{"id":60855,"date":"2022-07-29T15:13:50","date_gmt":"2022-07-29T06:13:50","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=60855"},"modified":"2026-01-08T10:59:37","modified_gmt":"2026-01-08T01:59:37","slug":"%e5%86%85%e8%a3%85%e5%b7%a5%e4%ba%8b%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e3%81%a8%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%81%ae%e6%b3%a8%e6%84%8f%e3%81%99%e3%81%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/60855\/","title":{"rendered":"\u5185\u88c5\u5de5\u4e8b\u306e\u8010\u7528\u5e74\u6570\u306f10\u5e74\uff1f15\u5e74\uff1f\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3084\u52d8\u5b9a\u79d1\u76ee\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u5185\u88c5\u5de5\u4e8b\u306e\u8010\u7528\u5e74\u6570\u306f\u300110\u5e74\u304b\u308915\u5e74\u306e\u7bc4\u56f2\u3067\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u306a\u305c\u305d\u306e\u3088\u3046\u306a\u5e45\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u306f\u3001\u81ea\u793e\u6240\u6709\u7269\u4ef6\u304b\u8cc3\u8cb8\u7269\u4ef6\uff08\u30c6\u30ca\u30f3\u30c8\uff09\u304b\u306b\u3088\u3063\u3066\u3001\u9069\u7528\u3059\u3079\u304d\u4f1a\u8a08\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5185\u88c5\u5de5\u4e8b\u306e\u8010\u7528\u5e74\u6570\u306e\u57fa\u790e\u77e5\u8b58\u304b\u3089\u3001\u30b1\u30fc\u30b9\u5225\u306e\u5177\u4f53\u7684\u306a\u5e74\u6570\u306e\u5224\u65ad\u57fa\u6e96\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u306e\u4ed5\u7d44\u307f\u3001\u305d\u3057\u3066\u8010\u4e45\u5e74\u6570\u3068\u306e\u9055\u3044\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/1455\/?provider=ac_basic&provider_info=cv.60855.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/wp-content\/uploads\/2025\/12\/minibook_accounting_60855.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u5185\u88c5\u5de5\u4e8b\u306e\u52d8\u5b9a\u79d1\u76ee\u30fb\u8010\u7528\u5e74\u6570 \u5224\u5b9a\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u5185\u88c5\u5de5\u4e8b\u306e\u52d8\u5b9a\u79d1\u76ee\u30fb\u8010\u7528\u5e74\u6570 \u5224\u5b9a\u30b7\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u305d\u3082\u305d\u3082\u5185\u88c5\u5de5\u4e8b\u306e\u8010\u7528\u5e74\u6570\u3068\u306f\uff1f<\/h2>\n<p>\u5185\u88c5\u5de5\u4e8b\u306e\u8010\u7528\u5e74\u6570\u306b\u306f\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u306e\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\u3068\u3001\u5b9f\u969b\u306e\u5bff\u547d\u3067\u3042\u308b\u300c\u7269\u7406\u7684\u8010\u7528\u5e74\u6570\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1. \u7a0e\u52d9\u4e0a\u306e\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a>\u300d\u3067\u5b9a\u3081\u305f\u3001\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u4fa1\u5024\u304c\u6301\u7d9a\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u671f\u9593\uff08\u5e74\u6570\uff09\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f01\u696d\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u304c\u5185\u88c5\u5de5\u4e8b\u306a\u3069\u306e\u9ad8\u984d\u306a\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u969b\u3001\u305d\u306e\u8cbb\u7528\u3092\u4e00\u5ea6\u306b\u7d4c\u8cbb\u306b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\uff08\uff1d\u6e1b\u4fa1\u511f\u5374\uff09\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u7a0e\u6cd5\