{"id":663,"date":"2025-02-14T10:00:59","date_gmt":"2025-02-14T01:00:59","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=663"},"modified":"2025-10-27T12:53:54","modified_gmt":"2025-10-27T03:53:54","slug":"suspense-payment","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/suspense-payment","title":{"rendered":"\u4eee\u6255\u91d1\u3068\u306f\uff1f\u52d8\u5b9a\u79d1\u76ee\u306e\u4eee\u6255\u91d1\u306e\u4ed5\u8a33\u4f8b\u3092\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-size: 12pt; color: #000000;\">\u7d4c\u7406\u696d\u52d9\u306b\u643a\u308f\u3063\u3066\u3044\u308b\u3068\u3001\u300c\u4eee\u6255\u91d1\u300d\u306e\u53d6\u308a\u6271\u3044\u306b\u60a9\u3093\u3060\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<br 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color: #000000;\">\u7d4c\u7406\u696d\u52d9\u3067\u306f\u3001<strong>\u300c\u4eee\u6255\u91d1\u300d\u300c\u524d\u6255\u91d1\u300d\u300c\u7acb\u66ff\u91d1\u300d<\/strong>\u3068\u3044\u3063\u305f\u52d8\u5b9a\u79d1\u76ee\u304c\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002 \u3053\u308c\u3089\u306f\u4f3c\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u7528\u9014\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u610f\u5473\u5408\u3044\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><\/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: middle; width: 11.5885%; background-color: #f7da64; text-align: center;\">\n<div style=\"text-align: center;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: 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style=\"text-align: center;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #000000;\">\u524d\u6255\u91d1<\/span><\/strong><\/span><\/div>\n<\/td>\n<td style=\"vertical-align: top; width: 30.4688%;\"><span style=\"font-size: 12pt; color: #000000;\">\u78ba\u5b9a\u3057\u305f\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u3001\u4e8b\u524d\u306b\u652f\u6255\u3063\u305f\u304a\u91d1<\/span><\/td>\n<td style=\"vertical-align: top; width: 42.8288%;\"><span style=\"font-size: 12pt; color: #000000;\">\u5546\u54c1\u306e\u8cfc\u5165\u306b\u969b\u3057\u3066\u3001\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u524d\u6255\u3044\u3059\u308b\u5834\u5408\u306b\u4f7f\u7528<\/span><\/td>\n<td style=\"vertical-align: top; width: 14.93%;\"><span style=\"font-size: 12pt; color: #000000;\">\u8cc7\u7523(\u501f\u65b9)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 11.5885%; background-color: #fba026; text-align: center;\">\n<div style=\"text-align: center;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #000000;\">\u7acb\u66ff\u91d1<\/span><\/strong><\/span><\/div>\n<\/td>\n<td style=\"vertical-align: top; width: 30.4688%;\"><span style=\"font-size: 12pt; color: #000000;\">\u4ed6\u4eba\u304c\u8ca0\u62c5\u3059\u3079\u304d\u8cbb\u7528\u3092\u4e00\u6642\u7684\u306b\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u305f\u304a\u91d1<\/span><\/td>\n<td style=\"vertical-align: top; width: 42.8288%;\"><span style=\"font-size: 12pt; color: #000000;\">\u793e\u54e1\u3084\u53d6\u5f15\u5148\u304c\u6255\u3046\u3079\u304d\u8cbb\u7528\u3092\u3001\u5148\u306b\u4f1a\u793e\u5074\u304c<\/span><span style=\"font-size: 12pt; color: #000000;\">\u6255\u3063\u305f\u5834\u5408\u306b\u4f7f\u7528<\/span><\/td>\n<td style=\"vertical-align: top; width: 14.93%;\"><span style=\"font-size: 12pt; color: #000000;\">\u8cc7\u7523(\u501f\u65b9)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>3.