{"id":9767,"date":"2026-08-03T11:27:56","date_gmt":"2026-08-03T02:27:56","guid":{"rendered":"https:\/\/remogu.jp\/c\/?p=9767"},"modified":"2026-08-03T19:27:21","modified_gmt":"2026-08-03T10:27:21","slug":"invoice-transition-2026-freelance-engineer","status":"publish","type":"post","link":"https:\/\/remogu.jp\/c\/invoice-transition-2026-freelance-engineer\/","title":{"rendered":"\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7d4c\u904e\u63aa\u7f6e\u306f2026\u5e7410\u6708\u306b70%\u3078\u3002\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30a8\u30f3\u30b8\u30cb\u30a2\u304c\u78ba\u8a8d\u3059\u308b\u3053\u3068"},"content":{"rendered":"<!-- ===== \u8a18\u4e8b\u5185\u30b9\u30bf\u30a4\u30eb\uff08.rmg-*\u3067\u4e00\u610f\u30b9\u30b3\u30fc\u30d7\uff09 ===== -->\n\n<style>\n.rmg-tbl thead th{background:#ffd500;color:#00273f;text-align:left;padding:12px 14px;font-weight:700;}\n.rmg-cvbanner{display:block;background:#fff;border-left:7px solid #f9be00;border-radius:8px;padding:22px 28px;margin:1.5em 0;box-shadow:0 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line-height:1.7;\">2026\u5e7410\u67081\u65e5\u306b\u53d6\u5f15\u5148\u304c\u5f15\u3051\u308b\u5272\u5408\u304c80%\u304b\u308970%\u3078\u4e0b\u304c\u308b\u3053\u3068\u3068\u3001\u305d\u306e\u5f8c0%\u307e\u3067\u6bb5\u968e\u7684\u306b\u7d9a\u304f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/li>\n<li style=\"margin-bottom:0.5em; line-height:1.7;\">2\u5272\u7279\u4f8b\u304c\u4ee4\u548c8\u5e749\u670830\u65e5\u3067\u7d42\u308f\u308b\u3053\u3068\u3068\u3001\u4ee4\u548c9\u5e74\u5206\u304b\u3089\u500b\u4eba\u4e8b\u696d\u8005\u3060\u3051\u304c\u4f7f\u3048\u308b3\u5272\u7279\u4f8b\u306e\u5185\u5bb9<\/li>\n<li style=\"margin-bottom:0; line-height:1.7;\">\u6848\u4ef6\u306e\u5834\u3067\u306f\u4fa1\u683c\u3088\u308a\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u3084\u767b\u9332\u756a\u53f7\u306e\u78ba\u8a8d\u304c\u5148\u306b\u8a71\u984c\u306b\u306a\u308b\u3053\u3068\u3068\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304f4\u3064\u306e\u8ad6\u70b9<\/li>\n<\/ul>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5bfe\u5fdc\u306f\u3001\u3082\u30462023\u5e74\u306b\u7d42\u308f\u3089\u305b\u305f\u2014\u2014\u305d\u3046\u601d\u3063\u3066\u3044\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u767b\u9332\u756a\u53f7\u3092\u53d6\u5f97\u3057\u3001\u8acb\u6c42\u66f8\u306e\u66f8\u5f0f\u3092\u6574\u3048\u305f\u6642\u70b9\u3067\u3001\u5bfe\u5fdc\u306f\u5b8c\u4e86\u3057\u305f\u306f\u305a\u3060\u3068\u3002\u6848\u4ef6\u306e\u5951\u7d04\u66f8\u3084\u8acb\u6c42\u306e\u3084\u308a\u53d6\u308a\u3082\u3001\u305d\u306e\u4f53\u5236\u306e\u307e\u307e\u7d9a\u3051\u3066\u304d\u305f\u65b9\u304c\u591a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u3053\u308d\u304c\u4ee4\u548c8\u5e74(2026\u5e74)10\u67081\u65e5\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u53d6\u5f15\u5148\u304c\u5f15\u3051\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u5272\u5408\u304c\u300180%\u304b\u308970%\u3078\u3068\u5909\u308f\u308a\u307e\u3059<sup>1<\/sup>\u3002\u5236\u5ea6\u306f\u4e00\u5ea6\u304d\u308a\u3067\u5b8c\u7d50\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u3044\u307e\u3082\u6bb5\u968e\u7684\u306b\u52d5\u3044\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30a8\u30f3\u30b8\u30cb\u30a2\u304c\u6848\u4ef6\u3084\u5951\u7d04\u306e\u5834\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5909\u5316\u3092\u3001\u56fd\u7a0e\u5e81\u306e\u4e00\u6b21\u60c5\u5831\u306b\u3082\u3068\u3065\u3044\u3066\u6574\u7406\u3057\u307e\u3059\u30022023\u5e7410\u6708\u306e\u5236\u5ea6\u958b\u59cb\u6642\u70b9\u3067\u6b62\u307e\u3063\u3066\u3044\u308b\u89e3\u8aac\u3068\u3001\u4eca\u56de\u306e\u6539\u6b63\u5185\u5bb9\u3068\u306f\u5225\u7269\u3068\u3057\u3066\u5207\u308a\u5206\u3051\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<!