{"id":235118,"date":"2021-08-19T10:19:31","date_gmt":"2021-08-19T01:19:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=235118"},"modified":"2021-08-18T09:45:34","modified_gmt":"2021-08-18T00:45:34","slug":"income-article-558","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-558\/","title":{"rendered":"\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u4fc2\u308b\u6539\u6b63\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u53d6\u6271\u3044\u3068\u305d\u306e\u5f71\u97ff"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u53d6\u6271\u3044\u3068\u305d\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u4e09\u8f2a\u3000\u539a\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff13\u5e74\uff16\u670825\u65e5\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306b\u3088\u308b\u610f\u898b\u516c\u52df\u3092\u7d4c\u3066\u306e\u6539\u6b63\u3067\u3001\u3044\u308f\u3086\u308b\u4f4e\u89e3\u7d04\u8fd4\u623b\u91d1\u578b\u4fdd\u967a\u3092\u4f7f\u3063\u305f\u7bc0\u7a0e\u7b56\u304c\u3053\u308c\u306b\u3088\u308a\u5c01\u3058\u8fbc\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<!--more--><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/210621\/index.htm\" target=\"_blank\">\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6539\u6b63\u306b\u81f3\u3063\u305f\u7d4c\u7def<\/strong><\/h4>\n<p>\u4eca\u56de\u3001\u554f\u984c\u3068\u3055\u308c\u305f\u53d6\u5f15\u306e\u6d41\u308c\u306f\u3001\u304a\u304a\u3080\u306d\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u6cd5\u4eba\u304c\u3001\u5951\u7d04\u5f53\u521d\u6570\u5e74\u9593\u306e\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u984d\u304c\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u305f\u3001\u3044\u308f\u3086\u308b\u300c\u4f4e\u89e3\u7d04\u8fd4\u623b\u91d1\u578b\u4fdd\u967a\u300d\u306b\u52a0\u5165\u3057\u3066\u3001\u6570\u5e74\u9593\u306e\u4fdd\u967a\u6599\u3092\u6255\u3044\u8fbc\u3080\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4f4e\u89e3\u7d04\u8fd4\u623b\u671f\u9593\u306e\u9593\u306b\u4fdd\u967a\u5951\u7d04\u8005\u306e\u5730\u4f4d\u3092\u6cd5\u4eba\u304b\u3089\u500b\u4eba\u306b\u79fb\u8ee2\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5951\u7d04\u8005\u304c\u500b\u4eba\u306b\u306a\u3063\u305f\u5f8c\u3001\u500b\u4eba\u304c\uff11\u56de\u7a0b\u5ea6\u4fdd\u967a\u6599\u3092\u652f\u6255\u3044\u3001\u8fd4\u623b\u984d\u304c\u9ad8\u984d\u306b\u306a\u3063\u305f\u3068\u3053\u308d\u3067\u4fdd\u967a\u5951\u7d04\u3092\u89e3\u7d04\u3059\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u3010\u8a2d\u4f8b\u3011<\/strong>\u3067\u305d\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u6982\u7565\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center; margin-bottom: 10px;\"><strong>\u3010\u8a2d\u4f8b\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #666699;\">\u4fdd\u967a\u306e\u7a2e\u985e<\/span><\/strong>\uff1a\u4f4e\u89e3\u7d04\u8fd4\u623b\u91d1\u578b\u4fdd\u967a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #666699;\">\u652f\u6255\u4fdd\u967a\u6599<\/span><\/strong>\uff1a100\u4e07\u5186\uff08\u640d\u91d1\u8a08\u4e0a10\u4e07\u5186\u3001\u8cc7\u7523\u8a08\u4e0a90\u4e07\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #666699;\">\u6700\u9ad8\u89e3\u7d04\u8fd4\u623b\u7387<\/span><\/strong>\uff1a100\uff05<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #666699;\">\u5404\u5e74\u306e\u89e3\u7d04\u8fd4\u623b\u7387\u3068\u8cc7\u7523\u8a08\u4e0a\u984d<\/span><\/strong>\uff1a<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/08\/hoken_kaisei1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-235149\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/08\/hoken_kaisei1-1.png\" alt=\"\" width=\"400\" height=\"169\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/08\/hoken_kaisei1-1.png 820w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/08\/hoken_kaisei1-1-300x126.