{"id":4900,"date":"2021-02-24T10:00:00","date_gmt":"2021-02-24T01:00:00","guid":{"rendered":"https:\/\/legal-script.com\/media\/?p=4900"},"modified":"2021-02-23T13:26:22","modified_gmt":"2021-02-23T04:26:22","slug":"consumptiontax-judgment","status":"publish","type":"post","link":"https:\/\/legal-script.com\/media\/consumptiontax-judgment\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u306e\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u5224\u5b9a\u65b9\u6cd5\u306f\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"640\" height=\"480\" src=\"https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2021\/02\/3830167_s.jpg\" alt=\"\" class=\"wp-image-4901\" srcset=\"https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2021\/02\/3830167_s.jpg 640w, https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2021\/02\/3830167_s-300x225.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n<p>\u4e8b\u696d\u8005\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u306e\u3042\u308b<strong>\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u3068\u3001\u7d0d\u4ed8\u304c\u514d\u9664\u3055\u308c\u308b<strong>\u514d\u7a0e\u4e8b\u696d\u8005<\/strong>\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u3092\u5224\u5b9a\u3059\u308b\u8981\u4ef6\u3084\u3001\u9078\u629e\u3067\u304d\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\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\/consumptiontax-judgment\/#%E3%80%8C%E8%AA%B2%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%80%8D%E3%80%8C%E5%85%8D%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%80%8D%E3%81%AE%E5%88%A4%E5%AE%9A%E6%96%B9%E6%B3%95\" >\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u5224\u5b9a\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-2\" href=\"https:\/\/legal-script.com\/media\/consumptiontax-judgment\/#%E8%AA%B2%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%81%AE%E8%A6%81%E4%BB%B6\" >\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legal-script.com\/media\/consumptiontax-judgment\/#%E5%85%8D%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%81%AE%E8%A6%81%E4%BB%B6\" >\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legal-script.com\/media\/consumptiontax-judgment\/#%E8%AA%B2%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%81%A8%E5%85%8D%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%81%AF%E9%81%B8%E3%81%B9%E3%82%8B%EF%BC%9F\" >\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u9078\u3079\u308b\uff1f<\/a><\/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\/consumptiontax-judgment\/#%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=\"%E3%80%8C%E8%AA%B2%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%80%8D%E3%80%8C%E5%85%8D%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%80%8D%E3%81%AE%E5%88%A4%E5%AE%9A%E6%96%B9%E6%B3%95\"><\/span>\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u5224\u5b9a\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u5224\u5b9a\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%AA%B2%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%81%AE%E8%A6%81%E4%BB%B6\"><\/span>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u6d88\u8cbb\u7a0e\u3092\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u306e\u3042\u308b\u4e8b\u696d\u8005\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<ol>\n<li><strong>\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3002<\/strong><\/li>\n<li><strong>\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53ca\u3073\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3002<\/strong><\/li>\n<li><strong>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3002<\/strong><\/li>\n<li><strong>\u6cd5\u4eba\u8a2d\u7acb\u304b\u30892\u5e74\u4ee5\u5185\u3067\u3001\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u3002<\/strong><\/li>\n<li><strong>\u76f8\u7d9a\u30fb\u5408\u4f75\u30fb\u5206\u5272\u7b49\u306b\u3064\u3044\u3066\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3002<\/strong><\/li>\n<li><strong>\u524d\u671f\u3001\u524d\u3005\u671f\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u671f\u9593\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3002<\/strong><\/li>\n<li><strong>\u524d\u671f\u3001\u524d\u3005\u671f\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u671f\u9593\u306b\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3002<\/strong><\/li>\n<li><strong>\u524d\u671f\u3001\u524d\u3005\u671f\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u671f\u9593\u306b\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u68da\u5378\u8cc7\u7523\u306b\u3064\u3044\u3066\u8abf\u6574\u63aa\u7f6e\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3002<\/strong><\/li>\n<\/ol>\n<\/blockquote>\n<p><strong>\u57fa\u6e96\u671f\u9593<\/strong>\u306f\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u524d\u3005\uff082\u671f\u524d\uff09\u4e8b\u696d\u5e74\u5ea6\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306b\u306f\u4e8b\u696d\u5e74\u5ea6\u306f\u306a\u3044\u306e\u3067\u3001\u524d\u3005\u5e74\uff08\u4e00\u6628\u5e74\uff09\u3067\u3059\u3002<\/p>\n<p><strong>\u7279\u5b9a\u671f\u9593<\/strong>\u3068\u306f\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u524d\u4e8b\u696d\u5e74\u5ea6\uff081\u671f\u524d\uff09\u958b\u59cb\u304b\u30896\u304b\u6708\u9593\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u524d\u5e74\u306e1\u67081\u65e5\u304b\u30896\u670830\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8<\/strong>\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u58f2\u4e0a\u306e\u3053\u3068\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u57fa\u6e96\u671f\u9593\u306b\u304a\u3044\u3066\u3059\u3067\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u8fbc\u307f\u306e\u58f2\u4e0a\u3092\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3068\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/strong>\u3068\u306f\u3001\u3059\u3067\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3001\u8cde\u4e0e\u306a\u3069\u306e\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u901a\u52e4\u624b\u5f53\u3084\u65c5\u8cbb\u3001\u9000\u8077\u624b\u5f53\u7b49\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>5.\uff5e8.