{"id":7601,"date":"2026-05-27T10:00:19","date_gmt":"2026-05-27T01:00:19","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/?p=7601"},"modified":"2026-05-26T13:57:46","modified_gmt":"2026-05-26T04:57:46","slug":"soleproprietor-furusatotax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/soleproprietor-furusatotax","title":{"rendered":"\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u3011\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u8ff7\u3044\u3092\u89e3\u6d88\uff01\u4ed5\u7d44\u307f\u3068\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u6d3b\u7528\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7591\u554f\u30fb\u4e0d\u5b89\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span style=\"font-size: 16px; color: 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id=\"euyuq4s4vcovbydrod9ygr\">1.\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u7279\u5225\u306a\u30eb\u30fc\u30eb\u306f\u306a\u3044<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u5834\u5408\u3001\u4f55\u304b\u7279\u5225\u306a\u30eb\u30fc\u30eb\u304c\u3042\u308b\u306e\u3067\u306f\uff1f\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001<strong><span class=\"f-marker-y\">\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3060\u304b\u3089\u300d\u3068\u3044\u3046\u7406\u7531\u3067\u767a\u751f\u3059\u308b\u7279\u5225\u306a\u30eb\u30fc\u30eb\u30fb\u5236\u7d04\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u3001\u597d\u304d\u306a\u81ea\u6cbb\u4f53\u306b\u5bc4\u9644\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u5bc4\u9644\u984d\u306e\u5927\u90e8\u5206\u304c\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u3067\u3082\u4e8b\u696d\u6240\u5f97\u3067\u3082\u3001\u3042\u308b\u3044\u306f\u5e74\u91d1\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u3042\u3063\u3066\u3082\u3001\u4f55\u3089\u304b\u306e\u6240\u5f97\u304c\u3042\u308a\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u4eba\u306a\u3089\u8ab0\u3067\u3082\u540c\u3058\u3088\u3046\u306b\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<h2 id=\"nr56liql7bm27spde503yo\">2.\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u4ed5\u7d44\u307f<\/h2>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3068\u306f\u3001\u81ea\u5206\u3067\u9078\u3093\u3060\u81ea\u6cbb\u4f53\u306b\u5bc4\u9644\u3092\u884c\u3044\u3001\u78ba\u5b9a\u7533\u544a\u3067\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u5bc4\u9644\u984d\u306e\u3046\u30612,000\u5186\u3092\u9664\u3044\u305f\u91d1\u984d\u304c\u7a0e\u91d1\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u672c\u6765\u3001\u7a0e\u91d1\u306f\u300c\u652f\u6255\u3063\u3066\u7d42\u308f\u308a\u300d\u3067\u3059\u304c\u3001\u3053\u306e\u5236\u5ea6\u3067\u306f\u5bc4\u9644\u3057\u305f\u81ea\u6cbb\u4f53\u304b\u3089\u304a\u793c\u3068\u3057\u3066\u300c\u8fd4\u793c\u54c1\u300d\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3044\u308f\u3070\u3001<strong>\u7d0d\u7a0e\u3068\u3044\u3046\u7fa9\u52d9\u306b\u5bfe\u3057\u3066\u30ea\u30bf\u30fc\u30f3\u3092\u4ed8\u3051\u3089\u308c\u308b\u5236\u5ea6<\/strong>\u3068\u3082\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/05\/ko1tfXZ7DBW6yAHuNbwsIgejn-1775457901.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u5bc4\u9644\u306e\u65b9\u6cd5\u3084\u63a7\u9664\u306e\u8a73\u7d30\u3092\u7c21\u5358\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"euygykky84pu0o7hjf52\">2-1.\u81ea\u5206\u3067\u9078\u3093\u3060\u81ea\u6cbb\u4f53\u306b\u5bc4\u9644\u3092\u3059\u308b<\/h3>\n<p>\u5bc4\u9644\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5c02\u7528\u306e\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u304b\u3089\u7533\u3057\u8fbc\u3080\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\u5730\u57df\u30fb\u8fd4\u793c\u54c1\u30ab\u30c6\u30b4\u30ea\u30fb\u4fa1\u683c\u5e2f\u306a\u3069\u3067\u691c\u7d22\u3067\u304d\u308b\u306e\u3067\u3001\u5fdc\u63f4\u3057\u305f\u3044\u81ea\u6cbb\u4f53\u3084\u6c17\u306b\u306a\u308b\u8fd4\u793c\u54c1\u304b\u3089\u5bc4\u9644\u5148\u3092\u6c7a\u3081\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u8907\u6570\u306e\u81ea\u6cbb\u4f53\u306b\u5206\u3051\u3066\u5bc4\u9644\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/05\/img_furusato_caption_01-4b078eba5dea.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90%;\" class=\"fr-draggable\" \/><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/www.satofull.jp\/products\/ranking.php\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 14px;\">\u300c\u3055\u3068\u3075\u308b\u300d\u516c\u5f0f\u30b5\u30a4\u30c8\u3088\u308a\u5f15\u7528\uff08https:\/\/www.satofull.jp\/products\/ranking.php\uff09<\/span><\/a><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/05\/img_furusato_caption_02-db84516243e1.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90%;\" class=\"fr-draggable\" \/><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/www.furusato-tax.jp\/area?header\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 14px;\">\u300c\u3075\u308b\u3055\u3068\u30c1\u30e7\u30a4\u30b9\u300d\u516c\u5f0f\u30b5\u30a4\u30c8\u3088\u308a\u5f15\u7528\uff08https:\/\/www.furusato-tax.jp\/\uff09<\/span><\/a><\/p>\n<p>\u5bc4\u9644\u5148\u3068\u8fd4\u793c\u54c1\u3092\u9078\u3093\u3060\u3089\u3001\u30cd\u30c3\u30c8\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u3068\u540c\u3058\u3088\u3046\u306b\u6c7a\u6e08\u307e\u3067\u9032\u3080\u3053\u3068\u304c\u3067\u304d\u3001\u5bc4\u9644\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002\u5f8c\u65e5\u3001\u8fd4\u793c\u54c1\u30fb\u5bc4\u9644\u3092\u3057\u305f\u8a3c\u660e\u66f8\uff08\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\uff09\u304c\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong><span style=\"color: #b8312f;\">\u203b\u5bc4\u9644\u306e\u4e0a\u9650\u984d\u306b\u306f\u6ce8\u610f<\/span><\/strong><br \/>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u91d1\u984d\u306b\u306f\u3001\u6240\u5f97\u3084\u5bb6\u65cf\u69cb\u6210\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\u300c\u4e0a\u9650\uff08\u9650\u5ea6\u984d\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u81ea\u8eab\u306e\u4e0a\u9650\u984d\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u884c\u3046\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"rcxft1hfrec5nfrlyo1zi\">2-2.