{"id":2722,"date":"2026-04-06T11:00:30","date_gmt":"2026-04-06T02:00:30","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2722"},"modified":"2026-04-06T10:50:42","modified_gmt":"2026-04-06T01:50:42","slug":"account-borrowings","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/account-borrowings","title":{"rendered":"\u501f\u5165\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u4f55\u304b\uff1f\u4ed5\u8a33\u65b9\u6cd5\u304b\u3089\u3088\u304f\u3042\u308b\u7591\u554f\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac"},"content":{"rendered":"

\u4f1a\u793e\u304c\u878d\u8cc7\u3092\u53d7\u3051\u305f\u969b\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u610f\u5916\u3068\u624b\u304c\u6b62\u307e\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u300c\u5165\u91d1\u3055\u308c\u305f\u304a\u91d1\u306f\u501f\u5165\u91d1\uff1f\u300d
\n\u300c\u6bce\u6708\u306e\u8fd4\u6e08\u306f\u5168\u90e8\u7d4c\u8cbb\uff1f\u300d<\/span>
\n\u300c\u77ed\u671f\u501f\u5165\u91d1\u3068\u9577\u671f\u501f\u5165\u91d1\u3063\u3066\u3069\u3046\u5206\u3051\u308b\u306e\uff1f\u300d<\/span><\/span><\/p>\n

\u306a\u3069\u3001\u4ed5\u8a33\u3067\u8ff7\u3046\u30dd\u30a4\u30f3\u30c8\u304c\u591a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u501f\u5165\u91d1\u306f\u3069\u3093\u306a\u3082\u306e\u304b\u3001\u501f\u5165\u91d1\u306e\u7a2e\u985e\u3084\u52d8\u5b9a\u79d1\u76ee\u3001\u501f\u5165\u91d1\u306f<\/span>\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u306e\u304b\u3001\u4ed5\u8a33\u4f8b\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u305c\u3072\u3001\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

1.\u501f\u5165\u91d1\u3068\u306f\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4ed6\u8005\u304b\u3089\u501f\u308a\u305f\u304a\u91d1\u306e\u3053\u3068<\/h2>\n

\u501f\u5165\u91d1\u3068\u306f\u3001\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u91d1\u878d\u6a5f\u95a2\u3084\u95a2\u9023\u4f1a\u793e\u3001\u500b\u4eba\u306a\u3069\u304b\u3089\u8fd4\u6e08\u3092\u7d04\u675f\u3057\u3066\u501f\u308a\u305f\u304a\u91d1<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002\u4f1a\u8a08\u4e0a\u306f\u8ca0\u50b5\u306b\u5206\u985e\u3055\u308c\u3001\u5c06\u6765\u8fd4\u6e08\u3059\u308b\u7fa9\u52d9<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u501f\u5165\u91d1\u306e\u53d6\u5f15\u76f8\u624b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u307b\u304b\u306b\u3082\u95a2\u9023\u4f1a\u793e\u30fb\u89aa\u65cf\u30fb\u77e5\u4eba\u306a\u3069\u3092\u542b\u307f\u307e\u3059\u304c\u3001\u501f\u5165\u91d1\u306e\u4e00\u822c\u7684\u306a<\/span>\u53d6\u5f15\u76f8\u624b\u306f\u3001\u91d1\u5229\u3084\u5951\u7d04\u6761\u4ef6\u304c\u660e\u78ba\u3067\u878d\u8cc7\u5236\u5ea6\u304c\u6574\u3063\u3066\u3044\u308b\u9280\u884c\u3084\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

