{"id":201007,"date":"2018-11-26T00:00:00","date_gmt":"2018-11-25T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/1769\/"},"modified":"2019-03-25T00:00:00","modified_gmt":"2019-03-25T00:00:00","slug":"1769","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/1769\/","title":{"rendered":"\u9752\u8272\u7533\u544a\u3067\u7a0e\u91d1\u3092\u4e0b\u3052\u3088\u3046\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u305f\u3081\u306e\u4ed5\u8a33\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u9752\u8272\u7533\u544a\u3067\u7a0e\u91d1\u3092\u4e0b\u3052\u305f\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u57fa\u3065\u304f\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u4ed5\u8a33\u3092\u77e5\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u304c\u30ab\u30ae\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ed5\u8a33\u306e\u7a2e\u985e\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u3001\u7a0e\u6cd5\u4e0a\u306e\u77e5\u8b58\u304c\u5fc5\u9808\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u305f\u3081\u306e\u4ed5\u8a33\u3092\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u4ed5\u8a33\u306e\u5165\u529b\u3067\u6c7a\u7b97\u66f8\u306f\u81ea\u52d5\u4f5c\u6210\u3067\u304d\u308b<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306b\u6c42\u3081\u3089\u308c\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u4ed5\u8a33\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u81ea\u52d5\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u307e\u3067\u306e\u4e00\u9023\u306e\u4f5c\u696d\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u4ed5\u8a33\u3092\u5165\u529b\u3059\u308b<\/h3>\n<p>\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u306f\u53d6\u5f15\u306e\u4ed5\u8a33\u3092\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002\u53d6\u5f15\u3001\u4ed5\u8a33\u306e\u7a2e\u985e\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u65e5\u5e38\u53d6\u5f15<\/li>\n<li>\u7a0e\u91d1\u306e\u7d0d\u4ed8\u3001\u9084\u4ed8\uff08\u8fd4\u91d1\uff09<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u3001\u9664\u5374\u3001\u58f2\u5374<\/li>\n<li>\u6c7a\u7b97\u4ed5\u8a33<\/li>\n<li>\u73fe\u91d1\u904e\u4e0d\u8db3\u304c\u751f\u3058\u305f\u5834\u5408<\/li>\n<\/ul>\n<h3>\u6c7a\u7b97\u66f8\u304c\u81ea\u52d5\u4f5c\u6210\u3055\u308c\u308b<\/h3>\n<p>\u4ed5\u8a33\u3092\u5165\u529b\u3059\u308b\u3068\u3001\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u91d1\u984d\u304c\u96c6\u8a08\u3055\u308c\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6a5f\u80fd\u306b\u3088\u308a\u52d8\u5b9a\u79d1\u76ee\u306e\u5408\u8a08\u984d\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5404\u9805\u76ee\u306b\u8ee2\u8a18\u3055\u308c\u3001\u6c7a\u7b97\u66f8\u304c\u81ea\u52d5\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u73fe\u91d1\u58f2\u4e0a100\u4e07\u5186\u3092\u4ed5\u8a33\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6a5f\u80fd\u306b\u3088\u308a\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u58f2\u4e0a\u9ad8\u3068\u73fe\u91d1\u306f\u305d\u308c\u305e\u308c100\u4e07\u5186\u5897\u984d\u3055\u308c\u307e\u3059\u3002\u5897\u984d\u5206\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u53cd\u6620\u3055\u308c\u3001\u6240\u5f97\u91d1\u984d\u307e\u3067\u306f\u81ea\u52d5\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h2>\u65e5\u5e38\u53d6\u5f15\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6700\u521d\u306b\u4f1a\u8a08\u30bd\u30d5\u30c8\u3078\u5165\u529b\u3059\u308b\u306e\u304c\u65e5\u5e38\u53d6\u5f15\u306e\u4ed5\u8a33\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u65e5\u5e38\u53d6\u5f15\u306e\u30d1\u30bf\u30fc\u30f3\u5225\u306b\u4ed5\u8a33\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u58f2\u4e0a\u53d6\u5f15\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u58f2\u4e0a\u53d6\u5f15\u306f\u73fe\u91d1\u58f2\u4e0a\u3068\u639b\u58f2\u4e0a\u306b\u5927\u5225\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(1)\u73fe\u91d1\u58f2\u4e0a<\/h4>\n<h5>\u4f8b)\u5c0f\u58f2\u5e97\u304c\u58f2\u4e0a\u306b\u3088\u308a10\u4e07\u5186\u30ec\u30b8\u5165\u91d1\u304c\u3042\u3063\u305f\u5834\u5408<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 