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7\u3051\u308b\u305f\u3081\u306e\u7533\u544a\u624b\u7d9a<\/h2>\n<p>\u3000\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u300d\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u53d7\u8d08\u8005\u304c\u3001\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u3092\u305d\u306e\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u3092\u7d4c\u7531\u3057\u3066\u3001\u4fe1\u8a17\u304c\u3055\u308c\u308b\u65e5\u3001\u9810\u91d1\u82e5\u3057\u304f\u306f\u8caf\u91d1\u306e\u9810\u5165\u3092\u3059\u308b\u65e5\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u3092\u8cfc\u5165\u3059\u308b\u65e5\uff08\u4ee5\u4e0b\u300c\u9810\u5165\u7b49\u671f\u9650\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u307e\u3067\u306b\u3001\u305d\u306e\u53d7\u8d08\u8005\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3000\u307e\u305f\u3001\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u304c\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u306b\u53d7\u7406\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d7\u7406\u3055\u308c\u305f\u65e5\u306b\u305d\u306e\u53d7\u8d08\u8005\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3000\u306a\u304a\u3001\u9810\u5165\u7b49\u671f\u9650\u307e\u3067\u306b\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u300d\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>(\u6ce8)\u3000\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306f\u3001\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u3092\u7d4c\u7531\u3057\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3044\u307e\u3057\u3066\u3001\u9810\u5165\u7b49\u671f\u9650\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3067\u884c\u3063\u3066\u3044\u305f\u3060\u304f\u624b\u7d9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>3\u3000\u6559\u80b2\u8cc7\u91d1\u306e\u6255\u51fa\u53ca\u3073\u6559\u80b2\u8cc7\u91d1\u306e\u652f\u6255<\/h2>\n<p>\u3000\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u300d\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u53d7\u8d08\u8005\u306f\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u652f\u6255\u306b\u5145\u3066\u305f\u91d1\u92ad\u306b\u4fc2\u308b\u9818\u53ce\u66f8\u305d\u306e\u4ed6\u306e\u66f8\u985e\u53c8\u306f\u8a18\u9332\u3067\u305d\u306e\u652f\u6255\u306e\u4e8b\u5b9f\u3092\u8a3c\u3059\u308b\u3082\u306e\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c21\u6761\u306e3\u7b2c1\u9805\u7b2c2\u53f7\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u5145\u3066\u3089\u308c\u305f\u6559\u80b2\u8cbb\u306b\u4fc2\u308b\u3082\u306e\u3092\u9664\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u300c\u9818\u53ce\u66f8\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3092\u3001\u53d7\u8d08\u8005\u304c\u9078\u629e\u3057\u305f\u65b9\u6cd5\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u6b21\u306e(1)\u53c8\u306f(2)\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u3001\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u30011(2)\u306e\u30a4\u53c8\u306f\u30ed\u306b\u63b2\u3052\u308b\u4e8b\u7531\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u65e5\u306b\u304a\u3044\u3066\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u5bfe\u3057\u3066\u307e\u3060\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u9818\u53ce\u66f8\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e(1)\u53c8\u306f(2)\u306e\u63d0\u51fa\u671f\u9650\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u6708\u306e\u7fcc\u6708\u672b\u65e5\u307e\u3067\u306b\u305d\u306e\u9818\u53ce\u66f8\u7b49\u3092\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u5bfe\u3057\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>(1)\u3000\u6559\u80b2\u8cc7\u91d1\u3092\u652f\u6255\u3063\u305f\u5f8c\u306b\u305d\u306e\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u4fc2\u308b\u53e3\u5ea7\u304b\u3089\u6255\u3044\u51fa\u3059\u65b9\u6cd5\uff08\u306e\u307f\uff09\u3092\u305d\u306e\u53e3\u5ea7\u304b\u3089\u306e\u6255\u51fa\u65b9\u6cd5\u3068\u3057\u3066\u9078\u629e\u3057\u305f\u5834\u5408<br \/>\n\u21d2\u9818\u53ce\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u652f\u6255\u5e74\u6708\u65e5\u304b\u30891\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/p>\n<p>(2)\u3000(1)\u4ee5\u5916\u306e\u65b9\u6cd5\u3092\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u4fc2\u308b\u53e3\u5ea7\u306e\u6255\u51fa\u65b9\u6cd5\u3068\u3057\u3066\u9078\u629e\u3057\u305f\u5834\u5408<br \/>\n\u21d2\u9818\u53ce\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u652f\u6255\u5e74\u6708\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e743\u670815\u65e5<\/p>\n<p>(\u6ce8)<\/p>\n<ul>\n<li>1\u3000\u4e0a\u8a18(2)\u306e\u5834\u5408\u3067\u3001\u305d\u306e\u5e74\u4e2d\u306b\u6255\u3044\u51fa\u3057\u305f\u91d1\u92ad\u306e\u5408\u8a08\u984d\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u63d0\u51fa\u3055\u308c\u305f\u9818\u53ce\u66f8\u7b49\u3067\u6559\u80b2\u8cc7\u91d1\u306e\u652f\u6255\u306b\u5145\u3066\u305f\u3053\u3068\u3092\u91d1\u878d\u6a5f\u95a2\u7b49\u304c\u78ba\u8a8d\u3057\u305f\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u4e0b\u56de\u308b\u3068\u304d\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\u304c\u6559\u80b2\u8cc7\u91d1\u652f\u51fa\u984d\u3068\u3057\u3066\u8a18\u9332\u3059\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u6255\u3044\u51fa\u3057\u305f\u91d1\u92ad\u306e\u5408\u8a08\u984d\u304c\u9650\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>2\u3000\u4e0a\u8a18\u672c\u6587\u53c8\u306f(\u6ce8)1\u306e\u9818\u53ce\u66f8\u7b49\u306b\u306f\u3001\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u300d\u306e\u898f\u5b9a\u306b\u3088\u308a\u6700\u521d\u306b\u4fe1\u8a17\u304c\u3055\u308c\u308b\u65e5\u3001\u9810\u91d1\u82e5\u3057\u304f\u306f\u8caf\u91d1\u306e\u9810\u5165\u3092\u3059\u308b\u65e5\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u3092\u8cfc\u5165\u3059\u308b\u65e5\u524d\u306b\u652f\u6255\u308f\u308c\u305f\u6559\u80b2\u8cc7\u91d1\u306b\u4fc2\u308b\u3082\u306e\u30841(2)\u306e\u30a4\u53c8\u306f\u30ed\u306b\u63b2\u3052\u308b\u4e8b\u7531\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u65e5\u5f8c\u306b\u652f\u6255\u308f\u308c\u305f\u6559\u80b2\u8cc7\u91d1\u306b\u4fc2\u308b\u3082\u306e\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/li>\n<li>3\u3000\u4e0a\u8a18(1)\u53c8\u306f(2)\u306e\u9078\u629e\u3092\u3057\u305f\u5f8c\u306f\u3001\u305d\u306e\u5f8c\u306b\u304a\u3044\u3066\u9078\u629e\u306e\u5909\u66f4\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h2>4\u3000\u6559\u80b2\u8cc7\u91d1\u306e\u7bc4\u56f2<\/h2>\n<p>\u3000\u6559\u80b2\u8cc7\u91d1\u3068\u306f\u3001\u6b21\u306e(1)\u53c8\u306f(2)\u306b\u63b2\u3052\u308b\u91d1\u92ad\u3092\u3044\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>(1)\u3000\u5b66\u6821\u7b49\u306b\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u5165\u5b66\u91d1\u3001\u6388\u696d\u6599\u305d\u306e\u4ed6\u306e\u91d1\u92ad\u3067\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p>(2)\u3000\u5b66\u6821\u7b49\u4ee5\u5916\u306e\u8005\u306b\u3001\u6559\u80b2\u306b\u95a2\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u3068\u3057\u3066\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u6559\u80b2\u306e\u305f\u3081\u306b\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u3067\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p>(\u6ce8)<\/p>\n<ul>\n<li>1\u3000\u5b66\u6821\u7b49\