{"id":7773,"date":"2023-03-29T11:30:00","date_gmt":"2023-03-29T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=7773"},"modified":"2023-04-27T18:48:29","modified_gmt":"2023-04-27T09:48:29","slug":"%e8%a8%bc%e6%86%91%e6%9b%b8%e9%a1%9e%e3%81%a8%e3%81%af%ef%bc%9f%e9%9b%bb%e5%ad%90%e5%8c%96%e3%81%99%e3%82%8b%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%82%84%e4%bf%9d%e5%ad%98%e6%9c%9f%e9%96%93%e3%81%8b","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/7773\/","title":{"rendered":"\u8a3c\u6191\u66f8\u985e\u3068\u306f\uff1f\u96fb\u5b50\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u4fdd\u5b58\u671f\u9593\u304b\u3089\u9069\u5207\u306a\u4fdd\u5b58\u65b9\u6cd5\u307e\u3067\u89e3\u8aac\uff01"},"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\/03\/what-is-documentary-evidence-main-1024x538.png\" alt=\"\" class=\"wp-image-7774\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/what-is-documentary-evidence-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/what-is-documentary-evidence-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/what-is-documentary-evidence-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/what-is-documentary-evidence-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>\u30c6\u30ec\u30ef\u30fc\u30af\u306e\u666e\u53ca\u306a\u3069\u306b\u3088\u308a\u3001\u7d4c\u7406\u696d\u52d9\u306b\u304a\u3044\u3066\u3082\u96fb\u5b50\u5316\u304c\u63a8\u9032\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u306e\u6539\u6b63\u3082\u3042\u308a\u3001\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u3066\u3044\u308b\u4f01\u696d\u3082\u591a\u3044\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u7686\u3055\u307e\u306b\u5411\u3051\u3066\u3001\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u307e\u305f\u96fb\u5b50\u4fdd\u5b58\u306e\u305f\u3081\u306e\u95a2\u9023\u6cd5\u4ee4\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u96fb\u5b50\u4fdd\u5b58\u3067\u304d\u308b\u306e\u306f\u3069\u306e\u8a3c\u6191\u66f8\u985e\u306a\u306e\u3060\u308d\u3046\uff1f\u300d\u300c\u90f5\u9001\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308b\u306e\u304c\u826f\u3044\u306e\u3060\u308d\u3046\uff1f\u300d\u3068\u304a\u60a9\u307f\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u65b9\u306f\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u8aad\u3093\u3067\u304f\u3060\u3055\u3044\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\">\u8a3c\u6191\u66f8\u985e\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-2\">\u8a3c\u6191\u66f8\u985e\u306e\u7a2e\u985e\u3068\u5177\u4f53\u4f8b<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\">\u8a3c\u6191\u66f8\u985e\u3092\u96fb\u5b50\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#i-4\">\u30b3\u30b9\u30c8\u306e\u524a\u6e1b<\/a><\/li><li><a href=\"#i-5\">\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u5bfe\u5fdc\u53ef\u80fd<\/a><\/li><li><a href=\"#i-6\">\u691c\u7d22\u6027\u306e\u5411\u4e0a<\/a><\/li><li><a href=\"#i-7\">\u7d1b\u5931\u30fb\u6ec5\u5931\u30ea\u30b9\u30af\u306e\u6291\u5236<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u8a3c\u6191\u66f8\u985e\u3092\u96fb\u5b50\u5316\u3057\u305f\u5834\u5408\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#i-9\">\u5c0e\u5165\u30b3\u30b9\u30c8\u304c\u5fc5\u8981<\/a><\/li><li><a href=\"#i-10\">\u60c5\u5831\u6f0f\u6d29\u306e\u5371\u967a\u6027<\/a><\/li><li><a href=\"#i-11\">\u8996\u8a8d\u6027\u30fb\u5229\u4fbf\u6027\u306e\u4f4e\u4e0b<\/a><\/li><\/ul><\/li><li><a href=\"#i-12\">\u8a3c\u6191\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\uff1f<\/a><ul><li><a href=\"#i-13\">\u66f8\u985e\u306b\u3088\u3063\u3066\u4fdd\u5b58\u671f\u9593\u304c\u7570\u306a\u308b<\/a><\/li><li><a href=\"#i-14\">\u8aa4\u3063\u3066\u4fdd\u5b58\u671f\u9593\u7d4c\u904e\u524d\u306b\u7834\u68c4\u3057\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-15\">\u96fb\u5b50\u4fdd\u5b58\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-16\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6982\u8981<\/a><\/li><li><a href=\"#i-17\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63<\/a><\/li><li><a href=\"#i-18\">\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u8a31\u5bb9\u3055\u308c\u308b\u300c\u5ba5\u6055\u63aa\u7f6e\u300d<\/a><\/li><li><a href=\"#i-19\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u8a3c\u6191\u66f8\u985e\u306e\u4fdd\u5b58<\/a><\/li><\/ul><\/li><li><a href=\"#i-20\">\u96fb\u5b50\u4fdd\u5b58\u306e\u4ed5\u65b9\u306f\u30e1\u30fc\u30eb\u3068\u90f5\u9001\u3067\u9055\u3044\u304c\u3042\u308b\uff1f<\/a><ul><li><a href=\"#i-21\">\u30e1\u30fc\u30eb\u3067\u8a3c\u6191\u66f8\u985e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/a><\/li><li><a href=\"#i-22\">\u90f5\u9001\uff08\u7d19\uff09\u3067\u8a3c\u6191\u66f8\u985e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/a><\/li><li><a href=\"#i-23\">\u30e1\u30fc\u30eb\u3068\u90f5\u9001\u4e21\u65b9\u3067\u8a3c\u6191\u66f8\u985e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#i-24\">\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u306b\u304a\u3051\u308b\u95a2\u9023\u6cd5\u4ee4<\/a><ul><li><ul><li><a