{"id":1747,"date":"2025-11-05T10:00:56","date_gmt":"2025-11-05T01:00:56","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1747"},"modified":"2025-11-05T16:40:28","modified_gmt":"2025-11-05T07:40:28","slug":"business-revitalization-smbs","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/business-revitalization-smbs","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u53ef\u80fd\uff01\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u3068\u5371\u967a\u306a\uff17\u3064\u306e\u5146\u5019\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u300d<br 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id=\"ojh2kd1enyqj37vw04g1s\">1.\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u300c\u4e8b\u696d\u518d\u751f\u300d\u3068\u306f\uff1f<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u4e8b\u696d\u518d\u751f\u306f\u3001\u4f1a\u793e\u306e\u5b58\u7d9a\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><strong>\u5371\u6a5f\u7684\u306a\u72b6\u614b\u306b\u3042\u308a\u3001<\/strong><strong>\u7834\u7dbb\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e8b\u696d\u306b\u5bfe\u7b56\u3092\u8b1b\u3058\u3001\u53ce\u76ca\u3092\u6539\u5584\u3057\u3066\u3044\u304f\u3053\u3068\u3092<span style=\"color: #e25041;\">\u4e8b\u696d\u518d\u751f<\/span><\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u4e00\u3064\u306e\u4e8b\u696d\u3067\u7d4c\u55b6\u304c\u6210\u308a\u7acb\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u8907\u6570\u306e\u4e8b\u696d\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u4e3b\u529b\u306e\u4e8b\u696d\u306e\u72b6\u6cc1\u304c\u60aa\u5316\u3059\u308c\u3070\u3001\u7d4c\u55b6\u306e\u7d99\u7d9a\u306b\u5927\u304d\u306a\u6253\u6483\u3068\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u9045\u308c\u308b\u307b\u3069\u4f1a\u793e\u306e\u4fe1\u7528\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4e8b\u696d\u518d\u751f\u6210\u529f\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4e0a\u304c\u308b\u305f\u3081\u3001<strong>\u65e9\u671f\u306b\u7740\u624b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">\u4e2d\u5c0f\u4f01\u696d\u304c\u4f1a\u793e\u3092\u5b88\u3063\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u3044\u3061\u65e9\u304f\u4e8b\u696d\u518d\u751f\u304c\u5fc5\u8981\u3068\u306a\u308b\u5146\u5019\u306b\u6c17\u3065\u304d\u3001\u624b\u3092\u6253\u3064\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><br \/>\n\u4e8b\u696d\u518d\u751f\u3092\u610f\u8b58\u3059\u3079\u304d\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a href=\"#aws7do77cj76nakf5wf5ae\" target=\"_self\">\u7b2c3\u7ae0\u3000\u4e8b\u696d\u518d\u751f\u304c\u5fc5\u8981\u306a\u4e2d\u5c0f\u4f01\u696d\u306b\u898b\u3089\u308c\u308b\uff17\u3064\u306e\u5146\u5019<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"aws7do77cj76nakf5wf5ae\">2.\u4e8b\u696d\u518d\u751f\u304c\u5fc5\u8981\u306a\u4e2d\u5c0f\u4f01\u696d\u306b\u898b\u3089\u308c\u308b\uff17\u3064\u306e\u5146\u5019<\/h2>\n<p>\u4e8b\u696d\u518d\u751f\u306f\u3001\u65e9\u671f\u306b\u5146\u5019\u306b\u6c17\u3065\u304d\u3001\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u6b21\u306e\u72b6\u6cc1\u306b\u5fc3\u5f53\u305f\u308a\u304c\u3042\u308b\u5834\u5408\u3001\u307e\u305a\u306f\u73fe\u72b6\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u25a1\u3000\u55b6\u696d\u5229\u76ca\u304c3\u671f\u9023\u7d9a\u3067\u8d64\u5b57\u3067\u3042\u308b<br \/>\n\u25a1\u3000\u58f2\u4e0a\u306e\u4f4e\u8ff7\u304c\u7d9a\u3044\u3066\u3044\u308b\u304c\u3001\u56de\u5fa9\u3059\u308b\u8981\u7d20\u304c\u306a\u3044<br \/>\n\u25a1\u3000\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u3066\u304a\u308a\u3001\u4ed5\u5165\u308c\u5148\u3078\u306e\u652f\u6255\u3044\u306b\u4e0d\u5b89\u304c\u3042\u308b<br \/>\n\u25a1\u3000\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u65ad\u3089\u308c\u305f<br \/>\n\u25a1\u3000\u58f2\u4e0a\u3067\u56fa\u5b9a\u8cbb\u304c\u5360\u3081\u308b\u5272\u5408\u304c\u9ad8\u304f\u306a\u3063\u3066\u304d\u3066\u3044\u308b<br \/>\n\u25a1\u3000\u96e2\u8077\u304c\u76f8\u6b21\u3044\u3067\u304a\u308a\u3001\u6b8b\u3063\u305f\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044<br \/>\n\u25a1\u3000<\/strong><strong>\u53d6\u5f15\u5148\u304c\u6e1b\u5c11\u3057\u305f<\/strong><\/p>\n<\/div>\n<p><strong>\u5371\u967a\u306a\uff17\u3064\u306e\u5146\u5019<\/strong>\u306b\u3064\u3044\u3066\u3001\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"49rzh7ps4ec9u7v9gdj3z\">2-1.\u6162\u6027\u7684\u306a\u8d64\u5b57\u7d4c\u55b6<\/h3>\n<p><strong><span style=\"color: #000000;\"><strong>\u55b6\u696d\u5229\u76ca\u304c3\u671f\u9023\u7d9a\u3067\u8d64\u5b57\u306a\u3069\u3001<\/strong><\/span><span style=\"color: #e25041;\">\u9577\u671f\u306b\u304a\u3088\u3076\u8d64\u5b57\u7d4c\u55b6<\/span>\u304c\u7d9a\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u4e8b\u696d\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u7d4c\u55b6\u304c\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u306f\u53ef\u80fd\u3067\u3059\u3002\u624b\u5143\u306e\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u3042\u3063\u305f\u308a\u3001\u58f2\u5374\u3067\u304d\u308b\u4fa1\u5024\u304c\u9ad8\u3044\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7d4c\u55b6\u8d64\u5b57\u3067\u3082\u5f53\u9762\u306f\u5927\u304d\u306a\u554f\u984c\u306b\u306a\u3089\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8d64\u5b57\u304c\u9577\u671f\u5316\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5c11\u3057\u305a\u3064\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u3066\u3044\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u65e9\u3081\u306b\u5bfe\u7b56\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"rzx6fh6ugncd8n5w8v6bo\">2-2.\u58f2\u4e0a\u56de\u5fa9\u306e\u898b\u901a\u3057\u304c\u7acb\u305f\u306a\u3044<\/h3>\n<p><strong>\u58f2\u4e0a\u304c\u843d\u3061\u8fbc\u3093\u3067\u304a\u308a\u3001<span style=\"color: #e25041;\">\u56de\u5fa9\u306e\u898b\u901a\u3057\u304c\u7acb\u305f\u306a\u3044<\/span>\u5834\u5408\u306f\u3001\u51b7\u9759\u306a\u72b6\u6cc1\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3069\u3093\u306a\u4e8b\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u6642\u7684\u306a\u58f2\u4e0a\u306e\u843d\u3061\u8fbc\u307f\u306f\u3042\u308b\u3082\u306e\u3067\u3059\u3002\u4e8b\u696d\u306e\u672a\u6765\u3092\u898b\u636e\u3048\u3001\u58f2\u4e0a\u306e\u843d\u3061\u8fbc\u307f\u304c\u4e00\u6642\u7684\u3067\u3042\u308a\u3001\u56de\u5fa9\u3059\u308b\u76ee\u9014\u304c\u7acb\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u308c\u307b\u3069\u5fc3\u914d\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u58f2\u4e0a\u306e\u56de\u5fa9\u304c\u898b\u8fbc\u3081\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u307e\u307e\u60aa\u5316\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<br 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\/>\n\u58f2\u4e0a\u304c\u3042\u3063\u3066\u3082\u3001\u5165\u91d1\u6642\u671f\u306b\u6642\u5dee\u304c\u3042\u308b\u3053\u3068\u3067\u4ed5\u5165\u308c\u306e\u652f\u6255\u3044\u304c\u6ede\u3063\u3066\u3057\u307e\u3048\u3070\u3001\u9ed2\u5b57\u3067\u3042\u3063\u3066\u3082\u4e8b\u696d\u7d99\u7d9a\u304c\u56f0\u96e3\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e38\u306b3\u304b\u6708\u7a0b\u5ea6\u5148\u306e\u8cc7\u91d1\u7e70\u308a\u306f\u3001\u7ba1\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u3092\u611f\u3058\u305f\u3089\u3001\u65e9\u3081\u306b\u5bfe\u7b56\u3092\u8b1b\u3058\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"9uxpbc3npq6g3ldrpczrcp\">2-4.\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u65ad\u3089\u308c\u305f<\/h3>\n<p><strong>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u65ad\u3089\u308c\u308b\u306e\u306f\u3001<span style=\"color: #e25041;\">\u8fd4\u6e08\u80fd\u529b\u306b\u554f\u984c<\/span>\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u878d\u8cc7\u306b\u95a2\u3059\u308b\u660e\u78ba\u306a\u57fa\u6e96\u306f\u516c\u8868\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5fc5\u305a\u3057\u3082\u7d4c\u55b6\u72b6\u614b\u3060\u3051\u304c\u57fa\u6e96\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u304c\u3001\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u3053\u3068\u306f\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"1lv288sj24hmkxeg6p89mp\">2-5.\u56fa\u5b9a\u8cbb\u306e\u5272\u5408\u304c\u9ad8\u304f\u306a\u308a\u3001\u91cd\u8377\u306b\u611f\u3058\u308b\u3088\u3046\u306b\u306a\u3063\u305f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u58f2\u4e0a\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cbb\u306e\u5272\u5408\u304c\u9ad8\u304f\u306a\u3063\u3066\u304d\u3066\u304a\u308a\u3001\u652f\u6255\u3044\u304c\u8ca0\u62c5<\/span>\u306b\u611f\u3058\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3089\u3001\u4e8b\u696d\u518d\u751f\u3092\u8003\u3048\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306a\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u56fa\u5b9a\u8cbb\u306f\u3001\u4eba\u4ef6\u8cbb\u3084\u5bb6\u8cc3\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u3001\u58f2\u4e0a\u306e\u5897\u6e1b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u5e38\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3067\u3059\u3002\u696d\u754c\u30fb\u696d\u7a2e\u306b\u3088\u308a\u58f2\u4e0a\u306b\u304a\u3051\u308b\u9069\u5207\u306a\u56fa\u5b9a\u8cbb\u306e\u5272\u5408\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u58f2\u4e0a\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cbb\u306e\u5272\u5408\u304c\u4e0a\u304c\u308b\u307b\u3069\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u72b6\u614b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cbb\u306e\u652f\u6255\u3044\u304c\u8ca0\u62c5\u306b\u611f\u3058\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u58f2\u4e0a\u306e\u6e1b\u5c11\u3084\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u306a\u3069\u3001\u7d4c\u55b6\u4e0a\u306e\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u3053\u3068\u3092\u81ea\u899a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"jst6d696eaajivwrbt7caq\">2-6.\u5f93\u696d\u54e1\u306e\u96e2\u8077\u304c\u5897\u3048\u305f<\/h3>\n<p><strong>\u5f93\u696d\u54e1\u6570\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001<span style=\"color: #e25041;\">\u4eba\u54e1\u4e0d\u8db3\u304c\u4e8b\u696d\u306b\u6df1\u523b\u306a\u5f71\u97ff<\/span>\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u4eba\u54e1\u4e0d\u8db3\u306f\u5404\u5f93\u696d\u54e1\u306e\u696d\u52d9\u8ca0\u62c5\u5897\u52a0\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u3055\u3089\u306a\u308b\u96e2\u8077\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u6162\u6027\u7684\u306a\u4eba\u54e1\u4e0d\u8db3\u306e\u7d50\u679c\u3001\u4e8b\u696d\u304c\u56de\u3089\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6700\u8fd1\u306f\u3001\u4eba\u54e1\u4e0d\u8db3\u304c\u539f\u56e0\u3067\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306b\u306a\u308a\u3001\u5012\u7523\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u4eba\u54e1\u4e0d\u8db3\u306f\u6df1\u523b\u306a\u554f\u984c\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"5xs3q1xygcuv7tjaazl5dq\">2-7.