{"id":1229,"date":"2021-12-10T21:44:09","date_gmt":"2021-12-10T12:44:09","guid":{"rendered":"https:\/\/japanex.jp\/blog\/?p=1229"},"modified":"2022-09-20T20:09:26","modified_gmt":"2022-09-20T11:09:26","slug":"how-to-write-schedules1","status":"publish","type":"post","link":"https:\/\/japanex.jp\/blog\/how-to-write-schedules1","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\uff11\u3068\u306f\uff1f\u304b\u3089\u66f8\u304d\u65b9\u307e\u3067\u56fd\u7a0eOB\u304c0\u304b\u3089\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3067\u3042\u308b\u5225\u88681\u3068\u306f\u3001\u3044\u3063\u305f\u3044\u3069\u306e\u3088\u3046\u306a\u6027\u8cea\u306e\u66f8\u985e\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u305d\u308c\u306f\u3001\u305a\u3070\u308a\uff01<\/p>\n<p><strong><\/strong><span 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\/>\n\u7a0e\u52d9\u30bd\u30d5\u30c8\u3067\u7533\u544a\u66f8\u304c\u51fa\u6765\u4e0a\u304c\u3063\u3066\u307f\u305f\u3082\u306e\u306e\u3001\u7d50\u5c40\u3044\u304f\u3089\u7d0d\u3081\u308c\u3070\u308f\u304b\u3089\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u6b20\u640d\u304c\u3061\u3083\u3093\u3068\u7e70\u308a\u8d8a\u3055\u308c\u3066\u3044\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u3002\u3068\u304b<\/p>\n<p>\u5f53\u671f\u306e\u7533\u544a\u3067\u3001\u3044\u304f\u3089\u7d0d\u4ed8\u306b\u306a\u308b\u306e\u304b\u3001\u3044\u304f\u3089\u9084\u4ed8\u306b\u306a\u308b\u306e\u304b\u3001\u3044\u304f\u3089\u6b20\u640d\u304c\u7e70\u308a\u8d8a\u3055\u308c\u305f\u304b\u3001\u3053\u308c\u3089\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u771f\u3063\u5148\u306b\u5225\u8868\uff11\u3092\u898b\u308c\u3070\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u5b9f\u969b\u306b\u5225\u8868\uff11\u306e\u3069\u3053\u3092\u898b\u308c\u3070\u305d\u306e\u5185\u5bb9\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\uff1f<\/p>\n<p>\u307e\u305a\u306f\u3001\u3053\u306e\u70b9\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u3057\u3066\u3001\u5225\u88681\u3068\u3044\u3046\u306e\u306f\u3069\u3053\u3092\u898b\u305f\u3089\u4f55\u304c\u308f\u304b\u308b\u306e\u304b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u5225\u88681\u306b\u306f\u3001\uff08\u4e00\uff09\uff08\u4e8c\uff09\uff08\u4e09\uff09\u3068\u4e09\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u308c\u305e\u308c\u4f7f\u7528\u3059\u308b\u6cd5\u4eba\u306b\u3088\u308a\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span class=\"f-marker-w\">\u5225\u8868\u4e00\uff08\u4e00\uff09\u2026\u2026\u666e\u901a\u6cd5\u4eba(\u7279\u5b9a\u306e\u533b\u7642\u6cd5\u4eba\u3092\u9664\u304f\u3002)\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u53ca\u3073\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u306e\u5206<\/span> <br \/>\n\u5225\u8868\u4e00\uff08\u4e8c\uff09\u2026\u2026\u516c\u76ca\u6cd5\u4eba\u7b49(\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u3092\u9664\u304f\u3002)\u53ca\u3073\u5354\u540c\u7d44\u5408\u7b49\u306e\u5206 <br \/>\n\u5225\u8868\u4e00\uff08\u4e09\uff09\u2026\u2026\u7279\u5b9a\u306e\u533b\u7642\u6cd5\u4eba\u306e\u5206<\/p>\n<p>\u5f53\u8a18\u4e8b\u3067\u89e3\u8aac\u3059\u308b\u306e\u306f\u3001\u6700\u3082\u4e00\u822c\u7684\u3067\u3001\u5927\u591a\u6570\u306e\u4f01\u696d\u304c\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u5225\u88681\uff08\u4e00\uff09\u306b\u7d5e\u3063\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u300c\u5225\u88681\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u5225\u88681\uff08\u4e00\uff09\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3068\u3054\u7406\u89e3\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u5225\u88681\u306b\u306f\u3001\u300c\u6b21\u8449\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u5b58\u5728\u3042\u308a\u3001\uff12\u679a\u69cb\u6210\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff11\u3068\u5225\u8868\uff11\u6b21\u8449\u306f\u3001\u3044\u305a\u308c\u3082\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u7533\u544a\u66f8\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u5225\u8868\uff11\u3001\u5225\u8868\uff11\u6b21\u8449\u306f\u4e8c\u3064\u3067\u4e00\u3064\u306e\u66f8\u985e\u3068\u8003\u3048\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5358\u7d14\u306b\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u306e\u306b\u3001\uff11\u679a\u3067\u306f\u8db3\u308a\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u5225\u88681\u53ca\u3073\u5225\u8868\uff11\u6b21\u8449\u306e\u8a18\u8f09\u4f8b\u3092\u307f\u3066\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n\u8a18\u8f09\u4f8b\u304b\u3089\u5168\u4f53\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3063\u3066\u3082\u308c\u3048\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u5225\u88681\u3000\u8a18\u8f09\u4f8b<br \/>\n<\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/a6a7b801b0a2cffd321f99918abb72d3.jpg?resize=729%2C1024&#038;ssl=1\" alt=\"\" width=\"729\" height=\"1024\" class=\"alignnone wp-image-1739 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/a6a7b801b0a2cffd321f99918abb72d3.jpg?resize=729%2C1024&amp;ssl=1 729w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/a6a7b801b0a2cffd321f99918abb72d3.jpg?resize=214%2C300&amp;ssl=1 214w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/a6a7b801b0a2cffd321f99918abb72d3.jpg?resize=768%2C1079&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/a6a7b801b0a2cffd321f99918abb72d3.jpg?resize=1094%2C1536&amp;ssl=1 1094w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/a6a7b801b0a2cffd321f99918abb72d3.jpg?w=1367&amp;ssl=1 1367w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5225\u88681\u6b21\u8449\u3000\u8a18\u8f09\u4f8b<br \/>\n<\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5a22f1cb396fe825a0b0ce2a0eabf14f-e1639025822154.png?resize=716%2C1086&#038;ssl=1\" alt=\"\" width=\"716\" height=\"1086\" class=\"alignnone  wp-image-1714\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5a22f1cb396fe825a0b0ce2a0eabf14f-e1639025822154.png?w=829&amp;ssl=1 829w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5a22f1cb396fe825a0b0ce2a0eabf14f-e1639025822154.png?resize=198%2C300&amp;ssl=1 198w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5a22f1cb396fe825a0b0ce2a0eabf14f-e1639025822154.png?resize=675%2C1024&amp;ssl=1 675w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5a22f1cb396fe825a0b0ce2a0eabf14f-e1639025822154.png?resize=768%2C1165&amp;ssl=1 768w\" sizes=\"(max-width: 716px) 100vw, 716px\" \/><\/p>\n<p>\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u521d\u3081\u3066\u5225\u88681\u3092\u898b\u305f\u65b9\u306f\u3001\u81ea\u5206\u306e\u77e5\u308a\u305f\u3044\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u306e\u66f8\u9762\u304b\u3089\u63a2\u3059\u3053\u3068\u3059\u3089\u96e3\u3057\u3044\u306e\u3067\u306f\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u308c\u304b\u3089\u3001\u5225\u88681\u306e\u3069\u3053\u3092\u898b\u308c\u3070\u7533\u544a\u5185\u5bb9\u3092\u7406\u89e3\u3067\u304d\u308b\u304b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>1-1\u3000\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306f\u3069\u3053\u3092\u898b\u305f\u3089\u308f\u304b\u308b\u306e\u304b<\/h3>\n<p>\u5225\u8868\uff11\u3068\u3044\u3046\u306e\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u3092\u884c\u3046\u66f8\u985e\u3067\u3059\u3002<br \/>\n\u5225\u8868\uff11\u306e\u3069\u306e\u90e8\u5206\u3092\u898b\u305f\u3089\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c\u76f4\u3050\u306b\u308f\u304b\u308b\u306e\u304b\u3002<\/p>\n<p>\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u6b04\u3092\u898b\u308b\u3053\u3068\u3067\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul>\n<li><span class=\"f-marker-y\">\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u306f\u3001(16)\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/span><\/li>\n<li><span class=\"f-marker-y\">\u7d0d\u4ed8\u3059\u3079\u304d\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u3001(44)\u300c\u5dee\u5f15\u78ba\u5b9a\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/span><\/li>\n<\/ul>\n<\/div>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/32.jpg?resize=722%2C571&#038;ssl=1\" alt=\"\" width=\"722\" height=\"571\" class=\"alignnone  wp-image-1715\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/32.jpg?w=1065&amp;ssl=1 1065w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/32.jpg?resize=300%2C237&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/32.jpg?resize=1024%2C810&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/32.jpg?resize=768%2C607&amp;ssl=1 768w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/p>\n<p>\u7d0d\u4ed8\u984d\u306e\u30c8\u30fc\u30bf\u30eb\u306f\u3001\u300c16\u6b04 + 44\u6b04\u300d\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u8a08\u7b97\u3059\u308b\u3068\u300150,000 + 8,100 = 58,100<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u3001\u3053\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u7533\u544a\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3>1-2\u3000\u9084\u4ed8\u91d1\u984d\u306f\u3069\u3053\u3092\u898b\u305f\u3089\u308f\u304b\u308b\u306e\u304b<\/h3>\n<p>\u6b21\u306b\u3001\u9084\u4ed8\u7533\u544a\u306b\u306a\u308b\u3068\u304d\u306b\u3001\u305d\u306e\u9084\u4ed8\u91d1\u984d\uff08\u623b\u3063\u3066\u304f\u308b\u91d1\u984d\uff09\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u3001\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3088\u306d\u3002<br \/>\n\u305d\u3082\u305d\u3082\u3001\u521d\u3081\u3066\u5225\u8868\uff11\u3092\u898b\u305f\u65b9\u306f\u3001\u9084\u4ed8\u7533\u544a\u306a\u306e\u304b\u3082\u89e3\u304b\u3089\u306a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u9084\u4ed8\u3068\u306a\u308b\u91d1\u984d\u306f\u3001\u6b21\u306e\uff12\u7b87\u6240\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul>\n<li><span class=\"f-marker-y\">\u9084\u4ed8\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u984d\u306f\u3001(28)\u300c\u3053\u306e\u7533\u544a\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d \u8a08\u300d\u6b04<\/span><\/li>\n<li><span class=\"f-marker-y\">\u9084\u4ed8\u3055\u308c\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306f\u3001(45)\u300c\u3053\u306e\u7533\u544a\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d\u300d\u6b04<\/span><\/li>\n<\/ul>\n<\/div>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/33.png?resize=732%2C542&#038;ssl=1\" alt=\"\" width=\"732\" height=\"542\" class=\"alignnone  wp-image-1716\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/33.png?w=1069&amp;ssl=1 1069w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/33.png?resize=300%2C222&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/33.png?resize=1024%2C758&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/33.png?resize=768%2C568&amp;ssl=1 768w\" sizes=\"(max-width: 732px) 100vw, 732px\" \/><\/p>\n<p>\u9084\u4ed8\u3068\u306a\u308b\u91d1\u984d\u306e\u30c8\u30fc\u30bf\u30eb\u306f\u3001\u300c28\u6b04 + 45\u6b04\u300d\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u8a08\u7b97\u3059\u308b\u3068\u30011,000,000 + 100,000 = 1,100,000<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u3001\u3053\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u7533\u544a\u3067\u623b\u3063\u3066\u304f\u308b\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3>1-3\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f53\u671f\u63a7\u9664\u984d\u3068\u7fcc\u671f\u306b\u7e70\u8d8a\u3059\u6b20\u640d\u91d1\u306e\u91d1\u984d\u306f\u3069\u3053\u3092\u898b\u305f\u3089\u308f\u304b\u308b\u306e\u304b<\/h3>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7b7665e1f6fa9f0aaad335b7225452e7.jpg?resize=553%2C870&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u3000\u5225\u8868\uff11\u306e\u898b\u65b9\u3000\u6b20\u640d\u91d1\u90e8\u5206\" width=\"553\" height=\"870\" class=\"alignnone  wp-image-1773\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7b7665e1f6fa9f0aaad335b7225452e7.jpg?resize=651%2C1024&amp;ssl=1 651w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7b7665e1f6fa9f0aaad335b7225452e7.jpg?resize=191%2C300&amp;ssl=1 191w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7b7665e1f6fa9f0aaad335b7225452e7.jpg?resize=768%2C1209&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7b7665e1f6fa9f0aaad335b7225452e7.jpg?resize=976%2C1536&amp;ssl=1 976w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7b7665e1f6fa9f0aaad335b7225452e7.jpg?w=1060&amp;ssl=1 1060w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/p>\n<p>\u6b20\u640d\u91d1\u306e\u5f53\u671f\u63a7\u9664\u984d\u306f\u3001(31)\u6b04\u3092\u898b\u308b\u3053\u3068\u3067\u308f\u304b\u308a\u307e\u3059\u3002<br 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\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\" width=\"550\" height=\"353\" class=\"wp-image-1786 aligncenter\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5aa6799d895f5e5645537721519950c6.png?w=889&amp;ssl=1 889w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5aa6799d895f5e5645537721519950c6.png?resize=300%2C192&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5aa6799d895f5e5645537721519950c6.png?resize=768%2C492&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5aa6799d895f5e5645537721519950c6.png?resize=164%2C105&amp;ssl=1 164w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5aa6799d895f5e5645537721519950c6.png?resize=640%2C412&amp;ssl=1 640w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p>\u5225\u88681\u3068\u3044\u3046\u306e\u306f\u3001\u7533\u544a\u66f8\u306e\u8868\u7d19\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u304b\u3064\u3001\u6cd5\u4eba\u7a0e\u984d\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306f\u3001\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u306f\u3001\u5225\u8868\uff11\u3092\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u5225\u88681\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u3092\u884c\u3046\u66f8\u985e\u3067\u3042\u308b\u305f\u3081\u3001\u5b9f\u306f\u5225\u88681\u304b\u3089\u66f8\u304d\u59cb\u3081\u3066\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ed6\u306e\u5225\u8868\u3092\u4f5c\u6210\u3057\u3001\u6700\u5f8c\u306e\u6700\u5f8c\u306e\u65b9\u3067\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306a\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u5225\u88681\u3092\u4f5c\u6210\u3059\u308b\u307e\u3067\u306b\u3069\u308c\u307b\u3069\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\u3092\u4e00\u89a7\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u8868\u304c\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5168\u4f53\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f5c\u6210\u3059\u308b\u9806\u756a\u3067\u4e26\u3093\u3067\u3044\u307e\u3059\u3002<br \/>\n\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u66f8\u985e\u306f\u98db\u3070\u3057\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u5225\u8868\uff12\u3092\u4f5c\u6210\u3057\u3066\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u306a\u3051\u308c\u3070\u3001\uff14\u756a\u76ee\u306e\u5225\u886815\u306b\u98db\u3076\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/816846327415df76e6c9591fc816a2e3-1-e1638976464794.jpg?resize=710%2C1202&#038;ssl=1\" alt=\"\" width=\"710\" height=\"1202\" class=\"alignnone wp-image-1678 size-full\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/816846327415df76e6c9591fc816a2e3-1-e1638976464794.jpg?w=710&amp;ssl=1 710w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/816846327415df76e6c9591fc816a2e3-1-e1638976464794.jpg?resize=177%2C300&amp;ssl=1 177w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/816846327415df76e6c9591fc816a2e3-1-e1638976464794.jpg?resize=605%2C1024&amp;ssl=1 605w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/p>\n<p>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u904e\u7a0b\u5168\u4f53\u3092\u898b\u308b\u3068\u3001\u5225\u8868\uff11\u306f\u304b\u306a\u308a\u5f8c\u534a\u306b\u51fa\u3066\u304f\u308b\u3053\u3068\u304c\u308f\u304b\u3063\u3066\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u5168\u4f53\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u304c\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8868\u3082\u3053\u306e\u8a18\u4e8b\u304b\u3089\u629c\u7c8b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"Iq9IfGIyjz\"><p><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u304c\u521d\u5fc3\u8005\u3067\u3082\u5fc5\u305a\u308f\u304b\u308b\uff01\u7a0e\u7406\u58eb\u304c0\u304b\u3089\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u304c\u521d\u5fc3\u8005\u3067\u3082\u5fc5\u305a\u308f\u304b\u308b\uff01\u7a0e\u7406\u58eb\u304c0\u304b\u3089\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns\/embed#?secret=M1SiBdTMUy#?secret=Iq9IfGIyjz\" data-secret=\"Iq9IfGIyjz\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<h3>2-1 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style=\"width: 43.5405%; height: 38px;\">\u76ee\u7684<\/th>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 33.3333%; height: 23px;\">\u5225\u8868\uff14\u300c\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u304b<\/td>\n<td style=\"width: 23.1261%; height: 23px;\">\u5fc5\u9808<\/td>\n<td style=\"width: 43.5405%; height: 23px;\">1\u6b04\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d\u300d\u306e\u8a18\u5165\u306e\u305f\u3081<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 33.3333%; height: 23px;\">\u5225\u88687\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/td>\n<td style=\"width: 23.1261%; height: 23px;\">\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5fc5\u8981<\/td>\n<td style=\"width: 43.5405%; height: 23px;\">31\u6b04\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d\u300d\u53ca\u307332\u6b04\u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u300d\u306e\u8a18\u5165\u306e\u305f\u3081<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 33.3333%; height: 23px;\">\u5225\u8868\uff16(1)\u300c\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/td>\n<td style=\"width: 23.1261%; height: 23px;\">\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5fc5\u8981<\/td>\n<td style=\"width: 43.5405%; height: 23px;\">13\u6b04\u300c\u63a7\u9664\u7a0e\u984d\u300d\u300117\u6b04\u304b\u308921\u6b04\u300c\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u306e\u8a18\u5165\u306e\u305f\u3081<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 33.3333%; height: 23px;\">\u5225\u8868\uff16(6)\u300c<span>\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u7279\u5225\u63a7\u9664\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span>\u300d<\/td>\n<td style=\"width: 23.1261%; height: 23px;\">\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5fc5\u8981<\/td>\n<td style=\"width: 43.5405%; height: 23px;\">3\u6b04\u300c\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u984d\u300d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5225\u8868\uff11\u3092\u66f8\u304d\u4e0a\u3052\u308b\u305f\u3081\u306b\u306f\u3001\u5225\u8868\uff14\u306f\u5fc5\u305a\u5fc5\u8981\u3067\u3001\u4ed6\u306e\uff13\u3064\u306e\u5225\u8868\u306f\u3001\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3092\u53c2\u7167\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2474 \u5225\u88684\u300c\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<i class=\"wp-svg-arrow-right arrow-right\"><\/i> <\/strong><span style=\"color: #ff0000;\"><strong>\u5fc5\u9808<\/strong><\/span><\/p>\n<p>\u5225\u8868\uff14\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u306e\u57fa\u306b\u306a\u308b\u6240\u5f97\u91d1\u984d\u3092\u6700\u7d42\u7684\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u3068\u3066\u3082\u91cd\u8981\u306a\u5225\u8868\u3067\u3059\u3002<\/p>\n<p>\u5225\u88684\u306e\u8a18\u8f09\u65b9\u6cd5\u304c\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"EizwkunuyW\"><p><a