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400;\">\u3082\u3001\u4ee3\u511f\u5206\u5272\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u4e00\u5ba4\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u305d\u306e\u90e8\u5c4b\u3092\u5206\u5272\u3059\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u4e0b\u3067\u306f\u3001\u4ee3\u511f\u5206\u5272\u306b\u3088\u3063\u3066\u6240\u6709\u6a29\u3092\u4e00\u672c\u5316\u3059\u308b\u3053\u3068\u304c\u3001\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u3092\u6700\u5927\u9650\u306b\u4fdd\u3064\u65b9\u6cd5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001<\/span><b>\u5171\u6709\u8005\u9593\u306e\u95a2\u4fc2\u304c\u826f\u597d\u3067\u3001\u91d1\u92ad\u7684\u306a\u8abf\u6574\u306b\u5408\u610f\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u5834\u5408<\/b><span style=\"font-weight: 400;\">\u3082\u3001\u4ee3\u511f\u5206\u5272\u306f\u6709\u52b9\u306a\u9078\u629e\u80a2\u3068\u3044\u3048\u307e\u3059\u3002\u4e92\u3044\u306e\u7acb\u5834\u3092\u7406\u89e3\u3057\u3001\u516c\u5e73\u306a\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u3066\u4ee3\u511f\u91d1\u3092\u6c7a\u5b9a\u3067\u304d\u308c\u3070\u3001\u5186\u6ed1\u306a\u89e3\u6c7a\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u4ee3\u511f\u5206\u5272\u304c\u9069\u3057\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u65b9\u3067\u3001\u4ee3\u511f\u5206\u5272\u304c\u9069\u3055\u306a\u3044\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u6700\u3082\u5178\u578b\u7684\u306a\u306e\u306f\u3001<\/span><b>\u8cb7\u53d6\u5074\u3068\u306a\u308b\u5171\u6709\u8005\u306b\u5341\u5206\u306a\u8cc7\u91d1\u529b\u304c\u306a\u3044<\/b><span style=\"font-weight: 400;\">\u5834\u5408\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u304c\u6ede\u308b\u3068\u3001\u65b0\u305f\u306a\u7d1b\u4e89\u306e\u7a2e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u898b\u901a\u3057\u304c\u7acb\u305f\u306a\u3044\u72b6\u6cc1\u3067\u306f\u3001\u4ee3\u511f\u5206\u5272\u306f\u907f\u3051\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001<\/span><b>\u5171\u6709\u8005\u9593\u306e\u95a2\u4fc2\u304c\u6975\u5ea6\u306b\u60aa\u5316\u3057\u3066\u3044\u308b<\/b><span style=\"font-weight: 400;\">\u30b1\u30fc\u30b9\u3067\u3082\u3001\u4ee3\u511f\u5206\u5272\u306f\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u3084\u4ee3\u511f\u91d1\u306e\u984d\u3092\u5de1\u3063\u3066\u5408\u610f\u5f62\u6210\u304c\u3067\u304d\u305a\u3001\u4ea4\u6e09\u304c\u5e73\u884c\u7dda\u3092\u305f\u3069\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u306f\u3001\u88c1\u5224\u6240\u306e\u4ecb\u5165\u306b\u3088\u308b\u63db\u4fa1\u5206\u5272\uff08\u7af6\u58f2\u306b\u3088\u308b\u58f2\u5374\uff09\u306e\u65b9\u304c\u3001\u516c\u5e73\u306a\u89e3\u6c7a\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u52a0\u3048\u3066\u3001<\/span><b>\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u304c\u8457\u3057\u304f\u9ad8\u984d\u3067\u3001\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u304c\u8cb7\u53d6\u5074\u306e\u5171\u6709\u8005\u306b\u904e\u5ea6\u306a\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u5f37\u3044\u308b<\/b><span style=\"font-weight: 400;\">\u5834\u5408\u3082\u3001\u4ee3\u511f\u5206\u5272\u306f\u9069\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4e0d\u52d5\u7523\u306e\u4e00\u90e8\u3092\u5206\u5272\u3057\u3066\u58f2\u5374\u3057\u3001\u6b8b\u308a\u3092\u5171\u6709\u3059\u308b\u306a\u3069\u3001\u5225\u306e\u89e3\u6c7a\u7b56\u3092\u6a21\u7d22\u3059\u308b\u65b9\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><strong>\u4ee3\u511f\u5206\u5272\u306e\u5177\u4f53\u7684\u306a\u624b\u9806<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u4e00\u9023\u306e\u624b\u9806\u3092\u7740\u5b9f\u306b\u8e0f\u3080\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u9806\u2460\uff1a\u4e8b\u524d\u6e96\u5099\u3068\u5408\u610f\u5f62\u6210<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u9806\u2461\uff1a\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u9806\u2462\uff1a\u4ee3\u511f\u91d1\u306e\u6c7a\u5b9a\u3068\u652f\u6255\u3044<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