{"id":644,"date":"2025-02-06T10:00:32","date_gmt":"2025-02-06T01:00:32","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=644"},"modified":"2025-10-17T14:24:01","modified_gmt":"2025-10-17T05:24:01","slug":"journal-entry-settlement-of-accounts","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/journal-entry-settlement-of-accounts","title":{"rendered":"\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306e\u65b9\u6cd5\u306f\uff1f\u5168\u4f53\u50cf\u3068\u4ed5\u8a33\u306e\u5177\u4f53\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059"},"content":{"rendered":"

\u65e5\u3005\u306e\u4ed5\u8a33\u3092\u6b63\u3057\u304f\u884c\u3063\u3066\u3044\u308b\u306e\u306b\u306a\u305c\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u304c\u5fc5\u8981\u306a\u306e\u304b<\/strong>\u3001\u7591\u554f\u3092\u6301\u3064\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3044\u304f\u3089\u6b63\u3057\u3044\u4ed5\u8a33\u3092\u884c\u3063\u3066\u3044\u3066\u3082\u3001\u4e8b\u696d\u5e74\u5ea6\u3092\u307e\u305f\u3050\u7d4c\u8cbb\u3084\u58f2\u4e0a\u767a\u751f\u304c\u3042\u308b\u3068\u671f\u4e2d\u306e\u4ed5\u8a33\u5e33\u3068\u6c7a\u7b97\u6642\u306e\u91d1\u984d\u306b\u30ba\u30ec\u304c\u751f\u3058\u3066<\/span>\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n

\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u300c\u5e33\u7c3f\u4e0a\u306e\u6570\u5b57\u300d\u3068\u300c\u6c7a\u7b97\u6642\u306e\u6570\u5b57\u300d\u3092\u5408\u308f\u305b\u308b\u305f\u3081\u306e\u8abf\u6574\u304c\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3067\u3059\u3002 \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306b\u306f\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u3001\u306a\u3069\u306e\u4ed5\u8a33\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306b\u82e6\u624b\u610f\u8b58\u3092\u6301\u3064\u65b9\u306e\u305f\u3081\u306b\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306e\u5168\u4f53\u50cf<\/strong>\u3068\u500b\u5225\u306e\u4ed5\u8a33\u4f8b<\/strong>\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

1.\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3068\u306f<\/h2>\n

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\u307e\u305f\u3001\u6c7a\u7b97\u4ed5\u8a33\u306f\u6c7a\u7b97\u696d\u52d9\u306e\u4e00\u90e8\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u3088\u308a\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4f5c\u696d\u3067\u3059\u3002<\/p>\n

\n

\uff1c\u6c7a\u7b97\u306e\u6d41\u308c\uff1e<\/p>\n

    \n
  • \u8a66\u7b97\u8868\u306e\u4f5c\u6210<\/li>\n
  • \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/strong><\/li>\n
  • \u7cbe\u7b97\u8868\u306e\u4f5c\u6210<\/li>\n
  • \u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210<\/li>\n<\/ul>\n<\/div>\n

    \u4f8b\u3048\u3070\u3001\u5e74\u5951\u7d04\u3067\u671f\u3092\u307e\u305f\u3050\u53d6\u5f15<\/strong>\u3084\u3001\u58f2\u4e0a\u306f\u7acb\u3063\u3066\u3044\u308b\u3051\u308c\u3069\u5165\u91d1\u304c\u6b21<\/strong>\u671f\u306b\u306a\u308b\u53d6\u5f15<\/strong>\u306a\u3069\u306f\u3001\u6c7a\u7b97\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5b9f\u60c5\u306b\u5408\u3046\u3088\u3046\u306b\u8abf\u6574\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u4fa1\u5024\u3082\u3001\u6c7a\u7b97\u6642\u306e\u91d1\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n

    \u6570\u5b57\u306e\u8abf\u6574\u304c\u4e3b\u305f\u308b\u76ee\u7684\u3067\u3059\u304c\u3001<\/span>\u671f\u4e2d\u306e\u4ed5\u8a33\u306e\u6f0f\u308c\u3084\u91cd\u8907\u306e\u767a\u898b\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

    2.\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306e\u6d41\u308c<\/h2>\n

    \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306e\u4e00\u822c\u7684\u306a\u6d41\u308c\u3068\u6982\u8981\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

    \n

    \uff1c\u4e00\u822c\u7684\u306a\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306e\u6d41\u308c\uff1e<\/p>\n

      \n
    1. \u58f2\u4e0a\u7b49\u306e\u6f0f\u308c\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n
    2. \u73fe\u91d1\u30fb\u9810\u91d1\u306e\u904e\u4e0d\u8db3\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n
    3. \u5f53\u671f\u4e2d\u306e\u8cbb\u7528\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n
    4. \u68da\u5378\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n
    5. \u56fa\u5b9a\u8cc7\u7523\u306e\u511f\u5374\u51e6\u7406\u3092\u884c\u3046<\/li>\n
    6. \u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n
    7. \u6709\u4fa1\u8a3c\u5238\u306e\u671f\u672b\u6642\u4fa1\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n
    8. \u4ed5\u8a33\u5e33\u306e\u53cd\u6620\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u8ee2\u8a18\u3092\u884c\u3046<\/li>\n<\/ol>\n<\/div>\n

      2-1.\u58f2\u4e0a\u7b49\u306e\u6f0f\u308c\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

