{"id":2423,"date":"2026-02-24T10:00:22","date_gmt":"2026-02-24T01:00:22","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2423"},"modified":"2026-02-24T10:15:47","modified_gmt":"2026-02-24T01:15:47","slug":"what-is-the-unpaid-additional-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/what-is-the-unpaid-additional-tax","title":{"rendered":"\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3068\u306f\uff1f\u8ab2\u3055\u308c\u308b\u6761\u4ef6\u3084\u7a0e\u7387\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"

\u7a0e\u52d9\u7f72\u304b\u3089\u7a81\u7136\u5c4a\u304f\u300c\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u901a\u77e5\u66f8\u300d\u3002<\/p>\n

\u300c\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3068\u306f\u4f55\u304b\uff1f\u300d\u300c\u3044\u3064\u3001\u3069\u3093\u306a\u3068\u304d\u306b\u8ab2\u3055\u308c\u308b\u306e\u304b\uff1f\u300d\u300c\u5ef6\u6ede\u7a0e\u3068\u306f\u4f55\u304c\u9055\u3046\u306e\u304b\uff1f\u300d<\/span><\/strong>\u3068\u3044\u3063\u305f\u7591\u554f\u3092\u62b1\u3048\u3001\u4e0d\u5b89\u306b\u99c6\u3089\u308c\u3066\u3053\u306e\u30da\u30fc\u30b8\u306b\u305f\u3069\u308a\u7740\u3044\u305f\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u3001\u7a0e\u91d1\u3092\u671f\u9650\u307e\u3067\u306b\u7d0d\u3081\u306a\u304b\u3063\u305f\u3068\u304d\u306b\u8ab2\u3055\u308c\u308b\u300c\u30da\u30ca\u30eb\u30c6\u30a3\u300d\u306e\u4e00\u7a2e\u3067\u3059\u304c\u3001\u305d\u306e\u540d\u79f0\u3084\u4ed5\u7d44\u307f\u304c\u308f\u304b\u308a\u3065\u3089\u3044\u305f\u3081\u3001\u521d\u3081\u3066\u901a\u77e5\u3092\u53d7\u3051\u305f\u65b9\u306b\u3068\u3063\u3066\u306f\u7406\u89e3\u304c\u96e3\u3057\u304f\u3001\u5fc3\u7406\u7684\u8ca0\u62c5\u3082\u5927\u304d\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u610f\u5473\u3084\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/span><\/strong>\u307e\u3067\u3001\u5fc5\u8981\u306a\u77e5\u8b58\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u6574\u7406\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u4e0d\u5b89\u3084\u7591\u554f\u3092\u3072\u3068\u3064\u305a\u3064\u89e3\u6d88\u3057\u3001\u4eca\u5f8c\u306e\u5bfe\u5fdc\u3084\u518d\u767a\u9632\u6b62\u306e\u305f\u3081\u306b\u4f55\u3092\u3059\u3079\u304d\u304b\u304c\u660e\u78ba\u306b\u306a\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n

1.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3068\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u652f\u6255\u3044\u304c\u9045\u308c\u305f\u3068\u304d\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1<\/h2>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3068\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u304c\u3042\u308b\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u3001\u7d0d\u4ed8\u9045\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/span><\/strong><\/p>\n

\u5177\u4f53\u7684\u306b\u8a00\u3046\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3092\u6cd5\u5b9a\u7d0d\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u7684\u306a\u52a0\u7b97\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001\u7d66\u4e0e\u3084\u5831\u916c\u306e\u652f\u6255\u3044\u3092\u3059\u308b\u4e8b\u696d\u8005\u304c\u7d0d\u7a0e\u8005\u306b\u5909\u308f\u3063\u3066\u7d0d\u4ed8\u3059\u308b\u6240\u5f97\u7a0e\u306e\u3053\u3068\u3067\u30011\u67081\u65e5\u301c12\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u500b\u4eba\u304c\u5f97\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u306a\u3069\u304b\u3089\u3042\u3089\u304b\u3058\u3081\u4e8b\u696d\u8005\u304c\u5929\u5f15\u304d\u3057\u3001\u305d\u308c\u3092\u7fcc\u670810\u65e5\u307e\u3067\u306b\u6bce\u6708\u7a0e\u52d9\u7f72\u3078\u3068\u7d0d\u4ed8\u3057\u307e\u3059\uff08\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u6240\u3067\u3001\u5e742\u56de\u7d0d\u4ed8\u306e\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f7\u670810\u65e5\u3068\u7fcc\u5e741\u670810\u65e5\u304c\u671f\u65e5\uff09\u3002<\/p>\n