\u300c\u5bc4\u9644\u984d\uff0d2,000\u5186\u300d\u5206\u3001\u7a0e\u91d1\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5185\u5bb9\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001<strong><span style=\"color: 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style=\"font-size: 18px;\">\u3010\u4f4f\u6c11\u7a0e\u3011\u7fcc\u5e74\u306e\u7d0d\u7a0e\u984d\u304c\u4e0b\u304c\u308b<\/span><\/h4>\n<p>\u4f4f\u6c11\u7a0e\u306e\u984d\u306f\u524d\u5e74\u6240\u5f97\u3092\u3082\u3068\u306b\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306b\u78ba\u5b9a\u7533\u544a\u306e\u7d50\u679c\u304c\u5f53\u5e74\u306b\u53cd\u6620\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001<strong><span class=\"f-marker-y\">\u7fcc\u5e74\u306e\u7d0d\u7a0e\u984d\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\u7a0e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u306e\u306f\u7fcc\u5e74\u306e6\u6708\u3067\u3001\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u9001\u4ed8\u3055\u308c\u308b\u300c\u4f4f\u6c11\u7a0e\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u7a0e\u984d\u304c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u304c\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5bc4\u9644\u304b\u3089\u63a7\u9664\u307e\u3067\u306e\u5927\u67a0\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u3010\u6ce8\u610f\u3011\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u7bc0\u7a0e\u5bfe\u7b56\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/p>\n<p>\u7a0e\u91d1\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u60c5\u5831\u304b\u3089\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u304c\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u3068\u8aa4\u89e3\u3055\u308c\u304c\u3061\u3067\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u3042\u304f\u307e\u3067\u300c\u5148\u306b\u5bc4\u9644\u3057\u305f\u5206\u3001\u5f8c\u304b\u3089\u7a0e\u91d1\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u300d\u3068\u3044\u3046\u6d41\u308c\u3067\u3042\u308a\u3001<strong><span class=\"f-marker-y\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3057\u3066\u3082\u652f\u6255\u3046\u7dcf\u984d\u3092\u6e1b\u3089\u305b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3067\u306f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u4f55\u306e\u305f\u3081\u306b\u3084\u308b\u306e\u304b\uff1f\u3069\u306e\u3088\u3046\u306a\u4eba\u306b\u5b09\u3057\u3044\u5236\u5ea6\u306a\u306e\u304b\uff1f<\/span><br \/><span style=\"font-size: 16px; color: #333333;\">\u6b21\u7ae0\u3067\u306f\u305d\u306e\u5224\u65ad\u57fa\u6e96\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"jy719f5s6gco94okj3jo5\">3.\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u300c\u3059\u308b\uff0f\u3057\u306a\u3044\u300d\u306e\u5224\u65ad\u8ef8<\/h2>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001<strong><span class=\"f-marker-y\">\u624b\u9593\u3082\u542b\u3081\u305f\u30b3\u30b9\u30c8\u306b\u5bfe\u3057\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u4e0a\u56de\u308b\u3068\u601d\u3046\u304b\uff1f<\/span><\/strong>\u3067\u5224\u65ad\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u3002<\/p>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u672c\u6765\u306f\u6a5f\u68b0\u7684\u306b\u7d0d\u3081\u3066\u7d42\u308f\u308b\u7a0e\u91d1\u3092\u300c\u81ea\u5206\u3067\u9078\u3093\u3060\u81ea\u6cbb\u4f53\u3078\u306e\u5bc4\u9644\u300d\u306b\u5909\u3048\u3089\u308c\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u305d\u306e\u5bc4\u9644\u5148\u304b\u3089\u306e\u8fd4\u793c\u54c1\u3092\u53d7\u3051\u53d6\u308c\u308b\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u30012,000\u5186\u306e\u81ea\u5df1\u8ca0\u62c5\u30fb\u624b\u7d9a\u304d\u306e\u624b\u9593\u304c\u767a\u751f\u3059\u308b\u306e\u3082\u4e8b\u5b9f\u3067\u3059\u3002<br \/>\u307e\u305f\u3001\u4e8b\u696d\u306e\u6210\u9577\u6bb5\u968e\u306a\u3069\u3067\u8ab2\u7a0e\u6240\u5f97\u304c\u4f4e\u3051\u308c\u3070\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3067\u304d\u308b\u984d\u3082\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u984d\u304c\u5c0f\u3055\u3044\u3068\u8fd4\u793c\u54c1\u306e\u9078\u629e\u80a2\u3082\u5c11\u306a\u304f\u3001\u30b3\u30b9\u30c8\u3084\u624b\u9593\u3092\u4e0a\u56de\u308b\u307b\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u611f\u3058\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u81ea\u8eab\u306e\u72b6\u6cc1\u3082\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001\u6b21\u306e2\u3064\u306e\u89b3\u70b9\u3067\u8003\u3048\u308b\u3068\u30b7\u30f3\u30d7\u30eb\u306b\u5224\u65ad\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"b9uf4z2w7utmjs2cdboewe\">3-1.\u6b32\u3057\u3044\u8fd4\u793c\u54c1\u304c\u3042\u308b\u304b<\/h3>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u8fd4\u793c\u54c1\u306b\u306f\u3001\u98df\u6750\u3084\u65e5\u7528\u54c1\u306e\u307b\u304b\u3001\u5bb6\u96fb\u88fd\u54c1\u3084\u65c5\u884c\u5238\u307e\u3067\u3001\u5e45\u5e83\u3044\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u6b32\u3057\u3044\u3082\u306e\u304c\u898b\u3064\u304b\u308c\u3070\u305d\u308c\u3060\u3051\u3067\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u307b\u304b\u3001\u6b21\u306e\u3088\u3046\u306a\u9078\u3073\u65b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 28.126%; background-color: #28324e;\"><strong><span style=\"color: #ffffff;\">\u8fd4\u793c\u54c1\u306e\u9078\u3073\u65b9<\/span><\/strong><\/td>\n<td style=\"width: 71.7438%; background-color: #28324e;\"><strong><span style=\"color: #ffffff;\">\u8fd4\u793c\u54c1\u306e\u4f8b<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.126%; background-color: #ffffff;\"><strong>\u30a4\u30d9\u30f3\u30c8\u3068\u3057\u3066\u697d\u3057\u3080<\/strong><\/td>\n<td style=\"width: 71.7438%;\">\u30fb\u666e\u6bb5\u306f\u8cb7\u308f\u306a\u3044\u9ad8\u7d1a\u98df\u6750\u3092\u697d\u3057\u3080<br \/>\u30fb\u5730\u65b9\u4f01\u696d\u306e\u30e6\u30cb\u30fc\u30af\u306a\u88fd\u54c1\u3092\u8a66\u3057\u3066\u307f\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.126%; background-color: #ffffff;\"><strong>\u5b9f\u5229\u3067\u751f\u6d3b\u306e\u8db3\u3057\u306b\u3059\u308b<\/strong><\/td>\n<td style=\"width: 71.7438%;\">\u30fb<span style=\"font-size: 16px; color: #333333;\">\u30c8\u30a4\u30ec\u30c3\u30c8\u30da\u30fc\u30d1\u30fc\u3001\u6d17\u5264\u3001\u304a\u3080\u3064\u306a\u3069\u306e\u6d88\u8017\u54c1\u3092\u88dc\u3046<\/span><br \/>\u30fb\u30c7\u30b8\u30bf\u30eb\u5546\u54c1\u5238\u3084\u5272\u5f15\u5238\u3092\u9078\u3076<br \/>\u30fb\u304a\u7c73\u3084\u6c34\u306e\u5b9a\u671f\u4fbf\u3092\u7533\u3057\u8fbc\u307f\u3001\u8cb7\u3044\u7269\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u3046\u3057\u305f\u8fd4\u793c\u54c1\u306e\u4fa1\u5024\u306f\u5bc4\u9644\u984d\u306e<strong>&#8220;\u6700\u5927&#8221;30%\u76f8\u5f53<\/strong>\u3068\u5236\u5ea6\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u30705\u4e07\u5186\u5bc4\u9644\u3067\u304d\u308b\u65b9\u304c\u9078\u3079\u308b\u8fd4\u793c\u54c1\u306f\u3001\u6700\u59271.5\u4e07\u5186\u76f8\u5f53\u3002\u81ea\u5df1\u8ca0\u62c52,000\u5186\u3092\u4e0a\u56de\u308b\u30ea\u30bf\u30fc\u30f3\u306b\u306a\u308a\u307e\u3059\u3002<br \/><span style=\"font-size: 14px; color: #b8312f;\">\u203b\u3042\u304f\u307e\u3067\u300c\u6700\u592730\uff05\u300d\u3068\u3044\u3046\u76ee\u5b89\u3067\u3042\u308a\u3001\u5b9f\u969b\u306e\u9084\u5143\u7387\u306f\u8fd4\u793c\u54c1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/span><\/p>\n<h3 id=\"032yth185utmn689yqfmtio\"><strong>3-2.\u5fdc\u63f4\u3057\u305f\u3044\u81ea\u6cbb\u4f53\u304c\u3042\u308b\u304b<\/strong><\/h3>\n<p>\u3082\u3046\u4e00\u3064\u306e\u5224\u65ad\u8ef8\u304c\u3001\u5fdc\u63f4\u3057\u305f\u3044\u81ea\u6cbb\u4f53\u3084\u3001\u7a0e\u91d1\u306e\u4f7f\u3044\u9053\u306b\u3053\u3060\u308f\u308a\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/p>\n<p>\u672c\u6765\u3001\u4f4f\u6c11\u7a0e\u306f\u5c45\u4f4f\u5730\u3078\u3001\u6240\u5f97\u7a0e\u306f\u56fd\u3078\u7d0d\u3081\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3059\u308c\u3070\u3001\u7a0e\u91d1\u306e\u4e00\u90e8\u3092\u81ea\u5206\u3067\u9078\u3093\u3060\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u53b3\u5bc6\u306b\u306f\u3001\u5225\u306e\u81ea\u6cbb\u4f53\u3078\u76f4\u63a5\u7d0d\u7a0e\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5bc4\u9644\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u984d\u304c\u5f8c\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3068\u3044\u3046\u5f62\u3067\u3059\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u3001<strong><span class=\"f-marker-y\">\u7d0d\u7a0e\u5148\u3092\u81ea\u5206\u3067\u9078\u629e\u3059\u308b<\/span><\/strong>\u3068\u8a00\u3048\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u5bc4\u9644\u306e\u969b\u306b\u306f\u3001\u5177\u4f53\u7684\u306a\u4f7f\u3044\u9053\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<span style=\"font-size: 16px; color: #333333;\">\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #28324e;\"><span style=\"color: #ffffff;\"><strong>\u3010\u4f8b\u3011\u6307\u5b9a\u3067\u304d\u308b\u5bc4\u9644\u91d1\u306e\u4f7f\u3044\u9053<\/strong><span style=\"font-size: 14px;\"><strong>\uff08\u5185\u5bb9\u306f\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\uff09<\/strong><\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\n<ul>\n<li>\u30fb<strong>\u707d\u5bb3\u5fa9\u8208<\/strong>\uff08\u88ab\u707d\u5730\u306e\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u3084\u3001\u9707\u707d\u306e\u6559\u8a13\u3092\u4f1d\u3048\u308b\u6d3b\u52d5\uff09<\/li>\n<li>\u30fb<strong>\u5b50\u80b2\u3066\u652f\u63f4<\/strong>\uff08\u4fdd\u80b2\u74b0\u5883\u306e\u6574\u5099\u3084\u3001\u8fd4\u9084\u56f0\u96e3\u306a\u5968\u5b66\u91d1\u306e\u7d66\u4ed8\uff09<br \/>\u30fb<strong>\u4f1d\u7d71\u6587\u5316\u306e\u7d99\u627f<\/strong>\uff08\u6b74\u53f2\u7684\u306a\u8857\u4e26\u307f\u306e\u4fdd\u5b58\u3001\u5730\u57df\u306e\u796d\u4e8b\u306e\u904b\u55b6\uff09<br \/>\u30fb<strong>\u30b9\u30dd\u30fc\u30c4\u30fb\u5730\u57df\u632f\u8208<\/strong>\uff08\u5b50\u4f9b\u305f\u3061\u306e\u30b9\u30dd\u30fc\u30c4\u6307\u5c0e\u3084\u3001\u30d7\u30ed\u30c1\u30fc\u30e0\u3068\u9023\u643a\u3057\u305f\u5730\u57df\u6d3b\u6027\u5316\uff09<br \/>\u30fb<strong>\u81ea\u7136\u4fdd\u8b77<\/strong>\uff08\u7d76\u6ec5\u5371\u60e7\u7a2e\u306e\u4fdd\u8b77\u3084\u3001\u68ee\u6797\u30fb\u6d77\u6d0b\u74b0\u5883\u306e\u4fdd\u5168\uff09\u3000<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u6545\u90f7\u3078\u9084\u5143\u3057\u305f\u3044\u300d\u300c\u3053\u306e\u81ea\u6cbb\u4f53\u3092\u5fdc\u63f4\u3057\u305f\u3044\u300d\u306a\u3069\u3001\u7d0d\u7a0e\u3068\u3044\u3046\u652f\u51fa\u306b\u81ea\u5206\u306a\u308a\u306e\u610f\u5473\u3092\u6301\u305f\u305b\u308b\u624b\u6bb5\u3068\u3057\u3066\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u500b\u4eba\u306e\u72b6\u6cc1\u3084\u4fa1\u5024\u89b3\u306b\u3088\u3063\u3066\u9078\u629e\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3001\u624b\u9593\u3082\u542b\u3081\u305f\u30b3\u30b9\u30c8\u306e\u4e21\u9762\u304b\u3089\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 30.1432%; background-color: #e25041;\"><span style=\"color: #ffffff;\"><strong>\u30e1\u30ea\u30c3\u30c8\u3092\u611f\u3058\u3084\u3059\u3044\u4eba<\/strong><\/span><\/td>\n<td style=\"width: 69.7266%;\">\u30fb\u6b32\u3057\u3044\u8fd4\u793c\u54c1\u304c\u3042\u308b\u4eba<br \/>\u30fb\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3067\u304d\u308b\u984d\u304c\u5927\u304d\u304f\u3001\u8fd4\u793c\u54c1\u3092\u81ea\u7531\u306b\u9078\u3079\u308b\u4eba<br \/><span style=\"font-size: medium; color: #333333;\">\u30fb\u7279\u5b9a\u306e\u81ea\u6cbb\u4f53\u3084\u7a0e\u91d1\u306e\u4f7f\u3044\u9053\u3078\u306e\u60f3\u3044\u304c\u5f37\u3044\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.1432%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u30e1\u30ea\u30c3\u30c8\u3092\u611f\u3058\u306b\u304f\u3044\u4eba<\/span><\/strong><\/td>\n<td style=\"width: 69.7266%;\">\u30fb\u4e0a\u9650\u984d\u304c\u4f4e\u304f\u8fd4\u793c\u54c1\u306e\u9078\u629e\u80a2\u304c\u9650\u3089\u308c\u308b\u4eba<br \/>\u30fb\u4e0d\u8981\u306a\u624b\u9593\u306f\u306a\u308b\u3079\u304f\u5897\u3084\u3057\u305f\u304f\u306a\u3044\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"l42kvrlbk7zm92p5u2kgh\">4.