{"id":1649,"date":"2025-10-10T12:02:07","date_gmt":"2025-10-10T03:02:07","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1649"},"modified":"2025-10-10T12:02:07","modified_gmt":"2025-10-10T03:02:07","slug":"proper-financing","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/proper-financing","title":{"rendered":"\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u53d7\u3051\u3089\u308c\u308b\u6761\u4ef6\u307e\u3067\u89e3\u8aac\uff01"},"content":{"rendered":"<p><span style=\"font-size: 16px; color: 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class=\"f-marker-p\">\u53ef\u80fd\u6027\u304c\u3042\u308c\u3070\u305c\u3072\u9280\u884c\u306e\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u76ee\u6307\u3059<\/span>\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>2.\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3068\u306e\u9055\u3044<\/h2>\n<p>\u9280\u884c\u304c\u884c\u3046\u878d\u8cc7\u306f\u5927\u304d\u304f\u5206\u3051\u30662\u3064\u3042\u308a\u307e\u3059\u30021\u3064\u306f\u9280\u884c\u304c\u72ec\u81ea\u3067\u8cb8\u3057\u5012\u308c\u306e\u30ea\u30b9\u30af\u3092\u8ca0\u3063\u3066\u501f\u308a\u624b\u306b\u76f4\u63a5\u878d\u8cc7\u3092\u884c\u3046\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3001\u3082\u30461\u3064\u306f\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u304c\u878d\u8cc7\u306e\u4fdd\u8a3c\u3092\u884c\u3046\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/wk6v4f5XHRgG7hVZJqi1YsOr3-1758858102.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306f\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3068\u6bd4\u3079\u3066<\/span>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 28.7109%; background-color: #d1d5d8;\"><\/td>\n<td style=\"width: 34.3933%; background-color: #d1d5d8; text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7<\/span><\/td>\n<td style=\"width: 36.8307%; background-color: #d1d5d8; text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.7109%;\"><span style=\"font-size: 16px; color: #333333;\">\u5be9\u67fb\u3092\u884c\u3046\u6a5f\u95a2<\/span><\/td>\n<td style=\"width: 34.3933%;\">\u9280\u884c<\/td>\n<td style=\"width: 36.8307%;\">\u9280\u884c\u3068\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.7109%;\"><span style=\"font-size: 16px; color: #333333;\">\u5be9\u67fb\u306e\u96e3\u6613\u5ea6<\/span><\/td>\n<td style=\"width: 34.3933%;\">\u53b3\u3057\u3044<\/td>\n<td style=\"width: 36.8307%;\">\u6bd4\u8f03\u7684\u7de9\u3084\u304b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.7109%;\"><span style=\"font-size: 16px; color: #333333;\">\u5be9\u67fb\u306b\u304b\u304b\u308b\u671f\u9593<\/span><\/td>\n<td style=\"width: 34.3933%;\"><span style=\"font-size: 16px; color: #333333;\">3\u9031\u9593\uff5e2\u304b\u6708\u7a0b\u5ea6<\/span><\/td>\n<td style=\"width: 36.8307%;\"><span style=\"font-size: 16px; color: #333333;\">2\uff5e3\u304b\u6708\u7a0b\u5ea6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.7109%;\">\u878d\u8cc7\u5bfe\u8c61<\/td>\n<td style=\"width: 34.3933%;\">\u4fe1\u7528\u5ea6\u30fb\u53d6\u5f15\u5b9f\u7e3e\u304c\u3042\u308b\u4f01\u696d<br \/>\n\u696d\u7e3e\u304c\u5b89\u5b9a\u3057\u3066\u3044\u3066 \u9ed2\u5b57\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u4f01\u696d<\/td>\n<td style=\"width: 36.8307%;\">\u5275\u696d\u76f4\u5f8c\u306e\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b<br \/>\n\u8cc7\u91d1\u7e70\u308a\u304c\u4e0d\u5b89\u5b9a\u3067\u3082\u5c06\u6765\u6027\u304c\u3042\u308b\u4f01\u696d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.7109%;\"><span style=\"font-size: 16px; color: #333333;\">\u91d1\u5229<\/span><\/td>\n<td