{"id":8121,"date":"2026-10-15T10:00:52","date_gmt":"2026-10-15T01:00:52","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=8121"},"modified":"2026-10-13T15:09:31","modified_gmt":"2026-10-13T06:09:31","slug":"inheritance-home-partial-sale-tax-failure","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-home-partial-sale-tax-failure","title":{"rendered":"\u3010\u76f8\u7d9a\u306e\u5931\u6557\u4e8b\u4f8b\u3011\u81ea\u5b85\u306e\u8ed2\u5148\u3092\u8b72\u6e21\u3057\u3066\u5931\u6557"},"content":{"rendered":"

\u300c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3092\u3064\u304f\u308b\u305f\u3081\u3001\u81ea\u5b85\u306e\u571f\u5730\u306e\u4e00\u90e8\uff08\u8ed2\u5148\uff09\u3092\u58f2\u5374\u3057\u3088\u3046\u300d
\n\u305d\u306e\u3088\u3046\u306b\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n

\u305d\u306e\u969b\u3001\u300c\u300e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u304c\u3042\u308b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b\u300f\u3092\u9069\u7528\u3059\u308c\u3070\u6240\u5f97\u7a0e\u306e\u5fc3\u914d\u306f\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u601d\u3044\u8fbc\u3093\u3067\u58f2\u5374\u3092\u3059\u3059\u3081\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong>
\n\u3057\u304b\u3057\u3001\u300c\u81ea\u5b85\u306e\u571f\u5730\u306e\u4e00\u90e8\uff08\u8ed2\u5148\uff09\u3060\u3051\u300d\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b\u300d<\/span>\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306e\u305f\u3081\u306b\u3001\u81ea\u5b85\u306e\u571f\u5730\u306e\u4e00\u90e8\u3092\u8b72\u6e21\u3057\u305f\u969b\u3001\u300c\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b<\/span>\u300d\u304c\u4f7f\u3048\u305a\u306b\u3001\u60f3\u5b9a\u5916\u306e\u8b72\u6e21\u7a0e\u304c\u767a\u751f\u3057\u3066\u56f0\u7aae\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u300c\u306a\u305c\u5931\u6557\u3057\u305f\u306e\u304b\u300d\u300c\u3069\u3046\u3057\u305f\u3089\u5931\u6557\u3092\u9632\u3052\u305f\u306e\u304b\u300d\u300c\u4ed6\u306b\u65b9\u6cd5\u306f\u306a\u304b\u3063\u305f\u306e\u304b\u300d\u306a\u3069\u3001\u5931\u6557\u4e8b\u4f8b\u3092\u3054\u81ea\u8eab\u306b\u7f6e\u304d\u63db\u3048\u3066\u3001\u4eca\u5f8c\u306e\u76f8\u7d9a\u5bfe\u7b56\u306b\u5f79\u7acb\u3066\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

1.\u4e8b\u4f8b\u306e\u6982\u8981<\/span><\/h2>\n

A\u3055\u3093\u306e\u7236\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<\/p>\n

A\u3055\u3093\u306e\u7236\u306e\u8ca1\u7523\u306b\u306f\u3001\u91d1\u878d\u8cc7\u7523\u304c\u5c11\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u304c\u8db3\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n

1-1.\u7d0d\u7a0e\u8cc7\u91d1\u306e\u305f\u3081\u3001\u81ea\u5b85\u306e\u4e00\u90e8\uff08\u8ed2\u5148\uff09\u3092\u5206\u7b46\u3057\u3066\u8b72\u6e21<\/h3>\n

