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href=\"https:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/faq_kijyungyosei06.html\">\u300c\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u3067\u3059\u304b\u3002\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u52b4\u50cd\u8005\u3067\u3082\u6709\u7d66\u304c\u3042\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u304c\u3001\u672c\u5f53\u3067\u3059\u304b\u3002\u300d,\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4eba\u6c17\u306e\u6c42\u4eba\u306f\u3059\u3050\u306b\u57cb\u307e\u3063\u3066\u3057\u307e\u3046<\/h3>\n\n\n\n<p>\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u306f\u8ab0\u3067\u3082\u6c17\u8efd\u306b\u5fdc\u52df\u3067\u304d\u308b\u305f\u3081\u3001\u4eba\u6c17\u306e\u6848\u4ef6\u306f\u77ac\u304f\u9593\u306b\u52df\u96c6\u304c\u7de0\u3081\u5207\u3089\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u7279\u306b\u9ad8\u6642\u7d66\u3084\u77ed\u6642\u9593\u3067\u7a3c\u3052\u308b\u597d\u6761\u4ef6\u306e\u6c42\u4eba\u3001\u4eba\u6c17\u306e\u8077\u7a2e\uff08\u30a4\u30d9\u30f3\u30c8\u30b9\u30bf\u30c3\u30d5\u3001\u8a66\u98df\u8ca9\u58f2\u306a\u3069\uff09\u306f\u5e38\u306b\u5fdc\u52df\u304c\u6bba\u5230\u3057\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u81ea\u5206\u304c\u5e0c\u671b\u3059\u308b\u6761\u4ef6\u306b\u5408\u3063\u305f\u6c42\u4eba\u3092\u898b\u3064\u3051\u305f\u3089\u3001\u3053\u307e\u3081\u306b\u30a2\u30d7\u30ea\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u30fb\u901a\u77e5\u3092\u30aa\u30f3\u306b\u3059\u308b\u306a\u3069\u3001\u65e9\u3081\u306b\u30a8\u30f3\u30c8\u30ea\u30fc\u3067\u304d\u308b\u3088\u3046\u306a\u5de5\u592b\u3092\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u3092\u59cb\u3081\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_86685017_M-1-1024x684.jpg\" alt=\"\" class=\"wp-image-19443\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_86685017_M-1-1024x684.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_86685017_M-1-300x200.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_86685017_M-1-768x513.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_86685017_M-1-1536x1025.jpg 1536w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_86685017_M-1.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u300c\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u306f\u6c17\u8efd\u306b\u59cb\u3081\u3089\u308c\u308b\u300d\u3068\u306f\u3044\u3048\u3001\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u3092\u304a\u3055\u3048\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u3042\u3068\u3067\u56f0\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u306f\u3001\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u3092\u59cb\u3081\u308b\u4e0a\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u30922\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6c42\u4eba\u5185\u5bb9\u3092\u3088\u304f\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p>\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u306b\u306f\u3001\u672a\u7d4c\u9a13OK\u306e\u6c42\u4eba\u3082\u3042\u308c\u3070\u3001\u7279\u5b9a\u306e\u30b9\u30ad\u30eb\u3084\u8cc7\u683c\u304c\u5fc5\u8981\u306a\u6848\u4ef6\u3082\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u4e8b\u524d\u306b\u696d\u52d9\u5185\u5bb9\u3084\u5fc5\u8981\u30b9\u30ad\u30eb\u3001\u670d\u88c5\u30fb\u6301\u3061\u7269\u306a\u3069\u306e\u6761\u4ef6\u3092\u3088\u304f\u30c1\u30a7\u30c3\u30af\u3057\u306a\u3044\u3068\u3001\u73fe\u5834\u3067\u300c\u601d\u3063\u3066\u3044\u305f\u4ed5\u4e8b\u3068\u9055\u3046\u300d\u300c\u81ea\u5206\u306b\u306f\u3067\u304d\u306a\u3044\u4f5c\u696d\u3060\u3063\u305f\u300d\u3068\u5f8c\u6094\u3059\u308b\u3053\u3068\u3082\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u30a2\u30d7\u30ea\u306e\u591a\u304f\u306f\u3001\u4f01\u696d\u3068\u306e\u4e8b\u524d\u306e\u3084\