{"id":11130,"date":"2023-11-23T11:30:00","date_gmt":"2023-11-23T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=11130"},"modified":"2023-11-20T14:16:29","modified_gmt":"2023-11-20T05:16:29","slug":"%e9%81%a9%e7%94%a8%e7%a8%8e%e7%8e%87%e3%81%8c10%e3%81%ae%e3%81%bf%e3%81%ae%e8%ab%8b%e6%b1%82%e6%9b%b8%e3%81%af%e3%81%a9%e3%81%86%e6%9b%b8%e3%81%8f%ef%bc%9f%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/11130\/","title":{"rendered":"\u9069\u7528\u7a0e\u7387\u304c10%\u306e\u307f\u306e\u8acb\u6c42\u66f8\u306f\u3069\u3046\u66f8\u304f\uff1f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u7279\u5225\u306a\u5bfe\u5fdc\u306f\u5fc5\u8981\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/applicable-tax-rate-10percent-invoice-main-1024x538.png\" alt=\"\" class=\"wp-image-11144\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/applicable-tax-rate-10percent-invoice-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/applicable-tax-rate-10percent-invoice-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/applicable-tax-rate-10percent-invoice-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/applicable-tax-rate-10percent-invoice-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"https:\/\/kurojica.com\/invoice\/\" title=\"\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c2023\u5e7410\u6708\u304b\u3089\u3067\u958b\u59cb\u3055\u308c\u3001\u4e8b\u696d\u8005\u304c\u6d88\u8cbb\u7a0e\u306e\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306e\u767a\u884c\u3068\u4fdd\u5b58\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u3054\u3068\u306e\u8acb\u6c42\u984d\u3068\u6d88\u8cbb\u7a0e\u3092\u660e\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u9069\u7528\u7a0e\u7387\u304c10%\u306e\u307f\u306e\u8acb\u6c42\u66f8\u306e\u5834\u5408\u3084\u3001\u8907\u5408\u7684\u306b\u6a19\u6e96\u7a0e\u738710\uff05\u3068\u8efd\u6e1b\u7a0e\u73878\uff05\u306a\u3069\u304c\u6df7\u5728\u3059\u308b\u5834\u5408\u306e\u8acb\u6c42\u66f8\u306e\u5f62\u5f0f\u306a\u3069\u3082\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066<\/a><ul><li><a href=\"#i-2\">\u8acb\u6c42\u66f8\u306b\u5fc5\u305a\u8a18\u8f09\u3059\u308b\u3079\u304d\u4e8b\u9805<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7d4c\u904e\u63aa\u7f6e<\/a><\/li><li><a href=\"#10\">\u8acb\u6c42\u66f8\u306e\u7a0e\u7387\u304c10%\u306e\u307f\u306e\u8acb\u6c42\u66f8\u306f\u3069\u3046\u66f8\u304f\u306e\uff1f<\/a><ul><li><a href=\"#10-2\">\u7a0e\u7387\u304c10%\u306e\u307f\u306e\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9<\/a><\/li><li><a href=\"#i-4\">\u305d\u306e\u4ed6\u306e\u6ce8\u610f\u70b9<\/a><\/li><\/ul><\/li><li><a href=\"#i-5\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\u306e\u6ce8\u610f\u4e8b\u9805<\/a><ul><li><a href=\"#3\">3\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001<\/a><\/li><li><a href=\"#3-2\">3\u4e07\u5186\u672a\u6e80\u306e\u81ea\u52d5\u8ca9\u58f2\u6a5f\u306b\u3088\u308b\u8cfc\u5165<\/a><\/li><li><a href=\"#i-6\">\u5f93\u696d\u54e1\u7b49\u306b\u652f\u7d66\u3059\u308b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u51fa\u5f35\u65c5\u8cbb\u7b49\uff08\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u53ca\u3073\u901a\u52e4\u624b\u5f53\uff09\u3084\u901a\u52e4\u8cbb<\/a><\/li><\/ul><\/li><li><a href=\"#i-7\">\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066<\/a><ul><li><a href=\"#i-8\">\u4f5c\u696d\u52b9\u7387\u6027\u304c\u5411\u4e0a\u3059\u308b<\/a><\/li><li><a href=\"#i-9\">\u8acb\u6c42\u696d\u52d9\u306e\u8ffd\u8de1\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/a><\/li><li><a href=\"#i-10\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3067\u304d\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#i-11\">\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u3079\u304d\u7406\u7531<\/a><ul><li><a href=\"#i-12\">\u8acb\u6c42\u66f8\u4fdd\u5b58\u306e\u6cd5\u5f8b\u6539\u6b63\uff08\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u65bd\u884c\uff09<\/a><\/li><li><a