{"id":3103,"date":"2026-07-02T10:00:54","date_gmt":"2026-07-02T01:00:54","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3103"},"modified":"2026-07-01T15:48:44","modified_gmt":"2026-07-01T06:48:44","slug":"earnest-money-journal-entry","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/earnest-money-journal-entry","title":{"rendered":"\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\u306f\u524d\u6255\u91d1\uff1f\u524d\u53d7\u91d1\uff1f\u652f\u6255\u3046\u5074\u30fb\u53d7\u3051\u53d6\u308b\u5074\u306b\u5206\u3051\u3066\u89e3\u8aac"},"content":{"rendered":"

\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\u3067\u306f\u3001\u300c\u524d\u6255\u91d1\u300d\u3068\u300c\u524d\u53d7\u91d1\u300d\u306e\u3069\u3061\u3089\u3067\u51e6\u7406\u3059\u308b\u306e\u304b\u8ff7\u3046\u5834\u9762\u304c\u3042\u308a\u307e\u3059\u3002
\n\u652f\u6255\u3046\u5074\u3068\u53d7\u3051\u53d6\u308b\u5074\u3067\u306f\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u304c\u7570\u306a\u308a\u3001\u5546\u54c1\u3084\u5efa\u7269\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u3068\u304d\u3001\u5951\u7d04\u89e3\u9664\u3068\u306a\u3063\u305f\u3068\u304d\u306a\u3069\u3001\u53d6\u5f15\u306e\u6d41\u308c\u306b\u3088\u3063\u3066\u3082\u4ed5\u8a33\u65b9\u6cd5\u304c\u5909\u308f\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\u3092\u652f\u6255\u5074\u30fb\u53d7\u53d6\u5074\u306b\u5206\u3051\u3066\u3001\u30d1\u30bf\u30fc\u30f3\u5225\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u524d\u6255\u91d1\u30fb\u524d\u53d7\u91d1\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u4f7f\u3044\u5206\u3051\u3084\u3001\u6d88\u8cbb\u7a0e\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u5951\u7d04\u89e3\u9664\u6642\u306e\u51e6\u7406\u3082\u5408\u308f\u305b\u3066\u3001\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

1.\u624b\u4ed8\u91d1\u3068\u306f\u5951\u7d04\u6642\u306b\u8cb7\u4e3b\u304c\u58f2\u4e3b\u3078\u652f\u6255\u3046\u304a\u91d1<\/h2>\n

\u624b\u4ed8\u91d1<\/span><\/strong>\u3068\u306f\u3001\u58f2\u8cb7\u5951\u7d04\u306a\u3069\u3092\u7d50\u3076\u3068\u304d\u306b\u3001\u8cb7\u4e3b\u304c\u58f2\u4e3b\u3078\u652f\u6255\u3046\u304a\u91d1\u3067\u3059\u3002<\/strong>
\n\u5951\u7d04\u6642\u306b\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u3067\u3001\u5951\u7d04\u304c\u6210\u7acb\u3057\u305f\u3053\u3068\u3092\u793a\u3059\u5f79\u5272\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u624b\u4ed8\u91d1\u306f\u3001\u6700\u7d42\u7684\u306b\u5546\u54c1\u3084\u5efa\u7269\u306a\u3069\u306e\u4ee3\u91d1\u306e\u4e00\u90e8\u306b\u5145\u5f53\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002
\n\u305d\u306e\u305f\u3081\u4ed5\u8a33\u4e0a\u3067\u306f\u3001\u5546\u54c1\u3084\u5efa\u7269\u306e\u5f15\u6e21\u3057\u3092\u53d7\u3051\u308b\u307e\u3067\u4e00\u6642\u7684\u306a\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

