{"id":2425,"date":"2021-06-04T13:19:12","date_gmt":"2021-06-04T04:19:12","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=2425"},"modified":"2025-05-28T12:01:07","modified_gmt":"2025-05-28T03:01:07","slug":"finance","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/finance","title":{"rendered":"\u8ca1\u52d9\u3068\u306f\uff1f\u7d4c\u7406\u3001\u4f1a\u8a08\u3068\u306e\u9055\u3044\u3068\u8ca1\u52d9\u306e\u91cd\u8981\u6027\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u8ca1\u52d9\u3068\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u4f1a\u793e\u306e\u672a\u6765\u306e\u304a\u91d1\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u5177\u4f53\u7684\u306b\u306f\u3001<strong>\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u304a\u91d1\u3092\u96c6\u3081\u3001\u3069\u306e\u3088\u3046\u306b\u4f7f\u3046\u304b\u8a08\u753b\u3092\u7acb\u3066\u3001\u7ba1\u7406\u3057\u3066\u3044\u304f\u696d\u52d9\u306e\u3053\u3068<\/strong>\u3092\u610f\u5473\u3057\u3066\u304a\u308a\u3001\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848\u3001\u4e88\u7b97\u7ba1\u7406\u3001\u8cc7\u91d1\u8abf\u9054\u3001\u8cc7\u7523\u904b\u7528\u306a\u3069\u304c\u8ca1\u52d9\u306e\u4ee3\u8868\u7684\u306a\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3053\u306e\u3088\u3046\u306a\u8ca1\u52d9\u306e\u4ed5\u4e8b\u306f\u3001\u4f1a\u793e\u5168\u4f53\u306e\u304a\u91d1\u306e\u6d41\u308c\u306b\u6c17\u3092\u914d\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u4f1a\u793e\u7d4c\u55b6\u306e\u6839\u5e79\u306b\u304b\u304b\u308f\u308b\u91cd\u8981\u306a\u4ed5\u4e8b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u305f\u3060\u3001\u8ca1\u52d9\u306f\u3001\u7d4c\u7406\u3084\u4f1a\u8a08\u3068\u3044\u3063\u305f\u304a\u91d1\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u696d\u52d9\u3068\u6df7\u4e71\u3057\u3084\u3059\u304f\u3001<strong>\u300c\u7d4c\u7406\u3001\u4f1a\u8a08\u3001\u8ca1\u52d9\u306f\u540c\u3058\u610f\u5473\uff1f\u9055\u3046\u306e\uff1f\u300d<\/strong>\u3068\u7591\u554f\u306b\u601d\u3046\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span><span><\/span>\u5b9f\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u8ca1\u52d9\u3001\u7d4c\u7406\u3001\u4f1a\u8a08\u306e\u696d\u52d9\u306f\u660e\u78ba\u306b\u7570\u306a\u3063\u3066\u3044\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p><span>\u00a0<\/span>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u7d4c\u55b6\u3092\u884c\u3046\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u9055\u3044\u3092\u3057\u3063\u304b\u308a\u62bc\u3055\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u305d\u3053\u3067\u3001\u672c\u8a18\u4e8b\u3067\u306f\u3001<\/p>\n<p><strong>\u30fb\u8ca1\u52d9\u306b\u306f\u4f55\u304b\uff1f<br \/>\n<\/strong><strong>\u30fb\u8ca1\u52d9\u306e\u5177\u4f53\u7684\u306a\u4ed5\u4e8b\u5185\u5bb9<br \/>\n<\/strong><strong>\u30fb\u7d4c\u7406\u3001\u4f1a\u8a08\u3068\u306e\u9055\u3044<\/strong><\/p>\n<p><span>\u00a0<\/span>\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u305f\u3001<u>\u8ca1\u52d9\u306e\u91cd\u8981\u6027<\/u>\u3084<u>\u4f1a\u793e\u5185\u306b\u72ec\u7acb\u3055\u305b\u3066\u8ca1\u52d9\u90e8\u3092\u7f6e\u304f\u3079\u304d\u304b<\/u>\u3068\u3044\u3063\u305f\u70b9\u306b\u3064\u3044\u3066\u3082\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u672c\u8a18\u4e8b\u3092\u8aad\u3080\u3053\u3068\u3067\u3001\u8ca1\u52d9\u306e\u4ed5\u4e8b\u306b\u3064\u3044\u3066\u6df1\u304f\u7406\u89e3\u3057\u3001\u7d4c\u7406\u3084\u4f1a\u8a08\u3068\u306e\u9055\u3044\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u3001\u81ea\u5206\u306e\u4f1a\u793e\u306b\u304a\u3051\u308b\u8ca1\u52d9\u90e8\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"shortcode_mail_btn\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/inquiry\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_contact_new01.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_tel_btn\"><a href=\"tel:0120-998-707\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_phone.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_line_btn\"><a href=\"https:\/\/page.line.me\/265wasdz?oat__id=2926904&openQrModal=true#~\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_line.png\" alt=\"\"><\/a><\/div>\n<h2>1.\u8ca1\u52d9\u3068\u306f\u4f1a\u793e\u306e\u672a\u6765\u306e\u304a\u91d1\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2.jpg\" alt=\"\" width=\"2180\" height=\"1454\" class=\"aligncenter size-full wp-image-2426\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2-768x512.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2-1536x1024.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf2-2048x1366.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><\/p>\n<p>\u4e0a\u8ff0\u3057\u305f\u901a\u308a\u3001\u8ca1\u52d9\u3068\u306f\u3001<strong><span style=\"color: #ff0000;\">\u4f1a\u793e\u306e\u672a\u6765\u306e\u304a\u91d1\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/span><\/strong>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3082\u3046\u5c11\u3057\u5177\u4f53\u7684\u306b\u3044\u3046\u3068\u3001<span style=\"color: #0000ff;\"><strong>\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u304a\u91d1\u3092\u96c6\u3081\u3001\u3069\u306e\u3088\u3046\u306b\u4f7f\u3046\u304b\u8a08\u753b\u3092\u7acb\u3066\u3001\u7ba1\u7406\u3057\u3066\u3044\u304f\u3053\u3068<\/strong><\/span>\u3092\u610f\u5473\u3057\u3066\u3044\u3066\u3001<strong>\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848<\/strong>\u3001<strong>\u4e88\u7b97\u7ba1\u7406<\/strong>\u3001<strong>\u8cc7\u91d1\u8abf\u9054<\/strong>\u3001<strong>\u8cc7\u7523\u904b\u7528<\/strong>\u306a\u3069\u304c\u8ca1\u52d9\u306e\u4ee3\u8868\u7684\u306a\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf3-1.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf3-1.png\" alt=\"\" width=\"729\" height=\"480\" class=\"aligncenter size-full wp-image-2427\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf3-1.png 729w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf3-1-300x198.png 300w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><\/a><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u98df\u54c1\u306e\u88fd\u9020\u3084\u8ca9\u58f2\u3092\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u6628\u5e74\u306e\u58f2\u4e0a\u304c\u601d\u308f\u3057\u304f\u306a\u304b\u3063\u305f\u305f\u3081\u306b\u3001\u65b0\u5546\u54c1\u3092\u4f5c\u308b\u3053\u3068\u3092\u6c7a\u65ad\u3057\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span>\u3053\u306e\u6642\u3001<span style=\"color: #0000ff;\"><strong>\u300c\u3069\u3046\u3084\u3063\u3066\u65b0\u5546\u54c1\u3092\u4f5c\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u96c6\u3081\u308b\u306e\u304b\uff1f\u9280\u884c\u304b\u3089\u3044\u304f\u3089\u8abf\u9054\u3059\u308b\u306e\u304b\uff1f\u3069\u3046\u3059\u308c\u3070\u878d\u8cc7\u304c\u53d7\u3051\u3089\u308c\u308b\u304b\uff1f\u300d\u306b\u3064\u3044\u3066\u8a08\u753b\u3092\u7acb\u3066\u3066\u5b9f\u884c\u3059\u308b\uff08\u8cc7\u91d1\u8abf\u9054\uff09<\/strong><\/span>\u3053\u3068\u3084\u3001<\/p>\n<p><span style=\"color: #ff0000;\"><strong>\u300c\u4e88\u7b97\u3092\u3069\u306e\u3088\u3046\u306b\u632f\u308a\u5206\u3051\u308b\u306e\u304b\uff1f\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u30c7\u30b6\u30a4\u30f3\u306b\u3044\u304f\u3089\u304b\u304b\u308b\u304b\uff1f\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u306b\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\uff1f\u300d\u306b\u3064\u3044\u3066\u6226\u7565\u3092\u7acb\u3066\u3066\u5b9f\u884c\u3059\u308b\uff08\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848\u3001\u4e88\u7b97\u7ba1\u7406\uff09<\/strong><\/span>\u306e\u304c\u8ca1\u52d9\u306e\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3053\u306e\u3088\u3046\u306b\u3001\u8ca1\u52d9\u306f\u3001\u4f1a\u793e\u7d4c\u55b6\u306b\u304a\u3051\u308b\u672a\u6765\u306e\u304a\u91d1\u306b\u3064\u3044\u3066\u8a08\u753b\u3092\u7acb\u3066\u3001\u5b9f\u884c\u3057\u3066\u3044\u304f\u4ed5\u4e8b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h2>2.\u8ca1\u52d9\u306e\u5177\u4f53\u7684\u306a\u4ed5\u4e8b\u5185\u5bb9<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf4.jpg\" alt=\"\" width=\"2180\" height=\"1454\" class=\"aligncenter size-full wp-image-2433\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf4.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf4-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf4-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf4-768x512.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf4-1536x1024.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf4-2048x1366.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><\/p>\n<p>\u4f1a\u793e\u306b\u3088\u3063\u3066\u5207\u308a\u5206\u3051\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4ee3\u8868\u7684\u306a\u8ca1\u52d9\u306e\u4e0b\u8a18\u4ed5\u4e8b\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table width=\"675\">\n<tbody>\n<tr>\n<td width=\"128\" style=\"background-color: #fae7b9; width: 128px;\">\n<p style=\"text-align: center;\"><strong>\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848<\/strong><\/p>\n<\/td>\n<td width=\"547\">\n<p>\u4f1a\u793e\u3067\u6d3b\u7528\u3059\u308b\u304a\u91d1\u306e\u8abf\u9054\u3084\u904b\u7528\u306e\u65b9\u91dd\u3092\u7acb\u3066\u308b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"128\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u4e88\u7b97\u7de8\u6210\u3001\u7ba1\u7406<\/strong><\/p>\n<\/td>\n<td width=\"547\">\n<p>\u3069\u306e\u3088\u3046\u306b\u4e88\u7b97\u3092\u5206\u914d\u3059\u308b\u304b\u3092\u8003\u3048\u3001\u4e88\u7b97\u304c\u9069\u5207\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u7ba1\u7406\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"128\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u8cc7\u91d1\u8abf\u9054<\/strong><\/p>\n<\/td>\n<td width=\"547\">\n<p>\u65b0\u3057\u3044\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u4f5c\u3063\u305f\u308a\u3001\u65b0\u3057\u3044\u8a2d\u5099\u3092\u5c0e\u5165\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u304a\u91d1\u3092\u8abf\u9054\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"128\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u8cc7\u7523\u904b\u7528<\/strong><\/p>\n<\/td>\n<td width=\"547\">\n<p>\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3092\u9069\u5207\u306b\u904b\u7528\u3057\u3001\u5897\u3084\u3057\u3066\u3044\u304f<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span><\/p>\n<h3>2-1.\u8ca1<span style=\"font-family: 'Arial Unicode MS';\">\u52d9\u6226\u7565\u306e\u7acb\u6848<\/span><\/h3>\n<p>\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848\u3068\u306f\u3001<span style=\"color: #0000ff;\"><strong>\u4f1a\u793e\u3067\u6d3b\u7528\u3059\u308b\u304a\u91d1\u306e\u8abf\u9054\u3084\u904b\u7528\u306e\u65b9\u91dd\u3092\u7acb\u3066\u308b\u3053\u3068<\/strong><\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u7d4c\u7406\u304c\u4f5c\u6210\u3057\u305f\u6c7a\u7b97\u66f8\u304b\u3089\u58f2\u4e0a\u3084\u5229\u76ca\u3092\u78ba\u8a8d\u3057\u3066\u5206\u6790\u3057\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u8cc7\u7523\u904b\u7528\u3001\u4e88\u7b97\u7de8\u6210\u3068\u3044\u3063\u305f\u304a\u91d1\u306e\u30d7\u30e9\u30f3\u3092\u7acb\u3066\u308b\u91cd\u8981\u306a\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u4f8b\u3048\u3070\u3001\u4f1a\u793e\u306e\u904b\u8ee2\u8cc7\u91d1\u304c\u5c11\u306a\u3044\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u5f8c\u7d39\u4ecb\u3059\u308b\u8cc7\u91d1\u8abf\u9054\u306e\u8a08\u753b\u3092\u7acb\u3066\u305f\u308a\u3001\u307e\u305f\u3001\u5728\u5eab\u3084\u4ed5\u5165\u308c\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u60aa\u3044\u3088\u3046\u3067\u3042\u308c\u3070\u6539\u5584\u6848\u3092\u8003\u3048\u305f\u308a\u306a\u3069\u3001<span style=\"color: #ff0000;\"><strong>\u4f1a\u793e\u5168\u4f53\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u5ba2\u89b3\u7684\u306b\u898b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/strong><\/span>\u3002<\/p>\n<p><span>\u00a0<\/span><strong>\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848\u304c\u3046\u307e\u304f\u3044\u304b\u306a\u3044\u3068\u300c\u7d4c\u8cbb\u304c\u5927\u304d\u304f\u306a\u308a\u3059\u304e\u3066\u3057\u307e\u3063\u305f\u300d\u300c\u4e88\u7b97\u304c\u8db3\u308a\u306a\u3044\u300d\u300c\u904b\u8ee2\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u8ca1\u52d9\u72b6\u6cc1\u306e\u554f\u984c\u3092\u62b1\u3048\u308b<\/strong>\u3053\u3068\u306b\u3064\u306a\u304c\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u8ca1\u52d9\u72b6\u6cc1\u306e\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u4f1a\u793e\u306f\u3001\u5bfe\u5916\u7684\u306b\u898b\u3066\u4fe1\u983c\u6027\u304c\u4f4e\u4e0b\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3057\u3001\u6700\u60aa\u3001\u696d\u7e3e\u60aa\u5316\u3084\u5012\u7523\u306e\u5371\u6a5f\u306b\u626e\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span>\u00a0<\/span><\/strong>\u305d\u306e\u305f\u3081\u3001\u8ca1\u52d9\u306e\u4ed5\u4e8b\u306e\u3072\u3068\u3064\u3067\u3042\u308b\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848\u306f\u3001\u4f1a\u793e\u306e\u547d\u904b\u3092\u63e1\u308b\u5927\u5207\u306a\u4ed5\u4e8b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span lang=\"EN-US\">2-2.