{"id":1347,"date":"2025-10-09T10:00:14","date_gmt":"2025-10-09T01:00:14","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1347"},"modified":"2025-10-09T11:38:34","modified_gmt":"2025-10-09T02:38:34","slug":"loan-for-use","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/other\/loan-for-use-1347","title":{"rendered":"\u4f7f\u7528\u8cb8\u501f\u3068\u306f\uff1f\u8cc3\u8cb8\u501f\u3068\u306e\u9055\u3044\uff5c\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306e\u4e8b\u4f8b\u3084\u89e3\u6d88\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><span 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class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1.\u4f7f\u7528\u8cb8\u501f\u3068\u306f\uff1f\u8cc3\u8cb8\u501f\u3068\u306e\u9055\u3044<\/a><ul><li><a href=\"#1-1\">1-1.\u4f7f\u7528\u8cb8\u501f\u306f\u7121\u511f\u3067\u306e\u8cb8\u3057\u501f\u308a<\/a><\/li><li><a href=\"#1-2\">1-2.\u8cc3\u8cb8\u501f\u306f\u6709\u511f\u3067\u306e\u8cb8\u3057\u501f\u308a<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2.\u89aa\u5b50\u9593\u306b\u304a\u3051\u308b\u571f\u5730\u306e\u4f7f\u7528\u8cb8\u501f<\/a><ul><li><a href=\"#2-1\">2-1.\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u300c\u4f7f\u7528\u8cb8\u501f\u300d\u304c\u9069\u7528\u3055\u308c\u308b<\/a><\/li><li><a href=\"#2-2\">2-2.\u5730\u4ee3\u3092\u652f\u6255\u3046\u5834\u5408\u306f\u300c\u8cc3\u8cb8\u501f\u300d<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u4f7f\u7528\u8cb8\u501f\u3092\u89e3\u6d88\u3059\u308b\u65b9\u6cd5<\/a><ul><li><a href=\"#3-1\">3-1.\u300c\u671f\u9593\u300d\u3084\u300c\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u300d\u3092\u78ba\u8a8d\u3059\u308b<\/a><\/li><li><a href=\"#3-2\">3-2.\u501f\u4e3b\u306b\u5951\u7d04\u306e\u89e3\u6d88\u3092\u4f1d\u3048\u308b<\/a><\/li><li><a href=\"#3-3\">3-3.\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u539f\u72b6\u56de\u5fa9\u3092\u4f9d\u983c\u3059\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4.\u4f7f\u7528\u8cb8\u501f\u306e\u8cb8\u4e3b\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/li><li><a href=\"#5\">5.\u4f7f\u7528\u8cb8\u501f\u306b\u304a\u3051\u308b\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306e\u4e8b\u4f8b<\/a><\/li><li><a href=\"#6\">6.\u4f7f\u7528\u8cb8\u501f\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u65b9\u6cd5<\/a><ul><li><a href=\"#6-1\">6-1.\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li><li><a href=\"#6-2\">6-2.\u5bb6\u65cf\u3084\u89aa\u65cf\u306b\u4f7f\u7528\u8cb8\u501f\u3092\u5468\u77e5\u3059\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#7\">7.\u76f8\u7d9a\u5bfe\u7b56\u306f\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u4f7f\u7528\u8cb8\u501f\u3068\u306f\uff1f\u8cc3\u8cb8\u501f\u3068\u306e\u9055\u3044<\/span><\/h2>\n<p>\u307e\u305a\u306f\u3001\u4f7f\u7528\u8cb8\u501f\u3068\u8cc3\u8cb8\u501f\u306e\u9055\u3044\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"1-1\">1-1.\u4f7f\u7528\u8cb8\u501f\u306f\u7121\u511f\u3067\u306e\u8cb8\u3057\u501f\u308a<\/span><\/h3>\n<p>\u4f7f\u7528\u8cb8\u501f\u3068\u306f\u3001<b class=\"yellow-line\">\u30e2\u30ce\u3092\u8cb8\u3057\u3066\u7121\u511f\u3067\u4f7f\u308f\u305b\u308b\u5951\u7d04\u306e\u3053\u3068<\/b>\u3067\u3059\u3002\u6c11\u6cd5\u3067\u306f\u3001\u4f7f\u7528\u8cb8\u501f\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote style=\"margin-bottom: 0px;\" cite=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_593\"><p>\u6c11\u6cd5593\u6761\uff08\u4f7f\u7528\u8cb8\u501f\uff09<br \/>\n\u4f7f\u7528\u8cb8\u501f\u306f\u3001\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304c\u3042\u308b\u7269\u3092\u5f15\u304d\u6e21\u3059\u3053\u3068\u3092\u7d04\u3057\u3001\u76f8\u624b\u65b9\u304c\u305d\u306e\u53d7\u3051\u53d6\u3063\u305f\u7269\u306b\u3064\u3044\u3066\u7121\u511f\u3067\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u3092\u3057\u3066\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u3068\u304d\u306b\u8fd4\u9084\u3092\u3059\u308b\u3053\u3068\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u3002<\/blockquote><figcaption>\u5f15\u7528\u5143\uff1a<cite><a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_593\" target=\"_blank\" rel=\"noopener