{"id":4371,"date":"2018-09-26T09:00:54","date_gmt":"2018-09-26T00:00:54","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=4371"},"modified":"2024-05-16T15:38:27","modified_gmt":"2024-05-16T06:38:27","slug":"producing-green-spaces","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/producing-green-spaces-4371","title":{"rendered":"\u751f\u7523\u7dd1\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3068\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u5e02\u8857\u5730\u8fb2\u5730\u306f\u3001\u751f\u7523\u7dd1\u5730\u306e\u6307\u5b9a\u304c\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u751f\u7523\u7dd1\u5730\u3067\u3042\u308b\u5834\u5408\u3001\u4e00\u822c\u7684\u306a\u5b85\u5730\u3068\u6bd4\u8f03\u3057\u3066\u3001\u305d\u306e\u53d6\u6271\u3044\u3084\u8a55\u4fa1\u65b9\u6cd5\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u4f55\u3067\u3059\u304b\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\uff11\uff0e\u8a55\u4fa1\u306e\u65b9\u6cd5\u306e\u6982\u8981<\/a><ul><li><a href=\"#1-1\">1-1. \u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u5e02\u753a\u6751\u9577\u306b\u5bfe\u3057\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u751f\u7523\u7dd1\u5730\u306e\u5834\u5408<\/a><\/li><li><a href=\"#1-2\">1-2. \u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u5e02\u753a\u6751\u9577\u306b\u5bfe\u3057\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u751f\u7523\u7dd1\u5730\u53c8\u306f\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u751f\u7523\u7dd1\u5730\uff08\u76f8\u7d9a\u767a\u751f\u6642\uff09<\/a><\/li><\/ul><\/li><li><a href=\"#i-2\">\uff12\uff0e\u8a9e\u7fa9\u8aac\u660e<\/a><ul><li><a href=\"#2-1\">2-1.\u751f\u7523\u7dd1\u5730<\/a><\/li><li><a href=\"#2-2\">2-2. \u8cb7\u53d6\u308a\u306e\u7533\u51fa\u5236\u5ea6<\/a><\/li><li><a href=\"#2-3\">2-3. \u4e3b\u305f\u308b\u5f93\u4e8b\u8005<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\">\uff13\uff0e\u751f\u7523\u7dd1\u5730\u306e\u8a55\u4fa1\u5358\u4f4d<\/a><\/li><li><a href=\"#i-4\">\uff14\uff0e\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b<\/a><ul><li><a href=\"#4-1\">4-1. \u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u6982\u8981<\/a><\/li><li><a href=\"#4-2\">4-2. \u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u514d\u9664<\/a><\/li><li><a href=\"#4-3\">4-3. \u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/a><\/li><li><a href=\"#4-4\">4-4.\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u7b49<\/a><\/li><li><a href=\"#4-5\">4-5. \u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\">\uff11\uff0e\u8a55\u4fa1\u306e\u65b9\u6cd5\u306e\u6982\u8981<\/span><\/h2>\n<p>\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730\u304c\u751f\u7523\u7dd1\u5730\u306b\u6307\u5b9a\u3055\u308c\u308b\u3068\u3001\u544a\u793a\u306e\u65e5\u304b\u308930\u5e74\u9593\u306f\u539f\u5247\u3068\u3057\u3066\u5efa\u7bc9\u7269\u306e\u5efa\u7bc9\u3001\u5b85\u5730\u306e\u9020\u6210\u7b49\u306f\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u751f\u7523\u7dd1\u5730\u6cd58\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u751f\u7523\u7dd1\u5730\u306e\u4fa1\u984d\u306f\u3001\u884c\u70ba\u5236\u9650\u306e\u89e3\u9664\u306e\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u308b\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u5fdc\u3058\u3066\u3001\u571f\u5730\u306e\u5229\u7528\u304c\u7279\u5b9a\u3055\u308c\u308b\u5f71\u97ff\u5ea6\u309235\uff05\u3068\u3057\u3001\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u5fdc\u3058\u3001\u305d\u306e\u5f71\u97ff\u5ea6\u306b\u50be\u659c\u3092\u3064\u3051\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u306f30\u5e74\u9593\u7d4c\u904e\u3057\u305f\u5834\u5408\u306e\u307b\u304b\u3001\u305d\u306e\u751f\u7523\u7dd1\u5730\u306b\u4fc2\u308b\u8fb2\u6797\u6f01\u696d\u306e\u4e3b\u305f\u308b\u5f93\u4e8b\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306b\u3082\u3067\u304d\u308b\uff08\u751f\u7523\u7dd1\u5730\u6cd510\uff09\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4e3b\u305f\u308b\u5f93\u4e8b\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u6642\u306e\u751f\u7523\u7dd1\u5730\u306e\u4fa1\u984d\u306f\u3001\u751f\u7523\u7dd1\u5730\u3067\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306e95\uff05\u76f8\u5f53\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u751f\u7523\u7dd1\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u751f\u7523\u7dd1\u5730\u304c\u751f\u7523\u7dd1\u5730\u3067\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u4fa1\u984d\u306b\u6b21\u306e1-1.