{"id":93269,"date":"2026-10-28T15:32:24","date_gmt":"2026-10-28T06:32:24","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=93269"},"modified":"2026-10-28T15:32:24","modified_gmt":"2026-10-28T06:32:24","slug":"%e7%94%a8%e5%ba%a6%e5%93%81%e3%81%a8%e3%81%af%ef%bc%9f%e6%84%8f%e5%91%b3%e3%82%84%e6%b6%88%e8%80%97%e5%93%81%e3%83%bb%e5%82%99%e5%93%81%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%80%81%e5%8b%98%e5%ae%9a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/93269\/","title":{"rendered":"\u7528\u5ea6\u54c1\u3068\u306f\uff1f\u610f\u5473\u3084\u6d88\u8017\u54c1\u30fb\u5099\u54c1\u3068\u306e\u9055\u3044\u3001\u52d8\u5b9a\u79d1\u76ee\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u7528\u5ea6\u54c1\u3068\u306f\u4f55\u304b\uff1f\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f<\/div>\n<p><strong>\u7528\u5ea6\u54c1\u3068\u306f\u696d\u52d9\u3067\u4f7f\u3046\u4e8b\u52d9\u7528\u54c1\u30fb\u6d88\u8017\u54c1\u306a\u3069\u306e\u7ba1\u7406\u4e0a\u306e\u7dcf\u79f0\u3067\u3001\u72ec\u7acb\u3057\u305f\u52d8\u5b9a\u79d1\u76ee\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f1a\u8a08\u51e6\u7406\u306f\u7269\u54c1\u306e\u6027\u8cea\u30fb\u91d1\u984d\u3067\u5224\u65ad<\/li>\n<li>\u6587\u623f\u5177\u306a\u3069\u306f\u4e3b\u306b\u6d88\u8017\u54c1\u8cbb\u3067\u51e6\u7406<\/li>\n<li>\u9ad8\u984d\u30fb\u9577\u671f\u4f7f\u7528\u54c1\u306f\u56fa\u5b9a\u8cc7\u7523\u306b\u306a\u308b\u5834\u5408\u3082<\/li>\n<\/ul>\n<p>Q. \u7528\u5ea6\u54c1\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f<br \/>\nA. \u5c11\u984d\u306e\u6d88\u8017\u54c1\u306a\u3089\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u3001\u672a\u4f7f\u7528\u5728\u5eab\u306f\u300c\u8caf\u8535\u54c1\u300d\u3001\u9ad8\u984d\u3067\u9577\u671f\u4f7f\u7528\u3059\u308b\u3082\u306e\u306f\u300c\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u306a\u3069\u3001\u7269\u54c1\u306e\u6027\u8cea\u3068\u91d1\u984d\u3067\u9078\u3073\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u300c\u7528\u5ea6\u54c1\uff08\u3088\u3046\u3069\u3072\u3093\uff09\u300d\u3068\u306f\u3001\u4f01\u696d\u3084\u5b98\u516c\u5e81\u306a\u3069\u304c\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u4e8b\u52d9\u7528\u54c1\u3084\u6d88\u8017\u54c1\u306a\u3069\u3092\u307e\u3068\u3081\u3066\u8868\u3059\u8a00\u8449\u3067\u3059\u3002\u7a0e\u6cd5\u3084\u4f01\u696d\u4f1a\u8a08\u3067\u5168\u56fd\u4e00\u5f8b\u306e\u7bc4\u56f2\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u306f\u306a\u304f\u3001\u7d44\u7e54\u306b\u3088\u3063\u3066\u5bfe\u8c61\u3068\u306a\u308b\u7269\u54c1\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7528\u5ea6\u54c1\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306f\u3001\u300c\u7528\u5ea6\u54c1\u300d\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u7269\u54c1\u306e\u6027\u8cea\u3084\u91d1\u984d\u3001\u4f7f\u7528\u671f\u9593\u306a\u3069\u306b\u5fdc\u3058\u3066\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u300c\u4e8b\u52d9\u7528\u54c1\u8cbb\u300d\u300c\u8caf\u8535\u54c1\u300d\u300c\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u306a\u3069\u306b\u5206\u3051\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7528\u5ea6\u54c1\u3068\u306f\u4f55\u3092\u6307\u3059\u306e\u304b\u3001\u6d88\u8017\u54c1\u3084\u5099\u54c1\u3068\u306e\u9055\u3044\u3001\u7d4c\u8cbb\u306b\u3059\u308b\u3068\u304d\u306e\u52d8\u5b9a\u79d1\u76ee\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