{"id":136293,"date":"2017-10-26T10:14:32","date_gmt":"2017-10-26T01:14:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=136293"},"modified":"2018-04-20T14:40:25","modified_gmt":"2018-04-20T05:40:25","slug":"corporation-article-579","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-579\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3010\u7b2c20\u56de\u3011\u300c\u5225\u886813\uff08\uff15\uff09\u3000\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u3008\u305d\u306e\uff11\u3009"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #483d8b;\">\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009<\/span><br \/>\n<span style=\"font-size: 28px;\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/span>\u306e\u66f8\u304d\u65b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c20\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c<strong>\u5225\u886813\uff08\uff15\uff09\u3000\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong>\u300d<br \/>\n\u3008\u305d\u306e\uff11\u3009<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u83ca\u5730\u3000\u5eb7\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u3046\u3061\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5909\u66f4\u3082\u3057\u304f\u306f\u65b0\u305f\u306b\u8ffd\u52a0\u3068\u306a\u3063\u305f\u69d8\u5f0f\u3001\u5b9f\u52d9\u66f8\u7c4d\u3078\u306e\u63b2\u8f09\u983b\u5ea6\u304c\u4f4e\u3044\u69d8\u5f0f\u7b49\u3092\u4e2d\u5fc3\u306b\u3001\u7c21\u7d20\u306a\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u8a18\u8f09\u4f8b\u3068\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3044\u308f\u3086\u308b\u5727\u7e2e\u8a18\u5e33\u306e\u7279\u4f8b\u306e\u3046\u3061\u3001\u5b9f\u52d9\u3067\u6bd4\u8f03\u7684\u4f7f\u7528\u3055\u308c\u308b\u983b\u5ea6\u304c\u9ad8\u304f\u3001\u304b\u3064\u5e73\u621029\u5e74\u5ea6\u306b\u304a\u3044\u3066\u6539\u6b63\u304c\u3042\u3063\u305f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/13_05.pdf\" target=\"_blank\">\u5225\u886813\uff08\uff15\uff09\u3000\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d\u3092\u63a1\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u3053\u306e\u5225\u8868\u306f\u3001\u6cd5\u4eba\u304c\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c65\u6761\u306e\uff17\u304b\u3089\u7b2c65\u6761\u306e\uff19\u307e\u3067\uff08\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u7b49\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u672c\u5236\u5ea6\u306f\u3001\u3044\u308f\u3086\u308b<strong>\u5727\u7e2e\u8a18\u5e33<\/strong>\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u306e\u3046\u3061\u3001<strong>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u7279\u4f8b<\/strong>\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u304c\u3001\u305d\u306e\u6240\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u4ee5\u5916\u306e\u7279\u5b9a\u306e\u8cc7\u7523\uff08\u8b72\u6e21\u8cc7\u7523\uff09\u3092\u8b72\u6e21\u3057\u3001\u8b72\u6e21\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7279\u5b9a\u306e\u8cc7\u7523\uff08\u8cb7\u63db\u8cc7\u7523\uff09\u3092\u53d6\u5f97\u3057\u3001\u304b\u3064\u3001\u53d6\u5f97\u306e\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u53c8\u306f\u4f9b\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u8cb7\u63db\u8cc7\u7523\u306b\u3064\u3044\u3066\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u5e33\u7c3f\u4fa1\u984d\u3092\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u6e1b\u984d\u3059\u308b\u306a\u3069\u306e\u4e00\u5b9a\u306e\u65b9\u6cd5\u3067\u7d4c\u7406\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u6e1b\u984d\u3057\u305f\u91d1\u984d\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u8cb7\u63db\u3048\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c65\u6761\u306e\uff17\u7b2c\uff11\u9805\u5404\u53f7\u306b\u8a73\u3057\u304f\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u7a2e\u985e\u306e\u6982\u7565\u3092\u793a\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<!--more--><br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffffff;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5bfe\u8c61\u3068\u306a\u308b\u8cb7\u63db\u3048\u3009<\/strong>\uff08\u62ec\u5f27\u5185\u306f\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u5f8c\u306e\u53f7\u6570\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u571f\u5730\u7b49\u3001\u5efa\u7269\u306e\u65e2\u6210\u5e02\u8857\u5730\u7b49\u306e\u5185\u304b\u3089\u5916\u3078\u306e\u8cb7\u63db\u3048<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5e02\u8857\u5316\u533a\u57df\u53c8\u306f\u65e2\u6210\u5e02\u8857\u5730\u7b49\u306e\u5185\u304b\u3089\u5916\u3078\u306e\u8fb2\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u5ec3\u6b62\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u822a\u7a7a\u6a5f\u9a12\u97f3\u969c\u5bb3\u533a\u57df\u306e\u5185\u304b\u3089\u5916\u3078\u306e\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u2461\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u904e\u758e\u5730\u57df\u306e\u5916\u304b\u3089\u5185\u3078\u306e\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u2462\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u90fd\u5e02\u6a5f\u80fd\u8a98\u5c0e\u533a\u57df\u306e\u5916\u304b\u3089\u5185\u3078\u306e\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u2463\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2465<\/span>\u3000\u65e2\u6210\u5e02\u8857\u5730\u7b49\u5185\u3067\u306e\u571f\u5730\u306e\u8a08\u753b\u7684\u30fb\u52b9\u7387\u7684\u5229\u7528\u306b\u8cc7\u3059\u308b\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u2464\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2466<\/span>\u3000\u8fb2\u7528\u5730\u533a\u57df\u5185\u306e\u8fb2\u5730\u7b49\u306e\u96c6\u7a4d\u306e\u305f\u3081\u306e\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u5ec3\u6b62\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2467<\/span>\u3000\u9632\u707d\u518d\u958b\u767a\u4fc3\u9032\u5730\u533a\u306e\u3046\u3061\u5371\u967a\u5bc6\u96c6\u5e02\u8857\u5730\u5185\u306b\u304a\u3051\u308b\u9632\u707d\u8857\u533a\u6574\u5099\u4e8b\u696d\u306b\u95a2\u3059\u308b\u90fd\u5e02\u8a08\u753b\u306b\u57fa\u3065\u304f\u571f\u5730\u7b49\u306e\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u2465\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2468<\/span>\u3000\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u571f\u5730\u7b49\u3001\u5efa\u7269\u53c8\u306f\u69cb\u7bc9\u7269\u304b\u3089\u56fd\u5185\u306b\u3042\u308b\u571f\u5730\u7b49\u3001\u5efa\u7269\u82e5\u3057\u304f\u306f\u69cb\u7bc9\u7269\u53c8\u306f\u9244\u9053\u4e8b\u696d\u7528\u8eca\u4e21\u904b\u642c\u5177\u3078\u306e\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u2466\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2469<\/span>\u3000\u65e5\u672c\u8239\u8236\u304b\u3089\u74b0\u5883\u8ca0\u8377\u4f4e\u6e1b\u306b\u8cc7\u3059\u308b\u65e5\u672c\u8239\u8236\u3078\u306e\u8cb7\u63db\u3048\u3000<span style=\"color: #b22222;\">\uff08\u6539\u6b63\u5f8c\u306f\u2467\uff09<\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5f93\u6765\u9069\u7528\u671f\u9650\u3068\u3055\u308c\u3066\u3044\u305f\u5e73\u621029\u5e74\uff13\u670831\u65e5\u304c\u5e73\u621032\u5e74\uff13\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u4e0a\u8a18<strong><span style=\"text-decoration: underline;\"><span style=\"color: #333399; text-decoration: underline;\">\u2461<\/span>\u53f7\u3068<span style=\"color: #333399; text-decoration: underline;\">\u2466<\/span>\u53f7\u306f\u5ec3\u6b62<\/span><\/strong>\u3055\u308c\u3001\u307e\u305f\u8b72\u6e21\u8cc7\u7523\u30fb\u8cb7\u63db\u8cc7\u7523\u306e\u7bc4\u56f2\u7b49\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3002\u306a\u304a\u672c\u6539\u6b63\u306f\u3001\u65bd\u884c\u65e5\uff08\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\uff09\u4ee5\u5f8c\u306b\u8b72\u6e21\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u3001\u304b\u3064\u3001\u540c\u65e5\u4ee5\u5f8c\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-top: 20px;\">\u8cb7\u63db\u8cc7\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u304a\u3044\u3066\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8b72\u6e21\u4e8b\u696d\u5e74\u5ea6\u524d\u306e\u53d6\u5f97\u3067\u3042\u3063\u3066\u3082\u8cb7\u63db\u8cc7\u7523\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u3044\u308f\u3086\u308b<strong>\u5148\u884c\u53d6\u5f97\u8cc7\u7523<\/strong>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffffff;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u901a\u5e38\u306e\u5834\u5408\u30fb\u30fb\u30fb\u8b72\u6e21\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d\uff11\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5de5\u5834\u7b49\u306e\u5efa\u8a2d\u306b\u8981\u3059\u308b\u671f\u9593\u304c\u901a\u5e38\uff11\u5e74\u3092\u8d85\u3048\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u7b49\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u30fb\u30fb\u30fb\u8b72\u6e21\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u5148\u884c\u53d6\u5f97\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_40.htm\" target=\"_blank\">\u5148\u884c\u53d6\u5f97\u8cc7\u7523\u306b\u4fc2\u308b\u8cb7\u63db\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n\u307e\u305f\u3001\u8b72\u6e21\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\u306b\u304a\u3044\u3066\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u5148\u884c\u53d6\u5f97\u8cc7\u7523\u3068\u540c\u69d8\u306b\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u308b\uff08\u3044\u308f\u3086\u308b\u7279\u5225\u52d8\u5b9a\u306e\u8a2d\u5b9a\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8b72\u6e21\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8b72\u6e21\u8cc7\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u76ca\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u3046\u3061\u7fcc\u671f\u4ee5\u5f8c\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u5145\u3066\u3088\u3046\u3068\u3059\u308b\u91d1\u984d\u306b\u5dee\u76ca\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306e80\uff05\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u300c\u7279\u5225\u52d8\u5b9a\u7e70\u5165\u640d\u300d\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3001\u7fcc\u671f\u4ee5\u964d\u306b\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3046\u6642\u306b\u7279\u5225\u52d8\u5b9a\u306e\u91d1\u984d\u3092\u53d6\u308a\u5d29\u3057\u3066\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffffff;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u901a\u5e38\u306e\u5834\u5408\u30fb\u30fb\u30fb\u8b72\u6e21\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5de5\u5834\u7b49\u306e\u5efa\u8a2d\u306b\u8981\u3059\u308b\u671f\u9593\u304c\uff11\u5e74\u3092\u8d85\u3048\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u7b49\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u30fb\u30fb\u30fb\u8b72\u6e21\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185\u3067\u7a0e\u52d9\u7f72\u9577\u304c\u8a8d\u5b9a\u3057\u305f\u65e5\u307e\u3067\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u53d6\u5f97\u3092\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u8cc7\u7523\u306b\u3064\u304d\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/f03.pdf\" target=\"_blank\">\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u4f34\u3046\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u3051\u305f\u5834\u5408\u306e\u53d6\u5f97\u4e88\u5b9a\u8cc7\u7523\u306e\u660e\u7d30\u66f8<\/a>\u300d\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ffffff;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 20px;\"><strong>\u3008\u901a\u5e38\u306e\u5834\u5408\u3009<\/strong><br \/>\n\u5727\u7e2e\u9650\u5ea6\u984d\uff1d\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u00d7<span style=\"color: #333399;\">\u5dee\u76ca\u5272\u5408<\/span>\u00d780\uff0f100<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><br \/>\n<span style=\"color: #333399;\">\u5dee\u76ca\u5272\u5408<\/span>\uff1d\uff5b\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\uff0d\uff08\u8b72\u6e21\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\uff0b\u8b72\u6e21\u7d4c\u8cbb\u306e\u984d\uff09\uff5d\uff0f\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d<\/p>\n<p><strong>\u3008\u5148\u884c\u53d6\u5f97\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5834\u5408\u3009<\/strong><br \/>\n\u5727\u7e2e\u9650\u5ea6\u984d\uff1d\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u00d7\u8cb7\u63db\u8cc7\u7523\u306e\u7c3f\u4fa1\uff0f\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u00d7\u5dee\u76ca\u5272\u5408\u00d780\uff0f100<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d\u3068\u306f\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u53c8\u306f\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\uff19\u53f7\uff08\u6539\u6b63\u5f8c\u306f\uff17\u53f7\uff09\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u8cc7\u7523\u304c\u5730\u57df\u518d\u751f\u6cd5\u306e\u96c6\u4e2d\u5730\u57df\u4ee5\u5916\u306e\u5730\u57df\u5185\u306b\u3042\u308a\u3001\u304b\u3064\u8cb7\u63db\u8cc7\u7523\u304c\u6b21\u306e\u5730\u57df\u5185\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u5272\u5408\u3068\u306a\u308b\u3002<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffffff;color:#000000;border-color:#9DCCE0;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #9dcce0;\">\u2460<\/span>\u3000\u6771\u4eac\u90fd\u306e\u7279\u5225\u533a\u306e\u5b58\u3059\u308b\u533a\u57df\u30fb\u30fb\u30fb70\uff0f100<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #9dcce0;\">\u2461<\/span>\u3000\u5730\u57df\u518d\u751f\u6cd5\u306e\u96c6\u4e2d\u5730\u57df\uff08\u2460\u306e\u533a\u57df\u3092\u9664\u304f\uff09\u30fb\u30fb\u30fb75\uff0f100<\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u8b72\u6e21\u7d4c\u8cbb\u306e\u984d\u300d\u306b\u306f\u3001\u652f\u51fa\u3057\u305f\u8b72\u6e21\u8cc7\u7523\