{"id":1212,"date":"2025-12-02T18:06:57","date_gmt":"2025-12-02T09:06:57","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=1212"},"modified":"2025-12-09T09:57:23","modified_gmt":"2025-12-09T00:57:23","slug":"2026%e5%b9%b4%e5%8a%b4%e5%83%8d%e5%9f%ba%e6%ba%96%e6%b3%95%e6%94%b9%e6%ad%a3%ef%bd%9e%e7%b4%8440%e5%b9%b4%e3%81%b6%e3%82%8a%e3%81%ae%e5%a4%a7%e6%94%b9%e6%ad%a3%ef%bc%8f%e3%81%93%e3%81%93%e3%81%a0","status":"publish","type":"post","link":"https:\/\/jga-tax.jp\/?p=1212","title":{"rendered":"2026\u5e74\u52b4\u50cd\u57fa\u6e96\u6cd5\u6539\u6b63\uff5e\u7d0440\u5e74\u3076\u308a\u306e\u5927\u6539\u6b63\uff0f\u3053\u3053\u3060\u3051\u306f\u62bc\u3055\u3048\u305f\u3044\u30dd\u30a4\u30f3\u30c8\uff5e"},"content":{"rendered":"<p>\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"https:\/\/jga-tax.jp\/\">JGA\u7a0e\u7406\u58eb\u6cd5\u4eba\uff0f\u7a0e\u7406\u58eb\u306e\u7247\u702c<\/a>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2026\u5e74\u524d\u5f8c\u306e\u56fd\u4f1a\u5be9\u8b70\u3092\u898b\u636e\u3048\u3066\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u898b\u76f4\u3057\u306e\u8b70\u8ad6\u304c\u6d3b\u767a\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3068\u304f\u306b\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u300c\u52b4\u50cd\u57fa\u6e96\u95a2\u4fc2\u6cd5\u5236\u7814\u7a76\u4f1a\u300d\u5831\u544a\u66f8\uff082025\u5e741\u6708\u516c\u8868\uff09\u3084\u3001\u305d\u306e\u5f8c\u306e\u52b4\u50cd\u653f\u7b56\u5be9\u8b70\u4f1a\uff08\u52b4\u50cd\u6761\u4ef6\u5206\u79d1\u4f1a\uff09\u8cc7\u6599\u3067\u306f\u3001\u4eca\u5f8c\u306e\u6cd5\u6539\u6b63\u306b\u5411\u3051\u305f\u8ad6\u70b9\u304c\u5177\u4f53\u7684\u306b\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5df7\u3067\u306f40\u5e74\u3076\u308a\u306e\u5927\u6539\u6b63\u3068\u8a00\u308f\u308c\u308b\u4eca\u56de\u306e\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u4e2d\u8eab\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\uff01<br \/>\n\u203b2025\u5e7411\u6708\u6642\u70b9\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u5185\u5bb9\u3092\u76db\u308a\u8fbc\u3093\u3060\u300c\u52b4\u50cd\u57fa\u6e96\u6cd5\u6539\u6b63\u6848\u300d\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u300c\u691c\u8a0e\u4e2d\u300d\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u78ba\u5b9a\u60c5\u5831\u3067\u306f\u306a\u3044\u65e8\u306e\u3054\u8a8d\u8b58\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u30b3\u30e9\u30e0\u3067\u306f\u3001\u4f01\u696d\u5b9f\u52d9\u306b\u5f71\u97ff\u304c\u5927\u304d\u305d\u3046\u306a<span