{"id":3464,"date":"2026-10-29T18:52:22","date_gmt":"2026-10-29T09:52:22","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3464"},"modified":"2026-10-29T18:52:22","modified_gmt":"2026-10-29T09:52:22","slug":"effective-tax-rate","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/effective-tax-rate","title":{"rendered":"\u6cd5\u4eba\u306e\u5b9f\u52b9\u7a0e\u7387\u3068\u306f\uff1f\u8868\u9762\u7a0e\u7387\u3068\u306e\u9055\u3044\u3084\u8a08\u7b97\u5f0f\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4f01\u696d\u306f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6cd5\u4eba\u7a0e\u3084\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7b49\u306e\u7a0e\u91d1\u3092\u7d0d\u3081\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u7b49\u3092\u8003\u3048\u308b\u3068\u304d\u300c\u5b9f\u52b9\u7a0e\u7387\u300d\u3068\u300c\u8868\u9762\u7a0e\u7387\u300d\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u610f\u5473\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4f01\u696d\u306e\u5b9f\u52b9\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u8868\u9762\u7a0e\u7387\u3068\u306e\u9055\u3044\u3084\u4f01\u696d\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8a08\u7b97\u5f0f\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>1.\u6cd5\u4eba\u7a0e\u7b49\u306e\u5b9f\u52b9\u7a0e\u7387\u3068\u306f<\/h2>\n<p><strong>\u3053\u3053\u3067\u6271\u3046\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u3084\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7b49\u306e\u640d\u91d1\u7b97\u5165\u3092\u8003\u616e\u3057\u305f\u7a0e\u8ca0\u62c5\u7387\u306e\u3053\u3068\u3067\u3059<\/strong>\u3002\u7a0e\u8ca0\u62c5\u306e\u76ee\u5b89\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u5b9f\u52b9\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u7d0d\u7a0e\u984d\u3092\u4e88\u3081\u4e88\u6e2c<\/strong>\u3067\u304d\u307e\u3059\u3002\u305d\u3057\u3066\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001<\/span>\u5730\u65b9\u7a0e\u7b49\u3092\u542b\u3081\u305f<strong>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u7d0430\u301c34%\u304c\u76ee\u5b89<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u52b9\u7a0e\u7387\u306b\u5bfe\u3057\u3066\u3001\u5404\u7a0e\u7387\u3092\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5272\u5408\u306b\u63db\u7b97\u3057\u3066\u5408\u8a08\u3057\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7b49\u306e\u640d\u91d1\u7b97\u5165\u3092\u8003\u616e\u3057\u306a\u3044\u3082\u306e\u304c<strong>\u8868\u9762\u7a0e\u7387<\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u8868\u9762\u7a0e\u7387<\/strong><br \/>\n\u4e8b\u696d\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u3092\u8003\u616e\u305b\u305a\u3001\u5404\u7a0e\u7387\u3092\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5272\u5408\u306b\u76f4\u3057\u3066\u5408\u8a08\u3057\u305f\u7a0e\u7387\u306e\u3053\u3068<\/p>\n<p class=\"attention-p\"><strong>\u5b9f\u52b9\u7a0e\u7387<\/strong><br \/>\n\u4e8b\u696d\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u3082\u8003\u616e\u3057\u305f\u3001\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u7387\u306e\u3053\u3068<\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4f01\u696d\u306f\u6cd5\u4eba\u7a0e\u306e\u307b\u304b\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3084\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306a\u3069\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u7a0e\u7387\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u4e8b\u696d\u7a0e\u306f\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u640d\u91d1\u7b97\u5165\u7b49\u3092\u8003\u616e\u3057\u305f\u5b9f\u52b9\u7a0e\u7387\u3092\u7528\u3044\u308b\u307b\u3046\u304c\u3001\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u306b\u8fd1\u3044\u91d1\u984d\u3092\u4e88\u6e2c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2>2.