{"id":695,"date":"2024-04-18T15:18:03","date_gmt":"2024-04-18T06:18:03","guid":{"rendered":"https:\/\/www.jinzai-draft.com\/contents\/?p=695"},"modified":"2026-07-13T15:57:06","modified_gmt":"2026-07-13T06:57:06","slug":"column14","status":"publish","type":"post","link":"https:\/\/www.jinzai-draft.com\/contents\/jobcertification\/column14\/","title":{"rendered":"\u7a0e\u7406\u58eb\u8a66\u9a13\u79d1\u76ee\u306e\u6cd5\u4eba\u7a0e\u6cd5\uff0f\u6240\u5f97\u7a0e\u6cd5\u306e\u5185\u5bb9\u3068\u306f\uff1f\u8a66\u9a13\u306e\u7279\u5fb4\u3084\u5408\u683c\u7387\u306a\u3069\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<div><img decoding=\"async\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-1.jpg\" alt=\"\" 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loading=\"lazy\" decoding=\"async\" width=\"676\" height=\"212\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2026\/05\/google_preferred_source_badge_light_JA@2x.png\" alt=\"\" class=\"wp-image-1446\" style=\"aspect-ratio:3.1887609246099813;width:188px;height:auto\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2026\/05\/google_preferred_source_badge_light_JA@2x.png 676w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2026\/05\/google_preferred_source_badge_light_JA@2x-300x94.png 300w\" sizes=\"auto, (max-width: 676px) 100vw, 676px\" \/><\/a><\/figure>\n\n\n\n\n\n\n<h2 id=\"rtoc-1\"  class=\"wp-block-heading\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u6cd5\u4eba\u7a0e\u6cd5\uff0f\u6240\u5f97\u7a0e\u6cd5\u3068\u306f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-2-1024x682.jpg\" alt=\"\" class=\"wp-image-701\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-2-1024x682.jpg 1024w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-2-300x200.jpg 300w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-2-768x512.jpg 768w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-2-1536x1024.jpg 1536w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-2-1568x1045.jpg 1568w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-2.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u6cd5\u3068\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u9078\u629e\u5fc5\u9808\u79d1\u76ee\u3067\u3059\u3002<br>\u3064\u307e\u308a\u5fc5\u305a\u3069\u3061\u3089\u304b\u3092\u53d7\u9a13\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u9078\u629e\u5fc5\u9808\u79d1\u76ee<\/strong><br>\u9078\u629e\u5fc5\u9808\u79d1\u76ee\u3067\u3042\u308b\u6cd5\u4eba\u7a0e\u6cd5\u3068\u6240\u5f97\u7a0e\u6cd5\u306e\u8a66\u9a13\u306f\u3001\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3057\u3066\u5408\u683c\u3057\u306a\u3051\u308c\u3070\u7a0e\u7406\u58eb\u8cc7\u683c\u3092\u53d6\u5f97\u3067\u304d\u307e\u305b\u3093\u3002<br>\u4e21\u65b9\u3092\u53d7\u9a13\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u304c\u3001\u3069\u3061\u3089\u3082\u9ad8\u96e3\u6613\u5ea6\u304b\u3064\u9577\u6642\u9593\u306e\u52c9\u5f37\u6642\u9593\u78ba\u4fdd\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306b\u306f\u3069\u3061\u3089\u304b1\u79d1\u76ee\u3092\u9078\u629e\u3057\u3066\u53d7\u9a13\u3057\u307e\u3059\u3002<br>\u3053\u306e2\u79d1\u76ee\u306f\u3001\u79d1\u76ee\u5408\u683c\u306e\u72b6\u614b\u3067\u3082\u3001\u3059\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u5f15\u304d\u53d7\u3051\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u7b49\u3067\u306f\u6d3b\u8e8