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class=\"wp-block-heading\">\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb<\/h4>\n\n\n\n<p>\u6c7a\u6e08\u4ee3\u884c\u4f1a\u793e\u3067\u55b6\u696d\u8cac\u4efb\u8005\u3068\u3057\u3066\u52a0\u76df\u5e97\u958b\u62d3\u306b\u643a\u308f\u3063\u305f\u5f8c\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u6c7a\u6e08\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u53c2\u753b\u3057\u307e\u3057\u305f\u3002\u30ab\u30fc\u30c9\u4f1a\u793e\u3068\u306e\u6298\u885d\u3092\u91cd\u306d\u308b\u4e2d\u3067\u3001\u696d\u754c\u306e\u5185\u90e8\u69cb\u9020\u3084\u5546\u7fd2\u6163\u306b\u307e\u3067\u8e0f\u307f\u8fbc\u3093\u3060\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3001\u5229\u7528\u8005\u5074\u3068\u4e8b\u696d\u8005\u5074\u3001\u4e21\u65b9\u306e\u8996\u70b9\u304b\u3089\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u898b\u3064\u3081\u308b\u529b\u3092\u990a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u3066\u3001\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u4f01\u696d\u306e\u30aa\u30a6\u30f3\u30c9\u30e1\u30c7\u30a3\u30a2\u306e\u7acb\u3061\u4e0a\u3052\u304b\u3089\u7de8\u96c6\u9577\u307e\u3067\u3092\u7d4c\u9a13\u3002\u73fe\u5728\u306f\u300c\u864e\u306e\u5dfb\u300d\u306e\u7de8\u96c6\u9577\u3092\u52d9\u3081\u3066\u3044\u307e\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u95a2\u3059\u308b\u60c5\u5831\u306f\u3082\u3061\u308d\u3093\u3001\u5bb6\u8a08\u7ba1\u7406\u3084\u7bc0\u7d04\u8853\u3068\u3044\u3063\u305f\u304a\u91d1\u306b\u307e\u3064\u308f\u308b\u5468\u8fba\u77e5\u8b58\u3082\u65e5\u3005\u30a4\u30f3\u30d7\u30c3\u30c8\u3057\u306a\u304c\u3089\u3001\u5229\u7528\u8005\u306e\u307f\u306a\u3055\u307e\u306b\u300c\u5206\u304b\u308a\u3084\u3059\u304f\u3066\u4fe1\u983c\u3067\u304d\u308b\u300d\u3068\u611f\u3058\u3066\u3044\u305f\u3060\u3051\u308b\u8a18\u4e8b\u3065\u304f\u308a\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u30e9\u30a4\u30bf\u30fc\u4ee3\u8868\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb<\/h4>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/toranomaki_writer-1024x1024.png\" alt=\"\" class=\"wp-image-14171\" style=\"width:300px\" srcset=\"https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/toranomaki_writer-1024x1024.png 1024w, https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/toranomaki_writer-300x300.png 300w, https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/toranomaki_writer-150x150.png 150w, https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/toranomaki_writer-768x768.png 768w, https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/toranomaki_writer.png 1348w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p>\u5143\u9280\u884c\u54e1\u30e9\u30a4\u30bf\u30fc<\/p>\n\n\n\n<p>\u5927\u5b66\u5352\u696d\u5f8c\u306b\u9280\u884c\u54e1\u3068\u3057\u3066\u52e4\u52d9\u3002\u878d\u8cc7\u62c5\u5f53\u696d\u52d9\u3067\u306f\u3001\u30ab\u30fc\u30c9\u30ed\u30fc\u30f3\u306e\u7533\u8fbc\u53d7\u4ed8\u304b\u3089\u5be9\u67fb\u696d\u52d9\u307e\u3067\u3092\u7d4c\u9a13\u3002\u4e0e\u4fe1\u5224\u65ad\u306e\u73fe\u5834\u3067\u3001\u3069\u3093\u306a\u70b9\u304c\u5be9\u67fb\u3067\u898b\u3089\u308c\u308b\u306e\u304b\u3092\u5b9f\u52d9\u3092\u901a\u3058\u3066\u5b66\u3073\u307e\u3057\u305f\u3002\u55b6\u696d\