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href=\"https:\/\/www.reiwa-sogoshosha.com\/goods\/zaiko-keihi-rule\/\">\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306f\u300c\u58f2\u308c\u308b\u307e\u3067\u300d\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\u3002\u58f2\u308c\u6b8b\u308a\u5728\u5eab\u306e\u30db\u30f3\u30c8\u306e\u30eb\u30fc\u30eb<\/a><\/p>\n<figure><img decoding=\"async\" src=\"https:\/\/www.reiwa-sogoshosha.com\/goods\/wp-content\/uploads\/2026\/10\/S06_fig1.jpg\" alt=\"\u56f3\u89e3\uff1a\u58f2\u4e0a\u3068\u73fe\u91d1\u306e\u305a\u308c\" width=\"1200\" height=\"800\" loading=\"lazy\" style=\"display:block;width:100%;height:auto\"><\/figure>\n<h2>\u5728\u5eab\u306e\u6570\u5b57\u306f\u3001\u3053\u306e3\u3064\u3060\u3051\u898b\u308c\u3070\u59cb\u3081\u3089\u308c\u307e\u3059<\/h2>\n<p>\u7d30\u304b\u3044\u5206\u6790\u8868\u306f\u8981\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u6b21\u306e3\u3064\u3092\u3001\u6bce\u6708\u540c\u3058\u65e5\u306b\u6e2c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<ol class=\"rs-steps\">\n<li><span class=\"n pop\">1<\/span><span class=\"t\">\u5728\u5eab\u91d1\u984d\u3067\u3059\u3002\u68da\u306b\u3042\u308b\u5546\u54c1\u306e\u4ed5\u5165\u308c\u5024\u306e\u5408\u8a08\u3092\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<li><span class=\"n pop\">2<\/span><span class=\"t\">\u5728\u5eab\u6708\u6570\u3067\u3059\u3002\u5728\u5eab\u91d1\u984d\u3092\u30011\u304b\u6708\u306b\u58f2\u308c\u308b\u5206\u306e\u4ed5\u5165\u308c\u5024\u3067\u5272\u308a\u307e\u3059\u3002<\/span><\/li>\n<li><span class=\"n pop\">3<\/span><span class=\"t\">\u52d5\u3044\u3066\u3044\u306a\u3044\u5728\u5eab\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u534a\u5e74\u3001\u4e00\u5ea6\u3082\u58f2\u308c\u3066\u3044\u306a\u3044\u5546\u54c1\u3092\u4e00\u89a7\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ol>\n<p>\u4eee\u306e\u6570\u5b57\u3067\u8a66\u3057\u3066\u307f\u307e\u3059\u3002\u5728\u5eab\u91d1\u984d\u304c240\u4e07\u5186\u30011\u304b\u6708\u306b\u58f2\u308c\u308b\u5206\u306e\u4ed5\u5165\u308c\u5024\u304c80\u4e07\u5186\u306a\u3089\u3001\u5728\u5eab\u6708\u6570\u306f3\u304b\u6708\u5206\u3067\u3059\u3002\u4eca\u6708\u306e\u4ed5\u5165\u308c\u3092\u5897\u3084\u3059\u524d\u306b\u3001\u3053\u306e3\u304b\u6708\u5206\u3092\u3069\u3046\u6e1b\u3089\u3059\u304b\u3092\u5148\u306b\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>\u4f55\u304b\u6708\u5206\u304c\u9069\u6b63\u304b\u306f\u3001\u696d\u7a2e\u3084\u5546\u54c1\u306e\u6027\u8cea\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u5927\u5207\u306a\u306e\u306f\u6b63\u89e3\u63a2\u3057\u3067\u306f\u306a\u304f\u3001\u6bce\u6708\u540c\u3058\u65e5\u306b\u6e2c\u3063\u3066\u3001\u5897\u3048\u3066\u3044\u308b\u306e\u304b\u6e1b\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u898b\u308b\u3053\u3068\u3067\u3059\u3002\u52d5\u3044\u3066\u3044\u306a\u3044\u5728\u5eab\u306e\u4e00\u89a7\u306f\u3001\u3044\u3061\u3070\u3093\u6b63\u76f4\u306a\u55b6\u696d\u306e\u5bbf\u984c\u30ea\u30b9\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3046\u4e00\u3064\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u76ee\u3067\u898b\u308b\u306a\