{"id":9478,"date":"2023-04-27T01:42:07","date_gmt":"2023-04-26T16:42:07","guid":{"rendered":"https:\/\/enman-souzoku.co.jp\/media\/?p=9478"},"modified":"2026-09-01T00:41:11","modified_gmt":"2026-08-31T15:41:11","slug":"furochart-kaisetsu-syokibotakuchi","status":"publish","type":"post","link":"https:\/\/enman-souzoku.co.jp\/media\/inheritance\/furochart-kaisetsu-syokibotakuchi\/","title":{"rendered":"\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\uff5c\u9069\u7528\u53ef\u5426\u30923\u5206\u3067\u5224\u65ad\u3067\u304d\u308b\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"\n<div style=\"display:flex;align-items:flex-start;gap:12px;border:1px solid #e5e7eb;border-radius:6px;padding:12px 14px;margin:0 0 24px;background:#fff;\">\n  <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2023\/09\/itw025_img_04.jpg\" alt=\"\u5c71\u4e2d \u670b\u6587\" width=\"46\" height=\"46\" style=\"width:46px !important;height:46px !important;max-width:46px !important;min-width:46px;border-radius:50%;object-fit:cover;display:block;margin:0;flex:0 0 46px;\">\n  <div style=\"line-height:1.6;min-width:0;flex:1 1 auto;\">\n    <div style=\"font-size:11px;color:#9aa0a6;margin-bottom:2px;\">\u76e3\u4fee\u8005<\/div>\n    <div style=\"font-size:14px;color:#202124;\"><strong>\u5c71\u4e2d \u670b\u6587<\/strong><span style=\"font-size:12px;color:#5f6368;margin-left:8px;\">\u7a0e\u7406\u58eb\u6cd5\u4ebabestax\u4ee3\u8868<\/span><\/div>\n    <details class=\"enm-sv\" style=\"margin-top:4px;\">\n      <summary>\n        <span class=\"enm-sv-p\" style=\"font-size:12px;color:#5f6368;line-height:1.7;\">\u7a0e\u7406\u58eb\u3068\u306f\u300c\u7a0e\u306e\u5c02\u9580\u5bb6\u300d\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u300c\u4f01\u696d\u3084\u4e8b\u696d\u4e3b\u306e\u30db\u30fc\u30e0\u30c9\u30af\u30bf\u30fc\u300d\u3067\u3042\u308b\u3079\u304d\u3001\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u65e5\u5e38\u7684\u306a\u4e8b\u8c61\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u304c\u3042\u3063\u305f\u6642\u306b\u3001\u5373\u5ea7\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u3001\u305d\u306e\u4f53\u5236\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u5927\u4e8b\u3067\u3059\u3002\u304a\u5ba2\u69d8\u306b\u5bfe\u3057\u79c1\u3092\u7a93\u53e3\u3068\u3057\u3066\u3001\u3042\u3089\u3086\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u63d0\u4f9b\u3067\u304d\u308b\u300c\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u300d\u306b\u3057\u305f\u3044\u3068\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span>\n        <span class=\"enm-sv-more\"><\/span>\n      <\/summary>\n    <div style=\"font-size:12px;margin-top:8px;color:#5f6368;\">\u30b5\u30a4\u30c8URL\uff1a<a href=\"https:\/\/bestax.jp\/index.html\" target=\"_blank\" rel=\"nofollow noopener\" style=\"color:#008759;margin-right:12px;\">bestax.jp<\/a><\/div>\n    <\/details>\n  <\/div>\n<\/div>\n\n\n\n<style>\n.enm-sv summary{list-style:none;cursor:pointer;display:block;}\n.enm-sv summary::-webkit-details-marker{display:none;}\n.enm-sv .enm-sv-p{display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:2;overflow:hidden;}\n.enm-sv[open] .enm-sv-p{-webkit-line-clamp:unset;overflow:visible;}\n.enm-sv .enm-sv-more{display:inline-block;margin-top:6px;font-size:12px;color:#008759;text-decoration:underline;text-underline-offset:2px;}\n.enm-sv .enm-sv-more::before{content:\"\u25b6 \";text-decoration:none;display:inline-block;}\n.enm-sv .enm-sv-more::after{content:\"\u7d9a\u304d\u3092\u898b\u308b\";}\n.enm-sv[open] .enm-sv-more::before{content:\"\u25bc \";}\n.enm-sv[open] .enm-sv-more::after{content:\"\u9589\u3058\u308b\";}\n.post-writer{display:none;}\n.enm-tw{overflow-x:auto;-webkit-overflow-scrolling:touch;}\n.enm-tw table th,.enm-tw table td{white-space:normal;}\n@media (max-width:600px){.enm-tw::before{content:\"\u6a2a\u306b\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 \u2192\";display:block;font-size:11px;color:#5f6368;margin:0 0 4px;}}\n<\/style>\n<div style=\"border:1px solid #dfe3e5;border-radius:8px;overflow:hidden;background:#fff;margin:0 0 28px;\">\n  <div style=\"background:#eef7f2;border-bottom:2px solid #008759;padding:12px 18px;\">\n    <div style=\"font-size:10px;letter-spacing:1.5px;color:#008759;margin-bottom:2px;\">CONCLUSION<\/div>\n    <div style=\"color:#1a1a1a;font-size:17px;line-height:1.4;font-weight:700;\">\u7d50\u8ad6\uff08\u3053\u306e\u8a18\u4e8b\u306e\u8981\u70b9\uff09<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u5224\u5b9a\u306e\u9806\u5e8f<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u300c\u5b85\u5730\u306e\u7528\u9014\uff08\u5c45\u4f4f\u7528\u30fb\u4e8b\u696d\u7528\u30fb\u8cb8\u4ed8\u7528\uff09\u2192\u53d6\u5f97\u8005\uff08\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u30fb\u5bb6\u306a\u304d\u5b50\u306a\u3069\uff09\u2192\u7d30\u304b\u3044\u8981\u4ef6\u300d\u306e\u9806\u306b\u305f\u3069\u308c\u3070\u9069\u7528\u53ef\u5426\u3092\u5224\u65ad\u3067\u304d\u308b\u3002<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u9650\u5ea6\u9762\u7a4d<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306f<strong>330\u33a1\u307e\u306780%\u6e1b\u984d<\/strong>\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u30fb\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u306f<strong>400\u33a1\u307e\u306780%\u6e1b\u984d<\/strong>\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u306f<strong>200\u33a1\u307e\u306750%\u6e1b\u984d<\/strong>\u3002\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u914d\u5076\u8005<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\"><strong>\u914d\u5076\u8005\u306f\u540c\u5c45\u4e0d\u8981\u30fb\u7121\u6761\u4ef6\u3067\u9069\u7528\u53ef<\/strong>\u3002\u5225\u5c45\u89aa\u65cf\u3067\u3082\u300c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u3067\u304d\u308b\u3002<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u5bb6\u306a\u304d\u5b50<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u81ea\u5df1\u30fb\u914d\u5076\u8005\u30fb\u4e09\u89aa\u7b49\u5185\u89aa\u65cf\u30fb\u7279\u5225\u95a2\u4fc2\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\u3053\u3068\u306a\u3069\u304c\u8981\u4ef6\u3002<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