\u4eee\u6255\u91d1\u306e\u5b9f\u969b\u306e\u4ed5\u8a33\u4f8b\u3092\u89e3\u8aac<\/h2>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u300c\u4eee\u6255\u91d1\u300d\u306f\u3001\u4e00\u6642\u7684\u306b\u652f\u51fa\u3055\u308c\u305f\u91d1\u984d\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3042\u308a\u3001<strong>\u5177\u4f53\u7684\u306a\u652f\u51fa\u5185\u5bb9\u304c\u78ba\u5b9a\u3057\u305f\u5f8c\u306b\u3001\u9069\u5207\u306a\u52d8\u5b9a\u79d1\u76ee<\/strong><strong>\u3078\u306e\u632f\u308a\u66ff\u3048\u3092\u884c\u3044\u307e\u3059\u3002<\/strong>\u52d8\u5b9a\u79d1\u76ee\u306e\u610f\u5473\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u6b63\u3057\u3044\u632f\u308a\u66ff\u3048\u3092\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u3092\u3044\u304f\u3064\u304b\u6319\u3052\u307e\u3057\u305f\u3002<\/span><\/p>\n<h3>3-1.\u4eee\u6255\u91d1\u3092\u652f\u51fa\u3057\u305f\u6642\u306e\u4f8b<\/h3>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u793e\u54e1\u304c\u51fa\u5f35\u306b\u884c\u304f\u305f\u3081\u3001\u4f1a\u793e\u304b\u308910\u4e07\u5186\u3092\u4eee\u6255\u91d1\u3068\u3057\u3066\u6e21\u3057\u307e\u3057\u305f\u3002<\/span><\/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 colspan=\"2\" style=\"vertical-align: top; background-color: #54acd2; text-align: center;\"><span style=\"font-size: 12pt; color: #000000;\">\u501f\u65b9<\/span><\/td>\n<td colspan=\"2\" style=\"vertical-align: top; background-color: #54acd2; text-align: center;\"><span style=\"font-size: 12pt; color: #000000;\">\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\"><span style=\"font-size: 12pt; color: #000000;\">\u4eee\u6255\u91d1<\/span><\/td>\n<td style=\"vertical-align: top; text-align: right;\"><span style=\"font-size: 12pt; color: #000000;\">100,000\u5186<\/span><\/td>\n<td style=\"vertical-align: middle;\"><span style=\"font-size: 12pt; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: top; text-align: right; background-color: #ffffff;\"><span style=\"font-size: 12pt; color: #000000;\">100,000\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>3-2.\u4eee\u6255\u91d1\u304c\u8db3\u308a\u306a\u304b\u3063\u305f\u6642\u306e\u4f8b<\/h3>\n<div align=\"left\"><span style=\"font-size: 12pt; color: #000000;\">\u51fa\u5f35\u5f8c\u3001\u793e\u54e1\u304c\u9818\u53ce\u66f8\u3092\u6301\u53c2\u3057\u3066\u7cbe\u7b97\u3057\u305f\u3068\u3053\u308d\u3001\u5b9f\u969b\u306e\u8cbb\u7528\u306f12\u4e07\u5186\u3067\u4eee\u6255\u91d1\u306e10\u4e07\u5186\u3067\u306f\u8db3\u308a\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u4e0d\u8db3\u5206\uff12\u4e07\u5186\u306f\u5f93\u696d\u54e1\u304c\u81ea\u5df1\u8ca0\u62c5\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u4f1a\u793e\u304c\u305d\u306e\u5206\u3092\u8ffd\u52a0\u3067\u652f\u6255\u3044\u307e\u3059\u3002<\/span><\/div>\n<div align=\"left\"><\/div>\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 colspan=\"2\" style=\"vertical-align: top; background-color: #54acd2;\">\n<div style=\"text-align: center;\"><span style=\"font-size: 12pt;\">\u501f\u65b9<\/span><\/div>\n<\/td>\n<td colspan=\"2\" style=\"vertical-align: top; background-color: #54acd2;\">\n<div style=\"text-align: center;\"><span style=\"font-size: 12pt;\">\u8cb8\u65b9<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 19.5573%;\"><span style=\"font-size: 