{"id":3338,"date":"2011-01-03T15:42:40","date_gmt":"2011-01-03T06:42:40","guid":{"rendered":"http:\/\/channel2.pixta.jp\/?p=3338"},"modified":"2023-09-05T16:15:19","modified_gmt":"2023-09-05T07:15:19","slug":"%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%a8%8e%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"post","link":"https:\/\/pixta.jp\/guide\/?p=3338","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div style=\"padding-bottom: 20px;\">\n<ul class=\"list\">\n<li><a href=\"#whatwht\">\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\uff1f<\/a><\/li>\n<li><a href=\"#calc\">\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a href=\"#regis\">\u304a\u652f\u6255\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306e\u767b\u9332\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a href=\"#docs\">\u652f\u6255\u3044\u8abf\u66f8\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a 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\/>\n\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\u3001\u5831\u916c\u3092\u652f\u6255\u3046\u969b\u306b\u3042\u3089\u304b\u3058\u3081\u7a0e\u91d1\u3092\u5f15\u3044\u3066\u304a\u652f\u6255\u3044\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u3001\u4f1a\u793e\u304c\u307e\u3068\u3081\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002\u7279\u306b\u8457\u4f5c\u7269\u5229\u7528\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5831\u916c\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u5f8b\u306b\u3088\u308a\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002\u8457\u4f5c\u7269\u5229\u7528\u306b\u5bfe\u3059\u308b\u5831\u916c\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u7a0e\u7387\u306f\u539f\u5247\u3068\u3057\u306610.21\uff05\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce<\/b>(PDF\/928KB)<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2017\/pdf\/07.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2017\/pdf\/07.pdf<\/a><\/p>\n<\/div>\n<div style=\"padding-bottom: 30px;\">\n<h2 id=\"calc\">\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/h2>\n<p>PIXTA\u3067\u6e90\u6cc9\u5fb4\u53ce\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001<b>\u4f5c\u54c1\u304c\u8ca9\u58f2\u3055\u308c\u305f\uff08\uff1d\u8457\u4f5c\u7269\u3078\u5bfe\u4fa1\u304c\u652f\u6255\u308f\u308c\u305f\uff09\u6642\u306e\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u307f<\/b>\u3067\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3067\u5f97\u305f\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001<b>\u8457\u4f5c\u6a29\u3092\u500b\u4eba\u3067\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u307f<\/b>\u5bfe\u8c61\u3068\u306a\u308a\u3001\u6cd5\u4eba\u3067\u3054\u767b\u9332\u304b\u3064\u8457\u4f5c\u6a29\u3082\u6cd5\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u306f\u884c\u3044\u307e\u305b\u3093\u3002<br 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class=\"circle_blue\">\u25cf<\/span>&nbsp;\u6e90\u6cc9\u5fb4\u53ce\u306e\u8a08\u7b97\u65b9\u6cd5<\/h4>\n<p>\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u4ea4\u63db\u6642\u306b\u306f\u3001\u4ea4\u63db\u7533\u8acb\u3059\u308b\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\uff08\u4f5c\u54c1\u306e\u8ca9\u58f2\u306b\u3088\u3063\u3066\u7372\u5f97\u3055\u308c\u305f\u5206\u306e\u307f\u5bfe\u8c61\uff09\u304b\u308910.21%\u5206\u3092\u6e90\u6cc9\u5fb4\u53ce\u3068\u3057\u3066\u5dee\u3057\u5f15\u304d\u3001\u66f4\u306b\u624b\u6570\u65992\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u5f15\u3044\u305f\u984d\u304c\u5b9f\u969b\u306e\u304a\u652f\u6255\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\uff081\u30af\u30ec\u30b8\u30c3\u30c8\uff1d110\u5186\u63db\u7b97\uff09\u3002<\/p>\n<div