      \u6c7a\u7b97\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u58f2\u639b\u91d1\u3001\u8cb7\u639b\u91d1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5927\u304d\u304f\u3001\u6b21\u306e\uff12\u3064\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\n

        \n
      • \u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u6f0f\u308c\u3084\u8aa4\u308a\u3001\u4e8c\u91cd\u4ed5\u8a33\u7b49\u304c\u306a\u3044\u304b<\/li>\n
      • \u767a\u751f\u4e3b\u7fa9<\/strong>\u306b\u5247\u3063\u3066\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3082\u306e\u306f\u5f53\u671f\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n

        \u767a\u751f\u4e3b\u7fa9<\/strong>\u306e\u5834\u5408\u3001\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u969b\u306f\u7d0d\u54c1\u65e5\uff08\u203b\uff09\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b<\/span>\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4f8b\u3048\u3070\u30013\u6708\u672b\u306e\u4f1a\u793e\u3067\u300c3\u670825\u65e5\u306b\u7d0d\u54c1\u3057\u3001\u5165\u91d1\u306f4\u6708\u672b\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u30014\u6708\u3067\u306f\u306a\u304f3\u6708\u306e\u58f2\u4e0a\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u5165\u91d1\u65e5\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306f\u73fe\u91d1\u4e3b\u7fa9<\/strong>\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/span><\/p>\n

        \u203b\u51fa\u8377\u65e5\u3084\u691c\u53ce\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059<\/p>\n

        \u8cb7\u639b\u91d1\u306b\u95a2\u3057\u3066\u3082\u540c\u69d8\u306b\u3001\u767a\u751f\u4e3b\u7fa9\u3067\u51e6\u7406\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n

        2-2.\u73fe\u91d1\u30fb\u9810\u91d1\u306e\u904e\u4e0d\u8db3\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

        \u73fe\u91d1\u30fb\u9810\u91d1\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u3001\u5e33\u7c3f\u3068\u4e00\u81f4\u3059\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u30ba\u30ec\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8a08\u4e0a\u6f0f\u308c\u3084\u6570\u5b57\u306e\u8a18\u8f09\u30df\u30b9\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u91d1\u984d\u304c\u5c0f\u3055\u3044\u5834\u5408\u306f\u5229\u606f\u3084\u624b\u6570\u6599\u306e\u8a08\u4e0a\u6f0f\u308c\u3001\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u3001\u5c0f\u5207\u624b\u3092\u53d7\u3051\u53d6\u3063\u305f\u76f8\u624b\u65b9\u304c\u5c0f\u5207\u624b\u3092\u63db\u91d1\u3057\u3066\u3044\u306a\u3044\u300c\u672a\u53d6\u4ed8\u5c0f\u5207\u624b\u300d\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

        2-3.\u5f53\u671f\u4e2d\u306e\u8cbb\u7528\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n

        \u5f53\u671f\u306e\u8cbb\u7528\u304c\u6b63\u3057\u304f\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6765\u671f\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3084\u58f2\u4e0a\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u305d\u308c\u306f\u6765\u671f\u306b\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e\u3067\u3059\u3002\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u6c7a\u7b97\u6642\u70b9\u306e\u72b6\u614b\u306b\u5408\u308f\u305b\u308b\u8abf\u6574<\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

          \n
        • \u524d\u6255\u8cbb\u7528\u3000\u3059\u3067\u306b\u4ee3\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304c\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u3051\u53d6\u308a\u306f\u6765\u671f\u306b\u306a\u308b<\/li>\n
        • \u524d\u53d7\u53ce\u76ca\u3000\u3059\u3067\u306b\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u304c\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f\u6765\u671f\u306b\u306a\u308b\u3000<\/li>\n
        • \u672a\u6255\u8cbb\u7528\/\u672a\u6255\u91d1\u3000\u3059\u3067\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u304c\u3001\u652f\u6255\u3044\u304c\u6765\u671f\u306b\u306a\u308b<\/li>\n
        • \u672a\u53ce\u53ce\u76ca\u3000\u3059\u3067\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u305f\u304c\u3001\u4ee3\u91d1\u306e\u53d7\u3051\u53d6\u308a\u304c\u6765\u671f\u306b\u306a\u308b<\/li>\n<\/ul>\n

          2-4.\u68da\u5378\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n

          \u6c7a\u7b97\u6642\u70b9\u306e\u68da\u5378\u8cc7\u7523<\/strong>\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u58f2\u4e0a\u539f\u4fa1<\/strong>\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n

            \n
          • \u68da\u5378\u8cc7\u7523\u3068\u306f\u3000\u8ca9\u58f2\u306e\u305f\u3081\u306b\u4ed5\u5165\u308c\u305f\u5546\u54c1\u7b49\u306e\u5728\u5eab<\/li>\n
          • \u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u3000\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\n<\/ul>\n

            \u671f\u9996\u306e\u5728\u5eab\u3068\u5f53\u671f\u4ed5\u5165\u9ad8\u306e\u5408\u8a08\u304b\u3089\u671f\u672b\u306e\u5728\u5eab\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u5f53\u671f\u306b\u58f2\u308a\u4e0a\u3052\u305f\u5546\u54c1\u306e\u539f\u4fa1\uff08\u4ed5\u5165\u9ad8\uff09\u3060\u3051\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

