{"id":19570,"date":"2025-07-04T17:41:26","date_gmt":"2025-07-04T08:41:26","guid":{"rendered":"https:\/\/www.juken-net.com\/main\/?p=19570"},"modified":"2025-07-04T17:48:14","modified_gmt":"2025-07-04T08:48:14","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e5%a3%b2%e5%8d%b4%e5%be%8c%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%8c%e4%b8%8d%e8%a6%81%e3%81%aa%e3%82%b1%e3%83%bc%e3%82%b9%e3%81%a8%e3%81%af%ef%bc%9f%e5%bf%85","status":"publish","type":"post","link":"https:\/\/www.juken-net.com\/main\/feature\/notaxreturn\/","title":{"rendered":"\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3068\u306f\uff1f\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3084\u7533\u544a\u306e\u6d41\u308c\u3082\u89e3\u8aac"},"content":{"rendered":"<link href=\"https:\/\/www.juken-net.com\/main\/css_file\/feature\/notaxreturn\/notaxreturn_style.css\" rel=\"stylesheet\" type=\"text\/css\">\n<div id=\"waku\">\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u3067\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u6761\u4ef6\u3082\u542b\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3084\u6d41\u308c\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u8907\u96d1\u306b\u611f\u3058\u3084\u3059\u3044\u7a0e\u52d9\u5bfe\u5fdc\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u5f8c\u6094\u306e\u306a\u3044\u58f2\u5374\u306b\u3064\u306a\u3052\u307e\u3057\u3087\u3046\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>\n            <a href=\"#midasi1\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3068\u306f\uff1f<\/strong><\/a><\/p>\n<ul>\n<li><a href=\"#komidasi11\">\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u304c\u767a\u751f\u305b\u305a\u7279\u5225\u63a7\u9664\u3082\u53d7\u3051\u306a\u3044\u5834\u5408<\/a><\/li>\n<li><a href=\"#komidasi12\">\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u3068\u4ed6\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#midasi2\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/a><\/li>\n<ul>\n<li><a href=\"#komidasi21\">\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"#komidasi22\">\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408<\/a><\/li>\n<\/ul>\n<li><a href=\"#midasi3\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u30fb\u3044\u3064\u78ba\u5b9a\u7533\u544a\u3059\u308b\uff1f<\/strong><\/a>\n<ul>\n<li><a href=\"#komidasi31\">\u671f\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#midasi4\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/strong><\/a><\/li>\n<ul>\n<li><a href=\"#komidasi41\">\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff08e-tax\uff09\u3067\u7533\u544a\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi42\">\u7a0e\u52d9\u7f72\u306b\u884c\u304d\u7a93\u53e3\u3067\u7533\u544a\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi43\">\u66f8\u985e\u3092\u8f38\u9001\u3057\u3066\u7533\u544a\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi44\">\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b<\/a><\/li>\n<\/ul>\n<li><a href=\"#midasi5\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/strong><\/a><\/li>\n<ul>\n<li><a href=\"#komidasi51\">\uff11\uff0e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi52\">\uff12\uff0e\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi53\">\uff13\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi54\">\uff14\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u3084\u5fc5\u8981\u66f8\u985e\u4e00\u5f0f\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa<\/a><\/li>\n<\/ul>\n<li><a href=\"#midasi6\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\uff08\u30de\u30a4\u30db\u30fc\u30e0\u58f2\u5374\uff09\u306b\u3088\u308b\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/a><\/li>\n<ul>\n<li><a href=\"#komidasi61\">3000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/a><\/li>\n<li><a href=\"#komidasi62\">10\u5e74\u8d8a\u6240\u6709\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/a><\/li>\n<li><a href=\"#komidasi63\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b<\/a><\/li>\n<\/ul>\n<li><a