{"id":3023,"date":"2026-06-05T10:00:25","date_gmt":"2026-06-05T01:00:25","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3023"},"modified":"2026-06-04T11:06:01","modified_gmt":"2026-06-04T02:06:01","slug":"cost-of-goods-sold","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/cost-of-goods-sold","title":{"rendered":"\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\uff5c\u696d\u7a2e\u5225\u306e\u8003\u3048\u65b9\u3084\u4ed5\u8a33\u65b9\u6cd5\u3001\u4f3c\u305f\u7528\u8a9e\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"

\u6c7a\u7b97\u671f\u3092\u8fce\u3048\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u4e2d\u306b\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u306e\u6570\u5b57\u304c\u60f3\u5b9a\u3068\u5408\u308f\u305a\u3001\u6238\u60d1\u3063\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4e0a\u53f8\u304b\u3089\u7c97\u5229\u306e\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u3066\u3082\u3001\u4ed5\u5165\u3084\u539f\u4fa1\u3068\u306e\u9055\u3044\u304c\u66d6\u6627\u3067\u7b54\u3048\u3089\u308c\u305a\u7126\u308b\u5834\u9762\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u306e\u5b9a\u7fa9\u304b\u3089\u8a08\u7b97\u65b9\u6cd5\u3001\u696d\u7a2e\u5225\u306e\u8003\u3048\u65b9\u30014\u3064\u306e\u4ed5\u8a33\u30d1\u30bf\u30fc\u30f3\u307e\u3067\u4f53\u7cfb\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u5b9f\u52d9\u3067\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3082\u6574\u7406\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u6c7a\u7b97\u696d\u52d9\u306b\u5fc5\u8981\u306a\u57fa\u790e\u3092\u4e00\u6c17\u306b\u8eab\u306b\u3064\u3051\u3089\u308c\u307e\u3059\u3002\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n

1.\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u3001\u58f2\u308c\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u3053\u3068<\/h2>\n

<\/p>\n

\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u3001\u5f53\u671f\u306b\u8ca9\u58f2\u3055\u308c\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528<\/span><\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u58f2\u308c\u305f\u5206\u3060\u3051\u300d\u304c\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u308b<\/span><\/strong>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u5f53\u671f\u306b\u4ed5\u5165\u308c\u305f\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u58f2\u4e0a\u539f\u4fa1\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u671f\u9996\u5728\u5eab\u304c\u30bc\u30ed\u306e\u72b6\u614b\u3067100\u4e07\u5186\u5206\u4ed5\u5165\u308c\u3001\u671f\u672b\u306b20\u4e07\u5186\u5206\u304c\u5728\u5eab\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308c\u3070\u3001\u58f2\u4e0a\u539f\u4fa1\u306f80\u4e07\u5186\u3067\u3059\u3002\u6b8b\u3063\u305f\u5728\u5eab\u306f\u300c\u68da\u5378\u8cc7\u7523\u300d\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3001\u7fcc\u671f\u4ee5\u964d\u306b\u8ca9\u58f2\u3055\u308c\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u3058\u3081\u3066\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/p>\n

1-1.\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306e\u4f4d\u7f6e\u3065\u3051<\/h3>\n

\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u3001\u58f2\u4e0a\u539f\u4fa1\u306f\u58f2\u4e0a\u9ad8\u306e\u76f4\u4e0b\u306b\u8a18\u8f09\u3055\u308c\u308b\u3001\u6700\u521d\u306b\u5dee\u3057\u5f15\u304b\u308c\u308b\u8cbb\u7528<\/span><\/strong>\u3067\u3059\u3002<\/p>\n

\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u4e0a\u304b\u3089\u9806\u306b\u5229\u76ca\u3092\u8a08\u7b97\u3057\u3066\u3044\u304f\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u58f2\u4e0a\u539f\u4fa1\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3055\u308c\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\uff09\u306f\u3001\u305d\u306e\u5f8c\u306b\u7d9a\u304f\u55b6\u696d\u5229\u76ca\u30fb\u7d4c\u5e38\u5229\u76ca\u30fb\u5f53\u671f\u7d14\u5229\u76ca\u3001\u3059\u3079\u3066\u306e\u571f\u53f0\u3068\u306a\u308b\u6570\u5b57\u3067\u3059\u3002<\/p>\n

1-2.\u58f2\u4e0a\u539f\u4fa1\u306e\u6ce8\u610f\u70b9<\/h3>\n

\u5229\u76ca\u306e\u8a08\u7b97\u306b\u68da\u5378\u304c\u6b20\u304b\u305b\u306a\u3044\u7406\u7531\u306f\u3001\u68da\u5378\u306b\u3088\u3063\u3066\u300c\u58f2\u308c\u3066\u3044\u306a\u3044\u5728\u5eab\u5206\u300d\u3092\u8cbb\u7528\u304b\u3089\u9664\u5916\u3059\u308b\u3053\u3068\u3067\u3001\u306f\u3058\u3081\u3066\u6b63\u78ba\u306a\u58f2\u4e0a\u539f\u4fa1\u3068\u5229\u76ca\u304c\u7b97\u51fa\u3067\u304d\u308b\u304b\u3089<\/span><\/strong>\u3067\u3059\u3002<\/p>\n

\u4f1a\u8a08\u306b\u306f\u300c\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247<\/span><\/strong>\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u3001\u58f2\u4e0a\uff08\u53ce\u76ca\uff09\u304c\u767a\u751f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5408\u308f\u305b\u3066\u3001\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u307e\u3060\u58f2\u308c\u3066\u3044\u306a\u3044\u5546\u54c1\u306e\u4ed5\u5165\u30b3\u30b9\u30c8\u3092\u5f53\u671f\u306e\u8cbb\u7528\u306b\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u4ed5\u5165\u308c\u305f\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u8cbb\u7528\u306b\u3059\u308b\u3068\u3001\u5229\u76ca\u304c\u5b9f\u614b\u3068\u30ba\u30ec\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306e\u3046\u3061\u671f\u672b\u6642\u70b9\u3067\u58f2\u308c\u6b8b\u3063\u3066\u3044\u308b\u5206\u306f\u3001\u307e\u3060\u300c\u58f2\u4e0a\u306b\u8ca2\u732e\u3057\u3066\u3044\u306a\u3044\u300d\u305f\u3081\u3067\u3059\u3002<\/p>\n

\u305d\u3053\u3067\u91cd\u8981\u306b\u306a\u308b\u306e\u304c\u3001\u671f\u9996\u5728\u5eab\u3068\u671f\u672b\u5728\u5eab\u3092\u8003\u616e\u3059\u308b\u68da\u5378\u306e\u4f5c\u696d\u3067\u3059\u3002\u671f\u672b\u5728\u5eab\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u300c\u58f2\u308c\u3066\u3044\u306a\u3044\u5206\u300d\u3092\u8cbb\u7528\u304b\u3089\u9664\u5916\u3057\u3001\u58f2\u308c\u305f\u5546\u54c1\u306b\u304b\u304b\u3063\u305f\u30b3\u30b9\u30c8\u3060\u3051\u3092\u62bd\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n

1-3.\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u65b9\u6cd5\u3000<\/h3>\n

\u58f2\u4e0a\u539f\u4fa1\u306e\u57fa\u672c\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

\n

\u58f2\u4e0a\u539f\u4fa1 \uff1d \u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8 \uff0b \u5f53\u671f\u4ed5\u5165\u9ad8 \uff0d \u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8<\/p>\n<\/div>\n