href=\"#i-13\">\u66f8\u5eab\u7b49\u306e\u4fdd\u7ba1\u30b3\u30b9\u30c8\u3084\u30b9\u30da\u30fc\u30b9\u524a\u6e1b\u304c\u53ef\u80fd<\/a><\/li><li><a href=\"#i-14\">\u8acb\u6c42\u5185\u5bb9\u306e\u691c\u7d22\u304c\u5bb9\u6613\u306b\u306a\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#i-15\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066<\/strong><\/span><\/h2>\n\n\n\n<p>2023\u5e7410\u6708\u3088\u308a\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u8005\u304c\u8ca0\u62c5\u3059\u308b\u6d88\u8cbb\u7a0e\u306f\u3001\u591a\u6bb5\u968e\u306e\u6d41\u901a\u7d4c\u8def\u3092\u7d4c\u3066\u3001\u751f\u7523\u3059\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u4e0a\u4e57\u305b\u3055\u308c\u3001\u6700\u7d42\u7684\u306b\u306f\u4e00\u822c\u6d88\u8cbb\u8005\u306b\u8acb\u6c42\u3055\u308c\u3001\u6700\u7d42\u6d88\u8cbb\u8005\u304c\u6d88\u8cbb\u7a0e\u7b49\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u8005\u304c\u3001\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u304b\u3089\u4ed5\u5165\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u304f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u5236\u5ea6\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u8005\u304c\u3053\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3068\u4fdd\u5b58\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u306b\u5fc5\u8981\u306a\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u4f8b\u304c\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u300d\u3067\u901a\u9054\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3061\u3089\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u5fc5\u305a\u8a18\u8f09\u3059\u308b\u3079\u304d\u4e8b\u9805\u304c\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u8acb\u6c42\u66f8\u306b\u5fc5\u305a\u8a18\u8f09\u3059\u308b\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/invoice-requirements-example-1024x1024.png\" alt=\"\" class=\"wp-image-11056\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/invoice-requirements-example-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/invoice-requirements-example-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/invoice-requirements-example-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/invoice-requirements-example-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/invoice-requirements-example-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/invoice-requirements-example.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ol>\n<li>\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u767b\u9332\u756a\u53f7\u2003<\/li>\n\n\n\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u2003<\/li>\n\n\n\n<li>\u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<\/li>\n\n\n\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u7a0e\u8fbc\u5bfe\u4fa1\uff08\u53c8\u306f\u7a0e\u629c\u5bfe\u4fa1\uff09\u306e\u984d\u53ca\u3073\u9069\u7528\u7a0e\u7387\u2003<\/li>\n\n\n\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u3000<\/li>\n\n\n\n<li>\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\uff08\u540d\u79f0\uff09<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u7b87\u6240\u306f\u3001\u2463\u306e\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u7a0e\u8fbc\u5bfe\u4fa1\uff08\u53c8\u306f\u7a0e\u629c\u5bfe\u4fa1\uff09\u306e\u984d\u53ca\u3073\u9069\u7528\u7a0e\u7387\u3068\u3001\u2464\u306e\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u73fe\u72b6\u306f10\uff05\u304c\u6a19\u6e96\u7a0e\u7387\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4ee4\u548c\u5143\u5e74\uff082019\u5e74\uff0910\u67081\u65e5\u3088\u308a\u300c\u9152\u985e\u30fb\u5916\u98df\u3092\u9664\u304f\u98f2\u98df\u6599\u54c1\u300d\u53ca\u3073\u300c\u5b9a\u671f\u8cfc\u8aad\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u305f\u90312\u56de\u4ee5\u4e0a\u767a\u884c\u3055\u308c\u308b\u65b0\u805e\u300d\u3092\u5bfe\u8c61\u3068\u3057\u3066\u30018\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u4fc2\u306e\u306a\u3044\u8acb\u6c42\u5185\u5bb9\