{"id":636,"date":"2025-01-28T14:00:01","date_gmt":"2025-01-28T05:00:01","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=636"},"modified":"2025-10-15T17:35:26","modified_gmt":"2025-10-15T08:35:26","slug":"account-item-security-deposit","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/account-item-security-deposit","title":{"rendered":"\u6577\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u77e5\u308d\u3046\uff01\u4ed5\u8a33\u4f8b\u3084\u793c\u91d1\u3068\u306e\u9055\u3044\u3092\u7d39\u4ecb\u3057\u307e\u3059"},"content":{"rendered":"<p>\u672c\u793e\u3084\u652f\u5e97\u3092\u983b\u7e41\u306b\u5909\u66f4\u3059\u308b\u4f1a\u793e\u306f\u3042\u307e\u308a\u306a\u304f\u3001\u6577\u91d1\u306b\u306a\u3058\u307f\u304c\u306a\u3044\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u3001\u6577\u91d1\u304c\u767a\u751f\u3057\u305f\u6642\u306f\u52d8\u5b9a\u79d1\u76ee\u306b\u8ff7\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<span 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class=\"f-marker-p\">\u8fd4\u9084\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u969b\u306f\u8cc7\u7523\u306b\u8a08\u4e0a<\/span>\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5168\u984d\u8fd4\u9084\u3055\u308c\u305f\u5834\u5408\u306f\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u9006\u306b\u3001\u5951\u7d04\u304c\u5b8c\u4e86\u3057\u305f\u6642\u306b\u9084\u3063\u3066\u3053\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001<span class=\"f-marker-p\">\u672a\u8fd4\u9084\u5206\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a<\/span>\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5c06\u6765\u7684\u306b\u7d4c\u8cbb\u306b\u306a\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5951\u7d04\u6642\uff08\u652f\u6255\u3044\u6642\uff09\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u652f\u6255\u3044\u6642\u306b\u6577\u91d1\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u306f\u7b2c\uff15\u7ae0\u3067\u8ff0\u3079\u307e\u3059\u3002<\/p>\n<h2>4.\u6577\u91d1\u3068\u793c\u91d1\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u6b21\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u3064\u3044\u3066\u3001\u4e00\u822c\u7684\u306a\u4ed5\u8a33\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ol>\n<li>\u8cc3\u501f\u4eba\u304c\u6577\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/li>\n<li>\u8cc3\u501f\u4eba\u306b\u6577\u91d1\u304c\u8fd4\u9084\u3055\u308c\u305f\u5834\u5408<\/li>\n<li>\u8cc3\u501f\u4eba\u304c\u793c\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/li>\n<li>\u8cc3\u8cb8\u4eba\u304c\u6577\u91d1\u3068\u793c\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/li>\n<\/ol>\n<\/div>\n<h3>4-1.\u6577\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/h3>\n<p><strong>\uff1c\u6577\u91d110\u4e07\u5186\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u5834\u5408\uff1e<\/strong><\/p>\n<p>\u4e00\u822c\u7684\u306a\u4ed5\u8a33\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002\u5c06\u6765\u7684\u306b\u306f\u8fd4\u9084\u3055\u308c\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u652f\u6255\u3044\u6642\u306f\u5168\u984d\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"169\" \/>\n<col width=\"169\" \/>\n<col width=\"166\" \/>\n<col width=\"166\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u6577\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\uff1c\u511f\u5374\u984d\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\uff1e<\/strong><\/p>\n<p>\u652f\u6255\u3044\u6642\u306e\u5951\u7d04\u3067\u300c2\u5272\u306f\u511f\u5374\u984d\uff08\u203b\uff09\u3068\u3059\u308b\u300d\u3068\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u306e\u3088\u3046\u306b\u3001\u8fd4\u9084\u3055\u308c\u306a\u3044\u984d\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u6642\u306f\u3001\u511f\u5374\u984d\u3092\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3068\u3057\u3066\u8cbb\u7528\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u6577\u91d1\u306e\u3046\u3061\u511f\u5374\u5206\u306b\u3064\u3044\u3066\u3082\u3001\u793c\u91d1\u3068\u540c\u3058\u3088\u3046\u306b20\u4e07\u5186\u3092\u8d85\u3048\u308c\u3070\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u511f\u5374\u984d\uff1d\u8fd4\u9084\u3055\u308c\u306a\u3044\u984d\u3000\u8cc3\u8cb8\u5951\u7d04\u306b\u304a\u3051\u308b\u511f\u5374\u3068\u306f\u3001\u9000\u53bb\u6642\u306b\u4e00\u5b9a\u91d1\u984d\u304c\u6577\u91d1\u3084\u4fdd\u8a3c\u91d1\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u6577\u91d110\u4e07\u5186\u306e\u3046\u3061\u30012\u4e07\u5186\u304c\u511f\u5374\u984d\u306e\u5834\u5408\uff1e<\/strong><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u6577\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">80,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u652f\u6255\u624b\u6570\u6599<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">20,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>4-2.