{"id":40490,"date":"2025-08-28T14:02:38","date_gmt":"2025-08-28T05:02:38","guid":{"rendered":"https:\/\/www.seraku.co.jp\/tectec-note\/?p=40490"},"modified":"2026-08-26T14:16:59","modified_gmt":"2026-08-26T05:16:59","slug":"bp-denshichobo-ho","status":"publish","type":"post","link":"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-denshichobo-ho\/","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f\u521d\u5fc3\u8005\u5411\u3051\u306b\u5bfe\u5fdc\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u306f\u3058\u3081\u306b<\/h2>\n\n\n\n<div 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class=\"wp-block-heading\">2\uff0e\u898f\u5236\u7de9\u548c\u3067\u5c0e\u5165\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u4e0b<\/h3>\n\n\n\n<p>\u6539\u6b63\u524d\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u96fb\u5b50\u4fdd\u5b58\u3092\u884c\u3046\u305f\u3081\u306e\u8981\u4ef6\u304c\u53b3\u3057\u304f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u306f\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3082\u306e\u3067\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u6539\u6b63\u5f8c\u306e\u898f\u5236\u7de9\u548c\u306b\u3088\u308a\u3001\u5bfe\u5fdc\u3057\u3084\u3059\u3044\u74b0\u5883\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306f\u3001\u898f\u5236\u7de9\u548c\u3067\u5909\u5316\u304c\u3042\u3063\u305f\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\n<p>\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u300d\u306e\u5bfe\u8c61\u5e33\u7c3f\uff08\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u30fb\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u5e33\u7c3f\uff09\u306b\u3064\u3044\u3066\u3001\u4ee5\u524d\u306f\u9752\u8272\u7533\u544a\u306b\u4fc2\u308b\u3059\u3079\u3066\u306e\u5e33\u7c3f\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u6539\u6b63\u3067\u306f\u3001\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u5e33\u7c3f\u306e\u7bc4\u56f2\u304c\u8a18\u8f09\u4e8b\u9805\u306e\u3042\u308b\u5e33\u7c3f\u306b\u898b\u76f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\n<p>\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u3063\u305f\u66f8\u985e\u3068\u5e33\u7c3f\u3068\u306e\u9593\u306b\u3001\u76f8\u4e92\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u66f8\u985e\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u306e\u91cd\u8981\u66f8\u985e\u306b\u9650\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u5951\u7d04\u66f8\u30fb\u9818\u53ce\u66f8\u30fb\u9001\u308a\u72b6\u30fb\u7d0d\u54c1\u66f8\u306a\u3069\u3001\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u4fc2\u308b\u66f8\u985e\u304c\u5bfe\u8c61\u3067\u3059\u3002\u305d\u306e\u4ed6\u4e00\u822c\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\n<p>\u4fdd\u5b58\u3057\u305f\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306f\u3001\u65e5\u4ed8\u3084\u91d1\u984d\u3001\u53d6\u5f15\u5148\u7b49\u306e\u8981\u7d20\u3054\u3068\u306b\u691c\u7d22\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7bc4\u56f2\u6307\u5b9a\u691c\u7d22\u30842\u3064\u306e\u8981\u7d20\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u691c\u7d22\u7b49\u306e\u63aa\u7f6e\u304c\u5fc5\u8981\u3067\u3059\u3002\u7c21\u6613\u306a\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u3067\u7d22\u5f15\u7c3f\u3092\u4f5c\u3063\u305f\u308a\u3001\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u306e\u9806\u3067\u8868\u8a18\u3059\u308b\u306a\u3069\u898f\u5247\u6027\u3092\u6301\u305f\u305b\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u5bfe\u5fdc\u53ef\u80fd\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u898f\u5236\u7de9\u548c\