170px;\">\u73fe\u91d1<\/td>\n<td style=\"width: 170px;\">10\u4e07\u5186<\/td>\n<td style=\"width: 170px;\">\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"width: 170px;\">10\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u639b\u58f2\u4e0a<\/h4>\n<h5>\u4f8b)\u8cbf\u6613\u696d\u304c\u5f97\u610f\u5148\u306b\u5546\u54c1100\u4e07\u5186\u3092\u639b\u3051\u3067\u8ca9\u58f2\u3057\u305f\u5834\u5408<\/h5>\n<p>1. \u8ca9\u58f2\u3057\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 170px;\">\u58f2\u639b\u91d1<\/td>\n<td style=\"width: 170px;\">100\u4e07\u5186<\/td>\n<td style=\"width: 170px;\">\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"width: 170px;\">100\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2. \u58f2\u4e0a\u4ee3\u91d1\u304c\u666e\u901a\u9810\u91d1\u306b\u5165\u91d1\u3055\u308c\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u4ed5\u5165\u53d6\u5f15\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u4ed5\u5165\u53d6\u5f15\u306f\u73fe\u91d1\u4ed5\u5165\u3068\u639b\u4ed5\u5165\u306b\u5927\u5225\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(1)\u73fe\u91d1\u4ed5\u5165<\/h4>\n<h5>\u4f8b)\u98f2\u98df\u5e97\u304c\u98df\u675050\u4e07\u5186\u3092\u73fe\u91d1\u8cfc\u5165\u3057\u305f\u5834\u5408<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u4ed5\u5165<\/td>\n<td>50\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>50\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u639b\u4ed5\u5165<\/h4>\n<h5>\u4f8b)\u96fb\u6280\u90e8\u54c1\u306e\u5546\u793e\u304c\u5546\u54c1500\u4e07\u5186\u3092\u639b\u3051\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408<\/h5>\n<p>1. \u8cfc\u5165\u3057\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u4ed5\u5165<\/td>\n<td>500\u4e07\u5186<\/td>\n<td>\u8cb7\u639b\u91d1<\/td>\n<td>500\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2. \u5f53\u5ea7\u9810\u91d1\u3067\u652f\u6255\u3063\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u8cb7\u639b\u91d1<\/td>\n<td>500\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>500\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u65c5\u8cbb\u4ea4\u901a\u8cbb\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u4e8b\u696d\u6d3b\u52d5\u306b\u304a\u3044\u3066\u51fa\u5f35\u306a\u3069\u306e\u79fb\u52d5\u306f\u6b20\u304b\u305b\u306a\u3044\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u65c5\u8cbb\u4ea4\u901a\u8cbb\u306e\u4ed5\u8a33\u3092\u30d1\u30bf\u30fc\u30f3\u3054\u3068\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u73fe\u91d1\u9810\u91d1\u6255\u3044\u3092\u3057\u305f\u5834\u5408<\/h4>\n<h5>\u4f8b)\u96fb\u8eca\u4ee3300\u5186\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td>300\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>300\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u96fb\u5b50\u30de\u30cd\u30fc\u3067\u8ca0\u62c5\u3059\u308b\u5834\u5408<\/h4>\n<h5>1. \u96fb\u5b50\u30de\u30cd\u30fc\u306b\u30c1\u30e3\u30fc\u30b81,000\u5186\u3092\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u9810\u3051\u91d1<\/td>\n<td>1,000\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>1,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>2. \u96fb\u5b50\u30de\u30cd\u30fc\u3067\u30bf\u30af\u30b7\u30fc\u4ee3700\u5186\u3092\u8ca0\u62c5\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td>700\u5186<\/td>\n<td>\u9810\u3051\u91d1<\/td>\n<td>700\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u5e74\u672b\u6b8b\u9ad8\u304b\u3089\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3092\u9006\u7b97\u3059\u308b\u5834\u5408\u306f\u6b21\u306e\u4ed5\u8a33\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<h5>1. \u96fb\u5b50\u30de\u30cd\u30fc\u306b\u30c1\u30e3\u30fc\u30b81,000\u5186\u3092\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