{"id":681,"date":"2023-08-18T14:20:16","date_gmt":"2023-08-18T05:20:16","guid":{"rendered":"https:\/\/atomfirm.com\/souzoku\/?post_type=zei&#038;p=681"},"modified":"2024-07-31T09:46:36","modified_gmt":"2024-07-31T00:46:36","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e7%94%b3%e5%91%8a%e6%9b%b8%e3%81%ae%e6%9b%b8%e3%81%8d%e6%96%b9%ef%bc%81%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e7%94%b3%e5%91%8a%e6%9b%b8%e3%82%92%e8%aa%b0%e3%81%a7%e3%82%82","status":"publish","type":"zei","link":"https:\/\/atomfirm.com\/souzoku\/zei\/681","title":{"rendered":"\u3010\u8a18\u8f09\u4f8b\u4ed8\u304d\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\uff5c\u66f8\u304f\u9806\u756a\u3084\u7528\u7d19\u306e\u5165\u624b\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"\n<div class=\"wp-block-group lead\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/p>\n\n\n\n<ul 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href=\"https:\/\/atomfirm.com\/souzoku\/zei\/681#i-7\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u66f8\u304f\u3068\u304d\u306b<em>\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58<\/em>\u304c\u308f\u304b\u308b<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u306f\u7b2c1\u8868\u304b\u3089\u7b2c15\u8868\u307e\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c15\u8868\u3082\u3042\u3063\u3066\u3001\u3069\u306e\u9806\u756a\u3067\u4f55\u3092\u66f8\u3051\u3070\u826f\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044&#8230;\u300d\u3068\u304a\u8003\u3048\u306e\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3067\u3059\u304c\u3001<strong>\u66f8\u304f\u9806\u756a\u3092\u5b88\u3063\u3066\u8a18\u8f09\u4f8b\u3092\u53c2\u8003\u306b\u4f5c\u6210\u3059\u308c\u3070\u3001\u76f8\u7d9a\u4eba\u81ea\u3089\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u3001\u6bce\u5e741\u5272\u307b\u3069\u306e\u76f8\u7d9a\u4eba\u304c\u3001\u81ea\u5206\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u300c\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3051\u308c\u3069\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u3069\u3046\u66f8\u3051\u3070\u826f\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u65b9\u300d\u306b\u5411\u3051\u3066\u3001<em>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u624b\u9806\u3084\u3001\u305d\u308c\u305e\u308c\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u4e01\u5be7\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u9806\u756a<\/h2>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u3001\u7b2c1\u8868\u304b\u3089\u7b2c15\u8868\u307e\u3067\u3042\u308a\u307e\u3059\u304c\u300115\u8868\u3059\u3079\u3066\u3092\u66f8\u304f\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u3084\u9069\u7528\u3059\u308b\u7279\u4f8b\u306b\u3088\u3063\u3066\u66f8\u304f\u66f8\u985e\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7b2c1\u8868\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u5168\u4f53\u306e\u300c\u307e\u3068\u3081\u300d\u306e\u3088\u3046\u306a\u5f79\u5272\u3067\u3042\u308b\u305f\u3081\u3001\u756a\u53f7\u9806\u306b\u7b2c1\u8868\u304b\u3089\u66f8\u304d\u59cb\u3081\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u7b2c1\u8868\u304b\u3089\u7b2c15\u8868\u306e\u5185\u5bb9\u306f\u3001\u5927\u304d\u304f\u4ee5\u4e0b\u306e3\u3064\u306b\u5206\u985e\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u5185\u5bb9<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u60c5\u5831\u3092\u66f8\u304f<\/em><br>\uff08\u7b2c9\u8868\uff5e\u7b2c15\u8868\uff09<\/li>\n\n\n\n<li><em>\u652f\u6255\u3046\u76f8\u7d9a\u7a0e\u984d\u3092\u66f8\u304f<\/em><br>\uff08\u7b2c1\u8868\uff5e\u7b2c3\u8868\uff09<\/li>\n\n\n\n<li><em>\u9069\u7528\u3059\u308b\u7279\u4f8b\u5236\u5ea6\u3092\u66f8\u304f<\/em><br>\uff08\u7b2c4\u8868\uff5e\u7b2c8\u8868\uff09<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p>\u3088\u3063\u3066\u3001\u7b2c9\u8868\u304b\u3089\u66f8\u304d\u59cb\u3081\u308b\u306e\u304c\u3001\u52b9\u7387\u3088\u304f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u2460\uff5c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u60c5\u5831\u3092\u66f8\u304f<\/h2>\n\n\n\n<p>\u307e\u305a\u306f\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u3001\u8ca1\u7523\u306e\u6982\u8981\u3084\u91d1\u984d\u3001\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u304b\u3092\u7b2c9\u8868\u304b\u3089\u7b2c15\u8868\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u5404\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u306b\u95a2\u9023\u6027\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u305e\u308c\u72ec\u7acb\u3057\u305f\u8a18\u8f09\u4f8b\u3068\u3057\u3066\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u66f8\u304f\u9806<\/th><