{"id":1676,"date":"2025-10-22T10:00:35","date_gmt":"2025-10-22T01:00:35","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1676"},"modified":"2025-10-15T16:20:00","modified_gmt":"2025-10-15T07:20:00","slug":"difference-between-loan-and-investment","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/difference-between-loan-and-investment","title":{"rendered":"\u3042\u306a\u305f\u306b\u5411\u3044\u3066\u3044\u308b\u306e\u306f\u3069\u3061\u3089\u304b\uff1f\u878d\u8cc7\u3068\u51fa\u8cc7\u306e\u9055\u3044\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"

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\u8d77\u696d\u3092\u8003\u3048\u305f\u3068\u304d\u306b\u307e\u305a\u91cd\u8981\u306b\u306a\u308b\u306e\u306f\u958b\u696d\u8cc7\u91d1\u3084\u904b\u8ee2\u8cc7\u91d1\u306a\u3069<\/span>\u8cc7\u91d1\u306e\u8abf\u9054\u3067\u3059\u3002\u8cc7\u91d1\u306e\u8abf\u9054\u65b9\u6cd5\u3068\u3057\u3066\u878d\u8cc7\u3084\u51fa\u8cc7\u3068\u3044\u3046\u8a00\u8449\u304c\u3071\u3063\u3068\u601d\u3044\u6d6e\u304b\u3076\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u3067\u306f\u5b9f\u969b\u306b\u3001\u878d\u8cc7\u3068\u51fa\u8cc7\u3067\u306f\u4f55\u304c\u9055\u3046\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f\u3042\u3044\u307e\u3044\u306a\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n

\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001<\/strong>\u878d\u8cc7\u3068\u306f\u8cc7\u91d1\u3092\u501f\u308a\u308b\u3053\u3068\u3001\u51fa\u8cc7\u3068\u306f\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3059\u3002\u3069\u3061\u3089\u3082\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u624b\u6bb5\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u4ed5\u7d44\u307f\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u9055\u3046\u305f\u3081\u3001\u3069\u3061\u3089\u304c\u6709\u5229\u3068\u3044\u3046\u3053\u3068\u306f\u306a\u304f\u3001\u81ea\u793e\u306e\u76ee\u7684\u3084\u72b6\u6cc1\u306b\u5408\u3063\u305f\u8cc7\u91d1\u306e\u8abf\u9054\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/span><\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u878d\u8cc7\u3068\u51fa\u8cc7\u306e\u9055\u3044\u3092\u3001\u4ed5\u7d44\u307f\u3001\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u3069\u3093\u306a\u4eba\u304c\u3069\u3061\u3089\u306b\u5411\u3044\u3066\u3044\u308b\u304b\u3001<\/span>\u53d7\u3051\u308b\u305f\u3081\u306b\u6e96\u5099\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n

1.\u878d\u8cc7\u3068\u51fa\u8cc7\u306f\u4f55\u304c\u9055\u3046\u306e\u304b\uff1f<\/h2>\n