u9806\u2463\uff1a\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5404\u6bb5\u968e\u3067\u306e\u6ce8\u610f\u70b9\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u5171\u6709\u4e0d\u52d5\u7523\u306e\u554f\u984c\u3092\u52b9\u679c\u7684\u306b\u89e3\u6c7a\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u4ee3\u511f\u5206\u5272\u306e\u5177\u4f53\u7684\u306a\u624b\u9806\u3092\u9806\u3092\u8ffd\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u624b\u9806\u2460\uff1a\u4e8b\u524d\u6e96\u5099\u3068\u5408\u610f\u5f62\u6210<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306e\u7b2c\u4e00\u6b69\u306f\u3001<\/span><b>\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u3092\u5f97\u308b\u3053\u3068<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u8ab0\u304c\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u3001\u8ab0\u304c\u6301\u5206\u3092\u8b72\u6e21\u3059\u308b\u304b\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u8a71\u3057\u5408\u3044\u306e\u5834\u3092\u8a2d\u3051\u3001\u5404\u5171\u6709\u8005\u306e\u610f\u5411\u3092\u4e01\u5be7\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5408\u610f\u5f62\u6210\u306e\u904e\u7a0b\u3067\u306f\u3001<\/span><b>\u4e0d\u52d5\u7523\u306e\u5c06\u6765\u7684\u306a\u5229\u7528\u8a08\u753b\u3084\u5404\u5171\u6709\u8005\u306e\u7d4c\u6e08\u72b6\u6cc1\u306a\u3069\u3082\u8003\u616e\u306b\u5165\u308c\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u3092\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u5171\u6709\u8005\u304c\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u4e8b\u696d\u306e\u7d99\u7d9a\u6027\u3092\u91cd\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u3053\u306e\u6bb5\u968e\u3067\u5f01\u8b77\u58eb\u3084\u4e0d\u52d5\u7523\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u5f8c\u3005\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u624b\u9806\u2461\uff1a\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u5408\u610f\u5f62\u6210\u5f8c\u306f\u3001\u4e0d\u52d5\u7523\u306e\u9069\u6b63\u306a\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3053\u306e\u8a55\u4fa1\u984d\u304c\u4ee3\u511f\u91d1\u306e\u57fa\u6e96\u3068\u306a\u308b\u305f\u3081\u3001\u516c\u5e73\u6027\u3068\u6b63\u78ba\u6027\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a55\u4fa1\u65b9\u6cd5\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u8def\u7dda\u4fa1\u306b\u3088\u308b\u8a55\u4fa1<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306b\u3088\u308b\u9451\u5b9a\u8a55\u4fa1<\/b><\/li>\n<li aria-level=\"1\"><b>\u5b9f\u969b\u306e\u53d6\u5f15\u4e8b\u4f8b\u306b\u57fa\u3065\u304f\u8a55\u4fa1<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306b\u306f\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306b\u3088\u308b\u9451\u5b9a\u8a55\u4fa1\u304c\u6700\u3082\u4fe1\u983c\u6027\u304c\u9ad8\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9451\u5b9a\u8cbb\u7528\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u3084\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u9069\u5207\u306a\u8a55\u4fa1\u65b9\u6cd5\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u5171\u6709\u8005\u9593\u3067\u610f\u898b\u306e\u76f8\u9055\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8907\u6570\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u4f75\u7528\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u516c\u5e73\u6027\u3092\u62c5\u4fdd\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><strong>\u624b\u9806\u2462\uff1a\u4ee3\u511f\u91d1\u306e\u6c7a\u5b9a\u3068\u652f\u6255\u3044<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u3089\u3001\u5404\u5171\u6709\u8005\u306e\u6301\u5206\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u4ee3\u511f\u91d1\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8a55\u4fa1\u984d1\u5104\u5186\u306e\u4e0d\u52d5\u7523\u30923\u4eba\u3067\u5747\u7b49\u306b\u5171\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u30011\u4eba\u3042\u305f\u308a\u306e\u4ee3\u511f\u91d1\u306f3,333\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u65b9\u6cd5\u3084\u6642\u671f\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