{"id":76669,"date":"2025-02-21T15:54:38","date_gmt":"2025-02-21T06:54:38","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=76669"},"modified":"2026-01-23T10:41:08","modified_gmt":"2026-01-23T01:41:08","slug":"%e5%ae%9a%e9%a1%8d%e6%b8%9b%e7%a8%8e%e3%81%af%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%ae%e5%b0%82%e5%be%93%e8%80%85%ef%bc%88%e5%ae%b6%e6%97%8f%ef%bc%89%e3%82%82%e5%af%be%e8%b1%a1%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/76669\/","title":{"rendered":"\u4ee4\u548c7\u5e74\u5ea6\u306e\u5b9a\u984d\u6e1b\u7a0e\u306b\u4f4f\u6c11\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u6761\u4ef6\u306f\uff1f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5c02\u5f93\u8005\uff08\u5bb6\u65cf\uff09\u3082\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" rel=\"noopener\" target=\"_blank\">\u767d\u8272\u7533\u544a<\/a>\u306e\u4e8b\u696d\u5c02\u5f93\u8005\uff08\u4ee5\u4e0b\u3001\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\uff09\u306f\u5b9a\u984d\u6e1b\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u5c02\u5f93\u8005\u304c\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u4e0d\u516c\u5e73\u6027\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5c02\u5f93\u8005\u306f\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u5236\u5ea6\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c6\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0eQ&amp;A\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5c02\u5f93\u8005\u306e\u5b9a\u984d\u6e1b\u7a0e\u306f\u3044\u304f\u3089\uff1f<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.soumu.go.jp\/main_content\/000973755.pdf\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\u306b\u4fc2\u308bQ&amp;A\u96c6\uff5c\u7dcf\u52d9\u7701\u81ea\u6cbb\u7a0e\u52d9\u5c40\u5e02\u753a\u6751\u7a0e\u8ab2<br \/>\n<\/a>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_2.htm#:~:text=%E4%BD%8F%E6%B0%91%E7%A8%8E%EF%BC%88%E6%89%80%E5%BE%97%E5%89%B2%EF%BC%89%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6,%E5%89%B2%EF%BC%89%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%8A%E3%81%BE%E3%81%9B%E3%82%93%E3%80%82\" rel=\"noopener\" target=\"_blank\">\u5bb6\u65cf\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u308b\u5c02\u5f93\u8005\u306e\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u307f\u306e\u65b9\u306e\u5834\u5408\u3001\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff09\u203b\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u8005\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u30012,015\u4e07\u5186\u4ee5\u4e0b\u300d\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee4\u548c5\u5e74\u5206\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u53c2\u8003\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/teigakugenzei\/01.htm\" rel=\"noopener\" target=\"_blank\">\u5b9a\u984d\u6e1b\u7a0e\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<br \/>\n<\/a>\u53c2\u8003\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000973755.pdf\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\u306b\u4fc2\u308bQ&amp;A\u96c6\uff5c\u7dcf\u52d9\u7701\u81ea\u6cbb\u7a0e\u52d9\u5c40\u5e02\u753a\u6751\u7a0e\u8ab2<\/a><\/p>\n<h2>\u5b9a\u984d\u6e1b\u7a0e\u306f\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u5bfe\u8c61\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u5b9a\u984d\u6e1b\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/b><\/span>\u6e1b\u7a0e\u984d\u306f\u4e00\u822c\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u3068\u540c\u3058\u3067\u3001\u6240\u5f97\u7a0e3\u4e07\u5186\u30fb\u4f4f\u6c11\u7a0e1\u4e07\u5186\u306e\u8a084\u4e07\u5186\u3067\u3059\u3002\u7d0d\u7a0e\u8005\u306e\u6276\u990a\u89aa\u65cf\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u5b9a\u984d\u6e1b\u7a0e\u306e\u53d7\u3051\u65b9\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u65b9\u304c\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u308b\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u30d1\u30bf\u30fc\u30f