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src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8-1024x397.png\" alt=\"\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\" width=\"748\" height=\"290\" class=\"aligncenter wp-image-4297\" 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\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49<\/h3>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u306a\u308b\u53ce\u76ca\u3084\u53ce\u5165\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u3044\u3044\u307e\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u306f<strong>\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline green\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u300c\u5546\u54c1\u58f2\u4e0a\u3052\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u5546\u54c1\u4ed5\u5165\u9ad8\u300d\u300c\u8377\u9020\u904b\u642c\u8cbb\u300d\u300c\u5e83\u544a\u5ba3\u4f1d\u8cbb\u300d\u300c\u5e97\u8217\u306e\u6c34\u9053\u5149\u71b1\u8cbb\u300d\u300c\u5e97\u8217\u306e\u5730\u4ee3\u5bb6\u8cc3\u300d\u300c\u5e97\u8217\u306e\u5efa\u8a2d\u8cbb\u7528\u300d\u306a\u3069<\/strong><br \/>\n<strong>\u300c\u5efa\u7269\u58f2\u5374\u53ce\u5165\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u5efa\u7269\u58f2\u5374\u624b\u6570\u6599\u300d\u306a\u3069<\/strong><\/div>\n<div><strong>\u300c\u5efa\u7269\u8cc3\u8cb8\u53ce\u5165\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u4e8b\u52d9\u6240\u7528\u5efa\u7269\u5efa\u8a2d\u8cbb\u7528\u300d\u306a\u3069<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff12\uff0d12\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u3082\u306e\u306e\u610f\u7fa9\uff09<\/strong><br \/>\n\u6cd530\u6761\u7b2c2\u9805\u7b2c1\u53f7\u300a\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306b\u3088\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300b\u306b\u898f\u5b9a\u3059\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u3082\u306e\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u306f\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3046\u305f\u3081\u306b\u306e\u307f\u5fc5\u8981\u306a\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u3044\u3044\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u5f53\u8a72\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u5f53\u8a72\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u306f\u554f\u308f\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p>(1)\u3000\u305d\u306e\u307e\u307e\u4ed6\u306b\u8b72\u6e21\u3055\u308c\u308b\u8ab2\u7a0e\u8cc7\u7523<br \/>\n(2)\u3000\u8ab2\u7a0e\u8cc7\u7523\u306e\u88fd\u9020\u7528\u306b\u306e\u307f\u6d88\u8cbb\u3057\u3001\u53c8\u306f\u4f7f\u7528\u3055\u308c\u308b\u539f\u6750\u6599\u3001\u5bb9\u5668\u3001\u5305\u7d19\u3001\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001\u5de5\u5177\u3001\u5668\u5177\u3001\u5099\u54c1\u7b49<br \/>\n(3)\u3000\u8ab2\u7a0e\u8cc7\u7523\u306b\u4fc2\u308b\u5009\u5eab\u6599\u3001\u904b\u9001\u8cbb\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3001\u652f\u6255\u624b\u6570\u6599\u53c8\u306f\u652f\u6255\u52a0\u5de5\u8cc3\u7b49<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/11\/02.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff12\uff0d12<\/a><\/div>\n<\/div>\n<\/blockquote>\n<h3>\u2461 \u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49<\/h3>\n<p>\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u306a\u308b\u53ce\u76ca\u3084\u53ce\u5165\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u3044\u3044\u307e\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u306f<strong>\u300c\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline green\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u300c\u571f\u5730\u58f2\u5374\u53ce\u5165\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u571f\u5730\u58f2\u5374\u624b\u6570\u6599\u300d\u300c\u571f\u5730\u306e\u9020\u6210\u8cbb\u7528\u300d\u306a\u3069<\/strong><br \/>\n<strong>\u300c\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u53ce\u5165\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u624b\u6570\u6599\u300d\u300c\u8a3c\u5238\u4f1a\u793e\u306e\u6295\u8cc7\u9867\u554f\u6599\u300d\u306a\u3069<\/strong><\/div>\n<div><strong>\u300c\u4f4f\u5b85\u306e\u8cc3\u8cb8\u53ce\u5165\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u5c45\u4f4f\u7528\u5efa\u7269\u5efa\u8a2d\u8cbb\u7528\u300d\u306a\u3069<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff12\uff0d15\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u3082\u306e\u306e\u610f\u7fa9\uff09<\/strong><br \/>\n\u6cd5\u7b2c30\u6761\u7b2c2\u9805\u7b2c1\u53f7\u300a\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306b\u3088\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300b\u306b\u898f\u5b9a\u3059\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u3082\u306e\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u306f\u3001\u6cd5\u7b2c6\u6761\u7b2c1\u9805\u300a\u975e\u8ab2\u7a0e\u300b\u306e\u898f\u5b9a\u306b\u3088\u308a\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u4ee5\u4e0b\u300c\u975e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u884c\u3046\u305f\u3081\u306b\u306e\u307f\u5fc5\u8981\u306a\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u3044\u3044\u3001\u4f8b\u3048\u3070\u3001\u8ca9\u58f2\u7528\u306e\u571f\u5730\u306e\u9020\u6210\u306b\u4fc2\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3001\u8cc3\u8cb8\u7528\u4f4f\u5b85\u306e\u5efa\u7bc9\u306b\u4fc2\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/11\/02.