{"id":1549,"date":"2021-04-15T09:00:15","date_gmt":"2021-04-15T00:00:15","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=1549"},"modified":"2026-04-15T16:25:39","modified_gmt":"2026-04-15T07:25:39","slug":"financial-analysis","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/financial-analysis","title":{"rendered":"\u8ca1\u52d9\u5206\u6790\u306e\u57fa\u672c\uff01\u7d4c\u55b6\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d4\u3064\u306e\u5206\u6790\u624b\u6cd5\u3068\u4e3b\u8981\u306a18\u6307\u6a19\u3092\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"color: #ff0000;\"><b>\u8ca1\u52d9\u5206\u6790\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u306e\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u3092\u3082\u3068\u306b\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3084\u5b89\u5168\u6027\u306a\u3069\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3001\u7d30\u304b\u304f\u8abf\u3079\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7-4.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7-4.png\" alt=\"\" width=\"594\" height=\"642\" class=\"aligncenter size-full wp-image-1861\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7-4.png 594w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7-4-278x300.png 278w\" sizes=\"(max-width: 594px) 100vw, 594px\" \/><\/a><\/p>\n<p>\u4f1a\u793e\u306e\u696d\u7e3e\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u6210\u9577\u3055\u305b\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u4f1a\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u3042\u308b\u306e\u304b\u3092\u628a\u63e1\u3057\u3001\u8fc5\u901f\u306b\u6b63\u3057\u3044\u5bfe\u7b56\u3092\u3068\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u4f1a\u793e\u306e\u72b6\u614b\u3092\u77e5\u3089\u306a\u3044\u307e\u307e\u3067\u7d4c\u55b6\u3057\u3066\u3044\u308b\u3068\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u306b\u6c17\u3065\u304f\u306e\u304c\u9045\u308c\u3066\u5012\u7523\u306b\u8ffd\u3044\u8fbc\u307e\u308c\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u52b9\u7387\u306e\u826f\u3044\u4e8b\u696d\u904b\u55b6\u304c\u3067\u304d\u305a\u306b\u6210\u9577\u306e\u6a5f\u4f1a\u3092\u9003\u3057\u305f\u308a\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><b>\u3044\u3046\u306a\u308c\u3070\u3001\u8ca1\u52d9\u5206\u6790\u3068\u306f\u4f1a\u793e\u306b\u3068\u3063\u3066\u306e\u4eba\u9593\u30c9\u30c3\u30af\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u5065\u5eb7\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u65e9\u671f\u767a\u898b\u3059\u308b\u3053\u3068\u3067\u9069\u5207\u306a\u6cbb\u7642\u3092\u884c\u3044\u75c5\u6c17\u3092\u9632\u3050\u3088\u3046\u306b\u3001\u7d4c\u55b6\u4e0a\u306e\u8ab2\u984c\u3092\u6b63\u3057\u304f\u8a8d\u8b58\u3057\u3066\u65e9\u671f\u306b\u5bfe\u7b56\u3092\u3068\u308b\u3053\u3068\u3067\u3001\u52b9\u7387\u306e\u826f\u3044\u4f1a\u793e\u7d4c\u55b6\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u306a\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ca1\u52d9\u5206\u6790\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u7d4c\u55b6\u306b\u6d3b\u304b\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u3000<b>\uff1c\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u30e1\u30ea\u30c3\u30c8\u30fb\u6d3b\u7528\u65b9\u6cd5<\/p>\n<p>\u25cf\u00a0\u4e3b\u306a\u8ca1\u52d9\u5206\u6790\u624b\u6cd5\u3092\u7d39\u4ecb<\/p>\n<p>\u25cf\u00a0\u6b63\u3057\u3044\u8ca1\u52d9\u5206\u6790\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/p>\n<p>\u25cf\u00a0\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u969b\u306e\u6ce8\u610f\u70b9<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3051\u308b\u3068\u3001\u8ca1\u52d9\u5206\u6790\u306e\u57fa\u672c\u3068\u8ca1\u52d9\u5206\u6790\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u3053\u3068\u306e\u91cd\u8981\u6027\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u3092\u884c\u3046\u305f\u3081\u306b\u8ca1\u52d9\u5206\u6790\u306b\u3064\u3044\u3066\u5b66\u3093\u3067\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"shortcode_mail_btn\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/inquiry\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_contact_new01.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_tel_btn\"><a href=\"tel:0120-998-707\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_phone.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_line_btn\"><a href=\"https:\/\/page.line.me\/265wasdz?oat__id=2926904&openQrModal=true#~\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_line.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_service_btn\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/lp\/index.html\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/07\/sarvice_btn-scaled.webp\" alt=\"\"><\/a><\/div>\n<h2><b>1.\u8ca1\u52d9\u5206\u6790\u3068\u306f<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image8-3.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image8-3.png\" alt=\"\" width=\"594\" height=\"280\" class=\"aligncenter size-full wp-image-1862\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image8-3.png 594w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image8-3-300x141.png 300w\" sizes=\"(max-width: 594px) 100vw, 594px\" \/><\/a><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u5192\u982d\u3067\u3082\u89e3\u8aac\u3057\u307e\u3057\u305f\u304c\u3001\u8ca1\u52d9\u5206\u6790\u3068\u306f\u300c\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u306e\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u3092\u3082\u3068\u306b\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3084\u5b89\u5168\u6027\u306a\u3069\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u8a73\u3057\u304f\u8abf\u3079\u308b\u3053\u3068\u300d\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8ca1\u52d9\u8af8\u8868\u3068\u306f\u4e00\u822c\u7684\u306b\u306f\u300c\u6c7a\u7b97\u66f8\u300d\u3068\u3082\u547c\u3070\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u304c\u7d4c\u55b6\u6d3b\u52d5\u306e\u72b6\u6cc1\u3092\u6570\u5b57\u3067\u793a\u3057\u305f\u66f8\u985e\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u3000<b>\uff1c\u8ca1\u52d9\u5206\u6790\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u300c\u8ca1\u52d9\u8af8\u8868\u300d\u306a\u3069\u306e\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u3092\u3082\u3068\u306b\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3084\u5b89\u5168\u6027\u306a\u3069\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u8a73\u3057\u304f\u8abf\u3079\u308b\u3053\u3068<\/p>\n<p>\u3000<b>\uff1c\u8ca1\u52d9\u8af8\u8868\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u4e00\u822c\u7684\u306b\u306f\u300c\u6c7a\u7b97\u66f8\u300d\u3068\u3082\u547c\u3070\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u6570\u5b57\u3067\u308f\u304b\u308b\u66f8\u985e\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306a\u3069\u304c\u3042\u308b\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u306f\u7d4c\u55b6\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u628a\u63e1\u3067\u304d\u308b\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u6295\u8cc7\u3084\u878d\u8cc7\u306e\u5224\u65ad\u306e\u305f\u3081\u306b\u8aad\u307f\u8fbc\u3080\u3053\u3068\u3082\u591a\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u672c\u6765\u306f\u4f1a\u793e\u306e\u7d4c\u55b6\u6539\u5584\u306b\u3068\u3066\u3082\u6709\u52b9\u306a\u3082\u306e\u3002<br \/>\n\u512a\u79c0\u306a\u7d4c\u55b6\u8005\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u3082\u3068\u306b\u5fb9\u5e95\u7684\u306b\u81ea\u793e\u306e\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3044\u3001\u696d\u7e3e\u3092\u4f38\u3070\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u55b6\u696d\u3084\u73fe\u5834\u306e\u696d\u52d9\u306f\u5f97\u610f\u3060\u3051\u3069\u6570\u5b57\u306f\u82e6\u624b\u2026\u3068\u3044\u3046\u7d4c\u55b6\u8005\u306b\u3042\u308a\u304c\u3061\u306a\u306e\u304c\u3001\u7d0d\u7a0e\u306b\u5fc5\u8981\u3060\u304b\u3089\u6c7a\u7b97\u66f8\u3092\u4f5c\u3063\u3066\u306f\u3044\u308b\u3082\u306e\u306e\u7f85\u5217\u3059\u308b\u6570\u5b57\u3092\u3069\u306e\u3088\u3046\u306b\u6349\u3048\u308c\u3070\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u305a\u3001\u300c\u9ed2\u5b57\u306a\u3089\u3044\u3044\u3084\u300d\u3068\u304a\u304a\u307e\u304b\u306b\u3060\u3051\u7406\u89e3\u3057\u3066\u305d\u306e\u307e\u307e\u306b\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/b><\/p>\n<p>\u3057\u304b\u3057\u305d\u308c\u3067\u306f\u3001\u4f1a\u793e\u306e\u5b89\u5b9a\u3057\u305f\u6210\u9577\u306e\u305f\u3081\u306b\u4f55\u3092\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u6839\u672c\u7684\u306a\u5bfe\u7b56\u306b\u306a\u3089\u305a\u3001\u305d\u306e\u5834\u3057\u306e\u304e\u306e\u7d4c\u55b6\u3092\u7d9a\u3051\u308b\u3060\u3051\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><b>\u305d\u3093\u306a\u3068\u304d\u306b\u5f79\u7acb\u3064\u306e\u304c\u8ca1\u52d9\u5206\u6790\u3067\u3059\u3002<br \/>\n\u8ca1\u52d9\u5206\u6790\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5ba2\u89b3\u7684\u306a\u6570\u5b57\u306b\u57fa\u3065\u3044\u3066\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3084\u5b89\u5168\u6027\u30fb\u751f\u7523\u6027\u30fb\u6210\u9577\u6027\u306a\u3069\u3092\u8abf\u3079\u3066\u904e\u53bb\u306e\u5b9f\u7e3e\u3084\u7af6\u5408\u4ed6\u793e\u3068\u6bd4\u8f03\u30fb\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u70b9\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u8ca1\u52d9\u5206\u6790\u3067\u308f\u304b\u308b\u3053\u3068\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u81ea\u793e\u306e\u55b6\u696d\u6d3b\u52d5\u306e\u52b9\u7387\u304c\u826f\u3044\u304b<\/p>\n<p>\u25cf\u00a0\u52b9\u7387\u306e\u60aa\u3044\u304a\u91d1\u306e\u4f7f\u3044\u65b9\u3092\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u306f\u306a\u3044\u304b<\/p>\n<p>\u25cf\u00a0\u5012\u7523\u306e\u5371\u967a\u6027\u306f\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u306e\u304b<\/p>\n<p>\u25cf\u00a0\u4ed6\u793e\u3068\u6bd4\u3079\u3066\u3069\u3053\u304c\u5f37\u307f\u3067\u3069\u3053\u304c\u5f31\u307f\u306a\u306e\u304b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306f\u3054\u304f\u4e00\u90e8\u3067\u3001\u5b9f\u969b\u306b\u306f\u3082\u3063\u3068\u591a\u304f\u306e\u6709\u76ca\u306a\u60c5\u5831\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u73fe\u5728\u306e\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u6570\u5b57\u304b\u3089\u6b63\u3057\u304f\u628a\u63e1\u3057\u3066\u3001\u7d4c\u55b6\u65b9\u91dd\u6c7a\u5b9a\u306e\u6750\u6599\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u8ca1\u52d9\u5206\u6790\u306e\u76ee\u7684\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><b>2.\u8ca1\u52d9\u5206\u6790\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1-2.png\" alt=\"\" width=\"378\" height=\"336\" class=\"aligncenter size-full wp-image-1855\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1-2.png 378w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1-2-300x267.png 300w\" sizes=\"(max-width: 378px) 100vw, 378px\" \/><\/a><\/p>\n<p>\u8ca1\u52d9\u5206\u6790\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u6b21\u306f\u8ca1\u52d9\u5206\u6790\u306e\u5177\u4f53\u7684\u306a\u6d3b\u7528\u65b9\u6cd5\u3092\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u6b63\u3057\u304f\u8ca1\u52d9\u5206\u6790\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u81ea\u793e\u306e\u7d4c\u55b6\u306b\u3069\u306e\u3088\u3046\u306b\u5f79\u7acb\u3064\u306e\u304b\u3092\u77e5\u308b\u3053\u3068\u3067\u8ca1\u52d9\u5206\u6790\u306e\u91cd\u8981\u6027\u3092\u8a8d\u8b58\u3057\u3001\u30b9\u30d4\u30fc\u30c7\u30a3\u3067\u52b9\u7387\u7684\u306a\u7d4c\u55b6\u6539\u5584\u3092\u76ee\u6307\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><b>\u8ca1\u52d9\u5206\u6790\u306e\u57fa\u672c\u306f\u3001\u7af6\u5408\u4ed6\u793e\u3084\u81ea\u793e\u306e\u904e\u53bb\u306e\u671f\u9593\u3068\u6bd4\u8f03\u3092\u3059\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n\u7d4c\u55b6\u6226\u7565\u306e\u7acb\u6848\u306b\u6d3b\u304b\u3059\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u3092\u3001\u4ee5\u4e0b\u306e2\u3064\u306b\u5206\u3051\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/p>\n<h3><b>2-1.