{"id":3135,"date":"2026-07-10T10:00:58","date_gmt":"2026-07-10T01:00:58","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3135"},"modified":"2026-07-09T13:41:26","modified_gmt":"2026-07-09T04:41:26","slug":"what-is-a-capital-reserve","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/what-is-a-capital-reserve","title":{"rendered":"\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u306f\uff1f\u8cc7\u672c\u91d1\u3068\u306e\u9055\u3044\u3084\u7528\u610f\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3001\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"

\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u3084\u5897\u8cc7\u3092\u884c\u3046\u969b\u306b\u3001\u300c\u8cc7\u672c\u6e96\u5099\u91d1\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u76ee\u306b\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u3001\u682a\u4e3b\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u8cc7\u91d1\u306e\u3046\u3061\u3001\u8cc7\u672c\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u304b\u3063\u305f\u90e8\u5206\u3092\u6307\u3057\u307e\u3059\u3002\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u51fa\u8cc7\u3055\u308c\u305f\u91d1\u984d\u306e\u6700\u59272\u5206\u306e1\u307e\u3067\u3092\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001<\/p>\n

\u300c\u8cc7\u672c\u91d1\u3068\u4f55\u304c\u9055\u3046\u306e\uff1f\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u306e\u95a2\u4fc2\u306f\uff1f\u300d
\n\u300c\u3069\u3046\u3057\u3066\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\uff1f\u300d<\/p>\n

\u3068\u7591\u554f\u306b\u611f\u3058\u308b\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3084\u3001\u5c06\u6765\u7684\u306a\u8cc7\u672c\u91d1\u3078\u306e\u7d44\u307f\u5165\u308c\u3001\u8d64\u5b57\u306e\u88dc\u586b\u306a\u3069\u306b\u6d3b\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u8003\u3048\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u610f\u5473\u3084\u8cc7\u672c\u91d1\u30fb\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u306e\u9055\u3044\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u7528\u610f\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1.\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u306f\u8cc7\u672c\u91d1\u306b\u8a08\u4e0a\u3057\u306a\u304b\u3063\u305f\u8cc7\u91d1\u306e\u3053\u3068<\/h2>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u3084\u5897\u8cc7\u306e\u969b\u306b\u3001\u51fa\u8cc7\u8005\u304b\u3089\u4f1a\u793e\u306b\u5bfe\u3057\u3066<\/strong><\/span>\u6255\u3044\u8fbc\u307e\u308c\u305f\u8cc7\u91d1\u306e\u3046\u3061\u3001\u8cc7\u672c\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u304b\u3063\u305f\u90e8\u5206<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u8cc7\u672c\u91d1\u306e2\u5206\u306e1\u3092\u8d85\u3048\u306a\u3044\u91d1\u984d<\/span>\u307e\u3067\u306f\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u3001\u5fc5\u305a\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3082\u306e\u3067\u306f\u306a\u304f\u3001<\/span>\u767b\u8a18\u7c3f\u8b04\u672c\u306b\u3082\u8a18\u8f09\u3055\u308c\u307e\u305b\u3093\u3002\u8d64\u5b57\u306e\u88dc\u586b\u3084\u5897\u8cc7\u306a\u3069\u3001\u4f1a\u793e\u3092\u904b\u55b6\u3059\u308b\u4e0a\u3067\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6d3b\u7528<\/span>\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u4f3c\u305f\u3088\u3046\u306a\u8a00\u8449\u306b\u8cc7\u672c\u91d1\u3084\u8cc7\u672c\u5270\u4f59\u91d1\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u308c\u3082\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u3067\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u610f\u5473\u3084\u5f79\u5272\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u307e\u305a\u306f\u3053\u308c\u3089\u306e\u9055\u3044\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

