{"id":571,"date":"2025-01-21T10:00:39","date_gmt":"2025-01-21T01:00:39","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=571"},"modified":"2025-10-20T19:22:12","modified_gmt":"2025-10-20T10:22:12","slug":"computer-account","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/computer-account","title":{"rendered":"\u30d1\u30bd\u30b3\u30f3\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u8cfc\u5165\u91d1\u984d\u3067\u5909\u308f\u308b\uff01\u4ed5\u8a33\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\n<span style=\"font-size: 16px; color: #000000;\">\u300c\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\uff1f\u300d\u300c\u5468\u8fba\u6a5f\u5668\u306f\u30d1\u30bd\u30b3\u30f3\u3068\u540c\u3058\u6271\u3044\uff1f\u300d<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u81ea\u793e\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u306f\u3001\u30d1\u30bd\u30b3\u30f3\u81ea\u4f53\u304c\u9ad8\u984d\u306a\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a<\/span><span style=\"font-size: 16px; color: #000000;\">\u7591\u554f\u3092\u6301\u3064\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3044\u307e\u3059\u3068\u3001<strong>10\u4e07\u5186\u672a\u6e80\u306e\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u5168\u984d\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u300110\u4e07\u5186\u4ee5\u4e0a\u306e\u30d1\u30bd\u30b3\u30f3\u306e<span style=\"font-size: 16px; color: #333333;\">\u8cfc\u5165\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001<\/span>\u8cfc\u5165\u91d1\u984d\u306b\u3088\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong>\u307e\u305f\u3001\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642\u306b\u5fc5\u8981\u306a\u4ed8\u968f\u8cbb\u7528\u306b\u3082\u3001\u542b\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u542b\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306e\u9055\u3044\u3084\u4ed5\u8a33\u4f8b\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642\u306b\u5fc5\u8981\u306a\u4ed8\u968f\u8cbb\u7528\u306b\u542b\u3081\u3089\u308c\u308b\u3082\u306e\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u30d1\u30bf\u30fc\u30f3\u3054\u3068\u306e\u4ed5\u8a33\u4f8b\u3001\u30d1\u30bd\u30b3\u30f3\u3092\u30ea\u30fc\u30b9\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/strong>\u306a\u3069\u3092\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2>1.\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642\u306b\u4f7f\u3048\u308b\u52d8\u5b9a\u79d1\u76ee\u306f\u8cfc\u5165\u91d1\u984d\u306b\u3088\u3063\u3066\u4e3b\u306b4\u3064<\/h2>\n<p>\u30d1\u30bd\u30b3\u30f3\u3092\u8cfc\u5165\u3057\u305f\u969b\u306f\u3001\u8cfc\u5165\u91d1\u984d\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<strong>\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u30d1\u30bd\u30b3\u30f3\u306f\u6d88\u8017\u54c1\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001<\/strong><span style=\"font-size: 16px; color: #000000;\"><strong>\u8cfc\u5165\u6642\u306b\u5168\u984d\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3067\u304d\u307e\u3059\u3002<strong>\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u30d1\u30bd\u30b3\u30f3\u306f\u8cc7\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u8010\u7528\u5e74\u6570\u306b\u5408\u308f\u305b\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u4e0a<\/strong>\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u3054\u3068\u306b\u4ed5\u8a33\u3067\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u3092\u4e00\u89a7\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 37.1575%;\">\u8cfc\u5165\u6761\u4ef6<\/td>\n<td style=\"width: 62.7123%;\">\u52d8\u5b9a\u79d1\u76ee<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.1575%;\">\n<p>\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u672a\u6e80<br \/>\n<span style=\"font-family: inherit; font-size: inherit;\">\u3082\u3057\u304f\u306f\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u304c1\u5e74\u672a\u6e80<\/span><\/p>\n<\/td>\n<td style=\"width: 62.7123%;\"><span style=\"font-size: 16px; color: #333333;\">\u6d88\u8017\u54c1\u8cbb\uff08<\/span>\u4e8b\u52d9\u7528\u54c1\u8cbb\uff09<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 37.1575%;\"><span style=\"font-size: 16px; color: #333333;\">\u8cfc\u5165\u91d1\u984d\u304c<\/span>10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"width: 62.7123%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7123%;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7123%;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<br \/>\n\uff08\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 37.1575%;\"><span style=\"font-size: 16px; color: #333333;\">\u8cfc\u5165\u91d1\u984d\u304c<\/span>20\u4e07\u5186\u4ee5\u4e0a30\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"width: 62.7123%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7123%;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<br \/>\n\uff08\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.1575%;\"><span style=\"font-size: 16px; color: #333333;\">\u8cfc\u5165\u91d1\u984d\u304c<\/span>30\u4e07\u5186\u4ee5\u4e0a<\/td>\n<td style=\"width: 62.7123%;\"><span style=\"font-size: 16px; color: #000000;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>2.10\u4e07\u5186\u672a\u6e80\u306e\u30d1\u30bd\u30b3\u30f3\u306f\u5168\u984d\u3092\u4e00\u62ec\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b<\/h2>\n<p><span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u30d1\u30bd\u30b3\u30f3\u306f\u6d88\u8017\u54c1\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<strong>\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u304b\u300c\u4e8b\u52d9\u7528\u54c1\u8cbb\u300d\u3067\u4e00\u62ec\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a08\u4e0a\u3057\u3066\u3082\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u00a0<\/span><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n90,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u6d88\u8017\u54c1\u8cbb<\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">90,000<\/span><\/td>\n<td