{"id":3345,"date":"2025-09-10T11:00:12","date_gmt":"2025-09-10T02:00:12","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=3345"},"modified":"2025-09-10T11:32:26","modified_gmt":"2025-09-10T02:32:26","slug":"procedure","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/procedure-3345","title":{"rendered":"\u540d\u7fa9\u5909\u66f4\u3057\u3066\u3044\u306a\u3044\u571f\u5730\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u2502\u653e\u7f6e\u3059\u308b\u30ea\u30b9\u30af\u3068\u306f\uff1f"},"content":{"rendered":"<p>\u76f8\u7d9a\u3092\u53d7\u3051\u305f\u4e0d\u52d5\u7523\u304c\u7956\u7236\u6bcd\u3084\u66fe\u7956\u7236\u6bcd\u306a\u3069\u306e\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304b\u3001\u4e0d\u5b89\u3092\u62b1\u3044\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u540d\u7fa9\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u969b\u306b\u8d77\u3053\u308a\u5f97\u308b\u554f\u984c\u70b9\u3092\u7d39\u4ecb\u3057\u3001\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\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\u5148\u4ee3\u540d\u7fa9\u304b\u3089\u540d\u7fa9\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u4e0d\u52d5\u7523\u306e\u554f\u984c\u70b9<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u3059\u3050\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u62c5\u4fdd\u306b\u5165\u308c\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/a><\/li><li><a href=\"#1-3\">1-3\uff0e\u3059\u3050\u306b\u81ea\u5206\u540d\u7fa9\u306b\u66f8\u304d\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/a><\/li><li><a href=\"#1-4\">1-4\uff0e\u77e5\u3089\u306c\u9593\u306b\u62b5\u5f53\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2\uff0e\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306e\u672a\u767b\u8a18\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u767b\u8a18\u3059\u308b\u624b\u7d9a\u304d<\/a><ul><li><a href=\"#2-12\">2-1\uff0e\u624b\u7d9a\u304d\u65b9\u6cd5\u306f\u5927\u304d\u304f\u5206\u3051\u30662\u3064\u3042\u308b<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u6cd5\u52d9\u5c40\u3067\u884c\u3046\u76f8\u7d9a\u767b\u8a18\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#2-3\">2-3\uff0e\u5148\u4ee3\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u767b\u8a18\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/a><\/li><li><a href=\"#2-4\">2-4\uff0e\u6cd5\u52d9\u7701\u306b\u3088\u308b\u624b\u7d9a\u304d\u7c21\u7565\u5316\u3084\u5229\u4fbf\u6027\u5411\u4e0a\u306e\u53d6\u308a\u7d44\u307f<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3\uff0e\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u682a\u5238\u306e\u76f8\u7d9a\u624b\u7d9a\u304d<\/a><ul><li><a href=\"#3-1\">3-1\uff0e\u682a\u5238\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u76f8\u7d9a\u3067\u304d\u308b\u304b\u304c\u7570\u306a\u308b<\/a><\/li><li><a href=\"#3-2\">3-2\uff0e\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u682a\u5238\u306e\u5177\u4f53\u7684\u306a\u76f8\u7d9a\u65b9\u6cd5<\/a><\/li><li><a href=\"#3-3\">3-3\uff0e\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u9810\u91d1\u53e3\u5ea7\u306e\u5177\u4f53\u7684\u306a\u76f8\u7d9a\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#i\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u5148\u4ee3\u540d\u7fa9\u304b\u3089\u540d\u7fa9\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u4e0d\u52d5\u7523\u306e\u554f\u984c\u70b9<\/span><\/h2>\n<h3><span