{"id":155602,"date":"2018-08-02T10:18:12","date_gmt":"2018-08-02T01:18:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=155602"},"modified":"2025-09-29T18:05:15","modified_gmt":"2025-09-29T09:05:15","slug":"tax-article-274","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-274\/","title":{"rendered":"\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300c\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u898b\u76f4\u3057\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"
\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b<\/strong><\/h5>\n

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\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n

 <\/p>\n

\u56fd\u969b\u533b\u7642\u798f\u7949\u5927\u5b66\u5927\u5b66\u9662\u51c6\u6559\u6388
\n\u7a0e\u7406\u58eb\u3000\u5b89\u90e8\u3000\u548c\u5f66<\/strong><\/p>\n

 <\/p>\n

\n\t\t

\u9023\u8f09\u306e\u76ee\u6b21\u306f\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n

\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n

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\u3053\u306e\u3088\u3046\u306a\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u7279\u5fb4\u306b\u7740\u76ee\u3057\u305f\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306e\u5b9f\u884c\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u6cd5\u4eba\u6cd5\u6210\u7acb\u76f4\u5f8c\u304b\u3089\u6307\u6458\u3055\u308c\u3001\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u5fc3\u3092\u6301\u3064\u79df\u7a0e\u5b9f\u52d9\u5bb6\u306e\u9593\u3067\u306f\u5e38\u8b58\u3068\u306a\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u3001\u8ab2\u7a0e\u5e81\u306f\u305d\u306e\u3088\u3046\u306a\u52d5\u5411\u306b\u306f\u6c17\u3092\u914d\u3063\u3066\u3044\u305f\u3088\u3046\u3067\u3042\u308a\u3001\u305d\u308c\u3082\u3042\u3063\u3066\u4eca\u822c\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u300c\u76ee\u306b\u4f59\u308b\u300d\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u7acb\u6cd5\u63aa\u7f6e\u3092\u63a1\u3063\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n

\u305d\u3053\u3067\u672c\u7a3f\u3067\u306f\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u7279\u5fb4\u3068\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u5229\u7528\u306e\u30d1\u30bf\u30fc\u30f3\u3001\u672c\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\u3068\u4eca\u5f8c\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u78ba\u8a8d\u3057\u3066\u3044\u304d\u305f\u3044\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n

\uff08\u203b\uff11\uff09<\/span>\u3000\u306a\u304a\u3001\u672c\u7a3f\u306e\u4e3b\u305f\u308b\u691c\u8a0e\u5bfe\u8c61\u306f\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u3067\u3042\u308b\u304c\u3001\u8ca1\u7523\u3092\u62e0\u51fa\u3057\u3001\u305d\u308c\u3092\u539f\u8cc7\u306b\u4f8b\u3048\u3070\u5968\u5b66\u91d1\u3092\u7d66\u4ed8\u3059\u308b\u3068\u304d\u306b\u5229\u7528\u3055\u308c\u308b\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u306e\u5c04\u7a0b\u306b\u5165\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n

 <\/p>\n

\uff12\u3000\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u7279\u5fb4<\/strong><\/h4>\n

\uff08\uff11\uff09\u3000\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u3068\u306f<\/strong><\/h4>\n

\u793e\u56e3\u6cd5\u4eba\u306f\u3001\u5171\u901a\u306e\u76ee\u7684\u3092\u5b9f\u73fe\u3057\u3088\u3046\u3068\u3059\u308b\u4eba\u306e\u96c6\u307e\u308a\u3092\u3044\u3046\u3002\u540c\u3058\u3088\u3046\u306b\u6cd5\u4eba\u683c\u3092\u6709\u3059\u308b\u682a\u5f0f\u4f1a\u793e\u3068\u306f\u7570\u306a\u308a\u3001\u6cd5\u4eba\u306e\u69cb\u6210\u54e1\u3067\u3042\u308b\u793e\u54e1\u304c\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u975e\u55b6\u5229\u76ee\u7684\u3001\u4e00\u822c\u6cd5\u4eba\u6cd511\u2461\uff08\u203b\uff12\uff09<\/span>\uff09\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001\u79c1\u6cd5\u4eba\uff08\u203b\uff13\uff09<\/span>\u306e\u3082\u3046\uff11\u3064\u306e\u985e\u578b\u3067\u3042\u308b\u8ca1\u56e3\u6cd5\u4eba\u306f\u3001\u8a2d\u7acb\u8005\u304c\u62e0\u51fa\u3057\u305f\u8ca1\u7523\uff08\u76ee\u7684\u8ca1\u7523\uff09\u3092\u57fa\u790e\u306b\u3001\u5b9a\u6b3e\uff08\u203b\uff14\uff09<\/span>\u306b\u793a\u3055\u308c\u305f\u8a2d\u7acb\u8005\u306e\u610f\u601d\u3092\u6d3b\u52d5\u306e\u6e96\u5247\u3068\u3059\u308b\u6cd5\u4eba\u3067\u3042\u308b\u3002<\/p>\n

