{"id":6301,"date":"2023-04-19T19:05:50","date_gmt":"2023-04-19T10:05:50","guid":{"rendered":"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/?p=6301"},"modified":"2026-09-13T22:22:56","modified_gmt":"2026-09-13T13:22:56","slug":"kojinjigyounushi-jyuugyouin_kyuuyo-kimekata","status":"publish","type":"post","link":"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/kojinjigyounushi-jyuugyouin_kyuuyo-kimekata\/","title":{"rendered":"\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306f\u3069\u3046\u6c7a\u3081\u308b\uff1f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5931\u6557\u3057\u306a\u3044\u7d66\u4e0e\u306e\u6c7a\u3081\u65b9\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<p><strong>\u7d50\u8ad6\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306f\u6700\u4f4e\u8cc3\u91d1\u3092\u4e0b\u56de\u3089\u306a\u3044\u7bc4\u56f2\u3067\u3001\u540c\u696d\u4ed6\u793e\u306e\u6c34\u6e96\u3092\u53c2\u8003\u306b\u6c7a\u3081\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u6c42\u4eba\u5e83\u544a\u3084\u6c42\u4eba\u30b5\u30a4\u30c8\u3001\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u306a\u3069\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u5c31\u8077\u6d3b\u52d5\u3092\u884c\u3063\u305f\u7d4c\u9a13\u306e\u3042\u308b\u65b9\u306f\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u81ea\u5206\u304c\u96c7\u3046\u5074\u3001\u6c42\u4eba\u3092\u51fa\u3059\u5074\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u5f93\u696d\u54e1\u3078\u306e\u7d66\u6599\u306f\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u6c7a\u3081\u308c\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u65b0\u305f\u306b\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3092\u8003\u3048\u3066\u3044\u308b\u4e8b\u696d\u4e3b\u69d8\u306b\u3068\u3063\u3066\u306f\u3001\u5927\u304d\u306a\u60a9\u307f\u3069\u3053\u308d\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5931\u6557\u3057\u306a\u3044\u7d66\u4e0e\u306e\u6c7a\u3081\u65b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#5\"><span class=\"toc_number toc_depth_1\">1<\/span> \u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u6c7a\u3081\u308b\u6642\u306b\u5927\u4e8b\u306a\u4e8b5\u9078<\/a><\/li><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">2<\/span> \u5f93\u696d\u54e1\u3092\u96c7\u3046\u305f\u3081\u306e\u6e96\u5099<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">3<\/span> \u96c7\u7528\u5f8c\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">4<\/span> \u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u306f\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\uff1f<\/a><\/li><li><a href=\"#FAQ\"><span class=\"toc_number toc_depth_1\">5<\/span> \u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">6<\/span> \u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"5\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u6c7a\u3081\u308b\u6642\u306b\u5927\u4e8b\u306a\u4e8b5\u9078<\/span><\/h2>\n\n\n\n<p>\u7d66\u4e0e\u306f\u3001\u4e00\u5ea6\u6c7a\u3081\u3066\u3057\u307e\u3046\u3068\u306a\u304b\u306a\u304b\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5927\u3052\u3055\u3067\u306f\u306a\u304f\u3001\u7d66\u4e0e\u984d\u306e\u6c7a\u5b9a\u3092\u8aa4\u3063\u305f\u305f\u3081\u306b\u3001\u7d4c\u55b6\u304c\u50be\u3044\u3066\u3057\u307e\u3063\u305f\u306a\u3069\u3068\u8a00\u3046\u4e8b\u4f8b\u3082\u591a\u304f\u5b58\u5728\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4eba\u4ef6\u8cbb\u3092\u9ad8\u984d\u306b\u8a2d\u5b9a\u3057\u3066\u3082\u3001\u96c7\u3044\u4e3b\u304c\u671f\u5f85\u3059\u308b\u307b\u3069\u5f93\u696d\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u5411\u4e0a\u3001\u4f1a\u793e\u306e\u7e41\u6804\u306b\u306f\u53cd\u6620\u3055\u308c\u306a\u3044\u3068\u3082\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u306f\u63a7\u3048\u76ee\u306b\u8a2d\u5b9a\u3057\u3001\u9811\u5f35\u308a\u306b\u3088\u3063\u3066\u8cde\u4e0e\u3084\u6b69\u5408(\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