u7533\u544a\u671f\u9650<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u7533\u544a\u671f\u9650\u306f<strong>\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185<\/strong>\u3002\u5206\u5272\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u304d\u306f\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u5f8c\u65e5\u9069\u7528\u3067\u304d\u308b\u3002<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u4f7f\u3048\u306a\u3044\u4f8b<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u533a\u5206\u767b\u8a18\u3055\u308c\u305f\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u30fb\u4f4f\u6c11\u7968\u3060\u3051\u306e\u79fb\u52d5\u30fb\u89aa\u65cf\/\u6cd5\u4eba\u6240\u6709\u306e\u4f4f\u5c45\u306b\u4f4f\u3093\u3067\u3044\u305f\u30b1\u30fc\u30b9\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3002<\/div>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u3010\u8a18\u4e8b\u5185\u5bb9\u3092\u52d5\u753b\u3067\u89e3\u8aac\u3011<\/h2>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\"  id=\"_ytid_17034\"  width=\"480\" height=\"270\"  data-origwidth=\"480\" data-origheight=\"270\" src=\"https:\/\/www.youtube.com\/embed\/vyzlHTfDdVo?enablejsapi=1&#038;autoplay=0&#038;cc_load_policy=0&#038;iv_load_policy=3&#038;loop=0&#038;modestbranding=1&#038;fs=1&#038;playsinline=1&#038;controls=1&#038;color=red&#038;cc_lang_pref=ja&#038;rel=0&#038;autohide=2&#038;theme=dark&#038;\" class=\"__youtube_prefs__  epyt-is-override  no-lazyload\" title=\"YouTube player\"  allow=\"fullscreen; accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen data-no-lazy=\"1\" data-skipgform_ajax_framebjll=\"\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u306f\u81ea\u5206\u306b\u4f7f\u3048\u308b\uff1f\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u5224\u65ad\u3067\u304d\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u5b85\u5730\u306e\u7528\u9014\u3068\u53d6\u5f97\u8005\u306e\u8981\u4ef6\u3092\u9806\u306b\u305f\u3069\u308c\u3070\u3001\u5c02\u9580\u77e5\u8b58\u304c\u306a\u304f\u3066\u3082\u9069\u7528\u53ef\u5426\u3092\u304a\u304a\u307e\u304b\u306b\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/strong> \u307e\u305a\u7528\u9014\u3092\u78ba\u5b9a\u3055\u305b\u3001\u6b21\u306b\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u6700\u5f8c\u306b\u7d30\u304b\u3044\u8981\u4ef6\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3001\u3068\u3044\u30463\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u7528\u307e\u305f\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3067\u305d\u306e\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3\u884c\u3067\u308f\u304b\u308b\u7d50\u8ad6\u3068\u5224\u65ad\u306e\u6d41\u308c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u7528\u9014\u300d\u2192\u300c\u53d6\u5f97\u8005\u300d\u2192\u300c\u8981\u4ef6\u300d\u306e3\u6bb5\u968e\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u7528\u9014\u3092\u78ba\u8a8d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">\u305d\u306e\u5b85\u5730\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u2460\u5c45\u4f4f\u7528\u2461\u4e8b\u696d\u7528\u2462\u8cb8\u4ed8\u7528\u306e\u3044\u305a\u308c\u304b\u3002<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u53d6\u5f97\u8005\u3092\u78ba\u8a8d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">\u914d\u5076\u8005\uff0f\u540c\u5c45\u89aa\u65cf\uff0f\u5225\u5c45\u89aa\u65cf\uff08\u5bb6\u306a\u304d\u5b50\uff09\uff0f\u4e8b\u696d\u627f\u7d99\u8005\u306a\u3069\u3002<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u8981\u4ef6\u3092\u78ba\u8a8d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">\u7533\u544a\u671f\u9650\u307e\u3067\u306e\u4fdd\u6709\u30fb\u5c45\u4f4f\u7d99\u7d9a\u3001\u5bb6\u306a\u304d\u5b50\u306e3\u5e74\u8981\u4ef6\u306a\u3069\u3092\u6e80\u305f\u3059\u304b\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3069\u3053\u304b\u3067\u5206\u5c90\u304b\u3089\u5916\u308c\u308c\u3070\u9069\u7528\u4e0d\u53ef\u3001\u6700\u5f8c\u307e\u3067\u901a\u308c\u3070\u9069\u7528\u53ef\u3001\u3068\u3044\u3046\u30b7\u30f3\u30d7\u30eb\u306a\u69cb\u9020\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e3\u6bb5\u968e\u3092\u610f\u8b58\u3059\u308b\u3068\u3001\u8907\u96d1\u306b\u898b\u3048\u308b\u5236\u5ea6\u3082\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3088\u304f\u3042\u308b\u5931\u6557\u306f\u3001\u3044\u304d\u306a\u308a\u300c\u3046\u3061\u306f\u540c\u5c45\u3060\u304b\u3089\u4f7f\u3048\u308b\u300d\u300c\u6301\u3061\u5bb6\u304c\u306a\u3044\u304b\u3089\u5bb6\u306a\u304d\u5b50\u3060\u300d\u3068\u8981\u4ef6\u306e\u4e00\u90e8\u3060\u3051\u3067\u5224\u65ad\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3067\u3059\u3002\u307e\u305a\u300c\u305d\u306e\u5b85\u5730\u304c\u3069\u306e\u7528\u9014\u306b\u4f7f\u308f\u308c\u3066\u3044\u305f\u304b\u300d\u3092\u78ba\u5b9a\u3055\u305b\u306a\u3044\u3068\u3001\u305d\u3082\u305d\u3082\u9069\u7528\u3055\u308c\u308b\u9650\u5ea6\u9762\u7a4d\u3082\u6e1b\u984d\u5272\u5408\u3082\u6c7a\u307e\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u3070\u540c\u3058\u571f\u5730\u3067\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u306a\u3089\u7279\u5b9a\u5c45\u4f4f\u7528\uff08330\u33a1\u30fb80%\uff09\u3001\u8cc3\u8cb8\u306b\u51fa\u3057\u3066\u3044\u305f\u306a\u3089\u8cb8\u4ed8\u4e8b\u696d\u7528\uff08200\u33a1\u30fb50%\uff09\u3068\u6271\u3044\u304c\u307e\u3063\u305f\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u7528\u9014\u306e\u78ba\u5b9a\u3092\u98db\u3070\u3059\u3068\u3001\u5f8c\u306e\u53d6\u5f97\u8005\u30fb\u8981\u4ef6\u306e\u5224\u5b9a\u3082\u3059\u3079\u3066\u305a\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u5fc5\u305a\u2460\u7528\u9014\u2192\u2461\u53d6\u5f97\u8005\u2192\u2462\u8981\u4ef6\u306e\u9806\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306e\u5206\u5c90\u3092\u8868\u3067\u78ba\u8a8d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5c45\u4f4f\u7528\u5b85\u5730\u3092\u4f8b\u306b\u3001\u9069\u7528\u53ef\u5426\u306e\u5206\u5c90\u3092\u793a\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u5224\u65ad\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/th><th>\u300c\u306f\u3044\u300d\u306e\u5834\u5408<\/th><th>\u300c\u3044\u3044\u3048\u300d\u306e\u5834\u5408<\/th><\/tr><\/thead><tbody><tr><td>Q1. \u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u5b85\u5730\u304b\uff1f<\/td><td>Q2\u3078<\/td><td>\u4e8b\u696d\u7528\u30fb\u8cb8\u4ed8\u7528\u306e\u5224\u5b9a\u3078<\/td><\/tr><tr><td>Q2. \u53d6\u5f97\u8005\u306f\u914d\u5076\u8005\u304b\uff1f<\/td><td>\u7121\u6761\u4ef6\u3067\u9069\u7528\u53ef\uff08\u540c\u5c45\u4e0d\u8981\uff09<\/td><td>Q3\u3078<\/td><\/tr><tr><td>Q3. \u53d6\u5f97\u8005\u306f\u540c\u5c45\u3057\u3066\u3044\u305f\u89aa\u65cf\u304b\uff1f<\/td><td>\u7533\u544a\u671f\u9650\u307e\u3067\u5c45\u4f4f\u30fb\u4fdd\u6709\u3067\u9069\u7528\u53ef<\/td><td>Q4\u3078<\/td><\/tr><tr><td>Q4. \u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u304c\u3044\u306a\u3044\u304b\uff1f<\/td><td>Q5\u3078\uff08\u5bb6\u306a\u304d\u5b50\u5224\u5b9a\uff09<\/td><td>\u9069\u7528\u4e0d\u53ef<\/td><\/tr><tr><td>Q5. 