-- CV\u30d0\u30ca\u30fc -->\n\n<div class=\"rmg-cvbanner\">\n<span class=\"eb\">\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u6848\u4ef6\u7279\u5316\u306e\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\uff5cRemogu\uff08\u682a\u5f0f\u4f1a\u793eLASSIC\u904b\u55b6\uff09<\/span>\n<span class=\"hd\">\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u6848\u4ef6\u3092\u3001\u6761\u4ef6\u304b\u3089\u63a2\u3059<\/span>\n<a class=\"rmg-cvbtn\" href=\"https:\/\/remogu.jp\/W1\/\" target=\"_blank\" rel=\"noopener\"><span class=\"ul\">\u30d5\u30eb\u30ea\u30e2\u30fc\u30c8\u6848\u4ef6\u3092\u898b\u308b<\/span><\/a>\n<\/div>\n\n\n<!-- \u76ee\u6b21 -->\n\n<div class=\"wp-block-group has-border-color has-white-background-color has-background\" style=\"border-color:#0a2540;border-width:2px;padding-top:1.2em;padding-right:1.5em;padding-bottom:1.2em;padding-left:1.5em\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-79614970 wp-block-group-is-layout-constrained\">\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:1.1em\"><strong>\u76ee\u6b21<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0px;margin-bottom:6px\"><a href=\"#section1\">1. 2026\u5e7410\u6708\u306b\u5909\u308f\u308b\u306e\u306f\u300c\u53d6\u5f15\u5148\u304c\u5f15\u3051\u308b\u5272\u5408\u300d\u3067\u3059<\/a><\/p>\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:6px;margin-bottom:6px\"><a href=\"#section2\">2. \u4e00\u5ea6\u304d\u308a\u3067\u306f\u306a\u304f\u3001\u6bb5\u968e\u7684\u306b\u4e0b\u304c\u3063\u3066\u3044\u304d\u307e\u3059<\/a><\/p>\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:6px;margin-bottom:6px\"><a href=\"#section3\">3. \u500b\u4eba\u4e8b\u696d\u8005\u3068\u6cd5\u4eba\u3067\u3001\u6271\u3044\u304c\u5206\u304b\u308c\u307e\u3059<\/a><\/p>\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:6px;margin-bottom:6px\"><a href=\"#section4\">4. \u6848\u4ef6\u306e\u5834\u3067\u8a71\u984c\u306b\u306a\u308a\u3084\u3059\u3044\u306e\u306f\u3001\u4fa1\u683c\u3067\u306f\u306a\u304f\u624b\u7d9a\u304d\u3067\u3059<\/a><\/p>\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:6px;margin-bottom:6px\"><a href=\"#section5\">5. \u76f8\u8ac7\u3059\u308b\u524d\u306b\u3001\u81ea\u5206\u3067\u6574\u7406\u3057\u3066\u304a\u304f4\u3064\u306e\u8ad6\u70b9\u3067\u3059<\/a><\/p>\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:6px;margin-bottom:6px\"><a href=\"#section6\">6. \u307e\u3068\u3081<\/a><\/p>\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:6px;margin-bottom:0px\"><a href=\"#section7\">7. \u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/p>\n\n<\/div><\/div>\n\n\n<!-- \u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044 -->\n\n<div class=\"rmg-awase\" style=\"background:#f0f7ff;border-radius:8px;padding:16px 20px;margin:1.4em 0\">\n<p style=\"margin:0 0 .4em;font-weight:bold;color:#0a2540;font-size:15px\">\u25b6 \u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/p>\n<p style=\"margin:0;font-size:15px;line-height:1.95\">\u30fb<a