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u3046\u306a\u73fe\u4ee3\u306e\u6642\u4ee3\u80cc\u666f\u3082\u542b\u3081\u3001\u914d\u5076\u8005\u3092\u5b88\u308b\u305f\u3081\u306b\u3082\u6c11\u6cd5\u306e\u76f8\u7d9a\u6cd5\u304c\u6539\u6b63\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>H30.7\u6708\u306e\u6c11\u6cd5\u306e\u76f8\u7d9a\u6cd5\u306e\u6539\u6b63\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h5><strong>\u2460\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u5275\u8a2d<\/strong><\/h5>\n<p>\u914d\u5076\u8005\u306f\u76f8\u7d9a\u3067\u81ea\u5b85\u3092\u58f2\u5374\u3057\u3066\u3082\u3001\u81ea\u5b85\u306b\u4f4f\u307f\u7d9a\u3051\u3089\u308c\u308b\uff01<\/p>\n<h5><strong>\u2461<\/strong><strong>\u914d\u5076\u8005\u5c45\u5b85\u306e\u907a\u7523\u5206\u5272\u306e\u7279\u5225\u898f\u5b9a<\/strong><\/h5>\n<p>\u751f\u524d\u306b\u592b\u5a66\u9593\u3067\u81ea\u5b85\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u81ea\u5b85\u306f\u300c\u907a\u7523\u5206\u5272\u300d\u304b\u3089\u9664\u5916\u3055\u308c\u308b\uff01<\/p>\n<h5><strong>\u2462<\/strong><strong>\u9810\u91d1\u306e\u4eee\u6255\u3044\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h5>\n<p>\u76f8\u7d9a\u767a\u751f\u5f8c\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u540c\u610f\u304c\u7121\u304f\u3066\u3082\u4e00\u5b9a\u984d\u306e\u9810\u91d1\u306f\u5f15\u304d\u51fa\u305b\u308b\uff01<\/p>\n<h5><strong>\u2463<\/strong><strong>\u907a\u7559\u5206\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h5>\n<h5><strong>\u2464<\/strong><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u3084\u770b\u75c5\u3067\u8ca2\u732e\u3057\u305f\u89aa\u65cf\u306f\u91d1\u92ad\u8981\u6c42\u304c\u53ef\u80fd\u306b\uff08\u7279\u5225\u5bc4\u4e0e\u306e\u8acb\u6c42\uff09<\/strong><\/h5>\n<p>\u88ab\u76f8\u7d9a\u4eba\u3084\u305d\u306e\u8ca1\u7523\u7dad\u6301\u306a\u3069\u306b\u5354\u529b\u3057\u305f\u89aa\u65cf\u306f\u975e\u8ab2\u7a0e\u3067\u91d1\u92ad\u8acb\u6c42\u304c\u53ef\u80fd\u306b\uff01<\/p>\n<h5><strong>\u2465<\/strong><strong>\u907a\u8a00\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h5>\n<p>1\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u8ca1\u7523\u76ee\u9332\u306f\u30d1\u30bd\u30b3\u30f3\u3067\u306e\u4f5c\u6210\u3067\u3082OK\u306b\uff01<\/p>\n<p>2\u6cd5\u52d9\u5c40\u3067\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u306e\u4fdd\u7ba1\u304c\u53ef\u80fd\uff01<\/p>\n<h5><strong>\u3010\u65bd\u884c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3011<\/strong><\/h5>\n<p><strong>2019<\/strong><strong>\u5e741\u670813\u65e5\u3000\u3000\u00a0\u00a0 \u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u306e\u8ca1\u7523\u76ee\u9332\u3092\u30d1\u30bd\u30b3\u30f3\u3067\u4f5c\u6210\u304c\u8a8d\u3081\u3089\u308c\u308b<\/strong><\/p>\n<p><strong>2019<\/strong><strong>\u5e747\u67081\u65e5\u3000\u3000\u3000\u00a0 \u907a\u7559\u5206\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3001<\/strong><strong>\u7279\u5225\u5bc4\u4e0e\u6599\u306e\u8acb\u6c42\u53ef\u80fd\u3001<\/strong><strong>\u9810\u8caf\u91d1\u306e\u4e00\u5b9a\u984d\u5f15\u304d\u51fa\u3057\u53ef\u80fd<\/strong><\/p>\n<p><strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u592b\u5a66\u9593\u306e\u81ea\u5b85\u8d08\u4e0e\u306b\u95a2\u3057\u3066\u907a\u7559\u5206\u304b\u3089\u9664\u5916<\/strong><\/p>\n<p><strong>2020<\/strong><strong>\u5e744\u67081\u65e5\u3000\u3000\u3000\u00a0 \u914d\u5076\u8005\u5c45\u4f4f\u6a29\u5275\u8a2d<\/strong><\/p>\n<p><strong>2020<\/strong><strong>\u5e747\u670810\u65e5\u3000\u3000\u3000\u6cd5\u52d9\u5c40\u306b\u3088\u308b\u907a\u8a00\u9810\u304b\u308a\u30b5\u30fc\u30d3\u30b9\u958b\u59cb<\/strong><\/p>\n<p><strong>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/p>\n<h1><strong>1.<\/strong><strong>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u5275\u8a2d\uff5e\u914d\u5076\u8005\u306f\u76f8\u7d9a\u3067\u81ea\u5b85\u3092\u58f2\u5374\u3057\u3066\u3082\u3001\u81ea\u5b85\u306b\u4f4f\u307f\u7d9a\u3051\u3089\u308c\u308b\uff01<\/strong><\/h1>\n<p>\u914d\u5076\u8005\u306e\u5c45\u4f4f\u6a29\u306b\u306f2\u7a2e\u985e\u3042\u308a\u3001\u5143\u3005\u3042\u3063\u305f\u300c\u77ed\u671f\u5c45\u4f4f\u6a29\u3067\u3042\u308b\u914d\u5076\u8005\u77ed\u671f\u5c45\u4f4f\u6a29\u300d\u3068\u4eca\u56de\u5275\u8a2d\u3055\u308c\u305f\u300c\u9577\u671f\u5c45\u4f4f\u6a29\u3067\u3042\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u5275\u8a2d\u300d\u306e<strong>\u300c\u9577\u671f\u5c45\u4f4f\u6a29\u300d<\/strong>\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3010\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3011<\/strong><\/h4>\n<p><strong>\u65bd\u884c\u65e5\uff1a<\/strong>2020\u5e74\uff14\u6708\uff11\u65e5\uff5e\uff08\u65bd\u884c\u65e5\u524d\u306e\u76f8\u7d9a\u958b\u59cb\u5206\u306f\u5bfe\u8c61\u5916\uff09<\/p>\n<p><strong>\u53d6\u5f97\u65b9\u6cd5\uff1a<\/strong>\u2460\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u300e\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u300f\u53d6\u5f97\u3092\u660e\u8a18\u3001\u2461\u907a\u8d08\uff08\u6b7b\u56e0\u8d08\u4e0e\u3092\u542b\u3080\uff09\u3001\u2462\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u3001\u2463\u907a\u8a00\u306b\u300e\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u300f\u306e\u5185\u5bb9\u3092\u660e\u8a18<\/p>\n<p><strong>\u6210\u7acb\u8981\u4ef6\uff1a<\/strong><\/p>\n<p>\u2460\u3000\u6b7b\u4ea1\u8005\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>\u2461\u3000\u305d\u306e\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