{"id":42650,"date":"2025-11-13T10:01:47","date_gmt":"2025-11-13T01:01:47","guid":{"rendered":"https:\/\/www.seraku.co.jp\/tectec-note\/?p=42650"},"modified":"2025-11-13T10:19:00","modified_gmt":"2025-11-13T01:19:00","slug":"bp-medical-expense-scope","status":"publish","type":"post","link":"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-medical-expense-scope\/","title":{"rendered":"\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7bc4\u56f2\u306f\u3053\u3053\u307e\u3067\uff01\u5bfe\u8c61\u8cbb\u7528\u3068\u6ce8\u610f\u70b9\u307e\u3068\u3081"},"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>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u78ba\u5b9a\u7533\u544a\u3067\u7533\u544a\u3067\u304d\u308b\u63a7\u9664\u3067\u3001\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u5bfe\u7b56\u3084\u9084\u4ed8\u91d1\u306e\u53d7\u3051\u53d6\u308a\u304c\u53ef\u80fd<\/li>\n<li>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u304a\u3088\u3073\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf<\/li>\n<li>\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306b\u306f\u3001\u8a3a\u7642\u8cbb\u3001\u6cbb\u7642\u8cbb\u3001\u5165\u9662\u8cbb\u3001\u533b\u85ac\u54c1\u8cbb\u3001\u533b\u7642\u6a5f\u5668\u8cbb\u3001\u901a\u9662\u8cbb\u7b49\u304c\u3042\u308b<\/li>\n<li>\u5bfe\u8c61\u5916\u306e\u8cbb\u7528\u306b\u306f\u3001\u7f8e\u5bb9\u76ee\u7684\u3084\u5065\u5eb7\u5897\u9032\u76ee\u7684\u306e\u3082\u306e\u3001\u5065\u5eb7\u8a3a\u65ad\u3084\u4e88\u9632\u63a5\u7a2e\u3001\u30bf\u30af\u30b7\u30fc\u6599\u91d1\u306a\u3069\u304c\u3042\u308b<\/li>\n<li>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u969b\u306e\u9818\u53ce\u66f8\u3084\u88dc\u3066\u3093\u91d1\u984d\u306e\u660e\u7d30\u66f8\u7b49\u306f\u30015\u5e74\u9593\u81ea\u5b85\u4fdd\u7ba1\u306e\u7fa9\u52d9\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u969b\u3001\u4f55\u304c\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306a\u306e\u304b\u3001\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u8cbb\u7528\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u306e\u304b\u7591\u554f\u306b\u601d\u3046\u65b9\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u3044\u304f\u3089\u304b\u3089\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u3001\u5bfe\u8c61\u8cbb\u7528\u3068\u5bfe\u8c61\u5916\u8cbb\u7528\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f<\/h2>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u7533\u544a\u3067\u304d\u308b\u63a7\u9664\u306e\u7a2e\u985e\u3067\u3059\u30021\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u898f\u5b9a\u984d\u3088\u308a\u8d85\u904e\u3057\u305f\u5206\u304c\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308a\u3001\u7bc0\u7a0e\u3084\u9084\u4ed8\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61<\/h2>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306a\u3069\u3001\u7533\u544a\u7d0d\u7a0e\u8005\u304c\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3084\u9084\u4ed8\u7533\u544a\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u3084\u6240\u5f97\u91d1\u984d\u3001\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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<h3 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u8005<\/h3>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304a\u3088\u3073\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u3067\u3059\u3002\u540c\u5c45\u5bb6\u65cf\u4ee5\u5916\u306b\u3082\u3001\u5225\u5c45\u3057\u3066\u3044\u308b\u5b50\u4f9b\u306e\u5b66\u8cbb\u3084\u751f\u6d3b\u8cbb\u3092\u63f4\u52a9\u3057\u3066\u3044\u305f\u308a\u3001\u5225\u5c45\u3057\u3066\u3044\u308b\u9ad8\u9f62\u5bb6\u65cf\u306b\u6bce\u6708\u4ed5\u9001\u308a\u3092\u3057\u305f\u308a\u3059\u308b\u5834\u5408\u306f\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br>\u305f\u3060\u3057\u3001\u5225\u5c45\u5bb6\u65cf\u306e\u4e3b\u305f\u308b\u751f\u6d3b\u8cbb\u304c\u30d0\u30a4\u30c8\u4ee3\u3084\u5e74\u91d1\u3067\u307e\u304b\u306a\u308f\u308c\u3001\u98df\u54c1\u3084\u96d1\u8cbb\u7b49\u306e\u4e00\u90e8\u3092\u63f4\u52a9\u3059\u308b\u5834\u5408\u306f\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\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\/bp-medical-expense-deduction\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/8f8c291a9d62805d9ead7db5c36dc53c.png\" alt=\"\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\uff1f\u3044\u304f\u3089\u304b\u3089\u5bfe\u8c61\uff1f\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3068\u8a08\u7b97\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-medical-expense-deduction\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\uff1f\u3044\u304f\u3089\u304b\u3089\u5bfe\u8c61\uff1f\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3068\u8a08\u7b97<\/div>\n\t\t\t\t\t\t\t<p>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u78ba\u5b9a\u7533\u544a\u3067\u53d7\u3051\u308b\u65b9\u6cd5\u3092\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306b\u89e3\u8aac\u3002\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u306e\u7bc4\u56f2\u3084\u5fc5\u8981\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\">\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u969b\u306e\u6240\u5f97\u984d\u3068\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