class=\"marker-halfRed\"><strong>\uff14\u3064\u306e\u8ad6\u70b9\uff08\u6cd5\u5b9a\u4f11\u65e5\u3001\u52e4\u52d9\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u3001\u6709\u7d66\u4f11\u6687\u3001\u526f\u696d\uff09<\/strong><\/span>\u306b\u7d5e\u3063\u3066\u3001\u6b21\u306e\u5185\u5bb9\u3092\u6574\u7406\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff1c4\u3064\u306e\u8ad6\u70b9\u306e\u6574\u7406\uff1e<\/p>\n<p><strong>\u2460\u73fe\u884c\u30eb\u30fc\u30eb\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p><strong>\u2461\u5831\u544a\u66f8\u306a\u3069\u3067\u3069\u306e\u3088\u3046\u306a\u898b\u76f4\u3057\u65b9\u5411\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p><strong>\u2462\u4f01\u696d\u3068\u3057\u3066\u4eca\u304b\u3089\u4f55\u3092\u6e96\u5099\u3059\u3079\u304d\u304b<\/strong><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfRed\"><strong>\uff11\uff0e\u9023\u7d9a\u52e4\u52d9\u306e\u4e0a\u9650\u898f\u5236\u3068\u300c\u6cd5\u5b9a\u4f11\u65e5\u300d\u306e\u660e\u78ba\u5316<\/strong><\/span><\/p>\n<p><strong><span class=\"marker-thinRed\">\u00a0\uff1c\u73fe\u884c\u30eb\u30fc\u30eb\uff1e<\/span><\/strong><\/p>\n<ul>\n<li>\u6bce\u9031\u5c11\u306a\u304f\u3068\u30821\u56de\u306e\u4f11\u65e5\u3001\u307e\u305f\u306f4\u9031\u9593\u3092\u901a\u3058\u30664\u65e5\u4ee5\u4e0a\u306e\u4f11\u65e5\u304c\u3042\u308c\u3070\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u3069\u306e\u65e5\u3092\u300c\u6cd5\u5b9a\u4f11\u65e5\u300d\u3068\u3059\u308b\u304b\u306f\u3001\u6cd5\u5f8b\u4e0a\u306f\u660e\u78ba\u306a\u6307\u5b9a\u7fa9\u52d9\u307e\u3067\u306f\u306a\u304f\u3001\u5c31\u696d\u898f\u5247\u7b49\u3067\u300c4\u90314\u65e5\u4f11\u307f\u300d\u306a\u3069\u3068\u5e45\u5e83\u304f\u66f8\u304f\u904b\u7528\u3082\u591a\u3044\u3002<\/li>\n<\/ul>\n<p>\u305d\u306e\u305f\u3081\u9577\u671f\u9593\u306e\u9023\u7d9a\u52e4\u52d9\u3082\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304c\u3001\u539a\u52b4\u7701\u306e\u7814\u7a76\u4f1a\u5831\u544a\u66f8\u3067\u3082\u554f\u984c\u8996\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u5831\u544a\u66f8\u3067\u793a\u3055\u308c\u305f\u898b\u76f4\u3057\u306e\u65b9\u5411\u6027\uff1e<\/strong><\/span><\/p>\n<p>\u7814\u7a76\u4f1a\u5831\u544a\u66f8\u3067\u306f\u3001\u5927\u307e\u304b\u306b\u6b21\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u73fe\u884c\u306e\u300c4\u90314\u65e5\u300d\u3060\u3051\u3067\u306f\u3001\u904e\u5ea6\u306a\u9023\u7d9a\u52e4\u52d9\u3092\u9632\u304e\u304d\u308c\u306a\u3044\u3002<\/li>\n<li>\u52b4\u707d\u30ea\u30b9\u30af\u306a\u3069\u3082\u8e0f\u307e\u3048\u3001\u4e00\u5b9a\u671f\u9593\uff08\u4f8b\uff1a2\u9031\u9593\uff09\u3054\u3068\u306b\u6700\u4f4e\u9650\u306e\u4f11\u65e5\u6570\u3092\u78ba\u4fdd\u3059\u308b\u67a0\u7d44\u307f\u3092\u691c\u8a0e\u3059\u3079\u304d\u3002<\/li>\n<li>\u3042\u308f\u305b\u3066\u3001\n<ul>\n<li>\u300c\u3069\u306e\u65e5\u304c\u6cd5\u5b9a\u4f11\u65e5\u304b\u300d\u3092\u4e8b\u524d\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068<\/li>\n<li>\u9577\u671f\u306e\u9023\u7d9a\u52e4\u52d9\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u3001\u5c31\u696d\u30ab\u30ec\u30f3\u30c0\u30fc\u7b49\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u7ba1\u7406\u3059\u308b\u3053\u3068<br \/>\n\u3092\u3001\u30eb\u30fc\u30eb\u3068\u3057\u3066\u660e\u78ba\u306b\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u9069\u5f53\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u3042\u304f\u307e\u3067\u300c\u5831\u544a\u66f8\u30ec\u30d9\u30eb\u300d\u306e\u63d0\u8a00\u3067\u3059\u304c\u3001\u9023\u7d9a\u52e4\u52d9\u306e\u4e0a\u9650\u3092\u6cd5\u5f8b\u3067\u3088\u308a\u5177\u4f53\u7684\u306b\u62bc\u3055\u3048\u308b\u65b9\u5411\u6027\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u4f01\u696d\u304c\u4eca\u304b\u3089\u3067\u304d\u308b\u3053\u3068\uff1e<\/strong><\/span><\/p>\n<ul>\n<li>\u81ea\u793e\u306e\u30b7\u30d5\u30c8\uff0f\u5c31\u696d\u30ab\u30ec\u30f3\u30c0\u30fc\u306e\u6d17\u3044\u51fa\u3057\n<ul>\n<li>\u5b9f\u52d9\u4e0a\u3001\u6700\u9577\u4f55\u65e5\u9023\u7d9a\u52e4\u52d9\u304c\u8d77\u304d\u5f97\u308b\u304b<\/li>\n<li>\u5404\u90e8\u7f72\u306b\u300c\u9023\u52e4\u306e\u5c71\u300d\u304c\u306a\u3044\u304b<\/li>\n<\/ul>\n<\/li>\n<li>\u5c31\u696d\u898f\u5247\u3084\u52e4\u52d9\u8868\u3067\u3001\u300c\u9031\u25cb\u66dc\u65e5\u3092\u6cd5\u5b9a\u4f11\u65e5\u3068\u3059\u308b\u300d\u306a\u3069\u3001\u4f11\u65e5\u306e\u4f4d\u7f6e\u3065\u3051\u3092\u3067\u304d\u308b\u3060\u3051\u660e\u78ba\u306b\u3059\u308b\u3002<\/li>\n<li>36\u5354\u5b9a\u306e\u5185\u5bb9\u3082\u542b\u3081\u3001\u300c\u5b9f\u52d9\u4e0a\u306f\u3059\u3067\u306b\u9023\u7d9a\u52e4\u52d9\u3092\u6291\u5236\u3067\u304d\u3066\u3044\u308b\u304b\u300d\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3002<\/li>\n<\/ul>\n<p>\u5c06\u6765\u3001\u6cd5\u6539\u6b63\u3067\u4e0a\u9650\u304c\u660e\u6587\u5316\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u300c\u3059\u3067\u306b\u793e\u5185\u3067\u540c\u7b49\u30ec\u30d9\u30eb\u306e\u904b\u7528\u304c\u3067\u304d\u3066\u3044\u308b\u300d\u72b6\u614b\u306b\u3057\u3066\u304a\u3051\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfRed\"><strong>\uff12\uff0e\u52e4\u52d9\u9593\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u5236\u5ea6\u306e\u300c\u52aa\u529b\u7fa9\u52d9\u300d\u304b\u3089\u4e00\u6b69\u524d\u3078\uff1f<\/strong><\/span><\/p>\n<p><span class=\"marker-thinRed\"><strong>\u00a0<\/strong><strong>\uff1c\u73fe\u884c\u30eb\u30fc\u30eb\uff1e<\/strong><\/span><\/p>\n<ul>\n<li>\u52b4\u57fa\u6cd5\u81ea\u4f53\u306b\u306f\u3001\u300c\u9000\u52e4\u304b\u3089\u6b21\u306e\u51fa\u52e4\u307e\u3067\u25cb\u6642\u9593\u7a7a\u3051\u308b\u300d\u3068\u3044\u3063\u305f\u898f\u5b9a\u306f\u306a\u3044\u3002<\/li>\n<li>2019\u5e74\u306e\u50cd\u304d\u65b9\u6539\u9769\u95a2\u9023\u6cd5\u3067\u3001\u52e4\u52d9\u9593\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u5236\u5ea6\uff081\u65e5\u306e\u52e4\u52d9\u7d42\u4e86\u304b\u3089\u7fcc\u65e5\u306e\u52e4\u52d9\u958b\u59cb\u307e\u3067\u306b\u3001\u4e00\u5b9a\u6642\u9593\u4ee5\u4e0a\u306e\u300c\u9023\u7d9a\u3057\u305f\u4f11\u606f\u6642\u9593\u300d\u3092\u78ba\u4fdd\u3059\u308b\u5236\u5ea6\uff09\u306e\u5c0e\u5165\u304c\u300c\u52aa\u529b\u7fa9\u52d9\u300d\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u3002<\/li>\n<li>\u539a\u52b4\u7701\u306e\u767d\u66f8\u3084\u8abf\u67fb\u3067\u3082\u3001\u5c0e\u5165\u4f01\u696d\u306f\u5897\u3048\u3066\u3044