{"id":140769,"date":"2018-02-08T10:14:29","date_gmt":"2018-02-08T01:14:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=140769"},"modified":"2018-04-04T18:12:23","modified_gmt":"2018-04-04T09:12:23","slug":"corporation-article-619","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-619\/","title":{"rendered":"\u7406\u7531\u4ed8\u8a18\u306e\u4e0d\u5099\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u7814\u7a76\u3000\u3010\u7b2c41\u56de\u3011\u300c\u5bc4\u9644\u91d1\uff08\u50b5\u6a29\u653e\u68c4\uff09\u300d\uff5e\u5b50\u4f1a\u793e\u518d\u5efa\u652f\u63f4\u306e\u305f\u3081\u306e\u50b5\u6a29\u653e\u68c4\u304c\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u7406\u7531\u306f\uff1f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #990066;\">\u7406\u7531\u4ed8\u8a18\u306e\u4e0d\u5099<\/span><span style=\"font-size: 16px;\">\u3092\u3081\u3050\u308b<\/span>\u4e8b\u4f8b\u7814\u7a76<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c41\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5bc4\u9644\u91d1\uff08\u50b5\u6a29\u653e\u68c4\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5b50\u4f1a\u793e\u518d\u5efa\u652f\u63f4\u306e\u305f\u3081\u306e\u50b5\u6a29\u653e\u68c4\u304c\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u7406\u7531\u306f\uff1f\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u8b1b\u5e2b<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u9752\u8272\u7533\u544a\u6cd5\u4ebaX\u793e\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u305f\u300c\u5b50\u4f1a\u793e\u518d\u5efa\u652f\u63f4\u306e\u305f\u3081\u306e\u50b5\u6a29\u653e\u68c4\u306f\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u300d\u3092\u7406\u7531\u3068\u3059\u308b\u6cd5\u4eba\u7a0e\u66f4\u6b63\u51e6\u5206\u306e\u7406\u7531\u4ed8\u8a18\u306e\u5341\u5206\u6027\u304c\u4e89\u308f\u308c\u305f\u6771\u4eac\u5730\u88c1\u5e73\u621027\u5e74\uff12\u670824\u65e5\u5224\u6c7a\uff08\u7a0e\u8cc7265\u53f7\u9806\u53f712606\u3002\u4ee5\u4e0b\u300c\u672c\u5224\u6c7a\u300d\u3068\u3044\u3046\uff09\u3092\u7d20\u6750\u3068\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u66f4\u6b63\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u66f4\u6b63\u306e\u7406\u7531\uff08\u672c\u4ef6\u7406\u7531\u4ed8\u8a18\uff09<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u66f4\u6b63\u306e\u7406\u7531<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">\u8cb4\u6cd5\u4eba\u5099\u3048\u4ed8\u3051\u306e\u5e33\u7c3f\u66f8\u985e\u3092\u8abf\u67fb\u3057\u305f\u7d50\u679c\u3001\u6240\u5f97\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u306b\u8aa4\u308a\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u304b\u3089\u6b21\u306e\u3088\u3046\u306b\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6240\u5f97\u91d1\u984d\u7b49\u306b\u52a0\u7b97\u3057\u3066\u66f4\u6b63\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u52a0\u7b97\u9805\u76ee\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u58f2\u4e0a\u306e\u8a08\u4e0a\u3082\u308c\u3000168,006,608\u5186<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">\u8cb4\u6cd5\u4eba\u306f\u3001\u6b21\u8868\u3014\u7b46\u8005\u6ce8\uff1a\u8868\u306b\u3064\u3044\u3066\u306f\u63b2\u8f09\u7701\u7565\u3002\u4ee5\u4e0b\u540c\u3058\u3015\u306e\u53ce\u5165\u984d\u5408\u8a08168,006,608\u5186\u306b\u3064\u3044\u3066\u3001\u5e73\u621022\u5e74\uff13\u670826\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u81e8\u6642\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u3001\u8cb4\u6cd5\u4eba\u306e100\uff05\u5b50\u4f1a\u793e\u3067\u3042\u308bD\uff08\u682a\uff09\u306b\u5bfe\u3059\u308b\u652f\u63f4\u3068\u3057\u3066\u3001\u5f53\u8a72\u53ce\u5165\u91d1\u984d\u3092\u5e73\u621021\u5e74\uff14\u6708\u306b\u9061\u308a\u540c\u793e\u306b\u8acb\u6c42\u3057\u306a\u3044\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001\u5f53\u8a72\u6c7a\u8b70\u306b\u57fa\u3065\u304d\u58f2\u4e0a\u306b\u8a08\u4e0a\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8cb4\u6cd5\u4eba\u306f\u3001D\uff08\u682a\uff09\u306b\u5bfe\u3057\u3066\u