{"id":223376,"date":"2021-03-04T10:15:40","date_gmt":"2021-03-04T01:15:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=223376"},"modified":"2025-09-30T09:12:00","modified_gmt":"2025-09-30T00:12:00","slug":"financial-accounting-article-72","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-72\/","title":{"rendered":"2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FDF5E6;color:#000000;border-color:#cd5c5c;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #d2691e;\">\u25c6<\/span>\u3000\u3000\u3000\u25c6\u3000\u3000\u3000<span style=\"color: #d2691e;\">\u25c6<\/span><strong>\u3000\u306f\u3058\u3081\u306b\u3000<\/strong><span style=\"color: #d2691e;\">\u25c6<\/span>\u3000\u3000\u3000\u25c6\u3000\u3000\u3000<span style=\"color: #d2691e;\">\u25c6<\/span><\/h4>\n<p>\uff13\u6708\u306e\u6c7a\u7b97\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u5f53\u671f\u3082\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4e8b\u9805\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\uff14\u56de\u306b\u308f\u305f\u308a2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\uff13\u670831\u65e5\u3092\u6c7a\u7b97\u65e5\u3068\u3059\u308b\u4f1a\u793e\u3092\u524d\u63d0\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center;\">\uff0d\u5168\u4f53\u69cb\u6210\uff0d<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff11\u56de\u3011<span style=\"color: #888888;\">\uff08\u672c\u7a3f\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2160\u3000\u7a0e\u5236\u6539\u6b63\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2161\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2162\u3000\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff12\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/11\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2163\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2164\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2165\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff13\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/18\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2166\u3000LIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2167\u3000\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2168\u3000\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u7b49\u306e\u6539\u6b63<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff14\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/25\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2169\u3000\u91d1\u878d\u5e81\u306e\u4ee4\u548c\uff12\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u216a\u3000\u305d\u306e\u4ed6\u7559\u610f\u4e8b\u9805\u53ca\u3073\u53c2\u8003\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u216b\u3000\u4eca\u5f8c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2160\u3000\u7a0e\u5236\u6539\u6b63\u7b49<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\u5143\u5e74\u5ea6\u53ca\u3073\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e26\u3073\u306b\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee5\u4e0b\u3001\u300c\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3068\u3044\u3046\uff09\u306e\u3046\u3061\u3001\u4e3b\u8981\u306a\u6539\u6b63\u70b9\u7b49\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223876\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-1-1.png\" alt=\"\" width=\"1362\" height=\"1534\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-1-1.png 1362w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-1-1-266x300.png 266w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-1-1-909x1024.png 909w\" sizes=\"(max-width: 1362px) 100vw, 1362px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u306a\u304a\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\u4ee4\u548c\u5143\u5e74\u5ea6\u53ca\u3073\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e26\u3073\u306b\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u3046\u3061\u3001\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u304a\u3044\u3066\u7279\u306b\u7559\u610f\u3059\u3079\u304d\u6539\u6b63\u70b9\u306e\u307f\u3092\u89e3\u8aac\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5168\u3066\u3092\u89e3\u8aac\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<!--more--><\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7a0e\u7387<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u4ee4\u548c\u5143\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u5236\u6539\u6b63\u304c2019\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u5ec3\u6b62<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5275\u8a2d<\/strong><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u7a0e\u7387\u306e\u6539\u6b63\u306f\u4e88\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u5ec3\u6b62<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: 10px;\"><strong>\u2460\u3000\u8cc7\u672c\u91d1\u306e\u984d\uff11\u5104\u5186\u8d85\u3067\u3001\u5e74800\u4e07\u5186\u8d85\u306e\u6240\u5f97\u306e\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223510\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-2.png\" alt=\"\" width=\"500\" height=\"88\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-2.png 1088w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-2-300x53.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-2-1024x181.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u666e\u901a\u6cd5\u4eba\u306e\u6240\u5f97\u5272\u306e\u5236\u9650\u7a0e\u7387\u306f\u3001\u6a19\u6e96\u7a0e\u7387\u306e1.2\u500d\u304b\u30891.7\u500d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: 10px;\"><strong>\u2461\u3000\u8cc7\u672c\u91d1\u306e\u984d\uff11\u5104\u5186\u4ee5\u4e0b\u3067\u3001\u5e74800\u4e07\u5186\u8d85\u306e\u6240\u5f97\u306e\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223511\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-3.png\" alt=\"\" width=\"500\" height=\"88\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-3.png 1085w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-3-300x52.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-3-1024x180.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e00\u90e8\u3092\u5206\u96e2\u3057\u3066\u3001\u300c\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u300d\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002\u305d\u306e\u5206\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u300c\u6539\u6b63\u524d\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u300d\u3068\u300c\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306e\u5408\u8a08\u300d\u306f\u540c\u3058\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u56fd\u7a0e\u3067\u3042\u308b\u304c\u3001\u7533\u544a\u7d0d\u4ed8\u306f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u4f75\u305b\u3066\u884c\u3046\u3002\u305d\u3057\u3066\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\uff08\u6a19\u6e96\u7a0e\u7387\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u305f\u6240\u5f97\u5272\u984d\uff09\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223512\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-4.png\" alt=\"\" width=\"308\" height=\"114\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-4.png 670w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-4-300x111.png 300w\" sizes=\"(max-width: 308px) 100vw, 308px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u524d\u671f\u306b\u4f7f\u7528\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u304b\u3089\u5909\u66f4\u306f\u306a\u3044<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<br \/>\n\u5177\u4f53\u7684\u306a\u7a0e\u7387\u306f\u3001\u4e0b\u8a18\u306e\u8a2d\u4f8b<strong>\u2460\u2461<\/strong>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u306a\u304a\u3001\u4eca\u5f8c\u3001\u5404\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3067\u8d85\u904e\u7a0e\u7387\u304c\u6539\u6b63\u3055\u308c\u305f\u5834\u5408\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u8a2d\u4f8b\u2460<\/strong><\/h5>\n<p>\u5f53\u793e\u306f\u6771\u4eac\u90fd\u306b\u672c\u793e\u304c\u3042\u308a\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<span style=\"text-decoration: underline;\">\u9069\u7528<\/span>\u6cd5\u4eba\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-5-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223877\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-5-1.png\" alt=\"\" width=\"460\" height=\"211\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-5-1.png 1035w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-5-1-300x137.