{"id":5889,"date":"2025-08-05T15:12:56","date_gmt":"2025-08-05T06:12:56","guid":{"rendered":"https:\/\/www.wako-finance.co.jp\/blog\/?p=5889"},"modified":"2025-08-07T10:05:33","modified_gmt":"2025-08-07T01:05:33","slug":"%e8%87%aa%e5%96%b6%e6%a5%ad%e3%82%92%e5%bb%83%e6%a5%ad%e3%81%97%e3%81%9f%e3%82%89%e3%81%9d%e3%81%ae%e5%be%8c%e3%81%a9%e3%81%86%e3%81%aa%e3%82%8b%ef%bc%9f%e6%89%8b%e7%b6%9a%e3%81%8d%e3%82%84%e7%94%9f","status":"publish","type":"post","link":"https:\/\/www.wako-finance.co.jp\/blog\/archives\/5889","title":{"rendered":"\u81ea\u55b6\u696d\u3092\u5ec3\u696d\u3057\u305f\u3089\u305d\u306e\u5f8c\u3069\u3046\u306a\u308b\uff1f\u624b\u7d9a\u304d\u3084\u751f\u6d3b\u306e\u9078\u629e\u80a2\u3092\u89e3\u8aac"},"content":{"rendered":"<p><img decoding=\"async\" style=\"max-width: 560px; width: 100%; height: auto;\" 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style=\"width: 100%; border-collapse: collapse;\" border=\"\u3042\u308a\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 50%;\">\u6240\u8f44\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u671f\u9650<\/td>\n<td style=\"width: 50%;\">\u5ec3\u696d\u5f8c1\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"width: 50%;\">\u30fb\u6301\u53c2<br \/>\n\u30fb\u90f5\u9001<br \/>\n\u30fbe-Tax\uff08\u96fb\u5b50\u7533\u544a\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5c4a\u51fa\u3092\u3057\u306a\u3044\u307e\u307e\u3067\u3044\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u306f\u4e8b\u696d\u3092\u300c\u7d99\u7d9a\u4e2d\u300d\u3068\u5224\u65ad\u3057\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6848\u5185\u304c\u5f15\u304d\u7d9a\u304d\u9001\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cA1-5\u3000\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm<\/a><\/p>\n<h3>2\uff1a\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8<\/h3>\n<p>\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u4e0b\u8868\u306e\u66f8\u985e\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; border-collapse: collapse;\" border=\"\u3042\u308a\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 50%;\">\u6240\u8f44\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u671f\u9650<\/td>\n<td style=\"width: 50%;\">\u9752\u8272\u7533\u544a\u3092\u3084\u3081\u308b\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"width: 50%;\">\u30fb\u6301\u53c2<br \/>\n\u30fb\u90f5\u9001<br \/>\n\u30fbe-Tax<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5ec3\u696d\u306b\u3068\u3082\u306a\u3063\u3066\u5236\u5ea6\u3092\u7d42\u4e86\u3059\u308b\u969b\u306b\u306f\u3001\u5ec3\u696d\u5c4a\u3068\u4e00\u7dd2\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cA1-10\u3000\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u624b\u7d9a\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/23200008.htm\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/23200008.htm<\/a><\/p>\n<h3>3\uff1a\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/h3>\n<p>\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u306f\u3001\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; border-collapse: collapse;\" border=\"\u3042\u308a\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 50%;\">\u6240\u8f44\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u671f\u9650<\/td>\n<td style=\"width: 50%;\">\u5ec3\u696d\u5f8c\uff11\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"width: 50%;\">\u30fb\u6301\u53c2<br \/>\n\u30fb\u90f5\u9001<br \/>\n\u30fbe-Tax<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u63d0\u51fa\u671f\u9650\u306f\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5ec3\u696d\u5c4a\u3068\u3042\u308f\u305b\u3066\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u3081\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u53d6\u6d88\u3057\u306f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u300d\u306e\u5225\u9014\u63d0\u51fa\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cD1-14 \u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u624b\u7d9a\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_06.htm\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_06.htm<\/a><\/p>\n<h3>4\uff1a\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8<\/h3>\n<p>\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8\u306e\u57fa\u672c\u60c5\u5831\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%; border-collapse: collapse;\" border=\"\u3042\u308a\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 50%;\">\u6240\u8f44\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u671f\u9650<\/td>\n<td style=\"width: 50%;\">\u7b2c1\u671f\u5206\u304a\u3088\u3073\u7b2c2\u671f\u5206\uff1a\u305d\u306e\u5e74\u306e7\u67081\u65e5\u304b\u30897\u670815\u65e5\u307e\u3067<br \/>\n\u7b2c2\u671f\u5206\u306e\u307f\uff1a\u305d\u306e\u5e74\u306e11\u67081\u65e5\u304b\u308911\u670815\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"width: 50%;\">\u30fb\u6301\u53c2<br \/>\n\u30fb\u90f5\u9001<br \/>\n\u30fbe-Tax<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5ec3\u696d\u5f8c\u306b\u53ce\u5165\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u984d\u306e\u898b\u76f4\u3057\u3092\u7533\u8acb\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cA1-3\u3000\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u624b\u7d9a\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/02.htm\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/02.htm<\/a><\/p>\n<h3>5\uff1a\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa\u66f8<\/h3>\n<p>\u4e0b\u8868\u306f\u3001\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa\u66f8\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u3067\u3059\u3002<\/p>\n<table style=\"height: 120px; width: 100%; border-collapse: collapse;\" border=\"\u3042\u308a\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 50%; height: 24px;\">\u6240\u8f44\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u671f\u9650<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5ec3\u696d\u5f8c1\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 50%; height: 72px;\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"width: 50%; height: 72px;\">\u30fb\u6301\u53c2<br \/>\n\u30fb\u90f5\u9001<br \/>\n\u30fbe-Tax<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4e8b\u52d9\u6240\u306e\u5ec3\u6b62\u306b\u4f34\u3044\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cA2-7\u3000\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm<\/a><\/p>\n<h3>6\uff1a\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u4e8b\u696d\u5ec3\u6b62\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u4e8b\u696d\u5ec3\u6b62\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u306e\u57fa\u672c\u60c5\u5831\u306f\u3001\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"height: 96px; width: 100%; border-collapse: collapse;\" border=\"\u3042\u308a\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 50%; height: 24px;\">\u7ba1\u8f44\u306e\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u671f\u9650<\/td>\n<td style=\"width: 50%; height: 24px;\">\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 50%; height: 48px;\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"width: 50%; height: 48px;\">\u30fb\u6301\u53c2<br \/>\n\u30fb\u96fb\u5b50\u7533\u8acb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5ec3\u696d\u5c4a\u306e\u6b63\u5f0f\u540d\u79f0\u3084\u69d8\u5f0f\u3001\u63d0\u51fa\u671f\u9650\u306f\u5730\u57df\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6771\u4eac\u90fd\u3067\u306f\u4e8b\u696d\u5ec3\u6b62\u65e5\u304b\u308910\u65e5\u4ee5\u5185\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u4e00\u65b9\u3001\u611b\u77e5\u770c\u3067\u306f1\u304b\u6708\u4ee5\u5185\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6b63\u78ba\u306a\u8a73\u7d30\u306f\u3001\u4e8b\u696d\u6240\u6240\u5728\u5730\u306e\u90fd\u9053\u5e9c\u770c\u7a0e\u52d9\u62c5\u5f53\u7a93\u53e3\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cA1-5\u3000\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm<\/a><\/p>\n<h3>7\uff1a\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5168\u55aa\u5c4a\u3068\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u5c4a<\/h3>\n<p>\u4e0b\u8868\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5168\u55aa\u5c4a\u3068\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u5c4a\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u3067\u3059\u3002<\/p>\n<table style=\"height: 120px; width: 100%; border-collapse: collapse;\" border=\"\u3042\u308a\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 50%; height: 24px;\">\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc\u307e\u305f\u306f\u7ba1\u8f44\u306e\u5e74\u91d1\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u671f\u9650<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5ec3\u696d\u5f8c5\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 50%; height: 72px;\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"width: 50%; height: 72px;\">\u30fb\u6301\u53c2<br \/>\n\u30fb\u90f5\u9001<br \/>\n\u30fb\u96fb\u5b50\u7533\u8acb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u6240\u306e\u5ec3\u6b62\u7b49\u306b\u3088\u308a\u793e\u4f1a\u4fdd\u967a\u306e\u9069\u7528\u4e8b\u696d\u6240\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u4e8b\u696d\u6240\u3092\u7ba1\u8f44\u3059\u308b\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc\u307e\u305f\u306f\u7ba1\u8f44\u306e\u5e74\u91d1\u4e8b\u52d9\u6240\u306b\u300c\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a \u9069\u7528\u4e8b\u696d\u6240\u5168\u55aa\u5c4a\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u306b\u300c\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a \u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u5c4a\u300d\u3082\u3042\u308f\u305b\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u300c1-6\uff1a\u9069\u7528\u4e8b\u696d\u6240\u304c\u5ec3\u6b62\u3001\u4f11\u6b62\u7b49\u306b\u3088\u308a\u9069\u7528\u4e8b\u696d\u6240\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u300d<\/p>\n<p><a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/kounen\/tekiyo\/jigyosho\/20120314-01.html\">https:\/\/www.nenkin.go.jp\/shinsei\/kounen\/tekiyo\/jigyosho\/20120314-01.html<\/a><\/p>\n<h3>8\uff1a\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5ec3\u6b62\u5c4a\u3068\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u5c4a<\/h3>\n<p>\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5ec3\u6b62\u5c4a\u3068\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u5c4a\u306b\u304a\u3051\u308b\u57fa\u672c\u60c5\u5831\u306f\u3001\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"height: 72px; width: 100%; border-collapse: collapse;\" border=\"\u3042\u308a\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 50%; height: 24px;\">\u7ba1\u8f44\u306e\u30cf\u30ed\u30fc\u30ef\u30fc\u30af<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u671f\u9650<\/td>\n<td style=\"width: 50%; height: 24px;\">10\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u63d0\u51fa\u65b9\u6cd5<\/td>\n<td style=\"width: 50%; height: 24px;\">\u6301\u53c2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5ec3\u6b62\u5c4a\u306f\u53d7\u7406\u3055\u308c\u307e\u305b\u3093\u3002\u4e21\u65b9\u306e\u5c4a\u51fa\u306f\u3001\u3042\u308f\u305b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u300c\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5ec3\u6b62\u5c4a\u300d<\/p>\n<p><a href=\"https:\/\/hoken.hellowork.mhlw.go.jp\/assist\/001000.do?screenId=001000&amp;action=koyohotekiHaishiLink\">https:\/\/hoken.hellowork.mhlw.go.jp\/assist\/001000.do?screenId=001000&amp;action=koyohotekiHaishiLink<\/a><\/p>\n<p>\u51fa\u5178\uff1a\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u300c\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u5c4a\u300d<\/p>\n<p><a href=\"https:\/\/hoken.hellowork.mhlw.go.jp\/assist\/001000.do?screenId=001000&amp;action=koyohohiSoshitsuLink\">https:\/\/hoken.hellowork.mhlw.go.jp\/assist\/001000.do?screenId=001000&amp;action=koyohohiSoshitsuLink<\/a><\/p>\n<h2>\u5ec3\u696d\u306b\u304b\u304b\u308b\u8cbb\u7528<\/h2>\n<p>\u81ea\u55b6\u696d\u306e\u5834\u5408\u3001\u6cd5\u4eba\u306e\u3088\u3046\u306a\u767b\u8a18\u624b\u7d9a\u304d\u304c\u4e0d\u8981\u306a\u305f\u3081\u3001\u5ec3\u696d\u306b\u3068\u3082\u306a\u3046\u884c\u653f\u624b\u7d9a\u304d\u81ea\u4f53\u306b\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3068\u304f\u306b\u3001\u81ea\u5b85\u3092\u4ed5\u4e8b\u5834\u3068\u3057\u3066\u3044\u305f\u5c0f\u898f\u6a21\u306a\u4e8b\u696d\u3067\u3042\u308c\u3070\u3001\u91d1\u92ad\u7684\u306a\u8ca0\u62c5\u306f\u307b\u3068\u3093\u3069\u767a\u751f\u3057\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u3092\u501f\u308a\u3066\u3044\u305f\u5834\u5408\u3084\u3001\u5927\u578b\u306e\u8a2d\u5099\u30fb\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: 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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/13\/01.htm\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/13\/01.htm<\/a><\/p>\n<h2>\u5ec3\u696d\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3082\u5fd8\u308c\u305a\u306b<\/h2>\n<p>\u5ec3\u696d\u3057\u305f\u5e74\u306e\u5408\u8a08\u6240\u5f97\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u767a\u751f\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u4e2d\u306e\u8cc7\u7523\u306f\u3069\u3046\u6271\u3046\uff1f<\/h3>\n<p>\u5ec3\u696d\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u5ec3\u696d\u65e5\u307e\u3067\u306e\u6708\u6570\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u3092\u5ec3\u68c4\u3057\u305f\u5834\u5408\u306f\u3001\u9664\u5374\u640d\u3068\u3057\u3066\u640d\u5931\u51e6\u7406\u304c\u53ef\u80fd\u3067\u3059\u3002\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u3001\u672a\u511f\u5374\u6b8b\u9ad8\u3092\u3082\u3068\u306b\u8b72\u6e21\u6240\u5f97\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u4fdd\u6709\u3057\u305f\u307e\u307e\u500b\u4eba\u4f7f\u7528\u306b\u5207\u308a\u66ff\u3048\u308b\u3060\u3051\u3067\u3042\u308c\u3070\u3001\u7279\u5225\u306a\u7533\u544a\u51e6\u7406\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5ec3\u696d\u6642\u306b\u8d64\u5b57\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u304c\u306a\u304f\u3066\u3082\u3001\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027<\/li>\n<\/ul>\n<p>\u5ec3\u696d\u524d\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u305f\u5834\u5408\u3001\u7533\u544a\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u975e\u8ab2\u7a0e\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3067\u304d\u308b<\/li>\n<\/ul>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u6e08\u307e\u305b\u3066\u304a\u304f\u3068\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u975e\u8ab2\u7a0e\u8a3c\u660e\u66f8\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002\u5404\u7a2e\u516c\u7684\u652f\u63f4\u306e\u7533\u8acb\u3084\u624b\u7d9a\u304d\u306e\u969b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: 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