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#ff0000;\">\u5171\u6709\u6301\u5206\u306e\u672c\u6765\u306e\u4fa1\u5024<\/span>\uff09\u3088\u308a\u4f4e\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u304c\u53d6\u308c\u3066\u3055\u3048\u3044\u308c\u3070\u3001\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u58f2\u5374\u3082\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3064\u3044\u3066<\/strong>\u3001\u6574\u7406\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span>1-1.<\/span>\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u304c\u3042\u308c\u3070\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3067\u304d\u308b<\/h3>\n<p><strong>\u5171\u6709\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e0d\u52d5\u7523\u306e\u300c\u5168\u4f53\u300d\u3092\u58f2\u5374\u3059\u308b\u884c\u70ba\u306f\u3001\u6240\u6709\u6a29\u305d\u306e\u3082\u306e\u3092\u7b2c\u4e09\u8005\u306b\u79fb\u8ee2\u3055\u305b\u308b\u5909\u66f4\u884c\u70ba\u3067\u3059\u3002\u6c11\u6cd5\u7b2c<span>251<\/span>\u6761\u3067\u306f\u3001\u4ed6\u306e\u5171\u6709\u8005\u306e\u540c\u610f\u3092\u5f97\u306a\u3051\u308c\u3070\u3001\u5171\u6709\u7269\u306b\u5909\u66f4<span>(<\/span>\u5897\u6539\u7bc9\u3001\u58f2\u5374\u306a\u3069<span>)<\/span>\u3092\u52a0\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u58f2\u5374\u306f\u4e00\u90e8\u306e\u5171\u6709\u8005\u306e\u72ec\u65ad\u3067\u306f\u4e0d\u53ef\u80fd\u3067\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5171\u6709\u8005\u304c<span>4<\/span>\u4eba\u3044\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u3044\u5834\u5408\u3001<span>1<\/span>\u4eba\u3067\u3082\u53cd\u5bfe\u3059\u308c\u3070\u5168\u4f53\u306e\u58f2\u5374\u306f\u6210\u7acb\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u304c\u539f\u56e0\u3067\u3001\u4e0d\u52d5\u7523\u306e\u51e6\u5206\u3084\u6d3b\u7528\u304c\u9577\u671f\u9593\u6ede\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u7279\u306b\u3001\u76f8\u7d9a\u306b\u3088\u308a\u5171\u6709\u95a2\u4fc2\u304c\u8907\u96d1\u5316\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u610f\u601d\u3092\u63c3\u3048\u308b\u3053\u3068\u306f\u5bb9\u6613\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u3092\u53d6\u308a\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u72ec\u306e\u5224\u65ad\u3067\u306f\u5b9f\u884c\u3067\u304d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span>1-2.<\/span>\u81ea\u5206\u306e\u6301\u5206\u306e\u307f\u306a\u3089\u5171\u6709\u8005\u5358\u72ec\u3067\u81ea\u7531\u306b\u58f2\u5374\u3067\u304d\u308b<\/h3>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306b\u304a\u3044\u3066\u306f\u3001<strong>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306b\u9650\u308a\u3001\u4ed6\u306e\u5171\u6709\u8005\u306e\u5408\u610f\u3084\u901a\u77e5\u306a\u3057\u306b\u81ea\u7531\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p>\u6c11\u6cd5<span>206<\/span>\u6761\u3067\u306f\u3001\u4e0d\u52d5\u7523\u304c\u5171\u6709\u72b6\u614b\u306b\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u5404\u5171\u6709\u8005\u306f\u81ea\u5206\u306e\u6301\u5206\u306b\u3064\u3044\u3066\u51e6\u5206\uff08\u58f2\u5374\u30fb\u8d08\u4e0e\u306a\u3069\uff09\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u81ea\u5206\u306e\u6301\u5206\u3092\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u81ea\u4f53\u306b\u6cd5\u7684\u306a\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5144\u5f1f<span>3<\/span>\u4eba\u3067\u5171\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u3046\u3061\u3001\u4e09\u7537\u304c\u81ea\u5206\u306e\u6301\u5206\u3092\u58f2\u5374\u3057\u305f\u3044\u3068\u8003\u3048\u305f\u5834\u5408\u3001\u4ed6\u306e\u5171\u6709\u8005\u3067\u3042\u308b\u5144\u306e\u540c\u610f\u3092\u5f97\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u81ea\u8eab\u306e\u6301\u5206\u3060\u3051\u3092\u7b2c\u4e09\u8005\u306a\u3069\u306b\u5bfe\u3057\u3066\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u58f2\u5374\u5f8c\u306e\u5171\u6709\u95a2\u4fc2\u306b\u306f\u7b2c\u4e09\u8005\u304c\u65b0\u305f\u306b\u52a0\u308f\u308b\u305f\u3081\u3001\u5f8c\u3005\u306e\u95a2\u4fc2\u6027\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306b\u304a\u3044\u3066\u306f\u3001\u81ea\u5206\u306e\u6301\u5206\u306b\u9650\u3063\u3066\u81ea\u7531\u306b\u58f2\u5374\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u306e\u5f8c\u306e\u95a2\u4fc2\u6027\u3084\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u3082\u8996\u91ce\u306b\u5165\u308c\u3066\u5224\u65ad\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n<h3><span>1-3. <\/span>\u305f\u3060\u3057\u3001\u5171\u6709\u6301\u5206\u306e\u307f\u3067\u76f8\u5834\u4fa1\u683c\u306b\u8fd1\u3044\u984d\u3067\u58f2\u5374\u3059\u308b\u306b\u306f\u5c02\u9580\u5bb6\u306e\u52a9\u3051\u304c\u5fc5\u8981\u3068\u306a\u308b<\/h3>\n<p>\u5171\u6709\u6301\u5206\u3060\u3051\u3092\u76f8\u5834\u306b\u8fd1\u3044\u4fa1\u683c\u3067\u58f2\u5374\u3059\u308b\u306b\u306f\u3001\u5c02\u9580\u7684\u306a\u77e5\u898b\u3068\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u3082\u3064<strong>\u4e0d\u52d5\u7523\u696d\u8005\u3084\u5f01\u8b77\u58eb\u306a\u3069\u306e\u58eb\u696d\u3068\u306e\u9023\u643a\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5171\u6709\u6301\u5206\u306f\u5e02\u5834\u306b\u304a\u3044\u3066\u3001\u5358\u4f53\u3067\u306f\u300c\u4f7f\u3044\u9053\u304c\u9650\u3089\u308c\u308b\u6a29\u5229\u300d\u3068\u898b\u306a\u3055\u308c\u304c\u3061\u306a\u305f\u3081\u3001\u5358\u7d14\u306a\u58f2\u5374\u3067\u306f\u4fa1\u683c\u304c\u5927\u5e45\u306b\u4e0b\u304c\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6301\u5206\u306e\u58f2\u5374\u76ca\u306b\u304b\u304b\u308b\u7a0e\u52d9\u51e6\u7406\u3082\u3082\u3061\u308d\u3093\u5fc5\u8981\u3067\u3059\u3002\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u3057\u306a\u3051\u308c\u3070\u4e88\u60f3\u5916\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u6301\u5206\u58f2\u5374\u306b\u5f37\u3044\u4e0d\u52d5\u7523\u696d\u8005\u3067\u3042\u308c\u3070\u3001\u6295\u8cc7\u5bb6\u306a\u3069\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u901a\u3058\u3066\u5171\u6709\u6301\u5206\u306e\u9700\u8981\u3092\u898b\u3064\u3051\u51fa\u3057\u3001\u3088\u308a\u6709\u5229\u306a\u6761\u4ef6\u3067\u306e\u58f2\u5374\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u58eb\u696d\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u63d0\u643a\u306e\u5c02\u9580\u5bb6\u304c\u3044\u308c\u3070\u3001\u58f2\u5374\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3084\u7bc0\u7a0e\u5bfe\u7b56\u3001\u58f2\u5374\u6642\u306e\u30c8\u30e9\u30d6\u30eb\u5bfe\u7b56\u3001\u767b\u8a18\u624b\u7d9a\u304d\u306a\u3069\u3082\u542b\u3081\u3066\u652f\u63f4\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u306f\u53ef\u80fd\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u76f8\u5834\u306b\u8fd1\u3044\u4fa1\u683c\u3067\u306e\u58f2\u5374\u3084\u7a0e\u52d9\u4e0a\u306e\u9069\u5207\u306a\u51e6\u7406\u3092\u671b\u3080\u306e\u3067\u3042\u308c\u3070\u3001\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3059\u308b\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u306e\u6700\u5584\u7b56\u3067\u3059\u3002<\/p>\n<h2><span>2.<\/span>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306e<span>4<\/span>\u3064\u306e\u65b9\u6cd5<\/h2>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3092\u624b\u653e\u3057\u305f\u3044\u5834\u5408\u3001\u9078\u629e\u80a2\u306f<span>1<\/span>\u3064\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5171\u6709\u8005\u9593\u306e\u95a2\u4fc2\u6027\u3084\u4e0d\u52d5\u7523\u306e\u7a2e\u985e\u3001\u5e0c\u671b\u3059\u308b\u4fa1\u683c\u5e2f\u306b\u3088\u3063\u3066\u9069\u5207\u306a\u58f2\u5374\u624b\u6bb5\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong>\u5171\u6709\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u304a\u3051\u308b\u4ee3\u8868\u7684\u306a<\/strong><strong><span>4<\/span><\/strong><strong>\u3064\u306e\u65b9\u6cd5<\/strong>\u3092\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span>2-1. <\/span>\u4ed6\u306e\u5171\u6709\u8005\u306b\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3059\u308b<\/h3>\n<p><strong>\u6700\u3082\u73fe\u5b9f\u7684\u3067\u5186\u6e80\u306a\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u65b9\u6cd5\u306f\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3092\u4ed6\u306e\u5171\u6709\u8005\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7279\u306b\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u5b9f\u969b\u306b\u7269\u4ef6\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u3001\u81ea\u5206\u306e\u6301\u5206\u3092\u305d\u306e\u5171\u6709\u8005\u306b\u58f2\u5374\u3059\u308b\u306e\u304c\u73fe\u5b9f\u7684\u306a\u65b9\u6cd5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3059\u3067\u306b\u305d\u306e\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u3063\u3066\u3044\u308b\u5171\u6709\u8005\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u6a29\u5229\u95a2\u4fc2\u306e\u5909\u66f4\u304c\u6700\u5c0f\u9650\u3067\u6e08\u307f\u3001\u8cfc\u5165\u5f8c\u306e\u7ba1\u7406\u3084\u5229\u7528\u3082\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002\u52a0\u3048\u3066\u3001\u4ed6\u306e\u5171\u6709\u8005\u306f\u7269\u4ef6\u5168\u4f53\u306b\u95a2\u5fc3\u3092\u6301\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u4ea4\u6e09\u306e\u4f59\u5730\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5144\u5f1f<span>3<\/span>\u4eba\u304c\u89aa\u304b\u3089\u76f8\u7d9a\u3057\u3066\u5171\u6709\u3059\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u6b21\u7537\u304c\u6301\u5206\u3092\u624b\u653e\u3057\u305f\u3044\u3068\u8003\u3048\u305f\u969b\u3001\u9577\u7537\u3068\u4e09\u7537\u306b\u76f8\u8ac7\u3057\u3066\u6301\u5206\u3092\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3089\u3048\u308b\u3088\u3046\u306b\u63d0\u6848\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u5f8c\u306e\u4e89\u3044\u3092\u907f\u3051\u3064\u3064\u73fe\u91d1\u5316\u306e\u5b9f\u73fe\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u8005\u540c\u58eb\u306e\u4fe1\u983c\u95a2\u4fc2\