\u300c\u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8\u300d\u306f\u3001\u524d\u671f\u672b\u306b\u6b8b\u3063\u3066\u3044\u305f\u5728\u5eab\u3092\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u3044\u3060\u3082\u306e\u3067\u3059\u3002\u671f\u304c\u59cb\u307e\u3063\u305f\u6642\u70b9\u3067\u3059\u3067\u306b\u624b\u5143\u306b\u3042\u3063\u305f\u5546\u54c1\u306a\u306e\u3067\u3001\u5f53\u671f\u306b\u58f2\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u306b\u5f53\u671f\u306e\u4ed5\u5165\u9ad8\u3092\u52a0\u3048\u308b\u3053\u3068\u3067\u3001\u300c\u4eca\u671f\u3001\u58f2\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u5546\u54c1\u306e\u7dcf\u91cf\u300d\u3092\u51fa\u305b\u307e\u3059\u3002<\/p>\n

\u3053\u3053\u304b\u3089\u671f\u672b\u306b\u6b8b\u3063\u305f\u5728\u5eab\u3092\u5dee\u3057\u5f15\u3051\u3070\u3001\u5b9f\u969b\u306b\u58f2\u308c\u305f\u5546\u54c1\u306e\u539f\u4fa1\u3060\u3051\u304c\u6b8b\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u58f2\u4e0a\u539f\u4fa1\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u5f0f\u306f\u5378\u58f2\u696d\u30fb\u5c0f\u58f2\u696d\u3092\u524d\u63d0\u3068\u3057\u305f\u6700\u3082\u30b7\u30f3\u30d7\u30eb\u306a\u5f62\u3067\u3059\u304c\u3001\u88fd\u9020\u696d\u3067\u306f\u300c\u5f53\u671f\u4ed5\u5165\u9ad8\u300d\u304c\u300c\u5f53\u671f\u88fd\u54c1\u88fd\u9020\u539f\u4fa1\u300d\u306b\u7f6e\u304d\u63db\u308f\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u3067\u306f\u4eba\u4ef6\u8cbb\u306a\u3069\u304c\u539f\u4fa1\u306e\u4e2d\u5fc3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

1-4.\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u4f8b<\/h3>\n

\u5177\u4f53\u7684\u306a\u6570\u5024\u3067\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n\n\n
\n
\u9805\u76ee<\/strong><\/div>\n<\/th>\n
\n
\u91d1\u984d<\/strong><\/div>\n<\/th>\n<\/tr>\n
\u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8<\/td>\n200\u4e07\u5186<\/td>\n<\/tr>\n
\u5f53\u671f\u4ed5\u5165\u9ad8<\/td>\n800\u4e07\u5186<\/td>\n<\/tr>\n
\u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8<\/td>\n150\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

\u58f2\u4e0a\u539f\u4fa1 \uff1d 200 \uff0b 800 \uff0d 150 \uff1d 850\u4e07\u5186<\/p>\n<\/div>\n

\u3053\u306e\u671f\u306e\u58f2\u4e0a\u9ad8\u304c1,200\u4e07\u5186\u306a\u3089\u3001\u7c97\u5229\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

\n

\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\uff09 \uff1d 1,200 \uff0d 850 \uff1d 350\u4e07\u5186\uff08\u7c97\u5229\u7387 \u7d0429%\uff09<\/p>\n<\/div>\n

\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u30d1\u30bf\u30fc\u30f3\u306f3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n

\n
    \n
  • \u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8<\/strong>\u3092\u5f15\u304d\u5fd8\u308c\u3001\u4ed5\u5165\u9ad8\uff08800\u4e07\u5186\uff09\u3092\u305d\u306e\u307e\u307e\u58f2\u4e0a\u539f\u4fa1\u306b\u3057\u3066\u3057\u307e\u3046<\/strong><\/li>\n
  • \u68da\u5378\u6642\u306e\u6570\u91cf\u30ab\u30a6\u30f3\u30c8\u30df\u30b9\u3084\u8a55\u4fa1\u5358\u4fa1\u306e\u5165\u529b\u30df\u30b9<\/strong><\/li>\n
  • \u4ed5\u5165\u8fd4\u54c1\u30fb\u4ed5\u5165\u5024\u5f15\u304d\u3092\u4ed5\u5165\u9ad8\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u3044\u306a\u3044<\/strong><\/li>\n<\/ul>\n<\/div>\n

    \u3044\u305a\u308c\u306e\u30df\u30b9\u3082\u58f2\u4e0a\u539f\u4fa1\u306e\u91d1\u984d\u3092\u30ba\u30e9\u3057\u3001\u7c97\u5229\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3059\u305f\u3081\u3001\u6c7a\u7b97\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u5fc5\u305a\u5165\u308c\u307e\u3057\u3087\u3046\u3002<\/p>\n

    2.\u58f2\u4e0a\u539f\u4fa1\u3068\u4f3c\u305f\u7528\u8a9e\u306e\u95a2\u4fc2\u6027\u3068\u4f7f\u3044\u5206\u3051<\/h2>\n

    \u300c\u88fd\u9020\u539f\u4fa1\u300d\u300c\u4ed5\u5165\u9ad8\u300d\u300c\u4ed5\u5165\u539f\u4fa1\u300d\u300c\u8ca9\u7ba1\u8cbb\u300d\u306a\u3069\u3001\u58f2\u4e0a\u539f\u4fa1\u3068\u4f3c\u305f\u7528\u8a9e\u306f\u591a\u304f\u3001\u6df7\u540c\u3057\u3084\u3059\u3044\u9805\u76ee\u3067\u3059\u3002<\/p>\n

    \u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308c\u3070\u3001\u6c7a\u7b97\u66f8\u306e\u3069\u3053\u306b\u4f55\u3092\u8a08\u4e0a\u3059\u3079\u304d\u304b\u3092\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u4e0a\u53f8\u3084\u7a0e\u7406\u58eb\u3078\u306e\u8aac\u660e\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u539f\u4fa1\u3068\u8ca9\u7ba1\u8cbb\u306e\u7dda\u5f15\u304d\u3092\u7684\u78ba\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u7c97\u5229\u3084\u55b6\u696d\u5229\u76ca\u3092\u610f\u56f3\u305b\u305a\u6b6a\u3081\u308b\u30ea\u30b9\u30af\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n

    \u3053\u3053\u3067\u306f4\u3064\u306e\u7528\u8a9e\u3092\u6574\u7406\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

    2-1.\u88fd\u9020\u539f\u4fa1<\/h3>\n

    \u88fd\u9020\u539f\u4fa1\u3068\u306f\u3001\u88fd\u54c1\u3092\u88fd\u9020\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u7dcf\u984d<\/span><\/strong>\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e3\u3064\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n

    \n
      \n
    • \u6750\u6599\u8cbb\uff1a\u88fd\u54c1\u306e\u539f\u6750\u6599\u3084\u90e8\u54c1\u306b\u304b\u304b\u308b\u8cbb\u7528<\/strong><\/li>\n
    • \u52b4\u52d9\u8cbb\uff1a\u88fd\u9020\u306b\u5f93\u4e8b\u3059\u308b\u5de5\u54e1\u306a\u3069\u306e\u4eba\u4ef6\u8cbb<\/strong><\/li>\n
    • \u7d4c\u8cbb\uff1a\u5de5\u5834\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u30fb\u6c34\u9053\u5149\u71b1\u8cbb\u306a\u3069\uff08\u88fd\u9020\u9593\u63a5\u8cbb\u3092\u542b\u3080\uff09<\/strong><\/li>\n<\/ul>\n<\/div>\n

      \u88fd\u9020\u539f\u4fa1\u306f\u3001\u307e\u3060\u58f2\u4e0a\u539f\u4fa1\u306b\u306a\u308b\u524d\u306e\u6bb5\u968e\u306e\u30b3\u30b9\u30c8\u3067\u3059\u3002\u88fd\u9020\u696d\u306e\u6d41\u308c\u3092\u8ffd\u3046\u3068\u3001\u88fd\u9020\u539f\u4fa1\u304c\u96c6\u8a08\u3055\u308c\u3066\u5b8c\u6210\u54c1\u3068\u306a\u308a\u3001\u305d\u308c\u304c\u300c\u88fd\u54c1\u300d\u3068\u3044\u3046\u68da\u5378\u8cc7\u7523\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u3046\u3061\u5f53\u671f\u306b\u8ca9\u58f2\u3055\u308c\u305f\u5206\u3060\u3051<\/span><\/strong>\u304c\u58f2\u4e0a\u539f\u4fa1\u3078\u3068\u632f\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

