{"id":7483,"date":"2026-02-20T10:00:00","date_gmt":"2026-02-20T01:00:00","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/?p=7483"},"modified":"2026-02-19T12:08:49","modified_gmt":"2026-02-19T03:08:49","slug":"owners-drawings","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/owners-drawings","title":{"rendered":"\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3068\u306f\uff1f\u4e8b\u696d\u3068\u500b\u4eba\u306e\u304a\u91d1\u306e\u8003\u3048\u65b9\u304b\u3089\u4ed5\u8a33\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u500b\u4eba\u7528\u53e3\u5ea7\u304b\u3089\u4e8b\u696d\u7528\u306e\u652f\u6255\u3044\u3092\u884c\u306a\u3063\u3066\u3044\u308b\u3051\u308c\u3069\u3001\u554f\u984c\u306a\u3044\u306e\u304b\u306a\uff1f\u300d<br \/><span>\u300c\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u6642\u306b\u4f7f\u3046\u306e\u3060\u308d\u3046\uff1f\u300d<\/span>\u3068\u304a\u60a9\u307f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p><strong><span class=\"f-marker-y\"><span style=\"color: #ff6600;\">\u4e8b\u696d\u4e3b\u52d8\u5b9a<\/span>\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u8cc7\u91d1\u3092\u6574\u7406\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/span><\/strong><br \/>\u305f\u3068\u3048\u3070\u3001\u751f\u6d3b\u8cbb\u3092\u4e8b\u696d\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u51fa\u3057\u305f\u308a\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u4e8b\u696d\u7528\u306e\u3082\u306e\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u3001\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3092\u4f7f\u3046\u3053\u3068\u3067\u5e33\u7c3f\u4e0a\u3067\u6574\u7406\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u304b\u3089\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u3001\u6c7a\u7b97\u6642\u306e\u51e6\u7406\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\u8cc7\u91d1\u7ba1\u7406\u306e\u4e0d\u5b89\u3092\u6e1b\u3089\u3059\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2>1.\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3068\u306f\u4e8b\u696d\u306e\u304a\u91d1\u3068\u500b\u4eba\u306e\u304a\u91d1\u3092\u6574\u7406\u3059\u308b\u305f\u3081\u306b\u3042\u308a\u307e\u3059\u00a0<\/h2>\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4e8b\u696d\u3068\u500b\u4eba\u306e\u304a\u91d1\u3092\u5e33\u7c3f\u4e0a\u3067\u533a\u5225\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u4e8b\u696d\u4e3b\u52d8\u5b9a\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001<br \/>\u30fb\u4e8b\u696d\u306e\u7d4c\u55b6\u8005\u3068\u3057\u3066\u306e\u81ea\u5206<br \/>\u30fb\u500b\u4eba\uff08\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\uff09\u3068\u3057\u3066\u306e\u81ea\u5206<br \/>\u304c\u540c\u4e00\u4eba\u7269\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u306e\u3088\u3046\u306a\u300c\u7d66\u4e0e\u300d\u3068\u3044\u3046\u6982\u5ff5\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u751f\u6d3b\u8cbb\u3082\u4e8b\u696d\u8cc7\u91d1\u304b\u3089\u76f4\u63a5\u5f15\u304d\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u305d\u306e\u7d50\u679c\u3001\u4e8b\u696d\u7528\u306e\u304a\u91d1\u3068\u500b\u4eba\u306e\u304a\u91d1\u304c\u6df7\u3056\u308a\u3084\u3059\u304f\u306a\u308b\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306b\u306f<span style=\"color: #ff6600;\"><strong>\u300c\u4e8b\u696d\u4e3b\u501f\u300d\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d<\/strong><\/span>\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u305d\u308c\u305e\u308c\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1-1.