{"id":910116,"date":"2026-07-21T03:38:04","date_gmt":"2026-07-21T03:38:04","guid":{"rendered":"https:\/\/megliofuturo.co.jp\/media\/?p=910116"},"modified":"2026-07-21T03:38:04","modified_gmt":"2026-07-21T03:38:04","slug":"sidejob-rules","status":"publish","type":"post","link":"https:\/\/megliofuturo.co.jp\/media\/sidejob-rules\/","title":{"rendered":"\u30a2\u30d7\u30ea\u958b\u767a\u306e\u526f\u696d\u306f\u4f1a\u793e\u306b\u30d0\u30ec\u308b\uff1f\u5c31\u696d\u898f\u5247\u3068\u7a0e\u306e\u78ba\u8a8d"},"content":{"rendered":"<p>\u300c\u4f4f\u6c11\u7a0e\u306e\u65b9\u6cd5\u3092\u9078\u3079\u3070\u4f1a\u793e\u306b\u306f\u5206\u304b\u3089\u306a\u3044\u306e\u304b\u300d\u3068\u8003\u3048\u3066\u3082\u3001\u77e5\u3089\u308c\u308b\u53ef\u80fd\u6027\u3092\u30bc\u30ed\u306b\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br 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class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>\u78ba\u8a8d\u9818\u57df<\/th>\n<th>\u6700\u521d\u306b\u898b\u308b\u3082\u306e<\/th>\n<th>\u5224\u65ad\u3059\u308b\u554f\u3044<\/th>\n<th>\u907f\u3051\u305f\u3044\u601d\u3044\u8fbc\u307f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5c31\u696d\u898f\u5247<\/td>\n<td>\u526f\u696d\u6761\u9805\u3068\u5c4a\u51fa\u69d8\u5f0f<\/td>\n<td>\u8a31\u53ef\u3001\u5c4a\u51fa\u3001\u5236\u9650\u306e\u3069\u308c\u304b<\/td>\n<td>\u6cd5\u5f8b\u304c\u8a8d\u3081\u308c\u3070\u4f1a\u793e\u3082\u7121\u6761\u4ef6\u3067\u8a8d\u3081\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u7af6\u696d\u3068\u60c5\u5831<\/td>\n<td>\u79d8\u5bc6\u4fdd\u6301\u3068\u77e5\u7684\u8ca1\u7523\u306e\u6761\u9805<\/td>\n<td>\u9867\u5ba2\u3001\u6280\u8853\u3001\u7aef\u672b\u304c\u91cd\u306a\u3089\u306a\u3044\u304b<\/td>\n<td>\u79c1\u7269\u7aef\u672b\u306a\u3089\u554f\u984c\u304c\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u52b4\u50cd\u6642\u9593<\/td>\n<td>\u672c\u696d\u3068\u526f\u696d\u306e\u4e88\u5b9a<\/td>\n<td>\u5065\u5eb7\u3068\u672c\u696d\u3078\u5f71\u97ff\u3057\u306a\u3044\u304b<\/td>\n<td>\u591c\u9593\u306a\u3089\u6642\u9593\u7ba1\u7406\u306f\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u6240\u5f97\u7a0e<\/td>\n<td>\u58f2\u4e0a\u3001\u7d4c\u8cbb\u3001\u6240\u5f97\u306e\u8a18\u9332<\/td>\n<td>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b<\/td>\n<td>\u58f2\u4e0a\u4e8c\u5341\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u5168\u90e8\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u6c11\u7a0e<\/td>\n<td>\u5c45\u4f4f\u81ea\u6cbb\u4f53\u306e\u6848\u5185<\/td>\n<td>\u5225\u306e\u7533\u544a\u304c\u5fc5\u8981\u304b<\/td>\n<td>\u7d0d\u4ed8\u65b9\u6cd5\u3067\u4f1a\u793e\u306b\u5fc5\u305a\u5206\u304b\u3089\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2>\u4f1a\u793e\u306b\u77e5\u3089\u308c\u306a\u3044\u524d\u63d0\u3067\u306f\u59cb\u3081\u306a\u3044<\/h2>\n<p>\u526f\u696d\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u306f\u3001\u52e4\u52d9\u5148\u306e\u5c31\u696d\u898f\u5247\u3068\u500b\u5225\u306e\u5c4a\u51fa\u624b\u7d9a\u304d\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u539a\u751f\u52b4\u50cd\u7701\u306e\u30e2\u30c7\u30eb\u5c31\u696d\u898f\u5247\u306f\u526f\u696d\u898f\u5b9a\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5404\u4f01\u696d\u304c\u540c\u3058\u5185\u5bb9\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br \/>\n<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000192188.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u539a\u751f\u52b4\u50cd\u7701\u306e\u526f\u696d\u3068\u517c\u696d<\/a>\u306b\u306f\u3001\u30e2\u30c7\u30eb\u5c31\u696d\u898f\u5247\u3092\u542b\u3080\u516c\u5f0f\u8cc7\u6599\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306f\u3001\u52b4\u52d9\u63d0\u4f9b\u3078\u306e\u652f\u969c\u3001\u79d8\u5bc6\u6f0f\u3048\u3044\u3001\u7af6\u696d\u3001\u4fe1\u7528\u3092\u640d\u306a\u3046\u884c\u70ba\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u526f\u696d\u3092\u5236\u9650\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u539a\u751f\u52b4\u50cd\u7701\u306e\u52b4\u52d9\u7ba1\u7406\u76f8\u8ac7\u30b5\u30a4\u30c8\u3082\u3001\u5c4a\u51fa\u5236\u3092\u8a2d\u3051\u3001\u4e00\u5b9a\u306e\u5834\u5408\u306b\u5236\u9650\u307e\u305f\u306f\u7981\u6b62\u3067\u304d\u308b\u8003\u3048\u65b9\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5236\u9650\u3067\u304d\u308b\u5834\u5408\u306e\u8003\u3048\u65b9\u306f\u3001<a href=\"https:\/\/www.startup-roudou.mhlw.go.jp\/qa\/zigyonushi\/sonota\/q5.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u539a\u751f\u52b4\u50cd\u7701\u306e\u526f\u696d\u306b\u95a2\u3059\u308b\u52b4\u52d9\u7ba1\u7406\uff31\uff21<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u78ba\u8a8d\u3059\u308b\u3068\u304d\u306f\u300c\u526f\u696d\u3067\u304d\u307e\u3059\u304b\u300d\u3068\u53e3\u982d\u3067\u805e\u304f\u3060\u3051\u3067\u7d42\u3048\u307e\u305b\u3093\u3002<br \/>\n\u5c31\u696d\u898f\u5247\u306e\u7248\u3001\u7533\u8acb\u671f\u9650\u3001\u66f4\u65b0\u306e\u8981\u5426\u3001\u5bfe\u8c61\u5916\u306e\u696d\u52d9\u3001\u627f\u8a8d\u8005\u3092\u8a18\u9332\u3057\u3001\u62c5\u5f53\u90e8\u7f72\u306e\u56de\u7b54\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30d7\u30ea\u3092\u7121\u511f\u516c\u958b\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u5e83\u544a\u3001\u5bc4\u4ed8\u3001\u30a2\u30d7\u30ea\u5185\u8cfc\u5165\u3092\u5f8c\u304b\u3089\u8ffd\u52a0\u3059\u308c\u3070\u6271\u3044\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u516c\u958b\u524d\u3068\u53ce\u76ca\u5316\u524d\u306e\u4e8c\u56de\u3067\u78ba\u8a8d\u3059\u308b\u3068\u3001\u8da3\u5473\u306e\u8aac\u660e\u306e\u307e\u307e\u53ce\u5165\u3060\u3051\u304c\u751f\u3058\u308b\u72b6\u614b\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u526f\u696d\u3092\u59cb\u3081\u308b\u524d\u306e\u4e94\u9805\u76ee\u30c1\u30a7\u30c3\u30af<\/h2>\n<p>\u6b21\u306e\u9806\u756a\u3067\u4e00\u3064\u3067\u3082\