{"id":1417,"date":"2026-01-07T14:00:00","date_gmt":"2026-01-07T05:00:00","guid":{"rendered":"https:\/\/tochan-nikki.com\/?p=1417"},"modified":"2026-01-15T04:49:26","modified_gmt":"2026-01-14T19:49:26","slug":"074-%e3%80%90%e5%8c%bb%e7%99%82%e8%b2%bb%e6%8e%a7%e9%99%a4%e3%80%91%e5%bf%83%e7%99%82%e5%86%85%e7%a7%91%e3%83%bb%e8%96%ac%e4%bb%a3%e3%83%bb%e9%80%9a%e9%99%a2%e4%ba%a4%e9%80%9a%e8%b2%bb%e3%81%af","status":"publish","type":"post","link":"https:\/\/tochan-nikki.com\/?p=1417","title":{"rendered":"#074.\u3010\u533b\u7642\u8cbb\u63a7\u9664\u3011\u5fc3\u7642\u5185\u79d1\u30fb\u85ac\u4ee3\u30fb\u901a\u9662\u4ea4\u901a\u8cbb\u306f\u3069\u3053\u307e\u3067OK\uff1f\uff08\u3046\u3064\/\u6291\u3046\u3064\u5411\u3051\uff09"},"content":{"rendered":"\n<!--\n\u3010\u8a18\u4e8b\u30bf\u30a4\u30c8\u30eb\uff08H1\uff09\u3011\n\u3010\u533b\u7642\u8cbb\u63a7\u9664\u3011\u5fc3\u7642\u5185\u79d1\u30fb\u85ac\u4ee3\u30fb\u901a\u9662\u4ea4\u901a\u8cbb\u306f\u3069\u3053\u307e\u3067OK\uff1f\uff08\u3046\u3064\/\u6291\u3046\u3064\u5411\u3051\uff09\n\n\u3010\u72d9\u3044KW\u3011\n\u533b\u7642\u8cbb\u63a7\u9664 \u5fc3\u7642\u5185\u79d1\uff0f\u7cbe\u795e\u79d1 \u85ac\u4ee3\uff0f\u901a\u9662 \u4ea4\u901a\u8cbb\uff0f\u9818\u53ce\u66f8 \u3044\u3089\u306a\u3044\uff1f\uff08\u660e\u7d30\uff09\n\n\u3010\u30e1\u30bf\u30c7\u30a3\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\uff08SEO\u30d7\u30e9\u30b0\u30a4\u30f3\u306e\u30e1\u30bf\u6b04\u306b\u8cbc\u308b\u7528\uff09\u3011\n\u300c\u9818\u53ce\u66f8\u306a\u304f\u3057\u305f\u300d\u300c\u30bf\u30af\u30b7\u30fc\u306f\uff1f\u300d\u3067\u6b62\u307e\u308b\u4eba\u3078\u3002\u533b\u7642\u8cbb\u63a7\u9664\uff08\u5fc3\u7642\u5185\u79d1\/\u7cbe\u795e\u79d1\uff09\u306e\u5bfe\u8c61\u7bc4\u56f2\u3068\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u3001\u4ea4\u901a\u8cbb\u30e1\u30e2\u306e\u30b3\u30c4\u3092\u6700\u77ed\u624b\u9806\u3067\u3084\u3055\u3057\u304f\u6574\u7406\u3002\n-->\n\n<!-- \u30d1\u30c3\u30c1A\uff1a\u7d50\u8ad6\u307e\u3068\u3081\uff08\u30b9\u30cb\u30da\u30c3\u30c8\u7528\uff09 -->\n<p style=\"margin:12px 0;padding:10px;border:1px solid #ddd;border-radius:8px;background:#fafafa;\">\n<span style=\"color:#d32f2f;font-weight:bold;\">\u7d50\u8ad6\uff083\u884c\u3067\uff09<\/span><br>\n\u30fb\u533b\u7642\u8cbb\u63a7\u9664\u306f<strong>\u8a3a\u7642\u8cbb\uff0f\u85ac\u4ee3\uff0f\u901a\u9662\u4ea4\u901a\u8cbb\uff08\u516c\u5171\u4ea4\u901a\uff09<\/strong>\u304c\u67f1\u3002<br>\n\u30fb\u9818\u53ce\u66f8\u306f<strong>\u63d0\u51fa\u4e0d\u8981<\/strong>\u3060\u3051\u3069\u3001<strong>\u660e\u7d30\u66f8\u306f\u5fc5\u9808<\/strong>\uff08\u9818\u53ce\u66f8\u306f\u539f\u52475\u5e74\u4fdd\u5b58\uff09\u3002<br>\n\u30fb\u30bf\u30af\u30b7\u30fc\u306f\u539f\u5247NG\u5bc4\u308a\u3002<strong>\u516c\u5171\u4ea4\u901a\u304c\u4f7f\u3048\u306a\u3044\uff0f\u6025\u3092\u8981\u3059\u308b<\/strong>\u306a\u3069\u201c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u201d\u304c\u3042\u308b\u6642\u3060\u3051\u691c\u8a0e\u3002\n<\/p>\n\n<p>\n\u5e74\u59cb\u3063\u3066\u3055\u3001\u300c\u53bb\u5e74\u306e\u901a\u9662\u4ee3\u307e\u3068\u3081\u306a\u304d\u3083\u2026\u300d\u3067\u4e00\u6c17\u306b\u73fe\u5b9f\u304f\u308b\u3088\u306d\u3002<br>\n\u5fc3\u7642\u5185\u79d1\u30fb\u7cbe\u795e\u79d1\u3063\u3066\u3001\u8a3a\u7642\u8cbb\uff0b\u85ac\u4ee3\uff0b\u901a\u9662\u306e\u4ea4\u901a\u8cbb\u304c\u5730\u5473\u306b\u7a4d\u307f\u4e0a\u304c\u308b\u3002<br>\n<strong>\u3067\u3082\u3001\u3053\u3053\u3092\u201c1\u56de\u201d\u307e\u3068\u3081\u3066\u304a\u304f\u3068\u3001\u7a0e\u91d1\u8a08\u7b97\u4e0a\u306e\u63a7\u9664\u306b\u306a\u3063\u3066\u3001\u7d50\u679c\u7684\u306b\u304a\u91d1\u304c\u623b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/strong><br>\n<span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\u305f\u3060\u3057\u300c\u5fc5\u305a\u623b\u308b\u300d\u3058\u3083\u306a\u3044\uff08\u3082\u3068\u3082\u3068\u6240\u5f97\u7a0e\u3092\u6255\u3063\u3066\u3044\u306a\u3044\u7b49\u306e\u30b1\u30fc\u30b9\u3082\u3042\u308b\uff09\u306e\u3067\u3001\u671f\u5f85\u5024\u306f\u4f4e\u3081\u3067OK\u3002\n<\/p>\n\n<p style=\"margin:14px 0 6px;\">\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\u307e\u305a\u306f\u300c\u8a3a\u7642\u8cbb\u30fb\u85ac\u4ee3\u30fb\u901a\u9662\u4ea4\u901a\u8cbb\u300d\u306e3\u3064\u3060\u3051\u96c6\u3081\u308c\u3070OK\u3002<br>\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\u9818\u53ce\u66f8\u306f\u201c\u63d0\u51fa\u3057\u306a\u3044\u201d\u65b9\u5f0f\u3002\u3067\u3082<strong>\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u300d\u306f\u5fc5\u8981<\/strong>\uff08\uff1d\u96c6\u8a08\u306f\u5fc5\u9808\uff09\u3002<br>\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\u4ea4\u901a\u8cbb\u306f<strong>\u516c\u5171\u4ea4\u901a\u304c\u57fa\u672c<\/strong>\u3002\u30bf\u30af\u30b7\u30fc\u306f\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u6642\u300d\u306e\u4f8b\u5916\u6271\u3044\u3002<br>\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u300d\u3068<strong>\u540c\u3058\u5e74\u306b\u4e21\u65b9\u306f\u4f7f\u3048\u306a\u3044<\/strong>\uff08\u3069\u3061\u3089\u304b\u9078\u3076\uff09\u3002\n<\/p>\n\n<hr>\n\n<h2 id=\"index\">INDEX<\/h2>\n<ol>\n  <li><a