{"id":351,"date":"2023-08-17T18:47:00","date_gmt":"2023-08-17T09:47:00","guid":{"rendered":"https:\/\/www.jps-tokyo.co.jp\/contents\/?p=351"},"modified":"2026-02-12T18:51:12","modified_gmt":"2026-02-12T09:51:12","slug":"risk-of-bankruptcy-due-to-accounts-receivable","status":"publish","type":"post","link":"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/","title":{"rendered":"\u672a\u56de\u53ce\u306e\u58f2\u639b\u91d1\u3067\u5012\u7523\u3059\u308b\u30ea\u30b9\u30af\u3082\uff01\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u60aa\u5316\u306e\u8981\u56e0\u3092\u8a73\u3057\u304f\u89e3\u8aac"},"content":{"rendered":"\n<p>\u4f01\u696d\u6d3b\u52d5\u3092\u7d9a\u3051\u3066\u3044\u304f\u306b\u3042\u305f\u3063\u3066\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u91cd\u8981\u306a\u8981\u7d20\u306e\u4e00\u3064\u3067\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u3068\u3001\u5e33\u7c3f\u4e0a\u3067\u306f\u9ed2\u5b57\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5012\u7523\u306e\u5371\u6a5f\u306b\u76f4\u9762\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u539f\u56e0\u306f\u8907\u6570\u3042\u308b\u306e\u3067\u539f\u56e0\u3092\u3057\u3063\u304b\u308a\u8ffd\u6c42\u3057\u3001\u7136\u308b\u3079\u304d\u5bfe\u7b56\u3092\u8b1b\u3058\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u8981\u56e0\u3084\u58f2\u639b\u91d1\u304a\u3088\u3073\u8cc7\u7523\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u95a2\u4fc2\u6027\u3001\u6e1b\u4fa1\u511f\u5374\u66f8\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"closing_txt\">\n<div class=\"ttl\">\u8cc7\u91d1\u8abf\u9054\u3092\u304a\u6025\u304e\u306e\u65b9\u3078<\/div>\n<div class=\"txt\">JPS\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u5b89\u5b9a\u3055\u305b\u308b\u52b9\u679c\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u5012\u7523\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u306a\u304c\u3089\u3001\u8fc5\u901f\u304b\u3064\u67d4\u8edf\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002\u900f\u660e\u6027\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3067\u3001\u5b89\u5fc3\u3057\u3066\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/div>\n<\/div>\n\n\n\n<div class=\"cta_box\"><a class=\"pt1\" href=\"\/estimate\/\" target=\"_blank\" rel=\"noopener\">\u4eca\u3059\u3050\u898b\u7a4d\u3082\u308a\u3092\u4f9d\u983c\u3059\u308b<\/a> <a class=\"pt2\" href=\"https:\/\/www.jps-tokyo.co.jp\/line\/\" target=\"_blank\" rel=\"noopener\">LINE\u3067\u76f8\u8ac7\u3059\u308b<\/a><\/div>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title\" style=\"cursor:inherit\">- \u76ee\u6b21 -<\/div>\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:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E3%81%8C%E6%82%AA%E5%8C%96%E3%81%99%E3%82%8B%E8%A6%81%E5%9B%A0\" >\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u8981\u56e0<\/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:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#1_%E6%9C%AC%E6%A5%AD%E3%81%A7%E8%B5%A4%E5%AD%97%E3%81%8C%E5%87%BA%E3%81%A6%E3%81%84%E3%82%8B\" >1. \u672c\u696d\u3067\u8d64\u5b57\u304c\u51fa\u3066\u3044\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#2_%E8%B2%B8%E5%80%92%E3%82%8C%E3%81%AE%E7%99%BA%E7%94%9F\" >2. \u8cb8\u5012\u308c\u306e\u767a\u751f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#3_%E5%A3%B2%E6%8E%9B%E9%87%91%E5%9B%9E%E5%8F%8E%E3%81%A8%E6%94%AF%E6%89%95%E3%81%84%E3%81%AE%E3%82%BF%E3%82%A4%E3%83%9F%E3%83%B3%E3%82%B0%E3%81%AB%E3%81%9A%E3%82%8C%E3%81%8C%E3%81%82%E3%82%8B\" >3. \u58f2\u639b\u91d1\u56de\u53ce\u3068\u652f\u6255\u3044\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u305a\u308c\u304c\u3042\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#4_%E5%A4%A7%E9%87%8F%E3%81%AE%E4%B8%8D%E8%89%AF%E5%9C%A8%E5%BA%AB\" >4. \u5927\u91cf\u306e\u4e0d\u826f\u5728\u5eab<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#5_%E8%BF%94%E6%B8%88%