12pt; color: #000000;\">\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/span><\/td>\n<td style=\"vertical-align: middle; width: 34.0885%;\">\n<div style=\"text-align: right;\"><span style=\"font-size: 12pt; color: #000000;\">120,000\u5186<\/span><\/div>\n<\/td>\n<td style=\"vertical-align: middle; text-align: left;\"><span style=\"font-size: 12pt; color: #000000;\">\u4eee\u6255\u91d1<\/span><br \/>\n<span style=\"font-size: 12pt; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: middle;\">\n<div style=\"text-align: right;\"><span style=\"font-size: 12pt; color: #000000;\">100,000\u5186<\/span><\/div>\n<div style=\"text-align: right;\"><span style=\"font-size: 12pt; color: #000000;\">20,000\u5186<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>3-3.\u4eee\u6255\u91d1\u304c\u4f59\u3063\u305f\u6642\u306e\u4f8b<\/h3>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u51fa\u5f35\u5f8c\u3001\u793e\u54e1\u304c\u9818\u53ce\u66f8\u3092\u6301\u53c2\u3057\u3066\u7cbe\u7b97\u3057\u305f\u3068\u3053\u308d\u3001\u5b9f\u969b\u306e\u8cbb\u7528\u306f\uff18\u4e07\u5186\u3067\u4eee\u6255\u91d1\u306e10\u4e07\u5186\u3067\u306f\u4f59\u308a\u304c\u51fa\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u5dee\u984d\u306e\uff12\u4e07\u5186\u5206\u306f\u73fe\u91d1\u3068\u3057\u3066\u4f1a\u793e\u3078\u8fd4\u91d1\u3057\u307e\u3057\u305f\u3002<\/span><\/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 colspan=\"2\" style=\"vertical-align: top; background-color: #54acd2;\">\n<div style=\"text-align: center;\"><span style=\"font-size: 12pt; color: #000000;\">\u501f\u65b9<\/span><\/div>\n<\/td>\n<td colspan=\"2\" style=\"vertical-align: top; background-color: #54acd2;\">\n<div style=\"text-align: center;\"><span style=\"font-size: 12pt; color: #000000;\">\u8cb8\u65b9<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\"><span style=\"font-size: 12pt; color: #000000;\">\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/span><br \/>\n<span style=\"font-size: 12pt; color: #000000;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"vertical-align: middle;\">\n<div style=\"text-align: right;\"><span style=\"font-size: 12pt; color: #000000;\">80,000\u5186<\/span><\/div>\n<div style=\"text-align: right;\"><span style=\"font-size: 12pt; color: #000000;\">20,000\u5186<\/span><\/div>\n<\/td>\n<td style=\"vertical-align: middle;\"><span style=\"font-size: 12pt; color: #000000;\">\u4eee\u6255\u91d1<\/span><\/td>\n<td style=\"vertical-align: middle;\">\n<div style=\"text-align: right;\"><span style=\"font-size: 12pt; color: #000000;\">100,000\u5186<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u9069\u5207\u306a\u632f\u308a\u66ff\u3048\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u6b63\u78ba\u306a\u7d4c\u8cbb\u8a08\u4e0a\u3068\u4f1a\u8a08\u51e6\u7406\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u5dee\u984d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3082\u3001\u901f\u3084\u304b\u306b\u7cbe\u7b97\u3059\u308b\u3053\u3068\u304c\u6b63\u3057\u3044\u5e33\u7c3f\u7ba1\u7406\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2>4.