\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u7a0e\u91d1<\/h2>\n<p>\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u7a0e\u7387\u7b49\u306f2026\u5e748\u6708\u6642\u70b9\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>\u7a0e\u91d1\u306e\u7a2e\u985e<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>\u7279\u5fb4<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e<\/strong><\/th>\n<td style=\"width: 33.3333%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 33.3333%;\">\u8efd\u6e1b\u7a0e\u7387\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong><\/th>\n<td style=\"width: 33.3333%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 33.3333%;\">\u6cd5\u4eba\u7a0e\u984d\u304c\u57fa\u6e96<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u5e02\u753a\u6751\u6c11\u7a0e\uff09<\/strong><\/th>\n<td style=\"width: 33.3333%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 33.3333%;\">\u300c\u5747\u7b49\u5272\u300d\u3068\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/th>\n<td style=\"width: 33.3333%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 33.3333%;\">\u8efd\u6e1b\u7a0e\u7387\u3042\u308a<br \/>\n\u640d\u91d1\u7b97\u5165\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/th>\n<td style=\"width: 33.3333%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 33.3333%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u5408\u308f\u305b\u3066\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e<\/strong><\/th>\n<td style=\"width: 33.3333%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 33.3333%;\">\u57fa\u790e\u63a7\u9664500\u4e07\u5186\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-1.\u6cd5\u4eba\u7a0e<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u306f\u3001\u6240\u5f97\u306b\u304b\u304b\u308b\u56fd\u7a0e\u3067\u3059\u3002\u6240\u5f97\u91d1\u984d\u306b\u6240\u5b9a\u306e\u7a0e\u7387\u3092\u304b\u3051\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u666e\u901a\u6cd5\u4eba\u306e\u4e3b\u306a\u7a0e\u7387\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25.0000%;\"><\/td>\n<td style=\"width: 20.6245%;\"><\/td>\n<td colspan=\"2\" style=\"width: 32.0312%;\"><\/td>\n<td style=\"width: 22.2657%; text-align: center; white-space: nowrap;\">\u7a0e\u7387<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" style=\"width: 25.0356%; text-align: center;\"><strong>\u666e\u901a\u6cd5\u4eba<\/strong><\/td>\n<td rowspan=\"3\" style=\"width: 42.8385%;\">\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306a\u3069<\/td>\n<td rowspan=\"2\" style=\"width: 16.8755%;\">\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"width: 15.1041%;\">\u4e0b\u8a18\u4ee5\u5916\u306e\u6cd5\u4eba<\/td>\n<td style=\"width: 22.2657%; text-align: center; white-space: nowrap;\">15%\uff08\u203b2\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.1041%;\">\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\uff08\u203b1\uff09<\/td>\n<td style=\"width: 22.2657%; text-align: center; white-space: nowrap;\">19%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.1563%;\" colspan=\"2\">\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/td>\n<td style=\"width: 22.2657%; text-align: center; white-space: nowrap;\">23.20\uff05<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width: 52.6041%;\">\u305d\u308c\u4ee5\u5916\u306e\u666e\u901a\u6cd5\u4eba<\/td>\n<td style=\"width: 22.2657%; text-align: center; white-space: nowrap;\">23.20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1 \u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d3\u5e74\u4ee5\u5185\u306b\u7d42\u4e86\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u306e\u5e74\u5e73\u5747\u984d\u304c15\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u7b49<br \/>\n\u203b2\u00a0<span style=\"font-size: 15px; color: #333333;\">\u6240\u5f97\u91d1\u984d\u304c\u5e7410\u5104\u5186\u3092\u8d85\u3048\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f17%<\/span><\/p>\n<p>\u53c2\u7167\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" target=\"_blank\" rel=\"noopener\">No.5759\u2003\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a>\u300d<\/p>\n<h3>2-2.