u3089\u3001\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u304b\u3089\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u306e\u65e5\u6570\u3082\u3001\u30e1\u30e2\u3057\u3066\u304a\u304f\u3068\u5f79\u306b\u7acb\u3061\u307e\u3059\u3002\u4ed5\u5165\u308c\u306e\u652f\u6255\u3044\u304c\u5148\u3067\u3001\u58f2\u4e0a\u306e\u5165\u91d1\u304c\u5f8c\u3060\u3068\u3001\u305d\u306e\u9593\u306f\u81ea\u5206\u306e\u304a\u91d1\u3067\u7acb\u3066\u66ff\u3048\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5728\u5eab\u6708\u6570\u304c\u9577\u304f\u3001\u5165\u91d1\u3082\u9045\u3044\u5546\u54c1\u307b\u3069\u3001\u73fe\u91d1\u3092\u9577\u304f\u7e1b\u308a\u307e\u3059\u3002\u5546\u54c1\u3054\u3068\u306b\u300c\u68da\u306b\u4f55\u304b\u6708\u3001\u5165\u91d1\u307e\u3067\u4f55\u65e5\u300d\u3068\u66f8\u304d\u51fa\u3059\u3060\u3051\u3067\u3001\u3069\u306e\u5546\u54c1\u3092\u6025\u3044\u3067\u52d5\u304b\u3059\u3079\u304d\u304b\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n<h2>\u6570\u5b57\u3092\u55b6\u696d\u306e\u76ee\u6a19\u306b\u843d\u3068\u30594\u3064\u306e\u624b\u9806<\/h2>\n<p>\u58f2\u4e0a\u76ee\u6a19\u3060\u3051\u3092\u8ffd\u3046\u3068\u3001\u58f2\u308c\u3084\u3059\u3044\u5546\u54c1\u3070\u304b\u308a\u58f2\u3063\u3066\u3057\u307e\u3044\u3001\u52d5\u304b\u306a\u3044\u5728\u5eab\u304c\u6b8b\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u5728\u5eab\u306e\u6570\u5b57\u3092\u55b6\u696d\u306e\u884c\u52d5\u306b\u5272\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"rs-steps\">\n<li><span class=\"n pop\">1<\/span><span class=\"t\">\u52d5\u3044\u3066\u3044\u306a\u3044\u5728\u5eab\u3092\u5546\u54c1\u3054\u3068\u306b\u66f8\u304d\u51fa\u3057\u3001\u8ab0\u306a\u3089\u5fc5\u8981\u3068\u3057\u305d\u3046\u304b\u3092\u3001\u5546\u54c1\u3054\u3068\u306b\u4e00\u696d\u7a2e\u305a\u3064\u66f8\u304d\u307e\u3059\u3002<\/span><\/li>\n<li><span class=\"n pop\">2<\/span><span class=\"t\">\u58f2\u308b\u76f8\u624b\u306e\u5019\u88dc\u3092\u3001\u793e\u540d\u3067\u306f\u306a\u304f\u696d\u7a2e\u3068\u4f7f\u3046\u5834\u9762\u30675\u3064\u305a\u3064\u66f8\u304d\u307e\u3059\u3002<\/span><\/li>\n<li><span class=\"n pop\">3<\/span><span class=\"t\">\u6708\u306e\u76ee\u6a19\u3092\u300c\u5728\u5eab\u6708\u6570\u30923\u304b\u6708\u304b\u30892\u304b\u6708\u3078\u300d\u306e\u3088\u3046\u306b\u66f8\u304d\u3001\u9031\u306e\u63d0\u6848\u4ef6\u6570\u306b\u5272\u308a\u307e\u3059\u3002<\/span><\/li>\n<li><span class=\"n pop\">4<\/span><span class=\"t\">\u6bce\u9031\u540c\u3058\u66dc\u65e5\u306b\u3001\u5728\u5eab\u91d1\u984d\u3092\u4e00\u884c\u3060\u3051\u8a18\u9332\u3057\u3066\u3001\u5148\u9031\u3068\u306e\u5dee\u3092\u898b\u307e\u3059\u3002<\/span><\/li>\n<\/ol>\n<p>\u76f8\u624b\u3078\u306e\u8a00\u3044\u56de\u3057\u306f\u3001\u5728\u5eab\u51e6\u5206\u306e\u96f0\u56f2\u6c17\u3092\u51fa\u3055\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3053\u3046\u4f1d\u3048\u307e\u3059\u3002<\/p>\n<p>\u300c\u4eca\u671f\u306e\u5165\u8377\u5206\u3068\u3042\u308f\u305b\u3066\u3054\u6848\u5185\u3067\u304d\u308b\u5546\u54c1\u304c\u3042\u308a\u307e\u3059\u3002\u4f7f\u308f\u308c\u308b\u5834\u9762\u3092\u6559\u3048\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u5408\u3046