{"id":13468,"date":"2021-01-30T18:20:54","date_gmt":"2021-01-30T09:20:54","guid":{"rendered":"https:\/\/www.venture-support.biz\/media\/?p=13468"},"modified":"2022-06-07T13:28:34","modified_gmt":"2022-06-07T04:28:34","slug":"%e5%bb%83%e6%a5%ad%e5%b1%8a%e3%81%a8%e3%81%af%ef%bc%9f%e5%bb%83%e6%a5%ad%e5%b1%8a%e3%81%ae%e6%8f%90%e5%87%ba%e6%96%b9%e6%b3%95%e3%83%bb%e6%9b%b8%e3%81%8d%e6%96%b9%e3%81%a8%e5%87%ba%e3%81%95%e3%81%aa","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/startup\/kessan\/13468.html","title":{"rendered":"\u5ec3\u696d\u5c4a\u3068\u306f\uff1f\u5ec3\u696d\u5c4a\u306e\u63d0\u51fa\u65b9\u6cd5\u30fb\u66f8\u304d\u65b9\u3068\u51fa\u3055\u306a\u3044\u5834\u5408\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/3330366_s_R.jpg\" alt=\"\" width=\"640\" height=\"435\" class=\"alignnone size-full wp-image-13470\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/3330366_s_R.jpg 640w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/3330366_s_R-589x400.jpg 589w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<div 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class=\"white_area\"><div class=\"white_body\"><div class=\"white_image\"><img src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2025\/09\/completeguide.jpg\" alt=\"\" width=\"500\" height=\"360\" loading=\"lazy\" decoding=\"async\" class=\"pc-only\"><img src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2025\/09\/completeguide_sp.webp\" alt=\"\" width=\"500\" height=\"360\" loading=\"lazy\" decoding=\"async\" class=\"sp-only\"><\/div><div class=\"white_text\"><span>\u500b\u4eba\u4e8b\u696d\u3068\u6cd5\u4eba\u306e\u9055\u3044\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u6d41\u308c\u3001\u5fc5\u8981\u66f8\u985e\u3001\u8cbb\u7528\u306a\u3069\u4f1a\u793e\u8a2d\u7acb\u306e\u5168\u4f53\u50cf\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/span><div class=\"white_btn\"><a href=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/themes\/vs-media\/pdf\/\u4f1a\u793e\u8a2d\u7acb\u306e\u5168\u4f53\u50cf\u304c\u4e00\u76ee\u3067\u308f\u304b\u308b.pdf\" 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class=\"fc-bcyl\">\u63a7\u3048<\/span><\/strong>\u304c\u4ed8\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/2c8172d11c0d903513d09be0dac64f72.jpg\" alt=\"\" width=\"640\" height=\"967\" class=\"alignnone size-full wp-image-13472\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/2c8172d11c0d903513d09be0dac64f72.jpg 640w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/2c8172d11c0d903513d09be0dac64f72-265x400.jpg 265w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/05.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<h2>\u5ec3\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u30fb\u63d0\u51fa\u65b9\u6cd5\u30fb\u63d0\u51fa\u5148<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/3624401_s_R.jpg\" alt=\"\" width=\"640\" height=\"453\" class=\"alignnone size-full wp-image-13405\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/3624401_s_R.jpg 640w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/3624401_s_R-565x400.jpg 565w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" 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class=\"fc-bcyl\">\u756a\u53f7\u3068\u3001\u672c\u4eba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u3092\u63d0\u793a<\/span><\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u756a\u53f7\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u3068\u3057\u3066\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u901a\u77e5\u30ab\u30fc\u30c9\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306a\u3069\u3092\u6e96\u5099\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"fc-bcyl\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3060\u3051<\/span><\/strong>\u3067\u756a\u53f7\u3068\u672c\u4eba\u306e\u4e21\u65b9\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092<strong><span