{"id":17033,"date":"2024-11-11T16:40:39","date_gmt":"2024-11-11T07:40:39","guid":{"rendered":"https:\/\/www.juken-net.com\/main\/?p=17033"},"modified":"2024-11-11T18:55:25","modified_gmt":"2024-11-11T09:55:25","slug":"%e3%83%9e%e3%83%b3%e3%82%b7%e3%83%a7%e3%83%b3%e5%a3%b2%e5%8d%b4%e5%be%8c%e3%81%af%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%8c%e5%bf%85%e8%a6%81%ef%bc%9f%e6%89%8b%e9%a0%86%e3%82%84%e5%bf%85%e8%a6%81","status":"publish","type":"post","link":"https:\/\/www.juken-net.com\/main\/feature\/apartment-tax-return\/","title":{"rendered":"\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f\u624b\u9806\u3084\u5fc5\u8981\u66f8\u985e\u30fb\u7279\u4f8b\u3092\u89e3\u8aac"},"content":{"rendered":"<link href=\"https:\/\/www.juken-net.com\/main\/css_file\/feature\/tax-return\/tax-return_style.css\" rel=\"stylesheet\" type=\"text\/css\">\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u305f\u969b\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3068\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3002\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806\u3084\u671f\u9650\u3001\u5fc5\u8981\u66f8\u985e\u306a\u3069\u3082\u4f75\u305b\u3066\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5229\u7528\u3067\u304d\u308b\u63a7\u9664\u306e\u7279\u4f8b\u3082\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"toc-001\">\n<div>\n        \u76ee\u6b21<br \/>\n        <label><input type=\"checkbox\"\/><\/label>\n  <\/div>\n<ul>\n<li><a href=\"#midasi1\"><strong>\uff11\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u300c\u5fc5\u8981\u300d\u306a\u30b1\u30fc\u30b9<\/strong><\/a><\/li>\n<li><a href=\"#midasi2\"><strong>\uff12\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u300c\u4e0d\u8981\u300d\u306a\u30b1\u30fc\u30b9<\/strong><\/a>      <\/li>\n<li>\n      <a href=\"#midasi3\"><strong>\uff13\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3059\u308b\u671f\u9650<\/strong><\/a>      <\/li>\n<li>\n        <a href=\"#midasi4\"><strong>\uff14\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af<\/strong><\/a>        <\/li>\n<li>\n          <a href=\"#midasi5\"><strong>\uff15\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806<\/strong><\/a><\/p>\n<ul>\n<li><a href=\"#komidasi51\">\uff11\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u66f8\u304f\u305f\u3081\u306b\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi52\">\uff12\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi53\">\uff13\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/li>\n<li>\n            <a href=\"#midasi6\"><strong>\uff16\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/strong><\/a>\n        <\/li>\n<li>\n            <a href=\"#midasi7\"><strong>\uff17\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5229\u7528\u3067\u304d\u308b\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/a><\/p>\n<ul>\n<li><a href=\"#komidasi71\">\u7279\u4f8b\uff11\uff1a\u30de\u30a4\u30db\u30fc\u30e0\u8b72\u6e21\u6642\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/a><\/li>\n<li><a href=\"#komidasi72\">\u7279\u4f8b\uff12\uff1a\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387<\/a><\/li>\n<li><a href=\"#komidasi73\">\u7279\u4f8b\uff13\uff1a\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664<\/a><\/li>\n<li><a href=\"#komidasi74\">\u7279\u4f8b\uff14\uff1a\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664<\/a><\/li>\n<\/ul>\n<\/li>\n<li>\n            <a href=\"#midasi8\"><strong>\uff18\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u8cbb\u7528<\/strong><\/a><\/p>\n<ul>\n<li><a href=\"#komidasi81\">\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044\u8cbb\u7528<\/a><\/li>\n<\/ul>\n<\/li>\n<li>\n            <a href=\"#midasi9\"><strong>\uff19\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306f\u30d7\u30ed\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\uff01<\/strong><\/a>\n        <\/li>\n<\/ul>\n<\/div>\n<h2 id=\"midasi1\">\uff11\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u300c\u5fc5\u8981\u300d\u306a\u30b1\u30fc\u30b9<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img02-1.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img02-1.jpg\" alt=\"\" width=\"1134\" height=\"756\" class=\"aligncenter size-full wp-image-17044\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img02-1.jpg 1134w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img02-1-300x200.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img02-1-1024x683.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img02-1-768x512.