class=\"waku\">\u4f8b\uff09<b>\u25a0\u4f5c\u54c1\u306e\u8ca9\u58f2\u3067\u7372\u5f97\u3057\u305f50\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u4ea4\u63db\u7533\u8acb\u3059\u308b\u5834\u5408<\/b><br \/>\n\u5b9f\u969b\u306e\u304a\u652f\u6255\u91d1\u984d\u306f\u3001<br \/>\n<b>50\u30af\u30ec\u30b8\u30c3\u30c8\uff08\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\uff09\uff0d5.11\u30af\u30ec\u30b8\u30c3\u30c8\uff08\u6e90\u6cc9\u5fb4\u53ce10.21%\uff09\uff0d2\u30af\u30ec\u30b8\u30c3\u30c8\uff08\u624b\u6570\u6599\uff09<\/b> \uff1d <b>42.89\u30af\u30ec\u30b8\u30c3\u30c8<\/b><br \/>\n\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<p>\u203b\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3067\u5f97\u305f\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u5206\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p class=\"btn_top\"><a class=\"btn_roundBlkS\" href=\"#\"><em>\u30da\u30fc\u30b8\u306e\u5148\u982d\u3078\u623b\u308b<\/em><\/a><\/p>\n<\/div>\n<div style=\"padding-bottom: 30px;\">\n<h2 id=\"regis\">\u304a\u652f\u6255\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306e\u767b\u9332\u306b\u3064\u3044\u3066<\/h2>\n<h4 id=\"i-4\"><span class=\"circle_blue\">\u25cf<\/span>&nbsp;\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u304a\u632f\u8fbc\u5148\u53e3\u5ea7<\/h4>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306f\u7a0e\u91d1\u3092\u6271\u3046\u3053\u3068\u304b\u3089\u3001PIXTA\u767b\u9332\u8005\u540d\u3068\u540c\u3058\u53e3\u5ea7\u540d\u7fa9\u306e\u307f\u306b\u304a\u652f\u6255\u3044\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\u3054\u767b\u9332\u8005\u306e\u304a\u540d\u524d\u3068\u53e3\u5ea7\u540d\u7fa9\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u304a\u652f\u6255\u3044\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\uff08\u304a\u540d\u524d\u306f\u540d\u5b57\u30fb\u540d\u524d\u3092\u6f22\u5b57\u3067\u3001\u53e3\u5ea7\u540d\u7fa9\u306f\u30d5\u30ea\u30ac\u30ca\u3067\u306e\u3054\u8a18\u5165\u3092\u304a\u9858\u3044\u3057\u307e\u3059\uff09\u3002\u307e\u305f\u7a0e\u91d1\u306e\u7533\u544a\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u304a\u540d\u524d\u30fb\u3054\u4f4f\u6240\u306f\u6b63\u78ba\u306a\u5185\u5bb9\u3067\u3054\u5165\u529b\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"i-5\"><span class=\"circle_blue\">\u25cf<\/span>&nbsp;\u6e90\u6cc9\u5fb4\u53ce\u533a\u5206\uff08\u500b\u4eba\u307e\u305f\u306f\u6cd5\u4eba\uff09\u306e\u767b\u9332<\/h4>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u8457\u4f5c\u6a29\u306e\u5e30\u5c5e\u3092\u300c\u500b\u4eba\u300d\u3068\u767b\u9332\u3057\u305f\u30af\u30ea\u30a8\u30a4\u30bf\u30fc\u306e\u65b9\u3092\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002 \u8457\u4f5c\u6a29\u306e\u5e30\u5c5e\u3092\u300c\u6cd5\u4eba\u300d\u3067\u767b\u9332\u3057\u3001\u304a\u652f\u6255\u3044\u5148\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u3044\u305f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><b>PIXTA\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u533a\u5206<\/b><\/p>\n<ul class=\"list\">\n<li>\u8457\u4f5c\u6a29\u3092\u6cd5\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b<br \/>\n\u203b\u6e90\u6cc9\u306fPIXTA\u3067\u306f\u5fb4\u53ce\u3057\u307e\u305b\u3093\u304c\u3001\u8b04\u672c\u306e\u30b3\u30d4\u30fc\u306a\u3069\u6cd5\u4eba\u3067\u3042\u308b\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u3060\u304f\u5834\u5408\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/li>\n<li>\u8457\u4f5c\u6a29\u3092\u500b\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b<br \/>\n\u203b\u6e90\u6cc9\u306e\u5fb4\u53ce\u3092PIXTA\u3067\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u521d\u56de\u306e\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u4ea4\u63db\u7533\u8acb\u6642\u306b\u306f\u3001\u4e8b\u524d\u306b\u30de\u30a4\u30da\u30fc\u30b8\u306b\u3066\u300c\u500b\u4eba\u300d\u307e\u305f\u306f\u300c\u6cd5\u4eba\u300d\u306e\u6e90\u6cc9\u5fb4\u53ce\u533a\u5206\u767b\u9332\u3092\u884c\u306a\u3063\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"red\">\u3054\u767b\u9332\u53ef\u80fd\u306a\u9280\u884c\u53e3\u5ea7\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/strong><\/p>\n<ul>\n<li><strong><span class=\"red\">\u4e09\u83f1\uff35\uff26\uff2a\u9280\u884c<\/span><\/strong><\/li>\n<li><strong><span class=\"red\">\u4e09\u4e95\u4f4f\u53cb\u9280\u884c<\/span><\/strong><\/li>\n<li><strong><span class=\"red\">\u697d\u5929\u9280\u884c<\/span><\/strong><\/li>\n<li><strong><span class=\"red\">\u3086\u3046\u3061\u3087\u9280\u884c<\/span><\/strong><\/li>\n<\/ul>\n<p><strong><span class=\"red\">\u4e0a\u8a18\u4ee5\u5916\u306e\u9280\u884c\u304a\u3088\u3073\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u306e\u53e3\u5ea7\u306f\u3054\u767b\u9332\u3044\u305f\u3060\u3051\u307e\u305b\u3093\u3002<br \/>\n\u306a\u304a\u3001\u5f53\u793e\u6307\u5b9a\u91d1\u878d\u6a5f\u95a2\u306e\u9280\u884c\u53e3\u5ea7\u3092\u304a\u6301\u3061\u3067\u306a\u3044\u3068\u3044\u3046\u7406\u7531\u3067\u306e<br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u533a\u5206\u306e\u5909\u66f4\u4f9d\u983c\u306f\u304a\u53d7\u3051\u3044\u305f\u3057\u304b\u306d\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u4e8b\u524d\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n<p class=\"btn_top\"><a class=\"btn_roundBlkS\" href=\"#\"><em>\u30da\u30fc\u30b8\u306e\u5148\u982d\u3078\u623b\u308b<\/em><\/a><\/p>\n<\/div>\n<div style=\"padding-bottom: 30px;\">\n<h2 id=\"docs\">\u652f\u6255\u3044\u8abf\u66f8\u306b\u3064\u3044\u3066<\/h2>\n<p>\u5f53\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u3053\u3068\u306e\u8a3c\u660e\u66f8\u985e\u3068\u3057\u3066\u30011\u5e74\u5206\u306e\u652f\u6255\u8abf\u66f8\u3092\u7fcc\u5e741\u6708\u4e0b\u65ec\u9803\u30de\u30a4\u30da\u30fc\u30b8\u306b\u3066\u95b2\u89a7\u3067\u304d\u308b\u3088\u3046\u306b\u3044\u305f\u3057\u307e\u3059\uff08\u516c\u958b\u6642\u671f\u306f\u72b6\u6cc1\u306b\u3088\u308a\u524d\u5f8c\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff09\u3002<br \/>\n\u203b\u5f53\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u65b9\u306e\u307f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u8a72\u5f53\u3057\u306a\u3044\u65b9\u306f\u8868\u793a\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u6bce\u6708\u306e\u652f\u6255\u3044\u660e\u7d30\u306a\u3069\u306f\u9001\u4ed8\u3044\u305f\u3057\u307e\u305b\u3093\u3002<a href=\"https:\/\/pixta.jp\/mypage\" target=\"_blank\" rel=\"noopener\">\u30de\u30a4\u30da\u30fc\u30b8<\/a>\uff08\u8981\u30ed\u30b0\u30a4\u30f3\uff09\u2192\u300c\u8ca9\u58f2\u30fb\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u300d\u2192\u300c\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u5c65\u6b74\u300d\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<div style=\"padding-bottom: 30px;\">\n<h4 id=\"i-7\"><span class=\"circle_blue\">\u25cf<\/span>&nbsp;PIXTA\u304b\u3089\u306e\u53ce\u5165\u5206\u3092\u4f1a\u793e\u7d66\u4e0e\u3068\u5206\u3051\u3066\u7533\u544a\u3057\u305f\u3044\u5834\u5408<\/h4>\n<p>\u4f01\u696d\u306b\u304a\u52e4\u3081\u306e\u65b9\u3067\u4f4f\u6c11\u7a0e\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u5834\u5408\uff08\u7279\u5225\u5fb4\u53ce\uff09\u3001PIXTA\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u306a\u3044\u307e\u3059\u3068\u305d\u306e\u53ce\u5165\u5206\u304c\u304a\u52e4\u3081\u5148\u306b\u901a\u77e5\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3082\u3057PIXTA\u304b\u3089\u306e\u53ce\u5165\u5206\u3092\u304a\u52e4\u3081\u5148\u306b\u901a\u77e5\u305b\u305a\u306b\u3054\u81ea\u8eab\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3092\u5e0c\u671b\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u4e0b\u8a18\u624b\u9806\u3067\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<ol