\uff08\u203b\uff12\uff09<\/span>\u3000\u6cd5\u5f8b\u4e0a\u3001\u300c\u975e\u55b6\u5229\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u300111\u6761\uff12\u9805\u3067\u3001\u5b9a\u6b3e\u3067\u793e\u54e1\u306b\u5bfe\u3059\u308b\u5270\u4f59\u91d1\u53c8\u306f\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u6a29\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u65e8\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u6761\u9805\u306b\u9055\u53cd\u3057\u3066\u5270\u4f59\u91d1\u53c8\u306f\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7f70\u5247\u898f\u5b9a\u306f\u306a\u3044\u3002<\/span><\/p>\n

\uff08\u203b\uff13\uff09<\/span>\u3000\u56fd\u5bb6\u7684\u516c\u5171\u306e\u4e8b\u52d9\u3092\u9042\u884c\u3059\u308b\u76ee\u7684\u3067\u3001\u516c\u6cd5\u306b\u6e96\u62e0\u3057\u3066\u6210\u7acb\u3059\u308b\u6cd5\u4eba\u3067\u3042\u308b\u516c\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6982\u5ff5\u3067\u3001\u79c1\u4eba\u306e\u81ea\u7531\u306a\u610f\u601d\u6c7a\u5b9a\u306b\u3088\u308b\u4e8b\u52d9\u9042\u884c\u306e\u305f\u3081\u3001\u79c1\u6cd5\u306b\u6e96\u62e0\u3057\u3066\u8a2d\u7acb\u3055\u308c\u308b\u6cd5\u4eba\u3092\u3044\u3046\u3002\u56db\u5bae\u548c\u592b\u30fb\u80fd\u898b\u5584\u4e45\u300e\u6c11\u6cd5\u7dcf\u5247\uff08\u7b2c\u4e5d\u7248\uff09\u300f\uff08\u5f18\u6587\u5802\u30fb2018\u5e74\uff09103-104\u9801\u3002<\/span><\/p>\n

\uff08\u203b\uff14\uff09<\/span>\u3000\u65e7\u516c\u76ca\u6cd5\u4eba\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u5bc4\u9644\u884c\u70ba\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u305f\u3002<\/span><\/p>\n

\u524d\u8ff0\u306e\u901a\u308a\u3001\u793e\u56e3\u6cd5\u4eba\u306f\u4e00\u822c\u6cd5\u4eba\u6cd5\u306e\u5236\u5b9a\u306b\u3088\u308a\u3001\u6e96\u5247\u4e3b\u7fa9\uff08\u203b\uff15\uff09<\/span>\u3067\u8a2d\u7acb\u3055\u308c\u308b\u975e\u55b6\u5229\u76ee\u7684\u306e\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\uff08\u203b\uff16\uff09<\/span>\u3078\u3068\u6539\u7d44\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u307e\u305f\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306f\u516c\u76ca\u8a8d\u5b9a\u7b49\u59d4\u54e1\u4f1a\u30fb\u5be9\u8b70\u4f1a\u306e\u8aee\u554f\u306b\u57fa\u3065\u3044\u3066\u306a\u3055\u308c\u308b\u884c\u653f\u5e81\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u3068\u306a\u308b\uff08\u516c\u76ca\u8a8d\u5b9a\u6cd5\uff14\u3001\uff19\uff09\u3002\u306a\u304a\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u516c\u76ca\u76ee\u7684\u306e\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u306b\u5236\u9650\u306f\u306a\u3044\u304c\u3001\u516c\u76ca\u6027\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u306a\u3044\u3068\u539f\u5247\u3068\u3057\u3066\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\uff08\u203b\uff17\uff09<\/span>\u3002<\/p>\n