\u308b\u304c\u666e\u53ca\u3057\u3066\u304d\u305f\u3068\u306f\u8a00\u3044\u96e3\u3044\u6c34\u6e96\u3067\u3042\u308b\u3068\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u5831\u544a\u66f8\u3067\u306e\u8b70\u8ad6\u30fb\u65b9\u5411\u6027\uff1e<\/strong><\/span><\/p>\n<p>\u7814\u7a76\u4f1a\u5831\u544a\u66f8\u3067\u306f\u3001EU\u6307\u4ee4\u306b\u3088\u308b\u300c1\u65e511\u6642\u9593\u306e\u9023\u7d9a\u4f11\u606f\u300d\u306a\u3069\u8af8\u5916\u56fd\u306e\u5236\u5ea6\u3082\u8e0f\u307e\u3048\u3001<\/p>\n<ul>\n<li>\u52e4\u52d9\u9593\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u3092\u3001\u6cd5\u5f8b\u4e0a\u306e\u539f\u5247\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u308b\u3053\u3068<\/li>\n<li>\u305d\u306e\u3046\u3048\u3067\u3001\u696d\u7a2e\u30fb\u8077\u7a2e\u3084\u30b7\u30d5\u30c8\u306e\u5b9f\u60c5\u306b\u5fdc\u3058\u3066\u3001\u4f8b\u5916\u3084\u904b\u7528\u306e\u67d4\u8edf\u6027\u3092\u3069\u3053\u307e\u3067\u5bb9\u8a8d\u3059\u308b\u304b\u3068\u3044\u3063\u305f\u70b9\u304c\u691c\u8a0e\u8ab2\u984c\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<p>\u3059\u3067\u306b\u300c\u4e00\u5f8b11\u6642\u9593\u7fa9\u52d9\u5316\u300d\u3068\u6c7a\u307e\u3063\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u300c\u4f11\u606f\u6642\u9593\u3092\u3057\u3063\u304b\u308a\u78ba\u4fdd\u3059\u308b\u300d\u65b9\u5411\u306b\u8235\u3092\u5207\u308b\u3053\u3068\u81ea\u4f53\u306f\u660e\u78ba\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u4f01\u696d\u304c\u4eca\u304b\u3089\u3067\u304d\u308b\u3053\u3068\uff1e<\/strong><\/span><\/p>\n<ul>\n<li>\u73fe\u72b6\u306e\u30b7\u30d5\u30c8\u3067\u3001\u9000\u52e4\uff5e\u7fcc\u51fa\u52e4\u307e\u3067\u306e\u6642\u9593\u304c\u6975\u7aef\u306b\u77ed\u3044\u30b1\u30fc\u30b9\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li>\u4f8b\u3048\u3070\u300c\u30b7\u30d5\u30c8\u306e\u9593\u306f\u539f\u5247\u25cb\u6642\u9593\u4ee5\u4e0a\u3042\u3051\u308b\u300d\u3068\u3044\u3063\u305f\u793e\u5185\u30eb\u30fc\u30eb\u3092\u5148\u884c\u5c0e\u5165\u3057\u3066\u304a\u304f\u3002<\/li>\n<li>\u6df1\u591c\u6b8b\u696d\u304c\u591a\u3044\u90e8\u7f72\u306b\u3064\u3044\u3066\u306f\u3001\u7fcc\u65e5\u306e\u51fa\u793e\u6642\u523b\u3092\u67d4\u8edf\u306b\u8abf\u6574\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3092\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<\/ul>\n<p>\u6cd5\u6539\u6b63\u3067\u52e4\u52d9\u9593\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u304c\u7fa9\u52d9\u5316\u3055\u308c\u305f\u5834\u5408\u3001\u300c\u30b7\u30d5\u30c8\u8a2d\u8a08\u3092\u30bc\u30ed\u304b\u3089\u4f5c\u308a\u76f4\u3059\u300d\u3068\u306a\u308b\u3068\u8ca0\u8377\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u4eca\u306e\u3046\u3061\u304b\u3089\u201c\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u524d\u63d0\u201d\u306e\u30b7\u30d5\u30c8\u611f\u899a\u306b\u6163\u308c\u3066\u304a\u304f\u3053\u3068\u304c\u9375\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfRed\"><strong>\uff13\uff0e\