{"id":163,"date":"2019-01-09T21:05:50","date_gmt":"2019-01-09T12:05:50","guid":{"rendered":"http:\/\/kigyo-ok.org\/zeimu\/?p=163"},"modified":"2019-01-09T21:06:08","modified_gmt":"2019-01-09T12:06:08","slug":"shohizei_keika","status":"publish","type":"post","link":"https:\/\/kigyo-ok.org\/zeimu\/other_tax\/shohizei_keika\/","title":{"rendered":"\u6d88\u8cbb\u5897\u7a0e\u306b\u304a\u3051\u308b\u7d4c\u904e\u63aa\u7f6e\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u6d88\u8cbb\u7a0e\u5f15\u304d\u4e0a\u3052\u6642\u306e\u53d6\u6271\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/h2>\n

\u539f\u5247\u7684\u306b\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\u4ee5\u524d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u65e7\u6d88\u8cbb\u7a0e\u7387\u306e\uff18\uff05\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u964d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u7d4c\u904e\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3092\u9664\u3044\u3066\u65b0\u6d88\u8cbb\u7a0e\u7387\u306e\uff11\uff10\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u308b\u57fa\u6e96\u3068\u3057\u3066\u306f\u4e00\u822c\u7684\u306b\u3001\u8ca9\u58f2\u5074\u306e\u4f1a\u793e\u304c\u7d99\u7d9a\u7684\u306b\u63a1\u7528\u3057\u3066\u3044\u308b\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308a\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4f8b\uff09\u901a\u8ca9\u306a\u3069\u3067\u5546\u54c1\u3092\uff19\u6708\uff13\uff10\u65e5\u306b\u51fa\u8377\u3001\uff11\uff10\u6708\uff11\u65e5\u306b\u76f8\u624b\u5148\u306b\u5230\u7740(\u7d0d\u54c1)\u3001\u540c\u65e5\u306b\u691c\u53ce\u3057\u305f\u5834\u5408<\/p>\n

\u8ca9\u58f2\u5074\u306e\u51e6\u7406
\n\uff11\uff0e\u51fa\u8377\u57fa\u6e96\uff08\u51fa\u8377\u65e5\u306b\u58f2\u4e0a\u8a08\u4e0a\uff09\u3000\u3000\u3000\u3000\u3000\u3000\u21d2\u3000\uff18\uff05
\n\uff12\uff0e\u7d0d\u54c1\u57fa\u6e96\uff08\u7d0d\u54c1\u65e5\u306b\u58f2\u4e0a\u8a08\u4e0a\uff09\u3000\u3000\u3000\u3000\u3000\u3000\u21d2\uff11\uff10\uff05
\n\uff13\uff0e\u691c\u53ce\u57fa\u6e96\uff08\u76f8\u624b\u5148\u304c\u691c\u53ce\u3057\u305f\u65e5\u306b\u58f2\u4e0a\u8a08\u4e0a\uff09\u21d2\uff11\uff10\uff05<\/p>\n

 <\/p>\n

\u8cfc\u5165\u5074\u306e\u51e6\u7406
\n\u8ca9\u58f2\u5074\u306e\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u7a0e\u7387\u306b\u5408\u308f\u305b\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002
\n\u3064\u307e\u308a\u3001\u8acb\u6c42\u66f8\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u7d4c\u904e\u63aa\u7f6e\u306e\u5177\u4f53\u4f8b<\/h2>\n

\u305d\u308c\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u304b\u5177\u4f53\u4f8b\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u65c5\u5ba2\u904b\u8cc3\u7b49\u306e\u7a0e\u7387\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e<\/h3>\n