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308c\u3070\u3001\u4f5c\u696d\u958b\u59cb\u524d\u306b\u52e4\u52d9\u5148\u307e\u305f\u306f\u5c02\u9580\u7a93\u53e3\u3078\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u5c31\u696d\u898f\u5247\u3067\u526f\u696d\u306e\u8a31\u53ef\u3001\u5c4a\u51fa\u3001\u5236\u9650\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li>\u672c\u696d\u3068\u526f\u696d\u306e\u9867\u5ba2\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u6280\u8853\u9818\u57df\u304c\u7af6\u5408\u3057\u306a\u3044\u304b\u8abf\u3079\u307e\u3059\u3002<\/li>\n<li>\u4f1a\u793e\u306e\u7aef\u672b\u3001\u60c5\u5831\u3001\u52e4\u52d9\u6642\u9593\u3092\u4f7f\u308f\u306a\u3044\u74b0\u5883\u3092\u5206\u3051\u307e\u3059\u3002<\/li>\n<li>\u9031\u306e\u4f5c\u696d\u4e0a\u9650\u3068\u4f11\u606f\u65e5\u3092\u4e88\u5b9a\u8868\u3078\u7f6e\u304d\u307e\u3059\u3002<\/li>\n<li>\u58f2\u4e0a\u3001\u5fc5\u8981\u7d4c\u8cbb\u3001\u6240\u5f97\u3001\u5951\u7d04\u66f8\u3092\u6b8b\u3059\u65b9\u6cd5\u3092\u6c7a\u3081\u307e\u3059\u3002<\/li>\n<\/ol>\n<p>\u53d7\u8a17\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u3068\u306e\u95a2\u4fc2\u3060\u3051\u3067\u306a\u304f\u3001\u767a\u6ce8\u8005\u3068\u306e\u6761\u4ef6\u3082\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u3067\u306f\u3001\u696d\u52d9\u5185\u5bb9\u3001\u5831\u916c\u984d\u3001\u652f\u6255\u671f\u65e5\u306a\u3069\u3092\u76f4\u3061\u306b\u66f8\u9762\u307e\u305f\u306f\u96fb\u78c1\u7684\u65b9\u6cd5\u3067\u660e\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u53d6\u5f15\u6761\u4ef6\u306e\u660e\u793a\u9805\u76ee\u306f\u3001<a href=\"https:\/\/www.jftc.go.jp\/freelancelaw_2025\/index.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u516c\u6b63\u53d6\u5f15\u59d4\u54e1\u4f1a\u306e\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u6cd5\u6848\u5185<\/a>\u306b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u5c0f\u3055\u306a\u4e00\u4ef6\u3060\u304b\u3089\u300d\u3068\u5951\u7d04\u3092\u6b8b\u3055\u306a\u3044\u3068\u3001\u4f1a\u793e\u3078\u8aac\u660e\u3059\u308b\u3068\u304d\u3082\u3001\u7a0e\u306e\u8a18\u9332\u3092\u4f5c\u308b\u3068\u304d\u3082\u4e8b\u5b9f\u3092\u8ffd\u3044\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5951\u7d04\u3001\u8acb\u6c42\u3001\u5165\u91d1\u3001\u7d4c\u8cbb\u3092\u6848\u4ef6\u756a\u53f7\u3067\u7d50\u3076\u3068\u3001\u696d\u52d9\u5185\u5bb9\u3068\u91d1\u984d\u3092\u540c\u3058\u8cc7\u6599\u3067\u8aac\u660e\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u4e8c\u5341\u4e07\u5186\u306f\u58f2\u4e0a\u3067\u306f\u306a\u304f\u6240\u5f97\u3067\u8003\u3048\u308b<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4e8c\u5341\u4e07\u5186\u57fa\u6e96\u306f\u3001\u4e00\u822c\u306b\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<br \/>\n\u58f2\u4e0a\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u6240\u5f97\u3067\u3042\u308a\u3001\u5165\u91d1\u984d\u305d\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u4e00\u304b\u6240\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u5e74\u672b\u8abf\u6574\u304c\u6e08\u3093\u3067\u3044\u308b\u4eba\u3067\u3082\u3001\u7d66\u4e0e\u3068\u9000\u8077\u4ee5\u5916\u306e\u6240\u5f97\u304c\u4e8c\u5341\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306a\u3069\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u500b\u3005\u306e\u7d66\u4e0e\u984d\u3001\u7d66\u4e0e\u306e\u652f\u6255\u5148\u3001\u4ed6\u306e\u6240\u5f97\u3001\u63a7\u9664\u306b\u3088\u3063\u3066\u6761\u4ef6\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u72b6\u6cc1\u3078\u5f53\u3066\u306f\u3081\u307e\u3059\u3002<br \/>\n\u9069\u7528\u6761\u4ef6\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/campaign\/r8\/Jan\/02.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u30a2\u30d7\u30ea\u58f2\u4e0a\u304c\u4e09\u5341\u4e07\u5186\u3001\u5fc5\u8981\u7d4c\u8cbb\u304c\u5341\u4e8c\u4e07\u5186\u306a\u3089\u3001\u6240\u5f97\u306e\u8a08\u7b97\u4f8b\u306f\u5341\u516b\u4e07\u5186\u3067\u3059\u3002<br \/>\n\u58f2\u4e0a\u304c\u4e09\u5341\u4e94\u4e07\u5186\u3001\u5fc5\u8981\u7d4c\u8cbb\u304c\u5341\u4e07\u5186\u306a\u3089\u3001\u6240\u5f97\u306e\u8a08\u7b97\u4f8b\u306f\u4e8c\u5341\u4e94\u4e07\u5186\u3067\u3059\u3002<br \/>\n\u3069\u3061\u3089\u3082\u6570\u5b57\u306e\u7f6e\u304d\u65b9\u3092\u793a\u3059\u4eee\u5b9a\u3067\u3042\u308a\u3001\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u304b\u306f\u4e8b\u696d\u3068\u306e\u95a2\u9023\u3068\u8a3c\u62e0\u3092\u500b\u5225\u306b\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8c\u5341\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u5225\u306e\u7406\u7531\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6240\u5f97\u3092\u7533\u544a\u3078\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u56fd\u7a0e\u5e81\u306e\u8cea\u554f\u56de\u7b54\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u4e8c\u5341\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u3092\u4f75\u305b\u3066\u7533\u544a\u3059\u308b\u65e8\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900_qa.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u4e8c\u5341\u4e07\u5186\u57fa\u6e96\u306b\u95a2\u3059\u308b\u8cea\u554f\u56de\u7b54<\/a>\u306b\u306f\u3001\u5225\u306e\u7406\u7531\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u306e\u6271\u3044\u3082\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u7533\u544a\u4e0d\u8981\u3068\u4f55\u3082\u3057\u306a\u304f\u3066\u3088\u3044\u306f\u540c\u3058\u3067\u306f\u306a\u3044<\/h2>\n<p>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5c45\u4f4f\u81ea\u6cbb\u4f53\u3001\u6240\u5f97\u306e\u7a2e\u985e\u3001\u5e74\u672b\u8abf\u6574\u3001\u4ed6\u306e\u63a7\u9664\u3067\u624b\u7d9a\u304d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u81ea\u6cbb\u4f53\u306e\u6700\u65b0\u6848\u5185\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u30a2\u30d7\u30ea\u4f5c\u6210\u3084\u914d\u4fe1\u306b\u3088\u308b\u53ce\u5165\u