\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u3067\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3059\u308b<\/b><\/h3>\n<p>\u8ca1\u52d9\u5206\u6790\u306e\u57fa\u672c\u306e\u6d3b\u7528\u65b9\u6cd5\u306e\u3072\u3068\u3064\u3081\u306f\u300c\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u300d\u3067\u3059\u3002<\/p>\n<p>\u5c0f\u5b66\u6821\u306e\u3068\u304d\u306e\u30b9\u30dd\u30fc\u30c4\u30c6\u30b9\u30c8\u3067\u3082\u3001\u81ea\u5206\u306e50m\u8d70\u306e\u30bf\u30a4\u30e0\u304c\u540c\u7d1a\u751f\u3068\u6bd4\u3079\u3066\u901f\u3044\u306e\u304b\u9045\u3044\u306e\u304b\u3092\u77e5\u308b\u3053\u3068\u3067\u3001\u81ea\u5206\u306f\u8d70\u308b\u306e\u304c\u5f97\u610f\u306a\u306e\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u8ca1\u52d9\u5206\u6790\u3082\u540c\u3058\u3088\u3046\u306a\u8003\u3048\u65b9\u3067\u3001\u81ea\u793e\u306e\u6570\u5024\u304c\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u3079\u3066\u826f\u3044\u306e\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u308b\u3053\u3068\u3067\u3001\u73fe\u5728\u306e\u7d4c\u55b6\u304c\u3046\u307e\u304f\u3044\u3063\u3066\u3044\u308b\u304b\u5ba2\u89b3\u7684\u306b\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/p>\n<p>\u3053\u3053\u3067\u6c17\u3092\u4ed8\u3051\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u540c\u3058\u304f\u3089\u3044\u306e\u898f\u6a21\u306e\u540c\u696d\u4ed6\u793e\u300d\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<br \/>\n\u4f01\u696d\u306f\u696d\u7a2e\u3084\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u30fb\u898f\u6a21\u611f\u306b\u3088\u3063\u3066\u304a\u91d1\u306e\u52d5\u304d\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u540c\u3058\u696d\u7a2e\u3067\u540c\u3058\u3088\u3046\u306a\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u540c\u3058\u304f\u3089\u3044\u306e\u898f\u6a21\u306e\u4f1a\u793e\u306e\u6570\u5b57\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3067\u304d\u308b\u3068\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4eee\u8aac\u3092\u6301\u3063\u3066\u81ea\u793e\u306e\u7d4c\u55b6\u6539\u5584\u306b\u53d6\u308a\u7d44\u307f\u59cb\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u25cf\u00a0\u4ed6\u793e\u304c\u81ea\u793e\u3088\u308a\u308210\uff05\u3082\u7c97\u5229\u7387\u304c\u9ad8\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u81ea\u793e\u306e\u4ed5\u5165\u91d1\u984d\u306f\u5272\u9ad8\u306a\u306e\u304b\u3082\u3057\u308c\u306a\u3044<\/p>\n<p>\u25cf\u00a0\u8ca9\u4fc3\u8cbb\u306f\u4ed6\u306e\u591a\u304f\u306e\u4f1a\u793e\u3068\u540c\u6c34\u6e96\u306e\u305f\u3081\u9069\u6b63\u3068\u5224\u65ad\u3057\u3001\u4ed6\u306e\u90e8\u5206\u3067\u30b3\u30b9\u30c8\u30ab\u30c3\u30c8\u3067\u304d\u306a\u3044\u304b\u8003\u3048\u3088\u3046<\/p>\n<p>\u25cf\u00a0\u81ea\u793e\u306f\u4ed6\u793e\u3088\u308a\u3082\u5f93\u696d\u54e1\u306e\u751f\u7523\u6027\u304c\u4f4e\u3044\u306e\u3067\u3082\u3063\u3068\u793e\u54e1\u6559\u80b2\u306b\u6295\u8cc7\u3059\u3079\u304d\u304b\u3082\u3057\u308c\u306a\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff0000;\"><b>\u3053\u306e\u3088\u3046\u306b\u300c\u6570\u5024\u3092\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u81ea\u793e\u306e\u7d4c\u55b6\u9762\u3067\u306e\u5f31\u307f\u3084\u5f37\u307f\u3092\u898b\u3064\u3051\u308b\u300d\u3068\u3044\u3046\u70b9\u304c\u3001\u8ca1\u52d9\u5206\u6790\u3092\u3046\u307e\u304f\u6d3b\u7528\u3059\u308b\u3072\u3068\u3064\u3081\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<h3><span style=\"color: #ff0000;\"><b>\u00a0<\/b><\/span><b>2-2.\u81ea\u793e\u306e\u904e\u53bb\u306e\u671f\u9593\u3068\u306e\u6bd4\u8f03\u3067\u4f01\u696d\u6d3b\u52d5\u306e\u6210\u679c\u3092\u78ba\u8a8d\u3059\u308b<\/b><\/h3>\n<p>\u8ca1\u52d9\u5206\u6790\u6d3b\u7528\u65b9\u6cd5\u306e\u3075\u305f\u3064\u3081\u306f\u300c\u81ea\u793e\u306e\u904e\u53bb\u306e\u671f\u9593\u3068\u6bd4\u8f03\u300d\u3059\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n\u7406\u60f3\u7684\u306a\u4f01\u696d\u7d4c\u55b6\u306f\u6bce\u5e74\u9806\u8abf\u306b\u6210\u9577\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u305d\u3046\u597d\u8abf\u306b\u306f\u9032\u307e\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u305d\u3093\u306a\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u4eca\u5e74\u306e\u7d50\u679c\u306f\u6628\u5e74\u3068\u6bd4\u8f03\u3057\u3066\u3069\u3046\u306a\u306e\u304b\u300d\u3092\u8abf\u3079\u308b\u3053\u3068\u304c\u6709\u52b9\u3067\u3059\u3002<\/b><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u73fe\u72b6\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u4eca\u306e\u65bd\u7b56\u3092\u7d9a\u3051\u3066\u826f\u3044\u306e\u304b\u5225\u306e\u6539\u5584\u7b56\u3092\u3068\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u25cf\u00a0\u5229\u76ca\u7387\u304c\u6628\u5e74\u3088\u308a\u3082\u6539\u5584\u3057\u305f\u306e\u3067\u4e8b\u52d9\u6240\u79fb\u8ee2\u306b\u3088\u308b\u56fa\u5b9a\u8cbb\u524a\u6e1b\u306b\u4e00\u5b9a\u306e\u52b9\u679c\u304c\u3042\u3063\u305f\u3088\u3046\u3060<\/p>\n<p>\u25cf\u00a0\u6628\u5e74\u3088\u308a\u3082\u6d41\u52d5\u8ca0\u50b5\u6bd4\u7387\u304c\u9ad8\u304f\u306a\u3063\u305f\u305f\u3081\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u3092\u77ed\u671f\u304b\u3089\u9577\u671f\u306b\u501f\u308a\u63db\u3048\u308b\u306a\u3069\u306e\u5bfe\u7b56\u3092\u3068\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/p>\n<p>\u25cf\u00a0\u30b9\u30ad\u30eb\u306e\u9ad8\u3044\u4eba\u6750\u3092\u5897\u54e1\u3092\u3057\u305f\u7d50\u679c\u751f\u7523\u6027\u304c\u4e0a\u304c\u3063\u305f\u306e\u3067\u4eca\u5e74\u3082\u540c\u69d8\u306e\u63a1\u7528\u5f37\u5316\u3092\u7d9a\u3051\u3088\u3046<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff0000;\"><b>\u3053\u306e\u3088\u3046\u306b\u300c\u904e\u53bb\u306e\u671f\u9593\u3068\u306e\u6bd4\u8f03\u3067\u81ea\u793e\u306e\u4f01\u696d\u6d3b\u52d5\u306e\u6210\u679c\u3092\u78ba\u8a8d\u3059\u308b\u300d\u3068\u3044\u3046\u306e\u304c\u3001\u4f1a\u793e\u306e\u66f4\u306a\u308b\u767a\u5c55\u30fb\u7d4c\u55b6\u72b6\u6cc1\u6539\u5584\u306e\u305f\u3081\u306b\u8ca1\u52d9\u5206\u6790\u3092\u3046\u307e\u304f\u6d3b\u7528\u3059\u308b\u3075\u305f\u3064\u3081\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>3.\u4e3b\u306a\u8ca1\u52d9\u5206\u6790\u306e\u624b\u6cd5\u4e00\u89a7<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image14-3.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image14-3.png\" alt=\"\" width=\"596\" height=\"295\" class=\"aligncenter size-full wp-image-1852\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image14-3.png 596w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image14-3-300x148.png 300w\" sizes=\"(max-width: 596px) 100vw, 596px\" \/><\/a><\/p>\n<p>\u8ca1\u52d9\u5206\u6790\u306e\u5177\u4f53\u7684\u306a\u6d3b\u7528\u65b9\u6cd5\u3082\u5b66\u3093\u3060\u3068\u3053\u308d\u3067\u3001\u65e9\u901f\u5b9f\u969b\u306e\u8ca1\u52d9\u5206\u6790\u624b\u6cd5\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5206\u6790\u306e\u76ee\u7684\u5225\u306b\u69d8\u3005\u306a\u8a08\u7b97\u5f0f\u304c\u3042\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u306b\u5206\u3051\u3066\u4e3b\u306a\u8ca1\u52d9\u5206\u6790\u624b\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3010\u53ce\u76ca\u6027\u5206\u6790\u3011<\/b><\/p>\n<p><b>\u52b9\u7387\u3088\u304f\u53ce\u76ca\u3092\u3042\u3052\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u308b\u6307\u6a19<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"697\">\n<p>\u25cf\u00a0<a href=\"#uriagedakasouriekiritu\">\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\uff08\u7c97\u5229\u76ca\u7387\u30fb\u7c97\u5229\u7387\uff09<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#uriagedakaeigyouriekiritu\">\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#uriagedakakeijouriekiritu\">\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#roe\">\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u7387\uff08ROE\uff09<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#sousihonkaitenritu\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3010\u5b89\u5168\u6027\u5206\u6790\u3011<\/b><\/p>\n<p><b>\u5012\u7523\u30ea\u30b9\u30af\u3084\u652f\u6255\u3044\u80fd\u529b\u306e\u6709\u7121\u3092\u8abf\u3079\u308b\u65b9\u6cd5<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"697\">\n<p>\u25cf\u00a0<a href=\"#ryuudouhiritu\">\u6d41\u52d5\u6bd4\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#ryuudouhiritu\">\u5f53\u5ea7\u6bd4\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#husaihiritu\">\u8ca0\u50b5\u6bd4\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#koteihiritu\">\u56fa\u5b9a\u6bd4\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#koteichoukitekigouritu\">\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#jikosihonhiritu\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3010\u751f\u7523\u6027\u5206\u6790\u3011<\/b><\/p>\n<p><b>\u58f2\u4e0a\u3084\u4ed8\u52a0\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u7d4c\u55b6\u8cc7\u6e90\u3092\u3046\u307e\u304f\u4f7f\u3048\u3066\u3044\u308b\u304b\u8abf\u3079\u308b\u65b9\u6cd5<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"697\">\n<p>\u25cf\u00a0<a href=\"#roudoubunpai\">\u52b4\u50cd\u5206\u914d\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#roudouseisansei\">\u52b4\u50cd\u751f\u7523\u6027<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#sihonnseisansei\">\u8cc7\u672c\u751f\u7523\u6027<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3010\u6210\u9577\u6027\u5206\u6790\u3011<\/b><\/p>\n<p><b>\u9806\u8abf\u306b\u4f01\u696d\u3068\u3057\u3066\u6210\u9577\u3067\u304d\u3066\u3044\u308b\u304b\u30fb\u5c06\u6765\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u308b\u65b9\u6cd5<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"697\">\n<p>\u25cf\u00a0<a href=\"#uriagedakaseichouritu\">\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\uff08\u5897\u53ce\u7387\uff09<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#keijouriekiseichouritu\">\u7d4c\u5e38\u5229\u76ca\u6210\u9577\u7387\uff08\u5897\u76ca\u7387\uff09<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#sousihonseichouritu\">\u7dcf\u8cc7\u672c\u6210\u9577\u7387<\/a><\/p>\n<p>\u25cf\u00a0<a href=\"#uriagedakakennkyuukaihatuhiritu\">\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u65e9\u901f\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"margin-bottom: 10px; text-align: center;\"><span style=\"font-weight: 400;\">\u300c\u8ca1\u52d9\u5206\u6790\u3092\u81ea\u529b\u3067\u884c\u3046\u306e\u306f\u96e3\u3057\u305d\u3046\u2026\u300d\u3068\u611f\u3058\u3066\u3044\u307e\u305b\u3093\u304b\uff1f <br \/>\n<strong>\u5c02\u9580\u5bb6\u306b\u3088\u308b\u300c\u30d3\u30b8\u30e7\u30f3\u5f0f\u6708\u6b21\u6c7a\u7b97\u66f8\u300d\u306a\u3089\u3001<\/strong><br \/>\n<strong>\u53ce\u76ca\u6027\u30fb\u5b89\u5168\u6027\u306a\u3069\u306e\u91cd\u8981\u306a\u6307\u6a19\u3092\u307e\u3068\u3081\u305f\u8cc7\u6599\u3092\u6bce\u6708\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002<\/strong><\/span><span style=\"font-weight: 600;\"><br \/>\n<\/span><\/p>\n<p class=\"link-button-orange\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/lp\/index.html\" target=\"_blank\" rel=\"noopener\"><i class=\"fa fa-arrow-circle-o-right\"><\/i>\u7d4c\u55b6\u8ab2\u984c\u3092\u767a\u898b\u3059\u308b\u300c\u6708\u6b21\u6c7a\u7b97\u66f8\u300d\u3092\u898b\u308b<\/a><\/p>\n<h2><b>4.\u3010\u8ca1\u52d9\u5206\u6790\u624b\u6cd5\u2460\u3011\u53ce\u76ca\u6027\u5206\u6790\u304c\u3067\u304d\u308b5\u3064\u306e\u6307\u6a19<\/b><\/h2>\n<figure id=\"attachment_1851\" aria-describedby=\"caption-attachment-1851\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13-1.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13-1.jpg\" alt=\"\" width=\"1000\" height=\"667\" class=\"size-full wp-image-1851\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13-1.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13-1-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13-1-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><figcaption id=\"caption-attachment-1851\" class=\"wp-caption-text\"><b style=\"color: #ff0000; font-size: 16px;\">\u300c\u53ce\u76ca\u6027\u5206\u6790\u300d\u3068\u306f\u3001\u4f1a\u793e\u304c\u5229\u76ca\u3092\u7372\u5f97\u3059\u308b\u529b\u3092\u3069\u306e\u304f\u3089\u3044\u3082\u3063\u3066\u3044\u308b\u304b\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3067\u3059\u3002\u4f01\u696d\u306e\u76ee\u7684\u306f\u5229\u76ca\u3092\u751f\u307f\u7d9a\u3051\u308b\u3053\u3068\u306a\u306e\u3067\u3001\u53ce\u76ca\u6027\u304c\u9ad8\u3044\u307b\u3069\u52b9\u7387\u3088\u304f\u7d99\u7d9a\u6027\u306e\u3042\u308b\u7d4c\u55b6\u304c\u3067\u304d\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/b><\/figcaption><\/figure>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4f55\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u5272\u5408\u3092\u898b\u308b\u306e\u304b\u306b\u3088\u3063\u30662\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u5272\u5408\u3092\u898b\u308b\u6307\u6a19\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\uff08\u7c97\u5229\u76ca\u7387\u30fb\u7c97\u5229\u7387\uff09<\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387<\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387<\/p>\n<p><b>\u3000\uff1c\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u5272\u5408\u3092\u898b\u308b\u6307\u6a19\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u7387\uff08ROE\uff09<\/p>\n<p>\u25cf\u00a0\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h3><b><a