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class=\"wp-block-heading\"><strong>\u80b2\u4f11\u4e2d\u306e\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u3001\u7a0e\u91d1\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u7523\u4f11\u4e2d\u3084\u80b2\u4f11\u4e2d\u306e\u65b9\u3067\u30821\u6708\u304b\u3089\u80b2\u4f11\u53d6\u5f97\u307e\u3067\u4ed5\u4e8b\u3092\u3057\u3066\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff09\u3002&nbsp;<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\"><strong>\uff081\uff09\u57fa\u790e\u63a7\u9664<\/strong>&nbsp;<\/h3>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u306f\u4ee4\u548c7\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2350\u4e07\u5186\u4ee5\u4e0b\u306e\u63a7\u9664\u984d\u304c10\u4e07\u5186\u5f15\u304d\u4e0a\u3052\u3089\u308c\u300158\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br>\u307e\u305f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c655\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u300158\u4e07\u5186\u306b\u4e00\u5b9a\u984d\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\uff08\u4ee4\u548c9\u5e74\u5ea6\u307e\u3067\u306e\u7279\u4f8b\uff09\u3002<br>\u5408\u8a08\u6240\u5f97\u91d1\u984d2500\u4e07\u5186\u307e\u3067\u306e\u5834\u5408\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u4e00\u5b9a\u984d\u306e\u57fa\u790e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table 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class=\"wp-element-caption\">\u53c2\u8003\uff1a\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81\uff08https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/\uff09<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff082\uff09\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/strong>&nbsp;<\/h3>\n\n\n\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u5e74\u9593\u306e\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u4e00\u5b9a\u984d\u306e\u7bc4\u56f2\u3067\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<br>\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6700\u4f4e\u4fdd\u8a3c\u984d55\u4e07\u5186\u304c\u300165\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7d66\u4e0e\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d \uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u652f\u6255\u3044\u91d1\u984d\uff09<\/strong><\/td><td><strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/strong><\/td><\/tr><tr><td>190\u4e07\u5186\u5186\u4ee5\u4e0b<\/td><td>65\u4e07\u5186<\/td><\/tr><tr><td>190\u4e07\u5186\u3092\u8d85\u3048\u3066360\u4e07\u5186\u4ee5\u4e0b<\/td><td>\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b8\u4e07\u5186&nbsp;<\/td><\/tr><tr><td>360\u4e07\u5186\u3092\u8d85\u3048\u3066660\u4e07\u5186\u4ee5\u4e0b<\/td><td>\u53ce\u5165\u91d1\u984d\u00d720\uff05\uff0b44\u4e07\u5186&nbsp;<\/td><\/tr><tr><td>660\u4e07\u5186\u3092\u8d85\u3048\u3066850\u4e07\u5186\u4ee5\u4e0b<\/td><td>\u53ce\u5165\u91d1\u984d\u00d710\uff05\uff0b110\u4e07\u5186&nbsp;<\/td><\/tr><tr><td>850\u4e07\u5186\u3092\u8d85\u3048\u3066<\/td><td>195\u4e07\u5186\uff08\u4e0a\u9650\uff09&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff083\uff09\u6276\u990a\u63a7\u9664<\/strong>&nbsp;<\/h3>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u306e\u91d1\u984d\u304c\u5897\u3048\u308b\u306e\u306b\u4f34\u3044\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u304c\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6276\u990a\u89aa\u65cf<\/strong><\/td><td><strong>\u6240\u5f97\u8981\u4ef6\u984d<\/strong><\/td><\/tr><tr><td>\u6276\u990a\u89aa\u65cf\u53ca\u3073\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6<\/td><td>58\u4e07\u5186\u4ee5\u4e0b\uff08\u6539\u6b63\u524d48\u4e07\u5186\u4ee5\u4e0b\uff09&nbsp;<\/td><\/tr><tr><td>\u3072\u3068\u308a\u89aa\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e\u5408\u8a08\u984d\u306e\u8981\u4ef6<\/td><td>58\u4e07\u5186\u4ee5\u4e0b\uff08\u6539