{"id":259314,"date":"2022-09-22T10:13:21","date_gmt":"2022-09-22T01:13:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259314"},"modified":"2025-09-30T16:41:37","modified_gmt":"2025-09-30T07:41:37","slug":"small-medium-article-56","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/small-medium-article-56\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u4f7f\u3048\u308b\u3015\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u4f1a\u8a08\u8981\u9818\u300a\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u8a08\u4e0a\uff0d\u53ce\u76ca\u8a8d\u8b58\u300b\u7de8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u81ea\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\u4e8b\u4f8b\u3067\u4f7f\u3048\u308b\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u4f1a\u8a08\u8981\u9818<br \/>\n<span style=\"color: #cd5c5c;\">\u300a\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u8a08\u4e0a\uff0d\u53ce\u76ca\u8a8d\u8b58\u300b<\/span>\u7de8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u81ea\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u524d\u539f\u3000\u5553\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#F0F8FF;color:#000000;border-color:#000080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>\u672c\u9023\u8f09\u306e\u8da3\u65e8<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u3068\u3057\u307e\u3059\uff09\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u8a08\u7b97\u66f8\u985e\u306e\u4f5c\u6210\u306b\u5f53\u305f\u308a\u62e0\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u7b49\u3092\u793a\u3059\u3082\u306e\u3067\u3001\u4e00\u5b9a\u306e\u6c34\u6e96\u3092\u4fdd\u3063\u305f\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u6bd4\u3079\u7c21\u5358\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3068\u8003\u3048\u3089\u308c\u308b\u4e2d\u5c0f\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818\u300d\u3082\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306f\u7c21\u6f54\u306b\u6587\u7ae0\u3067\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u6982\u5ff5\u7684\u306b\u306f\u7406\u89e3\u3067\u304d\u3066\u3082\u3001\u5b9f\u969b\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u306e\u304b\u304c\u308f\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u4ed5\u65b9\u306a\u304f\u6cd5\u4eba\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u6c7a\u7b97\u51e6\u7406\u3092\u7d9a\u3051\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u304c\u6563\u898b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u9023\u8f09\u3067\u306f\u3001\u5b9f\u969b\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u57fa\u672c\u7684\u304b\u3064\u91cd\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u4e8b\u4f8b\u3092\u30c6\u30fc\u30de\u3054\u3068\u306b\u9078\u3073\u51fa\u3057\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u7b49\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u51e6\u7406\u306e\u4e00\u4f8b\u306b\u3064\u3044\u3066\u6570\u5024\u4f8b\u3092\u7528\u3044\u3066\u5177\u4f53\u7684\u306b\u793a\u3057\u3066\u3001\u5b9f\u52d9\u4e0a\u306e\u30e2\u30c7\u30eb\u3068\u306a\u308b\u3088\u3046\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u4eca\u56de\u306f\u9023\u8f09\u306e\u7b2c18\u5f3e\u3068\u3057\u3066\u3001\u300e\u53ce\u76ca\u8a8d\u8b58\u300f\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/strong>\u4e0a\u5834\u4f01\u696d\u7b49\u306b\u5f37\u5236\u9069\u7528\u3055\u308c\u3066\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u9069\u7528\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u306e\u3067\u3001\u3053\u308c\u3092\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u3082\u542b\u3081\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u9023\u8f09\u304c\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u7b49\u306e\u3088\u308a\u4e00\u5c64\u306e\u666e\u53ca\u3001\u3055\u3089\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u5b9f\u614b\u306e\u6b63\u78ba\u306a\u628a\u63e1\u3084\u9069\u5207\u306a\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u767a\u5c55\u306b\u3001\u5c11\u3057\u3067\u3082\u3064\u306a\u304c\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u300a\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u8a08\u4e0a\uff0d\u53ce\u76ca\u8a8d\u8b58\u300b\u7de8\u306e\u30e9\u30a4\u30f3\u30ca\u30c3\u30d7<\/strong><\/p>\n<ul>\n<li>\u3010\u7b2c\uff11\u56de\u3011\u3000\u81ea\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e<span