{"id":357,"date":"2024-11-26T13:24:34","date_gmt":"2024-11-26T04:24:34","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=357"},"modified":"2024-12-19T15:12:08","modified_gmt":"2024-12-19T06:12:08","slug":"copy-business-succession-timing","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/copy-business-succession-timing","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u898b\u6975\u3081\u308c\u3070\u3088\u3044\u306e\u304b\uff1f"},"content":{"rendered":"<p>\u300c\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u898b\u6975\u3081\u305f\u3089\u3044\u3044\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<br 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id=\"x1lwakhgt4m7hlzq20wi7v\">1.\u307e\u305a\u306f\u300c\u4f55\u6b73\u3067\u5f15\u9000\u3057\u305f\u3044\u304b\u300d\u6c7a\u3081\u308b<\/h2>\n<p><strong><span style=\"color: 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\/>\n\u5f15\u9000\u3059\u308b\u5e74\u9f62\u304c\u6c7a\u307e\u308c\u3070\u3001\u305d\u3053\u304b\u3089\u9006\u7b97\u3057\u3066\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u5bfe\u7b56\u3092\u3057\u305f\u308a\u3001\u5f8c\u7d99\u8005\u306e\u80b2\u6210\u3092\u884c\u3063\u3066\u3044\u3051\u3070\u826f\u3044\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"wn1uul8s0gtyy3o8e0g0n\">1-1.\u3010\u53c2\u8003\uff11\u3011\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306f60\u4ee3\u304c\u591a\u3044<\/h3>\n<p>\u53c2\u8003\u3068\u3057\u3066\u3001<strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u73fe\u7d4c\u55b6\u8005\u304c60\u4ee3\u306e\u6642\u304c\u591a\u3044<\/span><\/strong>\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f<span style=\"font-size: 16px; color: 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href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/2024\/PDF\/chusho\/04Hakusyo_part2_chap3_web.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e812021\u5e74\u7248\u300c\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8\u300d\u7b2c3\u7ae0 \u4e2d\u5c0f\u4f01\u696d\u306e\u6210\u9577<\/a>\u3088\u308a\u3001\u7b2c2-3-17\u56f3\u3092\u5f15\u7528<\/p>\n<h3 id=\"5q11lompe8ssdf829siei8\">1-2.\u3010\u53c2\u8003\uff12\u3011\u5f8c\u7d99\u8005\u306e\u79fb\u884c\u306b\u306f3-5\u5e74\u7a0b\u5ea6\u304b\u304b\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5f8c\u7d99\u8005\u306e\u79fb\u884c\u306b\u306f3-5\u5e74\u7a0b\u5ea6\u304b\u304b\u308b\u3053\u3068\u304c\u591a\u3044<\/span><\/strong>\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f<span style=\"font-size: 16px; color: 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text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/download\/shoukei_guideline.pdf#page=17%3Cbr%3E\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u00a0<span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u7b2c\uff13\u7248\uff09<\/span><\/a><span style=\"font-size: 16px; color: #333333;\">\u3088\u308a\u3001\u56f3\u886816\u3092\u5f15\u7528<\/span><\/p>\n<h2 id=\"tsdjynqkukrymyviifbst\">2.\u4e8b\u696d\u627f\u7d99\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u300c\u81ea\u793e\u682a\u306e\u4fa1\u683c\u300d\u300c\u5f8c\u7d99\u8005\u306e\u80fd\u529b\u300d\u306e\u4e21\u9762\u304b\u3089\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/p6u66atcq7r-1728960108.png\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<p><strong><span style=\"color: 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\/>\n\u53d6\u5f15\u5148\u30fb\u55b6\u696d\u5148\u3068\u306e\u95a2\u4fc2\u304c\u5d29\u308c\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3057\u3001\u81ea\u793e\u682a\u304c\u7d99\u627f\u3055\u308c\u3066\u3057\u307e\u3048\u3070\u3001\u5f8c\u7d99\u8005\u304c\u81ea\u5206\u3068\u610f\u898b\u306e\u5408\u308f\u306a\u3044\u5f79\u54e1\u3092\u9000\u4efb\u3055\u305b\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u300c\u81ea\u793e\u682a\u306e\u4fa1\u683c\u300d\u3068\u300c\u5f8c\u7d99\u8005\u306e\u80fd\u529b\u300d\u306e\u4e21\u9762\u304b\u3089\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2 id=\"s7nl73rt7ilqz3z781kn3\">3.