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-5-1-1024x469.png 1024w\" sizes=\"(max-width: 460px) 100vw, 460px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223513\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-6.png\" alt=\"\" width=\"608\" height=\"206\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-6.png 1399w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-6-300x101.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-6-1024x347.png 1024w\" sizes=\"(max-width: 608px) 100vw, 608px\" \/><\/a><\/p>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u8a2d\u4f8b\u2461<\/strong><\/h5>\n<p>\u5f53\u793e\u306f\u6771\u4eac\u90fd\u306b\u672c\u793e\u304c\u3042\u308a\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<span style=\"text-decoration: underline;\">\u9069\u7528\u5916<\/span>\u6cd5\u4eba\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-7-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223878\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-7-1.png\" alt=\"\" width=\"460\" height=\"174\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-7-1.png 1036w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-7-1-300x113.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-7-1-1024x388.png 1024w\" sizes=\"(max-width: 460px) 100vw, 460px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-8-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223879\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-8-1.png\" alt=\"\" width=\"1511\" height=\"439\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-8-1.png 1511w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-8-1-300x87.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-8-1-1024x297.png 1024w\" sizes=\"(max-width: 1511px) 100vw, 1511px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\u306e\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/span><\/h4>\n<p>\u5927\u6cd5\u4eba\u306b\u304a\u3051\u308b\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\u306e\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u5927\u6cd5\u4eba<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\u306e\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-9.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223520\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-9.png\" alt=\"\" width=\"1114\" height=\"396\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-9.png 1114w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-9-300x106.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-9-1024x364.png 1024w\" sizes=\"(max-width: 1114px) 100vw, 1114px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5927\u6cd5\u4eba\u3068\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\uff08\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u3092\u9664\u304f\uff09\u7b49\u4ee5\u5916\u306e\u6cd5\u4eba\u3092\u3044\u3046\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u6cd5\u4eba\u304c\u8a72\u5f53\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"font-size: 12px;\">\u27a4\u3000\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 45px;\"><span style=\"font-size: 12px;\">\u27a4\u3000\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u3001\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e50\uff05\u4ee5\u4e0a\u3092\u540c\u4e00\u306e\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u6240\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u53c8\u306f\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\uff13\u5206\u306e\uff12\u4ee5\u4e0a\u304c\u8907\u6570\u306e\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u6240\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u6539\u6b63\u306e\u7d50\u679c\u3001\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\u306e\u9069\u7528\u8981\u4ef6\u306e\u5224\u65ad\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5927\u6cd5\u4eba\u306e\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\u306e\u9069\u7528\u8981\u4ef6\u306e\u5224\u65ad\u30d5\u30ed\u30fc\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-10.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223521\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-10.png\" alt=\"\" width=\"1573\" height=\"843\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-10.png 1573w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-10-300x160.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-10-1024x548.png 1024w\" sizes=\"(max-width: 1573px) 100vw, 1573px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8cc3\u4e0a\u3052\u53ca\u3073\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/span><\/h4>\n<p>\u8cc3\u4e0a\u3052\u53ca\u3073\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u304a\u3051\u308b\u8a2d\u5099\u6295\u8cc7\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-11.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223527\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-11.png\" alt=\"\" width=\"1115\" height=\"179\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-11.png 1115w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-11-300x48.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-11-1024x164.png 1024w\" sizes=\"(max-width: 1115px) 100vw, 1115px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/span><\/h4>\n<p>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u671f\u9650\u304c\uff12\u5e74\u9593\u5ef6\u9577\u3055\u308c\u30012022\u5e74\uff13\u670831\u65e5\u307e\u3067\u3068\u306a\u3063\u305f\u3002\u307e\u305f\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u5bfe\u8c61\u6cd5\u4eba\u304b\u3089\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u304c<span style=\"color: #b22222;\">100\u61b6\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u304c\u9664\u5916<\/span>\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u63a5\u5f85\u98f2\u98df\u8cbb\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u3068\u306f\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u3046\u3061\u98f2\u98df\u306e\u305f\u3081\u306e\u652f\u51fa\uff08\uff11\u4eba\u5f53\u305f\u308a5,000\u5186\u8d85\u306e\u5206\uff09\u306e50\uff05\u3092\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u3068\u3059\u308b\u7279\u4f8b\u3092\u3044\u3046\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/span><\/h4>\n<p>\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-12-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223880\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-12-1.png\" alt=\"\" width=\"1311\" height=\"1062\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-12-1.png 1311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-12-1-300x243.