\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7279\u306b\u6c17\u3092\u4ed8\u3051\u305f\u3044\u300c\u4e0a\u9650\u984d\u300d\u306e\u7b97\u51fa\u65b9\u6cd5<\/h2>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u6642\u306b\u306f\u3001\u5fc5\u305a\u81ea\u5206\u306e\u5bc4\u9644\u4e0a\u9650\u984d\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\u4e0a\u9650\u984d\u306f\u6240\u5f97\u3084\u5bb6\u65cf\u69cb\u6210\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001<strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u6240\u5f97\u304c\u5e74\u672b\u307e\u3067\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081\u3001\u898b\u8fbc\u307f\u3067\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/strong><\/p>\n<p>\u4e0a\u9650\u984d\u3068\u306f\u300c\u3053\u306e\u91d1\u984d\u5185\u3067\u3042\u308c\u3070\u63a7\u9664\u3092\u6700\u5927\u9650\u306b\u53d7\u3051\u3089\u308c\u308b\u300d\u3068\u3044\u3046\u76ee\u5b89\u3067\u3059\u3002\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3082\u624b\u7d9a\u304d\u4e0a\u30a8\u30e9\u30fc\u304c\u51fa\u305f\u308a\u3001\u8d85\u904e\u5206\u304c\u8fd4\u91d1\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u305f\u3081\u3001\u614e\u91cd\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u6b63\u78ba\u306a\u4e0a\u9650\u984d\u306f\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u3067\u78ba\u8a8d\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u304c\u3001\u5148\u306b\u304a\u304a\u3088\u305d\u306e\u91d1\u984d\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u4ee5\u4e0b\u306e\u65e9\u898b\u8868\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/><span style=\"font-size: 14px;\">\u203b\u65e9\u898b\u8868\u306f\u9752\u8272\u7533\u544a\uff0865\u4e07\u5186\u7279\u5225\u63a7\u9664\uff09\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: left;\"><strong><span style=\"font-size: 18px; color: #2969b0;\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u4e0a\u9650\u984d\u65e9\u898b\u8868<\/span><span style=\"font-size: 14px; color: #2969b0;\">\uff08\u9752\u8272\u7533\u544a\uff09<\/span><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"4\" style=\"width: 10.8073%; text-align: center; background-color: #28324e;\"><span style=\"font-size: 14px;\"><strong><span style=\"color: #ffffff;\">\u4e8b\u696d<\/span><\/strong><\/span><span style=\"color: #ffffff;\"><br \/><\/span><span style=\"font-size: 14px;\"><strong><span style=\"color: #ffffff;\">\u6240\u5f97<\/span><\/strong><\/span><\/td>\n<td colspan=\"8\" style=\"width: 91.276%; text-align: center; background-color: #28324e;\"><span style=\"color: #ffffff; font-size: 14px;\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e \u4e0a\u9650\u984d<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"8\" style=\"width: 89.1276%; text-align: center; background-color: #2969b0;\"><span style=\"font-size: 14px; color: #ffffff;\">\u5bb6\u65cf\u69cb\u6210<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 22.3958%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px;\">\u5b50\u3069\u3082\u304c\u3044\u306a\u3044<br \/>or \u4e2d\u5b66\u751f\u4ee5\u4e0b<\/span><\/strong><\/td>\n<td colspan=\"3\" style=\"width: 32.9427%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 14px;\">\u5171\u50cd\u304d\u592b\u5a66<\/span><br \/><span style=\"font-size: 14px;\">\uff0b\u5b50\u3069\u3082<\/span><\/strong><\/td>\n<td colspan=\"3\" style=\"width: 33.8572%; text-align: center; background-color: #efefef;\">\n<div style=\"text-align: center;\"><strong><span style=\"font-size: 14px;\">\u592b\u5a66\uff08\u914d\u5076\u8005\u63a7\u9664\u3042\u308a\uff09<\/span><br \/><span style=\"font-size: 14px;\">\uff0b\u5b50\u3069\u3082<\/span><\/strong><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.261%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 12px;\">\u5171\u50cd\u304d<\/span><\/strong><\/td>\n<td style=\"width: 11.0046%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 12px;\">\u914d\u5076\u8005<\/span><br \/><span style=\"font-size: 12px;\">\u63a7\u9664\u3042\u308a<\/span><\/strong><\/td>\n<td style=\"width: 10.5214%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 12px;\">\u5b501\u4eba<br \/>\u9ad8\u6821\u751f<\/span><\/strong><\/td>\n<td style=\"width: 11.1074%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 12px;\">\u5b501\u4eba<br \/>\u5927\u5b66\u751f<\/span><\/strong><\/td>\n<td style=\"width: 11.2884%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 12px;\">\u5b501\u4eba<br \/>\u9ad8\u6821\uff0b\u5927\u5b66<\/span><\/strong><\/td>\n<td style=\"width: 10.4167%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 12px;\">\u5b501\u4eba<br \/>\u9ad8\u6821\u751f<\/span><\/strong><\/td>\n<td style=\"width: 11.8846%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 12px;\">\u5b501\u4eba<br \/>\u5927\u5b66\u751f<\/span><\/strong><\/td>\n<td style=\"width: 11.5529%; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 12px;\">\u5b501\u4eba<br \/>\u9ad8\u6821\uff0b\u5927\u5b66<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><strong><span style=\"font-size: 12px; color: #2969b0;\">200\u4e07\u5186<\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right;\"><span style=\"font-size: 11px;\">13,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right;\"><span style=\"font-size: 11px;\">4,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right;\"><span style=\"font-size: 11px;\">4,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right;\"><span style=\"font-size: 11px;\">&#8211;<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right;\"><span style=\"font-size: 11px;\">&#8211;<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right;\"><span style=\"font-size: 11px;\">&#8211;<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right;\"><span style=\"font-size: 11px;\">&#8211;<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">&#8211;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; background-color: #ffffff; text-align: center;\"><strong><span style=\"font-size: 12px; color: #2969b0;\">300\u4e07\u5186<\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">33,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">25,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">25,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">19,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">10,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">16,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">10,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">1,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><strong><span