      \n

      \u88fd\u9020\u539f\u4fa1 \u2192 \u88fd\u54c1\uff08\u68da\u5378\u8cc7\u7523\uff09 \u2192 \u8ca9\u58f2\u5206\u306e\u307f \u2192 \u58f2\u4e0a\u539f\u4fa1<\/p>\n<\/div>\n

      \u88fd\u9020\u539f\u4fa1\u306f\u300c\u3044\u304f\u3089\u304b\u3051\u3066\u4f5c\u3063\u305f\u304b\u300d\u3092\u96c6\u8a08\u3059\u308b\u5de5\u7a0b\u3067\u3042\u308a\u3001\u58f2\u4e0a\u539f\u4fa1\u306f\u300c\u305d\u306e\u3046\u3061\u58f2\u308c\u305f\u5206\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u300d\u51e6\u7406\u3067\u3059\u3002\u540c\u3058\u30b3\u30b9\u30c8\u3067\u3082\u3001\u96c6\u8a08\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u8cbb\u7528\u5316\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

      2-2.\u4ed5\u5165\u308c\u9ad8<\/h3>\n

      \u4ed5\u5165\u9ad8\u3068\u306f\u3001\u5f53\u671f\u306b\u8cfc\u5165\u3057\u305f\u5546\u54c1\u30fb\u6750\u6599\u306e\u91d1\u984d\u306e\u5408\u8a08\u306e\u3053\u3068<\/span><\/strong>\u3067\u3001\u5378\u58f2\u696d\u3084\u5c0f\u58f2\u696d\u3067\u65e5\u5e38\u7684\u306b\u4f7f\u308f\u308c\u308b\u7528\u8a9e\u3067\u3059\u3002<\/p>\n

      \u91cd\u8981\u306a\u306e\u306f\u3001\u4ed5\u5165\u9ad8\u306f\u300c\u4ed5\u5165\u308c\u305f\u6642\u70b9\u300d\u3067\u8a08\u4e0a\u3055\u308c\u308b\u91d1\u984d\u3067\u3042\u308a\u3001\u305d\u306e\u5546\u54c1\u304c\u58f2\u308c\u305f\u304b\u3069\u3046\u304b\u306f\u554f\u308f\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u3042\u304f\u307e\u3067\u3082\u5f53\u671f\u4e2d\u306e\u8cfc\u5165\u984d\u3092\u96c6\u8a08\u3057\u305f\u3082\u306e\u3067\u3001\u5728\u5eab\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u3066\u3082\u4ed5\u5165\u9ad8\u306b\u306f\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

      \u58f2\u4e0a\u539f\u4fa1\u3068\u306e\u95a2\u4fc2\u3092\u5f0f\u3067\u898b\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

      \n

      \u58f2\u4e0a\u539f\u4fa1 \uff1d \u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8 \uff0b \u5f53\u671f\u4ed5\u5165\u9ad8 \uff0d \u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8<\/p>\n<\/div>\n

      \u4ed5\u5165\u9ad8\u306f\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u300c\u6750\u6599\u300d\u306e\u3072\u3068\u3064\u306b\u904e\u304e\u305a\u3001\u4ed5\u5165\u9ad8\u305d\u306e\u3082\u306e\u304c\u58f2\u4e0a\u539f\u4fa1\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5728\u5eab\u8abf\u6574\u3092\u7d4c\u3066\u521d\u3081\u3066\u3001\u58f2\u4e0a\u539f\u4fa1\u304c\u78ba\u5b9a\u3059\u308b\u3068\u3044\u3046\u95a2\u4fc2\u6027\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

      2-3.\u4ed5\u5165\u539f\u4fa1<\/h3>\n

      \u4ed5\u5165\u539f\u4fa1\u3068\u306f\u3001\u5546\u54c1\u4ee3\u91d1\u306b\u52a0\u3048\u3001\u904b\u8cc3\u30fb\u4fdd\u967a\u6599\u30fb\u8cfc\u5165\u624b\u6570\u6599\u306a\u3069\u300c\u5546\u54c1\u53d6\u5f97\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u4ed8\u968f\u8cbb\u7528\u300d\u3082\u542b\u3081\u305f\u672c\u6765\u306e\u53d6\u5f97\u539f\u4fa1<\/span><\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

      \u300c\u4ed5\u5165\u9ad8\u300d\u304c\u300c\u5f53\u671f\u306b\u3044\u304f\u3089\u8cb7\u3063\u305f\u304b\u300d\u306e\u5408\u8a08\u91d1\u984d\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u300c\u4ed5\u5165\u539f\u4fa1\u300d\u306f\u300c\u305d\u306e\u5546\u54c11\u3064\u3092\u624b\u5143\u306b\u5c4a\u3051\u308b\u307e\u3067\u306b\u3044\u304f\u3089\u304b\u304b\u3063\u305f\u304b\u300d\u3068\u3044\u3046\u5358\u54c1\u30d9\u30fc\u30b9\u306e\u91d1\u984d\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ed5\u5165\u50245,000\u5186\u306e\u5546\u54c1\u3092\u53d6\u308a\u5bc4\u305b\u308b\u306e\u306b\u9001\u6599500\u5186\u304b\u304b\u3063\u305f\u5834\u5408\u3001\u4ed5\u5165\u539f\u4fa1\u306f5,500\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

      \u58f2\u4e0a\u539f\u4fa1\u3068\u306e\u3064\u306a\u304c\u308a\u3068\u3057\u3066\u306f\u3001\u5378\u58f2\u30fb\u5c0f\u58f2\u696d\u306e\u5834\u5408\u3001\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306e\u4ed5\u5165\u539f\u4fa1\u304c\u305d\u306e\u307e\u307e\u58f2\u4e0a\u539f\u4fa1\u306b\u306a\u308a\u307e\u3059\u3002\u4ed5\u5165\u539f\u4fa1\u306e\u3046\u3061\u300c\u58f2\u308c\u305f\u5206\u3060\u3051\u300d\u304c\u8cbb\u7528\u5316\u3055\u308c\u308b\u3068\u3044\u3046\u539f\u5247\u306f\u3001\u3053\u3053\u3067\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n

      \u5b9f\u52d9\u3067\u306e\u6ce8\u610f\u70b9\u306f\u3001\u904b\u8cc3\u3084\u8377\u5f79\u8cbb\u3092\u300c\u8ca9\u7ba1\u8cbb\u300d\u306b\u843d\u3068\u3059\u304b\u300c\u4ed5\u5165\u539f\u4fa1\u300d\u306b\u542b\u3081\u308b\u304b\u306e\u5224\u65ad\u3067\u3059\u3002\u5546\u54c1\u306e\u53d6\u5f97\u306b\u76f4\u63a5\u304b\u304b\u308b\u8cbb\u7528\u306a\u3089\u4ed5\u5165\u539f\u4fa1\u3001\u8ca9\u58f2\u6642\u306b\u767a\u751f\u3059\u308b\u914d\u9001\u8cbb\u7528\u306a\u3089\u8ca9\u7ba1\u8cbb<\/span><\/strong>\u3001\u3068\u3044\u3046\u8ef8\u3067\u8003\u3048\u308b\u3068\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

      2-4.\u8ca9\u7ba1\u8cbb<\/h3>\n

      \u8ca9\u7ba1\u8cbb\uff08\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff09\u3068\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u9664\u3044\u305f\u3001\u8ca9\u58f2\u6d3b\u52d5\u3068\u672c\u793e\u7ba1\u7406\u306e\u305f\u3081\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u7dcf\u79f0<\/span><\/strong>\u3067\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u8ca9\u7ba1\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u55b6\u696d\u5229\u76ca\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n