href=\"#e\">\uff1ce-\u6587\u66f8\u6cd5\uff1e<\/a><\/li><li><a href=\"#i-25\">\uff1c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff1e<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#i-26\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u8a3c\u6191\u66f8\u985e\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u4ed5\u8a33\u3092\u884c\u3046\u969b\u306a\u3069\u306b\u53c2\u7167\u3059\u308b\u3001\u9818\u53ce\u66f8\u3084\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u3001\u3044\u308f\u3086\u308b\u53d6\u5f15\u306e\u8a3c\u62e0\u66f8\u985e\u3092\u300c\u8a3c\u6191\u66f8\u985e\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u306f\u4e8b\u696d\u3092\u9032\u3081\u3066\u3044\u304f\u4e2d\u3067\u3001\u58f2\u8cb7\u5951\u7d04\u3084\u5546\u54c1\u306e\u4ed5\u5165\u30fb\u58f2\u4e0a\u3001\u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u652f\u6255\u3044\u306a\u3069\u3001\u305f\u304f\u3055\u3093\u306e\u53d6\u5f15\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u4eee\u306b\u3059\u3079\u3066\u306e\u53d6\u5f15\u304c\u53e3\u7d04\u675f\u3067\u3042\u3063\u305f\u3068\u3059\u308c\u3070\u3001\u53d6\u5f15\u5185\u5bb9\u304c\u628a\u63e1\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u3046\u3059\u308b\u3068\u6b63\u78ba\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308b\u305f\u3081\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u304c\u8a18\u3057\u3066\u3042\u308b\u8a3c\u6191\u66f8\u985e\u3092\u78ba\u5b9f\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\">\u8a3c\u6191\u66f8\u985e\u306e\u7a2e\u985e\u3068\u5177\u4f53\u4f8b<\/span><\/h3>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u306f\u5927\u304d\u304f\u5206\u985e\u3057\u3066\u3001\u4ee5\u4e0b\u306e4\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u4ed5\u5165\u306b\u304b\u304b\u308f\u308b\u66f8\u985e<\/li>\n\n\n\n<li>\u58f2\u4e0a\u306b\u304b\u304b\u308f\u308b\u66f8\u985e<\/li>\n\n\n\n<li>\u4eba\u4e8b\u306b\u304b\u304b\u308f\u308b\u66f8\u985e<\/li>\n\n\n\n<li>\u305d\u306e\u4ed6\u4e8b\u696d\u904b\u55b6\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/li>\n<\/ol>\n\n\n\n<p>\u307e\u305f\u3001\u8a3c\u6191\u66f8\u985e\u306e\u7a2e\u985e\u3068\u5177\u4f53\u4f8b\u3092\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u5404\u8a3c\u6191\u66f8\u985e\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u5177\u4f53\u4f8b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8a3c\u6191\u66f8\u985e\u306e\u7a2e\u985e<\/td><td>\u8a3c\u6191\u66f8\u985e\u306e\u5177\u4f53\u4f8b<\/td><\/tr><tr><td>\u4ed5\u5165\u306b\u95a2\u308f\u308b\u66f8\u985e<\/td><td>\u5951\u7d04\u66f8\u3001\u767a\u6ce8\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u30ec\u30b7\u30fc\u30c8\u306a\u3069<\/td><\/tr><tr><td>\u58f2\u4e0a\u306b\u95a2\u308f\u308b\u66f8\u985e<\/td><td>\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u3001\u7d0d\u54c1\u66f8\u306e\u63a7\u3048\u306a\u3069<\/td><\/tr><tr><td>\u4eba\u4e8b\u306b\u95a2\u308f\u308b\u66f8\u985e<\/td><td>\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u306e\u660e\u7d30\u3001\u30bf\u30a4\u30e0\u30ab\u30fc\u30c9\u306a\u3069<\/td><\/tr><tr><td>\u305d\u306e\u4ed6\u4e8b\u696d\u904b\u55b6\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/td><td>\u9810\u91d1\u901a\u5e33\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u660e\u7d30\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u306a\u3069<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u3092\u6b63\u3057\u304f\u898b\u3084\u3059\u3044\u5f62\u3067\u7ba1\u7406\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u6307\u6458\u3055\u308c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u52a0\u7b97\u7a0e\u306a\u3069\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u53d6\u5f15\u5148\u3068\u4ea4\u308f\u3057\u305f\u66f8\u985e\u3092\u7d1b\u5931\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u53d6\u5f15\u76f8\u624b\u306b\u30eb\u30fc\u30ba\u306a\u5370\u8c61\u3092\u4e0e\u3048\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u66f8\u985e\u306e\u7ba1\u7406\u304c\u675c\u64b0\u3067\u3042\u308b\u3068\u3001\u4e0d\u6b63\u306a\u53d6\u5f15\u304c\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u308b\u53ef\u80fd\u6027\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0a\u306e\u7406\u7531\u304b\u3089\u3001\u8a3c\u6191\u66f8\u985e\u306f\u6b63\u78ba\u306b\u4fdd\u5b58\u30fb\u7ba1\u7406\u3057\u3001\u4f01\u696d\u306e\u4fe1\u983c\u3092\u843d\u3068\u3055\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u8a3c\u6191\u66f8\u985e\u3092\u96fb\u5b50\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u30b3\u30b9\u30c8\u306e\u524a\u6e1b<\/li>\n\n\n\n<li>\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u5bfe\u5fdc\u53ef\u80fd<\/li>\n\n\n\n<li>\u691c\u7d22\u6027\u306e\u5411\u4e0a<\/li>\n\n\n\n<li>\u7d1b\u5931\u30fb\u6ec5\u5931\u30ea\u30b9\u30af\u306e\u6291\u5236<\/li>\n<\/ol>\n\n\n\n<p>1\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\">\u30b3\u30b9\u30c8\u306e\u524a\u6e1b<\/span><\/h3>\n\n\n\n<p>\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