u306b\u4fc2\u308b\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u8b1d\u793c\u3001\u6e2c\u91cf\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u306b\u4fc2\u308b\u624b\u6570\u6599\u3001\u5efa\u7269\u306e\u501f\u5bb6\u4eba\u306b\u652f\u6255\u3063\u305f\u7acb\u9000\u6599\u3001\u571f\u5730\u306e\u4e0a\u306b\u3042\u308b\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3066\u305d\u306e\u571f\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u58ca\u8cbb\u7528\u3001\u306a\u3069\u306e\u984d\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u5225\u886813\uff08\uff15\uff09\u300d\u306e\u66f8\u304d\u65b9\u3068\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<p><strong><\/strong><div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u4f1a\u793e\u540d\uff1a\uff08\u682a\uff09\u30d7\u30ed\u30cd\u30c3\u30c8\u5de5\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621029\u5e74\uff11\u6708\uff11\u65e5\uff5e\u5e73\u621029\u5e7412\u670831\u65e5<\/p>\n<p>\u5e73\u621029\u5e74\uff14\u670811\u65e5\u306b\u3001\u5f53\u793e\u304c\u6771\u4eac\u90fd\u6e2f\u533a\u306b\u6240\u6709\u3059\u308b\u5de5\u5834\uff08\u571f\u5730\u53ca\u3073\u5efa\u7269\uff09\u3092\u8b72\u6e21\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u540c\u5e74\uff19\u670819\u65e5\u306b\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u306b\u5de5\u5834\u7528\u5730\u3092\u53d6\u5f97\u3057\u3001\u540c\u5e7410\u670811\u65e5\u306b\u65b0\u5de5\u5834\u306e\u5efa\u7bc9\u3092\u958b\u59cb\u3057\u305f\u3002\u5b8c\u6210\u306f\u5e73\u621030\u5e74\uff18\u670831\u65e5\u3092\u4e88\u5b9a\u3057\u3066\u304a\u308a\u3001\u305f\u3060\u3061\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u306f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u65b0\u305f\u306b\u53d6\u5f97\u3057\u305f\u571f\u5730\u306b\u3064\u3044\u3066\u9650\u5ea6\u984d\u3044\u3063\u3071\u3044\u307e\u3067\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u6b21\u306e\u901a\u308a\u3002<\/p>\n<ul>\n<li>\u8b72\u6e21\u3057\u305f\u571f\u5730\u306e\u6982\u8981<br \/>\n<strong>\u3000<\/strong>\u53d6\u5f97\u65e5\uff1a\u662d\u548c58\u5e74\uff18\u6708\uff12\u65e5<br \/>\n<strong>\u3000<\/strong>\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\uff08\u9762\u7a4d\uff09\uff1a45,000\u5343\u5186\uff08320\u33a1\uff09<br \/>\n<strong>\u3000<\/strong>\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\uff1a180,000\u5343\u5186<\/li>\n<\/ul>\n<ul>\n<li>\u8b72\u6e21\u3057\u305f\u5efa\u7269\u306e\u6982\u8981<br \/>\n<strong>\u3000<\/strong>\u53d6\u5f97\u65e5\uff1a\u5e73\u621013\u5e74\uff19\u670820\u65e5<br \/>\n<strong>\u3000<\/strong>\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\uff1a10,000\u5343\u5186<br \/>\n<strong>\u3000<\/strong>\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\uff1a20,000\u5343\u5186<\/li>\n<\/ul>\n<ul>\n<li>\u8b72\u6e21\u306b\u8981\u3057\u305f\u4ef2\u4ecb\u624b\u6570\u6599\u7b49\uff1a10,000\u5343\u5186<\/li>\n<li>\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u4fa1\u984d\uff08\u9762\u7a4d\uff09\uff1a140,000\u5343\u5186\uff08340\u33a1\uff09<\/li>\n<li>\u5efa\u7269\u306e\u5efa\u7bc9\u4e88\u5b9a\u4fa1\u984d\uff1a60,000\u5343\u5186<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4eca\u56de\u306e\u5225\u8868\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5225\u8868\u306e\u8a18\u8f09\u4f8b<\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-136311\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-1.png\" alt=\"\" width=\"571\" height=\"804\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-1.png 571w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-1-213x300.png 213w\" sizes=\"(max-width: 571px) 100vw, 571px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u5727\u7e2e\u8a18\u5e33\u306b\u95a2\u3059\u308b\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b\u3000\uff08\u5358\u4f4d\uff1a\u5186\uff09<\/strong><\/h4>\n<p><strong>\u3014\u8b72\u6e21\u6642\u306e\u4ed5\u8a33\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-136314\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-2.png\" alt=\"\" width=\"1319\" height=\"243\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-2.png 1319w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-2-300x55.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-2-1024x188.png 1024w\" sizes=\"(max-width: 1319px) 100vw, 1319px\" \/><br \/>\n<strong>\u3014\u8cb7\u66ff\u8cc7\u7523\u53d6\u5f97\u6642\u306e\u4ed5\u8a33\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-136313\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-3.png\" alt=\"\" width=\"1321\" height=\"71\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-3.png 1321w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-3-300x16.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-3-1024x55.png 1024w\" sizes=\"(max-width: 1321px) 100vw, 1321px\" \/><br \/>\n<strong>\u3014\u671f\u672b\u6642\u306e\u4ed5\u8a33\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-136316\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-4.png\" alt=\"\" width=\"1319\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-4.png 1319w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-4-300x27.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-4-1024x95.png 1024w\" sizes=\"(max-width: 1319px) 100vw, 1319px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u25c6\u8b72\u6e21\u7d4c\u8cbb\u306e\u6309\u5206\u8a08\u7b97<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u571f\u5730\uff1a10,000,000\u00d7180,000,000\uff0f\uff08180,000,000\uff0b20,000,000\uff09\uff1d9,000,000<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u5efa\u7269\uff1a10,000,000\u00d720,000,000\uff0f\uff08180,000,000\uff0b20,000,000\uff09\uff1d1,000,000<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u25c6\u5dee\u76ca\u5272\u5408\u306e\u8a08\u7b97<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u571f\u5730\uff1a\uff5b180,000,000\uff0d\uff0845,000,000\uff0b9,000,000\uff09\uff5d\uff0f180,000,000\uff1d0.7<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u5efa\u7269\uff1a\uff5b20,000,000\uff0d\uff0810,000,000\uff0b1,000,000\uff09\uff5d\uff0f20,000,000\uff1d0.45<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u5dee\u76ca\u5272\u5408\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u8b72\u6e21\u8cc7\u7523\u3054\u3068\u306b\u8a08\u7b97\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308b\u304c\u3001\u8a08\u7b97\u304c\u7169\u96d1\u3068\u306a\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u3001\u571f\u5730\u7b49\u3068\u305d\u306e\u4e0a\u306b\u5b58\u3059\u308b\u5efa\u7269\u53c8\u306f\u69cb\u7bc9\u7269\u3092\u4e00\u62ec\u3057\u3066\u8b72\u6e21\u3057\u305f\u7b49\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u4e00\u62ec\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u4e00\u62ec\u8a08\u7b97\u306e\u5834\u5408\uff1a\uff5b\uff08180,000,000\uff0b20,000,000\uff09\uff0d\uff0845,000,000\uff0b10,000,000\uff0b9,000,000\uff0b1,000,000\uff09\uff5d\uff0f\uff08180,000,000\uff0b20,000,000\uff09\uff1d0.675<\/p>\n<\/div>\n<\/div>\n<p