{"id":2815,"date":"2021-09-16T09:19:02","date_gmt":"2021-09-16T00:19:02","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=2815"},"modified":"2025-05-28T11:58:51","modified_gmt":"2025-05-28T02:58:51","slug":"accounts-receivable","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/accounts-receivable","title":{"rendered":"\u58f2\u639b\u91d1\u306e\u56de\u53ce\u306f\u3069\u3046\u3059\u308b\uff1f\u52b9\u679c\u7684\u306a\u56de\u53ce\u65b9\u6cd5\u3001\u56de\u53ce\u306e\u6d41\u308c\u306a\u3069\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u300c\u58f2\u639b\u91d1\u304c\u306a\u304b\u306a\u304b\u56de\u53ce\u3067\u304d\u306a\u3044\u3068\u304d\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f\u300d<br \/>\n<\/span><span style=\"font-weight: 400;\">\u300c\u76f8\u624b\u304c\u97f3\u4fe1\u4e0d\u901a\u306b\u306a\u3063\u3066\u3001\u58f2\u639b\u91d1\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u5bfe\u7b56\u3084\u5e33\u7c3f\u306e\u51e6\u7406\u306f\u3069\u3046\u3059\u3079\u304d\uff1f\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3093\u306a\u7591\u554f\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u306e\u56de\u53ce\u304c\u6ede\u3063\u305f\u5834\u5408\u306f\u3001\u5927\u304d\u304f\u308f\u3051\u3066\u4ee5\u4e0b\u306e6\u3064\u306e\u65b9\u6cd5\u3067\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30fb\u4ea4\u6e09<br \/>\n<\/b><b>\u30fb\u5185\u5bb9\u8a3c\u660e<br \/>\n<\/b><b>\u30fb\u76f8\u6bba<br \/>\n<\/b><b>\u30fb\u5546\u54c1\u5f15\u304d\u63da\u3052<br \/>\n<\/b><b>\u30fb\u50b5\u6a29\u8b72\u6e21<br \/>\n<\/b><b>\u30fb\u6cd5\u7684\u624b\u6bb5<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u53d6\u5f15\u76f8\u624b\u304c\u56de\u53ce\u306b\u5354\u529b\u7684\u306a\u5834\u5408\u3068\u975e\u5354\u529b\u7684\u306a\u5834\u5408\u3068\u3067\u3001\u5bfe\u5fdc\u7b56\u3082\u5909\u308f\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3046\u307e\u304f\u3044\u3051\u3070\u4ea4\u6e09\u3067\u89e3\u6c7a\u3067\u304d\u307e\u3059\u304c\u3001\u6700\u60aa\u306e\u5834\u5408\u3001\u8a34\u8a1f\u3082\u899a\u609f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u3001\u3055\u307e\u3056\u307e\u306a\u5bfe\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u307e\u305a\u6700\u521d\u306b\u3001<\/span><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u56de\u53ce\u306e\u57fa\u790e\u77e5\u8b58<br \/>\n<\/b><b>\u25ce\u58f2\u639b\u91d1\u306e\u6d88\u6ec5\u6642\u52b9\u3068\u4e8b\u9805\u3092\u4e2d\u65ad\u3055\u305b\u308b\u65b9\u6cd5<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u4e0a\u3067\u3001\u672c\u984c\u3067\u3042\u308b\u3001<\/span><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u56de\u53ce\u306e\u65b9\u6cd5\u3068\u6d41\u308c<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3092\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001<\/span><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9<br \/>\n<\/b><b>\u25ce\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<br \/>\n<\/b><b>\u25ce\u58f2\u639b\u91d1\u56de\u53ce\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u3059\u308b\u305f\u3081\u306e\u4e8b\u524d\u306e\u6ce8\u610f\u70b9<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6700\u5f8c\u307e\u3067\u8aad\u3081\u3070\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u304c\u3072\u3068\u901a\u308a\u308f\u304b\u308b\u306f\u305a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3067\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u304c\u672a\u56de\u53ce\u306e\u58f2\u639b\u91d1\u3092\u7121\u4e8b\u306b\u56de\u53ce\u3067\u304d\u308b\u3088\u3046\u9858\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/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<h2><b>1.\u3000\u58f2\u639b\u91d1\u56de\u53ce\u306e\u57fa\u790e\u77e5\u8b58<\/b><\/h2>\n<p>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image5-4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image5-4.jpg\" alt=\"\" width=\"1000\" height=\"667\" class=\"aligncenter wp-image-2817 size-full\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image5-4.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image5-4-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image5-4-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3067\u56f0\u3063\u3066\u3044\u308b\u4eba\u5411\u3051\u306b\u3001\u305d\u306e\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u672c\u984c\u306b\u5165\u308b\u524d\u306b\u3001\u305d\u3082\u305d\u3082\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3068\u306f\u3069\u3093\u306a\u3082\u306e\u306a\u306e\u304b\u3001\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u57fa\u672c\u77e5\u8b58\u3092\u3044\u304f\u3064\u304b\u6319\u3052\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><b>1-1.\u3000\u58f2\u639b\u91d1\u306e\u56de\u53ce\u306f\u30b9\u30d4\u30fc\u30c9\u304c\u52dd\u8ca0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3067\u3082\u3063\u3068\u3082\u610f\u8b58\u3059\u3079\u304d\u3053\u3068\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u308c\u306f<\/span><span style=\"color: #000000;\"><b>\u201c\u30b9\u30d4\u30fc\u30c9\u201d<\/b><\/span><span style=\"font-weight: 400;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u652f\u6255\u3044\u304c\u6ede\u3063\u305f\u306a\u300d\u3068\u6c17\u3065\u3044\u305f\u3089\u3001\u6642\u9593\u3092\u7f6e\u304b\u305a\u306b\u3059\u3050\u52d5\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u307e\u305a\u53d6\u5f15\u5148\u306b\u9023\u7d61\u3057\u3066\u3001\u652f\u6255\u3044\u304c\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5148\u65b9\u306e\u652f\u6255\u3044\u5fd8\u308c\u3084\u3053\u3061\u3089\u306e\u8acb\u6c42\u5fd8\u308c\u3001\u4f55\u304b\u306e\u30df\u30b9\u306a\u3069\u3067\u3042\u308c\u3070\u3001\u306a\u308b\u3079\u304f\u65e9\u304f\u306b\u652f\u6255\u3063\u3066\u3082\u3089\u3063\u3066\u89e3\u6c7a\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3057\u304b\u3057<\/span><span style=\"font-weight: 400;\">\u3001\u5148\u65b9\u304c\u4f55\u3089\u304b\u306e\u4e8b\u60c5\u3067\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070\u3001\u65e9\u6025\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3044\u305a\u308c<\/span><b>\u4ed6\u793e\u304b\u3089\u3082\u5148\u65b9\u306b\u8acb\u6c42\u9023\u7d61\u304c\u884c\u304f\u304b\u3082\u3057\u308c\u307e\u305b\u3093<\/b><span style=\"font-weight: 400;\">\u304b\u3089\u3001<\/span><b>\u305d\u308c\u3088\u308a\u65e9\u304f\u306b\u62c5\u5f53\u8005\u3068\u8a71<\/b><span style=\"font-weight: 400;\">\u3092\u3057\u3066\u3001<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u30fb\u306a\u305c\u9045\u308c\u3066\u3044\u308b\u306e\u304b<br \/>\n<\/b><b>\u30fb\u3044\u3064\u306a\u3089\u652f\u6255\u3048\u308b\u306e\u304b<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3092\u78ba\u8a8d\u3057\u3001<\/span><span style=\"color: #ff0000;\"><b>\u652f\u6255\u3044\u306e\u78ba\u7d04<\/b><\/span><span style=\"font-weight: 400;\">\u3092\u3068\u308a\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3082\u3057\u300c\u5f85\u3063\u3066\u3044\u308c\u3070\u305d\u306e\u3046\u3061\u652f\u6255\u308f\u308c\u308b\u304b\u3082\u300d\u306a\u3069\u3068\u306e\u3093\u3073\u308a\u69cb\u3048\u3066\u3044\u308b\u3068\u3001\u305d\u306e\u9593\u306b\u97f3\u4fe1\u4e0d\u901a\u306b\u306a\u3063\u305f\u308a\u3001\u7834\u7523\u306e\u6e96\u5099\u3092\u59cb\u3081\u3089\u308c\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3046\u306a\u308b\u3068\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u306f\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u3092\u7121\u4e8b\u306b\u56de\u53ce\u3057\u305f\u3051\u308c\u3070\u3001<\/span><b>\u300c\u30b9\u30d4\u30fc\u30c9\u52dd\u8ca0\u300d\u300c\u5165\u91d1\u9045\u5ef6\u306b\u306f\u5373\u5bfe\u5fdc\u300d<\/b><span style=\"font-weight: 400;\">\u3092\u5fc3\u639b\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>1-2.\u3000\u58f2\u639b\u91d1\u306b\u306f\u300c\u6d88\u6ec5\u6642\u52b9\u300d\u304c\u3042\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u3082\u3046\u3072\u3068\u3064\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u306b\u3064\u3044\u3066\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001<\/span><b>\u300c<span style=\"color: #ff0000;\">\u58f2\u639b\u91d1\u306b\u306f\u6d88\u6ec5\u6642\u52b9\u304c\u3042\u308b<\/span>\u300d<\/b><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u300c\u6d88\u6ec5\u6642\u52b9\u300d\u3068\u306f\u3001<\/span><b>\u300c\u50b5\u6a29\u8005\uff1d\u304a\u91d1\u3092\u8cb8\u3057\u305f\u4eba\u300d\u304c\u300c\u50b5\u52d9\u8005\uff1d\u304a\u91d1\u3092\u501f\u308a\u305f\u4eba\u300d\u306b\u5bfe\u3057\u3066\u3001\u4e00\u5b9a\u671f\u9593\u8acb\u6c42\u306a\u3069\u305b\u305a\u306b\u3044\u308b\u3068\u3001\u50b5\u6a29\u8005\u306e\u6a29\u5229\u304c\u6d88\u6ec5\u3057\u3066\u3057\u307e\u3046\u5236\u5ea6<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u8cb8\u3057\u305f\u5074\u304c\u501f\u308a\u305f\u4eba\u306b\u300c\u304a\u91d1\u3092\u8fd4\u3057\u3066\u300d\u3068\u8a00\u308f\u305a\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u671f\u9593\u304c\u904e\u304e\u308b\u3068\u3001\u8cb8\u3057\u305f\u5074\u306f\u300c\u8acb\u6c42\u6a29\uff1d\u304a\u91d1\u3092\u8fd4\u3057\u3066\u3082\u3089\u3046\u6a29\u5229\u300d\u3092\u5931\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u58f2\u639b\u91d1\u306e\u6642\u52b9\u671f\u9593<\/b><span style=\"font-weight: 400;\">\u306f\u3001<\/span><\/p>\n<p><b>\u25ce2020\u5e744\u6708\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u58f2\u639b\u91d1\uff1a\u58f2\u639b\u91d1\u306e\u652f\u6255\u671f\u9650\u304b\u3089\u6570\u3048\u30665\u5e74<br \/>\n<\/b><b>\u25ce2020\u5e743\u6708\u4ee5\u524d\u306b\u767a\u751f\u3057\u305f\u58f2\u639b\u91d1\uff1a\u58f2\u639b\u91d1\u306e\u652f\u6255\u671f\u9650\u304b\u3089\u6570\u3048\u30662\u5e74<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3068\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u306e\u8acb\u6c42\u3092\u305b\u305a\u306b\u4e0a\u8a18\u306e\u671f\u9593\u653e\u7f6e\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u58f2\u639b\u91d1\u306e\u6a29\u5229\u3092\u653e\u68c4\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u3066\u56de\u53ce\u4e0d\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u304f\u308c\u3050\u308c\u3082\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>1-3.\u3000\u6642\u52b9\u3092\u4e2d\u65ad\u3055\u305b\u308b\u65b9\u6cd5<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u304c\u6642\u52b9\u306b\u306a\u3063\u3066\u3057\u307e\u3046\uff1d\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u306f\u56f0\u308a\u307e\u3059\u3088\u306d\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001\u6cd5\u7684\u306b\u305d\u308c\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6642\u52b9\u671f\u9593\u5185\u306b\u4ee5\u4e0b\u306e3\u3064\u306e\u624b\u6bb5\u306e\u3044\u305a\u308c\u304b\u3092\u3068\u308c\u3070\u3001<\/span><span style=\"color: #ff0000;\"><b>\u6642\u52b9\u671f\u9593\u3092\u4e2d\u65ad\u3059\u308b<\/b><\/span><span style=\"font-weight: 400;\">\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u25ce\u8acb\u6c42<br \/>\n<\/b><b>\u25ce\u5dee\u3057\u62bc\u3055\u3048<br \/>\n<\/b><b>\u25ce\u50b5\u52d9\u306e\u627f\u8a8d<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u6642\u52b9\u4e2d\u65ad\u306e\u624b\u7d9a\u3092\u3068\u308b\u3053\u3068\u3067\u3001\u50b5\u6a29\u8005\u5074\u306f\u58f2\u639b\u91d1\u306e\u8acb\u6c42\u6a29\u3092\u4fdd\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3067\u306f\u3001\u305d\u306e\u65b9\u6cd5\u3092\u304f\u308f\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4><b>1-3-1.