style=\"font-size: 12px; color: #2969b0;\">400\u4e07\u5186<\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right;\"><span style=\"font-size: 11px;\">57,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right;\"><span style=\"font-size: 11px;\">45,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right;\"><span style=\"font-size: 11px;\">45,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right;\"><span style=\"font-size: 11px;\">39,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right;\"><span style=\"font-size: 11px;\">30,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right;\"><span style=\"font-size: 11px;\">36,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right;\"><span style=\"font-size: 11px;\">30,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">21,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; background-color: #ffffff; text-align: center;\"><strong><span style=\"font-size: 12px;\"><span style=\"color: #2969b0;\">500\u4e07<span style=\"font-size: 12px; color: #2969b0;\">\u5186<\/span><\/span><\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">78,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">69,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">69,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">62,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">53,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">59,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">53,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 11px;\">41,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><strong><span style=\"font-size: 12px;\"><span style=\"color: #2969b0;\">600\u4e07<span style=\"font-size: 12px; color: #2969b0;\">\u5186<\/span><\/span><\/span><span style=\"color: #2969b0;\"><span style=\"font-size: 12px;\"><br \/><\/span><\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right;\"><span style=\"font-size: 11px;\">114,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right;\"><span style=\"font-size: 11px;\">103,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right;\"><span style=\"font-size: 11px;\">103,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right;\"><span style=\"font-size: 11px;\">96,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right;\"><span style=\"font-size: 11px;\">74,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right;\"><span style=\"font-size: 11px;\">80,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right;\"><span style=\"font-size: 11px;\">74,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">65,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><strong><span style=\"font-size: 12px; color: #2969b0;\">700\u4e07\u5186<\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: center;\"><span style=\"font-size: 11px;\">139,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: center;\"><span style=\"font-size: 11px;\">128,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: center;\"><span style=\"font-size: 11px;\">128,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: center;\"><span style=\"font-size: 11px;\">120,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: center;\"><span style=\"font-size: 11px;\">110,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: center;\"><span style=\"font-size: 11px;\">117,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: center;\"><span style=\"font-size: 11px;\">110,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">99,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><strong><span style=\"font-size: 12px; color: #2969b0;\">800\u4e07\u5186<\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right;\"><span style=\"font-size: 11px;\">163,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right;\"><span style=\"font-size: 11px;\">152,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right;\"><span style=\"font-size: 11px;\">152,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right;\"><span style=\"font-size: 11px;\">145,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right;\"><span style=\"font-size: 11px;\">134,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right;\"><span style=\"font-size: 11px;\">141,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right;\"><span style=\"font-size: 11px;\">134,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">123,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><strong><span style=\"font-size: 12px; color: #2969b0;\">900\u4e07\u5186<\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right;\"><span style=\"font-size: 11px;\">187,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right;\"><span style=\"font-size: 11px;\">176,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right;\"><span style=\"font-size: 11px;\">176,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right;\"><span style=\"font-size: 11px;\">169,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right;\"><span style=\"font-size: 11px;\">158,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right;\"><span style=\"font-size: 11px;\">166,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right;\"><span style=\"font-size: 11px;\">158,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">147,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><strong><span style=\"font-size: 12px; color: #2969b0;\">1,000\u4e07\u5186<\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right;\"><span style=\"font-size: 11px;\">222,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right;\"><span style=\"font-size: 11px;\">210,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right;\"><span style=\"font-size: 11px;\">210,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right;\"><span style=\"font-size: 11px;\">194,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right;\"><span style=\"font-size: 11px;\">183,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right;\"><span style=\"font-size: 11px;\">190,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right;\"><span style=\"font-size: 