3001\u30b3\u30d4\u30fc\u306e\u30a4\u30f3\u30af\u4ee3\u306e\u652f\u51fa\u3084\u4fdd\u5b58\u30b9\u30da\u30fc\u30b9\u78ba\u4fdd\u306e\u624b\u9593\u3001\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u4f5c\u696d\u3092\u7701\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cbb\u7528\u3068\u6642\u9593\u306e\u4e21\u9762\u3067\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3092\u884c\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\">\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u5bfe\u5fdc\u53ef\u80fd<\/span><\/h3>\n\n\n\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u611f\u67d3\u62e1\u5927\u306b\u4f34\u3044\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u304c\u63a8\u9032\u3055\u308c\u3001\u73fe\u5728\u3082\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u63a8\u9032\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u3092\u884c\u3048\u3070\u3001\u7d19\u306e\u8cc7\u6599\u3092\u6271\u3046\u3053\u3068\u304c\u591a\u3044\u7d4c\u7406\u62c5\u5f53\u8005\u3067\u3082\u3001\u81ea\u5b85\u3067\u696d\u52d9\u304c\u3067\u304d\u308b\u306a\u3069\u3001\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3078\u306e\u5bfe\u5fdc\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\">\u691c\u7d22\u6027\u306e\u5411\u4e0a<\/span><\/h3>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u3092\u672a\u5c0e\u5165\u306e\u4f01\u696d\u3067\u306f\u3001\u66f8\u985e\u3092\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u904e\u53bb\u306e\u8cc7\u6599\u3092\u63a2\u3057\u305f\u3044\u3068\u304d\u306b\u300c\u3042\u308c\u306f\u3069\u3053\u306e\u66f8\u5eab\u306b\u4fdd\u5b58\u3057\u305f\u3093\u3060\u308d\u3046\uff1f\u300d\u3068\u60a9\u3093\u3060\u7d4c\u9a13\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n\n\n\n<p>\u96fb\u5b50\u5316\u3092\u884c\u3046\u3068\u3001\u30ad\u30fc\u30ef\u30fc\u30c9\u306a\u3069\u306e\u691c\u7d22\u6761\u4ef6\u3092\u6307\u5b9a\u3057\u3066\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3092\u52b9\u7387\u7684\u306b\u63a2\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\">\u7d1b\u5931\u30fb\u6ec5\u5931\u30ea\u30b9\u30af\u306e\u6291\u5236<\/span><\/h3>\n\n\n\n<p>\u66f8\u985e\u306e\u5834\u5408\u3001\u7f6e\u304d\u5fd8\u308c\u306b\u3088\u308b\u7d1b\u5931\u3084\u3001\u706b\u707d\u306b\u3088\u308b\u6ec5\u5931\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3084\u30b3\u30d4\u30fc\u3092\u5bb9\u6613\u306b\u3068\u308c\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u3042\u308c\u3070\u3001\u7d1b\u5931\u3084\u6ec5\u5931\u306e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-8\">\u8a3c\u6191\u66f8\u985e\u3092\u96fb\u5b50\u5316\u3057\u305f\u5834\u5408\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u3092\u96fb\u5b50\u5316\u3057\u305f\u5834\u5408\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u4ee5\u4e0b3\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u5c0e\u5165\u30b3\u30b9\u30c8\u304c\u5fc5\u8981<\/li>\n\n\n\n<li>\u60c5\u5831\u6f0f\u6d29\u306e\u5371\u967a\u6027<\/li>\n\n\n\n<li>\u8996\u8a8d\u6027\u30fb\u5229\u4fbf\u6027\u306e\u4f4e\u4e0b<\/li>\n<\/ol>\n\n\n\n<p>1\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-9\">\u5c0e\u5165\u30b3\u30b9\u30c8\u304c\u5fc5\u8981<\/span><\/h3>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u5c02\u7528\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u306e\u898f\u6a21\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u6570\u767e\u4e07\u5186\u898f\u6a21\u306e\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u6577\u5c45\u304c\u9ad8\u3044\u3068\u611f\u3058\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-10\">\u60c5\u5831\u6f0f\u6d29\u306e\u5371\u967a\u6027<\/span><\/h3>\n\n\n\n<p>\u5916\u90e8\u304b\u3089\u306e\u30b5\u30a4\u30d0\u30fc\u653b\u6483\u3084\u793e\u54e1\u306e\u30df\u30b9\u30fb\u4e0d\u6b63\u306b\u3088\u308b\u60c5\u5831\u6f0f\u6d29\u306e\u5371\u967a\u6027\u3082\u3001\u7121\u8996\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30a2\u30af\u30bb\u30b9\u6a29\u9650\u306e\u4ed8\u4e0e\u3084\u30d1\u30b9\u30ef\u30fc\u30c9\u306e\u8a2d\u5b9a\u3001\u793e\u54e1\u6559\u80b2\u306a\u3069\u3092\u884c\u3044\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u4e07\u5168\u306a\u72b6\u614b\u306b\u3057\u3066\u96fb\u5b50\u5316\u3092\u5c0e\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-11\">\u8996\u8a8d\u6027\u30fb\u5229\u4fbf\u6027\u306e\u4f4e\u4e0b<\/span><\/h3>\n\n\n\n<p>\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3067\u898b\u308b\u8a3c\u6191\u66f8\u985e\u306f\u3001\u7d19\u306e\u539f\u672c\u3088\u308a\u30b5\u30a4\u30ba\u304c\u5c0f\u3055\u3044\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u8996\u8a8d\u6027\u304c\u60aa\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u66f8\u985e\u306e\u4f59\u767d\u90e8\u5206\u306b\u30e1\u30e2\u3092\u53d6\u308c\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u5229\u4fbf\u6027\u304c\u843d\u3061\u308b\u3068\u611f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-12\">\u8a3c\u6191\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u306f\u3001\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