{"id":39332,"date":"2025-08-04T09:13:49","date_gmt":"2025-08-04T00:13:49","guid":{"rendered":"https:\/\/www.seraku.co.jp\/tectec-note\/?p=39332"},"modified":"2025-09-29T11:32:34","modified_gmt":"2025-09-29T02:32:34","slug":"bp-shiroiro-shinkoku-guide","status":"publish","type":"post","link":"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-shiroiro-shinkoku-guide\/","title":{"rendered":"\u767d\u8272\u7533\u544a\u3068\u306f\uff1f\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u521d\u5fc3\u8005\u306b\u304a\u3059\u3059\u3081\u306e\u7533\u544a\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u306f\u3058\u3081\u306b<\/h2>\n\n\n\n<div class=\"main-Point\">\n<ul>\n<li>\u767d\u8272\u7533\u544a\u3068\u306f\u3001\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u306e1\u3064<\/li>\n<li>\u767d\u8272\u7533\u544a\u306e\u8a18\u5e33\u65b9\u6cd5\u306f\u30b7\u30f3\u30d7\u30eb\u306a\u3082\u306e\u3067\u3088\u3044<\/li>\n<li>\u624b\u7d9a\u304d\u3084\u7533\u8acb\u65b9\u6cd5\u306f\u7c21\u5358\u3060\u304c\u3001\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u306f\u5c11\u306a\u3044<\/li>\n<li>\u767d\u8272\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u306f\u3001\u76f4\u8fd1\u306e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\uff09\u3068\u53ce\u652f\u5185\u8a33\u66f8<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u544a\u304c\u4fbf\u5229<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u767d\u8272\u7533\u544a\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3068\u306f\u3001\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u306e1\u3064\u3067\u3059\u3002\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5e74\u306b\u4e00\u5ea6\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306b\u306f\u767d\u8272\u7533\u544a\u3068\u9752\u8272\u7533\u544a\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u5fc5\u8981\u66f8\u985e\u30fb\u5e33\u7c3f\u306e\u8a18\u5e33\u65b9\u6cd5\u30fb\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u306e\u7a2e\u985e\u306a\u3069\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br>\u767d\u8272\u7533\u544a\u306e\u5bfe\u8c61\u8005\u306f\u3001\u9752\u8272\u7533\u544a\u66f8\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u7d0d\u7a0e\u8005\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u521d\u5fc3\u8005\u306b\u5411\u3051\u3066\u767d\u8272\u7533\u544a\u306e\u6982\u8981\u3084\u7533\u544a\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u767d\u8272\u7533\u544a\u3068\u9752\u8272\u7533\u544a\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3068\u9752\u8272\u7533\u544a\u306e\u9055\u3044\u3092\u4ee5\u4e0b\u306e\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<style>\n.entry .entry-content .wp-block-table th, .entry .entry-content .wp-block-table td {\n    border: solid 1px #a0e4e8 !important;\n}\n<\/style>\n\n\n\n<figure class=\"wp-block-table rt-Table\"><table><tbody>\n<tr><th style=\"width: 20%; text-align: left;\"><\/th><th style=\"width: 20%; text-align: left; background: #fff2cc!important; color: #111!important;\">\u767d\u8272\u7533\u544a<\/th><th style=\"width: 20%; text-align: left;\">\u9752\u8272\u7533\u544a<br>\uff08\u7279\u5225\u63a7\u9664\u304c10\u4e07\u5186\u306e\u5834\u5408\uff09<\/th><th style=\"width: 20%; text-align: left;\">\u9752\u8272\u7533\u544a<br>\uff08\u7279\u5225\u63a7\u9664\u304c55\u4e07\u5186\u306e\u5834\u5408\uff09<\/th><th style=\"width: 20%; text-align: left;\">\u9752\u8272\u7533\u544a<br>\uff08\u7279\u5225\u63a7\u9664\u304c65\u4e07\u5186\u306e\u5834\u5408\uff09<\/th><\/tr>\n<tr><th style=\"text-align: left;\">\u958b\u696d\u5c4a\u63d0\u51fa\u306e\u8981\u5426<\/th><td style=\"text-align: left;\">\u5fc5\u8981\uff08\u672a\u63d0\u51fa\u3067\u3082\u7533\u544a\u53ef\uff09<\/td><td colspan=\"3\" style=\"text-align: left;\">\u5fc5\u8981<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u78ba\u5b9a\u7533\u544a\u524d\u306e\u4e8b\u524d\u7533\u8acb\u624b\u7d9a\u304d<\/th><td style=\"text-align: left;\">\u4e0d\u8981<\/td><td colspan=\"3\" style=\"text-align: left;\">\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u8a18\u5e33\u65b9\u6cd5<\/th><td style=\"text-align: left;\">\u5358\u5f0f\u7c3f\u8a18<\/td><td style=\"text-align: left;\">\u5358\u5f0f\u7c3f\u8a18<\/td><td colspan=\"2\" style=\"text-align: left;\">\u8907\u5f0f\u7c3f\u8a18<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u4f5c\u6210\u66f8\u985e<\/th><td style=\"text-align: left;\">\u53ce\u652f\u5185\u8a33\u66f8<\/td><td style=\"text-align: left;\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u307f\u3067\u3082\u53ef<\/td><td colspan=\"2\" style=\"text-align: left;\">\u640d\u76ca\u8a08\u7b97\u66f8\u30fb<br>\u8cb8\u501f\u5bfe\u7167\u8868<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u8d64\u5b57\u6240\u5f97\u306e\u7e70\u8d8a<\/th><td style=\"text-align: left;\">\u4e0d\u53ef<\/td><td colspan=\"3\" style=\"text-align: left;\">\u53ef\uff083\u5e74\uff09<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u4e8b\u696d\u5c02\u5f93\u8005\u3078\u306e\u7279\u4f8b\u306e\u9069\u7528<\/th><td style=\"text-align: left;\">\u914d\u5076\u8005\u306f\u6700\u9ad8 86 \u4e07\u5186\u300115 \u6b73\u4ee5\u4e0a\u306e\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306f\u6700\u9ad8 50 \u4e07\u5186\u307e\u3067\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b\uff08\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\uff09<\/td><td colspan=\"3\" style=\"text-align: left;\">\u5168\u984d\u53ef\uff1a\u5168\u984d\u7d4c\u8cbb\u306b\u3067\u304d\u308b\uff08\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\uff09<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u9069\u7528<\/th><td style=\"text-align: left;\">\u9069\u7528\u4e0d\u53ef<\/td><td colspan=\"3\" style=\"text-align: left;\">\u9069\u7528\u53ef\uff0830\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u8cfc\u5165\u5e74\u306b\u5168\u984d\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b\uff09<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u96fb\u5b50\u7533\u544a\u307e\u305f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58<\/th><td style=\"text-align: left;\">\u4e0d\u8981<\/td><td colspan=\"2\" style=\"text-align: left;\">\u4e0d\u8981<\/td><td style=\"text-align: left;\">\u5fc5\u8981<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u306e\u8868\u304b\u3089\u304a\u308f\u304b\u308a\u3044\u305f\u3060\u3051\u308b\u901a\u308a\u3001\u9752\u8272\u7533\u544a\u306f\u767d\u8272\u7533\u544a\u3068\u6bd4\u3079\u3066\u624b\u7d9a\u304d\u3084\u5e33\u7c3f\u306e\u8a18\u5e33\u65b9\u6cd5\u304c\u8907\u96d1\u3067\u3059\u3002\u4e00\u65b9\u3067\u3001\u7a0e\u5236\u9762\u3067\u306f\u767d\u8272\u7533\u544a\u3088\u308a\u3082\u512a\u9047\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div class=\"relativeLink__inner\">\n\t\t\t\t\t<div class=\"relativeLink__thumbnail\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxreturn\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/c2eee16acd390b828acdab96644f3f0d.png\" alt=\"\u3010\u521d\u5fc3\u8005\u5fc5\u898b\u3011\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u5bfe\u8c61\u8005\u30fb\u3084\u308a\u65b9\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxreturn\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u3010\u521d\u5fc3\u8005\u5fc5\u898b\u3011\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u5bfe\u8c61\u8005\u30fb\u3084\u308a\u65b9\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div>\n\t\t\t\t\t\t\t<p>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u8ab0\u304c\u3044\u3064\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u304b\uff1f\u7591\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3068\u306e\u9055\u3044\u3084\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u2026<\/p>\n\t\t\t\t\t\t\t<div style=\"text-align: right;\">\n\t\t\t\t\t\t\t\t<p class=\"relativeLink__text--more\">\u7d9a\u304d\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u767d\u8272\u7533\u544a\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a18\u5e33\u65b9\u6cd5\u306f\u30b7\u30f3\u30d7\u30eb\u306a\u3082\u306e\u3067\u3088\u3044<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306e\u5e33\u7c3f\u306e\u69d8\u5f0f\u30fb\u7a2e\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u660e\u78ba\u306a\u30eb\u30fc\u30eb\u304c\u5b9a\u307e\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5e33\u7c3f\u3078\u306e\u8a18\u5e33\u3082\u30b7\u30f3\u30d7\u30eb\u306a\u65b9\u6cd5\u3067\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u3001\u7c21\u6613\u306a\u8a18\u5e33\u65b9\u6cd5\uff08\u5358\u5f0f\u7c3f\u8a18\u3067\u306e\u8a18\u5e33\uff09\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002<br>\u5358\u5f0f\u7c3f\u8a18\u3068\u306f\u7c3f\u8a18\u306e\u624b\u6cd5\u306e1\u3064\u3067\u3042\u308a\u3001\u4e3b\u306b\u53ce\u76ca\u3084\u8cbb\u7528\u306e\u767a\u751f\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3059\u3002<br>\u8eab\u8fd1\u306a\u3082\u306e\u3067\u306f\u3001\u5bb6\u8a08\u7c3f\u3084\u304a\u5c0f\u9063\u3044\u5e33\u306a\u3069\u304c\u5358\u5f0f\u7c3f\u8a18\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table\"><table><tbody>\n<tr><th colspan=\"2\" style=\"width: 30%!important; background: #fff; text-align: center; word-break: auto-phrase;\">\u5358\u5f0f\u7c3f\u8a18\uff08\u53ce\u5165\u9805\u76ee\uff09<\/th><th style=\"width: 10%; background: transparent!important; border: none!important;\"><\/th><th colspan=\"3\" style=\"width: 60%; background: #fff; text-align: center; word-break: auto-phrase;\">\u8907\u5f0f\u7c3f\u8a18<\/th><\/tr>\n<tr><td style=\"font-weight: bold; word-break: auto-phrase;\">\u53ce\u5165\u9805\u76ee<\/td><td style=\"font-weight: bold; word-break: auto-phrase;\">\u91d1\u984d<\/td><td style=\"border: none!important;\"><\/td><td style=\"font-weight: bold; word-break: auto-phrase;\">\u501f\u65b9\uff08\u5de6\u5074\uff09<\/td><td style=\"font-weight: bold; word-break: auto-phrase;\">\u8cb8\u65b9\uff08\u53f3\u5074\uff09<\/td><td style=\"font-weight: bold; word-break: auto-phrase;\">\u91d1\u984d<\/td><\/tr>\n<tr><td style=\"text-align: left;\">\u58f2\u4e0a<\/td><td>300,000<\/td><td style=\"border: none!important;\"><\/td><td style=\"text-align: left;\">\u73fe\u91d1<\/td><td style=\"text-align: left;\">\u58f2\u4e0a<\/td><td style=\"text-align: right;\">300,000<\/td><\/tr>\n<tr><td style=\"border: none!important;\"><\/td><td style=\"border: none!important;\"><\/td><td style=\"border: none!important;\"><\/td><td style=\"text-align: left;\">\u5149\u71b1\u8cbb<\/td><td style=\"text-align: left;\">\u73fe\u91d1<\/td><td style=\"text-align: right;\">20,000<\/td><\/tr>\n<tr><td style=\"border: none!important;\"><\/td><td style=\"border: none!important;\"><\/td><td style=\"border: none!important;\"><\/td><td style=\"text-align: left;\">\u6c34\u9053\u4ee3<\/td><td style=\"text-align: left;\">\u73fe\u91d1<\/td><td style=\"text-align: right;\">15,000<\/td><\/tr>\n<tr><td colspan=\"2\" style=\"text-align: center; word-break: auto-phrase; background: #29c4cc!important; color: #fff; font-weight: bold;\">\u5358\u5f0f\u7c3f\u8a18\uff08\u652f\u51fa\u9805\u76ee\uff09<\/td><td style=\"border: none!important;\"><\/td><td style=\"text-align: left;\">\u4fdd\u967a\u4ee3<\/td><td style=\"text-align: left;\">\u73fe\u91d1<\/td><td style=\"text-align: right;\">25,000<\/td><\/tr>\n<tr><td style=\"font-weight: bold; word-break: auto-phrase;\">\u652f\u51fa\u9805\u76ee<\/td><td style=\"font-weight: bold; word-break: auto-phrase;\">\u91d1\u984d<\/td><td style=\"border: none!important;\"><\/td><td style=\"text-align: left;\">\u901a\u4fe1\u8cbb<\/td><td style=\"text-align: left;\">\u73fe\u91d1<\/td><td style=\"text-align: right;\">10,000<\/td><\/tr>\n<tr><td style=\"text-align: left;\">\u5149\u71b1\u8cbb<\/td><td style=\"text-align: right;\">20,000<\/td><\/tr>\n<tr><td style=\"text-align: left;\">\u6c34\u9053\u4ee3<\/td><td style=\"text-align: right;\">15,000<\/td><\/tr>\n<tr><td style=\"text-align: left;\">\u4fdd\u967a\u4ee3<\/td><td style=\"text-align: right;\">25,000<\/td><\/tr>\n<tr><td style=\"text-align: left;\">\u901a\u4fe1\u8cbb<\/td><td style=\"text-align: right;\">10,000<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3084\u78ba\u5b9a\u7533\u544a\u524d\u306e\u624b\u7d9a\u304d\u306f\u3057\u306a\u304f\u3066\u3088\u3044<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u6642\u306f\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3084\u78ba\u5b9a\u7533\u544a\u524d\u306e\u4e8b\u524d\u7533\u8acb\u624b\u7d9a\u304d\uff08\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\uff09\u304c\u4e0d\u8981\u3067\u3059\u3002<br>\u305d\u306e\u305f\u3081\u3001\u9752\u8272\u7533\u544a\u5236\u5ea6\u3092\u3088\u304f\u7406\u89e3\u3067\u304d\u3066\u3044\u306a\u3044\u65b9\u306b\u3068\u3063\u3066\u3082\u624b\u7d9a\u304d\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u3044\u3067\u3059\u3002<\/p>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div class=\"relativeLink__inner\">\n\t\t\t\t\t<div class=\"relativeLink__thumbnail\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-kaigyotodoke-hitsuyounamono\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/0a4d5382acfeb907baa1f3d2e7b04552.png\" alt=\"\u958b\u696d\u5c4a\u306b\u5fc5\u8981\u306a\u3082\u306e\u3068\u306f\uff1f\u6e96\u5099\u3059\u3079\u304d\u66f8\u985e\u3084\u63d0\u51fa\u65b9\u6cd5\u3092\u89e3\u8aac\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-kaigyotodoke-hitsuyounamono\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u958b\u696d\u5c4a\u306b\u5fc5\u8981\u306a\u3082\u306e\u3068\u306f\uff1f\u6e96\u5099\u3059\u3079\u304d\u66f8\u985e\u3084\u63d0\u51fa\u65b9\u6cd5\u3092\u89e3\u8aac<\/div>\n\t\t\t\t\t\t\t<p>\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3084\u6e96\u5099\u3059\u3079\u304d\u3082\u306e\u3092\u8a73\u3057\u304f\u89e3\u8aac\uff01\u30b9\u30e0\u30fc\u30ba\u306b\u958b\u696d\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3082\u2026<\/p>\n\t\t\t\t\t\t\t<div style=\"text-align: right;\">\n\t\t\t\t\t\t\t\t<p class=\"relativeLink__text--more\">\u7d9a\u304d\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u767d\u8272\u7533\u544a\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u304c\u5c11\u306a\u3044<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306b\u306f\u7279\u5225\u63a7\u9664\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u9752\u8272\u7533\u544a\u3088\u308a\u3082\u7bc0\u7a0e\u52b9\u679c\u3092\u611f\u3058\u306b\u304f\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u3053\u3053\u3067\u306e\u63a7\u9664\u3068\u306f\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u6240\u5f97\u304b\u3089\u4e00\u5b9a\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u9752\u8272\u7533\u544a\u3067\u306f\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002\u63a7\u9664\u984d\u306b\u306f65\u4e07\u5186\u30fb55\u4e07\u5186\u30fb10\u4e07\u5186\u306e3\u7a2e\u985e\u304c\u3042\u308a\u3001\u9069\u7528\u3055\u308c\u308b\u6761\u4ef6\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u3067\u306f\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u304c\u5168\u984d\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\u306f\u3001\u767d\u8272\u7533\u544a\u3067\u3082\u4e00\u90e8\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u914d\u5076\u8005\u306f\u6700\u9ad8 