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u3053\u306e\u65b9\u6cd5\u304c\u6700\u3082\u624b\u9593\u304c\u5c11\u306a\u304f\u3001\u5408\u610f\u5f62\u6210\u3082\u3057\u3084\u3059\u3044\u58f2\u5374\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<h3><span>2-2. <\/span>\u5171\u6709\u8005\u5168\u54e1\u3067\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3059\u308b<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3067\u306f\u3001\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u3001\u5171\u6709\u8005\u5168\u54e1\u3067\u8a71\u3057\u5408\u3044\u3001\u5171\u540c\u3067\u58f2\u5374\u3092\u884c\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u3001\u7269\u4ef6\u306e\u5e02\u5834\u4fa1\u5024\u3092\u6700\u5927\u9650\u306b\u5f15\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u5171\u6709\u6301\u5206\u5358\u4f53\u3067\u306e\u58f2\u5374\u306b\u6bd4\u3079\u3066\u9ad8\u5024\u3067\u58f2\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001<span>4<\/span>\u4eba\u3067\u5171\u6709\u3057\u3066\u3044\u308b\u4f4f\u5b85\u3092\u3001\u5171\u6709\u8005\u5168\u54e1\u3067\u8a71\u3057\u5408\u3044\u3001\u5408\u610f\u306e\u3082\u3068\u58f2\u5374\u3057\u3001\u305d\u306e\u4ee3\u91d1\u3092\u6301\u5206\u5272\u5408\u306b\u5fdc\u3058\u3066\u5206\u3051\u308b\u3068\u3044\u3063\u305f\u65b9\u6cd5\u306b\u306a\u308a\u307e\u3059\u3002\u5168\u54e1\u304c\u7d0d\u5f97\u3057\u3066\u3044\u308c\u3070\u3001\u30c8\u30e9\u30d6\u30eb\u3082\u8d77\u3053\u308a\u306b\u304f\u304f\u3001\u63db\u91d1\u3082\u5186\u6ed1\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u8005\u9593\u3067\u5408\u610f\u5f62\u6210\u3055\u3048\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u5168\u4f53\u58f2\u5374\u306f\u6700\u3082\u9ad8\u5024\u304c\u898b\u8fbc\u3081\u308b\u5408\u7406\u7684\u306a\u9078\u629e\u80a2\u3067\u3059\u3002<\/p>\n<h3><span>2-3. <\/span>\u571f\u5730\u306e\u5834\u5408\u306f\u5206\u7b46\u3057\u3066\u58f2\u5374\u3067\u304d\u308b<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u304c\u571f\u5730\u3067\u3042\u308c\u3070\u3001\u7269\u7406\u7684\u306b\u5206\u3051\u308b\u300c\u5206\u7b46\u300d\u3068\u3044\u3046\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3057\u305f\u3046\u3048\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5206\u7b46\u3068\u306f\u3001\u571f\u5730\u3092\u8907\u6570\u306e\u7b46\u306b\u5206\u3051\u3066\u767b\u8a18\u3059\u308b\u624b\u7d9a\u304d\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u81ea\u5206\u306e\u6240\u6709\u6a29\u3092\u72ec\u7acb\u3057\u305f<span>1<\/span>\u7b46\u3068\u3057\u3066\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5206\u7b46\u306b\u3088\u308a\u3001\u72ec\u7acb\u3057\u305f\u571f\u5730\u306b\u306a\u3063\u3066\u3057\u307e\u3048\u3070\u3001\u5171\u6709\u95a2\u4fc2\u3092\u96e2\u308c\u3066\u5358\u72ec\u3067\u58f2\u5374\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001<span>600<\/span>\u33a1\u306e\u5171\u6709\u571f\u5730\u3092<span>3<\/span>\u4eba\u3067<span>200<\/span>\u33a1\u305a\u3064\u5206\u7b46\u3057\u3001\u305d\u308c\u305e\u308c\u304c\u81ea\u5206\u306e\u571f\u5730\u3068\u3057\u3066\u58f2\u5374\u3059\u308b\u3001\u307e\u305f\u306f\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5206\u7b46\u306b\u306f\u5171\u6709\u8005\u306e\u904e\u534a\u6570\u306e\u5408\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6e2c\u91cf\u30fb\u767b\u8a18\u306a\u3069\u306e\u5c02\u9580\u7684\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u6570\u30f6\u6708\u7a0b\u5ea6\u306e\u671f\u9593\u3084\u6570\u5341\u4e07\u5186\u7a0b\u5ea6\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5206\u7b46\u306b\u3088\u3063\u3066\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u4e0b\u304c\u3063\u305f\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u4e0a\u304c\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u63a5\u9053\u8981\u4ef6\u3084\u81ea\u6cbb\u4f53\u306e\u5236\u9650\u306b\u3088\u3063\u3066\u306f\u5206\u7b46\u304c\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u81ea\u5206\u306e\u5834\u5408\u306b\u5206\u7b46\u3092\u3059\u308b\u3053\u3068\u304c\u6700\u9069\u3067\u3042\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3001\u76f8\u7d9a\u3084\u7a0e\u91d1\u304c\u7d61\u3080\u5834\u5408\u306f\u7a0e\u7406\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306b\u76f8\u8ac7\u3057\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8fb2\u5730\u3084\u90ca\u5916\u306e\u5e83\u3044\u5b85\u5730\u3067\u3042\u308c\u3070\u3001\u5206\u7b46\u3057\u3066\u500b\u5225\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u308c\u305e\u308c\u304c\u72ec\u7acb\u3057\u305f\u5f62\u3067\u81ea\u7531\u306b\u5229\u7528\u30fb\u58f2\u5374\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7269\u7406\u7684\u306a\u5206\u96e2\u304c\u53ef\u80fd\u306a\u571f\u5730\u3067\u3042\u308c\u3070\u3001\u5206\u7b46\u306f\u5171\u6709\u540d\u7fa9\u306e\u89e3\u6d88\u3068\u58f2\u5374\u306e\u4e21\u65b9\u3092\u5b9f\u73fe\u3059\u308b\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u304b\u304b\u308b\u8cbb\u7528\u3084\u671f\u9593\u3001\u5206\u7b46\u306b\u9069\u3057\u305f\u571f\u5730\u3067\u3042\u308b\u304b\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u524d\u306b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u306a\u3069\u3001\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span>2-4. <\/span>\u5171\u6709\u6301\u5206\u306e\u307f\u3092\u8cb7\u3044\u53d6\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u58f2\u5374\u3059\u308b<\/h3>\n<p><strong>\u5171\u6709\u8005\u3068\u306e\u5408\u610f\u304c\u56f0\u96e3\u306a\u5834\u5408\u3001\u81ea\u5206\u306e\u6301\u5206\u3060\u3051\u3092\u8cb7\u3044\u53d6\u3063\u3066\u304f\u308c\u308b\u5c02\u9580\u696d\u8005\u306b\u58f2\u5374\u3059\u308b\u3068\u3044\u3046\u624b\u6bb5\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6700\u8fd1\u3067\u306f\u3001\u5171\u6709\u6301\u5206\u306e\u307f\u3092\u8cb7\u3044\u53d6\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u5897\u3048\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u696d\u8005\u306f\u3001\u5171\u6709\u6301\u5206\u306e\u307f\u306e\u4e0d\u52d5\u7523\u3092\u8a55\u4fa1\u3057\u3001\u6bd4\u8f03\u7684\u8fc5\u901f\u306b\u8cb7\u3044\u53d6\u308a\u3092\u884c\u3063\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5144\u5f1f\u306a\u3069\u4ed6\u5171\u6709\u8005\u3068\u306e\u95a2\u4fc2\u304c\u60aa\u5316\u3057\u3066\u8a71\u3057\u5408\u3044\u304c\u56f0\u96e3\u306a\u5834\u5408\u3067\u3082\u3001\u5171\u6709\u6301\u5206\u8cb7\u53d6\u5c02\u9580\u306e\u696d\u8005\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3001\u73fe\u91d1\u5316\u304c\u65e9\u304f\u3001\u7cbe\u795e\u7684\u8ca0\u62c5\u3082\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u58f2\u5374\u4fa1\u683c\u306f\u4e00\u822c\u7684\u306b\u306f\u3001\u5e02\u5834\u4fa1\u683c\u3088\u308a\u3082\u4f4e\u3081\u306b\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9ad8\u5024\u58f2\u5374\u306f\u671b\u307f\u306b\u304f\u3044\u3082\u306e\u306e\u3001\u5171\u6709\u95a2\u4fc2\u304b\u3089\u65e9\u671f\u306b\u8131\u3059\u308b\u624b\u6bb5\u3068\u3057\u3066\u3001\u5c02\u9580\u696d\u8005\u3078\u306e\u58f2\u5374\u306f\u73fe\u5b9f\u7684\u304b\u3064\u5b9f\u52d9\u7684\u306a\u9078\u629e\u80a2\u3067\u3059\u3002\u305d\u306e\u969b\u306b\u306f\u3001\u30c8\u30e9\u30d6\u30eb\u56de\u907f\u306a\u3069\u306e\u305f\u3081\u306b\u3001\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u306a\u3069\u306e\u58eb\u696d\u3084\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3068\u63d0\u643a\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u696d\u8005\u306a\u3069\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span>3.<\/span>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3059\u308b\u307e\u3067\u306e\u6d41\u308c<\/h2>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u307e\u3067\u306e\u6d41\u308c\u306b\u306f\u3001\u901a\u5e38\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u3068\u591a\u5c11\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3044\u304d\u306a\u308a\u8cb7\u3044\u624b\u3092\u63a2\u3059\u524d\u306b\u3001\u307e\u305a\u306f\u300c\u8ab0\u3068\u5171\u6709\u3057\u3066\u3044\u308b\u306e\u304b\u300d\u300c\u305d\u306e\u76f8\u624b\u306b\u58f2\u308b\u610f\u601d\u304c\u3042\u308b\u306e\u304b\u300d\u306a\u3069\u3001\u524d\u63d0\u6761\u4ef6\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u8cbb\u7528\u306e\u5206\u62c5\u3082\u4e8b\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u5f8c\u3067\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong>\u5171\u6709\u6301\u5206\u3084\u5171\u6709\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u4e00\u9023\u306e\u6d41\u308c<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/01.png\" alt=\"\" width=\"601\" height=\"603\" class=\"size-full wp-image-1520 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/01.png 601w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/01-300x300.