href=\"#midasi7\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u4e0d\u8981\u304b\u5224\u65ad\u3057\u3088\u3046\uff01<\/strong><\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"midasi1\">\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3068\u306f\uff1f<\/h2>\n<div class=\"box2skyb\">\n<ul class=\"kajodisc\">\n<li><a href=\"#komidasi11\">\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u304c\u767a\u751f\u305b\u305a\u7279\u5225\u63a7\u9664\u3082\u53d7\u3051\u306a\u3044\u5834\u5408<\/a><\/li>\n<li><a href=\"#komidasi12\">\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u3068\u4ed6\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b<\/a><\/li>\n<\/ul><\/div>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\u30012\u3064\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u6761\u4ef6\u3092\u77e5\u308a\u3001\u81ea\u5206\u304c\u3042\u3066\u306f\u307e\u308b\u304b\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<h3 id=\"komidasi11\">\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u304c\u767a\u751f\u305b\u305a\u7279\u5225\u63a7\u9664\u3082\u53d7\u3051\u306a\u3044\u5834\u5408<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u3068\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u3001\u682a\u5f0f\u3001\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306a\u3069\u306e\u8cc7\u7523\u3092\u58f2\u308b\u3053\u3068\u3067\u5f97\u305f\u5229\u76ca\u3067\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box2bw\">\n<p>\u8b72\u6e21\u6240\u5f97\uff1d\u58f2\u5374\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09<\/p>\n<\/p><\/div>\n<p>\u3053\u306e\u5024\u304c\u30bc\u30ed\u307e\u305f\u306f\u30de\u30a4\u30ca\u30b9\uff08\u640d\u5931\uff09\u306b\u306a\u308b\u3068\u3001\u7533\u544a\u3059\u3079\u304d\u6240\u5f97\u306f\u306a\u3044\u72b6\u614b\u3068\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u30ed\u30fc\u30f3\u306e\u7e70\u5ef6\u3084\u7a0e\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\u306b\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"source\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\" target=\"new\" rel=\"noopener\">No.1440\u2003\u8b72\u6e21\u6240\u5f97(\u571f\u5730\u3084\u5efa\u7269\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d)<\/a>\u300d<\/p>\n<div class=\"box27\">\n\t\t<span class=\"box-title\">\u8b72\u6e21\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3057\u305f\u65b9\u304c\u304a\u5f97\uff01<\/span><\/p>\n<p>\u8b72\u6e21\u640d\u5931\u3068\u306f\u3001\u300c\u58f2\u5374\u306b\u3088\u308b\u53ce\u5165\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\u300d\u304c\u30de\u30a4\u30ca\u30b9\u306e\u72b6\u614b\u306b\u306a\u308b\u3053\u3068\u3067\u3059\u3002\u640d\u5931\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u884c\u3063\u305f\u65b9\u304c\u304a\u5f97\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u8b72\u6e21\u640d\u5931\u3068\u3001\u4e8b\u696d\u6240\u5f97\u3084\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306e\u5408\u8a08\u3092\u7a0e\u5bfe\u8c61\u306b\u3059\u308b\u640d\u76ca\u901a\u7b97\u304c\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u304c500\u4e07\u5186\u3067\u3001\u8b72\u6e21\u640d\u5931\u304c\u2212100\u4e07\u5186\u3042\u3063\u305f\u5834\u5408\u3001\u640d\u76ca\u901a\u7b97\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u6240\u5f97\u306e\u7dcf\u984d\u306f500\u4e07\u5186\uff0d100\u4e07\u5186\uff1d400\u4e07\u5186\u3068\u306a\u308a\u3001\u7a0e\u91d1\u3092\u5b89\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u640d\u76ca\u901a\u7b97\u3092\u3057\u3066\u3082\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u5e74\u306e\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306b\u4e98\u308a\u3001\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n<\/p><\/div>\n<p class=\"source\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3203.htm\" target=\"new\" rel=\"noopener\">No.3203\u2003\u4e0d\u52d5\u7523\u3092\u8b72\u6e21\u3057\u3066\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408<\/a>\u300d<\/p>\n<h3 