style=\"width: 25.0000%;\">\u73fe\u91d1<\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">90,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>3.10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u30d1\u30bd\u30b3\u30f3\u306e\u7d4c\u8cbb\u8a08\u4e0a\u65b9\u6cd5\u306f3\u3064<\/h2>\n<p>\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f<span style=\"font-size: 16px; color: #333333;\">\u3001<span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u306f\u8cc7\u7523\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002\u4e00\u62ec\u3067\u306e\u7d4c\u8cbb\u8a08\u4e0a\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001<\/span><strong>\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u51e6\u7406<\/strong><\/span><span style=\"font-size: medium; color: #2d344b;\"><strong>\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u306e\u51e6\u7406\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3066\u306e\u51e6\u7406\u306e3\u30d1\u30bf\u30fc\u30f3<\/strong>\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3>3-1.\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u3092\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u3001\u57fa\u672c\u7684\u306b<strong>\u52d8\u5b9a\u79d1\u76ee\u306f\u300c<\/strong><span style=\"font-size: 16px; color: #000000;\"><strong>\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u3067\u8a08\u4e0a<\/strong>\u3057\u307e\u3059<\/span>\u3002\u300c<\/span><\/span>\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u306f\u3001\u4e8b\u696d\u7528\u3068\u3057\u3066\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4f7f\u7528\u3059\u308b\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><span class=\"f-marker-p\">\u30d1\u30bd\u30b3\u30f3\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u30b5\u30fc\u30d0\u30fc\u3067\u4f7f\u7528\u3059\u308b\u30d1\u30bd\u30b3\u30f3\u306f5\u5e74\u3001\u305d\u308c\u4ee5\u5916\u306e\u30d1\u30bd\u30b3\u30f3\u306f4\u5e74<\/span>\u3068<span style=\"font-size: 16px; color: #000000;\">\u7701\u4ee4\u3067<\/span>\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8010\u7528\u5e74\u65704\u5e74\u306e\u8cc7\u7523\u511f\u5374\u7387\u306f0.25\u306b\u306a\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><strong>\u30d1\u30bd\u30b3\u30f3\u306e\u4fa1\u984d\u00d7\u511f\u5374\u7387\u00d7\uff08\u305d\u306e\u5e74\u306e\u4f7f\u7528\u6708\u6570\/12\uff09\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u7b97<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n180,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u30927\u6708\u306b\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%; background-color: #54acd2; text-align: center;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #000000;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/span><\/td>\n<td style=\"width: 25.0000%;\">180,000<\/td>\n<td style=\"width: 25.0000%;\">\u73fe\u91d1<\/td>\n<td style=\"width: 25.0000%;\">180,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u5e74\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u30677\u6708\uff5e12\u6708\u307e\u3067\u306e6\u30f6\u6708\u5206\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb22,500\u5186\u3092\u8a08\u4e0a<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 25.0000%;\">22,500<\/td>\n<td style=\"width: 25.0000%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 25.0000%;\">22,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\uff12\uff5e4\u5e74\u76ee\u3001<span style=\"font-size: 16px; color: #333333;\">12\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067\uff11\u5e7445,000\u5186<span style=\"font-size: 16px; color: #333333;\">\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/span><\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 25.0000%;\">45,000<\/td>\n<td style=\"width: 25.0000%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 25.0000%;\">45,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u51655\u5e74\u76ee\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067\u6b8b\u308a\uff16\u30f6\u6708\u520622,500\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 25.0000%;\">22,500<\/td>\n<td style=\"width: 25.0000%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 25.0000%;\">22,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-2.\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #000000;\"><strong>\u672c\u6765\u306e\u8010\u7528\u5e74\u6570\u306b\u304b\u304b\u308f\u3089\u305a3\u5e74\u3067<span style=\"font-size: 16px;\">\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u308b<\/span><\/strong><\/span><strong>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u306e\u51e6\u7406<\/strong>\u3092\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u30d1\u30bd\u30b3\u30f3\u3092<span style=\"color: #000000;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5834\u5408<\/span>\u306f\u3001\u30d1\u30bd\u30b3\u30f3\u3092\u4e00\u4f1a\u8a08\u671f\u9593\u306e\u9014\u4e2d\u3067\u8cfc\u5165\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3082\u3001<span class=\"f-marker-p\">\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u3088\u3046\u306b\u4f7f\u7528\u6708\u6570\u3067\u5272\u308b\u3053\u3068\u306a\u304f3\u5e74\u5747\u7b49\u511f\u5374<\/span>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e3\u5e74\u5747\u7b49\u511f\u5374\u3092\u884c\u3063\u3066\u3044\u308b\u8cc7\u7523\u306f\u3001\u58f2\u5374\u3084\u9664\u5374\u3092\u3057\u3066\u3082\u6e1b\u4fa1\u511f\u5374\u3092\u6253\u3061\u5207\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 18px;\"><strong>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f<\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #000000;\">\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u56fd\u5916\u30ea\u30fc\u30b9\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u8cc7\u7523\u3001\u5c11\u984d\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u306f\u500b\u5225\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u305b\u305a\u3001\u4f7f\u7528\u3092\u958b\u59cb\u3057\u305f\u5e74\u304b\u30893\u5e74\u9593\u3001\u4e00\u62ec\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u5408\u8a08\u984d\u306e3\u5206\u306e1\u306e\u91d1\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e<\/span><\/p>\n<\/div>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n180,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u30927\u6708\u306b\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">180,000<\/span><\/td>\n<td style=\"width: 25.0000%;\">\u73fe\u91d1<\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">180,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u5e74\u304b\u3089\uff13\u5e74\u9593\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u306760,000\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">60,000<\/span><\/td>\n<td style=\"width: 25.0000%;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #333333;\">60,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-3.