style=\"margin-top: 20px;\">\u306a\u304a\u3001\u672c\u4e8b\u4f8b\u3067\u306f\u8aac\u660e\u306e\u4fbf\u5b9c\u4e0a\u3001\u4e00\u62ec\u8a08\u7b97\u65b9\u5f0f\u306e\u300c0.675\u300d\u3092\u63a1\u7528\u3059\u308b\u304c\u3001\u5b9f\u52d9\u3067\u306f\u5727\u7e2e\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u3001\u3069\u3061\u3089\u304b\u6709\u5229\u306a\u65b9\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u25c6\u8cb7\u63db\u8cc7\u7523\u306e\u5727\u7e2e\u9650\u5ea6\u984d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u571f\u5730\uff1a140,000,000\u00d70.675\u00d780\uff0f100\uff1d75,600,000<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u25c6\u7279\u5225\u52d8\u5b9a\u306e\u7e70\u5165\u9650\u5ea6\u984d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u5efa\u7269\uff1a\uff08200,000,000\uff0d140,000,000\uff09\u00d70.675\u00d780\uff0f100\uff1d32,400,000<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u5225\u8868\u306e\u5404\u8a18\u8f09\u6b04\u306e\u8aac\u660e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u5225\u886813\uff08\uff15\uff09\u3000\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#ffa500;\">\n\t\t<p>\u9069\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u8cb7\u63db\u3048\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c65\u6761\u306e\uff17\u7b2c\uff11\u9805\u306b\u5b9a\u3081\u308b\u8868\u306e\u5404\u53f7\u306e\u7570\u306a\u308b\u533a\u5206\u3054\u3068\u3068\u306a\u308b\u304c\u3001\u305d\u306e\u9069\u7528\u3059\u308b\u53f7\u6570\u3092\u6b04\u5916\u4e0a\u6bb5\u306e\u300c\uff08<span style=\"text-decoration: underline;\">\u3000\u3000<\/span>\u53f7\u8a72\u5f53\uff09\u300d\u5185\u306b\u8a18\u8f09\u3059\u308b\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u5f8c\u306e\uff17\u53f7\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001\u300c\uff17\u300d\u3068\u8a18\u5165\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u3058\u8cb7\u63db\u3048\u306e\u7a2e\u985e\u3067\u8907\u6570\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u30fb\u53d6\u5f97\u3059\u308b\u5834\u5408\u306f\u3001\u540c\u3058\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3057\u3066\u4e00\u756a\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u305d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7570\u306a\u308b\u8907\u6570\u306e\u8cb7\u63db\u3048\u306e\u7a2e\u985e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7528\u7d19\u3092\u6539\u3081\u3066\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u53f7\u6570\u3092\u300c\uff08<span style=\"text-decoration: underline;\">\u3000\u3000<\/span>\u53f7\u8a72\u5f53\uff09\u300d\u5185\u306b\u6539\u3081\u3066\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u8b72\u6e21\u8cc7\u7523\u306e\u660e\u7d30\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff11\u6b04\u3015\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u7a2e\u985e<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u7a2e\u985e\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u300c\u571f\u5730\u300d\u3001\u300c\u5efa\u7269\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff12\u6b04\u3015\u540c\u4e0a\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u53d6\u5f97\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u300c\u662d\u300d\u306b\u4e38\u3092\u3064\u3051\u300c58.8.2\u300d\u3068\u8a18\u5165\u3057\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u300c\u5e73\u300d\u306b\u4e38\u3092\u3064\u3051\u300c13.9.20\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff13\u6b04\u3015\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u6240\u5728\u5730<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u300c\u6771\u4eac\u90fd\u6e2f\u533a\u300d\u3068\u8a18\u5165\u3057\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u300c\u540c\u5de6\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff14\u6b04\u3015\u8b72\u6e21\u3057\u305f\u571f\u5730\u7b49\u306e\u9762\u7a4d<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u304c\u571f\u5730\uff08\u53c8\u306f\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\uff09\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u571f\u5730\u306e\u9762\u7a4d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u300c320\u300d\u3068\u8a18\u5165\u3057\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff15\u6b04\u3015\u8b72\u6e21\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u8b72\u6e21\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u571f\u5730\u3001\u5efa\u7269\u3068\u3082\u306b\u300c29.4.11\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff16\u6b04\u3015\u5bfe\u4fa1\u306e\u984d<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u5bfe\u4fa1\u306e\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u300c180,000,000\u300d\u3068\u8a18\u5165\u3057\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u300c20,000,000\u300d\u3068\u8a18\u5165\u3002\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306f\u300c200,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff17\u6b04\u3015\u5e33\u7c3f\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u306a\u304a\u8cc7\u7523\u306e\u4e00\u90e8\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8b72\u6e21\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u5e33\u7c3f\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u3066\u8a18\u8f09\u3059\u308b\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u300c45,000,000\u300d\u3068\u8a18\u5165\u3057\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u300c10,000,000\u300d\u3068\u8a18\u5165\u3002\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306f\u300c55,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u8b72\u6e21\u8cc7\u7523\u306b\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u7b49\u306e\u7a0e\u52d9\u4e0a\u306e\u5426\u8a8d\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u91d1\u984d\u3092\u5e33\u7c3f\u4fa1\u984d\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff18\u6b04\u3015\u8b72\u6e21\u306b\u8981\u3057\u305f\u7d4c\u8cbb\u306e\u984d<\/span><\/strong><\/p>\n<p>\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u95a2\u9023\u3057\u3066\u652f\u51fa\u3057\u305f\u8cbb\u7528\uff08\u65a1\u65cb\u624b\u6570\u6599\u3001\u7acb\u9000\u6599\u3001\u6e2c\u91cf\u30fb\u6240\u6709\u6a29\u79fb\u8ee2\u306b\u4f34\u3046\u624b\u6570\u6599\u3001\u5efa\u7269\u7b49\u306e\u53d6\u58ca\u3057\u8cbb\u7528\u7b49\uff09\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u306a\u304a\u3001\u8907\u6570\u306e\u7a2e\u985e\u306e\u8cc7\u7523\u3092\u540c\u6642\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u5171\u901a\u306e\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u6642\u4fa1\u306b\u3088\u308a\u6309\u5206\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u8b72\u6e21\u306b\u3042\u305f\u308a\u652f\u51fa\u3057\u305f\u4ef2\u4ecb\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u4e0a\u8a18\u4ed5\u8a33\u4f8b\u306e\u8a08\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u300c9,000,000\u300d\u3068\u8a18\u5165\u3057\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u300c1,000,000\u300d\u3068\u8a18\u5165\u3002\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306f\u300c10,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff19\u6b04\u3015\u8a08<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\uff0b<span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f45,000,000\uff0b9,000,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c54,000,000\u300d\u3068\u8a18\u5165\u3057\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f10,000,000\uff0b1,000,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c11,000,000\u300d\u3068\u8a18\u5165\u3002\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306f\u300c65,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301410\u6b04\u3015\u5dee\u76ca\u5272\u5408<\/span><\/strong><\/p>\n<p>\uff08<strong><span