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-12-1-1024x829.png 1024w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306e\u6982\u8981\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/335.htm#:~:text=%E2%97%8B%20%E9%81%8E%E5%A4%A7%E6%94%AF%E6%89%95%E5%88%A9%E5%AD%90%E7%A8%8E%E5%88%B6,%E3%81%97%E3%81%AA%E3%81%84%E3%81%93%E3%81%A8%E3%81%A8%E3%81%99%E3%82%8B%E5%88%B6%E5%BA%A6%E3%80%82\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223560\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-13.png\" alt=\"\" width=\"2302\" height=\"990\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-13.png 2302w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-13-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-13-1024x440.png 1024w\" sizes=\"(max-width: 2302px) 100vw, 2302px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/335.htm#:~:text=%E2%97%8B%20%E9%81%8E%E5%A4%A7%E6%94%AF%E6%89%95%E5%88%A9%E5%AD%90%E7%A8%8E%E5%88%B6,%E3%81%97%E3%81%AA%E3%81%84%E3%81%93%E3%81%A8%E3%81%A8%E3%81%99%E3%82%8B%E5%88%B6%E5%BA%A6%E3%80%82\" target=\"_blank\" rel=\"noopener\">\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306e\u6982\u8981<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u56fd\u969b\u7684\u306a\uff2d\uff06\uff21\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u56de\u907f\u9632\u6b62<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/span><\/h4>\n<p>\u5b50\u4f1a\u793e\u304c\u914d\u5f53\u3092\u884c\u3046\u3068\u305d\u306e\u5206\u3001\u7d14\u8cc7\u7523\u304c\u6e1b\u5c11\u3057\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u6642\u4fa1\u306f\u4e0b\u843d\u3059\u308b\u304c\u3001\u7c3f\u4fa1\u306f\u5909\u52d5\u3057\u306a\u3044\u305f\u3081\u3001\u914d\u5f53\u5f8c\u306b\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3059\u308b\u3068\u3001\u58f2\u5374\u640d\u3092\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\u3002\u4e00\u65b9\u3001\u53d7\u9818\u3057\u305f\u914d\u5f53\u306f\u89aa\u4f1a\u793e\u3067\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6539\u6b63\u524d\u306f\u3001\u5b50\u4f1a\u793e\u306e\u914d\u5f53\u5f8c\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u904e\u5ea6\u306a\u7bc0\u7a0e\u5bfe\u7b56\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3002\u305d\u3053\u3067\u3001\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u3068\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u5fdc\u306e\u305f\u3081\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf#page=26\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223561\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-14.png\" alt=\"\" width=\"330\" height=\"354\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-14.png 1029w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-14-279x300.png 279w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-14-953x1024.png 953w\" sizes=\"(max-width: 330px) 100vw, 330px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff12\u5e74\u5ea6\uff082020\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf#page=26\" target=\"_blank\" rel=\"noopener\">P.25<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u682a\u5f0f\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5f15\u4e0b\u3052<\/h4>\n<p>\u5185\u56fd\u6cd5\u4eba\u304c\u3001\u4ed6\u306e\u6cd5\u4eba\uff08\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u9023\u7d50\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u9023\u7d50\u5b50\u6cd5\u4eba\u3092\u9664\u304f\uff09\u304b\u3089\u5bfe\u8c61\u914d\u5f53\u7b49\u306e\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3092\u53d7\u3051\u308b\u5834\u5408\uff08\u5f53\u8a72\u914d\u5f53\u7b49\u306e\u984d\u306b\u4fc2\u308b\u6c7a\u8b70\u65e5\u7b49\u306b\u304a\u3044\u3066\u3001\u5185\u56fd\u6cd5\u4eba\u3068\u4ed6\u306e\u6cd5\u4eba\u3068\u306e\u9593\u306b\u7279\u5b9a\u652f\u914d\u95a2\u4fc2<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308b\uff09\u3001\u5f53\u8a72<span style=\"color: #b22222;\">\u914d\u5f53\u7b49\u306e\u984d\u304c\u5185\u56fd\u6cd5\u4eba\u304c\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u306e10\uff05\u8d85\u306e\u5834\u5408\u3001\u305d\u306e\u914d\u5f53\u7b49\u306e\u984d\u306e\u3046\u3061\u76ca\u91d1\u4e0d\u7b97\u5165\u76f8\u5f53\u984d\u3092\u3001\u305d\u306e\u682a\u5f0f\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u6e1b\u984d\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5bfe\u8c61\u914d\u5f53\u7b49\u306e\u984d\u3068\u306f\u3001\u53d7\u3051\u53d6\u308b\u914d\u5f53\u7b49\u306e\u984d\u304b\u3089\u6cd5\u4eba\u7a0e\u6cd561\u6761\u306e\uff12\u7b2c17\u9805\u306e\u9069\u7528\u304c\u3042\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u5185\u306e\u307f\u306a\u3057\u914d\u5f53\u7b49\u306e\u984d\u3092\u9664\u3044\u305f\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u7279\u5b9a\u652f\u914d\u95a2\u4fc2\u300d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u95a2\u4fc2\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u3000\u5f53\u4e8b\u8005\u9593\u306e\u652f\u914d\u95a2\u4fc2\uff08\u4e00\u306e\u8005\u304c\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e50\uff05\u3092\u8d85\u3048\u308b\u6570\u53c8\u306f\u91d1\u984d\u306e\u682a\u5f0f\u82e5\u3057\u304f\u306f\u914d\u5f53\u7b49\u8b70\u6c7a\u6a29\u53c8\u306f\u51fa\u8cc7\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4e00\u306e\u8005\u3068\u6cd5\u4eba\u3068\u306e\u9593\u306e\u95a2\u4fc2\u7b49\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 45px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u3000\u4e00\u306e\u8005\u3068\u306e\u9593\u306b\u5f53\u4e8b\u8005\u9593\u306e\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u76f8\u4e92\u306e\u95a2\u4fc2<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u9069\u7528\u514d\u9664<\/h4>\n<p>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u9069\u7528\u514d\u9664\uff08\u672c\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u5916\uff09\u3068\u306a\u308b\u3002<\/p>\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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u5185\u56fd\u682a\u4e3b\u5272\u5408\u8981\u4ef6\u300b<\/strong><\/p>\n<p>\u4ed6\u306e\u6cd5\u4eba\uff08\u56fd\u5185\u666e\u901a\u6cd5\u4eba\u306b\u9650\u308b\uff09\u306e\u8a2d\u7acb\u65e5\u304b\u3089\u7279\u5b9a\u652f\u914d\u65e5\uff08\u6cd5\u4eba\u3068\u306e\u9593\u306b\u7279\u5b9a\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\uff09\u307e\u3067\u306e\u9593\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u7b49\u306e90\uff05\u4ee5\u4e0a\u3092\u5185\u56fd\u666e\u901a\u6cd5\u4eba\u7b49\u304c\u6709\u3059\u308b\u5834\u5408<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-15-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223898\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-15-2.png\" alt=\"\" width=\"350\" height=\"100\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-15-2.png 807w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-15-2-300x85.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u7279\u5b9a\u652f\u914d\u65e5\u5229\u76ca\u5270\u4f59\u91d1\u91d1\u984d\u8981\u4ef6\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4\uff08\u2170\uff09<\/span>\uff0d<span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u2267<span style=\"color: #666699;\">\uff08\u2172\uff09<\/span>\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u3000\u5f53\u8a72\u4ed6\u306e\u6cd5\u4eba\u306e\u5f53\u8a72\u5bfe\u8c61\u914d\u5f53\u7b49\u306e\u984d\u306b\u4fc2\u308b\u6c7a\u8b70\u65e5\u7b49\u524d\u306b\u6700\u5f8c\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5229\u76ca\u5270\u4f59\u91d1\u306e\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u3000<span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5f53\u8a72\u5bfe\u8c61\u914d\u5f53\u7b49\u306e\u984d\u3092\u53d7\u3051\u308b\u6642\u307e\u3067\u306e\u9593\u306b\u5f53\u8a72\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u4e3b\u7b49\u304c\u5f53\u8a72\u4ed6\u306e\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u308b\u914d\u5f53\u7b49\u306e\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\u2172\uff09<\/span>\u3000\u5f53\u8a72\u4ed6\u306e\u6cd5\u4eba\u306e\u7279\u5b9a\u652f\u914d\u65e5\u524d\u306b\u6700\u5f8c\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5229\u76ca\u5270\u4f59\u91d1\u306e\u984d\u306b\u4e00\u5b9a\u306e\u8abf\u6574\u3092\u52a0\u3048\u305f\u984d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a10\u5e74\u8d85\u652f\u914d\u8981\u4ef6\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u7279\u5b9a\u652f\u914d\u65e5\u304b\u3089\u5bfe\u8c61\u914d\u5f53\u7b49\u306e\u984d\u3092\u53d7\u3051\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u304c10 \u5e74\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u91d1\u984d\u8981\u4ef6\u300b<\/strong><\/p>\n<p>\u5bfe\u8c61\u914d\u5f53\u7b49\u306e\u984d\u304c2,000\u4e07\u5186\u4ee5\u4e0b<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/span><\/h4>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u5404\u6cd5\u4eba\u3092\u7d0d\u7a0e\u4e3b\u4f53\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\uff11\u3064\u306e\u7d0d\u7a0e\u4e3b\u4f53\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u640d\u76ca\u3092\u901a\u7b97\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u7a0e\u984d\u8a08\u7b97\u304c\u7169\u96d1\u3067\u3042\u3063\u305f\u308a\u3001\u3069\u3053\u304b\uff11\u3064\u306e\u6cd5\u4eba\u3067\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u7a0e\u91d1\u306e\u518d\u8a08\u7b97\u3092\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306a\u3069\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3088\u308a\u4f7f\u3044\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u640d\u76ca\u901a\u7b97\u306f\u6b8b\u3057\u3064\u3064\u3001\u5404\u793e\u3054\u3068\u306b\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u3059\u308b\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d<\/span><\/span>\u3078\u79fb\u884c\u3059\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf#page=17\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223562\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-16.png\" alt=\"\" width=\"2345\" height=\"595\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-16.png 2345w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-16-300x76.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-16-1024x259.png 1024w\" sizes=\"(max-width: 2345px) 100vw, 2345px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff12\u5e74\u5ea6\uff082020\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf#page=17\" target=\"_blank\" rel=\"noopener\">P.16<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u539f\u5247\u3068\u3057\u3066\u81ea\u52d5\u7684\u306b\u79fb\u884c\u3055\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<span style=\"color: #b22222;\">\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306f\u5404\u6cd5\u4eba\u3092\u7d0d\u7a0e\u4e3b\u4f53\u3068\u3059\u308b\u500b\u5225\u7533\u544a\u65b9\u5f0f\u3067\u3042\u308b\u305f\u3081\u3001\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3068\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span>\u8a73\u3057\u304f\u306f\u3001\u4e0b\u8a18\u300c<strong>\u2161\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\uff24\uff38\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u30a6\u30a3\u30ba\u30b3\u30ed\u30ca\u30fb\u30dd\u30b9\u30c8\u30b3\u30ed\u30ca\u3092\u898b\u636e\u3048\u3001\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\uff08\uff24\uff38\uff09\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u512a\u9047\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25ce\u3000\u6539\u6b63\u5185\u5bb9<\/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:#cd5c5c;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u5bfe\u8c61\u6cd5\u4eba\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u9752\u8272\u7533\u544a\u6cd5\u4eba<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u8981\u4ef6\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u300c\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\uff08\u4eee\u79f0\uff09\u300d\u306b\u3064\u3044\u3066\u4e3b\u52d9\u5927\u81e3\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u3053\u3068<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u5bfe\u8c61\u8cc7\u7523\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u4e8b\u696d\u9069\u5fdc\uff08\u4eee\u79f0\uff09\u306e\u7528\u306b\u4f9b\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u696d\u9069\u5fdc\u8a2d\u5099<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3067\u3001\u56fd\u5185\u306b\u3042\u308b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u4ee5\u4e0b\u306e\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7e70\u5ef6\u8cc7\u7523\uff08\u30af\u30e9\u30a6\u30c9\u30b7\u30b9\u30c6\u30e0\u79fb\u884c\u306b\u4fc2\u308b\u521d\u671f\u8cbb\u7528\u7b49\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5668\u5177\u5099\u54c1\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u7e70\u5ef6\u8cc7\u7523\u3068\u9023\u643a\u3059\u308b\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\u30fb\u6a5f\u68b0\u88c5\u7f6e\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u7e70\u5ef6\u8cc7\u7523\u3068\u9023\u643a\u3059\u308b\u3082\u306e\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u512a\u9047\u63aa\u7f6e\uff08<span style=\"color: #b22222;\">\u9078\u629e\u9069\u7528<\/span>\uff09\u300b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u7279\u5225\u511f\u5374\uff1a<span style=\"color: #b22222;\">\u53d6\u5f97\u4fa1\u984d\u00d730\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\">\u27a4\u7a0e\u984d\u63a7\u9664\uff1a<span style=\"color: #b22222;\">\u53d6\u5f97\u4fa1\u984d\u00d7\uff13\uff05<\/span>\uff08\u30b0\u30eb\u30fc\u30d7<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u5916\u306e\u4e8b\u696d\u8005\u3068\u30c7\u30fc\u30bf\u9023\u643a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\uff15\uff05\uff09<\/p>\n<p style=\"margin-bottom: 10px;\">\u306a\u304a\u3001\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u306b\u5411\u3051\u305f\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3088\u308b\u63a7\u9664\u7a0e\u984d\u3068\u306e\u5408\u8a08\u3067\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u3092\u4e0a\u9650\u3068\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u53d6\u5f97\u4fa1\u984d\u306e\u9650\u5ea6\u984d\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u53ca\u3073\u5bfe\u8c61\u7e70\u5ef6\u8cc7\u7523\u306e\u984d\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u672c\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306f300 \u5104\u5186\u3092\u9650\u5ea6<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u5bfe\u8c61\u671f\u9593\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u6cd5\u65bd\u884c\u306e\u65e5\u304b\u30892023\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u4e8b\u696d\u9069\u5fdc\u8a2d\u5099\u300d\u3068\u306f\u3001\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u4e8b\u696d\u9069\u5fdc\uff08\u751f\u7523\u6027\u306e\u5411\u4e0a\u53c8\u306f\u9700\u8981\u306e\u958b\u62d3\u306b\u7279\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u4e3b\u52d9\u5927\u81e3\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u7528\u306b\u4f9b\u3059\u308b\u305f\u3081\u306b\u65b0\u8a2d\u53c8\u306f\u5897\u8a2d\u3092\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u3068\u3082\u306b\u4e8b\u696d\u9069\u5fdc\u306e\u7528\u306b\u4f9b\u3059\u308b\u6a5f\u68b0\u88c5\u7f6e\u53ca\u3073\u5668\u5177\u5099\u54c1\u3092\u3044\u3044\u3001\u958b\u767a\u7814\u7a76\u7528\u8cc7\u7523\u3092\u9664\u304f\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4f1a\u793e\u6cd5\u4e0a\u306e\u89aa\u5b50\u4f1a\u793e\u95a2\u4fc2\u306b\u3042\u308b\u4f1a\u793e\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u308b\u30b0\u30eb\u30fc\u30d7\u3092\u3044\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25ce\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u7a0e\u984d\u63a7\u9664\u7387\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\uff08\u7dcf\u984d\u578b\u30fb\u4e00\u822c\u578b\uff09\u53ca\u3073\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u7a0e\u984d\u63a7\u9664\u7387\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u307e\u305f\u3001\u9069\u7528\u671f\u9650\u3082\uff12\u5e74\u5ef6\u9577\uff082023\u5e74\uff13\u670831\u65e5\u307e\u3067\uff09\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u63a7\u9664\u7a0e\u984d\u306e\u4e0a\u9650\u306e\u898b\u76f4\u3057\u3082\u884c\u308f\u308c\u30012021\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892023\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-17-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223883\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-17-1.png\" alt=\"\u9805\u76ee \u73fe\u884c \u7a0e\u5236\u6539\u6b63\u5927\u7db1 &quot;\u7dcf\u984d\u578b \uff08\u4e00\u822c\u578b\uff09&quot; \u7a0e\u984d\u63a7\u9664\u7387 \u5272\u5408\uff08\u203b\uff09 \u7a0e\u984d\u63a7\u9664\u7387\u306e\u8a08\u7b97 \u4e0a\u9650\/\u4e0b\u9650 \u5272\u5408\uff08\u203b\uff09 \u7a0e\u984d\u63a7\u9664\u7387\u306e\u8a08\u7b97 \u4e0a\u9650\/\u4e0b\u9650 \uff18\uff05\u4ee5\u4e0b 9.9\uff05\uff0b\uff08\uff18\uff05\uff0d\u5272\u5408\uff09\u00d70.175\u3000 \u4e0b\u9650 6% 9.4\uff05\u4ee5\u4e0b 10.145%\uff0b\uff089.4\uff05\uff0d\u5272\u5408\uff09\u00d70.175 \u4e0b\u9650 2% \uff18\uff05\u8d85 9.9\uff05\uff0b\uff08\u5272\u5408\uff0d\uff18\uff05\uff09\u00d70.3 \u4e0a\u9650 14% 9.4\uff05\u8d85 10.145%\uff0b\uff08\u5272\u5408\uff0d9.4\uff05\uff09\u00d70.35 \u4e0a\u9650 14% &quot;\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10%\u8d85\u306e\u5834\u5408\u3001\u4e0a\u8a18\u3067\u7b97\u51fa\u3057\u305f\u5272\u5408x\u63a7\u9664\u5272\u5897\u7387(*)\u3092\u52a0\u7b97 \uff08*\uff09\u63a7\u9664\u5272\u5897\u7387= (\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\uff0d10%) \u00d7 0.5 &quot; \u4e0a\u9650 10% &quot;\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10%\u8d85\u306e\u5834\u5408\u3001\u4e0a\u8a18\u3067\u7b97\u51fa\u3057\u305f\u5272\u5408x\u63a7\u9664\u5272\u5897\u7387(*)\u3092\u52a0\u7b97 \uff08*\uff09\u63a7\u9664\u5272\u5897\u7387= (\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\uff0d10%) \u00d7 0.5 &quot; \u4e0a\u9650 10% \u63a7\u9664\u7a0e\u984d\uff08\u6ce8\uff09 \u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97 \u7387 \u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97 \u7387 &quot;\u6cd5\u4eba\u7a0e\u7387\u00d725\uff05 &quot; 25% &quot;\u6cd5\u4eba\u7a0e\u7387\u00d725\uff05 &quot; 25% \u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10%\u8d85\u306e\u5834\u5408\u3001(\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408-10%) \u00d72 \u3092\u4e0a\u4e57\u305b \u4e0a\u9650 10\uff05\u306e\u305f\u3081\u3001\u6700\u592735\uff05 \u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10%\u8d85\u306e\u5834\u5408\u3001(\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408-10%) \u00d72 \u3092\u4e0a\u4e57\u305b \u4e0a\u9650 10\uff05\u306e\u305f\u3081\u3001\u6700\u592735\uff05 - - &quot;2021\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892023\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\uff15\uff05\u3092\u4e0a\u4e57\u305b\u3059\u308b\u3002 \u3000\u2460\u3000\u57fa\u6e96\u5e74\u5ea6\u6bd4\u58f2\u4e0a\u91d1\u984d\u6e1b\u5c11\u5272\u5408\u2267\uff12\uff05 \u3000\u2461\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\uff1e\u57fa\u6e96\u5e74\u5ea6\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d \u3000\uff08\u6ce8\uff09\u3000\u57fa\u6e96\u5e74\u5ea6\u3068\u306f\u30012020\u5e74\uff12\u6708\uff11\u65e5\u524d\u306b\u6700\u5f8c\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u3092\u3044\u3046\u3002&quot; \u6700\u592740\uff05 \u9805\u76ee \u73fe\u884c \u7a0e\u5236\u6539\u6b63\u5927\u7db1 \u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236 \u7a0e\u984d\u63a7\u9664\u7387 \u5272\u5408\uff08\u203b\uff09 \u7a0e\u984d\u63a7\u9664\u7387\u306e\u8a08\u7b97 \u4e0a\u9650\/\u4e0b\u9650 \u5272\u5408\uff08\u203b\uff09 \u7a0e\u984d\u63a7\u9664\u7387\u306e\u8a08\u7b97 \u4e0a\u9650\/\u4e0b\u9650 \uff18\uff05\u4ee5\u4e0b 12% - 9.4\uff05\u4ee5\u4e0b 12% - \uff18\uff05\u8d85 12\uff05\uff0b\uff08\u5272\u5408\uff0d\uff18\uff05\uff09\u00d70.3 \u4e0a\u9650 17% 9.4\uff05\u8d85 12\uff05\uff0b\uff08\u5272\u5408\uff0d9.4\uff05\uff09\u00d70.35 \u4e0a\u9650 17% &quot;\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10%\u8d85\u306e\u5834\u5408\u3001\u4e0a\u8a18\u3067\u7b97\u51fa\u3057\u305f\u5272\u5408x\u63a7\u9664\u5272\u5897\u7387(*)\u3092\u52a0\u7b97 \uff08*\uff09\u63a7\u9664\u5272\u5897\u7387= (\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\uff0d10%) \u00d7 0.5 &quot; \u4e0a\u9650 10% &quot;\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10%\u8d85\u306e\u5834\u5408\u3001\u4e0a\u8a18\u3067\u7b97\u51fa\u3057\u305f\u5272\u5408x\u63a7\u9664\u5272\u5897\u7387(*)\u3092\u52a0\u7b97 \uff08*\uff09\u63a7\u9664\u5272\u5897\u7387= (\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\uff0d10%) \u00d7 0.5 &quot; \u4e0a\u9650 10% \u63a7\u9664\u7a0e\u984d\uff08\u6ce8\uff09 \u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97 \u7387 \u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97 \u7387 &quot;\u6cd5\u4eba\u7a0e\u7387\u00d725\uff05 &quot; 25% &quot;\u6cd5\u4eba\u7a0e\u7387\u00d725\uff05 &quot; 25% &quot;\u5272\u5408\uff1e\uff18\uff05\u306e\u5834\u5408\uff1a10\uff05\u4e0a\u4e57\u305b \u5272\u5408\u2266\uff18\uff05\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10%\u8d85\u306e\u5834\u5408\u3001(\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\uff0d10%) \u00d7 2 \u3092\u4e0a\u4e57\u305b&quot; \u4e0a\u9650 10\uff05\u306e\u305f\u3081\u3001\u6700\u592735\uff05 &quot;\u5272\u5408\uff1e9.4\uff05\u306e\u5834\u5408\uff1a10\uff05\u4e0a\u4e57\u305b \u5272\u5408\u22669.4\uff05\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10%\u8d85\u306e\u5834\u5408\u3001(\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\uff0d10%) \u00d7 2 \u3092\u4e0a\u4e57\u305b&quot; \u4e0a\u9650 10\uff05\u306e\u305f\u3081\u3001\u6700\u592735\uff05 - - &quot;2021\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892023\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\uff15\uff05\u3092\u4e0a\u4e57\u305b\u3059\u308b\u3002 \u3000\u2460\u3000\u57fa\u6e96\u5e74\u5ea6\u6bd4\u58f2\u4e0a\u91d1\u984d\u6e1b\u5c11\u5272\u5408\u2267\uff12\uff05 \u3000\u2461\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\uff1e\u57fa\u6e96\u5e74\u5ea6\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d \u3000\uff08\u6ce8\uff09\u3000\u57fa\u6e96\u5e74\u5ea6\u3068\u306f\u30012020\u5e74\uff12\u6708\uff11\u65e5\u524d\u306b\u6700\u5f8c\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u3092\u3044\u3046\u3002\" width=\"2292\" height=\"2080\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-17-1.png 2292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-17-1-300x272.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-17-1-1024x929.png 1024w\" sizes=\"(max-width: 2292px) 100vw, 2292px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3053\u3053\u3067\u306f\u3001\u300c\u5897\u6e1b\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\u300d\u3092\u300c\u5272\u5408\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=14\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223563\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-18.png\" alt=\"\" width=\"550\" height=\"444\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-18.png 1209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-18-300x242.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-18-1024x827.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\uff2f\uff29\u578b\u3068\u306f\u3001\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u578b\u306e\u3053\u3068\u3092\u3044\u3046\u3002\u6539\u6b63\u306f\u4e88\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/p>\n<p style=\"padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5ea6\uff082021\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=14\" target=\"_blank\" rel=\"noopener\">P.13<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u306e\u62e1\u5927<\/h4>\n<p>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\">\u7814\u7a76\u958b\u767a\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\u3067\u975e\u8a66\u9a13\u7814\u7a76\u7528\u8cc7\u7523<span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3082\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u306b\u52a0\u3048\u308b\u3002<\/span>\u3053\u308c\u306b\u3088\u308a\u3001\u30af\u30e9\u30a6\u30c9\u74b0\u5883\u3067\u63d0\u4f9b\u3055\u308c\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u975e\u8a66\u9a13\u7814\u7a76\u7528\u8cc7\u7523\u300d\u3068\u306f\u3001\u68da\u5378\u8cc7\u7523\u3001\u56fa\u5b9a\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u8cc7\u7523\u3067\u3001\u4e8b\u696d\u4f9b\u7528\u306e\u6642\u306b\u8a66\u9a13\u7814\u7a76\u306e\u7528\u306b\u4f9b\u3055\u306a\u3044\u3082\u306e\u3092\u3044\u3046\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u9069\u7528\u6642\u671f\u306f\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=15\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223564\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-18-2.png\" alt=\"\" width=\"2343\" height=\"713\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-18-2.png 2343w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-18-2-300x91.