{"id":100763,"date":"2019-03-20T00:00:00","date_gmt":"2019-03-19T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/2008\/"},"modified":"2019-03-25T00:00:00","modified_gmt":"2019-03-25T00:00:00","slug":"2008","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/2008\/","title":{"rendered":"\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u3067\u72ec\u7acb\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u5fc5\u898b\uff01\u7a0e\u91d1\u5bfe\u7b56\u3067\u3059\u3079\u304d\u3053\u3068\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u306f\u72ec\u7acb\u3059\u308b\u5834\u5408\u3001\u7a0e\u91d1\u5bfe\u7b56\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u3001\u7d0d\u4ed8\u7a0e\u984d\u306b\u5dee\u304c\u751f\u3058\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u958b\u696d1\u5e74\u76ee\u306b\u7a0e\u91d1\u5bfe\u7b56\u3067\u3059\u3079\u304d\u3053\u3068\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u3001\u4f1a\u793e\u54e1\u6642\u4ee3\u3068\u306f\u52dd\u624b\u304c\u9055\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u3067\u72ec\u7acb\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u7d5e\u3063\u3066\u3001\u7a0e\u91d1\u5bfe\u7b56\u3067\u3059\u3079\u304d\u3053\u3068\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"01\">\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u3092\u59cb\u3081\u308b\u3068\u304d\u306b\u3059\u3079\u304d\u3053\u3068\u306e\u6982\u8981<\/h2>\n<p>\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u3067\u72ec\u7acb\u958b\u696d\u3092\u3059\u308b\u3068\u304d\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3001\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u3053\u3068\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"02\">\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u72ec\u7acb\u958b\u696d\u3092\u3059\u308b\u3068\u304d\u306f\u6b21\u306e\u7a0e\u76ee\u306b\u3064\u3044\u3066\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u6240\u5f97\u7a0e<\/h4>\n<p>\u958b\u696d\u65e5\u304b\u30891\u30f5\u6708\u4ee5\u5185\u306b\u958b\u696d\u5c4a\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h4>(2)\u4e8b\u696d\u7a0e\uff1a\u5404\u90fd\u9053\u5e9c\u770c\u306b\u958b\u696d\u65e5\u304b\u30891\u30f5\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b<\/h4>\n<p>\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u306f\u4e8b\u696d\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u5b9a\u696d\u7a2e\u306e<span class=\"kyocho\">\u300c\u8af8\u82b8\u5e2b\u5320\u696d\u300d<\/span>\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u958b\u696d\u65e5\u304b\u30891\u30f5\u6708\u4ee5\u5185\u306b\u958b\u696d\u5c4a\u3092\u5404\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"03\">\u7a0e\u91d1\u5bfe\u7b56\u306b\u306a\u308b\u66f8\u985e\u3082\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u7a0e\u91d1\u5bfe\u7b56\u306e\u305f\u3081\u306b\u63d0\u51fa\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u66f8\u985e\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/h4>\n<p>\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3068\u3044\u3046\u6700\u592765\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u304c\u3067\u304d\u3001\u4e00\u62ec\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u6d88\u8017\u54c1\u306e\u91d1\u984d\u306e\u7bc4\u56f2\u304c\u300c10\u4e07\u5186\u672a\u6e80\u219230\u4e07\u5186\u672a\u6e80\u300d\u307e\u3067\u62e1\u5927\u3055\u308c\u308b\u306a\u3069\u7a0e\u91d1\u5bfe\u7b56\u306e\u5e45\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8<\/h4>\n<p>\u305d\u3082\u305d\u3082\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u3068\u306f\u3001\u7d66\u4e0e\u3084\u30c7\u30b6\u30a4\u30ca\u30fc\u306a\u3069\u3078\u306e\u5831\u916c\u652f\u6255\u6642\u306b\u5929\u5f15\u304d\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u6bce\u6708\u7d0d\u4ed8\u304b\u3089\u5e742\u56de\u7d0d\u4ed8\u306b\u7d0d\u4ed8\u56de\u6570\u304c\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u9069\u7528\u5bfe\u8c61\u8005\u306f\u5f93\u696d\u54e1\u6570\u304c10\u4eba\u672a\u6e80\u306e\u4f1a\u793e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>&nbsp;(3)\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8<\/h4>\n<p>\u305d\u3082\u305d\u3082\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306f\u8cfc\u5165\u91d1\u984d\u306b\u3064\u3044\u3066<span