id=\"uriagedakasouriekiritu\"><\/a>\u2460\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\uff08\u7c97\u5229\u76ca\u7387\u30fb\u7c97\u5229\u7387\uff09<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\u300d\u3068\u306f\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3001\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u5546\u54c1\u306e\u5229\u76ca\u7387\u3092\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u3042\u3089\u308f\u3059\u305f\u3081\u300c\u4f01\u696d\u306e\u5546\u54c1\u529b\u306e\u5f37\u3055\u300d\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u300c\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u300d\u3068\u306f\u3001\u58f2\u4e0a\u9ad8\u304b\u3089\u539f\u4fa1\u3092\u5f15\u3044\u305f\u3042\u3068\u306e\u5927\u5143\u306e\u5229\u76ca\u306e\u3053\u3068\u3067\u3001\u7c97\u5229\u76ca\u3068\u3082\u547c\u3073\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\uff08\u7c97\u5229\u76ca\u7387\u30fb\u7c97\u5229\u7387\uff09\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\uff08\u7c97\u5229\u76ca\u7387\u30fb\u7c97\u5229\u7387\uff09\uff08\uff05\uff09\uff1d\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u00f7\u58f2\u4e0a\u9ad8\u00d7100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u826f\u3044\u304c\u696d\u7a2e\u306b\u3088\u3063\u3066\u5e73\u5747\u306f\u5927\u304d\u304f\u7570\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\uff08\u7c97\u5229\u76ca\uff09\u306f\u53ce\u76ca\u6027\u3092\u5206\u6790\u3059\u308b\u3068\u304d\u306b\u306f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u91cd\u8981\u306a\u6307\u6a19\u3067\u3001\u696d\u7a2e\u3084\u4f1a\u793e\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5e73\u5747\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u696d\u7a2e\u5225\u306e\u5e73\u5747\u7684\u306a\u7c97\u5229\u76ca\u7387\uff08\u898f\u6a21\u5225\uff09\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u5378\u58f2\u696d\uff1a11.8%\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a15.8\uff05\u3001\u5927\u4f01\u696d\uff1a9.5\uff05\uff09<\/p>\n<p>\u25cf\u00a0\u5c0f\u58f2\u696d\uff1a27.6%\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a15.8\uff05\u3001\u5927\u4f01\u696d\uff1a9.5\uff05\uff09<\/p>\n<p>\u25cf\u00a0\u88fd\u9020\u696d\uff1a22.3%\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a24.9\uff05\u3001\u5927\u4f01\u696d\uff1a21.0\uff05\uff09<\/p>\n<p>\u25cf\u00a0\u98f2\u98df\u696d\uff1a55.9%\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a56.8\uff05\u3001\u5927\u4f01\u696d\uff1a54.5\uff05\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u3000\u53c2\u8003\uff1a\u7d4c\u6e08\u7523\u696d\u7701\uff1a\u5e73\u621010\u5e74\u00a0\u5546\u5de5\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u5831\u544a\u66f8\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u306e\u305f\u3081\u3001\u4ed6\u793e\u6bd4\u8f03\u3092\u3059\u308b\u969b\u306f\u81ea\u5206\u306e\u4f1a\u793e\u306b\u8fd1\u3044\u6761\u4ef6\u306e\u4f01\u696d\u3068\u6bd4\u8f03\u3057\u3066\u5206\u6790\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7c97\u5229\u76ca\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u4eba\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u2192<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/arariekitoha\">\u7c97\u5229\u76ca\u3068\u306f\uff1f\u4ed6\u306e\u5229\u76ca\u3068\u306e\u9055\u3044\u3068\u7d4c\u55b6\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u3092\u5fb9\u5e95\u89e3\u8aac<\/a><\/p>\n<h3><b><a id=\"uriagedakaeigyouriekiritu\"><\/a>\u2461\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u300d\u3068\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u55b6\u696d\u5229\u76ca\u306e\u5272\u5408\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u300c\u55b6\u696d\u6d3b\u52d5\u3084\u5e83\u544a\u3001\u7ba1\u7406\u90e8\u9580\u3082\u542b\u3081\u305f\u4f01\u696d\u306e\u672c\u696d\u306b\u304a\u3051\u308b\u7a3c\u3050\u529b\u300d\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u300c\u55b6\u696d\u5229\u76ca\u300d\u3068\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\u76ca\uff09\u304b\u3089\u55b6\u696d\u6d3b\u52d5\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\uff08\u8ca9\u58f2\u7ba1\u7406\u8cbb\uff09\u3092\u5f15\u3044\u305f\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\uff08\uff05\uff09\uff1d\u55b6\u696d\u5229\u76ca\u00f7\u58f2\u4e0a\u9ad8\u00d7100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u826f\u3044\u304c\u696d\u7a2e\u3084\u898f\u6a21\u306b\u3088\u3063\u3066\u5e73\u5747\u306f\u5927\u304d\u304f\u7570\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u306e\u696d\u7a2e\u5225\u30fb\u898f\u6a21\u5225\u5e73\u5747\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u696d\u7a2e\u5225\u306e\u5e73\u5747\u7684\u306a\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\uff08\u898f\u6a21\u5225\uff09\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u5378\u58f2\u696d\uff1a1.1%\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a1.5\uff05\u3001\u5927\u4f01\u696d\uff1a0.9\uff05\uff09<\/p>\n<p>\u25cf\u00a0\u5c0f\u58f2\u696d\uff1a2.1%\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a3.5\uff05\u3001\u5927\u4f01\u696d\uff1a1.0\uff05\uff09<\/p>\n<p>\u25cf\u00a0\u88fd\u9020\u696d\uff1a4.0\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a4.0\uff05\u3001\u5927\u4f01\u696d\uff1a4.0\uff05\uff09<\/p>\n<p>\u25cf\u00a0\u98f2\u98df\u696d\uff1a8.6\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a11.4\uff05\u3001\u5927\u4f01\u696d\uff1a3.6\uff05\uff09<\/p>\n<p>\u3000\u53c2\u8003\uff1a\u7d4c\u6e08\u7523\u696d\u7701\uff1a\u5e73\u621010\u5e74\u00a0\u5546\u5de5\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u5831\u544a\u66f8\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u6307\u6a19\u304c\u4f4e\u3044\u3068\u53ce\u76ca\u6027\u304c\u4f4e\u304f\u5229\u5e45\u304c\u5c0f\u3055\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u81ea\u793e\u306e\u6570\u5b57\u304c\u5e73\u5747\u3088\u308a\u3082\u4f4e\u3044\u5834\u5408\u306f\u300c\u55b6\u696d\u306e\u52b9\u7387\u304c\u60aa\u3044\u306e\u304b\uff1f\u5e83\u544a\u8cbb\u304c\u591a\u3059\u304e\u308b\u306e\u304b\uff1f\u300d\u306a\u3069\u3001\u539f\u56e0\u3092\u8abf\u67fb\u3057\u3066\u6539\u5584\u7b56\u3092\u691c\u8a0e\u3059\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><b><a id=\"uriagedakakeijouriekiritu\"><\/a>\u2462\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u300d\u3068\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u7d4c\u5e38\u5229\u76ca\u306e\u5272\u5408\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u300c\u672c\u696d\u4ee5\u5916\u306e\u90e8\u5206\u3082\u542b\u3081\u305f\u4f01\u696d\u5168\u4f53\u306e\u7a3c\u3050\u529b\u300d\u3092\u793a\u3059\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u3068\u306f\u3001\u5148\u307b\u3069\u767b\u5834\u3057\u305f\u300c\u55b6\u696d\u5229\u76ca\u300d\u306b\u5bfe\u3057\u3066\u300c\u672c\u696d\u4ee5\u5916\u306e\u53ce\u5165\u3084\u652f\u51fa\u300d\u3092\u5dee\u3057\u5f15\u304d\u3057\u305f\u5f8c\u306e\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u300c\u672c\u696d\u4ee5\u5916\u306e\u53ce\u5165\u3084\u652f\u51fa\u300d\u3068\u306f\u3001\u4f8b\u3048\u3070\u682a\u5f0f\u30fb\u70ba\u66ff\u306a\u3069\u306e\u5229\u76ca\u3084\u640d\u5931\u3001\u4e0d\u52d5\u7523\u8cc3\u6599\u306a\u3069\u306e\u30e1\u30a4\u30f3\u306e\u30d3\u30b8\u30cd\u30b9\u3068\u306f\u95a2\u4fc2\u306e\u306a\u3044\u53ce\u5165\u3084\u652f\u51fa\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\uff08\uff05\uff09\uff1d\u7d4c\u5e38\u5229\u76ca\u00f7\u58f2\u4e0a\u9ad8\u00d7100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u826f\u3044\u304c\u696d\u7a2e\u3084\u898f\u6a21\u306b\u3088\u3063\u3066\u5e73\u5747\u306f\u5927\u304d\u304f\u7570\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u306e\u5e73\u5747\u5024\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u300d\u306e\u7d50\u679c\u3092\u76ee\u5b89\u3068\u3057\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u7684\u306a\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u5efa\u8a2d\u696d\uff1a4.92%<\/p>\n<p>\u25cf\u00a0\u88fd\u9020\u696d\uff1a4.45%<\/p>\n<p>\u25cf\u00a0\u60c5\u5831\u901a\u4fe1\u696d\uff1a5.91%<\/p>\n<p>\u25cf\u00a0\u904b\u8f38\u696d\u3001\u90f5\u4fbf\u696d\uff1a3.05%<\/p>\n<p>\u25cf\u00a0\u5378\u58f2\u696d\uff1a2.10%<\/p>\n<p>\u25cf\u00a0\u5c0f\u58f2\u696d\uff1a1.47%<\/p>\n<p>\u25cf\u00a0\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u8cc3\u8cb8\u696d\uff1a8.95%<\/p>\n<p>\u25cf\u00a0\u5b66\u8853\u7814\u7a76\uff0c\u5c02\u9580\u30fb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d\uff1a7.81%<\/p>\n<p>\u25cf\u00a0\u5bbf\u6cca\u696d\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff1a2.60%<\/p>\n<p>\u25cf\u00a0\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u5a2f\u697d\u696d\uff1a2.25%<\/p>\n<p>\u25cf\u00a0\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\u696d\uff1a5.02%\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p>\u3000\u53c2\u8003\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/chousa\/kihon\/index.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\uff1a\u4ee4\u548c\u5143\u5e74\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u6570\u5024\u304c\u4f4e\u3044\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u5168\u4f53\u306e\u7dcf\u5408\u7684\u306a\u53ce\u76ca\u6027\u304c\u4f4e\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u6ce8\u76ee\u5ea6\u3082\u9ad8\u3044\u90e8\u5206\u306a\u306e\u3067\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u6307\u6a19\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><b>\u25a0\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u5272\u5408\u3092\u898b\u308b<\/b><\/p>\n<h3><b> <a id=\"roe\"><\/a><\/b><b>\u2463\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u7387\uff08ROE\uff09<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u7387\uff08ROE\uff09\u300d\u3068\u306f\u3001\u4f01\u696d\u306e\u81ea\u5df1\u8cc7\u672c\uff08\u682a\u4e3b\u8cc7\u672c\uff09\u306b\u5bfe\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3001\u300c\u4f01\u696d\u306e\u7d4c\u55b6\u52b9\u7387\u306e\u9ad8\u3055\u300d\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8cc7\u672c\u3092\u3044\u304b\u306b\u52b9\u7387\u7684\u306b\u904b\u7528\u3067\u304d\u3066\u3044\u308b\u304b\u3092\u5ba2\u89b3\u7684\u306b\u77e5\u308b\u305f\u3081\u306b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3001\u3053\u306e\u6570\u5024\u304c\u9ad8\u3044\u3068\u8cc7\u672c\u304c\u96c6\u307e\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u7387\uff08ROE\uff09\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u7387\uff08ROE\uff09\uff08%\uff09=\u5f53\u671f\u7d14\u5229\u76ca\u00f7\u81ea\u5df1\u8cc7\u672c\uff08\u682a\u4e3b\u7dcf\u8cc7\u672c\uff09\u00d7100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u826f\u597d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e73\u5747\u5024\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u7684\u306a\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u7387\uff08ROE\uff09\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u5efa\u8a2d\u696d\uff1a13.66%<\/p>\n<p>\u25cf\u00a0\u88fd\u9020\u696d\uff1a9.57%<\/p>\n<p>\u25cf\u00a0\u60c5\u5831\u901a\u4fe1\u696d\uff1a10.27%<\/p>\n<p>\u25cf\u00a0\u904b\u8f38\u696d\u3001\u90f5\u4fbf\u696d\uff1a11.44%<\/p>\n<p>\u25cf\u00a0\u5378\u58f2\u696d\uff1a11.02%<\/p>\n<p>\u25cf\u00a0\u5c0f\u58f2\u696d\uff1a8.00%<\/p>\n<p>\u25cf\u00a0\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u8cc3\u8cb8\u696d\uff1a14.28%<\/p>\n<p>\u25cf\u00a0\u5b66\u8853\u7814\u7a76\u3001\u5c02\u9580\u30fb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d\uff1a6.72%<\/p>\n<p>\u25cf\u00a0\u5bbf\u6cca\u696d\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff1a11.44%<\/p>\n<p>\u25cf\u00a0\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u5a2f\u697d\u696d\uff1a6.70%<\/p>\n<p>\u25cf\u00a0\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\u696d\uff1a12.24%<\/p>\n<p>\u3000\u53c2\u8003\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/chousa\/kihon\/index.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\uff1a\u4ee4\u548c\u5143\u5e74\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><b><a id=\"sousihonkaitenritu\"><\/a>\u2464\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\uff08\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\uff09\u300d\u3068\u306f\u3001\u300c\u4e8b\u696d\u306b\u6295\u8cc7\u3057\u305f\u8cc7\u672c\uff08\u8cc7\u7523\uff09\u3092\u3069\u306e\u304f\u3089\u3044\u52b9\u7387\u3088\u304f\u6d3b\u7528\u3067\u304d\u305f\u304b\u300d\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3088\u308a\u5c11\u306a\u3044\u8cc7\u672c\u3067\u591a\u304f\u306e\u58f2\u4e0a\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u53cd\u5bfe\u306b\u3053\u306e\u6570\u5024\u304c\u4f4e\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u4e8b\u696d\u306b\u4f7f\u3063\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u58f2\u4e0a\u304c\u5c0f\u3055\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u7279\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\uff08\u56de\uff09\uff1d\u58f2\u4e0a\u9ad8\u00f7\u7dcf\u8cc7\u672c\uff08\u7dcf\u8cc7\u7523\uff09<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a1.0\u3088\u308a\u3082\u5927\u304d\u3051\u308c\u3070\u826f\u3044\u304c\u696d\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e73\u5747\u5024\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u7684\u306a\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u5efa\u8a2d\u696d\uff1a1.25\u56de<\/p>\n<p>\u25cf\u00a0\u88fd\u9020\u696d\uff1a1.06\u56de<\/p>\n<p>\u25cf\u00a0\u60c5\u5831\u901a\u4fe1\u696d\uff1a1.04\u56de<\/p>\n<p>\u25cf\u00a0\u904b\u8f38\u696d\u3001\u90f5\u4fbf\u696d\uff1a1.25\u56de<\/p>\n<p>\u25cf\u00a0\u5378\u58f2\u696d\uff1a1.80\u56de<\/p>\n<p>\u25cf\u00a0\u5c0f\u58f2\u696d\uff1a1.84\u56de<\/p>\n<p>\u25cf\u00a0\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u8cc3\u8cb8\u696d\uff1a0.34\u56de<\/p>\n<p>\u25cf\u00a0\u5b66\u8853\u7814\u7a76\u3001\u5c02\u9580\u30fb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d\uff1a0.51\u56de<\/p>\n<p>\u25cf\u00a0\u5bbf\u6cca\u696d\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff1a1.07\u56de<\/p>\n<p>\u25cf\u00a0\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u5a2f\u697d\u696d\uff1a1.09\u56de<\/p>\n<p>\u25cf\u00a0\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\u696d\uff1a1.26\u56de<\/p>\n<p>\u3000\u53c2\u8003\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/chousa\/kihon\/index.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\uff1a\u4ee4\u548c\u5143\u5e74\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5c0f\u58f2\u696d\u3084\u5378\u58f2\u696d\u306f\u3001\u77ed\u671f\u9593\u3067\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u8ca9\u58f2\u3059\u308b\u3068\u3044\u3046\u30b5\u30a4\u30af\u30eb\u3092\u7e70\u308a\u8fd4\u3059\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3067\u3042\u308b\u305f\u3081\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4e0d\u52d5\u7523\u696d\u3084\u7269\u54c1\u8cc3\u8cb8\u696d\u3067\u306f\u3001\u571f\u5730\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u9ad8\u984d\u306a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u58f2\u4e0a\u306f\u8cc3\u8cb8\u53ce\u5165\u3067\u91d1\u984d\u304c\u5c0f\u3055\u3081\u3067\u3042\u308b\u305f\u3081\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u4f4e\u304f\u306a\u308b\u3068\u3044\u3046\u7279\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u7814\u7a76\u6a5f\u95a2\u306a\u3069\u3082\u9ad8\u984d\u306a\u7814\u7a76\u8a2d\u5099\u306b\u5bfe\u3057\u3066\u58f2\u308a\u4e0a\u3052\u306f\u5c0f\u3055\u3044\u50be\u5411\u306b\u3042\u308b\u305f\u3081\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u306e\u696d\u7a2e\u3067\u3042\u308c\u3070\u300c\u5c11\u306a\u304f\u3068\u30821.0\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u304b\u300d\u3068\u3044\u3046\u70b9\u306b\u6ce8\u610f\u3059\u308c\u3070\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><b>5.