\u878d\u8cc7\u3068\u306f\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u8cc7\u91d1\u3092\u501f\u308a\u308b\u3053\u3068\u3001\u51fa\u8cc7\u3068\u306f\u6295\u8cc7\u5bb6\u3084\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u304b\u3089\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3059\u3002\u878d\u8cc7\u306b\u306f\u8fd4\u6e08\u306e\u7fa9\u52d9\u304c\u3042\u308a\u3001\u501f\u308a\u305f\u5143\u91d1\u306b\u5229\u5b50\u3092\u52a0\u3048\u3066\u8fd4\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/strong>\u51fa\u8cc7\u306b\u306f<\/strong>\u8fd4\u6e08\u306e\u7fa9\u52d9\u304c\u306a\u3044\u4ee3\u308f\u308a\u306b\u3001<\/strong>\u5229\u76ca\u304c\u51fa\u308c\u3070\u51fa\u8cc7\u8005\u306b\u5229\u76ca\u3092\u9084\u5143\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/span><\/span>
\n\u305d\u306e\u4ed6\u306b\u3082\u3001\u878d\u8cc7\u3068\u51fa\u8cc7\u306b\u306f\u69d8\u3005\u306a\u9055\u3044<\/span>\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u6bd4\u8f03\u8868\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n\u878d\u8cc7<\/span><\/strong><\/td>\n\u51fa\u8cc7<\/span><\/strong><\/td>\n<\/tr>\n
\u8fd4\u6e08\u7fa9\u52d9<\/td>\n\u8fd4\u6e08\u7fa9\u52d9\u3042\u308a<\/td>\n\u8fd4\u6e08\u7fa9\u52d9\u306a\u3057<\/td>\n<\/tr>\n
\u8cc7\u91d1\u63d0\u4f9b\u8005<\/td>\n\u91d1\u878d\u6a5f\u95a2<\/td>\n\u6295\u8cc7\u5bb6\u3084\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb<\/td>\n<\/tr>\n
\u8cc7\u91d1\u63d0\u4f9b\u306e\u76ee\u7684<\/td>\n\u5229\u606f<\/td>\n\u682a\u5f0f\u306e\u58f2\u5374\u76ca<\/td>\n<\/tr>\n
\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u91cd\u8996\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/td>\n\u4fe1\u7528\u529b\u3084\u8fd4\u6e08\u529b<\/td>\n\u4e8b\u696d\u306e\u6210\u9577\u6027\u3084\u5c06\u6765\u6027<\/span><\/td>\n<\/tr>\n
\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6<\/td>\n\u7d4c\u55b6\u306b\u306f\u5e72\u6e09\u3055\u308c\u306a\u3044<\/td>\n\u682a\u4e3b\u306e\u610f\u5411\u306b\u5de6\u53f3\u3055\u308c\u308b<\/td>\n<\/tr>\n
\u8cb8\u501f\u5bfe\u8c61\u8868\u4e0a\u306e\u4ed5\u8a33<\/td>\n\u8ca0\u50b5<\/td>\n\u7d14\u8cc7\u7523<\/td>\n<\/tr>\n
\u4fe1\u7528\u60c5\u5831\u306e\u5f71\u97ff<\/td>\n\u7d4c\u55b6\u8005\u500b\u4eba\u306e\u4fe1\u7528\u60c5\u5831\u306b\u878d\u8cc7\u306e\u53ef\u5426\u304c<\/span>\u5de6\u53f3\u3055\u308c\u308b<\/span><\/td>\n\u7d4c\u55b6\u8005\u500b\u4eba\u306e\u4fe1\u7528\u60c5\u5831\u306b\u5de6\u53f3\u3055\u308c\u305a\u51fa\u8cc7\u304c\u53d7\u3051\u3089\u308c\u308b<\/span><\/td>\n<\/tr>\n
\u30e1\u30ea\u30c3\u30c8<\/td>\n\u30fb\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044
\n\u30fb\u4fe1\u7528\u529b\u6b21\u7b2c\u3067\u591a\u984d\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b<\/span>
\n\u30fb\u8a08\u753b\u7684\u306b\u8fd4\u6e08\u3067\u304d\u308b
\n<\/span><\/td>\n		\u30fb\u8fd4\u6e08\u306e\u5fc5\u8981\u304c\u306a\u3044
\n\u30fb\u878d\u8cc7\u3088\u308a\u3082\u591a\u984d\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b
\n\u30fb\u7d4c\u55b6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<\/td>\n<\/tr>\n
\u30c7\u30e1\u30ea\u30c3\u30c8<\/td>\n\u30fb\u5229\u5b50\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8fd4\u6e08\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b
\n\u30fb\u5be9\u67fb\u306b\u591a\u304f\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308b
\n\u30fb\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u8ca0\u50b5\u304c\u5897\u52a0\u3059\u308b<\/p>\n<\/td>\n		\u30fb\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3092\u596a\u308f\u308c\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308b
\n\u30fb\u5229\u76ca\u306e\u5206\u914d\u304c\u5fc5\u8981\u306b\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n
\u5411\u3044\u3066\u3044\u308b\u4eba<\/td>\n\u30fb\u7d4c\u55b6\u6a29\u3092\u4fdd\u6301\u3057\u305f\u3044\u4eba
\n\u30fb\u5b89\u5b9a\u3057\u3066\u8fd4\u6e08\u304c\u3067\u304d\u308b\u4eba<\/td>\n		\u30fb\u58f2\u4e0a\u3084\u5229\u76ca\u304c\u5b89\u5b9a\u3059\u308b\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u308b\u4eba<\/span>
\n\u30fb\u8fd4\u6e08\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u305f\u3044\u4eba<\/span>
\n\u30fb\u6210\u9577\u30b9\u30d4\u30fc\u30c9\u3092\u91cd\u8996\u3057\u305f\u3044\u4eba<\/span><\/p>\n<\/td>\n<\/tr>\n
\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068<\/td>\n\u30fb\u4e8b\u696d\u8a08\u753b\u3092\u660e\u78ba\u306b\u3059\u308b
\n\u30fb\u8cc7\u91d1\u4f7f\u9014\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u308b
\n\u30fb\u81ea\u5df1\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b
\n\u30fb\u8ca1\u52d9\u8cc7\u6599\u3092\u6574\u5099\u3059\u308b
\n\u30fb\u4fe1\u7528\u60c5\u5831\u30fb\u5b9f\u7e3e\u3092\u78ba\u8a8d\u3059\u308b
\n\u30fb\u62c5\u4fdd\u3084\u4fdd\u8a3c\u4eba\u3092\u691c\u8a0e\u3059\u308b<\/td>\n		\u30fb\u8cc7\u91d1\u8abf\u9054\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b
\n\u30fb\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u660e\u78ba\u306b\u3059\u308b
\n\u30fb\u7d4c\u55b6\u9663\u306e\u4fe1\u983c\u6027\u3092\u793a\u305b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f
\n\u30fb\u51fa\u53e3\u6226\u7565\u3092\u63d0\u793a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u3067\u306f\u3072\u3068\u3064\u305a\u3064\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

1-1.\u8fd4\u6e08\u7fa9\u52d9\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u306f\u8cc7\u91d1\u3092\u501f\u308a\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002\u91d1\u878d\u6a5f<\/span>\u95a2\u304c\u8cc7\u91d1\u3092\u8cb8\u3057\u51fa\u3057\u307e\u3059\u3002\u878d\u8cc7\u306f\u8ca0\u50b5\uff08\u501f\u91d1\uff09\u306b\u306a\u308b\u305f\u3081<\/span>\u3001\u539f\u5247\u3068\u3057\u3066\u8fd4\u6e08\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059<\/span>\u3002<\/span><\/p>\n

\u51fa\u8cc7\u306f\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u3066\u3082\u3089\u3046\u3053\u3068<\/strong>\u3067\u3059\u3002\u51fa\u8cc7\u8005\u304c\u51fa\u8cc7\u5148\u306e\u682a\u5f0f\u3084\u7d4c\u55b6\u6a29\u306e\u4e00\u90e8\u3068\u5f15\u304d\u63db\u3048\u306b\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u51fa\u8cc7\u306f\u81ea\u5df1\u8cc7\u91d1\u306b\u306a\u308b\u305f\u3081<\/span>\u3001\u539f\u5247\u3068\u3057\u3066\u8fd4\u6e08\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/span><\/p>\n

1-2.\u8cc7\u91d1\u63d0\u4f9b\u8005\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u306b\u304a\u3051\u308b\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u4e3b\u306b<\/strong>\u9280\u884c\u3001\u4fe1\u7528\u91d1\u5eab\u3001\u4fe1\u7528\u7d44\u5408\u3001\u30ce\u30f3\u30d0\u30f3\u30af\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306a\u3069\u306e\u653f\u5e9c\u7cfb\u91d1\u878d\u6a5f\u95a2<\/strong>\u3067\u3059\u3002<\/span>\u878d\u8cc7\u306f\u8ca0\u50b5\uff08\u501f\u91d1\uff09\u306b\u306a\u308b\u305f\u3081\u3001<\/span>\u878d\u8cc7\u3067\u306e\u8cc7\u91d1\u63d0\u4f9b\u8005\u306e\u7acb\u5834\u306f\u50b5\u6a29\u8005<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u51fa\u8cc7\u306b\u304a\u3051\u308b\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u4e3b\u306b<\/strong>\u500b\u4eba\u6295\u8cc7\u5bb6\u3084<\/strong><\/span>\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u3001<\/strong>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u500b\u4eba<\/strong><\/span>\u3067\u3059\u3002<\/span>\u51fa\u8cc7\u306f\u81ea\u5df1\u8cc7\u91d1\u306b\u306a\u308b\u305f\u3081\u3001<\/span>\u51fa\u8cc7\u3067\u306e\u8cc7\u91d1\u63d0\u4f9b\u8005\u306e\u7acb\u5834\u306f\u51fa\u8cc7\u8005\uff08\u682a\u4e3b\uff09<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