2.\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u304b<\/h2>\n

\u501f\u5165\u91d1\u306e\u5143\u672c\u90e8\u5206<\/strong>\u3067\u3042\u308b\u501f\u308a\u305f\u304a\u91d1\u306f\u3001\u4f1a\u793e\u306e\u53ce\u76ca\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u501f\u5165\u91d1\u306e\u5143\u672c\u90e8\u5206\u306e\u8fd4\u6e08\u3082\u501f\u308a\u305f\u304a\u91d1\u3092\u8fd4\u3057\u3066\u3044\u308b\u3060\u3051\u306b\u3059\u304e\u305a\u3001\u4f1a\u793e\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306e\u8cbb\u7528\u3067\u306f\u306a\u3044\u305f\u3081\u7d4c\u8cbb\u306b\u306f\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u4e00\u65b9\u3067\u3001\u501f\u5165\u91d1\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u5229\u606f\u306e\u90e8\u5206<\/strong>\u306f\u3001\u8cc7\u91d1\u3092\u501f\u308a\u308b\u3068\u3044\u3046\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u5bfe\u4fa1\uff08\u30b3\u30b9\u30c8\uff09\u3067\u3042\u308a\u3001\u4f1a\u793e\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u56fd\u7a0e\u5e81\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u3059\u308b\u969b\u306f\u3001\u5143\u672c\u90e8\u5206\u3068\u652f\u6255\u5229\u606f\u3092\u5206\u3051\u3066\u4ed5\u8a33\u3059\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3.\u501f\u5165\u91d1\u306b\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee<\/h2>\n

\u501f\u5165\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u306f\u4e3b\u306b\u77ed\u671f<\/span>\u501f\u5165\u91d1\u3068\u9577\u671f\u501f\u5165\u91d1\u3001\u652f\u6255\u5229\u606f\u3092\u4f7f\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

3-1.\u77ed\u671f\u501f\u5165\u91d1\u3068\u9577\u671f\u501f\u5165\u91d1<\/h3>\n

\u501f\u5165\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee<\/span>\u306f\u3001\u8fd4\u6e08\u671f\u65e5\u307e\u3067\u306e\u9577\u3055\u306b\u306b\u3088\u3063\u3066\u77ed\u671f\u501f\u5165\u91d1\u3068\u9577\u671f\u501f\u5165\u91d1\u3092\u4f7f\u3044\u5206\u3051\u307e\u3059\u3002\u77ed\u671f\u501f\u5165\u91d1\u3068\u9577\u671f\u501f\u5165\u91d1\u3067\u306f\u3001<\/span>\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306e\u533a\u5206\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n
<\/td>\n\u8fd4\u6e08\u671f\u65e5<\/span><\/td>\n\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306e\u533a\u5206<\/td>\n<\/tr>\n
\u77ed\u671f\u501f\u5165\u91d1<\/span><\/td>\n\u8fd4\u6e08\u671f\u65e5\u304c1\u5e74\u4ee5\u5185<\/strong><\/td>\n\u6d41\u52d5\u8ca0\u50b5<\/td>\n<\/tr>\n
\u9577\u671f\u501f\u5165\u91d1<\/span><\/td>\n\u8fd4\u6e08\u671f\u65e5\u304c1\u5e74\u3092\u8d85\u3048\u308b<\/strong><\/td>\n\u56fa\u5b9a\u8ca0\u50b5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u9577\u671f\u501f\u5165\u91d1\u306f\u3001\u6c7a\u7b97\u6642\u306b\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u4e88\u5b9a\u306e\u5143\u672c\u8fd4\u6e08\u984d\u3092\u56fa\u5b9a\u8ca0\u50b5\u304b\u3089\u6d41\u52d5\u8ca0\u50b5\u3078\u632f\u308a\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u4f1a\u8a08\u306e\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\uff08\u4e00\u5e74\u57fa\u6e96\uff09\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002\u8a73\u3057\u3044\u4ed5\u8a33\u65b9\u6cd5\u306f<\/span><\/span>\uff14\u7ae04-3<\/a>\u3067\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n

\n

\u4f1a\u8a08\u306e<\/span><\/strong>\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\uff08\u4e00\u5e74\u57fa\u6e96\uff09\u3068\u306f<\/span><\/strong><\/p>\n

\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u3001\u6c7a\u7b97\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u30fb\u652f\u6255\u3055\u308c\u308b\u3082\u306e\u306f\u6d41\u52d5\uff08\u6d41\u52d5\u8cc7\u7523\u3084\u6d41\u52d5\u8ca0\u50b5\uff09\u30011\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u306f\u56fa\u5b9a\uff08\u56fa\u5b9a\u8cc7\u7523\u3084\u56fa\u5b9a\u8ca0\u50b5\uff09\u306b\u3059\u308b\u3068\u3044\u3046\u4f1a\u8a08\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n<\/div>\n