7528\u5ea6\u54c1\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7528\u5ea6\u54c1\u3068\u306f\u3001\u4e8b\u696d\u6240\u3084\u5e97\u8217\u306a\u3069\u3067\u65e5\u5e38\u696d\u52d9\u306b\u4f7f\u7528\u3059\u308b\u4e8b\u52d9\u7528\u54c1\u30fb\u6d88\u8017\u54c1\u306a\u3069\u306e\u7dcf\u79f0\u3067\u3059\u3002<\/b><\/span> \u6587\u623f\u5177\u3084\u30b3\u30d4\u30fc\u7528\u7d19\u3001\u5c01\u7b52\u3001\u6e05\u6383\u7528\u54c1\u306a\u3069\u304c\u4ee3\u8868\u4f8b\u3067\u3059\u304c\u3001\u5bfe\u8c61\u7bc4\u56f2\u306b\u3064\u3044\u3066\u7d71\u4e00\u3055\u308c\u305f\u4f1a\u8a08\u4e0a\u306e\u5b9a\u7fa9\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b98\u516c\u5e81\u3084\u4f01\u696d\u3067\u306f\u3001\u7269\u54c1\u8cfc\u5165\u3084\u5728\u5eab\u7ba1\u7406\u3092\u52b9\u7387\u5316\u3059\u308b\u305f\u3081\u306e\u7ba1\u7406\u4e0a\u306e\u533a\u5206\u3068\u3057\u3066\u300c\u7528\u5ea6\u54c1\u300d\u3068\u3044\u3046\u540d\u79f0\u304c\u4f7f\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7528\u5ea6\u54c1\u306f\u696d\u52d9\u3067\u65e5\u5e38\u7684\u306b\u4f7f\u3046\u7269\u54c1\u3092\u6307\u3059<\/h3>\n<p>\u7528\u5ea6\u54c1\u306f\u3001\u65e5\u5e38\u7684\u306a\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306b\u8cfc\u5165\u30fb\u4f7f\u7528\u3059\u308b\u7269\u54c1\u3092\u307e\u3068\u3081\u3066\u8868\u3059\u8a00\u8449\u3067\u3059\u3002\u30dc\u30fc\u30eb\u30da\u30f3\u3001\u30ce\u30fc\u30c8\u3001\u30b3\u30d4\u30fc\u7528\u7d19\u3001\u30d5\u30a1\u30a4\u30eb\u3001\u5c01\u7b52\u3068\u3044\u3063\u305f\u4e8b\u52d9\u7528\u54c1\u306e\u307b\u304b\u3001\u7d44\u7e54\u306b\u3088\u3063\u3066\u306f\u6e05\u6383\u7528\u54c1\u3084\u5305\u88c5\u8cc7\u6750\u306a\u3069\u3082\u7528\u5ea6\u54c1\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>\u81ea\u6cbb\u4f53\u306e\u7269\u54c1\u7ba1\u7406\u898f\u5247\u306b\u3082\u7528\u5ea6\u54c1\u3068\u3044\u3046\u5206\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u90a3\u73c2\u5ddd\u5e02\u3067\u306f\u3001\u6d88\u8017\u54c1\u306e\u3046\u3061\u5404\u6240\u5c5e\u3067\u4f7f\u7528\u3059\u308b\u4e8b\u52d9\u7528\u54c1\u3067\u3001\u4f1a\u8a08\u8ab2\u304c\u307e\u3068\u3081\u3066\u8cfc\u5165\u30fb\u7ba1\u7406\u3059\u308b\u3082\u306e\u3092\u300c\u7528\u5ea6\u54c1\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f8b\u304b\u3089\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u300c\u7528\u5ea6\u54c1\u300d\u306f\u7269\u54c1\u305d\u306e\u3082\u306e\u306e\u6027\u8cea\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8cfc\u5165\u30fb\u7ba1\u7406\u65b9\u6cd5\u3092\u8868\u3059\u305f\u3081\u306b\u4f7f\u308f\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www1.g-reiki.net\/city.nakagawa\/reiki_honbun\/r410RG00000307.html\" target=\"_blank\" rel=\"noopener\">\u90a3\u73c2\u5ddd\u5e02\u7269\u54c1\u898f\u5247\uff5c\u90a3\u73c2\u5ddd\u5e02<\/a><\/p>\n<h3>\u7528\u5ea6\u54c1\u306b\u306f\u6587\u623f\u5177\u3084\u4e8b\u52d9\u7528\u54c1\u306a\u3069\u304c\u542b\u307e\u308c\u308b<\/h3>\n<p>\u4f01\u696d\u3067\u7528\u5ea6\u54c1\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u306b\u306f\u3001\u6587\u623f\u5177\u3001\u4e8b\u52d9\u7528\u54c1\u3001\u5305\u88c5\u7528\u54c1\u3001\u5e97\u8217\u904b\u55b6\u7528\u54c1\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u30b3\u30d4\u30fc\u7528\u7d19\u3084\u30dc\u30fc\u30eb\u30da\u30f3\u306e\u3088\u3046\u306b\u4f7f\u7528\u3059\u308b\u306b\u3064\u308c\u3066\u6d88\u8cbb\u3055\u308c\u308b\u3082\u306e\u306f\u3001\u7528