{"id":1556,"date":"2026-02-16T10:00:24","date_gmt":"2026-02-16T01:00:24","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1556"},"modified":"2026-02-16T10:25:07","modified_gmt":"2026-02-16T01:25:07","slug":"fixed-term","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/fixed-term-1556","title":{"rendered":"\u5b9a\u671f\u501f\u5730\u6a29\u3068\u306f\u2502\u7a2e\u985e\u3054\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u5b9a\u671f\u501f\u5730\u6a29\u3068\u306f\u3001<b class=\"yellow-line\">\u5efa\u7269\u3092\u5efa\u3066\u308b\u305f\u3081\u306b\u4e00\u5b9a\u306e\u671f\u9593\u3092\u5b9a\u3081\u3066\u4ed6\u4eba\u304b\u3089\u571f\u5730\u3092\u501f\u308a\u308b\u6a29\u5229<\/b>\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u666e\u901a\u306e\u501f\u5730\u6a29\u3068\u306f\u7570\u306a\u308a\u5951\u7d04\u306e\u66f4\u65b0\u306f\u3067\u304d\u305a\u3001\u8cb8\u3057\u305f\u571f\u5730\u304c\u3044\u3064\u307e\u3067\u3082\u8fd4\u3063\u3066\u3053\u306a\u3044\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u7a2e\u985e\u3054\u3068\u306e\u89e3\u8aac\u306e\u307b\u304b\u3001\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u5b9a\u671f\u501f\u5730\u6a29\u304a\u3088\u3073\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u7a2e\u985e<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49<\/a><ul><li><a href=\"#1-2-1\">1-2-1\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29<\/a><\/li><li><a href=\"#1-2-2\">1-2-2\uff0e\u4e8b\u696d\u7528\u501f\u5730\u6a29<\/a><\/li><\/ul><\/li><li><a href=\"#1-3\">1-3\uff0e\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#2-1-1\">2-1-1\uff0e\u9577\u671f\u9593\u306b\u308f\u305f\u308b\u5951\u7d04\u304c\u3067\u304d\u308b<\/a><\/li><li><a href=\"#2-1-2\">2-1-2\uff0e\u571f\u5730\u6d3b\u7528\u306e\u8a08\u753b\u304c\u7acb\u3066\u3084\u3059\u3044<\/a><\/li><li><a href=\"#2-1-3\">2-1-3\uff0e\u7528\u9014\u306e\u5236\u9650\u304c\u306a\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#2-2\">2-2\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#2-2-150\">2-2-1\uff0e\u5951\u7d04\u671f\u9593\u304c50\u5e74\u4ee5\u4e0a\u3068\u9577\u3044<\/a><\/li><li><a href=\"#2-2-2\">2-2-2\uff0e\u66f8\u9762\u306b\u3088\u3063\u3066\u5951\u7d04\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#3\">3\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#3-1\">3-1\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#3-1-1\">3-1-1\uff0e\u5b58\u7d9a\u671f\u9593\u3092\u67d4\u8edf\u306b\u8a2d\u5b9a\u3067\u304d\u308b<\/a><\/li><li><a href=\"#3-1-2\">3-1-2\uff0e\u5c45\u4f4f\u7528\u3088\u308a\u9ad8\u3044\u8cc3\u6599\u304c\u898b\u8fbc\u3081\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#3-2\">3-2\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#3-2-1\">3-2-1\uff0e\u7528\u9014\u304c\u4e8b\u696d\u7528\u306b\u9650\u3089\u308c\u308b<\/a><\/li><li><a href=\"#3-2-2\">3-2-2\uff0e\u516c\u6b63\u8a3c\u66f8\u306b\u3088\u3063\u3066\u5951\u7d04\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/a><\/li><li><a href=\"#3-2-3\">3-2-3\uff0e\u501f\u5730\u4eba\u306e\u4e8b\u696d\u7834\u7dbb\u30ea\u30b9\u30af\u304c\u3042\u308b<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#4\">4\uff0e\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#4-1\">4-1\uff0e\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#4-1-130\">4-1-1\uff0e\u6bd4\u8f03\u7684\u77ed\u3044\u671f\u9593\uff0830\u5e74\u4ee5\u4e0a\uff09\u3067\u8a2d\u5b9a\u3067\u304d\u308b<\/a><\/li><li><a href=\"#4-1-2\">4-1-2\uff0e\u5efa\u7269\u3092\u518d\u6d3b\u7528\u3067\u304d\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#4-2\">4-2\uff0e\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#4-2-1\">4-2-1\uff0e\u53e4\u3044\u5efa\u7269\u3092\u8cb7\u3044\u53d6\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/a><\/li><li><a href=\"#4-2-2\">4-2-2\uff0e\u5efa\u7269\u5229\u7528\u8005\uff08\u501f\u5bb6\u4eba\uff09\u3092\u9000\u53bb\u3055\u305b\u3089\u308c\u306a\u3044<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#5\">5\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\uff08\u30de\u30f3\u30b7\u30e7\u30f3\uff09\u3068\u306f<\/a><ul><li><a href=\"#5-1\">5-1\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u306e\u8cc7\u7523\u4fa1\u5024<\/a><\/li><li><a href=\"#5-2\">5-2\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u30de\u30f3\u30b7\u30e7\u30f3\u3068\u4e00\u822c\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u9055\u3044<\/a><\/li><li><a href=\"#5-3\">5-3\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\uff08\u30de\u30f3\u30b7\u30e7\u30f3\uff09\u306f\u58f2\u5374\u3067\u304d\u308b\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u3092\u58f2\u8cb7\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/a><ul><li><a href=\"#6-1\">6-1\uff0e\u62c5\u4fdd\u4fa1\u5024\u304c\u4f4e\u3044<\/a><\/li><li><a href=\"#6-2\">6-2\uff0e\u4f4f\u5b85\u30ed\u30fc\u30f3\u7279\u7d04\u306b\u3088\u308b\u5951\u7d04\u89e3\u9664\u304c\u8d77\u3053\u308a\u3084\u3059\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#7\">7\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><ul><li><a href=\"#7-1\">7-1\uff0e\u501f\u5730\u6a29\u8005\u306b\u5e30\u5c5e\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u7dcf\u984d\u3068\u306f<\/a><ul><li><a href=\"#7-1-1\">7-1-1\uff0e\u6a29\u5229\u91d1\u7b49\u306e\u91d1\u984d<\/a><\/li><li><a href=\"#7-1-2\">7-1-2\uff0e\u4fdd\u8a3c\u91d1\u7b49\u306e\u904b\u7528\u76ca\u306e\u91d1\u984d<\/a><\/li><li><a href=\"#7-1-3\">7-1-3\uff0e\u5dee\u984d\u5730\u4ee3\u306e\u91d1\u984d<\/a><\/li><\/ul><\/li><li><a href=\"#7-2\">7-2\uff0e\u305d\u306e\u5b85\u5730\u306e\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\u3068\u306f<\/a><\/li><\/ul><\/li><li><a href=\"#8\">8\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><ul><li><a href=\"#8-1\">8-1\uff0e\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#8-2\">8-2\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff08\u4f8b\u5916\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\uff09<\/a><ul><li><a