{"id":459,"date":"2023-03-09T07:31:12","date_gmt":"2023-03-08T22:31:12","guid":{"rendered":"https:\/\/coasys.co.jp\/note\/?p=459"},"modified":"2023-11-17T12:59:26","modified_gmt":"2023-11-17T03:59:26","slug":"explanation-consumptiontax","status":"publish","type":"post","link":"https:\/\/coasys.co.jp\/note\/succession\/explanation-consumptiontax\/","title":{"rendered":"\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u627f\u7d99\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/consumption-tax.webp\" alt=\"\" class=\"wp-image-2509\" style=\"object-fit:cover\" srcset=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/consumption-tax.webp 600w, https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/consumption-tax-300x200.webp 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" 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class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Coasys \u30ce\u30fc\u30c8<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/06\/shisankeisyo-eye.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coasys.co.jp\/note\/ubfarm\/asset-succession\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u8fb2\u5bb6\u306e\u76f8\u7d9a\u30fb\u4e8b\u696d\u627f\u7d99\u3000\u8cc7\u7523\u306e\u627f\u7d99\u65b9\u6cd5\u5225\u7a0e\u52d9\u306e\u30dd\u30a4\u30f3\u30c8 | Coasys \u30ce\u30fc\u30c8<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u8fb2\u5bb6\u304c\u76f8\u7d9a\u3084\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u969b\u306b\u3001\u8fb2\u696d\u95a2\u4fc2\u8cc7\u7523\u3092\u627f\u7d99\u8005\u306b\u5f15\u304d\u7d99\u304e\u307e\u3059\u304c\u3001\u8cc7\u7523\u306e\u7a2e\u985e\u3084\u5f15\u304d\u7d99\u304e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u304b\u304b\u308b\u7a0e\u76ee\u3084\u8ab2\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5186\u6ed1\u306b\u8fb2&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<h2 class=\"wp-block-heading\">\uff11\uff0e\u511f\u5374\u8cc7\u7523\u3084\u68da\u5378\u3057\u8cc7\u7523\u306e\u8b72\u6e21\u306f\u8ab2\u7a0e\u53d6\u5f15\u306b\u3042\u305f\u308b<\/h2>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u3001\u8cc7\u7523\u306e\u8cb8\u4ed8\u3051\u53ca\u3073\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8fb2\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001\u6d88\u8cbb\u7a0e\u306e<span class=\"swl-marker mark_orange\"><strong>\u8ab2\u7a0e\u53d6\u5f15<\/strong><\/span>\u3001<strong><span class=\"swl-marker mark_orange\">\u4e0d\u8ab2\u7a0e\u53d6\u5f15<\/span><\/strong>\u53ca\u3073<strong><span class=\"swl-marker mark_orange\">\u975e\u8ab2\u7a0e\u53d6\u5f15<\/span><\/strong>\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u3042\u305f\u3063\u3066\u306f\u3001<span class=\"swl-marker mark_yellow\">\u4e0d\u52d5\u7523\u4ee5\u5916\u306e<\/span><strong><span class=\"swl-marker mark_orange\">\u511f\u5374\u8cc7\u7523<\/span><\/strong><span class=\"swl-marker mark_yellow\">\u53ca\u3073<\/span><strong><span class=\"swl-marker mark_orange\">\u68da\u5378\u8cc7\u7523<\/span><\/strong><span class=\"swl-marker mark_yellow\">\u3092\u627f\u7d99\u8005\u306b\u8b72\u6e21\u3057\u305f\u3068\u304d\u3001\u6d88\u8cbb\u7a0e\u306e<\/span><strong><span class=\"swl-marker mark_orange\">\u8ab2\u7a0e\u53d6\u5f15<\/span><\/strong><span class=\"swl-marker