{"id":49012,"date":"2022-06-10T18:12:55","date_gmt":"2022-06-10T09:12:55","guid":{"rendered":"https:\/\/biz.moneyforward.com\/invoice\/basic\/?p=49012"},"modified":"2026-04-16T18:40:32","modified_gmt":"2026-04-16T09:40:32","slug":"%e8%ab%8b%e6%b1%82%e6%9b%b8%e3%82%92pdf%e3%81%a7%e9%80%81%e4%bb%98%e3%83%bb%e7%99%ba%e8%a1%8c%e3%81%99%e3%82%8b%e9%9a%9b%e3%81%ae%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88-%e9%9b%bb%e5%ad%90%e5%b8%b3","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/invoice\/basic\/49012\/","title":{"rendered":"PDF\u306e\u8acb\u6c42\u66f8\u306f\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306e\u95a2\u4fc2\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u5f93\u6765\u3001\u7d19\u3067\u3084\u308a\u53d6\u308a\u3055\u308c\u3066\u3044\u305f<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u306e\u8907\u6570\u7a0e\u7387\uff088\uff05\u300110\uff05\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b2023\u5e7410\u6708\u304b\u3089\u5c0e\u5165\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\" data-internallinksmanager029f6b8e52c=\"569\" title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/a>\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u3067\u306f\u3001<span style=\"background-color: 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style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ol>\n<li>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7<\/li>\n<li>\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<\/li>\n<li>\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\uff09<\/li>\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u629c\u4fa1\u984d\u53c8\u306f\u7a0e\u8fbc\u4fa1\u984d\u306e\u5408\u8a08\u984d\u53ca\u3073\u9069\u7528\u7a0e\u7387<br \/>\n\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/li>\n<li>\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5f53\u8a72\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/li>\n<\/ol>\n<\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_invoice_mokuji.htm\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308bQ&amp;A\u76ee\u6b21\u4e00\u89a7\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b \u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308bQ&amp;A\uff08\u554f52\u53c2\u7167\uff09<\/a><\/p>\n<p>\u8acb\u6c42\u66f8\u306e\u4f5c\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48317\/\" data-lkc-id=\"19\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/wp-content\/uploads\/2021\/02\/favicon-32x32-1.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u8acb\u6c42\u66f8\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u7528\u306e\u4f8b\u3092\u7d39\u4ecb\uff01<\/div><div class=\"lkc-excerpt\">\u8acb\u6c42\u66f8\u3068\u306f\u3001\u54c1\u7269\u307e\u305f\u306f\u305d\u306e\u4ee3\u91d1\u306a\u3069\u3092\u3001\u6307\u5b9a\u671f\u65e5\u307e\u3067\u306b\u8acb\u6c42\u3059\u308b\u305f\u3081\u306e\u6587\u66f8\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306e\u6b63\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u3068\u3057\u3066\u3001\u300c\u8acb\u6c42\u66f8\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u300d\u300c\u53d6\u5f15\u5e74\u6708\u300d\u300c\u53d6\u5f15\u5185\u5bb9\u300d\u300c\u7a0e\u8fbc\u5bfe\u4fa1\u306e\u984d\u300d\u306a\u3069\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u3066\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u5fdc\u3057\u305f\u8acb\u6c42\u66f8\u306e\u5834\u5408\u306f\u3001\u300c\u767b\u9332\u756a\u53f7\u300d\u300c\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u7a0e\u8fbc\u5bfe\u4fa1\u306e\u984d\u300d\u306a\u3069\u3082\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30021\u304b\u3089\u8acb\u6c42\u66f8\u3092\u4f5c\u308b\u306e\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u8acb\u6c42\u66f8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308b\u306e\u304c\u52b9\u7387\u7684\u3067\u3059\u3002\u25b6\u8acb\u6c42\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u4e00\u89a7\u306f\u3053...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8981\u4ef6\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u8acb\u6c42\u66f8\u30fb<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u30fb\u5951\u7d04\u66f8\u30fb<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/quotes\/\" data-internallinksmanager029f6b8e52c=\"561\" title=\"\u898b\u7a4d\u66f8\">\u898b\u7a4d\u66f8<\/a>\u306a\u3069\u306b\u95a2\u3059\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u767a\u884c\u30fb\u53d7\u9818\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u72b6\u614b\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3064\u307e\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u6b21\u306e3\u3064\u306e\u533a\u5206\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u3046\u3061\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u304c\u6c42\u3081\u3089\u308c\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ol>\n<li>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\uff1a\u7d19\u3067\u4fdd\u5b58\u3059\u308b\u304b\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u304b\u306f\u4f1a\u793e\u306e\u4efb\u610f<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff1a\u540c\u4e0a<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\uff1a\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u7fa9\u52d9\u304c\u3042\u308b\uff082024\u5e741\u67081\u65e5\u3088\u308a\uff09<\/li>\n<\/ol>\n<\/div>\n<h3>\u8acb\u6c42\u66f8\u3092\u767a\u884c\u30