style=\"width: 34.3933%;\"><span style=\"font-size: 16px; color: #000000;\">1\uff05\u301c3\uff05<\/span><\/td>\n<td style=\"width: 36.8307%;\"><span style=\"font-size: 16px; color: #000000;\">1.5\uff05\uff5e3\uff05<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.7109%;\"><span style=\"font-size: 16px; color: #333333;\">\u878d\u8cc7\u9650\u5ea6\u984d<\/span><\/td>\n<td style=\"width: 34.3933%;\">\u9650\u5ea6\u984d\u306a\u3057<\/td>\n<td style=\"width: 36.8307%;\">\u62c5\u4fdd\u306a\u3057\u306e\u5834\u5408<span style=\"font-size: medium; color: #333333;\">8,000\u4e07\u5186<\/span><br \/>\n\u62c5\u4fdd\u3042\u308a\u306e\u5834\u54082\u51048,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.7109%;\"><span style=\"font-size: 16px; color: #333333;\">\u4fdd\u8a3c\u6599<\/span><\/td>\n<td style=\"width: 34.3933%;\">\u4e0d\u8981<\/td>\n<td style=\"width: 36.8307%;\">\u5fc5\u8981\uff08\u5e74\u5229<span style=\"font-size: 15.04px; color: #333333;\">0.3\uff05\uff5e2.2\uff05\u7a0b\u5ea6\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-1.\u5be9\u67fb\u3092\u884c\u3046\u6a5f\u95a2<\/h3>\n<p><span style=\"font-size: 16px; color: 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color: #333333;\">\u9280\u884c\u304c\u72ec\u81ea\u3067\u8cb8\u3057\u5012\u308c\u306e\u30ea\u30b9\u30af\u3092\u8ca0\u3063\u3066\u501f\u308a\u624b\u3078\u76f4\u63a5\u878d\u8cc7\u3092\u884c\u3046\u305f\u3081\u3001<strong>\u5be9\u67fb\u304c\u3068\u3066\u3082\u53b3\u3057\u304f<\/strong>\u306a\u308a\u307e\u3059<\/span>\u3002\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3067\u306f\u3001\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u304c<span style=\"font-size: 16px; color: #333333;\">\u8cb8\u3057\u5012\u308c\u306e\u30ea\u30b9\u30af\u3092\u8ca0\u3044<\/span>\u9280\u884c\u306f<span style=\"font-size: 16px; color: #333333;\">\u8cb8\u3057\u5012\u308c\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u308b\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3088\u308a\u306f<\/span><\/span>\u5be9\u67fb\u304c\u53b3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>2-3.\u5be9\u67fb\u306b\u304b\u304b\u308b\u671f\u9593<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001<\/span>\u9280\u884c\u304c\u5358\u72ec\u3067\u5be9\u67fb\u3059\u308b\u305f\u3081\u3001<strong>\u5be9\u67fb\u6642\u9593\u3082<span style=\"font-size: 16px; color: #333333;\">\u304a\u304a\u3088\u305d3\u9031\u9593\uff5e2\u304b\u6708\u7a0b\u5ea6\u3068<\/span>\u77ed\u304f\u306a\u308b\u50be\u5411<\/strong>\u306b\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3067\u306f\u3001\u9280\u884c\u3060\u3051\u3067\u306a\u304f\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u3082\u5be9\u67fb\u3092\u884c\u3046\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\">\u304a\u304a\u3088\u305d<\/span>2\uff5e3\u304b\u6708\u7a0b\u5ea6\u3068<span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3088\u308a\u5be9\u67fb\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<h3>2-4.\u878d\u8cc7\u5bfe\u8c61<\/h3>\n<p>\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5be9\u67fb\u57fa\u6e96\u304c\u3068\u3066\u3082\u53b3\u3057\u3044\u305f\u3081\u3001<\/span><strong>\u4fe1\u7528\u5ea6\u30fb\u53d6\u5f15\u5b9f\u7e3e\u304c\u3042\u308b\u4f01\u696d\u3001\u696d\u7e3e\u304c\u5b89\u5b9a\u3057\u3066\u3044\u3066\u9ed2\u5b57\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u4f01\u696d<\/strong>\u3067\u306a\u3044\u3068\u878d\u8cc7\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3067\u306f\u3001\u5275\u696d\u76f4\u5f8c\u306e\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u4e0d\u5b89\u5b9a\u3067\u3082\u5c06\u6765\u6027\u304c\u3042\u308b\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b<span style=\"font-size: 16px; color: #333333;\">\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>2-5.