      \n

      \u58f2\u4e0a\u7dcf\u5229\u76ca \uff0d \u8ca9\u7ba1\u8cbb \uff1d \u55b6\u696d\u5229\u76ca<\/p>\n<\/div>\n

      \u58f2\u4e0a\u539f\u4fa1\u3068\u306e\u533a\u5225\u306f\u3001\u300c\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u88fd\u9020\u30fb\u4ed5\u5165\u308c\u306b\u76f4\u63a5\u7d50\u3073\u3064\u304f\u304b\u3001\u305d\u308c\u4ee5\u5916\u306e\u8ca9\u58f2\u30fb\u7ba1\u7406\u306e\u305f\u3081\u304b\u300d\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
      \u533a\u5206<\/strong><\/th>\n\u5177\u4f53\u4f8b<\/strong><\/th>\n<\/tr>\n
      \u58f2\u4e0a\u539f\u4fa1<\/td>\n\u5546\u54c1\u4ed5\u5165\u3001\u6750\u6599\u8cbb\u3001\u88fd\u9020\u73fe\u5834\u306e\u4eba\u4ef6\u8cbb<\/td>\n<\/tr>\n
      \u8ca9\u7ba1\u8cbb<\/td>\n\u55b6\u696d\u90e8\u306e\u4eba\u4ef6\u8cbb\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3001\u672c\u793e\u5bb6\u8cc3\u3001\u901a\u4fe1\u8cbb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u540c\u3058\u300c\u4eba\u4ef6\u8cbb\u300d\u3067\u3082\u3001\u88fd\u9020\u30e9\u30a4\u30f3\u306e\u5de5\u54e1\u306f\u58f2\u4e0a\u539f\u4fa1\u3001\u55b6\u696d\u62c5\u5f53\u8005\u306e\u7d66\u4e0e\u306f\u8ca9\u7ba1\u8cbb\u3001\u3068\u3044\u3046\u3088\u3046\u306b\u5f79\u5272\u3067\u632f\u308a\u5206\u3051\u307e\u3059\u3002<\/p>\n

      3.\u696d\u7a2e\u5225\uff5c\u58f2\u4e0a\u539f\u4fa1\u306e\u8003\u3048\u65b9<\/h2>\n

      \u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u3081\u308b\u3079\u304d\u8cbb\u7528\u306e\u7bc4\u56f2\u3084\u4e3b\u306a\u5185\u8a33\u306f\u3001\u696d\u7a2e\u3054\u3068\u306b\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u7269\u8ca9\u4e2d\u5fc3\u306e\u696d\u7a2e\u3068\u4eba\u7684\u30b5\u30fc\u30d3\u30b9\u4e2d\u5fc3\u306e\u696d\u7a2e\u3067\u306f\u3001\u305d\u3082\u305d\u3082\u539f\u4fa1\u306e\u4e2d\u5fc3\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

      \u81ea\u793e\u306e\u696d\u7a2e\u7279\u6027\u306b\u6cbf\u3063\u3066\u539f\u4fa1\u3092\u5206\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u300c\u3069\u306e\u8cbb\u7528\u3092\u3001\u306a\u305c\u305d\u306e\u533a\u5206\u306b\u5165\u308c\u3066\u3044\u308b\u306e\u304b\u300d\u3092\u6839\u62e0\u3092\u6301\u3063\u3066\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u539f\u4fa1\u306e\u4e2d\u8eab\u304c\u898b\u3048\u308c\u3070\u3001\u524a\u6e1b\u3084\u6539\u5584\u306e\u6253\u3061\u624b\u3082\u5177\u4f53\u7684\u306b\u691c\u8a0e\u3057\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

      3-1.\u30b5\u30fc\u30d3\u30b9\u696d<\/h3>\n

      \u30b5\u30fc\u30d3\u30b9\u696d\u3067\u306f\u3001\u7269\u306e\u4ed5\u5165\u3067\u306f\u306a\u304f\u4eba\u4ef6\u8cbb<\/span><\/strong>\u304c\u58f2\u4e0a\u539f\u4fa1\u306e\u4e2d\u5fc3\u306b\u306a\u308a\u307e\u3059\u3002\u5f79\u52d9\uff08\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u63d0\u4f9b\u3059\u308b\u4ee5\u4e0a\u3001\u305d\u306e\u63d0\u4f9b\u306b\u76f4\u63a5\u95a2\u308f\u308b\u30b9\u30bf\u30c3\u30d5\u306e\u7d66\u4e0e\u3084\u5916\u6ce8\u8cbb\u304c\u3001\u5546\u54c1\u306e\u4ed5\u5165\u306b\u76f8\u5f53\u3059\u308b\u30b3\u30b9\u30c8\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

      \u305f\u3060\u3057\u3001\u3059\u3079\u3066\u306e\u4eba\u4ef6\u8cbb\u304c\u539f\u4fa1\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7dda\u5f15\u304d\u306e\u57fa\u672c\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

      \n
        \n
      • \u58f2\u4e0a\u539f\u4fa1\uff1a\u73fe\u5834\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u30b9\u30bf\u30c3\u30d5\u306e\u4eba\u4ef6\u8cbb\u3001\u5916\u6ce8\u8cbb<\/strong><\/li>\n
      • \u8ca9\u7ba1\u8cbb\uff1a\u672c\u793e\u7ba1\u7406\u90e8\u9580\u30fb\u7d4c\u7406\u30fb\u4eba\u4e8b\u306a\u3069\u306e\u4eba\u4ef6\u8cbb<\/strong><\/li>\n<\/ul>\n<\/div>\n

        \u539f\u4fa1\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u6642\u9593\u00d7\u5358\u4fa1\u300d\u306e\u8996\u70b9\u3067\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3084\u58eb\u696d\u306e\u3088\u3046\u306b\u6848\u4ef6\u5358\u4f4d\u3067\u53ce\u76ca\u3092\u4e0a\u3052\u308b\u696d\u7a2e\u3067\u306f\u3001\u300c\u8ab0\u304c\u30fb\u3069\u306e\u6848\u4ef6\u306b\u30fb\u4f55\u6642\u9593\u4f7f\u3063\u305f\u304b\u300d\u3092\u628a\u63e1\u3057\u3001\u305d\u306e\u6848\u4ef6\u304c\u5229\u76ca\u3092\u51fa\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u6848\u4ef6\u3054\u3068\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u8ab0\u304c\u3069\u306e\u6848\u4ef6\u306b\u3069\u308c\u3060\u3051\u6642\u9593\u3092\u6295\u4e0b\u3057\u305f\u304b\u3092\u8a18\u9332\u3067\u304d\u308c\u3070\u3001\u6848\u4ef6\u3054\u3068\u306e\u7c97\u5229\u3092\u53ef\u8996\u5316\u3067\u304d\u3001\u4e0d\u63a1\u7b97\u6848\u4ef6\u306e\u898b\u76f4\u3057\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

        3-2.\u98f2\u98df\u696d<\/h3>\n

        \u98f2\u98df\u696d\u306e\u58f2\u4e0a\u539f\u4fa1\u306f\u3001\u98df\u6750\u8cbb<\/span><\/strong>\u304c\u4e2d\u5fc3\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u98df\u6750\u30fb\u8abf\u5473\u6599\u30fb\u30c9\u30ea\u30f3\u30af\u985e\u306e\u4ed5\u5165\u304c\u5178\u578b\u7684\u306a\u539f\u4fa1\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u98f2\u98df\u696d\u306e\u539f\u4fa1\u7387\u306f30\u301c35%\u304c\u76ee\u5b89\u3068\u3055\u308c\u3001\u696d\u614b\uff08\u5c45\u9152\u5c4b\u30fb\u30ab\u30d5\u30a7\u30fb\u9ad8\u7d1a\u5e97\uff09\u306b\u3088\u3063\u3066\u5e45\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

