{"id":2954,"date":"2026-05-25T10:00:18","date_gmt":"2026-05-25T01:00:18","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2954"},"modified":"2026-05-22T10:38:32","modified_gmt":"2026-05-22T01:38:32","slug":"model-house-accounting","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/model-house-accounting","title":{"rendered":"\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u3046\u3059\u308b\uff1f\u6e1b\u4fa1\u511f\u5374\u306e\u8010\u7528\u5e74\u6570\u306e\u8003\u3048\u65b9"},"content":{"rendered":"<p><strong><span class=\"f-marker-p\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u6271\u3046\u969b\u306b\u3001\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u300c\u3053\u306e\u5efa\u7269\u306f\u4f55\u5e74\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u306e\u304b\u300d\u300c\u8010\u7528\u5e74\u6570\u306f\u4f55\u5e74\u304b\u300d\u3068\u3044\u3063\u305f\u554f\u984c\u306b\u76f4\u9762\u3059\u308b\u30b1\u30fc\u30b9<\/span><\/strong>\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u306b\u3001\u5c55\u793a\u7528\u3068\u3057\u3066\u4e00\u5b9a\u671f\u9593\u306e\u307f\u4f7f\u7528\u3057\u3001\u305d\u306e\u5f8c\u306f\u58f2\u5374\u3084\u89e3\u4f53\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u4e00\u822c\u306e\u4f4f\u5b85\u3068\u540c\u3058\u8010\u7528\u5e74\u6570\u3067\u3088\u3044\u306e\u304b\u300d\u300c\u3082\u3063\u3068\u77ed\u304f\u8a2d\u5b9a\u3067\u304d\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u7591\u554f\u3092\u6301\u3064\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u3044\u3048\u3070\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f7f\u7528\u5f62\u614b\u3084\u3001\u4f7f\u7528\u5f62\u614b\u306b\u5fdc\u3058\u305f\u8cc7\u7523\u533a\u5206\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u3001\u4f7f\u7528\u5b9f\u614b\u3084\u5951\u7d04\u5f62\u614b\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u5206\u304b\u308c\u308b\u5834\u9762\u3082\u3042\u308a\u3001\u8aa4\u3063\u305f\u51e6\u7406\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong><span class=\"f-marker-p\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u57fa\u672c\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u3084\u58f2\u5374\u6642\u306e\u6271\u3044\u307e\u3067\u3001\u8ff7\u3044\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u3066\u89e3\u8aac<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u306a\u305c\u305d\u306e\u6271\u3044\u306b\u306a\u308b\u306e\u304b\u300d\u3092\u7406\u89e3\u3067\u304d\u308b\u69cb\u6210\u3068\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u81ea\u793e\u306e\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u3081\u306a\u304c\u3089\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u8cc7\u7523\u533a\u5206\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u6271\u3044\u304c\u7570\u306a\u308b<\/h2>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u91cd\u8981\u306a\u8ad6\u70b9\u304c<strong>\u300c\u5efa\u7269\u3092\u3069\u306e\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u306e\u304b\u300d<\/strong>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u3068\u3001\u300c\u68da\u5378\u8cc7\u7523\uff08\u8ca9\u58f2\u7528\u8cc7\u7523\uff09\u300d\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u304c\u3042\u308a\u3001\u3053\u306e\u533a\u5206\u306b\u3088\u3063\u3066<span style=\"color: #b8312f;\">\u6e1b\u4fa1\u511f\u5374\u306e\u6709\u7121<\/span>\u3084<span style=\"color: #b8312f;\">\u8010\u7528\u5e74\u6570<\/span>\u306e\u9069\u7528\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<h3>1-1.\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/h3>\n<p>\u307e\u305a\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u5e83\u544a\u30fb\u5c55\u793a\u76ee\u7684\u3067\u4e00\u5b9a\u671f\u9593\u4f7f\u7528\u3059\u308b\u524d\u63d0\u3067\u4fdd\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #b8312f;\">\u300c\u56fa\u5b9a\u8cc7\u7523\u300d<\/span><\/strong>\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u57fa\u3065\u3044\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u3001\u6bce\u671f\u8cbb\u7528\u5316\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u304c\u56fa\u5b9a\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u5c55\u793a\u7528\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/790130\/01.htm\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #2c82c9;\">\u662d53.11.27\u4ed8\u6771\u5c40\u76f4\u6cd5\u7b2c420\u53f7\u4e0a\u7533\u306b\u5bfe\u3059\u308b\u6307\u793a<\/span><\/strong><\/a>\uff09\u306e\u898f\u5b9a\u3092\u53c2\u7167\u3057\u3001<strong>\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u8868\u7b2c1\u306e\u300c\u5efa\u7269\u300d\u306e\u300c\u7c21\u6613\u5efa\u7269\u300d\u306e\u300c\u4eee\u8a2d\u306e\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001<\/strong><strong>7\u5e74\u3067\u511f\u5374\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3>1-2.\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/h3>\n<p>\u4e00\u65b9\u3067\u3001\u5f53\u521d\u304b\u3089\u300c\u6700\u7d42\u7684\u306b\u8ca9\u58f2\u3059\u308b\u3053\u3068\u300d\u3092\u76ee\u7684\u3068\u3057\u3066\u5efa\u8a2d\u3055\u308c\u305f\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b8312f;\"><strong>\u300c\u68da\u5378\u8cc7\u7523\u300d<\/strong><\/span>\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5efa\u7269\u306f\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u305a\u3001\u8ca9\u58f2\u6642\u306b\u539f\u4fa1\u3068\u3057\u3066\u4e00\u62ec\u3067\u8cbb\u7528\u5316\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001<strong>\u8010\u7528\u5e74\u6570\u3068\u3044\u3046\u6982\u5ff5\u81ea\u4f53\u304c\u76f4\u63a5\u7684\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h3>1-3.\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u533a\u5206\u306e\u9055\u3044\uff08\u56fa\u5b9a\u8cc7\u7523\u304b\u68da\u5378\u8cc7\u7523\u304b)<\/h3>\n<h4>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u533a\u5206\u306e\u9055\u3044<\/h4>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u533a\u5206<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u56fa\u5b9a\u8cc7\u7523\uff08\u5e83\u544a\u30fb\u5c55\u793a\u7528\uff09<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u68da\u5378\u8cc7\u7523\uff08\u8ca9\u58f2\u76ee\u7684\uff09<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u76ee\u7684<\/strong><\/td>\n<td>\u5c55\u793a\u30fb\u5e83\u544a\u3068\u3057\u3066\u4e00\u5b9a\u671f\u9593\u4f7f\u7528\u3059\u308b\u305f\u3081\u4fdd\u6709<\/td>\n<td>\u6700\u7d42\u7684\u306b\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u5efa\u8a2d\u30fb\u4fdd\u6709<\/td>\n<\/tr>\n<tr>\n<td><strong>\u8cc7\u7523\u533a\u5206<\/strong><\/td>\n<td>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td>\n<td>\u68da\u5378\u8cc7\u7523\uff08\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>\u6e1b\u4fa1\u511f\u5374<\/strong><\/td>\n<td>\u5fc5\u8981\uff08\u8cbb\u7528\u914d\u5206\u3042\u308a\uff09<\/td>\n<td>\u4e0d\u8981\uff08\u8ca9\u58f2\u6642\u306b\u539f\u4fa1\u3068\u3057\u3066\u4e00\