{"id":31938,"date":"2022-06-14T16:30:48","date_gmt":"2022-06-14T07:30:48","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/account\/?p=31938"},"modified":"2025-08-27T23:31:21","modified_gmt":"2025-08-27T14:31:21","slug":"ct03","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/account\/guide\/consumption-tax\/ct03.html","title":{"rendered":"\u300c\u7533\u544a\u60c5\u5831\u300d\u306e\u4f7f\u3044\u65b9\uff08\u6d88\u8cbb\u7a0e\u7533\u544a\uff09"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u300c\u6d88\u8cbb\u7a0e\u7533\u544a\u300d\u6a5f\u80fd\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u7533\u544a\u60c5\u5831\u3092\u767b\u9332\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5bfe\u8c61\u30da\u30fc\u30b8<\/h2>\n<p>\u6c7a\u7b97\u30fb\u7533\u544a\uff1e\u6d88\u8cbb\u7a0e\u7533\u544a\uff1e<a class=\"key\" 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src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2022\/03\/images_20220323_01.png\" alt=\"\" \/><\/a><\/p>\n<p>\u5165\u529b\u3057\u305f\u65e5\u4ed8\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/10\/2023-10-23_14h30_34.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/10\/2023-10-23_14h30_34.png\" alt=\"\" \/><\/a><\/p>\n<h2 id=\"ttl02\">\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u300c\u8a08\u7b97\u65b9\u6cd5\u300d\u3067\u306f\u3001\u58f2\u4e0a\u91d1\u984d\u3084\u4ed5\u5165\u91d1\u984d\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u5f0f\u3092\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/%E3%80%90%E4%BC%9A%E8%A8%88%E3%80%91%E7%94%B3%E5%91%8A%E6%83%85%E5%A0%B1%EF%BC%9E%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/%E3%80%90%E4%BC%9A%E8%A8%88%E3%80%91%E7%94%B3%E5%91%8A%E6%83%85%E5%A0%B1%EF%BC%9E%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95.png\" alt=\"\" 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noopener\">\u4e8b\u696d\u8005<\/a>\u300d\u753b\u9762\u3067\u4ee5\u4e0b\u306e\u8a2d\u5b9a\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u4ed5\u5165\u51e6\u7406\u65b9\u6cd5\u300d\u3067\u300c\u7a4d\u4e0a\u3052\u300d\u3092\u9078\u629e\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u300c\u7d4c\u7406\u65b9\u5f0f\u300d\u3067\u300c\u7a0e\u8fbc\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b<\/li>\n<li>\u300c\u4ed5\u5165\u300d\u306e\u300c\u7aef\u6570\u51e6\u7406\u300d\u3067\u300c\u5207\u308a\u4e0a\u3052\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<p><a><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/10\/2023-10-12_11h23_54.png\" alt=\"\" \/><\/a><\/p>\n<h2 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noopener\">\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d\u30fb\u69d8\u5f0f\u7b49\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<p><small>\u203b1 \u300c\u57fa\u6e96\u671f\u9593\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u671f\u9593\u3092\u3044\u3044\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\u524d\u3005\u5e74\u3001\u6cd5\u4eba\u3067\u3042\u308c\u3070\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\u3092\u6307\u3057\u307e\u3059\u3002<\/small><br \/>\n<small>\u203b2 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id=\"ttl04\">\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d<\/h2>\n<p>\u300c\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u300d\u3068\u300c\u4e2d\u9593\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d\u300d\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u307e\u305f\u306f\u300c\u78ba\u5b9a\u7533\u544a\u306e\u304a\u77e5\u3089\u305b\u300d\u306e\u306f\u304c\u304d\u3092\u53c2\u8003\u306b\u91d1\u984d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/2023-10-02_11h43_30.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/2023-10-02_11h43_30.png\" alt=\"\" \/><\/a><\/p>\n<p>\u5165\u529b\u3057\u305f\u300c\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u300d\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u2469\u306b\u3001\u300c\u4e2d\u9593\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d\u300d\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u3251\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2022\/05\/images_20220509_03.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2022\/05\/images_20220509_03.png\" alt=\"images_20220509_03\" \/><\/a><\/p>\n<h2 id=\"ttl05\">\u4ed8\u8a18\u4e8b\u9805<\/h2>\n<p>\u300c\u4ed8\u8a18\u4e8b\u9805\u300d\u3067\u306f\u3001\u300c\u5272\u8ce6\u57fa\u6e96\u300d\u300c\u5ef6\u6255\u57fa\u6e96\u300d\u300c\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u300d\u300c\u73fe\u91d1\u4e3b\u7fa9\u4f1a\u8a08\u300d\u306b\u3064\u3044\u3066\u5404\u57fa\u6e96\u306e\u9069\u7528\u6709\u7121\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<p>\u9078\u629e\u3057\u305f\u5185\u5bb9\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u300c\u4ed8\u8a18\u4e8b\u9805\u300d\u6b04\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/2023-10-02_11h49_43.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/2023-10-02_11h49_43.png\" alt=\"\" \/><\/a><\/p>\n<h2 id=\"ttl06\">\u4ed5\u5165\u308c\u7a0e\u984d\u306e\u8abf\u6574\u984d<\/h2>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408\u3084\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u671f\u9996\u68da\u5378\u8cc7\u7523\u3084\u671f\u672b\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/2023-10-02_11h50_48.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/2023-10-02_11h50_48.png\" alt=\"\" \/><\/a><\/p>\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6491.