86 \u4e07\u5186\u300115 \u6b73\u4ee5\u4e0a\u306e\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306f\u6700\u9ad8 50 \u4e07\u5186\u307e\u3067\u3057\u304b\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div class=\"relativeLink__inner\">\n\t\t\t\t\t<div class=\"relativeLink__thumbnail\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxamount_calculation\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/4230391da8d72f1917d4dffc782bb96f.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u306e\u7a0e\u984d\u8a08\u7b97\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff5c\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u30fb\u7a0e\u7387\u30fb\u63a7\u9664\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxamount_calculation\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u78ba\u5b9a\u7533\u544a\u306e\u7a0e\u984d\u8a08\u7b97\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff5c\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u30fb\u7a0e\u7387\u30fb\u63a7\u9664<\/div>\n\t\t\t\t\t\t\t<p>\u78ba\u5b9a\u7533\u544a\u6642\u306e\u7a0e\u984d\u8a08\u7b97\u306f\u96e3\u3057\u3044\u3068\u611f\u3058\u308b\u65b9\u306b\u3001\u7a0e\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u3092\u3001\u6240\u5f97\u8a08\u7b97\u306e\u30b9\u30c6\u30c3\u30d7\u9806\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u2026<\/p>\n\t\t\t\t\t\t\t<div style=\"text-align: right;\">\n\t\t\t\t\t\t\t\t<p class=\"relativeLink__text--more\">\u7d9a\u304d\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u3057\u3084\u7e70\u623b\u3057\u304c\u9069\u7528\u3055\u308c\u306a\u3044<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3067\u306f\u3001\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u3057\u3084\u7e70\u623b\u3057\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<br>\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u3057\u3068\u306f\u3001\u672c\u5e74\u306e\u4e8b\u696d\u304c\u8d64\u5b57\u3060\u3063\u305f\u3068\u304d\u306b\u640d\u5931\u984d\u3092\u7fcc\u5e74\u304b\u3089\u6700\u95773\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b\uff08\u672c\u5e74\u306e\u8d64\u5b57\u3092\u7fcc\u5e74\u4ee5\u964d\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3059\u308b\uff09\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u7e70\u308a\u623b\u3057\u3068\u306f\u3001\u672c\u5e74\u306e\u4e8b\u696d\u304c\u8d64\u5b57\u3060\u3063\u305f\u3068\u304d\u306b\u640d\u5931\u984d\u3092\u524d\u5e74\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3057\u3066\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u65bd\u3059\uff08\u5dee\u984d\u304c\u8fd4\u7d0d\u3055\u308c\u308b\uff09\u5236\u5ea6\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u304c\u8d64\u5b57\u306e\u5e74\u306f\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3059\u308b\u6050\u308c\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u4e00\u90e8\u304c\u8a08\u4e0a\u3067\u304d\u306a\u3044<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3067\u306f\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u4e00\u90e8\u304c\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<br>\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u306f\u3001\u4f55\u3089\u304b\u306e\u7406\u7531\u3067\u53d6\u5f15\u5148\u304b\u3089\u58f2\u4e0a\u91d1\u3092\u56de\u53ce\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u5099\u3048\u3066\u3001\u7a4d\u307f\u7acb\u3066\u3066\u304a\u304f\u304a\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u306f\u3001\u500b\u5225\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u4e00\u62ec\u8cb8\u5012\u5f15\u5f53\u91d1\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br>\u9752\u8272\u7533\u544a\u3067\u306f\u3069\u3061\u3089\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3082\u8a08\u4e0a\u3067\u304d\u307e\u3059\u304c\u3001\u767d\u8272\u7533\u544a\u3067\u306f\u4e00\u62ec\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u306a\u3044<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3067\u306f\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<br>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3068\u306f\u300130\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u7d4c\u5e74\u52a3\u5316\u306b\u3088\u308a\u4fa1\u5024\u304c\u6e1b\u308b\u8cc7\u7523\uff09\u3092\u53d6\u5f97\u3057\u305f\u969b\u3001\u305d\u306e\u5e74\u306b\u5168\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3067\u306f\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u9752\u8272\u7533\u544a\u8005\u3088\u308a\u3082\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