{"id":2510,"date":"2026-03-09T11:00:49","date_gmt":"2026-03-09T02:00:49","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2510"},"modified":"2026-03-04T13:04:34","modified_gmt":"2026-03-04T04:04:34","slug":"apartment-loan-borrowing-capacity","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/apartment-loan-borrowing-capacity","title":{"rendered":"\u30a2\u30d1\u30fc\u30c8\u30ed\u30fc\u30f3\u306e\u501f\u5165\u53ef\u80fd\u984d\u306f\u3044\u304f\u3089\uff1f\u76ee\u5b89\u3068\u5be9\u67fb\u57fa\u6e96\u3092\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"<p><strong>\u300c\u81ea\u5206\u306e\u5e74\u53ce\u3067\u3001\u30a2\u30d1\u30fc\u30c8\u30ed\u30fc\u30f3\u306f\u3044\u304f\u3089\u307e\u3067\u501f\u308a\u3089\u308c\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/strong><br \/>\n<span style=\"font-size: 16px;\">\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u691c\u8a0e\u3057\u59cb\u3081\u308b\u3068<\/span><strong><span style=\"font-size: 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class=\"f-marker-y\"><strong>\u3056\u3063\u304f\u308a\u3068\u3057\u305f\u76ee\u5b89\u3068\u3057\u3066\u300c\u5e74\u53ce\u306e\u4f55\u500d\u307e\u3067\u501f\u308a\u3089\u308c\u308b\u304b\uff1f\u300d\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u3055\u3089\u306b\u4e00\u6b69\u8e0f\u307f\u8fbc\u307f\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u5be9\u67fb\u306e\u88cf\u5074\u3067\u91cd\u8996\u3057\u3066\u3044\u308b\u300c3\u3064\u306e\u8a55\u4fa1\u30dd\u30a4\u30f3\u30c8\u300d\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n<\/strong><\/span><\/p>\n<p>\u300c\u3053\u306e\u6761\u4ef6\u306a\u3089\u3001\u3069\u306e\u7a0b\u5ea6\u307e\u3067\u501f\u5165\u4f59\u5730\u304c\u3042\u308a\u305d\u3046\u304b\u300d\u3092\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u5f53\u3066\u306f\u3081\u3066\u78ba\u8a8d\u3067\u304d\u308b\u5185\u5bb9\u3067\u3059\u3002\u305c\u3072\u3001\u691c\u8a0e\u4e2d\u306e\u7269\u4ef6\u8cc7\u6599\u3092\u304a\u624b\u5143\u306b\u7528\u610f\u3057\u3066\u8aad\u307f\u9032\u3081\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u5e74\u53ce\u304b\u3089\u898b\u308b\u501f\u5165\u53ef\u80fd\u984d\u306e\u76ee\u5b89<\/h2>\n<p>\u5e74\u53ce\u3060\u3051\u3067\u501f\u5165\u53ef\u80fd\u984d\u304c\u6c7a\u307e\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u521d\u671f\u691c\u8a0e\u3067\u306f\u3001\u300c\u5e74\u53ce\u306e\u4f55\u500d\u307e\u3067\u501f\u308a\u3089\u308c\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u76ee\u5b89\u304c\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u878d\u8cc7\u74b0\u5883\u3067\u306f\u3001\u4e00\u822c\u7684\u306a\u76ee\u5b89\u3068\u3057\u3066<strong><span class=\"f-marker-y\">\u5e74\u53ce\u306e7\u301c10\u500d\u7a0b\u5ea6\u304c\u3001\u501f\u5165\u53ef\u80fd\u984d\u306e\u30dc\u30ea\u30e5\u30fc\u30e0\u30be\u30fc\u30f3<\/span><\/strong>\u3068\u8a00\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u3053\u306e\u8003\u3048\u65b9\u3092\u3082\u3068\u306b\u3001\u5e74\u53ce\u5225\u306e\u501f\u5165\u984d\u306e\u76ee\u5b89\u3092\u65e9\u898b\u8868\u3067\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 20%; background-color: #d1d5d8; text-align: center;\">\u5e74\u53ce\/\u500d\u7387<\/td>\n<td style=\"width: 20%; text-align: center; background-color: #e8f1fb;\">7\u500d<\/td>\n<td style=\"width: 20%; text-align: center; background-color: #dceaf8;\">8\u500d<\/td>\n<td style=\"width: 20%; text-align: center; background-color: #cfe3f5;\">9\u500d<\/td>\n<td style=\"width: 20%; text-align: center; background-color: #bfd8f0;\">10\u500d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; background-color: #efefef; text-align: center;\">300\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">2,100\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">2,400\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">2,700\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">3,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; background-color: #efefef; text-align: center;\">400\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">2,800\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">3,200\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">3,600\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">4,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; background-color: #efefef; text-align: center;\">500\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">3,500\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">4,000\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">4,500\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">5,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; background-color: #efefef; text-align: center;\">600\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">4,200\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">4,800\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">5,400\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">6,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; background-color: #efefef; text-align: center;\">700\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">4,900\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">5,600\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">6,300\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">7,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; background-color: #efefef; text-align: center;\">800\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">5,600\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">6,400\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">7,200\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">8,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; background-color: #efefef; text-align: center;\">900\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">6,300\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">7,200\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">8,100\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">9,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; background-color: #efefef; text-align: center;\">1,000\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">7,000\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">8,000\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">9,000\u4e07\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">1\u5104\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3082\u3061\u308d\u3093\u3001\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u76ee\u5b89\u306e\u6570\u5b57\u306b\u904e\u304e\u307e\u305b\u3093\u3002<br \/>\n\u5b9f\u969b\u306b\u306f\u91d1\u878d\u6a5f\u95a2\u306f\u3088\u308a\u8907\u96d1\u306a\u30ed\u30b8\u30c3\u30af\u3067\u501f\u5165\u53ef\u80fd\u984d\u3092\u7b97\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u6700\u7d42\u7684\u306a\u878d\u8cc7\u984d\u3092\u5de6\u53f3\u3059\u308b\u8981\u7d20\u306f\u306a\u3093\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u6b21\u7ae0\u3067\u306f\u3001\u501f\u5165\u53ef\u80fd\u984d\u3092\u81ea\u5206\u3067\u8003\u3048\u308b\u969b\u306b\u6b20\u304b\u305b\u306a\u3044\u30013\u3064\u306e\u5be9\u67fb\u30dd\u30a4\u30f3\u30c8\u3092\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>2.\u91d1\u878d\u6a5f\u95a2\u304c\u91cd\u8996\u3059\u308b\uff13\u3064\u306e\u5be9\u67fb\u30dd\u30a4\u30f3\u30c8\u304b\u3089\u307f\u308b\u501f\u5165\u53ef\u80fd\u984d<\/h2>\n<p>\u524d\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u5e74\u53ce\u3092\u57fa\u6e96\u3068\u3057\u305f\u501f\u5165\u984d\u306e\u76ee\u5b89\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u5be9\u67fb\u3067\u306f\u3001\u305d\u306e\u307e\u307e\u63a1\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u300c\u3044\u304f\u3089\u307e\u3067\u306a\u3089\u8cb8\u305b\u308b\u304b\u300d\u3092\u5224\u65ad\u3059\u308b\u969b\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u91cd\u8996\u3059\u308b\u6307\u6a19\u306f\u4e3b\u306b\u6b21\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<p>\u30fb<strong>\u7269\u4ef6\u306e\u53ce\u76ca\u529b\uff08DSCR\uff09<\/strong>\uff1a\u7269\u4ef6\u5358\u4f53\u306e\u53ce\u76ca\u3067\u8fd4\u6e08\u3067\u304d\u308b\u304b<br \/>\n\u30fb<strong>\u7dcf\u5408\u7684\u306a\u652f\u6255\u4f59\u529b\uff08\u8fd4\u6e08\u8ca0\u62c5\u7387\uff09<\/strong>\uff1a\u5e74\u53ce\u3068\u7269\u4ef6\u53ce\u76ca\u3092\u8e0f\u307e\u3048\u3066\u8fd4\u6e08\u306b\u4f59\u88d5\u304c\u3042\u308b\u304b<br \/>\n\u30fb<strong>\u7269\u4ef6\u306e\u8cc7\u7523\u8a55\u4fa1\uff08\u7a4d\u7b97\u8a55\u4fa1\uff09<\/strong>\uff1a\u4e07\u304c\u4e00\u306e\u969b\u306b\u571f\u5730\u3068\u5efa\u7269\u3067\u3044\u304f\u3089\u56de\u53ce\u3067\u304d\u308b\u304b<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8003\u3048\u65b9\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u898b\u306a\u304c\u3089\u3001\u501f\u5165\u53ef\u80fd\u984d\u306e\u76ee\u5b89\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2-1.