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/01-150x150.png 150w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<h3><span>3-1. <\/span>\u5171\u6709\u8005\u304c\u8ab0\u3067\u3042\u308b\u304b\u3092\u78ba\u5b9a\u3055\u305b\u308b<\/h3>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u524d\u306b\u3001\u307e\u305a<strong>\u73fe\u5728\u306e\u5171\u6709\u8005\u304c\u8ab0\u306a\u306e\u304b\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u308b\u3053\u3068\u306f\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5171\u6709\u8005\u306e\u7279\u5b9a\u304c\u4e0d\u5341\u5206\u306a\u307e\u307e\u58f2\u5374\u306e\u8a71\u3092\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u5f8c\u304b\u3089\u300c\u77e5\u3089\u306a\u3044\u5171\u6709\u8005\u304c\u3044\u305f\u300d\u300c\u8a71\u304c\u901a\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u8d77\u3053\u308a\u3001\u53d6\u5f15\u305d\u306e\u3082\u306e\u304c\u7121\u52b9\u306b\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u3092\u7e70\u308a\u8fd4\u3057\u305f\u571f\u5730\u3067\u306f\u3001\u4ee3\u3005\u306e\u76f8\u7d9a\u6642\u306b\u540d\u7fa9\u5909\u66f4\u304c\u884c\u308f\u308c\u305a\u3001\u767b\u8a18\u306b\u306f\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u904e\u53bb\u306e\u6240\u6709\u8005\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u5b9f\u969b\u306e\u73fe\u6240\u6709\u8005\u304c\u4e0d\u660e\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3057\u305f\u5834\u5408\u306f\u3001\u767b\u8a18\u7c3f\u8b04\u672c\u3092\u53d6\u5f97\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u53f8\u6cd5\u66f8\u58eb\u306b\u8abf\u67fb\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u5171\u6709\u8005\u306e\u78ba\u5b9a\u306f\u3001\u58f2\u5374\u306e\u571f\u53f0\u3092\u7bc9\u304f\u4f5c\u696d\u3067\u3059\u3002\u767b\u8a18\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3001\u76f8\u7d9a\u306a\u3069\u304c\u7d61\u3080\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306e\u5354\u529b\u3092\u4ef0\u304e\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>3-2. <\/span>\u5171\u6709\u8005\u306b\u58f2\u5374\u306e\u610f\u601d\u304c\u3042\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong>\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3059\u308b\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u304c\u58f2\u5374\u306b\u540c\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u58f2\u5374\u610f\u601d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u306e\u4e00\u3064\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5171\u6709\u8005\u306e\u4e00\u90e8\u304c\u58f2\u5374\u3092\u62d2\u5426\u3059\u308c\u3070\u3001\u4e0d\u52d5\u7523\u5168\u4f53\u3068\u3057\u3066\u306e\u58f2\u5374\u306f\u6210\u7acb\u3057\u307e\u305b\u3093\u3002\u5171\u6709\u8005\u9593\u3067\u610f\u898b\u304c\u5272\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5171\u6709\u6301\u5206\u306e\u307f\u306e\u58f2\u5374\u306a\u3069\u5225\u306e\u58f2\u5374\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5144\u5f1f\u3067\u76f8\u7d9a\u3057\u305f\u5b9f\u5bb6\u3092\u58f2\u5374\u3059\u308b\u5834\u9762\u3067\u3001\u4e00\u4eba\u304c\u300c\u58f2\u308a\u305f\u304f\u306a\u3044\u300d\u3068\u4e3b\u5f35\u3059\u308c\u3070\u3001\u305d\u306e\u307e\u307e\u3067\u306f\u58f2\u5374\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002\u4ea4\u6e09\u306b\u3088\u308b\u8aac\u5f97\u3084\u4ee3\u511f\u5206\u5272\uff08\u73fe\u91d1\u3067\u6301\u5206\u3092\u8cb7\u3044\u53d6\u308b\uff09\u306a\u3069\u306e\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u3092\u9032\u3081\u308b\u524d\u306b\u3001\u5168\u54e1\u306e\u610f\u601d\u78ba\u8a8d\u304c\u91cd\u8981\u3067\u3059\u3002\u53ef\u80fd\u306a\u3089\u66f8\u9762\u306b\u3057\u3066\u6b8b\u3057\u3066\u304a\u304f\u3068\u3001\u5f8c\u3005\u306e\u8aa4\u89e3\u3084\u7d1b\u4e89\u306e\u9632\u6b62\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span>3-3. <\/span>\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u8cbb\u7528\u306e\u8ca0\u62c5\u5272\u5408\u3092\u6c7a\u3081\u308b<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u5168\u4f53\u58f2\u5374\u3092\u9032\u3081\u308b\u306a\u3089\u3001\u3042\u3089\u304b\u3058\u3081\u5171\u6709\u8005\u9593\u3067\u3001\u58f2\u5374\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u8ca0\u62c5\u3059\u308b\u304b\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/strong><\/p>\n<p>\u58f2\u5374\u306b\u306f\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u767b\u8a18\u8cbb\u7528\u3001\u6e2c\u91cf\u8cbb\u7528\u306a\u3069\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u8ca0\u62c5\u5272\u5408\u304c\u4e0d\u660e\u78ba\u3060\u3068\u3001\u5f8c\u3067\u300c\u8ab0\u304c\u6255\u3046\u306e\u304b\u300d\u3067\u63c9\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u652f\u6255\u3046\u4ef2\u4ecb\u624b\u6570\u6599\u3092<span>1<\/span>\u4eba\u304c\u7acb\u3066\u66ff\u3048\u305f\u304c\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u300c\u6255\u3046\u7fa9\u52d9\u306f\u306a\u3044\u300d\u3068\u4e3b\u5f35\u3057\u3001\u95a2\u4fc2\u304c\u60aa\u5316\u3057\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u300c\u6301\u5206\u5272\u5408\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u3092\u5206\u62c5\u3059\u308b\u300d\u306a\u3069\u306e\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u5171\u6709\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u306f\u3001\u53ce\u76ca\u3060\u3051\u3067\u306a\u304f\u8cbb\u7528\u306e\u5206\u914d\u3082\u4ed8\u304d\u7269\u3067\u3059\u3002\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u58f2\u5374\u524d\u306b\u3057\u3063\u304b\u308a\u8a71\u3057\u5408\u3063\u3066\u5408\u610f\u3092\u53d6\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>3-4.<\/span>\u4e0d\u52d5\u7523\u4f1a\u793e\u306a\u3069\u8cb7\u3044\u624b\u3068\u8a71\u3092\u3064\u3051\u308b<\/h3>\n<p>\u58f2\u5374\u306e\u305f\u3081\u306b\u306f\u3001<strong>\u8cb7\u3044\u624b\u3092\u63a2\u3057\u3001\u6761\u4ef6\u9762\uff08\u4fa1\u683c\u30fb\u5f15\u6e21\u6642\u671f\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u4ea4\u6e09\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u58f2\u5374\u76f8\u624b\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3084\u4fa1\u683c\u5e2f\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u6700\u521d\u306e\u6bb5\u968e\u3067\u4fe1\u983c\u3067\u304d\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u3001\u307e\u305f\u306f\u500b\u4eba\u8cb7\u4e3b\u3068\u306e\u4ea4\u6e09\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u307f\u306e\u58f2\u5374\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5171\u6709\u6301\u5206\u306e\u8cb7\u53d6\u306b\u5c02\u9580\u6027\u306e\u3042\u308b\u4e0d\u52d5\u7523\u696d\u8005\u3092\u9078\u3076\u3053\u3068\u3067\u30b9\u30e0\u30fc\u30ba\u306a\u9032\u884c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u8005\u304c\u4f4f\u3093\u3067\u3044\u308b\u7269\u4ef6\u306a\u3089\u305d\u306e\u5171\u6709\u8005\u3001\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u5171\u6709\u6301\u5206\u8cb7\u53d6\u5c02\u9580\u306e\u4e0d\u52d5\u7523\u4f1a\u793e\u306a\u3069\u3092\u5bfe\u8c61\u306b\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u8cc7\u6599\u8acb\u6c42\u3084\u4fa1\u683c\u67fb\u5b9a\u3092\u53d7\u3051\u305f\u4e0a\u3067\u4ea4\u6e09\u306b\u5165\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u58f2\u5374\u306e\u6210\u5426\u306f\u6700\u521d\u306e\u8cb7\u3044\u624b\u9078\u3073\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u4fe1\u983c\u6027\u3068\u5c02\u9580\u6027\u3092\u91cd\u8996\u3057\u3066\u4ea4\u6e09\u306b\u81e8\u3080\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3><span>3-5.<\/span>\u58f2\u8cb7\u5951\u7d04\u3092\u7d50\u3076<\/h3>\n<p>\u58f2\u4e3b\u8cb7\u4e3b\u306e\u9593\u3067\u4fa1\u683c\u3084\u6761\u4ef6\u306b\u5408\u610f\u3057\u305f\u3089\u3001\u6b21\u306b\u3001<strong>\u6b63\u5f0f\u306a\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u58f2\u8cb7\u5951\u7d04\u66f8\u306f\u3001\u5f8c\u3005\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308b\u91cd\u8981\u306a\u66f8\u985e\u3067\u3059\u3002\u5951\u7d04\u7de0\u7d50\u6642\u306b\u306f\u624b\u4ed8\u91d1\u306e\u53d7\u3051\u53d6\u308a\u3084\u3001\u5951\u7d04\u6761\u9805\uff08\u89e3\u9664\u6761\u4ef6\u3084\u5f15\u6e21\u65e5\u306a\u3069\uff09\u306e\u6700\u7d42\u78ba\u8a8d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u307f\u306e\u58f2\u5374\u3067\u3042\u3063\u3066\u3082\u3001\u5951\u7d04\u66f8\u306b\u306f\u300c\u6301\u5206\u5272\u5408\u300d\u300c\u58f2\u5374\u5bfe\u8c61\u304c\u4e0d\u52d5\u7523\u306e\u4e00\u90e8\u3067\u3042\u308b\u3053\u3068\u300d\u306a\u3069\u3092\u660e\u8a18\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5f8c\u65e5\u306e\u8aa4\u89e3\u3084\u8a34\u8a1f\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5951\u7d04\u66f8\u306f\u6cd5\u7684\u52b9\u529b\u3092\u6301\u3064\u6587\u66f8\u3067\u3042\u308a\u3001\u6b63\u78ba\u306a\u5185\u5bb9\u306e\u78ba\u8a8d\u304c\u6975\u3081\u3066\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span>3-6.<\/span>\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u624b\u7d9a\u304d\u306a\u3069\u3092\u884c\u3046<\/h3>\n<p><strong>\u58f2\u8cb7\u6210\u7acb\u5f8c\u306f\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u4f9d\u983c\u304c\u539f\u5247\u7684\u3067\u3059\u304c\u3001\u53f8\u6cd5\u66f8\u58eb\u3068\u9023\u643a\u306e\u53d6\u308c\u3066\u3044\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u3082\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u306f\u767b\u8a18\u3092\u3082\u3063\u3066\u6cd5\u7684\u306b\u5b8c\u4e86\u3068\u306a\u308b\u305f\u3081\u3001\u767b\u8a18\u7533\u8acb\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u53f8\u6cd5\u66f8\u58eb\u306f\u3053\u306e\u767b\u8a18\u624b\u7d9a\u304d\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308a\u3001\u672c\u4eba\u78ba\u8a8d\u3084\u767b\u8a18\u539f\u56e0\u8a3c\u660e\u60c5\u5831\u306e\u4f5c\u6210\u306a\u3069\u3001\u8907\u96d1\u306a\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u306e\u6301\u5206\u306e\u307f\u306e\u58f2\u5374\u3067\u3042\u3063\u3066\u3082\u3001\u8cb7\u4e3b\u304c\u767b\u8a18\u7c3f\u4e0a\u306b\u65b0\u305f\u306a\u5171\u6709\u8005\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u308b\u305f\u3081\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306f\u5fc5\u9808\u3067\u3059\u3002\u767b\u8a18\u6f0f\u308c\u304c\u3042\u308b\u3068\u3001\u5f8c\u306b\u30c8\u30e9\u30d6\u30eb\u3084\u58f2\u5374\u4e0d\u80fd\u306e\u4e8b\u614b\u306b\u3082\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u7684\u306b\u554f\u984c\u306e\u306a\u3044\u58f2\u5374\u304c\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u53f8\u6cd5\u66f8\u58eb\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a93\u53e3\u3092\u4e00\u672c\u5316\u3067\u304d\u3066\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<h3><span>3-7.