{"id":2836,"date":"2025-11-11T13:00:23","date_gmt":"2025-11-11T04:00:23","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=2836"},"modified":"2025-11-11T13:22:35","modified_gmt":"2025-11-11T04:22:35","slug":"not-pay","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/not-pay-2836","title":{"rendered":"\u76f8\u7d9a\u7a0e\u304c\u6255\u3048\u306a\u3044\u5834\u5408\u306e4\u3064\u306e\u5bfe\u5fdc\u65b9\u6cd5\u3010\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3011"},"content":{"rendered":"<p>\u300c\u7236\u304c\u6025\u306b\u4ea1\u304f\u306a\u3063\u3066\u76f8\u7d9a\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u304c\u3001\u73fe\u91d1\u304c\u306a\u304f\u3066\u6255\u3048\u306a\u3044\u2026\u300d<br \/>\n\u305d\u3093\u306a\u3068\u304d\u3001\u3042\u306a\u305f\u306f\u3069\u3046\u5bfe\u51e6\u3057\u307e\u3059\u304b\uff1f<\/p>\n<p>\u305d\u3093\u306a\u72b6\u6cc1\u3092\u5207\u308a\u629c\u3051\u308b\u305f\u3081\u306b\u30014\u3064\u306e\u5bfe\u5fdc\u65b9\u6cd5\u3092\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol style=\"margin-bottom: 0;\">\n<li><strong>\u76f8\u7d9a\u8ca1\u7523\u3092\u63db\u91d1\u30fb\u58f2\u5374\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5<\/strong><\/li>\n<li><strong>\u300c\u5ef6\u7d0d\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5<\/strong><\/li>\n<li><strong>\u300c\u7269\u7d0d\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5<\/strong><\/li>\n<li><strong>\u9280\u884c\u7b49\u304b\u3089\u501f\u308a\u5165\u308c\u3092\u3059\u308b\u65b9\u6cd5<\/strong><\/li>\n<\/ol>\n<\/div>\n<p>\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u6255\u308f\u306a\u3044\u5834\u5408\u3001\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u7121\u4e8b\u306b\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u5927\u524d\u63d0\u3084\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u6ce8\u610f\u70b9\u3082\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\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=\"#110\">1\uff0e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u306f10\u30ab\u6708\u4ee5\u5185\u306b\u73fe\u91d1\u4e00\u62ec\u7d0d\u4ed8\u304c\u539f\u5247<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u76f8\u7d9a\u7a0e\u3092\u6255\u3048\u306a\u3044\u72b6\u6cc1\u306b\u306a\u308a\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/a><\/li><\/ul><\/li><li><a href=\"#24\">2\uff0e\u76f8\u7d9a\u7a0e\u304c\u6255\u3048\u306a\u3044\u5834\u5408\u306e4\u3064\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u76f8\u7d9a\u8ca1\u7523\u3092\u63db\u91d1\u30fb\u58f2\u5374\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u300c\u5ef6\u7d0d\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5<\/a><\/li><li><a href=\"#2-3\">2-3\uff0e\u300c\u7269\u7d0d\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5<\/a><\/li><li><a href=\"#2-4\">2-4\uff0e\u9280\u884c\u7b49\u304b\u3089\u501f\u308a\u5165\u308c\u3092\u3059\u308b\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3\uff0e\u76f8\u7d9a\u7a0e\u3092\u6255\u3048\u306a\u3044\u5834\u5408\u3001\u653e\u7f6e\u3059\u308b\u3068\u7d50\u5c40\u3069\u3046\u306a\u308b\u306e\u304b<\/a><\/li><li><a href=\"#4\">4\uff0e\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"110\">1\uff0e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u306f10\u30ab\u6708\u4ee5\u5185\u306b\u73fe\u91d1\u4e00\u62ec\u7d0d\u4ed8\u304c\u539f\u5247<\/span><\/h2>\n<p><span