u62ec\u8cbb\u7528\u5316\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>\u8010\u7528\u5e74\u6570<\/strong><\/td>\n<td>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u9069\u7528\u3002\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u8868\u7b2c1\u306e\u300c\u5efa\u7269\u300d\u306e\u300c\u7c21\u6613\u5efa\u7269\u300d\u306e\u300c\u4eee\u8a2d\u306e\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f7\u5e74\u3002<\/td>\n<td>\u9069\u7528\u306a\u3057\uff08\u305d\u3082\u305d\u3082\u511f\u5374\u5bfe\u8c61\u5916\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>\u8cbb\u7528\u5316\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/td>\n<td>\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u5316<\/td>\n<td>\u8ca9\u58f2\u6642\u306b\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u4e00\u62ec\u8a08\u4e0a<\/td>\n<\/tr>\n<tr>\n<td><strong>\u640d\u76ca\u3078\u306e\u5f71\u97ff<\/strong><\/td>\n<td>\u6e1b\u4fa1\u511f\u5374\u304c\u5b8c\u4e86\u3059\u308b\u3088\u308a\u3082\u65e9\u3044\u6bb5\u968e\u3067\u53d6\u58ca\u3057\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u53d6\u58ca\u3057\u6642\u306b\u591a\u984d\u306e\u9664\u5374\u640d\u304c\u767a\u751f\u3059\u308b(\u203b1\uff09<\/td>\n<td>\u8ca9\u58f2\u6642\u306b\u8cbb\u7528\u304c\u4e00\u6c17\u306b\u8a08\u4e0a\u3055\u308c\u3001\u5229\u76ca\u304c\u5927\u304d\u304f\u5909\u52d5\u3057\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/strong><\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u30fb\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u30fb\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5224\u65ad\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/td>\n<td>\u30fb\u81ea\u793e\u5229\u7528\u304c\u4e3b<br \/>\n\u30fb\u8ca9\u58f2\u306f\u526f\u6b21\u7684\u307e\u305f\u306f\u4e88\u5b9a\u306a\u3057<\/td>\n<td>\u30fb\u5f53\u521d\u304b\u3089\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3057\u3066\u5efa\u8a2d<br \/>\n\u30fb\u5c55\u793a\u671f\u9593\u7d42\u4e86\u5f8c\u306b\u8ca9\u58f2\u3059\u308b\u8a08\u753b\u304c\u660e\u78ba<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/td>\n<td>\u5c55\u793a\u7d42\u4e86\u5f8c\u306b\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u5f53\u521d\u306e\u76ee\u7684\u304c\u5c55\u793a\u306a\u3089\u56fa\u5b9a\u8cc7\u7523\u6271\u3044\u304c\u59a5\u5f53<\/td>\n<td>\u5c55\u793a\u671f\u9593\u304c\u77ed\u671f\u3067\u3001\u8ca9\u58f2\u8a08\u753b\u304c\u660e\u78ba\u306a\u3089\u68da\u5378\u8cc7\u7523\u3068\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u203b1\uff1a\u6e1b\u4fa1\u511f\u5374\u304c\u5b8c\u4e86\u3059\u308b\u3088\u308a\u3082\u65e9\u3044\u6bb5\u968e\u3067\u53d6\u58ca\u3057\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u53d6\u58ca\u3057\u6642\u306b\u591a\u984d\u306e\u9664\u5374\u640d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u9664\u5374\u6642\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u7e70\u308a\u8d8a\u3059\u4e8b\u3068\u306a\u308a\u3001\u305d\u308c\u3067\u3082\u76f8\u6bba\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u5207\u308a\u6368\u3066\u306b\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u3053\u306e\u3001\u56fa\u5b9a\u8cc7\u7523\u304b\u68da\u5378\u8cc7\u7523\u304b\u306e\u9055\u3044\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u540c\u3058\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3063\u3066\u640d\u76ca\u306e\u51fa\u65b9\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308c\u3070\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u914d\u5206\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u68da\u5378\u8cc7\u7523\u3067\u3042\u308c\u3070\u8ca9\u58f2\u6642\u306b\u4e00\u6c17\u306b\u8cbb\u7528\u5316\u3055\u308c\u308b\u305f\u3081\u3001\u5229\u76ca\u8a08\u753b\u306b\u3082\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<strong><span class=\"f-marker-p\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u300c\u4f55\u5e74\u3067\u511f\u5374\u3059\u308b\u304b\u300d\u3092\u8003\u3048\u308b\u524d\u306b\u3001\u300c\u305d\u3082\u305d\u3082\u511f\u5374\u3059\u308b\u8cc7\u7523\u306a\u306e\u304b\u300d\u3068\u3044\u3046\u524d\u63d0\u304b\u3089\u6574\u7406\u3059\u308b<\/span><\/strong>\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h2>2.\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408<\/h2>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3001\u6700\u521d\u306b\u62bc\u3055\u3048\u308b\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001<strong><span class=\"f-marker-p\">\u4f4f\u5c45\u7528\u306e\u5efa\u7269\u304b\u3001\u69cb\u9020\u304c\u7c21\u6613\u7684\u3067\u4e00\u822c\u306e\u5efa\u7269\u3068\u306f\u533a\u5225\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u304b\u306b\u3088\u3063\u3066<\/span><\/strong>\u3001<strong>\u9069\u7528\u3067\u304d\u308b\u8010\u7528\u5e74\u6570\u306b\u306f\u5927\u304d\u304f\u5206\u3051\u30662\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u5b58\u5728\u3059\u308b<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u2460<strong>\u901a\u5e38\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff08\u4e3b\u306a\u8010\u7528\u5e74\u6570\u8868\uff09\u3092\u9069\u7528\u3059\u308b\u30d1\u30bf\u30fc\u30f3\uff08<strong><span class=\"f-marker-p\">\u4f4f\u5c45\u7528\u306e\u5efa\u7269\uff09<\/span><\/strong><\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u5c55\u793a\u7528\u5efa\u7269\u3068\u3057\u3066\u306e\u7279\u4f8b\u3067\u3042\u308b\u300c7\u5e74\u511f\u5374\u300d\uff08<\/strong><a href=\"https:\/\/www.web-seibunsha.jp\/tebiki\/pdf\/9\/pdf_mask\/huroku.pdf\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #2c82c9;\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u3000\u5225\u8868<\/span><\/strong><\/a><strong>\uff09<\/strong><strong>\u3092\u9069\u7528\u3059\u308b\u30d1\u30bf\u30fc\u30f3\uff08<strong><span class=\"f-marker-p\">\u69cb\u9020\u304c\u7c21\u6613\u7684\u3067\u4e00\u822c\u306e\u5efa\u7269\u3068\u306f\u533a\u5225\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\uff09<\/span><\/strong><\/strong><\/p>\n<\/div>\n<p>\u3069\u3061\u3089\u3092\u63a1\u7528\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u30da\u30fc\u30b9\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3082\u975e\u5e38\u306b\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092<strong><span class=\"f-marker-p\">\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u969b\u306b\u62bc\u3055\u3048\u308b\u3079\u304d\u8010\u7528\u5e74\u6570\u306e\u8003\u3048\u65b9<\/span><\/strong>\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>2-1.