{"id":2077,"date":"2019-12-19T10:00:00","date_gmt":"2019-12-19T01:00:00","guid":{"rendered":"https:\/\/legal-script.com\/media\/?p=2077"},"modified":"2020-03-22T11:36:39","modified_gmt":"2020-03-22T02:36:39","slug":"tax-05","status":"publish","type":"post","link":"https:\/\/legal-script.com\/media\/tax-05\/","title":{"rendered":"\u300c\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u300d\u3092\u767a\u884c\u3059\u308b\u7406\u7531\u3068\u767a\u884c\u65b9\u6cd5"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"640\" height=\"424\" src=\"https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2019\/12\/3b1f6c842fde2f26a91163e59c2e08fa_s.jpg\" alt=\"\" class=\"wp-image-2080\" srcset=\"https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2019\/12\/3b1f6c842fde2f26a91163e59c2e08fa_s.jpg 640w, https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2019\/12\/3b1f6c842fde2f26a91163e59c2e08fa_s-300x199.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n<p>\u4f1a\u793e\u304c\u500b\u4eba\u306b\u696d\u52d9\u59d4\u8a17\u3092\u884c\u3044\u3001\u5831\u916c\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u300d\u3092\u767a\u884c\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u3084\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u3082\u306e\u306b\u4ea4\u4ed8\u3057\u307e\u3059\u3002\u3053\u306e\u652f\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306f\u3001\u7a0e\u6cd5\u306b\u3088\u3063\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6cd5\u5b9a\u8abf\u66f8\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u300c\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u300d\u3092\u767a\u884c\u3059\u308b\u7406\u7531\u3068\u767a\u884c\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legal-script.com\/media\/tax-05\/#%E5%A0%B1%E9%85%AC%E7%AD%89%E3%81%AE%E6%94%AF%E6%89%95%E8%AA%BF%E6%9B%B8%E3%82%92%E7%99%BA%E8%A1%8C%E3%81%99%E3%82%8B%E7%90%86%E7%94%B1\" >\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3092\u767a\u884c\u3059\u308b\u7406\u7531<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legal-script.com\/media\/tax-05\/#%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%AF%E5%A0%B1%E9%85%AC%E7%AD%89%E3%81%AE%E6%94%AF%E6%89%95%E8%AA%BF%E6%9B%B8%E3%81%A7%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A%E3%81%8C%E6%AD%A3%E7%A2%BA%E3%81%8B%E3%81%A9%E3%81%86%E3%81%8B%E3%82%92%E7%A2%BA%E8%AA%8D%E3%81%99%E3%82%8B\" >\u7a0e\u52d9\u7f72\u306f\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3067\u78ba\u5b9a\u7533\u544a\u304c\u6b63\u78ba\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legal-script.com\/media\/tax-05\/#%E5%A0%B1%E9%85%AC%E3%80%81%E6%96%99%E9%87%91%E3%80%81%E5%A5%91%E7%B4%84%E9%87%91%E5%8F%8A%E3%81%B3%E8%B3%9E%E9%87%91%E3%81%AE%E6%94%AF%E6%89%95%E8%AA%BF%E6%9B%B8%E3%81%AE%E7%99%BA%E8%A1%8C%E6%96%B9%E6%B3%95\" >\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u306e\u767a\u884c\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legal-script.com\/media\/tax-05\/#%E6%9B%B8%E9%9D%A2%E4%BD%9C%E6%88%90%E4%B8%8A%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\" >\u66f8\u9762\u4f5c\u6210\u4e0a\u306e\u6ce8\u610f\u70b9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legal-script.com\/media\/tax-05\/#%E5%A0%B1%E9%85%AC%E3%80%81%E6%96%99%E9%87%91%E3%80%81%E5%A5%91%E7%B4%84%E9%87%91%E3%80%81%E8%B3%9E%E9%87%91%E3%81%A8%E3%81%AF%E3%81%A9%E3%82%93%E3%81%AA%E3%82%82%E3%81%AE%E3%81%8B\" >\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u3001\u8cde\u91d1\u3068\u306f\u3069\u3093\u306a\u3082\u306e\u304b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legal-script.com\/media\/tax-05\/#%E5%A0%B1%E9%85%AC%E7%AD%89%E3%81%AE%E6%94%AF%E6%89%95%E8%AA%BF%E6%9B%B8%E3%82%92%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%AB%E6%8F%90%E5%87%BA%E3%81%99%E3%82%8B%E3%82%B1%E3%83%BC%E3%82%B9\" >\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u30b1\u30fc\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legal-script.com\/media\/tax-05\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A0%B1%E9%85%AC%E7%AD%89%E3%81%AE%E6%94%AF%E6%89%95%E8%AA%BF%E6%9B%B8%E3%82%92%E7%99%BA%E8%A1%8C%E3%81%99%E3%82%8B%E7%90%86%E7%94%B1\"><\/span>\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3092\u767a\u884c\u3059\u308b\u7406\u7531<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