th>\u8868\u756a\u53f7<\/th><th>\u4f5c\u6210\u3059\u308b\u30b1\u30fc\u30b9<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>\u7b2c9\u8868<\/td><td>\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/td><\/tr><tr><td>2<\/td><td>\u7b2c10\u8868<\/td><td>\u9000\u8077\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/td><\/tr><tr><td>3<\/td><td>\u8a55\u4fa1\u660e\u7d30\u66f8<\/td><td>\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408<\/td><\/tr><tr><td>4<\/td><td>\u7b2c11\u8868\u306e2\u8868<\/td><td>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/td><\/tr><tr><td>5<\/td><td>\u7b2c11\u8868\u306e2\u8868\u306e\u4ed8\u88681\uff5e4<\/td><td>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3001\u7279\u5b9a\u8a08\u753b\u5c71\u6797\u306e\u7279\u4f8b\u306a\u3069\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/td><\/tr><tr><td>6<\/td><td>\u7b2c11\u8868<\/td><td>\u5168\u3066\u306e\u30b1\u30fc\u30b9\u3067\u4f5c\u6210<\/td><\/tr><tr><td>7<\/td><td>\u7b2c12\u8868<\/td><td>\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u4eba<\/td><\/tr><tr><td>8<\/td><td>\u7b2c13\u8868<\/td><td>\u50b5\u52d9\u3092\u76f8\u7d9a\u3059\u308b\u3001\u307e\u305f\u306f\u846c\u5f0f\u8cbb\u7528\u3092\u63a7\u9664\u3059\u308b\u5834\u5408<\/td><\/tr><tr><td>9<\/td><td>\u7b2c14\u8868<\/td><td>\u76f8\u7d9a\u958b\u59cb3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/td><\/tr><tr><td>10<\/td><td>\u7b2c15\u8868<\/td><td>\u5168\u3066\u306e\u30b1\u30fc\u30b9\u3067\u4f5c\u6210<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c9\u8868\u300c\u751f\u547d\u4fdd\u967a\u91d1\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a18\u5165\u5185\u5bb9\u306f\u3001<em>\u300c\u8ab0\u304c\u3001\u4f55\u5186\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u3001\u3044\u3064\u53d7\u3051\u53d6\u3063\u305f\u304b\u300d<\/em>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306b\u306f\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308b\u305f\u3081\u3001\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u4fdd\u967a\u91d1\u304b\u3089\u975e\u8ab2\u7a0e\u67a0\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u4fa1\u683c\u3082\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u3084\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u304c\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u975e\u8ab2\u7a0e\u67a0\u3092\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c9\u8868\u300c\u751f\u547d\u4fdd\u967a\u91d1\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"698\" height=\"965\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo9.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c9\u8868\" class=\"wp-image-4381\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo9.png 698w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo9-217x300.png 217w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c10\u8868\u300c\u9000\u8077\u624b\u5f53\u91d1\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u4eba\u304c\u9000\u8077\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9000\u8077\u624b\u5f53\u91d1\u306e\u307b\u304b\u306b\u3001\u529f\u52b4\u91d1\u3084\u9000\u8077\u7d66\u4ed8\u91d1\u3092\u76f8\u7d9a\u30fb\u907a\u8d08\u3055\u308c\u305f\u5834\u5408\u306b\u3082\u7b2c10\u8868\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a18\u5165\u5185\u5bb9\u306f\u3001<em>\u300c\u8ab0\u304c\u3001\u4f55\u5186\u306e\u9000\u8077\u624b\u5f53\u91d1\u3092\u3001\u3044\u3064\u53d7\u3051\u53d6\u3063\u305f\u304b\u300d<\/em>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u9000\u8077\u624b\u5f53\u91d1\u306b\u306f\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308b\u305f\u3081\u3001\u53d7\u3051\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u304b\u3089\u975e\u8ab2\u7a0e\u67a0\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u4fa1\u683c\u3082\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u3084\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u304c\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u975e\u8ab2\u7a0e\u67a0\u3092\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c10\u8868\u300c\u9000\u8077\u624b\u5f53\u91d1\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"707\" height=\"979\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo10.