class=\"yellow-line\"><strong>\u76f8\u7d9a\u7a0e\u306f\u76f8\u7d9a\u767a\u751f\u3092\u77e5\u3063\u305f\u7fcc\u65e5\u304b\u308910\u30ab\u6708\u4ee5\u5185\u306b\u73fe\u91d1\u4e00\u62ec\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/span>\u3057\u304b\u3057\u3001\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u6c17\u304c\u3064\u304b\u306a\u3044\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6c17\u304c\u3064\u304b\u306a\u3044\u7406\u7531\u3068\u3057\u30662\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<br \/>\n1\u3064\u306f\u7a0e\u52d9\u7f72\u304b\u3089\u901a\u77e5\u304c\u306a\u3044\u3053\u3068\u3001\u3082\u30461\u3064\u306f\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3067\u3042\u308b\u3053\u3068\u306b\u6c17\u304c\u4ed8\u3044\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u8005\u304c\u5897\u3048\u305f\u3053\u3068\u3082\u305d\u306e\u4e00\u56e0\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306f\u81ea\u5df1\u7533\u544a\u306e\u305f\u3081\u8ab0\u3082\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u3092\u6559\u3048\u3066\u304f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306a\u3069\u3057\u305f\u3046\u3048\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b\u8abf\u3079\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u7a0e\u52d9\u7f72\u304b\u3089\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u308b\u3068\u3001\u5143\u306e\u91d1\u984d\u3088\u308a\u9ad8\u3044\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u8ffd\u52a0\u3055\u308c\u308b\u5185\u5bb9\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u306e2\u3064\u3067\u3059\u3002<br \/>\n\u7d0d\u4ed8\u306b\u9045\u308c\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u91d1\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u307e\u3067\u5ef6\u6ede\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306e\u66f8\u985e\u304c\u5c4a\u304f\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6b7b\u4ea1\u5c4a\u3092\u51fa\u3057\u305f\u969b\u3001\u305d\u306e\u5185\u5bb9\u306f\u7a0e\u52d9\u7f72\u3078\u901a\u77e5\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u6642\u70b9\u3067\u76f8\u7d9a\u767a\u751f\u3068\u76f8\u7d9a\u5185\u5bb9\u306e\u6982\u8981\u3092\u7a0e\u52d9\u7f72\u304c\u628a\u63e1\u3057\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u5185\u5bb9\u306f\u9810\u91d1\u984d\u3084\u56fa\u5b9a\u8cc7\u7523\u304b\u3089\u63a8\u6e2c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u60f3\u5b9a\u3055\u308c\u308b\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u5c0b\u306d\u300d\u304c\u5c4a\u304f\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u66f8\u985e\u304c\u5c4a\u3044\u305f\u5834\u5408\u306f\u9069\u5207\u306b\u56de\u7b54\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/9814.html\">\u7a0e\u52d9\u7f72\u304b\u3089\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u5c0b\u306d\u304c\u5c4a\u3044\u305f\u6642\u306e\u5bfe\u5fdc\u65b9\u6cd5\u3068\u30dd\u30a4\u30f3\u30c8<\/a><\/p>\n<h3><span id=\"1-1\">1-1\uff0e\u76f8\u7d9a\u7a0e\u3092\u6255\u3048\u306a\u3044\u72b6\u6cc1\u306b\u306a\u308a\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3092\u6255\u3048\u306a\u3044\u4e3b\u306a\u539f\u56e0\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ol style=\"margin-bottom: 1.6em;\">\n<li><strong>\u76f8\u7d9a\u8ca1\u7523\u306e\u591a\u304f\u304c\u4e0d\u52d5\u7523\u3084\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u3001\u3059\u3050\u306b\u73fe\u91d1\u5316\u3057\u306b\u304f\u3044\u8cc7\u7523\u3067\u3042\u308b\u5834\u5408<\/strong><br \/>\n\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u306f\u9ad8\u304f\u3066\u3082\u3001\u73fe\u9810\u91d1\u304c\u5c11\u306a\u304f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/li>\n<li><strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u9577\u5f15\u304d\u3001\u9810\u8caf\u91d1\u306a\u3069\u306e\u91d1\u878d\u8cc7\u7523\u304c\u51cd\u7d50\u3055\u308c\u3066\u5f15\u304d\u51fa\u305b\u306a\u3044\u5834\u5408<\/strong><br \/>\n\u907a\u7523\u306e\u5206\u3051\u65b9\u304c\u6c7a\u307e\u3089\u306a\u3044\u3068\u3001\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u306e\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\uff08\u7279\u306b\u9810\u91d1\uff09\u3092\u4f7f\u3048\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u304b\u3089\u501f\u91d1\u306a\u3069\u306e\u30de\u30a4\u30ca\u30b9\u8ca1\u7523\u3092\u5dee\u3057\u5f15\u3044\u3066\u3082\u3001\u7d0d\u7a0e\u984d\u3092\u8cc4\u3048\u308b\u3060\u3051\u306e\u73fe\u91d1\u304c\u306a\u3044\u5834\u5408<\/strong><\/li>\n<\/ol>\n<\/div>\n<p>\u305d\u308c\u3067\u306f\u6b21\u7ae0\u304b\u3089\u3001\u5177\u4f53\u7684\u306a\u5bfe\u51e6\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"24\">2\uff0e\u76f8\u7d9a\u7a0e\u304c\u6255\u3048\u306a\u3044\u5834\u5408\u306e4\u3064\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/span><\/h2>\n<p>\u76f8\u7d9a\u767a\u751f\u304b\u308910\u30ab\u6708\u4ee5\u5185\u306b\u3001\u73fe\u91d1\u3067\u76f8\u7d9a\u7a0e\u304c\u6255\u3048\u306a\u3044\u5834\u5408\u306b\u53d6\u308b\u3079\u304d4\u3064\u306e\u5bfe\u5fdc\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u76f8\u7d9a\u8ca1\u7523\u3092\u63db\u91d1\u30fb\u58f2\u5374\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5<\/span><\/h3>\n<p>\u624b\u5143\u306b\u73fe\u91d1\u304c\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u304c\u6255\u3048\u306a\u3044\u5834\u5408\u3067\u3082<span class=\"yellow-line\"><strong>\u76f8\u7d9a\u8ca1\u7523\u3092\u63db\u91d1\u3001\u58f2\u5374\u3057\u3066\u73fe\u91d1\u5316\u3059\u308c\u3070\u7d0d\u4ed8\u304c\u53ef\u80fd\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><br \/>\n\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u4e0d\u52d5\u7523\u3084\u682a\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u3082\u306e\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<br \/>\n\u3082\u3057\u73fe\u9810\u91d1\u3067\u3042\u308c\u3070\u3001\u5bb9\u6613\u306b\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f\u63db\u91d1\u3001\u58f2\u5374\u3067\u5bfe\u5fdc\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u91d1\u984d\u304c\u5927\u304d\u304f\u58f2\u5374\u306e\u691c\u8a0e\u306b\u4e0a\u304c\u308a\u3084\u3059\u3044\u3001\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u30923\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2460\u91d1\u984d\u306e\u4e0a\u6607<\/strong><br \/>\n\u8cb7\u3063\u305f\u3068\u304d\u306e\u91d1\u984d\u3088\u308a\u3082\u58f2\u5374\u4fa1\u683c\u304c\u591a\u3044\u5834\u5408\u306f\u58f2\u5374\u76ca\u304c\u751f\u3058\u307e\u3059\u3002<br \/>\n\u3053\u306e\u58f2\u5374\u76ca\u306f\u8b72\u6e21\u6240\u5f97\u3068\u3044\u3044\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4fa1\u683c\u304c\u5927\u5e45\u306b\u4e0a\u304c\u3063\u3066\u3044\u308b\u72b6\u614b\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u3001\u9ad8\u3044\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2461\u53d6\u5f97\u4fa1\u984d\u304c\u660e\u78ba\u304b<\/strong><br \/>\n\u8cb7\u3063\u305f\u3068\u304d\u306e\u91d1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u58f2\u5374\u76ca\u304c\u58f2\u5374\u4fa1\u683c\u306e95\uff05\u3068\u307f\u306a\u3055\u308c\u3001\u3055\u3089\u306b\u9ad8\u3044\u8ab2\u7a0e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u246210\u30ab\u6708\u4ee5\u5185\u306b\u58f2\u5374\u3067\u304d\u308b\u304b<\/strong><br \/>\n\u4e0d\u52d5\u7523\u306f\u9ad8\u984d\u3067\u3042\u308b\u305f\u3081\u3001\u4eca\u65e5\u660e\u65e5\u306b\u58f2\u5374\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u58f2\u5374\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3082\u8003\u616e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u300c\u5ef6\u7d0d\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5<\/span><\/h3>\n<p><span class=\"yellow-line\"><strong>\u300c\u5ef6\u7d0d\u5236\u5ea6\u300d\u306f\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u3092\u5ef6\u9577\u3057\u3001\u5206\u5272\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u7d0d\u4ed8\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/strong><\/span><br \/>\n\u4e00\u62ec\u3067\u76f8\u7d9a\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u3001\u7533\u8acb\u3057\u3066\u8a8d\u3081\u3089\u308c\u308c\u3070\u5206\u5272\u7d0d\u4ed8\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5ef6\u7d0d\u671f\u9593\u306f\u539f\u5247\u3068\u3057\u30665\u5e74\uff5e20\u5e74\u30674\u3064\u306e\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3059\u308c\u3070\u5ef6\u7d0d\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\"><strong>\u2460\u76f8\u7d9a\u7a0e\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<br \/>\n\u2461\u76f8\u7d9a\u7a0e\u304c\u73fe\u91d1\u4e00\u62ec\u3067\u6255\u3048\u306a\u3044\u3053\u3068<br \/>\n\u2462\u62c5\u4fdd\u304c\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\uff08\u76f8\u7d9a\u4eba\u306e\u8cc7\u7523\u3067\u3082\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u53ef\u80fd\uff09\u6ce81<br \/>\n\u2463\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u66f8\u985e\u63d0\u51fa\u3092\u3057\u3001\u8a31\u53ef\u304c\u4e0b\u308a\u305f\u5834\u5408<\/strong><\/div>\n<blockquote style=\"margin-bottom: 0px;\"><p>\u6ce81\uff09\u3000\u62c5\u4fdd\u306e\u7a2e\u985e<br \/>\n\u5ef6\u7d0d\u306e\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u9650\u3089\u305a\u3001\u76f8\u7d9a\u4eba\u306e\u56fa\u6709\u306e\u8ca1\u7523\u3084\u5171\u540c\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u7b2c\u4e09\u8005\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u8ca1\u7523\u3067\u3042\u3063\u3066\u3082\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff081\uff09\u56fd\u50b5\u304a\u3088\u3073\u5730\u65b9\u50b5<br \/>\n\uff082\uff09\u793e\u50b5\u305d\u306e\u4ed6\u306e\u6709\u4fa1\u8a3c\u5238\u3067\u7a0e\u52d9\u7f72\u9577\u304c\u78ba\u5b9f\u3068\u8a8d\u3081\u308b\u3082\u306e<br \/>\n\uff083\uff09\u571f\u5730<br \/>\n\uff084\uff09\u5efa\u7269\u3001\u7acb\u6728\u3001\u767b\u8a18\u3055\u308c\u308b\u8239\u8236\u306a\u3069\u3067\u3001\u4fdd\u967a\u306b\u9644\u3057\u305f\u3082\u306e<br \/>\n\uff085\uff09\u9244\u9053\u8ca1\u56e3\u3001\u5de5\u5834\u8ca1\u56e3\u306a\u3069<br \/>\n\uff086\uff09\u7a0e\u52d9\u7f72\u9577\u304c\u78ba\u5b9f\u3068\u8a8d\u3081\u308b\u4fdd\u8a3c\u4eba\u306e\u4fdd\u8a3c<br \/>\n\uff08\u6ce8\uff09\u2003\u7a0e\u52d9\u7f72\u9577\u304c\u5ef6\u7d0d\u306e\u8a31\u53ef\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5ef6\u7d0d\u7533\u8acb\u8005\u306e\u63d0\u4f9b\u3059\u308b\u62c5\u4fdd\u304c\u9069\u5f53\u3067\u306a\u3044\u3068\u8a8d\u3081\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u5909\u66f4\u3092\u6c42\u3081\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p><\/blockquote>\n<p><span style=\"font-size: 80%;\">\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4211.htm\" target=\"_blank\" rel=\"noopener noreferrer\">No.4211\u2003\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d<\/a>\u300d<\/span><\/p>\n<p>\u5ef6\u7d0d\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2460\u5229\u5b50\u7a0e\u306e\u652f\u6255\u3044<\/strong><br \/>\n\u5ef6\u6ede\u7a0e\u3088\u308a\u4f4e\u3044\u5229\u7387\u3067\u3059\u304c\u5229\u5b50\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u5229\u5b50\u7a0e\u3088\u308a\u3082\u5b89\u3044\u91d1\u984d\u3067\u9280\u884c\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u308a\u5165\u308c\u304c\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3088\u304f\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u2461\u53d7\u7406\u307e\u3067\u306e\u6642\u9593<\/strong><br \/>\n\u5ef6\u7d0d\u5236\u5ea6\u3092\u7533\u8acb\u3057\u3066\u304b\u3089\u539f\u52473\u30ab\u6708\u3001\u6700\u95776\u30ab\u6708\u7533\u8acb\u53d7\u7406\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6307\u5b9a\u306e\u671f\u65e5\u307e\u3067\u306b\u51fa\u3059\u3079\u304d\u66f8\u985e\u304c\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u7533\u8acb\u66f8\u3092\u51fa\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2462\u3059\u3079\u3066\u306e\u91d1\u984d\u3092\u5ef6\u7d0d\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/strong><br \/>\n\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3068\u306f\u3001\u9810\u8caf\u91d1\u3001\u63db\u91d1\u3067\u304d\u308b\u8ca1\u7523\u304b\u3089\u3001\u751f\u6d3b\u8cbb\u3084\u4e8b\u696d\u7d99\u7d9a\u306b\u5fc5\u8981\u306a\u91d1\u984d\u3092\u629c\u3044\u305f\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u304b\u3089\u6700\u521d\u306b\u652f\u6255\u3046\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c\u5ef6\u7d0d\u3067\u304d\u308b\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"yellow-line\"><strong>\u5ef6\u7d0d\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u751f\u6d3b\u8cbb\u306f\u307b\u307c\u6700\u4f4e\u9650\u3068\u3044\u3063\u3066\u3044\u3044\u91d1\u984d\u3067\u3059\u3002<\/strong><\/span><br \/>\n\u8a31\u53ef\u3055\u308c\u308b\u5e74\u9593\u751f\u6d3b\u8cbb\u306f\u7533\u8acb\u8005120\u4e07\u5186\u3001\u6276\u990a\u5bb6\u65cf1\u4eba\u3042\u305f\u308a54\u4e07\u5186\u3001\u7a0e\u91d1\u3001\u751f\u6d3b\u8cbb\u3067\u4e0d\u8db3\u3059\u308b\u6cbb\u7642\u8cbb\u3084\u6559\u80b2\u8cbb\u3001\u30ed\u30fc\u30f3\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u6ce8\u610f\u70b9\u3092\u8e0f\u307e\u3048\u3066\u3001\u5ef6\u7d0d\u3092\u9078\u3076\u304b\u3001\u307b\u304b\u306e\u65b9\u6cd5\u3092\u9078\u3076\u304b\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5ef6\u7d0d\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/encyclopedia\/dic01_166.html\">\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3068\u306f\u2502\u5206\u5272\u6255\u3044\u306e4\u3064\u306e\u8981\u4ef6\u3068\u624b\u7d9a\u304d\u30fb\u5229\u5b50