{"id":969,"date":"2015-11-18T16:00:07","date_gmt":"2015-11-18T07:00:07","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=969"},"modified":"2018-04-06T14:40:55","modified_gmt":"2018-04-06T05:40:55","slug":"for-sole-proprietors-and-taxes","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/for-sole-proprietors-and-taxes-969","title":{"rendered":"\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u7b49\u300d\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u8cb4\u65b9\u306f\u81ea\u5206\u304c\u7d0d\u3081\u3066\u3044\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u3069\u306e\u304f\u3089\u3044\u77e5\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/p>\n<p>\u3082\u3057\u8cb4\u65b9\u304c\u4f1a\u793e\u54e1\u306a\u3089\u3001\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u3044\u308b\u4e8b\u3055\u3048\u610f\u8b58\u305b\u305a\u306b\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3057\u304b\u3057\u3001\u500b\u4eba\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3089\u4e8b\u696d\u4e3b\u306f\u3044\u304f\u3064\u304b\u306e\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\uff08\u652f\u6255\u3046\uff09\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u8d77\u696d\u3057\u305f\u3070\u304b\u308a\u3067\u8d64\u5b57\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u524d\u5e74\u306b\u53ce\u5165\u304c\u6709\u308c\u3070\u7a0e\u91d1\u306e\u652f\u6255\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306a\u3069\u306f\u524d\u5e74\u5206\u306e\u6240\u5f97\u306b\u304b\u304b\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002\u4eca\u56de\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u8d77\u696d\u3059\u308b\u6642\u306b\u6c17\u3092\u3064\u3051\u305f\u3044\u7a0e\u91d1\u3084\u3001\u5065\u5eb7\u4fdd\u967a\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n <!--more--><\/p>\n<h3 id=\"0\">\u76ee\u6b21<\/h3>\n<ol>\n<li><a href=\"#1\">\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e3b\u306a\u7a0e\u91d1\uff16\uff0b\uff11<\/a><\/li>\n<li><a href=\"#2\">\u305d\u308c\u305e\u308c\u306e\u7a0e\u306b\u3064\u3044\u3066\u306e\u8aac\u660e<\/a><\/li>\n<li><a href=\"#3\">\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u3068\u52a0\u308f\u308b\u7a0e\u3068\u4fdd\u967a\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a href=\"#4\">\u7d0d\u7a0e\u30bf\u30a4\u30e0\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/a><\/li>\n<li><a href=\"#5\">\u7a0e\u91d1\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a href=\"#6\">\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\uff31\uff06\uff21\u3000\u3068\u3000\u554f\u5408\u305b\u5148<\/a><\/li>\n<\/ol>\n<h3 id=\"1\">\uff11\uff0e\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e3b\u306a\u7a0e\u91d1\uff16\uff0b\uff11<\/h3>\n<p>\u6700\u521d\u306b\u3001\u7a0e\u91d1\u306e\u7a2e\u985e\u3084\u8ab2\u7a0e\u6761\u4ef6\u7b49\u3092\u307e\u3068\u3081\u305f\u4e00\u89a7\u8868\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-990\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei11.jpg\" alt=\"zei11\" width=\"675\" height=\"398\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei11.jpg 675w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei11-300x177.jpg 300w\" sizes=\"(max-width: 675px) 100vw, 675px\" \/><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u6709\u308a\u307e\u3059\u3002\u7279\u306b\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3082\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u65e9\u3081\u306b\u6e96\u5099\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"2\">\uff12\uff0e\u305d\u308c\u305e\u308c\u306e\u7a0e\u306b\u3064\u3044\u3066\u306e\u8aac\u660e<\/h3>\n<ol>\n<li><a href=\"#2-1\">\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff3b\u56fd\u7a0e\uff3d<\/a><\/li>\n<li><a href=\"#2-2\">\u4f4f\u6c11\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/a><\/li>\n<li><a href=\"#2-3\">\u500b\u4eba\u4e8b\u696d\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/a><\/li>\n<li><a href=\"#2-4\">\u6d88\u8cbb\u7a0e\uff3b\u56fd\u7a0e\uff3d\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/a><\/li>\n<li><a href=\"#2-5\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/a><\/li>\n<li><a href=\"#2-6\">\u511f\u5374\u8cc7\u7523\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/a><\/li>\n<li><a href=\"#2-7\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\uff08\u7a0e\uff09<\/a><\/li>\n<\/ol>\n<h4 