6)\u3067\u88dc\u3046\u3068\u3044\u3046\u65b9\u6cd5\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d66\u4e0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u5927\u4e8b\u306a\u9805\u76ee\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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id=\"i\">\u5f93\u696d\u54e1\u3092\u96c7\u3046\u305f\u3081\u306e\u6e96\u5099<\/span><\/h2>\n\n\n\n<p>\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304c\u6c7a\u307e\u3063\u305f\u5f8c\u306f\u3001\u96c7\u3046\u305f\u3081\u306e\u6e96\u5099\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u96c7\u7528\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u624b\u7d9a\u304d\u306e\u6e96\u5099\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"is-style-sme-ordered-list-square\"><li><strong>\u52b4\u50cd\u4fdd\u967a\u3078\u306e\u52a0\u5165<\/strong><\/li><li><strong>\u6cd5\u5b9a\u4e09\u5e33\u7c3f\u306e\u4f5c\u6210<\/strong><\/li><\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3>\u52b4\u50cd\u4fdd\u967a\u3078\u306e\u52a0\u5165<\/h3>\n\n\n\n<p>\u52b4\u50cd\u4fdd\u967a\u306f\u3001\u52b4\u707d\u4fdd\u967a\u3068\u96c7\u7528\u4fdd\u967a\u3092\u3042\u308f\u305b\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f93\u696d\u54e1\u96c7\u75281\u4eba\u4ee5\u4e0a\u3067\u52a0\u5165\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96c7\u7528\u524d\u306b\u6e96\u5099\u3092\u884c\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3>\u6cd5\u5b9a\u4e09\u5e33\u7c3f\u306e\u4f5c\u6210<\/h3>\n\n\n\n<p><strong>\u300c\u52b4\u50cd\u8005\u540d\u7c3f\u300d\u300c\u51fa\u52e4\u7c3f\u300d\u300c\u8cc3\u91d1\u53f0\u5e33\u300d<\/strong>\u306e3\u3064\u3092\u3042\u308f\u305b\u3066<strong>\u6cd5\u5b9a\u4e09\u5e33\u7c3f<\/strong>\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f93\u696d\u54e1\u3092\u4e00\u4eba\u4ee5\u4e0a\u96c7\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u306e3\u3064\u306e\u4f5c\u6210\u30fb\u7ba1\u7406\u30fb\u4fdd\u7ba1\u304c\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96c7\u7528\u5f8c\u306b\u614c\u3066\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u306b\u3001\u3042\u3089\u304b\u3058\u3081\u6e96\u5099\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u539a\u751f\u52b4\u50cd\u7701\u516c\u5f0fHP\u306b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br><a rel=\"noreferrer noopener\" href=\"https:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/roudoujouken01\/\" target=\"_blank\">\u539a\u751f\u52b4\u50cd\u7701(\u4e3b\u8981\u69d8\u5f0f\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30b3\u30fc\u30ca\u30fc)<\/a><\/p>\n\n\n\n<p><strong>\uff1c\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044\uff1e<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-embed aligncenter is-type-wp-embed is-provider-\u4f1a\u793e\u8a2d\u7acb\u30d7\u30ed-\u30d7\u30ed\u304c\u6559\u3048\u308b\u640d\u3057\u306a\u3044\u4f1a\u793e\u8a2d\u7acb\u306e\u3059\u3079\u3066 wp-block-embed-\u4f1a\u793e\u8a2d\u7acb\u30d7\u30ed-\u30d7\u30ed\u304c\u6559\u3048\u308b\u640d\u3057\u306a\u3044\u4f1a\u793e\u8a2d\u7acb\u306e\u3059\u3079\u3066\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"iE751T8utO\"><a href=\"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/kojinjigyounushi-jyuugyouin_yatou\/\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u5f93\u696d\u54e1\u3092\u96c7\u3046\u3053\u3068\u306f\u3067\u304d\u308b\uff1f\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u6642\u306e\u6d41\u308c\u3082\u7d39\u4ecb<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u5f93\u696d\u54e1\u3092\u96c7\u3046\u3053\u3068\u306f\u3067\u304d\u308b\uff1f\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u6642\u306e\u6d41\u308c\u3082\u7d39\u4ecb&#8221; &#8212; \u4f1a\u793e\u8a2d\u7acb\u30d7\u30ed-\u30d7\u30ed\u304c\u6559\u3048\u308b\u640d\u3057\u306a\u3044\u4f1a\u793e\u8a2d\u7acb\u306e\u3059\u3079\u3066\" src=\"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/kojinjigyounushi-jyuugyouin_yatou\/embed\/#?secret=iE751T8utO\" data-secret=\"iE751T8utO\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2><span