{"id":309,"date":"2023-02-18T00:00:00","date_gmt":"2023-02-17T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e6%ad%bb%e4%ba%a1%e9%80%80%e8%81%b7%e9%87%91%e3%81%a8%e3%81%af%ef%bc%9f%e5%8f%97%e5%8f%96%e4%ba%ba%e3%82%84%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%8c%e3%81%8b%e3%81%8b%e3%82%8b%e7%90%86%e7%94%b1%e3%83%bb"},"modified":"2025-06-06T10:50:27","modified_gmt":"2025-06-06T01:50:27","slug":"death-retirement-allowance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/death-retirement-allowance","title":{"rendered":"\u6b7b\u4ea1\u9000\u8077\u91d1\u3068\u306f\uff1f\u53d7\u53d6\u4eba\u3084\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u7406\u7531\u30fb\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"

\u9000\u8077\u91d1\u306b\u306f\u672c\u4eba\u304c\u751f\u524d\u306b\u53d7\u3051\u53d6\u308b\u3082\u306e\u3060\u3051\u3067\u306a\u304f\u3001\u672c\u4eba\u306e\u6b7b\u5f8c\u306b\u907a\u65cf\u304c\u53d7\u3051\u53d6\u308b\u300c\u6b7b\u4ea1\u9000\u8077\u91d1\u300d\u3068\u3044\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u53d7\u3051\u53d6\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u306f\u6240\u5f97\u7a0e\u3067\u306f\u306a\u304f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u306f\u306a\u305c\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u53d7\u53d6\u4eba\u3084\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u7406\u7531\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u53d7\u3051\u53d6\u308a\u306b\u4f34\u3046\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n

1.\u6b7b\u4ea1\u9000\u8077\u91d1\u3068\u306f\uff5c\u9000\u8077\u91d1\u5236\u5ea6\u304c\u3042\u308b\u306a\u3089\u5fc5\u305a\u3082\u3089\u3048\u308b<\/span><\/h2>\n

\u6b7b\u4ea1\u9000\u8077\u91d1\u3068\u306f\u3001\u52b4\u50cd\u8005\u306e\u6b7b\u4ea1\u306b\u4f34\u3046\u9000\u8077\u307e\u305f\u306f\u9000\u8077\u5f8c\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u9000\u8077\u91d1\u3067\u3001<\/span>\u9000\u8077\u8005\u672c\u4eba\u306e\u4ee3\u308f\u308a\u306b\u907a\u65cf\u306b\u652f\u6255\u308f\u308c\u308b<\/span>\u3082\u306e\u3067\u3059\u3002\u9000\u8077\u8005\u304c\u751f\u304d\u3066\u3044\u308b\u5834\u5408\u306b\u672c\u4eba\u304c\u53d7\u3051\u53d6\u308b\u751f\u524d\u9000\u8077\u91d1\u306b\u5bfe\u3057\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u53d7\u53d6\u4eba\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u907a\u65cf\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u9000\u8077\u8005\u304c\u52e4\u3081\u3066\u3044\u305f\u4f01\u696d\u306b\u6b7b\u4ea1\u9000\u8077\u91d1\u5236\u5ea6\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u5fc5\u305a\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9000\u8077\u91d1\u5236\u5ea6\u306e\u3042\u308b\u4f1a\u793e\u3067\u3082\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

2.\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u76f8\u5834\u306f1000\u4e07\u5186~2000\u4e07\u5186\uff5c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u306e\u3067\u6ce8\u610f\uff01<\/span><\/h2>\n