id=\"2-1\">\uff12\uff0d\uff11\u3000\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff3b\u56fd\u7a0e\uff3d<\/h4>\n<ul>\n<li>\u4e8b\u696d\u4e3b\u81ea\u8eab\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/li>\n<li>\u524d\u5e74\u5206\u306e\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\uff12\u6708\uff11\uff16\u65e5\uff5e\uff13\u6708\uff11\uff15\u65e5\u306e\u7533\u544a\u671f\u9593\uff08\u5e74\u306b\u3088\u308a\u524d\u5f8c\u3059\u308b\u4e8b\u304c\u6709\u308a\u307e\u3059\uff09\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u7b97\u51fa\u3057\u305f\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<li>\u7d0d\u4ed8\u671f\u9650\u306f\u539f\u5247\uff13\u6708\uff11\uff15\u65e5\uff08\u305d\u306e\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u671f\u9650\u65e5\uff09\u3067\u3059\u3002\u300c\u632f\u66ff\u7d0d\u7a0e\u300d<sup>\uff0a<\/sup>\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\uff14\u6708\u4e2d\u65ec\u304b\u3089\u4e0b\u65ec\u3068\u306a\u308a\u307e\u3059\u3002\uff08<sup>\uff0a<\/sup>\u3000\u300c\uff15\uff0e\u7a0e\u91d1\u306e\u7d0d\u4ed8\u65b9\u6cd5\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u3000\uff09<\/li>\n<li><u>\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u65e5\u307e\u3067\u5ef6\u6ede\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\uff01<\/u><\/li>\n<li>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u8ca1\u6e90\u78ba\u4fdd\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u91d1\u3067\u3059\u3002\u5e73\u6210\uff14\uff19\u5e74\u307e\u3067\u5404\u5e74\u5206\u306b\u3064\u3044\u3066\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u6240\u5f97\u7a0e\u3068\u4f75\u305b\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u203b\u78ba\u5b9a\u7533\u544a\u3092<strong>\u300c\u9752\u8272\u7533\u544a\u300d<\/strong>\u3067\u884c\u3046\u3068\u3001<strong>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/strong>\u306a\u3069\u306e\u7279\u5178\u3092\u53d7\u3051\u308b\u4e8b\u304c\u3067\u304d\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<strong>\u7bc0\u7a0e\u306e\u6728<\/strong><span style=\"color: #0000ff;\"><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/five-benefits-of-blue-return-899\" target=\"_blank\" rel=\"noopener\">\u300e\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c\u9752\u8272\u7533\u544a\u300d\uff15\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u300f<\/a><\/span>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><strong><br \/>\n \u8a08\u7b97\u65b9\u6cd5<\/strong>\u3000\u3000\u203b\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u696d\u3092\u9664\u304f\uff09\u306b\u3088\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\uff08\u5c71\u6797\u6240\u5f97\u3001\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09<strong>\u00a0<\/strong><\/p>\n<p>\u2460\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<table style=\"height: 34px;\" width=\"600\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>\u3000\u3000\u3000\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d<\/strong>\u2460<strong>\u3000\uff1d\u3000\u7dcf\u53ce\u5165\u91d1\u984d\u3000\uff0d\u3000\u5fc5\u8981\u7d4c\u8cbb\u3000\uff0d\u3000\u6240\u5f97\u63a7\u9664<\/strong><sup>\uff0a<\/sup><strong>\u3000<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff0a\u4e3b\u306a\u6240\u5f97\u63a7\u9664\u3068\u3057\u3066\u306f\u3001\u57fa\u790e\u63a7\u9664\u30fb\u533b\u7642\u8cbb\u63a7\u9664\u30fb\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306a\u3069\u304c\u6709\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u7b49\u306e\u6761\u4ef6\u304c\u6709\u308a\u307e\u3059\u3002<img loading=\"lazy\" decoding=\"async\" class=\" size-full wp-image-976 alignright\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei2.jpg\" alt=\"zei2\" width=\"409\" height=\"116\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei2.jpg 409w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei2-300x85.jpg 300w\" sizes=\"(max-width: 409px) 100vw, 409px\" \/><\/p>\n<p>\u2461\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002\u53f3\u8868\u306e\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u306e\u8a72\u5f53\u3059\u308b\u7a0e\u7387\u3001\u63a7\u9664\u984d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table style=\"height: 34px;\" width=\"600\">\n<tbody>\n<tr>\n<td><strong>\u3000\u3000<span style=\"color: #000080;\">\u3000\u6240\u5f97\u7a0e\u984d<\/span><\/strong><span style=\"color: #000080;\">\u2461<strong>\u3000\uff1d\u3000\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d<\/strong>\u2460<strong>\u3000\u00d7\u3000\u7a0e\u7387\u3000\uff0d\u3000\u63a7\u9664\u984d\u3000<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b\uff1a\u524d\u5e74\u306e\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u304c\uff13\uff11\uff10\u4e07\u5186\u306e\u5834\u5408\u3001\u7a0e\u7387\uff11\uff10\uff05\u3001\u63a7\u9664\u984d\uff19\uff17\uff15\uff10\uff10\u5186<\/p>\n<p>\uff13\uff0c\uff11\uff10\uff10\uff10\uff0c\uff10\uff10\uff10 \u00d7 \uff10.