\uff08\u203b\uff15\uff09<\/span>\u3000\u6cd5\u5f8b\u306e\u5b9a\u3081\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u306b\u3088\u3063\u3066\u516c\u793a\u3055\u308c\u305f\u3068\u304d\u306b\u6cd5\u4eba\u306e\u6210\u7acb\u3092\u8a8d\u3081\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u65e7\u6c11\u6cd534\u6761\u306b\u304a\u3051\u308b\u516c\u76ca\u6cd5\u4eba\u5236\u5ea6\u3084NPO\u6cd5\u4eba\uff08\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u6cd5\u4eba\uff09\u306e\u3088\u3046\u306a\u8a31\u53ef\u4e3b\u7fa9\u3068\u7570\u306a\u308a\u3001\u7279\u5b9a\u306e\u6240\u7ba1\u5e81\uff08\u4e3b\u52d9\u5b98\u5e81\uff09\u306b\u3088\u308b\u95a2\u4e0e\u304c\u306a\u304f\u81ea\u7531\u5ea6\u304c\u9ad8\u3044\u306e\u304c\u7279\u5fb4\u3068\u3044\u3048\u308b\u3002\u56db\u5bae\u30fb\u80fd\u898b\u524d\u63b2\uff08\u203b\uff13\uff09<\/span>\u66f8102-103\u9801\u3002<\/span><\/p>\n

\uff08\u203b\uff16\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306f\u975e\u55b6\u5229\u4e8b\u696d\u306e\u307f\u3067\u306a\u304f\u55b6\u5229\u4e8b\u696d\u3082\u884c\u3048\u308b\u306a\u3069\u3001\u4e8b\u696d\u306b\u3064\u3044\u3066\u306e\u5236\u9650\u306f\u539f\u5247\u3068\u3057\u3066\u5b58\u5728\u3057\u306a\u3044\u3002<\/span><\/p>\n

\uff08\u203b\uff17\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u975e\u55b6\u5229\u578b\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u76ca\u4e8b\u696d\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u6cd5\u6cd5\uff12\u4e94\u30fb\u4e5d\u306e\u4e8c\u3001\u6cd5\u4ee4\uff13\uff09\u3002<\/span><\/p>\n

\u4e00\u822c\u6cd5\u4eba\u6cd5\u5236\u5b9a\u306b\u4f34\u3046\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u5236\u5ea6\u5c0e\u5165\u5f8c\u306b\u304a\u3051\u308b\u8a2d\u7acb\u6570\u306e\u7d71\u8a08\u306f\u3001\u4ee5\u4e0b\u306e\u30b0\u30e9\u30d5\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n

\u3007\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u8a2d\u7acb\u6570\u306e\u63a8\u79fb<\/strong><\/p>\n

\"\"<\/a><\/p>\n

\uff08\u51fa\u5178\uff09\u3000\u6cd5\u52d9\u7701\u300c\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u767b\u8a18\u306e\u4ef6\u6570\uff08\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\uff09\u300d\u5404\u5e74\u7248<\/span><\/p>\n

\uff08\uff12\uff09\u3000\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u8a2d\u7acb<\/strong><\/h4>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u306f\u3001\u307e\u305a\u305d\u306e\u69cb\u6210\u54e1\u3067\u3042\u308b\u793e\u54e1\uff08\u6b63\u4f1a\u54e1\uff09\u306b\u306a\u308d\u3046\u3068\u3059\u308b\uff12\u4eba\u4ee5\u4e0a\u306e\u8005\uff08\u8a2d\u7acb\u6642\u793e\u54e1\uff09\u304c\u3001\u5b9a\u6b3e\u3092\u4f5c\u6210\u3057\u3001\u305d\u308c\u306b\u95a2\u3057\u516c\u8a3c\u4eba\u306b\u3088\u3063\u3066\u8a8d\u8a3c\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd510\u300113\uff09\u3002<\/p>\n