\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u76f8\u5834\u306f\u3001<\/span>1,000\u4e07\u5186\u301c2,000\u4e07\u5186<\/span>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u539a\u751f\u52b4\u50cd\u7701\u304c\u5b9f\u65bd\u3057\u305f\u5e73\u621030\u5e74\u306e\u300c\u200b\u200b\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb\u300d\u306b\u3088\u308b\u3068\u3001\u5b9a\u5e74\u9000\u8077\u8005(\u52e4\u7d9a20\u5e74\u4ee5\u4e0a45\u6b73\u4ee5\u4e0a)\u306e\u52e4\u7d9a\u5e74\u6570\u5225\u306e\u9000\u8077\u91d1\u652f\u7d66\u984d\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n\n\n
\u52e4\u7d9a\u5e74\u6570<\/b><\/td>\n\u5927\u5b66\u5352<\/b><\/td>\n\u9ad8\u6821\u5352<\/b><\/td>\n<\/tr>\n
20~24\u5e74<\/b><\/td>\n1,267\u4e07\u5186<\/span><\/td>\n525\u4e07\u5186<\/span><\/td>\n<\/tr>\n
25~29\u5e74<\/b><\/td>\n1,395\u4e07\u5186<\/span><\/td>\n745\u4e07\u5186<\/span><\/td>\n<\/tr>\n
30~34\u5e74<\/b><\/td>\n1,794\u4e07\u5186<\/span><\/td>\n928\u4e07\u5186<\/span><\/td>\n<\/tr>\n
35\u5e74\u4ee5\u4e0a<\/b><\/td>\n2,173\u4e07\u5186<\/span><\/td>\n1,954\u4e07\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u52e4\u7d9a\u5e74\u6570\u304c\u9577\u3044\u307b\u3069\u9000\u8077\u91d1\u3082\u591a\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u3001<\/span>\u5927\u5b66\u5352\u306e\u5b9a\u5e74\u9000\u8077\u8005\u3067\u3042\u308c\u30701,000\u4e07\u5186\u301c2,000\u4e07\u5186\u4ee5\u4e0a\u3092\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u76f8\u5834\u306f\u7ba1\u7406\u8077\u3084\u4e8b\u52d9\u8077\u306a\u3069\u306e\u5f79\u8077\u5225\u3067\u306f\u306a\u304f\u3001\u307e\u305f\u4f01\u696d\u306b\u3088\u3063\u3066\u6e1b\u984d\u30fb\u5897\u984d\u8981\u7d20\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u3054\u3068\u306e\u5177\u4f53\u7684\u306a\u6570\u5b57\u306f\u3001\u4f01\u696d\u3054\u3068\u306e\u9000\u8077\u91d1\u652f\u7d66\u984d\u4e8b\u4f8b\u3084\u5c31\u696d\u898f\u5247\u3001\u9000\u8077\u91d1\u898f\u5b9a\u304c\u3069\u3046\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u53c2\u8003\u306b\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

\u307e\u305f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u3046\u3061\u3001\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306f\u3001<\/span>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u652f\u7d66\u3055\u308c\u305f\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u3001\u4e00\u90e8\u3092\u7a0e\u91d1\u3068\u3057\u3066\u7d0d\u3081\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

3.\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u652f\u6255\u3044\u306f\u8acb\u6c42\u65e5\u304b\u30897\u65e5\u4ee5\u5185<\/span><\/h2>\n

\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u5b9a\u3081\u3066\u3044\u308b\u4f1a\u793e\u306f\u3001<\/span>\u8acb\u6c42\u65e5\u304b\u30897\u65e5\u4ee5\u5185<\/span>\u306b\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u652f\u6255\u3044\u3092\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u300c\u52b4\u50cd\u57fa\u6e96\u6cd523\u6761\u300d\u306b\u304a\u3044\u3066\u300c\u4f7f\u7528\u8005(\u4f1a\u793e\u5074)\u306f\u3001\u52b4\u50cd\u8005\u306e\u6b7b\u4ea1\u53c8\u306f\u9000\u8077\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6a29\u5229\u8005(\u9000\u8077\u8005\u306e\u76f8\u7d9a\u4eba\u306a\u3069)\u306e\u8acb\u6c42\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u4e03\u65e5\u4ee5\u5185\u306b\u8cc3\u91d1\u3092\u652f\u6255\u3044\u3001\u7a4d\u7acb\u91d1\u3001\u4fdd\u8a3c\u91d1\u3001\u8caf\u84c4\u91d1\u305d\u306e\u4ed6\u540d\u79f0\u306e\u5982\u4f55\u3092\u554f\u308f\u305a\u3001\u52b4\u50cd\u8005\u306e\u6a29\u5229\u306b\u5c5e\u3059\u308b\u91d1\u54c1\u3092\u8fd4\u9084\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n

