{"id":4910,"date":"2015-04-16T14:37:54","date_gmt":"2015-04-16T05:37:54","guid":{"rendered":"https:\/\/knowledgestore.co.jp\/blog\/?p=4910"},"modified":"2018-06-23T19:36:06","modified_gmt":"2018-06-23T10:36:06","slug":"post-4910","status":"publish","type":"post","link":"https:\/\/knowledgestore.co.jp\/blog\/?p=4910","title":{"rendered":"\u7bc0\u7a0e\u7b56\u3082\u4f1d\u6388\uff01\u521d\u5fc3\u8005\u306e\u305f\u3081\u306e\u682a\u5f0f\u4f1a\u793e \u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u3059\u3079\u3066"},"content":{"rendered":"

\"\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u8aac\u660e\"
\n\u4eca\u56de\u306f\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3092\uff13\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051<\/strong>\u3001\u3057\u304b\u3082\u6cd5\u6539\u6b63\u306a\u3069\u306e\u6700\u65b0\u60c5\u5831\u3082\u542b\u3081\u3066(\u203b)\u3001\u521d\u5fc3\u8005\u306e\u65b9\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u306e\u30d5\u30ed\u30fc<\/b>
\n\"\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u6d41\u308c\"<\/p>\n

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\u5b9f\u969b\u306b\u3001\u81ea\u5206\u3082\u968f\u5206\u9577\u3044\u9593\u3001\u4f1a\u793e\u306e\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u4ed5\u4e8b\u3082\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u52df\u96c6\u8a2d\u7acb\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u307e\u305a\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3053\u308c\u304b\u3089\u8d77\u696d\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3059\u308b\u4eba\u306f\u3001\u52df\u96c6\u8a2d\u7acb\u306b\u3064\u3044\u3066\u306f\u3001\u3068\u308a\u3042\u3048\u305a\u30e0\u30b7\u3057\u3066\u3082\u5927\u4e08\u592b\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u305d\u308c\u3067\u306f\u3001\u8a2d\u7acb\u306e\u624b\u9806\u306b\u3064\u3044\u30661\u3064\u3065\u3064\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

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\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3068\u3057\u3066\u306e\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u5b9a\u6b3e\u306e\u4f5c\u6210\u3068\u8a8d\u8a3c\u3067\u3059\u3002<\/strong><\/p>\n

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\"\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u624b\u9806\u306e\u6d41\u308c01\"<\/p>\n

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\u307e\u305f\u5b9a\u6b3e\u306e\u8a18\u8f09\u4e8b\u9805(\u5b9a\u6b3e\u306b\u8a18\u8f09\u3059\u308b\u5185\u5bb9)\u306b\u306f\u3001\u7d76\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805\u3068\u76f8\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n

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–<\/td>\n\u5fc5\u8981\u7684\u306a\u8a18\u8f09\u3059\u308b\u4e8b\u9805<\/td>\n\u4efb\u610f\u306e\u8a18\u8f09\u4e8b\u9805<\/td>\n<\/tr>\n
\u76ee\u7684<\/td>\n\u3007<\/td>\n–<\/td>\n<\/tr>\n
\u5546\u53f7<\/td>\n\u3007<\/td>\n–<\/td>\n<\/tr>\n
\u672c\u5e97\u306e\u6240\u5728\u5730<\/td>\n\u3007<\/td>\n–<\/td>\n<\/tr>\n
\u8a2d\u7acb\u306b\u969b\u3057\u3066\u51fa\u8cc7\u3055\u308c\u308b\u8ca1\u7523\u306e\u4fa1\u984d
\n\u307e\u305f\u306f\u305d\u306e\u6700\u4f4e\u984d<\/td>\n		\u3007<\/td>\n–<\/td>\n<\/tr>\n
\u767a\u8d77\u4eba\u306e\u6c0f\u540d\u53ca\u3073\u4f4f\u6240<\/td>\n\u3007<\/td>\n–<\/td>\n<\/tr>\n
\u73fe\u7269\u51fa\u8cc7<\/td>\n–<\/td>\n\u3007<\/td>\n<\/tr>\n
\u8ca1\u7523\u5f15\u53d7<\/td>\n–<\/td>\n\u3007<\/td>\n<\/tr>\n
\u767a\u8d77\u4eba\u306e\u5831\u916c\u7b49<\/td>\n–<\/td>\n\u3007<\/td>\n<\/tr>\n
\u8a2d\u7acb\u8cbb\u7528<\/td>\n–<\/td>\n\u3007<\/td>\n<\/tr>\n<\/table>\n

