{"id":13308,"date":"2022-09-25T02:48:16","date_gmt":"2022-09-24T17:48:16","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=13308"},"modified":"2025-09-22T16:24:24","modified_gmt":"2025-09-22T07:24:24","slug":"%ef%bd%86%ef%bd%98%e5%8f%96%e5%bc%95%e3%81%ab%e4%bc%b4%e3%81%84%e7%99%ba%e7%94%9f%e3%81%97%e3%81%9f%e5%88%a9%e7%9b%8a%e3%82%84%e6%90%8d%e5%a4%b1%e3%80%81%e6%89%8b%e6%95%b0%e6%96%99%e3%81%ab%e6%b6%88","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=13308","title":{"rendered":"\uff26\uff38\u53d6\u5f15\u306b\u4f34\u3044\u767a\u751f\u3057\u305f\u5229\u76ca\u3084\u640d\u5931\u3001\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f"},"content":{"rendered":"<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: 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\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3068\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u8005\u304c\u884c\u3046\uff26\uff38\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u7684\u306b\u3001\u4ed5\u4e8b\u306e\u7247\u624b\u9593\u3067\u884c\u3046\u300c\u8da3\u5473\u300d\u304b\u3001\u3082\u3057\u304f\u306f\u4e8b\u696d\u6d3b\u52d5\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u3082\u8ca1\u52d9\u6d3b\u52d5\u3067\u3057\u304b\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3001\u4e8b\u696d\u306b\u95a2\u9023\u3057\u3066\u884c\u3046\u3082\u306e\u3068\u306f\u8a00\u3048\u305a\u3001\u307e\u305f\u3001\u53cd\u5fa9\u30fb\u7d99\u7d9a\u7684\u306b\u884c\u3046\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u300c\u4e8b\u696d\u3068\u3057\u3066\u300d\u306b\u8a72\u5f53\u305b\u305a\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff26\uff38\u53d6\u5f15\u306b\u3088\u308a\u751f\u3058\u308b\u640d\u76ca\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/h2>\n<p>\uff26\uff38\u53d6\u5f15\u306b\u3088\u308a\u751f\u3058\u308b\u640d\u76ca\u306f\u3001\u6b21\u306e\uff12\u3064\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  blue\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460 \u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u306b\u3088\u308a\u751f\u3058\u308b\u70ba\u66ff\u5dee\u640d\u76ca<\/strong><br \/>\n<strong>\u2461 \u30b9\u30ef\u30c3\u30d7\u30dd\u30a4\u30f3\u30c8\uff08\u30b9\u30ef\u30c3\u30d7\u91d1\u5229\uff09<\/strong><\/div>\n<\/div>\n<\/div>\n<h3>\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u306b\u3088\u308a\u751f\u3058\u308b\u70ba\u66ff\u5dee\u640d\u76ca\u306f\u4e0d\u8ab2\u7a0e<\/h3>\n<p>\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u306b\u3088\u308a\u751f\u3058\u308b\u70ba\u66ff\u5dee\u640d\u76ca\u306f\u3001\u4f55\u304b\u3057\u3089\u306e\u8cc7\u7523\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5bfe\u4fa1\u3067\u306f\u306a\u304f\u3001\u5358\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u901a\u8ca8\u3092\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u306b\u5408\u308f\u305b\u3066\u8a55\u4fa1\u66ff\u3048\u3092\u884c\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u306b\u3088\u308a\u751f\u3058\u308b\u70ba\u66ff\u5dee\u640d\u76ca\u306f\u3001\u4e0a\u8ff0\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306e\uff14\u8981\u4ef6\u306e\u3046\u3061\u300c\u2462 \u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u300d\u300c\u2463 \u8cc7\u7523\u306e\u8b72\u6e21\u30fb\u8cb8\u4ed8\u3051\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u3067\u3042\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30ef\u30c3\u30d7\u30dd\u30a4\u30f3\u30c8\uff08\u30b9\u30ef\u30c3\u30d7\u91d1\u5229\uff09\u306f\u975e\u8ab2\u7a0e<\/h3>\n<p>\u30b9\u30ef\u30c3\u30d7\u30dd\u30a4\u30f3\u30c8\uff08\u30b9\u30ef\u30c3\u30d7\u91d1\u5229\uff09\u3068\u306f\u30012\u3064\u306e\u901a\u8ca8\u9593\u306e\u91d1\u5229\u5dee\u306b\u3088\u308a\u65e5\u3005\u53d7\u3051\u6255\u3044\u304c\u884c\u308f\u308c\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u30c9\u30eb\u5186\uff08NZD\/JPY\uff09\u306e\u901a\u8ca8\u30da\u30a2\u3092\u8cb7\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u4f4e\u91d1\u5229\u901a\u8ca8\u3067\u3042\u308b\u5186\u3092\u58f2\u308a\u3001\u9ad8\