{"id":11583,"date":"2024-09-02T09:30:56","date_gmt":"2024-09-02T00:30:56","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/?p=11583"},"modified":"2025-10-27T20:57:23","modified_gmt":"2025-10-27T11:57:23","slug":"service2-04","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/guide\/service2\/service2-04.html","title":{"rendered":"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\u3092\u81ea\u52d5\u8a08\u7b97\u3059\u308b\u65b9\u6cd5"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u81ea\u52d5\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3084\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5bfe\u8c61\u306e\u304a\u5ba2\u3055\u307e<\/h2>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h07_06.png 598w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h07_06-226x300.png 226w\" sizes=\"auto, (max-width: 598px) 100vw, 598px\" \/><\/a><\/li>\n<p><\/br><\/p>\n<li>\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u81ea\u52d5\u8a08\u7b97\u306e\u5bfe\u8c61\u3067\u3059\u300d\u3068\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u300c\u6b21\u3078\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_11h55_54.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_11h55_54.png\" alt=\"\" width=\"544\" height=\"234\" class=\"alignnone size-full wp-image-11627\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_11h55_54.png 544w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_11h55_54-300x129.png 300w\" sizes=\"auto, (max-width: 544px) 100vw, 544px\" \/><\/a><\/li>\n<p><\/br><\/p>\n<li>\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f81\u300d\u753b\u9762\u3067\u300c(\u30a4)(\u30c1)\u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u300d\u300c\u7279\u5b9a\u53d6\u5f97\u533a\u5206\u300d\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u533a\u5206\u300d\u3092\u5165\u529b\u3057\u3001\u300c\u6b21\u3078\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/3000\/02\/2024-08-02_14h23_27.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/3000\/02\/2024-08-02_14h23_27.png\" alt=\"\" width=\"585\" height=\"917\" class=\"alignnone size-full wp-image-11971\" \/><\/a><\/li>\n<p><\/br><\/p>\n<li>\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f82\u300d\u753b\u9762\u3067\u300c\u4f4f\u5b85\u60c5\u5831\uff08\u65b0\u7bc9\u53c8\u306f\u8cfc\u5165\uff09\u300d\u3084\u300c(\u7279\u5b9a\u5897\u6539\u7bc9\u7b49)\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u300d\u3092\u5165\u529b\u3057\u3001\u300c\u6b21\u3078\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/3000\/02\/2024-08-02_14h27_13.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/3000\/02\/2024-08-02_14h27_13.png\" alt=\"\" width=\"590\" height=\"992\" class=\"alignnone size-full wp-image-11972\" \/><\/a><\/li>\n<p><\/br><\/p>\n<li>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e(\u7279\u5b9a\u5897\u6539\u7bc9\u7b49)\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u753b\u9762\u3067\u91d1\u984d\u30fb\uff05\u6570\u5024\u30fb\u5099\u8003\u6b04\u3092\u5165\u529b\u3057\u3001\u300c\u6b21\u3078\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/3000\/02\/2024-08-02_14h32_52.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/3000\/02\/2024-08-02_14h32_52.png\" alt=\"\" width=\"587\" height=\"972\" class=\"alignnone size-full 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https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h33_13_2-202x300.png 202w\" sizes=\"auto, (max-width: 598px) 100vw, 598px\" \/><\/a><\/li>\n<p><\/br>\n<\/ol>\n<div class=\"box-info\">\n\u4ed6\u306b\u3082\u63a7\u9664\u7533\u544a\u3059\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\uff0b\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u8ffd\u52a0\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/3000\/02\/2024-08-02_14h42_59.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/3000\/02\/2024-08-02_14h42_59.png\" alt=\"\" width=\"400\" height=\"370\" class=\"alignnone size-full wp-image-11976\" \/><\/a>\n<\/div>\n<h2 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href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h44_16-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h44_16-1.png\" alt=\"\" width=\"1157\" height=\"246\" class=\"alignnone size-full wp-image-17473\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h44_16-1.png 1157w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h44_16-1-300x64.