{"id":258939,"date":"2022-08-03T09:35:47","date_gmt":"2022-08-03T00:35:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=258939"},"modified":"2022-08-05T04:35:43","modified_gmt":"2022-08-04T19:35:43","slug":"corporation-report-172","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-172\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u304c\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u8a02\u3092\u516c\u8868\uff5e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u3001\u65e2\u5b5811\u554f\u306e\u6539\u8a02\u3068\u3068\u3082\u306b\uff15\u554f\u3092\u65b0\u8a2d\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u304c\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u8a02\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u3001\u65e2\u5b5811\u554f\u306e\u6539\u8a02\u3068\u3068\u3082\u306b\uff15\u554f\u3092\u65b0\u8a2d\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30e9\u30b9\u30c8<br \/>\n<strong>\u8db3\u7acb\u3000\u597d\u5e78<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff14\u5e74\uff17\u670829\u65e5\u3001\u56fd\u7a0e\u5e81\u306f\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u8a02\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306f\u3001\u901a\u7b97\u5236\u5ea6\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u56f3\u8868\u3084\u8a08\u7b97\u4f8b\u3092\u7528\u3044\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u305f\u3082\u306e\u3002<\/p>\n<p>\u4ee4\u548c\uff14\u5e74\uff17\u6708\u306e\u6539\u8a02\u3067\u306f\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u7b49\u3092\u8e0f\u307e\u3048\u3001\u65e2\u5b58\u306e\uff31\uff06\uff21\uff0811\u554f\uff09\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u5b9f\u52d9\u5bb6\u304c\u6c17\u306b\u306a\u308b\u65b0\u305f\u306a\uff31\uff06\uff21\uff08\uff15\u554f\uff09\u306e\u8ffd\u52a0\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u516879\u554f <span style=\"color: #b22222;\">\u21d2<\/span> \u516884\u554f\uff09\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u65b0\u8a2d\u3055\u308c\u305f\uff31\uff06\uff21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/index.htm\" target=\"_blank\" rel=\"noopener\">\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u4ee4\u548c\uff12\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff12\u5e74\uff18\u6708\u3001\u4ee4\u548c\uff13\u5e74\uff16\u6708\u3001\u4ee4\u548c\uff14\u5e74\uff17\u6708\u6539\u8a02\uff09\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=148\" target=\"_blank\" rel=\"noopener\">\u554f63<\/a>\u3015<\/strong><\/p>\n<p><strong>\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u306b\u304a\u3051\u308b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u52a0\u7b97\u63aa\u7f6e<\/strong><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u306b\u304a\u3051\u308b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u52a0\u7b97\u63aa\u7f6e\u306e\u6982\u8981\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u305d\u306e\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u6709\u3059\u308b\u5168\u3066\u306e\u6cd5\u4eba\u304c\u305d\u306e\u901a\u7b97\u7d42\u4e86\u4e8b\u7531\u304c\u751f\u3058\u305f\u6642\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u5408\u8a08\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\uff08\u5225\u8868\u5341\u56db\uff08\u4e94\uff09\uff09\u3092\u6dfb\u4ed8\u3057\u3001\u305d\u306e\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u6709\u3059\u308b\u6cd5\u4eba\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\u304c\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u9805\u7b49\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u306a\u308b<span style=\"border-bottom: solid 1px #000000;\">\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u3068\u3055\u308c\u308b\u91d1\u984d<\/span>\u306f\u3001\u305d\u306e\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u3044\u308f\u3086\u308b\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0\u306b\u76f8\u5f53\u3059\u308b<span style=\"border-bottom: solid 1px #000000;\">\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d<\/span>\u306e\u5408\u8a08\u984d\u3092\u52a0\u7b97\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4e0a\u8a18\u306e\u4e0b\u7dda\u90e8\u5206\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306a\u8a08\u7b97\u5f0f\u3068\u56f3\u8868\u3092\u793a\u3057\u3066\u3044\u308b\uff08\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u5408\u8a08\u984d\u306f\u3001\u5404\u53d6\u5f97\u6642\u306e\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3068\u306a\u308b\uff09\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=149\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258833\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/08\/tusanqa1-1-1.png\" alt=\"\" width=\"500\" height=\"107\" \/><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=150\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258834\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/08\/tusanqa1-2-1.png\" alt=\"\" width=\"500\" height=\"151\" \/><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=151\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258835\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/08\/tusanqa1-3-1.png\" alt=\"\" width=\"507\" height=\"190\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u4e0a\u8a18\u8a08\u7b97\u5f0f\u53ca\u3073\u56f3\u8868\u306b\u3064\u304d\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=148\" target=\"_blank\" rel=\"noopener\">\u554f63<\/a>\u3015\u3088\u308a\u305d\u308c\u305e\u308c\u629c\u7c8b\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u5bfe\u8c61\u682a\u5f0f\u306e\u7bc4\u56f2\u3001\u975e\u9069\u683c\u5408\u4f75\u7b49\u5bfe\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u5bfe\u8c61\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u4ed8\u968f\u8cbb\u7528\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u3001\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u306e\u91d1\u984d\u53ca\u3073\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u306e\u91d1\u984d\u306e\u8003\u3048\u65b9\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u4fc2\u308b\u52a0\u7b97\u8abf\u6574\u984d\u306e\u5185\u5bb9\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u8ca0\u50b5\u306e\u984d\u306b\u306f\u3001\u5dee\u984d\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u4ee5\u5916\u306e\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\uff08\u9000\u8077\u7d66\u4e0e\u50b5\u52d9\u5f15\u53d7\u984d\u53ca\u3073\u77ed\u671f\u91cd\u8981\u50b5\u52d9\u898b\u8fbc\u984d\uff09\u3001\u8cde\u4e0e\u5f15\u5f53\u91d1\u306a\u3069\u7a0e\u52d9\u4e0a\u306e\u8ca0\u50b5\u306f\u542b\u307e\u308c\u306a\u3044\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\uff08\u96e2\u8131\u6cd5\u4eba\uff09\u3092\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u3068\u3059\u308b\u975e\u9069\u683c\u5408\u4f75\u7b49\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u975e\u9069\u683c\u5408\u4f75\u7b49\u524d\u306b\u53d6\u5f97\u3057\u305f\u5bfe\u8c61\u682a\u5f0f\u306b\u4fc2\u308b\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306f\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u308b\u3053\u3068\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u8a08\u7b97\u304b\u3089\u682a\u5f0f\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97\u307e\u3067\u306e\u4e00\u9023\u306e\u6d41\u308c\u3092\u8a08\u7b97\u4f8b\u3067\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=154\" target=\"_blank\" rel=\"noopener\">\u554f64<\/a>\u3015<\/strong><\/p>\n<p><strong>\u682a\u5f0f\u306e\u53d6\u5f97\u304c\u6bb5\u968e\u7684\u306b\u884c\u308f\u308c\u308b\u5834\u5408\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u8a08\u7b97<\/strong><\/p>\n<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=148\" target=\"_blank\" rel=\"noopener\">\u554f63<\/a>\u3015<\/strong>\u3067\u89e3\u8aac\u3057\u305f\u52a0\u7b97\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5fdc\u7528\u3068\u3057\u3066\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u304c\u6bb5\u968e\u7684\u306b\u884c\u308f\u308c\u308b\u5834\u5408\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u4f8b\u53ca\u3073\u5225\u8868\u5341\u56db\uff08\u4e94\uff09\u306e\u8a18\u8f09\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=158\" target=\"_blank\" rel=\"noopener\">\u554f65<\/a>\u3015<\/strong><\/p>\n<p><strong>\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u9069\u683c\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528<\/strong><\/p>\n<p>\u901a\u7b97\u7d42\u4e86\u4e8b\u7531\u304c\u751f\u305a\u308b\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u3092\u5408\u4f75\u6cd5\u4eba\u3068\u3059\u308b\u901a\u7b97\u5185\u9069\u683c\u5408\u4f75\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u901a\u7b97\u5185\u9069\u683c\u5408\u4f75\u306b\u4fc2\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u5408\u8a08\u984d\u306b\u305d\u306e\u88ab\u5408\u4f75\u6cd5\u4eba\