u304c\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u300c\u3069\u306e\u3088\u3046\u306a\u8981\u4ef6\u304c\u3042\u308b\u306e\uff1f\u300d\u3068\u4e0d\u5b89\u3092\u62b1\u3044\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/mirasapo-plus.go.jp\/hint\/17457\/\" target=\"_blank\" rel=\"noopener\">\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\uff5c\u7d4c\u6e08\u7523\u696d\u7701<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3068\u306f\u3001\u96fb\u5b50\u7684\u306b\u3084\u308a\u53d6\u308a\u3092\u884c\u3063\u305f\u53d6\u5f15\u60c5\u5831\u306f\u3001\u96fb\u78c1\u7684\u306a\u8a18\u9332\u3067\u3082\u3063\u3066\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u96fb\u5b50\u7684\u306b\u3084\u308a\u53d6\u308a\u3092\u884c\u3063\u305f\u53d6\u5f15\u60c5\u5831\u3068\u3044\u3046\u306e\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306e\u30b5\u30a4\u30c8\u306a\u3069\u3092\u4ecb\u3057\u3001\u6ce8\u6587\u66f8\u3084\u5951\u7d04\u66f8\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/quotes\/\" data-internallinksmanager029f6b8e52c=\"561\" title=\"\u898b\u7a4d\u66f8\">\u898b\u7a4d\u66f8<\/a>\u306a\u3069\u3092\u6388\u53d7\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u5728\u5e81\uff08\u554f1\uff09<\/a><\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u5bfe\u8c61\u8005\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u5bfe\u8c61\u8005\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3084\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u4e8b\u696d\u8005\u3067\u3059\u3002<\/b><\/span>\u3064\u307e\u308a\u3001\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u4f01\u696d\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u304c\u5bfe\u8c61\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u60c5\u5831\uff08\u66f8\u985e\uff09\u304c\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u3082\u305d\u3082\u53d6\u5f15\u60c5\u5831\u3068\u306f\u3001\u53d6\u5f15\u306e\u969b\u306b\u53d7\u9818\u3057\u305f\u308a\u4ea4\u4ed8\u3057\u305f\u308a\u3059\u308b\u4ee5\u4e0b\u306e\u66f8\u985e\u3084\u3001\u3053\u308c\u3089\u306b\u4ed8\u968f\u3059\u308b\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u53d6\u5f15\u60c5\u5831\u306e\u4e00\u4f8b\u3011<\/p>\n<ul>\n<li style=\"text-align: left;\">\u6ce8\u6587\u66f8<\/li>\n<li style=\"text-align: left;\">\u5951\u7d04\u66f8<\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/cover_letters\/\" data-internallinksmanager029f6b8e52c=\"564\" title=\"\u9001\u4ed8\u72b6\">\u9001\u4ed8\u72b6<\/a><\/li>\n<li style=\"text-align: left;\">\u9818\u53ce\u66f8<\/li>\n<li style=\"text-align: left;\">\u898b\u7a4d\u66f8\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u3057\u3066\u96fb\u5b50\u53d6\u5f15\u3068\u306f\u3001\u7aef\u7684\u306b\u3044\u3048\u3070\u3001\u7d19\u3092\u4ecb\u5728\u3057\u306a\u3044\u53d6\u5f15\u306e\u3053\u3068\u3067\u3059\u3002\u6cd5\u5f8b\u4e0a\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%; height: 120px;\">\n<tbody>\n<tr style=\"height: 120px;\">\n<td style=\"height: 120px;\">\n<p style=\"text-align: left;\">\u53d6\u5f15\u60c5\u5831\uff08\u53d6\u5f15\u306b\u95a2\u3057\u3066\u53d7\u9818\u3057\u3001\u53c8\u306f\u4ea4\u4ed8\u3059\u308b\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u3001\u898b\u7a4d\u66f8\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u66f8\u985e\u306b\u901a\u5e38\u8a18\u8f09\u3055\u308c\u308b\u4e8b\u9805\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u306e\u6388\u53d7\u3092\u96fb\u78c1\u7684\u65b9\u5f0f\u306b\u3088\u308a\u884c\u3046\u53d6\u5f15\u3092\u3044\u3046\u3002<\/p>\n<p style=\"text-align: left;\">\u51fa\u5178\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/410AC0000000025#Mp-At_2\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u7b2c2\u67615\u53f7<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3064\u307e\u308a\u3001\u5148\u307b\u3069\u3082\u5c11\u3057\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306e\u30b5\u30a4\u30c8\u306a\u3069\u3092\u4ecb\u3057\u3066\u3084\u308a\u53d6\u308a\u3057\u305f\u6ce8\u6587\u66f8\u3084\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u3084\u898b\u7a4d\u66f8\u306a\u3069\u304c\u3001\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u60c5\u5831\u3082\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u60c5\u5831\u306e\u4e00\u4f8b\u3011<\/p>\n<ul style=\"text-align: left;\">\n<li>\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u3084\u9818\u53ce\u66f8\u306ePDF\u30d5\u30a1\u30a4\u30eb<\/li>\n<li>\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u8868\u793a\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306e\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8<\/li>\n<li>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5229\u7528\u660e\u7d30\u30c7\u30fc\u30bf<\/li>\n<li>\u4ea4\u901a\u7cfbIC\u30ab\u30fc\u30c9\u306e\u652f\u6255\u3044\u30c7\u30fc\u30bf<\/li>\n<li>\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u30a2\u30d7\u30ea\u306b\u3088\u308b\u6c7a\u6e08\u30c7\u30fc\u30bf\u3000\u306a\u3069<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f4\u30fb\u554f7\uff09<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u884c\u3046\u969b\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd<\/li>\n<li>\u53ef\u8996\u6027\u306e\u78ba\u4fdd<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306f\u3001\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3057\u305f\u53d6\u5f15\u60c5\u5831\u304c\u6539\u3056\u3093\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3067\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u63aa\u7f6e\u3092\u3068\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3011<\/p>\n<ul style=\"text-align: left;\">\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u5f8c\u306e\u6388\u53d7<\/li>\n<li>\u6388\u53d7\u5f8c\u9045\u6ede\u306a\u304f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059<\/li>\n<li>\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u305d\u306e\u8a18\u9332\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u53c8\u306f\u8a02\u6b63\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528<\/li>\n<li>\u8a02\u6b63\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306e\u5099\u4ed8\u3051<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f15\uff09<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u53ef\u8996\u6027\u306e\u78ba\u4fdd<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306f\u3001\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3057\u305f\u53d6\u5f15\u60c5\u5831\u3092\u3044\u3064\u3067\u3082\u95b2\u89a7\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3067\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3011<\/p>\n<ul style=\"text-align: left;\">\n<li>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u306e\u5099\u4ed8\u3051\uff08\u81ea\u793e\u958b\u767a\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u9650\u308b\uff09<\/li>\n<li>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u7b49<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f15\uff09<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3046\u3061\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u3089\u306b3\u3064\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3011<\/p>\n<ul style=\"text-align: left;\">\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u3084\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u306a\u3069\u3067\u691c\u7d22\u3067\u304d\u308b<\/li>\n<li>\u65e5\u4ed8\u3082\u3057\u304f\u306f\u91d1\u984d\u306e\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<li>2\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/410M50000040043#Mp-At_2\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u65bd\u884c\u898f\u5247\u7b2c2\u67616\u2464<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u306f\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u6e80\u305f\u305b\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u884c\u3046\u969b\u306f\u3001\u771f\u5b9f\u6027\u3084\u53ef\u8996\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5c02\u7528\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u5b9f\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u4fdd\u5b58\u3057\u3066\u3044\u308c\u3070\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u306b\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u30fb\u53d6\u5f15\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u3092\u542b\u3080\u7d71\u4e00\u7684\u306a\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u3064\u3051\u308b<\/li>\n<li>\u305d\u308c\u3092\u4efb\u610f\u306e\u30d5\u30a9\u30eb\u30c0\u306b\u683c\u7d0d\u3059\u308b<\/li>\n<li>\u300c\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u53ca\u3073\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u300d\u3092\u4f5c\u6210\u306e\u3046\u3048\u5099\u4ed8\u3051\u308b<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f16\u30fb\u554f29\uff09<\/a><\/p>\n<p>\u306a\u304a\u300c\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u53ca\u3073\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u300d\u306f\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021006-031.htm#:~:text=%E6%9B%B8%E9%A1%9E%EF%BC%88Word\/16KB%EF%BC%89-,%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E3%82%82%E3%81%AE,-%EF%BC%88%E7%B4%A2%E5%BC%95%E7%B0%BF%E3%81%AE\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\u8cc7\u6599\uff08\u5404\u7a2e\u898f\u7a0b\u7b49\u306e\u30b5\u30f3\u30d7\u30eb\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