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u5236\u5ea6\uff08\u3068\u304f\u306b\u8cc3\u91d1\u7b97\u5b9a\u65b9\u6cd5\uff09\u306e\u898b\u76f4\u3057<\/strong><\/span><\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u73fe\u884c\u30eb\u30fc\u30eb\uff1e<\/strong><\/span><\/p>\n<p>\u6709\u7d66\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\u8cc3\u91d1\u306f\u3001\u52b4\u57fa\u6cd539\u6761\u306b\u57fa\u3065\u304d\u3001\u539f\u5247\u3068\u3057\u3066\u6b21\u306e3\u3064\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u5f0f\u3092\u5c31\u696d\u898f\u5247\u7b49\u3067\u5b9a\u3081\u308c\u3070\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u901a\u5e38\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3092\u50cd\u3044\u305f\u5834\u5408\u306b\u652f\u6255\u308f\u308c\u308b\u901a\u5e38\u306e\u8cc3\u91d1<\/li>\n<li>\u904e\u53bb3\u304b\u6708\u306e\u5e73\u5747\u8cc3\u91d1<\/li>\n<li>\u5065\u5eb7\u4fdd\u967a\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u3088\u3046\u306a\u300c\u5e73\u5747\u7684\u306a\u984d\u300d\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u65b9\u6cd5\uff08\u52b4\u4f7f\u5354\u5b9a\u304c\u5fc5\u8981\uff09<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u5831\u544a\u66f8\u3067\u306e\u898b\u76f4\u3057\u65b9\u5411\uff1e<\/strong><\/span><\/p>\n<p>\u7814\u7a76\u4f1a\u5831\u544a\u66f8\u3067\u306f\u3001\u6709\u7d66\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u6982\u306d\u6b21\u306e\u3088\u3046\u306a\u70b9\u304c\u63d0\u8a00\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6709\u7d66\u53d6\u5f97\u3092\u4fc3\u9032\u3059\u308b\u3068\u3044\u3046\u672c\u6765\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3001\u8cc3\u91d1\u6c34\u6e96\u304c\u4e0b\u304c\u308b\u3088\u3046\u306a\u7b97\u5b9a\u65b9\u6cd5\u306f\u671b\u307e\u3057\u304f\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u305d\u306e\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u50cd\u3044\u305f\u5834\u5408\u3068\u540c\u3058\u300e\u901a\u5e38\u306e\u8cc3\u91d1\u300f\u3092\u652f\u6255\u3046\u65b9\u5f0f\u300d\u3092\u57fa\u672c\u5f62\u306b\u4f4d\u7f6e\u3065\u3051\u308b\u65b9\u5411\u3067\u6574\u7406\u3059\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u4f01\u696d\u898f\u6a21\u3084\u696d\u7a2e\u306b\u3088\u3063\u3066\u3001\u5fc5\u8981\u306a\u7d4c\u904e\u63aa\u7f6e\u30fb\u4f8b\u5916\u7684\u306a\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<p>\u3064\u307e\u308a\u3001\u6cd5\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u6709\u7d66\uff1d\u305d\u306e\u65e5\u50cd\u3044\u305f\u3068\u304d\u3068\u540c\u984d\u306e\u8cc3\u91d1\u300d\u304c\u3088\u308a\u4e00\u5c64\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u4f01\u696d\u304c\u4eca\u304b\u3089\u3067\u304d\u308b\u3053\u3068\uff1e<\/strong><\/span><\/p>\n<ul>\n<li>\u5c31\u696d\u898f\u5247\u3067\u63a1\u7528\u3057\u3066\u3044\u308b\u6709\u7d66\u306e\u8cc3\u91d1\u7b97\u5b9a\u65b9\u6cd5\u3092\u898b\u76f4\u3059\u3002<\/li>\n<li>\u300c\u5e73\u5747\u8cc3