\u6b63\u524d48\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><\/tr><tr><td>\u52e4\u52b4\u5b66\u751f\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6<\/td><td>85\u4e07\u5186\u4ee5\u4e0b\uff08\u6539\u6b63\u524d75\u4e07\u5186\u4ee5\u4e0b\uff09&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5e74\u9f6216\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\uff08\u5c45\u4f4f\u8005\uff09\u306e\u3046\u3061\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff158\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u4e00\u5b9a\u984d\u306e\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\uff08\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u306e\u53ce\u5165\u984d123\u4e07\u5186\u4ee5\u4e0b\uff09\u3002 \u63a7\u9664\u91d1\u984d\u306f\u88ab\u6276\u990a\u8005\u306e\u5e74\u9f62\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u300138\u4e07\u5186\uff5e58\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81\uff08https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=2\uff09<\/p>\n\n\n\n<p>\u53c2\u8003\uff1aNo.1180\u3000\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81\uff08https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff084\uff09\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/strong>&nbsp;<\/h3>\n\n\n\n<p>\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5275\u8a2d\u3055\u308c\u305f\u63a7\u9664\u3067\u3059\u3002\u4eba\u6750\u4e0d\u8db3\u89e3\u6d88\u3092\u76ee\u7684\u3068\u3057\u305f\u5236\u5ea6\u3067\u3001\u6240\u5f97\u8981\u4ef6\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3067\u3001\u5927\u5b66\u751f\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3088\u308a\u53ce\u5165\u3092\u5f97\u3084\u3059\u304f\u306a\u308a\u307e\u3057\u305f\u3002<br>\u7279\u5b9a\u89aa\u65cf\uff08\u203b\uff09\u3092\u6709\u3059\u308b\u5834\u5408\u3001\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304b\u3089\u3001\u7279\u5b9a\u89aa\u65cf1\u4eba\u306b\u3064\u304d\u3001\u305d\u306e\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6700\u9ad863\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u7279\u5b9a\u89aa\u65cf\u3068\u306f\u3001\u751f\u8a08\u3092\u4e00\u3064\u306b\u3059\u308b19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\uff08\u914d\u5076\u8005\u3001\u2ed8\u2f8a\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u7d66\u4e0e\u306e\u2f40\u6255\u3092\u53d7\u3051\u308b\u2f08\u53ca\u3073\u2f69\u2f8a\u4e8b\u696d\u5c02\u5f93\u8005\u3092\u9664\u304f\uff09\u3067\u5408\u8a08\u6240\u5f97\u2fa6\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u2f08\u306e\u3053\u3068\u3002\u3044\u308f\u3086\u308b\u91cc\u5b50\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5e74\u672b\u8abf\u6574\u3067\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u3001\u52e4\u3081\u5148\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u53ce\u5165\u304c\u7d66\u4e0e\u3060\u3051\u306e\u5834\u5408\u306e\u53ce\u5165\u91d1\u984d\uff09<\/strong><\/td><td><strong>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d<\/strong><\/td><\/tr><tr><td>58\u4e07\u5186\u3092\u8d85\u3048\u306685\u4e07\u5186\u4ee5\u4e0b\uff08123\u4e07\u5186\u3092\u8d85\u3048\u3066150\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>63\u4e07\u5186<\/td><\/tr><tr><td>85\u4e07\u5186\u3092\u8d85\u3048\u306690\u4e07\u5186\u4ee5\u4e0b\uff08150\u4e07\u5186\u3092\u8d85\u3048\u3066155\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>61\u4e07\u5186<\/td><\/tr><tr><td>90\u4e07\u5186\u3092\u8d85\u3048\u306695\u4e07\u5186\u4ee5\u4e0b\uff08155\u4e07\u5186\u3092\u8d85\u3048\u3066160\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>51\u4e07\u5186<\/td><\/tr><tr><td>95\u4e07\u5186\u3092\u8d85\u3048\u3066100\u4e07\u5186\u4ee5\u4e0b\uff08160\u4e07\u5186\u3092\u8d85\u3048\u3066165\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>41\u4e07\u5186<\/td><\/tr><tr><td>100\u4e07\u5186\u3092\u8d85\u3048\u3066105\u4e07\u5186\u4ee5\u4e0b