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href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\">e-Gov\u6cd5\u4ee4\u691c\u7d22\uff5c\u6240\u5f97\u7a0e\u6cd5<\/a><\/p>\n<\/blockquote>\n\n\n\n\n\n\n\n<p>\u6240\u5f97\u3068\u306f\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3001\u7c21\u5358\u306b\u3044\u3046\u3068\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u5229\u76ca\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5229\u76ca\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e8b\u696d\u3092\u59cb\u3081\u308b\u5834\u5408\u3001\u6cd5\u5f8b\u7684\u306b\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u306f\u300c\u7fa9\u52d9\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u58f2\u4e0a\u306b\u3088\u3063\u3066\u306f\u6276\u990a\u304b\u3089\u5916\u308c\u308b<\/h3>\n\n\n\n<p>\u4e00\u822c\u7684\u306b\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u5065\u5eb7\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u305f\u3081\u3001\u5065\u5eb7\u4fdd\u967a\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u300d\u3068\u306a\u3063\u305f\u6642\u70b9\u3067\u3001\u6240\u5f97\u304c130\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u306a\u304f\u3066\u3082\u6276\u990a\u5bfe\u8c61\u5916\u3068\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u81ea\u5206\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u601d\u308f\u306c\u8ca0\u62c5\u5897\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u914d\u5076\u8005\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u304c\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306e\u6276\u990a\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 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href=\"https:\/\/jsite.mhlw.go.jp\/okayama-roudoukyoku\/content\/contents\/002117538.pdf\">\u539a\u751f\u52b4\u50cd\u7701\uff5c\uff5e\u81ea\u55b6\u958b\u59cb\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u65b9\u3078\uff5e<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9752\u8272\u7533\u544a\u306b\u306f\u8907\u5f0f\u7c3f\u8a18\u306e\u77e5\u8b58\u304c\u5fc5\u8981<\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306765\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u3068\u3044\u3046\u65b9\u6cd5\u3067\u306e\u5e33\u7c3f\u7ba1\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002\u6163\u308c\u306a\u3044\u65b9\u306b\u306f\u5c11\u3057\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304f\u611f\u3058\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br><br>\u305f\u3060\u3057\u3001\u73fe\u5728\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5c02\u9580\u77e5\u8b58\u304c\u306a\u304f\u3066\u3082\u8907\u5f0f\u7c3f\u8a18\u3067\u306e\u8a18\u5e33\u304c\u3067\u304d\u307e\u3059\u3002\u4e8b\u524d\u306b\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u6e96\u5099\u3057\u3066\u304a\u3051\u3070\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u78ba\u5b9a\u7533\u544a\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u65b9\u6cd5<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"500\" height=\"333\" src=\"https:\/\/medical-esthe.com\/column\/wp-content\/uploads\/2025\/10\/32387866_m.jpg\" alt=\"\" class=\"wp-image-203\" srcset=\"https:\/\/medical-esthe.com\/column\/wp-content\/uploads\/2025\/10\/32387866_m.jpg 500w, https:\/\/medical-esthe.com\/column\/wp-content\/uploads\/2025\/10\/32387866_m-300x200.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure>\n\n\n\n<p>\u958b\u696d\u5c4a\u3092\u51fa\u3059\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3084\u63d0\u51fa\u30bf\u30a4\u30df\u30f3\u30b0\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u63d0\u51fa\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u958b\u696d\u624b\u7d9a\u304d\u30fb\u5c4a\u51fa\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n\n\n\n<p>\u958b\u696d\u624b\u7d9a\u304d\u3092\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\">\u958b\u696d\u5c4a<\/a>\u300d\u3068\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\">\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/onatsu\/index.htm\">\u56fd\u7a0e\u5e81\uff5c\u4ee4\u548c7\u5e741\u6708\u304b\u3089\u306e\u7533\u544a\u66f8\u7b49\u306e\u63a7\u3048\u3078\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306b\u3064\u3044\u3066<\/a><\/p>\n\n\n\n<h3 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