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.6491\u2003\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u300c2\u5272\u7279\u4f8b\u300d\u3092\u5229\u7528\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u300c\u4ed5\u5165\u308c\u7a0e\u984d\u306e\u8abf\u6574\u984d\u300d\u306e\u5165\u529b\u306f\u4e0d\u8981\u3067\u3059\u3002<\/li>\n<li>\u300c\u7c21\u6613\u8ab2\u7a0e\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5165\u529b\u9805\u76ee\u306f\u8868\u793a\u3055\u308c\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u6d88\u8cbb\u7a0e\u738710\uff05\u306e\u5834\u5408\u306e\u8abf\u6574\u4f8b<\/h3>\n<ul>\n<li><strong>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408<\/strong>\uff1a\u300c\u671f\u9996\u68da\u5378\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u00d77.8\/110\u300d\u306e\u91d1\u984d\u3092<strong>\u52a0\u7b97<\/strong><\/li>\n<li><strong>\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408<\/strong>\uff1a\u300c\u671f\u672b\u68da\u5378\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u00d77.8\/110\u300d\u306e\u91d1\u984d\u3092<strong>\u6e1b\u7b97<\/strong><\/li>\n<\/ul>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u4f34\u3044\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u767b\u9332\u3057\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u4e2d\u9014\u3067\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u524d\u65e5\u307e\u3067\u306b\u4ed5\u5165\u308c\u305f\u68da\u5378\u8cc7\u7523\u306e\u3046\u3061\u3001\u305d\u306e\u524d\u65e5\u6642\u70b9\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u68da\u5378\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u300d\u304c\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\n<\/div>\n<h2 id=\"ttl07\">\u56fa\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8abf\u6574\u984d<\/h2>\n<p>\u539f\u5247\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ed5\u5165\u308c\u3084\u56fa\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8abf\u6574\u984d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/2023-10-02_11h55_04-1.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/8\/2023\/06\/2023-10-02_11h55_04-1.png\" alt=\"\" \/><\/a><\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u300c2\u5272\u7279\u4f8b\u300d\u3092\u5229\u7528\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8abf\u6574\u984d\u300d\u306e\u5165\u529b\u306f\u4e0d\u8981\u3067\u3059\u3002<\/li>\n<li>\u300c\u7c21\u6613\u8ab2\u7a0e\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5165\u529b\u9805\u76ee\u306f\u8868\u793a\u3055\u308c\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u5165\u529b\u9805\u76ee\u306e\u8a73\u7d30<\/h3>\n<h4>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u5909\u52d5\u6642\u306e\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523<sup>\u203b<\/sup>\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8abf\u6574(\u52a0\u7b97\u53c8\u306f\u6e1b\u7b97)\u984d<\/strong>\u3000\u203b\u2460\uff5e\u2463<\/h4>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u901a\u7b97\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u3001\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u4ed5\u5165\u308c\u7b49\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u5bfe\u3057\u3066\u8457\u3057\u304f\u5909\u52d5\u3057\u305f\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6421.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.6421\u2003\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u8457\u3057\u304f\u5909\u52d5\u3057\u305f\u3068\u304d\u306e\u8abf\u6574\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<h4>\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u8ab2\u7a0e\u696d\u52d9\u7528\uff08\u975e\u8ab2\u7a0e\u696d\u52d9\u7528\uff09\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u8abf\u6574(\u52a0\u7b97\u53c8\u306f\u6e1b\u7b97)\u984d<\/strong>\u3000\u203b\u2464\uff5e\u2467<\/h4>\n<p>\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u4ed5\u5165\u308c\u7b49\u306e\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u304a\u3044\u3066\u3001\u53d6\u5f97\u5f53\u521d\u306b\u8ab2\u7a0e\u696d\u52d9\u7528\u3067\u3042\u3063\u305f\u3082\u306e\u3092\u975e\u8ab2\u7a0e\u696d\u52d9\u7528\u3068\u3057\u3066\u3001\u3042\u308b\u3044\u306f\u3001\u975e\u8ab2\u7a0e\u696d\u52d9\u7528\u3067\u3042\u3063\u305f\u3082\u306e\u3092\u8ab2\u7a0e\u696d\u52d9\u7528\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u4ed5\u5165\u6d88\u8cbb\u7a0e\u306e\u8abf\u6574\u984d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u3092\u8ab2\u7a0e\u8cc3\u8cb8\u7528\u306b\u4f9b\u3057\u305f\uff08\u8b72\u6e21\u3057\u305f\uff09\u5834\u5408\u306e\u52a0\u7b97\u984d<\/strong>\u3000\u203b\u2468\uff5e\u246b<\/h4>\n<p>\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u306b\u4fc2\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5236\u9650\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u3092\u8abf\u6574\u671f\u9593\u306b\u8ab2\u7a0e\u8cc3\u8cb8\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u3084\u4ed6\u306e\u3082\u306e\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u3001\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306e\u52a0\u7b97\u984d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/r02kaisei.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b\uff5c\u56fd\u7a0e\u5e81 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href=\"https:\/\/biz.moneyforward.com\/support\/account\/faq\/consumption-tax-faq\/ct10.html\" target=\"_blank\" class=\"btn\" rel=\"noopener\">Q. \u300c\u6d88\u8cbb\u7a0e\u7533\u544a\u300d\u6a5f\u80fd\u3092\u4f7f\u3063\u3066\u4fee\u6b63\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3044\u3067\u3059\u3002\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6982\u8981 \u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u300c\u6d88\u8cbb\u7a0e\u7533\u544a\u300d\u6a5f\u80fd\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u7533\u544a\u60c5\u5831\u3092\u767b\u9332\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002 \u5bfe\u8c61\u30da\u30fc\u30b8 \u6c7a\u7b97\u30fb\u7533\u544a\uff1e\u6d88\u8cbb\u7a0e\u7533\u544a\uff1e\u7533\u544a\u60c5\u5831 \u5bfe\u8c61\u306e\u304a\u5ba2\u3055\u307e \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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