\u53d6\u5f15\u5148\u304c\u6e1b\u5c11\u3057\u305f<\/h3>\n<p><strong><span style=\"color: #000000;\">\u53d6\u5f15\u5148\u304c\u6e1b\u308b\u3068\u3001<\/span><span style=\"color: #e25041;\">\u58f2\u4e0a\u304c\u6e1b\u5c11\u3057\u3001\u696d\u7e3e\u306e\u60aa\u5316<\/span>\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305a\u306f\u3001\u53d6\u5f15\u5148\u304c\u96e2\u308c\u3066\u3057\u307e\u3063\u305f\u539f\u56e0\u3092\u63a2\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u3068\u3001\u53d6\u5f15\u5148\u306f\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u53d6\u5f15\u306e\u7e2e\u5c0f\u3084\u505c\u6b62\u3092\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u53d6\u5f15\u5148\u304c\u7af6\u5408\u4f1a\u793e\u306b\u6d41\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u53d6\u5f15\u5148\u3092\u53d6\u308a\u623b\u3059\u3001\u3082\u3057\u304f\u306f\u65b0\u898f\u958b\u62d3\u3092\u3059\u308b\u305f\u3081\u306e\u5bfe\u7b56\u3092\u3068\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"3urn869sr8iv85rmwf02b8\">3.\u4e2d\u5c0f\u4f01\u696d\u304c\u9078\u3079\u308b\u4e8b\u696d\u518d\u751f\u306e\u9078\u629e\u80a2\u3068\u305d\u306e\u7279\u5fb4<\/h2>\n<p>\u50b5\u52d9\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u3001\u4e8b\u696d\u306e\u6539\u5584\u3060\u3051\u3067\u306f\u4e8b\u696d\u518d\u751f\u304c\u96e3\u3057\u3044\u5834\u5408\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u6b21\u306e3\u3064\u306e\u65b9\u6cd5\u304c\u9078\u629e\u80a2\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 16.2037%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 39.907%; background-color: #2969b0; text-align: center;\"><span style=\"color: #ffffff;\">\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"width: 43.817%; background-color: #2969b0; text-align: center;\"><span style=\"color: #ffffff;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.2037%; background-color: #efefef;\"><strong>\u79c1\u7684\u6574\u7406<\/strong><\/td>\n<td style=\"width: 39.907%;\"><span style=\"font-size: 14px;\">\u30fb\u5404\u50b5\u6a29\u8005\u306b\u5fdc\u3058\u305f\u67d4\u8edf\u306a\u89e3\u6c7a\u304c\u53ef\u80fd<br \/>\n\u30fb\u60c5\u5831\u304c\u975e\u516c\u958b\u3067\u3042\u308a\u3001\u5012\u7523\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u304b\u306a\u3044<br \/>\n\u30fb\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3084\u3059\u3044<\/span><\/td>\n<td style=\"width: 43.817%;\"><span style=\"font-size: 14px;\">\u30fb\u5168\u50b5\u6a29\u8005\u306e\u5408\u610f\u304c\u5fc5\u8981<br \/>\n\u30fb\u50b5\u6a29\u8005\u9593\u306b\u4e0d\u5e73\u7b49\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<br \/>\n\u30fb\u65b0\u898f\u878d\u8cc7\u304c\u96e3\u3057\u304f\u306a\u308b<\/span><br \/>\n\u30fb\u6cd5\u7684\u5f37\u5236\u529b\u304c\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.2037%; background-color: #efefef;\"><strong>\u6cd5\u7684\u6574\u7406<\/strong><\/td>\n<td style=\"width: 39.907%;\"><span style=\"font-size: 14px;\">\u30fb\u6cd5\u7684\u5f37\u5236\u529b\u304c\u3042\u308b<br \/>\n\u30fb\u3059\u3079\u3066\u306e\u50b5\u52d9\u8005\u306b\u5e73\u7b49<br \/>\n\u30fb\u88c1\u5224\u6240\u304c\u4e3b\u5c0e<br \/>\n\u30fb\u591a\u6570\u6c7a\u306b\u3088\u308b\u6c7a\u8b70\u304c\u53ef\u80fd<br \/>\n\u30fb\u79c1\u7684\u6574\u7406\u3067\u306f\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u3082\u5bfe\u5fdc\u3067\u304d\u308b<\/span><\/td>\n<td style=\"width: 43.817%;\"><span style=\"font-size: 14px;\">\u30fb\u60c5\u5831\u304c\u516c\u958b\u3055\u308c\u3001\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u306b\u5f71\u97ff\u3059\u308b<br \/>\n\u30fb\u6cd5\u7684\u306a\u5236\u9650\u304c\u3042\u308b<\/span><br \/>\n\u30fb<span style=\"font-size: 14px;\">\u30b3\u30b9\u30c8\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.2037%; background-color: #efefef;\"><strong>\u518d\u751f\u578bM\uff06A<\/strong><\/td>\n<td style=\"width: 39.907%;\"><span style=\"font-size: 14px;\">\u30fb\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b<br \/>\n\u30fb\u8ca1\u52d9\u72b6\u6cc1\u304c\u5b89\u5b9a\u3057\u3084\u3059\u3044<\/span><\/td>\n<td style=\"width: 43.817%;\"><span style=\"font-size: 14px;\">\u30fb\u7d4c\u55b6\u306e\u4e3b\u5c0e\u6a29\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b<br \/>\n\u30fb\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u3042\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #e25041;\">\u79c1\u7684\u6574\u7406<\/span><\/strong><span style=\"color: #000000;\">\u3084<\/span><strong><span style=\"color: #e25041;\">\u6cd5\u7684\u6574\u7406<\/span><\/strong>\u3067\u4e8b\u696d\u518d\u751f\u3092\u524d\u63d0\u3068\u3057\u305f\u624b\u6cd5\u3067\u306f\u3001\u200b\u30ea\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff08\u8fd4\u6e08\u6761\u4ef6\u306e\u5909\u66f4\uff09\u3084<strong>\u50b5\u52d9\u514d\u9664\u304c\u884c\u308f\u308c\u308b\u307b\u304b\u3001\u79c1\u7684\u6574\u7406\u3067\u306f\u878d\u8cc7\u200b<\/strong>\u304c\u884c\u306a\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<strong><br \/>\n<\/strong>\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u518d\u751f\u578bM\uff06A<\/span><\/strong>\u3067\u306f\u3001<strong>\u4e8b\u696d\u8b72\u6e21\u3084\u65b0\u898f\u306b\u4f1a\u793e\u3092\u7acb\u3061\u4e0a\u3052\u308b\u306a\u3069<\/strong>\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u518d\u751f\u3092\u56f3\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"9r0l8euioah94lg1qcxo0j\">3-1.\u79c1\u7684\u6574\u7406<\/h3>\n<p><strong>\u50b5\u52d9\u8005\u3067\u3042\u308b\u4f1a\u793e\u304c\u3001\u50b5\u6a29\u8005\u306e\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u3068\u76f4\u63a5\u4ea4\u6e09\u3092\u884c\u3046\u306e\u304c\u79c1\u7684\u6574\u7406\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u304c\u79c1\u7684\u6574\u7406\u306b\u3088\u308a\u4e8b\u696d\u518d\u751f\u3092\u884c\u3046\u5834\u5408\u3001\u6b21\u306e\uff16\u3064\u306e\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 28.5735%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 13.8744%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u79d8\u533f\u6027<\/span><\/strong><\/td>\n<td style=\"width: 12.8454%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u30b3\u30b9\u30c8<\/span><\/strong><\/td>\n<td style=\"width: 12.0768%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5f37\u5236\u529b<\/span><\/strong><\/td>\n<td style=\"width: 12.4331%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u671f\u9593<\/span><\/strong><\/td>\n<td style=\"width: 19.9888%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5bfe\u8c61<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5735%; background-color: #efefef;\"><strong>\u4efb\u610f\u6574\u7406<\/strong><\/td>\n<td style=\"width: 13.8744%; text-align: center;\">\u25ce<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u25ce<\/td>\n<td style=\"width: 12.0768%; text-align: center;\">\u2716<\/td>\n<td style=\"width: 12.4331%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 19.9888%;\">\u5236\u9650\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5735%; background-color: #efefef;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a<\/strong><\/td>\n<td style=\"width: 13.8744%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u25ce<\/td>\n<td style=\"width: 12.0768%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 12.4331%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 19.9888%;\">\u4e2d\u5c0f\u4f01\u696d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5735%; background-color: #efefef;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/strong><\/td>\n<td style=\"width: 13.8744%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 12.0768%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 12.4331%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 19.9888%;\">\u4e2d\u5c0f\u4f01\u696d\u7b49<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5735%; background-color: #efefef;\"><strong>\u4e8b\u696d\u518d\u751fADR<\/strong><\/td>\n<td style=\"width: 13.8744%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 12.0768%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 12.4331%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 19.9888%;\">\u4f1a\u793e\u306f\u5236\u9650\u306a\u3057<br \/>\n\u500b\u4eba\u4e8b\u696d\u4e3b\u4e0d\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5735%; background-color: #efefef;\"><strong>\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb<\/strong><\/td>\n<td style=\"width: 13.8744%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 12.0768%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 12.4331%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 19.9888%;\">\u6761\u4ef6\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5735%; background-color: #efefef;\"><strong>\u7279\u5b9a\u8abf\u505c<\/strong><\/td>\n<td style=\"width: 13.8744%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 12.0768%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 12.4331%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 19.9888%;\">\u4e3b\u306b\u4e2d\u5c0f\u4f01\u696d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"phr5yy7a7djucuy5fd568\">\u2460\u4efb\u610f\u6574\u7406\uff08\u7d14\u7c8b\u79c1\u7684\u6574\u7406\uff09<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u4efb\u610f\u6574\u7406<\/span>\u3068\u306f\u3001\u4f1a\u793e\u3068\u91d1\u878d\u6a5f\u95a2\u306e\u9593\u306e\u4efb\u610f\u306e\u4ea4\u6e09\u306b\u3088\u308a\u3001\u50b5\u6a29\u514d\u9664\u3084\u30ea\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306a\u3069\u306e\u5408\u610f\u3092\u5f97\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4efb\u610f\u6574\u7406\u3067\u306f\u3001\u30eb\u30fc\u30eb\u3084\u624b\u7d9a\u304d\u4e0a\u306e\u6761\u4ef6\u304c\u306a\u304f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u4ea4\u6e09\u3092\u7533\u3057\u5165\u308c\u308b\u3053\u3068\u3067\u884c\u308f\u308c\u307e\u3059\u3002\u53d6\u5f15\u5148\u306b\u77e5\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u305f\u3081\u3001\u81ea\u793e\u306e\u4fe1\u7528\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u306e\u304c\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u4ea4\u6e09\u306b\u5fdc\u3058\u306a\u3044\u5834\u5408\u306f\u3001\u96e3\u822a\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4efb\u610f\u6574\u7406\u306f\u3001\u5916\u90e8\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3084\u5f01\u8b77\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u306a\u304c\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u306b\u81e8\u3080\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h4 