noreferrer\">\u6c11\u6cd5593\u6761\uff5ce-GOV\u691c\u7d22<\/a><\/cite><\/figcaption><\/figure>\n<p>\u4f7f\u7528\u8cb8\u501f\u306f\u53e3\u7d04\u675f\u306e\u307f\u3067\u6210\u7acb\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u3070\u3001\u501f\u4e3b\u304c\u300c\u81ea\u8ee2\u8eca\u3092\u30bf\u30c0\u3067\u8cb8\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u8a00\u3044\u3001\u8cb8\u4e3b\u304c\u300c\u308f\u304b\u308a\u307e\u3057\u305f\u3002\u4f7f\u3044\u7d42\u308f\u3063\u305f\u3089\u8fd4\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u300d\u3068\u8fd4\u7b54\u3059\u308b\u3068\u3001\u4f7f\u7528\u8cb8\u501f\u5951\u7d04\u306f\u6210\u7acb\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f7f\u7528\u8cb8\u501f\u306e\u8cb8\u4e3b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u501f\u4e3b\u306b\u3044\u3064\u3067\u3082\u5951\u7d04\u306e\u89e3\u9664\u3068\u8cb8\u3057\u305f\u30e2\u30ce\u306e\u8fd4\u9084\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u5951\u7d04\u671f\u9593\u3092\u6c7a\u3081\u305f\u3068\u304d\u306f\u3001\u671f\u9593\u6e80\u4e86\u6642\u306b\u4f7f\u7528\u8cb8\u501f\u306f\u7d42\u4e86\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f7f\u7528\u8cb8\u501f\u306e\u5951\u7d04\u4e2d\u306b\u8cb8\u4e3b\u304c\u4ea1\u304f\u306a\u3063\u3066\u3082\u3001\u5951\u7d04\u306f\u7d42\u4e86\u3057\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u501f\u308a\u624b\u5074\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u4f7f\u7528\u8cb8\u501f\u306f\u81ea\u52d5\u7684\u306b\u7d42\u4e86\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2.\u8cc3\u8cb8\u501f\u306f\u6709\u511f\u3067\u306e\u8cb8\u3057\u501f\u308a<\/span><\/h3>\n<p>\u8cc3\u8cb8\u501f\u3068\u306f\u3001<b class=\"yellow-line\">\u8ab0\u304b\u306b\u30e2\u30ce\u3092\u8cb8\u3057\u3066\u3001\u5bfe\u4fa1\u3068\u3057\u3066\u73fe\u91d1\u306a\u3069\u3092\u5f97\u308b\u3053\u3068<\/b>\u3067\u3059\u3002\u8cc3\u8cb8\u501f\u306e\u4f8b\u3068\u3057\u3066\u306f\u300c\u6599\u91d1\u3092\u652f\u6255\u3063\u3066\u30ec\u30f3\u30bf\u30ab\u30fc\u3092\u501f\u308a\u308b\u300d\u300c\u8cc3\u6599\u3092\u652f\u6255\u3063\u3066\u30a2\u30d1\u30fc\u30c8\u306b\u4f4f\u3080\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cc3\u8cb8\u501f\u5951\u7d04\u3067\u306f\u3001\u501f\u4e3b\u304c\u304a\u91d1\u3092\u652f\u6255\u3063\u3066\u30e2\u30ce\u3092\u5229\u7528\u3059\u308b\u6a29\u5229\u3092\u5f97\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u501f\u4e3b\u306e\u6a29\u5229\u306f\u3042\u308b\u7a0b\u5ea6\u4fdd\u8b77\u3055\u308c\u3066\u304a\u308a\u3001\u8cb8\u4e3b\u304c\u4e00\u65b9\u7684\u306b\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u306f\u539f\u5247\u3068\u3057\u3066\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cc3\u8cb8\u501f\u3067\u306f\u501f\u4e3b\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u501f\u4e3b\u3068\u3057\u3066\u306e\u7acb\u5834\u304c\u76f8\u7d9a\u3055\u308c\u308b\u3068\u5951\u7d04\u306f\u7d99\u7d9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u592b\u304c\u501f\u4e3b\u3068\u306a\u3063\u3066\u3044\u308b\u8cc3\u8cb8\u7269\u4ef6\u306b\u59bb\u30682\u4eba\u3067\u4f4f\u3093\u3067\u3044\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u592b\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u3001\u59bb\u306f\u501f\u4e3b\u3068\u3057\u3066\u7acb\u5834\u3092\u76f8\u7d9a\u3059\u308b\u3068\u5f15\u304d\u7d9a\u304d\u8cc3\u8cb8\u7269\u4ef6\u306b\u4f4f\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2.