{"id":100487,"date":"2023-10-19T00:00:00","date_gmt":"2023-10-18T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/78695\/"},"modified":"2023-10-19T00:00:00","modified_gmt":"2023-10-19T00:00:00","slug":"78695","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/78695\/","title":{"rendered":"\u5f93\u696d\u54e1\u304c\u4ea1\u304f\u306a\u3063\u305f!\u4eba\u4e8b\u62c5\u5f53\u8005\u3068\u3057\u3066\u3069\u3046\u3059\u308c\u3070\u3088\u3044\uff1f"},"content":{"rendered":"<p>\u4f1a\u793e\u306e\u4eba\u4e8b\u3092\u62c5\u5f53\u3057\u3066\u3044\u308c\u3070\u3001\u5f93\u696d\u54e1\u306e\u6b7b\u306b\u63a5\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u60b2\u3057\u307f\u306f\u6a2a\u306b\u7f6e\u304d\u3001\u62c5\u5f53\u8005\u3068\u3057\u3066\u7a2e\u3005\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u4e2d\u3067\u3001\u6b7b\u4ea1\u6642\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u4e88\u3081\u77e5\u8b58\u3092\u6301\u3063\u3066\u304a\u3051\u3070\u51b7\u9759\u306b\u306a\u308c\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u3084\u6b7b\u4ea1\u524d\u5f8c\u306e\u7d66\u4e0e\u306a\u3069\u306b\u3064\u3044\u3066\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306e\u6982\u8981\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h2>\u6240\u5f97\u7a0e?\u76f8\u7d9a\u7a0e?\u5f93\u696d\u54e1\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/h2>\n<h3>\u5f93\u696d\u54e1\u306e\u6b7b\u4ea1\u306b\u3088\u308b\u9000\u8077\u3068\u4e00\u822c\u306e\u9000\u8077\u306e\u9055\u3044<\/h3>\n<p>\u5f93\u696d\u54e1\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3001\u6b7b\u4ea1\u306b\u3088\u308b\u300c\u9000\u8077\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u5b58\u547d\u4e2d\u3067\u3042\u308c\u3070\u3001\u652f\u6255\u3063\u305f\u9000\u8077\u91d1\u306f\u300c\u9000\u8077\u6240\u5f97\u300d\u3068\u306a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u5225\u306e\u8ab2\u7a0e\u95a2\u4fc2\u304c\u751f\u3058\u307e\u3059\u3002\u9000\u8077\u6240\u5f97\u306f\u7a0e\u5236\u4e0a\u3001\u7d66\u4e0e\u306b\u6bd4\u3079\u3066\u7a0e\u91d1\u304c\u4f4e\u304f\u306a\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u9000\u8077\u91d1\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3055\u308c\u308b\u306e\u306f1\/2\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/78695a.jpg\" alt=\"\" width=\"321\" height=\"105\" class=\"alignnone size-full wp-image-78696\" \/><\/div>\n<p>\n\u5f15\u7528:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2732.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u624b\u5f53\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><\/p>\n<p>\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u306e\u4e00\u90e8\u3092\u5f8c\u6255\u3044\u3055\u308c\u305f\u3082\u306e\u3068\u6349\u3048\u3001<a href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/77769\/\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1<\/a><\/i>\u304c\u9000\u8077\u5f8c\u306e\u751f\u6d3b\u306e\u539f\u8cc7\u306b\u306a\u308b\u3082\u306e\u3068\u3055\u308c\u308b\u305f\u3081\u7a0e\u91d1\u306f\u4f4e\u304f\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001<span class=\"kyocho-mark\">\u6b7b\u4ea1\u3057\u305f\u5f93\u696d\u54e1\u306e\u907a\u65cf\u304c\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u6b7b\u4ea1\u9000\u8077\u91d1\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u6240\u5f97\u7a0e\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u4e00\u822c\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u9000\u8077\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u306e\u306f<strong>\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185<\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u3055\u308c\u305f\u308a\u3001\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3067\u3001\u304b\u3064\u3001\u652f\u6255\u5148\u306f\u5f93\u696d\u54e1\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u4f1a\u793e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u306f\u4e00\u822c\u306b\u6b7b\u4ea1\u6642\u306e\u8ca1\u7523\u3092\u3044\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u3088\u3046\u306b\u6b7b\u4ea1\u5f8c\u306b\u78ba\u5b9a\u3057\u305f\u3082\u306e\u3082\