href=\"https:\/\/remogu.jp\/c\/infra-engineer-remote-work-conditions\/\" target=\"_blank\" rel=\"noopener\" style=\"font-weight:bold\">\u30ea\u30e2\u30fc\u30c8\u53c2\u753b\u524d\u306b\u8a70\u3081\u3066\u304a\u304d\u305f\u3044\u3001\u30a4\u30f3\u30d5\u30e9\u6848\u4ef6\u306e\u7a3c\u50cd\u6761\u4ef6<\/a><br>\u30fb<a href=\"https:\/\/remogu.jp\/c\/requirements-definition-freelance-upstream\/\" target=\"_blank\" rel=\"noopener\" style=\"font-weight:bold\">\u8981\u4ef6\u5b9a\u7fa9\u304b\u3089\u95a2\u308f\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30a8\u30f3\u30b8\u30cb\u30a2\u304c\u3001\u5358\u4fa1\u4ea4\u6e09\u3067\u51fa\u305b\u308b4\u3064\u306e\u6750\u6599<\/a><\/p>\n<\/div>\n\n\n\n\n<h2 id=\"section1\" class=\"wp-block-heading\">1. 2026\u5e7410\u6708\u306b\u5909\u308f\u308b\u306e\u306f\u300c\u53d6\u5f15\u5148\u304c\u5f15\u3051\u308b\u5272\u5408\u300d\u3067\u3059<\/h2>\n\n\n\n<h3 id=\"section1-1\" class=\"wp-block-heading\">\u81ea\u5206\u306e\u6d88\u8cbb\u7a0e\u984d\u3067\u306f\u306a\u304f\u3001\u767a\u6ce8\u5074\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u52d5\u304d\u307e\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u767b\u9332\u3084\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f\u306f\u30012023\u5e74\u306e\u6642\u70b9\u3067\u6574\u3048\u305f\u65b9\u304c\u307b\u3068\u3093\u3069\u306e\u306f\u305a\u3067\u3059\u3002\u4ee5\u964d\u306f\u300c\u3082\u3046\u7d42\u308f\u3063\u305f\u8a71\u300d\u3068\u3057\u3066\u3001\u610f\u8b58\u306e\u5916\u306b\u7f6e\u3044\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u7121\u7406\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u3053\u308d\u304c\u3053\u3053\u306b\u304d\u3066\u3001\u63a7\u9664\u53ef\u80fd\u5272\u5408\u3068\u3044\u3046\u6570\u5b57\u304c\u52d5\u304d\u307e\u3059\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u53d6\u5f15\u5148\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u5f15\u3051\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u5272\u5408\u306f\u3001\u73fe\u572880%\u3067\u3059\u3002\u3053\u308c\u304c\u4ee4\u548c8\u5e7410\u67081\u65e5\u4ee5\u964d\u306f70%\u306b\u5909\u308f\u308a\u307e\u3059<sup>1<\/sup>\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u8aac\u660e\u3067\u306f\u3001\u300c\u9069\u7528\u671f\u9650\u30922\u5e74\u9593\u5ef6\u9577\u3057\u305f\u4e0a\u3067\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u63a7\u9664\u53ef\u80fd\u5272\u5408\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059<sup>1<\/sup>\u3002\u63a7\u9664\u53ef\u80fd\u5272\u5408\u306e\u5207\u308a\u4e0b\u3052\u81ea\u4f53\u3092\u6b62\u3081\u308b\u8a71\u3067\u306f\u306a\u304f\u3001\u4e0b\u3052\u65b9\u3092\u7de9\u3084\u304b\u306b\u3059\u308b\u5f62\u306b\u5909\u308f\u3063\u305f\u3001\u3068\u3044\u3046\u8aac\u660e\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u6570\u5b57\u306f\u3001\u3053\u306e\u3042\u3068\u306e\u8868\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2023\u5e7410\u6708\u306e\u5236\u5ea6\u958b\u59cb\u6642\u70b9\u3092\u89e3\u8aac\u3059\u308b\u8a18\u4e8b\u306e\u591a\u304f\u306f\u3001\u3053\u306e\u4ee4\u548c8\u5e74\u5ea6\u306e\u6539\u6b63\u5185\u5bb9\u307e\u3067\u306f\u89e6\u308c\u3066\u3044\u307e\u305b\u3093\u30023\u5e74\u524d\u306e\u60c5\u5831\u306e\u307e\u307e\u6b62\u307e\u3063\u3066\u3044\u308b\u89e3\u8aac\u3092\u53c2\u8003\u306b\u3057\u3066\u3044\u308b\u3068\u3001\u4eca\u56de\u306e\u5909\u66f4\u306b\u6c17\u3065\u304b\u306a\u3044\u307e\u307e\u6848\u4ef6\u3092\u7d9a\u3051\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u304c\u4ee4\u548c8\u5e744\u6708\u306b\u516c\u8868\u3057\u305f\u3053\u306e\u6539\u6b63\u60c5\u5831\u306f\u3001\u6848\u4ef6\u3092\u7d99\u7d9a\u3059