{"id":411,"date":"2023-03-31T22:47:17","date_gmt":"2023-03-31T13:47:17","guid":{"rendered":"https:\/\/livefreez.co.jp\/fudosan\/?p=411"},"modified":"2024-06-03T14:20:56","modified_gmt":"2024-06-03T05:20:56","slug":"real-estate-sale-tax","status":"publish","type":"post","link":"https:\/\/livefreez.co.jp\/fudosan\/real-estate-sale-tax\/","title":{"rendered":"\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u304b\u304b\u308b\u7a0e\u91d1\u307e\u3068\u3081\uff01\u76f8\u7d9a\u30fb\u571f\u5730\u3054\u3068\u306b\u7c21\u5358\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u4f1d\u6388\uff01"},"content":{"rendered":"<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u3067\u3082\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u9ad8\u984d\u3067\u3001\u58f2\u5374\u3057\u305f\u7d0414\uff05\u301c40\uff05\u3082\u306e\u304a\u91d1\u304c\u7a0e\u91d1\u3068\u3057\u3066\u5f15\u304b\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u3054\u5b58\u3058\u3067\u3057\u305f\u304b\uff1f<\/p>\n<p>\u5e78\u3044\u306b\u3082\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308c\u3070\u7a0e\u91d1\u3092\u5927\u304d\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4f55\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u639b\u304b\u308b\u304b\u3092\u7406\u89e3\u3057\u3001\u6291\u3048\u3089\u308c\u308b\u90e8\u5206\u306f\u6291\u3048\u3066\u304a\u30c8\u30af\u306b\u58f2\u5374\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u304b\u304b\u308b\u7a0e\u91d1\u4e00\u89a7<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u304b\u304b\u308b\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e\u8868\u306b\u3042\u308b\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%;\">\u7a0e\u91d1<\/th>\n<th style=\"width: 25%;\">\u6982\u8981<\/th>\n<th style=\"width: 25%;\">\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<th style=\"width: 25%;\">\u7269\u4ef6\u7a2e\u5225\u3067\u306e\u3061\u304c\u3044<\/th>\n<\/tr>\n<tr>\n<td>\u5370\u7d19\u7a0e<\/td>\n<td>\u58f2\u8cb7\u5951\u7d04\u306e\u7de0\u7d50<\/td>\n<td>\u58f2\u8cb7\u5951\u7d04\u3092\u7d50\u3093\u3060\u6642<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td>\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4<\/td>\n<td>\u62b5\u5f53\u6a29\u306e\u62b9\u6d88\u306a\u3069<\/p>\n<p>\u767b\u8a18\u7533\u8acb\u3092\u3057\u305f\u6642<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e<\/td>\n<td>\u4ef2\u4ecb\u624b\u6570\u6599\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e<\/td>\n<td>\u58f2\u8cb7\u5951\u7d04\u3092\u7d50\u3093\u3060\u6642<\/p>\n<p>\u307e\u305f\u306f\u6c7a\u6e08\u6642<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u6240\u5f97\u7a0e<\/td>\n<td>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5f97\u305f\u5229\u76ca<\/td>\n<td>\u7269\u4ef6\u306e\u5f15\u304d\u6e21\u3057\u304c<\/p>\n<p>\u5b8c\u4e86\u3057\u305f\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a<\/td>\n<td>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u5834\u5408\u306f\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u3042\u308a<\/p>\n<p>\u6295\u8cc7\u7528\u306f\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td>\u5efa\u7269\u3084\u571f\u5730\u306e\u6240\u6709\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/td>\n<td>\u6bce\u5e741\u67081\u65e5<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u7a0e<\/td>\n<td>\u89aa\u304b\u3089\u53d7\u3051\u7d99\u3044\u3060\u8ca1\u7523\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/td>\n<td>\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f<\/p>\n<p>\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5<\/p>\n<p>\u304b\u308910\u30f6\u6708\u4ee5\u5185<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u306f\u8cb7\u4e3b\u3068\u58f2\u4e3b\u3067\u8ca0\u62c5\u3059\u308b\u7a0e\u91d1\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u3069\u306e\u7a0e\u91d1\u3092\u8ab0\u304c(\u3044\u3064)\u652f\u6255\u3046\u306e\u304b\u300d<\/p>\n<p>\u305d\u308c\u3089\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u7a0e\u91d1\u3054\u3068\u306e\u8a73\u7d30\u3084\u6ce8\u610f\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5370\u7d19\u7a0e<\/h3>\n<p>\u5370\u7d19\u7a0e\u3068\u306f\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u3092\u767a\u884c\u3059\u308b\u6642\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u306f1\u901a\u3054\u3068\u306b\u767a\u751f\u3057\u3001\u58f2\u4e3b\u3068\u8cb7\u4e3b\u304c\u5404\u81ea\u3067\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p>\u58f2\u8cb7\u5951\u7d04\u66f8\u306f\u58f2\u4e3b\u3068\u8cb7\u4e3b\u304c1\u901a\u305a\u3064\u6301\u3064\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u3067\u7d0d\u3081\u308b\u91d1\u984d\u306f\u4e0d\u52d5\u7523\u306e\u5951\u7d04\u91d1\u984d\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 40%; text-align: center;\">\u5951\u7d04\u91d1\u984d<\/th>\n<th style=\"width: 30%; text-align: center;\">\u7a0e\u7387<\/th>\n<th style=\"width: 30%; text-align: center;\">\u8efd\u6e1b\u7a0e\u7387<br \/>\n(2024\u5e743\u6708\u672b\u307e\u3067)<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">100\u4e07\u5186\u3092\u8d85\u3048500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">2000\u5186<\/td>\n<td style=\"text-align: center;\">1000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">500\u4e07\u5186\u3092\u8d85\u30481000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">1\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">5000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1000\u4e07\u5186\u3092\u8d85\u30485000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">2\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5000\u4e07\u5186\u3092\u8d85\u30481\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">6\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">3\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1\u5104\u5186\u3092\u8d85\u30485\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">10\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">6\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5370\u7d19\u7a0e\u306e\u652f\u6255\u3044\u65b9\u6cd5\u306f\u53ce\u5165\u5370\u7d19\u3092\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8cbc\u308a\u4ed8\u3051\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u8cbc\u308a\u4ed8\u3051\u305f\u53ce\u5165\u5370\u7d19\u306b\u58f2\u4e3b\u3068\u8cb7\u4e3b\u306e\u6d88\u5370\u304c\u306a\u3051\u308c\u3070\u7121\u52b9\u306a\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6d88\u5370\u3092\u5fd8\u308c\u308b\u3068\u904e\u6020\u7a0e\u3068\u3044\u3046\u4f59\u5206\u306a\u7a0e\u91d1\u304c\u767a\u751f\u3057\u3001\u5b9f\u8cea3\u500d\u306e\u5370\u7d19\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h3>\u767b\u9332\u514d\u8a31\u7a0e<\/h3>\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u62b5\u5f53\u6a29\u306e\u62b9\u6d88\u3084\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u767b\u8a18\u624b\u7d9a\u304d\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u62b5\u5f53\u6a29\u306e\u62b9\u6d88\u306f\u58f2\u4e3b\u3001\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306f\u8cb7\u4e3b\u304c\u305d\u308c\u305e\u308c\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/p>\n<p>\u62b5\u5f53\u6a29\u306e\u62b9\u6d88\u306f\u4e0d\u52d5\u7523\u306e\u6570\u00d71000\u5186\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u3060\u3051\u306a\u30891000\u5186\u3001\u571f\u5730\u3068\u4e0d\u52d5\u7523\u306e2\u3064\u306a\u30892000\u5186\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u5b9f\u969b\u306f\u3053\u3053\u306b\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u4f9d\u983c\u6599\u3082\u304b\u304b\u308b\u306e\u3067\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306e\u58f2\u4e3b\u8ca0\u62c5\u306f5000\u5186\u301c2\u4e07\u5186\u3050\u3089\u3044\u304c\u76f8\u5834\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e<\/h3>\n<p>\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b\u306e\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u4e0d\u52d5\u7523\u696d\u8005\u306a\u3069\u304c\u3001\u4e8b\u696d\u3068\u3057\u3066\u6295\u8cc7\u7528\u306e\u7269\u4ef6\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u304c\u4e3b\u306b\u5c45\u4f4f\u7528\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u3067\u3082\u4e0d\u52d5\u7523\u4ef2\u4ecb\u3092\u4f9d\u983c\u3057\u305f\u5834\u5408\u306f\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u4e0a\u9650\u984d\u306f\u4ee5\u4e0b\u306e\u8868\u3092\u7528\u3044\u308c\u3070\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u58f2\u8cb7\u4ee3\u91d1<\/th>\n<th style=\"width: 50%; text-align: center;\">\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u4e0a\u9650<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">200\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"text-align: center;\">\u58f2\u8cb7\u4fa1\u683c\u306e5\uff05(+\u6d88\u8cbb\u7a0e)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">200\u4e07\u5186\u3092\u8d85\u3048\u3066400\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"text-align: center;\">\u58f2\u8cb7\u4fa1\u683c\u306e4\uff05(+\u6d88\u8cbb\u7a0e)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">400\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<td style=\"text-align: center;\">\u58f2\u8cb7\u4fa1\u683c\u306e3\uff05(+\u6d88\u8cbb\u7a0e)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3042\u3068\u306f\u6c42\u3081\u305f\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u5408\u8a08\u984d\u306b\u6d88\u8cbb\u7a0e\u7387\u306e10\uff05\u3092\u639b\u3051\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u8a08\u7b97\u304c\u521d\u3081\u3066\u306e\u65b9\u306f\u3053\u308c\u3060\u3051\u3060\u3068\u5206\u304b\u308a\u306b\u304f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u30673000\u4e07\u5186\u306e\u58f2\u8cb7\u5951\u7d04\u3092\u7d50\u3093\u3060\u5834\u5408\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\uff1a(200\u4e07\u00d75\uff05)\u3000+\u3000(200\u4e07\u00d74\uff05)\u3000+\u3000(2600\u4e07\u00d73\uff05)\u3000\uff1d\u300096\u4e07\u5186<\/p>\n<p>\u30fb\u6d88\u8cbb\u7a0e\uff1a96\u4e07\u5186\u3000\u00d7\u3000\u6d88\u8cbb\u7a0e10%\u3000\uff1d\u30009\u4e076000\u5186<\/p>\n<\/div>\n<p>\u500b\u4eba\u304c3000\u4e07\u5186\u3067\u4e0d\u52d5\u7523\u3092\u58f2\u8cb7\u3057\u305f\u5834\u5408\u306f9\u4e076000\u5186\u306e\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u652f\u6255\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306f2\u56de\u3002<\/p>\n<p>1\u56de\u76ee\u304c\u58f2\u8cb7\u5951\u7d04\u3092\u7d50\u3093\u3060\u6642\u30012\u56de\u76ee\u304c\u7269\u4ef6\u3092\u5f15\u304d\u6e21\u3059\u6642\u3067\u3059\u3002<\/p>\n<h3>\u8b72\u6e21\u6240\u5f97\u7a0e\uff08\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\uff09<\/h3>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5229\u76ca\u304c\u767a\u751f\u3059\u308b\u3068\u751f\u3058\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u30b7\u30f3\u30d7\u30eb\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u4fa1\u683c\u3068\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u5dee\u984d\u3092\u6c42\u3081\u3001\u5dee\u984d\u306b\u7a0e\u7387\u3092\u639b\u3051\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u7528\u3084\u7279\u5225\u63a7\u9664\u306a\u3069\u3092\u8003\u616e\u3059\u308b\u3068\u3082\u3046\u5c11\u3057\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306e\u5834\u5408\u306f\u7279\u306b\u3067\u3059\u3002<\/p>\n<p>\u8a73\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u3084\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u8a18\u4e8b\u306e\u5f8c\u308d\u306e\u65b9\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u304c\u82e6\u624b\u3067\u3082\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u7c21\u6613\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u304a\u4f1d\u3048\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/h3>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5e74\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u58f2\u4e3b\u304c\u7d0d\u3081\u308b\u6c7a\u307e\u308a\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d0d\u3081\u308b\u91d1\u984d\u306f\u8cb7\u4e3b\u3068\u58f2\u4e3b\u3067\u76f8\u8ac7\u3002<\/p>\n<p>\u5f15\u304d\u6e21\u3057\u524d\u3068\u5f15\u304d\u6e21\u3057\u5f8c\u3067\u533a\u5206\u3057\u3001\