\u3010\u8ca1\u52d9\u5206\u6790\u624b\u6cd5\u2461\u3011\u5b89\u5168\u6027\u5206\u6790\u304c\u3067\u304d\u308b5\u3064\u306e\u6307\u6a19<\/b><\/h2>\n<figure id=\"attachment_1863\" aria-describedby=\"caption-attachment-1863\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9-4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9-4.jpg\" alt=\"\" width=\"1000\" height=\"595\" class=\"size-full wp-image-1863\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9-4.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9-4-300x179.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9-4-768x457.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><figcaption id=\"caption-attachment-1863\" class=\"wp-caption-text\"><b style=\"color: #ff0000; font-size: 16px;\">\u300c\u5b89\u5168\u6027\u5206\u6790\u300d\u3068\u306f\u3001\u5012\u7523\u30ea\u30b9\u30af\u3084\u652f\u6255\u3044\u80fd\u529b\u306e\u9ad8\u3055\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3067\u3059\u3002\u73fe\u91d1\u3084\u5546\u54c1\u5728\u5eab\u30fb\u5efa\u7269\u30fb\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u306e\u300c\u8cc7\u7523\u300d\u3068\u3001\u652f\u6255\u624b\u5f62\u3084\u501f\u5165\u91d1\u306a\u3069\u306e\u300c\u8ca0\u50b5\u300d\u306e\u6bd4\u7387\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u8ca1\u52d9\u9762\u306e\u30ea\u30b9\u30af\u3092\u6570\u5b57\u3067\u3042\u3089\u308f\u3057\u307e\u3059\u3002<\/b><\/figcaption><\/figure>\n<p>\u8cc7\u7523\u3068\u8ca0\u50b5\u306f\u3001\u300c1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u306b\u3067\u304d\u308b\u304b\u3001\u3082\u3057\u304f\u306f\u8fd4\u6e08\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u304b\u3069\u3046\u304b\u300d\u3068\u3044\u3046\u89b3\u70b9\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u6d41\u52d5\u8cc7\u7523\u3068\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u6d41\u52d5\u8cc7\u7523\uff1a1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u306b\u3067\u304d\u308b\u8cc7\u7523<\/p>\n<p>\uff08\u4f8b\uff09\u73fe\u91d1\u30fb\u9810\u91d1\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1\u3001\u5546\u54c1\u5728\u5eab\u306a\u3069<\/p>\n<p>\u25cf\u00a0\u56fa\u5b9a\u8cc7\u7523\uff1a1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u306b\u3067\u304d\u306a\u3044\uff08\u3059\u308b\u4e88\u5b9a\u304c\u306a\u3044\uff09\u8cc7\u7523<\/p>\n<p>\uff08\u4f8b\uff09\u571f\u5730\u3084\u5efa\u7269\u3001\u5de5\u5834\u306e\u5927\u578b\u8a2d\u5099\u3001\u8eca\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u306e\u308c\u3093\u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u6d41\u52d5\u8ca0\u50b5\u3068\u56fa\u5b9a\u8ca0\u50b5\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u6d41\u52d5\u8ca0\u50b5\uff1a1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3059\u3079\u304d\u50b5\u52d9<\/p>\n<p>\uff08\u4f8b\uff09\u652f\u6255\u624b\u5f62\u3001\u8cb7\u639b\u91d1\u3001\u77ed\u671f\u501f\u5165\u91d1\u306a\u3069<\/p>\n<p>\u25cf\u00a0\u56fa\u5b9a\u8ca0\u50b5\uff1a\u652f\u6255\u671f\u9650\u304c1\u5e74\u3088\u308a\u3082\u5148\u306b\u3042\u308b\u8ca0\u50b5<\/p>\n<p>\uff08\u4f8b\uff09\u793e\u50b5\u3001\u9577\u671f\u501f\u5165\u91d1\u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8cc7\u91d1\u3092\u3046\u307e\u304f\u3084\u308a\u304f\u308a\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8ca0\u50b5\u306e\u8fd4\u6e08\u671f\u9650\u3068\u8cc7\u91d1\u306e\u5165\u91d1\u65e5\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u4f9d\u5b58\u3059\u308b\u306e\u3067\u3001\u5b89\u5168\u6027\u3092\u5206\u6790\u3059\u308b\u3068\u304d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u77ed\u671f\u3068\u9577\u671f\u306b\u5206\u3051\u3066\u652f\u6255\u3044\u80fd\u529b\u3092\u8abf\u3079\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u77ed\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\u3092\u898b\u308b\u6307\u6a19\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u6d41\u52d5\u6bd4\u7387<\/p>\n<p>\u25cf\u00a0\u5f53\u5ea7\u6bd4\u7387<\/p>\n<p><b>\u3000\uff1c\u9577\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\u3092\u898b\u308b\u6307\u6a19\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8ca0\u50b5\u6bd4\u7387<\/p>\n<p>\u25cf\u00a0\u56fa\u5b9a\u6bd4\u7387<\/p>\n<p>\u25cf\u00a0\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<\/p>\n<p>\u25cf\u00a0\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><b><a id=\"ryuudouhiritu\"><\/a>\u2460\u6d41\u52d5\u6bd4\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u6d41\u52d5\u6bd4\u7387\u300d\u3068\u306f\u3001\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u77ed\u671f\u9593\u306e\u3046\u3061\u306b\u8fd4\u6e08\u3059\u3079\u304d\u8ca0\u50b5\u306b\u5bfe\u3057\u3066\u3001\u540c\u3058\u671f\u9593\u306e\u3046\u3061\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u306e\u304b\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u6d41\u52d5\u6bd4\u7387\u304c\u4f4e\u3044\u3068\u652f\u6255\u3044\u80fd\u529b\u304c\u5c0f\u3055\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u8ca1\u52d9\u9762\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u6d41\u52d5\u6bd4\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u6d41\u52d5\u6bd4\u7387\uff08\uff05\uff09\u00a0\uff1d\u6d41\u52d5\u8cc7\u7523\u00a0\u00f7\u00a0\u6d41\u52d5\u8ca0\u50b5\u00a0\u00d7\u00a0100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a200\uff05\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u5b89\u5168<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>200\uff05\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\u77ed\u671f\u7684\u306b\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u8ca0\u50b5\u304c\u4f7f\u3048\u308b\u8cc7\u91d1\u306e\u534a\u5206\u4ee5\u4e0b\u3060\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u8ca1\u52d9\u9762\u306e\u5b89\u5168\u6027\u304c\u9ad8\u3044\u3068\u3055\u308c\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057100\uff05\u672a\u6e80\u306b\u306a\u308b\u3068\u3001\u8fd4\u6e08\u3059\u3079\u304d\u8ca0\u50b5\u3092\u624b\u5143\u8cc7\u91d1\u3067\u8cc4\u3048\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u975e\u5e38\u306b\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u72b6\u614b\u3060\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><b><a id=\"touzahiritu\"><\/a>\u2461\u5f53\u5ea7\u6bd4\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u5f53\u5ea7\u6bd4\u7387\u300d\u3068\u306f\u3001\u6d41\u52d5\u6bd4\u7387\u3088\u308a\u3082\u3055\u3089\u306b\u77ed\u671f\u7684\u306a\u50b5\u52d9\u8fd4\u6e08\u80fd\u529b\u3092\u77e5\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6d41\u52d5\u8cc7\u7523\u306e\u4e2d\u3067\u3082\u3001\u5546\u54c1\u5728\u5eab\u306a\u3069\u73fe\u91d1\u5316\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3082\u306e\u3092\u9664\u3044\u305f\u3001\u300c\u73fe\u91d1\u30fb\u9810\u91d1\u300d\u300c\u53d7\u53d6\u624b\u5f62\u300d\u300c\u58f2\u639b\u91d1\u300d\u306a\u3069\u306e\u3001\u3088\u308a\u73fe\u91d1\u5316\u3057\u3084\u3059\u3044\u8cc7\u7523\u3067\u3042\u308b\u300c\u5f53\u5ea7\u8cc7\u7523\u300d\u306b\u5bfe\u3059\u308b\u6d41\u52d5\u8ca0\u50b5\u306e\u5272\u5408\u3092\u898b\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u5f53\u5ea7\u6bd4\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u5f53\u5ea7\u6bd4\u7387\uff08\uff05\uff09\uff1d\u5f53\u5ea7\u8cc7\u7523\u00a0\u00f7\u00a0\u6d41\u52d5\u8ca0\u50b5\u00a0\u00d7\u00a0100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a100\uff05\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u5b89\u5168<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>100\uff05\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\u5728\u5eab\u3092\u73fe\u91d1\u5316\u3059\u308b\u624b\u9593\u3092\u304b\u3051\u306a\u304f\u3066\u3082\u624b\u5143\u306b\u3042\u308b\u73fe\u91d1\u3084\u5165\u91d1\u4e88\u5b9a\u306e\u8cc7\u91d1\u3060\u3051\u3067\u77ed\u671f\u7684\u306a\u8ca0\u50b5\u3092\u8fd4\u6e08\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u305f\u3081\u3001\u3088\u308a\u8ca1\u52d9\u9762\u306e\u5b89\u5168\u6027\u304c\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3><b><a id=\"husaihiritu\"><\/a>\u2462\u8ca0\u50b5\u6bd4\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u8ca0\u50b5\u6bd4\u7387\u300d\u3068\u306f\u3001\u4f1a\u793e\u306e\u8cc7\u672c\uff08\u8cc7\u7523\uff09\u3068\u8ca0\u50b5\u5168\u4f53\u306e\u6bd4\u7387\u3092\u793a\u3059\u3053\u3068\u3067\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u4e2d\u9577\u671f\u7684\u306a\u50b5\u52d9\u8fd4\u6e08\u80fd\u529b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8ca0\u50b5\u3068\u306f\u8fd4\u6e08\u7fa9\u52d9\u306e\u3042\u308b\u4ed6\u4eba\u8cc7\u672c\u306e\u3053\u3068\u3067\u3059\u306e\u3067\u3001\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u8ca0\u50b5\u306e\u5272\u5408\u304c\u4f4e\u3044\u307b\u3069\u8ca1\u52d9\u9762\u304c\u5b89\u5168\u3060\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u8ca0\u50b5\u6bd4\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u8ca0\u50b5\u6bd4\u7387\uff08\uff05\uff09\u00a0\uff1d\u00a0\u8ca0\u50b5\u00f7\u00a0\u81ea\u5df1\u8cc7\u672c\u00a0\u00d7\u00a0100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a100\uff05\u672a\u6e80\u306a\u3089\u5b89\u5168<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><b><a id=\"koteihiritu\"><\/a>\u2463\u56fa\u5b9a\u6bd4\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u56fa\u5b9a\u6bd4\u7387\u300d\u3068\u306f\u3001\u4f1a\u793e\u306e\u8cc7\u672c\uff08\u8cc7\u7523\uff09\u3068\u56fa\u5b9a\u8cc7\u7523\u306e\u6bd4\u7387\u3092\u793a\u3059\u3053\u3068\u3067\u56fa\u5b9a\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u91d1\u984d\u304c\u3069\u306e\u304f\u3089\u3044\u81ea\u5df1\u8cc7\u672c\u3067\u307e\u304b\u306a\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3067\u3059\u3002<br \/>\n\u9577\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\u306e\u5206\u6790\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u571f\u5730\u3084\u5efa\u7269\u30fb\u5de5\u5834\u306e\u5927\u578b\u8a2d\u5099\u306a\u3069\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u308c\u3089\u306e\u91d1\u984d\u304c\u81ea\u793e\u306e\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u5927\u304d\u3059\u304e\u308b\u3068\u300c\u904e\u5270\u306a\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u5b89\u5168\u6027\u304c\u4f4e\u3044\u3068\u898b\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u56fa\u5b9a\u6bd4\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u56fa\u5b9a\u6bd4\u7387\uff08\uff05\uff09\u00a0\uff1d\u00a0\u56fa\u5b9a\u8cc7\u7523\u00a0\u00f7\u00a0\u81ea\u5df1\u8cc7\u672c\u00a0\u00d7\u00a0100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a100\uff05\u672a\u6e80\u306a\u3089\u5b89\u5168<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>100\uff05\u672a\u6e80\u306a\u3089\u56fa\u5b9a\u8cc7\u7523\u3092\u5168\u3066\u81ea\u5df1\u8cc7\u672c\u3067\u307e\u304b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u5b89\u5168\u3067\u3059\u3002<\/p>\n<h3><b><a id=\"koteichoukitekigouritu\"><\/a>\u2464\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u300d\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u5b89\u5b9a\u3057\u305f\u8cc7\u91d1\u3067\u307e\u304b\u306a\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u306f\u4f01\u696d\u6d3b\u52d5\u306e\u4e0a\u3067\u696d\u7e3e\u62e1\u5927\u3092\u76ee\u6307\u3059\u305f\u3081\u306b\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u305f\u3081\u306b\u501f\u5165\u3092\u884c\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u501f\u5165\u306f\u3001\u8fd4\u6e08\u671f\u9650\u304c\u9577\u671f\u306e\u3082\u306e\u3067\u3042\u308c\u3070\u81ea\u5df1\u8cc7\u672c\u306b\u8fd1\u3044\u4f7f\u3044\u65b9\u304c\u3067\u304d\u308b\u306e\u3067\u300c\u5b89\u5b9a\u3057\u305f\u8cc7\u91d1\u300d\u3067\u3042\u308b\u3068\u6349\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u300c\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u300d\u306e\u8a08\u7b97\u3067\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u91d1\u984d\u3092\u3001\u5b89\u5b9a\u8cc7\u91d1\u3067\u3042\u308b\u300c\u81ea\u5df1\u8cc7\u672c\u3068\u56fa\u5b9a\u8ca0\u50b5\u306e\u5408\u8a08\u300d\u3067\u5272\u308b\u3053\u3068\u3067\u5c0e\u304d\u51fa\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\uff08\uff05\uff09\uff1d\u56fa\u5b9a\u8cc7\u7523\u00f7\uff08\u81ea\u5df1\u8cc7\u672c+\u56fa\u5b9a\u8ca0\u50b5\uff09\u00d7100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u5c11\u306a\u304f\u3068\u3082100\uff05\u4ee5\u4e0b\u306b\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u6570\u5024\u304c\u9ad8\u3044\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u8abf\u9054\u3059\u308b\u305f\u3081\u306b\u8fd4\u6e08\u671f\u9650\u304c\u8fd1\u3044\u8ca0\u50b5\u3067\u3042\u308b\u6d41\u52d5\u8ca0\u50b5\u307e\u3067\u5145\u5f53\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u8ca1\u52d9\u9762\u306e\u5b89\u5168\u6027\u304c\u4f4e\u3044\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><b><a id=\"jikosihonhiritu\"><\/a>\u2465\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u300d\u3068\u306f\u3001\u4f1a\u793e\u306e\u8cc7\u672c\u306e\u3046\u3061\u81ea\u5df1\u8cc7\u672c\u3068\u4ed6\u4eba\u8cc7\u672c\uff08\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u306a\u3069\uff09\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u77e5\u308b\u3053\u3068\u3067\u8ca1\u52d9\u72b6\u614b\u306e\u5b89\u5b9a\u6027\u3092\u306f\u304b\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u9280\u884c\u304b\u3089\u306e\u878d\u8cc7\u306a\u3069\u306f\u8fd4\u6e08\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u3089\u306e\u6bd4\u7387\u304c\u3042\u307e\u308a\u306b\u3082\u9ad8\u3044\u3068\u8ca1\u653f\u9762\u306e\u5b89\u5b9a\u6027\u304c\u4f4e\u304f\u3001\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u6b8b\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u81ea\u5df1\u8cc7\u672c\u306e\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3046\u304c\u8ca1\u52d9\u7684\u306b\u306f\u5b89\u5168\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\uff05\uff09\uff1d\u81ea\u5df1\u8cc7\u672c\u00f7\uff08\u81ea\u5df1\u8cc7\u672c\uff0b\u4ed6\u4eba\u8cc7\u672c\uff09\u00d7100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u9ad8\u3044\u307b\u3069\u5b89\u5168<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c30\uff05\u306a\u3089\u5b89\u5b9a\u3057\u3066\u3044\u308b\u300150\uff05\u4ee5\u4e0a\u306a\u3089\u3088\u308a\u5b89\u5b9a\u3057\u3066\u3044\u308b\u512a\u826f\u4f01\u696d\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u501f\u5165\u91d1\u306b\u4f9d\u5b58\u3057\u306a\u3044\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u3092\u884c\u3044\u305f\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u306f30\uff05\u7a0b\u5ea6\u3092\u76ee\u6307\u3059\u3088\u3046\u306b\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><b>6.