\u3000\u8acb\u6c42<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u6642\u52b9\u3092\u4e2d\u65ad\u3055\u305b\u308b\u305f\u3081\u306b\u50b5\u6a29\u8005\u5074\u306f\u3059\u3079\u304d\u3053\u3068\u306f\u3001<\/span><b>\u50b5\u52d9\u8005\u5074\u306b\u652f\u6255\u3044\u306e\u8acb\u6c42\u3092\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u3053\u3068\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u65b9\u6cd5\u306f\u3044\u308d\u3044\u308d\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4ee5\u4e0b\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf<\/b><b>\u306b\u3088\u308b\u50ac\u544a<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u50b5\u52d9\u8005\u5074\u306b\u300c\u652f\u6255\u3044\u3092\u3057\u3066\u307b\u3057\u3044\u300d\u65e8\u3092<\/span><b>\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3067\u9001\u4ed8<\/b><span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3092\u9001\u308b\u3068\u3001<\/span><b>\u90f5\u4fbf\u304c\u76f8\u624b\u306b\u5c4a\u3044\u305f\u65e5\u304b\u30896\u304b\u6708\u9593\u3001\u6642\u52b9\u3092\u4e2d\u65ad<\/b><span style=\"font-weight: 400;\">\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u652f\u6255\u7763\u4fc3<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><b>\u50b5\u6a29\u8005\u304c\u88c1\u5224\u6240\u306b\u7533\u7acb\u3066<\/b><span style=\"font-weight: 400;\">\u3092\u3057\u3066\u3001<\/span><b>\u652f\u6255\u306e\u7763\u4fc3\u547d\u4ee4<\/b><span style=\"font-weight: 400;\">\u3092\u51fa\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u5bfe\u3057\u3066\u50b5\u52d9\u8005\u5074\u304c\u7570\u8b70\u3092\u7533\u7acb\u3066\u306a\u3051\u308c\u3070\u3001\u50b5\u6a29\u8005\u306f\u5f37\u5236\u57f7\u884c\u306e\u7533\u7acb\u3066\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u8abf\u505c<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><b>\u50b5\u6a29\u8005\u5074\u304b\u3089\u88c1\u5224\u6240\u306b\u7533\u7acb\u3066<\/b><span style=\"font-weight: 400;\">\u3092\u3057\u3066\u3001<\/span><b>\u50b5\u52d9\u8005\u3092\u88c1\u5224\u6240\u306b\u547c\u3073\u51fa\u3057\u8a71\u3057\u5408\u3044<\/b><span style=\"font-weight: 400;\">\u3092\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8abf\u505c\u306f\u8a34\u8a1f\u3067\u306f\u306a\u304f\u3001\u7b2c\u4e09\u8005\u3067\u3042\u308b\u8abf\u505c\u59d4\u54e1\u3092\u9593\u306b\u306f\u3055\u3093\u3067\u554f\u984c\u89e3\u6c7a\u3092\u56f3\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u8a34\u8a1f<\/b><b>\uff08\u5c11\u984d\u8a34\u8a1f\uff09<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><b>\u50b5\u6a29\u8005\u304b\u3089\u88c1\u5224\u6240\u306b\u8a34\u8a1f<\/b><span style=\"font-weight: 400;\">\u3092\u8d77\u3053\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306a\u8a34\u8a1f\u306f\u4e0a\u8a183\u3064\u306e\u624b\u6bb5\u3068\u6bd4\u3079\u3066\u8cbb\u7528\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001<\/span><b>60\u4e07\u5186\u4ee5\u4e0b\u306e\u50b5\u6a29\u3067\u3042\u308c\u3070\u3001\u300c\u5c11\u984d\u8a34\u8a1f\u300d<\/b><span style=\"font-weight: 400;\">\u3092\u5229\u7528\u3059\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5c11\u984d\u8a34\u8a1f\u306f\u539f\u5247\u3068\u3057\u30661\u56de\u306e\u5be9\u7406\u3067\u7d1b\u4e89\u89e3\u6c7a\u3092\u56f3\u308b\u3082\u306e\u3067\u3001\u63a7\u8a34\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306b\u306f\u3001\u307e\u305a\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3092\u51fa\u3057\u3066\u6642\u52b9\u3092\u4e2d\u65ad\u3057\u3001\u76f8\u624b\u306e\u5bfe\u5fdc\u3092\u4fc3\u3059\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3001\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u304c\u7121\u8996\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u53cd\u5fdc\u304c\u306a\u3051\u308c\u3070\u652f\u6255\u7763\u4fc3\u3084\u8abf\u505c\u306b\u9032\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4><b>1-3-2.\u3000\u5dee\u3057\u62bc\u3055\u3048<\/b><\/h4>\n<p><span style=\"color: #ff0000;\"><b>\u652f\u6255\u7763\u4fc3\u3084\u8a34\u8a1f\u306b\u3088\u3063\u3066\u3001\u88c1\u5224\u6240\u304b\u3089\u50b5\u6a29\u8005\u306b\u300c\u5f37\u5236\u57f7\u884c\u300d\u306e\u8a31\u53ef\u304c\u51fa\u308c\u3070\u3001\u50b5\u6a29\u8005\u306f\u50b5\u52d9\u8005\u306e\u8ca1\u7523\u3092\u5dee\u3057\u62bc\u3055\u3048\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3053\u308c\u306b\u3088\u308a\u6642\u52b9\u3082\u4e2d\u65ad\u3057<span style=\"color: #ff0000;\">\u307e\u3059<\/span><\/b><\/span><span style=\"font-weight: 400; color: #ff0000;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u306f\u3001\u5f37\u5236\u57f7\u884c\u306e\u8a31\u53ef\u3092\u5f85\u305f\u305a\u306b\u3001\u524d\u9805\u306e\u8acb\u6c42\u624b\u7d9a\u304d\u3068\u4e26\u884c\u3057\u3066<\/span><b>\u300c\u4eee\u5dee\u62bc\u3048\u300d<\/b><span style=\"font-weight: 400;\">\u3092\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u3001\u305d\u306e\u5834\u5408\u3082\u6642\u52b9\u306f\u4e2d\u65ad\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4eee\u5dee\u62bc\u3048\u306f\u306e\u3061\u306e\u3061\u50b5\u6a29\u304c\u56de\u53ce\u3067\u304d\u308b\u3088\u3046\u3001\u50b5\u52d9\u8005\u306e\u8ca1\u7523\u3092\u4fdd\u5168\u3059\u308b\u624b\u7d9a\u304d\u3067\u3001<\/span><b>\u88c1\u5224\u6240\u306e\u767a\u4ee4\u304c\u3042\u308c\u3070\u50b5\u52d9\u8005\u304c\u8ca1\u7523\u3092\u51e6\u5206\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u8a34\u8a1f\u306b\u306f\u52dd\u3063\u3066\u5f37\u5236\u57f7\u884c\u306e\u8a31\u53ef\u3092\u3082\u3089\u3063\u305f\u3051\u308c\u3069\u3001\u50b5\u52d9\u8005\u5074\u304b\u3089\u56de\u53ce\u3067\u304d\u308b\u8cc7\u7523\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u306a\u308b\u3079\u304f\u672a\u7136\u306b\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u4eee\u5dee\u62bc\u3048\u306f\u91cd\u8981\u306a\u65b9\u6cd5\u3060\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n<h4><b>1-3-3.\u3000\u50b5\u52d9\u306e\u627f\u8a8d<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u3082\u3046\u3072\u3068\u3064\u3001\u6642\u52b9\u3092\u4e2d\u65ad\u3055\u305b\u308b\u7c21\u5358\u306a\u65b9\u6cd5\u3068\u3057\u3066<\/span><b>\u300c<span style=\"color: #ff0000;\">\u50b5\u52d9\u306e\u627f\u8a8d<\/span>\u300d<\/b><span style=\"font-weight: 400;\">\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001<\/span><b>\u300c\u50b5\u52d9\u8005\u304c\u3001\u50b5\u6a29\u8005\u306b\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u300d<\/b><span style=\"font-weight: 400;\">\u3053\u3068\u3067\u3001\u50b5\u52d9\u8005\u5074\u304c\u3001<\/span><\/p>\n<p><b>\u30fb\u8acb\u6c42\u306b\u3088\u3063\u3066\u3001\u50b5\u52d9\u306e\u4e00\u90e8\u3092\u50b5\u6a29\u8005\u306b\u652f\u6255\u3046<br \/>\n<\/b><b>\u30fb\u8acb\u6c42\u306b\u3088\u3063\u3066\u3001\u50b5\u52d9\u3092\u8a8d\u3081\u308b\u66f8\u9762\uff08\u652f\u6255\u3044\u7d04\u675f\u8a3c\u306a\u3069\uff09\u3092\u4ea4\u308f\u3059<br \/>\n<\/b><b>\u30fb\u8acb\u6c42\u306b\u3088\u3063\u3066\u3001\u50b5\u52d9\u306e\u8fd4\u6e08\u7336\u4e88\u3092\u6c42\u3081\u308b<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3068\u3044\u3063\u305f\u884c\u70ba\u3092\u3059\u308b\u3068\u3001\u300c\u50b5\u52d9\u306e\u627f\u8a8d\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u304c\u96e3\u3057\u304f\u306a\u3063\u305f\u3089\u3001<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u25ce\u4e00\u90e8\u3060\u3051\u3067\u3082\u652f\u6255\u3063\u3066\u3082\u3089\u3046<br \/>\n<\/b><b>\u25ce\u58f2\u639b\u91d1\u304c\u3042\u308b\u3053\u3068\u3001\u305d\u308c\u3092\u652f\u6255\u3046\u3053\u3068\u3092\u660e\u8a18\u3057\u305f\u66f8\u9762\u306b\u30b5\u30a4\u30f3\u3092\u3082\u3089\u3046<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3068\u3044\u3063\u305f\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u6642\u52b9\u3092\u4e2d\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u6642\u52b9\u306e\u4e2d\u65ad\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u624b\u9806\u3068\u3057\u3066\u306f\u3001\u307e\u305a\u6700\u521d\u306b\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3092\u51fa\u3057\u3066\u30016\u304b\u6708\u9593\u6642\u52b9\u3092\u4e2d\u65ad\u3055\u305b\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><b>2.\u3000\u58f2\u639b\u91d1\u56de\u53ce\u306e\u65b9\u6cd5\u3068\u6d41\u308c<\/b><\/h2>\n<p>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image4-4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image4-4.jpg\" alt=\"\" width=\"1000\" height=\"667\" class=\"aligncenter wp-image-2816 size-full\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image4-4.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image4-4-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image4-4-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3044\u308b\u65b9\u304c\u3082\u3063\u3068\u3082\u77e5\u308a\u305f\u3044\u306e\u306f\u3001\u300c\u3069\u3046\u3084\u3063\u3066\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u56de\u53ce\u306e\u65b9\u6cd5\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e6\u3064\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u25ce\u4ea4\u6e09<br \/>\n<\/b><b>\u25ce\u5185\u5bb9\u8a3c\u660e<br \/>\n<\/b><b>\u25ce\u76f8\u6bba<br \/>\n<\/b><b>\u25ce\u5546\u54c1\u5f15\u304d\u63da\u3052<br \/>\n<\/b><b>\u25ce\u50b5\u6a29\u8b72\u6e21<br \/>\n<\/b><b>\u25ce\u6cd5\u7684\u624b\u6bb5<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u3092\u76f8\u624b\u306e\u51fa\u65b9\u306b\u3042\u308f\u305b\u3066\u3001\u6bb5\u968e\u3092\u8ffd\u3063\u3066\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u4e0a\u8a186\u3064\u306e\u624b\u6bb5\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u58f2\u639b\u91d1\u56de\u53ce\u306e\u4e00\u822c\u7684\u306a\u6d41\u308c\u306b\u6cbf\u3063\u3066\u4f55\u3092\u3059\u3079\u304d\u304b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059<\/span><span style=\"font-weight: 400;\">\u3002<br \/>\n\u5927\u307e\u304b\u306a\u6d41\u308c\u306f\u3053\u3061\u3089\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image7-2-e1630656101658.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image7-2-e1630656101658.png\" alt=\"\" width=\"594\" height=\"1056\" class=\"aligncenter wp-image-2819 size-full\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h3><b>2-1.