c225\u6761\u7b2c1\u98053\u53f7\u306b\u3088\u3063\u3066\u3001\u5831\u916c\u7b49\u3092\u652f\u6255\u3046\u3082\u306e\u304c\u767a\u884c\u3092\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u66f8\u9762\u3067\u3059\u3002<\/p>\n<p>\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u4f1a\u793e\u7b49\u306e\u5831\u916c\u7b49\u3092\u652f\u6255\u3046\u3082\u306e\u304c2\u901a\u4f5c\u6210\u3057\u30011\u901a\u3092\u5831\u916c\u7b49\u3092\u652f\u6255\u3063\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u4ea4\u4ed8\u3057\u30011\u901a\u3092\u7a0e\u52d9\u7f72\u306b\u4ea4\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u4ea4\u4ed8\u3059\u308b\u306e\u306f\u4efb\u610f\u306a\u306e\u3067\u3001\u4ea4\u4ed8\u3057\u306a\u304f\u3066\u3082\u7a0e\u52d9\u7f72\u304b\u3089\u51e6\u5206\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u306b\u4ea4\u4ed8\u3059\u308b\u5206\u306b\u3064\u3044\u3066\u3082\u3001\u4e00\u5b9a\u306e\u57fa\u6e96\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%AF%E5%A0%B1%E9%85%AC%E7%AD%89%E3%81%AE%E6%94%AF%E6%89%95%E8%AA%BF%E6%9B%B8%E3%81%A7%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A%E3%81%8C%E6%AD%A3%E7%A2%BA%E3%81%8B%E3%81%A9%E3%81%86%E3%81%8B%E3%82%92%E7%A2%BA%E8%AA%8D%E3%81%99%E3%82%8B\"><\/span>\u7a0e\u52d9\u7f72\u306f\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3067\u78ba\u5b9a\u7533\u544a\u304c\u6b63\u78ba\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6642\u306b\u3001\u7533\u544a\u66f8\u306b\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u3001\u8a3c\u62e0\u66f8\u9762\u3068\u3057\u3066\u3001\u305d\u306e\u652f\u6255\u8abf\u66f8\u3092\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u3067\u306f\u3001\u5831\u916c\u7b49\u3092\u652f\u6255\u3063\u305f\u4f1a\u793e\u7b49\u304b\u3089\u3001\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3092\u3059\u3067\u306b\u53d7\u3051\u53d6\u3063\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u305f\u652f\u6255\u8abf\u66f8\u3068\u3001\u7a0e\u52d9\u7f72\u304c\u4f1a\u793e\u7b49\u304b\u3089\u76f4\u63a5\u53d7\u3051\u53d6\u3063\u305f\u652f\u6255\u8abf\u66f8\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\u6b63\u78ba\u306a\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A0%B1%E9%85%AC%E3%80%81%E6%96%99%E9%87%91%E3%80%81%E5%A5%91%E7%B4%84%E9%87%91%E5%8F%8A%E3%81%B3%E8%B3%9E%E9%87%91%E3%81%AE%E6%94%AF%E6%89%95%E8%AA%BF%E6%9B%B8%E3%81%AE%E7%99%BA%E8%A1%8C%E6%96%B9%E6%B3%95\"><\/span>\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u306e\u767a\u884c\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e8b\u696d\u4e3b\u304c\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306a\u3069\u306e\u500b\u4eba\u3068\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u5951\u7d04\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u5831\u916c\u7b49\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u3001\u4e8b\u696d\u4e3b\u306f\u3001\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3001\u305d\u306e\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3092\u500b\u4eba\u306b\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u91d1\u92ad\u7b49\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u7d0d\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u969b\u306b\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u652f\u6255\u8abf\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\u306e\u4f4f\u6240\u53ca\u3073\u6c0f\u540d<br>\u30fb\u652f\u6255\u3063\u305f\u5831\u916c\u7b49\u306e\u533a\u5206\u3001\u7d30\u76ee<br>\u30fb\u652f\u6255\u91d1\u984d<br>\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<br>\u30fb\u5831\u916c\u7b49\u306e\u652f\u6255\u8005\u306e\u4f4f\u6240\u53c8\u306f\u4e8b\u696d\u6240\u6240\u5728\u5730\u30fb\u6c0f\u540d\u53c8\u306f\u540d\u79f0<br>\u30fb\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\u306e\u500b\u4eba\u756a\u53f7<\/p>\n<p>\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3092\u4f5c\u6210\u3059\u308b\u6642\u671f\u306f\u30011\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u5831\u916c\u7b49\u306e\u652f\u6255\u91d1\u984d\u304c\u78ba\u5b9a\u3059\u308b\u5e74\u660e\u3051\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306b\u4ea4\u4ed8\u7fa9\u52d9\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u30011\u670831\u65e5\u304c\u63d0\u51fa\u671f\u9650\u3067\u3059\u306