{"id":1181,"date":"2017-02-17T18:05:32","date_gmt":"2017-02-17T09:05:32","guid":{"rendered":"http:\/\/kuuur.net\/?p=1181"},"modified":"2017-02-17T18:05:32","modified_gmt":"2017-02-17T09:05:32","slug":"aoiro-junbi","status":"publish","type":"post","link":"https:\/\/kuuur.net\/?p=1181","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\uff08\u9752\u8272\u7533\u544a\uff09\u2015\u9752\u8272\u7533\u544a\u306e\u524d\u6e96\u5099"},"content":{"rendered":"<p>\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u306b\u306f\u3001\u4e8b\u524d\u306b\u5c4a\u3051\u51fa\u3092\u3057\u3066\u3001\u4eca\u5f8c\u306f\u6bce\u5e74\u300c\u9752\u8272\u7533\u544a\u300d\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u308b\u65e8\u3092\u8868\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u3063\u3066\u3082\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306e\u524d\u6e96\u5099\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u9752\u8272\u7533\u544a\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u696d\u306f\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3092\u81ea\u5b85\u3067\u884c\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2>\u9752\u8272\u7533\u544a\u3059\u308b\u305f\u3081\u306e\u5c4a\u3051\u51fa<\/h2>\n<p>\u9752\u8272\u7533\u544a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5c4a\u3051\u51fa\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u53d7\u7406\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/li>\n<li>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u5199\uff09\u6dfb\u4ed8\u53f0\u7d19<\/li>\n<\/ul>\n<p>\u300c\u53d7\u7406\u300d\u3068\u3044\u3063\u3066\u3082\u96e3\u3057\u3044\u3053\u3068\u306f\u306a\u304f\u3001\u4e0a\u306e2\u3064\u306e\u66f8\u985e\u306b\u9593\u9055\u3044\u306a\u304f\u8a18\u5165\u3057\u3066\u3042\u308c\u3070\u53d7\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u63d0\u51fa\u306f\u30013\u670815\u65e5\u307e\u3067\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u4ee5\u964d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u6b21\u306e\u5e74\u306f\u767d\u8272\u7533\u544a\u306e\u307e\u307e\u3067\u3001\u305d\u306e\u6b21\u306e\u5e74\u304b\u3089\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u30012017\u5e743\u670815\u65e5\u307e\u3067\u306b\u3053\u308c\u3089\u306e\u66f8\u985e\u304c\u53d7\u7406\u3055\u308c\u308c\u3070\u30012017\u5e741\u67081\u65e5\uff5e12\u670831\u65e5\u306e\u78ba\u5b9a\u7533\u544a\u306f\u9752\u8272\u7533\u544a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\uff082018\u5e742\u670815\uff5e3\u670815\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5206\uff09\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u306e\u8a18\u5165<\/h3>\n<p>\uff08\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff1a<a href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/a>\uff09\u2190\u56fd\u7a0e\u5e81<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u306f\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u6700\u4f4e\u9650\u8a18\u5165\u3059\u3079\u304d\u9805\u76ee\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1188\" src=\"https:\/\/kuuur.net\/wp-content\/uploads\/2017\/02\/kaigyo-1.jpg\" alt=\"\" width=\"650\" height=\"919\" srcset=\"https:\/\/kuuur.net\/wp-content\/uploads\/2017\/02\/kaigyo-1.jpg 650w, https:\/\/kuuur.net\/wp-content\/uploads\/2017\/02\/kaigyo-1-212x300.jpg 