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u52a0\u7b97\u3059\u308b\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7559\u610f\u70b9\u3068\u3057\u3066\u6b21\u306e\u8003\u3048\u65b9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #cd853f;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u901a\u7b97\u5185\u9069\u683c\u5408\u4f75\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u3067\u3042\u308b\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u682a\u5f0f\u306b\u3064\u304d\u672c\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u306a\u304b\u3063\u305f\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u5f8c\u3001\u5408\u4f75\u6cd5\u4eba\u3067\u3042\u308b\u901a\u7b97\u6cd5\u4eba\u306b\u901a\u7b97\u7d42\u4e86\u4e8b\u7531\u304c\u751f\u3058\u305f\u969b\u306b\u672c\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3068\u3057\u3066\u3082\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u5408\u4f75\u6cd5\u4eba\u682a\u5f0f\u306b\u4fc2\u308b\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u5408\u8a08\u984d\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u88ab\u5408\u4f75\u6cd5\u4eba\u3067\u3042\u308b\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u682a\u5f0f\u306b\u3064\u304d\u672c\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5408\u4f75\u6cd5\u4eba\u3067\u3042\u308b\u901a\u7b97\u6cd5\u4eba\u306b\u901a\u7b97\u7d42\u4e86\u4e8b\u7531\u304c\u751f\u3058\u305f\u969b\u306b\u672c\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u306a\u304b\u3063\u305f\u3068\u304d\u306b\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3092\u542b\u3081\u3001\u5408\u4f75\u6cd5\u4eba\uff08\u96e2\u8131\u6cd5\u4eba\uff09\u306e\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306f\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u8907\u6570\u306e\u901a\u7b97\u5185\u9069\u683c\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5404\u901a\u7b97\u5185\u9069\u683c\u5408\u4f75\u306b\u4fc2\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306f\u6700\u7d42\u7684\u306a\u5408\u4f75\u6cd5\u4eba\u306e\u682a\u5f0f\u306b\u4fc2\u308b\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u306e\u8a08\u7b97\u4e0a\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>\u3055\u3089\u306b\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3057\u305f\u6cd5\u4eba\u304c\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u9069\u683c\u5408\u4f75\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u306e\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u682a\u5f0f\u306b\u4fc2\u308b\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3082\u3001\u672c\u52a0\u7b97\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u7d4c\u904e\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306b\u3001\u7d4c\u904e\u9069\u683c\u5408\u4f75\u306b\u4fc2\u308b\u5bfe\u8c61\u91d1\u984d\u306b\u3064\u304d\u300c\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u306b\u304a\u3051\u308b\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u7279\u4f8b\u8a08\u7b97\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7d4c\u904e\u9069\u683c\u5408\u4f75\u306b\u4fc2\u308b\u5408\u4f75\u6cd5\u4eba\u306e\u682a\u5f0f\u306b\u4fc2\u308b\u672c\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7d4c\u904e\u9069\u683c\u5408\u4f75\u3092\u901a\u7b97\u5185\u9069\u683c\u5408\u4f75\u3068\u3001\u305d\u306e\u5bfe\u8c61\u91d1\u984d\u3092\u88ab\u5408\u4f75\u6cd5\u4eba\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3068\u3001\u305d\u308c\u305e\u308c\u307f\u306a\u3059\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u5c4a\u51fa\u306b\u3064\u3044\u3066\u3001\u5bfe\u8c61\u91d1\u984d\u306f\u3053\u306e\u5c4a\u51fa\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u306f\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5408\u4f75\u6cd5\u4eba\u3067\u3042\u308b\u901a\u7b97\u6cd5\u4eba\u306b\u901a\u7b97\u7d42\u4e86\u4e8b\u7531\u304c\u751f\u3058\u305f\u969b\u306b\u3001\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u5bfe\u8c61\u682a\u5f0f\u306b\u4fc2\u308b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u53ca\u3073\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u8a08\u7b97\u306e\u660e\u7d30\u3068\u3068\u3082\u306b\u305d\u306e\u5bfe\u8c61\u91d1\u984d\u53ca\u3073\u305d\u306e\u8a08\u7b97\u306e\u660e\u7d30\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3068\u540c\u69d8\u3001\u7d4c\u904e\u9069\u683c\u5408\u4f75\u306b\u4fc2\u308b\u5bfe\u8c61\u91d1\u984d\u306b\u3064\u3044\u3066\