href=\"#sec1\">\u7d50\u8ad6\uff1a\u8a3a\u7642\u8cbb\u30fb\u85ac\u4ee3\u30fb\u901a\u9662\u4ea4\u901a\u8cbb\u304c\u67f1\uff08\u307e\u305a\u3053\u3053\u3060\u3051\uff09<\/a><\/li>\n  <li><a href=\"#sec1b\">\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3044\u304f\u3089\u304b\u3089\uff1f\u8a08\u7b97\u5f0f\u30fb\u4e0a\u9650\uff08\u3053\u3053\u30679\u5272\u308f\u304b\u308b\uff09<\/a><\/li>\n  <li>\n    <a href=\"#sec2\">\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044\uff0f\u306a\u308a\u306b\u304f\u3044\u652f\u51fa\uff08\u30bf\u30af\u30b7\u30fc\u30fb\u81ea\u5bb6\u7528\u8eca\u30fb\u4ed8\u304d\u6dfb\u3044\u3082\uff09<\/a>\n    <ul>\n      <li><a href=\"#sec2_taxi\">\u30bf\u30af\u30b7\u30fc\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306b\u306a\u308b\uff1f\uff08\u539f\u5247NG\u30fb\u4f8b\u5916\u6761\u4ef6\uff09<\/a><\/li>\n      <li><a href=\"#sec2_car\">\u81ea\u5bb6\u7528\u8eca\uff08\u30ac\u30bd\u30ea\u30f3\u30fb\u99d0\u8eca\u5834\uff09\u306f\u5bfe\u8c61\u5916<\/a><\/li>\n      <li><a href=\"#sec2_attendant\">\u4ed8\u304d\u6dfb\u3044\u306e\u4ea4\u901a\u8cbb\u306f\uff1f\uff08\u4e00\u4eba\u3067\u901a\u9662\u3067\u304d\u306a\u3044\u5834\u5408\uff09<\/a><\/li>\n    <\/ul>\n  <\/li>\n  <li><a href=\"#sec3\">\u9818\u53ce\u66f8\u3044\u3089\u306a\u3044\uff1f\u2192\u660e\u7d30\u66f8\u304c\u5fc5\u8981\uff08\u4fdd\u5b58\u306f\u539f\u52475\u5e74\uff09<\/a><\/li>\n  <li><a href=\"#sec3b\">\u533b\u7642\u8cbb\u901a\u77e5\u3067\u30e9\u30af\u306b\u3059\u308b\uff1a6\u9805\u76ee\u305d\u308d\u3048\u3070\u9818\u53ce\u66f8\u4fdd\u5b58\u304c\u4e0d\u8981<\/a><\/li>\n  <li><a href=\"#sec4\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\uff1a\u4ea4\u901a\u8cbb\u30e1\u30e2\u306e\u6700\u4f4e\u9805\u76ee<\/a><\/li>\n  <li><a href=\"#sec5\">\u7533\u544a\u306e\u3068\u304d\u8a70\u307e\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\uff08\u3053\u3053\u3067\u6b62\u307e\u308a\u304c\u3061\uff09<\/a><\/li>\n  <li><a href=\"#sec6\">\u4f53\u8abf\u304c\u60aa\u3044\u4eba\u5411\u3051\u300c\u6700\u4f4e\u30e9\u30a4\u30f3\u624b\u9806\u300d\uff08\u4eca\u65e5\u3053\u308c\u3060\u3051\uff09<\/a><\/li>\n  <li><a href=\"#sec7\">\u5185\u90e8\u30ea\u30f3\u30af\uff08\u95a2\u9023\u8a18\u4e8b\uff09<\/a><\/li>\n  <li><a href=\"#sec8\">\u53c2\u8003\u30ea\u30f3\u30af\uff08\u516c\u5f0f\uff09<\/a><\/li>\n  <li><a href=\"#sec8b\">\u7533\u544a\u3057\u5fd8\u308c\u305f\u4eba\u3078\uff1a\u533b\u7642\u8cbb\u63a7\u9664\u306f\u300c5\u5e74\u300d\u3055\u304b\u306e\u307c\u3063\u3066\u9084\u4ed8\u7533\u544a\u3067\u304d\u308b<\/a><\/li>\n  <li><a href=\"#sec9\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ 5\u554f\uff09<\/a><\/li>\n<\/ol>\n\n<hr>\n\n<h2 id=\"sec1\">1.\u7d50\u8ad6\uff1a\u8a3a\u7642\u8cbb\u30fb\u85ac\u4ee3\u30fb\u901a\u9662\u4ea4\u901a\u8cbb\u304c\u67f1\uff08\u307e\u305a\u3053\u3053\u3060\u3051\uff09<\/h2>\n\n<p>\n\u533b\u7642\u8cbb\u63a7\u9664\u3067\u307e\u305a\u898b\u308b\u306e\u306f\u3001\u57fa\u672c\u3053\u306e3\u672c\u67f1\u3002<br>\n<strong>\u2460\u75c5\u9662\u306e\u8a3a\u7642\u8cbb\uff08\u5fc3\u7642\u5185\u79d1\u30fb\u7cbe\u795e\u79d1\u3075\u304f\u3080\uff09<\/strong><br>\n<strong>\u2461\u85ac\u4ee3\uff08\u51e6\u65b9\u85ac\uff09<\/strong><br>\n<strong>\u2462\u901a\u9662\u306e\u4ea4\u901a\u8cbb\uff08\u516c\u5171\u4ea4\u901a\u304c\u57fa\u672c\uff09<\/strong>\n<\/p>\n\n<p>\n<span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\u623b\u308b\u91d1\u984d\u306f\u4eba\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u306e\u3067\u3001\u307e\u305a\u306f<strong>\u300c\u63a7\u9664\u304c\u51fa\u308b\u304b\u300d<\/strong>\u3060\u3051\u78ba\u8a8d\u3067\u304d\u308c\u3070OK\u3002\n<\/p>\n\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09\uff1aNo.1120 \u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09\n<\/a>\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec1b\">2.\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3044\u304f\u3089\u304b\u3089\uff1f\u8a08\u7b97\u5f0f\u30fb\u4e0a\u9650\uff08\u3053\u3053\u30679\u5272\u308f\u304b\u308b\uff09<\/h2>\n\n<p>\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\n\u533b\u7642\u8cbb\u63a7\u9664\u306e\u91d1\u984d\uff08\u4e0a\u9650200\u4e07\u5186\uff09\u306f\u3001\u6b21\u306e\u5f0f\u3067\u6c7a\u307e\u308b\u3002\n<\/p>\n\n<ul>\n  <li><strong>\u533b\u7642\u8cbb\u63a7\u9664\u984d<\/strong>\uff1d\uff08\u5b9f\u969b\u306b\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u5408\u8a08 \u2212 \u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u3066\u3093\u3055\u308c\u305f\u91d1\u984d\uff09\u2212 <strong>10\u4e07\u5186<\/strong><\/li>\n  <li><strong>\u6240\u5f97200\u4e07\u5186\u672a\u6e80<\/strong>\u306e\u4eba\u306f\u300110\u4e07\u5186\u3067\u306f\u306a\u304f<strong>\u6240\u5f97\u306e5%<\/strong><\/li>\n  <li><span style=\"font-weight:bold;\">\u6ce8\u610f\uff1a<\/span>\u672a\u6255\u3044\u5206\u306fNG\u3002<strong>\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u5e74<\/strong>\u306e\u533b\u7642\u8cbb\u306b\u306a\u308b<\/li>\n<\/ul>\n\n<p style=\"margin-top:10px;\">\n<span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\n\u533b\u7642\u8cbb\u304c\u57fa\u6e96\u306b\u5c4a\u304b\u306a\u3044\u4eba\u306f\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\uff08\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7279\u4f8b\uff09\u300d\u304c\u6709\u5229\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br>\n<strong>\u305f\u3060\u3057\u901a\u5e38\u306e\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\u4f75\u7528\u3067\u304d\u305a\u3001\u3069\u3061\u3089\u304b\u9078\u629e<\/strong>\u306b\u306a\u308a\u307e\u3059\uff08\u305d\u306e\u5e74\u306f\u7247\u65b9\u3060\u3051\uff09\u3002\n<\/p>\n\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09\uff1aNo.1120 \u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\uff08\u4e0a\u9650200\u4e07\u5186\u30fb\u6240\u5f97200\u4e07\u672a\u6e80\u306e\u7279\u4f8b\uff09\n<\/a><br>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1131.