\uff11 \uff0d \uff19\uff17,\uff15\uff10\uff10 \uff1d \uff12\uff11\uff12,\uff15\uff10\uff10\u3000\u3000\u3000\u6240\u5f97\u7a0e\u984d\u306f\uff12\uff11\uff12,\uff15\uff10\uff10\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2462\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<table style=\"height: 34px;\" width=\"600\">\n<tbody>\n<tr>\n<td><strong>\u3000<span style=\"color: #000080;\">\u3000\u3000\u57fa\u6e96\u6240\u5f97\u7a0e\u984d<\/span><\/strong><span style=\"color: #000080;\">\u2462<strong>\u3000\uff1d\u3000\u6240\u5f97\u7a0e\u984d<\/strong>\u2461<strong>\u3000\uff0d\u3000\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d<sup>\uff0a\u3000<\/sup><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><sup>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff0a <\/sup>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3084\u5bc4\u4ed8\u91d1\u7279\u5225\u63a7\u9664\u306a\u3069<\/p>\n<p>\u2463\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<table style=\"height: 34px;\" width=\"600\">\n<tbody>\n<tr>\n<td><strong>\u3000<span style=\"color: #000080;\">\u3000\u3000\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d<\/span><\/strong><span style=\"color: #000080;\">\u2463<strong>\u3000\uff1d\u3000\u57fa\u6e96\u6240\u5f97\u7a0e\u984d<\/strong>\u2462<strong>\u3000\u00d7\u3000\uff12\uff0e\uff11\uff05\u3000<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2464\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<table style=\"height: 34px;\" width=\"600\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>\u3000\u3000\u3000\u7d0d\u4ed8\u7a0e\u984d\u3000\uff1d\u3000\u57fa\u6e96\u6240\u5f97\u7a0e\u984d<\/strong>\u2462<strong>\u3000\uff0b\u3000\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d<\/strong>\u2463\u3000<strong>\u3000<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\">\uff3b<a href=\"#2\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h4 id=\"2-2\">\uff12\uff0d\uff12\u3000\u4f4f\u6c11\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/h4>\n<ul style=\"list-style-type: disc;\">\n<li>\uff11\u6708\uff11\u65e5\u306b\u4f4f\u6240\u304c\u3042\u308b\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3001\u5404\u7a2e\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u91d1\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u7279\u306b\u7533\u544a\u306e\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/li>\n<li>\u524d\u5e74\u5206\u306e\u53ce\u5165\u3092\u3082\u3068\u306b\u5f53\u5e74\u306e\u4f4f\u6c11\u7a0e\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u3001\uff16\u6708\u306b\u7d0d\u4ed8\u901a\u77e5\u304c\u5404\u5730\u65b9\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u6642\u70b9\u3067\u306e\u53ce\u5165\u304c\u3001<u>\u524d\u5e74\u306b\u6bd4\u3079\u6e1b\u5c11\u3057\u305f\u5834\u5408\u3084\u7121\u53ce\u5165\u306e\u5834\u5408\u3067\u3082\u3001\u524d\u5e74\u53ce\u5165\u984d\u3067\u6c7a\u5b9a\u3057\u305f\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u4e8b<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\uff16\u6708\u306b\u5168\u984d\u3092\u7d0d\u3081\u308b\u300c\u4e00\u62ec\u7d0d\u4ed8\u300d\u304b\u3001\u5e74\uff14\u56de\uff08\uff16\u6708\u3001\uff18\u6708\u3001\uff11\uff10\u6708\u3001\u7fcc\u5e74\uff11\u6708\uff09\u306b\u5206\u3051\u3066\u7d0d\u3081\u308b\u300c\u5206\u5272\u7d0d\u4ed8\u300d\u3092\u9078\u629e\u3059\u308b\u4e8b\u304c\u51fa\u6765\u307e\u3059\u3002<\/li>\n<li>\u4f4f\u6c11\u7a0e\u306b\u306f\u300c\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u300d\u3068\u300c\u5e02\u753a\u6751\u6c11\u7a0e\u300d\u304c\u6709\u308a\u3001\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u3092\u4f75\u305b\u3066\u5e02\u753a\u6751\u3078\u7d0d\u3081\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6771\u4eac\uff12\uff13\u533a\u3067\u306f\u300c\u7279\u5225\u533a\u6c11\u7a0e\u300d\u304c\u6709\u308a\u3001\u90fd\u6c11\u7a0e\u3068\u7279\u5225\u533a\u6c11\u7a0e\u3092\u5404\u533a\u3078\u7d0d\u3081\u308b\u4e8b\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u4f4f\u6c11\u304c\u5747\u7b49\u306b\u8ca0\u62c5\u3059\u308b\u300c\u5747\u7b49\u5272\u300d\u3001\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u53ce\u5165\u306e\u3042\u308b\u65b9\u306b\u6240\u5f97\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u300c\u6240\u5f97\u5272\u300d\u304c\u6709\u308a\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u984d\u306e\u7a0e\u7387\u7b49\u306f\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u8a08\u7b97\u65b9\u6cd5\u3000\uff1a<\/p>\n<table style=\"height: 34px;\" width=\"600\">\n<tbody>\n<tr>\n<td><strong>\u3000\u3000\u3000<span style=\"color: #000080;\">\u4f4f\u6c11\u7a0e<\/span><\/strong><span style=\"color: #000080;\"> <strong>\uff1d <\/strong><\/span><strong><span style=\"color: #0000ff;\"><span style=\"color: #000080;\">\u6240\u5f97\u5272\uff08\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u00d7\u6240\u5f97\u5272\u7a0e\u7387\uff09\uff0b\u3000\u5747\u7b49\u5272<\/span>\u3000<\/span>\u3000\u3000\u3000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\u3000\uff1a\u3000\u6a2a\u6d5c\u5e02\u3068\u6771\u4eac\u90fd\u306e\u4f4f\u6c11\u7a0e\uff08\uff12\uff10\uff11\uff15\u5e74\uff18\u6708\uff12\uff10\u65e5\u73fe\u5728\uff09<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u3000\u3000\u6a2a\u6d5c\u5e02\u306e\u4f4f\u6c11\u7a0e\uff08\u770c\uff0b\u5e02\uff09\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u6240\u5f97\u5272\u7a0e\u7387\uff11\uff10\uff0e\uff10\uff12\uff15\uff05\u3000\u5747\u7b49\u5272\uff16\uff12\uff10\uff10\u5186<\/li>\n<li>\u3000\u3000\u6771\u4eac\u90fd\u306e\u4f4f\u6c11\u7a0e\uff08\u90fd\uff0b\u5e02\u753a\u6751\u30fb\u7279\u5225\u533a\u6c11\uff09\u3000\u6240\u5f97\u5272\u7a0e\u7387\uff11\uff10\uff05\u3000\u5747\u7b49\u5272\uff15\uff10\uff10\uff10\u5186<\/li>\n<\/ul>\n<p