id=\"1-1\">1-1\uff0e\u3059\u3050\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/span><\/h3>\n<p>\u5b9f\u5bb6\u304b\u3089\u96e2\u308c\u3066\u66ae\u3089\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u5b9f\u5bb6\u306e\u571f\u5730\u3084\u5efa\u7269\u306b\u4f4f\u3080\u4e88\u5b9a\u304c\u306a\u3044\u300d\u300c\u3053\u3061\u3089\u306e\u751f\u6d3b\u304c\u6c17\u306b\u5165\u3063\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u4f7f\u3046\u4e88\u5b9a\u306e\u306a\u3044\u571f\u5730\u3084\u5efa\u7269\u3092\u76f8\u7d9a\u3059\u308b\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u304b\u3089\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u304b\u3089\u3001\u58f2\u5374\u3092\u8996\u91ce\u306b\u5165\u308c\u305f\u76f8\u7d9a\u3092\u691c\u8a0e\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u5148\u4ee3\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u306f\u81ea\u5206\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u58f2\u5374\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u70b9\u304c\u751f\u3058\u307e\u3059\u3002<br \/>\n\u540d\u7fa9\u5909\u66f4\u3092\u3059\u308b\u307e\u3067\u306f\u76f8\u7d9a\u4eba\u306e\u5171\u6709\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u304b\u3089\u3001\u76f8\u7d9a\u4eba\u5404\u81ea\u304c\u9023\u5e2f\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u4e0d\u52d5\u7523\u3092\u8cb7\u3063\u3066\u304f\u308c\u308b\u4eba\u304c\u898b\u3064\u304b\u308b\u307e\u3067\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u652f\u6255\u3044\u7d9a\u3051\u308b\u3068\u3044\u3046\u30ea\u30b9\u30af\u3092\u62b1\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u62c5\u4fdd\u306b\u5165\u308c\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/span><\/h3>\n<p>\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u3068\u540c\u69d8\u306b\u3001\u62c5\u4fdd\u306b\u5165\u308c\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u3082\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u3084\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u571f\u5730\u3084\u5efa\u7269\u306f\u3001\u300c\u672c\u4eba\u540d\u7fa9\u3067\u3042\u308b\u3053\u3068\u300d\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<p>\u4ed6\u4eba\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u878d\u8cc7\u3082\u3042\u308a\u307e\u3059\u304c\u300c\u540d\u7fa9\u4eba\u306e\u540c\u610f\u3092\u5f97\u308b\u3053\u3068\u300d\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u540d\u7fa9\u4eba\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u540c\u610f\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u81ea\u5206\u540d\u7fa9\u3067\u306f\u306a\u3044\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3057\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-3\">1-3\uff0e\u3059\u3050\u306b\u81ea\u5206\u540d\u7fa9\u306b\u66f8\u304d\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/span><\/h3>\n<p>\u7956\u7236\u6bcd\u3088\u308a\u9061\u3063\u3066\u66fe\u7956\u7236\u6bcd\u3001\u9ad8\u7956\u7236\u6bcd\u306e\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u304c\u3069\u306e\u3088\u3046\u306a\u7d4c\u7def\u3067\u76f8\u7d9a\u306b\u81f3\u3063\u305f\u306e\u304b\u306b\u3064\u3044\u3066\u8abf\u67fb\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u304c\u91cd\u306a\u3063\u3066\u3044\u308b\u3068\u95a2\u4fc2\u8005\u304c\u591a\u304f\u306a\u308b\u305f\u3081\u3001\u3059\u3050\u306b\u81ea\u5206\u540d\u7fa9\u306b\u3059\u308b\u306e\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u540d\u7fa9\u4eba\u304c\u904e\u53bb\u306b\u9061\u308b\u307b\u3069\u76f8\u7d9a\u4eba\u304c\u5897\u3048\u5fc5\u8981\u66f8\u985e\u304c\u591a\u304f\u306a\u308b\u305f\u3081\u3001\u624b\u7d9a\u304d\u304c\u96e3\u822a\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-4\">1-4\uff0e\u77e5\u3089\u306c\u9593\u306b\u62b5\u5f53\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082<\/span><\/h3>\n<p>\u3044\u3064\u306e\u9593\u306b\u304b\u4f2f\u7236\u306e\u4f1a\u793e\u540d\u7fa9\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3057\u305f\u305f\u3081\u306b\u62b5\u5f53\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u3001\u81ea\u5206\u306e\u77e5\u3089\u306a\u3044\u5bb6\u5c4b\u304c\u5efa\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u9060\u9694\u5730\u306e\u5834\u5408\u306f\u7279\u306b\u3001\u4e0d\u52d5\u7523\