\u6b21\u306b\u3001\u5b9a\u6b3e\u306e\u7d76\u5bfe\u8a18\u8f09\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/strong><\/p>\n

\u30fb\u76ee\u7684<\/b><\/p>\n

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\u30fb\u5546\u53f7<\/b><\/p>\n

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\u30fb\u672c\u5e97\u306e\u6240\u5728\u5730<\/b><\/p>\n

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\u3053\u306e\u969b\u3001\u5b9a\u6b3e\u3067\u306f\u201c\u6771\u4eac\u90fd\u5343\u4ee3\u7530\u533a\u306b\u7f6e\u304f\u201d\u3068\u3060\u3051\u5b9a\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u5b9f\u969b\u306b\u306f\u3001\u201c\u5343\u4ee3\u7530\u533a\u4e38\u306e\u51851\u4e01\u76ee1\u756a\u5730\u201d\u307e\u3067\u3092\u5b9a\u6b3e\u306b\u8a18\u8f09\u3057\u305f\u65b9\u304c\u30d9\u30bf\u30fc\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/b><\/p>\n

\u306a\u305c\u304b\u3068\u8a00\u3046\u3068\u3001\u5b9a\u6b3e\u306b\u201c\u6771\u4eac\u90fd\u5343\u4ee3\u7530\u533a\u306b\u7f6e\u304f\u201d\u3068\u8a00\u3046\u8a18\u8f09\u3057\u304b\u306a\u3044\u3068\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u767b\u8a18\u7533\u8acb\u306e\u969b\u306b\u3001\u4ed6\u306e\u6dfb\u4ed8\u66f8\u985e\u304c\u5897\u3048\u624b\u9593\u3082\u5897\u3048\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n

\u30fb\u8a2d\u7acb\u306b\u969b\u3057\u3066\u51fa\u8cc7\u3055\u308c\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u53c8\u306f\u305d\u306e\u6700\u4f4e\u984d<\/b><\/p>\n

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\u30fb\u767a\u8d77\u4eba\u306e\u6c0f\u540d\u53ca\u3073\u4f4f\u6240<\/b><\/p>\n

\u767a\u8d77\u4eba\u306e\u6c0f\u540d\u3068\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u307e\u305f\u4f1a\u793e\u304c\u767a\u8d77\u4eba\u306b\u306a\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f1a\u793e\u306f\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

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\u53c2\u8003\uff1a\u3010\u516c\u5f0f\u3011\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\/\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u4ed8<\/a><\/p>\n

1.1\u3000\u5b9a\u6b3e\u306e\u8a8d\u8a3c<\/h3>\n

\u5b9a\u6b3e\u306e\u4f5c\u6210\u3092\u7d42\u3048\u308b\u3068\u3001\u6b21\u306e\u624b\u9806\u3068\u3057\u3066\u3001\u5b9a\u6b3e\u3092\u8a8d\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u3057\u3066\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u306f\u3001\u4f1a\u793e\u306e\u672c\u5e97\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u306e\u6240\u5c5e\u516c\u8a3c\u4eba\u304c\u8a8d\u8a3c\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u6771\u4eac23\u533a\u306b\u4f1a\u793e\u306e\u672c\u5e97\u3092\u7f6e\u304f\u5834\u5408\u306b\u306f\u3001\u795e\u5948\u5ddd\u3084\u5343\u8449\u306e\u516c\u8a3c\u5f79\u5834\u3067\u5b9a\u6b3e\u3092\u8a8d\u8a3c\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/p>\n