u767d\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u4fdd\u7ba1\u306e\u30eb\u30fc\u30eb<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u30fb\u4f5c\u6210\u65b9\u6cd5\u30fb\u4fdd\u7ba1\u671f\u9593\u306a\u3069\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5fc5\u8981\u66f8\u985e\u30fb\u4f5c\u6210\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u76f4\u8fd1\u306e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\uff09\u3068\u3001\u53ce\u652f\u5185\u8a33\u66f8\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7b2c\u4e00\u8868\u3068\u7b2c\u4e8c\u8868\u306f\u5168\u3066\u306e\u7533\u544a\u8005\u304c\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<br>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7b2c\u4e00\u8868\u306b\u306f\u3001\u53ce\u5165\u30fb\u6240\u5f97\u30fb\u63a7\u9664\u306a\u3069\u4e8b\u696d\u4e3b\u306e\u57fa\u672c\u60c5\u5831\uff0813\u9805\u76ee\uff09\u3092\u307e\u3068\u3081\u3066\u3001\u7b2c\u4e8c\u8868\u306b\u306f\u6240\u5f97\u306e\u5185\u8a33\u30fb\u4fdd\u967a\u6599\u63a7\u9664\u7b49\u306b\u95a2\u3059\u308b\u9805\u76ee\uff0813\u9805\u76ee\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br>\u4ee5\u4e0b\u3067\u306f\u3001\u767d\u8272\u7533\u544a\u8005\u3068\u3068\u304f\u306b\u95a2\u4fc2\u304c\u6df1\u3044\u53ce\u652f\u5185\u8a33\u66f8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<input type=\"checkbox\" id=\"popup-Image__check--01\">\n<label id=\"popup-Image__overlay--01\" for=\"popup-Image__check--01\" class=\"popup-Image__overlay\">\n  <label class=\"popup-Image__window\">\n    <div class=\"popup-Image__title\"><img decoding=\"async\" src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/165879b77a909af55c0fe1a68887a7fc.png\" rel=\"noopener\" target=\"_blank\" alt=\"\u53ce\u652f\u5185\u8a33\u66f81\u30da\u30fc\u30b8\u76ee\u306e\u898b\u672c\"><\/div><label class=\"popup-Image__close\" for=\"popup-Image__check--01\">\u00d7<\/label>\n<\/label>\n<\/label>\n<div class=\"popup-Image__thumbnail\">\n  <label for=\"popup-Image__check--01\">\n    <img decoding=\"async\" itemprop=\"image\" loading=\"lazy\" src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/165879b77a909af55c0fe1a68887a7fc.png\" alt=\"\u53ce\u652f\u5185\u8a33\u66f81\u30da\u30fc\u30b8\u76ee\u306e\u898b\u672c\" width=\"1200\" height=\"846\"\/>\n  <\/label>\n  <p>\u203b\u30af\u30ea\u30c3\u30af\u3067\u753b\u50cf\u3092\u62e1\u5927\u3067\u304d\u307e\u3059<\/p>\n<\/div>\n\n\n\n<style>\nol .inOrder {\n    padding: 1em;\n    background: #fff;\n    border: solid 1px #29C4CC;\n    padding: 1.5em .5em .5em 2.5rem;\n    font-weight: bold;\n    position: relative;\n    z-index: 0;\n    list-style: none;\n    counter-reset: inOrderCounter;\n}\n.inOrder > li:before {\n    color: #fff !important;\n    position: relative;\n    left: -3.75rem;\n    text-align: center;\n    width: 3rem;\n    display: inline-block;\n}\n#list--01 > li:before {\n     content: \"1-\" counter(list-item);\n}\n#list--02 > li:before {\n     content: \"2-\" counter(list-item);\n}\n#list--01 > li:before {\n     content: \"1-\" counter(list-item);\n}\n#list--03 > li:before {\n     content: \"3-\" counter(list-item);\n}\ndl.inOrder__innerList {\n    padding: 1rem 0;\n}\n.inOrder li {\n    padding-left: 2rem;\n    position: relative;\n}\n.inOrder li div { \n    position: relative;\n    top: -2rem;\n}\n\n.inOrder li::marker {\n    content: \"\";\n    color: #29c4cc;\n}\n.inOrder li p {\n    font-weight: normal;\n    margin: 4px 0 -1.5rem -2.25rem !important;\n    position: relative;\n    padding-left: 2.3rem;\n    padding-bottom: 1rem;\n}\n.inOrder li > div {\n    position: relative;\n    right: 2.3rem;\n    padding-left: 2.3rem;\n}\n.inOrder li:not(:last-child) > div {\n    border-left: solid #29c4cc;\n    position: relative;\n    right: 2.3rem;\n    padding-left: 2.3rem;\n    z-index: -1;\n    margin-top: -2rem;\n    padding-bottom: 1rem;\n    top: 0;\n}\n.inOrder li:not(:last-child) p {\n    border-left: none;\n}\n.inOrder > li:after {\n    content: \"\";\n    width: 2.5rem;\n    height: 2.5rem;\n    position: absolute;\n    display: inline-block;\n    background: #29c4cc;\n    border-radius: 45px;\n    top: 0;\n    left: 0;\n    margin-top: -0.5rem;\n    margin-left: -1.475rem;\n    z-index: -1;\n}\n@media (max-width: 768px) {\n    .inOrder li {\n        padding-left: 1rem;\n    }\n    .inOrder > li:before {\n        left: -3.35rem;\n    }\n    .inOrder li:not(:last-child) p {\n       border-left: none;\n    }\n    .inOrder > li:after {\n        width: 1.5rem;\n        height: 1.5rem;\n        margin-top: 0;\n        margin-left: -1.6rem;\n    }\n    .inOrder li > div {\n        top: -1.5rem;\n        font-size: calc(1em - 2px);\n    }\n    .inOrder li p {\n        margin: 0 0 -1.5rem -1.9rem !important;\n        padding-left: 1.85rem;\n        padding-bottom: 1rem;\n        font-size: calc(1em - 2px) !important;\n    }\n    .inOrder