\u7269\u4ef6\u306e\u53ce\u76ca\u529b\u304b\u3089\u898b\u308b\u501f\u5165\u53ef\u80fd\u984d<\/h3>\n<p><strong>\u300c\u5bb6\u8cc3\u53ce\u5165\u3067\u304d\u3061\u3093\u3068\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u3067\u304d\u308b\u304b\u300d\u3092\u793a\u3059\u6307\u6a19\u3092\u3001<\/strong><span style=\"color: #e25041;\"><strong>\u300cDSCR\u300d<\/strong><strong>\uff08\u501f\u5165\u91d1\u511f\u9084\u4f59\u88d5\u7387\uff09<\/strong><\/span><strong>\u3068\u8a00\u3044\u307e\u3059<\/strong>\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/Wpt9AulZHdax4C60XKsQIkGFo-1766564693.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90%;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>DSCR\u306f\u9ad8\u3044\u307b\u3069\u8fd4\u6e08\u4f59\u529b\u304c\u3042\u308b<\/strong>\u3068\u5224\u65ad\u3055\u308c\u3084\u3059\u304f\u3001<br \/>\n<strong><span class=\"f-marker-y\">\u30a2\u30d1\u30fc\u30c8\u30ed\u30fc\u30f3\u5be9\u67fb\u306b\u304a\u3044\u3066\u306f\u3001<\/span><\/strong>\u200b<strong><span class=\"f-marker-y\">DSCR 1.2\u524d\u5f8c\u304c\u6a19\u6e96\u3068\u3055\u308c\u30011.1\u4ee5\u4e0b\u306f\u878d\u8cc7\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4e0a\u304c\u308a\u30011.3\u4ee5\u4e0a\u306f\u4f59\u88d5\u304c\u3042\u308b\u6c34\u6e96\u3068\u3044\u3048\u307e\u3059\u3002\u200b<\/span><\/strong><\/p>\n<p>\u3053\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b<strong><span style=\"color: #e25041;\">\u5e74\u9593\u7d14\u53ce\u76ca\uff08NOI\uff09<\/span><\/strong>\u306f\u3001<strong>\u5bb6\u8cc3\u53ce\u5165\u304b\u3089\u7a7a\u5ba4\u640d\u5931\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u306e\u8af8\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e<\/strong>\u3067\u3059\u3002<br \/>\n\u3056\u3063\u304f\u308a\u3001<strong>\u6e80\u984d\u5bb6\u8cc3\u306e60\uff05\u7a0b\u5ea6<\/strong>\u3068\u3057\u3066\u304a\u3051\u3070\u5805\u5b9f\u3067\u3057\u3087\u3046\u3002<br \/>\n<span style=\"font-size: 16px;\">\u4ee5\u4e0b\u306e\u8868\u306f\u3001DSCR\u304c1.1\u30011.2\u30011.3\u306e\u5834\u5408\u306e\u501f\u5165\u984d\u306e\u76ee\u5b89\u8868\u3067\u3059\u3002<\/span><br \/>\n\u691c\u8a0e\u4e2d\u306e\u7269\u4ef6\u306e\u5bb6\u8cc3\u53ce\u5165\u3092\u5f53\u3066\u306f\u3081\u3066\u3001\u7121\u7406\u306e\u306a\u3044\u501f\u5165\u76ee\u5b89\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u8a66\u7b97\u6761\u4ef6\u3011\u5e74\u9593\u7d14\u53ce\u76ca\uff08NOI\uff09\uff1a\u6e80\u5ba4\u5bb6\u8cc3\u306e60\uff05<br \/>\n\u3010\u30ed\u30fc\u30f3\u6761\u4ef6\u3011\u91d1\u52293.0\uff05\u3001\u671f\u959330\u5e74\u3001\u5143\u5229\u5747\u7b49\u8fd4\u6e08\uff08\u30dc\u30fc\u30ca\u30b9\u8fd4\u6e08\u306a\u3057\uff09<\/p>\n<table style=\"width: 98%; margin-right: calc(2%);\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 20.8333%; text-align: center; background-color: #d1d5d8;\"><span style=\"color: #333333;\">\u5e74\u9593<\/span><br \/>\n<span style=\"color: #333333;\">\u5bb6\u8cc3\u53ce\u5165<\/span><\/td>\n<td style=\"width: 15.7633%; text-align: center; background-color: #efefef;\">\u5e74\u9593\u7d14\u53ce\u76ca<br \/>\n\uff08NOI)<\/td>\n<td style=\"width: 20.9147%; text-align: center; background-color: #bfd8f0;\">DSCR1.1<\/td>\n<td style=\"width: 21.7936%; text-align: center; background-color: #dceaf8;\">DSCR1.2<\/td>\n<td style=\"width: 20.6218%; text-align: center; background-color: #e8f1fb;\">DSCR1.3<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%; text-align: center; background-color: #f2f2f2;\"><span style=\"color: #333333;\">300\u4e07\u5186<\/span><\/td>\n<td style=\"width: 15.7633%; text-align: center;\">180\u4e07\u5186<\/td>\n<td style=\"width: 20.9147%; text-align: center;\">3,230<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 21.7936%; text-align: center;\">2,960<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 20.6218%; text-align: center;\">2,730<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%; text-align: center; background-color: #f2f2f2;\">400\u4e07\u5186<\/td>\n<td style=\"width: 15.7633%; text-align: center;\">240\u4e07\u5186<\/td>\n<td style=\"width: 20.9147%; text-align: center;\">4,310<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 21.7936%; text-align: center;\">3,950<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 20.6218%; text-align: center;\">3,650<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%; text-align: center; background-color: #f2f2f2;\">500\u4e07\u5186<\/td>\n<td style=\"width: 15.7633%; text-align: center;\">300\u4e07\u5186<\/td>\n<td style=\"width: 20.9147%; text-align: center;\">5,390<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 21.7936%; text-align: center;\">4,940<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 20.6218%; text-align: center;\">4,560<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%; text-align: center; background-color: #f2f2f2;\">600\u4e07\u5186<\/td>\n<td style=\"width: 15.7633%; text-align: center;\">360\u4e07\u5186<\/td>\n<td style=\"width: 20.9147%; text-align: center;\">6,470<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 21.7936%; text-align: center;\">5,930<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 20.6218%; text-align: center;\">5,470<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%; text-align: center; background-color: #f2f2f2;\">700\u4e07\u5186<\/td>\n<td style=\"width: 15.7633%; text-align: center;\">420\u4e07\u5186<\/td>\n<td style=\"width: 20.9147%; text-align: center;\">7,540<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 21.7936%; text-align: center;\">6,910<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 20.6218%; text-align: center;\">6,380<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%; text-align: center; background-color: #f2f2f2;\">800\u4e07\u5186<\/td>\n<td style=\"width: 15.7633%; text-align: center;\">480\u4e07\u5186<\/td>\n<td style=\"width: 20.9147%; text-align: center;\">8,630<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 21.7936%; text-align: center;\">7,910<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 20.6218%; text-align: center;\">7,300<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%; text-align: center; background-color: #f2f2f2;\">900\u4e07\u5186<\/td>\n<td style=\"width: 15.7633%; text-align: center;\">540\u4e07\u5186<\/td>\n<td style=\"width: 20.9147%; text-align: center;\">9,700<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 21.7936%; text-align: center;\">8,890<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<td style=\"width: 20.6218%; text-align: center;\">8,210<span style=\"font-size: medium;\">\u4e07\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px;\">\u203b\u4e07\u5186\u672a\u6e80\u56db\u6368\u4e94\u5165<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u203b\u5b9f\u969b\u306e\u5be9\u67fb\u57fa\u6e96\u3084\u91d1\u5229\u8a2d\u5b9a\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u672c\u8868\u306f\u3042\u304f\u307e\u3067\u3001\u5bb6\u8cc3\u53ce\u5165\u306b\u5bfe\u3059\u308b\u8fd4\u6e08\u984d\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u53c2\u8003\u5024\u3068\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h3>2-2.\u7dcf\u5408\u7684\u306a\u652f\u6255\u4f59\u529b\u304b\u3089\u898b\u308b\u501f\u5165\u53ef\u80fd\u984d<\/h3>\n<p>\u5148\u307b\u3069\u8aac\u660e\u3057\u305fDSCR\u3068\u3044\u3046\u6307\u6a19\u306f\u3001\u7269\u4ef6\u5358\u72ec\u306e\u53ce\u76ca\u6027\u3092\u898b\u308b\u3082\u306e\u3067\u3057\u305f\u3002<br \/>\n\u6b21\u306f\u3001\u500b\u4eba\u306e\u5e74\u53ce\u3082\u8e0f\u307e\u3048\u305f\u300c\u652f\u6255\u3044\u4f59\u529b\u300d\u3068\u3044\u3046\u8996\u70b9\u304b\u3089\u501f\u5165\u53ef\u80fd\u984d\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u652f\u6255\u3044\u4f59\u529b\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u7528\u3044\u3089\u308c\u308b\u6307\u6a19\u306e\u4e00\u3064\u304c\u3001<span style=\"color: #e25041;\"><strong>\u300c\u8fd4\u6e08\u8ca0\u62c5\u7387\u300d<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>\u30a2\u30d1\u30fc\u30c8\u30ed\u30fc\u30f3\u306f\u3001\u7269\u4ef6\u304c\u751f\u307f\u51fa\u3059\u5bb6\u8cc3\u53ce\u5165\u3092\u8fd4\u6e08\u306e\u539f\u8cc7\u3068\u3059\u308b\u305f\u3081\u3001\u672c\u6765\u7684\u306b\u306f\u7269\u4ef6\u306e\u53ce\u76ca\u6027\u3092\u4e3b\u8ef8\u306b\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u5b9f\u969b\u306e\u5be9\u67fb\u3067\u306f\u3001\u7a7a\u5ba4\u304c\u7d9a\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u501f\u4e3b\u672c\u4eba\u306e\u53ce\u5165\u304b\u3089\u4e00\u5b9a\u7a0b\u5ea6\u306e\u8fd4\u6e08\u3092\u7d99\u7d9a\u3067\u304d\u308b\u304b\u3068\u3044\u3046\u70b9\u3082\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a<strong>\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u5bb6\u8cc3\u53ce\u5165\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u501f\u4e3b\u672c\u4eba\u306e\u5e74\u53ce\u3092\u542b\u3081\u305f\u300c\u652f\u6255\u3044\u306e\u4f59\u88d5\u300d\u304c\u3069\u306e\u7a0b\u5ea6\u3042\u308b\u304b\u3092\u898b\u3066\u3044\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u652f\u6255\u3044\u4f59\u529b\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u7528\u3044\u3089\u308c\u308b\u6307\u6a19\u306e\u4e00\u3064\u304c\u3001<span