\u30841-2.\u306b\u63b2\u3052\u308b\u5272\u5408\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-1\">1-1. \u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u5e02\u753a\u6751\u9577\u306b\u5bfe\u3057\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u751f\u7523\u7dd1\u5730\u306e\u5834\u5408<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4372\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_A.jpg\" alt=\"\" width=\"641\" height=\"241\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_A.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_A-300x113.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_A-304x114.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_A-282x106.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<h3><span id=\"1-2\">1-2. \u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u5e02\u753a\u6751\u9577\u306b\u5bfe\u3057\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u751f\u7523\u7dd1\u5730\u53c8\u306f\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u751f\u7523\u7dd1\u5730\uff08\u76f8\u7d9a\u767a\u751f\u6642\uff09<\/span><\/h3>\n<p>\u63a7\u9664\u5272\u5408\uff1a100\u5206\u306e5<\/p>\n<h2><span id=\"i-2\">\uff12\uff0e\u8a9e\u7fa9\u8aac\u660e<\/span><\/h2>\n<h3><span id=\"2-1\">2-1.\u751f\u7523\u7dd1\u5730<\/span><\/h3>\n<p>\u751f\u7523\u7dd1\u5730\u306f\u3001\u9996\u90fd\u570f\u3001\u8fd1\u757f\u570f\u53ca\u3073\u4e2d\u90e8\u570f\u306e\u3044\u308f\u3086\u308b\u4e09\u5927\u90fd\u5e02\u570f\u306e\u7279\u5b9a\u5e02\u306b\u304a\u3044\u3066\u3001\u5b85\u5730\u5316\u3059\u308b\u8fb2\u5730\u3068\u4fdd\u5168\u3059\u308b\u8fb2\u5730\u3068\u306e\u533a\u5206\u306e\u660e\u78ba\u5316\u3092\u56f3\u308b\u3053\u3068\u3092\u57fa\u672c\u3068\u3057\u3001\u4fdd\u5168\u3059\u308b\u8fb2\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u751f\u7523\u7dd1\u5730\u5730\u533a\u306e\u6307\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u90fd\u5e02\u8a08\u753b\u4e0a\u306e\u4f4d\u7f6e\u4ed8\u3051\u306e\u660e\u78ba\u5316\u3092\u56f3\u308b\u305f\u3081\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e09\u5927\u90fd\u5e02\u570f\u5185\u7b49\u306b\u6240\u5728\u3059\u308b\u4e00\u5b9a\u306e\u5e02\u8857\u5316\u533a\u57df\u5185\u306e\u8fb2\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u5b85\u5730\u4e26\u307f\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u751f\u7523\u7dd1\u5730\u306f\u8fb2\u5730\u306b\u6e96\u3058\u305f\u8ab2\u7a0e\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u8fb2\u696d\u3092\u7d99\u7d9a\u3059\u308b\u8005\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u5897\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u3082\u76ee\u7684\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u8a55\u4fa1\u984d\u306f\u524d\u8a18\u306e\u3068\u304a\u308a\u5b85\u5730\u4e26\u307f\u8ab2\u7a0e\u306e\u307e\u307e\u3068\u306a\u308a\u307e\u3059\uff09\u3002<\/p>\n<p>\u5e02\u8857\u5316\u533a\u57df\u306b\u3042\u308b\u8fb2\u5730\u304c\u751f\u7523\u7dd1\u5730\u5730\u533a\u306b\u6307\u5b9a\u3055\u308c\u308b\u3068\u3001\u8fb2\u5730\u4ee5\u5916\u306e\u5229\u7528\u306f\u539f\u5247\u7684\u306b\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5730\u533a\u5185\u306b\u3042\u308b\u8fb2\u5730\u306b\u3064\u3044\u3066\u5efa\u7bc9\u7269\u306e\u65b0\u7bc9\u3001\u5b85\u5730\u9020\u6210\u306a\u3069\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u5e02\u753a\u6751\u9577\u306e\u8a31\u53ef\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u8a31\u53ef\u306f\u3001\u8fb2\u7523\u7269\u306e\u751f\u7523\u51fa\u8377\u65bd\u8a2d\u3084\u5e02\u6c11\u8fb2\u5712\u306b\u4fc2\u308b\u65bd\u8a2d\u7b49\u3092\u8a2d\u7f6e\u3059\u308b\u4ee5\u5916\u306f\u539f\u5247\u3068\u3057\u3066\u4e0b\u308a\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u751f\u7523\u7dd1\u5730\u6cd58\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4373\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_B.jpg\" alt=\"\" width=\"641\" height=\"311\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_B.