id=\"komidasi12\">\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u3068\u4ed6\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u3068\u4ed6\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b\u306b\u52a0\u3048\u30011\u3064\u306e\u4f1a\u793e\u306b\u52e4\u52d9\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u306a\u3063\u3066\u3044\u308b\u306b\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306f\u3001\u300c\u914d\u5f53\u6240\u5f97\u300d\u3084\u300c\u96d1\u6240\u5f97\u300d\u306e\u3053\u3068\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u9000\u8077\u6240\u5f97\u306f\u9664\u304d\u307e\u3059\u3002\u3053\u3061\u3089\u306e\u5bfe\u8c61\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u307f\u306e\u305f\u3081\u3001\u4e8b\u696d\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u81ea\u55b6\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002 <\/p>\n<h2 id=\"midasi2\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9  <\/h2>\n<div class=\"box2skyb\">\n<ul class=\"kajodisc\">\n<li><a href=\"#komidasi21\">\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"#komidasi22\">\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408<\/a><\/li>\n<\/ul><\/div>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3082\uff12\u3064\u3042\u308a\u307e\u3059\u3002\u4f55\u304c\u57fa\u6e96\u3068\u306a\u308b\u306e\u304b\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n<h3 id=\"komidasi21\">\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/h3>\n<p>\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306f\u300c\u58f2\u5374\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\u300d\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002\u4f1a\u793e\u306b\u52e4\u52d9\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u65b9\u3082\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"box27\"> <span class=\"box-title\">\u6ce8\u610f\uff0150\u4e07\u5186\u4ee5\u4e0b\u306e\u8b72\u6e21\u6240\u5f97\u3067\u3082\u5fc5\u8981\uff01<\/span><\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u306b\u306f\u3001\u6700\u9ad850\u4e07\u5186\u307e\u3067\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u571f\u5730\u3084\u5efa\u7269\u3001\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u304c50\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3082\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u3002 <\/p>\n<\/div>\n<p class=\"source\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1460.htm\" target=\"new\" rel=\"noopener\">No.1460\u2003\u8b72\u6e21\u6240\u5f97(\u571f\u5730\u3001\u5efa\u7269\u53ca\u3073\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d)<\/a>\u300d<\/p>\n<h3 id=\"komidasi22\">\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306f\u901a\u5e38\u3068\u306f\u7570\u306a\u308a\u3001\u3010\u58f2\u5374\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d  \uff0d\uff08 \u53d6\u5f97\u8cbb \uff0b \u8b72\u6e21\u8cbb\u7528\uff09\uff0d\u7279\u4f8b\u63a7\u9664\u984d\u3011\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u307e\u305f\u306f\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3067\u3082\u3001\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3068\u304d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box27\"> <span class=\"box-title\">\u53d7\u3051\u3089\u308c\u308b\u4e3b\u306a\u7279\u4f8b<\/span><\/p>\n<p>\u25cf\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306e\u6700\u9ad83,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664<\/p>\n<p>\u25cf10\u5e74\u4ee5\u4e0a\u6240\u6709\u3059\u308b\u81ea\u5b85\u3092\u58f2\u5374\u3059\u308b\u969b\u306e\u8efd\u6e1b\u7a0e\u7387\u9069\u7528<\/p>\n<\/div>\n<div class=\"related-article\">\n<p align=\"center\">&#x25b6; <a href=\"#midasi6\" rel=\"noopener\">\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u308b\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u8a73\u3057\u304f\u306f\u3053\u3061\u3089 <\/a><\/p>\n<\/div>\n<h2 id=\"midasi3\">\u4e0d\u52d5\u7523\u58f2\u5374\u30fb\u3044\u3064\u78ba\u5b9a\u7533\u544a\u3059\u308b\uff1f<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img02.jpg\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img02.jpg\" alt=\"\" width=\"1600\" height=\"900\" class=\"alignnone size-full wp-image-19574\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img02.jpg 1600w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img02-300x169.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img02-1024x576.