{"id":30484,"date":"2018-02-15T15:23:07","date_gmt":"2018-02-15T06:23:07","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=30484"},"modified":"2026-04-09T14:06:28","modified_gmt":"2026-04-09T05:06:28","slug":"%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%82%82%e3%81%99%e3%81%90%e5%88%86%e3%81%8b%e3%82%8b%ef%bc%81%e7%a8%8e%e7%90%86%e5%a3%ab%e3%81%8c%e5%9b%b3%e8%a7%a3%e3%81%a7%e6%95%99%e3%81%88%e3%82%8b%e4%bb%ae","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/30484\/","title":{"rendered":"\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u3067\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u6240\u5f97\u306e\u533a\u5206\u3084\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u3067\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u3084\u6240\u5f97\u306e\u8a08\u7b97\u6cd5\u3001\u8ab2\u7a0e\u65b9\u5f0f\u306a\u3069\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/topics\/15189\/?provider=ta_basic&provider_info=cv.30484.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/wp-content\/uploads\/2026\/01\/minibook_tax_return_30484.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u8cb7\u30fb\u53d6\u5f15\u5225\u300c\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u300d\u5224\u5b9a\u30ac\u30a4\u30c9<\/p>\n                    <p 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id=\"post-below-intro\"><\/div><h2>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u306e\u5229\u76ca\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f<\/h2>\n<p>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u3001\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3084\u516c\u52d9\u54e1\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306f\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u306b\u3088\u308b\u5229\u76ca\u304c\u5e74\u959320\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u5229\u76ca\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3082\u3001\u7d66\u4e0e\u6240\u5f97\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u4ee5\u5916\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u3068\u306e\u5408\u8a08\u304c\u5e74\u959320\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u53d6\u5f15\u3067\u640d\u5931\u304c\u51fa\u3066\u53ce\u652f\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u5834\u5408\u3084\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u3068\u306e\u5408\u8a08\u304c\u5e74\u959320\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306e20\u4e07\u5186\u3068\u306f\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u53d6\u5f15\u306b\u3088\u3063\u3066\u5f97\u305f\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002\u53d6\u5f15\u6240\u304b\u3089\u51fa\u91d1\u3057\u3066\u9280\u884c\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u91d1\u984d\u3067\u306f\u306a\u3044\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e\u5834\u5408\u306f\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u3067\u5f97\u305f\u6240\u5f97\u984d\u306b\u95a2\u308f\u3089\u305a\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u304c\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1987\/\" data-lkc-id=\"530\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u306f\u3044\u304f\u3089\u304b\u3089\u5fc5\u8981\uff1f\u7d66\u4e0e\u6240\u5f97\u8005\u306a\u30693\u3064\u306e\u4f8b\u306b\u5206\u3051\u3066\u89e3\u8aac<\/div><div 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u306e\u5229\u76ca\u3092\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: 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title=\"\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u300d\u306f\u6700\u592715\uff05\u3001\u7533\u544a\u306e\u9045\u308c\u3084\u7533\u544a\u306e\u5fd8\u308c\u306e\u5834\u5408\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41440\/\" data-internallinksmanager029f6b8e52c=\"129\" title=\"\u7121\u7533\u544a\u52a0\u7b97\u7a0e\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u300d\u306f\u6700\u592730\uff05\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u60aa\u610f\u3092\u6301\u3063\u3066\u7533\u544a\u984d\u3092\u8aa4\u9b54\u5316\u3057\u305f\u308a\u3001\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u300c\u91cd\u52a0\u7b97\u7a0e\u300d\u306f\u6700\u592750\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306f\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u53d6\u5f15\u6240\u306b\u60c5\u5831\u306e\u958b\u793a\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u53d6\u5f15\u60c5\u5831\u3092\u8abf\u3079\u308c\u3070\u3001\u8ab0\u304c\u3044\u304f\u3089\u5229\u76ca\u3092\u51fa\u3057\u3066\u3044\u308b\u304b\u7c21\u5358\u306b\u308f\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