\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c30\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001<\/span><span style=\"font-size: 16px;\"><strong>\u9752\u8272\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b<\/strong><\/span><strong>\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308c\u3070\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3057\u4e00\u62ec\u3067\u6e1b\u4fa1\u511f\u5374<\/strong>\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5408\u8a08\u984d\u306f300\u4e07\u5186\u304c\u9650\u5ea6<\/span>\u3068\u306a\u308b\u305f\u3081\u3001\u30d1\u30bd\u30b3\u30f3\u3092\u8907\u6570\u53f0\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">2026\u5e743\u6708\u672b\u307e\u3067\u306e\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/syougaku_shisan.html\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\uff5c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b<\/a><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002180,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u30927\u6708\u306b\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 47.9289%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 51.9409%; background-color: #54acd2; text-align: center;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4974%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 21.4193%;\">180,000<\/td>\n<td style=\"width: 26.8107%;\">\u73fe\u91d1<\/td>\n<td>180,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u5e74\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067180,000\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u4e00\u62ec\u3067\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>180,000<\/td>\n<td style=\"width: 27.301%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 24.5219%;\">180,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>4.20\u4e07\u5186\u4ee5\u4e0a30\u4e07\u5186\u672a\u6e80\u306e\u30d1\u30bd\u30b3\u30f3\u306e\u7d4c\u8cbb\u8a08\u4e0a\u65b9\u6cd5\u306f2\u3064<\/h2>\n<p>\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c20\u4e07\u5186\u4ee5\u4e0a30\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u306f\u8cc7\u7523\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<strong>\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u51e6\u7406\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3066\u306e\u51e6\u7406\u306e2\u30d1\u30bf\u30fc\u30f3<\/strong><\/span>\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>4-1.\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px; color: #000000;\">\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u306f\u3001<\/span>\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3068<\/span><span style=\"font-size: 16px; color: #000000;\">\u540c\u3058\u3088\u3046\u306b\u3001\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #333333;\">240,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u30924\u6708\u306b\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u306e\u8010\u7528\u5e74\u65704\u5e74\u3001\u8cc7\u7523\u511f\u5374\u73870.25\u3001<span style=\"font-size: 16px; color: #333333;\">\u30d1\u30bd\u30b3\u30f3\u306e\u4fa1\u984d\u00d7\u511f\u5374\u7387\u00d7\uff08\u305d\u306e\u5e74\u306e\u4f7f\u7528\u6708\u6570\/12\uff09\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/span><\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 48.2422%; background-color: #54acd2; text-align: center;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 51.6276%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.0752%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 24.1019%;\"><span style=\"font-size: 16px; color: #333333;\">240,000<\/span><\/td>\n<td style=\"width: 26.4974%;\">\u73fe\u91d1<\/td>\n<td><span style=\"font-size: 16px; color: #333333;\">240,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u5e74\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u30674\u6708\uff5e12\u6708\u307e\u3067\u306e9\u30f6\u6708\u5206\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb45,000\u5186\u3092\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4141%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 23.6328%;\"><span style=\"font-size: 16px; color: #333333;\">45,000<\/span><\/td>\n<td style=\"width: 26.2594%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 25.5635%;\"><span style=\"font-size: 16px; color: #333333;\">45,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\uff12\uff5e4\u5e74\u76ee\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067\uff11\u5e7460,000\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.9604%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 24.0865%;\">60,000<\/td>\n<td style=\"width: 26.9104%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 24.9125%;\">60,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u51655\u5e74\u76ee\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067\u6b8b\u308a3\u30f6\u6708\u520615,000\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"background-color: #54acd2; text-align: center;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"background-color: #54acd2; text-align: center;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.2839%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 24.0234%;\"><span style=\"font-size: 16px; color: #333333;\">15,000<\/span><\/td>\n<td style=\"width: 26.8188%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 24.8739%;\"><span style=\"font-size: 16px; color: #333333;\">15,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4-2.