{"id":95115,"date":"2025-07-25T16:31:45","date_gmt":"2025-07-25T07:31:45","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=95115"},"modified":"2026-03-31T16:26:55","modified_gmt":"2026-03-31T07:26:55","slug":"15%e5%88%86%e3%81%ae%e6%ae%8b%e6%a5%ad%e4%bb%a3%e5%88%87%e3%82%8a%e6%8d%a8%e3%81%a6%e3%81%af%e9%81%95%e6%b3%95%ef%bc%81%e6%ad%a3%e3%81%97%e3%81%84%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%82%84%e6%ae%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/95115\/","title":{"rendered":"15\u5206\u306e\u6b8b\u696d\u4ee3\u5207\u308a\u6368\u3066\u306f\u9055\u6cd5\uff01\u6b63\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u3084\u6b8b\u696d\u4ee3\u304c\u3064\u304b\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u65e5\u3005\u306e\u696d\u52d9\u306e\u4e2d\u3067\u300115\u5206\u672a\u6e80\u306e\u6b8b\u696d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u308f\u305a\u304b\u306a\u6642\u9593\u306b\u5bfe\u3057\u3066\u3001\u300c15\u5206\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u300d\u3068\u3057\u3066\u6b8b\u696d\u4ee3\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u304c\u5f8c\u3092\u7d76\u3061\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u306a\u305c15\u5206\u5358\u4f4d\u306e\u52e4\u6020\u7ba1\u7406\u304c\u554f\u984c\u306a\u306e\u304b\u3001\u6cd5\u5f8b\u4e0a\u306e\u539f\u5247\u3001\u6b63\u3057\u3044\u6b8b\u696d\u4ee3\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066\u672a\u6255\u3044\u6b8b\u696d\u4ee3\u3092\u8acb\u6c42\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u884c\u52d5\u307e\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>15\u5206\u672a\u6e80\u306e\u6b8b\u696d\u4ee3\u5207\u308a\u6368\u3066\u306f\u539f\u5247\u9055\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u591a\u304f\u306e\u4f01\u696d\u3067\u6163\u7fd2\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b15\u5206\u5358\u4f4d\u3067\u306e\u52e4\u6020\u7ba1\u7406\u3067\u3059\u304c\u3001\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001\u52b4\u50cd\u8005\u306e\u4e0d\u5229\u306b\u306a\u308b\u3088\u3046\u306a\u6642\u9593\u306e\u5207\u308a\u6368\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u9055\u53cd\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c24\u6761\u3067\u306f\u3001\u8cc3\u91d1\u5168\u984d\u6255\u3044\u306e\u539f\u5247\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f1a\u793e\u304c\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3066\u3001\u50cd\u3044\u305f\u5206\u306e\u7d66\u4e0e\u3092\u5168\u984d\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u57fa\u672c\u539f\u5247\u3067\u3059\u3002\u6b8b\u696d\u4ee3\u3082\u5f53\u7136\u8cc3\u91d1\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u52b4\u50cd\u6642\u9593\u306f1\u5206\u5358\u4f4d\u3067\u8a08\u7b97\u3057\u3001\u305d\u306e\u6642\u9593\u306b\u5fdc\u3058\u305f\u8cc3\u91d1\u3092\u652f\u6255\u3046\u306e\u304c\u5927\u539f\u5247\u3067\u3059\u3002\u4f8b\u3048\u3070\u300110\u5206\u306e\u6b8b\u696d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u4f1a\u793e\u306f\u305d\u306e10\u5206\u306b\u5bfe\u3059\u308b\u5272\u5897\u8cc3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u4f1a\u793e\u306e\u90fd\u5408\u306715\u5206\u672a\u6e80\u306f\u30bc\u30ed\u3068\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u306f\u3001\u3053\u306e\u539f\u5247\u306b\u53cd\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5\uff5ce-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>15\u5206\u672a\u6e80\u306e\u6b8b\u696d\u4ee3\u306e\u6b63\u3057\u3044\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c15\u5206\u672a\u6e80\u306e\u5207\u308a\u6368\u3066\u304c\u9055\u6cd5\u306a\u306e\u306f\u