\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u6642\u306b\u6e80\u305f\u3057\u3066\u304a\u304d\u305f\u3044\u3064\uff15\u3064\u306e\u3053\u3068<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u6642\u306b\u6e80\u305f\u3057\u3066\u304a\u304d\u305f\u3044\uff15\u3064\u306e\u3053\u3068<\/span><\/strong>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u627f\u7d99\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u81ea\u793e\u682a\u306e\u4fa1\u683c\u3068\u5f8c\u7d99\u8005\u306e\u80fd\u529b\u306e\u4e21\u9762\u304b\u3089\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3060\u3068\u3044\u3046\u3053\u3068\u306f\u5206\u304b\u3063\u3066\u3082\u3001\u300c<u>\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u8981\u4ef6\u304c\u305d\u308d\u3063\u3066\u3044\u308c\u3070\u4e8b\u696d\u627f\u7d99\u306b\u9069\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3042\u308b\u304b\u306f\u5206\u304b\u3089\u306a\u3044\u2026<\/u>\u300d\u3068\u3044\u3046\u306e\u304c\u307f\u306a\u3055\u3093\u306e\u672c\u97f3\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u307f\u306a\u3055\u3093\u306e\u58f0\u306b\u304a\u7b54\u3048\u3057\u3066\u3001\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u6642\u306b\u6e80\u305f\u3057\u3066\u304a\u3044\u305f\u3044\uff15\u3064\u306e\u3053\u3068\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u306b\u3064\u3044\u3066\u8003\u3048\u306f\u3058\u3081\u305f\u3070\u304b\u308a\u306e\u65b9\u304c\u3001\u3053\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3001\u5404\u9805\u76ee\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 19.817%; background-color: #54acd2; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff11<\/span><\/strong><\/td>\n<td style=\"width: 80.0528%;\"><a href=\"#v4f631o579ce0k8c076nn5\" target=\"_self\">\u7d4c\u55b6\u72b6\u614b\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304b<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.817%; background-color: #54acd2; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff12<\/span><\/strong><\/td>\n<td style=\"width: 80.0528%;\"><a href=\"#4bkvqoaqdntpfxhecvp1u\" target=\"_self\">\u81ea\u793e\u682a\u306e\u682a\u4fa1\u304c\u9069\u6b63\u304b<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.817%; background-color: #54acd2; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff13<\/span><\/strong><\/td>\n<td style=\"width: 80.0528%;\"><a href=\"#67gli01sagwubsslfmtc2f\" target=\"_self\">\u7d4c\u55b6\u8005\u306e\u80fd\u529b\u304c\u5341\u5206\u80b2\u3063\u3066\u3044\u308b\u304b<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.817%; background-color: #54acd2; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff14<\/span><\/strong><\/td>\n<td style=\"width: 80.0528%;\"><a href=\"#n6nnpsplqajevounkbeyem\" target=\"_self\">\u5f8c\u7d99\u8005\u306b\u4f1a\u793e\u3092\u5f15\u304d\u7d99\u3050\u610f\u5fd7\u3068\u899a\u609f\u304c\u3042\u308b\u304b<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.817%; background-color: #54acd2; text-align: center;\"><strong><span style=\"color: #ffffff;\">\uff15<\/span><\/strong><\/td>\n<td style=\"width: 80.0528%;\"><a href=\"#owi5qqu9xijrr573mnv0p\" target=\"_self\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"v4f631o579ce0k8c076nn5\">3-1.