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09\uff1aNo.1131 \u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u901a\u5e38\u306e\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306e\u95a2\u4fc2\uff08\u9078\u629e\uff09\n<\/a>\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec2\">3.\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044\uff0f\u306a\u308a\u306b\u304f\u3044\u652f\u51fa\uff08\u5177\u4f53\u4f8b\uff09<\/h2>\n\n<p>\u8ff7\u3044\u3084\u3059\u3044\u3068\u3053\u308d\u3092<strong>\u5177\u4f53\u4f8b\u3067\u4ed5\u5206\u3051<\/strong>\u3059\u308b\u3088\u3002<\/p>\n\n<table border=\"1\" cellpadding=\"8\" cellspacing=\"0\" style=\"border-collapse:collapse;width:100%;max-width:900px;\">\n  <thead>\n    <tr>\n      <th style=\"width:33%;\">\u30ab\u30c6\u30b4\u30ea<\/th>\n      <th style=\"width:33%;\">\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044<\/th>\n      <th style=\"width:34%;\">\u5bfe\u8c61\u306b\u306a\u308a\u306b\u304f\u3044\uff0f\u6ce8\u610f<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td><strong>\u8a3a\u7642\u8cbb<\/strong><\/td>\n      <td>\u5fc3\u7642\u5185\u79d1\u30fb\u7cbe\u795e\u79d1\u306e\u8a3a\u5bdf\u3001\u691c\u67fb\u3001\u51e6\u7f6e\u306a\u3069<\/td>\n      <td>\u5065\u5eb7\u76ee\u7684\u306e\u65bd\u8853\uff08\u30ea\u30e9\u30af\u3001\u30a8\u30b9\u30c6\u7b49\uff09\u306f\u57fa\u672cNG<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u85ac\u4ee3<\/strong><\/td>\n      <td>\u51e6\u65b9\u85ac\uff08\u6297\u3046\u3064\u85ac\u3001\u7761\u7720\u85ac\u3001\u6297\u4e0d\u5b89\u85ac\u306a\u3069\uff09<\/td>\n      <td>\u81ea\u5df1\u5224\u65ad\u306e\u30b5\u30d7\u30ea\u30fb\u6804\u990a\u30c9\u30ea\u30f3\u30af\u306f\u539f\u5247NG\u5bc4\u308a<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u901a\u9662\u4ea4\u901a\u8cbb<\/strong><\/td>\n      <td>\u96fb\u8eca\u30fb\u30d0\u30b9\u306a\u3069\u516c\u5171\u4ea4\u901a\u306e\u904b\u8cc3<\/td>\n      <td>\n        <span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\u81ea\u5bb6\u7528\u8eca\u306e\u30ac\u30bd\u30ea\u30f3\u4ee3\u30fb\u99d0\u8eca\u5834\u4ee3\u306f\u539f\u5247NG\u3002<br>\n        <span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\u30bf\u30af\u30b7\u30fc\u306f\u201c\u4f8b\u5916\u6271\u3044\u201d\u3002\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u304c\u3042\u308b\u6642\u306b\u9650\u3063\u3066\u691c\u8a0e\u3002\n      <\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n\n<h3 id=\"sec2_taxi\">\u30bf\u30af\u30b7\u30fc\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306b\u306a\u308b\uff1f\uff08\u539f\u5247NG\u30fb\u4f8b\u5916\u6761\u4ef6\uff09<\/h3>\n<p style=\"margin-top:10px;\">\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff08\u30bf\u30af\u30b7\u30fc\u306e\u6271\u3044\uff09\uff1a<\/span><br>\n\u539f\u5247\u3068\u3057\u3066\u901a\u9662\u306e\u4ea4\u901a\u8cbb\u306f\u516c\u5171\u4ea4\u901a\uff08\u96fb\u8eca\u30fb\u30d0\u30b9\u7b49\uff09\u3002<br>\n<strong>\u96fb\u8eca\u3084\u30d0\u30b9\u306a\u3069\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u3092\u9664\u304d\u3001\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u63a7\u9664\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/strong><br>\n\u306a\u306e\u3067\u5165\u308c\u308b\u306a\u3089\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\uff08\u4f8b\uff1a\u6025\u3092\u8981\u3059\u308b\uff0f\u516c\u5171\u4ea4\u901a\u304c\u5229\u7528\u3067\u304d\u306a\u3044\uff09\u300d\u3092<strong>\u4e00\u8a00\u30e1\u30e2<\/strong>\u3057\u3066\u304a\u304f\u3068\u5b89\u5168\u3067\u3059\u3002<br>\n\uff08\u53c2\u8003\uff09\n<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/05\/21.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff1a\u75c5\u72b6\u304b\u3089\u307f\u3066\u6025\u3092\u8981\u3059\u308b\u5834\u5408\u306e\u30bf\u30af\u30b7\u30fc\u4ee3\uff08\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8003\u3048\u65b9\uff09\n<\/a>\n<\/p>\n\n<h3 id=\"sec2_car\">\u81ea\u5bb6\u7528\u8eca\uff08\u30ac\u30bd\u30ea\u30f3\u30fb\u99d0\u8eca\u5834\uff09\u306f\u5bfe\u8c61\u5916<\/h3>\n<p style=\"margin-top:10px;\">\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff08\u81ea\u5bb6\u7528\u8eca\u306f\u3053\u3053\u3067\u78ba\u5b9a\uff09\uff1a<\/span><br>\n\u81ea\u5bb6\u7528\u8eca\u3067\u901a\u9662\u3057\u305f\u5834\u5408\u306e<strong>\u30ac\u30bd\u30ea\u30f3\u4ee3\u30fb\u99d0\u8eca\u5834\u4ee3\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u5916<\/strong>\u3002\n<\/p>\n\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/05\/50.