A\u3055\u3093\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u552f\u4e00\u306e\u4e0d\u52d5\u7523\u3067\u3042\u308b\u7236\u306e\u81ea\u5b85\u3092\u58f2\u308b<\/strong>\u3053\u3068\u3068\u3057\u307e\u3057\u305f\u3002
\n\u305f\u3060\u3001\u7236\u306e\u81ea\u5b85\u306f\u3001\u5a18\u3067\u3042\u308bA\u3055\u3093\u304c\u4f4f\u3080\u5bb6\u3067\u3082\u3042\u308b\u305f\u3081\u3001\u5168\u3066\u58f2\u308b\u308f\u3051\u306b\u3082\u3044\u304d\u307e\u305b\u3093\u3002
\n\u305d\u3053\u3067\u3001\u81ea\u5b85\u306e\u571f\u5730\u306e\u4e00\u90e8\u3092\u5206\u7b46\u3057\u305f\u4e0a\u3067\u58f2\u5374\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u306b\u5145\u3066\u308b<\/strong>\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u305d\u306e\u969b\u3001A\u3055\u3093\u306f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u3001<\/strong>\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u3055\u308c\u308b\u3068\u805e\u3044\u3066\u3044\u305f<\/strong>\u305f\u3081\u3001\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u307b\u3068\u3093\u3069\u306a\u3044\u3060\u308d\u3046\u3068\u3044\u3046\u8a8d\u8b58\u3067\u3044\u307e\u3057\u305f\u3002<\/strong>
\n\u3057\u304b\u3057\u3001\u5b9f\u969b\u306f\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n

1-2.\u60f3\u5b9a\u5916\u306e\u8b72\u6e21\u7a0e\u304c\u767a\u751f\u3057\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306b\u56f0\u60d1<\/h3>\n

\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092\u3057\u305f\u3068\u3053\u308d\u3001\u300c\u4eca\u56de\u306f\u3001<\/span><\/strong>\u8ed2\u5148\u306e\u571f\u5730\u306e\u307f\u306e\u58f2\u5374\u3067\u3042\u308b\u305f\u3081\u300c\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b\u300d<\/span>\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u58f2\u5374\u306b\u4f34\u3044\u8b72\u6e21\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u300d<\/strong><\/span><\/strong>\u3068\u8a00\u308f\u308c\u305f\u306e\u3067\u3059\u3002
\n\u624b\u5143\u306b\u76f8\u7d9a\u7a0e\u306e\u305f\u3081\u306e\u73fe\u91d1\u304c\u306a\u3044\u305f\u3081\u3001\u8ed2\u5148\u3092\u58f2\u3063\u3066\u7d0d\u7a0e\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3088\u3046\u3068\u3057\u305f\u306e\u306b\u3001\u8b72\u6e21\u7a0e\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3082\u5fc5\u8981\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u56f0\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u307e\u305f\u3001\u7a0e\u7406\u58eb\u3068\u306e\u8a71\u306e\u4e2d\u3067\u3001\u81ea\u5b85\u3092\u6e1b\u3089\u3055\u305a\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u5e95\u5730\u7269\u7d0d\u300d<\/span><\/strong>\u3068\u3044\u3046\u65b9\u6cd5\u306e\u5b58\u5728\u3092\u521d\u3081\u3066\u77e5\u308a\u307e\u3057\u305f\u3002
\n\u203b\u5e95\u5730\u7269\u7d0d\u306b\u3064\u3044\u3066\u306f\u30012-2.\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u5e95\u5730\u7269\u7d0d\u306e\u65b9\u6cd5\u3092\u77e5\u3089\u306a\u304b\u3063\u305f<\/a>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

2.\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8<\/span><\/span><\/h2>\n

\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u8d77\u3053\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span>
\n\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u5931\u6557\u306b\u7d42\u308f\u3063\u3066\u3057\u307e\u3063\u305f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e2\u70b9\u3067\u3059\u3002<\/span><\/p>\n

2-1.\u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u81ea\u5b85\u306e\u8b72\u6e21\u3067\u3042\u308b\u305f\u3081\u3001\u300c\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b\u300d\u3092\u4f7f\u3048\u308b\u3068\u52d8\u9055\u3044\u3057\u3066\u3044\u305f<\/h3>\n

\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u81ea\u5b85\u306e\u8b72\u6e21\u3067\u3042\u308b\u305f\u3081\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u308b\u3068\u52d8\u9055\u3044\u3057\u3066\u3044\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n

\n

\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b<\/span><\/strong>\u3068\u306f<\/span><\/strong><\/p>\n