3\u5e74\u4ee5\u5185\u306b\u81ea\u5df1\u7b49\u6240\u6709\u306e\u5bb6\u5c4b\u306b\u4f4f\u307e\u305a\u7533\u544a\u671f\u9650\u307e\u3067\u4fdd\u6709\u304b\uff1f<\/td><td>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3067\u9069\u7528\u53ef<\/td><td>\u9069\u7528\u4e0d\u53ef<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u307e\u305a\u78ba\u8a8d\u3059\u3079\u304d3\u3064\u306e\u524d\u63d0\uff08\u7528\u9014\u30fb\u53d6\u5f97\u8005\u30fb\u7533\u544a\u671f\u9650\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u7528\u9014\u300d\u300c\u53d6\u5f97\u8005\u300d\u300c\u7533\u544a\u671f\u9650\u5185\u306e\u5206\u5272\u30fb\u7533\u544a\u300d\u306e3\u70b9\u304c\u571f\u53f0\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u524d\u63d0<\/th><th>\u78ba\u8a8d\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u7528\u9014<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u7528\u30fb\u4e8b\u696d\u7528\u30fb\u8cb8\u4ed8\u7528\u306e\u3044\u305a\u308c\u304b\u306b\u4f7f\u308f\u308c\u3066\u3044\u305f\u304b<\/td><\/tr><tr><td>\u53d6\u5f97\u8005<\/td><td>\u76f8\u7d9a\u3059\u308b\u4eba\u304c\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u30fb\u5bb6\u306a\u304d\u5b50\u30fb\u4e8b\u696d\u627f\u7d99\u8005\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b<\/td><\/tr><tr><td>\u7533\u544a\u671f\u9650<\/td><td>\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u306b\u3001\u5206\u5272\u3092\u78ba\u5b9a\u3055\u305b\u3066\u7533\u544a\u3067\u304d\u308b\u304b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001<strong>\u7279\u4f8b\u306f\u300c\u571f\u5730\u3092\u6301\u3063\u3066\u3044\u308b\u3060\u3051\u300d\u3067\u306f\u81ea\u52d5\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/strong> \u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u7279\u4f8b\u9069\u7528\u306e\u660e\u7d30\u3092\u8a18\u8f09\u3057\u3066\u521d\u3081\u3066\u8a8d\u3081\u3089\u308c\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3067\u6e1b\u984d\u3055\u308c\u308b\u5272\u5408\u3068\u9650\u5ea6\u9762\u7a4d\u306f\u3044\u304f\u3089\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7279\u5b9a\u5c45\u4f4f\u7528\u306f330\u33a1\u307e\u306780%\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u30fb\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u306f400\u33a1\u307e\u306780%\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u306f200\u33a1\u307e\u306750%\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5b85\u57304\u533a\u5206\u5225\u306e\u9650\u5ea6\u9762\u7a4d\u3068\u6e1b\u984d\u5272\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7528\u9014\u306b\u3088\u3063\u3066\u9650\u5ea6\u9762\u7a4d\u3082\u6e1b\u984d\u5272\u5408\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/strong> \u4e0b\u8868\u3067\u81ea\u5206\u306e\u5b85\u5730\u304c\u3069\u308c\u306b\u5f53\u305f\u308b\u304b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:640px\"><thead><tr><th>\u5b85\u5730\u306e\u533a\u5206<\/th><th>\u4e3b\u306a\u5185\u5bb9<\/th><th>\u9650\u5ea6\u9762\u7a4d<\/th><th>\u6e1b\u984d\u5272\u5408<\/th><\/tr><\/thead><tbody><tr><td>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u4f4f\u3093\u3067\u3044\u305f\u5b85\u5730<\/td><td>330\u33a1<\/td><td>80%<\/td><\/tr><tr><td>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306b\u4f7f\u3063\u3066\u3044\u305f\u5b85\u5730<\/td><td>400\u33a1<\/td><td>80%<\/td><\/tr><tr><td>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/td><td>\u4e00\u5b9a\u306e\u540c\u65cf\u4f1a\u793e\u306e\u4e8b\u696d\u7528\u5b85\u5730<\/td><td>400\u33a1<\/td><td>80%<\/td><\/tr><tr><td>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/td><td>\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u30fb\u99d0\u8eca\u5834\u306a\u3069\u8cb8\u4ed8\u7528\u306e\u5b85\u5730<\/td><td>200\u33a1<\/td><td>50%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u8907\u6570\u306e\u5b85\u5730\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u9650\u5ea6\u9762\u7a4d\u8abf\u6574<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7279\u5b9a\u5c45\u4f4f\u7528\u3068\u7279\u5b9a\u4e8b\u696d\u7528\uff08\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u542b\u3080\uff09\u306f\u3001\u539f\u5247\u305d\u308c\u305e\u308c\u306e\u9650\u5ea6\u9762\u7a4d\u3092\u300c\u30d5\u30eb\u4f75\u7528\u300d\u3067\u304d\u3001\u5408\u8a08\u6700\u5927730\u33a1\u307e\u3067\u5bfe\u8c61\u306b\u3067\u304d\u307e\u3059\u3002<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09 \u4e00\u65b9\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u5834\u5408\u306f\u3001\u9762\u7a4d\u3092\u4e00\u5b9a\u306e\u5272\u5408\u306b\u63db\u7b97\u3057\u3066\u8abf\u6574\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5358\u7d14\u5408\u7b97\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u5b85\u5730\u3092\u6301\u3064\u30b1\u30fc\u30b9\u306f\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u308a\u3001\u3069\u306e\u5b85\u5730\u306b\u7279\u4f8b\u3092\u512a\u5148\u9069\u7528\u3059\u308b\u304b\u3067\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e1b\u984d\u984d\u306e\u8a08\u7b97\u4f8b\uff0880%\u6e1b\u984d\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8a55\u4fa1\u984d4,000\u4e07\u5186\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\uff08330\u33a1\u4ee5\u5185\uff09\u306a\u3089\u3001\u8a55\u4fa1\u984d\u306f800\u4e07\u5186\u307e\u3067\u4e0b\u304c\u308a\u307e\u3059\u3002<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u5b85\u5730\u306e\u8a55\u4fa1\u984d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">4,000\u4e07\u5186<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u6e1b\u984d\u5272\u5408<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">80%<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u6e1b\u984d\u3055\u308c\u308b\u91d1\u984d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">4,000\u4e07\u5186 \u00d7 80% \uff1d 3,200\u4e07\u5186<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u7279\u4f8b\u9069\u7528\u5f8c\u306e\u8a55\u4fa1\u984d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">4,000\u4e07\u5186 \u2212 3,200\u4e07\u5186 \uff1d <strong>800\u4e07\u5186<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u5bfe\u8c61\u304c\u5927\u5e45\u306b\u5727\u7e2e\u3055\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u984d\u305d\u306e\u3082\u306e\u304c\u30bc\u30ed\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u9650\u5ea6\u9762\u7a4d\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u306f\u6e1b\u984d\u304c\u53ca\u3070\u306a\u3044\u70b9\u3067\u3059\u3002\u4e0a\u306e\u4f8b\u3067\u5b85\u5730\u304c330\u33a1\u3074\u3063\u305f\u308a\u306a\u3089\u305d\u306e\u307e\u307e\u8a08\u7b97\u3067\u304d\u307e\u3059\u304c\u3001\u305f\u3068\u3048\u3070400\u33a1\u3042\u308b\u5834\u5408\u3001\u8d85\u904e\u3057\u305f70\u33a1\u5206\u306f\u901a\u5e38\u306e\u8a55\u4fa1\u984d\u306e\u307e\u307e\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u300c330\u33a1\u5206\u3060\u305180%\u6e1b\u984d\u3057\u3001\u6b8b\u308a70\u33a1\u306f\u6e1b\u984d\u306a\u3057\u300d\u3068\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u7279\u4f8b\u3092\u4f7f\u3063\u305f\u7d50\u679c\u3068\u3057\u3066\u30bc\u30ed\u306b\u306a\u3063\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u81ea\u4f53\u306f\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c\u7a0e\u984d\u304c\u30bc\u30ed\u3060\u304b\u3089\u7533\u544a\u3057\u306a\u304f\u3066\u3088\u3044\u300d\u3068\u8003\u3048\u3066\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u7279\u4f8b\u305d\u306e\u3082\u306e\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u672c\u672b\u8ee2\u5012\u306a\u4e8b\u614b\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u6e1b\u984d\u306e\u6069\u6075\u3092\u78ba\u5b9f\u306b\u53d7\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u7533\u544a\u624b\u7d9a\u304d\u306f\u5fc5\u305a\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u304c\u3044\u306a\u3044\u300d\u300c\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u81ea\u5df1\u30fb\u914d\u5076\u8005\u30fb\u4e09\u89aa\u7b49\u5185\u89aa\u65cf\u30fb\u7279\u5225\u95a2\u4fc2\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\u300d\u300c\u76f8\u7d9a\u3057\u305f\u5b85\u5730\u3092\u7533\u544a\u671f\u9650\u307e\u3067\u4fdd\u6709\u3059\u308b\u300d\u3053\u3068\u304c\u4e3b\u306a\u8981\u4ef6\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u308f\u3086\u308b\u300c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u300d\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u3084\u540c\u5c45\u89aa\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u89aa\u65cf\u304c\u5b85\u5730\u3092\u76f8\u7d9a\u3057\u305f\u969b\u306b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b21\u306e\u9805\u76ee\u3059\u3079\u3066\u306b\u300c\u306f\u3044\u300d\u306a\u3089\u3001\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:8px;font-size:14px;line-height:1.9\">\u25a1\u3000\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u304c\u3044\u306a\u3044<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:8px;font-size:14px;line-height:1.9\">\u25a1\u3000\u88ab\u76f8\u7d9a\u4eba\u306b\u540c\u5c45\u3057\u3066\u3044\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:8px;font-size:14px;line-height:1.9\">\u25a1\u3000\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u3001\u81ea\u5df1\u30fb\u81ea\u5df1\u306e\u914d\u5076\u8005\u30fb\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u30fb\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:8px;font-size:14px;line-height:1.9\">\u25a1\u3000\u76f8\u7d9a\u3057\u305f\u5b85\u5730\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u6240\u6709\u3057\u7d9a\u3051\u308b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.9\">\u25a1\u3000\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3092\u904e\u53bb\u306b\u4e00\u5ea6\u3082\u6240\u6709\u3057\u305f\u3053\u3068\u304c\u306a\u3044<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">2018\u5e74\u6539\u6b63\u3067\u7de0\u3081\u51fa\u3055\u308c\u305f\u5178\u578bNG\u30d1\u30bf\u30fc\u30f3<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2018\u5e74\uff08\u5e73\u621030\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u3044\u308f\u3086\u308b\u300c\u6301\u3061\u5bb6\u5916\u3057\u300d\u306b\u3088\u308b\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u60aa\u7528\u304c\u5c01\u3058\u3089\u308c\u307e\u3057\u305f\u3002<\/strong> \u5177\u4f53\u7684\u306b\u7de0\u3081\u51fa\u3055\u308c\u305f\u5178\u578b\u30d1\u30bf\u30fc\u30f3\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u81ea\u5206\u306e\u6301\u3061\u5bb6\u3092\u5b50\u3084\u89aa\u65cf\u306e\u4f1a\u793e\u306b\u58f2\u5374\u3057\u3001\u81ea\u5206\u306f\u300c\u501f\u5bb6\u4f4f\u307e\u3044\u300d\u306e\u5f62\u5f0f\u306b\u3057\u30663\u5e74\u7d4c\u904e\u3092\u5f85\u3064\u30b1\u30fc\u30b9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\uff08\u4f8b\uff1a\u5b50\u3084\u5144\u5f1f\uff09\u304c\u6240\u6709\u3059\u308b\u5bb6\u306b\u4f4f\u3093\u3067\u3044\u305f\u30b1\u30fc\u30b9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">\u30fb\u81ea\u5206\u304c\u904e\u53bb\u306b\u6240\u6709\u3057\u3066\u3044\u305f\u5bb6\u306b\u3001\u540d\u7fa9\u3060\u3051\u5909\u3048\u3066\u4f4f\u307f\u7d9a\u3051\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u6539\u6b63\u524d\u306f\u300c\u6301\u3061\u5bb6\u304c\u306a\u3051\u308c\u3070\u3088\u3044\u300d\u3068\u3044\u3046\u7de9\u3044\u57fa\u6e96\u3067\u3057\u305f\u304c\u3001\u73fe\u5728\u306f<strong>\u300c\u81ea\u5df1\u30fb\u914d\u5076\u8005\u30fb\u4e09\u89aa\u7b49\u5185\u89aa\u65cf\u30fb\u7279\u5225\u95a2\u4fc2\u6cd5\u4eba\u306e\u6240\u6709\u5bb6\u5c4b\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\u3053\u3068\u300d<\/