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vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>1\u3064\u76ee\u306f\u9650\u754c\u5229\u76ca\u3092\u4f7f\u3046\u8a08\u7b97\u5f0f\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u56fa\u5b9a\u8cbb\u306e\u5927\u304d\u3055\u3067\u5229\u76ca\u304c\u3069\u308c\u3060\u3051\u5909\u52d5\u3057\u3084\u3059\u3044\u304b\u3092\u898b\u305f\u3044\u3068\u304d\u6642\u306f\u3053\u306e\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u307e\u3059\u3002<\/span>\u9650\u754c\u5229\u76ca\u3092\uff08\u9650\u754c\u5229\u76ca\uff0d\u56fa\u5b9a\u8cbb\uff09\u3067\u5272\u308b\u3053\u3068\u3067\u3001\u7a3c\u3044\u3060\u9650\u754c\u5229\u76ca\u306b\u5bfe\u3057\u3066\u56fa\u5b9a\u8cbb\u304c\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u5727\u7e2e\u3057\u3066\u3044\u308b\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a08\u7b97\u5f0f\u304b\u3089\u308f\u304b\u308b\u3053\u3068\u306f<strong>\u3001<\/strong><strong>\u56fa\u5b9a\u8cbb\u304c\u5927\u304d\u3044\u307b\u3069\u5206\u6bcd\uff08\u9650\u754c\u5229\u76ca\u2212\u56fa\u5b9a\u8cbb\uff09\u304c\u5c0f\u3055\u304f\u306a\u308a\u3001\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5927\u304d\u304f\u306a\u308b<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<strong>\u56fa\u5b9a\u8cbb\u306e\u5927\u304d\u3044\u4f1a\u793e\u307b\u3069\u3001\u58f2\u4e0a\u304c\u5897\u6e1b\u3057\u305f\u3068\u304d\u306b\u5229\u76ca\u304c\u5927\u304d\u304f\u632f\u308c\u3084\u3059\u3044\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong>\u00a0 \u58f2\u4e0a\u304c\u5897\u3048\u305f\u5834\u5408\u3001\u56fa\u5b9a\u8cbb\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u5897\u52a0\u3057\u305f\u58f2\u4e0a\u306e\u5206\u3060\u3051\u9650\u754c\u5229\u76ca\u304c\u305d\u306e\u307e\u307e\u5229\u76ca\u306e\u4f38\u3073\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u58f2\u4e0a\u304c\u6e1b\u3063\u305f\u5834\u5408\u3082\u56fa\u5b9a\u8cbb\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u58f2\u4e0a\u6e1b\u5c11\u306e\u5f71\u97ff\u304c\u305d\u306e\u307e\u307e\u5229\u76ca\u306e\u6e1b\u5c11\u306b\u3064\u306a\u304c\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u58f2\u4e0a\u306e\u6e1b\u5c11\u7387\u4ee5\u4e0a\u306b\u5229\u76ca\u304c\u5927\u304d\u304f\u843d\u3061\u8fbc\u3080\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span class=\"f-marker-p\">\u56fa\u5b9a\u8cbb\u304c\u5229\u76ca\u306e\u5909\u52d5\u3092\u4f55\u500d\u306b\u3082\u5897\u5e45\u3059\u308b\u4ed5\u7d44\u307f\u3053\u305d\u304c\u3001\u201c\u56fa\u5b9a\u8cbb\u304c\u30c6\u30b3\u306b\u306a\u308b\u201d\u3068\u8a00\u308f\u308c\u308b\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u672c\u8cea<\/span>\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4e0b\u8a18\u6761\u4ef6\u306e\u56fa\u5b9a\u8cbb\u304c\u5927\u304d\u3044A\u793e\u3068\u56fa\u5b9a\u8cbb\u304c\u5c0f\u3055\u3044B\u793e\u306e\u6bd4\u8f03\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">A\u793e\uff08<strong>\u56fa\u5b9a\u8cbb<\/strong><strong>\u5927<\/strong>\uff09\u3000\u9650\u754c\u5229\u76ca100\u3001\u56fa\u5b9a\u8cbb60\u3001\u55b6\u696d\u5229\u76ca\uff08\u9650\u754c\u5229\u76ca\uff0d\u56fa\u5b9a\u8cbb\uff0940<\/p>\n<p