td>1,000\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>1,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>2. \u96fb\u5b50\u30de\u30cd\u30fc\u3067\u30bf\u30af\u30b7\u30fc\u4ee3700\u5186\u3092\u8ca0\u62c5\u3057\u305f\u6642\u70b9<\/h5>\n<p>\u4ed5\u8a33\u306a\u3057<\/p>\n<h5>3. \u96fb\u5b50\u30de\u30cd\u30fc\u306e\u5e74\u672b\u6b8b\u9ad8\u304c300\u5186\u3068\u78ba\u5b9a\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u9810\u3051\u91d1<\/td>\n<td>300\u5186<\/td>\n<td>\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td>300\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(3)\u4e8b\u696d\u4e3b\u304c\u30dd\u30b1\u30c3\u30c8\u30de\u30cd\u30fc\u3067\u99d0\u8eca\u5834\u4ee3200\u5186\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td>200\u5186<\/td>\n<td>\u4e8b\u696d\u4e3b\u501f<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u8eca\u691c\u4ee3\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u8eca\u691c\u4ee3\u306e\u5185\u8a33\u306f\u7a0e\u91d1\u3001\u4fdd\u967a\u6599\u3001\u6574\u5099\u8cbb\u7528\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308a\u3001\u4ed5\u8a33\u304c\u5c11\u3057\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u4f8b)\u8eca\u691c\u4ee310\u4e07\u5186\u3092\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6255\u3044\u3057\u305f\u5834\u5408<\/h4>\n<h5>(1)\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6255\u3044\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u4fee\u7e55\u8cbb<\/td>\n<td>3\u4e075,000\u5186<\/td>\n<td rowspan=\"5\">\u672a\u6255\u91d1<\/td>\n<td rowspan=\"5\">10\u4e07\u5186<\/td>\n<td>\u6574\u5099\u30fb\u4fee\u7e55\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u4fee\u7e55\u8cbb<\/td>\n<td>2\u4e074,000\u5186<\/td>\n<td>\u4ee3\u884c\u624b\u6570\u6599<\/td>\n<\/tr>\n<tr>\n<td>\u640d\u5bb3\u4fdd\u967a\u6599<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr>\n<td>\u79df\u7a0e\u516c\u8ab2<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u79df\u7a0e\u516c\u8ab2<\/td>\n<td>1,000\u5186<\/td>\n<td>\u5370\u7d19\u30fb\u8a3c\u7d19\u4ee3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>(2)\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5f15\u304d\u843d\u3068\u3057\u304c\u3042\u3063\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u91d1<\/td>\n<td>10\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u9810\u308a\u91d1\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u9810\u308a\u91d1\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u5f93\u696d\u54e1\u304b\u3089\u9810\u304b\u3063\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306b\u7528\u3044\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3001\u7d66\u4e0e30\u4e07\u5186\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e1\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e5,000\u5186\u3001\u793e\u4f1a\u4fdd\u967a\u65993\u4e07\u5186\u3092\u5929\u5f15\u304d\u3057\u3066\u652f\u6255\u3063\u305f\u5834\u5408<\/p>\n<h4>(1)\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u7d66\u4e0e\u8cc3\u91d1<\/td>\n<td rowspan=\"2\">30\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>25\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u9810\u308a\u91d1<\/td>\n<td>4\u4e075000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3057\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u9810\u308a\u91d1<\/td>\n<td>1\u4e075,000\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>1\u4e075,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(3)\u793e\u4f1a\u4fdd\u967a\u65996\u4e07\u5186\u304c\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u798f\u5229\u539a\u751f\u8cbb<\/td>\n<td>3\u4e07\u5186<\/td>\n<td rowspan=\"2\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td