\u5ea6\u54c1\u306e\u4ee3\u8868\u4f8b\u3067\u3059\u3002\u5e97\u8217\u3067\u306f\u30ec\u30b8\u888b\u3084\u5305\u88c5\u8cc7\u6750\u306a\u3069\u3092\u7528\u5ea6\u54c1\u3068\u547c\u3076\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u673a\u3084\u6905\u5b50\u3001\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u9577\u671f\u9593\u4f7f\u7528\u3059\u308b\u7269\u54c1\u307e\u3067\u793e\u5185\u306e\u300c\u7528\u5ea6\u54c1\u7ba1\u7406\u300d\u306e\u5bfe\u8c61\u306b\u542b\u3081\u308b\u4f01\u696d\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3067\u3082\u3001\u4f1a\u8a08\u51e6\u7406\u307e\u3067\u540c\u3058\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u5e33\u7c3f\u3001\u6587\u623f\u5177\u3001\u7528\u7d19\u3001\u5305\u88c5\u7d19\u306a\u3069\u306b\u3064\u3044\u3066\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u306e\u4f8b\u3068\u3057\u3066\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u65e5\u5e38\u7684\u306a\u7528\u5ea6\u54c1\u306e\u591a\u304f\u306f\u3001\u7a0e\u52d9\u30fb\u4f1a\u8a08\u4e0a\u306f\u6d88\u8017\u54c1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u30b1\u30fc\u30b9\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.keisan.nta.go.jp\/r6yokuaru_sp\/aoiroshinkoku\/hitsuyokeihi\/shomohinhi\/scid1726.html\" target=\"_blank\" rel=\"noopener\">\u6d88\u8017\u54c1\u8cbb\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7528\u5ea6\u54c1\u3068\u6d88\u8017\u54c1\u30fb\u5099\u54c1\u30fb\u4e8b\u52d9\u7528\u54c1\u306f\u4f55\u304c\u9055\u3046\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7528\u5ea6\u54c1\u3068\u6d88\u8017\u54c1\u3001\u5099\u54c1\u3001\u4e8b\u52d9\u7528\u54c1\u306f\u91cd\u306a\u308b\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u540c\u3058\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span> \u7528\u5ea6\u54c1\u306f\u4e3b\u306b\u7269\u54c1\u7ba1\u7406\u4e0a\u306e\u547c\u79f0\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u6d88\u8017\u54c1\u3084\u5099\u54c1\u306f\u7269\u54c1\u306e\u6027\u8cea\u3084\u4f1a\u8a08\u51e6\u7406\u3092\u5224\u65ad\u3059\u308b\u3068\u304d\u306b\u3082\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u9055\u3044\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7528\u8a9e<\/th>\n<th>\u4e3b\u306a\u610f\u5473<\/th>\n<th>\u4f8b<\/th>\n<th>\u4f1a\u8a08\u4e0a\u306e\u6271\u3044\u306e\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7528\u5ea6\u54c1<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u7528\u7269\u54c1\u3092\u307e\u3068\u3081\u305f\u7ba1\u7406\u4e0a\u306e\u547c\u79f0<\/td>\n<td style=\"text-align: left;\">\u6587\u623f\u5177\u3001\u30b3\u30d4\u30fc\u7528\u7d19\u3001\u5c01\u7b52\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u6d88\u8017\u54c1\u8cbb\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6d88\u8017\u54c1<\/td>\n<td style=\"text-align: left;\">\u4f7f\u7528\u306b\u4f34\u3044\u6d88\u8017\u3059\u308b\u7269\u54c1<\/td>\n<td style=\"text-align: left;\">\u6587\u623f\u5177\u3001\u7528\u7d19\u3001\u5305\u88c5\u7d19\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u6d88\u8017\u54c1\u8cbb<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e8b\u52d9\u7528\u54c1<\/td>\n<td style=\"text-align: left;\">\u4e8b\u52d9\u4f5c\u696d\u3067\u4f7f\u7528\u3059\u308b\u7269\u54c1<\/td>\n<td style=\"text-align: left;\">\u30da\u30f3\u3001\u30ce\u30fc\u30c8\u3001\u30d5\u30a1\u30a4\u30eb\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u6d88\u8017\u54c1\u8cbb\u30fb\u4e8b\u52d9\u7528\u54c1\u8cbb\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5099\u54c1<\/td>\n<td