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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/020404-2\/01\/1_4_4.htm\" target=\"_blank\" 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\/>\n<p>\u9069\u683c\u5408\u4f75\u3068\u306a\u308b\u306b\u306f\u3001\u4ee5\u4e0b3\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u5fdc\u3058\u3066\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c2\u6761\u7b2c12\u53f7\u306e8\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c4\u6761\u306e3\uff09\u3002<\/p>\n<h3>\u30d1\u30bf\u30fc\u30f3A\uff1a\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408(\u6301\u682a100%)<\/h3>\n<p>\u300c<strong>\u91d1\u92ad\u4e0d\u4ea4\u4ed8\u8981\u4ef6<\/strong>\u300d\u3068\u300c<strong>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\uff08\u652f\u914d\u95a2\u4fc2\uff09\u306e\u7d99\u7d9a\u8981\u4ef6<\/strong>\u300d\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u9069\u683c\u5408\u4f75\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30d1\u30bf\u30fc\u30f3B\uff1a\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408(\u6301\u682a50%\u8d85)<\/h3>\n<p>\u300c<strong>\u91d1\u92ad\u4e0d\u4ea4\u4ed8\u8981\u4ef6<\/strong>\u300d\u3068\u300c<strong>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\uff08\u652f\u914d\u95a2\u4fc2\uff09\u306e\u7d99\u7d9a\u8981\u4ef6<\/strong>\u300d\u306e\u4ed6\u306b\u3001\u300c<strong>\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6<\/strong>\u300d\u3068\u300c<strong>\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6<\/strong>\u300d\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30d1\u30bf\u30fc\u30f3C\uff1a\u5171\u540c\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u5408\u4f75<\/h3>\n<p>\u6e80\u305f\u3059\u8981\u4ef6\u304c\u6700\u3082\u591a\u3044\u306e\u304c\u5171\u540c\u4e8b\u696d\u306e\u5834\u5408\u3067\u3059\u30022\u793e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u304c\u306a\u304f\u3066\u3082\u9069\u683c\u5408\u4f75\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u30d1\u30bf\u30fc\u30f3A\u3001B\u306e\u8981\u4ef6\u306b\u52a0\u3048\u300c<strong>\u4e8b\u696d\u898f\u6a21\u8981\u4ef6\u307e\u305f\u306f\u7d4c\u55b6\u53c2\u753b\u8981\u4ef6<\/strong>\u300d\u3068\u300c<strong>\u682a\u5f0f\u7d99\u7d9a\u4fdd\u6301\u8981\u4ef6<\/strong>\u300d\u306e\u8a086\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5168\u984d\u5f15\u304d\u7d99\u304e\u53ef\u80fd\u306a\u30b1\u30fc\u30b9<\/h2>\n<figure id=\"attachment_2199\" aria-describedby=\"caption-attachment-2199\" style=\"width: 640px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-2199 size-full\" src=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/kurikoshikessonkin01.png\" alt=\"\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5168\u984d\u5f15\u304d\u7d99\u304e\u53ef\u80fd\u306a\u30b1\u30fc\u30b9\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\" width=\"640\" height=\"426\" srcset=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/kurikoshikessonkin01.png 640w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/kurikoshikessonkin01-300x200.png 300w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/kurikoshikessonkin01-485x323.png 485w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><figcaption id=\"caption-attachment-2199\" class=\"wp-caption-text\">\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\uff1a\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5168\u984d\u5f15\u304d\u7d99\u304e\u53ef\u80fd\u306a\u30b1\u30fc\u30b9<\/figcaption><\/figure>\n<p>\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u304a\u3051\u308b\u300c\u5f15\u304d\u7d99\u304e\u5236\u9650\u300d\u306b\u3064\u3044\u3066\u3001<span class=\"span__stk_maker_blue\">\u30d1\u30bf\u30fc\u30f3C\u306e\u5171\u540c\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u5408\u4f75\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5168\u984d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002<\/p>\n<p>\u30d1\u30bf\u30fc\u30f3A\u300c\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u300d\u3068\u30d1\u30bf\u30fc\u30f3B\u300c\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u300d\u306f\u3069\u3061\u3089\u3082\u30d5\u30ed\u30fc\u306f\u540c\u3058\u3067\u3001<\/p>\n<p><strong>5\u5e74\u8d85\u306e\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u304b\u5426\u304b<\/strong><br \/>\n\u2193<br \/>\n\u306a\u3044\u5834\u5408\u3001<strong>\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3092\u6e80\u305f\u305b\u308b\u304b\u5426\u304b<\/strong><br \/>\n\u2193<br \/>\n\u6e80\u305f\u305b\u306a\u3044\u5834\u5408\u3001<strong>\u6642\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u304c\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u304b<\/strong><\/p>\n<p>\u305d\u308c\u3067\u3082\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u300e\u5f15\u304d\u7d99\u304e\u5236\u9650\u300f\u304c\u9069\u7528\u3055\u308c\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u4e00\u90e8\u5f15\u304d\u7d99\u304e\u304c\u53ef\u80fd\u3068\u3044\u3046\u6761\u4ef6\u4ed8\u304d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>5\u5e74\u8d85\u306e\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b<\/h3>\n<p><span class=\"span__stk_maker_blue\">5\u5e74\u3092\u8d85\u3048\u305f\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308c\u3070\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5168\u984d\u3092\u5f15\u304d\u7d99\u304e\u53ef\u80fd<\/span>\u3067\u3059\u3002\u5408\u4f75\u6cd5\u4eba\u306e\u5408\u4f75\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304c\u8d77\u7b97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3092\u6e80\u305f\u305b\u308b<\/h3>\n<p>5\u5e74\u3092\u8d85\u3048\u305f\u652f\u914d\u95a2\u4fc2\u304c\u306a\u3044\u5834\u5408\u306f\u3001<span class=\"span__stk_maker_blue\">\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5168\u984d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u53ef\u80fd<\/span>\u3067\u3059\u3002<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>\u4e8b\u696d\u95a2\u9023\u6027\u8981\u4ef6<\/li>\n<li>\u4e8b\u696d\u898f\u6a21\u8981\u4ef6<\/li>\n<li>\u88ab\u5408\u4f75\u4e8b\u696d\u306e\u898f\u6a21\u7d99\u7d9a\u8981\u4ef6<\/li>\n<li>\u5408\u4f75\u4e8b\u696d\u306e\u898f\u6a21\u7d99\u7d9a\u8981\u4ef6<\/li>\n<li>\u7d4c\u55b6\u53c2\u753b\u8981\u4ef6<\/li>\n<\/ol>\n<p>\u4e0a\u8a181\u301c4\u3092\u6e80\u305f\u3059\u53c8\u306f\u30011\u30685\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u300c\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u88ab\u5408\u4f75\u4e8b\u696d\u306e\u898f\u6a21\u7d99\u7d9a\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e2\u70b9\u3092\u6e80\u305f\u3059\u3053\u3068\u3002<\/p>\n<ol>\n<li>\u5408\u4f75\u5074\u304b\u3089\u306e\u652f\u914d\u95a2\u4fc2\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u304b\u3089\u5408\u4f75\u76f4\u524d\u307e\u3067\u3001\u5408\u4f75\u3055\u308c\u308b\u5074\u306e\u4e8b\u696d\u304c\u7d99\u7d9a\u3057\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li>\u652f\u914d\u95a2\u4fc2\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3068\u9069\u683c\u5408\u4f75\u76f4\u524d\u306e\u4e8b\u696d\u898f\u6a21\u306e\u5272\u5408\u304c\u304a\u304a\u3080\u306d2\u500d\u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ol>\n<p>\u5408\u4f75\u4e8b\u696d\u306e\u898f\u6a21\u7d99\u7d9a\u8981\u4ef6\u306f\u4e0a\u8a18\u306e\u9006\u3067\u3059\u3002<\/p>\n<h3>\u6642\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u304c\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u4ee5\u4e0a\u3067\u3042\u308b<\/h3>\n<p>5\u5e74\u3092\u8d85\u3048\u305f\u652f\u914d\u95a2\u4fc2\u304c\u306a\u304f\u3001\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3082\u6e80\u305f\u305b\u306a\u3044\u5834\u5408\u306f<span 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alt=\"\" width=\"640\" height=\"427\" srcset=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/4161879_s-min.jpg 640w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/4161879_s-min-300x200.jpg 300w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/4161879_s-min-485x324.jpg 485w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\n<p>\u975e\u9069\u683c\u5408\u4f75\u306f\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5f15\u304d\u7d99\u304e\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u308c\u306b\u5bfe\u3057\u3001\u9069\u683c\u5408\u4f75\u306e\u5834\u5408\u306f\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5f15\u304d\u7d99\u304e\u53ef\u80fd\u306a\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b20\u640d\u91d1\u3092\u5f15\u304d\u7d99\u3052\u308b\u306a\u3089\u9069\u683c\u5408\u4f75\u306e\u307b\u3046\u304c\u65ad\u7136\u826f\u3044\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5b9f\u306f\u975e\u9069\u683c\u5408\u4f75\u306b\u3082\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u300e<strong>\u88ab\u5408\u4f75\u6cd5\u4eba\u306b\u542b\u307f\u640d\u306f\u3042\u308b\u304c\u3001\u5408\u4f75\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u5229\u76ca\u304c\u51fa\u305d\u3046\u306a\u30b1\u30fc\u30b9<\/strong>\u300f\u306f\u975e\u9069\u683c\u5408\u4f75\u306a\u3089\u3001\u542b\u307f\u640d\u3068\u55b6\u696d\u5229\u76ca\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u975e\u9069\u683c\u5408\u4f75\u306e\u5834\u5408\u306f\u3001<span