5f53\u4e8b\u696d\u5e74\u5ea6\u3092\u901a\u3058\u3066\u6b21\u8868\u306e\u53ce\u5165\u306b\u4fc2\u308b\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5f53\u8a72\u53ce\u5165\u306b\u4fc2\u308b\u50b5\u6a29\u306f\u78ba\u5b9a\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u6c7a\u8b70\u306b\u3088\u308a\u3053\u306e\u50b5\u6a29\u3092\u653e\u68c4\u3057\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6b21\u8868\u306e\u53ce\u5165\u984d\u306e\u5408\u8a08168,006,608\u5186\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306b\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e\u3067\u3059\u306e\u3067\u3001\u5f53\u8a72\u91d1\u984d\u3092\u58f2\u4e0a\u8a08\u4e0a\u3082\u308c\u3068\u3057\u3066\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u306b\u52a0\u7b97\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 20px;\">\u3014\u7b46\u8005\u6ce8\uff1a\u52a0\u7b97\u9805\u76ee\uff12\u306a\u3044\u3057\uff14\u306b\u3064\u3044\u3066\u306f\u63b2\u8f09\u7701\u7565\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff15\u3000\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u3000325,123,658\u5186<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u66f4\u6b63\u306b\u3088\u308a\u5bc4\u9644\u91d1\u306e\u984d\u304c336,020,632\u5186\u5897\u52a0\u3057\u305f\u3053\u3068\u53ca\u3073\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u5bc4\u9644\u91d1\u652f\u51fa\u524d\u6240\u5f97\u91d1\u984d\u304c87,257,165\u5186\u5897\u52a0\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u3092\u518d\u8a08\u7b97\u3057\u305f\u7d50\u679c\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306f325,123,658\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u5f53\u8a72\u91d1\u984d\u3092\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u306b\u52a0\u7b97\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u6e1b\u7b97\u9805\u76ee\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u5bc4\u9644\u91d1\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u91d1\u984d\u3000336,020,632\u5186<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u8cb4\u6cd5\u4eba\u306f\u3001\u5e73\u621022\u5e74\uff13\u670826\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u81e8\u6642\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u3001\u8cb4\u6cd5\u4eba\u306e100\uff05\u5b50\u4f1a\u793e\u3067\u3042\u308bD\uff08\u682a\uff09\u306e\u518d\u5efa\u652f\u63f4\u306e\u305f\u3081\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u66f4\u6b63\u306e\u52a0\u7b97\u9805\u76ee\uff11\u304b\u3089\u52a0\u7b97\u9805\u76ee\uff14\u307e\u3067\u306b\u3088\u308a\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u305f\u3001D\uff08\u682a\uff09\u306b\u5bfe\u3059\u308b\u6b21\u8868\u306e\u50b5\u6a29\u984d\u5408\u8a08336,020,632\u5186\u306b\u3064\u3044\u3066\u3001\u540c\u793e\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u3057\u306a\u3044\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001\u5f53\u8a72\u6c7a\u8b70\u306b\u57fa\u3065\u304d\u5f53\u8a72\u50b5\u6a29\u3092\u653e\u68c4\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<strong>\u3000<\/strong>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5f53\u8a72\u50b5\u6a29\u306e\u653e\u68c4\u306f\u3001D\uff08\u682a\uff09\u306e\u5012\u7523\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3084\u3080\u3092\u5f97\u305a\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u50b5\u6a29\u306e\u653e\u68c4\u3092\u884c\u3046\u3053\u3068\u306b\u76f8\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5f53\u8a72\u50b5\u6a29\u306e\u653e\u68c4\u984d336,020,632\u5186\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c37\u6761\u7b2c\uff17\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3057\u307e\u3059\u306e\u3067\u3001\u5f53\u8a72\u91d1\u984d\u3092\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u6e1b\u7b97\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -18px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span><span style=\"font-size: 12px;\">\u3000 \u7d20\u6750\u3068\u3057\u305f\u672c\u5224\u6c7a\u306e\u5224\u6c7a\u6587\u304b\u3089\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7406\u7531\u4ed8\u8a18\u306e\u4e00\u90e8\u3092\u7b46\u8005\u304c\u52a0\u5de5\u3057\u3066\u3044\u308b\u3002<br \/>\n<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672c\u4ef6\u7406\u7531\u4ed8\u8a18\u304b\u3089\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u95a2\u4fc2\u56f3<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/riyu-huki41-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142171\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/riyu-huki41-1-1.png\" alt=\"\" width=\"1360\" height=\"1222\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/12\/riyu-huki41-1-1.png 1360w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/12\/riyu-huki41-1-1-300x269.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/12\/riyu-huki41-1-1-1024x920.png 1024w\" sizes=\"(max-width: 1360px) 100vw, 1360px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u672c\u5224\u6c7a\u306e\u5224\u65ad<\/strong><\/h4>\n<p><span style=\"text-decoration: underline;\">\u672c\u5224\u6c7a\u306f\u3001\u5927\u8981\u6b21\u306e\u3068\u304a\u308a\u3001\u7406\u7531\u4ed8\u8a18\u306b\u4e0d\u5099\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6c42\u3081\u3089\u308c\u308b\u7406\u7531\u4ed8\u8a18\u306e\u7a0b\u5ea6<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7406\u7531\u4ed8\u8a18\u306e\u5341\u5206\u6027<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u3001\u672c\u4ef6\u66f4\u6b63\u901a\u77e5\u66f8\u306e\u7406\u7531\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3068\u3001\u672c\u4ef6\u7406\u7531\u4ed8\u8a18\u306b\u3088\u308c\u3070\u3001\u3014\uff11\u3015\u672c\u4ef6\u66f4\u6b63\u51e6\u5206\u304c\u3001<span style=\"text-decoration: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u691c\u8a0e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u95a2\u4fc2\u6cd5\u4ee4\u7b49\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p>\u672c\u4ef6\u66f4\u6b63\u51e6\u5206\u306e\u95a2\u4fc2\u6cd5\u4ee4\u7b49\u3092\u7c21\u5358\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\uff08\u8a73\u7d30\u306f\u3001\u672c\u9023\u8f09<a title=\"\u7406\u7531\u4ed8\u8a18\u306e\u4e0d\u5099\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u7814\u7a76\u3000\u3010\u7b2c11\u56de\u3011\u300c\u5bc4\u9644\u91d1\u3068\u8cb8\u5012\u640d\u5931\u300d\uff5e\u7acb\u66ff\u91d1\u50b5\u6a29\u306e\u653e\u68c4\u304c\u8cb8\u5012\u640d\u5931\u3067\u306f\u306a\u304f\u3001\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u7406\u7531\u306f\uff1f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-412\/\" target=\"_blank\">\u3010\u7b2c11\u56de\u3011<\/a>\u300c\u5bc4\u9644\u91d1\u3068\u8cb8\u5012\u640d\u5931\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u8cb8\u5012\u640d\u5931\u306b\u3064\u3044\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_06_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff16\uff0d\uff11\uff08\uff14\uff09<\/a>\u306f\u3001\u300c\u50b5\u52d9\u8005\u306e\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3001\u305d\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u5f01\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u50b5\u52d9\u8005\u306b\u5bfe\u3057\u66f8\u9762\u306b\u3088\u308a\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u50b5\u52d9\u514d\u9664\u984d\u300d\u306f\u3001\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u65e8\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u640d\u91d1\u7b97\u5165\u304c\u5236\u9650\u3055\u308c\u308b\u5bc4\u9644\u91d1\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u304c\u652f\u51fa\u3057\u305f\u5bc4\u9644\u91d1\u3068\u306f\u3001\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3084\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u8d08\u4e0e\u53c8\u306f\u7121\u511f\u306e\u4f9b\u4e0e\u3067\u3042\u308a\u3001\u3044\u308f\u3070\u4e8b\u696d\u95a2\u9023\u6027\u306e\u6709\u7121\u3092\u554f\u308f\u305a\u3001\u5bfe\u4fa1\u3092\u4f34\u308f\u306a\u3044\u652f\u51fa\u3067\u3042\