strong>\u307e\u3067\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5f62\u5f0f\u7684\u306a\u56de\u907f\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u306e\u304c\u300c\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u300d\u306e\u7bc4\u56f2\u3067\u3059\u3002\u81ea\u5206\u304c\u7d4c\u55b6\u3059\u308b\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u3001\u89aa\u65cf\u304c\u652f\u914d\u3059\u308b\u540c\u65cf\u4f1a\u793e\u306a\u3069\u3082\u542b\u307e\u308c\u5f97\u308b\u305f\u3081\u3001\u300c\u4f1a\u793e\u540d\u7fa9\u3060\u304b\u3089\u4ed6\u4eba\u306e\u5bb6\u6271\u3044\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u5358\u7d14\u306a\u7406\u89e3\u306f\u901a\u7528\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u300c\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u300d\u306b\u306f\u3001\u5b50\u30fb\u5b6b\u30fb\u5144\u5f1f\u59c9\u59b9\u30fb\u304a\u3058\u304a\u3070\u30fb\u7525\u59ea\u306a\u3069\u304c\u5e45\u5e83\u304f\u542b\u307e\u308c\u307e\u3059\u3002\u300c\u5b9f\u5bb6\u3092\u51fa\u3066\u53d4\u7236\u306e\u6301\u3061\u5bb6\u3092\u501f\u308a\u3066\u4f4f\u3093\u3067\u3044\u305f\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3082\u8981\u4ef6\u304b\u3089\u5916\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u81ea\u5206\u304c\u73fe\u5728\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u306e\u540d\u7fa9\u304c\u8ab0\u306a\u306e\u304b\u3092\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u524d\u306b\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002\u6539\u6b63\u306e\u8da3\u65e8\u306f\u300c\u672c\u5f53\u306b\u6301\u3061\u5bb6\u304c\u306a\u304f\u56f0\u3063\u3066\u3044\u308b\u89aa\u65cf\u3092\u6551\u6e08\u3059\u308b\u300d\u3053\u3068\u306b\u3042\u308b\u305f\u3081\u3001\u5b9f\u614b\u3068\u3057\u3066\u30de\u30a4\u30db\u30fc\u30e0\u306b\u8fd1\u3044\u5f62\u3067\u4f4f\u3093\u3067\u3044\u308b\u4eba\u306f\u5bfe\u8c61\u5916\u306b\u306a\u308b\u3068\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6301\u3061\u5bb6\u3092\u58f2\u3063\u3066\u8cc3\u8cb8\u306b\u4f4f\u3080\u30b1\u30fc\u30b9\u306e\u6ce8\u610f\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5358\u306b\u6301\u3061\u5bb6\u3092\u58f2\u3063\u3066\u8cc3\u8cb8\u3078\u79fb\u308b\u3060\u3051\u3067\u306f\u3001\u300c\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u4f4f\u3080\u5bb6\u3092\u904e\u53bb\u306b\u6240\u6709\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u300d\u3068\u3044\u3046\u8981\u4ef6\u306b\u62b5\u89e6\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> 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class=\"wp-block-paragraph\"><strong>\u914d\u5076\u8005\u306f\u305d\u3082\u305d\u3082\u540c\u5c45\u4e0d\u8981\u3067\u7121\u6761\u4ef6\u306b\u9069\u7528\u3067\u304d\u3001\u5225\u5c45\u89aa\u65cf\u3067\u3082\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u30fb\u5bb6\u306a\u304d\u5b50\u306e\u6709\u5229\u5224\u65ad\u30ac\u30a4\u30c9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53d6\u5f97\u8005\u306e\u7acb\u5834\u306b\u3088\u3063\u3066\u8981\u4ef6\u306e\u53b3\u3057\u3055\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u53d6\u5f97\u8005<\/th><th>\u540c\u5c45\u306e\u8981\u5426<\/th><th>\u4e3b\u306a\u8ffd\u52a0\u8981\u4ef6<\/th><\/tr><\/thead><tbody><tr><td>\u914d\u5076\u8005<\/td><td><strong>\u4e0d\u8981<\/strong><\/td><td>\u306a\u3057\uff08\u7121\u6761\u4ef6\u3067\u9069\u7528\u53ef\uff09<\/td><\/tr><tr><td>\u540c\u5c45\u89aa\u65cf<\/td><td>\u5fc5\u8981<\/td><td>\u7533\u544a\u671f\u9650\u307e\u3067\u5c45\u4f4f\u30fb\u4fdd\u6709\u3092\u7d99\u7d9a<\/td><\/tr><tr><td>\u5225\u5c45\u89aa\u65cf\uff08\u5bb6\u306a\u304d\u5b50\uff09<\/td><td>\u4e0d\u8981<\/td><td>\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u304c\u3044\u306a\u3044\uff0f3\u5e74\u4ee5\u5185\u306b\u4e00\u5b9a\u306e\u6301\u3061\u5bb6\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\uff0f\u7533\u544a\u671f\u9650\u307e\u3067\u4fdd\u6709<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u540c\u5c45\u3057\u3066\u3044\u306a\u3044\u3068\u7d76\u5bfe\u306b\u4f7f\u3048\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u306f\u3088\u304f\u3042\u308b\u8aa4\u89e3\u3067\u3059\u3002<\/strong> \u914d\u5076\u8005\u306f\u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u9069\u7528\u3067\u304d\u3001\u5225\u5c45\u306e\u5b50\u3082\u5bb6\u306a\u304d\u5b50\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306f\u540c\u5c45\u6271\u3044\u306b\u306a\u308b\uff1f\u533a\u5206\u767b\u8a18\u306e\u843d\u3068\u3057\u7a74<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5efa\u7269\u304c\u533a\u5206\u6240\u6709\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u7d50\u8ad6\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/strong> 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class=\"wp-block-paragraph\">\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u3053\u308c\u304b\u3089\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3092\u5efa\u3066\u308b\u3001\u307e\u305f\u306f\u5efa\u3066\u66ff\u3048\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u7384\u95a2\u3084\u30ad\u30c3\u30c1\u30f3\u304c\u5225\u3005\u306e\u300c\u5b8c\u5168\u5206\u96e2\u578b\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u533a\u5206\u6240\u6709\u767b\u8a18\u3092\u305b\u305a1\u68df\u306e\u5efa\u7269\u3068\u3057\u3066\u5171\u6709\u540d\u7fa9\u3084\u88ab\u76f8\u7d9a\u4eba\u5358\u72ec\u540d\u7fa9\u306b\u3057\u3066\u304a\u3051\u3070\u3001\u5efa\u7269\u5168\u4f53\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002\u9006\u306b\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u7d44\u307f\u65b9\u306a\u3069\u306e\u90fd\u5408\u3067\u533a\u5206\u767b\u8a18\u306b\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5b50\u4e16\u5e2f\u306e\u5c45\u4f4f\u90e8\u5206\u304c\u7279\u4f8b\u304b\u3089\u5916\u308c\u3001\u7d50\u679c\u7684\u306b\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u3067\u306b\u533a\u5206\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u751f\u524d\u306b\u767b\u8a18\u30921\u3064\u306b\u307e\u3068\u3081\u308b\uff08\u5408\u4f75\u767b\u8a18\uff09\u306a\u3069\u306e\u5bfe\u5fdc\u3067\u6539\u5584\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u5408\u4f75\u767b\u8a18\u306f\u5efa\u7269\u306e\u69cb\u9020\u3084