u300c\u30d0\u30ec\u306a\u3044\u300d\u3068\u8003\u3048\u305a\u306b\u3001\u307e\u305a\u306f\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3069\u3046\u304b\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/899\/\" data-lkc-id=\"26\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u7533\u544a\u7fa9\u52d9\u3001\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\uff1f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u306a\u304c\u3089\u3001\u610f\u56f3\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u60aa\u8cea\u306a\u8131\u7a0e\u306b\u5bfe\u3057\u3066\u306f\u53b3\u3057\u3044\u7f70\u5247\u304c\u3042\u308a\u3001\u53b3\u6b63\u306a\u51e6\u5206\u304c\u4e0b\u3055\u308c\u307e\u3059\u3002\u7f70\u5247\u306e\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5c11\u3057\u3067\u3082\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u539f\u5247\u3068\u3057\u30662\u670816\u65e5\u301c3\u670815\u65e5\uff08\u795d\u4f11\u65e5\u306e\u5834\u5408\u306f\u7fcc\u65e5\uff09\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3084\u7d0d\u7a0e\u3092\u3057\u306a\u3044\u3068\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u7533\u544a\u6f0f\u308c\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u91cd\u3044\u7a0e\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u306e\u6240\u5f97\u306e\u5206\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u6240\u5f97\u306f\u3001\u4e00\u822c\u7684\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u7d66\u4e0e\u6240\u5f97\u306e\u3042\u308b\u65b9\u304c\u3001\u526f\u696d\u3067\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u307b\u3068\u3093\u3069\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u58f2\u8cb7\u3092\u4e3b\u306a\u30d3\u30b8\u30cd\u30b9\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e8b\u696d\u306e\u652f\u6255\u3044\u624b\u6bb5\u3068\u3057\u3066\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u500b\u4eba\u7684\u306a\u8cc7\u7523\u904b\u7528\u3084\u526f\u696d\u3068\u3057\u3066\u306e\u58f2\u8cb7\u3067\u3042\u308c\u3070\u3001\u96d1\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41247\/\" data-lkc-id=\"174\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u96d1\u6240\u5f97\u3068\u306f\uff1f\u7a0e\u7387\u3084\u63a7\u9664\u3092\u7406\u89e3\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306b\u5099\u3048\u3088\u3046<\/div><div class=\"lkc-excerpt\">\u96d1\u6240\u5f97\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3084\u7d66\u4e0e\u6240\u5f97\u3001\u5229\u5b50\u6240\u5f97\u306a\u3069\u4ed6\u306e9\u7a2e\u985e\u306e\u3044\u305a\u308c\u306e\u6240\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97\u306e\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u516c\u7684\u5e74\u91d1\u3084\u975e\u55b6\u696d\u7528\u8cb8\u91d1\u306e\u5229\u5b50\u3001\u4e8b\u696d\u6027\u304c\u5f31\u3044\u5834\u5408\u306e\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306a\u3069\u306e\u526f\u696d\u306e\u6240\u5f97\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u96d1\u6240\u5f97\u306e\u6240\u5f97\u7a0e\u984d\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3084\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u5408\u8a08\u3057\u3066\u7dcf\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u7387\u306f\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u3001\u63a7\u9664\u984d\u3082\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u96d1\u6240\u5f97\u3068\u306a\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u7d4c\u8cbb\u306e\u8003\u3048\u65b9\u3084\u3001\u78ba\u5b9a\u7533\u544a\u3001\u6240\u5f97\u63a7\u9664...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u3067\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/h2>\n<p>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u6b21\u306e3\u3064\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u53d6\u5f15\u6240\u304b\u3089\u306e\u51fa\u91d1\u3057\u305f\u6642\u70b9\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u3042\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<h3>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u58f2\u5374\u6642<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u3092\u58f2\u5374\u3057\u3001\u5229\u76ca\u304c\u78ba\u5b9a\u3057\u305f\u3068\u304d\u306b\u6240\u5f97\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u30921\u4e07\u5186\u3067\u8cfc\u5165\u3057\u3001\u305d\u306e\u5f8c2\u4e07\u5186\u3067\u58f2\u5374\u3059\u308b\u3068\u3001\u5dee\u984d\u306e1\u4e07\u5186\u304c\u6240\u5f97\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u72b6\u614b\u3067\u8a55\u4fa1\u984d\u304c\u4e0a\u304c\u308a\u3001\u542b\u307f\u76ca\u304c\u51fa\u305f\u3068\u3057\u3066\u3082\u6240\u5f97\u306b\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002\u3042\u304f\u307e\u3067\u3082\u58f2\u5374\u6642\u306e\u640d\u76ca\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u76ca\u306f\u3001\u58f2\u5374\u6642\u306e\u4fa1\u984d\u304b\u3089\u53d6\u5f97\u6642\u306e\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u53d6\u5f97\u6642\u306e\u4fa1\u984d\u306b\u306f\u624b\u6570\u6599\u306a\u3069\u53d6\u5f97\u306b\u5fc5\u8981\u306a\u7d4c\u8cbb\u3082\u542b\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u6240\u5f97\u984d\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\"><strong>\u58f2\u5374\u6642\u306e\u4fa1\u984d \uff0d \u53d6\u5f97\u6642\u306e1\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4fa1\u984d \u00d7 \u58f2\u5374\u3057\u305f\u6570\u91cf \uff1d \u6240\u5f97\u984d<\/strong><\/div>\n<h3>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u6c7a\u6e08\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3057\u305f\u6642<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u3092\u6c7a\u6e08\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u4eee\u60f3\u901a\u8ca8\u3092\u4e00\u5ea6\u58f2\u5374\u3057\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u3092\u6c7a\u6e08\u3057\u305f\u6642\u70b9\u3067\u53d6\u5f97\u6642\u306e\u4fa1\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308c\u3070\u3001\u6240\u5f97\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u30921BTC = 100\u4e07\u5186\u306e\u3068\u304d\u306b\u8cfc\u5165\u3057\u30011BTC = 120\u4e07\u5186\u306e\u3068\u304d\u306b\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u5dee\u984d\u306e20\u4e07\u5186\u304c\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u6c7a\u6e08\u6642\u306e\u6240\u5f97\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\"><strong>\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c \uff0d \u53d6\u5f97\u6642\u306e1\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4fa1\u984d \u00d7 \u58f2\u5374\u3057\u305f\u6570\u91cf \uff1d \u6240\u5f97\u984d<\/strong><\/div>\n<h3>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u540c\u58eb\u3092\u4ea4\u63db\u3057\u305f\u6642<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u540c\u58eb\u3092\u4ea4\u63db\u3059\u308b\u6642\u3082\u3001\u4eee\u60f3\u901a\u8ca8\u3092\u4e00\u5ea6\u58f2\u5374\u3057\u3001\u65b0\u305f\u306b\u5225\u306e\u4eee\u60f3\u901a\u8ca8\u3092\u8cfc\u5165\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u30a4\u30fc\u30b5\u30ea\u30a2\u30e0\u306b\u4ea4\u63db\u3059\u308b\u3068\u304d\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u53d6\u5f97\u6642\u306e\u4fa1\u984d\u3068\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u6642\u4fa1\u3092\u6bd4\u3079\u3066\u3001\u5dee\u984d\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308c\u3070\u6240\u5f97\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u540c\u58eb\u3092\u4ea4\u63db\u3059\u308b\u6642\u306e\u6240\u5f97\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u5b9f\u969b\u306b\u65e5\u672c\u5186\u306b\u63db\u91d1\u3057\u3066\u3044\u306a\u304f\u3068\u3082\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\"><strong>\u8cfc\u5165\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u6642\u306e\u4fa1\u984d \uff0d \u58f2\u5374\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u6642\u306e\u4fa1\u984d \uff1d \u6240\u5f97\u984d<\/strong><\/div>\n<h2>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u306e\u8ab2\u7a0e\u65b9\u5f0f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u96d1\u6240\u5f97\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u5229\u76ca\u306f\u3001\u73fe\u5728\u306f\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u306e\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53025\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4eee\u60f3\u901a\u8ca8\u306b\u3088\u308a300\u4e07\u5186\u306e\u6240\u5f97\u3092\u5f97\u3066\u3001\u304b\u3064\u7d66\u4e0e\u6240\u5f97\u304c500\u4e07\u5186\u3042\u308b\u5834\u5408\u306f\u3001\u4e21\u8005\u3092\u8db3\u3057\u305f800\u4e07\u5186\u304b\u3089\u63a7\u9664\u984d\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u3001\u6240\u5f97\u304c\u9ad8\u304f\u306a\u308c\u3070\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308b\u7d2f\u9032\u8ab2\u7a0e\u3067\u3059\u3002\u6700\u9ad8\u306745\uff05\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3068\u5408\u308f\u305b\u308b\u306855\uff05\u306e\u7a0e\u7387\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53025\/\" data-lkc-id=\"527\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u7dcf\u5408\u8ab2\u7a0e\u3068\u306f\uff1f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