u62c5\u5f53\u306b\u7570\u52d5\u5f8c\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3001\u4fdd\u967a\u3001\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u3001\u5e45\u5e83\u3044\u91d1\u878d\u5546\u54c1\u306e\u63d0\u6848\u30fb\u8ca9\u58f2\u306b\u643a\u308f\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>2021\u5e74\u304b\u3089\u306f\u3001\u3053\u3046\u3057\u305f\u5b9f\u52d9\u7d4c\u9a13\u3092\u30d9\u30fc\u30b9\u306b\u91d1\u878d\u7cfb\u30e9\u30a4\u30bf\u30fc\u3068\u3057\u3066\u6d3b\u52d5\u3057\u3066\u3044\u307e\u3059\u3002\u673a\u306e\u4e0a\u3067\u5b66\u3093\u3060\u77e5\u8b58\u3067\u306f\u306a\u304f\u3001\u73fe\u5834\u3067\u5f97\u305f\u4e00\u6b21\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u5229\u7528\u8005\u306e\u307f\u306a\u3055\u307e\u304c\u672c\u5f53\u306b\u77e5\u308a\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u306b\u5bc4\u308a\u6dfb\u3063\u305f\u8a18\u4e8b\u3092\u66f8\u304f\u3053\u3068\u3092\u5fc3\u304c\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u305d\u306e\u4ed6\u30e9\u30a4\u30bf\u30fc<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table style=\"--swl-cell1-width:250px;font-size:14px;\"><tbody><tr><td>\u5143\u4fe1\u8ca9\u4f1a\u793e\u52e4\u52d9\u30e9\u30a4\u30bf\u30fc<\/td><td>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u696d\u754c\u3067\u55b6\u696d\u3084\u4f01\u753b\u306b\u9577\u5e74\u643a\u308f\u3063\u305f\u7d4c\u9a13\u3092\u6301\u3061\u3001\u696d\u754c\u306e\u5185\u5074\u3092\u77e5\u308b\u8996\u70b9\u304b\u3089\u8a18\u4e8b\u3092\u57f7\u7b46\u3002\u5be9\u67fb\u306e\u88cf\u5074\u3084\u30ab\u30fc\u30c9\u4f1a\u793e\u306e\u4ed5\u7d44\u307f\u306a\u3069\u3001\u5916\u304b\u3089\u306f\u898b\u3048\u306b\u304f\u3044\u60c5\u5831\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/td><\/tr><tr><td>\u91d1\u878d\u30e1\u30c7\u30a3\u30a2\u7d4c\u9a13\u8005\u30e9\u30a4\u30bf\u30fc<\/td><td>\u4ed6\u306e\u91d1\u878d\u7cfb\u30e1\u30c7\u30a3\u30a2\u3067100\u8a18\u4e8b\u4ee5\u4e0a\u306e\u57f7\u7b46\u7d4c\u9a13\u3092\u6301\u3061\u3001\u8907\u96d1\u306a\u91d1\u878d\u60c5\u5831\u3092\u5229\u7528\u8005\u76ee\u7dda\u3067\u6574\u7406\u3059\u308b\u529b\u306b\u9577\u3051\u3066\u3044\u307e\u3059\u3002\u9084\u5143\u7387\u306e\u6bd4\u8f03\u3084\u4ed8\u5e2f\u30b5\u30fc\u30d3\u30b9\u306e\u9055\u3044\u306a\u3069\u3001\u5229\u7528\u8005\u304c\u8ff7\u3044\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u4e01\u5be7\u306b\u3072\u3082\u3068\u304d\u307e\u3059\u3002<\/td><\/tr><tr><td>\u30af\u30ec\u30ab\u30de\u30cb\u30a2\u4e3b\u5a66\u30e9\u30a4\u30bf\u30fc<\/td><td>10\u679a\u4ee5\u4e0a\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u65e5\u5e38\u7684\u306b\u4f7f\u3044\u5206\u3051\u308b\u3001\u751f\u6d3b\u8005\u76ee\u7dda\u306e\u30af\u30ec\u30ab\u611b\u597d\u5bb6\u3002\u30b9\u30fc\u30d1\u30fc\u3067\u306e\u8cb7\u3044\u7269\u304b\u3089\u5149\u71b1\u8cbb\u306e\u652f\u6255\u3044\u3001\u65c5\u884c\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u6d3b\u7528\u307e\u3067\u3001\u4e3b\u5a66\u306a\u3089\u3067\u306f\u306e\u5b9f\u4f53\u9a13\u306b\u57fa\u3065\u3044\u305f\u30ea\u30a2\u30eb\u306a\u4f7f\u3044\u52dd\u624b\u3084\u7bc0\u7d04\u8853\u3092\u767a\u4fe1\u3057\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u76e3\u4fee\u8005\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><img