u5f15\u304d\u6e21\u3057\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u8cb7\u4e3b\u306b\u8ca0\u62c5\u3057\u3066\u3082\u3089\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u652f\u6255\u3044\u306f\u58f2\u4e3b\u304c\u8cb7\u4e3b\u306e\u5206\u307e\u3067\u307e\u3068\u3081\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u8d77\u7b97\u65e5\u304c\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3053\u3068\u3002<\/p>\n<p>\u3053\u306e\u8d77\u7b97\u65e5\u3092\u5de1\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u58f2\u4e3b\u306f1\u67081\u65e5\u301c12\u670831\u65e5\u307e\u3067\u3092\u8ab2\u7a0e\u671f\u9593\u3068\u8003\u3048\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u7ba1\u8f44\u306e\u81ea\u6cbb\u4f53\u3067\u306f4\u67081\u65e5\u301c3\u670831\u65e5\u304c\u8ab2\u7a0e\u671f\u9593\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u7ba1\u8f44\u306e\u81ea\u6cbb\u4f53\u3067\u306f4\u67081\u65e5\u304c\u8d77\u7b97\u65e5\u3067\u3059\u304c\u3001\u58f2\u4e3b\u306e\u60f3\u5b9a\u3057\u3066\u3044\u305f\u8d77\u7b97\u65e5\u306f1\u67081\u65e5\u3002<\/p>\n<p>\u7fcc1\u67081\u65e5\u304b\u30893\u6708\u672b\u307e\u3067\u306e\u671f\u9593\u306f\u8ca0\u62c5\u3057\u306a\u3044\u3068\u58f2\u4e3b\u304c\u4e3b\u5f35\u3057\u307e\u3059\u3002<\/p>\n<p>\u8ca0\u62c5\u306e\u5fc5\u8981\u304c\u306a\u304b\u3063\u305f\u7a0e\u91d1\u3092\u300c\u7d0d\u3081\u308d\u300d\u3068\u8a00\u308f\u308c\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u8cb7\u4e3b\u3082\u9ed9\u3063\u3066\u3044\u307e\u305b\u3093\u3088\u306d\u3002<\/p>\n<p>\u305d\u3046\u3057\u305f\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u5fc5\u305a\u4e0d\u52d5\u7523\u304c\u6240\u5728\u3059\u308b\u81ea\u6cbb\u4f53\u306e\u8d77\u7b97\u65e5\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u76f8\u7d9a\u6642\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306b\u306f\u9810\u8caf\u91d1\u3001\u682a\u5f0f\u3001\u571f\u5730\u30fb\u5efa\u7269\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u5168\u3066\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u306e\u5b58\u5728\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u30fb\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\uff1a3000\u4e07\u5186\uff0b(\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u00d7600\u4e07\u5186)<\/p>\n<p>\u76f8\u7d9a\u3055\u308c\u305f\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u306e\u91d1\u984d\u5185\u306b\u53ce\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3001\u8d85\u3048\u3066\u3044\u305f\u5834\u5408\u306f\u53d6\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u306610\uff05\u301c\u6700\u592755\uff05\u306e\u7a0e\u7387\u304c\u304b\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u8b72\u6e21\u6240\u5f97\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3068\u306f<\/h2>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u975e\u5e38\u306b\u9ad8\u984d\u3067\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u76ca\u304c\u767a\u751f\u3059\u308c\u3070\u3001\u4fdd\u6709\u671f\u9593\u306b\u5fdc\u3058\u3066\u7d0414\uff05\u301c40\uff05\u3082\u306e\u304a\u91d1\u304c\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u3057\u3066\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u666e\u901a\u306b\u8003\u3048\u3066\u6050\u308d\u3057\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u56fd\u3082\u9b3c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u30013000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8a0811\u7a2e\u985e\u306e\u7279\u5225\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4ee3\u8868\u7684\u306a\u5236\u5ea6\u306f\u4ee5\u4e0b3\u3064\u3067\u3059\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u5c45\u4f4f\u7528\u8ca1\u7523(\u30de\u30a4\u30db\u30fc\u30e0)\u306e\u58f2\u5374\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u7279\u5225\u63a7\u9664<br \/>\n\u30fb\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664<br \/>\n\u30fb\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/p>\n<\/div>\n<p>\u4eca\u56de\u306f\u305d\u306e\u4e2d\u3067\u3082\u6700\u3082\u4f7f\u3044\u3084\u3059\u3044\u5236\u5ea6\u3067\u3042\u308b\u300c\u5c45\u4f4f\u7528\u8ca1\u7523(\u30de\u30a4\u30db\u30fc\u30e0)\u306e\u58f2\u5374\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u7279\u5225\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>3000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u8981\u4ef6<\/h3>\n<p>\u307e\u305a\u306f\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u300c\u8981\u4ef6\u300d\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523(\u30de\u30a4\u30db\u30fc\u30e0)\u306e\u58f2\u5374\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u7279\u5225\u63a7\u9664\u306e\u8981\u4ef6\u306f\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u5c45\u4f4f\u7528\u8ca1\u7523\u3067\u3042\u308b(\u4eca\u4f4f\u3093\u3067\u3044\u308b\u571f\u5730\u3084\u5efa\u7269)<br \/>\n\u30fb\u592b\u5a66\u3084\u5144\u5f1f\u306a\u3069\u306e\u89aa\u65cf\u3001\u81ea\u5206\u306e\u4f1a\u793e\u7b49\u3067\u306f\u306a\u3044\u4eba\u3078\u306e\u58f2\u5374\u3067\u3042\u308b<br \/>\n\u30fb\u4f4f\u307e\u306a\u304f\u306a\u3063\u3066\u304b\u30893\u5e74\u4ee5\u5185\u306e12\u670831\u65e5\u307e\u3067\u306e\u58f2\u5374\u3067\u3042\u308b<br \/>\n\u30fb\u5225\u8358\u3084\u30bb\u30ab\u30f3\u30c9\u30cf\u30a6\u30b9\u3067\u306f\u306a\u3044<\/p>\n<\/div>\n<p>\u4ed6\u306b\u3082\u3044\u304f\u3089\u304b\u8981\u4ef6\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u4e0a\u8a18\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u306a\u3089\u9069\u7528\u3067\u304d\u306a\u3044\u304b\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u8a73\u7d30\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" target=\"_blank\" rel=\"noopener\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a>\u304b\u3089\u8981\u4ef6\u5168\u3066\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7533\u8acb\u671f\u9593\u306f\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7533\u8acb<\/h3>\n<p>3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u9593\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u7fcc\u5e74\u3068\u306f\u3001\u4e0d\u52d5\u7523\u3092\u8b72\u6e21\u3057\u305f\u65e5\u304c\u542b\u307e\u308c\u308b\u5e74\u5ea6\u306e\u7fcc\u5e74\u3067\u3059\u3002<\/p>\n<p>\u56f3\u306b\u3059\u308b\u3068\u4e0b\u8a18\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3002<\/p>\n<div