E8%B2%A0%E6%8B%85%E3%81%8C%E5%A4%A7%E3%81%8D%E3%81%84\" >5. \u8fd4\u6e08\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#%E5%A3%B2%E6%8E%9B%E9%87%91%E3%81%AE%E5%8F%8D%E6%AF%94%E4%BE%8B%E3%81%AE%E7%90%86%E7%94%B1\" >\u58f2\u639b\u91d1\u306e\u53cd\u6bd4\u4f8b\u306e\u7406\u7531<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#%E5%A3%B2%E6%8E%9B%E9%87%91%E3%81%8C%E6%B8%9B%E3%81%A3%E3%81%A6%E3%82%82%E7%8F%BE%E9%87%91%E3%81%8C%E5%A2%97%E3%81%88%E3%81%AA%E3%81%84%E3%82%B1%E3%83%BC%E3%82%B9\" >\u58f2\u639b\u91d1\u304c\u6e1b\u3063\u3066\u3082\u73fe\u91d1\u304c\u5897\u3048\u306a\u3044\u30b1\u30fc\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#%E8%B3%87%E7%94%A3%E3%81%A8%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E3%81%AE%E9%96%A2%E4%BF%82%E6%80%A7\" >\u8cc7\u7523\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u95a2\u4fc2\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#%E6%B8%9B%E4%BE%A1%E5%84%9F%E5%8D%B4%E8%B2%BB%E3%81%A8%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E8%A8%88%E7%AE%97%E6%9B%B8%E3%81%AE%E8%A8%98%E8%BC%89\" >\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u8a18\u8f09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#%E5%96%B6%E6%A5%AD%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E3%81%AF%E3%83%97%E3%83%A9%E3%82%B9%EF%BC%9F%E3%83%9E%E3%82%A4%E3%83%8A%E3%82%B9%EF%BC%9F\" >\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u30d7\u30e9\u30b9\uff1f\u30de\u30a4\u30ca\u30b9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/risk-of-bankruptcy-due-to-accounts-receivable\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%82%92%E4%B8%8A%E6%89%8B%E3%81%AB%E6%B4%BB%E7%94%A8%E3%81%97%E3%81%A6%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E3%82%92%E6%94%B9%E5%96%84%E3%81%97%E3%82%88%E3%81%86\" >\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u4e0a\u624b\u306b\u6d3b\u7528\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3057\u3088\u3046<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"post001\"><span class=\"ez-toc-section\" id=\"%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E3%81%8C%E6%82%AA%E5%8C%96%E3%81%99%E3%82%8B%E8%A6%81%E5%9B%A0\"><\/span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u8981\u56e0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u8981\u56e0\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u4e00\u5b9a\u671f\u9593\u5185\u3067\u306e\u4f01\u696d\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u3044\u3044\u307e\u3059\u3002\u901a\u5e38\u3001\u4f01\u696d\u306f\u4e8b\u696d\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u3068\u3057\u3066\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u73fe\u91d1\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\uff09\u3092\u624b\u5143\u306b\u6b8b\u3057\u3066\u304a\u304d\u307e\u3059\u304c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u3068\u73fe\u91d1\u304c\u4e0d\u8db3\u3057\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u652f\u969c\u3092\u6765\u3059\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u3092\u653e\u7f6e\u3057\u3066\u3044\u308b\u3068\u7d4c\u55b6\u304c\u56de\u3089\u306a\u304f\u306a\u308a\u3001\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u65e9\u6025\u306a\u5bfe\u51e6\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u4e3b\u306a\u8981\u56e0\u30925\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading0\"><span class=\"ez-toc-section\" id=\"1_%E6%9C%AC%E6%A5%AD%E3%81%A7%E8%B5%A4%E5%AD%97%E3%81%8C%E5%87%BA%E3%81%A6%E3%81%84%E3%82%8B\"><\/span>1. \u672c\u696d\u3067\u8d64\u5b57\u304c\u51fa\u3066\u3044\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>1\u3064\u76ee\u306f\u3001\u672c\u696d\u3067\u8d64\u5b57\u304c\u51fa\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u6d3b\u52d5\u306b\u6295\u8cc7\u3057\u305f\u304a\u91d1\u3088\u308a\u3082\u58f2\u4e0a\u304c\u5c11\u306a\u3044\u3068\u3001\u624b\u5143\u306e\u8cc7\u91d1\u304c\u6e1b\u5c11\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading1\"><span