{"id":94494,"date":"2025-07-18T11:38:43","date_gmt":"2025-07-18T02:38:43","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=94494"},"modified":"2026-09-15T17:02:03","modified_gmt":"2026-09-15T08:02:03","slug":"%e7%b5%a6%e4%b8%8e%e6%89%80%e5%be%97%e8%80%85%e3%81%ae%e6%89%b6%e9%a4%8a%e6%8e%a7%e9%99%a4%e7%ad%89%e7%95%b0%e5%8b%95%e7%94%b3%e5%91%8a%e6%9b%b8%e3%81%ae%e9%85%8d%e5%81%b6%e8%80%85%e3%81%ae%e6%9c%89","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/94494\/","title":{"rendered":"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u306e\u914d\u5076\u8005\u306e\u6709\u7121\u306e\u66f8\u304d\u65b9\u3068\u306f\uff1f\u6761\u4ef6\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u914d\u5076\u8005\u306e\u6709\u7121\u6b04\u3001\u6b63\u3057\u304f\u66f8\u3051\u3066\u3044\u308b\uff1f<\/div>\n<p><strong>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u300c\u914d\u5076\u8005\u306e\u6709\u7121\u300d\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306e\u6709\u7121\u3067\u5224\u65ad\u3057\u3001\u8aa4\u8a18\u5165\u306f\u63a7\u9664\u6f0f\u308c\u3084\u904e\u5270\u63a7\u9664\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u5a5a\u59fb\u5c4a\u63d0\u51fa\u6e08\u307f\u306a\u3089\u5225\u5c45\u4e2d\u3067\u3082\u300c\u6709\u300d<\/li>\n<li>\u4e8b\u5b9f\u5a5a\u30fb\u5185\u7e01\u95a2\u4fc2\u306f\u300c\u7121\u300d\u306b\u8a72\u5f53\u3059\u308b<\/li>\n<li>\u6240\u5f97\u898b\u7a4d\u984d\u306f\u53ce\u5165\u3067\u306a\u304f\u6240\u5f97\u3092\u8a18\u5165<\/li>\n<\/ul>\n<p>Q. \u5e74\u5185\u306b\u7d50\u5a5a\u4e88\u5b9a\u3060\u304c\u3001\u63d0\u51fa\u6642\u70b9\u3067\u306f\u672a\u5a5a\u3002\u300c\u6709\u300d\u306b\u3057\u3066\u3044\u3044\uff1f<\/p>\n<p>A. 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id=\"post-below-intro\"><\/div><h2>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300c\u914d\u5076\u8005\u306e\u6709\u7121\u300d\u6b04\u3068\u306f\uff1f<\/h2>\n<p>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306f\u3001\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u52e4\u52d9\u5148\u3078\u5c4a\u3051\u51fa\u3066\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u308c\u3070\u3001\u96c7\u7528\u5f62\u614b\u3092\u554f\u308f\u305a\u3001\u539f\u5247\u3068\u3057\u3066\u6bce\u5e74\u63d0\u51fa\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6276\u990a\u5bb6\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u63a7\u9664\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u793a\u3059\u308b\u305f\u3081\u306b\u63d0\u51fa\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span 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style=\"background-color: #ffff99\"><strong>\u300c\u914d\u5076\u8005\u6709\uff08\u3042\u308a\uff09\u300d\u306b\u25cb\u3092\u4ed8\u3051\u308b\u306e\u306f\u3001\u7533\u544a\u8005\u672c\u4eba\u304c\u6c11\u6cd5\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u914d\u5076\u8005\uff08\u592b\u307e\u305f\u306f\u59bb\uff09\u304c\u3044\u308b\u5834\u5408\u3067\u3059\u3002<\/strong><\/span>\u3064\u307e\u308a\u3001\u5a5a\u59fb\u5c4a\u3092\u5f79\u6240\u306b\u63d0\u51fa\u3057\u3066\u304a\u308a\u3001\u6cd5\u5f8b\u7684\u306a\u5a5a\u59fb\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u4e8b\u5b9f\u5a5a\u3084\u5185\u7e01\u95a2\u4fc2\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u914d\u5076\u8005\u6709\uff08\u3042\u308a\uff09\u300d\u306b\u25cb\u3092\u4ed8\u3051\u308b\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u3001\u6b63\u5f0f\u306b\u7d50\u5a5a\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u914d\u5076\u8005\u304c\u540c\u5c45\u30fb\u5225\u5c45\u306b\u95a2\u308f\u3089\u305a\u3001\u5a5a\u59fb\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