3092\u4e00\u822c\u306b\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u96d1\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u5bfe\u8c61\u3092\u691c\u8a0e\u3059\u308b\u3088\u3046\u6ce8\u610f\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30a2\u30d7\u30ea\u30b9\u30c8\u30a2\u306e\u5165\u91d1\u8a18\u9332\u3001\u5e83\u544a\u53ce\u5165\u3001\u624b\u6570\u6599\u3001\u30b5\u30fc\u30d0\u30fc\u4ee3\u3001\u5916\u6ce8\u8cbb\u306e\u8a3c\u6191\u3092\u6708\u3054\u3068\u306b\u6b8b\u3057\u307e\u3059\u3002<br \/>\n\u30a2\u30d7\u30ea\u53ce\u5165\u306b\u95a2\u3059\u308b\u6848\u5185\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/shinkoku-tyuui\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066\u300c\u3053\u306e\u9078\u629e\u306a\u3089\u4f1a\u793e\u306b\u5fc5\u305a\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<br \/>\n\u81ea\u6cbb\u4f53\u306e\u53d6\u6271\u3044\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u306e\u7a2e\u985e\u3001\u52e4\u52d9\u5148\u306e\u624b\u7d9a\u304d\u306a\u3069\u8907\u6570\u306e\u6761\u4ef6\u304c\u3042\u308b\u305f\u3081\u3001\u96a0\u3059\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3068\u3057\u3066\u983c\u3089\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>\u4fdd\u5b58\u3059\u308b\u3082\u306e<\/th>\n<th>\u76ee\u7684<\/th>\n<th>\u4fdd\u5b58\u306e\u5358\u4f4d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5c31\u696d\u898f\u5247\u3068\u627f\u8a8d\u8a18\u9332<\/td>\n<td>\u52e4\u52d9\u5148\u306e\u6761\u4ef6\u3092\u793a\u3059<\/td>\n<td>\u6539\u5b9a\u7248\u3054\u3068<\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u3068\u4f5c\u696d\u8a18\u9332<\/td>\n<td>\u696d\u52d9\u5185\u5bb9\u3068\u671f\u9593\u3092\u793a\u3059<\/td>\n<td>\u6848\u4ef6\u3054\u3068<\/td>\n<\/tr>\n<tr>\n<td>\u5165\u91d1\u3068\u624b\u6570\u6599<\/td>\n<td>\u7dcf\u53ce\u5165\u3092\u628a\u63e1\u3059\u308b<\/td>\n<td>\u6708\u3054\u3068<\/td>\n<\/tr>\n<tr>\n<td>\u9818\u53ce\u66f8\u3068\u8acb\u6c42\u66f8<\/td>\n<td>\u5fc5\u8981\u7d4c\u8cbb\u306e\u6839\u62e0\u3092\u6b8b\u3059<\/td>\n<td>\u652f\u51fa\u3054\u3068<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u63a7\u3048<\/td>\n<td>\u624b\u7d9a\u304d\u3092\u8ffd\u3048\u308b\u3088\u3046\u306b\u3059\u308b<\/td>\n<td>\u5e74\u3054\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>\u500b\u5225\u306e\u7a0e\u984d\u3084\u7533\u544a\u65b9\u6cd5\u306f\u3001\u7a0e\u52d9\u7f72\u3001\u81ea\u6cbb\u4f53\u3001\u7a0e\u7406\u58eb\u306a\u3069\u3078\u81ea\u5206\u306e\u8cc7\u6599\u3092\u793a\u3057\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u300c\u4f1a\u793e\u306b\u77e5\u3089\u308c\u305f\u304f\u306a\u3044\u300d\u3068\u3044\u3046\u76ee\u7684\u3092\u5148\u306b\u3059\u308b\u3068\u3001\u5fc5\u8981\u306a\u5c4a\u51fa\u3084\u7533\u544a\u3092\u7701\u304f\u5224\u65ad\u3078\u50be\u304d\u3084\u3059\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n<h2>\u30a2\u30d7\u30ea\u958b\u767a\u306e\u526f\u696d\u898f\u5247\