{"id":849,"date":"2019-09-13T10:59:48","date_gmt":"2019-09-13T01:59:48","guid":{"rendered":"https:\/\/www.recovery-group.co.jp\/nurstetho\/?p=849"},"modified":"2022-08-27T22:33:52","modified_gmt":"2022-08-27T13:33:52","slug":"nurse-side-job-final-tax-return","status":"publish","type":"post","link":"https:\/\/www.recovery-group.co.jp\/nurstetho\/nurse-side-job-final-tax-return","title":{"rendered":"\u770b\u8b77\u5e2b\u3068\u3057\u3066\u50cd\u304d\u306a\u304c\u3089\u526f\u696d\u3057\u3066\u3044\u308b\u4eba\u5fc5\u898b!\u78ba\u5b9a\u7533\u544a\u306e\u77e5\u8b58\u3068\u624b\u7d9a\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u770b\u8b77\u5e2b\u3068\u3057\u3066\u50cd\u304d\u306a\u304c\u3089\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u65b9\u3001\u5b9f\u306f\u610f\u5916\u306b\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u3068\u6c17\u306b\u306a\u3063\u3066\u304f\u308b\u306e\u304c\u78ba\u5b9a\u7533\u544a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u4eca\u5e74\u304b\u3089\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3044\u3064\u3059\u308b\u306e\u304b\uff1f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u306e\u304b\uff1f\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u75c5\u9662\u306b\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u77e5\u3089\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u306f\u306a\u3044\u304b\uff1f\u3068\u4f55\u304b\u3068\u4e0d\u5b89\u306b\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4e0a\u8ff0\u3057\u305f\u770b\u8b77\u5e2b\u304c\u526f\u696d\u3092\u3057\u3066\u3044\u3066\u4e0d\u5b89\u306b\u601d\u3046\u3068\u3053\u308d\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><b>1\u3000\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u770b\u8b77\u5e2b\u306e\u4e2d\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3079\u304d\u4eba\u3068\u7a0e\u91d1\u306e\u57fa\u790e\u77e5\u8b58\u3000<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u306f\u78ba\u5b9a\u7533\u544a\u3068\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306e\u57fa\u790e\u3068\u306a\u308b\u90e8\u5206\u304b\u3089\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3082\u305d\u3082\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u6bce\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u751f\u3058\u305f\u5168\u3066\u306e\u6240\u5f97\u306e\u91d1\u984d\u3068\u305d\u308c\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u3092\u8a08\u7b97\u3057\u3001\u7533\u544a\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u3084\u4e88\u5b9a\u7d0d\u7a0e\u3067\u7d0d\u3081\u305f\u7a0e\u91d1\u306a\u3069\u3068\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092\u8e0f\u307e\u3048\u3066\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2419\/\">Money Forward\u30af\u30e9\u30a6\u30c9 \u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3068\u6d41\u308c\u3092\u5168\u304f\u308f\u304b\u3089\u306a\u3044\u4eba\u5411\u3051\u306b\u89e3\u8aac<\/a><\/span><span style=\"font-weight: 400;\">\uff09<\/span><\/p>\n<h3><b>1-1\u3000\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3079\u304d\u4eba\u3092\u77e5\u308d\u3046<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3079\u304d\u4eba\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u308b\u3068\u4ee5\u4e0b\u306e4\u3064\u306e\u533a\u5206\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-2\">\n<p><span style=\"font-weight: 400;\"><span class=\"f-marker-y\">\u2460\u7d66\u4e0e\u6240\u5f97\u306e\u3042\u308b\u65b9<br \/>\n<\/span><\/span><span style=\"font-weight: 400;\">\u2461\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u307f\u306e\u65b9<br \/>\n\u2462\u9000\u8077\u6240\u5f97\u306e\u3042\u308b\u65b9<br \/>\n\u24631\u3064\u76ee\u304b\u30893\u3064\u76ee\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u65b9\uff08\u4f8b\uff1a\u8b72\u6e21\u6240\u5f97\u3068\u3044\u3044\u89aa\u65cf\u304b\u3089\u571f\u5730\u3084\u5efa\u7269\u3092\u8b72\u308a\u53d7\u3051\u305f\u6642\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306a\u3069\uff09<\/span><\/p>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u3067\u306f<span