u91d1\u5229\u901a\u8ca8\u3067\u3042\u308b\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u30c9\u30eb\u3092\u8cb7\u3046\u300d\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b9\u30ef\u30c3\u30d7\u30dd\u30a4\u30f3\u30c8\uff08\u30b9\u30ef\u30c3\u30d7\u91d1\u5229\uff09\u306b\u3088\u308b\u640d\u76ca\u306f\u3001\u5186\u3084\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u30c9\u30eb\u306a\u3069\u306e\u300c\u901a\u8ca8\u300d\u3092\u58f2\u8cb7\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u5148\u307b\u3069\u306e\u70ba\u66ff\u5dee\u640d\u76ca\u3068\u306f\u7570\u306a\u308a\u3001\u300c\u2462 \u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\uff16\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u901a\u8ca8\u306a\u3069\u306e\u300c\u652f\u6255\u624b\u6bb5\u300d\u306e\u8b72\u6e21\u306f\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p><strong>\uff08\u652f\u6255\u624b\u6bb5\u306e\u7bc4\u56f2\uff09<\/strong><br \/>\n6\uff0d2\uff0d3\u3000\u6cd5\u5225\u8868\u7b2c\u4e8c\u7b2c2\u53f7\u300a\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8b72\u6e21\u300b\u306b\u898f\u5b9a\u3059\u308b\u300c\u5916\u56fd\u70ba\u66ff\u53ca\u3073\u5916\u56fd\u8cbf\u6613\u6cd5\u7b2c6\u6761\u7b2c1\u9805\u7b2c7\u53f7\u300a\u5b9a\u7fa9\u300b\u306b\u898f\u5b9a\u3059\u308b\u652f\u6255\u624b\u6bb5\u300d\u3068\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u3044\u3046\u306e\u3067\u3042\u308b\u304b\u3089\u7559\u610f\u3059\u308b\u3002<\/p>\n<p>(1)\u3000\u9280\u884c\u5238\u3001\u653f\u5e9c\u7d19\u5e63\u53ca\u3073\u786c\u8ca8<br \/>\n(2)\u3000\u5c0f\u5207\u624b\uff08\u65c5\u884c\u5c0f\u5207\u624b\u3092\u542b\u3080\u3002\uff09\u3001\u70ba\u66ff\u624b\u5f62\u3001\u90f5\u4fbf\u70ba\u66ff\u53ca\u3073\u4fe1\u7528\u72b6<br \/>\n(3)\u3000\u7d04\u675f\u624b\u5f62<br \/>\n(4)\u3000(1)\uff5e(3)\u306b\u63b2\u3052\u308b\u3082\u306e\u306e\u3044\u305a\u308c\u304b\u306b\u985e\u3059\u308b\u3082\u306e\u3067\u3001\u652f\u6255\u306e\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e<br \/>\n(5)\u3000\u8a3c\u7968\u3001\u96fb\u5b50\u6a5f\u5668\u305d\u306e\u4ed6\u306e\u7269\u306b\u96fb\u78c1\u7684\u65b9\u6cd5\uff08\u96fb\u5b50\u7684\u65b9\u6cd5\u3001\u78c1\u6c17\u7684\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u4eba\u306e\u77e5\u899a\u306b\u3088\u3063\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u65b9\u6cd5\u3092\u3044\u3046\u3002\uff09\u306b\u3088\u308a\u5165\u529b\u3055\u308c\u3066\u3044\u308b\u8ca1\u7523\u7684\u4fa1\u5024\u3067\u3042\u3063\u3066\u3001\u4e0d\u7279\u5b9a\u53c8\u306f\u591a\u6570\u306e\u8005\u76f8\u4e92\u9593\u3067\u305d\u306e\u652f\u6255\u306e\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\uff08\u305d\u306e\u4f7f\u7528\u306e\u72b6\u6cc1\u304c\u901a\u8ca8\u306e\u305d\u308c\u3068\u8fd1\u4f3c\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09<\/p>\n<p>(\u6ce8)<br \/>\n1\u3000\u3053\u308c\u3089\u306e\u652f\u6255\u624b\u6bb5\u3067\u3042\u3063\u3066\u3082\u3001\u53ce\u96c6\u54c1\u53ca\u3073\u8ca9\u58f2\u7528\u306e\u3082\u306e\u306f\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<br \/>\n2\u3000(5)\u306e\u5177\u4f53\u7684\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u70ba\u66ff\u4ee4\u306b\u304a\u3044\u3066\u5b9a\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/06\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff16\uff0d\uff12\uff0d\uff13<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u30b9\u30ef\u30c3\u30d7\u30dd\u30a4\u30f3\u30c8\uff08\u30b9\u30ef\u30c3\u30d7\u91d1\u5229\uff09\u306b\u3088\u308b\u640d\u76ca\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\uff08\u975e\u8ab2\u7a0e\u53d6\u5f15\uff09\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u3001\u652f\u6255\u624b\u6bb5\u7b49\u306e\u8b72\u6e21\u5bfe\u4fa1\u306f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\uff26\uff38\u53d6\u5f15\u3092\u3069\u308c\u3060\u3051\u305f\u304f\u3055\u3093\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u306f\u306a\u304f\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u4e0a\u4e0d\u5229\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u306e\u6ce8\u610f\u70b9\u306e\u56f3\u89e3-1-1024x267.png\" alt=\"\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u306e\u6ce8\u610f\u70b9\u306e\u56f3\u89e3\" width=\"744\" height=\"194\" class=\"aligncenter