rowspan=\"2\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u9810\u308a\u91d1<\/td>\n<td>3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u4fdd\u967a\u6599\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u4fdd\u967a\u6599\u306f\u751f\u547d\u4fdd\u967a\u3068\u640d\u5bb3\u4fdd\u967a\u306b\u3088\u3063\u3066\u4ed5\u8a33\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u751f\u547d\u4fdd\u967a<\/h4>\n<p>\u4f8b)\u4e8b\u696d\u4e3b\u306e\u751f\u547d\u4fdd\u967a\u65992\u4e07\u5186\u3092\u4e8b\u696d\u7528\u306e\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u305f\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u4e8b\u696d\u4e3b\u8cb8<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u640d\u5bb3\u4fdd\u967a<\/h4>\n<p>\u4f8b)\u55b6\u696d\u8eca\u306b\u4fc2\u308b\u640d\u5bb3\u4fdd\u967a\u65992\u4e07\u5186\u3092\u4e8b\u696d\u7528\u306e\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u305f\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u640d\u5bb3\u4fdd\u967a\u6599<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u5229\u606f\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u9810\u91d1\u306b\u5bfe\u3059\u308b\u5229\u606f\u306e\u53d7\u3051\u53d6\u308a\u5206\u306f\u5229\u5b50\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6cd5\u4eba\u3068\u4ed5\u8a33\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u53d7\u53d6\u5229\u606f8\u5186\u304c\u5b9a\u671f\u9810\u91d1\u306b\u5165\u91d1\u3055\u308c\u305f\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u5b9a\u671f\u9810\u91d1<\/td>\n<td>8\u5186<\/td>\n<td>\u4e8b\u696d\u4e3b\u501f<\/td>\n<td>8\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u7a0e\u91d1\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u7a0e\u91d1\u306e\u4ed5\u8a33\u306f\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u7a0e\u76ee\u3054\u3068\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3001\u9084\u4ed8\u306f\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u4fc2\u306a\u3044\u305f\u3081\u3001\u4ed6\u306e\u7a0e\u91d1\u3068\u4ed5\u8a33\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u7533\u544a\u6240\u5f97\u7a0e20\u4e07\u5186\u3092\u7d0d\u4ed8\u3057\u305f\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u4e8b\u696d\u4e3b\u8cb8<\/td>\n<td>20\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>20\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u4e00\u90e8\u3067\u3042\u308b10\u4e07\u5186\u304c\u9084\u4ed8\u3055\u308c\u305f\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>10\u4e07\u5186<\/td>\n<td>\u4e8b\u696d\u4e3b\u501f<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(3)\u4e8b\u696d\u4e3b\u306e\u539f\u7a3f\u659920\u4e07\u5186\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e2\u4e07\u5186\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u5165\u91d1\u3055\u308c\u305f\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>18\u4e07\u5186<\/td>\n<td rowspan=\"2\">\u58f2\u4e0a\u9ad8<\/td>\n<td rowspan=\"2\">20\u4e07\u5186<\/td>\n<td>\u5165\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td>\u4e8b\u696d\u4e3b\u8cb8<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2015\/pdf\/42.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2015\/pdf\/42.pdf<\/a>\uff08P12\uff09<\/div>\n<h3>\u4e8b\u696d\u7a0e\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u4e8b\u696d\u7a0e\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u4e8b\u696d\u7a0e8\u4e07\u5186\u3092\u7d0d\u4ed8\u3057\u305f\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u79df\u7a0e\u516c\u8ab2<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>8\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u8ce6\u8ab2\u3055\u308c\u305f\u6642\u70b9\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u56fa\u5b9a\u8cc7\u7523\u7a0e24\u4e07\u5186\u306e\u901a\u77e5\u66f8\u304c\u5c4a\u3044\u305f\u5834\u5408<\/p>\n<h4>(1)24\u4e07\u5186\u306e\u3046\u3061\u3001\u7b2c1\u671f\u56fa\u5b9a\u8cc7\u7523\u7a0e6\u4e07\u5186\u3092\u7d0d\u4ed8\u3057\u305f\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u79df\u7a0e\u516c\u8ab2<\/td>\n<td>24\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>6\u4e07\u5186<\/td>\n<td>\u7b2c1\u671f\