\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30a8\u30f3\u30b8\u30cb\u30a2\u306b\u3068\u3063\u3066\u3001\u6b21\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u4e00\u6b21\u60c5\u5831\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"section1-2\" class=\"wp-block-heading\">\u8868:\u6539\u6b63\u524d\u5f8c\u306e\u63a7\u9664\u53ef\u80fd\u5272\u5408\u306e\u6bd4\u8f03<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee4\u548c8\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u63a7\u9664\u53ef\u80fd\u5272\u5408\u306e\u898b\u76f4\u3057\u304c2\u5e74\u9593\u5ef6\u9577\u3055\u308c\u305f\u3046\u3048\u3067\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u6539\u6b63\u524d\u306f\u4ee4\u548c8\u5e7410\u6708\u304b\u3089\u4e00\u6c17\u306b50%\u3078\u4e0b\u304c\u308b\u4e88\u5b9a\u3067\u3057\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f70%\u307e\u3067\u306e\u5f15\u304d\u4e0b\u3052\u306b\u3068\u3069\u307e\u308a\u3001\u305d\u306e\u5f8c\u3055\u3089\u306b\u6bb5\u968e\u3092\u8e0f\u3093\u3067\u4e0b\u304c\u3063\u3066\u3044\u304f\u5f62\u306b\u5909\u308f\u308a\u307e\u3057\u305f<sup>1<\/sup>\u3002\u307e\u305a\u306f\u4ee4\u548c8\u5e749\u670830\u65e5\u307e\u3067\u3068\u300110\u67081\u65e5\u4ee5\u964d\u306e\u9055\u3044\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6570\u5b57\u305d\u306e\u3082\u306e\u306f\u5927\u304d\u304f\u52d5\u3044\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u57fa\u6e96\u3068\u306a\u308b\u6642\u70b9\u304c\u52d5\u3044\u305f\u4e8b\u5b9f\u306f\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"rmg-tbl\"><thead><tr><th>\u671f\u9593<\/th><th>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u5bfe\u3059\u308b\u63a7\u9664\u53ef\u80fd\u5272\u5408<\/th><\/tr><\/thead><tbody>\n<tr><td>\u301c\u4ee4\u548c8\u5e749\u670830\u65e5<\/td><td>80%<\/td><\/tr>\n<tr><td>\u4ee4\u548c8\u5e7410\u67081\u65e5\u301c<\/td><td>70%<sup>1<\/sup><\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u6570\u5b57\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30a8\u30f3\u30b8\u30cb\u30a2\u81ea\u8eab\u304c\u65b0\u305f\u306b\u7d0d\u3081\u308b\u6d88\u8cbb\u7a0e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u3092\u7d9a\u3051\u308b\u53d6\u5f15\u5148\u306b\u3068\u3063\u3066\u306f\u3001\u63a7\u9664\u3067\u304d\u308b\u984d\u304c\u6bb5\u968e\u7684\u306b\u76ee\u6e1b\u308a\u3057\u3066\u3044\u304f\u8a71\u3067\u3059\u3002\u53c2\u753b\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u6848\u4ef6\u307b\u3069\u3001\u3053\u306e\u5909\u5316\u3068\u4ed8\u304d\u5408\u3063\u3066\u3044\u304f\u671f\u9593\u3082\u9577\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"section2\" class=\"wp-block-heading\">2. \u4e00\u5ea6\u304d\u308a\u3067\u306f\u306a\u304f\u3001\u6bb5\u968e\u7684\u306b\u4e0b\u304c\u3063\u3066\u3044\u304d\u307e\u3059<\/h2>\n\n\n\n<h3 id=\"section2-1\" class=\"wp-block-heading\">70%\u219250%\u219230%\u21920%\u3068\u3001\u6570\u5e74\u304b\u3051\u3066\u6761\u4ef6\u304c\u5909\u308f\u3063\u3066\u3044\u304d\u307e\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c70%\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u60c5\u5831\u3060\u3051\u3092\u898b\u308b\u3068\u30011\u56de\u5909\u308f\u3063\u3066\u7d42\u308f\u308a\u306e\u3088\u3046\u306b\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p 