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3084\u5b9f\u52d9\u3067\u751f\u304b\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5171\u306b\u96e3\u6613\u5ea6\u304c\u9ad8\u3044\u8a66\u9a13<\/strong><br>\u6cd5\u4eba\u7a0e\u6cd5\u3082\u6240\u5f97\u7a0e\u6cd5\u3082\u975e\u5e38\u306b\u96e3\u6613\u5ea6\u306e\u9ad8\u3044\u8a66\u9a13\u3067\u3059\u3002<br>\u5171\u306b\u6700\u4f4e600\u6642\u9593\u306e\u5b66\u7fd2\u6642\u9593\u304c\u5fc5\u8981\u3060\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u4eee\u306b1\u65e52\u6642\u9593\u305a\u3064\u6642\u9593\u3092\u8cbb\u3084\u3057\u3066\u3082300\u65e5\u304b\u304b\u308b\u8a08\u7b97\u3067\u3059\u3002<br>\u4eba\u306b\u3088\u3063\u3066\u7406\u89e3\u3084\u6697\u8a18\u304c\u8ffd\u3044\u3064\u304b\u306a\u3051\u308c\u3070\u3001\u3055\u3089\u306b\u591a\u304f\u306e\u6642\u9593\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u305f\u3068\u3048\u3070\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u306e\u4ed5\u4e8b\u3092\u5168\u304f\u7d4c\u9a13\u3057\u305f\u3053\u3068\u304c\u306a\u304f\u3001\u7a0e\u7406\u58eb\u8a66\u9a13\u3082\u6cd5\u4eba\u7a0e\u6cd5\u307e\u305f\u306f\u6240\u5f97\u7a0e\u6cd5\u304c\u521d\u3081\u3066\u3068\u3044\u3046\u5834\u5408\u306f\u30011000\u6642\u9593\u8d85\u306e\u6642\u9593\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u53cd\u5bfe\u306b\u3001\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u306e\u7d4c\u9a13\u304c\u3042\u3063\u305f\u308a\u3001\u3059\u3067\u306b\u79d1\u76ee\u5408\u683c\u3092\u3044\u304f\u3064\u304b\u6210\u3057\u9042\u3052\u3066\u3044\u305f\u308a\u3059\u308b\u306e\u306a\u3089\u3070\u3001600\u6642\u9593\uff0b\u6570\u5341\u6642\u9593\u7a0b\u5ea6\u3067\u5408\u683c\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br>\u3057\u304b\u3057\u3053\u308c\u307b\u3069\u52c9\u5f37\u3057\u3066\u3082\u3001\u5408\u683c\u7387\u306f2\u5272\u306b\u5c4a\u304d\u307e\u305b\u3093\u3002\u6642\u9593\u3092\u304b\u3051\u308c\u3070\u826f\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u554f\u984c\u3068\u5411\u304d\u5408\u3046\u305f\u3081\u306e\u307e\u3068\u307e\u3063\u305f\u6642\u9593\u306f\u5fc5\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br>\n<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.jinzai-draft.com\/contents\/jobcertification\/column5\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u8a66\u9a13\u3068\u306f\u3069\u3093\u306a\u8a66\u9a13\uff1f\u6982\u8981\u3084\u79d1\u76ee\u3001\u96e3\u6613\u5ea6\u306b\u3064\u3044\u3066\u89e3\u8aac\uff01<\/a>\u3000<\/p>\n\n\n\n<h2 id=\"rtoc-2\"  class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6982\u8981\u3068\u7279\u5fb4<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-3-1024x682.jpg\" alt=\"\" class=\"wp-image-702\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-3-1024x682.jpg 1024w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-3-300x200.jpg 300w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-3-768x512.jpg 768w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-3-1536x1024.jpg 1536w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-3-1568x1045.jpg 1568w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-3.