u8005\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u5efa\u7269\u306b\u6b7b\u4ea1\u6642\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u3053\u3068<\/p>\n<p>\u2462\u3000\u907a\u7523\u5206\u5272\u3001\u907a\u8d08\u3001\u6b7b\u56e0\u8d08\u4e0e\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3053\u3068<\/p>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3068\u306f\u3001\u6b8b\u3055\u308c\u305f\u914d\u5076\u8005\u304c\u3001\u3082\u3046\u4e00\u65b9\u306e\u914d\u5076\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u6240\u6709\u306e\u5efa\u7269\u306b\u6b7b\u306c\u307e\u3067\u7121\u511f\u3067\u4f4f\u307f\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u3067\u3059\u3002\u3053\u308c\u306f\u914d\u5076\u8005\u306e\u5c45\u4f4f\u6a29\u3092\u9577\u671f\u7684\u306b\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u65b9\u7b56\u3067\u3059\u3002<\/p>\n<p>\u5efa\u7269\u306e\u6a29\u5229\u3092\u300c\u8ca0\u62c5\u4ed8\u304d\u306e\u6240\u6709\u6a29\u300d\u3068\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u300d\u306b\u5206\u3051\u3001\u907a\u7523\u5206\u5272\u306e\u969b\u306a\u3069\u306b\u3001\u914d\u5076\u8005\u304c\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u300d\u3092\u53d6\u5f97\u3057\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u300c\u8ca0\u62c5\u4ed8\u304d\u306e\u6240\u6709\u6a29\u300d\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u3001\u81ea\u5b85\u306b\u4f4f\u307f\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u3067\u3059\u304c\u3001\u5b8c\u5168\u306a\u6240\u6709\u6a29\u3068\u306f\u7570\u306a\u308a\u3001\u4eba\u306b\u58f2\u3063\u305f\u308a\u3001\u81ea\u7531\u306b\u8cb8\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5206\u3001\u8a55\u4fa1\u984d\u3092\u4f4e\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u5efa\u7269\u306e\u5168\u6240\u6709\u6a29\u3092\u914d\u5076\u8005\u304c\u53d6\u5f97\u3059\u308b\u5834\u5408\u306b\u6bd4\u3079\u3066\u3001\u751f\u6d3b\u8cc7\u91d1\u306e\u73fe\u9810\u91d1\u3092\u914d\u5076\u8005\u306b\u591a\u3081\u306b\u5bc4\u305b\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u914d\u5076\u8005\u306f\u3053\u308c\u307e\u3067\u4f4f\u3093\u3067\u3044\u305f\u81ea\u5b85\u306b\u4f4f\u307f\u7d9a\u3051\u306a\u304c\u3089\u3001\u9810\u8caf\u91d1\u306a\u3069\u306e\u4ed6\u306e\u8ca1\u7523\u3082\u3088\u308a\u591a\u304f\u53d6\u5f97\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u914d\u5076\u8005\u306e\u305d\u306e\u5f8c\u306e\u751f\u6d3b\u306e\u5b89\u5b9a\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u3010\u6ce8\u610f\u70b9\u3011<\/h4>\n<ul>\n<li>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/li>\n<\/ul>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u3001\u914d\u5076\u8005\u306e\u307f\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u5c5e\u4eba\u7684\u306a\u6a29\u5229\u3067\u3001\u3053\u306e\u6a29\u5229\u81ea\u4f53\u3092\u7b2c\u4e09\u8005\u7b49\u3078\u8b72\u6e21\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u5bfe\u8c61\u306b\u306f\u306a\u308b\u306e\u306b\u63db\u91d1\u6027\u306f\u306a\u3044\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306e\u4e2d\u3067\u306f\u985e\u306e\u306a\u3044\u6a29\u5229\u3067\u3059\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li>\u4e0a\u8a18\u306e\u7406\u7531\u3088\u308a\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306f\u6d88\u6ec5\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u2192\uff12\u6b21\u76f8\u7d9a\u5bfe\u8c61\u984d\u306f\u6e1b\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u5efa\u7269\u6240\u6709\u8005\u306e\u627f\u8afe\u3092\u5f97\u306a\u3051\u308c\u3070\u3001\u5897\u6539\u7bc9\u30fb\u7b2c\u4e09\u8005\u4f7f\u7528\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u305f\u3060\u3057\u3001\u6240\u6709\u8005\u306e\u627f\u8afe\u304c\u3042\u308c\u3070\u7b2c\u4e09\u8005\u306b\u8cc3\u8cb8\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3001\u305d\u306e\u8cc3\u6599\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u914d\u5076\u8005\u306b\u5e30\u5c5e\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u5efa\u7269\u306e\u901a\u5e38\u306e\u5fc5\u8981\u7d4c\u8cbb\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u6301\u3064\u914d\u5076\u8005\u304c\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u5efa\u7269\u304c\u88ab\u76f8\u7d9a\u4eba\u3068\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u3068\u5171\u6709\u3068\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u88ab\u76f8\u7d9a\u4eba\u3068\u914d\u5076\u8005\u306e\u5171\u6709\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u30fb\u914d\u5076\u8005\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u5efa\u7269\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u30b7\u30e7\u30fc\u30c8\u30b9\u30c6\u30a4\u306a\u3069\u4e00\u6642\u7684\u306a\u5165\u6240\u306e\u5834\u5408\u306b\u306f\u53ef\uff09<\/p>\n<p>\u30fb\u5185\u7e01\u306e\u59bb\u306b\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u300d\u3092\u767b\u8a18\u3059\u308b\u3002<\/p>\n<h4>\u3010\u7a0e\u91d1\u3078\u306e\u5f71\u97ff\u3011<\/h4>\n<p>\u30fb\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3068\u8ca0\u62c5\u4ed8\u6240\u6709\u6a29\u306b\u5206\u3051\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u305d\u306e\u4fa1\u984d\u306f\u5efa\u7269\u30fb\u571f\u5730\u306e\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u8ca1\u7523\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30fb\u300c\u6577\u5730\u5229\u7528\u6a29\u8a55\u4fa1\u300d\u53ca\u3073\u300c\u571f\u5730\u76f8\u7d9a\u4eba\u8a55\u4fa1\u300d\u304b\u3089\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5c0f\u898f\u6a21\u5b85\u5730\u6e1b\u984d\u306e\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2268\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/5b5231acdbbd59e359d5a1963a06d2f2.jpg\" alt=\"\" width=\"785\" height=\"423\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/5b5231acdbbd59e359d5a1963a06d2f2.jpg 