/h3>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u3082\u306e\u306f\u3001\u533b\u7642\u8cbb\u7b49\u306e\u9818\u53ce\u66f8\u3084\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u7b49\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\u300d\u306b\u8a18\u8f09\u3055\u308c\u308b\u91d1\u984d\u3067\u3059\u3002\u307e\u305f\u3001\u75be\u75c5\u306b\u3088\u3063\u3066\u306f\u4fdd\u967a\u91d1\u3084\u9ad8\u984d\u7642\u990a\u8cbb\u7b49\u3092\u53d7\u3051\u53d6\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u3053\u306e\u91d1\u984d\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br>\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u5408\u8a08\u3068\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u7b49\u306e\u5408\u8a08\u3092\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<input type=\"checkbox\" id=\"popup-Image__check--test\">\n<label id=\"popup-Image__overlay--test\" for=\"popup-Image__check--test\" 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\/91bb6e240356ecf91b06db35370d37c0-1.jpg\" rel=\"noopener\" target=\"_blank\"\u3000alt=\"\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u969b\u306e\u6240\u5f97\u984d\u3068\u63a7\u9664\u984d\u306e\u8a08\u7b97\"><\/div><label class=\"popup-Image__close\" for=\"popup-Image__check--test\">\u00d7<\/label>\n<\/label>\n<\/label>\n<div class=\"popup-Image__thumbnail\">\n  <label for=\"popup-Image__check--test\">\n    <img decoding=\"async\" itemprop=\"image\" loading=\"lazy\" src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/91bb6e240356ecf91b06db35370d37c0-1.jpg\" alt=\"\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u969b\u306e\u6240\u5f97\u984d\u3068\u63a7\u9664\u984d\u306e\u8a08\u7b97\"\/>\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<p>\u5dee\u3057\u5f15\u304f\u57fa\u6e96\u984d\u306f\u3001\u6240\u5f97\u91d1\u984d200\u4e07\u5186\u4ee5\u4e0a\u306f10\u4e07\u5186\u3001200\u4e07\u5186\u672a\u6e80\u306f\u6240\u5f97\u984d\u306e5\uff05\u306e\u91d1\u984d\u3068\u306a\u308a\u3001\u3053\u3061\u3089\u3082\u8a08\u7b97\u5f0f\u306b\u3042\u3066\u306f\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u8a08\u7b97\u4f8b\u306f\u3001\u5404\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u5dee\u5f15\u984d\u3068\u63a7\u9664\u984d\u306e\u6c42\u3081\u65b9\u3001\u3055\u3089\u306b\u6240\u5f97\u984d\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u3092\u639b\u3051\u3066\u9084\u4ed8\u984d\u307e\u3067\u6c42\u3081\u308b\u904e\u7a0b\u3092\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<style>\n.entry .entry-content>*, .entry .entry-summary>* {\n    margin:0 0 32px 0;\n    max-width: 100%;\n}\n.flame {\n    padding:0.4em 1em 1em 2em;\n}\n.flame li{\nmargin-left: 0em;\ntext-indent: 0em;\n}\n<\/style>\n\n\n\n<div class=\"checkpoint-List__label\">\u3010\u6240\u5f97\u91d1\u984d200\u4e07\u5186\u4ee5\u4e0a\u306e\u8a08\u7b97\u5f0f\u3011<\/div>\n<ul class=\"flame\">\n<li style=\"text-indent: -1em; list-style:none;\"><p>\u4f8b\uff1a\u6240\u5f97\u91d1\u984d320\u4e07\u5186\u30fb\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb80\u4e07\u5186\u30fb\u4fdd\u967a\u91d1\u7b49\u53d7\u53d6\u91d1\u984d37\u4e07\u5186<\/p><\/li>\n<li>1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\uff0d\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u7b49\uff0d<span style=\"color:#f00;\">10\u4e07\u5186<\/span>\n<p>800,000\uff0d370,000\uff0d100,000\uff1d330,000\uff08\u63a7\u9664\u984d\uff09<\/p><\/li>\n<li>\u6240\u5f97\u91d1\u984d320\u4e07\u5186\u306e\u7a0e\u7387\uff1a10\uff05\n<p>330,000\uff08\u63a7\u9664\u984d\uff09\u00d710\uff05\uff1d33,000\uff08\u9084\u4ed8\u984d\uff09<\/p><\/li>\n<\/ul>\n\n\n\n<div class=\"checkpoint-List__label\">\u3010\u6240\u5f97\u91d1\u984d200\u4e07\u5186\u672a\u6e80\u306e\u8a08\u7b97\u5f0f\u3011<\/div>\n<ul class=\"flame\">\n<li style=\"text-indent: -1em; list-style:none;\"><p>\u4f8b\uff1a\u6240\u5f97\u91d1\u984d190\u4e07\u5186\u30fb\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb80\u4e07\u5186\u30fb\u4fdd\u967a\u91d1\u7b49\u53d7\u53d6\u91d1\u984d37\u4e07\u5186<\/p><\/li>\n<li>1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\uff0d\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u7b49\uff0d<span style=\"color:#f00;\">\u6240\u5f97\u91d1\u984d\u306e5\uff05<\/span>\uff08190\u4e07\u5186\u00d75\uff05\uff09\n<p>800,000\uff0d370,000\uff0d95,000\uff1d335,000\uff08\u63a7\u9664\u984d\uff09<\/p><\/li>\n<li>\u6240\u5f97\u91d1\u984d190\u4e07\u5186\u306e\u7a0e\u7387\uff1a5\uff05\n<p>335,000\uff08\u63a7\u9664\u984d\uff09\u00d75\uff05\uff1d16,750\uff08\u9084\u4ed8\u984d\uff09<\/p><\/li>\n<\/ul>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u53c2\u7167\u3057\u307e\u3057\u305f\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\">No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528<\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u5b9f\u969b\u306b\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<style>\nfigure.rt-Table-Ranking tr:first-child{\n    background:none !important;\n}\nfigure.rt-Table-Ranking tr:nth-child(odd) {\n    background:#f1fafb !important;\n}\nfigure[class*=\"rt-Table\"] tbody th, figure[class*=\"rt-Table\"] tbody td {\n  border: solid 1px #a0e4e8 !important;\n\u3000vertical-align: middle !important;\n}\nfigure[class*=\"rt-Table\"] tbody td {\n  text-align:left !important;\n}\n figure.rt-Table-Ranking td:nth-child(2) {\n    border:none!important;\n}\nfigure.rt-Table-Ranking td:nth-child(1) {\n  width:50%;  \n  font-weight: normal;\n}\nfigure.rt-Table-Ranking tr:first-child {\n    background:#f1faf !important;\n}\nfigure.rt-Table-Ranking tr:nth-child(even) {\n    background-color: #fff;\n}\n.rt-Table2 th {\n vertical-align: middle !important;\n}\nfigure.rt-Table-Ranking td:nth-child(2){\n    margin: 0;\n    width:100%;\n    display: table-cell;\n    border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking tr:first-child th:nth-child(2), figure.rt-Table-Ranking td:nth-child(2){\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking td:nth-child(3) {\n text-align: center;\n padding-right:0;\n}\n.rt-Table2 th {\n vertical-align: middle !important;\n}\nfigure.rt-Table-Ranking td:nth-child(2){\n    margin: 0;\n    width:100%;\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking tr:first-child th:nth-child(2), figure.rt-Table-Ranking td:nth-child(2){\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking td:nth-child(3) {\n text-align: center;\n padding-right:0;\n}\n@media screen and (max-width: 720px) {\n figure.rt-Table-Ranking td:nth-child(1)\n {width:50%!important;}\n}\n<\/style>\n\n\n\n<figure class=\"wp-block-table rt-Table-Ranking\"><table>\n <rowgroup>\n    <row class=\"row-fixed\"> <!-- 1\u5217\u76ee\u3092\u56fa\u5b9a\u5e45\u306b -->\n    <row> <!-- 2\u5217\u76ee\u306f\u81ea\u52d5\u8abf\u6574 -->\n  <\/rowgroup>\n<tbody>\n<tr><td>\u30fb\u8a3a\u7642\u8cbb\u30fb\u6cbb\u7642\u8cbb<\/td><td>\u30fb\u901a\u9662\u8cbb\u306b\u304b\u304b\u308b\u4ea4\u901a\u8cbb<\/td><\/tr>\n<tr><td>\u30fb\u5165\u9662\u8cbb<\/td><td>\u30fb\u598a\u5a20\u30fb\u51fa\u7523\u8cbb\u7528<\/td><\/tr>\n<tr><td>\u30fb\u6b6f\u79d1\u6cbb\u7642\u8cbb<\/td><td>\u30fb\u7642\u990a\u4e0a\u306e\u4e16\u8a71\u3084\u4ed8\u6dfb\u3044\u8cbb\u7528<\/td><\/tr>\n<tr><td>\u30fb\u773c\u79d1\u6cbb\u7642\u8cbb<\/td><td>\u30fb\u4ecb\u8b77\u4fdd\u967a\u5236\u5ea6\u306b\u3088\u308a\u63d0\u4f9b\u3055\u308c\u308b\u65bd\u8a2d\u30fb\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u6599<\/td><\/tr>\n<tr><td>\u30fb\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3\u3084\u30de\u30c3\u30b5\u30fc\u30b8\u8cbb\u7528<\/td><td>\u30fb\u304a\u3080\u3064\u5229\u7528\u6599<\/td><\/tr>\n<tr><td>\u30fb\u5e02\u8ca9\u85ac\u3084\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u8cbb<\/td><td>\u30fb\u6d77\u5916\u3067\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb<\/td><\/tr>\n<tr><td>\u30fb\u533b\u7642\u6a5f\u5668\u306e\u8cfc\u5165\u8cbb\u3084\u30ec\u30f3\u30bf\u30eb\u6599<\/td><td>\u30fb\u30b3\u30ed\u30ca\u611f\u67d3\u306b\u3088\u308bPCR\u691c\u67fb\u8cbb\u7528<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a3a\u7642\u3084\u6cbb\u7642\u306b\u95a2\u3059\u308b\u8cbb\u7528<\/h3>\n\n\n\n<p>\u533b\u5e2b\u306e\u8a3a\u7642\u3084\u6cbb\u7642\u3092\u53d7\u3051\u305f\u969b\u306e\u8cbb\u7528\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u540c\u3058\u533b\u7642\u884c\u70ba\u3067\u3082\u7f8e\u5bb9\u76ee\u7684\u3084\u5065\u5eb7\u5897\u9032\u76ee\u7684\u7b49\u306e\u5834\u5408\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u4fdd\u967a\u8a3a\u7642\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u91d1\u984d\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u7b49\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\u300d\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8a3a\u7642\u8cbb\u30fb\u6cbb\u7642\u8cbb<\/h4>\n\n\n\n<p>\u3051\u304c\u3084\u75c5\u6c17\u7b49\u3067\u3001\u533b\u5e2b\u306e\u8a3a\u7642\u3092\u53d7\u3051\u6cbb\u7642\u76ee\u7684\u306e\u51e6\u7f6e\u3092\u53d7\u3051\u305f\u969b\u306e\u8cbb\u7528\u3067\u3059\u3002\u98a8\u90aa\u3092\u3072\u3044\u3066\u533b\u5e2b\u306e\u8a3a\u5bdf\u3084\u691c\u67fb\u7b49\u306e\u8a3a\u7642\u3092\u53d7\u3051\u3001\u6cbb\u7642\u76ee\u7684\u306e\u51e6\u7f6e\u3084\u51e6\u65b9\u7b8b\u3092\u66f8\u3044\u3066\u3082\u3089\u3046\u306a\u3069\u306f\u3088\u304f\u3042\u308b\u4f8b\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\/taxes\/shiraberu\/taxanswer\/shotoku\/1122.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.1122\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5165\u9662\u8cbb<\/h4>\n\n\n\n<p>\u5165\u9662\u8cbb\u3068\u5165\u9662\u4e2d\u306e\u90e8\u5c4b\u4ee3\u3084\u98df\u8cbb\u304c\u5bfe\u8c61\u3067\u3059\u3002\u500b\u4eba\u90fd\u5408\u306e\u500b\u5ba4\u4ee3\u306a\u3069\u5dee\u984d\u30d9\u30c3\u30c9\u4ee3\u3084\u3001\u30d1\u30b8\u30e3\u30de\u3084\u6b6f\u30d6\u30e9\u30b7\u7b49\u306e\u5099\u54c1\u306e\u8cfc\u5165\u4ee3\u306f\u542b\u307f\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u89aa\u65cf\u4ee5\u5916\u306b\u4ed8\u6dfb\u4eba\u3092\u4f9d\u983c\u3057\u305f\u969b\u306e\u4ed8\u6dfb\u3044\u6599\u3082\u5bfe\u8c61\u3067\u3059\u3002<br>\u9ad8\u984d\u7642\u990a\u8cbb\u3084\u5165\u9662\u7d66\u4ed8\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u5bfe\u8c61\u3068\u306a\u308b\u75be\u75c5\u306e\u533b\u7642\u8cbb\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1126.