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd537\u2466\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f4\u63a5\u7684\u30fb\u500b\u5225\u7684\u306a\u5bfe\u4fa1\u3092\u4f34\u308f\u306a\u3044\u652f\u51fa\u3067\u3001\u304b\u3064\u3001\u5f62\u5f0f\u4e0a\u3001\u5bc4\u9644\u91d1\u306e\u984d\u304b\u3089\u9664\u304b\u308c\u308b\u5e83\u544a\u5ba3\u4f1d\u8cbb\u7b49\u306e\u8cbb\u7528\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u652f\u51fa\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u2460\u5bfe\u4fa1\u7684\u610f\u7fa9\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4f9b\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u53c8\u306f\u2461\u55b6\u5229\u6cd5\u4eba\u3068\u3057\u3066\u3053\u308c\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u304f\u305d\u306e\u652f\u51fa\u76f8\u5f53\u984d\u306e\u5229\u76ca\u3092\u624b\u96e2\u3059\u3053\u3068\u3092\u9996\u80af\u3059\u308b\u306b\u8db3\u308a\u308b\u4f55\u3089\u304b\u306e\u5408\u7406\u7684\u306a\u7d4c\u6e08\u76ee\u7684\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5bc4\u9644\u91d1\u306e\u984d\u306b\u542b\u307e\u308c\u306a\u3044\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5b50\u4f1a\u793e\u7b49\u306e\u6574\u7406\u30fb\u518d\u5efa\u306b\u969b\u3057\u3001\u76f8\u5f53\u306e\u7406\u7531\uff08\u7d4c\u6e08\u7684\u5408\u7406\u6027\uff09\u304c\u3042\u308b\u5834\u5408\u306e\u305d\u306e\u5b50\u4f1a\u793e\u7b49\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u653e\u68c4\u306f\u5bc4\u9644\u91d1\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u307e\u307e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u65e8\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u901a\u9054\u3082\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff11<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\uff19\uff0d\uff14\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u7406\u7531\u4ed8\u8a18\u306e\u5341\u5206\u6027<\/strong><\/h4>\n<p><span style=\"text-decoration: 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\/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff12\u306f\u3001\u6cd5\u4eba\u3068\u5f53\u8a72\u50b5\u6a29\u653e\u68c4\u306e\u76f8\u624b\u65b9\u3068\u306e\u9593\u306b\u8cc7\u672c\u95a2\u4fc2\u3001\u53d6\u5f15\u95a2\u4fc2\u3001\u4eba\u7684\u95a2\u4fc2\u3001\u8cc7\u91d1\u95a2\u4fc2\u7b49\u306b\u304a\u3044\u3066\u95a2\u9023\u6027\u304c\u5b58\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u696d\u7e3e\u4e0d\u632f\u306e\u76f8\u624b\u65b9\u306e\u5012\u7523\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u5f53\u8a72\u6cd5\u4eba\u304c\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u3068\u304d\u306a\u3069\u3001\u5f53\u8a72\u50b5\u6a29\u653e\u68c4\u306b\u7d4c\u6e08\u5408\u7406\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u3042\u3063\u3066\u306f\u3001\u76f4\u3061\u306b\u5f53\u8a72\u50b5\u6a29\u653e\u68c4\u3092\u5bc4\u9644\u91d1\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u306f\u3001\u304b\u3048\u3063\u3066\u6cd5\u4eba\u7a0e\u6cd537\u6761\u306e\u8da3\u65e8\u306b\u53cd\u3059\u308b\u7d50\u679c\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u5f53\u8a72\u50b5\u6a29\u653e\u68c4\u306b\u3088\u308a\u4f9b\u4e0e\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u984d\u3092\u640d\u91d1\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u65e8\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n\u305d\u3057\u3066\u3001\u8ab2\u7a0e\u5e81\u306f\u3001\u5b50\u4f1a\u793e\u7b49\u3092\u518d\u5efa\u3059\u308b\u5834\u5408\u306e\u640d\u5931\u8ca0\u62c5\u7b49\u304c\u7d4c\u6e08\u5408\u7406\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b<strong>\uff41<\/strong>\u304b\u3089<strong>\uff47<\/strong>\u306e\u3088\u3046\u306a\u70b9\u306b\u7167\u3089\u3057\u3066\u3001\u7dcf\u5408\u7684\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u59a5\u5f53\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u5f53\u8a72\u640d\u5931\u8ca0\u62c5\u7b49\u306b\u7d4c\u6e08\u5408\u7406\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u305f\u3081\u306b\u306f\u3001\u