{"id":87157,"date":"2026-10-23T14:24:52","date_gmt":"2026-10-23T05:24:52","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=87157"},"modified":"2026-10-23T14:24:52","modified_gmt":"2026-10-23T05:24:52","slug":"%e5%89%af%e6%a5%ad%e3%81%ae%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%82%92%e7%af%80%e7%a8%8e%e3%81%ab%e6%b4%bb%e3%81%8b%e3%81%99%e3%81%ab%e3%81%af%ef%bc%9f%e3%83%87%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/87157\/","title":{"rendered":"\u526f\u696d\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u7bc0\u7a0e\u306b\u6d3b\u304b\u3059\u306b\u306f\uff1f\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u78ba\u5b9a\u7533\u544a\u306e\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span 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id=\"post-below-intro\"><\/div><h2>\u526f\u696d\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"background-color: 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rel=\"noopener\">\u526f\u696d\u30fb\u517c\u696d\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306a\u3069\u4e8b\u52d9\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/h3>\n<p>\u526f\u696d\u3067\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5e33\u7c3f\u306e\u4f5c\u6210\u3001\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306a\u3069\u3001\u4f1a\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u6e08\u3093\u3067\u3044\u305f\u9803\u3068\u6bd4\u3079\u308b\u3068\u4e8b\u52d9\u4f5c\u696d\u306f\u78ba\u5b9f\u306b\u5897\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3048\u3070\u8a18\u5e33\u4f5c\u696d\u3092\u52b9\u7387\u5316\u3067\u304d\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306e\u624b\u9593\u3082\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u60c5\u5831\u6f0f\u6d29\u3084\u7af6\u696d\u907f\u6b62\u7fa9\u52d9\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/h3>\n<p>\u672c\u696d\u3067\u5f97\u305f\u6a5f\u5bc6\u60c5\u5831\u3092\u526f\u696d\u306b\u6d41\u7528\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u640d\u5bb3\u8ce0\u511f\u3084\u61f2\u6212\u51e6\u5206\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u672c\u696d\u3068\u7af6\u5408\u3059\u308b\u5206\u91ce\u3067\u526f\u696d\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u7af6\u696d\u907f\u6b62\u7fa9\u52d9\uff08\u304d\u3087\u3046\u304e\u3087\u3046\u3072\u3057\u304e\u3080\u3001\u5728\u7c4d\u3059\u308b\u4f1a\u793e\u3068\u7af6\u5408\u3059\u308b\u4e8b\u696d\u3092\u884c\u308f\u306a\u3044\u7fa9\u52d9\uff09\u306b\u62b5\u89e6\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u526f\u696d\u5148\u3092\u9078\u3076\u6bb5\u968e\u3067\u672c\u696d\u3068\u5229\u76ca\u76f8\u53cd\u3057\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u793e\u5185\u306e\u6cd5\u52d9\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u90e8\u9580\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h2>\u4f01\u696d\u304c\u526f\u696d\u3092\u89e3\u7981\u3059\u308b\u969b\u306b\u62bc\u3055\u3048\u308b\u3079\u304d\u7ba1\u7406\u30dd\u30a4\u30f3\u30c8\u306f\uff1f<\/h2>\n<p>\u4f01\u696d\u304c\u526f\u696d\u30fb\u517c\u696d\u3092\u8a8d\u3081\u308b\u969b\u306f\u3001\u5c31\u696d\u898f\u5247\u306e\u6574\u5099\u30fb\u52b4\u50cd\u6642\u9593\u306e\u901a\u7b97\u7ba1\u7406\u30fb\u60c5\u5831\u6f0f\u6d29\u9632\u6b62\u7b56\u30fb\u5c4a\u51fa\u30d5\u30ed\u30fc\u306e\u69cb\u7bc9\u3068\u3044\u30464\u3064\u306e\u7ba1\u7406\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4eba\u4e8b\u30fb\u52b4\u52d9\u306e\u62c5\u5f53\u8005\u306f\u3001\u89e3\u7981\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u3053\u308c\u3089\u3092\u3042\u3089\u304b\u3058\u3081\u5236\u5ea6\u5316\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5c31\u696d\u898f\u5247\u3092\u898b\u76f4\u3057\u3066\u8a31\u53ef\u57fa\u6e96\u3092\u660