1-1.\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u8cc7\u672c\u91d1\u306e\u9055\u3044<\/h3>\n\n\n\n\n\n\n\n
<\/td>\n\u8cc7\u672c\u6e96\u5099\u91d1<\/td>\n\u8cc7\u672c\u91d1<\/td>\n<\/tr>\n
\u5f79\u5272<\/td>\n\u4e07\u304c\u4e00\u306e\u640d\u5931\u3078\u306e\u5099\u3048<\/td>\n\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u5143\u624b<\/span><\/td>\n<\/tr>\n
\u91d1\u984d<\/td>\n\u8cc7\u672c\u91d1\u306e2\u5206\u306e1\u3092\u8d85\u3048\u306a\u3044\u91d1\u984d\u307e\u3067<\/td>\n1\u5186\u304b\u3089\u3067\u4e0a\u9650\u306f\u306a\u3057<\/td>\n<\/tr>\n
\u7fa9\u52d9<\/td>\n\u7528\u610f\u3057\u306a\u304f\u3066\u3082\u3044\u3044<\/td>\n\u5fc5\u305a\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span><\/td>\n<\/tr>\n
\u767b\u8a18\u7c3f\u8b04\u672c<\/span><\/td>\n\u8a18\u8f09\u3055\u308c\u306a\u3044<\/td>\n\u8a18\u8f09\u3055\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u8cc7\u672c\u91d1\u3068\u306f\u3001<\/span>\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u5143\u624b\u3068\u306a\u308b\u8cc7\u91d1<\/strong>\u3067\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u9055\u3044\u3001<\/span>\u5fc5\u305a\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u8cc7\u672c\u91d1\u306f\u3001\uff11\u5186\u304b\u3089\u8a2d\u5b9a\u3067\u304d\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u3088\u3046\u306a<\/span>\u4e0a\u9650\u306f\u306a\u304f\u3001\u767b\u8a18\u7c3f\u8b04\u672c\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u53d6\u5f15\u5148\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304c\u4f1a\u793e\u306e\u898f\u6a21\u3084\u4fe1\u7528\u529b\u3092\u5224\u65ad\u3059\u308b\u969b\u306e\u4e00\u3064\u306e\u6307\u6a19<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/span>
\n<\/span><\/p>\n

1-2.\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u9055\u3044<\/h3>\n\n\n\n\n\n
<\/td>\n\u8cc7\u672c\u6e96\u5099\u91d1<\/td>\n\u8cc7\u672c\u5270\u4f59\u91d1<\/td>\n<\/tr>\n
\u610f\u5473<\/td>\n\u30fb\u4f1a\u793e\u8a2d\u7acb\u6642\u30fb\u5897\u8cc7\u6642\u306b\u8cc7\u672c\u91d1\u306b\u7d44\u307f\u5165\u308c\u306a\u304b\u3063\u305f\u90e8\u5206
\n\u30fb\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u5185\u8a33\u306e1\u3064<\/td>\n		\u30fb\u8cc7\u672c\u53d6\u5f15\u306b\u3088\u308b\u5270\u4f59\u91d1\u5168\u4f53<\/span>
\n\u30fb\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u52a0\u3048\u305f\u3082\u306e<\/span><\/td>\n<\/tr>\n
\u682a\u4e3b\u914d\u5f53<\/td>\n\u539f\u8cc7\u306b\u3067\u304d\u306a\u3044<\/td>\n\u539f\u8cc7\u306b\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u8cc7\u672c\u91d1\u5270\u4f59\u91d1\u3068\u306f\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u305d\u306e\u4ed6\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u52a0\u3048\u305f\u984d<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u4ed6\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u306f\u3001\u8cc7\u672c\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u5270\u4f59\u91d1\u306e\u3053\u3068\u3067\u3001<\/span>\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3057\u305f\u969b\u306e\u58f2\u5374\u76ca\u3084\u8cc7\u672c\u91d1\u3092\u6e1b\u8cc7\u3057\u305f\u969b\u306e\u5dee\u76ca\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/span>\u8cc7\u672c\u91d1\u3084\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3044\u3066<\/span>\u682a\u4e3b\u914d\u5f53\u306e\u539f\u8cc7\u306b\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u9664\u304f<\/span><\/span>\u8cc7\u672c\u5270\u4f59\u91d1\u306f\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u7d4c\u308b\u3053\u3068\u3067<\/span><\/span>\u682a\u4e3b\u914d\u5f53\u306e\u539f\u8cc7<\/span>\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

2.\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u7528\u610f\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u5fc5\u305a\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8a08\u4e0a\u3057\u3066\u304a\u304f\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

\n

\u30fb\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b<\/strong><\/span><\/p>\n

\u30fb\u5c06\u6765\u7684\u306b\u8cc7\u672c\u91d1\u3078\u7d44\u307f\u5165\u308c\u3089\u308c\u308b\u00a0<\/strong><\/span><\/p>\n

\u30fb\u8d64\u5b57\u306e\u88dc\u586b\u306b\u6d3b\u7528\u3067\u304d\u308b<\/strong><\/span><\/p>\n<\/div>\n

2-1.\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b<\/h3>\n

\u8cc7\u672c\u91d1\u306e\u984d\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u8981\u4ef6\u304c\u7570\u306a\u308b<\/span>\u6d88\u8cbb\u7a0e\u3084\u6cd5\u4eba\u7a0e\u3067\u306f\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u8cc7\u672c\u91d1\u306e\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u3067\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

\u25a0\u6d88\u8cbb\u7a0e\u306e\u5834\u5408<\/h4>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u6d3b\u7528\u3057\u3066\u8cc7\u672c\u91d1\u306e\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u3067\u3001<\/span>\u6d88\u8cbb\u7a0e\u306e\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u6d88\u8cbb\u7a0e\u306b\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u306b\u5fdc\u3058\u3066\u7d0d\u7a0e\u306e\u514d\u9664\u671f\u9593\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u7acb\u304b\u30892\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/span><\/p>\n