652f\u63f4\u8005\u306e\u4e3b\u89b3\u7684\u306a\u52d5\u6a5f\u3084\u76ee\u7684\u304c\u3042\u308b\u3053\u3068\u306e\u307f\u3067\u306f\u8db3\u308a\u305a\u3001\u524d\u63d0\u3068\u306a\u308b\u5ba2\u89b3\u7684\u306a\u4e8b\u5b9f\u304c\u3042\u308a\u3001\u305d\u306e\u76ee\u7684\u306b\u5fdc\u3058\u305f\u8a08\u753b\u3084\u91d1\u984d\u7b49\u306b\u304a\u3044\u3066\u3082\u7d4c\u6e08\u5408\u7406\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5280.htm\" target=\"_blank\">No.5280\u2003\u5b50\u4f1a\u793e\u7b49\u3092\u6574\u7406\u30fb\u518d\u5efa\u3059\u308b\u5834\u5408\u306e\u640d\u5931\u8ca0\u62c5\u7b49\u306b\u4fc2\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u7b49<\/a>\u300d\u306b\u304a\u304a\u3080\u306d\u6cbf\u3063\u305f\u4e3b\u5f35\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff41<\/strong>\u3000\u640d\u5931\u8ca0\u62c5\u7b49\u3092\u53d7\u3051\u308b\u8005\u306f\u300c\u5b50\u4f1a\u793e\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\"><strong>\uff42<\/strong>\u3000\u5b50\u4f1a\u793e\u7b49\u306f\u7d4c\u55b6\u5371\u6a5f\u306b\u9665\u3063\u3066\u3044\u308b\u304b\uff08\u5012\u7523\u306e\u5371\u6a5f\u306b\u3042\u308b\u304b\u3002\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff43<\/strong>\u3000\u640d\u5931\u8ca0\u62c5\u7b49\u3092\u884c\u3046\u3053\u3068\u306f\u76f8\u5f53\u304b\uff08\u652f\u63f4\u8005\u306b\u3068\u3063\u3066\u76f8\u5f53\u306a\u7406\u7531\u306f\u3042\u308b\u304b\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff44<\/strong>\u3000\u640d\u5931\u8ca0\u62c5\u7b49\u306e\u984d\uff08\u652f\u63f4\u984d\uff09\u306f\u5408\u7406\u7684\u3067\u3042\u308b\u304b\uff08\u904e\u5270\u652f\u63f4\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff45<\/strong>\u3000\u6574\u7406\u30fb\u518d\u5efa\u7ba1\u7406\u306f\u3055\u308c\u3066\u3044\u308b\u304b\uff08\u305d\u306e\u5f8c\u306e\u5b50\u4f1a\u793e\u7b49\u306e\u7acb\u3061\u76f4\u308a\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u652f\u63f4\u984d\u3092\u898b\u76f4\u3059\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304b\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff46<\/strong>\u3000\u640d\u5931\u8ca0\u62c5\u7b49\u3092\u3059\u308b\u652f\u63f4\u8005\u306e\u7bc4\u56f2\u306f\u76f8\u5f53\u3067\u3042\u308b\u304b\uff08\u7279\u5b9a\u306e\u50b5\u6a29\u8005\u7b49\u304c\u610f\u56f3\u7684\u306b\u52a0\u308f\u3063\u3066\u3044\u306a\u3044\u306a\u3069\u306e\u6063\u610f\u6027\u304c\u306a\u3044\u304b\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff47<\/strong>\u3000\u640d\u5931\u8ca0\u62c5\u7b49\u306e\u984d\u306e\u5272\u5408\u306f\u5408\u7406\u7684\u3067\u3042\u308b\u304b\uff08\u7279\u5b9a\u306e\u50b5\u6a29\u8005\u3060\u3051\u304c\u4e0d\u5f53\u306b\u8ca0\u62c5\u3092\u91cd\u304f\u3057\u53c8\u306f\u514d\u308c\u3066\u3044\u306a\u3044\u304b\u3002\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n\u305d\u306e\u4e0a\u3067\u3001\u8ab2\u7a0e\u5e81\u306f\u3001\u4e0a\u8a18<strong>\uff42<\/strong>\u306e\u70b9\u306b\u3064\u3044\u3066\u3001D\uff08\u682a\uff09\u304c\u3001\u5b9f\u8cea\u7684\u306b\u306f\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u306b\u306a\u304f\u3001\u307e\u305f\u3001\u4e8b\u696d\u7d99\u7d9a\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u307b\u3069\u8cc7\u91d1\u7e70\u308a\u304c\u3072\u3063\u8feb\u3057\u3066\u3044\u305f\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4ee5\u4e0a\u3001\u5012\u7523\u306e\u5371\u6a5f\u306b\u3042\u3063\u305f\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u6839\u62e0\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u5e81\u306f\u3001\u8981\u65e8\u6b21\u306e\u70b9\u3092\u6307\u6458\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000D\uff08\u682a\uff09\u306e\u5e73\u621021\u5e74\uff13\u670831\u65e5\u73fe\u5728\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3088\u308c\u3070\u3001D\uff08\u682a\uff09\u306f\u3001\u5e33\u7c3f\u4e0a\u3001\u7d04\uff19\u51043,288\u4e07\u5186\u306e\u50b5\u52d9\u8d85\u904e\u3067\u3042\u308b\u304c\u3001D\uff08\u682a\uff09\u5171\u6709\u6301\u5206\u306e\u5b9f\u8cea\u7684\u