\u89aa\u5b50\u9593\u306b\u304a\u3051\u308b\u571f\u5730\u306e\u4f7f\u7528\u8cb8\u501f<\/span><\/h2>\n<p>\u300c\u89aa\u304c\u6240\u6709\u3059\u308b\u571f\u5730\u3092\u5b50\u3069\u3082\u304c\u501f\u308a\u3066\u3001\u305d\u306e\u571f\u5730\u306b\u5efa\u7269\u3092\u5efa\u3066\u305f\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4f7f\u7528\u8cb8\u501f\u3068\u8cc3\u8cb8\u501f\u306e\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u89aa\u5b50\u9593\u3067\u571f\u5730\u306e\u8cb8\u3057\u501f\u308a\u304c\u884c\u308f\u308c\u305f\u3068\u304d\u306e\u8cb8\u501f\u5951\u7d04\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u300c\u4f7f\u7528\u8cb8\u501f\u300d\u304c\u9069\u7528\u3055\u308c\u308b<\/span><\/h3>\n<p><b class=\"yellow-line\">\u89aa\u304c\u5b50\u3069\u3082\u306b\u571f\u5730\u3092\u8cb8\u3059\u30b1\u30fc\u30b9\u306e\u307b\u3068\u3093\u3069\u304c\u3001\u4f7f\u7528\u8cb8\u501f<\/b>\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u89aa\u5b50\u9593\u3067\u5730\u4ee3\u306e\u3084\u308a\u3068\u308a\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3042\u307e\u308a\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b50\u3069\u3082\u304c\u89aa\u306e\u571f\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u8cc3\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4f7f\u7528\u8cb8\u501f\u306e\u7bc4\u56f2\u5185\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f7f\u7528\u8cb8\u501f\u306f\u300c\u5bfe\u4fa1\u3092\u652f\u6255\u308f\u305a\u306b\u4ed6\u4eba\u306e\u30e2\u30ce\u3092\u4f7f\u7528\u3059\u308b\u300d\u3068\u3044\u3046\u5951\u7d04\u3067\u3042\u308b\u305f\u3081\u3001\u571f\u5730\u306e\u6a29\u5229\u3084\u5730\u4ee3\u306b\u76f8\u5f53\u3059\u308b\u8ca1\u7523\u3092\u8d08\u4e0e\u3055\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001<b class=\"yellow-line\">\u4f7f\u7528\u8cb8\u501f\u3067\u306f\u5730\u4ee3\u3084\u6a29\u5229\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u571f\u5730\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3093\u3060\u5834\u5408\u3001\u501f\u4e3b\u306f\u501f\u5730\u501f\u5bb6\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u300c\u501f\u5730\u6a29\u300d\u3068\u3044\u3046\u5f37\u3044\u6a29\u5229\u3067\u4fdd\u8b77\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u501f\u4e3b\u306f\u5730\u4ee3\u3084\u6a29\u5229\u91d1\u3092\u652f\u6255\u3046\u4ee3\u308f\u308a\u306b\u501f\u5730\u6a29\u3068\u3044\u3046\u8ca1\u7523\u3092\u5f97\u3066\u3044\u308b\u3068\u89e3\u7d04\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4f7f\u7528\u8cb8\u501f\u3067\u306f\u501f\u5730\u501f\u5bb6\u6cd5\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u571f\u5730\u3092\u501f\u308a\u305f\u4eba\u306f\u501f\u5730\u6a29\u3092\u6301\u3061\u307e\u305b\u3093\u3002\u7121\u511f\u3067\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u3092\u5f97\u3089\u308c\u305f\u3068\u306f\u3044\u3048\u306a\u3044\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u5730\u4ee3\u3092\u652f\u6255\u3046\u5834\u5408\u306f\u300c\u8cc3\u8cb8\u501f\u300d<\/span><\/h3>\n<p><b class=\"yellow-line\">\u571f\u5730\u3092\u501f\u308a\u305f\u5b50\u3069\u3082\u304c\u89aa\u306b\u5730\u4ee3\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u3068\u306a\u308b<\/b>\u305f\u3081\u3001\u501f\u4e3b\u306f\u501f\u5730\u501f\u5bb6\u6cd5\u306b\u3088\u308b\u501f\u5730\u6a29\u3092\u6301\u3064\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3088\u304f\u691c\u8a0e\u3059\u308b\u3053\u3068\u306a\u304f\u89aa\u306b\u5730\u4ee3\u3092\u652f\u6255\u3046\u306e\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093\u3002<b