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u4e88\u7b97\u7de8\u6210\u3001\u7ba1\u7406<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h3>\n<p>\u5404\u90e8\u7f72\u306b<span style=\"color: #0000ff;\"><strong>\u3069\u306e\u3088\u3046\u306b\u4e88\u7b97\u3092\u5206\u914d\u3059\u308b\u304b\u3092\u8003\u3048\u3001\u4e88\u7b97\u304c\u9069\u5207\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u7ba1\u7406\u3059\u308b<\/strong><\/span>\u306e\u3082\u8ca1\u52d9\u306e\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u5404\u90e8\u7f72\u306b\u4e88\u7b97\u3092\u591a\u304f\u5206\u914d\u3067\u304d\u308c\u3070\u8a00\u3046\u3053\u3068\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u5168\u3066\u306e\u90e8\u7f72\u306b\u5e0c\u671b\u306e\u4e88\u7b97\u3092\u632f\u308a\u5206\u3051\u308b\u306e\u306f\u96e3\u3057\u3044\u305f\u3081\u3001\u5168\u4f53\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u3066\u3001\u4ea4\u6e09\u30fb\u8abf\u6574\u3057\u306a\u3051\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u305f\u3001\u4e88\u7b97\u8a08\u753b\u3068\u5b9f\u7e3e\u306b\u304a\u3051\u308b\u5dee\u7570\u3092\u5e38\u306b\u8a8d\u8b58\u3057\u3001\u3046\u307e\u304f\u3044\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3069\u3053\u306b\u554f\u984c\u304c\u3042\u308b\u306e\u304b\u3092\u7279\u5b9a\u3059\u308b\u4ed5\u4e8b\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u306a\u305c\u306a\u3089\u3001\u9014\u4e2d\u3067\u4e88\u7b97\u304c\u306a\u304f\u306a\u308a\u3001\u53d6\u5f15\u5148\u3078\u306e\u652f\u6255\u3044\u304c\u6ede\u308b\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u8d77\u3053\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u90e8\u7f72\u306e\u307f\u306e\u554f\u984c\u3067\u306f\u306a\u304f\u4f1a\u793e\u5168\u4f53\u306e\u4fe1\u983c\u6027\u306b\u5f71\u97ff\u304c\u51fa\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/p>\n<h3>2-3.\u8cc7\u91d1\u8abf\u9054<\/h3>\n<p><span style=\"color: #0000ff;\"><strong>\u65b0\u3057\u3044\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u4f5c\u3063\u305f\u308a\u3001\u65b0\u3057\u3044\u8a2d\u5099\u3092\u5c0e\u5165\u3057\u305f\u308a\u3059\u308b\u306b\u306f\u304a\u91d1\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u305d\u306e\u304a\u91d1\u3092\u8abf\u9054\u3059\u308b\u306e\u3082\u8ca1\u52d9\u306e\u4ed5\u4e8b<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u305f\u308a\u3001\u682a\u5f0f\u3084\u793e\u50b5\u3092\u767a\u884c\u3057\u305f\u308a\u3068\u3044\u3063\u305f\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u8cc7\u91d1\u8abf\u9054\u306f\u3084\u308d\u3046\u3068\u601d\u3063\u3066\u3059\u3050\u306b\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5e38\u306b\u91d1\u878d\u6a5f\u95a2\u3084\u6295\u8cc7\u5bb6\u3068\u826f\u597d\u306a\u95a2\u4fc2\u3092\u7bc9\u3044\u3066\u304a\u304d\u3001<strong>\u5fc5\u8981\u306a\u6642\u306b\u8cc7\u91d1\u3092\u8abf\u9054\u3067\u304d\u308b\u3088\u3046\u306b\u6e96\u5099\u3057\u3066\u304a\u304b\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u305f\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u73fe\u91d1\u3067\u3042\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u4e0d\u8db3\u3059\u308b\u3068\u3001\u652f\u6255\u3044\u306a\u3069\u304c\u6ede\u308a\u3001\u6700\u60aa\u5012\u7523\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u306a\u3044\u306e\u3067\u3001\u4f1a\u793e\u306e\u73fe\u91d1\u306e\u72b6\u6cc1\u306b\u3082\u5e38\u306b\u76ee\u3092\u914d\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u8cc7\u91d1\u8abf\u9054\u306e\u4ed5\u4e8b\u306f\u3001\u5e38\u306b\u4e2d\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u3001\u4f1a\u793e\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u91cd\u8981\u306a\u4ed5\u4e8b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h3><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">2-4.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u8cc7\u7523\u904b\u7528<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h3>\n<p><span style=\"color: #0000ff;\">\u00a0<strong>\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3092\u9069\u5207\u306b\u904b\u7528\u3057\u3001\u5897\u3084\u3057\u3066\u3044\u304f\u306e\u3082\u8ca1\u52d9\u306e\u4ed5\u4e8b\u306e\u3072\u3068\u3064<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u4f1a\u793e\u306e\u304a\u91d1\u306e\u4e2d\u306b\u306f\u3059\u3050\u306b\u5fc5\u8981\u3068\u306a\u308b\u904b\u8ee2\u8cc7\u91d1\u306e\u4ed6\u306b\u3001\u3059\u3050\u306b\u5fc5\u8981\u3067\u306f\u306a\u3044\u4f59\u5270\u8cc7\u91d1\u3068\u547c\u3070\u308c\u308b\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u305d\u306e\u3046\u3061\u306e\u4f59\u5270\u8cc7\u91d1\u3092\u3046\u307e\u304f\u6d3b\u7528\u3057\u3001\u6295\u8cc7\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u308a\u3001<span>M&amp;A<\/span>\uff08\u4f01\u696d\u306e\u5408\u4f75\u30fb\u8cb7\u53ce\uff09\u3092\u884c\u306a\u3063\u305f\u308a\u3057\u3066\u3001<strong>\u4f59\u5270\u8cc7\u91d1\u3092\u5897\u3084\u3059<\/strong>\u306e\u3082\u5927\u5207\u306a\u4ed5\u4e8b\u306e\u3072\u3068\u3064\u3067\u3059\u3002<br \/>\n\u4f1a\u793e\u304c\u4f7f\u3048\u308b\u304a\u91d1\u3092\u5897\u3084\u3059\u5927\u5207\u306a\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u8cc7\u7523\u904b\u7528\u306b\u304a\u3044\u3066\u306f\u3001\u9577\u671f\u7684\u306a\u8a08\u753b\u6027\u3092\u6301\u3061\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u62c5\u5f53\u8005\u306a\u3069\u3068\u826f\u597d\u306a\u95a2\u4fc2\u6027\u3092\u7bc9\u3044\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u4ed6\u306b\u3082\u4e0b\u8a18\u306e\u3088\u3046\u306a\u4ed5\u4e8b\u3092\u8ca1\u52d9\u304c\u62c5\u5f53\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\n<table width=\"682\">\n<tbody>\n<tr>\n<td width=\"76\" style=\"background-color: #c9e0c5;\">\n<p style=\"text-align: center;\"><strong><span>IR<\/span><\/strong><\/p>\n<\/td>\n<td width=\"606\">\n<p>\u682a\u4e3b\u306a\u3069\u306b\u5bfe\u3057\u3066\u3001\u7d4c\u55b6\u3084\u8ca1\u52d9\u72b6\u6cc1\u3001\u4eca\u5f8c\u306e\u898b\u901a\u3057\u306b\u3064\u3044\u3066\u5e83\u5831\u6d3b\u52d5\u3092\u884c\u3046\u4ed5\u4e8b\u306e\u3053\u3068\u3002<br \/>\n\u682a\u4e3b\u306f\u3001\u4f01\u696d\u8aac\u660e\u4f1a\u3084\u6c7a\u7b97\u8aac\u660e\u4f1a\u3001\u5831\u544a\u66f8\u306b\u3088\u3063\u3066\u4f1a\u793e\u7d4c\u55b6\u306b\u3064\u3044\u3066\u77e5\u308a\u307e\u3059\u304c\u3001\u5f7c\u3089\u306e\u8cea\u554f\u3084\u8981\u671b\u306b\u56de\u7b54\u3059\u308b\u306e\u3082<span>IR<\/span>\u306e\u4ed5\u4e8b\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"76\" style=\"background-color: #c9e0c5;\">\n<p style=\"text-align: center;\"><strong>\u76e3\u67fb\u5bfe\u5fdc<\/strong><\/p>\n<\/td>\n<td width=\"606\">\n<p>\u4f1a\u793e\u306b\u304a\u3051\u308b\u6c7a\u7b97\u66f8\u306e\u5185\u5bb9\u306b\u507d\u308a\u304c\u306a\u3044\u304b\u3001\u7b2c\u4e09\u8005\u6a5f\u95a2\u304c\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3092\u76e3\u67fb\u3068\u8a00\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u5bfe\u5fdc\u3092\u8ca1\u52d9\u306e\u696d\u52d9\u3068\u3057\u3066\u884c\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span><span>\u00a0<\/span>\u4ee5\u4e0a\u3001\u8ca1\u52d9\u306e\u4ee3\u8868\u7684\u306a\u4ed5\u4e8b\u5185\u5bb9\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><span>\u00a0<\/span>\u4f1a\u793e\u306b\u3088\u3063\u3066\u3069\u306e\u3088\u3046\u306a\u4ed5\u4e8b\u304c\u8ca1\u52d9\u306b\u632f\u308a\u5206\u3051\u3089\u308c\u308b\u304b\u306f\u69d8\u3005\u3067\u3059\u304c\u3001\u4e0a\u8ff0\u306e\u3088\u3046\u306a\u4ed5\u4e8b\u5185\u5bb9\u3092\u62c5\u3046\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<h2>3.