\u901a\u5e38\u306e\u8010\u7528\u5e74\u6570\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/h3>\n<p><strong><span class=\"f-marker-p\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u300c\u6728\u9020\u30fb\u9244\u9aa8\u9020\u30fbRC\u9020\u300d\u3068\u3044\u3063\u305f\u69cb\u9020\u3054\u3068\u306b\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u3067\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><strong><span class=\"f-marker-p\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u5c55\u793a\u7528\u5efa\u7269\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u5834\u5408\u3001\u69cb\u9020\u3084\u7528\u9014\u306b\u5fdc\u3058\u3066\u4e00\u822c\u4f4f\u5b85\u3068\u540c\u3058\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044<\/span><\/strong><strong>\u3067\u3059\u3002<\/strong>\u5c55\u793a\u7528\u3068\u3044\u3046\u7279\u6b8a\u306a\u7528\u9014\u3067\u3042\u3063\u3066\u3082\u3001\u7a0e\u52d9\u4e0a\u306f\u4e00\u822c\u306e\u5efa\u7269\u3068\u540c\u3058\u67a0\u7d44\u307f\u3067\u5224\u65ad\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u4e00\u822c\u4f4f\u5b85\u3068\u540c\u69d8\u306e\u57fa\u6e96\u3067\u898b\u308b\u3068\u304d\u306e<strong><span style=\"color: #b8312f;\">\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/span><\/strong>\u306f\u3001<strong>\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u300c\u69cb\u9020\u5225\u306e\u8010\u7528\u5e74\u6570\u300d<\/strong>\u3092\u57fa\u6e96\u306b\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5c55\u793a\u7528\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u308f\u3089\u305a\u3001\u5efa\u7269\u3068\u3057\u3066\u306e\u533a\u5206\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u306f\u3053\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u305d\u306e\u307e\u307e\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5e74\u6570\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u306b\u3082\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u69cb\u9020\u306e\u9055\u3044\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3002<\/p>\n<p><strong>\u25a0\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u69cb\u9020\u533a\u5206\u3068\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #2c82c9;\" valign=\"top\"><strong><span style=\"color: #ffffff;\">\u69cb\u9020\u533a\u5206<\/span><\/strong><\/td>\n<td style=\"background-color: #2c82c9;\" valign=\"top\"><strong><span style=\"color: #ffffff;\">\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/span><\/strong><\/td>\n<td style=\"background-color: #2c82c9;\" valign=\"top\"><strong><span style=\"color: #ffffff;\">\u88dc\u8db3\u8aac\u660e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong>\u6728\u9020\u4f4f\u5b85<\/strong><\/td>\n<td valign=\"top\">22\u5e74<\/td>\n<td valign=\"top\">\u300c\u6728\u9020\u30fb\u5408\u6210\u6a39\u8102\u9020\u306e\u4f4f\u5b85\u7528\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3002\u6700\u3082\u4e00\u822c\u7684\u3067\u3001\u511f\u5374\u671f\u9593\u306f\u6bd4\u8f03\u7684\u77ed\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong>\u8efd\u91cf\u9244\u9aa8\u9020<\/strong><\/td>\n<td valign=\"top\">19\u5e74\u301c27\u5e74<\/td>\n<td valign=\"top\">\u9244\u9aa8\u306e\u539a\u3055\u306b\u3088\u3063\u3066\u533a\u5206\u3055\u308c\u308b\u3002\u8584\u3044\u307b\u3069\u8010\u7528\u5e74\u6570\u306f\u77ed\u304f\u306a\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong>\u91cd\u91cf\u9244\u9aa8\u9020<\/strong><\/td>\n<td valign=\"top\">34\u5e74<\/td>\n<td valign=\"top\">\u9244\u9aa8\u306e\u539a\u3055\u304c\u4e00\u5b9a\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u8a72\u5f53\u3002\u8efd\u91cf\u9244\u9aa8\u3088\u308a\u8010\u4e45\u6027\u304c\u9ad8\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong>RC\u9020\uff08\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\uff09<\/strong><\/td>\n<td valign=\"top\">47\u5e74<\/td>\n<td valign=\"top\">\u6700\u3082\u8010\u7528\u5e74\u6570\u304c\u9577\u3044\u69cb\u9020\u3002\u8010\u4e45\u6027\u304c\u9ad8\u304f\u3001\u511f\u5374\u671f\u9593\u3082\u9577\u671f\u306b\u308f\u305f\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5c55\u793a\u7528\u5efa\u7269\u306e\u7279\u4f8b\uff08\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u7b49\uff09<\/strong><\/td>\n<td>7\u5e74\uff08\u7279\u4f8b\uff09<\/td>\n<td>\u56fd\u7a0e\u5e81\u901a\u9054\u306b\u3088\u308a\u3001\u5c55\u793a\u7528\u5efa\u7269\u306f\u4e00\u5b9a\u6761\u4ef6\u306e\u3082\u3068\u300c7\u5e74\u300d\u3067\u511f\u5374\u53ef\u80fd\u3002\u901a\u5e38\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3088\u308a\u5927\u5e45\u306b\u77ed\u7e2e\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<strong><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #2c82c9;\">\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868|\u56fd\u7a0e\u5e81<\/span><\/a><\/strong><\/p>\n<h3>2-2.\u5225\u8868\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/h3>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u3067\u3082\u3001\u5fc5\u305a\u3057\u3082\u901a\u5e38\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u901a\u9054\u306b\u3088\u308a\u3001<strong><span class=\"f-marker-p\">\u5c55\u793a\u7528\u5efa\u7269\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.web-seibunsha.jp\/tebiki\/pdf\/9\/pdf_mask\/huroku.pdf\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #2c82c9;\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u3000\u5225\u8868<\/span><\/strong><\/a>\u3092\u53c2\u8003\u306b\u3057\u305f\u300c\u8010\u7528\u5e74\u65707\u5e74\u300d\u3067\u511f\u5374\u3059\u308b<\/span><\/strong><strong><span class=\"f-marker-p\">\u30b1\u30fc\u30b9\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u901a\u9054\u4e0a\u30017\u5e74\u511f\u5374\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5224\u65ad\u6750\u6599\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>\u25cf \u7279\u4f8b\u3067\u3042\u308b7\u5e74\u511f\u5374\u306e\u4e3b\u306a\u9069\u7528\u6761\u4ef6<\/h4>\n<h5><strong>1.\u5c55\u793a\u7528\u5efa\u7269\u306f\u4e00\u822c\u4f4f\u5b85\u3068\u5916\u89b3\u306f\u540c\u3058\u3060\u304c\u3001\u5185\u90e8\u4ed5\u69d8\u306f\u7c21\u6613\u3067\u3042\u308b\u3053\u3068<\/strong><\/h5>\n<p>\u7d66\u6392\u6c34\u8a2d\u5099\u30fb\u885b\u751f\u8a2d\u5099\u304c\u306a\u304f\u3001\u96fb\u6c17\u8a2d\u5099\u306e\u307f\u306a\u3069\u3001\u5c45\u4f4f\u3092\u524d\u63d0\u3068\u3057\u306a\u3044\u7c21\u6613\u4ed5\u69d8\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<h5><strong>2.\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u3001\u4eee\u8a2d\u5efa\u7bc9\u7269\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068<\/strong><\/h5>\n<p>\u5c4b\u6839\u30fb\u5916\u58c1\u30fb\u9632\u706b\u58c1\u306a\u3069\u306e\u898f\u5236\u304c\u9069\u7528\u9664\u5916\u3068\u306a\u308b<span style=\"font-size: 15px; color: #333333;\">\u305f\u3081\u3001\u9632\u706b\u5730\u57df\u7b49\u306b\u304a\u3044\u3066\u3082\u3001\u8010\u706b\u69cb\u9020\u306b\u306a\u3044\u5efa\u7269\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/span><\/p>\n<h5><strong>3.\u5de5\u6cd5\u304c\u7c21\u6613\u3067\u3001\u6052\u4e45\u7684\u4f7f\u7528\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/strong><\/h5>\n<p>\u30e6\u30cb\u30c3\u30c8\u5de5\u6cd5\u3067\u3082\u63a5\u7740\u5264\u3067\u306f\u306a\u304f\u30dc\u30eb\u30c8\u7de0\u3081\u3067\u63a5\u7740\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u77ed\u671f\u9593\u4f7f\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u7c21\u6613\u5de5\u6cd5\u304c\u591a\u3044\u3002<\/p>\n<h5><strong>4.