\u624b\u4ed8\u91d1\u3068\u4f3c\u305f\u8a00\u8449\u306b\u300c\u5185\u91d1\u300d<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002
\n\u3069\u3061\u3089\u3082\u5951\u7d04\u6642\u3084\u5f15\u6e21\u3057\u524d\u306b\u652f\u6255\u3046\u304a\u91d1\u3067\u3001\u4ed5\u8a33\u306f\u624b\u4ed8\u91d1\u3068\u540c\u3058\u3067\u3059\u304c\u3001\u5951\u7d04\u89e3\u9664\u3068\u306e\u95a2\u4fc2\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
<\/td>\n\u624b\u4ed8\u91d1<\/strong><\/td>\n\u5185\u91d1<\/strong><\/td>\n<\/tr>\n
\u76ee\u7684<\/td>\n\u5951\u7d04\u304c\u6210\u7acb\u3057\u305f\u3053\u3068\u3092\u793a\u3059<\/td>\n\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u5148\u306b\u652f\u6255\u3046<\/td>\n<\/tr>\n
\u5951\u7d04\u89e3\u9664\u3068\u306e\u95a2\u4fc2<\/td>\n\n

\u76f8\u624b\u65b9\u304c\u5c65\u884c\u306b\u7740\u624b\u3059\u308b\u524d\u3067\u3042\u308c\u3070\u3001\u6b21\u306e\u65b9\u6cd5\u3067\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u308b<\/p>\n

\u8cb7\u4e3b\uff1a\u624b\u4ed8\u91d1\u3092\u653e\u68c4\u3059\u308b
\n\u58f2\u4e3b\uff1a\u624b\u4ed8\u91d1\u306e\u500d\u984d\u3092\u652f\u6255\u3046
\n\uff08\u6c11\u6cd5557\u67611\u9805\uff09<\/p>\n<\/td>\n

\u5185\u91d1\u3092\u652f\u6255\u3063\u305f\u3060\u3051\u3067\u306f\u3001\u4e00\u65b9\u7684\u306b\u5951\u7d04\u89e3\u9664\u3067\u304d\u308b\u7406\u7531\u306b\u306f\u306a\u3089\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u624b\u4ed8\u89e3\u9664\u306f\u3001\u6c11\u6cd5557\u67611\u9805\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u3067\u3059\u3002
\n\u624b\u4ed8\u91d1\u306f\u3001\u4ee3\u91d1\u306e\u524d\u6255\u3044\u3068\u3044\u3046\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u89e3\u9664\u306b\u95a2\u4fc2\u3059\u308b\u70b9\u304c\u5185\u91d1\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002<\/strong><\/p>\n

2.\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\uff5c\u652f\u6255\u3063\u305f\u5834\u5408<\/h2>\n

\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\u3067\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5074\u304b\u53d7\u3051\u53d6\u3063\u305f\u5074\u304b\u3001\u304a\u3088\u3073\u53d6\u5f15\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002
\n\u306a\u304a\u3001\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u6642\u70b9\u3084\u53d7\u3051\u53d6\u3063\u305f\u6642\u70b9\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u3092\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002<\/span><\/strong>
\n\u6d88\u8cbb\u7a0e\u306f\u3001\u5546\u54c1\u3084\u5efa\u7269\u306e\u5f15\u6e21\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u3042\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

\n\u307e\u305a\u306f\u3001\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5074\u3067\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n\n\n
\u5185\u5bb9<\/strong><\/td>\n\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee<\/strong><\/td>\n<\/tr>\n
\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/td>\n\u524d\u6255\u91d1\uff08\u524d\u6e21\u91d1\uff09<\/span><\/strong><\/td>\n<\/tr>\n
\u81ea\u793e\u3067\u4f7f\u3046\u5efa\u7269\u306e\u5efa\u8a2d\u4ee3\u91d1\u3068\u3057\u3066\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/span><\/td>\n\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/span><\/strong><\/td>\n<\/tr>\n
\u5efa\u8a2d\u4f1a\u793e\u304c\u8acb\u3051\u8ca0\u3063\u305f\u5de5\u4e8b\u306e\u305f\u3081\u306b\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/td>\n\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-1.\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4ee3\u91d1\u306e\u4e00\u90e8\u3068\u3057\u3066\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5074\u306e\u4ed5\u8a33<\/h3>\n