class=\"f-marker-y\">\u73fe\u5f79\u770b\u8b77\u5e2b\u304c\u5f53\u3066\u306f\u307e\u308b\u300c\u2460\u7d66\u4e0e\u6240\u5f97\u306e\u3042\u308b\u65b9\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u3054\u7d39\u4ecb<\/span>\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u6240\u5f97\u3068\u3044\u3046\u306e\u306f\u3001\u75c5\u9662\u304b\u3089\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u7d66\u6599\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u526f\u696d\u5148\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u7d66\u6599\u3082\u7d66\u4e0e\u6240\u5f97\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u3053\u306e\u6642\u3001\u75c5\u9662\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u7d66\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3057\u306a\u304f\u3066\u6e08\u3080\u3088\u3046\u3001\u75c5\u9662\u5074\u304c\u5e74\u672b\u8abf\u6574\u3068\u3044\u3046\u624b\u7d9a\u3092\u884c\u3063\u3066\u304f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u9006\u306b\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3067\u526f\u696d\u5148\u3067\u306f\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u304f\u308c\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u306e\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9\u3068\u3044\u3046\u62ec\u308a\u306e\u4e2d\u306b\u7d66\u4e0e\u30922\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<blockquote>\n<p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u30922\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u53d7\u3051\u3066\u3044\u3066\u3001\u304b\u3064\u3001\u305d\u306e\u7d66\u4e0e\u306e\u5168\u90e8\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5e74\u672b\u8abf\u6574\u3092\u3055\u308c\u306a\u304b\u3063\u305f\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u3068\u3001\u5404\u7a2e\u306e\u6240\u5f97\u91d1\u984d\uff08\u7d66\u4e0e\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\u3002\uff09\u3068\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\uff08\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9<\/a>\uff09<\/span><\/p>\n<\/blockquote>\n<h3><b>1-2\u3000\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u306b\u57fa\u790e\u77e5\u8b58<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u3067\u306f\u6b21\u306b\u3053\u306e\u78ba\u5b9a\u7533\u544a\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3068\u306f\uff1f\u3068\u3044\u3046\u3068\u3053\u308d\u3067\u3059\u3002<\/span><\/p>\n<h4><b>1-2-1\u3000\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u77e5\u8b58<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u3068\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u75c5\u9662\u306b\u52e4\u52d9\u3057\u306a\u304c\u3089\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u65b9\u306f\u305d\u308c\u305e\u308c\u306e<span class=\"f-marker-y\">\u50cd\u304d\u5148\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u7d66\u6599\u306e1\u6708\uff5e12\u6708\u306e\u5408\u8a08<\/span>\u304c\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1\u5e74\u9593\u306e\u5168\u3066\u306e\u6240\u5f97\u304b\u3089<\/span><span style=\"font-weight: 400;\">\u7a0e\u91d1\u3092\u8efd\u6e1b\u3057\u3066\u304f\u308c\u308b\u512a\u9047\u63aa\u7f6e\u3067\u3042\u308b<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u9069\u7528\u3057\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u6240\u5f97\u304c\u591a\u304f\u306a\u308b\u306b\u5f93\u3063\u3066\u6bb5\u968e\u7684\u306b\u9ad8\u304f\u306a\u308a\u3001<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u304c\u591a\u3051\u308c\u3070\u591a\u3044\u307b\u3069\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u3088\u308a\u591a\u304f\u306e\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u3092\u8efd\u6e1b\u3057\u3066\u304f\u308c\u308b\u512a\u9047\u63aa\u7f6e\u3068\u3044\u3046\u3068\u3001\u4f8b\u3048\u3070\u533b\u7642\u8cbb\u63a7\u9664\u3084\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