id=\"i-2\">\u96c7\u7528\u5f8c\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/span><\/h2>\n\n\n\n<p>\u6e96\u5099\u304c\u6574\u3063\u305f\u5f8c\u306f\u3001\u96c7\u7528\u5f8c\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4e3b\u306a\u624b\u7d9a\u304d\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"is-style-sme-list-arrow\"><li><strong>\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u517c\u96c7\u7528\u5951\u7d04\u66f8\u306e\u4ea4\u4ed8<\/strong><\/li><li><strong>\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa<\/strong><\/li><li><strong>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3078\u306e\u5c4a\u3051\u51fa<\/strong><\/li><li><strong>\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u3078\u306e\u5c4a\u3051\u51fa<\/strong><\/li><\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3>\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u517c\u96c7\u7528\u5951\u7d04\u66f8\u306e\u4ea4\u4ed8<\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u3001\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u517c\u96c7\u7528\u5951\u7d04\u66f8\u306e\u4ea4\u4ed8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u517c\u96c7\u7528\u5951\u7d04\u66f8\u306f\u3001\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u3068\u96c7\u7528\u5951\u7d04\u66f8\u3092\u3042\u308f\u305b\u305f\u3082\u306e\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u306f\u3001\u96c7\u3044\u4e3b\u304c\u52b4\u50cd\u8005\u3068\u5951\u7d04\u3059\u308b\u969b\u306b\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c15\u6761\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u65bd\u884c\u898f\u5247\u7b2c5\u6761\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u4ea4\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u696d\u52d9\u5185\u5bb9\u3001\u5951\u7d04\u671f\u9593\u3001\u6642\u9593\u3001\u4f11\u65e5\u3001\u8cc3\u91d1\u3001\u9000\u8077\u306b\u95a2\u3057\u3066\u306a\u3069\u8a18\u8f09\u5185\u5bb9\u3068\u3057\u3066\u3044\u304f\u3064\u304b\u306e\u9805\u76ee\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96c7\u7528\u5951\u7d04\u66f8\u306f\u3001\u96c7\u3044\u4e3b\u304c\u52b4\u50cd\u8005\u3068\u5951\u7d04\u3059\u308b\u969b\u306b\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u3068\u3044\u3046\u70b9\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u7fa9\u52d9\u3067\u306f\u306a\u304f\u96c7\u7528\u5951\u7d04\u306b\u53cc\u65b9\u304c\u5408\u610f\u3057\u305f\u3053\u3068\u3092\u793a\u3059\u305f\u3081\u306b\u304a\u4e92\u3044\u306b\u7f72\u540d\u30fb\u8a18\u540d\u637a\u5370\u3092\u884c\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30c8\u30e9\u30d6\u30eb\u56de\u907f\u306e\u305f\u3081\u306b\u4ea4\u4ed8\u304c\u52e7\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6700\u8fd1\u3067\u306f\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u3068\u3042\u308f\u305b\u305f\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8\u517c\u96c7\u7528\u5951\u7d04\u66f8\u3067\u306e\u4ea4\u4ed8\u304c\u4e3b\u6d41\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3>\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa<\/h3>\n\n\n\n<p>\u7d9a\u3044\u3066\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u96c7\u3044\u4e3b\u306f\u3001\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3057\u305f\u984d\u3092\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u300c<strong>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8<\/strong>\u300d\u3068\u3057\u3066\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u3001\u96c7\u7528\u304b\u30891\u30ab\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u516c\u5f0fHP\u306b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2801h009.