306b\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u8a3c\u660e\u3059\u308b\u8a3c\u62e0\u66f8\u985e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f1a\u8a08\u4e0a\u3082\u3001\u8a3c\u6191\u66f8\u985e\u3092\u53c2\u7167\u3057\u3066\u7d4c\u7406\u3092\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u5e74\u5ea6\u306e\u6c7a\u7b97\u304c\u7d42\u4e86\u3057\u305f\u3089\u3059\u3050\u306b\u7834\u68c4\u3057\u3066\u826f\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u8a3c\u6191\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-13\">\u66f8\u985e\u306b\u3088\u3063\u3066\u4fdd\u5b58\u671f\u9593\u304c\u7570\u306a\u308b<\/span><\/h3>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u306f\u3001\u7a2e\u985e\u306b\u3088\u3063\u3066\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u671f\u9593\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u3084\u6d88\u8cbb\u7a0e\u6cd5\u306a\u3069\u306e\u7a0e\u6cd5\u306b\u304b\u304b\u308f\u308b\u66f8\u985e\u306f7\u5e74\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069\u306e\u8a08\u7b97\u66f8\u985e\u3001\u4f1a\u8a08\u5e33\u7c3f\u306f\u4f1a\u793e\u6cd5\u4e0a\u306710\u5e74\u3001\u4f1a\u8a08\u76e3\u67fb\u5831\u544a\u66f8\u306f5\u5e74\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e3b\u306a\u8a3c\u6191\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u6839\u62e0\u6cd5\u4ee4<\/td><td>\u66f8\u985e\u540d<\/td><td>\u4fdd\u5b58\u671f\u9593<\/td><\/tr><tr><td>\u6cd5\u4eba\u7a0e\u6cd5<\/td><td>\u5e33\u7c3f\u985e\uff08\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u306a\u3069\uff09<\/td><td>7\u5e74<\/td><\/tr><tr><td>\u6cd5\u4eba\u7a0e\u6cd5<\/td><td>\u66f8\u985e\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\uff09<\/td><td>7\u5e74<\/td><\/tr><tr><td>\u6d88\u8cbb\u7a0e\u6cd5<\/td><td>\u53d6\u5f15\u5148\u7b49\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f<\/td><td>7\u5e74<\/td><\/tr><tr><td>\u6d88\u8cbb\u7a0e\u6cd5<\/td><td>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3001\u8acb\u6c42\u66f8\u7b49<\/td><td>7\u5e74<\/td><\/tr><tr><td>\u4f1a\u793e\u6cd5<\/td><td>\u4f1a\u8a08\u5e33\u7c3f\uff08\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u306a\u3069\uff09<\/td><td>10\u5e74<\/td><\/tr><tr><td>\u4f1a\u793e\u6cd5<\/td><td>\u8a08\u7b97\u66f8\u985e\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306a\u3069\uff09<\/td><td>10\u5e74<\/td><\/tr><tr><td>\u4f1a\u793e\u6cd5<\/td><td>\u4f1a\u8a08\u76e3\u67fb\u5831\u544a\u66f8<\/td><td>5\u5e74<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u306e\u8868\u304b\u3089\u5206\u304b\u308b\u901a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u5e33\u7c3f\u985e\u300d\u3068\u300c\u66f8\u985e\u300d\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u300c\u4f1a\u8a08\u5e33\u7c3f\u300d\u3068\u300c\u8a08\u7b97\u66f8\u985e\u300d\u306f\u3001\u4fdd\u5b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u304c\u91cd\u8907\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306e\u5e33\u7c3f\u985e\u3068\u4f1a\u793e\u6cd5\u306e\u4f1a\u8a08\u5e33\u7c3f\u306e\u4e21\u65b9\u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3088\u306d\u3002\u3088\u3063\u3066\u3001\u4fdd\u5b58\u671f\u9593\u304c10\u5e74\u306e\u4f1a\u793e\u6cd5\u306b\u5f93\u3063\u3066\u8a3c\u6191\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308c\u3070\u3001\u81ea\u305a\u3068\u4fdd\u5b58\u671f\u9593\u304c7\u5e74\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u6c7a\u7b97\u66f8\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u91cd\u8981\u6027\u306e\u9ad8\u3044\u66f8\u985e\u306f\u3001\u5b9f\u52d9\u4e0a\u3067\u306f\u6c38\u4e45\u4fdd\u5b58\u3068\u3059\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u305f\u3081\u3001\u81ea\u793e\u306e\u898f\u5b9a\u306b\u5f93\u3063\u305f\u51e6\u7406\u3092\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-14\">\u8aa4\u3063\u3066\u4fdd\u5b58\u671f\u9593\u7d4c\u904e\u524d\u306b\u7834\u68c4\u3057\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/span><\/h3>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u6d88\u3057\u3084\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3067\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u5426\u8a8d\u3055\u308c\u3001\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u4f1a\u793e\u6cd5\u4e0a\u306b\u304a\u3044\u3066\u3082\u3001\u904e\u6599\u203b\u304c\u8ab2\u305b\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u8a3c\u6191\u66f8\u985e\u3092\u3046\u3063\u304b\u308a\u7834\u68c4\u3057\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u306b\u3001\u78ba\u5b9f\u306b\u7ba1\u7406\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u203b\u884c\u653f\u4e0a\u306e\u7fa9\u52d9\u9055\u53cd\u306b\u5bfe\u3057\u3066\u79d1\u3055\u308c\u308b\u91d1\u92ad\u7684\u306a\u7f70\u5247<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-15\">\u96fb\u5b50\u4fdd\u5b58\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u3092\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u300c\u96fb\u5b50\u4fdd\u5b58\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308c\u3070\u5370\u5237\u306b\u3088\u308