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u4e8b\u696d\u8005\u304c\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0024011-003_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u9069\u5207\u306b\u4fdd\u5b58\u3067\u304d\u3066\u3044\u307e\u3059\u304b\uff1f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3\uff0e\u7f70\u5247\u898f\u5b9a\u306e\u5f37\u5316<\/h3>\n\n\n\n<p>\u898f\u5236\u7de9\u548c\u306e\u53cd\u9762\u3001\u6539\u6b63\u5f8c\u306e\u7f70\u5247\u898f\u5b9a\u306f\u5f37\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u53b3\u3057\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u79d1\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ol class=\"flame\">\n<li style=\"list-style: none; position: relative; left: -1rem;\">\u5e33\u7c3f\u3084\u66f8\u985e\u304c\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/li>\n<li value=\"1\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u53d6\u308a\u6d88\u3057\uff08\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\uff09<\/li>\n<li>\u91cd\u52a0\u7b97\u7a0e10\uff05\u306e\u52a0\u91cd\uff08\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u4e0d\u6b63\u3092\u50cd\u304d\u904e\u5c11\u7533\u544a\u3092\u3057\u305f\u5834\u5408\uff09<\/li>\n<li>100\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\uff08\u5e33\u7c3f\u3084\u66f8\u985e\u304c\u9069\u5207\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u4e0d\u6b63\u30fb\u6539\u3056\u3093\u304c\u884c\u308f\u308c\u305f\u5834\u5408\uff09<\/li>\n<\/ol>\n\n\n\n<p>\u4e0a\u8a18\u306b\u6319\u3052\u305f\u7f70\u5247\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u4e8b\u696d\u306e\u4fe1\u7528\u6027\u3084\u8ca1\u52d9\u72b6\u6cc1\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u6cd5\u5f8b\u306e\u8981\u4ef6\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u7279\u306b\u3001\u521d\u3081\u3066\u96fb\u5b50\u5316\u306b\u53d6\u308a\u7d44\u3080\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u3084\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3057\u3066\u9055\u53cd\u306b\u306a\u3089\u306a\u3044\u4f53\u5236\u3092\u6574\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e<\/h2>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u9032\u3080\u73fe\u4ee3\u306e\u53d6\u5f15\u3084\u696d\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u7279\u5b9a\u306e\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3059\u3079\u3066\u306e\u66f8\u985e\u304c\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5bfe\u8c61\u5916\u306e\u66f8\u985e\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u52b9\u7387\u7684\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5bfe\u8c61\u66f8\u985e\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5bfe\u8c61\u66f8\u985e\u306e\u4fdd\u5b58\u533a\u5206<\/h3>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306f\u3001\u4e3b\u306b\u56fd\u7a0e\u95a2\u9023\u306e\u5e33\u7c3f\u3084\u8a3c\u6191\u66f8\u985e\u3067\u3059\u3002\u5177\u4f53\u4f8b\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u3067\u3059\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 #222 !important;\n}\n@media screen and (max-width: 720px) {\nfigure[class*=\"rt-Table\"] tbody td ul li {\n    font-size: .6rem!important;\n}\n}\n<\/style>\n\n\n\n<figure class=\"wp-block-table rt-Table\"><table><tbody>\n<tr><th rowspan=\"3\" colspan=\"1\" style=\"background: #305496!important;\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/th><th rowspan=\"1\" colspan=\"5\" style=\"background: #305496!important;\">\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e<\/th><th  rowspan=\"1\" colspan=\"1\" style=\"background: #305496!important;\">\u96fb\u5b50\u53d6\u5f15\n<\/th><\/tr>\n<tr><th rowspan=\"2\" style=\"background: #2F75B5!important; color: #fff;\">\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e<\/th><th colspan=\"5\" style=\"background: #2F75B5!important; color: #fff;\">\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e<\/th><\/tr>\n<tr><th colspan=\"2\" style=\"background: #BDD7EE!important;\">\u81ea\u5df1\u767a\u884c\u306e\u5199\u3057<\/th><th colspan=\"2\" style=\"background: #BDD7EE!important;\">\u76f8\u624b\u304b\u3089\u53d7\u9818<\/th><th style=\"text-align: left; font-size: .6em; background: #305496!important; color: #fff;\">\u96fb\u5b50\u30e1\u30fc\u30eb\u30fbEDI\u30fb\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u30fb\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306a\u3069<\/th><\/tr>\n<tr>\n<td style=\"background: #C6E0B4; text-align: left; padding: 0 1rem 0 2rem; width: 20%; word-break: auto-phrase;\">\n<ul>\n<li>\u7dcf\u52d8\u5b9a\u5143\u5e33<\/li>\n<li>\u88dc\u52a9\u5143\u5e33<\/li>\n<li>\u58f2\u4e0a\u53f0\u5e33<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/li>\n<li>\u4ed5\u8a33\u5e33<\/li>\n<li>\u73fe\u91d1\u51fa\u7d0d\u5e33<\/li>\n<\/ul>\n<\/td>\n<td style=\"background: #C6E0B4; padding: 0 1rem 0 2rem; text-align: left; width: 20%; word-break: auto-phrase;\">\n<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868<\/li>\n<li>\u640d\u76ca\u8a08\u7b97\u66f8<\/li>\n<li>\u68da\u5378\u8868<\/li>\n<\/td>\n<td colspan=\"2\" style=\"padding: 0 1rem 0 2rem; text-align: left; background: linear-gradient(to right, #C6E0B4 50%, #FFE699 50%); width: 20%; word-break: auto-phrase;\">\n<ul>\n<li>\u898b\u7a4d\u66f8<\/li>\n<li>\u6ce8\u6587\u66f8<\/li>\n<li>\u5951\u7d04\u66f8<\/li>\n<li>\u7d0d\u54c1\u66f8<\/li>\n<li>\u8acb\u6c42\u66f8<\/li>\n<li>\u9818\u53ce\u66f8<\/li>\n<li style=\"list-style: none; position: relative; left: 1rem;\">\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<td colspan=\"2\" style=\"background: #FFE699; padding: 0 1rem 0 2rem; text-align: left; width: 20%; word-break: auto-phrase;\">\n<ul>\n<li>\u898b\u7a4d\u66f8<\/li>\n<li>\u6ce8\u6587\u66f8<\/li>\n<li>\u5951\u7d04\u66f8<\/li>\n<li>\u7d0d\u54c1\u66f8<\/li>\n<li>\u8acb\u6c42\u66f8<\/li>\n<li>\u9818\u53ce\u66f8<\/li>\n<li style=\"list-style: none; position: relative; left: 1rem;\">\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<td style=\"background: #F8CBAD; padding: 0 1rem 0 2rem; text-align: left; width: 20%; word-break: auto-phrase;\">\n<ul>\n<li>\u898b\u7a4d\u66f8<\/li>\n<li>\u6ce8\u6587\u66f8<\/li>\n<li>\u5951\u7d04\u66f8<\/li>\n<li>\u7d0d\u54c1\u66f8<\/li>\n<li>\u8acb\u6c42\u66f8<\/li>\n<li>\u9818\u53ce\u66f8<\/li>\n<li style=\"list-style: none; position: relative; left: 1rem;\">\u306a\u3069<\/li>\n<\/ul>\n<\/td><\/tr>\n<tr><td colspan=\"3\" style=\"background: #B4C6E7; border-bottom: none!important;\">\u4e00\u8cab\u3057\u3066\u96fb\u5b50\u4e0a\uff08\u30d1\u30bd\u30b3\u30f3\u7b49\uff09\u3067\u4f5c\u6210\u3057\u305f<\/td><td rowspan=\"2\" colspan=\"2\" style=\"background: #B4C6E7;\">\u624b\u66f8\u304d<\/td><td rowspan=\"2\" style=\"background: #B4C6E7;\">\u7d19\u3067\u53d7\u9818<\/td><td rowspan=\"2\" style=\"background: #B4C6E7;\">\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\n\u9001\u4ed8\u30fb\u53d7\u9818<\/td><\/tr>\n<tr><td style=\"background: #B4C6E7; border-top: none!important;\">\u5e33\u7c3f<\/td><td colspan=\"2\" style=\"background: #B4C6E7; border-top: none!important;\">\u66f8\u985e<\/td><\/tr>\n<tr><td colspan=\"3\" style=\"background: #C6E0B4;\">\u533a\u52061\uff1a\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<br>\n\uff08\u4efb\u610f\uff09<\/td><td