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff1a\u81ea\u5bb6\u7528\u8eca\u3067\u901a\u9662\u3059\u308b\u5834\u5408\u306e\u30ac\u30bd\u30ea\u30f3\u4ee3\u7b49\uff08\u5bfe\u8c61\u5916\u306e\u660e\u8a18\uff09\n<\/a>\n<\/p>\n\n<h3 id=\"sec2_attendant\">\u4ed8\u304d\u6dfb\u3044\u306e\u4ea4\u901a\u8cbb\u306f\uff1f\uff08\u4e00\u4eba\u3067\u901a\u9662\u3067\u304d\u306a\u3044\u5834\u5408\uff09<\/h3>\n<p>\n<span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\n\u672c\u4eba\u304c<strong>\u4e00\u4eba\u3067\u901a\u9662\u3059\u308b\u306e\u304c\u56f0\u96e3<\/strong>\u3067\u3001\u901a\u9662\u306e\u305f\u3081\u306b<strong>\u4ed8\u304d\u6dfb\u3044\u304c\u901a\u5e38\u5fc5\u8981<\/strong>\u306a\u72b6\u6cc1\u306a\u3089\u3001\u4ed8\u304d\u6dfb\u3044\u5206\u306e\u4ea4\u901a\u8cbb\u3082<strong>\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u308b<\/strong>\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<br>\n\uff08\u30e1\u30f3\u30bf\u30eb\u4e0d\u8abf\u3060\u3068\u300c\u767a\u4f5c\u30fb\u5f37\u3044\u4e0d\u5b89\u3067\u4e00\u4eba\u304c\u5371\u967a\u300d\u306a\u3069\u3001\u72b6\u6cc1\u304c\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u3082\u3042\u308b\uff09\n<\/p>\n<p>\n<span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\n\u5165\u308c\u308b\u306a\u3089\u3001\u672c\u4eba\u3068\u540c\u3058\u304f\u300c\u65e5\u4ed8\u30fb\u533a\u9593\u30fb\u91d1\u984d\u300d\u306b\u52a0\u3048\u3066\u3001<strong>\u201c\u4ed8\u304d\u6dfb\u3044\u304c\u5fc5\u8981\u3060\u3063\u305f\u7406\u7531\u201d\u3092\u77ed\u304f\u30e1\u30e2<\/strong>\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3002<br>\n<span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\u5bb6\u65cf\u3084\u89aa\u985e\u306b\u300c\u4ed8\u6dfb\u6599\u300d\u3068\u3057\u3066\u304a\u91d1\u3092\u6e21\u3057\u3066\u3082\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\uff08\u4ea4\u901a\u8cbb\u3068\u3054\u3063\u3061\u3083\u306b\u3057\u306a\u3044\uff09\u3002\n<\/p>\n\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1122.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09\uff1aNo.1122 \u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\n<\/a>\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec3\">4.\u9818\u53ce\u66f8\u3044\u3089\u306a\u3044\uff1f\u2192\u660e\u7d30\u66f8\u304c\u5fc5\u8981\uff08\u4fdd\u5b58\u306f\u539f\u52475\u5e74\uff09<\/h2>\n\n<p>\u3053\u3053\u3001\u691c\u7d22\u3067\u4e00\u756a\u591a\u3044\u3068\u3053\u308d\u3002<\/p>\n\n<p>\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span><strong>\u9818\u53ce\u66f8\u306f\u201c\u63d0\u51fa\u3057\u306a\u3044\u201d<\/strong>\uff08\u8cbc\u3089\u306a\u3044\uff09\u3002\u4ee3\u308f\u308a\u306b<strong>\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa<\/strong>\u3002<br>\n\u305d\u3057\u3066\u3001<strong>\u9818\u53ce\u66f8\u306f\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u671f\u9650\u7b49\u304b\u30895\u5e74\u9593\u4fdd\u5b58\u304c\u5fc5\u8981<\/strong>\u3002\n<\/p>\n\n<h3 id=\"sec3_lost\">\u9818\u53ce\u66f8\u3092\u306a\u304f\u3057\u305f\u3089\uff08\u6700\u77ed\u306e\u73fe\u5b9f\u89e3\uff09<\/h3>\n<p>\n<span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\u307e\u305a\u843d\u3061\u7740\u3044\u3066\u3001\u512a\u5148\u9806\u4f4d\u306f\u3053\u308c\u3002\n<\/p>\n<ol>\n  <li><strong>\u533b\u7642\u8cbb\u901a\u77e5\uff08\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\uff09<\/strong>\u3067\u62fe\u3048\u308b\u5206\u3092\u6700\u5927\u5316\uff08\u75c5\u9662\u30fb\u85ac\u5c40\u306e\u4e00\u90e8\u304c\u4e00\u6c17\u306b\u57cb\u307e\u308b\uff09<\/li>\n  <li>\u75c5\u9662\u30fb\u85ac\u5c40\u306b<strong>\u518d\u767a\u884c\u3067\u304d\u308b\u304b<\/strong>\u76f8\u8ac7\uff08\u5bfe\u5fdc\u306f\u65bd\u8a2d\u306b\u3088\u308b\uff0f\u6709\u6599\u306e\u5834\u5408\u3042\u308a\uff09<\/li>\n  <li>\u3069\u3046\u3057\u3066\u3082\u7121\u7406\u306a\u90e8\u5206\u306f\u3001<strong>\u65e5\u4ed8\u30fb\u533b\u7642\u6a5f\u95a2\u540d\u30fb\u91d1\u984d\u304c\u5206\u304b\u308b\u8a18\u9332<\/strong>\uff08\u6c7a\u6e08\u5c65\u6b74\u306a\u3069\uff09\u3092\u624b\u5143\u306b\u307e\u3068\u3081\u308b<\/li>\n<\/ol>\n<p>\n<span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\n\u300c\u3053\u308c\u3067\u8db3\u308a\u308b\u304b\u4e0d\u5b89\u2026\u300d\u306f\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u304c\u4e00\u756a\u78ba\u5b9f\u3002<strong>\u8ff7\u3046\u306a\u3089\u201c\u4fdd\u5b58\uff06\u8a18\u9332\u539a\u3081\u201d<\/strong>\u306b\u5bc4\u305b\u308b\u306e\u304c\u5b89\u5168\u3002\n<\/p>\n\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1119.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09\uff1aNo.1119 \u533b\u7642\u8cbb\u63a7\u9664\u306b\u95a2\u3059\u308b\u624b\u7d9a\u306b\u3064\u3044\u3066\uff08\u660e\u7d30\u66f8\u30fb\u9818\u53ce\u66f8\u4fdd\u5b58\uff09\n<\/a><br>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1119_qa.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09\uff1aNo.1119 \u95a2\u9023\uff08Q&#038;A\uff0f\u8a18\u8f09\u4f8b\u30fb\u307e\u3068\u3081\u66f8\u304d\u306e\u8003\u3048\u65b9\uff09\n<\/a>\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec3b\">5.