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u9010\u4e00\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u3067\u767b\u8a18\u304c\u672a\u4e86\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u3001\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u3092\u62b1\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u6b21\u306b\u3001\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u672a\u767b\u8a18\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u767b\u8a18\u3059\u308b\u3001\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306e\u672a\u767b\u8a18\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u767b\u8a18\u3059\u308b\u624b\u7d9a\u304d<\/span><\/h2>\n<h3><span id=\"2-12\">2-1\uff0e\u624b\u7d9a\u304d\u65b9\u6cd5\u306f\u5927\u304d\u304f\u5206\u3051\u30662\u3064\u3042\u308b<\/span><\/h3>\n<p>\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u672a\u767b\u8a18\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u767b\u8a18\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b2\u3064\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u6cd5\u52d9\u5c40\u3078\u76f8\u7d9a\u767b\u8a18\u7533\u8acb\u3092\u3059\u308b<\/li>\n<li>\u76f8\u7d9a\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u96c6\u3081\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u308c\u30892\u3064\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u30012024\u5e744\u67081\u65e5\u304b\u3089\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3001\u53d6\u5f97\u304b\u30893\u5e74\u4ee5\u5185\u306b\u624b\u7d9a\u304d\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u904e\u53bb\u306b\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3082\u5bfe\u8c61\u3067\u3001\u307e\u3060\u76f8\u7d9a\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f2027\u5e743\u670831\u65e5\u307e\u3067\u306b\u624b\u7d9a\u304d\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u6cd5\u52d9\u5c40\u3067\u884c\u3046\u76f8\u7d9a\u767b\u8a18\u624b\u7d9a\u304d<\/span><\/h3>\n<p>\u76f8\u7d9a\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6cd5\u52d9\u5c40\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u624b\u7d9a\u304d\u3092\u5b8c\u7d50\u3055\u305b\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u969b\u306b\u6ce8\u610f\u3057\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u304c2\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u3069\u306e\u6cd5\u52d9\u5c40\u3078\u63d0\u51fa\u3059\u308c\u3070\u3044\u3044\u306e\u304b<\/li>\n<li>\u76f8\u7d9a\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u304b<\/li>\n<\/ol>\n<\/div>\n<p>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a1\u3064\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u300c\u3069\u306e\u6cd5\u52d9\u5c40\u3078\u63d0\u51fa\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u300d\u3067\u3059\u304c\u3001\u3053\u308c\u306f<span class=\"yellow-line\"><strong>\u300c\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u6cd5\u52d9\u5c40\u300d<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3092\u53d7\u3051\u305f\u571f\u5730\u3084\u5efa\u7269\u304c\u9060\u65b9\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7ba1\u8f44\u306e\u6cd5\u52d9\u5c40\u304c\u9060\u65b9\u3067\u4f55\u5ea6\u3082\u8db3\u3092\u904b\u3079\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001<\/p>\n<div class=\"attention