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_B-300x146.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_B-304x147.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_B-282x137.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<h3><span id=\"2-2\">2-2. \u8cb7\u53d6\u308a\u306e\u7533\u51fa\u5236\u5ea6<\/span><\/h3>\n<p>\u751f\u7523\u7dd1\u5730\u306b\u306f\u300c\u8cb7\u53d6\u308a\u7533\u51fa\u300d\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u751f\u7523\u7dd1\u5730\u306b\u4fc2\u308b\u6307\u5b9a\u306e\u544a\u793a\u306e\u65e5\u304b\u308930\u5e74\u3092\u7d4c\u904e\u3057\u305f\u3068\u304d\u53c8\u306f\u305d\u306e\u544a\u793a\u5f8c\u306b\u8fb2\u6797\u6f01\u696d\u306e\u4e3b\u305f\u308b\u5f93\u4e8b\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u6709\u8005\u306f\u3001\u5e02\u753a\u6751\u306b\u5bfe\u3057\u3066\u6642\u4fa1\u3067\u8cb7\u3044\u53d6\u308b\u3079\u304d\u65e8\u306e\u7533\u51fa\u304c\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u751f\u7523\u7dd1\u5730\u6cd510\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5e02\u753a\u6751\u9577\u306f\u3001\u7279\u5225\u306e\u4e8b\u60c5\u304c\u306a\u3044\u9650\u308a\u3001\u5f53\u8a72\u751f\u7523\u7dd1\u5730\u3092\u6642\u4fa1\u3067\u8cb7\u3044\u53d6\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u305a\uff08\u540c\u6cd511\u2460\uff09\u3001\u8cb7\u53d6\u308a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5f53\u8a72\u751f\u7523\u7dd1\u5730\u306b\u304a\u3044\u3066\u8fb2\u6797\u6f01\u696d\u306b\u5f93\u4e8b\u3059\u308b\u3053\u3068\u3092\u5e0c\u671b\u3059\u308b\u8005\u304c\u3053\u308c\u3092\u53d6\u5f97\u3067\u304d\u308b\u3088\u3046\u306b\u65a1\u65cb\u3059\u308b\u3053\u3068\u306b\u52aa\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u540c\u6cd513\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u304c\u306a\u3055\u308c\u305f\u751f\u7523\u7dd1\u5730\u306b\u3064\u3044\u3066\u3001\u7533\u51fa\u306e\u65e5\u304b\u3089\u8d77\u7b97\u3057\u30663\u304b\u6708\u4ee5\u5185\u306b\u305d\u306e\u6240\u6709\u6a29\u304c\u79fb\u8ee2\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5efa\u7bc9\u7b49\u306e\u5236\u9650\u306f\u89e3\u9664\u3055\u308c\u307e\u3059\uff08\u540c\u6cd514\uff09\u3002<\/p>\n<h3><span id=\"2-3\">2-3. \u4e3b\u305f\u308b\u5f93\u4e8b\u8005<\/span><\/h3>\n<p>\u8fb2\u6797\u6f01\u696d\u306e\u4e3b\u305f\u308b\u5f93\u4e8b\u8005\u3068\u306f\u3001\u305d\u306e\u8005\u304c\u5f93\u4e8b\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u5f53\u8a72\u751f\u7523\u7dd1\u5730\u306b\u304a\u3051\u308b\u8fb2\u6797\u6f01\u696d\u7d4c\u55b6\u304c\u5ba2\u89b3\u7684\u306b\u4e0d\u53ef\u80fd\u3068\u306a\u308b\u3068\u304d\u306b\u304a\u3051\u308b\u5f53\u8a72\u8005\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u751f\u7523\u7dd1\u5730\u306e\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u304c\u3042\u3063\u305f\u65e5\u306b\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8005\u3082\u4e3b\u305f\u308b\u5f93\u4e8b\u8005\u306b\u542b\u307e\u308c\u307e\u3059\uff08\u751f\u7523\u7dd1\u5730\u6cd5\u65bd\u884c\u898f\u52472\uff09<\/p>\n<ol style=\"position: relative; margin: 0; padding: 0;\">\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">\u2460<\/span>\u4e3b\u305f\u308b\u5f93\u4e8b\u8005\u304c65\u6b73\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u8005\u304c\u751f\u7523\u7dd1\u5730\u306b\u4fc2\u308b\u8fb2\u6797\u6f01\u696d\u306e\u696d\u52d9\u306b\uff11\u5e74\u9593\u306b\u5f93\u4e8b\u3057\u305f\u65e5\u6570\u306e\uff18\u5272\u4ee5\u4e0a\u5f93\u4e8b\u3057\u3066\u3044\u308b(\u305d\u306e\u4ed6\u306e)\u8005<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">\u2461<\/span>\u4e3b\u305f\u308b\u5f93\u4e8b\u8005\u304c65\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u8005\u304c\u751f\u7523\u7dd1\u5730\u306b\u4fc2\u308b\u8fb2\u6797\u6f01\u696d\u306e\u696d\u52d9\u306b\uff11\u5e74\u9593\u306b\u5f93\u4e8b\u3057\u305f\u65e5\u6570\u306e\uff17\u5272\u4ee5\u4e0a\u5f93\u4e8b\u3057\u3066\u3044\u308b\uff08\u305d\u306e\u4ed6\u306e\uff09\u8005<\/li>\n<\/ol>\n<h2><span