li:not(:last-child) > div {\n        border-left: solid #29c4cc;\n        position: relative;\n        right: 1.85rem;\n        padding-left: 1.85rem;\n        z-index: -1;\n        margin-top: -1.5rem;\n    }\n}\n@media screen and (min-width: 769px){\n    .inOrder picture {\n        display: block;\n        width: 100%;\n    }\n    .inOrder picture img {\n        width: 60%;\n        margin: 0 auto;\n        display: block;\n    }\n}\n<\/style>\n\n\n\n<ol id=\"list--01\" class=\"inOrder\">\n<li>\n  <div>\u7533\u544a\u8005\u306e\u60c5\u5831\n    <p>\u6c0f\u540d\u30fb\u4f4f\u6240\u30fb\u96fb\u8a71\u756a\u53f7\u306a\u3069\u3001\u7533\u544a\u8005\u306e\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u65e5\u4ed8\u3084\u4f1a\u8a08\u671f\u9593\u306e\u8a18\u5165\u30fb\u6240\u5f97\u306e\u9078\u629e\u3092\u884c\u3046\n    <p>\u65e5\u4ed8\u3092\u8a18\u5165\u3059\u308b<br>\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u96d1\u6240\u5f97\u3092\u9078\u629e\u3059\u308b\uff08\u3069\u3061\u3089\u304b\u306e\u300c\u696d\u300d\u306e\u6587\u5b57\u3092\u4e38\u3067\u56f2\u3080\uff09<br>\u4f1a\u8a08\u671f\u9593\uff08\u81ea\u25cb\u6708\u25cb\u65e5\u3000\u81f3\u25cb\u6708\u25cb\u65e5\uff09\u306b\u306f\u901a\u5e38\u3001\u5e74\u59cb\u304b\u3089\u5e74\u672b\uff081\u67081\u65e5\u304b\u308912\u670831\u65e5\uff09\u3092\u8a18\u5165\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5e74\u306e\u9014\u4e2d\u3067\u958b\u696d\u3057\u305f\u5834\u5408\u306f\u958b\u696d\u65e5\u304b\u308912\u670831\u65e5\u3068\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u53ce\u5165\u91d1\u984d\n    <p>\u672c\u5e74\u4e2d\u306e\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u3084\u5bb6\u4e8b\u6d88\u8cbb\u306a\u3069\u3092\u8a18\u5165\u3057\u3066\u5408\u8a08\u984d\u3092\u7b97\u51fa\u3059\u308b<br>\u5bb6\u4e8b\u6d88\u8cbb\u3068\u306f\u3001\u5bb6\u4e8b\u306e\u305f\u3081\u306b\u6d88\u8cbb\u30fb\u8d08\u4e0e\u3057\u305f\u5546\u54c1\u306e\u901a\u5e38\u8ca9\u58f2\u4fa1\u683c\u306e\u3053\u3068<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u58f2\u4e0a\u539f\u4fa1\uff08\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u307f\u8a18\u5165\u3059\u308b\uff09\u30fb\u5dee\u5f15\u91d1\u984d\n    <p>\u671f\u9996\u30fb\u671f\u672b\u5546\u54c1\uff08\u88fd\u54c1\uff09\u306e\u68da\u5378\u9ad8\u3084\u4ed5\u5165\u91d1\u984d\u306a\u3069\u3092\u8a18\u5165\u3059\u308b\u3002\u5dee\u5f15\u539f\u4fa1\uff08\u2466-\u2467\u306e\u5408\u8a08\u984d\uff09\u3092\u7b97\u51fa\u3059\u308b\u3002<br>\u5dee\u5f15\u91d1\u984d\u306b\u306f\u2463-\u2468\u306e\u5408\u8a08\u984d\u3092\u7b97\u51fa\u3057\u3066\u8a18\u5165\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u7d4c\u8cbb\n    <p>\u5fc5\u8981\u7d4c\u8cbb\u306e\u5404\u79d1\u76ee\u3092\u8a18\u5165\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u5c02\u5f93\u8005\u63a7\u9664\u306e\u6240\u5f97\u91d1\u984d\u30fb\u5c02\u5f93\u8005\u63a7\u9664\u30fb\u6240\u5f97\u91d1\u984d\n    <p>\u5c02\u5f93\u8005\u63a7\u9664\u306e\u6240\u5f97\u91d1\u984d\u30fb\u5c02\u5f93\u8005\u63a7\u9664\u30fb\u6240\u5f97\u91d1\u984d\u3092\u305d\u308c\u305e\u308c\u7b97\u51fa\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u7d66\u4e0e\u8cc3\u91d1\u306e\u5185\u8a33\n    <p>\u7d66\u4e0e\u3084\u8cde\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u6c0f\u540d\u30fb\u6240\u5f97\u5408\u8a08\u30fb\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306a\u3069\u3092\u8a18\u5165\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306e\u5185\u8a33\n    <p>\u672c\u5e74\u4e2d\u306b\u3001\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u3078\u652f\u6255\u3044\u304c\u78ba\u5b9a\u3057\u305f\u5831\u916c\u3084\u6599\u91d1\u3092\u8a18\u5165\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u6c0f\u540d\u7b49\n    <p>\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u306f\u3001\u767d\u8272\u7533\u544a\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u3084\u305d\u306e\u4ed6\u306e\u89aa\u65cf\uff0815\u6b73\u4ee5\u4e0a\uff09\u306e\u3053\u3068\u3002<br>\u672c\u5e74\u4e2d\u3001\u4e8b\u696d\u5c02\u5f93\u8005\u304c6\u304b\u6708\u3092\u8d85\u3048\u3066\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u4e00\u90e8\u306e\u91d1\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3002<\/p>\n  <\/div>\n<\/li>\n<\/ol>\n\n\n\n<input type=\"checkbox\" id=\"popup-Image__check--02\">\n<label id=\"popup-Image__overlay--02\" for=\"popup-Image__check--02\" class=\"popup-Image__overlay\">\n  <label class=\"popup-Image__window\">\n    <div class=\"popup-Image__title\"><img decoding=\"async\" src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/9ee21f64ca5c12cc9325d77fb3b45b39.png\" rel=\"noopener\" target=\"_blank\" alt=\"\u53ce\u652f\u5185\u8a33\u66f82\u30da\u30fc\u30b8\u76ee\u306e\u898b\u672c\"><\/div><label class=\"popup-Image__close\" for=\"popup-Image__check--02\">\u00d7<\/label>\n<\/label>\n<\/label>\n<div class=\"popup-Image__thumbnail\">\n  <label for=\"popup-Image__check--02\">\n    <img