\u7d4c\u55b6\u72b6\u614b\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7d4c\u55b6\u72b6\u614b\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046<\/span><\/strong>\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3044\u7d4c\u55b6\u8005\u304c\u5909\u308f\u308b\u3053\u3068\u3067\u3001\u793e\u5185\u304c\u6df7\u4e71\u3057\u696d\u7e3e\u304c\u4e00\u6642\u7684\u306b\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4e8b\u696d\u627f\u7d99\u5f8c\u306e\u696d\u7e3e\u306e\u60aa\u5316\u306b\u8010\u3048\u3089\u308c\u308b\u8ca1\u52d9\u72b6\u6cc1\u304b\u898b\u6975\u3081\u308b\u3053\u3068\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8003\u3048\u308b\u4e0a\u3067\u3068\u3066\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u72b6\u614b\u306e\u5206\u6790\u306b\u306f\u69d8\u3005\u306a\u624b\u6cd5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7d4c\u55b6\u8005\u306e\u307f\u306a\u3055\u307e\u3054\u81ea\u8eab\u3067\u8ca1\u52d9\u72b6\u6cc1\u3092\u5206\u6790\u3059\u308b\u6642\u306b\u304a\u3059\u3059\u3081\u306a\u306e\u304c\u3001<u>\u7d4c\u6e08\u7523\u696d\u7701\u304c\u8003\u6848\u3057\u305f\u30ed\u30fc\u30ab\u30eb\u30d9\u30f3\u30c1\u30de\u30fc\u30af<\/u>\u3067\u3059\u3002<\/p>\n<p>\u30ed\u30fc\u30ab\u30eb\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u306f\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u30b7\u30fc\u30c8\u306b\u4f1a\u793e\u306e\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u72b6\u614b\u3084\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u3053\u3068\u306e\u3067\u304d\u308b\u5f37\u307f\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u696d\u52d9\u30d5\u30ed\u30fc\u30fb\u5546\u6d41\uff1a\u88fd\u54c1\u30fb\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u6d41\u308c\u3092\u6574\u7406<\/li>\n<li>\uff14\u3064\u306e\u8996\u70b9\uff1a\u7d4c\u55b6\u5168\u4f53\u3092\u69d8\u3005\u306a\u8996\u70b9\u304b\u3089\u6574\u7406<\/li>\n<li>\u8ca1\u52d9\u5206\u6790\uff1a\u6c7a\u7b97\u66f8\u60c5\u5831\u3092\u5165\u529b\u3057\u3066\u8ca1\u52d9\u60c5\u5831\u3092\u5206\u6790<\/li>\n<\/ol>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/4alip1m5y9b-1728518414.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8a73\u7d30\u306e\u78ba\u8a8d\u3001\u30b7\u30fc\u30c8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f<a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/sangyokinyu\/locaben\/\" target=\"_blank\" rel=\"noopener\">\u3001\u7d4c\u6e08\u7523\u696d\u7701HP \u30ed\u30fc\u30ab\u30eb\u30d9\u30f3\u30c1\u30de\u30fc\u30af<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"4bkvqoaqdntpfxhecvp1u\">3-2.\u81ea\u793e\u682a\u306e\u682a\u4fa1\u304c\u9069\u6b63\u304b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u81ea\u793e\u682a\u306e\u682a\u4fa1\u304c\u9069\u6b63\u304b\u78ba\u8a8d<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u81ea\u793e\u682a\u306e\u682a\u4fa1\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u8a08\u7b97\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p><u>\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3092\u672c\u683c\u7684\u306b\u9032\u3081\u3066\u3044\u304f\u4e2d\u3067\u3001\u300c\u601d\u3063\u3066\u3044\u305f\u4ee5\u4e0a\u306b\u3001\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u304c\u9ad8\u3044\u2026\u300d\u3068\u60a9\u307e\u308c\u308b\u7d4c\u55b6\u8005\u306e\u65b9\u304c\u591a\u304f\u3044\u3089\u3064\u3057\u3083\u3044\u307e\u3059\u3002<\/u><br \/>\n\u76f4\u8fd1\u306e\u696d\u7e3e\u306f\u632f\u308b\u308f\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u904e\u53bb\u306e\u696d\u7e3e\u304c\u597d\u8abf\u3067\u3042\u3063\u305f\u308a\u3001\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u9ad8\u3051\u308c\u3070\u3001\u81ea\u793e\u682a\u306f\u601d\u3044\u4ed6\u9ad8\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b<a href=\"https:\/\/archive.jcci.or.jp\/20240322jigyosyokei_chosa.