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u533a\u5206\u3057\u3066\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7d4c\u904e\u63aa\u7f6e<\/strong><\/span><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u53d7\u4ed8\u306f2023\u5e749\u670830\u65e5\u7d42\u4e86\u3057\u307e\u3057\u305f\u304c\u3001\u4e8b\u696d\u8005\u306e\u5b9f\u52d9\u8ca0\u62c5\u3084\u793e\u4f1a\u7684\u306a\u610f\u898b\u3092\u8003\u616e\u3057\u3066\u3001\u7533\u3057\u8fbc\u307f\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u767b\u9332\u3057\u306a\u3044\u5834\u5408\u306b\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u539f\u5247\u7684\u306b\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u30016\u5e74\u9593\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u304b\u3089\u306e\u8acb\u6c42\u66f8\u3067\u3082\u4e00\u5b9a\u5272\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4ee5\u4e0b\u306e\u5e74\u9650\u3068\u5272\u5408\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/09\/transitional-measures-1024x1024.png\" alt=\"\" class=\"wp-image-10655\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/09\/transitional-measures-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/09\/transitional-measures-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/09\/transitional-measures-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/09\/transitional-measures-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/09\/transitional-measures-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/09\/transitional-measures.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ol>\n<li>\u4ee4\u548c5\u5e7410\u67081\u65e5\uff5e\u4ee4\u548c8\u5e749\u670830\u65e5\uff1a\u4ed5\u5165\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u3046\u306180%\u63a7\u9664\u304c\u53ef\u80fd<\/li>\n\n\n\n<li>\u4ee4\u548c8\u5e7410\u67081\u65e5\uff5e\u4ee4\u548c11\u5e749\u670830\u65e5\uff1a\u4ed5\u5165\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u3046\u306150%\u63a7\u9664\u304c\u53ef\u80fd<\/li>\n\n\n\n<li>\u4ee4\u548c11\u5e7410\u67081\u65e5\uff5e\uff1a\u63a7\u9664\u306a\u3057<\/li>\n<\/ol>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf#page=16\" target=\"_blank\" rel=\"noopener\" title=\"\u514d\u7a0e\u4e8b\u696d\u8005\u7b49\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\">\u514d\u7a0e\u4e8b\u696d\u8005\u7b49\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"10\"><strong>\u8acb\u6c42\u66f8\u306e\u7a0e\u7387\u304c10%\u306e\u307f\u306e\u8acb\u6c42\u66f8\u306f\u3069\u3046\u66f8\u304f\u306e\uff1f<\/strong><\/span><\/h2>\n\n\n\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8efd\u6e1b\u7a0e\u7387\uff088\uff05\uff09\u3068\u6a19\u6e96\u7a0e\u7387\uff0810\uff05\uff09\u3068\u6d88\u8cbb\u7a0e\u306e\u304b\u304b\u3089\u306a\u3044\u53d6\u5f15\uff080\uff05\uff09\u304c\u6df7\u5728\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001<\/p>\n\n\n\n<ul>\n<li>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8<\/li>\n\n\n\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d<\/li>\n<\/ul>\n\n\n\n<p>\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-classified-invoice-1024x1024.png\" alt=\"\" class=\"wp-image-11139\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-classified-invoice-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-classified-invoice-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-classified-invoice-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-classified-invoice-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-classified-invoice-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-classified-invoice.