\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002240,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u30924\u6708\u306b\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 47.935%; background-color: #54acd2; text-align: center;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 51.9348%; background-color: #54acd2; text-align: center;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.6328%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 24.2839%;\">240,000<\/td>\n<td style=\"width: 24.8006%;\">\u73fe\u91d1<\/td>\n<td style=\"width: 27.1525%;\">240,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u5e74\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067240,000\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u4e00\u62ec\u3067\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"background-color: #54acd2; text-align: center;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"background-color: #54acd2; text-align: center;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.763%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 24.4141%;\">240,000<\/td>\n<td style=\"width: 25.3927%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 26.4302%;\">240,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>5.30\u4e07\u5186\u4ee5\u4e0a\u306e\u30d1\u30bd\u30b3\u30f3\u306f\u539f\u5247\u6e1b\u4fa1\u511f\u5374\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b<\/h2>\n<p><span style=\"font-size: 16px;\">\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c30\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u306f\u8cc7\u7523\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/span><\/span><span style=\"font-size: 16px; color: #000000;\"><span class=\"f-marker-p\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3084\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u5916<\/span>\u3068\u306a\u308b\u305f\u3081\u3001<span style=\"font-size: 16px; color: #000000;\"><strong>\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b<\/strong>\u51e6\u7406\u3092\u884c\u3044\u307e\u3059<\/span>\u3002<span style=\"font-size: 16px; color: #000000;\">\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u5de5\u5177\u5668\u5177\u5099\u54c1\u300d\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n360,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u30924\u6708\u306b\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30bd\u30b3\u30f3\u306e\u8010\u7528\u5e74\u65704\u5e74\u3001\u8cc7\u7523\u511f\u5374\u73870.25\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u4fa1\u984d\u00d7\u511f\u5374\u7387\u00d7\uff08\u305d\u306e\u5e74\u306e\u4f7f\u7528\u6708\u6570\/12\uff09\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 47.3855%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 52.4843%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.7408%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 20.6928%;\">360,000<\/td>\n<td style=\"width: 27.3541%;\">\u73fe\u91d1<\/td>\n<td>360,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u5e74\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u30674\u6708\uff5e12\u6708\u307e\u3067\u306e9\u30f6\u6708\u5206\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb67,500\u5186\u3092\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1953%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 22.8516%;\"><span style=\"font-size: 16px; color: #333333;\">67,500<\/span><\/td>\n<td style=\"width: 26.1811%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 25.6418%;\"><span style=\"font-size: 16px; color: #333333;\">67,500<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\uff12\uff5e4\u5e74\u76ee\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067\uff11\u5e7490,000\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.2665%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 22.7804%;\">90,000<\/td>\n<td style=\"width: 27.0227%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 24.8002%;\">90,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u51655\u5e74\u76ee\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067\u6b8b\u308a3\u30f6\u6708\u520622,500\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"background-color: #54acd2; text-align: center;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"background-color: #54acd2; text-align: center;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.6745%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 23.3724%;\">22,500<\/td>\n<td style=\"width: 26.1453%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 25.6776%;\">22,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>6.\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642\u306e\u8cfc\u5165\u4fa1\u984d\u306b\u306f\u4ed8\u968f\u8cbb\u7528\u3082\u542b\u307e\u308c\u308b<\/h2>\n<p><span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642\u306e\u8cfc\u5165\u91d1\u984d\u306b\u306f\u3001<strong>\u30d1\u30bd\u30b3\u30f3\u672c\u4f53\u3060\u3051\u3067\u306f\u306a\u304f\u3001<span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3<\/span>\u8cfc\u5165\u6642\u306b\u5fc5\u8981\u306a\u4ed8\u968f\u8cbb\u7528\u3082\u542b\u3081\u3089\u308c\u307e\u3059\u3002<\/strong>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3001\u30d1\u30bd\u30b3\u30f3\u3092\u52d5\u4f5c\u3055\u305b\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3082\u306e\u306f\u3059\u3079\u3066\u4ed8\u968f\u8cbb\u7528\u306b\u542b\u3081\u3089\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001<span style=\"font-size: 16px; color: #333333;\">\u30d1\u30bd\u30b3\u30f3\u672c\u4f53\u3068\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306a\u3069\u3092\u540c\u6642\u306b\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001<span