{"id":1187,"date":"2023-10-10T09:00:04","date_gmt":"2023-10-10T00:00:04","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1187"},"modified":"2023-10-10T11:03:35","modified_gmt":"2023-10-10T02:03:35","slug":"land-to-let","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/land-to-let-1187","title":{"rendered":"\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\u8cb8\u5b85\u5730\u30fb\u81ea\u7528\u5730\u3068\u306e\u9055\u3044\u3084\u8a08\u7b97\u65b9\u6cd5\u3082"},"content":{"rendered":"<p>\u300c\u8cb8\u5b85\u5730\u300d\u3068\u306f\u3001\u4ed6\u4eba\u304c\u5bb6\u306a\u3069\u3092\u5efa\u3066\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u4ed6\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u81ea\u5206\u306e\u571f\u5730\u306e\u3053\u3068\u3067\u3059\u3002\u4e00\u65b9\u3001\u300c\u8cb8\u5bb6\u5efa\u4ed8\u5730\u300d\u3068\u306f\u3001\u81ea\u5206\u304c\u8cc3\u8cb8\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u3092\u5efa\u3066\u3066\u3001\u305d\u306e\u5c45\u5ba4\u3092\u4ed6\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u81ea\u5206\u306e\u571f\u5730\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8cb8\u5b85\u5730\u3068\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u9055\u3044\u3001\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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id=\"2-1\">2-1.\u81ea\u7528\u5730\u3068\u306f<\/span><\/h3>\n<p>\u300c\u81ea\u7528\u5730\u300d\u3068\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u81ea\u5206\u3067\u5229\u7528\u3057\u3066\u3044\u308b\u81ea\u5df1\u6240\u6709\u306e\u571f\u5730\u3067\u3059\u3002\u81ea\u7528\u5730\u306e\u6240\u6709\u8005\u306b\u5229\u7528\u3084\u51e6\u5206\u306b\u969b\u3057\u3066\u306e\u5236\u9650\u304c\u306a\u304f\u3001\u81ea\u7531\u306b\u304a\u3053\u306a\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u81ea\u5b85\u304c\u5efa\u3063\u3066\u3044\u308b\u81ea\u5df1\u6240\u6709\u306e\u571f\u5730\u306a\u3069\u304c\u81ea\u7528\u5730\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4eba\u306b\u8cb8\u3057\u3066\u3044\u3066\u3082\u3001\u5bfe\u4fa1\u3092\u5f97\u305a\u306b\u7121\u511f\u3067\u5bb6\u65cf\u306b\u8cb8\u3057\u3066\u3044\u308b\u571f\u5730\uff08\u4f7f\u7528\u8cb8\u501f\u3068\u3044\u3044\u307e\u3059\uff09\u306a\u3069\u3082\u3001\u81ea\u7528\u5730\u306b\u533a\u5206\u3068\u306a\u308a\u307e\u3059\u3002\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u306f\u3001\u3053\u306e\u81ea\u7528\u5730\u304c\u8a55\u4fa1\u306e\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u307e\u305a\u81ea\u7528\u5730\u3067\u3042\u308b\u5834\u5408\u306e\u8a55\u4fa1\u3092\u304a\u3053\u306a\u3044\u3001\u305d\u308c\u305e\u308c\u306e\u571f\u5730\u306e\u7a2e\u985e\u3054\u3068\u306b\u8abf\u6574\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u8cb8\u5b85\u5730\u3068\u306f<\/span><\/h3>\n<p>\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u8cb8\u5b85\u5730\u3092\u300c\u501f\u5730\u6a29\u306a\u3069\u5b85\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002\u7c21\u5358\u306b\u3044\u3048\u3070\u3001\u501f\u5730\u6a29\u306a\u3069\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3067\u3059\u3002<\/p>\n<p>\u501f\u5730\u6a29\u306b\u3064\u3044\u3066\u306f\u5f8c\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u304c\u3001\u5efa\u7269\u6240\u6709\u306e\u305f\u3081\u306e\u6a29\u5229\u3067\u3042\u308b\u305f\u3081\u3001\u501f\u5730\u4eba\u304c\u571f\u5730\u4e0a\u306b\u5efa\u7269\u3092\u5efa\u3066\u305a\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u501f\u5730\u6a29\u306f\u767a\u751f\u305b\u305a\u3001\u8cb8\u5b85\u5730\u306e\u8a55\u4fa1\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u571f\u5730\u306e\u501f\u4e3b\u304c\u3001\u81ea\u5206\u3067\u4f4f\u5c45\u3084\u5009\u5eab\u3092\u5efa\u3066\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u8cb8\u5b85\u5730\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u66f4\u5730\u306e\u307e\u307e\u3001\u5e73\u7f6e\u304d\u99d0\u8eca\u5834\u3084\u8cc7\u6750\u7f6e\u304d\u5834\u306a\u3069\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8cb8\u5b85\u5730\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eba\u306b\u571f\u5730\u3092\u8cb8\u3057\u3066\u3044\u3066\u3082\u5730\u4ee3\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u975e\u5e38\u306b\u4f4e\u984d\u3057\u304b\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306a\u3069\u306f\u3001\u8cc3\u8cb8\u501f\u3067\u306f\u306a\u304f\u300c\u4f7f\u7528\u8cb8\u501f\u300d\u3068\u3055\u308c\u3066\u81ea\u7528\u5730\u8a55\u4fa1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-3\">2-3.\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3068\u306f<\/span><\/h3>\n<p>\u300c\u8cb8\u5bb6\u5efa\u4ed8\u5730\uff08\u304b\u3057\u3084\u305f\u3066\u3064\u3051\u3061\uff09\u300d\u3068\u306f\u3001\u8cb8\u5bb6\u306e\u6577\u5730\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u306e\u3053\u3068\u3067\u3059\u3002\u81ea\u5df1\u6240\u6709\u306e\u571f\u5730\u306b\u3001\u81ea\u5206\u3067\u8cb8\u5bb6\u3084\u30a2\u30d1\u30fc\u30c8\u3092\u5efa\u3066\u3066\u7b2c\u4e09\u8005\u306b\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u571f\u5730\u304c\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u8cb8\u5b85\u5730\u3068\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3067\u306f\u3001\u571f\u5730\u306e\u6240\u6709\u8005\u306f\u3069\u3061\u3089\u3082\u81ea\u5206\u3067\u3059\u304c\u3001\u571f\u5730\u4e0a\u306e\u5efa\u7269\u306e\u6240\u6709\u8005\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-4\">2-4.\u81ea\u7528\u5730\u3001\u8cb8\u5b85\u5730\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3068\u306e\u9055\u3044\u306e\u307e\u3068\u3081<\/span><\/h3>\n<p>\u81ea\u7528\u5730\u3001\u8cb8\u5b85\u5730\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u8868\u3067\u307e\u3068\u3081\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tr>\n<th><\/th>\n<th>\u81ea\u7528\u5730<\/th>\n<th>\u8cb8\u5b85\u5730<\/th>\n<th>\u8cb8\u5bb6\u5efa\u4ed8\u5730<\/th>\n<\/tr>\n<tr>\n<td>\u571f\u5730\u306e\u6240\u6709\u8005<\/td>\n<td>\u81ea\u5206<\/td>\n<td>\u81ea\u5206<\/td>\n<td>\u81ea\u5206<\/td>\n<\/tr>\n<tr>\n<td>\u571f\u5730\u4e0a\u306e\u5efa\u7269\u306e\u6240\u6709\u8005<\/td>\n<td>\u81ea\u5206<\/td>\n<td>\u7b2c\u4e09\u8005<\/td>\n<td>\u81ea\u5206<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u8a08\u7b97\u5f0f<\/td>\n<td>\n            \u500d\u7387\u65b9\u5f0f\u3000\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<br \/>\n            \u307e\u305f\u306f<br \/>\n            \u8def\u7dda\u4fa1\u65b9\u5f0f\uff1a\u8def\u7dda\u4fa1\u00d7\u5404\u7a2e\u88dc\u6b63\u7387\u00d7\u9762\u7a4d\n        <\/td>\n<td>\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u00d7\uff081\uff0d\u501f\u5730\u6a29\u5272\u5408\uff09<\/td>\n<td>\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u00d7\uff081\uff0d\u501f\u5730\u6a29\u5272\u5408\u00d7\u501f\u5bb6\u6a29\u5272\u5408\u00d7\u8cc3\u8cb8\u5272\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5730\u4e3b\u306e\u30e1\u30ea\u30c3\u30c8<\/td>\n<td>\u30fb\u5229\u7528\u3084\u51e6\u5206\u304c\u81ea\u7531\u306b\u3067\u304d\u308b<\/td>\n<td>\n            \u30fb\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u3082\u3063\u3068\u3082\u4f4e\u3044<br \/>\n            \u30fb\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5730\u4ee3\u3092\u5f97\u3089\u308c\u308b<br \/>\n            \u30fb\u901a\u5e38\u3001\u5951\u7d04\u6642\u306b\u306f\u6a29\u5229\u91d1\u3092\u5f97\u3089\u308c\u308b<br \/>\n            \u30fb\u8cbb\u7528\u8ca0\u62c5\u304c\u306a\u3044\n        <\/td>\n<td>\n            \u30fb\u81ea\u7528\u5730\u3088\u308a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u4f4e\u3044<br \/>\n            \u30fb\u8cb8\u5bb6\u304b\u3089\u306e\u8cc3\u8cb8\u53ce\u5165\u304c\u898b\u8fbc\u3081\u308b\n        <\/td>\n<\/tr>\n<tr>\n<td>\u5730\u4e3b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/td>\n<td>\u30fb\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u304c\u3082\u3063\u3068\u3082\u9ad8\u3044<\/td>\n<td>\n            \u30fb\u8cc3\u8cb8\u4f4f\u5b85\u3092\u7d4c\u55b6\u3059\u308b\u3088\u308a\u53ce\u76ca\u304c\u4f4e\u3044<br \/>\n            \u30fb\u9577\u671f\u306b\u308f\u305f\u308a\u571f\u5730\u3092\u81ea\u7531\u306b\u5229\u7528\u3001\u51e6\u5206\u3067\u304d\u306a\u304f\u306a\u308b\n        <\/td>\n<td>\n            \u30fb\u5165\u5c45\u8005\u304c\u5165\u3089\u306a\u3044\u306a\u3069\u3001\u8cc3\u8cb8\u7d4c\u55b6\u5931\u6557\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<br \/>\n            \u30fb\u8cc3\u8cb8\u7269\u4ef6\u306e\u5efa\u7bc9\u8cbb\u304c\u304b\u304b\u308b\n        <\/td>\n<\/tr>\n<\/table>\n<h2><span id=\"3\">3.\u8cb8\u5b85\u5730\u3068\u501f\u5730\u6a29<\/span><\/h2>\n<p>\u300c<a href=\"#2-2\">2-2<\/a>\u300d\u306e\u56fd\u7a0e\u5e81\u306e\u5b9a\u7fa9\u3067\u898b\u305f\u3088\u3046\u306b\u3001\u501f\u5730\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u304c\u8cb8\u5b85\u5730\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u8cb8\u5b85\u5730\u3068\u501f\u5730\u6a29\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u501f\u5730\u6a29\u3068\u306f<\/span><\/h3>\n<p>\u501f\u5730\u6a29\u306f\u3001\u501f\u5730\u501f\u5bb6\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6c11\u6cd5\u3067\u3082\u4e00\u822c\u7684\u306a\u8cc3\u8cb8\u501f\u6a29\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u571f\u5730\u306e\u5834\u5408\u306f\u3001\u7279\u5225\u6cd5\u3067\u3042\u308b\u501f\u5730\u501f\u5bb6\u6cd5\u306e\u898f\u5b9a\u304c\u512a\u5148\u3055\u308c\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=403AC0000000090#Mp-At_2\" style=\"margin-bottom: 0px;\"><p>\n        \u25bc\u501f\u5730\u501f\u5bb6\u6cd5\u7b2c2\u6761<br \/>\n        \u3053\u306e\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u7528\u8a9e\u306e\u610f\u7fa9\u306f\u3001\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002<br \/>\n        \u4e00\u3000\u501f\u5730\u6a29\u3000\u5efa\u7269\u306e\u6240\u6709\u3092\u76ee\u7684\u3068\u3059\u308b\u5730\u4e0a\u6a29\u53c8\u306f\u571f\u5730\u306e\u8cc3\u501f\u6a29\u3092\u3044\u3046\u3002<br \/>\n    <\/blockquote><figcaption>\n        \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=403AC0000000090#Mp-At_2\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u501f\u5730\u501f\u5bb6\u6cd5\u7b2c2\u6761\uff5ce-GOV\u691c\u7d22<\/a><\/cite><br \/>\n    <\/figcaption><\/figure>\n<p>\u6761\u6587\u306b\u3088\u308b\u3068\u3001\u501f\u5730\u6a29\u3068\u306f\u3001\u5efa\u7269\u3092\u6240\u6709\u3059\u308b\u76ee\u7684\u3067\u3001\u7b2c\u4e09\u8005\u304b\u3089\u571f\u5730\u3092\u501f\u308a\u3066\u5f97\u3089\u308c\u308b\u5730\u4e0a\u6a29\u307e\u305f\u306f\u571f\u5730\u306e\u8cc3\u501f\u6a29\u306e\u3053\u3068\u3067\u3059\uff08\u5730\u4e0a\u6a29\u3068\u8cc3\u501f\u6a29\u306e\u9055\u3044\u306f\u7d30\u304b\u3044\u306e\u3067\u5272\u611b\u3057\u307e\u3059\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u571f\u5730\u3092\u8cc3\u501f\u3057\u3066\u3001\u305d\u306e\u571f\u5730\u306e\u4e0a\u306b\u5efa\u7269\u3092\u5efa\u3066\u3066\u4f7f\u7528\u3059\u308b\u6a29\u5229\u300d\u304c\u3001\u501f\u5730\u6a29\u3067\u3059\u3002<\/p>\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u501f\u5730\u6a29\u306b\u306f\u3001<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u5bfe\u4fa1\uff08\u5730\u4ee3\uff09\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u3053\u3068\uff08\uff1d\u8cc3\u8cb8\u501f\uff09<\/li>\n<li>\u5efa\u7269\u3092\u6240\u6709\u3059\u308b\u76ee\u7684\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<p>\u306e2\u70b9\u304c\u542b\u307e\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u571f\u5730\u306e\u8cb8\u3057\u501f\u308a\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5730\u4ee3\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u3001\u501f\u4e3b\u304c\u5efa\u7269\u3092\u5efa\u3066\u305a\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u501f\u5730\u6a29\u306f\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u571f\u5730\u306f\u8cb8\u5b85\u5730\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u571f\u5730\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3076\u3068\u3001\u501f\u4e3b\u304c\u501f\u5730\u6a29\u3092\u6301\u3064\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u571f\u5730\u306e\u6240\u6709\u6a29\u306f\u3001\u8cb8\u4e3b\uff08\u5730\u4e3b\uff09\u306e\u307e\u307e\u3067\u3059\u3002\u501f\u5730\u6a29\u3068\u3001\u6240\u6709\u6a29\u304c\u5206\u96e2\u3059\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u501f\u5730\u6a29\u306e\u4ed8\u3044\u305f\u571f\u5730\u306e\u8cb8\u4e3b\u306f\u300c\u501f\u5730\u6a29\u8a2d\u5b9a\u8005\u300d\u3001\u501f\u4e3b\u306f\u300c\u501f\u5730\u6a29\u8005\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u6240\u6709\u8005\u3068\u501f\u5730\u6a29\u8005\u304c\u7570\u306a\u308b\u571f\u5730\uff08\u501f\u5730\u6a29\u4ed8\u304d\u306e\u571f\u5730\uff09\u306e\u3053\u3068\u3092\u300c\u5e95\u5730\uff08\u305d\u3053\u3061\uff09\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u571f\u5730\u306e\u6240\u6709\u6a29\uff08\u5730\u4e3b\u304c\u6301\u3064\uff09\uff1d\u501f\u5730\u6a29\uff08\u501f\u4e3b\u304c\u6301\u3064\uff09\uff0b\u5e95\u5730\u6a29\uff08\u5730\u4e3b\u304c\u6301\u3064\uff09<br \/>\n    \u5e95\u5730\u6a29\uff1d\u6240\u6709\u6a29\uff0d\u501f\u5730\u6a29\n<\/div>\n<h3><span id=\"3-2\">3-2.