class=\"kyocho\">\u300c\u6bce\u5e74\u5747\u7b49\u306b\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5b9a\u984d\u6cd5\u300d<\/span>\u3068<span class=\"kyocho\">\u300c\u8cc7\u7523\u3092\u4f7f\u7528\u3057\u305f\u5e74\u304b\u3089\u524d\u5012\u3057\u3067\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5b9a\u7387\u6cd5\u300d<\/span>\u306b\u5927\u5225\u3067\u304d\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5b9a\u7387\u6cd5\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u81ea\u52d5\u7684\u306b\u5b9a\u984d\u6cd5\u304c\u9078\u629e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u81ea\u52d5\u8eca\u306a\u3069\u8cfc\u5165\u4fa1\u683c\u304c\u591a\u984d\u306b\u306a\u308b\u50be\u5411\u306e\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5b9a\u7387\u6cd5\u3092\u9078\u629e\u3057\u305f\u307b\u3046\u304c\u7bc0\u7a0e\u52b9\u679c\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u30012016\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u8cfc\u5165\u3057\u305f\u5efa\u7269\u30fb\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u30fb\u69cb\u7bc9\u7269\u306b\u3064\u3044\u3066\u306f\u5b9a\u7387\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"04\">\u5e33\u7c3f\u3092\u4ed8\u3051\u308b<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6240\u5f97\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u6839\u62e0\u3092\u793a\u3059\u305f\u3081\u306b\u3001\u5e33\u7c3f\u3092\u4ed8\u3051\u308b\u7fa9\u52d9\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u7279\u306b\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u767d\u8272\u7533\u544a\u3088\u308a\u3082\u53b3\u5bc6\u306a\u5e33\u7c3f\u4ed8\u3051\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"05\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b<\/h3>\n<p>\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u306e\u3082\u3046\u3051\u306b\u76f8\u5f53\u3059\u308b\u6240\u5f97\u91d1\u984d\u3084\u6240\u5f97\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u304c\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3055\u308c\u308b\u306e\u304b\u3068\u3044\u3046\u904e\u7a0b\u3092\u7a0e\u52d9\u7f72\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u671f\u9650\u3067\u3042\u308b\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u304c65\u4e07\u5186\u304b\u308910\u4e07\u5186\u306b\u6e1b\u984d\u3055\u308c\u308b\u306a\u3069\u7a0e\u91d1\u9762\u3067\u4e0d\u5229\u76ca\u3092\u88ab\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"06\">\u5e33\u7c3f\u4ed8\u3051\u3068\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u306f\uff1f<\/h3>\n<p>\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u3067\u72ec\u7acb\u958b\u696d\u3092\u3059\u308b\u3068\u5e33\u7c3f\u4ed8\u3051\u3068\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u3044\u305a\u308c\u3082\u4f1a\u793e\u54e1\u6642\u4ee3\u306b\u306f\u672a\u7d4c\u9a13\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u958b\u696d1\u5e74\u76ee\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u6700\u521d\u306e\u30cf\u30fc\u30c9\u30eb\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2 id=\"07\">\u5e33\u7c3f\u4ed8\u3051\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u3067\u306e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3092\u30b4\u30fc\u30eb\u306b\u5e33\u7c3f\u4ed8\u3051\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"08\">\u53ce\u5165\u91d1\u984d\u3068\u5fc5\u8981\u7d4c\u8cbb\u3092\u5e33\u7c3f\u306b\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u6240\u5f97\u91d1\u984d\u306f<span class=\"calc04\">\u300c\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb\u300d<\/span>\u3067\u3042\u308a\u3001\u5e33\u7c3f\u306b\u306f\u53ce\u5165\u91d1\u984d\u3068\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u6839\u62e0\u3068\u306a\u308b\u305f\u3081\u3001\u6388\u696d\u6599\u3084\u9818\u53ce\u66f8\u306a\u3069\u8a18\u5e33\u6f0f\u308c\u304c\u7a0e\u984d\u8a08\u7b97\u306e\u30df\u30b9\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"09\">\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u65b9\u6cd5<\/h3>\n<p>\u305d\u3082\u305d\u3082<span