            2-5.\u56fa\u5b9a\u8cc7\u7523\u306e\u511f\u5374\u51e6\u7406\u3092\u884c\u3046<\/h3>\n

            \u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5206\u5272\u8a08\u4e0a\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306f\u8eca\u3001\u6a5f\u68b0\u3001\u30aa\u30d5\u30a3\u30b9\u5bb6\u5177\u3001\u5efa\u7269\u306a\u3069\u5e45\u5e83\u3044\u3067\u3059\u3002<\/p>\n

            \u511f\u5374\u65b9\u6cd5\u306b\u306f\u3001\u6bce\u5e74\u6c7a\u307e\u3063\u305f\u984d\u3092\u511f\u5374\uff08\u8cbb\u7528\u8a08\u4e0a\uff09\u3057\u3066\u3044\u304f\u5b9a\u984d\u6cd5<\/strong>\u3068\u3001\u6b8b\u5b58\u4fa1\u683c\u306b\u6240\u5b9a\u306e\u511f\u5374\u7387\u3092\u4e57\u3058\u308b\u5b9a\u7387\u6cd5<\/strong>\u306a\u3069\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

            2-6.\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n

            \u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u306f\u3001\u53d6\u5f15\u5148\u306e\u5012\u7523\u7b49\u306b\u3088\u3063\u3066\u50b5\u6a29\u56de\u53ce\u304c\u4e0d\u53ef\u80fd\u3068\u306a\u308b\u4e8b\u614b\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u8cbb\u7528\u3067\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u640d\u5931\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u50b5\u6a29\u56de\u53ce\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u6642\u306e\u30c0\u30e1\u30fc\u30b8\u3092\u8efd\u6e1b\u3055\u305b\u307e\u3059\u3002<\/p>\n

            2-7.\u6709\u4fa1\u8a3c\u5238\u306e\u671f\u672b\u6642\u4fa1\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n

            \u6709\u4fa1\u8a3c\u5238\u306f\u4fa1\u5024\u304c\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u671f\u672b\u6642\u70b9\u306e\u6642\u4fa1\u306b\u5fdc\u3058\u305f\u8a55\u4fa1\u66ff\u3048\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

            2-8.\u4ed5\u8a33\u5e33\u306e\u53cd\u6620\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u8ee2\u8a18\u3092\u884c\u3046<\/h3>\n

            \u6c7a\u7b97\u6574\u7406\u306b\u3088\u308b\u8ffd\u52a0\u4ed5\u8a33\u3092\u3001\u4ed5\u8a33\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u53cd\u6620\u3055\u305b\u307e\u3059\u3002\u640d\u76ca\u3068\u7d4c\u8cbb\u304c\u3088\u308a\u6b63\u78ba\u306b\u306a\u308a\u3001\u5229\u76ca\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n

            3.\u73fe\u9810\u91d1\u306e\u4e0d\u4e00\u81f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/h2>\n

            \u73fe\u9810\u91d1\u306e\u4e0d\u4e00\u81f4\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u904e\u4e0d\u8db3\u3092\u8abf\u6574\u3059\u308b\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002\u3067\u304d\u308b\u9650\u308a\u539f\u56e0\u3092\u7a81\u304d\u6b62\u3081\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u5c11\u984d\u306e\u4e0d\u4e00\u81f4\u3067\u3042\u308c\u3070\u96d1\u640d\u5931\u3001\u96d1\u53ce\u5165\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

            \uff1c\u4ed5\u8a33\u4f8b\uff1e<\/p>\n

              \n
            • \u5e33\u7c3f\u3088\u308a\u73fe\u91d1\u304c20,000\u5186\u591a\u304b\u3063\u305f\u3002\u3046\u306119,800\u5186\u306f\u58f2\u639b\u91d1\u306e\u8a08\u4e0a\u6f0f\u308c\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u304c\u3001\u6b8b\u308a200\u5186\u306e\u539f\u56e0\u304c\u4e0d\u660e<\/li>\n<\/ul>\n\n\n\n\n\n
              \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9\u200b\u200b\u200b\u200b\u200b\u200b<\/strong><\/td>\n<\/td>\n<\/tr>\n
              \u73fe\u91d1<\/td>\n20,000<\/td>\n\u58f2\u639b\u91d1<\/td>\n19,800<\/td>\n<\/tr>\n
              <\/td>\n<\/td>\n\u96d1\u53ce\u5165<\/td>\n200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              4.\u7d4c\u904e\u52d8\u5b9a\u79d1\u76ee\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/h2>\n

              \u524d\u6255\u8cbb\u7528\u30fb\u524d\u53d7\u53ce\u76ca\u30fb\u672a\u6255\u8cbb\u7528\/\u672a\u6255\u91d1\u30fb\u672a\u53ce\u53ce\u76ca\u306e\u4ed5\u8a33\u4f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

              4-1.\u524d\u6255\u8cbb\u7528\u3000\u3059\u3067\u306b\u4ee3\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304c\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u3051\u53d6\u308a\u306f\u6765\u671f<\/h3>\n

              \u652f\u6255\u3044\u6642\u306b\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u3082\u3001\u671f\u4e2d\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u8cbb\u7528\u3092\u7e70\u308a\u5ef6\u3079\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