11px;\">183,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">172,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><strong><span style=\"font-size: 12px; color: #2969b0;\">1,100\u4e07\u5186<\/span><\/strong><\/td>\n<td style=\"width: 11.261%; text-align: right;\"><span style=\"font-size: 11px;\">247,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right;\"><span style=\"font-size: 11px;\">236,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right;\"><span style=\"font-size: 11px;\">236,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right;\"><span style=\"font-size: 11px;\">228,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right;\"><span style=\"font-size: 11px;\">217,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right;\"><span style=\"font-size: 11px;\">224,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right;\"><span style=\"font-size: 11px;\">217,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">196,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.7422%; text-align: center;\"><span style=\"font-size: 12px;\"><strong><span style=\"color: #2969b0;\">1,200\u4e07<span style=\"font-size: 12px; color: #2969b0;\">\u5186<\/span><\/span><\/strong><\/span><\/td>\n<td style=\"width: 11.261%; text-align: right;\"><span style=\"font-size: 11px;\">322,000<\/span><\/td>\n<td style=\"width: 11.0046%; text-align: right;\"><span style=\"font-size: 11px;\">261,000<\/span><\/td>\n<td style=\"width: 10.5214%; text-align: right;\"><span style=\"font-size: 11px;\">261,000<\/span><\/td>\n<td style=\"width: 11.1074%; text-align: right;\"><span style=\"font-size: 11px;\">254,000<\/span><\/td>\n<td style=\"width: 11.2884%; text-align: right;\"><span style=\"font-size: 11px;\">242,000<\/span><\/td>\n<td style=\"width: 10.4167%; text-align: right;\"><span style=\"font-size: 11px;\">250,000<\/span><\/td>\n<td style=\"width: 11.8846%; text-align: right;\"><span style=\"font-size: 11px;\">242,000<\/span><\/td>\n<td style=\"width: 11.5529%; text-align: right;\"><span style=\"font-size: 11px;\">231,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 14px; color: #000000;\">\u65e9\u898b\u8868\u306e\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u524d\u63d0\u306b\u57fa\u3065\u3044\u3066\u8a66\u7b97\u3057\u305f\u76ee\u5b89\u3067\u3059\u3002\u3042\u304f\u307e\u3067\u76ee\u5b89\u3068\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\">\u4e8b\u696d\u6240\u5f97 = \u58f2\u4e0a\uff0d\u7d4c\u8cbb<br \/><\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664 65\u4e07\u5186\u3092\u9069\u7528<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><span style=\"color: #333333;\">\u57fa\u790e\u63a7\u966448\u4e07\u5186\u3092\u9069\u7528<\/span><\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u4f4f\u6c11\u7a0e\u7387\u306f\u5168\u56fd\u4e00\u5f8b10%\u3067\u8a08\u7b97<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\uff0b\u56fd\u6c11\u5e74\u91d1\uff09\u306f\u4e8b\u696d\u6240\u5f97\u306e15%\u3067\u8a08\u7b97<\/span><strong><br \/><\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u672c\u65e9\u898b\u8868\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u63a7\u9664\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u305f\u3068\u3048\u3070\u3001iDeCo\uff08\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\uff09\u30fb\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u533b\u7642\u8cbb\u63a7\u9664\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/><strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u4f1a\u793e\u54e1\u3068\u6bd4\u3079\u3066\u6240\u5f97\u69cb\u6210\u3084\u63a7\u9664\u6761\u4ef6\u306e\u500b\u4eba\u5dee\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u7d30\u304b\u306a\u6761\u4ef6\u306b\u3088\u3063\u3066\u4e0a\u9650\u984d\u304c\u5909\u52d5\u3057\u3084\u3059\u3044\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/strong><\/p>\n<p>\u65e9\u898b\u8868\u306f\u76ee\u5b89\u3068\u3057\u3066\u53c2\u8003\u306b\u3057\u3064\u3064\u3001\u3088\u308a\u6b63\u78ba\u306a\u4e0a\u9650\u984d\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u3001\u500b\u4eba\u306e\u63a7\u9664\u72b6\u6cc1\u3092\u7d30\u304b\u304f\u5165\u529b\u3067\u304d\u308b\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002\u7b97\u51fa\u306e\u6d41\u308c\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h3 id=\"0yd3ax1io1qn69bzeq4u0pi\"><strong>4-1.\u4e0a\u9650\u984d\u7b97\u51fa\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u6574\u7406\u3059\u308b<\/strong><\/h3>\n<p>\u307e\u305a\u306f\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u306b\u5165\u529b\u3059\u308b\u6570\u5b57\u3092\u7528\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\u6240\u5f97\u3084\u5404\u7a2e\u63a7\u9664\u306e\u60c5\u5831\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001<strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u306f\u3053\u306e\u300c\u6240\u5f97\u300d\u306e\u628a\u63e1\u304c\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8<\/span><\/span>\u3067<\/strong>\u3059\u3002\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u5e74\u5185\u306b\u5b8c\u4e86\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u4e00\u65b9\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u306f\u5e74\u304c\u7d42\u308f\u308b\u307e\u3067\u78ba\u5b9a\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5e74\u5185\u306b\u5bc4\u9644\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6b63\u78ba\u306a\u6570\u5b57\u304c\u51fa\u3066\u3044\u306a\u3044\u6bb5\u968e\u3067\u4eca\u5e74\u306e\u6240\u5f97\u3092\u898b\u7a4d\u3082\u308a\u3001\u4e0a\u9650\u984d\u3092\u7b97\u51fa\u3059\u308b\u3057\u304b\u306a\u3044\u306e\u3067\u3059\u3002\u305d\u306e\u524d\u63d0\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001\u6b21\u306e3\u3064\u306e\u60c5\u5831\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\"><strong>\u4e0a\u9650\u984d\u3092\u51fa\u3059\u305f\u3081\u306b\u7528\u610f\u3059\u308b3\u3064\u306e\u60c5\u5831<\/strong><\/p>\n<h4><strong><span style=\"font-size: 18px;\">\u30101\u3011\u5e74\u5185\u306e\u6240\u5f97\u898b\u8fbc\u307f<\/span><\/strong><\/h4>\n<p>\u5e74\u5185\u306e\u58f2\u4e0a\u3068\u7d4c\u8cbb\u306e\u7740\u5730\u898b\u8fbc\u307f\u304b\u3089\u3001\u6700\u7d42\u7684\u306a\u4e8b\u696d\u6240\u5f97\u3092\u898b\u7a4d\u3082\u308a\u307e\u3059\u3002<\/p>\n<h4><strong><span