style=\"color: #e25041;\"><strong>\u300c\u8fd4\u6e08\u8ca0\u62c5\u7387\u300d<\/strong><\/span>\u3067\u3059\u3002<br \/>\n\u3053\u308c\u306f\u3001<span style=\"font-size: 16px;\">\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u8fd4\u6e08\u984d\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u793a\u3059\u6307\u6a19\u3067\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/MLtslEV8UIvgiwzHe2GrTxFbq-1766220836.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u203b\u5e74\u9593\u30ed\u30fc\u30f3\u8fd4\u6e08\u984d\u306b\u306f\u3001\u691c\u8a0e\u4e2d\u306e\u7269\u4ef6\u3060\u3051\u3067\u306a\u304f\u3001\u65e2\u5b58\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3084\u30de\u30a4\u30ab\u30fc\u30ed\u30fc\u30f3\u7b49\u306e\u8fd4\u6e08\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u8fd4\u6e08\u8ca0\u62c5\u7387\u306e\u57fa\u6e96\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u5be9\u67fb\u3067\u4e00\u822c\u7684\u3068\u3055\u308c\u308b<strong><span class=\"f-marker-y\">35\uff05<\/span><\/strong><strong><span class=\"f-marker-y\">\u524d\u5f8c<\/span><\/strong>\u3092\u4e00\u3064\u306e\u76ee\u5b89\u3068\u3057\u3066\u8003\u3048\u308b\u3068\u5805\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001<span style=\"color: #e25041;\"><strong>\u9280\u884c\u304c\u8a55\u4fa1\u3059\u308b\u300c\u5bb6\u8cc3\u53ce\u5165\u300d\u306e\u91d1\u984d<\/strong><\/span>\u3067\u3059\u3002<br \/>\n<strong><span class=\"f-marker-y\">\u5bb6\u8cc3\u53ce\u5165\u306f\u6e80\u984d\u3067\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u306f\u7a00\u3067\u3001\u7a7a\u5ba4\u30ea\u30b9\u30af\u3084\u8af8\u7d4c\u8cbb\u3092\u8003\u616e\u3057\u3066\u3001\u3042\u3089\u304b\u3058\u3081\u672c\u6765\u306e\u5bb6\u8cc3\u3088\u308a\u4f4e\u304f\u898b\u7a4d\u3082\u3063\u3066\u5be9\u67fb\u3055\u308c\u308b<\/span><\/strong>\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u969b\u306fDSCR\u306e\u6642\u3068\u540c\u69d8\u3001\u5bb6\u8cc3\u53ce\u5165\u3092\u3042\u3048\u3066\u300c60\uff05\u300d\u7a0b\u5ea6\u306b\u5272\u308a\u5f15\u3044\u3066\u8a08\u7b97\u3059\u308b<\/strong>\u306e\u304c\u3001\u7121\u7406\u306e\u306a\u3044\u501f\u5165\u984d\u3092\u77e5\u308b\u305f\u3081\u306e\u5b89\u5168\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\"><strong>\uff1c\u6ce8\u610f\uff1e\u30b5\u30d6\u30ea\u30fc\u30b9\uff08\u4e00\u62ec\u501f\u308a\u4e0a\u3052\uff09\u306a\u3089\u5be9\u67fb\u304c\u6709\u5229\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/strong><\/p>\n<p>\u300c\u30b5\u30d6\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u4ed8\u3044\u3066\u3044\u308b\u304b\u3089\u7a7a\u5ba4\u30ea\u30b9\u30af\u306f\u306a\u3044\u300d\u3068\u601d\u3044\u304c\u3061\u3067\u3059\u304c\u3001\u5fc5\u305a\u3057\u3082\u878d\u8cc7\u5be9\u67fb\u3067\u5b89\u5168\u3060\u3068\u8a55\u4fa1\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3092\u524d\u63d0\u306b\u53b3\u3057\u304f\u5be9\u67fb\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u8cc3\u6599\u4e0b\u843d\u30ea\u30b9\u30af<\/strong>\uff1a\u5c06\u6765\u7684\u306b\u8cc3\u6599\u304c\u4e0b\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u6e1b\u984d\u6761\u9805\u306e\u5b58\u5728\uff09<\/p>\n<p><strong>\u30fb\u904b\u55b6\u4f1a\u793e\u306e\u5b58\u7d9a\u30ea\u30b9\u30af<\/strong>\uff1a\u9577\u671f\u5951\u7d04\u3067\u3082\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u5012\u7523\u30fb\u64a4\u9000\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u30b5\u30d6\u30ea\u30fc\u30b9\u5951\u7d04\u3067\u3042\u3063\u3066\u3082\u901a\u5e38\u306e\u7269\u4ef6\u3068\u540c\u69d8\u306e\u5be9\u67fb\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u7269\u4ef6\u306e\u5bb6\u8cc3\u8a2d\u5b9a\u304c\u5468\u8fba\u76f8\u5834\u3068\u304b\u3051\u96e2\u308c\u3066\u3044\u306a\u3044\u304b\u306a\u3069\u3001\u7269\u4ef6\u305d\u306e\u3082\u306e\u306e\u5b9f\u529b\u304c\u53b3\u3057\u304f\u898b\u3089\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<h3>2-3.