\u500b\u4eba\u306e\u304a\u91d1\u3067\u4e8b\u696d\u306e\u3082\u306e\u3092\u8cb7\u3063\u305f\u6642\u306b\u4f7f\u3046\u300c\u4e8b\u696d\u4e3b\u501f\u300d<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/7ec6ec4be617d56a94bbd8ed3cb79437\/Qjl4Yf8U3XTb2H0cavEnKVuCP-1768722979.png\" \/><\/p>\n<p><strong>\u300c\u672c\u5f53\u306f\u4e8b\u696d\u306e\u652f\u6255\u3044\u306a\u306e\u306b\u3001\u3044\u3063\u305f\u3093\u500b\u4eba\u306e\u304a\u91d1\u3067\u6255\u3063\u305f\u300d\u3068\u3044\u3046\u5834\u9762\u306b\u4f7f\u3046\u306e\u304c<\/strong><span style=\"color: #ff6600;\"><strong>\u300c\u4e8b\u696d\u4e3b\u501f\u300d<\/strong><\/span><strong>\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u4e3b\u304c\u500b\u4eba\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u3066\u3044\u308b\u306e\u3067\u3001\u300c\u4e8b\u696d\u4e3b<strong>\u501f<\/strong>\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h3>1-2.\u4e8b\u696d\u306e\u304a\u91d1\u3067\u500b\u4eba\u306e\u3082\u306e\u3092\u8cb7\u3063\u305f\u6642\u306b\u4f7f\u3046\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/7ec6ec4be617d56a94bbd8ed3cb79437\/lzsVSm4iP9XHUrotfRJhgwTqx-1768722291.png\" \/><\/p>\n<p><strong>\u4e8b\u696d\u53e3\u5ea7\u3084\u4e8b\u696d\u306e\u73fe\u91d1\u304b\u3089\u3001\u751f\u6d3b\u8cbb\u3084\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u652f\u6255\u3044\u3092\u3057\u305f\u5834\u9762\u306b\u4f7f\u3046\u306e\u304c<\/strong><span style=\"color: #ff6600;\"><strong>\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d<\/strong><\/span><strong>\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u4e3b\u304c\u500b\u4eba\u306b\u304a\u91d1\u3092\u8cb8\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u300c\u4e8b\u696d\u4e3b<strong>\u8cb8<\/strong>\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h3>1-3.\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3068\u4e8b\u696d\u7528\u306e\u53e3\u5ea7\u306f\u5206\u3051\u305f\u65b9\u304c\u4fbf\u5229<\/h3>\n<p>\u5e33\u7c3f\u3092\u3064\u3051\u308b\u3046\u3048\u3067\u306f\u3001<strong>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u3068\u4e8b\u696d\u7528\u306e\u53e3\u5ea7\u306f\u5206\u3051\u3066\u304a\u3044\u305f\u307b\u3046\u304c\u4fbf\u5229<\/strong>\u3067\u3059\u3002<\/p>\n<p><span class=\"f-marker-y\">\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3067\u306e\u300c\u4e8b\u696d\u306e\u304a\u91d1\u300d\u306f\u5e33\u7c3f\u3067\u7ba1\u7406\u3057\u3066\u3044\u308b\u304a\u91d1\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u6cd5\u5f8b\u4e0a\u3001\u4e8b\u696d\u7528\u53e3\u5ea7\u306e\u4f5c\u6210\u304c\u5fc5\u9808\u3068\u8a00\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u305f\u3060\u3057\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u53e3\u5ea7\u3067\u4e8b\u696d\u8cc7\u91d1\u3092\u51fa\u3057\u5165\u308c\u3059\u308b\u3068\u3001\u5e33\u7c3f\u7ba1\u7406\u3084\u4ed5\u8a33\u304c\u8907\u96d1\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u4e8b\u696d\u7528\u53e3\u5ea7\u3092\u4f5c\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u751f\u6d3b\u8cbb\u306e\u5f15\u304d\u51fa\u3057\u306a\u3069\u306f\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3092\u307e\u3063\u305f\u304f\u4f7f\u308f\u305a\u306b\u6e08\u3080\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u3057\u304b\u3057\u3001\u53e3\u5ea7\u3092\u5206\u3051\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4ed5\u8a33\u306e\u624b\u9593\u3084\u78ba\u8a8d\u4f5c\u696d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001<strong>\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5165\u51fa\u91d1\u306f\u3067\u304d\u308b\u9650\u308a\u4e8b\u696d\u7528\u53e3\u5ea7\u306b\u96c6\u7d04\u3059\u308b<\/strong>\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>2.