decoding=\"async\" itemprop=\"image\" loading=\"lazy\" src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/9ee21f64ca5c12cc9325d77fb3b45b39.png\" alt=\"\u53ce\u652f\u5185\u8a33\u66f82\u30da\u30fc\u30b8\u76ee\u306e\u898b\u672c\" width=\"1200\" height=\"849\"\/>\n  <\/label>\n  <p>\u203b\u30af\u30ea\u30c3\u30af\u3067\u753b\u50cf\u3092\u62e1\u5927\u3067\u304d\u307e\u3059<\/p>\n<\/div>\n\n\n\n<ol id=\"list--02\" class=\"inOrder\">\n<li>\n  <div>\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u30fb\u4ed5\u5165\u91d1\u984d\u306e\u660e\u7d30\n    <p>\u4e3b\u306a\u58f2\u4e0a\uff08\u4ed5\u5165\uff09\u5148\u306e\u4f1a\u793e\u540d\u3084\u305d\u306e\u6240\u5728\u5730\u3001\u58f2\u4e0a\uff08\u4ed5\u5165\uff09\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b<br>\u306a\u304a\u3001\u767b\u9332\u756a\u53f7\u3092\u8a18\u5165\u3057\u305f\u58f2\u4e0a\uff08\u4ed5\u5165\uff09\u5148\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u540d\u304a\u3088\u3073\u6240\u5728\u5730\u306e\u8a18\u5165\u3092\u7701\u7565\u3057\u3066\u3082\u554f\u984c\u306a\u3044<br>\uff08\u5408\u8a08\u91d1\u984d\u6b04\uff09\u3092\u8a18\u5165\u5f8c\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b\uff08\u7701\u7565\u53ef\uff09<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u672c\u5e74\u4e2d\u306b\u304a\u3051\u308b\u7279\u6b8a\u4e8b\u60c5\n    <p>\u524d\u671f\u307e\u3067\u3068\u7570\u306a\u308b\u51e6\u7406\u304c\u3042\u3063\u305f\u5834\u5408\u3084\u4e8b\u696d\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u7279\u6b8a\u306a\u4e8b\u60c5\u304c\u3042\u308b\u3068\u304d\u306b\u8a18\u5165\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\n    <p>\u5e73\u621019\u5e74\uff082007\u5e74\uff09\uff13\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u3001\u5e73\u621019\u5e74\uff082007\u5e74\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u306f\u3001\u5b9a\u984d\u6cd5\u3084\u5b9a\u7387\u6cd5\u304c\u7570\u306a\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u5229\u5b50\u5272\u5f15\u6599\u306e\u5185\u8a33\n    <p>\u91d1\u878d\u6a5f\u95a2\u4ee5\u5916\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u5229\u5b50\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33\n    <p>\u652f\u6255\u5148\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u3084\u8cb8\u501f\u7269\u4ef6\u3084\u8cb8\u501f\u7269\u4ef6\u306b\u304b\u304b\u308b\u8cbb\u7528\u306a\u3069\u3092\u8a18\u5165\u3059\u308b<\/p>\n  <\/div>\n<\/li>\n<\/ol>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/pdf\/034.pdf\" target=\"_blank\">\u4ee4\u548c\uff16\u5e74\u5206\u3000\u53ce\u652f\u5185\u8a33\u66f8\uff08\u4e00\u822c\u7528\uff09\u306e\u66f8\u304d\u65b9<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4fdd\u7ba1\u671f\u9593<\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3067\u3082\u3001\u9752\u8272\u7533\u544a\u3068\u540c\u69d8\u306b\u8a18\u5e33\u5236\u5ea6\u3084\u8a18\u9332\u4fdd\u5b58\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br>\u4ee5\u4e0b\u306e\u8868\u3067\u306f\u3001\u4fdd\u7ba1\u304c\u5fc5\u8981\u306a\u3082\u306e\u3068\u4fdd\u7ba1\u671f\u9593\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table\"><table><tbody>\n<tr><th style=\"width: 50%;\">\u4fdd\u7ba1\u304c\u5fc5\u8981\u306a\u3082\u306e<\/th><th>\u4fdd\u7ba1\u671f\u9593<\/th><\/tr>\n<tr><th style=\"text-align: left;\">\u6cd5\u5b9a\u5e33\u7c3f\uff08\u53ce\u5165\u91d1\u984d\u3084\u5fc5\u8981\u7d4c\u8cbb\u306a\u3069\u3092\u8a18\u5165\u3057\u305f\u5e33\u7c3f\uff09<\/th><td>7\u5e74<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u4efb\u610f\u5e33\u7c3f\uff08\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u6cd5\u5b9a\u5e33\u7c3f\u4ee5\u5916\u306e\u5e33\u7c3f\uff09<\/th><td>5\u5e74<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u68da\u5378\u8868\u30fb\u305d\u306e\u4ed6\u306e\u66f8\u985e<\/th><td>5\u5e74<\/td><\/tr>\n<tr><th style=\"text-align: left;\">\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\uff08\u3082\u3057\u304f\u306f\u53d7\u9818\uff09\u3057\u305f\u8acb\u6c42\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u9001\u308a\u72b6\u30fb\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e<\/th><td>5\u5e74<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u767d\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u969b\u306e\u63d0\u51fa\u671f\u9650<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u767d\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u969b\u306e\u63d0\u51fa\u671f\u9650\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u4e2d\u306b\u7533\u544a\u3059\u308b<\/h3>\n\n\n\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u306f\u6bce\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u671f\u9593\u4e2d\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br>\u305f\u3060\u3057\u3001\u521d\u65e5\u3084\u6700\u7d42\u65e5\u304c\u571f\u66dc\u65e5\u30fb\u65e5\u66dc\u65e5\u30fb\u795d\u65e5\u306a\u3069\u3067\u3042\u308c\u3070\u3001\u521d\u65e5\u3084\u6700\u7d42