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u306f\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6982\u8981\u3068\u7279\u5fb4\u3092\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-3\"  class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u6cd5\u3068\u306f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u7a0e\u3068\u306f\u3001\u6cd5\u4eba\u304c\u5f97\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u3057\u3066\u6cd5\u4eba\u7a0e\u6cd5\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\u306e\u3053\u3068\u3002<br>\u3042\u3089\u3086\u308b\u65e5\u672c\u6cd5\u4eba\u306b\u3068\u3063\u3066\u6cd5\u4eba\u7a0e\u6cd5\u306f\u7121\u8996\u3067\u304d\u306a\u3044\u5b58\u5728\u3067\u3001\u7a0e\u7406\u58eb\u5408\u683c\u5f8c\u306e\u5b9f\u52d9\u306b\u3082\u5927\u304d\u304f\u95a2\u308f\u308a\u307e\u3059\u3002<br>\u306a\u304a\u6cd5\u4eba\u7a0e\u6cd5\u306f\u6bce\u5e74\u306e\u3088\u3046\u306b\u7d30\u304b\u306a\u6539\u6b63\u304c\u306a\u3055\u308c\u3066\u304a\u308a\u3001\u6539\u6b63\u76f4\u5f8c\u306b\u306f\u305d\u306e\u90e8\u5206\u304c\u8a66\u9a13\u306b\u51fa\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u52d9\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u306e\u3067\u3001\u6bce\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306f\u3057\u3063\u304b\u308a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-4\"  class=\"wp-block-heading\">\u8a66\u9a13\u6982\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u984c\u7bc4\u56f2\u3082\u5e83\u304f\u96e3\u6613\u5ea6\u3082\u6975\u3081\u3066\u9ad8\u3044\u305f\u3081\u3001\u78ba\u5b9f\u306a\u5408\u683c\u3092\u76ee\u6307\u3059\u305f\u3081\u306b\u306f\u4e8b\u524d\u6e96\u5099\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u307e\u305a\u306f\u57fa\u672c\u60c5\u5831\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u51fa\u984c\u7bc4\u56f2<\/strong><br>\u6cd5\u4eba\u7a0e\u6cd5\u306b\u4fc2\u308b\u6cd5\u4ee4\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u307b\u304b\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306a\u3069\u5f53\u8a72\u79d1\u76ee\u306b\u95a2\u9023\u3059\u308b\u4ed6\u306e\u6cd5\u4ee4\u306b\u5b9a\u3081\u308b\u95a2\u4fc2\u4e8b\u9805\u3092\u542b\u3080\uff08\u7b2c76\u56de\u7a0e\u8a66\u9a13\u53d7\u9a13\u6848\u5185\u3088\u308a\uff09\u3002<br>\u3064\u307e\u308b\u3068\u3053\u308d\u6cd5\u4eba\u7a0e\u6cd5\u5168\u822c\u3068\u3001\u95a2\u9023\u3059\u308b\u4ed6\u306e\u6cd5\u4ee4\u304c\u51fa\u984c\u3055\u308c\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br>\u6cd5\u4eba\u7a0e\u6cd5\u306f\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3001\u8ab2\u7a0e\u6240\u5f97\u7b49\u306e\u7bc4\u56f2\u3001\u7d0d\u7a0e\u5730\u3001\u6240\u5f97\u8a08\u7b97\u3001\u5404\u7a2e\u76ca\u91d1\u30fb\u640d\u91d1\u306e\u5b9a\u7fa9\u3001\u8cc7\u7523\u8a55\u4fa1\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u7b49\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u6cd5\u3092\u5168\u6587\u8aad\u3080\u3060\u3051\u3067\u3082\u81a8\u5927\u306a\u91cf\u3067\u3059\u304c\u3001\u5b66\u7fd2\u958b\u59cb\u524d\u306b\u4e00\u5ea6\u8aad\u3093\u3067\u304a\u3044\u3066\u3082\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/shikenkekka\/pdf\/76_01.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c76\u56de\u7a0e\u7406\u58eb\u8a66\u9a13\u53d7\u9a13\u6848\u5185<\/a>\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u51fa\u984c\u5f62\u5f0f<\/strong><br>\u7406\u8ad6\u554f\u984c\uff1a1\u554f\u30fb50\u70b9<br>\u8a08\u7b97\u554f\u984c\uff1a1\u554f\u30fb50\u70b9<br>\u5408\u8a082\u554f\u30fb100\u70b9\u6e80\u70b9\u306e\u8a66\u9a13\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8a66\u9a13\u6642\u9593<\/strong><br>2\u6642\u9593<\/p>\n\n\n\n<h3 id=\"rtoc-5\"  