u706b\u707d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u3001\u751f\u547d\u4fdd\u967a\u306e\u63a7\u3048\u3092\u6dfb\u3048\u3066\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3068\u3001\u4e8b\u52d9\u304b\u3089\u8a00\u308f\u308c\u305f\u7d4c\u9a13\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u308c\u306f\u3053\u306e\u3088\u3046\u306b\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u306e\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<h4><b>1-2-2\u3000\u4f4f\u6c11\u7a0e\u306e\u57fa\u790e\u77e5\u8b58<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f4f\u6c11\u7a0e\u3068\u306f\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u304b\u3089\u6210\u308a\u7acb\u3061\u3001\u305d\u306e\u5730\u57df\u306b\u5c45\u4f4f\u3059\u308b\u4f4f\u6c11\u304c\u5730\u57df\u793e\u4f1a\u306b\u304a\u3051\u308b\u69d8\u3005\u306a\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u7b49\u3092\u53d7\u3051\u308b\u306b\u969b\u3057\u3001\u5171\u540c\u7d4c\u8cbb\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046\u3082\u306e\u3067\u3059\u3002\u306a\u304a\u3001\u4f4f\u6c11\u7a0e\u306f\u5c45\u4f4f\u3059\u308b\u5730\u57df\u306b\u3088\u3063\u3066\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u4f4f\u6c11\u7a0e\u306f\u3001\u300c\u5747\u7b49\u5272\u300d\u3068\u300c\u6240\u5f97\u5272\u300d\u304b\u3089\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u3002\u5747\u7b49\u5272\u3068\u306f\u5c45\u4f4f\u5730\u3084\u4e8b\u52d9\u6240\u306e\u4f4f\u6240\u3054\u3068\u306b\u4e00\u5f8b\u306b\u8ca0\u62c5\u3059\u308b\u7a0e\u91d1\u3067\u3001\u6240\u5f97\u5272\u3068\u306f\u500b\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u8ca0\u62c5\u3059\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001<span class=\"f-marker-y\">\u5747\u7b49\u5272\u306f\u4f4f\u3080\u5730\u57df\u306b\u3088\u3063\u3066\u5024\u6bb5\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b<\/span>\u306e\u3067\u3059\u304c\u3001<span class=\"f-marker-y\">\u6240\u5f97\u5272\u306b\u3064\u3044\u3066\u306f\u500b\u4eba\u306e\u5e74\u9593\u6240\u5f97\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u308b<\/span><\/span><span style=\"font-weight: 400;\">\u306e\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\uff08\u53c2\u7167\uff1a<\/span><a href=\"https:\/\/biz.moneyforward.com\/blog\/22695\/#i-5\"><span style=\"font-weight: 400;\">\u6240\u5f97\u5272\u984d\u3068\u5747\u7b49\u5272\u984d\u3068\u306e\u5408\u8a08\u3067\u7b97\u51fa\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u3000\u305d\u306e\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/span><\/a><span style=\"font-weight: 400;\">\uff09<\/span><\/p>\n<h4><b>1-2-3\u3000\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u65b9\u6cd5\uff08\u7a0e\u91d1\u3067\u526f\u696d\u304c\u30d0\u30ec\u308b\uff1f\uff09<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u65b9\u6cd5\u306f2\u3064\u3042\u308a\u307e\u3059\u3002\u300c\u7279\u5225\u5fb4\u53ce\u300d\u3068\u300c\u666e\u901a\u5fb4\u53ce\u300d\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u5fb4\u53ce\u306f\u3001\u75c5\u9662\u304c\u3001\u8077\u54e1\u306e\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5dee\u3057\u5f15\u304d\u3001\u5dee\u3057\u5f15\u3044\u305f\u4f4f\u6c11\u7a0e\u3092\u5404\u5e02\u753a\u6751\u3078\u6255\u3044\u8fbc\u3080\u3053\u3068\u306b\u3088\u3063\u3066\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u666e\u901a\u5fb4\u53ce\u306f\u500b\u4eba\u3067\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5e02\u533a\u753a\u6751\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u7d0d\u4ed8\u901a\u77e5\u66f8\u304c\u81ea\u5b85\u306b\u5c4a\u304d\u307e\u3059\u306e\u3067\u3001\u3054\u81ea\u8eab\u3067\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3084\u30b3\u30f3\u30d3\u30cb\u7b49\u3067\u7d0d\u4ed8\u3057\u307e\u3059\uff08\u7a93\u53e3\u306f\u5404\u5e02\u533a\u753a\u6751\u3054\u3068\u306b\u591a\u5c11\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u5206\u3067\u7d0d\u4ed8\u3059\u308b\u3088\u308a\u3082\u697d\u306a\u306e\u3067\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u7279\u5225\u5fb4\u53ce\u3092\u9078\u629e\u3057\u3001\u75c5\u9662\u5074\u304c\u7d0d\u4ed8\u306e\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6642\u3001<\/span><span