\u5efa\u7269\u306e\u4f7f\u7528\u76ee\u7684\u304c\u300c\u5c55\u793a\u306e\u307f\u300d\u3067\u3042\u308a\u3001\u5c45\u4f4f\u7528\u9014\u306b\u306f\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/strong><\/h5>\n<p>\u9867\u5ba2\u306b\u4ed5\u69d8\u30fb\u69cb\u9020\u3092\u898b\u305b\u308b\u305f\u3081\u3060\u3051\u306b\u4f7f\u7528\u3055\u308c\u3001\u5c45\u4f4f\u30fb\u4e8b\u52d9\u6240\u30fb\u8ca9\u58f2\u7528\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<h5><strong>5.\u5c55\u793a\u671f\u9593\u304c\u77ed\u671f\uff08\u304a\u304a\u3080\u306d3\u301c6\u5e74\uff09\u3067\u3042\u308b\u3053\u3068<\/strong><\/h5>\n<p>\u5c55\u793a\u5834\u3067\u306e\u5229\u7528\u671f\u9593\u304c\u660e\u78ba\u3067\u3001\u901a\u5e38\u306e\u5efa\u7269\u3088\u308a\u77ed\u671f\u9593\u3067\u5f79\u5272\u3092\u7d42\u3048\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<h5><strong>6.\u5c55\u793a\u7d42\u4e86\u5f8c\u306f\u64a4\u53bb\u30fb\u89e3\u4f53\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/strong><\/h5>\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u5ec3\u6750\u3068\u89e3\u4f53\u8cbb\u3092\u76f8\u6bba\u3057\u3066\u89e3\u4f53\u696d\u8005\u306b\u51e6\u7406\u3055\u305b\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002\u4f8b\u5916\u7684\u306b\u58f2\u5374\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u304c\u3001\u58f2\u5374\u4fa1\u984d\u306f\u53d6\u5f97\u4fa1\u984d\u306e10\u301c20\uff05\u7a0b\u5ea6\u3068\u4f4e\u3044\u984d\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<h5><strong>7.\u6577\u5730\u306f\u4e00\u6642\u4f7f\u7528\u3067\u501f\u308a\u3066\u304a\u308a\u3001\u6052\u4e45\u7684\u306a\u571f\u5730\u5229\u7528\u6a29\u304c\u306a\u3044\u3053\u3068<\/strong><\/h5>\n<p>\u5c55\u793a\u5834\u4e3b\u50ac\u8005\u304c\u77ed\u671f\uff083\u5e74\u7a0b\u5ea6\uff09\u306e\u4e00\u6642\u4f7f\u7528\u5951\u7d04\u3067\u501f\u308a\u3066\u304a\u308a\u3001\u501f\u5730\u6a29\u306f\u8a2d\u5b9a\u3055\u308c\u305a\u3001\u571f\u5730\u6240\u6709\u8005\u306e\u90fd\u5408\u3067\u5373\u6642\u660e\u3051\u6e21\u3057\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u5efa\u7269\u6240\u6709\u8005\u306b\u306f\u571f\u5730\u306b\u5bfe\u3059\u308b\u6a29\u5229\u304c\u4e00\u5207\u306a\u3044\u3002<\/p>\n<h4>\u25cf \u7279\u4f8b\u9069\u7528\u306e\u5224\u65ad\u306b\u5fc5\u8981\u306a\u30dd\u30a4\u30f3\u30c8<\/h4>\n<ul>\n<li>\u300c\u5f53\u521d\u306e\u76ee\u7684\u300d\u304c\u6700\u91cd\u8981<br \/>\n\u2192 <strong>\u5efa\u8a2d\u6642\u70b9\u3067\u8ca9\u58f2\u76ee\u7684\u306a\u3089\u68da\u5378\u8cc7\u7523\u3001\u5c55\u793a\u76ee\u7684\u306a\u3089\u56fa\u5b9a\u8cc7\u7523\uff08\u7279\u4f8b\u9069\u7528\u53ef\uff09<\/strong><\/li>\n<li>\u5c55\u793a\u7d42\u4e86\u5f8c\u306b\u8ca9\u58f2\u3057\u3066\u3082\u3001\u5f53\u521d\u76ee\u7684\u304c\u5c55\u793a\u3067\u3042\u308c\u3070\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u300c\u76ee\u7684\u306e\u7acb\u8a3c\u300d\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u4f01\u753b\u66f8\u30fb\u793e\u5185\u7a1f\u8b70\u30fb\u5c55\u793a\u8a08\u753b\u306a\u3069\u306e\u4fdd\u5b58\u304c\u91cd\u8981<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\"><strong><a href=\"https:\/\/www.web-seibunsha.jp\/tebiki\/pdf\/9\/pdf_mask\/huroku.pdf\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #2c82c9;\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u3000\u5225\u8868<\/span><\/strong><\/a>\u9069\u7528\u306e\u53ef\u5426\u306b\u3088\u308a\u3001\u5229\u76ca\u8a08\u753b\u3084\u7a0e\u8ca0\u62c5\u306b\u5927\u304d\u306a\u5dee<\/strong><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6728\u9020\u306e\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u5834\u5408\u3001\u901a\u5e38\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f 22\u5e74\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u56fd\u7a0e\u5e81\u306e\u901a\u9054\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/790130\/01.htm\" target=\"_blank\" rel=\"noopener\"><strong>\u662d53.11.27 \u6771\u5c40\u76f4\u6cd5\u7b2c420\u53f7<\/strong><\/a>\uff09\u3067\u306f\u3001\u5c55\u793a\u7528\u5efa\u7269\u306b\u3064\u3044\u3066\u306f <strong>7\u5e74\u3067\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059<\/strong>\u3002<br \/>\n\u540c\u3058\u5efa\u7269\u3067\u3082\u300122\u5e74\u511f\u5374\u30687\u5e74\u511f\u5374\u3067\u306f\u3001\u5e74\u9593\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u3001\u6a19\u6e96\u7684\u306a\u5b9a\u7387\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u3068\u300122\u5e74\u8010\u7528\uff08\u6b8b\u5b58\u4fa1\u984d10%\uff09\u306e\u521d\u5e74\u5ea6\u511f\u5374\u7387\u306f\u7d042.39%\u30017\u5e74\u8010\u7528\u306f\u7d046.88%\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">(\u203b\u5b9a\u7387\u6cd5\u306e\u521d\u5e74\u5ea6\u511f\u5374\u7387\u306f\u3001\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387\uff081\/\u8010\u7528\u5e74\u6570\uff09\u3092\u57fa\u306b\u8a08\u7b97\u3055\u308c\u3001\u6b8b\u5b58\u4fa1\u984d\uff08\u53d6\u5f97\u4fa1\u984d\u306e10%\u306a\u3069) \u3092\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8003\u616e\u3057\u305f\u6570\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002)<\/p>\n<p class=\"attention-p\">\u3053\u306e\u3068\u304d\u3001\u4f8b\u3048\u3070\u53d6\u5f97\u4fa1\u984d100\u4e07\u5186\u306e\u5834\u5408\u300122\u5e74\u511f\u5374\u3067\u306f\u521d\u5e74\u5ea6\u7d042.39\u4e07\u5186\u30017\u5e74\u511f\u5374\u3067\u306f\u7d046.88\u4e07\u5186\u3068\u306a\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u7d042.88\u500d\u306e\u5dee\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\">\u3053\u306e\u3088\u3046\u306b\u3001<strong>\u7d043\u500d\u7a0b\u5ea6\u3082\u521d\u5e74\u5ea6\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308b<\/strong>\u305f\u3081\u3001\u5229\u76ca\u8a08\u753b\u3084\u7a0e\u8ca0\u62c5\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\">\u3057\u305f\u304c\u3063\u3066\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u306b\u306f\u3001<strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u7279\u4f8b\u306e\u3069\u3061\u3089\u3092\u63a1\u7528\u3059\u308b\u304b\u3092\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3001\u9069\u5207\u306a\u8cbb\u7528\u914d\u5206\u3068\u7d4c\u55b6\u5224\u65ad\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<h3>2-3.