\u305f\u3060\u3057\u3001<\/span>\u4f1a\u793e\u306e\u5c31\u696d\u898f\u5247\u306b\u3088\u3063\u3066\u9000\u8077\u91d1\u306e\u652f\u6255\u3044\u671f\u65e5\u304c\u660e\u78ba\u306b\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/span>\u3001\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u305f\u671f\u65e5\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u6b7b\u4ea1\u9000\u8077\u91d1\u3092\u3044\u3064\u53d7\u3051\u53d6\u308c\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u9000\u8077\u8005\u304c\u52e4\u3081\u3066\u3044\u305f\u4f1a\u793e\u306e\u5c31\u696d\u898f\u5247\u3084\u52b4\u50cd\u5951\u7d04\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

4.\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u53d7\u53d6\u4eba\u306f\u300c\u914d\u5076\u8005\u30fb\u5b50\u300d\u306a\u3069\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff5c\u203b\u4f8b\u5916\u3042\u308a<\/span><\/h2>\n

\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u53d7\u53d6\u4eba\u306f\u57fa\u672c\u7684\u306b\u306f\u3001\u300c\u914d\u5076\u8005\u30fb\u5b50\u300d\u306a\u3069\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3059\u304c\u3001\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

4-1.\u57fa\u672c\u7684\u306b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308b<\/span><\/h3>\n

\u6b7b\u4ea1\u9000\u8077\u4eba\u306e\u53d7\u53d6\u4eba\u306f\u3001\u57fa\u672c\u7684\u306b<\/span>\u914d\u5076\u8005\u3084\u5b50\u306a\u3069\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u914d\u5076\u8005\u30fb\u5b50\u30fb\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span>\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059<\/span>\u304c\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u306f\u9806\u4f4d\u304c\u3042\u308a\u307e\u3059\u3002\u7b2c1\u9806\u4f4d\u306f\u5b50\u3067\u3042\u308a\u3001\u7b2c2\u9806\u4f4d\u306f\u89aa\u3001\u7b2c3\u9806\u4f4d\u306f\u5144\u5f1f\u59c9\u59b9\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u6545\u4eba\u3068\u306a\u3063\u305f\u9000\u8077\u8005\u306b\u914d\u5076\u8005\u304a\u3088\u3073\u5b50\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u914d\u5076\u8005\u3068\u5b50\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u6b7b\u4ea1\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u305d\u306e\u305f\u3081\u3001\u5f8c\u8ff0\u3059\u308b\u53d7\u53d6\u4eba\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n

\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\uff1f\u7bc4\u56f2\u3084\u9806\u4f4d\u3001\u8ff7\u3044\u3084\u3059\u3044\u4e8b\u4f8b\u3092\u89e3\u8aac<\/a><\/p>\n

4-2.\u9000\u8077\u7d66\u4e0e\u898f\u5b9a\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u4f8b\u5916<\/span><\/h3>\n

