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\/>\n&nbsp;<\/p>\n<p 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\/>\n&nbsp;<\/p>\n<p 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class=\"calc03\">\u6240\u5f97\u91d1\u984d\uff1d\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb<\/p>\n<h4>(1)\u53ce\u5165\u91d1\u984d<\/h4>\n<p>\u30b5\u30fc\u30d3\u30b9\u696d\u306e\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u6642\u671f\u306f\u539f\u5247\u3001\u7d0d\u54c1\u65e5\u3067\u3059\u3002\u305f\u3060\u3001\u30af\u30e9\u30a6\u30c9\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u3088\u3046\u306b\u691c\u54c1\u5f8c\u306b\u5165\u91d1\u984d\u304c\u78ba\u5b9a\u3059\u308b\u5834\u5408\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u306e\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u6642\u671f\u3068\u540c\u3058\u6271\u3044\u306b\u306a\u308a\u3001\u6b21\u306e\u3044\u308c\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5165\u91d1\u78ba\u5b9a\u984d<\/li>\n<li>\u632f\u8fbc\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408<\/li>\n<\/ul>\n<h4>(2)\u5fc5\u8981\u7d4c\u8cbb<\/h4>\n<p>\u524d\u8ff0\u306e\u30d6\u30ed\u30b0\u53ce\u5165\u3068\u307b\u307c\u540c\u3058\u3067\u3059\u3002<\/p>\n<h2>\u91d1\u878d\u6295\u8cc7\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u91d1\u878d\u6295\u8cc7\u306f\u5728\u5b85\u30d3\u30b8\u30cd\u30b9\u3068\u540c\u3058\u3088\u3046\u306b\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u304c\u3001\u8d64\u5b57\u306b\u306a\u3063\u3066\u3082\u7d66\u4e0e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u308b\u640d\u76ca\u901a\u7b97\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u3068\u306f\uff1f<\/h3>\n<p>\u4eee\u60f3\u901a\u8ca8\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u539f\u5247\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3057\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<p class=\"calc03\">\u6240\u5f97\u91d1\u984d\uff1d\u58f2\u8cb7\u640d\u76ca\uff0d\u5fc5\u8981\u7d4c\u8cbb<\/p>\n<h4>(1)\u58f2\u8cb7\u640d\u76ca<\/h4>\n<p>\u542b\u307f\u640d\u76ca\u304c\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4eee\u60f3\u901a\u8ca8\u3092\u58f2\u5374\u3057\u3066\u521d\u3081\u3066\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u5bfe\u8c61\u306b\u306a\u308a\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u542b\u307f\u640d\u76ca\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>(2)\u5fc5\u8981\u7d4c\u8cbb<\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u8cb7\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u66f8\u7c4d\u3001\u30bb\u30df\u30ca\u30fc\u4ee3\u3068\u305d\u306e\u4ea4\u901a\u8cbb\u3001\u30d1\u30bd\u30b3\u30f3\u4ee3\u306a\u3069\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97\u91d1\u984d\u306f\u4ed6\u306e\u6240\u5f97\u91d1\u984d\u3068\u5408\u7b97\u3055\u308c\u3001\u6240\u5f97\u7a0e\u7387(5\uff05\uff5e45\uff05\u307e\u3067\u306e7\u6bb5\u968e)\u306b\u3088\u3063\u3066\u7a0e\u91d1\u306e\u8ca0\u62c5\u984d\u304c\u9055\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<h3>\u682a\u5f0f\u6295\u8cc7\u306e\u7a0e\u91d1\u3068\u306f\uff1f<\/h3>\n<p>\u682a\u5f0f\u6295\u8cc7\u306e\u7a0e\u91d1\u306f\u8ab2\u7a0e\u3001\u975e\u8ab2\u7a0e\u306b\u5927\u5225\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(1)\u8ab2\u7a0e<\/h4>\n<p>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u6295\u8cc7\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u914d\u5f53\u91d1\u306f\u914d\u5f53\u6240\u5f97\u3001\u682a\u5f0f\u58f2\u8cb7\u76ca\u306f\u5206\u96e2\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u7279\u5b9a\u53e3\u5ea7\u3068\u4e00\u822c\u53e3\u5ea7\u304c\u9078\u629e\u3067\u304d\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<h5>1. \u7279\u5b9a\u53e3\u5ea7<\/h5>\n<p>\u8a3c\u5238\u4f1a\u793e\u304c\u682a\u5f0f\u6295\u8cc7\u306b\u3088\u308b\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3092\u4ee3\u884c\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u914d\u5f53\u91d1\u3084\u682a\u5f0f\u58f2\u8cb7\u76ca\u306b\u5bfe\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