\u501f\u5730\u6a29\u306e\u3042\u308b\u571f\u5730\u306b\u304a\u3051\u308b\u300c\u6a29\u5229\u91d1\u300d\u3068\u300c\u5730\u4ee3\u300d<\/span><\/h3>\n<p>\u501f\u5730\u6a29\u8005\u306f\u3001\u501f\u5730\u501f\u5bb6\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u501f\u5730\u6a29\u306e\u4fdd\u8b77\u3092\u53d7\u3051\u307e\u3059\u3002\u501f\u5730\u6a29\u306b\u3082\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u666e\u901a\u501f\u5730\u6a29\u300d\u306e\u5834\u5408\u306f\u3001\u975e\u5e38\u306b\u5f37\u3044\u6a29\u5229\u304c\u3042\u308a\u3001\u5efa\u7269\u304c\u3042\u308b\u9650\u308a\u3001\u539f\u5247\u7684\u306b\u306f\u8cb8\u4e3b\u306e\u307b\u3046\u304b\u3089\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u8cb8\u4e3b\u304c\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u5951\u7d04\u306e\u66f4\u65b0\u3092\u62d2\u3080\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001\u501f\u4e3b\u304c\u6b7b\u4ea1\u3057\u3066\u3082\u3001\u76f8\u7d9a\u4eba\u306b\u501f\u5730\u6a29\u304c\u76f8\u7d9a\u3055\u308c\u3001\u5951\u7d04\u306f\u7d99\u7d9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4e00\u5ea6\u501f\u5730\u6a29\u5951\u7d04\u3092\u7d50\u3076\u3068\u3001\u3088\u307b\u3069\u306e\u3053\u3068\u304c\u306a\u3044\u9650\u308a\u3001\u305d\u306e\u571f\u5730\u306f\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u81ea\u5206\u3067\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u304f\u306a\u308b\u306e\u3067\u3059\u3002\u307e\u305f\u3001\u501f\u5730\u6a29\u4ed8\u304d\u306e\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u4eba\u3082\u540c\u69d8\u306e\u5236\u9650\u3092\u53d7\u3051\u308b\u306e\u3067\u3001\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u3055\u308c\u305f\u571f\u5730\u306f\u58f2\u5374\u3082\u56f0\u96e3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u501f\u5730\u6a29\u306b\u306f\u5f37\u3044\u6a29\u5229\u304c\u4fdd\u8a3c\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u501f\u5730\u6a29\u5951\u7d04\u3092\u7d50\u3076\u5834\u5408\u3001\u901a\u5e38\u306f\u501f\u5730\u6a29\u3092\u53d6\u5f97\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u591a\u984d\u306e\u300c\u6a29\u5229\u91d1\u300d\u304c\u4e00\u6642\u91d1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6a29\u5229\u91d1\u306e\u984d\u306f\u5730\u57df\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e60\uff5e90\uff05\u7a0b\u5ea6\u3068\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u305d\u306e\u571f\u5730\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u652f\u6255\u3044\u984d\u306b\u8fd1\u3044\u4fa1\u683c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\u571f\u5730\u304c\u300c\u501f\u5730\u6a29\u300d\u90e8\u5206\u3068\u300c\u5e95\u5730\u300d\u6a29\u90e8\u5206\u306e2\u3064\u306b\u308f\u3051\u3089\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u501f\u5730\u6a29\u3092\u5f97\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u5951\u7d04\u6642\u306b\u6a29\u5229\u91d1\u306e\u652f\u6255\u3044\u304c\u3042\u308a\u3001\u5e95\u5730\u3092\u5229\u7528\u3057\u7d9a\u3051\u308b\u3053\u3068\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u6708\u6255\u3044\u3084\u5e74\u6255\u3044\u306e\u300c\u5730\u4ee3\u300d\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u25bc\u501f\u5730\u6a29\u5951\u7d04\u3068\u305d\u306e\u5bfe\u4fa1<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/589_1.png\" alt=\"\u25bc\u501f\u5730\u6a29\u5951\u7d04\u3068\u305d\u306e\u5bfe\u4fa1\" width=\"600\" height=\"229\" class=\"alignnone size-full wp-image-6581\" \/><\/p>\n<h4><span id=\"3-2-1\">3-2-1.\u300c\u901a\u5e38\u306e\u6a29\u5229\u91d1\u300d\u3068\u300c\u901a\u5e38\u306e\u5730\u4ee3\u300d<\/span><\/h4>\n<p>\u571f\u5730\u306e\u8cc3\u8cb8\u501f\u306f\u79c1\u7684\u306a\u53d6\u5f15\u5951\u7d04\u3067\u3059\u304b\u3089\u3001\u6a29\u5229\u91d1\u3084\u5730\u4ee3\u306f\u3001\u4e21\u8005\u306e\u5408\u610f\u304c\u3042\u308c\u3070\u3044\u304f\u3089\u306b\u8a2d\u5b9a\u3057\u3066\u3082\u304b\u307e\u3044\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6975\u7aef\u306b\u3044\u3048\u3070\u3001\u300c\u6a29\u5229\u91d1\u3082\u5730\u4ee3\u30821\u5186\u3067\u3059\u300d\u3068\u3044\u3046\u5951\u7d04\u3060\u3063\u305f\u3089\u3001\u5b9f\u8cea\u7684\u306b\u306f\u3001\u7121\u511f\u3067\u8cb8\u3057\u3066\u3044\u308b\u306e\u3068\u5909\u308f\u3089\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u3064\u307e\u308a\u3001\u5f62\u5f0f\u7684\u306b\u306f\u8cc3\u8cb8\u501f\u3067\u3082\u3001\u5b9f\u8cea\u7684\u306b\u306f\u4f7f\u7528\u8cb8\u501f\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u8cc3\u8cb8\u501f\u304b\u3001\u4f7f\u7528\u8cb8\u501f\u304b\u306b\u3088\u3063\u3066\u3001\u5f8c\u306b\u8ff0\u3079\u308b\u8cb8\u5b85\u5730\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u81ea\u7528\u5730\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u304c\u5909\u308f\u308a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3082\u5909\u308f\u308b\u305f\u3081\u3001\u3069\u3063\u3061\u3067\u3082\u3044\u3044\u3068\u3044\u3046\u308f\u3051\u306b\u306f\u3044\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u6a29\u5229\u91d1\u3001\u5730\u4ee3\u306e\u76ee\u5b89\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u304c\u300c\u901a\u5e38\u306e\u6a29\u5229\u91d1\u300d\u300c\u901a\u5e38\u306e\u5730\u4ee3\u300d\u3067\u3059\u3002\u901a\u5e38\u306e\u6a29\u5229\u91d1\u3068\u901a\u5e38\u306e\u5730\u4ee3\u3088\u308a\u3082\u5927\u5e45\u306b\u5c11\u306a\u3044\u6a29\u5229\u91d1\u3001\u5730\u4ee3\u3057\u304b\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u8cc3\u8cb8\u501f\u3067\u3042\u308b\u3053\u3068\u304c\u5426\u8a8d\u3055\u308c\u3001\u81ea\u7528\u5730\u8a55\u4fa1\u3068\u306a\u308b\u6050\u308c\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\n            \u901a\u5e38\u306e\u6a29\u5229\u91d1\uff1a\u571f\u5730\u306e\u6642\u4fa1\u00d7\u501f\u5730\u6a29\u5272\u5408\uff08\u203b\uff09<br \/>\n            \uff08\u203b\u3000\u501f\u5730\u6a29\u5272\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u3067\u8aac\u660e\u3057\u307e\u3059\u304c\u3001\u571f\u5730\u8def\u7dda\u4fa1\u306e30\uff5e90\uff05\u307e\u3067\u306e\u8a2d\u5b9a\u304c\u3042\u308a\u307e\u3059\uff09\n        <\/li>\n<li>\n            \u901a\u5e38\u306e\u5730\u4ee3\uff1a\uff1d\u571f\u5730\u306e\u4fa1\u984d\uff08\u203b\uff09\u00d7\uff081\uff0d\u501f\u5730\u6a29\u5272\u5408\uff09\u00d76\uff05<br \/>\n            \uff08\u203b\u3000\u571f\u5730\u306e\u4fa1\u984d\u306b\u306f\u3001\u904e\u53bb3\u5e74\u9593\u306e\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u304c\u7528\u3044\u3089\u308c\u307e\u3059\uff09\n        <\/li>\n<\/ul>\n<\/div>\n<h3><span id=\"3-3\">3-3.