\u91d1\u5229<\/h3>\n<p>\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u91d1\u5229\u306f\u4fe1\u7528\u5ea6\u304c\u9ad8\u3044\u4f01\u696d\u307b\u3069\u4f4e\u304f\u4fe1\u7528\u5ea6\u304c\u4e0b\u304c\u308b\u3068\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001<\/span><strong>\u4f4e\u91d1\u5229\u3067\u878d\u8cc7<\/strong>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3088\u308a\u91d1\u5229\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>2-6.\u878d\u8cc7\u9650\u5ea6\u984d<\/h3>\n<p>\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001\u9280\u884c\u304c\u3053\u306e\u4f01\u696d\u306a\u3089\u3053\u306e\u91d1\u984d\u307e\u3067\u8fd4\u6e08\u3057\u3066\u3082\u3089\u3048\u308b\u3068\u5224\u65ad\u3057\u305f\u91d1\u984d\u304c\u878d\u8cc7\u9650\u5ea6\u984d\u306b\u306a\u308b\u305f\u3081\u3001<strong>\u4e0a\u9650\u306f\u306a\u304f\u9280\u884c\u306e\u5224\u65ad\u6b21\u7b2c\u3067\u3044\u304f\u3089\u3067\u3082<\/strong>\u501f\u308a\u3089\u308c\u307e\u3059\u3002\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3067\u306f\u3001\u7121\u62c5\u4fdd\u3060\u30688,000\u4e07\u5186\u3001\u62c5\u4fdd\u304c\u3042\u308c\u30702\u51048,000\u4e07\u5186\u3068\u4e0a\u9650\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>2-7.\u4fdd\u8a3c\u6599<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u4fdd\u8a3c\u304c\u3064\u304b\u306a\u3044\u305f\u3081\u3001<strong>\u4fdd\u8a3c\u6599\u306f\u304b\u304b\u308a\u307e\u305b\u3093<\/strong>\u3002\u4fe1\u7528<span style=\"font-size: 16px; color: #333333;\">\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3067\u306f\u3001\u878d\u8cc7\u3092\u53d7\u3051\u308b\u91d1\u984d\u306b\u5bfe\u3057\u3066\u5e74\u52290.3\uff5e2.2\uff05\u306e\u4fdd\u8a3c\u6599\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<h2>3.\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3068\u3069\u3093\u306a\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 44.8568%; text-align: center; background-color: #d1d5d8;\"><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"width: 55.1432%; text-align: center; background-color: #d1d5d8;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 44.8568%;\"><span style=\"font-size: 18px; color: #333333;\"><strong>\u25a0\u4f4e\u91d1\u5229\u3067\u501f\u308a\u3089\u308c\u308b<\/strong><\/span><strong><span style=\"font-size: 18px;\"><br \/>\n<span style=\"color: #333333;\">\u25a0\u501f\u5165\u306e\u9650\u5ea6\u984d\u304c\u306a\u3044<\/span><br \/>\n\u25a0\u4fdd\u8a3c\u6599\u304c\u304b\u304b\u3089\u306a\u3044<br \/>\n\u25a0\u4fe1\u7528\u529b\u304c\u5411\u4e0a\u3059\u308b<br \/>\n\u25a0\u5be9\u67fb\u65e5\u6570\u304c\u77ed\u3044<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 55.1432%; vertical-align: top;\"><span style=\"font-size: 18px;\"><strong>\u25a0\u5be9\u67fb\u304c\u53b3\u3057\u3044<br \/>\n\u25a0\u4e2d\u5c0f\u4f01\u696d\u3084\u5275\u696d\u671f\u306e\u4f01\u696d\u306f\u878d\u8cc7\u3092\u53d7\u3051\u306b\u304f\u3044<br \/>\n\u25a0\u8fd4\u6e08\u671f\u9593\u304c\u77ed\u3044<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-1.