style=\"text-align: right;\">\uff3b<a href=\"#2\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h4 id=\"2-3\">\uff12\uff0d\uff13\u3000\u500b\u4eba\u4e8b\u696d\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/h4>\n<ul>\n<li>\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u6240\u5f97\u3084\u53ce\u5165\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5730\u65b9\u7a0e\u3067\u3001<u>\u4e8b\u52d9\u6240\u30fb\u5e97\u8217\u7b49\u6240\u5728\u5730\u306e\u90fd\u9053\u5e9c\u770c<\/u>\u306b\u7d0d\u3081\u307e\u3059\u3002<\/li>\n<li><strong>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u7279\u306b\u7533\u544a\u306e\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u65b9\u306e\u307f\u3001\uff18\u6708\u306b\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\uff08\u9045\u308c\u3066\uff19\u6708\u9001\u4ed8\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u7d0d\u4ed8\u671f\u9650\u3082\u5909\u66f4\u3055\u308c\u307e\u3059\u3002\uff09<\/li>\n<li>\uff12\u56de\uff08\uff18\u6708\u3068\uff11\uff11\u6708\uff09\u306e\u5206\u5272\u7d0d\u4ed8\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u62ec\u7d0d\u4ed8\u306e\u53ef\u80fd\u306a\u5730\u57df\u3082\u6709\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u5e74\u9593\u4e8b\u696d\u6240\u5f97\u304c\u4e8b\u696d\u4e3b\u63a7\u9664<\/strong><sup>\uff0a<\/sup><strong>\u306e\u984d\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u7d0d\u7a0e\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong><\/li>\n<li>\uff0a<u>\u4e8b\u696d\u4e3b\u63a7\u9664\u306f\uff12\uff19\uff10\u4e07\u5186<\/u>\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e8b\u696d\u958b\u59cb\u304b\u3089\u306e\u671f\u9593\uff08\u55b6\u696d\u6708\u6570\uff09\u304c<u>\uff11\u5e74\u672a\u6e80\u306e\u5834\u5408\u3001\u4e8b\u696d\u4e3b\u63a7\u9664\u306f\u6708\u5272\u984d<\/u>\uff08\uff12\uff19\uff10\u4e07\u5186\u00f7\uff11\uff12\u00d7\u55b6\u696d\u6708\u6570\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><u>\u6cd5\u5b9a\u696d\u7a2e\u5225\u306b\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059<\/u><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" size-full wp-image-978 alignright\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei31.jpg\" alt=\"zei3\" width=\"342\" height=\"83\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei31.jpg 342w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei31-300x73.jpg 300w\" sizes=\"(max-width: 342px) 100vw, 342px\" \/><\/p>\n<p>\u7a0e\u7387\uff13\uff05\u3001\uff14\uff05\u306e\u696d\u7a2e\u306f\u53f3\u306e\u8868\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3000<strong>\u305d\u306e\u4ed6\u591a\u304f\u306e\u696d\u7a2e\u306f\u3001\uff15\uff05<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u3000\uff1a<\/p>\n<table style=\"height: 34px;\" width=\"600\">\n<tbody>\n<tr>\n<td><strong>\u3000\u3000\u3000<span style=\"color: #000080;\">\u500b\u4eba\u4e8b\u696d\u7a0e\u3000\uff1d\uff08\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d<sup>\uff0a<\/sup>\u3000\uff0d\u3000\u4e8b\u696d\u4e3b\u63a7\u9664\uff09\u00d7\u3000\u7a0e\u7387<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><sup>\uff0a\u3000<\/sup>\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u8a18<u>\uff11\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u2460<\/u>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff3b<a href=\"#2\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h4 id=\"2-4\">\uff12\uff0d\uff14\u3000\u6d88\u8cbb\u7a0e\uff3b\u56fd\u7a0e\uff3d\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/h4>\n<ul>\n<li>\u58f2\u4e0a\u306b\u4f34\u3044\u8cfc\u5165\u8005\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u304b\u3089\u3001\u4ed5\u5165\u306a\u3069\u306b\u4f34\u3044\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u5f15\u3044\u305f\u5dee\u984d\u3092\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/li>\n<li>\u539f\u5247\u3068\u3057\u3066<u>\u958b\u696d\u3057\u3066\uff12\u5e74\u9593\u306f\u514d\u7a0e\u4e8b\u696d\u8005<\/u>\u306a\u306e\u3067\u3001\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u6709\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff11,\uff10\uff10\uff10\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u305f\u5e74\u306e\uff12\u5e74\u5f8c\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u767a\u751f\u3057\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e0a\u534a\u671f\u3060\u3051\u3067\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff11,\uff10\uff10\uff10\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\uff12\u5e74\u5f8c\u3067\u306f\u306a\u304f\u7fcc\u5e74\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u7d0d\u4ed8\u671f\u9650\u306f\u3001\u539f\u5247\uff13\u6708\uff13\uff11\u65e5\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u300c\u632f\u66ff\u7d0d\u7a0e\u300d<sup>\uff0a<\/sup>\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\uff14\u6708\u4e2d\u65ec\u304b\u3089\u4e0b\u65ec\u3068\u306a\u308a\u307e\u3059\u3002\uff08<sup>\uff0a\u3000<\/sup>\u300c\uff15\uff0e\u7a0e\u91d1\u306e\u7d0d\u4ed8\u65b9\u6cd5\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\uff09<\/li>\n<\/ul>\n<h4 