\u533b\u7642\u8cbb\u901a\u77e5\u3067\u30e9\u30af\u306b\u3059\u308b\uff1a6\u9805\u76ee\u305d\u308d\u3048\u3070\u9818\u53ce\u66f8\u4fdd\u5b58\u304c\u4e0d\u8981<\/h2>\n\n<p>\n<span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\n\u533b\u7642\u4fdd\u967a\u8005\u304c\u767a\u884c\u3059\u308b<strong>\u300c\u533b\u7642\u8cbb\u901a\u77e5\u300d<\/strong>\u3067\u3001\u6b21\u306e6\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3067\u304d\u308b\u5834\u5408\u3001<strong>\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u300d\u306e\u8a18\u8f09\u3092\u7c21\u7565\u5316<\/strong>\u3067\u304d\u3001<strong>\uff08\u901a\u77e5\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5206\u306e\uff09\u9818\u53ce\u66f8\u306e\u4fdd\u5b58\u3082\u4e0d\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\n<\/p>\n\n<ol>\n  <li>\u88ab\u4fdd\u967a\u8005\u7b49\u306e\u6c0f\u540d<\/li>\n  <li>\u7642\u990a\u3092\u53d7\u3051\u305f\u5e74\u6708<\/li>\n  <li>\u7642\u990a\u3092\u53d7\u3051\u305f\u8005\u306e\u6c0f\u540d<\/li>\n  <li>\u75c5\u9662\u3001\u8a3a\u7642\u6240\u3001\u85ac\u5c40\u7b49\u306e\u540d\u79f0<\/li>\n  <li>\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u984d<\/li>\n  <li>\u4fdd\u967a\u8005\u7b49\u306e\u540d\u79f0<\/li>\n<\/ol>\n\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1119.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09\uff1aNo.1119\uff08\u533b\u7642\u8cbb\u901a\u77e56\u9805\u76ee\u3068\u4fdd\u5b58\u4e0d\u8981\u306e\u6271\u3044\uff09\n<\/a>\n<\/p>\n\n<p style=\"margin-top:10px;\">\n<span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\n\u9818\u53ce\u66f8\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u306b\u306a\u308b\u306e\u306f\u3001<strong>\u533b\u7642\u8cbb\u901a\u77e5\u3092\u300c\u6dfb\u4ed8\u300d\u3057\u3066\u63d0\u51fa\u3057\u305f\u5834\u5408\u306e\u3001\u305d\u306e\u901a\u77e5\u306b\u8a18\u8f09\u3055\u308c\u305f\u533b\u7642\u8cbb<\/strong>\u304c\u4e2d\u5fc3\u3067\u3059\u3002<br>\n\u4e00\u65b9\u3067\u3001<strong>\u901a\u77e5\u306e\u5185\u5bb9\u3092\u5165\u529b\u3057\u3066\u63d0\u51fa\uff08\u901a\u77e5\u3092\u6dfb\u4ed8\u3057\u306a\u3044\uff09<\/strong>\u904b\u7528\u306b\u3057\u305f\u5834\u5408\u306f\u3001<strong>\u5165\u529b\u5185\u5bb9\u306e\u6839\u62e0\u3068\u306a\u308b\u66f8\u985e\u7b49\u3092\u539f\u52475\u5e74\u9593\u4fdd\u5b58<\/strong>\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u8ff7\u3046\u306a\u3089<strong>\u6368\u3066\u305a\u306b\u4fdd\u7ba1<\/strong>\u3067OK\u3002\n<\/p>\n\n<p style=\"margin-top:10px;\">\n<span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\n\u533b\u7642\u8cbb\u901a\u77e5\u306b\u300c\u533b\u7642\u6a5f\u95a2\u540d\u306a\u3069\u3092\u81ea\u5206\u3067\u88dc\u5b8c\u8a18\u5165\u300d\u3057\u305f\u5206\u306f\u3001\u4fdd\u5b58\u8981\u5426\u304c\u5909\u308f\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\uff08\u4e0d\u5b89\u306a\u3089\u7121\u7406\u305b\u305a\u9818\u53ce\u66f8\u306f\u4fdd\u7ba1\u3067OK\uff09\u3002\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec4\">6.\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\uff1a\u4ea4\u901a\u8cbb\u30e1\u30e2\u306e\u6700\u4f4e\u9805\u76ee<\/h2>\n\n<p>\n\u4f53\u8abf\u304c\u843d\u3061\u3066\u308b\u6642\u306b\u4e00\u756a\u3064\u3089\u3044\u306e\u304c\u3001\u300c\u4f55\u3092\u66f8\u3051\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u3093\u2026\u300d\u72b6\u614b\u3002<br>\n\u3060\u304b\u3089<strong>\u6700\u4f4e\u9650\u3053\u308c\u3060\u3051<\/strong>\u3001\u306b\u7d5e\u308b\u3002\n<\/p>\n\n<p style=\"margin:10px 0;\">\n<span style=\"font-weight:bold;\">\u4ea4\u901a\u8cbb\u30e1\u30e2\u306e\u6700\u4f4e\u9805\u76ee\uff08\u30b3\u30d4\u30da\u7528\uff09<\/span><br>\n\u30fb\u65e5\u4ed8\uff08\u901a\u9662\u65e5\uff09<br>\n\u30fb\u884c\u304d\u5148\uff08\u75c5\u9662\u540d or \u85ac\u5c40\u540d\uff09<br>\n\u30fb\u533a\u9593\uff08\u4f8b\uff1a\u81ea\u5b85\u6700\u5bc4\u308a\u99c5\u2192\u25cb\u25cb\u99c5\uff09<br>\n\u30fb\u4ea4\u901a\u624b\u6bb5\uff08\u96fb\u8eca\uff0f\u30d0\u30b9\uff0f\u30bf\u30af\u30b7\u30fc\u7b49\uff09<br>\n\u30fb\u91d1\u984d\uff08\u7247\u9053 or \u5f80\u5fa9\uff09<br>\n\u30fb<span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\u30bf\u30af\u30b7\u30fc\u306e\u5834\u5408\u306f\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3092\u4e00\u8a00\uff08\u4f8b\uff1a\u516c\u5171\u4ea4\u901a\u304c\u5229\u7528\u3067\u304d\u306a\u3044\uff0f\u6025\u3092\u8981\u3059\u308b\uff09<br>\n\u30fb<span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\u4ed8\u304d\u6dfb\u3044\u5206\u3092\u5165\u308c\u308b\u306a\u3089\u300c\u4ed8\u304d\u6dfb\u3044\u304c\u5fc5\u8981\u3060\u3063\u305f\u7406\u7531\u300d\u3092\u4e00\u8a00\n<\/p>\n\n<p>\n<strong>\u304a\u3059\u3059\u3081\u904b\u7528\uff08\u30e9\u30af\u306a\u3084\u308a\u65b9\uff09<\/strong><br>\n<span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\u533b\u7642\u8cbb\u901a\u77e5\u3067\u300c\u75c5\u9662\u30fb\u85ac\u5c40\u5206\u300d\u3092\u62fe\u3046 \u2192 \u4ea4\u901a\u8cbb\u3060\u3051\u81ea\u5206\u30e1\u30e2\u3067\u8db3\u3059\u3002<br>\n\u3053\u308c\u304c\u4e00\u756a\u3001\u8133\u307f\u305d\u4f7f\u308f\u306a\u3044\u3002\n<\/p>\n\n<!