class=\"list\">\n<li>\u304a\u52e4\u3081\u5148\u304b\u3089\u306e\u53ce\u5165\u3068PIXTA\u5206\u306e\u53ce\u5165\u3092\u5408\u308f\u305b\u3066\u3054\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u306a\u3044\u307e\u3059\u3002\uff08\u304a\u52e4\u3081\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u306a\u3063\u3066\u3044\u3066\u3082\u78ba\u5b9a\u7533\u544a\u306f\u53ef\u80fd\u3067\u3059\uff09<\/li>\n<li>\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53f3\u4e0b\u306e\u300c\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u3068\u3044\u3046\u6b04\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u65b9\u6cd5\u306e\u9078\u629e\u300d\u3068\u3044\u3046\u67a0\u5185\u3067\u300c\u81ea\u5206\u3067\u7d0d\u4ed8\uff08\u666e\u901a\u5fb4\u53ce\uff09\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3066\u63d0\u51fa\u3057\u307e\u3059<\/li>\n<li>\u305d\u306e\u5f8c\u304a\u52e4\u3081\u5148\u306b\u306f\u7d66\u4e0e\u5206\u306e\u307f\u306e\u4f4f\u6c11\u7a0e\u901a\u77e5\u304c\u3044\u304d\u3001\u3054\u81ea\u5b85\u306b\u7d66\u4e0e\u4ee5\u5916\u306e<br \/>\n\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u306e\u3067\u3054\u81ea\u8eab\u3067\u7d0d\u4ed8\u3057\u3066\u3044\u305f\u3060\u304d\u307e\u3059<\/li>\n<\/ol>\n<p>1\u304b\u6240\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u304a\u3088\u3073\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u65b9\u306f\u78ba\u5b9a\u7533\u544a \u304c\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f4f\u6c11\u7a0e\u3092\u304a\u52e4\u3081\u5148\u3068\u5206\u3051\u3066\u7d0d\u4ed8\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u53c2\u8003\u30ea\u30f3\u30af\u300c\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u300d<\/strong>\uff08\u56fd\u7a0e\u5e81HP\uff09<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm<\/a><\/p>\n<p>\u203b\u300c\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u300d\u306e\u3054\u4e0d\u660e\u70b9\u306f\u6700\u5bc4\u306e\u7a0e\u52d9\u7f72\u306b\u3066\u304a\u5c0b\u306d\u304f\u3060\u3055\u3044\u3002<br \/>\n\u203b\u306a\u304a\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u53ce\u5165\u5206\u304c\u304a\u52e4\u3081\u5148\u306b\u901a\u77e5\u3055\u308c\u306a\u3044\u81ea\u6cbb\u4f53\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u81ea\u8eab\u3067\u3054\u78ba\u8a8d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4e0a\u8a18\u5185\u5bb9\u3084\u65b9\u6cd5\u3092\u5f53\u793e\u304c\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"btn_top\"><a class=\"btn_roundBlkS\" href=\"#\"><em>\u30da\u30fc\u30b8\u306e\u5148\u982d\u3078\u623b\u308b<\/em><\/a><\/p>\n<\/div>\n<div style=\"padding-bottom: 30px;\">\n<h2 id=\"foreign\">\u65e5\u672c\u56fd\u5916\u306b\u5c45\u4f4f\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066<\/h2>\n<p>\u65e5\u672c\u56fd\u5916\u306b\u5c45\u4f4f\u3055\u308c\u3066\u3044\u308b\u30af\u30ea\u30a8\u30a4\u30bf\u30fc\u306e\u7686\u69d8\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u306e20.42\uff05\u3092\u6e90\u6cc9\u5fb4\u53ce\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u65e5\u672c\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u56fd\u306e\u5c45\u4f4f\u8005\uff08\u6cd5\u4eba\u3092\u542b\u307f\u307e\u3059\uff09\u306f\u3001\u4e0b\u8a18\u306e\u66f8\u985e\u306e\u539f\u672c\u3092PIXTA\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u79df\u7a0e\u6761\u7d04\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8efd\u6e1b\u53c8\u306f\u514d\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u53c2\u8003\u30ea\u30f3\u30af\u300c\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\u306b\u652f\u6255\u3046\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u300d<\/strong>\uff08\u56fd\u7a0e\u5e81HP\uff09<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2017\/pdf\/12.