class=\"calc04\">\u300c\u53ce\u5165\u91d1\u984d\u2260\u5165\u91d1\u300d<\/span>\u3067\u3059\u3002\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u5408\u3001\u300c\u6388\u696d\u3068\u3044\u3046\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u300d\u304a\u3088\u3073\u300c\u6559\u6750\u306a\u3069\u306e\u5546\u54c1\u3092\u58f2\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u300d\u3067\u53ce\u5165\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u3001\u5165\u91d1\u306e\u6709\u7121\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u30b1\u30fc\u30b9\u306e\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>(1) \u6388\u696d\u65991\u5e74\u5206\u306e12\u4e07\u5186\u3092\u524d\u91d1\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/h4>\n<h5>\u30fb\u6388\u696d\u6599\u306e\u5165\u91d1\u6642<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 110.383px;\">\u501f\u65b9<\/th>\n<th style=\"width: 80.2833px;\">\u91d1\u984d<\/th>\n<th style=\"width: 113.383px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 71.2667px;\">\u91d1\u984d<\/th>\n<th style=\"width: 208.683px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 110.383px;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 80.2833px;\">12\u4e07\u5186<\/td>\n<td style=\"width: 113.383px;\">\u524d\u53d7\u91d1<\/td>\n<td style=\"width: 71.2667px;\">12\u4e07\u5186<\/td>\n<td style=\"width: 208.683px;\">\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3057\u307e\u305b\u3093<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u30fb\u5e74\u672b\u307e\u3067\u306b5\u30f5\u6708\u9593\u306e\u6388\u696d\u3092\u5b9f\u65bd\u3057\u305f\u5834\u5408<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 95.3333px;\">\u501f\u65b9<\/th>\n<th style=\"width: 66.25px;\">\u91d1\u984d<\/th>\n<th style=\"width: 105.367px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 72.2667px;\">\u91d1\u984d<\/th>\n<th style=\"width: 244.783px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 95.3333px;\">\u524d\u53d7\u91d1<\/td>\n<td style=\"width: 66.25px;\">5\u4e07\u5186<\/td>\n<td style=\"width: 105.367px;\">\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"width: 72.2667px;\">5\u4e07\u5186<\/td>\n<td style=\"width: 244.783px;\">5\u30f5\u6708\u5206\u306e\u6388\u696d\u6599\u3092\u524d\u53d7\u91d1\u304b\u3089\u58f2\u4e0a\u9ad8\u306b\u632f\u308a\u66ff\u3048\u307e\u3059<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u672c\u90e8\u306b\u5bfe\u3059\u308b\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 139.467px;\">\u501f\u65b9<\/th>\n<th style=\"width: 73.2667px;\">\u91d1\u984d<\/th>\n<th style=\"width: 103.367px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 80.2833px;\">\u91d1\u984d<\/th>\n<th style=\"width: 187.617px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 139.467px;\">\u73fe\u91d1\u9810\u91d1<br \/>\n\uff08\u58f2\u639b\u91d1\uff09<\/td>\n<td style=\"width: 73.2667px;\">11\u4e07\u5186<\/td>\n<td style=\"width: 103.367px;\" rowspan=\"2\">\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"width: 80.2833px;\" rowspan=\"2\">12\u4e07\u5186<\/td>\n<td style=\"width: 187.617px;\" rowspan=\"2\">\u53ce\u5165\u91d1\u984d\u306f\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u91d1\u984d\u306b\u306a\u308a\u307e\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 139.467px;\">\u652f\u6255\u624b\u6570\u6599<br \/>\n\uff08\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\uff09<\/td>\n<td style=\"width: 73.2667px;\">1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(3)\u30c1\u30b1\u30c3\u30c8\u3092\u8ca9\u58f2\u3057\u305f\u5834\u5408<\/h4>\n<h5>\u30fb\u539f\u5247<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 133.45px;\">\u501f\u65b9<\/th>\n<th style=\"width: 77.2833px;\">\u91d1\u984d<\/th>\n<th style=\"width: 107.367px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 73.2667px;\">\u91d1\u984d<\/th>\n<th style=\"width: 192.633px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 133.45px;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 