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class=\"sc_frame_wrap inline green\">\n<div class=\"sc_frame_title\">\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306e\uff14\u8981\u4ef6<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460 \u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/strong><\/div>\n<div><strong>\u2461 \u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/strong><\/div>\n<div><strong>\u2462 \u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/strong><\/div>\n<div><strong>\u2463 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\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7e70\u4e0a\u8fd4\u6e08\u3057\u305f\u969b\u306b\u5fb4\u53ce\u3055\u308c\u308b\u624b\u6570\u6599\u3067\u3042\u3063\u3066\u3082\u3001\u7e70\u4e0a\u8fd4\u6e08\u3057\u305f\u984d\u306b\u4e00\u5b9a\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7e70\u4e0a\u5f01\u6e08\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5fb4\u53ce\u3059\u308b\u91d1\u92ad\u304c\u4e00\u4ef6\u5f53\u305f\u308a\u5e7e\u3089\uff08\u5b9a\u984d\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u5358\u306a\u308b\u89e3\u7d04\u306b\u4fc2\u308b\u4e8b\u52d9\u624b\u6570\u6599\u3068\u3057\u3066\u5bfe\u4fa1\u6027\u306e\u3042\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\uff08\u53c2\u8003\uff09\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300e\u65e9\u671f\u5b8c\u6e08\u5272\u5f15\u6599\u300f<\/h3>\n<p>\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3067\u3001\u5272\u8ce6\u8ca9\u58f2\u306b\u4fc2\u308b\u5bfe\u4fa1\u3092\u671f\u9650\u3088\u308a\u524d\u306b\u7e70\u4e0a\u8fd4\u6e08\u3057\u305f\u5834\u5408\u306e\u65e9\u671f\u5b8c\u6e08\u5272\u5f15\u6599\u306b\u95a2\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u56de\u7b54\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306e\u30ed\u30fc\u30f3\u306e\u7e70\u4e0a\u8fd4\u6e08\u306b\u4f34\u3046\u624b\u6570\u6599\u7b49\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306b\u8003\u3048\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\u3010\u7167\u4f1a\u8981\u65e8\u3011<\/strong><br \/>\n\u5f53\u793e\u3067\u306f\u3001\u5ef6\u6255\u8ca9\u58f2\u306b\u4fc2\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c10\u6761\u7b2c3\u9805\u7b2c10\u53f7\u300a\u5272\u8ce6\u8ca9\u58f2\u7b49\u306b\u6e96\u305a\u308b\u65b9\u6cd5\u306b\u3088\u308a\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3046\u5834\u5408\u306e\u91d1\u5229\u53c8\u306f\u4fdd\u8a3c\u6599\u76f8\u5f53\u984d\u300b\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u672c\u4f53\u4fa1\u683c\u3068\u5229\u5b50\u3068\u3092\u533a\u5206\u3057\u3066\u5f97\u610f\u5148\u306b\u660e\u793a\u3057\u3001\u5f97\u610f\u5148\u304c\u7e70\u4e0a\u5f01\u6e08\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u6b8b\u8ce6\u6255\u91d1\u984d\u306e1\uff05\uff5e3\uff05\u3092\u65e9\u671f\u5b8c\u6e08\u5272\u5f15\u6599\u3068\u3057\u3066\u5225\u9014\u91d1\u92ad\u3092\u53ce\u53d7\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u65e9\u671f\u5b8c\u6e08\u5272\u5f15\u6599\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong>\u3010\u56de\u7b54\u8981\u65e8\u3011<\/strong><br \/>\n\u672c\u4f53\u4fa1\u683c\u3068\u5229\u5b50\u3068\u3092\u5f97\u610f\u5148\u306b\u533a\u5206\u660e\u793a\u3057\u3066\u884c\u3063\u305f\u5ef6\u6255\u8ca9\u58f2\u306b\u3064\u3044\u3066\u3001\u5f97\u610f\u5148\u304c\u7e70\u4e0a\u5f01\u6e08\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5fb4\u53ce\u3059\u308b\u65e9\u671f\u5b8c\u6e08\u5272\u5f15\u6599\u306f\u3001\u9038\u5931\u5229\u76ca\u3092\u88dc\u3066\u3093\u3059\u308b\u305f\u3081\u306b\u53d7\u3051\u53d6\u308b\u640d\u5bb3\u8ce0\u511f\u91d1\u3068\u3057\u3066\u306e\u6027\u683c\u3092\u6709\u3057\u307e\u3059\u306e\u3067\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u306a\u304a\u3001\u5f97\u610f\u5148\u304c\u7e70\u4e0a\u5f01\u6e08\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5fb4\u53ce\u3059\u308b\u91d1\u92ad\u304c\u4e00\u4ef6\u5f53\u305f\u308a\u5e7e\u3089\uff08\u5b9a\u984d\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u89e3\u7d04\u624b\u6570\u6599\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u8a72\u5f53\u3057\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/02\/14.