{"id":71870,"date":"2026-07-13T17:18:10","date_gmt":"2026-07-13T08:18:10","guid":{"rendered":"https:\/\/vs-group.jp\/sozokuzei\/?p=71870"},"modified":"2026-07-15T17:46:51","modified_gmt":"2026-07-15T08:46:51","slug":"fixed_asset_tax","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/sozokuzei\/fixed_asset_tax\/","title":{"rendered":"\u76f8\u7d9a\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u8ab0\u304c\u6255\u3046\uff1f1\u67081\u65e5\u30eb\u30fc\u30eb\u304b\u3089\u624b\u7d9a\u304d\u30fb\u6ce8\u610f\u70b9\u307e\u3067\u5b8c\u5168\u89e3\u8aac"},"content":{"rendered":"<div 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class=\"nd_02\">\n<tbody>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u9762\u7a4d<\/th>\n<th>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/th>\n<th>\u90fd\u5e02\u8a08\u753b\u7a0e<\/th>\n<\/tr>\n<tr>\n<td>\u5c0f\u898f\u6a21\u4f4f\u5b85\u7528\u5730<\/td>\n<td>\uff11\u6238\u306b\u3064\u304d200\u33a1\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td>\u8ab2\u7a0e\u6a19\u6e96\u304c1\/6\u306b\u8efd\u6e1b<\/td>\n<td>\u8ab2\u7a0e\u6a19\u6e96\u304c1\/3\u306b\u8efd\u6e1b<\/td>\n<\/tr>\n<tr>\n<td>\u4e00\u822c\u4f4f\u5b85\u7528\u5730<\/td>\n<td>200\u33a1\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<td>\u8ab2\u7a0e\u6a19\u6e96\u304c1\/3\u306b\u8efd\u6e1b<\/td>\n<td>\u8ab2\u7a0e\u6a19\u6e96\u304c2\/3\u306b\u8efd\u6e1b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u90fd\u5e02\u8a08\u753b\u7a0e\u306f\u3001\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u571f\u5730\u30fb\u5bb6\u5c4b\u3092\u6240\u6709\u3059\u308b\u5834\u5408\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u5408\u308f\u305b\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u7a0e\u7387\u306f\u5236\u9650\u7a0e\u7387\uff08\u4e0a\u9650\uff090.3\uff05\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u540c\u3058\u7d0d\u7a0e\u901a\u77e5\u66f8\u3067\u8acb\u6c42\u3055\u308c\u307e\u3059\u3002\u5e02\u8857\u5316\u533a\u57df\u5916\u306e\u4e0d\u52d5\u7523\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c3,000\u4e07\u5186\u306e\u571f\u5730\u5168\u4f53\u304c\u5c0f\u898f\u6a21\u4f4f\u5b85\u7528\u5730\u306b\u8a72\u5f53\u3059\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u3001\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u9069\u7528\u5f8c\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f500\u4e07\u5186\u3068\u306a\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u984d\u306f\u7279\u4f8b\u306a\u3057\u306e42\u4e07\u5186\u304b\u3089\uff17\u4e07\u5186\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3057\u305f\u3053\u3068\u3060\u3051\u3092\u7406\u7531\u306b\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u304c\u7d42\u4e86\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f4f\u5b85\u3092\u53d6\u308a\u58ca\u3057\u305f\u5834\u5408\u3084\u4f4f\u5b85\u4ee5\u5916\u306e\u7528\u9014\u306b\u5909\u66f4\u3057\u305f\u5834\u5408\u3001\u7ba1\u7406\u4e0d\u5168\u7a7a\u5bb6\u7b49\u30fb\u7279\u5b9a\u7a7a\u5bb6\u7b49\u3068\u3057\u3066\u81ea\u6cbb\u4f53\u304b\u3089\u52e7\u544a\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b9f\u969b\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u8ca0\u62c5\u8abf\u6574\u63aa\u7f6e\u7b49\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u7d0d\u4ed8\u6642\u671f\u3068\u7d0d\u4ed8\u65b9\u6cd5<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u5e74\uff14\u56de\uff08\uff14\u671f\uff09\u306b\u5206\u3051\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u591a\u304f\u306e\u81ea\u6cbb\u4f53\u3067\u306f\uff14\u6708\u30fb\uff17\u6708\u30fb12\u6708\u30fb\uff12\u6708\u3001\u6771\u4eac23\u533a\u3067\u306f\uff16\u6708\u30fb\uff19\u6708\u30fb12\u6708\u30fb\uff12\u6708\u304c\u7d0d\u671f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6b63\u78ba\u306a\u7d0d\u671f\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4e00\u62ec\u7d0d\u4ed8\u3082\u9078\u629e\u3067\u304d\u3001\u307e\u3068\u3081\u3066\u652f\u6255\u3046\u3068\u624b\u9593\u304c\u7701\u3051\u307e\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u76f8\u7d9a\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u2500\u2500\u8ab0\u304c\u3044\u3064\u304b\u3089\u6255\u3046\u304b<\/h2>\n<p>\u76f8\u7d9a\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3067\u6700\u3082\u6df7\u4e71\u3057\u3084\u3059\u3044\u306e\u304c\u300c\u8ab0\u304c\u3044\u3064\u304b\u3089\u6255\u3046\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u8ce6\u8ab2\u671f\u65e5\u306e\u30eb\u30fc\u30eb\u30fb\u30b1\u30fc\u30b9\u5225\u306e\u7fa9\u52d9\u8005\u30fb\u8907\u6570\u76f8\u7d9a\u4eba\u306e\u5834\u5408\u306e\u53d6\u308a\u6271\u3044\u30fb\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u306e\u624b\u7d9a\u304d\u30fb\u305d\u3057\u3066\u50b5\u52d9\u63a7\u9664\u306e\u6d3b\u7528\u307e\u3067\u3001\u9806\u3092\u8ffd\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u300