{"id":1611,"date":"2026-06-30T08:52:57","date_gmt":"2026-06-29T23:52:57","guid":{"rendered":"https:\/\/misora-tax.or.jp\/inheritance\/?p=1611"},"modified":"2026-07-15T08:53:06","modified_gmt":"2026-07-14T23:53:06","slug":"1611","status":"publish","type":"post","link":"https:\/\/misora-tax.or.jp\/inheritance\/1611\/","title":{"rendered":"\u30102026\u5e74\u6700\u65b0\u3011\u5927\u962a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\uff5c\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3068\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac"},"content":{"rendered":"\n

\u3053\u3093\u306b\u3061\u306f\u3001\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5ee3\u5ca1\u3067\u3059\u3002<\/p>\n\n\n\n

\u300c\u5927\u962a\u306e\u5b9f\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u7533\u544a\u671f\u9650\u307e\u3067\u3042\u3068\u6570\u30f6\u6708\u3057\u304b\u306a\u3044\u300d\u300c\u4f55\u306e\u66f8\u985e\u3092\u3069\u3053\u306b\u63d0\u51fa\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u898b\u5f53\u3082\u3064\u304b\u306a\u3044\u300d\u2015\u2015\u5927\u962a\u306b\u304a\u4f4f\u307e\u3044\u306e\u65b9\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u3053\u3046\u3057\u305f\u3054\u76f8\u8ac7\u3092\u6570\u591a\u304f\u304a\u53d7\u3051\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u76f8\u7d9a\u5168\u4f53\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u306f\u5225\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u672c\u8a18\u4e8b\u3067\u306f\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u300d\u3068\u3044\u3046\u4e00\u70b9\u306b\u7d5e\u3063\u3066<\/strong>\u3001\u305d\u306e\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u306e\u6d41\u308c\u30fb\u5fc5\u8981\u66f8\u985e\u30fb\u671f\u9650\u30fb\u7d0d\u4ed8\u65b9\u6cd5\u3092\u5fb9\u5e95\u7684\u306b\u6df1\u6398\u308a\u3057\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u3001\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u300d<\/strong>\u3068\u3044\u3046\u53b3\u683c\u306a\u671f\u9650\u304c\u3042\u308a\u3001\u8907\u96d1\u306a\u8ca1\u7523\u8a55\u4fa1\u3068\u66f8\u985e\u4f5c\u6210\u3092\u671f\u9650\u5185\u306b\u5b8c\u4e86\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u5927\u962a\u5e9c\u3067\u306f\u3001\u6700\u65b0\u30c7\u30fc\u30bf(\u4ee4\u548c6\u5e74\u5206)\u3067\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u88ab\u76f8\u7d9a\u4eba\u304c11,079\u4eba\u3001\u8ab2\u7a0e\u5272\u5408\u306f10.2\uff05<\/strong>\u306b\u9054\u3057\u3066\u3044\u307e\u3059\u3002\u5fa1\u5802\u7b4b\u306e\u8def\u7dda\u4fa1\u304c\u5168\u56fd2\u4f4d(2,088\u4e07\u5186\/\u33a1)\u3068\u3044\u3046\u9ad8\u5730\u4fa1\u30a8\u30ea\u30a2\u3092\u62b1\u3048\u308b\u5927\u962a\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u65b9\u304c\u5e74\u3005\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u3001\u7533\u544a\u624b\u7d9a\u304d\u306e\u5168\u4f53\u50cf\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

\u305d\u3082\u305d\u3082\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u5fc5\u8981?\u5224\u65ad\u306e\u51fa\u767a\u70b9<\/h2>\n\n\n\n

\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u65b9\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u306f\u3001\u3054\u81ea\u8eab\u306b\u7533\u544a\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u51fa\u767a\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n

\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u304c\u5206\u304b\u308c\u76ee<\/h3>\n\n\n\n

\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u300c\u57fa\u790e\u63a7\u9664\u984d\u300d\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n

\u57fa\u790e\u63a7\u9664\u984d = 3,000\u4e07\u5186 + 600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/strong><\/p>\n\n\n\n