class=\"attention-p\">B\u793e\uff08<strong>\u56fa\u5b9a\u8cbb<\/strong><strong>\u5c0f<\/strong>\uff09\u3000<span style=\"font-size: 16px; color: #333333;\">\u9650\u754c\u5229\u76ca100\u3001\u56fa\u5b9a\u8cbb20\u3001\u55b6\u696d\u5229\u76ca\uff08\u9650\u754c\u5229\u76ca\uff0d\u56fa\u5b9a\u8cbb\uff0980<\/span><\/p>\n<\/div>\n<p>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8 \uff1d \u9650\u754c\u5229\u76ca \u00f7\uff08\u9650\u754c\u5229\u76ca \uff0d \u56fa\u5b9a\u8cbb\uff09 \u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3001<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">A\u793e\u306e\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306f100\u00f780\uff1d<strong>1.25<\/strong><br \/>\nB\u793e\u306e\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306f100\u00f740\uff1d<strong>2.5<\/strong><\/p>\n<\/div>\n<p>\u3053\u306eA\u793e\u3068B\u793e\u306e\u58f2\u4e0a\u304c10\uff05\u5897\u3048\u305f\u5834\u5408\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">A\u793e\u306e\u58f2\u4e0a\u304c10\uff05\u5897\u3048\u305f\u5834\u5408\u300110\uff05\u00d71.25\u3067\u55b6\u696d\u5229\u76ca\u306f<strong>12.5\uff05\u5897<\/strong><br \/>\nB\u793e\u306e\u58f2\u4e0a\u304c10\uff05\u5897\u3048\u305f\u5834\u5408\u300110\uff05\u00d72.5\u3067\u55b6\u696d\u5229\u76ca\u306f<strong>25\uff05\u5897<\/strong><\/p>\n<\/div>\n<p>\u56f3\u3067\u8868\u3059\u3068\u3053\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/Z5CpBvlR37ofWsYndecuhEzjP-1780629328.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u56fa\u5b9a\u8cbb\u304c\u5927\u304d\u3044\u4f1a\u793e<\/strong>\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u3084\u4eba\u4ef6\u8cbb\u306a\u3069\u306e\u56fa\u5b9a\u8cbb\u304c\u5927\u304d\u3044\u4e00\u65b9\u3067\u3001\u4e00\u5ea6\u8a2d\u5099\u3084\u4eba\u54e1\u4f53\u5236\u3092\u6574\u3048\u3066\u3057\u307e\u3048\u3070\u3001\u8ffd\u52a0\u3067\u304b\u304b\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u969b\u306e\u30b3\u30b9\u30c8\u306f\u6bd4\u8f03\u7684\u5c0f\u3055\u304f\u306a\u308b\u305f\u3081\u3001<strong>\u58f2\u4e0a\u304c\u5897\u3048\u3066\u3082\u5909\u52d5\u8cbb\u304c\u3042\u307e\u308a\u5897\u3048\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u9006\u306b<strong>\u56fa\u5b9a\u8cbb\u304c\u5c0f\u3055\u3044\u4f1a\u793e<\/strong>\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u3084\u4eba\u4ef6\u8cbb\u306a\u3069\u306e\u56fa\u5b9a\u8cbb\u3092\u3042\u307e\u308a\u6301\u305f\u305a\u3001\u5916\u6ce8\u8cbb\u3084\u4ed5\u5165\u8cbb\u306a\u3069\u306e\u5909\u52d5\u8cbb\u3092\u4e2d\u5fc3\u306b\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u58f2\u4e0a\u304c\u5897\u3048\u308b\u3068\u305d\u308c\u306b\u5fdc\u3058\u3066\u4ed5\u5165\u3084\u5916\u6ce8\u8cbb\u3082\u5927\u304d\u304f\u5897\u3048\u3001<strong>\u8ffd\u52a0\u3067\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3073\u306b\u5909\u52d5\u8cbb\u304c\u5897\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"color: #000000;\">\u305d\u306e\u305f\u3081<\/span>\u3001<span class=\"f-marker-p\">\u56fa\u5b9a\u8cbb\u304c\u5927\u304d\u3044\u4f1a\u793e\u306f\u58f2\u4e0a\u5897\u52a0\u6642\u306b\u5229\u76ca\u306e\u4f38\u3073\u7387\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u58f2\u4e0a\u6e1b\u5c11\u6642\u306b\u306f\u5229\u76ca\u306e\u843d\u3061\u8fbc\u307f\u3082\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044<strong>\uff08\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u52b9\u304f\uff09<\/strong><\/span>\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #000000;\">\u4e00\u65b9\u3001\u56fa\u5b9a\u8cbb\u304c\u5c0f\u3055\u3044\u4f1a\u793e\u306f\u3001\u58f2\u4e0a\u304c\u5897\u3048\u308b\u3068\u5909\u52d5\u8cbb\u3082\u4e00\u7dd2\u306b\u5897\u3048\u308b\u305f\u3081\u3001\u5229\u76ca\u306e\u4f38\u3073\u306f\u6bd4\u8f03\u7684\u7de9\u3084\u304b\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u58f2\u4e0a\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u3082\u5909\u52d5\u8cbb\u304c\u6e1b\u308b\u305f\u3081\u3001\u5229\u76ca\u306e\u843d\u3061\u8fbc\u307f\u306f\u6bd4\u8f03\u7684\u5c0f\u3055\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3>2-2.\u4eca\u306e\u58f2\u4e0a\u304c\u3069\u308c\u3060\u3051\u5371\u967a\u306a\u4f4d\u7f6e\u306b\u3042\u308b\u304b\u3092\u898b\u305f\u3044\u3068\u304d<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/zlAuSNmChqcrE8eVHXYT5ktKI-1781236235.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>2\u3064\u76ee\u306f\u5b89\u5168\u4f59\u88d5\u7387\u3092\u4f7f\u3046\u8a08\u7b97\u5f0f\u3067\u3059\u3002\u4eca\u306e\u58f2\u4e0a\u304c\u3069\u308c\u3060\u3051\u5371\u967a\u306a\u4f4d\u7f6e\u306b\u3042\u308b\u304b\u3092\u898b\u305f\u3044\u3068\u304d\u306b\u306f\u3053\u306e\u5f0f\u3092\u7528\u3044\u307e\u3059\u3002\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u3068\u5b89\u5168\u4f59\u88d5\u7387\u306f\u9006\u6570\u306e\u95a2\u4fc2\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5b89\u5168\u4f59\u88d5\u7387\u306e\u9006\u6570\u3092\u3068\u308b\u3053\u3068\u3067\u3001\u300c\u640d\u76ca\u5206\u5c90\u70b9\u304b\u3089\u3069\u308c\u3060\u3051\u4f59\u88d5\u304c\u3042\u308b\u304b\uff08\u5b89\u5168\u5ea6\uff09\u300d\u3092\u300c\u58f2\u4e0a\u5909\u52d5\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u3069\u308c\u3060\u3051\u5927\u304d\u304f\u52d5\u304f\u304b\uff08\u5371\u967a\u5ea6\uff09\u300d\u306b\u5909\u63db\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u5b89\u5168\u4f59\u88d5\u7387\u306e\u8a08\u7b97\u5f0f\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/CQ8aiZj2H3W1h9EKqFc4PuN6G-1780290461.