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3068\u304d\u306f\u3001\u4ee5\u4e0b\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u300c\u203b\u300d\u306a\u3069\u306e\u8a18\u53f7\u3084\u756a\u53f7\u3092\u4f7f\u7528\u3057\u3066\u8a18\u8f09\u3059\u308b<\/li>\n\n\n\n<li>\u540c\u4e00\u8acb\u6c42\u66f8\u5185\u3067\u7a0e\u7387\u3054\u3068\u306b\u5546\u54c1\u3092\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b<\/li>\n\n\n\n<li>\u7a0e\u7387\u3054\u3068\u306b\u8acb\u6c42\u66f8\u3092\u5206\u3051\u3066\u767a\u884c\u3059\u308b<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306f\u7a0e\u7387\u3054\u3068\u306b1\u56de\u306e\u307f\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u6b21\u306e\u8a18\u8f09\u4f8b\u306b\u3042\u308b\u901a\u308a\u3001<\/p>\n\n\n\n<ul>\n<li>8\uff05\u5bfe\u8c61\u306e\u54c1\u76ee\u306e\u5408\u8a08\uff0827,060\u5186\uff09\u00d78\uff05<\/li>\n\n\n\n<li>10\uff05\u5bfe\u8c61\u306e\u54c1\u76ee\u306e\u5408\u8a08\uff0828,158\u5186\uff09\u00d710\uff05<\/li>\n<\/ul>\n\n\n\n<p>\u3067\u3001\u7b97\u51fa\u3057\u305f\u3082\u306e\u3092\u5408\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-excluded-invoice-1024x1024.png\" alt=\"\" class=\"wp-image-11142\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-excluded-invoice-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-excluded-invoice-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-excluded-invoice-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-excluded-invoice-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-excluded-invoice-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-excluded-invoice.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4ee5\u524d\u306f\u3088\u304f\u3055\u308c\u3066\u3044\u305f\u3001\u54c1\u76ee\u3054\u3068\u306b\u6d88\u8cbb\u7a0e\u7387\u3092\u4e57\u3058\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u7a0e\u8fbc\u4fa1\u683c\u3092\u524d\u63d0\u3068\u3057\u305f\u3068\u304d\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u300c\u5408\u8a08\u91d1\u984d\u00d78\u00f7108\u300d\u307e\u305f\u306f\u300c\u5408\u8a08\u91d1\u984d\u00d710\u00f7110\u300d\u3092\u4e57\u3058\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7aef\u6570\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-included-invoice-1024x1024.png\" alt=\"\" class=\"wp-image-11143\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-included-invoice-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-included-invoice-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-included-invoice-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-included-invoice-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-included-invoice-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-tax-included-invoice.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"10-2\"><strong>\u7a0e\u7387\u304c10%\u306e\u307f\u306e\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9<\/strong><\/span><\/h3>\n\n\n\n<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u304c\u306a\u304f\u3001\u6a19\u6e96\u7a0e\u7387\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u306e\u5408\u8a08\u984d\uff088\uff05\u30010\u5186\u306a\u3069\uff09\u306e\u8a18\u8f09\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-10percent-invoice-1024x1024.png\" alt=\"\" class=\"wp-image-11140\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-10percent-invoice-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-10percent-invoice-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-10percent-invoice-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-10percent-invoice-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-10percent-invoice-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-10percent-invoice.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>\u7a0e\u7387\u304c8%\u306e\u307f\u306e\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9<\/strong><\/p>\n\n\n\n<p>\u306a\u304a\u3001\u6a19\u6e96\u7a0e\u7387\u306e\u54c1\u76ee\u304c\u306a\u304f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u8acb\u6c42\u66f8\u306b\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u54c1\u76ee\u306e\u307f\u3067\u3042\u308b\u65e8\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-8percent-invoice-1024x1024.png\" alt=\"\" class=\"wp-image-11141\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-8percent-invoice-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-8percent-invoice-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-8percent-invoice-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-8percent-invoice-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-8percent-invoice-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/sample-of-only-8percent-invoice.