href=\"https:\/\/japanex.jp\/blog\/explaining-schedule4-easily\">\u5225\u8868\uff14\u3068\u306f\uff1f\u304b\u3089\u66f8\u304d\u65b9\u307e\u3067\u7a0e\u7406\u58eb\u304c\uff10\u304b\u3089\u89e3\u8aac\uff5c\u8ab0\u3067\u3082\u308f\u304b\u308b\u30d1\u30ba\u30eb\u5f0f<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u5225\u8868\uff14\u3068\u306f\uff1f\u304b\u3089\u66f8\u304d\u65b9\u307e\u3067\u7a0e\u7406\u58eb\u304c\uff10\u304b\u3089\u89e3\u8aac\uff5c\u8ab0\u3067\u3082\u308f\u304b\u308b\u30d1\u30ba\u30eb\u5f0f&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/explaining-schedule4-easily\/embed#?secret=lYBpBLL89c#?secret=EizwkunuyW\" data-secret=\"EizwkunuyW\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2475 \u5225\u88687\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<i class=\"wp-svg-arrow-right arrow-right\"><\/i> <span class=\"f-marker-y\">\u5834\u5408\u306b\u3088\u3063\u3066\u5fc5\u8981<\/span><\/strong><\/p>\n<p>\u5225\u8868\uff17\u306f\u3001\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\u3068\u7e70\u308a\u8d8a\u3057\u984d\u3092\u8a08\u7b97\u3059\u308b\u5225\u8868\u3067\u3059\u3002<br \/>\n\u5f53\u671f\u9996\u306b\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u304b\u3001\u5f53\u671f\u304c\u6b20\u640d\u306e\u5834\u5408\u306b\u4f5c\u6210\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5225\u88687\u306e\u8a18\u8f09\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"ywAcisQAse\"><p><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules7\">\u5225\u88687(1)\u306e\u66f8\u304d\u65b9\u3092\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u304c0\u304b\u3089\u89e3\u8aac\uff01\u591a\u6570\u306e\u8a18\u8f09\u4f8b\u3067\u7d0d\u5f97<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u5225\u88687(1)\u306e\u66f8\u304d\u65b9\u3092\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u304c0\u304b\u3089\u89e3\u8aac\uff01\u591a\u6570\u306e\u8a18\u8f09\u4f8b\u3067\u7d0d\u5f97&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules7\/embed#?secret=8naY2jPSLj#?secret=ywAcisQAse\" data-secret=\"ywAcisQAse\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><strong>\u2476 \u5225\u8868\uff16\uff08\uff11\uff09\u300c\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<i class=\"wp-svg-arrow-right arrow-right\"><\/i> <span class=\"f-marker-w\">\u4efb\u610f<\/span><\/strong><\/p>\n<p>\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u306b\u306a\u308b\u5225\u8868\u3067\u3059\u3002<br \/>\n\u203b\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u3068\u306f\u3001\u6cd5\u4eba\u304c\u5f53\u671f\u4e2d\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u5229\u5b50\u53ca\u3073\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u8ab2\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u305d\u306e\u6240\u5f97\u7a0e\u306e\u984d\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2477 \u5225\u8868\uff16\uff086\uff09\u300c<span>\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u7279\u5225\u63a7\u9664\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span>\u300d<i class=\"wp-svg-arrow-right arrow-right\"><\/i> <span class=\"f-marker-w\">\u4efb\u610f<\/span><\/strong><\/p>\n<p>\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u5225\u8868\uff16(6)\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<strong><span class=\"f-marker-w\"><br \/>\n<\/span><\/strong>\u203b\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u984d\u3068\u306f\u3001\u7523\u696d\u653f\u7b56\u3084\u7d4c\u6e08\u653f\u7b56\u306e\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u304a\u3044\u3066\u7279\u5225\u306b\u8a2d\u3051\u3089\u308c\u305f\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7279\u5225\u63a7\u9664\u3084\u30a8\u30cd\u30eb\u30ae\u30fc\u9700\u7d66\u69cb\u9020\u6539\u9769\u63a8\u9032\u8a2d\u5099\u7b49\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81HP\u3092\u53c2\u7167\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/houji313.htm\">\u7279\u5225\u511f\u5374\u30fb\u7279\u5225\u7a0e\u984d\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81 (nta.go.jp)<\/a><\/p>\n<p>\u5225\u8868\uff11\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u63c3\u3063\u305f\u3089\u3001\u5225\u8868\uff11\u3092\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff11\u306f\u7533\u544a\u5185\u5bb9\u306b\u3088\u3063\u3066\u66f8\u304d\u65b9\u304c\u591a\u5c11\u5909\u308f\u3063\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u30b1\u30fc\u30b9\u5225\u306b\u6b21\u306e\uff13\u3064\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ol>\n<li><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules1#2-2\">\u6c7a\u7b97\u304c\u9ed2\u5b57\u3067\u3001\u7d0d\u4ed8\u7a0e\u984d\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules1#2-32\">\u6c7a\u7b97\u304c\u8d64\u5b57\u3067\u3001\u9084\u4ed8\u91d1\u984d\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li>\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u30b1\u30fc\u30b9<\/li>\n<\/ol>\n<p>\u30b1\u30fc\u30b9\uff11\u3068\uff12\u306b\u3064\u3044\u3066\u306f\u3001\u982d\u304b\u3089\u3059\u3079\u3066\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u77e5\u308a\u305f\u3044\u30b1\u30fc\u30b9\u3092\u9078\u3093\u3067\u30b1\u30fc\u30b9\uff12\u304b\u3089\u8aad\u307f\u59cb\u3081\u3066\u3082\u3059\u3079\u3066\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3054\u81ea\u8eab\u304c\u77e5\u308a\u305f\u3044\u30b1\u30fc\u30b9\u3092\u9078\u3093\u3067\u305d\u3053\u3060\u3051\u8aad\u3093\u3067\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u9006\u3092\u8a00\u3048\u3070\u3001\u30b1\u30fc\u30b9\uff11\u3068\u30b1\u30fc\u30b9\uff12\u3092\u901a\u8aad\u3057\u305f\u5834\u5408\u3001\u91cd\u8907\u3057\u305f\u89e3\u8aac\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5834\u5408\u306f\u3001\u98db\u3070\u3057\u3066\u3082\u3089\u3048\u308b\u3088\u3046\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u98db\u3070\u3057\u3066\u8aad\u3093\u3067\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u30b1\u30fc\u30b9\uff13\u306b\u3064\u3044\u3066\u306f\u3001\u4fee\u6b63\u7533\u544a\u7279\u6709\u306e\u90e8\u5206\u306e\u307f\u306e\u89e3\u8aac\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u307e\u305a\u7b2c\u4e00\u306b\u300c\u6c7a\u7b97\u304c\u9ed2\u5b57\u3067\u3001\u7d0d\u4ed8\u7a0e\u984d\u304c\u767a\u751f\u3059\u308b\u300d\u30b1\u30fc\u30b9\u306e\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u304b\u3089\u59cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>2-2\u3010\u30b1\u30fc\u30b9\uff11\u3011\u300c\u9ed2\u5b57\u6cd5\u4eba\u3001\u7d0d\u4ed8\u7533\u544a\u300d\u306e\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u307e\u305a\u3001\u6700\u521d\u306e\u30b1\u30fc\u30b9\u306f\u3001\u9ed2\u5b57\u6cd5\u4eba\uff08\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u6cd5\u4eba\uff09\u3067\u3001\u304b\u3064\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306e\u5225\u8868\uff11\u306e\u8a18\u8f09\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span>\u5225\u8868\uff11\u306b\u306f\u69d8\u5f0f\u304c\u9752\u8272\u7533\u544a\u7528\u3068\u767d\u8272\u7533\u544a\u7528\u306e\uff12\u7a2e\u985e\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u81ea\u793e\u306b\u5bfe\u5fdc\u3059\u308b\u5225\u8868\uff11\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7d83b9a29571aea3ec870b1c66b61548.png?resize=479%2C195&#038;ssl=1\" alt=\"\" width=\"479\" height=\"195\" class=\"alignnone size-full wp-image-1611\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7d83b9a29571aea3ec870b1c66b61548.png?w=479&amp;ssl=1 479w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7d83b9a29571aea3ec870b1c66b61548.png?resize=300%2C122&amp;ssl=1 300w\" sizes=\"(max-width: 479px) 100vw, 479px\" \/><br \/>\n<\/strong><br \/>\n<\/span><br \/>\n<span>\u4eca\u56de\u306e\u4f8b\u306f\u3001\u9752\u8272\u7533\u544a\u306a\u306e\u3067\u3001\u300c\u9752\u8272\u7533\u544a\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5225\u8868\uff11\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u6b21\u306e\u3088\u3046\u306b\uff15STEP\u3067\u5225\u8868\uff11\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 24px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff11<\/th>\n<td style=\"width: 80.6217%; height: 24px;\"><span id=\"2-2-1STEP1\">\u6cd5\u4eba\u540d\u3001\u7d0d\u7a0e\u5730\u306a\u3069\u306e\u6cd5\u4eba\u306e\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff12<\/th>\n<td style=\"width: 80.6217%; height: 24px;\"><span id=\"2-2-2STEP2481\">\u5225\u8868\uff14\u300c48\u306e\u2460\u6b04\u300d\u3092\u5225\u88681\u306e\u300c\uff11\u6b04\u300d\u306b\u8a18\u5165\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff13<\/th>\n<td style=\"width: 80.6217%; height: 24px;\">\u5225\u88681\u3068\u5225\u88681\u6b21\u8449\u3067\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff14<\/th>\n<td style=\"width: 80.6217%; height: 24px;\">\u5225\u88681\u3068\u5225\u88681\u6b21\u8449\u3067\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff15<\/th>\n<td style=\"width: 80.6217%; height: 24px;\">\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u7b87\u6240\u306e\u8a18\u5165\u3092\u884c\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>2-2-1\u3000STEP\uff11\u3000\u6cd5\u4eba\u540d\u3001\u7d0d\u7a0e\u5730\u306a\u3069\u306e\u6cd5\u4eba\u306e\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/h4>\n<p>\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u306b\u5165\u308b\u524d\u306b\u3001\u5225\u8868\uff11\u306f\u7533\u544a\u66f8\u306e\u8868\u7d19\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u6cd5\u4eba\u306e\u57fa\u672c\u7684\u306a\u60c5\u5831\u3092\u6700\u521d\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u2460\u3000<strong>\u300c\u6cd5\u4eba\u306e\u4f4f\u6240\u30fb\u6cd5\u4eba\u540d\u30fb\u6cd5\u4eba\u756a\u53f7<\/strong><strong>\uff0b\u4ee3\u8868\u8005\u540d\u30fb\u4f4f\u6240\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?resize=868%2C339&#038;ssl=1\" alt=\"\" width=\"868\" height=\"339\" class=\"wp-image-1448 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?w=1291&amp;ssl=1 1291w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?resize=300%2C117&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?resize=1024%2C401&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?resize=768%2C300&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u7d0d\u7a0e\u5730\uff08\u6cd5\u4eba\u306e\u672c\u5e97\u6240\u5728\u5730\uff09\u300d\u300c\u6cd5\u4eba\u540d\u300d\u300c\u6cd5\u4eba\u756a\u53f7\uff0813\u6841\uff09\u300d\u300c\u4ee3\u8868\u8005\u300d\u306e\u6c0f\u540d\uff08+\u30d5\u30ea\u30ac\u30ca\uff09\u300c\u4ee3\u8868\u8005\u4f4f\u6240\u300d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2461\u3000 \u6cd5\u4eba\u533a\u5206<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ce4b97d0ea7ecff458e1affa7687e975-1.png?resize=420%2C214&#038;ssl=1\" alt=\"\" width=\"420\" height=\"214\" class=\"alignnone size-full wp-image-1614\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ce4b97d0ea7ecff458e1affa7687e975-1.png?w=420&amp;ssl=1 420w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ce4b97d0ea7ecff458e1affa7687e975-1.png?resize=300%2C153&amp;ssl=1 300w\" sizes=\"(max-width: 420px) 100vw, 420px\" \/><\/p>\n<p>\u3000\u300c\u6cd5\u4eba\u533a\u5206\u300d\u6b04\u306e\u300c\u666e\u901a\u6cd5\u4eba\uff08\u7279\u5b9a\u306e\u533b\u7642\u6cd5\u4eba\u3092\u9664\u304f\uff61\uff09\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\uff64 \u307f\u306a\u3057\u516c\u76ca\u6cd5\u4eba\u7b49\u53c8\u306f\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u300d\u306b\u3007\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u8868\u306e\u2474\u301c\u2478\u307e\u3067\u306e\u6cd5\u4eba\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u300c\u6cd5\u4eba\u533a\u5206\u300d\u6b04\u306e\u5de6\u5074\u306b\u25ef\u3092\u4ed8\u3057\u307e\u3059\u3002<br \/>\n\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u53f3\u5074\u306b\u25ef\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df3e483331ed446dd2183008c4f930a.png?resize=444%2C392&amp;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6cd5\u4eba\u533a\u5206\" width=\"444\" height=\"392\" class=\"alignnone wp-image-471 jetpack-lazy-image jetpack-lazy-image--handled\" data-recalc-dims=\"1\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df3e483331ed446dd2183008c4f930a.png?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df3e483331ed446dd2183008c4f930a.png?resize=300%2C265&amp;ssl=1 300w\" data-lazy-loaded=\"1\" sizes=\"(max-width: 444px) 100vw, 444px\" loading=\"eager\" \/><br \/>\n\u51fa\u5178<span>\u00a0<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c3\u5e74\u7248\u3000\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u306e\u624b\u5f15 P11<\/a><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5de6\u5074\u306b\u25cb\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2462\u3000\u4e8b\u696d\u7a2e\u76ee<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/332e2be6cebc502209b0a30d044fe49c.png?resize=410%2C206&#038;ssl=1\" alt=\"\" width=\"410\" height=\"206\" class=\"alignnone size-full wp-image-1616\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/332e2be6cebc502209b0a30d044fe49c.png?w=410&amp;ssl=1 410w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/332e2be6cebc502209b0a30d044fe49c.png?resize=300%2C151&amp;ssl=1 300w\" sizes=\"(max-width: 410px) 100vw, 410px\" \/><\/p>\n<p>\u4e8b\u696d\u7a2e\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u7a2e\u76ee\u306f\u3001\u300c\u5efa\u8a2d\u696d\u300d\u3084\u300c\u5c0f\u58f2\u696d\u300d\u7b49\u3001\u7c21\u5358\u306b\u66f8\u3044\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<span>\u6b21\u306e\u300c<\/span><span>\u4e8b\u696d\u7a2e\u76ee\u30fb\u696d\u7a2e\u756a\u53f7\u4e00\u89a7\u8868<\/span><span>\u300d\u304b\u3089\u81ea\u793e\u306e\u55b6\u3080\u696d\u7a2e\u306b\u8fd1\u3044\u3082\u306e\u3092\u9078\u3093\u3067\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tekiyougaku\/pdf_r03_02\/09.pdf\" target=\"_blank\" rel=\"noopener\">\u5358\u4f53\u6cd5\u4eba\u306b\u304a\u3051\u308b\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u306e\u624b\u5f15\uff08\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u5206\uff09 \u4e8b\u696d\u7a2e\u76ee\u30fb\u696d\u7a2e\u756a\u53f7\u4e00\u89a7\u8868\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p><strong>\u00a0\u2463\u3000\u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ec74feabd2b401edb13368f6031397d4.png?resize=403%2C219&#038;ssl=1\" alt=\"\" width=\"403\" height=\"219\" class=\"alignnone size-full wp-image-1617\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ec74feabd2b401edb13368f6031397d4.png?w=403&amp;ssl=1 403w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ec74feabd2b401edb13368f6031397d4.png?resize=300%2C163&amp;ssl=1 300w\" sizes=\"(max-width: 403px) 100vw, 403px\" \/><\/p>\n<p>\u300c\u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u300d\u6b04\u306b\u3001\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n<span>\u6587\u5b57\u3069\u304a\u308a\u682a\u5f0f\u4f1a\u793e\u3084\u6709\u9650\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u3092\u3001\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u3067\u3001\u51fa\u8cc7\u306e\u3042\u308b\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u306e\u51fa\u8cc7\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2464\u3000\u540c\u4e0a\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba \u306e\u3046\u3061\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/97495540787f44bf4f17854050e39928.png?resize=447%2C175&#038;ssl=1\" alt=\"\" width=\"447\" height=\"175\" class=\"alignnone size-full wp-image-1618\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/97495540787f44bf4f17854050e39928.png?w=447&amp;ssl=1 447w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/97495540787f44bf4f17854050e39928.png?resize=300%2C117&amp;ssl=1 300w\" sizes=\"(max-width: 447px) 100vw, 447px\" \/><\/p>\n<p><span>\u5f53\u671f\u672b\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u30fb\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\uff08\u307e\u305f\u306f\u8cc7\u672c\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\uff09\u666e\u901a\u6cd5\u4eba\u304c\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u975e\u4e2d\u5c0f\u6cd5\u4eba\u300d\u3092\u25cb\u3067\u56f2\u3093\u3067\u8868\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u2474 \u76f8\u4e92\u4f1a\u793e<br \/>\n\u2475 \u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\uff08\u4ee5\u4e0b\u300c\u5927\u6cd5\u4eba\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3068\u306e\u9593\u306b\u3001\u3053\u308c\u3089\u306e\u5927\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba<br \/>\n\u3000\u2460 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https:\/\/i1.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=300%2C57&amp;ssl=1 300w, https:\/\/i1.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=640%2C124&amp;ssl=1 640w\" data-lazy-loaded=\"1\" sizes=\"(max-width: 388px) 100vw, 388px\" loading=\"eager\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u540c\u65cf\u4f1a\u793e\u306a\u306e\u3067\u3001\u300c\u540c\u65cf\u4f1a\u793e\u300d\u306b\u25cb\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u88682\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"IV8AKqHyAL\"><p><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules2\">\u6700\u901f10\u79d2\uff01STEP\u5f0f\u3067\u8ab0\u3067\u3082\u3067\u304d\u308b\u5225\u8868\uff12\u306e\u66f8\u304d\u65b9\uff5c\u5143\u56fd\u7a0e\u8077\u54e1\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u6700\u901f10\u79d2\uff01STEP\u5f0f\u3067\u8ab0\u3067\u3082\u3067\u304d\u308b\u5225\u8868\uff12\u306e\u66f8\u304d\u65b9\uff5c\u5143\u56fd\u7a0e\u8077\u54e1\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules2\/embed#?secret=i1iQRzjndH#?secret=IV8AKqHyAL\" data-secret=\"IV8AKqHyAL\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2466 \u3000\u65e7\u7d0d\u7a0e\u5730\u53ca\u3073\u65e7\u6cd5\u4eba\u540d\u7b49<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20a43bbff7fc102f2ba5a80dfe59d61b.png?resize=434%2C316&#038;ssl=1\" alt=\"\" width=\"434\" height=\"316\" class=\"alignnone size-full wp-image-1620\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20a43bbff7fc102f2ba5a80dfe59d61b.png?w=434&amp;ssl=1 434w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20a43bbff7fc102f2ba5a80dfe59d61b.png?resize=300%2C218&amp;ssl=1 300w\" sizes=\"(max-width: 434px) 100vw, 434px\" 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wp-image-1621\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/51c30c6573806c3d7fca4b91c2dbd149.png?w=454&amp;ssl=1 454w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/51c30c6573806c3d7fca4b91c2dbd149.png?resize=300%2C155&amp;ssl=1 300w\" sizes=\"(max-width: 454px) 100vw, 454px\" \/><\/p>\n<p><span>\u300c\u6dfb\u4ed8\u66f8\u985e\u300d\u6b04\u306b\u8a18\u8f09\u306e\u66f8\u985e\u306e\u3046\u3061\u63d0\u51fa\u3059\u308b\u3082\u306e\u306b\u25ef\u3092\u4ed8\u3057\u307e\u3059\u3002<br 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width=\"868\" height=\"97\" class=\"alignnone size-full wp-image-1625\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/000228cbee60bac81ad5f46dd6aee9e0.png?w=1259&amp;ssl=1 1259w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/000228cbee60bac81ad5f46dd6aee9e0.png?resize=300%2C33&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/000228cbee60bac81ad5f46dd6aee9e0.png?resize=1024%2C114&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/000228cbee60bac81ad5f46dd6aee9e0.png?resize=768%2C85&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e0a\u6bb5\u306b\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u3001\u4e0b\u6bb5\u306b\u4f1a\u8a08\u5e74\u5ea6\u306e\u7d42\u4e86\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br 