u4e0a\u306e\u30eb\u30fc\u30eb\u3067\u3042\u308a\u3001\u3053\u306e\u5e74\u6570\u3092\u904e\u304e\u305f\u3089\u4f7f\u3048\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2. \u5b9f\u969b\u306e\u5bff\u547d\u3067\u3042\u308b\u300c\u7269\u7406\u7684\u8010\u7528\u5e74\u6570\uff08\u8010\u4e45\u5e74\u6570\uff09\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7269\u7406\u7684\u8010\u7528\u5e74\u6570\uff08\u8010\u4e45\u5e74\u6570\uff09\u3068\u306f\u3001\u305d\u306e\u5185\u88c5\u6750\u3084\u8a2d\u5099\u304c\u5b9f\u969b\u306b\u4f7f\u7528\u306b\u8010\u3048\u3046\u308b\u7269\u7406\u7684\u306a\u5bff\u547d\u306e\u76ee\u5b89\u3067\u3059\u3002<\/b><\/span>\u7d20\u6750\u306e\u54c1\u8cea\u3001\u4f7f\u7528\u983b\u5ea6\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u72b6\u6cc1\u3001\u8a2d\u7f6e\u74b0\u5883\uff08\u6e7f\u5ea6\u3084\u65e5\u7167\u306a\u3069\uff09\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c15\u5e74\u3068\u3055\u308c\u308b\u5185\u88c5\u3067\u3042\u3063\u3066\u3082\u3001\u6c5a\u308c\u3084\u3059\u3044\u30aa\u30d5\u30a3\u30b9\u306e\u5e8a\u30ab\u30fc\u30da\u30c3\u30c8\u306f5\u5e74\u301c10\u5e74\u3067\u4ea4\u63db\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u9006\u306b\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c6\u5e74\u306e\u30a8\u30a2\u30b3\u30f3\u3082\u3001\u4e01\u5be7\u306b\u4f7f\u3048\u307010\u5e74\u4ee5\u4e0a\u7a3c\u50cd\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u7269\u7406\u7684\u8010\u7528\u5e74\u6570\u306f\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u3092\u7406\u89e3\u3057\u3001\u7a0e\u52d9\u4e0a\u306f\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\u3001\u4fee\u7e55\u8a08\u753b\u306f\u300c\u7269\u7406\u7684\u8010\u7528\u5e74\u6570\u300d\u3092\u57fa\u6e96\u306b\u8003\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u5185\u88c5\u5de5\u4e8b\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f10\u5e74\uff1f15\u5e74\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5185\u88c5\u5de5\u4e8b\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u7269\u4ef6\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u7a0e\u6cd5\u4e0a\u306e\u533a\u5206\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5185\u88c5\u5de5\u4e8b\u306e\u8010\u7528\u5e74\u6570\u3068\u3057\u3066\u3088\u304f\u6bd4\u8f03\u3055\u308c\u308b\u300c10\u5e74\u300d\u3068\u300c15\u5e74\u300d\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u7a0e\u6cd5\u4e0a\u306e\u533a\u5206\u3084\u5b9f\u52d9\u4e0a\u306e\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>10\u5e74<\/strong>\uff1a\u4e3b\u306b\u8cc3\u8cb8\u7269\u4ef6\uff08\u30c6\u30ca\u30f3\u30c8\uff09\u3067\u3001\u8cc3\u8cb8\u5951\u7d04\u671f\u9593\u304c10\u5e74\u3067\u3042\u308b\u5834\u5408 \u3084\u3001\u5951\u7d04\u671f\u9593\u304c\u4e0d\u660e\u78ba\u306a\u5834\u5408\u306b\u5b9f\u52d9\u4e0a\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u300c\u7c21\u4fbf\u7684\u306a\u8010\u7528\u5e74\u6570\u300d\u00a0 \u3067\u3059\u3002<\/li>\n<li><strong>15\u5e74<\/strong>\uff1a\u81ea\u793e\u6240\u6709\u7269\u4ef6\u30fb\u8cc3\u8cb8\u7269\u4ef6\u554f\u308f\u305a\u3001\u591a\u304f\u306e\u5185\u88c5\u5de5\u4e8b\u304c\u8a72\u5f53\u3059\u308b\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0b\u3001\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1. \u81ea\u793e\u6240\u6709\u7269\u4ef6\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u793e\u3067\u6240\u6709\u3059\u308b\u5efa\u7269\u306e\u5185\u88c5\u5de5\u4e8b\u306f\u3001\u305d\u306e\u5de5\u4e8b\u304c\u300c\u5efa\u7269\u672c\u4f53\u300d\u3078\u306e\u8cc7\u672c\u7684\u652f\u51fa\u306a\u306e\u304b\u3001\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u306e\u65b0\u8a2d\u306a\u306e\u304b\u3001\u307e\u305f\u306f\u300c\u5668\u5177\u5099\u54c1\u300d\u306e\u8a2d\u7f6e\u306a\u306e\u304b\u306b\u3088\u3063\u3066\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5185\u88c5\u5de5\u4e8b\u306e\u591a\u304f\u306f\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u306b\u8a72\u5f53\u3057\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f15\u5e74\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/7142\/betsuhyo2.pdf\" target=\"_blank\" rel=\"noopener\">\u8010\u7528\u5e74\u6570\u8868\uff08\u5225\u8868\u7b2c\u4e8c\uff09<\/a>\u300d\u3067\u306f\u3001\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u306e\u591a\u304f\uff08\u7d66\u6392\u6c34\u30fb\u885b\u751f\u8a2d\u5099\u3001\u96fb\u6c17\u8a2d\u5099\u3001\u7a7a\u8abf\u8a2d\u5099\u3001\u5185\u90e8\u9020\u4f5c\u306a\u3069\uff09\u304c\u4e00\u5f8b15\u5e74\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5177\u4f53\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9593\u4ed5\u5207\u308a\uff08\u30d1\u30fc\u30c6\u30a3\u30b7\u30e7\u30f3\uff09\u306e\u8a2d\u7f6e<\/li>\n<li>\u5e8a\u3001\u58c1\u3001\u5929\u4e95\u306e\u9020\u4f5c\u5de5\u4e8b<\/li>\n<li>\u7d66\u6392\u6c34\u30fb\u885b\u751f\u8a2d\u5099\uff08\u30c8\u30a4\u30ec\u3001\u6d17\u9762\u53f0\uff09\u306e\u8a2d\u7f6e<\/li>\n<li>\u7167\u660e\u306a\u3069\u306e\u96fb\u6c17\u8a2d\u5099\u5de5\u4e8b<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/7142\/betsuhyo2.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u8868\u7b2c\u4e8c \u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u306e\u8010\u7528\u5e74\u6570\u8868\uff08\u65b0\u65e7\u8cc7\u7523\u533a\u5206\u306e\u5bfe\u7167\u8868\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u4f8b\u59161. \u5668\u5177\u5099\u54c1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u5efa\u7269\u3068\u4e00\u4f53\u5316\u3057\u3066\u304a\u3089\u305a\u3001\u53d6\u308a\u5916\u3057\u304c\u5bb9\u6613\u306a\u3082\u306e\u306f\u300c\u5668\u5177\u5099\u54c1\u300d\u3068\u3057\u3066\u3001\u3088\u308a\u77ed\u3044\u8010\u7528\u5e74\u6570\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5177\u4f53\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u58c1\u639b\u3051\u30a8\u30a2\u30b3\u30f3\uff08\u30c0\u30af\u30c8\u5de5\u4e8b\u306a\u3057\uff09\uff1a6\u5e74<\/li>\n<li>\u30c7\u30b9\u30af\u3001\u68da\u3001\u5fdc\u63a5\u30bb\u30c3\u30c8\u306a\u3069\u306e\u5bb6\u5177\uff1a8\u5e74\u307e\u305f\u306f15\u5e74<\/li>\n<li>\u53ef\u52d5\u5f0f\u306e\u30d1\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\uff08\u7c21\u6613\u306a\u3082\u306e\uff09\uff1a3\u5e74<\/li>\n<\/ul>\n<\/div>\n<h4>\u4f8b\u59162. \u5efa\u7269\u672c\u4f53\u306e\u8010\u7528\u5e74\u6570\u304c\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u5de5\u4e8b\u5185\u5bb9\u304c\u5efa\u7269\u672c\u4f53\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u8cc7\u672c\u7684\u652f\u51fa\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u3001\u5efa\u7269\u672c\u4f53\u306e\u8010\u7528\u5e74\u6570\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u65b0\u7bc9\u6642\u306b\u5efa\u7269\u3068