href=\"#8-2-1\">8-2-1\uff0e\u300c\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u3042\u308b\u5834\u5408\u300d\u306f\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3067\u8a55\u4fa1<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#9\">9\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u5229\u7528\u3067\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u3082\u898b\u8fbc\u3081\u308b<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u7a2e\u985e<\/span><\/h2>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u306b\u306f\u3001\u300c\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u300d\u3001\u300c\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u300d\u3001\u300c\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u300d\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u7a2e\u985e\u3054\u3068\u306e\u7279\u5fb4\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th>\u501f\u5730\u6a29\u306e\u7a2e\u985e<\/th>\n<th>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29<\/th>\n<th>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49<br \/>\n\uff08\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\uff09<\/th>\n<th>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49<br \/>\n\uff08\u4e8b\u696d\u7528\u501f\u5730\u6a29\uff09<\/th>\n<th>\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29<\/th>\n<\/tr>\n<tr>\n<th>\u5b58\u7d9a\u671f\u9593<\/th>\n<td>50\u5e74\u4ee5\u4e0a<\/td>\n<td>30\u5e74\u4ee5\u4e0a50\u5e74\u672a\u6e80<\/td>\n<td>10\u5e74\u4ee5\u4e0a30\u5e74\u672a\u6e80<\/td>\n<td>30\u5e74\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<th>\u5229\u7528\u76ee\u7684<\/th>\n<td>\u5236\u9650\u306a\u3057<\/td>\n<td>\u4e8b\u696d\u7528\u306e\u307f<\/td>\n<td>\u4e8b\u696d\u7528\u306e\u307f<\/td>\n<td>\u5236\u9650\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th>\u5951\u7d04\u65b9\u6cd5<\/th>\n<td>\u66f8\u9762\u306b\u3088\u308b<\/td>\n<td>\u516c\u6b63\u8a3c\u66f8\u306b\u3088\u308b<\/td>\n<td>\u516c\u6b63\u8a3c\u66f8\u306b\u3088\u308b<\/td>\n<td>\u898f\u5b9a\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th>\u501f\u5730\u95a2\u4fc2\u306e\u7d42\u4e86<\/th>\n<td>\u671f\u9593\u306e\u6e80\u4e86<\/td>\n<td>\u671f\u9593\u306e\u6e80\u4e86<\/td>\n<td>\u671f\u9593\u306e\u6e80\u4e86<\/td>\n<td>\u5efa\u7269\u306e\u8b72\u6e21<\/td>\n<\/tr>\n<tr>\n<th>\u671f\u9593\u6e80\u4e86\u6642\u306e\u53d6\u308a\u6271\u3044<\/th>\n<td>\u539f\u5247\u3068\u3057\u3066\u66f4\u5730\u3067\u8fd4\u9084<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u66f4\u5730\u3067\u8fd4\u9084<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u66f4\u5730\u3067\u8fd4\u9084<\/td>\n<td>\u5efa\u7269\u306f\u6b8b\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u501f\u5730\u501f\u5bb6\u6cd5\u306e\u6761\u9805<\/th>\n<td><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=403AC0000000090#Mp-At_22\" target=\"_blank\" rel=\"noopener noreferrer\">\u7b2c22\u6761<\/a><\/td>\n<td><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=403AC0000000090#Mp-At_23\" target=\"_blank\" rel=\"noopener noreferrer\">\u7b2c23\u6761\u7b2c1\u9805<\/a><\/td>\n<td><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=403AC0000000090#Mp-At_23\" target=\"_blank\" rel=\"noopener noreferrer\">\u7b2c23\u6761\u7b2c2\u9805<\/a><\/td>\n<td><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=403AC0000000090#Mp-At_24\" target=\"_blank\" rel=\"noopener noreferrer\">\u7b2c24\u6761<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"1-1\">1-1\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29<\/span><\/h3>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306f\u3001<b class=\"yellow-line\">\u7528\u9014\u3092\u554f\u308f\u305a50\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u3092\u5b9a\u3081\u3066\u8a2d\u5b9a\u3059\u308b\u5b9a\u671f\u501f\u5730\u6a29<\/b>\u3067\u3059\u3002<\/p>\n<p>\u501f\u5730\u5951\u7d04\u306f\u66f8\u9762\u3067\u884c\u3044\u3001\u6b21\u306e3\u3064\u306e\u7279\u7d04\u3092\u5b9a\u3081\u307e\u3059\u3002\u5951\u7d04\u306e\u66f8\u9762\u306f\u3001\u516c\u6b63\u8a3c\u66f8\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u5951\u7d04\u306e\u66f4\u65b0\u304c\u306a\u3044<\/li>\n<li>\u5efa\u7269\u306e\u518d\u7bc9\u306b\u3088\u308b\u671f\u9593\u306e\u5ef6\u9577\u304c\u306a\u3044<\/li>\n<li>\u501f\u5730\u4eba\u306f\u671f\u9593\u6e80\u4e86\u6642\u306b\u5efa\u7269\u8cb7\u53d6\u8acb\u6c42\u3092\u3057\u306a\u3044<\/li>\n<\/ul>\n<p>\u671f\u9593\u306e\u6e80\u4e86\u306b\u3088\u308a\u501f\u5730\u95a2\u4fc2\u306f\u7d42\u4e86\u3057\u3001\u501f\u5730\u4eba\u306f\u539f\u5247\u3068\u3057\u3066\u5efa\u7269\u3092\u64a4\u53bb\u3057\u3066\u66f4\u5730\u3067\u8fd4\u9084\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49<\/span><\/h3>\n<p>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306f\u3001<b class=\"yellow-line\">\u3082\u3063\u3071\u3089\u4e8b\u696d\u306e\u76ee\u7684\u3067\u4f7f\u7528\u3059\u308b\u5efa\u7269\u306e\u5efa\u8a2d\u3092\u76ee\u7684\u3068\u3057\u305f\u5b9a\u671f\u501f\u5730\u6a29<\/b>\u3067\u3059\u3002<br \/>\n\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306f\u3001\u3055\u3089\u306b\u300c\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u300d\u3068\u300c\u4e8b\u696d\u7528\u501f\u5730\u6a29\u300d\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"1-2-1\">1-2-1\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29<\/span><\/h4>\n<p>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u306f\u3001<b class=\"yellow-line\">30\u5e74\u4ee5\u4e0a50\u5e74\u672a\u6e80<\/b>\u306e\u671f\u9593\u3092\u5b9a\u3081\u3066\u8a2d\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<b class=\"yellow-line\">\u5951\u7d04\u306f\u5fc5\u305a\u516c\u6b63\u8a3c\u66f8\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u501f\u5730\u5951\u7d04\u3067\u306f\u3001\u6b21\u306e3\u3064\u306e\u7279\u7d04\u3092\u5b9a\u3081\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u5951\u7d04\u306e\u66f4\u65b0\u304c\u306a\u3044<\/li>\n<li>\u5efa\u7269\u306e\u518d\u7bc9\u306b\u3088\u308b\u671f\u9593\u306e\u5ef6\u9577\u304c\u306a\u3044<\/li>\n<li>\u501f\u5730\u4eba\u306f\u671f\u9593\u6e80\u4e86\u6642\u306b\u5efa\u7269\u8cb7\u53d6\u8acb\u6c42\u3092\u3057\u306a\u3044<\/li>\n<\/ul>\n<p>\u671f\u9593\u306e\u6e80\u4e86\u306b\u3088\u308a\u501f\u5730\u95a2\u4fc2\u306f\u7d42\u4e86\u3057\u3001\u501f\u5730\u4eba\u306f\u539f\u5247\u3068\u3057\u3066\u5efa\u7269\u3092\u64a4\u53bb\u3057\u3066\u66f4\u5730\u3067\u8fd4\u9084\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"1-2-2\">1-2-2\uff0e\u4e8b\u696d\u7528\u501f\u5730\u6a29<\/span><\/h4>\n<p>\u4e8b\u696d\u7528\u501f\u5730\u6a29\u306f\u3001<b