\u4eee\u6255\u91d1\u3092\u4ed5\u8a33\u3057\u305f\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u300c\u4eee\u6255\u91d1\u300d\u306f\u3001\u76ee\u7684\u304c\u78ba\u5b9a\u3057\u306a\u3044\u4e00\u6642\u7684\u306a\u652f\u51fa\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<span class=\"f-marker-y\"><strong>\u305d\u306e\u6027\u8cea\u306f\u300c\u4e00\u6642\u7684\u300d\u306a\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u7ba1\u7406\u304c<\/strong><\/span><span class=\"f-marker-y\"><strong>\u304a\u308d\u305d\u304b\u306b\u306a\u308b\u3068\u4f1a\u8a08\u4e0a\u306e\u4e0d\u6574\u5408\u3084\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059<\/strong><\/span>\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u672c\u7ae0\u3067\u306f\u3001\u4eee\u6255\u91d1\u3092\u4ed5\u8a33\u3057\u305f\u969b\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u89b3\u70b9\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3>4-1.\u6c7a\u7b97\u307e\u3067\u306b\u4eee\u6255\u91d1\u306e\u5185\u5bb9\u3092\u78ba\u5b9a\u3055\u305b\u308b<\/h3>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\"><span class=\"f-marker-y\"><strong>\u4eee\u6255\u91d1\u3092\u4ed5\u8a33\u3057\u305f\u969b\u306f\u3001\u6c7a\u7b97\u307e\u3067\u306b\u305d\u306e\u5185\u5bb9\u3092\u78ba\u5b9a\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong><\/span>\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001<\/span><strong>\u7a0e\u52d9\u8abf\u67fb\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u7591\u5ff5\u3092\u6301\u305f\u308c\u308b\u30ea\u30b9\u30af<\/strong><strong>\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong><span style=\"color: #000000;\">\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u3082\u3057\u3001\u793e\u54e1\u306e\u51fa\u5f35\u8cbb\u7528\u3068\u3057\u3066\u4eee\u6255\u91d1\u3092\u652f\u51fa\u3057\u305f\u5f8c\u306b\u7cbe\u7b97\u3092\u9069\u5207\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u3001\u6c7a\u7b97\u6642\u3082\u300c\u4eee\u6255\u91d1\u300d\u3068\u3057\u3066\u6b8b\u308a\u7d9a\u3051\u307e\u3059\u3002\u3053\u306e\u72b6\u6cc1\u3092\u7a0e\u52d9\u7f72\u306f\u300c\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u3084\u8cb8\u4ed8\u91d1\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u7591\u3044\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306a\u3069\u306e\u4e0d\u8db3\u3092\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u307e\u305f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306f\u300c\u4eee\u6255\u91d1\u304c\u591a\u304f\u3001\u8cc7\u91d1\u304c\u793e\u5916\u306b\u6d41\u51fa\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u4e0d\u5be9\u306b\u601d\u308f\u308c\u3001\u8cc7\u91d1\u306e\u8fd4\u6e08\u80fd\u529b\u306b\u5bfe\u3057\u7591\u5ff5\u3092\u6301\u305f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u3001<\/span><strong>\u4eee\u6255\u91d1\u306f\u6642\u9593\u304c\u7d4c\u3064\u307b\u3069<\/strong><strong>\u5185\u5bb9\u3084\u91d1\u984d\u306e\u78ba\u8a8d\u304c\u56f0\u96e3<\/strong><span style=\"color: #000000;\">\u306b\u306a\u308a\u3001\u6b63\u78ba\u306a\u51e6\u7406\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<\/span><span style=\"color: #e25041;\"><strong><span class=\"f-marker-y\">\u4eee\u6255\u91d1\u306f\u5185\u5bb9\u304c\u78ba\u5b9a\u3057\u305f<\/span><\/strong><strong><span class=\"f-marker-y\">\u3089\u3001\u3059\u3050\u306b\u9069<\/span><\/strong><strong><span class=\"f-marker-y\">\u5207\u306a\u79d1\u76ee\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059<\/span><\/strong><\/span><span style=\"color: #000000;\">\u3002\u9045\u304f\u3068\u3082\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u306f\u5fc5\u305a\u78ba\u5b9a\u3057\u3001\u9069\u5207\u306a\u51e6\u7406\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n<h3>4-2.