              \uff1c\u4ed5\u8a33\u4f8b\uff1e<\/p>\n

                \n
              • \u5f53\u671f\u4e2d\u306b\u4e8b\u52d9\u6240\u306e\u706b\u707d\u4fdd\u967a\u659912,000\u5186\uff081\u5e74\u5206\uff09\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304c\u3001\u3046\u30616\u30f6\u6708\u5206\u306f\u6765\u671f\u5206\u3068\u306a\u308b<\/li>\n<\/ul>\n

                \u3059\u3067\u306b\u706b\u707d\u4fdd\u967a\u6599\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3092\u3057\u305f\u91d1\u984d\u306e\u3046\u3061\u30016\u30f6\u6708\u5206\uff086,000\u5186\uff09\u3092\u524d\u6255\u8cbb\u7528\u306b\u7e70\u308a\u5ef6\u3079\u307e\u3059\u3002<\/p>\n\n\n\n\n
                \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/td>\n<\/tr>\n
                \u524d\u6255\u8cbb\u7528<\/td>\n6,000<\/td>\n\u706b\u707d\u4fdd\u967a\u6599<\/td>\n6,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                4-2.\u524d\u53d7\u53ce\u76ca\u3000\u3059\u3067\u306b\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u304c\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f\u6765\u671f\u3000<\/h3>\n

                \u4ee3\u91d1\u53d7\u3051\u53d6\u308a\u6642\u306b\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u3082\u3001\u671f\u4e2d\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u53ce\u76ca\u3092\u524d\u53d7\u53ce\u76ca<\/span>\u306b\u632f\u308a\u66ff\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u524d\u53d7\u53ce\u76ca\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u308b\u72b6\u614b\u306e\u305f\u3081\u3001\u8ca0\u50b5\u52d8\u5b9a\u3067\u3059\u3002<\/p>\n

                \uff1c\u4ed5\u8a33\u4f8b\uff1e<\/p>\n

                  \n
                • \u5f53\u671f\u4e2d\u306b1\u5e74\u9593\u306e\u4fdd\u5b88\u70b9\u691c\u30b5\u30fc\u30d3\u30b9\u3092\u5951\u7d04\u3057\u3066\u30011\u5e74\u5206\uff08120,000\u5186\uff09\u306e\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u304c\u30016\u30f6\u6708\u5206\u306f\u6765\u671f\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b<\/li>\n<\/ul>\n

                  \u4ee3\u91d1\u53d7\u3051\u53d6\u308a\u6642\u306b1\u5e74\u5206\uff08120,000\u5186\uff09\u306e\u58f2\u4e0a\u3092\u7acb\u3066\u3066\u3044\u307e\u3059\u304c\u3001\u672a\u63d0\u4f9b\u306e6\u30f6\u6708\u5206\uff0860,000\u5186\uff09\u306f\u524d\u53d7\u8cbb\u7528\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n\n
                  \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/td>\n<\/tr>\n
                  \u58f2\u4e0a<\/td>\n60,000<\/td>\n\u524d\u53d7\u53ce\u76ca<\/td>\n60,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  4-3.\u672a\u6255\u8cbb\u7528\/\u672a\u6255\u91d1\u3000\u3059\u3067\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u304c\u3001\u652f\u6255\u3044\u304c\u6765\u671f<\/h3>\n

                  \u672a\u6255\u8cbb\u7528\u3084\u672a\u6255\u91d1\u306f\u3001\u3056\u3063\u304f\u308a\u3044\u3048\u3070\u300c\u5f8c\u6255\u3044\u300d\u306e\u3053\u3068\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u652f\u6255\u3044\u304c\u6765\u671f\u306b\u306a\u308b\u5834\u5408\u306f\u6c7a\u7b97\u6642\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u300c\u672a\u6255\u8cbb\u7528<\/span>\u300d\u3068\u300c\u672a\u6255\u91d1<\/span>\u300d\u306e\u9055\u3044\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

                    \n
                  • \u672a\u6255\u8cbb\u7528<\/span><\/span>\u3000\u7d99\u7d9a\u7684\u306a\u53d6\u5f15\u3067\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u9014\u4e2d<\/li>\n
                  • \u672a\u6255\u91d1<\/span><\/span>\u200b\u3000\u200b\u5358\u767a\u306e\u53d6\u5f15\u3067\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n

                    \u672a\u6255\u8cbb\u7528<\/span>\u306e\u5177\u4f53\u4f8b\u3068\u3057\u3066\u306f\u3001\u652f\u6255\u5229\u606f\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u501f\u5165\u91d1\u306e\u5229\u606f\u306b\u3064\u3044\u3066\u3001\u534a\u5e74\u306b\u4e00\u5ea6\u306e\u652f\u6255\u3044\u3067\u3042\u308b\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u3067\u4ed5\u8a33\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

                    \uff1c\u4ed5\u8a33\u4f8b\uff1e<\/p>\n

                      \n
                    • \u5229\u606f\u306e\u652f\u6255\u65e5\u306f\u307e\u3060\u3060\u304c\u3001\u6c7a\u7b97\u6642\u70b9\u3067\u5229\u606f\u306e\u8a08\u7b97\u671f\u9593\u306f4\u30f6\u6708\u7d4c\u904e\u3057\u3066\u3044\u308b\uff084\u30f6\u6708\u5206\u306e\u5229\u606f\u306f4,000\u5186\u3068\u3059\u308b\uff09<\/li>\n<\/ul>\n