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h44_16-1-1024x218.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_12h44_16-1-768x163.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/li>\n<p><\/br><\/p>\n<li>\u300c\u7533\u544a\u66f8\u56de\u53ce\u30fb\u8a08\u7b97\u300d\u753b\u9762\u3067\u300c\u672a\u78ba\u8a8d\u300d\u304c\u9078\u629e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u5bfe\u8c61\u5f93\u696d\u54e1\u306e\u300c\u5f93\u696d\u54e1\u756a\u53f7 \u6c0f\u540d\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_13h02_40.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_13h02_40.png\" alt=\"\" width=\"1152\" height=\"499\" class=\"alignnone size-full wp-image-17477\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_13h02_40.png 1152w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_13h02_40-300x130.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_13h02_40-1024x444.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/3025\/09\/2025-09-18_13h02_40-768x333.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/li>\n<p><\/br><\/p>\n<li>\u300c\u7533\u544a\u5f93\u696d\u54e1\u306e\u8a73\u7d30\u300d\u753b\u9762\u3067\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\u30bf\u30d6\u3092\u9078\u629e\u3057\u3001\u300c5.\u4f4f\u5b85\u30ed\u30fc\u30f3\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h07_29.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h07_29.png\" alt=\"\" width=\"920\" height=\"567\" class=\"alignnone size-full wp-image-11638\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h07_29.png 920w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h07_29-300x185.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h07_29-768x473.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/li>\n<p><\/br><\/p>\n<li>\u5f93\u696d\u54e1\u304b\u3089\u7533\u544a\u3055\u308c\u305f\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h13_46.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h13_46.png\" alt=\"\" width=\"927\" height=\"1006\" class=\"alignnone size-full wp-image-11640\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h13_46.png 927w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h13_46-276x300.png 276w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h13_46-768x833.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/li>\n<p><\/br>\n<\/ol>\n<div class=\"box-info\">\n\u300c\u7533\u544a\u5f93\u696d\u54e1\u306e\u8a73\u7d30\u300d\u753b\u9762\u3067\u300c\u7533\u544a\u66f8\u69d8\u5f0f\u300d\u30bf\u30d6\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u5f62\u5f0f\u3067\u7533\u544a\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h18_56.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h18_56.png\" alt=\"\" width=\"500\" height=\"384\" class=\"alignnone size-full wp-image-11641\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h18_56.png 1228w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h18_56-300x231.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h18_56-1024x788.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h18_56-768x591.png 768w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/a>\n<\/div>\n<h3 id=\"ttl002-2\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u8ffd\u52a0\u30fb\u4fee\u6b63<\/h3>\n<p>\u300c\u7533\u544a\u5f93\u696d\u54e1\u306e\u8a73\u7d30\u300d\uff1e\u300c\u7533\u544a\u66f8\u5185\u5bb9\u300d\u753b\u9762\u306e\u300c5.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u300d\u3067\u300c\u4fee\u6b63\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u7ba1\u7406\u8005\u7528\u753b\u9762\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5185\u5bb9\u3092\u8ffd\u52a0\u30fb\u4fee\u6b63\u3067\u304d\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h32_35.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h32_35.png\" alt=\"\" width=\"1368\" height=\"545\" class=\"alignnone size-full wp-image-11644\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h32_35.png 1368w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h32_35-300x120.