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img02-1-728x485.jpg 728w\" sizes=\"auto, (max-width: 1134px) 100vw, 1134px\" \/><\/a>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306f\u3001\u4e0b\u8a18\u306e2\u70b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box2\">\n<p>\u30fb\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/p>\n<p>\u30fb\u7a0e\u5236\u4e0a\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u7279\u4f8b\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408<\/p>\n<\/p><\/div>\n<p>\u8b72\u6e21\u6240\u5f97\u3068\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u5229\u76ca\u306e\u3053\u3068\u3067\u3001\u300c\u8b72\u6e21\u53ce\u5165\uff0d\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u8cbb\uff0d\u8b72\u6e21\u8cbb\u7528\u300d\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u58f2\u5374\u76ca\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306e\u307f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3001\u58f2\u5374\u640d\u306e\u5834\u5408\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7a0e\u5236\u4e0a\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306b\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3001\u4e3b\u306a\u7279\u4f8b\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u3067\u3059\u3002<\/p>\n<div class=\"box3\">\n<ul class=\"kajono\">\n<li>3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/li>\n<li>\u6240\u5f97\u671f\u959310\u5e74\u8d85\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/li>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<\/ul><\/div>\n<p>\u4e0a\u8a18\u306e\u63a7\u9664\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u9069\u7528\u3055\u308c\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7279\u4f8b\u306b\u3088\u308b\u63a7\u9664\u306b\u3064\u3044\u3066\u306f&#x25BC;\u300c<a href=\"#midasi7\">\uff17\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5229\u7528\u3067\u304d\u308b\u63a7\u9664\u306e\u7279\u4f8b<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"midasi2\">\uff12\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u300c\u4e0d\u8981\u300d\u306a\u30b1\u30fc\u30b9<\/h2>\n<div class=\"box2\">\n<p>\u30fb\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/p>\n<\/div>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u3001\u8b72\u6e21\u6240\u5f97(\u58f2\u5374\u76ca)\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u300c\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u3066\u3044\u308b\u300d\u304b\u3064\u300c\u7a0e\u91d1\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u306a\u3044\u300d\u3068\u304d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n<p>\u305f\u3060\u3057\u3001\u8b72\u6e21\u640d\u5931(\u58f2\u5374\u640d)\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u305f\u308a\u3001\u7a0e\u91d1\u304c\u8efd\u6e1b\u3055\u308c\u305f\u308a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u640d\u5931\u304c\u751f\u3058\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u884c\u3046\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2 id=\"midasi3\">\uff13\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3059\u308b\u671f\u9650<\/h2>\n<div class=\"box2\">\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u7fcc\u5e74\uff12\u6708\uff11\uff16\u65e5\u304b\u3089\uff13\u6708\uff11\uff15\u65e5<\/p>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u6c7a\u3081\u3089\u308c\u305f\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\u539f\u5247\u3001\u300c\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30012024\u5e741\u67085\u65e5\u306b\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306f2025\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u7121\u7533\u544a\u3068\u307f\u306a\u3055\u308c\u3001\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u300c\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u304c\u304b\u304b\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"midasi4\">\uff14\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af<\/h2>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u30ea\u30b9\u30af\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box2\">\n<p>\u30fb\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<p>\u30fb\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306a\u3069\u7a0e\u91d1\u3092\u8ffd\u52a0\u3067\u652f\u6255\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<p>\u30fb\u63a7\u9664\u7279\u4f8b\u304c\u53d7\u3051\u3089\u308c\u305a\u7a0e\u91d1\u304c\u8efd\u6e1b\u3055\u308c\u306a\u3044<\/p>\n<\/p><\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3044\u304d\u306a\u308a\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u8abf\u67fb\u306e\u524d\u306b\u300c\u304a\u5c0b\u306d\u300d\u3068\u3044\u3046\u5f62\u3067\u66f8\u985e\u304c\u5c4a\u304d\u307e\u3059\u3002\u3053\u308c\u3092\u7121\u56de\u7b54\u3067\u653e\u7f6e\u3059\u308b\u3068\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u56de\u7b54\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u3063\u3066\u3001\u5fc5\u8981\u306a\u78ba\u5b9a\u7533\u544a\u304c\u884c\u308f\u308c\u3066\u3044\u304b\u3063\u305f\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u3001\u300c\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u3084\u300c\u5ef6\u6ede\u7a0e\u300d\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u3001\u672c\u6765\u9069\u7528\u3055\u308c\u308b\u306f\u305a\u306e\u63a7\u9664\u7279\u4f8b\u3082\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"midasi5\">\uff15\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img03-1.