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id=\"section3-1\" class=\"wp-block-heading\">2\u5272\u7279\u4f8b\u306f\u3001\u4ee4\u548c8\u5e749\u670830\u65e5\u3067\u500b\u4eba\u30fb\u6cd5\u4eba\u3068\u3082\u306b\u7d42\u308f\u308a\u307e\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2\u5272\u7279\u4f8b\u3092\u4f7f\u3063\u3066\u7533\u544a\u3057\u3066\u304d\u305f\u65b9\u306b\u3068\u3063\u3066\u3001\u300c\u6b21\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u300d\u306f\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2\u5272\u7279\u4f8b\u306f\u3001\u4ee4\u548c8\u5e749\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u3067\u7d42\u4e86\u3057\u307e\u3059<sup>4<\/sup>\u3002\u7d42\u308f\u308b\u6642\u70b9\u306f\u66a6\u306e\u4e0a\u306e9\u670830\u65e5\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u65e5\u304c\u542b\u307e\u308c\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u533a\u5207\u308a\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"section3-2\" class=\"wp-block-heading\">3\u5272\u7279\u4f8b\u306f\u3001\u500b\u4eba\u4e8b\u696d\u8005\u3060\u3051\u304c\u4f7f\u3048\u308b\u65b0\u3057\u3044\u7279\u4f8b\u3067\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3067\u3001\u305d\u306e\u5f8c\u306b\u7528\u610f\u3055\u308c\u305f3\u5272\u7279\u4f8b\u306f\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u307f\u304c\u5bfe\u8c61\u3067\u3059\u3002\u4ee4\u548c9\u5e74\u5206\u304a\u3088\u3073\u4ee4\u548c10\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u7d0d\u4ed8\u7a0e\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u306e3\u5272\u306b\u3067\u304d\u307e\u3059<sup>3<\/sup>\u3002\u6cd5\u4eba\u306b\u306f\u3053\u308c\u306b\u76f8\u5f53\u3059\u308b\u7279\u4f8b\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p 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id=\"section5-2\" class=\"wp-block-heading\">\u8868:\u76f8\u8ac7\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304d\u305f\u3044\u8ad6\u70b9\u306e\u30c1\u30a7\u30c3\u30af\u8868<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u306f\u3001\u5236\u5ea6\u306e\u8aac\u660e\u3092\u4e00\u304b\u3089\u53d7\u3051\u308b\u5834\u3067\u306f\u306a\u304f\u3001\u81ea\u5206\u306e\u72b6\u6cc1\u306b\u5f53\u3066\u306f\u3081\u3066\u78ba\u8a8d\u3059\u308b\u5834\u306b\u3059\u308b\u307b\u3046\u304c\u3001\u9650\u3089\u308c\u305f\u6642\u9593\u3092\u6709\u52b9\u306b\u4f7f\u3048\u307e\u3059\u30024\u3064\u306e\u8ad6\u70b9\u3092\u3042\u3089\u304b\u3058\u3081\u66f8\u304d\u51fa\u3057\u3066\u304a\u304f\u3068\u3001\u76f8\u8ac7\u306e\u7684\u304c\u7d5e\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u53c2\u753b\u4e2d\u306e\u6848\u4ef6\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u3001\u6848\u4ef6\u3054\u3068\u306b\u767b\u9332\u756a\u53f7\u3068\u7a0e\u7387\u306e\u8a18\u8f09\u6b04\u306e\u6709\u7121\u3092\u4e26\u3079\u3066\u66f8\u3044\u3066\u304a\u304f\u3068\u3001\u3069\u306e\u5951\u7d04\u304b\u3089\u624b\u3092\u3064\u3051\u308b\u304b\u306e\u9806\u756a\u3082\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"rmg-tbl\"><thead><tr><th>\u8ad6\u70b9<\/th><th>\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/th><\/tr><\/thead><tbody>\n<tr><td>\u7acb\u5834<\/td><td>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u8005\u304b\u6cd5\u4eba\u304b\u3082\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3059<\/td><\/tr>\n<tr><td>\u8ab2\u7a0e\u671f\u9593<\/td><td>2\u5272\u7279\u4f8b\u30fb3\u5272\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u304c\u3044\u3064\u307e\u3067\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059<sup>3<\/sup><sup>4<\/sup><\/td><\/tr>\n<tr><td>\u5c4a\u51fa<\/td><td>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u3076\u5834\u5408\u3001\u7fcc\u8ab2\u7a0e\u671f\u9593\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059<sup>5<\/sup><\/td><\/tr>\n<tr><td>\u5951\u7d04\u66f8\u306e\u8a18\u8f09<\/td><td>\u767b\u9332\u756a\u53f7\u30fb\u9069\u7528\u7a0e\u7387\u30fb\u6d88\u8cbb\u7a0e\u984d\u304c\u533a\u5206\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<figure 