{"id":11399,"date":"2022-01-10T21:49:31","date_gmt":"2022-01-10T12:49:31","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=11399"},"modified":"2025-09-22T22:34:54","modified_gmt":"2025-09-22T13:34:54","slug":"%e6%b3%95%e4%ba%ba%e3%81%8c%e5%9c%b0%e4%bb%a3%e5%ae%b6%e8%b3%83%e3%82%92%e5%89%8d%e5%8f%97%e3%81%97%e3%81%9f%e5%a0%b4%e5%90%88%e3%80%81%e5%a5%91%e7%b4%84%e4%b8%8a%e3%81%ae%e6%94%af%e6%89%95%e6%97%a5","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=11399","title":{"rendered":"\u6cd5\u4eba\u304c\u5730\u4ee3\u5bb6\u8cc3\u3092\u524d\u53d7\u3057\u305f\u5834\u5408\u3001\u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u53ce\u76ca\u8a08\u4e0a\u3067\u304d\u308b\u306e\u304b"},"content":{"rendered":"<p><span><div class=\"sc_frame_wrap inline custom\">\n<div class=\"sc_frame \" style=\"border-color: #3aff3d; background-color: #e9ffe2; color: #333;\">\n<div class=\"sc_frame_text\"><span style=\"color: #000080;\"><strong>\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u30012026\u5e747\u6708\u73fe\u5728\u306e\u6700\u65b0\u306e\u7a0e\u5236\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/div>\n<\/div>\n<\/div>\n<\/span><\/p>\n<p>\u4ee5\u524d\u66f8\u3044\u305f\u8a18\u4e8b\u2193\u3067\u306f\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u5730\u4ee3\u5bb6\u8cc3\u306b\u95a2\u3059\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"sc_getpost\"><a class=\"clearfix\" href=\"https:\/\/shouhizei-quiz.com\/?p=10144\" ><div class=\"sc_getpost_thumb post-box-thumbnail__wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2021\/02\/when_1613837499-150x150.png\" width=\"150\" height=\"150\" alt=\"\u6cd5\u4eba\u304c\u5730\u4ee3\u5bb6\u8cc3\u3092\u524d\u53d7\u3057\u305f\u5834\u5408\u3001\u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u53ce\u76ca\u8a08\u4e0a\u3067\u304d\u308b\u306e\u304b\"><\/div><div class=\"title\">\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cc3\u8cb8\u501f\u6599\u306b\u4fc2\u308b\u7d4c\u7406\u4e0a\u306e\u53ce\u76ca\u8a08\u4e0a\u6642\u671f\u3068\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/div><div class=\"date\">2021.2.21<\/div><div class=\"substr\">\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cc7\u7523\u3092\u8cc3\u8cb8\u501f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u4f8b\u3048\u3070\u3001\uff14\u6708\u5206\u306e\u8cc3\u8cb8\u6599\u3092\uff13\u6708\u4e2d\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u3053\u306e\u3088\u3046\u306b\u3001\u5b9f\u969b\u306e\u8cc3\u8cb8\u501f\u671f\u9593\u3068\u8cc3\u8cb8\u6599\u306e\u652f\u6255\u65e5\u304c\u305a\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u306e\u3088\u3046\u306b\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3048\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f \u4eca\u56de\u306f\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u53ce\u5165\u3084\u8cc3\u501f\u6599\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002  \u8cc3\u8cb8\u501f...<\/div><\/a><\/div>\n<p>\u3053\u306e\u4e0d\u52d5\u7523\u7b49\u306e\u5730\u4ee3\u5bb6\u8cc3\u306b\u4fc2\u308b\u53ce\u76ca\u8a08\u4e0a\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u5df7\u3067\u306f\u300c\u500b\u4eba\u4e8b\u696d\u8005\u3068\u6cd5\u4eba\u3068\u3067\u306f\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u300d\u3068\u3044\u3046\u8a00\u8aac\u304c\u3042\u308b\u3088\u3046\u3067\u3059\u304c\u3001\u679c\u305f\u3057\u3066\u3053\u308c\u306f\u672c\u5f53\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u4eca\u56de\u306f\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u5730\u4ee3\u5bb6\u8cc3\u306b\u4fc2\u308b\u53ce\u76ca\u8a08\u4e0a\u6642\u671f\u306b\u4fc2\u308b\u500b\u4eba\u4e8b\u696d\u8005\u3068\u6cd5\u4eba\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8003\u5bdf\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u8005\u3068\u6cd5\u4eba\u3068\u3067\u7570\u306a\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u53d6\u6271\u3044\u3068\u306f<\/h2>\n<p>\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cc7\u7523\u3092\u8cc3\u8cb8\u501f\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8cc3\u8cb8\u501f\u6599\u306e\u53ce\u76ca\u8a08\u4e0a\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\uff12\u901a\u308a\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline red\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<\/strong><br \/>\n<strong>\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u3053\u306e\uff12\u7a2e\u985e\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u300c\u500b\u4eba\u4e8b\u696d\u8005\u306f\u2460\u3001\u2461\u3044\u305a\u308c\u3067\u3082OK\u3001\u6cd5\u4eba\u306f\u2461\u3057\u304b\u30c0\u30e1\u300d\u3068\u3044\u3046\u8a00\u8aac\u304c\u4e00\u90e8\u6d41\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u672c\u5f53\u306b\u6b63\u3057\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u4ee5\u4e0b\u3001\u3053\u306e\u53d6\u6271\u3044\u306e\u5dee\u7570\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u691c\u8a0e\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  orange\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u500b\u4eba\u4e8b\u696d\u8005 \u2192 \u2460\u3082\u2461\u3082OK<\/strong><br \/>\n<strong>\u6cd5\u4eba \u2192 \u2461\u3057\u304b\u30c0\u30e1<\/strong><\/div>\n<div><span style=\"color: #ff0000;\"><strong>\u2191\u3053\u308c\u3063\u3066\u672c\u5f53\u306a\u306e\uff1f<\/strong><\/span><\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u8005\u304c\u2460\u3082\u2461\u3082OK\u306a\u6839\u62e0<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u8005\u304c\u3001\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306e\u3044\u305a\u308c\u3082\u63a1\u7528\u3057\u3066OK\u3068\u3059\u308b\u6839\u62e0\u3068\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/shinkoku\/731106\/01.htm\">\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u300e\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d \u306e\u8a08\u4e0a\u6642\u671f\u306b\u3064\u3044\u3066\u300f<\/a>\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u76f4\u6240 2\uff0d78<br \/>\n\u662d\u548c48\u5e7411\u67086\u65e5<\/p>\n<p>\u56fd\u7a0e\u5c40\u9577\u3000\u6bbf<br \/>\n\u6c96\u7e04\u56fd\u7a0e\u4e8b\u52d9\u6240\u9577\u3000\u6bbf<br \/>\n\u56fd\u7a0e\u5e81\u9577\u5b98<\/p>\n<p>\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d \u306e\u8a08\u4e0a\u6642\u671f\u306b\u3064\u3044\u3066<br \/>\n\u3000\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761\u7b2c1\u9805\u300a\u4e0d\u52d5\u7523\u6240\u5f97\u300b\u306b\u898f\u5b9a\u3059\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306e\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u6642\u671f\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3092\u4e0b\u8a18\u306e\u3068\u304a\u308a\u5b9a\u3081\u305f\u304b\u3089\u3001\u3053\u308c\u306b\u3088\u3089\u308c\u305f\u3044\u3002<\/p>\n<p>(\u7406\u7531)<br \/>\n\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u53ce\u5165\u91d1\u984d\u306f\u3001<span style=\"text-decoration: underline;\">\u539f\u5247\u3068\u3057\u3066\u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u7d99\u7d9a\u7684\u306a\u8a18\u5e33\u306b\u57fa\u3065\u3044\u3066\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u306a\u3069\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u8cc3\u8cb8\u6599\u306e\u984d\u3092\u305d\u306e\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b<\/span>\u3053\u3068\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u8a18<\/p>\n<p><strong>\uff08\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u3051\u304c\u4e8b\u696d\u3068\u3057\u3066\u884c\u306a\u308f\u308c\u3066\u3044\u308b\u5834\u5408\uff09<\/strong><br \/>\n1\u3000\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u53ce\u5165\u91d1\u984d\u306f\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436\uff0d5\u300a\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u300b\u306b\u3088\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u8cb8\u4ed8\u3051\u306b\u304b\u304b\u308b\u5951\u7d04\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8cc3\u8cb8\u6599\u306e\u652f\u6255\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u8005\u304c\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u3051\u3092\u4e8b\u696d\u7684\u898f\u6a21\u3067\u884c\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u540c\u6cd5\u7b2c67\u6761\u306e2\u300a\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u53ce\u5165\u53ca\u3073\u8cbb\u7528\u306e\u5e30\u5c5e\u6642\u671f\u300b\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u305d\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u8cb8\u4ed8\u671f\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3001\u305d\u306e\u5e74\u4e2d\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u8cc3\u8cb8\u6599\u306e\u984d\u3092\u305d\u306e\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>(1)\u3000\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u696d\u52d9\u306b\u304b\u304b\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8005\u304c\u5e33\u7c3f\u66f8\u985e\u3092\u5099\u3048\u3066\u7d99\u7d9a\u7684\u306b\u8a18\u5e33\u3057\u3001\u305d\u306e\u8a18\u5e33\u306b\u57fa\u3065\u3044\u3066\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u3053\u3068\u3002<br \/>\n(2)\u3000\u305d\u306e\u8005\u306e\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u53ce\u5165\u91d1\u984d\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u3001\u7d99\u7d9a\u7684\u306b\u305d\u306e\u5e74\u4e2d\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u305d\u306e\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308a\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u5e33\u7c3f\u4e0a\u5f53\u8a72\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u524d\u53d7\u53ce\u76ca\u304a\u3088\u3073\u672a\u53ce\u53ce\u76ca\u306e\u7d4c\u7406\u304c\u884c\u306a\u308f\u308c\u3066\u3044\u308b\u3053\u3068<br \/>\n(3)\u3000\u305d\u306e\u8005\u306e1\u5e74\u3092\u3053\u3048\u308b\u671f\u9593\u306b\u304b\u304b\u308b\u8cc3\u8cb8\u6599\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u524d\u53d7\u53ce\u76ca\u307e\u305f\u306f\u672a\u53ce\u53ce\u76ca\u306b\u3064\u3044\u3066\u306e\u660e\u7d30\u66f8\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u3044\u308b\u3053\u3068\u3002<br \/>\n(\u6ce8)\u3000\u300c\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u300d\u306b\u306f\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u3051\u306b\u4f34\u3044\u4e00\u6642\u306b\u53d7\u3051\u308b\u982d\u91d1\u3001\u6a29\u5229\u91d1\u3001\u540d\u7fa9\u66f8\u66ff\u6599\u3001\u66f4\u65b0\u6599\u3001\u793c\u91d1\u7b49\u306f\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<p><strong>\uff08\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u3051\u304c\u4e8b\u696d\u3068\u3057\u3066\u884c\u306a\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\uff09<\/strong><br \/>\n2\u3000\u305d\u306e\u8005\u304c\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u3051\u3092\u4e8b\u696d\u7684\u898f\u6a21\u3067\u884c\u306a\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3064\u3066\u3082\u3001\u4e0a\u8a181\u306e(1)\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u8005\u306e1\u5e74\u4ee5\u5185\u306e\u671f\u9593\u306b\u304b\u304b\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306e\u53ce\u5165\u91d1\u984d\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u4e0a\u8a181\u306e(2)\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c67\u6761\u306e2\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u305d\u306e\u8005\u306e1\u5e74\u4ee5\u5185\u306e\u671f\u9593\u306b\u304b\u304b\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306e\u53ce\u5165\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a181\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p><strong>\uff08\u8a08\u4e0a\u6642\u671f\u306e\u5909\u66f4\u306e\u3042\u3064\u305f\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u8a08\u7b97\uff09<\/strong><br \/>\n3\u3000\u305d\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u53ce\u5165\u91d1\u984d\u306b\u3064\u304d\u8cc3\u8cb8\u6599\u306e\u652f\u6255\u65e5\u306b\u3088\u308a\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u305f\u8005\u304c\u65b0\u305f\u306b\u4e0a\u8a181\u3082\u3057\u304f\u306f2\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3068\u3057\u305f\u5834\u5408\u307e\u305f\u306f\u4e0a\u8a181\u3082\u3057\u304f\u306f2\u306e\u53d6\u6271\u3044\u306b\u3088\u308a\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u305f\u8005\u304c\u8cc3\u8cb8\u6599\u306e\u652f\u6255\u65e5\u306b\u3088\u308b\u3053\u3068\u3068\u306a\u3064\u305f\u5834\u5408\u306b\u306f\u3001\u6b21\u306b\u3088\u308b\u3002<\/p>\n<p>(1)\u3000\u65b0\u305f\u306b\u4e0a\u8a181\u307e\u305f\u306f2\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3068\u3057\u305f\u5e74\u5206\u306e\u524d\u5e74\u4ee5\u524d\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u304b\u304b\u308b\u8cc3\u8cb8\u6599\u306e\u984d\u306e\u3046\u3061\u3001\u652f\u6255\u65e5\u304c\u5230\u6765\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u5f53\u8a72\u524d\u5e74\u4ee5\u524d\u306e\u5404\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3055\u308c\u3066\u3044\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u306f\u3001\u65b0\u305f\u306b\u4e0a\u8a181\u307e\u305f\u306f2\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3068\u3057\u305f\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<br \/>\n(\u6ce8)\u3000\u524d\u6255\u306e\u8cc3\u8cb8\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u305f\u3068\u3048\u3070\u524d\u6708\u6255\u306e\u6708\u984d\u8cc3\u8cb8\u6599\u306e\u5834\u5408\u306b\u306f\u3001\u65b0\u305f\u306b\u4e0a\u8a181\u307e\u305f\u306f2\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3068\u3057\u305f\u5e74\u5206\u306f\u300111\u304b\u6708\u5206\u306e\u8cc3\u8cb8\u6599\u3092\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<br \/>\n(2)\u3000\u4e0a\u8a181\u307e\u305f\u306f2\u306e\u53d6\u6271\u3044\u306b\u3088\u3089\u306a\u3044\u3053\u3068\u3068\u306a\u3064\u305f\u6700\u521d\u306e\u5e74\u5206\u306e\u524d\u5e74\u4ee5\u524d\u306b\u652f\u6255\u65e5\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u8cc3\u8cb8\u6599\u306e\u984d\u306e\u3046\u3061\u3001\u305d\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u8cb8\u4ed8\u671f\u9593\u304c\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5f53\u8a72\u524d\u5e74\u4ee5\u524d\u306e\u5404\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3055\u308c\u3066\u3044\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u306f\u3001\u5f53\u8a72\u6700\u521d\u306e\u5e74\u5206\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<p><strong>\uff08\u7d4c\u904e\u7684\u53d6\u6271\u3044\uff09<\/strong><br \/>\n4\u3000\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u4eca\u5f8c\u51e6\u7406\u3059\u308b\u3082\u306e\u304b\u3089\u9069\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u662d\u548c47\u5e74\u5206\u4ee5\u524d\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u524d\u53d7\u53ce\u76ca\u304a\u3088\u3073\u672a\u53ce\u53ce\u76ca\u306b\u3064\u3044\u3066\u306e\u660e\u7d30\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3068\u304d\u306f\u3001\u4e0a\u8a181\u306e(2)\u304a\u3088\u3073(3)\u306e\u8981\u4ef6\u3092\u5177\u5099\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/shinkoku\/731106\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u300e\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u6599\u306b\u304b\u304b\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d \u306e\u8a08\u4e0a\u6642\u671f\u306b\u3064\u3044\u3066\u300f<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306f\u3001\u4e8b\u696d\u7684\u898f\u6a21\u3067\u3042\u308b\u304b\u5426\u304b\u306b\u3088\u308a\u82e5\u5e72\u306e\u9055\u3044\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306e\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3082\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u500b\u4eba\u4e8b\u696d\u8005\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u7279\u306b\u7570\u8ad6\u306f\u306a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u6cd5\u4eba\u304c\u2461\u3057\u304b\u30c0\u30e1\u3068\u8a00\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u7406\u7531<\/h2>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u3057\u304b\u8a8d\u3081\u3089\u308c\u305a\u3001\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306f\u63a1\u7528\u3067\u304d\u306a\u3044\u3068\u8a00\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u4f53\u306a\u305c\u3001\u3053\u306e\u3088\u3046\u306a\u8a00\u8aac\u304c\u5e83\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u307e\u305a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c22\u6761\u306e\uff12\u7b2c\uff11\uff5e\uff12\u9805\u306b\u304a\u3044\u3066\u3001\u76ca\u91d1\u306e\u984d\u306e\u7b97\u5165\u6642\u671f\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u7b2c\u4e8c\u5341\u4e8c\u6761\u306e\u4e8c\u3000\u5185\u56fd\u6cd5\u4eba\u306e\u8cc7\u7523\u306e\u8ca9\u58f2\u82e5\u3057\u304f\u306f\u8b72\u6e21\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\uff08\u4ee5\u4e0b\u3053\u306e\u6761\u306b\u304a\u3044\u3066\u300c\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\uff08\u524d\u6761\u7b2c\u56db\u9805\u3092\u9664\u304f\u3002\uff09\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u305d\u306e\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u76ee\u7684\u7269\u306e\u5f15\u6e21\u3057\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<br \/>\n\uff12\u3000\u5185\u56fd\u6cd5\u4eba\u304c\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u3064\u304d\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3064\u3066\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u306e\u52b9\u529b\u304c\u751f\u305a\u308b\u65e5\u305d\u306e\u4ed6\u306e\u524d\u9805\u306b\u898f\u5b9a\u3059\u308b\u65e5\u306b<span style=\"text-decoration: underline; color: #ff0000;\"><strong>\u8fd1\u63a5\u3059\u308b\u65e5<\/strong><\/span>\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u53ce\u76ca\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u540c\u9805\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\uff08\u524d\u6761\u7b2c\u56db\u9805\u3092\u9664\u304f\u3002\uff09\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000034\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u6cd5\u7b2c22\u6761\u306e\uff12\u7b2c\uff11\uff5e\uff12\u9805<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u76ca\u91d1\u306e\u984d\u306e\u7b97\u5165\u6642\u671f\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d29\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p><strong>\uff08\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u7b49\u306e\u5e30\u5c5e\u306e\u6642\u671f\uff09<\/strong><br \/>\n2\uff0d1\uff0d29\u3000\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\uff08\u91d1\u878d\u5546\u54c1\uff08\u5e73\u621020\u5e743\u670810\u65e5\u4ed8\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3001\u8ca0\u50b5\u53ca\u3073\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3092\u3044\u3046\u3002\uff09\u306b\u4fc2\u308b\u53d6\u5f15\u3001\u6cd5\u7b2c64\u6761\u306e2\u7b2c3\u9805\u300a\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u300b\u306b\u898f\u5b9a\u3059\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u53ca\u30732\uff0d3\uff0d62\u300a\u6697\u53f7\u8cc7\u7523\u4fe1\u7528\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u4ed8\u3051\u53ca\u3073\u8cb7\u4ed8\u3051\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u300b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\u4ee5\u4e0b\u3053\u306e\u7ae0\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u8a72\u5f53\u3057\u3001\u305d\u306e\u53ce\u76ca\u306e\u984d\u306f2\uff0d1\uff0d21\u306e2\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\"><strong>\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u4f7f\u7528\u6599\u7b49\u306e\u984d<span style=\"color: #ff0000; text-decoration: underline;\">\uff08\u524d\u53d7\u3051\u306b\u4fc2\u308b\u984d\u3092\u9664\u304f\u3002\uff09<\/span>\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5951\u7d04\u53c8\u306f\u6163\u7fd2\u306b\u3088\u308a\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u65e5\u306b\u304a\u3044\u3066\u53ce\u76ca\u8a08\u4e0a\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u65e5\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u65e5\u306b\u8fd1\u63a5\u3059\u308b\u65e5\u306b\u8a72\u5f53\u3059\u308b<\/strong><\/span>\u3082\u306e\u3068\u3057\u3066\u3001\u6cd5\u7b2c22\u6761\u306e2\u7b2c2\u9805\u300a\u53ce\u76ca\u306e\u984d\u300b\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3002\uff08\u662d55\u5e74\u76f4\u6cd52\uff0d8\u300c\u516d\u300d\u306b\u3088\u308a\u8ffd\u52a0\u3001\u5e7330\u5e74\u8ab2\u6cd52\uff0d8\u300c\u4e8c\u300d\u3001\u4ee4\u5143\u5e74\u8ab2\u6cd52\uff0d10\u300c\u4e09\u300d\u3001\u4ee42\u5e74\u8ab2\u6cd52\uff0d17\u300c\u30cb\u300d\u306b\u3088\u308a\u6539\u6b63\uff09<\/p>\n<p>(\u6ce8)<br \/>\n1\u3000\u5f53\u8a72\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u3064\u3044\u3066\u4fc2\u4e89\uff08\u4f7f\u7528\u6599\u7b49\u306e\u984d\u306e\u5897\u6e1b\u306b\u95a2\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u304c\u3042\u308b\u305f\u3081\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u4f7f\u7528\u6599\u7b49\u306e\u984d\u304c\u78ba\u5b9a\u305b\u305a\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u76f8\u624b\u65b9\u304c\u4f9b\u8a17\u3092\u3057\u305f\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u4fc2\u4e89\u304c\u89e3\u6c7a\u3057\u3066\u5f53\u8a72\u4f7f\u7528\u6599\u7b49\u306e\u984d\u304c\u78ba\u5b9a\u3057\u3001\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\u307e\u3067\u5f53\u8a72\u4f7f\u7528\u6599\u7b49\u306e\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3092\u898b\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n2\u3000\u4f7f\u7528\u6599\u7b49\u306e\u984d\u306e\u5897\u6e1b\u306b\u95a2\u3057\u3066\u4fc2\u4e89\u304c\u3042\u308b\u5834\u5408\u306b\u306f(\u6ce8)1\u306e\u53d6\u6271\u3044\u306b\u3088\u3089\u306a\u3044\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u306e\u5185\u5bb9\u3001\u76f8\u624b\u65b9\u304c\u4f9b\u8a17\u3092\u3057\u305f\u91d1\u984d\u7b49\u3092\u52d8\u6848\u3057\u3066\u305d\u306e\u4f7f\u7528\u6599\u7b49\u306e\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n3\u3000\u53ce\u5165\u3059\u308b\u91d1\u984d\u304c\u671f\u9593\u306e\u307f\u306b\u5fdc\u3058\u3066\u5b9a\u307e\u3063\u3066\u3044\u308b\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306e\u7b97\u5b9a\u306b\u8981\u3059\u308b2\uff0d1\uff0d21\u306e6\u306e\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u306b\u4f7f\u7528\u3055\u308c\u308b\u306e\u306b\u9069\u5207\u306a\u6307\u6a19\u306f\u3001\u901a\u5e38\u306f\u7d4c\u904e\u671f\u9593\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u53ce\u76ca\u306f\u6bce\u4e8b\u696d\u5e74\u5ea6\u5b9a\u984d\u3067\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_05.