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2017\/pdf\/12.pdf<\/a><br \/>\n\uff08PDF\u5f62\u5f0f\u30fb\u8a72\u5f53\u56fd\u3068\u6e90\u6cc9\u7a0e\u7387\u306e\u4e00\u89a7\u306f286\u30da\u30fc\u30b8\u4ee5\u964d\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\uff09<\/p>\n<h4 id=\"i-9\"><span class=\"circle_blue\">\u25cf<\/span>&nbsp;\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8efd\u6e1b\u307e\u305f\u306f\u514d\u9664\u306e\u7533\u8fbc\u65b9\u6cd5<\/h4>\n<p class=\"com-mar-30\">\u6d77\u5916\u5728\u4f4f\u306e\u30af\u30ea\u30a8\u30a4\u30bf\u30fc\u306e\u65b9\u306f\u3001\u30de\u30a4\u30da\u30fc\u30b8\u5185\u300c\u8ca9\u58f2\u30fb\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u300d\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u6e1b\u514d\u300d\u3088\u308a\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3082\u308c\u306a\u304f\u3054\u8a18\u5165\u306e\u3046\u3048\u3001\u6307\u5b9a\u306e\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u306bPDF\u3067\u304a\u9001\u308a\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u203b\u30e1\u30fc\u30eb\u306e\u30bf\u30a4\u30c8\u30eb\u306b\u300c\u79df\u7a0e\u6761\u7d04\u306e\u7533\u8acb\u300d\u3068\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u203b\u30e1\u30fc\u30eb\u306b\u30e6\u30fc\u30b6\u30fc\u756a\u53f7\u3068\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u203b\u66f8\u985e\u306fPDF\u30d5\u30a1\u30a4\u30eb\u3067\u304a\u9001\u308a\u304f\u3060\u3055\u3044\u3002<br \/>\n\u203b\u66f8\u985e\u5230\u7740\u5f8c\u3001\u624b\u7d9a\u304d\u5b8c\u4e86\u307e\u3067\u7d04\uff11\u30f6\u6708\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u203b\u5fc5\u8981\u66f8\u985e\u304c\u5168\u3066\u63c3\u3063\u3066\u3044\u306a\u3044\u3001\u66f8\u985e\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u624b\u7d9a\u304d\u304c\u3067\u304d\u304b\u306d\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u203b\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u307e\u3057\u305f\u3089\u3001\u6298\u308a\u8fd4\u3057\u3054\u9023\u7d61\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p class=\"btn_top\"><a class=\"btn_roundBlkS\" href=\"#\"><em>\u30da\u30fc\u30b8\u306e\u5148\u982d\u3078\u623b\u308b<\/em><\/a><\/p>\n<div style=\"padding-bottom: 30px;\">\n<h2 id=\"faq\">\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<h4 id=\"i-11\"><span class=\"circle_blue\">Q.<\/span>&nbsp;\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3067\u5f97\u305f\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u304b\uff1f<\/h4>\n<p><b>A. \u3044\u3044\u3048\u3002<\/b>PIXTA\u3067\u6e90\u6cc9\u5fb4\u53ce\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4f5c\u54c1\u304c\u8ca9\u58f2\u3055\u308c\u305f\uff08\uff1d\u8457\u4f5c\u7269\u3078\u5bfe\u4fa1\u304c\u652f\u6255\u308f\u308c\u305f\uff09\u6642\u306e\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u307f\u3067\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3067\u5f97\u305f\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<h4 id=\"i-12\"><span class=\"circle_blue\">Q.