1-3.\u8cc7\u91d1\u63d0\u4f9b\u76ee\u7684\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u306b\u304a\u3051\u308b\u8cc7\u91d1\u63d0\u4f9b\u306e\u76ee\u7684\u306f\u3001<\/strong><\/span>\u8cb8\u3057\u4ed8\u3051\u305f\u5143\u91d1\u306b\u5bfe\u3057\u3066\u306e\u5229\u606f\u53ce\u5165\u3092\u5f97\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/span>\u5951\u7d04\u6642\u306b\u91d1\u5229\u3068\u8fd4\u6e08\u671f\u9593\u304c\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001<\/span>\u878d\u8cc7\u3057\u305f\u5074\u306f\u5b89\u5b9a\u7684\u306b\u5143\u91d1\u306e\u8fd4\u6e08\u3084\u5229\u606f\u3092\u53d7\u3051\u53d6\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

\u51fa\u8cc7\u306b\u304a\u3051\u308b\u8cc7\u91d1\u63d0\u4f9b\u306e\u76ee\u7684\u306f\u3001\u51fa\u8cc7\u8005\u304c\u6240\u6709\u3059\u308b\u682a\u5f0f\u3078\u306e\u914d\u5f53\u3084\u5024\u4e0a\u304c\u308a\u3057\u305f\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u3092\u5f97\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002\u4f01\u696d\u304c\u6210\u9577\u3059\u308c\u3070\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u304c\u51fa\u305f\u308a<\/span>\u682a\u5f0f\u306e\u4fa1\u5024\u304c\u4e0a\u304c\u3063\u3066\u58f2\u5374\u76ca\u3092\u5f97\u3089\u308c\u308b\u3082\u306e\u306e\u3001\u4e8b\u696d\u304c\u5931\u6557\u3059\u308c\u3070\u6295\u8cc7\u3057\u305f\u8cc7\u91d1\u304c\u30bc\u30ed\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001<\/span>\u51fa\u8cc7\u3057\u305f\u5074\u306f\u4e8b\u696d\u304c\u6210\u529f\u3059\u308c\u3070\u5927\u304d\u306a\u5229\u76ca\u3092\u624b\u306b\u3057\u307e\u3059\u304c\u3001\u5931\u6557\u3059\u308c\u3070\u640d\u5931<\/span>\u3092\u88ab\u308a\u307e\u3059\u3002<\/span><\/p>\n

1-4.\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u91cd\u8996\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u3067\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u91cd\u8996\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f<\/span><\/strong>\u4fe1\u7528\u529b\u3084\u8fd4\u6e08\u529b<\/strong>\u3067\u3059\u3002\u8cb8\u3057\u4ed8\u3051\u305f\u5143\u91d1\u306b\u5bfe\u3057\u3066\u306e\u5229\u606f\u53ce\u5165\u3092\u76ee\u7684\u3068\u3057\u3066\u878d\u8cc7\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6bce\u6708\u3057\u3063\u304b\u308a\u8fd4\u6e08\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306e\u8fd4\u6e08\u80fd\u529b<\/span>\u304c\u91cd\u8996<\/span>\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u51fa\u8cc7\u3067\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u91cd\u8996\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f<\/strong>\u4e8b\u696d\u306e\u6210\u9577\u6027\u3084\u5c06\u6765\u6027<\/strong>\u3067\u3059\u3002\u51fa\u8cc7\u8005\u304c\u6240\u6709\u3059\u308b\u682a\u5f0f\u3078\u306e\u914d\u5f53\u3084\u5024\u4e0a\u304c\u308a\u3057\u305f\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u51fa\u8cc7\u3057\u3066\u3044\u308b\u305f\u3081\u3001<\/span><\/span><\/span>\u4e8b\u696d\u306e\u6210\u9577\u3084\u5c06\u6765\u6027\u304c\u91cd\u8996<\/span>\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

1-5.\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u306e\u5834\u5408\u3001<\/strong>\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u306f\u4fdd\u305f\u308c\u305f\u307e\u307e<\/strong>\u3067\u3059\u3002<\/span><\/span><\/span>\u91d1\u878d\u6a5f\u95a2\u306f\u8fd4\u6e08\u3092\u6c42\u3081\u308b\u3060\u3051<\/span>\u3067\u7d4c\u55b6\u306b\u4ecb\u5165\u3057\u306a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u8005\u306f\u81ea\u3089\u306e\u610f\u601d\u3067\u4e8b\u696d\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

\u51fa\u8cc7\u306e\u5834\u5408\u3001<\/strong>\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u306f\u4f4e\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002\u51fa\u8cc7\u8005\u306b\u306f\u7d4c\u55b6\u6a29\u306e\u4e00\u90e8\u3084\u3001\u51fa\u8cc7\u6bd4\u7387\u306b\u5fdc\u3058\u305f\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u8b70\u6c7a\u6a29<\/span>\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001<\/span>\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u3066\u30ea\u30bf\u30fc\u30f3\u3092\u5f97\u305f\u3044\u3068\u8003\u3048\u308b\u682a\u4e3b\u306f<\/span><\/span><\/span>\u7d4c\u55b6\u306b\u7a4d\u6975\u7684\u306b\u95a2\u4e0e<\/span>\u3057\u3001\u30ea\u30bf\u30fc\u30f3\u3092\u6700\u5927\u5316\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