\u3000\u53d6\u5f15\u5148\u306b\u9023\u7d61\u30fb\u4ea4\u6e09\u3059\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u306e\u652f\u6255\u3044\u304c\u6ede\u3063\u305f\u3089\u3001\u307e\u305a\u6700\u521d\u306b\u3059\u3079\u304d\u3053\u3068\u306f<\/span><b>\u300c<span style=\"color: #ff0000;\">\u53d6\u5f15\u5148\u306e\u62c5\u5f53\u8005\u3078\u306e\u9023\u7d61<\/span>\u300d<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3088\u306d\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u65e5\u3092\u304a\u304b\u305a\u306b\u3059\u3050\u306b\u9023\u7d61\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u9023\u7d61\u304c\u3064\u3044\u305f\u3089\u3001\u307e\u305a\u306f<\/span><\/p>\n<p><b>\u30fb\u652f\u6255\u3044\u304c\u884c\u306a\u308f\u308c\u305f\u304b<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u3061\u3089\u304c\u8acb\u6c42\u3057\u5fd8\u308c\u3066\u3044\u305f\u308a\u3001\u4f55\u3089\u304b\u306e\u624b\u9055\u3044\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001\u672a\u6255\u3044\u3060\u3068\u308f\u304b\u3063\u305f\u3089\u3001<\/span><\/p>\n<p><b>\u30fb\u306a\u305c\u652f\u6255\u3044\u304c\u9045\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u305d\u306e\u7406\u7531<br \/>\n<\/b><b>\u30fb\u3044\u3064\u3067\u3042\u308c\u3070\u652f\u6255\u3048\u308b\u304b\u3001\u652f\u6255\u3044\u53ef\u80fd\u65e5\u3068\u305d\u306e\u6839\u62e0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3092\u805e\u3044\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u671f\u9650\u3092\u5ef6\u9577\u3059\u308c\u3070\u652f\u6255\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u3001<\/span><b>\u671f\u9650\u3092\u4ea4\u6e09<\/b><span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6f20\u7136\u3068\u300c\u6765\u6708\u306a\u3089\u652f\u6255\u3048\u308b\u3068\u601d\u3044\u307e\u3059\u300d\u3068\u3044\u3046\u8fd4\u7b54\u3067\u306f\u306a\u304f\u3001\u300c\u3007\u6708\u3007\u65e5\u306b\u3001D\u793e\u304b\u3089\u58f2\u639b\u91d1\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u304b\u3089\u300d\u3068\u3044\u3046\u3068\u3053\u308d\u307e\u3067\u805e\u304d\u53d6\u3063\u3066\u3001\u305d\u308c\u3092\u3053\u3061\u3089\u306e\u652f\u6255\u3044\u306b\u56de\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u3001\u66f8\u9762\u306a\u3069\u3067\u78ba\u7d04\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u969b\u306b\u3001\u3067\u304d\u308c\u3070<\/span><span style=\"color: #ff0000;\"><b>\u5c11\u984d\u3060\u3051\u3067\u3082\u652f\u6255\u3063\u3066\u3082\u3089\u3044\u3001\u300c\u50b5\u52d9\u306e\u627f\u8a8d\u300d\uff1d\u6642\u52b9\u306e\u4e2d\u65ad\u3082\u3057\u3066\u304a\u304f<\/b><\/span><span style=\"font-weight: 400;\">\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><b>2-2.\u3000\u51fa\u8377\u3092\u505c\u6b62\u3059\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5148\u65b9\u3068\u9023\u7d61\u3092\u53d6\u3063\u3066\u3001\u624b\u9055\u3044\u3084\u30df\u30b9\u3067\u306f\u306a\u304f\u652f\u6255\u3044\u304c\u6ede\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u51fa\u6765\u305f\u3089\u3001\u6b21\u306b<\/span><b>\u305d\u306e\u53d6\u5f15\u5148\u3078\u306e\u51fa\u8377\u3092\u505c\u6b62<\/b><span style=\"font-weight: 400;\">\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u308c\u306b\u3088\u308a\u3001<\/span><span style=\"color: #ff0000;\"><b>\u3053\u308c\u4ee5\u4e0a\u672a\u6255\u3044\u306e\u58f2\u639b\u91d1\u304c\u5897\u3048\u308b\u3053\u3068\u3092\u672a\u7136\u306b\u9632\u3050<\/b><\/span><span style=\"font-weight: 400;\">\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3068\u304d\u3001\u5148\u65b9\u306e\u62c5\u5f53\u8005\u306b\u306f\u3001\u300c\u4eca\u56de\u306e\u58f2\u639b\u91d1\u306e\u5165\u91d1\u304c\u3042\u308b\u307e\u3067\u3001\u51fa\u8377\u306f\u6b62\u3081\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u300d\u3068\u5fd8\u308c\u305a\u4f1d\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><b>2-3.\u3000\u76f8\u6bba\u3067\u304d\u308b\u50b5\u6a29\u3092\u63a2\u3059<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u6b21\u306b\u3001<\/span><span style=\"color: #ff0000;\"><b>\u672a\u6255\u3044\u5206\u306e\u58f2\u639b\u91d1\u3068\u76f8\u6bba\u3067\u304d\u308b\u50b5\u6a29\u304c\u306a\u3044\u304b\u78ba\u8a8d<\/b><\/span><span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5148\u65b9\u3068\u306e\u9593\u306b\u58f2\u639b\u91d1\u3060\u3051\u3067\u306a\u304f\u8cb7\u639b\u91d1\u3082\u3042\u308c\u3070\u3001\u305d\u308c\u3067<\/span><b>\u300c\u76f8\u6bba\u300d\u3057\u3066\u56de\u53ce\u6e08\u307f\u3068\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070\u3001\u3053\u3061\u3089\u306e\u58f2\u639b\u91d1\u304c50\u4e07\u5186\u3001\u5148\u65b9\u304b\u3089\u306e\u8cb7\u639b\u91d1\u304c80\u4e07\u5186\u3042\u308b\u5834\u5408\u3001\u76f8\u6bba\u3057\u3066\u58f2\u639b\u91d1\u306f\u30bc\u30ed\u306b\u306a\u308a\u3001\u3053\u3061\u3089\u304b\u3089\u306e\u8cb7\u639b\u91d1\u304c30\u4e07\u5186\u306b\u6e1b\u308b\u308f\u3051\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u624b\u7d9a\u306f\u3001<\/span><b>\u58f2\u639b\u91d1\uff1d\u50b5\u52d9\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u5148\u65b9\u306b\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3092\u9001\u308b\u3060\u3051\u3067\u5b8c\u4e86\u3057\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u306e\u3067\u3001\u76f8\u6bba\u3067\u304d\u308b\u8cb7\u639b\u91d1\u3055\u3048\u3042\u308c\u3070\u3082\u3063\u3068\u3082\u7c21\u5358\u306a\u65b9\u6cd5\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5185\u5bb9\u8a3c\u660e\u306b\u3064\u3044\u3066\u306f\u3001<\/span><b>\u300c<a href=\"#U2-6-1\">2-6-1.\u3000\u5185\u5bb9\u8a3c\u660e\u3092\u51fa\u3059<\/a>\u300d<\/b><span style=\"font-weight: 400;\">\u3067\u304f\u308f\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001<\/span><b>\u8cb7\u639b\u91d1\u3088\u308a\u58f2\u639b\u91d1\u306e\u307b\u3046\u304c\u5927\u304d\u3051\u308c\u3070\u3001\u76f8\u6bba\u3060\u3051\u3067\u306f\u5168\u984d\u56de\u53ce\u3067\u304d\u307e\u305b\u3093<\/b><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070\u3001\u672a\u56de\u53ce\u306e\u58f2\u639b\u91d1\u304c50\u4e07\u5186\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u8cb7\u639b\u91d1\u304c30\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u58f2\u639b\u91d1\u306e\u3046\u306130\u4e07\u5186\u3060\u3051\u3092\u76f8\u6bba\u3057\u3066\u3001\u6b8b\u308a\u306e20\u4e07\u5186\u5206\u306b\u3064\u3044\u3066\u306f\u307e\u305f\u5225\u9014\u3067\u56de\u53ce\u3059\u308b\u65b9\u6cd5\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><b>2-4.\u3000\u5951\u7d04\u66f8\u3092\u78ba\u8a8d\u3059\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u50b5\u6a29\u3092\u63a2\u3059\u3068\u540c\u6642\u306b\u3001<\/span><span style=\"color: #ff0000;\"><b>\u672a\u6255\u3044\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u3082\u78ba\u8a8d<\/b><\/span><span style=\"font-weight: 400;\">\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u306e\u5185\u5bb9\u304c\u3001\u4eca\u5f8c\u306e\u56de\u53ce\u4f5c\u696d\u306b\u304a\u3044\u3066\u91cd\u8981\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u78ba\u8a8d\u3059\u308b\u306e\u306f\u4e3b\u306b\u3001<\/span><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u984d\u306b\u3064\u3044\u3066\u5148\u65b9\u304c\u30b5\u30a4\u30f3\u3084\u637a\u5370\u3057\u305f\u66f8\u9762\u304c\u3042\u308b\u304b<br \/>\n<\/b><b>\u25ce\u300c\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u6761\u9805\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b<br \/>\n<\/b><b>\u25ce\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306e\u6240\u6709\u6a29\u306f\u3044\u3064\u79fb\u8ee2\u3059\u308b\u304b<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306e3\u70b9\u3067\u3059\u3002<\/span><\/p>\n<h4><b>2-4-1.\u3000\u58f2\u639b\u91d1\u984d\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u9762<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u4eca\u56de\u306e\u53d6\u5f15\u3067\u306f\u4ee3\u91d1\u3044\u304f\u3089\u3067\u8ca9\u58f2\u3057\u305f\u304b\u3001<\/span><b>\u58f2\u639b\u91d1\u984d\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u66f8\u9762\u306b\u3001\u50b5\u52d9\u8005\u5074\u306e\u637a\u5370\u3084\u30b5\u30a4\u30f3\u304c\u3042\u308b\u304b\u78ba\u8a8d<\/b><span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u308c\u304c\u3042\u308c\u3070\u3001<\/span><b>\u5148\u65b9\u304c\u3053\u306e\u58f2\u639b\u91d1\u984d\u3092\u4e86\u627f\u6e08\u307f\u3067\u3042\u308b\u3053\u3068\u306e\u8a3c\u660e<\/b><span style=\"font-weight: 400;\">\u306b\u306a\u308a\u3001\u4eca\u5f8c\u3082\u3057\u6cd5\u7684\u624b\u6bb5\u306b\u79fb\u884c\u3057\u305f\u5834\u5408\u306b\u6709\u5229\u306b\u50cd\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><b><a id=\"U2-4-2\"><\/a>2-4-2.\u3000\u300c\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u6761\u9805\u300d<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u6b21\u306b\u3001<\/span><span style=\"color: #ff0000;\"><b>\u5951\u7d04\u66f8\u306b\u300c\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u6761\u9805\u300d\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d<\/b><\/span><span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u300c\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u6761\u9805\u300d<\/b><span style=\"font-weight: 400;\">\u3068\u306f\u3001<\/span><b>\u50b5\u52d9\u8005\u5074\u304c\u3072\u3068\u3064\u306e\u58f2\u639b\u91d1\u306e\u652f\u6255\u3044\u3092\u9045\u5ef6\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5f8c\u306b\u652f\u6255\u4e88\u5b9a\u306e\u58f2\u639b\u91d1\u306b\u3064\u3044\u3066\u3082\u3059\u3050\u306b\u652f\u6255\u3046\u7fa9\u52d9\u304c\u751f\u3058\u308b<\/b><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u5951\u7d04\u6761\u9805\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070\u3001\u4eca\u6708\u30fb\u6765\u6708\u30fb\u518d\u6765\u6708\u306b\u305d\u308c\u305e\u308c50\u4e07\u5186\u305a\u3064\u306e\u58f2\u639b\u91d1\u3092\u652f\u6255\u3046\u306f\u305a\u304c\u3001\u4eca\u6708\u306e\u652f\u6255\u3044\u304c\u9045\u308c\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u5834\u5408\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u73fe\u6642\u70b9\u3067\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u4eca\u6708\u5206\u306e50\u4e07\u5186\u3060\u3051\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3067\u3059\u304c\u3001\u3082\u3057\u5951\u7d04\u66f8\u306b\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308c\u3070\u3001\u73fe\u6642\u70b9\u3067\u6765\u6708\u30fb\u518d\u6765\u6708\u5206\u3082\u3042\u308f\u305b\u305f150\u4e07\u5186\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5951\u7d04\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u3053\u306e\u6761\u9805\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308c\u3070\u3001\u50b5\u6a29\u8005\u306f\u652f\u6255\u3044\u671f\u9650\u304c\u304d\u3066\u3044\u306a\u3044\u58f2\u639b\u91d1\u3082\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u672a\u6255\u3044\u91d1\u3092\u4e00\u5ea6\u306b\u8acb\u6c42\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><b><a id=\"U2-4-3\"><\/a>2-4-3.