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.1126\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5165\u9662\u8cbb\u7528\u306e\u5177\u4f53\u4f8b<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6b6f\u79d1\u6cbb\u7642\u8cbb<\/h4>\n\n\n\n<p>\u6b6f\u79d1\u533b\u5e2b\u306b\u3088\u308b\u8a3a\u7642\u3084\u6cbb\u7642\u3067\u3001\u4e00\u822c\u7684\u306a\u6c34\u6e96\u3092\u8457\u3057\u304f\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u306e\u8cbb\u7528\u304c\u5bfe\u8c61\u3067\u3059\u3002\u81ea\u7531\u8a3a\u7642\u306b\u3088\u308b\u9ad8\u984d\u306a\u533b\u7642\u8cbb\u3082\u3001\u4e00\u822c\u7684\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u91d1\u3084\u30dd\u30fc\u30bb\u30ec\u30f3\u3092\u6cbb\u7642\u6750\u6599\u3068\u3057\u305f\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br>\u307e\u305f\u3001\u767a\u80b2\u6bb5\u968e\u306b\u3042\u308b\u5b50\u4f9b\u306e\u4e0d\u6b63\u54ac\u5408\uff08\u3053\u3046\u3054\u3046\uff09\u6cbb\u7642\u7528\u306e\u6b6f\u5217\u77ef\u6b63\u3084\u3001\u5b50\u4f9b\u306e\u901a\u9662\u306e\u305f\u3081\u306b\u4ed8\u6dfb\u3046\u89aa\u306e\u4ea4\u901a\u8cbb\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7f8e\u5bb9\u76ee\u7684\u306e\u6b6f\u5217\u77ef\u6b63\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u9ad8\u984d\u6cbb\u7642\u8cbb\u306e\u30ed\u30fc\u30f3\u306a\u3069\u306f\u3001\u305d\u306e\u5e74\u5ea6\u306b\u652f\u6255\u3063\u305f\u5206\u304c\u5bfe\u8c61\u3068\u306a\u308a\u3001\u672a\u6255\u3044\u5206\u306f\u652f\u6255\u3063\u305f\u5e74\u5ea6\u306b\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1128.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.1128\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6b6f\u306e\u6cbb\u7642\u8cbb\u306e\u5177\u4f53\u4f8b<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u773c\u79d1\u6cbb\u7642\u8cbb<\/h4>\n\n\n\n<p>\u773c\u79d1\u533b\u5e2b\u306b\u3088\u308b\u8a3a\u7642\u3084\u6cbb\u7642\u8cbb\u306f\u5bfe\u8c61\u3067\u3059\u3002\u773c\u93e1\u306b\u3064\u3044\u3066\u306f\u3001\u624b\u8853\u5f8c\u306e\u6a5f\u80fd\u56de\u5fa9\u7528\u306b\u77ed\u671f\u9593\u88c5\u7528\u3059\u308b\u3082\u306e\u3084\u3001\u5e7c\u5150\u306e\u672a\u767a\u9054\u8996\u529b\u3092\u5411\u4e0a\u3055\u305b\u308b\u7b49\u306e\u6cbb\u7642\u76ee\u7684\u306e\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6cbb\u7642\u306e\u305f\u3081\u306b\u88c5\u7740\u3059\u308b\u7279\u6b8a\u306a\u30b3\u30f3\u30bf\u30af\u30c8\u30ec\u30f3\u30ba\u306e\u8cbb\u7528\u306a\u3069\u3082\u5bfe\u8c61\u3067\u3059\u3002<br>\u305f\u3060\u3057\u3001\u8fd1\u8996\u3084\u9060\u8996\u306a\u3069\u3092\u77ef\u6b63\u3059\u308b\u65e5\u5e38\u7528\u306e\u773c\u93e1\u3084\u30b3\u30f3\u30bf\u30af\u30c8\u30ec\u30f3\u30ba\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1122_qa.htm#q3\" target=\"_blank\" rel=\"noreferrer noopener\">No.1122\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3\u3084\u30de\u30c3\u30b5\u30fc\u30b8\u8cbb\u7528<\/h4>\n\n\n\n<p>\u533b\u5e2b\u306e\u51e6\u65b9\u3084\u6cbb\u7642\u76ee\u7684\u306e\u30ea\u30cf\u30d3\u30ea\u3084\u3001\u3042\u3093\u307e\u30de\u30c3\u30b5\u30fc\u30b8\u6307\u5727\u5e2b\u30fb\u306f\u308a\u5e2b\u30fb\u304d\u3085\u3046\u5e2b\u30fb\u67d4\u9053\u6574\u5fa9\u5e2b\u306b\u3088\u308b\u65bd\u8853\u306f\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u75b2\u308c\u3092\u7652\u3059\u305f\u3081\u3084\u4f53\u8abf\u3092\u6574\u3048\u308b\u7b49\u306e\u76ee\u7684\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n\n\n\n<h3 class=\"wp-block-heading\">\u533b\u85ac\u54c1\u3084\u533b\u7642\u6a5f\u5668\u306b\u95a2\u3059\u308b\u8cbb\u7528<\/h3>\n\n\n\n<p>\u51e6\u65b9\u85ac\u3084\u5e02\u8ca9\u85ac\u3001\u533b\u7642\u6a5f\u5668\u306e\u8cfc\u5165\u3084\u30ec\u30f3\u30bf\u30eb\u6599\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5e02\u8ca9\u85ac\u3084\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u8cbb<\/h4>\n\n\n\n<p>\u6cbb\u7642\u3084\u7642\u990a\u3092\u76ee\u7684\u3068\u3057\u305f\u51e6\u65b9\u85ac\u3084\u3001\u5e02\u8ca9\u306e\u98a8\u90aa\u85ac\u30fb\u80c3\u8178\u85ac\u30fb\u75db\u307f\u6b62\u3081\u7b49\u306e\u8cfc\u5165\u8cbb\u306f\u5bfe\u8c61\u3067\u3059\u3002\u7b2c2\u985e\u533b\u85ac\u54c1\u3001\u7b2c3\u985e\u533b\u85ac\u54c1\u3068\u3082\u306b\u6cbb\u7642\u76ee\u7684\u306e\u3082\u306e\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br>\u533b\u5e2b\u306e\u51e6\u65b9\u306b\u3088\u308b\u30d3\u30bf\u30df\u30f3\u5264\u7b49\u306f\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\" target=\"_blank\">No.1120\u2003\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u533b\u7642\u6a5f\u5668\u306e\u8cfc\u5165\u8cbb\u3084\u30ec\u30f3\u30bf\u30eb\u6599<\/h4>\n\n\n\n<p>\u30b3\u30eb\u30bb\u30c3\u30c8\u30fb\u7fa9\u624b\u30fb\u7fa9\u8db3\u30fb\u677e\u8449\u3065\u3048\u30fb\u88dc\u8074\u5668\u30fb\u7fa9\u6b6f\u30fb\u773c\u93e1\u7b49\u306e\u3001\u6cbb\u7642\u76ee\u7684\u306e\u533b\u7642\u6a5f\u5668\u306e\u8cfc\u5165\u3084\u30ec\u30f3\u30bf\u30eb\u6599\u306f\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e00\u822c\u4f7f\u3044\u306e\u773c\u93e1\u3084\u7f8e\u5bb9\u76ee\u7684\u306e\u30b3\u30eb\u30bb\u30c3\u30c8\u7b49\u306f\u5bfe\u8c61\u306b\u306f\u306a\u308a\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\/recruit\/recruit-deduction-meaning\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/5b8898d22b9aad8ad126678a18af90f0.png\" alt=\"\u300c\u63a7\u