\u25a0\u6cd5\u4eba\u7a0e\u306e\u5834\u5408<\/h4>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u6d3b\u7528\u3057\u3066\u8cc7\u672c\u91d1\u306e\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u8cc7\u672c\u91d1\u984d\u304c1\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u5e74\u9593<\/span>\u6240\u5f97\u984d\u306b\u304b\u304b\u308f\u3089\u305a23.2%\u3092\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b<\/span>\u306e\u5834\u5408\u306f\u5e74\u9593\u6240\u5f97\u306e\u3046\u3061800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f<\/span><\/span>15%\u306e\u7a0e\u7387<\/span>\u306b\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u305f\u3060\u3057\u3001\u8cc7\u672c\u91d1\u304c\u5c11\u306a\u304f\u3066\u3082\u3001\u5927\u4f01\u696d\u306b100\uff05\u51fa\u8cc7\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u306f<\/span>\u6cd5\u4eba\u7a0e\u7387\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n

\u56fd\u7a0e\u5e81\uff5cNo.5800\u2003\u4e00\u5b9a\u306e\u5927\u6cd5\u4eba\u7b49\u306e100\uff05\u5b50\u6cd5\u4eba\u7b49\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7279\u4f8b\u63aa\u7f6e\u306e\u4e0d\u9069\u7528\u306b\u3064\u3044\u3066<\/a><\/p>\n

2-2.\u5c06\u6765\u7684\u306b\u8cc7\u672c\u91d1\u3078\u7d44\u307f\u5165\u308c\u3089\u308c\u308b\u00a0<\/h3>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3092\u7d4c\u308b\u3053\u3068\u3067\u8cc7\u672c\u91d1\u3078\u7d44\u307f\u5165\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306e\u6210\u9577\u3084\u4e8b\u696d\u62e1\u5927\u306b\u4f34\u3044\u8cc7\u672c\u91d1\u3092\u5897\u3084\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u65b0\u305f\u306b\u682a\u4e3b\u3084\u51fa\u8cc7\u8005\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3068\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u8cc7\u672c\u91d1\u3078\u7d44\u307f\u5165\u308c\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u65b0\u305f\u306b\u51fa\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u682a\u5f0f\u306e\u767a\u884c\u3084\u6255\u8fbc\u307f\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u6642\u9593\u3084\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n

\u4e00\u65b9\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u8cc7\u672c\u91d1\u3078\u7d44\u307f\u5165\u308c\u308b<\/span>\u65b9\u6cd5\u3067\u3042\u308c\u3070\u3001\u65b0\u305f\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u308f\u305a\u306b\u8cc7\u672c\u91d1\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6bd4\u8f03\u7684\u7c21\u5358\u306a\u624b\u7d9a\u304d\u3067\u8cc7\u672c\u91d1\u306e\u984d\u3092\u5927\u304d\u304f\u3067\u304d\u308b<\/span>\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u8cc7\u672c\u91d1\u3078\u632f\u308a\u66ff\u3048\u3066\u3082\u4f1a\u793e\u306b\u65b0\u305f\u306a\u8cc7\u91d1\u304c\u5165\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u7d14\u8cc7\u7523\u306e\u5185\u8a33\u304c\u5909\u308f\u308b\u3060\u3051\u3067\u3042\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

2-3.\u8d64\u5b57\u306e\u88dc\u586b\u306b\u6d3b\u7528\u3067\u304d\u308b<\/h3>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3092\u7d4c\u308b\u3053\u3068\u3067\u8d64\u5b57\u3092\u88dc\u586b\u3059\u308b\u305f\u3081\u306b\u53d6\u308a\u5d29\u3057\u3066\u4f7f\u7528\u3067\u304d\u307e\u3059<\/span>\u3002\u4e8b\u696d\u3067\u8d64\u5b57\u304c\u767a\u751f\u3057\u305f\u969b\u3084\u696d\u7e3e\u3092\u7acb\u3066\u76f4\u3057\u305f\u3044\u5834\u5408\u306b\u3001\u8cc7\u672c\u91d1\u3092\u53d6\u308a\u5d29\u3057\u3066\u8d64\u5b57\u3092\u88dc\u586b\u3059\u308b\u3068\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u7279\u5225\u6c7a\u8b70\u3084\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u666e\u901a\u6c7a\u8b70\u3001\u5909\u66f4\u767b\u8a18\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/p>\n

\u4e00\u65b9\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u304b\u3089\u306e\u53d6\u308a\u5d29\u3057\u3067\u3042\u308c\u3070\u5909\u66f4\u767b\u8a18\u306f\u5fc5\u8981\u306a\u3044<\/strong>\u305f\u3081\u3001\u8cc7\u672c\u91d1\u53d6\u308a\u5d29\u3059\u5834\u5408\u3068\u6bd4\u3079\u3066\u624b\u7d9a\u304d\u306e\u624b\u9593\u3084\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