785w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/5b5231acdbbd59e359d5a1963a06d2f2-300x162.jpg 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/5b5231acdbbd59e359d5a1963a06d2f2-768x414.jpg 768w\" sizes=\"(max-width: 785px) 100vw, 785px\" \/><\/p>\n<p>\u307e\u305f\u3001\u4eca\u56de\u660e\u6587\u5316\u3055\u308c\u305f\u914d\u5076\u8005\u77ed\u671f\u5c45\u4f4f\u6a29\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3010\u914d\u5076\u8005\u77ed\u671f\u5c45\u4f4f\u6a29\u3011<\/strong><\/h4>\n<p><strong>\u65bd\u884c\u65e5\uff1a<\/strong>2020\u5e74\uff14\u6708\uff11\u65e5\uff5e\uff08\u65bd\u884c\u65e5\u524d\u306e\u76f8\u7d9a\u958b\u59cb\u5206\u306f\u5bfe\u8c61\u5916\uff09<\/p>\n<p><strong>\u53d6\u5f97\u65b9\u6cd5\uff1a\u2460<\/strong>\u907a\u7523\u5206\u5272\u5354\u8b70<strong>\u3001\u2461<\/strong>\u907a\u8a00<\/p>\n<p>\u77ed\u671f\u5c45\u4f4f\u6a29\u3068\u306f\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u2460 \u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5834\u5408\u3001\u5f53\u8a72\u5efa\u7269\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u3000\u53c8\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u304b\u3089\uff16\u30f6\u6708\u7d4c\u904e\u3059\u308b\u65e5\u3068\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u307e\u3067\u306f\u3001\u7121\u511f\u3067\u4f7f\u7528\u3067\u304d\u3001\u2461\u907a\u8a00\u304c\u3042\u308b\u5834\u5408\u3001\u5f53\u8a72\u5efa\u7269\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u306b\u5bfe\u3057\u3066\u3001\u300e\u914d\u5076\u8005\u77ed\u671f\u5c45\u4f4f\u6a29\u300f\u306e\u6d88\u6ec5\u3092\u7533\u5165\u308c\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u6d88\u6ec5\u7533\u5165\u308c\u65e5\u304b\u3089\uff16\u30f6\u6708\u9593\u306f\u5c45\u4f4f\u5efa\u7269\u3092\u7121\u511f\u3067\u4f7f\u7528\u3067\u304d\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3001\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306b\u3088\u308a\u914d\u5076\u8005\u306e\u5f93\u524d\u306e\u751f\u6d3b\u72b6\u614b\u304c\u4e00\u6642\u7684\u306b\u4fdd\u8b77\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h1><strong>2.<\/strong><strong>\u914d\u5076\u8005\u5c45\u5b85\u306e\u907a\u7523\u5206\u5272\u306e\u7279\u5225\u898f\u5b9a<\/strong><\/h1>\n<p><strong>\u751f\u524d\u306b\u592b\u5a66\u9593\u3067\u81ea\u5b85\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u81ea\u5b85\u306f\u300c\u907a\u7523\u5206\u5272\u300d\u304b\u3089\u9664\u5916\u3055\u308c\u308b\uff01<\/strong><\/p>\n<p><strong>\u65bd\u884c\u65e5\uff1a<\/strong>2019\u5e74\uff17\u6708\uff11\u65e5\uff5e\uff08\u65bd\u884c\u65e5\u524d\u306e\u76f8\u7d9a\u958b\u59cb\u5206\u306f\u5bfe\u8c61\u5916\uff09<\/p>\n<p><strong>\u6210\u7acb\u8981\u4ef6\uff1a<\/strong>\u2460\u3000\u7d50\u5a5a20\u5e74\u4ee5\u4e0a\u306e\u914d\u5076\u8005\u3001\u2461\u300c\u5c45\u4f4f\u7528\u306e\u5efa\u7269\u306e\u8d08\u4e0e\u300d<\/p>\n<p>\u6301\u623b\u3057\u514d\u9664\u306e\u63a8\u5b9a\u898f\u5b9a\u306e\u5275\u8a2d\u3055\u308c\u3001\u7d50\u5a5a20\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u592b\u5a66\u306b\u9650\u308a\u3001\u59bb\u304c\u4f4f\u3093\u3067\u3044\u305f\u571f\u5730\u30fb\u5efa\u7269(\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u542b\u3080)\u3092\u907a\u8d08\u30fb\u8d08\u4e0e\u53d7\u3051\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u4fa1\u984d\u306f\u7279\u5225\u53d7\u76ca\u3068\u3057\u3066\u6271\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c45\u5b85\u306e\u4fa1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u4ed6\u306e\u8ca1\u7523\u3092\u6cd5\u5b9a\u76f8\u7d9a\u3067\u304d\u3001\u6b8b\u3055\u308c\u305f\u914d\u5076\u8005\u306f\u3088\u308a\u591a\u304f\u306e\u73fe\u91d1\u7b49\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3067\u304d\u3001\u751f\u6d3b\u4fdd\u969c\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h4>\u3010\u7a0e\u91d1\u3078\u306e\u5f71\u97ff\u3011<\/h4>\n<p>\u30fb\u7279\u306b\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8d08\u4e0e\u306b\u306f\u914d\u5076\u8005\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u65b9\u304c\u826f\u3044\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2269\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/a0570031043d7155f0e94ccc00c3a572.jpg\" alt=\"\" width=\"882\" height=\"675\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/a0570031043d7155f0e94ccc00c3a572.jpg 882w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/a0570031043d7155f0e94ccc00c3a572-300x230.jpg 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/a0570031043d7155f0e94ccc00c3a572-768x588.jpg 768w\" sizes=\"(max-width: 882px) 100vw, 882px\" \/><\/p>\n<h1><strong>3.