\u3010\u8ca1\u52d9\u5206\u6790\u624b\u6cd5\u2462\u3011\u751f\u7523\u6027\u5206\u6790\u304c\u3067\u304d\u308b5\u3064\u306e\u6307\u6a19<\/b><\/h2>\n<figure id=\"attachment_1856\" aria-describedby=\"caption-attachment-1856\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-3.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-3.jpg\" alt=\"\" width=\"1000\" height=\"482\" class=\"size-full wp-image-1856\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-3.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-3-300x145.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-3-768x370.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><figcaption id=\"caption-attachment-1856\" class=\"wp-caption-text\"><b style=\"color: #ff0000; font-size: 16px;\">\u300c\u751f\u7523\u6027\u5206\u6790\u300d\u3068\u306f\u3001\u4e8b\u696d\u306b\u6295\u8cc7\u3057\u305f\u7d4c\u55b6\u8cc7\u6e90\u306b\u5bfe\u3057\u3066\u3069\u308c\u304f\u3089\u3044\u52b9\u7387\u3088\u304f\u6210\u679c\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u304b\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/figcaption><\/figure>\n<p>\u300c\u7d4c\u55b6\u8cc7\u6e90\u300d\u3068\u306f\u4eba\u4ef6\u8cbb\u3084\u8a2d\u5099\u30fb\u8cc7\u91d1\u306a\u3069\u306e\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u3089\u304c\u3069\u306e\u304f\u3089\u3044\u58f2\u4e0a\u5411\u4e0a\u3084\u4ed8\u52a0\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u306e\u306b\u8ca2\u732e\u3057\u305f\u304b\u3092\u5206\u6790\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u4e3b\u306a\u6307\u6a19\u3068\u3057\u30663\u3064\u306e\u6307\u6a19\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><b><a id=\"roudoubunpai\"><\/a>\u2460\u52b4\u50cd\u5206\u914d\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u52b4\u50cd\u5206\u914d\u7387\u300d\u3068\u306f\u4f01\u696d\u304c\u7a3c\u3044\u3060\u5229\u76ca\u3092\u3069\u306e\u304f\u3089\u3044\u4eba\u4ef6\u8cbb\u306b\u9084\u5143\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u3001\u4eba\u4ef6\u8cbb\u306e\u9069\u6b63\u5ea6\u5408\u3044\u3092\u77e5\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u52b4\u50cd\u5206\u914d\u7387\u304c\u9ad8\u3044\u3068\u5f97\u3089\u308c\u305f\u5229\u76ca\u306b\u5bfe\u3059\u308b\u4eba\u4ef6\u8cbb\u304c\u9ad8\u3059\u304e\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u306e\u3067\u3001\u5b89\u5b9a\u3057\u305f\u4f01\u696d\u904b\u55b6\u304c\u96e3\u3057\u304f\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u4f4e\u3059\u304e\u308b\u3068\u4e0d\u5f53\u306b\u5b89\u3044\u8cc3\u91d1\u3067\u50cd\u304b\u305b\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u52b4\u50cd\u5206\u914d\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u52b4\u50cd\u5206\u914d\u7387\uff08\uff05\uff09\u00a0\uff1d\u00a0\u4eba\u4ef6\u8cbb\u00f7\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\u76ca\uff09\u00a0\u00d7\u00a0100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u9ad8\u3059\u304e\u3066\u3082\u4f4e\u3059\u304e\u3066\u3082\u671b\u307e\u3057\u304f\u306a\u3044\u300250\uff05\u524d\u5f8c\u304c\u5e73\u5747<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u52b4\u50cd\u5206\u914d\u7387\u306e\u5e73\u5747\u5024\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u4e3b\u8981\u696d\u7a2e\u5225\u52b4\u50cd\u5206\u914d\u7387\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u88fd\u9020\u696d\uff1a47.8%<\/p>\n<p>\u25cf\u00a0\u5378\u58f2\u696d\uff1a48.6%<\/p>\n<p>\u25cf\u00a0\u5c0f\u58f2\u696d\uff1a49.9%<\/p>\n<p>\u3000\u53c2\u8003\uff1a<a href=\"https:\/\/www.meti.go.jp\/statistics\/tyo\/kikatu\/gaiyo\/minkan\/pdf\/2019_bunrui.pdf\">2019\u5e74\u7d4c\u6e08\u7523\u696d\u7701\u4f01\u696d\u6d3b\u52d5\u57fa\u672c\u8abf\u67fb<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e73\u5747\u7684\u306b\u306f\u300140\uff5e60\uff05\u7a0b\u5ea6\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u81ea\u793e\u306e\u4eba\u4ef6\u8cbb\u7387\u304c\u9069\u6b63\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3057\u3066\u307f\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u52b4\u50cd\u5206\u914d\u7387\u306b\u3064\u3044\u3066\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u4eba\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u2192\u3000<span><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/lobor-share\">\u52b4\u50cd\u5206\u914d\u7387\u3068\u306f\uff1f\u9069\u6b63\u306a\u52b4\u50cd\u5206\u914d\u7387\u3092\u77e5\u308b\u305f\u3081\u306e\u57fa\u790e\u77e5\u8b58\u3068\u8a08\u7b97\u65b9\u6cd5<\/a><\/span><\/p>\n<h3><b><a id=\"roudouseisansei\"><\/a>\u2461\u52b4\u50cd\u751f\u7523\u6027<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u52b4\u50cd\u751f\u7523\u6027\u300d\u3068\u306f\u3001\u4f01\u696d\u304c\u4ed8\u52a0\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u4eba\u4ef6\u8cbb\u3092\u3069\u306e\u304f\u3089\u3044\u52b9\u7387\u306b\u4f7f\u3048\u3066\u3044\u308b\u304b\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u300c\u4ed8\u52a0\u4fa1\u5024\u300d\u3068\u306f\u3001\u4f1a\u793e\u304c\u5916\u90e8\u304b\u3089\u4ed5\u5165\u308c\u305f\u3082\u306e\u3084\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3092\u3082\u3068\u306b\u3057\u3066\u65b0\u305f\u306b\u4ed8\u3051\u52a0\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u4fa1\u5024\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u52b4\u50cd\u751f\u7523\u6027\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u52b4\u50cd\u751f\u7523\u6027\uff08\u5186\uff09\uff1d\u00a0\u4ed8\u52a0\u4fa1\u5024\u984d\u00a0\u00f7\u00a0\u5f93\u696d\u8005\u6570<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u9ad8\u3051\u308c\u3070\u52b9\u7387\u304c\u826f\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ed8\u52a0\u4fa1\u5024\u306e\u7b97\u51fa\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a2\u7a2e\u985e\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u3042\u308a\u3001\u3069\u3061\u3089\u304b\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u4ed8\u52a0\u4fa1\u5024\u306e\u8a08\u7b97\u65b9\u6cd52\u30d1\u30bf\u30fc\u30f3\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f<\/p>\n<p>\u2460\u63a7\u9664\u6cd5\u3000\u4ed8\u52a0\u4fa1\u5024\uff1d\u58f2\u4e0a\u9ad8\u30fc\u58f2\u4e0a\u539f\u4fa1<\/p>\n<p>\u2461\u52a0\u7b97\u6cd5\u3000\u4ed8\u52a0\u4fa1\u5024\uff1d\u4eba\u4ef6\u8cbb\uff0b\u5730\u4ee3\u5bb6\u8cc3\uff0b\u79df\u7a0e\u516c\u8ab2\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\uff0b\u91d1\u878d\u95a2\u9023\u8cbb\u7528\uff0b\u55b6\u696d\u5229\u76ca<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u65b9\u6cd5\u306e\u3069\u3061\u3089\u3092\u4f7f\u3046\u304b\u306f\u4f1a\u793e\u306e\u4ed8\u52a0\u4fa1\u5024\u306e\u5b9a\u7fa9\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306a\u3089\u300c\u4e2d\u5c0f\u4f01\u696d\u65b9\u5f0f\u300d\u306e\u63a7\u9664\u6cd5\u3001\u5927\u4f01\u696d\u306a\u3089\u300c\u65e5\u9280\u65b9\u5f0f\u300d\u306e\u52a0\u7b97\u6cd5\u304c\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u52b4\u50cd\u751f\u7523\u6027\u304c\u9ad8\u3044\u307b\u3069\u52b9\u7387\u3088\u304f\u4eba\u4ef6\u8cbb\u3092\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f4e\u3044\u5834\u5408\u306f\u696d\u52d9\u5de5\u7a0b\u306b\u7121\u99c4\u304c\u306a\u3044\u304b\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><b><a id=\"sihonnseisansei\"><\/a>\u2462\u8cc7\u672c\u751f\u7523\u6027<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u8cc7\u672c\u751f\u7523\u6027\u300d\u3068\u306f\u4f01\u696d\u304c\u4ed8\u52a0\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u6295\u5165\u3057\u305f\u8cc7\u672c\u3092\u3069\u306e\u304f\u3089\u3044\u52b9\u7387\u306b\u4f7f\u3048\u3066\u3044\u308b\u304b\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u8cc7\u672c\u751f\u7523\u6027\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u8cc7\u672c\u751f\u7523\u6027\uff08\u5186\uff09\u00a0\uff1d\u00a0\u4ed8\u52a0\u4fa1\u5024\u00a0\u00f7\u00a0\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u984d<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u9ad8\u3051\u308c\u3070\u52b9\u7387\u304c\u826f\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u591a\u984d\u306e\u8cc7\u91d1\u3092\u6295\u5165\u3057\u3066\u8a2d\u5099\u3092\u5145\u5b9f\u3055\u305b\u3066\u3082\u3001\u4f59\u308a\u4ed8\u52a0\u4fa1\u5024\u3092\u751f\u307f\u51fa\u305b\u3066\u3044\u306a\u3051\u308c\u3070\u52b9\u7387\u3088\u304f\u4f01\u696d\u6d3b\u52d5\u3092\u3057\u305f\u3068\u306f\u3044\u3048\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u6307\u6a19\u3082\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><b>7.\u3010\u8ca1\u52d9\u5206\u6790\u624b\u6cd5\u2463\u3011\u6210\u9577\u6027\u5206\u6790\u304c\u3067\u304d\u308b5\u3064\u306e\u6307\u6a19<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-7.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-7.jpg\" alt=\"\" width=\"1000\" height=\"501\" class=\"aligncenter size-full wp-image-1860\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-7.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-7-300x150.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-7-768x385.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u6210\u9577\u6027\u5206\u6790\u300d\u3068\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u62e1\u5927\u306e\u5ea6\u5408\u3044\u3084\u5c06\u6765\u306e\u53ef\u80fd\u6027\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u30fb\u7dcf\u8cc7\u7523\u306a\u3069\u304c1\u5e74\u9593\u3067\u3069\u306e\u304f\u3089\u3044\u6210\u9577\u3057\u305f\u306e\u304b\u3092\u8abf\u3079\u308b\u3053\u3068\u3067\u3001\u9806\u8abf\u306a\u7d4c\u55b6\u6d3b\u52d5\u3092\u5b9f\u65bd\u3067\u304d\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u8ca1\u52d9\u5206\u6790\u306e\u969b\u306b\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u4ee3\u8868\u7684\u306a\u6307\u6a19\u30924\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><b><a id=\"uriagedakaseichouritu\"><\/a>\u2460\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\uff08\u5897\u53ce\u7387\uff09<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\u300d\u3068\u306f\u3001\u58f2\u4e0a\u9ad8\u304c1\u5e74\u9593\u3067\u3069\u306e\u304f\u3089\u3044\u5897\u3048\u305f\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u300c\u5897\u53ce\u7387\u300d\u3068\u3082\u547c\u3073\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u306e\u52e2\u3044\u3084\u5c06\u6765\u6027\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\uff08\u5897\u53ce\u7387\uff09\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\uff08\uff05\uff09\u00a0\uff1d\uff08\u5f53\u671f\u58f2\u4e0a\u9ad8\u00a0\uff0d\u00a0\u524d\u671f\u58f2\u4e0a\u9ad8\uff09\u00f7\u00a0\u524d\u671f\u58f2\u4e0a\u9ad8\u00a0\u00d7\u00a0100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u9ad8\u3044\u307b\u3069\u671b\u307e\u3057\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6570\u5024\u304c\u9ad8\u3044\u307b\u3069\u524d\u671f\u3088\u308a\u3082\u58f2\u308a\u4e0a\u3052\u3092\u5897\u3084\u305b\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u671b\u307e\u3057\u3044\u3067\u3059\u304c\u3001\u4e8b\u696d\u62e1\u5927\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u3044\u306e\u3067\u30011\u5e74\u9593\u3060\u3051\u306e\u7d50\u679c\u3092\u898b\u308b\u306e\u3067\u306f\u306a\u304f\u904e\u53bb\u6570\u5e74\u5206\u306e\u63a8\u79fb\u3092\u3042\u308f\u305b\u3066\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3><b><a