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u65bd\u8a2d\u3092\u8a2d\u7f6e\u3059\u308b\u8005\u3092\u3044\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\u3067\u3059\u3002\n<ul>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"1\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/01.gif\" width=\"15\" height=\"15\" \/>\u3000\u5b66\u6821\u6559\u80b2\u6cd5\u7b2c1\u6761\u306b\u898f\u5b9a\u3059\u308b\u5b66\u6821\u3001\u540c\u6cd5\u7b2c124\u6761\u306b\u898f\u5b9a\u3059\u308b\u5c02\u4fee\u5b66\u6821\u3001\u540c\u6cd5134\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u5404\u7a2e\u5b66\u6821<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"2\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/02.gif\" width=\"15\" height=\"15\" \/>\u3000\u5150\u7ae5\u798f\u7949\u6cd5\u7b2c39\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u4fdd\u80b2\u6240\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c23\u6761\u306e5\u306e3\u7b2c2\u9805\u306b\u898f\u5b9a\u3059\u308b\u3082\u306e<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"3\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/03.gif\" width=\"15\" height=\"15\" \/>\u3000\u5c31\u5b66\u524d\u306e\u5b50\u3069\u3082\u306b\u95a2\u3059\u308b\u6559\u80b2\u3001\u4fdd\u80b2\u7b49\u306e\u7dcf\u5408\u7684\u306a\u63d0\u4f9b\u306e\u63a8\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c7\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u8a8d\u5b9a\u3053\u3069\u3082\u5712\uff08\u5b66\u6821\u6559\u80b2\u6cd5\u7b2c1\u6761\u306b\u898f\u5b9a\u3059\u308b\u5e7c\u7a1a\u5712\u53ca\u3073\u5150\u7ae5\u798f\u7949\u6cd5\u7b2c39\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u4fdd\u80b2\u6240\u3092\u9664\u304f\u3002\uff09<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"4\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/04.gif\" width=\"15\" height=\"15\" \/>\u3000\u5b66\u6821\u6559\u80b2\u6cd5\u7b2c1\u6761\u306b\u898f\u5b9a\u3059\u308b\u5b66\u6821\u82e5\u3057\u304f\u306f\u540c\u6cd5\u7b2c124\u6761\u306b\u898f\u5b9a\u3059\u308b\u5c02\u4fee\u5b66\u6821\u306b\u76f8\u5f53\u3059\u308b\u5916\u56fd\u306e\u6559\u80b2\u65bd\u8a2d\u53c8\u306f\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u5916\u56fd\u306e\u6559\u80b2\u65bd\u8a2d\u3068\u3057\u3066\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c23\u6761\u306e5\u306e3\u7b2c3\u9805\u306b\u898f\u5b9a\u3059\u308b\u3082\u306e<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"5\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/05.gif\" width=\"15\" height=\"15\" \/>\u3000\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u6c34\u7523\u5927\u5b66\u6821\u3001\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u6d77\u6280\u6559\u80b2\u6a5f\u69cb\u306e\u65bd\u8a2d\uff08\u6d77\u6280\u5927\u5b66\u6821\u3001\u6d77\u4e0a\u6280\u8853\u77ed\u671f\u5927\u5b66\u6821\u3001\u6d77\u4e0a\u6280\u8853\u5b66\u6821\uff09\u3001\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u822a\u7a7a\u5927\u5b66\u6821\u53ca\u3073\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u56fd\u7acb\u56fd\u969b\u533b\u7642\u7814\u7a76\u30bb\u30f3\u30bf\u30fc\u306e\u65bd\u8a2d\uff08\u56fd\u7acb\u770b\u8b77\u5927\u5b66\u6821\uff09<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"6\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/06.gif\" width=\"15\" height=\"15\" \/>\u3000\u8077\u696d\u80fd\u529b\u958b\u767a\u7dcf\u5408\u5927\u5b66\u6821\u3001\u8077\u696d\u80fd\u529b\u958b\u767a\u5927\u5b66\u6821\u3001\u8077\u696d\u80fd\u529b\u958b\u767a\u77ed\u671f\u5927\u5b66\u6821\u3001\u8077\u696d\u80fd\u529b\u958b\u767a\u6821\u3001\u8077\u696d\u80fd\u529b\u958b\u767a\u4fc3\u9032\u30bb\u30f3\u30bf\u30fc\u53ca\u3073\u969c\u5bb3\u8005\u8077\u696d\u80fd\u529