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class=\"understand_box\">\n<div class=\"understand_ttl\">\u3053\u306e\u8a18\u4e8b\u3067\u5206\u304b\u308b\u3053\u3068<\/div>\n<div class=\"understand_txt\">\u30fb\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u6982\u8981<br>\u30fb\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u7406\u7531<br>\u30fb\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u3067\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e<br>\u30fb\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<\/div>\n<\/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\/factoring\/factor-tax\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%A8%E3%81%AF%EF%BC%9F\" >\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/factor-tax\/#%E3%81%9D%E3%82%82%E3%81%9D%E3%82%82%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%A8%E3%81%AF%EF%BC%9F\" >\u305d\u3082\u305d\u3082\u6d88\u8cbb\u7a0e\u3068\u306f\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/factor-tax\/#%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1%E3%81%A8%E3%81%AA%E3%82%8B%E5%8F%96%E5%BC%95\" >\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<\/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\/factoring\/factor-tax\/#%E9%9D%9E%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1%E3%81%A8%E3%81%AA%E3%82%8B%E5%8F%96%E5%BC%95\" >\u975e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/factor-tax\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AE%E6%89%8B%E6%95%B0%E6%96%99%E3%81%AB%E3%81%AF%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%89%E3%81%AA%E3%81%84%EF%BC%81%E3%80%80%E3%81%9D%E3%81%AE%E7%90%86%E7%94%B1%E3%81%A8%E3%81%AF%EF%BC%9F\" >\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\uff01\u3000\u305d\u306e\u7406\u7531\u3068\u306f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/factor-tax\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AB%E9%96%A2%E9%80%A3%E3%81%99%E3%82%8B%E8%B2%BB%E7%94%A8%E3%81%AE%E4%B8%80%E9%83%A8%E3%81%AB%E3%81%AF%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%8C%E3%81%8B%E3%81%8B%E3%82%8B%E3%82%82%E3%81%AE%E3%82%82%E3%81%82%E3%82%8B\" 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ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/factor-tax\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E4%BC%9A%E7%A4%BE%E3%81%AE%E5%87%BA%E5%BC%B5%E8%B2%BB\" >\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306e\u51fa\u5f35\u8cbb<\/a><\/li><\/ul><\/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\/factoring\/factor-tax\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E5%88%A9%E7%94%A8%E6%99%82%E3%81%AE%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%AE%E8%A8%88%E7%AE%97%E4%BE%8B\" >\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5229\u7528\u6642\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u4f8b<\/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\/factoring\/factor-tax\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AE%E6%89%8B%E6%95%B0%E6%96%99%E3%81%AB%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%8C%E5%8A%A0%E7%AE%97%E3%81%95%E3%82%8C%E3%81%9F%E5%A0%B4%E5%90%88%E3%81%AF%E8%A6%81%E6%B3%A8%E6%84%8F\" >\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u305f\u5834\u5408\u306f\u8981\u6ce8\u610f<\/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\/factoring\/factor-tax\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AE%E6%89%8B%E6%95%B0%E6%96%99%E3%81%AB%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%8C%E5%8A%A0%E7%AE%97%E3%81%95%E3%82%8C%E3%81%9F%E5%A0%B4%E5%90%88%E3%81%AE%E5%AF%BE%E5%87%A6%E6%B3%95\" 