\u7d4c\u7406\u30fb\u4f1a\u8a08\u3068\u306e\u9055\u3044<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf5.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf5.jpg\" alt=\"\" width=\"2180\" height=\"1450\" class=\"aligncenter size-full wp-image-2428\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf5.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf5-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf5-1024x681.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf5-768x511.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf5-1536x1022.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf5-2048x1362.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><\/p>\n<p>\u300c\u8ca1\u52d9\u300d\u3068\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u4ed5\u4e8b\u3068\u3057\u3066\u3001\u7d4c\u7406\u30fb\u4f1a\u8a08\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u3001\u7d4c\u7406\u30fb\u4f1a\u8a08\u30fb\u8ca1\u52d9\u5168\u3066\u3092\u540c\u3058\u90e8\u7f72\u3067\u62c5\u5f53\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u306b\u3001\u9055\u3044\u304c\u5206\u304b\u308a\u306b\u304f\u3044\u3068\u8003\u3048\u308b\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span>\u3057\u304b\u3057\u3001<span style=\"color: #ff0000;\"><strong>\u8ca1\u52d9\u30fb\u7d4c\u7406\u30fb\u4f1a\u8a08\u306f\u660e\u78ba\u306b\u9055\u3044<\/strong><\/span>\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u672c\u7ae0\u3067\u306f\u3001\u7d4c\u7406\u3068\u4f1a\u8a08\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3001\u8ca1\u52d9\u3068\u306e\u9055\u3044\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">3-1.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u7d4c\u7406\u3068\u306f\u4f1a\u793e\u306e\u65e5\u3005\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h3>\n<p>\u7d4c\u7406\u3068\u306f\u3001<span style=\"color: #0000ff;\"><strong>\u4f1a\u793e\u306e\u65e5\u3005\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/strong><\/span>\u3092\u6307\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ed5\u5165\u308c\u306e\u7ba1\u7406\u3084\u7d66\u4e0e\u8a08\u7b97\u3001\u8acb\u6c42\u66f8\u51e6\u7406\u3084\u7a0e\u91d1\u306e\u8a08\u7b97\u306a\u3069\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf6-1.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf6-1.png\" alt=\"\" width=\"714\" height=\"548\" class=\"aligncenter size-full wp-image-2429\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf6-1.png 714w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf6-1-300x230.png 300w\" sizes=\"(max-width: 714px) 100vw, 714px\" \/><\/a><\/p>\n<p>\u4f1a\u793e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u304a\u91d1\u304c\u767a\u751f\u3059\u308b\u5834\u9762\u306f\u8a00\u3046\u307e\u3067\u3082\u306a\u304f\u591a\u304f\u3001\u4f8b\u3048\u3070\u3001\u300c\u5f93\u696d\u54e1\u304c\u51fa\u5f35\u306b\u884c\u3063\u305f\u969b\u306e\u8cbb\u7528\u300d\u300c\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u8cbb\u7528\u300d\u3092\u8a18\u9332\u3057\u306a\u3044\u3067\u3001\u884c\u304d\u5f53\u305f\u308a\u3070\u3063\u305f\u308a\u306e\u7d4c\u55b6\u3092\u3057\u3066\u3044\u305f\u3089\u3001\u8d64\u5b57\u304c\u51fa\u305f\u969b\u306b\u3069\u306e\u8cbb\u7528\u304c\u539f\u56e0\u306a\u306e\u304b\u7a81\u304d\u6b62\u3081\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u305f\u3001\u7d4c\u7406\u306b\u3068\u3063\u3066\u5927\u5207\u306a\u4ed5\u4e8b\u3068\u3057\u3066\u3001\u65e5\u3005\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a\u3092\u307e\u3068\u3081\u305f<strong>\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong>\u3053\u3068\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u6c7a\u7b97\u66f8\u3068\u306f\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u300c\u4f1a\u793e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3069\u308c\u304f\u3089\u3044\u306e\u58f2\u4e0a\u304c\u51fa\u3066\u3001\u3069\u308c\u304f\u3089\u3044\u306e\u640d\u5931\u304c\u3042\u3063\u305f\u306e\u304b\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u6c7a\u7b97\u66f8\u304c\u3042\u308b\u304b\u3089\u3053\u305d\u3001\u682a\u4e3b\u3084\u6295\u8cc7\u5bb6\u306b\u5411\u3051\u3066\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u4f1d\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3055\u3089\u306b\u5bfe\u5185\u7684\u306b\u3082\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u6539\u5584\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u3052\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3053\u306e\u6c7a\u7b97\u66f8\u3092\u4f5c\u308b\u305f\u3081\u306b\u306f\u3001\u7d4c\u7406\u304c\u65e5\u3005\u30b3\u30c4\u30b3\u30c4\u3068\u884c\u306a\u3063\u3066\u3044\u308b\u4ed5\u5165\u308c\u306e\u7ba1\u7406\u3084\u8acb\u6c42\u66f8\u51e6\u7406\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u305f\u3081\u3001\u7d4c\u7406\u306f\u4f1a\u793e\u306b\u3068\u3063\u3066\u5927\u5207\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u8ca1\u52d9\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001<strong>\u8ca1\u52d9\u306f\u4e88\u7b97\u7ba1\u7406\u3084\u8cc7\u91d1\u8abf\u9054\u306e\u3088\u3046\u306a\u300c\u4f1a\u793e\u306e\u672a\u6765\u306e\u305f\u3081\u306e\u304a\u91d1\u3092\u7ba1\u7406\u3059\u308b\u300d\u306e\u306b\u5bfe\u3057\u3066\u3001\u7d4c\u7406\u306f\u3001\u8acb\u6c42\u66f8\u51e6\u7406\u3084\u4f1d\u7968\u4f5c\u6210\u3068\u3044\u3063\u305f\u300c\u4f1a\u793e\u3067\u904e\u53bb\u306b\u767a\u751f\u3057\u305f\u304a\u91d1\u306e\u6d41\u308c\u3092\u7ba1\u7406\u3059\u308b\u300d<\/strong>\u70b9\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span><strong>\u3010\u7d4c\u7406\u306e\u5177\u4f53\u7684\u306a\u4ed5\u4e8b\u307e\u3068\u3081\u3011<\/strong><\/p>\n<table width=\"683\">\n<tbody>\n<tr>\n<td width=\"100\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u7d4c\u8cbb\u8a08\u7b97<\/strong><\/p>\n<\/td>\n<td