\u3000\u5546\u54c1\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u6642\u671f<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001<\/span><span style=\"color: #ff0000;\"><b>\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306e\u6240\u6709\u6a29\u304c\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u58f2\u4e3b\u304b\u3089\u8cb7\u4e3b\u306b\u79fb\u308b\u306e\u304b\u3082\u3001\u5951\u7d04\u66f8\u3067\u78ba\u8a8d<\/b><\/span><span style=\"font-weight: 400;\">\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><\/span><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306b\u306f\u3001<\/span><\/p>\n<p><b>\u30fb\u5546\u54c1\u5f15\u304d\u6e21\u3057\u6642<br \/>\n<\/b><b>\u30fb\u4ee3\u91d1\u652f\u6255\u3044\u6642<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306e2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u300c\u4ee3\u91d1\u652f\u6255\u3044\u6642\u300d<\/b><span style=\"font-weight: 400;\">\u3068\u306a\u3063\u3066\u3044\u308c\u3070\u3001<\/span><b>\u307e\u3060\u58f2\u639b\u91d1\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u73fe\u6642\u70b9\u3067\u306f\u5546\u54c1\u306f\u3053\u3061\u3089\u306e\u3082\u306e<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3082\u3057\u5148\u65b9\u304c\u7834\u7523\u3057\u3066\u652f\u6255\u3044\u3092\u514d\u308c\u3088\u3046\u3068\u3057\u305f\u5834\u5408\u3067\u3082\u3001<\/span><b>\u5546\u54c1\u3092\u3053\u3061\u3089\u306e\u3082\u306e\u3068\u3057\u3066\u5f15\u304d\u63da\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/b><span style=\"font-weight: 400;\">\u305f\u3081\u3001\u640d\u5931\u3092\u9632\u3052\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u304c\u3001<\/span><b>\u300c\u5546\u54c1\u5f15\u304d\u6e21\u3057\u6642\u300d<\/b><span style=\"font-weight: 400;\">\u3067\u3042\u308c\u3070\u3001<\/span><b>\u4ee3\u91d1\u306f\u672a\u6255\u3044\u3067\u3082\u5546\u54c1\u81ea\u4f53\u306f\u5148\u65b9\u306e\u3082\u306e<\/b><span style=\"font-weight: 400;\">\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5546\u54c1\u5f15\u304d\u63da\u3052\u4ee5\u5916\u306e\u56de\u53ce\u65b9\u6cd5\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><b>2-5.\u3000\u53d6\u5f15\u5148\u304c\u5354\u529b\u7684\u306a\u5834\u5408<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u3055\u3066\u3001\u3053\u3053\u307e\u3067\u306f\u3069\u3093\u306a\u30b1\u30fc\u30b9\u3067\u3082\u304a\u304a\u3080\u306d\u5171\u901a\u3059\u308b\u6d41\u308c\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u304b\u3089\u306f\u3001<\/span><\/p>\n<p><b>\u30fb\u53d6\u5f15\u5148\u304c\u58f2\u639b\u91d1\u56de\u53ce\u306b\u5354\u529b\u7684\u306a\u5834\u5408<br \/>\n<\/b><b>\u30fb\u53d6\u5f15\u5148\u304c\u5354\u529b\u7684\u3067\u306a\u3044\u5834\u5408<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u306f\u3001\u53d6\u5f15\u5148\u304c\u5354\u529b\u7684\u306a\u5834\u5408\u306e\u6d41\u308c\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4><b>2-5-1.\u3000\u672a\u6255\u91d1\u6b8b\u9ad8\u78ba\u8a8d\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u53d6\u5f15\u5148\u304c\u3001\u306a\u3093\u3068\u304b\u3057\u3066\u58f2\u639b\u91d1\u3092\u652f\u6255\u304a\u3046\u3068\u3044\u3046\u59ff\u52e2\u304c\u78ba\u8a8d\u51fa\u6765\u305f\u3089\u3001\u307e\u305a\u306f<\/span><span style=\"color: #ff0000;\"><b>\u5148\u65b9\u306b\u300c\u672a\u6255\u3044\u91d1\u6b8b\u9ad8\u78ba\u8a8d\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046<\/b><\/span><span style=\"font-weight: 400;\">\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001<\/span><\/p>\n<p><b>\u30fb\u73fe\u5728\u672a\u6255\u3044\u306e\u58f2\u639b\u91d1\u304c\u3042\u308b\u3053\u3068\u3068\u3001\u305d\u306e\u91d1\u984d<br \/>\n<\/b><b>\u30fb\u305d\u306e\u58f2\u639b\u91d1\u3092\u304b\u306a\u3089\u305a\u652f\u6255\u3046\u3068\u3044\u3046\u78ba\u7d04<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3092\u8a18\u8f09\u3059\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u304c\u3042\u308c\u3070\u3001\u5148\u65b9\u306b\u652f\u6255\u3044\u3092\u8981\u6c42\u3059\u308b\u306e\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u3067\u304d\u307e\u3059\u3057\u3001\u3082\u3057\u4eca\u5f8c\u3001\u5dee\u62bc\u3048\u3084\u8a34\u8a1f\u306a\u3069\u88c1\u5224\u6240\u304c\u4ecb\u5165\u3059\u308b\u4e8b\u614b\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u3061\u3089\u306e\u8981\u6c42\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><b>2-5-2.\u3000\u6c7a\u7b97\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3046<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u6b21\u306b\u3001<\/span><span style=\"color: #ff0000;\"><b>\u5148\u65b9\u306e\u6c7a\u7b97\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3063\u3066\u5185\u5bb9\u3092\u78ba\u8a8d<\/b><\/span><span style=\"font-weight: 400;\">\u3057\u3001\u7d4c\u55b6\u72b6\u6cc1\u3084\u8cc7\u7523\u5185\u5bb9\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u672a\u6255\u91d1\u306e\u652f\u6255\u3044\u80fd\u529b\u304c\u3042\u308b\u304b\u3001\u3082\u3057\u5dee\u62bc\u3048\u306a\u3069\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u3069\u3093\u306a\u8cc7\u7523\u304c\u3042\u308b\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><b>2-5-3.\u3000\u5546\u54c1\u3092\u5f15\u304d\u63da\u3052\u308b<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u3082\u3057<\/span><b>\u672a\u6255\u3044\u5206\u306e\u5546\u54c1\u304c\u5148\u65b9\u306e\u624b\u5143\u306b\u307e\u3060\u3042\u308c\u3070\u3001\u305d\u308c\u3092\u5f15\u304d\u63da\u3052\u308b<\/b><span style=\"font-weight: 400;\">\u306e\u3082\u3072\u3068\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u5834\u5408\u3001<\/span><\/p>\n<p><b>\u30fb\u8cb7\u4e3b\u5074\u304c\u5f15\u304d\u63da\u3052\u3092\u4e86\u627f\u3059\u308b\u3053\u3068<br \/>\n<\/b><b>\u30fb\u672a\u6255\u3044\u5206\u306e\u58f2\u8cb7\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><b>2-5-4.\u3000\u50b5\u6a29\u8b72\u6e21\u30fb\u50b5\u6a29\u8b72\u6e21\u62c5\u4fdd\u3092\u884c\u3046<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001<\/span><span style=\"color: #ff0000;\"><b>\u50b5\u52d9\u8005\u3067\u3042\u308b\u4f01\u696d\u304c\u5225\u306e\u7b2c\u4e09\u8005\u4f01\u696d\u306b\u5bfe\u3057\u3066\u58f2\u639b\u91d1\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408<\/b><\/span><span style=\"font-weight: 400;\">\u306f\u3001<\/span><span style=\"color: #ff0000;\"><b>\u305d\u306e\u50b5\u6a29\u3092\u8b72\u6e21\u3057\u3066\u3082\u3089\u3063\u3066\u305d\u3061\u3089\u304b\u3089\u56de\u53ce\u3059\u308b\uff1d\u300c\u50b5\u6a29\u8b72\u6e21\u300d<\/b><\/span><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070\u3001A\u793e\u304cB\u793e\u306b50\u4e07\u5186\u5206\u306e\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3001\u305d\u306e\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u3068\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3053\u3067B\u793e\u304c\u300c\u5b9f\u306fC\u793e\u306b50\u4e07\u5186\u5206\u306e\u5546\u54c1\u3092\u58f2\u3063\u305f\u4ee3\u91d1\u304c\u6765\u6708\u306b\u306a\u3063\u305f\u3089\u5165\u308b\u306e\u3067\u3001\u305d\u306e\u3068\u304d\u306b\u306a\u308c\u3070A\u793e\u3078\u306e\u652f\u6255\u3044\u304c\u3067\u304d\u308b\u300d\u3068\u8a00\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3067\u3059\u304c\u3001\u305d\u306e\u3068\u304d\u306b\u306a\u3063\u3066\u78ba\u5b9f\u306bC\u793e\u304b\u3089\u306e\u5165\u91d1\u304cA\u793e\u3078\u306e\u652f\u6255\u3044\u306b\u3042\u3066\u3089\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3088\u306d\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">B\u793e\u306f\u8cc7\u91d1\u7e70\u308a\u306b\u8a70\u307e\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u3001\u4ed6\u793e\u3078\u306e\u652f\u6255\u3044\u306b\u56de\u3055\u308c\u3066\u3057\u307e\u3046\u6050\u308c\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001A\u793e\u304c\u78ba\u5b9f\u306b\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\u306b\u306f\u3001B\u793e\u304cC\u793e\u306b\u5bfe\u3057\u3066\u3082\u3063\u3066\u3044\u308b50\u4e07\u5186\u5206\u306e\u58f2\u639b\u91d1\u8acb\u6c42\u6a29\u3092\u3001A\u793e\u306b\u8b72\u6e21\u3055\u305b\u308b\u308f\u3051\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6765\u6708\u3001C\u793e\u304b\u3089B\u793e\u3078\u306e\u652f\u6255\u3044\u65e5\u306b\u306a\u3063\u305f\u3089\u300150\u4e07\u5186\u306f\u76f4\u63a5A\u793e\u304c\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u4ed6\u793e\u306b\u56de\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u624b\u7d9a\u304d\u306f\u3001<\/span><b>B\u793e\u304b\u3089C\u793e\u306b\u5bfe\u3057\u3066\u300c\u50b5\u6a29\u3092A\u793e\u306b\u8b72\u6e21\u3059\u308b\u300d\u65e8\u3092\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u306b\u3088\u308a\u3001C\u793e\u306f\u300c\u6765\u6708\u306e\u652f\u6255\u3044\u306fA\u793e\u306b\u3059\u308c\u3070\u3044\u3044\u306e\u3060\u306a\u300d\u3068\u77e5\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u671f\u65e5\u306b\u306fA\u793e\u306b\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u306f\u305a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u50b5\u6a29\u8b72\u6e21\u3068\u4f3c\u305f\u5225\u306e\u65b9\u6cd5\u3067<\/span><span style=\"color: #ff0000;\"><b>\u300c\u50b5\u6a29\u8b72\u6e21\u62c5\u4fdd\u300d<\/b><\/span><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u300c\u50b5\u6a29\u8b72\u6e21\u300d\u3067\u306f\u3001A\u793e\u306b\u5bfe\u3057\u3066B\u793e\u304c\u58f2\u639b\u91d1\u672a\u6255\u3044\u306e\u5834\u5408\u3001B\u793e\u304c\u5225\u306e\u53d6\u5f15\u5148C\u793e\u306b\u5bfe\u3057\u3066\u3082\u3063\u3066\u3044\u308b\u58f2\u639b\u50b5\u6a29\u3092A\u793e\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u3001A\u793e\u306f\u672a\u6255\u91d1\u3092\u56de\u53ce\u3067\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u300c\u50b5\u6a29\u8b72\u6e21\u62c5\u4fdd\u300d\u306e\u5834\u5408\u3001<\/span><span style=\"color: #ff0000;\"><b>B\u793e\u306fC\u793e\u306e\u58f2\u639b\u50b5\u6a29\u3092A\u793e\u306b\u8b72\u6e21\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u62c5\u4fdd\u3068\u3057\u3066\u5dee\u3057\u51fa\u3059<\/b><\/span><span style=\"font-weight: 400;\">\u308f\u3051\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u65b9\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001<\/span><\/p>\n<p><b>\u30fb\u3082\u3057B\u793e\u304c\u7834\u7523\u3057\u3066\u3082\u3001A\u793e\u306fC\u793e\u304b\u3089\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3067\u304d\u308b<br \/>\n<\/b><b>\u30fbB\u793e\u306e\u58f2\u639b\u50b5\u6a29\u304c\u4ed6\u793e\u306b\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u305f\u5834\u5408\u3067\u3082\u3001A\u793e\u304c\u512a\u5148\u7684\u306b\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3067\u304d\u308b<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u3069\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3082\u3057\u50b5\u6a29\u8b72\u6e21\u62c5\u4fdd\u3092\u5148\u65b9\u304c\u4e86\u627f\u3057\u3066\u304f\u308c\u308b\u306a\u3089\u3001<\/span><\/p>\n<p><b>\u30fb\u50b5\u6a29\u8b72\u6e21\u62c5\u4fdd\u8a2d\u5b9a\u5951\u7d04\u66f8\u3092\u4f5c\u6210<br \/>\n<\/b><b>\u30fbC\u793e\u306b\u50b5\u6a29\u8b72\u6e21\u62c5\u4fdd\u3092\u8a2d\u5b9a\u3057\u305f\u3053\u3068\u3092\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3067\u901a\u77e5<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u624b\u7d9a\u3067\u884c\u306a\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><b>2-5-5.\u3000\u9023\u5e2f\u4fdd\u8a3c\u3092\u3064\u3051\u3066\u3082\u3089\u3046<\/b><\/h4>\n<p><span style=\"color: #ff0000;\"><b>\u50b5\u52d9\u8005\u5074\u306e\u4f01\u696d\u306b\u652f\u6255\u3044\u80fd\u529b\u3084\u8cc7\u7523\u304c\u306a\u304f\u3066\u3082\u3001\u7d4c\u55b6\u8005\u500b\u4eba\u306b\u306f\u8cc7\u7523\u304c\u3042\u308b<\/b><\/span><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u5834\u5408\u3001<\/span><b>\u672a\u6255\u3044\u306e\u58f2\u639b\u91d1\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u8005\u306e\u9023\u5e2f\u4fdd\u8a3c<\/b><span style=\"font-weight: 400;\">\u3092\u3064\u3051\u3066\u3082\u3089\u3063\u3066\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3046\u3059\u308c\u3070\u3001\u3082\u3057\u7d04\u675f\u306e\u671f\u65e5\u307e\u3067\u306b\u307e\u305f\u652f\u6255\u3044\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u7d4c\u55b6\u8005\u500b\u4eba\u306b\u3082\u652f\u6255\u3044\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3001\u500b\u4eba\u8cc7\u7523\u304b\u3089\u56de\u53ce\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>2-6.