\u571f\u5730\u3084\u5efa\u7269\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002 \u58f2\u5024\u304b\u3089\u53d6\u5f97\u8cbb(\u8cb7\u5024)\u3001\u8b72\u6e21\u306e\u969b\u306b\u8981\u3057\u305f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a(\u3082\u3046\u3051)\u3092\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u3001\u571f\u5730\u5efa\u7269\u306e\u6240\u6709\u671f\u9593\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u306e\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u6642\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u6240\u6709\u671f\u9593\u306e\u9577\u77ed\u306b\u95a2\u4fc2\u306a\u304f\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u3057\u305f\u308a\u3001\u901a\u5e38\u3088\u308a\u3082\u4f4e\u3044\u7a0e\u7387\u3067\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/u>
\n\u25a0\u56fd\u7a0e\u5e81\u3000No.3302\u2003\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a><\/p>\n<\/div>\n

\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u7279\u4f8b\u306f\u3001\u5efa\u7269\u3092\u8b72\u6e21\u3059\u308b\u304b\u3001\u5efa\u7269\u3068\u3068\u3082\u306b\u571f\u5730\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068(\u5efa\u7269\u53d6\u58ca\u3057\u5f8c\u4e00\u5b9a\u671f\u9593\u5185\u306e\u8b72\u6e21\u3082\u542b\u3080)\u304c\u8981\u4ef6<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002
\n\u3067\u3059\u304b\u3089\u3001\u672c\u4e8b\u4f8b\u306e\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306b\u3001\u81ea\u5b85\u306e\u571f\u5730(\u4e00\u90e8)\u3060\u3051\u3092\u8b72\u6e21\u3057\u3001\u5efa\u7269\u3092\u8b72\u6e21\u305b\u305a\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3059\u308b\u8ed2\u5148\u8b72\u6e21\u306e\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002<\/strong><\/p>\n

2-2.\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u5e95\u5730\u7269\u7d0d\u3068\u3044\u3046\u65b9\u6cd5\u3092\u77e5\u3089\u306a\u304b\u3063\u305f<\/h3>\n

\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8\u306e2\u3064\u76ee\u306f\u3001\u5e95\u5730\u7269\u7d0d\u3068\u3044\u3046\u65b9\u6cd5\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\n

\u5e95\u5730\u7269\u7d0d\u3068\u306f<\/span><\/strong><\/p>\n

\u76f8\u7d9a\u7a0e\u306b\u306f\u30013\u3064\u306e\u7d0d\u7a0e\u65b9\u6cd5<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n\u307e\u305a\u3001\u73fe\u91d1\u3067\u306e\u4e00\u62ec\u7d0d\u4ed8\u304c\u539f\u5247\u7684\u306a\u7d0d\u7a0e\u65b9\u6cd5<\/strong>\u3067\u3059\u3002 \u3057\u304b\u3057\u3001\u4e00\u62ec\u7d0d\u4ed8\u3059\u308b\u73fe\u91d1\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5206\u5272\u6255\u3044\u3067\u7d0d\u3081\u308b\u300c\u5ef6\u7d0d\u300d<\/strong>\u3068\u3044\u3046\u7d0d\u7a0e\u65b9\u6cd5\u3068\u3001\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u3082\u76f8\u7a0e\u3092\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e0d\u52d5\u7523\u306a\u3069\u306e\u76f8\u7d9a\u8ca1\u7523(\u30e2\u30ce)\u3092\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u7d0d\u3081\u308b\u300c\u7269\u7d0d\u300d<\/strong>\u3068\u3044\u3046\u7d0d\u7a0e\u65b9\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span>
\n\u5e95\u5730\u7269\u7d0d\u3068\u306f\u3001<\/strong>\u5b8c\u5168\u6240\u6709\u6a29\u306e\u571f\u5730\u3092\u305d\u306e\u307e\u307e\u7d0d\u7a0e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u501f\u5730\u6a29\u90e8\u5206\u3068\u5e95\u5730\u90e8\u5206\u306b\u5206\u3051\u3001\u5e95\u5730\u90e8\u5206\u306e\u307f\u3092\u7d0d\u7a0e\u306b\u5145\u3066\u308b\u65b9\u6cd5<\/strong>\u3067\u3059\u3002
\n\u5e95\u5730\u3068\u306f\u3001\u4ed6\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u501f\u5730\u6a29\u4ed8\u304d\u306e\u571f\u5730<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002\u3082\u3068\u3082\u3068\u501f\u5730\u6a29\u8005\u304c\u304a\u308a\u3001\u5e95\u5730\u306e\u307f\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5e95\u5730\u90e8\u5206\u306e\u307f\u3092\u7d0d\u7a0e\u306b\u5145\u3066\u308b\u65b9\u6cd5\u3082\u5e95\u5730\u7269\u7d0d\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u25a0\u56fd\u7a0e\u5e81\u3000\uff08\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u7b49\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u571f\u5730\uff08\u5e95\u5730\uff09\u306e\u7269\u7d0d\uff09<\/a><\/p>\n<\/div>\n