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https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0efba596f557f220dbb61ab9ac9220cf-1.png?resize=1024%2C103&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0efba596f557f220dbb61ab9ac9220cf-1.png?resize=768%2C77&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u6cd5\u4eba\u7a0e\uff3b\u3000\u3000\uff3d\u7533\u544a\u66f8\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\uff3b\u3000\u3000\uff3d\u7533\u544a\u66f8\u306b\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408\u306f\u300c\u78ba\u5b9a\u300d<\/li>\n<li>\u4fee\u6b63\u7533\u544a\u306e\u5834\u5408\u306f\u300c\u4fee\u6b63\u78ba\u5b9a\u300d<\/li>\n<li>\u4e2d\u9593\u7533\u544a\u306e\u5834\u5408\u306f\u300c\u4e2d\u9593\u300d<\/li>\n<li>\u671f\u9650\u5f8c\u7533\u544a\u66f8\u306e\u5834\u5408\u306f\u3001\u671f\u9650\u5f8c\u78ba\u5b9a\u300d<\/li>\n<\/ul>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u78ba\u5b9a\u7533\u544a\u306a\u306e\u3067\u300c\u78ba\u5b9a\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u246b\u3000\u7fcc\u671f\u4ee5\u964d\u9001\u4ed8\u8981\u5426<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/d5df2619d94435f17a8a262ac4565d6c-1.png?resize=538%2C116&#038;ssl=1\" alt=\"\" width=\"538\" height=\"116\" class=\"alignnone size-full wp-image-1629\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/d5df2619d94435f17a8a262ac4565d6c-1.png?w=538&amp;ssl=1 538w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/d5df2619d94435f17a8a262ac4565d6c-1.png?resize=300%2C65&amp;ssl=1 300w\" sizes=\"(max-width: 538px) 100vw, 538px\" \/><\/p>\n<p>\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5225\u8868\u3084\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u66f8\u306a\u3069\u306e\u7533\u544a\u66f8\u7528\u7d19\u3092\u9001\u4ed8\u306e\u8981\u5426\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u5fc5\u8981\u3067\u3042\u308c\u3070\u3001\u300c\u8981\u300d\u306b\u3007\u3092\u4ed8\u3051\u3001\u4e0d\u8981\u306e\u5834\u5408\u306f\u3001\u300c\u5426\u300d\u306b\u25cb\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<p><strong>\u246c\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u6709\u7121<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/b0e96dc086c3164bd7d805095b2f780d.png?resize=547%2C121&#038;ssl=1\" alt=\"\" width=\"547\" height=\"121\" class=\"alignnone size-full wp-image-1630\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/b0e96dc086c3164bd7d805095b2f780d.png?w=547&amp;ssl=1 547w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/b0e96dc086c3164bd7d805095b2f780d.png?resize=300%2C66&amp;ssl=1 300w\" sizes=\"(max-width: 547px) 100vw, 547px\" \/><\/p>\n<p>\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u6709\u300d\u306b\u3007\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<p>\u300c\u9069\u7528\u984d\u660e\u7d30\u66f8\u300d\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\u306e\u300c\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300d\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tekiyougaku\/01.htm\">\u9069\u7528\u984d\u660e\u7d30\u66f8\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p><strong>\u246d\u3000\u7a0e\u7406\u58eb\u6cd5\u306b\u95a2\u3059\u308b\u66f8\u9762\u306e\u6dfb\u4ed8\u6709\u7121<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c0b0cba1c2a4e47acda446a4f786773e.png?resize=553%2C115&#038;ssl=1\" alt=\"\" width=\"553\" height=\"115\" class=\"alignnone size-full wp-image-1631\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c0b0cba1c2a4e47acda446a4f786773e.png?w=553&amp;ssl=1 553w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c0b0cba1c2a4e47acda446a4f786773e.png?resize=300%2C62&amp;ssl=1 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/p>\n<p>\u7a0e\u7406\u58eb\u6cd5\u7b2c30\u6761\u53c8\u306f\u3001\u7b2c33\u6761\u306e2\u306e\u66f8\u9762\u6dfb\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a72\u5f53\u3059\u308b\u6b04\u306b\u3007\u3092\u4ed8\u3051\u307e\u3059\u3002<br \/>\n\u3053\u3061\u3089\u306e\u66f8\u9762\u306f\u9867\u554f\u7a0e\u7406\u58eb\u304c\u3044\u308b\u5834\u5408\u306b\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<h4>2-2-2\u3000STEP\uff12\u3000\u5225\u8868\uff14\u300c48\u306e\u2460\u6b04\u300d\u3092\u5225\u88681\u306e\u300c\uff11\u6b04\u300d\u306b\u8a18\u5165\u3059\u308b<\/h4>\n<p>\u3053\u3053\u304b\u3089\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u59cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u5225\u88684\u3067\u7b97\u51fa\u3057\u305f\u6240\u5f97\u91d1\u984d\u3092\u5225\u88681\u306b\u8ee2\u8a18\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u5225\u8868\uff11\u306e\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d \uff11\u300d\u6b04\u306b\u306f\u3001\u5225\u88684\u300c48\u306e\u2460\u6b04\u300d\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9b76527d9d368c23ce9b3b10ee0f643d.png?resize=868%2C596&#038;ssl=1\" alt=\"\" width=\"868\" height=\"596\" class=\"alignnone size-full wp-image-1636\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9b76527d9d368c23ce9b3b10ee0f643d.png?w=1025&amp;ssl=1 1025w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9b76527d9d368c23ce9b3b10ee0f643d.png?resize=300%2C206&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9b76527d9d368c23ce9b3b10ee0f643d.png?resize=768%2C527&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<h4>2-2-3\u3000STEP\uff13\u3000\u5225\u88681\u3068\u5225\u88681\u6b21\u8449\u3067\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046<\/h4>\n<p>\u6b21\u306b\u5225\u8868\uff11\u6b21\u8449\u3067\u3001\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2460 (50)\u300c\u5225\u88681\u306e\u300c1\u6b04\u300d\u306e\u3046\u3061\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u5e74800\u4e07\u5186\u76f8\u5f53\u984d\u4ee5\u4e0b\u306e\u91d1\u984d\uff08(1)\u3068800\u4e07\u5186\u00d7_\/12\u306e\u3046\u3061\u5c11\u306a\u3044\u91d1\u984d\uff09\u300d \u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/6bd5cb5075627b9b228e314b2a945149.png?resize=868%2C600&#038;ssl=1\" alt=\"\" width=\"868\" height=\"600\" class=\"alignnone size-full wp-image-1637\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/6bd5cb5075627b9b228e314b2a945149.png?w=903&amp;ssl=1 903w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/6bd5cb5075627b9b228e314b2a945149.png?resize=300%2C207&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/6bd5cb5075627b9b228e314b2a945149.png?resize=768%2C531&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff14\u306e48\u306e\u2460\u306e\u5024\u30688,000,000\u203b\u3068\u3092\u6bd4\u8f03\u3057\u3066\u5c11\u306a\u3044\u91d1\u984d\u3092\u5225\u8868\uff11\u6b21\u8449\u306e50\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09\u3002<\/p>\n<p>\u203b\u6b63\u78ba\u306b\u306f8,000,000\u00d7\u5f53\u671f\u306e\u6708\u6570\/12\uff08\u5f53\u671f\u306e\u6708\u6570\u306f\uff11\u6708\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u4e0a\u3052\uff09<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5f53\u671f\u306f12\u6708\u306a\u306e\u30678,000,000\u00d712\/12<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u8a2d\u7acb\u521d\u5e74\u5ea6\u3068\u89e3\u6563\u4ee5\u5916\u306f\u5f53\u671f\u306e\u6708\u6570\u306f12\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u30018,000,000\u00d712\/12\u3068\u306a\u308a\u30018,000,000\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u300116,005,000\u30688,000,000\u3092\u6bd4\u8f03\u3057\u3066\u5c11\u306a\u30448,000,000\u306e\u65b9\u309250\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2461 (53)\u300c(50)\u306e15%\u53c8\u306f19%\u76f8\u5f53\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0479860ce8f19db8960189e6d7d23e98.png?resize=868%2C322&#038;ssl=1\" alt=\"\" width=\"868\" height=\"322\" class=\"alignnone  wp-image-1638\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0479860ce8f19db8960189e6d7d23e98.png?w=1061&amp;ssl=1 1061w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0479860ce8f19db8960189e6d7d23e98.png?resize=300%2C111&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0479860ce8f19db8960189e6d7d23e98.png?resize=1024%2C379&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0479860ce8f19db8960189e6d7d23e98.png?resize=768%2C284&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><strong><\/p>\n<p><\/strong><\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306f\u4e2d\u5c0f\u6cd5\u4eba\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a0e\u7387\u306f15%\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u7387\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">No.5759\u3000\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u30018,000,000 \u00d7 15% = 1,200,000\u3068\u306a\u308a\u30011,200,000\u309253\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2462 (52)\u300c\u305d\u306e\u4ed6\u306e\u6240\u5f97\u91d1\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/662d34e2e09a2c772e9f73fcd6843547-1.png?resize=868%2C323&#038;ssl=1\" alt=\"\" width=\"868\" height=\"323\" class=\"alignnone size-full wp-image-1640\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/662d34e2e09a2c772e9f73fcd6843547-1.png?w=1219&amp;ssl=1 1219w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/662d34e2e09a2c772e9f73fcd6843547-1.png?resize=300%2C112&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/662d34e2e09a2c772e9f73fcd6843547-1.png?resize=1024%2C381&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/662d34e2e09a2c772e9f73fcd6843547-1.png?resize=768%2C286&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong><br \/>\n<\/strong>\u6240\u5f97\u91d1\u984d\u304c\u5e74800\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u300c\u6240\u5f97\u91d1\u984d\uff0d\u5e74800\u4e07\u5186\u300d\u306e\u91d1\u984d\uff081,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u6368\u3066\uff09\u3092\u5225\u88681\u6b21\u8449\u306e52\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u300116,005,000\u2013 8,000,000 = 8,005,000\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001(51)\u6b04\u306f\u7279\u5b9a\u306e\u5354\u540c\u7d44\u5408\u7b49\u306e\u898f\u5b9a\u3067\u3042\u308b\u305f\u3081\u4eca\u56de\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2463(55)\u300c(52)\u306e19%\u53c8\u306f23.2%\u76f8\u5f53\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3ddb4920b339a1e2d7fce7d0d3658a89.png?resize=868%2C403&#038;ssl=1\" alt=\"\" width=\"868\" height=\"403\" class=\"alignnone size-full wp-image-1641\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3ddb4920b339a1e2d7fce7d0d3658a89.png?w=1250&amp;ssl=1 1250w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3ddb4920b339a1e2d7fce7d0d3658a89.png?resize=300%2C139&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3ddb4920b339a1e2d7fce7d0d3658a89.png?resize=1024%2C476&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3ddb4920b339a1e2d7fce7d0d3658a89.png?resize=768%2C357&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u88681\u6b21\u8449\u306e(52)\u6b04\u306e\u91d1\u984d\uff08\u5e74800\u4e07\u5186\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\uff09\u306b\u300123.2\uff05\u3092\u4e57\u3058\u305f\u91d1\u984d\u309255\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u3000<br \/>\n\uff08\u5354\u540c\u7d44\u5408\u7b49\u3084\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u5834\u5408\u306f\u300119%\u3067\u3059\u304c\u3001\u666e\u901a\u6cd5\u4eba\u306f\u300123.2%\u3092\u4e57\u3058\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">No.5759\u3000\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u53c2\u7167\uff09<\/p>\n<p>\u306a\u304a\u3001\u524d\u8ff0\u306e\u5927\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u5e74800\u4e07\u5186\u76f8\u5f53\u306e15%\u306e\u7a0e\u7387\u304c\u4f7f\u3048\u307e\u305b\u3093\u3002<br \/>\n(50)\u6b04\u306b\u306f\u8a18\u8f09\u305b\u305a\u3001\u6240\u5f97\u91d1\u984d\uff08\u5225\u88681\u306e1\u6b04\uff09\u30921,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3066(52)\u6b04\u306b\u8ee2\u8a18\u3057\u3066\u3001(52)\u6b04\u306e\u91d1\u984d\u00d723.2\uff05\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092(55)\u6b04\u3078\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2464 (2)\u300c\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0ed18d58f53b47ad84c6bdb56bb82f98.png?resize=868%2C236&#038;ssl=1\" alt=\"\" width=\"868\" height=\"236\" class=\"alignnone  wp-image-1642\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0ed18d58f53b47ad84c6bdb56bb82f98.png?w=1444&amp;ssl=1 1444w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0ed18d58f53b47ad84c6bdb56bb82f98.png?resize=300%2C82&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0ed18d58f53b47ad84c6bdb56bb82f98.png?resize=1024%2C279&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0ed18d58f53b47ad84c6bdb56bb82f98.png?resize=768%2C209&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u88681\u306e(53)\u6b04\u3068(55)\u6b04\u3092\u8db3\u3057\u305f\u91d1\u984d\u3092(\uff12)\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2465 (4)\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5bde03d6e0ac47228fe6fb0e492dac25.jpg?resize=868%2C495&#038;ssl=1\" alt=\"\" width=\"868\" height=\"495\" class=\"alignnone  wp-image-1643\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5bde03d6e0ac47228fe6fb0e492dac25.jpg?w=1116&amp;ssl=1 1116w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5bde03d6e0ac47228fe6fb0e492dac25.jpg?resize=300%2C171&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5bde03d6e0ac47228fe6fb0e492dac25.jpg?resize=1024%2C584&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5bde03d6e0ac47228fe6fb0e492dac25.jpg?resize=768%2C438&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u984d\u300d\u304c\u3042\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u3001\u5225\u8868\uff16(6)\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5225\u8868\uff16(6)\u306e\uff14\u6b04\u306e\u5024\u3092\u3001\u5225\u88681\u306e(3)\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>(4)\u6b04\u306f\u3001(2)\u6b04 &#8211; (3)\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001(3)\u6b04\u306b\u5024\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001(2)\u6b04\u306e3,057,160\u3092\u305d\u306e\u307e\u307e(4)\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2466 (10)\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/fca6d958b477f474993dccce28cf88a4-1.jpg?resize=698%2C640&#038;ssl=1\" alt=\"\" width=\"698\" height=\"640\" class=\"alignnone size-full wp-image-1645\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/fca6d958b477f474993dccce28cf88a4-1.jpg?w=698&amp;ssl=1 698w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/fca6d958b477f474993dccce28cf88a4-1.jpg?resize=300%2C275&amp;ssl=1 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/p>\n<p>(10\u6b04\uff08\u6cd5\u4eba\u7a0e\u984d\u8a08\uff09\u306f\u3001(\uff14)\u6b04\uff0b(5)\u6b04\uff0b(\uff17)\u6b04\uff0b(\uff19)\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5b9f\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001(\uff14)\u6b04\u306e\u5024\u3092\u305d\u306e\u307e\u307e(10)\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>(5)\u6b04\u306f\u4e00\u822c\u7684\u306a\u4e2d\u5c0f\u4f01\u696d\u304c\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u5e0c\u6709\u3067\u3059\u3002<br \/>\n(7)\u6b04\u306e\u571f\u5730\u8b72\u6e21\u5229\u76ca\u91d1\u306f\u73fe\u5728\u8ab2\u7a0e\u304c\u6b62\u307e\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n(9)\u6b04\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306f\u4e2d\u5c0f\u6cd5\u4eba\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001(10)\u6b04\uff08\u6cd5\u4eba\u7a0e\u984d\u8a08\uff09\u306f\u3001\u307b\u307c100%\u306e\u78ba\u7387\u3067(4)\u6b04\uff08\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d\uff09\u306e\u5024\u3092\u8ee2\u8a18\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2467 (17)\u300c\u6240\u5f97\u7a0e\u306e\u984d\u300d\u6b04<\/strong><\/p>\n<p>\u5225\u8868\uff16(1)\u300c\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306e\uff16\u6b04\u2462\u306e\u91d1\u984d\u3092\u3001\u5225\u8868\uff11\u306e(17)\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27c6e5644e6251bdfbecaa3f37599c16.png?resize=868%2C663&#038;ssl=1\" alt=\"\" width=\"868\" height=\"663\" class=\"alignnone size-full wp-image-1646\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27c6e5644e6251bdfbecaa3f37599c16.png?w=943&amp;ssl=1 943w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27c6e5644e6251bdfbecaa3f37599c16.png?resize=300%2C229&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27c6e5644e6251bdfbecaa3f37599c16.png?resize=768%2C586&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5225\u8868\uff16\uff08\uff12\uff09\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e(20)\u6b04\u306e\u5024\u3092(18)\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u7d9a\u3044\u3066\u300c(17)+(18)\u300d\u8a08\u7b97\u3057\u3001(19)\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2468 (13)\u300c\u63a7\u9664\u7a0e\u984d\u300d\u6b04\u3068(20)\u300c\u63a7\u9664\u3057\u305f\u91d1\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22d37f49781582278e758e6dfa008673.jpg?resize=868%2C500&#038;ssl=1\" alt=\"\" width=\"868\" height=\"500\" class=\"alignnone size-full wp-image-1647\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22d37f49781582278e758e6dfa008673.jpg?w=1132&amp;ssl=1 1132w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22d37f49781582278e758e6dfa008673.jpg?resize=300%2C173&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22d37f49781582278e758e6dfa008673.jpg?resize=1024%2C590&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22d37f49781582278e758e6dfa008673.jpg?resize=768%2C442&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>(10)\u6b04\u304c(19)\u6b04\u3088\u308a\u591a\u3044\u5834\u5408\uff0810\uff1e19\uff09\u306f\u3001(19)\u6b04\u306e\u91d1\u984d\u3092\u3001(20)\u6b04\u3068(13)\u6b04\u306e\u4e21\u65b9\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2469 \uff0814)\u300c\u5dee\u5f15\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9ee64d580745911e2991b524be4147bc.png?resize=868%2C240&#038;ssl=1\" alt=\"\" width=\"868\" height=\"240\" class=\"alignnone size-full wp-image-1648\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9ee64d580745911e2991b524be4147bc.png?w=1130&amp;ssl=1 1130w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9ee64d580745911e2991b524be4147bc.png?resize=300%2C83&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9ee64d580745911e2991b524be4147bc.png?resize=1024%2C283&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9ee64d580745911e2991b524be4147bc.png?resize=768%2C212&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>10\u6b04\u304b\u308913\u6b04\u3092\u63a7\u9664\u3057\u3066\u3001100\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u3066(14)\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\uff08(11)\u6b04\u3068(12)\u6b04\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u5024\u304c\u5165\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u7a00\u306a\u305f\u3081\u8aac\u660e\u3092\u5272\u611b\u3057\u307e\u3059\u3002\uff09<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u91d1\u984d\u304c\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u30c8\u30fc\u30bf\u30eb\u306e\u6cd5\u4eba\u7a0e\u984d\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u246a (15)\u300c\u4e2d\u9593\u7533\u544a\u5206\u306e\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f663d8ecb4364e63f8fb0fa1704dfaa4.png?resize=596%2C311&#038;ssl=1\" alt=\"\" width=\"596\" height=\"311\" class=\"alignnone size-full wp-image-1649\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f663d8ecb4364e63f8fb0fa1704dfaa4.png?w=596&amp;ssl=1 596w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f663d8ecb4364e63f8fb0fa1704dfaa4.png?resize=300%2C157&amp;ssl=1 300w\" sizes=\"(max-width: 596px) 100vw, 596px\" \/><\/p>\n<p>\u4e2d\u9593\u7533\u544a\u5206\u306e\u6cd5\u4eba\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u300115\u6b04\u306b\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u246b (16)\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/44a083cc23122464c705890647205136.png?resize=629%2C367&#038;ssl=1\" alt=\"\" width=\"629\" height=\"367\" class=\"alignnone size-full wp-image-1650\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/44a083cc23122464c705890647205136.png?w=629&amp;ssl=1 629w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/44a083cc23122464c705890647205136.png?resize=300%2C175&amp;ssl=1 300w\" sizes=\"(max-width: 629px) 100vw, 629px\" \/><\/p>\n<p>(14)\u6b04\u304c(15)\u6b04\u3088\u308a\u591a\u3044\uff0814\uff1e15\uff09\u5834\u5408\u306f\u3001(14)\u6b04\u304b\u3089(15)\u6b04\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092(16)\u6b04\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u300d\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><span class=\"f-marker-p\">(16)\u6b04\u306f\u3001\u3053\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u4eca\u56de\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u984d\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u4eca\u56de\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3044\u304f\u3089\u7d0d\u4ed8\u3059\u308b\u306e\u304b\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306b\u898b\u308b\u5fc5\u8981\u306e\u3042\u308b\uff12\u3064\u306e\u6b04\u306e\u3046\u3061\u306e\uff11\u3064\u3067\u3059\u3002<span><\/span><\/p>\n<p>\u3053\u308c\u3067\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u7d42\u308f\u308a\u307e\u3057\u305f\u3002\u7d9a\u3044\u3066\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4>2-2-4\u3000STEP\uff14\u3000\u5225\u88681\u3068\u5225\u88681\u6b21\u8449\u3067\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3046<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u4e0b\u90e8\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3082\u63d0\u51fa\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2460 (33)\u300c\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/74a168e6f506b8fae3b8858ab7dd2ab8.png?resize=679%2C502&#038;ssl=1\" alt=\"\" width=\"679\" height=\"502\" class=\"alignnone size-full wp-image-1652\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/74a168e6f506b8fae3b8858ab7dd2ab8.png?w=679&amp;ssl=1 679w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/74a168e6f506b8fae3b8858ab7dd2ab8.png?resize=300%2C222&amp;ssl=1 300w\" sizes=\"(max-width: 679px) 100vw, 679px\" \/><\/p>\n<p>\u5225\u8868\uff11\u306e(10)\u6b04\u306e\u91d1\u984d\u3092(33)\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2461\u3000(33)\u300c\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ad71ae986a115658ebf9bf827c6c7af6.png?resize=868%2C251&#038;ssl=1\" alt=\"\" width=\"868\" height=\"251\" class=\"alignnone size-full wp-image-1653\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ad71ae986a115658ebf9bf827c6c7af6.png?w=1442&amp;ssl=1 1442w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ad71ae986a115658ebf9bf827c6c7af6.png?resize=300%2C87&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ad71ae986a115658ebf9bf827c6c7af6.png?resize=1024%2C296&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ad71ae986a115658ebf9bf827c6c7af6.png?resize=768%2C222&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff11\u306e(33)\u6b04\u306e\u91d1\u984d\u30921,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u3066\u3001\u5225\u8868\uff11\u6b21\u8449\u306e(56)\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u5225\u88681\u6b21\u8449\u306e(57)\u6b04\u53ca\u3073(59)\u6b04\u306f\u300c\u8ab2\u7a0e\u7559\u4fdd\u91d1\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u300d\u306b\u95a2\u3059\u308b\u6b04\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u4f7f\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u8aac\u660e\u3092\u5272\u611b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2462 (58)\u300c(56)\u306e10.3%\u76f8\u5f53\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/e5edbd6928f05f22c9bb215563a024c2.png?resize=868%2C268&#038;ssl=1\" alt=\"\" width=\"868\" height=\"268\" class=\"alignnone size-full wp-image-1654\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/e5edbd6928f05f22c9bb215563a024c2.png?w=1408&amp;ssl=1 1408w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/e5edbd6928f05f22c9bb215563a024c2.png?resize=300%2C93&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/e5edbd6928f05f22c9bb215563a024c2.png?resize=1024%2C316&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/e5edbd6928f05f22c9bb215563a024c2.png?resize=768%2C237&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>(58)\u6b04\u306b\u3001(56)\u6b04\u306b10.3\uff05\uff08\u5730\u65b9\u6cd5\u4eba\u7a0e\u7a0e\u7387\uff09\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002\u3000<br \/>\n\u203b\u4ee4\u548c\u5143\u5e749\u670830\u65e5\u4ee5\u524d\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306e\u7a0e\u7387\u306f4.4%\u3067\u3059\u3002<\/p>\n<p><strong>\u2463 (36)\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04 (38)\u300c\u6240\u5f97\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/bd2c3a50f68428b2531d4c9a3649dd39.png?resize=868%2C550&#038;ssl=1\" alt=\"\" width=\"868\" height=\"550\" class=\"alignnone size-full wp-image-1656\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/bd2c3a50f68428b2531d4c9a3649dd39.png?w=1066&amp;ssl=1 1066w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/bd2c3a50f68428b2531d4c9a3649dd39.png?resize=300%2C190&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/bd2c3a50f68428b2531d4c9a3649dd39.png?resize=1024%2C649&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/bd2c3a50f68428b2531d4c9a3649dd39.png?resize=768%2C487&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/bd2c3a50f68428b2531d4c9a3649dd39.png?resize=164%2C105&amp;ssl=1 164w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u88681\u306e(36)\u6b04\u306b(58)\u6b04\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/1481380d301f4a0f3d66450ed44e2704.png?resize=868%2C250&#038;ssl=1\" alt=\"\" width=\"868\" height=\"250\" class=\"alignnone size-full wp-image-1662\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/1481380d301f4a0f3d66450ed44e2704.png?w=963&amp;ssl=1 963w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/1481380d301f4a0f3d66450ed44e2704.png?resize=300%2C86&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/1481380d301f4a0f3d66450ed44e2704.png?resize=768%2C221&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>(36)\u6b04\u3068\u540c\u984d\u3092(38)\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001(37)\u6b04\u306f\u300c\u8ab2\u7a0e\u7559\u4fdd\u91d1\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u300d\u306b\u95a2\u3059\u308b\u6b04\u3067\u3042\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u95a2\u4fc2\u304c\u306a\u3044\u305f\u3081\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2464 (42)\u300c\u5dee\u5f15\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04\u00a0<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f74ef6e7fbc43e9f2b41638023e23398.png?resize=868%2C468&#038;ssl=1\" alt=\"\" width=\"868\" height=\"468\" class=\"alignnone size-full wp-image-1663\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f74ef6e7fbc43e9f2b41638023e23398.png?w=984&amp;ssl=1 984w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f74ef6e7fbc43e9f2b41638023e23398.png?resize=300%2C162&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f74ef6e7fbc43e9f2b41638023e23398.png?resize=768%2C414&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>(42)\u6b04\u306f\u3001(38)\u6b04-(39)\u6b04-(40)\u6b04-(41)\u6b04\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<br \/>\n(39)\u6b04\u3001(41)\u6b04\u306f\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u4f7f\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u5272\u611b\u3057\u307e\u3059\u3002<br \/>\n(40)\u6b04\u306f\u3001\u5225\u8868\uff16\uff08\uff12\uff09\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5225\u8868\uff16\uff08\uff12\uff09\u306e(50)\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4f7f\u7528\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2465 (43)\u300c\u4e2d\u9593\u7533\u544a\u5206\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/91ae5200334070279ffb580285dbf20d.png?resize=566%2C445&#038;ssl=1\" alt=\"\" width=\"566\" height=\"445\" class=\"alignnone size-full wp-image-1474\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/91ae5200334070279ffb580285dbf20d.png?w=566&amp;ssl=1 566w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/91ae5200334070279ffb580285dbf20d.png?resize=300%2C236&amp;ssl=1 300w\" sizes=\"(max-width: 566px) 100vw, 566px\" \/><\/p>\n<p>(43)\u6b04\u306b\u306f\u3001\u4e2d\u9593\u7533\u544a\u3057\u305f\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u3001\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u4e2d\u9593\u7533\u544a\u306f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u7533\u544a\u306e\u305f\u3081\u4f7f\u7528\u3057\u307e\u305b\u3093\u304c\u3001\u4e0a\u306e\u56f3\u304c\u4e2d\u9593\u7533\u544a\u304c\u3042\u308b\u5834\u5408\u306e\u7533\u544a\u66f8\u306e\u5f62\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2466 (44)\u300c\u5dee\u5f15\u78ba\u5b9a\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/2c77cb96fac3c94ada542a480a2d98c8.png?resize=868%2C459&#038;ssl=1\" alt=\"\" width=\"868\" height=\"459\" class=\"alignnone size-full wp-image-1665\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/2c77cb96fac3c94ada542a480a2d98c8.png?w=986&amp;ssl=1 986w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/2c77cb96fac3c94ada542a480a2d98c8.png?resize=300%2C159&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/2c77cb96fac3c94ada542a480a2d98c8.png?resize=768%2C406&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>(42)\u6b04\u304c(43)\u6b04\u3088\u308a\u591a\u3044\uff0842\uff1e43\uff09\u5834\u5408\u306f\u3001(42)\u6b04\u304b\u3089(43)\u6b04\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092(44)\u6b04\u300c\u5dee\u5f15\u78ba\u5b9a\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><span class=\"f-marker-p\">(44)\u6b04\u306f\u3001\u5f53\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u7d0d\u4ed8\u3059\u3079\u304d\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n<\/span>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u4eca\u56de\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3044\u304f\u3089\u7d0d\u4ed8\u3059\u308b\u306e\u304b\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306b\u898b\u308b\u5fc5\u8981\u306e\u3042\u308b\uff12\u3064\u306e\u6b04\u306e\u3046\u3061\u306e\uff11\u3064\u3067\u3059\u3002<\/p>\n<p>(43)\u6b04\u300c\u4e2d\u9593\u7533\u544a\u5206\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u306b\u91d1\u984d\u304c\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u7533\u544a\u66f8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/81bfee66bac599ef5c2498d26a736511.png?resize=827%2C391&#038;ssl=1\" width=\"827\" height=\"391\" class=\"\" \/><\/p>\n<h4>2-2-5\u3000STEP\uff15\u3000\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u7b87\u6240\u306e\u8a18\u5165\u3092\u884c\u3046<\/h4>\n<p>\u6b21\u306b\u3001\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u3066\u3044\u306a\u3044\u5225\u8868\uff11\u306e\u53f3\u5074\u306b\u3042\u308b(22)\u6b04\u304b\u3089(32)\u6b04\u306b\u3064\u3044\u3066\u3001\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u2460\u3000(22)<\/strong><strong>\u6b04\u304b\u3089(24)\u6b04\u300c\u571f\u5730\u8b72\u6e21\u7a0e\u984d\u306e\u5185\u8a33\u300d<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/34.jpg?resize=811%2C473&#038;ssl=1\" alt=\"\" width=\"811\" height=\"473\" class=\"alignnone  wp-image-1717\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/34.jpg?w=1229&amp;ssl=1 1229w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/34.jpg?resize=300%2C175&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/34.jpg?resize=1024%2C597&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/34.jpg?resize=768%2C448&amp;ssl=1 768w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><strong><\/strong><\/p>\n<p>\u571f\u5730\u306e\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308b\u7279\u5225\u8ab2\u7a0e\u304c\u73fe\u5728\u6b62\u307e\u3063\u3066\u3044\u308b\u305f\u3081\u3053\u306e\u6b04\u306f\u3001\u4f7f\u7528\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2461 (25)\u6b04\u304b\u3089(28)\u6b04\u300c\u3053\u306e\u7533\u544a\u306e\u3088\u308b\u9084\u4ed8\u91d1\u984d\u300d<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/35.jpg?resize=817%2C480&#038;ssl=1\" alt=\"\" width=\"817\" height=\"480\" class=\"alignnone  wp-image-1718\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/35.jpg?w=1236&amp;ssl=1 1236w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/35.jpg?resize=300%2C176&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/35.jpg?resize=1024%2C601&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/35.jpg?resize=768%2C451&amp;ssl=1 768w\" sizes=\"(max-width: 817px) 100vw, 817px\" \/><\/p>\n<p>\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308b\u9084\u4ed8\u3084\u4e2d\u9593\u9084\u4ed8\uff08\u4e2d\u9593\u7533\u544a\u5206\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u5206\u306e\u91d1\u984d\u3088\u308a\u591a\u3044\u305f\u3081\u9084\u4ed8\u306b\u306a\u308b\uff09\u3001\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u9084\u4ed8\u304c\u3042\u308b\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3044\u305a\u308c\u3082\u8a72\u5f53\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2462 (29)\u6b04\u3068(30)\u6b04\u300c\u3053\u306e\u7533\u544a\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408\u300d<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/36.jpg?resize=811%2C473&#038;ssl=1\" alt=\"\" width=\"811\" height=\"473\" class=\"alignnone  wp-image-1719\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/36.jpg?w=1234&amp;ssl=1 1234w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/36.jpg?resize=300%2C175&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/36.jpg?resize=1024%2C597&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/36.jpg?resize=768%2C448&amp;ssl=1 768w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408\u306b\u4f7f\u7528\u3059\u308b\u90e8\u5206\u306a\u306e\u3067\u4eca\u56de\u306e\u4f8b\u306f\u78ba\u5b9a\u7533\u544a\u3067\u3042\u308b\u305f\u3081\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2463 (31)\u6b04\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d \u300d<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37.jpg?resize=798%2C776&#038;ssl=1\" alt=\"\" width=\"798\" height=\"776\" class=\"alignnone  wp-image-1720\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37.jpg?w=933&amp;ssl=1 933w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37.jpg?resize=300%2C292&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37.jpg?resize=768%2C747&amp;ssl=1 768w\" sizes=\"(max-width: 798px) 100vw, 798px\" \/><br \/>\n(31)\u6b04\u306b\u306f\u3001\u5225\u8868\uff17(1)\u306e\u300c\u8a08\u300d\u306e4\u5217\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n<span>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\uff10\u3092\u8ee2\u8a18\u307e\u305f\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2464(32)\u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1 \u300d\u6b04<\/strong><\/p>\n<p>(32)\u6b04\u306f\u3001\u5225\u8868\uff17(1)\u306e\u300c\u7fcc\u671f\u7e70\u8d8a\u984d 5\u300d\u5217\u306e\u300c\u5408\u8a08\u300d\u884c\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\uff10\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u8a18\u8f09\u3055\u308c\u308b\u4f8b\u3068\u3057\u3066(32)\u6b04\u306b995,000\u304c\u8a18\u5165\u3055\u308c\u308b\u4f8b\u3092\u304a\u793a\u3057\u3057\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/16.png?resize=790%2C644&#038;ssl=1\" alt=\"\" width=\"790\" height=\"644\" class=\"alignnone size-full wp-image-1694\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/16.png?w=790&amp;ssl=1 790w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/16.png?resize=300%2C245&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/16.png?resize=768%2C626&amp;ssl=1 768w\" sizes=\"(max-width: 790px) 100vw, 790px\" \/><\/p>\n<p><strong>\u2465\u300c\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d\u300d\u6b04<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i2.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4926cbbce775f43a781917b46fcc6c6f.jpg?resize=609%2C444&amp;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u914d\u5f53\" \/><\/p>\n<p>\u5225\u8868\uff14\u306e\u300c\u914d\u5f53\u300d\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u91d1\u984d\u306f\u3001\u5f53\u671f\u306b\u305d\u306e\u652f\u6255\u3044\u306e\u52b9\u529b\u304c\u751f\u3058\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3001\u5229\u76ca\u306e\u914d\u5f53\u82e5\u3057\u304f\u306f\u5270\u4f59\u91d1\u306e\u5206\u914d\u53c8\u306f\u91d1\u92ad\u306e\u5206\u914d\u306e\u984d\u3001\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u3092\u542b\u3081\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n<span>\u3053\u306e\u91d1\u984d\u306f\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u300d\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2466\u300c\u6b8b\u4f59\u8ca1\u7523\u306e\u6700\u5f8c\u306e\u5206\u914d\u53c8\u306f\u5f15\u304d\u6e21\u3057\u306e\u65e5\u300d<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/19.png?resize=490%2C277&#038;ssl=1\" alt=\"\" width=\"490\" height=\"277\" class=\"alignnone size-full wp-image-1699\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/19.png?w=490&amp;ssl=1 490w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/19.png?resize=300%2C170&amp;ssl=1 300w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/><\/p>\n<p>\u89e3\u6563\u3057\u305f\u6cd5\u4eba\u306e\u7533\u544a\u66f8\u3067\u8a18\u8f09\u304c\u5fc5\u8981\u306b\u306a\u308b\u6b04\u3067\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2467 \u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\u300d<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20.png?resize=484%2C268&#038;ssl=1\" alt=\"\" width=\"484\" height=\"268\" class=\"alignnone size-full wp-image-1700\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20.png?w=484&amp;ssl=1 484w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20.png?resize=300%2C166&amp;ssl=1 300w\" sizes=\"(max-width: 484px) 100vw, 484px\" \/><\/p>\n<p><span>\u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\u300d\u3068\u306f\u3001\u6c7a\u7b97\u66f8\u304c\u3057\u304b\u308b\u3079\u304d\u6a5f\u95a2\uff08\u4f8b\u3048\u3070\u682a\u4e3b\u7dcf\u4f1a\uff09\u3067\u627f\u8a8d\u3055\u308c\u305f\u65e5\u3092\u6307\u3057\u307e\u3059\u3002<\/span><br \/>\n<span>\u4f8b\u3048\u3070\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001<\/span><span>\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u7b97\u306e\u627f\u8a8d\u3092\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u65e5\u304c\u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2468 \u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u7b49\u3000<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20-1.png?resize=628%2C713&#038;ssl=1\" alt=\"\" width=\"628\" height=\"713\" class=\"alignnone size-full wp-image-1701\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20-1.png?w=628&amp;ssl=1 628w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20-1.png?resize=264%2C300&amp;ssl=1 264w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/p>\n<p>\u9084\u4ed8\u7533\u544a\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u53e3\u5ea7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u5225\u88681\u306e28\u6b04\u306b\u8a18\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u7533\u544a\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u9084\u4ed8\u91d1\u306e\u632f\u8fbc\u53e3\u5ea7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><span>\u53e3\u5ea7\u540d\u7fa9\u306f\u3001\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u6cd5\u4eba\u540d\u7fa9\u306e\u53e3\u5ea7\u3092\u66f8\u304d\u307e\u3059\u3002<br \/>\n\u53e3\u5ea7\u540d\u7fa9\u306b\u5e97\u8217\u30fb\u4e8b\u52d9\u6240\u540d\u306a\u3069\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u5546\u53f7\u5909\u66f4\u524d\u306e\u540d\u79f0\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u632f\u8fbc\u307f\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><strong>\u2469\u300c\u7a0e\u7406\u58eb\u7f72\u540d\u300d\u6b04<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?resize=577%2C260&amp;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u7a0e\u7406\u58eb\u7f72\u540d\" \/><\/p>\n<p>\u7a0e\u7406\u58eb\u306e\u95a2\u4e0e\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7f72\u540d\u3068\u3042\u308a\u307e\u3059\u306e\u3067\u300c\u7a0e\u7406\u58eb\u7f72\u540d\u300d\u6b04\u306b\u81ea\u7b46\u3067\u7f72\u540d\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\uff08\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u81ea\u7f72\u4e0d\u8981\uff09<\/p>\n<p>\u3053\u308c\u3067\u3001\u5225\u8868\uff11\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u306e\u3068\u3053\u308d\u3092\u632f\u308a\u8fd4\u308b\u610f\u5473\u3067\u3001\u3082\u3046\u4e00\u5ea6\u5225\u8868\uff11\u3068\u6b21\u8449\u306e\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b<span style=\"font-size: 12pt;\"><span class=\"f-marker-y\"><br \/>\n<\/span><\/span><\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?resize=868%2C1230&#038;ssl=1\" alt=\"\" width=\"868\" height=\"1230\" class=\"alignnone size-full wp-image-1667\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?w=876&amp;ssl=1 876w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?resize=212%2C300&amp;ssl=1 212w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?resize=723%2C1024&amp;ssl=1 723w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?resize=768%2C1088&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u5225\u8868\uff11\u6b21\u8449\u8a18\u8f09\u4f8b<br \/>\n<\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?resize=868%2C1236&#038;ssl=1\" alt=\"\" width=\"868\" height=\"1236\" class=\"alignnone size-full wp-image-1668\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?w=868&amp;ssl=1 868w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?resize=211%2C300&amp;ssl=1 211w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?resize=719%2C1024&amp;ssl=1 719w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?resize=768%2C1094&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u30b1\u30fc\u30b9\uff11\u3067\u306f\u3001\u6240\u5f97\u91d1\u984d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u6cd5\u4eba\uff08\u9ed2\u5b57\u6cd5\u4eba\uff09\u306e\u5225\u88681\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u7d9a\u3044\u3066\u306f\u3001\u8d64\u5b57\u6cd5\u4eba\uff08\u6b20\u640d\u91d1\u984d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u6cd5\u4eba\uff09\u3067\u3001\u304b\u3064\u3001\u9084\u4ed8\u91d1\uff08\u6240\u5f97\u7a0e\u9084\u4ed8\u3068\u4e2d\u9593\u9084\u4ed8\uff09\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306e\u5225\u8868\uff11\u306e\u8a18\u8f09\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 20px;\">2-3\u3010\u30b1\u30fc\u30b92\u3011\u300c\u8d64\u5b57\u6cd5\u4eba\u3001\u9084\u4ed8\u7533\u544a\u300d\u306e\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9<\/span><\/h3>\n<p>\u305d\u308c\u3067\u306f\u3001\u8d64\u5b57\u3067\u9084\u4ed8\u91d1\u304c\u767a\u751f\u3059\u308b\u5225\u8868\uff11\u306e\u8a18\u8f09\u306e\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a2d\u4f8b\u3067\u4f7f\u3063\u3066\u3044\u304f\u6cd5\u4eba\u306f\u300c\u9752\u8272\u7533\u544a\u6cd5\u4eba\u300d\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3088\u3063\u3066\u3001\u5f53\u671f\u3067\u767a\u751f\u3057\u305f\u6b20\u640d\u91d1\u306f\u300c\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u300d\u3068\u3057\u3066\u7fcc\u671f\u306b\u7e70\u8d8a\u3057\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u63a7\u9664\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/japanex.jp\/book\/?p=474\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-content\"><figure class=\"lkc-thumbnail\"><img data-recalc-dims=\"1\" decoding=\"async\" class=\"lkc-thumbnail-img\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/pz-linkcard\/cache\/81097f013d4af1cfe4431c95d1230dbbf70b72edac7c9df4b6a5bea1fa96b3d4.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u306f\uff1f\u7c21\u5358\u3067\u6700\u5f37\u306e\u7bc0\u7a0e\u8853\uff01\u5143\u56fd\u7a0e\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=474\">https:\/\/japanex.jp\/book\/?p=474<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3002\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u6cd5\u4eba\u7a0e\u306e\u7bc0\u7a0e\u6cd5\u306e\u4e2d\u3067\u6700\u3082\u57fa\u672c\u7684\u3067\u52b9\u679c\u7684\u306a\u3082\u306e\u306e\u4e00\u3064\u3060\u3002\u305d\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u7406\u89e3\u3057\u3088\u3046\u3002\u6b20\u640d\u91d1\u306e\u671f\u9650\u306f\u6700\u957710\u5e74\u9593\u3002\u6b20\u640d\u91d1\u3092\u7e70\u308a\u8d8a\u3059\u306b\u306f\uff14\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u5fc5\u305a\u6291\u3048\u3088\u3046\u3002<\/div><\/div><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=japanex.jp\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u5168\u529b\u7a0e\u52d9\u30a4\u30f3\u30d5\u30a9<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p><span>\u4eca\u56de\u306e\u8aac\u4f8b\u306b\u304a\u3044\u3066\u3082<\/span><span>\u3001\u9752\u8272\u7533\u544a\u306a\u306e\u3067\u3001\u300c\u9752\u8272\u7533\u544a\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5225\u8868\uff11\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7d83b9a29571aea3ec870b1c66b61548.png?resize=479%2C195&#038;ssl=1\" alt=\"\" width=\"479\" height=\"195\" class=\"alignnone size-full wp-image-1611\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7d83b9a29571aea3ec870b1c66b61548.png?w=479&amp;ssl=1 479w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7d83b9a29571aea3ec870b1c66b61548.png?resize=300%2C122&amp;ssl=1 300w\" sizes=\"(max-width: 479px) 100vw, 479px\" \/><br \/>\n<\/strong><\/span><\/p>\n<p>\u6b21\u306e\uff15STEP\u3067\u5225\u8868\uff11\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 24px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff11<\/th>\n<td style=\"width: 80.6217%; height: 24px;\"><span id=\"2-2-1STEP1\">\u6cd5\u4eba\u540d\u3001\u7d0d\u7a0e\u5730\u306a\u3069\u306e\u6cd5\u4eba\u306e\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff12<\/th>\n<td style=\"width: 80.6217%; height: 24px;\"><span id=\"2-2-2STEP2481\">\u5225\u8868\uff14\u300c48\u306e\u2460\u6b04\u300d\u3092\u5225\u88681\u306e\u300c\uff11\u6b04\u300d\u306b\u8a18\u5165\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff13<\/th>\n<td style=\"width: 80.6217%; height: 24px;\">\u5225\u88681\u3068\u5225\u88681\u6b21\u8449\u3067\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff14<\/th>\n<td style=\"width: 80.6217%; height: 24px;\">\u5225\u88681\u3068\u5225\u88681\u6b21\u8449\u3067\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 19.3783%; text-align: center; height: 24px;\">STEP\uff15<\/th>\n<td style=\"width: 80.6217%; height: 24px;\">\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u7b87\u6240\u306e\u8a18\u5165\u3092\u884c\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>2-3-1\u3000STEP\uff11\u3000\u6cd5\u4eba\u540d\u3001\u7d0d\u7a0e\u5730\u306a\u3069\u306e\u6cd5\u4eba\u306e\u7c21\u5358\u306a\u6982\u8981\u3092\u8a18\u5165\u3059\u308b<\/h4>\n<p>STEP1\u306b\u3064\u3044\u3066\u306f\u3001\u30b1\u30fc\u30b9\uff11\u306eSTEP1\u3068\u5168\u304f\u540c\u3058\u5185\u5bb9\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u8d64\u5b57\u6cd5\u4eba\u306e\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u304b\u3089\u898b\u3066\u3082\u8a18\u8f09\u3067\u304d\u308b\u3088\u3046\u306b\u3053\u306e\u3088\u3046\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u30b1\u30fc\u30b9\uff11\u3092\u8aad\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001STEP2\u306b\u79fb\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u306b\u5165\u308b\u524d\u306b\u3001\u5225\u8868\uff11\u306f\u7533\u544a\u66f8\u306e\u8868\u7d19\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u6cd5\u4eba\u306e\u57fa\u672c\u7684\u306a\u60c5\u5831\u3092\u6700\u521d\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u2460\u3000<strong>\u300c\u6cd5\u4eba\u306e\u4f4f\u6240\u30fb\u6cd5\u4eba\u540d\u30fb\u6cd5\u4eba\u756a\u53f7<\/strong><strong>\uff0b\u4ee3\u8868\u8005\u540d\u30fb\u4f4f\u6240\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?resize=868%2C339&#038;ssl=1\" alt=\"\" width=\"868\" height=\"339\" class=\"wp-image-1448 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?w=1291&amp;ssl=1 1291w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?resize=300%2C117&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?resize=1024%2C401&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bf0f7f7fbecbcafc4f8ddcf649be50c.jpg?resize=768%2C300&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u7d0d\u7a0e\u5730\uff08\u6cd5\u4eba\u306e\u672c\u5e97\u6240\u5728\u5730\uff09\u300d\u300c\u6cd5\u4eba\u540d\u300d\u300c\u6cd5\u4eba\u756a\u53f7\uff0813\u6841\uff09\u300d\u300c\u4ee3\u8868\u8005\u300d\u306e\u6c0f\u540d\uff08+\u30d5\u30ea\u30ac\u30ca\uff09\u300c\u4ee3\u8868\u8005\u4f4f\u6240\u300d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2461\u3000 \u6cd5\u4eba\u533a\u5206<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ce4b97d0ea7ecff458e1affa7687e975-1.png?resize=420%2C214&#038;ssl=1\" alt=\"\" width=\"420\" height=\"214\" class=\"alignnone size-full wp-image-1614\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ce4b97d0ea7ecff458e1affa7687e975-1.png?w=420&amp;ssl=1 420w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ce4b97d0ea7ecff458e1affa7687e975-1.png?resize=300%2C153&amp;ssl=1 300w\" sizes=\"(max-width: 420px) 100vw, 420px\" \/><\/p>\n<p>\u3000\u300c\u6cd5\u4eba\u533a\u5206\u300d\u6b04\u306e\u300c\u666e\u901a\u6cd5\u4eba\uff08\u7279\u5b9a\u306e\u533b\u7642\u6cd5\u4eba\u3092\u9664\u304f\uff61\uff09\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\uff64 \u307f\u306a\u3057\u516c\u76ca\u6cd5\u4eba\u7b49\u53c8\u306f\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u300d\u306b\u3007\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u8868\u306e\u2474\u301c\u2478\u307e\u3067\u306e\u6cd5\u4eba\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u300c\u6cd5\u4eba\u533a\u5206\u300d\u6b04\u306e\u5de6\u5074\u306b\u25ef\u3092\u4ed8\u3057\u307e\u3059\u3002<br \/>\n\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u53f3\u5074\u306b\u25ef\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df3e483331ed446dd2183008c4f930a.png?resize=444%2C392&amp;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6cd5\u4eba\u533a\u5206\" width=\"444\" height=\"392\" class=\"alignnone wp-image-471 jetpack-lazy-image jetpack-lazy-image--handled\" data-recalc-dims=\"1\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df3e483331ed446dd2183008c4f930a.png?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df3e483331ed446dd2183008c4f930a.png?resize=300%2C265&amp;ssl=1 300w\" data-lazy-loaded=\"1\" sizes=\"(max-width: 444px) 100vw, 444px\" loading=\"eager\" \/><br \/>\n\u51fa\u5178<span>\u00a0<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c3\u5e74\u7248\u3000\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u306e\u624b\u5f15 P11<\/a><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5de6\u5074\u306b\u25cb\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2462\u3000\u4e8b\u696d\u7a2e\u76ee<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/332e2be6cebc502209b0a30d044fe49c.png?resize=410%2C206&#038;ssl=1\" alt=\"\" width=\"410\" height=\"206\" class=\"alignnone size-full wp-image-1616\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/332e2be6cebc502209b0a30d044fe49c.png?w=410&amp;ssl=1 410w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/332e2be6cebc502209b0a30d044fe49c.png?resize=300%2C151&amp;ssl=1 300w\" sizes=\"(max-width: 410px) 100vw, 410px\" \/><\/p>\n<p>\u4e8b\u696d\u7a2e\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u7a2e\u76ee\u306f\u3001\u300c\u5efa\u8a2d\u696d\u300d\u3084\u300c\u5c0f\u58f2\u696d\u300d\u7b49\u3001\u7c21\u5358\u306b\u66f8\u3044\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<span>\u6b21\u306e\u300c<\/span><span>\u4e8b\u696d\u7a2e\u76ee\u30fb\u696d\u7a2e\u756a\u53f7\u4e00\u89a7\u8868<\/span><span>\u300d\u304b\u3089\u81ea\u793e\u306e\u55b6\u3080\u696d\u7a2e\u306b\u8fd1\u3044\u3082\u306e\u3092\u9078\u3093\u3067\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tekiyougaku\/pdf_r03_02\/09.pdf\" target=\"_blank\" rel=\"noopener\">\u5358\u4f53\u6cd5\u4eba\u306b\u304a\u3051\u308b\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u306e\u624b\u5f15\uff08\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u5206\uff09 \u4e8b\u696d\u7a2e\u76ee\u30fb\u696d\u7a2e\u756a\u53f7\u4e00\u89a7\u8868\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p><strong>\u00a0\u2463\u3000\u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ec74feabd2b401edb13368f6031397d4.png?resize=403%2C219&#038;ssl=1\" alt=\"\" width=\"403\" height=\"219\" class=\"alignnone size-full wp-image-1617\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ec74feabd2b401edb13368f6031397d4.png?w=403&amp;ssl=1 403w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/ec74feabd2b401edb13368f6031397d4.png?resize=300%2C163&amp;ssl=1 300w\" sizes=\"(max-width: 403px) 100vw, 403px\" \/><\/p>\n<p>\u300c\u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u300d\u6b04\u306b\u3001\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n<span>\u6587\u5b57\u3069\u304a\u308a\u682a\u5f0f\u4f1a\u793e\u3084\u6709\u9650\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u3092\u3001\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u3067\u3001\u51fa\u8cc7\u306e\u3042\u308b\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u306e\u51fa\u8cc7\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2464\u3000\u540c\u4e0a\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba \u306e\u3046\u3061\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/97495540787f44bf4f17854050e39928.png?resize=447%2C175&#038;ssl=1\" alt=\"\" width=\"447\" height=\"175\" class=\"alignnone size-full wp-image-1618\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/97495540787f44bf4f17854050e39928.png?w=447&amp;ssl=1 447w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/97495540787f44bf4f17854050e39928.png?resize=300%2C117&amp;ssl=1 300w\" sizes=\"(max-width: 447px) 100vw, 447px\" \/><\/p>\n<p><span>\u5f53\u671f\u672b\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u30fb\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\uff08\u307e\u305f\u306f\u8cc7\u672c\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\uff09\u666e\u901a\u6cd5\u4eba\u304c\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u975e\u4e2d\u5c0f\u6cd5\u4eba\u300d\u3092\u25cb\u3067\u56f2\u3093\u3067\u8868\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u2474 \u76f8\u4e92\u4f1a\u793e<br \/>\n\u2475 \u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\uff08\u4ee5\u4e0b\u300c\u5927\u6cd5\u4eba\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3068\u306e\u9593\u306b\u3001\u3053\u308c\u3089\u306e\u5927\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba<br \/>\n\u3000\u2460 \u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u6cd5\u4eba\u3000<br \/>\n\u3000\u2461 \u76f8\u4e92\u4f1a\u793e\uff08\u5916\u56fd\u76f8\u4e92\u4f1a\u793e\u3092\u542b\u307f\u307e\u3059\u3002<br \/>\n\u3000\u2462 \u6cd5\u7b2c\uff14\u6761\u306e\uff17\uff5f\u53d7\u8a17\u6cd5\u4eba\u7b49\u306b\u95a2\u3059\u308b\u3053\u306e\u6cd5\u5f8b \u306e\u9069\u7528))\u306b\u898f\u5b9a\u3059\u308b\u53d7\u8a17\u6cd5\u4eba\uff08\u4ee5\u4e0b\u300c\u53d7\u8a17\u6cd5\u4eba\u300d \u3068\u3044\u3044\u307e\u3059\u3002\uff09<br \/>\n\u2476 \u305d\u306e\u666e\u901a\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5168\u3066\u306e\u5927\u6cd5\u4eba\u304c\u6709\u3059\u308b\u682a\u5f0f\u53ca\u3073\u51fa\u8cc7\u306e\u5168\u90e8\u3092\u3044\u305a\u308c\u304b\u4e00\u306e\u5927\u6cd5\u4eba\u304c\u6709\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u305f\u3068\u304d\u306b\u305d\u306e\u3044\u305a\u308c\u304b\u4e00\u306e\u5927\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u3053\u3068\u3068\u306a\u308b\u6cd5\u4eba<br \/>\n\u2477 \u6295\u8cc7\u6cd5\u4eba<br \/>\n\u2478 \u7279\u5b9a\u76ee\u7684\u4f1a\u793e<br \/>\n\u2479 \u53d7\u8a17\u6cd5\u4eba<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u666e\u901a\u6cd5\u4eba\u3067\u4e0a\u306e\u2474\u304b\u3089\u2479\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u306e\u3067\u3001\u4f55\u3082\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u2465\u3000<strong>\u540c\u975e\u533a\u5206<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/65ddcc1fdb9b8dfbf601ec57b8e3c9da-1.png?resize=420%2C285&#038;ssl=1\" alt=\"\" width=\"420\" height=\"285\" class=\"alignnone size-full wp-image-1623\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/65ddcc1fdb9b8dfbf601ec57b8e3c9da-1.png?w=420&amp;ssl=1 420w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/65ddcc1fdb9b8dfbf601ec57b8e3c9da-1.png?resize=300%2C204&amp;ssl=1 300w\" sizes=\"(max-width: 420px) 100vw, 420px\" \/><\/p>\n<p>\u5225\u88682\u300c\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u3067\u5224\u5b9a\u3057\u305f\u533a\u5206\u306b\u3007\u3092\u4ed8\u3051\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff12\u306e\u540c\u65cf\u4f1a\u793e\u306e\u533a\u5206\u3092\u3059\u308b\u6b04\u3067\u3001\u5225\u8868\uff12\u306e\u300c\u5224\u5b9a\u7d50\u679c 18\u300d\u3067\u5224\u5b9a\u3057\u305f\u533a\u5206\u3092\u25cb\u3067\u56f2\u307f\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i1.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=388%2C74&amp;ssl=1\" alt=\"\u5225\u8868\uff12\u5224\u5b9a\u7d50\u679c\u306e\u66f8\u304d\u65b9\" width=\"388\" height=\"74\" class=\"alignnone wp-image-284 jetpack-lazy-image jetpack-lazy-image--handled\" data-recalc-dims=\"1\" srcset=\"https:\/\/i1.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?w=650&amp;ssl=1 650w, https:\/\/i1.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=300%2C57&amp;ssl=1 300w, https:\/\/i1.