\u5185\u88c5\u304c\u4e00\u4f53\u3068\u3057\u3066\u53d6\u5f97\u3055\u308c\u305f\u5834\u5408\u3084\u3001\u5927\u898f\u6a21\u306a\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3067\u5efa\u7269\u5168\u4f53\u306e\u69cb\u9020\u306b\u95a2\u308f\u308b\u3088\u3046\u306a\u5185\u88c5\u5de5\u4e8b\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5efa\u7269\u672c\u4f53\u306e\u4e3b\u306a\u8010\u7528\u5e74\u6570\uff08\u4e8b\u52d9\u6240\u7528\uff09<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\uff08RC\uff09\u9020\uff1a47\u5e74<\/li>\n<li>\u91cd\u91cf\u9244\u9aa8\u9020\uff1a38\u5e74<\/li>\n<li>\u6728\u9020\uff1a24\u5e74<\/li>\n<\/ul>\n<\/div>\n<p>\u901a\u5e38\u306e\u300c\u5185\u88c5\u306e\u5f35\u308a\u66ff\u3048\u300d\u3084\u300c\u9593\u4ed5\u5207\u308a\u8a2d\u7f6e\u300d\u304c\u3001\u3053\u308c\u3089\u306e\u9577\u3044\u8010\u7528\u5e74\u6570\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306f\u7a00\u3067\u3059\u3002\u591a\u304f\u306f\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\uff0815\u5e74\uff09\u300d\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>2. \u8cc3\u8cb8\u7269\u4ef6\uff08\u30c6\u30ca\u30f3\u30c8\uff09\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u8cb8\u7269\u4ef6\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u81ea\u793e\u7269\u4ef6\u306e\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u3068\u540c\u3058\u3067\u3001\u539f\u5247\u3068\u3057\u306615\u5e74\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u4f8b\u59161. \u8cc3\u8cb8\u5951\u7d04\u671f\u9593\u3067\u511f\u5374\u3067\u304d\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u30c6\u30ca\u30f3\u30c8\u304c\u65bd\u3057\u305f\u9020\u4f5c\uff08B\u5de5\u4e8b\u30fbC\u5de5\u4e8b\u306a\u3069\uff09\u306f\u3001\u305d\u306e\u8cc3\u8cb8\u5951\u7d04\u671f\u9593\u3092\u8010\u7528\u5e74\u6570\u3068\u3057\u3066\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cc3\u8cb8\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308c\u3070\u9020\u4f5c\u306e\u4fa1\u5024\u306f\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff0815\u5e74\uff09\u3088\u308a\u3082\u77ed\u3044\u5951\u7d04\u671f\u9593\u3067\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u3001\u7d4c\u6e08\u7684\u5b9f\u614b\u306b\u5373\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>\u4f8b\u59162. \u5951\u7d04\u671f\u9593\u304c\u4e0d\u660e\u78ba\u306a\u5834\u5408<\/h4>\n<p>\u5951\u7d04\u671f\u9593\u304c\u4e0d\u660e\u78ba\u306a\u5834\u5408\u3084\u3001\u81ea\u52d5\u66f4\u65b0\u306a\u3069\u3067\u5b9f\u8cea\u7684\u306a\u671f\u9593\u304c\u5b9a\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u5408\u7406\u7684\u306a\u5e74\u6570\u3092\u898b\u7a4d\u3082\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5b9f\u52d9\u4e0a\u306f\u300c\u7c21\u4fbf\u7684\u306b10\u5e74\u300d\u3092\u63a1\u7528\u3057\u305f\u308a\u3001\u3042\u308b\u3044\u306f\u8cb8\u4e3b\uff08\u5927\u5bb6\uff09\u306e\u5efa\u7269\u8010\u7528\u5e74\u6570\u306e40%\u301c50%\u7a0b\u5ea6\u3092\u8010\u7528\u5e74\u6570\u3068\u3057\u305f\u308a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5224\u65ad\u306f\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u4f34\u3046\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<h2>\u5185\u88c5\u5de5\u4e8b\u306e\u6e1b\u4fa1\u511f\u5374\u3068\u4f1a\u8a08\u51e6\u7406<\/h2>\n<p>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff0810\u5e74