class=\"fc-bcyl\">\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u30012\u7a2e\u985e\u306e\u66f8\u985e\u3092\u6e96\u5099<\/span><\/strong>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u756a\u53f7\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u901a\u77e5\u30ab\u30fc\u30c9\u3084\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u5199\u3057\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u4eba\u78ba\u8a8d\u306e\u305f\u3081\u306b\u3001\u5225\u306b\u3001\u904b\u8ee2\u514d\u8a31\u8a3c\u304b\u516c\u7684\u533b\u7642\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u3001\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u3001\u5728\u7559\u30ab\u30fc\u30c9\u306a\u3069\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b1\u7a2e\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6642\u9593\u5916\u53ce\u53d7\u7bb1\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u7a93\u53e3\u3078\u306e\u63d0\u51fa\u6642\u306b\u306f\u63d0\u793a\u3067\u6e08\u3080\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u672c\u4eba\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3092\u540c\u5c01\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u7a0e\u52d9\u7f72\u3078\u306e\u90f5\u9001<\/h4>\n<p>\u7a0e\u52d9\u7f72\u306b\u90f5\u9001\u306b\u3088\u3063\u3066\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001<strong><span class=\"fc-bcyl\">\u5ec3\u696d\u5c4a\u306e\u307b\u304b<\/span><\/strong>\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e<strong><span class=\"fc-bcyl\">\u756a\u53f7\u3068\u672c\u4eba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3092\u540c\u5c01<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u3010\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u3011\u5ec3\u696d\u5c4a\uff0b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u4e21\u9762\u30b3\u30d4\u30fc<\/li>\n<li>\u3010\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3011\u5ec3\u696d\u5c4a\uff0b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u901a\u77e5\u30ab\u30fc\u30c9\u306a\u3069\u306e\u30b3\u30d4\u30fc\uff0b\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\u306e\u30b3\u30d4\u30fc<\/li>\n<\/ul>\n<p>\u90f5\u9001\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u914d\u9054\u8a18\u9332\u304c\u78ba\u8a8d\u3067\u304d\u308b\u30ec\u30bf\u30fc\u30d1\u30c3\u30af\u3084\u7c21\u6613\u66f8\u7559\u3001\u7279\u5b9a\u8a18\u9332\u90f5\u4fbf\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u914d\u9054\u3055\u308c\u305f\u8a18\u9332\u304c\u6b8b\u308b\u305f\u3081\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u30b3\u30d4\u30fc\u3059\u308b\u969b\u306f\u3001\u88cf\u3068\u8868\u306e\u4e21\u9762\u3092\u30b3\u30d4\u30fc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u78ba\u8a8d\u7528\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3092\u63d0\u51fa\u3059\u308b\u969b\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u300c\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u5199\uff09\u6dfb\u4ed8\u53f0\u7d19\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5229\u7528\u3059\u308b\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/1457298e670cba0b654b513616ca1803.jpg\" alt=\"\" width=\"640\" height=\"880\" class=\"alignnone size-full wp-image-13471\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/1457298e670cba0b654b513616ca1803.jpg 640w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/1457298e670cba0b654b513616ca1803-291x400.jpg 291w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/pdf\/honninkakunin.