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img02-768x432.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img02-1536x864.jpg 1536w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img02-728x410.jpg 728w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/a>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306e2\u670816\u65e5\uff5e3\u670815\u65e5\u306e\u671f\u9593\u306b\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u671f\u9650\u306f\u5e74\u306b\u3088\u3063\u3066\u65e5\u306b\u3061\u304c\u305a\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u305d\u306e\u5e74\u306e\u671f\u9650\u306e\u65e5\u304c\u4f11\u65e5\u306e\u3068\u304d\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u91d1\u878d\u6a5f\u95a2\u3082\u304a\u4f11\u307f\u306e\u305f\u3081\u3001\u305d\u306e\u7fcc\u5e73\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u306e\u7533\u544a\u671f\u9593\u304c\u3044\u3064\u304b\u3089\u3044\u3064\u307e\u3067\u306a\u306e\u304b\u3001\u4e8b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"komidasi31\">\u671f\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b<\/h3>\n<p>\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u671f\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3001\u3068\u304f\u306b\u306a\u306b\u3082\u8d77\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u300c\u304a\u5c0b\u306d\u300d\u3068\u547c\u3070\u308c\u308b\u30a2\u30f3\u30b1\u30fc\u30c8\u304c\u9001\u3089\u308c\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u767b\u8a18\u306e\u79fb\u52d5\u8a18\u9332\u3092\u901a\u3058\u3066\u571f\u5730\u306e\u58f2\u8cb7\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u3092\u5f97\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u4eba\u306b\u5bfe\u3057\u3066\u3001\u30a2\u30f3\u30b1\u30fc\u30c8\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3001\u5b9f\u969b\u306b\u8b72\u6e21\u6240\u5f97\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e8b\u5b9f\u3092\u7c21\u6f54\u306b\u8a18\u8f09\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u671f\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u79d1\u3055\u308c\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306b\u5bfe\u3057\u306650\u4e07\u5186\u307e\u3067\u306f15%\u300150\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306f20%\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u65e5\u3092\u904e\u304e\u305f\u5834\u5408\u3067\u3082\u30011\u30f6\u6708\u4ee5\u5185\u306b\u7533\u544a\u3059\u308c\u3070\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u306f\u5225\u306b\u5ef6\u6ede\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u308b\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"midasi4\">\u4e0d\u52d5\u7523\u58f2\u5374\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/h2>\n<div class=\"box2skyb\">\n<ul class=\"kajodisc\">\n<li><a href=\"#komidasi41\">\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff08e-tax\uff09\u3067\u7533\u544a\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi42\">\u7a0e\u52d9\u7f72\u306b\u884c\u304d\u7a93\u53e3\u3067\u7533\u544a\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi43\">\u66f8\u985e\u3092\u90f5\u9001\u3057\u3066\u7533\u544a\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi44\">\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u884c\u3048\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u305c\u3072\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u65b9\u6cd5\u3092\u898b\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"komidasi41\">\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff08e-tax\uff09\u3067\u7533\u544a\u3059\u308b<\/h3>\n<p>\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff08e-tax\uff09\u306f\u3001\u30cd\u30c3\u30c8\u3092\u4f7f\u3063\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5\u3067\u3059\u3002\u30d1\u30bd\u30b3\u30f3\u3084\u30b9\u30de\u30db\u306a\u3069\u306e\u7aef\u672b\u3068\u30cd\u30c3\u30c8\u74b0\u5883\u304c\u3042\u308c\u3070\u5229\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u8fd1\u5e74\u4e3b\u6d41\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <\/p>\n<p>e-tax\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