\u300115\u5e74\u306a\u3069\uff09\u304c\u6c7a\u5b9a\u3057\u305f\u3089\u3001\u305d\u306e\u5e74\u6570\u3092\u3082\u3068\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u7d44\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u5185\u88c5\u5de5\u4e8b\u306e\u53d6\u5f97\u8cbb\u7528\u3092\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3001\u6bce\u5e74\u5c11\u3057\u305a\u3064\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u652f\u51fa\u3057\u305f\u5e74\u306b\u5168\u984d\u7d4c\u8cbb\u306b\u3059\u308b\u3068\u3001\u305d\u306e\u5e74\u3060\u3051\u5229\u76ca\u304c\u6975\u7aef\u306b\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u671f\u9593\uff08\u8010\u7528\u5e74\u6570\uff09\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u3092\u914d\u5206\u3057\u3001\u7d4c\u55b6\u5b9f\u614b\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8a08\u7b97\u4f8b\uff08\u5b9a\u984d\u6cd5\u306e\u5834\u5408\uff09<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5185\u88c5\u5de5\u4e8b\u8cbb\uff1a1,500\u4e07\u5186<\/li>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff1a15\u5e74<\/li>\n<li>\u5e74\u9593\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\uff1a1,500\u4e07\u5186 \u00f7 15\u5e74 \uff1d 100\u4e07\u5186\/\u5e74<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u53b3\u5bc6\u306b\u306f\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u305f\u300c\u511f\u5374\u7387\u300d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8cc7\u672c\u7684\u652f\u51fa\u3068\u4fee\u7e55\u8cbb\u306e\u5224\u65ad\u57fa\u6e96<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3059\u3079\u3066\u306e\u5185\u88c5\u5de5\u4e8b\u304c\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\uff08\u8cc7\u7523\u8a08\u4e0a\uff09\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8cc7\u672c\u7684\u652f\u51fa<\/strong><br \/>\n\u65b0\u305f\u306a\u6a5f\u80fd\u306e\u8ffd\u52a0\u3001\u8cc7\u7523\u4fa1\u5024\u306e\u5411\u4e0a\u3001\u8010\u4e45\u6027\u306e\u5411\u4e0a\u306e\u305f\u3081\u306e\u652f\u51fa\u3067\u3059\u3002\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u8010\u7528\u5e74\u6570\uff0810\u5e74\u300115\u5e74\u306a\u3069\uff09\u3067\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3059\u3002<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a><\/strong><br \/>\n\u58ca\u308c\u305f\u3082\u306e\u306e\u4fee\u7406\u3084\u3001\u539f\u72b6\u56de\u5fa9\u306a\u3069\u3001\u8cc7\u7523\u306e\u7dad\u6301\u7ba1\u7406\u3084\u539f\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306e\u652f\u51fa\u3067\u3059\u3002\u652f\u51fa\u3057\u305f\u5e74\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u4e00\u62ec\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_08.htm\" target=\"_blank\" rel=\"noopener\">\u7b2c8\u7bc0 \u8cc7\u672c\u7684\u652f\u51fa\u3068\u4fee\u7e55\u8cbb\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66\/\" data-internallinksmanager029f6b8e52c=\"372\" title=\"\u6d88\u8017\u54c1\u8cbb\">\u6d88\u8017\u54c1\u8cbb<\/a>\u300d\u3068\u3057\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3067\u3042\u308c\u307030\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u3068\u3057\u3066\u3001\u4e00\u62ec\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener\">No.5408 \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5185\u88c5\u5de5\u4e8b\u306e\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee\u30fb\u4ed5\u8a33\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5185\u88c5\u5de5\u4e8b\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u305d\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u9069\u5207\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306b\u4ed5\u8a33\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u4e00\u822c\u7684\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5efa\u7269\u9644\u5c5e\u8a2d\u5099<\/strong>\uff1a\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5185\u88c5\u5de5\u4e8b\u306e\u591a\u304f\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u9593\u4ed5\u5207\u308a\u5de5\u4e8b \u3001\u7d66\u6392\u6c34\u8a2d\u5099 \u3001\u7a7a\u8abf\u8a2d\u5099 \u3001\u96fb\u6c17\u8a2d\u5099 \u306a\u3069\u3001\u5efa\u7269\u3068\u4e00\u4f53\u3068\u306a\u3063\u3066\u6a5f\u80fd\u3059\u308b\u8a2d\u5099\u3067\u3059\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u539f\u524715\u5e74\u3067\u3059\u3002<\/li>\n<li><strong>\u5668\u5177\u5099\u54c1<\/strong>\uff1a\u5efa\u7269\u3068\u4e00\u4f53\u5316\u3057\u3066\u304a\u3089\u305a\u3001\u53d6\u308a\u5916\u3057\u304c\u5bb9\u6613\u306a\u3082\u306e\u3067\u3059\u3002\u4f8b\u3068\u3057\u3066\u3001\u58c1\u639b\u3051\u30a8\u30a2\u30b3\u30f3\uff086\u5e74\uff09 \u3084\u53ef\u52d5\u5f0f\u30d1\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\uff083\u5e74\uff09\u00a0 \u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u5efa\u7269<\/strong>\uff1a\u5de5\u4e8b\u5185\u5bb9\u304c\u5efa\u7269\u672c\u4f53\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u5927\u898f\u6a21\u306a\u8cc7\u672c\u7684\u652f\u51fa\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u306b\u7a00\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u539f\u72b6\u56de\u5fa9\u3084\u8cc7\u7523\u306e\u7dad\u6301\u7ba1\u7406\u306e\u305f\u3081\u306e\u652f\u51fa\u3067\u3001\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001<strong>\u4fee\u7e55\u8cbb<\/strong>\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u305b\u305a\u4e00\u62ec\u3067\u7d4c\u8cbb\u3068\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u4f8b1. \u9593\u4ed5\u5207\u308a\u8a2d\u7f6e\u5de5\u4e8b\uff08500\u4e07\u5186\uff09\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5efa\u7269\u9644\u5c5e\u8a2d\u5099<\/td>\n<td>5,000,000\u5186<\/td>\n<td>\u73fe\u91d1<\/td>\n<td>5,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u4f8b2. \u53d6\u308a\u5916\u3057\u53ef\u80fd\u306a\u30ab\u30a6\u30f3\u30bf\u30fc\uff0880\u4e07\u5186\uff09\u3092\u8cfc\u5165\u3057\u305f\u00a0<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5668\u5177\u5099\u54c1<\/td>\n<td>800,000\u5186<\/td>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48133\/\" data-internallinksmanager029f6b8e52c=\"478\" title=\"\u672a\u6255\u91d1\">\u672a\u6255\u91d1<\/a><\/td>\n<td>800,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u4f8b3. \u5fdc\u63a5\u5ba4\u306e\u6905\u5b50\u30bb\u30c3\u30c8\uff0825\u4e07\u5186\uff09\u3092\u8cfc\u5165\u3057\u305f<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6d88\u8017\u54c1\u8cbb<\/td>\n<td>250,000\u5186<\/td>\n<td>\u73fe\u91d1<\/td>\n<td>250,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u3068\u3057\u3066\u51e6\u7406<\/p>\n<p><strong>\u4f8b4. \u6c5a\u308c\u305f\u30ab\u30fc\u30da\u30c3\u30c8(40\u4e07\u5186)\u3092\u5f35\u308a\u66ff\u3048\u305f<