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class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/factor-tax\/#%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%82%92%E6%89%95%E3%81%A3%E3%81%A6%E3%81%97%E3%81%BE%E3%81%A3%E3%81%9F%E5%A0%B4%E5%90%88%E3%81%AF%E8%BF%94%E9%87%91%E8%AB%8B%E6%B1%82%E3%81%99%E3%82%8B\" >\u6d88\u8cbb\u7a0e\u3092\u6255\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u8fd4\u91d1\u8acb\u6c42\u3059\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/factor-tax\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"post001\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u58f2\u639b\u50b5\u6a29\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u58f2\u5374\u3057\u3001\u652f\u6255\u671f\u65e5\u524d\u306b\u73fe\u91d1\u5316\u3059\u308b\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002\u4e3b\u306b\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u3084\u904b\u8ee2\u8cc7\u91d1\u306e\u78ba\u4fdd\u3092\u76ee\u7684\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u878d\u8cc7\u3068\u306f\u7570\u306a\u308a\u3001\u501f\u5165\u91d1\u3067\u306f\u306a\u304f\u50b5\u6a29\u306e\u8b72\u6e21\u306b\u3088\u3063\u3066\u8cc7\u91d1\u3092\u5f97\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u5229\u606f\u306f\u767a\u751f\u305b\u305a\u3001\u4ee3\u308f\u308a\u306b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3078\u652f\u6255\u3046\u624b\u6570\u6599\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u624b\u6570\u6599\u7387\u306f\u3001\u58f2\u639b\u50b5\u6a29\u306e\u91d1\u984d\u3084\u58f2\u639b\u5148\uff08\u53d6\u5f15\u5148\uff09\u306e\u4fe1\u7528\u529b\u3001\u5951\u7d04\u5f62\u614b\u306a\u3069\u306e\u8981\u7d20\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u3002\u307e\u305f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308b\u305f\u3081\u3001\u8907\u6570\u793e\u306b\u898b\u7a4d\u3082\u308a\u4f9d\u983c\u3092\u3057\u3066\u3088\u308a\u826f\u3044\u6761\u4ef6\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post002\"><span class=\"ez-toc-section\" id=\"%E3%81%9D%E3%82%82%E3%81%9D%E3%82%82%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u305d\u3082\u305d\u3082\u6d88\u8cbb\u7a0e\u3068\u306f\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\/1765455199-004136_3.jpg\" alt=\"\" class=\"wp-image-660\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1765455199-004136_3.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1765455199-004136_3-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1765455199-004136_3-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u3068\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3092\u63d0\u4f9b\u30fb\u5229\u7528\u3059\u308b\u969b\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u3001\u5e83\u304f\u516c\u5e73\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u6d88\u8cbb\u8005\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u4e8b\u696d\u8005\u3078\u652f\u6255\u3046\u5f62\u3067\u8ca0\u62c5\u3057\u307e\u3059\u3002\u4e8b\u696d\u8005\u306f\u7d0d\u7a0e\u8005\u3068\u306a\u3063\u3066\u3001\u56fd\u306b\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p>2025\u5e7411\u6708\u6642\u70b9\u306e\u6d88\u8cbb\u7a0e\u7387\u306f10\uff05\u3067\u3001\u305d\u306e\u3046\u30617.8\uff05\u304c\u56fd\u7a0e\u30012.2\uff05\u304c\u5730\u65b9\u6d88\u8cbb\u7a0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u9152\u985e\u30fb\u5916\u98df\u3092\u9664\u304f\u98f2\u98df\u6599\u54c1\u3084\u3001\u5b9a\u671f\u8cfc\u8aad\u5951\u7d04\u3067\u90312\u56de\u4ee5\u4e0a\u767a\u884c\u3055\u308c\u308b\u65b0\u805e\u306b\u3064\u3044\u3066\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306e\u7a0e\u7387\u306f8\uff05\u3067\u3001\u305d\u306e\u3046\u30616.24\uff05\u304c\u56fd\u7a0e\u30011.76\uff05\u304c\u5730\u65b9\u6d88\u8cbb\u7a0e\u3067\u3059\uff08\u203b\uff09\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u6d88\u8cbb\u7a0e\u306e\u3057\u304f\u307f\u300d.<a target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_3.htm<\/a>&nbsp;,\uff08\u53c2\u71672025-11-04\uff09.