ol>\n<\/div>\n<p>\u300c\u6709\u300d\u306b\u25cb\u3092\u4ed8\u3051\u308b\u3053\u3068\u3067\u3001\u7533\u544a\u8005\u306b\u306f\u914d\u5076\u8005\u304c\u3044\u308b\u3053\u3068\u304c\u52e4\u52d9\u5148\u306b\u4f1d\u3048\u3089\u308c\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4eba\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u5185\u7e01\u95a2\u4fc2\u3084\u540c\u68f2\u4e2d\u3067\u3042\u3063\u3066\u3082\u3001\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u300c\u6709\u300d\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/strong><\/span>\u898b\u305f\u76ee\u4e0a\u300c\u592b\u5a66\u300d\u306e\u3088\u3046\u306a\u751f\u6d3b\u3092\u9001\u3063\u3066\u3044\u3066\u3082\u3001\u7a0e\u6cd5\u4e0a\u306f\u300c\u914d\u5076\u8005\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u7533\u544a\u30df\u30b9\u306b\u3064\u306a\u304c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u5b9f\u5a5a\u3084\u5185\u7e01\u95a2\u4fc2\u3092\u300c\u914d\u5076\u8005\u300d\u3068\u8a8d\u3081\u5f97\u308b\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u8003\u3048\u65b9\u3068\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"background-color: #ffff99\"><strong>\u5225\u5c45\u4e2d\u3067\u3042\u3063\u3066\u3082\u96e2\u5a5a\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u300c\u6709\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u5358\u8eab\u8d74\u4efb\u3001\u5bb6\u5ead\u5185\u5225\u5c45\u3001\u96e2\u5a5a\u5354\u8b70\u4e2d\u306a\u3069\u7406\u7531\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u6cd5\u5f8b\u5a5a\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u9650\u308a\u300c\u914d\u5076\u8005\u3042\u308a\u300d\u3068\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002\u7d50\u5a5a\u304c\u5e74\u5185\u306b\u6210\u7acb\u3057\u305f\u5834\u5408\u3082\u3001\u305d\u306e\u5e74\u306e\u7533\u544a\u66f8\u306b\u306f\u300c\u6709\u300d\u3068\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u521d\u306f\u72ec\u8eab\u3067\u3042\u3063\u3066\u3082\u300112\u670831\u65e5\u6642\u70b9\u3067\u6cd5\u5f8b\u5a5a\u3092\u3057\u3066\u3044\u308c\u3070\u300c\u6709\u300d\u304c\u6b63\u3057\u3044\u9078\u629e\u3067\u3059\u3002<\/p>\n<h3>\u300c\u914d\u5076\u8005\u7121\uff08\u306a\u3057\uff09\u300d\u3068\u3059\u308b\u6761\u4ef6<\/h3>\n<p>\u300c\u914d\u5076\u8005\u7121\uff08\u306a\u3057\uff09\u300d\u306b\u25cb\u3092\u4ed8\u3051\u308b\u306e\u306f\u3001\u7533\u544a\u8005\u304c\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3059\u3002\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u300c\u914d\u5076\u8005\u300d\u3068\u306f\u3001\u5358\u306a\u308b\u540c\u5c45\u76f8\u624b\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u306f\u306a\u304f\u3001\u5a5a\u59fb\u5c4a\u3092\u5f79\u6240\u306b\u63d0\u51fa\u3057\u3001\u6cd5\u7684\u306b\u592b\u5a66\u95a2\u4fc2\u306b\u3042\u308b\u76f8\u624b\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u70b9\u3092\u8aa4\u89e3\u3057\u3066\u300c\u6709\u300d\u3068\u8a18\u8f09\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u4e0d\u8981\u306a\u60c5\u5831\u306e\u8a18\u5165\u3084\u3001\u5f8c\u306b\u7a0e\u52d9\u4e0a\u306e\u8a02\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u914d\u5076\u8005\u7121\uff08\u306a\u3057\uff09\u300d\u306b\u25cb\u3092\u4ed8\u3051\u308b\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u72ec\u8eab\uff08\u7d50\u5a5a\u7d4c\u9a13\u304c\u306a\u3044\uff09<\/li>\n<li>\u96e2\u5a5a\u3057\u3066\u3044\u308b<\/li>\n<li>\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\uff08\u6b7b\u5225\uff09<\/li>\n<li>\u4e8b\u5b9f\u5a5a\u30fb\u5185\u7e01\u95a2\u4fc2\u3067\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044<\