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -20px;\">\u30fb<strong><span style=\"color: #666699;\">\u5951\u7d04\u8005\u3092\u6cd5\u4eba\u304b\u3089\u500b\u4eba\u3078\u79fb\u8ee2<\/span><\/strong>\uff1a\uff14\u5e74\u76ee<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #666699;\">\u79fb\u8ee2\u6642\u306e\u8a55\u4fa1\u984d\uff08\u89e3\u7d04\u8fd4\u623b\u91d1\u76f8\u5f53\u984d\uff09<\/span><\/strong>\uff1a80\u4e07\u5186\uff08100\u4e07\u5186 \u00d7 \uff14\u5e74 \u00d7 20\uff05\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #666699;\">\u500b\u4eba\u304c\u5951\u7d04\u3092\u89e3\u7d04<\/span><\/strong>\uff1a\uff15\u5e74\u76ee<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\uff3b\u6cd5\u4eba\uff3d<\/strong><\/span><\/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<ul>\n<li>\u500b\u4eba\u3078\u306e\u4fdd\u967a\u5951\u7d04\u306e\u79fb\u8ee2\u306f\u3001\u89e3\u7d04\u8fd4\u623b\u91d1\u76f8\u5f53\u984d\u306a\u306e\u3067\u8ab2\u7a0e\u95a2\u4fc2\u306a\u3057\u3002<\/li>\n<li>\u4fdd\u967a\u5951\u7d04\u79fb\u8ee2\u306b\u4fc2\u308b\u640d\u91d1\u8a08\u4e0a\u984d\u306f320\u4e07\u5186\uff0840\u4e07\u5186 \uff0b 360\u4e07\u5186 \uff0d 80\u4e07\u5186\uff09\u3002<\/li>\n<li>\u652f\u6255\u4fdd\u967a\u6599\u306e\u5408\u8a08\u984d\u306f\uff14\u5e74\u3067400\u4e07\u5186\u3002<\/li>\n<li>\u640d\u91d1\u7b97\u5165\u5272\u5408\u306f80\uff05\uff08320\u4e07\u5186\uff0f400\u4e07\u5186\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff3b\u500b\u4eba\uff3d<\/strong><\/span><\/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:#006400;\">\n\t\t<ul>\n<li>\u6cd5\u4eba\u304b\u3089\u306e\u4fdd\u967a\u5951\u7d04\u306e\u79fb\u8ee2\u306f\u3001\u89e3\u7d04\u8fd4\u623b\u91d1\u76f8\u5f53\u984d\u306a\u306e\u3067\u8ab2\u7a0e\u95a2\u4fc2\u306a\u3057\u3002<\/li>\n<li>\u6bd4\u8f03\u7684\u4f4e\u984d\uff0880\u4e07\u5186\uff09\u306e\u89e3\u7d04\u8fd4\u623b\u91d1\u76f8\u5f53\u984d\u3067\u4fdd\u967a\u5951\u7d04\u304c\u79fb\u8ee2\u3067\u304d\u308b\u3002<\/li>\n<li>\u5951\u7d04\u3092\u89e3\u7d04\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u306f\u4e00\u6642\u6240\u5f97\u3068\u306a\u308a\u3001135\u4e07\u5186\u3014\uff5b\uff08100\u4e07\u5186 \u00d7 \uff15\u5e74 \u00d7 100\uff05\uff09\uff0d\uff0880\u4e07\u5186 \uff0b 100\u4e07\u5186\uff09\uff0d 50\u4e07\u5186\uff08\u7279\u5225\u63a7\u9664\u984d\uff09\uff5d\u00f7 \uff12\u3015\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3002<\/li>\n<li>\u5c11\u984d\u306e\u30b3\u30b9\u30c8\uff08180\u4e07\u5186\uff0880\u4e07\u5186 \uff0b 100\u4e07\u5186\uff09\uff09\u3067\u591a\u984d\u306e\u89e3\u7d04\u8fd4\u623b\u91d1\uff08500\u4e07\u5186\uff09\u304c\u53d6\u5f97\u3067\u304d\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\uff3b\u7a0e\u52b9\u679c\uff3d<\/strong><\/span><\/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:#800080;\">\n\t\t<ul>\n<li>\u6cd5\u4eba\u3067\u306f\u591a\u984d\u306e\u91d1\u984d\u304c\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u3002<\/li>\n<li>\u6cd5\u4eba\u304b\u3089\u500b\u4eba\u306b\u7121\u7a0e\u3067\u8cc7\u91d1\u79fb\u8ee2\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u500b\u4eba\u304c\u4fdd\u967a\u5951\u7d04\u3092\u89e3\u7d04\u3057\u305f\u5834\u5408\u306f\u4e00\u6642\u6240\u5f97\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306f\u305d\u306e\u534a\u984d\u306b\u306a\u308b\u3002<\/li>\n<li>\u6cd5\u4eba\u304b\u3089\u500b\u4eba\u306b\u4f4e\u30b3\u30b9\u30c8\u3067\u591a\u984d\u306e\u8cc7\u91d1\u304c\u79fb\u8ee2\u3067\u304d\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u9023\u306e\u53d6\u5f15\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u6d41\u308c\u306b\u306a\u308b\u306e\u3060\u304c\u3001\u3053\u3053\u3067\u554f\u984c\u306b\u306a\u308b\u306e\u304c\u3001\u6539\u6b63\u524d\u306e\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436\uff0d37\uff08\