\u8981\u4ef6\u306b\u3088\u3063\u3066\u3067\u304d\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u5b9f\u884c\u524d\u306b\u53f8\u6cd5\u66f8\u58eb\u30fb\u7a0e\u7406\u58eb\u3078\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u305f\u3081\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3092\u6301\u3064\u5bb6\u5ead\u306f\u65e9\u3081\u306b\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5224\u5b9a\u30d5\u30ed\u30fc<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u5224\u65ad\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/th><th>\u300c\u306f\u3044\u300d\u306e\u5834\u5408<\/th><th>\u300c\u3044\u3044\u3048\u300d\u306e\u5834\u5408<\/th><\/tr><\/thead><tbody><tr><td>\u53d6\u5f97\u8005\u306f\u914d\u5076\u8005\u304b<\/td><td>\u540c\u5c45\u4e0d\u8981\u30fb\u7121\u6761\u4ef6\u3067\u9069\u7528\u53ef<\/td><td>\u540c\u5c45\u89aa\u65cf\u304b\u5224\u5b9a\u3078<\/td><\/tr><tr><td>\u53d6\u5f97\u8005\u306f\u540c\u5c45\u89aa\u65cf\u304b<\/td><td>\u7533\u544a\u671f\u9650\u307e\u3067\u5c45\u4f4f\u30fb\u4fdd\u6709\u7d99\u7d9a\u3067\u9069\u7528<\/td><td>\u5bb6\u306a\u304d\u5b50\u8981\u4ef6\u306e\u5224\u5b9a\u3078<\/td><\/tr><tr><td>\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u304c\u3044\u306a\u3044\u304b<\/td><td>\u6301\u3061\u5bb6\u8981\u4ef6\u306e\u5224\u5b9a\u3078<\/td><td>\u5bb6\u306a\u304d\u5b50\u306f\u9069\u7528\u4e0d\u53ef<\/td><\/tr><tr><td>3\u5e74\u4ee5\u5185\u306b\u4e00\u5b9a\u306e\u6301\u3061\u5bb6\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\u304b<\/td><td>\u7533\u544a\u671f\u9650\u307e\u3067\u4fdd\u6709\u7d99\u7d9a\u3067\u9069\u7528<\/td><td>\u5bb6\u306a\u304d\u5b50\u306f\u9069\u7528\u4e0d\u53ef<\/td><\/tr><tr><td>\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306f\u533a\u5206\u6240\u6709\u767b\u8a18\u304c\u3042\u308b\u304b<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u90e8\u5206\u306e\u307f\u9069\u7528<\/td><td>\u69cb\u9020\u30fb\u5229\u7528\u72b6\u6cc1\u304b\u3089\u7dcf\u5408\u5224\u65ad<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f4f\u6c11\u7968\u3060\u3051\u79fb\u3057\u3066\u3082\u8a8d\u3081\u3089\u308c\u306a\u3044\u7406\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4f4f\u6c11\u7968\u3092\u79fb\u3057\u305f\u3060\u3051\u3067\u751f\u6d3b\u306e\u5b9f\u614b\u304c\u306a\u3044\u5834\u5408\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/18\/02.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u4f8b\u306f\u300c\u540c\u5c45\u306e\u4e8b\u5b9f\uff08\u751f\u6d3b\u306e\u672c\u62e0\u3067\u3042\u308b\u3053\u3068\uff09\u300d\u3092\u5b9f\u614b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\u5b9a\u671f\u7684\u306b\u69d8\u5b50\u3092\u898b\u306b\u6cca\u307e\u3063\u3066\u3044\u305f\u7a0b\u5ea6\u3084\u3001\u4f4f\u6c11\u7968\u3060\u3051\u306e\u79fb\u52d5\u3067\u306f\u540c\u5c45\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u5358\u8eab\u8d74\u4efb\u3084\u5165\u9662\u3067\u4e00\u6642\u7684\u306b\u96e2\u308c\u3066\u3044\u305f\u3060\u3051\u306a\u3089\u3001\u751f\u6d3b\u306e\u672c\u62e0\u304c\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u540c\u5c45\u3068\u6271\u308f\u308c\u307e\u3059\u3002\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/18\/05.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u52a0\u3048\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u307e\u305f\u306f\u907a\u8a00\u66f8\u306e\u5199\u3057\u3001\u6238\u7c4d\u8b04\u672c\u306a\u3069\u304c\u5171\u901a\u3067\u5fc5\u8981\u3067\u3059\u3002\u5bb6\u306a\u304d\u5b50\u3084\u8cb8\u4ed8\u4e8b\u696d\u7528\u3067\u306f\u8ffd\u52a0\u66f8\u985e\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u6240\u5b9a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u6238\u7c4d\u306e\u8b04\u672c\u30fb\u907a\u8a00\u66f8\u306e\u5199\u3057\u30fb\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u5199\u3057\u306a\u3069\u3001\u8a08\u7b97\u660e\u7d30\u66f8\u3084\u6dfb\u4ed8\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5168\u30d1\u30bf\u30fc\u30f3\u5171\u901a\u3067\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3069\u306e\u53d6\u5f97\u8005\u30d1\u30bf\u30fc\u30f3\u3067\u3082\u6b21\u306e\u66f8\u985e\u304c\u571f\u53f0\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">1. \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\uff08\u7279\u4f8b\u9069\u7528\u306e\u660e\u7d30\u66f8\u3092\u542b\u3080\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">2. \u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u907a\u8a00\u66f8\u306e\u5199\u3057<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">3. \u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u3057\u305f\u5834\u5408\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u5199\u3057\u304a\u3088\u3073\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">4. \u88ab\u76f8\u7d9a\u4eba\u306e\u5168\u76f8\u7d9a\u4eba\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u6238\u7c4d\u8b04\u672c\uff08\u76f8\u7d9a\u958b\u59cb\u65e5\u304b\u308910\u65e5\u3092\u7d4c\u904e\u3057\u305f\u65e5\u4ee5\u5f8c\u306b\u4f5c\u6210\u3055\u308c\u305f\u3082\u306e\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">5. \u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u9664\u7968<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5bb6\u306a\u304d\u5b50\u30fb\u8cb8\u4ed8\u4e8b\u696d\u7528\u3067\u8ffd\u52a0\u306b\u306a\u308b\u66f8\u985e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3067\u306f\u300c\u5225\u5c45\u306e\u8a3c\u660e\u300d\u3068\u300c\u73fe\u4f4f\u5c45\u306e\u8a3c\u660e\u300d\u304c\u8ffd\u52a0\u3067\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u73fe\u5728\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u81ea\u5df1\u6240\u6709\u3067\u306a\u3044\u3053\u3068\u306e\u8a3c\u660e\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u306a\u3069\u3001\u501f\u5bb6\u4f4f\u307e\u3044\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u66f8\u985e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">\u30fb\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\uff08\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u9593\u306e\u4f4f\u6240\u5c65\u6b74\u3092\u793a\u3059\u3082\u306e\uff09<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306e\u65bd\u8a2d\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