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\"><strong>\u305d\u306e\u4ed6\u306e\u6ce8\u610f\u70b9<\/strong><\/span><\/h3>\n\n\n\n<p>\u6a19\u6e96\u7a0e\u7387\u306e\u53d6\u5f15\u306e\u307f\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u53d6\u5f15\u5148\u304b\u3089\u4ea4\u4ed8\u3092\u6c42\u3081\u3089\u308c\u305f\u3068\u304d\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u3069\uff09\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u514d\u7a0e\u53d6\u5f15\u3001\u975e\u8ab2\u7a0e\u53d6\u5f15\u53ca\u3073\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u306e\u307f\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-5\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\u306e\u6ce8\u610f\u4e8b\u9805<\/strong><\/span><\/h2>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"3\"><strong><strong>3\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b<\/strong><\/strong>\u65c5\u5ba2\u306e\u904b\u9001<\/span><\/h3>\n\n\n\n<p>3\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\u304b\u3069\u3046\u304b\u306f\u30011\u56de\u306e\u5229\u7528\u3067\u652f\u6255\u308f\u308c\u308b\u306e\u7a0e\u8fbc\u4fa1\u984d\u304c3\u4e07\u5186\u672a\u6e80\u304b\u3069\u3046\u304b\u3067\u5224\u5b9a\u3057\u307e\u3059\u30021\u5546\u54c1\uff08\u5207\u7b261\u679a\uff09\u3054\u3068\u306e\u91d1\u984d\u3084\u3001\u6708\u307e\u3068\u3081\u7b49\u306e\u91d1\u984d\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\uff08\u5224\u5b9a\u4f8b\uff09<\/strong><br>\u6771\u4eac\u2010\u65b0\u5927\u962a\u9593\u306e\u65b0\u5e79\u7dda\u306e\u5927\u4eba\u904b\u8cc3\u304c 13,000 \u5186\u3067\u3042\u308a\u30014\u4eba\u5206\u306e\u904b\u9001\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3046<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u306f\u30014\u4eba\u5206\u306e52,000 \u5186\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"3-2\"><strong>3\u4e07\u5186\u672a\u6e80\u306e\u81ea\u52d5\u8ca9\u58f2\u6a5f\u306b\u3088\u308b\u8cfc\u5165<\/strong><\/span><\/h3>\n\n\n\n<p>\u3053\u3053\u3067\u3044\u3046\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3068\u306f\u3001\u4ee3\u91d1\u306e\u53d7\u9818\u3068\u5546\u54c1\u306e\u8b72\u6e21\u7b49\u304c\u81ea\u52d5\u3067\u884c\u308f\u308c\u308b\u6a5f\u68b0\u88c5\u7f6e\u3067\u3059\u3002\u3053\u306e\u6a5f\u68b0\u88c5\u7f6e\u306e\u307f\u3067\u3001\u4ee3\u91d1\u306e\u53d7\u9818\u3068\u5546\u54c1\u306e\u8b72\u6e21\u7b49\u304c\u5b8c\u7d50\u3059\u308b\u53d6\u5f15\u306e\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\uff08\u5224\u5b9a\u4f8b\uff09<\/strong><br>\u81ea\u52d5\u8ca9\u58f2\u6a5f\u306b\u3088\u308b\u98f2\u98df\u6599\u54c1\u306e\u8ca9\u58f2\u3001\u30b3\u30a4\u30f3\u30ed\u30c3\u30ab\u30fc\u3084\u30b3\u30a4\u30f3\u30e9\u30f3\u30c9\u30ea\u30fc\u7b49\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\u306a\u3069<\/p>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-07.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u4ea4\u4ed8\u7fa9\u52d9\u306e\u514d\u9664\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308bQ\uff06A\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\"><strong>\u5f93\u696d\u54e1\u7b49\u306b\u652f\u7d66\u3059\u308b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u51fa\u5f35\u65c5\u8cbb\u7b49\uff08\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u53ca\u3073\u901a\u52e4\u624b\u5f53\uff09\u3084\u901a\u52e4\u8cbb<\/strong><\/span><\/h3>\n\n\n\n<p>\u793e\u54e1\u306b\u652f\u7d66\u3059\u308b\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u3084\u901a\u52e4\u8cbb\u306e\u3046\u3061\u3001\u305d\u306e\u51fa\u5f35\u306e\u300c\u901a\u5e38\u306b\u5fc5\u8981\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