77.2833px;\">12\u4e07\u5186<\/td>\n<td style=\"width: 107.367px;\">\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"width: 73.2667px;\">12\u4e07\u5186<\/td>\n<td style=\"width: 192.633px;\">\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u8ca9\u58f2\u3057\u305f\u6642\u70b9\u3067\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3057\u307e\u3059<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u30fb\u7279\u4f8b<\/h5>\n<p>\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u30fb\u672a\u63d0\u4f9b\u3092\u53b3\u5bc6\u306b\u533a\u5206\u7d4c\u7406\u3057\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>1.\u30c1\u30b1\u30c3\u30c8\u306e\u8ca9\u58f2\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 146.25px;\">\u501f\u65b9<\/th>\n<th style=\"width: 79.15px;\">\u91d1\u984d<\/th>\n<th style=\"width: 124.2px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 72.1333px;\">\u91d1\u984d<\/th>\n<th style=\"width: 162.267px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 146.25px;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 79.15px;\">12\u4e07\u5186<\/td>\n<td style=\"width: 124.2px;\">\u524d\u53d7\u91d1<\/td>\n<td style=\"width: 72.1333px;\">12\u4e07\u5186<\/td>\n<td style=\"width: 162.267px;\">\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3057\u307e\u305b\u3093<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>2.\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 132.45px;\">\u501f\u65b9<\/th>\n<th style=\"width: 82.3px;\">\u91d1\u984d<\/th>\n<th style=\"width: 124.417px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 84.3px;\">\u91d1\u984d<\/th>\n<th style=\"width: 160.533px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 132.45px;\">\u524d\u53d7\u91d1<\/td>\n<td style=\"width: 82.3px;\">1\u4e07\u5186<\/td>\n<td style=\"width: 124.417px;\">\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"width: 84.3px;\">1\u4e07\u5186<\/td>\n<td style=\"width: 160.533px;\">\u524d\u53d7\u91d1\u304b\u3089\u58f2\u4e0a\u9ad8\u306b\u632f\u308a\u66ff\u3048\u307e\u3059<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li>\u30c1\u30b1\u30c3\u30c8\u8ca9\u58f2\u306e\u7fcc\u5e74\u5ea6\u671f\u9996\u304b\u30893\u5e74\u7d4c\u904e\u5f8c\uff08\u30c1\u30b1\u30c3\u30c8\u8ca9\u58f2\u304b\u3089\u8db3\u639b\u30515\u5e74\u76ee\u306e\u5e74\u5ea6\u672b\uff09\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 143.483px;\">\u501f\u65b9<\/th>\n<th style=\"width: 75.2667px;\">\u91d1\u984d<\/th>\n<th style=\"width: 128.433px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 76.2833px;\">\u91d1\u984d<\/th>\n<th style=\"width: 160.533px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 143.483px;\">\u524d\u53d7\u91d1<\/td>\n<td style=\"width: 75.2667px;\">3\u4e07\u5186<\/td>\n<td style=\"width: 128.433px;\">\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"width: 76.2833px;\">3\u4e07\u5186<\/td>\n<td style=\"width: 160.533px;\">\u30c1\u30b1\u30c3\u30c8\u4ee3\u91d1\u306f\u8fd4\u91d1\u3057\u306a\u3044\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9\u672a\u63d0\u4f9b\u3067\u3082\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3057\u307e\u3059<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"10\">\u5fc5\u8981\u7d4c\u8cbb\u306e\u7bc4\u56f2\u3068\u8a08\u4e0a\u65b9\u6cd5<\/h3>\n<p>\u5fc5\u8981\u7d4c\u8cbb\u306f\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u3067\u3042\u308a\u3001\u57fa\u672c\u7684\u306b\u300c\u6d88\u8017\u54c1\u306a\u3069\u304c\u7d0d\u54c1\u3055\u308c\u305f\u6642\u70b9\u300d\u304a\u3088\u3073\u300c\u5e83\u544a\u5ba3\u4f1d\u306a\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u6642\u70b9\u300d\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e00\u90e8\u4f8b\u5916\u304c\u3042\u308b\u305f\u3081\u3001\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u4fc2\u3059\u308b\u4f8b\u5916\u9805\u76ee\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>(1) \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408<\/h4>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u306f\u571f\u5730\u4ee5\u5916\u306e\u56fa\u5b9a\u8cc7\u7523\uff08\u5efa\u7269\u3001\u81ea\u52d5\u8eca\u