9664\u300d\u3068\u306f\u4f55\u304b\uff1f\u65b0\u793e\u4f1a\u4eba\u304c\u77e5\u308b\u3079\u304d\u57fa\u672c\u77e5\u8b58\u3068\u6d3b\u7528\u6cd5\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\/recruit\/recruit-deduction-meaning\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u300c\u63a7\u9664\u300d\u3068\u306f\u4f55\u304b\uff1f\u65b0\u793e\u4f1a\u4eba\u304c\u77e5\u308b\u3079\u304d\u57fa\u672c\u77e5\u8b58\u3068\u6d3b\u7528\u6cd5<\/div>\n\t\t\t\t\t\t\t<p>\u300c\u63a7\u9664\u300d\u3068\u306f\u3069\u3093\u306a\u4ed5\u7d44\u307f\uff1f\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u306e\u5177\u4f53\u4f8b\u3068\u7a0e\u91d1\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\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\">\u901a\u9662\u3084\u598a\u5a20\u306b\u4f34\u3046\u8cbb\u7528<\/h3>\n\n\n\n<p>\u598a\u5a20\u51fa\u7523\u306b\u4f34\u3046\u8cbb\u7528\u3084\u3001\u533b\u7642\u8cbb\u4ee5\u5916\u306e\u901a\u9662\u8cbb\u3084\u4ed8\u6dfb\u3044\u8cbb\u7528\u3082\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u901a\u9662\u306b\u304b\u304b\u308b\u4ea4\u901a\u8cbb<\/h4>\n\n\n\n<p>\u901a\u9662\u306e\u305f\u3081\u306b\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u4f7f\u3063\u305f\u5229\u7528\u6599\u306f\u5bfe\u8c61\u3067\u3059\u3002\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3057\u305f\u969b\u306e\u9818\u53ce\u66f8\u304c\u306a\u3044\u5834\u5408\u3082\u3001\u5bb6\u8a08\u7c3f\u306b\u8a18\u8f09\u3057\u305f\u308a\u3001\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u7b49\u306b\u88cf\u66f8\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u901a\u9662\u306e\u305f\u3081\u306b\u5229\u7528\u3057\u305f\u3053\u3068\u306e\u8a3c\u660e\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u81ea\u5bb6\u7528\u8eca\u306e\u30ac\u30bd\u30ea\u30f3\u4ee3\u30fb\u99d0\u8eca\u5834\u4ee3\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5e7c\u5150\u3084\u5150\u7ae5\u306e\u901a\u9662\u306b\u89aa\u304c\u540c\u884c\u3057\u305f\u5834\u5408\u3084\u3001\u4e00\u4eba\u3067\u901a\u9662\u3067\u304d\u305a\u4ed8\u304d\u6dfb\u3044\u304c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u60c5\u304c\u3042\u308a\u89aa\u65cf\u304c\u540c\u884c\u3057\u305f\u5834\u5408\u306e\u3001\u540c\u884c\u8005\u306e\u4ea4\u901a\u8cbb\u3082\u81ea\u5bb6\u7528\u8eca\u5229\u7528\u4ee5\u5916\u306f\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u598a\u5a20\u30fb\u51fa\u7523\u8cbb\u7528<\/h4>\n\n\n\n<p>\u598a\u5a66\u5b9a\u671f\u691c\u8a3a\u3084\u691c\u67fb\u8cbb\u7528\u3001\u901a\u9662\u8cbb\u3001\u5165\u9662\u8cbb\u3001\u5165\u9662\u6642\u306e\u98df\u4e8b\u4ee3\u306f\u5bfe\u8c61\u3067\u3059\u3002\u307e\u305f\u3001\u51fa\u7523\u306e\u305f\u3081\u306b\u75c5\u9662\u3078\u884c\u304f\u969b\u306f\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u8003\u616e\u3057\u3001\u30bf\u30af\u30b7\u30fc\u6599\u91d1\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br>\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u7b49\u304b\u3089\u3001\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u3084\u5bb6\u65cf\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u307e\u305f\u306f\u3001\u51fa\u7523\u8cbb\u3084\u914d\u5076\u8005\u51fa\u7523\u8cbb\u306a\u3069\u304c\u652f\u7d66\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306b\u533b\u7642\u8cbb\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1124.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.1124\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u51fa\u7523\u8cbb\u7528\u306e\u5177\u4f53\u4f8b<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7642\u990a\u4e0a\u306e\u4e16\u8a71\u3084\u4ed8\u6dfb\u3044\u8cbb\u7528<\/h4>\n\n\n\n<p>\u770b\u8b77\u5e2b\u3001\u51c6\u770b\u8b77\u5e2b\u3001\u4ecb\u8b77\u798f\u7949\u58eb\u3001\u5bb6\u653f\u5a66\u7b49\u306b\u3088\u308b\u7642\u990a\u4e0a\u306e\u4e16\u8a71\u3084\u696d\u52d9\u3068\u3057\u3066\u884c\u3046\u4ed8\u6dfb\u3044\u8cbb\u7528\u306f\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5b9f\u969b\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u307f\u3067\u3001\u8b1d\u793c\u91d1\u306a\u3069\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<br>\u307e\u305f\u3001\u5bb6\u65cf\u3084\u89aa\u621a\u7e01\u8005\u304c\u884c\u3046\u79c1\u7684\u306a\u4ed8\u6dfb\u3044\u8cbb\u7528\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4ecb\u8b77\u3084\u5728\u5b85\u533b\u7642\u306b\u95a2\u3059\u308b\u8cbb\u7528<\/h3>\n\n\n\n<p>\u7d9a\u3044\u3066\u3001\u4ecb\u8b77\u3084\u5728\u5b85\u533b\u7642\u306b\u95a2\u3059\u308b\u8cbb\u7528\u3067\u3059\u3002\u3053\u3061\u3089\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4ecb\u8b77\u4fdd\u967a\u5236\u5ea6\u306b\u3088\u308a\u63d0\u4f9b\u3055\u308c\u308b\u65bd\u8a2d\u30fb\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u6599<\/h4>\n\n\n\n<p>\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u6599\u3084\u5728\u5b85\u3067\u306e\u5165\u6d74\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3001\u4ecb\u8b77\u4fdd\u967a\u5236\u5ea6\u306b\u3088\u308a\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u6599\u306e\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u306f\u5bfe\u8c61\u3067\u3059\u3002\u88dc\u52a9\u91d1\u7b49\u3067\u88dc\u3066\u3093\u3055\u308c\u305f\u91d1\u984d\u306f\