\u3082\u306e\u3060\u3051\u304a\u6301\u3061\u3057\u307e\u3059\u3002\u300d<\/p>\n<p>\u5b89\u304f\u3057\u307e\u3059\u3068\u8a00\u3046\u524d\u306b\u3001\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u4eba\u3092\u63a2\u3057\u307e\u3059\u3002\u5024\u5f15\u304d\u306f\u6700\u5f8c\u306e\u624b\u6bb5\u306b\u3057\u3066\u3001\u307e\u305a\u76f8\u624b\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306e\u4f8b\u3067\u6d41\u308c\u3092\u898b\u3066\u307f\u307e\u3059\u3002\u534a\u5e74\u52d5\u3044\u3066\u3044\u306a\u3044\u5546\u54c1\u304c3\u3064\u3042\u308a\u3001\u5728\u5eab\u6708\u6570\u30923\u304b\u6708\u304b\u30892\u304b\u6708\u306b\u6e1b\u3089\u3057\u305f\u3044\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u30013\u3064\u306e\u5546\u54c1\u305d\u308c\u305e\u308c\u306b5\u696d\u7a2e\u306e\u5019\u88dc\u3092\u66f8\u3044\u3066\u3001\u5408\u8a0815\u306e\u58f2\u308a\u5148\u306e\u5019\u88dc\u3092\u4f5c\u308a\u307e\u3059\u3002\u9031\u306b5\u4ef6\u305a\u3064\u63d0\u6848\u3059\u308c\u3070\u30013\u9031\u9593\u306715\u4ef6\u306b\u4e00\u5de1\u3057\u307e\u3059\u3002\u63d0\u6848\u306e\u53cd\u5fdc\u304c\u8584\u3044\u5546\u54c1\u306f\u3001\u58f2\u308a\u5148\u306e\u696d\u7a2e\u3092\u5909\u3048\u3066\u3001\u3082\u3046\u4e00\u5de1\u3055\u305b\u307e\u3059\u3002\u53cd\u5fdc\u306e\u3042\u3063\u305f\u76f8\u624b\u306b\u306f\u3001\u4ed6\u306e\u5546\u54c1\u3082\u4e00\u7dd2\u306b\u3054\u6848\u5185\u3067\u304d\u307e\u3059\u3002\u76ee\u6a19\u3092\u300c\u6e1b\u3089\u3059\u300d\u304b\u3089\u300c\u4f55\u4ef6\u63d0\u6848\u3059\u308b\u304b\u300d\u306b\u5909\u3048\u308b\u3060\u3051\u3067\u3001\u6bce\u9031\u306e\u52d5\u304d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u79c1\u304c\u91ce\u6751\u8b49\u5238\u306e\u5bae\u5d0e\u652f\u5e97\u306b\u3044\u305f\u65b0\u4eba\u6642\u4ee3\u3001\u4f4f\u5b85\u8857\u30921\u65e5\u6700\u4f4e100\u4ef6\u3001\u591a\u3044\u65e5\u306f200\u4ef6\u98db\u3073\u8fbc\u307f\u307e\u3057\u305f\u3002\u6700\u4f4e100\u4ef6\u3068\u3044\u3046\u6570\u5b57\u306f\u3001\u58f2\u4e0a\u3068\u3044\u3046\u7d50\u679c\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u65e5\u306b\u3084\u308b\u884c\u52d5\u306e\u6570\u3067\u3057\u305f\u3002\u5728\u5eab\u3082\u540c\u3058\u3067\u3059\u3002\u300c\u5728\u5eab\u3092\u6e1b\u3089\u3059\u300d\u3067\u306f\u4f53\u304c\u52d5\u304d\u307e\u305b\u3093\u304c\u3001\u300c\u4eca\u90315\u793e\u306b\u63d0\u6848\u3059\u308b\u300d\u307e\u3067\u5272\u308c\u3070\u52d5\u3051\u307e\u3059\u3002<\/p>\n<figure><img decoding=\"async\" src=\"https:\/\/www.reiwa-sogoshosha.com\/goods\/wp-content\/uploads\/2026\/10\/S06_fig2.png\" alt=\"\u56f3\u89e3\uff1a\u5728\u5eab\u3092\u55b6\u696d\u4ef6\u6570\u306b\u5272\u308b\" width=\"1200\" height=\"800\" loading=\"lazy\" style=\"display:block;width:100%;height:auto\"><\/figure>\n<h2>\u8a2d\u5099\u3092\u8cb7\u3046\u3068\u304d\u3082\u3001\u73fe\u91d1\u3068\u7d4c\u8cbb\u306e\u305a\u308c\u3092\u898b\u3066\u304a\u304d\u307e\u3059<\/h2>\n<p>\u304a\u91d1\u304c\u5148\u306b\u51fa\u3066\u3001\u7d4c\u8cbb\u306b\u306a\u308b\u306e\u306f\u5225\u306e\u6642\u671f\u3001\u3068\u3044\u3046\u3082\u306e\u306f\u5728\u5eab\u306e\u307b\u304b\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u30d1\u30bd\u30b3\u30f3\u3