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c10\u8868\" class=\"wp-image-4382\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo10.png 707w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo10-217x300.png 217w\" sizes=\"(max-width: 707px) 100vw, 707px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u300c\u8a55\u4fa1\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u571f\u5730\u3084\u5efa\u7269\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u571f\u5730\u3084\u5efa\u7269\u3054\u3068\u306b\u8a55\u4fa1\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u571f\u5730\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u300e<a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/1579\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5fc5\u8981\u306a\u300c\u571f\u5730\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9\u3092\u5fb9\u5e95\u89e3\u8aac<\/a>\u300f\u3067\u8a18\u5165\u306e\u624b\u9806\u3092\u56f3\u89e3\u3092\u7528\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c11\u306e2\u8868\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u306e\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u4eba\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3067\u8ca1\u7523\u3092\u751f\u524d\u8d08\u4e0e\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u300d\u306f\u300160\u6b73\u4ee5\u4e0a\u306e\u89aa\u3084\u7956\u7236\u6bcd\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u5b50\u3069\u3082\u3084\u5b6b\u3078\u306e2,500\u4e07\u5186\u307e\u3067\u306e\u751f\u524d\u8d08\u4e0e\u3092\u975e\u8ab2\u7a0e\u3068\u3057\u3001\u4ee3\u308f\u308a\u306b\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u8d08\u4e0e\u8ca1\u7523\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8ab2\u7a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u3001\u53d7\u3051\u305f\u5e74\u5206\u3001\u8d08\u4e0e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u73fe\u91d1\u4ee5\u5916\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u300c\u7a2e\u985e\u300d\u306e\u6b04\u306b\u300c\u6709\u4fa1\u8a3c\u5238\u300d\u3084\u300c\u571f\u5730\u300d\u306e\u3088\u3046\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c11\u306e2\u8868\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u306e\u660e\u7d30\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"664\" height=\"1014\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c11\u306e2\u8868\" class=\"wp-image-4384\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2.png 664w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-196x300.png 196w\" sizes=\"(max-width: 664px) 100vw, 664px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c11\u30fb11\u306e2\u8868\u306e\u4ed8\u88681\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u76f8\u7d9a\u3059\u308b\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u309280\uff05\u307e\u305f\u306f50\uff05\u6e1b\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8981\u4ef6\u3084\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u300e<a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/205\">\u30b1\u30fc\u30b9\u5225\u30fb\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u8a08\u7b97\u4f8b\uff01\u9069\u7528\u8981\u4ef6\u3084\u6ce8\u610f\u70b9\u3082\u89e3\u8aac<\/a>\u300f\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c11\u30fb11\u306e2\u8868\u306e\u4ed8\u88681\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"1200\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1.png\" alt=\"\u7b2c11\u30fb11\u306e2\u8868\u306e\u4ed8\u88681\" class=\"wp-image-4385\" style=\"width:840px;height:auto\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1.png 800w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1-200x300.png 200w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1-683x1024.png 683w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1-768x1152.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"721\" height=\"1115\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1-2.png\" alt=\"\u7b2c11\u30fb11\u306e2\u8868\u306e\u4ed8\u88681(\u5225\u88681)\" class=\"wp-image-4386\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1-2.png 721w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1-2-194x300.png 194w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-2-1-2-662x1024.png 662w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c11\u8868\u300c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u306e\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u7a2e\u985e\u30fb\u7d30\u76ee\u30fb\u5229\u7528\u533a\u5206\u30fb\u9298\u67c4\u7b49\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3067\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u3001\u3059\u3079\u3066\u306e\u30d7\u30e9\u30b9\u8ca1\u7523\u3092\u8a18\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u306f<em>\u975e\u8ab2\u7a0e\u67a0\u3084\u7279\u4f8b\u9069\u7528\u5f8c\u306e\u91d1\u984d\u3092\u7528\u3044\u307e\u3059\u3002<\/em><\/p>\n\n\n\n<p>\u8ca1\u7523\u306e\u7a2e\u985e\u304c\u591a\u304f\u3001\u4e00\u679a\u3067\u304a\u3055\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u4f55\u679a\u304b\u306b\u308f\u305f\u3063\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u4f55\u679a\u304b\u306b\u6e21\u308b\u5834\u5408\u3001\u7533\u544a\u66f8\u4e0b\u90e8\u306e\u5408\u8a08\u8868\u306f\u6700\u5f8c\u306e\u4e00\u679a\u306b\u306e\u307f\u66f8\u3051\u3070\u826f\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c11\u8868\u300c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u306e\u660e\u7d30\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"711\" height=\"1063\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c11\u8868\" class=\"wp-image-4383\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11.png 