style=\"text-align: left;\">\u4e00\u5b9a\u671f\u9593\u7d99\u7d9a\u3057\u3066\u4f7f\u7528\u3059\u308b\u7269\u54c1<\/td>\n<td style=\"text-align: left;\">\u673a\u3001\u6905\u5b50\u3001\u30d1\u30bd\u30b3\u30f3\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u6d88\u8017\u54c1\u8cbb\u307e\u305f\u306f\u5de5\u5177\u5668\u5177\u5099\u54c1\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8caf\u8535\u54c1<\/td>\n<td style=\"text-align: left;\">\u672a\u4f7f\u7528\u306e\u6d88\u8017\u54c1\u306a\u3069\u3092\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3068\u304d\u306e\u79d1\u76ee<\/td>\n<td style=\"text-align: left;\">\u672a\u4f7f\u7528\u306e\u6587\u623f\u5177\u3001\u5207\u624b\u306a\u3069<\/td>\n<td style=\"text-align: left;\">\u6d41\u52d5\u8cc7\u7523<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u7528\u5ea6\u54c1\u3068\u6d88\u8017\u54c1\u306e\u9055\u3044<\/h3>\n<p>\u7528\u5ea6\u54c1\u306f\u7ba1\u7406\u5bfe\u8c61\u3068\u306a\u308b\u7269\u54c1\u306e\u547c\u79f0\u3067\u3042\u308a\u3001\u6d88\u8017\u54c1\u306f\u4f7f\u7528\u306b\u3088\u3063\u3066\u6d88\u8017\u3059\u308b\u7269\u54c1\u3092\u8868\u3059\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u30dc\u30fc\u30eb\u30da\u30f3\u3092\u300c\u7528\u5ea6\u54c1\u300d\u3068\u3057\u3066\u4e00\u62ec\u8cfc\u5165\u3057\u3066\u3044\u3066\u3082\u3001\u305d\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u306f\u7269\u54c1\u306e\u6027\u8cea\u304b\u3089\u898b\u308b\u3068\u6d88\u8017\u54c1\u3067\u3059\u3002\u8cfc\u5165\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u3092\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u4e0a\u3082\u3001\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u3084\u4f5c\u696d\u7528\u6d88\u8017\u54c1\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u8cfc\u5165\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u53d6\u6271\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u7528\u5ea6\u54c1\uff1d\u72ec\u7acb\u3057\u305f\u4f1a\u8a08\u5206\u985e\u300d\u3068\u8003\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u793e\u5185\u3067\u306f\u7528\u5ea6\u54c1\u3068\u3057\u3066\u7ba1\u7406\u3057\u3001\u7d4c\u7406\u3067\u306f\u6d88\u8017\u54c1\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u300d\u3068\u3044\u3046\u6574\u7406\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7528\u5ea6\u54c1\u3068\u5099\u54c1\u306e\u9055\u3044<\/h3>\n<p>\u7528\u5ea6\u54c1\u306e\u3046\u3061\u9577\u671f\u9593\u4f7f\u7528\u3067\u304d\u308b\u7269\u54c1\u306f\u3001\u4f1a\u8a08\u4e0a\u300c\u5099\u54c1\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002100\u5186\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u306820\u4e07\u5186\u306e\u30aa\u30d5\u30a3\u30b9\u5bb6\u5177\u3092\u4f1a\u793e\u304c\u307e\u3068\u3081\u3066\u300c\u7528\u5ea6\u54c1\u300d\u3068\u547c\u3093\u3067\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u4e21\u8005\u3092\u540c\u3058\u4f1a\u8a08\u51e6\u7406\u306b\u3059\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3084\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u304c1\u5e74\u672a\u6e80\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u53d6\u5f97\u6642\u306b\u5168\u984d\u3092\u8cbb\u7528\u51e6\u7406\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u673a\u3001\u6905\u5b50\u3001\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