mark_yellow\">\u306b\u8a72\u5f53\u3057\u3001\u305d\u306e\u4fa1\u984d\uff08\u53d6\u5f15\u984d\uff09\u304c\u9ad8\u984d\u306a\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u3082\u9ad8\u984d\u3068\u306a\u308b<\/span>\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8fb2\u696d\u7d4c\u55b6\u306e\u4e2d\u3067\u3082\u3001\u7279\u306b\u755c\u7523\u696d\u306e\u5bb6\u755c\u306f\u3001\u3053\u306e\u4e0d\u52d5\u7523\u4ee5\u5916\u306e\u511f\u5374\u8cc7\u7523\u306b\u3042\u305f\u308a\u3001\u7d4c\u55b6\u898f\u6a21\u304c\u5927\u304d\u3051\u308c\u3070\u3001\u8a55\u4fa1\u984d\u3082\u76f8\u5f53\u306a\u3082\u306e\u3068\u306a\u308a\u3001\u591a\u984d\u306e\u6d88\u8cbb\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u3053\u306e\u3068\u304d\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5e33\u7c3f\u4fa1\u683c\u7b49\u9069\u6b63\u306a\u6642\u4fa1\u3067\u58f2\u8cb7\u3057\u3001\u58f2\u5374\u76ca\u304c\u306a\u3051\u308c\u3070\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>\u300a\u8fb2\u696d\u7d4c\u55b6\u306b\u304a\u3051\u308b\u4e3b\u306a\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u53d6\u5f15\u3001\u975e\u8ab2\u7a0e\u53d6\u5f15\u53ca\u3073\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u300b<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th style=\"text-align:center\">\u8ab2\u7a0e\u53d6\u5f15<\/th><th style=\"text-align:center\">\u4e0d\u8ab2\u7a0e\u53d6\u5f15<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"3\">\u25cf \u8fb2\u7523\u7269\u53ca\u3073\u52a0\u5de5\u54c1\u7b49\u306e\u58f2\u4e0a<br>\u25cf \u5bb6\u755c\u306e\u58f2\u5374\u53ce\u5165\u984d<br>\u25cf \u4e2d\u53e4\u8fb2\u696d\u6a5f\u68b0\u7b49\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u53ce\u5165<br>\u25cf \u5f79\u52d9\u53ce\u76ca\uff08\u96c6\u843d\u55b6\u8fb2\u306e\u5f93\u4e8b\u5206\u914d\u914d\u5f53\u91d1\u7b49\uff09<br>\u25cf \u8fb2\u4f5c\u696d\u53d7\u8a17\u7b49\u306e\u53ce\u76ca<br>\u25cf \u6240\u5f97\u514d\u7a0e\u725b\u306e\u58f2\u5374\u53ce\u5165\uff08\u6240\u5f97\u7a0e\u306f\u514d\u9664\u3055\u308c\u308b\u304c\u3001\u6d88\u8cbb\u7a0e\u306f\u8ab2\u7a0e\u5bfe\u8c61\uff09<\/td><td>\u25cf \u56fd\u30fb\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\u306e\u88dc\u52a9\u91d1\u3001\u52a9\u6210\u91d1<br>\u25cf \u5171\u6e08\u91d1\u53ce\u5165<br>\u25cf \u7d66\u4e0e\u3001\u8cc3\u91d1<br>\u25cf \u8ce6\u8ab2\u91d1<\/td><\/tr><tr><td style=\"text-align:center;background-color:#4f81bd;color:#fff\"><strong>\u975e\u8ab2\u7a0e\u53d6\u5f15<\/strong><\/td><\/tr><tr><td>\u25cf \u571f\u5730\u306e\u8b72\u6e21\u30fb\u8cb8\u4ed8\u3051<br>\u25cf \u4f4f\u5b85\u306e\u8cb8\u4ed8\u3051<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u975e\u8ab2\u7a0e\u53d6\u5f15<\/h3>\n\n\n\n<p>\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u975e\u8ab2\u7a0e\u53d6\u5f15\u3001\u7d1b\u3089\u308f\u3057\u3044\u8a00\u8449\u3067\u3059\u304c\u3001\u3044\u305a\u308c\u3082\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u53d6\u5f15\u306f\u300c\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3068\u8f38\u5165\u53d6\u5f15\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001<span class=\"swl-marker mark_yellow\">\u3053\u308c\u306b\u5f53\u305f\u3089\u306a\u3044\u53d6\u5f15<\/span>\u3092<strong><span class=\"swl-marker 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class=\"wp-block-heading\">\uff12\uff0e\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005<\/h2>\n\n\n\n<p>\u4e0a\u8a18\u306e\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u627f\u7d99\u3092\u884c\u3046\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3084\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u9650\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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mark_yellow\"><strong>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8<\/strong>\u304c1,000\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u306e<strong>\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u3068\u306a\u308b\u7fa9\u52d9<\/span>\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001<strong><span class=\"swl-marker mark_orange\">\u7279\u5b9a\u671f\u9593<\/span><\/strong>\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53ca\u3073\u7d66\u4e0e\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<strong><span