\u501f\u5730\u6a29\u306e\u7a2e\u985e<\/span><\/h3>\n<p>\u73fe\u5728\u306e\u501f\u5730\u501f\u5bb6\u6cd5\u306f\u30011992\u5e74\u306b\u4ee5\u524d\u306e\u501f\u5730\u6cd5\u304b\u3089\u6539\u6b63\u3055\u308c\u3066\u65bd\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u65e7\u501f\u5730\u6cd5\u306b\u3064\u3044\u3066\u306f\u8aac\u660e\u3057\u307e\u305b\u3093\u304c\u3001\u501f\u5730\u501f\u5bb6\u6cd5\u306b\u306a\u3063\u3066\u3001\u5927\u304d\u304f\u5909\u308f\u3063\u305f\u306e\u304c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u501f\u5730\u6a29\u306f\u3001\u66f4\u65b0\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u300c\u666e\u901a\u501f\u5730\u6a29\u300d\u3068\u300c\u5b9a\u671f\u501f\u5730\u6a29\u300d\u306b\u308f\u3051\u3089\u308c\u307e\u3059\u3002\u666e\u901a\u501f\u5730\u6a29\u306e\u5b58\u7d9a\u671f\u9593\u306f30\u5e74\u3067\u3001\u671f\u9593\u6e80\u4e86\u5f8c\u306e\u66f4\u65b0\u304c\u53ef\u80fd\u3067\u3059\u3002\u501f\u4e3b\u304c\u66f4\u65b0\u3092\u5e0c\u671b\u3057\u305f\u5834\u5408\u3001\u5730\u4e3b\u306f\u6b63\u5f53\u306a\u4e8b\u7531\u306a\u304f\u62d2\u7d76\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u66f4\u65b0\u5f8c\u306e\u5b58\u7d9a\u671f\u9593\u306f1\u56de\u76ee\u304c20\u5e74\u30012\u56de\u76ee\u4ee5\u964d\u306f10\u5e74\u3067\u3059\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=403AC0000000090#Mp-At_3\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u501f\u5730\u501f\u5bb6\u6cd5\u7b2c3\u6761\uff5e\u7b2c5\u6761<\/a>\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306f\u5951\u7d04\u671f\u9593\u304c\u6e80\u4e86\u5f8c\u3059\u308b\u3068\u5fc5\u305a\u5951\u7d04\u304c\u7d42\u4e86\u3057\u3066\u3001\u571f\u5730\u3092\u66f4\u5730\u306b\u3057\u3066\u501f\u4e3b\u306b\u8fd4\u9084\u3059\u308b\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u305d\u306e\u5206\u3001\u5b58\u7d9a\u671f\u9593\u306f50\u5e74\u3068\u9577\u3081\u3067\u3059\uff08\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u4f8b\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4e00\u5ea6\u5951\u7d04\u3092\u7d50\u3076\u3068\u8fd4\u9084\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u56f0\u96e3\u306a\u666e\u901a\u501f\u5730\u6a29\u5951\u7d04\u3068\u9055\u3063\u3066\u3001\u5fc5\u305a\u571f\u5730\u3092\u8fd4\u3057\u3066\u3082\u3089\u3048\u308b\u306e\u304c\u5b9a\u671f\u501f\u5730\u6a29\u5951\u7d04\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306b\u306f\u3001\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u4ee5\u5916\u306b\u3001\u300c\u4e8b\u696d\u7528\u5b9a\u671f\u501f\u5730\u6a29\u300d\u3001\u300c\u5efa\u7269\u8b72\u6e21\u7279\u7d04\u4ed8\u304d\u501f\u5730\u6a29\u300d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u8aac\u660e\u306f\u5272\u611b\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u666e\u901a\u501f\u5730\u6a29\u3068\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29\u306e\u9055\u3044\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<table class=\"decoration-table\">\n<tr>\n<th><\/th>\n<th>\u666e\u901a\u501f\u5730\u6a29<\/th>\n<th>\u4e00\u822c\u5b9a\u671f\u501f\u5730\u6a29<\/th>\n<\/tr>\n<tr>\n<th>\u5b58\u7d9a\u671f\u9593<\/th>\n<td>30\u5e74\u4ee5\u4e0a<\/td>\n<td>50\u5e74\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<th>\u5229\u7528\u76ee\u7684<\/th>\n<td>\u4efb\u610f<\/td>\n<td>\u4efb\u610f<\/td>\n<\/tr>\n<tr>\n<th>\u5951\u7d04\u306e\u5f62\u5f0f<\/th>\n<td>\u4efb\u610f<\/td>\n<td>\u516c\u6b63\u8a3c\u66f8\u306a\u3069\u306e\u66f8\u9762<\/td>\n<\/tr>\n<tr>\n<th>\u5951\u7d04\u306e\u66f4\u65b0<\/th>\n<td>\u3042\u308a<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th>\u66f4\u65b0\u5f8c\u306e\u5951\u7d04\u671f\u9593<\/th>\n<td>\n            1\u56de\u76ee\uff1a20\u5e74<br \/>\n            2\u56de\u76ee\u4ee5\u964d\uff1a10\u5e74\n        <\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<th>\u5951\u7d04\u306e\u7d42\u4e86<\/th>\n<td>\u501f\u4e3b\u304c\u66f4\u65b0\u3092\u5e0c\u671b\u3057\u306a\u3044\u5834\u5408<\/td>\n<td>\u671f\u9593\u6e80\u4e86<\/td>\n<\/tr>\n<tr>\n<th>\u571f\u5730\u306e\u8fd4\u9084<\/th>\n<td>\u8fd4\u9084\u3055\u308c\u306a\u3044\u5834\u5408\u3082\u3042\u308a<\/td>\n<td>\u501f\u4e3b\u304c\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3066\u8fd4\u9084<\/td>\n<\/tr>\n<\/table>\n<h2><span id=\"4\">4.\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u81ea\u7528\u5730\u8a55\u4fa1\u306b\u6bd4\u3079\u3066\u3069\u306e\u7a0b\u5ea6\u4f4e\u304f\u306a\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u57fa\u672c\u3068\u306a\u308b\u81ea\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h3>\n<p>\u8cb8\u5b85\u5730\u3084\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3001\u81ea\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u57fa\u6e96\u3068\u3057\u3066\u304a\u3053\u306a\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3001\u300c\u8def\u7dda\u4fa1\u65b9\u5f0f\u300d\u300c\u307e\u305f\u306f\u500d\u7387\u65b9\u5f0f\u300d\u306e\u3044\u305a\u308c\u304b\u3067\u304a\u3053\u306a\u3044\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u306f\u3001\u516c\u7684\u306a\u8a55\u4fa1\u984d\u3067\u3042\u308b\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u57fa\u6e96\u3068\u3057\u305f\u8def\u7dda\u4fa1\u65b9\u5f0f\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u8def\u7dda\u4fa1\u306e\u4ed8\u3044\u3066\u3044\u306a\u3044\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u500d\u7387\u65b9\u5f0f\u3092\u9069\u7528\u3059\u308b\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n<h4><span id=\"4-1-1\">4-1-1.