b\u30b3\u30b9\u30c8\u524a\u6e1b\u3084\u8a3c\u6191\u66f8\u985e\u306e\u7d1b\u5931\u30ea\u30b9\u30af\u306e\u4f4e\u4e0b\u304c\u56f3\u308c\u308b\u3053\u3068\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30c6\u30ec\u30ef\u30fc\u30af\u306e\u6d78\u900f\u3082\u3042\u308a\u3001\u96fb\u5b50\u4fdd\u5b58\u306e\u666e\u53ca\u304c\u9032\u3093\u3067\u3044\u308b\u4f01\u696d\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7d4c\u7406\u3084\u7a0e\u52d9\u306b\u95a2\u308f\u308b\u66f8\u985e\u306f\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff08\u4ee5\u4e0b\u3001\u96fb\u5e33\u6cd5\uff09\u300d\u3068\u3044\u3046\u6cd5\u5f8b\u3067\u4fdd\u5b58\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u9069\u7528\u304c\u7fa9\u52d9\u5316\u3055\u308c\u305f\u53d6\u5f15\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u3001\u96fb\u5e33\u6cd5\u306e\u6982\u8981\u3084\u4fdd\u5b58\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306e\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-16\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6982\u8981<\/span><\/h3>\n\n\n\n<p>\u96fb\u5e33\u6cd5\u306f\u3001\u4f1a\u8a08\u5e33\u7c3f\u3084\u6c7a\u7b97\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e\uff08\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3001\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\uff09\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u3001\u96fb\u5b50\u7684\u306b\uff08\u30c7\u30fc\u30bf\u3067\uff09\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d4c\u7406\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3084\u751f\u7523\u6027\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5e73\u621010\u5e747\u6708\u306b\u65bd\u884c\u3055\u308c\u3001\u3053\u308c\u307e\u3067\u4f55\u5ea6\u3082\u6539\u6b63\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u96fb\u5e33\u6cd5\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3067\u304d\u308b\u304b\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5927\u304d\u304f\u5206\u3051\u308b\u3068\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u30013\u3064\u306e\u533a\u5206\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u96fb\u5e33\u6cd5\u306e\u533a\u5206<\/td><td>\u5185\u5bb9<\/td><\/tr><tr><td>\u2460\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td><td>\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u30fb\u66f8\u985e\u3092\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58<\/td><\/tr><tr><td>\u2461\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td><td>\u7d19\u3067\u53d7\u9818\u30fb\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58<\/td><\/tr><tr><td>\u2462\u96fb\u5b50\u53d6\u5f15<\/td><td>\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u60c5\u5831\u3092\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021012-095_03.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<p>\u2460\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u3001\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306a\u3069\u3092\u3001\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u2461\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u3001\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u308a\u3001\u81ea\u793e\u3067\u4f5c\u6210\u3057\u305f\u308a\u3057\u305f\u66f8\u985e\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u3067\u30b9\u30ad\u30e3\u30f3\u3057\u3001\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u2462\u96fb\u5b50\u53d6\u5f15\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u3067\u53d7\u3051\u53d6\u3063\u305f\u308a\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u308a\u3057\u305f\u53d6\u5f15\u60c5\u5831\uff08\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u306a\u3069\u306e\u8a3c\u6191\u66f8\u985e\uff09\u3092\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u4ee4\u548c4\u5e741\u6708\u306e\u6cd5\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u53d6\u5f15\u3067\u6388\u53d7\u3057\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u306f\u5fc5\u305a\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u8a73\u3057\u304f\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u96fb\u5e33\u6cd5\u3067\u4fdd\u5b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a3c\u6191\u66f8\u985e\u7b49\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\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\/03\/storage-of-documentary-evidence-1024x1024.png\" alt=\"\" class=\"wp-image-7775\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/storage-of-documentary-evidence-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/storage-of-documentary-evidence-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/storage-of-documentary-evidence-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/storage-of-documentary-evidence-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/storage-of-documentary-evidence-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/storage-of-documentary-evidence.