        \u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u5ec3\u68c4\u30fb\u30ed\u30b9\u306e\u6271\u3044\u3067\u3059\u3002\u4ed5\u5165\u308c\u305f\u98df\u6750\u304c\u8ca9\u58f2\u306b\u7d50\u3073\u3064\u304b\u305a\u5ec3\u68c4\u3055\u308c\u305f\u5834\u5408\u3001\u68da\u5378\u6e1b\u8017\u640d\u3084\u5546\u54c1\u5ec3\u68c4\u640d\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u7c97\u5229\u3092\u5727\u8feb\u3057\u307e\u3059\u3002\u65e5\u3005\u306e\u30ed\u30b9\u7ba1\u7406\u3068\u9069\u6b63\u306a\u4ed5\u5165\u91cf\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u304c\u3001\u539f\u4fa1\u7387\u3092\u76ee\u5b89\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u3081\u308b\u76f4\u63a5\u7684\u306a\u624b\u6bb5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

        \u307e\u305f\u3001\u4eba\u4ef6\u8cbb\u3084\u6c34\u9053\u5149\u71b1\u8cbb\u306e\u6271\u3044\u306b\u306f\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002\u8abf\u7406\u30b9\u30bf\u30c3\u30d5\u306e\u4eba\u4ef6\u8cbb\u3092\u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u3081\u308b\u8003\u3048\u65b9\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u306e\u98f2\u98df\u696d\u3067\u306f\u5b9f\u52d9\u4e0a\u3001\u4eba\u4ef6\u8cbb\u5168\u4f53\u3092\u8ca9\u7ba1\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002\u671f\u3092\u307e\u305f\u3044\u3067\u6570\u5b57\u304c\u30d6\u30ec\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u81ea\u793e\u306e\u7ba1\u7406\u65b9\u91dd\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

        3-3.\u60c5\u5831\u901a\u4fe1\u696d<\/h3>\n

        \u60c5\u5831\u901a\u4fe1\u696d\uff08\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u30fbSaaS\u30fb\u53d7\u8a17\u958b\u767a\u306a\u3069\uff09\u306b\u304a\u3051\u308b\u58f2\u4e0a\u539f\u4fa1\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u76f4\u63a5\u95a2\u308f\u308b\u30b3\u30b9\u30c8<\/span><\/strong>\u304c\u4e2d\u5fc3\u3067\u3059\u3002<\/p>\n

        \n
          \n
        • \u958b\u767a\u8981\u54e1\uff08\u30a8\u30f3\u30b8\u30cb\u30a2\u30fbPM\uff09\u306e\u4eba\u4ef6\u8cbb<\/strong><\/li>\n
        • \u5916\u6ce8\u8cbb\uff08\u696d\u52d9\u59d4\u8a17\u30fb\u6d3e\u9063\uff09<\/strong><\/li>\n
        • \u30af\u30e9\u30a6\u30c9\u5229\u7528\u6599\uff08AWS\u30fbAzure\u7b49\u306e\u30a4\u30f3\u30d5\u30e9\u8cbb\uff09<\/strong><\/li>\n
        • \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30e9\u30a4\u30bb\u30f3\u30b9\u8cbb\u7528<\/strong><\/li>\n<\/ul>\n<\/div>\n

          \u6ce8\u610f\u3059\u3079\u304d\u306f\u3001\u7814\u7a76\u958b\u767a\u8cbb\u30fb\u8a66\u4f5c\u8cbb\u3068\u306e\u533a\u5225\u3067\u3059\u3002\u5c06\u6765\u306e\u30b5\u30fc\u30d3\u30b9\u958b\u767a\u306e\u305f\u3081\u306e\u6295\u8cc7\u7684\u306a\u652f\u51fa\u306f\u3001\u5f53\u671f\u306e\u58f2\u4e0a\u539f\u4fa1\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u3070\u3001\u307e\u3060\u8ca9\u58f2\u3057\u3066\u3044\u306a\u3044\u65b0\u6a5f\u80fd\u306e\u958b\u767a\u306b\u304b\u3051\u305f\u4eba\u4ef6\u8cbb\u3084\u30af\u30e9\u30a6\u30c9\u8cbb\u7528\u306f\u3001\u58f2\u4e0a\u306b\u5bfe\u5fdc\u3059\u308b\u30b3\u30b9\u30c8\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u7814\u7a76\u958b\u767a\u8cbb\u3068\u3057\u3066\u5225\u9014\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n

          3-4.\u88fd\u9020\u696d<\/h3>\n

          \u88fd\u9020\u696d\u3067\u306f\u3001\u88fd\u9020\u539f\u4fa1\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3078\u306e\u6d41\u308c\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

          <\/p>\n

          \u6750\u6599\u3092\u6295\u5165\u3057\u3066\u304b\u3089\u88fd\u54c1\u304c\u5b8c\u6210\u3059\u308b\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u30b3\u30b9\u30c8\u304c\u88fd\u9020\u539f\u4fa1\u3068\u3057\u3066\u96c6\u8a08\u3055\u308c\u3001\u68da\u5378\u8cc7\u7523\uff08\u4ed5\u639b\u54c1\u30fb\u88fd\u54c1\uff09\u306b\u632f\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u5b9f\u969b\u306b\u8ca9\u58f2\u3055\u308c\u305f\u88fd\u54c1\u306e\u5206\u3060\u3051\u304c\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u8cbb\u7528\u5316\u3055\u308c\u307e\u3059\u3002<\/p>\n

          \u539f\u4fa1\u7ba1\u7406\u3067\u306f\u3001\u76f4\u63a5\u8cbb\u3068\u9593\u63a5\u8cbb\u306e\u533a\u5206\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

          \n
            \n
          • \u76f4\u63a5\u8cbb\uff1a\u7279\u5b9a\u306e\u88fd\u54c1\u306b\u7d10\u3065\u3051\u3066\u628a\u63e1\u3067\u304d\u308b\u8cbb\u7528\uff08\u6750\u6599\u8cbb\u3001\u30e9\u30a4\u30f3\u4f5c\u696d\u54e1\u306e\u8cc3\u91d1\u306a\u3069\uff09<\/strong><\/li>\n
          • \u9593\u63a5\u8cbb\uff1a\u8907\u6570\u306e\u88fd\u54c1\u306b\u5171\u901a\u3057\u3066\u304b\u304b\u308b\u8cbb\u7528\uff08\u5de5\u5834\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u5149\u71b1\u8cbb\u3001\u9593\u63a5\u54e1\u306e\u7d66\u4e0e\u306a\u3069\uff09<\/strong><\/li>\n<\/ul>\n<\/div>\n

            \u9593\u63a5\u8cbb\u306f\u4f55\u3089\u304b\u306e\u57fa\u6e96\uff08\u4f5c\u696d\u6642\u9593\u30fb\u6a5f\u68b0\u7a3c\u50cd\u6642\u9593\u306a\u3069\uff09\u3067\u5404\u88fd\u54c1\u306b\u914d\u8ce6\u3059\u308b\u305f\u3081\u3001\u914d\u8ce6\u65b9\u6cd5\u306b\u3088\u3063\u3066\u88fd\u54c1\u5225\u306e\u5229\u76ca\u304c\u5909\u308f\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

            4.\u58f2\u4e0a\u539f\u4fa1\u306e\u4ed5\u8a334\u30d1\u30bf\u30fc\u30f3<\/h2>\n

            \u58f2\u4e0a\u539f\u4fa1\u306e\u4ed5\u8a33\u306b\u306f\u3001\u4e09\u5206\u6cd5\u30fb\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u30fb\u5206\u8a18\u6cd5\u30fb\u7dcf\u8a18\u6cd5<\/span><\/strong>\u306e4\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

