{"id":1151,"date":"2026-03-03T11:00:00","date_gmt":"2026-03-03T02:00:00","guid":{"rendered":"https:\/\/cr-tax.jp\/blog\/?p=1151"},"modified":"2026-02-13T10:52:50","modified_gmt":"2026-02-13T01:52:50","slug":"%e6%b1%ba%e7%ae%97%e7%9b%b4%e5%89%8d%e3%81%ae3%e6%9c%88%e3%81%ab%e3%82%84%e3%81%a3%e3%81%a6%e3%81%af%e3%81%84%e3%81%91%e3%81%aa%e3%81%84%e7%a8%8e%e5%8b%99%e5%af%be%e5%bf%9c%ef%bc%9a%e7%84%a6%e3%82%8a","status":"publish","type":"post","link":"https:\/\/cr-tax.jp\/blog\/?p=1151","title":{"rendered":"\u6c7a\u7b97\u76f4\u524d\u306e3\u6708\u306b\u3084\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u7a0e\u52d9\u5bfe\u5fdc\uff1a\u7126\u308a\u304c\u62db\u304f\u30ea\u30b9\u30af"},"content":{"rendered":"\n<h2 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class=\"has-fixed-layout\"><thead><tr><th>\u8a00\u3044\u8a33<\/th><th>\u8abf\u67fb\u5b98\u306e\u5224\u65ad<\/th><\/tr><\/thead><tbody><tr><td>\u300c\u4e00\u6642\u7684\u306b\u501f\u308a\u305f\u3060\u3051\u300d<\/td><td>\u6bce\u5e74\u6b8b\u3063\u3066\u3044\u308c\u3070\u5e38\u614b\u5316\u3068\u5224\u65ad<\/td><\/tr><tr><td>\u300c\u6765\u671f\u306b\u8fd4\u3059\u4e88\u5b9a\u300d<\/td><td>\u8a08\u753b\u304c\u3042\u3063\u3066\u3082\u4eca\u671f\u306e\u4e8b\u5b9f\u306f\u5909\u308f\u3089\u306a\u3044<\/td><\/tr><tr><td>\u300c\u4f1a\u793e\u306e\u304a\u91d1\u3092\u4f7f\u3063\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u300d<\/td><td>\u6c7a\u7b97\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u6642\u70b9\u3067\u8a8d\u8b58\u3042\u308a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u6b63\u3057\u3044\u5bfe\u5fdc<\/h3>\n\n\n\n<p><strong>\u4eca\u3059\u3050\u3084\u308b\u3053\u3068\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5f79\u54e1\u52d8\u5b9a\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d<\/li>\n\n\n\n<li>3\u6708\u4e2d\u306b\u7cbe\u7b97\u3059\u308b\n<ul class=\"wp-block-list\">\n<li>\u5f79\u54e1\u8cb8\u4ed8\u91d1 \u2192 \u500b\u4eba\u8cc7\u91d1\u3067\u8fd4\u6e08\u3001\u307e\u305f\u306f\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d<\/li>\n\n\n\n<li>\u5f79\u54e1\u7acb\u66ff\u91d1 \u2192 \u4f1a\u793e\u304b\u3089\u7cbe\u7b97<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u3069\u3046\u3057\u3066\u3082\u6b8b\u308b\u5834\u5408\u306f\u3001\u8fd4\u6e08\u8a08\u753b\u3092\u6587\u66f8\u5316<\/li>\n<\/ol>\n\n\n\n<p><strong>\u91cd\u8981\uff1a<\/strong> 3\u6708\u4e2d\u306b\u7cbe\u7b97\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u6700\u4f4e\u3067\u3082\u300c\u306a\u305c\u6b8b\u3063\u3066\u3044\u308b\u306e\u304b\u300d\u300c\u3044\u3064\u307e\u3067\u306b\u7cbe\u7b97\u3059\u308b\u306e\u304b\u300d\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">NG\u5bfe\u5fdc\u2462 \u99c6\u3051\u8fbc\u307f\u7d4c\u8cbb\u306e\u8a08\u4e0a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u306a\u305cNG\u306a\u306e\u304b<\/h3>\n\n\n\n<p>3\u6708\u3060\u3051\u7a81\u7136\u5897\u3048\u308b\u7d4c\u8cbb\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067<strong>\u6700\u3082\u76ee\u7acb\u3064\u30b5\u30a4\u30f3<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u79d1\u76ee\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e83\u544a\u8cbb<\/li>\n\n\n\n<li>\u5916\u6ce8\u8cbb<\/li>\n\n\n\n<li>\u4fee\u7e55\u8