\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u969b\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u306f\u3001\u5efa\u8a2d\u6642\u30fb\u6e1b\u4fa1\u511f\u5374\u6642\u30fb\u5c55\u793a\u7d42\u4e86\u5f8c\u306e\u8ca9\u58f2\u6642\u3067\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001<strong><span class=\"f-marker-p\">\u4ee3\u8868\u7684\u306a\u4ed5\u8a33\u4f8b<\/span><\/strong>\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2460\u5efa\u8a2d\uff08\u53d6\u5f97\uff09\u6642\u306e\u4ed5\u8a33<\/h4>\n<p>\u5efa\u8a2d\u4f1a\u793e\u304b\u3089\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5efa\u7269<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u73fe\u91d1\uff0f\u672a\u6255\u91d1<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u5efa\u8a2d\u4ee3\u91d1\u8a08\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u2461\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\uff08\u6bce\u671f\uff09<\/h4>\n<h4>\u25a0\u901a\u5e38\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u308b\u5834\u5408\u30fb\u7279\u4f8b7\u5e74\u511f\u5374\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/h4>\n<p>\u4f8b\u3068\u3057\u3066\u3001\u9593\u63a5\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3057\u305f\u5834\u5408\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u6e1b\u4fa1\u511f\u5374\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff08\u3042\u308b\u3044\u306f<span style=\"font-size: medium; color: #333333;\">\u7279\u4f8b7\u5e74\u306a\u3069\uff09\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ed5\u8a33\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u511f\u5374\u8cbb\u306e\u91d1\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u2462\u5c55\u793a\u7d42\u4e86\u5f8c\u306b\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h4>\n<p>\u3053\u306e\u3068\u304d\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u4e00\u822c\u7684\u306a\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h4>\u25a0\u58f2\u5374\u76ca\u304c\u51fa\u305f\u5834\u5408<\/h4>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u73fe\u91d1<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u5efa\u7269<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u58f2\u5374<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u540c\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h4>\u25a0\u58f2\u5374\u640d\u304c\u51fa\u305f\u5834\u5408<\/h4>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u73fe\u91d1<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u5efa\u7269<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u58f2\u5374<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u30fc<\/td>\n<td>\u30fc<\/td>\n<td>\u540c\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d<\/td>\n<td>\u00d7\u00d7\u00d7\u5186<\/td>\n<td>\u30fc<\/td>\n<td>\u30fc<\/td>\n<td>\u540c\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>3.\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408<\/h2>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306f\u8ca9\u58f2\u6d3b\u52d5\u306e\u4e00\u74b0\u3068\u3057\u3066\u5efa\u7bc9\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u7a0e\u52d9\u8ca0\u62c5\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<span class=\"f-marker-p\"><strong>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092<\/strong><\/span><strong><span class=\"f-marker-p\">\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5834\u5408<\/span>\u306e\u8003\u3048\u65b9\u3068\u30dd\u30a4\u30f3\u30c8<\/strong>\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>3-1.\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u68da\u5378\u8cc7\u7523\u3068\u6271\u3046\u5834\u5408\u3001\u901a\u5e38\u306e\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\u3068\u540c\u69d8\u306b\u6271\u3046<\/h3>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u3001<strong>\u8ca9\u58f2\u76ee\u7684\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u5efa\u7269\u3068\u3057\u3066\u3001\u901a\u5e38\u306e\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\u3068\u540c\u69d8\u306b\u8a55\u4fa1\u30fb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u9069\u5207<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u68da\u5378\u8cc7\u7523\u306f\u300c\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u300d\u3067\u3042\u308a\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3082\u6700\u7d42\u7684\u306b\u306f\u9867\u5ba2\u306b\u8ca9\u58f2\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u5efa\u7bc9\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span class=\"f-marker-p\">\u56fa\u5b9a\u8cc7\u7523\u306e\u3088\u3046\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u306e\u3067\u306f\u306a\u304f\u3001<strong>\u8ca9\u58f2\u6642\u70b9\u3067\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u8cbb\u7528\u5316\u3059\u308b<\/strong>\u3068\u3044\u3046\u51e6\u7406\u304c\u5408\u7406\u7684<\/span>\u3067\u3059\u3002\u307e\u305f\u3001\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u3067\u3001\u8ca9\u58f2\u6d3b\u52d5\u306e\u305f\u3081\u306b\u4e00\u6642\u7684\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u671f\u9593\u3067\u3042\u3063\u3066\u3082\u3001\u8cc7\u7523\u4fa1\u5024\u3092\u7dad\u6301\u3057\u305f\u307e\u307e\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4f4f\u5b85\u30e1\u30fc\u30ab\u30fc\u304c\u5206\u8b72\u5730\u306b\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u5efa\u7bc9\u3057\u30011\u301c2\u5e74\u9593\u5c55\u793a\u7528\u3068\u3057\u3066\u4f7f\u7528\u3057\u305f\u5f8c\u306b\u8ca9\u58f2\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5efa\u7bc9\u6642\u70b9\u304b\u3089\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u5c55\u793a\u671f\u9593\u4e2d\u306f\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u308f\u305a\u3001\u8ca9\u58f2\u304c\u6210\u7acb\u3057\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u8cbb\u7528\u51e6\u7406\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5c55\u793a\u671f\u9593\u304c\u9577\u671f\u5316\u3057\u3001\u5b9f\u8cea\u7684\u306b\u8ca9\u58f2\u76ee\u7684\u3088\u308a\u3082\u4f7f\u7528\u76ee\u7684\u304c\u5f37\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3078\u306e\u632f\u66ff\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u306f\u3001<strong>\u8ca9\u58f2\u76ee\u7684\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u3001\u5c55\u793a\u671f\u9593\u4e2d\u3082\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u65b9\u91dd<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u8ca9\u58f2\u6642\u70b9\u3067\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u8cbb\u7528\u5316\u3059\u308b\u70b9\u304c\u6700\u5927\u306e\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>3-2.