\u8a2d\u7acb\u8005\u304c\u6700\u4f4e\u3067\u3082300\u4e07\u5186\u306e\u8ca1\u7523\u3092\u62e0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u3068\u7570\u306a\u308a\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306f\u8ca1\u7523\u3092\u62e0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\uff08\u4e00\u822c\u6cd5\u4eba\u6cd5153\u2461\uff09\u3001\u975e\u55b6\u5229\u76ee\u7684\u306e\u6cd5\u4eba\u3067\u3042\u308b\u305f\u3081\u3001\u51fa\u8cc7\u3084\u6301\u5206\u3068\u3044\u3046\u6982\u5ff5\u306f\u5b58\u5728\u3057\u306a\u3044\uff08\u203b\uff18\uff09<\/span>\u3002<\/p>\n

\uff08\u203b\uff18\uff09<\/span>\u3000\u4ee3\u308f\u308a\u306b\u3001\u57fa\u91d1\u5236\u5ea6\u304c\u3042\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd5131\uff5e140\uff09\u3002\u56db\u5bae\u30fb\u80fd\u898b\u524d\u63b2\uff08\u203b\uff13\uff09<\/span>\u66f8163-164\u9801\u53c2\u7167\u3002<\/span><\/p>\n

\u305d\u306e\u5f8c\u3001\u8a2d\u7acb\u767b\u8a18\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u4eba\u304c\u6210\u7acb\u3059\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd522\uff09\u3002<\/p>\n

\uff08\uff13\uff09\u3000\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u7d44\u7e54<\/strong><\/h4>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5fc5\u305a\u7f6e\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6a5f\u95a2\u306f\u3001\u793e\u54e1\u7dcf\u4f1a\u3068\u7406\u4e8b\u3067\u3042\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd560\u2460\uff09\u3002<\/p>\n

\u793e\u54e1\u7dcf\u4f1a\u306f\u3001\u793e\u54e1\u306b\u3088\u308a\u69cb\u6210\u3055\u308c\u308b\u6cd5\u4eba\u306e\u6700\u7d42\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3067\u3042\u308a\uff08\u4e00\u822c\u6cd5\u4eba\u6cd535\u2460\uff09\u3001\u6bce\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u5f8c\u306b\u62db\u96c6\u3055\u308c\u308b\u5b9a\u6642\u793e\u54e1\u7dcf\u4f1a\u3068\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u62db\u96c6\u3055\u308c\u308b\u81e8\u6642\u793e\u54e1\u7dcf\u4f1a\u304c\u3042\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd536\uff09\u3002\u793e\u54e1\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u306f\u3001\u7406\u4e8b\u30fb\u76e3\u4e8b\u306e\u9078\u4efb\u30fb\u89e3\u4efb\u3001\u8a08\u7b97\u66f8\u985e\u7b49\u306e\u627f\u8a8d\u3001\u5b9a\u6b3e\u306e\u5909\u66f4\u7b49\u306e\u91cd\u8981\u4e8b\u9805\u306e\u6c7a\u5b9a\u304c\u306a\u3055\u308c\u308b\uff08\u203b\uff19\uff09<\/span>\u3002\u793e\u54e1\u306e\u8b70\u6c7a\u6a29\u306f\u5e73\u7b49\uff08\uff11\u793e\u54e1\uff11\u7968\uff09\u3067\u3042\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3042\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd548\u2460\uff09\u3002<\/p>\n

\uff08\u203b\uff19\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u7406\u4e8b\u4f1a\u8a2d\u7f6e\u306e\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u3001\u793e\u54e1\u7dcf\u4f1a\u306f\u3001\u6cd5\u5f8b\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u9805\u53ca\u3073\u5b9a\u6b3e\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u9650\u308a\u6c7a\u8b70\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd535\u2461\uff09\u3002<\/span><\/p>\n