b\u958b\u767a\u6821\uff08\u8077\u696d\u80fd\u529b\u958b\u767a\u7dcf\u5408\u5927\u5b66\u6821\u53ca\u3073\u969c\u5bb3\u8005\u8077\u696d\u80fd\u529b\u958b\u767a\u6821\u4ee5\u5916\u306f\u3001\u56fd\u82e5\u3057\u304f\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u53c8\u306f\u8077\u696d\u8a13\u7df4\u6cd5\u4eba\u304c\u8a2d\u7f6e\u3059\u308b\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/li>\n<\/ul>\n<\/li>\n<li>2\u3000(1)\u306e\u4e00\u5b9a\u306e\u3082\u306e\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u91d1\u92ad\u3092\u3044\u3044\u307e\u3059\u3002\n<ul>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"1\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/01.gif\" width=\"15\" height=\"15\" \/>\u3000\u5165\u5b66\u91d1\u3001\u6388\u696d\u6599\u3001\u5165\u5712\u6599\u53ca\u3073\u4fdd\u80b2\u6599\u4e26\u3073\u306b\u65bd\u8a2d\u8a2d\u5099\u8cbb<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"2\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/02.gif\" width=\"15\" height=\"15\" \/>\u3000\u5165\u5b66\u53c8\u306f\u5165\u5712\u306e\u305f\u3081\u306e\u8a66\u9a13\u306b\u4fc2\u308b\u691c\u5b9a\u6599<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"3\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/03.gif\" width=\"15\" height=\"15\" \/>\u3000\u5728\u5b66\u8a3c\u660e\u3001\u6210\u7e3e\u8a3c\u660e\u305d\u306e\u4ed6\u5b66\u751f\u7b49\u306e\u8a18\u9332\u306b\u4fc2\u308b\u624b\u6570\u6599\u53ca\u3073\u3053\u308c\u306b\u985e\u3059\u308b\u624b\u6570\u6599<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"4\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/04.gif\" width=\"15\" height=\"15\" \/>\u3000\u5b66\u7528\u54c1\u306e\u8cfc\u5165\u8cbb\u3001\u4fee\u5b66\u65c5\u884c\u8cbb\u53c8\u306f\u5b66\u6821\u7d66\u98df\u8cbb\u305d\u306e\u4ed6\u5b66\u6821\u7b49\u306b\u304a\u3051\u308b\u6559\u80b2 \u306b\u4f34\u3063\u3066\u5fc5\u8981\u306a\u8cbb\u7528\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u91d1\u92ad<\/li>\n<\/ul>\n<\/li>\n<li>3\u3000(2)\u306e\u4e00\u5b9a\u306e\u3082\u306e\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u91d1\u92ad\u3067\u3042\u3063\u3066\u3001\u6559\u80b2\u306e\u305f\u3081\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\n<ul>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"1\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/01.gif\" width=\"15\" height=\"15\" \/>\u3000\u6559\u80b2\u306b\u95a2\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"2\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/02.gif\" width=\"15\" height=\"15\" \/>\u3000\u65bd\u8a2d\u306e\u4f7f\u7528\u6599<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"3\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/03.gif\" width=\"15\" height=\"15\" \/>\u3000\u30b9\u30dd\u30fc\u30c4\u53c8\u306f\u6587\u5316\u82b8\u8853\u306b\u95a2\u3059\u308b\u6d3b\u52d5\u305d\u306e\u4ed6\u6559\u990a\u306e\u5411\u4e0a\u306e\u305f\u3081\u306e\u6d3b\u52d5\u306b\u4fc2\u308b\u6307\u5c0e\u3078\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"4\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/04.gif\" width=\"15\" height=\"15\" \/>\u3000<img loading=\"lazy\" decoding=\"async\" alt=\"1\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/01.gif\" width=\"15\" height=\"15\" \/>\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u53c8\u306f<img loading=\"lazy\" decoding=\"async\" alt=\"3\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/03.gif\" width=\"15\" height=\"15\" \/>\u306e\u6307\u5c0e\u306b\u304a\u3044\u3066\u4f7f\u7528\u3059\u308b\u7269\u54c1\u306e\u8cfc\u5165\u306b\u8981\u3059\u308b\u91d1\u92ad\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u53c8\u306f\u6307\u5c0e\u3092\u884c\u3046\u8005\u306b\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" alt=\"5\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/05.gif\" width=\"15\" height=\"15\" \/>\u3000(\u6ce8)2\u306e<img