e\u78ba\u306b\u3059\u308b<\/h3>\n<p>\u526f\u696d\u3092\u8a8d\u3081\u308b\u6761\u4ef6\u3084\u7981\u6b62\u4e8b\u7531\u3092\u5c31\u696d\u898f\u5247\u306b\u660e\u8a18\u3059\u308b\u3053\u3068\u304c\u51fa\u767a\u70b9\u3067\u3059\u3002\u539a\u751f\u52b4\u50cd\u7701\u306e\u30e2\u30c7\u30eb\u5c31\u696d\u898f\u5247\u306f\u3001\u526f\u696d\u30fb\u517c\u696d\u3092\u539f\u5247\u5bb9\u8a8d\u3059\u308b\u5185\u5bb9\u306b\u6539\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u8a31\u53ef\u5236\u307e\u305f\u306f\u5c4a\u51fa\u5236\u306e\u3044\u305a\u308c\u304b\u3092\u63a1\u7528\u3057\u305f\u3046\u3048\u3067\u3001\u7981\u6b62\u30fb\u5236\u9650\u3067\u304d\u308b\u5834\u5408\uff08\u52b4\u52d9\u63d0\u4f9b\u4e0a\u306e\u652f\u969c\u304c\u3042\u308b\u5834\u5408\u3001\u696d\u52d9\u4e0a\u306e\u79d8\u5bc6\u304c\u6f0f\u6d29\u3059\u308b\u5834\u5408\u306a\u3069\uff09\u3092\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3066\u304a\u304f\u3068\u904b\u7528\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u52b4\u50cd\u6642\u9593\u3092\u901a\u7b97\u7ba1\u7406\u3057\u5b89\u5168\u914d\u616e\u7fa9\u52d9\u3092\u679c\u305f\u3059<\/h3>\n<p>\u52b4\u50cd\u8005\u304c\u4ed6\u793e\u3067\u3082\u96c7\u7528\u3055\u308c\u308b\u5f62\u3067\u526f\u696d\u3092\u884c\u3046\u5834\u5408\u3001\u4f01\u696d\u306f\u81ea\u793e\u306e\u52b4\u50cd\u6642\u9593\u3068\u52b4\u50cd\u8005\u304b\u3089\u306e\u7533\u544a\u7b49\u306b\u3088\u3063\u3066\u628a\u63e1\u3057\u305f\u4ed6\u793e\u306e\u52b4\u50cd\u6642\u9593\u3092\u901a\u7b97\u3057\u3066\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u52b4\u50cd\u5951\u7d04\u6cd5\u7b2c5\u6761\u306e\u5b89\u5168\u914d\u616e\u7fa9\u52d9\u306b\u95a2\u308f\u308b\u5bfe\u5fdc\u3067\u3042\u308a\u3001\u9577\u6642\u9593\u52b4\u50cd\u306b\u3088\u308b\u5065\u5eb7\u88ab\u5bb3\u3092\u9632\u3050\u305f\u3081\u306e\u7533\u544a\u30eb\u30fc\u30eb\u3084\u4e0a\u9650\u7ba1\u7406\u306e\u4ed5\u7d44\u307f\u3092\u3042\u3089\u304b\u3058\u3081\u6574\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u60c5\u5831\u6f0f\u6d29\u30fb\u7af6\u696d\u907f\u6b62\u306b\u95a2\u3059\u308b\u793e\u5185\u30eb\u30fc\u30eb\u3092\u6574\u5099\u3059\u308b<\/h3>\n<p>\u79d8\u5bc6\u4fdd\u6301\u7fa9\u52d9\u3084\u7af6\u696d\u907f\u6b62\u7fa9\u52d9\u306e\u7bc4\u56f2\u3092\u793e\u5185\u898f\u7a0b\u3067\u660e\u78ba\u306b\u3057\u3001\u526f\u696d\u5148\u306e\u9078\u5b9a\u6642\u306b\u7533\u544a\u30fb\u78ba\u8a8d\u3059\u308b\u4ed5\u7d44\u307f\u3092\u8a2d\u3051\u3066\u304a\u304f\u3068\u3001\u60c5\u5831\u6f0f\u6d29\u30ea\u30b9\u30af\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u7279\u306b\u9867\u5ba2\u60c5\u5831\u3084\u53d6\u5f15\u5148\u30c7\u30fc\u30bf\u3092\u6271\u3046\u90e8\u7f72\u3067\u306f\u3001\u526f\u696d\u306e\u5c4a\u51fa\u6642\u306b\u696d\u52d9\u5185\u5bb9\u3092\u5177\u4f53\u7684\u306b\u7533\u544a\u3055\u305b\u308b\u904b\u7528\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3>\u5c4a\u51fa\u30fb\u7533\u8acb\u30d5\u30ed\u30fc\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u6574\u5099\u3059\u308b<\/h3>\n<p>\u526f\u696d\u306e\u7533\u8acb\u304b\u3089\u627f\u8a8d\u307e\u3067\u306e\u6d41\u308c\u3092\u4eba\u4e8b\u30b7\u30b9\u30c6\u30e0\u3084\u30d5\u30a9\u30fc\u30e0\u3067\u4e00\u672c\u5316\u3057\u3066\u304a\u304f\u3068\u3001\u5f93\u696d\u54e1\u30fb\u7ba1\u7406\u90e8\u9580\u53cc\u65b9\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u7533\u8acb\u66f8\u306b\u306f\u526f\u696d\u306e\u5185\u5bb9\u30fb\u60f3\u5b9a\u7a3c\u50cd\u6642\u9593\u30fb\u4ed6\u793e\u3067\u306e\u96c7\u7528\u5f62\u614b\u306e\u6709\u7121\u306a\u3069\u306e\u9805\u76ee\u3092\u8a2d\u3051\u3001\u52b4\u50cd\u6642\u9593\u901a\u7b97\u306e\u8981\u5426\u3092\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/11201250\/000665413.pdf\" target=\"_blank\" rel=\"noopener\">\u526f\u696d\u30fb\u517c\u696d\