1-6.\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306e\u4ed5\u8a33\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u306e\u5834\u5408\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u8ca0\u50b5<\/span><\/strong>\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3068\u8ca0\u50b5\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u304b\u3089\u306e<\/span><\/span>\u8ca1\u52d9\u72b6\u6cc1\u306e\u30c1\u30a7\u30c3\u30af\u3084\u304c\u53b3\u3057\u304f<\/span>\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u51fa\u8cc7\u306e\u5834\u5408\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u7d14\u8cc7\u7523<\/span><\/strong>\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u51fa\u8cc7\u3092\u53d7\u3051\u308b\u3068\u81ea\u5df1\u8cc7\u672c\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001 \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0a\u6607\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u304b\u3089<\/span><\/span>\u5b89\u5b9a\u6027\u304c\u9ad8\u3044\u3068\u8a55\u4fa1<\/span>\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

1-7.\u4fe1\u7528\u60c5\u5831\u306e\u5f71\u97ff\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u3092\u53d7\u3051\u308b\u969b\u306b\u306f\u3001\u7d4c\u55b6\u8005\u500b\u4eba\u306e<\/span>\u4fe1\u7528\u60c5\u5831\u306f\u878d\u8cc7\u5be9\u67fb\u306b\u5927\u304d\u304f\u5f71\u97ff<\/span><\/strong>\u3057\u307e\u3059\u3002\u878d\u8cc7\u306f\u8fd4\u6e08\u7fa9\u52d9\u304c\u3042\u308b\u5951\u7d04\u306e\u305f\u3081\u3001<\/span>\u200b\u5ef6\u6ede\u3084\u50b5\u52d9\u6574\u7406\u306a\u3069\u306e\u4e8b\u6545\u60c5\u5831\u304c\u3042\u308b\u3068\u4fe1\u7528\u529b\u304c\u4f4e\u3044\u3068\u5224\u65ad\u3055\u308c\u878d\u8cc7\u5be9\u67fb\u306e\u901a\u904e\u306f\u96e3\u3057\u304f<\/span><\/span>\u200b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u51fa\u8cc7\u3092\u53d7\u3051\u308b\u969b\u306b\u306f\u3001\u7d4c\u55b6\u8005\u500b\u4eba\u306e\u4fe1\u7528\u60c5\u5831\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093<\/strong>\u3002\u51fa\u8cc7\u3067\u306f\u8fd4\u6e08\u7fa9\u52d9\u304c\u306a\u304f\u6210\u9577\u6027\u3084\u5c06\u6765\u6027\u304c\u8a55\u4fa1\u3055\u308c\u308b<\/span>\u305f\u3081\u3001\u73fe\u5728\u306e\u4fe1\u7528\u529b\u304c\u4f4e\u304f\u3066\u3082\u8cc7\u91d1\u8abf\u9054\u304c\u53ef\u80fd<\/span>\u3067\u3059\u3002<\/span><\/span><\/p>\n

1-8.\u30e1\u30ea\u30c3\u30c8\u306e\u9055\u3044<\/h3>\n

\u6b21\u306f\u3001\u878d\u8cc7\u3068\u51fa\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u9055\u3044\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\n

\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/p>\n

\u2460\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044
\n\u2461\u4fe1\u7528\u529b\u6b21\u7b2c\u3067\u591a\u984d\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b
\n\u2462\u8a08\u753b\u7684\u306b\u8fd4\u6e08\u3067\u304d\u308b<\/span><\/p>\n<\/div>\n

\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u2460<\/span>\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044<\/span><\/span><\/strong><\/h4>\n

\u878d\u8cc7\u3067\u306f\u3001\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u3092\u4fdd\u3063\u305f\u307e\u307e\u8cc7\u91d1\u8abf\u9054\u304c\u3067\u304d\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306f\u8fd4\u6e08\u3092\u6c42\u3081\u308b\u3060\u3051\u3067\u7d4c\u55b6\u306b\u4ecb\u5165\u3057\u306a\u3044\u305f\u3081\u3001\u304d\u3061\u3093\u3068\u8fd4\u6e08\u3055\u3048\u3067\u304d\u3066\u3044\u308c\u3070\u3001<\/span>\u7d4c\u55b6\u8005\u306f<\/span>\u81ea\u793e\u306e\u7d4c\u55b6\u5224\u65ad\u3092\u67d4\u8edf\u306b\u884c\u3046<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u2461<\/span>\u4fe1\u7528\u529b\u6b21\u7b2c\u3067\u591a\u984d\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b<\/span>
\n<\/span><\/h4>\n

\u878d\u8cc7\u3067\u306f\u3001\u4fe1\u7528\u529b\u6b21\u7b2c\u3067\u591a\u984d\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/span>\u91d1\u878d\u6a5f\u95a2\u306f\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u6cc1\u3001\u904e\u53bb\u306e\u53d6\u5f15\u5b9f\u7e3e\u3001\u8fd4\u6e08\u80fd\u529b\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u8a55\u4fa1\u3057\u3066\u4fe1\u7528\u529b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u4fe1\u7528\u529b\u304c\u878d\u8cc7\u5be9\u67fb\u306e\u57fa\u6e96\u306b\u306a\u308b\u305f\u3081\u3001<\/span><\/span>\u4fe1\u7528\u529b\u306e\u9ad8\u3044\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u5074\u306b\u3068\u3063\u3066\u3082\u30ea\u30b9\u30af\u304c\u5c11\u306a\u304f\u3001\u7a4d\u6975\u7684\u306b\u878d\u8cc7<\/span>\u3092\u884c\u3048\u307e\u3059\u3002<\/span><\/p>\n

\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u2462\u8a08\u753b\u7684\u306b\u8fd4\u6e08\u3067\u304d\u308b<\/span><\/span><\/h4>\n

<\/span>\u878d\u8cc7\u3067\u306f\u3001\u8a08\u753b\u7684\u306b\u501f\u308a\u5165\u308c\u305f\u8cc7\u91d1\u3092\u8fd4\u6e08\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u308a\u5165\u308c\u305f\u8cc7\u91d1\u306f\u6708\u3005\u306e\u8fd4\u6e08\u984d\u3084\u8fd4\u6e08\u671f\u9593\u304c\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u9ad8\u984d\u306a\u8cc7\u91d1\u3067\u3082\u8a08\u753b\u7684\u306b\u5206\u5272\u3057\u3066\u8fd4\u6e08\u3067\u304d\u308b\u305f\u3081\u3001\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u3084\u3059\u304f<\/span>\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