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u5199\uff09\u6dfb\u4ed8\u53f0\u7d19\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<h2>\u5ec3\u696d\u5c4a\u306e\u63a7\u3048\u304c\u5fc5\u8981\u306a\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<\/h2>\n<p>\u5ec3\u696d\u5c4a\u306e<strong><span class=\"fc-bcyl\">\u63a7\u3048\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f<\/span><\/strong>\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u3001<strong><span class=\"fc-bcyl\">\u63a7\u3048\u3082\u7528\u610f\u3057\u3066\u4e00\u7dd2\u306b\u63d0\u51fa<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u53d7\u4ed8\u304c\u7d42\u308f\u308c\u3070\u3001\u53d7\u7406\u5370\u3092\u62bc\u3057\u305f\u63a7\u3048\u3092\u8fd4\u5374\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305fPDF\u30d5\u30a1\u30a4\u30eb\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u958b\u696d\u5c4a\u3068\u3068\u3082\u306b\u63a7\u3048\u3092\u4f5c\u6210\u3059\u308b\u6a5f\u80fd\u304c\u4ed8\u3044\u3066\u3044\u308b\u305f\u3081\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u91cd\u8981\u306a\u500b\u4eba\u60c5\u5831\u3067\u3059\u304b\u3089\u3001\u5ec3\u696d\u5c4a\u306e\u63a7\u3048\u306b\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3057\u3001\u8a18\u8f09\u3057\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u7528\u958b\u696d\u5c4a\u306e\u30b3\u30d4\u30fc\u3092\u63a7\u3048\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u90e8\u5206\u304c\u30b3\u30d4\u30fc\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u96a0\u3059\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u90f5\u9001\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<\/h3>\n<p>\u958b\u696d\u5c4a\u3092\u90f5\u9001\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u3082\u3001<strong><span class=\"fc-bcyl\">\u958b\u696d\u5c4a\u306e\u63a7\u3048\u3092\u540c\u5c01<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8fd4\u9001\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u5207\u624b\u3092\u8cbc\u3063\u305f\u8fd4\u4fe1\u7528\u5c01\u7b52\u3092\u540c\u5c01\u3059\u308b\u3053\u3068\u3092\u5fd8\u308c\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u8fd4\u4fe1\u7528\u5c01\u7b52\u3068\u3057\u3066\u306f\u3001\u30ec\u30bf\u30fc\u30d1\u30c3\u30af\u3084\u3001\u5fc5\u8981\u306a\u984d\u306e\u5207\u624b\u3092\u8cbc\u3063\u305f\u7c21\u6613\u66f8\u7559\u7528\u5c01\u7b52\u3092\u540c\u5c01\u3059\u308b\u3068\u3001\u914d\u9054\u8a18\u9332\u304c\u6b8b\u308a\u3001\u4e07\u4e00\u306e\u3068\u304d\u306b\u3082\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h2>\u5ec3\u696d\u5c4a\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/09\/3624987_s_R.jpg\" alt=\"\" width=\"640\" height=\"453\" class=\"alignnone size-full wp-image-13107\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/09\/3624987_s_R.jpg 640w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/09\/3624987_s_R-565x400.jpg 565w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3059\u308b\u969b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5fc5\u8981\u6027\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001<strong><span class=\"fc-bcyl\">\u5ec3\u696d\u5c4a\u306e\u307b\u304b\u306b\u3082\u6700\u59275\u7a2e\u985e\u306e\u66f8\u985e\u3092\u63d0\u51fa<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u5ec3\u696d\u5c4a\u4ee5\u5916\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/strong><\/p>\n<table class=\"sy_post_table\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u500b\u4eba\u4e8b\u696d\u4e3b<\/th>\n<th>\u63d0\u51fa\u66f8\u985e\u306e\u540d\u79f0<\/th>\n<\/tr>\n<tr>\n<td>\u3059\u3079\u3066\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5fc5\u9808<\/td>\n<td>\u300c\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3078\u306e\u63d0\u51fa\u66f8\u985e\u300d<\/td>\n<\/tr>\n<tr>\n<td>\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u4e8b\u696d\u8005<\/td>\n<td>\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\u300d<\/td>\n<\/tr>\n<tr>\n<td>\u96c7\u7528\u306e\u3042\u308b\u4e8b\u696d\u8005<\/td>\n<td>\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d<\/td>\n<\/tr>\n<tr>\n<td>\u4e88\u5b9a\u7d0d\u7a0e\u7fa9\u52d9\u306e\u3042\u308b\u4e8b\u696d\u8005<\/td>\n<td>\u300c\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8\u300d<\/td>\n<\/tr>\n<tr>\n<td>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005<\/td>\n<td>\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3078\u306e\u63d0\u51fa\u66f8\u985e<\/h3>\n<p><strong><span