<\/span>\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u3001\u53ce\u76ca\u3092\u5171\u6709\u8005\u9593\u3067\u5206\u914d\u3059\u308b<\/h3>\n<p><strong>\u5171\u6709\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u58f2\u5374\u76ca\u306f\u5171\u6709\u6301\u5206\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u5171\u6709\u8005\u9593\u3067\u5206\u914d\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5171\u6709\u95a2\u4fc2\u306b\u3042\u308b\u4ee5\u4e0a\u3001\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u305f\u53ce\u76ca\u3082\u57fa\u672c\u7684\u306b\u306f\u6301\u5206\u5272\u5408\u306b\u5f93\u3063\u3066\u5206\u914d\u3059\u308b\u3053\u3068\u304c\u516c\u5e73\u3067\u3042\u308a\u3001\u6cd5\u7684\u306b\u3082\u59a5\u5f53\u306a\u51e6\u7406\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001<span>3<\/span>\u4eba\u3067\u5747\u7b49\u306b\u5171\u6709\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u3092<span>3,000<\/span>\u4e07\u5186\u306e\u53ce\u76ca\u3067\u58f2\u5374\u3067\u304d\u305f\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u304c<span>1,000<\/span>\u4e07\u5186\u305a\u3064\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5206\u914d\u306b\u95a2\u3057\u3066\u306f\u3001\u4e8b\u524d\u306b\u5408\u610f\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306a\u3069\u3001\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306e\u63aa\u7f6e\u3092\u8b1b\u3058\u3066\u304a\u304f\u3053\u3068\u304c\u7406\u60f3\u7684\u3067\u3059\u3002<\/p>\n<h3><span>3-8.<\/span>\u7a0e\u91d1\u306e\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u4ed8\u3092\u884c\u3046<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u5168\u4f53\u3084\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u5f8c\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u3063\u3066\u5229\u76ca\uff08\u8b72\u6e21\u6240\u5f97\uff09\u304c\u51fa\u305f\u5834\u5408\u3001\u305d\u308c\u306f\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u4f8b\u63a7\u9664\uff08<span>3,000<\/span>\u4e07\u5186\u63a7\u9664\u306a\u3069\uff09\u304c\u4f7f\u3048\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u307f\u306e\u58f2\u5374\u3067\u306f\u6761\u4ef6\u304c\u7570\u306a\u308b\u3053\u3068\u3082\u591a\u3044\u305f\u3081\u3001\u6b63\u78ba\u306a\u7533\u544a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3092<span>500<\/span>\u4e07\u5186\u3067\u58f2\u5374\u3057\u3001\u8cfc\u5165\u6642\u306e\u53d6\u5f97\u8cbb\u3084\u8af8\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066<span>200<\/span>\u4e07\u5186\u306e\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3001\u305d\u306e\u984d\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u969b\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u9069\u5207\u306a\u63a7\u9664\u3084\u7bc0\u7a0e\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u6020\u308b\u3068\u5ef6\u6ede\u7a0e\u3084\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u58f2\u5374\u5f8c\u306f\u901f\u3084\u304b\u306b\u7a0e\u52d9\u624b\u7d9a\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span>4.<\/span>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u76f8\u5834<\/h2>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u305d\u306e\u6301\u5206\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u624b\u53d6\u308a\u984d\u3092\u6b63\u78ba\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4e0d\u6e2c\u306e\u51fa\u8cbb\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong>\u4ee3\u8868\u7684\u306a\u8cbb\u7528\u9805\u76ee\u3054\u3068\u306b\u3001\u304b\u304b\u308b\u8cbb\u7528\u306e\u76f8\u5834\u3068\u6ce8\u610f\u70b9<\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/02.png\" alt=\"\" width=\"601\" height=\"754\" class=\"size-full wp-image-1521 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/02.png 601w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/02-239x300.png 239w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<h3><span>4-1.<\/span>\u58f2\u8cb7\u5951\u7d04\u6642\u306b\u5fc5\u8981\u306a\u5370\u7d19\u7a0e\u306f\u58f2\u8cb7\u91d1\u984d\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u3001<span>5,000<\/span>\u5186\u301c<span>3<\/span>\u4e07\u5186\u7a0b\u5ea6<\/h3>\n<p><strong>\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u306f\u5370\u7d19\u3092\u8cbc\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u3068\u304d\u304b\u304b\u308b\u984d<span>(<\/span><\/strong><strong>\u5370\u7d19\u7a0e\u984d<span>)<\/span><\/strong><strong>\u306f\u58f2\u8cb7\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5370\u7d19\u7a0e\u306f\u6cd5\u5b9a\u306e\u300c\u53ce\u5165\u5370\u7d19\u300d\u3092\u5951\u7d04\u66f8\u306b\u8cbc\u4ed8\u3059\u308b\u5f62\u3067\u7d0d\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u58f2\u8cb7\u4fa1\u683c\u304c\u9ad8\u984d\u306b\u306a\u308b\u307b\u3069\u5370\u7d19\u7a0e\u3082\u5897\u52a0\u3057\u307e\u3059\u304c\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u307f\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u58f2\u8cb7\u4fa1\u683c\u304c\u4f4e\u984d\u3067\u3042\u308b\u305f\u3081\u3001\u6bd4\u8f03\u7684\u4f4e\u984d\u3067\u6e08\u3080\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u58f2\u8cb7\u4fa1\u683c\u304c<span>500<\/span>\u4e07\u5186\u306e\u5834\u5408\u3001\u5370\u7d19\u7a0e\u306f<span>1<\/span>\u4e07\u5186\u3002<span>1,000<\/span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068<span>2<\/span>\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u984d\u306f\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u4fa1\u683c\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u5951\u7d04\u524d\u306b\u5fc5\u305a\u5370\u7d19\u7a0e\u984d\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>4-2.<\/span>\u767b\u8a18\u624b\u7d9a\u304d\u306e\u969b\u306b\u5fc5\u8981\u306a\u767b\u9332\u514d\u8a31\u7a0e\u306f\u4e0d\u52d5\u7523<span>1<\/span>\u500b\u306b\u3064\u304d<span>1,000<\/span>\u5186<\/h3>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001<strong>\u62b5\u5f53\u6a29\u62b9\u6d88\u767b\u8a18\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u767b\u9332\u514d\u8a31\u7a0e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u3053\u308c\u306f\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u307f\u306b\u62b5\u5f53\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u58f2\u5374\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span>(\u203b<\/span>\u62b5\u5f53\u6a29\u304c\u300c\u4e0d\u52d5\u7523\u5168\u4f53\u300d\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u81ea\u5206\u306e\u6301\u5206\u3060\u3051\u306e\u62b5\u5f53\u6a29\u62b9\u6d88\u306f\u539f\u5247\u3067\u304d\u305a\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u307f\u306e\u58f2\u5374\u306f\u56f0\u96e3\u3067\u3059<span>)<\/span><\/p>\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u56fd\u306b\u7d0d\u3081\u308b\u767b\u8a18\u95a2\u9023\u306e\u7a0e\u91d1\u3067\u3001\u4e0d\u52d5\u7523<span>1<\/span>\u500b\u306b\u3064\u304d\u3001\u57fa\u672c\u7684\u306b\u306f<span>1,000<\/span>\u5186\u767a\u751f\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u767b\u8a18\u5185\u5bb9\u3084\u8a55\u4fa1\u984d\u306b\u3088\u3063\u3066\u4f8b\u5916\u3082\u3042\u308b\u305f\u3081\u3001\u767b\u8a18\u5b9f\u52d9\u306e\u78ba\u8a8d\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u3067<span>1<\/span>\u68df\u306e\u5efa\u7269\u306e\u767b\u8a18\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u767b\u9332\u514d\u8a31\u7a0e\u3068\u3057\u3066<span>1,000<\/span>\u5186\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u3082\u3001\u308f\u305a\u304b\u306a\u91d1\u984d\u3068\u306f\u3044\u3048\u3001\u767b\u8a18\u306e\u6bb5\u968e\u3067\u5fc5\u305a\u767a\u751f\u3059\u308b\u6cd5\u5b9a\u8cbb\u7528\u3068\u3057\u3066\u60f3\u5b9a\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/p>\n<h3><span>4-3.<\/span>\u767b\u8a18\u624b\u7d9a\u304d\u306b\u5bfe\u3059\u308b\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u5831\u916c\u306f<span>5,000<\/span>\u5186\u301c<span>2<\/span>\u4e07\u5186\u7a0b\u5ea6<\/h3>\n<p><strong>\u62b5\u5f53\u6a29\u62b9\u6d88\u3084\u6240\u6709\u6a29\u79fb\u8ee2\u306a\u3069\u306e\u767b\u8a18\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u3092\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001\u5831\u916c\u3068\u3057\u3066<span>5,000<\/span><\/strong><strong>\u5186\u301c<span>2<\/span><\/strong><strong>\u4e07\u5186\u7a0b\u5ea6\u304c\u76f8\u5834\u3067\u3059\u3002<\/strong><\/p>\n<p><span>(\u203b<\/span>\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306f\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u306b\u304a\u3044\u3066\u8cb7\u4e3b\u304c\u884c\u3046\u3079\u304d\u624b\u7d9a\u304d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u7533\u8acb\u306f\u58f2\u4e3b\u3068\u8cb7\u4e3b\u306e\u300c\u5171\u540c\u7533\u8acb\u300d\u304c\u539f\u5247\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306f\u8cb7\u4e3b\u5074\u304c\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u4f9d\u983c\u8cbb\u7528\u3092\u652f\u6255\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u5951\u7d04\u5185\u5bb9\u306b\u3088\u308a\u307e\u3059<span>)<\/span><\/p>\n<p>\u767b\u8a18\u306b\u306f\u5c02\u9580\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u53f8\u6cd5\u66f8\u58eb\u304c\u95a2\u4e0e\u3057\u307e\u3059\u3002\u5831\u916c\u984d\u306f\u6848\u4ef6\u306e\u8907\u96d1\u3055\u3084\u5730\u57df\u3001\u4f9d\u983c\u5185\u5bb9\uff08\u767b\u8a18\u66f8\u985e\u306e\u4f5c\u6210\u3092\u542b\u3080\u304b\u306a\u3069\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5358\u7d14\u306a\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306a\u3089<span>5,000<\/span>\u5186\u301c<span>1<\/span>\u4e07\u5186\u7a0b\u5ea6\u3067\u53ce\u307e\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5171\u6709\u72b6\u614b\u304c\u8907\u96d1\u3067\u66f8\u985e\u306e\u6574\u5099\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f<span>2<\/span>\u4e07\u5186\u524d\u5f8c\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u5831\u916c\u984d\u306b\u306f\u5e45\u304c\u3042\u308b\u305f\u3081\u3001\u898b\u7a4d\u3082\u308a\u3092\u4e8b\u524d\u306b\u53d6\u308a\u3001\u4fe1\u983c\u3067\u304d\u308b\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n<h3><span>4-4.