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff12\uff0d15<\/a><\/div>\n<\/div>\n<\/blockquote>\n<h3>\u2462 \u5171\u901a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49<\/h3>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306e\u4e21\u65b9\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3001\u307e\u305f\u306f\u3001\u660e\u78ba\u306b\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u3052\u304c\u306a\u3044\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u3044\u3044\u307e\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u306f<strong>\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3068\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u5171\u901a\u3057\u3066\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline green\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u300c\u571f\u5730\u4ed8\u5efa\u7269\u306e\u58f2\u5374\u53ce\u5165\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u571f\u5730\u4ed8\u5efa\u7269\u58f2\u5374\u624b\u6570\u6599\u300d\u306a\u3069<\/strong><br \/>\n<strong>\u4f1a\u793e\u696d\u52d9\u5168\u822c\u306b\u4fc2\u308b\u300c\u672c\u793e\u306e\u6c34\u9053\u5149\u71b1\u8cbb\u300d\u300c\u672c\u793e\u4e8b\u52d9\u6240\u306e\u5bb6\u8cc3\u300d\u300c\u4f1a\u793e\u306e\u696d\u52d9\u6848\u5185\u4f5c\u6210\u8cbb\u7528\u300d\u306a\u3069<\/strong><\/div>\n<div><strong>\u660e\u78ba\u306b\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u3052\u304c\u306a\u3044\u300c\u7121\u511f\u3067\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u4fdd\u990a\u6240\u306e\u8cc3\u501f\u6599\u300d\u306a\u3069<\/strong><\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\u5168\u984d\u63a7\u9664\u306e\u5834\u5408\u306e\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u5168\u984d\u63a7\u9664\u306e\u5834\u5408\u306f\u3001\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d\u300c\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d\u53ca\u3073\u300c\u5171\u901a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d\u306e\u3059\u3079\u3066\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u30a4\u30e9\u30b9\u30c8\u306e\u30d4\u30f3\u30af\u3067\u5857\u308a\u3064\u3076\u3055\u308c\u305f\u90e8\u5206\u304c\u5168\u984d\u63a7\u9664\u306e\u5834\u5408\u306e\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u5168\u984d\u63a7\u9664\u306e\u5834\u5408\u306e\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u30a4\u30e1\u30fc\u30b8-1024x311.png\" alt=\"\u5168\u984d\u63a7\u9664\u306e\u5834\u5408\u306e\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u30a4\u30e1\u30fc\u30b8\" width=\"652\" height=\"198\" class=\"aligncenter wp-image-4295 lazyload\" \/><\/p>\n<p>\u306a\u304a\u3001\u5168\u984d\u63a7\u9664\u306e\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u533a\u5206\u7d4c\u7406\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306e\u5834\u5408\u306e\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u5168\u984d\u63a7\u9664\u306e\u5834\u5408\u306f\u3001\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d\u306b\u3064\u3044\u3066\u306f\u5168\u984d\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u9810\u304b\u3063\u3066\u3044\u308b\u58f2\u4e0a\u3052\uff08\u8ab2\u7a0e\u58f2\u4e0a\u3052\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u300c\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u9810\u304b\u3063\u3066\u3044\u306a\u3044\u58f2\u4e0a\u3052\uff08\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3067\u3042\u308b\u305f\u3081\u3001\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u5171\u901a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u5171\u901a\u3057\u3066\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u4e57\u3058\u305f\u91d1\u984d\u3060\u3051\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u30a4\u30e9\u30b9\u30c8\u306e\u30d4\u30f3\u30af\u3067\u5857\u308a\u3064\u3076\u3055\u308c\u305f\u90e8\u5206\u304c\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306e\u5834\u5408\u306e\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/12\/\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306e\u5834\u5408\u306e\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u30a4\u30e1\u30fc\u30b8-1024x311.png\" alt=\"\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306e\u5834\u5408\u306e\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u30a4\u30e1\u30fc\u30b8\" width=\"652\" height=\"198\" class=\"aligncenter wp-image-4296 lazyload\" 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