class=\"span__stk_maker_blue\">\u5408\u4f75\u4f1a\u793e\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5229\u7528\u5236\u9650\u3092\u53d7\u3051\u305a\u3001\u81ea\u7531\u306b\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u305d\u306e\u4ed6\u3001\u5408\u4f75\u3059\u308b\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001\u975e\u9069\u683c\u5408\u4f75\u306e\u307b\u3046\u304c\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u5834\u5408\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u9867\u554f\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u9069\u683c\u5408\u4f75\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u51e6\u7406\u3067\u904e\u53bb\u306b\u554f\u984c\u3068\u306a\u3063\u305f\u4e8b\u4ef6\u4f8b<\/h2>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-2198\" src=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/23008242_s-min.jpg\" alt=\"\" width=\"640\" height=\"427\" srcset=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/23008242_s-min.jpg 640w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/23008242_s-min-300x200.jpg 300w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2022\/02\/23008242_s-min-485x324.jpg 485w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\n<p>\u3053\u308c\u304b\u3089\u5408\u4f75\u306b\u3088\u308b\u7d44\u7e54\u518d\u7de8\u6210\u3092\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u904e\u53bb\u306b\u4e0d\u5f53\u6027\u8981\u4ef6\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u306a\u3063\u305f\u4e8b\u4ef6\u3092\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u7279\u306b<strong>\u30e4\u30d5\u30fc\u4e8b\u4ef6<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u4e8b\u4ef6\u306e\u5224\u6c7a\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u305d\u308c\u4ee5\u964d\u306e\u9069\u683c\u5408\u4f75\u3078\u306e\u5224\u65ad\u306e\u4ed5\u65b9\u304c\u5909\u308f\u3063\u305f\u3068\u8a00\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u30e4\u30d5\u30fc\u30fbIDCF\u4e8b\u4ef6\uff1a2016\u5e742\u670829\u65e5\u5224\u6c7a\/\u6557\u8a34<\/h3>\n<p>\u30e4\u30d5\u30fc\u4e8b\u4ef6\u306f\u3001\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u306e\u5b50\u4f1a\u793e\u300cIDCS\u300d\u306e\u5438\u53ce\u5408\u4f75\u306b\u304a\u3044\u3066\u4e0d\u5f53\u306a\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3067\u3042\u308b\u3068\u6307\u6458\u3055\u308c\u305f\u4e8b\u4ef6\u3002\u3053\u306e\u4e8b\u4ef6\u306e\u80cc\u666f\u306f\u8907\u96d1\u3067\u3001\u30e4\u30d5\u30fc\u3068IDSC\u306e2\u793e\u9593\u306b\u304a\u3051\u308b\u554f\u984c\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>IDCS\u306f\u30e4\u30d5\u30fc\u306b\u5438\u53ce\u5408\u4f75\u3055\u308c\u308b\u76f4\u524d\u306b\u3001\u300cIDCF\u300d\u3068\u3044\u3046\u65b0\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u55b6\u696d\u90e8\u9580\u3092\u5206\u5272\u3057\u3066\u3044\u305f\u306e\u3067\u3059\u3002\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u30e4\u30d5\u30fc\u304cIDSC\u3092\u5438\u53ce\u5408\u4f75\u3057\u305f\u969b\u306b\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u305f\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001<strong>IDCS\u793e\u304b\u3089\u5f15\u304d\u7d99\u3044\u3060\u7e70\u8d8a\u640d\u76ca\u91d1\u306f\u7d04540\u5104\u5186<\/strong>\u306b\u3082\u306e\u307c\u308a\u3001\u5408\u4f75\u6cd5\u4eba\u306e\u30e4\u30d5\u30fc\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3001\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u305b\u307e\u3057\u305f\u3002(2009\u5e742\u6708)<\/p>\n<p>\u3057\u304b\u3057\u3001\u56fd\u7a0e\u5f53\u5c40\u304c\u3053\u308c\u306b\u5bfe\u3057\u300c\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3067\u3042\u308b\u300d\u3068\u8a34\u3048\u4e89\u3063\u305f\u7d50\u679c\u30012016\u5e74\u306b\u6700\u9ad8\u88c1\u3088\u308a\u30e4\u30d5\u30fc\u304b\u3089\u306e\u4e0a\u544a\u3092\u68c4\u5374\u3002\u6557\u8a34\u3068\u306a\u308a<strong>\u7d04180\u5104\u5186\u306e\u8ffd\u5fb4\u8ab2\u7a0e<\/strong>\u304c\u8a00\u3044\u6e21\u3055\u308c\u308b\u7d50\u679c\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u4e8b\u4ef6\u306e\u5224\u6c7a\u306e\u30dd\u30a4\u30f3\u30c8\u306f<span 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