\u7406\u4e8b\u306f\u6cd5\u4eba\u306e\u696d\u52d9\u57f7\u884c\u6a5f\u95a2\u3067\u3042\u308b\u304c\uff08\u4e00\u822c\u6cd5\u4eba\u6cd560\u300176\u2460\uff09\u3001\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u3068\u7570\u306a\u308a\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u5834\u5408\u3001\u7406\u4e8b\u4f1a\u306f\u5fc5\u305a\u3057\u3082\u8a2d\u7f6e\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08\u7406\u4e8b\u4f1a\u975e\u8a2d\u7f6e\u306e\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\uff09\u3002\u7406\u4e8b\u306f\u6700\u4f4e\uff11\u540d\u7f6e\u3051\u3070\u3088\u304f\uff08\u4e00\u822c\u6cd5\u4eba\u6cd560\u2460\uff09\u3001\u81ea\u7136\u4eba\u306e\u307f\u306a\u3089\u305a\u6cd5\u4eba\u3067\u3082\u5c31\u4efb\u3067\u304d\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u304c\u7406\u4e8b\u4f1a\uff08\u203b10\uff09<\/span>\u3092\u8a2d\u7f6e\u3059\u308b\u5834\u5408\u3001\u7406\u4e8b\u306f\uff13\u540d\u4ee5\u4e0a\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308a\u3001\u696d\u52d9\u57f7\u884c\u6a29\u304c\u4ee3\u8868\u7406\u4e8b\uff08\u203b11\uff09<\/span>\uff08\u7406\u4e8b\u9577\uff09\u306b\u96c6\u4e2d\u3059\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd591\uff09\u3002\u307e\u305f\u3001\u7406\u4e8b\u4f1a\u8a2d\u7f6e\u306e\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u5834\u5408\u3001\u76e3\u4e8b\u3082\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd561\uff09\u3002\u3055\u3089\u306b\u3001\u7406\u4e8b\u4f1a\u304c\u7f6e\u304b\u308c\u308b\u5834\u5408\u3001\u6cd5\u4eba\u306e\u91cd\u8981\u306a\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6c7a\u8b70\u3092\u7d4c\u3066\u57f7\u884c\u3055\u308c\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd590\u2463\uff09\u3002<\/p>\n

\uff08\u203b10\uff09<\/span>\u3000\u696d\u52d9\u57f7\u884c\u306b\u3064\u3044\u3066\u306e\u610f\u601d\u6c7a\u5b9a\u3068\u4ee3\u8868\u7406\u4e8b\u30fb\u696d\u52d9\u62c5\u5f53\u7406\u4e8b\u306b\u3088\u308b\u696d\u52d9\u57f7\u884c\u306e\u76e3\u7763\u3092\u884c\u3046\uff08\u4e00\u822c\u6cd5\u4eba\u6cd590\u2461\uff09\u3002<\/span><\/p>\n

\uff08\u203b11\uff09<\/span>\u3000\u4ee3\u8868\u7406\u4e8b\u306f\u767b\u8a18\u4e8b\u9805\u3067\u3042\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd5301\uff09\u3002<\/span><\/p>\n

\u76e3\u4e8b\u306f\u3001\u7406\u4e8b\u304c\u6cd5\u4ee4\u9055\u53cd\u306e\u884c\u70ba\u3084\u5b9a\u6b3e\u9055\u53cd\u306e\u884c\u70ba\u3092\u884c\u308f\u306a\u3044\u3088\u3046\u3001\u305d\u306e\u8077\u52d9\u3092\u76e3\u67fb\u3059\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd599\u2460\uff09\u3002\u307e\u305f\u3001\u8ca0\u50b5\u306e\u984d200\u5104\u5186\u4ee5\u4e0a\u306e\u5927\u898f\u6a21\u306a\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8a08\u7b97\u66f8\u985e\u53ca\u3073\u9644\u5c5e\u660e\u7d30\u66f8\u3092\u76e3\u67fb\u3059\u308b\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd5\uff12\u4e8c\u300162\uff09\u3002<\/p>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u7d44\u7e54\u3092\u56f3\u3067\u793a\u3059\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308b\u3002<\/p>\n

\u3007\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u7d44\u7e54\u30fb\u6a5f\u95a2<\/strong><\/p>\n

\"\"<\/a><\/p>\n

\uff08\uff14\uff09\u3000\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306e\u89e3\u6563<\/strong><\/h4>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u7531\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u89e3\u6563\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd5148\uff09\u3002<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u5b9a\u6b3e\u3067\u5b9a\u3081\u305f\u5b58\u7d9a\u671f\u9593\u304c\u6e80\u4e86\u3057\u305f\u5834\u5408<\/p>\n

