{"id":70,"date":"2014-07-10T03:00:54","date_gmt":"2014-07-09T18:00:54","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=70"},"modified":"2024-01-22T15:41:54","modified_gmt":"2024-01-22T06:41:54","slug":"shouhizei-chihoushouhizei","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/70\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u9055\u3044\u306f\uff1f\u7d0d\u4ed8\u5bfe\u8c61\u8005\u3084\u7d0d\u4ed8\u65b9\u6cd5\u3001\u8a08\u7b97\u306e\u4ed5\u65b9\u307e\u3067\u5fb9\u5e95\u89e3\u8aac\uff01"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u304c8%\u304b\u308910%\u3078\u5897\u7a0e\u3055\u308c\u3001\u540c\u6642\u306b\u8efd\u6e1b\u7a0e\u7387\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u6d88\u8cbb\u7a0e\u7387\u304c\u5909\u308f\u308b\u3068\u3001\u305d\u306e\u5185\u8a33\u3067\u3042\u308b\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3001\u7d0d\u4ed8\u65b9\u6cd5\u3084\u8a08\u7b97\u306e\u4ed5\u65b9\u306a\u3069\u3001\u4e8b\u696d\u8005\u306e\u65b9\u3067\u3042\u308c\u3070\u77e5\u3063\u3066\u304a\u304f\u3060\u3051\u3067\u640d\u306e\u306a\u3044\u5185\u5bb9\u3092\u304b\u3093\u305f\u3093\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6d88\u8cbb\u7a0e\u3068\u306f\uff1f\u5730\u65b9\u6d88\u8cbb\u7a0e\u3068\u306f\uff1f<\/h2>\n<p><span 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href=\"https:\/\/biz.moneyforward.com\/words\/1739\/\" data-internallinksmanager029f6b8e52c=\"355\" title=\"\u6d88\u8cbb\u7a0e\u7b49\">\u6d88\u8cbb\u7a0e\u7b49<\/a>\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u7279\u306b\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u533a\u5225\u3057\u306a\u3044\u5834\u5408\u306f\u300c\u6d88\u8cbb\u7a0e\u7b49\u300d\u3068\u3057\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2>\u4e3b\u306a\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u975e\u8ab2\u7a0e\u53d6\u5f15<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u53d6\u5f15\u304c\u3042\u308a\u3001\u7d30\u304b\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u304c\u3069\u3061\u3089\u3082\u6d88\u8cbb\u7a0e\u7b49\u304c\u304b\u304b\u3089\u306a\u3044\u53d6\u5f15\u3067\u3059\u3002<span style=\"background-color: 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\/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6157.htm\" target=\"_blank\" rel=\"noopener\">No.6157\u2003\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3082\u306e\uff08\u4e0d\u8ab2\u7a0e\uff09\u306e\u5177\u4f53\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6201.htm\" target=\"_blank\" rel=\"noopener\">No.6201\u2003\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53d6\u5f15\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d0d\u7a0e\u5bfe\u8c61\u8005\u306f\u8ab0\uff1f<\/h2>\n<p><span style=\"background-color: 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title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3084\u7d4c\u7406\u306e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4ee5\u4e0b\u306e2\u6bb5\u968e\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><strong>\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b<\/strong>\u203b\u57fa\u6e96\u671f\u9593\uff1a\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5224\u5b9a\u3059\u308b\u5e74\uff08\u6cd5\u4eba\u306e\u5834\u5408\u306f\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u524d\u3005\u5e74\uff08\u6cd5\u4eba\u306e\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\uff09<br \/>\n\u203b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff1a\u6d88\u8cbb\u7a0e\u7b49\u304c\u304b\u304b\u308b\u58f2\u4e0a\u9ad8<\/p>\n<p>\u4e0a\u8a18\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u6d88\u8cbb\u7a0e\u7b49\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u4e8b\u696d\u8005\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u9006\u306b1,000\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u3067\u5224\u5b9a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<ol>\n<li><strong>\u4ee5\u4e0b\u306e2\u3064\u306e\u4e21\u65b9\u306b\u8a72\u5f53\u3059\u308b<\/strong>\n<ul>\n<li>\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b<\/li>\n<li>\u7279\u5b9a\u671f\u9593\u306e\u7d66\u4e0e\u7b49\u652f\u6255\u984d\uff08\u7d66\u4e0e\u3001\u8cde\u4e0e\u306a\u3069\u306e\u652f\u6255\u984d\uff09\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b<\/li>\n<\/ul>\n<p>\u203b\u7279\u5b9a\u671f\u9593\uff1a\u500b\u4eba\u306e\