/li>\n<li>\u7d50\u5a5a\u4e88\u5b9a\u304c\u3042\u308b\u304c\u3001\u5e74\u5185\u306b\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044<\/li>\n<\/ol>\n<\/div>\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u96e2\u5a5a\u8abf\u505c\u4e2d\u3084\u5225\u5c45\u4e2d\u3067\u3082\u3001\u96e2\u5a5a\u304c\u6cd5\u7684\u306b\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u300c\u6709\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u96e2\u5a5a\u304c\u6210\u7acb\u3059\u308b\u306e\u306f\u3001\u5354\u8b70\u96e2\u5a5a\u3067\u3042\u308c\u3070\u5f79\u6240\u306b\u53d7\u7406\u3055\u308c\u305f\u65e5\u3001\u8abf\u505c\u3067\u3042\u308c\u3070\u6210\u7acb\u65e5\u3001\u88c1\u5224\u3084\u5be9\u5224\u3067\u3042\u308c\u3070\u78ba\u5b9a\u65e5\u3067\u3059\u3002\u305d\u308c\u4ee5\u524d\u306b\u300c\u7121\u300d\u3068\u8a18\u8f09\u3059\u308b\u3068\u3001\u5b9f\u969b\u306e\u5a5a\u59fb\u72b6\u614b\u3068\u98df\u3044\u9055\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5224\u65ad\u306f\u5e74\u672b\u6642\u70b9\u306e\u5a5a\u59fb\u72b6\u6cc1\u306b\u3088\u308b\u305f\u3081\u3001\u305d\u306e\u5e74\u306e\u9014\u4e2d\u3067\u96e2\u5a5a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u300c\u7121\u300d\u304c\u6b63\u3057\u3044\u8a18\u8f09\u306b\u306a\u308a\u307e\u3059\u3002\u3072\u3068\u308a\u89aa\u3084\u5be1\u5a66\uff08\u5be1\u592b\uff09\u63a7\u9664\u306a\u3069\u3001\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u3053\u3068\u306b\u3088\u3063\u3066\u8a72\u5f53\u3059\u308b\u63a7\u9664\u304c\u3042\u308b\u305f\u3081\u3001\u300c\u7121\u300d\u3067\u3082\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u914d\u5076\u8005\u304c\u300c\u6709\u300d\u306e\u5834\u5408\uff08\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u306b\u8a18\u5165\u3059\u3079\u304d\u9805\u76ee\u306f\uff1f<\/h2>\n<p>\u914d\u5076\u8005\u304c\u300c\u6709\u300d\u306e\u5834\u5408\u306f\u3001\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u6b04\u3084\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u300c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u914d\u5076\u8005\u300d\u6b04\u306b\u3001\u914d\u5076\u8005\u306e\u6c0f\u540d\u30fb\u6240\u5f97\u898b\u7a4d\u984d\u306a\u3069\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u60c5\u5831\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u6240\u5f97\u63a7\u9664\u306e\u9069\u7528\u5224\u65ad\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u3082\u308a\u3084\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u306a\u3069\u306e\u8a18\u8f09\u30df\u30b9\u306f\u63a7\u9664\u306e\u6f0f\u308c\u3084\u904e\u5270\u63a7\u9664\u306b\u3064\u306a\u304c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1. \u914d\u5076\u8005\u306e\u6c0f\u540d\u30fb\u30d5\u30ea\u30ac\u30ca<\/h3>\n<p>\u914d\u5076\u8005\u306e\u6b63\u5f0f\u306a\u6c0f\u540d\uff08\u6238\u7c4d\u4e0a\u306e\u540d\u524d\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u30d5\u30ea\u30ac\u30ca\u3082\u8a18\u5165\u6b04\u304c\u3042\u308c\u3070\u5fd8\u308c\u305a\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u65e7\u59d3\u3084\u901a\u79f0\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u6238\u7c4d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u672c\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>2. \u751f\u5e74\u6708\u65e5<\/h3>\n<p>\u548c\u66a6\u306e\u5f62\u5f0f\u3067\u8a18\u5165\u3057\u307e\u3059\u3002\u8a18\u5165\u30df\u30b9\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4fdd\u967a\u8a3c\u3084\u4f4f\u6c11\u7968\u3092\u78ba\u8a8d\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n<h3>3. \u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09<\/h3>\n<p>\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