711w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-201x300.png 201w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo11-685x1024.png 685w\" sizes=\"(max-width: 711px) 100vw, 711px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c12\u8868\u300c\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u9069\u7528\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u300c\u7279\u4f8b\u8fb2\u5730\u7b49\u300d\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u3068\u306f\u3001\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u3001\u305d\u306e\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u5f15\u304d\u7d99\u3044\u3067\u8fb2\u696d\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u76f8\u7d9a\u7a0e\u984d\u306e\u652f\u6255\u3044\u3092\u7336\u4e88\u3057\u3066\u3082\u3089\u3048\u308b\u3068\u3044\u3046\u7279\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u652f\u6255\u3044\u304c\u3067\u304d\u305a\u3001\u8fb2\u5730\u3092\u624b\u653e\u3057\u8fb2\u696d\u3092\u8f9e\u3081\u3066\u3057\u307e\u3046\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u306b\u4f5c\u3089\u308c\u305f\u7279\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8bP.102\u300e<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2022\/pdf\/E06.pdf#page=28\" target=\"_blank\" rel=\"noopener\">\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u660e\u7d30\u66f8<\/a>\u300f\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c13\u8868\u300c\u50b5\u52d9\u304a\u3088\u3073\u846c\u5f0f\u8cbb\u7528\u306e\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u501f\u5165\u91d1\u3084\u30ed\u30fc\u30f3\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u846c\u5f0f\u8cbb\u7528\u30fb\u7d0d\u9aa8\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u306f\u7b2c11\u8868\u306e\u8ab2\u7a0e\u8ca1\u7523\u304b\u3089\u30de\u30a4\u30ca\u30b9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u5fd8\u308c\u305a\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c13\u8868\u300c\u50b5\u52d9\u304a\u3088\u3073\u846c\u5f0f\u8cbb\u7528\u306e\u660e\u7d30\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"686\" height=\"1040\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo13.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c13\u8868\" class=\"wp-image-4387\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo13.png 686w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo13-198x300.png 198w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo13-675x1024.png 675w\" sizes=\"(max-width: 686px) 100vw, 686px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c14\u8868\u300c\u66a6\u5e74\u8ab2\u7a0e\u3084\u5bc4\u9644\u3057\u305f\u8ca1\u7523\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u3001\u66a6\u5e74\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u8d08\u4e0e\u304c\u3042\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u306e\u7bc4\u56f2\u304c\u3001\u6bb5\u968e\u7684\u306b\u300c\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u300d\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7279\u5b9a\u306e\u6cd5\u4eba\u306a\u3069\u306b\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u3092\u5bc4\u9644\u3057\u305f\u5834\u5408\u3082\u3001\u3053\u3053\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u5bc4\u9644\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c14\u8868\u300c\u66a6\u5e74\u8ab2\u7a0e\u3084\u5bc4\u9644\u3057\u305f\u8ca1\u7523\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1061\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo14.