\u4f8b\u3048\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b502\u4eba\u306e\u5408\u8a083\u4eba\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f3,000\u4e07\u5186 + 600\u4e07\u5186 \u00d7 3\u4eba = 4,800\u4e07\u5186\u3067\u3059\u3002\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u3053\u306e4,800\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u5927\u962a\u5e02\u5185\u306b\u6301\u3061\u5bb6(\u571f\u5730\u30fb\u5efa\u7269)\u304c\u3042\u308b\u5834\u5408\u3001\u5fa1\u5802\u7b4b\u5468\u8fba\u3092\u306f\u3058\u3081\u8def\u7dda\u4fa1\u304c\u9ad8\u3044\u30a8\u30ea\u30a2\u3067\u306f\u3001\u571f\u5730\u3060\u3051\u3067\u57fa\u790e\u63a7\u9664\u984d\u306b\u9054\u3059\u308b\u30b1\u30fc\u30b9\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u300c\u7533\u544a\u306f\u5fc5\u8981\u3060\u304c\u7a0e\u984d\u30bc\u30ed\u300d\u306e\u30b1\u30fc\u30b9\u306b\u8981\u6ce8\u610f<\/h3>\n\n\n\n

\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304c\u3001\u7279\u4f8b\u3092\u4f7f\u3046\u3053\u3068\u3067\u300c\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u304c\u3001\u7533\u544a\u306f\u5fc5\u8981\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n

\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b<\/strong>(\u914d\u5076\u8005\u304c\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c1\u51046,000\u4e07\u5186\u307e\u305f\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u307e\u3067\u975e\u8ab2\u7a0e)\u3084\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/strong>(\u81ea\u5b85\u6577\u5730330\u33a1\u307e\u3067\u8a55\u4fa1\u984d80\uff05\u6e1b\u984d)\u306f\u3001\u9069\u7528\u3057\u305f\u7d50\u679c\u3068\u3057\u3066\u7a0e\u984d\u304c\u30bc\u30ed\u306b\u306a\u3063\u3066\u3082\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u8981\u4ef6<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u300c\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u304b\u3089\u7533\u544a\u4e0d\u8981\u300d\u3068\u8aa4\u89e3\u3057\u3066\u7533\u544a\u3057\u306a\u3044\u3068\u3001\u7279\u4f8b\u304c\u4f7f\u3048\u305a\u5f8c\u304b\u3089\u591a\u984d\u306e\u7a0e\u91d1\u3092\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u3010\u6700\u91cd\u8981\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u306f\u300c10\u30f6\u6708\u4ee5\u5185\u300d<\/h2>\n\n\n\n

\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068(\u76f8\u7d9a\u306e\u958b\u59cb)\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u3067\u3059\u3002<\/p>\n\n\n\n

\u4f8b\u3048\u3070\u30011\u670810\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u306e11\u670810\u65e5\u304c\u7533\u544a\u30fb\u7d0d\u7a0e\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9650\u306f\u571f\u65e5\u795d\u65e5\u306b\u3042\u305f\u308b\u5834\u5408\u306f\u7fcc\u5e73\u65e5\u306b\u305a\u308c\u307e\u3059\u304c\u3001\u539f\u5247\u3068\u3057\u3066\u52d5\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u671f\u9650\u306b\u9045\u308c\u308b\u3068\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3<\/h3>\n\n\n\n
\u30da\u30ca\u30eb\u30c6\u30a3<\/strong><\/td>\u5185\u5bb9<\/strong><\/td>\u7a0e\u7387\u306e\u76ee\u5b89<\/strong><\/td><\/tr><\/thead>
\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/td>\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\u7d0d\u4ed8\u7a0e\u984d\u306e15\u301c30\uff05<\/td><\/tr>
\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/td>\u7533\u544a\u984d\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\u8ffd\u52a0\u7a0e\u984d\u306e10\u301c15\uff05<\/td><\/tr>
\u5ef6\u6ede\u7a0e<\/strong><\/td>\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u306e\u5229\u606f<\/td>\u5e742.4\u301c8.7\uff05\u7a0b\u5ea6(\u6642\u671f\u306b\u3088\u308b)<\/td><\/tr>
\u91cd\u52a0\u7b97\u7a0e<\/strong><\/td>\u610f\u56f3\u7684\u306b\u8ca1\u7523\u3092\u96a0\u3057\u305f\u5834\u5408<\/td>\u7d0d\u4ed8\u7a0e\u984d\u306e35\u301c40\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u3053\u308c\u3089\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u672c\u6765\u6255\u3046\u3079\u304d\u7a0e\u91d1\u306b\u4e0a\u4e57\u305b\u3055\u308c\u308b\u305f\u3081\u3001\u671f\u9650\u3092\u5b88\u308b\u3053\u3068\u304c\u4f55\u3088\u308a\u3082\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3084\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u3068\u9069\u7528\u3067\u304d\u306a\u3044\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