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td>\u672a\u6255\u91d1<\/td>\n<td>18\u4e07\u5186<\/td>\n<td>\u7b2c2\uff5e4\u671f\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u7b2c2\u671f\u56fa\u5b9a\u8cc7\u7523\u7a0e6\u4e07\u5186\u3092\u7d0d\u4ed8\u3057\u305f\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u91d1<\/td>\n<td>6\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm<\/a>\uff082\u2003\u79df\u7a0e\u516c\u8ab2\u306e\u640d\u91d1\u7b97\u5165\u6642\u671f\u3092\u53c2\u7167\uff09<\/div>\n<h3>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u6c7a\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u304c\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u542b\u3081\u308b\u5834\u5408\u306f\u7a0e\u8fbc\u7d4c\u7406\u3001\u542b\u3081\u306a\u3044\u5834\u5408\u306f\u7a0e\u629c\u7d4c\u7406\u3067\u4ed5\u8a33\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u7a0e\u629c\u4fa1\u683c100\u4e07\u5186\u306e\u5546\u54c1\u3092\u639b\u3067\u8ca9\u58f2\u3057\u305f\u5834\u5408<\/p>\n<h4>(1)\u7a0e\u8fbc\u7d4c\u7406<\/h4>\n<p>1. \u8ca9\u58f2\u3057\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>108\u4e07\u5186<\/td>\n<td>\u58f2\u4e0a\u9ad8<\/td>\n<td>108\u4e07\u5186<\/td>\n<td>\u6d88\u8cbb\u7a0e8\u4e07\u5186\u3092\u52a0\u7b97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2. \u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e8\u4e07\u5186\u3092\u7d0d\u4ed8\u3057\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u79df\u7a0e\u516c\u8ab2<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u7a0e\u629c\u7d4c\u7406<\/h4>\n<p>1. \u8ca9\u58f2\u3057\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u58f2\u639b\u91d1<\/td>\n<td rowspan=\"2\">108\u4e07\u5186<\/td>\n<td>\u58f2\u4e0a\u9ad8<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u7a0e\u629c\u4fa1\u683c\u3092\u8a08\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>\u6d88\u8cbb\u7a0e\u5206\u3092\u5225\u5efa\u8868\u793a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2. \u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e8\u4e07\u5186\u3092\u7d0d\u4ed8\u3057\u305f\u6642\u70b9<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u4eee\u53d7\u6d88\u8cbb\u7a0e<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>\u6240\u5f97\u91d1\u984d\u306b\u5f71\u97ff\u3057\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u56fa\u5b9a\u8cc7\u7523\u306b\u307e\u3064\u308f\u308b\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u4e8b\u696d\u6d3b\u52d5\u3067\u306f\u65e5\u5e38\u53d6\u5f15\u4ee5\u5916\u306b\u3082\u5358\u767a\u3067\u591a\u984d\u306e\u652f\u51fa\u3092\u3057\u307e\u3059\u3002\u4ee3\u8868\u4f8b\u304c\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u306b\u307e\u3064\u308f\u308b\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u9752\u8272\u7533\u544a\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u304c30\u4e07\u5186\u4ee5\u4e0a\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u4e00\u62ec\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)120\u4e07\u5186\u306e\u55b6\u696d\u8eca\u3092\u73fe\u91d1\u9810\u91d1\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td>120\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>120\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u56fa\u5b9a\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u3092\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\uff08\u539f\u5247\u3001\u89e3\u7d04\u3067\u304d\u306a\u3044\u30ea\u30fc\u30b9\uff09\u306b\u3088\u308a\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u4ed5\u8a33\u306f2\u30d1\u30bf\u30fc\u30f3\u3042\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)120\u4e07\u5186\u306e\u55b6\u696d\u8eca\u3092\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u3088\u308a\u4f7f\u7528\u3059\u308b\u5834\u5408<\/p>\n<h4>(1)\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td