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-18-2-1024x311.png 1024w\" sizes=\"(max-width: 2343px) 100vw, 2343px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5ea6\uff082021\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=15\" target=\"_blank\" rel=\"noopener\">P.14<\/a>\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>10\u3000\u8cc3\u4e0a\u3052\u53ca\u3073\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u65b0\u898f\u96c7\u7528\u8005\u306e\u7d66\u4e0e\u53ca\u3073\u6559\u80b2\u8a13\u7df4\u306e\u5897\u52a0\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-19-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223884\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-19-1.png\" alt=\"\" width=\"550\" height=\"345\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-19-1.png 1440w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-19-1-300x188.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-19-1-1024x644.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span> \u300c\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u3068\u306f\u3001\u56fd\u5185\u306e\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u65b0\u305f\u306b\u96c7\u7528\u3057\u305f<span style=\"border-bottom: solid 1px #000000;\">\u96c7\u7528\u4fdd\u967a\u6cd5\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005<\/span>\uff08\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u304b\u3089\u7570\u52d5\u3057\u305f\u8005\u53ca\u3073\u6d77\u5916\u304b\u3089\u7570\u52d5\u3057\u305f\u8005\u3092\u9664\u304f\uff09\u306b\u5bfe\u3057\u3066\u305d\u306e\u96c7\u7528\u3057\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u3044\u3046\u3002\u306a\u304a\u3001\u300c\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u304b\u3089\u306f\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\u306e\u984d\u306f\u63a7\u9664\u3057\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000 \u300c\u63a7\u9664\u5bfe\u8c61\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u3068\u306f\u3001\u56fd\u5185\u306e\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u65b0\u305f\u306b\u96c7\u7528\u3057\u305f\u8005\uff08\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u304b\u3089\u7570\u52d5\u3057\u305f\u8005\u53ca\u3073\u6d77\u5916\u304b\u3089\u7570\u52d5\u3057\u305f\u8005\u3092\u9664\u304f\uff09\u306b\u5bfe\u3057\u3066\u305d\u306e\u96c7\u7528\u3057\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u3044\u3046\u3002\u307e\u305f\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u524d\u671f\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u4e0a\u9650\u3068\u3059\u308b\u3002\u300c\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u3068\u300c\u63a7\u9664\u5bfe\u8c61\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u306f\u3001\u5bfe\u8c61\u7bc4\u56f2\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u9069\u7528\u6cd5\u4eba\u304c\u4e0a\u8a18\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u4ed8\u52a0\u4fa1\u5024\u5272\u306e\u8ab2\u7a0e\u6a19\u6e96\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2021\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892023\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>11\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u4e0a\u9650\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u30b3\u30ed\u30ca\u798d\u3067\u7d4c\u55b6\u72b6\u6cc1\u304c\u53b3\u3057\u3044\u4f01\u696d\u306e\u305f\u3081\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u4e0a\u9650\u306e\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u3067\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u6cd5\u306e\u65bd\u884c\u306e\u65e5\u304b\u3089\u540c\u65e5\u4ee5\u5f8c<span style=\"color: #b22222;\">\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b<\/span>\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\uff08\u4eee\u79f0\uff09\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u3066\u3001\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\u306b\u5f93\u3063\u3066\u4e8b\u696d\u9069\u5fdc\uff08\u4eee\u79f0\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u5b9f\u65bd\u3059\u308b\u3082\u306e\u306e\u3001<span style=\"color: #b22222;\">\u9069\u7528\u4e8b\u696d\u5e74\u5ea6<\/span>\uff08\u4e0b\u8a18<strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09<span style=\"color: #b22222;\">\u306b\u304a\u3044\u3066\u7279\u4f8b\u5bfe\u8c61\u6b20\u640d\u91d1\u984d\uff08\u539f\u5247\u30012020\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892021\u5e74\uff14\u6708\uff11\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff08\u6700\u9577\uff12\u5e74\u9593\uff09\u306b\u751f\u3058\u305f\u9752\u8272\u6b20\u640d\u91d1\u984d\uff09\u304c\u3042\u308b\u5834\u5408<\/span>\u306b\u306f\u3001<span style=\"color: #b22222;\">\u6700\u5927\u3067\uff15\u5e74\u9593\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u524d\u306e\u6240\u5f97\u306e\u91d1\u984d\uff08\u6240\u5f97\u306e\u91d1\u984d\u306e50\uff05\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u7d2f\u7a4d\u6295\u8cc7\u6b8b\u984d<\/span>\uff08\u4e0b\u8a18<strong>\uff08\uff13\uff09<\/strong>\u53c2\u7167\uff09<span style=\"color: #b22222;\">\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306b\u9650\u308b\uff09\u306e\u7bc4\u56f2\u5185<\/span>\u3067\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u3002\u7d2f\u7a4d\u6295\u8cc7\u6b8b\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u5927\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082100\uff05\u63a7\u9664\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e8b\u696d\u9069\u5fdc\u3068\u306f\u3001\u6295\u8cc7\u306e\u3053\u3068\u3092\u3044\u3046\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=11\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223565\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-20.png\" alt=\"\" width=\"2239\" height=\"783\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-20.png 2239w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-20-300x104.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-20-1024x358.png 1024w\" sizes=\"(max-width: 2239px) 100vw, 2239px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5ea6\uff082021\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=11\" target=\"_blank\" rel=\"noopener\">P.10<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u4e8b\u696d\u5e74\u5ea6<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u672c\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\uff08\u7279\u4f8b\u5bfe\u8c61\u6b20\u640d\u91d1\u984d\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u3001\u305d\u306e\u958b\u59cb\u306e\u65e5\u304c\u6700\u3082\u65e9\u3044\u4e8b\u696d\u5e74\u5ea6\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u6240\u5f97\u306e\u91d1\u984d\u304c\u751f\u3058\u305f\u6700\u521d\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u3044\u3046\uff09\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff15\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\u306e\u5b9f\u65bd\u6642\u671f\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u30002026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7d2f\u7a4d\u6295\u8cc7\u6b8b\u984d<\/strong><\/h4>\n<p>\u300c\u7d2f\u7a4d\u6295\u8cc7\u6b8b\u984d\u300d\u3068\u306f\u3001\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\u306b\u5f93\u3063\u3066\u884c\u3063\u305f\u6295\u8cc7\u984d\uff08\uff24\uff38\u3084\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u7b49\u306e\u4e8b\u696d\u518d\u69cb\u7bc9\u30fb\u518d\u7de8\u306b\u4fc2\u308b\u6295\u8cc7\u984d\uff09\u304b\u3089\u65e2\u306b\u672c\u7279\u4f8b\u306b\u3088\u308a\