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=640%2C124&amp;ssl=1 640w\" data-lazy-loaded=\"1\" sizes=\"(max-width: 388px) 100vw, 388px\" loading=\"eager\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u540c\u65cf\u4f1a\u793e\u306a\u306e\u3067\u3001\u300c\u540c\u65cf\u4f1a\u793e\u300d\u306b\u25cb\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u88682\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"IV8AKqHyAL\"><p><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules2\">\u6700\u901f10\u79d2\uff01STEP\u5f0f\u3067\u8ab0\u3067\u3082\u3067\u304d\u308b\u5225\u8868\uff12\u306e\u66f8\u304d\u65b9\uff5c\u5143\u56fd\u7a0e\u8077\u54e1\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u6700\u901f10\u79d2\uff01STEP\u5f0f\u3067\u8ab0\u3067\u3082\u3067\u304d\u308b\u5225\u8868\uff12\u306e\u66f8\u304d\u65b9\uff5c\u5143\u56fd\u7a0e\u8077\u54e1\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules2\/embed#?secret=i1iQRzjndH#?secret=IV8AKqHyAL\" data-secret=\"IV8AKqHyAL\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2466 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width=\"868\" height=\"97\" class=\"alignnone size-full wp-image-1625\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/000228cbee60bac81ad5f46dd6aee9e0.png?w=1259&amp;ssl=1 1259w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/000228cbee60bac81ad5f46dd6aee9e0.png?resize=300%2C33&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/000228cbee60bac81ad5f46dd6aee9e0.png?resize=1024%2C114&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/000228cbee60bac81ad5f46dd6aee9e0.png?resize=768%2C85&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e0a\u6bb5\u306b\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u3001\u4e0b\u6bb5\u306b\u4f1a\u8a08\u5e74\u5ea6\u306e\u7d42\u4e86\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br 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https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0efba596f557f220dbb61ab9ac9220cf-1.png?resize=1024%2C103&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/0efba596f557f220dbb61ab9ac9220cf-1.png?resize=768%2C77&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u6cd5\u4eba\u7a0e\uff3b\u3000\u3000\uff3d\u7533\u544a\u66f8\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\uff3b\u3000\u3000\uff3d\u7533\u544a\u66f8\u306b\u3001\u305d\u308c\u305e\u308c\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408\u306f\u300c\u78ba\u5b9a\u300d\u3001\u4fee\u6b63\u7533\u544a\u306e\u5834\u5408\u306f\u300c\u4fee\u6b63\u78ba\u5b9a\u300d\u3001\u4e2d\u9593\u7533\u544a\u306e\u5834\u5408\u306f\u300c\u4e2d\u9593\u300d\u3001\u671f\u9650\u5f8c\u7533\u544a\u66f8\u306e\u5834\u5408\u306f\u3001\u300c\u671f\u9650\u5f8c\u78ba\u5b9a\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br 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547w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/b0e96dc086c3164bd7d805095b2f780d.png?resize=300%2C66&amp;ssl=1 300w\" sizes=\"(max-width: 547px) 100vw, 547px\" \/><\/p>\n<p>\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u6709\u300d\u306b\u3007\u3092\u4ed8\u3051\u307e\u3059\u3002<\/p>\n<p>\u300c\u9069\u7528\u984d\u660e\u7d30\u66f8\u300d\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\u306e\u300c\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300d\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tekiyougaku\/01.htm\">\u9069\u7528\u984d\u660e\u7d30\u66f8\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p><strong>\u246d\u3000\u7a0e\u7406\u58eb\u6cd5\u306b\u95a2\u3059\u308b\u66f8\u9762\u306e\u6dfb\u4ed8\u6709\u7121<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c0b0cba1c2a4e47acda446a4f786773e.png?resize=553%2C115&#038;ssl=1\" alt=\"\" width=\"553\" height=\"115\" class=\"alignnone size-full wp-image-1631\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c0b0cba1c2a4e47acda446a4f786773e.png?w=553&amp;ssl=1 553w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c0b0cba1c2a4e47acda446a4f786773e.png?resize=300%2C62&amp;ssl=1 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/p>\n<p>\u7a0e\u7406\u58eb\u6cd5\u7b2c30\u6761\u53c8\u306f\u3001\u7b2c33\u6761\u306e2\u306e\u66f8\u9762\u6dfb\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a72\u5f53\u3059\u308b\u6b04\u306b\u3007\u3092\u4ed8\u3051\u307e\u3059\u3002<br \/>\n\u3053\u3061\u3089\u306e\u66f8\u9762\u306f\u9867\u554f\u7a0e\u7406\u58eb\u304c\u3044\u308b\u5834\u5408\u306b\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<h4>2-3-2\u3000STEP\uff12\u3000\u5225\u8868\uff14\u300c48\u306e\u2460\u6b04\u300d\u3092\u5225\u88681\u306e\u300c\uff11\u6b04\u300d\u306b\u8a18\u5165\u3059\u308b<\/h4>\n<p>\u3053\u3053\u304b\u3089\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u59cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305a\u306f\u3001\u5225\u88684\u3067\u7b97\u51fa\u3057\u305f\u6240\u5f97\u91d1\u984d\u3092\u5225\u88681\u306b\u8ee2\u8a18\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c09f61be848128e494e4dfea87de6b0d.png?resize=710%2C486&#038;ssl=1\" alt=\"\" width=\"710\" height=\"486\" class=\"alignnone size-full wp-image-1670\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c09f61be848128e494e4dfea87de6b0d.png?w=710&amp;ssl=1 710w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/c09f61be848128e494e4dfea87de6b0d.png?resize=300%2C205&amp;ssl=1 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/p>\n<p>\u5225\u88684\u300c48\u306e\u2460\u6b04\u300d\u3092\u5225\u88681\u306e\u300c1\u6b04\u300d\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<h4>2-3-3\u3000STEP\uff13\u3000\u5225\u88681\u3068\u5225\u88681\u6b21\u8449\u3067\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046<\/h4>\n<p>\u6b21\u306b\u5225\u8868\uff11\u6b21\u8449\u3067\u3001\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span><strong>\u2460 (\uff12)\u300c\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/span><\/p>\n<p><span>(2)\u6b04\u306f\u3001\u5225\u8868\uff11\u6b21\u8449\u306e(53)\u6b04\u3001(54)\u6b04\u3068(55)\u6b04\u306e\u5024\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u8d64\u5b57\u306e\u7533\u544a\u306e\u5834\u5408\u5fc5\u305a0\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9e64ca0ab3ad82ba51f400355c353c9e.png?resize=868%2C287&#038;ssl=1\" alt=\"\" width=\"868\" height=\"287\" class=\"alignnone  wp-image-1676\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9e64ca0ab3ad82ba51f400355c353c9e.png?w=1249&amp;ssl=1 1249w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9e64ca0ab3ad82ba51f400355c353c9e.png?resize=300%2C99&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9e64ca0ab3ad82ba51f400355c353c9e.png?resize=1024%2C339&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9e64ca0ab3ad82ba51f400355c353c9e.png?resize=768%2C254&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><span><strong><br \/>\n\u2461 (4)\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/span><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/1.png?resize=771%2C284&#038;ssl=1\" alt=\"\" width=\"771\" height=\"284\" class=\"alignnone size-full wp-image-1679\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/1.png?w=771&amp;ssl=1 771w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/1.png?resize=300%2C111&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/1.png?resize=768%2C283&amp;ssl=1 768w\" sizes=\"(max-width: 771px) 100vw, 771px\" \/><span><strong><br \/>\n<\/strong><br \/>\n(4)\u6b04\u306f\u3001\u5225\u8868\uff11\u306e\u300c(2)\u6b04 \u30fc (3)\u6b04\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><br \/>\n<span>(3)\u6b04\u306f\u5225\u8868\uff16\uff08\uff16\uff09\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001(4)\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u3066\u304d\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u3001(4)\u6b04\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d\u300d\u306f(2)\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2462 (10)\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08\u300d\u6b04<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/2.png?resize=815%2C416&#038;ssl=1\" alt=\"\" width=\"815\" height=\"416\" class=\"alignnone size-full wp-image-1680\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/2.png?w=815&amp;ssl=1 815w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/2.png?resize=300%2C153&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/2.png?resize=768%2C392&amp;ssl=1 768w\" sizes=\"(max-width: 815px) 100vw, 815px\" \/><\/strong><\/p>\n<p>(10)\u6b04\u306f\u3001(4)\u6b04\uff0b(5)\u6b04\uff0b(7)\u6b04\uff0b(9)\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>(5)\u6b04\u306f\u4e00\u822c\u7684\u306a\u4e2d\u5c0f\u4f01\u696d\u304c\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u5e0c\u6709\u3067\u3059\u3002<br \/>\n(7)\u6b04\u306e\u571f\u5730\u8b72\u6e21\u5229\u76ca\u91d1\u306f\u73fe\u5728\u8ab2\u7a0e\u304c\u6b62\u307e\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n(9)\u6b04\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306f\u4e2d\u5c0f\u4f01\u696d\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066(10)\u6b04\u306f\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u306f(4)\u6b04\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d\u300d\u306e\u5024\u3092\u8ee2\u8a18\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2463 (14)\u300c\u5dee\u5f15\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d \u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3.png?resize=814%2C275&#038;ssl=1\" alt=\"\" width=\"814\" height=\"275\" class=\"alignnone size-full wp-image-1681\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3.png?w=814&amp;ssl=1 814w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3.png?resize=300%2C101&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/3.png?resize=768%2C259&amp;ssl=1 768w\" sizes=\"(max-width: 814px) 100vw, 814px\" \/><\/p>\n<p>(14)\u6b04\u306f\u3001(10)\u6b04 \u30fc (11)\u6b04 \u30fc (12)\u6b04 \u30fc (13)\u6b04\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u8d64\u5b57\u6cd5\u4eba\u306e\u5834\u5408\u3001(11)\u6b04\u304b\u3089(13)\u6b04\u306b\u5024\u304c\u5165\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2464 (15)\u300c\u4e2d\u9593\u7533\u544a\u5206\u306e\u6cd5\u4eba\u7a0e\u984d \u300d\u6b04\u3001(16)\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5.png?resize=868%2C331&#038;ssl=1\" alt=\"\" width=\"868\" height=\"331\" class=\"alignnone size-full wp-image-1682\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5.png?w=992&amp;ssl=1 992w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5.png?resize=300%2C114&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5.png?resize=768%2C293&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3000(15)\u6b04\u306b\u306f\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u3000\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u5206\u3051\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u542b\u307e\u306a\u3044\u6cd5\u4eba\u7a0e\u306e\u307f\u306e\u4e2d\u9593\u7533\u544a\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u3000(16)\u6b04\u306f\u3001[ (14) \u30fc (15) ]\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<br \/>\n\u3000\u3053\u306e\u4f8b\u3067\u306f0 \u2013 658,000 = -658,000\u306b\u306a\u308a\u307e\u3059\u304c\u30010\u672a\u6e80\u306f\uff10\u3068\u306a\u308a\u3001\u3053\u3053\u3067\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>2-3-4\u3000STEP\uff14\u3000\u5225\u88681\u3068\u5225\u88681\u6b21\u8449\u3067\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3046<\/h4>\n<p>\u6b21\u306b\u5225\u8868\uff11\u6b21\u8449\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u4e0b\u90e8\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3082\u63d0\u51fa\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2460 (33)\u300c\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d \u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/6.png?resize=599%2C734&#038;ssl=1\" alt=\"\" width=\"599\" height=\"734\" class=\"alignnone size-full wp-image-1684\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/6.png?w=599&amp;ssl=1 599w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/6.png?resize=245%2C300&amp;ssl=1 245w\" sizes=\"(max-width: 599px) 100vw, 599px\" \/><\/p>\n<p>(33)\u6b04\u306f\u3001(4)\u6b04 + (5)\u6b04 + (7)\u6b04 + (10)\u306e\u5916\u66f8\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001(4)\u6b04 \u3001 (5)\u6b04 \u3001 (7)\u6b04 \u3001 (10)\u306e\u5916\u66f8\u3068\u3059\u3079\u3066\uff10\u3067\u3059\u306e\u3067\u3001(33)\u6b04\u30820\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2461\u3000(35)\u300c\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7.png?resize=848%2C444&#038;ssl=1\" alt=\"\" width=\"848\" height=\"444\" class=\"alignnone size-full wp-image-1685\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7.png?w=848&amp;ssl=1 848w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7.png?resize=300%2C157&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7.png?resize=768%2C402&amp;ssl=1 768w\" sizes=\"(max-width: 848px) 100vw, 848px\" \/><br \/>\n<\/strong>(35)\u6b04\u306f\u3001(33)\u6b04 + (34)\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n(34)\u6b04\u306f\u8ab2\u7a0e\u7559\u4fdd\u91d1\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066(33)\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e(35)\u6b04\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2462\u3000(36)\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d \u300d\u6b04<\/strong><\/p>\n<p style=\"text-align: center;\"><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8.png?resize=819%2C254&#038;ssl=1\" alt=\"\" width=\"819\" height=\"254\" class=\"alignnone size-full wp-image-1686 alignleft\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8.png?w=819&amp;ssl=1 819w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8.png?resize=300%2C93&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8.png?resize=768%2C238&amp;ssl=1 768w\" sizes=\"(max-width: 819px) 100vw, 819px\" \/><br \/>\n<\/strong><strong><\/p>\n<p><i class=\"wp-svg-arrow-up arrow-up\"><\/i><br \/>\n<img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/59978683847bcf5b20966dea3bb5f20d.png?resize=868%2C243&#038;ssl=1\" alt=\"\u5225\u8868\uff11\u6b21\u844958\u6b04\" width=\"868\" height=\"243\" class=\"alignnone size-large wp-image-1770 alignleft\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/59978683847bcf5b20966dea3bb5f20d.png?resize=1024%2C287&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/59978683847bcf5b20966dea3bb5f20d.png?resize=300%2C84&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/59978683847bcf5b20966dea3bb5f20d.png?resize=768%2C215&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/59978683847bcf5b20966dea3bb5f20d.png?w=1478&amp;ssl=1 1478w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><\/strong><\/p>\n<p>\n(36)\u6b04\u306f\u3001\u5225\u8868\uff11\u6b21\u8449\u306e(58)\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u8d64\u5b57\u306a\u306e\u3067\u7a0e\u984d\u306f\uff10\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2463 (38)\u300c\u6240\u5f97\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9.png?resize=868%2C314&#038;ssl=1\" alt=\"\" width=\"868\" height=\"314\" class=\"alignnone size-full wp-image-1687\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9.png?w=887&amp;ssl=1 887w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9.png?resize=300%2C109&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9.png?resize=768%2C278&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><br \/>\n<\/strong><br \/>\n(38)\u6b04\u306f\u3001(36)\u6b04 + (37)\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n(37)\u6b04\u306f\u8ab2\u7a0e\u7559\u4fdd\u91d1\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066(36)\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e(38)\u6b04\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2464 (42)\u300c\u5dee\u5f15\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d \u300d\u6b04<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/10.png?resize=868%2C440&#038;ssl=1\" alt=\"\" width=\"868\" height=\"440\" class=\"alignnone size-full wp-image-1688\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/10.png?w=936&amp;ssl=1 936w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/10.png?resize=300%2C152&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/10.png?resize=768%2C389&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><br \/>\n<\/strong><br \/>\n(42)\u6b04\u306f\u3001(38)\u6b04 \u2013 (39)\u6b04 \u2013 (40)\u6b04 \u2013 (41)\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n100\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u3002<br \/>\n(40)\u6b04\u306f\u5225\u8868\uff16(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e(50)\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u6839\u830e\u306e\u4f8b\u3067\u306f\u3001\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u306e\u3067\u7a7a\u6b04\u3068\u3057\u307e\u3059\u3002<br \/>\n(39)\u6b04\u3068(41)\u6b04\u306f\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2465 (44)\u300c\u5dee\u5f15\u78ba\u5b9a\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d \u300d\u6b04<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/11.png?resize=868%2C362&#038;ssl=1\" alt=\"\" width=\"868\" height=\"362\" class=\"alignnone  wp-image-1689\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/11.png?w=1118&amp;ssl=1 1118w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/11.png?resize=300%2C125&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/11.png?resize=1024%2C427&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/11.png?resize=768%2C320&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><br \/>\n<\/strong><br \/>\n(44)\u6b04\u306f\u3001(42)\u6b04 \u2013 (43)\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n(43)\u6b04\u306f\u4e2d\u9593\u7533\u544a\u3067\u7d0d\u3081\u305f\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u304c\u5165\u308a\u307e\u3059\u3002<br \/>\n(42)\u6b04\u304b\u3089(43)\u6b04\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092(45)\u6b04\u300c\u3053\u306e\u7533\u544a\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d\u300d\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306f\u3001\u4e2d\u9593\u7533\u544a\u5206\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u304c\u5e74\u9593\u5206\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3092\u8d85\u3048\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u300c\u4e2d\u9593\u9084\u4ed8\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>2-3-5\u3000STEP\uff15\u3000\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u7b87\u6240\u306e\u8a18\u5165\u3092\u884c\u3046<\/h4>\n<p>\u6b21\u306b\u3001\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u3066\u3044\u306a\u3044\u5225\u8868\uff11\u306e\u53f3\u5074\u306b\u3042\u308b(17)\u6b04\u304b\u3089(32)\u6b04\u306b\u3064\u3044\u3066\u3001\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u2460\u300c \u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u6b04\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/12.png?resize=868%2C284&#038;ssl=1\" alt=\"\" width=\"868\" height=\"284\" class=\"alignnone  wp-image-1690\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/12.png?w=1372&amp;ssl=1 1372w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/12.png?resize=300%2C98&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/12.png?resize=1024%2C335&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/12.png?resize=768%2C251&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><\/strong>\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u306e(17)\u6b04\u301c(21)\u6b04\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u307e\u305f\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff16(1)\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\uff16\u306e\u2462\u306e\u91d1\u984d\u3092\u3001\u5225\u8868\uff11\u306e(17)\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff16(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e20\u6b04\u306e\u91d1\u984d\u3092(18)\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n(17)\u6b04\u3068(18)\u6b04\u3068\u306e\u5408\u8a08\u984d\u309219\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2461\u300c<\/strong><strong>\u571f\u5730\u8b72\u6e21\u7a0e\u984d\u306e\u5185\u8a33\u300d\u6b04<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/13.png?resize=868%2C329&#038;ssl=1\" alt=\"\" width=\"868\" height=\"329\" class=\"alignnone  wp-image-1691\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/13.png?w=1154&amp;ssl=1 1154w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/13.png?resize=300%2C114&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/13.png?resize=1024%2C388&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/13.png?resize=768%2C291&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/strong><\/p>\n<p><span>\u571f\u5730\u306e\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308b\u7279\u5225\u8ab2\u7a0e\u304c\u73fe\u5728\u6b62\u307e\u3063\u3066\u3044\u308b\u305f\u3081\u3053\u306e\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2462\u300c\u3053\u306e\u7533\u544a\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d\u300d\u6b04\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/14.jpg?resize=868%2C507&#038;ssl=1\" alt=\"\" width=\"868\" height=\"507\" class=\"alignnone  