class=\"ez-toc-section\" id=\"2_%E8%B2%B8%E5%80%92%E3%82%8C%E3%81%AE%E7%99%BA%E7%94%9F\"><\/span>2. \u8cb8\u5012\u308c\u306e\u767a\u751f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>2\u3064\u76ee\u306f\u8cc3\u5012\u308c\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u65e5\u672c\u3067\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u305d\u306e\u4ee3\u91d1\u306e\u652f\u6255\u3044\u306e\u9593\u306b\u4e00\u5b9a\u306e\u7336\u4e88\u3092\u8a2d\u3051\u308b\u5546\u696d\u4fe1\u7528\u53d6\u5f15\u304c\u4e3b\u6d41\u3067\u3059\u3002\u3053\u306e\u7336\u4e88\u671f\u9593\u306b\u767a\u751f\u3059\u308b\u5c06\u6765\u53d7\u3051\u53d6\u308b\u4e88\u5b9a\u306e\u304a\u91d1\u3092\u58f2\u639b\u91d1\u3068\u3044\u3044\u3001\u5e33\u7c3f\u4e0a\u3067\u306f\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u58f2\u639b\u91d1\u306f\u901a\u5e38\u3001\u6307\u5b9a\u306e\u671f\u9593\u307e\u3067\u306b\u56de\u53ce\u3057\u307e\u3059\u304c\u3001\u53d6\u5f15\u5148\u306e\u7d4c\u55b6\u72b6\u6cc1\u60aa\u5316\u306a\u3069\u306b\u3088\u3063\u3066\u652f\u6255\u3044\u304c\u6ede\u3063\u305f\u308a\u652f\u6255\u3044\u4e0d\u80fd\u306b\u306a\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u5f8c\u8005\u306f\u8cb8\u5012\u308c\u3068\u3044\u3044\u3001\u624b\u5143\u306b\u5165\u3063\u3066\u304f\u308b\u306f\u305a\u3060\u3063\u305f\u73fe\u91d1\u304c\u4e38\u3054\u3068\u5165\u3063\u3066\u3053\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u8457\u3057\u304f\u60aa\u5316\u3059\u308b\u8981\u56e0\u3068\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading2\"><span class=\"ez-toc-section\" id=\"3_%E5%A3%B2%E6%8E%9B%E9%87%91%E5%9B%9E%E5%8F%8E%E3%81%A8%E6%94%AF%E6%89%95%E3%81%84%E3%81%AE%E3%82%BF%E3%82%A4%E3%83%9F%E3%83%B3%E3%82%B0%E3%81%AB%E3%81%9A%E3%82%8C%E3%81%8C%E3%81%82%E3%82%8B\"><\/span>3. \u58f2\u639b\u91d1\u56de\u53ce\u3068\u652f\u6255\u3044\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u305a\u308c\u304c\u3042\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\uff13\u3064\u76ee\u306f\u58f2\u639b\u91d1\u56de\u53ce\u3068\u652f\u6255\u3044\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u305a\u308c\u304c\u3042\u308b\u5834\u5408\u3067\u3059\u3002\u305a\u308c\u304c\u3042\u308b\u3068\u624b\u5143\u306e\u8cc7\u91d1\u304c\u8db3\u308a\u305a\u3001\u652f\u6255\u3044\u304c\u884c\u3048\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u305a\u308c\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u306f\u3001\u58f2\u639b\u91d1\u306e\u767a\u751f\u304b\u3089\u56de\u53ce\u307e\u3067\u306e\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u8d77\u3053\u308a\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading3\"><span class=\"ez-toc-section\" id=\"4_%E5%A4%A7%E9%87%8F%E3%81%AE%E4%B8%8D%E8%89%AF%E5%9C%A8%E5%BA%AB\"><\/span>4. \u5927\u91cf\u306e\u4e0d\u826f\u5728\u5eab<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\uff14\u3064\u76ee\u306f\u5927\u91cf\u306e\u4e0d\u826f\u5728\u5eab\u3092\u62b1\u3048\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u58f2\u308c\u308b\u898b\u8fbc\u307f\u306e\u306a\u3044\u5728\u5eab\u3092\u5927\u91cf\u306b\u62b1\u3048\u3066\u3044\u308b\u3068\u3044\u3064\u307e\u3067\u7d4c\u3063\u3066\u3082\u4ed5\u5165\u8cbb\u7528\u3092\u56de\u53ce\u3067\u304d\u305a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u4ed5\u5165\u8cbb\u7528\u306e\u640d\u5931\u3060\u3051\u3067\u306a\u304f\u3001\u5927\u91cf\u306e\u5728\u5eab\u3092\u4fdd\u7ba1\u3059\u308b\u305f\u3081\u306b\u5009\u5eab\u306a\u3069\u3092\u501f\u308a\u3066\u3044\u308b\u5834\u5408\u3001\u8cc3\u6599\u306a\u3069\u306e\u8ca0\u62c5\u3082\u5927\u304d\u304f\u306a\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading4\"><span