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u524d\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e50\uff05\u3092\u8d85\u3048\u3066\u640d\u91d1\u7b97\u5165\u3057\u305f\u6b20\u640d\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u89e3\u6d88\u6642\u671f\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u8a08\u4e0a\u984d\uff09\u306b\u5f71\u97ff\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>12\u3000\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u4fc3\u9032\u306e\u305f\u3081\u306e\u63aa\u7f6e<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u305f\u305f\u3081\u3001\u3053\u306e\u5236\u5ea6\u306e\u5229\u7528\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u3001\u65b0\u305f\u306a\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u4f1a\u793e\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u65b0\u305f\u306b\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002\u3053\u306e\u682a\u5f0f\u4ea4\u4ed8\u306b\u3088\u308a\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u3001\u682a\u5f0f\u4ea4\u4ed8\u89aa\u4f1a\u793e\uff08\u8cb7\u53ce\u4f1a\u793e\uff09\u306e\u682a\u5f0f\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u3057\u305f\u682a\u5f0f\u306e\u8b72\u6e21\u640d\u76ca\u306f\u3001\u7e70\u308a\u5ef6\u3079\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u3068\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u3092\u305d\u306e\u5b50\u4f1a\u793e\u3068\u3059\u308b\u305f\u3081\u306b\u5f53\u8a72\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u308a\u53d7\u3051\u3001\u5f53\u8a72\u682a\u5f0f\u306e\u8b72\u6e21\u4eba\u306b\u5bfe\u3057\u3066\u5f53\u8a72\u682a\u5f0f\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3092\u3044\u3046\uff08\u4f1a\u793e\u6cd5\uff12\u4e09\u5341\u4e8c\u306e\u4e8c\uff09\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u5bfe\u4fa1\u3068\u3057\u3066\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u3046\u3061\u682a\u5f0f\u4ea4\u4ed8\u89aa\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u304c80\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u3001\u682a\u5f0f\u4ea4\u4ed8\u89aa\u4f1a\u793e\u306e\u682a\u5f0f\u300c\u4ee5\u5916\u300d\u306e\u8cc7\u7523\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u682a\u5f0f\u4ea4\u4ed8\u89aa\u4f1a\u793e\u306e\u682a\u5f0f\u306b\u300c\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u300d\u306e\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u4e0a\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=18\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223553\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-21.png\" alt=\"\" width=\"550\" height=\"375\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-21.png 1335w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-21-300x204.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-21-1024x698.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5ea6\uff082021\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=18\" target=\"_blank\" rel=\"noopener\">P.17<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n\u8b72\u6e21\u640d\u76ca\u306e\u7e70\u308a\u5ef6\u3079\u304c\u4e00\u6642\u5dee\u7570\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u5f71\u97ff\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>13\u3000\u8efd\u6e1b\u7a0e\u7387\u306e\u5ef6\u9577<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u91d1\u984d\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\uff0819\uff05<span style=\"color: #b22222;\">\u21d2<\/span>15\uff05\uff09\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u9593\u5ef6\u9577\u3057\u30012023\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>14\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u304a\u3051\u308b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-22.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223505\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-22.png\" alt=\"\u4ee5\u4e0b\u306e\u2460\u53ca\u3073\u2461\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3002 \u2460\uff08\u9069\u7528\u5e74\u5ea6\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff0d \u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\uff09\uff1e\uff08\u524d\u671f\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \uff0d \u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\uff09 \u2461\uff08\u9069\u7528\u5e74\u5ea6\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \uff0d \u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\uff09\u2267\uff08\u524d\u671f\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff0d \u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\uff09\u00d7101.5\uff05 \u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3002 \u9069\u7528\u5e74\u5ea6\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u2267\u524d\u671f\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u00d7101.5\uff05 \uff08\u6ce8\uff09\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\u306f\u63a7\u9664\u3057\u306a\u3044\u3002 \uff08\u9069\u7528\u5e74\u5ea6\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff0d \u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\uff09\u2267\uff08\u524d\u671f\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \uff0d \u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\uff09\u00d7102.5\uff05 \u9069\u7528\u5e74\u5ea6\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u2267\u524d\u671f\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u00d7102.5\uff05 \uff08\u6ce8\uff09\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u7b49\u306f\u63a7\u9664\u3057\u306a\u3044\u3002\" width=\"1417\" height=\"785\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-22.png 1417w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-22-300x166.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-22-1024x567.png 1024w\" sizes=\"(max-width: 1417px) 100vw, 1417px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u9593\u5ef6\u9577\u3057\u30012021\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892023\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>15\u3000\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u7d04\u5316\u306b\u8cc7\u3059\u308b\u7a0e\u5236\u306e\u5275\u8a2d<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u7d04\u5316\u306b\u8cc7\u3059\u308b\u7a0e\u5236\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u9069\u7528\u5bfe\u8c61<\/h4>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\uff08\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3067\u3042\u3063\u3066\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\uff09\u304c\u3001\u540c\u6cd5\u306e\u6539\u6b63\u6cd5\u306e\u65bd\u884c\u65e5\u304b\u30892024\u5e74\uff13\u670831 \u65e5\u307e\u3067\u306e\u9593\u306b\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\uff08\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u63aa\u7f6e\uff08\u4eee\u79f0\uff09\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3001\u305d\u306e\u8a8d\u5b9a\u306b\u4fc2\u308b\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306b\u5f93\u3063\u3066<span style=\"color: #b22222;\">\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\u3092\u53d6\u5f97\uff08\u8cfc\u5165\u306b\u3088\u308b\u53d6\u5f97\u306b\u9650\u308b\uff09\u3057\u3001\u304b\u3064\u3001\u3053\u308c\u3092\u305d\u306e\u53d6\u5f97\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/span>\uff08\u305d\u306e\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u304c10 \u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u6e96\u5099\u91d1\u306e\u7a4d\u307f\u7acb\u3066<\/h4>\n<p>\u4e0a\u8a18\u2460\u3067\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u7b49\u306e\u4fa1\u683c\u4e0b\u843d\u306b\u3088\u308b\u640d\u5931\u306b\u5099\u3048\u308b\u305f\u3081\u3001<span style=\"color: #b22222;\">\u305d\u306e\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u306e70\uff05\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u5834\u5408\u3001\u305d\u306e\u7a4d\u7acb\u3066\u91d1\u984d\u3092\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b<\/span>\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u6e96\u5099\u91d1\u306e\u53d6\u308a\u5d29\u3057<\/h4>\n<p>\u4e0a\u8a18\u2461\u3067\u7a4d\u307f\u7acb\u3066\u305f\u6e96\u5099\u91d1\u306f\u3001\u305d\u306e\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3084\u3001\u305d\u306e\u682a\u5f0f\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u305f\u5834\u5408\u7b49\u306b\u304a\u3044\u3066\u53d6\u308a\u5d29\u3059\u307b\u304b\u3001\u305d\u306e\u7a4d\u307f\u7acb\u3066\u305f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089<span style=\"color: #b22222;\">\uff15\u5e74\u3092\u7d4c\u904e\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff08\uff15\u5e74\u9593\u636e\u3048\u7f6e\u304d\uff09\u304b\u3089\uff15\u5e74\u9593\u3067\u305d\u306e\u7d4c\u904e\u3057\u305f\u6e96\u5099\u91d1\u6b8b\u9ad8\u306e\u5747\u7b49\u984d\u3092\u53d6\u308a\u5d29\u3057\u305f\u5834\u5408\u306b\u3001\u76ca\u91d1\u7b97\u5165\u3059\u308b<\/span>\u3002<br \/>\n<a href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=28\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223559\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-23.png\" alt=\"\" width=\"2240\" height=\"536\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-23.png 2240w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-23-300x71.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-23-1024x245.png 1024w\" sizes=\"(max-width: 2240px) 100vw, 2240px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5ea6\uff082021\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2021\/pdf\/zeisei.pdf#page=28\" target=\"_blank\" rel=\"noopener\">P.27<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u6539\u6b63\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u65e5\uff08\u672a\u5b9a\uff09\u304b\u30892024\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u306b\u5bfe\u3057\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306f\u3001\u4e00\u6642\u5dee\u7570\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u5f71\u97ff\u3059\u308b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>16\u3000\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u5236\u5ea6\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p><span style=\"color: #b22222;\">\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u4e8b\u524d\u627f\u8a8d\u304c\u5ec3\u6b62<\/span>\u3055\u308c\u3001\u307e\u305f\u3001\u9ad8\u5ea6\u306a\u30b7\u30b9\u30c6\u30e0\u3067\u306a\u3044\u96fb\u5b50\u5e33\u7c3f\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306f\u3001<span style=\"color: #b22222;\">\u300c\u9ad8\u5ea6\u306a\u4fdd\u5b58\uff08\u6539\u6b63\u524d\u3068\u540c\u69d8\uff09\u300d\u3068\u300c\u7c21\u4fbf\u7684\u306a\u4fdd\u5b58\u300d\u306b\u5206\u985e\u3055\u308c\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-24-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223886\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-24-1.png\" alt=\"\" width=\"1320\" height=\"1956\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-24-1.png 1320w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-24-1-202x300.png 202w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-24-1-691x1024.png 691w\" sizes=\"(max-width: 1320px) 100vw, 1320px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2022\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>17\u3000\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u7a0e\u52d9\u7f72\u306e\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62\u3055\u308c\u3001\u8981\u4ef6\u3082\u7de9\u548c\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-25-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223889\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-25-1.png\" alt=\"\" width=\"500\" height=\"412\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-25-1.png 1157w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-25-1-300x247.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-25-1-1024x845.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2022\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u3092\u958b\u59cb\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>18\u3000\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><span style=\"font-size: 15px;\">\u3010\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3011<\/span><\/h4>\n<p>\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u5236\u5ea6\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-26.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-223508\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-26.png\" alt=\"\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u4ed8\u4e0e\u671f\u9593 \u9045\u6ede\u306a\u304f \u6700\u9577\uff12\u30f6\u6708\u4ee5\u5185 \u691c\u7d22\u8981\u4ef6 \u5fc5\u8981 \uf0d8 \u58f2\u4e0a\u9ad81,000\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\u306f\u4e0d\u8981 \uf0d8 \u4e0a\u8a18\u4ee5\u5916\u306e\u8005\u306f\u3001\u300c\u53d6\u5f15\u7b49\u306e\u65e5\u4ed8\u300d\u3001\u300c\u91d1\u984d\u300d\u3001\u300c\u53d6\u5f15\u5148\u300d\u306b\u691c\u7d22\u8981\u4ef6\u3092\u9650\u5b9a\uff08\u203b\uff09 \u51fa\u529b\u66f8\u9762\u7b49\u306e\u4fdd\u5b58\u3092\u3082\u3063\u3066\u96fb\u78c1\u7684\u8a18\u9332\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63aa\u7f6e \u5229\u7528\u53ef \u5ec3\u6b62 \u21d2\u691c\u7d22\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5f62\u3067\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002 \u96fb\u78c1\u7684\u8a18\u9332\u306e\u9069\u6b63\u306a\u4fdd\u5b58\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e \uff0d \u30c7\u30fc\u30bf\u6539\u3056\u3093\u7b49\u306e\u4e0d\u6b63\u306b\u3088\u308a\u4fee\u6b63\u7533\u544a\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u306e\u984d\u306b\u5f53\u8a72\u7533\u544a\u6f0f\u308c\u7b49\u306b\u4fc2\u308b\u672c\u7a0e\u306e10\uff05\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002\" width=\"500\" height=\"342\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-26.png 1157w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-26-300x204.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui1-26-1024x698.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u7b49\u306e\u8077\u54e1\u306e\u8cea\u554f\u691c\u67fb\u4ef6\u306b\u57fa\u3065\u304f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7bc4\u56f2\u6307\u5b9a\u53ca\u3073\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u8a2d\u5b9a\u3067\u304d\u308b\u6a5f\u80fd\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2022\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2020\u5e74\uff13\u670831\u65e5\u306bASBJ\u3088\u308a\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u30b0\u30eb\u30fc\u30d7\u7a0e\u52b9\u679c\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u5f53\u8a72\u30b0\u30eb\u30fc\u30d7\u7a0e\u52b9\u679c\u306f\u3001\u4ee4\u548c2\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5f93\u6765\u306e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304c\u898b\u76f4\u3055\u308c\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u7a0e\u5236\u6539\u6b63\u6cd5\uff08\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c\uff18\u53f7\uff09\uff09\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c2020\u5e74\uff13\u670827\u65e5\u306b\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u6c7a\u7b97\u3092\u542b\u3080\uff09\u306b\u304a\u3051\u308b\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u6539\u6b63\u6cd5\u4eba\u7a0e\u7b49\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09\u300d\u53ca\u3073\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09\u300d\u306b\u95a2\u3059\u308b\u5fc5\u8981\u306a\u6539\u5ec3\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u3042\u308f\u305b\u3066\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u7b2c44\u9805\u306e\u5b9a\u3081\u3092\u9069\u7528\u305b\u305a\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/span>\uff08\u30b0\u30eb\u30fc\u30d7\u7a0e\u52b9\u679c\uff13\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; 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