class=\"yellow-line\">\u5730\u4ee3\u3092\u652f\u6255\u3063\u3066\u3082\u6a29\u5229\u91d1\u3092\u652f\u6255\u308f\u306a\u3044\u3068\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/b>\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u571f\u5730\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3076\u3068\u3001\u5730\u4e3b\u306e\u6a29\u5229\u304c\u501f\u5730\u6a29\u306b\u76f8\u5f53\u3059\u308b\u5206\u3060\u3051\u4f4e\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u501f\u4e3b\u306f\u5730\u4e3b\u306b\u571f\u5730\u3092\u501f\u308a\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u6a29\u5229\u91d1\u3092\u652f\u6255\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u89aa\u5b50\u9593\u306e\u8cb8\u3057\u501f\u308a\u3067\u5730\u4ee3\u3092\u652f\u6255\u3046\u3053\u3068\u306f\u3042\u3063\u3066\u3082\u3001\u6a29\u5229\u91d1\u307e\u3067\u652f\u6255\u3046\u30b1\u30fc\u30b9\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u3002<b class=\"yellow-line\">\u5730\u4ee3\u3060\u3051\u89aa\u306b\u652f\u6255\u3046\u3068\u3001\u6a29\u5229\u91d1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u8d08\u4e0e\u3055\u308c\u305f\u3068\u307f\u306a\u3055\u308c\u3066\u3001\u501f\u4e3b\u3067\u3042\u308b\u5b50\u3069\u3082\u306b\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/b>\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u4f7f\u7528\u8cb8\u501f\u3092\u89e3\u6d88\u3059\u308b\u65b9\u6cd5<\/span><\/h2>\n<p>\u4f7f\u7528\u8cb8\u501f\u5951\u7d04\u3092\u89e3\u6d88\u3059\u308b\u3068\u304d\u306e\u624b\u9806\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol style=\"margin-bottom: 1.6em;\">\n<li>\u300c\u671f\u9593\u300d\u3084\u300c\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u300d\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u501f\u4e3b\u306b\u5951\u7d04\u306e\u89e3\u6d88\u3092\u4f1d\u3048\u308b<\/li>\n<li>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u539f\u72b6\u56de\u5fa9\u3092\u4f9d\u983c\u3059\u308b<\/li>\n<\/ol>\n<p>\u624b\u9806\u30921\u3064\u305a\u3064\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u300c\u671f\u9593\u300d\u3084\u300c\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u300d\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/h3>\n<p>\u4f7f\u7528\u8cb8\u501f\u3092\u89e3\u6d88\u3057\u305f\u3044\u3068\u304d\u306f\u3001\u5951\u7d04\u6642\u306b\u53d6\u308a\u6c7a\u3081\u305f\u300c\u671f\u9593\u300d\u3084\u300c\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u300d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<b class=\"yellow-line\">\u6c11\u6cd5\u3067\u306f\u300c\u5951\u7d04\u671f\u9593\u306e\u6e80\u4e86\u300d\u307e\u305f\u306f\u300c\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u306e\u9054\u6210\u300d\u306b\u3088\u3063\u3066\u3001\u4f7f\u7528\u8cb8\u501f\u304c\u7d42\u4e86\u3059\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b<\/b>\u305f\u3081\u3067\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote style=\"margin-bottom: 0px;\" cite=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_597\"><p>\u6c11\u6cd5597\u6761\uff08\u671f\u9593\u6e80\u4e86\u7b49\u306b\u3088\u308b\u4f7f\u7528\u8cb8\u501f\u306e\u7d42\u4e86\uff09<\/p>\n<ol>\n<li>\u5f53\u4e8b\u8005\u304c\u4f7f\u7528\u8cb8\u501f\u306e\u671f\u9593\u3092\u5b9a\u3081\u305f\u3068\u304d\u306f\u3001\u4f7f\u7528\u8cb8\u501f\u306f\u3001\u305d\u306e\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7d42\u4e86\u3059\u308b\u3002<\/li>\n<li>\u5f53\u4e8b\u8005\u304c\u4f7f\u7528\u8cb8\u501f\u306e\u671f\u9593\u3092\u5b9a\u3081\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u3092\u5b9a\u3081\u305f\u3068\u304d\u306f\u3001\u4f7f\u7528\u8cb8\u501f\u306f\u3001\u501f\u4e3b\u304c\u305d\u306e\u76ee\u7684\u306b\u5f93\u3044\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u3092\u7d42\u3048\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7d42\u4e86\u3059\u308b\u3002<\/li>\n<li>\u4f7f\u7528\u8cb8\u501f\u306f\u3001\u501f\u4e3b\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u7d42\u4e86\u3059\u308b\u3002<\/li>\n<\/ol>\n<\/blockquote><figcaption>\u5f15\u7528\u5143\uff1a<cite><a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_597\" target=\"_blank\" rel=\"noopener