id=\"7bm9em8qb79rcd9azuiy4\">\u2461\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b<\/h4>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u308c\u3070\u3001<span style=\"color: #e25041;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a<\/span><span style=\"font-size: 16px; color: #333333;\">\u304b\u3089<\/span>\u4e8b\u696d\u518d\u751f\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a<span style=\"font-size: 16px; color: #333333;\">\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u6d3b\u6027\u5316\u3092\u76ee\u7684\u3068\u3057\u305f\u516c\u7684\u6a5f\u95a2\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u7d4c\u55b6\u6539\u5584\u8a08\u753b\u306e\u7b56\u5b9a\u652f\u63f4\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u50b5\u6a29\u8005\u3068\u306e\u4ea4\u6e09\u306e\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u5546\u5de5\u4f1a\u8b70\u6240\u306a\u3069\u306b\u8a2d\u7f6e\u3055\u308c\u3066\u304a\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u304b\u3089\u9078\u4efb\u3055\u308c\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084<\/span>\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u3092<\/span>\u5229\u7528\u3067\u304d\u308b\u306e\u306f\u3001<strong>\u4e2d\u5c0f\u4f01\u696d\u57fa\u672c\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/laws.e-gov.go.jp\/law\/338AC0000000154\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u4e2d\u5c0f\u4f01\u696d\u57fa\u672c\u6cd5\uff5ce-GOV\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<p>\u7533\u8acb\u3084\u554f\u3044\u5408\u308f\u305b\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u304b\u3001\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5168\u56fd\u672c\u90e8\u304b\u3089\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.smrj.go.jp\/sme\/succession\/revitalization\/index.html#contact\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306b\u3088\u308b\u652f\u63f4|\u4e2d\u5c0f\u6a5f\u69cb<\/a><\/p>\n<h4 id=\"um8rf1i3zcm1rzu5ue77xh\">\u2462\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5229\u7528<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/span><span style=\"color: #000000;\">\u3067\u306f<\/span>\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u79c1\u7684\u6574\u7406\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3068\u307b\u307c\u540c\u69d8\u306e\u6d41\u308c\u3067\u3001\u79c1\u7684\u6574\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><br \/>\n\u7279\u5fb4\u3068\u3057\u3066\u306f\u3001\u4e2d\u7acb\u7684\u306a\u7acb\u5834\u306e\u7b2c\u4e09\u8005\u652f\u63f4\u5c02\u9580\u5bb6\u3092\u9078\u51fa\u3057\u3001\u624b\u7d9a\u304d\u3084\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7b2c\u4e09\u8005\u652f\u63f4\u5c02\u9580\u5bb6\u3068\u306f\u3001\u300c\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3067\u3042\u3063\u3066\u3001\u518d\u751f\u578b\u79c1\u7684\u6574\u7406\u624b\u7d9a\u53ca\u3073\u5ec3\u696d\u578b\u79c1\u7684\u6574\u7406\u624b\u7d9a\u3092\u9042\u884c\u3059\u308b\u9069\u683c\u6027\u3092\u6709\u3057\u3001\u305d\u306e\u9069\u683c\u8a8d\u5b9a\u3092\u5f97\u305f\u3082\u306e\u3092\u3044\u3046\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001<\/span>\u5019\u88dc\u8005\u30ea\u30b9\u30c8\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u6a5f\u69cb\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.smrj.go.jp\/supporter\/revitalization\/smegl\/index.html\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u652f\u63f4\u6a5f\u95a2\u306e\u65b9\u3078\uff5c\u4e2d\u5c0f\u6a5f\u69cb<\/a><\/p>\n<p>\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306f\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u5168\u56fd\u9280\u884c\u5354\u4f1a\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.zenginkyo.or.jp\/adr\/sme\/sme-guideline\/\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u751f\u7b49\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5c\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u5168\u56fd\u9280\u884c\u5354\u4f1a<\/a><\/p>\n<h4 id=\"sp7tpaq39k8jjqpje59qpg\">\u2463\u4e8b\u696d\u518d\u751fADR\u3092\u5229\u7528<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u4e8b\u696d\u518d\u751fADR\uff08\u88c1\u5224\u5916\u7d1b\u4e89\u89e3\u6c7a\u624b\u7d9a\u304d\uff09<\/span>\u306f\u3001\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e2d\u7acb\u7684\u306a\u7b2c\u4e09\u8005\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u4f1a\u793e\u306e\u9593\u306e\u8abf\u6574\u3092\u884c\u3044\u3001\u4e8b\u696d\u518d\u751f\u3092\u4fc3\u3059\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n<p>\u88c1\u5224\u6240\u3092\u4ecb\u3055\u306a\u3044\u79c1\u7684\u6574\u7406\u306e\u624b\u6cd5\u306e\u3072\u3068\u3064\u3067\u3059\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u518d\u751fADR\u306b\u3088\u308a\u89e3\u6c7a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u6cd5\u7684\u6574\u7406\u306b\u79fb\u884c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u672c\u5236\u5ea6\u306e\u5229\u7528\u306b\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3084\u696d\u7a2e\u306b\u3088\u308b\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6bd4\u8f03\u7684\u898f\u6a21\u304c\u5927\u304d\u3044\u4f1a\u793e\u304c\u5229\u7528\u3059\u308b\u50be\u5411\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5229\u7528\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/adr.html\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u4e8b\u696d\u518d\u751f\uff21\uff24\uff32\u5236\u5ea6\uff5c\u7d4c\u6e08\u7523\u696d\u7701<\/a><\/p>\n<h4 id=\"hotwpwocr6szjq78028zfj\">\u2464\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u682a\u5f0f\u4f1a\u793e\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/span>\u306f\u3001\u6709<span style=\"font-size: 16px; color: #333333;\">\u7528\u306a\u7d4c\u55b6\u8cc7\u6e90\u3092\u6301\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u904e\u5927\u306a\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3057\u307e\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">\u682a\u5f0f\u4f1a\u793e\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\u306f\u3001\u5730\u57df\u6d3b\u6027\u5316\u3084\u4e8b\u696d\u518d\u751f\u306e\u652f\u63f4\u3092\u884c\u3046\u5b98\u6c11\u304c\u5171\u540c\u51fa\u8cc7\u3059\u308b\u4f01\u696d\u3067\u3059\u3002<\/span>\u91d1\u878d\u6a5f\u95a2\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306a\u3069\u3068\u9023\u643a\u3057\u3066\u3001\u6709\u7528\u306a\u7d4c\u55b6\u8cc7\u6e90\u3092\u6301\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u904e\u5927\u306a\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3057\u307e\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u3068<span style=\"font-size: 16px; color: #333333;\">\u91d1\u878d\u6a5f\u95a2\u306e\u8abf\u6574\u3092\u884c\u306a\u3063\u305f\u308a\u3001\u50b5\u6a29\u306e\u8cb7\u3044\u53d6\u308a\u306a\u3069\u306b\u3088\u308b<\/span>\u4e8b\u696d\u518d\u751f\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\u306f\u6642\u9650\u63aa\u7f6e\u3067\u3042\u308a\u3001<strong>\u8a2d\u7f6e\u671f\u9650\u306f2046\u5e74<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\uff082025\u5e746\u6708\u73fe\u5728\uff09<\/p>\n<p><a href=\"https:\/\/www.revic.co.jp\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #e25041;\">\u53c2\u8003\uff1a\u682a\u5f0f\u4f1a\u793e\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/span><\/a><\/p>\n<h4 id=\"08vq2yzj41gl6dggtxh4ui\">\u2465\u7279\u5b9a\u8abf\u505c<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u7279\u5b9a\u8abf\u505c<\/span>\u306f\u3001\u88c1\u5224\u6240\u306e\u8abf\u505c\u624b\u7d9a\u304d\u3092\u5229\u7528\u3057\u3066\u3001\u50b5\u6a29\u306e\u8fd4\u6e08\u6761\u4ef6\u3092\u8abf\u6574\u3057\u3001\u4e8b\u696d\u518d\u751f\u3092\u76ee\u6307\u3059\u624b\u7d9a\u304d\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7279\u5b9a\u8abf\u505c\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5236\u5ea6\u3067\u3001\u7c21\u6613\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u5b9a\u8abf\u505c\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6cd5\u7684\u6574\u7406\u306e\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u50b5\u6a29\u8005\u304c\u5bfe\u8c61\u3067\u3059\u304c\u3001\u7279\u5b9a\u8abf\u505c\u306e\u5834\u5408\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u50b5\u6a29\u8005\u3092\u9650\u5b9a\u3067\u304d\u308b\u305f\u3081\u3001\u53d6\u5f15\u5148\u306a\u3069\u306e\u95a2\u4fc2\u5148\u306b\u4e8b\u696d\u518d\u751f\u306e\u4e8b\u5b9f\u3092\u77e5\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u7279\u5b9a\u8abf\u505c\u306f\u3001\u88c1\u5224\u6240\u3092\u5229\u7528\u3057\u307e\u3059\u304c\u3001\u5f37\u5236\u529b\u304c\u306a\u304f\u3001\u53cc\u65b9\u304c\u5408\u610f\u3059\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308b\u305f\u3081\u3001\u79c1\u7684\u6574\u7406\u306b\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.courts.go.jp\/tokyo-s\/saiban\/l3\/l4\/Vcms4_00000346.html\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u7279\u5b9a\u8abf\u505c\u7533\u7acb\u3066Q&amp;A|\u88c1\u5224\u6240<\/a><\/p>\n<h3 id=\"poknavanpxdgbgmrxc5fwo\">3-2.