style=\"font-size: 16px; color: #333333;\">\u30d1\u30bd\u30b3\u30f3\u672c\u4f53\u3068\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306f<\/span>\u4e00\u5f0f\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30d1\u30bd\u30b3\u30f3\u672c\u4f53\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001OS\u30bd\u30d5\u30c8\u3001\u30e1\u30e2\u30ea\u5897\u8a2d\u8cbb\u7528\u3001\u8cfc\u5165\u624b\u6570\u6599\u3001\u914d\u9001\u6599\u3001<span style=\"font-size: 15px; color: #333333;\">\u8a2d\u7f6e\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u3001\u30c7\u30fc\u30bf\u79fb\u884c\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528<\/span>\u306a\u3069<\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #000000;\"><span class=\"f-marker-p\">\u30d1\u30bd\u30b3\u30f3\u3068\u306f\u5225\u306b\u8cfc\u5165\u3057\u305f\u5468\u8fba\u6a5f\u5668\u3084\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u52d5\u4f5c\u306b\u5fc5\u8981\u306a\u3044USB\u30e1\u30e2\u30ea\u3084OS\u4ee5\u5916\u306e\u30bd\u30d5\u30c8\u306a\u3069\u306f\u4ed8\u968f\u8cbb\u7528\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n<h2>7.\u30d1\u30bd\u30b3\u30f3\u3092\u8907\u6570\u53f0\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p><span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u3092\u8907\u6570\u53f0\u540c\u6642\u306b\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001<strong>\u7dcf\u984d\u3067\u306f\u306a\u304f1\u53f0\u306e\u91d1\u984d\u3067\u4f1a\u8a08\u51e6\u7406<\/strong>\u3092\u884c\u3044\u307e\u3059\u30021\u53f080,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u30925\u53f0\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u7dcf\u984d\u306f400,000\u5186\u3067\u3059\u304c\u3001<span style=\"font-size: 16px; color: #000000;\">\u4f1a\u8a08\u51e6\u7406\u306f<\/span>1\u53f0\u306e\u91d1\u984d\u3067\u884c\u3046\u305f\u3081\u300c\u6d88\u8017\u54c1\u8cbb\u300d\u3067\u4e00\u62ec\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n80,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 48.0582%; background-color: #54acd2; text-align: center;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 51.8116%; background-color: #54acd2; text-align: center;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.5361%;\">\u6d88\u8017\u54c1\u8cbb<\/td>\n<td style=\"width: 23.4488%;\">80,000<\/td>\n<td style=\"width: 25.77%;\">\u73fe\u91d1<\/td>\n<td>80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>8.\u30d1\u30bd\u30b3\u30f3\u3092\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u4ed5\u8a33\u4f8b\u00a0<\/h2>\n<p><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\">\u30d1\u30bd\u30b3\u30f3\u3092<\/span>\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408<\/span><span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u3001<\/span><\/span><span style=\"font-size: 16px; color: #000000;\"><strong>\u8cb8\u65b9\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u672a\u6255\u91d1\u300d<\/strong>\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<strong>\u5206\u5272\u6255\u3044\u306e\u652f\u6255\u3044\u6642\u306b\u3001\u672a\u6255\u91d1\u3092\u501f\u65b9\u306b\u8a08\u4e0a<\/strong>\u3057\u3066\u53d6\u308a\u6d88\u3057\u3066\u3044\u304f\u51e6\u7406\u3092\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">240,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u30014\u6708\u306b\u6708\u300580,000\u5186\u306e\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/span><\/span><\/p>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3057\u3001\u4e00\u62ec\u3067\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #252525;\">\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 49.1455%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50.7243%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.3417%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 24.7965%;\"><span style=\"font-size: 16px; color: #333333;\">240,000<\/span><\/td>\n<td style=\"width: 24.6827%;\">\u672a\u6255\u91d1<\/td>\n<td><span style=\"font-size: 16px; color: #333333;\">240,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #252525;\">\u30fb\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u30d1\u30bd\u30b3\u30f3\u306e\u5206\u5272\u6255\u3044\u4ee3\u91d180,000\u5186\u306e\u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057\u6642\uff08\u5206\u5272\u624b\u6570\u6599\u306f\u8003\u616e\u3057\u3066\u3044\u307e\u305b\u3093\uff09<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 48.8733%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50.9965%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.1523%; text-align: left;\">\u672a\u6255\u91d1<\/td>\n<td style=\"width: 24.7848%; text-align: left;\">80,000<\/td>\n<td style=\"width: 24.9548%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td>80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb<span style=\"font-size: 16px; color: #333333;\">\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u5e74\u300112\u6708\u306e\u6c7a\u7b97\u51e6\u7406\u3067240,000\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u4e00\u62ec\u3067\u8a08\u4e0a<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 49.1248%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50.745%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.7342%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 25.4269%;\">240,000<\/td>\n<td style=\"width: 25.1069%;\">\u5de5\u5177\u5668\u5177\u5099\u54c1<\/td>\n<td style=\"width: 25.6744%;\">240,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2>9.\u30d1\u30bd\u30b3\u30f3\u3092\u30ea\u30fc\u30b9\u5951\u7d04\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u30d1\u30bd\u30b3\u30f3\u3092\u30ea\u30fc\u30b9\u5951\u7d04\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6b21\u306e3\u30d1\u30bf\u30fc\u30f3\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u5f62\u614b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3072\u3068\u3064\u305a\u3064\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>9-1.