\u6b21\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\n

\u5546\u54c1\u4ee3\u91d1\uff1a100\u4e07\u5186
\n\u624b\u4ed8\u91d1\uff1a10\u4e07\u5186
\n\u5546\u54c1\u53d7\u53d6\u6642\u306b\u652f\u6255\u3046\u6b8b\u984d\uff1a90\u4e07\u5186<\/p>\n<\/div>\n

\u3053\u3053\u3067\u306f\u3001\u624b\u4ed8\u91d1\u3084\u6b8b\u984d\u3092\u666e\u901a\u9810\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u5834\u5408\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u3068\u304d<\/strong><\/p>\n

\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5074\u306f\u3001\u300c\u524d\u6255\u91d1\u300d<\/span><\/strong>\u3082\u3057\u304f\u306f\u300c\u524d\u6e21\u91d1\u300d<\/span><\/strong>\u3092\u4f7f\u3044\u307e\u3059\u3002
\n\u3069\u3061\u3089\u3092\u4f7f\u3063\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u4e00\u65b9\u306b\u7d71\u4e00\u3057\u3066\u3001\u7d99\u7d9a\u3057\u3066\u540c\u3058\u3082\u306e\u3092\u4f7f\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u524d\u6255\u91d1<\/td>\n100,000\u5186<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u30fb\u5546\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d<\/strong><\/p>\n

\u5546\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306f\u3001\u5546\u54c1\u4ee3\u91d1\u3092\u4ed5\u5165\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002
\n\u624b\u4ed8\u91d1\u306e\u652f\u6255\u6642\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u524d\u6255\u91d1\u306f\u3001\u4ed5\u5165\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u4ed5\u5165<\/td>\n1,000,000\u5186<\/td>\n\u524d\u6255\u91d1<\/td>\n100,000\u5186<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n900,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-2.\u81ea\u793e\u3067\u4f7f\u3046\u5efa\u7269\u306e\u5efa\u8a2d\u4ee3\u91d1\u3068\u3057\u3066\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u3068\u304d\u306e\u4ed5\u8a33<\/h3>\n

\u6b21\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\n

\u5efa\u7269\u4ee3\u91d1\uff1a1\u5104\u5186
\n\u624b\u4ed8\u91d1\uff1a1,000\u4e07\u5186
\n\u5efa\u7269\u5f15\u6e21\u6642\u306b\u652f\u6255\u3046\u6b8b\u984d\uff1a9,000\u4e07\u5186<\/p>\n<\/div>\n

\u3053\u3053\u3067\u306f\u3001\u624b\u4ed8\u91d1\u3084\u6b8b\u984d\u3092\u666e\u901a\u9810\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u5834\u5408\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u3068\u304d<\/strong><\/p>\n

\u5efa\u7269\u306e\u5b8c\u6210\u524d\u306b\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u5efa\u8a2d\u4eee\u52d8\u5b9a\u300d<\/span><\/strong>\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/td>\n10,000,000\u5186<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n10,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u30fb\u5efa\u7269\u306e\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u3068\u304d<\/strong><\/p>\n

\u5efa\u7269\u306e\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u5efa\u7269\u4ee3\u91d1\u3092\u300c\u5efa\u7269\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002
\n\u624b\u4ed8\u91d1\u306e\u652f\u6255\u6642\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306f\u3001\u5efa\u7269\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u5efa\u7269<\/td>\n100,000,000\u5186<\/td>\n\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/td>\n10,000,000\u5186<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n90,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-3.\u5efa\u8a2d\u696d\u8005\u304c\u8acb\u3051\u8ca0\u3063\u305f\u5de5\u4e8b\u306e\u305f\u3081\u306b\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u3068\u304d\u306e\u4ed5\u8a33<\/h3>\n

\u6b21\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\n

\u5916\u6ce8\u5de5\u4e8b\u4ee3\u91d1\uff1a1\u5104\u5186
\n\u624b\u4ed8\u91d1\uff1a1,000\u4e07\u5186
\n\u5de5\u4e8b\u5b8c\u6210\u6642\u306b\u652f\u6255\u3046\u6b8b\u984d\uff1a9,000\u4e07\u5186<\/p>\n<\/div>\n