\u3010\u30b1\u30fc\u30b9\u5225\u3011\u3053\u308c\u3055\u3048\u898b\u308c\u3070\u8ff7\u308f\u306a\u3044\uff01\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3092\u4f7f\u3063\u305f\u4ed5\u8a33\u306e\u5177\u4f53\u4f8b<\/h2>\n<p>\uff11\u7ae0\u3067\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u300c\u5b9f\u969b\u306e\u4ed5\u8a33\u306f\u3069\u3046\u306a\u308b\u306e\uff1f\u300d\u3068\u601d\u3046\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u306e\u7ae0\u3067\u306f\u3001\u5b9f\u969b\u306b\u3088\u304f\u3042\u308b\u4ed5\u8a33\u4f8b\u3084\u3001\u8ff7\u3044\u3084\u3059\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\u8ff7\u3063\u305f\u969b\u306e\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2-1.\u500b\u4eba\u306e\u304a\u91d1\u3067\u4e8b\u696d\u306e\u652f\u6255\u3044\u3092\u3057\u305f\u30b1\u30fc\u30b9\u3010\u4e8b\u696d\u4e3b\u501f\u3011<\/h3>\n<p>\u500b\u4eba\u306e\u8cc7\u91d1\u3092\u4e8b\u696d\u7528\u306b\u5145\u5f53\u3057\u305f\u5834\u5408\u306f\u3001\u4e8b\u696d\u4e3b\u501f\u3092\u8cb8\u65b9\uff08\u53f3\u5074\uff09\u306b\u3057\u3066\u51e6\u7406\u3059\u308b\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u4e8b\u696d\u4e3b\u501f\u306e\u4ed5\u8a33\u4f8b\u3011<\/strong><\/p>\n<p>\u30fb\u500b\u4eba\u306e\u73fe\u91d1\u3067\u3001\u4e8b\u696d\u306b\u4f7f\u3046\u6d88\u8017\u54c1\u3092\u8cfc\u5165\u3057\u305f<br \/>\u30fb\u500b\u4eba\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u3001\u4e8b\u696d\u7528\u643a\u5e2f\u306e\u6599\u91d1\u3092\u652f\u6255\u3063\u305f\u00a0<br \/>\u30fb\u4e8b\u696d\u7528\u53e3\u5ea7\u306e\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u304f\u306a\u308a\u3001\u500b\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u4e8b\u696d\u7528\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u5165\u308c\u305f<br \/>\u30fb\u500b\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u30c1\u30e3\u30fc\u30b8\u3057\u305f\u96fb\u5b50\u30de\u30cd\u30fc\u3067\u3001\u4e8b\u696d\u306e\u652f\u6255\u3044\u3092\u3057\u305f<\/p>\n<\/div>\n<p><strong>\uff1c\u500b\u4eba\u306e\u73fe\u91d1\u3067\u3001\u4e8b\u696d\u306b\u4f7f\u3046\u6d88\u8017\u54c1\u3092\u8cfc\u5165\u3057\u305f \uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74<span>\u00d7<\/span>\u6708<span>\u00d7<\/span>\u65e5<\/td>\n<td><span>\u6d88\u8017\u54c1\u8cbb\u300010,000<\/span><\/td>\n<td>\u4e8b\u696d\u4e3b\u501f\u3000<span>10,000<\/span><\/td>\n<td><span>\u6587\u623f\u5177\u4ee3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\uff1c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u3001\u4e8b\u696d\u7528\u643a\u5e2f\u306e\u6599\u91d1\u3092\u652f\u6255\u3063\u305f \u00a0\uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u901a\u4fe1\u8cbb\u30008,000<\/td>\n<td>\u4e8b\u696d\u4e3b\u501f\u30008,000<\/td>\n<td>\u643a\u5e2f\u6599\u91d1<br \/>\uff08\u500b\u4eba\u30ab\u30fc\u30c9\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6c7a\u6e08\u3092\u884c\u3063\u305f\u65e5\u4ed8\u3067\u306e\u4ed5\u8a33\u3068\u306a\u308a\u3001\u5229\u7528\u6599\u91d1\u304c\u5f15\u304d\u843d\u3068\u3055\u308c\u308b\u65e5\u306e\u4ed5\u8a33\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\uff1c\u4e8b\u696d\u7528\u53e3\u5ea7\u306e\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u304f\u306a\u308a\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u306e\u53e3\u5ea7\u304b\u3089\u4e8b\u696d\u7528\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u5165\u308c\u305f\uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u666e\u901a\u9810\u91d1\u300050,000<\/td>\n<td>\u4e8b\u696d\u4e3b\u501f\u300050,000<\/td>\n<td><span>\u4e8b\u696d\u8cc7\u91d1\u306e\u88dc\u586b<\/span><br \/>\uff08\u500b\u4eba\u3088\u308a\u5165\u91d1\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\uff1c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528<\/strong><strong>\u306e\u53e3\u5ea7\u304b\u3089\u30c1\u30e3\u30fc\u30b8\u3057\u305f\u96fb\u5b50\u30de\u30cd\u30fc\u3067\u3001\u4e8b\u696d\u306e\u652f\u6255\u3044\u3092\u3057\u305f<\/strong><strong>\uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u65c5\u8cbb\u4ea4\u901a\u8cbb\u30001,200<\/td>\n<td>\u4e8b\u696d\u4e3b\u501f\u30001,200<\/td>\n<td>\u96fb\u8eca\u4ee3<br \/>\uff08\u96fb\u5b50\u30de\u30cd\u30fc\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-2.\u4e8b\u696d\u306e\u304a\u91d1\u3092\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u652f\u6255\u3044\u306b\u4f7f\u3063\u305f\u30b1\u30fc\u30b9\u3010\u4e8b\u696d\u4e3b\u8cb8\u3011<\/h3>\n<p>\u4e8b\u696d\u7528\u53e3\u5ea7\u306e\u8cc7\u91d1\u3084\u58f2\u4e0a\u3092\u500b\u4eba\u306e\u652f\u6255\u3044\u306b\u79c1\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u4e3b\u8cb8\u3092\u501f\u65b9\uff08\u5de6\u5074\uff09\u306b\u3057\u3066\u51e6\u7406\u3059\u308b\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u4e8b\u696d\u4e3b\u8cb8\u306e\u4ed5\u8a33\u4f8b\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u30fb\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u3001\u751f\u6d3b\u8cbb\u3068\u3057\u3066\u304a\u91d1\u3092\u5f15\u304d\u51fa\u3057\u305f \u00a0<br \/>\u30fb<span>\u4e8b\u696d\u7528\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306b\u4f7f\u3046\u65e5\u7528\u54c1\u3092\u8cfc\u5165\u3057\u305f<\/span> <br \/>\u30fb<span>\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f<\/span><br \/>\u30fb<span>\u4e8b\u696d\u306e\u304a\u91d1\u3067\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306a\u3069\u306e\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u652f\u6255\u3063\u305f<\/span><\/p>\n<\/div>\n<p><strong>\uff1c\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u3001\u751f\u6d3b\u8cbb\u3068\u3057\u3066\u304a\u91d1\u3092\u5f15\u304d\u51fa\u3057\u305f\uff1e<\/strong> \u00a0<\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u4e8b\u696d\u4e3b\u8cb8\u300030,000<\/td>\n<td>\u666e\u901a\u9810\u91d1\u300030,000<\/td>\n<td>\u751f\u6d3b\u8cbb\u5f15\u51fa<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\uff1c\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u3001\u79c1\u7528\u306e\u65e5\u7528\u54c1\u3092\u8cfc\u5165\u3057\u305f\uff1e<\/strong><\/p>\n<p>\u3010\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u65e5\u306e\u4ed5\u8a33\u3011<\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u4e8b\u696d\u4e3b\u8cb8\u30005,000<\/td>\n<td>\u672a\u6255\u91d1\u30005,000<\/td>\n<td>\u79c1\u7528\u65e5\u7528\u54c1<br \/>\uff08\u4e8b\u696d\u7528\u30ab\u30fc\u30c9\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u53e3\u5ea7\u5f15\u843d\u65e5\u306e\u4ed5\u8a33\u3011<\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u672a\u6255\u91d1\u30005,000<\/td>\n<td>\u666e\u901a\u9810\u91d1\u30005,000<\/td>\n<td>\u30ab\u30fc\u30c9\u5f15\u843d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u5229\u7528\u65e5\u3068\u53e3\u5ea7\u5f15\u843d\u65e5\u306e2\u56de\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u539f\u5247\u3068\u3057\u3066\u3001\u4e8b\u696d\u7528\u306e\u30ab\u30fc\u30c9\u3067\u500b\u4eba\u306e\u8cb7\u3044\u7269\u3092\u3059\u308b\u306e\u306f\u907f\u3051\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\uff1c\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\uff1e \u00a0<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td><span>\u4e8b\u696d\u4e3b\u8cb8\u300020,000<\/span><\/td>\n<td>\u666e\u901a\u9810\u91d1\u300020,000<\/td>\n<td><span>\u56fd\u6c11\u5e74\u91d1<\/span><br \/><span>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span class=\"f-marker-y\">\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/span>\u305f\u3081\u3001\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d\u3068\u3057\u3066\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\uff08\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u3001\u3053\u308c\u3089\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3067\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff09<\/p>\n<p><strong>\uff1c\u4e8b\u696d\u306e\u304a\u91d1\u3067\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306a\u3069\u306e\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u652f\u6255\u3063\u305f\uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u4e8b\u696d\u4e3b\u8cb8\u300050,000<\/td>\n<td>\u666e\u901a\u9810\u91d1\u300050,000<\/td>\n<td>\u6240\u5f97\u7a0e\uff08\u307e\u305f\u306f\u4f4f\u6c11\u7a0e\uff09\u7d0d\u4ed8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span class=\"f-marker-y\">\u6240\u5f97\u7a0e\u306f\u7d4c\u8cbb\u306b\u306f\u306a\u3089\u306a\u3044<\/span>\u305f\u3081\u3001\u4e8b\u696d\u4e3b\u8cb8\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<h2>3.\u79c1\u7528\u3068\u4e8b\u696d\u304c\u6df7\u3056\u3063\u3066\u3044\u308b\u652f\u51fa\uff08\u5bb6\u4e8b\u6309\u5206\uff09\u306e\u8003\u3048\u65b9<\/h2>\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u5149\u71b1\u8cbb\u3084\u901a\u4fe1\u8cbb\u306a\u3069\u3001\u79c1\u7528\u3068\u4e8b\u696d\u306e\u4e21\u65b9\u3067\u4f7f\u3063\u3066\u3044\u308b\u652f\u51fa\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<br \/>\u3053\u306e\u3088\u3046\u306a\u652f\u51fa\u306f\u3001<span style=\"color: #ff6600;\"><strong>\u300c\u5bb6\u4e8b\u6309\u5206\u300d<\/strong><\/span>\u3068\u8a00\u3046\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>3-1.\u300c\u5bb6\u4e8b\u6309\u5206\u300d\u3068\u306f\u751f\u6d3b\u8cbb\u306e\u3046\u3061\u3001\u4e8b\u696d\u3067\u4f7f\u3063\u3066\u3044\u308b\u5206\u3060\u3051\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068<\/h3>\n<p><strong>\u5bb6\u4e8b\u6309\u5206\u3068\u306f\u3001\u4e8b\u696d\u3068\u79c1\u7528\uff08\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\uff09\u306e\u4e21\u65b9\u306b\u95a2\u308f\u308b\u652f\u51fa\u306b\u3064\u3044\u3066\u3001\u300c\u4e8b\u696d\u3067\u4f7f\u3063\u305f\u90e8\u5206\u300d\u3068\u300c\u79c1\u7528\u306e\u90e8\u5206\u300d\u306b\u5206\u3051\u3001\u4e8b\u696d\u3067\u4f7f\u3063\u305f\u90e8\u5206\u3060\u3051\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u8003\u3048\u65b9\u3067\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u81ea\u5b85\u306e\u96fb\u6c17\u4ee3\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4ee3\u306f\u3001\u751f\u6d3b\u3067\u3082\u4ed5\u4e8b\u3067\u3082\u4f7f\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u3053\u306e\u5834\u5408\u3001\u5168\u984d\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4ed5\u4e8b\u3067\u4f7f\u3063\u305f\u5272\u5408\u5206\u3060\u3051\u3092\u7d4c\u8cbb\u306b\u3057\u307e\u3059\u3002<\/p>\n<h3>3-2.