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c14\u8868\" class=\"wp-image-4388\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo14.png 683w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo14-193x300.png 193w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo14-659x1024.png 659w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/><\/figure>\n\n\n\n<p class=\"mame\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/363\">\u907a\u7523\u306e\u5bc4\u4ed8\u3067\u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\uff01\u7a0e\u91d1\u9762\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u5bc4\u4ed8\u6642\u306e\u8981\u4ef6<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c15\u8868\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u7a2e\u985e\u5225\u4fa1\u683c\u8868\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u7b2c11\u8868\uff5e\u7b2c14\u8868\u307e\u3067\u306e\u5185\u5bb9\u3092\u7b2c15\u8868\u306b\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u4eba\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u306f\u30011\u679a\u3067\u306f\u66f8\u304d\u304d\u308c\u306a\u3044\u305f\u3081\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u7a2e\u985e\u5225\u4fa1\u683c\u8868\uff08\u7d9a\uff09\u300d\u3082\u4f7f\u7528\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u306e\u67a0\u3067\u56f2\u3093\u3067\u3042\u308b\u6b04\u306f\u7b2c11\u8868\uff5e\u7b2c14\u8868\u3092\u53c2\u8003\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u305d\u306e\u4ed6\u306e\u6b04\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u66f8\u3044\u3066\u3042\u308b\u6570\u5f0f\u3092\u53c2\u8003\u306b\u7b97\u51fa\u3057\u3066\u3001\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c15\u8868\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u7a2e\u985e\u5225\u4fa1\u683c\u8868\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"777\" height=\"1071\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo15.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c15\u8868\" class=\"wp-image-4389\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo15.png 777w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo15-218x300.png 218w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo15-743x1024.png 743w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo15-768x1059.png 768w\" sizes=\"(max-width: 777px) 100vw, 777px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u2461\uff5c\u652f\u6255\u3046\u76f8\u7d9a\u7a0e\u984d\u3092\u66f8\u304f<\/h2>\n\n\n\n<p>\u6b21\u306b\u3001\u7b2c9\u8868\u301c\u7b2c15\u8868\u3067\u307e\u3068\u3081\u305f\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3044\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u66f8\u304f\u9806<\/th><th>\u8868\u756a\u53f7<\/th><th>\u4f5c\u6210\u3059\u308b\u30b1\u30fc\u30b9<\/th><\/tr><\/thead><tbody><tr><td>11<\/td><td>\u7b2c1\u8868<\/td><td>\u5168\u3066\u306e\u30b1\u30fc\u30b9\u3067\u4f5c\u6210<\/td><\/tr><tr><td>12<\/td><td>\u7b2c2\u8868<\/td><td>\u5168\u3066\u306e\u30b1\u30fc\u30b9\u3067\u4f5c\u6210<\/td><\/tr><tr><td>13<\/td><td>\u7b2c3\u8868<\/td><td>\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c1\u8868\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u7b2c1\u8868\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4e2d\u3067\u3082\u300c\u307e\u3068\u3081\u300d\u306e\u5f79\u5272\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u3084\u3001\u76f8\u7d9a\u4eba\u305d\u308c\u305e\u308c\u304c\u6255\u3046\u76f8\u7d9a\u7a0e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5404\u9805\u76ee\u306b\u3001\u300c\u7b2c11\u8868\u2462\u300d\u306e\u3088\u3046\u306b\u53c2\u7167\u3059\u308b\u66f8\u985e\u756a\u53f7\u3068\u6b04\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u306a\u304c\u3089\u4f5c\u6210\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u8a18\u8f09\u4f8b\u3068\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u300e<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2022\/pdf\/E06.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300f\u306e\u7b2c1\u8868\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c1\u8868\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1409\" height=\"2145\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c1\u8868\" class=\"wp-image-4372\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1.png 1409w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-197x300.png 197w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-673x1024.png 673w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-768x1169.png 768w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-1009x1536.png 1009w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-1345x2048.png 1345w\" sizes=\"(max-width: 1409px) 100vw, 1409px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1489\" height=\"2137\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-2.