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading0\"><span class=\"ez-toc-section\" id=\"%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1%E3%81%A8%E3%81%AA%E3%82%8B%E5%8F%96%E5%BC%95\"><\/span>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306f\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u3001\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b4\u3064\u306e\u57fa\u672c\u6761\u4ef6\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\uff08\u203b\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306e\u7a2e\u985e<\/th><th>\u6982\u8981<\/th><\/tr><tr><td>\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u308b\u53d6\u5f15<\/td><td>\u25cf \u8ab2\u7a0e\u306e\u5bfe\u8c61\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u884c\u308f\u308c\u308b\u53d6\u5f15\u306b\u9650\u3089\u308c\u308b<br>\u25cf \u56fd\u5916\u3067\u306e\u53d6\u5f15\u3084\u8f38\u51fa\u53d6\u5f15\u306a\u3069\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b<\/td><\/tr><tr><td>\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u53d6\u5f15<\/td><td>\u25cf \u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7d99\u7d9a\u7684\u304b\u3064\u72ec\u7acb\u3057\u3066\u884c\u3046\u53d6\u5f15\u304c\u5bfe\u8c61\u3068\u306a\u308b<br>\u25cf \u4f8b\u3048\u3070\u3001\u4f01\u696d\u306b\u52e4\u3081\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u81ea\u5bb6\u7528\u8eca\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u53d6\u5f15\u306b\u306f\u5f53\u305f\u3089\u306a\u3044<\/td><\/tr><tr><td>\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u308f\u308c\u308b\u53d6\u5f15<\/td><td>\u25cf \u7121\u511f\u63d0\u4f9b\u3067\u306f\u306a\u304f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3057\u3066\u91d1\u92ad\u306a\u3069\u306e\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u53d6\u5f15\u304c\u5bfe\u8c61\u3068\u306a\u308b<\/td><\/tr><tr><td>\u8cc7\u7523\u306e\u8b72\u6e21\u306a\u3069\u3092\u884c\u3046\u53d6\u5f15<\/td><td>\u25cf \u5546\u54c1\u306e\u8ca9\u58f2\u3084\u8cc7\u7523\u306e\u8cb8\u3057\u4ed8\u3051\u3001\u30b5\u30fc\u30d3\u30b9\uff08\u5f79\u52d9\uff09\u306e\u63d0\u4f9b\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u53d6\u5f15\u306f\u8ab2\u7a0e\u53d6\u5f15\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300cNo.6105\u2003\u8ab2\u7a0e\u306e\u5bfe\u8c61\u300d.<a target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6105.htm<\/a>&nbsp;,\uff08\u53c2\u71672025-11-04\uff09.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading1\"><span class=\"ez-toc-section\" id=\"%E9%9D%9E%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1%E3%81%A8%E3%81%AA%E3%82%8B%E5%8F%96%E5%BC%95\"><\/span>\u975e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u53d6\u5f15\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u300c\u975e\u8ab2\u7a0e\u53d6\u5f15\u300d\u300c\u514d\u7a0e\u53d6\u5f15\u300d\u300c\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u300d\u3068\u547c\u3070\u308c\u3001\u305d\u308c\u305e\u308c\u610f\u5473\u304c\u7570\u306a\u308a\u307e\u3059\uff08\u203b\uff09\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u306f\u3001\u6cd5\u5f8b\u3067\u300c\u7279\u5225\u306b\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u300d\u3068\u5b9a\u3081\u3089\u308c\u305f\u53d6\u5f15\u306e\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u571f\u5730\u306e\u8b72\u6e21\u3084\u8cb8\u3057\u4ed8\u3051\u3001\u682a\u5f0f\u30fb\u50b5\u5238\u306a\u3069\u306e\u91d1\u878d\u53d6\u5f15\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u8ab2\u7a0e\u306e\u516c\u5e73\u6027\u3084\u4e8c\u91cd\u8ab2\u7a0e\u306e\u9632\u6b62\u3068\u3044\u3063\u305f\u89b3\u70b9\u304b\u3089\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306b\u514d\u7a0e\u53d6\u5f15\u3068\u306f\u3001\u56fd\u5916\u3068\u306e\u53d6\u5f15\u306a\u3069\u3067\u56fd\u5185\u306e\u6d88\u8cbb\u7a0e\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3082\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u8f38\u51fa\u53d6\u5f15\u3084\u56fd\u969b\u90f5\u4fbf\u3001\u5916\u56fd\u4eba\u65c5\u884c\u8005\u306b\u5bfe\u3059\u308b\u514d\u7a0e\u8ca9\u58f2\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6700\u5f8c\u306b\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u306f\u3001\u305d\u3082\u305d\u3082\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u53d6\u5f15\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4fdd\u967a\u91d1\u3084\u5171\u6e08\u91d1\u3001\u56fd\u30fb\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u52a9\u6210\u91d1\u30fb\u7d66\u4ed8\u91d1\u306a\u3069\u3001\u5bfe\u4fa1\u3092\u4f34\u308f\u306a\u3044\u53d6\u5f15\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u975e\u8ab2\u7a0e\u30fb\u514d\u7a0e\u30fb\u4e0d\u8ab2\u7a0e\u306f\u305d\u308c\u305e\u308c\u76ee\u7684\u3084\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6b63\u78ba\u306b\u533a\u5225\u3057\u3066\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u6d88\u8cbb\u7a0e\u306e\u3042\u3089\u307e\u3057\uff08\u4ee4\u548c\uff17\u5e746\u6708\uff09\u300d.