{"id":200389,"date":"2021-03-01T00:00:00","date_gmt":"2021-02-28T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/46033\/"},"modified":"2021-02-26T00:00:00","modified_gmt":"2021-02-26T00:00:00","slug":"46033","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/46033\/","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u7d1b\u5931\u3057\u305f\u3089\u3069\u3046\u3059\u308b?\u95b2\u89a7\u8acb\u6c42\u3068\u958b\u793a\u8acb\u6c42\u3068\u306f"},"content":{"rendered":"<p>\u878d\u8cc7\u3084\u30ed\u30fc\u30f3\u306e\u5951\u7d04\u6642\u306b\u4f7f\u3046\u3053\u3068\u304c\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5b9f\u306f\u7a0e\u52d9\u7f72\u306b\u306f\u3001\u63d0\u51fa\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u300c\u95b2\u89a7\u8acb\u6c42\u300d\u3068\u300c\u958b\u793a\u8acb\u6c42\u300d\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u30022\u3064\u306e\u5185\u5bb9\u306e\u9055\u3044\u3092\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306b\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2 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id=\"03\">\u95b2\u89a7\u8acb\u6c42\u3068\u958b\u793a\u8acb\u6c42\u306e\u9055\u3044<\/h3>\n<p>\u300c\u95b2\u89a7\u8acb\u6c42\u300d\u3068\u306f\u3001\u7a0e\u52d9\u7f72\u3067\u904e\u53bb\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u95b2\u89a7\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u95b2\u89a7\u3057\u305f\u5185\u5bb9\u306f\u30e1\u30e2\u3057\u305f\u308a\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306a\u3069\u3067\u753b\u50cf\u3092\u4fdd\u5b58\u3057\u305f\u308a\u3067\u304d\u307e\u3059\u304c\u3001\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u3082\u3089\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br 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id=\"04\">\u95b2\u89a7\u8acb\u6c42\u3068\u958b\u793a\u8acb\u6c42\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7533\u544a\u66f8<\/h3>\n<p>\u95b2\u89a7\u8acb\u6c42\u30fb\u958b\u793a\u8acb\u6c42\u304c\u3067\u304d\u308b\u7533\u544a\u66f8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u66f8\u9762\u63d0\u51fa\u306e\u307b\u304b\u3001e-Tax\u3067\u63d0\u51fa\u3055\u308c\u305f\u3082\u306e\u3082\u95b2\u89a7\u8acb\u6c42\u30fb\u958b\u793a\u8acb\u6c42\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u7533\u544a\u66f8<\/li>\n<li>\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/li>\n<li>\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8<\/li>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8<\/li>\n<li>\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8<\/li>\n<li>\u9152\u7a0e\u7d0d\u7a0e\u7533\u544a\u66f8<\/li>\n<li>\u9593\u63a5\u8af8\u7a0e\u306b\u4fc2\u308b\u7533\u544a\u66f8<\/li>\n<li>\u5404\u7a2e\u306e\u7533\u8acb\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u5c4a\u51fa\u66f8\u53ca\u3073\u5831\u544a\u66f8\u7b49<\/li>\n<li>\u4e0a\u8a18\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3057\u305f\u66f8\u985e\uff08\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u3084\u53ce\u652f\u5185\u8a33\u66f8\u306a\u3069\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"kyakuchu\">\u203b\u300c\u7533\u544a\u66f8\u300d\u306b\u306f\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u6e05\u7b97\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u9664\u304f\uff09\u306e\u307b\u304b\u3001\u4fee\u6b63\u7533\u544a\u66f8\u3001\u4e2d\u9593\u7533\u544a\u66f8\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u8a02\u6b63\u7533\u544a\u66f8\u3001\u9084\u4ed8\u7533\u544a\u66f8\u3092\u542b\u3080\u3002 <\/div>\n<h2 id=\"05\">\u95b2\u89a7\u8acb\u6c42\u3068\u958b\u793a\u8acb\u6c42\u306e\u624b\u7d9a\u304d<\/h2>\n<p>\u95b2\u89a7\u8acb\u6c42\u3092\u3059\u308c\u3070\u3001\u8acb\u6c42\u3057\u305f\u305d\u306e\u65e5\u306b\u7a0e\u52d9\u7f72\u3067\u7533\u544a\u66f8\u3092\u95b2\u89a7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u958b\u793a\u8acb\u6c42\u306f\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304b\u3089\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u53d7\u3051\u53d6\u308b\u307e\u3067\u65e5\u6570\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u3084\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"06\">\u95b2\u89a7\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3068\u5fc5\u8981\u66f8\u985e<\/h2>\n<p>\u95b2\u89a7\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u306f\u3055\u307b\u3069\u8907\u96d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff081\uff09\u7533\u8acb<\/strong><br 