\u3053\u3046\u3057\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u306e\u304c\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306a\u306e\u3067\u3059\u3002<\/p>\n

1-1.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u540c\u6642\u306b\u5ef6\u6ede\u7a0e\u3082\u8ab2\u3055\u308c\u308b<\/h3>\n

\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u300d\u3068\u300c\u5ef6\u6ede\u7a0e\u300d\u306e\u4e21\u65b9\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/span><\/strong><\/p>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u3001\u7d0d\u4ed8\u671f\u9650\u3092\u5b88\u3089\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u7f70\u5247\u7684\u306a\u610f\u5473\u5408\u3044\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u5ef6\u6ede\u7a0e\u306f\u305d\u306e\u9045\u308c\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u5229\u606f\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6301\u3061\u307e\u3059\u3002\u3053\u306e2\u3064\u306f\u6027\u8cea\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4f75\u305b\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u7d0d\u4ed8\u671f\u9650\u304c7\u670810\u65e5\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u30928\u6708\u306b\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u3001\u3055\u3089\u306b\u9045\u308c\u305f\u65e5\u6570\u306b\u5fdc\u3058\u3066\u5ef6\u6ede\u7a0e\u304c\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002\u5ef6\u6ede\u7a0e\u306f1\u65e5\u5358\u4f4d\u3067\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u307b\u3069\u91d1\u984d\u3082\u5897\u3048\u307e\u3059\u3002<\/p>\n

\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u3068\u3001\u5358\u306b\u7d0d\u4ed8\u984d\u3092\u652f\u6255\u3048\u3070\u6e08\u3080\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u30012\u3064\u306e\u8ffd\u5fb4\u8ab2\u7a0e<\/span><\/strong>\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u306e\u969b\u306b\u306f\u5fc5\u305a\u671f\u9650\u3092\u5b88\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

2.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d(=\u672c\u7a0e)\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u7a0e\u7387\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u544a\u77e5\u3092\u4e88\u77e5\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u7ae0\u3067\u306f\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u3044\u304f\u3089\u8ab2\u3055\u308c\u308b\u306e\u304b<\/span><\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

2-1.\u4e88\u77e5\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u672c\u7a0e\u306e10%<\/h3>\n

\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u304c\u671f\u65e5\u3088\u308a\u9045\u308c\u3066\u3057\u307e\u3044\u3001\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u3084\u6307\u6458\u306b\u3088\u3063\u3066\u7d0d\u4ed8\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u539f\u5247\u7684\u306b\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u672c\u7a0e\u306e10\uff05<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u9577\u671f\u9593\u7d0d\u4ed8\u305b\u305a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u899a\u3057\u6307\u6458\u3092\u53d7\u3051\u3066\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306e\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u8a08\u7b97\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

\u7d0d\u4ed8\u3059\u3079\u304d\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c10\u4e07\u5186\u3060\u3068\u3057\u305f\u5834\u5408\u3001<\/p>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e = 100,000\u5186 \u00d7 10% = 10,000\u5186\uff08\u5ef6\u6ede\u7a0e\u5225\u9014\uff09<\/p>\n

\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u5f8c\u306b\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u3001\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u65e5\u3054\u308d\u304b\u3089\u7d0d\u671f\u9650\u3092\u610f\u8b58\u3057\u3001\u9045\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u901f\u3084\u304b\u306a\u81ea\u4e3b\u7d0d\u4ed8\u3092\u5fc3\u304c\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

2-2.\u81ea\u4e3b\u7684\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306b\u306f\u672c\u7a0e\u306e5\uff05<\/h3>\n