\uff08165\u4e07\u5186\u3092\u8d85\u3048\u3066170\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>31\u4e07\u5186<\/td><\/tr><tr><td>105\u4e07\u5186\u3092\u8d85\u3048\u3066110\u4e07\u5186\u4ee5\u4e0b\uff08170\u4e07\u5186\u3092\u8d85\u3048\u3066175\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>21\u4e07\u5186<\/td><\/tr><tr><td>110\u4e07\u5186\u3092\u8d85\u3048\u3066115\u4e07\u5186\u4ee5\u4e0b\uff08175\u4e07\u5186\u3092\u8d85\u3048\u3066180\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>11\u4e07\u5186<\/td><\/tr><tr><td>115\u4e07\u5186\u3092\u8d85\u3048\u3066120\u4e07\u5186\u4ee5\u4e0b\uff08180\u4e07\u5186\u3092\u8d85\u3048\u3066185\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>6\u4e07\u5186<\/td><\/tr><tr><td>120\u4e07\u3092\u8d85\u3048\u3066123\u4e07\u5186\u4ee5\u4e0b\uff08185\u4e07\u5186\u3092\u8d85\u3048\u3066188\u4e07\u5186\u4ee5\u4e0b\uff09<\/td><td>3\u4e07\u5186<\/td><\/tr><tr><td>123\u4e07\u5186\u8d85\uff08188\u4e07\u5186\u8d85\uff09<\/td><td>\uff10\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u203b\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8868\u306e\u91d1\u984d\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/income\/r7_tokuteifuyou_tokuteishinzoku.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7279\u5b9a\u6276\u990a\u63a7\u9664\u306e\u898b\u76f4\u3057\u30fb\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\u7b49\uff08\u4ee4\u548c7\u5e74\u5ea6\u6539\u6b63\uff09\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff085\uff09<\/strong>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h3>\n\n\n\n<p>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u914d\u5076\u8005\u63a7\u9664\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td rowspan=\"2\"><strong>\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/strong><\/td><td colspan=\"2\"><strong>\u63a7\u9664\u984d<\/strong><\/td><\/tr><tr><td><strong>\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\uff08\u914d\u5076\u8005\u304c70\u6b73\u672a\u6e80\uff09<\/strong><\/td><td><strong>\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\uff08\u914d\u5076\u8005\u304c70\u6b73\u4ee5\u4e0a\uff09<\/strong><\/td><\/tr><tr><td>900\u4e07\u5186\u4ee5\u4e0b<\/td><td>38\u4e07\u5186<\/td><td>48\u4e07\u5186<\/td><\/tr><tr><td>900\u4e07\u5186\u3092\u8d85\u3048\u3066950\u4e07\u5186\u4ee5\u4e0b<\/td><td>26\u4e07\u5186<\/td><td>32\u4e07\u5186<\/td><\/tr><tr><td>950\u4e07\u5186\u3092\u8d85\u3048\u30661000\u4e07\u5186\u4ee5\u4e0b<\/td><td>13\u4e07\u5186<\/td><td>16\u4e07\u5186<\/td><\/tr><tr><td>1000\u4e07\u5186\u8d85\u3048<\/td><td>0\u5186<\/td><td>0\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u672c\u4eba\u306e\u6240\u5f97\u304c1000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u914d\u5076\u8005\u306e\u5e74\u9593\u6240\u5f97\u304c58\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308c\u3070\u914d\u5076\u8005\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3001\u7d66\u6599\u6240\u5f97\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6700\u9ad838\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u672c\u4eba\u306e\u6240\u5f97\u304c1000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u914d\u5076\u8005\u306e\u5e74\u9593\u6240\u5f97\u304c58\u4e07\u5186\u3092\u8d85\u3048\u3001133\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u8d85 201\u4e076000\u5186\u672a\u6e80\uff09\u3067\u3042\u308c\u3070\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6700\u9ad848\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1aNo.1195\u3000\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81\uff08https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff086\uff09\u4fdd\u967a\u6599\u63a7\u9664<span style=\"color: revert; letter-spacing: 0.06em;\">&nbsp;<\/span><\/strong><\/h3>\n\n\n\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u3068\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u751f\u547d\u4fdd\u967a\u6599\u3001\u5730\u9707\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u63a7\u9664\u306e\u7a2e\u985e&nbsp;<\/strong><\/td><td