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u526f\u696d\u3067\u5f97\u3089\u308c\u308b\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f<\/h2>\n<p>\u526f\u696d\u3092\u500b\u4eba\u4e8b\u696d\u3068\u3057\u3066\u5c4a\u3051\u51fa\u308b\u3068\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u30fb\u7d4c\u8cbb\u8a08\u4e0a\u30fb\u640d\u76ca\u901a\u7b97\u306a\u3069\u8907\u6570\u306e\u7bc0\u7a0e\u7b56\u3092\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u3067\u306f\u4f7f\u3048\u306a\u304b\u3063\u305f\u63a7\u9664\u3084\u7d4c\u8cbb\u306e\u4ed5\u7d44\u307f\u3092\u6d3b\u7528\u3067\u304d\u308b\u70b9\u304c\u3001\u526f\u696d\u306a\u3089\u3067\u306f\u306e\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3>\u9752\u8272\u7533\u544a\u3067\u6700\u592765\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u5e33\u7c3f\u3092\u4ed8\u3051\u3001e-Tax\uff08\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3059\u308b\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff09\u306b\u3088\u308b\u7533\u544a\u307e\u305f\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6700\u592765\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span>\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4e8b\u524d\u306b\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" target=\"_blank\" rel=\"noopener\">No.2072 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/blue_return\/basic\/367\/\" data-lkc-id=\"78\" 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=\"\u9752\u8272\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\">\u9752\u8272\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\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u5236\u5ea6\u3068\u306f\uff1f\u9069\u7528\u8981\u4ef6\u306b\u3088\u308b\u63a7\u9664\u984d\u306e\u9055\u3044\u3082<\/div><div class=\"lkc-excerpt\">\u9752\u8272\u7533\u544a\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u3072\u3068\u3064\u306b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u9752\u8272\u7533\u544a\u8005\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u6240\u5f97\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u901a\u5e38\u306f\u58f2\u308a\u4e0a\u3052\u306a\u3069\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u5236\u5ea6\u306f\u3055\u3089\u306b\u305d\u306e\u6240\u5f97\u304b\u3089\u6700\u9ad865\u4e07\u5186\u3082\u3057\u304f\u306f10\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5bb6\u8cc3\u3084\u901a\u4fe1\u8cbb\u3092\u5bb6\u4e8b\u6309\u5206\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/h3>\n<p>\u81ea\u5b85\u306e\u4e00\u5ba4\u3092\u526f\u696d\u306e\u4f5c\u696d\u30b9\u30da\u30fc\u30b9\u3068\u3057\u3066\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5bb6\u8cc3\u30fb\u901a\u4fe1\u8cbb\u30fb\u5149\u71b1\u8cbb\u306a\u3069\u3092\u5bb6\u4e8b\u6309\u5206\uff08\u304b\u3058\u3042\u3093\u3076\u3093\u3001\u751f\u6d3b\u8cbb\u3068\u4e8b\u696d\u7d4c\u8cbb\u304c\u6df7\u5728\u3059\u308b\u652f\u51fa\u3092\u696d\u52d9\u4f7f\u7528\u5272\u5408\u306b\u5fdc\u3058\u3066\u5206\u3051\u308b\u51e6\u7406\uff09\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u6309\u5206\u57fa\u6e96\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 13.8%;\">\n<col style=\"width: 27.8%;\">\n<col style=\"width: 58.4%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u7d4c\u8cbb\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u6309\u5206\u57fa\u6e96\u306e\u4f8b<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8003\u3048\u65b9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bb6\u8cc3<\/td>\n<td style=\"text-align: left;\">\u4f5c\u696d\u90e8\u5c4b\u306e\u9762\u7a4d\u5272\u5408<\/td>\n<td style=\"text-align: left;\">\u5e8a\u9762\u7a4d\u306b\u5360\u3081\u308b\u4f5c\u696d\u30b9\u30da\u30fc\u30b9\u306e\u5272\u5408\u3067\u6309\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u901a\u4fe1\u8cbb<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u4f7f\u7528\u6642\u9593\u306e\u5272\u5408<\/td>\n<td style=\"text-align: left;\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3084\u643a\u5e2f\u96fb\u8a71\u306e\u5229\u7528\u6642\u9593\u3067\u6309\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96fb\u6c17\u4ee3<\/td>\n<td style=\"text-align: left;\">\u4f5c\u696d\u6642\u9593\u306e\u5272\u5408<\/td>\n<td style=\"text-align: left;\">\u5728\u5b85\u4f5c\u696d\u306e\u6642\u9593\u5e2f\u30fb\u65e5\u6570\u3092\u57fa\u6e96\u306b\u6309\u5206<\/td>\n<\/tr>\n<\/table>\n<p>\u6309\u5206\u306e\u6839\u62e0\u306f\u3001\u696d\u52d9\u306b\u4f7f\u7528\u3057\u305f\u5272\u5408\u3092\u3082\u3068\u306b\u5408\u7406\u7684\u306b\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f5c\u696d\u65e5\u8a8c\u3084\u5229\u7528\u30ed\u30b0\u3067\u6839\u62e0\u3092\u793a\u305b\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u3082\u8aac\u660e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8d64\u5b57\u3092\u640d\u76ca\u901a\u7b97\u3067\u7d66\u4e0e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u308b<\/h3>\n<p>\u526f\u696d\u3092\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5e74\u9593\u306e\u53ce\u652f\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u3068\u304d\u306b\u672c\u696d\u306e\u7d66\u4e0e\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u640d\u76ca\u901a\u7b97\uff08\u305d\u3093\u3048\u304d\u3064\u3046\u3055\u3093\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u30fb\u8b72\u6e21\u6240\u5f97\uff08\u7dcf\u5408\u8ab2\u7a0e\u306e\u3082\u306e\u306b\u9650\u308b\uff09 \u306e\u8d64\u5b57\u3092\u4ed6\u306e\u6240\u5f97\u306e\u9ed2\u5b57\u3068\u5408\u7b97\u3067\u304d\u308b\u4ed5\u7d44\u307f\uff09\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u6240\u5f97\u7a0e\u6cd5\u7b2c69\u6761\u306b\u304a\u3044\u3066\u3001\u3053\u308c\u3089\u306e\u6240\u5f97\u533a\u5206\u306e\u8d64\u5b57\u306f\u4ed6\u306e\u6240\u5f97\u3068\u901a\u7b97\u3067\u304d\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"background-color: #ffff99;\"><strong>\u526f\u696d\u304c\u96d1\u6240\u5f97\u3068\u5224\u5b9a\u3055\u308c\u308b\u3068\u640d\u76ca\u901a\u7b97\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/span>\u5e33\u7c3f\u3092\u5099\u3048\u4ed8\u3051\u3066\u7d99\u7d9a\u7684\u306b\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5b9f\u614b\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u304b\u306e\u5206\u304b\u308c\u76ee\u306b\u306a\u308a\u307e\u3059\u3002\u65e5\u5e38\u7684\u306a\u5e33\u7c3f\u7ba1\u7406\u3092\u6020\u3089\u306a\u3044\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2250.htm\" target=\"_blank\" rel=\"noopener\">No.2250 \u640d\u76ca\u901a\u7b97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/80840\/\" data-lkc-id=\"700\" 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\">\u640d\u76ca\u901a\u7b97\u3068\u306f\uff1f\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304b\u3089\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u8907\u6570\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u7279\u5b9a\u306e\u6240\u5f97\u3067\u751f\u3058\u305f\u8d64\u5b57\uff08\u640d\u5931\uff09\u3092\u4ed6\u306e\u6240\u5f97\u306e\u9ed2\u5b57\uff08\u5229\u76ca\uff09\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u640d\u76ca\u901a\u7b97\u306e\u4ed5\u7d44\u307f\u3092\u78ba\u5b9a\u7533\u544a\u3067\u6b63\u3057\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u91d1\u984d\u304c\u6e1b\u308a\u3001\u7d50\u679c\u7684\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u640d\u76ca\u901a\u7b97\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u304b\u3089\u3001\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7a2e\u985e\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3067\u306e\u624b\u7d9a\u304d\u307e\u3067\u3001\u521d\u5fc3\u8005\u306e\u65b9\u306b\u3082\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u640d\u5931\u306e\u901a\u7b97\u3092\u7406\u89e3\u3057\u3001\u8ce2\u3044\u7a0e\u91d1\u5bfe\u7b56\u306b\u7e4b\u3052\u307e\u3057\u3087\u3046\u3002\u640d\u76ca\u901a\u7b97\u3068\u306f\uff1f\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u8d64\u5b57...