class=\"wp-block-heading\">\u904e\u53bb\u306e\u554f\u984c\u306e\u50be\u5411<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7406\u8ad6\u554f\u984c\u306f\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u5143\u306b\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306e\u89e3\u91c8\u3092\u6c42\u3081\u3089\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<br>\u8a08\u7b97\u554f\u984c\u3082\u540c\u69d8\u306b\u4e8b\u4f8b\u304c\u51fa\u984c\u3055\u308c\u305f\u3046\u3048\u3067\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u3084\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u8a08\u7b97\u554f\u984c\u306b\u306f\u6700\u7d42\u7684\u306b\u8a08\u7b97\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u9014\u4e2d\u306e\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u3082\u52a0\u70b9\u8981\u7d20\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u3063\u3066\u6cd5\u4eba\u7a0e\u984d\u3092\u6b63\u7b54\u3067\u304d\u306a\u304f\u3068\u3082\u3001\u90e8\u5206\u70b9\u3067\u7a3c\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<br>\u5927\u304d\u306a\u7a0e\u5236\u6539\u6b63\u76f4\u5f8c\u306f\u305d\u306e\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\u304c\u51fa\u984c\u3055\u308c\u3084\u3059\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u8cfc\u5165\u6642\u671f\u306b\u3088\u3063\u3066\u306f\u53c2\u8003\u66f8\u306b\u63b2\u8f09\u3055\u308c\u307e\u305b\u3093\u3002\u3067\u3059\u304b\u3089\u7740\u5b9f\u306a\u5408\u683c\u3092\u76ee\u6307\u3059\u306a\u3089\u3001\u81ea\u5206\u3067\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\u3092\u8aad\u307f\u8fbc\u307f\u3001\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-6\"  class=\"wp-block-heading\">\u4ee4\u548c7\u5e74\u5ea6\u306e\u5408\u683c\u7387<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u53d7\u9a13\u8005\u6570<\/td><td>\u5408\u683c\u8005\u6570<\/td><td>\u5408\u683c\u7387<\/td><td>\u4ee4\u548c6\u5e74\u5ea6\u5408\u683c\u7387\uff08\u53c2\u8003\uff09<\/td><\/tr><tr><td>3,606\u4eba<\/td><td>488\u4eba<\/td><td>13.5\uff05<\/td><td>16.4\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/shikenkekka\/75\/pdf\/0025011-071-15.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5ea6\uff08\u7b2c75\u56de\uff09\u7a0e\u7406\u58eb\u8a66\u9a13\u7d50\u679c\u3088\u308a <\/a>\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee4\u548c7\u5e74\u5ea6\uff082025\u5e74\u5ea6\uff09\u306e\u5408\u683c\u7387\u306f13.5\uff05\u3067\u3001\u4ee4\u548c6\u5e74\u5ea6\u306e16.4\uff05\u304b\u3089\u306f\u3084\u3084\u4e0b\u964d\u3057\u307e\u3057\u305f\u3002\u53d7\u9a13\u8005\u6570\u306f3,606\u4eba\u3068\u524d\u5e74\u4e26\u307f\u306e\u6c34\u6e96\u3092\u4fdd\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3044\u305a\u308c\u306e\u5e74\u5ea6\u3082\u5408\u683c\u7387\u306f2\u5272\u3092\u4e0b\u56de\u3063\u3066\u304a\u308a\u3001\u96e3\u95a2\u79d1\u76ee\u3067\u3042\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-7\"  