class=\"swl-marker mark_orange\">\u7279\u5b9a\u671f\u9593<\/span><\/strong>\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u524d\u5e74\u306e1\u67081\u65e5\u304b\u30896\u670830\u65e5\u307e\u3067\u306e\u534a\u5e74\u9593\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u8005\u3068\u3057\u3066\u3001\u8fb2\u696d\u3068\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u306a\u3069<span class=\"swl-marker mark_yellow\">\u8907\u6570\u306e\u4e8b\u696d<\/span>\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u4e8b\u696d\u306e<span class=\"swl-marker mark_yellow\">\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u5408\u8a08\u984d\u3067\u5224\u5b9a<\/span>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u306e\u3046\u3061\u3001<span class=\"swl-marker mark_yellow\">\u5730\u4ee3\u3084\u5c45\u4f4f\u7528\u5efa\u7269\u306e\u5bb6\u8cc3\u306f<strong>\u975e\u8ab2\u7a0e\u53d6\u5f15<\/strong><\/span>\u3067\u3042\u308a\u3001<span class=\"swl-marker mark_yellow\">\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u3001\u5009\u5eab\u7b49\u306e\u5bb6\u8cc3\u306f<strong>\u8ab2\u7a0e\u53d6\u5f15<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\uff13\uff0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/h2>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u3001\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u4ee5\u4e0b\u306e\u5f0f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>[\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d] \uff1d [\u8ab2\u7a0e\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d] \uff0d [\u8ab2\u7a0e\u4ed5\u5165\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d]<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span class=\"swl-marker 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mark_orange\">\u4ed5\u5165\u984d\u7a0e\u984d\u63a7\u9664<\/span><\/strong><span class=\"swl-marker mark_yellow\">\u304c\u3067\u304d\u306a\u304f\u306a\u308b<\/span>\u305f\u3081\u3001\u53d6\u5f15\u5148\u306b\u3088\u3063\u3066\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u304c\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001<span class=\"swl-marker 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class=\"wp-block-heading\">\u7533\u8acb\u671f\u9650\u304c\uff19\u6708\u672b\u307e\u3067\u5ef6\u671f<\/h3>\n\n\n\n<p>\u5f93\u6765\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u65bd\u884c\u65e5\u307e\u3067\u306b<strong><span class=\"swl-marker mark_yellow\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005<\/span><\/strong>\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001<span class=\"swl-marker mark_yellow\">\u539f\u5247\u3068\u3057\u3066\u4ee4\u548c\uff15\u5e74\uff13\u6708\u672b\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u306b\u767b\u9332\u7533\u8acb<\/span>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4ee4\u548c\uff14\u5e7412\u670823\u65e5\u306e\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d\u306e\u95a3\u8b70\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u4e8b\u5b9f\u4e0a\u306e\u671f\u9650\u5ef6\u9577\u304c\u884c\u308f\u308c\u3001<span class=\"swl-marker 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class=\"wp-block-heading\">\u4ee4\u548c\uff15\u5e7410\u67081\u65e5\u4ee5\u964d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332<\/h3>\n\n\n\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u3068\u304d\u306f\u3001\u767b\u9332\u5e0c\u671b\u65e5\u306e15\u65e5\u524d\u307e\u3067\u306b\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002\u4eee\u306b\u5b9f\u969b\u306e\u767b\u9332\u304c\u767b\u9332\u5e0c\u671b\u65e5\u3092\u904e\u304e\u305f\u3068\u3057\u3066\u3082\u3001\u767b\u9332\u5e0c\u671b\u65e5\u306b\u767b\u9332\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u767b\u9332\u5e0c\u671b\u65e5\u4ee5\u964d\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_shinei.htm\" class=\"c-blogLink -external\" data-style=\"slim\" target=\"_blank\" rel=\"noopener noreferrer\">\n\t\t\t\t<!