\u4ed5\u8a33\u306e\u5177\u4f53\u4f8b<\/h3>\n<p>\u305d\u308c\u3067\u306f\u5b9f\u969b\u306e\u4ed5\u8a33\u4f8b\u3092\u3001<br \/><strong>\u30fb\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u53e3\u5ea7\u304b\u3089\u652f\u6255\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9<br \/>\u30fb\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u652f\u6255\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/strong><br \/>\u306b\u5206\u3051\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\uff1c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u53e3\u5ea7\u304b\u3089\u3001\u4e8b\u52d9\u6240\u517c\u81ea\u5b85\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u7269\u4ef6\u306e\u96fb\u6c17\u4ee3\u304c\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u6c34\u9053\u5149\u71b1\u8cbb\u30003,000<\/td>\n<td><span>\u4e8b\u696d\u4e3b\u501f\u30003,000<\/span><\/td>\n<td><span>\u96fb\u6c17\u4ee3 <\/span><br \/><span>\uff08\u6309\u5206\u6bd4\u7387\uff1a<\/span><span>\u4e8b\u696d30\uff05\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6c34\u9053\u5149\u71b1\u8cbb1\u4e07\u5186\uff08\u6309\u5206\u6bd4\u7387\uff1a\u4e8b\u696d30\uff05\uff09\u304c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u501f\u65b9\u306b\u300c\u6c34\u9053\u5149\u71b1\u8cbb 3,000\u300d\u3001\u8cb8\u65b9\u306b\u306f\u300c\u4e8b\u696d\u4e3b\u501f 3,000\u300d\u3068\u8a18\u5e33\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u3001\u4e8b\u52d9\u6240\u517c\u81ea\u5b85\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u7269\u4ef6\u306e\u5bb6\u8cc3\u304c\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td>\u5730\u4ee3\u5bb6\u8cc3\u300030,000<br \/>\u4e8b\u696d\u4e3b\u8cb8\u300070,000<\/td>\n<td>\u666e\u901a\u9810\u91d1\u3000100,000<\/td>\n<td>\u5bb6\u8cc3<br \/>\uff08\u6309\u5206\u6bd4\u7387\uff1a\u4e8b\u696d30\uff05\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5bb6\u8cc3\u5341\u4e07\u5186\uff08\u6309\u5206\u6bd4\u7387\uff1a\u4e8b\u696d30\uff05\uff09\u304c\u4e8b\u696d\u7528\u306e\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u501f\u65b9\u306b\u300c\u5730\u4ee3\u5bb6\u8cc3\u300030,000\u300d\u300c\u4e8b\u696d\u4e3b\u8cb8\u300070,000\u300d\u3001\u8cb8\u65b9\u306b\u300c\u666e\u901a\u9810\u91d1\u3000100,000\u300d\u3068\u8a18\u5e33\u3057\u307e\u3059\u3002<\/p>\n<h3>3-3.\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u305f\u5272\u5408\uff08\uff05\uff09\u306f\u300c\u5ba2\u89b3\u7684\u306b\u8aac\u660e\u3067\u304d\u308c\u3070\u300dOK<\/h3>\n<p>\u79c1\u7528\u3068\u4e8b\u696d\u306e\u6309\u5206\u6bd4\u7387\u306f\u3001<span>\u9762\u7a4d\u30fb\u4f7f\u7528\u6642\u9593\u306a\u3069\u3092\u5143\u306b\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u5bb6\u4e8b\u6309\u5206\u3057\u305f\u8cbb\u7528\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u8a08\u7b97\u904e\u7a0b\u306e\u8aac\u660e\u3084\u4e8b\u696d\u7528\u3068\u79c1\u7528\u306e\u533a\u5225\u3092\u8a3c\u660e\u3067\u304d\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/p>\n<p><strong><span class=\"f-marker-y\">\u6309\u5206\u6bd4\u7387\u306e\u8a08\u7b97\u904e\u7a0b\u3092\u3001\u5ba2\u89b3\u7684\u306b\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<h2>4.