\n

\u51fa\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/p>\n

\u2460\u8fd4\u6e08\u306e\u5fc5\u8981\u304c\u306a\u3044
\n\u2461\u878d\u8cc7\u3088\u308a\u3082\u591a\u984d\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b
\n\u2462\u7d4c\u55b6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u53d7\u3051\u3089\u308c\u308b<\/span><\/p>\n<\/div>\n

\u51fa\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u2460\u8fd4\u6e08\u306e\u5fc5\u8981\u304c\u306a\u3044<\/span><\/h4>\n

\u51fa\u8cc7\u3067\u306f\u3001\u501f\u91d1\u3067\u306f\u306a\u3044\u306e\u3067\u8fd4\u6e08\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u3092\u8fd4\u6e08\u306b\u5145\u3066\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u4e8b\u696d\u306e\u6210\u9577\u306b\u96c6\u4e2d\u3057\u3066\u6d3b\u7528<\/span>\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

\u51fa\u8cc7<\/span>\u306e\u30e1\u30ea\u30c3\u30c8\u2461<\/span>\u878d\u8cc7\u3088\u308a\u3082\u591a\u984d\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/span><\/span><\/h4>\n

\u51fa\u8cc7\u3067\u306f\u3001<\/span>\u878d\u8cc7\u3088\u308a\u3082\u591a\u984d\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u51fa\u8cc7\u8005\u306f<\/span><\/span>\u4e8b\u696d\u306e<\/span><\/span>\u6210\u9577\u6027\u3084\u5c06\u6765\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u3001\u65b0\u3057\u3044\u6280\u8853\u3084\u30a2\u30a4\u30c7\u30a2\u306a\u3069\u304c\u3042\u308b<\/span>\u9b45\u529b\u7684\u306a<\/span>\u4e8b\u696d\u3067\u3042\u308c\u3070\u3001\u878d\u8cc7\u3088\u308a\u3082\u591a\u984d\u306e\u8cc7\u91d1<\/span>\u3092\u8abf\u9054\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n

\u51fa\u8cc7<\/span>\u306e\u30e1\u30ea\u30c3\u30c8\u2462\u7d4c\u55b6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u53d7\u3051\u3089\u308c\u308b<\/span>
\n<\/span><\/h4>\n

\u51fa\u8cc7\u3067\u306f\u3001<\/span>\u7d4c\u55b6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u3084\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u306f<\/span>\u4e8b\u696d\u304c\u6210\u529f\u3059\u308b\u3053\u3068\u3092\u671b\u3093\u3067\u3044\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u51fa\u8cc7\u3057\u305f\u7d4c\u9a13\u304b\u3089\u5f97\u3089\u308c\u308b\u8c4a\u5bcc\u306a\u77e5\u898b\u3084\u30ce\u30a6\u30cf\u30a6\u3092\u751f\u304b\u3057\u3001\u7d4c\u55b6\u306e<\/span><\/span>\u30b5\u30dd\u30fc\u30c8\u3092\u7a4d\u6975\u7684\u306b<\/span>\u884c\u3044\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/p>\n

1-9.\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u3068\u51fa\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3082\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\n

\u878d\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/p>\n

\u2460\u5229\u5b50\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8fd4\u6e08\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b
\n\u2461\u5be9\u67fb\u306b\u591a\u304f\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308b
\n\u2462\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u8ca0\u50b5\u304c\u5897\u52a0\u3059\u308b<\/span><\/p>\n<\/div>\n

\u878d\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u2460\u5229\u5b50\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8fd4\u6e08\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b<\/strong><\/span><\/h4>\n

\u878d\u8cc7\u3067\u306f\u3001\u5229\u5b50\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8fd4\u6e08\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u501f\u308a\u305f\u5143\u91d1\u306b\u5229\u5b50\u3092\u52a0\u3048\u3066\u8fd4\u6e08\u3059\u308b\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u8ca0\u62c5\u306f\u5927\u304d\u304f<\/span>\u306a\u308a\u307e\u3059\u3002\u878d\u8cc7\u306e\u91d1\u5229\u304c\u9ad8\u304b\u3063\u305f\u308a\u501f\u5165\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u3001\u652f\u6255\u3046\u91d1\u984d\u306e\u7dcf\u984d\u306f\u5897\u3048\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/p>\n

\u878d\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u2461\u5be9\u67fb\u304c\u3042\u308b\u305f\u3081\u591a\u304f\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308b<\/strong><\/span><\/h4>\n

\u878d\u8cc7\u3067\u306f\u3001<\/span>\u5be9\u67fb\u306b\u591a\u304f\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306f\u878d\u8cc7\u5be9\u67fb\u3067\u501f\u308a\u624b\u306e\u4fe1\u7528\u529b\u3001\u4e8b\u696d\u306e\u72b6\u6cc1\u3001\u8fd4\u6e08\u80fd\u529b\u3092\u7d30\u304b\u304f\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u6c7a\u7b97\u66f8\u3084\u4e8b\u696d\u8a08\u753b\u66f8\u3001\u767b\u8a18\u7c3f\u8b04\u672c\u3001\u7533\u544a\u66f8\u3001\u55b6\u696d\u8a31\u53ef\u66f8\u306a\u3069\u3001\u8ca1\u52d9\u72b6\u6cc1\u3084\u4e8b\u696d\u306e\u5c06\u6765\u6027\u3092\u88cf\u4ed8\u3051\u308b\u66f8\u985e<\/span>\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u878d\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u2462\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u8ca0\u50b5\u304c\u5897\u52a0\u3059\u308b<\/strong><\/span><\/h4>\n

