{"id":79882,"date":"2025-02-27T17:47:36","date_gmt":"2025-02-27T08:47:36","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79882"},"modified":"2026-09-15T14:52:59","modified_gmt":"2026-09-15T05:52:59","slug":"%e3%82%aa%e3%83%9a%e3%83%ac%e3%83%bc%e3%83%86%e3%82%a3%e3%83%b3%e3%82%b0%e3%83%bb%e3%83%aa%e3%83%bc%e3%82%b9%e3%81%ae%e7%a8%8e%e5%8b%99%e4%b8%8a%e3%81%ae%e5%8f%96%e6%89%b1%e3%81%84%e3%83%bb%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79882\/","title":{"rendered":"\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u30fb\u7a0e\u52d9\u8abf\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\uff01"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u7a0e\u52d9\u306f\u3069\u3046\u6271\u3046\uff1f<\/div>\n<p><strong>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306f\u7a0e\u52d9\u4e0a\u3001\u8cc3\u8cb8\u501f\u53d6\u5f15\u3068\u3057\u3066\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3092\u640d\u91d1\u7b97\u5165\u3057\u307e\u3059\u304c\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5f8c\u306f\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u30ba\u30ec\u304c\u751f\u3058\u308b\u305f\u3081\u7533\u544a\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u4e0a\u306f\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u7d99\u7d9a\u3055\u308c\u308b<\/li>\n<li>\u65b0\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u5f8c\u306f\u7533\u544a\u8abf\u6574\u304c\u5fc5\u8981<\/li>\n<li>\u533f\u540d\u7d44\u5408\u306e\u640d\u5931\u306f\u51fa\u8cc7\u984d\u8d85\u904e\u5206\u304c\u5426\u8a8d<\/li>\n<\/ul>\n<p>Q. \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5f8c\u3082\u7a0e\u52d9\u4e0a\u306e\u51e6\u7406\u306f\u5909\u308f\u3089\u306a\u3044\uff1f<\/p>\n<p>A. \u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u306f\u5f93\u6765\u306e\u8cc3\u8cb8\u501f\u53d6\u5f15\u304c\u7d99\u7d9a\u3055\u308c\u308b\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3068\u306e\u5dee\u984d\u3092\u5225\u8868\u56db\u3067\u7533\u544a\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u624b\u7d9a\u304d\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7279\u306b\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u5834\u5408\u306b\u306f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u306f\u53d6\u6271\u3044\u306b\u5dee\u7570\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7533\u544a\u306e\u8907\u96d1\u5316\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u6ce8\u610f\u70b9\u3001\u65b0\u57fa\u6e96\u3067\u306e\u7533\u544a\u8abf\u6574\u306b\u3064\u3044\u3066\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\/library\/43563\/?provider=ac_basic&#038;provider_info=cv.79882.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\/library\/wp-content\/uploads\/2025\/07\/newleace_3-768x454.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>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96 \u304a\u5f79\u7acb\u3061\u30c6\u30f3\u30d7\u30ec3\u70b9\u30bb\u30c3\u30c8\uff08\u7121\u6599\uff09<\/p>\n                    <p class=\"advads-templates-box-text\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u4fee\uff01\u4fbf\u5229\u306a\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5bfe\u5fdc TODO \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u300c\u30ea\u30fc\u30b9\u5224\u5b9a\u7ba1\u7406\u30b7\u30fc\u30c8\u300d\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3000\u793e\u5185\u5f71\u97ff\u8abf\u67fb\u30ea\u30b9\u30c8\u300d\u306e3\u70b9\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\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>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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046\u306b\u30ea\u30fc\u30b9\u304c\u300c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\u300d\u306b\u79fb\u884c\u3059\u308b\u3053\u3068\u3067\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u5834\u5408\u3067\u3082\u3001\u5f93\u6765\u306e\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u8cbb\u7528\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3067\u306f\u306a\u304f\u3001\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u300d\u3084\u300c\u5229\u606f\u76f8\u5f53\u984d\u306e\u671f\u9593\u914d\u5206\u300d\u306b\u3088\u3063\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c12\u30f6\u6708\u4ee5\u5185\u306e\u77ed\u671f\u30ea\u30fc\u30b9\u3084\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5c11\u984d\u30ea\u30fc\u30b9\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u57fa\u6e96\u5c0e\u5165\u5f8c\u3082\u7c21\u4fbf\u7684\u306a\u65b9\u6cd5\u3068\u3057\u3066\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u52d9\u4e0a\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3068\u306e\u5dee\u7570<\/h3>\n<p><strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\u304c\u9032\u3080\u4e00\u65b9\u3067\u3001\u6cd5\u4eba\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3082\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p><span style=\"background-color: #ffff99;\"><strong><\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u4ee4\u548c<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>7<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>7<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u5e74<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>4<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u6708<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>1<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u8cbb\u7528\u306f\u3001\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u50b5\u52d9\u304c\u78ba\u5b9a\u3057\u305f\u90e8\u5206\u306e\u91d1\u984d\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u53d6\u6271\u3044\u304c\u660e\u78ba\u5316\u3055\u308c\u3001<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u3053\u308c\u307e\u3067\u3069\u304a\u308a\u306e\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u7d99\u7d9a\u3055\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong><\/strong><\/span><\/p>\n<p><span style=\"background-color: #ffff99;\"><strong>\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u57fa\u6e96\u306e\u4e0b\u3067\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\uff08\u58f2\u8cb7\u51e6\u7406\uff09\u3055\u308c\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u3084\u3001\u5229\u606f\u76f8\u5f53\u984d\u306e\u914d\u5206\u306b\u3088\u308b\u8cbb\u7528\u8a08\u4e0a\u304c\u539f\u5247\u3068\u3055\u308c\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3068\u306f\u3001\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3082\u3001\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u3046\u305f\u3073\u306b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3068\u3044\u3046\u3001\u73fe\u884c\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7d99\u7d9a\u3055\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u4e2d\u5fc3\u306b\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306b\u5dee\u7570\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u7169\u96d1\u306a\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u9069\u5fdc\u306b\u52a0\u3048\u3001\u8907\u96d1\u5316\u3059\u308b\u7a0e\u52d9\u7533\u544a\u624b\u7d9a\u304d\u306b\u3082\u7684\u78ba\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2025\/pdf\/A.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7533\u544a\u8abf\u6574\u306e\u5177\u4f53\u4f8b<\/h3>\n<p><strong>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u640d\u91d1\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u7533\u544a\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7533\u544a\u8abf\u6574\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0 \u524d\u63d0\u6761\u4ef6<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\uff1a6,000\u5343\u5186<\/li>\n<li>\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\uff1a5,600\u5343\u5186<\/li>\n<li>\u30ea\u30fc\u30b9\u671f\u9593\uff1a5\u5e74<\/li>\n<li>\u5404\u5e74\u306b\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\uff1a1,200\u5343\u5186<\/li>\n<li>1\u5e74\u76ee\u306e\u652f\u6255\u30ea\u30fc\u30b9\u6599\u306e\u3046\u3061\u3001\u5229\u606f\u76f8\u5f53\u984d\uff1a200\u5343\u5186<\/li>\n<li>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u8cc3\u8cb8\u501f\u51e6\u7406\u3068\u306a\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h4>\u30ea\u30fc\u30b9\u5951\u7d04\u6642<\/h4>\n<div class=\"summary-box\">\n<ul>\n<li>\u4f1a\u8a08\u4e0a\u306e\u4ed5\u8a33\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u4f1a\u8a08\u4e0a\u306f\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\u304c\u539f\u5247\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u3066\u3001\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3084\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<table>\n<colgroup>\n<col style=\"width: 26.2%;\" \/>\n<col style=\"width: 24.0%;\" \/>\n<col style=\"width: 25.9%;\" \/>\n<col style=\"width: 24.0%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u501f\u65b9<\/strong><\/th>\n<th style=\"text-align: left;\"><\/th>\n<th style=\"text-align: center;\"><strong>\u8cb8\u65b9<\/strong><\/th>\n<th style=\"text-align: left;\"><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">5,600\u5343\u5186<\/td>\n<td style=\"text-align: left;\">\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td style=\"text-align: left;\">5,600\u5343\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"summary-box\">\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4ed5\u8a33\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u5834\u5408\u306b\u306f\u3001\u73fe\u884c\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u540c\u69d8\u306b\u3001\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u6642\u306b\u304a\u3051\u308b\u4ed5\u8a33\u51e6\u7406\u306f\u4e0d\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<table>\n<colgroup>\n<col style=\"width: 50.0%;\" \/>\n<col style=\"width: 50.0%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u501f\u65b9<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8cb8\u65b9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ed5\u8a33\u306a\u3057<\/td>\n<td