\u5730\u65b9\u6cd5\u4eba\u7a0e<\/h3>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u984d\u306b\u304b\u304b\u308b\u56fd\u7a0e\u3067\u3001\u7a0e\u7387\u306f10.3\uff05\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d\u00d710.3%<\/strong><\/p>\n<\/div>\n<p>\n\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u3001\u5730\u57df\u9593\u306e\u7a0e\u53ce\u306e\u683c\u5dee\u3092\u57cb\u3081\u308b\u305f\u3081\u306e\u7a0e\u91d1\u3067\u3059\u3002\u56fd\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u5148\u306f\u56fd\u3067\u3059\u3002\u305d\u3057\u3066\u56fd\u306f\u5404\u81ea\u6cbb\u4f53\u306b\u4ea4\u4ed8\u3057\u307e\u3059\u3002\u56fd\u304c\u8ca1\u6e90\u3092\u8abf\u6574\u3057\u3001\u5730\u57df\u9593\u306e\u7d4c\u6e08\u683c\u5dee\u3092\u306a\u304f\u3059\u3088\u3046\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>2-3.\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/h3>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u6cd5\u4eba\u304c\u4e8b\u52d9\u6240\u7b49\u3092\u7f6e\u304f\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\u306b\u5bfe\u3057\u3066\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002\u6cd5\u4eba\u3082\u5730\u57df\u306b\u304a\u3051\u308b\u69cb\u6210\u54e1\u3067\u3042\u308b\u3068\u3044\u3046\u8003\u3048\u306b\u57fa\u3065\u3044\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u3001\u6240\u5b9a\u306e\u57fa\u6e96\u3067\u5b9a\u984d\u304c\u8ab2\u3055\u308c\u308b\u300c\u5747\u7b49\u5272\u300d\u3068\u3001\u6cd5\u4eba\u7a0e\u984d\u306b\u6240\u5b9a\u306e\u7a0e\u7387\u3092\u304b\u3051\u308b\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 50.0000%;\"><strong><span style=\"font-size: 16px; color: #333333;\">\u5747\u7b49\u5272<\/span><\/strong><\/td>\n<td style=\"width: 50.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3001\u5f93\u696d\u8005\u6570\u306b\u5fdc\u3058\u3066\u5b9a\u984d\u304c\u8ab2\u3055\u308c\u307e\u3059<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><strong><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u5272<\/span><\/strong><\/td>\n<td style=\"width: 50.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u8ab2\u3055\u308c\u307e\u3059<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h6>\u5747\u7b49\u5272<\/h6>\n<p>\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3001\u5f93\u696d\u8005\u6570\u306b\u5fdc\u3058\u3066\u5b9a\u984d\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u6a19\u6e96\u7a0e\u7387\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3000\uff12\uff5e\uff18\uff10\u4e07\u5186\uff08\u5236\u9650\u7a0e\u7387\u7121\u3057\uff09<\/li>\n<li>\u5e02\u753a\u6751\u6c11\u7a0e\u30005\uff5e300\u4e07\u5186\uff08\u5236\u9650\u7a0e\u7387\u306f\u6a19\u6e96\u7a0e\u7387\u306e1.2\u500d\uff09<\/li>\n<\/ul>\n<h6>\u6cd5\u4eba\u7a0e\u5272<\/h6>\n<p>\u6cd5\u4eba\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002\u6a19\u6e96\u7a0e\u7387\u3068\u5236\u9650\u7a0e\u7387\u306f\u6b21\u306e\u901a\u308a\u3067\u3059<\/p>\n<ul>\n<li>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<br \/>\n\u6a19\u6e96\u7a0e\u7387\u3000\u6cd5\u4eba\u7a0e\u984d\u306e1%\uff08\u8ab2\u7a0e\u6240\u5f97\u306e0.23%\u76f8\u5f53\uff09<br \/>\n\u5236\u9650\u7a0e\u7387\u30002%<\/li>\n<li>\u5e02\u753a\u6751\u6c11\u7a0e<br \/>\n\u6a19\u6e96\u7a0e\u7387\u3000\u6cd5\u4eba\u7a0e\u984d\u306e6%\uff08\u6cd5\u4eba\u6240\u5f97\u306e1.39%\u76f8\u5f53\uff09<br \/>\n\u5236\u9650\u7a0e\u7387\u30008.4%<\/li>\n<\/ul>\n<p>\u53c2\u7167\u3000\u7dcf\u52d9\u7701\u300c<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_04.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/a>\u300d<\/p>\n<h3>2-4.