\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u306e\u4fdd\u7ba1\u3068\u7ba1\u7406\u3092\u5fb9\u5e95\u3059\u308b<\/h3>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\"><strong><span class=\"f-marker-y\">\u4eee\u6255\u91d1\u306e\u7a0e\u52d9\u51e6\u7406\u3067\u306f\u3001\u300c\u4f55\u306b\u3044\u304f\u3089\u4f7f\u3063\u305f\u306e\u304b\u300d\u3092\u8a3c\u660e\u3067\u304d\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059<\/span><\/strong>\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<strong>\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc<\/strong><\/span><span style=\"color: #000000;\"><strong>\u30c8\u306a\u3069<\/strong><\/span><strong>\u306e\u7ba1\u7406\u3092\u3059\u308b<\/strong>\u3053\u3068\u304c\u5927\u5207<span style=\"color: #000000;\">\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/span><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u3053\u306e\u7ba1\u7406\u306b\u3088\u308a\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u3082\u3057\u3001\u9818\u53ce\u66f8\u306e\u7ba1\u7406\u3092\u6020\u3063\u305f\u308a\u4eee\u6255\u91d1\u306e\u307e\u307e\u51e6\u7406\u3092\u653e\u7f6e\u3057\u305f\u308a\u3059\u308c\u3070\u3001\u7a0e\u52d9\u7f72\u306b<strong>\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305a\u3001<\/strong><strong>\u8ffd\u52a0\u306e\u7a0e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a<\/strong><strong>\u307e\u3059<\/strong>\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u4eee\u6255\u91d1\u306e\u7a0e\u52d9\u51e6\u7406\u3067\u306f\u8a3c\u6191\u306e\u7ba1\u7406\u3084\u4f7f\u7528\u76ee\u7684\u306e\u660e\u78ba\u5316\u3092\u5fb9\u5e95\u3057\u3001\u65e9\u3081\u306b\u7cbe\u7b97\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/p>\n<h3>4-3.\u6d88\u8cbb\u7a0e\u306f\u5185\u5bb9\u78ba\u5b9a\u5f8c\u306b\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"font-size: 12pt; color: #000000;\"><span class=\"f-marker-y\"><strong>\u4eee\u6255\u91d1\u3092\u652f\u51fa\u3059\u308b\u969b\u306e\u6d88\u8cbb\u7a0e\u8a08\u7b97\u306f\u3001\u652f\u6255\u3044\u5185\u5bb9\u304c\u78ba\u5b9a\u3057\u3066\u304b\u3089\u884c\u3044\u307e\u3059<\/strong><\/span>\u3002<br \/>\n\u4eee\u6255\u91d1\u3068\u306f\u3001\u652f\u51fa\u306e\u76ee\u7684\u3084\u91d1\u984d\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u4e2d\u3067\u652f\u51fa\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u4eee\u6255\u91d1\u3092\u652f\u51fa\u3057\u305f\u6642\u70b9\u3067\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u3057\u307e\u3046\u3068\u8aa4\u308a\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u304c\u3042<\/strong><strong>\u308a\u307e\u3059<\/strong>\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u3057\u305f\u304c\u3063\u3066\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u5fc5\u305a\u652f\u51fa\u5185\u5bb9\u78ba\u5b9a\u5f8c\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u652f\u51fa\u5185\u5bb9\u304c\u78ba\u5b9a\u3057\u305f\u3089\u3001\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u3092\u3082\u3068\u306b<strong><span class=\"f-marker-y\">\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u300d<\/span><\/strong>\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u3066\u6d88\u8cbb\u7a0e\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u610f\u8b58\u3059\u308b\u3053\u3068\u3067\u3001\u8a18\u5e33\u30df\u30b9\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3>4-4.