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\/>\n\u305f\u3060\u3057\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u7533\u544a\u66f8\u7b49\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\u300d\u306b\u306f\u300c\u64ae\u5f71\u3057\u305f\u5199\u771f\u306f\u7533\u544a\u66f8\u7b49\u306e\u5185\u5bb9\u78ba\u8a8d\u4ee5\u5916\u3067\u4f7f\u7528\u3057\u306a\u3044\u3053\u3068\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u753b\u50cf\u3092\u6240\u5f97\u8a3c\u660e\u306b\u306f\u4f7f\u3048\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"07\">\u958b\u793a\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3068\u5fc5\u8981\u66f8\u985e<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u3082\u3089\u3046\u958b\u793a\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u306f\u3001\u95b2\u89a7\u8acb\u6c42\u306b\u6bd4\u3079\u3066\u5c11\u3057\u624b\u9593\u304c\u304b\u304b\u308b\u3046\u3048\u3001\u6642\u9593\u3082\u304b\u304b\u308a\u307e\u3059\u3002 <\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff081\uff09\u7533\u8acb<\/strong><br \/>\n\u300c\u4fdd\u6709\u500b\u4eba\u60c5\u5831\u958b\u793a\u8acb\u6c42\u66f8\u300d\u307e\u305f\u306f\u300c\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u958b\u793a\u8acb\u6c42\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u63d0\u51fa\u3059\u308b\u304b\u3001\u90f5\u9001\u3057\u307e\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7533\u544a\u66f8\u306e\u63a7\u3048\u304c\u6b32\u3057\u3044\u5834\u5408\u306f\u300c\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u958b\u793a\u8acb\u6c42\u66f8\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002<br \/>\n\u958b\u793a\u8acb\u6c42\u66f8\u306e\u300c2\u3000\u6c42\u3081\u308b\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u7b49\u300d\u3067\u3001\u7a93\u53e3\u3067\u958b\u793a\u3092\u53d7\u3051\u308b\u304b\u5199\u3057\u3092\u9001\u4ed8\u3057\u3066\u3082\u3089\u3046\u304b\u3092\u9078\u629e\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u65b9\u6cd5\u3092\u6c7a\u3081\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a18\u5165\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u7533\u8acb\u6642\u70b9\u3067\u672a\u5b9a\u306e\u5834\u5408\u306f\u3001\u958b\u793a\u6c7a\u5b9a\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u300c\u4fdd\u6709\u500b\u4eba\u60c5\u5831\u306e\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u7b49\u7533\u51fa\u66f8\u300d\u306b\u8a18\u5165\u3059\u308b\u306e\u3067\u3001\u7a7a\u6b04\u3067\u3082\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u7533\u8acb<br \/>\n\u958b\u793a\u8acb\u6c42\u66f8\u3068\u3068\u3082\u306b\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3068\u3057\u3066\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u3092\u63d0\u793a\u307e\u305f\u306f\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u904b\u8ee2\u514d\u8a31\u8a3c<br \/>\n\u5065\u5eb7\u4fdd\u967a\u8a3c<br \/>\n\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306a\u3069 <br \/>\n\u958b\u793a\u8acb\u6c42\u624b\u6570\u6599\uff08\u78ba\u5b9a\u7533\u544a\u66f81\u4ef6\u306b\u3064\u304d300\u5186\uff09\u3092\u958b\u793a\u8acb\u6c42\u66f8\u306b\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u3059\u308b\u304b\u3001\u73fe\u91d1\u3067\u652f\u6255\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5ff5\u306e\u305f\u3081\u5370\u9451\u3082\u6301\u53c2\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/li>\n<li>\u958b\u793a\u8acb\u6c42\u66f8\u3092\u90f5\u9001<br \/>\n\u4e0a\u8a18\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3068\u4f4f\u6c11\u7968\u306e\u5199\u3057\uff08\u958b\u793a\u8acb\u6c42\u65e5\u524d30\u65e5\u4ee5\u5185\u306b\u4f5c\u6210\u3055\u308c\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3002\u30b3\u30d4\u30fc\u4e0d\u53ef\uff09\u3092\u8acb\u6c42\u66f8\u306b\u6dfb\u3048\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc\u3092\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3068\u3057\u3066\u63d0\u51fa\u3059\u308b\u5834\u5408\u3001\u8868\u9762\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u9762\uff09\u306e\u307f\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n 