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img03-1.jpg\" alt=\"\" width=\"1134\" height=\"756\" class=\"aligncenter size-full wp-image-17045\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img03-1.jpg 1134w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img03-1-300x200.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img03-1-1024x683.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img03-1-768x512.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img03-1-728x485.jpg 728w\" sizes=\"auto, (max-width: 1134px) 100vw, 1134px\" \/><\/a>\n<div class=\"box2\">\n<p>\u2460 \u78ba\u5b9a\u7533\u544a\u66f8\u985e\u3092\u66f8\u304f\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/p>\n<p>\u2461 \u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/p>\n<p>\u2462 \u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/p>\n<\/div>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u624b\u9806\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u521d\u3081\u3066\u3067\u4e0d\u5b89\u306a\u65b9\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u624b\u9806\u3092\u628a\u63e1\u3057\u3066\u3044\u308c\u3070\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3089\u308c\u308b\u306f\u305a\u3067\u3059\u3002 <\/p>\n<h3 id=\"komidasi51\">\u2460 \u78ba\u5b9a\u7533\u544a\u66f8\u3092\u66f8\u304f\u305f\u3081\u306b\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/h3>\n<table class=\"tbl-left\">\n<tbody>\n<tr>\n<th scope=\"row\">\u81ea\u5206\u3067\u6e96\u5099\u3059\u308b<span class=\"nok\">\u66f8\u985e<\/span><\/th>\n<td>\u30fb\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u305f\u969b\u306e\u58f2\u8cb7\u5951\u7d04\u66f8<br \/>\n      \u30fb\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u305f\u969b\u306e\u58f2\u8cb7\u5951\u7d04\u66f8<br \/>\n      \u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u5370\u7d19\u7a0e\u306a\u3069\u8af8\u7d4c\u8cbb\u306e\u9818\u53ce\u66f8<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u7a0e\u52d9\u7f72\u3067\u5165\u624b\u3059\u308b<span class=\"nok\">\u66f8\u985e<\/span><\/th>\n<td>\u30fb\u300c\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\u300d<br \/>\n      \u30fb\u300c\u78ba\u5b9a\u7533\u544a\u66f8\uff22\u300d<br \/>\n      \u30fb\u300c\u7533\u544a\u66f8\u7b2c\uff13\u8868\u300d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6700\u521d\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u4e0a\u8a18\u306e\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u58f2\u8cb7\u5951\u7d04\u66f8\u3068\u8af8\u7d4c\u8cbb\u306e\u9818\u53ce\u66f8\u306f\u5199\u3057(\u30b3\u30d4\u30fc)\u3067\u3082\u63d0\u51fa\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u8af8\u7d4c\u8cbb\u306e\u9818\u53ce\u66f8\u306b\u3064\u3044\u3066\u306f\u5fc5\u9808\u306e\u66f8\u985e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u3001\u7d4c\u8cbb\u306e\u8a08\u4e0a\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u300c\u58f2\u5374\u984d\uff1d\u5229\u76ca\u300d\u3068\u3055\u308c\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u5927\u5e45\u306b\u5897\u984d\u3057\u3066\u3057\u307e\u3046\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\u300d\u300c\u78ba\u5b9a\u7533\u544a\u66f8B\u300d\u300c\u7533\u544a\u66f8\u7b2c3\u8868\u300d\u306f\u3001\u7a0e\u52d9\u7f72\u7a93\u53e3\u3084<a href=\"https:\/\/www.nta.go.jp\/\" target=\"new\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"box3\">\n<ul class=\"kajodisc\">\n<li>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\uff1a\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u5185\u8a33\u3092\u8a18\u8f09\u3059\u308b\u66f8\u985e<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\uff22\uff1a\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7533\u544a\u66f8<\/li>\n<li>\u7533\u544a\u66f8\u7b2c\uff13\u8868\uff1a\u5206\u96e2\u8ab2\u7a0e\u7528\u306e\u7533\u544a\u66f8\u3001\u78ba\u5b9a\u7533\u544a\u66f8\uff22\u3068\u8a18\u8f09\u5185\u5bb9\u304c\u7570\u306a\u308b<\/li>\n<\/ul><\/div>\n<p>    <P>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306b\u3088\u308b\u300c\u8b72\u6e21\u6240\u5f97\u300d\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5206\u3051\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u7533\u544a\u66f8\u7b2c3\u8868\u300d\u3068\u3044\u3046\u5206\u96e2\u8ab2\u7a0e\u7528\u306e\u7533\u544a\u66f8\u3082\u5fc5\u8981\u3067\u3059\u3002<\/P><\/p>\n<h3 