u8a18\u8f09\u304c\u4efb\u610f\u307e\u305f\u306f\u4e0d\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u52e4\u52d9\u5148\u306e\u6307\u793a\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u7a0e\u52d9\u51e6\u7406\u306b\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f12\u6841\u306e\u756a\u53f7\u3092\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>4. \u6240\u5f97\u306e\u898b\u7a4d\u984d<\/h3>\n<p>\u914d\u5076\u8005\u304c\u305d\u306e\u5e74\u306b\u5f97\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u3082\u308a\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6240\u5f97\u306b\u306f\u7d66\u4e0e\u3001\u5e74\u91d1\u3001\u4e8b\u696d\u3001\u4e0d\u52d5\u7523\u306a\u3069\u3059\u3079\u3066\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\uff08\uff1d\u6240\u5f97\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u53ce\u5165\u304c136\u4e07\u5186\u306e\u5834\u5408\u306f\u6240\u5f97\u304c\u7d0462\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306f\u3001\u7d66\u4e0e\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3001136\u4e07\u5186\u8d85\uff5e207\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49699\/\" data-lkc-id=\"61\" 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=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u5e74\u53ce\u306e\u95a2\u4fc2\u3092\u308f\u304b\u308a\u3084\u3059\u304f\uff01103\u4e07\u30fb150\u4e07\u30fb201\u4e07\u306e\u58c1\u3068\u306f\uff1f | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3068\u304d\u3001\u914d\u5076\u8005\u306e\u30d1\u30fc\u30c8\u5e74\u53ce\uff08\u30d1\u30fc\u30c8\u306e\u7d66\u4e0e\u53ce\u5165\uff09\u304c150\u4e07\u5186\u307e\u3067\u306a\u3089\u6e80\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u300c150\u4e07\u5186\u306e\u58c1\u300d\u4ee5\u5916\u306b\u3082\u300c103\u4e07\u5186\u300d\u306e\u58c1\u3084\u300c201\u4e07\u5186\u306e\u58c1\u300d\u304c\u5b58\u5728\u3057\u3001\u304b\u304b\u308b\u7a0e\u91d1\u3082\u5909\u52d5\u3059\u308b\u306e\u3067\u6ce8\u610f\u304c <\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>5. \u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u306e\u5224\u65ad<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u672c\u4eba\u3068\u914d\u5076\u8005\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u8981\u4ef6\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/strong><\/span>\u4e21\u65b9\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u914d\u5076\u8005\u306f\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u8a08\u7b97\u3059\u308b\u3046\u3048\u3067\u6276\u990a\u4eba\u6570\u306b\u542b\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u304a\u3088\u305d1,095\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408160\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u914d\u5076\u8005\u304c\u9752\u8272\u7533\u544a\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u306e\u300c\u4e8b\u696d\u5c02\u5f93\u8005\u300d\u3067\u306a\u3044\u3053\u3068<\/li>\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u914d\u5076\u8005\u304c\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u308c\u3089\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5834\u5408\u3001\u914d\u5076\u8005\u306f\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u306a\u308a\u3001\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u6240\u5f97\u8981\u4ef6\u306f\u4ee4\u548c7\u5e74\u5ea6\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f15\u304d\u4e0a\u3052\u306b\u3088\u308a\u3001\u7d66\u4e0e\u53ce\u5165\u30d9\u30fc\u30b9\u306e\u76ee\u5b89\u304c\u5f93\u6765\u306e150\u4e07\u5186\u4ee5\u4e0b\u304b\u3089160\u4e07\u5186\u4ee5\u4e0b\u3078\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/113.