u8981\u4ecb\u8b77\u8a8d\u5b9a\u8a3c\u30fb\u65bd\u8a2d\u5165\u6240\u5951\u7d04\u66f8\u306e\u5199\u3057\u30fb\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b\u4f5c\u6210\u3055\u308c\u305f\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u306a\u3069\u3082\u8ffd\u52a0\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f97\u8005\u30d1\u30bf\u30fc\u30f3\u5225\u30fb\u6dfb\u4ed8\u66f8\u985e\u65e9\u898b\u8868<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u81ea\u5206\u304c\u3069\u306e\u30d1\u30bf\u30fc\u30f3\u304b\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3092\u6f0f\u308c\u306a\u304f\u63c3\u3048\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u53d6\u5f97\u8005\u30d1\u30bf\u30fc\u30f3<\/th><th>\u5171\u901a\u66f8\u985e<\/th><th>\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u4e3b\u306a\u66f8\u985e<\/th><\/tr><\/thead><tbody><tr><td>\u914d\u5076\u8005<\/td><td>\u7533\u544a\u66f8\u30fb\u6238\u7c4d\u8b04\u672c\u30fb\u5206\u5272\u5354\u8b70\u66f8\u307e\u305f\u306f\u907a\u8a00\u66f8\u306e\u5199\u3057<\/td><td>\u7279\u306b\u306a\u3057<\/td><\/tr><tr><td>\u540c\u5c45\u89aa\u65cf<\/td><td>\u540c\u4e0a<\/td><td>\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\uff08\u540c\u5c45\u306e\u5b9f\u614b\u78ba\u8a8d\u7528\uff09<\/td><\/tr><tr><td>\u5225\u5c45\u89aa\u65cf\uff08\u5bb6\u306a\u304d\u5b50\uff09<\/td><td>\u540c\u4e0a<\/td><td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u30fb\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u30fb\u6238\u7c4d\u306e\u9644\u7968<\/td><\/tr><tr><td>\u8cb8\u4ed8\u4e8b\u696d\u7528<\/td><td>\u540c\u4e0a<\/td><td>\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u306a\u3069\u8cb8\u4ed8\u4e8b\u5b9f\u304c\u308f\u304b\u308b\u66f8\u985e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5fc5\u8981\u66f8\u985e\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u60c5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08\u4ee4\u548c5\u5e74\u5206\u4ee5\u964d\u7528\uff09\u300d\u3067\u6700\u7d42\u78ba\u8a8d\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u304d\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5206\u5272\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308c\u3070\u3001\u5f8c\u65e5\u5206\u5272\u78ba\u5b9a\u5f8c\u306b\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u544a\u671f\u9650\uff0810\u304b\u6708\uff09\u3068\u7279\u4f8b\u9069\u7528\u306e\u95a2\u4fc2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3053\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u3067\u3059\u3002\u5206\u5272\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u5b85\u5730\u306f\u3001\u305d\u306e\u307e\u307e\u3067\u306f\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u306e\u4f7f\u3044\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u672a\u5206\u5272\u3067\u3082\u3001\u7533\u544a\u66f8\u306b\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308c\u3070\u3001\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u5206\u5272\u3055\u308c\u305f\u5834\u5408\u306b\u9650\u308a\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u672a\u5206\u5272\u3067\u7533\u544a\u3059\u308b\u3068\u304d\u306e\u624b\u9806\u3068\u66f4\u6b63\u306e\u8acb\u6c42<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b21\u306e\u6d41\u308c\u3067\u3001\u5f8c\u304b\u3089\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u5206\u5272\u306e\u307e\u307e\u7533\u544a\u3059\u308b\u969b\u306b\u307e\u305a\u7406\u89e3\u3057\u3066\u304a\u304d\u305f\u3044\u306e\u306f\u3001\u3044\u3063\u305f\u3093\u7279\u4f8b\u3092\u300c\u4f7f\u308f\u306a\u3044\u524d\u63d0\u300d\u3067\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u591a\u3081\u306b\u7d0d\u7a0e\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u7279\u4f8b\u3092\u9069\u7528\u3057\u306a\u3044\u8a55\u4fa1\u984d\u3067\u7a0e\u984d\u304c\u7b97\u51fa\u3055\u308c\u308b\u305f\u3081\u3001\u672c\u6765\u3088\u308a\u9ad8\u3044\u76f8\u7d9a\u7a0e\u3092\u4e00\u6642\u7684\u306b\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u7acb\u66ff\u8ca0\u62c5\u306f\u5206\u5272\u78ba\u5b9a\u5f8c\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u3067\u623b\u3063\u3066\u304d\u307e\u3059\u304c\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3092\u3042\u3089\u304b\u3058\u3081\u7528\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306f\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 01<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u7533\u544a\u671f\u9650\uff0810\u304b\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u3001\u7279\u4f8b\u3092\u9069\u7528\u3057\u306a\u3044\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u3002<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:10px;font-size:18px;line-height:1\">\u25bc<\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 02<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u7533\u544a\u66f8\u306b\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u3002<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:10px;font-size:18px;line-height:1\">\u25bc<\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 03<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3002<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:10px;font-size:18px;line-height:1\">\u25bc<\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 04<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u5206\u5272\u78ba\u5b9a\u5f8c\u3001\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3063\u3066\u6255\u3044\u904e\u304e\u305f\u7a0e\u984d\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3002<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3067\u3088\u304f\u3042\u308b\u8aa4\u89e3\u30fb\u4f7f\u3048\u306a\u3044\u30b1\u30fc\u30b9\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u533a\u5206\u767b\u8a18\u3055\u308c\u305f\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3001\u4f4f\u6c11\u7968\u3060\u3051\u306e\u79fb\u52d5\u3001\u89aa\u65cf\u3084\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u4f4f\u5c45\u306b\u4f4f\u3093\u3067\u3044\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u9069\u7528\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u533a\u5206\u767b\u8a18\u306e\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306f\u539f\u5247\u4f7f\u3048\