style=\"color: #b22222;\">\uff08\u672c\u7a3f\uff09<\/span><\/li>\n<li>\u3010\u7b2c\uff12\u56de\u3011\u3000\u5272\u623b\u3057\u3092\u898b\u8fbc\u3080\u8ca9\u58f2\uff08\u5909\u52d5\u5bfe\u4fa1\uff09<\/li>\n<li>\u3010\u7b2c\uff13\u56de\u3011\u3000\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n\u5e73\u621030\u5e74\uff13\u6708\u306b\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3057\u307e\u3059\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u4e0a\u5834\u4f01\u696d\u3084\u4f1a\u793e\u6cd5\u4e0a\u306e\u5927\u4f1a\u793e\u7b49\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u4f1a\u793e\u3092\u5bfe\u8c61\u306b\u3001\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u53d7\u3051\u3066\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u3082\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u3069\u304a\u308a\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u7d99\u7d9a\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u306e\u300e\u53ce\u76ca\u8a8d\u8b58\u300f\u7de8\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u7528\u7fa9\u52d9\u5316\u3055\u308c\u306a\u304b\u3063\u305f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3084\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u4e2d\u304b\u3089\u4eca\u56de\u306f\u3001\u300c\u81ea\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\u300d\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #808080; background-color: #ffffff; border-radius: 10px; margin-bottom: 5px;\">\n<h4 style=\"margin-bottom: 3px; text-align: center;\"><strong>\u3010\u8a2d\u4f8b\uff11\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<ul>\n<li>\u5f53\u793e\uff08\u5bb6\u5177\u91cf\u8ca9\u5e97\uff09\u306f\u30dd\u30a4\u30f3\u30c8\u5236\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u3044\u305a\u308c\u306e\u9867\u5ba2\u306b\u3082\u3001\u30dd\u30a4\u30f3\u30c8\u4f7f\u7528\u984d\u3092\u9664\u304f\u7a0e\u8fbc\u8cfc\u5165\u91d1\u984d20\u5186\u306b\u3064\u304d\uff11\u30dd\u30a4\u30f3\u30c8\u3092\u4ed8\u4e0e\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u793e\u5bb6\u5177\u5546\u54c1\u8cfc\u5165\u306b\u969b\u3057\u3066\uff11\u30dd\u30a4\u30f3\u30c8\u3067\uff11\u5186\u4f7f\u7528\u3067\u304d\u3001\u3053\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u306f\u3001\u30dd\u30a4\u30f3\u30c8\u4ed8\u4e0e\u5f8c\uff13\u5e74\u9593\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u5f53\u793e\u306f\u3001X4\u5e74\uff14\u6708\uff14\u65e5\u306b\u6cd5\u4eba\u9867\u5ba2\uff28\u793e\u3078\u5fdc\u63a5\u30bb\u30c3\u30c8400,000\u5186\uff08\u7a0e\u629c\uff09\u3092\u8ca9\u58f2\u30fb\u5f15\u6e21\u3057\u3066\u73fe\u91d1440,000\u5186\uff08\u6d88\u8cbb\u7a0e\u738710\uff05\uff09\u3092\u53d7\u3051\u3068\u308a\u307e\u3057\u305f\u3002<\/li>\n<li>\uff28\u793e\u306f\u305d\u308c\u3067\u5f97\u305f22,000\u30dd\u30a4\u30f3\u30c8\u306e\u3046\u306111,000\u30dd\u30a4\u30f3\u30c8\u3092\u4f7f\u7528\u3057\u3066\u3001X4\u5e74\uff15\u6708\uff16\u65e5\u306b\u3001\u5f53\u793e\u304b\u3089\u6905\u5b5011,000\u5186\uff08\u7a0e\u8fbc\uff09\u3092\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002<\/li>\n<li>\u6b8b\u308a\u306e11,000\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u793e\u306f\u4f7f\u7528\u3055\u308c\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\uff08\uff13\u5e74\u9593\uff09\u306b\u304a\u3044\u3066\u3001\u5f53\u793e\u306b\u5bfe\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001X7\u5e74\uff14\u6708\uff14\u65e5\u306b\u30dd\u30a4\u30f3\u30c8\u304c\u5931\u52b9\u3057\u307e\u3057\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u5f53\u793e\u306e\u4ed5\u8a33<\/strong><\/h4>\n<p>\u5f53\u793e\u306e\u4ed5\u8a33\u306f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u305f\u5834\u5408\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X4\u5e74\uff14\u6708\uff14\u65e5\uff1a\u5fdc\u63a5\u30bb\u30c3\u30c8\u8ca9\u58f2\u6642\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-259316\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-1.png\" alt=\"\" width=\"486\" height=\"97\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-1.png 