id=\"komidasi52\">\u2461 \u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u7528\u610f\u3057\u305f\u5fc5\u8981\u66f8\u985e\u306b\u57fa\u3065\u3044\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305a\u3001\u8b72\u6e21\u6240\u5f97\u3092\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box1c\">\n<p>\u8b72\u6e21\u6240\u5f97\u91d1\u984d = \u58f2\u5374\u4ee3\u91d1\uff0d\u53d6\u5f97\u8cbb\uff0d\u8b72\u6e21\u8cbb\u7528<\/p>\n<\/p><\/div>\n<p>\u300c\u53d6\u5f97\u8cbb\u300d\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u6642\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002\u300c\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u4ee3\u91d1\u300d\u306e\u4ed6\u306b\u300c\u8cfc\u5165\u624b\u6570\u6599\u300d\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u5834\u5408\u306b\u306f\u3001\u300c\u58f2\u5374\u4ee3\u91d1\u306e5%\u300d\u3092\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u8cbb\u7528\u306f\u58f2\u5374\u6642\u306b\u767a\u751f\u3057\u305f\u8af8\u7d4c\u8cbb\u306e\u3053\u3068\u3067\u3001\u4e0d\u52d5\u7523\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u767b\u8a18\u8cbb\u7528\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u7d4c\u8cbb\u8a08\u4e0a\u304c\u3067\u304d\u308c\u3070\u3001\u7bc0\u7a0e\u306b\u3082\u3064\u306a\u304c\u308b\u305f\u3081\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"box28o\">\n    <span class=\"box-title\">\u8b72\u6e21\u8cbb\u7528\u306b\u542b\u307e\u308c\u308b\u7d4c\u8cbb\u306e\u4f8b<\/span><\/p>\n<p>\u30fb\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3000\u30fb\u767b\u8a18\u8cbb\u7528\u3000\u30fb\u7acb\u3061\u9000\u304d\u6599\u3000\u30fb\u6e2c\u91cf\u8cbb\u3000\u306a\u3069<\/p>\n<\/div>\n<div class=\"related-article\">\n<p align=\"center\"> &#x25BC; <a href=\"#midasi6\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\uff08\u7b2c\uff16\u9805\u3078\uff09<\/a><\/p>\n<\/p><\/div>\n<h3 id=\"komidasi53\">\u2462 \u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u304c\u5b8c\u6210\u3057\u305f\u3089\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u63d0\u51fa\u65b9\u6cd5\u306f\u3001\u7a0e\u52d9\u7f72\u7a93\u53e3\u3078\u306e\u6301\u3061\u8fbc\u307f\u3001\u307e\u305f\u306f\u300ce-tax\u300d\u3092\u4f7f\u3063\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u306e2\u901a\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u4f5c\u6210\u3057\u305f\u7533\u544a\u66f8\u3092\u6301\u53c2\u3057\u3066\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002e-tax\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001e-tax \u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u767b\u9332\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u3001\u7533\u544a\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3057\u9001\u4fe1\u3057\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306f\u6df7\u96d1\u3059\u308b\u305f\u3081\u3001\u53ef\u80fd\u3067\u3042\u308c\u3070e-tax\u306b\u3088\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u3092\u5229\u7528\u3059\u308b\u65b9\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002    <\/p>\n<h2 id=\"midasi6\">\uff16\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306e\u66f8\u304d\u65b9<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/pic01.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/pic01.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\" width=\"1320\" height=\"953\" class=\"aligncenter size-full wp-image-17038\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/pic01.jpg 1320w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/pic01-300x217.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/pic01-1024x739.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/pic01-768x554.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/pic01-728x526.jpg 728w\" sizes=\"auto, (max-width: 1320px) 100vw, 1320px\" \/><\/a>\n<p class=\"sanko\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/kisairei\/joto\/pdf\/003.pdf\" target=\"new\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u8f09\u624b\u9806<\/a>\u300d<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u304d\u65b9\u306f\u56fd\u7a0e\u5e81\u304b\u3089\u3082\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u66f8\u304d\u65b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/napkin-selection.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/napkin-selection.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u624b\u9806\" width=\"636\" height=\"768\" class=\"aligncenter size-full wp-image-17039\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/napkin-selection.png 636w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/napkin-selection-248x300.png 248w\" sizes=\"auto, (max-width: 636px) 100vw, 636px\" \/><\/a>\n<p>\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/kisairei\/joto\/pdf\/003.pdf\" target=\"new\" rel=\"noopener\">\u56fd\u7a0e\u5e81<\/a>\u306e\u30b5\u30a4\u30c8\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"midasi7\">\uff17\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5229\u7528\u3067\u304d\u308b\u63a7\u9664\u306e\u7279\u4f8b<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img04.