\u8def\u7dda\u4fa1\u65b9\u5f0f\u306e\u57fa\u672c<\/span><\/h4>\n<p>\u8def\u7dda\u4fa1\u65b9\u5f0f\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tr>\n<th>\u8def\u7dda\u4fa1\u65b9\u5f0f<\/th>\n<td>\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u00d7\u5404\u7a2e\u88dc\u6b63\u7387\u00d7\u9762\u7a4d<\/td>\n<\/tr>\n<\/table>\n<p>\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306f\u3001\u8def\u7dda\u4fa1\u56f3\u3068\u3044\u3046\u5730\u56f3\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.rosenka.nta.go.jp\/index.htm\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u300d<\/p>\n<p>\u5404\u7a2e\u88dc\u6b63\u7387\u3068\u306f\u3001\u571f\u5730\u306e\u5f62\u72b6\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u4e57\u7387\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u571f\u5730\u306e\u9593\u53e3\u304c\u5e83\u3044\u9577\u65b9\u5f62\u306e\u571f\u5730\u3068\u3001\u9593\u53e3\u304c\u72ed\u304f\u5965\u884c\u304d\u304c\u9577\u3044\u571f\u5730\u3084\u4e09\u89d2\u5f62\u306a\u3069\u571f\u5730\u3067\u306f\u3001\u5229\u7528\u306e\u3057\u3084\u3059\u3055\u306b\u9055\u3044\u304c\u51fa\u308b\u305f\u3081\u3001\u540c\u3058\u9762\u7a4d\u3067\u3082\u8a55\u4fa1\u306f\u540c\u3058\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u571f\u5730\u306e\u5229\u7528\u3057\u3084\u3059\u3055\u306b\u3088\u308b\u8a55\u4fa1\u3092\u8abf\u6574\u3059\u308b\u306e\u304c\u5404\u7a2e\u88dc\u6b63\u7387\u306e\u5f79\u5272\u3067\u3059\u3002\u5404\u7a2e\u88dc\u6b63\u7387\u3082\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/pdf\/1470-5-4n.pdf\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u7387\u8868\uff08\u5e73\u621031 \u5e74\uff11\u6708\u5206\u4ee5\u964d\u7528\uff09<\/a>\u300d<\/p>\n<h4><span id=\"4-1-2\">4-1-2.\u500d\u7387\u65b9\u5f0f\u306e\u57fa\u672c<\/span><\/h4>\n<p>\u500d\u7387\u65b9\u5f0f\u306f\u3001\u500d\u7387\u65b9\u5f0f\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<th>\u500d\u7387\u65b9\u5f0f<\/th>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<\/td>\n<\/table>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u6bce\u5e74\u3001\u5e02\u533a\u753a\u6751\u5f79\u6240\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u7d0d\u7a0e\u901a\u77e5\u66f8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u4f7f\u7528\u3059\u308b\u8a55\u4fa1\u984d\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5e74\u306e\u5206\u3067\u3059\u3002\u500d\u7387\u306f\u3001\u4e0a\u8a18\u306e\u56fd\u7a0e\u5e81\u300c\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-2\">4-2.\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h3>\n<p>\u501f\u5730\u6a29\u306e\u76ee\u7684\u3067\u3042\u308b\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u4e0b\u306e\u7b97\u5f0f\u306e\u3088\u3046\u306b\u3001\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\u304b\u3089\u501f\u5730\u6a29\u5206\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u25bc\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<br \/>\n    \u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u8a55\u4fa1\u984d\uff0d\uff08\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u00d7\u501f\u5730\u6a29\u5272\u5408\uff09\n<\/div>\n<p>\u501f\u5730\u6a29\u5206\u3092\u5dee\u3057\u5f15\u304f\u5272\u5408\u3067\u3042\u308b\u300c\u501f\u5730\u6a29\u5272\u5408\u300d\u306f\u3001\u8def\u7dda\u4fa1\u56f3\u65b9\u5f0f\u306e\u5834\u5408\u3001\u8def\u7dda\u4fa1\u306e\u53f3\u5074\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bA\uff5eG\u307e\u3067\u306e\u8a18\u53f7\u306b\u3088\u308a\u308f\u304b\u308a\u307e\u3059\u3002\u8def\u7dda\u4fa1\u56f3\u306b\u300c1450C\u300d\u3068\u3042\u308c\u3070\u3001\u300c1450\u300d\u304c\u8def\u7dda\u4fa1\u3067\u300cC\u300d\u304c\u501f\u5730\u6a29\u5272\u5408\uff0870\uff05\uff09\u3067\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/chester-souzoku.com\/declaration_new\/rent-land-5455\" style=\"margin-bottom: 0px;\"><p>\n        <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/589_2.png\" alt=\"\" width=\"567\" height=\"372\" class=\"alignnone size-full wp-image-6582\" \/><br \/>\n    <\/blockquote><figcaption>\n        \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/chester-souzoku.com\/declaration_new\/rent-land-5455\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5\u3092\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u5fb9\u5e95\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059<\/a><\/cite><br \/>\n    <\/figcaption><\/figure>\n<div class=\"attention a-2\">\n    A\uff1a90\uff05<br \/>\n    B\uff1a80\uff05<br \/>\n    C\uff1a70\uff05<br \/>\n    D\uff1a60\uff05<br \/>\n    E\uff1a50\uff05<br \/>\n    F\uff1a40\uff05<br \/>\n    G\uff1a30\uff05\n<\/div>\n<p>\u307e\u305f\u3001\u500d\u7387\u65b9\u5f0f\u306e\u5834\u5408\u306f\u3001\u500d\u7387\u8868\u306b\u501f\u5730\u6a29\u5272\u5408\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/chester-souzoku.com\/declaration_new\/rent-land-5455\" style=\"margin-bottom: 0px;\"><p>\n        <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/589_3.png\" alt=\"\" width=\"567\" height=\"393\" class=\"alignnone size-full wp-image-6583\" \/><br \/>\n    <\/blockquote><figcaption>\n        \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/chester-souzoku.com\/declaration_new\/rent-land-5455\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5\u3092\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u5fb9\u5e95\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059<\/a><\/cite><br \/>\n    <\/figcaption><\/figure>\n<p>\u306a\u304a\u3001\u8def\u7dda\u4fa1\u56f3\u3001\u500d\u7387\u8868\u306b\u501f\u5730\u6a29\u5272\u5408\u306e\u8868\u8a18\u304c\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u300c\u501f\u5730\u6a29\u306e\u53d6\u5f15\u6163\u884c\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5730\u57df\u300d\u3067\u3059\u3002<\/p>\n<h3><span id=\"4-3\">4-3.\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b<\/span><\/h3>\n<p>\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u8a66\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u8def\u7dda\u4fa1\u56f3\u3067\u300c500D\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8def\u7dda\u306b\u9762\u3057\u3066\u304a\u308a\uff081\u33a1\u3042\u305f\u308a50\u4e07\u5186\u3001\u501f\u5730\u6a29\u5272\u540860\uff05\uff09\u3001\u9762\u7a4d300\u33a1\u306e\u5b85\u5730\u3060\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u3068\u8cb8\u5b85\u5730\u8a55\u4fa1\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff08\u5404\u7a2e\u88dc\u6b63\u306f\u306a\u3044\u3082\u306e\u3068\u4eee\u5b9a\u3057\u307e\u3059\uff09\u3002<\/p>\n<div class=\"attention a-2\">\n    \u81ea\u7528\u5730\u8a55\u4fa1\u984d\uff1a50\u4e07\u5186\u00d7300\u33a1\uff1d1\u51045,000\u4e07\u5186<br \/>\n    \u8cb8\u5b85\u5730\u8a55\u4fa1\u984d\uff1a1\u51045,000\u4e07\u5186\uff0d\uff081\u51045,000\u4e07\u5186\u00d760\uff05\uff09\uff1d6,000\u4e07\u5186\n<\/div>\n<p>\u81ea\u7528\u5730\u306e40\uff05\u3067\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u8cb8\u5b85\u5730\u306f\u5927\u5e45\u306a\u8a55\u4fa1\u6e1b\u306b\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-4\">4-4.