class=\"fc-bcyl\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u63d0\u51fa\u304c\u5fc5\u9808<\/span><\/strong>\u3067\u3059\u304c\u3001\u63d0\u51fa\u66f8\u985e\u3084\u63d0\u51fa\u671f\u9650\u306f\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3084\u63d0\u51fa\u671f\u9650\u306a\u3069\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u8a72\u5f53\u3059\u308b\u90fd\u9053\u5e9c\u770c\u3084\u7ba1\u8f44\u3059\u308b\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\u307e\u3067\u306b\u3001\u6771\u4eac\u90fd\u306e\u5834\u5408\u306f\u300110\u65e5\u4ee5\u5185\u306b\u300c\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u4e8b\u696d\u958b\u59cb\uff08\u5ec3\u6b62\uff09\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u795e\u5948\u5ddd\u770c\u306e\u5834\u5408\u306f\u30011\u30ab\u6708\u4ee5\u5185\u306b\u300c\u500b\u4eba\u4e8b\u696d\u958b\u696d\u30fb\u4f11\u696d\u30fb\u5ec3\u696d\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8<\/h3>\n<p>\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3001<strong><span class=\"fc-bcyl\">\u9752\u8272\u7533\u544a\u66f8\u306b\u3088\u308b\u78ba\u5b9a\u7533\u544a\u3092\u53d6\u308a\u3084\u3081\u308b\u5834\u5408<\/span><\/strong>\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u3001\u5ec3\u696d\u5c4a\u306e\u63d0\u51fa\u3068\u540c\u6642\u306b\u3001\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c4a\u51fa\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u624b\u7d9a\u306e\u6848\u5185\u30fb\u69d8\u5f0f\u300d\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/h3>\n<p>\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001\u7d66\u4e0e\u306e\u652f\u6255\u8005\u304c\u7d66\u4e0e\u306a\u3069\u306e\u652f\u6255\u4e8b\u52d9\u3092\u53d6\u308a\u6271\u3046\u4e8b\u52d9\u6240\u306a\u3069\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b<strong><span class=\"fc-bcyl\">\u5bb6\u65cf\u3084\u5f93\u696d\u54e1\u306b\u7d66\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3059\u308b\u5834\u5408<\/span><\/strong>\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u5148\u306f\u3001\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u3001\u5ec3\u696d\u304b\u30891\u30ab\u6708\u4ee5\u5185\u304c\u63d0\u51fa\u671f\u9650\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c4a\u51fa\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u624b\u7d9a\u306e\u6848\u5185\u30fb\u69d8\u5f0f\u300d\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8<\/h3>\n<p>\u3053\u306e\u7533\u8acb\u66f8\u306f\u3001<strong><span class=\"fc-bcyl\">\u4e88\u5b9a\u7d0d\u7a0e\u7fa9\u52d9\u306e\u3042\u308b\u500b\u4eba\u4e8b\u696d\u4e3b<\/span><\/strong>\u304c\u3001\u5ec3\u696d\u306b\u3088\u3063\u3066\u4e88\u5b9a\u7d0d\u7a0e\u306e\u898b\u7a4d\u984d\u306b\u6e80\u305f\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u6e1b\u984d\u3092\u6c42\u3081\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u6709\u7121\u306f\u524d\u5e74\u5206\u78ba\u5b9a\u7533\u544a\u306e\u7d0d\u7a0e\u984d\u3067\u6c7a\u307e\u308a\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u524d\u5e74\u5206\u7d0d\u7a0e\u984d\u306e3\u5206\u306e2\u304c\u4e88\u5b9a\u7d0d\u7a0e\u984d\u3068\u3057\u3066\u901a\u77e5\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u524d\u5e74\u5206\u306e\u7533\u544a\u7d0d\u7a0e\u984d\u304c15\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