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class=\"wp-block-heading\">6. \u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e7410\u6708\u306b\u52d5\u304f\u306e\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30a8\u30f3\u30b8\u30cb\u30a2\u81ea\u8eab\u306e\u7a0e\u984d\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u5148\u304c\u53d7\u3051\u3089\u308c\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5927\u304d\u3055\u3067\u3059\u3002\u305d\u308c\u3067\u3082\u5236\u5ea6\u306f\u6570\u5e74\u304a\u304d\u306b\u6bb5\u968e\u3092\u523b\u3093\u3067\u304a\u308a\u3001\u6848\u4ef6\u3092\u7d9a\u3051\u308b\u304b\u304e\u308a\u4ed8\u304d\u5408\u3063\u3066\u3044\u304f\u30c6\u30fc\u30de\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u307e\u3067\u306e\u5185\u5bb9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\" style=\"margin-left:20px;line-height:1.8\">\n<li>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u5bfe\u3059\u308b\u63a7\u9664\u53ef\u80fd\u5272\u5408\u306f\u3001\u4ee4\u548c8\u5e7410\u67081\u65e5\u304b\u308970%\u306b\u306a\u308a\u307e\u3059<sup>1<\/sup><\/li>\n<li>\u305d\u306e\u5f8c\u308270%\u219250%\u219230%\u21920%\u3068\u3001\u6570\u5e74\u304b\u3051\u3066\u6bb5\u968e\u7684\u306b\u4e0b\u304c\u3063\u3066\u3044\u304d\u307e\u3059<sup>2<\/sup><\/li>\n<li>3\u5272\u7279\u4f8b\u306f\u500b\u4eba\u4e8b\u696d\u8005\u306e\u307f\u304c\u5bfe\u8c61\u3067\u3001\u4ee4\u548c9\u5e74\u5206\u30fb\u4ee4\u548c10\u5e74\u5206\u306b\u9069\u7528\u3055\u308c\u307e\u3059<sup>3<\/sup><\/li>\n<li>2\u5272\u7279\u4f8b\u306f\u4ee4\u548c8\u5e749\u670830\u65e5\u307e\u3067\u306e\u8ab2\u7a0e\u671f\u9593\u3067\u3001\u500b\u4eba\u30fb\u6cd5\u4eba\u3068\u3082\u306b\u7d42\u4e86\u3057\u307e\u3059<sup>4<\/sup><\/li>\n<li>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3078\u79fb\u308b\u5834\u5408\u306f\u3001\u5c4a\u51fa\u306e\u6642\u671f\u306b\u3082\u4ed5\u7d44\u307f\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059<sup>5<\/sup><\/li>\n<\/ul>\n\n\n\n<p 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style=\"color:#999999;\">\u56fd\u7a0e\u5e81\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff082026\u5e744\u6708\uff09<\/a><br>\uff0a2 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice-review\/pdf\/0026002-095.pdf\" target=\"_blank\" rel=\"noopener\" style=\"color:#999999;\">\u56fd\u7a0e\u5e81\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff082026\u5e744\u6708\uff09<\/a><br>\uff0a3 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice-review\/pdf\/0026002-095.pdf\" target=\"_blank\" rel=\"noopener\" style=\"color:#999999;\">\u56fd\u7a0e\u5e81\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff082026\u5e744\u6708\uff09<\/a><br>\uff0a4 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice-review\/pdf\/0026002-095.pdf\" target=\"_blank\" rel=\"noopener\" style=\"color:#999999;\">\u56fd\u7a0e\u5e81\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff082026\u5e744\u6708\uff09<\/a><br>\uff0a5 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice-review\/pdf\/0026002-095.pdf\" target=\"_blank\" rel=\"noopener\" 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