486w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-1-300x60.png 300w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X4\u5e74\uff15\u6708\uff16\u65e5\uff1a\u6905\u5b50\u53d6\u5f97\u6642\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-259317\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-2.png\" alt=\"\" width=\"487\" height=\"49\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-2.png 487w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-2-300x30.png 300w\" sizes=\"(max-width: 487px) 100vw, 487px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X7\u5e74\uff14\u6708\uff14\u65e5\uff1a\u30dd\u30a4\u30f3\u30c8\u5931\u52b9\u6642\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-259318\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-3.png\" alt=\"\" width=\"486\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-3.png 486w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki1-3-300x30.png 300w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/><\/a><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:#006400;\">\n\t\t<p style=\"text-align: center; margin-bottom: 10px;\"><span style=\"color: #006400;\"><strong>\uff08\uff11\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u5e73\u621030\u5e74\uff13\u6708\u306b\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u516c\u8868\u3057\u3066\u3001\u4e0a\u5834\u4f01\u696d\u3084\u4f1a\u793e\u6cd5\u4e0a\u306e\u5927\u4f1a\u793e\u7b49\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u4f1a\u793e\u3092\u5bfe\u8c61\u306b\u3001\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3066\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u3082\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u306e\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u7b49\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u3057\u3001\u4eca\u822c\u306e\u901a\u9054\u6539\u6b63\u306b\u3088\u308a\u5f93\u6765\u3069\u304a\u308a\u306e\u53d6\u6271\u3044\u304c\u5909\u66f4\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/02.htm\" target=\"_blank\" rel=\"noopener\">\u300e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/a>\u300d\uff09\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u306b\u304a\u3044\u3066\u3082\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u7279\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u53d6\u308a\u5165\u308c\u308b\u6539\u6b63\u306f\u3055\u308c\u305a\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u5f93\u6765\u3069\u304a\u308a\u306e\u5185\u5bb9\u306e\u307e\u307e\uff08\u300c\u53ce\u5165\uff08\u5c06\u6765\u5165\u91d1\u3059\u308b\u3082\u306e\u3082\u542b\u3080\u3002\uff09\u306b\u57fa\u3065\u3044\u305f\u91d1\u984d\u3067\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u3084\u5f79\u52d9\u306e\u7d66\u4ed8\u3092\u884c\u3063\u305f\u6642\u306b\u8a08\u4e0a\u3059\u308b\u300d\uff08\u540c\u8981\u70b9\uff09\uff09\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u3069\u304a\u308a\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4eca\u56de\u306e\u300e\u53ce\u76ca\u8a8d\u8b58\u300f\u7de8\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u7528\u7fa9\u52d9\u5316\u3055\u308c\u306a\u304b\u3063\u305f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3084\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u9069\u7528\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\uff08\uff12\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\u306f\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3092\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u3067\u63cf\u5199\u3059\u308b\u3088\u3046\u306b\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u540c16\uff09\u3002\u305d\u306e\u305f\u3081\u