5206\u304b\u3063\u305f\u3051\u3069\u3001\u5b9f\u969b\u306b\u3044\u304f\u3089\u640d\u3057\u3066\u3044\u308b\u306e\u3060\u308d\u3046\uff1f\u300d\u3068\u7591\u554f\u306b\u601d\u3046\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u30011\u5206\u5358\u4f4d\u3067\u6b8b\u696d\u4ee3\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u624b\u9806\u3068\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u3069\u308c\u304f\u3089\u3044\u306e\u5dee\u984d\u304c\u751f\u307e\u308c\u308b\u306e\u304b\u3092\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>1\u5206\u5358\u4f4d\u3067\u6b8b\u696d\u4ee3\u3092\u8a08\u7b97\u3059\u308b\u624b\u9806<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u696d\u4ee3\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: center;\"><strong>\u6b8b\u696d\u4ee3 = 1\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1 \u00d7 \u5272\u5897\u7387 \u00d7 \u6b8b\u696d\u6642\u9593<\/strong><\/div>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>1\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u3092\u7b97\u51fa\u3059\u308b<\/strong>\n<ul>\n<li>\u6708\u7d66\u5236\u306e\u5834\u5408\uff1a\uff08\u6708\u7d66 &#8211; \u5404\u7a2e\u624b\u5f53\uff09 \u00f7 1\u30f6\u6708\u306e\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593<br \/>\n\u203b\u5404\u7a2e\u624b\u5f53\u306b\u306f\u3001\u5bb6\u65cf\u624b\u5f53\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u3001\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5272\u5897\u7387\u3092\u78ba\u8a8d\u3059\u308b<\/strong>\n<ul>\n<li>\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd\uff081\u65e58\u6642\u9593\u30fb\u903140\u6642\u9593\u3092\u8d85\u3048\u308b\u52b4\u50cd\uff09\uff1a1.25\u500d<\/li>\n<li>\u6df1\u591c\u52b4\u50cd\uff0822\u6642\uff5e\u7fcc5\u6642\uff09\uff1a1.25\u500d<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u6b8b\u696d\u6642\u9593\u3092\u5206\u5358\u4f4d\u3067\u8a08\u7b97\u3059\u308b<\/strong>\n<ul>\n<li>15\u5206\u306e\u6b8b\u696d\u306e\u5834\u5408\uff1a15 \u00f7 60 = 0.25\u6642\u9593<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<h3>\u6708\u7d6630\u4e07\u5186\u30011\u65e515\u5206\u306e\u6b8b\u696d\u3092\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u5834\u5408\u306e\u640d\u5931\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u3053\u3067\u3001\u5177\u4f53\u7684\u306a\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u3067\u640d\u5931\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u6761\u4ef6<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6708\u7d66\uff1a30\u4e07\u5186\uff08\u624b\u5f53\u7b49\u3092\u542b\u307e\u306a\u3044\u57fa\u790e\u8cc3\u91d1\uff09<\/li>\n<li>1\u30f6\u6708\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\uff1a160\u6642\u9593<\/li>\n<li>\u6b8b\u696d\uff1a\u6bce\u65e515\u5206\uff08\u670820\u65e5\u52e4\u52d9\uff09<\/li>\n<li>\u4f1a\u793e\u306e\u30eb\u30fc\u30eb\uff1a15\u5206\u672a\u6e80\u306e\u6b8b\u696d\u306f\u5207\u308a\u6368\u3066<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>1\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1<\/strong><br \/>\n300,000\u5186 \u00f7 160\u6642\u9593 = 1,875\u5186<\/li>\n<li><strong>1\u65e5\u3042\u305f\u308a\u306e\u672a\u6255\u3044\u6b8b\u696d\u4ee3<\/strong><br \/>\n1,875\u5186 \u00d7 1.25 \u00d7 (15\u5206\u00f760\u5206) = \u7d04586\u5186<\/li>\n<li><strong>1\u30f6\u6708\u3042\u305f\u308a\u306e\u640d\u5931\u984d<\/strong><br \/>\n586\u5186 \u00d7 20\u65e5 = 11,720\u5186<\/li>\n<li><strong>1\u5e74\u3042\u305f\u308a\u306e\u640d\u5931\u984d<\/strong><br \/>\n11,720\u5186 \u00d7 12\u30f6\u6708 = 