\u7d19\u30d9\u30fc\u30b9\u3067\u4f5c\u6210\u3057\u305f\u5b9a\u6b3e\u306b\u8a8d\u8a3c\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5370\u7d19\u4ee34\u4e07\u5186\u3068\u3001\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\u7b495\u4e072\u5343\u5186\u3067\u5408\u8a089\u4e072\u5343\u5186\u306e\u5b9f\u8cbb\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u5b9a\u6b3e\u3092PDF\u3067\u4f5c\u6210\u3057\u3001\u305d\u306ePDF\u306b\u96fb\u5b50\u7f72\u540d\u3092\u3057\u3066\u96fb\u5b50\u8a8d\u8a3c\u3092\u7533\u8acb\u3059\u308b\u3068\u3001\u5370\u7d19\u4ee34\u4e07\u5186\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n

\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306be-Tax\u3067\u7533\u544a\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u30ab\u30fc\u30c9\u3084\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\u3092\u304a\u6301\u3061\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u30ab\u30fc\u30c9\u306a\u3069\u3092\u304a\u6301\u3061\u306e\u65b9\u306fPDF\u3067\u4f5c\u6210\u3057\u305f\u5b9a\u6b3e\u306b\u96fb\u5b50\u7f72\u540d\u3057\u3001\u96fb\u5b50\u8a8d\u8a3c\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u305f\u3060\u3054\u81ea\u8eab\u3067\u5b9a\u6b3e\u306e\u96fb\u5b50\u8a8d\u8a3c\u3092\u7533\u8acb\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u7533\u8acb\u7528\u7dcf\u5408\u30bd\u30d5\u30c8\u3092\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306a\u3069\u3001\u4e8b\u52d9\u7684\u306a\u8ca0\u62c5\u304c\u304b\u306a\u308a\u5897\u3048\u307e\u3059\u3002<\/p>\n

\u30b9\u30c6\u30c3\u30d7\uff11\u306e\u307e\u3068\u3081<\/b><\/p>\n

\u30fb\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u3001\u5b9a\u6b3e\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u5b9a\u6b3e\u306b\u516c\u8a3c\u4eba\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n

\u30fb\u5b9a\u6b3e\u3092\u96fb\u5b50\u5b9a\u6b3e\u3067\u4f5c\u6210\u3059\u308b\u3068\u5370\u7d19\u4ee3\u3092\u7bc0\u7d04\u3067\u304d\u308b\u305f\u3081\uff14\u4e07\u5186\u5b89\u304f\u306a\u308b\u3002<\/p><\/div>\n

\u30b9\u30c6\u30c3\u30d72.\u3000\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u306e\u4f5c\u6210<\/h2>\n

\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u30b9\u30c6\u30c3\u30d7\uff12\u3068\u3057\u3066\u3001\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/strong><\/p>\n

\"\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u6dfb\u4ed8\u66f8\u985e\"<\/p>\n

\u3053\u3053\u3067\u306f\u3001\u767a\u8d77\u8a2d\u7acb\u3067\u3001\u3057\u304b\u3082\u53d6\u7de0\u5f79\u4f1a\u3092\u8a2d\u7f6e\u3057\u306a\u3044\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3092\u524d\u63d0\u3068\u3057\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/b><\/p>\n

\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u767a\u8d77\u8a2d\u7acb\u30fb\u53d6\u7de0\u5f79\u4f1a\u975e\u8a2d\u7f6e\u306e\u30b1\u30fc\u30b9\u304c\u4e00\u756a\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u56e0\u307f\u306b\u3001\u767a\u8d77\u8a2d\u7acb\u3068\u306f\u3001\u8a2d\u7acb\u6642\u306b\u767a\u8d77\u4eba\u304c\u3059\u3079\u3066\u306e\u682a\u5f0f\u3092\u5f15\u304d\u53d7\u3051\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3002<\/p>\n