u306e\u6bb5\u968e\u3067\u53d6\u308a\u6c7a\u3081\u307e\u3059\u3002\u4e00\u62ec\u6255\u3044\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u5206\u5272\u6255\u3044\u306e\u6761\u4ef6\uff08\u56de\u6570\u3001\u5229\u606f\u306e\u6709\u7121\u306a\u3069\uff09\u3092\u8a73\u7d30\u306b\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u5408\u610f\u4e8b\u9805\u306f\u3001\u66f8\u9762\u3067\u660e\u78ba\u306b\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u5c06\u6765\u7684\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u3001\u5f01\u8b77\u58eb\u306e\u30c1\u30a7\u30c3\u30af\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u624b\u9806\u2463\uff1a\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u306b\u3001\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u3092\u79fb\u8ee2\u3059\u308b\u767b\u8a18\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u624b\u7d9a\u304d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u767b\u8a18\u7533\u8acb\u66f8<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u4ee3\u511f\u5206\u5272\u5951\u7d04\u66f8<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u5370\u9451\u8a3c\u660e\u66f8<\/b><\/li>\n<li aria-level=\"1\"><b>\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7d0d\u4ed8\u66f8<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u767b\u8a18\u624b\u7d9a\u304d\u306f\u8907\u96d1\u3067\u3042\u308b\u305f\u3081\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u624b\u7d9a\u304d\u306e\u907a\u6f0f\u3084\u8aa4\u308a\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u767b\u8a18\u5b8c\u4e86\u5f8c\u3082\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u540d\u7fa9\u5909\u66f4\u306a\u3069\u3001\u5404\u7a2e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u3082\u6f0f\u308c\u306a\u304f\u884c\u3046\u3053\u3068\u3067\u3001\u4ee3\u511f\u5206\u5272\u306e\u624b\u7d9a\u304d\u306f\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u306e\u624b\u9806\u3092\u4e01\u5be7\u306b\u8e0f\u3080\u3053\u3068\u3067\u3001\u4ee3\u511f\u5206\u5272\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5404\u6bb5\u968e\u3067\u751f\u3058\u305f\u7591\u554f\u3084\u554f\u984c\u70b9\u306f\u3001\u8e8a\u8e87\u305b\u305a\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u3001\u6210\u529f\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><strong>\u4ee3\u511f\u5206\u5272\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306f\u5171\u6709\u4e0d\u52d5\u7523\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u91cd\u8981\u306a\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u554f\u984c\u306b\u5099\u3048\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u80fd\u529b\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5171\u6709\u8005\u9593\u306e\u516c\u5e73\u6027\u3092\u4fdd\u3064<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b21\u9805\u3088\u308a\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u7a0e\u91d1\u554f\u984c\u306b\u5099\u3048\u308b<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306b\u969b\u3057\u3066\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u3082\u6ce8\u610f\u3059\u3079\u304d\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u3067\u3059\u3002\u6301\u5206\u3092\u8b72\u6e21\u3059\u308b\u5074\u306e\u5171\u6709\u8005\u306b\u306f\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u300c<\/span><strong>\u5171\u6709\u7269\u5206\u5272\u306e\u7279\u4f8b<\/strong><span style=\"font-weight: 400;\">\u300d\u306b\u3088\u308a\u8ab2\u7a0e\u3092\u907f\u3051\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 10pt;\">\uff08\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/10\/05.htm\">\u6240\u5f97\u7a0e\u6cd5\u7b2c58\u6761\u306e\u8981\u4ef6\u3067\u3042\u308b\u300c\u4ea4\u63db\u306e\u305f\u3081\u306e\u53d6\u5f97\u300d\u3068\u5171\u6709\u7269\u306e\u5206\u5272\u300d<\/a>\uff09<\/span><br \/>\n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3082\u8003\u616e\u3059\u3079\u304d\u7a0e\u91d1\u306e1\u3064\u3067\u3059\u3002\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u5074\u306e\u5171\u6709\u8005\u306b\u8ab2\u3055\u308c\u307e\u3059\u304c\u3001\u4ee3\u511f\u5206\u5272\u306e\u5834\u5408\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u304c\u8d08\u4e0e\u3068\u898b\u306a\u3055\u308c\u308b\u5834\u5408\u3001<\/span><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\u306e\u554f\u984c\u3082\u751f\u3058\u308b\u53ef\u80fd\u6027<\/span><span style=\"font-weight: 400;\">\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5e02\u5834\u4fa1\u5024\u3088\u308a\u3082\u8457\u3057\u304f\u4f4e\u3044\u4ee3\u511f\u91d1\u3067\u6301\u5206\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u304c\u8d08\u4e0e\u3068\u5224\u65ad\u3055\u308c\u304b\u306d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u7a0e\u91d1\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u500b\u3005\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u9069\u5207\u306a\u52a9\u8a00\u3092\u5f97\u308b\u3053\u3068\u3067\u3001\u4e88\u671f\u305b\u306c\u7a0e\u8ca0\u62c5\u3092\u56de\u907f\u3057\u3001\u6700\u9069\u306a\u4ee3\u511f\u5206\u5272\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u80fd\u529b\u3092\u78ba\u8a8d\u3059\u308b<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306e\u6210\u5426\u306f\u3001\u4ee3\u511f\u91d1\u3092\u652f\u6255\u3046\u5074\u306e\u8cc7\u91d1\u529b\u306b\u5927\u304d\u304f\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002\u652f\u6255\u3044\u80fd\u529b\u304c\u4e0d\u5341\u5206\u306a\u5834\u5408\u3001\u4ee3\u511f\u5206\u5272\u306e\u5408\u610f\u5f8c\u306b\u652f\u6255\u3044\u304c\u6ede\u308a\u3001\u65b0\u305f\u306a\u7d1b\u4e89\u3092\u5f15\u304d\u8d77\u3053\u3059\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u80fd\u529b\u306e\u78ba\u8a8d\u306b\u306f\u3001<\/span><b>\u307e\u305a\u53d6\u5f97\u5e0c\u671b\u8005\u306e\u8cc7\u7523\u72b6\u6cc1\u3084\u53ce\u5165\u3092\u628a\u63e1\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u9280\u884c\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3084\u53ce\u5165\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u4ee3\u511f\u91d1\u306e\u5168\u984d\u3092\u4e00\u62ec\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001<\/span><b>\u5206\u5272\u6255\u3044\u306e\u53ef\u80fd\u6027\u3082\u691c\u8a0e<\/b><span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5206\u5272\u6255\u3044\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u652f\u6255\u3044\u8a08\u753b\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u3092\u614e\u91cd\u306b\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9577\u671f\u306e\u5206\u5272\u6255\u3044\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u91d1\u5229\u306e\u8a2d\u5b9a\u3084\u62c5\u4fdd\u306e\u8a2d\u5b9a\u306a\u3069\u3082\u8003\u616e\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u80fd\u529b\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4ee3\u511f\u5206\u5272\u4ee5\u5916\u306e\u65b9\u6cd5\uff08\u4f8b\uff1a\u63db\u4fa1\u5206\u5272\uff09\u3082\u8996\u91ce\u306b\u5165\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5171\u6709\u8005\u5168\u54e1\u306e\u5229\u76ca\u3092\u5b88\u308b\u305f\u3081\u306b\u3082\u3001\u73fe\u5b9f\u7684\u306a\u89e3\u6c7a\u7b56\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><strong>\u5171\u6709\u8005\u9593\u306e\u516c\u5e73\u6027\u3092\u4fdd\u3064<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u306e\u306f\u3001\u5168\u3066\u306e\u5171\u6709\u8005\u306b\u3068\u3063\u3066\u516c\u5e73\u306a\u7d50\u679c\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u7279\u306b\u3001\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3068\u4ee3\u511f\u91d1\u306e\u7b97\u5b9a\u306b\u306f\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u516c\u5e73\u6027\u3092\u4fdd\u3064\u4e0a\u3067\u306f\u3001<\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u65b9\u6cd5\u3067\u4e0d\u52d5\u7523\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u8907\u6570\u306e\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306b\u3088\u308b\u8a55\u4fa1\u3092\u53d6\u5f97\u3057\u3001\u305d\u308c\u3089\u306e\u5e73\u5747\u5024\u3092\u63a1\u7528\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u4ee3\u511f\u91d1\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5358\u7d14\u306b\u6301\u5206\u5272