140,640\u5186<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6bce\u65e5\u308f\u305a\u304b15\u5206\u306e\u6b8b\u696d\u3067\u3082\u3001\u5e74\u9593\u3067\u8a08\u7b97\u3059\u308b\u306814\u4e07\u5186\u4ee5\u4e0a\u3082\u306e\u91d1\u984d\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u6570\u5e74\u9593\u7d9a\u3051\u3070\u3001\u3055\u3089\u306b\u5927\u304d\u306a\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6bce\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u3067\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u5206\u306e\u6b8b\u696d\u4ee3\u304c\u6b63\u3057\u304f\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u3092\u6ce8\u610f\u6df1\u304f\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u898b\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u52e4\u6020\u300d\u3068\u300c\u652f\u7d66\u300d\u306e\u9805\u76ee\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u52e4\u6020\u9805\u76ee<\/strong><br \/>\n\u300c\u6b8b\u696d\u6642\u9593\u300d\u300c\u6642\u9593\u5916\u52b4\u50cd\u6642\u9593\u300d\u306a\u3069\u304c\u3001\u81ea\u5206\u306e\u8a8d\u8b58\u3057\u3066\u3044\u308b\u5b9f\u52b4\u50cd\u6642\u9593\u3068\u5408\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u652f\u7d66\u9805\u76ee<\/strong><br \/>\n\u300c\u6642\u9593\u5916\u624b\u5f53\u300d\u300c\u6b8b\u696d\u624b\u5f53\u300d\u306a\u3069\u304c\u3001\u4e0a\u8a18\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3068\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3082\u3057\u3001\u3053\u3053\u306b\u4e56\u96e2\u304c\u3042\u308c\u3070\u3001\u4f1a\u793e\u304c\u4e0d\u9069\u5207\u306a\u52e4\u6020\u7ba1\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>15\u5206\u672a\u6e80\u306e\u6b8b\u696d\u4ee3\u304c\u3064\u304b\u306a\u3044\u306e\u5bfe\u51e6\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3082\u3057\u81ea\u5206\u306e\u6b8b\u696d\u4ee3\u304c\u6b63\u3057\u304f\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u7591\u3044\u304c\u3042\u308b\u5834\u5408\u3001\u6ce3\u304d\u5bdd\u5165\u308a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u672a\u6255\u3044\u6b8b\u696d\u4ee3\u3092\u8acb\u6c42\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u30b9\u30c6\u30c3\u30d7\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u8a3c\u62e0\u3092\u96c6\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u672a\u6255\u3044\u6b8b\u696d\u4ee3\u3092\u8acb\u6c42\u3059\u308b\u4e0a\u3067\u6700\u3082\u91cd\u8981\u306a\u306e\u304c\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3067\u3059\u3002<\/b><\/span>\u4f1a\u793e\u304c\u52e4\u6020\u8a18\u9332\u306e\u958b\u793a\u306b\u5fdc\u3058\u306a\u3044\u53ef\u80fd\u6027\u3082\u8003\u3048\u3001\u81ea\u5206\u81ea\u8eab\u3067\u8a18\u9332\u3092\u6b8b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30bf\u30a4\u30e0\u30ab\u30fc\u30c9\u3084\u52e4\u6020\u30b7\u30b9\u30c6\u30e0\u306e\u5199\u771f\u30fb\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8<\/li>\n<li>\u696d\u52d9\u958b\u59cb\u30fb\u7d42\u4e86\u6642\u523b\u3092\u8a18\u9332\u3057\u305f\u624b\u5e33\u3084\u65e5\u5831<\/li>\n<li>PC\u306e\u30ed\u30b0\u30a4\u30f3\u30fb\u30ed\u30b0\u30aa\u30d5\u5c65\u6b74<\/li>\n<li>\u696d\u52d9\u4e0a\u306e\u30e1\u30fc\u30eb\u3084\u30c1\u30e3\u30c3\u30c8\u306e\u9001\u53d7\u4fe1\u5c65\u6b74<\/li>\n<li>\u30aa\u30d5\u30a3\u30b9\u306e\u5165\u9000\u9928\u8a18\u9332<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u8a18\u9332\u306f\u3001\u6bce\u65e5\u5177\u4f53\u7684\u304b\u3064\u6b63\u78ba\u306b\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>2. \u4f1a\u793e\u306b\u76f8\u8ac7\u30fb\u8acb\u6c42\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a3c\u62e0\u304c\u3042\u308b\u7a0b\u5ea6\u96c6\u307e\u3063\u305f\u3089\u3001\u307e\u305a\u306f\u76f4\u5c5e\u306e\u4e0a\