\u3053\u3053\u3067\u306f\u3001\u624b\u4ed8\u91d1\u3084\u6b8b\u984d\u3092\u666e\u901a\u9810\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u5834\u5408\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u3068\u304d<\/strong><\/p>\n

\u5de5\u4e8b\u304c\u5b8c\u6210\u3059\u308b\u524d\u306b\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1\u300d<\/span><\/strong>\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1<\/td>\n10,000,000\u5186<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n10,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u30fb\u5de5\u4e8b\u304c\u5b8c\u6210\u3057\u305f\u3068\u304d<\/strong><\/p>\n

\u5de5\u4e8b\u304c\u5b8c\u6210\u3057\u305f\u3068\u304d\u306f\u3001\u5916\u6ce8\u5de5\u4e8b\u4ee3\u91d1\u3092\u300c\u5b8c\u6210\u5de5\u4e8b\u539f\u4fa1\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002
\n\u624b\u4ed8\u91d1\u306e\u652f\u6255\u6642\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1\u306f\u3001\u5b8c\u6210\u5de5\u4e8b\u539f\u4fa1\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u5b8c\u6210\u5de5\u4e8b\u539f\u4fa1<\/td>\n100,000,000\u5186<\/td>\n\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1<\/td>\n10,000,000\u5186<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n90,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-4.\u5951\u7d04\u89e3\u9664\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n

\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u3042\u3068\u3067\u3082\u3001\u58f2\u4e3b\u304c\u5951\u7d04\u306e\u5c65\u884c\u306b\u7740\u624b\u3059\u308b\u524d\u3067\u3042\u308c\u3070\u3001\u8cb7\u4e3b\u306f\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u307e\u3059\u3002
\n\u5951\u7d04\u89e3\u9664\u6642\u306e\u624b\u4ed8\u91d1\u306e\u6271\u3044\u306f\u3001\u3069\u3061\u3089\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u8cb7\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\uff1a\u652f\u6255\u3063\u305f\u624b\u4ed8\u91d1\u3092\u653e\u68c4\u3059\u308b
\n\u30fb\u58f2\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\uff1a\u652f\u6255\u3063\u305f\u624b\u4ed8\u91d1\u306e\u500d\u984d\u3092\u53d7\u3051\u53d6\u308b<\/strong><\/p>\n

\u3053\u3053\u3067\u306f\u3001\u624b\u4ed8\u91d110\u4e07\u5186\u306b\u3064\u3044\u3066\u5951\u7d04\u89e3\u9664\u3068\u306a\u3063\u305f\u5834\u5408\u3092\u4f8b\u306b\u3001\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u305f\u8cb7\u4e3b\u5074\u306e\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002
\n\u4ed5\u8a33\u306f\u3001\u666e\u901a\u9810\u91d1\u3067\u8fd4\u9084\u30fb\u652f\u6255\u3044\u30fb\u53d7\u3051\u53d6\u308a\u3092\u884c\u3063\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u8cb7\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408<\/strong><\/p>\n

\u8cb7\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\u3001\u8cb7\u4e3b\u5074\u3067\u306f\u3001\u652f\u6255\u6642\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u524d\u6255\u91d1\u3092\u53d6\u308a\u6d88\u3057\u3001\u96d1\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u96d1\u640d\u5931<\/td>\n100,000\u5186<\/td>\n\u524d\u6255\u91d1<\/td>\n100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u30fb\u58f2\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408<\/strong><\/p>\n

\u58f2\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\u3001\u8cb7\u4e3b\u5074\u3067\u306f\u3001\u652f\u6255\u6642\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u524d\u6255\u91d1\u3092\u53d6\u308a\u6d88\u3057\u3001\u8ffd\u52a0\u3067\u53d7\u3051\u53d6\u3063\u305f10\u4e07\u5186\u3092\u96d1\u53ce\u5165\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u666e\u901a\u9810\u91d1<\/td>\n200,000\u5186<\/td>\n\u524d\u6255\u91d1<\/td>\n100,000\u5186<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u96d1\u53ce\u5165<\/td>\n100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\uff5c\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/h2>\n