class=\"ez-toc-section\" id=\"5_%E8%BF%94%E6%B8%88%E8%B2%A0%E6%8B%85%E3%81%8C%E5%A4%A7%E3%81%8D%E3%81%84\"><\/span>5. \u8fd4\u6e08\u8ca0\u62c5\u304c\u5927\u304d\u3044<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\uff15\u3064\u76ee\u306f\u8fd4\u6e08\u8ca0\u62c5\u304c\u5927\u304d\u3044\u5834\u5408\u3067\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u4e8b\u696d\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u6bce\u6708\u4e00\u5b9a\u984d\u3092\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7121\u7406\u306a\u8fd4\u6e08\u8a08\u753b\u3092\u7acb\u3066\u305f\u3001\u3042\u308b\u3044\u306f\u8fd4\u6e08\u8a08\u753b\u304c\u4e88\u5b9a\u3069\u304a\u308a\u306b\u9032\u307e\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u8fd4\u6e08\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post002\"><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E6%8E%9B%E9%87%91%E3%81%AE%E5%8F%8D%E6%AF%94%E4%BE%8B%E3%81%AE%E7%90%86%E7%94%B1\"><\/span>\u58f2\u639b\u91d1\u306e\u53cd\u6bd4\u4f8b\u306e\u7406\u7531<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_3.jpg\" alt=\"\" class=\"wp-image-354\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_3.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_3-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_3-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" 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class=\"wp-block-heading\" id=\"post003\"><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E6%8E%9B%E9%87%91%E3%81%8C%E6%B8%9B%E3%81%A3%E3%81%A6%E3%82%82%E7%8F%BE%E9%87%91%E3%81%8C%E5%A2%97%E3%81%88%E3%81%AA%E3%81%84%E3%82%B1%E3%83%BC%E3%82%B9\"><\/span>\u58f2\u639b\u91d1\u304c\u6e1b\u3063\u3066\u3082\u73fe\u91d1\u304c\u5897\u3048\u306a\u3044\u30b1\u30fc\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_4.jpg\" alt=\"\" class=\"wp-image-357\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_4.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_4-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_4-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u58f2\u639b\u91d1\u304c\u6e1b\u3063\u3066\u3082\u73fe\u91d1\u304c\u5897\u3048\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u672a\u56de\u53ce\u306e\u58f2\u639b\u91d1\u304c\u5897\u3048\u308b\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u58f2\u639b\u91d1\u304c\u6e1b\u308c\u3070\u73fe\u91d1\u304c\u5897\u3048\u308b\u306e\u304b\u3068\u3044\u3046\u3068\u305d\u3046\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u3001\u58f2\u639b\u91d1\u304c\u6e1b\u5c11\u3059\u308b\u30b1\u30fc\u30b9\u306f\u53d6\u5f15\u5148\u304b\u3089\u306e\u5165\u91d1\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5546\u54c1\u306e\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u3001\u8cb7\u639b\u91d1\u3068\u306e\u76f8\u6bba\u306a\u3069\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3082\u3001\u5e33\u7c3f\u4e0a\u3067\u306e\u58f2\u639b\u91d1\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30b1\u30fc\u30b9\u306f\u624b\u5143\u306b\u65b0\u305f\u306a\u73fe\u91d1\u304c\u5165\u3063\u3066\u304f\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5e33\u7c3f\u4e0a\u3067\u58f2\u639b\u91d1\u304c\u6e1b\u5c11\u3057\u305f\u3068\u3057\u3066\u3082\u30ad\u30e3\u30c3\u30b7\u30e5\u306f\u5897\u52a0\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u53d6\u5f15\u5148\u304b\u3089\u306e\u652f\u6255\u3044\u304c\u7d04\u675f\u624b\u5f62\u306a\u3069\u3067\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u624b\u5143\u306b\u8cc7\u7523\u306f\u3042\u308b\u3082\u306e\u306e\u73fe\u91d1\u5316\u3059\u308b\u307e\u3067\u306b\u306f\u4e00\u5b9a\u306e\u671f\u9593\u3092\u8981\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u58f2\u639b\u91d1\u306e\u6e1b\u5c11\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u3001\u58f2\u639b\u91d1\u306e\u6e1b\u5c11\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u3068\u307f\u306a\u3059\u306e\u306f\u65e9\u8a08\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post004\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E7%94%A3%E3%81%A8%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E3%81%AE%E9%96%A2%E4%BF%82%E6%80%A7\"><\/span>\u8cc7\u7523\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u95a2\u4fc2\u6027<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_5.jpg\" alt=\"\" class=\"wp-image-355\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_5.