\u3000\u53d6\u5f15\u5148\u304c\u5354\u529b\u7684\u3067\u306a\u3044\u5834\u5408<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u3055\u3066\u3001\u3053\u3053\u307e\u3067\u306f\u53d6\u5f15\u5148\u304c\u5354\u529b\u7684\u306a\u5834\u5408\u306e\u6d41\u308c\u3067\u3057\u305f\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001<\/span><b>\u53d6\u5f15\u5148\u304c\u652f\u6255\u3046\u610f\u601d\u3092\u898b\u305b\u306a\u304b\u3063\u305f\u308a\u3001\u8a71\u3057\u5408\u3044\u306b\u5fdc\u3058\u306a\u3044\u5834\u5408<\/b><span style=\"font-weight: 400;\">\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3093\u306a\u3068\u304d\u306f\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4><b><a id=\"U2-6-1\"><\/a>2-6-1.\u3000\u5185\u5bb9\u8a3c\u660e\u3092\u51fa\u3059<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u6700\u521d\u306b<\/span><span style=\"color: #ff0000;\"><b>\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3092\u51fa\u3057\u3066\u3001\u652f\u6255\u3044\u3092\u50ac\u544a<\/b><\/span><span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u306f\u3001<\/span><b>\u300c\u3044\u3064\u3001\u3044\u304b\u306a\u308b\u5185\u5bb9\u306e\u6587\u66f8\u3092\u8ab0\u304b\u3089\u8ab0\u3042\u3066\u306b\u5dee\u3057\u51fa\u3055\u308c\u305f\u304b\u300d\u3092\u65e5\u672c\u90f5\u4fbf\u304c\u8a3c\u660e\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u3082\u306e\u3067\u3001\u6cd5\u7684\u62d8\u675f\u529b\u306a\u3069\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u5185\u5bb9\u8a3c\u660e\u3092\u51fa\u3055\u308c\u305f\uff1d\u652f\u6255\u3044\u9045\u5ef6\u304c\u8a18\u9332\u306b\u6b8b\u308b\u3001\u307e\u305f\u50b5\u6a29\u8005\u5074\u304c\u672c\u6c17\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u611f\u3058\u308b\u50b5\u52d9\u8005\u3082\u591a\u304f\u3001\u3053\u306e\u6642\u70b9\u3067\u4f55\u3089\u304b\u306e\u5bfe\u5fdc\u3092\u3057\u3066\u304f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001<\/span><b>\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u306f\u66f8\u304d\u65b9\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u304c\u3001\u8ab0\u3067\u3082\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u4f4e\u30b3\u30b9\u30c8\u3067\u6e08\u3080\u3068\u3044\u3046\u306e\u3082\u5229\u70b9\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3067\u3059\u304c\u3001\u5148\u65b9\u306b\u3088\u308a\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u4e0e\u3048\u308b\u306b\u306f\u3001<\/span><b>\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u3066\u5f01\u8b77\u58eb\u306e\u540d\u3067\u51fa\u3057\u3066\u3082\u3089\u3046<\/b><span style=\"font-weight: 400;\">\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3010\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3011<\/b><\/p>\n<p><b>\u25ce\u66f8\u304d\u65b9\uff1a<\/b><span style=\"font-weight: 400;\">\u7e26\u66f8\u304d\u306e\u5834\u5408\u30001\u884c20\u5b57\u4ee5\u5185\u30011\u679a26\u884c\u4ee5\u5185<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3000\u3000\u3000\u3000\u3000\u6a2a\u66f8\u304d\u306e\u5834\u5408\u30001\u884c20\u5b57\u4ee5\u5185\u30011\u679a26\u884c\u4ee5\u5185\uff0f1\u884c13\u5b57\u4ee5\u5185\u30011\u679a40\u884c\u4ee5\u5185<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff0f1\u884c26\u5b57\u4ee5\u5185\u30011\u679a20\u884c\u4ee5\u5185<\/span><\/p>\n<p><b>\u25ce\u8cbb\u7528\uff1a<\/b><span style=\"font-weight: 400;\">\u5185\u5bb9\u8a3c\u660e\u306e\u52a0\u7b97\u6599\u91d1<\/span> <span style=\"font-weight: 400;\">\u30001\u679a 440\u5186\uff0f2\u679a 700\u5186\uff0f3\u679a 960\u5186\uff0f4\u679a 1,220\u5186\uff0f5\u679a 1,480\u5186<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3000\u3000\u3000\u3000\u3053\u308c\u306b\u90f5\u4fbf\u6599\u91d1\uff0b\u4e00\u822c\u66f8\u7559\u306e\u52a0\u7b97\u6599\u91d1\uff08435\u5186\uff5e\uff09\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4><b>2-6-2.\u3000\u8cc7\u7523\u3092\u4eee\u5dee\u62bc\u3048\u3059\u308b<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u8a3c\u660e\u3092\u51fa\u3057\u3066\u3082\u3044\u3044\u53cd\u5fdc\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u3057\u304b\u305f\u306a\u3044\u306e\u3067<\/span><b>\u6cd5\u7684\u624b\u6bb5\u306b\u79fb\u884c<\/b><span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u307e\u305a\u6700\u521d\u306f<\/span><span style=\"color: #ff0000;\"><b>\u5148\u65b9\u306e\u8cc7\u7523\u306e\u4eee\u5dee\u62bc\u3048<\/b><\/span><span style=\"font-weight: 400;\">\u3092\u884c\u306a\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><b>\u300c\u5dee\u62bc\u3048\u300d\u306f\u3001\u88c1\u5224\u6240\u306b\u652f\u6255\u7763\u4fc3\u3084\u8a34\u8a1f\u3092\u7533\u7acb\u3066\u3001\u300c\u5f37\u5236\u57f7\u884c\u300d\u306e\u8a31\u53ef\u3092\u3082\u3089\u308f\u306a\u3051\u308c\u3070\u884c\u306a\u3048\u307e\u305b\u3093<\/b><span style=\"font-weight: 400;\">\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001<\/span><b>\u300c\u4eee\u5dee\u62bc\u3048\u300d\u306f\u305d\u306e\u8a31\u53ef\u304c\u51fa\u308b\u307e\u3067\u306e\u9593\u3001\u50b5\u52d9\u8005\u306e\u8cc7\u7523\u3092\u4eee\u306b\u5dee\u3057\u62bc\u3055\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4eee\u5dee\u62bc\u3048\u3055\u308c\u308b\u3068\u3001\u50b5\u52d9\u8005\u306f\u81ea\u5206\u306e\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u308a\u3001\u4ed6\u3078\u79fb\u3057\u3066\u96a0\u533f\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u306e\u3067\u3001\u50b5\u52d9\u8005\u304c\u306e\u3061\u306e\u3061\u56de\u53ce\u3057\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001<\/span><\/p>\n<p><b>\u30fb\u5546\u54c1\u306e\u58f2\u8cb7\u4ee3\u91d1\u50b5\u6a29<br \/>\n<\/b><b>\u30fb\u4ed6\u793e\u3078\u306e\u58f2\u639b\u50b5\u6a29<br \/>\n<\/b><b>\u30fb\u9810\u8caf\u91d1<br \/>\n<\/b><b>\u30fb\u4e0d\u52d5\u7523\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u3069\u3092\u4eee\u5dee\u62bc\u3048\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><b>2-6-3.\u3000\u8a34\u8a1f\u3092\u884c\u3046<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u4eee\u5dee\u62bc\u3048\u304c\u3067\u304d\u305f\u3089\u3001\u3044\u3088\u3044\u3088\u8a34\u8a1f\u3067\u3059\u3002<br \/>\n<\/span><span style=\"color: #ff0000;\"><b>\u88c1\u5224\u6240\u306b\u6c11\u4e8b\u8a34\u8a1f\u3092\u7533\u3057\u7acb\u3066<\/b><\/span><span style=\"font-weight: 400;\">\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u7d50\u679c\u3001\u3053\u3061\u3089\u306e\u8a34\u3048\u304c\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u50b5\u52d9\u8005\u5074\u306f\u5224\u6c7a\u306b\u5f93\u3063\u3066\u672a\u6255\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3001\u8a34\u8a1f\u306e\u904e\u7a0b\u3067<\/span><b>\u548c\u89e3\u304c\u3067\u304d\u308c\u3070\u305d\u308c\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093<\/b><span style=\"font-weight: 400;\">\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5148\u65b9\u304c\u548c\u89e3\u306e\u610f\u601d\u3092\u898b\u305b\u305f\u3089\u3001\u5e73\u548c\u7684\u89e3\u6c7a\u306e\u9053\u3082\u63a2\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4><b>2-6-4.\u3000\u5f37\u5236\u57f7\u884c\u3092\u884c\u3046<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u7d50\u5be9\u5f8c\u3001\u5224\u6c7a\u901a\u308a\u306b\u652f\u6255\u3044\u304c\u3042\u308c\u3070\u3044\u3044\u306e\u3067\u3059\u304c\u3001<\/span><b>\u305d\u308c\u3067\u3082\u307e\u3060\u652f\u6255\u308f\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u5f37\u5236\u57f7\u884c<\/b><span style=\"font-weight: 400;\">\u3092\u3059\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u50b5\u52d9\u8005\u304c\u6301\u3063\u3066\u3044\u308b<\/span><\/p>\n<p><b>\u30fb\u4ed6\u793e\u3084\u9867\u5ba2\u3078\u306e\u50b5\u6a29<br \/>\n<\/b><b>\u30fb\u9810\u8caf\u91d1<br \/>\n<\/b><b>\u30fb\u4e0d\u52d5\u7523<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u3069\u3092\u3001\u5dee\u62bc\u3048\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u5f37\u5236\u57f7\u884c\u306f\u3001<\/span><b>\u88c1\u5224\u6240\u306b\u7533\u8acb<\/b><span style=\"font-weight: 400;\">\u3092\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u25c6\u53c2\u8003\uff1a\u88c1\u5224\u6240\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/b><a href=\"https:\/\/www.courts.go.jp\/sendai\/saiban\/tetuzuki\/kyoseisikko\/index.html\"><b>\u300c\u5224\u6c7a\u7b49\u306f\u3082\u3089\u3063\u305f\u3051\u308c\u3069(\u5f37\u5236\u57f7\u884c\u306e\u6982\u8981)\u300d<\/b><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><b>3.\u3000\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9<\/b><\/h2>\n<p>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image6-4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image6-4.jpg\" alt=\"\" width=\"999\" height=\"620\" class=\"aligncenter wp-image-2818 size-full\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image6-4.jpg 999w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image6-4-300x186.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image6-4-768x477.jpg 768w\" sizes=\"(max-width: 999px) 100vw, 999px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3059\u308b\u6d41\u308c\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u3053\u308c\u306b\u6cbf\u3063\u3066\u9032\u3081\u3066\u3082\u3001\u306a\u304a\u56de\u53ce\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u308c\u306f\u3001<\/span><\/p>\n<p><b>\u30fb\u76f8\u624b\u3068\u307e\u3063\u305f\u304f\u9023\u7d61\u304c\u53d6\u308c\u306a\u304f\u306a\u3063\u305f<br \/>\n<\/b><b>\u30fb\u76f8\u624b\u304c\u81ea\u5df1\u7834\u7523\u307e\u305f\u306f\u5012\u7523\u3057\u305f<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u5834\u5408\u3067\u3059\u3002<\/span><\/p>\n<h3><b>3-1.\u3000\u76f8\u624b\u3068\u9023\u7d61\u304c\u53d6\u308c\u306a\u3044<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u306e\u652f\u6255\u3044\u304c\u6ede\u3063\u305f\u3089\u3001\u307e\u305a\u6700\u521d\u306b\u3059\u3079\u304d\u3053\u3068\u306f\u3001\u5148\u65b9\u3078\u306e\u9023\u7d61\u3067\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3067\u3059\u304c\u3001<\/span><b>\u305d\u306e\u6642\u70b9\u3067\u3059\u3067\u306b\u97f3\u4fe1\u4e0d\u901a\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/b><span style=\"font-weight: 400;\">\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u96fb\u8a71\u3082\u30e1\u30fc\u30eb\u3082\u5fdc\u7b54\u306a\u304f\u3001\u90f5\u4fbf\u7269\u3082\u53d7\u3051\u53d6\u308a\u62d2\u5426\u3001\u307e\u305f\u306f\u5f15\u3063\u8d8a\u3057\u3066\u3044\u3066\u884c\u65b9\u77e5\u308c\u305a\u306a\u3069\u306e\u5834\u5408\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3046\u306a\u308b\u3068\u3001\u50b5\u52d9\u306e\u627f\u8a8d\u3092\u3055\u305b\u308b\u3053\u3068\u3082\u3001\u6642\u52b9\u3092\u4e2d\u65ad\u3059\u308b\u3053\u3068\u3082\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u306a\u3093\u3068\u304b\u76f8\u624b\u3092\u63a2\u3057\u51fa\u3059\u307e\u3067\u3001\u56de\u53ce\u4f5c\u696d\u306f\u6b62\u307e\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><b>3-2.