\u6577\u91d1\u304c\u8fd4\u9084\u3055\u308c\u305f\u5834\u5408<\/h3>\n<p><strong>\uff1c\u6577\u91d110\u4e07\u5186\u5168\u984d\u304c\u8fd4\u9084\u3055\u308c\u305f\u5834\u5408\uff1e<\/strong><\/p>\n<p>\u652f\u6255\u3044\u6642\u306b\u8a08\u4e0a\u3057\u305f\u6577\u91d1\uff08\u8cc7\u7523\uff09\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u6577\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\uff1c\u6577\u91d110\u4e07\u5186\u306e\u3046\u3061\u30018\u4e07\u5186\u306f\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u3068\u306a\u308a2\u4e07\u5186\u304c\u9084\u3063\u3066\u304d\u305f\u5834\u5408\uff1e<\/strong><\/p>\n<p>\u539f\u72b6\u56de\u5fa9\u306b\u4f7f\u308f\u308c\u305f8\u4e07\u5186\u306f\u3001\u4fee\u7e55\u8cbb\u3068\u3057\u3066\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">20,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u6577\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u4fee\u7e55\u8cbb<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">80,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>4-3.\u793c\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u524d\u8ff0\u306e\u901a\u308a\u3001\u793c\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u5730\u4ee3\u5bb6\u8cc3\u300d\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u306a\u3069\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\uff1c\u793c\u91d110\u4e07\u5186\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u5834\u5408\uff1e<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u5730\u4ee3\u5bb6\u8cc3<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 16px; color: #000000;\">\u4e0a\u8a18\u306f\u5168\u984d\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u793c\u91d1\u304c20\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u7e70\u5ef6\u8cc7\u7523\u3068\u306a\u308a\u307e\u3059\u300220\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u6700\u521d\u306f\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3092\u7528\u3044\u3066\u8cc7\u7523\u8a08\u4e0a\u3092\u3057\u3001\u5f8c\u306b\u300c\u5730\u4ee3\u5bb6\u8cc3\u300d\u3084\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u30015\u7ae0\u3067\u3054\u7d39\u4ecb\u3059\u308b\u6577\u91d1\u306e\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u540c\u69d8\u3067\u3059\u3002<\/span><\/p>\n<h3>4-4.\u6577\u91d1\u3068\u793c\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u7d9a\u3044\u3066\u3001\u8cc3\u8cb8\u4eba\u5074\u306e\u4ed5\u8a33\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\uff1c\u6577\u91d110\u4e07\u5186\u3092\u73fe\u91d1\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\uff1e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u9810\u308a\u6577\u91d1\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u9810\u308a\u6577\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\uff1c\u793c\u91d110\u4e07\u5186\u3092\u73fe\u91d1\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\uff1e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u793c\u91d1\u53d7\u53d6\u6642\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u300c\u793c\u91d1\u30fb\u66f4\u65b0\u6599\u300d\u300c\u793c\u91d1\u30fb\u6a29\u5229\u91d1\u300d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u4ed5\u8a33\u4f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top; width: 28.049%;\"><\/td>\n<td style=\"vertical-align: top; width: 30.0239%;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top; width: 28.049%;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<td style=\"vertical-align: top; width: 30.0239%;\"><span style=\"font-size: 16px; color: #000000;\">\u793c\u91d1\u30fb\u66f4\u65b0\u6599<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>5.\u511f\u5374\u984d\u304c20\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d<\/h2>\n<p><span style=\"font-size: 16px; color: #000000;\">\u3042\u3089\u304b\u3058\u3081\u8fd4\u9084\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b<span class=\"f-marker-p\">\u511f\u5374\u984d\u304c20\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3092\u4f7f\u7528<\/span>\u3057\u307e\u3059\u3002\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306f\u3001\u671f\u672b\u306b\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u3068\u3057\u3066\u511f\u5374\u3057\u307e\u3059\u304c\u3001\u5951\u7d04\u671f\u9593\u304c5\u5e74\u4ee5\u4e0a\u304b\u3069\u3046\u304b\u3067\u511f\u5374\u984d\u306e\u6c42\u3081\u65b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>5-1.