cbb<\/li>\n\n\n\n<li>\u6d88\u8017\u54c1\u8cbb<\/li>\n<\/ul>\n\n\n\n<p>\u8abf\u67fb\u5b98\u306f\u524d\u5e74\u306e\u540c\u6708\u3068\u6bd4\u8f03\u3059\u308b\u306e\u3067\u3001\u300c3\u6708\u3060\u3051\u6025\u5897\u300d\u306f\u5373\u5ea7\u306b\u767a\u898b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u30d1\u30bf\u30fc\u30f3<\/h3>\n\n\n\n<p><strong>\u30d1\u30bf\u30fc\u30f31\uff1a\u7bc0\u7a0e\u306e\u305f\u3081\u306e\u99c6\u3051\u8fbc\u307f<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u300c\u5229\u76ca\u304c\u51fa\u305d\u3046\u3060\u304b\u3089\u30013\u6708\u306b\u5e83\u544a\u3092\u524d\u6255\u3044\u3057\u3088\u3046\u300d<\/li>\n\n\n\n<li>\u300c\u6c7a\u7b97\u524d\u306b\u6d88\u8017\u54c1\u3092\u307e\u3068\u3081\u8cb7\u3044\u3057\u3088\u3046\u300d<\/li>\n<\/ul>\n\n\n\n<p>\u2192 \u5b9f\u614b\u304c\u3042\u308a\u3001\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u3089\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u300c\u4f7f\u3063\u3066\u3044\u306a\u3044\u300d\u300c\u6765\u671f\u5206\u3092\u524d\u5012\u3057\u300d\u3060\u3068\u5426\u8a8d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30d1\u30bf\u30fc\u30f32\uff1a\u5f8c\u4ed8\u3051\u306e\u7d4c\u8cbb\u8a08\u4e0a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u300c\u305d\u3046\u3044\u3048\u3070\u3042\u306e\u652f\u6255\u3044\u3001\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u304b\u3082\u300d<\/li>\n\n\n\n<li>\u300c3\u6708\u4e2d\u306b\u5951\u7d04\u3057\u305f\u3053\u3068\u306b\u3057\u3088\u3046\u300d<\/li>\n<\/ul>\n\n\n\n<p>\u2192 \u5b9f\u969b\u306e\u53d6\u5f15\u65e5\u3068\u66f8\u985e\u306e\u65e5\u4ed8\u304c\u77db\u76fe\u3059\u308b\u3068\u3001\u67b6\u7a7a\u7d4c\u8cbb\u3092\u7591\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8abf\u67fb\u5b98\u304c\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/h3>\n\n\n\n<p>3\u6708\u306b\u8a08\u4e0a\u3055\u308c\u305f\u7d4c\u8cbb\u306b\u3064\u3044\u3066\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u5b9f\u614b\u304c\u3042\u308b\u304b<\/strong>\uff1a\u672c\u5f53\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u306e\u304b\u3001\u5546\u54c1\u3092\u4f7f\u3063\u305f\u306e\u304b<\/li>\n\n\n\n<li><strong>\u6210\u679c\u7269\u304c\u3042\u308b\u304b<\/strong>\uff1a\u5916\u6ce8\u306a\u3089\u5831\u544a\u66f8\u3001\u5e83\u544a\u306a\u3089\u63b2\u8f09\u8a3c\u660e\u306a\u3069<\/li>\n\n\n\n<li><strong>\u5f53\u671f\u306e\u7d4c\u8cbb\u304b<\/strong>\uff1a\u652f\u6255\u6642\u671f\u3068\u4f7f\u7528\u6642\u671f\u304c\u5f53\u671f\u304b<\/li>\n\n\n\n<li><strong>\u524d\u5e74\u3068\u6bd4\u8f03<\/strong>\uff1a\u306a\u305c\u4eca\u5e74\u3060\u30513\u6708\u306b\u96c6\u4e2d\u3057\u305f\u306e\u304b<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u6b63\u3057\u3044\u5bfe\u5fdc<\/h3>\n\n\n\n<p><strong>\u99c6\u3051\u8fbc\u307f\u7d4c\u8cbb\u304c\u672c\u5f53\u306b\u5fc5\u8981\u306a\u5834\u5408\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5951\u7d04\u66f8\u3092\u3057\u3063\u304b\u308a\u4f5c\u308b\uff08\u65e5\u4ed8\u3001\u5185\u5bb9\u3001\u91d1\u984d\uff09<\/li>\n\n\n\n<li>\u6210\u679c\u7269\u3092\u8a18\u9332\u3059\u308b<\/li>\n\n\n\n<li>\u306a\u305c3\u6708\u306b\u5fc5\u8981\u3060\u3063\u305f\u304b\u7406\u7531\u3092\u660e\u78ba\u306b<\/li>\n\n\n\n<li>\u8a3c\u62e0\u3092