\u3000\u76f8\u624b\u304c\u81ea\u5df1\u7834\u7523\u30fb\u5012\u7523\u3057\u305f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u3053\u3061\u3089\u304c\u4f55\u3089\u304b\u306e\u624b\u3092\u6253\u3064\u524d\u306b\u3001<\/span><b>\u76f8\u624b\u304c\u81ea\u5df1\u7834\u7523\u3084\u5012\u7523\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408<\/b><span style=\"font-weight: 400;\">\u3082\u3001\u56de\u53ce\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"color: #ff0000;\"><b>\u4f01\u696d\u304c\u5012\u7523\u3059\u308b\u3068\u3001\u305d\u306e\u4f01\u696d\u306e\u50b5\u6a29\u8005\u306f\u500b\u5225\u306b\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059<\/b><\/span><span style=\"font-weight: 400;\">\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6b8b\u3055\u308c\u305f\u8cc7\u7523\u306f\u3001\u50b5\u6a29\u8005\u5168\u54e1\u3067\u5206\u914d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3001<\/span><b>\u76f8\u6bba\u3084\u5546\u54c1\u306e\u5f15\u304d\u63da\u3052\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u306f\u6b8b\u3063\u3066\u3044\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u306e\u3067\u3001\u8abf\u3079\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u304f\u308f\u3057\u304f\u306f\u3001\u6b21\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><b>4.\u3000\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image2-4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image2-4.jpg\" alt=\"\" width=\"1000\" height=\"647\" class=\"aligncenter wp-image-2821 size-full\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image2-4.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image2-4-300x194.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image2-4-768x497.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image2-4-280x181.jpg 280w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p>\n<span style=\"font-weight: 400;\">\u3055\u3066\u3001\u3069\u3046\u3057\u3066\u3082\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u3053\u3061\u3089\u304c\u3068\u308c\u308b\u5bfe\u51e6\u6cd5\u306b\u306f\u3069\u3093\u306a\u3082\u306e\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u308c\u306f\u5927\u304d\u304f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u25ce\u5546\u54c1\u3092\u56de\u53ce\u3059\u308b<br \/>\n<\/b><b>\u25ce\u7b2c\u4e09\u8005\u306b\u4ecb\u5165\u3057\u3066\u3082\u3089\u3046<br \/>\n<\/b><b>\u25ce\u305d\u306e\u4ed6<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>4-1.\u3000\u5546\u54c1\u3092\u56de\u53ce\u3059\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">3\u7ae0\u3067\u6319\u3052\u305f\u3088\u3046\u306b\u3001\u50b5\u52d9\u8005\u5074\u304c\u7834\u7523\u3084\u5012\u7523\u3092\u3057\u305f\u5834\u5408\u3001\u5f37\u5236\u57f7\u884c\u306f\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001<\/span><span style=\"color: #ff0000;\"><b>\u56de\u53ce\u3067\u304d\u308b\u5546\u54c1\u304c\u3042\u308c\u3070\u3001\u305d\u308c\u3092\u56de\u53ce\u3057\u3066\u640d\u5bb3\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3057\u3087\u3046<\/b><\/span><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070\u3001<\/span><\/p>\n<p><b>\u30fb\u5546\u54c1\u5f15\u304d\u63da\u3052<br \/>\n<\/b><b>\u30fb\u52d5\u7523\u58f2\u8cb7\u5148\u53d6\u7279\u6a29\u306e\u884c\u4f7f<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u3069\u3067\u3059\u3002<\/span><\/p>\n<h4><b>4-1-1.\u3000\u5546\u54c1\u3092\u5f15\u304d\u63da\u3052\u308b<\/b><\/h4>\n<p><b>\u300c<a href=\"#U2-4-3\">2-4-3.\u3000\u5546\u54c1\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u6642\u671f<\/a>\u300d<\/b><span style=\"font-weight: 400;\">\u3067\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u5951\u7d04\u4e0a\u3067<\/span><b>\u5546\u54c1\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u300c\u4ee3\u91d1\u652f\u6255\u3044\u6642\u300d\u306b\u306a\u3063\u3066\u3044\u3066\u3001\u76f8\u624b\u5074\u306b\u307e\u3060\u5546\u54c1\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408<\/b><span style=\"font-weight: 400;\">\u306f\u3001\u305d\u306e\u5546\u54c1\u306f\u3001\u307e\u3060\u50b5\u6a29\u8005\u306e\u3082\u306e\u306a\u306e\u3067\u3001<\/span><b>\u5546\u54c1\u5f15\u304d\u63da\u3052\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><b>\u7834\u7523\u7ba1\u8ca1\u4eba\u306b\u4e86\u627f\u3092\u3068\u3063\u3066\u304b\u3089\u3001\u5546\u54c1\u3092\u5f15\u304d\u63da\u3052<\/b><span style=\"font-weight: 400;\">\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h4><b><a id=\"U4-1-2\"><\/a>4-1-2.\u3000\u52d5\u7523\u58f2\u8cb7\u5148\u53d6\u7279\u6a29\u3092\u884c\u4f7f\u3059\u308b<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u5546\u54c1\u304c\u3059\u3067\u306b\u50b5\u52d9\u8005\u5074\u306b\u306a\u304f\u3001<\/span><b>\u5225\u306e\u4f1a\u793e\u306b\u8ee2\u58f2\u3055\u308c\u3066\u3044\u305f\u5834\u5408<\/b><span style=\"font-weight: 400;\">\u306f\u3001<\/span><b>\u300c\u52d5\u7523\u58f2\u8cb7\u5148\u53d6\u7279\u6a29\u300d<\/b><span style=\"font-weight: 400;\">\u304c\u4f7f\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u52d5\u7523\u58f2\u8cb7\u5148\u53d6\u7279\u6a29\u300d\u3068\u306f\u3001\u305f\u3068\u3048\u3070<\/span><b>\u58f2\u4e3bA\u304c\u5546\u54c1a\u3092\u8cb7\u4e3bB\u306b\u8ca9\u58f2\u3057\u3001B\u306fa\u3092C\u306b\u8ee2\u58f2<\/b><span style=\"font-weight: 400;\">\u3057\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u306e\u5834\u5408\u3001\u3082\u3057<\/span><b>B\u304cA\u306b\u652f\u6255\u3044\u3092\u3057\u306a\u3051\u308c\u3070\u3001A\u306fB\u306e\u540c\u610f\u306a\u3057\u306b\u3001C\u304c\u3082\u3063\u3066\u3044\u308ba\u304b\u3089\u50b5\u6a29\u56de\u53ce\u3067\u304d\u308b<\/b><span style=\"font-weight: 400;\">\u3001\u3068\u3044\u3046\u6a29\u5229\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3053\u306e\u5834\u5408\u3001C\u304c\u3082\u3063\u3066\u3044\u308b<\/span><b>\u5546\u54c1a\u304c\u3001<\/b><\/p>\n<p><b>\u30fb\u58f2\u4e3bA\u304c\u58f2\u3063\u305f\u5546\u54c1\u3067\u3042\u308b\u3053\u3068<br \/>\n<\/b><b>\u30fbB\u304c\u4ee3\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u5546\u54c1\u3067\u3042\u308b\u3053\u3068<\/b><\/p>\n<p><b>\u304c\u7acb\u8a3c\u3067\u304d\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/b><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540c\u3058\u5546\u54c1\u3067\u3042\u3063\u3066\u3082\u3001B\u304cA\u304b\u3089\u8cb7\u3063\u305f\u3082\u306e\u3060\u3068\u8a3c\u660e\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3001\u3059\u3067\u306b\u904e\u53bb\u306bB\u304c\u4ee3\u91d1\u652f\u6255\u3044\u6e08\u307f\u306e\u3082\u306e\u3067\u3042\u3063\u305f\u308a\u3059\u308c\u3070\u3001\u52d5\u7523\u58f2\u8cb7\u5148\u53d6\u7279\u6a29\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><b>\u5546\u54c1\u756a\u53f7\u304c\u308f\u304b\u308b\u66f8\u985e<\/b><span style=\"font-weight: 400;\">\u306a\u3069\u3067\u3053\u308c\u3092\u8a3c\u660e\u3067\u304d\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u3092\u3057\u3066\u8ee2\u58f2\u5148\u304b\u3089\u5546\u54c1\u3092\u5dee\u3057\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>4-2.\u3000\u7b2c\u4e09\u8005\u306b\u4ecb\u5165\u3057\u3066\u3082\u3089\u3046<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u7834\u7523\u3084\u5012\u7523\u306f\u3057\u3066\u3044\u306a\u3044\u3051\u308c\u3069\u3001\u3068\u306b\u304b\u304f\u652f\u6255\u3044\u306b\u5fdc\u3058\u3066\u3082\u3089\u3048\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u7b2c\u4e09\u8005\u306b\u4ecb\u5165\u3057\u3066\u3082\u3089\u3046\u306e\u3082\u52b9\u679c\u7684\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070\u3001<\/span><span style=\"color: #ff0000;\"><b>\u50b5\u6a29\u56de\u53ce\u306b\u5f37\u3044\u5f01\u8b77\u58eb<\/b><\/span><span style=\"font-weight: 400;\">\u306a\u3069\u3067\u3059\u3002<\/span><\/p>\n<h4><b>4-2-1.\u3000\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b<\/b><\/h4>\n<p><b>\u5f01\u8b77\u58eb\u306e\u4e2d\u306b\u306f\u3001\u50b5\u6a29\u56de\u53ce\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u308b\u4eba\u3082\u3044\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3046\u3044\u3046\u4eba\u30fb\u6cd5\u5f8b\u4e8b\u52d9\u6240\u306b\u4f9d\u983c\u3059\u308c\u3070\u3001\u9762\u5012\u306a\u624b\u7d9a\u304d\u306a\u3069\u3092\u3059\u3079\u3066\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u306e\u3067\u3001\u6bce\u65e5\u6bce\u65e5\u56de\u53ce\u306b\u982d\u3092\u60a9\u307e\u305b\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u6cd5\u5f8b\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u5f01\u8b77\u58eb\u304c\u4ecb\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u50b5\u52d9\u8005\u5074\u3082\u771f\u5263\u306b\u5bfe\u5fdc\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308a\u3001\u786c\u76f4\u3057\u3066\u3044\u305f\u4ea4\u6e09\u304c\u9032\u3080\u3053\u3068\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3001\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u3001<\/span><b>\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u306e\u304c\u96e3\u70b9\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u76f8\u8ac7\u6599\u3001\u7740\u624b\u91d1\u306e\u307b\u304b\u306b\u3001\u56de\u53ce\u3067\u304d\u305f\u3089\u6210\u529f\u5831\u916c\u3068\u3057\u306620\uff5e30\uff05\u3092\u652f\u6255\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u8cbb\u7528\u306e\u78ba\u8a8d\u306f\u5fc5\u9808\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u639b\u50b5\u6a29\u304c\u5c11\u984d\u306e\u5834\u5408\u306b\u306f\u9069\u3055\u306a\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>4-3.\u3000\u305d\u306e\u4ed6<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u65b9\u3067\u3001\u3069\u3046\u306b\u3082\u306a\u3089\u306a\u3044\u5834\u5408\u306f<\/span><b>\u56de\u53ce\u3092\u3042\u304d\u3089\u3081\u3066<\/b><span style=\"font-weight: 400;\">\u3001\u304b\u308f\u308a\u306b<\/span><span style=\"color: #ff0000;\"><b>\u640d\u5bb3\u3092\u6700\u5c0f\u9650\u306b\u3068\u3069\u3081\u308b<\/b><\/span><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070\u3001<\/span><\/p>\n<p><b>\u30fb\u8cb8\u5012\u640d\u5931\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<br \/>\n<\/b><b>\u30fb\u53d6\u5f15\u4f01\u696d\u5012\u7523\u5bfe\u5fdc\u8cc7\u91d1\u3067\u878d\u8cc7\u3092\u53d7\u3051\u308b<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u3069\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<h4><b>4-3-1.