\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u3053\u308c\u307e\u3067\u306e\u4e0d\u52d5\u7523\u306e\u7ba1\u7406\u3084\u7dad\u6301\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u8ca0\u62c5\u306a\u3069\u3082\u8003\u616e\u306b\u5165\u308c\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u3001\u3042\u308b\u5171\u6709\u8005\u304c\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u4fee\u7e55\u8cbb\u3092\u8ca0\u62c5\u3057\u3066\u304d\u305f\u5834\u5408\u3001\u305d\u306e\u8ca2\u732e\u3092\u4f55\u3089\u304b\u306e\u5f62\u3067\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3082\u691c\u8a0e\u306e\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u4ee3\u511f\u5206\u5272\u306e\u7d50\u679c\u3001<\/span><b>\u7279\u5b9a\u306e\u5171\u6709\u8005\u304c\u8457\u3057\u304f\u6709\u5229\u307e\u305f\u306f\u4e0d\u5229\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\u3001\u305d\u306e\u8abf\u6574\u65b9\u6cd5\u3082\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u5074\u304c\u5c06\u6765\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5229\u76ca\u3092\u8003\u616e\u3057\u3001\u305d\u308c\u3092\u4ee3\u511f\u91d1\u306b\u53cd\u6620\u3055\u305b\u308b\u306a\u3069\u306e\u5de5\u592b\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h2><strong>\u4ee3\u511f\u5206\u5272\u3067\u3088\u304f\u3042\u308b\u30c8\u30e9\u30d6\u30eb\u4f8b<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306f\u5171\u6709\u4e0d\u52d5\u7523\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3059\u304c\u3001\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u306e\u4e2d\u3067\u3055\u307e\u3056\u307e\u306a\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c8\u30e9\u30d6\u30eb\u4f8b\u2460\uff1a\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u304c\u6ede\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c8\u30e9\u30d6\u30eb\u4f8b\u2461\uff1a\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3092\u3081\u3050\u3063\u3066\u4e89\u3044\u306b\u306a\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c8\u30e9\u30d6\u30eb\u4f8b\u2462\uff1a\u4e88\u60f3\u5916\u306b\u7a0e\u91d1\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c8\u30e9\u30d6\u30eb\u4f8b\u2463\uff1a\u5171\u6709\u8005\u9593\u3067\u611f\u60c5\u7684\u306b\u5bfe\u7acb\u3059\u308b<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u305e\u308c\u500b\u5225\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><strong>\u30c8\u30e9\u30d6\u30eb\u4f8b\u2460\uff1a\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u304c\u6ede\u308b<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u304c\u6ede\u308b\u30b1\u30fc\u30b9\u306f\u3001\u4ee3\u511f\u5206\u5272\u306b\u304a\u3051\u308b\u6700\u3082\u6df1\u523b\u306a\u30c8\u30e9\u30d6\u30eb\u306e1\u3064\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u5074\u306e\u5171\u6709\u8005\u304c\u3001\u5f53\u521d\u306e\u7d04\u675f\u3069\u304a\u308a\u306b\u4ee3\u511f\u91d1\u3092\u652f\u6255\u3048\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u304c\u8d77\u3053\u308a\u5f97\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53d6\u5f97\u8005\u306e\u7d4c\u6e08\u72b6\u6cc1\u306e\u6025\u5909\u3084\u3001\u652f\u6255\u3044\u80fd\u529b\u306e\u898b\u7a4d\u3082\u308a\u306e\u7518\u3055\u304b\u3089\u3001\u3053\u3046\u3044\u3063\u305f\u4e8b\u614b\u306b\u767a\u5c55\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001<\/span><b>\u4e8b\u524d\u306e\u8cc7\u91d1\u8a08\u753b\u306e\u5fb9\u5e95\u7684\u306a\u78ba\u8a8d\u304c\u91cd\u8981<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u5177\u4f53\u7684\u306b\u8a2d\u5b9a\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u62c5\u4fdd\u8a2d\u5b9a\u3084\u7b2c\u4e09\u8005\u4fdd\u8a3c\u3092\u6c42\u3081\u308b\u3053\u3068\u3082\u691c\u8a0e\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u5206\u5272\u6255\u3044\u306e\u5834\u5408\u306f\u3001\u5404\u652f\u6255\u3044\u671f\u65e5\u3068\u91d1\u984d\u3092\u660e\u78ba\u306b\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3057\u3001\u4e0d\u5c65\u884c\u6642\u306e\u5bfe\u5fdc\uff08\u4f8b\uff1a\u9045\u5ef6\u5229\u606f\u306e\u8a2d\u5b9a\u3001\u5951\u7d04\u89e3\u9664\u6761\u4ef6\u306