306a\u8cc7\u7523\u4fa1\u5024\u306f\u3001D\uff08\u682a\uff09\u306e\u5e33\u7c3f\u4e0a\u306e\u50b5\u52d9\u8d85\u904e\u984d\u3092\u4e0a\u56de\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001D\uff08\u682a\uff09\u306f\u3001\u5b9f\u8cea\u7684\u306b\u306f\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u306b\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6b21\u306e\u70b9\u304b\u3089\u3059\u308c\u3070\u3001D\uff08\u682a\uff09\u306e\u8cc7\u91d1\u7e70\u308a\u304c\u3072\u3063\u8feb\u3057\u3066\u3044\u305f\u3068\u306f\u8a8d\u3081\u96e3\u3044\u3053\u3068<\/p>\n<ul>\n<li>D\uff08\u682a\uff09\u306f\u3001\u672c\u4ef6\u4e8b\u696d\u5e74\u5ea6\u4ee5\u524d\uff13\u5e74\u9593\u306e\u696d\u7e3e\u304c\u4f4e\u8ff7\u3057\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u308c\u306f\u306a\u304f\u3001\u672c\u4ef6\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3082\u5f93\u524d\u3068\u540c\u69d8\u306b\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u304a\u308a\u3001\u4eba\u4ef6\u8cbb\u3084X\u793e\u4ee5\u5916\u306e\u50b5\u6a29\u8005\u3078\u306e\u652f\u6255\u304c\u6ede\u3063\u3066\u3044\u308b\u4e8b\u5b9f\u3082\u306a\u3044\u3053\u3068<\/li>\n<li>D\uff08\u682a\uff09\u306e\u8ca0\u50b5\u306e\u7d0480\uff05\u306fX\u793e\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001D\uff08\u682a\uff09\u304cX\u793e\u306b\u5bfe\u3057\u5f01\u6e08\u53ef\u80fd\u306a\u8cc7\u7523\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001D\uff08\u682a\uff09\u306e\u8cc7\u91d1\u7e70\u308a\u306e\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3057\u3066\u3082\u3001X\u793e\u304c\u50b5\u6a29\u653e\u68c4\u3092\u4f34\u3046\u518d\u5efa\u652f\u63f4\u3092\u884c\u308f\u306a\u3051\u308c\u3070D\uff08\u682a\uff09\u304c\u76f4\u3061\u306b\u5012\u7523\u3059\u308b\u3068\u3044\u3063\u305f\u72b6\u6cc1\u306b\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068<\/li>\n<li>D\uff08\u682a\uff09\u53ca\u3073X\u793e\u304c\u3001D\uff08\u682a\uff09\u306e\u8cc7\u91d1\u7e70\u308a\u304c\u3072\u3063\u8feb\u3059\u308b\u72b6\u6cc1\u306b\u9665\u3063\u3066\u3044\u305f\u306e\u3067\u3042\u308c\u3070\u5f53\u7136\u4f5c\u6210\u3055\u308c\u308b\u306f\u305a\u306e\u8cc7\u91d1\u7e70\u308a\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3001D\uff08\u682a\uff09\u304c\u3001X\u793e\u306b\u5bfe\u3057\u3066\u672c\u4ef6\u4e8b\u696d\u5e74\u5ea6\u306b\u5e73\u621021\u5e74\uff13\u6708\u671f\u3088\u308a\u3082\u591a\u984d\u306e\u50b5\u52d9\u306e\u8fd4\u6e08\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u3001X\u793e\u304c\u3001D\uff08\u682a\uff09\u306b\u5bfe\u3057\u8cc7\u91d1\u878d\u901a\u3059\u308b\u3053\u3068\u3092\u5e38\u614b\u3068\u3057\u3066\u304a\u308a\u3001\u65e9\u671f\u306e\u8cc7\u91d1\u56de\u53ce\u624b\u6bb5\u3092\u63a1\u308b\u3053\u3068\u306f\u8003\u3048\u306b\u304f\u3044\u3053\u3068<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000D\uff08\u682a\uff09\u306f\u3001X\u793e\u304b\u3089\u65e9\u671f\u306b\u50b5\u52d9\u8fd4\u6e08\u3092\u6c42\u3081\u3089\u308c\u305f\u3068\u3057\u3066\u3082\u3001X\u793e\u306e\u6240\u6709\u3059\u308b\u672c\u4ef6\u571f\u5730\u3068\u4e00\u4f53\u3068\u306a\u308bD\uff08\u682a\uff09\u5171\u6709\u6301\u5206\u306b\u3088\u308b\u4ee3\u7269\u5f01\u6e08\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u76f4\u3061\u306b\u8cc7\u91d1\u7e70\u308a\u304c\u3072\u3063\u8feb\u3059\u308b\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<span style=\"text-decoration: underline;\">\u4e0a\u8a18<span style=\"color: #333399; text-decoration: underline;\">\u2460\u306a<\/span>\u3044\u3057<span style=\"color: #333399; text-decoration: underline;\">\u2462<\/span>\u306b\u63b2\u3052\u305fD\uff08\u682a\uff09\u306e\u5b9f\u8cea\u7684\u306a\u8cc7\u7523\u72b6\u6cc1\u53ca\u3073\u652f\u6255\u80fd\u529b\u3001X\u793e\u304b\u3089D\uff08\u682a\uff09\u3078\u306e\u8cc7\u91d1\u878d\u901a\u306e\u5e38\u614b\u5316\u306a\u3069\u306b\u9451\u307f\u308c\u3070\u3001D\uff08\u682a\uff09\u306f\u3001\u4e8b\u696d\u7d99\u7d9a\u306b\u652f\u969c\u3092\u6765\u3059\u307b\u3069\u306b\u8cc7\u91d1\u7e70\u308a\u304c\u3072\u3063\u8feb\u3057\u3066\u3044\u305f\u3068\u306f\u8a8d\u3081\u96e3\u3044\u3001\u3068\u3044\u3046\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u3053\u308c\u3089\u306e\u4e3b\u5f35\u3092\u8aad\u3080\u3068\u3001\u672c\u4ef6\u66f4\u6b63\u51e6\u5206\u306b\u304a\u3044\u3066\u3001D\uff08\u682a\uff09\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u653e\u68c4\u306f\u3001D\uff08\u682a\uff09\u306e\u5012\u7523\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3084\u3080\u3092\u5f97\u305a\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3046\u3053\u3068\u306b\u76f8\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5177\u4f53\u7684\u306a\u4e8b\u5b9f\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u9006\u306b\u3044\u3048\u3070\u3001\u672c\u4ef6\u7406\u7531\u4ed8\u8a18\u306f\u3001\u51e6\u5206\u306e\u6839\u62e0\u3068\u306a\u308b\u4e8b\u5b9f\u3084\u5224\u65ad\u904e\u7a0b\u3092\u7701\u7565\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6d6e\u304d\u5f6b\u308a\u3068\u306a\u308b\u3002<\/p>\n<p>\u672c\u4ef6\u7406\u7531\u4ed8\u8a18\u7a0b\u5ea6\u306e\u8a18\u8f09\u3067\u5341\u5206\u3067\u3042\u308b\u3068\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u5e81\u304c\u3001\u51e6\u5206\u6642\u306b\u78ba\u56fa\u305f\u308b\u4e8b\u5b9f\u3092\u628a\u63e1\u3057\u306a\u3044\u307e\u307e\u3001\u6063\u610f\u7684\u306a\u3044\u3057\u4e3b\u89b3\u7684\u306b\u3001\u4e0a\u8a18\u306e\u5224\u65ad\u3092\u3059\u308b\u3053\u3068\u304c\u4e8b\u5b9f\u4e0a\u8a31\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u306f\u306a\u3044\u304b\u3001\u3068\u3044\u3046\u61f8\u5ff5\u3082\u751f\u3058\u308b\uff08\u306a\u304a\u3001\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3046\u3053\u3068\u306e\u76f8\u5f53\u306e\u7406\u7531\u306a\u3069\u4e00\u7fa9\u7684\u306a\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u9762\u306b\u304a\u3044\u3066\u306f\u3001\u5224\u65ad\u8005\u306e\u4e3b\u89b3\u306b\u5de6\u53f3\u3055\u308c\u3084\u3059\u3044\u3053\u3068\u306b\u7559\u610f\uff09\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u3001\u8ab2\u7a0e\u5e81\u304c\u3001\u539f\u51e6\u5206\u6642\u306b\u3069\u3053\u307e\u3067\u306e\u4e8b\u5b9f\u3092\u628a\u63e1\u3057\u3001\u51e6\u5206\u7406\u7531\u3068\u3057\u3066\u8003\u616e\u3057\u3066\u3044\u305f\u304b\u306a\u3069\u306e\u89b3\u70b9\u304b\u3089\u66f4\u306a\u308b\u691c\u8a0e\u3092\u884c\u3046\u4f59\u5730\u3082\u3042\u308b\u304c\u3001\u5dee\u3057\u5f53\u305f\u308a\u3001\u672c\u4ef6\u7406\u7531\u4ed8\u8a18\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u66f4\u6b63\u51e6\u5206\u5e81\u306e\u5224\u65ad\u306e\u614e\u91cd\u3001\u5408\u7406\u6027\u3092\u62c5\u4fdd\u3057\u3066\u305d\u306e\u6063\u610f\u3092\u6291\u5236\u3059\u308b\u3068\u3044\u3046\u7406\u7531\u4ed8\u8a18\u306e\u8da3\u65e8\u3068\u5fc5\u305a\u3057\u3082\u9069\u5408\u3057\u306a\u3044\u3068\u3044\u3046\u8a55\u4fa1\u3082\u6210\u308a\u7acb\u3064\u3067\u3042\u308d\u3046\u3002\u3088\u3063\u3066\u3001\u672c\u4ef6\u7406\u7531\u4ed8\u8a18\u306f\u3001\u6cd5\u306e\u6c42\u3081\u308b\u7406\u7531\u4ed8\u8a18\u3068\u3057\u3066\u5341\u5206\u306a\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u50b5\u6a29\u653e\u68c4\u306e\u640d\u91d1\u7b97\u5165\u3092\u5426\u8a8d\u3059\u308b\u3088\u3046\u306a\u51e6\u5206\u306b\u4fc2\u308b\u7406\u7531\u4ed8\u8a18\u306b\u95a2\u9023\u3057\u3066\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u6cd5\u4ee4\u306e\u307f\u306a\u3089\u305a\u95a2\u9023\u3059\u308b\u901a\u9054\uff08\u672c\u4ef6\u3067\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff12<\/a>\u7b49\uff09\u307e\u3067\u3082\u7406\u7531\u4ed8\u8a18\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u7406\u7531\u4ed8\u8a18\u306e\u8da3\u65e8\u76ee\u7684\u3068\u5b88\u79d8\u7fa9\u52d9\uff08\u56fd\u5bb6\u516c\u52d9\u54e1\u6cd5100\u6761\u3001\u56fd\u7a0e\u901a\u5247\u6cd5126\u6761\uff09\u3068\u306e\u9593\u3067\u3069\u306e\u3088\u3046\u306a\u8abf\u6574\u3092\u56f3\u308b\u3079\u304d\u304b\u3001\u3068\u3044\u3046\u8b70\u8ad6\u304c\u3042\u308b\uff08\u672c\u9023\u8f09<a