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d29<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u4e0a\u8a18\u592a\u5b57\u30fb\u4e0b\u7dda\u90e8\u5206\u3067\u793a\u3057\u305f\u3068\u304a\u308a\u3001\u300c\u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u300d\u304c\u3001\u305d\u306e\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u65e5\u306b\u300c\u8fd1\u63a5\u3059\u308b\u65e5\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u89e3\u91c8\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001<strong>\u300c\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u4f7f\u7528\u6599\u7b49\u306e\u984d<span style=\"color: #ff0000;\">\uff08\u524d\u53d7\u3051\u306b\u4fc2\u308b\u984d\u3092\u9664\u304f\u3002\uff09<\/span>\u300d<\/strong>\u306e\u30ab\u30c3\u30b3\u66f8\u304d<strong><span style=\"color: #ff0000;\">\uff08\u524d\u53d7\u3051\u306b\u4fc2\u308b\u984d\u3092\u9664\u304f\u3002\uff09<\/span><\/strong>\u306e\u90e8\u5206\u306e\u89e3\u91c8\u304c\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30ab\u30c3\u30b3\u66f8\u304d<span style=\"color: #ff0000;\"><strong>\uff08\u524d\u53d7\u3051\u306b\u4fc2\u308b\u984d\u3092\u9664\u304f\u3002\uff09<\/strong><\/span>\u306e\u6349\u3048\u65b9\u306b\u306f\u6b21\u306e\uff12\u30d1\u30bf\u30fc\u30f3\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  green\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u24b6 \u300c\u524d\u53d7\u3051\u300d\u3092\u6642\u671f\u7684\u306a\u610f\u5473\u3067\u6349\u3048\u308b\u8003\u3048\u65b9<\/strong><br \/>\n<strong>\u24b7 \u300c\u524d\u53d7\u3051\u300d\u3092\u7d4c\u7406\u51e6\u7406\u306e\u65b9\u6cd5\u3068\u3057\u3066\u6349\u3048\u308b\u8003\u3048\u65b9<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u300e\u24b6 \u300c\u524d\u53d7\u3051\u300d\u3092\u6642\u671f\u7684\u306a\u610f\u5473\u3067\u6349\u3048\u308b\u8003\u3048\u65b9\u300f\u306b\u3088\u3063\u3066\u89e3\u91c8\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u5951\u7d04\u53c8\u306f\u6163\u7fd2\u306b\u3088\u308a\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u65e5\u300d\u304c\u5b9f\u969b\u306e\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u671f\u9593\u3088\u308a\u3082\u6642\u671f\u7684\u306b\u524d\u3067\u3042\u308b\u5834\u5408\uff08\u7fcc\u6708\u5206\u306e\u5bb6\u8cc3\u3092\u5f53\u6708\u306b\u53ce\u53d7\u3057\u305f\u5834\u5408\u306a\u3069\uff09\u306f\u3001\u4e0a\u8a18\u901a\u9054\u306e\u4e0b\u7dda\u90e8\u5206\u306e\u53d6\u6271\u3044\u306f\u306a\u3044\uff08\uff1d\u652f\u6255\u65e5\u306b\u76ca\u91d1\u7b97\u5165\u3057\u3061\u3083\u30c0\u30e1\uff09\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u300e\u24b7\u00a0\u300c\u524d\u53d7\u3051\u300d\u3092\u7d4c\u7406\u51e6\u7406\u306e\u65b9\u6cd5\u3068\u3057\u3066\u6349\u3048\u308b\u8003\u3048\u65b9\u300f\u306b\u3088\u3063\u3066\u89e3\u91c8\u3057\u305f\u5834\u5408\u306f\u3001\u652f\u6255\u65e5\u306b\u53ce\u53d7\u3057\u305f\u4f7f\u7528\u6599\u7b49\u306e\u984d\u3092\u7d4c\u7406\u4e0a\u300c\u524d\u53d7\u53ce\u76ca\u300d\u306a\u3069\u306e\u7d4c\u904e\u52d8\u5b9a\u3067\u51e6\u7406\u3057\u305f\u5834\u5408\u306f\u76ca\u91d1\u7b97\u5165\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u9006\u306b\u8a00\u3048\u3070\u3001\u652f\u6255\u65e5\u306b\u53ce\u53d7\u3057\u305f\u4f7f\u7528\u6599\u7b49\u306e\u984d\u3092\u300c\u524d\u53d7\u53ce\u76ca\u300d\u306a\u3069\u306e\u7d4c\u904e\u52d8\u5b9a\u3067\u306a\u304f\u300c\u53d7\u53d6\u5bb6\u8cc3\u300d\u306a\u3069\u306e\u53ce\u76ca\u52d8\u5b9a\u3067\u7d4c\u7406\u51e6\u7406\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u308c\u306f\u300c\u524d\u53d7\u3051\u306b\u4fc2\u308b\u984d\u300d\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u76ca\u91d1\u7b97\u5165\u3057\u3066\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5df7\u3067\u306f\u3001\u4e0a\u8a18\u24b6\u306e\u8003\u3048\u65b9\u3092\u6839\u62e0\u306b\u3001\u6cd5\u4eba\u306f\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u3057\u304b\u8a8d\u3081\u3089\u308c\u305a\u3001\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306f\u63a1\u7528\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u8a00\u8aac\u304c\u5e83\u304c\u3063\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u304c\u3001<span style=\"text-decoration: underline;\"><strong>\u305d\u308c\u306f\u672c\u5f53\u306b\u6b63\u3057\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u56fd\u7a0e\u5e81\u306e\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u3067\u2460\u3082OK\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u305f<\/h2>\n<p>\u5b9f\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/%EF%BC%92%EF%BC%A6.pdf\">\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u300e\u3010\u6539\u6b63\u3011\uff08\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u7b49\u306e\u5e30\u5c5e\u306e\u6642\u671f\uff09 \u300f<\/a>\u304a\u3044\u3066\u3001<strong>\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65e8\u304c\u660e\u8a18<\/strong>\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<blockquote><p>\u3010\u89e3\u8aac\u3011<br \/>\n\uff11 \u672c\u901a\u9054\u306f\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u7b49\u306e\u53ce\u76ca\u306e\u5e30\u5c5e\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u8a72\u5f53\u3057\u671f\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001<strong>\u4f8b\u5916\u7684\u306b\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u65e5<\/strong>\u53c8\u306f\u4fc2\u4e89\u304c\u89e3\u6c7a\u3057\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\u65e5<strong>\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u308b\u65e7\u901a\u9054\uff12\uff0d\uff11\uff0d29\u300a\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u7b49\u306e\u5e30\u5c5e\u306e\u6642\u671f\u300b\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u5e73\u6210 30 \u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u3082\u540c\u69d8\u3068\u306a\u308b\u65e8\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/strong><\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/%EF%BC%92%EF%BC%A6.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u300e\u3010\u6539\u6b63\u3011\uff08\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u7b49\u306e\u5e30\u5c5e\u306e\u6642\u671f\uff09\u300f<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f7f\u7528\u6599\u7b49\u3092\u652f\u6255\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u76ca\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001<span style=\"text-decoration: underline;\"><strong>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u3057\u304b\u8a8d\u3081\u3089\u308c\u305a\u3001\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306f\u63a1\u7528\u3067\u304d\u306a\u3044\u3068\u3059\u308b\u8003\u3048\u65b9\u306f\u8aa4\u308a<\/strong><\/span>\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u57fa\u672c\u901a\u9054\u5185\u306e\u30ab\u30c3\u30b3\u66f8\u304d<span style=\"color: #ff0000;\"><strong>\uff08\u524d\u53d7\u3051\u306b\u4fc2\u308b\u984d\u3092\u9664\u304f\u3002\uff09<\/strong><\/span>\u306e\u6349\u3048\u65b9\u3082\u300e\u24b7\u00a0\u300c\u524d\u53d7\u3051\u300d\u3092\u7d4c\u7406\u51e6\u7406\u306e\u65b9\u6cd5\u3068\u3057\u3066\u6349\u3048\u308b\u8003\u3048\u65b9\u300f\u306b\u3088\u3063\u3066\u89e3\u91c8\u3059\u308b\u306e\u304c\u6b63\u3057\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001<span style=\"text-decoration: underline;\"><strong>\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306e\u3044\u305a\u308c\u3082\u63a1\u7528\u3057\u3066OK<\/strong><\/span>\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u3068\u3044\u3046\u540c\u4e00\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u652f\u6255\u65e5\u306b\u53ce\u76ca\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306b\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u652f\u6255\u65e5\u306b\u53ce\u76ca\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u306e\u306f\u3001\u8ab2\u7a0e\u306e\u516c\u5e73\u306e\u89b3\u70b9\u304b\u3089\u3082\u304a\u304b\u3057\u306a\u8a71\u306a\u306e\u3067\u3001\u5f53\u305f\u308a\u524d\u3063\u3061\u3083\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h3>\uff08\u53c2\u8003\uff09\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b<\/h3>\n<p>\u5e73\u621030\u5e743\u670830\u65e5\u306b\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u306a\u308b<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20200331_02_20200706.pdf\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a>\u304c\u516c\u8868\u3055\u308c\u3001<span>\u3053\u308c\u306b\u4f34\u3044\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066<\/span>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3082\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u6e96\u62e0\u3057\u305f\u5185\u5bb9\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f93\u6765\u307e\u3067\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u7b49\u306e\u53ce\u76ca\u306e\u5e30\u5c5e\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3082\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3082\