            \u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u4e09\u5206\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u7279\u5fb4\u3068\u4f7f\u3044\u3069\u3053\u308d\u304c\u7570\u306a\u308a\u307e\u3059\u30024\u30d1\u30bf\u30fc\u30f3\u3092\u62bc\u3055\u3048\u3066\u304a\u3051\u3070\u3001\u81ea\u793e\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306e\u51e6\u7406\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308b\u307b\u304b\u3001\u696d\u7a2e\u3084\u7ba1\u7406\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u9069\u5207\u306a\u51e6\u7406\u3092\u9078\u3079\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

            4-1.\u4e09\u5206\u6cd5<\/h3>\n

            \u4e09\u5206\u6cd5\u306f\u300c\u4ed5\u5165\u300d\u300c\u58f2\u4e0a\u300d\u300c\u7e70\u8d8a\u5546\u54c1\u300d<\/span><\/strong>\u306e3\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u671f\u4e2d\u306f\u4ed5\u5165\u3092\u305d\u306e\u307e\u307e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u6c7a\u7b97\u6642\u306b\u671f\u9996\u30fb\u671f\u672b\u5728\u5eab\u3092\u8abf\u6574\u3057\u3066\u58f2\u4e0a\u539f\u4fa1\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002<\/p>\n

            \u4ed5\u8a33\u304c\u30b7\u30f3\u30d7\u30eb\u3067\u51e6\u7406\u306e\u624b\u9593\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5e83\u304f\u666e\u53ca\u3057\u3066\u3044\u307e\u3059\u3002\u8ca9\u58f2\u983b\u5ea6\u304c\u9ad8\u304f\u500b\u3005\u306e\u539f\u4fa1\u7ba1\u7406\u3088\u308a\u3082\u671f\u672b\u4e00\u62ec\u3067\u306e\u68da\u5378\u7ba1\u7406\u304c\u73fe\u5b9f\u7684\u306a\u3001\u5c0f\u58f2\u696d\u30fb\u5378\u58f2\u696d\u306a\u3069\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n

            \u3010\u4ed5\u8a33\u4f8b\u3011 \u671f\u9996\u5728\u5eab20\u4e07\u5186\u3001\u5f53\u671f\u4ed5\u5165100\u4e07\u5186\u3001\u671f\u672b\u5728\u5eab30\u4e07\u5186\u306e\u5834\u5408<\/strong><\/p>\n

            \u671f\u4e2d\u306e\u4ed5\u5165\u6642<\/strong><\/u><\/p>\n\n\n\n\n
            \n
            \u501f\u65b9<\/span><\/strong><\/div>\n<\/th>\n
            		\n
            \u91d1\u984d<\/span><\/strong><\/div>\n<\/th>\n
            		\n
            \u8cb8\u65b9<\/span><\/strong><\/div>\n<\/th>\n
            		\n
            \u91d1\u984d<\/span><\/strong><\/div>\n<\/th>\n<\/tr>\n
            \u4ed5\u5165<\/td>\n1,000,000<\/td>\n\u73fe\u91d1<\/td>\n1,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/u><\/strong><\/p>\n\n\n\n\n\n
            \u501f\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n\u8cb8\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n<\/tr>\n
            \u4ed5\u5165<\/td>\n200,000<\/td>\n\u7e70\u8d8a\u5546\u54c1<\/td>\n200,000<\/td>\n<\/tr>\n
            \u7e70\u8d8a\u5546\u54c1<\/td>\n300,000<\/td>\n\u4ed5\u5165<\/td>\n300,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u3053\u308c\u306b\u3088\u308a\u4ed5\u5165\u52d8\u5b9a\u306e\u6b8b\u9ad8\u304c\u300c20\uff0b100\uff0d30\uff1d90\u4e07\u5186\u300d\u3068\u306a\u308a\u3001\u3053\u308c\u304c\u58f2\u4e0a\u539f\u4fa1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

            4-2.\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5<\/h3>\n

            \u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u306f\u300c\u5546\u54c1\u300d\u300c\u58f2\u4e0a\u300d\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u306e3\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3044\u3001\u8ca9\u58f2\u306e\u90fd\u5ea6\u3001\u5546\u54c1\u52d8\u5b9a\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u52d8\u5b9a\u3078\u539f\u4fa1\u3092\u632f\u308a\u66ff\u3048\u308b\u65b9\u6cd5<\/span><\/strong>\u3067\u3059\u3002<\/p>\n

            \u8ca9\u58f2\u6642\u70b9\u3067\u58f2\u4e0a\u539f\u4fa1\u304c\u78ba\u5b9a\u3059\u308b\u305f\u3081\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u7c97\u5229\u3092\u628a\u63e1\u3067\u304d\u308b\u306e\u304c\u7279\u5fb4\u3067\u3001\u5728\u5eab\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u3084\u3001\u5546\u54c1\u5358\u4fa1\u304c\u5927\u304d\u3044\u696d\u7a2e\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n

            \u3010\u4ed5\u8a33\u4f8b\u3011 \u539f\u4fa180\u4e07\u5186\u306e\u5546\u54c1\u3092\u3001\u73fe\u91d1120\u4e07\u5186\u3067\u8ca9\u58f2\u3057\u305f\u5834\u5408<\/strong><\/p>\n

            \u4ed5\u5165\u6642<\/u><\/strong><\/p>\n\n\n\n\n
            \u501f\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n\u8cb8\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n<\/tr>\n
            \u5546\u54c1<\/td>\n800,000<\/td>\n\u73fe\u91d1<\/td>\n800,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u8ca9\u58f2\u6642<\/u><\/strong><\/p>\n\n\n\n\n\n
            \u501f\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n\u8cb8\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n<\/tr>\n
            \u73fe\u91d1<\/td>\n1,200,000<\/td>\n\u58f2\u4e0a<\/td>\n1,200,000<\/td>\n<\/tr>\n
            \u58f2\u4e0a\u539f\u4fa1<\/td>\n800,000<\/td>\n\u5546\u54c1<\/td>\n800,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            4-3.\u5206\u8a18\u6cd5<\/h3>\n

            \u5206\u8a18\u6cd5\u306f\u300c\u5546\u54c1\u300d\u52d8\u5b9a\u3068\u300c\u5546\u54c1\u58f2\u8cb7\u76ca\u300d\u52d8\u5b9a\u3092\u4f7f\u3044\u3001\u58f2\u4e0a\u6642\u306b\u58f2\u4fa1\u3068\u539f\u4fa1\u306e\u5dee\u984d\uff08\u5229\u76ca\uff09\u3092\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<\/span><\/strong>\u3067\u3059\u3002<\/p>\n

            \u8ca9\u58f2\u306e\u90fd\u5ea6\u3001\u5229\u76ca\u3092\u76f4\u63a5\u8a8d\u8b58\u3059\u308b\u70b9\u306b\u7279\u5fb4\u304c\u3042\u308a\u3001\u4e0d\u52d5\u7523\u53d6\u5f15\u3084\u5b9d\u77f3\u30fb\u7f8e\u8853\u54c1\u306a\u3069\u3001\u53d6\u5f15\u4ef6\u6570\u304c\u5c11\u306a\u304f\u5358\u4fa1\u304c\u9ad8\u3044\u5546\u54c1\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u9006\u306b\u3001\u53d6\u5f15\u4ef6\u6570\u306e\u591a\u3044\u5c0f\u58f2\u696d\u306a\u3069\u306b\u306f\u624b\u9593\u304c\u304b\u304b\u308a\u4e0d\u5411\u304d\u3067\u3059\u3002<\/p>\n

            \u3010\u4ed5\u8a33\u4f8b\u3011 \u539f\u4fa180\u4e07\u5186\u306e\u5546\u54c1\u3092\u3001\u73fe\u91d1120\u4e07\u5186\u3067\u8ca9\u58f2\u3057\u305f\u5834\u5408<\/strong><\/p>\n