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>6. \u4f4f\u6240\u307e\u305f\u306f\u5c45\u6240<\/h3>\n<p>\u914d\u5076\u8005\u306e\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u672c\u4eba\u3068\u540c\u3058\u3067\u3042\u308c\u3070\u300c\u540c\u4e0a\u300d\u3068\u66f8\u3044\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u5225\u5c45\u4e2d\u306e\u5834\u5408\u306f\u3001\u73fe\u4f4f\u6240\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3057\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>7. \u7570\u52d5\u6708\u65e5\u30fb\u7570\u52d5\u4e8b\u7531<\/h3>\n<p>\u914d\u5076\u8005\u306e\u53ce\u5165\u3084\u5c31\u696d\u72b6\u6cc1\u306b\u5e74\u5185\u3067\u5909\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\uff08\u5c31\u8077\u30fb\u9000\u8077\u30fb\u6b7b\u4ea1\u306a\u3069\uff09\u3001\u305d\u306e\u7570\u52d5\u65e5\u3068\u7406\u7531\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u300c10\u67081\u65e5\u5c31\u8077\u306e\u305f\u3081\u6276\u990a\u304b\u3089\u5916\u308c\u305f\u300d\u306a\u3069\u3068\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>8. \u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u914d\u5076\u8005\u306b\u3064\u3044\u3066<\/h3>\n<p>\u914d\u5076\u8005\u304c\u65e5\u672c\u56fd\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u914d\u5076\u8005\u300d\u6b04\u306b\u25cb\u5370\u3092\u4ed8\u3051\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6276\u990a\u95a2\u4fc2\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u3001\u9001\u91d1\u8a18\u9332\u306a\u3069\uff09\u306e\u6dfb\u4ed8\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165\u3084\u5a5a\u59fb\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u3066\u3001\u914d\u5076\u8005\u304c\u63a7\u9664\u5bfe\u8c61\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u7a0e\u52d9\u4e0a\u306e\u5224\u65ad\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\u3092\u904e\u5c0f\u306b\u898b\u7a4d\u3082\u308b\u3068\u3001\u4e0d\u9069\u5207\u306a\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u53ef\u80fd\u306a\u9650\u308a\u6b63\u78ba\u306a\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u8ff7\u3063\u305f\u5834\u5408\u306f\u3001\u81ea\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u914d\u5076\u8005\u306e\u53ce\u5165\u660e\u7d30\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u8a18\u5165\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2>\u914d\u5076\u8005\u304c\u300c\u7121\u300d\u306e\u5834\u5408\u306e\u8a18\u5165\u4e8b\u9805\u306f\uff1f<\/h2>\n<p>\u914d\u5076\u8005\u304c\u300c\u7121\u300d\u306e\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306b\u95a2\u3059\u308b\u6b04\u306f\u539f\u5247\u3068\u3057\u3066\u8a18\u5165\u305b\u305a\u3001\u6276\u990a\u89aa\u65cf\u3084\u305d\u306e\u4ed6\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u8a18\u5165\u3078\u3068\u9032\u307f\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u8a18\u5165\u3059\u3079\u304d\u9805\u76ee\u304c\u5c11\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3080\u3057\u308d\u3001\u5b50\u3069\u3082\u3084\u89aa\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u7533\u544a\u3001\u307e\u305f\u306f\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u306a\u3069\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3092\u9069\u5207\u306b\u5224\u65ad\u30fb\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u57fa\u672c\u60c5\u5831\u306e\u8a18\u5165\u306f\u5fc5\u9808<\/h3>\n<p>\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7533\u544a\u66f8\u306e\u4e0a\u90e8\u306b\u3042\u308b\u6c0f\u540d\uff08\u30d5\u30ea\u30ac\u30ca\uff09\u3001\u751f\u5e74\u6708\u65e5