fb\u4fdd\u5b58\u3059\u308b\u969b\u306b\u6c42\u3081\u3089\u308c\u308b\u8981\u4ef6<\/h3>\n<p>\u96fb\u5b50\u53d6\u5f15\u306b\u4fc2\u308b\u4fdd\u5b58\u306e\u305f\u3081\u306b\u306f\u3001\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3068\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u3068\u3044\u30462\u3064\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2460\u771f\u5b9f\u6027\u306e\u78ba\u4fdd<\/h4>\n<p>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u3067\u306f\u3001\u6b21\u306e4\u70b9\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a4\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u5f8c\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u3092\u884c\u3046\u3053\u3068<\/p>\n<p>\u30ed\uff0e\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u5f8c\u306b\u304a\u3044\u3066\u3001\u901f\u3084\u304b\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068<\/p>\n<p>\u30cf\uff0e\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4fee\u6b63\u7b49\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u304b\u3001\u307e\u305f\u306f\u8a02\u6b63\u30fb\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b\u3053\u3068<\/p>\n<p>\u30cb\uff0e\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u8a02\u6b63\u3084\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u5b9a\u3081\u3001\u305d\u306e\u898f\u7a0b\u306b\u6cbf\u3063\u305f\u904b\u7528\u3092\u884c\u3046\u3053\u3068<\/p>\n<h4>\u2461\u53ef\u8996\u6027\u306e\u78ba\u4fdd<\/h4>\n<p>\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e3\u3064\u306e\u8981\u4ef6\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a4\uff0e\u4fdd\u5b58\u5834\u6240\u4ed8\u8fd1\u306b\u30d1\u30bd\u30b3\u30f3\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u30e2\u30cb\u30bf\u30fc\u3001\u30d7\u30ea\u30f3\u30bf\u30fc\u3001\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u7b49\u3092\u5099\u3048\u3066\u3001\u6574\u7136\u304b\u3064\u660e\u77ad\u306a\u72b6\u614b\u3067\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b\u3053\u3068<\/p>\n<p>\u30ed\uff0e\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u66f8\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<\/p>\n<p>\u30cf\uff0e\u691c\u7d22\u6a5f\u80fd\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068<\/p>\n<p>\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3051\u308b\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u6a5f\u80fd\u306b\u3064\u3044\u3066\u306f\u539f\u5247\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306b\u304a\u3044\u3066\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u691c\u7d22\u8981\u4ef6\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u91d1\u984d\u53ca\u3073\u53d6\u5f15\u5148\u306b\u3088\u308b\u691c\u7d22\u304c\u3067\u304d\u308b\u3053\u3068\u3002<\/li>\n<li>\u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u7bc4\u56f2\u6307\u5b9a\u3057\u3066\u691c\u7d22\u304c\u3067\u304d\u308b\u3053\u3068\u3002<\/li>\n<li>2\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u7d22\u304c\u3067\u304d\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09\uff5e\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\uff5c\u56fd\u7a0e\u5e81\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08\u554f41\u53c2\u7167\uff09<\/a><\/p>\n<p>\u306a\u304a\u30012\u5e74\uff08\u671f\uff09\u524d\u306e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3092\u6c42\u3081\u3089\u308c\u305f\u3068\u304d\u3001\u7a0e\u52d9\u8077\u54e1\u3078\u306e\u63d0\u793a\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306f\u4e0d\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff082024\u5e741\u6708\u3088\u308a\u65bd\u884c\uff09<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/08.htm\" target=\"_blank\" rel=\"noopener\">\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff08\u904e\u53bb\u306e\u4e3b\u306a\u6539\u6b63\u3092\u542b\u3080\uff09\uff5c\u56fd\u7a0e\u5e81\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a><\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8a73\u3057\u3044\u5185\u5bb9\u306f\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44331\/\" data-lkc-id=\"47\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u300d\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30102022\u6700\u65b0\u7248\u3011\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f\u5bfe\u8c61\u66f8\u985e\u3084\u9069\u7528\u8981\u4ef6\u3001\u904e\u53bb\u306e\u6539\u6b63\u3082\u89e3\u8aac | \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8 \u30de\u30cd...<\/div><div class=\"lkc-excerpt\">\u696d\u52d9\u3084\u7d4c\u7406\u306b\u5fc5\u8981\u306a\u5e33\u7c3f\u3084\u66f8\u985e\u306a\u3069\u306e\u4fdd\u5b58\u3092\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u884c\u3046\u3053\u3068\u8a8d\u3081\u3066\u3044\u308b\u306e\u304c\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u3067\u3059\u3002 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u5229\u4fbf\u6027\u306e\u5411\u4e0a\u3084\u793e\u4f1a\u60c5\u52e2\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u4f55\u5ea6\u3082\u6cd5\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u6700\u8fd1\u3067\u306f\u30012020\u5e74\u306b\u6cd5\u6539\u6b63\u304c\u3042\u308a\u307e\u3057\u305f\u3002 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm#a0022006-195\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09\uff5e\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_06.pdf\" target=\"_blank\" 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