{"id":8978,"date":"2025-01-09T17:00:00","date_gmt":"2025-01-09T08:00:00","guid":{"rendered":"https:\/\/poly-crisis.jp\/?p=8978"},"modified":"2025-01-09T08:53:17","modified_gmt":"2025-01-08T23:53:17","slug":"%e9%82%84%e4%bb%98%e7%94%b3%e5%91%8a%e3%81%ae%e9%87%8d%e8%a6%81%e6%80%a7%e3%81%a8%e6%89%8b%e7%b6%9a%e3%81%8d%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/poly-crisis.jp\/?p=8978","title":{"rendered":"\u9084\u4ed8\u7533\u544a\u306e\u91cd\u8981\u6027\u3068\u624b\u7d9a\u304d\u65b9\u6cd5"},"content":{"rendered":"<div id=\"headerafficode\" style=\"width:100%;text-align:center;\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-9105401674539509\"     crossorigin=\"anonymous\"><\/script><!-- \u30b9\u30de\u30db\u7528 --><ins class=\"adsbygoogle\"     style=\"display:block\"     data-ad-client=\"ca-pub-9105401674539509\"     data-ad-slot=\"5550498784\"     data-ad-format=\"auto\"     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rel=\"https:\/\/poly-crisis.jp\/wp-content\/uploads\/2025\/01\/g283d6e6435046b906c85ff3e79e6a5df33a4e4dfe30009df179ff7f3f647ba0f4eb8aa8ae714d8e892859cb6e9bfc0dc4f2bc8ec4034bf9c4afff18e30f68f36_640.jpg\" style=\"max-width:100%\"><\/a><br \/>\t\t\t<span style=\"font-size:9px; color:#999\">\uff08\u51fa\u5178 Pixabay\uff1aforium\uff09<\/span>\t\t<\/div>\n<p>\t\t<br style=\"clear: both;\">\t<\/div>\n<\/div>\n<div style=\"margin-bottom:20px;\"><\/div>\n<\/div>\n<div id=\"preview_menu\">\n<div class=\"toc\">\n<div class=\"toc_container\">\n<p class=\"toc_title\">\u76ee\u6b21<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#contents-1\">1. \u9084\u4ed8\u7533\u544a\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3088\u3046<\/a><\/li>\n<li><a href=\"#contents-2\">2. \u9084\u4ed8\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#contents-3\">3. \u9084\u4ed8\u7533\u544a\u306e\u624b\u9806<\/a><\/li>\n<li><a href=\"#contents-4\">4. \u7533\u544a\u671f\u9650\u3068\u6ce8\u610f\u70b9<\/a><\/li>\n<li><a href=\"#contents-5\">5. \u307e\u3068\u3081<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"preview_contents\">\n<h2 class=\"preview-subttile\" id=\"contents-1\">1. \u9084\u4ed8\u7533\u544a\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3088\u3046<\/h2>\n<div id=\"precomment_1\">\u9084\u4ed8\u7533\u544a\u306e\u57fa\u672c\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u8ce2\u3044\u7d0d\u7a0e\u8005\u3068\u3057\u3066\u306e\u7b2c\u4e00\u6b69\u3067\u3059\u3002\u9084\u4ed8\u7533\u544a\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u5e74\u9593\u3092\u901a\u3058\u3066\u904e\u6255\u3044\u3057\u305f\u7a0e\u91d1\u3092\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3057\u3001\u8fd4\u91d1\u3092\u53d7\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u3001\u904e\u6255\u3044\u3092\u7a0e\u52d9\u7f72\u306b\u77e5\u3089\u305b\u308b\u3053\u3068\u3067\u3001\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u304c\u8fd4\u9084\u3055\u308c\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u6240\u5f97\u7a0e\u306f\u3001\u7d66\u4e0e\u304b\u3089\u6bce\u6708\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u306b\u904e\u6255\u3044\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9084\u4ed8\u7533\u544a\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u72b6\u6cc1\u3084\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u3055\u3089\u306b\u306f\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u304c\u53ef\u80fd\u306a\u5834\u5408\u3067\u3059\u3002\u7279\u306b\u5927\u304d\u306a\u533b\u7642\u8cbb\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u3084\u3001\u65b0\u305f\u306b\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u969b\u306a\u3069\u306f\u3001\u9084\u4ed8\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u3068\u3057\u3066\u306f\u3001\u307e\u305a\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63c3\u3048\u308b\u3053\u3068\u304c\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u5404\u7a2e\u63