{"id":480,"date":"2015-04-06T11:36:21","date_gmt":"2015-04-06T02:36:21","guid":{"rendered":"https:\/\/blog.tian.jp\/?p=480"},"modified":"2015-04-06T11:36:21","modified_gmt":"2015-04-06T02:36:21","slug":"%e5%b9%b3%e5%9d%87%e8%aa%b2%e7%a8%8e%e5%88%b6%e5%ba%a6","status":"publish","type":"post","link":"https:\/\/blog.tian.jp\/?p=480","title":{"rendered":"\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u58a8\u7530\u533a\u9326\u7cf8\u753a\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3001\u7cf8\u4e95\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u306e\u4e45\u4fdd\u7530\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u4e00\u90e8\u306e\u65b9\u306f\u77e5\u3089\u306a\u3044\u3068\u640d\u3092\u3059\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u5236\u5ea6\u3001\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u3092\u7c21\u5358\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u5e74\u6025\u306b\u53ce\u5165\u304c\u5897\u3048\u3066\u3057\u307e\u3063\u305f\u3001\u3068\u3044\u3046\u65b9\u3067\u5909\u52d5\u6240\u5f97\u82e5\u3057\u304f\u306f\u81e8\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u65b9\u306f<\/p>\n<p>\u901a\u5e38\u5229\u7528\u3055\u308c\u308b\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3067\u306f\u306a\u304f\u3001\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u304c\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u5e73\u5747\u8ab2\u7a0e\u306e\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/17\/01.htm\">https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/17\/01.htm<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u539f\u7a3f\u6599\u3084\u4f5c\u66f2\u6599\u3001\u8457\u4f5c\u6a29\u306e\u4f7f\u7528\u6599\u304c\u4eca\u5e74\u7279\u306b\u591a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u5909\u52d5\u6240\u5f97\u3001<\/p>\n<p>\u30d7\u30ed\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u306a\u3069\u304c3\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u5c02\u4efb\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u5951\u7d04\u91d1\u3084<\/p>\n<p>3\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u4e0d\u52d5\u7523\u306e\u6a29\u5229\u91d1\u306a\u3069\u3092\u53d7\u9818\u3057\u305f\u5834\u5408\u306f\u81e8\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u5e73\u5747\u8ab2\u7a0e\u306e\u9069\u7528\u6761\u4ef6\u306b\u5408\u81f4\u3059\u308b\u304b\u306e\u5224\u5b9a\u3092\u884c\u3044\u3001\u6761\u4ef6\u306b\u5408\u3046\u3088\u3046\u3060\u3063\u305f\u3089<\/p>\n<p>\u4e0b\u8a18\u306e\uff11\u3068\uff12\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u304c\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff11\uff0e\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u304b\u3089\u3001\u5909\u52d5\u6240\u5f97(\u524d\u5e74\u3001\u524d\u3005\u5e74\u306e\u5909\u52d5\u6240\u5f97\u306e\u5e73\u5747\u3092\u5f15\u3044\u305f\u91d1\u984d)\u3068<br \/>\n\u81e8\u6642\u6240\u5f97\u306e\u91d1\u984d\u306e\u5408\u8a08\u306e4\/5\u3092\u5f15\u3044\u305f\u91d1\u984d(\u300c\u8abf\u6574\u6240\u5f97\u91d1\u984d\u300d\u3068\u3044\u3044\u307e\u3059)\u306b\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3002<\/p>\n<p>\uff12\uff0e\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u304b\u3089\u8abf\u6574\u6240\u5f97\u91d1\u984d\u3092\u5f15\u3044\u305f\u91d1\u984d\u306b\u3001<br \/>\n\u5e73\u5747\u7a0e\u7387\uff08\uff11\u306e\u7a0e\u984d\u00f7\u8abf\u6574\u6240\u5f97\u91d1\u984d\uff09\u3092\u4e57\u3058\u305f\u91d1\u984d<\/p>\n<p>&nbsp;<\/p>\n<p>\u3042\u307e\u308a\u805e\u304d\u306a\u308c\u306a\u3044\u5236\u5ea6\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u4e0a\u8a18\u306e\u8aac\u660e\u3067\u306f\u5206\u304b\u308a\u3065\u3089\u3044\u3068\u601d\u3044\u307e\u3059\u304c<\/p>\n<p>\u901a\u5e38\u306e\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3088\u308a\u7a0e\u984d\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u304b\u3057\u305f\u3089\u81ea\u5206\u3082\u8a72\u5f53\u3059\u308b\u304b\u3082\uff1f\u3068\u601d\u3063\u305f\u3089\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002 \u58a8\u7530\u533a\u9326\u7cf8\u753a\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3001\u7cf8\u4e95\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u306e\u4e45\u4fdd\u7530\u3067\u3059\u3002 &nbsp; 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