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/342AC0000000035\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u514d\u8a31\u7a0e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u3084\u5c4a\u51fa\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p>\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u30fb\u5c4a\u51fa\u3067\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306f\u3001\u6240\u5f97\u304c\u5e7420\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3001\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u306e\u8981\u5426\u78ba\u8a8d\u306e4\u70b9\u3067\u3059\u3002\u6240\u5f97\u533a\u5206\u3084\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u306b\u3088\u3063\u3066\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u304c\u5e7420\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u526f\u696d\u3067\u5f97\u305f\u6240\u5f97\uff08\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09\u304c\u5e74\u959320\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u671f\u9593\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u3053\u308c\u306f\u6240\u5f97\u7a0e\u6cd5\u306b\u3082\u3068\u3065\u304f\u7fa9\u52d9\u3067\u3042\u308a\u3001\u7533\u544a\u3092\u6020\u308b\u3068\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e20\u4e07\u5186\u306e\u30eb\u30fc\u30eb\u306f\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u53d6\u308a\u6271\u3044\u3067\u3042\u308a\u3001\u4f4f\u6c11\u7a0e\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5225\u9014\u5fc5\u8981\u306b\u306a\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u958b\u696d\u5c4a\u306f\u4e8b\u696d\u958b\u59cb\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u526f\u696d\u3092\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3057\u305f\u3044\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff08\u958b\u696d\u5c4a\uff09\u3092\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u63d0\u51fa\u671f\u9650\u306f\u4e8b\u696d\u958b\u59cb\u65e5\u304b\u30891\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002\u5c4a\u51fa\u306e\u8cbb\u7528\u306f\u304b\u304b\u3089\u305a\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u304b\u3089\u66f8\u5f0f\u3092\u5165\u624b\u3059\u308b\u304b\u3001e-Tax\u3067\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u63d0\u51fa\u3082\u53ef\u80fd\u3067\u3059\u3002\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u81ea\u4f53\u3067\u7a0e\u984d\u304c\u5909\u308f\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306a\u3069\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shotoku\/annai\/1413_02.htm\" target=\"_blank\" rel=\"noopener\">A1-5 \u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u3042\u3089\u304b\u3058\u3081\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u63d0\u51fa\u671f\u9650\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 48.9%;\">\n<col style=\"width: 51.1%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u72b6\u6cc1<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u63d0\u51fa\u671f\u9650<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65b0\u898f\u958b\u696d\u3057\u305f\u5e74\u304b\u3089\u9069\u7528\u3057\u305f\u3044<\/td>\n<td style=\"text-align: left;\">\u958b\u696d\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7fcc\u5e74\u5206\u304b\u3089\u9752\u8272\u7533\u544a\u306b\u3057\u305f\u3044<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u5e74\u306e3\u670815\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/table>\n<p>\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u305d\u306e\u5e74\u306f\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u958b\u696d\u5c4a\u3068\u5408\u308f\u305b\u3066\u63d0\u51fa\u3057\u3066\u304a\u304f\u3068\u624b\u7d9a\u304d\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" target=\"_blank\" rel=\"noopener\">No.2072 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u306e\u8981\u5426\u3092\u53d6\u5f15\u5148\u3068\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u5236\u5ea6\uff09\u3078\u306e\u767b\u9332\u8981\u5426\u306f\u3001\u53d6\u5f15\u5148\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\u526f\u696d\u5148\u306e\u53d6\u5f15\u76f8\u624b\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u305f\u3081\u306b\u9069\u683c\u8acb\u6c42\u66f8\u3092\u6c42\u3081\u3066\u304f\u308b\u5834\u5408\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3078\u306e\u767b\u9332\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u526f\u696d\u306e\u5e74\u9593\u58f2\u4e0a\u898f\u6a21\u306b\u3088\u3063\u3066\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3044\u308b\u3053\u3068\u3082\u9078\u629e\u80a2\u306e\u4e00\u3064\u3067\u3059\u3002\u767b\u9332\u3059\u308b\u3068\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u6027\u3084\u58f2\u4e0a\u898f\u6a21\u3092\u3075\u307e\u3048\u3066\u5224\u65ad\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/363AC0000000108\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>\u526f\u696d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u526f\u696d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3>\u4f1a\u793e\u306b\u77e5\u3089\u308c\u305a\u306b\u526f\u696d\u3067\u304d\u308b\uff1f<\/h3>\n<p>\u526f\u696d\u304c\u4f1a\u793e\u306b\u77e5\u3089\u308c\u308b\u4e3b\u306a\u539f\u56e0\u306e\u4e00\u3064\u304c\u4f4f\u6c11\u7a0e\u306e\u901a\u77e5\u3067\u3059\u3002\u526f\u696d\u5206\u306e\u6240\u5f97\u304c\u52a0\u308f\u308b\u3068\u4f4f\u6c11\u7a0e\u984d\u304c\u672c\u696d\u306e\u7d66\u4e0e\u3060\u3051\u3067\u306f\u8aac\u660e\u3067\u304d\u306a\u3044\u91d1\u984d\u306b\u306a\u308a\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u6c17\u3065\u304f\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u7b56\u3068\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u65b9\u6cd5\u6b04\u3067\u81ea\u5206\u3067\u7d0d\u4ed8\uff08\u666e\u901a\u5fb4\u53ce\uff09\u3092\u9078\u3076\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u526f\u696d\u5206\u306e\u4f4f\u6c11\u7a0e\u304c\u4f1a\u793e\u7d4c\u7531\u3067\u306f\u306a\u304f\u81ea\u5b85\u306b\u5c4a\u304f\u305f\u3081\u3001\u52e4\u52d9\u5148\u306b\u91d1\u984d\u304c\u901a\u77e5\u3055\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u666e\u901a\u5fb4\u53ce\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3078\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002\u306a\u304a\u3001\u5c31\u696d\u898f\u5247\u3067\u526f\u696d\u3092\u7981\u6b62\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u7121\u65ad\u3067\u526f\u696d\u3092\u884c\u3044\u3001\u767a\u899a\u3057\u305f\u5834\u5408\u306f\u61f2\u6212\u51e6\u5206\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002\u78ba\u8a8d\u305b\u305a\u306b\u9032\u3081\u308b\u3088\u308a\u3001\u5c31\u696d\u898f\u5247\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u6b63\u5f0f\u306b\u7533\u8acb\u3059\u308b\u307b\u3046\u304c\u30ea\u30b9\u30af\u306f\u4f4e\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u526f\u696d\u306f\u3044\u304f\u3089\u304b\u3089\u7a0e\u91d1\u304c\u304b\u304b\u308b\uff1f<\/h3>\n<p>\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u526f\u696d\u306e\u6240\u5f97\u304c\u5e74\u959320\u4e07\u5186\u3092\u8d85\u3048\u305f\u6642\u70b9\u3067