a7\u9664\u306b\u95a2\u3059\u308b\u8a3c\u660e\u66f8\u3001\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u308c\u3089\u3092\u7528\u610f\u3057\u305f\u3089\u3001\u7a0e\u52d9\u7f72\u3067\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u6700\u8fd1\u3067\u306f\u96fb\u5b50\u7533\u544a\uff08e-Tax\uff09\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3001\u3053\u308c\u306b\u3088\u308a\u624b\u7d9a\u304d\u304c\u975e\u5e38\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u307e\u3059\u3002\u7533\u544a\u5185\u5bb9\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u6307\u5b9a\u3057\u305f\u9280\u884c\u53e3\u5ea7\u306b\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u3001\u7533\u544a\u671f\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u9084\u4ed8\u7533\u544a\u306f\u904e\u53bb5\u5e74\u9593\u306b\u3064\u3044\u3066\u9061\u3063\u3066\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u3057\u305f\u66f8\u985e\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u624b\u7d9a\u304d\u304c\u9045\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u8a18\u8f09\u5185\u5bb9\u3092\u4e01\u5be7\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u9084\u4ed8\u91d1\u306e\u53d7\u3051\u53d6\u308a\u307e\u3067\u306b\u306f\u901a\u5e381\u301c2\u30f6\u6708\u7a0b\u5ea6\u8981\u3059\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3001\u8a08\u753b\u7684\u306b\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u9084\u4ed8\u7533\u544a\u3092\u6b63\u3057\u304f\u884c\u3046\u3053\u3068\u3067\u3001\u81ea\u3089\u306e\u6a29\u5229\u3092\u78ba\u5b9f\u306b\u884c\u4f7f\u3067\u304d\u307e\u3059\u3002\u7a0e\u5236\u306e\u63a7\u9664\u3092\u628a\u63e1\u3057\u3001\u65e9\u3081\u306b\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u666e\u6bb5\u304b\u3089\u9069\u6b63\u306a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u5b9f\u73fe\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u7591\u554f\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306e\u52a9\u3051\u3092\u501f\u308a\u308b\u3053\u3068\u3082\u4e00\u3064\u306e\u624b\u3067\u3059\u3002\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u6b63\u78ba\u3067\u52b9\u7387\u7684\u306a\u7533\u544a\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p><\/div>\n<h2 class=\"preview-subttile\" id=\"contents-2\">2. \u9084\u4ed8\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h2>\n<div id=\"precomment_2\">\u9084\u4ed8\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\u307e\u305a\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306b\u3064\u3044\u3066\u3067\u3059\u3002<br \/>\u5e74\u9593\u306e\u533b\u7642\u8cbb\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u306e\u4e00\u90e8\u304c\u9084\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u3053\u306e\u5236\u5ea6\u306f\u3001\u5927\u304d\u306a\u75c5\u6c17\u3084\u602a\u6211\u3067\u4e00\u6642\u7684\u306b\u591a\u984d\u306e\u533b\u7642\u8cbb\u304c\u304b\u304b\u3063\u305f\u5834\u5408\u306b\u7279\u306b\u6709\u52b9\u3067\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5e74\u9593\u533b\u7642\u8cbb\u306e\u7dcf\u984d\u3092\u304d\u3061\u3093\u3068\u8a08\u7b97\u3057\u3001\u305d\u306e\u9818\u53ce\u66f8\u3092\u3057\u3063\u304b\u308a\u3068\u4fdd\u7ba1\u3057\u3066\u7533\u544a\u6642\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u6b21\u306b\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3067\u3059\u3002<br \/>\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u3068\u304d\u306b\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3060\u5834\u5408\u3001\u305d\u306e\u5e74\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306b\u5fdc\u3058\u3066\u6240\u5f97\u7a0e\u304b\u3089\u4e00\u5b9a\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u6bce\u5e74\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u9577\u671f\u7684\u306a\u8cc7\u91d1\u8a08\u753b\u3092\u52a9\u3051\u308b\u91cd\u8981\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306a\u3069\u3092\u7533\u544a\u6642\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\u6700\u5f8c\u306b\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u914d\u5076\u8005\u3084\u6276\u990a\u5bb6\u65cf\u304c\u4e00\u5b9a\u306e\u53ce\u5165\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u3053\u306e\u5834\u5408\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306e\u53ce\u5165\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u3044\u305a\u308c\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3082\u3001\u9069\u5207\u306a\u60c5\u5831\u306e\u53ce\u96c6\u3068\u6b63\u78ba\u306a\u7533\u544a\u5185\u5bb9\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\u3053\u308c\u3089\u306e\u63a7\u9664\u3092\u3046\u307e\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u9084\u4ed8\u7533\u544a\u306e\u6069\u6075\u3092\u5341\u5206\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/div>\n<h2 class=\"preview-subttile\" id=\"contents-3\">3. \u9084\u4ed8\u7533\u544a\u306e\u624b\u9806<\/h2>\n<div id=\"precomment_3\">\u9084\u4ed8\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u307e\u305a\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u3001\u305d\u3057\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u306f\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u7533\u544a\u5185\u5bb9\u306e\u78ba\u8a8d\u306b\u6b20\u304b\u305b\u306a\u3044\u305f\u3081\u3001\u3057\u3063\u304b\u308a\u3068\u6e96\u5099\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b21\u306b\u3001\u7a0e\u52d9\u7f72\u3067\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u62c5\u5f53\u8005\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u8fd1\u5e74\u3067\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u5229\u7528\u3057\u305fe-Tax\u3067\u306e\u7533\u544a\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002e-Tax\u306f\u81ea\u5b85\u3067\u624b\u7d9a\u304d\u304c\u3067\u304d\u308b\u5229\u4fbf\u6027\u304c\u3042\u308a\u3001\u6642\u9593\u3092\u6709\u52b9\u306b\u4f7f\u3044\u305f\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u4e8b\u524d\u306b\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4e00\u5ea6\u767b\u9332\u3059\u308c\u3070\u6b21\u5e74\u5ea6\u4ee5\u964d\u3082\u5229\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u52b9\u7387\u7684\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u7533\u544a\u306e\u5185\u5bb9\u304c\u5be9\u67fb\u3055\u308c\u3001\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u6307\u5b9a\u3057\u305f\u9280\u884c\u53e3\u5ea7\u306b\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u901a\u5e38\u3001\u63d0\u51fa\u304b\u3089\u632f\u308a\u8fbc\u307f\u307e\u3067\u306e\u671f\u9593\u306f1\u30f6\u6708\u304b\u30892\u30f6\u6708\u7a0b\u5ea6\u3067\u3059\u3002\u3053\u306e\u671f\u9593\u306f\u7a0e\u52d9\u7f72\u306e\u5be9\u67fb\u72b6\u6cc1\u306b\u3088\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3059\u308b\u3053\u3068\u3067\u65e9\u671f\u306b\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u9084\u4ed8\u7533\u544a\u306f\u81ea\u5206\u306e\u6a29\u5229\u3068\u3057\u3066\u3001\u6b63\u78ba\u306b\u624b\u7d9a\u304d\u3059\u308b\u3053\u3068\u3067\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059\u5927\u5207\u306a\u65b9\u6cd5\u3067\u3059\u3002\u30df\u30b9\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u308b\u6bb5\u968e\u304b\u3089\u614e\u91cd\u306b\u884c\u52d5\u3057\u3001e-Tax\u3082\u6d3b\u7528\u3057\u306a\u304c\u3089\u8a08\u753b\u7684\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p><\/div>\n<h2 class=\"preview-subttile\" id=\"contents-4\">4. \u7533\u544a\u671f\u9650\u3068\u6ce8\u610f\u70b9<\/h2>\n<div