\u878d\u8cc7\u3067\u306f\u3001\u501f\u308a\u5165\u308c\u305f\u8cc7\u91d1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u8ca0\u50b5\u306e\u5897\u52a0\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u878d\u8cc7\u3092\u53d7\u3051\u3066\u8ca0\u50b5\u304c\u5897\u52a0\u3059\u308b\u3068\u8ca0\u50b5\u6bd4\u7387\u7b49\u306e\u8ca1\u52d9\u6307\u6a19\u304c\u60aa\u5316\u3059\u308b\u305f\u3081\u3001\u9280\u884c\u3084\u53d6\u5f15\u5148\u304b\u3089\u306e\u8a55\u4fa1\u304c\u4e0b\u304c\u3063\u3066<\/span>\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

\n

\u51fa\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/p>\n

\u2460\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3092\u596a\u308f\u308c\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308b
\n\u2461\u5229\u76ca\u306e\u5206\u914d\u304c\u5fc5\u8981\u306b\u306a\u308b<\/span><\/p>\n<\/div>\n

\u51fa\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u2460<\/span>\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3092\u596a\u308f\u308c\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308b<\/span><\/strong><\/h4>\n

\u51fa\u8cc7\u3067\u306f\u3001<\/span>\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3092\u596a\u308f\u308c\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u51fa\u8cc7\u8005\u306f\u51fa\u8cc7\u5148\u306e\u682a\u5f0f\u3084\u7d4c\u55b6\u6a29\u306e\u4e00\u90e8\u3068\u5f15\u304d\u63db\u3048\u306b\u8cc7\u91d1\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u3001\u7d4c\u55b6\u306b\u5e72\u6e09\u3057\u305f\u308a\u53e3\u3092\u3060\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u5f0f\u306e\u6301\u682a\u6bd4\u7387\u306b\u3088\u3063\u3066\u306f\u51fa\u8cc7\u8005\u306b\u7d4c\u55b6\u6a29\u3092\u8b72\u308b\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b<\/span>\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/span><\/p>\n

\u51fa\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u2461<\/span>\u5229\u76ca\u306e\u5206\u914d\u304c\u5fc5\u8981\u306b\u306a\u308b<\/span><\/strong><\/h4>\n

\u51fa\u8cc7\u3067\u306f\u3001\u5229\u76ca\u306e\u5206\u914d\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u51fa\u8cc7\u8005\u306f\u6240\u6709\u3059\u308b\u682a\u5f0f\u3078\u306e\u914d\u5f53\u3084\u5024\u4e0a\u304c\u308a\u3057\u305f\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4f1a\u793e\u304c\u5229\u76ca\u3092\u4e0a\u3052\u305f\u969b\u306b\u306f\u51fa\u8cc7\u8005\u3067\u3042\u308b\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u914d\u5f53\u91d1\u3068\u3044\u3046\u5f62\u3067\u5229\u76ca\u3092\u5206\u914d<\/span>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u914d\u5f53\u91d1\u3068\u3057\u3066\u682a\u4e3b\u306b\u9084\u5143\u3059\u308b\u3068\u3001\u4f1a\u793e\u306b\u6b8b\u308b\u5229\u76ca\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002\u682a\u4e3b\u306e\u6301\u5206\u306b\u5fdc\u3058\u3066\u5c06\u6765\u7684\u306b\u3082\u5229\u76ca\u3092\u5206\u914d\u3059\u308b\u5fc5\u8981\u3042\u308a\u3001\u9577\u671f\u7684\u306a\u5229\u76ca\u306e\u6d41\u51fa<\/span>\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n

1-10.\u5411\u3044\u3066\u3044\u308b\u4eba\u306e\u9055\u3044<\/h3>\n

\u3067\u306f\u878d\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba\u3001\u51fa\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba\u306f\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u4eba\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\n

\u878d\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba<\/strong><\/span>
\n<\/span><\/p>\n

\u2460\u7d4c\u55b6\u6a29\u3092\u4fdd\u6301\u3057\u305f\u3044\u4eba
\n\u2461\u5b89\u5b9a\u3057\u3066\u8fd4\u6e08\u304c\u3067\u304d\u308b\u4eba<\/span><\/p>\n<\/div>\n

\u878d\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba\u2460<\/strong>\u7d4c\u55b6\u6a29\u3092\u4fdd\u6301\u3057\u305f\u3044\u4eba<\/strong><\/span><\/p>\n

\u878d\u8cc7\u3067\u306f\u91d1\u878d\u6a5f\u95a2\u304c\u7d4c\u55b6\u306b\u4ecb\u5165\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u305f\u3081<\/span>\u3001\u7d4c\u55b6\u6a29\u3092\u5206\u6563\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

\u878d\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba\u2461\u5b89\u5b9a\u3057\u3066\u8fd4\u6e08\u304c\u3067\u304d\u308b\u4eba<\/strong><\/span><\/h4>\n

\u878d\u8cc7\u3067\u306f\u91d1\u878d\u6a5f\u95a2\u306f\u78ba\u5b9f\u306a\u8fd4\u6e08\u3092\u6c42\u3081\u308b\u305f\u3081<\/span>\u3001\u4fe1\u7528\u529b\u3084\u8fd4\u6e08\u529b\u304c\u9ad8\u3044\u307b\u3069\u8a55\u4fa1\u304c\u9ad8\u304f\u3001\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059<\/span>\u3002<\/span><\/span><\/span><\/span>\u878d\u8cc7\u3092\u53d7\u3051\u3066\u8a08\u753b\u7684\u306b\u8fd4\u6e08\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u8a08\u753b\u3082\u7acb\u3066\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

\n

\u51fa\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba<\/span><\/strong><\/p>\n

\u2460\u58f2\u4e0a\u3084\u5229\u76ca\u304c\u5b89\u5b9a\u3059\u308b\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u308b<\/span>\u4eba
\n\u2461\u8fd4\u6e08\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u305f\u3044\u4eba
\n\u2462\u6210\u9577\u30b9\u30d4\u30fc\u30c9\u3092\u91cd\u8996\u3057\u305f\u3044\u4eba<\/span><\/p>\n<\/div>\n

\u51fa\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba\u2460\u58f2\u4e0a\u3084\u5229\u76ca\u304c\u5b89\u5b9a\u3059\u308b\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u308b\u4eba<\/strong><\/span><\/h4>\n