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300e\u65e9\u671f\u5b8c\u6e08\u5272\u5f15\u6599\u300f<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<h2>\uff08\u53c2\u8003\uff09\u9280\u884c\u3067\u3082\u8aa4\u5fb4\u53ce\u304c\u591a\u767a\u3057\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f<\/h2>\n<p>\u7e70\u4e0a\u8fd4\u6e08\u306b\u4f34\u3046\u624b\u6570\u6599\u306f\u3001\u306a\u3093\u3068\u9280\u884c\u3067\u3082\u51e6\u7406\u3092\u9593\u9055\u3048\u3066\u3001\u672c\u6765\u306a\u3089\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\uff08\u4e0d\u8ab2\u7a0e\uff09\u306a\u306e\u306b\u6d88\u8cbb\u7a0e\u3092\u8aa4\u3063\u3066\u5fb4\u53ce\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u9280\u884c\u540d\u3092\u66f8\u304f\u306e\u306f\u907f\u3051\u307e\u3059\u304c\u3001\u300c\u7e70\u4e0a\u8fd4\u6e08\u624b\u6570\u6599 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class=\"sc_frame_wrap inline  green\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\">\u30fb\u7e70\u4e0a\u8fd4\u6e08\u3057\u305f\u984d\u306b\u4e00\u5b9a\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u7e70\u4e0a\u8fd4\u6e08\u624b\u6570\u6599\u7b49 \u2192 \u4e0d\u8ab2\u7a0e<\/div>\n<div>\u30fb\u7e70\u4e0a\u5f01\u6e08\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5fb4\u53ce\u3059\u308b\u91d1\u92ad\u304c\u4e00\u4ef6\u5f53\u305f\u308a\u5e7e\u3089\uff08\u5b9a\u984d\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u89e3\u7d04\u4e8b\u52d9\u624b\u6570\u6599 \u2192 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alt=\"\u30ed\u30fc\u30f3\u7e70\u4e0a\u8fd4\u6e08\u306b\u4f34\u3046\u624b\u6570\u6599\u30fb\u89e3\u7d04\u91d1\u30fb\u65e9\u671f\u5b8c\u6e08\u5272\u5897\u6599\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f\"><\/div><div class=\"title\">\u501f\u5165\u91d1\u65e9\u671f\u8fd4\u6e08\u306b\u4f34\u3046\u623b\u3057\u5229\u606f(\u623b\u308a\u5229\u606f)\u306e\u6d88\u8cbb\u7a0e\u533a\u5206\u3068\u52d8\u5b9a\u79d1\u76ee<\/div><div class=\"date\">2022.9.28<\/div><div class=\"substr\">\u5229\u606f\u3092\u524d\u6255\u3044\u3057\u3066\u3044\u305f\u501f\u5165\u91d1\u306b\u3064\u3044\u3066\u3001\u8fd4\u6e08\u671f\u9650\u3088\u308a\u524d\u306b\u4e00\u62ec\u8fd4\u6e08\u3057\u305f\u5834\u5408\u3001\u591a\u304f\u6255\u3044\u3059\u304e\u305f\u5229\u606f\u304c\u8fd4\u9084\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 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style=\"width: 79.3691%; border-color: #000000; height: 10px; background-color: #bfe9ff;\">\u30bf\u30a4\u30c8\u30eb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff14\uff11\uff12<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\"><span>\u65e9\u671f\u5b8c\u6e08\u5272\u5f15\u6599\u306e\u53ce\u53d7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30ed\u30fc\u30f3\u3084\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u671f\u9650\u3088\u308a\u524d\u306b\u5168\u984d\u8fd4\u6e08\u3057\u305f\u5834\u5408\u306b\u3001\u300c\u7e70\u4e0a\u8fd4\u6e08\u624b\u6570\u6599\u300d\u300c\u7e70\u4e0a\u8fd4\u6e08\u89e3\u7d04\u91d1\u300d\u300c\u65e9\u671f\u5b8c\u6e08\u5272\u5897\u6599\u300d\u306a\u3069\u306e\u540d\u76ee\u3067\u4e00\u5b9a\u306e\u91d1\u92ad\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 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