\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u3001\u5efa\u7bc9\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u3059\u3079\u3066\u300c\u4ed5\u639b\u54c1\u300d\u307e\u305f\u306f\u300c\u5546\u54c1\uff08\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\uff09\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<br \/>\n\u5c55\u793a\u7528\u3068\u3057\u3066\u4e00\u6642\u7684\u306b\u4f7f\u7528\u3057\u3066\u3044\u3066\u3082\u3001\u8ca9\u58f2\u76ee\u7684\u3067\u3042\u308b\u9650\u308a\u3001<strong><span class=\"f-marker-p\">\u6e1b\u4fa1\u511f\u5374\u306f\u884c\u308f\u305a\u3001\u8ca9\u58f2\u6642\u70b9\u3067\u58f2\u4e0a\u539f\u4fa1\u306b\u632f\u308a\u66ff\u3048\u308b<\/span><\/strong><span class=\"f-marker-p\">\u306e\u304c\u30dd\u30a4\u30f3\u30c8<\/span>\u3067\u3059\u3002<\/p>\n<p>\u5efa\u7bc9\u4e2d\u306f\u300c\u4ed5\u639b\u54c1\u300d\u3001\u5b8c\u6210\u5f8c\u306f\u300c\u5546\u54c1\uff08\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\uff09\u300d\u3078\u632f\u66ff\u3048\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u8ca9\u58f2\u304c\u6210\u7acb\u3057\u305f\u6642\u70b9\u3067\u3001\u68da\u5378\u8cc7\u7523\u3092\u58f2\u4e0a\u539f\u4fa1\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n<h4>\u2460\u5efa\u7bc9\u4e2d\u306e\u8cbb\u7528\u767a\u751f\uff08\u6750\u6599\u8cbb\u30fb\u5916\u6ce8\u8cbb\u306a\u3069\uff09<\/h4>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/td>\n<td>XXX\u5186<\/td>\n<td>\u73fe\u91d1\uff0f\u8cb7\u639b\u91d1<\/td>\n<td>XXX\u5186<\/td>\n<td>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u5efa\u7bc9\u8cbb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h4>\u2461\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u5b8c\u6210\uff08\u4ed5\u639b\u54c1 \u2192 \u5546\u54c1\u3078\u632f\u66ff\uff09<\/h4>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5546\u54c1\uff08\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\uff09<\/td>\n<td>XXX\u5186<\/td>\n<td>\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/td>\n<td>XXX\u5186<\/td>\n<td>\u5b8c\u6210\u306b\u4f34\u3046\u632f\u66ff<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h4>\u2462\u5c55\u793a\u671f\u9593\u4e2d\uff08\u8ca9\u58f2\u76ee\u7684\u306e\u305f\u3081\u4ed5\u8a33\u306a\u3057\uff09<\/h4>\n<p>\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u4ed5\u8a33\u3092\u3057\u307e\u305b\u3093\u3002\u8ca9\u58f2\u76ee\u7684\u3067\u3042\u308b\u9650\u308a\u3001\u4f7f\u7528\u3057\u3066\u3044\u3066\u3082\u8cbb\u7528\u5316\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30fc<\/td>\n<td>\u30fc<\/td>\n<td>\u30fc<\/td>\n<td>\u30fc<\/td>\n<td>\u5c55\u793a\u671f\u9593\u4e2d\u306e\u305f\u3081\u4ed5\u8a33\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h4>\u2463\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u8ca9\u58f2\uff08\u58f2\u4e0a\u8a08\u4e0a\uff09<\/h4>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u639b\u91d1\uff0f\u73fe\u91d1<\/td>\n<td>XXX\u5186<\/td>\n<td>\u58f2\u4e0a\u9ad8<\/td>\n<td>XXX\u5186<\/td>\n<td>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u8ca9\u58f2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h4>\u2464\u58f2\u4e0a\u539f\u4fa1\u3078\u306e\u632f\u66ff\uff08\u5546\u54c1 \u2192 \u58f2\u4e0a\u539f\u4fa1\uff09<\/h4>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #2c82c9;\"><strong>\u501f\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u8cb8\u65b9\u79d1\u76ee<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u91d1\u984d<\/strong><\/th>\n<th style=\"background-color: #2c82c9;\"><strong>\u6458\u8981<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u4e0a\u539f\u4fa1<\/td>\n<td>XXX\u5186<\/td>\n<td>\u5546\u54c1\uff08\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\uff09<\/td>\n<td>XXX\u5186<\/td>\n<td>\u58f2\u4e0a\u539f\u4fa1\u632f\u66ff<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u25c6\u88dc\u8db3\uff1a\u5c55\u793a\u671f\u9593\u304c\u9577\u671f\u5316\u3057\u305f\u5834\u5408<\/h4>\n<p>\u5c55\u793a\u671f\u9593\u304c\u9577\u304f\u306a\u308a\u3001\u5b9f\u8cea\u7684\u306b\u300c\u8ca9\u58f2\u76ee\u7684\u3088\u308a\u4f7f\u7528\u76ee\u7684\u304c\u5f37\u3044\u300d\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306f\u3001<br \/>\n<strong><span class=\"f-marker-p\">\u56fa\u5b9a\u8cc7\u7523\uff08\u5efa\u7269\uff09\u3078\u632f\u66ff \u2192 \u6e1b\u4fa1\u511f\u5374\u958b\u59cb<\/span><\/strong>\u3068\u3044\u3046\u51e6\u7406\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>4.\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001<strong>\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u8cbb\u7528\u306e\u533a\u5206\u3001\u81ea\u5b85\u517c\u7528\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u6309\u5206\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6271\u3044<\/strong>\u306a\u3069\u3001\u7a0e\u52d9\u4e0a\u306e\u5224\u65ad\u304c\u5fc5\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u304c\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306f\u300c\u8ca9\u58f2\u7528\u300d\u300c\u5e83\u544a\u7528\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u306e\u4f7f\u7528\u300d\u306a\u3069\u3001\u8907\u6570\u306e\u6027\u8cea\u3092\u6301\u3061\u5f97\u308b\u305f\u3081\u3001<strong>\u8cbb\u7528\u8a08\u4e0a\u306e\u53ef\u5426\u3084\u8cc7\u7523\u8a08\u4e0a\u306e\u8981\u5426\u304c\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/strong><br \/>\n\u8aa4\u3063\u305f\u51e6\u7406\u3092\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u9069\u5207\u306a\u5224\u65ad\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2460\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u305f\u3068\u304d\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001<strong><span class=\"f-marker-p\">\u300c\u4fee\u7e55\u8cbb\uff08\u5373\u6642\u7d4c\u8cbb\uff09\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304b\u3001\u300c\u8cc7\u672c\u7684\u652f\u51fa\uff08\u8cc7\u7523\u8a08\u4e0a\uff09\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304b\u3092\u9069\u5207\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7a0e\u52d9\u4e0a\u3001\u5de5\u4e8b\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u3001\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u4e00\u62ec\u3067\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u304b\uff08\u4fee\u7e55\u8cbb\uff09\u3001\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u308a\u6e1b\u4fa1\u511f\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\uff08\u8cc7\u672c\u7684\u652f\u51fa\uff09\u304c\u7570\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u901a\u9054\u3067\u306f\u3001\u4e00\u822c\u7684\u306b\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u539f\u72b6\u56de\u5fa9\u3084\u7dad\u6301\u3092\u76ee\u7684\u3068\u3059\u308b\u5de5\u4e8b \u2192 \u4fee\u7e55\u8cbb\uff08\u5373\u6642\u7d4c\u8cbb\uff09<\/strong><\/li>\n<li><strong>\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u3001\u307e\u305f\u306f\u8010\u7528\u5e74\u6570\u3092\u5ef6\u9577\u3055\u305b\u308b\u5de5\u4e8b \u2192 \u8cc7\u672c\u7684\u652f\u51fa\uff08\u8cc7\u7523\u8a08\u4e0a\uff09<\/strong><\/li>\n<\/ul>\n<p>\u3053\u306e\u533a\u5206\u3092\u8aa4\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u4fee\u7e55\u8cbb\uff08\u5373\u6642\u7d4c\u8cbb\uff09\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3084\u3059\u3044\u4f8b<\/strong><\/p>\n<ul>\n<li>\u540c\u7a0b\u5ea6\u306e\u30b0\u30ec\u30fc\u30c9\u306e\u58c1\u7d19\u3078\u306e\u5f35\u66ff\u3048<\/li>\n<li>\u50b7\u3093\u3060\u5e8a\u6750\u306e\u4ea4\u63db<\/li>\n<li>\u8a2d\u5099\u306e\u8efd\u5fae\u306a\u4fee\u7406\u3000\u306a\u3069<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"attention-p\"><strong>\u8cc7\u672c\u7684\u652f\u51fa\uff08\u8cc7\u7523\u8a08\u4e0a\uff09\u3068\u3057\u3066\u6271\u308f\u308c\u3084\u3059\u3044\u4f8b<\/strong><\/p>\n<ul>\n<li>\u9ad8\u7d1a\u4ed5\u69d8\u3078\u306e\u5168\u9762\u30ea\u30d5\u30a9\u30fc\u30e0<\/li>\n<li>\u9593\u53d6\u308a\u306e\u5927\u5e45\u306a\u5909\u66f4<\/li>\n<li>\u65ad\u71b1\u6027\u80fd\u3084\u8010\u9707\u6027\u80fd\u3092\u9ad8\u3081\u308b\u5de5\u4e8b<\/li>\n<li>\u5efa\u7269\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3092\u660e\u3089\u304b\u306b\u5ef6\u9577\u3055\u305b\u308b\u5de5\u4e8b\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p