\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u4e00\u65b9\u3001\u4f4f\u6c11\u7a0e\u306b\u306f20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u7533\u544a\u4e0d\u8981\u306b\u306a\u308b\u7279\u4f8b\u304c\u306a\u304f\u3001\u6240\u5f97\u304c1\u5186\u3067\u3082\u3042\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3067\u5224\u65ad\u57fa\u6e96\u304c\u7570\u306a\u308b\u70b9\u3092\u304a\u3055\u3048\u3066\u304a\u304f\u3068\u3001\u7533\u544a\u6f0f\u308c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u793e\u54e1\u306b\u304a\u3059\u3059\u3081\u306e\u526f\u696d\u306e\u7a2e\u985e\u306f\uff1f<\/h3>\n<p>\u304a\u3059\u3059\u3081\u306e\u526f\u696d\u306f\u3001\u672c\u696d\u306e\u30b9\u30ad\u30eb\u3092\u6d3b\u304b\u305b\u308b\u696d\u52d9\u59d4\u8a17\u578b\u306e\u4ed5\u4e8b\u3067\u3059\u3002\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u3084\u30c7\u30b6\u30a4\u30f3\u3001\u4e8b\u52d9\u4ee3\u884c\u306a\u3069\u5728\u5b85\u3067\u5b8c\u7d50\u3057\u3084\u3059\u3044\u696d\u52d9\u306f\u3001\u6642\u9593\u7ba1\u7406\u304c\u3057\u3084\u3059\u304f\u526f\u696d\u521d\u5fc3\u8005\u306b\u3082\u53d6\u308a\u7d44\u307f\u3084\u3059\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u696d\u52d9\u59d4\u8a17\u3068\u3057\u3066\u7d99\u7d9a\u7684\u306b\u53ce\u5165\u3092\u5f97\u308b\u5834\u5408\u306f\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u958b\u696d\u5c4a\u3092\u51fa\u305b\u3070\u9752\u8272\u7533\u544a\u306b\u3088\u308b\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3082\u6d3b\u7528\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u526f\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5c4a\u51fa\u306e\u8981\u5426\u306f\u5909\u308f\u308b\uff1f<\/h3>\n<p>\u5909\u308f\u308a\u307e\u3059\u3002\u526f\u696d\u306e\u6240\u5f97\u533a\u5206\u306b\u3088\u3063\u3066\u3001\u958b\u696d\u5c4a\u3084\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 32.5%;\">\n<col style=\"width: 27.5%;\">\n<col style=\"width: 20.0%;\">\n<col style=\"width: 20.0%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u526f\u696d\u306e\u7a2e\u985e<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u60f3\u5b9a\u3055\u308c\u308b\u6240\u5f97\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u958b\u696d\u5c4a<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u9752\u8272\u7533\u544a<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u696d\u52d9\u59d4\u8a17<\/td>\n<td style=\"text-align: left;\">\u4e8b\u696d\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u63d0\u51fa\u304c\u671b\u307e\u3057\u3044<\/td>\n<td style=\"text-align: left;\">\u7533\u8acb\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u682a\u5f0f\u6295\u8cc7\u30fbFX<\/td>\n<td style=\"text-align: left;\">\u8b72\u6e21\u6240\u5f97\u30fb\u96d1\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30d5\u30ea\u30de\u30fb\u30cf\u30f3\u30c9\u30e1\u30a4\u30c9\u8ca9\u58f2<\/td>\n<td style=\"text-align: left;\">\u96d1\u6240\u5f97\u307e\u305f\u306f\u4e8b\u696d\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u898f\u6a21\u306b\u3088\u308b<\/td>\n<td style=\"text-align: left;\">\u4e8b\u696d\u6240\u5f97\u306a\u3089\u53ef<\/td>\n<\/tr>\n<\/table>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u3088\u3046\u306a\u7d66\u4e0e\u6240\u5f97\u306e\u526f\u696d\u3067\u306f\u3001\u958b\u696d\u5c4a\u3082\u9752\u8272\u7533\u544a\u3082\u5bfe\u8c61\u5916\u3067\u3059\u3002\u4e00\u65b9\u3001\u696d\u52d9\u59d4\u8a17\u3067\u7d99\u7d9a\u7684\u306b\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u958b\u696d\u5c4a\u3092\u51fa\u3059\u3053\u3068\u3067\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u304b\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u526f\u696d\u306e\u53ce\u5165\u304c\u5c11\u984d\u3067\u3082\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/h3>