\u6cd5\u7684\u6574\u7406<\/h3>\n<p><strong>\u6cd5\u7684\u6574\u7406\u306f\u3001\u88c1\u5224\u6240\u306e\u7ba1\u8f44\u4e0b\u306b\u304a\u3044\u3066\u50b5\u52d9\u6574\u7406\u3092\u884c\u3046\u624b\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n<p><span class=\"f-marker-p\"><strong>\u4e00\u822c\u7684\u306b\u3001\u79c1\u7684\u6574\u7406\u3067\u306f\u4e8b\u696d\u518d\u751f\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u6cd5\u7684\u6574\u7406<\/strong><\/span>\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<br \/>\n\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u3092\u76ee\u6307\u3057\u3001\u6cd5\u7684\u6574\u7406\u3092\u884c\u3046\u5834\u5408\u306f\u3001<strong>\u6c11\u4e8b\u518d\u751f<\/strong>\u3092\u5229\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u6c11\u4e8b\u518d\u751f\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25.3165%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 13.2939%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u79d8\u533f\u6027<\/span><\/strong><\/td>\n<td style=\"width: 14.8365%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u30b3\u30b9\u30c8<\/span><\/strong><\/td>\n<td style=\"width: 13.1583%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u5f37\u5236\u529b<\/span><\/strong><\/td>\n<td style=\"width: 13.5941%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u671f\u9593<\/span><\/strong><\/td>\n<td style=\"width: 19.7392%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u5bfe\u8c61<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.3165%; text-align: center; background-color: #efefef;\"><strong>\u6c11\u4e8b\u518d\u751f<\/strong><\/td>\n<td style=\"width: 13.2939%; text-align: center;\">\u2716<\/td>\n<td style=\"width: 14.8365%; text-align: center;\">\u2716<\/td>\n<td style=\"width: 13.1583%; text-align: center;\">\u25ce<\/td>\n<td style=\"width: 13.5941%; text-align: center;\">\u2716<\/td>\n<td style=\"width: 19.7392%; text-align: center;\">\u5236\u9650\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"yjnh4hfzhf75c4hvqwkrx\">\u6c11\u4e8b\u518d\u751f<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u6c11\u4e8b\u518d\u751f<\/span>\u3068\u306f\u3001\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u57fa\u3065\u3044\u3066\u3001\u88c1\u5224\u6240\u306e\u76e3\u7763\u4e0b\u3067\u518d\u751f\u8a08\u753b\u306e\u7b56\u5b9a\u3092\u884c\u3044\u3001\u4e8b\u696d\u518d\u751f\u3092\u5b9f\u884c\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u306b\u304a\u3044\u3066\u6cd5\u7684\u6574\u7406\u3092\u884c\u3046\u5834\u5408\u3001\u6c11\u4e8b\u518d\u751f\u3092\u7528\u3044\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u50b5\u52d9\u8005\uff08\u4f1a\u793e\uff09\u3082\u3057\u304f\u306f\u3001\u50b5\u6a29\u8005\uff08\u91d1\u878d\u6a5f\u95a2\u306a\u3069\uff09\u306e\u7533\u3057\u7acb\u3066\u306b\u3088\u308a\u3001\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u6c11\u4e8b\u518d\u751f\u306e\u7533\u8acb\u3092\u884c\u306a\u3046\u3068\u3001\u5b98\u5831\u306a\u3069\u306b\u3088\u308a<span class=\"f-marker-p\">\u305d\u306e\u4e8b\u5b9f\u304c\u516c\u8868\u3055\u308c\u308b<\/span>\u305f\u3081\u3001\u53d6\u5f15\u5148\u306a\u3069\u306e\u95a2\u4fc2\u5148\u306b\u3082\u77e5\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b<\/strong>\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6c11\u4e8b\u518d\u751f\u304c\u6210\u7acb\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u7834\u7523\u624b\u7d9a\u304d\u306b\u79fb\u884c\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"4lpytji2m18qlxodmh020c\">3-3.\u518d\u751f\u578bM\uff06A\u306e\u5b9f\u65bd<\/h3>\n<p><strong>\u4e8b\u696d\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u4e8b\u696d\u518d\u751f\u3092\u76ee\u6307\u3059\u306e\u304c\u518d\u751f\u578bM\uff06A\u3067\u3059\u3002<\/strong><\/p>\n<p>\u518d\u751f\u578bM\uff06A\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u3089\u308c\u305f\u308a\u3001\u5012\u7523\u3092\u56de\u907f\u3057\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u518d\u751f\u578bM\uff06A\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 26.5625%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 13.151%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #efefef;\">\u79d8\u533f\u6027<\/span><\/strong><\/td>\n<td style=\"width: 14.6069%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #efefef;\">\u30b3\u30b9\u30c8<\/span><\/strong><\/td>\n<td style=\"width: 13.0335%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #efefef;\">\u5f37\u5236\u529b<\/span><\/strong><\/td>\n<td style=\"width: 13.5345%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #efefef;\">\u671f\u9593<\/span><\/strong><\/td>\n<td style=\"width: 19.0719%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u5bfe\u8c61<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5625%; text-align: center; background-color: #efefef;\"><strong>\u518d\u751f\u578bM\uff06A<\/strong><\/td>\n<td style=\"width: 13.151%; text-align: center;\"><strong>\u25b3<\/strong><\/td>\n<td style=\"width: 14.6069%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 13.0335%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 13.5345%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 19.0719%;\">\n<div style=\"text-align: center;\">\u5236\u9650\u306a\u3057<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u518d\u751f\u578bM\uff06A\u306f\u3001\u79c1\u7684\u6574\u7406\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h4 id=\"fhxjj9fftoeic6vhekgng\">3-3-1.\u518d\u751f\u578bM\uff06A\u306e3\u3064\u306e\u7a2e\u985e<\/h4>\n<p><strong>\u4e8b\u696d\u8b72\u6e21\u3084\u65b0\u898f\u306b\u4f1a\u793e\u3092\u7acb\u3061\u4e0a\u3052\u308b\u306a\u3069\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u518d\u751f\u3092\u56f3\u308b\u306e\u304c\u518d\u751f\u578bM\uff06A\u3067\u3059\u3002<\/strong><\/p>\n<p>\u518d\u751f\u578bM\uff06A\u306b\u306f\u3001\u6b21\u306e\uff13\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f<\/strong><\/li>\n<li><strong>\u4f1a\u793e\u5206\u5272\u65b9\u5f0f<\/strong><\/li>\n<li><strong>\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f<\/strong><\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f<\/strong><br \/>\n<strong><span style=\"color: #e25041;\">\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f<\/span>\u306f\u3001\u4e8b\u696d\u306e\u5168\u90e8\u3001\u3082\u3057\u304f\u306f\u4e00\u90e8\u3092\u4ed6\u793e\uff08\u4ed6\u8005\uff09\u306b\u79fb\u8ee2\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4f1a\u793e\u9593\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u58f2\u8cb7\u53d6\u5f15\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u8cc7\u7523\u3084\u5951\u7d04\u3001\u8ca0\u50b5\u306a\u3069\u306e\u8b72\u6e21\u3059\u308b\u5185\u5bb9\u306f\u3001\u500b\u5225\u306b\u5354\u8b70\u3057\u6c7a\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #444444;\">\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u306e\u58f2\u5374\u76ca\u304c\u73fe\u91d1\u3067\u5f97\u3089\u308c\u308b\u305f\u3081\u3001\u4e8b\u696d\u8cc7\u91d1\u3084\u50b5\u5238\u306e\u8fd4\u6e08\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li><strong>\u4f1a\u793e\u5206\u5272\u65b9\u5f0f<\/strong><br \/>\n<strong><span style=\"color: #e25041;\">\u4f1a\u793e\u5206\u5272\u65b9\u5f0f<\/span>\u306f\u3001\u4e8b\u696d\u306e\u5168\u90e8\u3001\u3082\u3057\u304f\u306f\u4e00\u90e8\u3092\u4ed6\u793e\uff08\u4ed6\u8005\uff09\u306b\u79fb\u8ee2\u3059\u308b\u65b9\u6cd5\u3067\u3001\u4f1a\u793e\u6cd5\u306e\u7d44\u7e54\u518d\u7de8\u306b\u5247\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/strong><br \/>\n\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u306e\u6a29\u5229\u30fb\u7fa9\u52d9\u306e\u3059\u3079\u3066\u3092\u627f\u7d99\u3059\u308b\u5305\u62ec\u627f\u7d99\u3067\u3059\u3002<br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5bfe\u4fa1\u306f\u3001\u682a\u5f0f\u306b\u3088\u308a\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f<\/strong><br \/>\n<span style=\"font-size: 16px; color: #e25041;\"><strong>\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f<\/strong><\/span><strong><span style=\"font-size: 16px; color: #333333;\">\u306f\u3001<\/span>\u8907\u6570\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u884c\u308f\u308c\u308b\u624b\u6cd5\u3067\u3001\u65b0\u3057\u304f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u305d\u306e\u4f1a\u793e\u306b\u63a1\u7b97\u6027\u304c\u3042\u308b\u4e8b\u696d\u3092\u8b72\u6e21\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong><br \/>\n\u4e8b\u696d\u3092\u8b72\u6e21\u3057\u305f\u5f8c\u306f\u3001\u65e2\u5b58\u306e\u4f1a\u793e\u3092\u6e05\u7b97\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2 id=\"qmtwm35wrxd69qe6bxuwfk\">4.\u7dca\u6025\u5ea6\u5225\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u306e\u9078\u3073\u65b9<\/h2>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u306f\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u7dca\u6025\u5ea6\u3092\uff13\u6bb5\u968e\u306b\u5206\u3051\u3066\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u306e\u9078\u3073\u65b9\u306e\u4e00\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u306a\u304a\u3001\u5b9f\u969b\u306b\u624b\u6cd5\u3092\u9078\u629e\u3059\u308b\u969b\u306f\u3001\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"zqdo840bvn9yb6d4adnd2e\">\u7dca\u6025\u5ea6\uff1a\u9ad8\uff083\u304b\u6708\u4ee5\u5185\u306b\u5bfe\u5fdc\u304c\u5fc5\u8981\uff09<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/ffvweuigvos-45b01ee06242.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>3\u304b\u6708\u4ee5\u5185\u306b\u8cc7\u91d1\u304c\u30b7\u30e7\u30fc\u30c8\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306a\u3069\u3001\u7dca\u6025\u5ea6\u304c\u9ad8\u3044\u5834\u5408\u306f\u3001\u305d\u3082\u305d\u3082<span class=\"f-marker-p\">\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u304b<\/span>\u5426\u304b\u3092\u53b3\u3057\u304f\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u7d99\u7d9a\u306e\u898b\u8fbc\u307f\u304c\u3042\u308b\u5834\u5408\u3001<u>\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u3067\u3042\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u7279\u5b9a\u8abf\u505c<\/span><\/strong>\u3082\u3057\u304f\u306f<\/u><strong><span style=\"color: #e25041;\"><u>\u6c11\u4e8b\u518d\u751f<\/u><\/span><\/strong>\u3092<span style=\"color: #000000;\"><u>\u5354\u529b\u7684\u3067\u306a\u3044\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u6c11\u4e8b\u518d\u751f<\/span><\/strong><\/u><span style=\"font-size: 16px; color: #000000;\">\u4e00\u629e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u96e3\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306f\u3001<u>\u512a\u826f\u90e8\u9580\u3092\u8b72\u6e21\u3059\u308b<\/u><strong><span style=\"color: #e25041;\"><u>\u518d\u751f\u578bM\uff06A\u3092<\/u><\/span><\/strong><span style=\"color: #000000;\">\u691c<\/span>\u8a0e\u3059\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002\u8b72\u6e21\u3067\u304d\u308b\u4e8b\u696d\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u4e8b\u696d\u7d99\u7d9a\u3092\u8ae6\u3081\u308b\u7834\u7523\u3082\u8996\u91ce\u306b\u5165\u308c\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"6rcf5hy2fwlimby3kaq1o\">\u7dca\u6025\u5ea6\uff1a\u4e2d\uff081\u5e74\u4ee5\u5185\u306b\u5bfe\u5fdc\u304c\u5fc5\u8981\uff09<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/rxm1yx4xru-2c03e4e1342f.