colspan=\"3\" style=\"background: #FFE699;\">\u533a\u52062\uff1a\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<br>\n\uff08\u4efb\u610f\uff09<\/td><td style=\"background: #F8CBAD;\">\u533a\u52063\uff1a\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<br>\n<small style=\"display: inline-block; font-size: 0.5rem; line-height: 1;\">\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u3092\u7533\u544a\u3059\u308b<br>\n\u5168\u4e8b\u696d\u8005\u304c\u5bfe\u8c61<\/small><\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\uff5c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44331\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f2024\u5e74\u304b\u3089\u306e\u6539\u6b63\u5185\u5bb9\u30fb\u5bfe\u8c61\u66f8\u985e\u3092\u7c21\u5358\u306b\u89e3\u8aac<\/a>\u3000\u53c2\u8003\u306b\u81ea\u793e\u3067\u4f5c\u6210<\/p>\n\n\n\n<p>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306f\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3084\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u4efb\u610f\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u81ea\u5df1\u767a\u884c\u306e\u898b\u7a4d\u66f8\u7b49\u306e\u66f8\u985e\u306b\u95a2\u3057\u3066\u306f\u3001\u81ea\u5df1\u304c\u6700\u521d\u306e\u4f5c\u6210\u6bb5\u968e\u304b\u3089\u4e00\u8cab\u3057\u3066\u30d1\u30bd\u30b3\u30f3\u7b49\uff08\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\uff09\u3067\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u624b\u66f8\u304d\u3067\u767a\u884c\u3057\u305f\u308a\u7d19\u3067\u53d7\u9818\u3057\u305f\u308a\u3057\u305f\u5e33\u7968\u985e\u306f\u3001\u7d19\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u66f8\u985e\u3001\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u4fdd\u5b58\u7fa9\u52d9\u304c\u306a\u3044\u66f8\u985e\u306a\u3069\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u9069\u7528\u5bfe\u8c61\u5916\u306e\u305f\u3081\u3001\u7121\u7406\u306b\u96fb\u5b50\u5316\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5fc5\u8981\u306b\u306a\u3063\u305f\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3001\u9069\u5207\u306a\u7ba1\u7406\u65b9\u6cd5\u3067\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/h2>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u969b\u306e\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\u3067\u3059\u3002\u4fdd\u5b58\u8981\u4ef6\u306f\u533a\u5206\u3054\u3068\u306b\u7570\u306a\u308b\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u533a\u5206\u3054\u3068\u306b\u6c42\u3081\u3089\u308c\u308b\u4fdd\u5b58\u8981\u4ef6\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u533a\u52061\uff0e\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u8981\u4ef6\uff1a\u4efb\u610f<\/h3>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306f\u3001\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u305f\u5236\u5ea6\u3067\u3059\u3002\u6c42\u3081\u3089\u308c\u308b\u30eb\u30fc\u30eb\u306f\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u300c\u305d\u306e\u4ed6\u306e\u96fb\u5b50\u5e33\u7c3f\u300d\u300c\u66f8\u985e\u300d\u306e3\u3064\u306b\u5206\u3051\u3066\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u305d\u306e\u4ed6\u306e\u96fb\u5b50\u5e33\u7c3f\u300d\u304c\u3001\u6700\u4f4e\u9650\u6e80\u305f\u3059\u3079\u304d\u30eb\u30fc\u30eb\u3092\u8981\u7d04\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u30b7\u30b9\u30c6\u30e0\u306e\u4ed5\u69d8\u66f8\u3084\u64cd\u4f5c\u8aac\u660e\u66f8\u3001\u4e8b\u52d9\u51e6\u7406\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<\/li>\n<li>\u4fdd\u5b58\u5834\u6240\u3067\u51fa\u529b\u53ef\u80fd\u306a\u72b6\u614b\u3067\u3001\u6a5f\u5668\u3068\