\u511f\u5374\u984d\u304c20\u4e07\u5186\u4ee5\u4e0a\u3000\u5951\u7d04\u671f\u95935\u5e74\u672a\u6e80\u306e\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u4f8b\u3048\u3070\u30013\u5e74\u5951\u7d04\u3067\u6577\u91d180\u4e07\u5186\u3092\u652f\u6255\u3044\u3001\u305d\u306e\u3046\u306130\u4e07\u5186\u306f\u8fd4\u9084\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\uff1c\u5951\u7d04\u6642\uff08\u652f\u6255\u3044\u6642\uff09\uff1e<\/strong><\/span><\/p>\n<p>\u652f\u6255\u3044\u6642\u306f\u3001\u511f\u5374\u984d\u3092\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3001\u6b8b\u308a\u306f\u300c\u6577\u91d1\u300d\u3068\u3057\u307e\u3059\u3002<\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top; width: 17.6649%;\"><\/td>\n<td style=\"vertical-align: top; width: 24.3924%;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u6577\u91d1<\/span><\/td>\n<td style=\"vertical-align: top; width: 17.6649%;\"><span style=\"font-size: 16px; color: #000000;\">500,000<\/span><\/td>\n<td style=\"vertical-align: top; width: 24.3924%;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">800,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u9577\u671f\u524d\u6255\u8cbb\u7528<\/span><\/td>\n<td style=\"vertical-align: top; width: 17.6649%;\"><span style=\"font-size: 16px; color: #000000;\">300,000<\/span><\/td>\n<td style=\"vertical-align: top; width: 24.3924%;\"><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\uff1c\u671f\u672b\uff1e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u5951\u7d04\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u3092\u511f\u5374\u5e74\u6570\u3067\u5272\u3063\u3066\u511f\u5374\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u300c30\u4e07\u5186\u00f73\u5e74\u300d\u306a\u306e\u3067\u3001\u6bce\u5e7410\u4e07\u5186\u511f\u5374\u3057\u307e\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u652f\u6255\u624b\u6570\u6599<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u9577\u671f\u524d\u6255\u8cbb\u7528<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>5-2.\u511f\u5374\u984d\u304c20\u4e07\u5186\u4ee5\u4e0a\u3000\u5951\u7d04\u671f\u95935\u5e74\u4ee5\u4e0a\u306e\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u4f8b\u3048\u3070\u300110\u5e74\u5951\u7d04\u3067\u6577\u91d1120\u4e07\u5186\u3092\u652f\u6255\u3063\u305f\u3082\u306e\u306e\u3001\u305d\u306e\u3046\u306150\u4e07\u5186\u306f\u8fd4\u9084\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\uff1c\u5951\u7d04\u6642\uff08\u652f\u6255\u3044\u6642\uff09\uff1e<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top; width: 18.6198%;\"><\/td>\n<td style=\"vertical-align: top; width: 21.6146%;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u6577\u91d1<\/span><\/td>\n<td style=\"vertical-align: top; width: 18.6198%;\"><span style=\"font-size: 16px; color: #000000;\">700,000<\/span><\/td>\n<td style=\"vertical-align: top; width: 21.6146%;\"><span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">1,200,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u9577\u671f\u524d\u6255\u8cbb\u7528<\/span><\/td>\n<td style=\"vertical-align: top; width: 18.6198%;\"><span style=\"font-size: 16px; color: #000000;\">500,000<\/span><\/td>\n<td style=\"vertical-align: top; width: 21.6146%;\"><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\uff1c\u671f\u672b\uff1e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u5951\u7d04\u671f\u9593\u304c5\u5e74\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u30925\u5e74\u3067\u5747\u7b49\u5272\u308a\u3057\u3066\u511f\u5374\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u300c50\u4e07\u5186\u00f75\u5e74\u300d\u306a\u306e\u3067\u3001\u6bce\u5e7410\u4e07\u5186\u511f\u5374\u3057\u307e\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<td style=\"vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u652f\u6255\u624b\u6570\u6599<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">\u9577\u671f\u524d\u6255\u8cbb\u7528<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 16px; color: #000000;\">100,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>6.\u6577\u91d1\u306f\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/h2>\n<p>\u6577\u91d1\u306f\u539f\u5247\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001<span 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