\u52df\u96c6\u8a2d\u7acb\u3068\u306f\u8a2d\u7acb\u6642\u306b\u767a\u884c\u3059\u308b\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u767a\u8d77\u4eba\u304c\u5f15\u304d\u53d7\u3051\u3001\u6b8b\u308a\u306e\u682a\u5f0f\u306f\u5f15\u53d7\u4eba\u3092\u516c\u52df\u3057\u3066\u8a2d\u7acb\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u7b49\u306e\u4e00\u89a7<\/b><\/td>\n<\/tr>\n
\uff11\uff0e\u767b\u8a18\u7533\u8acb\u66f8<\/td>\n<\/tr>\n
\uff12\uff0e\u5b9a\u6b3e<\/td>\n<\/tr>\n
\uff13\uff0e\u767a\u8d77\u4eba\u5168\u54e1\u306e\u540c\u610f\u66f8<\/td>\n<\/tr>\n
\uff14\uff0e\u6255\u8fbc\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n
\uff15\uff0e\u53d6\u7de0\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8<\/td>\n<\/tr>\n
\uff16\uff0e\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8<\/td>\n<\/tr>\n
\uff17\uff0e\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/td>\n<\/tr>\n
\uff18\uff0e\u8a2d\u7acb\u6642\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/td>\n<\/tr>\n
\uff19\uff0e\u672c\u4eba\u78ba\u8a8d\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n
\uff11\uff10\uff0e\u5370\u9451\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n
\uff11\uff11\uff0e\u8cc7\u672c\u91d1\u306e\u984d\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n
\uff11\uff12\uff0e\u53d6\u7de0\u5f79\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53ca\u3073\u305d\u306e\u9644\u5c5e\u66f8\u985e<\/td>\n<\/tr>\n
\uff11\uff13\uff0e\u5370\u9451\u5c4a\u51fa\u66f8<\/td>\n<\/tr>\n
\uff11\uff14\uff0e\u5370\u9451\u30ab\u30fc\u30c9\u4ea4\u4ed8\u7533\u8acb\u66f8<\/td>\n<\/tr>\n<\/table>\n

\u3055\u3066\u3001\u4e0a\u306e\u4e00\u89a7\u306b\u3042\u308b\u6dfb\u4ed8\u66f8\u985e\u7b49\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\u8a2d\u7acb\u767b\u8a18\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e<\/b><\/p>\n

\u30fb\u767b\u8a18\u7533\u8acb\u66f8<\/b><\/p>\n

\u672c\u5e97\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u306b\u8a2d\u7acb\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b\u305f\u3081\u306b\u767b\u8a18\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u5b9a\u6b3e<\/b><\/p>\n

\u516c\u8a3c\u4eba\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u305f\u5b9a\u6b3e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u767a\u8d77\u4eba\u5168\u54e1\u306e\u540c\u610f\u66f8<\/b><\/p>\n

\u767a\u8d77\u4eba\u304c\u5f15\u304d\u53d7\u3051\u308b\u682a\u5f0f\u6570\u3001\u6255\u3044\u8fbc\u91d1\u984d\u3001\u682a\u5f0f\u767a\u884c\u4e8b\u9805\u3001\u682a\u5f0f\u306e\u767a\u884c\u53ef\u80fd\u682a\u5f0f\u7dcf\u6570\u3001\u307e\u305f\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u984d\u304c\u5b9a\u6b3e\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u3053\u306e\u767a\u8d77\u4eba\u5168\u54e1\u306e\u540c\u610f\u66f8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n

\u30fb\u6255\u8fbc\u8a3c\u660e\u66f8<\/b><\/p>\n

\u8cc7\u672c\u91d1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u5b9f\u969b\u306b\u5165\u91d1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/p>\n

\u901a\u5e38\u306f\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3059\u308b\u4e88\u5b9a\u306e\u65b9\u306e\u500b\u4eba\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u53d6\u7de0\u5f79\u3068\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8<\/b><\/p>\n

\u8a2d\u7acb\u6642\u306b\u76e3\u67fb\u5f79\u304c\u5c31\u4efb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u7de0\u5f79\u3068\u4ee3\u8868\u53d6\u7de0\u5f79\u4ee5\u5916\u306b\u76e3\u67fb\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u30fb\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/b><\/p>\n

\u767a\u8d77\u4eba\u306b\u3088\u3063\u3066\u3001\u9069\u5207\u306b\u4ee3\u8868\u53d6\u7de0\u5f79\u304c\u9078\u4efb\u3055\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u8a2d\u7acb\u6642\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/b><\/p>\n