\u5927\u962a\u3067\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6d41\u308c\u30107\u30b9\u30c6\u30c3\u30d7\u3011<\/h2>\n\n\n\n
\"\u5927\u962a\u3067\u76f8\u7d9a\u8cbb\u7528\u3092\u5b89\u304f\u6291\u3048\u308b5\u3064\u306e\u30b3\u30c4\"<\/figure>\n\n\n\n

\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u4ee5\u4e0b\u306e7\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u9032\u3081\u307e\u3059\u300210\u30f6\u6708\u3068\u3044\u3046\u671f\u9650\u3092\u9006\u7b97\u3057\u3066\u8a08\u753b\u7684\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

STEP 1\uff1a\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a(\u76ee\u5b89:\u76f8\u7d9a\u958b\u59cb\u301c2\u30f6\u6708)<\/h3>\n\n\n\n

\u88ab\u76f8\u7d9a\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u6238\u7c4d\u8b04\u672c(\u6539\u88fd\u539f\u6238\u7c4d\u30fb\u9664\u7c4d\u8b04\u672c\u542b\u3080)\u3092\u53ce\u96c6\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002\u5927\u962a\u5e02\u5185\u3067\u3042\u308c\u3070\u5404\u533a\u5f79\u6240\u3001\u672c\u7c4d\u5730\u304c\u5e02\u5916\u306e\u5834\u5408\u306f\u90f5\u9001\u8acb\u6c42\u3084\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u4f7f\u3063\u305f\u30b3\u30f3\u30d3\u30cb\u53d6\u5f97\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n

STEP 2\uff1a\u76f8\u7d9a\u8ca1\u7523\u306e\u8abf\u67fb\u30fb\u8a55\u4fa1(\u76ee\u5b89:2\u301c4\u30f6\u6708)<\/h3>\n\n\n\n

\u88ab\u76f8\u7d9a\u4eba\u306e\u3059\u3079\u3066\u306e\u8ca1\u7523(\u4e0d\u52d5\u7523\u30fb\u9810\u8caf\u91d1\u30fb\u6709\u4fa1\u8a3c\u5238\u30fb\u751f\u547d\u4fdd\u967a\u30fbnegative\u8ca1\u7523\u3068\u3057\u3066\u306e\u501f\u5165\u91d1\u7b49)\u3092\u6d17\u3044\u51fa\u3057\u3001\u305d\u308c\u305e\u308c\u3092\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u5927\u962a\u3067\u306f\u7279\u306b\u4e0d\u52d5\u7523\u8a55\u4fa1\u304c\u91cd\u8981\u3067\u3059\u3002\u5fa1\u5802\u7b4b\u30fb\u96e3\u6ce2\u30fb\u6885\u7530\u5468\u8fba\u306e\u5546\u696d\u5730\u3001\u962a\u795e\u9593\u306e\u9ad8\u7d1a\u4f4f\u5b85\u5730\u3001\u6771\u5927\u962a\u30fb\u516b\u5c3e\u306a\u3069\u306e\u5de5\u5834\u4f75\u7528\u5730\u306a\u3069\u3001\u30a8\u30ea\u30a2\u306b\u3088\u3063\u3066\u8a55\u4fa1\u65b9\u6cd5\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u571f\u5730\u306e\u5f62\u72b6(\u9593\u53e3\u72ed\u5c0f\u30fb\u5965\u884c\u9577\u5927\u30fb\u4e0d\u6574\u5f62\u5730\u30fb\u304c\u3051\u5730\u7b49)\u306b\u5fdc\u3058\u305f\u8a55\u4fa1\u6e1b\u3092\u9069\u5207\u306b\u884c\u3046\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u9069\u6cd5\u306b\u5727\u7e2e\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