\u6b21\u306b\u3001\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5074\u306e\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002
\n\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5074\u3067\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n\n\n
\u5185\u5bb9<\/strong><\/td>\n\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee<\/strong><\/td>\n<\/tr>\n
\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u4ee3\u91d1\u306e\u4e00\u90e8\u3068\u3057\u3066\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/td>\n\u524d\u53d7\u91d1<\/span>
\n<\/strong><\/td>\n<\/tr>\n
\u5efa\u8a2d\u696d\u8005\u304c\u5b8c\u6210\u524d\u306e\u5de5\u4e8b\u4ee3\u91d1\u3068\u3057\u3066\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/td>\n\u672a\u6210\u5de5\u4e8b\u53d7\u5165\u91d1<\/span>
\n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3-1.\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u4ee3\u91d1\u306e\u4e00\u90e8\u3068\u3057\u3066\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5074\u306e\u4ed5\u8a33<\/h3>\n

\u6b21\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\n

\u5546\u54c1\u4ee3\u91d1\uff1a100\u4e07\u5186
\n\u624b\u4ed8\u91d1\uff1a10\u4e07\u5186
\n\u5546\u54c1\u53d7\u53d6\u6642\u306b\u53d7\u3051\u53d6\u308b\u6b8b\u984d\uff1a90\u4e07\u5186<\/p>\n<\/div>\n

\u3053\u3053\u3067\u306f\u3001\u624b\u4ed8\u91d1\u3084\u6b8b\u984d\u304c\u666e\u901a\u9810\u91d1\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u5834\u5408\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d<\/strong><\/p>\n

\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3059\u524d\u306b\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u524d\u53d7\u91d1\u300d\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u666e\u901a\u9810\u91d1<\/td>\n100,000\u5186<\/td>\n\u524d\u53d7\u91d1<\/td>\n100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u30fb\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u305f\u3068\u304d<\/strong><\/p>\n

\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u305f\u3068\u304d\u306f\u3001\u5546\u54c1\u4ee3\u91d1\u3092\u300c\u58f2\u4e0a\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002
\n\u624b\u4ed8\u91d1\u306e\u53d7\u53d6\u6642\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u524d\u53d7\u91d1\u306f\u3001\u58f2\u4e0a\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002
\n<\/strong><\/p>\n\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u524d\u53d7\u91d1<\/td>\n100,000\u5186<\/td>\n\u58f2\u4e0a<\/td>\n1,000,000\u5186<\/td>\n<\/tr>\n
\u666e\u901a\u9810\u91d1<\/td>\n900,000\u5186<\/td>\n\u00a0<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3-2.\u5efa\u8a2d\u696d\u8005\u304c\u5b8c\u6210\u524d\u306e\u5de5\u4e8b\u4ee3\u91d1\u3068\u3057\u3066\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408
\n<\/strong><\/h3>\n

\u6b21\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\n

\u5efa\u7269\u4ee3\u91d1\uff1a1\u5104\u5186
\n\u624b\u4ed8\u91d1\uff1a1,000\u4e07\u5186
\n\u5de5\u4e8b\u5b8c\u6210\u6642\u306b\u53d7\u3051\u53d6\u308b\u6b8b\u984d\uff1a9,000\u4e07\u5186<\/p>\n<\/div>\n

\u3053\u3053\u3067\u306f\u3001\u624b\u4ed8\u91d1\u3084\u6b8b\u984d\u304c\u666e\u901a\u9810\u91d1\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u5834\u5408\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d<\/strong><\/p>\n