                      \u7d4c\u904e\u5206\u306e\u307f\u672a\u6255\u5229\u606f\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
                      \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/td>\n<\/tr>\n
                      \u652f\u6255\u5229\u606f<\/td>\n4,000<\/td>\n\u672a\u6255\u5229\u606f<\/td>\n4,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      \u306a\u304a\u3001\u672a\u6255\u91d1<\/span>\u306e\u5834\u5408\u306f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f\u5b8c\u4e86\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u6c7a\u7b97\u6642\u306b\u672a\u6255\u5168\u984d\u3092\u3059\u3079\u3066\u672a\u6255\u91d1\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

                      4-4.\u672a\u53ce\u53ce\u76ca\u3000\u3059\u3067\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u305f\u304c\u3001\u4ee3\u91d1\u306e\u53d7\u3051\u53d6\u308a\u304c\u6765\u671f<\/h3>\n

                      \u672a\u53ce\u53ce\u76ca\u306f\u3001\u672c\u6765\u5f53\u671f\u3067\u53d7\u3051\u53d6\u308b\u3079\u304d\u53ce\u76ca\u3067\u3059\u306e\u3067\u3001\u6c7a\u7b97\u6642\u306b\u300c\u672a\u53ce\u53ce\u76ca\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u306e\u3067\u3001\u8cc7\u7523\u52d8\u5b9a\u3067\u3059\u3002<\/p>\n

                      \u4f8b\u3048\u3070\u3001\u4f8b\u3048\u3070\u8cb8\u4ed8\u91d1\u306e\u5229\u606f\u306b\u3064\u3044\u3066\u3001\u534a\u5e74\u306b\u4e00\u5ea6\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u3067\u4ed5\u8a33\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

                      \uff1c\u4ed5\u8a33\u4f8b\uff1e<\/p>\n

                        \n
                      • \u5229\u606f\u306e\u53d7\u53d6\u65e5\u306f\u307e\u3060\u3060\u304c\u3001\u6c7a\u7b97\u6642\u70b9\u3067\u5229\u606f\u306e\u8a08\u7b97\u671f\u9593\u306f4\u30f6\u6708\u7d4c\u904e\u3057\u3066\u3044\u308b\uff084\u30f6\u6708\u5206\u306e\u5229\u606f\u306f4,000\u5186\u3068\u3059\u308b\uff09<\/li>\n<\/ul>\n\n\n\n\n
                        \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/td>\n<\/tr>\n
                        \u672a\u53ce\u53ce\u76ca<\/td>\n4,000<\/td>\n\u53d7\u53d6\u5229\u606f<\/td>\n4,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        5.\u58f2\u4e0a\u539f\u4fa1\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/h2>\n

                        \u58f2\u4e0a\u539f\u4fa1\u306f\u3001\u5358\u7d14\u306b\u5f53\u671f\u4ed5\u5165\u9ad8\u304b\u3089\u8a08\u7b97\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c\u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8\uff0b\u5f53\u671f\u4ed5\u5165\u9ad8\uff0d\u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8<\/strong>\u300d\u306b\u3088\u3063\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n

                        \n

                        \u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u5f0f\u3000\u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8\uff0b\u5f53\u671f\u4ed5\u5165\u9ad8\uff0d\u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8<\/p>\n<\/div>\n

                        \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306b\u304a\u3044\u3066\u306f\u3001\u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8\u3092\u8cbb\u7528\u306b\u3001\u671f\u672b\u68da\u5378\u91d1\u984d\u3092\u8cc7\u7523\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n

                        \uff1c\u4ed5\u8a33\u4f8b\uff1e<\/p>\n

                          \n
                        • \u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8\u304c15\u4e07\u5186\u3067\u3001\u5f53\u671f\u4ed5\u5165\u9ad8\u304c90\u4e07\u5186\u3001\u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8\u304c10\u4e07\u5186<\/li>\n<\/ul>\n\n\n\n\n\n
                          \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/td>\n<\/tr>\n
                          \u4ed5\u5165\u9ad8<\/td>\n150,000<\/td>\n\u5546\u54c1<\/td>\n150,000<\/td>\n<\/tr>\n
                          \u5546\u54c1<\/td>\n100,000<\/td>\n\u4ed5\u5165\u9ad8<\/td>\n100,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                          \u58f2\u4e0a\u539f\u4fa1\u306f15\u4e07\u5186\uff0b90\u4e07\u5186\uff0d10\u4e07\u5186\uff1d95\u4e07\u5186<\/strong>\u3067\u3059\u3002\u307e\u305f\u3001<\/span>\u5f53\u671f\u4ed5\u5165\u9ad8\u306b\u95a2\u3057\u3066\u306f\u671f\u4e2d\u306b\u4ed5\u8a33\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n

                          6.\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/h2>\n

                          \u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u3001\u7d4c\u904e\u5e74\u6570\u306b\u5fdc\u3058\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u5206\u5272\u8a08\u4e0a\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4ed5\u8a33\u65b9\u6cd5\u306b\u306f\u3001\u76f4\u63a5\u6cd5<\/strong>\u3068\u9593\u63a5\u6cd5<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