\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u3066\u3082\u3001\u81ea\u4e3b\u7684\u306b\u7a0e\u91d1\u3092\u7d0d\u3081\u305f\u5834\u5408\u306b\u306f\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u672c\u7a0e\u306e5\uff05\u306b\u8efd\u6e1b<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u8abf\u67fb\u3084\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u3001\u81ea\u3089\u7d0d\u7a0e\u7fa9\u52d9\u306b\u6c17\u3065\u304d\u3001\u81ea\u4e3b\u7684\u306b\u7d0d\u4ed8\u3057\u305f\u3053\u3068\u304c\u8a55\u4fa1\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u6cd5\u7684\u306b\u306f\u3059\u3067\u306b\u7d0d\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u3066\u3082\u3001\u8aa0\u5b9f\u306a\u5bfe\u5fdc\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u7f70\u5247\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3092\u3046\u3063\u304b\u308a\u5fd8\u308c\u3066\u3057\u307e\u3044\u3001\u7d0d\u671f\u9650\u304b\u30891\u304b\u6708\u5f8c\u306b\u6c17\u3065\u3044\u3066\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u3067\u3042\u308c\u3070\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u901a\u5e38\u306e10\uff05\u3067\u306f\u306a\u304f5\uff05\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u7d0d\u4ed8\u3059\u3079\u304d\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c10\u4e07\u5186\u3060\u3068\u3057\u305f\u5834\u5408\u306e\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u91d1\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e = 100,000\u5186 \u00d7 5% = 5,000\u5186\uff08\u5ef6\u6ede\u7a0e\u5225\u9014\uff09<\/p>\n

2-1\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u6bd4\u8f03\u3057\u3066\u3082\u304a\u5206\u304b\u308a\u306b\u306a\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5dee\u306f\u672c\u7a0e\u304c\u9ad8\u984d\u306a\u5834\u5408\u307b\u3069\u5927\u304d\u304f\u3001\u65e9\u671f\u5bfe\u5fdc\u304c\u7d4c\u6e08\u7684\u306b\u3082\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3057\u305f\u304c\u3063\u3066\u3001\u4eee\u306b\u7d0d\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u304c\u5165\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u8ca0\u62c5\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

3.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u30443\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u3059\u3079\u3066\u306e\u9045\u5ef6\u7d0d\u4ed8\u306b\u5bfe\u3057\u3066\u4e00\u5f8b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6cd5\u5f8b\u3084\u901a\u9054\u3067\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u300c\u8ab2\u3055\u308c\u306a\u3044\u300d\u30b1\u30fc\u30b9\u304c\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u7ae0\u3067\u306f\u30013\u3064\u306e\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u80cc\u666f\u3084\u8981\u4ef6\u3092\u5177\u4f53\u7684\u306b\u89e3\u8aac<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n

3-1.\u6cd5\u5b9a\u306e\u7d0d\u671f\u9650\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u904e\u53bb1\u5e74\u4ee5\u5185\u306b\u671f\u9650\u5f8c\u7d0d\u4ed8\u304c\u306a\u3044\u5834\u5408<\/h3>\n

\u4eca\u56de\u306e\u7d0d\u4ed8\u304c\u6cd5\u5b9a\u671f\u9650\u304b\u30891\u304b\u6708\u4ee5\u5185\u3067\u3001\u304b\u3064\u3001\u904e\u53bb1\u5e74\u9593\u306b\u671f\u9650\u5f8c\u7d0d\u4ed8\u306e\u4e8b\u5b9f\u304c\u306a\u3044\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n

\u56fd\u7a0e\u901a\u5247\u6cd5\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u300c\u7d0d\u4ed8\u3059\u308b\u610f\u601d\u300d\u3092\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3068\u3044\u3046\u8da3\u65e8\u306e\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u300c\u610f\u601d\u304c\u3042\u308b\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u306f\u3001\u904e\u53bb1\u5e74\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u7d0d\u7a0e\u544a\u77e5\u3084\u4ed6\u306e\u671f\u9650\u5f8c\u7d0d\u4ed8\u304c\u306a\u304f\u3001\u4eca\u56de\u306e\u9045\u5ef6\u30821\u304b\u6708\u4ee5\u5185\u306b\u81ea\u4e3b\u7684\u306b\u7d0d\u3081\u305f\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8efd\u5fae\u306a\u624b\u9055\u3044\u3084\u3046\u3063\u304b\u308a\u306b\u3088\u308b\u9045\u5ef6\u3092\u52a0\u91cd\u306b\u7f70\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u914d\u616e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u30925\u65e5\u9045\u308c\u3066\u3057\u307e\u3063\u305f\u304c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u3089\u7d0d\u4ed8\u3057\u3001\u304b\u3064\u904e\u53bb1\u5e74\u4ee5\u5185\u306b\u540c\u69d8\u306e\u9045\u308c\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306f\u300c\u7d0d\u4ed8\u610f\u601d\u3042\u308a\u300d\u3068\u3055\u308c\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u514d\u9664\u306b\u306f\u300c\u7d0d\u4ed8\u3059\u308b\u610f\u601d\u300d\u304c\u6cd5\u7684\u306b\u3082\u91cd\u8996\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5224\u5b9a\u57fa\u6e96\u304c\u300c\u904e\u53bb1\u5e74\u4ee5\u5185\u306b\u554f\u984c\u304c\u306a\u304b\u3063\u305f\u304b\u300d\u3068\u300c1\u304b\u6708\u4ee5\u5185\u306e\u7d0d\u4ed8\u304b\u3069\u3046\u304b\u300d\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n