212w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/p>\n<h4>\u2460\u5c4a\u5148\u306e\u7a0e\u52d9\u7f72\u540d<\/h4>\n<p>\u5c4a\u3051\u308b\u7a0e\u52d9\u7f72\u306e\u540d\u524d\u3092\u66f8\u304d\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u306f\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u6240\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u306b\u306a\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u4ee5\u4e0b\u304b\u3089\u8abf\u3079\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\uff1a<a href=\"https:\/\/www.nta.go.jp\/soshiki\/kokuzeikyoku\/kankatsukuiki\/syozaiti.htm\" target=\"_blank\">\u56fd\u7a0e\u5c40\u306e\u6240\u5728\u5730\u53ca\u3073\u7ba1\u8f44\u533a\u57df<\/a><\/p>\n<h4>\u2461\u63d0\u51fa\u65e5<\/h4>\n<p>\u76f4\u63a5\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u306f\u5f53\u65e5\u306e\u65e5\u4ed8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u90f5\u9001\u3059\u308b\u5834\u5408\u306b\u306f\u6d88\u5370\u304c\u62bc\u3055\u308c\u308b\u65e5\u4ed8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2462\u7d0d\u7a0e\u5730<\/h4>\n<p>\u81ea\u5b85\u3067\u884c\u3046\u306e\u3067\u300c\u4f4f\u6240\u5730\u300d\u53c8\u306f\u300c\u5c45\u4f4f\u5730\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<br \/>\n\u90f5\u4fbf\u756a\u53f7\u3001\u4f4f\u6240\u3001\u96fb\u8a71\u756a\u53f7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2463\u6c0f\u540d<\/h4>\n<p>\u81ea\u5206\u306e\u6c0f\u540d\u3092\u6f22\u5b57\u3068\u30d5\u30ea\u30ac\u30ca\u3067\u8a18\u5165\u3057\u3001\u5370\u9451\u3092\u62bc\u3057\u307e\u3059\u3002<br \/>\n\u5370\u9451\u306f\u4e09\u6587\u5224\u3067\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<h4>\u2464\u751f\u5e74\u6708\u65e5<\/h4>\n<p>\u81ea\u5206\u306e\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2465\u500b\u4eba\u756a\u53f7<\/h4>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2466\u8077\u696d<\/h4>\n<p>\u3053\u3053\u306b\u4f55\u3092\u66f8\u304f\u304b\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3067\u3088\u304f\u4f7f\u308f\u308c\u308b\u306e\u304c\u300c\u6587\u7b46\u696d\u300d\u3067\u3059\u3002<\/p>\n<p>\u8ff7\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7dcf\u52d9\u7701\u306e\u300c\u65e5\u672c\u6a19\u6e96\u8077\u696d\u5206\u985e\u300d\u3092\u53c2\u8003\u306b\u3057\u3066\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7dcf\u52d9\u7701\uff1a<a href=\"http:\/\/www.soumu.go.jp\/toukei_toukatsu\/index\/seido\/shokgyou\/kou_h21.htm\" target=\"_blank\">\u65e5\u672c\u6a19\u6e96\u8077\u696d\u5206\u985e\u3000\u5206\u985e\u9805\u76ee\u540d<\/a><\/p>\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u30e1\u30a4\u30f3\u3067\u751f\u8a08\u3092\u6210\u308a\u7acb\u305f\u305b\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u52a0\u5165\u3059\u308b\u305f\u3081\u306b\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u8077\u696d\u3068\u3057\u3066\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u2467\u5c4a\u51fa\u306e\u533a\u5206<\/h4>\n<p>\u300c\u958b\u696d\u300d\u3092\u4e38\u3067\u56f2\u3044\u307e\u3059\u3002<\/p>\n<h4>\u2468\u6240\u5f97\u306e\u7a2e\u985e<\/h4>\n<p>\u300c\u4e8b\u696d\uff08\u8fb2\u696d\uff09\u6240\u5f97\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<h4>\u2469\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u65e5<\/h4>\n<p>\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u4ed8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u5c4a\u51fa\u306f\u4e8b\u696d\u3092\u958b\u59cb\u3057\u30661\u304b\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u6700\u9577\u3067\u3082\u63d0\u51fa\u65e5\u306e1\u304b\u6708\u524d\u306e\u65e5\u4ed8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