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c1\u8868\uff08\u7d9a\uff09\" class=\"wp-image-4373\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-2.png 1489w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-2-209x300.png 209w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-2-713x1024.png 713w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-2-768x1102.png 768w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-2-1070x1536.png 1070w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo1-2-1427x2048.png 1427w\" sizes=\"(max-width: 1489px) 100vw, 1489px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c2\u8868\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u7b2c2\u8868\u306f\u3001\u7b2c1\u8868\u3068\u7b2c3\u8868\u306e\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a18\u8f09\u4f8b\u3068\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u300e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u300f\u306e\u7b2c2\u8868\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c2\u8868\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u8a08\u7b97\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1229\" height=\"1769\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo2.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c2\u8868\" class=\"wp-image-4374\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo2.png 1229w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo2-208x300.png 208w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo2-711x1024.png 711w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo2-768x1105.png 768w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo2-1067x1536.png 1067w\" sizes=\"(max-width: 1229px) 100vw, 1229px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c3\u8868\u300c\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u5404\u4eba\u306e\u7b97\u51fa\u7a0e\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u7b2c3\u8868\u306f\u3001\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u4e2d\u306b\u300c\u8fb2\u696d\u76f8\u7d9a\u4eba\u300d\u304c\u3044\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8bP.83\u300e<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2022\/pdf\/E06.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u306b\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u5404\u4eba\u306e\u7b97\u51fa\u7a0e\u984d\u306e\u8a08\u7b97\u66f8<\/a>\u300f\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u2462\uff5c\u9069\u7528\u3059\u308b\u7279\u4f8b\u5236\u5ea6\u3092\u66f8\u304f<\/h2>\n\n\n\n<p>\u6700\u5f8c\u306b\u3001\u7a0e\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308c\u3070\u3001\u7b2c4\u8868\u301c\u7b2c8\u8868\u306e\u8a72\u5f53\u3059\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306f\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u6570\u767e\u4e07\u5186\u304b\u3089\u6570\u5343\u4e07\u5186\u898f\u6a21\u3067\u7a0e\u8ca0\u62c5\u304c\u6e1b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3067\u304d\u308b\u7279\u4f8b\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u300e<a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/419\">\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u7279\u4f8b\u30fb\u5236\u5ea69\u3064\uff5c\u7d0d\u7a0e\u7336\u4e88\u30fb\u5ef6\u7d0d\u30fb\u7269\u7d0d\u3082\u7d39\u4ecb<\/a>\u300f\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u66f8\u304f\u9806<\/th><th>\u8868\u756a\u53f7<\/th><th>\u4f5c\u6210\u3059\u308b\u30b1\u30fc\u30b9<\/th><\/tr><\/thead><tbody><tr><td>14<\/td><td>\u7b2c4\u8868<\/td><td>\u5144\u5f1f\u59c9\u59b9\u3084\u5b6b\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/td><\/tr><tr><td>15<\/td><td>\u7b2c4\u8868\u306e2<\/td><td>\u76f8\u7d9a\u958b\u59cb3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/td><\/tr><tr><td>16<\/td><td>\u7b2c5\u8868<\/td><td>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u3059\u308b\u5834\u5408<\/td><\/tr><tr><td>17<\/td><td>\u7b2c6\u8868<\/td><td>\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/td><\/tr><tr><td>18<\/td><td>\u7b2c7\u8868<\/td><td>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/td><\/tr><tr><td>19<\/td><td>\u7b2c8\u8868<\/td><td>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u30fb\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/td><\/tr><tr><td>20<\/td><td>\u7b2c8\u8868\u306e8<\/td><td>\u7b2c6\u8868\uff5e\u7b2c8\u8868\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c4\u8868\u300c\u76f8\u7d9a\u7a0e\u984d\u306e\u52a0\u7b97\u91d1\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u7b2c4\u8868\u306f\u3001\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u4e2d\u306b\u3001\u300c\u914d\u5076\u8005\u300d\u3068\u3001\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u4ee3\u8972\u3057\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u76f4\u7cfb\u5351\u5c5e\u3092\u542b\u3080\uff09\u300d<strong>\u4ee5\u5916\u306e\u4eba<\/strong>\u304c\u3044\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u306b\u3044\u308b\u5834\u5408\u3084\u3001\u5b6b\u304c\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306b\u306f\u3001