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u306e\u300c\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u5b9f\u614b\u30a2\u30f3\u30b1\u30fc\u30c8\u300d\u8abf\u67fb\u7d50\u679c<\/a>\u306b\u3088\u308b\u3068\u3001\u5f93\u696d\u54e1\u657020\u540d\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u7d0425%\u4ee5\u4e0a\u304c\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u984d\u304c1\u5104\u5186\u4ee5\u4e0a\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/1yksiv2kpw5-1728539067.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0<a href=\"https:\/\/archive.jcci.or.jp\/20240322jigyosyokei_chosa.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u306e\u300c\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u5b9f\u614b\u30a2\u30f3\u30b1\u30fc\u30c8\u300d\u8abf\u67fb\u7d50\u679c<\/a>\u3088\u308a\u629c\u7c8b<\/p>\n<p>\u89aa\u65cf\u5185\u3067\u4e8b\u696d\u627f\u7d99\u3059\u308b\u969b\u306f\u81ea\u793e\u682a\u3092\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306a\u3069\u306e\u65b9\u6cd5\u3067\u3001\u5f8c\u7d99\u8005\u306b\u6e21\u3057\u307e\u3059\u3002<br \/>\n<u>\u81ea\u793e\u682a\u306e\u682a\u4fa1\u304c\u9ad8\u3044\u3068\u3001\u305d\u306e\u9ad8\u3044\u682a\u4fa1\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u5f8c\u7d99\u8005\u306e\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/u>\u5177\u4f53\u7684\u306b\u306f\u3001\u89aa\u65cf\u5185\u306e\u5f8c\u7d99\u8005\u306f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3068\u306a\u308b\u307e\u3068\u307e\u3063\u305f\u73fe\u91d1\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u306f\u5c11\u306a\u304f\u3001\u571f\u5730\u306a\u3069\u306e\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u5165\u3057\u305f\u308a\u3057\u3066\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u969b\u306b<a href=\"https:\/\/archive.jcci.or.jp\/20240322jigyosyokei_chosa.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u306e\u300c\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u5b9f\u614b\u30a2\u30f3\u30b1\u30fc\u30c8\u300d\u8abf\u67fb\u7d50\u679c<\/a>\u306b\u3088\u308b\u3068\u3001\u89aa\u65cf\u5185\u627f\u7d99\u3092\u884c\u3063\u305f\u65b9\u306e\u3046\u306177\uff05\u306e\u65b9\u304c\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306e\u78ba\u4fdd\u304c\u682a\u5f0f\u79fb\u8ee2\u6642\u306e\u969c\u5bb3\u3068\u306a\u3063\u305f\u3068\u56de\u7b54\u3057\u3066\u3044\u307e\u3059\u3002\u81ea\u793e\u682a\u306e\u682a\u4fa1\u5bfe\u7b56\u3092\u884c\u3046\u5fc5\u8981\u6027\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/jd6lf2pzfe-1728539313.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0<a href=\"https:\/\/archive.jcci.or.jp\/20240322jigyosyokei_chosa.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u306e\u300c\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u5b9f\u614b\u30a2\u30f3\u30b1\u30fc\u30c8\u300d\u8abf\u67fb\u7d50\u679c<\/a>\u3088\u308a\u629c\u7c8b<\/p>\n<h4 id=\"zkytp05zz2m0pswirgibg\">\u3007\u81ea\u793e\u682a\u306e\u682a\u4fa1\u304c\u4e0b\u304c\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u81ea\u793e\u682a\u306e\u682a\u4fa1\u304c\u4e0b\u304c\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<br \/>\n\u7a0e\u7406\u58eb\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u81ea\u793e\u306b\u9069\u3057\u305f\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u81ea\u793e\u682a\u306e\u682a\u4fa1\u304c\u9069\u6b63\u306b\u306a\u3063\u305f\u72b6\u614b\u3067\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u3092\u652f\u7d66\u3059\u308b<\/li>\n<li>\u5927\u578b\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3046<\/li>\n<li>\u542b\u307f\u640d\u306e\u3042\u308b\u6709\u4fa1\u8a3c\u5238\u3001\u571f\u5730\u3092\u58f2\u5374\u3059\u308b<\/li>\n<li><span style=\"color: #000000;\">\u4e0d\u52d5\u7523\u306a\u3069\u5727\u7e2e\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u308b<\/span>\u8cc7\u7523\u3001\u4f1a\u793e\u3092\u8cfc\u5165\u3059\u308b<\/li>\n<li>\u4e0d\u826f\u5728\u5eab\u3092\u51e6\u5206\u3059\u308b<\/li>\n<li>\u4e0d\u826f\u8cc7\u7523\u306e\u58f2\u5374\u640d\u3001\u9664\u5374\u640d\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u914d\u5f53\u91d1\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3001\u307e\u305f\u914d\u5f53\u3092\u884c\u308f\u306a\u3044<\/li>\n<li>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9<\/li>\n<li>\u4e0d\u52d5\u7523\u5c0f\u53e3\u5316\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u80b2\u6210\u3231\u306b\u51fa\u8cc7\u3057\u3066\u3082\u3089\u3046<\/li>\n<li>\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u682a\u5f0f\u3092\u6301\u3063\u3066\u3082\u3089\u3046<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"67gli01sagwubsslfmtc2f\">3-3.\u5f8c\u7d99\u8005\u306e\u80fd\u529b\u304c\u5341\u5206\u80b2\u3063\u3066\u3044\u308b\u304b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5f8c\u7d99\u8005\u306e\u80fd\u529b\u304c\u5341\u5206\u306b\u80b2\u3063\u3066\u3044\u308b<\/span><\/strong>\u304b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5f8c\u7d99\u8005\u304c\u5341\u5206\u306b\u80b2\u6210\u3055\u308c\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3067\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u4f1a\u793e\u304c\u50be\u3044\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><u>\u4ee5\u4e0b\u306e\uff16\u9805\u76ee\u304c\u4e8b\u696d\u627f\u7d99\u524d\u306b\u5f8c\u7d99\u8005\u304c\u8eab\u306b\u7740\u3051\u3066\u304a\u304d\u305f\u3044\u4ee3\u8868\u7684\u306a\u80fd\u529b<\/u>\u3067\u3059\u3002<br \/>\n\u5f8c\u7d99\u8005\u3068\u3057\u3066\u304a\u8003\u3048\u306e\u65b9\u304c\u3053\u308c\u3089\u306e\u9805\u76ee\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u81ea\u793e\u5185\u3067\u80b2\u6210\u3057\u305f\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306b\u3088\u308b\u7814\u4fee\u306a\u3069\u3092\u901a\u3057\u3066\u80b2\u6210\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u81ea\u793e\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58<\/li>\n<li>\u81ea\u793e\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u7d4c\u9a13<\/li>\n<li>\u4e00\u822c\u7684\u306a\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u77e5\u8b58<\/li>\n<li>\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u7d4c\u9a13<\/li>\n<li>\u793e\u5185\u3067\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\uff08\u5f93\u696d\u54e1\u304b\u3089\u306e\u4fe1\u983c\u3001\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3001\u7d71\u7387\u529b\u7b49\uff09<\/li>\n<li>\u793e\u5916\u3067\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\uff08\u9867\u5ba2\u30fb\u53d6\u5f15\u5148\u304b\u3089\u306e\u4fe1\u983c\u3001\u4eba\u8108\uff09<\/li>\n<\/ul>\n<p>\u25a0<a href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/2019\/2019\/html\/b2_1_2_2.html\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81HP\u30002 \u5f8c\u7d99\u8005\u6559\u80b2<\/a>\u300c\u5f8c\u7d99\u8005\u6559\u80b2\u306e\u53d6\u7d44\u300d\u306b\u8a18\u8f09\u3057\u3066\u3042\u3063\u305f\u4e8b\u9805\u3092\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u629c\u7c8b<\/p>\n<\/div>\n<h3 id=\"n6nnpsplqajevounkbeyem\">3-4.\u5f8c\u7d99\u8005\u306b\u4f1a\u793e\u3092\u5f15\u304d\u7d99\u3050\u610f\u5fd7\u3068\u899a\u609f\u304c\u3042\u308b\u304b<\/h3>\n<p><span style=\"font-size: 16px; color: #e25041;\"><strong>\u5f8c\u7d99\u8005\u306b\u4f1a\u793e\u3092\u5f15\u304d\u7d99\u3050\u610f\u5fd7\u3068\u899a\u609f\u304c\u3042\u308b<\/strong><\/span><strong><span style=\"color: #e25041;\">\u304b<\/span><\/strong>\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307f\u305a\u307b\u60c5\u5831\u7dcf\u7814(\u682a)\u304c2018\u5e7412\u6708\u306b\u884c\u3063\u305f\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u5f8c\u7d99\u8005\u3092\u6c7a\u5b9a\u3059\u308b\u4e0a\u3067\u6700\u3082\u91cd\u8996\u3057\u305f\u8cc7\u8cea\u30fb\u80fd\u529b\u304c\u300c\u7d4c\u55b6\u306b\u5bfe\u3059\u308b\u610f\u6b32\u30fb\u899a\u609f\u300d\u3067\u3057\u305f\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 