\n

\u203b\u53c2\u8003<\/span><\/span><\/p>\n

\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\u516d\u5341\u4e03\u6761<\/span><\/strong><\/a><\/p>\n

\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u7b2c\u4e8c\u5341\u4e03\u6761\u306e\u4e8c<\/span><\/span><\/strong><\/a><\/p>\n<\/div>\n

3-2.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u91d1\u984d\u304c5,000\u5186\u672a\u6e80\u306e\u5834\u5408<\/h3>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8a08\u7b97\u4e0a5,000\u5186\u672a\u6e80\u306b\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u306f\u5207\u308a\u6368\u3066\u3089\u308c\u3001\u7d50\u679c\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n

\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c119\u6761\u7b2c4\u9805\u306b\u306f\u3001\u52a0\u7b97\u7a0e\u306e\u91d1\u984d\u304c5,000\u5186\u672a\u6e80\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5168\u984d\u3092\u5207\u308a\u6368\u3066\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u91d1\u984d\u7684\u306b\u8efd\u5fae\u306a\u9055\u53cd\u306b\u3064\u3044\u3066\u306f\u3001\u52a0\u7b97\u7a0e\u305d\u306e\u3082\u306e\u3092\u8ab2\u3055\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u7684\u5224\u65ad\u3067\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u7d0d\u4ed8\u9045\u308c\u306b\u5bfe\u3059\u308b\u672c\u7a0e\u304c3\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u539f\u524710\uff05\u306e\u52a0\u7b97\u7a0e\u306f3,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f5,000\u5186\u672a\u6e80\u306e\u305f\u3081\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u984d\u304c5,000\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u81ea\u52d5\u7684\u306b\u52a0\u7b97\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u305a\u3001\u7d0d\u4ed8\u306f\u672c\u7a0e\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002\u5c0f\u898f\u6a21\u306a\u30df\u30b9\u306b\u5bfe\u3059\u308b\u6551\u6e08\u898f\u5b9a\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

3-3.\u5927\u898f\u6a21\u707d\u5bb3\u3084\u901a\u4fe1\u7db2\u306e\u65ad\u7d76\u306a\u3069\u6b63\u5f53\u306a\u7406\u7531\u304c\u3042\u3063\u305f\u5834\u5408<\/h3>\n

\u5927\u898f\u6a21\u707d\u5bb3\u3084\u901a\u4fe1\u30fb\u4ea4\u901a\u306e\u9014\u7d76\u306a\u3069\u306b\u3088\u308a\u3084\u3080\u3092\u5f97\u305a\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n

\u56fd\u7a0e\u901a\u5247\u6cd5\u3067\u306f\u3001\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u65e8\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u306b\u306f\u3001\u5730\u9707\u30fb\u53f0\u98a8\u30fb\u8c6a\u96e8\u7b49\u306e\u81ea\u7136\u707d\u5bb3\u3084\u3001\u505c\u96fb\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u969c\u5bb3\u306b\u3088\u3063\u3066\u96fb\u5b50\u7d0d\u4ed8\u304c\u56f0\u96e3\u3060\u3063\u305f\u30b1\u30fc\u30b9\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u7d0d\u4ed8\u610f\u601d\u306f\u3042\u3063\u3066\u3082\u3001\u7269\u7406\u7684\u306b\u4e0d\u53ef\u80fd\u3067\u3042\u3063\u305f\u3068\u8a8d\u5b9a\u3055\u308c\u308c\u3070\u3001\u8ab2\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u4e0d\u53ef\u6297\u529b\u306b\u3088\u308b\u9045\u5ef6\u306b\u306f\u53b3\u683c\u306a\u8cac\u4efb\u3092\u554f\u308f\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u8a2d\u8a08\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u81ea\u7136\u707d\u5bb3\u7b49\u306e\u88ab\u5bb3\u306b\u906d\u3063\u305f\u969b\u306f\u7a0e\u52d9\u7f72\u306b\u4e8b\u60c5\u8aac\u660e\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

4.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3068\u4ed6\u306e\u52a0\u7b97\u7a0e\u3068\u306e\u9055\u3044<\/h2>\n