class=\"wp-block-heading\">\u96e3\u6613\u5ea6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u96e3\u95a2<br>\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u79d1\u76ee\u306e\u4e2d\u3067\u3082\u7a81\u51fa\u3057\u3066\u96e3\u95a2\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br>\u7406\u8ad6\u554f\u984c\u306f\u4ed6\u306e\u7a0e\u6cd5\u3068\u6bd4\u8f03\u3059\u308b\u3068\u57fa\u790e\u77e5\u8b58\u304c\u805e\u304b\u308c\u308b\u5185\u5bb9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u51fa\u984c\u7bc4\u56f2\u304c\u5e83\u3044\u305f\u3081\u5fc5\u8981\u3068\u306a\u308b\u77e5\u8b58\u3092\u899a\u3048\u5207\u308c\u3066\u3044\u308b\u304b\u3001\u5236\u9650\u6642\u9593\u5185\u306b\u7684\u78ba\u306b\u8a18\u8ff0\u3067\u304d\u308b\u304b\u3068\u3044\u3063\u305f\u70b9\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002<br>\u8a08\u7b97\u554f\u984c\u3067\u306f\u8a08\u7b97\u904e\u7a0b\u3082\u8a18\u8ff0\u3057\u307e\u3059\u306e\u3067\u3001\u7d20\u65e9\u304f\u6b63\u78ba\u306a\u8a08\u7b97\u3092\u5b9f\u884c\u3057\u3001\u305d\u306e\u5185\u5bb9\u3092\u7b2c\u4e09\u8005\u3067\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u66f8\u304d\u304d\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-8\"  class=\"wp-block-heading\">\u52c9\u5f37\u6642\u9593\u306e\u76ee\u5b89<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">600\u6642\u9593\u301c<br>600\u6642\u9593\u3068\u3044\u3046\u76ee\u5b89\u306f\u3042\u304f\u307e\u3067\u3082\u300c\u6700\u4f4e\u9650\u300d\u3067\u3059\u3002\u57fa\u790e\u77e5\u8b58\u3084\u5b9f\u52d9\u7d4c\u9a13\u7b49\u304c\u3042\u308a\u3001\u304b\u3064\u30b9\u30e0\u30fc\u30ba\u306b\u7406\u89e3\u304c\u9032\u3093\u3060\u5834\u5408\u306e\u52c9\u5f37\u6642\u9593\u3002\u4ed5\u4e8b\u3092\u3057\u306a\u304c\u3089\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u6311\u6226\u3057\u3066\u3044\u308b\u4eba\u306e\u4e2d\u306b\u306f\u3001\u9577\u671f\u5316\u3059\u308b\u3068\u8e0f\u3093\u30671\u5e74\u4ee5\u4e0a\u306e\u5b66\u7fd2\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br>\u6cd5\u4eba\u7a0e\u6cd5\u3092\u53d7\u9a13\u3059\u308b\u4e88\u5b9a\u306e\u30e9\u30a4\u30d0\u30eb\u305f\u3061\u3082600\u6642\u9593\u3092\u76ee\u5b89\u306b\u52c9\u5f37\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u5408\u683c\u3059\u308b\u306e\u306f15\uff05\u524d\u5f8c\u3002\u3042\u306a\u305f\u304c\u305d\u306e15\uff05\u306b\u5165\u308b\u305f\u3081\u306b\u306f\u3001\u30e9\u30a4\u30d0\u30eb\u3088\u308a\u3082\u6df1\u3044\u77e5\u8b58\u3068\u8a66\u9a13\u6163\u308c\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-9\"  class=\"wp-block-heading\">\u4ed6\u306e\u79d1\u76ee\u3068\u306e\u51fa\u984c\u7bc4\u56f2\u306e\u95a2\u308f\u308a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6240\u5f97\u7a0e\u6cd5\u3068\u306e\u95a2\u308f\u308a<\/strong><br>\u6cd5\u4eba\u7a0e\u6cd5\u3068\u6240\u5f97\u7a0e\u6cd5\u306f\u9078\u629e\u5fc5\u9808\u79d1\u76ee\u3067\u3059\u3002<br>\u7a0e\u7406\u58eb\u8a66\u9a13\u5408\u683c\u3092\u76ee\u6307\u3059\u306a\u3089\u3070\u3001\u6700\u4f4e\u3067\u3082\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u79d1\u76ee\u306b\u5408\u683c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5fc5\u8981\u3068\u306a\u308b\u5b66\u7fd2\u6642\u9593\u306f\u305d\u308c\u307b\u3069\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3069\u3061\u3089\u3082\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u8a08\u7b97\u306e\u7406\u8ad6\u3068\u8a08\u7b97\u304c\u51fa\u984c\u3055\u308c\u308b\u305f\u3081\u3001\u4f3c\u901a\u3063\u3066\u3044\u308b\u90e8\u5206\u304c\u591a\u6570\u3042\u308a\u307e\u3059\u3002<br>\u6bd4\u8f03\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u3001\u6cd5\u4eba\u3092\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u3059\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304c\u591a\u3044\u3053\u3068\u304b\u3089\u3001\u6240\u5f97\u7a0e\u6cd5\u3088\u308a\u3082\u6cd5\u4eba\u7a