class=\"yellow-line\">10\u5e74\u4ee5\u4e0a30\u5e74\u672a\u6e80<\/b>\u306e\u671f\u9593\u3092\u5b9a\u3081\u3066\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u7528\u501f\u5730\u6a29\u3067\u306f\u3001\u501f\u5730\u501f\u5bb6\u6cd5\u306e\u3046\u3061\u5951\u7d04\u66f4\u65b0\u3001\u518d\u7bc9\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u3001\u5efa\u7269\u8cb7\u53d6\u8acb\u6c42\u6a29\u306a\u3069\u306e\u898f\u5b9a\u304c\u6392\u9664\u3055\u308c\u307e\u3059\u3002<b class=\"yellow-line\">\u501f\u5730\u5951\u7d04\u306f\u5fc5\u305a\u516c\u6b63\u8a3c\u66f8\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u671f\u9593\u306e\u6e80\u4e86\u6642\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u306e\u5834\u5408\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-3\">1-3\uff0e\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29<\/span><\/h3>\n<p>\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306f\u3001<b class=\"yellow-line\">\u501f\u5730\u4eba\u304c\u5730\u4e3b\u306b\u5efa\u7269\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u6d88\u6ec5\u3059\u308b\u501f\u5730\u6a29<\/b>\u3067\u3059\u3002\u7528\u9014\u306e\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b58\u7d9a\u671f\u9593\u304c30\u5e74\u4ee5\u4e0a\u306e\u666e\u901a\u501f\u5730\u6a29\u307e\u305f\u306f\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u3001\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u306e\u3044\u305a\u308c\u304b\u3092\u8a2d\u5b9a\u3059\u308b\u3068\u304d\u306b\u3001\u7279\u7d04\u3068\u3057\u3066\u4ed8\u52a0\u3057\u307e\u3059\u3002<\/p>\n<p>\u5efa\u7269\u306e\u8b72\u6e21\u306f\u3001\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u304b\u308930\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u305f\u6642\u70b9\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u501f\u5730\u6a29\u306e\u671f\u9593\u306e\u6e80\u4e86\u306b\u5408\u308f\u305b\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7279\u5b9a\u306e\u65e5\u3092\u5b9a\u3081\u308b\u307b\u304b\u3001\u300c\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u304b\u308930\u5e74\u4ee5\u4e0a\u7d4c\u904e\u5f8c\u3001\u5730\u4e3b\u304c\u7533\u3057\u51fa\u305f\u65e5\u300d\u3068\u3044\u3046\u3088\u3046\u306b\u5b9a\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u3055\u308c\u305f\u5efa\u7269\u3092\u501f\u5730\u4eba\u304c\u4f7f\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u501f\u5bb6\u4eba\u3068\u3057\u3066\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5730\u4e3b\u304c\u501f\u5730\u4eba\u304b\u3089\u5efa\u7269\u3092\u8cb7\u3044\u53d6\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u501f\u5730\u6a29\u306f\u6d88\u6ec5\u3059\u308b\u3053\u3068\u306a\u304f\u7d99\u7d9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u307e\u305f\u306f\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u3068\u4f75\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u671f\u9593\u306e\u6e80\u4e86\u3067\u501f\u5730\u6a29\u304c\u6d88\u6ec5\u3057\u3001\u501f\u5730\u4eba\u306f\u5efa\u7269\u3092\u64a4\u53bb\u3057\u3066\u66f4\u5730\u3067\u8fd4\u9084\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<p>\u3053\u3053\u304b\u3089\u3001\u4e3b\u306b\u5730\u4e3b\u306e\u7acb\u5834\u304b\u3089\u898b\u305f\u5b9a\u671f\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u306f\u3058\u3081\u306b\u3001\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<h4><span id=\"2-1-1\">2-1-1\uff0e\u9577\u671f\u9593\u306b\u308f\u305f\u308b\u5951\u7d04\u304c\u3067\u304d\u308b<\/span><\/h4>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u3067\u306f<b class=\"yellow-line\">50\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308b\u5951\u7d04\u304c\u53ef\u80fd\u3067\u3042\u308a<\/b>\u3001\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4e0d\u52d5\u7523\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u666e\u901a\u501f\u5730\u6a29\u3067\u3082\u66f4\u65b0\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306b\u9577\u671f\u306b\u308f\u305f\u308b\u8cc3\u8cb8\u501f\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6b63\u5f53\u306a\u4e8b\u7531\u304c\u306a\u3051\u308c\u3070\u5730\u4e3b\u304b\u3089\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"2-1-2\">2-1-2\uff0e\u571f\u5730\u6d3b\u7528\u306e\u8a08\u753b\u304c\u7acb\u3066\u3084\u3059\u3044<\/span><\/h4>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306f\u5951\u7d04\u306e\u66f4\u65b0\u304c\u306a\u304f\u3001\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u3068\u66f4\u5730\u3067\u8fd4\u9084\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<b class=\"yellow-line\">\u571f\u5730\u6d3b\u7528\u306e\u8a08\u753b\u304c\u7acb\u3066\u3084\u3059\u304f\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<h4><span id=\"2-1-3\">2-1-3\uff0e\u7528\u9014\u306e\u5236\u9650\u304c\u306a\u3044<\/span><\/h4>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306b\u306f\u3001<b class=\"yellow-line\">\u5efa\u7269\u306e\u7528\u9014\u306e\u5236\u9650\u304c\u3042\u308a\u307e\u305b\u3093<\/b>\u3002\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u5c45\u4f4f\u7528\u5efa\u7269\u306e\u307b\u304b\u3001\u5e97\u8217\u306a\u3069\u4e8b\u696d\u7528\u5efa\u7269\u3092\u5efa\u3066\u308b\u3053\u3068\u3082\u3067\u304d\u3001\u7acb\u5730\u306b\u3042\u308f\u305b\u305f\u5229\u7528\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<h4><span id=\"2-2-150\">2-2-1\uff0e\u5951\u7d04\u671f\u9593\u304c50\u5e74\u4ee5\u4e0a\u3068\u9577\u3044<\/span><\/h4>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u9014\u4e2d\u3067\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u5951\u7d04\u671f\u9593\u306e\u9577\u3055\u306f\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u501f\u5730\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u571f\u5730\u3092\u5b50\u3084\u5b6b\u3078\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3084\u3001\u305d\u306e\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3082\u60f3\u5b9a\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"2-2-2\">2-2-2\uff0e\u66f8\u9762\u306b\u3088\u3063\u3066\u5951\u7d04\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span><\/h4>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u501f\u5730\u5951\u7d04\u306f\u3001<b