72.1354%; background-color: #54acd2; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u5f8c\u7d99\u8005\u3092\u6c7a\u5b9a\u3059\u308b\u4e0a\u3067\u6700\u3082\u91cd\u8996\u3057\u305f\u8cc7\u8cea\u30fb\u80fd\u529b<\/span><\/strong><\/td>\n<td style=\"width: 27.8646%; text-align: center; background-color: #54acd2;\"><strong><span style=\"color: #ffffff;\">\u5272\u5408<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\"><strong><span style=\"color: #e25041;\">\u7d4c\u55b6\u306b\u5bfe\u3059\u308b\u610f\u6b32\u30fb\u899a\u609f<\/span><\/strong><\/td>\n<td style=\"width: 27.8646%; text-align: center;\"><span style=\"color: #e25041;\"><strong>24.0%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\">\u81ea\u793e\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u7d4c\u9a13<\/td>\n<td style=\"width: 27.8646%; text-align: center;\">15.3%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\">\u81ea\u793e\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58<\/td>\n<td style=\"width: 27.8646%; text-align: center;\">14.8%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\">\u8840\u7e01\u95a2\u4fc2<\/td>\n<td style=\"width: 27.8646%; text-align: center;\">13.4%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\">\u793e\u5916\u3067\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\uff08\u9867\u5ba2\u30fb\u53d6\u5f15\u5148\u304b\u3089\u306e\u4fe1\u983c\u3001\u4eba\u8108\uff09<\/td>\n<td style=\"width: 27.8646%; text-align: center;\">9.4%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\">\u793e\u5185\u3067\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\uff08\u5f93\u696d\u54e1\u304b\u3089\u306e\u4fe1\u983c\u3001\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3001\u7d71\u7387\u529b\u7b49\uff09<\/td>\n<td style=\"width: 27.8646%; text-align: center;\">9.2%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\">\u305d\u306e\u4ed6<\/td>\n<td style=\"width: 27.8646%; text-align: center;\">6.0%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\">\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u7d4c\u9a13<\/td>\n<td style=\"width: 27.8646%; text-align: center;\">4.6%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.1354%; background-color: #efefef;\">\u4e00\u822c\u7684\u306a\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u77e5\u8b58<\/td>\n<td style=\"width: 27.8646%; text-align: center;\">3.3%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d4c\u55b6\u8005\u3068\u3057\u3066\u306e\u3054\u82e6\u52b4\u306f\u3001\u73fe\u7d4c\u55b6\u8005\u306e\u307f\u306a\u3055\u3093\u304c\u4e00\u756a\u3088\u304f\u3054\u5b58\u3058\u3060\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u3053\u3068\u3092\u6c7a\u3081\u308b\u524d\u306b\u3001\u5f8c\u7d99\u8005\u306e\u65b9\u3068\u4e00\u5ea6\u3001\u8179\u3092\u5272\u3063\u3066\u8a71\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"owi5qqu9xijrr573mnv0p\">3-5.\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/span><\/strong>\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\u3001\u5f8c\u7d99\u8005\u304c\u4f1a\u793e\u306e\u4e8b\u696d\u3092\u7d99\u7d9a\u3055\u305b\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u5c06\u6765\u7684\u306b\u5f8c\u7d99\u8005\u304c\u6b21\u306e\u5f8c\u7d99\u8005\u306b\u627f\u7d99\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u5834\u5408\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u308b\u7d0d\u7a0e\u304c\u514d\u9664\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u6765\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u7336\u4e88\u30fb\u514d\u9664\u3067\u304d\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u53cd\u9762\u3001<u>\u9069\u7528\u3059\u308b\u306b\u306f\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4f1a\u793e\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6<\/li>\n<li>\u7d4c\u55b6\u8005<span