rowspan=\"2\">120\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>\u7b2c1\u56de\u76ee\u306e\u30ea\u30fc\u30b9\u6599<\/td>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u91d1<\/td>\n<td>118\u4e07\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u50b5\u52d9\u6b8b\u9ad8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u30ea\u30fc\u30b9\u6599\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u30ea\u30fc\u30b9\u6599<\/td>\n<td>120\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>\u7b2c1\u56de\u76ee\u306e\u30ea\u30fc\u30b9\u6599<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u56fa\u5b9a\u8cc7\u7523\u3092\u9664\u5374\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u5374\u306b\u307e\u3064\u307e\u308b\u8cbb\u7528\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3053\u308c\u306f\u5f8c\u8ff0\u3059\u308b\u58f2\u5374\u3057\u305f\u5834\u5408\u3068\u306e\u9055\u3044\u3067\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u672a\u511f\u5374\u6b8b\u9ad8\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u3046\u3061\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3055\u308c\u3066\u3044\u306a\u3044\u91d1\u984d\uff0930\u4e07\u5186\u306e\u55b6\u696d\u8eca\u3092\u9664\u5374\u3057\u305f\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d<\/td>\n<td>30\u4e07\u5186<\/td>\n<td>\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td>30\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u56fa\u5b9a\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u640d\u76ca\u306f\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u524d\u8ff0\u306e\u9664\u5374\u3057\u305f\u5834\u5408\u3068\u306f\u4ed5\u8a33\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u672a\u511f\u5374\u6b8b\u9ad830\u4e07\u5186\u306e\u55b6\u696d\u8eca\u3092\u4e0b\u53d6\u308a\u4fa1\u683c3\u4e07\u5186\u3067\u51e6\u5206\u3057\u305f\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>3\u4e07\u5186<\/td>\n<td rowspan=\"2\">\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td rowspan=\"2\">30\u4e07\u5186<\/td>\n<td>\u4e0b\u53d6\u308a\u4fa1\u683c<\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d<\/td>\n<td>27\u4e07\u5186<\/td>\n<td>\u58f2\u5374\u640d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u6c7a\u7b97\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u6700\u7d42\u5229\u76ca\u3092\u78ba\u5b9a\u3055\u305b\u308b\u305f\u3081\u306b\u6c7a\u7b97\u4ed5\u8a33\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u304a\u3082\u306a\u6c7a\u7b97\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u91d1\u984d\u3092\u7a0e\u6cd5\u4e0a\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3067\u3042\u308b\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u55b6\u696d\u8eca\u306b\u3064\u3044\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u309220\u4e07\u5186\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>20\u4e07\u5186<\/td>\n<td>\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td>20\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u6577\u91d1\u30fb\u4fdd\u8a3c\u91d1\u306b\u307e\u3064\u308f\u308b\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u8cc3\u8cb8\u7269\u4ef6\u306e\u6577\u91d1\u3001\u4fdd\u8a3c\u91d1\u306e\u3046\u3061\u3001\u5bb6\u4e3b\u306b\u8fd4\u9084\u3057\u306a\u3044\u90e8\u5206\u306e\u91d1\u984d\u306f\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u3001\u539f\u5247\u3001\u5951\u7d04\u671f\u9593\u306b\u5fdc\u3058\u3066\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4f8b)1\u6708\u4e2d\u306b\u5951\u7d04\u671f\u95933\u5e74\u306e\u8cc3\u8cb8\u7269\u4ef6\u306e\u6577\u91d190\u4e07\u5186\uff08\u5168\u984d\u8fd4\u9084\u3055\u308c\u306a\u3044\u91d1\u984d\uff09\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/p>\n<h4>(1)\u652f\u6255\u3063\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td>\n<td>90\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>90\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u6c7a\u7b97\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u4fee\u7e55\u8cbb<\/td>\n<td>30\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>