<\/strong><strong>\u9810\u91d1\u306e\u4eee\u6255\u3044\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h1>\n<p><strong>\u76f8\u7d9a\u767a\u751f\u5f8c\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u540c\u610f\u304c\u7121\u304f\u3066\u3082\u4e00\u5b9a\u984d\u306e\u9810\u91d1\u306f\u5f15\u304d\u51fa\u305b\u308b\uff01<\/strong><\/p>\n<p>\u76f8\u7d9a\u767a\u751f\u5f8c\u3001\u907a\u7523\u5206\u5272\u524d\u306b\u76f8\u7d9a\u8ca1\u7523\u306e\u9810\u8caf\u91d1\u306e\u6255\u623b\u3057\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u540c\u610f\u304c\u306a\u3044\u9650\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u6642\u7684\u306b\u7acb\u66ff\u6255\u3044\u3092\u3059\u308b\u3053\u3068\u304c\u4e00\u90e8\u306e\u76f8\u7d9a\u4eba\u306e\u8ca0\u62c5\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u4eca\u56de\u306e\u6cd5\u6539\u6b63\u3067\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u540c\u610f\u304c\u306a\u304f\u3068\u3082\u3001\u9280\u884c\u7b49\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3067\u907a\u7523\u5206\u5272\u524d\u306b\u91d1\u878d\u6a5f\u95a2\u3054\u3068\u306b\u3001\u4e0a\u9650\uff11\uff15\uff10\u4e07\u5186\u307e\u3067\u9810\u8caf\u91d1\u306e\u6255\u623b\u3057\u3092\u76f8\u7d9a\u4eba\u5358\u72ec\u3067\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u65b9\u6cd5\uff1a\u2460<\/strong>\u3000\u9280\u884c\u7b49\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3067\u76f4\u63a5\u4eee\u6255\u3044\u3092\u6c42\u3081\u308b<strong>\u3001\u2461\u3000<\/strong>\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u4eee\u6255\u3044\u3092\u7533\u3057\u7acb\u3066\u308b<\/p>\n<p>\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3067\u4eee\u6255\u3044\u3092\u7533\u8acb\u3059\u308b\u304b\u306f\u76f8\u7d9a\u4eba\u306e\u5fc5\u8981\u306a\u8cc7\u91d1\u306b\u7167\u3089\u3057\u3066\u4f7f\u3044\u5206\u3051\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2460\u9280\u884c\u7b49\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3067\u76f4\u63a5\u4eee\u6255\u3044\u3092\u6c42\u3081\u308b\u5834\u5408<\/h4>\n<p>\u30e1\u30ea\u30c3\u30c8\uff1a\u624b\u7d9a\u304d\u3082\u88c1\u5224\u6240\u306b\u6bd4\u3079\u7c21\u6613\u3067\u3001\u4eee\u6255\u306e\u7406\u7531\u304c\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u30c7\u30e1\u30ea\u30c3\u30c8\uff1a\u91d1\u984d\u306b\u4e0a\u9650\u304c\u3042\u308a\u3001A)\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u9810\u8caf\u91d1\u306e\u984d \u00d7 1\/3 \u00d7 \u4eee\u6255\u3044\u3092\u6c42\u3081\u308b\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304b\u3064B) \u91d1\u878d\u6a5f\u95a2\u3054\u3068\u306b\u4e0a\u9650150\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001150\u4e07\u5186\u4ee5\u4e0a\u306e\u4eee\u6255\u3044\u3092\u3059\u308b\u306b\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u9280\u884c\u306b\u76f8\u7d9a\u767a\u751f\u306e\u5c4a\u51fa\u3001\u53e3\u5ea7\u306e\u51cd\u7d50<\/p>\n<p>\u9280\u884c\u306b\u76f8\u7d9a\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u544a\u3052\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u5c4a\u51fa\u7528\u7d19\u3092\u53d7\u53d6\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u53e3\u5ea7\u306f\u3053\u306e\u6642\u70b9\u3067\u51cd\u7d50\u3055\u308c\u3066\u5f15\u304d\u51fa\u3057\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u30fb\u6238\u7c4d\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6<\/p>\n<p>\u6545\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u5168\u3066\u306e\u6238\u7c4d\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u3092\u96c6\u3081\u307e\u3059\u3002<\/p>\n<p>\u30fb\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a<\/p>\n<p>\u5168\u3066\u306e\u6238\u7c4d\u3092\u8abf\u67fb\u3057\u3066\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u76f8\u7d9a\u8ca1\u7523\u306e\u78ba\u5b9a<\/p>\n<p>\u8caf\u91d1\u901a\u5e33\u3084\u6b8b\u9ad8\u8a3c\u660e\u306a\u3069\u3092\u8abf\u67fb\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u3088\u308b\u907a\u7523\u306e\u5206\u3051\u65b9\u306e\u8a71\u3057\u5408\u3044\uff08\u907a\u7523\u5206\u5272\u5354\u8b70\uff09<\/p>\n<p>\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u5408\u610f\u3057\u305f\u3089\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3001\u5168\u54e1\u306e\u7f72\u540d\u3001\u5b9f\u5370\u3067\u306e\u62bc\u5370\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u91d1\u878d\u6a5f\u95a2\u6240\u5b9a\u306e\u76f8\u7d9a\u624b\u7d9a\u4f9d\u983c\u66f8\u3092\u8a18\u5165<\/p>\n<p>\u5404\u9280\u884c\u6240\u5b9a\u306e\u7528\u7d19\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u3084\u5370\u9451\u8a3c\u660e\u306a\u3069\u3068\u3068\u3082\u306b\u63d0\u51fa\u3059\u308b\u3002\u9280\u884c\u306b\u3088\u3063\u3066\u5fc5\u8981\u66f8\u985e\u3084\u305d\u306e\u6709\u52b9\u671f\u9650\u3001\u5404\u624b\u7d9a\u304d\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6255\u3044\u623b\u3057<\/p>\n<p>\u73fe\u91d1\u307e\u305f\u306f\u632f\u8fbc\u307f\u306a\u3069\u306e\u65b9\u6cd5\u3067\u3001\u76f8\u7d9a\u4eba\u3078\u6255\u3044\u623b\u3057\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u203b\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u306f\u5171\u540c\u76f8\u7d9a\u306b\u3088\u308a\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u4e8b\u3082\u51fa\u6765\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u4f9d\u983c\u66f8\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u3054\u7f72\u540d\u3001\u3054\u637a\u5370\uff08\u5b9f\u5370\uff09\u3092\u884c\u3044\u3001\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u3048\u3066\u3001\u63d0\u51fa\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6574\u3046\u524d\u306b\u3001\u63db\u91d1\u3092\u884c\u3044\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2270\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/af32f1db1bcf150617d1eb262b902844.jpg\" alt=\"\" width=\"1100\" height=\"758\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/af32f1db1bcf150617d1eb262b902844.jpg 