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h32_35-1024x408.png 1024w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/25\/2024\/07\/2024-08-02_14h32_35-768x306.png 768w\" sizes=\"auto, (max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/a><\/p>\n<h2 id=\"ttl003\">\u4e3b\u306a\u30a8\u30e9\u30fc\u30ea\u30b9\u30c8<\/h2>\n<table>\n<tr>\n<th width=\"8%\">\u756a\u53f7<\/th>\n<th width=\"46%\">\u30a8\u30e9\u30fc\u30e1\u30c3\u30bb\u30fc\u30b8<\/th>\n<th width=\"46%\">\u5bfe\u51e6\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u2460<\/td>\n<td>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c3,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u4eca\u5e74\u306f\u7533\u544a\u3067\u304d\u307e\u305b\u3093\u3002<\/td>\n<td>\u672c\u4eba\u306e\u6240\u5f97\u304c3,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<br \/>\n\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u7533\u544a\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u7b49\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\n<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u3002\u8ffd\u52a0\u3057\u305f\u5185\u5bb9\u306b\u3088\u308a\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/td>\n<td>\u672c\u4eba\u306e\u6240\u5f97\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u4ed6\u306e\u9805\u76ee\u306e\u7533\u544a\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u5224\u5b9a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u3002\u8ffd\u52a0\u3057\u305f\u5185\u5bb9\u306b\u3088\u308a\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/td>\n<td>\u672c\u4eba\u306e\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u4ed6\u306e\u9805\u76ee\u306e\u7533\u544a\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u5224\u5b9a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u81ea\u52d5\u8a08\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3059<\/td>\n<td>\u81ea\u52d5\u8a08\u7b97\u306b\u306f\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u624b\u8a08\u7b97\u3057\u3066\u76f4\u63a5\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\uff08\u30cb\uff09\u00f7\uff08\u30cf\uff09\u306e\u5272\u5408\u3068\uff08\u30c8\uff09\u00f7\uff08\u30d8\uff09\u306e\u5272\u5408\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u76f4\u63a5\u5165\u529b\u3067\u7533\u544a\u66f8\u3092\u8ffd\u52a0\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td>\n<td>\u5bb6\u5c4b\u3068\u571f\u5730\u306e\u5c45\u4f4f\u5272\u5408\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u52d5\u8a08\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u76f4\u63a5\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\uff08\u30db\uff09\u3068\uff08\u30d8\uff09\u3068\uff08\u30c8\uff09\u306e\u9805\u76ee\u306f\u5168\u3066\u5165\u529b\u3059\u308b\u304b\u7a7a\u6b04\u306b\u3057\u3066\u304f\u3060\u3055\u3044<\/td>\n<td>\u571f\u5730\u306e\u4fa1\u683c\u30fb\u571f\u5730\u306e\u9762\u7a4d\u30fb\u571f\u5730\u306e\u5c45\u4f4f\u9762\u7a4d\u306e\u3044\u305a\u308c\u304b\u4e00\u90e8\u304c\u5165\u529b\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n\u3059\u3079\u3066\u5165\u529b\u3059\u308b\u304b\u3001\u3059\u3079\u3066\u7a7a\u767d\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>\u300c1. \u4f4f\u5b85\u306e\u307f\u300d\u304b\u300c2. \u571f\u5730\u306e\u307f\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5225\u306e\u501f\u5165\u5148\u3067\u300c3. \u4f4f\u5b85\u53ca\u3073\u571f\u5730\u300d\u3092\u9078\u629e\u3067\u304d\u307e\u305b\u3093<\/td>\n<td>\u300c1. \u4f4f\u5b85\u306e\u307f\u300d\u304b\u300c2. \u571f\u5730\u306e\u307f\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5225\u306e\u501f\u5165\u5148\u3067\u300c3. \u4f4f\u5b85\u53ca\u3073\u571f\u5730\u300d\u3092\u9078\u629e\u3059\u308b\u3068\u81ea\u52d5\u8a08\u7b97\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u624b\u8a08\u7b97\u3057\u3066\u76f4\u63a5\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<\/table>\n<h2 id=\"ttl004\">\u3054\u6ce8\u610f<\/h2>\n<p>\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u81ea\u52d5\u8a08\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u501f\u5165\u5148\u304c3\u3064\u4ee5\u4e0a\u3042\u308b<\/li>\n<li>\u501f\u5165\u5148\u304c2\u3064\u3067\u3001\u305d\u308c\u305e\u308c\u501f\u5165\u91d1\u7b49\u306e\u5185\u8a33\u304c\u300c1. 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