\u7269\u4ef6\u306e\u8cc7\u7523\u8a55\u4fa1\u304b\u3089\u898b\u308b\u501f\u5165\u53ef\u80fd\u984d<\/h3>\n<p>\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u4e07\u304c\u4e00\u501f\u4e3b\u304c\u8fd4\u6e08\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u878d\u8cc7\u7269\u4ef6\u3092\u58f2\u5374\u3057\u3066\u50b5\u52d9\u3092\u56de\u53ce\u3057\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<strong><span class=\"f-marker-y\">\u300c\u7269\u4ef6\u306e\u8a55\u4fa1\u984d\u300d\u4ee5\u4e0a\u306e\u501f\u5165\u306f\u30cf\u30fc\u30c9\u30eb\u304c\u4e0a\u304c\u308b<\/span><\/strong>\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u7269\u4ef6\u8a55\u4fa1\u65b9\u6cd5\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u3054\u81ea\u5206\u3067\u3067\u304d\u308b\u300c\u7a4d\u7b97\u6cd5\u300d\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n<strong>\u3053\u306e\u8a55\u4fa1\u6cd5\u3067\u306f\u3001\u300c\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u300d\u3068\u300c\u571f\u5730\u306e\u8a55\u4fa1\u984d\u300d\u3092\u5206\u3051\u3066\u7b97\u51fa\u3057\u3001\u305d\u306e\u5408\u8a08\u3092\u6c42\u3081\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/fLiTdrxHmlg80MPZkYeC4aR2s-1766222892.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90%;\" class=\"fr-draggable\" \/><\/p>\n<h4>\u30fb\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h4>\n<p>\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u306f\u3001\u300c\u4eca\u3001\u540c\u3058\u5efa\u7269\u3092\u5efa\u3066\u76f4\u3059\u3068\u3044\u304f\u3089\u304b\u300d\u304b\u3089\u3001\u7d4c\u5e74\u306b\u3088\u308b\u4fa1\u5024\u306e\u6e1b\u5c11\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8003\u3048\u65b9\u3092<strong>\u300c\u7a4d\u7b97\u6cd5\u300d<\/strong>\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/TfPKhGWLnZtzCYQbqlHgiuNw8-1766420278.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4ee5\u4e0b\u306e\u7269\u4ef6\u3092\u4f8b\u306b\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u69cb\u9020\uff1a\u6728\u9020\u30a2\u30d1\u30fc\u30c8<br \/>\n\u7bc9\u5e74\u6570\uff1a10\u5e74<br \/>\n\u5ef6\u5e8a\u9762\u7a4d\uff1a300\u33a1<\/p>\n<\/div>\n<p>\u5efa\u7269\u306b\u306f\u6a19\u6e96\u5efa\u7bc9\u8cbb\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\u300c\u540c\u3058\u5efa\u7269\u3092\u4eca\u3001\u65b0\u3057\u304f\u5efa\u3066\u308b\u3068\u3057\u305f\u3089\u30011\u33a1\u3042\u305f\u308a\u3069\u306e\u304f\u3089\u3044\u304b\u304b\u308b\u304b\u300d\u3092\u793a\u3059\u76ee\u5b89\u3067\u3059\u3002<br \/>\n\u6728\u9020\u30a2\u30d1\u30fc\u30c8\u306e\u5834\u5408\u3001\u6a19\u6e96\u5efa\u7bc9\u8cbb\u306f\u304a\u304a\u3080\u306d15\u4e07\u5186\uff0f\u33a1\u524d\u5f8c\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n\u3053\u308c\u3092\u7528\u3044\u3066\u518d\u8abf\u9054\u4fa1\u683c\uff08\u5efa\u3066\u76f4\u3057\u305f\u3089\u3044\u304f\u3089\u304b\u304b\u308b\u304b\uff09\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u6c42\u3081\u305f\u518d\u8abf\u9054\u4fa1\u683c\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u3066\u3001\u7d4c\u5e74\u5206\u306e\u6e1b\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u7a0e\u52d9\u4e0a\u300c\u3053\u306e\u5efa\u7269\u306f\u4f55\u5e74\u3067\u4fa1\u5024\u304c\u306a\u304f\u306a\u308b\u304b\u300d\u3092\u5b9a\u3081\u305f\u5e74\u6570\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u2460\u518d\u8abf\u9054\u4fa1\u683c\u3092\u51fa\u3059<\/strong><br \/>\n\u6a19\u6e96\u5efa\u7bc9\u8cbb15\u4e07\u5186\uff0f\u33a1 \u00d7 \u5ef6\u3079\u5e8a\u9762\u7a4d300\u33a1\uff1d 4,500\u4e07\u5186<br \/>\n<strong>\u2461 \u7d4c\u5e74\u306b\u3088\u308b\u6e1b\u4fa1\u3092\u8003\u3048\u308b<\/strong><br \/>\n\u6728\u9020\u5efa\u7269\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f22\u5e74\u3067\u3059\u3002<br \/>\n\u7bc910\u5e74\u306e\u5834\u5408\u3001\u6b8b\u308a\u8010\u7528\u5e74\u6570\u306f12\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6b8b\u5b58\u5e74\u6570 \u00f7 \u8010\u7528\u5e74\u6570 \uff1d 12\u5e74 \u00f7 22\u5e74<br \/>\n<strong>\u2462 \u5efa\u7269\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b<\/strong><br \/>\n4,500\u4e07\u5186 \u00d7\uff0812 \u00f7 22\uff09\uff1d \u7d042,455\u4e07\u5186<\/p>\n<\/div>\n<p>\u3053\u306e\u7269\u4ef6\uff08\u6728\u9020\u30fb\u7bc910\u5e74\u30fb\u5ef6\u3079\u5e8a300\u33a1\uff09\u306e\u5efa\u7269\u8a55\u4fa1\u984d\u306f\u7d042,455\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<span class=\"f-marker-y\">\u5efa\u7269\u69cb\u9020\u306b\u3088\u3063\u3066\u6a19\u6e96\u5efa\u7bc9\u8cbb\u3084\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u7570\u306a\u308a\u307e\u3059<\/span>\u3002<br \/>\n\u4e00\u822c\u7684\u306b\u306f\u3001\u5efa\u7bc9\u8cbb\u53ca\u3073\u8010\u7528\u5e74\u6570\u306f\u3001\u6728\u9020\uff1c \u8efd\u91cf\u9244\u9aa8\uff1cRC \u00a0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u30fb\u8def\u7dda\u4fa1\u306b\u3088\u308b\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h4>\n<p>\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u8003\u3048\u308b\u969b\u306e\u4e00\u3064\u306e\u76ee\u5b89\u304c\u300c\u8def\u7dda\u4fa1\u300d\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/4s82TolezPVbudNqxB7SkpFA1-1766233582.