1100w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/af32f1db1bcf150617d1eb262b902844-300x207.jpg 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/af32f1db1bcf150617d1eb262b902844-768x529.jpg 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/af32f1db1bcf150617d1eb262b902844-1024x706.jpg 1024w\" sizes=\"(max-width: 1100px) 100vw, 1100px\" \/><\/p>\n<h4><strong>\u2461<\/strong>\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u4eee\u6255\u3044\u3092\u7533\u3057\u7acb\u3066\u308b<\/h4>\n<p>\u30e1\u30ea\u30c3\u30c8\uff1a\u91d1\u984d\u306e\u4e0a\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30c7\u30e1\u30ea\u30c3\u30c8\uff1a\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u4eee\u6255\u3044\u3092\u7533\u3057\u7acb\u3066\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u907a\u7523\u5206\u5272\u306e\u5be9\u5224\u307e\u305f\u306f\u8abf\u505c\u3092\u7533\u3057\u7acb\u3066\u308b\u306a\u3069\u306e\u6e96\u5099\u306a\u3069\u306e\u65e5\u6570\u3068\u8cbb\u7528\u304c\u639b\u304b\u308b\u3002\u307e\u305f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5224\u65ad\u306b\u3088\u308a\u4ed6\u306e\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u5229\u76ca\u3092\u5bb3\u3055\u306a\u3044\u7bc4\u56f2\u5185\u3067\u4eee\u6255\u3044\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059<strong>\u3002<\/strong><\/p>\n<h4>\u3010\u7a0e\u91d1\u3078\u306e\u5f71\u97ff\u3011<\/h4>\n<p>\u30fb\u7279\u306b\u5f71\u97ff\u306f\u7121\u3044<\/p>\n<h1><strong>4.<\/strong><strong>\u907a\u7559\u5206\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h1>\n<p><strong>\u65bd\u884c\u65e5\uff1a<\/strong>2019\u5e74\uff17\u6708\uff11\u65e5\uff5e\uff08\u65bd\u884c\u65e5\u524d\u306e\u76f8\u7d9a\u958b\u59cb\u5206\u306f\u5bfe\u8c61\u5916\uff09<\/p>\n<p>\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u4ee5\u4e0b\u306e\uff12\u70b9\u3067\u3059\u3002<\/p>\n<p>\u2460\u3000\u907a\u7559\u5206\u6e1b\u6bba\u8acb\u6c42\u6a29\u306e\u91d1\u92ad\u50b5\u6a29\u5316\u3084\u652f\u6255\u3044\u671f\u9650\u306e\u8a31\u4e0e<\/p>\n<p>\u2461\u3000\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u307e\u3067\u306e\u8ca1\u7523\u304c\u5bfe\u8c61\u3068\u306a\u308b<\/p>\n<p>\u907a\u7559\u5206\u5236\u5ea6\u3068\u306f\u6b8b\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306e\u4e00\u5b9a\u5272\u5408\u3092\u4fdd\u8a3c\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u3064\u307e\u308a\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u66f8\u7b49\u3067\u76f8\u7d9a\u4eba\u306b\u8ca1\u7523\u3092\u4e00\u5207\u6b8b\u3055\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u56f3\u306e\u300c\u88ab\u300d\u4ee5\u5916\u306e\u90e8\u5206\u306f\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u3068\u3057\u3066\u8acb\u6c42\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2272\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/eb218da9db4ddae0453b5a66bb976f34.jpg\" alt=\"\" width=\"1067\" height=\"516\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/eb218da9db4ddae0453b5a66bb976f34.jpg 1067w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/eb218da9db4ddae0453b5a66bb976f34-300x145.jpg 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/eb218da9db4ddae0453b5a66bb976f34-768x371.jpg 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/eb218da9db4ddae0453b5a66bb976f34-1024x495.jpg 1024w\" sizes=\"(max-width: 1067px) 100vw, 1067px\" \/><\/p>\n<h4>\u2460\u3000\u907a\u7559\u5206\u6e1b\u6bba\u8acb\u6c42\u6a29\u306e\u91d1\u92ad\u50b5\u6a29\u5316\u3084\u652f\u6255\u3044\u671f\u9650\u306e\u8a31\u4e0e<\/h4>\n<p>\u907a\u7559\u5206\u6e1b\u6bba\u8acb\u6c42\u6a29\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002\u4eca\u307e\u3067\u306f\u4e8b\u696d\u7b49\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u907a\u8a00\u66f8\u7b49\u3067\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u4e0d\u5e73\u7b49\u306b\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u306e\u3061\u306b\u3001\u76f8\u7d9a\u4eba\u306e\u8ab0\u304b\u304c\u907a\u7559\u5206\u3092\u8acb\u6c42\u3057\u305f\u5834\u5408\u3001\u73fe\u7269\u3067\u306e\u8fd4\u9084\u3057\u304b\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3064\u307e\u308a\u4e0d\u52d5\u7523\u3084\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u306e\u969b\u306b\u5171\u6709\u3068\u306a\u308a\u3001\u4e0d\u4fbf\u304c\u751f\u3058\u3066\u304a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u3092\u300c\u73fe\u7269\u300d\u3067\u306f\u306a\u304f\u300c\u91d1\u92ad\u300d\u3067\u8acb\u6c42\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u305d\u306e\u5fc5\u8981\u306a\u91d1\u92ad\u3092\u76f4\u3061\u306b\u6e96\u5099\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u88c1\u5224\u6240\u306b\u5bfe\u3057\u3001\u652f\u6255\u3044\u671f\u9650\u306e\u8a31\u4e0e\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n<h4>\u2461\u3000\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u307e\u3067\u306e\u8ca1\u7523\u304c\u5bfe\u8c61\u3068\u306a\u308b<\/h4>\n<p>\u4eca\u307e\u3067\u306f\u300c\u76f8\u7d9a\u4eba\u306b\u5bfe\u3059\u308b\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u8cc7\u91d1\u30fb\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u30fb\u4e8b\u696d\u7528\u8cc7\u91d1\u30fb\u7d50\u7d0d\u91d1\u30fb\u7d50\u5a5a\u306e\u6301\u53c2\u91d1\u7b49\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u9593\u5236\u9650\u306a\u304f\u3001\u3059\u3079\u3066\u3055\u304b\u306e\u307c\u3063\u3066\u907a\u7559\u5206\u7b97\u5b9a\u57fa\u790e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u7b97\u5165\u300d\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u4eca\u5f8c\u306f10\u5e74\u4ee5\u4e0a\u307e\u3048\u306b\u751f\u524d\u8d08\u4e0e\u3057\u305f\u3082\u306e\u306f\u907a\u7559\u5206\u306e\u57fa\u790e\u3068\u306a\u308b\u8ca1\u7523\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h1><strong>5.