3.\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u7528\u610f\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3084\u3001\u5c06\u6765\u7684\u306a\u8cc7\u672c\u91d1\u3078\u306e\u7d44\u307f\u5165\u308c\u3001\u8d64\u5b57\u306e\u88dc\u586b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6c17\u3092\u4ed8\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

3-1.\u8cc7\u672c\u91d1\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u308b<\/h3>\n

\u8cc7\u672c\u91d1\u3092\u5c11\u306a\u304f\u3057\u3059\u304e\u308b\u3068\u3001\u53d6\u5f15\u5148\u304b\u3089\u4f1a\u793e\u306e\u4fe1\u7528\u529b\u3092\u4f4e\u304f\u8a55\u4fa1\u3055\u308c\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u8cc7\u672c\u91d1\u306f\u591a\u3044\u307b\u3069\u300c\u4e8b\u696d\u306b\u6295\u5165\u3067\u304d\u308b\u8cc7\u91d1\u304c\u591a\u304f\u3001\u7d4c\u55b6\u57fa\u76e4\u306b\u4f59\u88d5\u304c\u3042\u308b\u4f1a\u793e\u300d\u3068\u53d7\u3051\u53d6\u3089\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u8cc7\u672c\u91d1\u304c\u5c11\u306a\u3044\u3068\u3001\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u4e0d\u5229\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u91d1\u984d\u3092\u6c7a\u3081\u308b\u969b\u306b\u306f\u3001\u4f1a\u793e\u306e\u4fe1\u7528\u529b\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u3069\u3061\u3089\u3082\u7d14\u8cc7\u7523\u3067\u3059\u304c\u3001\u5916\u90e8\u304b\u3089\u898b\u3048\u308b\u306e\u306f\u8cc7\u672c\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u4fe1\u7528\u529b\u3092\u610f\u8b58\u3057\u305f\u9069\u5207\u306a\u914d\u5206<\/span>\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

3-2.\u8a31\u8a8d\u53ef\u696d\u7a2e\u306e\u6700\u4f4e\u8cc7\u672c\u91d1\u8981\u4ef6\u306b\u6ce8\u610f\u3059\u308b\u00a0<\/h3>\n

\u7279\u5b9a\u306e\u696d\u7a2e\u3067\u306f\u8a31\u8a8d\u53ef\u3092\u5f97\u308b\u305f\u3081\u306b<\/strong><\/span>\u8cc7\u672c\u91d1\u306e\u6700\u4f4e\u91d1\u984d\u304c\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b<\/strong>\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u672c\u91d1\u304c\u8a31\u8a8d\u53ef\u306e\u8981\u4ef6\u306b\u542b\u307e\u308c\u308b\u4f8b\u3068\u3057\u3066\u306f\u3001\u4e00\u822c\u5efa\u8a2d\u696d\u3067\u306f500\u4e07\u5186\u4ee5\u4e0a\u3001<\/span><\/span>\u52b4\u50cd\u8005\u6d3e\u9063\u4e8b\u696d\u3067\u8cc7\u672c\u91d1 2,000\u4e07\u5186\u4ee5\u4e0a\u3001\u7b2c\u4e00\u7a2e\u65c5\u884c\u696d\u3067\u306f3,000\u4e07\u5186\u4ee5\u4e0a \u306a\u3069\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n

\u3053\u306e\u3088\u3046\u306a\u696d\u7a2e\u306e\u5834\u5408\u3001\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u304c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u8a31\u8a8d\u53ef\u304c\u304a\u308a\u305a\u3001\u4e8b\u696d\u3092\u884c\u3048\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span>\u305d\u306e\u305f\u3081\u3001\u5c06\u6765\u7684\u306b\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u306a\u4e8b\u696d\u3092\u884c\u3046\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u914d\u5206\u3092\u614e\u91cd\u306b\u691c\u8a0e<\/span>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

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

\u3053\u3053\u307e\u3067\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u610f\u5473\u3084\u8cc7\u672c\u91d1\u30fb\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u306e\u9055\u3044\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3092<\/span>\u7528\u610f\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u898b\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n

\u8cc7\u672c\u6e96\u5099\u91d1\u306f\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3084\u3001\u5c06\u6765\u7684\u306a\u8cc7\u672c\u91d1\u3078\u306e\u7d44\u307f\u5165\u308c\u3001\u8d64\u5b57\u306e\u88dc\u586b\u306a\u3069\u306b\u6d3b\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u8003\u3048\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u8cc7\u672c\u91d1\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u3001\u4e0a\u624b\u306b\u6d3b\u7528\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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