a\u3069\uff09\u3082\u4e88\u3081\u5b9a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u8ce2\u660e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u304c\u6ede\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u7b56\u3068\u3057\u3066\u306f\u3001\u307e\u305a\u5f53\u4e8b\u8005\u9593\u3067\u306e\u8a71\u3057\u5408\u3044\u3092\u8a66\u307f\u307e\u3059\u3002\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u652f\u6255\u3044\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u898b\u76f4\u3057\u3084\u3001\u4e00\u90e8\u6301\u5206\u306e\u8fd4\u9084\u306a\u3069\u306e\u67d4\u8edf\u306a\u5bfe\u5fdc\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u4e00\u6848\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u8a71\u3057\u5408\u3044\u3067\u89e3\u6c7a\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u6cd5\u7684\u624b\u6bb5\uff08\u4f8b\uff1a\u652f\u6255\u3044\u7763\u4fc3\u3001\u5f37\u5236\u57f7\u884c\uff09\u3092\u691c\u8a0e\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306e\u624b\u6bb5\u306f\u95a2\u4fc2\u60aa\u5316\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u30c8\u30e9\u30d6\u30eb\u4f8b\u2461\uff1a\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3092\u3081\u3050\u3063\u3066\u4e89\u3044\u306b\u306a\u308b<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u306f\u4ee3\u511f\u91d1\u306e\u7b97\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u91d1\u984d\u3092\u3081\u3050\u3063\u3066\u5171\u6709\u8005\u9593\u3067\u610f\u898b\u304c\u5bfe\u7acb\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u3044\u5171\u6709\u8005\u306f\u4f4e\u3081\u306e\u8a55\u4fa1\u3092\u3001\u6301\u5206\u3092\u8b72\u6e21\u3059\u308b\u5074\u306f\u9ad8\u3081\u306e\u8a55\u4fa1\u3092\u4e3b\u5f35\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3005\u898b\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001<\/span><b>\u4e2d\u7acb\u7684\u304b\u3064\u5c02\u9580\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u8907\u6570\u306e\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306b\u3088\u308b\u9451\u5b9a\u8a55\u4fa1\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u5e73\u5747\u5024\u3092\u63a1\u7528\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u8a55\u4fa1\u306e\u57fa\u6e96\u65e5\u3092\u660e\u78ba\u306b\u5b9a\u3081\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002\u4e0d\u52d5\u7523\u5e02\u5834\u306e\u5909\u52d5\u304c\u6fc0\u3057\u3044\u6642\u671f\u306b\u306f\u3001\u308f\u305a\u304b\u306a\u671f\u9593\u306e\u9055\u3044\u3067\u8a55\u4fa1\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u5408\u610f\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u7b2c\u4e09\u8005\uff08\u4f8b\uff1a\u5f01\u8b77\u58eb\u3084\u4e0d\u52d5\u7523\u306e\u5c02\u9580\u5bb6\uff09\u306b\u3088\u308b\u8abf\u505c\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u4e00\u6848\u3067\u3059\u3002\u4e2d\u7acb\u7684\u306a\u7acb\u5834\u304b\u3089\u306e\u52a9\u8a00\u304c\u3001\u5408\u610f\u5f62\u6210\u306e\u7cf8\u53e3\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u30c8\u30e9\u30d6\u30eb\u4f8b\u2462\uff1a\u4e88\u60f3\u5916\u306b\u7a0e\u91d1\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306b\u4f34\u3046\u7a0e\u91d1\u306e\u554f\u984c\u306f\u3001\u3057\u3070\u3057\u3070\u5f53\u4e8b\u8005\u306e\u4e88\u60f3\u3092\u8d85\u3048\u308b\u8ca0\u62c5\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\"><span style=\"font-weight: 400;\">\u8b72\u6e21\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">\u3084\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u8d08\u4e0e\u7a0e\u306a\u3069\u304c\u60f3\u5b9a\u4ee5\u4e0a\u306b\u9ad8\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u306b\u306f\u3001\u4ee3\u511f\u5206\u5272\u306e\u8a08\u753b\u6bb5\u968e\u304b\u3089\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u7a2e\u985e\u3084\u91d1\u984d\u3001\u9069\u7528\u53ef\u80fd\u306a\u7279\u4f8b\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u4ee3\u511f\u5206\u5272\u306e\u6642\u671f\u3084\u65b9\u6cd5\u3092\u5de5\u592b\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u4e88\u60f3\u5916\u306e\u7a0e\u91d1\u8ca0\u62c5\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u306f\u3001\u4ee3\u511f\u5206\u5272\u306e\u65b9\u6cd5\u81ea\u4f53\u3092\u518d\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/b><span