\u767a\u8d77\u4eba\u306b\u3088\u3063\u3066\u3001\u9069\u5207\u306b\u53d6\u7de0\u5f79\u304c\u9078\u4efb\u3055\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u672c\u4eba\u78ba\u8a8d\u8a3c\u660e\u66f8<\/b><\/p>\n

\u3053\u306e\u672c\u4eba\u78ba\u8a8d\u8a3c\u660e\u66f8\u304c\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u3042\u305f\u3063\u3066\u3001\u5e73\u621027\u5e742\u6708\u304b\u3089\u3001\u65b0\u3057\u304f\u8ffd\u52a0\u3067\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u66f8\u9762\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n

\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u76e3\u67fb\u5f79(\u5370\u9451\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u306a\u3044\u5f79\u54e1)\u306b\u3064\u3044\u3066\u672c\u4eba\u78ba\u8a8d\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u30fb\u5370\u9451\u8a3c\u660e\u66f8<\/b><\/p>\n

\u8a2d\u7acb\u6642\u53d6\u7de0\u5f79\u304c\u5c31\u4efb\u627f\u8afe\u66f8\u306b\u62bc\u5370\u3057\u305f\u5370\u9451\u306b\u3064\u304d\u3001\u767a\u884c\u5f8c3\u30f6\u6708\u4ee5\u5185\u306e\u5370\u9451\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u30fb\u8cc7\u672c\u91d1\u306e\u984d\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u8a3c\u660e\u66f8<\/b><\/p>\n

\u8a2d\u7acb\u306b\u969b\u3057\u3066\u51fa\u8cc7\u3055\u308c\u308b\u8ca1\u7523\u304c\u91d1\u92ad\u3060\u3051\u306e\u5834\u5408\u306b\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u8a3c\u660e\u66f8\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n

\u30fb\u53d6\u7de0\u5f79\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53ca\u3073\u9644\u5c5e\u66f8\u985e<\/b><\/p>\n

\u8a2d\u7acb\u306b\u3042\u305f\u3063\u3066\u3001\u73fe\u7269\u51fa\u8cc7(\u91d1\u92ad\u3067\u306f\u306a\u304f\u3001\u4e0d\u52d5\u7523\u3084\u6709\u4fa1\u8a3c\u5238\u3092\u4f1a\u793e\u306b\u51fa\u8cc7\u3057\u3001\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u3092\u5f15\u304d\u53d7\u3051\u308b\u3053\u3068)\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u7de0\u5f79\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53ca\u3073\u9644\u5c5e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

\u203b \u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u304a\u3044\u3066\u3001\u8cc7\u672c\u91d1\u306e\u984d\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u8a3c\u660e\u66f8\u3068\u53d6\u7de0\u5f79\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53ca\u3073\u9644\u5c5e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u30b1\u30fc\u30b9\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u30fb\u767b\u8a18\u3059\u3079\u304d\u4e8b\u9805\u3092\u8a18\u9332\u3057\u305fCD-R<\/b><\/p>\n

\u4f1a\u793e\u306e\u5546\u53f7\u3084\u76ee\u7684\u3001\u672c\u5e97\u6240\u5728\u5730\u3001\u767a\u884c\u3059\u308b\u682a\u5f0f\u6570\u3001\u5f79\u54e1\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u306a\u3069\u3001\u767b\u8a18\u7c3f\u306b\u8a18\u8f09\u3055\u308c\u308b\u4e8b\u9805\u3092\u4fdd\u5b58\u3057\u305fCD-R\u3082\u6cd5\u52d9\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u203b \u30cd\u30c3\u30c8\u3092\u5229\u7528\u3057\u3066\u8a2d\u7acb\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306eCD-R\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n

\u30de\u30e1\u77e5\u8b58\uff1a\u8a2d\u7acb\u767b\u8a18\u306b\u5fc5\u8981\u306a\u305d\u306e\u4ed6\u306e\u66f8\u985e<\/b><\/p>\n