\u4e8b\u696d\u8005\u304c\u65c5\u5ba2\u904b\u8cc3\u3001\u6620\u753b\u30fb\u6f14\u5287\u3092\u50ac\u3059\u5834\u6240\u7b49\u3078\u306e\u5165\u5834\u6599\u91d1\u3092\uff12\uff10\uff11\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u65e5\u306e\u524d\u65e5\uff08\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\uff09\u307e\u3067\u306e\u9593\u306b\u9818\u53ce\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5b9f\u969b\u306e\u4e57\u8eca\u3084\u89b3\u5287\u7b49\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d7\u3051\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u65e7\u6d88\u8cbb\u7a0e\u7387\uff08\uff18\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u300c\u9818\u53ce\u3057\u3066\u3044\u308b\u5834\u5408\u300d\u306e\u8003\u3048\u65b9\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u5b9a\u671f\u5238\u3084\u5e74\u9593\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u3088\u3046\u306a\u4e00\u5b9a\u671f\u9593\u7d99\u7d9a\u7684\u306b\u5229\u7528\u3067\u304d\u308b\u3082\u306e\u3084\u56de\u6570\u5238\u7b49\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u3082\u3001\uff12\uff10\uff11\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u65e5\u306e\u524d\u65e5\uff08\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\uff09\u307e\u3067\u306e\u9593\u306b\u8cfc\u5165\u3057\u3066\u3044\u308c\u3070\u65e7\u6d88\u8cbb\u7a0e\u7387\uff08\uff18\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\u4e57\u8eca\u5238\u7b49\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408<\/p>\n

\u30c1\u30b1\u30c3\u30c8\u30ec\u30b9\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308a\u4e57\u8eca\u5238\u7b49\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u4e57\u8eca\u7b49\u3067\u3042\u3063\u3066\u3082\uff12\uff10\uff11\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u65e5\u306e\u524d\u65e5\uff08\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\uff09\u307e\u3067\u306e\u9593\u306b\u8cfc\u5165\u3057\u3066\u3044\u308c\u3070\u65e7\u6d88\u8cbb\u7a0e\u7387\uff08\uff18\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\uff2a\uff32\u304c\u63d0\u4f9b\u3059\u308b\u30b9\u30de\u30fc\u30c8\uff25\uff38\u306a\u3069\u304c\u5177\u4f53\u7684\u306a\u30c1\u30b1\u30c3\u30c8\u30ec\u30b9\u30b5\u30fc\u30d3\u30b9\u3067\u3001\u4e3b\u306b\u30b9\u30de\u30db\u7b49\u3092\u5229\u7528\u3057\u305f\u3082\u306e\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\uff29\uff23\u30ab\u30fc\u30c9\u306e\u30c1\u30e3\u30fc\u30b8\u306b\u3088\u308b\u4e57\u8eca\u7b49\u306e\u5834\u5408<\/p>\n

\uff29\uff23\u30ab\u30fc\u30c9\u306e\u30c1\u30e3\u30fc\u30b8\u306b\u3088\u308b\u4e57\u8eca\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\uff12\uff10\uff11\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u65e5\u306e\u524d\u65e5\uff08\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\uff09\u307e\u3067\u306e\u9593\u306b\u30c1\u30e3\u30fc\u30b8\uff08\u5165\u91d1\uff09\u3057\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u4e57\u8eca\u5238\u7b49\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u30c1\u30e3\u30fc\u30b8\uff08\u5165\u91d1\uff09\u3057\u305f\u6bb5\u968e\u3067\u4e57\u8eca\u5238\u7b49\u306e\u8ca9\u58f2\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u3068\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u65e7\u6d88\u8cbb\u7a0e\u7387\uff08\uff18\uff05\uff09\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u30fb\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u964d\u306e\u30d7\u30e9\u30f3\u5909\u66f4\u306b\u3088\u308b\u8ffd\u52a0\u6599\u91d1\u306b\u4fc2\u308b\u9069\u7528\u7a0e\u7387<\/p>\n

\u30d7\u30e9\u30f3\u5909\u66f4\u7b49\u306b\u3088\u308a\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u6599\u91d1\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u30c0\u30a6\u30f3\u30b0\u30ec\u30fc\u30c9\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u9818\u53ce\u6e08\u307f\u306e\u6599\u91d1\u306e\u4e00\u90e8\u3092\u8fd4\u91d1\u3059\u308b\u5834\u5408\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\u307e\u3067\u306e\u9593\u306b\u9818\u53ce\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u65e7\u6d88\u8cbb\u7a0e\u7387\uff08\uff18\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002
\n\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u8ffd\u52a0\u3067\u767a\u751f\u3057\u305f\u6599\u91d1\u5206\u306f\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\u307e\u3067\u306e\u9593\u306b\u9818\u53ce\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u65e7\u6d88\u8cbb\u7a0e\u7387\uff08\uff18\uff05\uff09\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002
\n\u65b0\u5e79\u7dda\u306e\u666e\u901a\u5e2d\u3092\u4e88\u7d04\u8cfc\u5165\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u30b0\u30ea\u30fc\u30f3\u5e2d\u3078\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3059\u308b\u3068\u3044\u3063\u305f\u5834\u5408\u306f\u8ffd\u52a0\u6599\u91d1\u5206\u306e\u307f\u65b0\u6d88\u8cbb\u7a0e\u7387\uff08\uff11\uff10\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002
\n\u306a\u304a\u3001\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u7b49\u304c\u65b0\u305f\u306a\u65c5\u5ba2\u904b\u9001\u5951\u7d04\u306e\u7de0\u7d50\uff08\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u964d\u306b\u4e00\u5ea6\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u3066\u6539\u3081\u3066\u8cfc\u5165\u3059\u308b\u7b49\uff09\u3068\u306a\u3063\u305f\u5834\u5408\u306f\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\u307e\u3067\u306e\u9593\u306b\u9818\u53ce\u3057\u3066\u3044\u308b\u91d1\u984d\u3082\u542b\u3081\u5168\u984d\u306b\u5bfe\u3057\u3066\u7d4c\u904e\u63aa\u7f6e\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u65b0\u6d88\u8cbb\u7a0e\u7387\uff08\uff11\uff10\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8acb\u8ca0\u5de5\u4e8b\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e<\/h3>\n