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u6642\u306b\u8ca1\u7523\u3068\u307f\u306a\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u8ca1\u7523\u3092\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u88ab\u76f8\u7d9a\u4eba\u3068\u305d\u306e\u907a\u65cf\u306e\u751f\u6d3b\u8cbb\u3068\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u67a0\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u4ee5\u5916\u304c\u6b7b\u4ea1\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u975e\u8ab2\u7a0e\u67a0\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"calc03\">\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u984d\u3000\uff1d\u3000500\u4e07\u5186\u00d7(\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570)<\/div>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c3\u5e74\u3092\u8d85\u3048\u3066\u652f\u6255\u308f\u308c\u305f\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u3092\u53d7\u3051\u53d6\u3063\u305f\u8005\u306e\u4e00\u6642\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u6642\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u6700\u592750\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u984d\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u3055\u3089\u306b\u7dcf\u5408\u8ab2\u7a0e\u3068\u3057\u3066\u5408\u7b97\u3059\u308b\u969b\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306f1\/2\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"calc03\">\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u3000\uff1d\u3000\u53d7\u9818\u3057\u305f\u9000\u8077\u91d1 &#8211; \u7279\u5225\u63a7\u9664\u984d(\u6700\u9ad850\u4e07\u5186)<br \/>\n\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u3000 \uff1d\u3000(\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u00d71\/2)\u3000\uff0b\u3000\u305d\u306e\u4ed6\u306e\u6240\u5f97<\/div>\n<p>&nbsp;<\/p>\n<p>\u6b7b\u4ea1\u5f8c3\u5e74\u3082\u7d4c\u3063\u3066\u304b\u3089\u9000\u8077\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u30b1\u30fc\u30b9\u306f\u3042\u307e\u308a\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306f\u53d7\u3051\u53d6\u3063\u305f\u5074\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6b7b\u4ea1\u9000\u8077\u3068\u4e00\u822c\u306e\u9000\u8077\u306e\u7a0e\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p>\u3067\u306f\u3001\u4f1a\u793e\u306b35\u5e74\u52e4\u3081\u30012,000\u4e07\u5186\u306e\u9000\u8077\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u9000\u8077\u6240\u5f97\u30013\u5e74\u4ee5\u5185\u306e\u6b7b\u4ea1\u9000\u8077\u91d1\u30013\u5e74\u8d85\u306b\u652f\u6255\u308f\u308c\u305f\u6b7b\u4ea1\u9000\u8077\u91d1\u306e3\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4ed6\u306e\u8981\u4ef6\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f2\u540d\u304a\u308a\u3001\u305d\u306e\u5185\u306e1\u4eba\u304c\u53d7\u9818\u3057\u305f\u3068\u3059\u308b\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u6bd4\u8f03\u9805\u76ee<\/th>\n<th>(\u5b58\u547d\u4e2d)\u9000\u8077\u91d1<\/th>\n<th>\u6b7b\u4ea1\u9000\u8077\u91d1(3\u5e74\u4ee5\u5185)<\/th>\n<th>\u6b7b\u4ea1\u9000\u8077\u91d1(3\u5e74\u8d85)<\/th>\n<\/tr>\n<tr>\n<td>\u6240\u5f97\u306e\u7a2e\u985e<\/td>\n<td>\u6240\u5f97\u7a0e(\u5206\u96e2\u8ab2\u7a0e)<br \/>\n\u9000\u8077\u6240\u5f97\n<\/td>\n<td>\u76f8\u7d9a\u7a0e<\/td>\n<td>\u6240\u5f97\u7a0e(\u7dcf\u5408\u8ab2\u7a0e)<br \/>\n\u4e00\u6642\u6240\u5f97\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d<\/td>\n<td>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/td>\n<td>\u975e\u8ab2\u7a0e\u91d1\u984d<\/td>\n<td>\u7279\u5225\u63a7\u9664\u984d<\/td>\n<\/tr>\n<tr>\n<td>1,850\u4e07\u5186<br \/>\n=800\u4e07\u5186+70\u4e07\u5186\u00d715\u5e74\n<\/td>\n<td>1,000\u4e07\u5186<br \/>\n=500\u4e07\u5186\u00d72\n<\/td>\n<td>50\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d<\/td>\n<td>75\u4e07\u5186<br \/>\n=(2,000\u4e07\u5186-1,850\u4e07\u5186)<br \/>\n\u00d71\/2\n<\/td>\n<td>1,000\u4e07\u5186<br \/>\n=2,000\u4e07\u5186-1,000\u4e07\u5186\n<\/td>\n<td>975\u4e07\u5186<br \/>\n=(2,000\u4e07\u5186-50\u4e07\u5186)<br \/>\n\u00d71\/2\n<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u7387<br \/>\n(\u5fa9\u8208\u7a0e\u542b\u307e\u305a)\n<\/td>\n<td>\u6240\u5f97\u7a0e\u7387<br \/>\n5\uff05\n<\/td>\n<td>\u76f8\u7d9a\u7a0e\u7387<br \/>\n10\uff05\uff5e55\uff05<br \/>\n\uff08\u53d6\u5f97\u4fa1\u984d\u306b\u3088\u308b\n<\/td>\n<td>\u6240\u5f97\u7a0e\u7387<br \/>\n5\uff05\uff5e45\uff05<br \/>\n(\u4ed6\u306e\u6240\u5f97\u306b\u3088\u308b)\n<\/td>\n<\/tr>\n<tr>\n<td>\u3053\u306e\u8868\u3067\u6c42\u307e\u308b\u7a0e\u984d<\/td>\n<td>37,500\u5186*<\/td>\n<td>0\u5186**<\/td>\n<td>\u7d0449\u4e07\u5186(5\uff05\u306e\u5834\u5408<br \/>\n)\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<div class=\"kyakuchu\">\uff0a\u9000\u8077\u306b\u3042\u305f\u308a\u3001\u52e4\u52d9\u5148\u306b\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u300120.42\uff05\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3067\u9084\u4ed8\u53ef\u80fd\u3002<br \/>\n\uff0a\uff0a\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u984d(3,000\u4e07\u5186+600\u4e07\u5186\u00d72)\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u7a0e\u91d1\u306f0\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u95a2\u4fc2\u3084\u907a\u7523\u5206\u5272\u306e\u72b6\u6cc1\u53ca\u3073\u7279\u4f8b\u9069\u7528\u306e\u6709\u7121\u306a\u3069\u306e\u8af8\u6761\u4ef6\u306b\u3088\u308a\u5927\u304d\u304f\u5909\u52d5\u3057\u307e\u3059\u3002<\/div>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u8003\u3048\u65b9\u306f\u7570\u306a\u308b\u3082\u306e\u306e\u3001\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u306e\u7a0e\u91d1\u306e\u8003\u3048\u65b9\u306b\u306f\u3042\u308b\u7a0b\u5ea6\u306e\u914d\u616e\u304c\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h2>\u6b7b\u4ea1\u3057\u305f\u5f93\u696d\u54e1\u306e\u5f14\u6170\u91d1\u3084\u7d66\u4e0e\u3068\u7a0e\u91d1\u306b\u3064\u3044\u3066<\/h2>\n<h3>\u4f1a\u793e\u304b\u3089\u652f\u6255\u3046\u5f14\u6170\u91d1\u306b\u3064\u3044\u3066<\/h3>\n<p>\u4f1a\u793e\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u6b7b\u4ea1\u9000\u8077\u306e\u5834\u5408\u306b\u306f\u9000\u8077\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u6545\u4eba\u3092\u5f14\u3044\u3001\u305d\u306e\u529f\u52b4\u306b\u5831\u3044\u308b\u610f\u5473\u3067\u5f14\u6170\u91d1(\u3061\u3087\u3046\u3044\u304d\u3093)\u3092\u652f\u6255\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5f14\u6170\u91d1\u306e\u91d1\u984d\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u4f1a\u793e\u306e\u5f14\u6170\u91d1\u306e\u898f\u7a0b\u306b\u6cbf\u3063\u3066\u652f\u6255\u3046\u3053\u3068\u3068\u3057\u3001<span class=\"kyocho-mark\">\u6b7b\u4ea1\u9000\u8077\u91d1\u3068\u533a\u5206\u3055\u308c\u305a\u306b\u652f\u6255\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5168\u90e8\u304c\u6b7b\u4ea1\u9000\u8077\u91d1\u3068\u306a\u308a\u76f8\u7d9a\u7a0e\u306b\u5f71\u97ff\u3059\u308b<\/span>\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5f14\u6170\u91d1\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u9999\u5178\u3084\u82b1\u8f2a\u4ee3\u306a\u3069\u3068\u540c\u69d8\u306b\u901a\u5e38\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u6b21\u306e\u5834\u5408\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>1)\u5b9f\u8cea\u9000\u8077\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u5408\u7b97\u3059\u308b\u3002<\/li>\n<li>2)\u4e0a\u8a181)\u4ee5\u5916\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u5408\u7b97\u3059\u308b\u3002<\/li>\n<li>\u2460\u696d\u52d9\u4e0a\u306e\u6b7b\u4ea1\u306e\u5834\u5408\t\u6b7b\u4ea1\u6642\u306e\u7d66\u4e0e\u306e3\u5e74\u5206<\/li>\n<li>\u2461\u4e0a\u8a18\u2460\u4ee5\u5916\u306e\u6b7b\u4ea1\u306e\u5834\u5408\t\u6b7b\u4ea1\u6642\u306e\u7d66\u4e0e\u306e6\u30ab\u6708\u5206<\/li>\n<\/ul>\n<p>&#038;nbsp<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u2460\u53ca\u3073\u2461\u306e\u7d66\u4e0e\u306b\u306f\u8cde\u4e0e\u306e\u984d\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306b\u3064\u3044\u3066<\/h3>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u306b\u3064\u3044\u3066\u3082\u57fa\u672c\u7684\u306b\u306f\u9000\u8077\u91d1\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>1)\u5f93\u696d\u54e1\u306e\u6b7b\u4ea1\u524d\u306b\u652f\u7d66\u304c\u3042\u3063\u305f\u7d66\u4e0e\u30fb\u8cde\u4e0e<br \/>\n\u6b7b\u4ea1\u3057\u305f\u8005\u306e\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n2)\u5f93\u696d\u54e1\u306e\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u30fb\u8cde\u4e0e<br \/>\n\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n3)\u5f93\u696d\u54e1\u306e\u6b7b\u4ea1\u5f8c3\u5e74\u8d85\u3048\u3066\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u30fb\u8cde\u4e0e<br \/>\n\u305d\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u8005\u306e\u4e00\u6642\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5f8c\u306b\u7d66\u4e0e\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<br \/>\n\u3067\u306f\u3001\u4e0a\u8a182)\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u6b21\u9805\u3067\u306f\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u5e74\u672b\u8abf\u6574\u306a\u3069\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066<\/h3>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u6b7b\u4ea1\u3057\u305f\u5f93\u696d\u54e1\u306e\u5e74\u672b\u8abf\u6574\u306f\u6b21\u306e\u3088\u3046\u306b\u9032\u3081\u307e\u3059\u3002<br \/>\n\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u6b7b\u4ea1\u5f8c\u306b\u7d66\u4e0e\u306e\u652f\u7d66\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<h4>1)\u6b7b\u4ea1\u5f8c\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u8a08\u7b97\u3092\u3057\u3001\u632f\u308a\u8fbc\u3080(A)<\/h4>\n<p>\u3053\u306e\u7d66\u4e0e\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u306f\u3057\u307e\u305b\u3093\u3002<br \/>\n\u6b7b\u4ea1\u3059\u308b\u3068\u3001\u9280\u884c\u53e3\u5ea7\u306f\u51cd\u7d50\u3055\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u306a\u3069\u306e\u632f\u308a\u8fbc\u307f\u3082\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u9280\u884c\u306b\u78ba\u8a8d\u3057\u3066\u53e3\u5ea7\u51cd\u7d50\u304c\u308f\u304b\u3063\u305f\u3089\u3001\u76f8\u7d9a\u4eba\u306e\u53e3\u5ea7\u306a\u3069\u306b\u632f\u308a\u8fbc\u3093\u3060\u308a\u3001\u624b\u6e21\u3057\u3066\u652f\u6255\u3046\u306a\u3069\u306e\u5bfe\u5fdc\u3092\u3057\u307e\u3059\u3002<\/p>\n<h4>2)\u5e74\u672b\u8abf\u6574\u3092\u3057\u3001\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3057\u307e\u3059<\/h4>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u3089\u6b7b\u4ea1\u3057\u305f\u305d\u306e\u65e5\u307e\u3067\u306e\u7d66\u4e0e\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u5e74\u672b\u8abf\u6574\u306b\u306f\u4e0a\u8a18(A)\u306e\u7d66\u4e0e\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span class=\"kyocho-mark\">\u6b7b\u4ea1\u9000\u8077\u306e\u5834\u5408\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u3001\u6c17\u3092\u4ed8\u3051\u308b\u306e\u306f\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u306f\u3001\u6b7b\u4ea1\u3059\u308b\u524d\u6708\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306f\u3001\u6b7b\u4ea1\u3059\u308b\u307e\u3067\u306e\u652f\u6255\u984d\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/li>\n<li>\u914d\u5076\u8005\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u6b7b\u4ea1\u6642\u70b9\u3067\u306e\u72b6\u6cc1\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><\/p>\n<h4>3)\u76f8\u7d9a\u4eba\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3092\u767a\u884c\u3057\u307e\u3059<\/h4>\n<p>\u907a\u65cf\u306e\u65b9\u306f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3084\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u305f\u3081\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u5e74\u306e\u9014\u4e2d\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u306e\u306f\u3001\u6b7b\u4ea1\u6642\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u9000\u8077\u306a\u3069\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h4>4)\u6b7b\u4ea1\u9000\u8077\u91d1\u3092\u652f\u6255\u3046<\/h4>\n<p>\u5148\u8ff0\u306e\u3068\u304a\u308a\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u6e90\u6cc9\u5fb4\u53ce\u306f\u3057\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u306a\u304f\u3001\u300c\u9000\u8077\u624b\u5f53\u7b49\u53d7\u7d66\u8005\u5225\u652f\u6255\u8abf\u66f8\u300d\u3068\u3044\u3046\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br 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