class=\"attention-p\">\u3053\u306e\u3088\u3046\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u8cbb\u7528\u306f\u3001<\/span>\u5de5\u4e8b\u306e\u76ee\u7684\u30fb\u5185\u5bb9\u30fb\u52b9\u679c\u3092\u7dcf\u5408\u7684\u306b\u898b\u3066\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u5de5\u4e8b\u306e\u5b9f\u614b\u306b\u5373\u3057\u3066\u300c\u4fee\u7e55\u8cbb\u300d\u304b\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u304b\u3092\u614e\u91cd\u306b\u5224\u5b9a\u3057\u3001\u56fd\u7a0e\u5e81\u901a\u9054\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u305f\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h4>\u2461\u81ea\u5b85\u517c\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3068\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p><span class=\"f-marker-p\">\u81ea\u5b85\u517c\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<\/span><strong><span class=\"f-marker-p\">\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u90e8\u5206\u306e\u307f\u3092\u3001\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u6309\u5206\u3057\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u81ea\u5b85\u90e8\u5206\u306f\u3082\u3061\u308d\u3093\u79c1\u7684\u5229\u7528\u3067\u3042\u308a\u3001\u7a0e\u52d9\u4e0a\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u4e00\u65b9\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3068\u3057\u3066\u5b9f\u969b\u306b\u4e8b\u696d\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u9762\u7a4d\u3084\u5229\u7528\u6642\u9593\u306a\u3069\u306e\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u57fa\u3065\u304d\u6309\u5206\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u300c\u5408\u7406\u7684\u306a\u6309\u5206\u300d\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u5426\u8a8d\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u9762\u7a4d\u5272\u5408\u306b\u3088\u308b\u6309\u5206\u306e\u4f8b<\/strong><\/p>\n<ul>\n<li>1\u968e\uff0850\u33a1\uff09\uff1a\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3068\u3057\u3066\u5c55\u793a\u7528<\/li>\n<li>2\u968e\uff0850\u33a1\uff09\uff1a\u5c45\u4f4f\u7528<br \/>\n\u2192 \u5efa\u7269\u5168\u4f53100\u33a1\u306e\u3046\u3061\u3001\u4e8b\u696d\u5229\u7528\u90e8\u5206\u306f50\uff05\u3068\u5224\u65ad\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u306b\u3064\u3044\u306650\uff05\u3092\u7d4c\u8cbb\u5bfe\u8c61\u3068\u3059\u308b\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"attention-p\"><strong>\u6642\u9593\u5272\u5408\u306b\u3088\u308b\u6309\u5206\u306e\u4f8b<\/strong><\/p>\n<ul>\n<li>\u5e73\u65e510:00\u301c17:00\uff081\u65e57\u6642\u9593\uff09\u306e\u307f\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3068\u3057\u3066\u516c\u958b<\/li>\n<li>1\u65e5\u306e\u7dcf\u6642\u9593\u306f24\u6642\u9593<br \/>\n\u2192 \u6642\u9593\u5272\u5408\u306f 7\/24 \u3068\u3057\u3066\u3001\u5149\u71b1\u8cbb\u7b49\u3092\u6309\u5206\u3059\u308b\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"attention-p\"><strong>\u7d4c\u8cbb\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u3082\u306e<\/strong><\/p>\n<ul>\n<li>\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u4e8b\u696d\u5229\u7528\u90e8\u5206\u76f8\u5f53\uff09<\/li>\n<li>\u6c34\u9053\u5149\u71b1\u8cbb<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff08\u4e8b\u696d\u5229\u7528\u90e8\u5206\u76f8\u5f53\uff09<\/li>\n<li>\u6e05\u6383\u8cbb\u30fb\u6d88\u8017\u54c1\u8cbb\u3000\u306a\u3069<\/li>\n<\/ul>\n<p class=\"attention-p\">\u3044\u305a\u308c\u3082\u3001\u4e8b\u696d\u5229\u7528\u5272\u5408\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u81ea\u5b85\u517c\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u5834\u5408\u306b\u306f\u3001<strong>\u9762\u7a4d\u3084\u6642\u9593\u3068\u3044\u3063\u305f\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u57fa\u3065\u304d\u4e8b\u696d\u5229\u7528\u90e8\u5206\u3092\u7b97\u5b9a\u3057\u3001\u305d\u306e\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u306e\u307f\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3001\u7a0e\u52d9\u4e0a\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h4>\u2462\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p><span class=\"f-marker-p\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306b\u3064\u3044\u3066\u306f\u3001<\/span><strong><span class=\"f-marker-p\">\u5c55\u793a\u5c02\u7528\u306e\u5efa\u7269\u3067\u3042\u3063\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u300c\u571f\u5730\u30fb\u5bb6\u5c4b\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u81ea\u4f53\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u4e0d\u52d5\u7523\u767b\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u533a\u5206\u304c\u68da\u5378\u8cc7\u7523\u3067\u3042\u308b\u304b\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001<strong>\u4e0d\u52d5\u7523\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304c\u539f\u5247<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<h5>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u95a2\u3059\u308b4\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h5>\n<p>&nbsp;<\/p>\n<h6>1.<strong>\u68da\u5378\u8cc7\u7523\u304b\u56fa\u5b9a\u8cc7\u7523\u304b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u308b<\/strong><\/h6>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u300c\u571f\u5730\u30fb\u5bb6\u5c4b\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001<strong>\u4e0d\u52d5\u7523\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3067\u3042\u308c\u3070\u3001\u4f1a\u8a08\u533a\u5206\u306b\u95a2\u4fc2\u306a\u304f\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p>\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308c\u3070\u8ab2\u7a0e\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u68da\u5378\u8cc7\u7523\uff08\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u3066\u3082\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u2192 \u4f1a\u8a08\u51e6\u7406\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u5225\u306e\u6982\u5ff5\u3067\u3042\u308b\u70b9\u304c\u91cd\u8981<\/p>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h6>2.<strong>\u5c55\u793a\u5c02\u7528\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306f\u300c\u4e8b\u696d\u7528\u5bb6\u5c4b\u300d\u3068\u6271\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044<\/strong><\/h6>\n<p>\u5b9f\u52d9\u4e0a\u3001\u5c55\u793a\u76ee\u7684\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306f\u3001<strong>\u4e8b\u696d\u7528\u5bb6\u5c4b\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u4f8b\u5916\u304c\u3042\u308a\u5f97\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p>\u5bb6\u5c4b\u8a8d\u5b9a\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u7c21\u6613\u69cb\u9020\u7269<\/p>\n<\/li>\n<li>\n<p>\u81ea\u6cbb\u4f53\u306e\u5224\u65ad\u3067\u300c\u5bb6\u5c4b\u300d\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u5834\u5408\u2192 \u3053\u306e\u5834\u5408\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304c\u3001<strong>\u6700\u7d42\u5224\u65ad\u306f\u81ea\u6cbb\u4f53\u306e\u5bb6\u5c4b\u8a8d\u5b9a\u57fa\u6e96\u306b\u3088\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u63a8\u5968\u3055\u308c\u308b<\/strong><\/p>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h6><strong>3.