3-2.\u652f\u6255\u5229\u606f<\/h3>\n

\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u6642\u306b\u5229\u606f\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u652f\u6255\u5229\u606f\u3092\u4f7f\u3044\u307e\u3059\u3002\u652f\u6255\u5229\u606f\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n

4.\u501f\u5165\u91d1\u306e\u4ed5\u8a33\u4f8b<\/h2>\n

\u3053\u3053\u304b\u3089\u306f\u3001\u501f\u5165\u91d1\u306e\u5b9f\u969b\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u501f\u5165\u91d1\u306e\u4ed5\u8a33\u306f\u6b21\u306e3\u3064\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n

\n

\u2460\u501f\u5165\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u6642<\/span><\/strong><\/p>\n

\u2460\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u3057\u305f\u6642<\/strong><\/span><\/p>\n

\u2462\u6c7a\u7b97\u3067\u9577\u671f\u501f\u5165\u91d1\u3092\u77ed\u671f\u501f\u5165\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b\u6642<\/span><\/strong><\/p>\n<\/div>\n

4-1.\u501f\u5165\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u6642<\/h3>\n

\u671f\u9996\u306b\u9280\u884c\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u305f<\/span>7,500,000\u5186\u304c\u666e\u901a\u9810\u91d1\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u305f\u6642\uff08\uff15\u5e74\u3067\u8fd4\u6e08\u4e88\u5b9a\uff09<\/span>\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n

\u666e\u901a\u9810\u91d1\u3068\u3044\u3046\u8cc7\u7523\u304c\u5897\u3048\u3001<\/span>\u501f\u5165\u91d1\u3068\u3044\u3046\u8ca0\u50b5\u304c\u5897\u3048\u307e\u3059\u3002<\/span>1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u671f\u65e5\u304c\u304f\u308b1,500,000\u5186\u3092\u77ed\u671f\u501f\u5165\u91d1\u3068\u3057\u3001\u6b8b\u308a\u306e6,000,000\u5186\u306f\u9577\u671f\u501f\u5165\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cb8\u65b9<\/td>\n<\/tr>\n
\u666e\u901a\u9810\u91d1<\/td>\n7,500,000<\/td>\n\u77ed\u671f\u501f\u5165\u91d1<\/td>\n1,500,000<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u9577\u671f\u501f\u5165\u91d1<\/td>\n6,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4-2.\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u3057\u305f\u6642<\/h3>\n

\u77ed\u671f\u501f\u5165\u91d1\u306e1,500,000<\/span>\u5186\u3068\u652f\u6255\u5229\u606f15,000\u5186\u3092\u4f1a\u793e\u306e\u666e\u901a\u9810\u91d1\u304b\u3089\u8fd4\u6e08\u3057\u305f\u6642\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/span><\/p>\n

\u501f\u5165\u91d1\u3068\u3044\u3046\u8ca0\u50b5\u3068\u652f\u6255\u5229\u606f\u3068\u3044\u3046\u8cbb\u7528<\/span>\u304c\u6e1b\u308a\u3001\u666e\u901a\u9810\u91d1\u3068\u3044\u3046\u8cc7\u7523\u304c\u6e1b\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cb8\u65b9<\/td>\n<\/tr>\n
\u77ed\u671f\u501f\u5165\u91d1<\/td>\n1,500,000<\/td>\n\u9810\u91d1<\/td>\n1,515,000<\/td>\n<\/tr>\n
\u652f\u6255\u5229\u606f<\/td>\n15,000<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4-3.\u6c7a\u7b97\u3067\u9577\u671f\u501f\u5165\u91d1\u3092\u77ed\u671f\u501f\u5165\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b\u6642<\/h3>\n

\u6c7a\u7b97\u6642\u306b\u3001\u6765\u5e74\u5ea6\u306b\u8fd4\u6e08\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1\u306e\u5143\u672c1,500,000\u5186\u3092<\/span>\u77ed\u671f\u501f\u5165\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\u6642\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/span><\/p>\n