\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u964d\u306b\u5f15\u6e21\u3057\u3068\u306a\u308b\u8acb\u8ca0\u5de5\u4e8b\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u65b0\u6d88\u8cbb\u7a0e\u7387\uff08\uff11\uff10\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u8acb\u8ca0\u5de5\u4e8b\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u3092\uff12\uff10\uff11\uff19\u5e74\uff13\u6708\uff13\uff11\u65e5\u307e\u3067\u306e\u9593\u306b\u7de0\u7d50\u3057\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u964d\u306b\u76ee\u7684\u7269\u306e\u5f15\u6e21\u3057\u3092\u884c\u3046\u5834\u5408\u306e\u8acb\u8ca0\u5de5\u4e8b\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u65e7\u7a0e\u7387\uff08\uff18\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4ed6\u306b\u3082\u3001\u4e88\u7d04\u8ca9\u58f2\u306b\u4fc2\u308b\u66f8\u7c4d\u306e\u8ca9\u58f2\u3084\u8cc7\u7523\u306e\u8cb8\u4ed8\uff08\u30ea\u30fc\u30b9\u3084\u5bb6\u8cc3\u7b49\uff09\u306f\u3001\uff12\uff10\uff11\uff19\u5e74\uff13\u6708\uff13\uff11\u65e5\u307e\u3067\u306e\u9593\u306b\u7de0\u7d50\u3057\u305f\u5951\u7d04\u306b\u57fa\u3065\u304d\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8ab2\u7a0e\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u3084\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3046\u5834\u5408\u306b\u7d4c\u904e\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u65e7\u6d88\u8cbb\u7a0e\u7387\uff08\uff18\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\uff08\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\uff09\u306e\u7a0e\u7387\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e<\/h3>\n

\u4e8b\u696d\u8005\u304c\u3001\uff12\uff10\uff11\uff13\u5e74\uff11\uff10\u6708\uff11\u65e5\u304b\u3089\uff12\uff10\uff11\uff19\u5e74\uff13\u6708\uff13\uff11\u65e5\u307e\u3067\u306e\u9593\u306b\u7de0\u7d50\u3057\u305f\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306b\u4fc2\u308b\u7d42\u8eab\u5165\u5c45\u5951\u7d04\u3067\u3001\u5165\u5c45\u671f\u9593\u4e2d\u306e\u4ecb\u8b77\u6599\u91d1\uff08\u6d88\u8cbb\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u3082\u306e\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u3092\u5165\u5c45\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u5f53\u8a72\u4e00\u6642\u91d1\u306b\u3064\u3044\u3066\u5f53\u8a72\u4e8b\u696d\u8005\u304c\u4e8b\u60c5\u306e\u5909\u66f4\u305d\u306e\u4ed6\u306e\u7406\u7531\u306b\u3088\u308a\u305d\u306e\u984d\u306e\u5909\u66f4\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65e8\u306e\u5b9a\u3081\u304c\u306a\u3044\u3082\u306e\u306b\u57fa\u3065\u304d\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u524d\u304b\u3089\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u5f8c\u5f15\u304d\u7d9a\u304d\u4ecb\u8b77\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u964d\u306b\u884c\u308f\u308c\u308b\u5f53\u8a72\u5165\u5c45\u4e00\u6642\u91d1\u306b\u5bfe\u5fdc\u3059\u308b\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u65e7\u7a0e\u7387\uff08\uff18\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002
\n\u305f\u3060\u3057\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u5f53\u8a72\u4e00\u6642\u91d1\u306e\u984d\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5909\u66f4\u5f8c\u306b\u884c\u3046\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u7d4c\u904e\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n