u30fb\u306a\u3057\u3092\u9078\u629e\u3067\u304d\u308b\u306e\u304c\u7279\u5fb4\u3067\u3042\u308a\u3001\u53d6\u308a\u6271\u3044\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff1a\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff1a\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/li>\n<\/ul>\n<h5>2. \u4e00\u822c\u53e3\u5ea7<\/h5>\n<p>\u682a\u5f0f\u6295\u8cc7\u306b\u3088\u308b\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3092\u81ea\u5206\u3067\u884c\u3044\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>(2)\u975e\u8ab2\u7a0e<\/h4>\n<p>\u6b63\u5f0f\u540d\u79f0\u306fNISA(\u30cb\u30fc\u30b5\uff1a\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6)\u3067\u3042\u308a\u3001\u6295\u8cc7\u984d\u304c\u5c11\u984d\u306a\u3089\u914d\u5f53\u91d1\u3001\u682a\u5f0f\u58f2\u8cb7\u76ca\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002NISA\u306f3\u7a2e\u985e\u3042\u308a\u3001\u975e\u8ab2\u7a0e\u6295\u8cc7\u67a0\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4e00\u822cNISA\uff1a\u6bce\u5e74120\u4e07\u5186<\/li>\n<li>\u30b8\u30e5\u30cb\u30a2NISA\uff1a\u6bce\u5e7480\u4e07\u5186<\/li>\n<li>\u3064\u307f\u305f\u3066NISA\uff1a\u6bce\u5e7440\u4e07\u5186<\/li>\n<\/ul>\n<h3>FX\u30fb\u5148\u7269\u53d6\u5f15\u306e\u7a0e\u91d1\u3068\u306f\uff1f<\/h3>\n<p>FX\u30fb\u5148\u7269\u53d6\u5f15\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u539f\u5247\u3001\u5206\u96e2\u8ab2\u7a0e\u306e\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4eee\u60f3\u901a\u8ca8\u3068\u307b\u307c\u540c\u3058\u3067\u3059\u304c\u3001\u6240\u5f97\u7a0e\u7387\u306f\u4e00\u5f8b20.315\uff05(\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080)\u3067\u3059\u3002\u307e\u305f\u3001\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u30013\u5e74\u9593\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u6240\u5f97\u533a\u5206\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u7a2e\u985e\u3054\u3068\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8cc3\u8cb8\u7269\u4ef6\u30fb\u6708\u6975\u99d0\u8eca\u5834\u306e\u7a0e\u91d1\u3068\u306f\uff1f<\/h3>\n<p>\u8cc3\u8cb8\u7269\u4ef6\u30fb\u6708\u6975\u99d0\u8eca\u5834\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u8a72\u5f53\u3057\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<p class=\"calc03\">\u6240\u5f97\u91d1\u984d\uff1d\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb\uff0d\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/p>\n<h4>(1)\u53ce\u5165\u91d1\u984d<\/h4>\n<p>\u5bb6\u8cc3\u53ce\u5165\u306f\u3082\u3061\u308d\u3093\u3001\u6577\u91d1\u30fb\u793c\u91d1\u30fb\u4fdd\u8a3c\u91d1\u306a\u3069\u8cc3\u501f\u4eba\u306b\u8fd4\u9084\u3057\u306a\u3044\u91d1\u984d\u306f\u5165\u91d1\u3055\u308c\u305f\u6642\u70b9\u3067\u53ce\u5165\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5951\u7d04\u66f8\u3067\u8fd4\u9084\u3059\u308b\u65e8\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u91d1\u984d\u306f\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>(2)\u5fc5\u8981\u7d4c\u8cbb<\/h4>\n<p>\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3078\u306e\u624b\u6570\u6599\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u4ee3\u306a\u3069\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(3)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/h4>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3068\u300110\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3001\u4e8b\u696d\u7684\u898f\u6a21\u306e\u5834\u5408\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306f65\u4e07\u5186\u306b\u62e1\u5145\u3055\u308c\u307e\u3059\u3002\u4e8b\u696d\u7684\u898f\u6a21\u3068\u306f\u3001\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306f\u304a\u304a\u3080\u306d10\u5ba4\u4ee5\u4e0a\u3001\u72ec\u7acb\u5bb6\u5c4b\u306f\u304a\u304a\u3080\u306d5\u68df\u4ee5\u4e0a\u306e\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6c11\u6cca\u30fb\u30b3\u30a4\u30f3\u30d1\u30fc\u30ad\u30f3\u30b0\u306e\u7a0e\u91d1\u3068\u306f\uff1f<\/h3>\n<p>\u6c11\u6cca\u30fb\u30b3\u30a4\u30f3\u30d1\u30fc\u30ad\u30f3\u30b0\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u539f\u5247\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3057\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<p