u53f8\u3084\u4eba\u4e8b\u30fb\u52b4\u52d9\u90e8\u306b\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u4f1a\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/5083\/\" data-internallinksmanager029f6b8e52c=\"579\" title=\"\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/a>\u610f\u8b58\u304c\u9ad8\u3044\u5834\u5408\u3084\u3001\u5358\u7d14\u306a\u8a08\u7b97\u30df\u30b9\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u6bb5\u968e\u3067\u662f\u6b63\u3055\u308c\u3001\u672a\u6255\u3044\u5206\u304c\u652f\u6255\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u969b\u306f\u3001\u611f\u60c5\u7684\u306b\u306a\u3089\u305a\u3001\u96c6\u3081\u305f\u8a3c\u62e0\u3092\u3082\u3068\u306b\u300c\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u306f1\u5206\u5358\u4f4d\u3067\u306e\u652f\u6255\u3044\u304c\u539f\u5247\u3068\u8a8d\u8b58\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u79c1\u306e\u52e4\u6020\u8a18\u9332\u3068\u7d66\u4e0e\u660e\u7d30\u306b\u76f8\u9055\u304c\u3042\u308b\u3088\u3046\u3067\u3059\u300d\u3068\u51b7\u9759\u306b\u4e8b\u5b9f\u3092\u4f1d\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>3. \u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u306b\u76f8\u8ac7\u3057\u3066\u3082\u6539\u5584\u304c\u898b\u3089\u308c\u306a\u3044\u3001\u307e\u305f\u306f\u53d6\u308a\u5408\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u7ba1\u8f44\u306e\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\uff08\u52b4\u57fa\uff09\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3044\u3046\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u9055\u53cd\u306e\u7591\u3044\u304c\u3042\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u8abf\u67fb\u3084\u662f\u6b63\u52e7\u544a\u3092\u884c\u3046\u884c\u653f\u6a5f\u95a2\u3067\u3059\u3002<\/p>\n<p>\u76f8\u8ac7\u306f\u7121\u6599\u3067\u884c\u3048\u3001\u533f\u540d\u3067\u306e\u60c5\u5831\u63d0\u4f9b\u3082\u53ef\u80fd\u3067\u3059\u3002\u96c6\u3081\u305f\u8a3c\u62e0\u3092\u6301\u53c2\u3057\u3066\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u304c\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u662f\u6b63\u52e7\u544a\u3092\u884c\u3044\u3001\u554f\u984c\u304c\u89e3\u6c7a\u306b\u5411\u304b\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>4. \u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u6cd5\u7684\u63aa\u7f6e\u3092\u691c\u8a0e\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306e\u662f\u6b63\u52e7\u544a\u306b\u4f1a\u793e\u304c\u5fdc\u3058\u306a\u3044\u5834\u5408\u3084\u3001\u3088\u308a\u78ba\u5b9f\u306b\u672a\u6255\u3044\u6b8b\u696d\u4ee3\u3092\u56de\u53ce\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u52b4\u50cd\u554f\u984c\u306b\u5f37\u3044\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u3042\u306a\u305f\u306e\u4ee3\u7406\u4eba\u3068\u3057\u3066\u4f1a\u793e\u3068\u4ea4\u6e09\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u4ea4\u6e09\u3067\u89e3\u6c7a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u52b4\u50cd\u5be9\u5224\u3084\u8a34\u8a1f\u3068\u3044\u3063\u305f\u6cd5\u7684\u63aa\u7f6e\u3092\u53d6\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u5f01\u8b77\u58eb\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u521d\u56de\u76f8\u8ac7\u3092\u7121\u6599\u3067\u884c\u3063\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3082\u591a\u3044\u305f\u3081\u3001\u307e\u305a\u306f\u4e00\u5ea6\u76f8\u8ac7\u3057\u3066\u307f\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4f8b\u5916\u7684\u306b\u6b8b\u696d\u6642\u9593\u306e\u5207\u308a\u4e0a\u3052\u306a\u3069\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u539a\u751f\u52b4\u50cd\u7701\u306e\u901a\u9054\u3067\u306f\u3001