\u5efa\u7269\u306e\u5b8c\u6210\u524d\u306b\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u672a\u6210\u5de5\u4e8b\u53d7\u5165\u91d1\u300d<\/span><\/strong>\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u666e\u901a\u9810\u91d1<\/td>\n10,000,000\u5186<\/td>\n\u672a\u6210\u5de5\u4e8b\u53d7\u5165\u91d1<\/td>\n10,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u30fb\u5de5\u4e8b\u304c\u5b8c\u6210\u3057\u305f\u3068\u304d<\/strong><\/p>\n\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u666e\u901a\u9810\u91d1<\/td>\n90,000,000\u5186<\/td>\n\u5b8c\u6210\u5de5\u4e8b\u9ad8<\/td>\n100,000,000\u5186<\/td>\n<\/tr>\n
\u672a\u6210\u5de5\u4e8b\u53d7\u5165\u91d1<\/td>\n10,000,000\u5186<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u5efa\u7269\u306e\u5f15\u6e21\u3057\u3092\u3057\u305f\u3068\u304d\u306f\u3001\u5de5\u4e8b\u4ee3\u91d1\u3092\u300c\u5b8c\u6210\u5de5\u4e8b\u9ad8\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002
\n\u624b\u4ed8\u91d1\u306e\u53d7\u53d6\u6642\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u672a\u6210\u5de5\u4e8b\u53d7\u5165\u91d1\u306f\u3001\u5b8c\u6210\u5de5\u4e8b\u9ad8\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002
\n<\/strong><\/p>\n

3-3.\u5951\u7d04\u89e3\u9664\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h3>\n

\u624b\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3042\u3068\u3067\u3082\u3001\u8cb7\u4e3b\u304c\u5951\u7d04\u306e\u5c65\u884c\u306b\u7740\u624b\u3059\u308b\u524d\u3067\u3042\u308c\u3070\u3001\u58f2\u4e3b\u306f\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u307e\u3059\u3002
\n\u5951\u7d04\u89e3\u9664\u6642\u306e\u624b\u4ed8\u91d1\u306e\u6271\u3044\u306f\u3001\u3069\u3061\u3089\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u8cb7\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\uff1a\u53d7\u3051\u53d6\u3063\u305f\u624b\u4ed8\u91d1\u306f\u8fd4\u9084\u3057\u306a\u3044
\n\u30fb\u58f2\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\uff1a\u53d7\u3051\u53d6\u3063\u305f\u624b\u4ed8\u91d1\u3092\u8fd4\u9084\u3057\u3001\u3055\u3089\u306b\u540c\u984d\u3092\u652f\u6255\u3046<\/strong><\/p>\n

\u3053\u3053\u3067\u306f\u3001\u624b\u4ed8\u91d110\u4e07\u5186\u306b\u3064\u3044\u3066\u5951\u7d04\u89e3\u9664\u3068\u306a\u3063\u305f\u5834\u5408\u3092\u4f8b\u306b\u3001\u58f2\u4e3b\u5074\u306e\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002
\n\u4ed5\u8a33\u306f\u3001\u666e\u901a\u9810\u91d1\u3067\u8fd4\u9084\u30fb\u652f\u6255\u3044\u30fb\u53d7\u3051\u53d6\u308a\u3092\u884c\u3063\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u8cb7\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408<\/strong><\/p>\n

\u8cb7\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\u3001\u58f2\u4e3b\u5074\u3067\u306f\u3001\u53d7\u53d6\u6642\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u524d\u53d7\u91d1\u3092\u53d6\u308a\u6d88\u3057\u3001\u96d1\u53ce\u5165\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u524d\u53d7\u91d1<\/td>\n100,000\u5186<\/td>\n\u96d1\u53ce\u5165<\/td>\n100,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u30fb\u58f2\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408<\/strong><\/p>\n

\u58f2\u4e3b\u304c\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\u3001\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u624b\u4ed8\u91d110\u4e07\u5186\u3092\u8fd4\u9084\u3057\u3001\u3055\u3089\u306b\u540c\u984d\u306e10\u4e07\u5186\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8cb7\u4e3b\u3078\u652f\u6255\u3046\u91d1\u984d\u306f\u5408\u8a0820\u4e07\u5186\u3067\u3059\u3002<\/p>\n