\u4fdd\u7ba1\u3059\u308b<\/li>\n<\/ol>\n\n\n\n<p><strong>\u4eca\u3067\u304d\u308b\u3053\u3068\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3\u6708\u306b\u8a08\u4e0a\u4e88\u5b9a\u306e\u7d4c\u8cbb\u3092\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7<\/li>\n\n\n\n<li>\u5404\u9805\u76ee\u306b\u3064\u3044\u3066\u300c\u5b9f\u614b\u300d\u300c\u6210\u679c\u7269\u300d\u300c\u7406\u7531\u300d\u3092\u78ba\u8a8d<\/li>\n\n\n\n<li>\u8aac\u660e\u304c\u5f31\u3044\u3082\u306e\u306f\u8a08\u4e0a\u3092\u898b\u9001\u308b\u3053\u3068\u3082\u691c\u8a0e<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">NG\u5bfe\u5fdc\u2463 \u7406\u7531\u306a\u304f\u68da\u5378\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3059\u308b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u306a\u305cNG\u306a\u306e\u304b<\/h3>\n\n\n\n<p>\u5728\u5eab\u306e\u8a55\u4fa1\u640d\uff08\u5546\u54c1\u306e\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u305f\u306e\u3067\u5e33\u7c3f\u4fa1\u683c\u3092\u4e0b\u3052\u308b\u51e6\u7406\uff09\u306f\u3001\u5229\u76ca\u8abf\u6574\u306b\u4f7f\u308f\u308c\u3084\u3059\u3044\u9805\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8a55\u4fa1\u640d\u304c\u8a8d\u3081\u3089\u308c\u308b\u306b\u306f\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u7d99\u7d9a\u6027<\/strong>\uff1a\u6bce\u5e74\u540c\u3058\u57fa\u6e96\u3067\u8a55\u4fa1\u3057\u3066\u3044\u308b<\/li>\n\n\n\n<li><strong>\u5408\u7406\u6027<\/strong>\uff1a\u8a55\u4fa1\u3092\u4e0b\u3052\u308b\u7406\u7531\u304c\u59a5\u5f53<\/li>\n\n\n\n<li><strong>\u5ba2\u89b3\u6027<\/strong>\uff1a\u7b2c\u4e09\u8005\u304c\u898b\u3066\u3082\u7d0d\u5f97\u3067\u304d\u308b\u6839\u62e0<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u5931\u6557\u4f8b<\/h3>\n\n\n\n<p><strong>\u30b1\u30fc\u30b91\uff1a\u6c7a\u7b97\u76f4\u524d\u306e\u7a81\u7136\u306e\u8a55\u4fa1\u640d<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3\u6708\u306b\u306a\u3063\u3066\u300c\u3053\u306e\u5728\u5eab\u3001\u53e4\u304f\u306a\u3063\u305f\u304b\u3089\u8a55\u4fa1\u640d\u306b\u3057\u3088\u3046\u300d<\/li>\n\n\n\n<li>\u3067\u3082\u524d\u5e74\u307e\u3067\u306f\u540c\u3058\u5728\u5eab\u3092\u8a55\u4fa1\u640d\u306b\u3057\u3066\u3044\u306a\u3044 \u2192 \u7d99\u7d9a\u6027\u304c\u306a\u3044\u3068\u3057\u3066\u5426\u8a8d\u3055\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<p><strong>\u30b1\u30fc\u30b92\uff1a\u6839\u62e0\u304c\u66d6\u6627<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u300c\u58f2\u308c\u306a\u3044\u304b\u3089\u300d\u3068\u3044\u3046\u3060\u3051\u3067\u8a55\u4fa1\u640d<\/li>\n\n\n\n<li>\u5e02\u5834\u4fa1\u683c\u306e\u30c7\u30fc\u30bf\u306a\u3057<\/li>\n\n\n\n<li>\u7269\u7406\u7684\u306a\u52a3\u5316\u306e\u8a3c\u62e0\u306a\u3057 \u2192 \u5ba2\u89b3\u6027\u304c\u306a\u3044\u3068\u3057\u3066\u5426\u8a8d\u3055\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u6b63\u3057\u3044\u5bfe\u5fdc<\/h3>\n\n\n\n<p><strong>\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u660e\u78ba\u306a\u57fa\u6e96\u3092\u8a2d\u3051\u308b<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u300c1\u5e74\u4ee5\u4e0a\u5728\u5eab\u306f20%\u8a55\u4fa1\u6e1b\u300d\u306a\u3069<\/li>\n\n\n\n<li>\u305d\u306e\u57fa\u6e96\u3092\u6bce\u5e74\u9069\u7528<