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u304c\u539f\u5247\u3001\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u304c\u4f8b\u5916\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u7b49\u306f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u898f\u5b9a\u3059\u308b\u300c\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001<span>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u304c\u539f\u5247\u3001\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u304c\u4f8b\u5916\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u306b\u5909\u308f\u308a\u307e\u3057\u305f\u3002\uff08\u3061\u306a\u307f\u306b\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306f\u73fe\u5728\u3082\u2460\u304c\u539f\u5247\u3001\u2461\u304c\u4f8b\u5916\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u3067\u3059\u3002\uff09<\/span><\/p>\n<p>\u539f\u5247\u3068\u4f8b\u5916\u306e\u4f4d\u7f6e\u3065\u3051\u304c\u9006\u8ee2\u3057\u305f\u3060\u3051\u3067\u3001<span>\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u304c\u7981\u6b62\u3055\u308c\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u4eca\u5f8c\u3082\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306f\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u3082\u540c\u69d8<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u3067\u306f\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u8cc3\u8cb8\u501f\u306b\u3064\u3044\u3066\u3001\u305d\u3082\u305d\u3082\u8cb8\u4e3b\u304c\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b\u6cd5\u4eba\u3067\u3042\u308b\u304b\u306e\u5225\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u3092\u300c\u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u300d\u3068\u3059\u308b\u65b9\u6cd5\u306e\u6839\u62e0\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff19\uff0d\uff11\uff0d20\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u7b49\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\uff09<\/strong><br \/>\n9\uff0d1\uff0d20\u3000\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u4f7f\u7528\u6599\u7b49\u306e\u984d\uff08\u524d\u53d7\u3051\u306b\u4fc2\u308b\u984d\u3092\u9664\u304f\u3002\uff09\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306f\u3001<strong>\u5f53\u8a72\u5951\u7d04\u53c8\u306f\u6163\u7fd2\u306b\u3088\u308a\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u65e5<\/strong>\u3068\u3059\u308b\u3002\uff08\u5f8c\u7565\uff09<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/09\/01\/05.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff19\uff0d\uff11\uff0d20<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u305f\u3060\u3057\u3001\u8cc3\u8cb8\u6599\u3092\u300c\u524d\u53d7\u53ce\u76ca\u300d\u306a\u3069\u306e\u7d4c\u904e\u52d8\u5b9a\u3067\u51e6\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff19\uff0d\uff11\uff0d27\u306b\u3088\u308a\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u3092\u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u524d\u53d7\u91d1\u3001\u4eee\u53d7\u91d1\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\uff09<\/strong><br \/>\n9\uff0d1\uff0d27\u3000\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u524d\u53d7\u91d1\u3001\u4eee\u53d7\u91d1\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306f\u3001\u6cd5\u7b2c18\u6761\u300a\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u7b49\u306e\u7279\u4f8b\u300b\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u3092\u9664\u304d\u3001<strong>\u73fe\u5b9f\u306b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u6642<\/strong>\u3068\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/09\/01\/06.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff19\uff0d\uff11\uff0d27<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3064\u307e\u308a\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3082\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4e3b\u304c\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b\u6cd5\u4eba\u3067\u3042\u308b\u304b\u306f\u95a2\u4fc2\u306a\u304f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306e\u3044\u305a\u308c\u3082\u63a1\u7528OK\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u5df7\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u300c\u2460 \u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u300c\u2461 \u5b9f\u969b\u306e\u8cb8\u4ed8\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u300d\u306e\u3044\u305a\u308c\u3082\u63a1\u7528\u3057\u3066OK\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u300c\u2461 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