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<p>\u3053\u306e<span style=\"font-size: 16px; color: #333333;\">\u5b89\u5168\u4f59\u88d5\u7387\u306e<\/span>\u8a08\u7b97\u5f0f\u306e\u9006\u6570\u3067\u3042\u308b<strong>\u73fe\u5728\u306e\u58f2\u4e0a\u9ad8\u00f7\uff08<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u73fe\u5728\u306e\u58f2\u4e0a\u9ad8\u2212\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\uff09<\/strong>\u304c\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306b\u306a\u308a\u307e\u3059\u3002<\/span>\u3053\u306e\u8a08\u7b97\u5f0f\u304b\u3089\u308f\u304b\u308b\u3053\u3068\u306f\u3001<strong>\u73fe\u5728\u306e\u58f2\u4e0a\u9ad8\u304c\u640d\u76ca\u5206\u5c90\u70b9\u306b\u8fd1\u3044\u307b\u3069\u5206\u6bcd\uff08\u73fe\u5728\u306e\u58f2\u4e0a\u9ad8\u2212\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\uff09\u304c\u5c0f\u3055\u304f\u306a\u308a\u3001\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5927\u304d\u304f\u306a\u308b<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u9006\u306b\u3001\u73fe\u5728\u306e\u58f2\u4e0a\u9ad8\u304c\u640d\u76ca\u5206\u5c90\u70b9\u304b\u3089\u9060\u3044\u307b\u3069\u5206\u6bcd\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<strong>\u73fe\u5728\u306e\u58f2\u4e0a\u9ad8\u304c\u640d\u76ca\u5206\u5c90\u70b9\u306b\u8fd1\u3044\u307b\u3069\u308f\u305a\u304b\u306a\u58f2\u4e0a\u306e\u5897\u6e1b\u3067\u3082\u5229\u76ca\u304c\u5927\u304d\u304f\u5897\u6e1b\u3057\u3001\u73fe\u5728\u306e\u58f2\u4e0a\u9ad8\u304c\u640d\u76ca\u5206\u5c90\u70b9\u304b\u3089\u5341\u5206\u306b\u96e2\u308c\u3066\u3044\u308b\u307b\u3069\u58f2\u4e0a\u304c\u591a\u5c11\u5909\u52d5\u3057\u3066\u3082\u5229\u76ca\u306e\u5909\u52d5\u306f\u6bd4\u8f03\u7684\u7de9\u3084\u304b<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span class=\"f-marker-p\">\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306f \u640d\u76ca\u5206\u5c90\u70b9\u304b\u3089\u3069\u308c\u3060\u3051\u4f59\u88d5\u304c\u3042\u308b\u304b\uff08\u5b89\u5168\u4f59\u88d5\u7387\uff09\u3068\u5bc6\u63a5\u306b\u7d50\u3073\u3064\u3044\u305f\u6307\u6a19<\/span>\u3067\u3042\u308a\u3001\u4f01\u696d\u306e\u5229\u76ca\u304c\u58f2\u4e0a\u5909\u52d5\u306b\u3069\u308c\u3060\u3051\u654f\u611f\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5177\u4f53\u4f8b\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u304c100\u3060\u3063\u305f\u5834\u5408\u306e\u58f2\u4e0a\u9ad8\u306e\u5909\u5316\u306b\u3088\u308b\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u5909\u5316\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p>\u58f2\u4e0a\u9ad8\u304c101\uff08\u640d\u76ca\u5206\u5c90\u70b9\u306e\u3059\u3050\u4e0a\uff09<br \/>\n<strong>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\uff1d101\/\uff08101\uff0d100\uff09\uff1d<\/strong><strong><span style=\"font-size: 18px;\"><strong>101<\/strong><\/span><\/strong><\/p>\n<p class=\"attention-p\">\u58f2\u4e0a\u9ad8\u304c120\uff08\u640d\u76ca\u5206\u5c90\u70b9\u304b\u3089\u5c11\u3057\u96e2\u308c\u305f\uff09\u3000<br \/>\n<span style=\"font-size: 16px; color: #333333;\"><strong>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\uff1d120\/\uff08120\uff0d100\uff09\uff1d<\/strong><strong>20<\/strong><\/span><\/p>\n<p class=\"attention-p\">\u58f2\u4e0a\u9ad8\u304c200\uff08\u640d\u76ca\u5206\u5c90\u70b9\u306e2\u500d\uff09\u3000<br \/>\n<strong>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\uff1d200\/\uff08200\uff0d100\uff09\uff1d<\/strong><strong>2<\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u3001<\/span>\u58f2\u4e0a\u9ad8\u304c\u640d\u76ca\u5206\u5c90\u70b9\u306b\u8fd1\u3044\u307b\u3069\u5927\u304d\u304f\u306a\u308a<span style=\"font-size: 16px; color: #333333;\">\u640d\u76ca\u5206\u5c90\u70b9\u304b\u3089\u96e2\u308c\u308b\u307b\u3069<\/span>\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>3.