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u6839\u62e0\u8cc7\u6599\u3092\u6e96\u5099<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u5e02\u5834\u4fa1\u683c\u306e\u4e0b\u843d\u3092\u793a\u3059\u30c7\u30fc\u30bf<\/li>\n\n\n\n<li>\u7269\u7406\u7684\u52a3\u5316\u306e\u5199\u771f<\/li>\n\n\n\n<li>\u5c02\u9580\u5bb6\u306e\u610f\u898b\u66f8<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u524d\u5e74\u3068\u306e\u6bd4\u8f03<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u524d\u5e74\u3082\u540c\u3058\u57fa\u6e96\u3067\u8a55\u4fa1\u3057\u305f\u304b<\/li>\n\n\n\n<li>\u6025\u6fc0\u306a\u5909\u5316\u304c\u3042\u308c\u3070\u7406\u7531\u3092\u8aac\u660e<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><strong>\u4eca\u3067\u304d\u308b\u3053\u3068\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u5eab\u8a55\u4fa1\u306e\u30eb\u30fc\u30eb\u304c\u660e\u6587\u5316\u3055\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d<\/li>\n\n\n\n<li>\u524d\u5e74\u3068\u540c\u3058\u57fa\u6e96\u3067\u8a55\u4fa1\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d<\/li>\n\n\n\n<li>\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3001\u6839\u62e0\u8cc7\u6599\u3092\u6e96\u5099<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">NG\u5bfe\u5fdc\u2464 \u7a0e\u7406\u58eb\u4efb\u305b\u3067\u5185\u5bb9\u3092\u7406\u89e3\u3057\u306a\u3044<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u306a\u305cNG\u306a\u306e\u304b<\/h3>\n\n\n\n<p>3\u6708\u306f\u7a0e\u7406\u58eb\u3068\u306e\u3084\u308a\u53d6\u308a\u304c\u5897\u3048\u308b\u6642\u671f\u3067\u3059\u304c\u3001\u3053\u3053\u3067<strong>\u5185\u5bb9\u3092\u7406\u89e3\u3057\u306a\u3044\u307e\u307e\u9032\u3081\u308b<\/strong>\u306e\u306f\u975e\u5e38\u306b\u5371\u967a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u8cea\u554f\u3055\u308c\u308b\u306e\u306f\u7a0e\u7406\u58eb\u3067\u306f\u306a\u304f\u3001<strong>\u7d4c\u55b6\u8005\u81ea\u8eab<\/strong>\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u5834\u9762<\/h3>\n\n\n\n<p><strong>\u5834\u97621\uff1a\u7a0e\u7406\u58eb\u304b\u3089\u306e\u8cea\u554f\u306b\u9069\u5f53\u306b\u7b54\u3048\u308b<\/strong><\/p>\n\n\n\n<ul 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class=\"wp-block-list\">\n<li><strong>\u8cea\u554f\u3055\u308c\u305f\u3089\u5fc5\u305a\u78ba\u8a8d<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u300c\u25cb\u25cb\u3067\u826f\u3044\u3067\u3059\u304b\uff1f\u300d\u2192 \u5b9f\u614b\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u7b54\u3048\u308b<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u6570\u5b57\u306e\u610f\u5473\u3092\u805e\u304f<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u300c\u3053\u306e\u6b8b\u9ad8\u306f\u4f55\u3067\u3059\u304b\uff1f\u300d\u3068\u7a4d\u6975\u7684\u306b\u8cea\u554f<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u8abf\u6574\u306e\u7406\u7531\u3092\u7406\u89e3\u3059\u308b<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u300c\u306a\u305c\u3053\u306e\u51e6\u7406\u3092\u3057\u305f\u306e\u304b\u300d\u3092\u5fc5\u305a\u805e\u304f<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u6708\u6b21\u3067\u78ba\u8a8d\u3059\u308b\u7fd2\u6163<\/strong>\n<ul 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