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<h3>\u30a2\u30d7\u30ea\u958b\u767a\u306e\u526f\u696d\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u65e5\u672c\u306e\u4f1a\u793e\u54e1\u3059\u3079\u3066\u306b\u4e00\u5f8b\u3067\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u52e4\u52d9\u5148\u306f\u5c31\u696d\u898f\u5247\u3067\u5c4a\u51fa\u3084\u5236\u9650\u3092\u8a2d\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u7af6\u696d\u3001\u79d8\u5bc6\u6f0f\u3048\u3044\u3001\u672c\u696d\u3078\u306e\u652f\u969c\u3001\u4f01\u696d\u306e\u4fe1\u7528\u3092\u640d\u306a\u3046\u884c\u70ba\u306a\u3069\u304c\u5236\u9650\u7406\u7531\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u539a\u751f\u52b4\u50cd\u7701\u306e\u30e2\u30c7\u30eb\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u81ea\u793e\u306e\u898f\u5247\u3068\u4eba\u4e8b\u624b\u7d9a\u304d\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u81ea\u793e\u898f\u5247\u3068\u6bd4\u3079\u308b\u305f\u3081\u306e\u516c\u5f0f\u8cc7\u6599\u306f\u3001<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000192188.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u539a\u751f\u52b4\u50cd\u7701\u306e\u526f\u696d\u3068\u517c\u696d<\/a>\u304b\u3089\u53c2\u7167\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u526f\u696d\u6240\u5f97\u304c\u4e8c\u5341\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u4e00\u304b\u6240\u306e\u7d66\u4e0e\u3067\u5e74\u672b\u8abf\u6574\u6e08\u307f\u306a\u3069\u4e00\u5b9a\u6761\u4ef6\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u4e8c\u5341\u4e07\u5186\u306f\u58f2\u4e0a\u3067\u306f\u306a\u304f\u6240\u5f97\u306e\u5408\u8a08\u3067\u3042\u308a\u3001\u5225\u306e\u7406\u7531\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u4e8c\u5341\u4e07\u5186\u4ee5\u4e0b\u3082\u542b\u3081\u307e\u3059\u3002<br \/>\n\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5225\u306b\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u3068\u5c45\u4f4f\u81ea\u6cbb\u4f53\u306e\u6848\u5185\u3092\u4e21\u65b9\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306e\u6271\u3044\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900_qa.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u4e8c\u5341\u4e07\u5186\u57fa\u6e96\u306b\u95a2\u3059\u308b\u8cea\u554f\u56de\u7b54<\/a>\u3067\u7167\u5408\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u3092\u5909\u3048\u308c\u3070\u4f1a\u793e\u306b\u77e5\u3089\u308c\u307e\u305b\u3093\u304b\uff1f<\/h3>\n<p>\u5fc5\u305a\u77e5\u3089\u308c\u306a\u3044\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<br \/>\n\u81ea\u6cbb\u4f53\u306e\u53d6\u6271\u3044\u3001\u6240\u5f97\u533a\u5206\u3001\u52e4\u52d9\u5148\u306e\u60c5\u5831\u3001\u516c\u958b\u30a2\u30d7\u30ea\u3084\u53d6\u5f15\u5148\u306a\u3069\u3001\u4f4f\u6c11\u7a0e\u4ee5\u5916\u306b\u3082\u526f\u696d\u304c\u5206\u304b\u308b\u7d4c\u8def\u304c\u3042\u308a\u307e\u3059\u3002<br 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