u246a\u958b\u696d\u30fb\u5ec3\u696d\u306b\u4f34\u3046\u5c4a\u3051\u51fa\u66f8\u306e\u63d0\u51fa\u306e\u6709\u7121\uff1a\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u53c8\u306f\u300c\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\u300d<\/h4>\n<p>\u300c\u6709\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<h4>\u246b\u958b\u696d\u30fb\u5ec3\u696d\u306b\u4f34\u3046\u5c4a\u3051\u51fa\u66f8\u306e\u63d0\u51fa\u306e\u6709\u7121\uff1a\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u53c8\u306f\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d<\/h4>\n<p>\u300c\u7121\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<h4>\u246c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306e\u6709\u7121<\/h4>\n<p>\u300c\u7121\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<h4>\u3053\u306e\u307b\u304b\u306e\u5165\u529b\u9805\u76ee<\/h4>\n<p>\u3053\u306e\u307b\u304b\u306b\u3082\u5165\u529b\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3092\u526f\u696d\u3067\u81ea\u5b85\u3067\u3084\u308b\u5834\u5408\u306b\u306f\u4e0d\u8981\u306a\u9805\u76ee\u3067\u3059\u3002<br \/>\n\u3061\u306a\u307f\u306b\u300c\u5c4b\u53f7\u300d\u6b04\u306f\u3001\u9069\u5f53\u306a\u540d\u524d\u3092\u5c4b\u53f7\u3068\u3057\u3066\u81ea\u7531\u306b\u5c4a\u3051\u51fa\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u300c\u682a\u5f0f\u4f1a\u793e\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u5b9f\u969b\u306e\u4f1a\u793e\u3092\u9023\u60f3\u3055\u305b\u308b\u3088\u3046\u306a\u8868\u73fe\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u6b04\u306b\u306f\u4f55\u3082\u66f8\u304b\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7279\u306b\u3053\u3060\u308f\u308a\u304c\u306a\u3051\u308c\u3070\u672a\u8a18\u5165\u306e\u307e\u307e\u3067\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u8a18\u5165<\/h3>\n<p>\uff08\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff1a<a href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\" target=\"_blank\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\uff09\u2190\u56fd\u7a0e\u5e81<\/p>\n<p>\u9752\u8272\u7533\u544a\u3059\u308b\u305f\u3081\u306b\u306f\u627f\u8a8d\u7533\u8acb\u66f8\u3082\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1189\" src=\"https:\/\/kuuur.net\/wp-content\/uploads\/2017\/02\/shonin.jpg\" alt=\"\" width=\"650\" height=\"919\" srcset=\"https:\/\/kuuur.net\/wp-content\/uploads\/2017\/02\/shonin.jpg 650w, https:\/\/kuuur.net\/wp-content\/uploads\/2017\/02\/shonin-212x300.jpg 212w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/p>\n<h4>\u2460\u5c4a\u5148\u306e\u7a0e\u52d9\u7f72\u540d<\/h4>\n<p>\u5c4a\u3051\u308b\u7a0e\u52d9\u7f72\u306e\u540d\u524d\u3092\u66f8\u304d\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u306f\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u6240\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u306b\u306a\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u4ee5\u4e0b\u304b\u3089\u8abf\u3079\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\uff1a<a href=\"https:\/\/www.nta.go.jp\/soshiki\/kokuzeikyoku\/kankatsukuiki\/syozaiti.htm\" target=\"_blank\">\u56fd\u7a0e\u5c40\u306e\u6240\u5728\u5730\u53ca\u3073\u7ba1\u8f44\u533a\u57df<\/a><\/p>\n<h4>\u2461\u63d0\u51fa\u65e5<\/h4>\n<p>\u76f4\u63a5\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u306f\u5f53\u65e5\u306e\u65e5\u4ed8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u90f5\u9001\u3059\u308b\u5834\u5408\u306b\u306f\u6d88\u5370\u304c\u62bc\u3055\u308c\u308b\u65e5\u4ed8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2462\u7d0d\u7a0e\u5730<\/h4>\n<p>\u81ea\u5b85\u3067\u884c\u3046\u306e\u3067\u300c\u4f4f\u6240\u5730\u300d\u53c8\u306f\u300c\u5c45\u4f4f\u5730\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<br \/>\n\u90f5\u4fbf\u756a\u53f7\u3001\u4f4f\u6240\u3001\u96fb\u8a71\u756a\u53f7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2463\u6c0f\u540d<\/h4>\n<p>\u81ea\u5206\u306e\u6c0f\u540d\u3092\u6f22\u5b57\u3068\u30d5\u30ea\u30ac\u30ca\u3067\u8a18\u5165\u3057\u3001\u5370\u9451\u3092\u62bc\u3057\u307e\u3059\u3002<br \/>\n\u5370\u9451\u306f\u4e09\u6587\u5224\u3067\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<h4>\u2464\u751f\u5e74\u6708\u65e5<\/h4>\n<p>\u81ea\u5206\u306e\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2465\u8077\u696d<\/h4>\n<p>\u3053\u3053\u306b\u4f55\u3092\u66f8\u304f\u304b\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3067\u3088\u304f\u4f7f\u308f\u308c\u308b\u306e\u304c\u300c\u6587\u7b46\u696d\u300d\u3067\u3059\u3002<\/p>\n<p>\u8ff7\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7dcf\u52d9\u7701\u306e\u300c\u65e5\u672c\u6a19\u6e96\u8077\u696d\u5206\u985e\u300d\u3092\u53c2\u8003\u306b\u3057\u3066\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7dcf\u52d9\u7701\uff1a<a href=\"http:\/\/www.soumu.go.jp\/toukei_toukatsu\/index\/seido\/shokgyou\/kou_h21.htm\" target=\"_blank\">\u65e5\u672c\u6a19\u6e96\u8077\u696d\u5206\u985e\u3000\u5206\u985e\u9805\u76ee\u540d<\/a><\/p>\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u30e1\u30a4\u30f3\u3067\u751f\u8a08\u3092\u6210\u308a\u7acb\u305f\u305b\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u52a0\u5165\u3059\u308b\u305f\u3081\u306b\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u8077\u696d\u3068\u3057\u3066\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u2466\u4e8b\u696d\u6240\u53c8\u306f\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306e\u540d\u79f0\u53ca\u3073\u305d\u306e\u6240\u5728\u5730<\/h4>\n<p>\u540d\u79f0\u306b\u306f\u300c\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u300d\u3001\u6240\u5728\u5730\u306f\u300c\u7d0d\u7a0e\u5730\u300d\u306b\u66f8\u3044\u305f\u4f4f\u6240\u3068\u540c\u3058\u3082\u306e\u3092\u66f8\u304d\u307e\u3059\u3002<\/p>\n<h4>\u2467\u6240\u5f97\u306e\u7a2e\u985e<\/h4>\n<p>\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<h4>\u2468\u3044\u307e\u307e\u3067\u306b\u9752\u8272\u7533\u544a\u627f\u8a8d\u306e\u53d6\u308a\u6d88\u3057\u3092\u53d7\u3051\u305f\u3053\u3068\u53c8\u306f\u53d6\u308a\u3084\u3081\u3092\u3057\u305f\u3053\u3068\u306e\u6709\u7121<\/h4>\n<p>\u305d\u306e\u3088\u3046\u306a\u7d4c\u9a13\u306f\u306a\u3044\u306e\u3067\u3001\u300c\u7121\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<h4>\u2469\u76f8\u7d9a\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306e\u6709\u7121<\/h4>\n<p>\u305d\u306e\u3088\u3046\u306a\u7d4c\u9a13\u306f\u306a\u3044\u306e\u3067\u3001\u300c\u7121\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<h4>\u246a\u7c3f\u8a18\u65b9\u5f0f<\/h4>\n<p>\u4eca\u56de\u306f65\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u300c\u8907\u5f0f\u7c3f\u8a18\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n<h4>\u246b\u5099\u4ed8\u5e33\u7c3f\u540d<\/h4>\n<p>\u9752\u8272\u7533\u544a\u6642\u306b\u3053\u306e\u5e33\u7c3f\u3092\u63d0\u51fa\u3057\u307e\u3059\u3001\u3068\u3044\u3046\u5ba3\u8a00\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304c\u3001\u5fc5\u8981\u306a\u3082\u306e\u3092\u3053\