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>1\u5e74\u4ee5\u5185\u306e\u4e8b\u696d\u518d\u751f\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong>\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u304b\u5426\u304b<\/strong>\u306b\u3088\u308a\u5927\u304d\u304f\uff12\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h4 id=\"51gf5ow7y9rkoa56fz7vxm\">\u2460\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u3067\u3042\u308b<\/h4>\n<p><strong>\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u306a\u5834\u5408\u3001\u81ea\u793e\u304c\u4f55\u3092\u91cd\u8996\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3067\u304d\u308b\u3060\u3051<u>\u5468\u56f2\u306b\u4e8b\u696d\u518d\u751f\u3092\u77e5\u3089\u308c\u305f\u304f\u306a\u3044\u5834\u5408\u306f\u3001\u500b\u5225\u306b\u50b5\u6a29\u8005\u3068\u4ea4\u6e09\u304c\u3067\u304d\u308b<strong><span style=\"color: #e25041;\">\u4efb\u610f\u6574\u7406<\/span><\/strong><\/u>\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001<u>\u516c\u7684\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3001\u8cbb\u7528\u3092\u6291\u3048\u305f\u3044\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a<\/span><\/strong>\u3084<strong><span style=\"color: #e25041;\">\u4e2d\u5c0f\u4f01\u696d\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/span><\/strong><\/u>\u304c\u9078\u629e\u80a2\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n<u>\u5c02\u9580\u5bb6\u306b\u3088\u308b\u4e2d\u7acb\u7684\u306a\u8abf\u505c\u3092\u6c42\u3081\u3066\u304a\u308a\u3001\u7279\u4f8b\u63aa\u7f6e\u30fb\u512a\u9047\u51e6\u7f6e\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u4e8b\u696d\u518d\u751fADR<\/span><\/strong>\u306e\u5229\u7528<\/u>\u3001<br \/>\n<u>\u6709\u7528\u306a\u7d4c\u55b6\u8cc7\u6e90\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/span><\/strong><\/u>\u3082\u8996\u91ce\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"ypcigm8iyxd9a0inzy8jnc\">\u2461\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u3067\u306f\u306a\u3044<\/h4>\n<p><strong>\u50b5\u6a29\u8005\u306e\u5354\u529b\u3092\u5f97\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u9078\u629e\u80a2\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3067\u304d\u308b\u3060\u3051<u>\u4ea4\u6e09\u306b\u3088\u3063\u3066\u89e3\u6c7a\u3057\u305f\u3044\u5834\u5408\u306f<strong><span style=\"color: #e25041;\">\u7279\u5b9a\u8abf\u505c<\/span><\/strong><\/u>\u3001<u>\u6cd5\u7684\u5f37\u5236\u529b\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001<span style=\"color: #e25041;\"><strong>\u6c11\u4e8b\u518d\u751f<\/strong><\/span><\/u>\u304c\u691c\u8a0e\u3055\u308c\u307e\u3059\u3002<u>\u4e8b\u696d\u8b72\u6e21\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u518d\u751f\u578bM\uff06A<\/span><\/strong><\/u>\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"rlzctlcw7b1q7989gpojr\">\u7dca\u6025\u5ea6\uff1a\u4f4e\uff08\uff11\u5e74\u4ee5\u4e0a\u306e\u4f59\u88d5\u304c\u3042\u308b\uff09<\/h3>\n<p>\uff11\u5e74\u4ee5\u4e0a\u306e\u6642\u9593\u7684\u306a\u4f59\u88d5\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u300c<a href=\"#3urn869sr8iv85rmwf02b8\" target=\"_self\">\u7b2c3\u7ae0\u3000\u4e2d\u5c0f\u4f01\u696d\u304c\u9078\u3079\u308b\u4e8b\u696d\u518d\u751f\u306e\u9078\u629e\u80a2\u3068\u305d\u306e\u7279\u5fb4<\/a>\u300d\u3092\u53c2\u8003\u306b\u3001\u4f1a\u793e\u898f\u6a21\u3084\u81ea\u793e\u306e\u4e8b\u60c5\u3001\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u3092\u7dcf\u5408\u7684\u306b\u9451\u307f\u305f\u4e0a\u3067\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"35jpjrzzdqvxoh0hwtgcgm\">5.\u4e2d\u5c0f\u4f01\u696d\u304c\u5b9f\u8df5\u53ef\u80fd\u306a\u4e8b\u696d\u518d\u751f\uff19\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306f\u3001\u6b21\u306e\uff19\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 18.9236%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 50.3472%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u5185\u5bb9<\/span><\/strong><\/td>\n<td style=\"width: 30.7292%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u671f\u9593\u306e\u76ee\u5b89<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP \uff11<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u73fe\u72b6\u306e\u628a\u63e1\u3057\u3001\u539f\u56e0\u3092\u7279\u5b9a<\/td>\n<td style=\"width: 30.7292%; text-align: center;\">3\u9031\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP \uff12<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u7d4c\u55b6\u6539\u5584<\/td>\n<td style=\"width: 30.7292%; text-align: center;\">4\u9031\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP \uff13<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3000<\/td>\n<td style=\"width: 30.7292%; text-align: center;\">2\u9031\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP \uff14<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7<\/td>\n<td rowspan=\"4\" style=\"width: 30.7292%; text-align: center;\">2\u304b\u6708<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP \uff15<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP \uff16<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP \uff17<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u7b56\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP \uff18<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09<\/td>\n<td style=\"width: 30.7292%; text-align: center;\">\u6570\u304b\u6708\uff5e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9236%; text-align: center; background-color: #efefef;\"><strong>STEP\u00a0 9<\/strong><\/td>\n<td style=\"width: 50.3472%;\">\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u5b9f\u884c<\/td>\n<td style=\"width: 30.7292%; text-align: center;\">3\uff5e\uff15\u5e74\u7a0b\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u308c\u305e\u308c\u306b\u304b\u304b\u308b\u671f\u9593\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u76ee\u5b89\u3067\u3042\u308a\u3001\u7dca\u6025\u5ea6\u3084\u62b1\u3048\u3066\u3044\u308b\u554f\u984c\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u7387\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u306f\u3001\u65e9\u6025\u306b\u7740\u624b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"xyufh2kiv7lndrwsgxay1d\">STEP1.\u73fe\u72b6\u306e\u628a\u63e1\u3057\u3001\u539f\u56e0\u3092\u7279\u5b9a<\/h3>\n<p><strong>\u4e8b\u696d\u518d\u751f\u3092\u8003\u3048\u305f\u5834\u5408\u3001\u307e\u305a\u306f\u4e8b\u696d\u306e\u73fe\u72b6\u3084\u8ca1\u52d9\u306a\u3069\u3001\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u539f\u56e0\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u4e8b\u696d\u306e\u53ce\u76ca\u6027\u3084<\/span>\u8ca1\u52d9\u72b6\u6cc1\u3001\u8cc7\u91d1\u7e70\u308a\u3001\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u91d1\u306a\u3069\u3092\u8abf\u67fb\u3057\u3001\u73fe\u72b6\u306b\u81f3\u3063\u305f\u539f\u56e0\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u539f\u56e0\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u89e3\u6c7a\u7b56\u3092\u5c0e\u304f\u30d2\u30f3\u30c8\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<h3 id=\"ymag9iplgtpncyng8z1cg\">STEP2.\u7d4c\u55b6\u6539\u5584\u3000\u3000\u3000\u3000<\/h3>\n<p><strong>\u7279\u5b9a\u3067\u304d\u305f\u539f\u56e0\u306b\u5fdc\u3058\u3066\u7d4c\u55b6\u6539\u5584\u3092\u884c\u3044\u3001\u4e8b\u696d\u306e\u518d\u751f\u3092\u56f3\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u58f2\u4e0a\u306e\u5411\u4e0a\u304c\u53ef\u80fd\u304b\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u3084\u30b3\u30b9\u30c8\u306e\u898b\u76f4\u3057\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u306a\u3069\u3001\u793e\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u3084\u7d4c\u55b6\u3092\u6539\u5584\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<br \/>\n\u539f\u56e0\u304c\u7279\u5b9a\u3067\u304d\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u6539\u5584\u306e\u5146\u3057\u304c\u307f\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u65e9\u6025\u306b\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3059\u3059\u3080\u3053\u3068\u3092\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"pbqh35rz1126q1htvczcj\">STEP3.\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u00a0 \u00a0 \u00a0\u3000<\/h3>\n<p><strong>\u50b5\u52d9\u306e\u8fd4\u6e08\u304c\u8ca0\u62c5\u304c\u5927\u304d\u3044\u3001\u53d6\u5f15\u5148\u3078\u306e\u652f\u6255\u3044\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u304d\u3066\u3044\u308b\u306a\u3069\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u30ea\u30b9\u30b1\uff08\u30ea\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff09\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u5f53\u9762\u4f7f\u3048\u308b\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3001\u58f2\u4e0a\u306e\u5411\u4e0a\u3084\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<br \/>\n<strong>\u307e\u305f\u3001\u3053\u306e\u6bb5\u968e\u3067\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u3059\u3059\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h3 id=\"r6hzlheovtdog6zvrq16s\">STEP4.\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u81ea\u529b\u3067\u4e8b\u696d\u518d\u751f\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u65e9\u6025\u306b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5c02\u9580\u5bb6\u3068\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u652f\u63f4\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3084\u7d4c\u9a13\u3092\u6301\u3064\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3084\u5f01\u8b77\u58eb\u306a\u3069\u306e\u58eb\u696d\u306e\u3053\u3068\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u306b\u9069\u3057\u305f\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"jqs6qwnddrna75zdns615\">STEP5.\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd<\/h3>\n<p><strong>\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306b\u3088\u308b<span style=\"color: #e25041;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span>\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u3001\u4f1a\u793e\u3084\u4e8b\u696d\u306e\u72b6\u6cc1\u3092\u8a73\u7d30\u306b\u8abf\u67fb\u30fb\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u4f1a\u793e\u306e\u4fa1\u5024\u3084\u30ea\u30b9\u30af\u306a\u3069\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u57fa\u76e4\u3068\u3057\u3066\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3001\u4e8b\u696d\u518d\u751f\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u91cd\u8981\u306a\u8abf\u67fb\u3067\u3059\u3002<\/p>\n<h3 id=\"8lvsk5zvf3q8k0n9itm27\">STEP6.\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a<\/h3>\n<p><strong>\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u307b\u304b\u3001\u696d\u754c\u306e\u74b0\u5883\u3084\u793e\u4f1a\u60c5\u52e2\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u4e8b\u60c5\u3092\u8e0f\u307e\u3048\u3001\u4e8b\u696d\u518d\u751f\u306e\u65b9\u91dd\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u306f\u3001\u300c<a href=\"#3urn869sr8iv85rmwf02b8\" target=\"_self\">\u7b2c\uff13\u7ae0\u3000\u4e2d\u5c0f\u4f01\u696d\u304c\u9078\u3079\u308b\u4e8b\u696d\u518d\u751f\u306e\u9078\u629e\u80a2\u3068\u305d\u306e\u7279\u5fb4<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u3000<\/p>\n<h3 id=\"25iet2onu0khplny0z4ph0q\">STEP7.