<\/span>\u58f2\u8cb7\u5951\u7d04\u5f8c\u306b\u652f\u6255\u3046\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u306f\u4e0a\u9650\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b<\/h3>\n<p>\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u4ef2\u4ecb\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306f\u5fc5\u305a\u751f\u3058\u307e\u3059\u304c\u3001<strong>\u4ef2\u4ecb\u624b\u6570\u6599\u306b\u95a2\u3057\u3066\u306f\u58f2\u5374\u91d1\u984d\u306b\u5fdc\u3058\u305f\u4e0a\u9650\u304c\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5b85\u5730\u5efa\u7269\u53d6\u5f15\u696d\u6cd5\u306b\u3088\u308a\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u4e0a\u9650\u306f\u300c\u58f2\u5374\u4fa1\u683c\u306e\u6bb5\u968e\u5225\u6599\u7387\u300d\u3067\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u8acb\u6c42\u306f\u9055\u6cd5\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u58f2\u4e3b\u306f\u8cbb\u7528\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u3067\u306f\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u4e0a\u9650\u984d\u3092\u58f2\u5374\u4fa1\u683c\u3054\u3068\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 96px;\">\n<tbody>\n<tr style=\"background-color: #2b44ff;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\"><span style=\"color: #ffffff;\"><strong>\u58f2\u5374\u4fa1\u683c<\/strong><\/span><\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\"><span style=\"color: #ffffff;\"><strong>\u4e0a\u9650\u984d<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"312\" style=\"width: 50%; text-align: center;\">\n<p><span>200<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/p>\n<\/td>\n<td width=\"312\" style=\"width: 50%; text-align: center;\">\n<p>\u58f2\u5374\u91d1\u984d\uff08\u7a0e\u629c\uff09<span>\u00d75%<\/span>\uff0b\u6d88\u8cbb\u7a0e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"312\" style=\"width: 50%; text-align: center;\">\n<p><span>200<\/span>\u4e07\u5186\u8d85<span>400<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/p>\n<\/td>\n<td width=\"312\" style=\"width: 50%; text-align: center;\">\n<p>\u58f2\u5374\u91d1\u984d\uff08\u7a0e\u629c\uff09<span>\u00d74%<\/span>\uff0b\u6d88\u8cbb\u7a0e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"312\" style=\"width: 50%; text-align: center;\">\n<p><span>400<\/span>\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/p>\n<\/td>\n<td width=\"312\" style=\"width: 50%; text-align: center;\">\n<p>\u58f2\u5374\u91d1\u984d\uff08\u7a0e\u629c\uff09<span>\u00d73%<\/span>\uff0b\u6d88\u8cbb\u7a0e<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b\u3048\u3070<strong>\u58f2\u5374\u91d1\u984d\u304c<\/strong><strong><span>600<\/span><\/strong><strong>\u4e07\u5186<\/strong>\u306e\u5834\u5408\u3001<\/p>\n<ul>\n<li><span>200<\/span>\u4e07\u5186\u307e\u3067\u306e\u90e8\u5206\uff1a<span>200<\/span>\u4e07\u5186<span> \u00d7 5% = 10<\/span>\u4e07\u5186<\/li>\n<li>\u6b21\u306e<span>200<\/span>\u4e07\u5186\u307e\u3067\u306e\u90e8\u5206\uff1a<span>200<\/span>\u4e07\u5186<span> \u00d7 4% = 8<\/span>\u4e07\u5186<\/li>\n<li>\u6b8b\u308a<span>200<\/span>\u4e07\u5186\u306e\u90e8\u5206\uff1a<span>200<\/span>\u4e07\u5186<span> \u00d7 3% = 6<\/span>\u4e07\u5186<\/li>\n<\/ul>\n<p><strong>\u5408\u8a08\u3001<span>24<\/span><\/strong><strong>\u4e07\u5186 <\/strong><strong>\uff0b <\/strong><strong>\u6d88\u8cbb\u7a0e\uff08<span>10%<\/span><\/strong><strong>\uff09<span>= 26<\/span><\/strong><strong>\u4e07<span>4,000<\/span><\/strong><strong>\u5186<\/strong>\u304c\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u4e0a\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u4f1a\u793e\u3068\u306e\u5951\u7d04\u6642\u306b\u306f\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u8a08\u7b97\u6839\u62e0\u3068\u4e0a\u9650\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>4-5. <\/span>\u58f2\u5374\u5f8c\u3001\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306b\u306f\u56fa\u6709\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u3042\u308b<\/h3>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5229\u76ca\u306b\u306f\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u7a0e\u91d1\u306f\u5358\u7d14\u306a\u58f2\u5374\u984d\u306b\u304b\u304b\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4e00\u5b9a\u306e\u8a08\u7b97\u5f0f\u3068\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u305f\u7d14\u7c8b\u306a\u5229\u76ca\uff08\u8b72\u6e21\u6240\u5f97\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u53d6\u5f97\u8cbb\u3084\u58f2\u5374\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u3046\u3048\u3067\u3001\u4fdd\u6709\u671f\u9593\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7a0e\u8ca0\u62c5\u306f\u4eba\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u8b72\u6e21\u6240\u5f97 <\/strong><strong>\uff1d <\/strong><strong>\u58f2\u5374\u4fa1\u683c <\/strong><strong>\uff0d\uff08\u53d6\u5f97\u8cbb <\/strong><strong>\uff0b <\/strong><strong>\u8b72\u6e21\u8cbb\u7528\uff09<\/strong><\/p>\n<ul>\n<li>\u58f2\u5374\u4fa1\u683c\uff1a\u4e0d\u52d5\u7523\u3092\u58f2\u3063\u305f\u4fa1\u683c<\/li>\n<li>\u53d6\u5f97\u8cbb\uff1a\u4e0d\u52d5\u7523\u3092\u8cb7\u3063\u305f\u6642\u306e\u4fa1\u683c\u3001\u5efa\u7bc9\u8cbb\u3001\u8cfc\u5165\u6642\u306e\u7a0e\u91d1\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069<\/li>\n<li>\u8b72\u6e21\u8cbb\u7528\uff1a\u58f2\u5374\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u5370\u7d19\u7a0e\u306a\u3069\u306e\u8cbb\u7528<\/li>\n<\/ul>\n<\/div>\n<p>\u5171\u6709\u540d\u7fa9\u306e\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6301\u5206\u306b\u5fdc\u3058\u3066\u3053\u308c\u3089\u306e\u91d1\u984d\u3092\u6309\u5206\u3057\u3001\u500b\u5225\u306b\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u5177\u4f53\u4f8b\u306b\u6319\u3052\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u58f2\u5374\u4fa1\u683c\uff1a<span>2,000<\/span><\/strong><strong>\u4e07\u5186<\/strong><\/li>\n<li><strong>\u53d6\u5f97\u8cbb\uff1a<span>800<\/span><\/strong><strong>\u4e07\u5186<\/strong><\/li>\n<li><strong>\u8b72\u6e21\u8cbb\u7528\uff1a<span>100<\/span><\/strong><strong>\u4e07\u5186<\/strong><\/li>\n<li><strong>\u6301\u5206\u5272\u5408\uff1a<span>1\/2<\/span><\/strong><strong>\uff08<span>50<\/span><\/strong><strong>\uff05\uff09<\/strong><\/li>\n<\/ul>\n<p>\u3053\u306e\u3068\u304d\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u5171\u6709\u6301\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u58f2\u5374\u4fa1\u683c\uff1a<span>2,000<\/span><\/strong><strong>\u4e07\u5186<span> \u00d7 1\/2 <\/span><\/strong><strong>\uff1d<span> 1,000<\/span><\/strong><strong>\u4e07\u5186<\/strong><\/li>\n<li><strong>\u5171\u6709\u6301\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u53d6\u5f97\u8cbb\uff1a<span>800<\/span><\/strong><strong>\u4e07\u5186<span> \u00d7 1\/2 <\/span><\/strong><strong>\uff1d<span> 400<\/span><\/strong><strong>\u4e07\u5186<\/strong><\/li>\n<li><strong>\u5171\u6709\u6301\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u8b72\u6e21\u8cbb\u7528\uff1a<span>100<\/span><\/strong><strong>\u4e07\u5186<span> \u00d7 1\/2 <\/span><\/strong><strong>\uff1d<span> 50<\/span><\/strong><strong>\u4e07<\/strong><\/li>\n<li><strong>\u8b72\u6e21\u6240\u5f97\uff1d<span>1,000<\/span><\/strong><strong>\u4e07\u5186<span> \u2212<\/span><\/strong><strong>\uff08<span>400<\/span><\/strong><strong>\u4e07\u5186\uff0b<span>50<\/span><\/strong><strong>\u4e07\u5186\uff09\uff1d<span>550<\/span><\/strong><strong>\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<p>\u6b21\u306b\u3001\u3053\u306e\u8b72\u6e21\u6240\u5f97\u306b\u300c\u4fdd\u6709\u671f\u9593\u300d\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u3092\u304b\u3051\u3066\u3001\u8ab2\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u306b\u306f\u3001\u4fdd\u6709\u671f\u9593\u306b\u5fdc\u3058\u3066\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e<span>2<\/span>\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr style=\"background-color: #263bfc;\">\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span style=\"color: #ffffff;\"><strong>\u58f2\u5374\u3057\u305f\u5e74\u306e\u30011<\/strong><strong>\u67081<\/strong><strong>\u65e5\u6642\u70b9\u3067\u306e\u4fdd\u6709\u671f\u9593<\/strong><\/span><\/p>\n<\/td>\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span style=\"color: #ffffff;\"><strong>\u6240\u5f97\u7a0e<\/strong><\/span><\/p>\n<\/td>\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span style=\"color: #ffffff;\"><strong>\u4f4f\u6c11\u7a0e<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span>5<\/span>\u5e74\u4ee5\u4e0b\uff08\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/p>\n<\/td>\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span>30.63<\/span>\uff05<\/p>\n<\/td>\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span>9%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span>5<\/span>\u5e74\u8d85\uff08\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/p>\n<\/td>\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span>15.315<\/span>\uff05<\/p>\n<\/td>\n<td width=\"208\" style=\"width: 33.3092%; text-align: center;\">\n<p><span>5%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span>\u203b<\/span>\u4e0a\u8a18\u306e\u6240\u5f97\u7a0e\u306b\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff08<span>2.1%<\/span>\uff09\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\uff08\u5e73\u6210<span>25<\/span>\u5e74\uff5e\u4ee4\u548c<span>19<\/span>\u5e74\u307e\u3067\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001\u4e0a\u8a18\u306e<span>550<\/span>\u4e07\u5186\u306e\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u3001<strong><span>550<\/span><\/strong><strong>\u4e07\u5186<span> \u00d7 20.315<\/span><\/strong><strong>\uff05 <\/strong><strong>\uff1d <\/strong><strong>\u7d04<span>111.7<\/span><\/strong><strong>\u4e07\u5186<\/strong>\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u306b\u969b\u3057\u3066\u5fc5\u305a\u767a\u751f\u3059\u308b\u91cd\u8981\u306a\u7a0e\u91d1\u3067\u3059\u3002\u6b63\u78ba\u306a\u8a08\u7b97\u306b\u306f\u3001\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u306e\u628a\u63e1\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u3001\u4fdd\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u7a0e\u7387\u3082\u5909\u308f\u308b\u305f\u3081\u3001\u6700\u7d42\u7684\u306a\u624b\u53d6\u308a\u984d\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4f9d\u983c\u3057\u3066\u304a\u304f\u3068\u3001\u5b89\u5fc3\u3057\u3066\u58f2\u5374\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span>5.