\u300c1\u30f6\u6708\u306b\u304a\u3051\u308b\u6642\u9593\u5916\u52b4\u50cd\u3001\u4f11\u65e5\u52b4\u50cd\u3001\u6df1\u591c\u696d\u306e\u5404\u3005\u306e\u6642\u9593\u6570\u306e\u5408\u8a08\u306b1\u6642\u9593\u672a\u6e80\u306e\u7aef\u6570\u304c\u751f\u3058\u305f\u5834\u5408\u300130\u5206\u672a\u6e80\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3001\u305d\u308c\u4ee5\u4e0a\u30921\u6642\u9593\u306b\u5207\u308a\u4e0a\u3052\u308b\u3053\u3068\u300d\u306f\u3001\u4e8b\u52d9\u7c21\u4fbf\u3092\u76ee\u7684\u3068\u3057\u305f\u63aa\u7f6e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u91cd\u8981\u306a\u306e\u306f\u3001\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u300c1\u30f6\u6708\u306e\u5408\u8a08\u6642\u9593\u300d\u306b\u5bfe\u3059\u308b\u51e6\u7406\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u65e5\u3005\u306e\u52b4\u50cd\u6642\u9593\u309215\u5206\u308430\u5206\u5358\u4f4d\u3067\u5207\u308a\u6368\u3066\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u4f8b\u5916\u30eb\u30fc\u30eb\u3092\u62e1\u5927\u89e3\u91c8\u3057\u3001\u300c\u6bce\u65e530\u5206\u672a\u6e80\u306e\u6b8b\u696d\u306f\u5207\u308a\u6368\u3066\u3066\u826f\u3044\u300d\u3068\u3044\u3063\u305f\u8aa4\u3063\u305f\u904b\u7528\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u660e\u78ba\u306b\u9055\u6cd5\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6b63\u3057\u3044\u4f8b<\/strong><br \/>\n1\u30f6\u6708\u306e\u6b8b\u696d\u6642\u9593\u306e\u5408\u8a08\u304c\u300c30\u6642\u959320\u5206\u300d\u3060\u3063\u305f\u5834\u5408 \u2192 20\u5206\u3092\u5207\u308a\u6368\u3066\u3066\u300c30\u6642\u9593\u300d\u5206\u306e\u6b8b\u696d\u4ee3\u3092\u652f\u6255\u3046\u3002<\/li>\n<li><strong>\u9055\u6cd5\u306a\u4f8b<\/strong><br \/>\n\u6bce\u65e5\u767a\u751f\u3059\u308b20\u5206\u306e\u6b8b\u696d\u3092\u3001\u65e5\u3005\u5207\u308a\u6368\u3066\u3066\u30bc\u30ed\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u5e38\u306b\u52b4\u50cd\u8005\u306e\u4e0d\u5229\u306b\u306a\u308b\u3088\u3046\u306a\u5207\u308a\u6368\u3066\u306f\u3001\u3053\u306e\u4f8b\u5916\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<h2>15\u5206\u306e\u6b8b\u696d\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u3053\u3053\u3067\u306f\u300115\u5206\u306e\u6b8b\u696d\u306b\u95a2\u3057\u3066\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n<h3>\u300c15\u5206\u672a\u6e80\u306f\u4f11\u61a9\u300d\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u304c\u3001\u5408\u6cd5\u3067\u3059\u304b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3044\u3044\u3048\u3001\u9055\u6cd5\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/b><\/span>\u4f11\u61a9\u6642\u9593\u3068\u306f\u3001\u52b4\u50cd\u8005\u304c\u4f1a\u793e\u306e\u6307\u63ee\u547d\u4ee4\u4e0b\u304b\u3089\u5b8c\u5168\u306b\u96e2\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u696d\u52d9\u306e\u6307\u793a\u3084\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u6642\u9593\u306f\u4f11\u61a9\u3067\u306f\u306a\u304f\u300c\u624b\u5f85\u3061\u6642\u9593\u300d\u3068\u898b\u306a\u3055\u308c\u3001\u52b4\u50cd\u6642\u9593\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u53f8\u6cd5\u5224\u65ad\u3067\u3082\u300c\u4f11\u61a9\u300d\u3068\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u9055\u6cd5\u3068\u5224\u65ad\u3055\u308c\u305f\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8acb\u6c42\u3067\u304d\u308b\u6b8b\u696d\u4ee3\u306f\u3044\u3064\u304b\u3089\u3044\u3064\u307e\u3067\uff1f\u6642\u52b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u306f\u3044\u3001\u3042\u308a\u307e\u3059\u3002<span style=\"background-color: 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