noreferrer\">\u6c11\u6cd5597\u6761\uff5ce-GOV\u691c\u7d22<\/a><\/cite><\/figcaption><\/figure>\n<p>\u305f\u3068\u3048\u3070\u300c\u4ee4\u548c6\u5e743\u670831\u65e5\u307e\u3067\u4f7f\u7528\u3059\u308b\u300d\u3068\u3044\u3046\u671f\u9650\u3092\u6c7a\u3081\u3066\u3044\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3068\u4f7f\u7528\u8cb8\u501f\u306f\u7d42\u4e86\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5951\u7d04\u671f\u9593\u3092\u6c7a\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u3092\u9054\u6210\u3057\u305f\u3068\u304d\u3001\u8cb8\u4e3b\u306f\u4f7f\u7528\u8cb8\u501f\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u3068\u306f\u3001\u501f\u308a\u305f\u3082\u306e\u3092\u4f7f\u7528\u3059\u308b\u76ee\u7684\u306e\u3053\u3068\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u300c\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u30d1\u30bd\u30b3\u30f3\u3092\u8cb8\u3059\u300d\u3068\u3044\u3046\u4f7f\u7528\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3093\u3060\u5834\u5408\u3001\u66f8\u985e\u3092\u4f5c\u308a\u7d42\u3048\u305f\u3068\u304d\u306b\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u3092\u9054\u6210\u3057\u305f\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-2\">3-2.\u501f\u4e3b\u306b\u5951\u7d04\u306e\u89e3\u6d88\u3092\u4f1d\u3048\u308b<\/span><\/h3>\n<p>\u5951\u7d04\u671f\u9593\u304c\u7d42\u4e86\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u304c\u9054\u6210\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u501f\u4e3b\u306b\u4f7f\u7528\u8cb8\u501f\u306e\u89e3\u9664\u3092\u4f1d\u3048\u308b\u3053\u3068\u3067\u5951\u7d04\u306f\u7d42\u4e86\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001<b class=\"yellow-line\">\u5951\u7d04\u671f\u9593\u4e2d\u3084\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u306e\u76ee\u7684\u3092\u9054\u6210\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u306b\u4f7f\u7528\u8cb8\u501f\u5951\u7d04\u306e\u89e3\u9664\u3092\u6c42\u3081\u308b\u5834\u5408\u306f\u3001\u501f\u4e3b\u3068\u4ea4\u6e09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f7f\u7528\u8cb8\u501f\u3067\u571f\u5730\u3092\u8cb8\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u501f\u4e3b\u3068\u4ea4\u6e09\u3092\u3057\u3066\u7acb\u3061\u9000\u3044\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a71\u3057\u5408\u3044\u6b21\u7b2c\u3067\u306f\u3001\u7acb\u3061\u9000\u304d\u6599\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7acb\u3061\u9000\u304d\u6599\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u8a71\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u3068\u304d\u306f\u4e0d\u52d5\u7523\u5c02\u9580\u306e\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-3\">3-3.\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u539f\u72b6\u56de\u5fa9\u3092\u4f9d\u983c\u3059\u308b<\/span><\/h3>\n<p>\u4f7f\u7528\u8cb8\u501f\u3067\u8cb8\u3057\u305f\u7269\u306b\u7834\u640d\u3084\u640d\u8017\u304c\u3042\u308b\u3068\u304d\u3001\u501f\u4e3b\u306f\u305d\u308c\u3092\u5143\u901a\u308a\u306b\u3057\u3066\u8cb8\u4e3b\u306b\u8fd4\u9084\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote style=\"margin-bottom: 0px;\" cite=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_599\"><p>\u7b2c599\u6761\uff08\u501f\u4e3b\u306b\u3088\u308b\u53ce\u53bb\u7b49\uff09<\/p>\n<ol>\n<li>\u501f\u4e3b\u306f\u3001\u501f\u7528\u7269\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306b\u3053\u308c\u306b\u9644\u5c5e\u3055\u305b\u305f\u7269\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4f7f\u7528\u8cb8\u501f\u304c\u7d42\u4e86\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u9644\u5c5e\u3055\u305b\u305f\u7269\u3092\u53ce\u53bb\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u3002\u305f\u3060\u3057\u3001\u501f\u7528\u7269\u304b\u3089\u5206\u96e2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u7269\u53c8\u306f\u5206\u96e2\u3059\u308b\u306e\u306b\u904e\u5206\u306e\u8cbb\u7528\u3092\u8981\u3059\u308b\u7269\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044<\/li>\n<li>\u501f\u4e3b\u306f\u3001\u501