u81ea\u5b85\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa\u304c\u5b8c\u7d50\u3059\u308b\u70b9\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u306b\u884c\u304f\u5fc5\u8981\u304c\u306a\u304f\u3001\u597d\u304d\u306a\u6642\u9593\u306b\u624b\u7d9a\u304d\u304c\u3067\u304d\u307e\u3059\u3002\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u5206\u304b\u3089\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3065\u3089\u3044\u70b9\u3084\u3001IC\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\u306a\u3069\u5229\u7528\u74b0\u5883\u3092\u6574\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u3067\u3059\u3002 <\/p>\n<h3 id=\"komidasi42\">\u7a0e\u52d9\u7f72\u306b\u884c\u304d\u7a93\u53e3\u3067\u7533\u544a\u3059\u308b<\/h3>\n<p>\u7a0e\u52d9\u7f72\u306b\u884c\u304d\u7a93\u53e3\u3067\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306f\u3001\u8077\u54e1\u306b\u30d5\u30a9\u30ed\u30fc\u3092\u3057\u3066\u3082\u3089\u3048\u308b\u306e\u304c\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u4e0d\u660e\u70b9\u306f\u76f4\u63a5\u8cea\u554f\u304c\u3067\u304d\u307e\u3059\u3057\u3001\u66f8\u985e\u306e\u4e0d\u5099\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3082\u3089\u3048\u308b\u306e\u3067\u3001\u6b63\u3057\u304f\u78ba\u5b9a\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u304c\u975e\u5e38\u306b\u6df7\u96d1\u3059\u308b\u305f\u3081\u3001\u624b\u7d9a\u304d\u3092\u884c\u3046\u306e\u306b\u9577\u6642\u9593\u5f85\u305f\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3 id=\"komidasi43\">\u66f8\u985e\u3092\u90f5\u9001\u3057\u3066\u7533\u544a\u3059\u308b<\/h3>\n<p>\u90f5\u9001\u63d0\u51fa\u306f\u3001\u4f5c\u6210\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u90f5\u9001\u3067\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u90f5\u4fbf\u30dd\u30b9\u30c8\u306b\u6295\u51fd\u3059\u308b\u3060\u3051\u3067\u63d0\u51fa\u304c\u5b8c\u4e86\u3059\u308b\u624b\u8efd\u3055\u304c\u3042\u308a\u307e\u3059\u3002\u7a93\u53e3\u3067\u5f85\u305f\u3055\u308c\u308b\u3053\u3068\u3082\u3001\u30cd\u30c3\u30c8\u74b0\u5883\u3092\u6574\u3048\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u66f8\u985e\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u969b\u306b\u3001\u3084\u308a\u76f4\u3059\u624b\u9593\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u7de0\u5207\u306b\u4f59\u88d5\u304c\u3042\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u90f5\u9001\u306e\u8cbb\u7528\u304b\u304b\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"komidasi44\">\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b<\/h3>\n<p>\u7a0e\u91d1\u306e\u30d7\u30ed\u3067\u3082\u3042\u308b\u7a0e\u7406\u58eb\u306b\u3001\u78ba\u5b9a\u7533\u544a\u306e\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u306e\u3082\u4e00\u3064\u306e\u9078\u629e\u80a2\u3067\u3059\u3002\u30d7\u30ed\u306b\u5168\u3066\u304a\u4efb\u305b\u3067\u304d\u308b\u305f\u3081\u3001\u81ea\u5206\u3067\u3084\u308b\u3088\u308a\u3082\u6642\u9593\u306e\u7bc0\u7d04\u306b\u3082\u306a\u308a\u3001\u6b63\u78ba\u304b\u3064\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002\u521d\u3081\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u65b9\u3084\u3001\u78ba\u5b9a\u7533\u544a\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3067\u304d\u306a\u3044\u65b9\u306f\u3001\u30d7\u30ed\u306b\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u306b\u306f\u8cbb\u7528\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u306e\u307f\u5229\u7528\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u8cbb\u7528\u306f\u58f2\u4e0a\u306a\u3069\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306a\u76f8\u5834\u3068\u3057\u3066\u306f\u30015\u4e07\u5186\u301c10\u4e07\u5186\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/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<h2 id=\"midasi5\">\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img03.jpg\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img03.jpg\" alt=\"\" width=\"1600\" height=\"900\" class=\"alignnone size-full wp-image-19575\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img03.jpg 1600w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img03-300x169.