3\u5225\u306b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u308b\u8981\u4ef6<\/h3>\n<p>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5834\u5408\u3001\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u308b\u306b\u306f\u4ee5\u4e0b\u306e3\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h4>\u3010\u30b1\u30fc\u30b91\u3011\u5e74\u53ce\u304c103\u4e07\u5186\u4ee5\u4e0b\u3067\u7d0d\u7a0e\u8005\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u5834\u5408<\/h4>\n<p>\u5e74\u53ce103\u4e07\u5186\u4ee5\u4e0b\u3067\u7d0d\u7a0e\u8005\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u7b49\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u308b\u305f\u3081\u3001\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u7533\u8acb\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u307f\u304c\u884c\u3046\u305f\u3081\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u672c\u4eba\u306f\u5b9a\u984d\u6e1b\u7a0e\u306b\u95a2\u3057\u3066\u4f55\u3082\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u3010\u30b1\u30fc\u30b92\u3011\u5e74\u53ce\u304c103\u4e07\u5186\u4ee5\u4e0a\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/h4>\n<p>\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u7a0e\u6cd5\u4e0a\u7d0d\u7a0e\u8005\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/p>\n<p>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u306b\u5bfe\u3057\u3066\u5b9a\u984d\u6e1b\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e2\u3064\u306e\u30b1\u30fc\u30b9\u306e\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306b<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3092\u53d7\u3051\u308b\u5834\u5408<br \/>\n\u3053\u306e\u5834\u5408\u306f\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u304c\u5e74\u672b\u8abf\u6574\u3067\u5b9a\u984d\u6e1b\u7a0e\u984d\u3092\u53cd\u6620\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u672c\u4eba\u306f\u4f55\u3082\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306b\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408<br \/>\n\u3053\u306e\u5834\u5408\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306f\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u304f\u308c\u307e\u305b\u3093\u3002\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<h4>\u3010\u30b1\u30fc\u30b93\u3011\u5e74\u53ce\u304c103\u4e07\u5186\u4ee5\u4e0a\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/h4>\n<p>\u8907\u6570\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u7406\u7531\u304b\u3089\u3001\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7533\u8acb\u3092\u884c\u3048\u3070\u3001\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u5c02\u5f93\u8005\u306e\u3069\u3061\u3089\u3067\u5b9a\u984d\u6e1b\u7a0e\u3092\u884c\u3046\u304b<\/h2>\n<p>\u5c02\u5f93\u8005\u304c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306a\u306e\u304b\u3001\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306a\u306e\u304b\u306b\u3088\u3063\u3066\u5b9a\u984d\u6e1b\u7a0e\u306e\u7533\u8acb\u65b9\u6cd5\u304c\u9055\u3044\u307e\u3059\u3002\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u306a\u304b\u3067\u3082\u30d1\u30bf\u30fc\u30f3\u304c\u5206\u304b\u308c\u308b\u306e\u3067\u3001\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u5bfe\u5fdc\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u5834\u5408<\/h3>\n<p>\u524d\u8ff0\u3057\u305f\u901a\u308a\u3001\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u308b\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u30d1\u30bf\u30fc\u30f3\u306f\u4ee5\u4e0b\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>1\u3064\u76ee\u306f\u3001\u7d66\u4e0e\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u5834\u5408\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u7b49\u3068\u3057\u3066\u7533\u8acb\u3059\u308b\u3053\u3068\u3067\u5b9a\u984d\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>2\u3064\u76ee\u306f\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u308a\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u5834\u5408