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u5408\u4f75\u6cd5\u4eba\u3067\u3042\u308b\u901a\u7b97\u6cd5\u4eba\u306b\u901a\u7b97\u7d42\u4e86\u4e8b\u7531\u304c\u751f\u3058\u305f\u969b\u306b\u672c\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u306a\u304b\u3063\u305f\u3068\u304d\u306f\u3001\u5bfe\u8c61\u91d1\u984d\u3092\u542b\u3081\u3001\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306f\u306a\u3044\u3053\u3068\u3082\u4ed8\u3051\u52a0\u3048\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=186\" target=\"_blank\" rel=\"noopener\">\u554f73<\/a>\u3015<\/strong><\/p>\n<p><strong>\u901a\u7b97\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u9069\u7528<\/strong><\/p>\n<p>\u901a\u7b97\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u3001\u901a\u7b97\u6cd5\u4eba\u7279\u6709\u306e\u53d6\u6271\u3044\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c100\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u305d\u306e\u9069\u7528\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u3068\u306e\u9593\u306b\u901a\u7b97\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c100\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u306f\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u6cd5\u4eba\u304b\u3089\u9664\u304b\u308c\u308b\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u304c\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\uff08\u307f\u306a\u3057\u5927\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u3092\u9664\u304f\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u305d\u306e\u9069\u7528\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u3068\u306e\u9593\u306b\u901a\u7b97\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\u304c\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u53c8\u306f\u307f\u306a\u3057\u5927\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u901a\u7b97\u6cd5\u4eba\u306f\u4e2d\u5c0f\u6cd5\u4eba\u306b\u4fc2\u308b\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u6cd5\u4eba\u304b\u3089\u9664\u304b\u308c\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u4e0a\u3067\u3001\u901a\u7b97\u6cd5\u4eba\u306e\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306b\u304a\u3051\u308b\u901a\u7b97\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u5206\u914d\u984d\u306e\u8a08\u7b97\u4f8b\uff08\u7bc0\u7a0e\u67a0\u306e800\u4e07\u5186\u306e\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u914d\u5206\u8a08\u7b97\uff09\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u901a\u7b97\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u5206\u914d\u984d\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u4fee\u6b63\u7533\u544a\u7b49\u306b\u3088\u308b\u5f71\u97ff\u306e\u906e\u65ad\u63aa\u7f6e\uff08\u906e\u65ad\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u5834\u5408\u3092\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u8a08\u7b97\u4f8b\u3068\u3068\u3082\u306b\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=196\" target=\"_blank\" rel=\"noopener\">\u554f76<\/a>\u3015<\/strong><\/p>\n<p><strong>\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u4fc2\u308b\u901a\u77e5\u7fa9\u52d9<\/strong><\/p>\n<p>\u901a\u7b97\u6cd5\u4eba\u304c\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e8b\u696d\u5e74\u5ea6\u5f8c\u306b\u304a\u3044\u3066\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e00\u5b9a\u306e\u91d1\u984d\u304c\u5f53\u521d\u7533\u544a\u984d\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u901a\u77e5\u7fa9\u52d9\u304c\u751f\u3058\u308b\u304c\u3001\u305d\u306e\u901a\u77e5\u306e\u65b9\u6cd5\u53ca\u3073\u69d8\u5f0f\u7b49\u306f\u6cd5\u4ee4\u3067\u7279\u6bb5\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u901a\u77e5\u3059\u3079\u304d\u4e8b\u9805\u3092\u76db\u308a\u8fbc\u3093\u3060\u901a\u77e5\u66f8\u306e\u66f8\u5f0f\u306e\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\uff08\u5916\u56fd\u7a0e\u984d\u306e\u63a7\u9664\u306b\u4fc2\u308b\u901a\u77e5\u7fa9\u52d9\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=219\" target=\"_blank\" rel=\"noopener\">\u554f81<\/a>\u53c2\u7167\uff09\u3068\u540c\u69d8\u306e\u554f\u3068\u306a\u308b\uff09\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/p><\/p><\/p><\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff14\u5e74\uff17\u670829\u65e5\u3001\u56fd\u7a0e\u5e81\u306f\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u8a02\u3092\u516c\u8868\u3057\u305f\u3002<br 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