\u51fa\u8cc7\u3067\u306f<\/span>\u4e8b\u696d\u306e\u6210\u9577\u6027\u3084\u5c06\u6765\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081<\/span>\u3001<\/span>\u5275\u696d\u671f\u3084\u65b0\u898f\u4e8b\u696d\u306a\u3069\u3001\u5229\u76ca\u304c\u5b89\u5b9a\u3059\u308b\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u3067\u3082\u8cc7\u91d1\u306e\u8abf\u9054\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u51fa\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba\u2461\u8fd4\u6e08\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u305f\u3044\u4eba<\/strong><\/span><\/h4>\n

\u51fa\u8cc7\u3067\u306f<\/span>\u51fa\u8cc7\u5143\u3078\u306e\u8fd4\u6e08\u7fa9\u52d9\u304c\u306a\u3044\u305f\u3081<\/span>\u3001\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3063\u3066\u3082\u6bce\u6708\u306e\u8fd4\u6e08\u3092\u6c17\u306b\u304b\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n

\u51fa\u8cc7\u304c\u5411\u3044\u3066\u3044\u308b\u4eba\u2462\u6210\u9577\u30b9\u30d4\u30fc\u30c9\u3092\u91cd\u8996\u3057\u305f\u3044\u4eba<\/strong><\/span><\/h4>\n

\u51fa\u8cc7\u3067\u306f<\/span><\/span>\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u3092\u8fd4\u6e08\u306b\u5145\u3066\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u4f1a\u793e\u304c\u6210\u9577\u3059\u308b\u305f\u3081\u306b\u96c6\u4e2d\u3057\u3066\u4f7f\u3048\u308b\u305f\u3081<\/span>\u3001\u88fd\u54c1\u958b\u767a\u3084\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u4e8b\u696d\u62e1\u5927\u306a\u3069\u306e\u6210\u9577\u6226\u7565\u306b\u7a4d\u6975\u7684\u306b\u6295\u8cc7\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n

1-11.\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u306e\u9055\u3044<\/h3>\n

\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u3001\u51fa\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068<\/span><\/strong><\/td>\n\u51fa\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068<\/span><\/strong><\/td>\n<\/tr>\n
\u30fb\u4e8b\u696d\u8a08\u753b\u3092\u660e\u78ba\u306b\u3059\u308b
\n\u30fb\u8cc7\u91d1\u4f7f\u9014\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u308b
\n\u30fb\u81ea\u5df1\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b
\n\u30fb\u8ca1\u52d9\u8cc7\u6599\u3092\u6574\u5099\u3059\u308b
\n\u30fb\u4fe1\u7528\u60c5\u5831\u30fb\u5b9f\u7e3e\u3092\u78ba\u8a8d\u3059\u308b
\n\u30fb\u62c5\u4fdd\u3084\u4fdd\u8a3c\u4eba\u3092\u691c\u8a0e\u3059\u308b<\/td>\n		\u30fb\u8cc7\u91d1\u8abf\u9054\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b<\/span><\/span>
\n\u30fb\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u660e\u78ba\u306b\u3059\u308b<\/span>
\n\u30fb\u7d4c\u55b6\u9663\u306e\u4fe1\u983c\u6027\u3092\u793a\u305b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f
\n\u30fb\u51fa\u53e3\u6226\u7565\u3092\u63d0\u793a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u306f\u3001\u4fe1\u7528\u529b\u3068<\/span>\u8fd4\u6e08\u80fd\u529b\u3092\u793a\u3059\u3053\u3068<\/span>\u3067\u3059\u3002\u4e8b\u696d\u8a08\u753b\u3084\u8cc7\u91d1\u306e\u4f7f\u3044\u9053\u3092\u660e\u78ba\u306b\u3057\u3001\u81ea\u5df1\u8cc7\u91d1\u306e\u78ba\u4fdd\u3084\u8ca1\u52d9\u8cc7\u6599\u306e\u6574\u5099\u3001\u4fe1\u7528\u60c5\u5831\u3084\u5b9f\u7e3e\u306e\u78ba\u8a8d\u3092\u3057\u3066\u8fd4\u6e08\u80fd\u529b\u306e\u6839\u62e0\u3092\u793a\u3057\u307e\u3059\u3002\u62c5\u4fdd\u3084\u4fdd\u8a3c\u4eba\u306e\u691c\u8a0e\u3082<\/span>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u884c\u3044\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/span>
\n<\/span><\/p>\n

\u51fa\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u306f\u3001\u4e8b\u696d\u306e\u6210\u9577\u6027\u3068\u5229\u76ca\u3092\u5f97\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u8a08\u753b<\/span>\u3092\u793a\u3059\u3053\u3068<\/span>\u3067\u3059\u3002\u8cc7\u91d1\u8abf\u9054\u306e\u76ee\u7684\u3068<\/span>\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u660e\u78ba\u306b\u3057\u3001\u7d4c\u55b6\u9663\u306e\u71b1\u610f\u3084\u5b9f\u884c\u80fd\u529b\u3001\u5b9f\u7e3e\u3001\u5c02\u9580\u77e5\u8b58\u306a\u3069\u3092\u30a2\u30d4\u30fc\u30eb\u3057\u3066\u4e8b\u696d\u306e\u6210\u9577\u6027\u3092\u793a\u305b\u308b<\/span>\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u307e\u305f\u3001<\/span>\u65b0\u898f\u682a\u5f0f\u516c\u958b\u3084M&A\u3092\u72d9\u3046\u306a\u3069\u3001\u6295\u8cc7\u5bb6\u304c\u51fa\u8cc7\u984d\u4ee5\u4e0a\u306e\u30ea\u30bf\u30fc\u30f3\u3092\u5f97\u308b\u305f\u3081\u306e\u73fe\u5b9f\u7684\u3067\u5177\u4f53\u7684\u306a<\/span>\u51fa\u53e3\u6226\u7565\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3082\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n