306b\u3001\u6b21\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u9069\u7528\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u540c17\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #006400;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30b9\u30c6\u30c3\u30d7\uff11\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30b9\u30c6\u30c3\u30d7\uff12\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30b9\u30c6\u30c3\u30d7\uff13\u3000\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30b9\u30c6\u30c3\u30d7\uff14\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30b9\u30c6\u30c3\u30d7\uff15\u3000\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u3067\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u65e2\u5b58\u306e\u5951\u7d04\u306b\u52a0\u3048\u3066\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9867\u5ba2\u306b\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u5f53\u8a72\u5951\u7d04\u3092\u7de0\u7d50\u3057\u306a\u3051\u308c\u3070\u9867\u5ba2\u304c\u53d7\u3051\u53d6\u308c\u306a\u3044\u91cd\u8981\u306a\u6a29\u5229\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u3068\u304d\u306b\u306e\u307f\u3001\u5f53\u8a72\u30aa\u30d7\u30b7\u30e7\u30f3\u304b\u3089\u5c65\u884c\u7fa9\u52d9\u304c\u751f\u3058\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u5c06\u6765\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u79fb\u8ee2\u3059\u308b\u6642\u3001\u3042\u308b\u3044\u306f\u5f53\u8a72\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u6d88\u6ec5\u3059\u308b\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u540c48\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\uff08\uff13\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p>\u3053\u306e\u8a2d\u4f8b\u3067\u306f\u3001\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u5951\u7d04\u3092\u7de0\u7d50\u3057\u306a\u3051\u308c\u3070\u9867\u5ba2\u304c\u53d7\u3051\u53d6\u308c\u306a\u3044\u91cd\u8981\u306a\u6a29\u5229\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\uff08\u30b9\u30c6\u30c3\u30d7\uff11\uff09\u3001\u5f53\u793e\u306b\u306f\u300c\u9867\u5ba2\u3078\u306e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\u306b\u3088\u308a\u5c65\u884c\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3082\u306e\u300d\u3068\u3057\u307e\u3057\u305f\uff08\u30b9\u30c6\u30c3\u30d7\uff12\uff09\u3002\u3053\u308c\u306b\u3088\u308a\u3001X4\u5e74\uff14\u6708\uff14\u65e5\u306e\u8ca9\u58f2\u91d1\u984d440,000\u5186\uff08\u7a0e\u8fbc\u91d1\u984d\uff09\u306f\u3001\u300c\u5fdc\u63a5\u30bb\u30c3\u30c8\u306e\u8ca9\u58f2\u300d\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u5c06\u6765\u305d\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306e\u5f15\u304d\u63db\u3048\u306b\u3088\u308b\u5225\u306e\u5546\u54c1\u5f15\u6e21\u300d\u3082\u542b\u3080\u3082\u306e\u3068\u8b58\u5225\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u3053\u306e\u8a2d\u4f8b\u306e\u53d6\u5f15\u4fa1\u683c\u306f400,000\u5186\uff08\u7a0e\u629c\uff09\uff08\u30b9\u30c6\u30c3\u30d7\uff13\uff09\u3067\u3059\u3002\u3053\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u300c\u5fdc\u63a5\u30bb\u30c3\u30c8\u306e\u8ca9\u58f2\u300d\u3068\u300c\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u63db\u3048\u306b\u3088\u308b\u5546\u54c1\u5f15\u6e21\u300d\u306b\u5bfe\u3059\u308b\u305d\u308c\u305e\u308c\u5c65\u884c\u7fa9\u52d9\u306b\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u306b\u57fa\u3065\u304d\u914d\u5206\u3057\u307e\u3059\uff08\u30b9\u30c6\u30c3\u30d7\uff14\uff09\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<ul>\n<li>X4\u5e74\uff14\u6708\uff14\u65e5\u306e\u8ca9\u58f2\u91d1\u984d440,000\u5186\uff08\u7a0e\u8fbc\uff09\u306b\u4ed8\u4e0e\u3055\u308c\u305f\u30dd\u30a4\u30f3\u30c8\u6570<br \/>\n\uff1d440,000\u00d71\uff0f20\uff1d22,000\u30dd\u30a4\u30f3\u30c8<\/li>\n<\/ul>\n<ul>\n<li>22,000\u30dd\u30a4\u30f3\u30c8\u00d7\uff11\u5186\uff0f\u30dd\u30a4\u30f3\u30c8<br \/>\n\uff1d22,000\u5186<\/li>\n<\/ul>\n<ul>\n<li>22,000\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u63db\u3048\u306b\u3088\u308b\u5546\u54c1\u5f15\u6e21\u306b\u5bfe\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u984d<br \/>\n\uff1d400,000\u00d722,000\uff0f\uff08400,000\uff0b22,000\uff09\uff1d20,853<\/li>\n<\/ul>\n<ul>\n<li>\u5fdc\u63a5\u30bb\u30c3\u30c8\u306e\u8ca9\u58f2\u3078\u306e\u914d\u5206\u984d<br \/>\n\uff1d400,000\u00d7400,000\uff0f\uff08400,000\uff0b22,000\uff09\uff1d379,147<\/li>\n<\/ul>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\uff08\uff14\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"margin-bottom: 20px;\">\u3053\u308c\u3089\u306e\u914d\u5206\u984d\u3092\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\uff08\u30b9\u30c6\u30c3\u30d7\uff15\uff09\u3002\u300c\u5fdc\u63a5\u30bb\u30c3\u30c8\u306e\u8ca9\u58f2\u300d\u306b\u5bfe\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u8ca9\u58f2\u30fb\u5f15\u6e21\u3057\u305fX4\u5e74\uff14\u6708\uff14\u65e5\u306b\u5145\u8db3\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u540c\u65e5\u306b379,147\u5186\u3092\u53ce\u76ca\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u306e\u6642\u70b9\u3067\u306f\u3001\u300c\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u63db\u3048\u306e\u5546\u54c1\u5f15\u6e21\u300d\u306b\u5bfe\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u304c\u307e\u3060\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u914d\u5206\u984d20,853\u5186\u306f\u5951\u7d04\u8ca0\u50b5\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\uff08\uff15\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"margin-bottom: 20px;\">\u305d\u306e\u5f8c\u3001\u300c22,000\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u63db\u3048\u306b\u3088\u308b\u5546\u54c1\u5f15\u6e21\u300d\u306b\u5bfe\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u305d\u306e\u3046\u306111,000\u30dd\u30a4\u30f3\u30c8\u306e\u4f7f\u7528\u306b\u3088\u308a\u3001\u5f53\u793e\u304c\u6905\u5b5011,000\u5186\uff08\u7a0e\u8fbc\uff09\u3092\u5f15\u304d\u6e21\u3057\u305fX4\u5e74\uff15\u6708\uff16\u65e5\u306b\u5145\u8db3\u3055\u308c\u305f\u305f\u3081\u3001\u540c\u65e5\u306b\u300120,853\u5186\u00d711,000\u30dd\u30a4\u30f3\u30c8\uff0f22,000\u30dd\u30a4\u30f3\u30c8\uff1d10,427\u5186\u3092\u53ce\u76ca\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\uff08\uff16\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n\u3053\u306e\u8a2d\u4f8b\u3067\u306f\u3001\u300c\u6b8b\u308a\u306e11,000\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u63db\u3048\u306b\u3088\u308b\u5546\u54c1\u5f15\u6e21\u300d\u306b\u5bfe\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\uff08\uff13\u5e74\u9593\uff09\u306b\u5f53\u793e\u306b\u5bfe\u3057\u3066\u30dd\u30a4\u30f3\u30c8\u304c\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001X7\u5e74\uff14\u6708\uff14\u65e5\u3092\u904e\u304e\u3066\u30dd\u30a4\u30f3\u30c8\u304c\u5931\u52b9\u3057\u305f\u305f\u3081\u3001\u305d\u306e\u6642\u70b9\u3067\u5951\u7d04\u8ca0\u50b510,426\u5186\u3092\u53ce\u76ca\u306b\u632f\u66ff\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u4ee5\u4e0a<span style=\"color: #006400;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u304b\u3089<span style=\"color: #006400;\"><strong>\uff08\uff16\uff09<\/strong><\/span>\u306b\u3088\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u4ed5\u8a33\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u65e2\u8ff0\u306e\u3068\u304a\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u3082\u884c\u308f\u308c\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u4ed8\u4e0e\u3057\u305f\u5834\u5408\u306e\u53ce\u76ca\u8a08\u4e0a\u306b\u3064\u3044\u3066\u3082\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u2463<\/span>\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u305b\u3070\u3001\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u4e0a\u8a18\u4f1a\u8a08\u51e6\u7406\u304c\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3082\u3067\u304d\u308b\u3068\u3055\u308c\u307e\u3057\u305f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff12\uff0d\uff11\uff0d\uff11\u306e\uff17<\/a>\uff09\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