-- \u2605\u5dee\u3057\u66ff\u3048\uff1a\u5e74\u6b21URL\uff08r6yokuaru\uff09\u2192\u58ca\u308c\u306b\u304f\u3044\u516c\u5f0f\u5c0e\u7dda\u306b\u5909\u66f4 -->\n<p style=\"margin-top:10px;\">\n<span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\n\u300c\u5165\u529b\u3067\u8a70\u307e\u308b\u300d\u4eba\u306f\u3001\u307e\u305a<strong>\u533b\u7642\u8cbb\u96c6\u8a08\u30d5\u30a9\u30fc\u30e0<\/strong>\u3067\u307e\u3068\u3081\u308b\u306e\u304c\u4e00\u756a\u30e9\u30af\uff08\u4ea4\u901a\u8cbb\u306e\u6b04\u3082\u4f5c\u308c\u308b\uff09\u3002<br>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/keisubetsu\/iryou-shuukei.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff1a\u533b\u7642\u8cbb\u96c6\u8a08\u30d5\u30a9\u30fc\u30e0\uff08\u4f5c\u308a\u65b9\u30fb\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09\n<\/a><br>\n\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u5165\u529b\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u3053\u304b\u3089\u5165\u308c\u3070\u8ff7\u3044\u306b\u304f\u3044\uff1a<br>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/kakushin-sakusei\/\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\uff08\u5165\u53e3\uff09\n<\/a><br>\n\uff08\u4f7f\u3044\u65b9\u306e\u6848\u5185\uff09<br>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/kakushin-sakusei\/\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u6848\u5185\n<\/a>\n<\/p>\n\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/keisubetsu\/iryou-koujo.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff1a\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u3078\uff08\u660e\u7d30\u66f8\u30fb\u96c6\u8a08\u306e\u6848\u5185\uff09\n<\/a>\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec5\">7.\u7533\u544a\u306e\u3068\u304d\u8a70\u307e\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\uff08\u3053\u3053\u3067\u6b62\u307e\u308a\u304c\u3061\uff09<\/h2>\n\n<ul>\n  <li><span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span><strong>\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u3066\u3093\u3055\u308c\u305f\u5206<\/strong>\uff08\u4f8b\uff1a\u9ad8\u984d\u7642\u990a\u8cbb\u30fb\u7d66\u4ed8\u91d1\uff09\u3092\u5dee\u3057\u5f15\u304d\u5fd8\u308c\u308b<\/li>\n  <li><span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\u5bb6\u65cf\u5206\u3092\u307e\u3068\u3081\u305f\u3044\u306e\u306b\u3001<strong>\u300c\u8ab0\u304c\u6255\u3063\u305f\u304b\u300d<\/strong>\u304c\u6df7\u3056\u3063\u3066\u3050\u3061\u3083\u308b<\/li>\n  <li><span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\u75c5\u9662\u3068\u85ac\u5c40\u3092\u5225\u3005\u306b\u8a18\u9332\u3057\u3066\u306a\u304f\u3066\u3001\u5f8c\u304b\u3089\u601d\u3044\u51fa\u305b\u306a\u3044<\/li>\n  <li><span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\u4ea4\u901a\u8cbb\u3092\u300c\u306a\u3093\u3068\u306a\u304f\u300d\u3067\u5f8c\u56de\u3057 \u2192 \u7d50\u5c400\u5186\u6271\u3044\u3067\u7533\u544a\uff08\u3082\u3063\u305f\u3044\u306a\u3044\uff09<\/li>\n  <li><span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u8ff7\u3063\u3066\u3001<strong>\u7d50\u5c40\u3069\u3063\u3061\u3082\u51fa\u3055\u306a\u3044<\/strong>\uff08\u3082\u3063\u305f\u3044\u306a\u3044\uff09<\/li>\n<\/ul>\n\n<p>\n\u8a70\u307e\u308a\u5bfe\u7b56\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3001<strong>\u300c\u533b\u7642\u8cbb\u901a\u77e5\uff0b\u4ea4\u901a\u8cbb\u30e1\u30e2\u300d<\/strong>\u306b\u5bc4\u305b\u308b\u3053\u3068\u3002<br>\n\u5b8c\u74a7\u3058\u3083\u306a\u304f\u3066\u3044\u3044\u3002<strong>\u307e\u305a\u201c\u623b\u305b\u308b\u53ef\u80fd\u6027\u201d\u3092\u62fe\u3046<\/strong>\u306e\u304c\u76ee\u7684\u3002\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec6\">8.\u4f53\u8abf\u304c\u60aa\u3044\u4eba\u5411\u3051\u300c\u6700\u4f4e\u30e9\u30a4\u30f3\u624b\u9806\u300d\uff08\u4eca\u65e5\u3053\u308c\u3060\u3051\uff09<\/h2>\n\n<p>\n\u3057\u3093\u3069\u3044\u6642\u3063\u3066\u3001\u300c\u5168\u90e8\u3084\u3089\u306a\u304d\u3083\u300d\u3067\u6b62\u307e\u308b\u3002\u3060\u304b\u3089\u3001<strong>\u6700\u4f4e\u30e9\u30a4\u30f3<\/strong>\u3060\u3051\u7f6e\u304f\u3088\u3002\n<\/p>\n\n<ol>\n  <li><span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\u53bb\u5e74\u306e\u9818\u53ce\u66f8\u30921\u888b\uff08\u5c01\u7b52\uff09\u306b\u96c6\u3081\u308b\uff08\u75c5\u9662\u30fb\u85ac\u5c40\u3060\u3051\u3067OK\uff09<\/li>\n  <li>\u533b\u7642\u8cbb\u901a\u77e5\uff08\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\uff09\u304c\u3042\u308b\u4eba\u306f\u3001PDF\/\u7d19\u3092\u51fa\u3059<\/li>\n  <li>\u4ea4\u901a\u8cbb\u306f<strong>\u76f4\u8fd11\u304b\u6708\u3076\u3093\u3060\u3051<\/strong>\u3067\u3082\u30e1\u30e2\u308b\uff08\u601d\u3044\u51fa\u305b\u308b\u7bc4\u56f2\u304b\u3089\uff09<\/li>\n  <li>\u660e\u7d30\u66f8\u306b\u5165\u529b\uff08\u3067\u304d\u308b\u3068\u3053\u308d\u3060\u3051\uff09\u2192 \u4fdd\u5b58\u3057\u3066\u4eca\u65e5\u306f\u7d42\u4e86<\/li>\n<\/ol>\n\n<p>\n<span style=\"font-weight:bold;\">\u6c17\u306b\u3059\u308b\u30ec\u30d9\u30eb\uff1a<\/span>\u300c\u4eca\u65e5\u306f\u7121\u7406\u300d\u306a\u3089\u3001<strong>\u2460\u3060\u3051<\/strong>\u3084\u308c\u3070\u52dd\u3061\u3002\u888b\u306b\u96c6\u3081\u308b\uff1d\u6b21\u306e\u81ea\u5206\u304c\u52a9\u304b\u308b\u3002\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec7\">9.