\u52a0\u7b97\u7a0e\u306b\u306f\u300c\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u300d\u4ee5\u5916\u306b\u3082\u3001\u300c\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u3084\u300c\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u306a\u3069\u3001\u72b6\u6cc1\u3054\u3068\u306b\u7570\u306a\u308b\u7a2e\u985e\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u300c\u7a0e\u91d1\u3092\u6b63\u3057\u304f\u7d0d\u3081\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u300d\u3067\u3059\u304c\u3001\u5bfe\u8c61\u3068\u306a\u308b\u884c\u70ba\u3084\u8ab2\u7a0e\u7387\u3001\u514d\u9664\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3092\u542b\u3080\u4e3b\u306a\u52a0\u7b97\u7a0e\u306e\u9055\u3044<\/span><\/strong>\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n

\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6bd4\u8f03\u8868<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
\u9805\u76ee<\/span><\/strong><\/td>\n\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/span><\/strong><\/td>\n\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/strong><\/td>\n\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/strong><\/td>\n<\/tr>\n
\u5bfe\u8c61\u3068\u306a\u308b\u884c\u70ba<\/strong><\/td>\n\u7d0d\u671f\u9650\u307e\u3067\u306b\u56fd\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f<\/td>\n\u7533\u544a\u3057\u305f\u7a0e\u984d\u304c\u3001\u5b9f\u969b\u306e\u7a0e\u984d\u3088\u308a\u5c11\u306a\u304b\u3063\u305f<\/td>\n\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f<\/td>\n<\/tr>\n
\u57fa\u672c\u7a0e\u7387<\/strong><\/td>\n\u539f\u5247\uff1a10\uff05<\/td>\n\u539f\u5247\uff1a10\uff05\uff08\u203b1\uff09<\/td>\n\u539f\u5247\uff1a15<\/span>\uff05\uff08\u203b3\uff09<\/td>\n<\/tr>\n
\u8efd\u6e1b\u7a0e\u7387<\/strong><\/td>\n\u81ea\u4e3b\u7d0d\u4ed8\uff1a5\uff05<\/td>\n\u4fee\u6b63\u7533\u544a\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d\uff1a5\uff05\uff08\u203b2\uff09<\/td>\n\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d\u306b\u671f\u9650\u5f8c\u7533\u544a\uff1a10\uff05\uff08\u203b4\uff09<\/td>\n<\/tr>\n
\u514d\u9664<\/strong><\/td>\n\u6b63\u5f53\u306a\u7406\u7531\u3042\u308a\uff0f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u671f\u9650\u5f8c1\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\uff0f\u52a0\u7b97\u7a0e\u304c\u5c11\u984d\u306e\u5834\u5408\u306a\u3069<\/td>\n\u52a0\u7b97\u7a0e\u304c\u5c11\u984d\u306a\u5834\u5408\u306a\u3069<\/span><\/td>\n\u6b63\u5f53\u306a\u7406\u7531\u3042\u308a\uff0f<\/span>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u671f\u9650\u5f8c1\u30f6\u6708\u4ee5\u5185\u306b\u7533\u544a\u00a0\uff0f\u52a0\u7b97\u7a0e\u304c\u5c11\u984d\u306a\u5834\u5408\u306a\u3069<\/td>\n<\/tr>\n
\u91cd\u52a0\u7b97\u7a0e\u306e\u9069\u7528<\/strong><\/td>\n\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u308c\u307035\uff05\u306e\u7a0e\u7387\u3067\u9069\u7528\u3055\u308c\u308b<\/td>\n\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u308c\u307035\uff05\u306e\u7a0e\u7387\u3067\u9069\u7528\u3055\u308c\u308b<\/td>\n\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u308c\u307040\uff05\u306e\u7a0e\u7387\u3067\u9069\u7528\u3055\u308c\u308b<\/td>\n<\/tr>\n
\u8ab2\u7a0e\u5bfe\u8c61\u306e\u7a0e\u91d1\u7a2e\u5225<\/strong><\/td>\n\u4e3b\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u5bfe\u3059\u308b<\/span>\u7d0d\u4ed8\u7fa9\u52d9\u578b\u306e\u7a0e\u91d1<\/td>\n\u6cd5\u4eba\u7a0e\u30fb\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u306b\u3088\u308b\u7a0e\u91d1<\/span><\/td>\n\u6cd5\u4eba\u7a0e\u30fb\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u306b\u3088\u308b\u7a0e\u91d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u203b1\uff1a\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u5897\u52a0\u7a0e\u984d\u304c50\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u300150\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u5bfe\u3057\u306615\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e00\u5b9a\u8981\u4ef6\u3067\u7a0e\u91d1\u3078\u306e\u52a0\u7b97\u6709\u3002<\/p>\n

