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srcset=\"https:\/\/suishinkyogikai-prod-site-content.s3.ap-northeast-1.amazonaws.com\/wp-content\/uploads\/2025\/09\/27190547\/b3a7b622abb13b0a49d234aa09551bdd.png 720w, https:\/\/suishinkyogikai-prod-site-content.s3.ap-northeast-1.amazonaws.com\/wp-content\/uploads\/2025\/09\/27190547\/b3a7b622abb13b0a49d234aa09551bdd-300x53.png 300w, https:\/\/suishinkyogikai-prod-site-content.s3.ap-northeast-1.amazonaws.com\/wp-content\/uploads\/2025\/09\/27190547\/b3a7b622abb13b0a49d234aa09551bdd-485x86.png 485w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a><strong>\u4ed8\u52a0\u7a0e\u7387\u306f4\uff05<\/strong><strong><\/strong><\/h3>\n\n\n\n<p 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0025004-109_1.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u554f\u5148\u3078\u306e\u8aac\u660e\u3067\u8aa4\u89e3\u304c\u751f\u3058\u3084\u3059\u3044\u306e\u304c\u3001\u3053\u306e\u7a0e\u306e\u6027\u8cea\u3067\u3059\u3002\u300c\u6cd5\u4eba\u7a0e\u7387\u305d\u306e\u3082\u306e\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u300d\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u73fe\u884c\u306e\u6cd5\u4eba\u7a0e\u306b\u4e0a\u4e57\u305b\u3059\u308b\u5f62\u3067\u8ab2\u3055\u308c\u308b\u4ed8\u52a0\u7a0e\u3067\u3042\u308b\u3053\u3068\u3092\u3001\u6b63\u78ba\u306b\u4f1d\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 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class=\"wp-image-20538\" srcset=\"https:\/\/suishinkyogikai-prod-site-content.s3.ap-northeast-1.amazonaws.com\/wp-content\/uploads\/2026\/05\/13153806\/8f08f41d17b33df42b22b68669fa9ebc-1024x432.png 1024w, https:\/\/suishinkyogikai-prod-site-content.s3.ap-northeast-1.amazonaws.com\/wp-content\/uploads\/2026\/05\/13153806\/8f08f41d17b33df42b22b68669fa9ebc-300x127.png 300w, https:\/\/suishinkyogikai-prod-site-content.s3.ap-northeast-1.amazonaws.com\/wp-content\/uploads\/2026\/05\/13153806\/8f08f41d17b33df42b22b68669fa9ebc-768x324.png 768w, https:\/\/suishinkyogikai-prod-site-content.s3.ap-northeast-1.amazonaws.com\/wp-content\/uploads\/2026\/05\/13153806\/8f08f41d17b33df42b22b68669fa9ebc-485x205.png 485w, https:\/\/suishinkyogikai-prod-site-content.s3.ap-northeast-1.amazonaws.com\/wp-content\/uploads\/2026\/05\/13153806\/8f08f41d17b33df42b22b68669fa9ebc.png 1346w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u3010\u5f15\u7528\u3011<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0025004-109_1.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a><strong>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u306f\uff1f<\/strong><strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u5404\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u7fcc\u65e5\u304b\u3089\u539f\u52472\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5c0e\u5165\u306f\u3001\u7533\u544a\u696d\u52d9\u306e\u5b9f\u52d9\u30d5\u30ed\u30fc\u5168\u4f53\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002\u5bfe\u5fdc\u3059\u3079\u304d\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9069\u7528\u958b\u59cb\u6642\u671f\u306e\u7ba1\u7406<\/strong>\uff1a\u9867\u554f\u5148\u306e\u6c7a\u7b97\u671f\u3054\u3068\u306b\u9069\u7528\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3092\u4e00\u89a7\u5316\u3057\u3001\u5bfe\u5fdc\u6f0f\u308c\u3092\u9632\u3050<\/li>\n\n\n\n<li><strong>\u4e2d\u9593\u7533\u544a\u306e\u6e96\u5099<\/strong>\uff1a\u4ee4\u548c9\u5e744\u6708\u4ee5\u964d\u958b\u59cb\u306e\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u4e2d\u9593\u7533\u544a\u3082\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u66f4\u65b0\u3059\u308b<\/li>\n\n\n\n<li><strong>\u9867\u554f\u5148\u3078\u306e\u4e8b\u524d\u8aac\u660e<\/strong>\uff1a\u5b9f\u52b9\u7a0e\u7387\u306e\u4e0a\u6607\u3084\u5168\u6cd5\u4eba\u3078\u306e\u7533\u544a\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u6c7a\u7b97\u524d\u306b\u8aac\u660e\u3057\u8cc7\u91d1\u7e70\u308a\u3078\u306e\u5f71\u97ff\u3092\u5171\u6709\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a><strong>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u6700\u65b0\u60c5\u5831\u3092\u3001\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u63a8\u9032\u5354\u8b70\u4f1a\u3067\u5165\u624b\u3059\u308b<\/strong><strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u5c40\u9762\u3067\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u306b\u4f7f\u3048\u308b\u512a\u9047\u7a0e\u5236\u306e\u6d3b\u7528\u4f59\u5730\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u300c<a