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u304a\u3080\u3064\u5229\u7528\u6599<\/h4>\n\n\n\n<p>6\u30f6\u6708\u4ee5\u4e0a\u306e\u5bdd\u305f\u304d\u308a\u72b6\u614b\u3067\u3001\u533b\u5e2b\u306e\u6cbb\u7642\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306e\u304a\u3080\u3064\u4ee3\u306f\u5bfe\u8c61\u3067\u3059\u3002\u533b\u5e2b\u304c\u767a\u884c\u3057\u305f\u300c\u304a\u3080\u3064\u4f7f\u7528\u8a3c\u660e\u66f8\u300d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4ecb\u8b77\u4fdd\u967a\u6cd5\u306e\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u5e02\u753a\u6751\u9577\u304c\u4ea4\u4ed8\u3059\u308b\u300c\u304a\u3080\u3064\u4f7f\u7528\u306e\u78ba\u8a8d\u66f8\u300d\u304c\u3042\u308c\u3070\u3001\u300c\u304a\u3080\u3064\u4f7f\u7528\u8a3c\u660e\u66f8\u300d\u306b\u4ee3\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/01.htm#b-11\" target=\"_blank\" rel=\"noreferrer noopener\">\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b \u6240\u5f97\u7a0e\u76ee\u6b21\u4e00\u89a7<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528<\/h3>\n\n\n\n<p>\u4ed6\u306b\u3082\u610f\u5916\u3068\u77e5\u3089\u308c\u3066\u3044\u306a\u3044\u8cbb\u7528\u3082\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6d77\u5916\u3067\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb<\/h4>\n\n\n\n<p>\u6d77\u5916\u65c5\u884c\u4e2d\u306e\u602a\u6211\u3084\u75c5\u6c17\u3067\u3001\u73fe\u5730\u306e\u533b\u5e2b\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3082\u5bfe\u8c61\u3067\u3059\u3002\u6d77\u5916\u3067\u306f\u3001\u65e5\u672c\u306e\u3088\u3046\u306a\u4fdd\u5065\u533b\u7642\u5236\u5ea6\u304c\u306a\u3044\u305f\u3081\u3001\u9ad8\u984d\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br>\u305d\u306e\u969b\u3001\u6cbb\u7642\u8cbb\u3092\u5916\u56fd\u901a\u8ca8\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u652f\u6255\u3063\u305f\u65e5\u4ed8\u306e\u5916\u56fd\u70ba\u66ff\u306e\u96fb\u4fe1\u58f2\u76f8\u5834\u3068\u96fb\u4fe1\u8cb7\u76f8\u5834\u306e\u4ef2\u5024\uff08TTM\uff09\u3092\u5186\u63db\u7b97\u3057\u305f\u91d1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u3092\u533b\u7642\u8cbb\u3068\u3057\u3066\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30b3\u30ed\u30ca\u611f\u67d3\u306b\u3088\u308bPCR\u691c\u67fb\u8cbb\u7528<\/h4>\n\n\n\n<p>\u30b3\u30ed\u30ca\u7b49\u306e\u75c7\u72b6\u3092\u7591\u3044\u75c5\u9662\u3092\u53d7\u8a3a\u3057\u305f\u969b\u3001\u533b\u5e2b\u306e\u5224\u65ad\u3067\u691c\u67fb\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u305f\u5834\u5408\u306ePCR\u691c\u67fb\u306f\u5bfe\u8c61\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u500b\u4eba\u7684\u306b\u30b3\u30ed\u30ca\u306b\u611f\u67d3\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u884c\u3046PCR\u691c\u67fb\u306f\u9069\u7528\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u500b\u4eba\u7684\u306b\u884c\u3063\u305fPCR\u691c\u67fb\u3067\u3001\u967d\u6027\u306e\u7d50\u679c\u304c\u51fa\u3066\u6cbb\u7642\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u500b\u4eba\u8ca0\u62c5\u5206\u304c\u5bfe\u8c61\u91d1\u984d\u3068\u306a\u308a\u3001\u516c\u7684\u8cc7\u91d1\u5206\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1122_qa.htm#q1\" target=\"_blank\" rel=\"noreferrer noopener\">No.1122\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u8cbb\u7528<\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u8cbb\u7528\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u6b63\u3057\u304f\u533a\u5225\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3044\u5834\u5408\u3001\u9818\u53ce\u66f8\u306e\u63d0\u793a\u3084\u518d\u7533\u544a\u3092\u6c42\u3081\u3089\u308c\u308b\u306a\u3069\u3001\u624b\u9593\u304c\u751f\u3058\u78ba\u5b9a\u307e\u3067\u306e\u6642\u9593\u304c\u4f38\u3073\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br>\u5bfe\u8c61\u5916\u306e\u8cbb\u7528\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table-Ranking\"><table><tbody>\n<tr style=\"background:#f1faf!important;\"><td>\u30fb\u5065\u5eb7\u8a3a\u65ad\u3084\u4eba\u9593\u30c9\u30c3\u30af<\/td><td>\u30fb\u5bb6\u65cf\u3084\u89aa\u985e\u7e01\u8005\u306e\u4ed8\u6dfb\u8cbb\u7528<\/td><\/tr>\n<tr><td>\u30fb\u30d3\u30bf\u30df\u30f3\u5264\u3084\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u8cfc\u5165\u8cbb<\/td><td>\u30fb\u8a3a\u65ad\u66f8\u767a\u884c\u8cbb\u7528<\/td><\/tr>\n<tr><td>\u30fb\u30a4\u30f3\u30d5\u30eb\u30a8\u30f3\u30b6\u7b49\u306e\u4e88\u9632\u63a5\u7a2e\u8cbb\u7528<\/td><td>\u30fb\u533b\u5e2b\u7b49\u3078\u306e\u8b1d\u793c\u91d1<\/td><\/tr>\n<tr><td>\u30fb\u30bf\u30af\u30b7\u30fc\u6599\u91d1\u3084\u81ea\u5bb6\u7528\u8eca\u5229\u7528\u6599<\/td><td><\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5065\u5eb7\u8a3a\u65ad\u3084\u4eba\u9593\u30c9\u30c3\u30af<\/h3>\n\n\n\n<p>\u5065\u5eb7\u8a3a\u65ad\u3084\u4eba\u9593\u30c9\u30c3\u30af\u306a\u3069\u3001\u5065\u5eb7\u306e\u7dad\u6301\u3084\u4fc3\u9032\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u75be\u75c5\u304c\u767a\u898b\u3055\u308c\u6cbb\u7642\u3078\u3068\u3064\u306a\u304c\u3063\u305f\u5834\u5408\u306f\u3001\u8a3a\u7642\u306e\u4e00\u74b0\u3068\u307f\u306a\u3055\u308c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30d3\u30bf\u30df\u30f3\u5264\u3084\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