id=\"2-5\">\uff12\uff0d\uff15\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/h4>\n<ul>\n<li>\u571f\u5730\u30fb\u5efa\u7269\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u304c\u8cc3\u501f\u7b49\u3067\u306a\u304f\u3001\u81ea\u5df1\u6240\u6709\u306e\u5834\u5408\u306b\u304b\u304b\u3063\u3066\u304d\u307e\u3059\u3002<\/li>\n<li>\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u6bce\u5e74\uff11\u6708\uff11\u65e5\u73fe\u5728\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u6240\u6709\u8005\u306b\u5bfe\u3057\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u7d0d\u4ed8\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/li>\n<li>\u5e74\uff14\u56de\u306b\u5206\u3051\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u304c\u3001\u7d0d\u4ed8\u671f\u9593\uff08\u6708\uff09\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4 id=\"2-6\">\uff12\uff0d\uff16\u3000\u511f\u5374\u8cc7\u7523\u7a0e\uff3b\u5730\u65b9\u7a0e\uff3d<\/h4>\n<ul>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u4e00\u3064\u3067\u3059\u3002\u571f\u5730\u30fb\u5efa\u7269\u4ee5\u5916\u306e\u6240\u6709\u8cc7\u7523\uff08\u4f8b\u3048\u3070\u3001\u4e8b\u52d9\u6a5f\u5668\u985e\u3001\u770b\u677f\u3001\u30ec\u30b8\u30b9\u30bf\u30fc\u3001\u53a8\u623f\u7528\u54c1\u3001\u6a5f\u68b0\u88c5\u7f6e\u985e\u306a\u3069\uff09\u3067\u3001\u4e8b\u696d\u306e\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u8cc7\u7523\u3092\u511f\u5374\u8cc7\u7523\u3068\u3044\u3044\u3001\u305d\u308c\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/li>\n<li>\u6240\u6709\u3059\u308b\u5168\u511f\u5374\u8cc7\u7523\u3092\u300c\u8cc7\u7523\u306e\u53d6\u5f97\u5e74\u6708\u3001\u53d6\u5f97\u4fa1\u683c\u3001\u8010\u7528\u5e74\u6570\u3001\u539f\u4fa1\u7387\u300d\u306a\u3069\u3092\u7528\u3044\u3066\u511f\u5374\u8cc7\u7523\u6bce\u306b\u6c42\u3081\u305f\u8a55\u4fa1\u984d\u306e\u5408\u8a08<u>\u300c\u8ab2\u7a0e\u6a19\u6e96\u984d\u300d\u304c\uff11\uff15\uff10\u4e07\u5186\u672a\u6e80\u3068\u306a\u308b\u5834\u5408\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/u><\/li>\n<li><u>\u8ab2\u7a0e\u306e\u6709\u7121\u306b\u4fc2\u308f\u3089\u305a\u3001<\/u>\u6bce\u5e74\uff11\u6708\uff11\u65e5\u73fe\u5728\u306e\u511f\u5374\u8cc7\u7523\u306e\u6240\u6709\u72b6\u6cc1\u3092\u3001\u305d\u306e\u511f\u5374\u8cc7\u7523\u306e\u6240\u5728\u3059\u308b\u5e02\u533a\u753a\u6751\u306b<u>\uff11\u6708\uff13\uff11\u65e5\u307e\u3067\u306b\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u6709\u308a\u307e\u3059\u3002<\/u><\/li>\n<li>\u5e74\uff14\u56de\u306b\u5206\u3051\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u304c\u3001\u7d0d\u4ed8\u671f\u9593\uff08\u6708\uff09\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u203b\u3000\u9752\u8272\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u5c11\u984d\u539f\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u3067\u3001\uff13\uff10\u4e07\u5186\u672a\u6e80\u306e\u5c11\u984d\u539f\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u62ec\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff3b<a href=\"#2\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h4 id=\"2-7\">\uff12\uff0d\uff17\u3000\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\uff08\u7a0e\uff09<\/h4>\n<ul>\n<li>\u4fdd\u967a\u6599\u3068\u4fdd\u967a\u7a0e\u306f\u3001\u904b\u55b6\u3059\u308b\u5e02\u533a\u753a\u6751\u304c\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306b\u3088\u308a\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u540c\u3058\u3082\u306e\u3067\u3059\u304c\u3001\u6ede\u7d0d\u304c\u6709\u3063\u305f\u5834\u5408\u306e\u5fb4\u53ce\u6a29\u306e\u6d88\u6ec5\u6642\u52b9\u306a\u3069\u306b\u9055\u3044\u304c\u6709\u308a\u307e\u3059\u3002<\/li>\n<li>\u524d\u5e74\u5ea6\u306e\u6240\u5f97\u984d\u3084\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u4fdd\u967a\u6599\uff08\u7a0e\uff09\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/li>\n<li>\uff16\u6708\u306b\u4fdd\u967a\u6599\u984d\u901a\u77e5\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002\uff14\u6708\uff5e\u7fcc\u5e74\uff13\u6708\u5206\u306e\u4fdd\u967a\u6599\u3092\uff16\u6708\u304b\u3089\u7fcc\u5e74\uff13\u6708\u307e\u3067\u306e\u5168\uff11\uff10\u56de\u306b\u5206\u3051\u3066\u7d0d\u3081\u307e\u3059\u3002<\/li>\n<li>\u9000\u8077\u7b49\u306b\u3088\u308a\u8077\u5834\u306e\u5065\u5eb7\u4fdd\u967a\u3092\u3084\u3081\u305f\u6642\uff08\u9000\u8077\u7fcc\u65e5\u4ed8\u3067\u5931\u52b9\uff09\u306b\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u52a0\u5165\u8cc7\u683c\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u306e\u65e5\u304b\u3089\uff11\uff14\u65e5\u4ee5\u5185\u306b\u5c4a\u51fa\u30fb\u624b\u7d9a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u52a0\u5165\