<\/span> \u4f1a\u54e1\u767b\u9332\u3067\u6240\u5c5e\u7d44\u7e54\u3068\u3057\u3066\u6cd5\u4eba\u3092\u767b\u9332\u3057\u3066\u3044\u307e\u3059\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u304b\uff1f<\/h4>\n<p><b>A. <\/b>\u30de\u30a4\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001\u8457\u4f5c\u6a29\u304c\u6cd5\u4eba\u306b\u5e30\u5c5e\u3057\u3066\u3044\u308b\u767b\u9332\u3092\u3057\u305f\u5834\u5408\u306f\u6e90\u6cc9\u5fb4\u53ce\u306f\u884c\u3044\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u8457\u4f5c\u6a29\u304c\u500b\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u767b\u9332\u3092\u3057\u305f\u5834\u5408\u306f\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"i-13\"><span class=\"circle_blue\">Q.<\/span>&nbsp;PIXTA\u304b\u3089\u306e\u53ce\u5165\u5206\u3092\u4f1a\u793e\u7d66\u4e0e\u3068\u5206\u3051\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u304b\uff1f<\/h4>\n<p><b>A. <\/b>\u4f01\u696d\u306b\u304a\u52e4\u3081\u306e\u65b9\u3067\u4f4f\u6c11\u7a0e\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u5834\u5408\uff08\u7279\u5225\u5fb4\u53ce\uff09\u3001PIXTA\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u306a\u3044\u307e\u3059\u3068\u305d\u306e\u53ce\u5165\u5206\u304c\u304a\u52e4\u3081\u5148\u306b\u901a\u77e5\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3082\u3057PIXTA\u304b\u3089\u306e\u53ce\u5165\u5206\u3092\u304a\u52e4\u3081\u5148\u306b\u901a\u77e5\u305b\u305a\u306b\u3054\u81ea\u8eab\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3092\u5e0c\u671b\u3055\u308c\u308b\u5834\u5408\u306b\u306f<a href=\"#docs\">\u3053\u3061\u3089<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"i-14\"><span class=\"circle_blue\">Q.<\/span>&nbsp;\u6e90\u6cc9\u5fb4\u53ce\u306e\u8a3c\u660e\u66f8\u985e\u306f\u3082\u3089\u3048\u307e\u3059\u304b\uff1f<\/h4>\n<p><b>A. <\/b>\u5f53\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u3053\u3068\u306e\u8a3c\u660e\u66f8\u985e\u3068\u3057\u3066\u3001\uff11\u5e74\u5206\u306e\u652f\u6255\u8abf\u66f8\u3092\u7fcc\u5e74\u30de\u30a4\u30da\u30fc\u30b8\u306b\u3066\u95b2\u89a7\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u6bce\u6708\u306e\u652f\u6255\u3044\u660e\u7d30\u306a\u3069\u306f\u9001\u4ed8\u3044\u305f\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u30de\u30a4\u30da\u30fc\u30b8\u306e\u7372\u5f97\u30af\u30ec\u30b8\u30c3\u30c8\u5c65\u6b74\u3088\u308a\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p class=\"btn_top\"><a class=\"btn_roundBlkS\" href=\"#\"><em>\u30da\u30fc\u30b8\u306e\u5148\u982d\u3078\u623b\u308b<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\uff1f \u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066 \u304a\u652f\u6255\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306e\u767b\u9332\u306b\u3064\u3044\u3066 \u652f\u6255\u3044\u8abf\u66f8\u306b\u3064\u3044\u3066 \u65e5\u672c\u56fd\u5916\u306b\u5c45\u4f4f\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066 \u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f \u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\uff1f PIX &#8230; <\/p>\n","protected":false},"author":41,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[355,305,358,340],"tags":[],"_links":{"self":[{"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=\/wp\/v2\/posts\/3338"}],"collection":[{"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=\/wp\/v2\/users\/41"}],"replies":[{"embeddable":true,"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3338"}],"version-history":[{"count":93,"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=\/wp\/v2\/posts\/3338\/revisions"}],"predecessor-version":[{"id":69997,"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=\/wp\/v2\/posts\/3338\/revisions\/69997"}],"wp:attachment":[{"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pixta.jp\/guide\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}