\u3001\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u3001\u4f4f\u6240\u3001\u4e16\u5e2f\u4e3b\u306e\u6c0f\u540d\u30fb\u7d9a\u67c4\u306f\u3001\u3059\u3079\u3066\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u3001\u914d\u5076\u8005\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u7a0e\u52d9\u51e6\u7406\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\u3067\u3042\u308a\u3001\u672a\u8a18\u5165\u306e\u5834\u5408\u306f\u66f8\u985e\u304c\u7121\u52b9\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2. \u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u8a18\u5165<\/h3>\n<p>\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5b50\u3069\u3082\u3084\u89aa\u3001\u7956\u7236\u6bcd\u306a\u3069\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002\u6c0f\u540d\u30fb\u30d5\u30ea\u30ac\u30ca\u3001\u7d9a\u67c4\u3001\u751f\u5e74\u6708\u65e5\u3001\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3001\u540c\u5c45\u30fb\u5225\u5c45\u306e\u72b6\u6cc1\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u7701\u7565\u53ef\u80fd\uff09\u3092\u3001\u8a72\u5f53\u3059\u308b\u89aa\u65cf\u3054\u3068\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u9f62\u3084\u6240\u5f97\u306b\u5fdc\u3058\u305f\u8a18\u8f09\u533a\u5206\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 22.6%\">\n<col style=\"width: 26.7%\">\n<col style=\"width: 50.8%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5bfe\u8c61<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u8a18\u8f09\u6b04\u30fb\u6271\u3044<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">16\u6b73\u672a\u6e80\u306e\u5b50<\/td>\n<td style=\"text-align: left\">\u5e74\u5c11\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left\">\u63a7\u9664\u5bfe\u8c61\u5916\u3060\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u8a18\u8f09\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">16\u6b73\u4ee5\u4e0a\u306e\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left\">\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u6b04\u306b\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">19\u6b73\uff5e22\u6b73\u306e\u5b50<\/td>\n<td style=\"text-align: left\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left\">\u63a7\u9664\u984d\u304c\u5897\u984d\u3055\u308c\u308b\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">70\u6b73\u4ee5\u4e0a\u306e\u89aa<\/td>\n<td style=\"text-align: left\">\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/td>\n<td style=\"text-align: left\">\u8ffd\u52a0\u63a7\u9664\u3042\u308a\u306e\u8001\u4eba\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u8a18\u8f09<\/td>\n<\/tr>\n<\/table>\n<p>\u4ee4\u548c8\u5e74\u5206\u306e\u7533\u544a\u66f8\u304b\u3089\u306f\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u3067\u6240\u5f97\u304c\u3053\u308c\u307e\u3067\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3082\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u6c34\u6e96\u307e\u3067\u306f\u65b0\u8a2d\u306e\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4ed5\u7d44\u307f\u304c\u52a0\u308f\u308a\u307e\u3057\u305f\u3002\u8a72\u5f53\u3059\u308b\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u7533\u544a\u66f8\u306e\u300c\u7279\u5b9a\u89aa\u65cf\u300d\u6b04\u3078\u306e\u30c1\u30a7\u30c3\u30af\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u7533\u544a\u3092\u5fd8\u308c\u308b\u3068\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u53cd\u6620\u3055\u308c\u305a\u3001\u624b\u53d6\u308a\u984d\u306b\u5f71\u97ff\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5b50\u304c\u3044\u308b\u5bb6\u5ead\u306b\u306f\u65e9\u3081\u306e\u6848\u5185\