STEP 3\uff1a\u907a\u7523\u5206\u5272\u5354\u8b70(\u76ee\u5b89:4\u301c7\u30f6\u6708)<\/h3>\n\n\n\n

\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u907a\u7523\u306e\u5206\u3051\u65b9\u3092\u5354\u8b70\u3057\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u7f72\u540d\u30fb\u5b9f\u5370\u62bc\u5370\u3068\u5370\u9451\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

\u3053\u306e\u5206\u5272\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3084\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u30fb\u9069\u7528\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e8b\u524d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

STEP 4\uff1a\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97(\u76ee\u5b89:7\u301c9\u30f6\u6708)<\/h3>\n\n\n\n

\u78ba\u5b9a\u3057\u305f\u8ca1\u7523\u8a55\u4fa1\u984d\u3068\u907a\u7523\u5206\u5272\u5185\u5bb9\u306b\u57fa\u3065\u304d\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u30fb\u5404\u7a2e\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3057\u3001\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

STEP 5\uff1a\u7533\u544a\u66f8\u306e\u4f5c\u6210(\u76ee\u5b89:8\u301c9\u30f6\u6708)<\/h3>\n\n\n\n

\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8(\u7b2c1\u8868\u301c\u7b2c15\u8868)\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u8ca1\u7523\u306e\u7a2e\u985e\u3084\u9069\u7528\u3059\u308b\u7279\u4f8b\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u306a\u8868\u304c\u7570\u306a\u308a\u3001\u6dfb\u4ed8\u66f8\u985e\u3082\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

STEP 6\uff1a\u7533\u544a\u66f8\u306e\u63d0\u51fa(\u671f\u9650:10\u30f6\u6708\u4ee5\u5185)<\/h3>\n\n\n\n

\u4f5c\u6210\u3057\u305f\u7533\u544a\u66f8\u3092\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u5927\u962a\u5e02\u5185\u3067\u3042\u308c\u3070\u3001\u5317\u7a0e\u52d9\u7f72\u30fb\u6771\u7a0e\u52d9\u7f72\u30fb\u5357\u7a0e\u52d9\u7f72\u30fb\u5929\u738b\u5bfa\u7a0e\u52d9\u7f72\u306a\u3069\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u306b\u3088\u3063\u3066\u7ba1\u8f44\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u63d0\u51fa\u65b9\u6cd5\u306f\u7a93\u53e3\u6301\u53c2\u30fb\u90f5\u9001\u30fbe-Tax(\u96fb\u5b50\u7533\u544a)\u306e3\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n

STEP 7\uff1a\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8(\u671f\u9650:10\u30f6\u6708\u4ee5\u5185)<\/h3>\n\n\n\n

\u7533\u544a\u3068\u540c\u6642\u306b\u3001\u76f8\u7d9a\u7a0e\u3092\u91d1\u92ad\u3067\u4e00\u62ec\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u65b9\u6cd5\u306f\u91d1\u878d\u6a5f\u95a2\u30fb\u7a0e\u52d9\u7f72\u7a93\u53e3\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u30fb\u30b3\u30f3\u30d3\u30cb(30\u4e07\u5186\u4ee5\u4e0b)\u30fbe-Tax(\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8)\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u62ec\u7d0d\u4ed8\u304c\u56f0\u96e3\u306a\u5834\u5408\u306f\u3001\u5ef6\u7d0d(\u5206\u5272\u6255\u3044)\u3084\u7269\u7d0d(\u4e0d\u52d5\u7523\u7b49\u3067\u306e\u7d0d\u4ed8)\u306e\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u8981\u4ef6\u304c\u53b3\u3057\u3044\u305f\u3081\u4e8b\u524d\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

\u5927\u962a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u4e00\u89a7<\/h2>\n\n\n\n