decoding=\"async\" width=\"748\" height=\"748\" src=\"https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/shigematsu.png\" alt=\"\" class=\"wp-image-14172\" style=\"width:300px\" srcset=\"https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/shigematsu.png 748w, https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/shigematsu-300x300.png 300w, https:\/\/toranoko.com\/toranomaki\/wp-content\/uploads\/2026\/04\/shigematsu-150x150.png 150w\" sizes=\"(max-width: 748px) 100vw, 748px\" \/><\/figure>\n<\/div>\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb \u91cd\u677e \u8f1d\u5f66(\u3057\u3052\u307e\u3064 \u3066\u308b\u3072\u3053)<\/p>\n\n\n\n<p>\u4e2d\u592e\u9752\u5c71\u76e3\u67fb\u6cd5\u4eba\u3001\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u3068\u3044\u30464\u5927\u76e3\u67fb\u6cd5\u4eba\u3067\u7d4c\u9a13\u3092\u7a4d\u3093\u3060\u5f8c\u3001\u5e73\u621024\u5e74(2012\u5e74)8\u6708\u306b<a href=\"https:\/\/www.jiyugaoka-tax.com\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u91cd\u677e\u8f1d\u5f66\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240<\/a>\u3092\u8a2d\u7acb\u3002\u73fe\u5728\u306f<a href=\"https:\/\/jiyugaoka-cpa.com\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u81ea\u7531\u304c\u4e18\u7a0e\u7406\u58eb\u6cd5\u4eba\u3055\u3044\u305f\u307e\u5e02\u5927\u5bae\u4e8b\u52d9\u6240<\/a>\u306e\u4ee3\u8868\u3068\u3057\u3066\u3001\u500b\u4eba\u30fb\u6cd5\u4eba\u3092\u554f\u308f\u305a\u5e45\u5e83\u3044\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u7a0e\u52d9\u4f1a\u8a08\u696d\u52d9\u3092\u624b\u304c\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u5c02\u9580\u7528\u8a9e\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3059\u308b\u300d\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3084\u8cc7\u91d1\u7e70\u308a\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3001\u88dc\u52a9\u91d1\u30fb\u878d\u8cc7\u306e\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u3001\u304a\u5ba2\u69d8\u306b\u5bc4\u308a\u6dfb\u3063\u305f\u63d0\u6848\u578b\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3002\u304a\u91d1\u306b\u95a2\u3059\u308b\u8907\u96d1\u306a\u60c5\u5831\u3092\u3001\u8ab0\u306b\u3068\u3063\u3066\u3082\u7406\u89e3\u3057\u3084\u3059\u3044\u5f62\u3067\u5c4a\u3051\u308b\u3053\u3068\u3092\u5927\u5207\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f53\u30e1\u30c7\u30a3\u30a2\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u95a2\u3059\u308b\u8a18\u4e8b\u5185\u5bb9\u3092\u7a0e\u52d9\u30fb\u91d1\u878d\u306e\u5c02\u9580\u5bb6\u3068\u3057\u3066\u76e3\u4fee\u3044\u305f\u3060\u304d\u3001<strong>\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3068\u5c02\u9580\u6027<\/strong>\u3092\u62c5\u4fdd\u3059\u308b\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u305f\u3060\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4fdd\u6709\u8cc7\u683c<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/saitama.jicpa.or.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u8a8d\u4f1a\u8a08\u58eb<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.kzei.or.jp\/\">\u7a0e\u7406\u58eb<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\u30d5\u30ed\u30fc<\/h2>\n\n\n\n<p>\u8a18\u4e8b\u306f\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u306b\u6cbf\u3063\u3066\u3001\u8907\u6570\u306e\u76ee\u3092\u901a\u3057\u305f\u3046\u3048\u3067\u516c\u958b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.