                          \n
                            \n
                          • \u76f4\u63a5\u6cd5
                            \n\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u76f4\u63a5\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u6e1b\u984d\u3059\u308b<\/li>\n
                          • \u9593\u63a5\u6cd5
                            \n\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u3044\u3046\u8cc7\u7523\u63a7\u9664\u79d1\u76ee\u3092\u4f7f\u7528\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306b\u96c6\u8a08\u3057\u3066\u3001\u9593\u63a5\u7684\u306b\u8cc7\u7523\u3088\u308a\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u5408\u8a08\u984d\u3092\u6e1b\u984d\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n

                            \u3067\u306f\u3001\u6a5f\u68b0\u8a2d\u5099\u306b\u5bfe\u3057\u306680,000\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3067\u3001\u4ed5\u8a33\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

                            \uff1c\u4ed5\u8a33\u4f8b\uff1a\u76f4\u63a5\u6cd5\uff1e<\/p>\n

                            \u56fa\u5b9a\u8cc7\u7523\u304b\u3089\u76f4\u63a5\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u6e1b\u984d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
                            \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/td>\n<\/tr>\n
                            \u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n80,000<\/td>\n\u6a5f\u68b0\u8a2d\u5099<\/td>\n80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                            \uff1c\u4ed5\u8a33\u4f8b\uff1a\u9593\u63a5\u6cd5\uff1e<\/p>\n

                            \u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u96c6\u8a08\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
                            \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/td>\n<\/tr>\n
                            \u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n80,000<\/td>\n\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                            7.\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/h2>\n

                            \u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u3042\u3089\u304b\u3058\u3081\u8cb8\u3057\u5012\u308c\u306e\u640d\u5931\u984d\u3092\u4e88\u6e2c\u3057\u3001\u8a08\u4e0a\u3057\u3066\u304a\u304f\u3082\u306e\u3067\u3059\u3002\u8a08\u7b97\u65b9\u6cd5\u306f\u4e00\u62ec\u8a55\u4fa1<\/strong>\u3068\u3001\u500b\u5225\u8a55\u4fa1<\/strong>\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

                            \n
                              \n
                            • \u4e00\u62ec\u8a55\u4fa1
                              \n\u300c\u671f\u672b\u306e\u50b5\u6a29\u984d \u300d\u306b\u6240\u5b9a\u306e\u7e70\u5165\u7387\uff08\u203b\uff09\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3059\u308b\u65b9\u6cd5<\/li>\n
                            • \u500b\u5225\u8a55\u4fa1
                              \n\u50b5\u6a29\u3054\u3068\u306e\u8a55\u4fa1\u3067\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3002\u53d6\u5f15\u5148\u304c\u66f4\u751f\u624b\u7d9a\u958b\u59cb\u306e\u7533\u7acb\u3066\u3084\u66f4\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306a\u3069\u3092\u53d7\u3051\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u3001\u6240\u5b9a\u306e\u5834\u5408\u306b\u9078\u629e\u53ef\u80fd<\/li>\n<\/ul>\n

                              \u203b\u5b9f\u7e3e\u7e70\u5165\u7387\u3068\u6cd5\u5b9a\u7e70\u5165\u7387\u304c\u3042\u308a\u307e\u3059\u3002\u4e21\u65b9\u3092\u8a08\u7b97\u3057\u3001\u9ad8\u304f\u306a\u308b\u65b9\u3092\u9078\u629e\u53ef\u80fd\u3067\u3059\u3002<\/span><\/div>\n

                              \u8cb8\u3057\u5012\u308c\u30ea\u30b9\u30af\u304c\u7279\u306b\u9ad8\u3044\u50b5\u6a29\u306f\u500b\u5225\u8a55\u4fa1\u306e\u65b9\u304c\u5b89\u5fc3\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u500b\u5225\u306b\u7b97\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u5f15\u5f53\u91d1\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u4e8b\u60c5\u304c\u306a\u3044\u9650\u308a\u306f\u3001\u4e00\u62ec\u8a55\u4fa1\u3092\u9078\u629e\u3059\u308b\u306e\u304c\u4e00\u822c\u7684<\/span>\u3067\u3059\u3002<\/p>\n

                              \uff1c\u4ed5\u8a33\u4f8b\uff1e<\/p>\n

                              \u30fb\u4e00\u62ec\u8a55\u4fa1\u306b\u3088\u308a\u3001100,000\u5186\u3092\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/p>\n\n\n\n\n
                              \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9\u200b<\/strong><\/td>\n<\/td>\n<\/tr>\n
                              \u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d<\/td>\n100,000<\/td>\n\u8cb8\u5012\u5f15\u5f53\u91d1<\/td>\n100,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                              8.\u6709\u4fa1\u8a3c\u5238\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/h2>\n

                              \u671f\u672b\u6642\u70b9\u306e\u8a55\u4fa1\u984d\u306b\u5fdc\u3058\u305f\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u671f\u9996\u3068\u671f\u672b\u306e\u8a55\u4fa1\u984d\u3092\u6bd4\u8f03\u3057\u3001\u30d7\u30e9\u30b9\u306b\u5909\u52d5\u3057\u3066\u3044\u308c\u3070\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u76ca\u3092\u3001\u30de\u30a4\u30ca\u30b9\u306e\u5909\u52d5\u3067\u3042\u308c\u3070\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u640d\u3067\u8abf\u6574\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u6642\u4fa1\u306e\u8a55\u4fa1\u66ff\u3048<\/strong>\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n