30\u4e07\u5186<\/td>\n<td>1\u5e74\u5206\u306e30\u4e07\u5186\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u672a\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u5951\u7d04\u306b\u57fa\u3065\u304d\u7d99\u7d9a\u3057\u3066\u5f79\u52d9\uff08\u30b5\u30fc\u30d3\u30b9\uff09\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u672a\u6255\u3044\u91d1\u984d\u306b\u3064\u3044\u3066\u672a\u6255\u8cbb\u7528\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)12\u6708\u4e2d\u306b\u6c34\u9053\u5149\u71b1\u8cbb1\u4e07\u5186\u3092\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6255\u3044\u3057\u305f\u5834\u5408<\/p>\n<h4>(1)12\u6708\u4e2d\u306e\u8acb\u6c42\u984d\u304c1\u4e07\u5186\u3068\u78ba\u5b9a\u3057\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u6c34\u9053\u5149\u71b1\u8cbb<\/td>\n<td>1\u4e07\u5186<\/td>\n<td>\u672a\u6255\u8cbb\u7528<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5f15\u304d\u843d\u3068\u3057\u304c\u3042\u3063\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u8cbb\u7528<\/td>\n<td>1\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"kanren\"><a href=\"http:\/\/www.kzei.or.jp\/contents\/account_title\/2012\/10\/post-42.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.kzei.or.jp\/contents\/account_title\/2012\/10\/post-42.html<\/a><\/div>\n<h3>\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u5951\u7d04\u306b\u57fa\u3065\u304d\u7d99\u7d9a\u3057\u3066\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u65e2\u306b\u652f\u6255\u3063\u305f\u304c\u3044\u307e\u3060\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3082\u306e\u306b\u4fc2\u308b\u8cbb\u7528\u304c\u524d\u6255\u8cbb\u7528\u3067\u3042\u308a\u30011\u5e74\u3092\u8d85\u3048\u308b\u306e\u304c\u9577\u671f\u524d\u6255\u8cbb\u7528\u3067\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)1\u6708\u4e2d\u306b\u8fd4\u6e08\u671f\u95935\u5e74\u9593\u306e\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u4fe1\u7528\u4fdd\u8a3c\u659925\u4e07\u5186\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408<\/p>\n<h4>(1)\u878d\u8cc7\u3092\u53d7\u3051\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>475\u4e07\u5186<\/td>\n<td rowspan=\"2\">\u501f\u5165\u91d1<\/td>\n<td rowspan=\"2\">500\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td>\n<td>25\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u6c7a\u7b97\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u5229\u5b50\u5272\u5f15\u6599<\/td>\n<td>5\u4e07\u5186<\/td>\n<td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td>\n<td>5\u4e07\u5186<\/td>\n<td>1\u5e74\u5206\u306e5\u4e07\u5186\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u68da\u5378\u8cc7\u7523\u306b\u307e\u3064\u308f\u308b\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u5e74\u521d\u3068\u5e74\u672b\u306b\u5728\u5eab\u304c\u3042\u308b\u9650\u308a\u3001\u5e74\u9593\u306e\u4ed5\u5165\u91d1\u984d\u3068\u58f2\u4e0a\u539f\u4fa1\u306f\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\uff12\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4e00\u81f4\u3055\u305b\u308b\u305f\u3081\u306b\u68da\u5378\u8cc7\u7523\u306e\u6c7a\u7b97\u4ed5\u8a33\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u5728\u5eab\u304c\u5e74\u521d100\u4e07\u5186\u3001\u5e74\u672b120\u4e07\u5186\u306e\u5834\u5408<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 124.417px;\">\u501f\u65b9<\/th>\n<th style=\"width: 75.2833px;\">\u91d1\u984d<\/th>\n<th style=\"width: 111.383px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 74.2667px;\">\u91d1\u984d<\/th>\n<th style=\"width: 198.65px;\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 124.417px;\">\u671f\u9996\u5546\u54c1(\u88fd\u54c1)\u68da\u5378\u9ad8<\/td>\n<td style=\"width: 75.2833px;\">100\u4e07\u5186<\/td>\n<td style=\"width: 111.383px;\">\u68da\u5378\u8cc7\u7523<\/td>\n<td style=\"width: 74.2667px;\">100\u4e07\u5186<\/td>\n<td style=\"width: 