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img04.jpg\" alt=\"\" width=\"567\" height=\"317\" class=\"aligncenter size-full wp-image-17040\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img04.jpg 567w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/11\/img04-300x168.jpg 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a>\n<div class=\"box2skyb\">\n<p><a href=\"#komidasi71\">\u7279\u4f8b\uff11\uff1a\u30de\u30a4\u30db\u30fc\u30e0\u8b72\u6e21\u6642\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/a><\/p>\n<p><a href=\"#komidasi72\">\u7279\u4f8b\uff12\uff1a\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387<\/a><\/p>\n<p><a href=\"#komidasi73\">\u7279\u4f8b\uff13\uff1a\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664<\/a><\/p>\n<p><a href=\"#komidasi74\">\u7279\u4f8b\uff14\uff1a\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073<span class=\"nok\">\u7e70\u8d8a\u63a7\u9664<\/span><\/a><\/p>\n<\/p><\/div>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306e\u78ba\u5b9a\u7533\u544a\u3067\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u306e\u7279\u4f8b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u305f\u3081\u3001\u4e0a\u624b\u306b\u6d3b\u7528\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002 <\/p>\n<h3 id=\"komidasi71\">\u7279\u4f8b\uff11\uff1a\u30de\u30a4\u30db\u30fc\u30e0\u8b72\u6e21\u6642\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/h3>\n<p>\u30de\u30a4\u30db\u30fc\u30e0(\u5c45\u4f4f\u7528\u8ca1\u7523)\u3092\u58f2\u3063\u305f\u969b\u306f\u3001\u6240\u6709\u671f\u9593\u306b\u304b\u304b\u308f\u3089\u305a\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u304c\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u8ffd\u52a0\u3057\u3066\u3001\u9664\u7968\u4f4f\u6c11\u7968\u3001\u58f2\u5374\u7269\u4ef6\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4e3b\u306a\u9069\u7528\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002 <\/p>\n<div class=\"box1\">\n<p>\u30fb\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u5374\u3059\u308b\u3053\u3068<br \/>\n          \u30fb\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<br \/>\n        \u30fb\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u304c\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u7279\u5225\u306a\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p class=\"sanko\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm#:~:text=%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AE%E7%89%B9%E4%BE%8B-,No.3302%E2%80%83%E3%83%9E%E3%82%A4%E3%83%9B%E3%83%BC%E3%83%A0%E3%82%92%E5%A3%B2%E3%81%A3%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AE%E7%\" target=\"new\" rel=\"noopener\">No.3302\u2003\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a>\u300d<\/p>\n<h3 id=\"komidasi72\">\u7279\u4f8b\uff12\uff1a\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387<\/h3>\n<p>\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u8efd\u6e1b\u7a0e\u7387\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u8efd\u6e1b\u7a0e\u7387\u304c\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u8ab2\u7a0e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u91d1\u984d\u306e\u3046\u30616,000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306e\u307f\u3067\u3059\u3002\u307e\u305f\u3001\u58f2\u5374\u6642\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3068\u4f75\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u8ffd\u52a0\u3057\u3066\u3001\u9664\u7968\u4f4f\u6c11\u7968\u3001\u58f2\u5374\u7269\u4ef6\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4e3b\u306a\u9069\u7528\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002 <\/p>\n<div class=\"box1\">\n<p>\u30fb\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u5374\u3059\u308b\u3053\u3068<br \/>\n          \u30fb\u58f2\u3063\u305f\u65e5\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<br \/>\n          \u30fb\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u3068\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306f\u4f75\u7528\u53ef\u80fd<br \/>\n      \u30fb\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u304c\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u306e\u7279\u5225\u306a\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p