\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/h3>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u4e8b\u696d\u305d\u306e\u3082\u306e\u306b\u8ab2\u3055\u308c\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002\u90fd\u9053\u5e9c\u770c\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3001\u696d\u7a2e\u3084\u8cc7\u672c\u91d1\u306e\u984d\uff08\u51fa\u8cc7\u91d1\u306e\u984d\uff09\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u984d\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u65e2\u8ff0\u306e\u901a\u308a\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u306a\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<h6>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a2e\u985e<\/h6>\n<p>\u4ee3\u8868\u7684\u306a\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a2e\u985e\u306f\u4ed8\u52a0\u4fa1\u5024\u5272\u30fb\u8cc7\u672c\u5272\u30fb\u6240\u5f97\u5272\u30fb\u53ce\u5165\u5272\u306e4\u7a2e\u985e\u3067\u3059\u3002\u696d\u7a2e\u3084\u8cc7\u672c\u91d1\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u7a2e\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u3057\u3001\u7a2e\u985e\u3054\u3068\u306b\u7a0e\u7387\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u6cd5\u4eba\u533a\u5206\u3054\u3068\u306e\u9069\u7528\u7a2e\u985e\uff08\u629c\u7c8b\uff09\u3011<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>\u6cd5\u4eba\u533a\u5206<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>\u8ab2\u7a0e\u6a19\u6e96<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 33.3333%;\"><strong>\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u666e\u901a\u6cd5\u4eba\uff08\u4f8b\u5916\u3042\u308a\uff09<\/strong><\/td>\n<td style=\"width: 33.3333%;\">\u4ed8\u52a0\u4fa1\u5024\u5272<\/td>\n<td style=\"width: 33.3333%;\">\u4ed8\u52a0\u4fa1\u5024\u5272\u30001.2%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u8cc7\u672c\u91d1\u7b49\u306e\u984d<\/td>\n<td style=\"width: 33.3333%;\">\u8cc7\u672c\u5272\u30000.5%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u6240\u5f97<\/td>\n<td style=\"width: 33.3333%;\">\u6240\u5f97\u5272\u30001.0\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\n<p><strong>\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e<br \/>\n\u30fb\u666e\u901a\u6cd5\u4eba<br \/>\n\u30fb\u516c\u76ca\u6cd5\u4eba\u7b49<br \/>\n\u30fb\u6295\u8cc7\u6cd5\u4eba\u7b49<\/strong><\/p>\n<\/td>\n<td style=\"width: 33.3333%;\">\u6240\u5f97<\/td>\n<td style=\"width: 33.3333%;\">\n<p>\uff08\u8efd\u6e1b\u7a0e\u7387\u3042\u308a\uff09<br \/>\n\u6240\u5f97\u984d\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u7a0e\u7387<br \/>\n\u30fb\u5e74400\u4e07\u5186\u4ee5\u4e0b\u30003.5%<br \/>\n\u30fb\u5e74400\u4e07\u5186\u8d85\uff5e\u5e74800\u4e07\u5186\u4ee5\u4e0b\u30005.3%<br \/>\n\u30fb\u5e74800\u4e07\u5186\u8d85\u30007.0%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\n<p><strong>\u6b21\u306e\u6cd5\u4eba<br \/>\n\u30fb\u96fb\u6c17\u4f9b\u7d66\u696d\uff08<span style=\"font-size: 16px; color: #333333;\">\u5c0f\u58f2\u96fb\u6c17\u4e8b\u696d\u7b49\u30fb\u767a\u96fb\u4e8b\u696d\u7b49\u3092\u9664\u304f<\/span>\uff09<br \/>\n\u30fb\u30ac\u30b9\u4f9b\u7d66\u696d\uff08\u5c0e\u7ba1\u4e8b\u696d\uff09<br \/>\n\u30fb\u4fdd\u967a\u696d<\/strong><\/p>\n<\/td>\n<td style=\"width: 33.3333%;\">\u53ce\u5165\u91d1\u984d<\/td>\n<td style=\"width: 33.3333%;\">\u53ce\u5165\u5272\u30001.0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u4ed8\u52a0\u4fa1\u5024\u5272<\/span><br \/>\n\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u4ed8\u52a0\u4fa1\u5024\u984d\u304c\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b<br \/>\n\u4ed8\u52a0\u4fa1\u5024\u984d\u3068\u306f\u300c\u5831\u916c\u7d66\u4e0e\u984d\u300d\u300c\u7d14\u652f\u6255\u5229\u5b50\u300d\u300c\u7d14\u652f\u6255\u8cc3\u501f\u6599\u300d\u300c\u5358\u5e74\u5ea6\u640d\u76ca\u300d\u306e\u5408\u8a08<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u8cc7\u672c\u5272<\/span><br \/>\n\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u6240\u5f97\u5272<\/span><br \/>\n\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u304c\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u53ce\u5165\u5272<\/span><br \/>\n\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u5165\u304c\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b<br \/>\n\u96fb\u6c17\u4f9b\u7d66\u696d\u8005\u3084\u30ac\u30b9\u4f9b\u7d66\u4f1a\u793e\u3001\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u6240\u5f97\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u306b\u3059\u308b\u306e\u306f\u9069\u5f53\u3067\u306a\u3044\u6cd5\u4eba\u304c\u5bfe\u8c61<\/li>\n<\/ul>\n<p>\u53c2\u7167\u3000\u7dcf\u52d9\u7701\u300c<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_09.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/a>\u300d<\/p>\n<p>\u4e0a\u56f3\u306e\u3068\u304a\u308a\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6240\u5f97\u5272\u306e\u307f\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u6e1b\u8cc7\u6cd5\u4eba\u3084100\uff05\u5b50\u6cd5\u4eba\u7b49\u306f\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u6240\u5f97\u5272\u306b\u52a0\u3048\u3066\u4ed8\u52a0\u4fa1\u5024\u5272\u30fb\u8cc7\u672c\u5272\u3082\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>2-5.\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f<\/h3>\n<p>2019\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304b\u3089\u5206\u96e2\u3055\u308c\u308b\u5f62\u3067\u5275\u8a2d\u3055\u308c\u305f\u306e\u304c\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3067\u3059\u3002\u56fd\u7a0e\u3067\u3059\u304c\u3001\u5730\u65b9\u7a0e\u3067\u3042\u308b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u5408\u308f\u305b\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u57fa\u672c\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u57fa\u6e96\u6cd5\u4eba\u6240\u5f97\u5272\u984d\uff08\u307e\u305f\u306f\u57fa\u6e96\u6cd5\u4eba\u53ce\u5165\u5272\u984d\uff09 \u00d7 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class=\"attention-p\"><strong>\u3010\u57fa\u672c\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<p class=\"attention-p\"><strong>\uff08\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u30fc\u57fa\u790e\u63a7\u9664500\u4e07\u5186\uff09\u00d74%<\/strong><\/p>\n<p class=\"attention-p\">\u203b\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7279\u5225\u7a0e\u7387\u306b\u3088\u308a\u52a0\u7b97\u3055\u308c\u305f\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u7570\u306a\u308b<\/p>\n<\/div>\n<p>\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u304a\u3044\u3066\u5f15\u304d\u5207\u308c\u306a\u3044\u5916\u56fd\u7a0e\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3053\u3053\u3067\u306e\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>3.\u6cd5\u4eba\u7a0e\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u4e8b\u696d\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u3092\u52a0\u5473\u3057\u305f\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u5b9f\u52b9\u7a0e\u7387\uff1d\uff08\u6cd5\u4eba\u7a0e\u7387\u00d7\uff081\uff0b\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\uff0b\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u7387\uff0b\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u7387\uff09\uff0b\u4e8b\u696d\u7a0e\u7387\uff09\u00f7\uff081\uff0b\u4e8b\u696d\u7a0e\u7387\uff09<\/strong><\/p>\n<p class=\"attention-p\">\u203b\u4e8b\u696d\u7a0e\u306b\u306f\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u3092\u542b\u3080<\/p>\n<\/div>\n<p>\u4f8b\u3048\u3070\u6771\u4eac\u90fd23\u533a\u5185\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u6cd5\u4eba\u306b\u8d85\u904e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f<strong>31.52%<\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\" style=\"padding-top: 1.5em; padding-bottom: 1.5em;\">\n<ul style=\"margin-top: 0; margin-bottom: 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