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4fee\u7e55\u8cbb<\/td>\n<td>400,000\u5186<\/td>\n<td>\u73fe\u91d1<\/td>\n<td>400,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u5185\u88c5\u306e\u7269\u7406\u7684\u5bff\u547d\uff08\u8010\u4e45\u5e74\u6570\uff09\u3068\u8cbb\u7528\u76f8\u5834<\/h2>\n<p>\u7a0e\u52d9\u4e0a\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff0810\u5e74\u300115\u5e74\uff09\u3068\u306f\u5225\u306b\u3001\u5b9f\u969b\u306e\u4fee\u7e55\u8a08\u753b\u306e\u305f\u3081\u306b\u7269\u7406\u7684\u306a\u5bff\u547d\uff08\u8010\u4e45\u5e74\u6570\uff09\u3068\u8cbb\u7528\u76f8\u5834\u3082\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5185\u88c5\u6750\u30fb\u8a2d\u5099\u306e\u7269\u7406\u7684\u8010\u7528\u5e74\u6570<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5185\u88c5\u6750\u3084\u8a2d\u5099\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3088\u308a\u65e9\u304f\u52a3\u5316\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u58c1\u7d19\uff08\u30af\u30ed\u30b9\uff09\u3001\u5e8a\uff08\u30ab\u30fc\u30da\u30c3\u30c8\uff09<\/strong>\uff1a\u7d045\u5e74\u301c10\u5e74<br \/>\n\u6c5a\u308c\u3084\u6469\u8017\u304c\u76ee\u7acb\u3061\u3084\u3059\u3044\u305f\u3081\u3001\u30aa\u30d5\u30a3\u30b9\u306e\u7f8e\u89b3\u7dad\u6301\u306e\u305f\u3081\u306b\u65e9\u3081\u306e\u4ea4\u63db\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u5e8a\uff08\u30d5\u30ed\u30fc\u30ea\u30f3\u30b0\u3001P\u30bf\u30a4\u30eb\uff09<\/strong>\uff1a\u7d0410\u5e74\u301c20\u5e74<br \/>\n\u8010\u4e45\u6027\u306f\u9ad8\u3044\u3067\u3059\u304c\u3001\u50b7\u3084\u3078\u3053\u307f\u304c\u84c4\u7a4d\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u6c34\u56de\u308a\u8a2d\u5099\uff08\u30c8\u30a4\u30ec\u3001\u7d66\u6e6f\u5ba4\uff09<\/strong>\uff1a\u7d0410\u5e74\u301c15\u5e74<br \/>\n\u672c\u4f53\u3088\u308a\u3082\u5148\u306b\u30d1\u30c3\u30ad\u30f3\u3084\u6c34\u6813\u91d1\u5177\u304c\u52a3\u5316\uff087\u5e74\u301c10\u5e74\uff09\u3057\u3001\u6c34\u6f0f\u308c\u306e\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u96fb\u6c17\u30fb\u7a7a\u8abf\u8a2d\u5099<\/strong>\uff1a\u7d0410\u5e74\u301c15\u5e74<br \/>\n10\u5e74\u3092\u904e\u304e\u308b\u3068\u90e8\u54c1\u4f9b\u7d66\u304c\u505c\u6b62\u3057\u59cb\u3081\u3001\u6545\u969c\u6642\u306e\u4fee\u7406\u304c\u56f0\u96e3\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u7528\u9014\u5225\u306e\u5185\u88c5\u5de5\u4e8b\u306e\u8cbb\u7528\u76f8\u5834<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5185\u88c5\u5de5\u4e8b\u306e\u30b3\u30b9\u30c8\u306f\u3001\u7528\u9014\u3084\u30c7\u30b6\u30a4\u30f3\u306e\u30b0\u30ec\u30fc\u30c9\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u52d5\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u7528\u9014<\/th>\n<th>\u576a\u5358\u4fa1\u306e\u76ee\u5b89<\/th>\n<th>\u4e3b\u306a\u5de5\u4e8b\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u30aa\u30d5\u30a3\u30b9\uff08\u6539\u88c5\uff09<\/td>\n<td style=\"text-align: left;\">10\u4e07\u5186\uff5e30\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u9593\u4ed5\u5207\u308a\u3001\u5e8a\u3001\u58c1\u3001\u96fb\u6c17\u5de5\u4e8b\u304c\u4e2d\u5fc3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u98f2\u98df\u5e97<\/td>\n<td style=\"text-align: left;\">20\u4e07\u5186\uff5e60\u4e07\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: 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