u8cc7\u683c\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u52a0\u5165\u8cc7\u683c\u306e\u767a\u751f\u6708\u304b\u3089\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5c4a\u51fa\u3092\u884c\u3063\u305f\u6708\u3067\u306f\u6709\u308a\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u3066\u4e0b\u3055\u3044\u3002<\/li>\n<\/ul>\n<p>\u203b\u3000\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u4ee5\u5916\u306b\u3001\u6b21\u306e\u5065\u5eb7\u4fdd\u967a\u3092\u9078\u629e\u3059\u308b\u4e8b\u3082\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4ee5\u524d\u306e\u5065\u5eb7\u4fdd\u967a\u304b\u3089\u306e\u5207\u308a\u66ff\u3048\u306b\uff11\u65e5\u3067\u3082\u671f\u9593\u304c\u6709\u308b\u3068\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u52a0\u5165\u8cc7\u683c\u304c\u767a\u751f\u3057\u7d0d\u4ed8\u7fa9\u52d9\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u9000\u8077\u65e5\u306e\u7fcc\u65e5\u4ed8\u3067\u624b\u7d9a\u3092\u884c\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul style=\"list-style-type: square;\">\n<li>\u9000\u8077\u3057\u305f\u4f1a\u793e\u3067\u52a0\u5165\u3057\u3066\u3044\u305f\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306e\u4efb\u610f\u7d99\u7d9a\u3092\u884c\u306a\u3046\u3002\uff08\u6700\u9577\uff12\u5e74\uff09<\/li>\n<li>\u5bb6\u65cf\u306e\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u306e\u6276\u990a\u5bb6\u65cf\u306b\u5165\u308b\u3002\uff08\u5e74\u53ce\u306a\u3069\u306e\u6761\u4ef6\u304c\u6709\u308a\u307e\u3059\uff09<\/li>\n<li>\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\uff08\u533b\u5e2b\u30fb\u6b6f\u79d1\u533b\u30fb\u5f01\u8b77\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u7f8e\u5bb9\u5e2b\u30fb\u5927\u5de5\u30fb\u82b8\u80fd\u306a\u3069\u540c\u696d\u8005\u9593\u3067\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u8a2d\u7acb\u3057\u305f\u533b\u7642\u4fdd\u967a\uff09\u306b\u52a0\u5165\u3059\u308b\u3002<\/li>\n<\/ul>\n<p>\u203b\u3000\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u65b9\u304c\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u56fd\u6c11\u5e74\u91d1\u3078\u5207\u308a\u66ff\u3048\u308b\u5fc5\u8981\u304c\u6709\u308a\u300c\u56fd\u6c11\u5e74\u91d1\u7b2c\uff11\u53f7\u88ab\u4fdd\u967a\u8005\u300d\u3068\u306a\u308b\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u304c\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308b\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u300c\u56fd\u6c11\u5e74\u91d1\u7b2c\uff13\u53f7\u88ab\u4fdd\u967a\u8005\u300d\u3068\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff3b<a href=\"#2\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h3 id=\"3\">\uff13\uff0e\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u3068\u52a0\u308f\u308b\u7a0e\u3068\u4fdd\u967a\u306b\u3064\u3044\u3066<\/h3>\n<p>\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u305f\u5834\u5408\u306f\u3001<strong>\u7d66\u4e0e\u652f\u6255\u306e\u969b\u306b\u7d66\u4e0e\u3088\u308a\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u3057\u3066\u9810\u304b\u308a\u3001\u7fcc\u6708\uff11\uff10\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u6709\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u4eba\u54e1\u304c\uff11\uff10\u4eba\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u6b21\u306e\u3088\u3046\u306b\u5e74\uff12\u56de\u3001\u534a\u671f\u5206\u3092\u307e\u3068\u3081\u3066\u652f\u6255\u3046\u4e8b\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<table style=\"height: 70px;\" width=\"598\">\n<tbody>\n<tr>\n<td>\n<ul>\n<li>\uff11\u6708\u5206\u304b\u3089\uff16\u6708\u5206\u307e\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u307e\u3068\u3081\u3066\u3001\uff17\u6708\uff11\uff10\u65e5\u307e\u3067\u306b\u7d0d\u4ed8<\/li>\n<li>\uff17\u6708\u5206\u304b\u3089\uff11\uff12\u6708\u5206\u307e\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u307e\u3068\u3081\u3066\u3001\u7fcc\u5e74\uff11\u6708\uff12\uff10\u65e5\u307e\u3067\u306b\u7d0d\u4ed8<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u6b21\u306e\u3088\u3046\u306a\u4fdd\u967a\u306b\u52a0\u5165\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u3082\u6709\u308a\u307e\u3059\u3002<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-991 aligncenter\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei411.jpg\" alt=\"zei41\" width=\"543\" height=\"180\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei411.jpg 543w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei411-300x99.jpg 300w\" sizes=\"(max-width: 543px) 100vw, 543px\" \/><\/p>\n<p style=\"text-align: right;\">\uff3b<a href=\"#0\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h3 id=\"4\">\uff14\uff0e\u7d0d\u7a0e\u30bf\u30a4\u30e0\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h3>\n<p>\u7d0d\u7a0e\u30bf\u30a4\u30e0\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u7533\u544a\u671f\u9593\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u306e\u5c4a\u304f\u6642\u671f\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u671f\u9593\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-981\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei5.jpg\" alt=\"zei5\" width=\"751\" height=\"555\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei5.jpg 