u8cfc\u5165\u8cbb<\/h3>\n\n\n\n<p>\u30d3\u30bf\u30df\u30f3\u5264\u3084\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u306a\u3069\u3001\u75c5\u6c17\u306e\u4e88\u9632\u3084\u5065\u5eb7\u306e\u7dad\u6301\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u85ac\u54c1\u306f\u3001\u75be\u75c5\u306e\u6cbb\u7642\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u306e\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30a4\u30f3\u30d5\u30eb\u30a8\u30f3\u30b6\u7b49\u306e\u4e88\u9632\u63a5\u7a2e\u8cbb\u7528<\/h3>\n\n\n\n<p>\u30a4\u30f3\u30d5\u30eb\u30a8\u30f3\u30b6\u7b49\u306e\u4e88\u9632\u63a5\u7a2e\u306a\u3069\u3001\u30ef\u30af\u30c1\u30f3\u63a5\u7a2e\u3082\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u75c5\u6c17\u306e\u4e88\u9632\u304c\u76ee\u7684\u306e\u305f\u3081\u3001\u5bfe\u8c61\u3068\u306a\u308b\u30ef\u30af\u30c1\u30f3\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30bf\u30af\u30b7\u30fc\u6599\u91d1\u3084\u81ea\u5bb6\u7528\u8eca\u5229\u7528\u6599<\/h3>\n\n\n\n<p>\u901a\u9662\u6642\u306e\u30bf\u30af\u30b7\u30fc\u6599\u91d1\u3084\u81ea\u5bb6\u7528\u8eca\u3092\u5229\u7528\u3057\u305f\u969b\u306e\u30ac\u30bd\u30ea\u30f3\u4ee3\u3001\u99d0\u8eca\u5834\u4ee3\u3082\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u7279\u6bb5\u306e\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u30bf\u30af\u30b7\u30fc\u6599\u91d1\u304c\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5bb6\u65cf\u3084\u89aa\u985e\u7e01\u8005\u306e\u4ed8\u6dfb\u8cbb\u7528<\/h3>\n\n\n\n<p>\u533b\u7642\u5f93\u4e8b\u8005\u3084\u4ecb\u8b77\u798f\u7949\u58eb\u3001\u5bb6\u653f\u5a66\u7b49\u3078\u4ed8\u6dfb\u3044\u3092\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u4f9d\u983c\u6599\u306b\u3064\u3044\u3066\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u8b1d\u793c\u91d1\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5bb6\u65cf\u3084\u89aa\u621a\u7e01\u8005\u306e\u4ed8\u6dfb\u3044\u306b\u652f\u6255\u3063\u305f\u624b\u6570\u6599\u3084\u8b1d\u793c\u91d1\u3082\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a3a\u65ad\u66f8\u767a\u884c\u8cbb\u7528<\/h3>\n\n\n\n<p>\u4fdd\u967a\u91d1\u306e\u8acb\u6c42\u7b49\u306b\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u8a3a\u65ad\u66f8\u8cbb\u7528\u306a\u3069\u3001\u4e00\u822c\u7684\u306a\u8a3a\u65ad\u66f8\u8cbb\u7528\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u305f\u3068\u3048\u3070\u3001A\u75c5\u9662\u3067\u306e\u6cbb\u7642\u3092B\u75c5\u9662\u3078\u5f15\u304d\u7d99\u3050\u305f\u3081\u306e\u300c\u8a3a\u7642\u60c5\u5831\u63d0\u4f9b\u6599\u300d\u306b\u3042\u305f\u308b\u8a3a\u65ad\u66f8\u8cbb\u7528\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/bunshokaito\/shotoku\/141201\/01.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u5225\u7d19\u3000\u8a3a\u7642\u60c5\u5831\u63d0\u4f9b\u66f8\u306b\u4fc2\u308b\u8a3a\u7642\u60c5\u5831\u63d0\u4f9b\u6599\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u533b\u5e2b\u7b49\u3078\u306e\u8b1d\u793c\u91d1<\/h3>\n\n\n\n<p>\u533b\u5e2b\u3084\u770b\u8b77\u5e2b\u7b49\u306b\u8b1d\u793c\u3068\u3057\u3066\u6e21\u3057\u305f\u91d1\u54c1\u306e\u8cbb\u7528\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u75be\u75c5\u306e\u6cbb\u7642\u76ee\u7684\u3068\u306f\u7570\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u533b\u7642\u8cbb\u63a7\u9664\u306f\u75be\u75c5\u306e\u6cbb\u7642\u3092\u76ee\u7684\u3068\u3057\u305f\u8cbb\u7528\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7279\u4f8b\uff08\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\uff09\u3068\u306f<\/h2>\n\n\n\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7279\u4f8b\u3068\u3057\u3066\u3001\u5e73\u621029\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u85ac\u5c40\u3084\u30b3\u30f3\u30d3\u30cb\u7b49\u3067\u8cfc\u5165\u3057\u305f\u533b\u85ac\u54c1\u306b\u3064\u3044\u3066\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u7a0e\u5236\u3067\u3059\u3002\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br>\u5bfe\u8c61\u533b\u85ac\u54c1\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u539a\u751f\u52b4\u50cd\u7701\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"checkpoint-List__label\">\u3010\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u8981\u4ef6\u3011<\/div>\n<ul class=\"flame\">\n<li>\u5065\u5eb7\u8a3a\u65ad\u7b49\u306b\u3088\u308b\u5065\u5eb7\u7dad\u6301\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b<\/li>\n<li>\u8cfc\u5165\u8cbb\u7528\u304c\u5e74\u959312,000\u5186\u3092\u8d85\u3048\u308b\uff08\u63a7\u9664\u984d\u306e\u4e0a\u965088,000\u5186\uff09<\/li>\n<li>\u901a\u5e38\u306e\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306e\u4f75\u7528\u306f\u3067\u304d\u306a\u3044<\/li>\n<li>\u5bfe\u5fdc\u533b\u85ac\u54c1\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5cNo.1132\u2003<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1132.htm\" target=\"_blank\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u4e00\u822c\u7528\u533b\u85ac\u54c1\u7b49\u8cfc\u5165\u8cbb<\/a><br>\u53c2\u8003\uff1a\u539a\u751f\u52b4\u50cd\u7701\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000124853.html\" target=\"_blank\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\uff08\u7279\u5b9a\u306e\u533b\u85ac\