\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u306f\u3001\u5bb6\u65cf\u3067\u3042\u3063\u3066\u3082\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u306e\u3067\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u5b9a\u984d\u6e1b\u7a0e\u306e\u7533\u8acb\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u8981\u6ce8\u610f\uff01\u6240\u5f97\u304c\u5c11\u984d\u306e\u305f\u3081\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u5834\u5408<\/h4>\n<p>\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u3066\u3082\u305d\u306e\u984d\u304c\u5c11\u984d\u306a\u305f\u3081\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306f\u3068\u304f\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u7b49\u306b\u306a\u308b\u3053\u3068\u3082\u81ea\u8eab\u3067\u5b9a\u984d\u6e1b\u7a0e\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u4e0d\u516c\u5e73\u6027\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u30014\u4e07\u5186\u5206\u306e\u8abf\u6574\u7d66\u4ed8\u3092\u53d7\u3051\u53d6\u308c\u308b\u5236\u5ea6\u304c\u8a2d\u7f6e\u3055\u308c\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306e3\u3064\u306e\u6761\u4ef6\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u7528\u610f\u3057\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u672c\u4eba\u304c\u81ea\u6cbb\u4f53\u306b\u7533\u8acb\u3059\u308b\u3068\u7d66\u4ed8\u91d1\u3092\u53d7\u7d66\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6240\u5f97\u7a0e\u3068\u500b\u4eba\u4f4f\u6c11\u7a0e\u6240\u5f97\u5272\u984d\u304c0\u5186\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068<\/li>\n<li>\u4f4e\u6240\u5f97\u4e16\u5e2f\u5411\u3051\u7d66\u4ed8\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u8a73\u3057\u3044\u7533\u8acb\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u306f\u3001\u304a\u4f4f\u3044\u306e\u5e02\u533a\u753a\u6751\u306b\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.chisou.go.jp\/tiiki\/rinjikoufukin\/juutenshien\/jimurenraku.html\" rel=\"noopener\" target=\"_blank\">\u5730\u65b9\u516c\u5171\u56e3\u4f53\u5411\u3051\u6587\u66f8\u53ca\u3073\u8cc7\u6599 \uff08\u7269\u4fa1\u9ad8\u9a30\u5bfe\u5fdc\u91cd\u70b9\u652f\u63f4\u5730\u65b9\u5275\u751f\u81e8\u6642\u4ea4\u4ed8\u91d1\u95a2\u9023\uff09\uff5c\u5730\u65b9\u5275\u751f\u63a8\u9032\u4e8b\u52d9\u5c40<\/a>\u3001\u300c<a href=\"https:\/\/www.chisou.go.jp\/tiiki\/rinjikoufukin\/juutenshien\/fusokugaku.pdf\" rel=\"noopener\" target=\"_blank\">\u4f4e\u6240\u5f97\u8005\u652f\u63f4\u53ca\u3073\u5b9a\u984d\u6e1b\u7a0e\u88dc\u8db3\u7d66\u4ed8\u91d1\uff08\u3046\u3061\u4e0d\u8db3\u984d\u7d66\u4ed8\uff09\u300d<\/a><\/p>\n<h3>\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u65b9\u306f\u3001\u305d\u3082\u305d\u3082\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u306e\u3067\u5b9a\u984d\u6e1b\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3068\u524d\u8ff0\u3057\u307e\u3057\u305f\u3002<\/b><\/span>\u7406\u7531\u306f\u3001\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306b\u306f\u300c\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u91d1\u984d\u3068\u306f\u95a2\u4fc2\u306a\u304f\u3001\u914d\u5076\u800586\u4e07\u5186\u30fb\u6276\u990a\u89aa\u65cf50\u4e07\u5186\u306e\u63a7\u9664\u304c\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u3042\u308b\u914d\u5076\u8005\u306e\u5e74\u53ce\u306f86\u4e07\u5186\uff08\u6276\u990a\u89aa\u65cf\u306f50\u4e07\u5186\uff09\u306b\u306a\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3082\u3001\u5b9a\u984d\u6e1b\u7a0e\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u4e0d\u516c\u5e73\u6027\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u672c\u4eba\u304c\u81ea\u6cbb\u4f53\u306b\u7533\u8acb\u3059\u308b\u3053\u3068\u3067\u30014\u4e07\u5186\u5206\u306e\u8abf\u6574\u7d66\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u5c02\u5f93\u8005\u306e\u5b9a\u984d\u6e1b\u7a0e\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3084\u308a\u65b9<\/h2>\n<p><span style=\"background-color: 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