width=\"583\">\n<p>\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u3068\u652f\u6255\u3063\u305f\u304a\u91d1\u3092\u5e33\u7c3f\u306b\u8a18\u9332\u3057\u3001\u30c1\u30a7\u30c3\u30af\u3059\u308b\u4ed5\u4e8b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"100\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u4f1d\u7968\u4f5c\u6210<\/strong><\/p>\n<\/td>\n<td width=\"583\">\n<p>\u767a\u751f\u3057\u305f\u91d1\u92ad\u306e\u3084\u308a\u53d6\u308a\u3092\u4f1d\u7968\u306b\u8a18\u9332\u3059\u308b\u4ed5\u4e8b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"100\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u6c7a\u7b97\u66f8\u4f5c\u6210<\/strong><\/p>\n<\/td>\n<td width=\"583\">\n<p>\u7d4c\u7406\u306b\u304a\u3051\u308b\u6700\u3082\u91cd\u8981\u306a\u4ed5\u4e8b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002\u640d\u76ca\u8a08\u7b97\u66f8\uff08<span>PL<\/span>\uff09\u3084\u8cb8\u501f\u5bfe\u7167\u8868\uff08<span>BS<\/span>\uff09\u3068\u3044\u3063\u305f\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u4ed5\u4e8b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"100\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u7d66\u4e0e\u8a08\u7b97<\/strong><\/p>\n<\/td>\n<td width=\"583\">\n<p>\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u6642\u9593\u3084\u6b8b\u696d\u6642\u9593\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u5404\u7a2e\u63a7\u9664\u984d\u3092\u5f15\u304f\u306a\u3069\u3001\u7d66\u4e0e\u8a08\u7b97\u3092\u884c\u3046\u4ed5\u4e8b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"100\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u7a0e\u52d9\u7533\u544a<\/strong><\/p>\n<\/td>\n<td width=\"583\">\n<p>\u6cd5\u4eba\u7a0e\u306a\u3069\u4f1a\u793e\u304c\u652f\u6255\u3046\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u884c\u3046\u4ed5\u4e8b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-2.\u4f1a\u8a08\u3068\u306f\u304a\u91d1\u3084\u7269\u306e\u3084\u308a\u53d6\u308a\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/h3>\n<p>\u4f1a\u8a08\u3068\u306f\u3001\u300c\u304a\u91d1\u3084\u7269\u306e\u3084\u308a\u53d6\u308a\u3092\u7ba1\u7406\u3059\u308b\u300d\u3068\u3044\u3046\u610f\u5473\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u305f\u3001\u4f1a\u8a08\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5927\u304d\u304f\u5206\u3051\u3066\u300c\u8ca1\u52d9\u4f1a\u8a08\u300d\u3068\u300c\u7ba1\u7406\u4f1a\u8a08\u300d\u306e<span>2<\/span>\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"684\">\n<tbody>\n<tr>\n<td width=\"86\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u7ba1\u7406\u4f1a\u8a08<\/strong><\/p>\n<\/td>\n<td width=\"598\">\n<p>\u7d4c\u55b6\u8005\u3084\u53d6\u7de0\u5f79\u306a\u3069\u4f1a\u793e\u5185\u90e8\u306e\u4eba\u306b\u5411\u3051\u3066\u60c5\u5831\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u4f1a\u8a08\u306e\u3053\u3068\u3002<br \/>\n\u3069\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u307e\u3068\u3081\u308b\u304b\u306f\u305d\u306e\u6642\u306e\u72b6\u6cc1\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u6c7a\u7b97\u66f8\u306b\u304a\u3044\u3066\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u60c5\u5831\u3092\u898b\u305f\u7d4c\u55b6\u8005\u306f\u3001\u8ca1\u52d9\u306b\u304b\u304b\u308b\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u306a\u3063\u305f\u308a\u8ab2\u984c\u6539\u5584\u3092\u884c\u306a\u3063\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"86\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u8ca1\u52d9\u4f1a\u8a08<\/strong><\/p>\n<\/td>\n<td width=\"598\">\n<p>\u682a\u4e3b\u3084\u53d6\u5f15\u5148\u3001\u9280\u884c\u306a\u3069\u5916\u90e8\u3078\u60c5\u5831\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u4f1a\u8a08\u306e\u3053\u3068\u3002<span><br \/>\n<\/span>\u65e5\u3005\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u307e\u3068\u3081\u3066\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u5916\u90e8\u306b\u5831\u544a\u3059\u308b\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\u3002\u4f1a\u793e\u306e\u4fe1\u983c\u6027\u3092\u5916\u90e8\u3078\u8868\u73fe\u3059\u308b\u5927\u5207\u306a\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u4f1a\u8a08\u306e\u6982\u5ff5\u3068\u3057\u3066\u306f\u3001\u4e0a\u8ff0\u3057\u305f\u901a\u308a\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u7d4c\u7406\u306e\u300c\u4f1a\u793e\u306e\u65e5\u3005\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u7ba1\u7406\u3059\u308b\u300d\u3068\u4f1a\u8a08\u306e\u300c\u304a\u91d1\u3084\u7269\u306e\u3084\u308a\u53d6\u308a\u3092\u7ba1\u7406\u3059\u308b\u300d\u306f\u610f\u5473\u304c\u8fd1\u304f\u3001\u6df7\u540c\u3057\u3084\u3059\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span>\u00a0<\/span>\u78ba\u304b\u306b\u3001\u7d4c\u7406\u3068\u4f1a\u8a08\u306e\u696d\u52d9\u306f\u91cd\u306a\u3063\u3066\u3044\u308b\u90e8\u5206\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u9055\u3044\u3068\u3057\u3066\u306f\u3001\u7d4c\u7406\u306f\u300c\u304a\u91d1\u306e\u6d41\u308c\u300d\u306b\u7279\u5316\u3057\u305f\u4ed5\u4e8b\u3092\u6307\u3059\u306e\u306b\u5bfe\u3057\u3001\u4f1a\u8a08\u306f\u3001<span style=\"color: #0000ff;\"><strong>\u91d1\u92ad\u3060\u3051\u3067\u306a\u304f\u5efa\u7269\u3084\u8a2d\u5099\u3001\u7269\u54c1\u3068\u3044\u3063\u305f\u4f1a\u793e\u306e\u5168\u8cc7\u7523\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p><span>\u00a0<\/span>\u3064\u307e\u308a\u3001<span style=\"color: #ff0000;\"><strong><u>\u4f1a\u8a08\u696d\u52d9\u306e\u6982\u5ff5\u306e\u4e2d\u306b\u7d4c\u7406\u696d\u52d9\u304c\u542b\u307e\u308c\u3066\u3044\u308b<\/u><\/strong><\/span>\u306e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u5185\u306b\u4f1a\u8a08\u90e8\u7f72\u306f\u72ec\u7acb\u3057\u3066\u4f5c\u3089\u308c\u308b\u3053\u3068\u306f\u5c11\u306a\u304f\u3001\u7d4c\u7406\u304c\u5f79\u5272\u3092\u62c5\u3046\u304b\u3001\u5404\u90e8\u7f72\u304c\u305d\u308c\u305e\u308c\u62c5\u5f53\u3059\u308b\u3068\u3044\u3046\u5f62\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<h3>3-3.