\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c85\u3064<\/h3>\n<p>\u307e\u305a\u306f\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u25a0\u4f4e\u91d1\u5229\u3067\u501f\u308a\u3089\u308c\u308b<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001\u4fe1\u7528\u529b\u306e\u9ad8\u3044\u4f01\u696d\u304c\u5bfe\u8c61\u3068\u306a\u308a\u8fd4\u6e08\u30ea\u30b9\u30af\u304c\u4f4e\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u3001<strong>\u4f4e\u91d1\u5229\u3067\u878d\u8cc7\u3092\u53d7\u3051\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u4f4e\u3044\u91d1\u5229\u3067\u878d\u8cc7\u304c\u53d7\u3051\u3089\u308c\u308c\u3070\u3001\u7dcf\u8fd4\u6e08\u984d\u304c\u5c11\u306a\u304f\u6e08\u307f\u3001\u7279\u306b\u9577\u671f\u30fb\u5927\u578b\u878d\u8cc7\u3092\u53d7\u3051\u308b\u969b\u306b\u306f\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002\u6bce\u6708\u306e\u8fd4\u6e08\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u305f\u3081\u3001<span class=\"f-marker-p\">\u4e8b\u696d\u62e1\u5927\u3084\u6295\u8cc7\u306b\u3082\u8cc7\u91d1\u304c\u56de\u3057\u3084\u3059\u304f\u3001\u8ca1\u52d9\u306e\u5065\u5168\u6027\u3092\u7dad\u6301\u3057\u3084\u3059\u3044<\/span>\u3068\u3082\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h4>\u25a0\u501f\u5165\u306e\u9650\u5ea6\u984d\u304c\u306a\u3044<\/h4>\n<p>\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u306e\u3088\u3046\u306b\u4e0a\u9650\u306e\u8a2d\u5b9a\u304c\u306a\u3044\u305f\u3081\u3001\u65b0\u5e97\u8217\u5c55\u958b\u3001\u5927\u578b\u6a5f\u68b0\u5c0e\u5165\u3001\u5927\u898f\u6a21\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7acb\u3061\u4e0a\u3052\u306a\u3069\u3001\u591a\u984d\u306e\u8cc7\u91d1\u304c\u5fc5\u8981\u306a\u6642\u3001<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u9280\u884c\u304c\u8a31\u305b\u3070\u3044\u304f\u3089\u3067\u3082\u878d\u8cc7<\/strong>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c<\/span>\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u67d4\u8edf\u306b\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306f\u3001<\/span><\/span><span class=\"f-marker-p\">\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u308b\u305f\u3081\u306b\u5927\u304d\u306a\u6b66\u5668<\/span>\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4>\u25a0\u4fdd\u8a3c\u6599\u304c\u304b\u304b\u3089\u306a\u3044<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u4fdd\u8a3c\u304c\u4ed8\u304b\u306a\u3044\u305f\u3081\u3001<strong>\u4fdd\u8a3c\u6599\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f<\/strong>\u3001<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u7dcf\u501f\u5165\u30b3\u30b9\u30c8\u3092\u6291\u3048\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u4fdd\u8a3c\u6599\u306f<\/span><\/span>\u878d\u8cc7\u3092\u53d7\u3051\u308b\u91d1\u984d\u306b\u5bfe\u3057\u3066<span style=\"font-size: 16px; color: #333333;\">\u5e74\u52290.3\uff5e2.2\uff05\u3067\u3059\u304c\u3001\u878d\u8cc7\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u3001\u4fdd\u8a3c\u6599\u306e\u8ca0\u62c5\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4>\u25a0\u4fe1\u7528\u529b\u304c\u5411\u4e0a\u3059\u308b<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u81ea\u4f53\u304c<span style=\"font-size: 16px; color: #333333;\"><strong>\u53b3\u3057\u3044\u5be9\u67fb\u3092\u901a\u3063\u3066\u9280\u884c\u3068\u76f4\u63a5\u53d6\u5f15\u304c\u3067\u304d\u308b<\/strong><\/span><strong>\u4fe1\u7528\u529b\u306e\u9ad8\u3044\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u306e\u8a3c\u660e\u3068\u306a\u308b<\/strong>\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u53d6\u5f15\u5148\u3084\u4ed6\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8a55\u4fa1\u5411\u4e0a<\/span>\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<h4>\u25a0\u5be9\u67fb\u65e5\u6570\u304c\u77ed\u3044<\/h4>\n<p>\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3067\u306f\u3001\u9280\u884c\u304c\u5358\u72ec\u3067\u878d\u8cc7\u306e\u5be9\u67fb\u30fb\u5224\u65ad\u3092\u884c\u3046\u305f\u3081\u3001\u5be9\u67fb\u65e5\u6570\u304c\u77ed\u304f\u306a\u308a\u307e\u3059\u3002<span style=\"font-size: 17px; color: 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\/>\n\u25a0\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u9280\u884c\u3068\u306e\u53d6\u5f15\u304c\u3059\u3067\u306b\u3042\u308b<\/strong><\/span><\/p>\n<\/div>\n<h3>4-1.