<\/strong><strong>\u81ea\u5b85\u517c\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u5834\u5408\u306e\u6271\u3044<\/strong><\/h6>\n<ul>\n<li>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u5efa\u7269\u5168\u4f53\u306b\u8ab2\u7a0e\u3055\u308c\u308b<\/p>\n<\/li>\n<li>\n<p>\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u306e\u7d4c\u8cbb\u7b97\u5165\u306f\u3001<strong>\u4e8b\u696d\u5229\u7528\u90e8\u5206\u306e\u307f\u6309\u5206<\/strong>\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u4f8b\uff1a\u96fb\u6c17\u4ee3\u3001\u4fee\u7e55\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span class=\"f-marker-p\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306f\u3001\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001<\/span><strong><span class=\"f-marker-p\">\u5c55\u793a\u7528\u306e\u5efa\u7269\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u9650\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u4f1a\u8a08\u51e6\u7406\u30fb\u7a0e\u52d9\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<h2>5.\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306a\u3069\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u60a9\u307f\u306e\u5834\u5408\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044<\/h2>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u8010\u7528\u5e74\u6570\u3084\u6e1b\u4fa1\u511f\u5374\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u300c\u69cb\u9020\u306b\u3088\u308b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\u3068\u300c\u8cc7\u7523\u533a\u5206\u300d\u3084\u3001\u300c\u5b9f\u969b\u306e\u5229\u7528\u76ee\u7684\u300d\u306a\u3069\u304c\u8907\u96d1\u306b\u7d61\u307f\u5408\u3046\u5206\u91ce\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5f62\u5f0f\u7684\u306a\u7406\u89e3\u3060\u3051\u3067\u5224\u65ad\u3059\u308b\u3068\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3084\u640d\u76ca\u3078\u306e\u5f71\u97ff\u3092\u898b\u843d\u3068\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u3001\u7a0e\u52d9\u51e6\u7406\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u6700\u9069\u306a\u51e6\u7406\u65b9\u6cd5\u3068\u30ea\u30b9\u30af\u56de\u907f\u306e\u4e21\u7acb\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u304b\u68da\u5378\u8cc7\u7523\u3068\u3059\u308b\u304b\u3001\u8010\u7528\u5e74\u6570\u3092\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308b\u304b\u3068\u3044\u3063\u305f\u5224\u65ad\u306f\u3001\u500b\u5225\u4e8b\u60c5\u306b\u3088\u3063\u3066\u7d50\u8ad6\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u5b9f\u52d9\u7d4c\u9a13\u306b\u57fa\u3065\u3044\u305f\u5224\u65ad\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #e25041;\"><strong><span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/strong><\/span><span class=\"f-marker-y\"><strong>\u3067\u306f\u3001\u5efa\u8a2d\u696d\u30fb\u4e0d\u52d5\u7523\u696d\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u304c\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u53d6\u308a\u6271\u3044\u3092\u542b\u3081\u305f\u5b9f\u52d9\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5373\u3057\u305f\u6700\u9069\u306a\u51e6\u7406\u3092\u691c\u8a0e\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u306e\u6d3b\u7528\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u6709\u52b9\u3067\u3059\u3002<\/strong><\/span><\/p>\n<h2>6.\u307e\u3068\u3081<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u4f1a\u8a08\u51e6\u7406<\/span><\/strong>\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001<strong><span class=\"f-marker-p\">\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\u300c\u8cc7\u7523\u533a\u5206\u300d\u300c\u5b9f\u969b\u306e\u4f7f\u7528\u5b9f\u614b\u300d\u306e3\u70b9\u3092\u6574\u7406\u3057\u3066\u8003\u3048\u308b<\/span><\/strong>\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305a\u3001<strong>\u56fa\u5b9a\u8cc7\u7523\u304b\u68da\u5378\u8cc7\u7523\u304b\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u56fa\u5b9a\u8cc7\u7523\u6271\u3044\u306e\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u6cbf\u3063\u3066\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u69cb\u9020\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u5c55\u793a\u7528\u5efa\u7269\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u5834\u5408\u3001\u69cb\u9020\u3084\u7528\u9014\u306b\u5fdc\u3058\u3066\u4e00\u822c\u4f4f\u5b85\u3068\u540c\u3058\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u56fa\u5b9a\u8cc7\u7523\u304b\u68da\u5378\u8cc7\u7523\u304b\u306b\u3088\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u306e\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u68da\u5378\u8cc7\u7523\u306a\u3089\u6e1b\u4fa1\u511f\u5374\u306a\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u306a\u30897\u5e74\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306e\u8010\u7528\u5e74\u6570\u306b\u95a2\u3059\u308b\u5224\u65ad\u3067\u306f\u3001\u69cb\u9020\u5225\u8010\u7528\u5e74\u6570\u30687\u5e74\u7279\u4f8b\u3092\u4f7f\u3044\u5206\u3051\u3001\u4e8b\u696d\u5b9f\u614b\u306b\u5373\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u9069\u5207\u306a\u7a0e\u52d9\u7533\u544a\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"f-marker-y\">\u304a\u60a9\u307f\u306e\u969b\u306b\u306f\u3001<strong><span style=\"color: #b8312f;\">\u7a0e\u7406\u58eb<\/span><\/strong>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u3092\u6271\u3046\u969b\u306b\u3001\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u300c\u3053\u306e\u5efa\u7269\u306f\u4f55\u5e74\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u306e\u304b\u300d\u300c\u8010\u7528\u5e74\u6570\u306f\u4f55\u5e74\u304b\u300d\u3068\u3044\u3063\u305f\u554f\u984c\u306b\u76f4\u9762\u3059\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002 \u7279\u306b\u3001\u5c55\u793a\u7528\u3068\u3057\u3066\u4e00\u5b9a\u671f\u9593\u306e\u307f\u4f7f\u7528\u3057\u3001\u305d\u306e\u5f8c\u306f\u58f2\u5374\u3084\u89e3\u4f53\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3001 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-2954","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\/2954","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=2954"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2954\/revisions"}],"predecessor-version":[{"id":2957,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2954\/revisions\/2957"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2953"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}