306a\u3069\uff09\u3092\u6307\u3057\u3001\u8cfc\u5165\u91d1\u984d\u3092\u4e00\u62ec\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002\u524d\u8ff0\u306e\u901a\u308a\u3001\u8cfc\u5165\u91d1\u984d\u306b\u3064\u3044\u3066\u300c\u6bce\u5e74\u5747\u7b49\u306b\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5b9a\u984d\u6cd5\u300d\u3068\u300c\u8cc7\u7523\u3092\u4f7f\u7528\u3057\u305f\u5e74\u304b\u3089\u6bce\u5012\u3057\u3067\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5b9a\u7387\u6cd5\u300d\u306e2\u30d1\u30bf\u30fc\u30f3\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u6a29\u5229\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/h4>\n<p>\u8cc3\u8cb8\u7269\u4ef6\u306e\u6a29\u5229\u91d1\u3084\u8fd4\u9084\u3055\u308c\u306a\u3044\u6577\u91d1\u30fb\u4fdd\u8a3c\u91d1\u306b\u3064\u3044\u3066\u306f\u652f\u6255\u91d1\u984d\u3092\u4e00\u62ec\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u305a\u3001\u6bce\u5e74\u5747\u7b49\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h4>(3)\u5728\u5eab\u304c\u3042\u308b\u5834\u5408<\/h4>\n<p>\u672a\u8ca9\u58f2\u5206\u306b\u304b\u304b\u308b\u5728\u5eab\u306f\u8cc7\u7523\u4fa1\u5024\u304c\u3042\u308b\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u306f\u300c\u5546\u54c1\u4ed5\u5165\u9ad8\uff0d\u671f\u672b\u5728\u5eab\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"11\">\u81ea\u5b85\u306e\u4e00\u90e8\u3092\u6559\u5ba4\u306b\u4f7f\u7528\u3059\u308b\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u8a08\u4e0a\u65b9\u6cd5<\/h3>\n<p>\u81ea\u5b85\u306e\u4e00\u90e8\u3092\u6559\u5ba4\u306b\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u5bb6\u8cc3\u3084\u6c34\u9053\u5149\u71b1\u8cbb\u306a\u3069\u306e\u8cbb\u7528\u306f\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u7528\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u306b\u533a\u5206\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u3092\u4e8b\u696d\u5272\u5408\uff08\u5168\u4f53\u306e\u3046\u3061\u4e8b\u696d\u7528\u306b\u4f7f\u7528\u3057\u305f\u5272\u5408\uff09\u3067\u6309\u5206\u8a08\u7b97\u3057\u307e\u3059\u3002\u4e8b\u696d\u5272\u5408\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u5bb6\u8cc3\u306a\u3089\u81ea\u5b85\u306e\u3046\u3061\u6559\u5ba4\u30d3\u30b8\u30cd\u30b9\u3067\u4f7f\u7528\u3059\u308b\u9762\u7a4d\u5272\u5408\u3001\u81ea\u52d5\u8eca\u306a\u3089\u4e8b\u696d\u7528\u306b\u4f7f\u7528\u3059\u308b\u8d70\u884c\u8ddd\u96e2\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"12\">\u78ba\u5b9a\u7533\u544a\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u958b\u696d1\u5e74\u76ee\u306e\u78ba\u5b9a\u7533\u544a\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"13\">\u958b\u696d1\u5e74\u76ee\u306e\u5fc5\u8981\u66f8\u985e<\/h3>\n<p>\u958b\u696d1\u5e74\u76ee\u306e\u5834\u5408\u3001\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u4f1a\u793e\u54e1\u6642\u4ee3\u306e\u5e74\u672b\u8abf\u6574\u66f8\u985e\u300d\u304a\u3088\u3073\u300c\u81ea\u55b6\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u300d\u306b\u52a0\u3048\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u632f\u66ff\u7d0d\u7a0e\u4f9d\u983c\u66f8\uff08\u632f\u66ff\u7d0d\u7a0e\u306e\u5e0c\u671b\u8005\u306e\u307f\uff09\u306e\u6e96\u5099\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 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target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm<\/a><\/li>\n<li><a href=\"http:\/\/shinsei.e-kanagawa.lg.jp\/kanagawa\/navi\/procInfo.do?govCode=14000&amp;procCode=229210\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/shinsei.e-kanagawa.lg.jp\/kanagawa\/navi\/procInfo.do?govCode=14000&amp;procCode=229210<\/a><\/li>\n<li><a href=\"http:\/\/www.pref.kanagawa.jp\/zei\/kenzei\/a001\/b004\/documents\/kozinzigyou_zeiritsu.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.pref.kanagawa.jp\/zei\/kenzei\/a001\/b004\/documents\/kozinzigyou_zeiritsu.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/18_19.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/18_19.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf<\/a><br 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