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u3066\u304a\u304f\u3053\u3068<\/li>\n<li>\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u3001\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u304c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u306f\u3001\u4e0a\u8a18\u30eb\u30fc\u30eb\u306b\u52a0\u3048\u3066\u30014\u3064\u306e\u30eb\u30fc\u30eb\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u305f\u5185\u5bb9\u304c\u6e80\u305f\u305b\u308c\u3070\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3084\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e5\uff05\u8efd\u6e1b\u63aa\u7f6e\uff08\u8981\u5c4a\u51fa\uff09\u306a\u3069\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"flame\">\n<li>\u96fb\u5b50\u5e33\u7c3f\u306e\u8a02\u6b63\u30fb\u524a\u9664\u306e\u5c65\u6b74\u304c\u8a18\u9332\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068<\/li>\n<li>\u901a\u5e38\u306e\u696d\u52d9\u51e6\u7406\u671f\u9593\u304c\u7d4c\u904e\u3057\u3066\u304b\u3089\u5165\u529b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u306e\u8a18\u9332\u5185\u5bb9\u3068\u95a2\u9023\u30c7\u30fc\u30bf\u306e\u8a18\u9332\u5185\u5bb9\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<\/li>\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u30fb\u53d6\u5f15\u984d\u30fb\u53d6\u5f15\u5148\u306a\u3069\u3001\u4e00\u5b9a\u6761\u4ef6\u306b\u3088\u308b\u6307\u5b9a\u691c\u7d22\u304c\u3067\u304d\u308b\u3053\u3068<\/li>\n<\/ol>\n\n\n\n<p>\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_02.pdf#page=2\" target=\"_blank\" rel=\"noreferrer noopener\">\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u5e33\u7c3f\uff65\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58<\/a><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/05.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u533a\u52062\uff0e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\uff1a\u4efb\u610f<\/h3>\n\n\n\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u3001\u53d6\u5f15\u76f8\u624b\u304b\u3089\u7d19\u3067\u53d7\u9818\u3057\u305f\u66f8\u985e\u3084\u624b\u66f8\u304d\u4f5c\u6210\u3057\u76f8\u624b\u306b\u6e21\u3057\u305f\u66f8\u985e\u306e\u5199\u3057\u3092\u3001\u30b9\u30ad\u30e3\u30f3\u307e\u305f\u306f\u64ae\u5f71\u3057\u3066\u4fdd\u5b58\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u3092\u793a\u3059\u91cd\u8981\u66f8\u985e\u306e\u30eb\u30fc\u30eb\u3092\u4ee5\u4e0b\u306b\u8981\u7d04\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u66f8\u985e\u306e\u53d7\u9818\u7b49\u307e\u305f\u306f\u696d\u52d9\u306e\u51e6\u7406\u306b\u304b\u304b\u308b\u901a\u5e38\u306e\u671f\u9593\uff08\u6700\u95772\u304b\u6708\u4ee5\u5185\uff09\u3092\u7d4c\u904e\u5f8c\u3001\u3059\u307f\u3084\u304b\uff08\u6982\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\uff09\u306b\u5165\u529b\u30fb\u64ae\u5f71\u3059\u308b\u3053\u3068<\/li>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u5165\u529b\u671f\u9593\u5185\u306b\u884c\u3046\u3053\u3068<\/li>\n<li>\u4e00\u5b9a\u306e\u89e3\u50cf\u5ea6\uff08200dpi\u4ee5\u4e0a\uff09256\u968e\u8abf\u4ee5\u4e0a(24\u30d3\u30c3\u30c8\u30ab\u30e9\u30fc)\u3067\u8aad\u307f\u53d6\u308b\u3053\u3068<\/li>\n<li>\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068<\/li>\n<li>\u5fc5\u8981\u306a\u6a5f\u5668\u306e\u7528\u610f\u3068\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\u3092\u6574\u3048\u308b\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u6539\u6b63\u524d\u306f\u5fc5\u8981\u3060\u3063\u305f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306f\u3001\u6539\u3056\u3093\u9632\u6b62\u6a5f\u80fd\u3092\u5099\u3048\u305f\u30b7\u30b9\u30c6\u30e0\u5229\u7528\u3067\u4ee3\u66ff\u53ef\u80fd\u3068\u306a\u308a\u3001\u5fc5\u9808\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u91cd\u8981\u66f8\u985e\u306e\u5834\u5408\u306f\u5e33\u7c3f\u3068\u306e\u95a2\u9023\u6027\u304c\u78ba\u8a8d\u3067\u304d\u308b\u72b6\u614b\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_03.pdf#page=2\" target=\"_blank\" rel=\"noreferrer