\u78ba\u5b9a\u7533\u544a\u6642\u304b\u3089\u671f\u9996\u306b\u884c\u3046\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306e\u51e6\u7406<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u6642\u306b\u306f\u3001\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306f\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\u3053\u3053\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u6642\u304b\u3089\u671f\u9996\u306b\u304b\u3051\u3066\u884c\u3046\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h3>4-1.\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306e\u6b8b\u9ad8\u306f\u6b8b\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u6642\u306b\u3001\u4e8b\u696d\u4e3b\u501f\u3068\u4e8b\u696d\u4e3b\u8cb8\u306e\u6b8b\u9ad8\u304c\u6b8b\u3063\u3066\u3044\u3066\u3082\u3001\u5e33\u7c3f\u4e0a\u306e\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u3067\u3059\u304c\u3001\u3042\u307e\u308a\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306e\u6b8b\u9ad8\u304c\u5927\u304d\u304f\u306a\u308a\u3059\u304e\u308b\u3068\u3001\u4e8b\u696d\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u304a\u91d1\u306e\u6d41\u308c\u304c\u308f\u304b\u308a\u3065\u3089\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\u305d\u306e\u305f\u3081\u3001<strong>\u78ba\u5b9a\u7533\u544a\u6642\u306e\u969b\u306b\u306f\u4e8b\u696d\u4e3b\u501f\u30fb\u4e8b\u696d\u4e3b\u306e\u76f8\u6bba\u51e6\u7406\u3092\u3057\u305f\u4e0a\u3067\u3001\u6b8b\u3063\u305f\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3092\u5143\u5165\u91d1\u306b\u632f\u308a\u8fd4\u308b\u51e6\u7406\u3092\u3057\u305f\u65b9\u304c\u826f\u3044<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>4-2.\u4e8b\u696d\u4e3b\u501f\u30fb\u4e8b\u696d\u4e3b\u8cb8\u306e\u76f8\u6bba\u51e6\u7406\u3092\u3059\u308b<\/h3>\n<p>\u4e8b\u696d\u4e3b\u501f\u3068\u4e8b\u696d\u4e3b\u8cb8\u306e\u76f8\u6bba\u51e6\u7406\u306e\u5177\u4f53\u4f8b\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u4e8b\u696d\u4e3b\u501f\u52d8\u5b9a50\u4e07\u5186\u3001\u4e8b\u696d\u4e3b\u8cb8\u52d8\u5b9a200\u4e07\u5186\u304c\u6b8b\u9ad8\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u305f\u306e\u3067\u76f8\u6bba\u51e6\u7406\u3092\u884c\u3063\u305f\uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td><span>\u4e8b\u696d\u4e3b\u501f \u00a0 \u00a0500,000<\/span><\/td>\n<td>\u4e8b\u696d\u4e3b\u8cb8 \u00a0 \u00a0500,000<\/td>\n<td>\u76f8\u6bba\u51e6\u7406<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u91d1\u984d\u304c\u5c11\u306a\u3044\u4e8b\u696d\u4e3b\u501f50\u4e07\u5186\u3092\u5168\u984d\u76f8\u6bba\u3059\u308b\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u4ed5\u8a33\u3057\u305f\u5f8c\u306b\u6b8b\u3063\u305f\u4e8b\u696d\u4e3b\u8cb8150\u4e07\u5186\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<br \/>\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u3001\u300c\u4e8b\u696d\u4e3b\u8cb8 1,500,000\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002\u00a0<\/p>\n<h3>4-3.\u5143\u5165\u91d1\u3078\u306e\u632f\u66ff\u3092\u3059\u308b<\/h3>\n<p>\u7d9a\u3044\u3066\u671f\u9996\u306b\u306f\u3001\u6b8b\u3063\u305f\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3092\u5143\u5165\u91d1\u3078\u632f\u66ff\u3059\u308b\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u5143\u5165\u91d1\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u958b\u696d\u3059\u308b\u306e\u306b\u3042\u305f\u3063\u3066\u7528\u610f\u3057\u305f\u3001\u6e96\u5099\u91d1\u3084\u958b\u696d\u8cc7\u91d1\u306a\u3069\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\u6cd5\u4eba\u3067\u306e\u8cc7\u672c\u91d1\u306b\u3042\u305f\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u8cc7\u672c\u91d1