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3>3. \u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\uff08\u5be1\u592b\uff09\u63a7\u9664\u306e\u78ba\u8a8d\u3068\u8a18\u5165<\/h3>\n<p>\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u8a72\u5f53\u6b04\u306b\u63a7\u9664\u533a\u5206\u3068\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u3072\u3068\u308a\u89aa\u63a7\u9664\u306e\u8981\u4ef6\uff08\u4ee4\u548c8\u5e74\u5206\uff09\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u5a5a\u59fb\u3092\u3057\u3066\u304a\u3089\u305a\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\u3069\u3082\uff08\u7dcf\u6240\u5f97\u91d1\u984d62\u4e07\u5186\u4ee5\u4e0b\uff09\u304c\u3044\u308b<\/li>\n<li>\u81ea\u8eab\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5b50\u306e\u7dcf\u6240\u5f97\u8981\u4ef6\u306f\u6539\u6b63\u524d\u306e58\u4e07\u5186\u4ee5\u4e0b\u304b\u308962\u4e07\u5186\u4ee5\u4e0b\u3078\u3001\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u8981\u4ef6\u306f\u6539\u6b63\u524d\u306e500\u4e07\u5186\u4ee5\u4e0b\u304b\u30891,000\u4e07\u5186\u4ee5\u4e0b\u3078\u3001\u305d\u308c\u305e\u308c\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u3042\u308f\u305b\u3066\u63a7\u9664\u984d\u3082\u6240\u5f97\u7a0e\u306735\u4e07\u5186\u304b\u308938\u4e07\u5186\u3078\u3001\u4f4f\u6c11\u7a0e\u306730\u4e07\u5186\u304b\u308933\u4e07\u5186\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5be1\u5a66\u63a7\u9664\uff08\u5973\u6027\u306e\u307f\uff09\u306e\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u6b7b\u5225\u307e\u305f\u306f\u96e2\u5a5a\u3057\u3066\u304a\u308a\u3001\u5a5a\u59fb\u3057\u3066\u3044\u306a\u3044<\/li>\n<li>\u3072\u3068\u308a\u89aa\u306b\u8a72\u5f53\u3057\u306a\u3044<\/li>\n<li>\u7dcf\u6240\u5f97\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\uff08\u96e2\u5a5a\u306e\u5834\u5408\u3002\u6b7b\u5225\u306e\u5834\u5408\u306f\u6276\u990a\u89aa\u65cf\u306e\u8981\u4ef6\u306a\u3057\uff09<\/li>\n<\/ol>\n<\/div>\n<p>\u3072\u3068\u308a\u89aa\u63a7\u9664\u3068\u5be1\u5a66\u63a7\u9664\u306f\u91cd\u8907\u3057\u3066\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u8981\u4ef6\u3092\u6e80\u305f\u3059\u65b9\u3092\u9078\u3073\u3001\u9069\u7528\u306e\u6709\u7121\u3092\u8a18\u5165\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1171.htm\" target=\"_blank\" rel=\"noopener\">No.1171 \u3072\u3068\u308a\u89aa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>4. \u4ed6\u306e\u6276\u990a\u8005\u3068\u306e\u91cd\u8907\u7533\u544a\u306b\u6ce8\u610f\uff08\u5171\u50cd\u304d\u5bb6\u5ead\u306a\u3069\uff09<\/h3>\n<p>\u5171\u50cd\u304d\u306e\u5834\u5408\u3001\u5b50\u3069\u3082\u306a\u3069\u3092\u3069\u3061\u3089\u306e\u89aa\u304c\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u304b\u306f\u9078\u629e\u304c\u5fc5\u8981\u3067\u3059\u3002\u540c\u3058\u5b50\u3069\u3082\u3092\u592b\u5a66\u3067\u91cd\u8907\u3057\u3066\u6276\u990a\u306b\u5165\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u592b\u304c\u5b50\u3069\u3082\u3092\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u59bb\u306e\u7533\u544a\u66f8\u306b\u306f\u300c\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49\u300d\u306e\u6b04\u306b\u305d\u306e\u5b50\u3069\u3082\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u59bb\u304c\u6276\u990a\u3059\u308b\u5834\u5408\u3082\u540c\u69d8\u306e\u5bfe\u5fdc\u3068\u306a\u308a\u307e\u3059\u3002\u8aa4\u3063\u3066\u53cc\u65b9\u304c\u540c\u3058\u5b50\u3069\u3082\u3092\u7533\u544a\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u3084\u8abf\u6574\u304c\u5165\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u72b6\u614b\u3067\u300c\u6709\u300d\u3068\u8a18\u5165\