\u91d1\u65b9\u5f0f\u300d\u306a\u3069\u3092\u7528\u3044\u3066\u3044\u308b\u5834\u5408\u3001\n<ul>\n<li>\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u306e\u96e3\u6613\u5ea6\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li>\u4eba\u4ef6\u8cbb\u3078\u306e\u5f71\u97ff\u3092\u8a66\u7b97\u3057\u305f\u3046\u3048\u3067\u3001\u901a\u5e38\u306e\u8cc3\u91d1\u65b9\u5f0f\u3078\u306e\u4e00\u672c\u5316\u3092\u524d\u63d0\u306b\u691c\u8a0e\u3057\u3066\u304a\u304f\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u4f75\u305b\u3066\u3001\u6709\u7d66\u306e\u7ba1\u7406\u7c3f\u30fb\u53d6\u5f97\u30eb\u30fc\u30eb\u3092\u6574\u7406\u3057\u3001\u201c\u53d6\u308a\u3084\u3059\u3055\u201d\u3068\u201c\u7ba1\u7406\u306e\u3057\u3084\u3059\u3055\u201d\u3092\u4e21\u7acb\u3055\u305b\u308b\u904b\u7528\u3092\u898b\u76f4\u3059\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfRed\"><strong>\uff14\uff0e\u526f\u696d\u30fb\u517c\u696d\u3068\u5272\u5897\u8cc3\u91d1\uff08\u6642\u9593\u5916\u5272\u5897\u306e\u901a\u7b97\u30eb\u30fc\u30eb\uff09<\/strong><\/span><\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u73fe\u884c\u30eb\u30fc\u30eb\uff1e<\/strong><\/span><\/p>\n<p>\u73fe\u884c\u306e\u52b4\u57fa\u6cd538\u6761\u3067\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u52b4\u50cd\u6642\u9593\u3092\u901a\u7b97\u3057\u3066\u6642\u9593\u5916\u30fb\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u6e96\u3092\u5224\u65ad\u3059\u308b\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u539a\u52b4\u7701\u306e\u300c\u526f\u696d\u30fb\u517c\u696d\u306e\u5834\u5408\u306e\u52b4\u50cd\u6642\u9593\u7ba1\u7406\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u7b49\u3067\u306f\u3001<\/p>\n<ul>\n<li>\u672c\u696d\u30fb\u526f\u696d\u305d\u308c\u305e\u308c\u306e\u4e8b\u696d\u4e3b\u304c\u3001\u4ed6\u65b9\u306e\u52e4\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u5b9f\u52d9\u4e0a\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u5065\u5eb7\u78ba\u4fdd\u306e\u89b3\u70b9\u304b\u3089\u3001\u52b4\u50cd\u6642\u9593\u306e\u901a\u7b97\u81ea\u4f53\u306f\u91cd\u8981\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<p>\u306a\u3069\u304c\u6574\u7406\u3055\u308c\u3066\u304a\u308a\u3001\u300c\u5065\u5eb7\u78ba\u4fdd\u300d\u3068\u300c\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u7fa9\u52d9\u300d\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u8ab2\u984c\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u5831\u544a\u66f8\u3067\u306e\u898b\u76f4\u3057\u65b9\u5411\uff1e<\/strong><\/span><\/p>\n<p>\u7814\u7a76\u4f1a\u5831\u544a\u66f8\u3067\u306f\u3001\u526f\u696d\u30fb\u517c\u696d\u306b\u3064\u3044\u3066\u3001\u6982\u306d\u6b21\u306e\u3088\u3046\u306a\u65b9\u5411\u6027\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u526f\u696d\u30fb\u517c\u696d\u306e\u4fc3\u9032\u3068\u3044\u3046\u653f\u7b56\u76ee\u6a19\u3068\u3001\u52b4\u50cd\u8005\u306e\u5065\u5eb7\u78ba\u4fdd\u306e\u4e21\u7acb\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