u308a\u53d6\u308a\u304c\u30e1\u30c3\u30bb\u30fc\u30b8\u3067\u884c\u308f\u308c\u307e\u3059\u3002\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u3084\u7591\u554f\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u300c\u5236\u670d\u3084\u5b89\u5168\u9774\u306f\u8cb8\u4e0e\u3055\u308c\u308b\u306e\u304b\u300d\u300c\u5fc5\u8981\u306a\u9053\u5177\u306f\u81ea\u5206\u3067\u7528\u610f\u3059\u308b\u306e\u304b\u300d\u3068\u3044\u3063\u305f\u70b9\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u91d1\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304f<\/h3>\n\n\n\n<p>\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u3067\u5f97\u305f\u53ce\u5165\u3082\u3001\u57fa\u672c\u7684\u306b\u306f\u300c\u6240\u5f97\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u672c\u696d\u3067\u4f1a\u793e\u304b\u3089\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u5206\u306e\u53ce\u5165\u304c\u5e74\u959320\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eee\u306b20\u4e07\u5186\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u3002\u5fd8\u308c\u3066\u3044\u308b\u3068\u5f8c\u3005\u307e\u3068\u3081\u3066\u5fb4\u53ce\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u601d\u308f\u306c\u51fa\u8cbb\u306b\u9a5a\u304b\u3055\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u7a3c\u3044\u3060\u53ce\u5165\u306f\u304d\u3061\u3093\u3068\u8a18\u9332\u3057\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3010\u51fa\u5178\u3011<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\">\u300cNo.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u300d<\/a>,<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\">\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<p>\u3010\u51fa\u5178\u3011<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_06.html\">\u300c\u500b\u4eba\u4f4f\u6c11\u7a0e\u300d<\/a>,<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_06.html\">\u7dcf\u52d9\u7701<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u304a\u3059\u3059\u3081\u306e\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u30a2\u30d7\u30ea3\u9078<\/h2>\n\n\n\n<p>\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u3092\u6d3b\u7528\u3059\u308b\u306b\u306f\u3001\u5c02\u7528\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u30a2\u30d7\u30ea\u3092\u5229\u7528\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3002\u3053\u3053\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u30a2\u30d7\u30ea\u30923\u3064\u53b3\u9078\u3057\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u7279\u5fb4\u3084\u5bfe\u5fdc\u30a8\u30ea\u30a2\u3001\u652f\u6255\u3044\u65b9\u6cd5\u306a\u3069\u306b\u6ce8\u76ee\u3057\u306a\u304c\u3089\u3001\u81ea\u5206\u306e\u6761\u4ef6\u306b\u5408\u3044\u305d\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63a2\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u304a\u3059\u3059\u3081\u30a2\u30d7\u30ea1\uff1a\u30b7\u30a7\u30a2\u30d5\u30eb<\/h3>\n\n\n\n<p>\u30b7\u30a7\u30a2\u30d5\u30eb\u306f\u3001\u4eba\u6750\u30b5\u30fc\u30d3\u30b9\u3092\u624b\u304c\u3051\u308b\u30d1\u30fc\u30bd\u30eb\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u3001\u30b7\u30a7\u30a2\u30d5\u30eb\u682a\u5f0f\u4f1a\u793e\u304c\u904b\u55b6\u3059\u308b\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30b7\u30a7\u30a2\u30d5\u30eb\u3067\u306f\u3001\u98f2\u98df\u5e97\u3084\u5009\u5eab\u4f5c\u696d\u3001\u30aa\u30d5\u30a3\u30b9\u30ef\u30fc\u30af\u306a\u3069\u5e45\u5e83\u3044\u6c42\u4eba\u304c\u52df\u96c6\u3055\u308c\u3066\u304a\u308a\u3001\u81ea\u5206\u306e\u5e0c\u671b\u306b\u5408\u3063\u305f\u6848\u4ef6\u3092\u898b\u3064\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5229\u7528\u8005\u306f\u5c45\u9152\u5c4b\u3084\u30ec\u30b9\u30c8\u30e9\u30f3\u306a\u3069\u3067\u4f7f\u3048\u308b\u304a\u5f97\u306a\u30af\u30fc\u30dd\u30f3\u3092\u7372\u5f97\u3067\u304d\u305f\u308a\u3001\u