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u4e0d\u8981\u306a\u914d\u5076\u8005\u60c5\u5831\u306e\u8a18\u8f09\u3084\u3001\u7a0e\u52d9\u51e6\u7406\u306e\u8aa4\u308a\u306e\u539f\u56e0\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u914d\u5076\u8005\u304c\u3044\u308b\u306e\u306b\u300c\u7121\u300d\u3068\u8a18\u8f09\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u6a29\u5229\u3092\u653e\u68c4\u3057\u3066\u3057\u307e\u3046\u5f62\u306b\u306a\u308a\u3001\u672c\u6765\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u305a\u306b\u7a0e\u91d1\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300c\u914d\u5076\u8005\u306e\u6709\u7121\u300d\u8a18\u5165\u6642\u306e\u6ce8\u610f\u70b9\u306f\uff1f<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u300c\u914d\u5076\u8005\u306e\u6709\u7121\u300d\u6b04\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308b\u8aa4\u89e3\u3084\u5931\u6557\u4f8b\u3092\u3082\u3068\u306b\u3001\u8a18\u5165\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u5165\u306f\u4f1a\u793e\u306e\u6307\u793a\u306b\u5f93\u3046<\/h3>\n<p>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306b\u306f\u3001\u7533\u544a\u8005\u672c\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u8a18\u5165\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5fc5\u305a\u3057\u3082\u5168\u3066\u306e\u6b04\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u52e4\u52d9\u5148\u304c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u3059\u3067\u306b\u7ba1\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7701\u7565\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53cd\u5bfe\u306b\u3001\u8a18\u5165\u3092\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300112\u6841\u306e\u756a\u53f7\u3092\u6b63\u78ba\u306b\u66f8\u304d\u307e\u3057\u3087\u3046\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u672a\u8a18\u5165\u306b\u3088\u3063\u3066\u7533\u544a\u66f8\u304c\u5dee\u3057\u623b\u3055\u308c\u305f\u308a\u3001\u51e6\u7406\u304c\u9045\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u4f1a\u793e\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u5bfe\u5fdc\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u914d\u5076\u8005\u306e\u6240\u5f97\u898b\u7a4d\u984d\u306f\u53ce\u5165\u3067\u306f\u306a\u304f\u6240\u5f97\u3092\u8a18\u5165<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u914d\u5076\u8005\u306e\u5e74\u9593\u6240\u5f97\u91d1\u984d\u3092\u6b63\u78ba\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u306a\u306e\u306f\u3001\u300c\u53ce\u5165\u300d\u3067\u306f\u306a\u304f\u300c\u6240\u5f97\u300d\u3092\u8a18\u5165\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\u304c\u30d1\u30fc\u30c8\u3067\u5e74\u9593136\u4e07\u5186\u306e\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834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\u5225\u5c45\u4e2d\u3067\u3059\u304c\u96e2\u5a5a\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u300c\u7121\u300d\u3067\u3088\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u3044\u3044\u3048\u3002\u6cd5\u7684\u306b\u5a5a\u59fb\u95a2\u4fc2\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u306a\u3089\u300c\u6709\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002\u751f\u8a08\u304c\u5225\u3067\u3082\u5a5a\u59fb\u304c\u89e3\u6d88\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u300c\u914d\u5076\u8005\u6709\u300d\u3067\u3059\u3002<\/p>\n<h3>Q3. \u914d\u5076\u8005\u304c\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u3067\u751f\u6d3b\u8cbb\u3092\u4ed5\u9001\u308a\u3057\u3066\u3044\u307e\u3059\u3002\u7533\u544a\u53ef\u80fd\u3067\u3059\u304b\uff1f<\/h3>\n<p> 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