title=\"\u7406\u7531\u4ed8\u8a18\u306e\u4e0d\u5099\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u7814\u7a76\u3000\u3010\u7b2c38\u56de\u3011\u300c\u5bc4\u9644\u91d1\uff08\u8cb8\u5012\u640d\u5931\u30fb\u50b5\u6a29\u653e\u68c4\uff09\u300d\uff5e\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u640d\u5931\u304c\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u7406\u7531\u306f\uff1f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-600\/\" target=\"_blank\">\u3010\u7b2c38\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #b22222;\">\u2460<\/span>\u306b\u95a2\u3057\u3066\u3001X\u793e\u306f\u3001\u672c\u4ef6\u7406\u7531\u4ed8\u8a18\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff12<\/a>\u306e\u6587\u8a00\u306e\u4e00\u90e8\u3092\u629c\u304d\u51fa\u3057\u3066\u8a18\u8f09\u3057\u305f\u3082\u306e\u306b\u3059\u304e\u306a\u3044\u305f\u3081\u3001\u5358\u306b\u6839\u62e0\u6cd5\u6761\u3092\u793a\u3059\u3060\u3051\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u51e6\u5206\u306e\u76f8\u624b\u65b9\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u9069\u7528\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u4e8b\u5b9f\u95a2\u4fc2\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u4e0d\u670d\u7533\u7acb\u3066\u306e\u4fbf\u5b9c\u3068\u3044\u3046\u7406\u7531\u4ed8\u8a18\u5236\u5ea6\u306e\u8da3\u65e8\u3092\u640d\u306a\u3046\u3082\u306e\u3067\u3042\u308b\u65e8\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u672c\u5224\u6c7a\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001X\u793e\u306e\u4e0a\u8a18\u4e3b\u5f35\u3092\u6392\u65a5\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff12\u306f\u3001\u6cd5\u4ee4\u3067\u306a\u3044\u3053\u3068\u306f\u3082\u3068\u3088\u308a\u3001\u305d\u306e\u5185\u5bb9\u306b\u9451\u307f\u3066\u3082\u3001\u672c\u4ef6\u66f4\u6b63\u901a\u77e5\u66f8\u306b\u304a\u3044\u3066\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff12\u306e\u5b9a\u3081\u308b\u6587\u8a00\u304c\u305d\u306e\u307e\u307e\u4f7f\u7528\u3055\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u3053\u3068\u3092\u3082\u3063\u3066\u3001\u7406\u7531\u4ed8\u8a18\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u5358\u306b\u6cd5\u4ee4\u4e0a\u306e\u6839\u62e0\u6cd5\u6761\u3092\u793a\u3055\u308c\u305f\u3060\u3051\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u89e3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3057\u3001\u307e\u305f\u3001\u524d\u8a18\u306e\u3068\u304a\u308a\u3001\u672c\u4ef6\u66f4\u6b63\u901a\u77e5\u66f8\u306f\u3001\u305d\u306e\u8a18\u8f09\u5185\u5bb9\u304b\u3089\u3059\u308c\u3070\u3001\u5bc4\u9644\u91d1\u306e\u984d\u306b\u5f53\u305f\u3089\u306a\u3044\u3053\u3068\u306e\u4e8b\u5b9f\u4e0a\u306e\u6839\u62e0\u3092\u793a\u3059\u3082\u306e\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3042\u3063\u3066\u3001\u3053\u308c\u304c\u7406\u7531\u4ed8\u8a18\u5236\u5ea6\u306e\u8da3\u65e8\u3092\u640d\u306a\u3046\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n\u307e\u305f\u3001X\u793e\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff12<\/a>\u306b\u304a\u3051\u308b\u300c\u76f8\u5f53\u306a\u7406\u7531\u300d\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u306f\u3001\u691c\u8a0e\u3055\u308c\u308b\u3079\u304d\u5404\u8981\u4ef6\u3092\u7dcf\u5408\u3057\u3066\u5224\u65ad\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u5404\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306e\u8a55\u4fa1\u304c\u305d\u306e\u5224\u65ad\u904e\u7a0b\u306b\u5b58\u5728\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306b\u3001\u672c\u4ef6\u66f4\u6b63\u901a\u77e5\u66f8\u306b\u306f\u3001\u305d\u306e\u5224\u65ad\u904e\u7a0b\u304c\u4e00\u5207\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u4ee5\u4e0a\u3001\u5224\u65ad\u904e\u7a0b\u304c\u7701\u7565\u3059\u308b\u3053\u3068\u306a\u3057\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u65e8\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002\u672c\u5224\u6c7a\u306f\u3001\u6b21\u306e\u3068\u304a\u308a<a 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