style=\"font-size: 18px;\">\u30102\u3011\u9069\u7528\u4e88\u5b9a\u306e\u63a7\u9664\u984d<\/span><\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3001iDeCo\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u30fb\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u3001\u4eca\u5e74\u9069\u7528\u3059\u308b\u63a7\u9664\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u63a7\u9664\u8a3c\u660e\u66f8\u30fb\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u306e\u6848\u5185\u30fb\u639b\u91d1\u901a\u77e5\u306a\u3069\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4><strong><span style=\"font-size: 18px;\">\u30103\u3011\u4ed6\u306e\u6240\u5f97\u72b6\u6cc1\uff08\u3042\u308b\u5834\u5408\uff09<\/span><\/strong><\/h4>\n<p>\u517c\u696d\u306e\u7d66\u4e0e\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u3001\u4e8b\u696d\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3053\u306e\u6570\u5b57\u3082\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h3 id=\"342lncht3e8cot4ma6xf6m\"><strong>4-2.\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u3092\u4f7f\u3063\u3066\u4e0a\u9650\u984d\u3092\u51fa\u3059<\/strong><\/h3>\n<p>\u5fc5\u8981\u306a\u60c5\u5831\u304c\u63c3\u3063\u305f\u3089\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u306b\u5165\u529b\u3057\u3066\u4e0a\u9650\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\u5404\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u304c\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8a08\u7b97\u30ed\u30b8\u30c3\u30af\u306f\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u5171\u901a\u3067\u3059\u3002\u76f4\u611f\u7684\u306b\u4f7f\u3044\u3084\u3059\u3044\u30b5\u30a4\u30c8\u3092\u9078\u3093\u3067\u8a66\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6ce8\u610f\u70b9\u306f\u3001<strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u300c\u8a73\u7d30\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u300d\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u300d\u7b49\u306e\u8a18\u8f09\u304c\u3042\u308b\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u3092\u9078\u3076<\/span><\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<br \/>\u7c21\u6613\u7248\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u3092\u5165\u529b\u3059\u308b\u8a2d\u8a08\u304c\u591a\u304f\u3001\u58f2\u4e0a\u30fb\u7d4c\u8cbb\u30fb\u5404\u7a2e\u63a7\u9664\u304c\u7d61\u3080\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u30b1\u30fc\u30b9\u306b\u306f\u5bfe\u5fdc\u3067\u304d\u307e\u305b\u3093\u3002\u8a73\u7d30\u7248\u3067\u3042\u308c\u3070\u5404\u9805\u76ee\u3092\u500b\u5225\u306b\u5165\u529b\u3067\u304d\u3001\u3088\u308a\u7cbe\u5ea6\u306e\u9ad8\u3044\u8a08\u7b97\u3068\u306a\u308a\u307e\u3059\u3002<strong><br \/><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 99.8698%; background-color: #28324e;\"><strong><span style=\"color: #ffffff;\">\u8a73\u7d30\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u3067\u304d\u308b\u4ee3\u8868\u7684\u306a\u30b5\u30a4\u30c8<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.3552%;\">\u3055\u3068\u3075\u308b<\/td>\n<td style=\"width: 78.5146%;\"><a href=\"https:\/\/www.satofull.jp\/static\/calculation01.php\" target=\"_blank\" rel=\"noopener\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u63a7\u9664\u4e0a\u9650\u984d\uff08\u9650\u5ea6\u984d\uff09\u304c\u308f\u304b\u308b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff06\u65e9\u898b\u8868<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.3552%;\">\u3075\u308b\u3055\u3068\u30c1\u30e7\u30a4\u30b9<\/td>\n<td style=\"width: 78.5146%;\"><a href=\"https:\/\/www.furusato-tax.jp\/about\/simulation?srsltid=AfmBOoq_iD_zOBjd7gyUcIaKDup0sotXseC4quQugvb-4ddswZROZDaN\" target=\"_blank\" rel=\"noopener\">\u63a7\u9664\u4e0a\u9650\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.3552%;\">\u697d\u5929\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/td>\n<td style=\"width: 78.5146%;\"><a href=\"https:\/\/furusato-nouzei.event.rakuten.co.jp\/mypage\/deduction-details\/?l-id=furusato_pc_mypage_sidemenu_simulation_details\" target=\"_blank\" rel=\"noopener\">\u8a73\u7d30\u7248\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.3552%;\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u3058\u3081\u308b\u30d0\u30a4\u30d6\u30eb<\/td>\n<td style=\"width: 78.5146%;\"><a href=\"https:\/\/furusato-bible.jp\/sim\/kojinjigyo\/\" target=\"_blank\" rel=\"noopener\">\u5bc4\u4ed8\u4e0a\u9650\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\uff09<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><span style=\"font-size: 14px;\">\u203b\u4e0a\u8a18\u30ea\u30f3\u30af\u306f2026\u5e744\u6708\u6642\u70b9\u3067\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u305f\u3082\u306e\u3067\u3059<\/span><strong><\/p>\n<p><\/strong><\/p>\n<h3 id=\"sg1pmdvaakbcwrpjvg7i9\"><strong>4-3.\u7b97\u51fa\u984d\u3092\u3082\u3068\u306b\u4f59\u88d5\u3092\u6301\u3063\u3066\u5bc4\u9644\u984d\u3092\u6c7a\u3081\u308b<\/strong><\/h3>\n<p>\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u3067\u7b97\u51fa\u3057\u305f\u4e0a\u9650\u984d\u306f\u3001\u3042\u304f\u307e\u3067\u81ea\u5206\u3067\u898b\u7a4d\u3082\u3063\u305f\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306e\u300c\u898b\u8fbc\u307f\u300d\u306b\u57fa\u3065\u304f\u984d\u3067\u3059\u3002\u898b\u8fbc\u307f\u3069\u304a\u308a\u306b\u7740\u5730\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001<strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u7b97\u51fa\u984d\u306e<strong>8\u301c9\u5272\u7a0b\u5ea6\u3092\u5b9f\u8cea\u7684\u306a\u4e0a\u9650<\/strong><\/span><\/span><\/strong>\u3068\u8003\u3048\u3066\u304a\u304f\u3068\u3001\u300c\u4e0a\u9650\u3092\u8d85\u3048\u3066\u6301\u3061\u51fa\u3057\u304c\u5897\u3048\u3066\u3057\u307e\u3063\u305f\u2026\u300d\u3068\u3044\u3046\u5931\u6557\u3092\u907f\u3051\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"vb4emqwhokhhdyczcf986\"><strong>5.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/strong><\/h2>\n<p>\u3053\u3053\u307e\u3067\u5236\u5ea6\u306e\u6982\u8981\u30fb\u30e1\u30ea\u30c3\u30c8\u30fb\u4e0a\u9650\u984d\u7b97\u51fa\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u6539\u3081\u3066\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u5834\u5408\u306e\u5177\u4f53\u7684\u306a\u30a2\u30af\u30b7\u30e7\u30f3\u3068\u671f\u65e5\u3092\u6642\u7cfb\u5217\u306b\u6cbf\u3063\u3066\u304a\u3055\u3089\u3044\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/05\/46fcOrlzxim1ovsLSbqjZAgFd-1775542409.