noopener\">\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u533a\u52063\uff0e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\uff1a\u7fa9\u52d9<\/h3>\n\n\n\n<p>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306f\u3001\u30e1\u30fc\u30eb\u3084PDF\u3001EC\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u3082\u306e\u3067\u30012024\u5e74\u304b\u3089\u7fa9\u52d9\u5316\u3055\u308c\u305f\u5236\u5ea6\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u533a\u52061\u30842\u3068\u3082\u5171\u901a\u3059\u308b\u8981\u4ef6\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u96fb\u5b50\u7684\u306b\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u3046\u3048\u3067\u6700\u3082\u91cd\u8981\u306a\u3001\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3068\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li style=\"list-style: none; position: relative; left: -1rem;\">\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\uff1a\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u6539\u3056\u3093\u30fb\u524a\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b<br><span style=\"font-weight: normal\">\uff08\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u3053\u3068\uff09<\/span>\n<ul>\n<li style=\"list-style: disc; font-weight: normal;\">\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3057\u305f\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u767a\u884c\u3059\u308b<\/li>\n<li style=\"list-style: disc; font-weight: normal;\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u53d7\u9818\u5f8c\u3001\u901f\u3084\u304b\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b\uff08\u6700\u95772\u30f6\u6708\uff0b7\u55b6\u696d\u65e5\u4ee5\u5185\uff09<\/li>\n<li style=\"list-style: disc; font-weight: normal;\">\u8a02\u6b63\u30fb\u524a\u9664\u306e\u8a18\u9332\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u307e\u305f\u306f\u8a02\u6b63\u30fb\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u6388\u53d7\u304a\u3088\u3073\u4fdd\u5b58\u3092\u884c\u3046<\/li>\n<li style=\"list-style: disc; font-weight: normal;\">\u8a02\u6b63\u30fb\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u5b9a\u3081\u3066\u3001\u898f\u5b9a\u3092\u9806\u5b88\u3059\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"flame\">\n<li style=\"list-style: none; position: relative; left: -1rem;\">\u53ef\u8996\u6027\u306e\u78ba\u4fdd\uff1a\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u4fdd\u5b58\u3055\u308c\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8996\u8a8d\u30fb\u691c\u7d22\u30fb\u63d0\u51fa\u3067\u304d\u308b\n<ul>\n<li style=\"list-style: disc; font-weight: normal;\">\u30c7\u30fc\u30bf\u4fdd\u5b58\u5834\u6240\u306b\u3001PC\u3068\u5468\u8fba\u6a5f\u5668\uff08\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u3001\u4f7f\u7528\u30d7\u30ed\u30b0\u30e9\u30e0\u306a\u3069\uff09\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u3066\u304a\u304f\u3053\u3068<\/li>\n<li style=\"list-style: disc; font-weight: normal;\">\u5099\u3048\u4ed8\u3051\u305f\u30c7\u30fc\u30bf\u306f\u6574\u7136\u304b\u3064\u660e\u77ad\u306a\u72b6\u614b\u3067\u4fdd\u5b58\u3057\u3001\u753b\u9762\u30fb\u66f8\u9762\u3067\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<\/li>\n<li style=\"list-style: disc; font-weight: normal;\">\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3082\u5099\u3048\u4ed8\u3051\u3066\u304a\u304f\u3053\u3068<\/li>\n<li style=\"list-style: disc; font-weight: normal;\">\u4fdd\u5b58\u30c7\u30fc\u30bf\u306f\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u3084\u53d6\u5f15\u5148\u540d\u3001\u53d6\u5f15\u91d1\u984d\u306a\u3069\u304b\u3089\u691c\u7d22\u304c\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u3053\u3068<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u3066\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u3001\u4ee5\u4e0b\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3067\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"checkpoint-List__label\">\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/div>\n<ul class=\"checkpoint-List\">\n<li>\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u53d6\u5f15\u304c\u3042\u308b\uff1f<\/li>\n<li>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\uff1f\uff08\u7d19\u4fdd\u5b58\u4e0d\u53ef\uff09<\/li>\n<li>\u6539\u3056\u3093\u9632\u6b62\u63aa\u7f6e\u306f\u3068\u3063\u3066\u3044\u308b\uff1f\uff08\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30fb\u5c65\u6b74\u30fb\u524a\u9664\u4e0d\u53ef\u7b49\uff09<\/li>\n<li>\u691c\u7d22\u3057\u3066\u898b\u308b\u3053\u3068\u3084\u63d0\u51fa\u304c\u3067\u304d\u308b\uff1f<\/li>\n<li>\u58f2\u4e0a\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u3067\u306f\u306a\u3044\uff1f<\/li>\n<\/ul>\n\n\n\n<p>\u524d\u3005\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u307e\u305f\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u691c\u7d22\u8981\u4ef6\u306e\u3059\u3079\u3066\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u304c\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u53ef\u80fd<\/li>\n<li>\u30c7\u30fc\u30bf\u3092\u53d6\u5f15\u5e74\u6708\u65e5\u3084\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3057\u3001\u63d0\u793a\u30fb\u63d0\u51fa\u304c\u53ef\u80fd\u306a\u72b6\u614b<\/li>\n<\/ul>\n\n\n\n<p>\u771f\u5b9f\u6027\u3068\u53ef\u8996\u6027\u3092\u78ba\u4fdd\u3057\u305f\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u8ff7\u308f\u305a\u5186\u6ed1\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0024011-003_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u9069\u5207\u306b\u4fdd\u5b58\u3067\u304d\u3066\u3044\u307e\u3059\u304b\uff1f<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7336\u4e88\u63aa\u7f6e\u306b\u3064\u3044\u3066<\/h4>\n\n\n\n<p>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u771f\u5b9f\u6027\u3068\u53ef\u8996\u6027\u3059\u3079\u3066\u306e\u8981\u4ef6\u304c\u4e0d\u8981\u3068\u306a\u308b\u7336\u4e88\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u7336\u4e88\u63aa\u7f6e\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u4e00\u5b9a\u306e\u30eb\u30fc\u30eb\u306b\u6cbf\u3063\u305f\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u304c\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u4e8b\u696d\u8005<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u53ca\u3073\u305d\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u66f8\u9762\u3092\u63d0\u793a\u30fb\u63d0\u51fa\u3067\u304d\u308b\u4e8b\u696d\u8005<\/li>\n<\/ul>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u9577\u306b\u8a8d\u3081\u3089\u308c\u308b\u76f8\u5fdc\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u8005\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u8981\u4ef6\u304c\u6e80\u305f\u305b\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u30fb\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a><\/p>\n\n\n\n\n\n\n<h2 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