class=\"yellow-line\">\u66f8\u9762\u306b\u3088\u3063\u3066\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u3088\u3046\u306b\u516c\u6b63\u8a3c\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u307e\u3067\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u3067\u3082\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u624b\u9593\u3084\u8cbb\u7528\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<p>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\uff08\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u3001\u4e8b\u696d\u7528\u501f\u5730\u6a29\uff09\u306b\u3064\u3044\u3066\u3082\u3001\u4e3b\u306b\u5730\u4e3b\u306e\u7acb\u5834\u304b\u3089\u898b\u305f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<h4><span id=\"3-1-1\">3-1-1\uff0e\u5b58\u7d9a\u671f\u9593\u3092\u67d4\u8edf\u306b\u8a2d\u5b9a\u3067\u304d\u308b<\/span><\/h4>\n<p>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u5b58\u7d9a\u671f\u9593\u306f\u300110\u5e74\u4ee5\u4e0a50\u5e74\u672a\u6e80\u3067\u3042\u308a\u3001<b class=\"yellow-line\">\u571f\u5730\u6d3b\u7528\u306e\u8a08\u753b\u306b\u5fdc\u3058\u3066\u5b58\u7d9a\u671f\u9593\u3092\u67d4\u8edf\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/b>\u3002<\/p>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\uff0850\u5e74\u4ee5\u4e0a\uff09\u3084\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\uff0830\u5e74\u4ee5\u4e0a\uff09\u306b\u6bd4\u3079\u3066\u3001\u77ed\u3044\u671f\u9593\u306e\u571f\u5730\u6d3b\u7528\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4><span id=\"3-1-2\">3-1-2\uff0e\u5c45\u4f4f\u7528\u3088\u308a\u9ad8\u3044\u8cc3\u6599\u304c\u898b\u8fbc\u3081\u308b<\/span><\/h4>\n<p>\u4e8b\u696d\u306e\u7528\u9014\u3067\u571f\u5730\u3092\u8cb8\u3059\u5834\u5408\u306f\u3001<b class=\"yellow-line\">\u5c45\u4f4f\u7528\u306b\u6bd4\u3079\u3066\u9ad8\u3044\u8cc3\u6599\u304c\u898b\u8fbc\u307e\u308c\u307e\u3059<\/b>\u3002\u30ed\u30fc\u30c9\u30b5\u30a4\u30c9\u306a\u3069\u5c45\u4f4f\u306b\u5411\u304b\u306a\u3044\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u3001\u4e8b\u696d\u7528\u9014\u3067\u3042\u308c\u3070\u6d3b\u7528\u306e\u5e45\u304c\u5e83\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"3-2\">3-2\uff0e\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<h4><span id=\"3-2-1\">3-2-1\uff0e\u7528\u9014\u304c\u4e8b\u696d\u7528\u306b\u9650\u3089\u308c\u308b<\/span><\/h4>\n<p>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306f\u3001\u501f\u5730\u306e\u7528\u9014\u304c\u4e8b\u696d\u7528\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u501f\u5730\u4e0a\u306e\u5efa\u7269\u306b<b class=\"yellow-line\">\u4e00\u90e8\u3067\u3082\u5c45\u4f4f\u7528\u306e\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/b>\u3002<\/p>\n<h4><span id=\"3-2-2\">3-2-2\uff0e\u516c\u6b63\u8a3c\u66f8\u306b\u3088\u3063\u3066\u5951\u7d04\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span><\/h4>\n<p>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u3092\u8a2d\u5b9a\u3059\u308b\u5951\u7d04\u306f\u3001<b class=\"yellow-line\">\u516c\u6b63\u8a3c\u66f8\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u516c\u6b63\u8a3c\u66f8\u306f\u516c\u8a3c\u4eba\u304c\u4f5c\u6210\u3059\u308b\u6587\u66f8\u3067\u3042\u308a\u3001\u81ea\u5206\u3067\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u6bd4\u3079\u3066\u624b\u9593\u3068\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"3-2-3\">3-2-3\uff0e\u501f\u5730\u4eba\u306e\u4e8b\u696d\u7834\u7dbb\u30ea\u30b9\u30af\u304c\u3042\u308b<\/span><\/h4>\n<p>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306f\u3001\u5951\u7d04\u671f\u9593\u304c\u9577\u3044\u5206\u3001<b class=\"yellow-line\">\u501f\u5730\u4eba\u304c\u7d4c\u55b6\u96e3\u306b\u9665\u3063\u3066\u4e8b\u696d\u7834\u7dbb\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u305d\u306e\u3068\u304d\u3001\u501f\u5730\u306b\u6b8b\u3055\u308c\u305f\u5efa\u7269\u306f\u501f\u5730\u4eba\u306e\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5730\u4e3b\u304c\u52dd\u624b\u306b\u53d6\u308a\u58ca\u3057\u305f\u308a\u51e6\u5206\u3057\u305f\u308a\u3067\u304d\u307e\u305b\u3093\u3002\u66f4\u5730\u306b\u623b\u3059\u306b\u3057\u3066\u3082\u6cd5\u7684\u63aa\u7f6e\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u96e3\u3057\u3044\u5bfe\u5fdc\u3092\u8feb\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"4\">4\uff0e\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<p>\u7d9a\u3044\u3066\u3001\u4e3b\u306b\u5730\u4e3b\u306e\u7acb\u5834\u304b\u3089\u898b\u305f\u3001\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1\uff0e\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<h4><span id=\"4-1-130\">4-1-1\uff0e\u6bd4\u8f03\u7684\u77ed\u3044\u671f\u9593\uff0830\u5e74\u4ee5\u4e0a\uff09\u3067\u8a2d\u5b9a\u3067\u304d\u308b<\/span><\/h4>\n<p>\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306f\u300130\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u3092\u5b9a\u3081\u3066\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u5951\u7d04\u671f\u9593\u304c50\u5e74\u4ee5\u4e0a\u306e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306b\u6bd4\u3079\u3066\u77ed\u3044\u671f\u9593\u3067\u571f\u5730\u6d3b\u7528\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4><span id=\"4-1-2\">4-1-2\uff0e\u5efa\u7269\u3092\u518d\u6d3b\u7528\u3067\u304d\u308b<\/span><\/h4>\n<p>\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306f\u4ed6\u306e\u5b9a\u671f\u501f\u5730\u6a29\u3068\u306f\u7570\u306a\u308a\u3001<b class=\"yellow-line\">\u501f\u5730\u5951\u7d04\u304c\u7d42\u4e86\u3057\u3066\u3082\u5efa\u7269\u306f\u6b8b\u308a\u307e\u3059<\/b>\u3002\u5730\u4e3b\u306f\u8cb7\u3044\u53d6\u3063\u305f\u5efa\u7269\u3092\u5f15\u304d\u7d9a\u304d\u8cc3\u8cb8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-2\">4-2\uff0e\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<h4><span id=\"4-2-1\">4-2-1\uff0e\u53e4\u3044\u5efa\u7269\u3092\u8cb7\u3044\u53d6\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span><\/h4>\n<p>\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29\u3092\u8a2d\u5b9a\u3059\u308b\u501f\u5730\u5951\u7d04\u3067\u306f\u3001\u501f\u5730\u4e0a\u306e\u5efa\u7269\u304c\u5730\u4e3b\u306b\u8b72\u6e21\u3055\u308c\u308b\u307e\u306730\u5e74\u4ee5\u4e0a\u304b\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u9593\u306b\u5efa\u7269\u304c\u9069\u5207\u306b\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001<b