id=\"i-3\">\uff13\uff0e\u751f\u7523\u7dd1\u5730\u306e\u8a55\u4fa1\u5358\u4f4d<\/span><\/h2>\n<p>\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1\u5358\u4f4d\u306f\u3001\u5229\u7528\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u56e3\u306e\u8fb2\u5730\u3068\u3055\u308c\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u8fb2\u5730\u3092\u81ea\u3089\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8015\u4f5c\u306e\u5358\u4f4d\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u5168\u4f53\u3092\u305d\u306e\u5229\u7528\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u56e3\u306e\u8fb2\u5730\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u751f\u7523\u7dd1\u5730\u306f\u8fb2\u5730\u7b49\u3068\u3057\u3066\u7ba1\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u7d04\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5e02\u8857\u5730\u8fb2\u5730\u3068\u96a3\u63a5\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u751f\u7523\u7dd1\u5730\u3068\u305d\u308c\u4ee5\u5916\u306e\u8fb2\u5730\u3092\u305d\u308c\u305e\u308c\u5225\u306e\u5229\u7528\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u56e3\u306e\u8fb2\u5730\u3068\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-4\">\uff14\uff0e\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b<\/span><\/h2>\n<h3><span id=\"4-1\">4-1. \u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u6982\u8981<\/span><\/h3>\n<p>\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u53c8\u306f\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u4e00\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u4e00\u5b9a\u306e\u8fb2\u5730\u7b49\u3092\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u3001\u8fb2\u696d\u3092\u55b6\u3080\u5834\u5408\u53c8\u306f\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u7b49\u306e\u4fa1\u984d\u306e\u3046\u3061\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\uff08\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff09\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u305d\u306e\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u76f8\u7d9a\u4eba\u304c\u8fb2\u696d\u306e\u7d99\u7d9a\u53c8\u306f\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u305d\u306e\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u307e\u3059\uff08\u7336\u4e88\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u984d\u3092\u300c\u7d0d\u7a0e\u7336\u4e88\u984d\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4374\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_C.jpg\" alt=\"\" width=\"640\" height=\"212\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_C.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_C-300x99.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_C-304x101.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_C-282x93.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u306e\u7bc4\u56f2\u306f\u3001\u5e02\u8857\u5316\u533a\u57df\u5185\u306e\u4e09\u5927\u90fd\u5e02\u570f\u7279\u5b9a\u5e02\u306b\u304a\u3044\u3066\u306f\u3001\u751f\u7523\u7dd1\u5730\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-2\">4-2. \u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u514d\u9664<\/span><\/h3>\n<p>\u7d0d\u7a0e\u7336\u4e88\u984d\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3068\u304d\u306b\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u514d\u9664\u671f\u9593\u3092\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u8868\u3059\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol style=\"position: relative; margin: 0; padding: 0;\">\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">\u2460<\/span> \u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">\u2461<\/span> \u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u5168\u90e8\u3092\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e4\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u8fb2\u696d\u306e\u5f8c\u7d99\u8005\u306b\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\uff08\u305f\u3060\u3057\u3001\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u76f8\u7d9a\u4eba\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">\u2462<\/span> \u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304b\u3089\u8fb2\u696d\u309220\u5e74\u9593\u7d99\u7d9a\u3057\u305f\u5834\u5408\uff08\u7279\u5b9a\u5e02\u4ee5\u5916\u306e\u5e02\u8857\u5316\u533a\u57df\u5185\u8fb2\u5730\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u90e8\u5206\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4375\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_D.jpg\" alt=\"\" width=\"640\" height=\"380\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_D.