a-2\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u90f5\u9001<\/li>\n<li>\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u3044\u3046\u65b9\u6cd5\u3067\u624b\u7d9a\u304d\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u306f\u3001\u7533\u8acb\u7528\u7dcf\u5408\u30bd\u30d5\u30c8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3068\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u4f5c\u696d\u304c\u5fc5\u8981\u3068\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u96fb\u5b50\u7f72\u540d\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u6dfb\u4ed8\u66f8\u985e\u306f\u5225\u9014\u90f5\u9001\u3067\u9001\u4ed8\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u4eca\u56de\u306e\u3088\u3046\u306a\u7279\u6b8a\u306a\u76f8\u7d9a\u767b\u8a18\u306f\u3001\u6700\u521d\u304b\u3089\u90f5\u9001\u306b\u3088\u308b\u624b\u7d9a\u304d\u306e\u9078\u629e\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u6b21\u306b2\u3064\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u300c\u76f8\u7d9a\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u304b\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-3\">2-3\uff0e\u5148\u4ee3\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u767b\u8a18\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/h3>\n<p>\u76f8\u7d9a\u767b\u8a18\u3092\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u767b\u8a18\u7533\u8acb\u66f8<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u6238\u7c4d\u8b04\u672c\u3001\u9664\u7c4d\u8b04\u672c\u3001\u4f4f\u6c11\u7968\u9664\u7968<\/li>\n<li>\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u8b04\u672c<\/li>\n<li>\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/li>\n<li>\u76f8\u7d9a\u95a2\u4fc2\u8aac\u660e\u56f3<\/li>\n<li>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/li>\n<li>\u5370\u9451\u8a3c\u660e\u66f8<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8<\/li>\n<li>\u767b\u9332\u514d\u8a31\u7a0e<\/li>\n<\/ul>\n<\/div>\n<p>\u767b\u8a18\u7533\u8acb\u66f8\u306f\u6cd5\u52d9\u5c40\u306e\u30b5\u30a4\u30c8\u304b\u3089\u66f8\u5f0f\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u307b\u304b\u3001\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"http:\/\/houmukyoku.moj.go.jp\/homu\/minji79.html\" target=\"_blank\" rel=\"noopener\">\u4e0d\u52d5\u7523\u767b\u8a18\u306e\u7533\u8acb\u69d8\u5f0f\u306b\u3064\u3044\u3066 \uff0d\u6cd5\u52d9\u5c40\uff0d<\/a><\/p>\n<p>\u6238\u7c4d\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u3001\u672c\u7c4d\u5730\u306e\u5e02\u533a\u753a\u6751\u306e\u307b\u304b\u8fd1\u304f\u306e\u5e02\u533a\u753a\u6751\u3067\u3082\u53d6\u5f97\u3067\u304d\u307e\u3059\u3002<br \/>\n\u6238\u7c4d\u8b04\u672c\u306e\u767a\u884c\u624b\u6570\u6599\u306f450\u5186\u3001\u9664\u7c4d\u8b04\u672c\u306e\u767a\u884c\u624b\u6570\u6599\u306f750\u5186\u3067\u3059\u3002<\/p>\n<p>\u672c\u7c4d\u5730\u306e\u5e02\u533a\u753a\u6751\u304c\u9060\u65b9\u306e\u5834\u5408\u306f\u3001\u90f5\u9001\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u5e02\u6c11\u8ab2\u306a\u3069\u306e\u7a93\u53e3\u3084\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u6238\u7c4d\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u3059\u3079\u3066\u539f\u672c\u3067\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u76f8\u7d9a\u95a2\u4fc2\u8aac\u660e\u56f3\u3092\u6dfb\u4ed8\u3059\u308c\u3070\u8fd4\u5374\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002<br \/>\n\u4ed6\u306e\u624b\u7d9a\u304d\u3067\u3082\u4f7f\u7528\u3059\u308b\u6a5f\u4f1a\u304c\u3042\u308b\u305f\u3081\u3001\u624b\u5143\u306b\u6b8b\u3057\u3066\u304a\u304f\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5370\u9451\u8a3c\u660e\u66f8\u3084\u76f8\u7d9a\u767b\u8a18\u306e\u305f\u3081\u3060\u3051\u306b\u4f5c\u6210\u3057\u305f\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u8fd4\u5374\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u306e\u8ab2\u7a0e\u660e\u7d30\u66f8\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u4ed6\u306e\u66f8\u985e\u3092\u3001\u4ee3\u308f\u308a\u306b\u63d0\u51fa\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u63d0\u51fa\u5148\u306e\u6cd5\u52d9\u5c40\u3078\u3042\u3089\u304b\u3058\u3081\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001<\/p>\n<div class=\"attention