            \u4ed5\u5165\u6642<\/u><\/strong><\/p>\n\n\n\n\n
            \u501f\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n\u8cb8\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n<\/tr>\n
            \u5546\u54c1<\/td>\n800,000<\/td>\n\u73fe\u91d1<\/td>\n800,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u8ca9\u58f2\u6642<\/u><\/strong><\/p>\n\n\n\n\n\n
            \u501f\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n\u8cb8\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n<\/tr>\n
            \u73fe\u91d1<\/td>\n1,200,000<\/td>\n\u5546\u54c1<\/td>\n800,000<\/td>\n<\/tr>\n
            <\/td>\n<\/td>\n\u5546\u54c1\u58f2\u8cb7\u76ca<\/td>\n400,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u58f2\u4e0a\u52d8\u5b9a\u3084\u58f2\u4e0a\u539f\u4fa1\u52d8\u5b9a\u3092\u4f7f\u308f\u306a\u3044\u305f\u3081\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u300c\u58f2\u4e0a\u9ad8\u300d\u304c\u8868\u793a\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

            4-4.\u7dcf\u8a18\u6cd5<\/h3>\n

            \u7dcf\u8a18\u6cd5\u306f\u300c\u5546\u54c1\u300d\u52d8\u5b9a\u3060\u3051\u3067\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4ed5\u5165\u6642\u306f\u539f\u4fa1\u3067\u501f\u65b9\u306b\u8a08\u4e0a\u3057\u3001\u8ca9\u58f2\u6642\u306f\u58f2\u4fa1\u3067\u8cb8\u65b9\u306b\u8a08\u4e0a<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n

            \u3010\u4ed5\u8a33\u4f8b\u3011 \u539f\u4fa180\u4e07\u5186\u306e\u5546\u54c1\u3092\u3001\u73fe\u91d1120\u4e07\u5186\u3067\u8ca9\u58f2\u3057\u305f\u5834\u5408<\/strong><\/p>\n

            \u4ed5\u5165\u6642<\/u><\/strong><\/p>\n\n\n\n\n
            \u501f\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n\u8cb8\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n<\/tr>\n
            \u5546\u54c1<\/td>\n800,000<\/td>\n\u73fe\u91d1<\/td>\n800,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u8ca9\u58f2\u6642<\/u><\/strong><\/p>\n\n\n\n\n
            \u501f\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n\u8cb8\u65b9<\/span><\/strong><\/th>\n\u91d1\u984d<\/span><\/strong><\/th>\n<\/tr>\n
            \u73fe\u91d1<\/td>\n1,200,000<\/td>\n\u5546\u54c1<\/td>\n1,200,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u4ed5\u8a33\u304c\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u3042\u308b\u4e00\u65b9\u3001\u5546\u54c1\u52d8\u5b9a\u306e\u4e2d\u306b\u539f\u4fa1\u3068\u58f2\u4fa1\u304c\u6df7\u5728\u3059\u308b\u305f\u3081\u3001\u671f\u4e2d\u306e\u6b8b\u9ad8\u304c\u5b9f\u969b\u306e\u5728\u5eab\u984d\u3092\u793a\u3057\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u6c7a\u7b97\u6642\u306b\u3001\u58f2\u4fa1\u3068\u539f\u4fa1\u306e\u5dee\u984d\u3092\u300c\u5546\u54c1\u8ca9\u58f2\u76ca\u300d\u3068\u3057\u3066\u5206\u96e2\u3059\u308b\u8abf\u6574\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

            \u5b9f\u52d9\u3067\u306f\u307b\u307c\u4f7f\u308f\u308c\u307e\u305b\u3093\u304c\u3001\u7c3f\u8a18\u306e\u7406\u8ad6\u4e0a\u306e\u65b9\u6cd5\u3068\u3057\u3066\u77e5\u3063\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

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

            5-1.\u4eba\u4ef6\u8cbb\u306f\u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/h3>\n

            \u306f\u3044\u3001\u4ed5\u4e8b\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u58f2\u4e0a\u539f\u4fa1\uff08\u307e\u305f\u306f\u88fd\u9020\u539f\u4fa1\uff09\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

            \u5224\u65ad\u8ef8\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3001\u300c\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u76f4\u63a5\u95a2\u4e0e\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u3059\u3002\u76f4\u63a5\u95a2\u4e0e\u3059\u308b\u4eba\u4ef6\u8cbb\u306f\u58f2\u4e0a\u539f\u4fa1\u3001\u305d\u308c\u4ee5\u5916\u306e\u7ba1\u7406\u696d\u52d9\u306a\u3069\u306f\u8ca9\u7ba1\u8cbb\u306b\u5206\u985e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n
            \u696d\u7a2e<\/strong><\/th>\n\u58f2\u4e0a\u539f\u4fa1\u306b\u306a\u308b\u4eba\u4ef6\u8cbb<\/strong><\/th>\n\u8ca9\u7ba1\u8cbb\u306b\u306a\u308b\u4eba\u4ef6\u8cbb<\/strong><\/th>\n<\/tr>\n
            \u88fd\u9020\u696d<\/td>\n\u5de5\u5834\u306e\u4f5c\u696d\u54e1\u30fb\u88fd\u9020\u30e9\u30a4\u30f3\u306e\u5de5\u54e1<\/td>\n\u55b6\u696d\u30fb\u7d4c\u7406\u30fb\u4eba\u4e8b\u306e\u793e\u54e1<\/td>\n<\/tr>\n
            \u30b5\u30fc\u30d3\u30b9\u696d<\/td>\n\u73fe\u5834\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u30b9\u30bf\u30c3\u30d5<\/td>\n\u672c\u793e\u7ba1\u7406\u90e8\u9580\u306e\u793e\u54e1<\/td>\n<\/tr>\n
            \u98f2\u98df\u696d<\/td>\n\u8abf\u7406\u30b9\u30bf\u30c3\u30d5\uff08\u904b\u7528\u6b21\u7b2c\uff09<\/td>\n\u672c\u90e8\u30b9\u30bf\u30c3\u30d5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u300c\u305d\u306e\u4eba\u304c\u3044\u306a\u3051\u308c\u3070\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u306a\u3044\u304b\u300d\u3092\u8003\u3048\u308b\u3068\u533a\u5206\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u5224\u65ad\u57fa\u6e96\u306f\u793e\u5185\u3067\u7d71\u4e00\u3057\u3001\u6bce\u671f\u540c\u3058\u57fa\u6e96\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

            5-2.\u58f2\u4e0a\u539f\u4fa1\u3068\u4ed5\u5165\u9ad8\u306f\u4f55\u304c\u9055\u3044\u307e\u3059\u304b\uff1f<\/h3>\n

            \u6700\u5927\u306e\u9055\u3044\u306f\u3001\u5728\u5eab\u8abf\u6574\u304c\u3042\u308b\u304b\u306a\u3044\u304b<\/span><\/strong>\u3067\u3059\u3002<\/p>\n

            \n
              \n
            • \u4ed5\u5165\u9ad8\uff1a\u5f53\u671f\u306b\u8cfc\u5165\u3057\u305f\u5546\u54c1\u30fb\u6750\u6599\u306e\u7dcf\u984d\uff08\u5728\u5eab\u3092\u8003\u616e\u3057\u306a\u3044\uff09<\/strong><\/li>\n
            • \u58f2\u4e0a\u539f\u4fa1\uff1a\u58f2\u308c\u305f\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\uff08\u671f\u9996\u5728\u5eab\uff0b\u5f53\u671f\u4ed5\u5165\u2212\u671f\u672b\u5728\u5eab\uff09<\/strong><\/li>\n<\/ul>\n<\/div>\n