751w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/11\/zei5-300x222.jpg 300w\" sizes=\"(max-width: 751px) 100vw, 751px\" \/><\/p>\n<p style=\"text-align: right;\">\uff3b<a href=\"#0\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h3 id=\"5\">\uff15\uff0e\u7a0e\u91d1\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/h3>\n<p>\u6240\u5f97\u7a0e\u3068\u6d88\u8cbb\u7a0e\u306f\u3001\u3054\u81ea\u8eab\u3067\u7533\u544a\u3057\u305f\u7a0e\u984d\u7b49\u306b\u57fa\u3065\u304d\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f4f\u6c11\u7a0e\u3084\u500b\u4eba\u4e8b\u696d\u7a0e\u306a\u3069\u306e\u5730\u65b9\u7a0e\u306f\u3001\u5c4a\u3051\u3089\u308c\u308b\u7d0d\u4ed8\u901a\u77e5\u66f8\u306b\u57fa\u3065\u304d\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u6709\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\uff15\uff0d\uff11\uff0e\u300c\u73fe\u91d1\u7d0d\u4ed8\u300d<\/strong>\uff1a<u>\u73fe\u91d1\u306b\u7d0d\u4ed8\u66f8\u3092\u6dfb\u3048\u3066\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u3067\u7d0d\u4ed8<\/u>\u3059\u308b\u65b9\u6cd5<\/p>\n<p>\uff08\uff11\uff09\u73fe\u91d1\u306b\u7d0d\u4ed8\u66f8\u3092\u6dfb\u3048\u3066\u3001\u6240\u5728\u5730\u7b49\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u3084\u81ea\u6cbb\u4f53\u306e\u7d0d\u7a0e\u7a93\u53e3\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\uff12\uff09\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u53c8\u306f\u4ea4\u4ed8\u3055\u308c\u305f\u30d0\u30fc\u30b3\u30fc\u30c9\u4ed8\u304d\u7d0d\u4ed8\u66f8\uff08\u7d0d\u4ed8\u7a0e\u984d\uff13\uff10\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u308b\uff09\u3092\u4f7f\u7528\u3057\u3066\u3001\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u3067\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3055\u308c\u308b\u65b9\u3067\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u3067\u306e\u7d0d\u4ed8\u3092\u5e0c\u671b\u3055\u308c\u308b\u65b9\u306f\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u306b\u305d\u306e\u65e8\u3092\u304a\u4f1d\u3048\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\uff15\uff0d\uff12\uff0e\u300c\u632f\u66ff\u7d0d\u7a0e\u300d<\/strong>\uff1a<u>\u6307\u5b9a\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u81ea\u52d5\u7684\u306b\u632f\u308a\u66ff\u3048\u3066\u7d0d\u7a0e<\/u>\u3059\u308b\u65b9\u6cd5<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u51fa\u5411\u304f\u4e8b\u3082\u306a\u304f\u3001\u7d0d\u4ed8\u3092\u5fd8\u308c\u3066\u5ef6\u6ede\u91d1\u304c\u767a\u751f\u3059\u308b\u3068\u3044\u3046\u4e8b\u3082\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u6240\u5f97\u7a0e\u3068\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u632f\u66ff\u7d0d\u7a0e\u306b\u3059\u308b\u3068\u7d0d\u4ed8\u671f\u9650\u304c\u9045\u304f\u306a\u308a\u307e\u3059\u3002\uff08\u524d\u8a18\u306e\u7a0e\u91d1\u306e\u7a2e\u985e\u8ab2\u7a0e\u6761\u4ef6\u4e00\u89a7\u8868\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\uff09<\/p>\n<p>\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u3092\u63d0\u51fa\u3057\u624b\u7d9a\u3092\u884c\u3063\u305f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u5e74\u6307\u5b9a\u3055\u308c\u305f\u53e3\u5ea7\u304b\u3089\u305d\u306e\u5e74\u306e\u7d0d\u7a0e\u984d\u304c\u81ea\u52d5\u7684\u306b\u5f15\u304d\u843d\u3068\u3055\u308c\u307e\u3059\u3002\uff08\u8ee2\u5c45\u7b49\u306b\u3088\u308a\u518d\u5ea6\u632f\u66ff\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u6709\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u5730\u65b9\u7a0e\u3067\u3082\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3067\u304d\u308b\u81ea\u6cbb\u4f53\u304c\u5897\u3048\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u6240\u5728\u5730\u7b49\u306e\u81ea\u6cbb\u4f53\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\uff15\uff0d\uff13\uff0e\u300c\u96fb\u5b50\u7d0d\u7a0e\u300d<\/strong>\uff1a<u>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u5229\u7528\u3057\u3066\u7d0d\u4ed8<\/u>\u3059\u308b\u65b9\u6cd5<\/p>\n<p>\u81ea\u5b85\u306b\u5c45\u306a\u304c\u3089\u306b\u3057\u3066\u7d0d\u4ed8\u624b\u7d9a\u304c\u884c\u3048\u307e\u3059\u306e\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u51fa\u5411\u304f\u3053\u3068\u3082\u3001\u7a93\u53e3\u306e\u53d7\u4ed8\u6642\u9593\u3092\u6c17\u306b\u3059\u308b\u4e8b\u3082\u306a\u304f\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057<strong>\u3001\u9818\u53ce\u66f8\u306f\u767a\u884c\u3055\u308c\u307e\u305b\u3093<\/strong>\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u6709\u308a\u307e\u3059\u306e\u3067\u3001\u6240\u5728\u5730\u7b49\u306e\u81ea\u6cbb\u4f53\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u96fb\u5b50\u7d0d\u7a0e\u306b\u306f\u300e\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u300f\u3068\u300e\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u7b49\u3092\u5229\u7528\u3057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style=\"text-align: right;\">\u3000\uff3b<a href=\"#0\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h3 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rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/li>\n<li>\u4f4f\u6c11\u7a0e\uff08\u90fd\u6c11\u7a0e\u30fb\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u30fb\u7279\u5225\u533a\u6c11\u7a0e\uff09\u3000\u21d2\u3000<strong>\u4f4f\u6c11\u7968\u306e\u3042\u308b\u81ea\u6cbb\u4f53<\/strong><\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u7a0e\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u3000\u21d2\u3000\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u6240\u5728\u5730\u306e\u81ea\u6cbb\u4f53\uff08\u90fd\u9053\u5e9c\u770c\uff09<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u511f\u5374\u8cc7\u7523\u7a0e\u3000\u21d2\u3000\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u306a\u3069\u306e\u571f\u5730\u30fb\u5efa\u7269\u3084\u3001\u511f\u5374\u8cc7\u7523\u306e\u6240\u5728\u3059\u308b\u81ea\u6cbb\u4f53\uff08\u5e02\u533a\u753a\u6751\uff09<\/li>\n<li>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\uff08\u7a0e\uff09\u3000\u3000\u21d2\u3000\u4f4f\u6c11\u7968\u306e\u3042\u308b\u81ea\u6cbb\u4f53\uff08\u5e02\u533a\u753a\u6751\uff09<\/li>\n<li>\u56fd\u6c11\u5e74\u91d1\u3000\u21d2\u3000<a href=\"http:\/\/www.nenkin.go.jp\/n\/www\/individual\/index.jsp?page=1\" target=\"_blank\" rel=\"noopener\">\u56fd\u6c11\u5e74\u91d1\u6a5f\u69cb\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/li>\n<\/ul>\n<p>\u7a93\u53e3\u3084\u96fb\u8a71\u3067\u306e\u554f\u3044\u5408\u308f\u305b\u4ee5\u5916\u306b\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u554f\u3044\u5408\u308f\u305b\u304c\u53ef\u80fd\u306a\u81ea\u6cbb\u4f53\u3082\u591a\u304f\u6709\u308a\u307e\u3059\u3002\u3054\u81ea\u8eab\u306e\u95a2\u4fc2\u3059\u308b\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u78ba\u8a8d\u3055\u308c\u308b\u4e8b\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u795e\u5948\u5ddd\u770c\u7a0e\uff28\uff30\uff08\u770c\u7a0e\u4fbf\u5229\u5e33\uff09\u5185\u3000\u300c\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u300d\u3000\u21d2\u3000<a href=\"http:\/\/www.pref.kanagawa.jp\/cnt\/f520412\/\" target=\"_blank\" rel=\"noopener\">\u795e\u5948\u5ddd\u770c\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/li>\n<li>\u6a2a\u6d5c\u5e02\uff28\uff30\uff08\u3088\u3053\u306f\u307e\u5e02\u7a0e\u306e\u30da\u30fc\u30b8\uff09\u3000\u21d2\u3000<a href=\"http:\/\/www.city.yokohama.lg.jp\/zaisei\/citytax\/\" target=\"_blank\" rel=\"noopener\">\u6a2a\u6d5c\u5e02\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/li>\n<li>\u5ddd\u5d0e\u5e02\uff28\uff30\uff08\u5e02\u7a0e\u306e\u304a\u3057\u3089\u305b\uff09\u3000\u21d2\u3000<a href=\"http:\/\/www.city.kawasaki.jp\/kurashi\/category\/16-5-1-0-0-0-0-0-0-0.html\" target=\"_blank\" rel=\"noopener\">\u5ddd\u5d0e\u5e02\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/li>\n<li>\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u3000\u21d2\u3000<a href=\"http:\/\/www.tax.metro.tokyo.jp\/index.html\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40<\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\">\uff3b<a href=\"#0\">\u76ee\u6b21\u3078<\/a>\uff3d<\/p>\n<h3>\u307e\u3068\u3081<\/h3>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u304b\uff1f\u500b\u4eba\u4e8b\u696d\u3092\u59cb\u3081\u308b\u305f\u3081\u306b\u306f\u69d8\u3005\u306a\u6e96\u5099\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u91d1\u306e\u4e8b\u3082\u5fd8\u308c\u305a\u306b\u6e96\u5099\u3057\u305f\u3044\u3082\u306e\u3067\u3059\u3002\u7279\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306f\u3001\u524d\u5e74\u306e\u53ce\u5165\u984d\u3067\u6c7a\u5b9a\u3057\u305f\u7a0e\u984d\u3092\u7d0d\u3081\u308b\u4e8b\u3068\u306a\u308a\u307e\u3059\u3002\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u306e\u652f\u6255\u3082\u5fc5\u8981\u3067\u3059\u3002\u4e0d\u660e\u70b9\u306a\u3069\u306f\u7a0e\u52d9\u7f72\u3084\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3084\u96fb\u8a71\u7b49\u3067\u3001\u78ba\u8a8d\u3084\u554f\u3044\u5408\u305b\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d0d\u7a0e\u984d\u3084\u4fdd\u967a\u6599\u306e\u7b97\u51fa\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3001\u793e\u4f1a\u4fdd\u967a\u7b49\u306e\u624b\u7d9a\u304d\u306f\u3001\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u306a\u4e8b\u3082\u6709\u308a\u307e\u3059\u306e\u3067\u7a0e\u7406\u58eb\u3084\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u306a\u3069\u3078\u76f8\u8ac7\u30fb\u4f9d\u983c\u3055\u308c\u308b\u4e8b\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8cb4\u65b9\u306f\u81ea\u5206\u304c\u7d0d\u3081\u3066\u3044\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u3069\u306e\u304f\u3089\u3044\u77e5\u3063\u3066\u3044\u307e\u3059\u304b\uff1f 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