u793e\u5185\u3067\u300c\u7528\u5ea6\u54c1\u300d\u3068\u547c\u3093\u3067\u3044\u308b\u304b\u3067\u306f\u306a\u304f\u3001\u53d6\u5f97\u4fa1\u984d\u3084\u4f7f\u7528\u671f\u9593\u306a\u3069\u304b\u3089\u7a0e\u52d9\u51e6\u7406\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7528\u5ea6\u54c1\u3068\u4e8b\u52d9\u7528\u54c1\u306e\u9055\u3044<\/h3>\n<p>\u4e8b\u52d9\u7528\u54c1\u306f\u7528\u5ea6\u54c1\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3082\u306e\u306e\u3001\u7528\u5ea6\u54c1\u306e\u307b\u3046\u304c\u5e83\u3044\u610f\u5473\u3067\u4f7f\u308f\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u52d9\u7528\u54c1\u306f\u3001\u30da\u30f3\u3001\u30ce\u30fc\u30c8\u3001\u30b3\u30d4\u30fc\u7528\u7d19\u3001\u30d5\u30a1\u30a4\u30eb\u3001\u30db\u30c1\u30ad\u30b9\u306a\u3069\u3001\u4e8b\u52d9\u4f5c\u696d\u3067\u4f7f\u3046\u7269\u54c1\u3092\u8868\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u7528\u5ea6\u54c1\u306b\u306f\u3001\u4e8b\u52d9\u7528\u54c1\u3060\u3051\u3067\u306a\u304f\u5305\u88c5\u8cc7\u6750\u3084\u5e97\u8217\u7528\u6d88\u8017\u54c1\u306a\u3069\u3092\u542b\u3081\u308b\u7d44\u7e54\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u7528\u5ea6\u54c1\uff1d\u4e8b\u52d9\u7528\u54c1\u300d\u3068\u5b8c\u5168\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u81ea\u793e\u3067\u7528\u5ea6\u54c1\u3068\u3044\u3046\u540d\u79f0\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u3069\u3053\u307e\u3067\u3092\u5bfe\u8c61\u3068\u3059\u308b\u306e\u304b\u793e\u5185\u898f\u7a0b\u306a\u3069\u3067\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3068\u7d4c\u7406\u51e6\u7406\u3084\u5728\u5eab\u7ba1\u7406\u3092\u7d71\u4e00\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7528\u5ea6\u54c1\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7528\u5ea6\u54c1\u5c02\u7528\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u5fc5\u305a\u4f7f\u7528\u3059\u308b\u6c7a\u307e\u308a\u306f\u306a\u304f\u3001\u8cfc\u5165\u3057\u305f\u7269\u54c1\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u52d8\u5b9a\u79d1\u76ee\u3092\u9078\u3073\u307e\u3059\u3002<\/b><\/span> \u5c11\u984d\u3067\u77ed\u671f\u9593\u306b\u6d88\u8cbb\u3059\u308b\u7269\u54c1\u306a\u3089\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u3001\u672a\u4f7f\u7528\u5728\u5eab\u306a\u3089\u300c\u8caf\u8535\u54c1\u300d\u3001\u9577\u671f\u9593\u4f7f\u7528\u3059\u308b\u9ad8\u984d\u306a\u7269\u54c1\u306a\u3089\u300c\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u306a\u3069\u304c\u5019\u88dc\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6587\u623f\u5177\u306a\u3069\u306f\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u3067\u51e6\u7406\u3059\u308b<\/h3>\n<p>\u30b3\u30d4\u30fc\u7528\u7d19\u3084\u30da\u30f3\u3001\u30d5\u30a1\u30a4\u30eb\u306a\u3069\u306e\u65e5\u5e38\u7684\u306a\u7528\u5ea6\u54c1\u306f\u3001\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u3067\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4e8b\u52d9\u6240\u3067\u4f7f\u7528\u3059\u308b\u30b3\u30d4\u30fc\u7528\u7d19\u30925,500\u5186\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u8cfc\u5165\u6642\u306b5,500\u5186\u3092\u6d88\u8017\u54c1\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u300c\u4e8b\u52d9\u7528\u54c1\u8cbb\u300d\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u72ec\u81ea\u306b\u8a2d\u3051\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u52d8\u5b9a\u79