class=\"calc03\">\u6240\u5f97\u91d1\u984d\uff1d\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb<\/p>\n<p>\u96d1\u6240\u5f97\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u9055\u3044\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u305a\u3001\u8d64\u5b57\u3067\u3082\u640d\u76ca\u901a\u7b97\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5834\u5408\u3001\u4ed6\u306e\u526f\u696d\u3068\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u7d66\u4e0e\u6240\u5f97<\/h3>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u96c7\u7528\u5951\u7d04\u306b\u57fa\u3065\u304f\u305f\u3081\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u52e4\u52d9\u5148\u3068\u540c\u3058\u7d66\u4e0e\u6240\u5f97\u3067\u3059\u3002\u81ea\u5206\u306e\u610f\u601d\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u7a0e\u91d1\u5bfe\u7b56\u306e\u4f59\u5730\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3067\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u7406\u7531\u306f\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306f\u4e59\u6b04\u304c\u9069\u7528\u3055\u308c\u3001\u5929\u5f15\u304d\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u53ce\u5165\u3068\u6bd4\u8f03\u3057\u3066\u591a\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u4e00\u65b9\u3001\u52e4\u52d9\u5148\u306e\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u306f\u7532\u6b04\u304c\u9069\u7528\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u53ce\u5165\u91d1\u984d\u306b\u898b\u5408\u3063\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u7532\u6b04\u3068\u4e59\u6b04\u3092\u6bd4\u8f03\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u4f8b)\u72ec\u8eab\u3067\u6708\u7d6610\u4e07\u5186\u306e\u5834\u5408(\u793e\u4f1a\u4fdd\u967a\u306a\u3057)<\/h4>\n<ul>\n<li>\u7532\u6b04\uff1a720\u5186<\/li>\n<li>\u4e59\u6b04\uff1a3,600\u5186<\/li>\n<\/ul>\n<p>\u4f8b\u306e\u5834\u5408\u3001\u7532\u6b04\u3068\u4e59\u6b04\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u5dee\u306f5\u500d\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u4e00\u90e8\u304c\u9084\u4ed8(\u8fd4\u91d1)\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u61f8\u8cde\u91d1\u30fb\u61f8\u8cde\u54c1\u306b\u3082\u8ab2\u7a0e\u3055\u308c\u308b\uff1f<\/h2>\n<p>\u5404\u5730\u65b9\u306e\u7279\u7523\u7269\u306a\u3069\u306e\u3075\u308b\u3055\u3068\u306e\u7d0d\u7a0e\u306e\u8fd4\u793c\u54c1\u3092\u542b\u3081\u3066\u3001\u61f8\u8cde\u91d1\u30fb\u61f8\u8cde\u54c1\u3082\u91d1\u984d\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u61f8\u8cde\u91d1\u30fb\u61f8\u8cde\u54c1\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u61f8\u8cde\u91d1\u30fb\u61f8\u8cde\u54c1\u306f\u4e00\u6642\u6240\u5f97<\/h3>\n<p>\u61f8\u8cde\u91d1\u30fb\u54c1\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<p class=\"calc03\">\u6240\u5f97\u91d1\u984d\uff1d\u53ce\u5165\u91d1\u984d\uff0d\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\uff0d\u7279\u5225\u63a7\u9664\u984d50\u4e07\u5186<\/p>\n<p>\u3064\u307e\u308a\u3001\u61f8\u8cde\u91d1\u30fb\u61f8\u8cde\u54c1\u306e\u5834\u5408\u306f1\u4eba\u3042\u305f\u308a\u306e\u53ce\u5165\u91d1\u984d\u304c50\u4e07\u5186\u3092\u8d85\u3048\u305f\u3089\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u61f8\u8cde\u91d1\u30fb\u61f8\u8cde\u54c1\u306e\u53d7\u8cde\u8005\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u3001\u7279\u5225\u63a7\u9664\u984d\u306e\u67a0\u306f\u300c50\u4e07\u5186\u00d7\u4eba\u6570\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u4e00\u6642\u6240\u5f97\u306e2\u5206\u306e1\u76f8\u5f53\u984d\u3092\u4ed6\u306e\u6240\u5f97\u91d1\u984d\u3068\u5408\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u61f8\u8cde\u91d1\u30fb\u61f8\u8cde\u54c1\u306e\u53ce\u5165\u91d1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h3>\n<p>\u61f8\u8cde\u91d1\u30fb\u61f8\u8cde\u54c1\u306e\u53ce\u5165\u91d1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