<a target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/aramashi\/01.htm<\/a>&nbsp;,\uff08\u53c2\u71672025-11-04\uff09.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post003\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AE%E6%89%8B%E6%95%B0%E6%96%99%E3%81%AB%E3%81%AF%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%89%E3%81%AA%E3%81%84%EF%BC%81%E3%80%80%E3%81%9D%E3%81%AE%E7%90%86%E7%94%B1%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\uff01\u3000\u305d\u306e\u7406\u7531\u3068\u306f\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\/1765455199-004136_4.jpg\" alt=\"\" class=\"wp-image-659\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1765455199-004136_4.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1765455199-004136_4-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1765455199-004136_4-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" 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target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6201.htm<\/a>&nbsp;,\uff08\u53c2\u71672025-11-04\uff09.<\/p>\n\n\n\n<p>\u203b2\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300cNo.6221\u2003\u9810\u91d1\u3084\u8cb8\u4ed8\u91d1\u306e\u5229\u5b50\u306a\u3069\u300d.<a target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6221.htm<\/a>&nbsp;,\uff08\u53c2\u71672025-11-04\uff09.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post004\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AB%E9%96%A2%E9%80%A3%E3%81%99%E3%82%8B%E8%B2%BB%E7%94%A8%E3%81%AE%E4%B8%80%E9%83%A8%E3%81%AB%E3%81%AF%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%8C%E3%81%8B%E3%81%8B%E3%82%8B%E3%82%82%E3%81%AE%E3%82%82%E3%81%82%E3%82%8B\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306e\u4e00\u90e8\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b\u3082\u306e\u3082\u3042\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u81ea\u4f53\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306e\u4e00\u90e8\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u91d1\u878d\u53d6\u5f15\u4ee5\u5916\u306e\u300c\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u300d\u3084\u300c\u4e8b\u52d9\u7684\u306a\u4ee3\u884c\u696d\u52d9\u300d\u306b\u5bfe\u3057\u3066\u767a\u751f\u3059\u308b\u8cbb\u7528\u304c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u95a2\u9023\u3059\u308b\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading2\"><span class=\"ez-toc-section\" id=\"%E5%82%B5%E6%A8%A9%E8%AD%B2%E6%B8%A1%E7%99%BB%E8%A8%98%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E8%B2%BB%E7%94%A8\"><\/span>\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u306b\u304b\u304b\u308b\u8cbb\u7528<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u306f\u3001\u53d6\u5f15\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u3092\u884c\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u3068\u306f\u3001\u8b72\u6e21\u3057\u305f\u58f2\u639b\u50b5\u6a29\u306e\u5185\u5bb9\u3092\u6cd5\u52d9\u5c40\u306b\u8a18\u9332\u3057\u3001\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u8b72\u6e21\u306e\u4e8b\u5b9f\u3092\u516c\u7684\u306b\u793a\u3059\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e8c\u91cd\u8b72\u6e21\u306a\u3069\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3052\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u306e\u624b\u7d9a\u304d\u3092\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u5831\u916c\u3068\u767b\u9332\u514d\u8a31\u7a0e\u306e2\u7a2e\u985e\u306e\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u767b\u9332\u514d\u8a31\u7a0e\uff1a