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-17\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63<\/span><\/h3>\n\n\n\n<p>\u96fb\u5e33\u6cd5\u306f\u3001\u4ee4\u548c4\u5e741\u6708\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u53d6\u5f15\u306f\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u5316\u3055\u308c\u305f\u307b\u304b\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u5c0e\u5165\u30fb\u904b\u7528\u306e\u305f\u3081\u3001\u4e00\u90e8\u8981\u4ef6\u304c\u5ec3\u6b62\u30fb\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u96fb\u5e33\u6cd5\u306e\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u6539\u6b63\u5185\u5bb9<\/td><td>\u6539\u6b63\u524d<\/td><td>\u6539\u6b63\u5f8c<\/td><\/tr><tr><td>\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3051\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u7fa9\u52d9\u5316<\/td><td>\u96fb\u5b50\u53d6\u5f15\u3067\u6388\u53d7\u3057\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u3001\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u304c\u53ef\u80fd<\/td><td>\u96fb\u5b50\u53d6\u5f15\u3067\u6388\u53d7\u3057\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u306f\u3001\u5fc5\u305a\u96fb\u5b50\u4fdd\u5b58<\/td><\/tr><tr><td>\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u306e\u5ec3\u6b62<\/td><td>\u9069\u7528\u306e3\u304b\u6708\u524d\u307e\u3067\u306b\u3001\u7a0e\u52d9\u7f72\u3078\u5c4a\u3051\u51fa<\/td><td>\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa\u304c\u4e0d\u8981<\/td><\/tr><tr><td>\u691c\u7d22\u8981\u4ef6\u306e\u7de9\u548c<\/td><td>\u53d6\u5f15\u5e74\u6708\u65e5\u3084\u52d8\u5b9a\u79d1\u76ee\u3001\u91d1\u984d\u306e\u307b\u304b\u3001\u4e3b\u8981\u306a\u8a18\u9332\u9805\u76ee\u3082\u691c\u7d22\u6761\u4ef6\u3068\u3057\u3066\u8a2d\u5b9a\u3067\u304d\u308b\u3053\u3068<br>\u6761\u4ef6\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u7d22\u304c\u3067\u304d\u308b\u3053\u3068<\/td><td>\u691c\u7d22\u6761\u4ef6\u306f\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u306e\u307f<\/td><\/tr><tr><td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u306e\u7de9\u548c<\/td><td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306f3\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u884c\u3044\u3001\u53d7\u9818\u8005\u306e\u81ea\u7f72\u3082\u5fc5\u8981<\/td><td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306f\u3001\u6700\u9577\u3067\u7d042\u304b\u6708\u3068\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u5b9f\u65bd<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021012-095_03.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u306e\u3046\u3061\u3001\u5b9f\u52d9\u3067\u6700\u3082\u5f71\u97ff\u304c\u5927\u304d\u3044\u5185\u5bb9\u304c\u300c\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3051\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u7fa9\u52d9\u5316\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8ff0\u3057\u305f\u901a\u308a\u3001\u96fb\u5b50\u53d6\u5f15\u306f\u3001\u30e1\u30fc\u30eb\u3067\u53d7\u4fe1\u30fb\u9001\u4fe1\u3057\u305f\u66f8\u985e\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3092\u3057\u305f\u53d6\u5f15\u60c5\u5831\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96fb\u5e33\u6cd5\u306e\u6539\u6b63\u524d\u306f\u3001\u7d19\u3067\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u7fa9\u52d9\u5316\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5168\u3066\u306e\u4e8b\u696d\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u300c\u81ea\u5206\u306e\u4f1a\u793e\u306f\u5c0f\u3055\u3044\u304b\u3089\u95a2\u4fc2\u306a\u3044\u300d\u3068\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u3001\u6ce8\u610f\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u6cd5\u6539\u6b63\u3067\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u305f\u3068\u306f\u3044\u3048\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u4fdd\u5b58\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u591a\u304f\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u3042\u308a\u3001\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u3092\u60a9\u307e\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u4e0a\u8a18\u306e\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3051\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u7fa9\u52d9\u5316\u306b\u306f\u3001\u4ee4\u548c4\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u300c\u5ba5\u6055\uff08\u3086\u3046\u3058\u3087\uff09\u63aa\u7f6e\u300d\u3068\u547c\u3070\u308c\u308b\u7336\u4e88\u671f\u9593\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u3001\u5ba5\u6055\u63aa\u7f6e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-18\">\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u8a31\u5bb9\u3055\u308c\u308b\u300c\u5ba5\u6055\u63aa\u7f6e\u300d<\/span><\/h3>\n\n\n\n<p>\u96fb\u5e33\u6cd5\u304c\u4ee4\u548c4\u5e741\u6708\u306b\u6539\u6b63\u3055\u308c\u3001\u96fb\u5b50\u53d6\u5f15\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u3001\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u30c7\u30fc\u30bf\u4fdd\u5b58\u3078\u306e\u5bfe\u5fdc\u304c\u672a\u5b8c\u4e86\u306a\u4e8b\u696d\u8005\u304c\u591a\u304f\u3001\u5236\u5ea6\u306e\u5468\u77e5\u3082\u5341\u5206\u3067\u306a\u3044\u3068\u