                              \uff1c\u4ed5\u8a33\u4f8b\uff1e<\/p>\n

                                \n
                              • \u53d6\u5f97\u4fa1\u984d\u304c50,000\u5186\u3060\u3063\u305f\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u984d\u304c20,000\u5186\u306b\u4e0b\u843d\u3002\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<\/ul>\n

                                \u3053\u306e\u5834\u5408\u306f\u3001\u640d\u5931\u5206\u3060\u3051\u6709\u4fa1\u8a3c\u5238\u3092\u6e1b\u5c11\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n\n
                                \u501f\u65b9<\/strong><\/td>\n<\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/td>\n<\/tr>\n
                                \u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u640d\u76ca<\/td>\n30,000<\/td>\n\u6709\u4fa1\u8a3c\u5238<\/td>\n30,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                \u8a55\u4fa1\u984d\u304c\u4e0a\u6607\u3057\u305f\u5834\u5408\u306f\u6709\u4fa1\u8a3c\u5238\u3092\u501f\u65b9\u3001\u6709\u4fa1\u8a3c\u5238\u640d\u76ca\u3092\u8cb8\u65b9\u306b\u3057\u3066\u8a55\u4fa1\u66ff\u3048\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

                                9.\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u6210\u529f\u3055\u305b\u308b\u30dd\u30a4\u30f3\u30c8<\/h2>\n

                                \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u7121\u99c4\u306a\u304f\u884c\u3046\u30dd\u30a4\u30f3\u30c8\u3092\uff13\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

                                9-1.\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u3067\u4eba\u7684\u30df\u30b9\u3092\u65e9\u671f\u767a\u898b\u3059\u308b<\/h3>\n

                                \u671f\u4e2d\u306e\u4ed5\u8a33\u3068\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306f\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u3092\u3057\u307e\u3057\u3087\u3046\u3002\u3069\u3093\u306a\u306b\u614e\u91cd\u306b\u884c\u3063\u3066\u3082\u3001\u4eba\u7684\u30df\u30b9\u306e\u53ef\u80fd\u6027\u306f\u30bc\u30ed\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u30df\u30b9\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u4e00\u756a\u6016\u3044\u306e\u306f\u3001\u30df\u30b9\u306b\u6c17\u304c\u4ed8\u304b\u305a\u653e\u7f6e\u3055\u308c\u3066\u3057\u307e\u3046\u3053<\/span>\u3068\u3067\u3059\u3002\u8907\u6570\u306e\u76ee\u3067\u30c1\u30a7\u30c3\u30af\u3057\u3066\u30df\u30b9\u3092\u65e9\u671f\u767a\u898b\u3067\u304d\u308c\u3070\u3001\u30ea\u30ab\u30d0\u30ea\u30fc\u3082\u3057\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n

                                \u307e\u305f\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306f\u671f\u4e2d\u306e\u4ed5\u8a33\u3092\u571f\u53f0\u3068\u3057\u305f\u4ed5\u8a33\u306a\u306e\u3067\u3001\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u306e\u969b\u306f\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3060\u3051\u3067\u306a\u304f\u3001\u671f\u4e2d\u306e\u4ed5\u8a33\u306b\u3082\u6ce8\u610f\u3092\u6255\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

                                9-2.\u524d\u671f\u6bd4\u8f03\u3067\u8a08\u4e0a\u6f0f\u308c\u3092\u9632\u6b62\u3059\u308b<\/h3>\n

                                \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306e\u8a08\u4e0a\u6f0f\u308c\u3092\u9632\u6b62\u3059\u308b\u52b9\u679c\u7684\u306a\u65b9\u6cd5\u304c\u3001\u524d\u671f\u6bd4\u8f03\u3067\u3059\u3002\u524d\u671f\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u78ba\u8a8d\u3057\u3066\u3001\u540c\u69d8\u306e\u624b\u9806\u3092\u884c\u3063\u305f\u308a\u6570\u5b57\u3092\u6bd4\u8f03\u3057\u306a\u304c\u3089\u4e56\u96e2\u306e\u5927\u304d\u3044\u3068\u3053\u308d\u306f\u306a\u3044\u304b\u3092\u8abf\u3079\u307e\u3059\u3002\u524d\u671f\u3068\u9805\u76ee\u304c\u540c\u3058\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u52b9\u7387\u7684\u306b\u6f0f\u308c\u3092\u63a2\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n

                                9-3.\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n

                                \u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u3001\u304a\u304b\u3057\u306a\u4ed5\u8a33\u306e\u3068\u304d\u306b\u30c1\u30a7\u30c3\u30af\u30de\u30fc\u30af\u304c\u5165\u3063\u305f\u308a\u3001\u6c17\u306b\u306a\u308b\u52d8\u5b9a\u79d1\u76ee\u3092\u7c21\u5358\u306b\u691c\u7d22\u3067\u304d\u308b\u7b49\u3068\u3044\u3063\u305f\u6a5f\u80fd\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6a5f\u80fd\u3092\u4f7f\u3044\u3053\u306a\u3059\u3053\u3068\u3067\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306e\u52b9\u7387\u3092\u9ad8\u3081<\/span>\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

                                \u307e\u305f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u591a\u304f\u306f\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3088\u3063\u3066\u6cd5\u6539\u6b63\u306b\u9069\u5b9c\u5bfe\u5fdc\u3057\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304c\u66f4\u65b0\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u53e4\u3044\u6cd5\u4ee4\u3067\u8aa4\u3063\u305f\u51e6\u7406\u3092\u3057\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u3092\u8efd\u6e1b<\/span>\u3067\u304d\u307e\u3059\u3002<\/p>\n