\u539f\u5247\u7684\u306a\u53d7\u53d6\u4eba\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3059\u304c\u3001\u9000\u8077\u7d66\u4e0e\u898f\u5b9a\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u4f8b\u5916\u3067\u3059\u3002\u9000\u8077\u7d66\u4e0e\u898f\u5b9a\u306b\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u5177\u4f53\u7684\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u4eba\u304c\u53d7\u53d6\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u307e\u305f\u3001\u9000\u8077\u7d66\u4e0e\u898f\u5b9a\u3067\u300c\u907a\u8a00\u306b\u3088\u308b\u53d7\u53d6\u4eba\u306e\u6307\u5b9a\u304c\u53ef\u80fd\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u907a\u8a00\u3067\u6307\u5b9a\u3055\u308c\u305f\u4eba\u304c\u6b7b\u4ea1\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306b\u306f\u307e\u305a\u3001\u4f1a\u793e\u5074\u306e\u9000\u8077\u7d66\u4e0e\u898f\u5b9a\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u3053\u306e\u3088\u3046\u306a\u898f\u5b9a\u3084\u907a\u8a00\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u901a\u308a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059<\/span>\u3002<\/span><\/p>\n

5.\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u7406\u7531<\/span><\/h2>\n

\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u306f<\/span>\u76f8\u7d9a\u7a0e<\/span>\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u8d77\u56e0\u3059\u308b\u8ca1\u7523\u3060\u3068\u898b\u306a\u3055\u308c\u3001\u300c<\/span>\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523<\/span>\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n

\u76f8\u7d9a\u8ca1\u7523\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u6642\u70b9\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u8a72\u5f53\u3059\u308b\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u907a\u7523\u5206\u5272\u306e\u5bfe\u8c61\u3067\u3059\u304c\u3001\u305d\u308c\u3089\u3068\u533a\u5225\u3055\u308c\u308b\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306f\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3067\u3059\u3002\u305f\u3060\u3057\u3001<\/span>\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3082\u7a0e\u6cd5\u4e0a\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059<\/span>\u3002\u540c\u3058\u3088\u3046\u306a\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n\n\n
<\/td>\n\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523<\/b><\/td>\n\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523<\/b><\/td>\n<\/tr>\n
\u5177\u4f53\u4f8b<\/b><\/td>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u6b8b\u3057\u305f\u73fe\u91d1\u3084\u4e0d\u52d5\u7523\u3001\u682a\u5f0f\u306a\u3069<\/span><\/td>\n\u6b7b\u4ea1\u9000\u8077\u91d1\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306a\u3069<\/span><\/td>\n<\/tr>\n
\u907a\u7523\u5206\u5272<\/b><\/td>\n\u5bfe\u8c61<\/span><\/td>\n\u5bfe\u8c61\u5916(\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523)<\/span><\/td>\n<\/tr>\n
\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408<\/b><\/td>\n\u53d7\u3051\u53d6\u308c\u306a\u3044<\/span><\/td>\n\u53d7\u3051\u53d6\u308c\u308b<\/span><\/td>\n<\/tr>\n
\u76f8\u7d9a\u7a0e<\/b><\/td>\n\u8ab2\u7a0e\u5bfe\u8c61<\/span><\/td>\n\u8ab2\u7a0e\u5bfe\u8c61<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u305f\u3060\u3057\u3001\u5168\u3066\u306e\u9000\u8077\u91d1\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u300c<\/span>\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u6b7b\u4ea1\u9000\u8077\u91d1<\/span>\u300d\u306e\u307f\u3067\u3059\u3002<\/span>\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u964d\u306b\u53d7\u3051\u53d6\u3063\u305f\u9000\u8077\u91d1\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u3067\u306f\u306a\u304f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b<\/span>\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u6b7b\u4ea1\u9000\u8077\u91d1\u3092\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3068\u7d0d\u7a0e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

6.\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n

\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u8a72\u5f53\u3057\u30013\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

6-1.\u975e\u8ab2\u7a0e\u67a0\u307e\u3067\u306a\u3089\u76f8\u7d9a\u7a0e\u306f\u30bc\u30ed<\/span><\/h3>\n

\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u304c\u3001<\/span>\u975e\u8ab2\u7a0e\u67a0<\/span>\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u306e\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff1d\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/b><\/p>\n