style=\"font-weight: 400;\">\u52e4\u52d9\u5148\u306e\u75c5\u9662\u306b<\/span><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7f72\u304b\u3089\u672c\u696d\u306e\u75c5\u9662\u3078\u3001<span class=\"f-marker-y\">\u526f\u696d\u3082\u542b\u3081\u305f\u6240\u5f97\u304b\u3089\u8a08\u7b97\u3055\u308c\u305f\u300c\u4f4f\u6c11\u7a0e\u300d\u306e\u984d\u304c\u901a\u77e5\u3055\u308c\u308b\u305f\u3081\u3001\u526f\u696d\u304c\u3070\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ed6\u306e\u8077\u54e1\u3068\u6bd4\u3079\u3066\u4f4f\u6c11\u7a0e\u304c\u591a\u3044\u3068\u3044\u3046\u3068\u3053\u308d\u304b\u3089\u3070\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h2><b>2\u3000\u526f\u696d\u3057\u3066\u3044\u308b\u770b\u8b77\u5e2b\u306e\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><b>2-1\u3000\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u6642\u671f\u306f\u305d\u306e\u5e74\u306e\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u65e5\u7a0b\u3092\u904e\u304e\u3066\u3082\u78ba\u5b9a\u7533\u544a\u81ea\u4f53\u3092\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u7533\u544a\u5bfe\u8c61\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u304c\u7d4c\u904e\u3059\u308b\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd1\u5e74\u306f<span class=\"f-marker-y\">\u7a0e\u52d9\u7f72\u3078\u884c\u304b\u306a\u304f\u3066\u3082\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/span>\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u5fd9\u3057\u304f\u3066\u306a\u304b\u306a\u304b\u7a0e\u52d9\u7f72\u307e\u3067\u8db3\u3092\u904b\u3079\u306a\u3044\u3068\u3044\u3046\u65b9\u3082\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u6d3b\u7528\u3057\u3066\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u307f\u308b\u306e\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b9\u30de\u30db\u3067\u78ba\u5b9a\u7533\u544a\u3082\u53ef\u80fd\u3067\u3001\u56fd\u7a0e\u5e81\u306f\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3082\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002\uff08<\/span><span style=\"font-weight: 400;\">\u53c2\u8003\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0018009-079.pdf\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81 \u3044\u3064\u3067\u3082\u3069\u3053\u3067\u3082\u30b9\u30de\u30db\u3067\u7533\u544a \uff5e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u624b\u7d9a\u5b8c\u7d50\uff01\uff5e\uff09<\/span><\/a><\/p>\n<h3><b>2-2\u3000\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e74\u672b\u8abf\u6574\u3068\u306f\u75c5\u9662\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u624b\u7d9a\u306e\u3053\u3068\u3067\u3059\u3002\u6bce\u6708\u306e\u7d66\u6599\u652f\u6255\u3044\u6642\u306b\u306f\u304a\u304a\u307e\u304b\u306a\u7a0e\u984d\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001<\/span><span style=\"font-weight: 400;\">1\u5e74\u9593\u5206\u306e\u7d66\u4e0e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u5e74\u672b\u306b\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u3092\u5165\u308c\u3066\u518d\u5ea6\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u76f4\u3057\u3001\u5e74\u9593\u306e\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u308a\u3001\u6bce\u6708\u6982\u7b97\u3067\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3057\u5fb4\u53ce\u30fb\u7d0d\u4ed8\u3057\u3066\u3044\u305f\u7a0e\u984d\u306e\u5408\u8a08\u3068\u78ba\u5b9a\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u8abf\u6574\u3057\u3001\u8ffd\u52a0\u5fb4\u53ce\u306a\u308a\u9084\u4ed8\uff08\u7a0e\u91d1\u306e\u6255\u3044\u623b\u3057\uff09\u3092\u884c\u3044\u307e\u3059\u3002\u5e74\u672b\u306b\u6982\u7b97\u7d0d\u4ed8\u7a0e\u984d\u3068\u78ba\u5b9a\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3068\u547c\u3070\u308c\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1\u3064\u306e\u52e4\u52d9\u5148\u3067\u3057\u304b\u50cd\u3044\u3066\u3044\u306a\u3044\u65b9\u306f\u3053\u306e\u5e74\u672b\u8abf\u6574\u3092\u3059\u307e\u305b\u3070\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><span