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\u501f\u65b9<\/td>\n\u91d1\u984d<\/td>\n\u8cb8\u65b9<\/td>\n\u91d1\u984d<\/td>\n<\/tr>\n
\u524d\u53d7\u91d1<\/td>\n100,000\u5186<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n200,000\u5186<\/td>\n<\/tr>\n
\u96d1\u640d\u5931<\/td>\n100,000\u5186<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4.\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\u3067\u8ff7\u3044\u3084\u3059\u3044\u52d8\u5b9a\u79d1\u76ee<\/h2>\n

\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\u3067\u306f\u3001\u524d\u6255\u8cbb\u7528\u30fb\u524d\u53d7\u53ce\u76ca\u3084\u3001\u4eee\u6255\u91d1\u30fb\u4eee\u53d7\u91d1\u3068\u8ff7\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002
\n\u3053\u3053\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u306e\u9055\u3044\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

4-1.\u524d\u6255\u8cbb\u7528\u30fb\u524d\u53d7\u53ce\u76ca<\/h3>\n

\u524d\u6255\u8cbb\u7528\u3084\u524d\u53d7\u53ce\u76ca\u306f\u3001\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u5f93\u3063\u3066\u7d99\u7d9a\u7684\u306b<\/span>\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u5834\u5408\u3084\u3001\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306b\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee<\/span>\u3067\u3059\u3002<\/strong><\/p>\n

\u305f\u3068\u3048\u3070\u3001\u7fcc\u6708\u5206\u4ee5\u964d\u306e\u5bb6\u8cc3\u3084\u4fdd\u967a\u6599\u3092\u524d\u6255\u3044\u3057\u305f\u5834\u5408\u306a\u3069\u306b\u300c\u524d\u6255\u8cbb\u7528\u300d\u3092\u3001\u7fcc\u6708\u5206\u4ee5\u964d\u306e\u5bb6\u8cc3\u306a\u3069\u3092\u5148\u306b\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306a\u3069\u306b\u300c\u524d\u53d7\u53ce\u76ca\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n

\u5546\u54c1\u3084\u5efa\u7269\u306e\u5f15\u6e21\u3057\u524d\u306b\u652f\u6255\u3046\u624b\u4ed8\u91d1\u306f\u3001\u7d99\u7d9a\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002
\n\u305d\u306e\u305f\u3081\u3001\u901a\u5e38\u306f\u524d\u6255\u8cbb\u7528\u30fb\u524d\u53d7\u53ce\u76ca\u3067\u306f\u306a\u304f\u3001\u524d\u6255\u91d1\u30fb\u524d\u53d7\u91d1\u306a\u3069\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

4-2.\u4eee\u6255\u91d1\u30fb\u4eee\u53d7\u91d1<\/h3>\n

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\u624b\u4ed8\u91d1\u306f\u3001\u58f2\u8cb7\u5951\u7d04\u3084\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u306a\u3069\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3046\u304a\u91d1\u3067\u3059\u3002
\n\u652f\u6255\u3044\u3084\u5165\u91d1\u306e\u76ee\u7684\u304c\u5951\u7d04\u4e0a\u660e\u78ba\u3067\u3042\u308b\u305f\u3081\u3001\u901a\u5e38\u306f\u4eee\u6255\u91d1\u3084\u4eee\u53d7\u91d1\u3067\u306f\u51e6\u7406\u3057\u307e\u305b\u3093\u3002<\/p>\n

5.\u307e\u3068\u3081\u3000\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\u306f\u5185\u5bb9\u3067\u5224\u65ad\u3057\u3088\u3046<\/h2>\n

\u624b\u4ed8\u91d1\u306e\u4ed5\u8a33\u306f\u3001\u652f\u6255\u3063\u305f\u5074\u304b\u53d7\u3051\u53d6\u3063\u305f\u5074\u304b\u306b\u3088\u3063\u3066\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u624b\u4ed8\u91d1\u3067\u3042\u308c\u3070\u3001\u652f\u6255\u5074\u306f\u524d\u6255\u91d1\u3001\u53d7\u53d6\u5074\u306f\u524d\u53d7\u91d1\u3067\u51e6\u7406\u3059\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002
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