\u2461<\/span>\u3000\u5b9a\u6b3e\u3067\u5b9a\u3081\u305f\u89e3\u6563\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/p>\n

\u2462<\/span>\u3000\u793e\u54e1\u7dcf\u4f1a\u306e\u6c7a\u8b70\u304c\u3042\u3063\u305f\u5834\u5408<\/p>\n

\u2463<\/span>\u3000\u793e\u54e1\u304c\u6b20\u3051\u305f\u5834\u5408<\/p>\n

\u2464<\/span>\u3000\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\uff08\u5408\u4f75\u306b\u3088\u308a\u5f53\u8a72\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u304c\u6d88\u6ec5\u3059\u308b\u5834\u5408\u306b\u9650\u308b\uff09<\/p>\n

\u2465<\/span>\u3000\u7834\u7523\u624b\u7d9a\u304d\u306e\u958b\u59cb\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408<\/p>\n

\u2466<\/span>\u3000\u89e3\u6563\u3092\u547d\u305a\u308b\u88c1\u5224\u304c\u3042\u3063\u305f\u5834\u5408<\/p>\n<\/div>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u304c\u89e3\u6563\u3059\u308b\u3068\u3001\u6e05\u7b97\u624b\u7d9a\u304d\u304c\u958b\u59cb\u3059\u308b\u3002<\/p>\n

\u6e05\u7b97\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u5168\u3066\u306e\u50b5\u52d9\u3092\u5f01\u6e08\u3057\u305f\u5f8c\u3001\u6b8b\u4f59\u8ca1\u7523\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5b9a\u6b3e\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u51e6\u5206\u3055\u308c\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd5239\u2460\uff09\u3002\u5b9a\u6b3e\u306b\u6b8b\u4f59\u8ca1\u7523\u306e\u5e30\u5c5e\u5148\u306b\u3064\u3044\u3066\u5b9a\u3081\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6e05\u7b97\u6cd5\u4eba\u306e\u793e\u54e1\u7dcf\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u3063\u3066\u51e6\u5206\u65b9\u6cd5\u304c\u6c7a\u5b9a\u3055\u308c\u308b\uff08\u4e00\u822c\u6cd5\u4eba\u6cd5239\u2461\uff09\u3002\u3053\u306e\u6c7a\u8b70\u306b\u3088\u308a\u3001\u793e\u54e1\u306b\u6b8b\u4f59\u8ca1\u7523\u3092\u5e30\u5c5e\u3055\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\uff08\u203b12\uff09<\/span>\u3002<\/p>\n

\uff08\u203b12\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u793e\u54e1\u7dcf\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u3063\u3066\u6b8b\u4f59\u8ca1\u7523\u3092\u793e\u54e1\u306b\u5e30\u5c5e\u3055\u305b\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u55b6\u5229\u6027\u306b\u53cd\u3059\u308b\u3068\u3057\u3066\u7acb\u6cd5\u8ad6\u3068\u3057\u3066\u53cd\u5bfe\u3059\u308b\u898b\u89e3\u3082\u3042\u308b\u3002\u56db\u5bae\u30fb\u80fd\u898b\u524d\u63b2\uff08\u203b\uff13\uff09<\/span>\u66f8156\u9801\u3002<\/span><\/p>\n

\u306a\u304a\u3001\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u306e\u5834\u5408\u3001\u6b8b\u4f59\u8ca1\u7523\u3092\u56fd\u30fb\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u5b66\u6821\u6cd5\u4eba\u7b49\u306e\u985e\u4f3c\u306e\u4e8b\u696d\u3092\u76ee\u7684\u3068\u3059\u308b\u4ed6\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5e30\u5c5e\u3055\u305b\u308b\u65e8\u306e\u5b9a\u6b3e\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u516c\u76ca\u8a8d\u5b9a\u6cd5\uff15\u5341\u516b\uff09\u3002<\/p>\n

 <\/p>\n

\n\t\t

\u3014\u51e1\u4f8b\u3015
\n\u4e00\u822c\u6cd5\u4eba\u6cd5\u30fb\u30fb\u30fb\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b
\n\u516c\u76ca\u8a8d\u5b9a\u6cd5\u30fb\u30fb\u30fb\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u306e\u8a8d\u5b9a\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b
\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5
\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4
\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247
\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5
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