u3053\u3067\u66f8\u304b\u306a\u304b\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3042\u3068\u3067\u56f0\u308b\u3053\u3068\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5fc5\u8981\u306a\u3082\u306e\u306f\u66f8\u3044\u3066\u3044\u306a\u304f\u3066\u3082\u63d0\u51fa\u3059\u308b\u3057\u3001\u9006\u306b\u66f8\u3044\u3066\u3042\u3063\u3066\u3082\u4e0d\u8981\u3067\u3042\u308c\u3070\u63d0\u51fa\u3057\u306a\u304f\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u306e\u9752\u8272\u7533\u544a\u306a\u306e\u3067\u3001\u300c\u73fe\u91d1\u51fa\u7d0d\u5e33\u300d\u3068\u300c\u7d4c\u8cbb\u5e33\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u4ed8\u3051\u3066\u304a\u304d\u307e\u3057\u305f\u3002<\/p>\n<h3>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u5199\uff09\u6dfb\u4ed8\u53f0\u7d19<\/h3>\n<p>\uff08\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff1a<a href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/yousiki.htm#sonota\" target=\"_blank\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u5199\uff09\u6dfb\u4ed8\u53f0\u7d19<\/a>\uff09\u2190\u56fd\u7a0e\u5e81<\/p>\n<p>\u4ee5\u4e0b\u3067\u8ff0\u3079\u308b\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u53f0\u7d19\u3067\u3059\u3002<br \/>\n\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306f\u3059\u3079\u3066\u30b3\u30d4\u30fc\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002\u30b3\u30d4\u30fc\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u8868\u88cf\u306e\u4e21\u9762\u3068\u3082\u30b3\u30d4\u30fc\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u308b<\/h2>\n<p>\u3055\u3066\u3001\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u308b\u306b\u306f\u3001\u958b\u696d\u5c4a\u3068\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e2\u3064\u306e\u66f8\u985e\u306e\u307b\u304b\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u901a\u77e5\u30ab\u30fc\u30c9\u53c8\u306f\u4f4f\u6c11\u7968\u306e\u5199\u3057<br \/>\n\uff0b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u6301\u3061\u4e3b\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u306e\u5199\u3057<\/li>\n<\/ol>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u306a\u3044\u4eba\u306f\u5fc5\u7136\u7684\u306b2\u756a\u306e\u66f8\u985e\u3092\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u6301\u3061\u4e3b\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u3068\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u3046\u3061\u304b\u30891\u3064\u9078\u3073\u30b3\u30d4\u30fc\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u904b\u8ee2\u514d\u8a31\u8a3c<\/li>\n<li>\u516c\u7684\u533b\u7642\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8a3c<\/li>\n<li>\u30d1\u30b9\u30dd\u30fc\u30c8<\/li>\n<li>\u8eab\u4f53\u969c\u788d\u8005\u624b\u5e33<\/li>\n<li>\u5728\u7559\u30ab\u30fc\u30c9<\/li>\n<\/ul>\n<p>\u5c4a\u3051\u51fa\u306f\u3001\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u306a\u308a\u307e\u3059\u3002\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u4ee5\u4e0b\u304b\u3089\u8abf\u3079\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\uff1a<a href=\"https:\/\/www.nta.go.jp\/soshiki\/kokuzeikyoku\/kankatsukuiki\/syozaiti.htm\" target=\"_blank\">\u56fd\u7a0e\u5c40\u306e\u6240\u5728\u5730\u53ca\u3073\u7ba1\u8f44\u533a\u57df<\/a><\/p>\n<p>\u63d0\u51fa\u306f\u76f4\u63a5\u7a93\u53e3\u306b\u6301\u3063\u3066\u884c\u3063\u3066\u3082\u3001\u90f5\u9001\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<br 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