class=\"yellow-line\">\u5730\u4e3b\u306f\u5229\u7528\u4fa1\u5024\u306e\u4f4e\u3044\u5efa\u7269\u3092\u8cb7\u3044\u53d6\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u5730\u4e3b\u306f\u5efa\u7269\u306e\u8cb7\u3044\u53d6\u308a\u3092\u62d2\u5426\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u3001\u501f\u5730\u6a29\u306f\u5143\u306e\u501f\u5730\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u7d99\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"4-2-2\">4-2-2\uff0e\u5efa\u7269\u5229\u7528\u8005\uff08\u501f\u5bb6\u4eba\uff09\u3092\u9000\u53bb\u3055\u305b\u3089\u308c\u306a\u3044<\/span><\/h4>\n<p>\u5730\u4e3b\u304c\u501f\u5730\u4e0a\u306e\u5efa\u7269\u3092\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3001\u501f\u5730\u4e0a\u306e\u5efa\u7269\u306b\u4f4f\u3093\u3067\u3044\u308b\u4eba\u3068\u306e\u501f\u5bb6\u5951\u7d04\u306f\u5b58\u7d9a\u3059\u308b\u305f\u3081\u3001<b class=\"yellow-line\">\u4f4f\u3093\u3067\u3044\u308b\u4eba\u3092\u9000\u53bb\u3055\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/b>\u3002\u307e\u305f\u3001\u501f\u5730\u4eba\u304c\u81ea\u3089\u4f4f\u3093\u3067\u3044\u305f\u5834\u5408\u3082\u3001\u501f\u5730\u4eba\u306f\u501f\u5bb6\u4eba\u3068\u3057\u3066\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"5\">5\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\uff08\u30de\u30f3\u30b7\u30e7\u30f3\uff09\u3068\u306f<\/span><\/h2>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u306f\u3001\u5b9a\u671f\u501f\u5730\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u571f\u5730\u306b\u5efa\u3066\u3089\u308c\u305f\u4f4f\u5b85\uff08\u4e00\u6238\u5efa\u3066\u3001\u30de\u30f3\u30b7\u30e7\u30f3\uff09\u3067\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306e\u4f4f\u5b85\u3088\u308a\u4f4e\u4fa1\u683c\u3067\u8cfc\u5165\u3067\u304d\u307e\u3059\u304c\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u3068\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3059\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u8ca1\u7523\u3068\u3057\u3066\u5b50\u3084\u5b6b\u306b\u6b8b\u3059\u76ee\u7684\u306b\u306f\u9069\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"5-1\">5-1\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u306e\u8cc7\u7523\u4fa1\u5024<\/span><\/h3>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u306e\u8cc7\u7523\u4fa1\u5024\u306f\u3001\u901a\u5e38\u306e\u4f4f\u5b85\u306b\u6bd4\u3079\u3066<b class=\"yellow-line\">20\uff05\uff5e40\uff05\u7a0b\u5ea6\u4f4e\u304f\u306a\u308a\u307e\u3059<\/b>\u3002\u3053\u308c\u306f\u3001\u571f\u5730\u3092\u6240\u6709\u3057\u306a\u3044\u3067\u5730\u4e3b\u304b\u3089\u501f\u308a\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u901a\u5e38\u306e\u4f4f\u5b85\u306b\u6bd4\u3079\u3066<b class=\"yellow-line\">\u8cc7\u7523\u4fa1\u5024\u306e\u6e1b\u5c11\u306e\u5ea6\u5408\u3044\u304c\u5927\u304d\u3044<\/b>\u3068\u3044\u3046\u7279\u5fb4\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306e\u4f4f\u5b85\u3067\u306f\u3001\u571f\u5730\u306e\u4fa1\u5024\u306f\u57fa\u672c\u7684\u306b\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u5bb6\u5c4b\u306e\u4fa1\u5024\u304c\u307b\u3068\u3093\u3069\u306a\u304f\u306a\u3063\u3066\u3082\u3001\u571f\u5730\u306b\u898b\u5408\u3063\u305f\u8cc7\u7523\u4fa1\u5024\u306f\u6b8b\u308a\u307e\u3059\u3002\uff08\u305f\u3060\u3057\u3001\u7d4c\u6e08\u60c5\u52e2\u3084\u5468\u8fba\u74b0\u5883\u306e\u5909\u5316\u3067\u5730\u4fa1\u304c\u5909\u52d5\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u4e00\u65b9\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u4fa1\u5024\u306f\u6b8b\u5b58\u671f\u9593\u304c\u77ed\u304f\u306a\u308b\u306b\u3064\u308c\u3066\u4e0b\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u5bb6\u5c4b\u306e\u4fa1\u5024\u304c\u307b\u3068\u3093\u3069\u306a\u304f\u306a\u3063\u3066\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u6b8b\u5b58\u671f\u9593\u3082\u77ed\u304f\u306a\u308b\u3068\u3001\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u306e\u8cc7\u7523\u4fa1\u5024\u306f\u307b\u307c0\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-2\">5-2\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u30de\u30f3\u30b7\u30e7\u30f3\u3068\u4e00\u822c\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u9055\u3044<\/span><\/h3>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u30de\u30f3\u30b7\u30e7\u30f3\u3068\u4e00\u822c\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th>\u7a2e\u985e<\/th>\n<th>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u30de\u30f3\u30b7\u30e7\u30f3<\/th>\n<th>\u4e00\u822c\u306e\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3<\/th>\n<\/tr>\n<tr>\n<th>\u8cfc\u5165\u4fa1\u683c<\/th>\n<td>\u76f8\u5834\u306e60\uff05\uff5e80\uff05<\/td>\n<td>\u76f8\u5834\u306e\u4fa1\u683c<\/td>\n<\/tr>\n<tr>\n<th>\u671f\u9650<\/th>\n<td>\u5b9a\u671f\u501f\u5730\u6a29\u306e\u5b58\u7d9a\u671f\u9593\u306b\u3088\u308b<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/th>\n<td>\u5efa\u7269\u90e8\u5206\uff1a\u8cfc\u5165\u8005\u306e\u8ca0\u62c5<br \/>\n\u571f\u5730\u90e8\u5206\uff1a\u5730\u4e3b\u306e\u8ca0\u62c5<\/td>\n<td>\u8cfc\u5165\u8005\u306e\u8ca0\u62c5<\/td>\n<\/tr>\n<tr>\n<th>\u305d\u306e\u4ed6<\/th>\n<td>\u5730\u4ee3\u3001\u4fee\u7e55\u7a4d\u7acb\u91d1\u304c\u5fc5\u8981<br \/>\n\u89e3\u4f53\u7a4d\u7acb\u91d1\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082<\/td>\n<td>\u4fee\u7e55\u7a4d\u7acb\u91d1\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"5-3\">5-3\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\uff08\u30de\u30f3\u30b7\u30e7\u30f3\uff09\u306f\u58f2\u5374\u3067\u304d\u308b\uff1f<\/span><\/h3>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\uff08\u30de\u30f3\u30b7\u30e7\u30f3\uff09\u3082\u58f2\u5374\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001<b class=\"yellow-line\">\u58f2\u5374\u306b\u3042\u305f\u3063\u3066\u306f\u5730\u4e3b\u306e\u627f\u8afe\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<br \/>\n\u3053\u306e\u307b\u304b\u3001\u571f\u5730\u306e\u6240\u6709\u6a29\u304c\u306a\u304f\u5b9f\u8cea\u7684\u306b\u5efa\u7269\u306e\u4fa1\u5024\u3057\u304b\u306a\u3044\u305f\u3081\u3001\u4e00\u822c\u306e\u7269\u4ef6\u306b\u6bd4\u3079\u3066\u58f2\u5374\u4fa1\u683c\u306f\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u501f\u5730\u6a29\u306e\u6b8b\u5b58\u671f\u9593\u304c\u5c11\u306a\u304f\u306a\u308b\u3068\u3001\u8cb7\u3044\u624b\u304c\u3064\u304b\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"6\">6\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u3092\u58f2\u8cb7\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/span><\/h2>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u3092\u58f2\u8cb7\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u306b\u8cc7\u91d1\u9762\uff08\u30ed\u30fc\u30f3\uff09\u306e\u5236\u7d04\u304c\u53b3\u3057\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"6-1\">6-1\uff0e\u62c5\u4fdd\u4fa1\u5024\u304c\u4f4e\u3044<\/span><\/h3>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u62c5\u4fdd\u3068\u3057\u3066\u4f4f\u5b85\u306b\u62b5\u5f53\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u306f\u62c5\u4fdd\u3068\u3057\u3066\u306e\u4fa1\u5024\u304c\u4f4e\u304f\u3001\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u3067\u3082\u30ed\u30fc\u30f3\u304c\u5229\u7528\u3067\u304d\u308b\u91d1\u878d\u6a5f\u95a2\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5be9\u67fb\u3067\u306f\u62c5\u4fdd\u306e\u4fa1\u5024\u3088\u308a\u3082\u5951\u7d04\u8005\u306e\u8fd4\u6e08\u80fd\u529b\u304c\u91cd\u8996\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-2\">6-2\uff0e\u4f4f\u5b85\u30ed\u30fc\u30f3\u7279\u7d04\u306b\u3088\u308b\u5951\u7d04\u89e3\u9664\u304c\u8d77\u3053\u308a\u3084\u3059\u3044<\/span><\/h3>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u306e\u58f2\u8cb7\u3067\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u7279\u7d04\u306b\u3088\u308b\u5951\u7d04\u89e3\u9664\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u7279\u7d04\u3068\u306f\u3001\u8cb7\u4e3b\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5be9\u67fb\u306b\u901a\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u7121\u6761\u4ef6\u3067\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u7d04\u3067\u3059\u3002\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308c\u3070\u3001\u901a\u5e38\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u7279\u7d04\u3092\u3064\u3051\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u4f4f\u5b85\u306e\u8cfc\u5165\u3067\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u7279\u7d04\u3067\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u304c\u89e3\u9664\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u58f2\u4e3b\u306f\u624b\u4ed8\u91d1\u3092\u8fd4\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"7\">7\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h2>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u306f\u5f62\u306e\u3042\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u571f\u5730\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3067\u3042\u308a\u8ca1\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<b class=\"yellow-line\">\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u6642\u671f\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u65e5\uff09\u306b\u304a\u3044\u3066\u501f\u5730\u6a29\u8005\uff08\u501f\u5730\u4eba\uff09\u306b\u5e30\u5c5e\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u304a\u3088\u3073\u305d\u306e\u5b58\u7d9a\u671f\u9593\u3092\u3082\u3068\u306b\u8a55\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u6642\u3068\u8ab2\u7a0e\u6642\u671f\u3068\u3067\u501f\u5730\u6a29\u8005\u306b\u5e30\u5c5e\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306b\u5909\u5316\u304c\u306a\u3044\u306a\u3069\u3001\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/06.htm#a-27_2\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905427-2<\/a>\uff09\u3002<\/p>\n<ul style=\"list-style: disc;\">\n<li><b>\u5b9a\u671f\u501f\u5730\u6a29\u306e\u4fa1\u984d\uff1d<br \/>\n\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u00d7\uff08A\u00f7B\uff09\u00d7\uff08C\u00f7D\uff09<\/b><\/p>\n<ul style=\"list-style: disc;\">\n<li>A\uff1a\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u306e\u6642\u306b\u304a\u3051\u308b\u501f\u5730\u6a29\u8005\u306b\u5e30\u5c5e\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u7dcf\u984d<\/li>\n<li>B\uff1a\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u306e\u6642\u306b\u304a\u3051\u308b\u305d\u306e\u5b85\u5730\u306e\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d<\/li>\n<li>C\uff1a\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u305d\u306e\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u6b8b\u5b58\u671f\u9593\u5e74\u6570\u306b\u5fdc\u305a\u308b\u57fa\u6e96\u5e74\u5229\u7387\u306b\u3088\u308b\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387<\/li>\n<li>D\uff1a\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u671f\u9593\u5e74\u6570\u306b\u5fdc\u305a\u308b\u57fa\u6e96\u5e74\u5229\u7387\u306b\u3088\u308b\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\uff08A\u00f7B\uff09\u306f\u3001\u501f\u5730\u6a29\u8a2d\u5b9a\u6642\u306e\u5b9a\u671f\u501f\u5730\u6a29\u5272\u5408\u3092\u793a\u3057\u3001\uff08C\u00f7D\uff09\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u6b8b\u5b58\u5272\u5408\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6588\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/605_1.png\" alt=\"\" width=\"800\" height=\"256\" \/><\/p>\n<p>\u57fa\u6e96\u5e74\u5229\u7387\u3001\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387\u306f\u3001\u5e74\u3054\u3068\u306b\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/zaisan.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u95a2\u4fc2\u3000\u500b\u5225\u901a\u9054\u76ee\u6b21<\/a><\/p>\n<p>\u5b9f\u969b\u306b\u5b9a\u671f\u501f\u5730\u6a29\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/1470-07.