<\/span>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u7a2e\u985e<\/h2>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3059\u308b\u306b\u306f\u3001\u6cd5\u7684\u624b\u7d9a\u304d\u3084\u767b\u8a18\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u6b63\u78ba\u306a\u66f8\u985e\u306e\u6e96\u5099\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u5fc5\u8981\u66f8\u985e\u304c\u305d\u308d\u3063\u3066\u3044\u306a\u3044\u3068\u3001\u58f2\u5374\u304c\u9045\u5ef6\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u305d\u306e\u3082\u306e\u304c\u7121\u52b9\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u6642\u306b\u6c42\u3081\u3089\u308c\u308b\u66f8\u985e<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/03.png\" alt=\"\" width=\"601\" height=\"754\" class=\"alignnone size-full wp-image-1524 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/03.png 601w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/03-239x300.png 239w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<h3><span>5-1. <\/span>\u767b\u8a18\u6e08\u6a29\u5229\u8a3c\u3001\u307e\u305f\u306f\u767b\u8a18\u8b58\u5225\u60c5\u5831<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3059\u308b\u306b\u306f\u3001\u767b\u8a18\u6e08\u6a29\u5229\u8a3c\u3001\u307e\u305f\u306f\u767b\u8a18\u8b58\u5225\u60c5\u5831\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u3001\u4e0d\u52d5\u7523\u306e\u6b63\u5f53\u306a\u6240\u6709\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u7279\u306b\u3001\u767b\u8a18\u8b58\u5225\u60c5\u5831\u306f\u3001<span>2005<\/span>\u5e74<span>3<\/span>\u6708<span>7<\/span>\u65e5\u65bd\u884c\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u65b0\u305f\u306b\u5c0e\u5165\u3055\u308c\u305f\u5236\u5ea6\u3067\u3059\u3002\u305d\u308c\u4ee5\u524d\u306f\u767b\u8a18\u6e08\u6a29\u5229\u8a3c\u306e\u307f\u304c\u672c\u4eba\u78ba\u8a8d\u624b\u6bb5\u3067\u3057\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u3053\u308c\u306b\u4ee3\u308f\u308a\u3001<span>12<\/span>\u6841\u306e\u82f1\u6570\u5b57\u304b\u3089\u306a\u308b\u767b\u8a18\u8b58\u5225\u60c5\u5831\u304c\u767a\u884c\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066<span>2005<\/span>\u5e74\u4ee5\u524d\u306e\u767b\u8a18\u3067\u306f\u3001\u5171\u6709\u540d\u7fa9\u3067\u3042\u3063\u3066\u3082\u6a29\u5229\u8a3c\u304c<span>1<\/span>\u518a\u3057\u304b\u767a\u884c\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u81ea\u5206\u306e\u6301\u5206\u306e\u58f2\u5374\u6642\u306b\u624b\u5143\u306b\u6a29\u5229\u8a3c\u304c\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u983b\u767a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u6cd5\u52d9\u5c40\u304c\u4e8b\u524d\u901a\u77e5\u306b\u3088\u308a\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u300c\u4e8b\u524d\u901a\u77e5\u5236\u5ea6\u300d\u3084\u3001\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u304c\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u300c\u8cc7\u683c\u8005\u4ee3\u7406\u4eba\u306b\u3088\u308b\u672c\u4eba\u78ba\u8a8d\u60c5\u5831\u5236\u5ea6\u300d\u3092\u5229\u7528\u3057\u3066\u3001\u4ee3\u66ff\u7684\u306b\u6240\u6709\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6a29\u5229\u8a3c\u3084\u767b\u8a18\u8b58\u5225\u60c5\u5831\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u624b\u7d9a\u304d\u304c\u7169\u96d1\u306b\u306a\u308b\u305f\u3081\u3001\u58f2\u5374\u3092\u9032\u3081\u308b\u969b\u306b\u306f\u5fc5\u305a\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u5bfe\u5fdc\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>5-2. <\/span>\u4e0d\u52d5\u7523\u306b\u571f\u5730\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u571f\u5730\u6e2c\u91cf\u56f3\u3068\u5883\u754c\u78ba\u8a8d\u66f8<\/h3>\n<p><strong>\u58f2\u5374\u3057\u305f\u3044\u4e0d\u52d5\u7523\u304c\u571f\u5730\u4ed8\u304d\u4e0d\u52d5\u7523\u306e\u5834\u5408\u3001\u6e2c\u91cf\u56f3\u3068\u5883\u754c\u78ba\u8a8d\u66f8\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u3001\u571f\u5730\u306e\u6b63\u78ba\u306a\u7bc4\u56f2\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002\u96a3\u5730\u3068\u306e\u5883\u754c\u304c\u4e0d\u660e\u77ad\u306a\u307e\u307e\u3067\u306f\u58f2\u5374\u5f8c\u306b\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u8cb7\u4e3b\u5074\u304b\u3089\u306e\u63d0\u51fa\u8981\u6c42\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53e4\u3044\u571f\u5730\u306e\u5834\u5408\u3001\u5883\u754c\u676d\u304c\u4e0d\u660e\u77ad\u306b\u306a\u3063\u3066\u3044\u305f\u308a\u3001\u5730\u7a4d\u6e2c\u91cf\u56f3\u304c\u672a\u6574\u5099\u306a\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u4f9d\u983c\u3057\u3066\u6e2c\u91cf\u3057\u3001\u5883\u754c\u3092\u660e\u78ba\u306b\u3057\u305f\u4e0a\u3067\u58f2\u5374\u306b\u81e8\u3080\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u6e2c\u91cf\u3084\u5883\u754c\u78ba\u8a8d\u306b\u306f\u6642\u9593\u3068\u8cbb\u7528\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u66f8\u985e\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u8abf\u67fb\u58eb\u3078\u306e\u4f9d\u983c\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>5-3. <\/span>\u6240\u6709\u8005\u672c\u4eba\u306e\u8eab\u5206\u8a3c\u660e\u66f8\u3068\u4f4f\u6c11\u7968<\/h3>\n<p>\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306e\u969b\u306b\u306f\u3001<strong>\u672c\u4eba\u78ba\u8a8d\u306e\u305f\u3081\u306b\u3001\u516c\u7684\u306a\u8eab\u5206\u8a3c\u660e\u66f8\u3068\u4f4f\u6c11\u7968\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u767b\u8a18\u3084\u5951\u7d04\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u58f2\u4e3b\u304c\u6b63\u5f53\u306b\u767b\u8a18\u540d\u7fa9\u4eba\u3067\u3042\u308b\u3053\u3068\u306e\u78ba\u8a8d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f4f\u6240\u5909\u66f4\u3084\u6c0f\u540d\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4f4f\u6c11\u7968\u3084\u6238\u7c4d\u306e\u9644\u7968\u3067\u305d\u306e\u7d4c\u7def\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u3082\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u4e0d\u52d5\u7523\u306e\u6301\u5206\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u904b\u8ee2\u514d\u8a31\u8a3c\u3068\u3001\u767a\u884c\u304b\u3089<span>3<\/span>\u304b\u6708\u4ee5\u5185\u306e\u4f4f\u6c11\u7968\u3092\u63d0\u51fa\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u76f8\u7d9a\u767b\u8a18\u304c\u672a\u4e86\u306e\u5834\u5408\u306b\u306f\u3001\u3055\u3089\u306b\u6238\u7c4d\u4e00\u5f0f\u306e\u63d0\u51fa\u3082\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306f\u58f2\u5374\u306e\u524d\u63d0\u3068\u306a\u308b\u57fa\u672c\u8cc7\u6599\u3067\u3042\u308a\u3001\u4e0d\u5099\u304c\u306a\u3044\u304b\u5fc5\u305a\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>5-4. <\/span>\u58f2\u8cb7\u5951\u7d04\u306b\u7528\u3044\u308b\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u3068\u5b9f\u5370<\/h3>\n<p><strong>\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u306f\u5b9f\u5370\u3092\u62bc\u5370\u3057\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e0d\u52d5\u7523\u58f2\u8cb7\u306f\u9ad8\u984d\u304b\u3064\u6cd5\u7684\u52b9\u529b\u304c\u5f37\u3044\u305f\u3081\u3001\u672c\u4eba\u306e\u610f\u601d\u3067\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u3001\u5b9f\u5370\u3068\u305d\u306e\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u306f\u5e02\u533a\u753a\u6751\u5f79\u5834\u3067\u53d6\u5f97\u304c\u53ef\u80fd\u3067\u3001\u6709\u52b9\u671f\u9593\u306f\u4e00\u822c\u306b<span>3<\/span>\u304b\u6708\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u5951\u7d04\u6642\u306b\u5b9f\u5370\u3092\u5fd8\u308c\u305f\u5834\u5408\u3001\u5951\u7d04\u81ea\u4f53\u304c\u7de0\u7d50\u3067\u304d\u306a\u3044\u304b\u3001\u5f8c\u65e5\u518d\u7de0\u7d50\u3068\u306a\u308a\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u3082\u5951\u7d04\u66f8\u306e\u4e00\u90e8\u3068\u3057\u3066\u4fdd\u7ba1\u3055\u308c\u308b\u305f\u3081\u3001\u58f2\u8cb7\u6210\u7acb\u5f8c\u306e\u767b\u8a18\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u58f2\u8cb7\u5f53\u65e5\u306b\u614c\u3066\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u5b9f\u5370\u306e\u6e96\u5099\u3068\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u306e\u53d6\u5f97\u306f\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u884c\u3063\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/p>\n<h2><span>6.<\/span>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3060\u3051\u3092\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u58f2\u5374\u3059\u308b\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066<\/h2>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306b\u304a\u3044\u3066\u3001\u81ea\u5206\u306e\u6301\u5206\u306e\u307f\u3092\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u58f2\u5374\u3059\u308b\u3068\u3044\u3046\u624b\u6bb5\u306f\u3001\u624b\u7d9a\u304d\u304c\u5358\u72ec\u3067\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u9078\u3070\u308c\u3084\u3059\u3044\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u9078\u629e\u306b\u306f\u30ea\u30b9\u30af\u304c\u5185\u5728\u3057\u3066\u304a\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u4ed6\u306e\u5171\u6709\u8005\u3068\u306e\u9593\u3067\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u305f\u308a\u3001\u58f2\u5374\u3057\u305f\u3053\u3068\u3092\u5f8c\u6094\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u307f\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u751f\u3058\u5f97\u308b\u4ee3\u8868\u7684\u306a\u30ea\u30b9\u30af<\/strong>\u3092\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span>6-1. <\/span>\u4e00\u822c\u7684\u306b\u306f\u3001\u76f8\u5834\u4fa1\u683c\u3088\u308a\u58f2\u5374\u984d\u304c\u5b89\u304f\u306a\u308b<\/h3>\n<p>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3060\u3051\u306e\u58f2\u5374\u3067\u306f\u3001<strong>\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u76f8\u5834\u4fa1\u683c\u306b\u6bd4\u3079\u3066\u58f2\u5374\u984d\u304c\u5927\u5e45\u306b\u4f4e\u304f\u306a\u308b<\/strong>\