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\/>\n\u958b\u793a\u306e\u969b\u306b\u306f\u300c\u4fdd\u6709\u500b\u4eba\u60c5\u5831\u306e\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u7b49\u7533\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u958b\u793a\u7533\u8acb\u66f8\u3067\u5e0c\u671b\u3057\u305f\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u3067\u958b\u793a\u3067\u304d\u308b\u65e8\u304c\u958b\u793a\u6c7a\u5b9a\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3082\u3057\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u5834\u5408\u306f\u300c\u4fdd\u6709\u500b\u4eba\u60c5\u5831\u306e\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u7b49\u7533\u51fa\u66f8\u300d\u306f\u63d0\u51fa\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u7533\u8acb\u6642\u70b9\u3067\u958b\u793a\u7533\u8acb\u66f8\u306b\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u3092\u6c7a\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u958b\u793a\u6c7a\u5b9a\u901a\u77e5\u66f8\u306b\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u9078\u629e\u3057\u3001\u300c\u4fdd\u6709\u500b\u4eba\u60c5\u5831\u306e\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u7b49\u7533\u51fa\u66f8\u300d\u306b\u958b\u793a\u306e\u5b9f\u65bd\u65b9\u6cd5\u306a\u3069\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u90f5\u9001\u3067\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u3001\u8fd4\u9001\u7528\u306e\u5207\u624b\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u203b\u4ee3\u7406\u4eba\u3082\u59d4\u4efb\u72b6\u306a\u3069\u3092\u6dfb\u3048\u308b\u3053\u3068\u3067\u958b\u793a\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee3\u7406\u4eba\u304c\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3067\u306f\u306a\u304f\u3001\u4efb\u610f\u4ee3\u7406\u4eba\u3067\u3042\u308b\u5834\u5408\u3001\u958b\u793a\u8acb\u6c42\u3067\u304d\u308b\u306e\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u306e\u307f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"08\">\u307e\u3068\u3081<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u3001\u7a0e\u52d9\u7f72\u306e\u53ce\u53d7\u5370\u304c\u62bc\u3055\u308c\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u306f\u6240\u5f97\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u66f8\u985e\u3067\u3059\u3002\u63d0\u51fa\u6e08\u307f\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5185\u5bb9\u3092\u7a0e\u52d9\u7f72\u3067\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5\u306b\u306f\u3001\u95b2\u89a7\u8acb\u6c42\u3068\u958b\u793a\u8acb\u6c42\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u624b\u5143\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u304c\u6b32\u3057\u3044\u5834\u5408\u306f\u958b\u793a\u8acb\u6c42\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u958b\u793a\u8acb\u6c42\u306b\u3088\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u958b\u793a\u7533\u8acb\uff0d\u958b\u793a\u6c7a\u5b9a\uff0d\u958b\u793a\u5b9f\u65bd\u3068\u624b\u7d9a\u304d\u3092\u7d4c\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u7533\u8acb\u5f53\u65e5\u306b\u306f\u4ea4\u4ed8\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/sonota\/050301\/pdf\/01.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/jimu-unei\/sonota\/050301\/pdf\/01.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/anout\/disclosure\/tetsuzuki-kojinjoho\/03.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/anout\/disclosure\/tetsuzuki-kojinjoho\/03.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/anout\/disclosure\/tetsuzuki-kojinjoho\/pdf\/01.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/anout\/disclosure\/tetsuzuki-kojinjoho\/pdf\/01.pdf<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u878d\u8cc7\u3084\u30ed\u30fc\u30f3\u306e\u5951\u7d04\u6642\u306b\u4f7f\u3046\u3053\u3068\u304c\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5b9f\u306f\u7a0e\u52d9\u7f72\u306b\u306f\u3001\u63d0\u51fa\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u300c\u95b2\u89a7\u8acb\u6c42\u300d\u3068\u300c\u958b\u793a\u8acb\u6c42\u300d\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u30022\u3064\u306e\u5185\u5bb9\u306e\u9055\u3044\u3092\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306b\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 \u305d 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