198.65px;\">\u5e74\u521d\u306e\u5728\u5eab100\u4e07\u5186\u3092\u58f2\u4e0a\u539f\u4fa1\u306b\u52a0\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 124.417px;\">\u68da\u5378\u8cc7\u7523<\/td>\n<td style=\"width: 75.2833px;\">120\u4e07\u5186<\/td>\n<td style=\"width: 111.383px;\">\u671f\u672b\u5546\u54c1(\u88fd\u54c1)\u68da\u5378\u9ad8<\/td>\n<td style=\"width: 74.2667px;\">120\u4e07\u5186<\/td>\n<td style=\"width: 198.65px;\">\u5e74\u672b\u306e\u5728\u5eab100\u4e07\u5186\u3092\u58f2\u4e0a\u539f\u4fa1\u304b\u3089\u6e1b\u7b97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u73fe\u91d1\u904e\u4e0d\u8db3\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u7d39\u4ecb<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u30ec\u30b8\u306e\u73fe\u91d1\u9810\u91d1\u306a\u3069\u4e8b\u696d\u7528\u8cc7\u91d1\u304c\u5e33\u7c3f\u4e0a\u306e\u6b8b\u9ad8\u3088\u308a\u591a\u3044\u307e\u305f\u306f\u5c11\u306a\u3044\u5834\u5408\u3001\u73fe\u91d1\u9810\u91d1\u904e\u4e0d\u8db3\u306e\u4ed5\u8a33\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f8b)\u30ec\u30b8\u306e\u73fe\u91d1\u9810\u91d1\u6b8b\u9ad8\u304c1\u4e07\u5186\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<h4>(1)\u6b8b\u9ad8\u4e0d\u8db3\u3092\u628a\u63e1\u3057\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1\u904e\u4e0d\u8db3<\/td>\n<td>1\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u6b8b\u9ad8\u4e0d\u8db3\u306e\u539f\u56e0\u304c\u6d88\u8017\u54c1\u8cfc\u5165\u306e\u8a18\u5e33\u3082\u308c\u3068\u767a\u899a\u3057\u305f\u6642\u70b9<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u6d88\u8017\u54c1\u8cbb<\/td>\n<td>1\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1\u904e\u4e0d\u8db3<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(3)\u5e74\u672b\u307e\u3067\u6b8b\u9ad8\u4e0d\u8db3\u306e\u539f\u56e0\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408<\/h4>\n<table>\n<tbody>\n<tr>\n<th style=\"width: 170px;\">\u501f\u65b9<\/th>\n<th style=\"width: 170px;\">\u91d1\u984d<\/th>\n<th style=\"width: 170px;\">\u8cb8\u65b9<\/th>\n<th style=\"width: 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class=\"ttl-sankou\">\u53c2\u8003\u6587\u732e\u30fbURL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/h28\/10.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/h28\/10.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2015\/pdf\/42.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2015\/pdf\/42.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm<\/a><\/li>\n<li><a href=\"http:\/\/www.kzei.or.jp\/contents\/account_title\/\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.kzei.or.jp\/contents\/account_title\/<\/a><\/li>\n<li><a href=\"http:\/\/www.shokonet.or.jp\/aoiro\/kawaminami\/bunrui.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.shokonet.or.jp\/aoiro\/kawaminami\/bunrui.html<\/a><\/li>\n<li><a href=\"http:\/\/www.officekuma.jp\/variety\/kaikeigensoku.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.officekuma.jp\/variety\/kaikeigensoku.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/m\/taxanswer\/1310.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/m\/taxanswer\/1310.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/09\/01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/09\/01.htm<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u9752\u8272\u7533\u544a\u3067\u7a0e\u91d1\u3092\u4e0b\u3052\u305f\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u57fa\u3065\u304f\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u4ed5\u8a33\u3092\u77e5\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u304c\u30ab\u30ae\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ed5\u8a33\u306e\u7a2e\u985e\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u3001\u7a0e\u6cd5\u4e0a\u306e\u77e5\u8b58\u304c\u5fc5\u9808\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u305f\u3081\u306e\u4ed5\u8a33\u3092\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002 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