\u8a2d\u7acb\u767b\u8a18\u306e\u969b\u306f\u3001\u4e0a\u3067\u8aac\u660e\u3057\u305f\u6dfb\u4ed8\u66f8\u985e\u4ee5\u5916\u306b\u4e0b\u306e\u66f8\u985e\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

1. \u5370\u9451\u5c4a\u51fa\u66f8<\/b><\/p>\n

\u4f1a\u793e\u306f\u7ba1\u8f44\u6cd5\u52d9\u5c40\u306b\u5370\u9451\u767b\u9332\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5370\u9451\u5c4a\u51fa\u66f8\u306f\u3001\u4f1a\u793e\u304c\u5370\u9451(\u5b9f\u5370)\u767b\u9332\u3092\u3059\u308b\u969b\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u3053\u306e\u5370\u9451\u5c4a\u51fa\u66f8\u3092\u8a2d\u7acb\u767b\u8a18\u306e\u7533\u8acb\u306e\u969b\u306b\u3001\u5408\u308f\u305b\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n

2. \u5370\u9451\u30ab\u30fc\u30c9\u4ea4\u4ed8\u7533\u8acb\u66f8<\/b><\/p>\n

\u8a2d\u7acb\u5f8c\u3001\u4f1a\u793e\u306e\u5370\u9451\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b\u969b\u306b\u5370\u9451\u30ab\u30fc\u30c9\u306e\u63d0\u793a\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u5370\u9451\u30ab\u30fc\u30c9\u4ea4\u4ed8\u7533\u8acb\u66f8\u3082\u5408\u308f\u305b\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p><\/div>\n

\u30b9\u30c6\u30c3\u30d7\uff12\u306e\u307e\u3068\u3081<\/b><\/p>\n

\u30fb\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u306e\u969b\u306f\u3001\u6dfb\u4ed8\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n

\u30fb\u5e73\u621027\u5e74\u306b\u6539\u6b63\u3055\u308c\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u306e\u767b\u8a18\u306e\u5834\u9762\u3067\uff0c\u672c\u4eba\u78ba\u8a8d\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p><\/div>\n

\u203b \u30ea\u30f3\u30af\u5148\u3067\u3001\u30e1\u30c1\u30e3\u30af\u30c1\u30e3\u306b\u4f1a\u793e\u306e\u8a2d\u7acb\u767b\u8a18\u3092\u52b9\u7387\u7684\u306b\u3059\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3092\u30c0\u30f3\u30c8\u30c4\u3067\u52b9\u7387\u5316\u3059\u308b\u65b9\u6cd5<\/a><\/p>\n

\u30b9\u30c6\u30c3\u30d73.\u3000\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u767b\u8a18\u306e\u7533\u8acb<\/h2>\n

\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u6700\u5f8c\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u767b\u8a18\u7533\u8acb\u3067\u3059\u3002<\/strong><\/p>\n

\"\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u624b\u9806\u306e\u6d41\u308c03\"<\/p>\n

\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u8a2d\u7acb\u767b\u8a18\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u6b63\u5f0f\u306b\u6210\u7acb\u3057\u307e\u3059\u3002\u5b9a\u6b3e\u304c\u8a8d\u8a3c\u3055\u308c\u305f\u65e5\u304c\u4f1a\u793e\u6210\u7acb\u65e5\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u767b\u8a18\u7533\u8acb\u306f\u3001\u90f5\u9001\u3067\u3082\u53ef\u80fd\u3067\u3059\u3002\u90f5\u9001\u306e\u5834\u5408\u306b\u306f\u3001\u6cd5\u52d9\u5c40\u3078\u306e\u5230\u7740\u65e5\u304c\u4f1a\u793e\u8a2d\u7acb\u306e\u65e5\u306b\u306a\u308b\u3002<\/p>\n