style=\"font-weight: 400;\">\u75c5\u9662\u304c\u78ba\u5b9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u8abf\u6574\u3057\u3066\u304f\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u526f\u696d\u3092\u3059\u308b\u306a\u3069\u3044\u304f\u3064\u304b\u306e\u5834\u6240\u3067\u50cd\u3044\u3066\u3044\u308b\u770b\u8b77\u5e2b\u306e\u5834\u5408\u306f1\u304b\u6240\u306e\u8077\u5834\u3067\u7a0e\u7387\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u306a\u305c\u306a\u3089\u3001\u75c5\u9662\u5074\u306f\u305d\u306e\u75c5\u9662\u3067\u306e\u5e74\u9593\u6240\u5f97\u3057\u304b\u628a\u63e1\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\uff08\u53c2\u8003\u3000<\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/year-end-tax-adjustment\/\"><span style=\"font-weight: 400;\">\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u5e74\u672b\u8abf\u6574\u306e\u4ed5\u7d44\u307f\u3068\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3092\u5fb9\u5e95\u89e3\u8aac<\/span><\/a><span style=\"font-weight: 400;\">\uff09<\/span><\/p>\n<h2><b>3\u3000\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u640d\u3059\u308b2\u3064\u306e\u7406\u7531<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u6642\u9593\u304c\u306a\u3044\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3070\u308c\u306a\u3044\u3060\u308d\u3046\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u3078\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b\u306f\u3001\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u304b\u3001\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5206\u304b\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><b>3-1\u3000\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u306f\u306a\u3044\u304c\u640d\u3059\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u305d\u3082\u305d\u3082\u78ba\u5b9a\u7533\u544a\u306f\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9084\u4ed8\u3068\u3044\u3046\u306e\u306f\u3001\u81ea\u5206\u306b\u304a\u91d1\u304c\u8fd4\u3063\u3066\u304f\u308b\u305f\u3081\u640d\u3092\u3057\u306a\u3044\u3088\u3046\u306b\u3084\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u5f62\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u78ba\u5b9a\u7533\u544a\u3092\u3084\u3063\u3066\u3044\u308c\u3070\u304a\u91d1\u304c\u5e30\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u5f97\u3092\u3059\u308b\u3068\u8003\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u9006\u306b\u3044\u3046\u3068\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u304a\u91d1\u306f\u5e30\u3063\u3066\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u640d\u3092\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u78ba\u5b9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u304b\u3069\u3046\u304b\u306a\u3093\u3066\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u7d50\u5c40\u306f\u624b\u9593\u3067\u3059\u304c\u78ba\u5b9a\u7533\u544a\u306f\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u4ee5\u4e0a\u3059\u308b\u3082\u306e\u3068\u304a\u6301\u3063\u3066\u3044\u305f\u65b9\u304c\u826f\u3044\u3067\u3059\u3002<\/span><\/p>\n<h3><b>3-2\u3000\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u306f\u7fa9\u52d9\u9055\u53cd\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6c11\u306f\u5168\u54e1\u304c\u7d0d\u7a0e\u306e\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u5834\u5408\u306f\u7fa9\u52d9\u9055\u53cd\u3068\u306a\u308a\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u5e74\u306e\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9593\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u53ce\u3081\u308b\u3079\u304d\u78ba\u5b9a\u7a0e\u984d\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e<\/span><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u5229\u5b50\u306e\u3088\u3046\u306a\u3082\u306e<\/span><span