c\uff11\u6708\uff11\u65e5\u8ce6\u8ab2\u671f\u65e5\u300d\u30eb\u30fc\u30eb\u306e\u610f\u5473<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7406\u89e3\u3067\u6700\u3082\u91cd\u8981\u306a\u306e\u304c\u300c\u8ce6\u8ab2\u671f\u65e5\u300d\u3068\u3044\u3046\u6982\u5ff5\u3067\u3059\u3002<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_3-Se_2-Ss_1-At_343\" target=\"_blank\" rel=\"nofollow\">\u5730\u65b9\u7a0e\u6cd5\u7b2c343\u6761<\/a>\u306b\u3088\u308a\u3001\u6bce\u5e74\uff11\u6708\uff11\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u306b\u3001\u305d\u306e\u5e74\u5ea6\uff11\u5e74\u5206\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u8ce6\u8ab2\u671f\u65e5\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u304c\uff13\u6708\uff11\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u306f\u307e\u3060\u5b58\u547d\u3060\u3063\u305f\u305f\u3081\u3001\u305d\u306e\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u88ab\u76f8\u7d9a\u4eba\u3067\u3059\u3002\u3057\u304b\u3057\u305d\u306e\u7fa9\u52d9\u306f\u76f8\u7d9a\u306e\u767a\u751f\u3068\u3068\u3082\u306b\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_1-Se_2-At_9\" target=\"_blank\" rel=\"nofollow\">\u5730\u65b9\u7a0e\u6cd5\u7b2c\uff19\u6761<\/a>\uff09\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u514d\u9664\u3055\u308c\u305f\u308a\u3001\u7d0d\u671f\u304c\u5ef6\u9577\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 class=\"no-tag\">\u30b1\u30fc\u30b9\u5225\u30fb\u8ab0\u304c\u6255\u3046\u304b\u306e\u6574\u7406<\/h3>\n<p>\u76f8\u7d9a\u767a\u751f\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u300c\u6b7b\u4ea1\u3057\u305f\u5e74\u5ea6\u300d\u3068\u300c\u7fcc\u5e74\u5ea6\u4ee5\u964d\u300d\u3067\u8003\u3048\u65b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u6b7b\u4ea1\u3057\u305f\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/h4>\n<p>\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u5b58\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u307e\u305a\u88ab\u76f8\u7d9a\u4eba\u306b\u8ab2\u3055\u308c\u305f\u7a0e\u91d1\u3067\u3059\u3002\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067\u672a\u7d0d\u306e\u5206\u306f\u3001<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_1-Se_2-At_9\" target=\"_blank\" rel=\"nofollow\">\u5730\u65b9\u7a0e\u6cd5\u7b2c\uff19\u6761<\/a>\u306b\u3088\u308a\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u3066\u627f\u7d99\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u5f53\u7136\u306b\u5168\u984d\u306b\u3064\u3044\u3066\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u3092\u8ca0\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u7fcc\u5e74\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u907a\u7523\u5206\u5272\u30fb\u76f8\u7d9a\u767b\u8a18\u304c\u672a\u4e86\u306e\u5834\u5408<\/h4>\n<p>\u7fcc\u5e74\u306e\u8ce6\u8ab2\u671f\u65e5\uff08\uff11\u6708\uff11\u65e5\uff09\u3092\u8fce\u3048\u305f\u6642\u70b9\u3067<a href=\"https:\/\/vs-group.jp\/sozokuzei\/isan-bunkatsu\/\">\u907a\u7523\u5206\u5272<\/a>\u3084\u76f8\u7d9a\u767b\u8a18\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u4e0d\u52d5\u7523\u306e\u73fe\u6240\u6709\u8005\u3068\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3044\u3001\u5171\u6709\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u3057\u3066\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_1-Se_3-At_10_2-Pr_1\" target=\"_blank\" rel=\"nofollow\">\u5730\u65b9\u7a0e\u6cd5\u7b2c10\u6761\u306e\uff12<\/a>\uff09\u3002<\/p>\n<table class=\"nd_02\">\n<tbody>\n<tr>\n<th>\u30b1\u30fc\u30b9<\/th>\n<th>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u8003\u3048\u65b9<\/th>\n<th>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5834\u5408<\/th>\n<\/tr>\n<tr>\n<td>\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5e74\u5ea6\uff08\u672a\u7d0d\u5206\uff09<\/td>\n<td>\u88ab\u76f8\u7d9a\u4eba\u306b\u8ab2\u3055\u308c\u305f\u7a0e\u3092\u76f8\u7d9a\u4eba\u304c\u627f\u7d99<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u8ca0\u62c5<\/td>\n<\/tr>\n<tr>\n<td>\u7fcc\u5e74\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u3082\u907a\u7523\u5206\u5272\u30fb\u767b\u8a18\u304c\u672a\u4e86<\/td>\n<td>\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u73fe\u6240\u6709\u8005\u3068\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9<\/td>\n<td>\u5171\u6709\u7269\u306e\u7a0e\u3068\u3057\u3066\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9<\/td>\n<\/tr>\n<tr>\n<td>\u7fcc\u5e74\uff11\u6708\uff11\u65e5\u307e\u3067\u306b\u53d6\u5f97\u8005\u304c\u78ba\u5b9a<\/td>\n<td>\u305d\u306e\u53d6\u5f97\u8005\u304c\u73fe\u6240\u6709\u8005\u3068\u3057\u3066\u7d0d\u7a0e<\/td>\n<td>\u53d6\u5f97\u8005\u304c\u7d0d\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u7fcc\u5e74\uff11\u6708\uff11\u65e5\u307e\u3067\u306b\u76f8\u7d9a\u767b\u8a18\u304c\u5b8c\u4e86<\/td>\n<td>\u767b\u8a18\u3055\u308c