\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u306f\u81a8\u5927\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e3b\u306a\u5fc5\u8981\u66f8\u985e\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u533a\u5206<\/strong><\/td>\u5fc5\u8981\u66f8\u985e<\/strong><\/td><\/tr><\/thead>
\u76f8\u7d9a\u4eba\u95a2\u4fc2<\/strong><\/td>\u88ab\u76f8\u7d9a\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u6238\u7c4d\u8b04\u672c\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c\u30fb\u5370\u9451\u8a3c\u660e\u66f8\u30fb\u4f4f\u6c11\u7968\u3001\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3<\/td><\/tr>
\u4e0d\u52d5\u7523<\/strong><\/td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u3001\u540d\u5bc4\u5e33\u3001\u516c\u56f3\u30fb\u5730\u7a4d\u6e2c\u91cf\u56f3\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8(\u8cb8\u5730\u30fb\u8cb8\u5bb6\u306e\u5834\u5408)<\/td><\/tr>
\u9810\u8caf\u91d1\u30fb\u91d1\u878d\u8cc7\u7523<\/strong><\/td>\u6b8b\u9ad8\u8a3c\u660e\u66f8(\u6b7b\u4ea1\u65e5\u6642\u70b9)\u3001\u65e2\u7d4c\u904e\u5229\u606f\u8a08\u7b97\u66f8\u3001\u904e\u53bb5\u301c10\u5e74\u306e\u901a\u5e33\u30fb\u53d6\u5f15\u660e\u7d30<\/td><\/tr>
\u6709\u4fa1\u8a3c\u5238<\/strong><\/td>\u8a3c\u5238\u4f1a\u793e\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3001\u914d\u5f53\u91d1\u652f\u6255\u901a\u77e5\u66f8\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u6c7a\u7b97\u66f8\u30fb\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/td><\/tr>
\u751f\u547d\u4fdd\u967a\u30fb\u9000\u8077\u91d1<\/strong><\/td>\u4fdd\u967a\u91d1\u652f\u6255\u901a\u77e5\u66f8\u3001\u751f\u547d\u4fdd\u967a\u8a3c\u5238\u3001\u9000\u8077\u91d1\u652f\u6255\u8abf\u66f8<\/td><\/tr>
\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528<\/strong><\/td>\u501f\u5165\u91d1\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3001\u672a\u6255\u91d1\u306e\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u3001\u846c\u5f0f\u8cbb\u7528\u306e\u9818\u53ce\u66f8<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u7279\u306b\u904e\u53bb\u306e\u9810\u8caf\u91d1\u306e\u52d5\u304d\u306f\u3001\u7a0e\u52d9\u7f72\u304c\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3084\u300c\u751f\u524d\u8d08\u4e0e\u300d\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u904e\u53bb5\u301c10\u5e74\u5206\u306e\u901a\u5e33\u30fb\u53d6\u5f15\u660e\u7d30\u306f\u65e9\u3081\u306b\u53ce\u96c6\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u5927\u962a\u5e02\u5185\u306e\u4e3b\u306a\u7ba1\u8f44\u7a0e\u52d9\u7f72<\/h2>\n\n\n\n

\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u5927\u962a\u5e02\u5185\u306e\u4e3b\u306a\u7a0e\u52d9\u7f72\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n