a-1\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u53ce\u5165\u5370\u7d19<\/li>\n<li>\u767b\u9332\u514d\u8a31\u7a0e\u3092\u73fe\u91d1\u7d0d\u4ed8\u3057\u305f\u969b\u306b\u767a\u884c\u3055\u308c\u308b\u9818\u53ce\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u306e\u3069\u3061\u3089\u304b\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u3092\u53ce\u5165\u5370\u7d19\u3067\u306f\u306a\u304f\u73fe\u91d1\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u652f\u6255\u3044\u307e\u3059\u3002<br \/>\n\u5148\u4ee3\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u767b\u8a18\u3059\u308b\u969b\u306f\u3001\u3055\u3089\u306b\u5148\u4ee3\u540d\u7fa9\u4eba\u306b\u95a2\u3059\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u6238\u7c4d\u8b04\u672c<\/li>\n<li>\u9664\u7c4d\u8b04\u672c<\/li>\n<li>\u6539\u88fd\u539f\u6238\u7c4d<\/li>\n<li>\u5148\u4ee3\u304b\u3089\u76f8\u7d9a\u3055\u308c\u305f\u4e00\u6b21\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<br \/>\n\u203b\u4e8c\u6b21\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u4e8c\u6b21\u76f8\u7d9a\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306f\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u6642\u70b9\u3067\u300c\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5171\u6709\u540d\u7fa9\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u5148\u4ee3\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3059\u3079\u3066\u3092\u63a2\u3057\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u76f8\u7d9a\u4eba\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u539f\u5247\u898f\u5b9a\u306b\u5f93\u3063\u3066\u624b\u7d9a\u304d\u3059\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u306b\u4e0d\u53ef\u80fd\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3069\u306e\u3088\u3046\u306b\u624b\u7d9a\u304d\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3092\u3001\u6b21\u7bc0\u3067\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-4\">2-4\uff0e\u6cd5\u52d9\u7701\u306b\u3088\u308b\u624b\u7d9a\u304d\u7c21\u7565\u5316\u3084\u5229\u4fbf\u6027\u5411\u4e0a\u306e\u53d6\u308a\u7d44\u307f<\/span><\/h3>\n<p>\u5b9f\u306f\u3001\u300c\u5148\u4ee3\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3059\u3079\u3066\u3092\u63a2\u3057\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b\u300d\u3068\u3044\u3046\u624b\u7d9a\u304d\u306f\u3001\u7701\u7565\u3057\u3066\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u540d\u7fa9\u304c\u5148\u4ee3\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u76f8\u7d9a\u672a\u767b\u8a18\u306e\u4e0d\u52d5\u7523\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u3001\u6cd5\u52d9\u7701\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u6ec5\u5931\u7b49\u3067\u9664\u7c4d\u8b04\u672c\u3092\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u5e02\u753a\u6751\u9577\u306b\u3088\u308b\u8a3c\u660e\u66f8\u304c\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u3088\u308b\u8a3c\u660e\u66f8\u306e\u4ee3\u308f\u308a\u306b\u306a\u308b<\/li>\n<li>\u6700\u7d42\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u304c\u3042\u308c\u3070\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u6240\u6709\u8005\u4e0d\u660e\u306e\u4e0d\u52d5\u7523\u304c\u591a\u304f\u306a\u308b\u3068\u3001<\/p>\n<div class=\"attention a-2\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u4f4f\u307f\u3084\u3059\u3044\u307e\u3061\u3065\u304f\u308a\u3092\u3059\u308b\u305f\u3081\u306e\u516c\u5171\u4e8b\u696d\u304c\u6ede\u3063\u3066\u3057\u307e\u3046<\/li>\n<li>\u7a7a\u304d\u5bb6\u554f\u984c\u304c\u6df1\u523b\u5316\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u3044\u3046\u554f\u984c\u304c\u8d77\u3053\u308b\u305f\u3081\u3001\u6cd5\u52d9\u7701\u306f\u7a4d\u6975\u7684\u306b\u4e0d\u52d5\u7523\u3092\u767b\u8a18\u3059\u308b\u3088\u3046\u306b\u547c\u3073\u304b\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span