\u501f\u5730\u6a29\u306e\u53d6\u5f15\u6163\u884c\u304c\u306a\u3044\u5730\u57df\u306e\u5834\u5408<\/span><\/h3>\n<p>\u8def\u7dda\u4fa1\u56f3\u3001\u500d\u7387\u8868\u306b\u501f\u5730\u6a29\u5272\u5408\u306e\u8868\u8a18\u304c\u306a\u3044\u3001\u501f\u5730\u6a29\u306e\u53d6\u5f15\u6163\u884c\u304c\u306a\u3044\u5730\u57df\u306e\u5834\u5408\u3001\u8cb8\u5b85\u5730\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306e\u501f\u5730\u6a29\u5272\u5408\u309220%\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u306e80%\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u25bc\u501f\u5730\u6a29\u306e\u53d6\u5f15\u6163\u884c\u304c\u306a\u3044\u5730\u57df\u306e\u5834\u5408<br \/>\n    \u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\u00d7\uff081\uff0d\u501f\u5730\u6a29\u5272\u540820%\uff09\uff1d\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\u00d780%\n<\/div>\n<p>\u6a29\u5229\u91d1\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u501f\u5730\u6a29\u306e\u4fa1\u5024\u304c\u30bc\u30ed\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u81ea\u7528\u5730\u8a55\u4fa1\u3068\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u501f\u4e3b\u304c\u5b85\u5730\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u5b9f\u614b\u304c\u8003\u616e\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h3><span id=\"4-5\">4-5.\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u6a29\u5229\u91d1\u306e\u652f\u6255\u3044\u304c\u306a\u3044\u5834\u5408\u3001\u500b\u4eba\u9593\u306e\u571f\u5730\u306e\u8cc3\u8cb8\u501f\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u901a\u5e38\u306e\u5730\u4ee3\u300d\u3088\u308a\u3082\u9ad8\u984d\u306a\u5730\u4ee3\u304c\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"4-5-1\">4-5-1.\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u3068\u306f<\/span><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u89aa\u304c\u6240\u6709\u3059\u308b\u571f\u5730\u306e\u4e00\u90e8\u3092\u5b50\u304c\u501f\u308a\u3066\u3001\u305d\u306e\u571f\u5730\u4e0a\u306b\u5b50\u304c\u81ea\u5206\u306e\u4f4f\u5c45\u3092\u5efa\u3066\u3066\u4f4f\u3093\u3067\u3044\u308b\u306a\u3069\u3001\u89aa\u65cf\u9593\u3067\u571f\u5730\u306e\u8cb8\u3057\u501f\u308a\u304c\u304a\u3053\u306a\u308f\u308c\u308b\u3053\u3068\u3082\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u89aa\u65cf\u9593\u306e\u5834\u5408\u3001\u6a29\u5229\u91d1\u306e\u652f\u6255\u3044\u306f\u3057\u306a\u3044\u3053\u3068\u304c\u666e\u901a\u3067\u3059\u3002\u305d\u306e\u4ee3\u308f\u308a\u306b\u3001\u5730\u4ee3\u306b\u6a29\u5229\u91d1\u90e8\u5206\u3092\u30d7\u30e9\u30b9\u3057\u3066\u3001\u300c\u901a\u5e38\u306e\u5730\u4ee3\u300d\u3088\u308a\u3082\u9ad8\u984d\u306a\u5730\u4ee3\u3092\u652f\u6255\u3046\u306e\u304c\u59a5\u5f53\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6a29\u5229\u91d1\u90e8\u5206\u3082\u30d7\u30e9\u30b9\u3057\u305f\u5730\u4ee3\u306e\u3053\u3068\u3092\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/589_4.png\" alt=\"\" width=\"600\" height=\"261\" class=\"alignnone size-full wp-image-6584\" \/><\/p>\n<p>\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u306e\u76ee\u5b89\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u76f8\u5f53\u306e\u5730\u4ee3\uff1d\u571f\u5730\u306e\u4fa1\u984d\uff08\u203b\uff09\u00d76\uff05<br \/>\n    \uff08\u203b\u3000\u571f\u5730\u306e\u4fa1\u984d\u306b\u306f\u3001\u904e\u53bb3\u5e74\u9593\u306e\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u304c\u7528\u3044\u3089\u308c\u307e\u3059\uff09\n<\/div>\n<h4><span id=\"4-5-2\">4-5-2.\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h4>\n<p>\u76f8\u5f53\u306e\u5730\u4ee3\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u81ea\u7528\u5730\u8a55\u4fa1\u306e80\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u25bc\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5834\u5408<br \/>\n    \u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\u00d780%\n<\/div>\n<h4><span id=\"4-5-3\">4-5-3.\u300c\u901a\u5e38\u306e\u5730\u4ee3\u300d\u8d85\u3067\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u672a\u6e80\u306e\u91d1\u984d\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h4>\n<p>\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5730\u4ee3\u306e\u984d\u304c\u300c\u901a\u5e38\u306e\u5730\u4ee3\u300d\u3092\u8d85\u3048\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u3001\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u25bc\u300c\u901a\u5e38\u306e\u5730\u4ee3\u300d\u8d85\u3067\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u300d\u672a\u6e80\u306e\u91d1\u984d\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p>    \u2460\u2461\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u307b\u3046\u306e\u91d1\u984d\u3068\u3059\u308b<\/p>\n<p>    \u2460\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\uff0d\u501f\u5730\u6a29\u306e\u8a55\u4fa1\u984d\uff08\u203b\uff09<br \/>\n    \uff08\u203b\uff09\u501f\u5730\u6a29\u306e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\u00d7\uff5b\u501f\u5730\u6a29\u5272\u5408\u00d7\uff081\uff0d\uff08\u5b9f\u969b\u306e\u5730\u4ee3\uff0d\u901a\u5e38\u306e\u5730\u4ee3\uff09\u00f7\uff08\u76f8\u5f53\u306e\u5730\u4ee3\uff0d\u901a\u5e38\u306e\u5730\u4ee3\uff09\uff09\uff5d<\/p>\n<p>    \u2461\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\u00d780%\n<\/div>\n<h3><span id=\"4-6\">4-6.\u500b\u4eba\u304c\u6cd5\u4eba\u306b\u571f\u5730\u3092\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h3>\n<p>\u30aa\u30fc\u30ca\u30fc\u793e\u9577\u304c\u81ea\u5206\u306e\u6240\u6709\u3059\u308b\u571f\u5730\u3092\u81ea\u5206\u306e\u4f1a\u793e\u306b\u8cb8\u3059\u5834\u5408\u306a\u3069\u3001\u500b\u4eba\u304c\u3001\u6cd5\u4eba\uff08\u4f1a\u793e\uff09\u3092\u76f8\u624b\u306b\u571f\u5730\u3092\u8cb8\u3059\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u901a\u5e38\u306e\u6a29\u5229\u91d1\u3068\u901a\u5e38\u306e\u5730\u4ee3\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308c\u3070\u3001\u500b\u4eba\u306e\u5834\u5408\u3068\u540c\u3058\u304f\u3001\u8cb8\u5b85\u5730\u3068\u3057\u3066\u306e\u8a55\u4fa1\uff08\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u00d7\uff081\uff0d\u501f\u5730\u6a29\u5272\u5408\uff09\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7121\u511f\u307e\u305f\u306f\u975e\u5e38\u306b\u4f4e\u984d\u306e\u6a29\u5229\u91d1\u30fb\u5730\u4ee3\u3067\u8cb8\u3057\u501f\u308a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u501f\u5730\u6a29\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u3001\u500b\u4eba\u9593\u306e\u8cb8\u3057\u501f\u308a\u3067\u306f\u5b58\u5728\u3057\u306a\u3044\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u7c21\u5358\u306b\u3044\u3048\u3070\u3001\u300c\u500b\u4eba\u304c\u6cd5\u4eba\u306b\u501f\u5730\u6a29\u3092\u30bf\u30c0\u3067\u8b72\u3063\u305f\u300d\u3068\u898b\u306a\u3059\uff08\u8a8d\u5b9a\u3059\u308b\uff09\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u6cd5\u4eba\u304c\u30bf\u30c0\u3067\u3082\u306e\u3092\u3082\u3089\u3046\u3068\u3001\u5229\u76ca\uff08\u76ca\u91d1\uff09\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8ab2\u7a0e\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6cd5\u4eba\u304c\u7a0e\u52d9\u7f72\u306b\u300c\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3068\u547c\u3070\u308c\u308b\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5c4a\u51fa\u304c\u53d7\u7406\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u501f\u5730\u6a29\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u306f\u3001\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u25bc\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u3078\u306e\u8cb8\u4ed8\u3067\u300c\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\n            \u901a\u5e38\u306e\u5730\u4ee3\u7a0b\u5ea6\u306e\u5730\u4ee3\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5834\u5408<br \/>\n            \u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\u00d780%\n        <\/li>\n<li>\n            \u56fa\u5b9a\u8cc7\u7523\u7a0e\u4ee5\u4e0b\u306e\u5730\u4ee3\u3057\u304b\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408<br \/>\n            \u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u306e\u8a55\u4fa1\u984d\n        <\/p>\n<\/ul>\n<\/div>\n<h2><span id=\"5\">5.\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h2>\n<p>\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u8a55\u4fa1\u984d\uff0d\uff08\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u00d7\u501f\u5730\u6a29\u5272\u5408\u00d7\u501f\u5bb6\u6a29\u5272\u5408\u00d7\u8cc3\u8cb8\u5272\u5408\uff09\n<\/div>\n<p>\u300c\u501f\u5bb6\u6a29\u5272\u5408\u300d\u3068\u306f\u3001\u501f\u5bb6\u4eba\uff08\u5bb6\u306e\u501f\u4e3b\uff09\u306e\u6a29\u5229\u90e8\u5206\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3067\u3059\u3002\u73fe\u5728\u3067\u306f\u3001\u5168\u56fd\u5171\u901a\u306730%\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u8cc3\u8cb8\u5272\u5408\u300d\u306f\u3001\u305d\u306e\u7269\u4ef6\u306e\u5168\u5e8a\u9762\u7a4d\u306b\u5bfe\u3059\u308b\u8cc3\u8cb8\u3057\u3066\u3044\u308b\uff08\u5165\u5c45\u8005\u304c\u3044\u308b\uff09\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u3067\u3059\u3002\u4f8b\u3048\u3070\u300110\u5ba4\u306e\u30a2\u30d1\u30fc\u30c8\u30679\u5ba4\u306b\u5165\u5c45\u8005\u304c\u3042\u308a\u30011\u5ba4\u304c\u7a7a\u5ba4\u306a\u3089\u8cc3\u8cb8\u5272\u5408\u306f90\uff05\u3067\u3059\u3002<\/p>\n<h3><span id=\"5-1\">5-1.\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b<\/span><\/h3>\n<p>\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u8a66\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u300210\u5ba4\u306e\u30a2\u30d1\u30fc\u30c8\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u8003\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n    \u3010\u8a2d\u4f8b\u3011<br \/>\n    \u571f\u5730\u306e\u81ea\u7528\u5730\u8a55\u4fa1\u984d5,000\u4e07\u5186<br \/>\n    \u501f\u5730\u6a29\u5272\u540860\uff05<br \/>\n    \u501f\u5bb6\u6a29\u5272\u540830\uff05<br \/>\n    \u8cc3\u8cb8\u5272\u540880\uff05\uff0810\u5ba4\u4e2d8\u5ba4\u306b\u5165\u5c45\uff09\n<\/div>\n<div class=\"attention a-2\">\n    \u8cb8\u5bb6\u5efa\u4ed8\u5730\u8a55\u4fa1\u984d\uff1a5,000\u4e07\u5186\uff0d\uff085,000\u4e07\u5186\u00d760\uff05\u00d730\uff05\u00d780\uff05\uff09\uff1d4,280\u4e07\u5186\n<\/div>\n<p>\u306a\u304a\u3001\u3053\u308c\u306f\u571f\u5730\u306b\u95a2\u3059\u308b\u8a55\u4fa1\u3060\u3051\u3067\u3059\u3002\u5b9f\u969b\u306b\u30a2\u30d1\u30fc\u30c8\u3092\u4fdd\u6709\u3057\u3066\u3044\u308c\u3070\u3001\u5efa\u7269\u3082\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u7a0e\u8a55\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2><span id=\"6\">6.\u8a55\u4fa1\u65b9\u6cd5\u304c\u5909\u308f\u308c\u3070\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u5909\u308f\u308b<\/span><\/h2>\n<p>\u571f\u5730\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3001\u5b9f\u52e2\u4fa1\u683c\uff08\u5b9f\u969b\u306b\u58f2\u8cb7\u3055\u308c\u308b\u969b\u306e\u4fa1\u683c\uff09\u3068\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u3001\u591a\u304b\u308c\u5c11\u306a\u304b\u308c\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u3042\u304f\u307e\u3067\u4f55\u3089\u304b\u306e\u57fa\u6e96\u306b\u3088\u308b\u300c\u8a55\u4fa1\u300d\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u8a55\u4fa1\u65b9\u6cd5\u3092\u5909\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u5909\u308f\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u984d\u3082\u5897\u6e1b\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-1\">6-1.\u81ea\u7528\u5730\u3092\u8cb8\u5b85\u5730\u3084\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306b\u3059\u308b\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u4e0b\u304c\u308b<\/span><\/h3>\n<p>\u3059\u3067\u306b\u898b\u305f\u3088\u3046\u306b\u3001\u8cb8\u5b85\u5730\u3084\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306f\u81ea\u7528\u5730\u306b\u6bd4\u3079\u3066\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u4e0b\u304c\u308a\u307e\u3059\u3002\u3082\u3057\u3001\u8907\u6570\u306e\u571f\u5730\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u66f4\u5730\u306e\u307e\u307e\u6d3b\u7528\u3057\u3066\u3044\u306a\u3044\u571f\u5730\u304c\u3042\u308b\u306e\u306a\u3089\u3001\u305d\u306e\u307e\u307e\u76f8\u7d9a\u3059\u308b\u3088\u308a\u306f\u3001\u30a2\u30d1\u30fc\u30c8\u3092\u5efa\u3066\u305f\u308a\u3001\u8cb8\u5b85\u5730\u306b\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u306f\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"6-2\">6-2.