\u8ca1\u52d9\u3068\u7d4c\u7406\u30fb\u4f1a\u8a08\u306e\u9055\u3044\u4e00\u89a7<\/h3>\n<p>\u8ca1\u52d9\u3001\u7d4c\u7406\u3001\u4f1a\u8a08\u306e\u9055\u3044\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<table width=\"718\">\n<tbody>\n<tr>\n<td width=\"143\" style=\"background-color: #c9e0c5;\">\n<p><strong><span>\u00a0<\/span><\/strong><\/p>\n<\/td>\n<td width=\"172\" style=\"background-color: #c9e0c5;\">\n<p style=\"text-align: center;\"><strong>\u8ca1\u52d9<\/strong><\/p>\n<\/td>\n<td width=\"196\" style=\"background-color: #c9e0c5;\">\n<p style=\"text-align: center;\"><strong>\u7d4c\u7406<\/strong><\/p>\n<\/td>\n<td width=\"207\" style=\"background-color: #c9e0c5;\">\n<p style=\"text-align: center;\"><strong>\u4f1a\u8a08<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"143\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u610f\u5473<\/strong><\/p>\n<\/td>\n<td width=\"172\">\n<p>\u4f1a\u793e\u306e<strong>\u672a\u6765\u306e\u304a\u91d1<\/strong>\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/p>\n<\/td>\n<td width=\"196\">\n<p>\u4f1a\u793e\u306e<strong>\u65e5\u3005\u306e\u304a\u91d1\u306e\u6d41\u308c<\/strong>\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/p>\n<\/td>\n<td width=\"207\">\n<p>\u4f1a\u793e\u306e\u304a\u91d1\u3084<strong>\u7269\u306e\u3084\u308a\u53d6\u308a<\/strong>\u3092\u7ba1\u7406\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"143\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u5177\u4f53\u7684\u306a\u4ed5\u4e8b\u5185\u5bb9<\/strong><\/p>\n<\/td>\n<td width=\"172\">\n<p>\u30fb\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848<br \/>\n\u30fb\u4e88\u7b97\u7de8\u6210\u3001\u7ba1\u7406<br \/>\n\u30fb\u8cc7\u91d1\u8abf\u9054<br \/>\n\u30fb\u8cc7\u7523\u904b\u7528<\/p>\n<\/td>\n<td width=\"196\">\n<p>\u30fb\u7d4c\u8cbb\u8a18\u9332\u3001\u7ba1\u7406<br \/>\n\u30fb\u7d66\u4e0e\u8a08\u7b97<br \/>\n\u30fb\u6c7a\u7b97\u66f8\u4f5c\u6210<br \/>\n\u30fb\u7a0e\u52d9\u7533\u544a<\/p>\n<\/td>\n<td width=\"207\">\n<p>\u7279\u6bb5\u72ec\u7acb\u3057\u305f\u90e8\u7f72\u304c\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3002<br \/>\n\u3042\u308c\u3070\u3001\u7d4c\u7406\u306e\u4ed5\u4e8b\u3068\u307b\u307c\u540c\u3058<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"143\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u305d\u308c\u305e\u308c\u306e\u9055\u3044<span><br \/>\n<\/span>\u307e\u3068\u3081<\/strong><\/p>\n<\/td>\n<td colspan=\"3\" width=\"575\">\n<p>\u30fb\u8ca1\u52d9\u306f\u4e88\u7b97\u7ba1\u7406\u3084\u8cc7\u91d1\u8abf\u9054\u306e\u3088\u3046\u306a<strong>\u300c\u4f1a\u793e\u306e<u>\u672a\u6765\u306e\u305f\u3081\u306e\u304a\u91d1<\/u>\u3092\u7ba1\u7406\u3059\u308b\u300d<\/strong>\u4ed5\u4e8b<br \/>\n\u30fb\u7d4c\u7406\u306f\u8acb\u6c42\u66f8\u51e6\u7406\u3084\u4f1d\u7968\u4f5c\u6210\u3068\u3044\u3063\u305f<strong>\u300c\u4f1a\u793e\u3067<u>\u904e\u53bb\u306b\u767a\u751f\u3057\u305f\u304a\u91d1<\/u>\u306e\u6d41\u308c\u3092\u7ba1\u7406\u3059\u308b\u300d<\/strong>\u4ed5\u4e8b<br \/>\n<span><\/span>\u30fb\u7d4c\u7406\u306f<strong>\u300c\u304a\u91d1\u306e\u6d41\u308c\u300d\u306b\u7279\u5316\u3057\u305f\u4ed5\u4e8b<br \/>\n<\/strong>\u30fb\u4f1a\u8a08\u306f<strong>\u300c\u91d1\u92ad\u3060\u3051\u3067\u306a\u304f\u5efa\u7269\u3084\u8a2d\u5099\u3001\u7269\u54c1\u3068\u3044\u3063\u305f\u4f1a\u793e\u306e\u5168\u8cc7\u7523\u3092\u7ba1\u7406\u3059\u308b\u300d<\/strong>\u4ed5\u4e8b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>4.\u8ca1\u52d9\u306f\u4f1a\u793e\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf7.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf7.jpg\" alt=\"\" width=\"2180\" height=\"1454\" class=\"aligncenter size-full wp-image-2430\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf7.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf7-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf7-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf7-768x512.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf7-1536x1024.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf7-2048x1366.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><\/p>\n<p>\u8ca1\u52d9\u3001\u7d4c\u7406\u3001\u4f1a\u8a08\u304c\u3069\u306e\u3088\u3046\u306a\u696d\u52d9\u3067\u3042\u308b\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u8ca1\u52d9\u304c\u4f1a\u793e\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u4ed5\u4e8b\u3067\u3042\u308b\u3053\u3068\u306f\u7406\u89e3\u3057\u3066\u3082\u3089\u3048\u305f\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span>\u8ca1\u52d9\u306f\u3001\u7d4c\u7406\u304c\u4f5c\u3063\u305f\u6c7a\u7b97\u66f8\u3092\u5206\u6790\u3057\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u8a08\u753b\u3092\u7acb\u6848\u3059\u308b\u3068\u3044\u3063\u305f\u3001\u4f1a\u793e\u7d4c\u55b6\u306e\u6839\u5e79\u306b\u95a2\u308f\u308b\u3001\u7d4c\u55b6\u3084\u4f01\u753b\u306b\u8fd1\u3044\u4ed5\u4e8b\u3092\u884c\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3053\u308c\u3089\u5168\u4f53\u7684\u306a\u4f1a\u793e\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u898b\u6e21\u3059\u696d\u52d9\u304c\u6a5f\u80fd\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u904b\u8ee2\u8cc7\u91d1\u306e\u4e0d\u8db3\u3084\u4e88\u7b97\u306e\u4e0d\u8db3\u306a\u3069\u3067\u3001<strong>\u6700\u60aa\u3001\u5012\u7523\u306e\u5371\u6a5f\u306b\u626e\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u305f\u3001\u8ca1\u52d9\u8a08\u753b\u306b\u5f93\u3063\u3066\u8cc7\u91d1\u8abf\u9054\u3084\u8cc7\u7523\u904b\u7528\u3092\u884c\u3046\u4ed5\u4e8b\u3082\u62c5\u5f53\u3057\u3066\u3044\u308b\u305f\u3081\u306b\u3001\u9ad8\u3044\u4ea4\u6e09\u529b\u3084\u5c02\u9580\u6027\u3092\u5fc5\u8981\u3068\u3059\u308b\u696d\u52d9\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3082\u3061\u308d\u3093\u3001\u65e5\u3005\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u8a18\u9332\u3059\u308b\u7d4c\u7406\u3082\u4f1a\u793e\u306b\u3068\u3063\u3066\u4e0d\u53ef\u6b20\u306a\u4ed5\u4e8b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u8acb\u6c42\u66f8\u51e6\u7406\u3084\u7d66\u4e0e\u8a08\u7b97\u306a\u3069\u30eb\u30fc\u30c6\u30a3\u30f3\u30ef\u30fc\u30af\u3068\u8a00\u3048\u308b\u3082\u306e\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u305d\u306e\u305f\u3081\u3001\u7d4c\u7406\u3068\u8ca1\u52d9\u3067\u306f\u5927\u304d\u304f\u4ed5\u4e8b\u5185\u5bb9\u3084\u5fc5\u8981\u306a\u30b9\u30ad\u30eb\u304c\u7570\u306a\u308b\u305f\u3081\u306b\u3001\u5927\u4f01\u696d\u3067\u306f\u305d\u308c\u305e\u308c\u90e8\u9580\u3092\u5206\u3051\u3066\u3001\u4ed5\u4e8b\u3092\u660e\u78ba\u306b\u533a\u5225\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<h2><strong>5.\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u8ca1\u52d9\u90e8\u3092\u7f6e\u304b\u306a\u3044\u3068\u3053\u308d\u3082\u3042\u308b<\/strong><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf8.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf8.jpg\" alt=\"\" width=\"2180\" height=\"1454\" class=\"aligncenter size-full wp-image-2431\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf8.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf8-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf8-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf8-768x512.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf8-1536x1024.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf8-2048x1366.