style=\"font-weight: 400;\">\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u4e00\u62ec\u3067\u306e\u4ee3\u511f\u5206\u5272\u3067\u306f\u306a\u304f\u3001\u6bb5\u968e\u7684\u306b\u6301\u5206\u3092\u79fb\u8ee2\u3059\u308b\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u306a\u3069\u3001\u67d4\u8edf\u306a\u5bfe\u5fdc\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u30c8\u30e9\u30d6\u30eb\u4f8b\u2463\uff1a\u5171\u6709\u8005\u9593\u3067\u611f\u60c5\u7684\u306b\u5bfe\u7acb\u3059\u308b<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306e\u904e\u7a0b\u3067\u3001\u5171\u6709\u8005\u9593\u306e\u611f\u60c5\u7684\u306a\u5bfe\u7acb\u304c\u6df1\u523b\u5316\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u7279\u306b\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u5171\u6709\u72b6\u614b\u3068\u306a\u3063\u305f\u4e0d\u52d5\u7523\u306e\u5834\u5408\u306b\u9855\u8457\u3067\u3059\u3002\u5bb6\u65cf\u9593\u306e\u904e\u53bb\u306e\u78ba\u57f7\u3084\u3001\u4e0d\u52d5\u7523\u306b\u5bfe\u3059\u308b\u601d\u3044\u5165\u308c\u306e\u9055\u3044\u306a\u3069\u304c\u3001\u8a71\u3057\u5408\u3044\u306e\u969c\u5bb3\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u30aa\u30fc\u30d7\u30f3\u304b\u3064\u4e01\u5be7\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5404\u5171\u6709\u8005\u306e\u610f\u5411\u3084\u4e8b\u60c5\u3092\u5341\u5206\u306b\u805e\u304d\u53d6\u308a\u3001\u4e92\u3044\u306e\u7acb\u5834\u3092\u7406\u89e3\u3057\u5408\u3046\u3053\u3068\u304c\u91cd\u8981\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u4e2d\u7acb\u7684\u306a\u7b2c\u4e09\u8005\uff08\u4f8b\uff1a\u5f01\u8b77\u58eb\u3084\u5c02\u9580\u306e\u30e1\u30c7\u30a3\u30a8\u30fc\u30bf\u30fc\uff09\u3092\u4ea4\u3048\u305f\u8a71\u3057\u5408\u3044\u306e\u5834\u3092\u8a2d\u3051\u308b\u3053\u3068\u3082\u52b9\u679c\u7684\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u611f\u60c5\u7684\u306a\u5bfe\u7acb\u304c\u6df1\u523b\u5316\u3057\u305f\u5834\u5408\u306f\u3001<\/span><b>\u4e00\u65e6\u8a71\u3057\u5408\u3044\u3092\u4e2d\u65ad\u3057\u3001\u30af\u30fc\u30eb\u30c0\u30a6\u30f3\u306e\u671f\u9593\u3092\u7f6e\u304f\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046<\/b><span style=\"font-weight: 400;\">\u3002\u307e\u305f\u3001\u4ee3\u511f\u5206\u5272\u4ee5\u5916\u306e\u89e3\u6c7a\u65b9\u6cd5\uff08\u4f8b\uff1a\u4e0d\u52d5\u7523\u306e\u5171\u540c\u58f2\u5374\u306a\u3069\uff09\u3082\u8996\u91ce\u306b\u5165\u308c\u3001\u67d4\u8edf\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u30c8\u30e9\u30d6\u30eb\u4f8b\u3092\u4e8b\u524d\u306b\u8a8d\u8b58\u3057\u3001\u9069\u5207\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u3067\u3001\u5186\u6ed1\u306a\u4ee3\u511f\u5206\u5272\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u56f0\u96e3\u306a\u72b6\u6cc1\u306b\u76f4\u9762\u3057\u305f\u969b\u306f\u3001\u8e8a\u8e87\u305b\u305a\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3001\u554f\u984c\u89e3\u6c7a\u306e\u8fd1\u9053\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><strong>\u4ee3\u511f\u5206\u5272\u3068\u4ed6\u306e\u5206\u5272\u65b9\u6cd5\u306e\u6bd4\u8f03<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u4e0d\u52d5\u7523\u306e\u5206\u5272\u65b9\u6cd5\u306b\u306f\u3001\u4ee3\u511f\u5206\u5272\u4ee5\u5916\u306b\u3082\u73fe\u7269\u5206\u5272\u3084\u63db\u4fa1\u5206\u5272\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u306b\u306f\u7279\u5fb4\u304c\u3042\u308a\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4ee3\u511f\u5206\u5272\u3068\u4ed6\u306e\u5206\u5272\u65b9\u6cd5\u3092\u6bd4\u8f03\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u9577\u6240\u3068\u77ed\u6240\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u73fe\u7269\u5206\u5272\u3068\u306e\u6bd4\u8f03<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u7269\u5206\u5272\u306f\u3001\u5171\u6709\u4e0d\u52d5\u7523\u3092\u7269\u7406\u7684\u306b\u5206\u5272\u3057\u3066\u3001\u5404\u5171\u6709\u8005\u304c\u5358\u72ec\u6240\u6709