\u7ba1\u7406\u53f0\u5e33\u3067\u4eee\u6255\u91d1\u8a18\u9332\u6f0f\u308c\u3092\u9632\u3050<\/h3>\n<p><span style=\"font-size: 12pt; color: #000000;\"><span class=\"f-marker-y\"><strong>\u4eee\u6255\u91d1\u306e\u7ba1\u7406\u3067\u306f\u3001\u8a18\u9332\u6f0f\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u7ba1\u7406\u53f0\u5e33\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059<\/strong><\/span>\u3002<br \/>\n<strong>\u4eee\u6255\u91d1\u306f\u8907\u6570\u306e\u53d6\u5f15\u304c\u540c\u6642\u9032\u884c\u3057\u305f\u308a\u3001<\/strong><strong>\u7cbe\u7b97\u3092\u5fd8\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u8a18\u9332\u6f0f\u308c\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u307e\u305f\u3001\u4e0d\u6b63\u5229\u7528\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u7ba1\u7406\u3067\u304d\u308b\u4ed5\u7d44\u307f\u304c\u5fc5\u8981\u3067\u3059\u3002<strong>\u7ba1\u7406\u53f0\u5e33\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u767a\u751f\u65e5\u30fb\u91d1\u984d\u30fb\u7528\u9014\u30fb\u7cbe\u7b97\u72b6\u6cc1\u304c\u8a18\u9332\u3055\u308c\u3001\u554f\u984c\u304c\u3042\u3063\u305f\u5834\u5408\u3082\u8ffd\u8de1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u7d4c\u7406\u306e\u900f\u660e\u6027\u304c\u9ad8\u307e\u308a\u3001\u8a18\u9332\u6f0f\u308c\u3084\u4e0d\u6b63\u304c\u9632\u6b62\u3055\u308c\u3001\u52b9\u7387\u7684\u306a\u7ba1\u7406\u4f53\u5236\u3092\u4f5c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3>4-5.\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u8907\u6570\u4eba\u3067\u4f5c\u308b<\/h3>\n<p><span style=\"font-size: 12pt; color: #000000;\"><span class=\"f-marker-y\"><strong>\u4eee\u6255\u91d1\u306f\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u8907\u6570\u4eba\u3067\u4f5c\u308a\u3001\u30df\u30b9\u306e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u5927\u5207\u3067\u3059<\/strong><\/span>\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #000000;\">\u4eee\u6255\u91d1\u306f\u3001\u91d1\u984d\u304c\u5c0f\u3055\u3044\u5834\u5408\u3067\u3082\u30df\u30b9\u3084\u4e0d\u6b63\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u3067\u3059\u3002<strong>1\u4eba\u306b\u7ba1\u7406\u3092\u4efb\u305b\u308b\u3068\u3001\u8a18\u9332\u6f0f\u308c\u3084\u8aa4\u5165\u529b\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059<\/strong>\u3002<br \/>\n\u305d\u3053\u3067\u3001\u5165\u529b\u8005\u3068\u78ba\u8a8d\u8005\u3092\u5206\u3051\u305f\u308a\u3001\u5225\u306e\u62c5\u5f53\u8005\u304c\u627f\u8a8d\u3059\u308b\u4ed5\u7d44\u307f\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u30df\u30b9\u3092\u65e9\u671f\u306b\u767a\u898b\u3057\u3066\u4fee\u6b63\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u8907\u6570\u4eba\u3067\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4eee\u6255\u91d1\u306e\u6b63\u78ba\u306a\u7ba1\u7406\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>4-6.