3078\u306e\u5bfe\u5fdc\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3044\u3056\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u5bfe\u5fdc\u3059\u308b\u969b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u9806\u3067\u9032\u3081\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/b><\/span>\u3053\u3053\u304b\u3089\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3078\u306e\u5bfe\u5fdc\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u81ea\u793e\u306b\u304a\u3051\u308b\u96fb\u5b50\u53d6\u5f15\u3092\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u306f\u3058\u3081\u306b\u81ea\u793e\u306e\u53d6\u5f15\u306e\u3046\u3061\u3001\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u304c\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u6d17\u3044\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u304f\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306e\u30b5\u30a4\u30c8\u306a\u3069\u3092\u4ecb\u3057\u3066\u3084\u308a\u53d6\u308a\u3057\u305f\u6ce8\u6587\u66f8\u3084\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u3084\u898b\u7a4d\u66f8\u306a\u3069\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ea4\u901a\u7cfbIC\u30ab\u30fc\u30c9\u306e\u652f\u6255\u3044\u30c7\u30fc\u30bf\u3084\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u30a2\u30d7\u30ea\u306b\u3088\u308b\u6c7a\u6e08\u30c7\u30fc\u30bf\u3082\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3068\u304f\u306b\u5f93\u696d\u54e1\u304c\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u30a2\u30d7\u30ea\u3092\u5229\u7528\u3057\u3001\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u7acb\u3066\u66ff\u3048\u305f\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u4e0a\u306e\u5229\u7528\u5c65\u6b74\u306b\u3082\u3068\u3065\u3044\u3066\u884c\u3046\u7acb\u66ff\u7cbe\u7b97\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3072\u3068\u304f\u3061\u306b\u96fb\u5b50\u53d6\u5f15\u3068\u3044\u3063\u3066\u3082\u3001\u305d\u306e\u4e2d\u8eab\u306f\u591a\u7a2e\u591a\u69d8\u3067\u3059\u3002\u629c\u3051\u3084\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u306b\u3001\u6ce8\u610f\u6df1\u304f\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f4\u30fb\u554f7\uff09<\/a><\/p>\n<h3>\u8981\u4ef6\u3092\u78ba\u4fdd\u3067\u304d\u308b\u4fdd\u5b58\u65b9\u6cd5\u3067\u4fdd\u5b58\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u793e\u306b\u304a\u3051\u308b\u96fb\u5b50\u53d6\u5f15\u3092\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3067\u304d\u305f\u3089\u3001\u8981\u4ef6\u3092\u78ba\u4fdd\u3067\u304d\u308b\u65b9\u6cd5\u3067\u4fdd\u5b58\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h4>\u771f\u5b9f\u6027\u3092\u78ba\u4fdd\u3057\u4fdd\u5b58\u3059\u308b\u65b9\u6cd5<\/h4>\n<p>\u771f\u5b9f\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3011<\/p>\n<ul style=\"text-align: left;\">\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u5f8c\u306e\u6388\u53d7<\/li>\n<li>\u6388\u53d7\u5f8c\u9045\u6ede\u306a\u304f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059<\/li>\n<li>\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u305d\u306e\u8a18\u9332\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u53c8\u306f\u8a02\u6b63\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528<\/li>\n<li>\u8a02\u6b63\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306e\u5099\u4ed8\u3051<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f15\uff09<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3046\u3061\u3001\u3082\u3063\u3068\u3082\u53d6\u308a\u7d44\u307f\u3084\u3059\u3044\u8981\u4ef6\u306f\u300c\u8a02\u6b63\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306e\u5099\u4ed8\u3051\u300d\u3067\u3057\u3087\u3046\u3002\u898f\u7a0b\u3092\u4f5c\u6210\u3059\u308b\u3060\u3051\u3067\u3088\u3044\u305f\u3081\u3001\u5c02\u7528\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u30b3\u30b9\u30c8\u3092\u30ab\u30c3\u30c8\u3057\u305f\u3044\u65b9\u3084\u3001\u305d\u3082\u305d\u3082\u3042\u307e\u308a\u30b3\u30b9\u30c8\u3092\u304b\u3051\u305f\u304f\u306a\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f29\uff09<\/a><\/p>\n<p>\u306a\u304a\u3001\u898f\u7a0b\u306e\u3072\u306a\u5f62\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002\u6cd5\u4eba\u5411\u3051\u3068\u500b\u4eba\u4e8b\u696d\u8005\u5411\u3051\u304c\u3042\u308b\u306e\u3067\u3001\u81ea\u5206\u306b\u3068\u3063\u3066\u9069\u3057\u305f\u307b\u3046\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021006-031.htm#:~:text=%E6%9B%B8%E9%A1%9E%EF%BC%88Word\/16KB%EF%BC%89-,%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E3%82%82%E3%81%AE,-%EF%BC%88%E7%B4%A2%E5%BC%95%E7%B0%BF%E3%81%AE\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\u8cc7\u6599\uff08\u5404\u7a2e\u898f\u7a0b\u7b49\u306e\u30b5\u30f3\u30d7\u30eb\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u53ef\u8996\u6027\u3092\u78ba\u4fdd\u3057\u4fdd\u5b58\u3059\u308b\u65b9\u6cd5<\/h4>\n<p>\u53ef\u8996\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3011<\/p>\n<ul