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#ffff99;\"><b>\u8abf\u67fb\u304c\u7d42\u308f\u308b\u3068\u3001\u8abf\u67fb\u5b98\u306f\u8cc7\u6599\u3084\u30d2\u30a2\u30ea\u30f3\u30b0\u306e\u5185\u5bb9\u3092\u6574\u7406\u3057\u3001\u7a0e\u52d9\u7f72\u5185\u3067\u5fc5\u8981\u306a\u78ba\u8a8d\u3084\u5185\u90e8\u624b\u7d9a\u304d\u3092\u7d4c\u3066\u304b\u3089\u6b63\u5f0f\u306a\u7d50\u679c\u3092\u901a\u77e5\u3057\u307e\u3059\u3002<\/b><\/span>\u901a\u77e5\u307e\u3067\u306f\u4e00\u822c\u7684\u306a\u76ee\u5b89\u3068\u3057\u30661\u9031\u9593\u304b\u30893\u304b\u6708\u307b\u3069\u3067\u3001\u6cd5\u4eba\u306f\u78ba\u8a8d\u3059\u308b\u66f8\u985e\u3084\u53d6\u5f15\u304c\u591a\u3044\u5206\u3001\u6642\u9593\u304c\u304b\u304b\u308a\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306f3\u304b\u6708\u7a0b\u5ea6\u3092\u4e00\u3064\u306e\u533a\u5207\u308a\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3082\u306e\u306e\u3001\u4e0d\u5099\u3084\u8907\u96d1\u306a\u53d6\u5f15\u304c\u3042\u308b\u3068\u3055\u3089\u306b\u5ef6\u3073\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u7d50\u679c\u304c\u9045\u3044\u3068\u611f\u3058\u3066\u3082\u3001\u7cbe\u67fb\u306b\u6642\u9593\u3092\u8981\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<h2>\u7a0e\u52d9\u8abf\u67fb\u3067\u901a\u77e5\u3055\u308c\u308b\u7d50\u679c\u306e\u7a2e\u985e\u306f\uff1f<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u306f\u3001\u7533\u544a\u662f\u8a8d\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1189\/\" data-internallinksmanager029f6b8e52c=\"358\" title=\"\u4fee\u6b63\u7533\u544a\">\u4fee\u6b63\u7533\u544a<\/a>\u30fb\u66f4\u6b63\u51e6\u5206\u306e\u3044\u305a\u308c\u304b\u3067\u901a\u77e5\u3055\u308c\u307e\u3059\u3002\u3069\u306e\u7d50\u679c\u306b\u306a\u308b\u304b\u3067\u3001\u305d\u306e\u5f8c\u306b\u5fc5\u8981\u306a\u5bfe\u5fdc\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d50\u679c<\/th>\n<th>\u72b6\u6cc1<\/th>\n<th>\u5bfe\u5fdc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7533\u544a\u662f\u8a8d<\/td>\n<td style=\"text-align: left;\">\u7533\u544a\u306b\u8aa4\u308a\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b<\/td>\n<td style=\"text-align: left;\">\u8ffd\u52a0\u306e\u7d0d\u7a0e\u3082\u4fee\u6b63\u3082\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4fee\u6b63\u7533\u544a<\/td>\n<td style=\"text-align: left;\">\u81ea\u5206\u3067\u8aa4\u308a\u3092\u76f4\u3057\u3066\u7533\u544a\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8db3\u5206\u306e\u7a0e\u91d1\u3092\u7d0d\u3081\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u66f4\u6b63\u51e6\u5206<\/td>\n<td style=\"text-align: left;\">\u7a0e\u52d9\u7f72\u304c\u8ab2\u7a0e\u984d\u3092\u6c7a\u3081\u308b<\/td>\n<td style=\"text-align: left;\">\u4e0d\u670d\u7533\u7acb\u3066\u3082\u9078\u3079\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u7533\u544a\u304c\u8a8d\u3081\u3089\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u7533\u544a\u662f\u8a8d\u3068\u3057\u3066\u8abf\u67fb\u304c\u7d42\u308f\u308a\u307e\u3059\u3002<\/b><\/span>\u8ffd\u52a0\u306e\u7d0d\u7a0e\u3082\u7533\u544a\u306e\u3084\u308a\u76f4\u3057\u3082\u5fc5\u8981\u306a\u304f\u3001\u901a\u77e5\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u5bfe\u5fdc\u306f\u5b8c\u4e86\u3057\u307e\u3059\u3002\u65e5\u3054\u308d\u304b\u3089\u6b63\u78ba\u306b\u8a18\u5e33\u3057\u3001\u9069\u5207\u306b\u7533\u544a\u3057\u3066\u3044\u308c\u3070\u3001\u7533\u544a\u662f\u8a8d\u3067\u7d42\u308f\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u7533\u544a\u662f\u8a8d\u306e\u5834\u5408\u3001\u300c\u66f4\u6b63\u6c7a\u5b9a\u7b49\u3092\u3059\u3079\u304d\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u65e8\u306e\u901a\u77e5\u66f8\u300d\u304c\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4fee\u6b63\u7533\u544