0e\u6cd5\u3067\u53d7\u9a13\u3057\u305f\u65b9\u304c\u8ee2\u8077\u7b49\u3067\u6709\u5229\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br>\u4e21\u65b9\u306e\u79d1\u76ee\u3092\u53d7\u9a13\u4e88\u5b9a\u306e\u5834\u5408\u3001\u4e21\u65b9\u540c\u6642\u53d7\u9a13\u3067\u306e\u5408\u683c\u306f\u304b\u306a\u308a\u306e\u96e3\u95a2\u3067\u3059\u3002<br>1\u79d1\u76ee\u305a\u3064\u9023\u7d9a\u3057\u3066\u53d7\u9a13\u3059\u308b\u3053\u3068\u3067\u7406\u89e3\u304c\u6df1\u307e\u308a\u307e\u3059\u3057\u3001\u6642\u9593\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u78ba\u5b9f\u306b\u5408\u683c\u3092\u76ee\u6307\u3057\u307e\u3057\u3087\u3046\u3002<br>\u306a\u304a\u6cd5\u4eba\u7a0e\u306f\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u6240\u5f97\u7a0e\u306f\u500b\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u7a0e\u3068\u306e\u95a2\u308f\u308a<\/strong><br>\u4e8b\u696d\u7a0e\u6cd5\u3068\u6cd5\u4eba\u7a0e\u6cd5\u306e\u51fa\u984c\u7bc4\u56f2\u306f\u91cd\u8907\u3057\u3066\u3044\u308b\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u4e8b\u696d\u7a0e\u6cd5\u306b\u306f\u6cd5\u4eba\u7a0e\u6cd5\u306e\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u6cd5\u4eba\u7a0e\u6cd5\u3092\u9078\u629e\u3059\u308b\u4e88\u5b9a\u306a\u3089\u3001\u4e8b\u696d\u7a0e\u3068\u540c\u6642\u53d7\u9a13\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br>\u306a\u304a\u6cd5\u4eba\u7a0e\u306f\u56fd\u304b\u3089\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u4e8b\u696d\u7a0e\u306f\u90fd\u9053\u5e9c\u770c\u304b\u3089\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-10\"  class=\"wp-block-heading\">\u6240\u5f97\u7a0e\u6cd5\u306e\u6982\u8981\u3068\u7279\u5fb4<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-4-1024x683.jpg\" alt=\"\" class=\"wp-image-703\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-4-1024x683.jpg 1024w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-4-300x200.jpg 300w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-4-768x512.jpg 768w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-4-1536x1025.jpg 1536w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-4-1568x1046.jpg 1568w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/04\/\u753b\u50cf14-4.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3068\u540c\u7a0b\u5ea6\u306e\u51fa\u984c\u7bc4\u56f2\u3068\u96e3\u6613\u5ea6\u3092\u5099\u3048\u305f\u6700\u96e3\u95a2\u79d1\u76ee\u306e1\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-11\"  class=\"wp-block-heading\">\u6240\u5f97\u7a0e\u6cd5\u3068\u306f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u30eb\u30fc\u30eb\u7b49\u306e\u6cd5\u5f8b\u3067\u3059\u3002<br>\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u65b9\u6cd5\u3001\u7533\u544a\u3001\u7d0d\u4ed8\u53ca\u3073\u9084\u4ed8\u306e\u624b\u7d9a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u4e8b\u9805\u7b49\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br>\u65e5\u672c\u56fd\u5185\u3067\u5f97\u305f\u500b\u4eba\u306e\u6240\u5f97\u306b\u306f\u3082\u308c\u306a\u304f\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u7a0e\u7406\u58eb\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u500b\u4eba\u3092\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5b66\u7fd2\u3059\u308c\u3070\u5408\u683c\u5f8c\u306b\u305d\u306e\u77e5\u8b58\u304c\u751f\u304d\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-12\"  