loading=\"lazy\" decoding=\"async\" alt=\"4\" src=\"http:\/\/www.nta.go.jp\/shared\/images\/decimal\/04.gif\" width=\"15\" height=\"15\" \/>\u306e\u91d1\u92ad\u3067\u3042\u3063\u3066\u3001\u5b66\u751f\u7b49\u306e\u5168\u90e8\u53c8\u306f\u5927\u90e8\u5206\u304c\u652f\u6255\u3046\u3079\u304d\u3082\u306e\u3068\u5b66\u6821\u7b49\u304c\u8a8d\u3081\u305f\u3082\u306e<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u203b\u3000\u6559\u80b2\u8cc7\u91d1\u53ca\u3073\u5b66\u6821\u7b49\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6587\u90e8\u79d1\u5b66\u7701\u9ad8\u7b49\u6559\u80b2\u5c40\u5b66\u751f\u30fb\u7559\u5b66\u751f\u8ab2\u6cd5\u898f\u4fc2\u306b\u304a\u5c0b\u306d\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3000\u306a\u304a\u3001\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08<a href=\"http:\/\/www.mext.go.jp\/\">www.mext.go.jp\uff09\u306b\u3082\u6559\u80b2\u8cc7\u91d1\u53ca\u3073\u5b66\u6821\u7b49\u306e\u7bc4\u56f2\u306b<\/a>\u95a2\u3059\u308b\u60c5\u5831\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>5\u3000\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306e\u624b\u7d9a<\/h2>\n<p>\u30001(2)\u306e\u30a4\u53c8\u306f\u30ed\u306e\u5834\u5408\u306b\u8a72\u5f53\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u62e0\u51fa\u984d\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u652f\u51fa\u984d\uff084\u306e(2)\u306e\u6559\u80b2\u8cc7\u91d1\u306b\u3064\u3044\u3066\u306f\u3001500\u4e07\u5186\u3092\u9650\u5ea6\u3068\u3057\u307e\u3059\u3002\uff09\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u6b8b\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306e1(2)\u306e\u30a4\u53c8\u306f\u30ed\u306b\u8a72\u5f53\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u304c\u3042\u308b\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3000\u307e\u305f\u3001\u305d\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u306f\u30011(2)\u306e\u30a4\u53c8\u306f\u30ed\u306b\u8a72\u5f53\u3059\u308b\u65e5\u306b\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u6cd5\u4ee4\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3000\u306a\u304a\u3001\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u65e5\u306b\u304a\u3044\u3066\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u5bfe\u3057\u3066\u307e\u3060\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u9818\u53ce\u66f8\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u6708\u306e\u7fcc\u6708\u672b\u65e5\u307e\u3067\u306b\u305d\u306e\u9818\u53ce\u66f8\u7b49\u3092\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u5bfe\u3057\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>(\u6ce8)\u3000\u53d7\u8d08\u8005\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6b8b\u984d\u306f\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>(\u4e0a\u8a18\u56fd\u7a0e\u5e81\uff28\uff30\u3088\u308a\u5f15\u7528\uff09<\/p>\n<p><strong>\u76f8\u7d9a\u3001\u76f8\u7d9a\u7a0e\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089<\/strong><\/p>\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f5-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/souzoku\/wp-json\/wp\/v2\/posts\/439#wpcf7-f5-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"5\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.9.8\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f5-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p>\u304a\u540d\u524d (\u5fc5\u9808\uff09\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" 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