a\u3092\u304a\u3053\u306a\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a18\u5e33\u6f0f\u308c\u3084\u8a08\u7b97\u306e\u8aa4\u308a\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u81ea\u5206\u3067\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u4e0d\u8db3\u5206\u3092\u7d0d\u3081\u307e\u3059\u3002<\/b><\/span>\u6307\u6458\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u901f\u3084\u304b\u306b\u5bfe\u5fdc\u3059\u308b\u3068\u3001\u4f59\u8a08\u306a\u8ca0\u62c5\u3092\u6291\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u8aa4\u308a\u3092\u9577\u304f\u653e\u7f6e\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u5ef6\u6ede\u7a0e\u3084\u52a0\u7b97\u7a0e\u304c\u52a0\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u60aa\u8cea\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u306e\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/85854\" rel=\"noopener\" target=\"_blank\">\u7a0e\u52d9\u8abf\u67fb\u3067\u4fee\u6b63\u7533\u544a\u3092\u304a\u3053\u306a\u3046\u6d41\u308c<\/a>\u3082\u3042\u308f\u305b\u3066\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u66f4\u6b63\u51e6\u5206\u3092\u53d7\u3051\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8aa4\u308a\u304c\u3042\u308b\u306e\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u306a\u3044\u5834\u5408\u306a\u3069\u306f\u3001\u7a0e\u52d9\u7f72\u304c\u8ab2\u7a0e\u984d\u3092\u6c7a\u3081\u308b\u66f4\u6b63\u51e6\u5206\u304c\u304a\u3053\u306a\u308f\u308c\u307e\u3059\u3002<\/b><\/span>\u672c\u6765\u306e\u7a0e\u984d\u306b\u52a0\u3048\u3066\u5ef6\u6ede\u7a0e\u3084\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3001\u58f2\u4e0a\u96a0\u3057\u306a\u3069\u60aa\u8cea\u3068\u5224\u65ad\u3055\u308c\u308b\u884c\u70ba\u306f\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044\u72b6\u614b\u3067\u3059\u3002\u7d50\u679c\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u3068\u304d\u306f\u3001\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3084\u5be9\u67fb\u8acb\u6c42\u3068\u3044\u3063\u305f\u4e0d\u670d\u7533\u7acb\u3066\u306e\u624b\u7d9a\u304d\u3092\u9078\u3079\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u3055\u308c\u3046\u308b\u7a0e\u306e\u5185\u5bb9\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/85866\" rel=\"noopener\" target=\"_blank\">\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u89e3\u8aac<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/h24\/nozeikankyo\/ippan.htm\" rel=\"noopener\" target=\"_blank\">\u7a0e\u52d9\u8abf\u67fb\u624b\u7d9a\u306b\u95a2\u3059\u308bFAQ\uff08\u4e00\u822c\u7d0d\u7a0e\u8005\u5411\u3051\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u304c\u9045\u304f\u306a\u308b\u306e\u306f\u3069\u3093\u306a\u3068\u304d\uff1f<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u304c\u9045\u304f\u306a\u308b\u306e\u306f\u3001\u66f8\u985e\u3084\u56de\u7b54\u306e\u4e0d\u5099\u3001\u53d6\u5f15\u306e\u8907\u96d1\u3055\u3001\u4e0d\u6b63\u306e\u7591\u3044\u306a\u3069\u3067\u78ba\u8a8d\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3068\u304d\u3067\u3059\u3002\u539f\u56e0\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u9577\u5f15\u304d\u3084\u3059\u3044\u72b6\u6cc1\u3092\u907f\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u2460 \u66f8\u985e\u306e\u4e0d\u5099\u304c\u591a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e33\u7c3f\u306e\u8a18\u8f09\u6f0f\u308c\u3084\u9818\u53ce\u66f8\u30fb\u5951\u7d04\u66f8\u306e\u4e0d\u8db3\u304c\u3042\u308b\u3068\u3001\u78ba\u8a8d\u304c\u6ede\u3063\u3066\u8abf\u67fb\u304c\u9577\u5f15\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u8cc7\u6599\u304c\u63c3\u3063\u3066\u3044\u306a\u3044\u3068\u8ffd\u52a0\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u3001\u3084\u308a\u53d6\u308a\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u7279\u306b\u6cd5\u4eba\u306f\u8cc7\u6599\u306e\u7a2e\u985e\u3084\u91cf\u304c\u591a\u304f\u3001\u6574\u7406\u304c\u4e0d\u5341\u5206\u3060\u3068\u7cbe\u67fb\u304c\u96e3\u822a\u3057\u304c\u3061\u3067\u3059\u3002\u518d\u63d0\u51fa\u3084\u7a0e\u7406\u58eb\u3078\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u306b\u306a\u308a\u3001\u901a\u77e5\u304c\u5148\u5ef6\u3070\u3057\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u2461 