\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5927\u304d\u3044\u5834\u5408\u30fb\u5c0f\u3055\u3044\u5834\u5408\u3092\u3069\u3046\u898b\u308b\u304b<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5927\u304d\u3044\u5834\u5408\u3068\u5c0f\u3055\u3044\u5834\u5408\u3067<\/span>\u305d\u306e\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306a\u53ce\u76ca\u69cb\u9020\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-1.\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u30cf\u30a4\u30ea\u30b9\u30af\u30fb\u30cf\u30a4\u30ea\u30bf\u30fc\u30f3<\/h3>\n<p>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5927\u304d\u3044\u4f01\u696d\u306f\u3001\u597d\u6cc1\u6642\u306f\u5229\u76ca\u304c\u5927\u304d\u304f\u4f38\u3073\u3084\u3059\u304f\u3001\u4e0d\u6cc1\u6642\u306f\u5229\u76ca\u304c\u5927\u304d\u304f\u843d\u3061\u8fbc\u307f\u3084\u3059\u3044\u30cf\u30a4\u30ea\u30b9\u30af\u30fb\u30cf\u30a4\u30ea\u30bf\u30fc\u30f3\u578b\u306e\u53ce\u76ca\u69cb\u9020\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5927\u304d\u3044\u4f01\u696d\u306f\u56fa\u5b9a\u8cbb\u306e\u5272\u5408\u304c\u5927\u304d\u304f\u3001\u56fa\u5b9a\u8cbb\u306f\u58f2\u4e0a\u304c\u5897\u6e1b\u3057\u3066\u3082\u5927\u304d\u304f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001<strong>\u58f2\u4e0a\u304c\u5897\u52a0\u3057\u305f\u969b\u306b\u306f\u8ffd\u52a0\u306e\u58f2\u4e0a\u304c\u5229\u76ca\u306b\u53cd\u6620\u3055\u308c\u3084\u3059\u304f\u3001\u55b6\u696d\u5229\u76ca\u304c\u6025\u6fc0\u306b\u4f38\u3073\u3084\u3059\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u58f2\u4e0a\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u3067\u3082\u56fa\u5b9a\u8cbb\u306f\u767a\u751f\u3057\u7d9a\u3051\u308b\u305f\u3081\u3001\u5229\u76ca\u304c\u6025\u6fc0\u306b\u60aa\u5316\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5927\u304d\u3044\uff08\u8a2d\u5099\u6295\u8cc7\u3084\u56fa\u5b9a\u7684\u4eba\u4ef6\u8cbb\u304c\u5927\u304d\u3044\uff09\u4f01\u696d\u4f8b<\/strong><\/p>\n<p class=\"attention-p\">\u88fd\u9020\u696d\u3001\u534a\u5c0e\u4f53\u696d\u754c\u3001SaaS\u4f01\u696d\u3001\u5927\u898f\u6a21\u8a2d\u5099\u3092\u6301\u3064\u4f01\u696d\u3000\u306a\u3069<\/p>\n<\/div>\n<h3>3-2.