id=\"keijouriekiseichouritu\"><\/a>\u2461\u7d4c\u5e38\u5229\u76ca\u6210\u9577\u7387\uff08\u5897\u76ca\u7387\uff09<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u7d4c\u5e38\u5229\u76ca\u6210\u9577\u7387\u300d\u3068\u306f\u3001\u7d4c\u5e38\u5229\u76ca\u304c1\u5e74\u9593\u3067\u3069\u306e\u304f\u3089\u3044\u5897\u3048\u305f\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3001\u5897\u76ca\u7387\u3068\u3082\u547c\u3073\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5148\u307b\u3069\u306e\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\u3088\u308a\u3082\u3001\u5b9f\u8cea\u306e\u5229\u76ca\u90e8\u5206\u306e\u6210\u9577\u7387\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u4f1a\u793e\u3068\u3057\u3066\u52b9\u7387\u3088\u304f\u5229\u76ca\u3092\u7372\u5f97\u3059\u308b\u529b\u304c\u3069\u306e\u304f\u3089\u3044\u6210\u9577\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u7d4c\u5e38\u5229\u76ca\u6210\u9577\u7387\uff08\u5897\u76ca\u7387\uff09\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u7d4c\u5e38\u5229\u76ca\u6210\u9577\u7387\uff08\uff05\uff09\uff1d\uff08\u5f53\u671f\u7d4c\u5e38\u5229\u76ca\u00a0\uff0d\u00a0\u524d\u671f\u7d4c\u5e38\u5229\u76ca\uff09\u00f7\u00a0\u524d\u671f\u7d4c\u5e38\u5229\u76ca\u00a0\u00d7\u00a0100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u9ad8\u3044\u307b\u3069\u671b\u307e\u3057\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3082\u904e\u53bb\u6570\u5e74\u306e\u81ea\u793e\u63a8\u79fb\u3092\u4e00\u7dd2\u306b\u78ba\u8a8d\u3059\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><b><a id=\"sousihonseichouritu\"><\/a>\u2462\u7dcf\u8cc7\u672c\u6210\u9577\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u7dcf\u8cc7\u672c\u6210\u9577\u7387\u300d\u3068\u306f\u3001\u8cc7\u672c\u304c1\u5e74\u9593\u3067\u3069\u306e\u304f\u3089\u3044\u5897\u3048\u3066\u4f01\u696d\u898f\u6a21\u304c\u62e1\u5927\u3057\u305f\u306e\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7dcf\u8cc7\u672c\u3068\u306f\u3001\u8cc7\u672c\u3068\u8ca0\u50b5\u306e\u5408\u8a08\u3067\u3059\u3002\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u91d1\u3092\u5897\u3084\u3057\u305f\u308a\u3001\u8a2d\u5099\u6295\u8cc7\u3092\u7a4d\u6975\u7684\u306b\u884c\u3063\u3066\u56fa\u5b9a\u8cc7\u7523\u304c\u5897\u3048\u305f\u308a\u3059\u308b\u3068\u3053\u306e\u6570\u5024\u306f\u30d7\u30e9\u30b9\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3059\u308b\u3068\u3001\u4f1a\u793e\u3068\u3057\u3066\u306e\u4f53\u529b\u304c\u5927\u304d\u304f\u306a\u308a\u4e8b\u696d\u62e1\u5927\u3067\u304d\u308b\u5c06\u6765\u6027\u304c\u9ad8\u307e\u3063\u305f\u3068\u3044\u3046\u98a8\u306b\u6349\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u7dcf\u8cc7\u672c\u6210\u9577\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u7dcf\u8cc7\u672c\u6210\u9577\u7387\uff08\uff05\uff09\uff1d\uff08\u5f53\u671f\u7dcf\u8cc7\u672c\uff0d\u524d\u671f\u7dcf\u8cc7\u672c\uff09\u00f7\u00a0\u524d\u671f\u7dcf\u8cc7\u672c\u00a0\u00d7\u00a0100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u9ad8\u3051\u308c\u3070\u6210\u9577\u6027\u304c\u9ad8\u3044\u3068\u6349\u3048\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3053\u306e\u6570\u5024\u306f\u9ad8\u3051\u308c\u3070\u826f\u3044\u3068\u3044\u3046\u3088\u308a\u306f\u3001\u305d\u306e\u5185\u8a33\u3084\u6d3b\u7528\u65b9\u6cd5\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u501f\u5165\uff08\u8ca0\u50b5\uff09\u3084\u8a2d\u5099\u6295\u8cc7\u3092\u5897\u3084\u3057\u3059\u304e\u308b\u3068\u3001\u3082\u3057\u305d\u306e\u5f8c\u7d4c\u55b6\u306b\u5931\u6557\u3057\u3066\u3057\u307e\u3063\u305f\u3089\u3088\u308a\u30c0\u30e1\u30fc\u30b8\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u300c\u4f55\u3092\u3069\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u5897\u3084\u3057\u3069\u306e\u3088\u3046\u306b\u5c06\u6765\u306e\u5229\u76ca\u306b\u7d50\u3073\u3064\u3051\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u8a08\u753b\u3092\u3057\u3063\u304b\u308a\u7acb\u3066\u3089\u308c\u3066\u3044\u308b\u306a\u3089\u3001\u30dd\u30b8\u30c6\u30a3\u30d6\u306b\u6349\u3048\u3066\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><b><a id=\"uriagedakakennkyuukaihatuhiritu\"><\/a>\u2463\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\u300d\u3068\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u7814\u7a76\u958b\u767a\u8cbb\u306e\u5272\u5408\u304b\u3089\u300c\u7814\u7a76\u958b\u767a\u306b\u3069\u306e\u304f\u3089\u3044\u6ce8\u529b\u3057\u3066\u3044\u308b\u306e\u304b\u300d\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7814\u7a76\u958b\u767a\u8cbb\u7528\u306e\u5272\u5408\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5c06\u6765\u306e\u305f\u3081\u306b\u3069\u306e\u304f\u3089\u3044\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u5c06\u6765\u306e\u6210\u9577\u6027\u3092\u63a8\u3057\u306f\u304b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\u3068\u306f\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u8a08\u7b97\u5f0f\uff1a\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\uff08\uff05\uff09\uff1d\u7814\u7a76\u958b\u767a\u8cbb\u00f7\u58f2\u4e0a\u9ad8\u00d7100<\/p>\n<p>\u25cf\u00a0\u898b\u65b9\uff1a\u9ad8\u3051\u308c\u3070\u6210\u9577\u6027\u304c\u9ad8\u3044\u3068\u6349\u3048\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u306e<span>\u300c\u5e73\u621010\u5e74\u00a0\u5546\u5de5\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u5831\u544a\u66f8\u300d<\/span>\u306b\u3088\u308b\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f34.8\uff05\u304c\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\u306f0\uff5e1\uff05\u3067\u30011\uff5e2\uff05\u306e\u4f01\u696d\u306f19.5\uff05\u30012\uff5e3\uff05\u306e\u4f01\u696d\u306f11.4\uff05\u3068\u306a\u308a\u30017\u5272\u5f31\u306e\u4f01\u696d\u306f3\uff05\u672a\u6e80\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u4e2d\u5c0f\u4f01\u696d\u306e\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\u00a00\uff5e1\uff05\uff1a34.8\uff05<\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\u00a01\uff5e2\uff05\uff1a19.5\uff05<\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\u00a02\uff5e3\uff05\uff1a11.4\uff05<\/p>\n<p>&nbsp;<\/p>\n<p>\u3000\u53c2\u8003\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c\u5e73\u621010\u5e74\u00a0\u5546\u5de5\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u5831\u544a\u66f8\u300d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e3b\u306a\u8ca1\u52d9\u5206\u6790\u306e\u65b9\u6cd5\u3068\u5177\u4f53\u7684\u306a\u6307\u6a19\u306e\u4ee3\u8868\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><b>8.\u6700\u77ed\u3067\u7d4c\u55b6\u6539\u5584\u3067\u304d\u308b\uff01\u6b63\u3057\u3044\u8ca1\u52d9\u5206\u6790\u306e\u6d41\u308c<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12-2.png\" alt=\"\" width=\"580\" height=\"663\" class=\"aligncenter size-full wp-image-1850\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12-2.png 580w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12-2-262x300.png 262w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/><\/a><\/p>\n<p>\u5177\u4f53\u7684\u306a\u8ca1\u52d9\u5206\u6790\u306e\u6307\u6a19\u306b\u3064\u3044\u3066\u306f\u4e00\u901a\u308a\u7406\u89e3\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u6b21\u306f\u3001\u5b9f\u969b\u306b\u8ca1\u52d9\u5206\u6790\u3092\u3084\u308d\u3046\u3068\u601d\u3063\u305f\u3068\u304d\u306b\u3069\u3093\u306a\u624b\u9806\u3067\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u306e\u304b\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u304b\u3089\u3068\u308a\u3042\u3048\u305a\u7247\u3063\u7aef\u304b\u3089\u8a08\u7b97\u3057\u3066\u307f\u308b\u304b\u300d\u3068\u3044\u3046\u30b9\u30bf\u30f3\u30b9\u3067\u306f\u3001\u672c\u8cea\u7684\u306a\u7d4c\u55b6\u6539\u5584\u306b\u306f\u5f79\u7acb\u3066\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><b>\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u52b9\u7387\u3088\u304f\u81ea\u793e\u306e\u6210\u7e3e\u3092\u78ba\u8a8d\u3057\u3066\u7d4c\u55b6\u72b6\u6cc1\u6539\u5584\u306b\u5f79\u7acb\u3066\u308b\u305f\u3081\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u8ca1\u52d9\u5206\u6790\u306e\u6d41\u308c\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u304a\u304a\u307e\u304b\u306a\u5168\u4f53\u306e\u6d41\u308c\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\uff1c\u30b9\u30e0\u30fc\u30ba\u306a\u8ca1\u52d9\u5206\u6790\u306e\u6d41\u308c\uff1e<\/b><\/p>\n<p><b>\u3000\uff11.\u5fc5\u8981\u306a\u6c7a\u7b97\u66f8\u3092\u6e96\u5099\u3059\u308b<\/b><\/p>\n<p>\u25cf\u00a0\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<br \/>\n\u25cf \u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09<\/p>\n<p><b>\u3000\uff12.\u57fa\u672c\u7684\u306a2\u5927\u30dd\u30a4\u30f3\u30c8\u3092\u5206\u6790<\/b><\/p>\n<p>\u25cf\u00a0\u5229\u76ca\u306f\u9ed2\u5b57\u304b<br \/>\n\u25cf\u00a0\u5012\u7523\u3059\u308b\u30ea\u30b9\u30af\u306f\u3069\u306e\u304f\u3089\u3044\u304b<\/p>\n<p><b>\u3000\uff13.\u81ea\u793e\u306b\u5fc5\u8981\u306a\u5fdc\u7528\u9805\u76ee\u3092\u5206\u6790<\/b><\/p>\n<p>\u25cf\u00a0\u9ed2\u5b57\u3060\u3063\u305f\u5834\u5408\uff1a\u4ed6\u793e\u3068\u6bd4\u3079\u3066\u5229\u76ca\u5e45\u306f\u5927\u304d\u3044\u306e\u304b\u3001\u524d\u5e74\u3068\u6bd4\u3079\u3066\u5897\u3048\u3066\u3044\u308b\u304b\u3000\u3000\u306a\u3069<br \/>\n\u25cf\u00a0\u8d64\u5b57\u3060\u3063\u305f\u5834\u5408\uff1a\u8d64\u5b57\u306e\u539f\u56e0\u306f\u58f2\u308c\u3066\u3044\u306a\u3044\u304b\u3089\u306a\u306e\u304b\u3001\u30b3\u30b9\u30c8\u304c\u304b\u3055\u3093\u3060\u306e\u304b\u3000\u3000\u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><b>\uff11.\u5fc5\u8981\u306a\u6c7a\u7b97\u66f8\u3092\u6e96\u5099\u3059\u308b<\/b><\/h3>\n<p>\u307e\u305a\u306f\u3001\u8ca1\u52d9\u5206\u6790\u306b\u5fc5\u8981\u306a\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u4f5c\u6210\u30fb\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u8ca1\u52d9\u5206\u6790\u306e\u305f\u3081\u306b\u6e96\u5099\u3059\u308b\u6c7a\u7b97\u66f8\u2460\uff1e<\/b><\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<\/b><\/p>\n<p>\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u30fb\u8cbb\u7528\u306a\u3069\u306e\u72b6\u614b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6c7a\u7b97\u66f8\u3067\u3059\u3002\u4e00\u5b9a\u671f\u9593\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u4e00\u76ee\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16-2.png\" alt=\"\" width=\"439\" height=\"720\" class=\"aligncenter size-full wp-image-1854\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16-2.png 439w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16-2-183x300.png 183w\" sizes=\"(max-width: 439px) 100vw, 439px\" \/><\/a><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u8ca1\u52d9\u5206\u6790\u306e\u305f\u3081\u306b\u6e96\u5099\u3059\u308b\u6c7a\u7b97\u66f8\u2461\uff1e<\/b><\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u3001B\/S\uff09<\/b><\/p>\n<p>\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3092\u3042\u3089\u308f\u3059\u6c7a\u7b97\u66f8\u306e\u3072\u3068\u3064\u3067\u3001\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u5de6\u5074\u306b\u8cc7\u7523\u3092\u3001\u53f3\u5074\u306b\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u4e8b\u696d\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u96c6\u3081\u3066\u4fdd\u6709\u30fb\u904b\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image4-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image4-2.png\" alt=\"\" width=\"504\" height=\"722\" class=\"aligncenter size-full wp-image-1858\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image4-2.png 504w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image4-2-209x300.png 209w\" sizes=\"(max-width: 504px) 100vw, 504px\" \/><\/a><\/p>\n<p>\u6e96\u5099\u304c\u3067\u304d\u305f\u3089\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n<h3><b>\uff12.\u57fa\u672c\u7684\u306a2\u5927\u30dd\u30a4\u30f3\u30c8\u3092\u5206\u6790<\/b><\/h3>\n<p>\u6b21\u306b\u3001\u5404\u6c7a\u7b97\u66f8\u304b\u3089\u4ee5\u4e0b\u306e\u70b9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u304a\u304a\u307e\u304b\u306a\u72b6\u6cc1\u3092\u63b4\u307f\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u57fa\u672c\u7684\u306a2\u5927\u30dd\u30a4\u30f3\u30c8\u306e\u5206\u6790\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8\u2460\uff1a\u5229\u76ca\u306f\u9ed2\u5b57\u304b\u3010\u4f7f\u7528\u3059\u308b\u66f8\u985e\uff1a\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3011<\/p>\n<p>\u25cf\u00a0\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8\u2461\uff1a\u5012\u7523\u3059\u308b\u30ea\u30b9\u30af\u306f\u3069\u306e\u304f\u3089\u3044\u304b\u3010\u4f7f\u7528\u3059\u308b\u66f8\u985e\uff1a\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3011<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><b>\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8\u2460\uff1a\u5229\u76ca\u306f\u9ed2\u5b57\u304b<\/b><\/h4>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u306f\u3001\u300c\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u300d\u306e\u4ee5\u4e0b\u306e\u90e8\u5206\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><b>\u5229\u76ca\u306b\u306f5\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u307e\u305a\u306f\u305d\u308c\u305e\u308c\u5168\u3066\u304c\u30d7\u30e9\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<br \/>\n\u4e2d\u3067\u3082\u3001\u4f1a\u793e\u306e\u901a\u5e38\u306e\u5229\u76ca\u3067\u3042\u308b\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b\u306b\u7740\u76ee\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15-2.png\" alt=\"\" width=\"408\" height=\"720\" class=\"aligncenter size-full wp-image-1853\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15-2.png 408w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15-2-170x300.png 170w\" sizes=\"(max-width: 408px) 100vw, 408px\" \/><\/a><\/p>\n<p>\u5f53\u671f\u7d14\u5229\u76ca\u306f\u81e8\u6642\u53ce\u5165\u3084\u7279\u5225\u306a\u652f\u51fa\u3082\u8003\u616e\u3055\u308c\u305f\u6570\u5b57\u306a\u306e\u3067\u3001\u305f\u307e\u305f\u307e\u305d\u306e\u5e74\u3060\u3051\u751f\u3058\u305f\u51fa\u6765\u4e8b\u304c\u304d\u3063\u304b\u3051\u3067\u5897\u6e1b\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u7d4c\u5e38\u5229\u76ca\u306f\u901a\u5e38\u904b\u8ee2\u6642\u306e\u6210\u7e3e\u306a\u306e\u3067\u3053\u3053\u304c\u30de\u30a4\u30ca\u30b9\u306e\u4f1a\u793e\u306f\u7d4c\u55b6\u6539\u5584\u304c\u6025\u52d9\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><b>\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8\u2461\uff1a\u5012\u7523\u3059\u308b\u30ea\u30b9\u30af\u306f\u3069\u306e\u304f\u3089\u3044\u304b<\/b><\/h4>\n<p>\u6b21\u306f\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u300d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u4f7f\u7528\u3059\u308b\u6307\u6a19\u306f\u300c\u5b89\u5168\u6027\u5206\u6790\u300d\u306e\u9805\u76ee\u3067\u304a\u4f1d\u3048\u3057\u305f\u300c\u6d41\u52d5\u6bd4\u7387\u300d\u3067\u3059\u3002<br \/>\n\u3053\u306e\u6307\u6a19\u3067\u77ed\u671f\u7684\u306a\u5012\u7523\u30ea\u30b9\u30af\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11-4.