class=\"sanko\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm#:~:text=%E7%A8%8E%E7%8E%87%E3%81%AE%E7%89%B9%E4%BE%8B-,No.3305%E2%80%83%E3%83%9E%E3%82%A4%E3%83%9B%E3%83%BC%E3%83%A0%E3%82%92%E5%A3%B2%E3%81%A3%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AE%E8%BB%BD%E6%B8%9B%E7%A8%8E%E7%8E%87%E3%81%AE%E7%89%B9%E4%BE%8B,-%5B%E4%BB%A4%E5%92%8C5%E5%B9%B4\" target=\"new\" rel=\"noopener\">No.3305\u2003\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/a>\u300d<\/p>\n<h3 id=\"komidasi73\">\u7279\u4f8b\uff13\uff1a\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664<\/h3>\n<p>2023(\u4ee4\u548c5)\u5e7412\u670831\u65e5\u307e\u3067\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u65b9\u3067\u3001\u300c\u8b72\u6e21\u640d\u5931\u300d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306b\u9650\u308a\u3001\u8b72\u6e21\u640d\u5931\u3092\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u3001\u4ed6\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664(\u640d\u76ca\u901a\u7b97)\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u30671,000\u4e07\u5186\u306e\u640d\u5931\u304c\u51fa\u305f\u3068\u3057\u307e\u3059\u3002\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u640d\u5931\u52061,000\u4e07\u5186\u3092\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u3001\u6240\u5f97\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002 <\/p>\n<p>\u3055\u3089\u306b\u3001\u640d\u76ca\u901a\u7b97\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u5206\u306f\u3001\u7fcc\u5e74\u4ee5\u964d3\u5e74\u4ee5\u5185\u306b\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664(\u7e70\u8d8a\u63a7\u9664)\u3067\u304d\u307e\u3059\u3002 <\/p>\n<p>\u4e3b\u306a\u9069\u7528\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002 <\/p>\n<div class=\"box1\">\n<p>\u30fb\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u5374\u3059\u308b\u3053\u3068<br \/>\n          \u30fb\u58f2\u3063\u305f\u65e5\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<br \/>\n          \u30fb\u8b72\u6e21\u306e\u5e74\u306e1\u67081\u65e5\u304b\u3089\u58f2\u5374\u306e\u5e74\u306e\u7fcc\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u3001\u5bb6\u5c4b\u306e\u5e8a\u9762\u7a4d\u304c50\u33a1\u4ee5\u4e0a\u306e\u3082\u306e\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068<br \/>\n        \u30fb\u8cb7\u63db\u8cc7\u7523\u306b\u3064\u3044\u3066\u511f\u9084\u671f\u959310\u5e74\u4ee5\u4e0a\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u6709\u3059\u308b\u3053\u3068<br \/>\n        \u30fb\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u304c\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u306e\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p class=\"sanko\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm\" target=\"new\" rel=\"noopener\">No.3370\u2003\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306b\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<br \/>\n<\/a>\u300d<\/p>\n<p>\u640d\u76ca\u901a\u7b97\u306e\u7279\u4f8b\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u8ffd\u52a0\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"box3\">\n<ul class=\"kajodisc\">\n<li>\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\u300d<\/li>\n<li>\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u8a08\u7b97\u66f8\u300d<\/li>\n<li>\u300c\u65e7\u5c45\u5b85\u306b\u95a2\u3059\u308b\u66f8\u985e\u300d\u300c\u65b0\u5c45\u5b85\u306b\u95a2\u3059\u308b\u66f8\u985e\u300d<\/li>\n<\/ul>\n<\/div>\n<p class=\"sanko\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm\" target=\"new\" rel=\"noopener\">No.3370\u2003\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306b\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<br \/>\n<\/a>\u300d<\/p>\n<h3 id=\"komidasi74\">\u7279\u4f8b\uff14\uff1a\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664<\/h3>\n<p>2023\u5e7412\u670831\u65e5\u307e\u3067\u306b\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6b8b\u9ad8\u3092\u4e0b\u56de\u308b\u4fa1\u984d\u3067\u58f2\u5374\u3057\u3066\u8b72\u6e21\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u3082\u3001\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u306e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306b\u9650\u308a\u3001\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664(\u640d\u76ca\u901a\u7b97)\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u640d\u76ca\u901a\u7b97\u3092\u3057\u3066\u3082\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u8b72\u6e21\u640d\u5931\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u306b\u6e21\u3063\u3066\u7e70\u308a\u8fd4\u3057\u63a7\u9664(\u7e70\u8d8a\u63a7\u9664)\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u8ffd\u52a0\u3057\u3066\u3001\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\u300d\u3084\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u8a08\u7b97\u66f8\u300d\u300c\u58f2\u5374\u3057\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306b\u95a2\u3059\u308b\u66f8\u985e\u300d\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044<\/p>\n<p>\u4e3b\u306a\u9069\u7528\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"box1\">\n<p>\u30fb\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u5374\u3059\u308b\u3053\u3068<br \/>\n          \u30fb\u8b72\u6e21\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3051\u308b\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068<br \/>\n        \u30fb\u8b72\u6e21\u3057\u305f\u58f2\u8cb7\u5951\u7d04\u65e5\u306e\u524d\u65e5\u306b\u304a\u3044\u306610\u5e74\u4ee5\u4e0a\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u304c\u3042\u308b\u3053\u3068<br \/>\n  \u30fb\u8b72\u6e21\u4fa1\u984d\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6b8b\u9ad8\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u3053\u3068<br \/>\n  \u30fb\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c3,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<br \/>\n  \u30fb\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u304c\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u306e\u7279\u5225\u306a\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p class=\"sanko\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3390.htm\" target=\"new\" rel=\"noopener\">No.3390\u2003\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d(\u7279\u5b9a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b)<\/a>\u300d<\/p>\n<p>\u640d\u76ca\u901a\u7b97\u306e\u7279\u4f8b\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u8ffd\u52a0\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"box3\">\n<ul class=\"kajodisc\">\n<li>\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\u300d<\/li>\n<li>\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u8a08\u7b97\u66f8\u300d<\/li>\n<li>\u300c\u58f2\u5374\u3057\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306b\u95a2\u3059\u308b\u66f8\u985e\u300d<\/li>\n<\/ul><\/div>\n<p class=\"sanko\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3390.htm\" target=\"new\" rel=\"noopener\">No.3390\u2003\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d(\u7279\u5b9a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b)<\/a>\u300d<\/p>\n<h2 id=\"midasi8\">\uff18\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u8cbb\u7528<\/h2>\n<table width=\"100%\" border=\"1\" class=\"tbl-left\">\n<tbody>\n<tr>\n<th scope=\"row\">\u8b72\u6e21\u8cbb\u7528<\/th>\n<td>\n<p>\u30fb\u4ef2\u4ecb\u624b\u6570\u6599 <br \/>\n        \u30fb\u5370\u7d19\u4ee3 <br \/>\n        \u30fb\u58f2\u5374\u306e\u969b\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528 <br \/>\n        \u30fb\u5efa\u7269\u306e\u89e3\u4f53\u8cbb\u7528 <br \/>\n        \u30fb\u571f\u5730\u306e\u6e2c\u91cf\u8cbb <br \/>\n      \u30fb\u7acb\u9000\u6599(\u8cc3\u8cb8\u3068\u3057\u3066\u904b\u7528\u3057\u3066\u3044\u305f\u5834\u5408) <br \/>\n      \u30fb\u9055\u7d04\u91d1(\u8cb7\u3044\u624b\u3092\u9014\u4e2d\u3067\u5909\u66f4\u3057\u305f\u5834\u5408)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u53d6\u5f97\u8cbb<\/th>\n<td>\n<p>\u30fb\u58f2\u5374\u3057\u305f\u571f\u5730\u306e\u8cfc\u5165\u4ee3\u91d1 <br \/>\n        \u30fb\u58f2\u5374\u3057\u305f\u5efa\u7269\u306e\u8cfc\u5165\u4ee3\u91d1(\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u9664\u304f) <br \/>\n        \u30fb\u8cfc\u5165\u306e\u969b\u306e\u4ef2\u4ecb\u624b\u6570\u6599 <br \/>\n        \u30fb\u8cfc\u5165\u306e\u969b\u306e\u5370\u7d19\u4ee3 <br \/>\n        \u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e <br \/>\n        \u30fb\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u767b\u8a18\u624b\u6570\u6599 <br \/>\n        \u30fb\u30ed\u30fc\u30f3\u306e\u969b\u306e\u624b\u6570\u6599\u3084\u91d1\u5229 <br \/>\n      \u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u7cbe\u7b97\u91d1 <br \/>\n      \u30fb\u5897\u6539\u7bc9\u3067\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u8b72\u6e21\u6240\u5f97\u3092\u4f4e\u304f\u6291\u3048\u3066\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4e3b\u306a\u7d4c\u8cbb\u306b\u306f\u3001\u300c\u8b72\u6e21\u8cbb\u7528\u300d\u3068\u300c\u53d6\u5f97\u8cbb\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u8b72\u6e21\u8cbb\u7528\u300d\u306f\u3001\u300c\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u308b\u3068\u304d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u300d\u3067\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u5370\u7d19\u4ee3\u3001\u58f2\u5374\u6642\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u53d6\u5f97\u8cbb\u300d\u306f\u3001\u300c\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cb7\u3046\u3068\u304d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u300d\u3067\u3001\u58f2\u5374\u3057\u305f\u571f\u5730\u3084\u5efa\u7269\u306e\u8cfc\u5165\u4ee3\u91d1\u3084\u3001\u8cfc\u5165\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002 <\/p>\n<p>\u7d4c\u8cbb\u306b\u95a2\u3057\u3066\u306f\u3001\u8a08\u4e0a\u6f0f\u308c\u304c\u3042\u3063\u3066\u3082\u77e5\u3089\u305b\u3066\u3082\u3089\u3048\u307e\u305b\u3093\u3002\u6f0f\u308c\u306a\u304f\u7533\u8acb\u3067\u304d\u308b\u3088\u3046\u3001\u5341\u5206\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"komidasi81\">\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044\u8cbb\u7528<\/h3>\n<p>\u4ee5\u4e0b\u306e\u8cbb\u7528\u306b\u95a2\u3057\u3066\u306f\u3001\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"box2r\">\n<p>\u30fb\u62b5\u5f53\u6a29\u62b9\u6d88\u8cbb\u7528<br \/>\n          \u30fb\u4e0d\u52d5\u7523\u306e\u7ba1\u7406\u8cbb\u3084\u4fee\u7e55\u7a4d\u7acb\u91d1<br \/>\n          \u30fb\u4e0d\u52d5\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u90fd\u5e02\u8a08\u753b\u7a0e<br \/>\n          \u30fb\u706b\u707d\u4fdd\u967a\u6599<br \/>\n          \u30fb\u76f8\u7d9a\u767b\u8a18\u8cbb\u7528<br \/>\n        \u30fb\u7a0e\u7406\u58eb\u8cbb\u7528\u3000\u306a\u3069<\/p>\n<\/div>\n<h2 id=\"midasi9\">\uff19\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306f\u30d7\u30ed\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\uff01<\/h2>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u3066\u58f2\u5374\u76ca\u304c\u51fa\u305f\u5834\u5408\u3084\u63a7\u9664\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u4ee3\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u58f2\u8cb7\u6642\u306b\u304b\u304b\u3063\u305f\u8af8\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u3082\u3042\u308b\u305f\u3081\u3001\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n<p>\u6240\u5b9a\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u306b\u3088\u308b\u63a7\u9664\u3082\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u81ea\u5206\u304c\u3069\u308c\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u4eca\u56de\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306e\u78ba\u5b9a\u7533\u544a\u3092\u30de\u30b9\u30bf\u30fc\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<p>\u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u306b\u4e0d\u6163\u308c\u306a\u65b9\u3084\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u3067\u4e0d\u660e\u70b9\u304c\u591a\u3044\u65b9\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u306b\u4e0d\u5b89\u3092\u62b1\u3048\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u3067\u304a\u60a9\u307f\u306e\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u306e\u30d7\u30ed\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002 <\/p>\n<p>\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u3067\u306f\u3001\u4e0d\u52d5\u7523\u306e\u67fb\u5b9a\u304b\u3089\u58f2\u5374\u307e\u3067\u4e01\u5be7\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u6771\u4eac\u90fd\u5fc3\u90e8\u306e\u4e0d\u52d5\u7523\u306b\u5f37\u304f\u3001\u5730\u57df\u5bc6\u7740\u3067\u5b9f\u7e3e\u3092\u7a4d\u307f\u91cd\u306d\u3001\u7269\u4ef6\u306e\u9b45\u529b\u3092\u6700\u5927\u9650\u5f15\u304d\u51fa\u3059\u30ce\u30a6\u30cf\u30a6\u3092\u6301\u3063\u3066\u304a\u308a\u3001\u7d0d\u5f97\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/p>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u307e\u3067\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"related-article\">\n<p align=\"center\"> &#x25b6; <a href=\"https:\/\/www.juken-net.com\/\" rel=\"noopener\">\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p align=\"center\"><a href=\"https:\/\/www.juken-net.com\/member\/newentry.php?ct=14mainkaiin\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178.png\" alt=\"\" width=\"780\" height=\"120\" class=\"aligncenter size-full wp-image-8795\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178.png 780w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178-300x46.png 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178-768x118.png 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178-728x112.png 728w\" sizes=\"auto, (max-width: 780px) 100vw, 780px\" \/><\/a><\/p>\n<div class=\"tcenter\">\n    <a href=\"https:\/\/www.juken-net.com\/main\/inin\/baikyaku_lp01\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/kensaku\/images\/baikyaku_banner04_b.png\" width=\"670\" height=\"122\" alt=\"\u6771\u4eac\u90fd\u5fc3\u3067\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3092\u304a\u8003\u3048\u306e\u65b9\"\/><\/a><\/div>\n<\/p>\n<div align=\"center\">\n<a href=\"\/main\/inin\/baikyaku_lp05\/\">\n<picture><source media=\"(max-width: 560px)\" srcset=\"\/top\/banner_lp05-s.png\"><img decoding=\"async\" src=\"\/top\/banner_lp05-l.png\" alt=\"\u753b\u50cf\">\n<\/picture>\n<\/a>\n<\/div>\n\n<p><?php\ninclude( STYLESHEETPATH . 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