d1\u76ee\u540d\u305d\u306e\u3082\u306e\u3088\u308a\u3082\u3001\u540c\u3058\u6027\u8cea\u306e\u53d6\u5f15\u3092\u7d99\u7d9a\u3057\u3066\u540c\u3058\u57fa\u6e96\u3067\u51e6\u7406\u3067\u304d\u3066\u3044\u308b\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u672a\u4f7f\u7528\u306e\u7528\u5ea6\u54c1\u306f\u300c\u8caf\u8535\u54c1\u300d\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>\u8cfc\u5165\u3057\u305f\u7528\u5ea6\u54c1\u304c\u6c7a\u7b97\u6642\u70b9\u3067\u672a\u4f7f\u7528\u306e\u307e\u307e\u5927\u91cf\u306b\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u8caf\u8535\u54c1\u300d\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4f7f\u7528\u3057\u305f\u6642\u70b9\u3067\u8cbb\u7528\u3068\u306a\u308b\u305f\u3081\u3001\u307e\u3060\u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u7269\u54c1\u3092\u3059\u3079\u3066\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3059\u308b\u3068\u671f\u9593\u640d\u76ca\u304c\u9069\u5207\u306b\u8868\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u3001\u4f5c\u696d\u7528\u6d88\u8017\u54c1\u3001\u5305\u88c5\u6750\u6599\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u6bce\u671f\u304a\u304a\u3080\u306d\u4e00\u5b9a\u91cf\u3092\u8cfc\u5165\u3057\u3001\u7d4c\u5e38\u7684\u306b\u6d88\u8cbb\u3057\u3066\u304a\u308a\u3001\u7d99\u7d9a\u3057\u3066\u8cfc\u5165\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65b9\u6cd5\u304c\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u671f\u672b\u306b\u30da\u30f3\u304c\u6570\u672c\u6b8b\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u5fc5\u305a\u8caf\u8535\u54c1\u3078\u632f\u308a\u66ff\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u91d1\u984d\u3084\u5728\u5eab\u91cf\u3001\u7d99\u7d9a\u7684\u306a\u51e6\u7406\u65b9\u6cd5\u3092\u8e0f\u307e\u3048\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9ad8\u984d\u3067\u9577\u671f\u9593\u4f7f\u3046\u7528\u5ea6\u54c1\u306f\u300c\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u306a\u3069\u3067\u51e6\u7406\u3059\u308b<\/h3>\n<p>\u30d1\u30bd\u30b3\u30f3\u3084\u30aa\u30d5\u30a3\u30b9\u5bb6\u5177\u306a\u3069\u9577\u671f\u9593\u4f7f\u7528\u3059\u308b\u7269\u54c1\u306f\u3001\u793e\u5185\u3067\u7528\u5ea6\u54c1\u3068\u547c\u3093\u3067\u3044\u3066\u3082\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u7a0e\u52d9\u51e6\u7406\u3067\u306f\u3001\u53d6\u5f97\u4fa1\u984d10\u4e07\u5186\u672a\u6e80\u307e\u305f\u306f\u4f7f\u7528\u53ef\u80fd\u671f\u95931\u5e74\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u53d6\u5f97\u6642\u306b\u5168\u984d\u3092\u8cbb\u7528\u306b\u3067\u304d\u307e\u3059\u300210\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u30663\u5e74\u9593\u3067\u5747\u7b49\u306b\u8cbb\u7528\u5316\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u4e00\u5b9a\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u3064\u3044\u3066\u306f\u30012026\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f40\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u5e74\u9593\u5408\u8a08300\u4e07\u5186\u307e\u3067\u5373\u6642\u306b\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7528\u5ea6\u54c1\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u4ed5\u8a33\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7528\u5ea6\u54c1\u306e\u4ed5\u8a33\u306f\u3001\u8cfc\u5165\u6642\u306b\u8cbb\u7528\u3068\u3059\u308b\u306e\u304b\u3001\u8cc7\u7523\u3068\u3057\u3066\u7ba1\u7406\u3059\u308b\u306e\u304b\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002 <\/b><\/span>\u901a\u5e38\u306e\u6587\u623f\u5177\u306a\u3069\u3067\u3042\u308c\u3070\u6d88\u8017\u54c1\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u307e\u3059\u304c\u3001\u6c7a\u7b97\u6642\u306b\u591a\u984d\u306e\u672a\u4f7f\u7528\u5206\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8caf\u8535\u54c1\u3078\u306e\u632f\u66ff\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u7a0e\u8fbc\u7d4c\u7406\u3092\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u4f8b\u3067\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5c11\u984d\u306e\u7528\u5ea6\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/h3>\n<p>\u3059\u3050\u306b\u4f7f\u7528\u3059\u308b\u5c11\u984d\u306e\u7528\u5ea6\u54c1\u306a\u3089\u3001\u8cfc\u5165\u6642\u306b\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30b3\u30d4\u30fc\u7528\u7d19\u3084\u30dc\u30fc\u30eb\u30da\u30f3\u306a\u306911,000\u5186\u5206\u3092\u8cfc\u5165\u3057\u3001\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6d88\u8017\u54c1\u8cbb<\/td>\n<td style=\"text-align: left;\">11,000\u5186<\/td>\n<td style=\"text-align: left;\">\u73fe\u91d1<\/td>\n<td style=\"text-align: left;\">11,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u4e8b\u52d9\u7528\u54c1\u8cbb\u300d\u3068\u3044\u3046\u79d1\u76ee\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u6d88\u8017\u54c1\u8cbb\u3067\u306f\u306a\u304f\u4e8b\u52d9\u7528\u54c1\u8cbb\u3092\u4f7f\u7528\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002\u793e\u5185\u306e\u7d4c\u7406\u30eb\u30fc\u30eb\u306b\u5408\u308f\u305b\u3001\u7d99\u7d9a\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<h3>\u6c7a\u7b97\u6642\u306b\u672a\u4f7f\u7528\u306e\u7528\u5ea6\u54c1\u3092\u8caf\u8535\u54c1\u3078\u632f\u308a\u66ff\u3048\u308b\u5834\u5408<\/h3>\n<p>\u6c7a\u7b97\u6642\u306b\u672a\u4f7f\u7528\u306e\u7528\u5ea6\u54c1\u3092\u8cc7\u7523\u3068\u3057\u3066\u6b8b\u3059\u5834\u5408\u306f\u3001\u6d88\u8017\u54c1\u8cbb\u304b\u3089\u300c\u8caf\u8535\u54c1\u300d\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u671f\u4e2d\u306b\u6d88\u8017\u54c1\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u4e8b\u52d9\u7528\u54c1\u306e\u3046\u3061\u3001\u6c7a\u7b97\u6642\u70b9\u306730,000\u5186\u5206\u304c\u672a\u4f7f\u7528\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8caf\u8535\u54c1<\/td>\n<td style=\"text-align: left;\">30,000\u5186<\/td>\n<td style=\"text-align: left;\">\u6d88\u8017\u54c1\u8cbb<\/td>\n<td style=\"text-align: left;\">30,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u307e\u3060\u4f7f\u3063\u3066\u3044\u306a\u304430,000\u5186\u5206\u306f\u5f53\u671f\u306e\u8cbb\u7528\u304b\u3089\u9664\u304b\u308c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u8cc7\u7523\u3068\u3057\u3066\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u5e38\u7684\u306b\u8cfc\u5165\u30fb\u6d88\u8cbb\u3059\u308b\u5c11\u984d\u306e\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u306a\u3069\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cfc\u5165\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3059\u308b\u7d99\u7d9a\u7684\u306a\u65b9\u6cd5\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u7528\u5ea6\u54c1\u306e\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3067\u6ce8\u610f\u3059\u308b\u70b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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