3044\u3046\u72b6\u6cc1\u304b\u3089\u3001\u4ee4\u548c4\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u300c\u5ba5\u6055\u63aa\u7f6e\u300d\u3068\u3044\u3046\u7336\u4e88\u671f\u9593\u304c\u8a2d\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u671f\u9593\u306f\u3001\u4ee4\u548c4\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c5\u5e7412\u670831\u65e5\u307e\u3067\u306e2\u5e74\u9593\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5ba5\u6055\u63aa\u7f6e\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u8a31\u5bb9\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408<\/li>\n\n\n\n<li>\u66f8\u985e\u3092\u51fa\u529b\u3057\u3001\u63d0\u793a\u30fb\u63d0\u51fa\u3067\u304d\u308b\u5834\u5408<\/li>\n<\/ul>\n\n\n\n<p>\u4e0a\u8a18\u306e\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u3068\u306f\u3001\u300c\u793e\u5185\u306e\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u300d\u3053\u3068\u3084\u300c\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u304c\u9593\u306b\u5408\u3063\u3066\u3044\u306a\u3044\u300d\u3053\u3068\u306a\u3069\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u5ba5\u6055\u63aa\u7f6e\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u56de\u7b54\u3092\u3042\u3089\u304b\u3058\u3081\u7528\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u3053\u306e\u63aa\u7f6e\u306f\u3042\u304f\u307e\u3067\u300c\u5ba5\u6055\u300d\u3067\u3059\u3002\u6cd5\u5f8b\u65bd\u884c\u306e\u300c\u5ef6\u671f\u300d\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5ba5\u6055\u671f\u9593\u306e\u7d42\u4e86\u9593\u969b\u306b\u306a\u3063\u3066\u300c\u307e\u3060\u5bfe\u5fdc\u304c\u3067\u304d\u3066\u3044\u306a\u3044\uff01\u300d\u3068\u3044\u3046\u72b6\u6cc1\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3001\u4eca\u304b\u3089\u6e96\u5099\u30fb\u5bfe\u7b56\u3092\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-19\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u8a3c\u6191\u66f8\u985e\u306e\u4fdd\u5b58<\/span><\/h3>\n\n\n\n<p>\u96fb\u5e33\u6cd5\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u8a3c\u6191\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\u4e0a\u8ff0\u3057\u305f\u901a\u308a\u306e\u5e74\u6570\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u6cd5\u4e0a\u3001\u5e33\u7c3f\u985e\u3084\u6c7a\u7b97\u66f8\u985e\u306f7\u5e74\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u969b\u3082\u540c\u69d8\u306e\u671f\u9593\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-20\">\u96fb\u5b50\u4fdd\u5b58\u306e\u4ed5\u65b9\u306f\u30e1\u30fc\u30eb\u3068\u90f5\u9001\u3067\u9055\u3044\u304c\u3042\u308b\uff1f<\/span><\/h2>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u3001\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u304c\u30e1\u30fc\u30eb\uff08\u30c7\u30fc\u30bf\uff09\u306e\u5834\u5408\u3068\u3001\u90f5\u9001\uff08\u7d19\uff09\u306e\u5834\u5408\u3067\u306f\u4fdd\u5b58\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u30e1\u30fc\u30eb\u3068\u90f5\u9001\u306e\u305d\u308c\u305e\u308c\u306e\u4fdd\u5b58\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-21\">\u30e1\u30fc\u30eb\u3067\u8a3c\u6191\u66f8\u985e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/span><\/h3>\n\n\n\n<p>\u30e1\u30fc\u30eb\u3067\u8a3c\u6191\u66f8\u985e\u3068\u3057\u3066PDF\u306a\u3069\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u96fb\u5e33\u6cd5\u4e0a\u3067\u306f\u300c\u96fb\u5b50\u53d6\u5f15\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u53d7\u3051\u53d6\u3063\u305f\u66f8\u985e\u306f\u3001\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30c7\u30fc\u30bf\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u72b6\u614b\u3067\u3001\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u6539\u3056\u3093\u9632\u6b62\u306e\u63aa\u7f6e\u3092\u3068\u308b<\/li>\n\n\n\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u3067\u691c\u7d22\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b<\/li>\n\n\n\n<li>\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u30fb\u30d7\u30ea\u30f3\u30bf\u30fc\u7b49\u3092\u5099\u3048\u4ed8\u3051\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0021011-068.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-22\">\u90f5\u9001\uff08\u7d19\uff09\u3067\u8a3c\u6191\u66f8\u985e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/span><\/h3>\n\n\n\n<p>\u90f5\u9001\uff08\u7d19\uff09\u3067\u306e\u307f\u8a3c\u6191\u66f8\u985e\u3092\u53d7\u3051\u53d6\u308a\u3001\u96fb\u5e33\u6cd5\u3092\u9069\u7528\u3057\u3066\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u3059\u308b\u5834\u5408\u306f\u300c\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u300d\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u53d6\u5f15\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u66f8\u985e<\/li>\n\n\n\n<li>\u81ea\u5df1\u304c\u4f5c\u6210\u3057\u3066\u53d6\u5f15\u76f8\u624b\u306b\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u306e\u5199\u3057<\/li>\n<\/ol>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5951\u7d04\u66f8\u3084\u898b\u7a4d\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