\u5e95\u5730\u7269\u7d0d\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001 \u58f2\u5374\u3059\u308b\u571f\u5730\u3092\u5168\u3066\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002
\n\u307e\u305f\u3001\u571f\u5730\u306e\u6240\u6709\u8005\u306f\u56fd\u3068\u306a\u308b\u305f\u3081\u3001\u5730\u4ee3\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u307e\u3059\u304c\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002
\n\u56fd\u306f\u3001\u5e95\u5730\u306e\u58f2\u5374 (\u6255\u3044\u4e0b\u3052)\u3092\u539f\u5247\u3068\u3057\u3066\u501f\u5730\u6a29\u8005\u306b\u3057\u304b\u884c\u3044\u307e\u305b\u3093\u3002 \u305d\u306e\u305f\u3081\u3001\u91d1\u92ad\u7684\u306a\u4f59\u88d5\u304c\u3067\u304d\u305f\u5834\u5408\u306b\u306f\u3001\u5e95\u5730\u3092\u8cb7\u3044\u623b\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059(3\u5e74\u306b1\u5ea6\u3001\u56fd\u304b\u3089\u8cb7\u3044\u53d6\u308a\u306e\u8981\u8acb\u304c\u3042\u308a\u307e\u3059)\u3002<\/p>\n

\u672c\u4e8b\u4f8b\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3082\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u77e5\u3089\u306a\u3044\u307e\u307e\u306b\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3092\u3059\u3059\u3081\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u203b\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u5b9a\u3081\u3089\u308c\u305f\u53b3\u3057\u3044\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u6c7a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u6b63\u3057\u3044\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u4e0b\u8a18<\/u>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/u>
\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000\u76f8\u7d9a\u7a0e\u306f\u300c\u7269\u7d0d\u300d\u3067\u304d\u308b\uff1f\uff14\u3064\u306e\u8981\u4ef6\u3084\u624b\u7d9a\u304d\u30fb\u6ce8\u610f\u70b9\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n

3.\u89e3\u6c7a\u7b56<\/h2>\n

\u4eca\u56de\u306e\u3088\u3046\u306a\u5931\u6557\u3092\u9632\u3050\u305f\u3081\u306e2\u3064\u306e\u89e3\u6c7a\u7b56\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n

3-1.\u9069\u7528\u3059\u308b\u4e88\u5b9a\u306e\u7279\u4f8b\u3084\u5236\u5ea6\u306e\u8981\u4ef6\u3092\u5341\u5206\u306b\u628a\u63e1\u3057\u3066\u304a\u304f<\/h3>\n