u300d\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u300c\u901a\u5e38\u5fc5\u8981\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u300d\u3068\u306f\u3001\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u7bc4\u56f2\u5185\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/02\/02.htm#a-03\" target=\"_blank\" rel=\"noopener\" title=\"\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\uff19\u2212\uff13\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff13\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<p>\u307e\u305f\u3001\u901a\u52e4\u624b\u5f53\u306e\u3046\u3061\u3001\u300c\u901a\u52e4\u306b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u300d\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u307e\u3059\u3002\u306a\u304a\u3001\u300c\u901a\u52e4\u306b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u300d\u3068\u306f\u3001\u4e0a\u8a18\u306e\u51fa\u5f35\u65c5\u8cbb\u7b49\u3068\u306f\u9055\u3044\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u91d1\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u554f\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-7\"><strong>\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066<\/strong><\/span><\/h2>\n\n\n\n<p>\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u306e\u8acb\u6c42\u66f8\u306b\u5fc5\u8981\u9805\u76ee\u304c\u3082\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u305f\u3081\u3001\u30e1\u30ea\u30c3\u30c8\u3092\u8003\u616e\u3057\u3066\u7a4d\u6975\u7684\u306b\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u30e1\u30ea\u30c3\u30c8\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-8\"><strong>\u4f5c\u696d\u52b9\u7387\u6027\u304c\u5411\u4e0a\u3059\u308b<\/strong><\/span><\/h3>\n\n\n\n<p>\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u8acb\u6c42\u51e6\u7406\u306e\u901f\u5ea6\u3068\u6b63\u78ba\u6027\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5f93\u6765\u306e\u624b\u4f5c\u696d\u306e\u524a\u6e1b\u306b\u3088\u308a\u3001\u4ed6\u306e\u751f\u7523\u6027\u306e\u9ad8\u3044\u696d\u52d9\u3078\u306e\u30b7\u30d5\u30c8\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8aa4\u8a18\u5165\u3084\u652f\u6255\u6f0f\u308c\u306a\u3069\u306e\u30df\u30b9\u304c\u7121\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-9\"><strong>\u8acb\u6c42\u696d\u52d9\u306e\u8ffd\u8de1\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/strong><\/span><\/h3>\n\n\n\n<p>\u8acb\u6c42\u306e\u72b6\u6cc1\u3084\u8acb\u6c42\u5c65\u6b74\u3092\u7c21\u5358\u306b\u8ffd\u8de1\u3067\u304d\u307e\u3059\u3002\u8acb\u6c42\u696d\u52d9\u306f\u95a2\u4fc2\u3059\u308b\u90e8\u7f72\u304c\u8907\u6570\u306b\u6e21\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u55b6\u696d\u90e8\u304c\u8acb\u6c42\u3092\u7d4c\u7406\u90e8\u306b\u4f9d\u983c\u3057\u3001\u7d4c\u7406\u90e8\u304b\u3089\u53d6\u5f15\u5148\u306b\u8acb\u6c42\u66f8\u3092\u767a\u9001\u3057\u3001\u58f2\u639b\u91d1\u306e\u5165\u91d1\u3092\u5f85\u3061\u307e\u3059\u3002\u5f53\u8a72\u8acb\u6c42\u304c\u3044\u307e\u3069\u306e\u90e8\u7f72\u3067\u6ede\u3063\u3066\u3044\u308b\u304b\u306a\u3069\u3001\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u767a\u884c\u72b6\u6cc1\u304c\u77ac\u6642\u306b\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-10\"><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3067\u304d\u308b<\/strong><\/span><\/h3>\n\n\n\n<p>\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30e1\u30fc\u30eb\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u9001\u53d7\u4fe1\u3059\u308b\u6a5f\u80fd\u304c\u3042\u308b\u305f\u3081\u3001\u76f8\u624b\u5148\u3068\u306e\u7d19\uff08\u90f5\u9001\uff09\u3067\u306e\u3084\u308a\u53d6\u308a\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u30022024\u5e741\u6708\u3088\u308a\u5c0e\u5165\u3055\u308c\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-11\"><strong>\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u3079\u304d\u7406\u7531<\/strong><\/span><\/h2>\n\n\n\n<h3 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