\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5171\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3092\u5206\u7b46\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u5171\u6709\u8005\u304c\u72ec\u7acb\u3057\u305f\u571f\u5730\u3092\u6240\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u73fe\u7269\u5206\u5272\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u73fe\u7269\u5206\u5272\u306e\u9577\u6240<\/b><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u92ad\u306e\u3084\u308a\u53d6\u308a\u304c\u4e0d\u8981\u306a\u305f\u3081\u3001\u8cc7\u91d1\u529b\u306e\u554f\u984c\u304c\u751f\u3058\u306b\u304f\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u5171\u6709\u8005\u304c\u72ec\u7acb\u3057\u305f\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3067\u304d\u308b\u305f\u3081\u3001\u5c06\u6765\u7684\u306a\u5229\u7528\u3084\u51e6\u5206\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>\u73fe\u7269\u5206\u5272\u306e\u77ed\u6240<\/b><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7269\u7406\u7684\u306b\u5206\u5272\u3067\u304d\u306a\u3044\u4e0d\u52d5\u7523\uff08\u4f8b\uff1a\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u4e00\u5ba4\uff09\u306b\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u5272\u5f8c\u306e\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u304c\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u4f8b\uff1a\u7d30\u5206\u5316\u306b\u3088\u308b\u5229\u7528\u4fa1\u5024\u306e\u4f4e\u4e0b\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u7b46\u306a\u3069\u306e\u624b\u7d9a\u304d\u306b\u8cbb\u7528\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u3002<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e00\u65b9\u3001\u4ee3\u511f\u5206\u5272\u306f\u4e0d\u52d5\u7523\u3092\u4e00\u4f53\u306e\u307e\u307e\u7dad\u6301\u3067\u304d\u308b\u305f\u3081\u3001\u4fa1\u5024\u306e\u4f4e\u4e0b\u3092\u9632\u304e\u3084\u3059\u3044\u3068\u3044\u3046\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7269\u7406\u7684\u306b\u5206\u5272\u3067\u304d\u306a\u3044\u4e0d\u52d5\u7523\u3067\u3082\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u8cc7\u91d1\u529b\u304c\u554f\u984c\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u61f8\u5ff5\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u63db\u4fa1\u5206\u5272\u3068\u306e\u6bd4\u8f03<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u63db\u4fa1\u5206\u5272\u306f\u3001\u5171\u6709\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3001\u305d\u306e\u58f2\u5374\u4ee3\u91d1\u3092\u5171\u6709\u8005\u9593\u3067\u5206\u914d\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u63db\u4fa1\u5206\u5272\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u63db\u4fa1\u5206\u5272\u306e\u9577\u6240<\/b><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u92ad\u3067\u306e\u6e05\u7b97\u3068\u306a\u308b\u305f\u3081\u3001\u5206\u914d\u306e\u516c\u5e73\u6027\u304c\u4fdd\u3061\u3084\u3059\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5171\u6709\u8005\u5168\u54e1\u304c\u73fe\u91d1\u5316\u3067\u304d\u308b\u305f\u3081\u3001\u8cc7\u91d1\u30cb\u30fc\u30ba\u306b\u5fdc\u3048\u3084\u3059\u3044\u3002<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>\u63db\u4fa1\u5206\u5272\u306e\u77ed\u6240<\/b><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u3092\u624b\u653e\u3059\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u611b\u7740\u306e\u3042\u308b\u7269\u4ef6\u3084\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u306b\u306f\u9069\u3055\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u5374\u6642\u306e\u5e02\u5834\u72b6\u6cc1\u306b\u3088\u308a\u3001\u671f\u5f85\u3068\u304a\u308a\u306e\u91d1\u984d\u3067\u58f2\u5374\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u5374\u624b\u7d9a\u304d\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u306f\u3001\u7279\u5b9a\u306e\u5171\u6709\u8005\u304c\u4e0d\u52d5\u7523\u3092\u4fdd\u6301\u3057\u7d9a\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u70b9\u3067\u63db\u4fa1\u5206\u5272\u3068\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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