\u4f8b\u3048\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c3\u4eba(\u914d\u5076\u8005\u3001\u9577\u7537\u3001\u6b21\u7537)\u3067\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u3092\u3001\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3001500\u4e07\u5186\u00d73\u4eba=1,500\u4e07\u5186<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u3053\u306e\u5834\u5408\u3001\u3082\u3057\u6b7b\u4ea1\u9000\u8077\u91d1\u304c1,000\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u4ee5\u4e0b\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306f\u30bc\u30ed\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3082\u3057\u6b7b\u4ea1\u9000\u8077\u91d1\u304c2,000\u4e07\u5186\u3067\u3042\u308c\u3070\u30012,000\u4e07\u5186(\u6b7b\u4ea1\u9000\u8077\u91d1) > 1,500\u4e07\u5186(\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d)\u3068\u306a\u308b\u305f\u3081\u3001\u5dee\u984d\u306e\uff15\u767e\u4e07\u5186\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u975e\u8ab2\u7a0e\u67a0\u3092\u8d85\u3048\u308b\u5206\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u5408\u7b97\u3057\u3066\u8a08\u7b97\u3059\u308b<\/span><\/p>\n

\u65e2\u8ff0\u306e\u901a\u308a\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u7dcf\u984d\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u9000\u8077\u91d1\u304c\u975e\u8ab2\u7a0e\u67a0\u3092\u8d85\u3048\u3066\u304a\u308a\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u5404\u76f8\u7d9a\u4eba\u306b\u632f\u308a\u5206\u3051\u3001\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u4eba\u306e\u8ab2\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span>\u2460\u5404\u76f8\u7d9a\u4eba\u3078\u306e\u975e\u8ab2\u7a0e\u984d\u306e\u632f\u308a\u5206\u3051 \u2461\u5404\u76f8\u7d9a\u4eba\u306e\u8ab2\u7a0e\u984d<\/b>\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

\u2460\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d \u00d7 (\u5404\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u9000\u8077\u91d1 \u00f7 \u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u7dcf\u984d)
\n<\/b>\u2461 \u5404\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u9000\u8077\u91d1 – \u2460<\/b><\/div>\n

\u4f8b\u3068\u3057\u3066\u3001\u5148\u307b\u3069\u3068\u540c\u69d8\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c3\u4eba(\u914d\u5076\u8005\u3001\u9577\u7537\u3001\u6b21\u7537)\u3044\u308b\u30b1\u30fc\u30b9\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

\n

\u3010\u6b7b\u4ea1\u9000\u8077\u91d1\u7dcf\u984d\u3011
\n<\/span>3,000\u4e07\u5186<\/span><\/p>\n

\u3010\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3011
\n<\/span>500\u4e07\u5186 \u00d7 3\u4eba =1,500\u4e07\u5186<\/span><\/p>\n

\u3010\u5404\u76f8\u7d9a\u4eba\u306e\u53d7\u53d6\u984d\u3011
\n<\/span>\u914d\u5076\u8005A \uff1a2,000\u4e07\u5186
\n<\/span>\u9577\u7537B\uff1a500\u4e07\u5186
\n<\/span>\u6b21\u7537C\uff1a500\u4e07\u5186<\/span><\/p>\n

A
\n<\/b>\u2460\uff1a 1,500\u4e07\u5186 \u00d7 (2,000\u4e07\u5186 \u00f7 3,000\u4e07\u5186) = 1,000\u4e07\u5186<\/span>
\n<\/span> \u2461\uff1a2,000\u4e07\u5186 – 1,000\u4e07\u5186 = 1,000\u4e07\u5186 \u2192 <\/span>\u8ab2\u7a0e\u5bfe\u8c61\uff01<\/span><\/p>\n

\u00a0B
\n<\/b>\u00a0\u2460\uff1a1,500\u4e07\u5186 \u00d7 (500\u4e07\u5186 \u00f7 3,000\u4e07\u5186) = 250\u4e07\u5186
\n<\/span>\u2461\uff1a500\u4e07\u5186 – 250\u4e07\u5186 = 250\u4e07\u5186 \u2192 <\/span>\u8ab2\u7a0e\u5bfe\u8c61\uff01<\/span><\/p>\n

