{"id":28858,"date":"2013-11-14T10:17:44","date_gmt":"2013-11-14T01:17:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=28858"},"modified":"2014-02-07T17:33:28","modified_gmt":"2014-02-07T08:33:28","slug":"property-article-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-9\/","title":{"rendered":"\u3014\u3057\u3063\u304b\u308a\u8eab\u306b\u4ed8\u3051\u305f\u3044\uff01\u3015\u306f\u3058\u3081\u3066\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u2461\u300d\uff5e\u8a55\u4fa1\u65b9\u5f0f\u306e\u9069\u7528\u5224\u5b9a\u3068\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u3057\u3063\u304b\u308a\u8eab\u306b\u4ed8\u3051\u305f\u3044\uff01\u3015<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u306f\u3058\u3081\u3066\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u2461\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8a55\u4fa1\u65b9\u5f0f\u306e\u9069\u7528\u5224\u5b9a\u3068\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30cd\u30af\u30b9\u30c8<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u6839\u5cb8\u3000\u4e8c\u826f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u3014\u3057\u3063\u304b\u308a\u8eab\u306b\u4ed8\u3051\u305f\u3044\uff01\u3015\u306f\u3058\u3081\u3066\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u2460\u300d\uff5e\u5730\u76ee\u30fb\u8a55\u4fa1\u5358\u4f4d\u306e\u5224\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/property-article-8\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u571f\u5730\u8a55\u4fa1\u306b\u304a\u3051\u308b\u300c\u5730\u76ee\u5224\u5b9a\u300d\u300c\u8a55\u4fa1\u5358\u4f4d\u5224\u5b9a\u300d\u306b\u3064\u3044\u3066\u5b66\u3093\u3060\u304c\u3001\u4eca\u56de\u306f\u3001\u524d\u56de\u540c\u69d8\u306b\u5b85\u5730\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u30fb\u500d\u7387\u65b9\u5f0f\u306e\u9069\u7528\u5224\u5b9a\u65b9\u6cd5\u53ca\u3073\u3001\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u3092\u5b66\u3076\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4><strong>\u3014\u8def\u7dda\u4fa1\u65b9\u5f0f\u30fb\u500d\u7387\u65b9\u5f0f\u306e\u9069\u7528\u5224\u5b9a\u3015<\/strong><\/h4>\n<p>\u5b85\u5730\u306e\u8a55\u4fa1\u306f\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u53c8\u306f\u500d\u7387\u65b9\u5f0f\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/02.htm#a-11\" target=\"_blank\">\u8a55\u57fa\u901a11<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3069\u3061\u3089\u304b\u3092\u4efb\u610f\u306b\u9078\u629e\u3067\u304d\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5b85\u5730\u6bce\u306b\u8def\u7dda\u4fa1\u65b9\u5f0f\u53c8\u306f\u500d\u7387\u65b9\u5f0f\u306e\u3044\u305a\u308c\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3001\u8ab2\u7a0e\u5f53\u5c40\u306b\u3088\u308a\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5b85\u5730\u306e\u3046\u3061\u3001<strong>\u300c\u5e02\u8857\u5730\u7684\u5f62\u614b\u3092\u5f62\u6210\u3059\u308b\u5730\u57df\u306b\u3042\u308b\u5b85\u5730\u300d<\/strong>\u306f\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3092\u884c\u3044\u3001\u305d\u308c\u4ee5\u5916\u306b\u3064\u3044\u3066\u306f\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\uff08\u8a55\u57fa\u901a11\uff09\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u3044\u3048\u3070\u3001\u4e00\u822c\u7684\u306a\u4f4f\u5b85\u5730\u306f\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3092\u884c\u3044\u3001\u5468\u56f2\u306b\u5efa\u7269\u304c\u307b\u3068\u3093\u3069\u306a\u3044\u3088\u3046\u306a\u5834\u6240\u306b\u3042\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u3068\u7406\u89e3\u3059\u308c\u3070\u3088\u3044\u3067\u3042\u308d\u3046\u3002<!--more--><\/p>\n<p>\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u3092\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u306e\u304b\u3001\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306b\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u516c\u8868\u306e\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u300c\u500d\u7387\u8868\u300d\u3092\u307f\u308b\u3053\u3068\u3067\u78ba\u8a8d\u3067\u304d\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ed6\u754c\u65e5\u304c\u5e73\u621025\u5e74\uff15\u6708\uff11\u65e5\u3067\u3042\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u6240\u6709\u3059\u308b\u571f\u5730\uff08\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\uff09\u306b\u3064\u3044\u3066\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u53c8\u306f\u500d\u7387\u65b9\u5f0f\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u78ba\u8a8d\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u884c\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#DAA520;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3010\u624b\u9806\uff11\u3011<\/strong>\u3000\u5e73\u621025\u5e74\u5206\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u306e\u500d\u7387\u8868\u3092\u78ba\u8a8d\u3059\u308b<span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3010\u624b\u9806\uff12\u3011<\/strong>\u3000\u5b85\u5730\u306f\u5168\u57df\u300c\u8def\u7dda\u300d\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 