\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5c0f\u3055\u3044\u5834\u5408\u306f\u30ed\u30fc\u30ea\u30b9\u30af\u30fb\u30ed\u30fc\u30ea\u30bf\u30fc\u30f3<\/h3>\n<p>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5c0f\u3055\u3044\u4f01\u696d\u306f\u3001\u5229\u76ca\u306e\u6025\u6210\u9577\u306f\u8d77\u3053\u308a\u306b\u304f\u304f\u3001\u4ee3\u308f\u308a\u306b\u696d\u7e3e\u304c\u5b89\u5b9a\u3057\u3084\u3059\u3044\u30ed\u30fc\u30ea\u30b9\u30af\u30fb\u30ed\u30fc\u30ea\u30bf\u30fc\u30f3\u578b\u306e\u53ce\u76ca\u69cb\u9020\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c<span style=\"font-size: 16px; color: #333333;\">\u5c0f\u3055\u3044<\/span>\u4f01\u696d\u306f\u3001<strong>\u5909\u52d5\u8cbb\u306e\u5272\u5408\u304c\u6bd4\u8f03\u7684\u5927\u304d\u304f\u3001\u58f2\u4e0a\u304c\u5897\u52a0\u3059\u308b\u3068\u8cbb\u7528\u3082\u3042\u308b\u7a0b\u5ea6\u5897\u3048\u308b\u305f\u3081\u3001\u5229\u76ca\u306e\u4f38\u3073\u65b9\u306f\u6bd4\u8f03\u7684\u7de9\u3084\u304b<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u58f2\u4e0a\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u3067\u3082\u5229\u76ca\u304c\u6025\u6fc0\u306b\u60aa\u5316\u3057\u306b\u304f\u304f\u3001\u53ce\u76ca\u304c\u5b89\u5b9a\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u5c0f\u3055\u3044\uff08\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u3082\u5897\u6e1b\u3057\u3084\u3059\u3044\uff09\u4f01\u696d\u4f8b<\/strong><\/p>\n<p class=\"attention-p\">\u5378\u58f2\u696d\u3001\u5c0f\u58f2\u696d\u3001\u5916\u6ce8\u6bd4\u7387\u304c\u9ad8\u3044\u4f01\u696d<br \/>\n\u5909\u52d5\u8cbb\u4e2d\u5fc3\u578b\u30d3\u30b8\u30cd\u30b9\uff08\u81ea\u793e\u5de5\u5834\u3092\u6301\u305f\u306a\u3044\u30a2\u30d1\u30ec\u30eb\u3084\u5c0f\u58f2\u696d\uff09\u3000\u306a\u3069<\/p>\n<\/div>\n<h2>4.\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u6539\u5584\u65b9\u6cd5<\/h2>\n<p>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u3001\u5927\u304d\u3044\u5834\u5408\u3068\u5c0f\u3055\u3044\u5834\u5408\u3067\u3069\u3061\u3089\u306e\u307b\u3046\u304c\u3044\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u5927\u304d\u3055\u3068\u58f2\u4e0a\u306e\u72b6\u6cc1\u3067\u6539\u5584\u65b9\u6cd5\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u4e00\u89a7\u8868\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: center; background-color: #efefef;\">\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8<\/td>\n<td style=\"text-align: center; background-color: #efefef;\">\u58f2\u4e0a<\/td>\n<td style=\"text-align: center; background-color: #efefef;\">\u6539\u5584\u65b9\u6cd5<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 16px; color: #333333;\">\u5927\u304d\u3044<\/span><\/td>\n<td>\u4f38\u3073\u3066\u3044\u308b<\/td>\n<td>\n<p>\u8ca9\u8def\u62e1\u5927\u3001\u8a2d\u5099\u6295\u8cc7\u3001\u5e83\u544a\u6295\u8cc7<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 16px; color: #333333;\">\u5927\u304d\u3044<\/span><\/td>\n<td>\u4e0d\u5b89\u5b9a<\/td>\n<td>\u56fa\u5b9a\u8cbb\u898b\u76f4\u3057\u3001\u4e0d\u63a1\u7b97\u4e8b\u696d\u306e\u6574\u7406\u3001\u8cc7\u91d1\u7e70\u308a\u7ba1\u7406<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 16px; color: #333333;\">\u5c0f\u3055\u3044<\/span><\/td>\n<td>\u4f38\u3073\u3066\u3044\u308b<\/td>\n<td>\u696d\u52d9\u306e\u52b9\u7387\u5316\u3001\u81ea\u52d5\u5316\u3001\u5185\u88fd\u5316<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 16px; 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