\u00a0C<\/b>
\n<\/span> \u2460\uff1a1,500\u4e07\u5186 \u00d7 (500\u4e07\u5186 \u00f7 3,000\u4e07\u5186) = 250\u4e07
\n<\/span>\u00a0\u2461\uff1a500\u4e07\u5186 – 250\u4e07\u5186 = 250\u4e07\u5186 \u2192 <\/span>\u8ab2\u7a0e\u5bfe\u8c61\uff01<\/span><\/p>\n<\/div>\n

\"\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\"<\/p>\n

\u4e0a\u8a18\u306e\u3088\u3046\u306b\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u305f\u4e0a\u3067\u3001<\/span>\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u5408\u7b97\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/span>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c3,000\u4e07\u5186 \uff0b 600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306e\u305f\u3081\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c3\u4eba\u3044\u308b\u30b1\u30fc\u30b9\u3067\u306f\u30014,800\u4e07\u5186\u304c\u63a7\u9664\u984d\u3067\u3059\u3002\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u3046\u3061\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306f1,500\u4e07\u5186\u3060\u3063\u305f\u305f\u3081\u3001\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c3,300\u4e07\u5186\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

7.\u3088\u304f\u3042\u308b\u8cea\u554f<\/span><\/h2>\n

\u672c\u7ae0\u3067\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

7-1.\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3082\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u53d7\u3051\u53d6\u308c\u308b\uff1f<\/span><\/h3>\n

\"\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3082\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u53d7\u3051\u53d6\u308c\u308b\uff1f\"<\/p>\n

\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u306f\u3001\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3068\u3082\u306b\u76f8\u7d9a\u6a29\u3092\u5168\u3066\u653e\u68c4\u3059\u308b\u300c<\/span>\u76f8\u7d9a\u653e\u68c4<\/span>\u300d\u3092\u9078\u629e\u3059\u308b\u4eba\u3082\u3044\u307e\u3059\u3002\u3053\u306e\u76f8\u7d9a\u653e\u68c4\u3092\u884c\u3063\u3066\u3082\u3001<\/span>\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u6271\u3044\u306f\u3001\u3042\u304f\u307e\u3067\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3067\u3042\u308b\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3067\u3042\u308a\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306b\u53d7\u3051\u53d6\u308c\u306a\u304f\u306a\u308b\u300c\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u751f\u547d\u4fdd\u967a\u3082\u540c\u69d8\u3067\u3059\u3002<\/span><\/p>\n

\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306f\u3001\u7a0e\u6cd5\u4e0a\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001\u53d7\u3051\u53d6\u308a\u306b\u95a2\u3057\u3066\u306f\u300c\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u300d\u3067\u3042\u308b\u305f\u3081\u653e\u68c4\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001<\/span>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u76f8\u7d9a\u4eba\u3082\u3001\u65e2\u8ff0\u306e\u8a08\u7b97\u5f0f\u306b\u304a\u3051\u308b\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306b\u542b\u3081\u307e\u3059<\/span>\u3002\u305f\u3060\u3057\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u672c\u4eba\u306f\u975e\u8ab2\u7a0e\u67a0\u3092\u4f7f\u3048\u306a\u304f\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n

7-2.\u5f14\u3044\u91d1\u3001\u846c\u5100\u8cbb\u7528\u306a\u3069\u306b\u3082\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/span><\/h3>\n

\"\u5f14\u3044\u91d1\u3001\u846c\u5100\u8cbb\u7528\u306a\u3069\u306b\u3082\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\"<\/p>\n