u9818\u53ce\u66f8\u3001\u8acb\u6c42\u66f8\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u304d\u308b\u66f8\u985e\u306b\u306f\u300c\u4e00\u822c\u66f8\u985e\u300d\u3068\u300c\u91cd\u8981\u66f8\u985e\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u66f8\u985e\u306f\u898b\u7a4d\u66f8\u3084\u6ce8\u6587\u66f8\u306a\u3069\u3001\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e\u3067\u3059\u3002\u91cd\u8981\u66f8\u985e\u306f\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u3001\u8acb\u6c42\u66f8\u3068\u3044\u3063\u305f\u3001\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u66f8\u985e\u306e\u7a2e\u5225\u306b\u3088\u3063\u3066\u4fdd\u5b58\u8981\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u884c\u3046\u969b\u306f\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0018004-061_02.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff01\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8a3c\u6191\u66f8\u985e\u3092\u7d19\u3067\u53d7\u3051\u53d6\u308a\u3001\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3057\u306a\u3044\u5834\u5408\u306f\u96fb\u5e33\u6cd5\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u5f93\u6765\u901a\u308a\u3001\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u7b49\u3067\u4fdd\u5b58\u3057\u3066\u304a\u3051\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-23\">\u30e1\u30fc\u30eb\u3068\u90f5\u9001\u4e21\u65b9\u3067\u8a3c\u6191\u66f8\u985e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/span><\/h3>\n\n\n\n<p>\u30e1\u30fc\u30eb\uff08\u96fb\u5b50\u30c7\u30fc\u30bf\uff09\u3067\u8a3c\u6191\u66f8\u985e\u3092\u53d7\u3051\u53d6\u308a\u3001\u5f8c\u65e5\u90f5\u9001\u3067\u539f\u672c\u304c\u9001\u4ed8\u3055\u308c\u3066\u304d\u305f\u5834\u5408\u306f\u3001\u7d19\u3092\u539f\u672c\u3068\u898b\u306a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-24\">\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u306b\u304a\u3051\u308b\u95a2\u9023\u6cd5\u4ee4<\/span><\/h2>\n\n\n\n<p>\u8a3c\u6191\u66f8\u985e\u306e\u96fb\u5b50\u5316\u306b\u304a\u3051\u308b\u95a2\u9023\u6cd5\u4ee4\u306b\u306f\u300ce-\u6587\u66f8\u6cd5\u300d\u3068\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4fdd\u5b58\u3057\u305f\u3044\u66f8\u985e\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u6cd5\u5f8b\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e0b\u8868\u3092\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"e\">\uff1ce-\u6587\u66f8\u6cd5\uff1e<\/span><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u6cd5\u5f8b\u540d                      <\/td><td>\u300c\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u304c\u884c\u3046\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u304a\u3088\u3073\u300c\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u304c\u884c\u3046\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d<\/td><\/tr><tr><td>\u6982\u8981<\/td><td>\u3053\u308c\u307e\u3067\u7d19\u5a92\u4f53\u3067\u4fdd\u5b58\u3057\u3066\u3044\u305f\u66f8\u985e\u3092\u3001\u96fb\u78c1\u7684\u8a18\u9332\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u6cd5\u5f8b<\/td><\/tr><tr><td>\u5bfe\u8c61\u7bc4\u56f2<\/td><td>\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6587\u66f8\u306a\u3069<\/td><\/tr><tr><td>\u627f\u8a8d<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u53c2\u8003URL<\/td><td><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=416AC0000000149\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/elaws.e-gov.go.jp\/document?lawid=416AC0000000149<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-25\">\uff1c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff1e<\/span><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u6cd5\u5f8b\u540d\u3000\u3000   <\/td><td>\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/td><\/tr><tr><td>\u6982\u8981<\/td><td>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u81ea\u5df1\u304c\u4e00\u8cab\u3057\u3066\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u4e0b\u3067\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u3082\u3063\u3066\u305d\u306e\u66f8\u985e\u306e\u4fdd\u5b58\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6cd5\u5f8b<\/td><\/tr><tr><td>\u5bfe\u8c61\u7bc4\u56f2<\/td><td>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306a\u3069<\/td><\/tr><tr><td>\u627f\u8a8d<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u53c2\u8003URL<\/td><td><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=410AC0000000025\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/elaws.e-gov.go.jp\/document?lawid=410AC0000000025<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u300ce-\u6587\u66f8\u6cd5\u300d\u306e\u5bfe\u8c61\u7bc4\u56f2\u306f\u591a\u5c90\u306b\u308f\u305f\u3063\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3084\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u306a\u3069\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u7d4c\u7406\u95a2\u4fc2\u306e\u66f8\u985e\u306e\u96fb\u5b50\u5316\u306b\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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