\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306e\u7b56\u5b9a<\/h3>\n<p><strong>\u4e8b\u696d\u518d\u751f\u306e\u6539\u5584\u8a08\u753b\u3092\u8a18\u3057\u305f<span style=\"color: #e25041;\">\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8<\/span>\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306b\u306f\u3001\u4e8b\u696d\u518d\u751f\u306b\u81f3\u3063\u305f\u73fe\u72b6\u3068\u554f\u984c\u70b9\u306e\u5206\u6790\u3068\u3068\u3082\u306b\u3001\u4e8b\u696d\u518d\u751f\u306e\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u65bd\u7b56\u3084\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306a\u3069\u3092\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u8a08\u753b\u66f8\u3067\u7b56\u5b9a\u3059\u308b\u518d\u751f\u5b8c\u4e86\u307e\u3067\u306e\u671f\u9593\u306f\u30013\uff5e5\u5e74\u304c\u76ee\u5b89\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306f\u3001<\/span>\u30b9\u30dd\u30f3\u30b5\u30fc\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8aac\u5f97\u6750\u6599\u306b\u306a\u308b\u307b\u304b\u3001\u53d6\u5f15\u5148\u3084\u682a\u4e3b\u3001\u5f93\u696d\u54e1\u304b\u3089\u7406\u89e3\u3068\u5354\u529b\u3092\u5f97\u308b\u305f\u3081\u306b\u3082\u91cd\u8981\u306a\u8cc7\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"oisk7zzwfohof5yd5tcq\">STEP8.\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u3000<\/h3>\n<p><strong>\u8cc7\u91d1\u306e\u554f\u984c\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u591a\u304f\u306e\u5834\u5408\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u306e\u305f\u3081\u306b\u91d1\u878d\u6a5f\u95a2\u3068\u30ea\u30b9\u30b1\uff08\u30ea\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff09\u3084\u50b5\u52d9\u653e\u68c4\u306a\u3069\u306e\u4ea4\u6e09\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u50b5\u52d9\u306e\u8fd4\u6e08\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u306e\u518d\u69cb\u7bc9\u3084\u53ce\u76ca\u6539\u5584\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"2cu7yq8ab73o5e7z39fmsc\">STEP9.\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u5b9f\u884c<\/h3>\n<p><strong>\u5145\u5206\u306a\u6e96\u5099\u304c\u6574\u3063\u305f\u3089\u3001\u3044\u3088\u3044\u3088\u4e8b\u696d\u518d\u751f\u8a08\u753b\u3092\u5b9f\u884c\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306f\u3001\u6c7a\u3057\u3066\u5e73\u5766\u306a\u9053\u306e\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5f37\u3044\u610f\u5fd7\u3092\u6301\u3063\u3066\u9042\u884c\u3057\u3066\u884c\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u306a\u304c\u3089\u3001\u7740\u5b9f\u306b\u5b9f\u884c\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"0d5jz1b078brvcl4s4ju58o\">6.\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u3092\u5b9f\u73fe\u3059\u308b6\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u3092\u884c\u3046\u5834\u5408\u3001\u6b21\u306e6\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3057\u3063\u304b\u308a\u3068\u62bc\u3055\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u65e9\u671f\u306e\u73fe\u72b6\u628a\u63e1<\/strong><\/li>\n<li><strong>\u91d1\u878d\u6a5f\u95a2\u3068\u9023\u643a\u3092\u53d6\u308b<\/strong><\/li>\n<li><strong>\u7d4c\u55b6\u306e\u554f\u984c\u70b9\u3092\u898b\u3048\u308b\u5316\u3059\u308b<\/strong><\/li>\n<li><strong>\u793e\u5185\u5916\u306e\u95a2\u4fc2\u8005\u306b\u60c5\u5831\u5171\u6709\u3092\u884c\u3046<\/strong><\/li>\n<li><strong>\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u518d\u751f\u8a08\u753b\u3092\u7acb\u3066\u308b<\/strong><\/li>\n<li><strong>\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"97yjyi76tgusgii878tts\">6-1.\u65e9\u671f\u306e\u73fe\u72b6\u628a\u63e1<\/h3>\n<p><strong>\u4e8b\u696d\u518d\u751f\u306f\u3001\u65e9\u671f\u306b\u53d6\u308a\u7d44\u3080\u307b\u3069\u6210\u529f\u7387\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u306b\u4f55\u3089\u304b\u306e\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u6642\u9593\u304c\u7d4c\u3064\u307b\u3069\u6839\u6df1\u304f\u8907\u96d1\u306b\u306a\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u300c<a href=\"#aws7do77cj76nakf5wf5ae\" target=\"_self\">\u7b2c3\u7ae0\u3000\u4e8b\u696d\u518d\u751f\u304c\u5fc5\u8981\u306a\u4e2d\u5c0f\u4f01\u696d\u306b\u898b\u3089\u308c\u308b\uff17\u3064\u306e\u5146\u5019<\/a>\u300d\u3092\u306f\u3058\u3081\u3001\u4e8b\u696d\u306b\u95a2\u3059\u308b\u4e0d\u5b89\u611f\u3092\u6301\u3063\u305f\u5834\u5408\u306f\u3001\u5fc5\u305a\u539f\u56e0\u3092\u8ffd\u7a76\u3057\u3001\u65e9\u671f\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"aa8e4rsolqjgncrjs2jml\">6-2.\u91d1\u878d\u6a5f\u95a2\u3068\u9023\u643a\u3092\u53d6\u308b<\/h3>\n<p><strong>\u4e8b\u696d\u518d\u751f\u306b\u304a\u3044\u3066\u91d1\u878d\u6a5f\u95a2\u3068\u3057\u3063\u304b\u308a\u3068\u9023\u643a\u3092\u56f3\u308a\u3001\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/strong><\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u305f\u308a\u3001\u30ea\u30b9\u30b1\u306a\u3069\u306e\u5354\u529b\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u4fe1\u7528\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u5927\u5207\u3068\u306a\u308a\u307e\u3059\u3002\u90fd\u5408\u306e\u60aa\u3044\u3053\u3068\u3082\u542b\u3081\u3001\u5e38\u306b\u6b63\u3057\u3044\u60c5\u5831\u3092\u8aa0\u5b9f\u306b\u958b\u793a\u3057\u3001\u4e8b\u696d\u518d\u751f\u306b\u5bfe\u3059\u308b\u5f37\u3044\u610f\u5fd7\u3092\u793a\u3059\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"tlrd2d2wj88aocxwjsje6e\">6-3.\u7d4c\u55b6\u306e\u554f\u984c\u70b9\u3092\u53ef\u8996\u5316\u3059\u308b<\/h3>\n<p><strong>\u58f2\u4e0a\u3084\u8cc7\u91d1\u7e70\u308a\u3001\u50b5\u52d9\u306e\u6b8b\u9ad8\u306a\u3069\u306e\u7d4c\u55b6\u306e\u5b9f\u60c5\u306f\u3059\u3079\u3066\u6570\u5024\u306b\u3057\u3001\u53ef\u8996\u5316\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u53ef\u8996\u5316\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5ba2\u89b3\u7684\u306b\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u308b\u307b\u304b\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3084\u554f\u984c\u70b9\u3092\u8a8d\u8b58\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u518d\u751f\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002\u554f\u984c\u70b9\u3084\u6570\u5024\u3092\u53ef\u8996\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u5e38\u306b\u6839\u62e0\u3068\u4e8b\u5b9f\u306b\u57fa\u3065\u3044\u305f\u7684\u78ba\u306a\u5224\u65ad\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"eeqs0sj7irqfbq0ipj740v\">6-4.\u793e\u5185\u5916\u306e\u95a2\u4fc2\u8005\u306b\u60c5\u5831\u5171\u6709\u3092\u884c\u3046<\/h3>\n<p><strong>\u793e\u5185\u5916\u306e\u95a2\u4fc2\u8005\u306b\u5bfe\u3059\u308b\u60c5\u5831\u5171\u6709\u306f\u3001\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306b\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7d4c\u55b6\u306e\u4e8b\u60c5\u3092\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u3001\u50b5\u52d9\u8005\u306b\u77e5\u3089\u308c\u305f\u304f\u306a\u3044\u3068\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u900f\u660e\u6027\u3092\u4fdd\u3061\u3001\u9069\u5207\u306b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3057\u3001\u5354\u529b\u3092\u5f97\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u60c5\u5831\u3092\u96a0\u853d\u3057\u305f\u308a\u3001\u5fc5\u8981\u306b\u8feb\u3089\u308c\u3001\u5f8c\u304b\u3089\u958b\u793a\u3057\u305f\u5834\u5408\u306f\u3001\u4e0d\u4fe1\u611f\u3092\u6301\u305f\u308c\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u878d\u8cc7\u3092\u53d7\u3051\u305f\u308a\u3001\u53d6\u5f15\u306e\u7d99\u7d9a\u3001\u5f93\u696d\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u7dad\u6301\u306a\u3069\u3001\u4e8b\u696d\u518d\u751f\u306b\u306f\u3001\u4fe1\u983c\u95a2\u4fc2\u306e\u69cb\u7bc9\u306f\u6b20\u304b\u305b\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"ieo8ye58x3budko4e194\">6-5.\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u518d\u751f\u8a08\u753b\u3092\u7acb\u3066\u308b<\/h3>\n<p><strong>\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u518d\u751f\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3055\u3089\u306a\u308b<\/strong><strong>\u6210\u9577\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u76ee\u7684\u306f\u3001\u5358\u306b\u4f1a\u793e\u306e\u7aae\u5730\u3092\u8131\u3059\u308b\u305f\u3081\u3067\u306f\u306a\u304f\u3001\u6839\u672c\u7684\u306a\u554f\u984c\u3092\u6539\u5584\u3057\u3001\u5c06\u6765\u306e\u6210\u9577\u306b\u3064\u306a\u3052\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4e88\u60f3\u3055\u308c\u308b\u696d\u754c\u306e\u5909\u5316\u3084\u5e02\u5834\u74b0\u5883\u306b\u9069\u5fdc\u3067\u304d\u308b\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u518d\u751f\u8a08\u753b\u306f\u3001\u4eba\u6750\u306e\u6d41\u51fa\u3092\u9632\u304e\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u306e\u69cb\u7bc9\u306b\u3082\u5f79\u7acb\u3064\u306f\u305a\u3067\u3059\u3002<\/p>\n<h3 id=\"62w3piz5vujkir66zwvsb\">6-6.\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p><strong>\u4e8b\u696d\u518d\u751f\u306b\u95a2\u3059\u308b\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3084\u7d4c\u9a13\u3092\u6301\u3064\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3084\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u58eb\u696d\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306f\u3001\u305d\u306e\u77e5\u8b58\u3068\u7d4c\u9a13\u304b\u3089\u512a\u5148\u9806\u4f4d\u3092\u628a\u63e1\u3057\u3001\u7d20\u65e9\u304f\u7684\u78ba\u306b\u5fc5\u8981\u306a\u624b\u3092\u6253\u3064\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001\u5c02\u9580\u5bb6\u304c\u5165\u308b\u3053\u3068\u3067\u3001<\/span>\u8aac\u5f97\u529b\u304c\u3042\u308b\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306e\u4f5c\u6210\u304c\u53ef\u80fd\u3068\u306a\u308b\u307b\u304b\u3001\u50b5\u6a29\u8005\u304c\u5b89\u5fc3\u611f\u3092\u6301\u3064\u305f\u3081\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u4ea4\u6e09\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u518d\u751f\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u300c<a href=\"#73z41p5dn7tgel2rglp6sk\" target=\"_self\">\u7b2c8\u7ae0\u3000\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u306b\u304a\u3051\u308b\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u30e1\u30ea\u30c3\u30c8<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"hh4wzckphtt5ub8degjloi\">7.