u73fe\u91d1\uff1a100\uff05(\u61f8\u8cde\u91d1\u306e\u5168\u984d)<\/li>\n<li>\u4e0b\u8a18\u4ee5\u5916\u306e\u61f8\u8cde\u54c1\uff1a\u61f8\u8cde\u54c1\u306e\u5c0f\u58f2\u8ca9\u58f2\u4fa1\u984d\u306e60\uff05<\/li>\n<li>\u5546\u54c1\u5238\u306e\u5834\u5408\uff1a\u5238\u9762\u984d<\/li>\n<li>\u8cb4\u77f3\u3001\u8cb4\u91d1\u5c5e\u3001\u771f\u73e0\u3001\u3055\u3093\u3054\u3001\u66f8\u753b\u3001\u9aa8\u3068\u3046\u3001\u7f8e\u8853\u5de5\u82b8\u54c1\u306a\u3069\uff1a\u305d\u306e\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u306e\u4fa1\u984d<\/li>\n<\/ul>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u526f\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u9055\u3044\u307e\u3059\u3002\u96d1\u6240\u5f97\u3068\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u6240\u5f97\u5206\u985e\u306e\u9055\u3044\u306f\u3082\u3061\u308d\u3093\u3001\u540c\u3058\u6240\u5f97\u306e\u7a2e\u985e\u3067\u3082\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u6642\u671f\u3084\u7a0e\u7387\u306a\u3069\u306b\u5dee\u304c\u751f\u3058\u307e\u3059\u3002\u526f\u696d\u306e\u7a2e\u985e\u304b\u3089\u81ea\u5206\u306b\u8a72\u5f53\u3059\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u898b\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u8003\u6587\u732e\u30fbURL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1350.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1350.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.chicago.us.emb-japan.go.jp\/nihonnosyakaihosyouseido.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.chicago.us.emb-japan.go.jp\/nihonnosyakaihosyouseido.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nenkin.go.jp\/n_net\/n_net\/manual\/estimatedamount.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nenkin.go.jp\/n_net\/n_net\/manual\/estimatedamount.html<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/05\/01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/05\/01.htm<\/a><\/li>\n<li><a href=\"https:\/\/mercari-love.com\/sikumi\/\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/mercari-love.com\/sikumi\/<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1476.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1476.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.fsa.go.jp\/policy\/nisa2\/about\/index.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.fsa.go.jp\/policy\/nisa2\/about\/index.html<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/m\/taxanswer\/1522.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/m\/taxanswer\/1522.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1523.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1523.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2017\/data\/01-07.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2017\/data\/01-07.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1906.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1906.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/05\/02.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/05\/02.htm<\/a>\uff08\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u905436-20\uff09<\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/36\/07.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/36\/07.htm<\/a>\uff08\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u9054205-9\uff09<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u30e1\u30a4\u30f3\u306e\u4ed5\u4e8b\u306b\u3088\u308b\u53ce\u5165\u3068\u306f\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u30e1\u30a4\u30f3\u306e\u4ed5\u4e8b\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u3066\u3082\u3001\u526f\u696d\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306a\u3069\u306e\u5dee\u304c\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u30df\u30b9\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u526f\u696d\u306e\u7a2e\u985e\u3054\u3068\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002 \u7a0e\u91d1\u9762\u306b\u304a\u3051\u308b\u526f\u696d\u306e\u30e1\u30ea\u30c3 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