\u305f\u65b0\u6240\u6709\u8005\u304c\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/td>\n<td>\u65b0\u6240\u6709\u8005\u5b9b\u306b\u901a\u77e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u7523\u5206\u5272\u304c\u9577\u5f15\u3044\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u3092\u653e\u7f6e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u6ede\u7d0d\u3059\u308b\u3068\u5ef6\u6ede\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5834\u5408\u306e\u652f\u6255\u3044\u65b9\u6cd5<\/h3>\n<p>\u6b7b\u4ea1\u3057\u305f\u5e74\u5ea6\u306e\u672a\u7d0d\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u3066\u627f\u7d99\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_1-Se_2-At_9\" target=\"_blank\" rel=\"nofollow\">\u5730\u65b9\u7a0e\u6cd5\u7b2c\uff19\u6761<\/a>\uff09\u3002\u4e00\u65b9\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u73fe\u6240\u6709\u8005\u3068\u3057\u3066\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u3092\u8ca0\u3046\u6bb5\u968e\u3067\u306f\u3001\u5e02\u533a\u753a\u6751\u306f\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u306e\u8ab0\u304b\uff11\u4eba\u306b\u5168\u984d\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\uff13\u4eba\u5144\u5f1f\u3067\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306b\u7fcc\u5e74\u5ea6\u5206\u3068\u3057\u306630\u4e07\u5186\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u8ab2\u3055\u308c\u305f\u5834\u5408\u3001\u6301\u5206\u7b49\u306b\u5fdc\u3058\u305f\u540410\u4e07\u5186\u306e\u8ca0\u62c5\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u5e02\u533a\u753a\u6751\u306f\uff11\u4eba\u306b30\u4e07\u5186\u5168\u984d\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u3082\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u3063\u305f\u76f8\u7d9a\u4eba\u306f\u5f8c\u304b\u3089\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u6c42\u511f\u3067\u304d\u307e\u3059\u304c\u3001\u30c8\u30e9\u30d6\u30eb\u306e\u3082\u3068\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u8ca0\u62c5\u5272\u5408\u3092\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u660e\u8a18\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u539f\u5247\u3068\u3057\u3066\u4ee3\u8868\u8005\u304c\u5168\u984d\u3092\u7d0d\u4ed8\u3057\u305f\u4e0a\u3067\u3001\u76f8\u7d9a\u4eba\u9593\u3067\u8ca0\u62c5\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u304c\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u7533\u8acb\u306b\u3088\u308a\u5206\u5272\u7d0d\u4ed8\u66f8\u306e\u767a\u884c\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u8cc7\u7523\u7a0e\u62c5\u5f53\u8ab2\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 class=\"no-tag\">\u300c\u73fe\u6240\u6709\u8005\u7533\u544a\u300d\u3068\u300c\u76f8\u7d9a\u4eba\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u300d\u306e\u63d0\u51fa<\/h3>\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306b\u306f\u3001\u76ee\u7684\u306e\u7570\u306a\u308b\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<dl class=\"def\">\n<dt>\u73fe\u6240\u6709\u8005\u7533\u544a<\/dt>\n<dd>\u76f8\u7d9a\u767b\u8a18\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u73fe\u306b\u6240\u6709\u3057\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u7b49\u3092\u81ea\u6cbb\u4f53\u306b\u7533\u544a\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_3-Se_2-Ss_4-At_384_3-Pr_1\" target=\"_blank\" rel=\"nofollow\">\u5730\u65b9\u7a0e\u6cd5\u7b2c384\u6761\u306e\uff13<\/a>\u3092\u53d7\u3051\u3066\u5404\u81ea\u6cbb\u4f53\u306e\u6761\u4f8b\u3067\u7fa9\u52d9\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u81ea\u8eab\u304c\u73fe\u6240\u6709\u8005\uff08\u76f8\u7d9a\u4eba\u7b49\uff09\u3067\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30893\u30ab\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u6020\u3063\u305f\u5834\u5408\u300110\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/dd>\n<dt>\u76f8\u7d9a\u4eba\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a<\/dt>\n<dd>\u88ab\u76f8\u7d9a\u4eba\u306b\u8ab2\u3055\u308c\u305f\u5730\u65b9\u7a0e\u306b\u95a2\u3059\u308b\u901a\u77e5\u66f8\u7b49\u3092\u53d7\u3051\u53d6\u308b\u4ee3\u8868\u8005\u3092\u6307\u5b9a\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8907\u6570\u3044\u308b\u76f8\u7d9a\u4eba\u306e\u4e2d\u304b\u3089\uff11\u540d\u304c\u7a93\u53e3\u3068\u306a\u3063\u3066\u901a\u77e5\u3092\u53d7\u3051\u53d6\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/dd>\n<\/dl>\n<\/div>\n<p>\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u300c\u76f8\u7d9a\u4eba\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u517c\u56fa\u5b9a\u8cc7\u7523\u73fe\u6240\u6709\u8005\u7533\u544a\u66f8\u300d\u3068\u3057\u3066\u4e00\u4f53\u306e\u69d8\u5f0f\u3067\u53d7\u3051\u4ed8\u3051\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6cd5\u7684\u306b\u306f\u5225\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