\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u4e8b\u4f8b<\/h2>\n<p>\u8fbb\u30fb\u672c\u90f7FAS\u304c\u30b5\u30dd\u30fc\u30c8\u3057\u305f\u4e8b\u696d\u518d\u751f\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4f01\u696d\u30c7\u30fc\u30bf<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u696d\u7a2e\uff0f\u88fd\u9020\u696d<br \/>\n\u5f93\u696d\u54e1\u6570\uff0f\u7d04100\u540d<br \/>\n\u56fd\u5185\u5916\u306b\u8907\u6570\u306e\u62e0\u70b9\u3092\u6301\u3064\u4f01\u696d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u8ab2\u984c\u3011<br \/>\n\u5229\u76ca\u304c\u4e0a\u304c\u3063\u3066\u304a\u3089\u305a\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u53d6\u5f15\u6761\u4ef6\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u3060\u3063\u305f\u3002<\/p>\n<p>\u3010\u73fe\u72b6\u5206\u6790\u3011<br \/>\n\u5229\u76ca\u3092\u751f\u3093\u3067\u3044\u308b\u88fd\u54c1\u3084\u8db3\u304b\u305b\u306b\u306a\u3063\u3066\u3044\u308b\u88fd\u54c1\u306b\u3064\u3044\u3066\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u88fd\u54c1\u3054\u3068\u306e\u9650\u754c\u5229\u76ca\u3084\u56fa\u5b9a\u8cbb\u306a\u3069\u306b\u3064\u3044\u3066\u5206\u6790\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u8db3\u3092\u5f15\u3063\u5f35\u3063\u3066\u3044\u308b\u88fd\u54c1\u3092\u7279\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u539f\u4fa1\u4e0a\u6607\u3001\u904e\u5270\u8a2d\u5099\u3001\u914d\u9001\u6599\u306e\u5897\u52a0\u304c\u5927\u304d\u306a\u539f\u56e0\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u3063\u305f\u3002<\/span><\/p>\n<p>\u3010\u4e8b\u696d\u518d\u751f\u306e\u57fa\u672c\u7684\u306a\u6307\u91dd\u3011<br \/>\n\u53ce\u76ca\u69cb\u9020\u3092\u898b\u76f4\u3059\u3068\u3068\u3082\u306b\u3001\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u88fd\u54c1\u306e\u88fd\u9020\u91cf\u3084<span style=\"font-size: 16px; color: #333333;\">\u914d\u9001\u5148\uff08\u7d0d\u54c1\u5148\uff09\u306e\u518d\u8003\u3002<\/span><br \/>\n\u3055\u3089\u306b\u4e8b\u696d\u8a08\u753b\u306e\u518d\u69cb\u7bc9\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u3010\u5177\u4f53\u7684\u306a\u65bd\u7b56\u3011<br \/>\n\u6b69\u7559\u307e\u308a\u6539\u5584\u306b\u3088\u308b\u539f\u4fa1\u7387\u3092\u898b\u76f4\u3057\u3001\u9650\u754c\u5229\u76ca\u7387\u3092\u57fa\u6e96\u3068\u3057\u305f\u88fd\u54c1\u306e\u88fd\u9020\u91cf\u306e\u9069\u6b63\u5316\u3084\u914d\u9001\u306e\u52b9\u7387\u5316\u3001\u904e\u5270\u8a2d\u5099\u306b\u3064\u3044\u3066\u306f\u3001\u51e6\u5206\u30fb\u58f2\u5374\u3082\u542b\u3081\u3001\u4eca\u5f8c\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u691c\u8a0e\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u652f\u6255\u3044\u30b5\u30a4\u30c8\u3092\u898b\u76f4\u3057\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u3092\u884c\u306a\u3063\u305f\u3002<\/span><br \/>\n\u305d\u308c\u3089\u3092\u53cd\u6620\u3057\u305f\u4e8b\u696d\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u4f01\u696d\u69d8\u3068\u3068\u3082\u306b\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u53c2\u52a0\u3057\u305f\u3002<\/p>\n<p>\u203b\u6b69\u7559\u307e\u308a\uff1d\u6295\u5165\u3057\u305f\u539f\u6750\u6599\u306b\u5bfe\u3057\u3001\u5b9f\u969b\u306b\u88fd\u54c1\u3068\u3057\u3066\u4f7f\u3048\u308b\u5272\u5408<\/p>\n<p>\u3010\u7d50\u679c\u3011<br \/>\n\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u8cc7\u91d1\u7e70\u308a\u6539\u5584\u7b56\u304c\u8a55\u4fa1\u3055\u308c\u3001\u8fd4\u6e08\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u898b\u76f4\u3057\u304c\u627f\u8a8d\u3055\u308c\u308b\u3002<br \/>\n\u672c\u4e8b\u696d\u518d\u751f\u306e\u65bd\u7b56\u306b\u3088\u308a\u3001\u7d4c\u55b6\u306e\u5b89\u5b9a\u5316\u3068\u8ca1\u52d9\u57fa\u76e4\u306e\u5f37\u5316\u306b\u3064\u306a\u304c\u308a\u3001\u9577\u671f\u7684\u306a\u4e8b\u696d\u7d99\u7d9a\u3078\u306e\u9053\u7b4b\u3068\u306a\u3063\u305f\u3002<\/p>\n<h2 id=\"73z41p5dn7tgel2rglp6sk\">8.\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\uff18\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4e2d\u5c0f\u4f01\u696d\u304c<span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u518d\u751f\u306b\u95a2\u3059\u308b<\/span>\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3084\u7d4c\u9a13\u3092\u6301\u3064\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3084\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u58eb\u696d\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\uff18\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u8003\u3048\u3089\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li><strong>\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3063\u3066\u4e8b\u696d\u518d\u751f\u306b\u81e8\u3081\u308b<\/strong><\/li>\n<li><strong>\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u5ba2\u89b3\u7684\u306a\u5224\u65ad\u304c\u3067\u304d\u308b<\/strong><\/li>\n<li><strong>\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u304c\u5b89\u5fc3\u611f\u3092\u6301\u3064<\/strong><\/li>\n<li><strong>\u5c02\u9580\u5bb6\u306a\u3089\u3067\u306f\u306e\u5e45\u5e83\u3044\u77e5\u8b58\u3067\u30b5\u30dd\u30fc\u30c8\u304c\u53ef\u80fd<\/strong><\/li>\n<li><strong>\u8aac\u5f97\u529b\u304c\u3042\u308b\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3067\u304d\u308b<\/strong><\/li>\n<li><strong>\u50b5\u6a29\u8005\u3068\u306e\u4ea4\u6e09\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u53d7\u3051\u3089\u308c\u308b<\/strong><\/li>\n<li><strong>\u7d4c\u55b6\u8005\u306e\u5b89\u5fc3\u611f\u306b\u3064\u306a\u304c\u308b<\/strong><\/li>\n<li><strong>\u5c02\u9580\u5bb6\u306e\u4ecb\u5165\u306b\u3088\u308a\u3001\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u7387\u304c\u4e0a\u304c\u308b<\/strong><\/li>\n<\/ol>\n<\/div>\n<h3 id=\"aui6vt87taargbr7fbvc\">8-1.\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3063\u3066\u4e8b\u696d\u518d\u751f\u306b\u81e8\u3081\u308b<\/h3>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306f\u3001\u5371\u6a5f\u304c\u8feb\u3063\u3066\u3044\u308b\u72b6\u614b\u3067\u3042\u308a\u3001\u30b9\u30d4\u30fc\u30c9\u611f\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6642\u9593\u3092\u30ed\u30b9\u3059\u308b\u307b\u3069\u3001\u62b1\u3048\u3066\u3044\u308b\u554f\u984c\u304c\u6839\u6df1\u304f\u8907\u96d1\u306b\u306a\u308a\u3001\u78ba\u5b9f\u306b\u9078\u629e\u80a2\u304c\u6e1b\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u4e8b\u696d\u518d\u751f\u304c\u6210\u529f\u3059\u308b\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u304f\u306a\u3063\u3066\u3044\u304f\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306f\u3001\u305d\u306e\u77e5\u8b58\u3068\u7d4c\u9a13\u304b\u3089\u89e3\u6c7a\u306e\u512a\u5148\u9806\u4f4d\u3092\u628a\u63e1\u3057\u3001\u7d20\u65e9\u304f\u7684\u78ba\u306b\u624b\u3092\u6253\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"pfbpaqos8q9j3xc9e3bar\">8-2.\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u5ba2\u89b3\u7684\u306a\u5224\u65ad\u304c\u3067\u304d\u308b<\/h3>\n<p><strong>\u5c02\u9580\u5bb6\u306f\u3001\u554f\u984c\u70b9\u3092\u5ba2\u89b3\u7684\u306b\u5206\u6790\u3057\u3001\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7d4c\u55b6\u8005\u306a\u3069\u5185\u90e8\u306e\u4eba\u3067\u306f\u6c17\u3065\u3051\u306a\u304b\u3063\u305f\u554f\u984c\u70b9\u3082\u3001\u5c02\u9580\u5bb6\u306e\u5ba2\u89b3\u7684\u3067\u51b7\u9759\u306a\u5206\u6790\u306b\u3088\u308a\u3001\u898b\u3048\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7d4c\u55b6\u8005\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u4e8b\u60c5\u3084\u3044\u304d\u3055\u3064\u304c\u3042\u308a\u3001\u9069\u5207\u306a\u5224\u65ad\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u3001\u3055\u307e\u3056\u307e\u306a\u4e8b\u60c5\u3092\u8e0f\u307e\u3048\u3001\u5ba2\u89b3\u7684\u306b\u3088\u308a\u3088\u3044\u5224\u65ad\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"js766w3yahmhp6hvl40lni\">8-3.\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u304c\u5b89\u5fc3\u611f\u3092\u6301\u3064<\/h3>\n<p><strong>\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u306a\u3069\u306e\u95a2\u4fc2\u8005\u306e\u5b89\u5fc3\u611f\u3092\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u7387\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u91d1\u878d\u6a5f\u95a2\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u95a2\u4fc2\u8005\u306f\u5b89\u5fc3\u611f\u3092\u6301\u3064\u306f\u305a\u3067\u3059\u3002\u307e\u305f\u3001\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u3053\u3068\u306f\u3001\u7d4c\u55b6\u8005\u304c\u672c\u6c17\u3067\u4e8b\u696d\u518d\u751f\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u8a3c\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3 id=\"87ij4cv7up2a77f60yjhum\">8-4.\u5c02\u9580\u5bb6\u306a\u3089\u3067\u306f\u306e\u5e45\u5e83\u3044\u77e5\u8b58\u3067\u30b5\u30dd\u30fc\u30c8\u304c\u53ef\u80fd<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u5e45\u5e83\u3044\u77e5\u8b58\u3068\u7d4c\u9a13\u306b\u3088\u308b\u5224\u65ad\u306f\u3001\u3053\u308c\u307e\u3067\u4e8b\u696d\u518d\u751f\u306b\u643a\u308f\u3063\u3066\u304d\u305f\u5c02\u9580\u5bb6\u3067\u306a\u3051\u308c\u3070\u6301\u3061\u3048\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8ca1\u52d9\u306e\u5206\u6790\u3084\u50b5\u52d9\u6574\u7406\u3001\u6cd5\u7684\u306a\u77e5\u8b58\u3001\u4e8b\u696d\u306b\u95a2\u3059\u308b\u554f\u984c\u70b9\u306e\u628a\u63e1\u306a\u3069\u3001\u5fc5\u8981\u306a\u77e5\u8b58\u306f\u591a\u5c90\u306b\u6e21\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u77e5\u898b\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u4e8b\u696d\u3067\u306f\u3001\u77e5\u8b58\u3060\u3051\u3067\u306f\u30ab\u30d0\u30fc\u3067\u304d\u306a\u3044\u3055\u307e\u3056\u307e\u306a\u554f\u984c\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u3093\u306a\u5834\u5408\u3082\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"pfnulrjyqpbcuc9y3wsigp\">8-5.\u8aac\u5f97\u529b\u304c\u3042\u308b\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3067\u304d\u308b<\/h3>\n<p><strong>\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u3001<span style=\"color: #e25041;\">\u30d7\u30ed\u306e\u76ee\u304b\u3089\u898b\u305f\u95a2\u4fc2\u8005\u3092\u7d0d\u5f97\u3055\u305b\u308b\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8<\/span>\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306f\u3001\u4e8b\u696d\u518d\u751f\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u4f5c\u6210\u81ea\u4f53\u306f\u3001\u7d4c\u55b6\u8005\u3067\u3042\u308c\u3070\u53ef\u80fd\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u53d6\u5f15\u5148\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u3001\u76f8\u624b\u3092\u7d0d\u5f97\u3055\u305b\u3089\u308c\u308b\u304b\u3001\u6210\u9577\u3059\u308b\u53ef\u80fd\u6027\u3092\u611f\u3058\u3089\u308c\u308b\u304b\u306f\u5225\u306e\u8a71\u3067\u3059\u3002<br \/>\n\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u95a2\u4fc2\u5148\u304b\u3089\u898b\u305f\u3001\u7d0d\u5f97\u611f\u304c\u3042\u308b\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306e\u4f5c\u6210\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"7eakmbs8ndsa0idlm6d7du\">8-6.