\u203b2\uff1a\u4fee\u6b63\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d\u306e\u5834\u5408\u3001\u304b\u3064\u3001\u5897\u52a0\u7a0e\u984d\u304c50\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u300150\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u5bfe\u3057\u306610\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e00\u5b9a\u8981\u4ef6\u3067\u7a0e\u91d1\u3078\u306e\u52a0\u7b97\u6709\u3002<\/p>\n

\u203b3\uff1a50\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f20\uff05\u3002<\/p>\n

\u203b4\uff1a50\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f15\uff05\u3002<\/p>\n

4-1.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u300c\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u3092\u6255\u3063\u3066\u3044\u306a\u3044\u300d\u3053\u3068\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3<\/h3>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306b\u3001\u300c\u7533\u544a\u3088\u308a\u3082\u7d0d\u4ed8\u300d\u304c\u4e3b\u306a\u7fa9\u52d9\u3068\u306a\u308b\u7a0e\u91d1\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7d0d\u671f\u5f8c\u3059\u3050\u306b\u81ea\u4e3b\u7684\u306b\u7d0d\u4ed8\u3059\u308c\u30705\uff05\u306b\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u65e9\u671f\u5bfe\u5fdc\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n

4-2.\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u300c\u7533\u544a\u306f\u3057\u305f\u304c\u5c11\u306a\u304b\u3063\u305f\u300d\u5834\u5408\u306b\u767a\u751f<\/h3>\n

\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u6f0f\u308c\u3084\u7d4c\u8cbb\u306e\u8a08\u4e0a\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u539f\u5247\u306f\u672c\u7a0e\u306e10\uff05\u3067\u3059\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3048\u3070\u3001\u52a0\u7b97\u7a0e\u306f5\uff05\u306b\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

4-3.\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u300c\u305d\u3082\u305d\u3082\u7533\u544a\u3057\u3066\u3044\u306a\u3044\u300d\u5834\u5408\u306b\u767a\u751f<\/h3>\n

\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u7533\u544a\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u3001\u539f\u5247\u3068\u3057\u306615\uff05\u3068\u3044\u3046\u9ad8\u3044\u7a0e\u7387\u306e\u52a0\u7b97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u308c\u3070\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306b\u4ee3\u308f\u3063\u3066\u91cd\u52a0\u7b97\u7a0e\u304c\u7a0e\u738740%\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u3001\u52a0\u7b97\u7a0e\u306f\u300c\u4f55\u3092\u6020\u3063\u305f\u304b\u300d\u306b\u3088\u3063\u3066\u8ab2\u3055\u308c\u308b\u7a2e\u985e\u3084\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n

\u3044\u305a\u308c\u306e\u52a0\u7b97\u7a0e\u3082\u3001\u81ea\u4e3b\u7684\u306a\u4fee\u6b63\u3084\u65e9\u671f\u5bfe\u5fdc\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u30df\u30b9\u306b\u6c17\u3065\u3044\u305f\u3089\u3001\u3059\u3050\u306b\u884c\u52d5\u3092\u8d77\u3053\u3059\u3053\u3068\u3067\u3001\u640d\u5931\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

5.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u4f1a\u8a08\u4e0a\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u79df\u7a0e\u516c\u8ab2<\/h2>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4f1a\u8a08\u4e0a\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/span><\/strong>\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4e0a\u306f\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u3068\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\n

\u25ce\u30dd\u30a4\u30f3\u30c8<\/p>\n

\u5229\u76ca\u8a08\u7b97\u4e0a\u3067\u306f\u7d4c\u8cbb\u306b\u306a\u308b\u304c\u3001\u7a0e\u91d1\u8a08\u7b97\u4e0a\u306f\u7d4c\u8cbb(\u640d\u91d1)\u306b\u306a\u3089\u306a\u3044\u8cbb\u7528\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u91d1\u8a08\u7b97\u306e\u969b\u306b\u3001\u3053\u3046\u3057\u305f\u8cbb\u7528\u3092\u7701\u304f\u884c\u70ba\u3092\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u901a\u5e38\u3001\u7d4c\u8cbb\u3092\u6255\u3046\u307b\u3069\u7a0e\u91d1\u306f\u5b89\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u8a72\u5f53\u3059\u308b\u8cbb\u7528\u3092\u652f\u6255\u3063\u305f\u969b\u306f\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5c65\u884c\u304c\u9045\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6255\u3048\u3070\u6255\u3046\u307b\u3069\u3001\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u3068\u3044\u3046\u4e8b\u614b\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3044\u3046\u65b9\u6cd5\u3067\u8abf\u6574\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3068\u3057\u30661\u4e07\u5186\u3092\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u3001\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u501f\u65b9\u306b\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3001\u8cb8\u65b9\u306b\u300c\u73fe\u91d1\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\n