u54c1\u8cfc\u5165\u984d\u306e\u6240\u5f97\u63a7\u9664\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u5bfe\u8c61\u671f\u9593\u304b\u3089\u7bc0\u7a0e\u5bfe\u7b56\u306e\u30b3\u30c4\u3001\u9818\u53ce\u66f8\u7b49\u306e\u4fdd\u5b58\u7fa9\u52d9\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u671f\u9593\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306f\u305d\u306e\u5e74\u306e1\u67081\u65e5\uff5e12\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3067\u3059\u3002\u672a\u6255\u3044\u5206\u306f\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u5e74\u5206\u306e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u7533\u544a\u306f\u78ba\u5b9a\u7533\u544a\u3068\u540c\u6642\u306b2\u670816\u65e5\uff5e3\u670815\u65e5\u306e\u9593\u306b\u884c\u3044\u307e\u3059\u3002\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u671f\u9593\u5916\u3067\u3082\u7533\u544a\u3067\u304d\u3001\u3055\u3089\u306b5\u5e74\u9593\u3055\u304b\u306e\u307c\u3063\u3066\u306e\u7533\u544a\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9ad8\u984d\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u969b\u306b\u7bc0\u7a0e\u5bfe\u7b56\u3092\u691c\u8a0e\u3059\u308b<\/h3>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u5168\u54e1\u306e\u5206\u3092\u307e\u3068\u3081\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u592b\u5a66\u5171\u50cd\u304d\u3067\u5bb6\u65cf\u306e\u9ad8\u984d\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u592b\u5a66\u306e\u3069\u3061\u3089\u304b\u6240\u5f97\u306e\u591a\u3044\u65b9\u304c\u307e\u3068\u3081\u3066\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u306f\u3001\u592b\u5a66\u305d\u308c\u305e\u308c\u304c1\u5e74\u5206\u306e\u533b\u7642\u8cbb\u3092\u5206\u3051\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u63a7\u9664\u306f\u6240\u5f97\u306e\u591a\u3044\u307b\u3046\u304c\u7a0e\u7387\u3082\u9ad8\u304f\u591a\u304f\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u5de5\u592b\u3059\u308b\u3053\u3068\u3067\u3088\u308a\u591a\u304f\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\u3084\u9818\u53ce\u66f8\u7b49\u306f5\u5e74\u9593\u4fdd\u5b58\u3059\u308b<\/h3>\n\n\n\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u544a\u306e\u6839\u62e0\u3068\u306a\u3063\u305f\u3001\u9818\u53ce\u66f8\u3084\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u660e\u7d30\u66f8\u7b49\u306f\u81ea\u5b85\u30675\u5e74\u9593\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6dfb\u4ed8\u3084\u63d0\u51fa\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u63d0\u793a\u3092\u6c42\u3081\u3089\u308c\u305f\u969b\u306f\u901f\u3084\u304b\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u533b\u7642\u8cbb\u306f\u3001\u9ad8\u984d\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\u306f\u3082\u3061\u308d\u3093\u3001\u7d30\u3005\u30681\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u7a4d\u307f\u91cd\u306d\u304c\u898f\u5b9a\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u591a\u3005\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306e\u7bc4\u56f2\u304c\u5e83\u3044\u3053\u3068\u3082\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3067\u3057\u3087\u3046\u3002\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u65cf\u304c\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u3092\u6f0f\u308c\u306a\u304f\u6574\u7406\u96c6\u8a08\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u98a8\u90aa\u85ac\u306e\u9818\u53ce\u66f8\u3082\u6368\u3066\u305a\u306b\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002<br>\u3053\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u8cbb\u7528\u3092\u307e\u3068\u3081\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u7533\u544a\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u306f\u3058\u3081\u306b \u533b\u7642\u8cbb\u63a7\u9664\u306f\u78ba\u5b9a\u7533\u544a\u3067\u7533\u544a\u3067\u304d\u308b\u63a7\u9664\u3067\u3001\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u5bfe\u7b56\u3084\u9084\u4ed8\u91d1\u306e\u53d7\u3051\u53d6\u308a\u304c\u53ef\u80fd \u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u304a\u3088\u3073\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf \u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306b\u306f\u3001\u8a3a\u7642\u8cbb\u3001\u6cbb\u7642\u8cbb\u3001\u5165 [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":42653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[175],"tags":[299,194,298,94],"acf":[],"_links":{"self":[{"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/posts\/42650"}],"collection":[{"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/comments?post=42650"}],"version-history":[{"count":184,"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/posts\/42650\/revisions"}],"predecessor-version":[{"id":42847,"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/posts\/42650\/revisions\/42847"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/media\/42653"}],"wp:attachment":[{"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/media?parent=42650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/categories?post=42650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.seraku.co.jp\/tectec-note\/wp-json\/wp\/v2\/tags?post=42650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}