\u300c<em>\u914d\u5076\u8005\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u4ee5\u5916\u306e\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u3068\u3001\u8a72\u5f53\u8005\u306f\u76f8\u7d9a\u7a0e\u304c2\u5272\u52a0\u7b97\u3055\u308c\u308b<\/em>\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7b2c4\u8868\u306b\u306f\u3001\u3053\u306e2\u5272\u52a0\u7b97\u304c\u9069\u7528\u3055\u308c\u308b\u4eba\u3068\u30012\u5272\u52a0\u7b97\u306b\u3088\u3063\u3066\u7a0e\u8ca0\u62c5\u304c\u4f55\u5186\u5897\u3048\u308b\u304b\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c4\u8868\u300c\u76f8\u7d9a\u7a0e\u984d\u306e\u52a0\u7b97\u91d1\u984d\u306e\u8a08\u7b97\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"584\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo4.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c4\u8868\" class=\"wp-image-4375\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo4.png 683w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo4-300x257.png 300w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c4\u8868\u306e2\u300c\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\uff08\u6bb5\u968e\u7684\u306b7\u5e74\u306b\u5ef6\u9577\uff09\u4ee5\u5185\u306b\u3001\u66a6\u5e74\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\uff087\u5e74\uff09\u4ee5\u5185\u306b\u3001\u66a6\u5e74\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3059\u3067\u306b\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u8ca1\u7523\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u652f\u6255\u3063\u305f\u8d08\u4e0e\u7a0e\u984d\u5206\u3092\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\uff09\u3002<\/strong>\u305d\u306e\u5dee\u3057\u5f15\u304f\u91d1\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046\u306e\u304c\u3053\u306e\u7b2c4\u8868\u306e2\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u539f\u5247\u3001\u524d\u8ff0\u3057\u305f\u7b2c14\u8868\u300c\u66a6\u5e74\u8ab2\u7a0e\u3084\u5bc4\u9644\u3057\u305f\u8ca1\u7523\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u3068\u30bb\u30c3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5e74\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u3067\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306f\u3001\u8d08\u4e0e\u7a0e\u3067\u306f\u306a\u304f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001<em>\u751f\u524d\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u304c\u6b7b\u4ea1\u3057\u305f\u5e74\u306e\u3082\u306e\u3060\u3051\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u7b2c4\u8868\u306e2\u306e\u4f5c\u6210\u306f\u4e0d\u8981\u3067\u3059\u3002<\/em><\/p>\n\n\n\n<p><em>\u3010\u7b2c4\u8868\u306e2\u300c\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1099\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo4-2.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c4\u8868\u306e2\" class=\"wp-image-4376\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo4-2.png 725w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo4-2-198x300.png 198w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo4-2-676x1024.png 676w\" sizes=\"(max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c5\u8868\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3068\u306f\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u3046\u3061\u3001\u6700\u4f4e\u3067\u30821\u51046,000\u4e07\u5186\u307e\u3067\u76f8\u7d9a\u7a0e\u304c\u7121\u7a0e\u306b\u306a\u308b\u7279\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7279\u4f8b\u3067\u3001\u914d\u5076\u8005\u304c\u652f\u6255\u3046\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001<strong>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3067\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981<\/strong>\u306a\u306e\u3067\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c5\u8868\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u984d\u306e\u8a08\u7b97\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"678\" height=\"1004\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo5.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c5\u8868\" class=\"wp-image-4377\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo5.png 678w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo5-203x300.png 203w\" sizes=\"(max-width: 678px) 100vw, 678px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c6\u8868\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b18\u6b73\u672a\u6e80\u306e\u672a\u6210\u5e74\u8005\u304c\u3001\u76f8\u7d9a\u3084\u907a\u8d08\u7b49\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u652f\u6255\u3046\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u969c\u5bb3\u8005\u304c\u3001\u76f8\u7d9a\u3084\u907a\u8d08\u7b49\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u652f\u6255\u3046\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c6\u8868\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"685\" height=\"1103\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo6.