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a55\u4fa1\u660e\u7d30\u66f8<\/a>\u300d\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"7-1\">7-1\uff0e\u501f\u5730\u6a29\u8005\u306b\u5e30\u5c5e\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u7dcf\u984d\u3068\u306f<\/span><\/h3>\n<p>\u4e0a\u8a18\u306e\u7b97\u5f0f\u306e\u300cA\uff1a\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u306e\u6642\u306b\u304a\u3051\u308b\u501f\u5730\u6a29\u8005\u306b\u5e30\u5c5e\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u7dcf\u984d\u300d\u306f\u3001\u6b21\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/06.htm#a-27_3\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905427-3<\/a>\uff09\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u6a29\u5229\u91d1\u7b49\u306e\u91d1\u984d<\/li>\n<li>\u4fdd\u8a3c\u91d1\u7b49\u306e\u904b\u7528\u76ca\u306e\u91d1\u984d<\/li>\n<li>\u5dee\u984d\u5730\u4ee3\u306e\u91d1\u984d<\/li>\n<\/ul>\n<h4><span id=\"7-1-1\">7-1-1\uff0e\u6a29\u5229\u91d1\u7b49\u306e\u91d1\u984d<\/span><\/h4>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u306b\u969b\u3057\u3066\u3001\u501f\u5730\u6a29\u8005\uff08\u501f\u5730\u4eba\uff09\u304b\u3089\u501f\u5730\u6a29\u8a2d\u5b9a\u8005\uff08\u5730\u4e3b\uff09\u306b\u5bfe\u3057\u3001<b class=\"yellow-line\">\u8fd4\u9084\u306e\u5fc5\u8981\u304c\u306a\u3044\u91d1\u92ad\u306e\u652f\u6255\u3044\u307e\u305f\u306f\u8ca1\u7523\u306e\u4f9b\u4e0e<\/b>\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u6a29\u5229\u91d1\u3001\u5354\u529b\u91d1\u3001\u793c\u91d1\u306a\u3069\u540d\u76ee\u306f\u554f\u3044\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"7-1-2\">7-1-2\uff0e\u4fdd\u8a3c\u91d1\u7b49\u306e\u904b\u7528\u76ca\u306e\u91d1\u984d<\/span><\/h4>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u306b\u969b\u3057\u3066\u3001\u501f\u5730\u6a29\u8005\u304b\u3089\u501f\u5730\u6a29\u8a2d\u5b9a\u8005\u306b\u5bfe\u3057\u3001<b class=\"yellow-line\">\u8fd4\u9084\u3092\u5fc5\u8981\u3068\u3059\u308b\u91d1\u92ad\u7b49\u306e\u9810\u8a17<\/b>\u304c\u3042\u3063\u3066\u5229\u7387\u304c\u4e00\u5b9a\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u904b\u7528\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u8a3c\u91d1\u3001\u6577\u91d1\u306a\u3069\u540d\u76ee\u306f\u554f\u3044\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5229\u7387\u304c\u4e00\u5b9a\u672a\u6e80\u306e\u5834\u5408\u3068\u306f\u3001\u57fa\u6e96\u5e74\u5229\u7387\u672a\u6e80\u3067\u3042\u308b\u304b\u7121\u5229\u606f\u306e\u5834\u5408\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u8a3c\u91d1\u7b49\u306e\u904b\u7528\u76ca\u306e\u91d1\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li><b>\u4fdd\u8a3c\u91d1\u7b49\u306e\u904b\u7528\u76ca\u306e\u91d1\u984d\uff1dA\uff0d\uff08A\u00d7B\uff09\uff0d\uff08A\u00d7C\u00d7D\uff09<\/b>\n<ul style=\"list-style: disc;\">\n<li>A\uff1a\u4fdd\u8a3c\u91d1\u7b49\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/li>\n<li>B\uff1a\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u671f\u9593\u5e74\u6570\u306b\u5fdc\u3058\u308b\u57fa\u6e96\u5e74\u5229\u7387\u306b\u3088\u308b<b>\u8907\u5229\u73fe\u4fa1\u7387<\/b><\/li>\n<li>C\uff1a\u57fa\u6e96\u5e74\u5229\u7387\u672a\u6e80\u306e\u7d04\u5b9a\u5229\u7387<\/li>\n<li>D\uff1a\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u671f\u9593\u5e74\u6570\u306b\u5fdc\u3058\u308b\u57fa\u6e96\u5e74\u5229\u7387\u306b\u3088\u308b<b>\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6589\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/605_2.png\" alt=\"\" width=\"800\" height=\"200\" \/><\/p>\n<p>\u57fa\u6e96\u5e74\u5229\u7387\u3001\u8907\u5229\u73fe\u4fa1\u7387\u3001\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u3092\u5229\u7528\u3057\u307e\u3059\u3002<br \/>\n\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/zaisan.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u95a2\u4fc2\u3000\u500b\u5225\u901a\u9054\u76ee\u6b21<\/a><\/p>\n<h4><span id=\"7-1-3\">7-1-3\uff0e\u5dee\u984d\u5730\u4ee3\u306e\u91d1\u984d<\/span><\/h4>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u306b\u969b\u3057\u3066\u3001\u5b9f\u8cea\u7684\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5dee\u984d\u5730\u4ee3\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li><b>\u5dee\u984d\u5730\u4ee3\u306e\u91d1\u984d\u00d7\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u671f\u9593\u5e74\u6570\u306b\u5fdc\u3058\u308b\u57fa\u6e96\u5e74\u5229\u7387\u306b\u3088\u308b\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387<\/b><\/li>\n<\/ul>\n<p>\u57fa\u6e96\u5e74\u5229\u7387\u3001\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u3092\u5229\u7528\u3057\u307e\u3059\u3002<br \/>\n\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/zaisan.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u95a2\u4fc2\u3000\u500b\u5225\u901a\u9054\u76ee\u6b21<\/a><\/p>\n<h3><span id=\"7-2\">7-2\uff0e\u305d\u306e\u5b85\u5730\u306e\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\u3068\u306f<\/span><\/h3>\n<p>\u4e0a\u8a18\u306e\u300cB\uff1a\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u8a2d\u5b9a\u306e\u6642\u306b\u304a\u3051\u308b\u305d\u306e\u5b85\u5730\u306e\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\u300d\u306f\u3001\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\u3092\u4f7f\u7528\u3059\u308b\u307b\u304b\u3001\u6b21\u306e\u91d1\u984d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li><b>\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u8a2d\u5b9a\u6642\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u00f70.8<\/b><\/li>\n<\/ul>\n<h2><span id=\"8\">8\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h2>\n<p>\u7d9a\u3044\u3066\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\uff08\u5b9a\u671f\u501f\u5730\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\uff09\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u306f\u3001\u300c\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u300d\u3068\u300c\u4f8b\u5916\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u300d\u304c\u3042\u308a\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u6b21\u306e\u3068\u304a\u308a\u4f7f\u3044\u5206\u3051\u307e\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th>\u5b9a\u671f\u501f\u5730\u6a29\u306e\u7a2e\u985e<\/th>\n<th>\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29<\/td>\n<td>\u501f\u5730\u6a29\u5272\u5408\u304c80\uff05\u30fb90\uff05\u306e\u5730\u57df\uff1a\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5<br \/>\n\u501f\u5730\u6a29\u5272\u5408\u304c30\uff05\uff5e70\uff05\u306e\u5730\u57df\uff1a<b>\u4f8b\u5916\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5<\/b><\/td>\n<\/tr>\n<tr>\n<td>\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u7b49<\/td>\n<td>\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5<\/td>\n<\/tr>\n<tr>\n<td>\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u501f\u5730\u6a29<\/td>\n<td>\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"8-1\">8-1\uff0e\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001<b