\u4e8b\u696d\u306e\u5b9f\u7e3e\u304c\u3042\u308b<\/h3>\n<p>\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u7b2c\u4e00\u306b\u5fc5\u8981\u306a\u306e\u306f\u3001\u4e8b\u696d\u306e\u5b9f\u7e3e\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u4f01\u696d\u3068\u3057\u3066\u306e\u7d4c\u55b6\u5e74\u6570\u3084\u5b89\u5b9a\u7684\u306a\u58f2\u4e0a\u304c\u3042\u308b\u3001<\/span>\u9ed2\u5b57\u7d4c\u55b6\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u306a\u3069\u3001<\/span>\u4e8b\u696d\u306e\u5b9f\u7e3e\u304c<\/span>\u8fd4\u6e08\u80fd\u529b\u3092\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3057\u3001 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class=\"f-marker-p\">\u4e00\u822c\u7684\u306b\u5e74\u55461\u5104\u5186\uff5e3\u5104\u5186\u4ee5\u4e0a<\/span>\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>4-2.\u81ea\u5df1\u8cc7\u91d1\u304c\u6e96\u5099\u3067\u304d\u3066\u3044\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u81ea\u5df1\u8cc7\u91d1\u304c\u6e96\u5099\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u3082\u8fd4\u6e08\u80fd\u529b\u306e\u8a3c\u62e0\u3068\u3057\u3066\u975e\u5e38\u306b\u91cd\u8981\u8996\u3055\u308c\u307e\u3059\u3002\u4e00\u822c\u7684\u306b<strong>\u878d\u8cc7\u5e0c\u671b\u984d\u306e20\u301c30%\u7a0b\u5ea6\u306e\u81ea\u5df1\u8cc7\u91d1<\/strong>\u3092\u7528\u610f\u3059\u308b\u3053\u3068\u304c\u76ee\u5b89\u3068\u3055\u308c\u3001<span class=\"f-marker-p\">\u81ea\u5df1\u8cc7\u91d1\u304c\u591a\u3051\u308c\u3070\u591a\u3044\u307b\u3069\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8a55\u4fa1\u306f\u9ad8\u304f<\/span>\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>4-3.\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u9280\u884c\u3068\u306e\u53d6\u5f15\u304c\u3059\u3067\u306b\u3042\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<\/span>\u9280\u884c\u3068\u306e\u7d99\u7d9a\u7684\u306a\u53d6\u5f15\u5b9f\u7e3e\u304c\u3042\u308b\u3053\u3068\u3082\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<strong>\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3001<\/strong><strong>\u9810\u91d1\u53d6\u5f15\u3001\u624b\u5f62\u53d6\u5f15\u3001\u7d66\u4e0e\u632f\u8fbc<\/strong>\u306a\u3069\u3092\u901a\u3058\u3066\u9280\u884c\u3068\u306e\u95a2\u4fc2\u3092\u7bc9\u3044\u3066\u3044\u308b\u5834\u5408\u3001<span class=\"f-marker-p\">\u9280\u884c\u306f\u8cc7\u91d1\u306e\u52d5\u304d\u3092\u901a\u3057\u3066\u305d\u306e\u4f01\u696d\u306e\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3084\u5b89\u5b9a\u6027\u3092\u628a\u63e1\u3059\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u3001\u9280\u884c\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>5.\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u6e96\u5099\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/h2>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u76ee\u6307\u3059\u305f\u3081\u306b\u4eca\u304b\u3089\u6e96\u5099\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u30dd\u30a4\u30f3\u30c8\u306f5\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u25a0\u307e\u305a\u306f\u4fdd\u8a3c\u4ed8\u878d\u8cc7\u3092\u53d7\u3051\u3066\u53d6\u5f15\u3068\u8fd4\u6e08\u306e\u5b9f\u7e3e\u3092\u4f5c\u308b<\/span><\/strong><br \/>\n<span style=\"font-size: 