colspan=\"3\"><strong>\u63a7\u9664\u984d&nbsp;<\/strong><\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664&nbsp;<\/td><td colspan=\"3\">\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u5168\u984d&nbsp;<\/td><\/tr><tr><td rowspan=\"2\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff08\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u306e\u5834\u5408\uff09&nbsp;<\/td><td>\u65e7\u5951\u7d04&nbsp;<\/td><td>\u65b0\u5951\u7d04&nbsp;<\/td><td>\u4e21\u65b9&nbsp;<\/td><\/tr><tr><td>\u6700\u9ad85\u4e07\u5186&nbsp;<\/td><td>\u6700\u9ad84\u4e07\u5186&nbsp;<\/td><td>\u6700\u9ad84\u4e07\u5186&nbsp;<\/td><\/tr><tr><td rowspan=\"2\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664&nbsp;<\/td><td>\u5730\u9707\u4fdd\u967a\u6599\u306e\u307f&nbsp;<\/td><td>\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u306e\u307f&nbsp;<\/td><td>\u4e21\u65b9&nbsp;<\/td><\/tr><tr><td>\u6700\u9ad85\u4e07\u5186&nbsp;<\/td><td>\u6700\u9ad81\u4e075000\u5186&nbsp;<\/td><td>\u6700\u9ad85\u4e07\u5186&nbsp;<\/td><\/tr><\/tbody><\/table><figcaption 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class=\"wp-block-heading\">\uff087\uff09\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/h3>\n\n\n\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3066\u81ea\u5b85\u3092\u8cfc\u5165\u3057\u3001\u8fd4\u6e08\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u3067\u3059\u3002<br>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u3088\u304f\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3068\u3057\u3066\u306f\u3001\u521d\u5e74\u5ea6\u306f\u78ba\u5b9a\u7533\u544a\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u9069\u7528\u306e\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u3067\u7279\u4f8b\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u5fc5\u8981\u66f8\u985e\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\">&nbsp;<strong>\u5fc5\u8981\u306a\u66f8\u985e<\/strong>&nbsp;<\/h3>\n\n\n\n<p>\u307e\u305a\u3001\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4e3b\u306a\u66f8\u985e\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<ul 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href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000135090_00001.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u80b2\u5150\u4f11\u696d\u7b49\u7d66\u4ed8\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff085\uff09\u80b2\u5150\u6642\u77ed\u5c31\u696d\u7d66\u4ed8\u91d1<\/h3>\n\n\n\n<p>2025\u5e744\u67081\u65e5\u304b\u3089\u30012\u6b73\u672a\u6e80\u306e\u5b50\u3069\u3082\u3092\u990a\u80b2\u3059\u308b\u305f\u3081\u306b\u6240\u5b9a\u306e\u52b4\u50cd\u6642\u9593\u3092\u77ed\u7e2e\u3057\u3066\u3001\u6642\u77ed\u3067\u5c31\u696d\u3057\u305f\u5834\u5408\u306b\u3001\u8cc3\u91d1\u304c\u4f4e\u4e0b\u3059\u308b\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3001\u300c\u80b2\u5150\u6642\u77ed\u5c31\u696d\u7d66\u4ed8\u91d1\u300d\u304c\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u652f\u7d66\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u80b2\u5150\u6642\u77ed\u5c31\u696d\u4e2d\u306b\u652f\u6255\u308f\u308c\u305f\u8cc3\u91d1\u984d\u306e10\uff05\u76f8\u5f53\u984d\u3067\u3059\uff08\u305d\u308c\u4ee5\u524d\u306e\u8cc3\u91d1\u6c34\u6e96\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u8abf\u6574\u3055\u308c\u307e\u3059\uff09\u3002<br>\u3053\u3061\u3089\u306e\u7d66\u4ed8\u91d1\u3082\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/11600000\/001394846.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">2025\u5e744\u6708\u304b\u3089\u300c\u80b2\u5150\u6642\u77ed\u5c31\u696d\u7d66\u4ed8\u91d1\u300d\u3092\u5275\u8a2d\u3057\u307e\u3057\u305f\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n\n\n\n<h3 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