style=\"color: #000000;\">\uff08\u73fe\u7d4c\u55b6\u8005\u30fb\u5f8c\u7d99\u8005\uff09<\/span>\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6<\/li>\n<li>\uff15\u5e74\u9593\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\uff08\u8a8d\u5b9a\u53d6\u6d88\u4e8b\u7531\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5229\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u524d\u306b\uff13\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u203b\u4f1a\u793e\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u30fb\u7d4c\u55b6\u8005\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u30b9\u30bf\u30fc\u30c8\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\uff15\u5e74\u9593\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\uff08\u8a8d\u5b9a\u53d6\u6d88\u4e8b\u7531\uff09\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u3001\u9069\u7528\u304c\u53d6\u308a\u6d88\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3001\u4e8b\u696d\u627f\u7d99\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3068\u3057\u3066\uff15\u5e74\u9593\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\uff08\u8a8d\u5b9a\u53d6\u6d88\u4e8b\u7531\uff09\u3082\u8a18\u8f09\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"y0jwv9ln9fe0vutekfyobn\">1.\u4f1a\u793e\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6<\/h4>\n<p>\u4f1a\u793e\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">1<\/th>\n<td style=\"width: 699.41px;\"><u>\u4e2d\u5c0f\u4f01\u696d\u8005\u3067\u3042\u308b\u3053\u3068<\/u><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">2<\/th>\n<td style=\"width: 699.41px;\">\u4e0a\u5834\u4f1a\u793e\u7b49\u30fb\u98a8\u4fd7\u55b6\u696d\u4f1a\u793e\u3067\u306a\u3044\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">3<\/th>\n<td style=\"width: 699.41px;\">\u8cc7\u7523\u904b\u7528\u4f1a\u793e\u7b49\uff08\u8cc7\u7523\u4fdd\u6709\u578b\u4f1a\u793e\u30fb\u8cc7\u7523\u904b\u7528\u578b\u4f1a\u793e\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">4<\/th>\n<td style=\"width: 699.41px;\">\u7dcf\u53ce\u5165\u91d1\u984d\u304c\uff10\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">5<\/th>\n<td style=\"width: 699.41px;\">\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u6570\u304c\uff11\u4eba\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">6<\/th>\n<td style=\"width: 699.41px;\">\u7279\u5b9a\u7279\u5225\u2f26\u4f1a\u793e\u304c\u3001\u2f24\u4f1a\u793e\u3001\u4e0a\u5834\u4f1a\u793e\u3001\u2fb5\u4fd7\u55b6\u696d\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">7<\/th>\n<td style=\"width: 699.41px;\">\u7b2c\u2f00\u7a2e\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u2f08\u4ee5\u5916\u306e\u8005\u304c\u62d2\u5426\u6a29\u4ed8\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"w77993um1men7d9c5j2upe\">2.\u5f8c\u7d99\u8005\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6<\/h4>\n<p>\u5f8c\u7d99\u8005\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306f\u3001\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306e\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3067\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u304b\u3067\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<h5 id=\"c5tolk7hqb9dkhdfi48re\">\u8d08\u4e0e\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306e\u5834\u5408<\/h5>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">1<\/th>\n<td style=\"width: 695.417px;\">\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3044\u3066\u3001\u4f1a\u793e\u306e\u4ee3\u8868\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">2<\/th>\n<td style=\"width: 