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><\/p>\n<p>\u524d\u7ae0\u3067\u89e3\u8aac\u3057\u305f\u901a\u308a\u3001\u8ca1\u52d9\u306f\u3001\u7d4c\u7406\u3084\u4f1a\u8a08\u3068\u306f\u660e\u78ba\u306b\u9055\u3046\u4ed5\u4e8b\u3067\u304a\u308a\u3001\u5fc5\u8981\u306a\u30b9\u30ad\u30eb\u3082\u7570\u306a\u308b\u305f\u3081\u306b\u3001\u5927\u4f01\u696d\u3067\u306f\u305d\u308c\u305e\u308c\u90e8\u7f72\u3092\u5206\u3051\u3066\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3057\u304b\u3057\u3001\u5b9f\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u3084\u5c0f\u898f\u6a21\u4f01\u696d\u304a\u3044\u3066\u306f\u3001\u8ca1\u52d9\u90e8\u3092\u7f6e\u304b\u306a\u3044\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p><span>\u00a0<\/span>\u8ca1\u52d9\u90e8\u306f\u3001\u7d4c\u55b6\u3084\u4f01\u753b\u306b\u8fd1\u3044\u5c02\u9580\u6027\u306e\u9ad8\u3044\u4ed5\u4e8b\u3067\u3042\u308b\u3086\u3048\u306b\u3001\u6700\u9069\u306a\u4eba\u6750\u3092\u63a2\u3059\u3053\u3068\u304c\u96e3\u3057\u304b\u3063\u305f\u308a\u3001\u4eba\u4ef6\u8cbb\u306e\u8ca0\u62c5\u304c\u591a\u304b\u3063\u305f\u308a\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u305d\u306e\u305f\u3081\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5f62\u3067\u8ca1\u52d9\u306e\u4ed5\u4e8b\u3092\u3053\u306a\u3059\u3068\u3053\u308d\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><strong>\u30fb\u793e\u9577\u304c\u8ca1\u52d9\u3092\u62c5\u5f53\u3059\u308b<br \/>\n<\/strong><strong>\u30fb\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u8ca1\u52d9\u3092\u62c5\u5f53\u3059\u308b<\/strong><\/p>\n<h3>5-1.\u793e\u9577\u304c\u8ca1\u52d9\u3092\u62c5\u5f53\u3059\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u8ca1\u52d9\u306e\u4ed5\u4e8b\u306f\u3001\u4f1a\u793e\u5168\u4f53\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u898b\u6e21\u3059\u7d4c\u55b6\u306b\u8fd1\u3044\u4ed5\u4e8b\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u793e\u9577\u304c\u8ca1\u52d9\u3092\u62c5\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u8ca1\u52d9\u306f\u7d4c\u55b6\u306b\u8fd1\u3044\u4ed5\u4e8b\u3068\u306f\u3044\u3048\u3001\u7d4c\u55b6\u3068\u306f\u660e\u78ba\u306b\u9055\u3044\u3001\u3069\u3061\u3089\u304b\u3068\u8a00\u3046\u3068\u3001<span style=\"color: #0000ff;\"><strong>\u7d4c\u55b6\u8005\u306e\u30a2\u30a4\u30c7\u30a2\u3092\u8ca1\u653f\u9762\u304b\u3089\u51b7\u9759\u306b\u6349\u3048\u308b\u3068\u3044\u3063\u305f\u8996\u70b9\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u305f\u3001\u58f2\u4e0a\u3092\u5897\u3084\u3059\u3053\u3068\u306b\u6ce8\u529b\u3059\u308b\u306e\u304c\u7d4c\u55b6\u8005\u3067\u3042\u308c\u3070\u3001\u58f2\u4e0a\u3067\u306f\u306a\u304f\u5e38\u306b\u6d41\u52d5\u6027\u306e\u9ad8\u3044\u73fe\u91d1\u304c\u4f1a\u793e\u306b\u3042\u308b\u3053\u3068\u306b\u6ce8\u529b\u3057\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u3053\u3068\u3092\u8003\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304c\u8ca1\u52d9\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u3053\u3068\u304b\u3089\u3001\u793e\u9577\u304c\u8ca1\u52d9\u3092\u517c\u4efb\u3059\u308b\u306e\u306f\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u3067\u30b7\u30f3\u30d7\u30eb\u306a\u304a\u91d1\u306e\u6d41\u308c\u306e\u307f\u304c\u767a\u751f\u3059\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u306a\u3093\u3068\u304b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<strong>\u672c\u6765\u306f\u4ed5\u4e8b\u306e\u6027\u8cea\u304c\u5927\u304d\u304f\u9055\u3046\u3053\u3068\u304b\u3089\u3001\u671b\u307e\u3057\u3044\u3053\u3068\u3068\u306f\u8a00\u3048\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308a\u304a\u91d1\u306e\u6d41\u308c\u304c\u8907\u96d1\u5316\u3057\u3066\u304d\u305f\u5834\u5408\u3001\u793e\u9577\u304c\u8ca1\u52d9\u3092\u517c\u4efb\u3059\u308b\u306e\u306f\u3001\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>5-2.\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u8ca1\u52d9\u3092\u517c\u4efb\u3059\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u304a\u91d1\u306e\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\u3068\u3057\u3066\u5171\u901a\u3057\u3066\u3044\u308b\u7d4c\u7406\u3068\u8ca1\u52d9\u3092\u540c\u3058\u62c5\u5f53\u8005\u3067\u56de\u3057\u3066\u3044\u308b\u4f1a\u793e\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u7d4c\u7406\u304c\u4f5c\u6210\u3057\u305f\u6c7a\u7b97\u66f8\u3092\u5206\u6790\u3057\u3066\u3001\u8ca1\u52d9\u304c\u8ca1\u52d9\u6226\u7565\u3092\u7acb\u3066\u308b\u306a\u3069\u3001\u7d4c\u7406\u3068\u8ca1\u52d9\u306e\u4ed5\u4e8b\u306f\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span>\u305f\u3060\u3001\u3053\u3061\u3089\u3082\u5c0f\u898f\u6a21\u4f01\u696d\u3067\u30b7\u30f3\u30d7\u30eb\u306a\u304a\u91d1\u306e\u6d41\u308c\u306e\u307f\u3067\u3042\u308c\u3070\u554f\u984c\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u6a5f\u4f1a\u3084\u90e8\u9580\u304c\u5897\u3048\u305f\u308a\u306a\u3069\u3059\u308b\u3068\u3001\u8ca1\u52d9\u306b\u304b\u304b\u308b\u696d\u52d9\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><strong>\u7d4c\u7406\u306f\u300c\u904e\u53bb\u4f1a\u8a08\u300d\u306e\u610f\u5473\u3092\u6301\u3061\u3001\u8ca1\u52d9\u306f\u300c\u672a\u6765\u4f1a\u8a08\u300d\u306e\u610f\u5473\u3092\u6301\u3064\u305f\u3081\u306b\u3001\u6271\u3046\u304a\u91d1\u306e\u7a2e\u985e\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059<\/strong>\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"color: #ff0000;\"><strong>\u517c\u4efb\u3059\u308b\u3053\u3068\u304c\u3001\u9593\u9055\u3044\u306b\u3064\u306a\u304c\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093<\/strong><\/span>\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u305f\u3001\u672c\u6765\u3001\u7d4c\u7406\u306f\u30eb\u30fc\u30c6\u30a3\u30f3\u30ef\u30fc\u30af\u3067\u3042\u308a\u3001\u304a\u91d1\u306e\u7d30\u304b\u3044\u8a08\u7b97\u304c\u591a\u3044\u305f\u3081\u306b\u3001\u51e0\u5e33\u9762\u306a\u6027\u683c\u306e\u4eba\u3084\u614e\u91cd\u306a\u6027\u683c\u306e\u4eba\u304c\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u4e00\u65b9\u3067\u3001\u8ca1\u52d9\u306f\u3001\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848\u3084\u8cc7\u91d1\u8abf\u9054\u3068\u3044\u3063\u305f\u4ed5\u4e8b\u306e\u5185\u5bb9\u304b\u3089\u3001\u60c5\u5831\u5206\u6790\u529b\u3084\u6c7a\u65ad\u529b\u3001\u4ea4\u6e09\u529b\u304c\u3042\u308b\u4eba\u304c\u5411\u3044\u3066\u3044\u3066\u3001\u3055\u3089\u306b\u306f\u3001\u5143\u9280\u884c\u54e1\u3084\u5143\u7d4c\u55b6\u8005\u304c\u62c5\u5f53\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u306a\u5c02\u9580\u6027\u306e\u9ad8\u3044\u4ed5\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3053\u306e\u3088\u3046\u306b\u5411\u3044\u3066\u3044\u308b\u4eba\u3082\u9055\u3046\u305f\u3081\u306b\u3001\u7d4c\u7406\u3068\u8ca1\u52d9\u3092\u90e8\u7f72\u3068\u3057\u3066\u517c\u4efb\u3059\u308b\u3053\u3068\u306f\u3001\u6700\u9069\u306a\u9078\u629e\u3068\u306f\u8a00\u3048\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>6.