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img03-1024x576.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img03-768x432.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img03-1536x864.jpg 1536w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/notaxreturn-img03-728x410.jpg 728w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/a>\n<div class=\"box2skyb\">\n<ul class=\"kajono\">\n<li><a href=\"#komidasi51\">\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi52\">\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi53\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/a><\/li>\n<li><a href=\"#komidasi54\">\u78ba\u5b9a\u7533\u544a\u66f8\u3084\u5fc5\u8981\u66f8\u985e\u4e00\u5f0f\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u5404\u30b9\u30c6\u30c3\u30d7\u30921\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3092\u628a\u63e1\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n<h3 id=\"komidasi51\">\uff11\uff0e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u3067\u53d6\u5f97\u3059\u308b\u66f8\u985e\u3068\u3001\u81ea\u5206\u3067\u7528\u610f\u3067\u304d\u308b\u66f8\u985e\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002 \u63d0\u51fa\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u57fa\u672c\u7684\u306b\u3054\u81ea\u8eab\u3067\u63c3\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<table class=\"tbl-kinto\">\n<tbody>\n<tr>\n<th scope=\"col\">\u7a0e\u52d9\u7f72\u3067\u53d6\u5f97\u3059\u308b\u66f8\u985e<\/th>\n<th scope=\"col\">\u81ea\u5206\u3067\u7528\u610f\u3059\u308b\u66f8\u985e<\/th>\n<\/tr>\n<tr>\n<td>\n<p>\u25cf\u78ba\u5b9a\u7533\u544a\u8cbb\u7528\u7d19<br \/>\n      \u25cf\u8b72\u6e21\u6240\u5f97\u5185\u8a33\u66f8<\/p>\n<\/td>\n<td>\u25cf\u58f2\u5374\u6642\u3084\u8cfc\u5165\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8<br \/>\n        \u25cf\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<br \/>\n        \u25cf\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u767b\u8a18\u8cbb\u7528\u306a\u3069\u306e\u9818\u53ce\u8a3c<br \/>\n        \u25cf\u5404\u7a2e\u7279\u4f8b\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7528\u7d19\u306f\u7a0e\u52d9\u7f72\u3067\u5165\u624b\u3001\u307e\u305f\u306f\u7a0e\u52d9\u7f72\u306e\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002  \u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u7528\u7d19\u306b\u306f\u7533\u544a\u66f8\u300cA\u300d\u3068\u300cB\u300d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5834\u5408\u306f\u300cB\u300d\u306e\u7528\u7d19\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u5185\u8a33\u66f8\u306f\u3001\u8b72\u6e21\u3057\u305f\u4e0d\u52d5\u7523\u306e\u6982\u8981\u3084\u58f2\u5374\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3059\u308b\u66f8\u985e\u3067\u3059\u3002 \u3053\u3061\u3089\u3082\u7a0e\u52d9\u7f72\u3067\u5165\u624b\u3001\u307e\u305f\u306f\u7a0e\u52d9\u7f72\u306e\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u58f2\u8cb7\u5951\u7d04\u66f8\u306f\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u969b\u306e\u5199\u3057\u3068\u3001\u58f2\u5374\u6642\u306e\u5199\u3057\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306f\u3001\u58f2\u5374\u3057\u305f\u4e0d\u52d5\u7523\u306e\u6240\u5728\u5730\u3084\u6240\u6709\u8005\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e\u3067\u3059\u3002 \u3053\u3061\u3089\u306f\u4e0d\u52d5\u7523\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u3067\u53d6\u5f97\u3067\u304d\u308b\u307b\u304b\u3001\u6cd5\u52d9\u5c40\u304c\u904b\u55b6\u3059\u308b\u30b5\u30a4\u30c8\u304b\u3089\u7533\u8acb\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u58f2\u5374\u6642\u306b\u652f\u6255\u3063\u305f\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u767b\u8a18\u8cbb\u7528\u306a\u3069\u306e\u7d4c\u8cbb\u306e\u9818\u53ce\u66f8\u306e\u5199\u3057\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002 \u307e\u305f\u6e2c\u91cf\u8cbb\u306a\u3069\u3001\u58f2\u5374\u6e96\u5099\u306b\u8981\u3057\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u3082\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u5fc5\u8981\u66f8\u985e\u3068\u306a\u308a\u307e\u3059\u3002\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u3082\u308c\u306a\u304f\u9818\u53ce\u66f8\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7279\u4f8b\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u305d\u308c\u305e\u308c\u306e\u7279\u4f8b\u306b\u305d\u3063\u3066\u5fc5\u8981\u306a\u66f8\u985e\u304c\u3042\u308b\u305f\u3081\u3001\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n<div class=\"related-article\">\n<p align=\"center\">&#x25b6; <a href=\"https:\/\/www.juken-net.com\/main\/inin\/success5\/\" target=\"new\" rel=\"noopener\">\u4e0d\u52d5\u7523\u58f2\u5374\uff5c\u58f2\u5374\u6642\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u8a73\u3057\u304f\u306f\u3053\u3061\u3089 <\/a><\/p>\n<\/div>\n<h3 id=\"komidasi52\">\uff12\uff0e\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u58f2\u5374\u306b\u969b\u3057\u3066\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u304c\u767a\u751f\u3057\u305f\u306e\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002 \u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"box2bw\">\n<p>\u8b72\u6e21\u6240\u5f97\uff1d\u58f2\u5374\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09<\/p>\n<\/p><\/div>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u3001\u3053\u306e\u8b72\u6e21\u6240\u5f97\u307e\u305f\u306f\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002 \u306a\u304a\u3001\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593\uff08\u9577\u671f\u8b72\u6e21\u6240\u5f97\u304b\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff09\u306b\u3088\u3063\u3066\u3001\u9069\u7528\u3059\u308b\u7a0e\u7387\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002  \u4e0b\u8a18\u306e\u3088\u3046\u306b\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3067\u9069\u7528\u3059\u308b\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table class=\"tbl-lc\">\n<tbody>\n<tr>\n<th scope=\"col\">\u6240\u6709\u671f\u9593<\/th>\n<th scope=\"col\">\u6240\u5f97\u7a0e<\/th>\n<th scope=\"col\">\u4f4f\u6c11\u7a0e<\/th>\n<\/tr>\n<tr>\n<td>\u9577\u671f\u8b72\u6e21\u6240\u5f97<br \/>\n          \uff08\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\uff09<\/td>\n<td>15\uff05<\/td>\n<td>5\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u77ed\u671f\u8b72\u6e21\u6240\u5f97<br \/>\n        \uff08\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u306e\u4e0d\u52d5\u7523\uff09<\/td>\n<td>30\uff05<\/td>\n<td>9\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u6240\u5f97\u7a0e\u3068\u4f75\u305b\u3066\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\uff08\u6240\u5f97\u7a0e\u984d\u304b\u3089\u3001\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\uff09\u306b2.1\uff05\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u305f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3002<\/p>\n<p class=\"source\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_3.htm\" target=\"new\" rel=\"noopener\">\u571f\u5730\u3084\u5efa\u7269\u3092\u58f2\u3063\u305f\u3068\u304d<\/a>\u300d<\/p>\n<h3 id=\"komidasi53\">\uff13\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u3054\u81ea\u8eab\u3067\u5fc5\u8981\u4e8b\u9805\u306a\u3069\u3092\u8a18\u5165\u3057\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002 \u3053\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u5165\u624b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002  \u3042\u307e\u308a\u6163\u308c\u306a\u3044\u4f5c\u696d\u3067\u5927\u5909\u3067\u3059\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3067\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u3063\u3066\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u7c21\u5358\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u306e\u3067\u3001\u305c\u3072\u5229\u7528\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"komidasi54\">\uff14\uff0e\u78ba\u5b9a\u7533\u544a\u66f8\u3084\u5fc5\u8981\u66f8\u985e\u4e00\u5f0f\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa<\/h3>\n<p>\u4f5c\u6210\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3084\u5fc5\u8981\u66f8\u985e\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u63d0\u51fa\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002 \u305f\u3060\u3057\u7533\u544a\u671f\u9593\u4e2d\u3001\u7279\u306b\u671f\u9593\u7d42\u76e4\u306b\u306a\u308b\u3068\u7a93\u53e3\u306f\u5927\u5909\u306a\u6df7\u96d1\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u305d\u3093\u306a\u3068\u304d\u306f\u3001\u7a93\u53e3\u3067\u306f\u306a\u304f\u90f5\u9001\u3084\u3001\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff08e-tax\uff09\u3092\u4f7f\u3063\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u4fbf\u5229\u3067\u3059\u3002  <\/p>\n<h2 id=\"midasi6\">\u4e0d\u52d5\u7523\u58f2\u5374\uff08\u30de\u30a4\u30db\u30fc\u30e0\u58f2\u5374\uff09\u306b\u3088\u308b\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/h2>\n<div class=\"box2skyb\">\n<ul class=\"kajodisc\">\n<li><a href=\"#komidasi61\">3000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/a><\/li>\n<li><a href=\"#komidasi62\">10\u5e74\u8d8a\u6240\u6709\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/a><\/li>\n<li><a href=\"#komidasi63\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b<\/a><\/li>\n<\/ul><\/div>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\uff08\u30de\u30a4\u30db\u30fc\u30e0\u58f2\u5374\uff09\u3067\u306f\u3001\u7a0e\u91d1\u306e\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u6761\u4ef6\u306b\u3042\u3066\u306f\u307e\u308a\u3001\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u81ea\u5206\u306e\u5834\u5408\u304c\u3042\u3066\u306f\u307e\u308b\u306e\u304b\u3001\u6982\u8981\u3084\u9069\u7528\u6761\u4ef6\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"komidasi61\">3000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/h3>\n<p>\u81ea\u5b85\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6700\u9ad83,000\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 \u305f\u3068\u3048\u3070\u3001\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u304c5,000\u4e07\u5186\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u305d\u3053\u304b\u30893,000\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e2,000\u4e07\u5186\u304c\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e2,000\u4e07\u5186\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u304c\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u30013,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306f\u3001\u8cb7\u63db\u3048\u7279\u4f8b\u3084\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u3068\u306e\u4f75\u7528\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002 <\/p>\n<h3 id=\"komidasi62\">10\u5e74\u8d8a\u6240\u6709\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/h3>\n<p>\u81ea\u5b85\u58f2\u5374\u306e\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306e\u3046\u30616,000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002  \u3053\u306e\u7279\u4f8b\u306f\u3001\u8981\u4ef6\u304c\u5408\u3048\u30703,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3068\u306e\u4f75\u7528\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<table class=\"tbl-kinto\">\n<tbody>\n<tr>\n<th scope=\"col\">\u8ab2\u7a0e\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/th>\n<th scope=\"col\">\u6240\u5f97\u7a0e<\/th>\n<th scope=\"col\">\u4f4f\u6c11\u7a0e<\/th>\n<\/tr>\n<tr>\n<td>6,000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td>10\uff05<\/td>\n<td>4\uff05<\/td>\n<\/tr>\n<tr>\n<td>6,000\u4e07\u5186\u8d8a\u3048\u306e\u90e8\u5206<\/td>\n<td>15\uff05<\/td>\n<td>5\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u6240\u5f97\u7a0e\u3068\u4f75\u305b\u3066\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\uff08\u6240\u5f97\u7a0e\u984d\u304b\u3089\u3001\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\uff09\u306b2.1\uff05\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u305f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3002 <\/p>\n<p class=\"source\"><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_3.htm\" target=\"new\" rel=\"noopener\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u571f\u5730\u3084\u5efa\u7269\u3092\u58f2\u3063\u305f\u3068\u304d\u300d<\/a><\/p>\n<h3 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target=\"new\" class=\"btn btn-border\" 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