\u7a0e\u91d1\u306b\u5f53\u305f\u308b\u305f\u3081\u975e\u8ab2\u7a0e\u5bfe\u8c61<\/li>\n\n\n\n<li>\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\uff1a\u696d\u52d9\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u306b\u5f53\u305f\u308b\u305f\u3081\u8ab2\u7a0e\u5bfe\u8c61<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u540c\u3058\u767b\u8a18\u95a2\u9023\u306e\u652f\u51fa\u3067\u3082\u3001\u7a0e\u91d1\uff08\u975e\u8ab2\u7a0e\uff09\u3068\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\uff08\u8ab2\u7a0e\uff09\u3067\u6271\u3044\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u3092\u3059\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u898b\u7a4d\u66f8\u3067\u8ab2\u7a0e\u533a\u5206\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading3\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E4%BC%9A%E7%A4%BE%E3%81%AE%E4%BA%8B%E5%8B%99%E6%89%8B%E6%95%B0%E6%96%99\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306e\u4e8b\u52d9\u624b\u6570\u6599<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e00\u90e8\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3067\u306f\u3001\u5951\u7d04\u624b\u7d9a\u304d\u3084\u66f8\u985e\u5be9\u67fb\u306a\u3069\u306b\u304b\u304b\u308b\u4e8b\u52d9\u624b\u6570\u6599\u3092\u5225\u9014\u8acb\u6c42\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u4e8b\u52d9\u624b\u6570\u6599\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u3068\u306f\u6027\u8cea\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u306f\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u308f\u308b\u8cbb\u7528\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u4e8b\u52d9\u624b\u6570\u6599\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306e\u4e8b\u52d9\u4f5c\u696d\u3068\u3044\u3046\u5f79\u52d9\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u5831\u916c\u3067\u3042\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u540c\u3058\u300c\u624b\u6570\u6599\u300d\u3068\u3044\u3046\u540d\u79f0\u3067\u3082\u3001\u53d6\u5f15\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u7a0e\u533a\u5206\u304c\u7570\u306a\u308b\u306e\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306e\u660e\u7d30\u306b\u300c\u4e8b\u52d9\u624b\u6570\u6599\u300d\u3068\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u9069\u5207\u306b\u51e6\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading4\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E4%BC%9A%E7%A4%BE%E3%81%AE%E5%87%BA%E5%BC%B5%E8%B2%BB\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306e\u51fa\u5f35\u8cbb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u5951\u7d04\u3092\u884c\u3046\u969b\u3001\u5bfe\u9762\u3067\u9762\u8ac7\u3084\u6253\u3061\u5408\u308f\u305b\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3068\u5229\u7528\u8005\u306e\u6240\u5728\u5730\u304c\u96e2\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306e\u62c5\u5f53\u8005\u304c\u51fa\u5f35\u3057\u3066\u8a2a\u554f\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u51fa\u5f35\u8cbb\u7528\u306e\u5185\u8a33\u306b\u306f\u3001\u79fb\u52d5\u306b\u304b\u304b\u3063\u305f\u5b9f\u8cbb\u3068\u51fa\u5f35\u624b\u6570\u6599\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u96fb\u8eca\u4ee3\u3084\u98db\u884c\u6a5f\u4ee3\u3001\u30bf\u30af\u30b7\u30fc\u4ee3\u3068\u3044\u3063\u305f\u4ea4\u901a\u8cbb\u306f\u5b9f\u8cbb\u3067\u3042\u308a\u3001\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u51fa\u5f35\u624b\u6570\u6599\u306f\u300c\u51fa\u5f35\u5bfe\u5fdc\u3068\u3044\u3046\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u898b\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u540c\u3058\u51fa\u5f35\u306b\u95a2\u3059\u308b\u8cbb\u7528\u3067\u3082\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u304c\u5206\u304b\u308c\u308b\u305f\u3081\u3001\u8acb\u6c42\u66f8\u306e\u660e\u7d30\u3067\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u51fa\u5f35\u8cbb\u306e\u9805\u76ee\u304c\u4e00\u62ec\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5185\u8a33\u3092\u660e\u793a\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