wp-image-4428\" srcset=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u306e\u6ce8\u610f\u70b9\u306e\u56f3\u89e3-1-1024x267.png 1024w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u306e\u6ce8\u610f\u70b9\u306e\u56f3\u89e3-1-300x78.png 300w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u306e\u6ce8\u610f\u70b9\u306e\u56f3\u89e3-1-768x201.png 768w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u306e\u6ce8\u610f\u70b9\u306e\u56f3\u89e3-1-1536x401.png 1536w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u306e\u6ce8\u610f\u70b9\u306e\u56f3\u89e3-1-2048x535.png 2048w\" sizes=\"auto, (max-width: 744px) 100vw, 744px\" \/><\/p>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u53d6\u5f15\u5206\u985e\u306f\u4e00\u5fdc\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5206\u6bcd\u306b\u5168\u984d\u7b97\u5165\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u5b9f\u8cea\u7684\u306b\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  gray\">\n<div class=\"sc_frame_title\">\uff08\u53c2\u8003\uff09\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3068\u306f<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\">\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3063\u3066\u4f55\uff1f\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"sc_getpost\"><a class=\"clearfix\" href=\"https:\/\/shouhizei-quiz.com\/?p=4413\" ><div class=\"sc_getpost_thumb post-box-thumbnail__wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/Percentage_1576120745-150x150.jpg\" width=\"150\" height=\"150\" alt=\"\uff26\uff38\u53d6\u5f15\u306b\u4f34\u3044\u767a\u751f\u3057\u305f\u5229\u76ca\u3084\u640d\u5931\u3001\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f\"><\/div><div class=\"title\">\u6d88\u8cbb\u7a0e\u306e\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3068\u9593\u9055\u3048\u3084\u3059\u3044\u70b9\u3092\u89e3\u8aac<\/div><div class=\"date\">2019.12.12<\/div><div class=\"substr\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u3059\u308b\u4e0a\u3067\u6b20\u304b\u305b\u306a\u3044\u8a08\u7b97\u8981\u7d20\u306e\u4e00\u3064\u3068\u3057\u3066\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002 \u4eca\u56de\u306f\u3001\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u3001\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u9593\u9055\u3044\u3084\u3059\u3044\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002  \u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3068\u306f \u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3068\u306f\u3001\u5c02\u9580\u7684\u306a\u7528\u8a9e\u3092\u4f7f\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u56fd\u5185\u3067\u884c\u3063\u305f\u8cc7\u7523...<\/div><\/a><\/div><\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\u624b\u6570\u6599\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u3068\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/h2>\n<p>\uff26\uff38\u53d6\u5f15\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u3068\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff16\uff0d\uff15\uff0d\uff13\u3067\u306f\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u5916\u56fd\u70ba\u66ff\u696d\u52d9\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p><strong>\uff08\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u5916\u56fd\u70ba\u66ff\u696d\u52d9\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u7bc4\u56f2\uff09<\/strong><br \/>\n6\uff0d5\uff0d3\u3000\u6cd5\u5225\u8868\u7b2c\u4e8c\u7b2c5\u53f7\u30cb\u300a\u5916\u56fd\u70ba\u66ff\u696d\u52d9\u7b49\u300b\u306e\u898f\u5b9a\u306b\u3088\u308a\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u5916\u56fd\u70ba\u66ff\u696d\u52d9\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u696d\u52d9\u306b\u4fc2\u308b\u3082\u306e<strong>\uff08\u5f53\u8a72\u696d\u52d9\u306e\u5468\u8fba\u696d\u52d9\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u9664\u304f\u3002\uff09<\/strong>\u304c\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u7559\u610f\u3059\u308b\u3002<\/p>\n<p><strong>(1)\u3000\u5916\u56fd\u70ba\u66ff\u53d6\u5f15<\/strong><br \/>\n(2)\u3000\u5bfe\u5916\u652f\u6255\u624b\u6bb5\u306e\u767a\u884c<br \/>\n(3)\u3000\u5bfe\u5916\u652f\u6255\u624b\u6bb5\u306e\u58f2\u8cb7\u53c8\u306f\u50b5\u6a29\u306e\u58f2\u8cb7\uff08\u672c\u90a6\u901a\u8ca8\u3092\u3082\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u50b5\u6a29\u306e\u5c45\u4f4f\u8005\u9593\u306e\u58f2\u8cb7\u3092\u9664\u304f\u3002\uff09<\/p>\n<p>\u3000\u306a\u304a\u3001\u5c45\u4f4f\u8005\u306b\u3088\u308b\u975e\u5c45\u4f4f\u8005\u304b\u3089\u306e\u8a3c\u5238\uff08\u5916\u56fd\u70ba\u66ff\u53ca\u3073\u5916\u56fd\u8cbf\u6613\u6cd5\u7b2c6\u6761\u7b2c1\u9805\u7b2c11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u8a3c\u5238\u300d\u3092\u3044\u3046\u3002\u4ee5\u4e0b6\uff0d5\uff0d3\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306e\u53d6\u5f97\u53c8\u306f\u5c45\u4f4f\u8005\u306b\u3088\u308b\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u8a3c\u5238\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5a92\u4ecb\u3001\u53d6\u6b21\u304e\u53c8\u306f\u4ee3\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u5916\u56fd\u70ba\u66ff\u696d\u52d9\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u304b\u3089\u9664\u304b\u308c\u3066\u3044\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\/06\/05.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff16\uff0d\uff15\uff0d\uff13<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u5916\u56fd\u70ba\u66ff\u696d\u52d9\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306f\u57fa\u672c\u7684\u306b\u6d88\u8cbb\u7a0e\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u5468\u8fba\u696d\u52d9\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u901a\u5e38\u306e\uff26\uff38\u53e3\u5ea7\u30b5\u30fc\u30d3\u30b9\u3067\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u5404\u7a2e\u624b\u6570\u6599\u306f\u300c\u5916\u56fd\u70ba\u66ff\u696d\u52d9\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\uff08\u975e\u8ab2\u7a0e\u53d6\u5f15\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u901a\u8ca8\u306e\u81ea\u52d5\u58f2\u8cb7\u30c4\u30fc\u30eb\u3084\u5206\u6790\u30c4\u30fc\u30eb\u306e\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\u3001\u53d6\u5f15\u6240\u306e\u4ef2\u4ecb\u696d\u52d9\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306f\u300c\u5916\u56fd\u70ba\u66ff\u696d\u52d9\u306e\u5468\u8fba\u696d\u52d9\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u305a\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\uff08\u8ab2\u7a0e\u53d6\u5f15\uff09\u3002\u3053\u306e\u624b\u6570\u6599\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308b\u305f\u3081\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\uff26\uff38\u53d6\u5f15\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u640d\u76ca\u30fb\u624b\u6570\u6599\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 96.7624%;\">\n<tbody>\n<tr>\n<td style=\"width: 71.4096%; background-color: #ebe8ff; text-align: center;\" colspan=\"2\">\uff26\uff38\u53d6\u5f15\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u640d\u76ca\u30fb\u624b\u6570\u6599\u306e\u5185\u5bb9<\/td>\n<td style=\"width: 26.1032%; background-color: #ebe8ff; text-align: center;\">\u6d88\u8cbb\u7a0e\u306e\u533a\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.4096%;\" colspan=\"2\">\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u306b\u3088\u308a\u751f\u3058\u308b\u70ba\u66ff\u5dee\u640d\u76ca<\/td>\n<td style=\"width: 26.1032%; text-align: center;\">\u4e0d\u8ab2\u7a0e\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.4096%;\" colspan=\"2\">\u30b9\u30ef\u30c3\u30d7\u30dd\u30a4\u30f3\u30c8\uff08\u30b9\u30ef\u30c3\u30d7\u91d1\u5229\uff09<\/td>\n<td style=\"width: 26.1032%; text-align: center;\">\u975e\u8ab2\u7a0e\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.2885%;\" 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