\u5185\u90e8\u30ea\u30f3\u30af\uff08\u95a2\u9023\u8a18\u4e8b\uff09<\/h2>\n\n<ul>\n  <li>\n    <a href=\"https:\/\/tochan-nikki.com\/?p=1252\" target=\"_blank\" rel=\"noopener\">\n      \u85ac\u304c\u5207\u308c\u308b\u4e0d\u5b89\u304c\u5f37\u3044\u4eba\u3078\uff1a\u85ac\u4ee3\u304c\u5897\u3048\u308b\u524d\u306b\u201c\u304a\u91d1\u306e\u623b\u3057\u65b9\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09\u201d\u3082\u77e5\u3063\u3066\u304a\u304f\uff08#058\uff09\n    <\/a>\n  <\/li>\n  <li>\n    <a href=\"https:\/\/tochan-nikki.com\/?p=1232\" target=\"_blank\" rel=\"noopener\">\n      \u98f2\u307f\u5fd8\u308c\u2192\u60aa\u5316\u3092\u9632\u3050\uff1a\u901a\u9662\u304c\u7d9a\u304f\u4eba\u307b\u3069\u300c\u533b\u7642\u8cbb\u306e\u96c6\u8a08\u300d\u3092\u30e9\u30af\u306b\u3059\u308b\u3068\u5fc3\u304c\u8efd\u304f\u306a\u308b\uff08#056\uff09\n    <\/a>\n  <\/li>\n<\/ul>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec8\">10.\u53c2\u8003\u30ea\u30f3\u30af\uff08\u516c\u5f0f\uff09<\/h2>\n<ul>\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/keisubetsu\/iryou-koujo.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u3078\uff5c\u78ba\u5b9a\u7533\u544a\u7279\u96c6\uff08\u660e\u7d30\u66f8\u30fb\u96c6\u8a08\u30d5\u30a9\u30fc\u30e0\u306a\u3069\uff09<\/a><\/li>\n\n  <!-- \u2605\u5dee\u3057\u66ff\u3048\uff1a\u5e74\u6b21URL\uff08\u624b\u5f15\u304d\uff09\u2192\u30d5\u30a9\u30fc\u30e0\/QA\u306b\u5bc4\u305b\u308b -->\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1119_qa.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1aNo.1119 \u95a2\u9023\uff08Q&#038;A\uff0f\u8a18\u8f09\u4f8b\u30fb\u307e\u3068\u3081\u66f8\u304d\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/pdf\/ref1.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\uff08PDF\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/xlsx\/ref1.xlsx\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\uff08Excel\uff09<\/a><\/li>\n\n  <!-- \u2605\u5dee\u3057\u66ff\u3048\uff1a\u5e74\u6b21URL\uff08r6yokuaru\uff09\u2192\u58ca\u308c\u306b\u304f\u3044\u5c0e\u7dda -->\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/keisubetsu\/iryou-shuukei.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u533b\u7642\u8cbb\u96c6\u8a08\u30d5\u30a9\u30fc\u30e0\uff08\u4f5c\u308a\u65b9\u30fb\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/kakushin-sakusei\/\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\uff08\u5165\u53e3\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/kakushin-sakusei\/\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u6848\u5185\uff08\u4f7f\u3044\u65b9\uff09<\/a><\/li>\n\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1aNo.1120 \u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1122.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1aNo.1122 \u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\uff08\u4ea4\u901a\u8cbb\u30fb\u5bfe\u8c61\u7bc4\u56f2\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1119.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1aNo.1119 \u533b\u7642\u8cbb\u63a7\u9664\u306b\u95a2\u3059\u308b\u624b\u7d9a\u306b\u3064\u3044\u3066\uff08\u660e\u7d30\u66f8\u30fb\u9818\u53ce\u66f8\u4fdd\u5b58\u30fb\u533b\u7642\u8cbb\u901a\u77e56\u9805\u76ee\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/05\/50.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u81ea\u5bb6\u7528\u8eca\u3067\u901a\u9662\u3059\u308b\u5834\u5408\u306e\u30ac\u30bd\u30ea\u30f3\u4ee3\u7b49\uff08\u5bfe\u8c61\u5916\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/05\/21.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u75c5\u72b6\u304b\u3089\u307f\u3066\u6025\u3092\u8981\u3059\u308b\u5834\u5408\u306e\u30bf\u30af\u30b7\u30fc\u4ee3\uff08\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8003\u3048\u65b9\uff09<\/a><\/li>\n  <li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1131.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1aNo.1131 \u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u901a\u5e38\u306e\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306e\u95a2\u4fc2\uff08\u9078\u629e\uff09<\/a><\/li>\n<\/ul>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec8b\">11.\u7533\u544a\u3057\u5fd8\u308c\u305f\u4eba\u3078\uff1a\u533b\u7642\u8cbb\u63a7\u9664\u306f\u300c5\u5e74\u300d\u3055\u304b\u306e\u307c\u3063\u3066\u9084\u4ed8\u7533\u544a\u3067\u304d\u308b<\/h2>\n\n<p>\n<span style=\"color:#d32f2f;font-weight:bold;\">\u91cd\u8981\uff1a<\/span>\n\u533b\u7642\u8cbb\u63a7\u9664\u3092\u51fa\u3057\u5fd8\u308c\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u3001<strong>\u9084\u4ed8\u7533\u544a\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u7fcc\u5e741\u67081\u65e5\u4ee5\u964d\u30015\u5e74\u9593\u300d<\/strong>\u3055\u304b\u306e\u307c\u3063\u3066\u884c\u3048\u307e\u3059\u3002\n<\/p>\n\n<ul>\n  <li><strong>\u4f8b\uff1a<\/strong>2021\u5e74\u5206 \u2192 2022\/1\/1\u301c2026\/12\/31 \u306e\u9593\u306b\u9084\u4ed8\u7533\u544a\u304c\u53ef\u80fd<\/li>\n<\/ul>\n\n<!-- \u2605\u5dee\u3057\u66ff\u3048\uff1a\u5e74\u6b21URL\uff08\u624b\u5f15\u304d\uff09\u2192\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u5b89\u5b9a\uff09 -->\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm\" target=\"_blank\" rel=\"noopener\">\n\u56fd\u7a0e\u5e81\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09\uff1aNo.2030 \u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u65b9\uff08\u9084\u4ed8\u7533\u544a\uff09\n<\/a>\n<\/p>\n\n<p style=\"margin:14px 0 0;\"><a href=\"#index\">\u25b2 INDEX\u306b\u623b\u308b<\/a><\/p>\n\n<hr>\n\n<h2 id=\"sec9\">12.