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_D-300x178.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_D-304x181.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_D-282x167.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><span id=\"4-3\">4-3. \u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/span><\/h3>\n<p><span style=\"font-size: 18px;\">\u2460 \u88ab\u76f8\u7d9a\u4eba\u306e\u8981\u4ef6<\/span><\/p>\n<div style=\"margin-left: 40px; margin-bottom: 30px;\">\n<p>\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<ol style=\"position: relative; margin: 0; padding: 0;\">\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u4eba<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u8fb2\u5730\u7b49\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\uff08\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\uff09\u3092\u3057\u305f\u4eba<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u8fb2\u696d\u76f8\u7d9a\u4eba\u53c8\u306f\u8fb2\u5730\u7b49\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u53d7\u8d08\u8005\u3067\u3001\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u305f\u4eba<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u305f\u4eba<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"font-size: 18px;\">\u2461 \u8fb2\u696d\u76f8\u7d9a\u4eba\u306e\u8981\u4ef6<\/span><\/p>\n<div style=\"margin-left: 40px; margin-bottom: 30px;\">\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<ol style=\"position: relative; margin: 0; padding: 0;\">\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8fb2\u696d\u7d4c\u55b6\u3092\u958b\u59cb\u3057\u3001\u305d\u306e\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u8fb2\u696d\u7d4c\u55b6\u3092\u884c\u3046\u3068\u8a8d\u3081\u3089\u308c\u308b\u4eba<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u8fb2\u5730\u7b49\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\uff08\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\uff09\u3092\u53d7\u3051\u305f\u53d7\u8d08\u8005<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u305f\u4eba<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"font-size: 18px;\">\u2462 \u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u8981\u4ef6<\/span><\/p>\n<div style=\"margin-left: 40px; margin-bottom: 30px;\">\n<p>\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u66f8\u306b\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<ol style=\"position: relative; margin: 0; padding: 0;\">\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u88ab\u76f8\u7d9a\u4eba\u304c\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u8fb2\u5730\u7b49\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u305f\u3082\u306e<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u88ab\u76f8\u7d9a\u4eba\u304c\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u305f\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u305f\u3082\u306e<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u88ab\u76f8\u7d9a\u4eba\u304c\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u305f\u8fb2\u5730\u7b49\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u305f\u3082\u306e<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u7b49\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u6642\u307e\u3067\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53c8\u306f\u7d0d\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u3082\u306e<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u76f8\u7d9a\u958b\u59cb\u306e\u5e74\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u3082\u306e<\/li>\n<\/ol>\n<\/div>\n<p>\uff08\u6ce8\uff11\uff09\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u7b49\u306e\u7bc4\u56f2\u306e\u30a4\u30e1\u30fc\u30b8\u56f3<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4378\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_E.jpg\" alt=\"\" width=\"641\" height=\"361\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_E.