\u901a\u77e5\u7fa9\u52d9<\/h3>\n

\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u76f8\u624b\u65b9\u306b\u5bfe\u3057\u3066\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u53ca\u3073\u9069\u7528\u3092\u53d7\u3051\u305f\u90e8\u5206\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u66f8\u9762\u3067\u901a\u77e5\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u7b49\u3067\u5185\u8a33\u3092\u8a18\u8f09\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u8a08\u4e0a\u3059\u308b\u5074\u306e\u51e6\u7406\u306b\u3064\u3044\u3066<\/h3>\n

\u7d4c\u904e\u63aa\u7f6e\u306e\u5404\u898f\u5b9a\u306b\u3088\u308a\u3001\u65e7\u7a0e\u7387\uff08\uff18\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u308b\uff13\uff11\u5e74\u65bd\u884c\u65e5\u4ee5\u5f8c\u306b\u4e8b\u696d\u8005\u304c\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u53ca\u3073\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u7d4c\u904e\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002
\n\u4f8b\u3048\u3070\u3001\u65c5\u5ba2\u904b\u8cc3\u7b49\u306e\u7a0e\u7387\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e57\u8eca\u5238\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u6d88\u8cbb\u7a0e\u7387\uff08\uff11\uff10\uff05\uff09\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u524d\u56de\u3001\u5e73\u6210\uff12\uff16\u5e74\uff14\u6708\u304b\u3089\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052\u304c\u884c\u308f\u308c\u305f\u3068\u304d\u306f\u3001\uff13\u6708\u306b\u5b9a\u671f\u5238\u306e\u8cfc\u5165\u7a93\u53e3\u306b\u9577\u86c7\u306e\u5217\u304c\u51fa\u6765\u3066\u3044\u305f\u3053\u3068\u304c\u601d\u3044\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5b9a\u671f\u7684\u306b\u65b0\u5e79\u7dda\u306b\u4e57\u3089\u308c\u308b\u65b9\u306f\u56de\u6570\u5238\u306e\u8cfc\u5165\u3001\u6620\u753b\u3084\u89b3\u5287\u30c1\u30b1\u30c3\u30c8\u306e\u65e9\u671f\u8cfc\u5165\u7b49\u3054\u691c\u8a0e\u3055\u308c\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

\u7d4c\u904e\u63aa\u7f6e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5e73\u6210\uff13\uff11\u5e74\uff08\uff12\uff10\uff11\uff19\u5e74\uff09\uff11\uff10\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u53d6\u6271\u3044\uff31\uff06\uff21\u300d\u306b\u4ed6\u306b\u3082\u7d30\u304b\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3054\u8208\u5473\u306e\u3042\u308b\u65b9\u306f\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u4e0b\u3055\u3044\u3002<\/p>\n

\u53c2\u8003URL
\n\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3000https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/pdf\/02.pdf
\n\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u7de8\u3000https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/pdf\/03.pdf<\/p>\n","protected":false},"excerpt":{"rendered":"

\u6d88\u8cbb\u7a0e\u5f15\u304d\u4e0a\u3052\u6642\u306e\u53d6\u6271\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9 \u539f\u5247\u7684\u306b\uff12\uff10\uff11\uff19\u5e74\uff19\u6708\uff13\uff10\u65e5\u4ee5\u524d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u65e7\u6d88\u8cbb\u7a0e\u7387\u306e\uff18\uff05\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff10\u6708\uff11\u65e5\u4ee5\u964d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u7d4c\u904e\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3092\u9664\u3044\u3066\u65b0\u6d88\u8cbb\u7a0e\u7387\u306e\uff11\uff10 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/posts\/163"}],"collection":[{"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/comments?post=163"}],"version-history":[{"count":1,"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/posts\/163\/revisions"}],"predecessor-version":[{"id":164,"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/posts\/163\/revisions\/164"}],"wp:attachment":[{"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/media?parent=163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/categories?post=163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kigyo-ok.org\/zeimu\/wp-json\/wp\/v2\/tags?post=163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}