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u5171\u6709\u6301\u5206\u3060\u3051\u3067\u306f\u3001\u5358\u72ec\u3067\u4f7f\u7528\u3001\u51e6\u5206\u306a\u3069\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u4e0d\u52d5\u7523\u306e\u5e02\u5834\u4fa1\u5024\u304c\u5927\u304d\u304f\u4e0b\u304c\u308a\u307e\u3059\u3002\u8cfc\u5165\u3057\u305f\u4e0d\u52d5\u7523\u4f1a\u793e\u5074\u3082\u3001\u305d\u306e\u5f8c\u306e\u4ea4\u6e09\u3084\u30c8\u30e9\u30d6\u30eb\u51e6\u7406\u3092\u60f3\u5b9a\u3057\u3066\u8cb7\u3044\u53d6\u308b\u305f\u3081\u3001\u30ea\u30b9\u30af\u8fbc\u307f\u3067\u4fa1\u683c\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5168\u4f53\u3067<span>3,000<\/span>\u4e07\u5186\u306e\u4fa1\u5024\u304c\u3042\u308b\u4e0d\u52d5\u7523\u3067\u3042\u3063\u3066\u3082\u3001<span>1\/2<\/span>\u306e\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u671f\u5f85\u3067\u304d\u308b\u91d1\u984d\u306f<span>1,000<\/span>\u4e07\u5186\u301c<span>1,200<\/span>\u4e07\u5186\u7a0b\u5ea6\u306b\u3068\u3069\u307e\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u91d1\u984d\u9762\u3067\u306e\u59a5\u5354\u304c\u907f\u3051\u3089\u308c\u306a\u3044\u70b9\u3092\u7406\u89e3\u3057\u3001\u3067\u304d\u308b\u3060\u3051\u8907\u6570\u696d\u8005\u306b\u67fb\u5b9a\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u73fe\u5b9f\u7684\u306a\u5bfe\u7b56\u3067\u3059\u3002<\/p>\n<h3><span>6-2. <\/span>\u4ed6\u306e\u5171\u6709\u8005\u304c\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u304b\u3089\u6301\u5206\u58f2\u5374\u3092\u52e7\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p>\u81ea\u5206\u306e\u6301\u5206\u3092\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u58f2\u5374\u3057\u305f\u3053\u3068\u3067\u3001<strong>\u4ed6\u306e\u5171\u6709\u8005\u304c\u4e0d\u52d5\u7523\u4f1a\u793e\u304b\u3089\u58f2\u5374\u3092\u4fc3\u3055\u308c\u308b\u3068\u3044\u3046\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u4f1a\u793e\u3068\u3057\u3066\u306f\u3001\u7269\u4ef6\u5168\u4f53\u3092\u6240\u6709\u3067\u304d\u308b\u3088\u3046\u306b\u4ed6\u306e\u5171\u6709\u8005\u306e\u6301\u5206\u3082\u8cb7\u3044\u53d6\u308a\u305f\u3044\u3068\u8003\u3048\u308b\u305f\u3081\u3001\u7a4d\u6975\u7684\u306b\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u884c\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u904e\u7a0b\u3067\u3001\u5171\u6709\u8005\u540c\u58eb\u306e\u95a2\u4fc2\u304c\u60aa\u5316\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5144\u5f1f\u3067\u306e\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3067\u3001\u5144\u306e\u6301\u5206\u304c\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u6e21\u3063\u305f\u7d50\u679c\u3001\u6b8b\u308b\u5171\u6709\u8005\u3067\u3042\u308b\u5f1f\u306b\u5bfe\u3057\u3066\u96fb\u8a71\u3084\u624b\u7d19\u3067\u306e\u55b6\u696d\u304c\u7d9a\u304d\u3001\u5f1f\u304c\u7cbe\u795e\u7684\u306b\u5727\u8feb\u3092\u611f\u3058\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u3067\u3001\u5144\u5f1f\u4ef2\u304c\u60aa\u5316\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3063\u305f\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3060\u3051\u306e\u58f2\u5374\u306e\u5834\u5408\u306b\u306f\u3001\u4e8b\u524d\u306b\u4ed6\u306e\u5171\u6709\u8005\u3068\u65b9\u91dd\u3092\u5171\u6709\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u95a2\u4fc2\u306b\u3072\u3073\u304c\u5165\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3><span>6-3. <\/span>\u58f2\u5374\u5f8c\u306e\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u5171\u6709\u8005\u3068\u63c9\u3081\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u5f8c\u3082\u3001<strong>\u4e0d\u52d5\u7523\u304c\u5171\u6709\u72b6\u614b\u306b\u3042\u308b\u9650\u308a\u3001\u4ed6\u306e\u5171\u6709\u8005\u3068\u3055\u307e\u3056\u307e\u306a\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u81ea\u5206\u306e\u6301\u5206\u58f2\u5374\u306b\u4f34\u3063\u3066\u3001\u7b2c\u4e09\u8005\u304c\u65b0\u305f\u306b\u5171\u6709\u8005\u3068\u3057\u3066\u52a0\u308f\u308b\u3053\u3068\u3067\u3001\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u3084\u7acb\u5165\u8abf\u67fb\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6ede\u7d0d\u51e6\u7406\u306a\u3069\u3001\u4e88\u60f3\u5916\u306e\u4e8b\u614b\u304c\u4ed6\u306e\u5171\u6709\u8005\u306b\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u308c\u306b\u3088\u308a\u3001\u4ed6\u306e\u5171\u6709\u8005\u3068\u306e\u9593\u306e\u5bfe\u7acb\u304c\u6fc0\u5316\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u5f8c\u3001\u696d\u8005\u304c\u4ed6\u306e\u5171\u6709\u8005\u306b\u5bfe\u3057\u3066\u5171\u6709\u7269\u5206\u5272\u3092\u88c1\u5224\u3067\u8acb\u6c42\u3057\u3001\u6700\u7d42\u7684\u306b\u4e0d\u52d5\u7523\u304c\u7af6\u58f2\u306b\u304b\u3051\u3089\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u65b0\u305f\u306b\u5171\u6709\u8005\u3068\u306a\u3063\u305f\u7b2c\u4e09\u8005\u304c\u4e0d\u52d5\u7523\u5185\u306b\u7acb\u3061\u5165\u3063\u305f\u3053\u3068\u3067\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u4e0d\u6e80\u3092\u62b1\u3048\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u4e8b\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u5f8c\u3082\u3001\u4ed6\u306e\u5171\u6709\u8005\u3068\u306e\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u306e\u30ea\u30b9\u30af\u304c\u5b8c\u5168\u306b\u6d88\u3048\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3057\u305f\u3044\u969b\u306b\u306f\u3001\u53ef\u80fd\u306a\u9650\u308a\u4ed6\u306e\u5171\u6709\u8005\u3068\u306e\u5354\u8b70\u3092\u512a\u5148\u3057\u3001\u614e\u91cd\u306b\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span>7.<\/span>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u3067\u3088\u304f\u3042\u308b\u30c8\u30e9\u30d6\u30eb\u3068\u305d\u306e\u89e3\u6c7a\u7b56<\/h2>\n<p><strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u306f\u3001\u6cd5\u5f8b\u4e0a\u53ef\u80fd\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u52d9\u4e0a\u3001\u3042\u308b\u3044\u306f\u4eba\u9593\u95a2\u4fc2\u4e0a\u306e\u8ab2\u984c\u304c\u591a\u304f\u6f5c\u3093\u3067\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u53d6\u3089\u306a\u3051\u308c\u3070\u3001\u60f3\u5b9a\u4ee5\u4e0a\u306e\u8cbb\u7528\u3084\u6642\u9593\u3092\u8981\u3057\u305f\u308a\u3001\u4e88\u671f\u305b\u306c\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u307e\u3064\u308f\u308b\u4ee3\u8868\u7684\u306a\u30c8\u30e9\u30d6\u30eb\u3068\u3001\u305d\u308c\u305e\u308c\u306b\u5bfe\u3059\u308b\u73fe\u5b9f\u7684\u306a\u89e3\u6c7a\u7b56<\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span>7-1. <\/span>\u76f8\u7d9a\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u306b\u3088\u308a\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u5206\u304b\u3089\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u58f2\u5374\u304c\u96e3\u3057\u3044<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u5171\u6709\u8005\u306e\u6240\u5728\u3084\u6570\u304c\u4e0d\u660e\u3068\u3044\u3063\u305f\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u6700\u5584<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u767b\u8a18\u304c\u672a\u4e86\u306e\u307e\u307e\u4f55\u4e16\u4ee3\u306b\u3082\u308f\u305f\u308a\u76f8\u7d9a\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u3068\u3001\u5171\u6709\u8005\u304c\u591a\u6570\u306b\u5206\u6563\u3057\u3001\u9023\u7d61\u304c\u53d6\u308c\u306a\u304f\u306a\u3063\u305f\u308a\u6240\u5728\u304c\u7279\u5b9a\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u58f2\u5374\u304c\u4e8b\u5b9f\u4e0a\u4e0d\u53ef\u80fd\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u983b\u767a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u571f\u5730\u3067\u3001\u76f8\u7d9a\u304c<span>5<\/span>\u4ee3\u306b\u308f\u305f\u308a\u3001\u5171\u6709\u8005\u304c<span>30<\/span>\u4eba\u4ee5\u4e0a\u306b\u5206\u304b\u308c\u3066\u3044\u305f\u3053\u3068\u3067\u3001\u8ab0\u3082\u5168\u4f53\u306e\u58f2\u5374\u306b\u8e0f\u307f\u51fa\u305b\u305a\u3001\u571f\u5730\u304c\u6570\u5341\u5e74\u9593\u653e\u7f6e\u3055\u308c\u305f\u3068\u3044\u3046\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5834\u5408\u306f\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3057\u3066\u3001\u6238\u7c4d\u8abf\u67fb\u3092\u884c\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3001\u76f8\u7d9a\u95a2\u4fc2\u306e\u6574\u7406\u3092\u6cd5\u7684\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u95a2\u4fc2\u304c\u8907\u96d1\u306a\u5834\u5408\u306f\u81ea\u529b\u3067\u89e3\u6c7a\u305b\u305a\u3001\u767b\u8a18\u3068\u76f8\u7d9a\u306b\u7cbe\u901a\u3057\u305f\u53f8\u6cd5\u66f8\u58eb\u306b\u65e9\u671f\u76f8\u8ac7\u3092\u884c\u3046\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h3><span>7-2. <\/span>\u76f8\u5834\u3088\u308a\u5b89\u3044\u984d\u3067\u3057\u304b\u58f2\u5374\u3067\u304d\u306a\u3044<\/h3>\n<p><strong>\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u6642\u306b\u4fa1\u683c\u9762\u3067\u7d0d\u5f97\u304c\u3044\u304b\u306a\u3044<\/strong>\u3068\u3044\u3046\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306b\u3088\u308b\u8a55\u4fa1\u3092\u5229\u7528\u3067\u304d\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5171\u6709\u6301\u5206\u3060\u3051\u306e\u58f2\u5374\u3067\u306f\u4fa1\u683c\u304c\u4e0b\u304c\u308a\u3084\u3059\u304f\u3001\u300c\u76f8\u5834\u304c\u5206\u304b\u3089\u306a\u3044\u307e\u307e\u58f2\u5374\u3057\u3066\u3057\u307e\u3063\u305f\u300d\u3068\u3044\u3046\u5f8c\u6094\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u969b\u3001\u56fd\u5bb6\u8cc7\u683c\u8005\u3067\u3042\u308b<strong>\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u304c\u4fa1\u683c\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u305f\u3068\u3048\u5b89\u4fa1\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u9069\u6b63\u306a\u91d1\u984d\u3067\u306e\u4ea4\u6e09\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8907\u6570\u306e\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u67fb\u5b9a\u3092\u4f9d\u983c\u3057\u305f\u7d50\u679c\u3001\u5927\u304d\u304f\u4fa1\u683c\u304c\u7570\u306a\u3063\u305f\u305f\u3081\u3001\u9451\u5b9a\u58eb\u306e