\u7a0e\u52d9\u7f72<\/strong><\/td>\u6240\u5728\u5730<\/strong><\/td>\u4e3b\u306a\u7ba1\u8f44\u533a\u57df<\/strong><\/td><\/tr><\/thead>
\u5927\u962a\u798f\u5cf6\u7a0e\u52d9\u7f72<\/strong><\/td>\u5927\u962a\u798f\u5cf6\u7a0e\u52d9\u7f72 \u3012553-8530 \u5927\u962a\u5e02\u798f\u5cf6\u533a\u798f\u5cf62-3-43 TEL: 06-6458-1471<\/td>\u5317\u533a\u3001\u798f\u5cf6\u533a<\/td><\/tr>
\u6771\u7a0e\u52d9\u7f72<\/strong><\/td>\u6771\u7a0e\u52d9\u7f72 \u3012540-8541 \u5927\u962a\u5e02\u4e2d\u592e\u533a\u5927\u624b\u524d1-5-63 \u5927\u962a\u5408\u540c\u5e81\u820e\u7b2c3\u53f7\u9928 TEL: 06-6943-1331<\/td>\u4e2d\u592e\u533a(\u65e7\u6771\u533a)\u3001\u90fd\u5cf6\u533a<\/td><\/tr>
\u5357\u7a0e\u52d9\u7f72<\/strong><\/td>\u5357\u7a0e\u52d9\u7f72 \u3012542-8505 \u5927\u962a\u5e02\u4e2d\u592e\u533a\u96e3\u6ce24-4-9 TEL: 06-6634-9941<\/td>\u4e2d\u592e\u533a(\u65e7\u5357\u533a)\u3001\u6d6a\u901f\u533a<\/td><\/tr>
\u5929\u738b\u5bfa\u7a0e\u52d9\u7f72<\/strong><\/td>\u5929\u738b\u5bfa\u7a0e\u52d9\u7f72 \u3012543-8541 \u5927\u962a\u5e02\u5929\u738b\u5bfa\u533a\u60b2\u7530\u9662\u753a7-16 TEL: 06-6772-3251<\/td>\u5929\u738b\u5bfa\u533a\u3001\u963f\u500d\u91ce\u533a\u3001\u6771\u6210\u533a\u3001\u751f\u91ce\u533a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u3001\u5927\u962a\u5e02\u5185\u306b\u306f\u897f\u30fb\u6e2f\u30fb\u5927\u6dc0\u30fb\u6771\u6dc0\u5ddd\u30fb\u897f\u6dc0\u5ddd\u30fb\u4f4f\u5409\u30fb\u6771\u4f4f\u5409\u30fb\u65ed\u30fb\u57ce\u6771\u30fb\u963f\u500d\u91ce\u306a\u3069\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u304c\u3042\u308a\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u306e\u7ba1\u8f44\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9\u300d\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\u7406\u7531<\/h2>\n\n\n\n

\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3054\u81ea\u8eab\u3067\u3082\u884c\u3048\u307e\u3059\u304c\u3001\u5927\u962a\u306e\u3088\u3046\u306a\u9ad8\u5730\u4fa1\u30a8\u30ea\u30a2\u3067\u306f\u3001\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u3092\u5f37\u304f\u63a8\u5968\u3057\u307e\u3059\u3002\u7406\u7531\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n

\u7406\u75311\uff1a\u4e0d\u52d5\u7523\u8a55\u4fa1\u306e\u5c02\u9580\u6027\u3067\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b<\/h3>\n\n\n\n

\u5927\u962a\u5e02\u5185\u306e\u4e0d\u52d5\u7523\u306f\u3001\u571f\u5730\u306e\u5f62\u72b6\u3084\u5229\u7528\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u8a55\u4fa1\u6e1b\u306e\u4f59\u5730\u304c\u5927\u304d\u304f\u3001\u5c02\u9580\u5bb6\u306b\u3088\u308b\u8a55\u4fa1\u3067\u76f8\u7d9a\u7a0e\u3092\u6570\u767e\u4e07\u5186\u5358\u4f4d\u3067\u5727\u7e2e\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u5df1\u7533\u544a\u3067\u306f\u8a55\u4fa1\u6e1b\u3092\u53d6\u308a\u3053\u307c\u3057\u3001\u904e\u5927\u306a\u7d0d\u7a0e\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n

\u7406\u75312\uff1a\u7279\u4f8b\u9069\u7528\u306e\u5224\u65ad\u3068\u7533\u544a\u66f8\u4f5c\u6210\u304c\u8907\u96d1<\/h3>\n\n\n\n

\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306a\u3069\u3001\u9069\u7528\u8981\u4ef6\u306e\u5224\u65ad\u3068\u7533\u544a\u66f8\u3078\u306e\u6b63\u78ba\u306a\u53cd\u6620\u306b\u306f\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u8aa4\u3063\u305f\u9069\u7528\u306f\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u7406\u75313\uff1a\u7a0e\u52d9\u8abf\u67fb\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u3089\u308c\u308b<\/h3>\n\n\n\n

\u7a0e\u7406\u58eb\u304c\u300c\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u300d\u3092\u6d3b\u7528\u3057\u3066\u7533\u544a\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u9078\u3070\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u7a0e\u52d9\u8abf\u67fb\u306b\u95a2\u3059\u308b\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7533\u544a\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u91cd\u8981\u306a\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n