u300c\u52b4\u50cd\u6642\u9593\u306e\u901a\u7b97\u300d\u306e\u6271\u3044\u3092\u6574\u7406\u3057\u76f4\u3059\u3079\u304d\u3002<\/li>\n<li>\u5065\u5eb7\u78ba\u4fdd\u3068\u3044\u3046\u70b9\u306b\u304a\u3044\u3066\u306f\u3001\u901a\u7b97\u3057\u305f\u5b9f\u52b4\u50cd\u6642\u9593\u3092\u628a\u63e1\u30fb\u7ba1\u7406\u3059\u308b\u3053\u3068\u3092\u91cd\u8996\u3002<\/li>\n<li>\u4e00\u65b9\u3067\u3001\u6642\u9593\u5916\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u7fa9\u52d9\u3092\u300c\u8907\u6570\u306e\u4e8b\u696d\u4e3b\u3067\u901a\u7b97\u300d\u3059\u308b\u73fe\u884c\u30eb\u30fc\u30eb\u306f\u3001\u5b9f\u52d9\u4e0a\u306e\u9650\u754c\u304c\u5927\u304d\u3044\u3002<\/li>\n<\/ul>\n<p>\u305d\u306e\u305f\u3081\u3001\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u81ea\u4f53\u306f\u300c\u4e8b\u696d\u4e3b\u3054\u3068\u300d\u306b\u5b8c\u7d50\u3055\u305b\u308b\u65b9\u5411\u3067\u6574\u7406\u3059\u308b\u4e00\u65b9\u3067\u3001\u901a\u7b97\u6642\u9593\u306f\u5065\u5eb7\u7ba1\u7406\uff08\u52b4\u50cd\u6642\u9593\u306e\u4e0a\u9650\u30fb\u9762\u8ac7\u7b49\uff09\u306e\u305f\u3081\u306b\u6d3b\u7528\u3059\u308b\u3068\u3044\u3063\u305f\u898b\u76f4\u3057\u304c\u691c\u8a0e\u8ab2\u984c\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-thinRed\"><strong>\uff1c\u4f01\u696d\u304c\u4eca\u304b\u3089\u3067\u304d\u308b\u3053\u3068\uff1e<\/strong><\/span><\/p>\n<ul>\n<li>\u5c31\u696d\u898f\u5247\u3067\u526f\u696d\u30fb\u517c\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u6271\u308f\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d\u30fb\u6574\u5099\u3059\u308b\u3002\n<ul>\n<li>\u8a31\u53ef\u5236\u306b\u3059\u308b\u306e\u304b<\/li>\n<li>\u5c4a\u51fa\u5236\u306b\u3059\u308b\u306e\u304b<\/li>\n<li>\u5065\u5eb7\u7ba1\u7406\u306e\u305f\u3081\u306b\u3069\u3053\u307e\u3067\u60c5\u5831\u63d0\u4f9b\u3092\u6c42\u3081\u308b\u304b<\/li>\n<\/ul>\n<\/li>\n<li>\u526f\u696d\u8005\u304c\u3044\u308b\u5834\u5408\u3001\n<ul>\n<li>\u9577\u6642\u9593\u52b4\u50cd\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u304b<\/li>\n<li>\u7523\u696d\u533b\u30fb\u4fdd\u5065\u5e2b\u3068\u306e\u9023\u643a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u304c\u306a\u3044\u304b<br \/>\n\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u4ed5\u7d44\u307f\u5316\u306e\u691c\u8a0e\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u5c06\u6765\u7684\u306b\u3001\u5272\u5897\u8cc3\u91d1\u306e\u901a\u7b97\u30eb\u30fc\u30eb\u304c\u898b\u76f4\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u300c\u5065\u5eb7\u78ba\u4fdd\u306e\u305f\u3081\u306e\u901a\u7b97\u7ba1\u7406\u300d\u306f\u7d9a\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u60c5\u5831\u53ce\u96c6\u3068\u52b4\u52d9\u7ba1\u7406\u306e\u30d5\u30ed\u30fc\u3092\u4eca\u306e\u3046\u3061\u304b\u3089\u6574\u7406\u3057\u3066\u304a\u304f\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfRed\"><strong>\u304a\u308f\u308a\u306b\uff1a2026\u5e74\u306b\u5411\u3051\u3066\u300c\u4eca\u304b\u3089\u3067\u304d\u308b\u6e96\u5099\u300d\u3092<\/strong><\/span><\/p>\n<p>\u3053\u3053\u307e\u3067\u898b\u3066\u304d\u305f\uff14\u3064\u306e\u8ad6\u70b9\u306f\u3001\u3044\u305a\u308c\u3082\u300c<span