\u7a0e\u3082\u89e3\u8aac<\/a>\u300d\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"2-3\">2-3\uff0e\u300c\u7269\u7d0d\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3092\u5ef6\u7d0d\u3057\u3066\u3082\u73fe\u91d1\u3067\u6255\u3048\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u7533\u8acb\u3059\u308c\u3070\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3084\u8239\u8236\u3001\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u3092\u7269\u7d0d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<span class=\"yellow-line\"><strong>\u73fe\u91d1\u3067\u306f\u306a\u304f\u300c\u7269\u300d\u3092\u7d0d\u4ed8\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u3068\u307f\u306a\u3059\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u7269\u7d0d\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f5\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2460\u7269\u7d0d\u306e\u512a\u5148\u9806\u4f4d<\/strong><br \/>\n\u7269\u7d0d\u306e\u512a\u5148\u9806\u4f4d\u306e1\u4f4d\u306f\u4e0d\u52d5\u7523\u3001\u793e\u50b5\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3089\u3092\u7269\u7d0d\u305b\u305a\u306b\u4ed6\u306e\u8cc7\u7523\u306e\u7269\u7d0d\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2461\u7269\u7d0d\u3067\u304d\u306a\u3044\u8cc7\u7523<\/strong><br \/>\n\u7ba1\u7406\u51e6\u5206\u4e0d\u9069\u683c\u8ca1\u7523\uff08<strong>\u6ce82<\/strong>\uff09\u3068\u307f\u306a\u3055\u308c\u308c\u3070\u7269\u7d0d\u304c\u4e0d\u53ef\u80fd\u3067\u3059\u3002\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u6a29\u5229\u3001\u62b5\u5f53\u6a29\u306a\u3069\u306e\u8a73\u7d30\u304c\u308f\u304b\u3063\u3066\u3044\u306a\u3044\u65b9\u3082\u591a\u3044\u3088\u3046\u3067\u3059\u3002<br \/>\n\u307e\u305a\u306f\u6240\u6709\u3057\u3066\u3044\u308b\u8ca1\u7523\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d77\u5916\u4e0d\u52d5\u7523\u3084\u76f8\u7d9a\u4eba\u304c\u6301\u3063\u3066\u3044\u308b\u8cc7\u7523\u3082\u7269\u7d0d\u304c\u4e0d\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u3042\u304f\u307e\u3067\u56fd\u5185\u306e\u8cc7\u7523\u3067\u3001\u76f8\u7d9a\u3057\u305f\u3082\u306e\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6ce82\uff09\u3000\u7ba1\u7406\u51e6\u5206\u4e0d\u9069\u683c\u8ca1\u7523<br \/>\n\u53c2\u8003\uff1a<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/contents\/payment\/payment2-2.html\">[\u76f8\u7d9a\u7a0e]\u7269\u7d0d\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u8ca1\u7523<\/a><\/p>\n<p><strong>\u2462\u58f2\u5374\u304b\u7269\u7d0d\u304b\u306e\u9078\u629e<\/strong><br \/>\n\u4e0d\u52d5\u7523\u306b\u3088\u3063\u3066\u306f\u58f2\u5374\u3092\u9078\u3093\u3060\u307b\u3046\u304c\u5f97\u306a\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u7269\u7d0d\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u6642\u4fa1\u306e7\u30018\u5272\u306b\u306a\u308b\u305f\u3081\u6642\u4fa1\u3067\u58f2\u5374\u3057\u3066\u73fe\u91d1\u7d0d\u4ed8\u306e\u65b9\u304c\u5f97\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2463\u7269\u7d0d\u5f8c\u306b\u304b\u304b\u308b\u304a\u91d1<\/strong><br \/>\n\u7269\u7d0d\u3092\u7533\u8acb\u3057\u305f\u5834\u5408\u306f\u3001\u7269\u7d0d\u8ca1\u7523\u3092\u7d0d\u4ed8\u3059\u308b\u307e\u3067\u306e\u4e00\u5b9a\u306e\u671f\u9593\u306b\u5bfe\u3057\u3066\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u7269\u7d0d\u8a31\u53ef\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u7269\u7d0d\u306e\u5834\u5408\u306f\u8d85\u3048\u305f\u91d1\u984d\u304c\u623b\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\n\u3053\u306e\u91d1\u984d\u306f\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5229\u5b50\u7a0e\u3068\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u5fd8\u308c\u305a\u306b\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u2464\u7269\u7d0d\u3067\u640d\u3092\u3059\u308b\u4e0d\u52d5\u7523<\/strong><br \/>\n\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08<strong>\u6ce83<\/strong>\uff09\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u571f\u5730\u306b\u95a2\u3057\u3066\u306f\u3001\u540c\u7279\u4f8b\u306e\u9069\u7528\u5f8c\u306e\u4fa1\u984d\u304c\u7269\u7d0d\u8ca1\u7523\u306e\u4fa1\u984d\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u6642\u4fa1\u306e5\u5272\u304b\u30892\u5272\u306e\u91d1\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u7269\u7d0d\u4ee5\u5916\u306e\u65b9\u6cd5\u3068\u3057\u3066\u58f2\u5374\u3092\u8003\u3048\u3066\u3082\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6ce83\uff09\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<br \/>\n\u53c2\u8003\uff1a<a class=\"textBlue2 underLine hover-orange\" href=\"http:\/\/chester-tax.com\/contents\/estate\/step1-1.html\" rel=\"noopener\">\u3010\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\uff1f\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u63a7\u9664\u3092\u89e3\u8aac\u3011<\/a><\/p>\n<p>\u7269\u7d0d\u306b\u3064\u3044\u3066\u3001\u304f\u308f\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/encyclopedia\/835.html\">\u3010\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u3068\u306f\u3011\u8981\u4ef6\u30fb\u8ca1\u7523\u306e\u9806\u4f4d\u30fb\u624b\u7d9a\u304d\u3092\u30d7\u30ed\u304c\u89e3\u8aac<\/a>\u300d\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"2-4\">2-4\uff0e\u9280\u884c\u7b49\u304b\u3089\u501f\u308a\u5165\u308c\u3092\u3059\u308b\u65b9\u6cd5<\/span><\/h3>\n<p><span class=\"yellow-line\"><strong>\u9280\u884c\u306a\u3069\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u3066\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u8cc7\u7523\u3092\u58f2\u5374\u3082\u7269\u7d0d\u3082\u3057\u305f\u304f\u306a\u3044\u5834\u5408\u306e\u9078\u629e\u80a2\u3068\u3057\u3066\u3053\u306e\u65b9\u6cd5\u3092\u8003\u3048\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u5ef6\u7d0d\u3088\u308a\u3082\u91d1\u5229\u304c\u4f4e\u3044\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3046\u307e\u304f\u4f7f\u3048\u3070\u3001\u8ca0\u62c5\u3092\u5c11\u306a\u304f\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u9280\u884c\u306e\u5be9\u67fb\u304c\u53b3\u3057\u3044\u306e\u3067\u3001\u901a\u3089\u306a\u3044\u5834\u5408\u3082\u60f3\u5b9a\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u512a\u826f\u306a\u4e0d\u52d5\u7523\u3092\u6301\u3063\u3066\u3044\u308c\u3070\u62c5\u4fdd\u306b\u5165\u308c\u3066\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u304d\u3061\u3093\u3068\u8fd4\u6e08\u304c\u3067\u304d\u308c\u3070\u4e0d\u52d5\u7523\u3092\u624b\u653e\u3055\u305a\u652f\u6255\u3044\u3092\u7d42\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u501f\u308a\u5165\u308c\u3092\u3059\u308b\u5834\u5408\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u3001\u5ef6\u7d0d\u3088\u308a\u3082\u9ad8\u3044\u91d1\u5229\u3067\u306a\u3044\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