\u9577\u671f\u501f\u5165\u91d1\u3068\u3044\u3046\u8ca0\u50b5\u304c\u6e1b\u308a\u3001\u77ed\u671f\u501f\u5165\u91d1\u3068\u3044\u3046\u8ca0\u50b5\u304c\u5897\u3048\u307e\u3059\u3002<\/span><\/span><\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cb8\u65b9<\/td>\n<\/tr>\n
\u9577\u671f\u501f\u5165\u91d1<\/td>\n1,500,000<\/span><\/td>\n\u77ed\u671f\u501f\u5165\u91d1<\/td>\n1,500,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

5.\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n

\u6700\u5f8c\u306b\u501f\u5165\u91d1\u3067\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

5-1.\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u308c\u306f\u9577\u671f\u501f\u5165\u91d1\u3001\u77ed\u671f\u501f\u5165\u91d1\u306e\u3069\u3061\u3089\u306b\u306a\u308b\u304b<\/strong><\/h3>\n

\u9280\u884c\u3084\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u306f\u6b21\u306e4\u7a2e\u985e\u304c\u3042\u308a\u3001\u501f\u5165\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066<\/strong>\u9577\u671f\u501f\u5165\u91d1\u306b\u306a\u308b\u3082\u306e\u3068\u77ed\u671f\u501f\u5165\u91d1\u306b\u306a\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n\n\n\n\n
\u501f\u5165\u91d1\u306e\u7a2e\u985e<\/td>\n\u5185\u5bb9<\/td>\n\u9577\u671f\u501f\u5165\u91d1\u304b\u77ed\u671f\u501f\u5165\u91d1\u304b<\/td>\n<\/tr>\n
\u8a3c\u66f8\u8cb8\u4ed8<\/span><\/span><\/td>\n\u501f\u624b\u304c\u8cb8\u624b\u3068\u91d1\u92ad\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3073\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3057\u3001\u501f\u308a\u5165\u308c\u3092\u884c\u3046<\/span>
\n<\/span><\/td>\n		\u4e3b\u306b\u9577\u671f\u501f\u5165\u91d1<\/span><\/td>\n<\/tr>\n
\u624b\u5f62\u8cb8\u4ed8<\/span><\/span><\/td>\n\u501f\u624b\u304c\u8cb8\u624b<\/span>\u306b\u7d04\u675f\u624b\u5f62\u3092\u767a\u884c\u3057\u3001\u305d\u306e\u624b\u5f62\u306e\u91d1\u984d\u5206\u306e\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u3092\u884c\u3046<\/span>
\n<\/span><\/td>\n		\u624b\u5f62\u306e\u6e80\u671f\u304c1\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u77ed\u671f\u501f\u5165\u91d1<\/span><\/span><\/td>\n<\/tr>\n
\u624b\u5f62\u5272\u5f15<\/span><\/span><\/td>\n\u53d6\u5f15\u5148\u304b\u3089\u306e\u53d7\u53d6\u624b\u5f62\u3092\u3001\u6e80\u671f\u524d\u306b\u91d1\u878d\u6a5f\u95a2\u306b\u58f2\u5374\u3057\u73fe\u91d1\u5316\u3059\u308b<\/span>
\n<\/span><\/td>\n		\u624b\u5f62\u306e\u6e80\u671f\u304c1\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u77ed\u671f\u501f\u5165\u91d1<\/td>\n<\/tr>\n
\u5f53\u5ea7\u8cb8\u8d8a<\/span><\/span><\/td>\n\u91d1\u878d\u6a5f\u95a2\u306e\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u524d\u3082\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u878d\u8cc7\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u81ea\u7531\u306b\u501f\u5165\u3084\u8fd4\u6e08\u3092\u884c\u3046<\/span>
\n<\/span><\/td>\n		\u5951\u7d04\u671f\u9593\u304c1\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u77ed\u671f\u501f\u5165\u91d1<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u25a0\u8a3c\u66f8\u8cb8\u4ed8<\/h4>\n