\u6b7b\u4ea1\u9000\u8077\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u5f14\u6170\u91d1(\u5f14\u3044\u91d1)\u3084\u846c\u5100\u8cbb\u7528\u306a\u3069\u306b\u3082\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5f14\u6170\u91d1\u3068\u306f\u300c\u6b7b\u8005\u3092\u5f14\u3044\u907a\u65cf\u3092\u6170\u3081\u308b\u540d\u76ee\u3067\u9001\u3089\u308c\u308b\u91d1\u54c1\u300d\u3092\u6307\u3057\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u52d9\u3081\u3066\u3044\u305f\u4f1a\u793e\u304b\u3089\u82b1\u8f2a\u4ee3\u3084\u846c\u796d\u6599\u306a\u3069\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u306f\u3001\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e0b\u8a18\u306e\u30b1\u30fc\u30b9\u3092\u8d85\u3048\u308b\u91d1\u984d\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

    \n
  1. \u696d\u52d9\u4e0a\u306e\u6b7b\u4ea1\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u6b7b\u4ea1\u6642\u306b\u304a\u3051\u308b\u8cde\u4e0e\u3092\u9664\u304f<\/span>\u666e\u901a\u7d66\u4e0e\u306e3\u5e74\u5206<\/span>\u306b\u76f8\u5f53\u3059\u308b\u984d\u306e\u5f14\u6170\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/span><\/li>\n
  2. \u696d\u52d9\u5916\u306e\u6b7b\u4ea1\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u6b7b\u4ea1\u6642\u306b\u304a\u3051\u308b\u8cde\u4e0e\u3092\u9664\u304f<\/span>\u666e\u901a\u7d66\u4e0e\u306e\u534a\u5e74\u5206<\/span>\u306b\u76f8\u5f53\u3059\u308b\u984d\u306e\u5f14\u6170\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/span><\/li>\n<\/ol>\n

    \u4e0a\u8a18\u306b\u304a\u3051\u308b\u300c\u666e\u901a\u7d66\u4e0e\u300d\u306f\u7d66\u6599\u3001\u4ff8\u7d66\u3001\u8cc3\u91d1\u3001\u6276\u990a\u624b\u5f53\u3001\u52e4\u52d9\u5730\u624b\u5f53\u306a\u3069\u306e\u5408\u8a08\u984d\u3092\u6307\u3057\u307e\u3059\u3002\u6b7b\u4ea1\u9000\u8077\u91d1\u3067\u306f\u306a\u304f\u5f14\u6170\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u3082\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

    8.\u6b7b\u4ea1\u9000\u8077\u91d1 \u307e\u3068\u3081<\/span><\/h2>\n

    \u4eca\u56de\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u304d\u307e\u3057\u305f\u3002\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u9000\u8077\u8005\u672c\u4eba\u306b\u4ee3\u308f\u3063\u3066\u914d\u5076\u8005\u3084\u5b50\u306a\u3069\u306e\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308c\u308b\u9000\u8077\u91d1\u3067\u3001\u76f8\u5834\u306f1,000\u4e07\u5186\u301c2,000\u4e07\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u304c\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3044\u3066\u3082\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u53d7\u53d6\u4eba\u306b\u8a72\u5f53\u3059\u308b\u4eba\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\u3082\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    \u9000\u8077\u91d1\u306b\u306f\u672c\u4eba\u304c\u751f\u524d\u306b\u53d7\u3051\u53d6\u308b\u3082\u306e\u3060\u3051\u3067\u306a\u304f\u3001\u672c\u4eba\u306e\u6b7b\u5f8c\u306b\u907a\u65cf\u304c\u53d7\u3051\u53d6\u308b\u300c\u6b7b\u4ea1\u9000\u8077\u91d1\u300d\u3068\u3044\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u53d7\u3051\u53d6\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u306f\u6240\u5f97\u7a0e\u3067\u306f\u306a\u304f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u304c […]<\/p>\n","protected":false},"author":11,"featured_media":455,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[17],"class_list":["post-309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=309"}],"version-history":[{"count":8,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/309\/revisions"}],"predecessor-version":[{"id":6375,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/309\/revisions\/6375"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/455"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}