\u4f01\u753b\u306e\u7acb\u6848(\u62c5\u5f53:\u7de8\u96c6\u90e8)<\/h3>\n\n\n\n<p>\u691c\u7d22\u52d5\u5411\u306e\u5206\u6790\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u30e6\u30fc\u30b6\u30fc\u30a2\u30f3\u30b1\u30fc\u30c8\u3001\u30ab\u30fc\u30c9\u4f1a\u793e\u306e\u65b0\u30b5\u30fc\u30d3\u30b9\u767a\u8868\u3001\u7a0e\u5236\u3084\u91d1\u878d\u5236\u5ea6\u306e\u6539\u6b63\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u60c5\u5831\u6e90\u3092\u3082\u3068\u306b\u300c\u4eca\u3001\u5229\u7528\u8005\u304c\u672c\u5f53\u306b\u77e5\u308a\u305f\u3044\u30c6\u30fc\u30de\u300d\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002\u5358\u306a\u308b\u30ad\u30fc\u30ef\u30fc\u30c9\u306e\u5bc4\u305b\u96c6\u3081\u3067\u306f\u306a\u304f\u3001\u300c\u3053\u306e\u30c6\u30fc\u30de\u3067\u8a18\u4e8b\u3092\u4f5c\u308b\u3053\u3068\u3067\u3001\u5229\u7528\u8005\u306e\u3069\u3093\u306a\u60a9\u307f\u304c\u89e3\u6c7a\u3059\u308b\u304b\u300d\u3092\u8d77\u70b9\u306b\u4f01\u753b\u3092\u7d44\u307f\u7acb\u3066\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f01\u753b\u4f1a\u8b70(\u62c5\u5f53:\u7de8\u96c6\u9577+\u7de8\u96c6\u90e8)<\/h3>\n\n\n\n<p>\u7de8\u96c6\u9577\u3092\u4e2d\u5fc3\u306b\u3001\u8a18\u4e8b\u306e\u76ee\u7684\u3001\u30bf\u30fc\u30b2\u30c3\u30c8\u3001\u69cb\u6210\u6848\u3001\u8a34\u6c42\u30dd\u30a4\u30f3\u30c8\u3092\u8b70\u8ad6\u3057\u307e\u3059\u3002\u300c\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u672c\u5f53\u306b\u4fa1\u5024\u3042\u308b\u5185\u5bb9\u304b\u300d\u300c\u65e2\u5b58\u306e\u8a18\u4e8b\u3068\u5dee\u5225\u5316\u3067\u304d\u3066\u3044\u308b\u304b\u300d\u300c\u4e2d\u7acb\u6027\u306f\u4fdd\u305f\u308c\u3066\u3044\u308b\u304b\u300d\u3092\u591a\u89d2\u7684\u306b\u691c\u8a3c\u3057\u305f\u3046\u3048\u3067\u3001\u57f7\u7b46\u3092\u6b63\u5f0f\u306b\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30e9\u30a4\u30bf\u30fc\u306b\u3088\u308b\u57f7\u7b46(\u62c5\u5f53:\u30e9\u30a4\u30bf\u30fc\u9663)<\/h3>\n\n\n\n<p>\u30c6\u30fc\u30de\u306b\u6700\u3082\u9069\u3057\u305f\u30e9\u30a4\u30bf\u30fc\u3092\u30a2\u30b5\u30a4\u30f3\u3057\u3001\u57f7\u7b46\u3092\u958b\u59cb\u3057\u307e\u3059\u3002\u57f7\u7b46\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5404\u30ab\u30fc\u30c9\u4f1a\u793e\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3084\u516c\u5f0f\u767a\u8868\u3092\u4e00\u6b21\u30bd\u30fc\u30b9\u3068\u3057\u3066\u5fc5\u305a\u78ba\u8a8d\u3057\u3001\u5e74\u4f1a\u8cbb\u30fb\u9084\u5143\u7387\u30fb\u4ed8\u5e2f\u30b5\u30fc\u30d3\u30b9\u30fb\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u6761\u4ef6\u306a\u3069\u306e\u6570\u5024\u60c5\u5831\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u5229\u7528\u8005\u304c\u8ff7\u3044\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u306b\u306f\u88dc\u8db3\u89e3\u8aac\u3092\u52a0\u3048\u3001\u5c02\u9580\u7528\u8a9e\u306b\u306f\u304b\u307f\u7815\u3044\u305f\u8aac\u660e\u3092\u6dfb\u3048\u308b\u306a\u3069\u3001\u5206\u304b\u308a\u3084\u3059\u3055\u306b\u3082\u3053\u3060\u308f\u3063\u3066\u539f\u7a3f\u3092\u4ed5\u4e0a\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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