id=\"precomment_4\">\u9084\u4ed8\u7533\u544a\u306f\u591a\u304f\u306e\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u898b\u904e\u3054\u3057\u304c\u3061\u306a\u624b\u7d9a\u304d\u3067\u3059\u304c\u3001\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u904e\u53bb\u306b\u904e\u6255\u3044\u3057\u305f\u7a0e\u984d\u3092\u53d6\u308a\u623b\u3059\u305f\u3081\u306e\u9084\u4ed8\u7533\u544a\u306f\u3001\u305d\u306e\u5e74\u306e\u7a0e\u6cd5\u306e\u7d30\u304b\u306a\u5909\u66f4\u3084\u500b\u3005\u306e\u751f\u6d3b\u72b6\u6cc1\u306e\u5909\u5316\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3068\u306f\u7570\u306a\u308b\u76ee\u7684\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u901a\u5e38\u3067\u306f\u6255\u3044\u623b\u3055\u308c\u306a\u3044\u91d1\u984d\u3092\u53d6\u308a\u623b\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306f\u6700\u5927\u30675\u5e74\u524d\u307e\u3067\u9061\u3063\u3066\u7533\u8acb\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u904e\u53bb\u6570\u5e74\u9593\u306e\u4e2d\u3067\u898b\u9003\u3057\u3066\u3044\u305f\u63a7\u9664\u3084\u6255\u3044\u904e\u304e\u3066\u3044\u305f\u7a0e\u91d1\u3092\u78ba\u8a8d\u3057\u3001\u9084\u4ed8\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u3001\u7a0e\u91d1\u3092\u6b63\u3057\u304f\u7cbe\u7b97\u3059\u308b\u3053\u3068\u3067\u5bb6\u5ead\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7533\u544a\u624b\u7d9a\u304d\u81ea\u4f53\u306f\u6c7a\u3057\u3066\u96e3\u3057\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305a\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u63a7\u9664\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u5404\u7a2e\u66f8\u985e\u3092\u3057\u3063\u304b\u308a\u3068\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u3057\u3066\u3001\u7533\u544a\u66f8\u306e\u8a18\u5165\u306f\u6b63\u78ba\u306b\u884c\u3046\u3053\u3068\u304c\u809d\u5fc3\u3067\u3059\u3002\u6700\u8fd1\u3067\u306fe-Tax\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u305f\u96fb\u5b50\u7533\u544a\u3082\u666e\u53ca\u3057\u3066\u304a\u308a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5229\u4fbf\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u96fb\u5b50\u7533\u544a\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u66f8\u985e\u306e\u6b63\u78ba\u6027\u3084\u4e0d\u5099\u304c\u306a\u3044\u304b\u306e\u78ba\u8a8d\u4f5c\u696d\u306f\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u901a\u5e381\u30f6\u6708\u304b\u30892\u30f6\u6708\u7a0b\u5ea6\u3067\u6307\u5b9a\u3057\u305f\u9280\u884c\u53e3\u5ea7\u306b\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u671f\u9593\u306f\u7a0e\u52d9\u7f72\u306e\u51e6\u7406\u72b6\u6cc1\u3084\u63d0\u51fa\u66f8\u985e\u306e\u4e0d\u5099\u306b\u3088\u308a\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u66f8\u985e\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u5927\u5e45\u306a\u9045\u5ef6\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u63d0\u51fa\u524d\u306b\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u9084\u4ed8\u7533\u544a\u306f\u6a29\u5229\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u5927\u5207\u306a\u5236\u5ea6\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3057\u3063\u304b\u308a\u3068\u5236\u5ea6\u3092\u7406\u89e3\u3057\u3001\u53ef\u80fd\u306a\u9650\u308a\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3046\u3063\u304b\u308a\u898b\u9003\u3057\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u3001\u65e5\u9803\u304b\u3089\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u96c6\u3081\u3001\u5fc5\u8981\u306a\u3068\u304d\u306b\u306f\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p><\/div>\n<h2 class=\"preview-subttile\" id=\"contents-5\">5. \u307e\u3068\u3081<\/h2>\n<div id=\"precomment_5\">\u9084\u4ed8\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306e\u91cd\u8981\u6027\u306f\u3001\u9069\u5207\u306a\u7a0e\u91d1\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\u533b\u7642\u8cbb\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3001\u305d\u3057\u3066\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u3068\u3044\u3063\u305f\u3055\u307e\u3056\u307e\u306a\u7a0e\u5236\u512a\u9047\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u9084\u4ed8\u7533\u544a\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br 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