\n<p>\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u526f\u696d\u306e\u6240\u5f97\u304c\u5e7420\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u306f\u5225\u306b\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u5c11\u984d\u3060\u304b\u3089\u4e00\u5207\u7533\u544a\u3057\u306a\u304f\u3066\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u526f\u696d\u304c\u8d64\u5b57\u3067\u640d\u76ca\u901a\u7b97\u3092\u884c\u3044\u305f\u3044\u5834\u5408\u306f\u300120\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u6709\u5229\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u526f\u696d\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u5316\u3059\u308b\u59cb\u3081\u65b9\u3068\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u526f\u696d\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u304b\u3059\u306b\u306f\u3001\u59cb\u3081\u308b\u524d\u306e\u6e96\u5099\u3068\u30eb\u30fc\u30eb\u3065\u304f\u308a\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u6cbf\u3063\u3066\u3001\u30ea\u30b9\u30af\u3092\u6291\u3048\u306a\u304c\u3089\u526f\u696d\u3092\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>STEP1\uff1a\u52e4\u52d9\u5148\u306e\u5c31\u696d\u898f\u5247\u3092\u78ba\u8a8d\u3057\u3001\u526f\u696d\u306e\u53ef\u5426\u3068\u7533\u8acb\u65b9\u6cd5\u3092\u628a\u63e1\u3059\u308b<\/li>\n<li>STEP2\uff1a\u8a31\u53ef\u5236\u306e\u5834\u5408\u306f\u4e0a\u9577\u30fb\u4eba\u4e8b\u90e8\u9580\u306b\u7533\u8acb\u3057\u3001\u66f8\u9762\u3067\u627f\u8a8d\u3092\u5f97\u308b<\/li>\n<li>STEP3\uff1a\u81ea\u5df1\u8cc7\u91d1\u306e\u7bc4\u56f2\u5185\u3067\u5c0f\u898f\u6a21\u306b\u59cb\u3081\u3001\u58f2\u4e0a\u304c\u5b89\u5b9a\u3057\u3066\u304b\u3089\u62e1\u5927\u3092\u691c\u8a0e\u3059\u308b<\/li>\n<li>STEP4\uff1a\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3057\u3001\u65e5\u3005\u306e\u5e33\u7c3f\u7ba1\u7406\u3092\u52b9\u7387\u5316\u3059\u308b<\/li>\n<li>STEP5\uff1a\u958b\u696d\u5c4a\u3068\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/li>\n<li>STEP6\uff1a\u53d6\u5f15\u5148\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u306e\u8981\u5426\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>2024\u5e741\u6708\u304b\u3089\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff08\u96fb\u5e33\u6cd5\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\uff09\u306b\u3088\u308a\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u304c\u5b8c\u5168\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30e1\u30fc\u30eb\u3084\u30af\u30e9\u30a6\u30c9\u30b9\u30c8\u30ec\u30fc\u30b8\u3067\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u306ePDF\u306f\u3001\u7d19\u306b\u5370\u5237\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u691c\u7d22\u53ef\u80fd\u306a\u72b6\u614b\u3067\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u96fb\u5e33\u6cd5\u5bfe\u5fdc\u6a5f\u80fd\u3092\u6d3b\u7528\u3059\u308b\u3068\u3001\u3053\u306e\u5bfe\u5fdc\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u526f\u696d\u306e\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u304d\u305f\u3089\u3001\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u3082\u9078\u629e\u80a2\u306b\u5165\u308a\u307e\u3059\u3002\u9867\u554f\u5951\u7d04\u3092\u7d50\u3070\u306a\u304f\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306e\u307f\u3092\u30b9\u30dd\u30c3\u30c8\u3067\u4f9d\u983c\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u3001\u640d\u76ca\u901a\u7b97\u3084\u5bb6\u4e8b\u6309\u5206\u306e\u9069\u6b63\u5272\u5408\u3001\u6cd5\u4eba\u5316\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u3044\u3063\u305f\u5224\u65ad\u3092\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3001\u5b89\u5fc3\u3057\u3066\u526f\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a 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