\u3010\u5927\u962a\u30fb\u540d\u53e4\u5c4b\u30fb\u795e\u6238\u30fb\u660e\u77f3\u30fb\u59eb\u8def\u3011\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u30b5\u30dd\u30fc\u30c8<\/h2>\n\n\n\n
\"\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5927\u962a\u306e\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306a\u3089\u3001\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\"<\/figure>\n\n\n\n

\u79c1\u305f\u3061\u3001\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u5927\u962a\u3092\u306f\u3058\u3081\u3001\u540d\u53e4\u5c4b\u3001\u795e\u6238\u3001\u660e\u77f3\u3001\u59eb\u8def\u3068\u5730\u57df\u306b\u6839\u5dee\u3057\u305f\u62e0\u70b9\u3092\u6301\u3064\u3001\u76f8\u7d9a\u7a0e\u3092\u5c02\u9580\u3068\u3059\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002<\/p>\n\n\n\n

\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba \u5927\u962a\u30aa\u30d5\u30a3\u30b9\u304c\u9078\u3070\u308c\u308b\u7406\u7531<\/h3>\n\n\n\n

1. \u76f8\u7d9a\u7a0e\u5c02\u9580\u30c1\u30fc\u30e0\u306b\u3088\u308b\u7533\u544a\uff1a<\/strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u7279\u5316\u3057\u305f\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u3001\u6700\u65b0\u306e\u7a0e\u5236\u6539\u6b63\u306b\u57fa\u3065\u304d\u3001\u671f\u9650\u5185\u306e\u78ba\u5b9f\u306a\u7533\u544a\u3068\u6700\u9069\u306a\u7bc0\u7a0e\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

2. \u5927\u962a\u56fd\u7a0e\u5c40\u7ba1\u5185\u306e\u4e0d\u52d5\u7523\u8a55\u4fa1\u306b\u7cbe\u901a\uff1a<\/strong>\u5fa1\u5802\u7b4b\u30fb\u96e3\u6ce2\u30fb\u6885\u7530\u306e\u5546\u696d\u5730\u304b\u3089\u962a\u795e\u9593\u306e\u4f4f\u5b85\u5730\u3001\u6771\u5927\u962a\u306e\u5de5\u5834\u4f75\u7528\u5730\u307e\u3067\u3001\u5927\u962a\u7279\u6709\u306e\u4e0d\u52d5\u7523\u8a55\u4fa1\u6e1b\u3092\u99c6\u4f7f\u3057\u305f\u7bc0\u7a0e\u5bfe\u7b56\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

3. \u56fd\u7a0e\u5c40OB(\u5143\u7a0e\u52d9\u7f72\u9577)\u304c\u5728\u7c4d\uff1a<\/strong>\u7a0e\u52d9\u7f72\u5074\u306e\u8996\u70b9\u3092\u719f\u77e5\u3057\u305f\u56fd\u7a0e\u5c40OB\u304c\u5728\u7c4d\u3057\u3001\u9069\u6b63\u304b\u3064\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u306b\u304f\u3044\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u3057\u3066200\u4ef6\u4ee5\u4e0a\u306e\u7a0e\u52d9\u8abf\u67fb\u7acb\u3061\u4f1a\u3044\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

4. \u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u306e\u6d3b\u7528\uff1a<\/strong>\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u305f\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u4e8b\u52d9\u6240\u540d<\/strong><\/td>\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba \u5927\u962a\u30aa\u30d5\u30a3\u30b9<\/strong><\/td><\/tr>
\u6240\u5728\u5730<\/strong><\/td>\u3012530-0001 \u5927\u962a\u5e9c\u5927\u962a\u5e02\u5317\u533a\u6885\u75301-12-12 \u6771\u4eac\u5efa\u7269\u6885\u7530\u30d3\u30eb5\u968e\uff08JR\u5927\u962a\u99c5\u304b\u3089\u5f92\u6b694\u5206\uff09<\/td><\/tr>
\u96fb\u8a71\u756a\u53f7<\/strong><\/td>0120-928-544\uff08\u53d7\u4ed89:00\u301c19:00 \u571f\u65e5\u795d\u9664\u304f\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u3010\u7121\u6599\u76f8\u8ac7\u3011\u306f\u3053\u3061\u3089\u304b\u3089(<\/strong>\u5927\u962a\u30fb\u540d\u53e4\u5c4b\u30fb\u795e\u6238\u30fb\u660e\u77f3\u30fb\u59eb\u8def\u5bfe\u5fdc)<\/strong><\/a><\/p>\n\n\n\n