\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16px; color: #4a4a4a;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u5951\u7d04\u3068\u306f\u3001<span style=\"font-size: 16px; color: #000000;\"><strong>\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u89e3\u7d04\u4e0d\u80fd\u3067\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u4f7f\u7528\u306b\u3088\u308a\u5b9f\u8cea\u7684\u306b\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u4f7f\u7528\u306b\u4f34\u3046\u5b9f\u8cea\u7684\u306a\u30b3\u30b9\u30c8\u3092\u8ca0\u62c5\u3059\u308b\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u306e\u53d6\u5f15<\/strong><\/span><span style=\"font-size: 16px; color: #3e3e3e;\">\u3068\u3059\u308b\u5951\u7d04\u3067\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #4a4a4a;\"><span style=\"font-size: 16.48px; color: #3e3e3e;\">\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u30d1\u30bd\u30b3\u30f3\u3092\u30ea\u30fc\u30b9\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u51e6\u7406\u306f\u3001<span style=\"font-size: 16px; color: #3e3e3e;\"><span class=\"f-marker-p\">\u30ea\u30fc\u30b9\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u5f8c\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6240\u6709\u6a29\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b<\/span>\u305f\u3081\u3001<span style=\"color: #333333;\">\u30ed\u30fc\u30f3\u306b\u3088\u308b\u8cc7\u7523\u306e\u8cfc\u5165\u3068\u540c\u69d8\u306e<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u8a08\u51e6\u7406<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d<\/strong>\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n\u30d1\u30bd\u30b3\u30f3\u3092\u6708\u984d\u30ea\u30fc\u30b9\u65997,000\u5186\u3001\u652f\u6255\u5229\u606f500\u5186\u3001<span style=\"font-size: 16px; color: #333333;\">1\u6708\u304b\u3089<\/span>3\u5e74\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30bd\u30b3\u30f3\u306e\u8010\u7528\u5e74\u65704\u5e74\u3001\u8cc7\u7523\u511f\u5374\u73870.25\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u4fa1\u984d\u00d7\u511f\u5374\u7387\u00d7\uff08\u305d\u306e\u5e74\u306e\u4f7f\u7528\u6708\u6570\/12\uff09\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u30ea\u30fc\u30b9\u5951\u7d04\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1594%;\"><span style=\"font-size: 16px; color: #333333;\">\u30ea\u30fc\u30b9\u8cc7\u7523<\/span><\/td>\n<td style=\"width: 24.5802%;\">270,000<\/td>\n<td style=\"width: 24.9667%;\">\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td style=\"width: 25.1635%;\">270,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30fb\u6bce\u6708\u306e\u30ea\u30fc\u30b9\u6599\u91d1\u652f\u6255\u3044\u6642<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 49.7806%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 50.2194%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0866%;\">\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td style=\"width: 24.653%;\">7,000<\/td>\n<td style=\"width: 24.9464%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25.1838%;\">7,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0866%;\">\u652f\u6255\u5229\u606f<\/td>\n<td style=\"width: 24.653%;\">500<\/td>\n<td style=\"width: 24.9464%;\"><\/td>\n<td style=\"width: 25.1838%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u6c7a\u7b97\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.4252%;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 24.3144%;\">67,500<\/td>\n<td style=\"width: 25.2271%;\">\u30ea\u30fc\u30b9\u8cc7\u7523<\/td>\n<td style=\"width: 24.9031%;\">67,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>9-2.\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16.48px; color: #3e3e3e;\">\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u30d1\u30bd\u30b3\u30f3\u3092\u30ea\u30fc\u30b9\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u51e6\u7406\u306f\u3001<strong>\u57fa\u672c\u7684\u306b\u306f\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u540c\u69d8<\/strong>\u3067\u3059\u3002\u3057\u304b\u3057\u3001<span class=\"f-marker-p\">\u30ea\u30fc\u30b9\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u5f8c\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6240\u6709\u6a29<\/span><span style=\"font-size: 16.48px; color: #3e3e3e;\"><span class=\"f-marker-p\">\u306f\u501f\u624b\u306b\u79fb\u8ee2\u3057\u306a\u3044<\/span>\u305f\u3081\u3001<\/span><\/span><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><span style=\"font-size: 16.48px; color: #3e3e3e;\">\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001<\/span>\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6708\u6570\u3067\u5272\u3063\u3066\u3001\u305d\u306e\u5e74\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6708\u6570\u3092\u304b\u3051\u308b<span style=\"font-size: 16px; color: #333333;\"><strong>\u30ea\u30fc\u30b9<\/strong><\/span><strong>\u671f\u9593\u5b9a\u984d\u6cd5<\/strong>\u3067\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u3067\u7d4c\u8cbb\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><strong>\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3082\u3057\u304f\u306f\u300c\u30ea\u30fc\u30b9\u6599\u300d<\/strong>\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u30d1\u30bd\u30b3\u30f3\u3092\u6708\u984d\u30ea\u30fc\u30b9\u65997,000\u5186\u3001\u652f\u6255\u5229\u606f500\u5186\u30011\u6708\u304b\u30893\u5e74\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u3092<\/span><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5<\/strong><\/span><\/span><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u3067\u884c\u3044\u3001<\/span><span class=\"f-marker-p\">\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d270<span style=\"font-size: 16px; color: #333333;\">,<\/span>000\u00f7\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6708\u657036\u00d7\u305d\u306e\u5e74\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6708\u657012\uff1d90,000<\/span>\u3092\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u30ea\u30fc\u30b9\u5951\u7d04\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"background-color: #54acd2; text-align: center;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.774%;\">\u30ea\u30fc\u30b9\u8cc7\u7523<\/td>\n<td style=\"width: 25.3562%;\">270,000<\/td>\n<td style=\"width: 24.3142%;\">\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td style=\"width: 25.4254%;\">270,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u6bce\u6708\u306e\u30ea\u30fc\u30b9\u6599\u91d1\u652f\u6255\u3044\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2; width: 49.6094%;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2; width: 50.2604%;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.3518%;\">\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td style=\"width: 24.349%;\">7,000<\/td>\n<td style=\"width: 24.4791%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25.7498%;\">7,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.3518%;\">\u652f\u6255\u5229\u606f<\/td>\n<td style=\"width: 24.349%;\">500<\/td>\n<td style=\"width: 24.4791%;\"><\/td>\n<td style=\"width: 25.7498%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u6c7a\u7b97\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>90,000<\/td>\n<td style=\"width: 23.7945%;\">\u30ea\u30fc\u30b9\u8cc7\u7523<\/td>\n<td style=\"width: 26.0753%;\">90,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>9-3.\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001<strong>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u306a\u3044\u30ea\u30fc\u30b9\u53d6\u5f15<\/strong>\u3067\u3059\u3002<span style=\"font-size: 16px; color: #000000;\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9<\/span><span style=\"font-size: 16.48px; color: #3e3e3e;\">\u53d6\u5f15\u3067\u30d1\u30bd\u30b3\u30f3\u3092\u30ea\u30fc\u30b9\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u51e6\u7406\u306f\u3001<\/span><span class=\"f-marker-p\">\u5168\u3066\u8cc3\u8cb8\u501f\u306b\u3088\u308a\u4ed5\u8a33<\/span>\u3057\u307e\u3059\u3002\u00a0<strong>\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u30ea\u30fc\u30b9\u6599\u300d\u3067\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u30d1\u30bd\u30b3\u30f3\u3092\u6708\u984d\u30ea\u30fc\u30b9\u65997,000\u5186\u30011\u6708\u304b\u30893\u5e74\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30fb\u6bce\u6708\u306e\u30ea\u30fc\u30b9\u6599\u91d1\u652f\u6255\u3044\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0363%;\">\u30ea\u30fc\u30b9\u6599<\/td>\n<td style=\"width: 24.8335%;\">7,000<\/td>\n<td style=\"width: 24.9974%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25.1328%;\">7,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"toc1-2\">9-4.2027\u5e744\u6708\u4ee5\u964d\u958b\u59cb\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u306e\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5f71\u97ff\u306f\uff1f<\/h3>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u3001\u65e5\u672c\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304c\u53d6\u308a\u6c7a\u3081\u305f\u4f1a\u8a08\u57fa\u6e96\u306e\u4e00\u3064\u3067\u3059\u30022024\u5e749\u6708\u306bASBJ\u3088\u308a\u516c\u8868\u3055\u308c\u305f<strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001<\/strong><strong>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u533a\u5206\u305b\u305a\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u7d71\u4e00<\/strong>\u3059\u308b\u3088\u3046\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/span><span style=\"color: #000000;\"><span style=\"color: #000000;\">\u3053\u308c\u306b\u3088\u308a\u3001<\/span><\/span>\u200b<span style=\"color: #000000;\"><span style=\"color: #000000;\"><span style=\"color: #000000;\"><strong>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u8cc3\u8cb8\u501f\u51e6\u7406\u306e\u307f\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u3067\u306f\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u5316<\/strong><strong>\u3055\u308c\u308b<\/strong><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"color: #000000;\"><span style=\"color: #000000;\">\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/p>\n<p><span class=\"f-marker-p\" style=\"font-size: 12pt;\">\u306a\u304a\u3001\u30d1\u30bd\u30b3\u30f3\u306f\u65b0\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u306e\u57fa\u6e96\u3068\u306a\u308b\u30ea\u30fc\u30b9\u91cd\u8981\u6027\u304c\u4f4e\u3044\u4f4e\u984d\u30ea\u30fc\u30b9\uff08300\u4e07\u5186\u4ee5\u4e0b\uff09\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u306b\u305b\u305a\u8cc3\u8cb8\u501f\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><br \/>\n<span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u307e\u305f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001<\/span><span style=\"color: #000000;\"><strong>\u516c\u8a8d\u4f1a\u8a08\u58eb\u307e\u305f\u306f\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u4f1a\u793e\uff08\u4e0a\u5834\u4f01\u696d\u306a\u3069\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4f1a\u793e\u3084\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u8a2d\u7f6e\u3059\u308b\u4f1a\u793e\u7b49\uff09\u304c\u9069\u7528\u5bfe\u8c61<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"color: #000000;\">\u305d\u306e\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306b\u5f93\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/www.ht-tax.or.jp\/topics\/shin-lease-kaikeikijyun\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\uff5c\u4ee4\u548c9\uff082027\uff09\u5e74\u5ea6\u306b\u9069\u7528\u958b\u59cb\u3055\u308c\u308b\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f<\/a><\/span><br \/>\n<span style=\"font-size: 12pt;\"><a href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/shihanki-s_9.