\u3082\u3061\u308d\u3093\u3001\u30cd\u30c3\u30c8\u3092\u5229\u7528\u3057\u3066\u306e\u767b\u8a18\u7533\u8acb\u3082OK\u3067\u3059\u3002\u6cd5\u52d9\u5c40\u55b6\u696d\u6642\u9593\u5185\u306e\u5230\u7740\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u65e5\u304c\u4f1a\u793e\u8a2d\u7acb\u306e\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u203b\u4f1a\u793e\u6210\u7acb\u65e5\u306f\u3001\u767b\u8a18\u3092\u7533\u8acb\u3057\u305f\u65e5\u4ed8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4eba\u306b\u3088\u3063\u3066\u306f\u3001\u4f1a\u793e\u6210\u7acb\u65e5\u3092\u5927\u5b89\u3084\u8a95\u751f\u65e5\u306b\u3059\u308b\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002\u8a95\u751f\u65e5\u304c\u571f\u65e5\u795d\u65e5\u3067\u306a\u3044\u3053\u3068\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u571f\u65e5\u795d\u65e5\u306f\u3001\u767b\u8a18\u7533\u8acb\u3092\u6cd5\u52d9\u5c40\u306f\u53d7\u4ed8\u3057\u3066\u3044\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n

3.1 \u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u306e\u5b9f\u8cbb<\/h3>\n

\u767b\u8a18\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u5b9f\u8cbb\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u306e\u5b9f\u8cbb<\/strong><\/p>\n\n\n\n\n\n\n
–<\/td>\n\u901a\u5e38\u306e\u5834\u5408<\/td>\n\u5b9a\u6b3e\u3092\u96fb\u5b50\u8a8d\u8a3c\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n
\u5b9a\u6b3e\u5370\u7d19\u4ee3<\/td>\n40,000<\/td>\n–<\/td>\n<\/tr>\n
\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599<\/td>\n52,000<\/td>\n52,000<\/td>\n<\/tr>\n
\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n150,000<\/td>\n150,000<\/td>\n<\/tr>\n
\u5408\u8a08<\/b><\/td>\n242,000<\/b><\/td>\n202,000<\/b><\/td>\n<\/tr>\n<\/table>\n

\u3053\u308c\u4ee5\u5916\u306b\u516c\u8a3c\u5f79\u5834\u307e\u3067\u306e\u4ea4\u901a\u8cbb\u3084\u3001\u6cd5\u52d9\u5c40\u307e\u3067\u306e\u4ea4\u901a\u8cbb\u307e\u305f\u306f\u90f5\u9001\u3067\u7533\u8acb\u3059\u308b\u5834\u5408\u306e\u90f5\u9001\u4ee3\u3082\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

\u4e0a\u3067\u3082\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u5b9a\u6b3e\u3092\u96fb\u5b50\u8a8d\u8a3c\u3059\u308c\u3070\u8cbb\u7528\u306f4\u4e07\u5186\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n

\u307e\u305f\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u6b63\u78ba\u306b\u306f\u8cc7\u672c\u91d1\u00d70.7%\u3067\u8a08\u7b97\u3055\u308c\u300115\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f15\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u8cc7\u672c\u91d1\u304c3,000\u4e07\u5186\u306e\u5834\u5408\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306f21\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u8a2d\u7acb\u767b\u8a18\u3092\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u3001\u305d\u306e\u5831\u916c\u3082\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

\u30de\u30e1\u77e5\u8b58\uff1a\u4f1a\u793e\u5370\u9451\u306e\u6e96\u5099<\/b><\/p>\n

\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u3042\u305f\u3063\u3066\u306f\u6cd5\u52d9\u5c40\u306b\u5370\u9451\u5c4a\u51fa\u66f8(\u4f1a\u793e\u306e\u5b9f\u5370\u3092\u62bc\u5370\u3057\u305f\u66f8\u985e)\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u81ea\u305a\u3068\u5370\u9451\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u3001\u5370\u9451\u8ca9\u58f2\u5e97\u306a\u3069\u3092\u691c\u7d22\u3059\u308b\u3068\u3001\u5370\u9451\u30bb\u30c3\u30c8\u3068\u3057\u3066\u3001\u6cd5\u52d9\u5c40\u5c4a\u51fa\u5370\u3001\u9280\u884c\u5370\u3001\u89d2\u5370\u306e3\u3064\u304c\u30bb\u30c3\u30c8\u30671\u4e07\u5186\u4ee5\u4e0b\u3067\u8ca9\u58f2\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

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