class=\"yellow-line\"><strong>\u3082\u3057\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u4ee3\u308f\u308a\u306b\u306a\u308b\u66f8\u985e\u304c\u3042\u308c\u3070\u767b\u8a18\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><br \/>\n1\u4eba\u3067\u60a9\u307e\u305a\u306b\u3001\u6cd5\u52d9\u5c40\u3084\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u300c\u4e0d\u52d5\u7523\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u682a\u5238\u3084\u682a\u5f0f\u3001\u9810\u91d1\u53e3\u5ea7\u304c\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"3\">3\uff0e\u5148\u4ee3\u540d\u7fa9\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u682a\u5238\u306e\u76f8\u7d9a\u624b\u7d9a\u304d<\/span><\/h2>\n<h3><span id=\"3-1\">3-1\uff0e\u682a\u5238\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u76f8\u7d9a\u3067\u304d\u308b\u304b\u304c\u7570\u306a\u308b<\/span><\/h3>\n<p>\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u682a\u5238\u306f\u3001<\/p>\n<div class=\"attention a-1\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5238\u304b\u975e\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5238\u304b<\/li>\n<li>\u975e\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5238\u306f\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u306b\u3088\u3063\u3066\u624b\u7d9a\u304d\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5238\u306f\u30012009\u5e741\u6708\u304b\u3089\u300c\u682a\u5238\u306e\u96fb\u5b50\u5316\u300d\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u624b\u5143\u306b\u3042\u308b\u7d19\u306e\u682a\u5238\u306f\u7121\u52b9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u682a\u4e3b\u306e\u6a29\u5229\u306f\u4fdd\u5168\u3055\u308c\u3066\u3044\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u53e3\u5ea7\u3067\u96fb\u5b50\u7684\u306b\u7ba1\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5238\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u3001<\/p>\n<div class=\"attention a-1\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u76f8\u7d9a\u306e\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u66f8\u9762<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u4e00\u822c\u627f\u7d99\u3092\u8a3c\u660e\u3059\u308b\u66f8\u9762<\/li>\n<\/ul>\n<\/div>\n<p>\u3092\u4fe1\u8a17\u9280\u884c\u7b49\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u975e\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5238\u306f\u96fb\u5b50\u5316\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5b9a\u6b3e\u3067\u682a\u5238\u3092\u767a\u884c\u3059\u308b\u65e8\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u6709\u52b9\u306a\u682a\u5238\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u3054\u78ba\u8a8d\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br \/>\n<a href=\"http:\/\/chester-tax.com\/contents\/unlisted\/\">\u975e\u4e0a\u5834\u682a\u5f0f\uff08\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\uff09\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u3059\u3079\u3066<\/a><\/p>\n<p>\u305d\u3057\u3066\u5148\u4ee3\u540d\u7fa9\u306e\u682a\u5238\u304c\u300c\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u300d\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u4f01\u696d\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u76f8\u7d9a\u3067\u304d\u308b\u304b\u5426\u304b\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\u4f1a\u793e\u7d4c\u55b6\u3092\u3059\u308b\u4e0a\u3067\u671b\u307e\u3057\u304f\u306a\u3044\u4eba\u304c\u682a\u4e3b\u306b\u306a\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u76f8\u7d9a\u4eba\u306f\u300c\u627f\u8a8d\u306e\u8acb\u6c42\u300d\u3092\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u306a\u3051\u308c\u3070\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u627f\u8a8d\u3055\u308c\u308c\u3070\u305d\u306e\u682a\u5238\u306f\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u3055\u308c\u307e\u3059\u304c\u3001\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408\u306f\u3001<\/p>\n<div