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c6\u8868\" class=\"wp-image-4378\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo6.png 685w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo6-186x300.png 186w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo6-636x1024.png 636w\" sizes=\"(max-width: 685px) 100vw, 685px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c7\u8868\u300c\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u3092\u7d4c\u9a13\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3068\u306f\u300110\u5e74\u4ee5\u5185\u306b\u9023\u7d9a\u3057\u3066\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c\u904e\u91cd\u306b\u306a\u308b\u306e\u3092\u9632\u3050\u305f\u3081\u3001\u4eca\u56de\u306e\u76f8\u7d9a\u3067\u767a\u751f\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u63a7\u9664\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c7\u8868\u300c\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"681\" height=\"1009\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo7.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c7\u8868\" class=\"wp-image-4379\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo7.png 681w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo7-202x300.png 202w\" sizes=\"(max-width: 681px) 100vw, 681px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c8\u8868\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u984d\u30fb\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u8ab2\u7a0e\u5bfe\u8c61\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u3001\u5916\u56fd\u306b\u3042\u308b\u3082\u306e\u304c\u3042\u308a\u3001\u304b\u3064\u305d\u306e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u73fe\u5730\u3067\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u300c\u7279\u4f8b\u8fb2\u5730\u7b49\u300d\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c8\u306e8\u8868\u300c\u7a0e\u984d\u63a7\u9664\u984d\u53ca\u3073\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u5185\u8a33\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u7b2c6\u8868\uff5e\u7b2c8\u8868\u307e\u3067\u306e\u7a0e\u984d\u63a7\u9664\u3084\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><em>\u3010\u7b2c8\u306e8\u8868\u300c\u7a0e\u984d\u63a7\u9664\u984d\u53ca\u3073\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u5185\u8a33\u66f8\u300d\u8a18\u8f09\u4f8b\u3011<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"758\" height=\"1045\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo8-8.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c8\u306e8\u8868\" class=\"wp-image-4380\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo8-8.png 758w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo8-8-218x300.png 218w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/sinkokusyo8-8-743x1024.png 743w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7528\u7d19\u306e\u5165\u624b\u65b9\u6cd5<\/h2>\n\n\n\n<p><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7528\u7d19\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067PDF\u5f62\u5f0f\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/strong>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305fPDF\u3092\u5370\u5237\u3059\u308b\u3053\u3068\u3067\u7d19\u306e\u7533\u544a\u66f8\u3092\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001<em>\u304a\u8fd1\u304f\u306e\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/em><\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u3067\u884c\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7528\u7d19\u306e\u53d7\u3051\u53d6\u308a\u306e\u307f\u3067\u3042\u308c\u3070\u3001\u3069\u3053\u306e\u7a0e\u52d9\u7f72\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u5834\u5408\u306f\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/2223-01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u624b\u7d9a<\/a>\u300f\u304b\u3089\u3001\u8a72\u5f53\u5e74\u5ea6\u3092\u9078\u629e\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u53d6\u5f97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"mame\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/4414\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3069\u3053\u306e\u7a0e\u52d9\u7f72\u306b\u3059\u308b\uff1f\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306e\u8abf\u3079\u65b9\u3082\u89e3\u8aac<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<h3 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