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8def\u7dda\u4fa1\u3068\u306f\u3001\u9053\u8def\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u571f\u5730\u306e\u5358\u4fa1\u306e\u3053\u3068\u3067\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<strong>\u300c\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u300d<\/strong>\u304c\u91d1\u878d\u6a5f\u95a2\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u306f\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u8def\u7dda\u4fa1\uff1a20\u4e07\u5186\uff0f\u33a1<br \/>\n\u571f\u5730\u9762\u7a4d\uff1a100\u33a1<br \/>\n\u3053\u306e\u571f\u5730\u3092\u4f8b\u306b\u3059\u308b\u3068\u3001<br \/>\n20\u4e07\u5186 \u00d7 100\u33a1 \uff1d 2,000\u4e07\u5186<br \/>\n\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u8def\u7dda\u4fa1\u30d9\u30fc\u30b9\u3067\u898b\u305f\u571f\u5730\u8a55\u4fa1\u984d\u306e\u76ee\u5b89\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u5b9f\u969b\u306e\u8a55\u4fa1\u3067\u306f\u3001<br \/>\n\u571f\u5730\u306e\u5f62\u72b6\uff08\u3044\u3073\u3064\u30fb\u7d30\u9577\u3044\u306a\u3069\uff09\u3084\u3001\u89d2\u5730\u30fb\u9593\u53e3\u30fb\u5965\u884c\u304d\u3068\u3044\u3063\u305f\u6761\u4ef6\u306b\u3088\u3063\u3066\u88dc\u6b63\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<span class=\"f-marker-y\">\u8def\u7dda\u4fa1\u306b\u3088\u308b\u8a55\u4fa1\u306f\u6b63\u78ba\u306a\u91d1\u984d\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u76ee\u5b89\u3068\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u4eca\u56de\u8aac\u660e\u3057\u305f\u7a4d\u7b97\u6cd5\u3068\u8def\u7dda\u4fa1\u306b\u3088\u308b\u7269\u4ef6\u8a55\u4fa1\u4ee5\u5916\u306b\u3082\u3001<br \/>\n\u30fb\u53ce\u76ca\u9084\u5143\u6cd5\uff08\u305d\u306e\u7269\u4ef6\u304c\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u751f\u3080\u304b\u3092\u57fa\u6e96\u306b\u3057\u305f\u8a55\u4fa1\uff09<br \/>\n\u30fb\u53d6\u5f15\u4e8b\u4f8b\u6bd4\u8f03\u6cd5\uff08\u5468\u8fba\u306e\u58f2\u8cb7\u4e8b\u4f8b\u3092\u53c2\u8003\u306b\u3057\u305f\u8a55\u4fa1\uff09<\/p>\n<p class=\"attention-p\">\u3068\u3044\u3063\u305f\u8907\u6570\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u91d1\u878d\u6a5f\u95a2\u306f\u7528\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u4e2d\u3067\u6700\u3082\u4f4e\u3044\u8a55\u4fa1\u984d\u3092\u878d\u8cc7\u9650\u5ea6\u984d\u306e\u76ee\u5b89\u3068\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<h2>3.\u501f\u5165\u53ef\u80fd\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u7d20<\/h2>\n<p>\u501f\u5165\u53ef\u80fd\u984d\u306e\u76ee\u5b89\u304c\u308f\u304b\u308b\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u4ed6\u306b\u3082\u501f\u5165\u53ef\u80fd\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u7d20\u306f\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002<br 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class=\"f-marker-y\">\u81ea\u5df1\u8cc7\u91d1\u3092\u3042\u308b\u7a0b\u5ea6\u7528\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u8cc7\u7523\u3068\u501f\u5165\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u6574\u3048\u308b\u610f\u5473\u3067\u91cd\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<h3>3-3.\u500b\u4eba\u5c5e\u6027<\/h3>\n<p><strong>\u500b\u4eba\u5c5e\u6027\u3082\u5be9\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064\u3067\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u3067\u501f\u5165\u53ef\u80fd\u984d\u304c\u6c7a\u307e\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u533b\u5e2b\u3084\u58eb\u696d\u306a\u3069\u306e\u8077\u696d\u306f\u3001\u5b9a\u5e74\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306b\u304f\u3044\u3068\u3044\u3046\u70b9\u3067\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br 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\/>\n\u5897\u7bc9\u306a\u3069\u306b\u3088\u308a\u5f8c\u304b\u3089\u9055\u6cd5\u72b6\u614b\u3068\u306a\u3063\u305f\u7269\u4ef6\u3082\u3001\u878d\u8cc7\u5bfe\u8c61\u5916\u3068\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u305f\u5f8c\u306b\u65b0\u305f\u306a\u5efa\u7bc9\u304c\u3067\u304d\u306a\u3044\u300c\u518d\u5efa\u7bc9\u4e0d\u53ef\u7269\u4ef6\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u62c5\u4fdd\u4fa1\u5024\u304c\u4f4e\u3044\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u878d\u8cc7\u306f\u96e3\u3057\u3044\u3068\u8003\u3048\u3066\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>4-3.