class=\"attention a-1\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u4f1a\u793e\u304c\u305d\u306e\u682a\u5238\u3092\u8cb7\u3044\u53d6\u308b<\/li>\n<li>\u76f8\u7d9a\u4eba\u304c\u6307\u5b9a\u8cb7\u53d6\u4eba\u306e\u6307\u5b9a\u3092\u8acb\u6c42\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-2\">3-2\uff0e\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u682a\u5238\u306e\u5177\u4f53\u7684\u306a\u76f8\u7d9a\u65b9\u6cd5<\/span><\/h3>\n<p>\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u682a\u5238\u306f\u3001\u4ee5\u4e0b2\u3064\u306e\u624b\u7d9a\u304d\u306b\u3088\u3063\u3066\u76f8\u7d9a\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046<\/li>\n<li>\u682a\u4e3b\u540d\u7c3f\u7ba1\u7406\u4eba\u3067\u3042\u308b\u4fe1\u8a17\u9280\u884c\u7b49\u3084\u4f01\u696d\u3078\u540d\u7fa9\u66f8\u63db\u624b\u7d9a\u304d\u3092\u884c\u3046<\/li>\n<\/ol>\n<\/div>\n<p>\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u5148\u4ee3\u540d\u7fa9\u306e\u682a\u5238\u3092\u3069\u306e\u3088\u3046\u306b\u5206\u5272\u3059\u308b\u306e\u304b\u3092\u5354\u8b70\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u5f8c\u306f\u3001\u5404\u76f8\u7d9a\u4eba\u304c\u4fe1\u8a17\u9280\u884c\u7b49\u3067\u540d\u7fa9\u66f8\u63db\u3092\u884c\u3046\u3053\u3068\u3067\u682a\u4e3b\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u306e\u540d\u7fa9\u66f8\u63db\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u682a\u5238<\/li>\n<li>\u682a\u5f0f\u540d\u7fa9\u66f8\u63db\u8acb\u6c42\u66f8 \u517c \u682a\u4e3b\u7968<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3068\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<\/li>\n<li>\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u540c\u610f\u66f8\u3082\u3057\u304f\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/li>\n<li>\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\uff08\u5c4a\u51fa\u5370\u3092\u637a\u5370\u3067\u304d\u306a\u3044\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<h3><span id=\"3-3\">3-3\uff0e\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u9810\u91d1\u53e3\u5ea7\u306e\u5177\u4f53\u7684\u306a\u76f8\u7d9a\u65b9\u6cd5<\/span><\/h3>\n<p>\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u9810\u91d1\u53e3\u5ea7\u306e\u540d\u7fa9\u5909\u66f4\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u4ee5\u4e0b4\u3064\u306e\u624b\u7d9a\u304d\u3067\u5b8c\u4e86\u3057\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306b\u306f\u91d1\u878d\u6a5f\u95a2\u3084\u907a\u8a00\u66f8\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u624b\u7d9a\u304d\u65b9\u6cd5\u304c\u7570\u306a\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u91d1\u878d\u6a5f\u95a2\u3078\u9023\u7d61\u3059\u308b<\/li>\n<li>\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/li>\n<li>\u6e96\u5099\u3057\u305f\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u6255\u3044\u623b\u3057\u7b49\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3092\u884c\u3046<\/li>\n<\/ol>\n<\/div>\n<p>\u53e3\u5ea7\u540d\u7fa9\u5909\u66f4\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u4ee3\u8868\u7684\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul style=\"margin-bottom: 1em;\">\n<li>\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u306e\u6238\u7c4d\u8b04\u672c<\/li>\n<li>\u9810\u91d1\u901a\u5e33\u30fb\u8a3c\u66f8\u7b49<\/li>\n<li>\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u8b04\u672c<\/li>\n<li>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\uff08\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u304c\u3042\u308b\u5834\u5408\uff09<\/li>\n<li>\u76f8\u7d9a\u4eba\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/li>\n<li>\u907a\u8a00\u66f8\uff08\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\uff09<\/li>\n<li>\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u3001\u907a\u8a00\u57f7\u884c\u8005\u306e\u5b9f\u5370\u3068\u53d6\u5f15\u5370<\/li>\n<\/ul>\n<\/div>\n<p>\u3082\u3057\u53e3\u5ea7\u540d\u7fa9\u304c\u5148\u4ee3\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001<\/p>\n<div