class=\"wp-block-heading\">\u8a66\u9a13\u6982\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u7a0e\u6cd5\u3082\u975e\u5e38\u306b\u96e3\u6613\u5ea6\u306e\u9ad8\u3044\u79d1\u76ee\u3067\u3059\u3002<br>\u4e0b\u8a18\u306e\u57fa\u672c\u77e5\u8b58\u3092\u5143\u306b\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u5b66\u7fd2\u30b9\u30bf\u30a4\u30eb\u3092\u78ba\u7acb\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u51fa\u984c\u7bc4\u56f2<\/strong><br>\u6240\u5f97\u7a0e\u6cd5\u306b\u4fc2\u308b\u6cd5\u4ee4\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u307b\u304b\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306a\u3069\u5f53\u8a72\u79d1\u76ee\u306b\u95a2\u9023\u3059\u308b\u4ed6\u306e\u6cd5\u4ee4\u306b\u5b9a\u3081\u308b\u95a2\u4fc2\u4e8b\u9805\u3092\u542b\u3080\uff08\u7b2c76\u56de\u7a0e\u8a66\u9a13\u53d7\u9a13\u6848\u5185\u3088\u308a\uff09\u3002<br>\u3064\u307e\u308a\u6240\u5f97\u7a0e\u6cd5\u5168\u822c\u3068\u95a2\u9023\u3059\u308b\u6cd5\u4ee4\u304b\u3089\u51fa\u984c\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br>\u6240\u5f97\u7a0e\u6cd5\u3082\u6cd5\u4eba\u7a0e\u6cd5\u3068\u540c\u3058\u304f\u975e\u5e38\u306b\u96e3\u89e3\u3067\u3059\u3002\u5b66\u7fd2\u958b\u59cb\u524d\u306b\u3001\u4e00\u5ea6\u76ee\u3092\u901a\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/shikenkekka\/pdf\/76_01.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c76\u56de\u7a0e\u7406\u58eb\u8a66\u9a13\u53d7\u9a13\u6848\u5185<\/a>\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u51fa\u984c\u5f62\u5f0f<\/strong><br>\u7406\u8ad6\u554f\u984c\uff1a1\u554f\u30fb50\u70b9<br>\u8a08\u7b97\u554f\u984c\uff1a1\u554f\u30fb50\u70b9<br>\u5408\u8a082\u554f\u30fb100\u70b9\u6e80\u70b9\u306e\u8a66\u9a13\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8a66\u9a13\u6642\u9593<\/strong><br>2\u6642\u9593<\/p>\n\n\n\n<h3 id=\"rtoc-13\"  class=\"wp-block-heading\">\u904e\u53bb\u306e\u554f\u984c\u306e\u50be\u5411<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7406\u8ad6\u554f\u984c\u306f\u898f\u5b9a\u306b\u3064\u3044\u3066\u554f\u308f\u308c\u308b\u57fa\u790e\u7684\u306a\u500b\u5225\u7406\u8ad6\u3084\u3001\u4e8b\u4f8b\u5f62\u5f0f\u306e\u5fdc\u7528\u7406\u8ad6\u554f\u984c\u306e\u3069\u3061\u3089\u304b\u307e\u305f\u306f\u7d44\u307f\u5408\u308f\u305b\u305f\u3082\u306e\u304c\u51fa\u984c\u3055\u308c\u307e\u3059\u3002\u901a\u5e38\u306f\u8a08\u7b97\u554f\u984c\u3088\u308a\u3082\u7406\u8ad6\u554f\u984c\u306e\u65b9\u304c\u96e3\u3057\u3044\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br>\u8a08\u7b97\u554f\u984c\u306f\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u554f\u984c\u304c\u4e2d\u5fc3\u3067\u3059\u30025\u3064\u306e\u6bb5\u968e\u306b\u533a\u5207\u3089\u308c\u3066\u51fa\u984c\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u6b63\u78ba\u306b\u8a08\u7b97\u3092\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br>\u5408\u8a082\u554f\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u51fa\u984c\u7bc4\u56f2\u304c\u81a8\u5927\u3067\u30e4\u30de\u3092\u5f35\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u5168\u4f53\u7684\u306a\u5b66\u7fd2\u304c\u5fc5\u8981\u3068\u3057\u3066\u3001\u6700\u96e3\u95a2\u79d1\u76ee\u3060\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-14\"  class=\"wp-block-heading\">\u4ee4\u548c7\u5e74\u5ea6\u306e\u5408\u683c\u7387<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u53d7\u9a13\u8005\u6570<\/td><td>\u5408\u683c\u8005\u6570<\/td><td>\u5408\u683c\u7387<\/td><td>\u4ee4\u548c6\u5e74\u5ea6\u5408\u683c\u7387\uff08\u53c2\u8003\uff09<\/td><\/tr><tr><td>1,120\u4eba<\/td><td>146\u4eba<\/td><td>13.0\uff05<\/td><td>12.6\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/shikenkekka\/75\/pdf\/0025011-071-15.