\u501f\u65b9\uff1a\u79df\u7a0e\u516c\u8ab2 10,000\u5186<\/strong><\/p>\n

\u8cb8\u65b9\uff1a\u73fe\u91d1 10,000\u5186<\/strong><\/p>\n<\/div>\n

\u3053\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u3001\u6c7a\u7b97\u6642\u306b\u306f\u5225\u8868\u8abf\u6574\u306b\u3088\u308a\u3001\u7a0e\u52d9\u4e0a\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3067\u51e6\u7406\u3057\u307e\u3059\u304c\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\u3092\u5fd8\u308c\u305a\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u6642\u306b\u306f\u5fd8\u308c\u305a\u306b\u8abf\u6574\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u6c7a\u7b97\u66f8\u4f5c\u6210\u306b\u304a\u3051\u308b\u7d4c\u7406\u51e6\u7406\u3068\u3001\u7533\u544a\u66f8\u4f5c\u6210\u306b\u304a\u3051\u308b\u7a0e\u52d9\u51e6\u7406\u3092\u304d\u3061\u3093\u3068\u5207\u308a\u5206\u3051\u308b\u3053\u3068\u304c\u3001\u8aa4\u308a\u306e\u306a\u3044\u5bfe\u5fdc\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

6.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u305f\u3044\u5834\u5408\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044<\/h2>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u3001\u305f\u3068\u3048\u4e00\u6642\u7684\u306a\u624b\u7d9a\u304d\u30df\u30b9\u3067\u3042\u3063\u3066\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u591a\u984d\u306e\u8ca0\u62c5\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u3046\u3057\u305f\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u3088\u3046\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u9632\u3050\u306b\u306f\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u65e5\u5e38\u7684\u306a\u4f1a\u8a08\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u304c\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n

\u7a0e\u7406\u58eb\u306f\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3061\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u8c4a\u5bcc\u306a\u898b\u8b58\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u4ed8\u671f\u9650\u306e\u7ba1\u7406\u4f53\u5236\u306e\u6574\u5099\u3084\u3001\u7d0d\u4ed8\u6f0f\u308c\u3092\u9632\u3050\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u65bd\u7b56\uff08\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u3084\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u4f5c\u6210\u3001\u7d0d\u4ed8\u624b\u7d9a\u304d\u306e\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u7ba1\u7406\u306a\u3069\uff09\u306e\u63d0\u6848\u7b49\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u4e0b\u3052\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u7a0e\u52d9\u30b7\u30b9\u30c6\u30e0\u3084\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u30fb\u6d3b\u7528\u3092\u6307\u5c0e\u3057\u3001\u4eba\u70ba\u7684\u306a\u30df\u30b9\u3092\u81ea\u52d5\u5316\u3067\u9632\u6b62\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/strong>\u3067\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u542b\u3081\u305f\u5e45\u5e83\u3044\u7a0e\u52d9\u51e6\u7406\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u304f\u308c\u308b\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u30df\u30b9\u306e\u4e88\u9632\u306f\u3082\u3061\u308d\u3093\u3001\u4e07\u304c\u4e00\u306e\u767a\u751f\u6642\u306b\u3082\u8fc5\u901f\u306b\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n

\u56fd\u7a0e\u5e81OB\u304c90\u540d\u4ee5\u4e0a\u5728\u7c4d\u3057\u3066\u3044\u308b\u30d7\u30ed\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u4e0d\u5b89\u3092\u8efd\u6e1b\u3057\u3001\u9069\u5207\u306a\u7a0e\u52d9\u624b\u7d9a\u304d\u3084\u5bfe\u5fdc\u304c\u53ef\u80fd<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u304a\u60a9\u307f\u306e\u969b\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9<\/span><\/strong>\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n