\u8a3c\u66f8\u8cb8\u4ed8\u3067\u306f\u3001\u501f\u624b\u304c\u8cb8\u624b\u3068\u91d1\u92ad\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3073\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u8a3c\u66f8\u3092<\/strong>\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3057\u3001\u501f\u308a\u5165\u308c<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u308b\u65b9\u6cd5\u306e\u3046\u3061\u6700\u3082\u4e00\u822c\u7684\u3067\u3059\u3002\u8a3c\u66f8\u8cb8\u4ed8\u306f\u4e3b\u306b\u9577\u671f\u306e\u501f\u5165\u91d1\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4e0d\u52d5\u7523\u304c\u62c5\u4fdd\u3068\u306a\u308b<\/span>\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u25a0\u624b\u5f62\u8cb8\u4ed8<\/h4>\n

\u624b\u5f62\u8cb8\u4ed8\u3067\u306f\u3001\u501f\u624b\u304c\u8cb8\u624b\u306b\u300c\u671f\u65e5\u307e\u3067\u306b\u652f\u6255\u3044\u307e\u3059\u300d\u3068\u3044\u3046\u7d04\u675f\u306e\u624b\u5f62\u3092\u767a\u884c\u3057\u3001\u305d\u306e\u624b\u5f62\u306e\u91d1\u984d\u5206\u306e\u501f\u308a\u5165\u308c<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002\u624b\u5f62\u8cb8\u4ed8\u306f\u3001\u624b\u5f62\u306e\u6e80\u671f\u304c\u901a\u5e381\u5e74\u4ee5\u5185\u3067\u3042\u308b\u305f\u3081\u3001\u62c5\u4fdd\u306a\u3057\u3067\u306e\u77ed\u671f\u306e\u501f\u5165\u91d1\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

\u25a0\u624b\u5f62\u5272\u5f15<\/h4>\n

\u624b\u5f62\u5272\u5f15\u3067\u306f\u3001\u53d6\u5f15\u5148\u304b\u3089\u306e\u53d7\u53d6\u624b\u5f62\u3092\u6e80\u671f\u524d\u306b\u91d1\u878d\u6a5f\u95a2\u306b\u58f2\u5374\u3057\u73fe\u91d1\u5316<\/strong>\u3057\u307e\u3059\u3002\u73fe\u91d1\u5316\u3059\u308b\u969b\u306b\u306f\u3001\u6e80\u671f\u307e\u3067\u306e\u671f\u9593\u306b\u5fdc\u3058\u305f\u5229\u606f\u76f8\u5f53\u5206\uff08\u5272\u5f15\u6599\uff09\u304c\u984d\u9762\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u624b\u5f62\u5272\u5f15\u306f\u3001\u624b\u5f62\u8cb8\u4ed8\u3068\u540c\u69d8\u306b\u624b\u5f62\u306e\u6e80\u671f\u304c\u901a\u5e381\u5e74\u4ee5\u5185\u3067\u3042\u308b\u305f\u3081\u3001\u77ed\u671f\u306e\u501f\u5165\u91d1\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

\u25a0\u5f53\u5ea7\u8cb8\u8d8a<\/h4>\n

\u5f53\u5ea7\u8cb8\u8d8a\u3067\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001<\/strong>\u3042\u3089\u304b\u3058\u3081\u91d1\u878d\u6a5f\u95a2\u3068\u6c7a\u3081\u305f\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3001\u5fc5\u8981\u306a\u3068\u304d\u306b\u81ea\u7531\u306b<\/strong>\u501f\u5165\u3084\u8fd4\u6e08<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002\u5f53\u5ea7\u8cb8\u8d8a\u306e\u5951\u7d04\u671f\u9593\u306f1\u5e74\u4ee5\u5185\u306e\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u77ed\u671f\u306e\u501f\u5165\u91d1\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