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_5-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_5-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u8cc7\u7523\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u95a2\u4fc2\u6027\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u4f1a\u793e\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306f\u591a\u3051\u308c\u3070\u591a\u3044\u307b\u3069\u7d4c\u55b6\u306e\u5b89\u5b9a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u304c\u3001\u8cc7\u7523\u306b\u95a2\u3057\u3066\u306f\u305d\u3046\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u3001\u8cc7\u7523\u306e\u4e2d\u306b\u306f\u5229\u76ca\u3092\u5168\u304f\u751f\u307f\u51fa\u3055\u305a\u3001\u8ca0\u306e\u8cc7\u7523\u306b\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u571f\u5730\u3084\u5efa\u7269\u306f\u8cc7\u7523\u306e\u3046\u3061\u306b\u5165\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3089\u304c\u307b\u3068\u3093\u3069\u4e8b\u696d\u306b\u6d3b\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f1a\u793e\u306b\u3068\u3063\u3066\u30d7\u30e9\u30b9\u306e\u8cc7\u7523\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u3080\u3057\u308d\u3001\u571f\u5730\u3084\u5efa\u7269\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3084\u7dad\u6301\u8cbb\u306a\u3069\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u6d3b\u7528\u3057\u5207\u308c\u3066\u3044\u306a\u3044\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u306e\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u3092\u62db\u304f\u8981\u56e0\u3068\u306a\u308a\u307e\u3059\u3002\u8cc7\u7523\u306f\u3042\u308b\u306e\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ca0\u306e\u8cc7\u7523\u3092\u62b1\u3048\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u5185\u5bb9\u3084\u72b6\u6cc1\u3092\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u4e0a\u3067\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u30d7\u30e9\u30b9\u306b\u306a\u3089\u306a\u3044\u8cc7\u7523\u304c\u3042\u308c\u3070\u3001\u73fe\u91d1\u5316\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u306b\u5f79\u7acb\u3066\u308b\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post005\"><span class=\"ez-toc-section\" id=\"%E6%B8%9B%E4%BE%A1%E5%84%9F%E5%8D%B4%E8%B2%BB%E3%81%A8%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E8%A8%88%E7%AE%97%E6%9B%B8%E3%81%AE%E8%A8%98%E8%BC%89\"><\/span>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u8a18\u8f09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_6.jpg\" alt=\"\" class=\"wp-image-356\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_6.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_6-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_6-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81. \u300c\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\u300d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post006\"><span class=\"ez-toc-section\" id=\"%E5%96%B6%E6%A5%AD%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E3%81%AF%E3%83%97%E3%83%A9%E3%82%B9%EF%BC%9F%E3%83%9E%E3%82%A4%E3%83%8A%E3%82%B9%EF%BC%9F\"><\/span>\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u30d7\u30e9\u30b9\uff1f\u30de\u30a4\u30ca\u30b9\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_7.jpg\" alt=\"\" class=\"wp-image-358\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_7.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_7-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1692261586-974518_7-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" 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