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\uff5c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd \u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u53ca\u3073\u77ed\u671f\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u7c21\u4fbf\u7684\u306a\u53d6\u6271\u3044<\/a><\/span><br \/>\n<span style=\"font-size: 12pt;\"><a href=\"https:\/\/www.nichizeiren.or.jp\/wp-content\/uploads\/doc\/cpta\/business\/tyushoushien\/indicator\/%E3%80%8C%E4%B8%AD%E5%B0%8F%E4%BC%81%E6%A5%AD%E3%81%AE%E4%BC%9A%E8%A8%88%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E6%8C%87%E9%87%9D%EF%BC%88%E4%BB%A4%E5%92%8C%EF%BC%97%E5%B9%B4%EF%BC%882025%E5%B9%B4%EF%BC%89%EF%BC%99%E6%9C%8819%E6%97%A5%E6%94%B9%E6%AD%A3%EF%BC%89%E3%80%8D(%E6%9C%AC%E6%96%87)[PDF588KB].pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u7a0e\u7406\u58eb\u9023\u5408\u4f1a\uff5c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd<\/a><\/span><\/p>\n<h2>10.\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642\u306e\u6d88\u8cbb\u7a0e\u306f\u81ea\u793e\u304c\u9069\u7528\u3057\u3066\u3044\u308b\u7d4c\u7406\u51e6\u7406\u65b9\u5f0f\u306b\u5f93\u3046<\/h2>\n<p>\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642\u306e\u6d88\u8cbb\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306b\u306f\u3001<strong>\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f<\/strong>\u3068<strong>\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u304c\u9069\u7528\u3057\u3066\u3044\u308b\u7d4c\u7406\u65b9\u5f0f\u306b\u5f93\u3063\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>10-1.\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001<span style=\"font-size: 16px; color: #000000;\"><strong>\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u4fa1\u984d\u306b\u3088\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u7570\u306a\u308b\u305f\u3081\u3001<\/strong><\/span><strong>\u6d88\u8cbb\u7a0e\u3092\u542b\u307e\u306a\u3044\u672c\u4f53\u4fa1\u683c\u3067\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u300d\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u672c\u4f53\u4fa1\u683c93,000\u5186\u3001\u6d88\u8cbb\u7a0e9,300\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c\u6d88\u8cbb\u7a0e\u3092\u629c\u3044\u306610\u4e07\u5186\u4ee5\u4e0b\u306e\u305f\u3081\u3001\u6d88\u8017\u54c1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 47.9166%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 51.9532%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td>\u6d88\u8017\u54c1\u8cbb<\/td>\n<td style=\"width: 16.927%;\">93,000<\/td>\n<td style=\"width: 25.1303%;\">\u73fe\u91d1<\/td>\n<td>102,300<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 16px; color: #000000;\">\u4eee\u6255\u6d88\u8cbb\u7a0e<\/span><\/td>\n<td style=\"width: 16.927%;\">9,300<\/td>\n<td style=\"width: 25.1303%;\"><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>10-2.\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3067\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001<strong>\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165<\/strong><strong>\u4fa1\u984d\u306b\u6d88\u8cbb\u7a0e\u3082\u542b\u3081\u3066\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002<span style=\"font-size: 16px; color: #000000;\">\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u7a0e\u8fbc\u51e6\u7406\u3057\u304b\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/span>\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3092\u9078\u629e\u3067\u304d\u308b\u306e\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u672c\u4f53\u4fa1\u683c98,000\u5186\u3001\u6d88\u8cbb\u7a0e9,800\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u91d1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u305f\u3081\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u6642<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 47.5139%; text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"width: 52.3559%; text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.871%;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<td style=\"width: 20.6909%;\">102,300<\/td>\n<td style=\"width: 27.2258%;\">\u73fe\u91d1<\/td>\n<td>102,300<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u5e74\u304b\u3089\uff13\u5e74\u9593\u3001\u6c7a\u7b97\u51e6\u7406\u306734,100\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u501f\u65b9<\/td>\n<td colspan=\"2\" style=\"text-align: center; background-color: #54acd2;\">\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>34,100<\/td>\n<td style=\"width: 26.8925%;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<td style=\"width: 24.9304%;\">34,100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>11.\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u526f\u696d\u3067\u4f7f\u3046\u30d1\u30bd\u30b3\u30f3\u3082\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b<\/h2>\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3084<span style=\"font-size: 16px; color: #333333;\">\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u526f\u696d\u3067\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3082\u3001<\/span>\u30d1\u30bd\u30b3\u30f3\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<span style=\"font-size: 15px; color: #333333;\">10\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u6d88\u8017\u54c1\u3068\u3057\u3066\u300110\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/span>\u6cd5\u4eba\u3068\u540c\u69d8\u306b<strong>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3084\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3067\u306e\u51e6\u7406<\/strong><strong>\u3082\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u305f\u3060\u3057\u3001<span style=\"font-size: 15px; color: #333333;\"><span class=\"f-marker-p\">\u30d1\u30bd\u30b3\u30f3\u3092\u4e8b\u696d\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u517c\u7528\u3067\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001<span style=\"font-size: 15px; color: #333333;\">\u4e8b\u696d\u3067\u306e\u4f7f\u7528\u5206\u3092\u7b97\u51fa\u3059\u308b<\/span>\u5bb6\u4e8b\u6309\u5206\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002\u7b97\u51fa\u3057\u305f\u4e8b\u696d\u3067\u306e\u30d1\u30bd\u30b3\u30f3\u4f7f\u7528\u5206\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2>12.\u4ed5\u8a33\u696d\u52d9\u306b\u304a\u56f0\u308a\u306e\u969b\u306f\u8fbb\u30fb\u672c\u90f7 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