-- <i class=\"c-blogLink__icon icon-link\" role=\"presentation\"><\/i> -->\n\t\t\t\t<span class=\"c-blogLink__icon\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"swl-svg-externalLink __svg\" width=\"1em\" height=\"1em\" viewBox=\"0 0 48 48\" role=\"img\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M44 2H30c-1.1 0-2 .9-2 2s.9 2 2 2h9.2L24 21.2c-.8.8-.8 2 0 2.8s2 .8 2.8 0L42 8.8V18c0 1.1.9 2 2 2s2-.9 2-2V4c0-1.1-.9-2-2-2z\" \/><path d=\"M41 27c-1.1 0-2 .9-2 2v10c0 1.1-.9 2-2 2H9c-1.1 0-2-.9-2-2V11c0-1.1.9-2 2-2h10c1.1 0 2-.9 2-2s-.9-2-2-2H9c-3.3 0-6 2.7-6 6v28c0 3.3 2.7 6 6 6h28c3.3 0 6-2.7 6-6V29c0-1.1-.9-2-2-2z\" \/><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span 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class=\"has-text-align-center\"><strong>\u300a\u6d88\u8cbb\u7a0e\u306e\u5f15\u304d\u4e0a\u3052\u53ca\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u5b9f\u65bd\u306b\u4f34\u3046\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"3\" style=\"text-align:center\">\u9805\u76ee<\/th><th style=\"text-align:center;width:40%\">\u4ee4\u548c\u5143\u5e7410\u6708\uff5e<\/th><th style=\"text-align:center;width:40%\">\u4ee4\u548c5\u5e7410\u6708\uff5e<\/th><\/tr><\/thead><tbody><tr><td colspan=\"3\" style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u7a0e\u7387<\/strong><\/td><td colspan=\"2\" style=\"width:40%\">\u3007\u6a19\u6e96\u7a0e\u7387\u3000\uff11\uff10\uff05\uff08\u6d88\u8cbb\u7a0e7.8\uff05\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e2.2\uff05\uff09<br>\u3007\u8efd\u6e1b\u7a0e\u7387\u3000\uff18\uff05\uff08\u6d88\u8cbb\u7a0e6.24\uff05\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e1.76\uff05\uff09<br>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\uff1a\u98f2\u98df\u54c1\u306e\u8b72\u6e21\u53ca\u3073\u4e00\u5b9a\u306e\u65b0\u805e\u8cfc\u8aad\u6599<\/td><\/tr><tr><td colspan=\"3\" style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u624b\u6570\u6599\u7b49\u306e\u6271\u3044<\/strong><\/td><td colspan=\"2\" style=\"width:40%;text-align:center\">\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u304b\u3089\u51fa\u8377\u624b\u6570\u6599\u3092\u63a7\u9664\u3057\u306a\u3044<\/td><\/tr><tr><td rowspan=\"2\" colspan=\"3\" style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387<\/strong><br><strong>\uff08\u8fb2\u696d\uff09<\/strong><\/td><td colspan=\"2\" style=\"width:40%;text-align:center\">\u98f2\u98df\u54c1\u306e\u8b72\u6e21\uff08\u7b2c\u4e8c\u7a2e\u4e8b\u696d\uff09\u3000\uff18\uff10\uff05<\/td><\/tr><tr><td colspan=\"2\" style=\"width:40%;text-align:center\">\u4e0a\u8a18\u4ee5\u5916\uff08\u7b2c\u4e09\u7a2e\u4e8b\u696d\uff09\u3000\uff17\uff10\uff05<\/td><\/tr><tr><td colspan=\"3\" style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u5e33\u7c3f\u53ca\u3073\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u3068\u4fdd\u5b58<\/strong><\/td><td style=\"text-align:center;background-color:var(--color_pale03)\"><strong>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u4fdd\u5b58\u65b9\u5f0f<\/strong><\/td><td style=\"text-align:center;background-color:var(--color_pale03)\"><strong>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f<\/strong><\/td><\/tr><tr><td rowspan=\"6\" style=\"background-color:var(--color_pale03);text-align:center\"><\/td><td rowspan=\"2\" colspan=\"2\" style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u8acb\u6c42\u66f8\u7b49<\/strong><\/td><td style=\"width:40%\">\u25cf \u767a\u884c\u8005\u306e\u6c0f\u540d\u7b49<br>\u25cf \u53d6\u5f15\u5e74\u6708\u65e5<br>\u25cf \u53d6\u5f15\u306e\u5185\u5bb9<br>\u25cf \u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u8fbc\uff09<br>\u25cf \u53d7\u9818\u8005\u306e\u6c0f\u540d\u7b49<br>\u25cf \u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8<br>\u25cf \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u984d<\/td><td style=\"width:40%\">\uff08\u8ffd\u52a0\u5909\u66f4\u9805\u76ee\uff09<br>\u25cf \u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7<br>\u25cf \u7a0e\u7387\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u984d\u53ca\u3073\u9069\u7528\u7a0e\u7387<br>\u25cf \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/td><\/tr><tr><td style=\"width:40%\">\u25cf \u4ea4\u4ed8\u7fa9\u52d9\u306a\u3057<br>\u25cf \u514d\u7a0e\u4e8b\u696d\u8005\u3082\u767a\u884c\u53ef<\/td><td style=\"width:40%\">\u25cf \u4ea4\u4ed8\u7fa9\u52d9\u3042\u308a<br>\u25cf \u767b\u9332\u4e8b\u696d\u8005\u4ee5\u5916\u306f\u767a\u884c\u4e0d\u53ef<\/td><\/tr><tr><td colspan=\"2\" style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6<\/strong><\/td><td style=\"width:40%\">\u25cf \u5e33\u7c3f\u53ca\u3073\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58<br>\u25cf \u4ee3\u66ff\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306b\u3088\u308b\u63a7\u9664\u53ef<br>\u25cf \uff13\u4e07\u5186\u672a\u6e80\u306f\u3001\u5e33\u7c3f\u306e\u8a18\u8f09\u306e\u307f\u3067\u63a7\u9664\u53ef<\/td><td style=\"width:40%\">\u25cf \u5e33\u7c3f\u53ca\u3073\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58<br>\u25cf \u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u4e0d\u53ef\uff08\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u3092\u9664\u304f\uff09<br>\u25cf \u767b\u9332\u4e8b\u696d\u8005\u306e\u5206\u3067\u3042\u308c\u3070\u3001\u5a92\u4ecb\u8005\u7b49\u306b\u3088\u308a\u767a\u884c\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u3088\u308b\u4ed5\u5165\u63a7\u9664\u53ef<br>\u25cf 3\u4e07\u5186\u672a\u6e80\u306e\u53d6\u5f15\u3082\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u304c\u5fc5\u8981<\/td><\/tr><tr><td colspan=\"2\" style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u4e8b\u696d\u8005\u767b\u9332<\/strong><\/td><td><\/td><td>\u25cf \u4e8b\u696d\u8005\u767b\u9332\u756a\u53f7\u306e\u4ea4\u4ed8\u7533\u8acb\u304c\u5fc5\u8981<\/td><\/tr><tr><td colspan=\"2\" style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u7a0e\u984d\u8a08\u7b97<\/strong><\/td><td>\u25cf \u7a0e\u7387\u3054\u3068\u306e\u53d6\u5f15\u7dcf\u984d\u304b\u3089\u306e\u5272\u623b\u3057\u8a08\u7b97<\/td><td>\u25cf \u5272\u623b\u3057\u8a08\u7b97\u53c8\u306f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u7a0e\u984d\u306e\u7a4d\u4e0a\u3052\u8a08\u7b97<\/td><\/tr><tr><td style=\"background-color:var(--color_pale03);text-align:center\"><\/td><td style=\"background-color:var(--color_pale03);text-align:center\"><strong>\u7279\u4f8b<\/strong><\/td><td>\u25cf \u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u58f2\u4e0a\u306e\u307f\u306a\u3057\u8a08\u7b97\uff084\u5e74\u9593\uff09<br>\u25cf \u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u4ed5\u5165\u306e\u307f\u306a\u3057\u8a08\u7b97\uff081\u5e74\u9593\uff09<br>\u25cf \u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u5c4a\u51fa\u306e\u7279\u4f8b\uff081\u5e74\u9593\uff09<\/td><td>\u25cf\uff12\u5272\u7279\u4f8b<br>\u25cf \u5c11\u984d\u7279\u4f8b<br>\u25cf \u8fb2\u5354\u7279\u4f8b<br>\u25cf \u5378\u58f2\u5e02\u5834\u7279\u4f8b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Coasys \u30ce\u30fc\u30c8<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/07\/Invoice2.