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/p>\n<h3 id=\"uz1tg77key7jf27de57xl\"><strong>5-1.\u3010\u5e74\u5185\u3011\u5bc4\u9644\u3092\u3059\u308b<\/strong><\/h3>\n<p><strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u671f\u9650\u306f12\u670831\u65e5\u3067\u3059\u3002<\/span><\/span><\/strong>\u3053\u306e\u65e5\u307e\u3067\u306b\u6c7a\u6e08\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308b\u305f\u3081\u3001\u5e74\u672b\u30ae\u30ea\u30ae\u30ea\u306b\u614c\u3066\u306a\u3044\u3088\u3046\u306b\u4f59\u88d5\u3092\u6301\u3063\u3066\u624b\u7d9a\u304d\u3057\u307e\u3057\u3087\u3046\u3002<strong><br \/><\/strong><\/p>\n<h3 id=\"9nvrilt11hhq3lm5wsh56\"><strong>5-2.\u3010\u5bc4\u9644\u5f8c\u3011\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u3092\u4fdd\u7ba1\u3059\u308b<\/strong><\/h3>\n<p>\u5bc4\u4ed8\u3092\u3057\u305f\u81ea\u6cbb\u4f53\u304b\u3089\u3001\u8fd4\u793c\u54c1\u3068<strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u300c\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u300d<\/span><\/span>\u304c<\/strong>\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<br \/>\u8fd4\u793c\u54c1\u3068\u540c\u68b1\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u5225\u9014\u90f5\u9001\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u5bc4\u9644\u5b8c\u4e86\u5f8c\u30012\u9031\u9593\u301c1\u30f6\u6708\u7a0b\u5ea6\u3067\u767a\u9001\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u81ea\u6cbb\u4f53\u306e\u72b6\u6cc1\u3084\u6df7\u96d1\u5177\u5408\u3067\u524d\u5f8c\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u5bc4\u9644\u304b\u3089\u6642\u9593\u304c\u7a7a\u3044\u3066\u5c4a\u304f\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u898b\u843d\u3068\u3055\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u3001\u5fc5\u305a\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"kqw8off2xwfjts18s5owk\"><strong>5-3.\u3010\u7fcc\u5e742\u301c3\u6708\u3011\u78ba\u5b9a\u7533\u544a\u3067\u5bc4\u9644\u91d1\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b<\/strong><\/h3>\n<p>\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u300c\u5bc4\u9644\u91d1\u63a7\u9664\u300d\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u4f1a\u793e\u54e1\u6642\u4ee3\u306b\u3001\u78ba\u5b9a\u7533\u544a\u306a\u3057\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u300c\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u300d\u3092\u5229\u7528\u3057\u3066\u3044\u305f\u65b9\u3082\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001<strong><span class=\"f-marker-y\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u3053\u306e\u5236\u5ea6\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><br \/>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u5e74\u306e\u7fcc\u5e742\u301c3\u6708\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u3001\u5fd8\u308c\u305a\u7533\u8acb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7533\u8acb\u65b9\u6cd5\u306b\u3088\u3063\u3066\u624b\u7d9a\u304d\u306f\u591a\u5c11\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u306e\u5185\u5bb9\u306b\u6cbf\u3063\u3066\u3001\u5bc4\u9644\u5148\u3068\u5bc4\u9644\u984d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"oqyp6kspthnpsfq6jcq1u\"><strong><span style=\"font-size: 18px; color: #c03968;\">\u96fb\u5b50\u7533\u544a\u3059\u308b\u5834\u5408\uff08e-Tax\uff09<\/span><\/strong><\/h4>\n<p>\u300c\u6240\u5f97\u63a7\u9664\u300d\u306e\u5165\u529b\u30d5\u30ed\u30fc\u306e\u4e2d\u306b\u300c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5bc4\u9644\u91d1\u63a7\u9664\uff09\u300d\u306e\u9805\u76ee\u304c\u3042\u308a\u307e\u3059<span style=\"font-size: 14px; color: #3d8eb9;\">\uff08\u203b\uff09<\/span>\u3002<br \/>\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u3001\u5bc4\u9644\u5148\u3068\u5bc4\u9644\u984d\u3092\u5165\u529b\u3057\u307e\u3059\u3002\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u3001\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u7533\u544a\u304b\u30895\u5e74\u9593\u306f\u624b\u5143\u3067\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/><span style=\"font-size: 14px; color: #3d8eb9;\">\uff08\u203b\uff09<\/span><span style=\"font-size: 14px; color: #333333;\">\u8a73\u7d30\u306a\u30d5\u30ed\u30fc\u306f\u304a\u4f7f\u3044\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u307e\u305f\u306f\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h4 id=\"arm1zlo9sntimwmo0296i9\"><strong><span style=\"font-size: 18px; color: #c03968;\">\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408<\/span><\/strong><\/h4>\n<p>\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u5bfe\u5fdc\u3057\u3066\u3082\u3089\u3048\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u62c5\u5f53\u7a0e\u7406\u58eb\u306b\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3057\u305f\u3053\u3068\u3092\u5171\u6709\u3057\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"zjnf5lpqv54y4itznwi23\"><strong><span style=\"font-size: 18px; color: #c03968;\">\u81ea\u5206\u3067\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\uff08\u7d19\u63d0\u51fa\uff09<\/span><\/strong><\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8B\uff08\u7b2c\u4e8c\u8868\uff09\u306e\u300c\u5bc4\u9644\u91d1\u63a7\u9664\u300d\u6b04\u306b\u5bc4\u9644\u5148\u3068\u5bc4\u9644\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u305d\u306e\u5185\u5bb9\u304c\u7b2c\u4e00\u8868\u306b\u53cd\u6620\u3055\u308c\u308b\u5f62\u306b\u306a\u308a\u307e\u3059\u3002\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u6570\u5b57\u3092\u8ee2\u8a18\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\u7d19\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2><strong>6.\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u652f\u51fa\u306f\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/strong><\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u4f1a\u8a08\u51e6\u7406\u3067\u306e\u6ce8\u610f\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br 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