084\u68b1\u5305\u6a5f\u306e\u3088\u3046\u306a\u8a2d\u5099\u3067\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u6848\u5185\u306b\u3088\u308b\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3067\u306f\u3001\u5bfe\u8c61\u306b\u306a\u308b\u53d6\u5f97\u4fa1\u984d\u306e\u57fa\u6e96\u304c\u300130\u4e07\u5186\u672a\u6e80\u304b\u308940\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u304b\u3089\u306e\u9069\u7528\u3067\u3059\u3002\u5e74\u9593\u306e\u5408\u8a08\u306f300\u4e07\u5186\u307e\u3067\u304c\u9650\u5ea6\u3067\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u5f93\u696d\u54e1\u6570\u306e\u57fa\u6e96\u306a\u3069\u306e\u6761\u4ef6\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u307035\u4e07\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u306f\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u8cb7\u3063\u305f\u5e74\u306b\u5168\u984d\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d4c\u8cbb\u306b\u306a\u308b\u3053\u3068\u3068\u3001\u6255\u3063\u305f\u304a\u91d1\u304c\u623b\u308b\u3053\u3068\u306f\u5225\u306e\u8a71\u3067\u3059\u3002\u5168\u984d\u7d4c\u8cbb\u306b\u3067\u304d\u3066\u3082\u3001\u73fe\u91d1\u306f35\u4e07\u5186\u51fa\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u3060\u304b\u3089\u8a2d\u5099\u3082\u300c\u7d4c\u8cbb\u306b\u306a\u308b\u304b\u3089\u8cb7\u3046\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u3053\u306e\u8a2d\u5099\u3067\u5897\u3048\u308b\u58f2\u4e0a\u306e\u898b\u8fbc\u307f\u304c\u3042\u308b\u304b\u3089\u8cb7\u3046\u300d\u306e\u9806\u3067\u8003\u3048\u307e\u3059\u3002\u6539\u6b63\u306e\u4e2d\u8eab\u306f\u3001\u4ee4\u548c\u306e\u7dcf\u5408\u5546\u793e\u306e\u6b21\u306e\u8a18\u4e8b\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a 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class=\"t\">\u8a2d\u5099\u306e\u8cfc\u5165\u4e88\u5b9a\u304c\u3042\u308c\u3070\u3001\u5897\u3048\u308b\u58f2\u4e0a\u306e\u898b\u8fbc\u307f\u3092\u4e00\u884c\u3067\u66f8\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ol>\n<p>\u7d4c\u55b6\u306e\u571f\u53f0\u3092\u6574\u3048\u308b\u8aad\u307f\u7269\u306f\u3001\u4ee4\u548c\u306e\u7dcf\u5408\u5546\u793e\u306e\u5546\u54c1\u30fb\u30e2\u30ce\u306e\u30b3\u30fc\u30ca\u30fc\u306b\u307e\u3068\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.reiwa-sogoshosha.com\/goods\/\">1F \u30e2\u30ce\u5546\u6750\u30d5\u30ed\u30a2<\/a><\/p>\n<figure><img decoding=\"async\" src=\"https:\/\/www.reiwa-sogoshosha.com\/goods\/wp-content\/uploads\/2026\/10\/S06_fig3.png\" alt=\"\u56f3\u89e3\uff1a\u4eca\u9031\u3084\u308b5\u3064\u306e\u30c1\u30a7\u30c3\u30af\" width=\"1200\" height=\"800\" loading=\"lazy\" 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href=\"https:\/\/comitters.jp\/#contact\" target=\"_blank\" rel=\"noopener\">60\u5206\u306e\u7121\u6599\u76f8\u8ac7\u3092\u7533\u3057\u8fbc\u3080\uff08\u30b3\u30df\u30c3\u30bf\u30fc\u30ba\uff09\u25b6<\/a><\/p>\n<p><small>\u53c2\u8003\uff08\u5916\u90e8\u30b5\u30a4\u30c8\uff09\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/pdf\/025.pdf\" target=\"_blank\" rel=\"noopener nofollow\">\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener 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