\u50b5\u6a29\u8005\u3068\u306e\u4ea4\u6e09\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u53d7\u3051\u3089\u308c\u308b<\/h3>\n<p><strong>\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308a\u3001<span style=\"color: #e25041;\">\u50b5\u6a29\u8005\u3068\u306e\u4ea4\u6e09\u306e\u5834\u306b\u304a\u3044\u3066<\/span><\/strong><strong><span style=\"color: #e25041;\">\u6709\u5229\u306a\u6761\u4ef6\u3092\u5f97\u308b<\/span>\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306f\u3001\u50b5\u6a29\u8005\u3068\u306e\u4ea4\u6e09\u306e\u5834\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u77e5\u8b58\u3068\u7d4c\u9a13\u306b\u3088\u308a\u4f1a\u793e\u306b\u3068\u3063\u3066\u6709\u5229\u306a\u6761\u4ef6\u3092\u5c0e\u304d\u3060\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u50b5\u6a29\u8005\u5074\u3082\u3001\u5c02\u9580\u5bb6\u304c\u5165\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5b89\u5fc3\u611f\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"jzrbhn2r3rbmcl7k5687r\">8-7.\u7d4c\u55b6\u8005\u306e\u5b89\u5fc3\u611f\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p><strong>\u983c\u308c\u308b\u5c02\u9580\u5bb6\u306e\u5b58\u5728\u306f\u3001<span style=\"color: #e25041;\">\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u3082\u5927\u304d\u306a\u5b89\u5fc3\u6750\u6599<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u9053\u306e\u308a\u306f\u3001\u6c7a\u3057\u3066\u5e73\u5766\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d4c\u55b6\u8005\u306e\u7cbe\u795e\u7684\u306a\u8ca0\u62c5\u306f\u975e\u5e38\u306b\u5927\u304d\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u3093\u306a\u5834\u5408\u3067\u3082\u3001\u5ba2\u89b3\u7684\u3067\u7684\u78ba\u306a\u52a9\u8a00\u3092\u3057\u3066\u304f\u308c\u308b\u983c\u308c\u308b\u5c02\u9580\u5bb6\u306e\u5b58\u5728\u306f\u3001\u7d4c\u55b6\u8005\u306e\u5fc3\u7406\u7684\u306a\u8ca0\u62c5\u8efd\u6e1b\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"srowvevhnvmobmfkcg17\">8-8.\u5c02\u9580\u5bb6\u306e\u4ecb\u5165\u306b\u3088\u308a\u3001\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u7387\u304c\u4e0a\u304c\u308b<\/h3>\n<p><strong>\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306e\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001<span style=\"color: #e25041;\">\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u7387\u304c\u4e0a\u304c\u308b<\/span>\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u308c\u307e\u3067\u7533\u3057\u4e0a\u3052\u3066\u304d\u305f\u901a\u308a\u3001\u4e8b\u696d\u518d\u751f\u306b\u306f\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3068\u7d4c\u9a13\u3001\u305d\u3057\u3066\u30b9\u30d4\u30fc\u30c9\u611f\u304c\u6210\u529f\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<br \/>\n\u7d4c\u9a13\u3084\u77e5\u8b58\u304c\u306a\u3044\u307e\u307e\u306b\u624b\u63a2\u308a\u3067\u4e8b\u696d\u518d\u751f\u3092\u3059\u3059\u3081\u308b\u3053\u3068\u306f\u3001\u975e\u5e38\u306b\u96e3\u3057\u304f\u3001\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n<strong><span class=\"f-marker-p\">\u5f37\u3044\u601d\u3044\u3067\u4e8b\u696d\u518d\u751f\u3092\u6210\u529f\u3055\u305b\u305f\u3044\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><span class=\"f-marker-p\"><br \/>\n<\/span><\/p>\n<h2 id=\"emsm9mcz6n879me21vcp6h\">9.\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306f\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><span style=\"color: #e25041;\"><strong>\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/strong><\/span><strong><span style=\"color: #000000;\">\u306f<\/span>\u3001\u518d\u751f\u5c40\u9762\u306b\u3042\u308b\u4f01\u696d\u306b\u5bfe\u3057\u7d4c\u55b6\u53ca\u3073\u8ca1\u52d9\u9762\u306e\u5b89\u5b9a\u5316\u3092\u56f3\u308a\u3001\u5229\u76ca\u6700\u5927\u5316\u306e\u305f\u3081\u306e\u6253\u3061\u624b\u3092\u8b1b\u3058\u307e\u3059\u3002\u9078\u629e\u3068\u96c6\u4e2d\u306b\u3088\u308a\u7d4c\u55b6\u8cc7\u6e90\u3092\u96c6\u4e2d\u3055\u305b\u3001\u518d\u751f\u8a08\u753b\u306e\u7b56\u5b9a\u3068\u65e9\u671f\u518d\u751f\u3092\u56f3\u308b\u305f\u3081\u306e\u652f\u63f4\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u5fa1\u793e\u306e\u4e8b\u696d\u518d\u751f\u306b\u5bfe\u3057\u3001\u3053\u308c\u307e\u3067\u306e\u5b9f\u7e3e\u3084\u7d4c\u7def\u3092\u8e0f\u307e\u3048\u3001\u8ca1\u52d9\u3084\u7d4c\u55b6\u306a\u3069\u591a\u65b9\u9762\u304b\u3089\u691c\u8a0e\u3057\u305f\u65e9\u671f\u518d\u751f\u3092\u56f3\u308b\u305f\u3081\u306e\u6700\u9069\u306a\u3054\u63d0\u6848\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7FAS\u682a\u5f0f\u4f1a\u793e\u306e\u30b9\u30bf\u30c3\u30d5\u306f\u3001\u7a0e\u7406\u58eb\u3084\u4f1a\u8a08\u58eb\u3001\u91d1\u878d\u6a5f\u95a2\u51fa\u8eab\u8005\u306a\u3069\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5206\u91ce\u306b\u7cbe\u901a\u3057\u305f\u30b9\u30bf\u30c3\u30d5\u304c\u62c5\u5f53\u3057\u3001\u5b9f\u614b\u8abf\u67fb\u30fb\u682a\u4fa1\u7b97\u5b9a\u30fbPPA\u30fbPMI\u306a\u3069M&amp;A\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/wb80fitrmvj-a76227e81c5f.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3054\u63d0\u6848\u3067\u304d\u308b\u306e\u306f\u3001\u4e8b\u696d\u518d\u751f\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u5fa1\u793e\u304c\u4e8b\u696d\u518d\u751f\u3092\u6210\u529f\u3055\u305b\u305f\u5f8c\u3082\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3088\u308b\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8\u306e\u307b\u304b\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3067\u672b\u6c38\u3044\u4f34\u8d70\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/g9zcgzjwyog-3a40a646ab12.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"color: #000000;\">\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u306e\u8a73\u7d30\u306f\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n<a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #e25041;\"><strong>\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/strong><\/span><\/a><\/p>\n<h2 id=\"be59kijki1wmypah9s7tzs\">10.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u306e\u53ef\u5426\u306f\u3001\u4f1a\u793e\u306e\u5b58\u7d9a\u306b\u76f4\u7d50\u3059\u308b\u91cd\u8981\u306a\u554f\u984c\u3067\u3042\u308a\u3001<\/strong><strong>\u65e9\u6025\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u4e8b\u696d\u518d\u751f\u304c\u5fc5\u8981\u306a\u4e2d\u5c0f\u4f01\u696d\u306b\u898b\u3089\u308c\u308b\u5146\u5019\u306f\u3001\u6b21\u306e7\u3064\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6162\u6027\u7684\u306a\u8d64\u5b57\u7d4c\u55b6<\/li>\n<li>\u58f2\u4e0a\u56de\u5fa9\u306e\u898b\u901a\u3057\u304c\u7acb\u305f\u306a\u3044<\/li>\n<li>\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u65ad\u3089\u308c\u305f<\/li>\n<li>\u56fa\u5b9a\u8cbb\u306e\u5272\u5408\u304c\u9ad8\u304f\u306a\u308a\u3001\u91cd\u8377\u306b\u611f\u3058\u308b\u3088\u3046\u306b\u306a\u3063\u305f<\/li>\n<li>\u5f93\u696d\u54e1\u306e\u96e2\u8077\u304c\u5897\u3048\u305f<\/li>\n<li>\u53d6\u5f15\u5148\u304c\u6e1b\u5c11\u3057\u305f<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u3092\u884c\u3046\u5834\u5408\u3001\u6b21\u306e\u624b\u6cd5\u304c\u9078\u629e\u80a2\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u79c1\u7684\u6574\u7406<br \/>\n\u2460\u4efb\u610f\u6574\u7406\uff08\u7d14\u7c8b\u79c1\u7684\u6574\u7406\uff09<br \/>\n\u2461\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b<br \/>\n\u2462\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5229\u7528<br \/>\n\u2463\u4e8b\u696d\u518d\u751fADR\u3092\u5229\u7528<br \/>\n\u2464\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<br \/>\n\u2465\u7279\u5b9a\u8abf\u505c<\/li>\n<li>\u6cd5\u7684\u6574\u7406<br \/>\n\u6c11\u4e8b\u518d\u751f<\/li>\n<li>\u518d\u751f\u578bM\uff06A<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3001\u7dca\u6025\u5ea6\u304c\u3072\u3068\u3064\u306e\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u7dca\u6025\u5ea6\uff1a\u9ad8\uff083\u304b\u6708\u4ee5\u5185\u306b\u5bfe\u5fdc\u304c\u5fc5\u8981\uff09<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/6f11xlnup73-afb83465e59c.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p><strong>\u7dca\u6025\u5ea6\uff1a\u4e2d\uff081\u5e74\u4ee5\u5185\u306b\u5bfe\u5fdc\u304c\u5fc5\u8981\uff09<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/3slnu1ydo8e-b027fb792882.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p><strong>\u7dca\u6025\u5ea6\uff1a\u4f4e\uff081\u5e74\u4ee5\u4e0a\u306e\u4f59\u88d5\u304c\u3042\u308b\uff09<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u306e\u7a2e\u985e\u3092\u53c2\u8003\u306b\u3001\u4f1a\u793e\u898f\u6a21\u3084\u81ea\u793e\u306e\u4e8b\u60c5\u306b\u5fdc\u3058\u3066\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306f\u30019\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<p>STEP1\uff1a\u73fe\u72b6\u306e\u628a\u63e1\u3057\u3001\u539f\u56e0\u3092\u7279\u5b9a<br \/>\nSTEP2\uff1a\u7d4c\u55b6\u6539\u5584\u3000\u3000\u3000\u3000\u3000\u3000\u3000<br \/>\nSTEP3\uff1a\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u3000<br \/>\nSTEP4\uff1a\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7<br \/>\nSTEP5\uff1a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd<br \/>\nSTEP6\uff1a\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a<br \/>\nSTEP7\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306e\u7b56\u5b9a<br \/>\nSTEP8\uff1a\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u3000<br \/>\nSTEP9\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u5b9f\u884c<\/p>\n<\/div>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u306b\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u62bc\u3055\u3048\u308b\u3079\u304d\uff16\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u65e9\u671f\u306e\u73fe\u72b6\u628a\u63e1<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u3068\u9023\u643a\u3092\u53d6\u308b<\/li>\n<li>\u7d4c\u55b6\u306e\u554f\u984c\u70b9\u3092\u53ef\u8996\u5316\u3059\u308b<\/li>\n<li>\u793e\u5185\u5916\u306e\u95a2\u4fc2\u8005\u306b\u60c5\u5831\u5171\u6709\u3092\u884c\u3046<\/li>\n<li>\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u518d\u751f\u8a08\u753b\u3092\u7acb\u3066\u308b<\/li>\n<li>\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u518d\u751f\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f8\u3064\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention 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