\u904b\u7528\u306e\u30eb\u30fc\u30eb\u306e\u8a2d\u5b9a\u3084\u5b9a\u671f\u7684\u306a\u78ba\u8a8d\u3092\u3059\u308b<\/h3>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u4eee\u6255\u91d1\u306e\u8a18\u5e33\u30df\u30b9\u9632\u6b62\u306e\u305f\u3081\u306b\u306f\u3001<\/span><span class=\"f-marker-y\"><strong>\u52b9\u679c\u7684\u306a\u904b\u7528\u30eb\u30fc\u30eb\u306e\u8a2d\u5b9a\u3084\u5b9a\u671f\u7684\u306a\u78ba\u8a8d\u304c\u91cd\u8981<\/strong><\/span><span style=\"color: #000000;\">\u3067\u3059\u3002<br \/>\n\u306a\u305c\u306a\u3089\u3001\u4eee\u6255\u91d1\u306f\u4f7f\u7528\u76ee\u7684\u3084\u91d1\u984d\u304c\u591a\u5c90\u306b\u6e21\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u8a18\u5e33\u306e\u969b\u306b\u30df\u30b9\u304c\u751f\u3058\u3084\u3059\u3044\u79d1\u76ee\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u4ee5\u4e0b\u306b\u3001\u8a18\u5e33\u30df\u30b9\u9632\u6b62\u306e\u305f\u3081\u306e\u5177\u4f53\u7b56\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\" style=\"width: 100%;\">\n<colgroup>\n<col width=\"205\" \/>\n<col width=\"485\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top; background-color: #f7da64; width: 25.4054%;\">\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt; color: #000000;\"><strong>\u9632\u6b62\u7b56<\/strong><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; background-color: #f7da64; text-align: center; width: 73.6486%;\"><strong>\u5177\u4f53\u4f8b<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 25.4054%;\"><span style=\"font-size: 12pt; color: #000000;\"><strong>\u2460\u7533\u8acb\u66f8\u306e\u63d0\u51fa<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; width: 73.6486%;\"><span style=\"font-size: 12pt; color: #000000;\">\u4eee\u6255\u91d1\u306e\u7533\u8acb\u6642\u306b\u300c\u4f7f\u7528\u76ee\u7684\u300d\u300c\u91d1\u984d\u300d\u300c\u671f\u9650\u300d\u3092\u8a18\u8f09\u3057\u305f\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3046<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 25.4054%;\"><span style=\"font-size: 12pt; color: #000000;\"><strong>\u2461\u30b7\u30b9\u30c6\u30e0\u306e\u6d3b\u7528<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; width: 73.6486%;\"><span style=\"font-size: 12pt; color: #000000;\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3057\u3066\u81ea\u52d5\u7684\u306b\u8a18\u5e33\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3092\u4f5c\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 25.4054%;\"><span style=\"font-size: 12pt; color: #000000;\"><strong>\u2462\u6b8b\u9ad8\u306e\u5b9a\u671f\u30c1\u30a7\u30c3\u30af<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; width: 73.6486%;\"><span style=\"font-size: 12pt; color: #000000;\">\u4eee\u6255\u91d1\u306e\u6b8b\u9ad8\u4e00\u89a7\u3092\u6bce\u6708\u4f5c\u6210\u3057\u3001\u672a\u7cbe\u7b97\u304c\u3042\u308c\u3070\u62c5\u5f53\u8005\u306b\u30ea\u30de\u30a4\u30f3\u30c9\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 25.4054%;\"><span style=\"font-size: 12pt; color: 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\/>\n<\/strong>\u307e\u305f\u7d50\u679c\u3068\u3057\u3066\u3001\u4f1a\u793e\u5168\u4f53\u306e\u7d4c\u7406\u696d\u52d9\u306e\u4fe1\u983c\u6027\u3084\u52b9\u7387\u6027\u304c\u5927\u5e45\u306b\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2>5.\u7a0e\u52d9\u51e6\u7406\u3067\u4e0d\u5b89\u306a\u3053\u3068\u3084\u7591\u554f\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u3054\u76f8\u8ac7\u3092<\/h2>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u7a0e\u52d9\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e0d\u5b89\u3084\u7591\u554f\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u5b89\u5fc3\u3057\u3066\u696d\u52d9\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\"><span style=\"color: #000000;\"><strong><span 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