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#ffff99;\"><b>\u53d6\u5f15\u6570\u304c\u591a\u3044\u5927\u898f\u6a21\u306a\u6cd5\u4eba\u3084\u3001\u95a2\u9023\u4f1a\u793e\u304c\u95a2\u308f\u308b\u4e8b\u696d\u306f\u3001\u78ba\u8a8d\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u3084\u3059\u3044\u72b6\u614b\u3067\u3059\u3002<\/b><\/span>\u7121\u7533\u544a\u306e\u5e74\u5ea6\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u3084\u3001\u53d6\u5f15\u5148\u3078\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u7a81\u304d\u5408\u308f\u305b\u306b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u6d77\u5916\u53d6\u5f15\u3084\u7279\u6b8a\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u3042\u308b\u3068\u3001\u8ffd\u52a0\u306e\u5c02\u9580\u7684\u306a\u78ba\u8a8d\u304c\u5165\u308a\u3001\u3055\u3089\u306b\u5ef6\u3073\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u2463 \u4e0d\u6b63\u306e\u7591\u3044\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8131\u7a0e\u3084\u67b6\u7a7a\u7d4c\u8cbb\u3001\u58f2\u4e0a\u96a0\u3057\u306a\u3069\u306e\u7591\u3044\u304c\u3042\u308b\u3068\u3001\u8abf\u67fb\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u3063\u3066\u9577\u5f15\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5e33\u7c3f\u78ba\u8a8d\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u5148\u3078\u306e\u805e\u304d\u53d6\u308a\u3084\u8a3c\u62e0\u66f8\u985e\u306e\u8ffd\u52a0\u53ce\u96c6\u306a\u3069\u3001\u591a\u89d2\u7684\u306a\u78ba\u8a8d\u304c\u304a\u3053\u306a\u308f\u308c\u307e\u3059\u3002\u60aa\u8cea\u306a\u30b1\u30fc\u30b9\u3067\u306f\u7d50\u679c\u304c\u51fa\u308b\u307e\u3067\u6570\u304b\u6708\u3092\u8d85\u3048\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u666e\u6bb5\u304b\u3089\u900f\u660e\u6027\u306e\u9ad8\u3044\u7d4c\u7406\u3092\u5fc3\u304c\u3051\u308b\u3068\u3001\u3053\u3046\u3057\u305f\u9577\u671f\u5316\u3092\u907f\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/sonota\/120912\/index.htm\" rel=\"noopener\" target=\"_blank\">\u8abf\u67fb\u624b\u7d9a\u306e\u5b9f\u65bd\u306b\u5f53\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u7b49\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u304c\u65e9\u304f\u51fa\u308b\u306e\u306f\u3069\u3093\u306a\u30b1\u30fc\u30b9\uff1f<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u304c\u65e9\u304f\u51fa\u308b\u306e\u306f\u3001\u66f8\u985e\u304c\u6574\u7406\u3055\u308c\u3001\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u6e96\u5099\u3057\u3060\u3044\u3067\u3001\u8abf\u67fb\u304c\u3059\u3050\u7d42\u308f\u308b\u65b9\u5411\u306b\u8fd1\u3065\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u66f8\u985e\u304c\u6574\u7406\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e33\u7c3f\u3084\u9818\u53ce\u66f8\u304c\u30df\u30b9\u306a\u304f\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3068\u3001\u78ba\u8a8d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u3001\u7d50\u679c\u3082\u65e9\u304f\u51fa\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u6bb5\u968e\u304b\u3089\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6708\u5225\u306b\u6574\u3048\u3066\u304a\u304f\u3068\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p>\u904e\u53bb\u306e\u7533\u544a\u5185\u5bb9\u3092\u898b\u76f4\u3057\u3001\u3042\u3044\u307e\u3044\u306a\u70b9\u3092\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3068\u3001\u5f53\u65e5\u306e\u3084\u308a\u53d6\u308a\u304c\u77ed\u304f\u6e08\u307f\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3066\u3044\u308b\u3068\u8cc7\u6599\u306e\u6e96\u5099\u3084\u8abf\u67fb\u5b98\u3078\u306e\u8aac\u660e\u304c\u5186\u6ed1\u306b\u306a\u308a\u3001 \u8abf\u67fb\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4e8b\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u6e08\u307e\u305b\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8abf\u67fb\u304c\u77ed\u3044\u6642\u9593\u3067\u7d42\u308f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u524d\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u304b\u306f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u305f\u3081\u3001\u4e0d\u5b89\u304c\u3042\u308c\u3070\u4f9d\u983c\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/h24\/nozeikankyo\/ippan.htm\" rel=\"noopener\" target=\"_blank\">\u7a0e\u52d9\u8abf\u67fb\u624b\u7d9a\u306b\u95a2\u3059\u308bFAQ\uff08\u4e00\u822c\u7d0d\u7a0e\u8005\u5411\u3051\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u3092\u5f85\u3064\u9593\u306b\u3067\u304d\u308b\u5bfe\u7b56\u306f\uff1f<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u3092\u5f85\u3064\u9593\u3084\u8abf\u67fb\u306e\u524d\u5f8c\u3067\u3067\u304d\u308b\u5bfe\u7b56\u306f\u3001\u66f8\u985e\u306e\u6574\u7406\u3001\u8cc7\u6599\u306e\u4e8b\u524d\u70b9\u691c\u3001\u8aa0\u5b9f\u306a\u56de\u7b54\u3067\u3059\u3002\u9577\u5f15\u304d\u3084\u3059\u3055\u3092\u6291\u3048\u3001\u843d\u3061\u7740\u3044\u3066\u7d50\u679c\u3092\u5f85\u3061\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u666e\u6bb5\u304b\u3089\u5e33\u7c3f\u30fb\u66f8\u985e\u3092\u6574\u7406\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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target=\"_blank\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6<\/a>\u306b\u6cbf\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u3068\u3001\u691c\u7d22\u3084\u78ba\u8a8d\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u901a\u77e5\u5f8c\u306b\u8cc7\u6599\u3092\u6e96\u5099\u30fb\u70b9\u691c\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u3089\u3001\u6307\u5b9a\u3055\u308c\u305f\u5e33\u7c3f\u3084\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u3092\u65e9\u3081\u306b\u63c3\u3048\u3066\u70b9\u691c\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u58f2\u4e0a\u3068\u5165\u91d1\u3001\u4ed5\u5165\u3068\u652f\u6255\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3001\u5951\u7d04\u66f8\u3068\u8acb\u6c42\u66f8\u304c\u6574\u5408\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3001\u8ffd\u52a0\u306e\u6307\u6458\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4e8b\u524d\u30c1\u30a7\u30c3\u30af\u3092\u4f9d\u983c\u3059\u308b\u3068\u3001\u898b\u843d\u3068\u3057\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8cea\u554f\u306b\u306f\u8aa0\u5b9f\u306b\u7b54\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8abf\u67fb\u5b98\u306e\u8cea\u554f\u306b\u306f\u3001\u6b63\u78ba\u304b\u3064\u8aa0\u5b9f\u306b\u7b54\u3048\u308b\u59ff\u52e2\u304c\u5927\u5207\u3067\u3059\u3002<\/b><\/span>\u3042\u3044\u307e\u3044\u306a\u8fd4\u7b54\u306f\u518d\u78ba\u8a8d\u306b\u3064\u306a\u304c\u308a\u3001\u8abf\u67fb\u304c\u9577\u5f15\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u90e8\u5206\u306f\u7121\u7406\u306b\u7b54\u3048\u305a\u3001\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u5f97\u306a\u304c\u3089\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u51b7\u9759\u306b\u5bfe\u5fdc\u3067\u304d\u308c\u3070\u8abf\u67fb\u304c\u5186\u6ed1\u306b\u9032\u307f\u3001\u9577\u671f\u5316\u3092\u9632\u3050\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/sonota\/120912\/index.htm\" rel=\"noopener\" 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