5ec3\u696d\u306b\u3088\u3063\u3066\u3001\u7533\u544a\u7d0d\u7a0e\u898b\u7a4d\u984d\u304c6\u670830\u65e5\u6642\u70b9\u3067\u4e88\u5b9a\u7d0d\u7a0e\u57fa\u6e96\u984d\u672a\u6e80\u306e\u5834\u5408\u3084\u300110\u670831\u65e5\u6642\u70b9\u3067\u7533\u544a\u7d0d\u7a0e\u898b\u7a4d\u984d\u672a\u6e80\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u5148\u306f\u3001\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u3001\u5e74\u9593\u3092\u901a\u3058\u305f\u6e1b\u984d\u3092\u6c42\u3081\u308b\u305f\u3081\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u8a72\u5f53\u3059\u308b\u5e74\u306e7\u67081\u65e5\u304b\u30897\u670815\u65e5\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7b2c2\u671f\u5206\u306e\u307f\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u306e11\u67081\u65e5\u304b\u308911\u670815\u65e5\u307e\u3067\u304c\u63d0\u51fa\u671f\u9650\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c4a\u51fa\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u624b\u7d9a\u306e\u6848\u5185\u30fb\u69d8\u5f0f\u300d\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/h3>\n<p>\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001<strong><span class=\"fc-bcyl\">\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b<\/span><\/strong>\u304c\u3001\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u524d\u3005\u5e74\u306e1\u5e74\u9593\u3001\u307e\u305f\u306f\u524d\u5e74\u306e1\u6708\u304b\u30896\u6708\u307e\u3067\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\u30011,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u5148\u306f\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u3001\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u3001\u5ec3\u696d\u3057\u305f\u3089\u901f\u3084\u304b\u306b\u63d0\u51fa\u3059\u3079\u304d\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c4a\u51fa\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u624b\u7d9a\u306e\u6848\u5185\u30fb\u69d8\u5f0f\u300d\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u5ec3\u696d\u5c4a\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u5ec3\u696d\u5c4a\u306e\u66f8\u304d\u65b9\u3092\u3001\u5177\u4f53\u7684\u306a\u4f8b\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u56f3\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305fPDF\u30d5\u30a1\u30a4\u30eb\u3092\u5229\u7528\u3057\u3066\u5ec3\u696d\u5c4a\u3092\u4f5c\u6210\u3057\u305f\u4f8b\u3067\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3068\u76f4\u63a5\u6587\u5b57\u3092\u5165\u529b\u3057\u3066\u3001\u5370\u5237\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u5ec3\u696d\u5c4a\u306e\u63d0\u51fa\u5148\u2460\u304b\u3089\u5c4b\u53f7\u2467\u307e\u3067\u306e\u66f8\u304d\u65b9\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/f40f240032be35db1da0797b0184966b.png\" alt=\"\" width=\"640\" height=\"347\" class=\"alignnone size-full wp-image-13473\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/f40f240032be35db1da0797b0184966b.png 640w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/f40f240032be35db1da0797b0184966b-600x325.png 600w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/05.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p>\u6700\u521d\u306b\u3001\u66f8\u985e\u306e\u540d\u79f0\u306b\u3064\u3044\u3066\u5ec3\u696d\u5c4a\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u3001\u300c\u958b\u696d\u300d\u3092\u4e8c\u91cd\u53d6\u308a\u6d88\u3057\u7dda\u3067\u6d88\u3057\u3001\u300c\u5ec3\u696d\u300d\u306b\u3007\u5370\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u2460\u53ca\u3073\u2461 \u63d0\u51fa\u5148\u306e\u7a0e\u52d9\u7f72\u540d\u3068\u63d0\u51fa\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n    \u63d0\u51fa\u5148\u306e\u7a0e\u52d9\u7f72\u540d\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9\u300d\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n  <\/li>\n<li>\u2462\u53ca\u3073\u2463 \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306b\u300c\u4f4f\u6240\u5730\u300d\u304c\u7d0d\u7a0e\u5730\u3067\u3059\u3002<br \/>\n    \u81ea\u5b85\u3067\u958b\u696d\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5c45\u6240\u5730\u306b\u25cf\u3092\u4ed8\u3051\u307e\u3059\u3002<br \/>\n    \u306a\u304a\u3001\u7d0d\u7a0e\u5730\u3067\u306f\u306a\u3044\u5834\u6240\u306b\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u2463\u306b\u305d\u306e\u4f4f\u6240\u3084\u96fb\u8a71\u756a\u53f7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u2464 \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c0f\u540d\u3068\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n    \u8a8d\u5370\u3067\u304b\u307e\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u6c0f\u540d\u306e\u5f8c\u306b\u306f\u5fd8\u308c\u305a\u62bc\u5370\u3057\u307e\u3059\u3002<\/li>\n<li>\u2465 \u500b\u4eba\u756a\u53f7\u6b04\u306b\u306f\u300112\u6841\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n    \u306a\u304a\u3001<strong><span class=\"fc-bcyl\">\u63a7\u3048\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u3001\u63a7\u3048\u306b\u306f\u91cd\u8981\u306a\u500b\u4eba\u60c5\u5831\u3067\u3042\u308b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u5165\u3057\u306a\u3044<\/span><\/strong>\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/li>\n<li>\u2466 \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8077\u696d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u2467 \u5c4b\u53f7\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/a0099c591424319af0d0117c174f1604.png\" alt=\"\" width=\"640\" height=\"476\" class=\"alignnone size-full wp-image-13474\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/a0099c591424319af0d0117c174f1604.png 640w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/11\/a0099c591424319af0d0117c174f1604-538x400.png 538w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/05.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p>\u3053\u3053\u304b\u3089\u5148\u306f\u3001\u5ec3\u696d\u3059\u308b\u500b\u4eba\u4e8b\u696d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u2468\u304b\u3089\u246d\u306e\u6b04\u3067\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u2468 \u300c\u5ec3\u696d\u300d\u306b\u25cf\u5370\u3092\u4ed8\u3051\u3001<strong><span class=\"fc-bcyl\">\u5ec3\u696d\u306e\u7406\u7531\u3092\u8a18\u5165<\/span><\/strong>\u3057\u307e\u3059\u3002<\/li>\n<li>\u2469 \u3053\u3053\u306f\u6240\u5f97\u306e\u7a2e\u985e\u3092\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u304c\u3001\u300c\u5ec3\u696d\u300d\u306e\u5834\u5408\u306f\u56f3\u306e\u3088\u3046\u306b<strong><span class=\"fc-bcyl\">\u4e8b\u696d\u6240\u5f97\u306e\u300c\u5168\u90e8\u300d\u306b\u25cf\u5370<\/span><\/strong>\u3092\u4ed8\u3051\u307e\u3059\u3002<\/li>\n<li>\u246a \u5ec3\u696d\u3059\u308b\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u246b \u3053\u3053\u3067\u306f\u3001\u5ec3\u696d\u306b\u4f34\u3063\u3066\u9752\u8272\u7533\u544a\u306e\u5229\u7528\u3092\u53d6\u308a\u3084\u3081\u308b\u5834\u5408\u3068\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u5ec3\u696d\u3059\u308b\u5834\u5408\u306e\u5c4a\u51fa\u66f8\u306e\u6709\u7121\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\n    \u9752\u8272\u7533\u544a\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u300c\u6709\u300d\u306b\u25cf\u5370\u3092\u4ed8\u3051\u307e\u3059\u3002<br \/>\n    \u307e\u305f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u306a\u3051\u308c\u3070\u3001\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u300d\u306e\u300c\u7121\u300d\u306b\u25cf\u5370\u3092\u4ed8\u3051\u307e\u3059\u3002\n  <\/li>\n<li>\u246c 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