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5efa\u7269\u304c\u533a\u5206\u6240\u6709\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3067\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u90e8\u5206\u306b\u3057\u304b\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306a\u3089\u5168\u90e8\u304c\u5bfe\u8c61\u300d\u3068\u3044\u3046\u7406\u89e3\u306f\u8aa4\u308a\u3067\u3059\u3002\u5b50\u4e16\u5e2f\u306e\u5c45\u4f4f\u90e8\u5206\u304c\u533a\u5206\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u3068\u3001\u305d\u306e\u90e8\u5206\u306f\u5bfe\u8c61\u5916\u306b\u306a\u308a\u307e\u3059\u3002\u533a\u5206\u767b\u8a18\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u5168\u4f53\u306e\u5229\u7528\u72b6\u6cc1\u304b\u3089\u7dcf\u5408\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u3001\u767b\u8a18\u306e\u72b6\u614b\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f4f\u6c11\u7968\u306e\u307f\u79fb\u52d5\u30fb\u5b9f\u614b\u306e\u306a\u3044\u540c\u5c45\u306fNG<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4f4f\u6c11\u7968\u3092\u79fb\u3057\u305f\u3060\u3051\u3067\u751f\u6d3b\u5b9f\u614b\u304c\u306a\u3044\u5834\u5408\u3001\u540c\u5c45\u3068\u306f\u8a8d\u3081\u3089\u308c\u305a\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/18\/02.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u5f62\u3060\u3051\u540c\u5c45\u306b\u3059\u308c\u3070\u7bc0\u7a0e\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u8003\u3048\u306f\u901a\u7528\u3057\u307e\u305b\u3093\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u751f\u6d3b\u306e\u672c\u62e0\u304c\u5b9f\u614b\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u30fb\u89aa\u65cf\u6240\u6709\u306e\u4f4f\u5c45\u306b\u4f4f\u3093\u3067\u3044\u305f\u5834\u5408\u306e\u9664\u5916\u898f\u5b9a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3067\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u81ea\u5df1\u30fb\u914d\u5076\u8005\u30fb\u4e09\u89aa\u7b49\u5185\u89aa\u65cf\u30fb\u7279\u5225\u95a2\u4fc2\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u306b\u4f4f\u3093\u3067\u3044\u305f\u5834\u5408\u3001\u9069\u7528\u304c\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5206\u306e\u6301\u3061\u5bb6\u3092\u89aa\u65cf\u306e\u4f1a\u793e\u306b\u58f2\u3063\u3066\u501f\u5bb6\u4f4f\u307e\u3044\u3092\u88c5\u3046\u3068\u3044\u3063\u305f\u5f62\u5f0f\u7684\u306a\u56de\u907f\u306f\u30012018\u5e74\u6539\u6b63\u3067\u5c01\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3067\u6e1b\u984d\u3055\u308c\u308b\u5272\u5408\u3068\u9650\u5ea6\u9762\u7a4d\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306f330\u33a1\u307e\u306780%\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u30fb\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f400\u33a1\u307e\u306780%\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f200\u33a1\u307e\u306750%\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u304c\u3044\u306a\u3044\u3053\u3068\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u81ea\u5df1\u30fb\u914d\u5076\u8005\u30fb\u4e09\u89aa\u7b49\u5185\u89aa\u65cf\u30fb\u7279\u5225\u95a2\u4fc2\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\u3053\u3068\u3001\u76f8\u7d9a\u3057\u305f\u5b85\u5730\u3092\u7533\u544a\u671f\u9650\u307e\u3067\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u4e3b\u306a\u8981\u4ef6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u306f\u4f7f\u3048\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u4f7f\u3048\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u306f\u540c\u5c45\u4e0d\u8981\u3067\u7121\u6761\u4ef6\u306b\u9069\u7528\u3067\u304d\u3001\u5225\u5c45\u306e\u89aa\u65cf\u3067\u3082\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\uff08\u7279\u4f8b\u660e\u7d30\u66f8\u3092\u542b\u3080\uff09\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u307e\u305f\u306f\u907a\u8a00\u66f8\u306e\u5199\u3057\u3001\u6238\u7c4d\u8b04\u672c\u306a\u3069\u304c\u5171\u901a\u3067\u5fc5\u8981\u3067\u3059\u3002\u5bb6\u306a\u304d\u5b50\u306e\u5834\u5408\u306f\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u30fb\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u30fb\u6238\u7c4d\u306e\u9644\u7968\u306a\u3069\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u304d\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u7533\u544a\u671f\u9650\uff08\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u7533\u544a\u3057\u30013\u5e74\u4ee5\u5185\u306b\u5206\u5272\u3092\u78ba\u5b9a\u3055\u305b\u308c\u3070\u3001\u5f8c\u65e5\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5224\u65ad\u306b\u8ff7\u3063\u305f\u3089\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3092<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u5b85\u5730\u306e\u7528\u9014\u3067\u6e1b\u984d\u5272\u5408\u304c\u5909\u308f\u308a\u3001\u53d6\u5f97\u8005\u3054\u3068\u306e\u8981\u4ef6\u3084\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u767b\u8a18\u3001\u5bb6\u306a\u304d\u5b50\u306e3\u5e74\u8981\u4ef6\u306a\u3069\u3001\u5224\u65ad\u304c\u8907\u96d1\u306b\u7d61\u307f\u5408\u3046\u5236\u5ea6\u3067\u3059\u3002\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u5927\u67a0\u306f\u628a\u63e1\u3067\u304d\u3066\u3082\u3001<strong>\u5b9f\u969b\u306e\u9069\u7528\u53ef\u5426\u306f\u500b\u5225\u4e8b\u60c5\u306b\u3088\u3063\u3066\u7d50\u8ad6\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u3067\u672c\u5f53\u306b\u4f7f\u3048\u308b\u306e\u304b\u300d\u300c\u3069\u306e\u5b85\u5730\u306b\u512a\u5148\u9069\u7528\u3059\u3079\u304d\u304b\u300d\u3068\u8ff7\u3063\u305f\u3089\u3001\u65e9\u3081\u306b\u76f8\u7d9a\u306e\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002\u7533\u544a\u671f\u9650\uff0810\u304b\u6708\uff09\u306f\u601d\u3044\u306e\u307b\u304b\u77ed\u3044\u305f\u3081\u3001\u7591\u554f\u70b9\u306f\u65e9\u3044\u6bb5\u968e\u3067\u89e3\u6d88\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">*\u672c\u8a18\u4e8b\u306f\u4e00\u822c\u7684\u306a\u5236\u5ea6\u306e\u89e3\u8aac\u3067\u3059\u3002\u500b\u5225\u306e\u9069\u7528\u53ef\u5426\u306f\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u7a0e\u7406\u58eb\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002*<\/p>\n\n\n\n<script 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