\u81ea\u7528\u5730\u3001\u8cb8\u5b85\u5730\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u6bd4\u8f03<\/span><\/h3>\n<p>\u540c\u3058\u571f\u5730\u304c\u81ea\u7528\u5730\u3001\u8cb8\u5b85\u5730\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3060\u3063\u305f\u5834\u5408\u306b\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u3069\u306e\u7a0b\u5ea6\u7570\u306a\u308b\u304b\u3001\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u81ea\u7528\u5730\u8a55\u4fa1\u984d1\u5104\u5186\u306e\u571f\u5730\u3092\u300c\uff081\uff09\u81ea\u5b85\u3092\u5efa\u3066\u3066\u4f4f\u3080\u5834\u5408\u300d\u300c\uff082\uff09\u4ed6\u4eba\u304c\u5bb6\u3092\u5efa\u3066\u3066\u4f4f\u3080\u5834\u5408\u300d\u300c\uff083\uff09\u81ea\u5206\u304c\u30a2\u30d1\u30fc\u30c8\u3092\u5efa\u3066\u3066\u7b2c\u4e09\u8005\u306b\u8cb8\u3059\u5834\u5408\u300d\u3092\u8003\u3048\u307e\u3059\u3002\u501f\u5730\u6a29\u5272\u5408\u306f60\uff05\u3001\u501f\u5bb6\u6a29\u5272\u5408\u306f30\uff05\u3068\u3057\u307e\u3059\u3002\uff083\uff09\u306e\u8cc3\u8cb8\u5272\u5408\u306f100\uff05\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u8a55\u4fa1\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tr>\n<th><\/th>\n<th>\u8a08\u7b97\u5f0f<\/th>\n<th>\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/th>\n<\/tr>\n<tr>\n<th>\u81ea\u7528\u5730\u8a55\u4fa1<\/th>\n<td><\/td>\n<td>1\u5104\u5186<\/td>\n<\/tr>\n<tr>\n<th>\u8cb8\u5b85\u5730\u8a55\u4fa1<\/th>\n<td>1\u5104\u5186-\uff081\u5104\u5186\u00d760%\uff09<\/td>\n<td>4,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>\u8cb8\u5bb6\u5efa\u4ed8\u5730\u8a55\u4fa1<\/th>\n<td>\n            1\u5104\u5186\uff0d\uff081\u5104\u5186\u00d760\uff05\u00d730\uff05\u00d7100\uff05\uff09<br \/>\n            \uff08\u8cc3\u8cb8\u5272\u5408100\uff05\u3068\u904e\u7a0b\uff09\n        <\/td>\n<td>8,200\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306f\u81ea\u7528\u5730\u306b\u6bd4\u3079\u30661,800\u4e07\u5186\u8a55\u4fa1\u3092\u6291\u3048\u3089\u308c\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u8cb8\u5b85\u5730\u306f\u81ea\u7528\u5730\u306e\u534a\u984d\u4ee5\u4e0b\u306b\u8a55\u4fa1\u304c\u4e0b\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u501f\u5730\u6a29\u5272\u5408\u306f\u5730\u57df\u306b\u3088\u3063\u3066\u6700\u9ad890\uff05\u307e\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u304b\u3089\u3001\u305d\u306e\u5272\u5408\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u3001\u8a55\u4fa1\u6e1b\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u304c\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u308b\u3067\u3057\u3087\u3046\u3002\u501f\u5730\u6a29\u5272\u5408\u306e\u9ad8\u3044\u5730\u57df\u306e\u571f\u5730\u307b\u3069\u3001\u8cb8\u5b85\u5730\u3084\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b\u3082\u3057\u3001\u501f\u5730\u6a29\u5272\u5408\u304c\u6700\u4f4e\uff0830\uff05\uff09\u5730\u57df\u306e\u571f\u5730\u306a\u3089\u3070\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u6e1b\u984d\u52b9\u679c\u306f\u76f8\u5bfe\u7684\u306b\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-3\">6-3.\u8cb8\u5b85\u5730\u3084\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306b\u3059\u308b\u3053\u3068\u306e\u6ce8\u610f\u70b9\u3084\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<p>\u6b21\u306b\u3001\u8cb8\u5b85\u5730\u3084\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306b\u3059\u308b\u3053\u3068\u306e\u6ce8\u610f\u70b9\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"6-3-1\">6-3-1.\u8cb8\u5b85\u5730\u306e\u6ce8\u610f\u70b9<\/span><\/h4>\n<p>\u8cb8\u5b85\u5730\u3068\u3057\u3066\u666e\u901a\u501f\u5730\u6a29\u304c\u4ed8\u3044\u305f\u571f\u5730\u306b\u306a\u308b\u3068\u3001\u501f\u4e3b\u304c\u66f4\u65b0\u3092\u5e0c\u671b\u3057\u306a\u304f\u306a\u308b\u307e\u3067\u534a\u6c38\u4e45\u7684\u306b\u5730\u4e3b\u306f\u81ea\u5206\u306e\u571f\u5730\u3092\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5b9f\u8cea\u4e0a\u3001\u58f2\u5374\u3082\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u8a73\u7d30\u306f\u5272\u611b\u3057\u307e\u3059\u304c\u3001\u8cb8\u5b85\u5730\u306b\u3057\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u666e\u901a\u501f\u5730\u6a29\u3067\u306f\u306a\u304f\u3001\u5b9a\u671f\u501f\u5730\u6a29\u306e\u5229\u7528\u3082\u691c\u8a0e\u3055\u308c\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4><span id=\"6-3-2\">6-3-2.\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u6ce8\u610f\u70b9<\/span><\/h4>\n<p>\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u3092\u5efa\u3066\u3066\u7b2c\u4e09\u8005\u306b\u8cb8\u3057\u51fa\u3059\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3068\u3059\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u6e1b\u984d\u3068\u3042\u308f\u305b\u3066\u3001\u5efa\u7269\u3092\u5efa\u3066\u308b\u969b\u306e\u30ed\u30fc\u30f3\u304c\u76f8\u7d9a\u3055\u308c\u308c\u3070\u3001\u50b5\u52d9\u63a7\u9664\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u6e1b\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8cc3\u8cb8\u4f4f\u5b85\u3092\u904b\u55b6\u3059\u308b\u306e\u306f\u300c\u4e0d\u52d5\u7523\u7d4c\u55b6\u300d\u306a\u306e\u3067\u3001\u60f3\u5b9a\u307b\u3069\u5165\u5c45\u8005\u304c\u5165\u3089\u306a\u3044\u306a\u3069\u306e\u7d4c\u55b6\u5931\u6557\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002\u81ea\u5206\u306e\u571f\u5730\u306b\u8cc3\u8cb8\u7269\u4ef6\u3092\u5efa\u3066\u308b\u5834\u5408\u3001\u8cc3\u8cb8\u306e\u9700\u8981\u304c\u3042\u308b\u571f\u5730\u304b\u3069\u3046\u304b\u306a\u3069\u306e\u898b\u6975\u3081\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cc3\u8cb8\u4f4f\u5b85\u7d4c\u55b6\u3082\u3001\u4e00\u5ea6\u5efa\u3066\u3066\u5165\u5c45\u8005\u304c\u5165\u3063\u3066\u3057\u307e\u3048\u3070\u3001\u7c21\u5358\u306b\u8f9e\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4eba\u304c\u3001\u300c\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u306a\u3069\u3057\u305f\u304f\u306a\u3044\u300d\u300c\u5225\u306e\u3053\u3068\u306b\u571f\u5730\u3092\u4f7f\u3044\u305f\u3044\u300d\u3068\u601d\u3063\u3066\u3082\u3001\u305d\u308c\u306f\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3069\u306e\u3088\u3046\u306b\u76f8\u7d9a\u3092\u3059\u308c\u3070\u76f8\u7d9a\u4eba\u304c\u5e78\u305b\u306b\u306a\u308b\u306e\u304b\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3060\u3051\u3067\u6c7a\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u3082\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"6-4\">6-4.\u8cb8\u5b85\u5730\u306b\u304a\u3051\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528<\/span><\/h2>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u571f\u5730\u3084\u76f8\u7d9a\u4eba\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6700\u5927\u306780\uff05\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u9069\u7528\u3067\u304d\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u5727\u7e2e\u306b\u3001\u975e\u5e38\u306b\u5927\u304d\u306a\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u9069\u7528\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u81ea\u7528\u5730\u3001\u8cb8\u5b85\u5730\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u3044\u305a\u308c\u3067\u3082\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002\u6b21\u306e\u3088\u3046\u306b\u3001\u9650\u5ea6\u9762\u7a4d\u3084\u6e1b\u984d\u5272\u5408\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table 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