\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ 5\u554f\uff09<\/h2>\n\n<dl>\n  <dt><strong>Q1. \u9818\u53ce\u66f8\u3092\u306a\u304f\u3057\u305f\u3089\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3067\u304d\u306a\u3044\uff1f<\/strong><\/dt>\n  <dd>\n    <p>\n      \u7533\u544a\u6642\u306b\u9818\u53ce\u66f8\u306e\u6dfb\u4ed8\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u660e\u7d30\u66f8\u306e\u6839\u62e0\u3068\u3057\u3066<strong>\u9818\u53ce\u66f8\u306f\u539f\u5247\u4fdd\u5b58\u304c\u524d\u63d0<\/strong>\u3002<br>\n      \u306a\u304f\u3057\u305f\u5834\u5408\u306f\u3001\u307e\u305a<strong>\u533b\u7642\u8cbb\u901a\u77e5<\/strong>\u3067\u62fe\u3048\u308b\u5206\u3092\u6574\u7406\u3057\u3001\u75c5\u9662\u30fb\u85ac\u5c40\u3078<strong>\u518d\u767a\u884c\u3067\u304d\u308b\u304b<\/strong>\u76f8\u8ac7\uff08\u6709\u6599\/\u4e0d\u53ef\u306e\u5834\u5408\u3042\u308a\uff09\u3002<br>\n      \u4e0d\u5b89\u306a\u3089\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u304c\u4e00\u756a\u78ba\u5b9f\u3002<span style=\"font-weight:bold;\">\u8ff7\u3046\u306a\u3089\u4fdd\u5b58\uff06\u8a18\u9332\u539a\u3081<\/span>\u3067OK\u3002\n    <\/p>\n  <\/dd>\n\n  <dt><strong>Q2. \u533b\u7642\u8cbb\u901a\u77e5\uff08\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\uff09\u304c\u3042\u308c\u3070\u9818\u53ce\u66f8\u306f\u3044\u3089\u306a\u3044\uff1f<\/strong><\/dt>\n  <dd>\n    <p>\n      \u56fd\u7a0e\u5e81\u306e\u8981\u4ef6\uff086\u9805\u76ee\uff09\u3092\u6e80\u305f\u3059<strong>\u533b\u7642\u8cbb\u901a\u77e5\u3092\u6dfb\u4ed8\u3067\u304d\u308b\u5834\u5408<\/strong>\u3001\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u3092\u7c21\u7565\u5316\u3067\u304d\u3001<strong>\u901a\u77e5\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5206\u306e\u9818\u53ce\u66f8\u4fdd\u5b58\u304c\u4e0d\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<br>\n      <span style=\"color:#d32f2f;\">\u91cd\u8981\uff1a<\/span>\u901a\u77e5\u306e\u5185\u5bb9\u3092<strong>\u5165\u529b\u3057\u3066\u63d0\u51fa\uff08\u901a\u77e5\u3092\u6dfb\u4ed8\u3057\u306a\u3044\uff09<\/strong>\u904b\u7528\u3060\u3068\u3001\u4fdd\u5b58\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u3001\u8ff7\u3046\u306a\u3089\u4fdd\u7ba1\u3067OK\u3002\n    <\/p>\n  <\/dd>\n\n  <dt><strong>Q3. \u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\uff1f<\/strong><\/dt>\n  <dd>\n    <p>\n      <span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span>\u30bf\u30af\u30b7\u30fc\u306f\u539f\u5247\u5bfe\u8c61\u5916\u5bc4\u308a\u3002<br>\n      \u4f8b\u5916\u306f\u300c\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u300d\u300c\u75c5\u72b6\u304b\u3089\u307f\u3066\u6025\u3092\u8981\u3059\u308b\u300d\u306a\u3069\u3001<strong>\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u8aac\u660e\u3067\u304d\u308b\u5834\u5408<\/strong>\u306b\u9650\u3063\u3066\u691c\u8a0e\u3002<br>\n      \u5165\u308c\u308b\u306a\u3089<strong>\u7406\u7531\u3092\u4e00\u8a00\u30e1\u30e2<\/strong>\u3057\u3066\u304a\u304f\u3068\u8a70\u307e\u308a\u306b\u304f\u3044\uff08\u53c2\u8003\uff1a\u4e0a\u306e\u56fd\u7a0e\u5e81Q&#038;A\uff09\u3002\n    <\/p>\n  <\/dd>\n\n  <dt><strong>Q4. \u901a\u9662\u4ea4\u901a\u8cbb\u306f\u9818\u53ce\u66f8\u304c\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\uff1f\u66f8\u304d\u65b9\u306f\uff1f<\/strong><\/dt>\n  <dd>\n    <p>\n      \u4ea4\u901a\u8cbb\u306f\u9818\u53ce\u66f8\u304c\u51fa\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001<strong>\u30e1\u30e2\u3067OK<\/strong>\u3002<br>\n      \u300c\u65e5\u4ed8\u30fb\u884c\u304d\u5148\u30fb\u533a\u9593\u30fb\u4ea4\u901a\u624b\u6bb5\u30fb\u91d1\u984d\uff08\u7247\u9053\/\u5f80\u5fa9\uff09\u300d\u3092\u6b8b\u3057\u3066\u3001\u8aac\u660e\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u3051\u3070\u5341\u5206\u5b9f\u52d9\u7684\u3002<br>\n      \u4ed8\u304d\u6dfb\u3044\u5206\u3092\u5165\u308c\u308b\u306a\u3089\u300c\u4ed8\u304d\u6dfb\u3044\u304c\u5fc5\u8981\u3060\u3063\u305f\u7406\u7531\u300d\u3082\u4e00\u8a00\u3002\n    <\/p>\n  <\/dd>\n\n  <dt><strong>Q5. \u533b\u7642\u8cbb\u63a7\u9664\u3068\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3001\u3069\u3063\u3061\u3092\u4f7f\u3046\u3079\u304d\uff1f\uff08\u4f75\u7528\u3067\u304d\u308b\uff1f\uff09<\/strong><\/dt>\n  <dd>\n    <p>\n      <span style=\"color:#d32f2f;font-weight:bold;\">\u8d85\u91cd\u8981\uff1a<\/span><strong>\u540c\u3058\u5e74\u306b\u4e21\u65b9\u306f\u4f7f\u3048\u307e\u305b\u3093\uff08\u3069\u3061\u3089\u304b\u9078\u629e\uff09<\/strong>\u3002<br>\n      \u3056\u3063\u304f\u308a\u76ee\u5b89\u306f\u3001<strong>\u75c5\u9662\u4ee3\u30fb\u85ac\u4ee3\u304c\u591a\u3044\u5e74\u2192\u533b\u7642\u8cbb\u63a7\u9664<\/strong>\uff0f<strong>\u533b\u7642\u8cbb\u306f\u5c11\u306a\u3081\u3060\u3051\u3069\u5bfe\u8c61OTC\uff08\u5e02\u8ca9\u85ac\uff09\u3092\u8cb7\u3063\u3066\u308b\u2192\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236<\/strong>\u304c\u5411\u304d\u3084\u3059\u3044\u3002<br>\n      <span 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