style=\"text-align: left;\">\n<li>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u306e\u5099\u4ed8\u3051\uff08\u81ea\u793e\u958b\u767a\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u9650\u308b\uff09<\/li>\n<li>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u7b49<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f15\uff09<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u3068\u306f\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30d7\u30ea\u30f3\u30bf\u30fc\u306e\u3053\u3068\u3067\u3059\u3002\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u88c5\u7f6e\u306b\u52a0\u3048\u3066\u3001\u305d\u306e\u64cd\u4f5c\u8aac\u660e\u66f8\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u3067\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3011<\/p>\n<ul style=\"text-align: left;\">\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u3084\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u306a\u3069\u3067\u691c\u7d22\u3067\u304d\u308b<\/li>\n<li>\u65e5\u4ed8\u3082\u3057\u304f\u306f\u91d1\u984d\u306e\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<li>2\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/410M50000040043#Mp-At_2\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u65bd\u884c\u898f\u5247\u7b2c2\u67616\u2464<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u6e80\u305f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ol>\n<li>\u5c02\u7528\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b<\/li>\n<li>\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\uff08\u30a8\u30af\u30bb\u30eb\u306a\u3069\uff09\u306b\u53d6\u5f15\u5e74\u6708\u65e5\u30fb\u53d6\u5f15\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u3092\u5165\u529b\u3057\u3001\u4e00\u89a7\u8868\u3092\u4f5c\u6210\u3059\u308b<\/li>\n<li>\u4fdd\u5b58\u3059\u3079\u304d\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u306b\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u30fb\u53d6\u5f15\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u3092\u542b\u3080\u7d71\u4e00\u7684\u306a\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u3064\u3051\u308b<\/li>\n<\/ol>\n<p>\u53d6\u308a\u7d44\u307f\u3084\u3059\u3044\u306e\u306f\u30012\u304a\u3088\u30733\u306e\u65b9\u6cd5\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3061\u3089\u3082\u5c02\u7528\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u30b3\u30b9\u30c8\u3092\u30ab\u30c3\u30c8\u3057\u305f\u3044\u65b9\u3084\u3001\u305d\u3082\u305d\u3082\u3042\u307e\u308a\u30b3\u30b9\u30c8\u3092\u304b\u3051\u305f\u304f\u306a\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f15\u30fb\u554f44\uff09<\/a><\/p>\n<h2>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u4ee5\u5916\u306e\u4fdd\u5b58\u5236\u5ea6<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u307b\u304b\u306b\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u4fdd\u5b58\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u7c21\u5358\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306f\u3001\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u96fb\u78c1\u7684\u306a\u8a18\u9332\u3067\u3082\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u306f\u4efb\u610f\u306e\u5236\u5ea6\u3067\u3042\u308a\u3001\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u51fa\u529b\u3057\u3001\u7d19\u3067\u4fdd\u5b58\u3057\u3066\u3082\u69cb\u308f\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r601.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f1\uff09<\/a><\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u3001\u53d6\u5f15\u5148\u304b\u3089\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u3084\u81ea\u3089\u304c\u4f5c\u6210\u3057\u305f\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3001\u5e33\u7c3f\u3084\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3092\u9664\u304f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u66f8\u9762\u306e\u4ee3\u308f\u308a\u306b\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3061\u3089\u3082\u4efb\u610f\u306e\u5236\u5ea6\u3067\u3042\u308a\u3001\u305f\u3068\u3048\u3070\u7d19\u3067\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u306f\u3001\u7d19\u306e\u307e\u307e\u4fdd\u5b58\u3057\u3066\u3082\u69cb\u308f\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0a\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3067\u4fdd\u5b58\u3059\u308b\u969b\u306b\u3082\u3001\u771f\u5b9f\u6027\u3084\u53ef\u8996\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r602.