\u65e5\u306f\u7fcc\u55b6\u696d\u65e5\u306b\u7e70\u308a\u8d8a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089\u7533\u544a\u3057\u305f\u5834\u5408\u306f\u3001\u671f\u9650\u5f8c\u7533\u544a\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002\u671f\u9650\u5f8c\u7533\u544a\u3067\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u767d\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u969b\u306e\u63d0\u51fa\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u30aa\u30f3\u30e9\u30a4\u30f3\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u65b9\u6cd5\u3084\u9078\u629e\u80a2\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u3002<br>\u30aa\u30f3\u30e9\u30a4\u30f3\u7d4c\u7531\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u30fb\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002<br>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u3001\u6c11\u9593\u4f01\u696d\u304c\u63d0\u4f9b\u3059\u308b\u3082\u306e\u304b\u3089\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3059\u308b\u3082\u306e\u307e\u3067\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u307e\u305f\u3001\u307b\u3068\u3093\u3069\u306e\u30c4\u30fc\u30eb\u304c\u3001e-Tax\u3068\u9023\u643a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u5f8c\u306be-Tax\u3078\u9023\u643a\u3057\u3066\u9001\u4fe1\u3059\u308b\u624b\u9806\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">e-Tax\u30bd\u30d5\u30c8\uff08Web\u7248\uff09\u304b\u3089\u63d0\u51fa\u3059\u308b<\/h3>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001e-Tax\u30bd\u30d5\u30c8\uff08Web\u7248\uff09\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5\u30fb\u624b\u9806\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br>\u306a\u304a\u3001e-Tax\u30bd\u30d5\u30c8\uff08Web\u7248\uff09\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3067\u304d\u308b\u306e\u306f\u3001\u500b\u4eba\u306e\u5229\u7528\u8005\u306e\u307f\u3067\u3059\u3002e-Tax\u3092\u5229\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u5229\u7528\u898f\u7d04\u3078\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br>\u307e\u305f\u3001\u4f5c\u6210\u4e2d\u306f\u3001\u30c7\u30fc\u30bf\u3092\u3053\u307e\u3081\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"inOrder\">\n<li>\n  <div>\u7533\u8acb\u3084\u7aef\u672b\u3084\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u6e96\u5099\u3059\u308b\n    <p>\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002\u30d1\u30bd\u30b3\u30f3\u304b\u3089\u7533\u8acb\u3059\u308b\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306b\u52a0\u3048\u3066IC\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30e9\u30a4\u30bf\u3068\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u307e\u305f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\n    <p>\u30d1\u30bd\u30b3\u30f3\u304b\u3089\u56fd\u7a0e\u5e81\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3092\u958b\u304f\u2192\u7533\u544a\u66f8\u7b49\u3092\u4f5c\u6210\u3059\u308b\u304b\u3089\u300c\u4f5c\u6210\u958b\u59cb\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u2192\u753b\u9762\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3059\u308b<br>\u203b\u306a\u304a\u3001\u4fdd\u5b58\u30c7\u30fc\u30bf\u306f\u300c\u4fdd\u5b58\u30c7\u30fc\u30bf\u3092\u5229\u7528\u3057\u3066\u4f5c\u6210\u300d\u304b\u3089\u518d\u8aad\u307f\u8fbc\u307f\u304c\u53ef\u80fd<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div style=\"border: none;\">e-Tax\u306b\u9023\u643a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u9001\u4fe1\u3059\u308b\n  <\/div>\n  <div style=\"top: 0; left: -5rem; width: calc(100% + 5rem);\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3011-\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u30c8\u30c3\u30d7<\/a>\n<\/div>\n<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u90f5\u9001\u3067\u63d0\u51fa\u3059\u308b<\/h3>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u90f5\u9001\u3067\u3082\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002<br>\u5b9b\u5148\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3084\u6240\u8f44\u306e\u696d\u52d9\u30bb\u30f3\u30bf\u30fc\u3067\u3059\u3002\u696d\u52d9\u30bb\u30f3\u30bf\u30fc\u3068\u306f\u3001\u8907\u6570\u306e\u7a0e\u52d9\u7f72\u306e\u5185\u90e8\u4e8b\u52d9\u3092\u96c6\u7d04\u51e6\u7406\u3059\u308b\u65bd\u8a2d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u4e0a\u306e\u7533\u544a\u66f8\u30fb\u7533\u8acb\u66f8\u30fb\u5c4a\u51fa\u66f8\u306f\u4fe1\u66f8\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u90f5\u9001\u6642\u306f\u3001\u7b2c\u4e00\u7a2e\u90f5\u4fbf\u7269\u30fb\u3082\u3057\u304f\u306f\u4fe1\u66f8\u4fbf\u7269\u3068\u3057\u3066\u9001\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p style=\"margin-bottom: 10px;\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u90f5\u9001\u6642\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"flame\" style=\"margin-top: 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