<\/strong><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u3084\u770b\u75c5\u3067\u8ca2\u732e\u3057\u305f\u89aa\u65cf\u306f\u91d1\u92ad\u8981\u6c42\u304c\u53ef\u80fd\u306b\uff08\u7279\u5225\u5bc4\u4e0e\u6599\u306e\u8acb\u6c42\uff09<\/strong><\/h1>\n<p><strong>\u88ab\u76f8\u7d9a\u4eba\u3084\u305d\u306e\u8ca1\u7523\u7dad\u6301\u306a\u3069\u306b\u5354\u529b\u3057\u305f\u89aa\u65cf\u306f\u975e\u8ab2\u7a0e\u3067\u91d1\u92ad\u8acb\u6c42\u304c\u53ef\u80fd\u306b\uff01<\/strong><\/p>\n<p><strong>\u65bd\u884c\u65e5\uff1a<\/strong>2019\u5e74\uff17\u6708\uff11\u65e5\uff5e\uff08\u65bd\u884c\u65e5\u524d\u306e\u76f8\u7d9a\u958b\u59cb\u5206\u306f\u5bfe\u8c61\u5916\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2273\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/44f81bf070c33d8cdeaaa68dc88f6135.jpg\" alt=\"\" width=\"1083\" height=\"632\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/44f81bf070c33d8cdeaaa68dc88f6135.jpg 1083w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/44f81bf070c33d8cdeaaa68dc88f6135-300x175.jpg 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/44f81bf070c33d8cdeaaa68dc88f6135-768x448.jpg 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/44f81bf070c33d8cdeaaa68dc88f6135-1024x598.jpg 1024w\" sizes=\"(max-width: 1083px) 100vw, 1083px\" \/><\/p>\n<h4><strong>\u3010<\/strong><strong>\u7279\u5225\u5bc4\u4e0e\u6599\u3068\u306f\u3011<\/strong><\/h4>\n<p><strong>\u2460\u3000<\/strong><strong>\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\uff1a\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1<\/strong><\/p>\n<p>\u521d\u3081\u306b\u3001\u5bc4\u4e0e\u5206\u3068\u306f\u3001<strong>\u76f8\u7d9a\u4eba\u304c<\/strong>\u88ab\u76f8\u7d9a\u4eba\u3078\u306e\u7121\u511f\u306e\u7642\u990a\u4ecb\u8b77\u3084\u52b4\u52d9\u3092\u3057\u305f\u5834\u5408\u306b\u3001\u76f8\u7d9a\u5206\u306b\u30d7\u30e9\u30b9\u3057\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3055\u305b\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u5275\u8a2d\u3055\u308c\u305f\u7279\u5225\u5bc4\u4e0e\u8acb\u6c42\u6a29\u3068\u306f\u3001\u7fa9\u7406\u306e\u7236\u6bcd\u306a\u3069\u3078\u7121\u511f\u306e\u7642\u990a\u4ecb\u8b77\u3092\u3057\u305f\u5834\u5408\u3001<strong>\u76f8\u7d9a\u4eba\u3067\u306a\u304f\u3066\u3082<\/strong>\u5bc4\u4e0e\u5206\u304c\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u30ab\u30d5\u30a7\u7b49\u5bb6\u65cf\u7d4c\u55b6\u5e97\u3084\u8fb2\u696d\u3092\u624b\u4f1d\u3063\u305f\u5834\u5408\u3082\u540c\u69d8\u306b\u8acb\u6c42\u6a29\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304b\u3063\u305f\u89aa\u65cf\u3001\u4f8b\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u306e\u914d\u5076\u8005\u306a\u3069\u306e\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u4eba\u306f\u3001\u76f8\u7d9a\u4eba\u4ee5\u4e0a\u306b\u7642\u990a\u4ecb\u8b77\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3053\u308c\u307e\u3067\u76f8\u7d9a\u5206\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u610f\u5fd7\u3092\u6301\u3063\u3066\u8ca1\u7523\u3092\u6e21\u3059\u5834\u5408\u306b\u306f\u990a\u5b50\u7e01\u7d44\u3092\u884c\u3063\u305f\u308a\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u7b49\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u3053\u3068\u3082\u591a\u304b\u3063\u305f\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4eca\u56de\u306e\u5275\u7acb\u306b\u3088\u3063\u3066\u6a29\u5229\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u306e\u914d\u5076\u8005\u304c\u7279\u5225\u5bc4\u4e0e\u8005\u3068\u3057\u3066\u3001\u7279\u5225\u5bc4\u4e0e\u6599\u306e\u8acb\u6c42\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u7279\u5225\u5bc4\u4e0e\u8005\u306e\u6761\u4ef6\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u3067\u306a\u3044\u89aa\u65cf\uff08\u914d\u5076\u8005\u30016\u89aa\u7b49\u5185\u306e\u8840\u65cf\u30013\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09\u3067\u3059\u3002\u53d7\u3051\u53d6\u308c\u308b\u91d1\u984d\u306f\u300c\u7642\u990a\u4ecb\u8b77\u306e\u65e5\u5f53\u5206 \u00d7 \u65e5\u6570\u300d\u304c\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u3010\u6ce8\u610f\u70b9\u3011<\/h4>\n<p>\u7279\u5225\u5bc4\u4e0e\u306b\u3088\u308a\u76f8\u7d9a\u8ca1\u7523\u304c\u6e1b\u308a\u3001\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308b\u8ca1\u7523\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u3010\u7a0e\u91d1\u3078\u306e\u5f71\u97ff\u3011<\/h4>\n<p>\u30fb\u7279\u5225\u5bc4\u4e0e\u6599\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3001\u652f\u6255\u3046\u3079\u304d\u76f8\u7d9a\u4eba\u304b\u3089\u306f\u907a\u7523\u7dcf\u984d\u304b\u3089\u5bc4\u4e0e\u5206\u3068\u3057\u3066\u6e21\u3059\u5206\u306e\u7dcf\u984d\u3092\u63a7\u9664\u3057\u3001\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\uff08\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523 = \u907a\u7523\u7dcf\u984d \u2013 \u5bc4\u4e0e\u5206\u306e\u7dcf\u984d\uff09<\/p>\n<p>\u5bc4\u4e0e\u5206\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u5206\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u901a\u5e38\u306e\u8a08\u7b97\u3068\u306f\u82e5\u5e72\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u306e\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3001\u307e\u305f\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u6c7a\u3081\u305f\u76f8\u7d9a\u5206\u3067\u5206\u5272\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u5bc4\u4e0e\u5206\u3092\u53d7\u3051\u53d6\u308b\u76f8\u7d9a\u4eba\u306f\u3001\u5bc4\u4e0e\u5206\u306b\u30d7\u30e9\u30b9\u3057\u3066\u76f8\u7d9a\u5206\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\uff08\u4f8b\uff09<\/strong><\/p>\n<p>\u76f8\u7d9a\u4eba\u8ca1\u7523\u7dcf\u984d\u3000\u30006000\u4e07<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3000\u5b50\uff21\u3001\u3000\u5b50\uff22\u3001\u3000\u5b50\uff22\u306e\u914d\u5076\u8005<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"104\">\n<p><strong>\u3000<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>\u5bc4\u4e0e\u5206\u306a\u3057<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>\u5bc4\u4e0e\u5206\u6709\u308a<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>\u7279\u5225\u5bc4\u4e0e\u5206\u6709\u308a<\/strong><\/p>\n<\/td>\n<td width=\"178\">\n<p><strong>\u5b50B\u6b7b\u4ea1\u3001\u7279\u5225\u5bc4\u4e0e\u5206\u3042\u308a<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">\n<p><strong>\u5b50A<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>3,000<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>2,800<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>2,800<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<td width=\"178\">\n<p><strong>5,600<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">\n<p><strong>\u5b50B<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>3,000<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>2,800<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>2,800<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<td width=\"178\">\n<p><strong>\u3000<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">\n<p><strong>\u5b50B\u306e\u5bc4\u4e0e<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>\u3000<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>400<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>\u3000<\/strong><\/p>\n<\/td>\n<td width=\"178\">\n<p><strong>\u3000<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">\n<p><strong>\u5b50B\u306e\u914d\u5076\u8005<\/strong><\/p>\n<p><strong>\u306e\u7279\u5225\u5bc4\u4e0e<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>\u3000<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>\u3000<\/strong><\/p>\n<\/td>\n<td width=\"142\">\n<p><strong>400<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<td width=\"178\">\n<p><strong>400<\/strong><strong>\u4e07<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h1><strong>6.<\/strong><strong>\u907a\u8a00\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h1>\n<p><strong>\u00a0<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2275\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/98c4ffbf29f51cd86c6f35703621e0ac.jpg\" alt=\"\" width=\"1082\" height=\"651\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/98c4ffbf29f51cd86c6f35703621e0ac.jpg 1082w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/98c4ffbf29f51cd86c6f35703621e0ac-300x180.jpg 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/98c4ffbf29f51cd86c6f35703621e0ac-768x462.jpg 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2019\/06\/98c4ffbf29f51cd86c6f35703621e0ac-1024x616.jpg 1024w\" sizes=\"(max-width: 1082px) 100vw, 1082px\" \/><\/strong><\/p>\n<p>\u907a\u8a00\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u5225\u306e\u8a18\u4e8b\u3067\u8a18\u8f09\u3055\u305b\u3066\u9802\u3044\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u8003\u304f\u3060\u3055\u3044<\/p>\n<p>\u53c2\u8003\u30ea\u30f3\u30af\uff1ahttps:\/\/asagi-tax.com\/setsuzeinoki\/last-will-and-testament-1129<\/p>\n<h4><strong>1<\/strong><strong>\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u8ca1\u7523\u76ee\u9332\u306f\u30d1\u30bd\u30b3\u30f3\u3067\u306e\u4f5c\u6210\u3067\u3082OK\u306b\uff01<\/strong><\/h4>\n<p><strong>\u65bd\u884c\u65e5\uff1a<\/strong>2019\u5e741\u670813\u65e5\uff5e<\/p>\n<p>\u3053\u308c\u307e\u3067\u300c\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u300d\u306f\u3001\u907a\u8a00\u66f8\u3068\u6dfb\u4ed8\u3059\u308b\u8ca1\u7523\u76ee\u9332\u7b49\u3059\u3079\u3066\u306e\u66f8\u985e\u3092\u624b\u66f8\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u30012019\u5e741\u670813\u65e5\u304b\u3089\u306f\u3001\u907a\u8a00\u66f8\u306b\u6dfb\u4ed8\u3059\u308b<strong>\u8ca1\u7523\u76ee\u9332<\/strong>\u3092\u30d1\u30bd\u30b3\u30f3\u3067\u4f5c\u6210\u3084\u3001\u76f8\u7d9a\u8ca1\u7523\u30ea\u30b9\u30c8\u3092\u4e0d\u52d5\u7523\u767b\u8a18\u7c3f\u8b04\u672c\u3084\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u7b49\u3067\u51fa\u6765\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u6dfb\u4ed8\u3059\u308b\u66f8\u985e\u306b\u306f\u3001\u3059\u3079\u3066\u306e\u30da\u30fc\u30b8\u306b\u7f72\u540d\u3057\u3066\u30cf\u30f3\u30b3\u3092\u62bc\u3057\u307e\u3059\u3002\u8ca1\u7523\u91cf\u306b\u3088\u3063\u3066\u306f\u4f5c\u696d\u304c\u591a\u304f\u3001\u66f8\u304d\u5199\u3059\u969b\u306b\u9593\u9055\u3048\u304c\u8d77\u304d\u308b\u3001\u4e00\u90e8\u306e\u4fdd\u6709\u8cc7\u7523\u306e\u5909\u5316\u306b\u5bfe\u3057\u3066\u3001\u5168\u3066\u306e\u8a18\u8f09\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306a\u3069\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