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f1\uff09<\/a><\/p>\n<h2>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306eQ\uff06A<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u3053\u307e\u3067\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3084\u8981\u4ef6\u3001\u305d\u3057\u3066\u5bfe\u5fdc\u6cd5\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u6700\u5f8c\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u95a2\u3057\u3066\u3001\u3057\u3070\u3057\u3070\u7591\u554f\u306b\u601d\u308f\u308c\u3066\u3044\u308b\u4ee5\u4e0b\u306e\u8cea\u554f\u306b\u56de\u7b54\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u5bfe\u8c61\uff0f\u5bfe\u8c61\u5916\u66f8\u985e\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306f\u3001\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u7aef\u7684\u306b\u3044\u3048\u3070\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u4e0a\u3067\u3084\u308a\u53d6\u308a\u3057\u305f\u53d6\u5f15\u306b\u95a2\u4fc2\u3059\u308b\u66f8\u985e\u306f\u3001\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/410AC0000000025#Mp-At_7\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u7b2c7\u6761<\/a><\/p>\n<p>\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u96fb\u5b50\u7684\u306a\u65b9\u6cd5\u3067\u3084\u308a\u53d6\u308a\u3057\u3066\u3044\u306a\u3044\u66f8\u985e\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u5bfe\u8c61\u5916\u66f8\u985e\u306e\u4e00\u4f8b\u3011<\/p>\n<ol>\n<li style=\"text-align: left;\">\u81ea\u5df1\u304c\u4e00\u8cab\u3057\u3001\u306f\u3058\u3081\u304b\u3089\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3067\u4f5c\u6210\u3057\u305f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e<\/li>\n<li style=\"text-align: left;\">\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3055\u308c\u305f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>1\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u4fdd\u5b58\u3059\u308c\u3070\u3088\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u51fa\u529b\u3057\u305f\u7d19<\/li>\n<li>\u96fb\u78c1\u7684\u306a\u8a18\u9332\u307e\u305f\u306fCOM\u4fdd\u5b58<\/li>\n<\/ul>\n<p>2\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u3067\u3059\u3002\u3053\u308c\u3082\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u4fdd\u5b58\u3059\u308c\u3070\u3088\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d19<\/li>\n<li>\u30b9\u30ad\u30e3\u30f3\u6587\u66f8<\/li>\n<\/ul>\n<p>\u307e\u305f\u3001\u305d\u3082\u305d\u3082\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3055\u308c\u305f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306f\u3001\u3044\u305a\u308c\u306e\u4fdd\u5b58\u5236\u5ea6\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u7d19\u3067\u4fdd\u5b58\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u9055\u53cd\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c4\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc\u304c\u96e3\u3057\u3044\u4e8b\u696d\u8005\u306b\u306f\u3001\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u60c5\u5831\u3092\u51fa\u529b\u3057\u3001\u66f8\u9762\u306b\u3088\u308b\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u5ba5\u6055\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u63aa\u7f6e\u306f\u30012023\u5e7412\u670831\u65e5\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u30012024\u5e741\u67081\u65e5\u4ee5\u964d\u3082\u5bfe\u5fdc\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u4e8b\u696d\u8005\u304c\u4e00\u5b9a\u6570\u3044\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u306b\u3082\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u9055\u53cd\u306b\u5f53\u305f\u3089\u306a\u3044\u3068\u3044\u3046\u7336\u4e88\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\">\u3010\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u9055\u53cd\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u3011<\/p>\n<ul style=\"text-align: left;\">\n<li>\u7a0e\u52d9\u7f72\u9577\u304c\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u305f\u5834\u5408<\/li>\n<li>\u7a0e\u52d9\u8077\u54e1\u304b\u3089\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3001\u51fa\u529b\u66f8\u9762\u306e\u63d0\u793a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r603.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff5c\u56fd\u7a0e\u5e81\uff08\u554f61\uff09<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u7336\u4e88\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u51fa\u529b\u66f8\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u3082\u3068\u3068\u306a\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sonota\/030628\/pdf\/01.pdf\" target=\"_blank\" 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