\u307e\u3068\u3081<\/h2>\n\n\n\n

\u5927\u962a\u3067\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u7533\u544a\u306e\u8981\u5426\u5224\u65ad\u300110\u30f6\u6708\u306e\u671f\u9650\u30017\u30b9\u30c6\u30c3\u30d7\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3001\u5fc5\u8981\u66f8\u985e\u3001\u7ba1\u8f44\u7a0e\u52d9\u7f72\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6700\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u300d\u306e\u671f\u9650<\/strong>\u3092\u5b88\u308b\u3053\u3068\u3067\u3059\u3002\u8ca1\u7523\u8a55\u4fa1\u30fb\u907a\u7523\u5206\u5272\u30fb\u7533\u544a\u66f8\u4f5c\u6210\u3092\u671f\u9650\u5185\u306b\u5b8c\u4e86\u3055\u305b\u308b\u306b\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u5f8c\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u7740\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u307e\u305f\u3001\u300c\u7a0e\u984d\u30bc\u30ed\u3067\u3082\u7533\u544a\u304c\u5fc5\u8981\u300d\u306a\u30b1\u30fc\u30b9<\/strong>(\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u30fb\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u6642)\u3092\u898b\u843d\u3068\u3055\u306a\u3044\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5927\u962a\u306e\u3088\u3046\u306a\u9ad8\u5730\u4fa1\u30a8\u30ea\u30a2\u3067\u306f\u3001\u4e0d\u52d5\u7523\u8a55\u4fa1\u306e\u5c02\u9580\u6027\u304c\u7a0e\u984d\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba \u5927\u962a\u30aa\u30d5\u30a3\u30b9\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u7279\u5316\u3057\u305f\u5c02\u9580\u30c1\u30fc\u30e0\u3068\u56fd\u7a0e\u5c40OB\u304c\u3001\u671f\u9650\u5185\u306e\u78ba\u5b9f\u306a\u7533\u544a\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u307e\u305a\u306f\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

\u51fa\u5178\u5143<\/h2>\n\n\n\n
\u51fa\u5178\u5143<\/strong><\/td>\u30ea\u30f3\u30af(URL)<\/strong><\/td><\/tr><\/thead>
\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c6\u5e74\u5206 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u4e8b\u7e3e\u306e\u6982\u8981\u300d(2025\u5e7412\u6708\u516c\u8868)<\/td>https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2025\/sozoku_shinkoku\/index.htm<\/td><\/tr>
\u56fd\u7a0e\u5e81\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300d<\/td>https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm<\/td><\/tr>
\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c7\u5e74\u5206 \u8def\u7dda\u4fa1\u56f3\u300d<\/td>https:\/\/www.rosenka.nta.go.jp\/<\/td><\/tr>
\u56fd\u7a0e\u5e81\u300c\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9\u300d<\/td>https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3001\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5ee3\u5ca1\u3067\u3059\u3002 \u300c\u5927\u962a\u306e\u5b9f\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u7533\u544a\u671f\u9650\u307e\u3067\u3042\u3068\u6570\u30f6\u6708\u3057\u304b\u306a\u3044\u300d\u300c\u4f55\u306e\u66f8\u985e\u3092\u3069\u3053\u306b\u63d0\u51fa\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u898b\u5f53\u3082\u3064\u304b\u306a\u3044\u300d\u2015\u2015\u5927\u962a\u306b\u304a\u4f4f\u307e\u3044\u306e\u65b9\u304b\u3089\u3001\u76f8 […]<\/p>\n","protected":false},"author":3,"featured_media":1475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[10],"tags":[],"class_list":["post-1611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inheritance"],"yoast_head":"\n\u30102026\u5e74\u6700\u65b0\u3011\u5927\u962a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\uff5c\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3068\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac | \u3042\u306a\u305f\u306e\u76f8\u7d9a<\/title>\n<meta name=\"description\" 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