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\uff09\u306e\u300c\u4f7f\u7528\u8005\u304c\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u82e5\u3057\u304f\u306f\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u53c8\u306f\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u5171\u6e08\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u652f\u7d66\u6642\u306b\u304a\u3044\u3066\u5f53\u8a72\u5951\u7d04\u3092\u89e3\u9664\u3057\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u5951\u7d04\u8fd4\u623b\u91d1\u306e\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u300d\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u8a2d\u4f8b\u3011<\/strong>\u3067\u306f\u300180\u4e07\u5186\u304c\u305d\u306e\u91d1\u984d\u306b\u306a\u308b\u306e\u3060\u304c\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u4f4e\u89e3\u7d04\u8fd4\u623b\u91d1\u578b\u4fdd\u967a\u306a\u3069\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u984d\u304c\u8457\u3057\u304f\u4f4e\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c\u4e09\u8005\u3068\u306e\u901a\u5e38\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u4f4e\u3044\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u984d\u3067\u540d\u7fa9\u5909\u66f4\u7b49\u3092\u884c\u3046\u3053\u3068\u306f\u60f3\u5b9a\u3055\u308c\u305a\u3001\u652f\u7d66\u6642\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u984d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u9069\u5f53\u3067\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304b\u3089\u3001\u4eca\u56de\u306e\u6539\u6b63\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u6b63\u901a\u9054\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u6539\u6b63\u901a\u9054\u3067\u306f\u3001\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306f\u5f93\u6765\u3069\u304a\u308a\u3068\u3057\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_03.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff13\uff0d\uff15\u306e\uff12<\/a>\uff08\u5b9a\u671f\u4fdd\u967a\u7b49\u306e\u4fdd\u967a\u6599\u306b\u76f8\u5f53\u591a\u984d\u306e\u524d\u6255\u90e8\u5206\u306e\u4fdd\u967a\u6599\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u53d6\u6271\u3044\u3068\u3055\u308c\u305f\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u652f\u7d66\u6642\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u984d\u304c\u652f\u7d66\u6642\u8cc7\u7523\u8a08\u4e0a\u984d\u306e70\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u672a\u6e80\u3067\u3042\u308b\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u95a2\u3059\u308b\u6a29\u5229\u3092\u652f\u7d66\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u652f\u7d66\u6642\u8cc7\u7523\u8a08\u4e0a\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5fa9\u65e7\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u6255\u6e08\u4fdd\u967a\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u95a2\u3059\u308b\u6a29\u5229\u3092\u652f\u7d66\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u652f\u7d66\u6642\u8cc7\u7523\u8a08\u4e0a\u984d\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_03.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff13\uff0d\uff17\u306e\uff12<\/a>\uff08\u6255\u6e08\u4fdd\u967a\u3078\u5909\u66f4\u3057\u305f\u5834\u5408\uff09\u306e\u53d6\u6271\u3044\u306b\u3088\u308a\u4f7f\u7528\u8005\u304c\u640d\u91d1\u306b\u7b97\u5165\u3057\u305f\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u4f7f\u7528\u8005\u306f\u3001\u6cd5\u4eba\u53c8\u306f\u500b\u4eba\u3092\u554f\u308f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u652f\u7d66\u6642\u8cc7\u7523\u8a08\u4e0a\u984d\u3068\u306f\u3001\u4f7f\u7528\u8005\u304c\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u984d\u306e\u3046\u3061\u305d\u306e\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u652f\u7d66\u6642\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u524d\u6255\u4fdd\u967a\u6599\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306e\u53d6\u6271\u3044\u306b\u3088\u308a\u8cc7\u7523\u306b\u8a08\u4e0a\u3059\u3079\u304d\u91d1\u984d\u3092\u3044\u3044\u3001\u9810\u3051\u91d1\u7b49\u3067\u51e6\u7406\u3057\u305f\u524d\u7d0d\u4fdd\u967a\u6599\u306e\u91d1\u984d\u3001\u672a\u53ce\u306e\u5270\u4f59\u91d1\u306e\u5206\u914d\u984d\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000\u5fa9\u65e7\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u6255\u6e08\u4fdd\u967a\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u4fdd\u967a\u5951\u7d04\u7b49\u3068\u306f\u3001\u4fdd\u967a\u5951\u7d04\u7b49\u3092\u5909\u66f4\u3057\u305f\u5f8c\u3001\u5143\u306e\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u623b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u4fdd\u967a\u5951\u7d04\u7b49\u306e\u5168\u3066\u304c\u542b\u307e\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff14\uff09<\/span>\u3000\u6cd5\u4eba\u304c\u4ed6\u306e\u6cd5\u4eba\u306b\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u95a2\u3059\u308b\u6a29\u5229\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3082\u540c\u3058\u53d6\u6271\u3044\u306b\u306a\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6539\u6b63\u901a\u9054\u306e\u52b9\u679c<\/strong><\/h4>\n<p>\u901a\u9054\u306e\u6539\u6b63\u524d\u3068\u6539\u6b63\u5f8c\u306e\u52b9\u679c\u3092\u4e0a\u8a18<strong>\uff11<\/strong>\u306e<strong>\u3010\u8a2d\u4f8b\u3011<\/strong>\u3067\u898b\u3066\u307f\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u7a0e\u52b9\u679c\u306f\u307b\u307c\u62bc\u3055\u3048\u8fbc\u307e\u308c\u305f\u5f62\u3068\u306a\u3063\u305f\u3002<br \/>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2460\u3000\u4fdd\u967a\u5951\u7d04\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306e\u500b\u4eba\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u3063\u305f\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u27a4\u8ab2\u7a0e\u95a2\u4fc2\u304c\u751f\u3058\u306a\u3044\u5951\u7d04\u79fb\u8ee2\u6642\u306e\u8a55\u4fa1\u984d<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u6539\u6b63\u524d<\/span><\/span>\uff1a80\u4e07\u5186<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#ffeff9;color:#000000;\">\u6539\u6b63\u5f8c<\/span><\/span>\uff1a360\u4e07\u5186\uff08360\u4e07\u5186 \u00d7 70\uff05 \uff1e 80\u4e07\u5186\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><strong>\u2461\u3000\u6cd5\u4eba\u306b\u304a\u3051\u308b\u640d\u91d1\u7b97\u5165\u984d\u53ca\u3073\u640d\u91d1\u7b97\u5165\u5272\u5408\u304c\u3001\u5927\u5e45\u306b\u6e1b\u5c11\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u27a4\u640d\u91d1\u7b97\u5165\u984d\u3068\u640d\u91d1\u7b97\u5165\u5272\u5408<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u6539\u6b63\u524d<\/span><\/span>\uff1a320\u4e07\u5186\u300180\uff05\uff08320\u4e07\u5186\uff0f400\u4e07\u5186\uff09<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#ffeff9;color:#000000;\">\u6539\u6b63\u5f8c<\/span><\/span>\uff1a40\u4e07\u5186\u300110\uff05\uff0840\u4e07\u5186\uff0f400\u4e07\u5186\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><strong>\u2462\u3000\u500b\u4eba\u304c\u89e3\u7d04\u8fd4\u623b\u91d1\u3092\u53d6\u5f97\u3059\u308b\u306e\u306b\u652f\u51fa\u3059\u308b\u91d1\u984d\u304c\u5927\u5e45\u306b\u5897\u3048\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u27a4\u500b\u4eba\u306e\u652f\u51fa\u91d1\u984d<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u6539\u6b63\u524d<\/span><\/span>\uff1a180\u4e07\u5186\uff0880\u4e07\u5186 \uff0b 100\u4e07\u5186\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#ffeff9;color:#000000;\">\u6539\u6b63\u5f8c<\/span><\/span>\uff1a460\u4e07\u5186\uff08360\u4e07\u5186 \uff0b 100\u4e07\u5186\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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