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11-4.png\" alt=\"\" width=\"528\" height=\"720\" class=\"aligncenter size-full wp-image-1849\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11-4.png 528w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11-4-220x300.png 220w\" sizes=\"(max-width: 528px) 100vw, 528px\" \/><\/a><\/p>\n<p>\u6d41\u52d5\u6bd4\u7387\u306f200\uff05\u3042\u308c\u3070\u7406\u60f3\u7684\u3067\u3059\u304c\u3001\u65e5\u672c\u4f01\u696d\u306e\u591a\u304f\u306f\u3053\u306e\u57fa\u6e96\u3092\u6e80\u305f\u305b\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001200\uff05\u672a\u6e80\u3060\u304b\u3089\u4e00\u5f8b\u3067\u30c0\u30e1\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u306a\u304f\u300c\u73fe\u5b9f\u7684\u306b\u652f\u6255\u3044\u306f\u9593\u306b\u5408\u3046\u306e\u304b\uff1f\u300d\u3092\u8003\u3048\u3066\u3001\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u8cc7\u91d1\u8abf\u9054\u8a08\u753b\u3092\u898b\u76f4\u305d\u3046\u3001\u3068\u3044\u3046\u98a8\u306b\u7d4c\u55b6\u8a08\u753b\u3092\u7acb\u3066\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><b>\u00a0<\/b><b>\uff13.\u81ea\u793e\u306b\u5fc5\u8981\u306a\u5fdc\u7528\u9805\u76ee\u3092\u5206\u6790<\/b><\/h3>\n<p>\u57fa\u672c\u7684\u306a\u4f1a\u793e\u306e\u72b6\u614b\u3092\u78ba\u8a8d\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u81ea\u793e\u306e\u6c17\u306b\u306a\u308b\u9805\u76ee\u3092\u904e\u53bb\u306e\u5b9f\u7e3e\u3084\u7af6\u5408\u4ed6\u793e\u3068\u6bd4\u8f03\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><b>\u8ca1\u52d9\u5206\u6790\u306e\u76ee\u7684\u306f\u300c\u73fe\u5728\u306e\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u6570\u5b57\u304b\u3089\u6b63\u3057\u304f\u628a\u63e1\u3057\u3066\u3001\u7d4c\u55b6\u65b9\u91dd\u6c7a\u5b9a\u306e\u6750\u6599\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3053\u3068\u300d\u3067\u3057\u305f\u3002<br \/>\n\u3057\u304b\u3057\u3001\u3084\u307f\u304f\u3082\u306b\u300c\u58f2\u4e0a\u3092\u4e0a\u3052\u305f\u3044\u300d\u300c\u5229\u76ca\u3092\u4f38\u3070\u3057\u305f\u3044\u300d\u300c\u7121\u99c4\u306a\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u305f\u3044\u300d\u3068\u8a00\u3063\u3066\u3082\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u30d2\u30c8\u30fb\u30e2\u30ce\u30fb\u30ab\u30cd\u306e\u3069\u3053\u306b\u7121\u99c4\u304c\u3042\u308b\u306e\u304b\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u305d\u306e\u305f\u3081\u81ea\u793e\u306e\u76ee\u7684\u306b\u5fdc\u3058\u3066\u3001\u3053\u308c\u307e\u3067\u7d39\u4ecb\u3057\u3066\u304d\u305f\u8ca1\u52d9\u5206\u6790\u624b\u6cd5\u304b\u3089\u6709\u52b9\u306a\u6307\u6a19\u3092\u9078\u3073\u6570\u5024\u3092\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3068\u3057\u3066\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u304c\u6c17\u306b\u306a\u308b\u4ee5\u4e0b\u306e\u89b3\u70b9\u3092\u4f8b\u306b\u3042\u3052\u3066\u5206\u6790\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u8ca1\u52d9\u5206\u6790\u306e\u5fdc\u7528\u4f8b\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u5229\u76ca\u3092\u5897\u3084\u3057\u305f\u3044\u304c\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u304b\u77e5\u308a\u305f\u3044<\/p>\n<p>\u25cf\u00a0\u8ca1\u52d9\u9762\u3067\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u3092\u884c\u3044\u305f\u3044<\/p>\n<p>\u25cf\u00a0\u7af6\u5408\u4ed6\u793e\u306b\u8ca0\u3051\u306a\u3044\u305f\u3081\u306e\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u65e9\u901f\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4><b>\u8ca1\u52d9\u5206\u6790\u306e\u5fdc\u7528\u4f8b\u2460\u5229\u76ca\u3092\u5897\u3084\u3057\u305f\u3044\u304c\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u304b\u77e5\u308a\u305f\u3044<\/b><\/h4>\n<p><b>\u300c\u5229\u76ca\u3092\u5897\u3084\u3059\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u5546\u54c1\u529b\u3092\u4e0a\u3052\u308b\u3079\u304d\u304b\u305d\u308c\u3068\u3082\u55b6\u696d\u6d3b\u52d5\u3092\u5f37\u5316\u3059\u3079\u304d\u304b\u3092\u8abf\u3079\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u6539\u5584\u65b9\u91dd\u3092\u6c7a\u3081\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5206\u6790\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u300c\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\u300d\u3067\u73fe\u72b6\u306e\u81ea\u793e\u306e\u5546\u54c1\u529b\u304c\u9ad8\u3044\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u308b\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\u304c\u7af6\u5408\u4ed6\u793e\u3088\u308a\u4f4e\u3044\u5834\u5408\u306f\u5546\u54c1\u306e\u512a\u4f4d\u6027\u304c\u4f4e\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u7814\u7a76\u958b\u767a\u306b\u529b\u3092\u5165\u308c\u3066\u8cea\u3092\u9ad8\u3081\u305f\u308a\u4ed5\u5165\u308c\u696d\u8005\u3084\u4ed5\u5165\u308c\u4fa1\u683c\u3092\u898b\u76f4\u3059\u3053\u3068\u3067\u4fa1\u683c\u512a\u4f4d\u6027\u3092\u9ad8\u3081\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><b>\u3000\uff1c\u300c\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u300d\u3067\u55b6\u696d\u6d3b\u52d5\u306e\u52b9\u7387\u306e\u826f\u3055\u3092\u8abf\u3079\u308b\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u304c\u7af6\u5408\u4ed6\u793e\u3088\u308a\u4f4e\u3044\u5834\u5408\u306f\u55b6\u696d\u6d3b\u52d5\u3084\u5e83\u544a\u5ba3\u4f1d\u8cbb\u7b49\u306b\u8cbb\u7528\u3092\u304b\u3051\u904e\u304e\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6210\u679c\u306b\u3064\u306a\u304c\u308b\u304a\u91d1\u306e\u4f7f\u3044\u65b9\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u4eca\u4e00\u5ea6\u898b\u76f4\u3059\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u4ed6\u306b\u3082\u3001\u7d50\u679c\u306b\u3088\u3063\u3066\u8272\u3005\u306a\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\u3082\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u3082\u9069\u6b63\u306a\u306e\u3067\u3042\u308c\u3070\u3001\u3042\u3068\u306f\u7d76\u5bfe\u984d\u3092\u5897\u3084\u3059\u305f\u3081\u306b\u55b6\u696d\u306e\u4eba\u54e1\u3092\u5897\u3084\u3057\u3066\u3068\u306b\u304b\u304f\u898f\u6a21\u3092\u62e1\u5927\u3059\u308b\u306e\u304c\u6709\u52b9\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u3069\u3061\u3089\u3082\u4f4e\u3044\u306a\u3089\u3001\u6839\u672c\u7684\u306b\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u6539\u5584\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><b>\u3053\u306e\u3088\u3046\u306b\u81ea\u793e\u306b\u3068\u3063\u3066\u3069\u3046\u3044\u3063\u305f\u5bfe\u7b56\u304c\u6709\u52b9\u306a\u306e\u304b\u3092\u5224\u65ad\u3057\u305f\u3044\u306a\u3089\u3001\u5229\u76ca\u69cb\u9020\u3092\u53ef\u8996\u5316\u3067\u304d\u308b\u4e0a\u8a18\u306e\u3088\u3046\u306a\u6307\u6a19\u3092\u6d3b\u7528\u3059\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h4><b>\u8ca1\u52d9\u5206\u6790\u306e\u5fdc\u7528\u4f8b\u2461\u8ca1\u52d9\u9762\u3067\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u3092\u884c\u3044\u305f\u3044<\/b><\/h4>\n<p>\u300c\u8ca1\u52d9\u9762\u306e\u5b89\u5168\u6027\u3092\u77e5\u308a\u5b89\u5b9a\u7d4c\u55b6\u3092\u76ee\u6307\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u8abf\u3079\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u306e\u8106\u5f31\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%; height: 208px;\">\n<tbody>\n<tr style=\"height: 208px;\">\n<td width=\"697\" style=\"height: 208px;\">\n<p><b>\u3000\uff1c\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u300d\u3067\u73fe\u72b6\u306e\u81ea\u793e\u306e\u8ca1\u52d9\u9762\u306e\u5b89\u5168\u6027\u3092\u8abf\u3079\u308b\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\u81ea\u5df1\u8cc7\u672c\u304c\u5168\u4f53\u306e\u8cc7\u672c\u8abf\u9054\u306e\u3046\u3061\u3069\u306e\u304f\u3089\u3044\u3092\u5360\u3081\u308b\u304b\uff09\u304c\u300130\uff05\u672a\u6e80\u306e\u5834\u5408\u306f\u8ca1\u52d9\u9762\u306b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u5229\u76ca\u3092\u5897\u3084\u3059\u305f\u3081\u306e\u65bd\u7b56\u3092\u8003\u3048\u305f\u308a\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u3092\u52a0\u901f\u3055\u305b\u305f\u308a\u3001\u5897\u8cc7\u3092\u691c\u8a0e\u3057\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2019\u5e74\u306b\u5012\u7523\u3057\u305f\u4f01\u696d\u306e\u3046\u3061\u3001\u7d048\u5272\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c10\uff05\u672a\u6e80\u3060\u3063\u305f\u3068\u3044\u3046\u30c7\u30fc\u30bf\u3082\u3042\u308a\u307e\u3059\uff08<span><a href=\"https:\/\/www.tsr-net.co.jp\/news\/analysis\/20200416_01.html\">\u53c2\u8003\uff1a\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u5546\u5de5\u30ea\u30b5\u30fc\u30c1\u300c2019\u5e74\u3000\u5012\u7523\u4f01\u696d\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u5206\u6790\u3000\u8abf\u67fb\u300d<\/a><\/span>\uff09\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><b>\u3053\u306e\u3088\u3046\u306b\u5e73\u5747\u3068\u6bd4\u8f03\u3067\u304d\u308b\u8ca1\u52d9\u6307\u6a19\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u7acb\u3061\u4f4d\u7f6e\u306b\u3044\u308b\u306e\u304b\u78ba\u8a8d\u3057\u3001\u3069\u3093\u306a\u30ea\u30b9\u30af\u306b\u5bfe\u51e6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u65e9\u671f\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4><b>\u8ca1\u52d9\u5206\u6790\u306e\u5fdc\u7528\u4f8b\u2462\u7af6\u5408\u4ed6\u793e\u306b\u8ca0\u3051\u306a\u3044\u305f\u3081\u306e\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044<\/b><\/h4>\n<p>\u300c\u7af6\u5408\u4ed6\u793e\u306b\u52dd\u3064\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u307e\u305a\u306f\u73fe\u72b6\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6307\u6a19\u3067\u81ea\u793e\u3068\u4ed6\u793e\u306e\u5f37\u307f\u3068\u5f31\u307f\u3092\u5206\u6790\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p><b>\u3000\uff1c\u300c\u52b4\u50cd\u751f\u7523\u6027\u300d\u3067\u696d\u52d9\u52b9\u7387\u3092\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u52b4\u50cd\u751f\u7523\u6027\u304c\u7af6\u5408\u4ed6\u793e\u3088\u308a\u3082\u4f4e\u3044\u5834\u5408\u306f\u3001\u696d\u52d9\u52b9\u7387\u304c\u60aa\u3044\u304b\u6700\u7d42\u7684\u306a\u5546\u54c1\u306e\u4ed8\u52a0\u4fa1\u5024\u304c\u5c0f\u3055\u3044\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001IT\u3084\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u696d\u52d9\u306e\u52b9\u7387\u5316\u3084\u4eba\u4ef6\u8cbb\u306e\u524a\u6e1b\u304c\u3067\u304d\u306a\u3044\u304b\u691c\u8a0e\u3057\u305f\u308a\u3001\u8a55\u4fa1\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3084\u7814\u4fee\u306e\u5c0e\u5165\u3067\u5f93\u696d\u54e1\u306e\u696d\u52d9\u306e\u8cea\u3092\u9ad8\u3081\u308b\u5de5\u592b\u3092\u3057\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u3000\uff1c\u300c\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u6bd4\u7387\u300d\u3067\u7814\u7a76\u958b\u767a\u3078\u306e\u6ce8\u529b\u5ea6\u5408\u3044\u3092\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u6bd4\u7387\u304c\u4ed6\u793e\u3088\u308a\u3082\u4f4e\u3044\u5834\u5408\u306f\u3001\u4ed6\u793e\u306e\u65b9\u304c\u7814\u7a76\u958b\u767a\u3092\u91cd\u8996\u3057\u3066\u6295\u8cc7\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3001\u3044\u3064\u304b\u305d\u306e\u4f1a\u793e\u304c\u65b0\u305f\u306a\u9ad8\u4ed8\u52a0\u4fa1\u5024\u5546\u54c1\u3092\u767a\u58f2\u3057\u305f\u3068\u304d\u306b\u58f2\u308a\u8ca0\u3051\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3069\u306e\u3088\u3046\u306a\u65b9\u91dd\u3067\u958b\u767a\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u60c5\u5831\u53ce\u96c6\u3092\u3057\u305f\u308a\u3001\u81ea\u793e\u3082\u7814\u7a76\u958b\u767a\u306b\u529b\u3092\u5165\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8ca1\u52d9\u5206\u6790\u3067\u5229\u7528\u3059\u308b\u6307\u6a19\u306f\u3001\u3069\u306e\u4f1a\u793e\u3082\u540c\u3058\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u7b97\u51fa\u3059\u308b\u305f\u3081\u5e73\u7b49\u306b\u6bd4\u8f03\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><b>\u3053\u306e\u3088\u3046\u306a\u5ba2\u89b3\u7684\u306a\u6570\u5b57\u3067\u6bd4\u8f03\u3092\u3059\u308b\u3053\u3068\u3067\u7af6\u5408\u4ed6\u793e\u3068\u306e\u9055\u3044\u3092\u8a8d\u8b58\u3057\u3001\u6539\u5584\u3059\u3079\u304d\u70b9\u3068\u4f38\u3070\u3059\u70b9\u3092\u6c7a\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>9.