\u4e00\u3064\u76ee\u306e\u89e3\u6c7a\u7b56\u306f\u3001\u9069\u7528\u3059\u308b\u4e88\u5b9a\u306e\u7279\u4f8b\u3084\u5236\u5ea6\u306e\u8981\u4ef6\u3092\u4e8b\u524d\u306b\u5341\u5206\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u7279\u4f8b\u7b49\u306e\u5229\u7528\u3092\u524d\u63d0\u306b\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002
\n\u3057\u304b\u3057\u3001\u672c\u4e8b\u4f8b\u306e\u300c\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b\u300d\u306e\u3088\u3046\u306b\u3001\u7a0e\u5236\u4e0a\u306e\u7279\u4f8b\u306b\u306f\u305d\u308c\u305e\u308c\u53b3\u683c\u306a\u9069\u7528\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5efa\u7269\u306e\u8b72\u6e21\u3092\u4f34\u308f\u306a\u3044\u300c\u571f\u5730\u306e\u4e00\u90e8\u306e\u307f\u306e\u8b72\u6e21\uff08\u8ed2\u5148\u8b72\u6e21\uff09\u300d\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u300c\u81ea\u5b85\u306e\u4e00\u90e8\u3092\u58f2\u308b\u306e\u3060\u304b\u3089\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u306f\u305a\u300d\u3068\u3044\u3063\u305f\u601d\u3044\u8fbc\u307f\u3067\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u5f8c\u306b\u306a\u3063\u3066\u60f3\u5b9a\u5916\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3057\u3001\u8cc7\u91d1\u8a08\u753b\u304c\u5927\u304d\u304f\u72c2\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u7528\u3059\u308b\u4e88\u5b9a\u306e\u5236\u5ea6\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3054\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u304c\u305d\u306e\u8981\u4ef6\u3092\u78ba\u5b9f\u306b\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u4e8b\u524d\u306b\u5341\u5206\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/u><\/p>\n

3-2.\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u524d\u306b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n

\u4e8c\u3064\u76ee\u306e\u89e3\u6c7a\u7b56\u306f\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u524d\u306b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n

\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u969b\u3001\u5b89\u6613\u306a\u81ea\u5df1\u5224\u65ad\u3067\u9032\u3081\u3066\u3057\u307e\u3046\u306e\u306f\u304a\u3059\u3059\u3081\u3057\u307e\u305b\u3093\u3002\u76f8\u7d9a\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3001\u58f2\u5374\u306b\u4f34\u3046\u8b72\u6e21\u7a0e\u306e\u8a66\u7b97\u3084\u3001\u7279\u4f8b\u304c\u672c\u5f53\u306b\u4f7f\u3048\u308b\u304b\u3069\u3046\u304b\u3092\u4e8b\u524d\u306b\u6b63\u78ba\u306b\u898b\u6975\u3081\u3066\u3082\u3089\u3048\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u58f2\u5374\u3060\u3051\u306b\u3053\u3060\u308f\u3089\u305a\u3001\u5e95\u5730\u7269\u7d0d\u306e\u3088\u3046\u306b\u81ea\u5b85\u3092\u5b88\u308a\u306a\u304c\u3089\u7d0d\u7a0e\u3067\u304d\u308b\u5225\u306e\u9078\u629e\u80a2\u3082\u542b\u3081\u3066\u3001\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u30d9\u30b9\u30c8\u306a\u63d0\u6848\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u4e0d\u52d5\u7523\u306e\u51e6\u5206\u3084\u7d0d\u7a0e\u8a08\u753b\u306b\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u3084\u8ff7\u3044\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5b9f\u969b\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3057\u307e\u3046\u524d\u306b\u3001\u307e\u305a\u306f\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n

4.\u307e\u3068\u3081<\/h2>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306e\u305f\u3081\u306b\u3001\u81ea\u5b85\u306e\u571f\u5730\u306e\u4e00\u90e8\uff08\u8ed2\u5148\uff09\u3092\u58f2\u5374\u3057\u305f\u969b\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u305a\u3001\u591a\u984d\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3063\u305f\u5931\u6557\u4e8b\u4f8b\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u5efa\u7269\u3092\u542b\u307e\u306a\u3044\u571f\u5730\u306e\u4e00\u90e8\uff08\u8ed2\u5148\uff09\u306e\u307f\u306e\u8b72\u6e21\u306b\u306f\u300c\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u4f8b\u300d\u304c\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002
\n\u300c\u81ea\u5b85\u306e\u4e00\u90e8\u3060\u304b\u3089\u5927\u4e08\u592b\u300d\u3068\u3044\u3063\u305f\u81ea\u5df1\u5224\u65ad\u3067\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u60f3\u5b9a\u5916\u306e\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7d0d\u7a0e\u65b9\u6cd5\u306b\u306f\u3001\u300c\u5e95\u5730\u7269\u7d0d\u300d\u306e\u3088\u3046\u306b\u81ea\u5b85\u3092\u5b88\u308a\u306a\u304c\u3089\u7d0d\u4ed8\u3059\u308b\u624b\u6bb5\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n

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