e\u3067\u3001\u305d\u306e\u6642\u307e\u3067\u306b\u306f\u5b8c\u6210\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u500b\u4eba\u306b\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9045\u304f\u3068\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306e\u958b\u59cb\u6642\u671f\u307e\u3067\u306b\u306f\u4ea4\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%9B%B8%E9%9D%A2%E4%BD%9C%E6%88%90%E4%B8%8A%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\"><\/span>\u66f8\u9762\u4f5c\u6210\u4e0a\u306e\u6ce8\u610f\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306e\u69d8\u5f0f\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u53d6\u5f97\u3067\u304d\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u3001\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u7f72\u53ca\u3073\u500b\u4eba\u306b\u305d\u306e\u307e\u307e\u63d0\u51fa\u3067\u304d\u308b\u652f\u6255\u8abf\u66f8\u304c\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u652f\u6255\u8abf\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u5168\u4f53\u7684\u306b\u306f\u305d\u308c\u307b\u3069\u96e3\u3057\u3044\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5929\u5f15\u304d\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u306f\u6ce8\u610f\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u652f\u6255\u984d\u306b10.21\uff05\u3092\u4e57\u3058\u305f\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u3057\u307e\u3059\u304c\u3001\u5831\u916c\u7b49\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5fae\u5999\u306b\u7570\u306a\u308b\u306e\u3067\u3001\u3088\u304f\u78ba\u8a8d\u3057\u306a\u304c\u3089\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A0%B1%E9%85%AC%E3%80%81%E6%96%99%E9%87%91%E3%80%81%E5%A5%91%E7%B4%84%E9%87%91%E3%80%81%E8%B3%9E%E9%87%91%E3%81%A8%E3%81%AF%E3%81%A9%E3%82%93%E3%81%AA%E3%82%82%E3%81%AE%E3%81%8B\"><\/span>\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u3001\u8cde\u91d1\u3068\u306f\u3069\u3093\u306a\u3082\u306e\u304b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5831\u916c\u7b49\u652f\u6255\u8abf\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3067\u3066\u304f\u308b\u306e\u306f\u3001\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u3001\u8cde\u91d1\u3092\u652f\u6255\u3063\u305f\u6642\u3067\u3059\u304c\u3001\u305d\u308c\u3089\u306f\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff081\uff09\u539f\u7a3f\u30fb\u8b1b\u6f14\u30fb\u30c7\u30b6\u30a4\u30f3\u7b49\u3078\u306e\u5831\u916c\u30fb\u6599\u91d1<br>\uff082\uff09\u5f01\u8b77\u58eb\u3001\u7a0e\u7406\u58eb\u306a\u3069\u58eb\u696d\u306b\u5bfe\u3059\u308b\u5831\u916c\u3001\u6599\u91d1<br>\uff083\uff09\u30d7\u30ed\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u3001\u30d5\u30a1\u30c3\u30b7\u30e7\u30f3\u30e2\u30c7\u30eb\u306a\u3069\u3078\u306e\u5831\u916c\u30fb\u6599\u91d1<br>\uff084\uff09\u30db\u30b9\u30c6\u30b9\u3001\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u7b49\u306e\u696d\u52d9\u306b\u95a2\u3059\u308b\u5831\u916c\u30fb\u6599\u91d1<br>\uff085\uff09\u82b8\u80fd\u4eba\u3084\u82b8\u80fd\u95a2\u4fc2\u306e\u696d\u52d9\u306b\u5bfe\u3059\u308b\u5831\u916c\u30fb\u6599\u91d1<br>\uff086\uff09\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u57fa\u91d1\u306b\u5bfe\u3059\u308b\u8a3a\u7642\u5831\u916c<br>\uff087\uff09\u4e8b\u696d\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1<br>\uff088\uff09\u99ac\u4e3b\u306b\u652f\u6255\u308f\u308c\u308b\u7af6\u99ac\u306e\u8cde\u91d1<\/p>\n<p>\u4e0a\u8a18\u306b\u8a72\u5f53\u3059\u308b\u5831\u916c\u7b49\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u305f\u4e0a\u3067\u3001\u652f\u6255\u8abf\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3001\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u3082\u306e\u3084\u7a0e\u52d9\u7f72\u306a\u3069\u306b\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A0%B1%E9%85%AC%E7%AD%89%E3%81%AE%E6%94%AF%E6%89%95%E8%AA%BF%E6%9B%B8%E3%82%92%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%AB%E6%8F%90%E5%87%BA%E3%81%99%E3%82%8B%E3%82%B1%E3%83%BC%E3%82%B9\"><\/span>\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u30b1\u30fc\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u7b49\u306e\u500b\u4eba\u306b\u5831\u916c\u7b49\u3092\u652f\u6255\u3044\u3001\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3059\u3079\u3066\u306e\u5834