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

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7d0d\u4ed8\u9045\u5ef6\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u672c\u7a0e\u984d\u306e10\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/strong>\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u671f\u9650\u5f8c1\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u671f\u9650\u304b\u3089\u9045\u308c\u305f\u65e5\u6570\u306b\u5fdc\u3058\u305f\u5ef6\u6ede\u7a0e\u304c\u540c\u6642\u306b\u8ab2\u3055\u308c\u305f\u308a\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306b\u306f\u7a0e\u7387\u304c5\uff05\u306b\u8efd\u6e1b\u3055\u308c\u308b\u63aa\u7f6e\u304c\u3042\u308b\u305f\u3081\u3001\u65e9\u671f\u306e\u5bfe\u5fdc\u304c\u30ab\u30ae\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4eee\u88c5\u3084\u96a0\u853d\u884c\u70ba\u3068\u898b\u306a\u3055\u308c\u305f\u5834\u5408\u306f35\uff05\u306e\u91cd\u52a0\u7b97\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u65e5\u3005\u8aa0\u5b9f\u306a\u5bfe\u5fdc\u3092\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u6982\u8981<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
\u9805\u76ee<\/span><\/strong><\/td>\n\u5185\u5bb9<\/span><\/strong><\/td>\n<\/tr>\n
\u8ab2\u7a0e\u5bfe\u8c61<\/strong><\/td>\n\u6e90\u6cc9\u5fb4\u53ce\u7b49\u306b\u3088\u308b\u56fd\u7a0e\u3092\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u5f8c\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408<\/span><\/td>\n<\/tr>\n
\u539f\u5247\u7a0e\u7387<\/strong><\/td>\n\u672c\u7a0e\u984d\u306e10\uff05<\/td>\n<\/tr>\n
\u514d\u9664<\/strong><\/td>\n\u6b63\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u5834\u5408\uff0f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u671f\u9650\u5f8c1\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\uff0f\u52a0\u7b97\u7a0e\u304c\u5c11\u984d\u306e\u5834\u5408\u306a\u3069<\/td>\n<\/tr>\n
\u91cd\u52a0\u7b97\u7a0e\u306e\u9069\u7528<\/strong><\/td>\n\u4eee\u88c5\u30fb\u96a0\u853d\u306a\u3069\u60aa\u8cea\u306a\u884c\u70ba\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u300135%\u306e\u91cd\u52a0\u7b97\u7a0e\u304c\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u4ee3\u308f\u308a\u306b\u8ab2\u3055\u308c\u308b<\/td>\n<\/tr>\n
\u8abf\u67fb\u901a\u77e5\u524d\u306e\u7d0d\u4ed8<\/strong><\/td>\n\u7d0d\u7a0e\u901a\u77e5\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8efd\u6e1b\u3055\u308c\u30015\uff05\u306e\u7a0e\u7387\u3068\u306a\u308b<\/td>\n<\/tr>\n
\u95a2\u9023\u3059\u308b\u52a0\u7b97\u7a0e\u5236\u5ea6<\/strong><\/td>\n\u7d0d\u671f\u9650\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u3057\u305f\u65e5\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u305f\u5ef6\u6ede\u7a0e\u3082\u3001\u540c\u6642\u306b\u8ab2\u7a0e\u3055\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u306f\u3001\u7a0e\u7406\u58eb\u3068\u306e\u9023\u643a\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3068\u7d4c\u9a13\u3092\u6301\u3064\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3068\u3082\u306b\u3001\u9069\u5207\u306a\u7d0d\u7a0e\u4f53\u5236\u306e\u69cb\u7bc9\u3092\u76ee\u6307\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

\u7a0e\u52d9\u7f72\u304b\u3089\u7a81\u7136\u5c4a\u304f\u300c\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u901a\u77e5\u66f8\u300d\u3002 \u300c\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3068\u306f\u4f55\u304b\uff1f\u300d\u300c\u3044\u3064\u3001\u3069\u3093\u306a\u3068\u304d\u306b\u8ab2\u3055\u308c\u308b\u306e\u304b\uff1f\u300d\u300c\u5ef6\u6ede\u7a0e\u3068\u306f\u4f55\u304c\u9055\u3046\u306e\u304b\uff1f\u300d\u3068\u3044\u3063\u305f\u7591\u554f\u3092\u62b1\u3048\u3001\u4e0d\u5b89\u306b\u99c6\u3089\u308c\u3066\u3053\u306e\u30da\u30fc\u30b8\u306b\u305f\u3069\u308a\u7740\u3044\u305f\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046 […]<\/p>\n","protected":false},"author":12,"featured_media":2424,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-2423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2423","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=2423"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2423\/revisions"}],"predecessor-version":[{"id":2437,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2423\/revisions\/2437"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2424"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}