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81(\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u5ec3\u6b62\u30fb\u79fb\u8ee2\u5c4a)<\/a><\/p>\n\n\n\n<p>\u5c4a\u51fa\u5f8c\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u3001\u539f\u5247\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u6240\u306f\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u7533\u8acb\u3059\u308b\u3068\u5e742\u56de\uff081\u301c6\u6708\u5206\u306f7\u670810\u65e5\u30017\u301c12\u6708\u5206\u306f\u7fcc\u5e741\u670820\u65e5\uff09\u306b\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2110.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300cNo.2110 \u4e8b\u696d\u4e3b\u304c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6e90\u6cc9\u5fb4\u53ce\u300d<\/a>\uff0f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300cNo.2505 \u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3068\u7d0d\u671f\u306e\u7279\u4f8b\u300d<\/a>\uff09<\/p>\n\n\n\n<h3>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3078\u306e\u5c4a\u3051\u51fa<\/h3>\n\n\n\n<p>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3078\u306f\u300c<strong>\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a<\/strong>\u300d\u3001\u300c<strong>\u52b4\u50cd\u4fdd\u967a\u6982\u7b97\u4fdd\u967a\u6599\u7533\u544a\u66f8<\/strong>\u300d\u306e2\u3064\u3092\u96c7\u7528\u304b\u308910\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5148\u307b\u3069\u8a18\u8f09\u3057\u305f\u3088\u3046\u306b\u3001\u52b4\u50cd\u4fdd\u967a\u306f\u3001\u52b4\u707d\u4fdd\u967a\u3068\u96c7\u7528\u4fdd\u967a\u3092\u3042\u308f\u305b\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a\u306f\u3001\u5f93\u696d\u54e1\u3092\u52b4\u50cd\u4fdd\u967a\u3078\u52a0\u5165\u3055\u305b\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5c4a\u3051\u3067\u4e00\u4eba\u4ee5\u4e0a\u306e\u5f93\u696d\u54e1\u96c7\u7528\u3067\u52b4\u50cd\u4fdd\u967a\u306e\u9069\u7528\u4e8b\u696d\u3068\u307f\u306a\u3055\u308c\u3001\u52a0\u5165\u3001\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96c7\u7528\u4fdd\u967a\u306f\u3001\u5f93\u696d\u54e1\u304c\u5931\u696d\u3057\u305f\u5834\u5408\u306b\u5931\u696d\u4fdd\u967a\u3092\u53d7\u3051\u305f\u308a\u3001\u518d\u5c31\u8077\u3092\u88dc\u52a9\u3057\u305f\u308a\u3068\u3044\u3046\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u5b9a\u306e\u6761\u4ef6(\u4ee5\u4e0b\u8868\u3092\u53c2\u7167)\u306b\u8a72\u5f53\u3059\u308b\u5f93\u696d\u54e1\u304c\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u96c7\u7528\u4fdd\u967a\u9069\u7528\u6761\u4ef6\u3011<\/strong><\/p>\n\n\n\n<p class=\"is-style-sme-alert-success\"><strong>\u96c7\u7528\u4fdd\u967a\u306b\u8a72\u5f53\u3059\u308b\u6761\u4ef6(\u2460\u2461\u306e\u3069\u3061\u3089\u306b\u3082\u8a72\u5f53)<\/strong><br><strong>\u2460<\/strong>32\u65e5\u4ee5\u4e0a\u306e\u9023\u7d9a\u3059\u308b\u96c7\u7528\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408(\u4ee5\u4e0b\u306e\u3044\u3065\u308c\u304b\u306e\u4f8b\u306b\u8a72\u5f53\u3059\u308b)<br> \u25c7 \u671f\u9593\u306e\u5b9a\u3081\u304c\u306a\u3044<br> \u25c7 \u96c7\u7528\u671f\u9593\u304c31\u65e5\u4ee5\u4e0a<br> \u25c7 \u96c7\u7528\u5951\u7d04\u306b\u66f4\u65b0\u898f\u5b9a\u304c\u3042\u308a\u300231\u65e5\u672a\u6e80\u3067\u96c7\u6b62\u3081\u306e\u660e\u793a\u304c\u306a\u3044<br> \u25c7 \u96c7\u7528\u5951\u7d04\u306b\u66f4\u65b0\u898f\u5b9a\u306f\u306a\u3044\u304c\u3001\u540c\u69d8\u306e\u96c7\u7528\u5951\u7d04\u3067\u96c7\u7528\u3055\u308c\u305f\u52b4\u50cd\u8005\u304c31\u65e5\u4ee5\u4e0a\u96c7\u7528\u3055\u308c\u305f\u5b9f\u7e3e\u304c\u3042\u308b<br><strong>\u2461<\/strong>\uff11\u9031\u9593\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c 20 \u6642\u9593\u4ee5\u4e0a<\/p>\n\n\n\n<h3>\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u3078\u306e\u5c4a\u3051\u51fa<\/h3>\n\n\n\n<p>\u30cf\u30ed\u30fc\u30ef\u30fc\u30af(\u8077\u696d\u5b89\u5b9a\u6240)\u306b\u3082\u300c<strong>\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u8a2d\u7f6e\u5c4a<\/strong>\u300d\u3001\u300c<strong>\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a<\/strong>\u300d\u306e2\u3064\u3092\u96c7\u7528\u3057\u3066\u304b\u308910\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96c7\u7528\u4fdd\u967a\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6(\u3010\u96c7\u7528\u4fdd\u967a\u9069\u7528\u6761\u4ef6\u3011\u3092\u53c2\u7167)\u306e\u3042\u308b\u5f93\u696d\u54e1\u304c\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u96c7\u7528\u4fdd\u967a\u52a0\u5165\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u306b\u3082\u5c4a\u3051\u51fa\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2><span id=\"i-3\">\u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u306f\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\uff1f<\/span><\/h2>\n\n\n\n<p>\u4e8b\u696d\u3092\u62e1\u5927\u3055\u305b\u308b\u306b\u306f\u5f93\u696d\u54e1\u306e\u96c7\u7528\u30fb\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u304c\u3001\u652f\u51fa\u306f\u3067\u304d\u308b\u3060\u3051\u7bc0\u7a0e\u3057\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u3092\u96c7\u3063\u305f\u5834\u5408\u306e\u7d66\u4e0e\u304c\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u306e\u304b\u3069\u3046\u304b\u3082\u3054\u8aac\u660e\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"is-style-sme-list-check\"><li><strong>\u5f93\u696d\u54e1\u304c\u5bb6\u65cf\u306e\u5834\u5408<\/strong><\/li><li><strong>\u5bb6\u65cf\u3067\u306a\u3044\u5834\u5408<\/strong><\/li><\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3>\u5f93\u696d\u54e1\u304c\u5bb6\u65cf\u306e\u5834\u5408<\/h3>\n\n\n\n<p>\u5bb6\u65cf\u306e\u5834\u5408\u306f\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u306a\u308a\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u9752\u8272\u7533\u544a\u7533\u8acb\u6e08\u307f\u3067\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u3057\u3066\u5168\u984d\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u8981\u4ef6\u3011<\/strong><\/p>\n\n\n\n<p class=\"is-style-sme-alert-success\"><strong>\u2460<\/strong>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3067\u3042\u308b<br><span class=\"sme-text-color has-vivid-red-color\">\u203b\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u306f\u300115\u6b73\u4ee5\u4e0a(\u305d\u306e\u5e74\u306e12\u670831\u65e5\u73fe\u5728)\u306e\u89aa\u65cf\u304b\u3064\u5e74\u95936\u30f6\u6708\u4ee5\u4e0a\u306e\u671f\u9593\u3001\u9752\u8272\u7533\u544a\u8005\u306e\u55b6\u3080\u7d0d\u7a0e\u8005\u304c\u55b6\u3080\u4e8b\u696d\u306b\u5c02\u3089\u5f93\u4e8b\u3057\u3066\u3044\u308b\u89aa\u65cf<\/span><br><br><strong>\u2461<\/strong>\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u6e08\u307f<br><br><strong>\u2462<\/strong>\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u65b9\u6cd5\u3001\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u652f\u6255\u308f\u308c\u3066\u3044\u308b<br><br><strong>\u2463<\/strong>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u984d\u306f\u3001\u52b4\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u9069\u5f53\u306a\u984d\u3067\u3042\u308b<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u8a72\u5f53\u3057\u306a\u3044\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u306f\u7d4c\u8cbb\u8a08\u4e0a\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664(15\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\u304b\u3064\u5e74\u95936\u30f6\u6708\u4ee5\u4e0a\u306e\u671f\u9593\u3001\u7d0d\u7a0e\u8005\u304c\u55b6\u3080\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u89aa\u65cf\u306b\u5bfe\u3057\u3066\u3001\u914d\u5076\u800586\u4e07\u5186\u3001\u914d\u5076\u8005\u4ee5\u5916\u4e00\u4eba\u306b\u3064\u304d50\u4e07\u5186\u307e\u3067\u63a7\u9664)\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3>\u5bb6\u65cf\u3067\u306a\u3044\u5834\u5408<\/h3>\n\n\n\n<p>\u52d8\u5b9a\u79d1\u76ee\u3092\u300c\u7d66\u4e0e\u8cc3\u91d1\u300d\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5e33\u7c3f\u4e0a\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2><span 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