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coasys.co.jp\/note\/miscellaneous\/invoice-start\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u307e\u3082\u306a\u304f\u958b\u59cb\u3001\u58f2\u4e0a\uff11\u5343\u4e07\u5186\u4ee5\u4e0b\u306e\u96f6\u7d30\u4e8b\u696d\u8005\u304c\u6700\u4f4e\u9650\u3084\u308b\u3079\u304d\u3053\u3068 | Coasys \u30ce\u30fc\u30c8<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u308b2023\u5e7410\u6708\uff11\u65e5\u304c\u3001\u3044\u3088\u3044\u3088\u8fd1\u3065\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u69d8\u3005\u306a\u554f\u984c\u3092\u306f\u3089\u3093\u3067\u3044\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u3057\u3066\u3001\u4e2d\u6b62\u3092\u6c42\u3081\u308b\u58f0\u3082\u5927\u304d\u3044\u3053\u3068\u304b\u3089\u3001\u3082\u3057\u304b\u3057\u305f&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<h2 class=\"wp-block-heading\">\uff15\uff0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u6982\u8981<\/h3>\n\n\n\n<p>\u57fa\u6e96\u671f\u9593\u306e<span class=\"swl-marker mark_yellow\">\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b<\/span>\u306e\u5834\u5408\u306f\u3001\u5b9f\u969b\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304b\u3089\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b<strong>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u8a08\u7b97\u3084\u9818\u53ce\u66f8\u7b49\u306e\u4fdd\u5b58\u7fa9\u52d9\u3082\u7121\u304f\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u7b49\u306b\u3068\u3063\u3066\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u5b9f\u969b\u306b\u306f<span class=\"swl-marker mark_yellow\">\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u8ab2\u7a0e\u58f2\u4e0a\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/span>\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5236\u5ea6\u306f\u3001<span class=\"swl-marker mark_yellow\">\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u4e00\u5b9a\u5272\u5408<\/span>\u3068\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3001\u3053\u306e\u4e00\u5b9a\u5272\u5408\u3092<strong><span class=\"swl-marker mark_orange\">\u307f\u306a\u3057\u4ed5\u5165\u7387<\/span><\/strong>\u3068\u3044\u3044\u30016\u3064\u306e\u4e8b\u696d\u533a\u5206\u3054\u3068\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8fb2\u696d\u306e\u307f\u306a\u3057\u7a0e\u7387<\/h3>\n\n\n\n<p>\u8fb2\u696d\u306f\u3001\u4ee4\u548c\u5143\u5e7410\u67081\u65e5\u306b\u5b9f\u65bd\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\u306b\u4f34\u3044\u3001\u98f2\u98df\u54c1\u306b\u306f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u540c\u65e5\u4ee5\u964d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001<span class=\"swl-marker mark_yellow\">\u98df\u7528\u306e\u8fb2\u6797\u6c34\u7523\u7269\u3092\u751f\u7523\u3059\u308b\u8fb2\u696d\u306f\u300c<strong>\u7b2c\uff12\u7a2e\u4e8b\u696d\uff08\u5c0f\u58f2\u696d\uff09<\/strong>\u300d<\/span>\u3068\u3055\u308c\u3001\u305d\u306e<span class=\"swl-marker mark_yellow\">\u307f\u306a\u3057<strong>\u7a0e\u738780\uff05<\/strong><\/span>\u304c\u9069\u7528\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001<span class=\"swl-marker mark_yellow\">\u98df\u7528\u4ee5\u5916<\/span>\u306e\u8fb2\u6797\u6c34\u7523\u7269\u3092\u751f\u7523\u3059\u308b\u8fb2\u696d\u306f\u3001\u5f93\u6765\u306e\u300c<strong><span class=\"swl-marker mark_yellow\">\u7b2c\uff13\u7a2e\u4e8b\u696d\uff08\u88fd\u9020\u696d\u7b49\uff09<\/span><\/strong>\u300d\u306e\u307e\u307e\u3067\u3001\u305d\u306e\u307f\u306a\u3057<span class=\"swl-marker mark_yellow\"><strong>\u7a0e\u7387\u306f70\uff05<\/strong><\/span>\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u95a2\u4fc2<\/h3>\n\n\n\n<p><span class=\"swl-marker mark_yellow\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9<\/strong>\u3068\u306e\u95a2\u4fc2<\/span>\u306b\u3064\u3044\u3066\u306f\u3001<span class=\"swl-marker