\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u969b\u306e\u6ce8\u610f\u70b9<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3-2.png\" alt=\"\" width=\"541\" height=\"568\" class=\"aligncenter size-full wp-image-1857\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3-2.png 541w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3-2-286x300.png 286w\" sizes=\"(max-width: 541px) 100vw, 541px\" \/><\/a><\/p>\n<p>\u7d4c\u55b6\u6539\u5584\u306b\u5f79\u7acb\u3066\u308b\u305f\u3081\u306e\u8ca1\u52d9\u5206\u6790\u306e\u6d41\u308c\u3092\u7d39\u4ecb\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u8ca1\u52d9\u5206\u6790\u306f\u3001\u5404\u6307\u6a19\u3092\u6570\u5024\u3067\u7b97\u51fa\u3059\u308b\u3053\u3068\u3067\u52b9\u7387\u3088\u304f\u73fe\u72b6\u3092\u628a\u63e1\u3067\u304d\u308b\u975e\u5e38\u306b\u4fbf\u5229\u306a\u624b\u6cd5\u3067\u3059\u304c\u3001\u5b9f\u306f\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u6ce8\u610f\u70b9\u3092\u77e5\u3089\u305a\u306b\u81ea\u5df1\u6d41\u3067\u5206\u6790\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3001\u601d\u308f\u306c\u5224\u65ad\u30df\u30b9\u3092\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3093\u306a\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u6ce8\u610f\u70b9\u3092\u304d\u3061\u3093\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><b>9-1.\u4f55\uff05\u3067\u3042\u308c\u3070\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u4e00\u6982\u306b\u306f\u3044\u3048\u306a\u3044<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u8ca1\u52d9\u5206\u6790\u3067\u7528\u3044\u3089\u308c\u308b\u5404\u6307\u6a19\u306f\u3001\u4e00\u822c\u7684\u306a\u76ee\u5b89\u3084\u696d\u754c\u5e73\u5747\u5024\u3068\u6bd4\u8f03\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4e00\u6982\u306b\u4f55\uff05\u3060\u304b\u3089\u826f\u3044\u30fb\u60aa\u3044\u3068\u306f\u8a55\u4fa1\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u4f1a\u793e\u3054\u3068\u306b\u696d\u7a2e\u3084\u898f\u6a21\u30fb\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u30fb\u4e8b\u696d\u62e1\u5927\u30d5\u30a7\u30fc\u30ba\u306a\u3069\u306e\u4e8b\u60c5\u306f\u5343\u5dee\u4e07\u5225\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u666e\u901a\u3067\u3042\u308c\u3070\u5229\u76ca\u7387\u306f\u9ad8\u3044\u307b\u3046\u304c\u826f\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u30d5\u30ea\u30de\u30a2\u30d7\u30ea\u306e\u30e1\u30eb\u30ab\u30ea\u306f\u3001\u4f01\u696d\u6226\u7565\u3068\u3057\u3066\u6700\u521d\u306f\u83ab\u5927\u306a\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3092\u6295\u5165\u3057\u3066\u307e\u305a\u306f\u5e02\u5834\u30b7\u30a7\u30a2\u3092\u3057\u3063\u304b\u308a\u7372\u5f97\u3059\u308b\u3068\u3044\u3046\u65b9\u91dd\u3060\u3063\u305f\u305f\u3081\u3001\u4e0a\u5834\u5f8c\u3082\u8d64\u5b57\u304c\u7d9a\u3044\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u305d\u306e\u5834\u5408\u306f\u300c\u8d64\u5b57\u3060\u304b\u3089\u826f\u3044\u30fb\u60aa\u3044\u300d\u3067\u306f\u306a\u304f\u3001\u6226\u7565\u901a\u308a\u306b\u4e8b\u696d\u304c\u9032\u3093\u3067\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u554f\u984c\u306a\u3044\u3068\u3044\u3046\u5224\u65ad\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><b>\u904e\u5ea6\u306b\u5e73\u5747\u3084\u4ed6\u793e\u306e\u6570\u5024\u3092\u6c17\u306b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u793e\u306e\u6226\u7565\u306b\u5408\u3063\u305f\u76ee\u6a19\u3092\u7acb\u3066\u3066\u305d\u308c\u3092\u9054\u6210\u3067\u304d\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u8996\u70b9\u3067\u8ca1\u52d9\u5206\u6790\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/b><\/p>\n<h3><b>9-2.\u8ca1\u52d9\u30fb\u4f1a\u8a08\u4ee5\u5916\u306e\u8981\u7d20\u3092\u8003\u616e\u3057\u305f\u4fa1\u5024\u3084\u30ea\u30b9\u30af\u306e\u5206\u6790\u306f\u3067\u304d\u306a\u3044<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u8ca1\u52d9\u5206\u6790\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u6c7a\u7b97\u66f8\u306e\u8ca1\u52d9\u6307\u6a19\u3092\u4f7f\u3063\u305f\u5206\u6790\u624b\u6cd5\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305d\u308c\u4ee5\u5916\u306e\u4fa1\u5024\u3084\u30ea\u30b9\u30af\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u5f31\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u3084\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u4f01\u696d\u6d3b\u52d5\u304c\u3067\u304d\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306a\u3069\u306f\u8ca1\u52d9\u5206\u6790\u3067\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u4f01\u696d\u304c\u7d99\u7d9a\u7684\u306b\u6d3b\u52d5\u3057\u7d9a\u3051\u308b\u305f\u3081\u306b\u306f\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u305f\u308a\u5065\u5168\u306b\u904b\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u300c\u8ca1\u52d9\u5206\u6790\u3060\u3051\u3084\u3063\u3066\u3044\u308c\u3070\u826f\u3044\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><b>\u8ca1\u52d9\u6307\u6a19\u4ee5\u5916\u306e\u60c5\u5831\u3084\u30c7\u30fc\u30bf\u3082\u7a4d\u6975\u7684\u306b\u5165\u624b\u3057\u3001\u7dcf\u5408\u7684\u306b\u7d4c\u55b6\u6539\u5584\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/b><\/p>\n<h3><b>9-3.\u56f0\u3063\u305f\u3089\u81ea\u5df1\u6d41\u3067\u884c\u308f\u305a\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/b><\/h3>\n<p>\u8ca1\u52d9\u5206\u6790\u306b\u306f\u3001\u3053\u306e\u8a18\u4e8b\u3067\u7d39\u4ecb\u3057\u305f\u3082\u306e\u4ee5\u5916\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u624b\u6cd5\u3084\u6307\u6a19\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u81ea\u793e\u306e\u5834\u5408\u306f\u3069\u3093\u306a\u98a8\u306b\u5206\u6790\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\uff1f\u300d\u300c\u52b9\u7387\u3088\u304f\u4f01\u696d\u7d4c\u55b6\u3059\u308b\u305f\u3081\u306b\u8a73\u3057\u3044\u4eba\u306b\u6559\u3048\u3066\u3082\u3089\u3044\u305f\u3044\uff01\u300d\u3068\u8003\u3048\u308b\u4eba\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><b>\u305d\u3093\u306a\u3068\u304d\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br \/>\n\u6c7a\u7b97\u66f8\u306b\u306f\u7d4c\u55b6\u5224\u65ad\u306b\u5fc5\u8981\u306a\u60c5\u5831\u304c\u305f\u304f\u3055\u3093\u8f09\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6b63\u3057\u304f\u8ca1\u52d9\u5206\u6790\u304c\u3067\u304d\u306a\u3044\u3068\u81ea\u5df1\u6d41\u3067\u52b9\u7387\u306e\u60aa\u3044\u6226\u7565\u3092\u7acb\u3066\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p><b>\u73fe\u72b6\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u696d\u7e3e\u3092\u4f38\u3070\u3059\u305f\u3081\u306b\u4f55\u3092\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u7406\u58eb\u3068\u4e00\u7dd2\u306b\u6b63\u3057\u3044\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3063\u3066\u6226\u7565\u3092\u7acb\u3066\u308b\u306e\u304c\u52b9\u7387\u7684\u3067\u3059\u3002<\/b><\/p>\n<p><b>\u8ca1\u52d9\u5206\u6790\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u3044\u65b9\u306f\u3001\u73fe\u5728\u306e\u7a0e\u7406\u58eb\u3092\u5909\u3048\u306a\u304f\u3066\u3082\u7121\u6599\u3067\u53d7\u3051\u3089\u308c\u308b\u7c21\u6613\u306e\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/b><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10-5.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10-5.png\" alt=\"\" width=\"631\" height=\"186\" class=\"aligncenter size-full wp-image-1864\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10-5.png 631w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10-5-300x88.png 300w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u00a0<\/b><b>10.\u307e\u3068\u3081<\/b><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><b>\u8ca1\u52d9\u5206\u6790\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u306e\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u3092\u3082\u3068\u306b\u300c\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3084\u5b89\u5168\u6027\u306a\u3069\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u300d\u3092\u7d30\u304b\u304f\u8abf\u3079\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ca1\u52d9\u5206\u6790\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u7d4c\u55b6\u306b\u6d3b\u304b\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3088\u3046\u300c\u8ca1\u52d9\u5206\u6790\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u300d\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e2\u70b9\u3092\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u3000<b>\uff1c\u8ca1\u52d9\u5206\u6790\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u3067\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3059\u308b<br \/>\n\u25cf\u00a0\u81ea\u793e\u306e\u904e\u53bb\u306e\u671f\u9593\u3068\u306e\u6bd4\u8f03\u3067\u4f01\u696d\u6d3b\u52d5\u306e\u6210\u679c\u3092\u78ba\u8a8d\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u3057\u3066\u3001\u4e3b\u306a\u8ca1\u52d9\u5206\u6790\u6307\u6a19\u3068\u3057\u3066\u4ee5\u4e0b\u306e4\u3064\u306e\u5206\u6790\u624b\u6cd5\u5225\u306b18\u306e\u6307\u6a19\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u3000<b>\uff1c\u4e3b\u306a\u8ca1\u52d9\u5206\u6790\u6307\u6a19\uff1e<\/b><\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u53ce\u76ca\u6027\u5206\u6790<\/b><\/p>\n<p>\u2460\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\uff08\u7c97\u5229\u76ca\u7387\u30fb\u7c97\u5229\u7387\uff09<br \/>\n\u2461\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387<br \/>\n\u2462\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387<br \/>\n\u2463\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u7387\uff08ROE\uff09<br \/>\n\u2464\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u5b89\u5168\u6027\u5206\u6790<\/b><\/p>\n<p>\u2460\u6d41\u52d5\u6bd4\u7387<br \/>\n\u2461\u5f53\u5ea7\u6bd4\u7387<br \/>\n\u2462\u8ca0\u50b5\u6bd4\u7387<br \/>\n\u2463\u56fa\u5b9a\u6bd4\u7387<br \/>\n\u2464\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<br \/>\n\u2465\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u751f\u7523\u6027\u5206\u6790<\/b><\/p>\n<p>\u2460\u52b4\u50cd\u5206\u914d\u7387<br \/>\n\u2461\u52b4\u50cd\u751f\u7523\u6027<br \/>\n\u2462\u8cc7\u672c\u751f\u7523\u6027<\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u6210\u9577\u6027\u5206\u6790<\/b><\/p>\n<p>\u2460\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\uff08\u5897\u53ce\u7387\uff09<br \/>\n\u2461\u7d4c\u5e38\u5229\u76ca\u6210\u9577\u7387\uff08\u5897\u76ca\u7387\uff09<br \/>\n\u2462\u7dcf\u8cc7\u672c\u6210\u9577\u7387<br \/>\n\u2463\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u6bd4\u7387<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3055\u3089\u306b\u3001\u6b63\u3057\u3044\u8ca1\u52d9\u5206\u6790\u306e\u6d41\u308c\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u3000<b>\uff1c\u6b63\u3057\u3044\u8ca1\u52d9\u5206\u6790\u306e\u6d41\u308c\uff1e<\/b><\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u5fc5\u8981\u306a\u6c7a\u7b97\u66f8\u3092\u6e96\u5099\u3059\u308b<\/b><\/p>\n<p><b>\u3000\u2193<\/b><\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u57fa\u672c\u7684\u306a2\u5927\u30dd\u30a4\u30f3\u30c8\u3092\u5206\u6790<\/b><\/p>\n<p>\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8\u2460\uff1a\u5229\u76ca\u306f\u9ed2\u5b57\u304b<br \/>\n\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8\u2461\uff1a\u5012\u7523\u3059\u308b\u30ea\u30b9\u30af\u306f\u3069\u306e\u304f\u3089\u3044\u304b<\/p>\n<p>\u3000\u2193<\/p>\n<p><b>\u25cf\u00a0<\/b><b>\u81ea\u793e\u306b\u5fc5\u8981\u306a\u5fdc\u7528\u9805\u76ee\u3092\u5206\u6790<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6700\u5f8c\u306b\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u969b\u306e\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u3082\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u3000<b>\uff1c\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u969b\u306e\u6ce8\u610f\u70b9\uff1e<\/b><\/p>\n<p>\u25cf\u00a0\u4f55\uff05\u3067\u3042\u308c\u3070\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u4e00\u6982\u306b\u306f\u3044\u3048\u306a\u3044<\/p>\n<p>\u25cf\u00a0\u8ca1\u52d9\u30fb\u4f1a\u8a08\u4ee5\u5916\u306e\u8981\u7d20\u3092\u8003\u616e\u3057\u305f\u4fa1\u5024\u3084\u30ea\u30b9\u30af\u306e\u5206\u6790\u306f\u3067\u304d\u306a\u3044<\/p>\n<p>\u25cf\u00a0\u56f0\u3063\u305f\u3089\u81ea\u5df1\u6d41\u3067\u884c\u308f\u305a\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3044\u305f\u3053\u3068\u3067\u8ca1\u52d9\u5206\u6790\u306e\u6982\u8981\u3084\u5404\u7a2e\u6307\u6a19\u306b\u3064\u3044\u3066\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5b9f\u969b\u306b\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u3053\u3068\u306e\u91cd\u8981\u6027\u3082\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u3051\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u3092\u884c\u3046\u305f\u3081\u306b\u6b63\u3057\u304f\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u52d9\u5206\u6790\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u306e\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u3092\u3082\u3068\u306b\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3084\u5b89\u5168\u6027\u306a\u3069\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3001\u7d30\u304b\u304f\u8abf\u3079\u308b\u3053\u3068\u3067\u3059\u3002 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[&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1777,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[19],"acf":[],"_links":{"self":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/1549"}],"collection":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/comments?post=1549"}],"version-history":[{"count":23,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/1549\/revisions"}],"predecessor-version":[{"id":7681,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/1549\/revisions\/7681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/media\/1777"}],"wp:attachment":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/media?parent=1549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/categories?post=1549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}