\u3000\u8cb8\u5012\u640d\u5931\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u56de\u53ce\u3067\u304d\u306a\u3044\u58f2\u639b\u91d1\u306f\u3001\u305d\u306e\u307e\u307e\u3060\u3068<\/span><b>\u300c\u58f2\u4e0a\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3057\u304b\u306a\u304f\u3001\u7a0e\u91d1\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3069\u3046\u3057\u3066\u3082\u56de\u53ce\u3067\u304d\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u305b\u3081\u3066\u305d\u306e\u7a0e\u91d1\u3060\u3051\u3067\u3082\u652f\u6255\u308f\u305a\u306b\u3059\u307e\u305b\u305f\u3044\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001<\/span><span style=\"color: #ff0000;\"><b>\u56de\u53ce\u3067\u304d\u306a\u3044\u58f2\u639b\u91d1\u3092\u300c\u640d\u91d1\u300d\u6271\u3044\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u984d\u3092\u6e1b\u3089\u3057\u307e\u3057\u3087\u3046<\/b><\/span><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u5834\u5408\u3001<\/span><b>\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u8cb8\u5012\u640d\u5931\u91d1\u300d<\/b><span style=\"font-weight: 400;\">\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8cb8\u5012\u640d\u5931\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #4b93d1;\"><\/td>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u8cb8\u5012\u640d\u5931\u3068\u8a8d\u3081\u3089\u308c\u308b\u8981\u4ef6<\/b><\/span><\/p>\n<\/td>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u640d\u91d1\u7b97\u5165\u984d<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u6cd5\u5f8b\u4e0a\u306e\u8cb8\u3057\u5012\u308c<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u60c5\u3067\u6cd5\u7684\u306b\u50b5\u6a29\u304c\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u5834\u5408<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fb\u4f1a\u793e\u66f4\u751f\u6cd5\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\u306e\u66f4\u751f\u624b\u7d9a\u306e\u7279\u4f8b\u306a\u3069\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u3001\u4f1a\u793e\u6cd5\u3001\u6c11\u4e8b\u518d\u751f\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u91d1\u984d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fb\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u3088\u308b\u6574\u7406\u624b\u7d9a\u306b\u3088\u3089\u306a\u3044\u50b5\u6a29\u8005\u96c6\u4f1a\u306e\u5354\u8b70\u6c7a\u5b9a\u304a\u3088\u3073\u884c\u653f\u6a5f\u95a2\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u3042\u3063\u305b\u3093\u306b\u3088\u308b\u5354\u8b70\u3067\u3001\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u3088\u3063\u3066\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u91d1\u984d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fb\u50b5\u52d9\u8005\u306e\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3001\u305d\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u5f01\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u3001\u305d\u306e\u50b5\u52d9\u8005\u306b\u5bfe\u3057\u3066\u3001\u66f8\u9762\u3067\u660e\u3089\u304b\u306b\u3057\u305f\u50b5\u52d9\u514d\u9664\u984d<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u50b5\u6a29\u5207\u6368\u91d1\u984d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u4e8b\u5b9f\u4e0a\u306e\u8cb8\u3057\u5012\u308c<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u50b5\u52d9\u8005\u306e\u8cc7\u7523\u72b6\u6cc1\u3084\u652f\u6255\u3044\u80fd\u529b\u306a\u3069\u304b\u3089\u307f\u3066\u3001\u50b5\u6a29\u306e\u5168\u984d\u3092\u56de\u53ce\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3042\u304d\u3089\u304b\u306a\u5834\u5408<br \/>\n<\/span><span style=\"font-weight: 400;\">\u203b\u62c5\u4fdd\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3092\u51e6\u7406\u3057\u3066\u304b\u3089\u3067\u306a\u3044\u3068\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u306a\u3044<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u50b5\u6a29\u5168\u984d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u5f62\u5f0f\u4e0a\u306e\u8cb8\u3057\u5012\u308c<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u30fb\u7d99\u7d9a\u7684\u306b\u53d6\u5f15\u3057\u3066\u3044\u305f\u8005\u306b\u5bfe\u3057\u3066\u306e\u6700\u5f8c\u306e\u5f01\u6e08\u304b\u30891\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fb\u50b5\u6a29\u984d\u3088\u308a\u53d6\u7acb\u8cbb\u7528\u306e\u307b\u3046\u304c\u591a\u304f\u3001\u652f\u6255\u3044\u3092\u7763\u4fc3\u3057\u3066\u3082\u5f01\u6e08\u304c\u306a\u3044\u5834\u5408<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u50b5\u6a29\u984d\u30fc\u5099\u5fd8\u4fa1\u984d\uff081\u5186\uff09<br \/>\n<\/span><span style=\"font-weight: 400;\">\u203b\u5099\u5fd8\u4fa1\u984d\u3092\u6b8b\u3055\u305a\u307f\u5168\u984d\u640d\u91d1\u7d4c\u7406\u3057\u305f\u5834\u5408\u306f\u3001\u5168\u984d\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u306a\u308b<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5320.htm\"><span style=\"font-weight: 400;\">No.5320\u2003\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u308b\u5834\u5408<\/span><\/a><span style=\"font-weight: 400;\">\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56de\u53ce\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u58f2\u639b\u91d1\u304c\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u8cb8\u5012\u640d\u5931\u91d1\u3068\u3057\u3066\u4ed5\u8a33\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u305d\u306e\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u3055\u308c\u3066\u3082\u554f\u984c\u306a\u3044\u3088\u3046\u3001<\/span><b>\u8cb8\u5012\u640d\u5931\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u308b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u7528\u610f<\/b><span style=\"font-weight: 400;\">\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><b>\u30fb\u8acb\u6c42\u66f8\u3084\u7d0d\u54c1\u66f8<br \/>\n<\/b><b>\u30fb\u56de\u53ce\u306b\u3088\u3046\u3068\u52aa\u529b\u3057\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff1a\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3001\u50ac\u544a\u66f8\u306e\u5199\u3057\u306a\u3069<br \/>\n<\/b><b>\u30fb\u50b5\u52d9\u8005\u5074\u306e\u652f\u6255\u3044\u80fd\u529b\u3092\u793a\u3059\u66f8\u985e\uff1a\u4fe1\u7528\u8abf\u67fb\u4f1a\u793e\u306e\u5831\u544a\u66f8\u306a\u3069<\/b><\/p>\n<h4><b>4-3-2.\u3000\u53d6\u5f15\u4f01\u696d\u5012\u7523\u5bfe\u5fdc\u8cc7\u91d1\u3067\u878d\u8cc7\u3092\u53d7\u3051\u308b<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u50b5\u52d9\u8005\u3067\u3042\u308b\u4f01\u696d\u304c\u5012\u7523\u3057\u3066\u3057\u307e\u3063\u3066\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u50b5\u6a29\u8005\u3067\u3042\u308b\u4f01\u696d\u306e\u65b9\u3082\u7d4c\u55b6\u306b\u30c0\u30e1\u30fc\u30b8\u3092\u53d7\u3051\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3093\u306a\u3068\u304d\u306f\u3001<\/span><span style=\"color: #ff0000;\"><b>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u300c\u53d6\u5f15\u4f01\u696d\u5012\u7523\u5bfe\u5fdc\u8cc7\u91d1\u300d<\/b><\/span><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u878d\u8cc7\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u307f\u3066\u306f\u3069\u3046\u3067\u3057\u3087\u3046\uff1f<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001<\/span><b>\u53d6\u5f15\u5148\u306e\u5012\u7523\u306b\u3088\u3063\u3066\u7d4c\u55b6\u56f0\u96e3\u306b\u9665\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u30013,000\u4e07\u5186\u307e\u3067\u306e\u878d\u8cc7\u3092\u884c\u3046\u5236\u5ea6<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u653f\u5e9c\u7cfb\u91d1\u878d\u6a5f\u95a2\u3067\u3042\u308b\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u878d\u8cc7\u3067\u3059\u304b\u3089\u3001\u91d1\u5229\u3082\u9ad8\u304f\u306a\u304f\u3001\u501f\u5165\u3057\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u878d\u8cc7\u5236\u5ea6\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u304f\u308f\u3057\u304f\u306f\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/span><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/search\/06_tousanntaisaku_m.html\"><span style=\"font-weight: 400;\">\u300c\u53d6\u5f15\u4f01\u696d\u5012\u7523\u5bfe\u5fdc\u8cc7\u91d1\uff08\u30bb\u30fc\u30d5\u30c6\u30a3\u30cd\u30c3\u30c8\u8cb8\u4ed8\uff09\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>\u3010\u53d6\u5f15\u4f01\u696d\u5012\u7523\u5bfe\u5fdc\u8cc7\u91d1\u3011<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u5229\u7528\u3067\u304d\u308b\u4e8b\u696d\u8005<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u53d6\u5f15\u4f01\u696d\u306a\u3069\u95a2\u9023\u4f01\u696d\u306e\u5012\u7523\u306b\u3088\u308a\u7d4c\u55b6\u306b\u56f0\u96e3\u3092\u6765\u3057\u3066\u3044\u308b\u65b9\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1\uff09\u5012\u7523\u3057\u305f\u4f01\u696d\u306b\u5bfe\u3057\u306650\u4e07\u5186\u4ee5\u4e0a\u306e\u58f2\u639b\u91d1\u50b5\u6a29\u306a\u3069\u3092\u6709\u3059\u308b\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2\uff09\u5012\u7523\u3057\u305f\u4f01\u696d\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u4f9d\u5b58\u5ea6\u304c20\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3\uff09\u5012\u7523\u3057\u305f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u8cb8\u4ed8\u91d1\u3084\u5dee\u5165\u4fdd\u8a3c\u91d1\u306a\u3069\u306e\u50b5\u6a29\u3092\u6709\u3059\u308b\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">4\uff09\u5012\u7523\u3057\u305f\u4f01\u696d\u306e\u50b5\u52d9\u3092\u4fdd\u8a3c\u3057\u3066\u3044\u308b\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5\uff09\u5012\u7523\u3057\u305f\u4f01\u696d\u306e\u8a2d\u7f6e\u3059\u308b\u5546\u696d\u65bd\u8a2d\u306b\u5165\u5c45\u3057\u3066\u3044\u308b\u65b9\u3067\u3042\u3063\u3066\u3001\u5012\u7523\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u307e\u305f\u306f\u5f71\u97ff\u3092\u53d7\u3051\u308b\u304a\u305d\u308c\u306e\u3042\u308b\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">6\uff09\u5012\u7523\u3057\u305f\u4f01\u696d\u304b\u3089\u53d7\u6ce8\u3057\u305f\u5546\u54c1\u3084\u5f79\u52d9\u306a\u3069\u304c\u3001\u5012\u7523\u306e\u5f71\u97ff\u306b\u3088\u308a\u53d6\u308a\u6d88\u3055\u308c\u305f\u65b9<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u8cc7\u91d1\u306e\u4f7f\u3044\u307f\u3061<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u50b5\u6a29\u306e\u56de\u53ce\u56f0\u96e3\u3001\u58f2\u4e0a\u6e1b\u5c11\u306a\u3069\u306e\u305f\u3081\u7dca\u6025\u306b\u5fc5\u8981\u3068\u306a\u308b\u904b\u8ee2\u8cc7\u91d1\u304a\u3088\u3073\u95a2\u9023\u4f01\u696d\u306e\u5012\u7523\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u904b\u55b6\u4e0a\u4e00\u6642\u7684\u306b\u5fc5\u8981\u3068\u306a\u308b\u904b\u8ee2\u8cc7\u91d1<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u878d\u8cc7\u9650\u5ea6\u984d<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u5225\u67a0 3,000\u4e07\u5186<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u8fd4\u6e08\u671f\u9593<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">8\u5e74\u4ee5\u5185\uff1c\u3046\u3061\u636e\u7f6e\u671f\u95933\u5e74\u4ee5\u5185\uff1e<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u5229\u7387\uff08\u5e74\uff09<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\uff3b\u57fa\u6e96\u5229\u7387\uff3d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #4b93d1;\">\n<p><span style=\"color: #ffffff;\"><b>\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u4eba<\/b><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u5fdc\u76f8\u8ac7<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><b>5.\u3000\u58f2\u639b\u91d1\u56de\u53ce\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u3059\u308b\u305f\u3081\u306e\u4e8b\u524d\u306e\u6ce8\u610f\u70b9<\/b><\/h2>\n<p>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image1-4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image1-4.jpg\" alt=\"\" width=\"1000\" height=\"667\" class=\"aligncenter wp-image-2820 size-full\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image1-4.