mark_yellow\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u58f2\u624b\u3068\u3057\u3066<strong>\u9069\u683c\u8acb\u6c42\u66f8<\/strong>\u3092\u4ea4\u4ed8\u3059\u308b\u306b\u306f\u3001 <strong>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005<\/strong>\u3068\u3057\u3066\u767b\u9332\u3092\u53d7\u3051\u308b\u5fc5\u8981<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<br>\u306a\u304a\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304b\u3089\u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u305f\u3081\u306e <span class=\"swl-marker mark_yellow\">\u9069\u683c\u8acb\u6c42\u66f8 \u306e\u4fdd\u5b58\u306f\u4e0d\u8981<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Coasys \u30ce\u30fc\u30c8<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/1109-consumption-tax.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coasys.co.jp\/note\/succession\/1109-consumptiontax\/\">\uff08\uff19\uff09\u8fb2\u5bb6\u306e\u4e8b\u696d\u627f\u7d99\u5f8c\u306e\u627f\u7d99\u8005\u306e\u6d88\u8cbb\u7a0e\u306e\u624b\u7d9a\u304d\u3068\u7533\u544a\u30fc\u30a4\u30f3\u30dc\u30a4\u30b9\u3078\u306e\u5bfe\u5fdc\u30fc | Coasys \u30ce\u30fc\u30c8<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u627f\u7d99\u8005\u304c\u500b\u4eba\u4e8b\u696d\u3092\u958b\u59cb\u3057\u3001\u305d\u306e\u5f8c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u3068\u304d\u306b\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u7fcc\u5e74\uff13\u6708\u672b\u307e\u3067\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u6765\u306f\u3001\u4e8b\u696d\u958b\u59cb\u304b\u3089\uff12\u5e74\u9593\u3001\u539f\u5247&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<h3 class=\"wp-block-heading\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u6642\u671f\u306e\u7279\u4f8b<\/h3>\n\n\n\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c<span class=\"swl-marker mark_yellow\">\u4ee4\u548c\uff15\u5e7410 \u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11 \u5e74\uff19\u670830 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class=\"wp-block-heading\">\uff08\uff11\uff09\uff12\u5272\u7279\u4f8b<\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u3092\u6a5f\u306b\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u4e00\u5b9a\u671f\u9593\u306e\u7d0d\u7a0e\u984d\u3092\u3001\u58f2\u4e0a\u7a0e\u984d\u306e\uff12\u5272\u306b\u8efd\u6e1b\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u5bfe\u8c61\u671f\u9593\u306f\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff18\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8fb2\u696d\u306e\u7c21\u6613\u8ab2\u7a0e\u306e\u307f\u306a\u3057\u7a0e\u7387\u304c\u6700\u592780\uff05\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001<span 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class=\"wp-block-heading\">\uff08\uff12\uff09\u5c11\u984d\u7279\u4f8b<\/h3>\n\n\n\n<p>\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u304c\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u9593\u306b\u884c\u3046\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u5c11\u984d\uff08\u7a0e\u8fbc\uff11\u4e07\u5186\u672a\u6e80\uff09\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5e33\u7c3f\u306b\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051\u3067\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<br>\u3064\u307e\u308a\u3001\u3053\u306e\u5c11\u984d\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u4e8b\u696d\u8005\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u5c11\u984d\u53d6\u5f15\u3067\u3042\u308c\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3068\u306f\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u53c8\u306f\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff15\u5343\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u3067\u3059\u3002<\/p>\n\n\n<div 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