style=\"font-weight: 400;\">\u3092\u8ffd\u52a0\u3067\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><span style=\"font-weight: 400;\">\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u3044\u306a\u3044\u3053\u3068\u306f\u56fd\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u3066\u3044\u308b\u72b6\u614b\u3068\u8003\u3048\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u300150\u4e07\u5186\u307e\u3067\u306f15\uff05\u300150\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f20\uff05\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u6642\u52b9\u3068\u3044\u3046\u6982\u5ff5\u3082\u3042\u308a\u30015\u5e74\u3067\u6642\u52b9\u304c\u6210\u7acb\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u4f55\u5e74\u3082\u3084\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f5\u5e74\u3092\u904e\u304e\u305f\u6642\u70b9\u3067\u6642\u52b9\u304c\u6210\u7acb\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u3001\u7d0d\u7a0e\u306e\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\uff08\u53c2\u8003\uff1a<\/span><a href=\"http:\/\/www.arimakaikei.com\/kakutei-shinkoku.html\"><span style=\"font-weight: 400;\">\u6709\u99ac\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240 \u78ba\u5b9a\u7533\u544a\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b<\/span><\/a><span style=\"font-weight: 400;\">\uff09<\/span><\/p>\n<h2><b>4\u3000\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u3067\u306f\u4eca\u5e74\u3053\u305d\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u770b\u8b77\u5e2b\u306e\u65b9\u306e\u305f\u3081\u306b\u3053\u3053\u3067\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3092\u7c21\u5358\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><b>4-1\u3000\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u306e\u6d41\u308c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3057\u3001\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3001\u4f5c\u6210\u3057\u305f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u7a0e\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u7d0d\u7a0e\u3092\u3059\u308b\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><b>4-2\u3000\u78ba\u5b9a\u7533\u544a\u306e\u305f\u3081\u306b\u96c6\u3081\u308b\u66f8\u985e<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u307b\u304b\u3001\u7533\u544a\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u539f\u672c\uff09\u3001\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u7b49\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><b>4-2-1\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u5165\u624b\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u672c\u696d\u306e\u75c5\u9662\u306f\u52e4\u3081\u3066\u3044\u308b\u305f\u3081\u554f\u984c\u306a\u304f\u5165\u624b\u3067\u304d\u308b\u306e\u3067\u3059\u304c\u3001\u526f\u696d\u5148\u3092\u5e74\u306e\u9014\u4e2d\u3067\u8f9e\u3081\u3066\u3044\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u901a\u5e38\u3001\u4f01\u696d\u306f\u5e74\u672b\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u8f9e\u3081\u308b\u5834\u5408\u306f\u8ffd\u52a0\u767a\u884c\u306b\u3064\u3044\u3066\u3001\u526f\u696d\u5148\u306e\u4eba\u4e8b\u3001\u7d66\u4e0e\u62c5\u5f53\u8005\u3078\u78ba\u8a8d\u30fb\u4f9d\u983c\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4><b>4-2-2\u3000\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u66f8\u985e\u306e\u5165\u624b<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u984d\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u984d\u3067\u3059\u3002\u305d\u306e\u5e74\u306e1\u6708\u304b\u308912\u6708\u307e\u3067\u306b\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u984d\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u9818\u53ce\u66f8\u7b49\u306e\u6dfb\u4ed8\u306f\u4e0d\u8981\u3067\u3059\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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