\u8010\u7528\u5e74\u6570\u8d85\u904e\u306e\u7bc9\u53e4\u7269\u4ef6<\/h3>\n<p>\u8010\u7528\u5e74\u6570\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u7bc9\u53e4\u7269\u4ef6\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306f\u3001<strong>\u539f\u5247\u3068\u3057\u3066\u7269\u4ef6\u306e\u8010\u7528\u5e74\u6570\u4ee5\u5185\u3067\u878d\u8cc7\u671f\u9593\u3092\u8a2d\u5b9a\u3059\u308b<\/strong>\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u6728\u9020\u30a2\u30d1\u30fc\u30c8\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c22\u5e74\u3068\u77ed\u3044\u305f\u3081\u3001\u7bc9\u53e4\u7269\u4ef6\u306e\u5834\u5408\u3001\u5341\u5206\u306a\u878d\u8cc7\u671f\u9593\u3092\u78ba\u4fdd\u3067\u304d\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u878d\u8cc7\u6761\u4ef6\u304c\u53b3\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u878d\u8cc7\u304c\u7d76\u5bfe\u306b\u4e0d\u53ef\u80fd\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304f\u306a\u308b<\/strong>\u70b9\u306f\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>4-4.\u73fe\u72b6\u3067\u7a7a\u5ba4\u304c\u591a\u3044\u7269\u4ef6<\/h3>\n<p>\u73fe\u72b6\u3067\u7a7a\u5ba4\u304c\u591a\u3044\u7269\u4ef6\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u4e0d\u52d5\u7523\u4f1a\u793e\u306f\u6e80\u5ba4\u6642\u3092\u60f3\u5b9a\u3057\u305f\u53ce\u652f\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u73fe\u72b6\u300d\u3092\u3082\u3068\u306b\u5be9\u67fb\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u300c\u4eca\u5f8c\u57cb\u307e\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u300d\u3068\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6839\u62e0\u3068\u306a\u308b\u30c7\u30fc\u30bf\u3084\u5b9f\u7e3e\u306a\u3069\u3001\u5ba2\u89b3\u7684\u306a\u30a8\u30d3\u30c7\u30f3\u30b9\u304c\u6c42\u3081\u3089\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>5.\u6b63\u78ba\u306a\u501f\u5165\u53ef\u80fd\u984d\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3057\u306a\u3044\u3068\u308f\u304b\u3089\u306a\u3044<\/h2>\n<p>\u3053\u308c\u307e\u3067\u3001\u5be9\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u3084\u501f\u5165\u53ef\u80fd\u984d\u306e\u76ee\u5b89\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u5be9\u67fb\u65b9\u6cd5\u3084\u8a55\u4fa1\u57fa\u6e96\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6b63\u78ba\u306a\u501f\u5165\u53ef\u80fd\u984d\u306f\u3001\u5b9f\u969b\u306b\u91d1\u878d\u6a5f\u95a2\u3078\u76f8\u8ac7\u3057\u3001\u5be9\u67fb\u3092\u53d7\u3051\u3066\u307f\u306a\u3044\u3068\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>5-1.\u6700\u521d\u306e\u76f8\u8ac7\u306f\u30e1\u30a4\u30f3\u30d0\u30f3\u30af\u304c\u304a\u3059\u3059\u3081\u306a\u7406\u7531<\/h3>\n<p><strong>\u6700\u521d\u306b\u76f8\u8ac7\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u7d66\u4e0e\u632f\u8fbc\u3084\u516c\u5171\u6599\u91d1\u306e\u5f15\u304d\u843d\u3068\u3057\u3001\u5b9a\u671f\u9810\u91d1\u306a\u3069\u3067\u5229\u7528\u3057\u3066\u3044\u308b\u30e1\u30a4\u30f3\u30d0\u30f3\u30af\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u501f\u4e3b\u306e\u304a\u91d1\u306e\u6d41\u308c\u304c\u628a\u63e1\u3067\u304d\u308b\u3053\u3068\u3092\u91cd\u8996\u3059\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u306f\u3001\u4e0d\u52d5\u7523\u696d\u8005\u304c\u4ed8\u304d\u5408\u3044\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u306b\u76f4\u63a5\u5be9\u67fb\u3092\u4f9d\u983c\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u5834\u5408\u3067\u3082\u878d\u8cc7\u306e\u969b\u306b\u6761\u4ef6\u3068\u3057\u3066\u3001<br \/>\n<strong>\u30fb\u5bb6\u8cc3\u632f\u8fbc\u53e3\u5ea7\u3092\u305d\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u6307\u5b9a<br \/>\n\u30fb\u7d66\u4e0e\u632f\u8fbc\u53e3\u5ea7\u306e\u5909\u66f4<br 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