f\u7528\u7269\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306b\u3053\u308c\u306b\u9644\u5c5e\u3055\u305b\u305f\u7269\u3092\u53ce\u53bb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>\u501f\u4e3b\u306f\u3001\u501f\u7528\u7269\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306b\u3053\u308c\u306b\u751f\u3058\u305f\u640d\u50b7\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4f7f\u7528\u8cb8\u501f\u304c\u7d42\u4e86\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u640d\u50b7\u3092\u539f\u72b6\u306b\u5fa9\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u640d\u50b7\u304c\u501f\u4e3b\u306e\u8cac\u3081\u306b\u5e30\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4e8b\u7531\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/li>\n<\/ol>\n<\/blockquote><figcaption>\u5f15\u7528\u5143\uff1a<cite><a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_599\" target=\"_blank\" rel=\"noopener noreferrer\">\u6c11\u6cd5599\u6761\uff5ce-GOV\u691c\u7d22<\/a><\/cite><\/figcaption><\/figure>\n<p>\u4f7f\u7528\u8cb8\u501f\u304c\u7d42\u4e86\u3057\u305f\u3068\u304d\u3001\u8cb8\u3057\u305f\u30e2\u30ce\u306b\u58ca\u308c\u3066\u3044\u308b\u7b87\u6240\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u501f\u4e3b\u306b\u4fee\u7406\u306e\u4f9d\u983c\u3084\u4fee\u7406\u8cbb\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2><span id=\"4\">4.\u4f7f\u7528\u8cb8\u501f\u306e\u8cb8\u4e3b\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h2>\n<p>\u4f7f\u7528\u8cb8\u501f\u3067\u8cb8\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u6240\u6709\u8005\u304c\u4ea1\u304f\u306a\u3063\u3066\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u3001<b class=\"yellow-line\">\u7121\u511f\u3067\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u571f\u5730\u306f\u300c\u81ea\u7528\u5730\u300d\u3068\u3057\u3066\u8a55\u4fa1<\/b>\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001<b class=\"yellow-line\">\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u3066\u7b2c\u4e09\u8005\u306b\u8cb8\u3057\u3066\u3044\u308b\u571f\u5730\u306f\u3001\u76f8\u7d9a\u3067\u306f\u300c\u8cb8\u5b85\u5730\u300d\u3068\u306a\u308a\u81ea\u7528\u5730\u3088\u308a\u3082\u4f4e\u304f\u8a55\u4fa1<\/b>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u5b85\u5730\u306e\u8a55\u4fa1\u984d\u304c\u81ea\u7528\u5730\u3088\u308a\u3082\u4f4e\u3044\u306e\u306f\u3001\u501f\u4e3b\u306b\u501f\u5730\u6a29\u304c\u8a8d\u3081\u3089\u308c\u308b\u5206\u3001\u5730\u4e3b\u306e\u6a29\u5229\u304c\u4f4e\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u306b\u5bfe\u3057\u3001\u4f7f\u7528\u8cb8\u501f\u3067\u306f\u501f\u4e3b\u306b\u501f\u5730\u6a29\u304c\u4e0e\u3048\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u8cb8\u3057\u3066\u3044\u305f\u571f\u5730\u306f\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u81ea\u7528\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\"><b>\u3010\u4f8b\u3011\u89aa\u304c\u6240\u6709\u3059\u308b\u571f\u5730\u3092\u5b50\u3069\u3082\u304c\u501f\u308a\u3001\u305d\u306e\u571f\u5730\u306e\u4e0a\u306b\u5b50\u3069\u3082\u304c\u5bb6\u5c4b\u3092\u5efa\u3066\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f1\u5104\u5186\u3001\u571f\u5730\u306e\u501f\u5730\u6a29\u5272\u5408\u306f60%\u3067\u3042\u308b\u3068\u3057\u307e\u3059\u3002<\/b><b>\u3007\u4f7f\u7528\u8cb8\u501f\u306e\u5834\u5408<\/b><br \/>\n\u4f7f\u7528\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u305f\u5834\u5408\u3001\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u5b50\u3069\u3082\u304c\u7121\u511f\u3067\u501f\u308a\u3066\u3044\u308b\u571f\u5730\u306f\u81ea\u7528\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u305d\u306e\u307e\u307e1\u5104\u5186\u3068\u306a\u308a\u307e\u3059\u3002<b>\u3007\u8cc3\u8cb8\u501f\u306e\u5834\u5408<\/b><br \/>\n\u3082\u3057\u5b50\u3069\u3082\u304c\u89aa\u306b\u5730\u4ee3\u3092\u6255\u3063\u3066\u8cc3\u8cb8\u501f\u5951\u7d04\u3067\u501f\u308a\u3066\u3044\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u300c1\u5104\u5186\u00d7\uff081\u221260%\uff09\uff1d4,000\u4e07\u5186\u300d\u3067\u3059\u3002<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1349\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.128.jpg\" alt=\"\u4f7f\u7528\u8cb8\u501f\uff08\u3057\u3088\u3046\u305f\u3044\u3057\u3083\u304f\uff09\u3068\u306f\u3001\u201c\u30bf\u30c0\u201d\u3067\u8cb8\u3057\u501f\u308a\u3059\u308b\u3053\u3068\" width=\"640\" height=\"580\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.128.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.128-300x272.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.128-236x214.jpg 236w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.128-282x256.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f7f\u7528\u8cb8\u501f\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306a\u304f\u571f\u5730\u3092\u7121\u511f\u3067\u5229\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u8cc3\u8cb8\u501f\u3068\u6bd4\u8f03\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u984d\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u3092\u89aa\u65cf\u306b\u8cb8\u3059\u3068\u304d\u306f\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u4f7f\u7528\u8cb8\u501f\u3068\u8cc3\u8cb8\u501f\u306e\u3069\u3061\u3089\u3092\u5951\u7d04\u3057\u305f\u65b9\u304c\u3088\u3044\u304b\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u4f7f\u7528\u8cb8\u501f\u306e\u8cb8\u4e3b\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff09<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/17591.html\">\u4f7f\u7528\u8cb8\u501f\u306f\u8cb8\u4e3b\u6b7b\u4ea1\u3067\u76f8\u7d9a\u3055\u308c\u308b\u2015\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\u304b\u304b\u308b\uff1f\u6ce8\u610f\u70b9\u30fb\u30dd\u30a4\u30f3\u30c8\u3082\u89e3\u8aac<\/a><\/p>\n<h2><span id=\"5\">5.\u4f7f\u7528\u8cb8\u501f\u306b\u304a\u3051\u308b\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306e\u4e8b\u4f8b<\/span><\/h2>\n<p>\u4f7f\u7528\u8cb8\u501f\u3067\u5951\u7d04\u66f8\u3092\u4ea4\u308f\u3055\u305a\u306b\u571f\u5730\u306e\u8cb8\u501f\u3092\u884c\u3046\u3068\u3001\u76f8\u7d9a\u306e\u3068\u304d\u306b\u3057\u3070\u3057\u3070\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4f7f\u7528\u8cb8\u501f\u306b\u304a\u3051\u308b\u4ee3\u8868\u7684\u306a\u30c8\u30e9\u30d6\u30eb\u306e\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>A\u3055\u3093\u306f\u3001\u6240\u6709\u3059\u308b\u571f\u5730\u3092\u304a\u96a3\u306eB\u3055\u3093\u306b\u7121\u511f\u3067\u8cb8\u3057\u307e\u3057\u305f\u3002B\u3055\u3093\u306f\u3001\u501f\u308a\u305f\u571f\u5730\u3092\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u300120\u5e74\u4ee5\u4e0a\u306e\u6708\u65e5\u304c\u7d4c\u3061\u3001A\u3055\u3093\u306f\u4ea1\u304f\u306a\u308a\u606f\u5b50\u306eC\u3055\u3093\u304c\u571f\u5730\u306e\u6240\u6709\u8005\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u3001B\u3055\u3093\u3082\uff12\u5e74\u524d\u306b\u6b7b\u4ea1\u3057\u3066\u304a\u308a\u3001\u5a18\u306eD\u3055\u3093\u304c\u5f15\u304d\u7d9a\u304d\u99d0\u8eca\u5834\u3068\u3057\u3066\u571f\u5730\u3092\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>C\u3055\u3093\u306f\u3001\u606f\u5b50\u592b\u5a66\u3068\u540c\u5c45\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u99d0\u8eca\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u305f\u3081\u3001D\u3055\u3093\u306b\u571f\u5730\u3092\u8fd4\u3057\u3066\u6b32\u3057\u3044\u3068\u3044\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001D\u3055\u3093\u306f\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u571f\u5730\u304c\u3001\u501f\u308a\u3066\u3044\u305f\u3082\u306e\u3060\u3068\u306f\u77e5\u3089\u305a\u300c\u3053\u306e\u571f\u5730\u306f\u81ea\u5206\u306e\u3082\u306e\u3060\u300d\u3068\u4e3b\u5f35\u3057\u59cb\u3081\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