u63d0\u51fa\u5148\u306f\u4e0d\u52d5\u7523\u306e\u3042\u308b\u5e02\u533a\u753a\u6751\u306e\u8cc7\u7523\u7a0e\u62c5\u5f53\u8ab2\u3067\u3001\u69d8\u5f0f\u30fb\u671f\u9650\u306f\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u3044\u305a\u308c\u306e\u5c4a\u51fa\u3092\u63d0\u51fa\u3057\u3066\u3082\u3001\u305d\u306e\u4eba\u304c\u4e0d\u52d5\u7523\u306e\u6240\u6709\u8005\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6240\u6709\u6a29\u306e\u78ba\u5b9a\u306f\u3001\u5225\u9014\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u76f8\u7d9a\u767b\u8a18\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/inheri-tax-representative\/\">\u76f8\u7d9a\u4eba\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u3068\u306f\uff1f\u4e0d\u52d5\u7523\u76f8\u7d9a\u6642\u306b\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h3 class=\"no-tag\">\u4ea1\u304f\u306a\u3063\u305f\u5e74\u306e\u672a\u7d0d\u5206\u306f\u300c\u76f8\u7d9a\u7a0e\u306e\u50b5\u52d9\u63a7\u9664\u300d\u306e\u5bfe\u8c61<\/h3>\n<p><span class=\"markerYellow my-strong\">\u88ab\u76f8\u7d9a\u4eba\u304c\uff11\u6708\uff11\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u3067\u3042\u3063\u305f\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067\u307e\u3060\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u91d1\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u300c\u50b5\u52d9\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059<\/span>\u3002\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304b\u3089\u305d\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u3059\u3067\u306b\u6210\u7acb\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u6b7b\u4ea1\u5f8c\u306b\u5c4a\u3044\u305f\u5834\u5408\u3084\u3001\u5404\u671f\u306e\u7d0d\u671f\u9650\u304c\u307e\u3060\u5230\u6765\u3057\u3066\u3044\u306a\u3044\u5206\u3082\u542b\u3081\u3066\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\uff08\u56fd\u7a0e\u5e81\u306e\u4e8b\u4f8b\u306b\u3088\u308b\uff09\u3002\u4e00\u65b9\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u3059\u3067\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u305f\u91d1\u984d\u306f\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u76f8\u7d9a\u4eba\u306e\u8cac\u4efb\u3067\u767a\u751f\u3057\u305f\u5ef6\u6ede\u91d1\u3084\u52a0\u7b97\u91d1\u306f\u3001\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672a\u7d0d\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u3042\u308b\u5834\u5408\u306f\u91d1\u984d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u305f\u4e0a\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u5c4a\u3044\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<a href=\"https:\/\/vs-group.jp\/sozokuzei\/flow\/\">\u76f8\u7d9a\u7a0e\u7533\u544a<\/a>\u306f\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u30ab\u6708\u4ee5\u5185\u306e\u305f\u3081\u3001\u65e9\u3081\u306b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/saimukoujo\/\">\u76f8\u7d9a\u7a0e\u306e\u50b5\u52d9\u63a7\u9664\u3068\u306f\uff1f\u9069\u7528\u3067\u304d\u308b\u4eba\u3084\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3001\u6ce8\u610f\u70b9\u306a\u3069\u3092\u89e3\u8aac<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h2 class=\"simple_center no-tag\">\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308c\u3070\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7fa9\u52d9\u3082\u306a\u304f\u306a\u308b\u3001\u3068\u5358\u7d14\u306b\u306f\u8a00\u3044\u5207\u308c\u307e\u305b\u3093\u3002\u300c\u53f0\u5e33\u8ab2\u7a0e\u4e3b\u7fa9\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u653e\u68c4\u6e08\u307f\u3067\u3082\u901a\u77e5\u66f8\u304c\u5c4a\u304f\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u653e\u68c4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u6bb5\u968e\u3067\u8aa4\u3063\u3066\u652f\u6255\u3044\u3092\u3059\u308b\u3068\u53d6\u308a\u8fd4\u3057\u306e\u3064\u304b\u306a\u3044\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u539f\u5247\u30fb\u4f8b\u5916\u30fb\u6ce8\u610f\u70b9\u306e\u9806\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u539f\u5247\u2500\u2500\u76f8\u7d9a\u653e\u68c4\u3059\u308c\u3070\u7d0d\u7a0e\u7fa9\u52d9\u306a\u3057<\/h3>\n<p><a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_4-Se_3-At_940\" target=\"_blank\" rel=\"nofollow\">\u6c11\u6cd5\u7b2c939\u6761<\/a>\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u306f\u6700\u521d\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u539f\u5247\u3068\u3057\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u672a\u6255\u3044\u5206\u3092\u542b\u3081\u3001\u4e00\u5207\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\u76f8\u7d9a\u653e\u68c4\u306f\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff13\u30ab\u6708\u4ee5\u5185\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u7533\u8ff0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/self\/\">\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3069\u3046\u306a\u308b\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u624b\u7d9a\u304d\u306e\u6d41\u308c\u30fb\u6ce8\u610f\u70b9\u306f\uff1f<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h3 