class=\"yellow-line\">\u6b21\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3057\u307e\u3059<\/b>\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/05.htm#a-25\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905425(2)<\/a>\uff09\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u305d\u306e\u5b85\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\uff0d\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u4fa1\u984d<\/li>\n<li>\u305d\u306e\u5b85\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\uff0d\u305d\u306e\u5b85\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u00d7\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u305f\u5272\u5408<\/li>\n<\/ul>\n<p>\u300c\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u305f\u5272\u5408\u300d\u3068\u306f\u3001\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u3066\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th>\u5b9a\u671f\u501f\u5730\u6a29\u7b49\u306e\u6b8b\u5b58\u671f\u9593<\/th>\n<th>\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u305f\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<td>5\u5e74\u4ee5\u4e0b<\/td>\n<td>5\uff05<\/td>\n<\/tr>\n<tr>\n<td>5\u5e74\u8d8510\u5e74\u4ee5\u4e0b<\/td>\n<td>10\uff05<\/td>\n<\/tr>\n<tr>\n<td>10\u5e74\u8d8515\u5e74\u4ee5\u4e0b<\/td>\n<td>15\uff05<\/td>\n<\/tr>\n<tr>\n<td>15\u5e74\u8d85<\/td>\n<td>20\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"8-2\">8-2\uff0e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff08\u4f8b\u5916\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\uff09<\/span><\/h3>\n<p>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u3067\u501f\u5730\u6a29\u5272\u5408\u304c30\uff05\uff5e70\uff05\u306e\u5730\u57df\u306b\u3042\u308b\u3082\u306e\u306e\u4fa1\u984d\u306f\u3001\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u9650\u308a\u3001\u4e0b\u8a18\u306e\u4f8b\u5916\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><b>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u4fa1\u984d\uff1d<br \/>\n\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\uff0d\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306b\u76f8\u5f53\u3059\u308b\u4fa1\u984d<br \/>\n<\/b><\/li>\n<\/ul>\n<p>\u300c\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306b\u76f8\u5f53\u3059\u308b\u4fa1\u984d\u300d\u306f\u3001\u4e0b\u8a18\u306e\u7b97\u5f0f\u306b\u3088\u308a\u6c42\u3081\u307e\u3059\u3002\u300c<a href=\"#7\">7\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a>\u300d\u3067\u89e3\u8aac\u3057\u305f\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul style=\"list-style: disc;\">\n<li><b>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306b\u76f8\u5f53\u3059\u308b\u4fa1\u984d\uff1d<br \/>\n\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u00d7\uff081\uff0d\u5e95\u5730\u5272\u5408\uff09\u00d7A\u00f7B<br \/>\n<\/b><\/p>\n<ul style=\"list-style: disc;\">\n<li>A\uff1a\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u305d\u306e\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u6b8b\u5b58\u671f\u9593\u5e74\u6570\u306b\u5fdc\u305a\u308b\u57fa\u6e96\u5e74\u5229\u7387\u306b\u3088\u308b\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387<\/li>\n<li>B\uff1a\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u671f\u9593\u5e74\u6570\u306b\u5fdc\u305a\u308b\u57fa\u6e96\u5e74\u5229\u7387\u306b\u3088\u308b\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u57fa\u6e96\u5e74\u5229\u7387\u3001\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u3092\u5229\u7528\u3057\u307e\u3059\u3002<br \/>\n\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/zaisan.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u95a2\u4fc2\u3000\u500b\u5225\u901a\u9054\u76ee\u6b21<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6590\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/605_3.png\" alt=\"\" width=\"800\" height=\"600\" \/><\/p>\n<h4><span id=\"8-2-1\">8-2-1\uff0e\u300c\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u3042\u308b\u5834\u5408\u300d\u306f\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3067\u8a55\u4fa1<\/span><\/h4>\n<p>\u4e0a\u8a18\u306e\u4f8b\u5916\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u3042\u308b\u5834\u5408\u3068\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u3092\u3055\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u501f\u5730\u6a29\u8005\u3068\u501f\u5730\u6a29\u8a2d\u5b9a\u8005\u304c\u3001\u89aa\u65cf\u3084\u540c\u65cf\u6cd5\u4eba\u7b49\u306a\u3069\u7279\u6b8a\u306a\u95a2\u4fc2\u306b\u3042\u308b\u5834\u5408<\/li>\n<li>\u7279\u6b8a\u306a\u95a2\u4fc2\u304c\u306a\u304f\u3066\u3082\u3001\u7a0e\u8ca0\u62c5\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<h2><span id=\"9\">9\uff0e\u5b9a\u671f\u501f\u5730\u6a29\u306e\u5229\u7528\u3067\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u3082\u898b\u8fbc\u3081\u308b<\/span><\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u7a2e\u985e\u3054\u3068\u306e\u6982\u8981\u3068\u3001\u5b9a\u671f\u501f\u5730\u6a29\u304a\u3088\u3073\u5b9a\u671f\u501f\u5730\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u3092\u5229\u7528\u3057\u3066\u571f\u5730\u3092\u8cb8\u3057\u51fa\u3059\u3068\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u7a2e\u985e\u304c\u3042\u308a\u3001\u571f\u5730\u6d3b\u7528\u306e\u8a08\u753b\u306b\u5fdc\u3058\u305f\u7a2e\u985e\u3092\u9078\u3076\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u307e\u305f\u3001\u5b9a\u671f\u501f\u5730\u6a29\u4ed8\u304d\u306e\u7269\u4ef6\u306f\u8cc7\u7523\u4fa1\u5024\u304c\u4f4e\u304f\u58f2\u8cb7\u304c\u3057\u3065\u3089\u3044\u3068\u3044\u3063\u305f\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b9a\u671f\u501f\u5730\u6a29\u3092\u5229\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3084\u5b9a\u671f\u501f\u5730\u6a29\u306e\u8a55\u4fa1\u3067\u304a\u56f0\u308a\u306e\u65b9\u306f\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u306f\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3067\u3042\u308b<a 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