u30ed\u30fc\u30f3\u306e\u7d44\u307f\u65b9\u306b\u3088\u3063\u3066\u306f\u91d1\u5229\u304c\u5b89\u304b\u3063\u305f\u9280\u884c\u3067\u3082\u9ad8\u3044\u91d1\u5229\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3\uff0e\u76f8\u7d9a\u7a0e\u3092\u6255\u3048\u306a\u3044\u5834\u5408\u3001\u653e\u7f6e\u3059\u308b\u3068\u7d50\u5c40\u3069\u3046\u306a\u308b\u306e\u304b<\/span><\/h2>\n<p>\u76f8\u7d9a\u767a\u751f\u304b\u308910\u30ab\u6708\u3092\u8d85\u3048\u3066\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u308f\u306a\u3044\u3068<span class=\"yellow-line\"><strong>\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059<\/strong><\/span>\u3002<br \/>\n\u3053\u308c\u306f\u7d0d\u4ed8\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u7d9a\u304d\u307e\u3059\u306e\u3067\u3001\u653e\u7f6e\u3059\u308c\u3070\u5ef6\u6ede\u7a0e\u304c\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u3001\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u308f\u306a\u3044\u5834\u5408\u306f\u7763\u4fc3\u3084\u8ca1\u7523\u306e\u5dee\u62bc\u3048\u306a\u3069\u306e\u51e6\u5206\u3001\u305d\u306e\u5f8c\u3001\u63db\u4fa1\u51e6\u5206\u304c\u3068\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6255\u3048\u306a\u3044\u304b\u3089\u3068\u653e\u7f6e\u305b\u305a\u3001\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u5bfe\u5fdc\u3092\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u307e\u305f\u3001\u5ef6\u6ede\u7a0e\u3088\u308a\u3082\u4f4e\u3044\u5229\u7387\u3067\u5229\u5b50\u304c\u767a\u751f\u3059\u308b\u5ef6\u7d0d\u5236\u5ea6\u306e\u624b\u7d9a\u304d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u65b9\u3059\u3079\u3066\u306b\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n<span class=\"yellow-line\"><strong>1\u4eba\u304c\u5ef6\u6ede\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u3082\u3001\u307b\u304b\u306e\u3059\u3079\u3066\u306e\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u7a0e\u3068\u5229\u5b50\u7a0e\u306e\u8acb\u6c42\u304c\u306a\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u305d\u3046\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u9593\u306e\u95a2\u4fc2\u6027\u304c\u60aa\u5316\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u91d1\u92ad\u7684\u306a\u8ca0\u62c5\u3092\u591a\u304f\u306e\u89aa\u65cf\u306b\u304b\u3051\u3066\u3057\u307e\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u4e8b\u524d\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2><span id=\"4\">4\uff0e\u307e\u3068\u3081<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u304c\u6255\u3048\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u30014\u3064\u306e\u65b9\u6cd5\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<ol style=\"margin-bottom: 0;\">\n<li><strong>\u76f8\u7d9a\u8ca1\u7523\u3092\u63db\u91d1\u30fb\u58f2\u5374\u3057\u3066\u7d0d\u4ed8\u3059\u308b<\/strong><\/li>\n<li><strong>\u300c\u5ef6\u7d0d\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n<li><strong>\u300c\u7269\u7d0d\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n<li><strong>\u9280\u884c\u7b49\u304b\u3089\u501f\u308a\u5165\u308c\u3092\u3059\u308b<\/strong><\/li>\n<\/ol>\n<\/div>\n<p>\u81ea\u5206\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u3066\u3044\u308b\u3068\u601d\u3063\u305f\u65b9\u3067\u3082\u3001\u6539\u6b63\u306b\u3088\u308a\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br 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