class=\"no-tag\">\u4f8b\u5916\u30fb\u6ce8\u610f\u70b9\u2500\u2500\u53f0\u5e33\u8ab2\u7a0e\u4e3b\u7fa9\u306b\u3088\u308a\u901a\u77e5\u304c\u6765\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u300c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u306e\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u901a\u77e5\u66f8\u304c\u5c4a\u3044\u305f\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u300c\u53f0\u5e33\u8ab2\u7a0e\u4e3b\u7fa9\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u53f0\u5e33\u8ab2\u7a0e\u4e3b\u7fa9\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\u306b\u6240\u6709\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4eba\u306b\u8ab2\u7a0e\u3059\u308b\u3068\u3044\u3046\u539f\u5247\u3067\u3059\u3002\u76f8\u7d9a\u653e\u68c4\u304c\u53d7\u7406\u3055\u308c\u3066\u3082\u3001\u88c1\u5224\u6240\u304b\u3089\u81ea\u6cbb\u4f53\u306b\u81ea\u52d5\u7684\u306b\u9023\u7d61\u304c\u5c4a\u304f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u767b\u8a18\u540d\u7fa9\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u307e\u307e\u3067\u3042\u308c\u3070\u3001\u81ea\u6cbb\u4f53\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u63a8\u5b9a\u3057\u3066\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3059\u308b\u305f\u3081\u3001\u76f8\u7d9a\u653e\u68c4\u6e08\u307f\u306e\u4eba\u306b\u901a\u77e5\u66f8\u304c\u5c4a\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u304c\u6e08\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u81ea\u6cbb\u4f53\u306b\u5bfe\u3057\u3066\u300c<a href=\"https:\/\/vs-group.jp\/sozokuzei\/sz-declaration\/\">\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u53d7\u7406\u8a3c\u660e\u66f8<\/a>\u300d\u3068\u3068\u3082\u306b\u4e8b\u60c5\u3092\u8aac\u660e\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u53d6\u308a\u6271\u3044\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5fc5\u305a\u8ab2\u7a0e\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u81ea\u6cbb\u4f53\u7a93\u53e3\u306b\u500b\u5225\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u8ce6\u8ab2\u671f\u65e5\uff08\uff11\u6708\uff11\u65e5\uff09\u306e\u524d\u5f8c\u306b\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u6642\u671f\u30fb\u53d7\u7406\u6642\u671f\u30fb\u767b\u8a18\u540d\u7fa9\u30fb\u8ab2\u7a0e\u53f0\u5e33\u306e\u767b\u9332\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u653e\u68c4\u53d7\u7406\u5f8c\u306b\u901a\u77e5\u66f8\u304c\u5c4a\u3044\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u53d7\u7406\u901a\u77e5\u66f8\u307e\u305f\u306f\u53d7\u7406\u8a3c\u660e\u66f8\u3092\u81ea\u6cbb\u4f53\u3078\u63d0\u51fa\u3057\u3001\u500b\u5225\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 class=\"no-tag\">\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u6255\u3046\u3068\u5358\u7d14\u627f\u8a8d\u3068\u5224\u65ad\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/h3>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u6bb5\u968e\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u9810\u91d1\u3084\u73fe\u91d1\u306a\u3069<span class=\"markerYellow my-strong\">\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u652f\u6255\u3046\u3068\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u51e6\u5206\u3057\u305f\u3068\u3057\u3066\u300c\u5358\u7d14\u627f\u8a8d\u300d\uff08\u76f8\u7d9a\u8ca1\u7523\u3092\u53d7\u3051\u5165\u308c\u308b\u610f\u601d\u8868\u793a\uff09\u3068\u5224\u65ad\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059<\/span>\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_4-Se_2-Ss_1-At_921-Pr_1-It_1\" target=\"_blank\" rel=\"nofollow\">\u6c11\u6cd5\u7b2c921\u6761\u7b2c\uff11\u9805<\/a>\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u76f8\u7d9a\u4eba\u81ea\u8eab\u306e\u56fa\u6709\u8ca1\u7523\u304b\u3089\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u5fc5\u305a\u5358\u7d14\u627f\u8a8d\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u304c\u3001\u652f\u6255\u3063\u305f\u8cc7\u91d1\u306e\u51fa\u6240\u30fb\u652f\u6255\u3044\u6642\u671f\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5e30\u5c5e\u5148\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u901a\u77e5\u66f8\u304c\u5c4a\u3044\u3066\u3082\u3059\u3050\u306b\u652f\u6255\u308f\u305a\u3001\u81ea\u6cbb\u4f53\u306b\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u4e2d\u3067\u3042\u308b\u3053\u3068\u3092\u4f1d\u3048\u305f\u4e0a\u3067\u3001\u5f01\u8b77\u58eb\u307e\u305f\u306f\u53f8\u6cd5\u66f8\u58eb\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/sozoku-houhou-2\/\">\u76f8\u7d9a\u306e\u5358\u7d14\u627f\u8a8d\u3068\u306f\uff1f\u307f\u306a\u3057\u5358\u7d14\u627f\u8a8d\u306b\u306a\u308bNG\u884c\u70ba\u4e00\u89a7\u3068\u76f8\u7d9a\u653e\u68c4\u3068\u306e\u9055\u3044<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h2 