u907a\u8a00\u66f8\u4f5c\u6210\u6642\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3057\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u907a\u8a00\u66f8\u672c\u4f53\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u306b\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><strong>2<\/strong><strong>\u6cd5\u52d9\u5c40\u3067\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u306e\u4fdd\u7ba1\u304c\u53ef\u80fd\uff01<\/strong><\/h4>\n<p><strong>\u65bd\u884c\u65e5\uff1a<\/strong>2020\u5e747\u670810\u65e5\uff5e\uff08\u65bd\u884c\u65e5\u524d\u306e\u65b0\u3057\u3044\u65b9\u5f0f\u306b\u3088\u308b\u4f5c\u6210\u306f\u5bfe\u8c61\u5916\uff09<\/p>\n<p>\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u306e\u4fdd\u7ba1\u304c\u6cd5\u52d9\u5c40\u3067\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u307e\u3067\u3001\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u66f8\u306f\u907a\u8a00\u8005\u304c\u81ea\u3089\u81ea\u5b85\u3067\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u4fdd\u7ba1\u5834\u6240\u304c\u76f8\u7d9a\u306e\u6642\u70b9\u3067\u898b\u3064\u304b\u3089\u306a\u3044\u3001\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u304c\u8907\u6570\u679a\u51fa\u3066\u304f\u308b\u3001\u6700\u60aa\u7b2c\u4e09\u8005\u306b\u507d\u9020\u3055\u308c\u308b\u306a\u3069\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>2020\u5e747\u670810\u65e5\u304b\u3089\u306f\u3001\u5b89\u4fa1\u306a\u624b\u6570\u6599\u3067\u5b89\u5168\u306b\u6cd5\u52d9\u5c40\u3067\u300c\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u300d\u3092\u4fdd\u7ba1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b\u907a\u65cf\u306f\u6cd5\u52d9\u5c40\u3067\u907a\u8a00\u66f8\u306e\u78ba\u8a8d\u304c\u51fa\u6765\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u300c\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u300d\u304c\u6709\u52b9\u306b\u306a\u308b\u306b\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u300c\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u300d\u304c\u5fc5\u8981\u3067\u3057\u305f\u304c\u3001\u4e0d\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u3059\u3050\u306b\u76f8\u7d9a\u306e\u624b\u7d9a\u304d\u3092\u59cb\u3081\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u3010\u6ce8\u610f\u70b9\u3011<\/h4>\n<p>\u6cd5\u52d9\u5c40\u306f\u3001\u907a\u8a00\u66f8\u3092\u9810\u304b\u308b\u969b\u306b\u907a\u8a00\u66f8\u304c\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u69d8\u5f0f\u306b\u5408\u3063\u3066\u3044\u308b\u304b\u3001\u30c1\u30a7\u30c3\u30af\u3092\u3057\u3066\u304f\u308c\u308b\u6b63\u5f0f\u306a\u907a\u8a00\u66f8\u304c\u6b8b\u305b\u307e\u3059\u304c\u3001\u5185\u5bb9\u306b\u95a2\u3057\u3066\u306f\u5be9\u67fb\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u907a\u8a00\u66f8\u3092\u958b\u793a\u3057\u305f\u969b\u306b\u5185\u5bb9\u306b\u30c8\u30e9\u30d6\u30eb\u3092\u542b\u3093\u3060\u907a\u8a00\u66f8\u304c\u4fdd\u5b58\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f5c\u6210\u6642\u306b\u306f\u5185\u5bb9\u306b\u3064\u3044\u3066\u5f01\u8b77\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u300c\u4e89\u65cf\u300d\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u304a\u6c17\u3092\u4ed8\u3051\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3054\u672c\u4eba\u304c\u6cd5\u52d9\u5c40\u306b\u5c4a\u3051\u51fa\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u3054\u9ad8\u9f62\u306b\u306a\u308a\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u9810\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u6cd5\u52d9\u7701\u53c2\u8003\uff1a<a href=\"http:\/\/www.moj.go.jp\/MINJI\/minji03_00051.html\">http:\/\/www.moj.go.jp\/MINJI\/minji03_00051.html<\/a><\/p>\n<h4>\u3010\u7a0e\u91d1\u3078\u306e\u5f71\u97ff\u3011<\/h4>\n<p>\u30fb\u7279\u306b\u5f71\u97ff\u306f\u7121\u3044<\/p>\n<h1><strong>7.<\/strong><strong>\u307e\u3068\u3081<\/strong><\/h1>\n<p>\u3044\u304b\u304c\u3060\u3063\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u6700\u521d\u306b\u3082\u7533\u3057\u4e0a\u3052\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u6c11\u6cd5\u306e\u76f8\u7d9a\u6cd5\u306e\u6539\u6b63\u306f\u300e\u914d\u5076\u8005\u3092\u5b88\u308b\u300f\u305f\u3081\u306e\u6539\u6b63\u3068\u8a00\u3048\u307e\u3059\u3002\u76f8\u7d9a\u306f\u3001\u6cd5\u5f8b\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3068\u7a0e\u91d1\u3068\u3044\u3046\u30eb\u30fc\u30eb\u306e\uff12\u3064\u306e\u5074\u9762\u304b\u3089\u898b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u30011\u756a\u5927\u4e8b\u306a\u3082\u306e\u306f\u3001\u300c\u3054\u81ea\u8eab\u306e\u304a\u8003\u3048\u300d\u3068\u300c\u8a08\u753b\u300d\u3092\u65e9\u3081\u306b\u6c7a\u3081\u308b\u3053\u3068\u3067\u3059\u3002\u4f53\u8abf\u4e0d\u826f\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u300c\u5951\u7d04\u884c\u70ba\u300d\u300c\u5224\u65ad\u884c\u70ba\u300d\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u3068\u3001\u672c\u65e5\u304a\u4f1d\u3048\u3057\u305f\u7279\u4f8b\u306a\u3069\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u65e9\u3081\u306b\u8ca1\u7523\u306e\u73fe\u72b6\u3092\u6b63\u3057\u304f\u8a8d\u8b58\u3001\u7d0d\u7a0e\u984d\u3092\u628a\u63e1\u3001\u9069\u5207\u306a\u4e8b\u524d\u5bfe\u7b56\u3092\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u306e\u6c11\u6cd5\u306e\u76f8\u7d9a\u6cd5\u306e\u6539\u6b63\u306f\u300e\u914d\u5076\u8005\u3092\u5b88\u308b\u300f\u305f\u3081\u306e\u6539\u6b63\u3068\u8a00\u3048\u307e\u3059\u3002 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