\u4ed8\u4e0e\u30dd\u30a4\u30f3\u30c8\u304c\u3001\u5f53\u521d\u5546\u54c1\u8ca9\u58f2\u7b49\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u306a\u3051\u308c\u3070\u76f8\u624b\u5074\u304c\u53d7\u3051\u53d6\u308c\u306a\u3044\u91cd\u8981\u306a\u6a29\u5229\u3092\u4e0e\u3048\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4ed8\u4e0e\u30dd\u30a4\u30f3\u30c8\u304c\u767a\u884c\u5e74\u5ea6\u3054\u3068\u306b\u533a\u5206\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4ed8\u4e0e\u30dd\u30a4\u30f3\u30c8\u306b\u95a2\u3059\u308b\u6a29\u5229\u306b\u3064\u304d\u3001\u6709\u52b9\u671f\u9650\u7d4c\u904e\u3001\u898f\u7d04\u7b49\u5951\u7d04\u3067\u5b9a\u3081\u308b\u9055\u53cd\u4e8b\u9805\u306b\u76f8\u624b\u304c\u62b5\u89e6\u3001\u305d\u306e\u4ed6\u5f53\u6cd5\u4eba\u306e\u8cac\u306b\u5e30\u3055\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u4ee5\u5916\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u4e00\u65b9\u7684\u306b\u5931\u308f\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3001\u898f\u7d04\u7b49\u5951\u7d04\u3067\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u6b21\u306e<span style=\"color: #b22222;\">\uff08\u30a4\uff09<\/span>\u53c8\u306f<span style=\"color: #b22222;\">\uff08\u30ed\uff09<\/span>\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u30a4\uff09<\/span>\u3000\u30dd\u30a4\u30f3\u30c8\u76f8\u5f53\u984d\uff08\u91d1\u984d\uff09\u304c\u660e\u793a\u3055\u308c\u3066\u3044\u3066\u3001\u304b\u3064\u3001\uff11\u30dd\u30a4\u30f3\u30c8\u306e\u5448\u793a\u304c\u3042\u3063\u3066\u3082\u5bfe\u8c61\u3068\u3059\u308b\uff08\u4e00\u5b9a\u5358\u4f4d\u306b\u9054\u3057\u306a\u3044\u3068\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3082\u306e\u3001\u5c06\u6765\u306e\u8ca9\u58f2\u5bfe\u4fa1\u306e\u4e00\u5b9a\u5272\u5408\u3092\u5272\u308a\u5f15\u304f\u5272\u5f15\u5238\u3001\u30b9\u30bf\u30f3\u30d7\u30ab\u30fc\u30c9\u306e\u3088\u3046\u306a\u3082\u306e\u306f\u3001\u8a72\u5f53\u3057\u306a\u3044\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u30ed\uff09<\/span>\u3000\u4ed8\u4e0e\u30dd\u30a4\u30f3\u30c8\u304c\u3001\u5f53\u8a72\u6cd5\u4eba\u4ee5\u5916\u306e\u8005\u304c\u904b\u55b6\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u53c8\u306f\u81ea\u3089\u904b\u55b6\u3059\u308b\u4ed6\u306e\u81ea\u5df1\u767a\u884c\u30dd\u30a4\u30f3\u30c8\u3067\u3001<span style=\"color: #b22222;\">\uff08\u30a4\uff09<\/span>\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3001\u6240\u5b9a\u306e\u4ea4\u63db\u6bd4\u7387\u3067\u4ea4\u63db\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u306f\u884c\u308f\u308c\u305f\u3082\u306e\u306e\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306e\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u4ee5\u524d\u306e\u5f93\u6765\u3069\u304a\u308a\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u5408\u308f\u305b\u305f\u4eee\u53d7\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a2d\u4f8b\u306e\u5834\u5408\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u4ed5\u8a33\u306e\u3068\u304a\u308a\u3001X4\u5e74\uff14\u6708\uff14\u65e5\u306e\u5fdc\u63a5\u30bb\u30c3\u30c8\u8ca9\u58f2\u6642\u306b40,000\u5186\uff08\uff1d440,000\u5186\u00d710\uff0f110\uff09\u3092\u4eee\u53d7\u6d88\u8cbb\u7a0e\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\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:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff3b\u51e1\u4f8b\uff3d<\/p>\n<ul>\n<li>\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u8981\u9818\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818<\/li>\n<li>\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/li>\n<\/ul>\n<p>\uff3b\u53c2\u8003\uff3d<br \/>\n\u300c<a title=\"\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/sme_support\/guide\/\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818<\/a>\u300d\uff08\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2020\/2020-0331-01.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/p>\n<\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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