style=\"text-align: left;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u30ea\u30fc\u30b9\u6599\u652f\u6255\u6642\uff081\u5e74\u76ee\uff09<\/h4>\n<div class=\"summary-box\">\n<ul>\n<li>\u4f1a\u8a08\u4e0a\u306e\u4ed5\u8a33\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5834\u5408\u3001\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u3063\u305f\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3068\u300c\u5229\u606f\u76f8\u5f53\u984d\uff08\u652f\u6255\u5229\u606f\uff09\u300d\u306b\u5206\u3051\u3066\u4ed5\u8a33\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<table>\n<colgroup>\n<col style=\"width: 27.1%;\" \/>\n<col style=\"width: 25.1%;\" \/>\n<col style=\"width: 22.8%;\" \/>\n<col style=\"width: 25.1%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u501f\u65b9<\/strong><\/th>\n<th style=\"text-align: left;\"><\/th>\n<th style=\"text-align: center;\"><strong>\u8cb8\u65b9<\/strong><\/th>\n<th style=\"text-align: left;\"><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30ea\u30fc\u30b9\u8ca0\u50b5<br \/>\n\u652f\u6255\u5229\u606f<\/td>\n<td style=\"text-align: left;\">1,000\u5343\u5186<br \/>\n200\u5343\u5186<\/td>\n<td style=\"text-align: left;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"text-align: left;\">1,200\u5343\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"summary-box\">\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4ed5\u8a33\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u73fe\u884c\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u540c\u69d8\u306b\u3001\u8cc3\u8cb8\u501f\u51e6\u7406\u306b\u57fa\u3065\u3044\u3066\u640d\u91d1\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30ea\u30fc\u30b9\u6599\u652f\u6255\u6642\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9f\u969b\u306e\u652f\u6255\u984d\u3092\u305d\u306e\u307e\u307e\u300c\u652f\u6255\u30ea\u30fc\u30b9\u6599\u300d\u3068\u3057\u3066\u640d\u91d1\u51e6\u7406\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<table>\n<colgroup>\n<col style=\"width: 30.3%;\" \/>\n<col style=\"width: 24.0%;\" \/>\n<col style=\"width: 21.8%;\" \/>\n<col style=\"width: 24.0%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u501f\u65b9<\/strong><\/th>\n<th style=\"text-align: left;\"><\/th>\n<th style=\"text-align: center;\"><strong>\u8cb8\u65b9<\/strong><\/th>\n<th style=\"text-align: left;\"><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u652f\u6255\u30ea\u30fc\u30b9\u6599<\/td>\n<td style=\"text-align: left;\">1,200\u5343\u5186<\/td>\n<td style=\"text-align: left;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"text-align: left;\">1,200\u5343\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\uff081\u5e74\u76ee\uff09<\/h4>\n<div class=\"summary-box\">\n<ul>\n<li>\u4f1a\u8a08\u4e0a\u306e\u4ed5\u8a33\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u30ea\u30fc\u30b9\u306e\u5bfe\u8c61\u8cc7\u7523\u306f\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3001\u81ea\u793e\u4fdd\u6709\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u540c\u69d8\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u3063\u3066\u8cbb\u7528\u5316\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<table>\n<colgroup>\n<col style=\"width: 23.1%;\" \/>\n<col style=\"width: 32.7%;\" \/>\n<col style=\"width: 23.1%;\" \/>\n<col style=\"width: 21.1%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u501f\u65b9<\/strong><\/th>\n<th style=\"text-align: left;\"><\/th>\n<th style=\"text-align: center;\"><strong>\u8cb8\u65b9<\/strong><\/th>\n<th style=\"text-align: left;\"><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"text-align: left;\">1,120\u5343\u5186\uff08\u203b\uff09<\/td>\n<td style=\"text-align: left;\">\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">1,120\u5343\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u203b\uff095,600\u5343\u5186\uff08\u4f7f\u7528\u6a29\u8cc7\u7523\uff09\u00f75\u5e74\uff08\u30ea\u30fc\u30b9\u671f\u9593\uff09\uff1d1,120\u5343\u5186<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4ed5\u8a33\u8cc3\u8cb8\u501f\u51e6\u7406\u3092\u884c\u3046\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u30ea\u30fc\u30b9\u306e\u5bfe\u8c61\u8cc7\u7523\u306f\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3044\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u306f\u4e0d\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<table>\n<colgroup>\n<col style=\"width: 50.0%;\" \/>\n<col style=\"width: 50.0%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u501f\u65b9<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8cb8\u65b9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ed5\u8a33\u306a\u3057<\/td>\n<td style=\"text-align: left;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u7533\u544a\u8abf\u6574<\/h4>\n<p>\u30ea\u30fc\u30b9\u5951\u7d041\u5e74\u76ee\u306b\u304a\u3051\u308b\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u8a08\u4e0a\u984d\u300d\u3068\u300c\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u8a08\u4e0a\u984d200\u5343\u5186\uff08\u652f\u6255\u5229\u606f\uff09\uff0b1,120\u5343\u5186\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\uff09\uff1d1,320\u5343\u5186<\/li>\n<li>\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d1,200\u5343\u5186\uff08\u652f\u6255\u30ea\u30fc\u30b9\u6599\uff09<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><strong>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u5dee\u984d\u3067\u3042\u308b\u300c<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>1,320<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u5343\u5186\uff0d<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>1,200<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u5343\u5186\uff1d<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>120<\/strong><\/span><span style=\"background-color: #ffff99;\"><strong>\u5343\u5186\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u5225\u8868\u56db\u3067\u52a0\u7b97\uff08\u7559\u4fdd\uff09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5225\u8868\u4e94\uff08\u4e00\uff09\u306b\u3082\u540c\u984d\u3092\u8a18\u8f09\u3057\u3066\u7533\u544a\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u3001\u3053\u306e\u7533\u544a\u8abf\u6574\u984d\u306f\u5f90\u3005\u306b\u8a8d\u5bb9\uff08\u6e1b\u7b97\u30fb\u7559\u4fdd\uff09\u3055\u308c\u3066\u3044\u304f\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h2>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u7a0e\u52d9\u51e6\u7406\u3067\u4fdd\u5b58\u3059\u3079\u304d\u66f8\u985e\u306f\uff1f<\/h2>\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u7a0e\u52d9\u51e6\u7406\u3067\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3084\u652f\u6255\u984d\u3001\u7a0e\u52d9\u4e0a\u306e\u5224\u65ad\u6839\u62e0\u3092\u5f8c\u304b\u3089\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u3001\u30ea\u30fc\u30b9\u6599\u306e\u640d\u91d1\u7b97\u5165\u3084\u6d88\u8cbb\u7a0e\u533a\u5206\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u3082\u305d\u3082\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3088\u3044\u53d6\u5f15\u304b\u3082\u78ba\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 24.8%;\" \/>\n<col style=\"width: 75.2%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u4fdd\u5b58\u3059\u3079\u304d\u66f8\u985e<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u78ba\u8a8d\u3055\u308c\u3084\u3059\u3044\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30ea\u30fc\u30b9\u5951\u7d04\u66f8<\/td>\n<td style=\"text-align: left;\">\u5951\u7d04\u671f\u9593\u3001\u89e3\u7d04\u6761\u4ef6\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u6709\u7121\u3001\u5272\u5b89\u8cfc\u5165\u9078\u629e\u6a29\u306e\u6709\u7121<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8acb\u6c42\u66f8\u30fb\u652f\u6255\u660e\u7d30<\/td>\n<td style=\"text-align: left;\">\u30ea\u30fc\u30b9\u6599\u3001\u6d88\u8cbb\u7a0e\u3001\u624b\u6570\u6599\u3001\u4fdd\u967a\u6599\u3001\u7dad\u6301\u7ba1\u7406\u8cbb\u306e\u5185\u8a33<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: 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left;\">\u5206\u914d\u901a\u77e5\u66f8\u30fb\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left;\">\u533f\u540d\u7d44\u5408\u304b\u3089\u306e\u640d\u76ca\u5206\u914d\u984d\u3001\u51fa\u8cc7\u984d\u3092\u8d85\u3048\u308b\u640d\u5931\u306e\u6709\u7121<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u58f2\u5374\u898b\u8fbc\u8cc7\u6599<\/td>\n<td style=\"text-align: left;\">\u6e80\u4e86\u5f8c\u306e\u58f2\u5374\u4fa1\u984d\u3001\u6b8b\u5b58\u4fa1\u984d\u3001\u51fa\u53e3\u6226\u7565\u306e\u524d\u63d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u66f8\u985e\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u3001\u30ea\u30fc\u30b9\u533a\u5206\u3084\u640d\u91d1\u7b97\u5165\u984d\u3001\u6d88\u8cbb\u7a0e\u51e6\u7406\u306e\u59a5\u5f53\u6027\u3092\u8aac\u660e\u3057\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u578b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3067\u306f\u3001\u533f\u540d\u7d44\u5408\u304b\u3089\u306e\u640d\u5931\u5206\u914d\u3084\u5c06\u6765\u306e\u58f2\u5374\u76ca\u304c\u8ad6\u70b9\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u5951\u7d04\u6642\u304b\u3089\u51fa\u53e3\u307e\u3067\u306e\u8cc7\u6599\u3092\u4e00\u4f53\u3067\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u7a0e\u52d9\u51e6\u7406\u3067\u3088\u304f\u3042\u308b\u30df\u30b9\u306f\uff1f<\/h2>\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u7a0e\u52d9\u51e6\u7406\u3067\u306f\u3001\u30ea\u30fc\u30b9\u6599\u3092\u8cbb\u7528\u51e6\u7406\u3067\u304d\u308b\u304b\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u533a\u5206\u3001\u6d88\u8cbb\u7a0e\u3001\u533f\u540d\u7d44\u5408\u304b\u3089\u306e\u640d\u76ca\u5206\u914d\u306a\u3069\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u51e6\u7406\u3060\u3051\u3067\u5224\u65ad\u3059\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u3084\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<colgroup>\n<col 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