\u5408\u306b\u3001\u305d\u306e\u66f8\u9762\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f5c\u6210\u3057\u305f\u652f\u6255\u8abf\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\uff081\uff09\u3000\u5916\u4ea4\u54e1\u3001\u96c6\u91d1\u4eba\u3001\u96fb\u529b\u91cf\u8a08\u306e\u691c\u91dd\u4eba\u53ca\u3073\u30d7\u30ed\u30dc\u30af\u30b5\u30fc\u7b49\u306e\u5831\u916c\u3001\u30d0\u30fc\u3001\u30ad\u30e3\u30d0\u30ec\u30fc\u7b49\u30db\u30b9\u30c6\u30b9\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u3001\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u4e00\u4eba\u306b\u5bfe\u3059\u308b\u305d\u306e\u5e74\u4e2d\u306e\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u304c50\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/p>\n<p>\uff082\uff09\u3000\u99ac\u4e3b\u306b\u652f\u6255\u3046\u8cde\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5e74\u4e2d\u306e1\u56de\u306e\u652f\u6255\u91d1\u984d\u304c75\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u8005\u306b\u4fc2\u308b\u305d\u306e\u5e74\u4e2d\u306e\u5168\u3066\u306e\u652f\u6255\u91d1\u984d<\/p>\n<p>\uff083\uff09\u3000\u30d7\u30ed\u91ce\u7403\u306e\u9078\u624b\u7b49\u306b\u652f\u6255\u3046\u5831\u916c\u3001\u5951\u7d04\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5e74\u4e2d\u306e\u540c\u4e00\u4eba\u306b\u5bfe\u3059\u308b\u652f\u6255\u91d1\u984d\u304c5\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/p>\n<p>\uff084\uff09\u3000\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u306b\u5bfe\u3059\u308b\u5831\u916c\u3084\u3001\u539f\u7a3f\u6599\u3084\u753b\u6599\u3001\u8b1b\u6f14\u6599\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u4e00\u4eba\u306b\u5bfe\u3059\u308b\u305d\u306e\u5e74\u4e2d\u306e\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c5\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/p>\n<p>\uff085\uff09\u3000\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u304c\u652f\u6255\u3046\u8a3a\u7642\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u4e00\u4eba\u306b\u5bfe\u3059\u308b\u305d\u306e\u5e74\u4e2d\u306e\u652f\u6255\u91d1\u984d\u304c50\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%81%BE%E3%81%A8%E3%82%81\"><\/span>\u307e\u3068\u3081<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306f\u3001\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u3068\u3082\u306b\u3001\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u306a\u3058\u307f\u306e\u6df1\u3044\u66f8\u9762\u3067\u3059\u3002\u6bce\u6708\u652f\u6255\u3046\u7d66\u4e0e\u3068\u6bd4\u8f03\u3057\u3066\u3001\u5831\u916c\u7b49\u306e\u652f\u6255\u306f\u983b\u5ea6\u304c\u5c11\u306a\u3044\u306e\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3088\u308a\u3082\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306e\u65b9\u304c\u4f5c\u6210\u306f\u5bb9\u6613\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u306f\u3001\u5831\u916c\u7b49\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u5fae\u5999\u306b\u8a08\u7b97\u5f0f\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u793e\u304c\u500b\u4eba\u306b\u696d\u52d9\u59d4\u8a17\u3092\u884c\u3044\u3001\u5831\u916c\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u300d\u3092\u767a\u884c\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u3084\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u3082\u306e\u306b\u4ea4\u4ed8\u3057\u307e\u3059\u3002\u3053\u306e\u652f\u5831\u916c\u7b49\u306e\u652f\u6255\u8abf\u66f8\u306f\u3001\u7a0e\u6cd5\u306b\u3088\u3063\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6cd5 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2080,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/posts\/2077","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/comments?post=2077"}],"version-history":[{"count":3,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/posts\/2077\/revisions"}],"predecessor-version":[{"id":3681,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/posts\/2077\/revisions\/3681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/media\/2080"}],"wp:attachment":[{"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/media?parent=2077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/categories?post=2077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/tags?post=2077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}