class=\"simple_center no-tag\">\u76f8\u7d9a\u767b\u8a18\u7fa9\u52d9\u5316\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u95a2\u4fc2<\/h2>\n<p>2024\u5e74\uff14\u6708\u306e\u76f8\u7d9a\u767b\u8a18\u7fa9\u52d9\u5316\u306b\u3088\u308a\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u6255\u3044\u7d9a\u3051\u3066\u3044\u308c\u3070\u767b\u8a18\u306f\u5f8c\u56de\u3057\u3067\u3044\u3044\u300d\u3068\u3044\u3046\u8a8d\u8b58\u306f\u901a\u7528\u3057\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u76f8\u7d9a\u767b\u8a18\u306f\u5236\u5ea6\u4e0a\u307e\u3063\u305f\u304f\u5225\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u767b\u8a18\u3092\u3057\u306a\u3044\u5834\u5408\u306e\u5f71\u97ff\u30fb\u7fa9\u52d9\u5316\u306e\u30dd\u30a4\u30f3\u30c8\u30fb\u767b\u8a18\u5f8c\u306e\u901a\u77e5\u66f8\u306e\u5207\u66ff\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u305d\u308c\u305e\u308c\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u76f8\u7d9a\u767b\u8a18\u3092\u3057\u306a\u3044\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3069\u3046\u306a\u308b\u304b<\/h3>\n<p><span class=\"markerYellow my-strong\">\u76f8\u7d9a\u767b\u8a18\u3092\u3057\u3066\u3044\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u6255\u308f\u306a\u304f\u3066\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067\u672a\u7d0d\u3060\u3063\u305f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u3001<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_1-Se_2-At_9\" target=\"_blank\" rel=\"nofollow\">\u5730\u65b9\u7a0e\u6cd5\u7b2c\uff19\u6761<\/a>\u306b\u3088\u308a\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6b7b\u4ea1\u7fcc\u5e74\u306e\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u3082\u76f8\u7d9a\u767b\u8a18\u3084\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u306e\u73fe\u6240\u6709\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u76f4\u63a5\u8ca0\u3044\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001\u5171\u6709\u7269\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u3057\u3066\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">2024\u5e74\uff14\u6708\u30fb\u76f8\u7d9a\u767b\u8a18\u7fa9\u52d9\u5316\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>2024\u5e74\uff08\u4ee4\u548c\uff16\u5e74\uff09\uff14\u6708\uff11\u65e5\u304b\u3089\u76f8\u7d9a\u767b\u8a18\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002<span class=\"markerYellow my-strong\">\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u767b\u8a18\u7533\u8acb\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u6020\u308b\u306810\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u907a\u7523\u5206\u5272\u306b\u3088\u3063\u3066\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u6210\u7acb\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185\u3068\u3044\u3046\u8ffd\u52a0\u306e\u767b\u8a18\u7fa9\u52d9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>2024\u5e74\uff14\u6708\uff11\u65e5\u3088\u308a\u524d\u304b\u3089\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u53d6\u5f97\u3092\u77e5\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u30662027\u5e74\uff08\u4ee4\u548c\uff19\u5e74\uff09\uff13\u670831\u65e5\u307e\u3067\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u304c\u30012024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u521d\u3081\u3066\u53d6\u5f97\u3092\u77e5\u3063\u305f\u5834\u5408\u306f\u305d\u306e\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/manual-souzokutouki\/\">\u76f8\u7d9a\u767b\u8a18\u3068\u306f\uff1a\u7fa9\u52d9\u5316\u671f\u9650\u307e\u3067\u3042\u30681\u5e74\uff01\u5fc5\u8981\u66f8\u985e\u306f\uff1f\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3067\u304d\u308b\uff1f<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<div class=\"icoOnepoint mt3em_pc mt1em_sp\">\n<div class=\"mb1em\">\n<p class=\"souzokukaisei2016_alte\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u4ed8\u3068\u76f8\u7d9a\u767b\u8a18\u306f\u3001\u5168\u304f\u5225\u306e\u624b\u7d9a\u304d<\/p>\n<\/p><\/div>\n<p>\u300c\u6bce\u5e74\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u6255\u3044\u7d9a\u3051\u3066\u3044\u308b\u304b\u3089\u624b\u7d9a\u304d\u306f\u5927\u4e08\u592b\u300d\u3068\u601d\u3063\u3066\u3044\u308b\u3068\u3001\u76f8\u7d9a\u767b\u8a18\u7fa9\u52d9\u5316\u306e\u671f\u9650\u3092\u898b\u843d\u3068\u3059\u5371\u967a\u304c\u3042\u308a\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u6255\u3044\u7d9a\u3051\u3066\u3082\u6240\u6709\u6a29\u304c\u78ba\u5b9a\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u5225\u9014\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<h3 