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href=\"http:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u300d\u306e\u8ab2\u7a0e\u5e74\u5ea6\u300c\u5e73\u621025\u5e74\u5206\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.rosenka.nta.go.jp\/main_h25\/index.htm\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u5e73\u621025\u5e74\u5206<\/a>\u300d\u306e\u300c\u6771\u4eac\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u5e73\u621025\u5e74\u5206\u300d\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.rosenka.nta.go.jp\/main_h25\/tokyo\/tokyo\/pref_frm.htm\" target=\"_blank\">\u6771\u4eac\u90fd\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u76ee\u6b21<\/a>\u300d\u306e\u300c\u8a55\u4fa1\u500d\u7387\u8868\u300d\u300c\u4e00\u822c\u306e\u571f\u5730\u7b49\u7528\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff15\uff09\u3000\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u5e73\u621025\u5e74\u5206\u300d\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.rosenka.nta.go.jp\/main_h25\/tokyo\/tokyo\/ratios\/city_frm.htm\" target=\"_blank\">\u6771\u4eac\u90fd\uff08\u8a55\u4fa1\u500d\u7387\u8868\u3008\u4e00\u822c\u306e\u571f\u5730\u7b49\u7528\u3009\uff09<\/a>\u300d\u306e\u8a55\u4fa1\u5bfe\u8c61\u5b85\u5730\u306e\u6240\u5728\u5730\u300c\u65b0\u5bbf\u533a\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff16\uff09\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.rosenka.nta.go.jp\/main_h25\/tokyo\/tokyo\/ratios\/html\/d23204rf.htm\" target=\"_blank\">\u5e73\u621025\u5e74\u5206\u500d\u7387\u8868<\/a>\u300d\u304c\u8868\u793a\u3055\u308c\u3001\u65b0\u5bbf\u533a\u5168\u57df\u306e\u5b85\u5730\u306f\u300c\u8def\u7dda\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u5224\u660e\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u3015<\/strong><\/h4>\n<p>\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u571f\u5730\u8a55\u4fa1\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u5b85\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u4e00\u5b9a\u306e\u500d\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u3082\u3063\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-21\" target=\"_blank\">\u8a55\u57fa\u901a21<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p style=\"text-align: center;\"><strong>\u571f\u5730\u8a55\u4fa1\u984d \uff1d \u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 \u500d\u7387<\/strong><\/p>\n<\/div>\n<p>\u901a\u5e38\u306e\u4f4f\u5b85\u5730\u306b\u3042\u308b\u5b85\u5730\u3067\u3042\u308c\u3070\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u306b\u306a\u308b\u305f\u3081\u3001\u90fd\u5e02\u90e8\u306b\u306e\u307f\u5b85\u5730\u3092\u6240\u6709\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u7559\u610f\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\u305d\u306e\uff11\uff09<\/span><\/strong>\u3000\u4e57\u3058\u308b\u500d\u7387\u306f\u3001\u4e0a\u8a18\u3067\u307f\u305f\u300c\u500d\u7387\u8868\u300d\u306b\u8a18\u8f09\u304c\u3042\u308b\u3002\u306a\u304a\u3001\u300c\u500d\u7387\u8868\u300d\u306e\u898b\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u30c8\u30c3\u30d7\u30da\u30fc\u30b8\u306b\u3042\u308b\u300c\u8def\u7dda\u4fa1\u56f3\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u305f\u5f8c\u306b\u8868\u793a\u3055\u308c\u308b\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868\u300d\u30da\u30fc\u30b8\u306b\u3042\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.rosenka.nta.go.jp\/docs\/ref_rtof.htm\" target=\"_blank\">\u8a55\u4fa1\u500d\u7387\u8868\u306e\u8aac\u660e<\/a>\u300d\u3067\u78ba\u8a8d\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\u305d\u306e\uff12\uff09<\/span><\/strong>\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u540d\u5bc4\u5e33\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u540d\u5bc4\u5e33\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u901a\u5e38\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\uff08\u6771\u4eac23\u533a\u306e\u5834\u5408\u3001\u300c\u4fa1\u683c\u300d\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff09\u3092\u7528\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\u305d\u306e\uff13\uff09<\/span><\/strong>\u3000\u540d\u5bc4\u5e33\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u3001\u5b9f\u969b\u306e\u5730\u76ee\u3068\u7570\u306a\u308b\u5730\u76ee\u3067\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f<span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3001\u5b9f\u969b\u306e\u5730\u76ee\u306b\u3088\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3001\u305d\u308c\u306b\u500d\u7387\u3092\u4e57\u3058\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\u305d\u306e\uff14\uff09<\/span><\/strong>\u3000\u6b21\u56de\u3067\u5b66\u3076\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u306f\u8003\u616e\u3059\u3079\u304d\u300c\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u300d\u300c\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u300d\u300c\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u300d\u300c\u4e09\u65b9\u53c8\u306f\u56db\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u300d\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u300d\u300c\u7121\u9053\u8def\u5730\u88dc\u6b63\u300d\u300c\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u300d\u300c\u304c\u3051\u5730\u88dc\u6b63\u300d\u300c\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b\uff12\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u88dc\u6b63\u300d\u306f\u3001\u500d\u7387\u65b9\u5f0f\u3067\u306f\u3001\u3059\u3067\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u6298\u8fbc\u6e08\u307f\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u3001\u8a08\u7b97\u4e0a\u306f\u8abf\u6574\u3092\u884c\u308f\u306a\u3044\uff08\u3053\u308c\u3089\u306e\u88dc\u6b63\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/02.htm#a-15\" target=\"_blank\">15<\/a>\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/03.htm#a-20_5\" target=\"_blank\">20-5<\/a>\u306b\u304a\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u901a\u9054\u306e\u914d\u5217\u3068\u3057\u3066\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u304a\u3051\u308b\u88dc\u6b63\u9805\u76ee\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u500d\u7387\u65b9\u5f0f\u306e\u88dc\u6b63\u9805\u76ee\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u306a\u3044\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\u305d\u306e\uff15\uff09<\/span><\/strong>\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-22\" target=\"_blank\">22<\/a>\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/06.htm#a-31\" target=\"_blank\">31<\/a>\u307e\u3067\u306b\u3042\u3052\u3089\u308c\u3066\u3044\u308b\u88dc\u6b63\u9805\u76ee\u306f\u3001\u914d\u5217\u4e0a\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3082\u500d\u7387\u65b9\u5f0f\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u88dc\u6b63\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u500d\u7387\u65b9\u5f0f\u3067\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span><\/strong><br \/>\n\u5730\u76ee\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u73fe\u6cc1\u306b\u3088\u3063\u3066\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/01.htm#a-7\" target=\"_blank\">\u8a55\u57fa\u901a7<\/a>\uff09\u3001\u540d\u5bc4\u5e33\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u8ab2\u7a0e\u6642\u671f\u306e\u73fe\u6cc1\u306e\u5730\u76ee\u3068\u306f\u7570\u306a\u308b\u5730\u76ee\u3067\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u540d\u5bc4\u5e33\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u73fe\u6cc1\u5730\u76ee\u300d\u304c\u8ab2\u7a0e\u6642\u671f\u306e\u73fe\u6cc1\u5730\u76ee\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u306b\u3042\u305f\u308a\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u6599\u3015<\/strong><\/h4>\n<p>\u306a\u304a\u3001\u5b85\u5730\u8a55\u4fa1\uff08\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\uff09\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u3001\u4ee5\u4e0b\u306e\u8cc7\u6599\u304c\u6700\u4f4e\u9650\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-22\" target=\"_blank\">22<\/a>\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-24_8\" target=\"_blank\">24-8<\/a>\u306b\u898f\u5b9a\u3059\u308b\u88dc\u6b63\u9805\u76ee\uff08\u5e83\u5927\u5730\u3001\u30bb\u30c3\u30c8\u30d0\u30c3\u30af\u3001\u90fd\u5e02\u8a08\u753b\u9053\u8def\u4e88\u5b9a\u5730\u306a\u3069\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u5225\u9014\u8cc7\u6599\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u8a55\u4fa1\u5bfe\u8c61\u3067\u3042\u308b<span style=\"color: #800000;\">\u300c\u571f\u5730\u300d<\/span>\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u25cf<\/span>\u4f4f\u5b85\u5730\u56f3\uff08\u73fe\u6cc1\u306e\u5229\u7528\u72b6\u6cc1\u78ba\u8a8d\u306e\u305f\u3081\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u25cf<\/span>\u571f\u5730\u767b\u8a18\u7c3f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u25cf<\/span>\u516c\u56f3<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u25cf<\/span>\u6e2c\u91cf\u56f3<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u25cf<\/span>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u8a3c\u660e\uff08\u540d\u5bc4\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u660e\u7d30\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u25cf<\/span>\u8a55\u4fa1\u500d\u7387\u8868<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u25cf<\/span>\u571f\u5730\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\uff08\u571f\u5730\u306b\u501f\u5730\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff09<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u8a55\u4fa1\u5bfe\u8c61\u5730\u306b\u3042\u308b<span style=\"color: #666699;\">\u300c\u5efa\u7269\u300d<\/span>\u306b\u3064\u3044\u3066\uff08\u5b85\u5730\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u5fc5\u305a\u5efa\u7269\u304c\u5b58\u5728\u3059\u308b\uff09<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #666699;\">\u25cf<\/span>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306b\u3042\u308b\u5efa\u7269\u306e\u767b\u8a18\u7c3f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #666699;\">\u25cf<\/span>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306b\u3042\u308b\u5efa\u7269\u306e\u5efa\u7269\u56f3\u9762<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #666699;\">\u25cf<\/span>\u5efa\u7269\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\uff08\u5efa\u7269\u304c\u8cb8\u5bb6\u306e\u5834\u5408\uff09<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span 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