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5ea6\uff08\u7b2c75\u56de\uff09\u7a0e\u7406\u58eb\u8a66\u9a13\u7d50\u679c\u3088\u308a <\/a>\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d7\u9a13\u8005\u6570\u306f\u6cd5\u4eba\u7a0e\u6cd5\u306e\u7d043\u5206\u306e1\u4ee5\u4e0b\u3067\u3001\u5408\u683c\u7387\u306f\u540c\u7a0b\u5ea6\u3067\u3059\u3002<br>\u6cd5\u4eba\u7a0e\u6cd5\u3088\u308a\u3082\u53d7\u9a13\u8005\u6570\u304c\u5c11\u306a\u3044\u306e\u306f\u3001\u5b9f\u52d9\u3067\u751f\u304b\u3057\u306b\u304f\u3044\u3053\u3068\u304c\u5f71\u97ff\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u7a0e\u7406\u58eb\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306f\u6cd5\u4eba\u3067\u3059\u306e\u3067\u3001\u500b\u4eba\u5411\u3051\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3089\u308c\u305f\u6240\u5f97\u7a0e\u6cd5\u306e\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u9762\u306f\u6cd5\u4eba\u7a0e\u306b\u6bd4\u3079\u5c11\u306a\u3044\u3068\u8a00\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u307b\u307c\u540c\u3058\u5b66\u7fd2\u6642\u9593\u306b\u540c\u3058\u96e3\u6613\u5ea6\u3067\u3042\u308c\u3070\u3068\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3092\u9078\u629e\u3059\u308b\u53d7\u9a13\u751f\u304c\u591a\u3044\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-15\"  class=\"wp-block-heading\">\u96e3\u6613\u5ea6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u96e3\u95a2<br>\u6cd5\u4eba\u7a0e\u6cd5\u3068\u4e26\u3093\u3067\u6700\u96e3\u95a2\u79d1\u76ee\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br>\u305d\u306e\u6700\u5927\u306e\u7406\u7531\u306f\u7bc4\u56f2\u306e\u5e83\u3055\u3002\u7bc4\u56f2\u304c\u975e\u5e38\u306b\u5e83\u304f\u3001\u3057\u304b\u3082\u3069\u306e\u77e5\u8b58\u3082\u91cd\u8981\u306a\u3053\u3068\u304b\u3089\u5b66\u7fd2\u30dd\u30a4\u30f3\u30c8\u3092\u7d5e\u308a\u5207\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002\u51fa\u984c\u7bc4\u56f2\u306e\u9685\u304b\u3089\u9685\u307e\u3067\u76ee\u3092\u901a\u3057\u3001\u6697\u8a18\u3068\u8a08\u7b97\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-16\"  class=\"wp-block-heading\">\u52c9\u5f37\u6642\u9593\u306e\u76ee\u5b89<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">600\u6642\u9593\u301c<br>600\u6642\u9593\u306f\u6700\u4f4e\u9650\u5ea6\u306e\u76ee\u5b89\u3067\u3059\u3002\u53d7\u9a13\u6642\u306e\u77e5\u8b58\u3084\u7d4c\u9a13\u306b\u3088\u3063\u3066\u306f1,000\u6642\u9593\u3092\u8d85\u3048\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<br>\u6240\u5f97\u7a0e\u6cd5\u306f\u500b\u4eba\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u307b\u307c\u3059\u3079\u3066\u306e\u7bc4\u56f2\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u7406\u89e3\u3059\u308b\u3060\u3051\u3067\u3082\u6642\u9593\u3092\u8981\u3057\u307e\u3059\u3057\u3001\u7406\u89e3\u304c\u9032\u3093\u3060\u5f8c\u306e\u8a08\u7b97\u3084\u5fdc\u7528\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u7b49\u306b\u3082\u591a\u304f\u306e\u6642\u9593\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-17\"  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