2.\u307e\u3068\u3081<\/h2>\n

\u3067\u306f\u878d\u8cc7\u3068\u51fa\u8cc7\u306f\u4f55\u304c\u9055\u3046\u306e\u304b<\/strong>\u3082\u3046\u4e00\u5ea6\u307e\u3068\u3081\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n\u878d\u8cc7<\/span><\/strong><\/td>\n\u51fa\u8cc7<\/span><\/strong><\/td>\n<\/tr>\n
\u8fd4\u6e08\u7fa9\u52d9<\/td>\n\u8fd4\u6e08\u7fa9\u52d9\u3042\u308a<\/td>\n\u8fd4\u6e08\u7fa9\u52d9\u306a\u3057<\/td>\n<\/tr>\n
\u8cc7\u91d1\u63d0\u4f9b\u8005<\/td>\n\u91d1\u878d\u6a5f\u95a2<\/td>\n\u6295\u8cc7\u5bb6\u3084\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb<\/td>\n<\/tr>\n
\u8cc7\u91d1\u63d0\u4f9b\u306e\u76ee\u7684<\/td>\n\u5229\u606f<\/td>\n\u682a\u5f0f\u306e\u58f2\u5374\u76ca<\/td>\n<\/tr>\n
\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u91cd\u8996\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/td>\n\u4fe1\u7528\u529b\u3084\u8fd4\u6e08\u529b<\/td>\n\u4e8b\u696d\u306e\u6210\u9577\u6027\u3084\u5c06\u6765\u6027<\/span><\/td>\n<\/tr>\n
\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6<\/td>\n\u7d4c\u55b6\u306b\u306f\u5e72\u6e09\u3055\u308c\u306a\u3044<\/td>\n\u682a\u4e3b\u306e\u610f\u5411\u306b\u5de6\u53f3\u3055\u308c\u308b<\/td>\n<\/tr>\n
\u8cb8\u501f\u5bfe\u8c61\u8868\u4e0a\u306e\u4ed5\u8a33<\/td>\n\u8ca0\u50b5<\/td>\n\u7d14\u8cc7\u7523<\/td>\n<\/tr>\n
\u4fe1\u7528\u60c5\u5831\u306e\u5f71\u97ff<\/td>\n\u7d4c\u55b6\u8005\u500b\u4eba\u306e\u4fe1\u7528\u60c5\u5831\u306b\u878d\u8cc7\u306e\u53ef\u5426\u304c<\/span>\u5de6\u53f3\u3055\u308c\u308b<\/span><\/td>\n\u7d4c\u55b6\u8005\u500b\u4eba\u306e\u4fe1\u7528\u60c5\u5831\u306b\u5de6\u53f3\u3055\u308c\u305a\u51fa\u8cc7\u304c\u53d7\u3051\u3089\u308c\u308b<\/span><\/td>\n<\/tr>\n
\u30e1\u30ea\u30c3\u30c8<\/td>\n\u30fb\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044
\n\u30fb\u4fe1\u7528\u529b\u6b21\u7b2c\u3067\u591a\u984d\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b<\/span>
\n\u30fb\u8a08\u753b\u7684\u306b\u8fd4\u6e08\u3067\u304d\u308b
\n<\/span><\/td>\n		\u30fb\u8fd4\u6e08\u306e\u5fc5\u8981\u304c\u306a\u3044
\n\u30fb\u878d\u8cc7\u3088\u308a\u3082\u591a\u984d\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b
\n\u30fb\u7d4c\u55b6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<\/td>\n<\/tr>\n
\u30c7\u30e1\u30ea\u30c3\u30c8<\/td>\n\u30fb\u5229\u5b50\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8fd4\u6e08\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b
\n\u30fb\u5be9\u67fb\u306b\u591a\u304f\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308b
\n\u30fb\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u8ca0\u50b5\u304c\u5897\u52a0\u3059\u308b<\/p>\n<\/td>\n		\u30fb\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3092\u596a\u308f\u308c\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308b
\n\u30fb\u5229\u76ca\u306e\u5206\u914d\u304c\u5fc5\u8981\u306b\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n
\u5411\u3044\u3066\u3044\u308b\u4eba<\/td>\n\u30fb\u7d4c\u55b6\u6a29\u3092\u4fdd\u6301\u3057\u305f\u3044\u4eba
\n\u30fb\u5b89\u5b9a\u3057\u3066\u8fd4\u6e08\u304c\u3067\u304d\u308b\u4eba<\/td>\n		\u30fb\u58f2\u4e0a\u3084\u5229\u76ca\u304c\u5b89\u5b9a\u3059\u308b\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u308b\u4eba<\/span>
\n\u30fb\u8fd4\u6e08\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u305f\u3044\u4eba<\/span>
\n\u30fb\u6210\u9577\u30b9\u30d4\u30fc\u30c9\u3092\u91cd\u8996\u3057\u305f\u3044\u4eba<\/span><\/p>\n<\/td>\n<\/tr>\n
\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068<\/td>\n\u30fb\u4e8b\u696d\u8a08\u753b\u3092\u660e\u78ba\u306b\u3059\u308b
\n\u30fb\u8cc7\u91d1\u4f7f\u9014\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u308b
\n\u30fb\u81ea\u5df1\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b
\n\u30fb\u8ca1\u52d9\u8cc7\u6599\u3092\u6574\u5099\u3059\u308b
\n\u30fb\u4fe1\u7528\u60c5\u5831\u30fb\u5b9f\u7e3e\u3092\u78ba\u8a8d\u3059\u308b
\n\u30fb\u62c5\u4fdd\u3084\u4fdd\u8a3c\u4eba\u3092\u691c\u8a0e\u3059\u308b<\/td>\n		\u30fb\u8cc7\u91d1\u8abf\u9054\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b
\n\u30fb\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u660e\u78ba\u306b\u3059\u308b
\n\u30fb\u7d4c\u55b6\u9663\u306e\u4fe1\u983c\u6027\u3092\u793a\u305b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f
\n\u30fb\u51fa\u53e3\u6226\u7565\u3092\u63d0\u793a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u878d\u8cc7\u3068\u51fa\u8cc7\u3067\u306f\u4f55\u304c\u9055\u3046\u306e\u304b\u304a\u308f\u304b\u308a\u3044\u305f\u3060\u3051\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

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