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_E-300x169.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_E-304x171.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku14_E-282x159.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<ol style=\"position: relative; margin: 0; padding: 0;\">\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 3.75em;\"><span style=\"position: absolute; left: 0; margin: 0;\">\uff08\u203b1\uff09<\/span>\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u7b49\u3068\u306f\u3001\u5e02\u8857\u5316\u533a\u57df\u5185\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u3067\u3001\u5e73\u62103\u5e741\u67081\u65e5\u6642\u70b9\u3067\u4e09\u5927\u90fd\u5e02\u570f\u5185\u306e\u4e00\u5b9a\u306e\u5e02\u753a\u6751\u306b\u6240\u5728\u3059\u308b\u3082\u306e\u3001\u3092\u3044\u3044\u307e\u3059\u3002<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 3.75em;\"><span style=\"position: absolute; left: 0; margin: 0;\">\uff08\u203b2\uff09<\/span>\u90fd\u5e02\u55b6\u8fb2\u8fb2\u5730\u7b49\u3068\u306f\u3001\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u7b49\u306e\u3046\u3061\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c8\u6761\u7b2c1\u9805\u7b2c14\u53f7\u306b\u63b2\u3052\u308b\u751f\u7523\u7dd1\u5730\u5730\u533a\u5185\u306b\u3042\u308b\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\uff08\u8cb7\u53d6\u308a\u306e\u7533\u3057\u51fa\u304c\u3055\u308c\u305f\u3082\u306e\u3092\u9664\u304f\uff09\u3092\u3044\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n<h3><span id=\"4-4\">4-4.\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u7b49<\/span><\/h3>\n<p>\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8fb2\u696d\u59d4\u54e1\u4f1a\u304c\u767a\u884c\u3059\u308b\u9069\u683c\u8005\u8a3c\u660e\u66f8\u3084\u62c5\u4fdd\u95a2\u4fc2\u66f8\u985e\uff08\u6ce8\uff12\uff09\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u5bfe\u8c61\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u8fb2\u696d\u76f8\u7d9a\u4eba\u3078\u540d\u7fa9\u5909\u66f4\u3057\u305f\u5f8c\u306e\u767b\u8a18\u7c3f\u8b04\u672c\u306a\u3069\u3001\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div style=\"margin-left: 40px;\">\uff08\u6ce8\uff12\uff09\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308b\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5168\u90e8\u3092\u62c5\u4fdd\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u63d0\u4f9b\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u6271\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u8fb2\u5730\u7b49\u306e\u4e00\u90e8\u306e\u307f\u3092\u62c5\u4fdd\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u984d\u3068\u5229\u5b50\u7a0e\u306b\u898b\u5408\u3046\u984d\u306e\u5408\u8a08\u984d\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u3092\u5225\u9014\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u5b9f\u52d9\u4e0a\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u5bfe\u8c61\u8fb2\u5730\u7b49\u306e\u5168\u90e8\u3092\u62c5\u4fdd\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\uff09<\/div>\n<h3><span id=\"4-5\">4-5. \u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b\u5834\u5408<\/span><\/h3>\n<p>\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3068\u3057\u3066\u3082\u3001\u6b21\u306b\u63b2\u3052\u308b\u2460\u3068\u2461\u306e\u3044\u305a\u308c\u304b\u306e\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u984d\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u7336\u4e88\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u5229\u5b50\u7a0e\uff08\u6ce8\uff13\uff09\u3082\u3042\u308f\u305b\u3066\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u7a0e\u7336\u4e88\u7a0e\u984d\u7b49\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u614b\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u4e00\u62ec\u3057\u3066\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 