\u3068\u306f\u7570\u306a\u308a\u4e8b\u696d\u306e\u53ce\u76ca\u3084\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306e\u6b8b\u9ad8\u3067\u6bce\u5e74\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u4e3b\u501f\u304c\u6b8b\u9ad8\u306b\u6b8b\u3063\u3066\u3044\u308c\u3070\u5143\u5165\u91d1\u306f\u5897\u3048\u3001\u4e8b\u696d\u4e3b\u8cb8\u304c\u6b8b\u3063\u3066\u3044\u308c\u3070\u5143\u5165\u91d1\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u6b8b\u3063\u305f\u4e8b\u696d\u4e3b\u8cb8\u52d8\u5b9a150\u4e07\u5186\u3092\u5143\u5165\u91d1\u306b\u632f\u66ff\u3057\u305f\uff1e<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><span>\u65e5\u4ed8<\/span><\/td>\n<td><span>\u501f\u65b9<\/span><\/td>\n<td><span>\u8cb8\u65b9<\/span><\/td>\n<td><span>\u6458\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td>20\u00d7\u00d7\u5e74\u00d7\u6708\u00d7\u65e5<\/td>\n<td><span>\u5143\u5165\u91d1<\/span>\u00a0 1,500,000<\/td>\n<td><span>\u4e8b\u696d\u4e3b\u8cb8 \u00a0<\/span>\u00a01,500,000<\/td>\n<td>\u5143\u5165\u91d1\u306b<br \/>\u632f\u66ff\u51e6\u7406<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u5834\u5408\u3001\u5143\u5165\u91d1\u306f150\u4e07\u5186\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n<h2>5.\u307e\u3068\u3081\u3000\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3067\u4e8b\u696d\u3068\u500b\u4eba\u306e\u304a\u91d1\u3092\u6574\u7406\u3057\u3088\u3046<\/h2>\n<p>\u4e8b\u696d\u7528\u8cc7\u91d1\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u8cc7\u91d1\u304c\u6df7\u3056\u308a\u3084\u3059\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3059\u304c\u3001\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u5206\u3051\u3066\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6b63\u3057\u304f\u4ed5\u8a33\u3092\u3057\u3066\u304a\u3051\u3070\u3001\u79c1\u7528\u306e\u652f\u51fa\u3092\u8aa4\u3063\u3066\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u30df\u30b9\u3084\u3001\u7d4c\u8cbb\u306b\u3059\u3079\u304d\u652f\u51fa\u306e\u8a08\u4e0a\u6f0f\u308c\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u4e3b\u52d8\u5b9a\u306e\u57fa\u672c\u3092\u62bc\u3055\u3048\u3001\u65e5\u3005\u306e\u8a18\u5e33\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u500b\u4eba\u7528\u53e3\u5ea7\u304b\u3089\u4e8b\u696d\u7528\u306e\u652f\u6255\u3044\u3092\u884c\u306a\u3063\u3066\u3044\u308b\u3051\u308c\u3069\u3001\u554f\u984c\u306a\u3044\u306e\u304b\u306a\uff1f\u300d\u300c\u4e8b\u696d\u4e3b\u52d8\u5b9a\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u6642\u306b\u4f7f\u3046\u306e\u3060\u308d\u3046\uff1f\u300d\u3068\u304a\u60a9\u307f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f \u4e8b\u696d\u4e3b\u52d8\u5b9a\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u8cc7\u91d1\u3092\u6574\u7406\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7484,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-7483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sole-proprietorship"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/7483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/comments?post=7483"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/7483\/revisions"}],"predecessor-version":[{"id":7487,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/7483\/revisions\/7487"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/7484"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=7483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=7483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}