              \u4ed5\u5165\u9ad8\u306f\u300c\u3044\u304f\u3089\u8cb7\u3063\u305f\u304b\u300d\u3092\u793a\u3059\u6570\u5b57\u3067\u3001\u305d\u306e\u5546\u54c1\u304c\u58f2\u308c\u305f\u304b\u3069\u3046\u304b\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u58f2\u4e0a\u539f\u4fa1\u306f\u68da\u5378\u3092\u901a\u3058\u3066\u300c\u58f2\u308c\u3066\u3044\u306a\u3044\u5206\uff08\u671f\u672b\u5728\u5eab\uff09\u300d\u3092\u9664\u5916\u3057\u305f\u7d50\u679c\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\n

              \u305f\u3068\u3048\u3070\u5f53\u671f\u306b1,000\u4e07\u5186\u4ed5\u5165\u308c\u3066\u3082\u3001200\u4e07\u5186\u5206\u304c\u671f\u672b\u5728\u5eab\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u5206\u306f\u58f2\u4e0a\u539f\u4fa1\u304b\u3089\u9664\u5916\u3055\u308c\u3001\u7fcc\u671f\u4ee5\u964d\u306b\u58f2\u308c\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8cbb\u7528\u5316\u3055\u308c\u307e\u3059\u3002<\/p>\n

              \u300c\u4ed5\u5165\u9ad8\uff1d\u58f2\u4e0a\u539f\u4fa1\u300d\u3068\u8aa4\u89e3\u3057\u3066\u3044\u308b\u3068\u7c97\u5229\u306e\u8a08\u7b97\u304c\u5408\u308f\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u4e21\u8005\u306f\u5fc5\u305a\u533a\u5225\u3057\u3066\u6271\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n

              5-3.\u58f2\u4e0a\u539f\u4fa1\u304c\u5408\u308f\u306a\u3044\u3068\u304d\u306f\u3069\u3053\u3092\u78ba\u8a8d\u3059\u3079\u304d\u3067\u3059\u304b\uff1f<\/h3>\n

              \u307e\u305a\u78ba\u8a8d\u3059\u3079\u304d\u306f\u3001\u68da\u5378\u306e\u5728\u5eab\u6570\u91cf\u3068\u8a55\u4fa1\u5358\u4fa1\u3067\u3059\u3002<\/p>\n

              \u671f\u9996\u30fb\u671f\u672b\u5728\u5eab\u306e\u6570\u91cf\u5165\u529b\u30df\u30b9\u3001\u5358\u4fa1\u306e\u767b\u9332\u8aa4\u308a\u3001\u68da\u5378\u6f0f\u308c\u3084\u4e8c\u91cd\u8a08\u4e0a\u306f\u3001\u3042\u308a\u304c\u3061\u306a\u539f\u56e0\u3067\u3059\u3002\u5728\u5eab\u304c1\u500b\u9055\u3046\u3060\u3051\u3067\u3001\u5358\u4fa1\u00d7\u6570\u91cf\u5206\u305d\u306e\u307e\u307e\u58f2\u4e0a\u539f\u4fa1\u304c\u30ba\u30ec\u308b\u305f\u3081\u3001\u5f71\u97ff\u304c\u5927\u304d\u3044\u90e8\u5206\u3067\u3059\u3002<\/p>\n

              \u6b21\u306b\u78ba\u8a8d\u3059\u3079\u304d\u306f\u3001\u4ed5\u8a33\u306e\u6f0f\u308c\u3084\u8aa4\u5206\u985e<\/span><\/strong>\u3067\u3059\u3002\u4e0b\u8a18\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

              \n
                \n
              • \u4ed5\u5165\u8fd4\u54c1\u30fb\u4ed5\u5165\u5024\u5f15\u30fb\u4ed5\u5165\u5272\u623b\u304c\u3001\u4ed5\u5165\u9ad8\u304b\u3089\u6b63\u3057\u304f\u63a7\u9664\u3055\u308c\u3066\u3044\u308b\u304b<\/strong><\/li>\n
              • \u8f38\u5165\u8af8\u639b\uff08\u95a2\u7a0e\u30fb\u8f38\u9001\u8cbb\u306a\u3069\uff09\u304c\u4ed5\u5165\u539f\u4fa1\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b<\/strong><\/li>\n
              • \u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u3081\u308b\u3079\u304d\u8cbb\u7528\u304c\u3001\u8aa4\u3063\u3066\u8ca9\u7ba1\u8cbb\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044\u304b<\/strong><\/li>\n
              • \u671f\u672b\u65e5\u5f8c\u306e\u4ed5\u5165\u30fb\u58f2\u4e0a\u304c\u3001\u5f53\u671f\u306b\u8aa4\u3063\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044\u304b\uff08\u671f\u30ba\u30ec\uff09<\/strong><\/li>\n<\/ul>\n<\/div>\n

                \u3053\u308c\u3089\u3092\u3072\u3068\u3064\u305a\u3064\u6f70\u3057\u3066\u3044\u3051\u3070\u3001\u539f\u56e0\u306f\u307b\u307c\u7279\u5b9a\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

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

                \u672c\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u306e\u5b9a\u7fa9\u304b\u3089\u8a08\u7b97\u65b9\u6cd5\u3001\u696d\u7a2e\u5225\u306e\u8003\u3048\u65b9\u30014\u3064\u306e\u4ed5\u8a33\u30d1\u30bf\u30fc\u30f3\u307e\u3067\u4e00\u901a\u308a\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7c97\u5229\u304c\u306a\u305c\u305d\u306e\u91d1\u984d\u306b\u306a\u308b\u306e\u304b\u3092\u81ea\u5206\u306e\u8a00\u8449\u3067\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u4e0a\u53f8\u3078\u306e\u5831\u544a\u3084\u6c7a\u7b97\u696d\u52d9\u306b\u81ea\u4fe1\u304c\u6301\u3066\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

                \u305f\u3060\u3057\u3001\u4eba\u4ef6\u8cbb\u3084\u904b\u8cc3\u3092\u3069\u306e\u533a\u5206\u306b\u542b\u3081\u308b\u304b\u3001\u696d\u7a2e\u7279\u6027\u3092\u3069\u3046\u53cd\u6620\u3055\u305b\u308b\u304b\u306a\u3069\u3001\u5b9f\u52d9\u306b\u306f\u5224\u65ad\u3092\u8981\u3059\u308b\u5834\u9762\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n

                \u5224\u65ad\u306b\u8ff7\u3046\u8ad6\u70b9\u304c\u51fa\u3066\u304d\u305f\u3089\u3001\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/strong>\u58f2\u4e0a\u539f\u4fa1\u306e\u51e6\u7406\u306f\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u76f4\u7d50\u3059\u308b\u91cd\u8981\u9805\u76ee\u3067\u3042\u308a\u3001\u81ea\u793e\u306e\u696d\u7a2e\u30fb\u53d6\u5f15\u5b9f\u614b\u306b\u5408\u308f\u305b\u305f\u5c02\u9580\u7684\u306a\u5224\u65ad\u3092\u4ef0\u3050\u3053\u3068\u3067\u3001\u6c7a\u7b97\u66f8\u306e\u4fe1\u983c\u6027\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u4e21\u65b9\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

                \u6c7a\u7b97\u671f\u3092\u8fce\u3048\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u4e2d\u306b\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u306e\u6570\u5b57\u304c\u60f3\u5b9a\u3068\u5408\u308f\u305a\u3001\u6238\u60d1\u3063\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4e0a\u53f8\u304b\u3089\u7c97\u5229\u306e\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u3066\u3082\u3001\u4ed5\u5165\u3084\u539f\u4fa1\u3068\u306e\u9055\u3044\u304c\u66d6\u6627\u3067\u7b54\u3048\u3089\u308c\u305a\u7126\u308b\u5834\u9762\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002 \u672c\u8a18\u4e8b\u3067\u306f […]<\/p>\n","protected":false},"author":12,"featured_media":3019,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-3023","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\/3023","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=3023"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3023\/revisions"}],"predecessor-version":[{"id":3026,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3023\/revisions\/3026"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3019"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}