style=\"color: #800000;\">\u3014\uff16\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u3014\uff19\u6b04\u3015<\/span><\/strong>\uff09\uff0f<span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c0f\u6570\u70b9\u4ee5\u4e0b\u4efb\u610f\u306e\u4f4d\u3067\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u4e0a\u8a18\u4ed5\u8a33\u4f8b\u306e\u8a08\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u3001\u571f\u5730\u3068\u5efa\u7269\u306e\u4e21\u65b9\u3068\u3082\u300c0.675\u300d\u3068\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u5dee\u76ca\u5272\u5408\u306b\u3064\u3044\u3066\u306f\u5c0f\u6570\u70b9\u4ee5\u4e0b\u4f55\u4f4d\u307e\u3067\u6c42\u3081\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u8aa4\u5dee\u306e\u751f\u3058\u306a\u3044\u7a0b\u5ea6\u307e\u3067\u6c42\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u5207\u308a\u4e0a\u3052\u8a08\u7b97\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u53d6\u5f97\u8cc7\u7523\u306e\u660e\u7d30\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301411\u6b04\u3015\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u7a2e\u985e<\/span><\/strong><\/p>\n<p>\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u7a2e\u985e\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c\u571f\u5730\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301412\u6b04\u3015\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u6240\u5728\u5730<\/span><\/strong><\/p>\n<p>\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301413\u6b04\u3015\u53d6\u5f97\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u5e73\u300d\u306b\u4e38\u3092\u3064\u3051\u300c29.9.19\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301414\u6b04\u3015\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c140,000,000\u300d\u3068\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c140,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301415\u6b04\u3015\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u53c8\u306f\u4f9b\u3059\u308b\u898b\u8fbc\u307f\u306e\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u53d6\u5f97\u3057\u305f\u8cb7\u63db\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u6708\u65e5\u3001\u53c8\u306f\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u898b\u8fbc\u307f\u306e\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u306a\u304a\u3001\u8cb7\u63db\u8cc7\u7523\u304c\u571f\u5730\u7b49\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4f7f\u7528\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u65b0\u305f\u306b\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e\u306f\u3001\u5f53\u8a72\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u3092\u5f53\u8a72\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u306e\u5efa\u8a2d\u7b49\u306b\u7740\u624b\u3057\u305f\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u5efa\u8a2d\u7b49\u3092\u5b8c\u4e86\u3057\u3066\u5f53\u8a72\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5efa\u8a2d\u7b49\u306b\u7740\u624b\u3057\u305f\u65e5\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u65e2\u306b\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u306e\u5b58\u3059\u308b\u3082\u306e\u306f\u3001\u5f53\u8a72\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u3092\u5f53\u8a72\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30cf\uff09\u3000\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u306e\u65bd\u8a2d\u3092\u8981\u3057\u306a\u3044\u3082\u306e\u306f\u3001\u5f53\u8a72\u571f\u5730\u7b49\u3092\u305d\u306e\u3082\u306e\u306e\u672c\u6765\u306e\u76ee\u7684\u306e\u305f\u3081\u306b\u4f7f\u7528\u3092\u958b\u59cb\u3057\u305f\u65e5\u3002<\/p>\n<\/div>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u5de5\u5834\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3059\u308b\u571f\u5730\u3067\u3042\u308a\u3001\uff08\u30a4\uff09\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5efa\u7269\u306e\u5efa\u7bc9\u958b\u59cb\u65e5\u3067\u3042\u308b\u300c29.10.11\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301416\u6b04\u3015\u8cb7\u63db\u8cc7\u7523\u304c\u571f\u5730\u7b49\u3067\u3042\u308a\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u5834\u5408\u306e\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u306e\u4e8b\u696d\u4f9b\u7528\u4e88\u5b9a\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u8cb7\u63db\u8cc7\u7523\u304c\u571f\u5730\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001<strong><span style=\"color: #800000;\">\u301415\u6b04\u3015<\/span><\/strong>\u306e\u89e3\u8aac\u5185\u306e\uff08\u30a4\uff09\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u306e\u4e8b\u696d\u4f9b\u7528\u4e88\u5b9a\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u5efa\u7269\u306e\u5b8c\u6210\u4e88\u5b9a\u65e5\uff08\uff1d\u4e8b\u696d\u4f9b\u7528\u4e88\u5b9a\u65e5\uff09\u3067\u3042\u308b\u300c30.8.31\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301417\u6b04\u3015\uff0816\uff09\u306e\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u3092\u5b9f\u969b\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u3092\u5b9f\u969b\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p><strong><span style=\"color: #800000;\">\u301416\u6b04\u3015<\/span><\/strong>\u306b\u8a18\u8f09\u3092\u8981\u3059\u308b\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u8a18\u8f09\u3057\u305f\u7fcc\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u305d\u306e\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u3092\u5b9f\u969b\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u3001\u672c\u5225\u8868\u3092\u6dfb\u4ed8\u3057\u7d9a\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301418\u6b04\u3015\u53d6\u5f97\u3057\u305f\u571f\u5730\u7b49\u306e\u9762\u7a4d<\/span><\/strong><\/p>\n<p>\u8cb7\u63db\u8cc7\u7523\u304c\u571f\u5730\u7b49\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u571f\u5730\u306e\u9762\u7a4d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c340\u300d\u3068\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c340\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301419\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u8cb7\u63db\u3048\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u9762\u7a4d<\/span><\/strong><\/p>\n<p>\u8cb7\u63db\u8cc7\u7523\u306e\u3046\u3061\u306b\u571f\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u9069\u7528\u533a\u5206\u3054\u3068\u306b\u8a08\u7b97\u3057\u305f\u305d\u306e\u571f\u5730\u7b49\u306e\u9762\u7a4d\u304c\u3001\u8b72\u6e21\u3057\u305f\u571f\u5730\u7b49\u306e\u9762\u7a4d\u306e\uff15\u500d\uff08\u7279\u5b9a\u306e\u8fb2\u696d\u7528\u306e\u571f\u5730\u306b\u3064\u3044\u306610\u500d\uff09\u76f8\u5f53\u306e\u9762\u7a4d\u3092\u8d85\u3048\u308b\u3068\u304d\u306b\u3001\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u9762\u7a4d\u3092\u8a18\u8f09\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u9762\u7a4d340\u33a1\u304c\u8b72\u6e21\u8cc7\u7523\u306e\u9762\u7a4d320\u33a1\u306e\uff15\u500d\u3092\u8d85\u3048\u306a\u3044\u305f\u3081\u3001\u300c\uff10\u300d\u3068\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c\uff10\u300d\u3068\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u5f53\u8a72\u6b04\u306b\u300c\uff10\u300d\u4ee5\u5916\u306e\u6570\u5b57\u3092\u8a18\u8f09\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u660e\u7d30\u66f8\u3092\u8a18\u8f09\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-136315\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/hojin_shinkokusho_kakikata20-5.png\" alt=\"\" width=\"500\" height=\"81\" \/><\/a><\/p>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301420\u6b04\u3015\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301414\u6b04\u3015<\/span><\/strong>\u00d7\uff08<strong><span style=\"color: #800000;\">\u301418\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301419\u6b04\u3015<\/span><\/strong>\uff09\uff0f<strong><span style=\"color: #800000;\">\u301418\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001<strong><span style=\"color: #800000;\">\u301419\u6b04\u3015<\/span><\/strong>\u304c\uff10\u306a\u306e\u3067\u3001\u305d\u306e\u307e\u307e<strong><span style=\"color: #800000;\">\u301414\u6b04\u3015<\/span><\/strong>\u306e\u91d1\u984d\u3067\u3042\u308b\u300c140,000,000\u300d\u3092\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c140,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u5e33\u7c3f\u4fa1\u984d\u306e\u6e1b\u984d\u7b49\u3092\u3057\u305f\u5834\u5408\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301421\u6b04\u3015\u8cb7\u63db\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u3001\u53c8\u306f\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u8cb7\u63db\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u305d\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u3001\u53c8\u306f\u7a4d\u7acb\u91d1\u306b\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u4e0a\u8a18\u4ed5\u8a33\u4f8b\u306e\u8a08\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u3001\u300c75,600,000\u300d\u3092\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c75,600,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301422\u6b04\u3015\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u305f\u3081\uff08\uff16\u306e\u8a08\uff09\u53c8\u306f\uff08\uff16\u306e\u8a08\uff09\u306e\u3046\u3061\u7279\u5225\u52d8\u5b9a\u6b8b\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u304b\u3089\u652f\u51fa\u3057\u305f\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u8cb7\u63db\u8cc7\u7523\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u5bfe\u4fa1\u306e\u984d\u3092\u3069\u306e\u8cc7\u7523\u304b\u3089\u5145\u5f53\u3057\u3066\u3044\u304f\u304b\u306f\u81ea\u7531\u306a\u306e\u3067\u3001<span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\u306e\u300c\u8a08\u300d\u306e\u91d1\u984d\u3092\u9806\u6b21\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3067\u3042\u308b<strong><span style=\"color: #800000;\">\u301414\u6b04\u3015<\/span><\/strong>\uff08\u571f\u5730\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f<strong><span style=\"color: #800000;\">\u301420\u6b04\u3015<\/span><\/strong>\uff09\u306e\u91d1\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u914d\u5206\u3057\u3066\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c140,000,000\u300d\u3068\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c140,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301423\u6b04\u3015\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301414\u6b04\u3015<\/span><\/strong>\uff08\u571f\u5730\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f<strong><span style=\"color: #800000;\">\u301420\u6b04\u3015<\/span><\/strong>\uff09\u3068<strong><span style=\"color: #800000;\">\u301422\u6b04\u3015<\/span><\/strong>\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c140,000,000\u300d\u3092\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c140,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301424\u6b04\u3015\u524d\u671f\u672b\u306e\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u8cb7\u63db\u8cc7\u7523\u304c\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u524d\u671f\u672b\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301425\u6b04\u3015\u524d\u671f\u672b\u306e\u5e33\u7c3f\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u8cb7\u63db\u8cc7\u7523\u304c\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u524d\u671f\u672b\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301426\u6b04\u3015\u5727\u7e2e\u57fa\u790e\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u8cb7\u63db\u8cc7\u7523\u304c\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #800000;\">\u301423\u6b04\u3015<\/span><\/strong>\u00d7<strong><span style=\"color: #800000;\">\u301425\u6b04\u3015<\/span><\/strong>\uff0f<strong><span style=\"color: #800000;\">\u301424\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301427\u6b04\u3015\u5727\u7e2e\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301423\u6b04\u3015<\/strong><\/span>\uff08\u8cb7\u63db\u8cc7\u7523\u304c\u524d\u671f\u4ee5\u524d\u306b\u53d6\u5f97\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f<strong><span style=\"color: #800000;\">\u301426\u6b04\u3015<\/span><\/strong>\uff09\u00d7<strong><span style=\"color: #800000;\">\u301410\u6b04\u3015<\/span><\/strong>\u00d780\uff0f100\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u305f\u3060\u3057\u3001\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\uff19\u53f7\uff08\u6539\u6b63\u5f8c\u306f\uff17\u53f7\uff09\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u8cc7\u7523\u304c\u5730\u57df\u518d\u751f\u6cd5\u306e\u96c6\u4e2d\u5730\u57df\u4ee5\u5916\u306e\u5730\u57df\u5185\u306b\u3042\u308a\u3001\u304b\u3064\u8cb7\u63db\u8cc7\u7523\u304c\u6b21\u306e\u5730\u57df\u5185\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u300180\uff0f100\u306e\u90e8\u5206\u304c\u305d\u308c\u305e\u308c\u6b21\u306e\u5272\u5408\u3068\u306a\u308b\u306e\u3067\u3001\u7f6e\u304d\u63db\u3048\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #808080;\">\u2460\u3000\u6771\u4eac\u90fd\u306e\u7279\u5225\u533a\u306e\u5b58\u3059\u308b\u533a\u57df\u30fb\u30fb\u30fb70\uff0f100<br \/>\n\u2461\u3000\u5730\u57df\u518d\u751f\u6cd5\u306e\u96c6\u4e2d\u5730\u57df\uff08\u2460\u306e\u533a\u57df\u3092\u9664\u304f\uff09\u30fb\u30fb\u30fb75\uff0f100<\/div>\n<p>\u306a\u304a\u3001\u7533\u544a\u66f8\u6b04\u5185\u306e\u8a08\u7b97\u5f0f\u306e\u5206\u5b50\u306f\u3001\u5272\u5408\u304c80\uff0f100\u306e\u5834\u5408\u306f\u300c\u300170\u53c8\u306f75\u300d\u3092\u6d88\u3057\u300170\uff0f100\u306e\u5834\u5408\u306f\u300c80\u3001\u300d\u3068\u300c\u53c8\u306f75\u300d\u3092\u6d88\u3057\u300175\uff0f100\u306e\u5834\u5408\u306f\u300c80\u300170\u53c8\u306f\u300d\u3092\u6d88\u3059\u3053\u3068\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u5272\u5408\u304c80\uff0f100\u306e\u5834\u5408\u306a\u306e\u3067\u300c\u300170\u53c8\u306f75\u300d\u3092\u6d88\u3057\u3066\u3001140,000,000\u00d70.675\u00d780\uff0f100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c75,600,000\u300d\u3092\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c75,600,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301428\u6b04\u3015\u5727\u7e2e\u9650\u5ea6\u8d85\u904e\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301421\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301427\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\uff10\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u300175,600,000\uff0d75,600,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c\uff10\u300d\u3092\u8a18\u5165\u3057\u3001\u53f3\u306e\u300c\u8a08\u300d\u6b04\u306b\u3082\u300c\uff10\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u5bfe\u4fa1\u306e\u984d\u306e\u6b8b\u984d\u306e\u8a08\u7b97\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301429\u6b04\u3015\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u3014\uff16\u6b04\u3015<\/span><\/strong>\u306e\u300c\u8a08\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c200,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301430\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u8b72\u6e21\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u4f7f\u7528\u3057\u305f\u984d<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001<strong><span style=\"color: #800000;\">\u301429\u6b04\u3015<\/span><\/strong>\u306e\u984d\u306e\u3046\u3061\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u4f7f\u7528\u3055\u308c\u305f\u984d\uff08\uff1d<strong><span style=\"color: #800000;\">\u301422\u6b04\u3015<\/span><\/strong>\u306e\u300c\u8a08\u300d\u306e\u984d\uff09\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c140,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301431\u6b04\u3015\u7279\u5225\u52d8\u5b9a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u91d1\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301429\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301430\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001200,000,000\uff0d140,000,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c60,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301432\u6b04\u3015\u7279\u5225\u52d8\u5b9a\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u5145\u3066\u3088\u3046\u3068\u3059\u308b\u91d1\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301436\u6b04\u3015<\/span><\/strong>\u3068<strong><span style=\"color: #800000;\">\u301438\u6b04\u3015<\/span><\/strong>\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u3092<strong><span style=\"color: #800000;\">\u301427\u6b04\u3015<\/span><\/strong>\u3067\u4f7f\u7528\u3057\u305f80\uff0f100\u300170\uff0f100\u53c8\u306f75\uff0f100\u306e\u3044\u305a\u308c\u304b\u306e\u5272\u5408\u3067\u5272\u308a\u623b\u3057\u3001\u3055\u3089\u306b<strong><span style=\"color: #800000;\">\u301410\u6b04\u3015<\/span><\/strong>\u306e\u5dee\u76ca\u5272\u5408\u3067\u5272\u308a\u623b\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002<\/p>\n<p>\u306a\u304a\u3001\u7533\u544a\u66f8\u6b04\u5185\u306e\u8a08\u7b97\u5f0f\u306e\u5206\u5b50\u306f\u3001<strong><span style=\"color: #800000;\">\u301427\u6b04\u3015<\/span><\/strong>\u3068\u540c\u3058\u3088\u3046\u306b\u4e0d\u8981\u306e\u7b87\u6240\u3092\u6d88\u3059\u3053\u3068\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u5272\u5408\u304c80\uff0f100\u306e\u5834\u5408\u306a\u306e\u3067\u300c\u300170\u53c8\u306f75\u300d\u3092\u6d88\u3057\u3066\u300132,400,000\u00f780\uff0f100\u00f70.675\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c60,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301433\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u524d\u671f\u672b\u307e\u3067\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u5145\u3066\u305f\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u540c\u3058\u8b72\u6e21\u5e74\u5ea6\u5206\u306b\u3064\u3044\u3066\u306e\u3001\u524d\u671f\u5206\u306e\u540c\u4e00\u306e\u9069\u7528\u533a\u5206\u306b\u4fc2\u308b\u3053\u306e\u660e\u7d30\u66f8\u306e<strong><span style=\"color: #800000;\">\u301433\u6b04\u3015<\/span><\/strong>\u3068<strong><span style=\"color: #800000;\">\u301434\u6b04\u3015<\/span><\/strong>\u3068\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301434\u6b04\u3015\u5f53\u671f\u4e2d\u306b\u304a\u3044\u3066\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u5145\u3066\u305f\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u4e2d\u306e\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f\u91d1\u984d\uff08\u8b72\u6e21\u5e74\u5ea6\u306e\u7fcc\u671f\u4ee5\u5f8c\u306b\u304a\u3044\u3066\u540c\u3058\u8b72\u6e21\u5e74\u5ea6\u5206\u306b\u3064\u3044\u3066\u306e\u524d\u671f\u5206\u306e\u540c\u4e00\u306e\u9069\u7528\u533a\u5206\u306b\u4fc2\u308b\u3053\u306e\u660e\u7d30\u66f8\u306e<strong><span style=\"color: #800000;\">\u301435\u6b04\u3015<\/span><\/strong>\u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u300d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u305d\u306e\u5408\u8a08\u984d\uff09\u3092\u8a18\u8f09\u3002\u3053\u306e\u5834\u5408\u306b\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u524d\u671f\u306e<strong><span style=\"color: #800000;\">\u301435\u6b04\u3015<\/span><\/strong>\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001<strong><span style=\"color: #800000;\">\u301422\u6b04\u3015<\/span><\/strong>\u306e\u5404\u6b04\u306b\u305d\u306e\u91d1\u984d\u3092\u9806\u6b21\u5404\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u76f8\u5f53\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u914d\u5206\u3057\u3001\u305d\u306e\u6b8b\u984d\u304c\u53d6\u5f97\u4fa1\u984d\u306b\u6e80\u305f\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6b8b\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301435\u6b04\u3015\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301432\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301433\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301434\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c60,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u3051\u305f\u5834\u5408\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301436\u6b04\u3015\u7279\u5225\u52d8\u5b9a\u306b\u7d4c\u7406\u3057\u305f\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u306b\u7279\u5225\u52d8\u5b9a\u306b\u7e70\u308a\u5165\u308c\u305f\u91d1\u984d\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u4e0a\u8a18\u4ed5\u8a33\u4f8b\u306e\u8a08\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u3001\u300c32,400,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301437\u6b04\u3015\uff0831\uff09\u306e\u3046\u3061\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u5145\u3066\u3088\u3046\u3068\u3059\u308b\u91d1\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301431\u6b04\u3015<\/span><\/strong>\u306e\u91d1\u984d\u306e\u3046\u3061\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u5145\u3066\u3088\u3046\u3068\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u5efa\u7269\u306e\u5efa\u7bc9\u4e88\u5b9a\u91d1\u984d\u3067\u3042\u308b\u300c60,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301438\u6b04\u3015\u7e70\u5165\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301437\u6b04\u3015<\/span><\/strong>\u306e\u91d1\u984d\u306b<strong><span style=\"color: #800000;\">\u301410\u6b04\u3015<\/span><\/strong>\u306e\u5dee\u76ca\u5272\u5408\u3092\u4e57\u3058\u3001\u3055\u3089\u306b<strong><span style=\"color: #800000;\">\u301427\u6b04\u3015<\/span><\/strong>\u3067\u4f7f\u7528\u3057\u305f80\uff0f100\u300170\uff0f100\u53c8\u306f75\uff0f100\u306e\u3044\u305a\u308c\u304b\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u306a\u304a\u3001\u7533\u544a\u66f8\u6b04\u5185\u306e\u8a08\u7b97\u5f0f\u306e\u5206\u5b50\u306f\u3001<strong><span style=\"color: #800000;\">\u301427\u6b04\u3015<\/span><\/strong>\u3068\u540c\u3058\u3088\u3046\u306b\u4e0d\u8981\u306e\u7b87\u6240\u3092\u6d88\u3059\u3053\u3068\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u5272\u5408\u304c80\uff0f100\u306e\u5834\u5408\u306a\u306e\u3067\u300c\u300170\u53c8\u306f75\u300d\u3092\u6d88\u3057\u3066\u300160,000,000\u00d70.675\u00d780\uff0f100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c32,400,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301439\u6b04\u3015\u7e70\u5165\u9650\u5ea6\u8d85\u904e\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301436\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301438\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\uff10\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u300132,400,000\uff0d32,400,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c\uff10\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301440\u6b04\u3015\u5f53\u521d\u306e\u7279\u5225\u52d8\u5b9a\u306e\u91d1\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301436\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301439\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300132,400,000\uff0d0\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c32,400,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301441\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u524d\u671f\u672b\u307e\u3067\u306b\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u91d1\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301440\u6b04\u3015<\/span><\/strong>\u306e\u91d1\u984d\u306e\u3046\u3061\u3001\u524d\u671f\u672b\u307e\u3067\u306b\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301442\u6b04\u3015\u5f53\u671f\u4e2d\u306b\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u3051\u3001\u305d\u306e\u5f8c\u53d6\u5f97\u6307\u5b9a\u671f\u9593\u5185\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u3092\u3057\u305f\u7b49\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u308a\u5d29\u3057\u3066\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u3092\u8a18\u5165\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301443\u6b04\u3015\u671f\u672b\u7279\u5225\u52d8\u5b9a\u6b8b\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301440\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301441\u6b04\u3015<\/span><\/strong>\uff0d<strong><span style=\"color: #800000;\">\u301442\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c32,400,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\u305d\u306e\u4ed6\u53c2\u8003\u3068\u306a\u308b\u4e8b\u9805\u3015\u6b04<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u301416\u6b04\u3015<\/span><\/strong>\u3067\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u7b49\u306e\u4e8b\u696d\u4f9b\u7528\u4e88\u5b9a\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5efa\u8a2d\u5de5\u4e8b\u306e\u5b8c\u4e86\u4e88\u5b9a\u304c\u5f53\u521d\u306e\u4e88\u5b9a\u304b\u3089\u9045\u5ef6\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531\u306a\u3069\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u672c\u4e8b\u4f8b\u3067\u306f\u3001\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u308b\u305f\u3081\u3001\u5225\u9014\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/f03.pdf\" target=\"_blank\">\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u4f34\u3046\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u3051\u305f\u5834\u5408\u306e\u53d6\u5f97\u4e88\u5b9a\u8cc7\u7523\u306e\u660e\u7d30\u66f8<\/a>\u300d\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u56de\u89e3\u8aac\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u306e\u30dd\u30a4\u30f3\u30c8\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-501\/\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u306e\u30dd\u30a4\u30f3\u30c8<\/a>\u300d<\/div><\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u3053\u306e\u5225\u8868\u306f\u3001\u6cd5\u4eba\u304c\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c65\u6761\u306e\uff17\u304b\u3089\u7b2c65\u6761\u306e\uff19\u307e\u3067\uff08\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u7b49\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u3002<br \/>\n\u672c\u5236\u5ea6\u306f\u3001\u3044\u308f\u3086\u308b\u5727\u7e2e\u8a18\u5e33\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u7279\u4f8b\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[633,307,332,641],"backnumber":[1917],"series":[933],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-25 12:44:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/136293"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=136293"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/136293\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=136293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=136293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=136293"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=136293"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=136293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}