18px;\"><strong>\u25a0\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3072\u3068\u3064\u306e\u53e3\u5ea7\u306b\u96c6\u7d04\u3055\u305b\u308b<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\"><strong>\u25a0\u58f2\u4e0a\u3092\u4e0a\u3052\u308b<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\"><strong><span style=\"color: #333333;\">\u25a0<\/span>\u8ca1\u52d9\u72b6\u614b\u3092\u898b\u76f4\u3057\u3066\u6539\u5584\u3059\u308b<\/strong><\/span><br \/>\n<strong><span style=\"font-size: 18px;\"><span style=\"color: #333333;\">\u25a0<\/span>\u878d\u8cc7\u306b\u8a73\u3057\u3044\u5c02\u9580\u5bb6\u3084<span style=\"color: #333333;\">\u56fd\u304b\u3089\u8a8d\u3081\u3089\u308c\u305f\u8a8d\u5b9a\u652f\u63f4\u6a5f\u95a2\u306b<\/span><\/span><\/strong><strong><span style=\"font-size: 18px;\">\u76f8\u8ac7\u3059\u308b<\/span><\/strong><\/p>\n<\/div>\n<h3>5-1.\u307e\u305a\u306f \u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3092\u53d7\u3051\u3066\u53d6\u5f15\u3068\u8fd4\u6e08\u306e\u5b9f\u7e3e\u3092\u4f5c\u308b<\/h3>\n<p>\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u308b\u524d\u306b\u3001\u307e\u305a\u306f\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><strong>\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7<\/strong><\/span><strong>\u3067\u53d6\u5f15\u3068\u8fd4\u6e08\u306e\u5b9f\u7e3e\u3092\u7a4d\u307f\u4e0a\u3052\u308b<\/strong>\u3053\u3068\u3067\u3001<span class=\"f-marker-p\">\u9280\u884c\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>5-2.\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3072\u3068\u3064\u306e\u53e3\u5ea7\u306b\u96c6\u7d04\u3055\u305b\u308b<\/h3>\n<p>\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u9280\u884c\u306e\u53e3\u5ea7\u306b\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u96c6\u7d04<span style=\"font-size: 16px; color: #333333;\">\u3055\u305b\u307e\u3059\u3002\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u5165\u91d1\u3084\u652f\u6255\u3044\u306a\u3069\u306e\u53d6\u5f15\u3092\u3072\u3068\u3064\u306e\u53e3\u5ea7\u306b\u307e\u3068\u3081\u3066<strong>\u30e1\u30a4\u30f3\u30d0\u30f3\u30af\u3068\u3057\u3066\u306e\u53d6\u5f15\u5b9f\u7e3e\u3092\u7a4d\u3080<\/strong>\u3053\u3068\u3067\u3001<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u9280\u884c\u304c\u8cc7\u91d1\u306e\u52d5\u304d\u3092\u901a\u3057\u3066\u305d\u306e\u4f01\u696d\u306e\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3084\u5b89\u5b9a\u6027\u3092\u628a\u63e1<\/span>\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<h3>5-3.\u58f2\u4e0a\u3092\u4e0a\u3052\u308b<\/h3>\n<p>\u58f2\u4e0a\u3092\u4e0a\u3052\u3066\u5229\u76ca\u3092\u4e0a\u3052\u308b\u3053\u3068\u3082\u5f53\u7136\u5fc5\u8981\u3067\u3059\u3002<strong>\u55b6\u696d\u5229\u76ca\u3084\u7d4c\u5e38\u5229\u76ca\u3067\u9ed2\u5b57\u3092\u7d99\u7d9a\u3059\u308b<\/strong>\u3053\u3068\u3067\u3001<span class=\"f-marker-p\">\u9280\u884c\u306b\u5b89\u5b9a\u7684\u306b\u5229\u76ca\u3092\u4e0a\u3052\u3089\u308c\u308b\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3092\u53d7\u3051\u306a\u304c\u3089\u58f2\u4e0a\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u878d\u8cc7\u3057\u305f\u8cc7\u91d1\u3092\u6709\u52b9\u306b\u6d3b\u7528\u3057\u4e8b\u696d\u3092\u6210\u9577\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4f01\u696d\u3060\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>5-4.