style=\"font-size: 1.4rem;\">\u9023\u7d9a\u52e4\u52d9\u30fb\u4f11\u65e5\u300d\u300c<\/span><span style=\"font-size: 1.4rem;\">\u52e4\u52d9\u9593\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\uff08\u4f11\u606f\u6642\u9593\uff09<\/span>\u300d\u300c\u6709\u7d66\u306e\u8cc3\u91d1\u6c34\u6e96\u300d\u300c<span style=\"font-size: 1.4rem;\">\u526f\u696d\u30fb\u517c\u696d\u3068\u5272\u5897\u8cc3\u91d1\u300d<\/span>\u3068\u3044\u3046\u3001\u300c\u50cd\u304d\u65b9\u305d\u306e\u3082\u306e\u300d\u306b\u76f4\u7d50\u3059\u308b\u30c6\u30fc\u30de\u3067\u3059\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u30012025\u5e7411\u6708\u6642\u70b9\u3067\u306f\u3001\u3053\u308c\u3089\u306f\u3042\u304f\u307e\u3067\u539a\u52b4\u7701\u306e\u7814\u7a76\u4f1a\u5831\u544a\u66f8\u3084\u5be9\u8b70\u4f1a\u8cc7\u6599\u3067\u793a\u3055\u308c\u305f\u300c\u691c\u8a0e\u306e\u65b9\u5411\u6027\u300d\u3067\u3059\u306e\u3067\u3001\u6700\u7d42\u7684\u306a\u6539\u6b63\u5185\u5bb9\u306f\u4eca\u5f8c\u306e\u56fd\u4f1a\u5be9\u8b70\u3067\u5909\u308f\u308a\u5f97\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u3069\u306e\u8ad6\u70b9\u3082<\/p>\n<ul>\n<li>\u52b4\u50cd\u8005\u306e\u5065\u5eb7\u78ba\u4fdd<\/li>\n<li>\u50cd\u304d\u65b9\u306e\u591a\u69d8\u5316\u3078\u306e\u5bfe\u5fdc<\/li>\n<li>\u30eb\u30fc\u30eb\u306e\u300c\u308f\u304b\u308a\u3084\u3059\u3055\u300d\u306e\u5411\u4e0a<\/li>\n<\/ul>\n<p>\u3068\u3044\u3046\u65b9\u5411\u3067\u3001\u5927\u304d\u304f\u9006\u884c\u3059\u308b\u3053\u3068\u306f\u8003\u3048\u306b\u304f\u3044\u30c6\u30fc\u30de\u3067\u3059\u3002\u6761\u6587\u304c\u78ba\u5b9a\u3059\u308b\u306e\u3092\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u4eca\u304b\u3089\u5c11\u3057\u305a\u3064\u52b4\u52d9\u7ba1\u7406\u3092\u201c\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u201d\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u6539\u6b63\u6642\u306e\u30b7\u30e7\u30c3\u30af\u3092\u548c\u3089\u3052\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfRed\"><strong>\uff1c\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff1e<\/strong><\/span><\/p>\n<table>\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>\u9805\u76ee<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u3084\u308b\u3079\u304d\u3053\u3068<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u30b7\u30d5\u30c8\u30fb\u52e4\u52d9\u5b9f\u614b\u306e\u68da\u5378<\/strong><\/td>\n<td>\u5404\u90e8\u7f72\u3054\u3068\u306b\u300c\u6700\u9577\u306e\u9023\u7d9a\u51fa\u52e4\u65e5\u6570\u300d\u300c\u6df1\u591c \u2192 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Note (Thailand)Co.,Ltd.\uff08\u73feBM Accounting Co.,Ltd\uff09\u3092\u7acb\u4e0a\u3052\u3001\u6b21\u3044\u3067\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306ePT. 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