class=\"quote_img\"><img decoding=\"async\" src=\"https:\/\/livefreez.co.jp\/fudosan\/wp-content\/uploads\/2023\/04\/kakuteishinkoku-zu01.jpg\" \/><\/div>\n<p>\u8a72\u5f53\u3059\u308b\u7533\u544a\u671f\u9593\u306b\u306a\u3063\u305f\u3089\u3001\u3053\u308c\u304b\u3089\u3054\u7d39\u4ecb\u3059\u308b\u300c\u5fc5\u8981\u66f8\u985e\u300d\u3092\u63c3\u3048\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u3070\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<h3>\u7533\u8acb\u6642\u306e\u5fc5\u8981\u66f8\u985e<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u8cc7\u6599\u3067\u3059\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8(\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u517c\u8a08\u7b97\u660e\u7d30\u66f8)\u3010\u571f\u5730\u30fb\u5efa\u7269\u7528\u3011<br \/>\n\u30fb\u78ba\u5b9a\u7533\u544a\u66f8<br \/>\n\u30fb\u8cfc\u5165\u6642\uff0f\u58f2\u5374\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<br \/>\n\u30fb\u9818\u53ce\u66f8<br \/>\n\u30fb\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<br \/>\n\u30fb\u8eab\u5206\u8a3c\u660e\u66f8<br \/>\n\u306a\u3069<\/p>\n<\/div>\n<p>\u7279\u306b\u300c\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc\u300d\u3084\u300c\u9818\u53ce\u66f8\u300d\u306f\u81ea\u8eab\u304c\u7279\u5225\u63a7\u9664\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u8cc7\u6599\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7121\u304f\u3055\u306a\u3044\u3088\u3046\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3082\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<p>\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u306a\u3089\u3070\u3001\u5fc5\u305a\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u8b72\u6e21\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\u306e2\/16\u301c3\/15\u306e\u9593\u3067\u3059\u3002<\/p>\n<h3>\u305d\u306e\u4ed6\u306b\u5229\u7528\u3067\u304d\u308b\u63a7\u9664<\/h3>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u4ed6\u306b\u308210\u7a2e\u985e\u306e\u7279\u5225\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6761\u4ef6\u304c\u3068\u3066\u3082\u9650\u5b9a\u7684\u306a\u5236\u5ea6\u3082\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u5f53\u3066\u306f\u307e\u308c\u3070\u5927\u304d\u304f\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u306f\u305a\u3002<\/p>\n<p>\u305c\u3072\u81ea\u5206\u306b\u5f53\u3066\u306f\u307e\u308b\u3082\u306e\u304c\u306a\u3044\u304b\u63a2\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"width: 50%;\">\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u95a2\u3059\u308b\u7279\u5225\u63a7\u9664\u30fb\u7279\u4f8b\u4e00\u89a7<\/th>\n<th style=\"width: 50%;\">\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u30de\u30a4\u30db\u30fc\u30e0<\/p>\n<p>\u95a2\u9023<\/td>\n<td>10\u5e74\u8d8a\u3048\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/td>\n<td>10\u5e74\u4ee5\u4e0a\u4fdd\u6709\u3057\u3066\u3044\u305f\u571f\u5730\u304a\u3088\u3073\u5efa\u7269\u3092\u58f2\u5374\u3059\u308b\u6642<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/td>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3066\u65b0\u3057\u304f\u8cb7\u3044\u63db\u3048\u308b\u6642<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a<\/td>\n<td>\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/td>\n<td>\u76f8\u7d9a\u3067\u53d7\u3051\u7d99\u3044\u3060\u4f4f\u5c45\u306e\u3046\u3061\u3001\u5c45\u4f4f\u3057\u3066\u3044\u306a\u3044\u5bb6\u3092\u58f2\u5374\u3059\u308b\u6642<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u640d\u5931\u767a\u751f\u6642<\/td>\n<td>\u7279\u5b9a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u6642<\/td>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u3053\u3068\u3067\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u6642<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\">\u516c\u5171\u4e8b\u696d<\/p>\n<p>\u95a2\u9023<\/td>\n<td>\u516c\u5171\u4e8b\u696d\u306a\u3069\u306e\u305f\u3081\u306b\u571f\u5730\u5efa\u7269\u3092\u58f2\u3063\u305f\u5834\u5408\u306e5000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td rowspan=\"4\">\u516c\u5171\u4e8b\u696d\u3084\u533a\u753b\u6574\u7406\u306a\u3069\u3092\u76ee\u7684\u306b\u571f\u5730\u3084\u5efa\u7269\u304c\u53ce\u7528\u3055\u308c\u3066\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u6642\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u571f\u5730\u533a\u753b\u6574\u7406\u4e8b\u696d\u306a\u3069\u306e\u305f\u3081\u306b\u571f\u5730\u3092\u58f2\u3063\u305f\u5834\u5408\u306e2,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u4f4f\u5b85\u5730\u9020\u6210\u4e8b\u696d\u306a\u3069\u306e\u305f\u3081\u306b\u571f\u5730\u3092\u58f2\u3063\u305f\u5834\u5408\u306e1,500\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<\/tr>\n<tr>\n<td>\u8fb2\u5730\u4fdd\u6709\u306e\u5408\u7406\u5316\u306a\u3069\u306e\u305f\u3081\u306b\u571f\u5730\u3092\u58f2\u3063\u305f\u5834\u5408\u306e800\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6<\/td>\n<td>\u5e73\u621021\u5e74\u300122\u5e74\u306b\u53d6\u5f97\u3057\u305f\u571f\u5730\u306a\u3069\u306e\u4fdd\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0a\u306e\u5834\u5408\u306e1000\u4e07\u5186\u63a7\u9664<\/td>\n<td>\u5e73\u621021\u5e74\u300122\u5e74\u306b\u8cb7\u3063\u305f\u571f\u5730\u3084\u5efa\u7269\u30925\u5e74\u4ee5\u4e0a\u4fdd\u6709\u3057\u3066\u58f2\u5374\u3059\u308b\u6642<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7279\u5225\u63a7\u9664\u3084\u7279\u4f8b\u306f\u4f75\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u8981\u4ef6\u3092\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3069\u306e\u7279\u5225\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u4f7f\u3046\u3068\u6700\u3082\u304a\u5f97\u306a\u306e\u304b\u6bd4\u8f03\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u6b63\u78ba\u306a\u7a0e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u5927\u307e\u304b\u306a\u7a0e\u91d1\u984d\u3067\u3042\u308c\u3070\u7c21\u6613\u7684\u306a\u8a08\u7b97\u5f0f\u3067\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u4e0b\u8a183\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3066\u7a0e\u91d1\u8a08\u7b97\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<br \/>\n\u30fb\u571f\u5730\u3068\u5efa\u7269(\u4e0a\u7269)\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<br \/>\n\u30fb\u76f8\u7d9a\u3067\u53d7\u3051\u7d99\u3044\u3060\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<\/p>\n<\/div>\n<p>\u3054\u81ea\u8eab\u306e\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3092\u53c2\u8003\u306b\u3001\u8a08\u7b97\u5f0f\u306e\u6570\u5024\u3092\u7f6e\u304d\u63db\u3048\u3066\u8a08\u7b97\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>2000\u4e07\u5186\u3067\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h3>\n<p>\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u6642\u306b\u304b\u304b\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u8b72\u6e21\u6240\u5f97\u306b\u7a0e\u7387\u3092\u639b\u3051\u308b\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f4\u5e74\u524d\u306b1575\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u571f\u5730\u30922000\u4e07\u5186\u3067\u58f2\u5374\u3059\u308b\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305a\u306f\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u300c\u8b72\u6e21\u6240\u5f97\u300d\uff1d(\u58f2\u5374\u4fa1\u683c\u30fc\u58f2\u5374\u6642\u306e\u8af8\u7d4c\u8cbb)\u30fc(\u8cfc\u5165\u6642\u306e\u4fa1\u683c\uff0b\u8cfc\u5165\u6642\u306e\u8af8\u8cbb\u7528)<\/strong><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%;\">\u58f2\u5374\u6642\u306e\u8af8\u7d4c\u8cbb<\/th>\n<td>\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u5370\u7d19\u7a0e\u3001\u30cf\u30a6\u30b9\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u4ee3\u3001\u6e2c\u91cf\u8cbb\u3001\u89e3\u4f53\u8cbb\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25%;\">\u8cfc\u5165\u6642\u306e\u8af8\u8cbb\u7528<\/th>\n<td>\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u5370\u7d19\u7a0e\u3001\u767b\u8a18\u8cbb\u7528\u3001\u5f15\u3063\u8d8a\u3057\u30fb\u5bb6\u5177\u4ee3\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u624b\u6570\u6599\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u8a08\u7b97\u4f8b\u3011<br \/>\n\u53d6\u5f97\uff1a1500\u4e07\u5186 \uff0b \u8af8\u8cbb\u752875\u4e07\u5186 \uff1d 1575\u4e07\u5186<br \/>\n\u58f2\u5374\uff1a2000\u4e07\u5186 \u30fc \u8af8\u7d4c\u8cbb334\u4e07\u5186 \uff1d 1666\u4e07\u5186<br \/>\n\u8b72\u6e21\u6240\u5f97\uff1a1666\u4e07\u5186 \u30fc 1575\u4e07\u5186 \uff1d 91\u4e07\u5186<\/p>\n<p>\u3042\u3068\u306f\u8b72\u6e21\u6240\u5f97\u306e91\u4e07\u5186\u306b\u7a0e\u7387\u3092\u639b\u3051\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u3001\u7a0e\u7387\u306f\u4fdd\u6709\u671f\u9593\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"width: 40%; text-align: center;\">\u4fdd\u6709\u671f\u9593<\/th>\n<th style=\"text-align: center;\">\u6240\u5f97\u7a0e\u7387<br \/>\n(\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u542b\u3080)<\/th>\n<th style=\"width: 15%; text-align: center;\">\u4f4f\u6c11\u7a0e\u7387<\/th>\n<th style=\"width: 15%; text-align: center;\">\u8a08<\/th>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: center;\">5\u5e74\u672a\u6e80(\u77ed\u671f\u4fdd\u6709)<\/td>\n<td style=\"text-align: center;\">30.63%<\/td>\n<td style=\"text-align: center;\">9%<\/td>\n<td style=\"text-align: center;\">39.63\uff05<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: center;\">5\u5e74\u4ee5\u4e0a(\u9577\u671f\u4fdd\u6709)<\/td>\n<td style=\"text-align: center;\">15.315%<\/td>\n<td style=\"text-align: center;\">5%<\/td>\n<td style=\"text-align: center;\">20.315\uff05<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"text-align: center;\">10\u5e74\u8d85\u3048<\/td>\n<td style=\"text-align: center;\">6000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"text-align: center;\">10.21%<\/td>\n<td style=\"text-align: center;\">4%<\/td>\n<td style=\"text-align: center;\">14.21\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6000\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<td style=\"text-align: center;\">15.315%<\/td>\n<td style=\"text-align: center;\">5%<\/td>\n<td style=\"text-align: center;\">20.315\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4eca\u56de\u306f\u53d6\u5f97\u3057\u3066\u304b\u30894\u5e74\u5f8c\u306b\u58f2\u5374\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7a0e\u7387\u306f39.63\uff05\u3067\u3059\u3002<\/p>\n<p>91\u4e07\u5186 \u00d7 39.63% = \u300c\u7d0436\u4e07\u5186\u300d\u304c\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3>4000\u4e07\u5186\u3067\u571f\u5730\u3068\u4e0a\u7269\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h3>\n<p>\u4fdd\u6709\u5e74\u65707\u5e74\u30014500\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u73fe\u5728\u3082\u4f4f\u3093\u3067\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3068\u571f\u5730\u3092\u3001\u89aa\u65cf\u4ee5\u5916\u306e\u7b2c\u4e09\u8005\u306b4000\u4e07\u5186\u3067\u58f2\u5374\u3002<\/p>\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3001\u571f\u5730\u3068\u5efa\u7269(\u4e0a\u7269)\u306e\u4e21\u65b9\u3092\u58f2\u5374\u3059\u308b\u3068\u60f3\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u5f0f\u306f\u5148\u307b\u3069\u3068\u307b\u3068\u3093\u3069\u540c\u3058\u3067\u3059\u304c\u3001\u5efa\u7269\u306b\u95a2\u3057\u3066\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u8b72\u6e21\u6240\u5f97 \uff1d (\u58f2\u5374\u4fa1\u683c\u30fc\u58f2\u5374\u6642\u306e\u8af8\u8cbb\u7528) \u30fc (\u8cfc\u5165\u6642\u306e\u4fa1\u683c\uff0b\u8cfc\u5165\u6642\u306e\u8af8\u8cbb\u7528\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb)<\/strong><\/p>\n<p>\u305f\u3060\u3001\u4eca\u56de\u306f\u7c21\u6613\u8a08\u7b97\u306e\u305f\u3081\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u8003\u616e\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6b63\u78ba\u306b\u7a0e\u91d1\u8a08\u7b97\u3059\u308b\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u7528\u3092\u53d6\u5f97\u8cbb\u306b\u542b\u3081\u3066\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u4f8b\u3011<br \/>\n\u53d6\u5f97\uff1a\u571f\u57302500\u4e07\u5186\uff0b\u5efa\u72692000\u4e07\u5186 \uff0b \u8af8\u8cbb\u7528100\u4e07\u5186 \uff1d 4600\u4e07\u5186<br \/>\n\u58f2\u5374\uff1a4000\u4e07\u5186(\u571f\u57303400\u4e07\uff0b\u5efa\u7269600\u4e07) \u30fc \u8af8\u7d4c\u8cbb230\u4e07\u5186 \uff1d 3,770\u4e07\u5186<br \/>\n\u8b72\u6e21\u6240\u5f97\uff1a\u58f2\u53743770\u4e07\u5186 \u30fc (\u53d6\u5f974600\u4e07\u5186+\u7279\u5225\u63a7\u96643000\u4e07\u5186) \uff1d \u30fc3,830\u4e07\u5186<\/p>\n<p>\u30de\u30a4\u30ca\u30b9\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u3082\u30bc\u30ed\u306a\u306e\u3067\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u3042\u308c\u3070\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>2000\u4e07\u5186\u3067\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h3>\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u30922000\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f25\u5e74\u4fdd\u6709\u3067\u3001\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u57fa\u672c\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306e\u5834\u5408\u306f\u53d6\u5f97\u8cbb\u3092\u58f2\u5374\u4fa1\u683c\u306e5\uff05\u3067\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u6c7a\u307e\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3044\u308f\u3086\u308b\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u4f8b\u3011<br \/>\n\u53d6\u5f97\uff1a\u571f\u5730\u304c2000\u4e07\u5186\u3067\u58f2\u308c\u305f \u2192 \u58f2\u5374\u4fa1\u683c\u306e5\uff05\u306f100\u4e07\u5186<br \/>\n\u58f2\u5374\uff1a\u571f\u57302,000\u4e07\u5186 \u30fc \u8af8\u7d4c\u8cbb200\u4e07\u5186 \u30fc (\u53d6\u5f97\u8cbb100\u4e07\u5186+\u8af8\u8cbb\u752875\u4e07\u5186)\uff1d1,625\u4e07\u5186<br \/>\n\u8b72\u6e21\u6240\u5f97\u7a0e\uff1a1625\u4e07\u5186\u00d7\u7a0e\u7387(20.315\uff05)\uff1d\u7d04330\u4e07\u5186<\/p>\n<p>\u76f8\u7d9a\u3055\u308c\u305f\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u304c\u898b\u5f53\u305f\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u6982\u7b97\u53d6\u5f97\u8cbb\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7121\u304f\u3055\u306a\u3044\u3088\u3046\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u304a\u304d\u305f\u3044\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u3067\u3082\u70ba\u3059\u8853\u304c\u306a\u3044\u8a33\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e02\u8857\u5730\u4fa1\u683c\u6307\u6570\u3092\u4f7f\u3063\u3066\u63a8\u8a08\u3059\u308b\u3053\u3068\u3067\u3001\u53d6\u5f97\u8cbb\u306e\u8a3c\u660e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u53ef\u80fd\u6027\u3067\u3059\u304b\u3089\u78ba\u5b9f\u306a\u624b\u6bb5\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e0d\u52d5\u7523\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306a\u3069\u306b\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u304b\u554f\u3044\u5408\u308f\u305b\u308b\u306e\u3082\u4e00\u3064\u306e\u624b\u3067\u3059\u3088\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u5374\u3059\u308b\u3068\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/h2>\n<p>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u58f2\u5374\u76ca\u304c\u767a\u751f\u3057\u305f\u5834\u5408<br \/>\n\u30fb\u7279\u5225\u63a7\u9664\u3001\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408<br \/>\n\u30fb\u4e8b\u696d\u3068\u3057\u3066\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u3067\u3082\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3059\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u9808\u306a\u306e\u3067\u3001\u5fd8\u308c\u305a\u306b\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u78ba\u5b9a\u7533\u544a\u306e\u5177\u4f53\u7684\u306a\u3084\u308a\u65b9\u3001\u6b63\u78ba\u306a\u7a0e\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u7528\u306e\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9<\/h3>\n<p>\u4ee5\u4e0b\u306e3STEP\u3067\u9032\u3081\u307e\u3059\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>(1)\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u308b<br \/>\n(2)\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046<br \/>\n(3)\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u5b8c\u4e86<\/p>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u3010STEP1\uff1a\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u308b\u3011<\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u5411\u3051\u3066\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868<br \/>\n\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868(\u5206\u96e2\u8ab2\u7a0e\u7528)<br \/>\n\u30fb\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8(\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u517c\u8a08\u7b97\u660e\u7d30\u66f8)\u3010\u571f\u5730\u30fb\u5efa\u7269\u7528\u3011<br \/>\n\u30fb\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<br \/>\n\u30fb\u7279\u5225\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/p>\n<\/div>\n<p>\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc\u306f\u53d6\u5f97\u8cbb\u3084\u58f2\u5374\u4fa1\u683c\u306e\u8a3c\u660e\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8cfc\u5165\u6642\u3068\u58f2\u5374\u6642\u30012\u3064\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc\u3092\u7528\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2020\/pdf\/B\/B1.pdf\" target=\"_blank\" rel=\"noopener\">\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a>\u3092\u4f7f\u3046\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<h4>\u3010STEP2\uff1a\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3011<\/h4>\n<p>\u81ea\u5206\u306e\u4f4f\u6240\u3068\u58f2\u5374\u3057\u305f\u7269\u4ef6\u306e\u3042\u308b\u4f4f\u6240\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u3069\u3053\u306b\u63d0\u51fa\u3059\u308b\u304b\u8ff7\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306d\u3002<\/p>\n<p>\u7d50\u8ad6\u3068\u3057\u3066\u306f\u300c\u4f4f\u6c11\u7968\u306b\u3042\u308b\u4f4f\u6240\u300d\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u7269\u4ef6\u306e\u4f4f\u6240\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u3010STEP3\uff1a\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u5b8c\u4e86\u3011<\/h4>\n<p>\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u3092\u63d0\u51fa\u3057\u305f\u3089\u3001\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u306f\u5225\u9014\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u304c\u4f34\u3046\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb \uff1d \u53d6\u5f97\u4fa1\u984d \u00d7 0.9 \u00d7 \u511f\u5374\u7387 \u00d7 \u7d4c\u904e\u5e74\u6570<\/p>\n<p>\u511f\u5374\u7387\u306f\u5efa\u7269\u306e\u69cb\u9020\u3054\u3068\u3067\u305d\u308c\u305e\u308c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"text-align: center;\">\u5efa\u7269\u306e\u69cb\u9020<\/th>\n<th style=\"width: 25%; text-align: center;\">\u511f\u5374\u7387<\/th>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: center;\">\u6728\u9020\u30e2\u30eb\u30bf\u30eb<\/td>\n<td style=\"text-align: center;\">0.034<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: center;\">\u6728\u9020<\/td>\n<td style=\"text-align: center;\">0.031<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"text-align: center;\">\u9244\u9aa8\u9020<\/td>\n<td style=\"text-align: center;\">\u539a\u30553mm\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">0.036<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u539a\u30553mm\u8d854mm\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">0.025<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u539a\u30554mm\u8d85<\/td>\n<td style=\"text-align: center;\">0.020<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: center;\">\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8<\/td>\n<td style=\"text-align: center;\">0.015<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0018008-045\/05.htm\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u53c2\u7167<\/p>\n<h3>\u7a0e\u91d1\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u652f\u6255\u3046<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u9593\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a72\u5f53\u3059\u308b\u7533\u544a\u671f\u9593\u306b\u306a\u3063\u305f\u3089\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u76f4\u524d\u3067\u307e\u3068\u3081\u3066\u6e96\u5099\u3059\u308b\u306e\u306f\u975e\u5e38\u306b\u5927\u5909\u306a\u306e\u3067\u3001\u7a0e\u91d1\u304c\u767a\u751f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u305d\u306e\u90fd\u5ea6\u8a18\u9332\u3057\u3066\u304a\u304f\u306e\u304c\u30aa\u30b9\u30b9\u30e1\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8b72\u6e21\u3057\u305f\u65e5\u304b\u3089\u3057\u3070\u3089\u304f\u671f\u9593\u304c\u7a7a\u304d\u307e\u3059\u3002<\/p>\n<p>\u5fd8\u308c\u306a\u3044\u3088\u3046\u30ab\u30ec\u30f3\u30c0\u30fc\u306a\u3069\u306b\u8a18\u5165\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u306f\u3058\u3081\u3066\u306e\u65b9\u3084\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u304c\u5c11\u306a\u3044\u65b9\u306b\u3068\u3063\u3066\u306f\u4e0d\u5b89\u3082\u5927\u304d\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u6700\u5f8c\u306b\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7a0e\u91d1\u306b\u95a2\u3057\u3066\u3088\u304f\u898b\u3089\u308c\u305f\u8cea\u554f\u306b\u3064\u3044\u3066\u3082\u56de\u7b54\u3057\u3066\u3044\u304d\u307e\u3059\u306d\u3002<\/p>\n<h3>\u4e0d\u52d5\u7523\u3092\u58f2\u3063\u305f\u6642\u306e\u7a0e\u91d1\u306f\u3044\u304f\u3089\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u639b\u304b\u308b\u7a0e\u91d1\u306b\u306f\u5927\u304d\u304f\u5206\u3051\u3066\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u3068\u300c\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u8b72\u6e21\u6240\u5f97\u7a0e\u3011<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u201d\u8b72\u6e21\u6240\u5f97\u201d\u3000\uff1d\u3000(\u58f2\u5374\u4fa1\u683c\u30fc\u58f2\u5374\u6642\u306e\u8af8\u8cbb\u7528)\u3000\u30fc\u3000(\u8cfc\u5165\u6642\u306e\u4fa1\u683c\uff0b\u8cfc\u5165\u6642\u306e\u8af8\u8cbb\u7528)<\/p>\n<p>\u3042\u3068\u306f\u4e0a\u306e\u5f0f\u3067\u6c42\u3081\u305f\u8b72\u6e21\u6240\u5f97\u306b\u7a0e\u7387\u3092\u304b\u3051\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u3000\uff1d\u3000\u201d\u8b72\u6e21\u6240\u5f97\u201d\u3000\u00d7\u3000\u300c\u7a0e\u7387\u300d<\/p>\n<p>\u300c\u7a0e\u7387\u300d\u306f\u4fdd\u6709\u671f\u9593\u30673\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb5\u5e74\u672a\u6e80(\u77ed\u671f\u4fdd\u6709)\uff1a20.315\uff05<br \/>\n\u30fb5\u5e74\u4ee5\u4e0a(\u9577\u671f\u4fdd\u6709)\uff1a39.63\uff05<br \/>\n\u30fb10\u5e74\u3092\u8d85\u3048\u308b\uff1a14.21\uff05(6000\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f20.315\uff05)<\/p>\n<p>\u203b\u6b63\u78ba\u306a\u7a0e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u7528\u3082\u8003\u616e\u3057\u3066\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3010\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u3011<\/p>\n<p>\u30fb\u5370\u7d19\u7a0e<\/p>\n<p>\u5951\u7d04\u91d1\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u8868\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u5951\u7d04\u91d1\u984d<\/th>\n<th style=\"width: 30%; text-align: center;\">\u7a0e\u7387<\/th>\n<th style=\"width: 30%; text-align: center;\">\u8efd\u6e1b\u7a0e\u7387<br \/>\n(2024\u5e743\u6708\u672b\u307e\u3067)<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">100\u4e07\u5186\u3092\u8d85\u3048500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">2000\u5186<\/td>\n<td style=\"text-align: center;\">1000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">500\u4e07\u5186\u3092\u8d85\u30481000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">1\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">5000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1000\u4e07\u5186\u3092\u8d85\u30485000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">2\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5000\u4e07\u5186\u3092\u8d85\u30481\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">6\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">3\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1\u5104\u5186\u3092\u8d85\u30485\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">10\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">6\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2024\u5e743\u670831\u65e5\u307e\u3067\u306f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u305d\u306e\u671f\u9593\u307e\u3067\u306b5200\u4e07\u5186\u306e\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u3092\u7d50\u3093\u3060\u306e\u3067\u3042\u308c\u3070\u3001\u5370\u7d19\u7a0e\u306f3\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u30fb\u767b\u9332\u514d\u8a31\u7a0e<\/p>\n<p>\u58f2\u4e3b\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306f\u62b5\u5f53\u6a29\u306e\u62b9\u6d88\u3001\u53ca\u3073\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u4f9d\u983c\u6599\u3067\u3059\u3002<\/p>\n<p>\u76f8\u5834\u306f5000\u5186\u301c2\u4e07\u5186\u524d\u5f8c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e<\/p>\n<p>\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u4ef2\u4ecb\u3092\u4f9d\u983c\u3057\u305f\u5834\u5408\u306f\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u307e\u305a\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u4e0a\u9650\u984d\u3092\u6c42\u3081\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4ef2\u4ecb\u624b\u6570\u6599\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e = \u300c\u4ef2\u4ecb\u624b\u6570\u6599\u300d\u00d7 \u7a0e\u7387(10%)<\/p>\n<p>\u300c\u4ef2\u4ecb\u624b\u6570\u6599\u300d\u306f\u57fa\u672c\u7684\u306b\u4e0a\u9650\u984d\u3092\u8acb\u6c42\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u5b85\u5efa\u6cd5\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u58f2\u8cb7\u4ee3\u91d1<\/th>\n<th style=\"width: 50%; text-align: center;\">\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u4e0a\u9650<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">200\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"text-align: center;\">\u58f2\u8cb7\u4fa1\u683c\u306e5\uff05(+\u6d88\u8cbb\u7a0e)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">200\u4e07\u5186\u3092\u8d85\u3048\u3066400\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"text-align: center;\">\u58f2\u8cb7\u4fa1\u683c\u306e4\uff05(+\u6d88\u8cbb\u7a0e)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">400\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<td style=\"text-align: center;\">\u58f2\u8cb7\u4fa1\u683c\u306e3\uff05(+\u6d88\u8cbb\u7a0e)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3000\u4e07\u5186\u306e\u58f2\u5374\u306b\u304b\u304b\u308b\u4ef2\u4ecb\u624b\u6570\u6599\u3092\u6c42\u3081\u308b\u306a\u3089\u3070\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u306a\u308a\u307e\u3059\u306d\u3002<\/p>\n<p>(200\u4e07\u5186\u00d75%) + (200\u4e07\u5186\u00d74%) + (2600\u4e07\u5186\u00d73%) = 96\u4e07\u5186<\/p>\n<p>\u3042\u3068\u306f\u6c42\u3081\u305f\u4ef2\u4ecb\u624b\u6570\u6599\u306b\u6d88\u8cbb\u7a0e10\uff05\u3092\u639b\u3051\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<h3>\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\uff1f<\/h3>\n<p>\u524d\u63d0\u3068\u3057\u3066\u76f8\u7d9a\u3059\u308b\u3068\u304d\u306b\u306f\u76f8\u7d9a\u7a0e\u3001\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u306b\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u9650\u3063\u3066\u8a00\u3048\u3070\u4ee5\u4e0b\u306e5\u3064\u3067\u3059\u306d\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u8b72\u6e21\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e<br \/>\n\u30fb\u5370\u7d19\u7a0e<br \/>\n\u30fb\u767b\u9332\u514d\u8a31\u7a0e<br \/>\n\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e<br \/>\n\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e(\u203b\u58f2\u5374\u3067\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u4ef2\u4ecb\u3092\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u307f)<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3067\u306f\u6b21\u306e3\u3064\u306e\u7279\u5225\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u3088\u304f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"is-style-border_sm\">\n<p>\u30fb\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664<br \/>\n\u30fb\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664<br \/>\n\u30fb\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/p>\n<\/div>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u5927\u304d\u304f\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u9069\u7528\u3067\u304d\u306a\u3044\u304b\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3044\u3064\u652f\u6255\u3046\uff1f<\/h3>\n<p>\u4ee5\u4e0b\u306e\u8868\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%;\">\u7a0e\u91d1<\/th>\n<th style=\"width: 50%;\">\u7a0e\u91d1\u3092\u652f\u6255\u3046\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<\/tr>\n<tr>\n<td>\u5370\u7d19\u7a0e<\/td>\n<td>\u58f2\u8cb7\u5951\u7d04\u3092\u7d50\u3093\u3060\u6642<\/td>\n<\/tr>\n<tr>\n<td>\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td>\u767b\u8a18\u7533\u8acb\u3092\u3057\u305f\u6642<\/td>\n<\/tr>\n<tr>\n<td>\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e<\/td>\n<td>\u58f2\u8cb7\u5951\u7d04\u3092\u7d50\u3093\u3060\u6642<\/p>\n<p>\u304a\u3088\u3073\u5f15\u304d\u6e21\u3057\u305f\u6642\u306e2\u56de<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u6240\u5f97\u7a0e<\/td>\n<td>\u7269\u4ef6\u306e\u5f15\u304d\u6e21\u3057\u304c<\/p>\n<p>\u5b8c\u4e86\u3057\u305f\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td>\u6bce\u5e741\u67081\u65e5<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u7a0e<\/td>\n<td>\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f<\/p>\n<p>\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5<\/p>\n<p>\u304b\u308910\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7a0e\u91d1\u307e\u3068\u3081<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u69d8\u3005\u306a\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 30%;\">\u7a0e\u91d1<\/th>\n<th style=\"width: 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