18px;\">\u2460 \u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u5168\u984d\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/span><\/p>\n<div style=\"margin-left: 40px; margin-bottom: 30px;\">\n<ol style=\"position: relative; margin: 0; padding: 0;\">\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u7b49\u306e\u9762\u7a4d\u306e20\uff05\u3092\u8d85\u3048\u3066\u8b72\u6e21\u3001\u8d08\u4e0e\u3001\u8ee2\u7528\uff08\u4ee5\u4e0b\u3001\u300c\u8b72\u6e21\u7b49\u300d\u3068\u3057\u307e\u3059\u3002\uff09\u3057\u305f\u5834\u5408\uff08\u53ce\u7528\u7b49\u306b\u3088\u308b\u8b72\u6e21\u3092\u9664\u304f\uff09<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u7b49\u306e\u9762\u7a4d\u306e20\uff05\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u8fb2\u696d\u59d4\u54e1\u4f1a\u304b\u3089\u904a\u4f11\u8fb2\u5730\u3067\u3042\u308b\u65e8\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u5834\u5408<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>3\u5e74\u6bce\u306e\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u3092\u6020\u3063\u305f\u5834\u5408<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u62c5\u4fdd\u306e\u5909\u66f4\u547d\u4ee4\u306b\u5fdc\u3058\u306a\u3044\u5834\u5408<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u8fb2\u696d\u7d4c\u55b6\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"font-size: 18px;\">\u2461 \u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u4e00\u90e8\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/span><\/p>\n<div style=\"margin-left: 40px; margin-bottom: 30px;\">\n<ol style=\"position: relative; margin: 0; padding: 0;\">\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u53ce\u7528\u7b49\uff08\u6ce8\uff13\uff09\u3055\u308c\u305f\u5834\u5408<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u305d\u306e\u9762\u7a4d\u306e20\uff05\u4ee5\u4e0b\u3092\u4efb\u610f\u306b\u8b72\u6e21\u7b49\u3057\u305f\u5834\u5408<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u7b49\u306e\u9762\u7a4d\u306e20\uff05\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u8fb2\u696d\u59d4\u54e1\u4f1a\u304b\u3089\u904a\u4f11\u8fb2\u5730\u3067\u3042\u308b\u65e8\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u5834\u5408<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u5f8c10\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u3001\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u6e96\u8fb2\u5730\u304c\u3042\u308b\u5834\u5408<\/li>\n<li style=\"list-style: none; list-style-position: outside; margin: 0; padding-left: 1.25em;\"><span style=\"position: absolute; left: 0; margin: 0;\">?<\/span>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u90fd\u5e02\u8a08\u753b\u306e\u6c7a\u5b9a\u30fb\u5909\u66f4\u306b\u3088\u308a\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u5185\u306e\u8fb2\u5730\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408<\/li>\n<\/ol>\n<\/div>\n<p>\uff08\u6ce8\uff13\uff09\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u3001\u7d0d\u7a0e\u7336\u4e88\u671f\u9650\u304c\u78ba\u5b9a\u3057\u305f\u671f\u9593\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3066\u5229\u5b50\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u53ce\u7528\u7b49\u306b\u3088\u308a\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u5229\u5b50\u7a0e\u306f\u5168\u984d\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u5e02\u8857\u5730\u8fb2\u5730\u306f\u3001\u751f\u7523\u7dd1\u5730\u306e\u6307\u5b9a\u304c\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u751f\u7523\u7dd1\u5730\u3067\u3042\u308b\u5834\u5408\u3001\u4e00\u822c\u7684\u306a\u5b85\u5730\u3068\u6bd4\u8f03\u3057\u3066\u3001\u305d\u306e\u53d6\u6271\u3044\u3084\u8a55\u4fa1\u65b9\u6cd5\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u4f55\u3067\u3059\u304b\u3002 \uff5e\u76ee\u6b21\uff5e\uff11\uff0e\u8a55\u4fa1\u306e\u65b9\u6cd5\u306e\u6982\u89811-1. \u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u5e02\u753a\u6751 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