post005\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E5%88%A9%E7%94%A8%E6%99%82%E3%81%AE%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%AE%E8%A8%88%E7%AE%97%E4%BE%8B\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5229\u7528\u6642\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u4f8b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5b9f\u969b\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u53d6\u5f15\u3067\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u975e\u8ab2\u7a0e\u5bfe\u8c61\u304c\u3069\u3046\u533a\u5206\u3055\u308c\u308b\u306e\u304b\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u4f8b\u3092\u3082\u3068\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070100\u4e07\u5186\u306e\u58f2\u639b\u50b5\u6a29\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3078\u8b72\u6e21\u3057\u305f\u5834\u5408\u3067\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u7387\u309210\uff05\u3001\u4e8b\u52d9\u624b\u6570\u6599\u30921\u4e07\u5186\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\uff08\u975e\u8ab2\u7a0e\uff09\uff1a100\u4e07\u5186 \u00d7 10\uff05 = 10\u4e07\u5186<\/li>\n\n\n\n<li>\u4e8b\u52d9\u624b\u6570\u6599\uff08\u8ab2\u7a0e\u5bfe\u8c61\uff09\uff1a1\u4e07\u5186<\/li>\n\n\n\n<li>\u6d88\u8cbb\u7a0e\uff0810\uff05\uff09\uff1a1\u4e07\u5186 \u00d7 10\uff05 = 1,000\u5186<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u5b9f\u969b\u306b\u4f01\u696d\u304c\u53d7\u3051\u53d6\u308b\u91d1\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>100\u4e07\u5186 \u2212 10\u4e07\u5186\uff08\u624b\u6570\u6599\uff09 \u2212 1\u4e07\u5186\uff08\u4e8b\u52d9\u624b\u6570\u6599\uff09 \u2212 1,000\u5186\uff08\u6d88\u8cbb\u7a0e\uff09= 88\u4e079,000\u5186<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u81ea\u4f53\u306f\u975e\u8ab2\u7a0e\u3067\u3082\u3001\u4ed8\u968f\u3059\u308b\u4e8b\u52d9\u624b\u6570\u6599\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u898b\u7a4d\u66f8\u3084\u8acb\u6c42\u66f8\u3067\u306e\u78ba\u8a8d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post006\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AE%E6%89%8B%E6%95%B0%E6%96%99%E3%81%AB%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%8C%E5%8A%A0%E7%AE%97%E3%81%95%E3%82%8C%E3%81%9F%E5%A0%B4%E5%90%88%E3%81%AF%E8%A6%81%E6%B3%A8%E6%84%8F\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u305f\u5834\u5408\u306f\u8981\u6ce8\u610f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u306f\u3001\u975e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8acb\u6c42\u3059\u308b\u60aa\u8cea\u306a\u696d\u8005\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u73fe\u91d1\u5316\u3092\u6025\u3050\u5229\u7528\u8005\u306e\u5f31\u307f\u306b\u4ed8\u3051\u8fbc\u307f\u3001\u4e0d\u6b63\u306b\u6d88\u8cbb\u7a0e\u3092\u52a0\u7b97\u3057\u3066\u8acb\u6c42\u3059\u308b\u624b\u53e3\u3067\u3059\u3002\u60aa\u5fb3\u696d\u8005\u3068\u5951\u7d04\u3092\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u898b\u7a4d\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306b\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u696d\u8005\u306f\u4fe1\u983c\u6027\u306b\u6b20\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post008\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AE%E6%89%8B%E6%95%B0%E6%96%99%E3%81%AB%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%8C%E5%8A%A0%E7%AE%97%E3%81%95%E3%82%8C%E3%81%9F%E5%A0%B4%E5%90%88%E3%81%AE%E5%AF%BE%E5%87%A6%E6%B3%95\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u4e07\u304c\u4e00\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e\u304c\u8ab2\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u65e9\u6025\u306b\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u5bfe\u51e6\u6cd5\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading5\"><span class=\"ez-toc-section\" id=\"%E8%B2%BB%E7%94%A8%E3%81%AE%E5%86%85%E8%A8%B3%E3%82%92%E7%A2%BA%E8%AA%8D%E3%81%99%E3%82%8B\"><\/span>\u8cbb\u7528\u306e\u5185\u8a33\u3092\u78ba\u8a8d\u3059\u308b<span 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