695.417px;\">\u8d08\u4e0e\u306e\u65e5\u306b\u304a\u3044\u3066\u3001\uff11\uff18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">3<\/th>\n<td style=\"width: 695.417px;\">\u8d08\u4e0e\u306e\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\uff13\u5e74\u4ee5\u4e0a\u3092\u4f1a\u793e\u306e\u5f79\u54e1\u3067\u3042\u308b\u3053\u3068\u3000\u203b\uff13<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">4<\/th>\n<td style=\"width: 695.417px;\">\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3044\u3066\u3001\u5f8c\u7d99\u8005\u53ca\u3073\u5f8c\u7d99\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u3067\u7dcf\u8b70\u6c7a\u6a29\u6570\u306e\uff15\uff10\uff05\u8d85\u306e\u8b70\u6c7a\u6a29\u6570\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">5<\/th>\n<td style=\"width: 695.417px;\">\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3044\u3066\u3001\u5f8c\u7d99\u8005\u306e\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u6570\u304c\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/p>\n<p>\u30fb\u5f8c\u7d99\u8005\u304c\uff11\u4eba\u306e\u5834\u5408\uff1a\u5f8c\u7d99\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\uff08\u4ed6\u306e\u5f8c\u7d99\u8005\u3092\u9664\u304f)\u306e\u4e2d\u3067\u6700\u3082\u591a\u304f\u306e\u8b70\u6c7a\u6a29\u6570\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068<br \/>\n\u30fb\u5f8c\u7d99\u8005\u304c\uff12\u30fb\uff13\u4eba\u306e\u5834\u5408\uff1a\u7dcf\u8b70\u6c7a\u6a29\u6570\u306e10\uff05\u4ee5\u4e0a\u306e\u8b70\u6c7a\u6a29\u6570\u3092\u4fdd\u6709\u3057\u3001\u5f8c\u7d99\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\uff08\u4ed6\u306e\u5f8c\u7d99\u8005\u3092\u9664\u304f)\u306e\u4e2d\u3067\u6700\u3082\u591a\u304f\u306e\u8b70\u6c7a\u6a29\u6570\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5 id=\"8702g5xbll5whxa1bjx7e\">\u76f8\u7d9a\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306e\u5834\u5408<\/h5>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">1<\/th>\n<td style=\"width: 693.42px;\">\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u4f1a\u793e\u306e\u5f79\u54e1\u3067\u3042\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">2<\/th>\n<td style=\"width: 693.42px;\">\u76f8\u7d9a\u958b\u59cb\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff15\u304b\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u4f1a\u793e\u306e\u4ee3\u8868\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">3<\/th>\n<td style=\"width: 693.42px;\">\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u3001\u5f8c\u7d99\u8005\u53ca\u3073\u5f8c\u7d99\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u3067\u7dcf\u8b70\u6c7a\u6a29\u6570\u306e\uff15\uff10\uff05\u8d85\u306e\u8b70\u6c7a\u6a29\u6570\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">4<\/th>\n<td style=\"width: 693.42px;\">\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3044\u3066\u3001\u5f8c\u7d99\u8005\u306e\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u6570\u304c\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/p>\n<p>\u3010\u5f8c\u7d99\u8005\u304c\uff11\u4eba\u306e\u5834\u5408\u3011\u5f8c\u7d99\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\uff08\u4ed6\u306e\u5f8c\u7d99\u8005\u3092\u9664\u304f)\u306e\u4e2d\u3067\u6700\u3082\u591a\u304f\u306e\u8b70\u6c7a\u6a29\u6570\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068<\/p>\n<p>\u3010\u5f8c\u7d99\u8005\u304c\uff12\u30fb\uff13\u4eba\u306e\u5834\u5408\u3011\u7dcf\u8b70\u6c7a\u6a29\u6570\u306e10\uff05\u4ee5\u4e0a\u306e\u8b70\u6c7a\u6a29\u6570\u3092\u4fdd\u6709\u3057\u3001\u5f8c\u7d99\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\uff08\u4ed6\u306e\u5f8c\u7d99\u8005\u3092\u9664\u304f)\u306e\u4e2d\u3067\u6700\u3082\u591a\u304f\u306e\u8b70\u6c7a\u6a29\u6570\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 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