                                10.\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u304c\u7d42\u308f\u3063\u305f\u3089\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3078<\/h2>\n

                                \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3078\u306e\u8ee2\u8a18\u3084\u7cbe\u7b97\u8868\u306e\u4f5c\u6210\u3092\u884c\u3044\u3001\u554f\u984c\u304c\u306a\u3044\u304b\u6700\u7d42\u78ba\u8a8d\u3092\u3057\u307e\u3059\u3002\u305d\u3053\u3067\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u3001\u30b4\u30fc\u30eb\u306e\u6c7a\u7b97\u66f8\u4f5c\u6210\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n

                                \u306a\u304a\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3067\u7e70\u308a\u5ef6\u3079\u3057\u305f\u308a\u8a55\u4fa1\u66ff\u3048\u3057\u305f\u308a\u3057\u305f\u53ce\u76ca\u3084\u8cbb\u7528\u306f\u3001\u7fcc\u671f\u9996\u306b\u5143\u306b\u623b\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u300c\u518d\u632f\u66ff\u306e\u4ed5\u8a33<\/strong>\u300d\u3068\u547c\u3070\u308c\u308b\u4ed5\u8a33\u3067\u3059\u3002\u6c7a\u7b97\u306f\u3072\u3068\u3064\u306e\u30b4\u30fc\u30eb\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u6c7a\u7b97\u304c\u7d42\u308f\u3063\u3066\u3082\u4ed5\u8a33\u4f5c\u696d\u306f\u7d9a\u304f\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

                                11.\u6c7a\u7b97\u6574\u7406\u306e\u304a\u60a9\u307f\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n

                                \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3084\u4e8b\u696d\u5f62\u614b\u306b\u3088\u3063\u3066\u4ed5\u8a33\u91cf\u3084\u4ed5\u8a33\u5185\u5bb9\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5e74\u306b1\u56de\u306e\u4f5c\u696d\u306a\u306e\u3067\u3001\u6163\u308c\u308b\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

                                \u307e\u305f\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u304d\u3063\u304b\u3051\u3068\u3057\u3066\u671f\u4e2d\u306e\u4ed5\u8a33\u306b\u30df\u30b9\u304c\u591a\u304f\u898b\u3064\u304b\u308b\u3068\u3001\u60f3\u5b9a\u4ee5\u4e0a\u306e\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3084\u6c7a\u7b97\u6574\u7406\u306b\u304a\u60a9\u307f\u306e\u969b\u306f\u3001\u591a\u69d8\u306a\u76f8\u8ac7\u5b9f\u7e3e\u3092\u6301\u3064\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong>\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n

                                \u306a\u304a\u3001\u672c\u6587\u4e2d\u3067\u3082\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306f\u671f\u4e2d\u306e\u4ed5\u8a33\u304c\u571f\u53f0<\/span>\u3067\u3059\u3002\u6c7a\u7b97\u9593\u8fd1\u3067\u306f\u306a\u304f\u3001\u65e9\u3044\u6bb5\u968e\u3067\u306e\u3054\u76f8\u8ac7\u30fb\u9867\u554f\u5951\u7d04\u306e\u3054\u691c\u8a0e<\/strong>\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n

                                12.\u307e\u3068\u3081\u3000\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306f\u6c7a\u7b97\u66f8\u4f5c\u6210\u306e\u8981<\/h2>\n

                                \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u4e01\u5be7\u306b\u884c\u3046\u3053\u3068\u3067\u3001\u671f\u4e2d\u306e\u4ed5\u8a33\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u6642\u3067\u3082\u3001\u4fee\u6b63\u3057\u306a\u304c\u3089\u6c7a\u7b97\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u6b63\u78ba\u306a\u4ed5\u8a33\u3092\u884c\u3048\u307e\u3059\u3057\u3001\u4f5c\u696d\u30b9\u30d4\u30fc\u30c9\u306e\u5411\u4e0a\u306b\u3082\u5bc4\u4e0e\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

                                \u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3078\u306e\u82e6\u624b\u610f\u8b58\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3001\u672c\u8a18\u4e8b\u3067\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3078\u306e\u77e5\u8b58\u3092\u6df1\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

                                \u65e5\u3005\u306e\u4ed5\u8a33\u3092\u6b63\u3057\u304f\u884c\u3063\u3066\u3044\u308b\u306e\u306b\u306a\u305c\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u304c\u5fc5\u8981\u306a\u306e\u304b\u3001\u7591\u554f\u3092\u6301\u3064\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3044\u304f\u3089\u6b63\u3057\u3044\u4ed5\u8a33\u3092\u884c\u3063\u3066\u3044\u3066\u3082\u3001\u4e8b\u696d\u5e74\u5ea6\u3092\u307e\u305f\u3050\u7d4c\u8cbb\u3084\u58f2\u4e0a\u767a\u751f\u304c\u3042\u308b\u3068\u671f\u4e2d\u306e\u4ed5\u8a33\u5e33\u3068\u6c7a\u7b97\u6642\u306e\u91d1\u984d\u306b […]<\/p>\n","protected":false},"author":12,"featured_media":643,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-journalize"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=644"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/644\/revisions"}],"predecessor-version":[{"id":1685,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/644\/revisions\/1685"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/643"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}