f97\u6642\u52b9\u3068\u306f\u3001\u6240\u6709\u306e\u610f\u601d\u3092\u3082\u3063\u3066\u7269\u3092\u4e00\u5b9a\u671f\u9593\u5360\u6709\u3057\u305f\u3068\u304d\u3001\u305d\u306e\u7269\u306e\u6240\u6709\u6a29\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u6642\u52b9\u306e\u5236\u5ea6\uff08<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\/20200401_501AC0000000034#Mp-Pa_1-Ch_7-Se_2-At_162\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5\u7b2c162\u6761<\/a>\uff09\u3067\u3059\u3002\u5360\u6709\u3092\u958b\u59cb\u3057\u305f\u6642\u306b\u81ea\u5df1\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u4fe1\u3058\u3001\u305d\u3046\u4fe1\u3058\u308b\u306b\u3064\u304d\u3001\u5584\u610f\u304b\u3064\u7121\u904e\u5931\u3067\u3042\u308c\u3070\u300110\u5e74\u9593\u306e\u6642\u52b9\u671f\u9593\u306e\u7d4c\u904e\u306b\u3088\u308a\u6240\u6709\u6a29\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\/20200401_501AC0000000034#Mp-Pa_1-Ch_7-Se_2-At_162\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5\u7b2c162\u6761<\/a>\u7b2c2\u9805\uff09\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001D\u3055\u3093\u306e\u6240\u6709\u306e\u958b\u59cb\u306f\u3001\u304b\u3064\u3066\u306e\u501f\u308a\u624b\u306eB\u3055\u3093\u304c\u4ea1\u304f\u306a\u3063\u3066\u304b\u3089\u3001\uff12\u5e74\u7d4c\u904e\u3057\u305f\u3060\u3051\u3067\u3042\u308b\u305f\u3081\u3001\u6642\u52b9\u53d6\u5f97\u306f\u6210\u7acb\u3057\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001D\u3055\u3093\u304c\u81ea\u5206\u306e\u571f\u5730\u3068\u8a8d\u8b58\u3059\u308b\u306b\u81f3\u3063\u305f\u6642\u671f\u3084\u7d4c\u7def\u3001\u305d\u306e\u571f\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u8005\u306a\u3069\u306e\u4e8b\u5b9f\u95a2\u4fc2\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u53d6\u5f97\u6642\u52b9\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>D\u3055\u3093\u304c\u6642\u52b9\u53d6\u5f97\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u73fe\u5728\u306e\u6240\u6709\u8005\u3067\u3042\u308bC\u3055\u3093\u304b\u3089\u571f\u5730\u3092\u8fd4\u3057\u3066\u6b32\u3057\u3044\u3068\u8a00\u308f\u308c\u305fD\u3055\u3093\u306f\u3001\u3053\u308c\u306b\u5fdc\u3058\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001D\u3055\u3093\u306fB\u3055\u3093\u306e\u571f\u5730\u3068\u601d\u3044\u8fbc\u3093\u3067\u3044\u305f\u305f\u3081\u3001\u7d0d\u5f97\u304c\u3044\u304b\u305aC\u3055\u3093\u306b\u8fd4\u9084\u3057\u3088\u3046\u3068\u305b\u305a\u3001\u63c9\u3081\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f7f\u7528\u8cb8\u501f\u3067\u306f\u5bfe\u4fa1\u306e\u3084\u308a\u3068\u308a\u304c\u767a\u751f\u305b\u305a\u3001\u5951\u7d04\u66f8\u3082\u4f5c\u6210\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5951\u7d04\u304c\u66d6\u6627\u306b\u306a\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"6\">6.\u4f7f\u7528\u8cb8\u501f\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u65b9\u6cd5<\/span><\/h2>\n<p>\u4f7f\u7528\u8cb8\u501f\u3067\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306e\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/li>\n<li>\u5bb6\u65cf\u3084\u89aa\u65cf\u306b\u4f7f\u7528\u8cb8\u501f\u3092\u5468\u77e5\u3059\u308b<\/li>\n<\/ul>\n<p>1\u3064\u305a\u3064\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-1\">6-1.\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h3>\n<p>\u4f7f\u7528\u8cb8\u501f\u306f\u53e3\u7d04\u675f\u3067\u3082\u6210\u7acb\u3057\u307e\u3059\u304c\u3001\u3067\u304d\u308b\u9650\u308a\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u8cb8\u501f\u306e\u76ee\u7684\u3084\u8fd4\u5374\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u8cb8\u3057\u305f\u3082\u306e\u304c\u58ca\u308c\u305f\u3068\u304d\u306e\u5bfe\u51e6\u65b9\u6cd5\u306a\u3069\u3092\u66f8\u9762\u306b\u6b8b\u3057\u3066\u3044\u308c\u3070\u3001<b 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