class=\"attention a-2\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u4ed6\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u907a\u7523\u96a0\u3057\u306e\u7591\u3044\u3092\u3082\u305f\u308c\u308b<\/li>\n<li>\u7a81\u7136\u53d6\u5f15\u505c\u6b62\u3068\u306a\u308b\u6050\u308c\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u3044\u3046\u30ea\u30b9\u30af\u3092\u62b1\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3089\u3059\u3050\u306b\u540d\u7fa9\u5909\u66f4\u7b49\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i\">\u307e\u3068\u3081<\/span><\/h2>\n<p>\u76f8\u7d9a\u3092\u53d7\u3051\u305f\u4e0d\u52d5\u7523\u304c\u7956\u7236\u6bcd\u3084\u66fe\u7956\u7236\u6bcd\u306a\u3069\u306e\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u30014\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306f\u76f8\u7d9a\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63c3\u3048\u3066\u7ba1\u8f44\u306e\u6cd5\u52d9\u5c40\u3067\u624b\u7d9a\u304d\u3059\u308b<\/li>\n<li>\u5fc5\u8981\u66f8\u985e\u304c\u63c3\u308f\u306a\u304f\u3066\u3082\u4ee3\u308f\u308a\u306b\u306a\u308b\u66f8\u985e\u304c\u3042\u308c\u3070\u76f8\u7d9a\u767b\u8a18\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5238\u306f\u30012009\u5e74\u304b\u3089\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u96fb\u5b50\u5316\u3067\u305f\u3060\u306e\u7d19\u5207\u308c\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u682a\u4e3b\u306e\u6a29\u5229\u306f\u4fdd\u5168\u3055\u308c\u3066\u3044\u3066\u91d1\u878d\u6a5f\u95a2\u306b\u5c4a\u3051\u51fa\u308c\u3070\u76f8\u7d9a\u3067\u304d\u308b<\/li>\n<li>\u5148\u4ee3\u540d\u7fa9\u306e\u9810\u91d1\u53e3\u5ea7\u306f\u540d\u7fa9\u5909\u66f4\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63c3\u3048\u3066\u91d1\u878d\u6a5f\u95a2\u3067\u624b\u7d9a\u304d\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u4e0d\u52d5\u7523\u3084\u682a\u5238\u3001\u9810\u91d1\u53e3\u5ea7\u306a\u3069\u306e\u540d\u7fa9\u304c\u5148\u4ee3\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u5834\u9762\u3067\u624b\u7d9a\u304d\u304c\u6ede\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u3066\u304b\u3089\u540d\u7fa9\u304c\u5148\u4ee3\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3059\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4eca\u56de\u304a\u4f1d\u3048\u3057\u305f\u5185\u5bb9\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u3092\u53d7\u3051\u305f\u4e0d\u52d5\u7523\u304c\u7956\u7236\u6bcd\u3084\u66fe\u7956\u7236\u6bcd\u306a\u3069\u306e\u5148\u4ee3\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304b\u3001\u4e0d\u5b89\u3092\u62b1\u3044\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002 \u3053\u306e\u8a18\u4e8b\u3067\u306f\u540d\u7fa9\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u969b\u306b\u8d77\u3053\u308a\u5f97\u308b\u554f\u984c\u70b9\u3092\u7d39\u4ecb\u3057\u3001\u5177\u4f53\u7684\u306a\u624b [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":21263,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/3345"}],"collection":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/users\/267"}],"replies":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/comments?post=3345"}],"version-history":[{"count":20,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/3345\/revisions"}],"predecessor-version":[{"id":25969,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/3345\/revisions\/25969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/21263"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=3345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=3345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=3345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}