class=\"no-tag\">\u767b\u8a18\u5b8c\u4e86\u5f8c\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306e\u5207\u66ff\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n<p>\u76f8\u7d9a\u767b\u8a18\u304c\u5b8c\u4e86\u3057\u3066\u3082\u3001\u305d\u306e\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3059\u3067\u306b\uff11\u6708\uff11\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u3092\u57fa\u6e96\u306b\u8ab2\u7a0e\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u5ea6\u9014\u4e2d\u306b\u901a\u77e5\u66f8\u306e\u540d\u7fa9\u304c\u5207\u308a\u66ff\u308f\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u7fcc\u5e74\uff11\u6708\uff11\u65e5\u307e\u3067\u306b\u76f8\u7d9a\u767b\u8a18\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e74\u5ea6\u304b\u3089\u65b0\u6240\u6709\u8005\u5b9b\u306b\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u767b\u8a18\u3057\u305f\u306e\u306b\u53e4\u3044\u540d\u7fa9\u3067\u901a\u77e5\u66f8\u304c\u5c4a\u3044\u305f\u300d\u3068\u9a5a\u304f\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u306f\u7d0d\u671f\u3069\u304a\u308a\u306b\u7d0d\u4ed8\u3057\u3001\u7fcc\u5e74\u5ea6\u306e\u901a\u77e5\u66f8\u3067\u540d\u7fa9\u306e\u5207\u66ff\u3048\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u9055\u3044\u2500\u2500\u6df7\u540c\u306b\u6ce8\u610f<\/h2>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u300d\u3068\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u3068\u3044\u3046\uff12\u7a2e\u985e\u306e\u8a55\u4fa1\u984d\u304c\u767b\u5834\u3057\u307e\u3059\u3002\u540d\u79f0\u304c\u4f3c\u3066\u3044\u308b\u305f\u3081\u306b\u6df7\u540c\u3055\u308c\u3084\u3059\u304f\u3001\u3055\u3089\u306b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3068\u300c\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u300d\u3068\u3044\u3046\u540d\u79f0\u3082\u4f3c\u305f\uff12\u5236\u5ea6\u304c\u7d61\u3080\u305f\u3081\u3001\u8aa4\u89e3\u304c\u751f\u3058\u3084\u3059\u3044\u9818\u57df\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5b9a\u7fa9\u3068\u9055\u3044\u3092\u6b63\u78ba\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3068\u306f<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069\u306e\u8ab2\u7a0e\u57fa\u6e96\u3068\u306a\u308b\u8a55\u4fa1\u984d\u3067\u3059\u3002\u5e02\u533a\u753a\u6751\u304c\u300c\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u57fa\u6e96\u300d\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u571f\u5730\u30fb\u5bb6\u5c4b\u306e\u8a55\u4fa1\u984d\u306f\u539f\u5247\u3068\u3057\u3066\uff13\u5e74\u3054\u3068\u306b\u8a55\u4fa1\u66ff\u3048\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u511f\u5374\u8cc7\u7523\u306f\u6240\u6709\u8005\u304c\u6bce\u5e74\uff11\u6708\uff11\u65e5\u6642\u70b9\u306e\u8cc7\u7523\u3092\u7533\u544a\u3057\u3001\u6bce\u5e74\u5ea6\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u78ba\u8a8d\u65b9\u6cd5\u306f\u4e3b\u306b\uff12\u3064\u3067\u3059\u3002\u6bce\u5e74\uff14\uff5e\uff16\u6708\u3054\u308d\u306b\u90f5\u9001\u3055\u308c\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u660e\u7d30\u66f8\u306e\u300c\u4fa1\u683c\u300d\u6b04\u3067\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5\u3068\u3001\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u307e\u305f\u306f\u90fd\u7a0e\u4e8b\u52d9\u6240\u3067\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\u3092\u95b2\u89a7\u3059\u308b\u65b9\u6cd5\u3067\u3059\uff08\u95b2\u89a7\u624b\u6570\u6599\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\uff09\u3002\u95b2\u89a7\u3067\u304d\u308b\u306e\u306f\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3084\u76f8\u7d9a\u4eba\u306a\u3069\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u5730\u4fa1\u516c\u793a\u4fa1\u683c\u7b49\u306e70%\u7a0b\u5ea6\u304c\u4e00\u3064\u306e\u76ee\u5b89\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u5b9f\u969b\u306e\u8a55\u4fa1\u984d\u306f\u571f\u5730\u306e\u5f62\u72b6\u30fb\u63a5\u9053\u72b6\u6cc1\u30fb\u7528\u9014\u7b49\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5bb6\u5c4b\u306f\u3001\u540c\u3058\u5efa\u7269\u3092\u73fe\u5728\u5efa\u3066\u76f4\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528\u3092\u57fa\u790e\u3068\u3059\u308b\u518d\u5efa\u7bc9\u4fa1\u683c\u65b9\u5f0f\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u969b\u306b\u7528\u3044\u308b\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e\u3088\u3046\u306b\u81ea\u6cbb\u4f53\u304c\u8a08\u7b97\u3057\u3066\u901a\u77e5\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7d0d\u7a0e\u8005\u304c\u81ea\u3089\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\uff09\u3002<\/p>\n<p>\u81ea\u5b85\u306a\u3069\u306e\u81ea\u7528\u5bb6\u5c4b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d71.0\u300d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\u8cc3\u8cb8\u4e2d\u306e\u5bb6\u5c4b\u306f\u3001\u501f\u5bb6\u6a29\u5272\u5408\u3084\u8cc3\u8cb8\u5272\u5408\u3092\u8003\u616e\u3057\u3066\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