\n

\u25a0\u305d\u306e\u4ed6\u306e\u501f\u5165<\/span><\/span><\/p>\n

\u9280\u884c\u3084\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u4ee5\u5916\u306b\u3082\u3001\u500b\u4eba\u3084\u4f01\u696d\u304b\u3089\u501f\u308a\u305f\u304a\u91d1\u3082\u501f\u5165\u91d1<\/strong>\u306b\u8a72\u5f53<\/strong>\u3057\u307e\u3059\u3002\u9280\u884c\u4ee5\u5916\u306e\u501f\u5165\u3067\u3042\u3063\u3066\u3082\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u91d1\u92ad\u8cb8\u501f\u5951\u7d04\u66f8\u3084\u9069\u5207\u306a\u5229\u606f\u3092\u8a2d\u5b9a\u3059\u308b<\/span>\u3088\u3046\u306b\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n

5-2.\u793e\u9577\u306e\u30dd\u30b1\u30c3\u30c8\u30de\u30cd\u30fc\u3092\u4f1a\u793e\u306b\u5165\u308c\u305f\u5834\u5408\u3082\u9280\u884c\u306e\u501f\u5165\u91d1\u3068\u540c\u3058\u51e6\u7406\u304b\uff1f<\/h3>\n

\u9280\u884c\u3084\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u306f\u9577\u671f\u501f\u5165\u91d1\u3084\u77ed\u671f\u501f\u5165\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u51e6\u7406\u3057\u307e\u3059\u304c\u3001\u793e\u9577\u500b\u4eba\u304b\u3089\u306e\u501f\u5165\u306f\u4e00\u822c\u7684\u306b\u5f79\u54e1\u501f\u5165\u91d1\u7b49\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406<\/strong>\u3057\u307e\u3059\u3002<\/p>\n

\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u306f\u7b2c\u4e09\u8005\u304b\u3089\u306e\u5916\u90e8\u8ca0\u50b5\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u793e\u9577\u500b\u4eba\u304b\u3089\u501f\u5165\u306f\u4f1a\u793e\u306e\u5185\u90e8\u95a2\u4fc2\u8005\u304b\u3089\u306e\u8cc7\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u5f79\u54e1\u30fb\u89aa\u65cf\u30fb\u95a2\u9023\u4f1a\u793e\u306a\u3069\u3068\u306e\u53d6\u5f15\u306f\u4e00\u822c\u306e\u53d6\u5f15\u3068\u533a\u5225\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

5-3.\u501f\u5165\u91d1\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\u304b\uff1f<\/h3>\n

\u501f\u5165\u91d1\u306e\u5143\u672c\u306f\u6d88\u8cbb\u7a0e<\/strong>\u4e0d\u8ab2\u7a0e\u3001\u652f\u6255\u5229\u606f\u3001\u4fdd\u8a3c\u6599\u306a\u3069\u306f\u3059\u3079\u3066\u6d88\u8cbb\u7a0e\u975e\u8ab2\u7a0e<\/strong>\u3067\u3059\u3002<\/strong><\/span>\u6d88\u8cbb\u7a0e\u306f\u8cc7\u7523\u306e\u8b72\u6e21\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306a\u3069\u306e\u6d88\u8cbb\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u304a\u91d1\u305d\u306e\u3082\u306e\u306e\u8cb8\u3057\u501f\u308a\u306f\u6d88\u8cbb\u3068\u306f\u898b\u306a\u3055\u308c\u305a\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/span>\u307e\u305f\u3001\u652f\u6255\u5229\u606f\u3084\u4fdd\u8a3c\u6599\u306f\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u306b\u3042\u305f\u308a\u307e\u3059\u304c\u3001\u91d1\u878d\u53d6\u5f15\u306f\u6d88\u8cbb\u7a0e\u6cd5\u306b\u3088\u308a\u975e\u8ab2\u7a0e<\/span>\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u56fd\u7a0e\u5e81\uff5c\u7b2c3\u7bc0\u3000\u5229\u5b50\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u8cb8\u4ed8\u91d1\u7b49\u95a2\u4fc2<\/a><\/p>\n

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

\u3053\u3053\u307e\u3067\u3001\u501f\u5165\u91d1\u306f\u3069\u3093\u306a\u3082\u306e\u304b\u3001\u501f\u5165\u91d1\u306e\u7a2e\u985e\u3084\u52d8\u5b9a\u79d1\u76ee\u3001\u501f\u5165\u91d1\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u306e\u304b\u3001\u4ed5\u8a33\u4f8b\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

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