u306e\u9055\u3044\u3084\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u6240\u5f97\u7a0e\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u500b\u5225\u306b\u8a08\u7b97\u3092\u884c\u3063\u305f\u5f8c\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u3092\u6c42\u3081\u3001\u305d\u3053\u304b\u3089\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u7dcf\u5408\u8ab2\u7a0e\u304c\u30d9\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306f\u5177\u4f53\u7684\u306b\u4f55\u304b\u3068\u3044\u3046\u3053\u3068\u304b\u3089\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u306e\u9055\u3044\u3001\u78ba\u5b9a\u7533\u544a\u306e\u4ed5\u65b9\u307e\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u3068\u306f\uff1f\u7dcf\u5408\u8ab2\u7a0e\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u5f97\u305f\u8907\u6570\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u3082\u3068\u306b\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u8ab2\u7a0e\u65b9\u5f0f\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3084\u914d\u5f53\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u3001\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u306e\u6240\u5f97\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3067\u751f\u3058\u305f\u640d\u5931\u306f\u3001\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3067\u3082\u7d66\u4e0e\u6240\u5f97\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u306a\u3069\u4ed6\u306e\u533a\u5206\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u306b\u3088\u308b\u6240\u5f97\u304c\u96d1\u6240\u5f97\u306e\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u96d1\u6240\u5f97\u306f\u3001\u4ed6\u306e\u533a\u5206\u6240\u5f97\u3068\u306f\u901a\u7b97\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u6027\u8cea\u3092\u6301\u3061\u307e\u3059\u3002\u307e\u305f\u3001\u682a\u53d6\u5f15\u3067\u751f\u3058\u305f\u640d\u5931\u306e\u3088\u3046\u306b\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u53d6\u5f15\u306e\u6240\u5f97\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45949\/\" data-internallinksmanager029f6b8e52c=\"153\" title=\"\u79fb\u52d5\u5e73\u5747\u6cd5\">\u79fb\u52d5\u5e73\u5747\u6cd5<\/a>\u3068\u7dcf\u5e73\u5747\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a08\u7b97\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u306b\u306f\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u3092\u53d6\u5f97\u3057\u305f\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u307e\u3067\u306b\u3001\u300c\u6240\u5f97\u7a0e\u306e\u6697\u53f7\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/02\/kasou-todoke-1-e1738920709938.png\" alt=\"\u6240\u5f97\u7a0e\u306e\u6697\u53f7\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/21kasou.htm\" target=\"_blank\" rel=\"noopener\">A1-21 \u6240\u5f97\u7a0e\u306e\u6697\u53f7\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8cfc\u5165\u306e\u90fd\u5ea6\u8a08\u7b97\u3059\u308b\u300c\u79fb\u52d5\u5e73\u5747\u6cd5\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u79fb\u52d5\u5e73\u5747\u6cd5\u306f\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u3092\u8cfc\u5165\u3059\u308b\u90fd\u5ea6\u3001\u53d6\u5f97\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u53d6\u5f15\u306e\u5ea6\u306b\u8a08\u7b97\u3059\u308b\u624b\u9593\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u53d6\u5f15\u72b6\u6cc1\u306b\u8fd1\u3044\u5f62\u3067\u53d6\u5f97\u4fa1\u984d\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u3082\u898b\u7a4d\u3082\u308a\u304c\u3059\u3050\u3067\u304d\u308b\u70b9\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3>1\u5e74\u9593\u307e\u3068\u3081\u3066\u8a08\u7b97\u3059\u308b\u300c\u7dcf\u5e73\u5747\u6cd5\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u5e73\u5747\u6cd5\u306f\u30011\u5e74\u9593\u306b\u8cfc\u5165\u3057\u305f\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u91d1\u984d\u3092\u5408\u7b97\u3057\u3066\u5e73\u5747\u53d6\u5f97\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u53d6\u5f15\u4e8b\u696d\u8005\u3088\u308a\u767a\u884c\u3055\u308c\u308b\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u3001\u56fd\u7a0e\u5e81\u304c\u7528\u610f\u3059\u308b\u8a08\u7b97\u66f8\u306b\u8ee2\u8a18\u3059\u308b\u3060\u3051\u3067\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5e74\u306e\u9014\u4e2d\u3067\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u3082\u308a\u3092\u3057\u3065\u3089\u3044\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h2>\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u306e\u8a08\u7b97\u66f8<\/h2>\n<p><span style=\"background-color: 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