href=\"\/media\/20531\/\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u304c40\u4e07\u5186\u672a\u6e80\u3078\uff5c\u3044\u3064\u304b\u3089\u9069\u7528\uff1f\u6c7a\u7b97\u671f\u5225\u306e\u5224\u5b9a\u3068\u7bc0\u7a0e\u52b9\u679c\u3092\u89e3\u8aac<\/a>\u300d\u3082\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u7a0e\u5236\u6539\u6b63\u3078\u306e\u8fc5\u901f\u306a\u5bfe\u5fdc\u306f\u3001\u9867\u554f\u5148\u304b\u3089\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u308b\u5927\u304d\u306a\u6a5f\u4f1a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u9867\u554f\u5148\u304c\u7a0e\u7406\u58eb\u30fb\u4f1a\u8a08\u58eb\u306b\u6c42\u3081\u308b\u30b5\u30dd\u30fc\u30c8\u306f\u3001\u7a0e\u52d9\u5bfe\u5fdc\u3060\u3051\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u8cc7\u91d1\u8abf\u9054\u3084\u8ca1\u52d9\u6539\u5584\u3001\u4e8b\u696d\u627f\u7d99\u306a\u3069\u3001\u7d4c\u55b6\u5168\u822c\u306b\u308f\u305f\u308b\u76f8\u8ac7\u3092\u4e00\u624b\u306b\u62c5\u3048\u308b\u5b58\u5728\u3053\u305d\u304c\u3001\u3053\u308c\u304b\u3089\u306e\u6642\u4ee3\u306b\u9078\u3070\u308c\u308b\u5c02\u9580\u5bb6\u50cf\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u63a8\u9032\u5354\u8b70\u4f1a\u306f\u3001\u305d\u3046\u3057\u305f\u4ed8\u52a0\u4fa1\u5024\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u76ee\u6307\u3059\u7a0e\u7406\u58eb\u30fb\u4f1a\u8a08\u58eb\u3092\u3001\u77e5\u8b58\u7fd2\u5f97\u304b\u3089\u5b9f\u52d9\u30fb\u53ce\u76ca\u5316\u307e\u3067\u4e00\u6c17\u901a\u8cab\u3067\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u77e5\u8b58\u7fd2\u5f97\u30fb\u60c5\u5831\u53ce\u96c6<\/strong><br>\u88dc\u52a9\u91d1\u30fb\u8ca1\u52d9\u652f\u63f4\u30fb\u512a\u9047\u7a0e\u5236\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u3001\u6bce\u6708\u306e\u4f1a\u54e1\u9650\u5b9a\u30aa\u30f3\u30e9\u30a4\u30f3\u7814\u4fee\u3084\u8b1b\u5ea7\u52d5\u753b\u3067\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3067\u304d\u307e\u3059\u3002\u3044\u3064\u3067\u3082\u8996\u8074\u53ef\u80fd\u306a\u52d5\u753b\u30b3\u30f3\u30c6\u30f3\u30c4\u3067\u3001\u5fc5\u8981\u306a\u60c5\u5831\u3092\u30d4\u30f3\u30dd\u30a4\u30f3\u30c8\u306b\u7fd2\u5f97\u3067\u304d\u307e\u3059\u3002<br><br><\/li>\n\n\n\n<li><strong>\u5b9f\u52d9\u652f\u63f4<\/strong><br>\u8a18\u8f09\u4f8b\u4ed8\u304d\u306e\u7533\u8acb\u66f8\u30b5\u30f3\u30d7\u30eb\u306e\u63d0\u4f9b\u3084\u7533\u8acb\u66f8\u306e\u6dfb\u524a\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308a\u3001\u5b9f\u52d9\u672a\u7d4c\u9a13\u306e\u4e8b\u52d9\u6240\u3067\u3082\u8a8d\u5b9a\u652f\u63f4\u6a5f\u95a2\u696d\u52d9\u3092\u52b9\u7387\u7684\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6848\u4ef6\u3054\u3068\u306e\u500b\u5225\u76f8\u8ac7\u7a93\u53e3\u3082\u7528\u610f\u3055\u308c\u3066\u304a\u308a\u3001\u4e8b\u52d9\u6240\u30b9\u30bf\u30c3\u30d5\u5168\u54e1\u304c\u6c17\u8efd\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<br><br><\/li>\n\n\n\n<li><strong>\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u652f\u63f4<\/strong><br>\u9867\u554f\u5148\u5411\u3051\u306b\u3059\u3050\u4f7f\u3048\u308b\u5236\u5ea6\u6848\u5185\u30c1\u30e9\u30b7\u3084\u3001\u6bce\u6708\u30c6\u30fc\u30de\u3092\u5909\u3048\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4e8b\u52d9\u6240\u901a\u4fe1\u30fb\u30e1\u30eb\u30de\u30ac\u6587\u9762\u306a\u3069\u3001\u4f01\u696d\u3078\u306e\u7d99\u7d9a\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u3092\u81ea\u52d5\u5316\u3067\u304d\u308b\u30c4\u30fc\u30eb\u304c\u63c3\u3063\u3066\u3044\u307e\u3059\u3002<br><br><\/li>\n\n\n\n<li><strong>\u8ca1\u52d9\u30fb\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u30b7\u30b9\u30c6\u30e0<\/strong><br>\u6c7a\u7b97\u66f8\u3092\u6d3b\u7528\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u76ee\u7dda\u306e\u8ca1\u52d9\u8a3a\u65ad\u3084\u4e8b\u696d\u8a08\u753b\u7b56\u5b9a\u3092\u52b9\u7387\u5316\u3059\u308b\u300cF+prus\u300d\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u5b9a\u7fa9\u5316\u30fb\u53ef\u8996\u5316\u30fb\u5546\u54c1\u5316\u3067\u304d\u308b\u300cJ+prus\u300d\u3082\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3078\u306e\u5bfe\u5fdc\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u9867\u554f\u5148\u3078\u306e\u63d0\u4f9b\u4fa1\u5024\u3092\u3055\u3089\u306b\u5e83\u3052\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u8cc7\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u307e\u305f\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a><strong>\u307e\u3068\u3081<\/strong><strong><\/strong><\/h2>\n\n\n\n<p 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