\u8ca1\u52d9\u306e\u62c5\u5f53\u8005\u3092\u7f6e\u304f\u306e\u304c\u96e3\u3057\u3051\u308c\u3070\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf9.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf9.jpg\" alt=\"\" width=\"2180\" height=\"1454\" class=\"aligncenter size-full wp-image-2432\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf9.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf9-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf9-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf9-768x512.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf9-1536x1024.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/06\/\u753b\u50cf9-2048x1366.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><\/p>\n<p>\u8ca1\u52d9\u304c\u4f1a\u793e\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u307e\u305f\u3001\u672c\u6765\u306f\u3001\u7d4c\u55b6\u8005\u3084\u7d4c\u7406\u3068\u306f\u5225\u306e\u4eba\u6750\u304c\u62c5\u5f53\u3059\u308b\u3053\u3068\u304c\u597d\u307e\u3057\u3044\u3053\u3068\u304c\u7406\u89e3\u3057\u3066\u3082\u3089\u3048\u305f\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span>\u305f\u3060\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u5c0f\u898f\u6a21\u4f01\u696d\u304a\u3044\u3066\u306f\u3001\u8ca1\u52d9\u62c5\u5f53\u3092\u5358\u72ec\u3067\u7f6e\u304f\u3053\u3068\u3084\u3001\u8ca1\u52d9\u306e\u5c02\u9580\u77e5\u8b58\u306e\u3042\u308b\u4eba\u6750\u3092\u63a2\u3059\u3053\u3068\u306f\u96e3\u3057\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span>\u00a0<\/span>\u305d\u3053\u3067\u3001\u8ca1\u52d9\u62c5\u5f53\u3092\u78ba\u4fdd\u3059\u308b\u306e\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306f\u3001<strong>\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u3068\u3044\u3063\u305f\u5c02\u9580\u5bb6\u306b\u696d\u52d9\u3092\u59d4\u8a17\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p><span>\u00a0<\/span>\u4f1a\u793e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u8ca1\u52d9\u306e\u4ed5\u4e8b\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u305f\u6642\u3067\u3082\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u6211\u3005<span><a href=\"https:\/\/suzuki-tax.net\/\">\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/span>\u306b\u304a\u3044\u3066\u3082\u3001\u8ca1\u52d9\u306b\u304b\u304b\u308f\u308b\u4e0b\u8a18\u306e\u3088\u3046\u306a\u696d\u52d9\u306e\u4f9d\u983c\u3092\u53d7\u3051\u4ed8\u3051\u3066\u304a\u308a\u307e\u3059\u3002\u305c\u3072\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<table width=\"424\">\n<tbody>\n<tr>\n<td width=\"424\">\n<p><strong>\u3010\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u3053\u3068\u3011<br \/>\n<\/strong>\u30fb\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u30c1\u30a7\u30c3\u30af\u3001\u81ea\u8a08\u5316\u652f\u63f4<br \/>\n\u30fb\u30d3\u30b8\u30e7\u30f3\u5f0f\u300c\u6708\u6b21\u6c7a\u7b97\u66f8\u300d\u3092\u6d3b\u7528\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6700\u5927\u5316<br \/>\n\u30fb\u9280\u884c\u4ea4\u6e09\u3001\u878d\u8cc7\u652f\u63f4\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u3054\u7d39\u4ecb<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>7.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<\/p>\n<p><strong>\u30fb\u8ca1\u52d9\u3068\u306f\u4f55\u304b\uff1f<br \/>\n<\/strong><strong>\u30fb\u8ca1\u52d9\u306e\u5177\u4f53\u7684\u306a\u4ed5\u4e8b\u5185\u5bb9<br \/>\n<\/strong><strong>\u30fb\u7d4c\u7406\u3001\u4f1a\u8a08\u3068\u306e\u9055\u3044<\/strong><\/p>\n<p>\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><span>\u00a0<\/span>\u8ca1\u52d9\u3068\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u4f1a\u793e\u306e\u672a\u6765\u306e\u304a\u91d1\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/strong><\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3082\u3046\u5c11\u3057\u5177\u4f53\u7684\u306b\u3044\u3046\u3068\u3001<span style=\"color: #0000ff;\"><strong>\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u304a\u91d1\u3092\u96c6\u3081\u3001\u3069\u306e\u3088\u3046\u306b\u4f7f\u3046\u304b\u8a08\u753b\u3092\u7acb\u3066\u3001\u7ba1\u7406\u3057\u3066\u3044\u304f\u3053\u3068<\/strong><\/span>\u3092\u610f\u5473\u3057\u3066\u3044\u3066\u3001<strong>\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848<\/strong>\u3001<strong>\u4e88\u7b97\u7ba1\u7406<\/strong>\u3001<strong>\u8cc7\u91d1\u8abf\u9054<\/strong>\u3001<strong>\u8cc7\u7523\u904b\u7528<\/strong>\u306a\u3069\u304c\u8ca1\u52d9\u306e\u4ee3\u8868\u7684\u306a\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u8ca1\u52d9\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u696d\u52d9\u3068\u3057\u3066\u3001\u4f1a\u8a08\u3001\u7d4c\u7406\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><\/p>\n<table width=\"718\">\n<tbody>\n<tr>\n<td width=\"143\" style=\"background-color: #c9e0c5;\">\n<p><strong><span>\u00a0<\/span><\/strong><\/p>\n<\/td>\n<td width=\"172\" style=\"background-color: #c9e0c5; width: 172px;\">\n<p style=\"text-align: center;\"><strong>\u8ca1\u52d9<\/strong><\/p>\n<\/td>\n<td width=\"196\" style=\"background-color: #c9e0c5;\">\n<p style=\"text-align: center;\"><strong>\u7d4c\u7406<\/strong><\/p>\n<\/td>\n<td width=\"207\" style=\"background-color: #c9e0c5;\">\n<p style=\"text-align: center;\"><strong>\u4f1a\u8a08<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"143\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u610f\u5473<\/strong><\/p>\n<\/td>\n<td width=\"172\">\n<p>\u4f1a\u793e\u306e<strong>\u672a\u6765\u306e\u304a\u91d1<\/strong>\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/p>\n<\/td>\n<td width=\"196\">\n<p>\u4f1a\u793e\u306e<strong>\u65e5\u3005\u306e\u304a\u91d1\u306e\u6d41\u308c<\/strong>\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/p>\n<\/td>\n<td width=\"207\">\n<p>\u304a\u91d1\u3084<strong>\u7269\u306e\u3084\u308a\u53d6\u308a<\/strong>\u3092\u7ba1\u7406\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"143\" style=\"background-color: #fae7b9;\">\n<p style=\"text-align: center;\"><strong>\u5177\u4f53\u7684\u306a\u4ed5\u4e8b\u5185\u5bb9<\/strong><\/p>\n<\/td>\n<td width=\"172\">\n<p>\u30fb\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848<br \/>\n\u30fb\u4e88\u7b97\u7de8\u6210\u3001\u7ba1\u7406<br \/>\n\u30fb\u8cc7\u91d1\u8abf\u9054<br \/>\n\u30fb\u8cc7\u7523\u904b\u7528<\/p>\n<\/td>\n<td width=\"196\">\n<p>\u30fb\u7d4c\u8cbb\u8a18\u9332\u3001\u7ba1\u7406<br \/>\n\u30fb\u7d66\u4e0e\u8a08\u7b97<br \/>\n\u30fb\u6c7a\u7b97\u66f8\u4f5c\u6210<br \/>\n\u30fb\u7a0e\u52d9\u7533\u544a<\/p>\n<\/td>\n<td width=\"207\">\n<p>\u7279\u6bb5\u72ec\u7acb\u3057\u305f\u90e8\u7f72\u304c\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3002<br 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