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5224\u5b9a\u3059\u308b\u5e74\u306e\u524d\u5e741\u67081\u65e5\u304b\u30896\u670830\u65e5\u307e\u3067\u306e\u671f\u9593\u3002\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u539f\u5247\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5224\u5b9a\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u4ee5\u5f8c6\u30ab\u6708\u306e\u671f\u9593\u3002<\/li>\n<\/ol>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u306e2\u3064\u306e\u4e21\u65b9\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u6d88\u8cbb\u7a0e\u7b49\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u306a\u3044\u4e8b\u696d\u8005\uff09\u306b\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u671f\u9996<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u306e\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u65b0\u8a2d\u6cd5\u4eba\u7b49\u306f\u3001\u4e0a\u8a18\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c5\u5e7410\u6708\u304b\u3089\u59cb\u307e\u3063\u305f<a href=\"https:\/\/biz.moneyforward.com\/invoice\/basic\/48071\/\" data-internallinksmanager029f6b8e52c=\"569\" title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/a>\u3067\u306f\u3001\u4e0a\u8ff0\u3057\u305f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308c\u3070\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u7387\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u7b49\u306e\u7a0e\u7387\u304c8%\u304b\u308910%\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u8efd\u6e1b\u7a0e\u73878%\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<span style=\"background-color: #ffff99;\"><b>\u5897\u7a0e\u306b\u3068\u3082\u306a\u3063\u3066\u6d88\u8cbb\u7a0e\u7b49\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u7a0e\u7387\u3068\u5185\u8a33<\/strong><br \/>\n\n<table id=\"tablepress-37\" class=\"tablepress tablepress-id-37\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u7a0e\u7387\u533a\u5206<\/center><\/th><th class=\"column-2\"><center>\u65e7\u7a0e\u7387<\/center><\/th><th class=\"column-3\"><center>\u6a19\u6e96\u7a0e\u7387<\/center><\/th><th class=\"column-4\"><center>\u8efd\u6e1b\u7a0e\u7387<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6d88\u8cbb\u7a0e\u7387\t<\/center><\/td><td class=\"column-2\"><center>6.3%<\/center><\/td><td class=\"column-3\"><center>7.8\uff05<\/center><\/td><td class=\"column-4\"><center>6.24\uff05<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><center>\u5730\u65b9\u6d88\u8cbb\u7a0e\u7387<\/center><\/td><td class=\"column-2\"><center>1.7\uff05<br \/>\n\uff08\u6d88\u8cbb\u7a0e\u984d\u306e17\/63\uff09<\/center><br \/>\n<\/td><td class=\"column-3\"><center>2.2\uff05<br \/>\n\uff08\u6d88\u8cbb\u7a0e\u984d\u306e22\/78\uff09<\/center><\/td><td class=\"column-4\"><center>1.76\uff05<br \/>\n\uff08\u6d88\u8cbb\u7a0e\u984d\u306e22\/78\uff09<\/center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><center>\u5408\u8a08<\/center><\/td><td class=\"column-2\"><center>8.0\uff05<\/center><\/td><td class=\"column-3\"><center>10.0\uff05<\/center><\/td><td class=\"column-4\"><center>8.0\uff05<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-37 from cache --><\/p>\n<p>\u4e0a\u8a18\u8868\u306e\u88dc\u8db3\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u7b49\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u306f\u4e0a\u8a18\u306e\u8868\u306b\u3042\u308b\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u7387\u306e\u884c\u306e\u30ab\u30c3\u30b3\u66f8\u304d\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u6a19\u6e96\u7a0e\u738710%\u3092\u4f8b\u306b\u3059\u308b\u3068\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u542b\u307e\u306a\u3044\u6d88\u8cbb\u7a0e\u306e\u91d1\u984d\u306b\u5bfe\u3057\u306622\/78\u3092\u4e57\u3058\u308c\u3070\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u542b\u307e\u306a\u3044\u6d88\u8cbb\u7a0e\u306e\u984d\u3092\u307e\u305a0.78\u3067\u5272\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u5408\u8a08\u91d1\u984d\u306b\u5272\u308a\u623b\u3059\u8a08\u7b97\u3092\u884c\u3044\u3001\u3053\u306e\u5408\u8a08\u91d1\u984d\u306b\u5bfe\u3057\u30660.22\u3092\u4e57\u3058\u308c\u3070\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u91d1\u984d\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u8868\u3067\u306f\u5206\u6570\u3067\u3042\u3089\u308f\u3057\u3066\u3044\u308b\u305f\u3081\u5c0f\u6570\u70b9\u306f\u7701\u7565\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6303.htm\" target=\"_blank\" rel=\"noopener\">No.6303\u2003\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d0d\u7a0e\u6642\u671f\u3068\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d88\u8cbb\u7a0e\u7b49\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3001\u500b\u4eba\u4e8b\u696d\u8005\u3068\u6cd5\u4eba\u306e\u5834\u5408\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6642\u671f\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>\u500b\u4eba\u306e\u5834\u5408\u306e\u7d0d\u7a0e\u671f\u9650<\/strong><br \/>\n\u7fcc\u5e74\u306e3\u6708\u672b\u65e5\u307e\u3067\u306b\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u4f75\u305b\u3066\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u6cd5\u4eba\u306e\u5834\u5408\u306e\u7d0d\u7a0e\u671f\u9650<\/strong><br \/>\n\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u30ab\u6708\u4ee5\u5185\u306b\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u4f75\u305b\u3066\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200042\/noufu_kigen.htm\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u56fd\u7a0e\u306e\u7d0d\u671f\u9650\uff08\u6cd5\u5b9a\u7d0d\u671f\u9650\uff09\u53ca\u3073\u632f\u66ff\u65e5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u306f\u539f\u5247\uff08\u4e00\u822c\u8ab2\u7a0e\uff09\u3068\u7c21\u6613\u306a\u8a08\u7b97\u65b9\u6cd5\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40960\/\" data-internallinksmanager029f6b8e52c=\"445\" title=\"\u7c21\u6613\u8ab2\u7a0e\">\u7c21\u6613\u8ab2\u7a0e<\/a>\u5236\u5ea6\uff09\u306e2\u901a\u308a\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6<\/strong><\/p>\n<ol>\n<li>\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u524d\u306e\u5e74\uff08\u6cd5\u4eba\u306e\u5834\u5408\u306f\u4e8b\u696d\u5e74\u5ea6\uff09\u307e\u3067\u306b\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u6240\u7ba1\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/li>\n<\/ol>\n<p>\u307e\u305f\u3001\u4e00\u822c\u8ab2\u7a0e\u3068\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u7b49\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u9055\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc \u4e00\u822c\u8ab2\u7a0e\u306e\u8a08\u7b97<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u7b49 \u2013 \u4ed5\u5165\u30fb\u7d4c\u8cbb\u306a\u3069\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u7b49\uff08\u203b\uff09<br \/>\n=\uff08\u5dee\u3057\u5f15\u304d\uff09\u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u7b49\uff08\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u5834\u5408\u306f\u9084\u4ed8\uff09<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u203b\u4ed5\u5165\u30fb\u7d4c\u8cbb\u306a\u3069\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u7b49\u306f\u3001\u5b9f\u969b\u306b\u6d88\u8cbb\u7a0e\u7b49\u3092\u652f\u6255\u3063\u305f\u53d6\u5f15\u3092\u5143\u306b\u96c6\u8a08<\/p>\n<p><strong>\u25bc \u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u8a08\u7b97<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u7b49 \u2013 \u4ed5\u5165\u30fb\u7d4c\u8cbb\u306a\u3069\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u7b49\uff08\u203b\uff09<br \/>\n=\uff08\u5dee\u3057\u5f15\u304d\uff09\u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u7b49<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u203b\u4ed5\u5165\u30fb\u7d4c\u8cbb\u306a\u3069\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u306b\u306a\u308b\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u7b49 \u00d7 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style=\"background-color: #ffff99;\"><b>\u4e2d\u9593\u7d0d\u4ed8\u306e\u56de\u6570\u306f\u76f4\u524d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u984d\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u542b\u307e\u306a\u3044\u6d88\u8cbb\u7a0e\u984d\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7d0d\u4ed8\u3059\u308b\u3068\u304d\u306f\u6d88\u8cbb\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u4f75\u305b\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u4e2d\u9593\u7533\u544a\u3068\u7d0d\u7a0e<\/strong><br \/>\n\n<table id=\"tablepress-38\" class=\"tablepress tablepress-id-38\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u76f4\u524d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u984d<\/center><\/th><th 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