\u8ca1\u52d9\u72b6\u614b\u3092\u898b\u76f4\u3057\u3066\u6539\u5584\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8ca1\u52d9\u72b6\u614b\u3092\u898b\u76f4\u3057\u3066\u6539\u5584\u306b\u52aa\u3081\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u65b0\u898f\u9867\u5ba2\u306e\u7372\u5f97\u3084\u65e2\u5b58\u9867\u5ba2\u306e\u53d6\u5f15\u62e1\u5927\u3092\u901a\u3058\u3066\u5229\u76ca\u3092\u5897\u3084\u3059\u306e\u306f\u3082\u3061\u308d\u3093\u3001<\/span>\u58f2\u639b\u91d1\u306e\u65e9\u671f\u56de\u53ce\u3001\u5728\u5eab\u5727\u7e2e\u3001\u7d4c\u8cbb\u306e\u6700\u9069\u5316\u306a\u3069\u3067<\/span><\/span><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u6539\u5584\u3057\u3001\u8cc7\u7523\u306e\u5065\u5168\u6027\u3092\u9ad8\u3081\u308b<\/strong>\u3053\u3068\u3067\u3001\u9280\u884c\u306b<span class=\"f-marker-p\">\u4f01\u696d\u306e<\/span><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\"><span style=\"font-size: 16px; color: #333333;\">\u8ca1\u52d9\u4f53\u8cea\u304c<\/span>\u5065\u5168\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<h3>5-5.\u878d\u8cc7\u306b\u8a73\u3057\u3044\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u878d\u8cc7\u3084<\/span>\u8cc7\u91d1\u8abf\u9054\u304c\u5f97\u610f\u306a\u7a0e\u7406\u58eb\u3084\u3001<span style=\"font-size: 16px; color: #333333;\">\u56fd\u304b\u3089\u8a8d\u3081\u3089\u308c\u305f\u8a8d\u5b9a\u652f\u63f4\u6a5f\u95a2\u306b<\/span>\u76f8\u8ac7\u3059\u308b\u306e\u3082\u3072\u3068\u3064\u306e\u624b\u3067\u3059\u3002\u878d\u8cc7\u3084\u8cc7\u91d1\u8abf\u9054\u306b\u8a73\u3057\u3044<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u7406\u58eb<\/span>\u3084\u8a8d\u5b9a\u652f\u63f4\u6a5f\u95a2\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u9280\u884c\u306b\u4fe1\u7528\u3055\u308c\u308b\u306b\u306f\u4f55\u304c\u5fc5\u8981\u304b\u3001\u3069\u3046\u3044\u3063\u305f\u70b9\u3092\u6539\u5584\u3057\u5bfe\u7b56\u3057\u3066\u3044\u3051\u3070\u3044\u3044\u304b<\/strong>\u306a\u3069\u3001<span class=\"f-marker-p\">\u5177\u4f53\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9<\/span>\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u878d\u8cc7\u306e\u7533\u8fbc\u6642\u306b\u306f<span style=\"color: #444444;\">\u91d1\u5229\u3084\u8fd4\u6e08\u671f\u9593\u306e\u4ea4\u6e09\u3084\u878d\u8cc7\u7533\u8acb\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u307e\u3067\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002<\/span><\/span><\/p>\n<h2>6.\u307e\u3068\u3081<\/h2>\n<p>\u3067\u306f\u3001\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u7279\u5fb4\u3084\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3068\u306e\u9055\u3044\u3001\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3001\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u3057\u3066\u304a\u3044\u305f\u307b\u3046\u304c\u3044\u3044\u304b<span style=\"font-size: 16px; color: #333333;\">\u306b<\/span>\u3064\u3044\u3066\u3082\u3046\u4e00\u5ea6\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 20px;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u7279\u5fb4<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u4fdd\u8a3c\u304c\u3064\u304b\u306a\u3044\u9280\u884c\u304b\u3089\u501f\u308a\u624b\u3078\u306e\u76f4\u63a5\u878d\u8cc7<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u25a0<\/span>\u4fdd\u8a3c\u6599\u304c\u4e0d\u8981<br \/>\n\u25a0\u878d\u8cc7\u9650\u5ea6\u984d\u304c\u306a\u3044<br \/>\n\u25a0\u3088\u308a\u4f4e\u3044\u91d1\u5229\u3067\u8cc7\u91d1\u304c\u501f\u308a\u3089\u308c\u308b<\/p>\n<\/div>\n<p><strong><span style=\"font-size: 20px;\">\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u306e\u4fe1\u7528\u4fdd\u8a3c\u4ed8\u304d\u878d\u8cc7\u3068\u306e\u9055\u3044<\/span><\/strong><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 220.344px;\"><\/td>\n<td style=\"width: 263.953px;\"><span style=\"font-size: 16px; color: 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