\u8a55\u4fa1\u3092\u6839\u62e0\u306b\u3057\u3066\u4fa1\u683c\u4ea4\u6e09\u3092\u9032\u3081\u3001\u6709\u5229\u306b\u58f2\u5374\u3067\u304d\u305f\u3068\u3044\u3063\u305f\u4e8b\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u5834\u611f\u304c\u66d6\u6627\u306a\u307e\u307e\u58f2\u5374\u306b\u8e0f\u307f\u5207\u3089\u305a\u3001\u5c02\u9580\u5bb6\u306b\u3088\u308b\u8a55\u4fa1\u3092\u53d7\u3051\u3066\u304b\u3089\u306e\u5224\u65ad\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3><span>7-3. <\/span>\u5171\u6709\u6301\u5206\u3092\u4ed6\u306e\u5171\u6709\u8005\u306b\u58f2\u5374\u3059\u308b\u3068\u304d\u306b\u3042\u307e\u308a\u306b\u5b89\u3044\u984d\u3067\u58f2\u5374\u3059\u308b\u3068\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><strong>\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3092\u4ed6\u306e\u5171\u6709\u8005\u306b\u58f2\u5374\u3059\u308b\u969b\u306b\u3001\u305d\u306e\u58f2\u5374\u4fa1\u683c\u304c\u4e0d\u5f53\u306b\u4f4e\u3044\u3068\u3001\u8b72\u6e21<span>(<\/span><\/strong><strong>\u6709\u511f<span>)<\/span><\/strong><strong>\u3067\u306f\u306a\u304f\u8d08\u4e0e<span>(<\/span><\/strong><strong>\u7121\u511f<span>)<\/span><\/strong><strong>\u3067\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u3066\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u3053\u306e\u30c8\u30e9\u30d6\u30eb\u306e\u5bfe\u7b56\u3068\u3057\u3066\u306f\u3001<strong>\u9069\u6b63\u4fa1\u683c\u3067\u58f2\u5374\u3059\u308b<\/strong>\u3053\u3068\u306b\u5c3d\u304d\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306f\u3001\u5e02\u5834\u4fa1\u683c\u3088\u308a\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u683c\u3067\u306e\u8b72\u6e21\u3092\u300c\u5b9f\u8cea\u7684\u306a\u8d08\u4e0e\u300d\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306f\u9ad8\u7387\u306a\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u60f3\u5b9a\u5916\u306e\u51fa\u8cbb\u3068\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8a55\u4fa1\u984d\u304c<span>1,000<\/span>\u4e07\u5186\u306e\u6301\u5206\u3092<span>100<\/span>\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u7d50\u679c\u3001<span>900<\/span>\u4e07\u5186\u5206\u304c\u8d08\u4e0e\u3068\u3055\u308c\u3001\u9ad8\u984d\u306a\u8d08\u4e0e\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u624b\u304c\u89aa\u65cf\u3084\u77e5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u3053\u3046\u3057\u305f\u7a0e\u52d9\u7684\u306a\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u3064\u3064\u9069\u6b63\u306a\u4fa1\u683c\u3067\u58f2\u8cb7\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>7-4. <\/span>\u4ed6\u306e\u5171\u6709\u8005\u304c\u58f2\u5374\u306b\u540c\u610f\u3057\u306a\u3044<\/h3>\n<p><strong>\u4ed6\u306e\u5171\u6709\u8005\u304c\u58f2\u5374\u306b\u5fdc\u3058\u306a\u3044\u3068\u3044\u3063\u305f\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u305f\u5834\u5408<\/strong>\u3001\u3053\u306e\u8a18\u4e8b\u3067\u524d\u8ff0\u3057\u305f\u5185\u5bb9\u3068\u91cd\u8907\u3059\u308b\u90e8\u5206\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3044\u304f\u3064\u304b\u306e\u5bfe\u51e6\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5168\u54e1\u306e\u5408\u610f\u304c\u306a\u3044\u3068\u5168\u4f53\u3092\u58f2\u5374\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong><span>\u2460<\/span><\/strong><strong>\u81ea\u5206\u306e\u6301\u5206\u3060\u3051\u3092\u58f2\u5374\u3059\u308b\u3001<span>\u2461<\/span><\/strong><strong>\u571f\u5730\u3092\u5206\u7b46\u3057\u3066\u500b\u5225\u306b\u51e6\u5206\u3059\u308b\u3001\u3042\u308b\u3044\u306f<span>\u2462<\/span><\/strong><strong>\u88c1\u5224\u6240\u3092\u901a\u3058\u3066\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u3092\u884c\u3046<\/strong>\u306a\u3069\u3001\u73fe\u5b9f\u7684\u306a\u5bfe\u5fdc\u7b56\u306f\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5144\u5f1f\u9593\u306e\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3067\u3001\u4ed6\u306e\u5171\u6709\u8005\u3067\u3042\u308b\u5144\u304c\u58f2\u5374\u306b\u53cd\u5bfe\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u5f1f\u306f\u81ea\u5206\u306e\u6301\u5206\u306e\u307f\u3092\u5c02\u9580\u306e\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u58f2\u5374\u3092\u8a66\u307f\u305f\u3001\u306a\u3069\u306e\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u8005\u9593\u306e\u610f\u898b\u306e\u5bfe\u7acb\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u6cd5\u5f8b\u7684\u306b\u6d3b\u7528\u3067\u304d\u308b\u624b\u7d9a\u304d\u306b\u3088\u3063\u3066\u51fa\u53e3\u3092\u898b\u51fa\u3059\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span>8.<\/span>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u306f\u300c\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u30fb\u58eb\u696d\u3068\u9023\u643a\u30fb\u5171\u6709\u6301\u5206\u306b\u7279\u5316\u300d\u3057\u305f\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306f\u3001\u4e00\u822c\u7684\u306a\u4e0d\u52d5\u7523\u58f2\u8cb7\u3068\u6bd4\u3079\u3066\u6cd5\u7684\u3001\u3042\u308b\u3044\u306f\u5b9f\u52d9\u7684\u306a\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304f\u3001\u614e\u91cd\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u307f\u306e\u58f2\u5374\u3084\u3001\u58f2\u5374\u3057\u305f\u3044\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306b\u8907\u96d1\u306a\u76f8\u7d9a\u304c\u7d61\u3080\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u5c02\u9580\u6027\u304c\u7d50\u679c\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u58f2\u5374\u3092\u8003\u3048\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e<strong><span>\u2460<\/span><\/strong><strong>\u301c<span>\u2462<\/span><\/strong><strong>\u306e<span>3<\/span><\/strong><strong>\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u306e\u76f8\u8ac7<\/strong>\u304c\u671b\u307e\u3057\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p><strong><span>\u2460<\/span><\/strong><strong>\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u3067\u3042\u308b\u3053\u3068<\/strong><\/p>\n<p>\u5171\u6709\u4e0d\u52d5\u7523\u306e\u53d6\u5f15\u306f\u5c02\u9580\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u53d6\u308a\u6271\u3044\u5b9f\u7e3e\u306e\u3042\u308b\u4f1a\u793e\u3092\u9078\u3076\u3053\u3068\u304c\u3001\u624b\u7d9a\u304d\u3084\u4ea4\u6e09\u306e\u6210\u529f\u7387\u3092\u9ad8\u3081\u307e\u3059\u3002\u5b9f\u7e3e\u304c\u3042\u308b\u307b\u3069\u3001\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3078\u306e\u5bfe\u5fdc\u529b\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong><span>\u2461<\/span><\/strong><strong>\u58eb\u696d\uff08\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u7a0e\u7406\u58eb\uff09\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u3053\u3068<\/strong><\/p>\n<p>\u767b\u8a18\u3084\u7a0e\u52d9\u3001\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u3068\u3044\u3063\u305f\u5834\u9762\u3067\u306f\u3001\u6cd5\u5f8b\u3084\u7a0e\u306e\u5c02\u9580\u5bb6\u3068\u306e\u5354\u50cd\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u58eb\u696d\u3068\u306e\u30d1\u30a4\u30d7\u3092\u6301\u3064\u4e0d\u52d5\u7523\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u9032\u3081\u3089\u308c\u3001\u4f59\u8a08\u306a\u624b\u9593\u3084\u8cbb\u7528\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong><span>\u2462<\/span><\/strong><strong>\u5171\u6709\u6301\u5206\u306b\u7279\u5316\u3057\u3066\u3044\u308b\u3053\u3068<\/strong><\/p>\n<p>\u5171\u6709\u6301\u5206\u306e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u7279\u5316\u3057\u3066\u3044\u306a\u3044\u4e0d\u52d5\u7523\u4f1a\u793e\u3067\u306f\u3001\u5171\u6709\u6301\u5206\u306e\u307f\u58f2\u5374\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u76f8\u5834\u306e\u9069\u6b63\u5224\u65ad\u3084\u58f2\u5374\u5148\u306e\u78ba\u4fdd\u304c\u975e\u5e38\u306b\u56f0\u96e3\u3068\u306a\u308a\u307e\u3059\u3002\u5171\u6709\u6301\u5206\u306b\u5bfe\u3057\u3066\u5c02\u9580\u7684\u306a\u30ce\u30a6\u30cf\u30a6\u3092\u6301\u3064\u4e0d\u52d5\u7523\u4f1a\u793e\u306a\u3089\u3070\u3001\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306b\u5fdc\u3058\u305f\u63d0\u6848\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u5171\u6709\u8005\u9593\u3067\u306e\u30c8\u30e9\u30d6\u30eb\u306e\u56de\u907f\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u3092\u8003\u3048\u308b\u306a\u3089\u3001\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3001\u58eb\u696d\u3084\u5c02\u9580\u5bb6\u3068\u306e\u9023\u643a\u3001\u5171\u6709\u6301\u5206\u306b\u7279\u5316\u306e\uff13\u70b9\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u3092\u9078\u3076\u3053\u3068\u304c\u3001\u5b89\u5fc3\u3067\u78ba\u5b9f\u306a\u58f2\u5374\u3078\u306e\u8fd1\u9053\u3067\u3059\u3002<\/p>\n<h2><span>9.<\/span>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3084\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u3067\u304a\u60a9\u307f\u306e\u65b9\u306f\u3001<span>TH<\/span>\u5f01\u8b77\u58eb\u6cd5\u4eba\u3078\u3054\u76f8\u8ac7\u3092<\/h2>\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u304a\u60a9\u307f\u306f\u3001\u5358\u306a\u308b\u8cc7\u7523\u58f2\u5374\u306e\u624b\u9593\u306e\u554f\u984c\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u76f8\u7d9a\u3001\u5171\u6709\u8005\u306e\u5bfe\u7acb\u3001\u6cd5\u7684\u624b\u7d9a\u304d\u306a\u3069\u306e\u591a\u304f\u306e\u554f\u984c\u3092\u4f34\u3046\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u3082\u3042\u306a\u305f\u304c\u3001<strong>\u300c\u5171\u6709\u72b6\u614b\u3092\u65e9\u304f\u89e3\u6d88\u3057\u305f\u3044\u300d\u300c\u5171\u6709\u6301\u5206\u3060\u3051\u3067\u3082\u73fe\u91d1\u5316\u3057\u305f\u3044\u300d<\/strong>\u306a\u3069\u3068\u304a\u8003\u3048\u306e\u5834\u5408\u306b\u306f\u3001\u5171\u6709\u540d\u7fa9\u306b\u975e\u5e38\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b\u6cd5\u5f8b\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b<strong><span>TH<\/span><\/strong><strong>\u5f01\u8b77\u58eb\u6cd5\u4eba<\/strong>\u3078\u306e\u3054\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention 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