\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5225\u306a\u5834\u5408\u306b\u691c\u8a0e\u3059\u3079\u304d\u8981\u4ef6\u306a\u306e\u3067\u3001\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%85%8D%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%81%AE%E8%A6%81%E4%BB%B6\"><\/span>\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u3067\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u306a\u3044\u4e00\u65b9\u3067\u3001\u81ea\u5206\u304c\u63d0\u4f9b\u3059\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u9867\u5ba2\u304b\u3089\u6d88\u8cbb\u7a0e\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u8981\u4ef6\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u57fa\u672c\u7684\u306b\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6\u306e\u9006\u3092\u8003\u3048\u308c\u3070\u3088\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<ol>\n<li><strong>\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3002<\/strong><\/li>\n<li><strong>\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3082\u3057\u304f\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3002<\/strong><\/li>\n<li><strong>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u3002<\/strong><\/li>\n<li><strong>\u6cd5\u4eba\u8a2d\u7acb\u304b\u30892\u5e74\u4ee5\u5185\u306e\u5834\u5408\u306b\u3001\u671f\u9996\uff08\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u59cb\u6642\u70b9\uff09\u306e\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3002<\/strong><\/li>\n<li><strong>\u76f8\u7d9a\u30fb\u5408\u4f75\u30fb\u5206\u5272\u7b49\u306b\u3064\u3044\u3066\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002<\/strong><\/li>\n<li><strong>\u524d\u671f\u3001\u524d\u3005\u671f\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u671f\u9593\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u3002<\/strong><\/li>\n<li><strong>\u524d\u671f\u3001\u524d\u3005\u671f\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u671f\u9593\u306b\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u3002<\/strong><\/li>\n<li><strong>\u524d\u671f\u3001\u524d\u3005\u671f\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u671f\u9593\u306b\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u68da\u5378\u8cc7\u7523\u306b\u3064\u3044\u3066\u8abf\u6574\u63aa\u7f6e\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u3002<\/strong><\/li>\n<\/ol>\n<\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"%E8%AA%B2%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%81%A8%E5%85%8D%E7%A8%8E%E4%BA%8B%E6%A5%AD%E8%80%85%E3%81%AF%E9%81%B8%E3%81%B9%E3%82%8B%EF%BC%9F\"><\/span>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u9078\u3079\u308b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u4efb\u610f\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3068\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u306f\u6d88\u8cbb\u7a0e\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u306e\u6d88\u8cbb\u7a0e\u3092\u56fd\u306b\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u65b9\u304c\u30e1\u30ea\u30c3\u30c8\u306e\u3042\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e8b\u696d\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u9867\u5ba2\u304b\u3089\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u3088\u308a\u3082\u81ea\u5206\u304c\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u65b9\u304c\u9ad8\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u591a\u304f\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306f\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u6a29\u5229\u306f\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u65b9\u304c\u30e1\u30ea\u30c3\u30c8\u306e\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u65b9\u304c\u30e1\u30ea\u30c3\u30c8\u306e\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u8f38\u51fa\u696d\u304c\u4e2d\u5fc3\u3068\u306a\u308b\u4e8b\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u7d4c\u5e38\u7684\u306b\u767a\u751f\u3059\u308b\u3002<\/strong><\/p>\n<p>\u8f38\u51fa\u306f\u514d\u7a0e\u53d6\u5f15\u3068\u306a\u308b\u306e\u3067\u58f2\u308a\u4e0a\u3052\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u4ed5\u5165\u308c\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u4ed5\u5165\u308c\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u958b\u696d\u3057\u305f\u3068\u304d\u306e\u8a2d\u5099\u6295\u8cc7\u3067\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u591a\u304f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u304c\u5c11\u306a\u304f\u306a\u308b\u3002<\/strong><\/p>\n<p>\u958b\u696d\u3057\u305f\u3070\u304b\u308a\u306e\u3068\u304d\u306f\u58f2\u308a\u4e0a\u3052\u304c\u5c11\u306a\u304f\u3001\u8a2d\u5099\u6295\u8cc7\u306e\u969b\u306b\u306f\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u58f2\u308a\u4e0a\u3052\u3067\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u3088\u308a\u3082\u8a2d\u5099\u6295\u8cc7\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u65b9\u304c\u591a\u304f\u306a\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e00\u5ea6\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u3076\u30682\u5e74\u9593\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306f\u306a\u308c\u306a\u3044\u306e\u3067\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u898b\u8fbc\u307f\u3082\u542b\u3081\u3066\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/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>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u58f2\u4e0a\u9ad8\u306a\u3069\u306e\u8981\u4ef6\u306b\u3088\u3063\u3066\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6\u3092\u5145\u305f\u305b\u3070\u4ed6\u306e\u9078\u629e\u80a2\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6\u3092\u5145\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6\u3092\u5145\u305f\u3057\u3001\u9078\u629e\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u81ea\u5206\u306e\u4e8b\u696d\u3067\u3042\u308c\u3070\u3069\u3061\u3089\u3092\u9078\u3093\u3060\u65b9\u304c\u6709\u5229\u306b\u306a\u308b\u306e\u304b\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u4e8b\u696d\u8005\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u306e\u3042\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3001\u7d0d\u4ed8\u304c\u514d\u9664\u3055\u308c\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u3092\u5224\u5b9a\u3059\u308b\u8981\u4ef6\u3084\u3001\u9078\u629e\u3067\u304d\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002 \u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u5224\u5b9a\u65b9\u6cd5  [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4901,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4900","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\/4900","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=4900"}],"version-history":[{"count":9,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/posts\/4900\/revisions"}],"predecessor-version":[{"id":4917,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/posts\/4900\/revisions\/4917"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/media\/4901"}],"wp:attachment":[{"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/media?parent=4900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/categories?post=4900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legal-script.com\/media\/wp-json\/wp\/v2\/tags?post=4900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}