u571f\u5730\u306e\u5834\u5408\u306f\u8def\u7dda\u4fa1\u65b9\u5f0f\u307e\u305f\u306f\u500d\u7387\u65b9\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u500d\u7387\u65b9\u5f0f\u306e\u5834\u5408\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387\u300d\u3067\u7b97\u51fa\u3059\u308b\u305f\u3081\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306b\u3082\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u76f8\u7d9a\u7a0e\uff09\u3068\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff09\u306f\u5168\u304f\u5225\u306e\u5236\u5ea6<\/h3>\n<p>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3067\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3082\u5b89\u304f\u306a\u308b\u306e\u3067\u306f\uff1f\u300d\u3068\u3044\u3046\u8aa4\u89e3\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u304c\u3001\u4e21\u8005\u306f\u5168\u304f\u7570\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<table class=\"nd_02\">\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/th>\n<th>\u4f4f\u5b85\u7528\u5730\u7279\u4f8b<\/th>\n<\/tr>\n<tr>\n<td>\u95a2\u4fc2\u3059\u308b\u7a0e<\/td>\n<td>\u76f8\u7d9a\u7a0e<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u52b9\u679c<\/td>\n<td>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6700\u592780%\u6e1b\u984d<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3092\u6700\u59271\/6\u306b\u8efd\u6e1b<\/td>\n<\/tr>\n<tr>\n<td>\u624b\u7d9a\u304d<\/td>\n<td>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3067\u9078\u629e\u30fb\u7533\u544a\u304c\u5fc5\u8981<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u81ea\u6cbb\u4f53\u304c\u81ea\u52d5\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u9023\u52d5\u6027<\/td>\n<td>\u76f8\u7d9a\u7a0e\u3092\u6e1b\u984d\u3057\u3066\u3082\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u5909\u308f\u3089\u306a\u3044<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u3066\u3082\u76f8\u7d9a\u7a0e\u306b\u306f\u5f71\u97ff\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u6577\u5730\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u3001\u53d6\u5f97\u8005\u3084\u4fdd\u6709\u30fb\u5c45\u4f4f\u306b\u95a2\u3059\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001330\u33a1\u307e\u3067\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u309280%\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3042\u304f\u307e\u3067\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u307f\u306b\u5f71\u97ff\u3057\u3001\u76f8\u7d9a\u5f8c\u306b\u6bce\u5e74\u6255\u3046\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u306f\u4e00\u5207\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002\u4e21\u5236\u5ea6\u306f\u5236\u5ea6\u4e0a\u9023\u52d5\u3057\u3066\u304a\u3089\u305a\u3001\u305d\u308c\u305e\u308c\u5225\u306e\u8981\u4ef6\u306b\u57fa\u3065\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/shoukibo\/\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\uff1f\u4f7f\u3048\u308b\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3010\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3011<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h2 class=\"simple_center no-tag\">\u307e\u3068\u3081\uff5c\u76f8\u7d9a\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5bfe\u5fdc\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u76f8\u7d9a\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u653e\u7f6e\u3059\u308b\u3068\u30c8\u30e9\u30d6\u30eb\u3084\u5ef6\u6ede\u91d1\u306e\u539f\u56e0\u306b\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u65e9\u3081\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table class=\"nd_02\">\n<tbody>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7<\/th>\n<th>\u5185\u5bb9<\/th>\n<th>\u671f\u9650<\/th>\n<\/tr>\n<tr>\n<td>\u2460 \u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u91d1\u984d\u3092\u78ba\u8a8d<\/td>\n<td>\u7d0d\u7a0e\u901a\u77e5\u66f8\u307e\u305f\u306f\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3067\u91d1\u984d\u30fb\u7d0d\u671f\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<td>\u3067\u304d\u308b\u3060\u3051\u65e9\u3081\u306b<\/td>\n<\/tr>\n<tr>\n<td>\u2461 \u73fe\u6240\u6709\u8005\u7533\u544a\u30fb\u76f8\u7d9a\u4eba\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa<\/td>\n<td>\u5e02\u533a\u753a\u6751\u306e\u8cc7\u7523\u7a0e\u62c5\u5f53\u8ab2\u306b\u63d0\u51fa\u3057\u3001\u73fe\u6240\u6709\u8005\u306e\u7533\u544a\u3068\u901a\u77e5\u66f8\u306e\u53d7\u9818\u7a93\u53e3\u3092\u4e00\u672c\u5316\u3059\u308b\u624b\u7d9a\u304d\u3092\u884c\u3046<\/td>\n<td>\u81ea\u8eab\u304c\u73fe\u6240\u6709\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff13\u30ab\u6708\u4ee5\u5185\uff08\u4ee3\u8868\u8005\u6307\u5b9a\u306e\u307f\u306e\u5834\u5408\u306f\u6cd5\u5f8b\u4e0a\u306e\u671f\u9650\u306a\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u2462 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