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image1-4-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/09\/image1-4-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u307e\u3067\u306f\u3001\u5b9f\u969b\u306b\u58f2\u639b\u91d1\u306e\u56de\u53ce\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u304b\u3089\u306e\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u4e00\u65b9\u3067\u4f01\u696d\u3068\u3057\u3066\u306f\u58f2\u639b\u91d1\u306f\u3064\u306d\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u56de\u53ce\u3067\u304d\u308b\u3088\u3046\u3001\u4e8b\u524d\u306b\u5bfe\u7b56\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u58f2\u639b\u91d1\u56de\u53ce\u306e\u305f\u3081\u306b\u4e8b\u524d\u306b\u3068\u308c\u308b\u5bfe\u7b56\u3084\u6ce8\u610f\u70b9\u3092\u6319\u3052\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>5-1.\u3000\u76f8\u624b\u306e\u8cc7\u91d1\u3092\u628a\u63e1\u3059\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u5927\u524d\u63d0\u3068\u3057\u3066\u3001<\/span><b>\u53d6\u5f15\u3092\u3059\u308b\u969b\u306b\u306f\u76f8\u624b\u306e\u8cc7\u91d1\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3066\u304a\u304f<\/b><span style=\"font-weight: 400;\">\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><b>\u767b\u8a18\u7c3f<\/b><span style=\"font-weight: 400;\">\u3092\u898b\u305f\u308a<\/span><b>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8<\/b><span style=\"font-weight: 400;\">\u3067\u60c5\u5831\u3092\u96c6\u3081\u305f\u308a\u3001\u3068\u304d\u306b\u306f<\/span><b>\u5c02\u9580\u306e\u4fe1\u7528\u8abf\u67fb\u4f1a\u793e<\/b><span style=\"font-weight: 400;\">\u306b\u4f9d\u983c\u3057\u3066\u8abf\u3079\u3066\u3082\u3089\u3046\u306e\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u306b\u3088\u308a\u3001\u3053\u306e\u4f01\u696d\u306f\u3069\u308c\u304f\u3089\u3044\u306e\u8cc7\u91d1\u529b\u304c\u3042\u308b\u306e\u304b\u3092\u77e5\u3063\u3066\u304a\u3051\u3070\u3001\u7121\u7406\u306a\u53d6\u5f15\u306f\u672a\u7136\u306b\u9632\u3052\u307e\u3059\u3002<\/span><\/p>\n<h3><b>5-2.\u3000\u4e0e\u4fe1\u67a0\u3092\u8a2d\u5b9a\u3059\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u524d\u9805\u3067\u8abf\u3079\u305f\u8cc7\u91d1\u72b6\u6cc1\u3092\u3075\u307e\u3048\u3066\u3001<\/span><b>\u53d6\u5f15\u5148\u3054\u3068\u306b\u300c\u4e0e\u4fe1\u67a0\uff1d\u639b\u53d6\u5f15\u306e\u9650\u5ea6\u984d\u300d\u3092\u8a2d\u5b9a<\/b><span style=\"font-weight: 400;\">\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u304c\u4e0e\u4fe1\u984d\u306b\u9054\u3059\u308b\u3068\u3001\u305d\u308c\u4ee5\u4e0a\u306e\u53d6\u5f15\u306f\u3001\u524d\u306e\u58f2\u639b\u91d1\u3092\u652f\u6255\u3044\u308f\u306a\u3051\u308c\u3070\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306e\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u3067\u969b\u9650\u306a\u304f\u58f2\u639b\u91d1\u304c\u5897\u3048\u3066\u3044\u304f\u3053\u3068\u3092\u9632\u3052\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3001\u4e0e\u4fe1\u67a0\u306f\u52dd\u624b\u306b\u793e\u5185\u3067\u8a2d\u5b9a\u3057\u3066\u5148\u65b9\u306b\u4f1d\u3048\u306a\u3044\u3068\u3044\u3046\u308f\u3051\u306b\u306f\u3044\u304d\u307e\u305b\u3093\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8a71\u3057\u5408\u3044\u3092\u3057\u3066\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3063\u305f\u4e0a\u3067\u6c7a\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><b>5-3.\u3000\u5951\u7d04\u66f8\u306b\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u6761\u9805\u3092\u5165\u308c\u308b<\/b><\/h3>\n<p><b>\u300c<a href=\"#U2-4-2\">2<\/a><\/b><b><a href=\"#U2-4-2\">-4-2.\u3000\u300e\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u6761\u9805\u300f<\/a>\u300d<\/b><span style=\"font-weight: 400;\">\u3067\u3082\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001<\/span><b>\u5951\u7d04\u66f8\u306b\u306f\u304b\u306a\u3089\u305a\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u6761\u9805\u3092\u5165\u308c\u308b<\/b><span style=\"font-weight: 400;\">\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u304c\u3042\u308c\u3070\u3001\u4e00\u5ea6\u652f\u6255\u3044\u304c\u9045\u5ef6\u3059\u308c\u3070\u305d\u3053\u307e\u3067\u306e\u58f2\u639b\u91d1\u306f\u5168\u984d\u4e00\u62ec\u8acb\u6c42\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3001\u300c\u6bce\u56de\u652f\u6255\u3044\u304c\u9045\u308c\u308b\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><b>5-4.\u3000\u5951\u7d04\u66f8\u306b\u6240\u6709\u6a29\u7559\u4fdd\u6761\u9805\u3092\u5165\u308c\u308b<\/b><\/h3>\n<p><b>\u300c<a href=\"#U2-4-3\">2-4-3.\u3000\u5546\u54c1\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u6642\u671f<\/a>\u300d<\/b><span style=\"font-weight: 400;\">\u3067\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u30ea\u30b9\u30af\u306b\u5099\u3048\u308b\u305f\u3081\u306b\u306f\u3001<\/span><b>\u5546\u54c1\u306e\u6240\u6709\u6a29\u304c\u79fb\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u300c\u4ee3\u91d1\u652f\u6255\u3044\u6642\u300d\u306b\u3057\u3066\u304a\u304f<\/b><span style=\"font-weight: 400;\">\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001<\/span><b>\u5951\u7d04\u66f8\u306b\u306f\u300c\u5546\u54c1\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306f\u3001\u4ee3\u91d1\u304c\u5168\u984d\u652f\u6255\u308f\u308c\u305f\u3068\u304d\u300d\u3068\u3044\u3046\u300c\u6240\u6709\u6a29\u7559\u4fdd\u6761\u9805\u300d\u3092\u5165\u308c\u307e\u3057\u3087\u3046<\/b><span style=\"font-weight: 400;\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u304c\u3042\u308c\u3070\u3001\u3082\u3057\u76f8\u624b\u304c\u5012\u7523\u3057\u3066\u3082\u3001\u5546\u54c1\u304c\u6b8b\u3063\u3066\u3044\u308c\u3070\u5f15\u304d\u63da\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><b>5-5.\u3000\u5951\u7d04\u66f8\u306b\u5546\u54c1\u756a\u53f7\u306a\u3069\u5546\u54c1\u3092\u7279\u5b9a\u3067\u304d\u308b\u8a18\u8f09\u3092\u5165\u308c\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001<\/span><b>\u300c<a href=\"#U4-1-2\">4-1-2.\u3000\u52d5\u7523\u58f2\u8cb7\u5148\u53d6\u7279\u6a29\u3092\u884c\u4f7f\u3059\u308b<\/a>\u300d<\/b><span style=\"font-weight: 400;\">\u3067\u8aac\u660e\u3057\u305f<\/span><b>\u52d5\u7523\u58f2\u8cb7\u5148\u53d6\u7279\u6a29<\/b><span style=\"font-weight: 400;\">\u3092\u884c\u4f7f\u3067\u304d\u308b\u3088\u3046\u3001<\/span><b>\u5951\u7d04\u66f8\u306b\u306f\u58f2\u8cb7\u3059\u308b\u5546\u54c1\u306e\u30ed\u30c3\u30c8\u30ca\u30f3\u30d0\u30fc\u306a\u3069\u3001\u5546\u54c1\u304c\u7279\u5b9a\u3067\u304d\u308b\u60c5\u5831\u3092\u76db\u308a\u8fbc\u3080<\/b><span style=\"font-weight: 400;\">\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u3001\u540c\u3058\u5546\u54c1\u3092\u7d99\u7d9a\u7684\u306b\u58f2\u8cb7\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u3053\u306e\u5546\u54c1\u306f\u3001\u3059\u3067\u306b\u4ee3\u91d1\u304c\u652f\u6255\u308f\u308c\u305f\u3082\u306e\u304b\u3001\u672a\u6255\u3044\u304b\u300d\u3092\u6bce\u56de\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u308c\u304c\u3042\u308c\u3070\u3001\u8ee2\u58f2\u6e08\u307f\u306e\u5546\u54c1\u3082\u56de\u53ce\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u51fa\u3066\u304f\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h3><b>5-6.\u3000\u53d6\u5f15\u5148\u3054\u3068\u306b\u58f2\u639b\u306e\u7ba1\u7406\u3092\u5fb9\u5e95\u3059\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u306e\u3053\u3068\u3092\u3059\u3079\u3066\u5b9f\u65bd\u3057\u305f\u4e0a\u3067\u3001\u53d6\u5f15\u304c\u59cb\u307e\u3063\u305f\u3089\u3001<\/span><b>\u53d6\u5f15\u5148\u3054\u3068\u306b\u58f2\u639b\u91d1\u306e\u5165\u91d1\u7ba1\u7406\u3092\u5fb9\u5e95<\/b><span style=\"font-weight: 400;\">\u3057\u3066\u884c\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">1\u65e5\u3067\u3082\u9045\u308c\u305f\u3089\u3001\u3059\u3050\u306b\u628a\u63e1\u3057\u3066\u5148\u65b9\u306b\u9023\u7d61\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u76f8\u624b\u306e\u8cc7\u91d1\u72b6\u6cc1\u3001\u7d4c\u55b6\u72b6\u6cc1\u3082\u5e38\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u300c\u6700\u8fd1\u8cc7\u91d1\u7e70\u308a\u304c\u82e6\u3057\u305d\u3046\u3060\u306a\u300d\u306a\u3069\u3068\u5148\u56de\u308a\u3057\u3066\u6c17\u3065\u304f\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u53d6\u5f15\u3092\u5c11\u3057\u305a\u3064\u7e2e\u5c0f\u3059\u308b\u3001\u652f\u6255\u3044\u30b5\u30a4\u30c8\u3092\u77ed\u304f\u3059\u308b\u306a\u3069\u3001\u4e8b\u524d\u306e\u4e88\u9632\u7b56\u3092\u3068\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><b>6.\u3000\u307e\u3068\u3081<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u306e\u56de\u53ce\u306b\u3064\u3044\u3066\u3001\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u3084\u6ce8\u610f\u70b9\u304c\u5206\u304b\u3063\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3067\u306f\u3082\u3046\u4e00\u5ea6\u3001\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u306e\u56de\u53ce\u306f\u30b9\u30d4\u30fc\u30c9\u304c\u52dd\u8ca0<\/b><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u306b\u306f\u300c\u6d88\u6ec5\u6642\u52b9\u300d\u304c\u3042\u308b<\/b><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u56de\u53ce\u306e\u65b9\u6cd5\u306f\u3001<br \/>\n<\/b><b>\u3000\u30fb\u4ea4\u6e09<br \/>\n<\/b><b>\u3000\u30fb\u5185\u5bb9\u8a3c\u660e<br \/>\n<\/b><b>\u3000\u30fb\u76f8\u6bba<br \/>\n<\/b><b>\u3000\u30fb\u5546\u54c1\u5f15\u304d\u63da\u3052<br \/>\n<\/b><b>\u3000\u30fb\u50b5\u6a29\u8b72\u6e21<br \/>\n<\/b><b>\u3000\u30fb\u6cd5\u7684\u624b\u6bb5<\/b><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u306f\u3001<br \/>\n<\/b><b>\u3000\u30fb\u76f8\u624b\u3068\u9023\u7d61\u304c\u53d6\u308c\u306a\u3044<br \/>\n<\/b><b>\u3000\u30fb\u76f8\u624b\u304c\u81ea\u5df1\u7834\u7523\u30fb\u5012\u7523\u3057\u305f<\/b><\/p>\n<p><b>\u25ce\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u306f\u3001<br \/>\n<\/b><b>\u3000\u30fb\u5546\u54c1\u3092\u56de\u53ce\u3059\u308b<br \/>\n<\/b><b>\u3000\u30fb\u7b2c\u4e09\u8005\u306b\u4ecb\u5165\u3057\u3066\u3082\u3089\u3046<br \/>\n<\/b><b>\u3000\u30fb\u58f2\u639b\u91d1\u3092\u653e\u68c4\u3059\u308b<\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u3066\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u304c\u672a\u56de\u53ce\u306e\u58f2\u639b\u91d1\u3092\u7121\u4e8b\u306b\u56de\u53ce\u3067\u304d\u308b\u3088\u3046\u9858\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u58f2\u639b\u91d1\u304c\u306a\u304b\u306a\u304b\u56de\u53ce\u3067\u304d\u306a\u3044\u3068\u304d\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f\u300d \u300c\u76f8\u624b\u304c\u97f3\u4fe1\u4e0d\u901a\u306b\u306a\u3063\u3066\u3001\u58f2\u639b\u91d1\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u5bfe\u7b56\u3084\u5e33\u7c3f\u306e\u51e6\u7406\u306f\u3069\u3046\u3059\u3079\u304d\uff1f\u300d \u305d\u3093\u306a\u7591\u554f\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u58f2\u639b\u91d1\u306e\u56de\u53ce\u304c\u6ede\u3063\u305f 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