6bce\u65e5\u306e\u30b9\u30af\u30e9\u30c3\u30c1\u304f\u3058\u306a\u3069\u3067\u30dd\u30a4\u30f3\u30c8\u3092\u8caf\u3081\u308b\u306e\u3082\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u696d\u52d9\u5b8c\u4e86\u5f8c\u3001\u6700\u77ed30\u79d2\u3067\u81ea\u5206\u306e\u53e3\u5ea7\u306b\u304a\u7d66\u6599\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001\u3059\u3050\u306b\u304a\u91d1\u304c\u5fc5\u8981\u306a\u3068\u304d\u306b\u306f\u3046\u308c\u3057\u3044\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u5373\u65e5\u6255\u3044<\/td><td>\u25cb<\/td><\/tr><tr><td>\u5358\u767a\u30d0\u30a4\u30c8<\/td><td>\u25cb<\/td><\/tr><tr><td>\u5bfe\u8c61\u30a8\u30ea\u30a2<\/td><td>\u5168\u56fd<\/td><\/tr><tr><td>\u30dd\u30a4\u30f3\u30c8\u6a5f\u80fd\u306e\u6709\u7121<\/td><td>\u25cb<\/td><\/tr><tr><td>\u5c65\u6b74\u66f8<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u9762\u63a5<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u904b\u55b6\u4f1a\u793e<\/td><td>\u30b7\u30a7\u30a2\u30d5\u30eb\u682a\u5f0f\u4f1a\u793e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u304a\u3059\u3059\u3081\u30a2\u30d7\u30ea2\uff1aTimee\uff08\u30bf\u30a4\u30df\u30fc\uff09<\/h3>\n\n\n\n<p>Timee\uff08\u30bf\u30a4\u30df\u30fc\uff09\u306f\u3001\u65e5\u672c\u3067\u6700\u521d\u306b\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u30bf\u30a4\u30df\u30fc\u304c\u904b\u55b6\u3059\u308b\u30b9\u30ad\u30de\u30d0\u30a4\u30c8\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30bf\u30a4\u30df\u30fc\u306e\u9b45\u529b\u306f\u3001\u6c42\u4eba\u6570\u306e\u591a\u3055\u306b\u3042\u308a\u307e\u3059\u3002\u6771\u4eac\u3084\u5927\u962a\u306a\u3069\u306e\u5927\u90fd\u5e02\u570f\u4ee5\u5916\u3067\u3082\u6c42\u4eba\u304c\u305f\u304f\u3055\u3093\u3042\u308b\u305f\u3081\u3001\u5730\u65b9\u306b\u4f4f\u3093\u3067\u3044\u308b\u65b9\u306f\u30bf\u30a4\u30df\u30fc\u3092\u5229\u7528\u3059\u308b\u3068\u6848\u4ef6\u3092\u898b\u3064\u3051\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u5373\u65e5\u6255\u3044<\/td><td>\u25cb<\/td><\/tr><tr><td>\u5358\u767a\u30d0\u30a4\u30c8<\/td><td>\u25cb<\/td><\/tr><tr><td>\u5bfe\u8c61\u30a8\u30ea\u30a2<\/td><td>\u5168\u56fd<\/td><\/tr><tr><td>\u30dd\u30a4\u30f3\u30c8\u6a5f\u80fd\u306e\u6709\u7121<\/td><td>\u00d7<\/td><\/tr><tr><td>\u5c65\u6b74\u66f8<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u9762\u63a5<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u904b\u55b6\u4f1a\u793e<\/td><td>\u682a\u5f0f\u4f1a\u793e\u30bf\u30a4\u30df\u30fc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u304a\u3059\u3059\u3081\u30a2\u30d7\u30ea3\uff1a\u30e1\u30eb\u30ab\u30ea \u30cf\u30ed\uff08\u203b\u30b5\u30fc\u30d3\u30b9\u7d42\u4e86\uff09<\/h3>\n\n\n\n<p>\u30e1\u30eb\u30ab\u30ea 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class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u5373\u65e5\u6255\u3044<\/td><td>\u25cb<\/td><\/tr><tr><td>\u5358\u767a\u30d0\u30a4\u30c8<\/td><td>\u25cb<\/td><\/tr><tr><td>\u5bfe\u8c61\u30a8\u30ea\u30a2<\/td><td>\u5168\u56fd<\/td><\/tr><tr><td>\u30dd\u30a4\u30f3\u30c8\u6a5f\u80fd\u306e\u6709\u7121<\/td><td>\u00d7<\/td><\/tr><tr><td>\u5c65\u6b74\u66f8<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u9762\u63a5<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u904b\u55b6\u4f1a\u793e<\/td><td>\u682a\u5f0f\u4f1a\u793e\u30e1\u30eb\u30ab\u30ea<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u203b\u300c\u30e1\u30eb\u30ab\u30ea\u30cf\u30ed\u300d\u306e\u8aac\u660e\u306f\u672c\u8a18\u4e8b\u57f7\u7b46\u6642\u70b9\u306e\u3082\u306e\u306b\u306a\u308a\u30012025\u5e7412\u670818\u65e5\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u7d42\u4e86\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u30e1\u30eb\u30ab\u30ea\u516c\u5f0f\u767a\u8868\u306b\u3088\u308b\uff09<\/p>\n\n\n\n<div 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