wp-image-1692\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/14.jpg?w=1129&amp;ssl=1 1129w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/14.jpg?resize=300%2C175&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/14.jpg?resize=1024%2C598&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/14.jpg?resize=768%2C448&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><\/strong>\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308b\u9084\u4ed8\u3001\u4e2d\u9593\u9084\u4ed8\u3001\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u9084\u4ed8\u304c\u3042\u308b\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u6240\u5f97\u7a0e\u984d\u9084\u4ed85,000\u5186\u3068\u4e2d\u9593\u9084\u4ed81,000,000\u5186\u304c\u3042\u308b\u305f\u3081\u3001\u8a18\u5165\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>(25)\u6b04\u306b\u306f\u3001(21)\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>(26)\u6b04\u306f\u3001\u300c(15) &#8211; (14)\u300d\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u300c1,000,000 &#8211; 0 = 1,000,000\u300d\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>(27)\u6b04\u306f\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u9084\u4ed8\u8acb\u6c42\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>(28)\u6b04\u306f\u3001\u300c(25) + (26) + (27)\u300d\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u300c5,000 + 1,000,000 + 0 = 1,005,000\u300d\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2463\u300c\u3053\u306e\u7533\u544a\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408\u300d\u6b04<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/15.png?resize=580%2C368&#038;ssl=1\" alt=\"\" width=\"580\" height=\"368\" class=\"alignnone size-full wp-image-1693\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/15.png?w=580&amp;ssl=1 580w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/15.png?resize=300%2C190&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/15.png?resize=164%2C105&amp;ssl=1 164w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/><\/p>\n<p><\/strong>\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408\u306b\u4f7f\u7528\u3059\u308b\u90e8\u5206\u306a\u306e\u3067\u4eca\u56de\u306e\u4f8b\u306f\u78ba\u5b9a\u7533\u544a\u3067\u3042\u308b\u305f\u3081\u7a7a\u6b04\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2464\u3000(31)\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d\u300d\u6b04\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p>(31)\u6b04\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5225\u8868\uff17(1)\u306e\u300c\u5f53\u671f\u63a7\u9664\u984d 4\u300d\u5217\u306e\u8a08\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/d784f1d5cd4edf60db6f7bb9f021c97b.png?w=868&#038;ssl=1\" \/><\/p>\n<p><\/strong>\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d\u304c\u306a\u3044\u305f\u3081\u3001\uff10\u3092\u8ee2\u8a18\u307e\u305f\u306f\u7a7a\u6b04\u3067\u3059\u3002<\/p>\n<p><strong>\u2465\u3000(32)\u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u300d\u6b04\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p><strong><\/strong>(32)\u6b04\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5225\u8868\uff17(1)\u306e\u300c\u7fcc\u671f\u7e70\u8d8a\u984d 5\u300d\u5217\u306e\u300c\u5408\u8a08\u300d\u884c\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/16.png?resize=790%2C644&#038;ssl=1\" alt=\"\" width=\"790\" height=\"644\" class=\"alignnone size-full wp-image-1694\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/16.png?w=790&amp;ssl=1 790w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/16.png?resize=300%2C245&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/16.png?resize=768%2C626&amp;ssl=1 768w\" sizes=\"(max-width: 790px) 100vw, 790px\" \/><\/strong><\/p>\n<p><strong><\/strong>\u3053\u306e\u4f8b\u3067\u306f\u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u300d\u6b04\u306b995,000\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2466\u3000(45)\u6b04\u300c\u3053\u306e\u7533\u544a\u66f8\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d \u300d\u6b04\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/17.png?resize=868%2C366&#038;ssl=1\" alt=\"\" width=\"868\" height=\"366\" class=\"alignnone  wp-image-1695\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/17.png?w=986&amp;ssl=1 986w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/17.png?resize=300%2C127&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/17.png?resize=768%2C324&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><\/strong>(45)\u6b04\u306f\u3001[ (43)\u6b04 \u2013 (42)\u6b04 ]\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u4e2d\u9593\u7533\u544a\u3057\u305f\u5206\u304c\u9084\u4ed8\u306b\u306a\u308b\u5834\u5408\u306b(45)\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f(43)\u6b04\u306b100,000\u5186\u5165\u3063\u3066\u3044\u308b\u305f\u3081\u3001(45)\u6b04\u306b100,000\u5186\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2467\u300c\u3053\u306e\u7533\u544a\u66f8\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408\u300d\u6b04<\/strong><\/p>\n<p>\u6b21\u306e\u90e8\u5206\u306f\u3001\u4fee\u6b63\u7533\u544a\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002<\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/18.png?resize=868%2C363&#038;ssl=1\" alt=\"\" width=\"868\" height=\"363\" class=\"alignnone size-full wp-image-1698\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/18.png?w=983&amp;ssl=1 983w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/18.png?resize=300%2C125&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/18.png?resize=768%2C321&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><\/strong><strong><\/strong>\u4eca\u56de\u306e\u4f8b\u306f\u78ba\u5b9a\u7533\u544a\u3067\u3042\u308b\u305f\u3081\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2468\u300c\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d\u300d\u3092\u8a18\u5165\u3059\u308b\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i2.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4926cbbce775f43a781917b46fcc6c6f.jpg?resize=609%2C444&amp;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u914d\u5f53\" \/><\/p>\n<p>\u5225\u8868\uff14\u306e\u300c\u914d\u5f53\u300d\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u91d1\u984d\u306f\u3001\u5f53\u671f\u306b\u305d\u306e\u652f\u6255\u3044\u306e\u52b9\u529b\u304c\u751f\u3058\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3001\u5229\u76ca\u306e\u914d\u5f53\u82e5\u3057\u304f\u306f\u5270\u4f59\u91d1\u306e\u5206\u914d\u53c8\u306f\u91d1\u92ad\u306e\u5206\u914d\u306e\u984d\u3001\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u3092\u542b\u3081\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n<span>\u3053\u306e\u91d1\u984d\u306f\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u300d\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2469\u300c\u6b8b\u4f59\u8ca1\u7523\u306e\u6700\u5f8c\u306e\u5206\u914d\u53c8\u306f\u5f15\u304d\u6e21\u3057\u306e\u65e5\u300d\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/19.png?resize=490%2C277&#038;ssl=1\" alt=\"\" width=\"490\" height=\"277\" class=\"alignnone size-full wp-image-1699\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/19.png?w=490&amp;ssl=1 490w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/19.png?resize=300%2C170&amp;ssl=1 300w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/><br \/>\n<\/strong><br \/>\n\u89e3\u6563\u3057\u305f\u6cd5\u4eba\u306e\u7533\u544a\u66f8\u306b\u3066\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u500b\u6240\u306a\u305f\u3081\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u246a\u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\u300d\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20.png?resize=484%2C268&#038;ssl=1\" alt=\"\" width=\"484\" height=\"268\" class=\"alignnone size-full wp-image-1700\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20.png?w=484&amp;ssl=1 484w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20.png?resize=300%2C166&amp;ssl=1 300w\" sizes=\"(max-width: 484px) 100vw, 484px\" \/><br \/>\n<\/strong><br \/>\n<span>\u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\u300d\u3068\u306f\u3001\u6c7a\u7b97\u66f8\u304c\u3057\u304b\u308b\u3079\u304d\u6a5f\u95a2\uff08\u4f8b\u3048\u3070\u682a\u4e3b\u7dcf\u4f1a\uff09\u3067\u627f\u8a8d\u3055\u308c\u305f\u65e5\u3092\u6307\u3057\u307e\u3059\u3002<\/span><br \/>\n<span>\u4f8b\u3048\u3070\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001<\/span><span>\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u7b97\u306e\u627f\u8a8d\u3092\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u65e5\u304c\u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u246b\u3000\u300c<strong>\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u7b49\u300d\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20-1.png?resize=628%2C713&#038;ssl=1\" alt=\"\" width=\"628\" height=\"713\" class=\"alignnone size-full wp-image-1701\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20-1.png?w=628&amp;ssl=1 628w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/20-1.png?resize=264%2C300&amp;ssl=1 264w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/p>\n<p>\u9084\u4ed8\u7533\u544a\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u53e3\u5ea7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u5225\u88681\u306e28\u6b04\u306b\u8a18\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u7533\u544a\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u9084\u4ed8\u91d1\u306e\u632f\u8fbc\u53e3\u5ea7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><span>\u53e3\u5ea7\u540d\u7fa9\u306f\u3001\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u6cd5\u4eba\u540d\u7fa9\u306e\u53e3\u5ea7\u3092\u66f8\u304d\u307e\u3059\u3002<br \/>\n\u53e3\u5ea7\u540d\u7fa9\u306b\u5e97\u8217\u30fb\u4e8b\u52d9\u6240\u540d\u306a\u3069\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u5546\u53f7\u5909\u66f4\u524d\u306e\u540d\u79f0\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u632f\u8fbc\u307f\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><strong>\u246c\u300c\u7a0e\u7406\u58eb\u7f72\u540d\u300d\u6b04\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?resize=577%2C260&amp;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u7a0e\u7406\u58eb\u7f72\u540d\" \/><strong><\/p>\n<p><\/strong><\/p>\n<p>\u7a0e\u7406\u58eb\u306e\u95a2\u4e0e\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7f72\u540d\u3068\u3042\u308a\u307e\u3059\u306e\u3067\u300c\u7a0e\u7406\u58eb\u7f72\u540d\u300d\u6b04\u306b\u81ea\u7b46\u3067\u7f72\u540d\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\uff08\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u81ea\u7f72\u4e0d\u8981\uff09<\/p>\n<p>\u4ee5\u4e0a\u3067\u8d64\u5b57\u6cd5\u4eba\u306e\u5225\u8868\uff11\u306f\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306f\u3001\u6700\u5f8c\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u4fee\u6b63\u7533\u544a\u306e\u5834\u5408\u306e\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2-4\u3010\u30b1\u30fc\u30b9\uff13\u3011\u4fee\u6b63\u7533\u544a\u306e\u5225\u88681\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u4fee\u6b63\u7533\u544a\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5f8c\u306b\u3001\u7a0e\u984d\u306e\u904e\u5c0f\u3084\u6b20\u640d\u91d1\u3084\u9084\u4ed8\u91d1\u304c\u904e\u5927\u3067\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u3063\u305f\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u7533\u544a\u66f8\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u9006\u306b\u7a0e\u984d\u306e\u904e\u5927\u3084\u6b20\u640d\u91d1\u3001\u9084\u4ed8\u91d1\u304c\u904e\u5c0f\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u4fee\u6b63\u7533\u544a\u3067\u306f\u306a\u304f\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3068\u3044\u3046\u624b\u7d9a\u304d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4fee\u6b63\u7533\u544a\u306e\u5225\u88681\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff11\u306e\u4fee\u6b63\u7533\u544a\u306e\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/425405c627a265803810ba4af459a5df.jpg?resize=759%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e \u5225\u8868\uff11 \u4fee\u6b63\u7533\u544a\u306e\u8a18\u8f09\u4f8b\" width=\"759\" height=\"1024\" class=\"alignnone size-large wp-image-1760\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/425405c627a265803810ba4af459a5df.jpg?resize=759%2C1024&amp;ssl=1 759w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/425405c627a265803810ba4af459a5df.jpg?resize=222%2C300&amp;ssl=1 222w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/425405c627a265803810ba4af459a5df.jpg?resize=768%2C1036&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/425405c627a265803810ba4af459a5df.jpg?resize=1139%2C1536&amp;ssl=1 1139w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/425405c627a265803810ba4af459a5df.jpg?w=1296&amp;ssl=1 1296w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><\/p>\n<p>\u8d64\u67a0\u3067\u56f2\u308f\u308c\u305f(29)\u6b04\u3001(30)\u6b04\u3001(46)\u301c(49)\u6b04\u4ee5\u5916\u306f\u3001\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u305f\u30b1\u30fc\u30b9\uff11\u3068\u30b1\u30fc\u30b9\uff12\u540c\u69d8\u306b\u4fee\u6b63\u5f8c\u306e\u5225\u8868\uff14\u7b49\u306e\u66f8\u985e\u304b\u3089\u8ee2\u8a18\u3059\u308b\u5f62\u3067\u5225\u8868\uff11\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e\u8a18\u8f09\u4f8b\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9507f201ec10c9a5d1d9797fbf0bcce1.jpg?resize=752%2C1136&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e \u5225\u8868\uff11\u6b21\u8449 \u4fee\u6b63\u7533\u544a\u306e\u8a18\u8f09\u4f8b\" width=\"752\" height=\"1136\" class=\"alignnone wp-image-1761\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9507f201ec10c9a5d1d9797fbf0bcce1.jpg?resize=678%2C1024&amp;ssl=1 678w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9507f201ec10c9a5d1d9797fbf0bcce1.jpg?resize=199%2C300&amp;ssl=1 199w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9507f201ec10c9a5d1d9797fbf0bcce1.jpg?resize=768%2C1159&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9507f201ec10c9a5d1d9797fbf0bcce1.jpg?resize=1018%2C1536&amp;ssl=1 1018w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/9507f201ec10c9a5d1d9797fbf0bcce1.jpg?w=1272&amp;ssl=1 1272w\" sizes=\"(max-width: 752px) 100vw, 752px\" \/><\/p>\n<p>\u8d64\u67a0\u3067\u56f2\u308f\u308c\u3066\u3044\u306a\u3044(50)\u6b04\u304b\u3089(59)\u6b04\u306f\u3001\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u305f\u30b1\u30fc\u30b9\uff11\u3068\u30b1\u30fc\u30b9\uff12\u540c\u69d8\u306b\u4fee\u6b63\u5f8c\u306e\u5225\u8868\uff11\u304b\u3089\u8ee2\u8a18\u3057\u3066\u901a\u5e38\u901a\u308a\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u306a\u308a\u3001\u5225\u8868\uff11\u3068\u5225\u8868\uff11\u6b21\u8449\u5171\u306b\u8d64\u67a0\u3067\u56f2\u3063\u305f\u90e8\u5206\u304c\u4fee\u6b63\u7533\u544a\u7279\u6709\u306e\u90e8\u5206\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d64\u67a0\u3067\u56f2\u3063\u305f\u90e8\u5206\u3092\u3069\u306e\u3088\u3046\u306b\u66f8\u3044\u3066\u3044\u304f\u304b\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2460\u3000\u4fee\u6b63\u7533\u544a\u524d\u306e\u5f53\u521d\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5225\u8868\uff11\u304b\u3089\u4fee\u6b63\u7533\u544a\u66f8\u5225\u8868\uff11\u6b21\u8449\u306b\u6cd5\u4eba\u7a0e\u984d\u3092\u8ee2\u8a18\u3059\u308b<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5ee9727a2234a2de7a9d1d1d8ca82ec2.jpg?resize=735%2C659&#038;ssl=1\" alt=\"\u4fee\u6b63\u7533\u544a\u5225\u8868\uff11\u66f8\u304d\u65b9 \u5f53\u521d\u7533\u544a\u5225\u8868\uff11\u304b\u3089\u6b21\u8449\u3078\u8ee2\u8a18\" width=\"735\" height=\"659\" class=\"alignnone  wp-image-1762\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5ee9727a2234a2de7a9d1d1d8ca82ec2.jpg?resize=1024%2C918&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5ee9727a2234a2de7a9d1d1d8ca82ec2.jpg?resize=300%2C269&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5ee9727a2234a2de7a9d1d1d8ca82ec2.jpg?resize=768%2C688&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/5ee9727a2234a2de7a9d1d1d8ca82ec2.jpg?w=1424&amp;ssl=1 1424w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5143<\/th>\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5148<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u524d\u306e\u5225\u8868\uff11\u306e(1)\u6b04<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e(60)\u6b04<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u524d\u306e\u5225\u8868\uff11\u306e(16)\u6b04<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e(63)\u6b04<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u2461 (65)\u300c\u3053\u306e\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u984d\u53c8\u306f\u6e1b\u5c11\u3059\u308b\u9084\u4ed8\u8acb\u6c42\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7db793aa62627669a2ab5c0739395898.jpg?resize=624%2C735&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u5225\u8868\uff11\u6b21\u8449\u4fee\u6b63\u7533\u544a\u8a08\u7b97(65)\u6b04\" width=\"624\" height=\"735\" class=\"alignnone  wp-image-1764\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7db793aa62627669a2ab5c0739395898.jpg?resize=869%2C1024&amp;ssl=1 869w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7db793aa62627669a2ab5c0739395898.jpg?resize=255%2C300&amp;ssl=1 255w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7db793aa62627669a2ab5c0739395898.jpg?resize=768%2C905&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/7db793aa62627669a2ab5c0739395898.jpg?w=920&amp;ssl=1 920w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u300c(16)\u6b04 &#8211; (63)\u6b04\u300d\u3067(65)\u6b04\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u300c\u4fee\u6b63\u7533\u544a\u3067\u8a08\u7b97\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u984d \u30fc \u5f53\u521d\u7533\u544a\u3067\u8a08\u7b97\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u984d\u300d\u3067\u5dee\u5f15\u304d\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n1,664,000 &#8211; 750,000 = 914,000<\/p>\n<p><strong>\u2462 \u4fee\u6b63\u7533\u544a\u524d\u306e\u5f53\u521d\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5225\u8868\uff11\u304b\u3089\u4fee\u6b63\u7533\u544a\u66f8\u5225\u8868\uff11\u6b21\u8449\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3092\u8ee2\u8a18\u3059\u308b<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f4ee2806399398de2fb91624941ee3a2.jpg?resize=830%2C728&#038;ssl=1\" alt=\"\u4fee\u6b63\u7533\u544a\u5225\u8868\uff11\u66f8\u304d\u65b9 \u5f53\u521d\u7533\u544a\u5225\u8868\uff11\u304b\u3089\u6b21\u8449\u3078\u8ee2\u8a18\u5730\u65b9\u6cd5\u4eba\u7a0e\" width=\"830\" height=\"728\" class=\"alignnone  wp-image-1763\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f4ee2806399398de2fb91624941ee3a2.jpg?resize=1024%2C898&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f4ee2806399398de2fb91624941ee3a2.jpg?resize=300%2C263&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f4ee2806399398de2fb91624941ee3a2.jpg?resize=768%2C674&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f4ee2806399398de2fb91624941ee3a2.jpg?w=1434&amp;ssl=1 1434w\" sizes=\"(max-width: 830px) 100vw, 830px\" \/><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5143<\/th>\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5148<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u524d\u306e\u5225\u8868\uff11\u306e(33)\u6b04<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e(68)\u6b04<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u524d\u306e\u5225\u8868\uff11\u306e(44)\u6b04<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e(71)\u6b04<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u2463 (74)\u300c\u3053\u306e\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/93763c8f0363dd5539c259374d2a0f30.png?resize=552%2C759&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u5225\u8868\uff11\u6b21\u8449\u4fee\u6b63\u7533\u544a\u8a08\u7b97(74)\u6b04\" width=\"552\" height=\"759\" class=\"alignnone  wp-image-1765\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/93763c8f0363dd5539c259374d2a0f30.png?w=614&amp;ssl=1 614w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/93763c8f0363dd5539c259374d2a0f30.png?resize=218%2C300&amp;ssl=1 218w\" sizes=\"(max-width: 552px) 100vw, 552px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u300c(44)\u6b04 &#8211; (71)\u6b04\u300d\u3067(74)\u6b04\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u300c\u4fee\u6b63\u7533\u544a\u3067\u8a08\u7b97\u3055\u308c\u305f\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d \u30fc \u5f53\u521d\u7533\u544a\u3067\u8a08\u7b97\u3055\u308c\u305f\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u300d\u3067\u5dee\u5f15\u304d\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n171,300 &#8211; 77,200 = 94,100<\/p>\n<p>\u3053\u308c\u3067\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e\u8a18\u8f09\u306f\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff11\u6b21\u8449\u304b\u3089\u5225\u8868\uff11\u3078\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2464 \u6cd5\u4eba\u7a0e\u984d\u306b\u3064\u3044\u3066\u3001\u5225\u8868\uff11\u6b21\u8449\u304b\u3089\u5225\u8868\uff11\u306b\u8ee2\u8a18\u3059\u308b<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8485c3a74ef7435c3ab68abb791c60fe.jpg?resize=868%2C587&#038;ssl=1\" alt=\"\u4fee\u6b63\u7533\u544a\u5225\u8868\uff11\u6b21\u8449\u304b\u3089\u5225\u8868\uff11\u3078\u306e\u8ee2\u8a18\uff11\" width=\"868\" height=\"587\" class=\"alignnone size-full wp-image-1766\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8485c3a74ef7435c3ab68abb791c60fe.jpg?w=944&amp;ssl=1 944w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8485c3a74ef7435c3ab68abb791c60fe.jpg?resize=300%2C203&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8485c3a74ef7435c3ab68abb791c60fe.jpg?resize=768%2C519&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5143<\/th>\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5148<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e(60)\u6b04<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u306e(29)\u6b04<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e(65)\u6b04<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u306e(30)\u6b04<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u2464 \u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306b\u3064\u3044\u3066\u3001\u5225\u8868\uff11\u6b21\u8449\u304b\u3089\u5225\u8868\uff11\u306b\u8ee2\u8a18\u3059\u308b<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/4878b91f10a9f3455a236494f872b5b9.jpg?resize=868%2C601&#038;ssl=1\" alt=\"\u4fee\u6b63\u7533\u544a\u5225\u8868\uff11\u6b21\u8449\u304b\u3089\u5225\u8868\uff11\u3078\u306e\u8ee2\u8a18\uff12\" width=\"868\" height=\"601\" class=\"alignnone size-full wp-image-1767\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/4878b91f10a9f3455a236494f872b5b9.jpg?w=942&amp;ssl=1 942w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/4878b91f10a9f3455a236494f872b5b9.jpg?resize=300%2C208&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/4878b91f10a9f3455a236494f872b5b9.jpg?resize=768%2C532&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5143<\/th>\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5148<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e(68)\u6b04<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u306e(46)\u6b04<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u6b21\u8449\u306e(74)\u6b04<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u306e(49)\u6b04<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3067\u3001\u4fee\u6b63\u7533\u544a\u306e\u5225\u8868\uff11\u306f\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3067\u5b9f\u969b\u306b\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u91d1\u984d\u306f\u3001(30)\u6b04\u3068(49)\u6b04\u306e\u5408\u8a08\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/4821a788300cfb397127e50bd9e32229.jpg?resize=868%2C859&#038;ssl=1\" alt=\"\u4fee\u6b63\u7533\u544a\u5225\u8868\uff11\u3000\u7d0d\u4ed8\u3059\u308b\u91d1\u984d\u304b\u3099\u308f\u304b\u308b\u6b04\" width=\"868\" height=\"859\" class=\"alignnone size-full wp-image-1768\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/4821a788300cfb397127e50bd9e32229.jpg?w=966&amp;ssl=1 966w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/4821a788300cfb397127e50bd9e32229.jpg?resize=300%2C297&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/4821a788300cfb397127e50bd9e32229.jpg?resize=768%2C760&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u3001\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u3092\u5177\u4f53\u4f8b\u3084\u8a18\u8f09\u4f8b\u3092\u7528\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u5225\u8868\uff14\u3084\u5225\u88687\u7b49\u306e\u4ed6\u306e\u5225\u8868\u304b\u3089\u8ee2\u8a18\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u96e3\u3057\u304f\u306f\u306a\u3044\u3051\u308c\u3069\u5c11\u3057\u9762\u5012\u306a\u70b9\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n\u307e\u305f\u8a18\u8f09\u4f8b\u304c\u306a\u3044\u30b1\u30fc\u30b9\u306a\u3069\u3067\u306f\u8a18\u8f09\u6f0f\u308c\u3084\u8ee2\u8a18\u6f0f\u308c\u304c\u306a\u3044\u304b\u306a\u3069\u4e0d\u5b89\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u9762\u5012\u306a\u8ee2\u8a18\u4f5c\u696d\u3084\u8a08\u7b97\u3092\u81ea\u52d5\u3067\u884c\u3044\u3001\u6700\u901f\u3067\u3057\u304b\u3082\u6b63\u78ba\u306b\u5225\u8868\uff11\u3092\u4f5c\u6210\u3067\u304d\u308b\u65b9\u6cd5\u304c\u3042\u3063\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u3046\uff1f<\/p>\n<p>\u3067\u304d\u308b\u3053\u3068\u306a\u3089\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u3067\u304d\u308b\u3060\u3051\u52b9\u7387\u7684\u306b\u3001\u697d\u306b\u3001\u65e9\u304f\u3001\u7d42\u308f\u3089\u305b\u305f\u3044\u3082\u306e\u3067\u3059\u3088\u306d\u3002<br \/>\n\u305d\u3093\u306a\u65b9\u6cd5\u304c\u5b9f\u306f\u4e00\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>3\u3000\u3082\u3063\u3068\u65e9\u304f\u6b63\u78ba\u306b\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\uff11\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5<\/h2>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37a4dd6407c63c1f38cb666a66ecfa21.png?resize=550%2C353&#038;ssl=1\" alt=\"\u3082\u3063\u3068\u65e9\u304f\u6b63\u78ba\u306b\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\uff11\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\" width=\"550\" height=\"353\" class=\"wp-image-1787 aligncenter\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37a4dd6407c63c1f38cb666a66ecfa21.png?w=889&amp;ssl=1 889w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37a4dd6407c63c1f38cb666a66ecfa21.png?resize=300%2C192&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37a4dd6407c63c1f38cb666a66ecfa21.png?resize=768%2C492&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37a4dd6407c63c1f38cb666a66ecfa21.png?resize=164%2C105&amp;ssl=1 164w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/37a4dd6407c63c1f38cb666a66ecfa21.png?resize=640%2C412&amp;ssl=1 640w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p>\u4ed6\u306e\u5225\u8868\u304b\u3089\u8ee2\u8a18\u3057\u305f\u308a\u3001\u5225\u8868\uff11\u6b21\u8449\u3068\u5225\u8868\uff11\u3092\u884c\u3063\u305f\u308a\u6765\u305f\u308a\u3057\u3066\u306e\u4f5c\u6210\u304c\u9762\u5012\u3060\u3002<br \/>\n\u8ee2\u8a18\u30df\u30b9\u304c\u4e0d\u5b89\u3060\u3002<br \/>\n\u3069\u306e\u5225\u8868\u306e\u3069\u306e\u7b87\u6240\u304b\u3089\u8ee2\u8a18\u3059\u308b\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3059\u3089\u9762\u5012\u3060\u3002<\/p>\n<p>\u3068\u306b\u304b\u304f\u7c21\u5358\u306b\u65e9\u304f\u6b63\u78ba\u306b\u5225\u8868\uff11\u3092\u4f5c\u6210\u3057\u305f\u3044\u3068\u3044\u3046\u65b9\u306b\u3074\u3063\u305f\u308a\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u304c\u3001\u8ab0\u3067\u3082\u7c21\u5358\u306b\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u4f5c\u6210\u3067\u304d\u308b\u30af\u30e9\u30a6\u30c9\u7a0e\u52d9\u30bd\u30d5\u30c8\u300c<a href=\"https:\/\/japanex.jp\/HojinFinalReturns?utm_source=japanex_ito_beppyou1&amp;utm_medium=link&amp;utm_campaign=came_from_my_site_blog\" target=\"_blank\" rel=\"noopener\">\u5168\u529b\u6cd5\u4eba\u7a0e<\/a>\u300d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u3061\u306a\u307f\u306b\u3053\u306e\u8a18\u4e8b\u3067\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b\u3092\u3044\u304f\u3064\u304b\u63b2\u8f09\u3057\u307e\u3057\u305f\u304c\u3001\u305d\u308c\u3082\u3059\u3079\u3066\u5168\u529b\u6cd5\u4eba\u7a0e\u3067\u3061\u3083\u3061\u3083\u3063\u3068\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u5168\u529b\u6cd5\u4eba\u7a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u77e5\u8b58\u304c\u306a\u304f\u3066\u3082\u8ab0\u3067\u3082\u304b\u3093\u305f\u3093\u306b\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u4f5c\u6210\u3067\u304d\u308b\u3092\u30b3\u30f3\u30bb\u30d7\u30c8\u3068\u3057\u305f\u30bd\u30d5\u30c8\u3067\u3059\u3002<br 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src=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/%E5%85%A8%E5%8A%9B%E6%B3%95%E4%BA%BA%E7%A8%8E%E3%83%AC%E3%83%92%E3%82%99%E3%83%A5%E3%83%BC.png?resize=1256%2C640&amp;ssl=1\" alt=\"\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc\uff08\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u304c\u3059\u3050\u306b\u3067\u304d\u308b\uff09\" width=\"995\" height=\"507\" data-attachment-id=\"4331\" data-permalink=\"https:\/\/japanex.jp\/book\/?attachment_id=4331\" data-orig-file=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?fit=2232%2C1138&amp;ssl=1\" data-orig-size=\"2232,1138\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?fit=300%2C153&amp;ssl=1\" data-large-file=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?fit=1024%2C522&amp;ssl=1\" data-recalc-dims=\"1\" \/><\/p>\n<p class=\"link-button-green\"><a href=\"https:\/\/japanex.jp\/HojinFinalReturns\/reviews?utm_source=japanex_ito_beppyou1&amp;utm_medium=link&amp;utm_campaign=came_from_my_site_blog\" target=\"_blank\" rel=\"noopener\">\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d3\u30e5\u30fc\u30da\u30fc\u30b8<\/a><\/p>\n<div class=\"blank-box bb-blue\">\n<p><strong>\u3010\u624b\u66f8\u304d\u3068\u5168\u529b\u6cd5\u4eba\u7a0e\u5229\u7528\u306e\u6bd4\u8f03\u3011<br \/>\n<img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/5bd156fc0f4e676ff6934beaeca67492.png?resize=868%2C254&#038;ssl=1\" alt=\"\" width=\"868\" height=\"254\" class=\"alignnone size-full wp-image-1487\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/5bd156fc0f4e676ff6934beaeca67492.png?w=984&amp;ssl=1 984w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/5bd156fc0f4e676ff6934beaeca67492.png?resize=300%2C88&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/5bd156fc0f4e676ff6934beaeca67492.png?resize=768%2C225&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><br \/>\n<\/strong><\/p>\n<p>\u3053\u3053\u304b\u3089\u307f\u306a\u3055\u3093\u306b\u5b9f\u969b\u306b<a href=\"https:\/\/japanex.jp\/HojinFinalReturns?utm_source=japanex_ito_beppyou1&amp;utm_medium=link&amp;utm_campaign=came_from_my_site_blog\" target=\"_blank\" rel=\"noopener\">\u5168\u529b\u6cd5\u4eba\u7a0e<\/a>\u3092\u4f7f\u3063\u3066\u3088\u308a\u65e9\u304f\u3001\u3088\u308a\u6b63\u78ba\u306b\u5225\u8868\uff11\u3092\u5b8c\u6210\u3055\u305b\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong><span id=\"toc8\">\u2776<\/span><span id=\"toc8\">\u3000\u5168\u529b\u6cd5\u4eba\u7a0e\u306b\u30ed\u30b0\u30a4\u30f3\u3059\u308b<\/span><\/strong><\/p>\n<p>\u5168\u529b\u6cd5\u4eba\u7a0e\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30bd\u30d5\u30c8\u3067\u3042\u308b\u305f\u3081\u3001\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u4f5c\u6210\u3057\u3066\u3001\u30ed\u30b0\u30a4\u30f3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/japanex.jp\/users\/login?utm_source=japanex_ito_beppyou1&amp;utm_medium=link&amp;utm_campaign=came_from_my_site_blog\" target=\"_blank\" rel=\"noopener\">\u5168\u529b\u6cd5\u4eba\u7a0e\u30ed\u30b0\u30a4\u30f3\u753b\u9762\u306f\u3053\u3061\u3089<\/a><\/p>\n<p><span id=\"toc9\">\u2777<\/span><span id=\"toc9\">\u3000<strong>\u30c8\u30c3\u30d7\u753b\u9762\u3067\u300c\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u300d\u3092\u9078\u629e\u3059\u308b<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-4312\" src=\"https:\/\/i1.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/%E5%85%A8%E5%8A%9B%E6%B3%95%E4%BA%BA%E7%A8%8E%E3%83%9B%E3%83%BC%E3%83%A0-1.png?resize=648%2C584&amp;ssl=1\" alt=\"\u5168\u529b\u6cd5\u4eba\u7a0e\u30c8\u30c3\u30d7\u753b\u9762\uff08\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u65b9\u6cd5\uff09\" width=\"648\" height=\"584\" data-attachment-id=\"4312\" data-permalink=\"https:\/\/japanex.jp\/book\/?attachment_id=4312\" data-orig-file=\"https:\/\/i1.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30db\u30fc\u30e0-1.png?fit=1696%2C1528&amp;ssl=1\" data-orig-size=\"1696,1528\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"\u5168\u529b\u6cd5\u4eba\u7a0e\u30db\u30fc\u30e0\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i1.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30db\u30fc\u30e0-1.png?fit=300%2C270&amp;ssl=1\" data-large-file=\"https:\/\/i1.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30db\u30fc\u30e0-1.png?fit=1024%2C923&amp;ssl=1\" data-recalc-dims=\"1\" \/><\/p>\n<p><span id=\"toc10\">\u2778\u3000\u57fa\u672c\u60c5\u5831\u3092\u5165\u529b\u5f8c\u300c\u4fdd\u5b58\u300d\u3057\u3066\u300c\u6b21\u3078\u300d\u3092\u9078\u629e\u3059\u308b<\/span><\/p>\n<p>\u6cd5\u4eba\u540d\u3084\u6c7a\u7b97\u671f\u7b49\u306e\u6cd5\u4eba\u306e\u57fa\u672c\u7684\u306a\u60c5\u5831\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6240\u8981\u6642\u95935\u5206\u7a0b\u5ea6<\/p>\n<p><a href=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/%E3%82%B9%E3%82%AF%E3%83%AA%E3%83%BC%E3%83%B3%E3%82%B7%E3%83%A7%E3%83%83%E3%83%88-2016-07-16-9.44.30.png\"><img decoding=\"async\" class=\"alignnone wp-image-225\" src=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/%E3%82%B9%E3%82%AF%E3%83%AA%E3%83%BC%E3%83%B3%E3%82%B7%E3%83%A7%E3%83%83%E3%83%88-2016-07-16-9.44.30.png?resize=584%2C568\" alt=\"\u5168\u529b\u6cd5\u4eba\u7a0e\u57fa\u672c\u60c5\u5831\u767b\u9332\u753b\u9762\uff08\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u306e\u305f\u3081\uff09\" width=\"584\" height=\"568\" data-attachment-id=\"225\" data-permalink=\"https:\/\/japanex.jp\/book\/?attachment_id=225\" data-orig-file=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2016-07-16-9.44.30.png?fit=933%2C908&amp;ssl=1\" data-orig-size=\"933,908\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8 2016-07-16 9.44.30\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2016-07-16-9.44.30.png?fit=300%2C292&amp;ssl=1\" data-large-file=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2016-07-16-9.44.30.png?fit=933%2C908&amp;ssl=1\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p><span id=\"toc11\">\u2779\u3000\u300c\u7533\u544a\u60c5\u5831\u300d\u3092\u5165\u529b\u5f8c\u300c\u4fdd\u5b58\u300d\u3057\u3066\u300c\u6b21\u3078\u300d\u3092\u9078\u629e\u3059\u308b<\/span><\/p>\n<p>\u4f5c\u6210\u3092\u884c\u3046\u7533\u544a\u66f8\u306e\u60c5\u5831\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6240\u8981\u6642\u95935\u5206\u7a0b\u5ea6<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d06d5f1ba0472528d04ab8960c1845fe.png?resize=868%2C611&#038;ssl=1\" alt=\"\u5225\u88687\uff081\uff09\u3000\u66f8\u304d\u65b9\u3000\u5168\u529b\u6cd5\u4eba\u7a0e\" width=\"868\" height=\"611\" class=\"alignnone wp-image-1008 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d06d5f1ba0472528d04ab8960c1845fe.png?resize=1024%2C721&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d06d5f1ba0472528d04ab8960c1845fe.png?resize=300%2C211&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d06d5f1ba0472528d04ab8960c1845fe.png?resize=768%2C541&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d06d5f1ba0472528d04ab8960c1845fe.png?w=1176&amp;ssl=1 1176w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u277a\u3000\u300c\u6c7a\u7b97\u60c5\u5831\u300d\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u30a4\u30f3\u30dd\u30fc\u30c8\u3082\u3057\u304f\u306f\u3001\u5165\u529b\u3092\u884c\u3046\u3002<\/strong><\/p>\n<p>\u5168\u529b\u6cd5\u4eba\u7a0e\u3067\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3046\u306b\u306f\u3001\u300c\u6c7a\u7b97\u60c5\u5831\u300d\u3092\u4f1a\u8a08\u30bd\u30d5\u30c8\u304b\u3089\u51fa\u529b\u3057\u305f\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u304b\u3001\u307e\u305f\u306f\u5165\u529b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f25\u751f\u4f1a\u8a08\uff08\u5f25\u751f\u30aa\u30f3\u30e9\u30a4\u30f3\u542b\u3080\uff09\u3001MF\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u3001freee\u3001\u4f1a\u8a08\u738b\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u5168\u529b\u6cd5\u4eba\u7a0e\u306b\u53d6\u308a\u8fbc\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u305d\u306e\u4ed6\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5834\u5408\u306f\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u5168\u529b\u6cd5\u4eba\u7a0e\u306b\u53d6\u308a\u8fbc\u3081\u308b\u5f62\u306b\u6574\u5f62\u3059\u308b\u3053\u3068\u3067\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5168\u529b\u6cd5\u4eba\u7a0e\u3078\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u53c2\u8003\u307e\u3067\u306b\u4ee5\u4e0b\u306b\u6319\u3052\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/japanex.jp\/book\/?p=94\" target=\"_blank\" rel=\"noopener\">\u5f25\u751f\u4f1a\u8a08\u304b\u3089\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u65b9\u6cd5<\/a><br \/>\n<a href=\"https:\/\/japanex.jp\/book\/?p=157\" target=\"_blank\" rel=\"noopener\">Freee(\u30d5\u30ea\u30fc)\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u65b9\u6cd5<\/a><br \/>\n<a href=\"https:\/\/japanex.jp\/book\/?p=145\" target=\"_blank\" rel=\"noopener\">\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u65b9\u6cd5<\/a><br \/>\n<a href=\"https:\/\/japanex.jp\/book\/?p=1817\" target=\"_blank\" rel=\"noopener\">\u5f25\u751f\u4f1a\u8a08\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u65b9\u6cd5<\/a><br \/>\n<a href=\"https:\/\/japanex.jp\/book\/?p=5615\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u738b\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u65b9\u6cd5<\/a><br \/>\n<a href=\"https:\/\/japanex.jp\/book\/?p=3705\" target=\"_blank\" rel=\"noopener\">\u3042\u3089\u3086\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3059\u308b\u65b9\u6cd5<\/a><\/p>\n<p>\u4eca\u56de\u306f\u30a4\u30e1\u30fc\u30b8\u304c\u3057\u3084\u3059\u3044\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u30c7\u30fc\u30bf\u3092\u8aad\u307f\u8fbc\u307e\u305a\u306b\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u305d\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u753b\u9762\u3067\u300c\u305d\u306e\u4ed6\u306e\u65b9\u6cd5\u3067\u4f5c\u6210\u3059\u308b\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/2111d0d0adfa232e7b70a4f43cb500e0.png?resize=868%2C479&#038;ssl=1\" alt=\"\u5225\u88687\uff081\uff09\u3000\u66f8\u304d\u65b9\u3000\u5168\u529b\u6cd5\u4eba\u7a0e\" width=\"868\" height=\"479\" class=\"alignnone wp-image-1011 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/2111d0d0adfa232e7b70a4f43cb500e0.png?resize=1024%2C565&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/2111d0d0adfa232e7b70a4f43cb500e0.png?resize=300%2C165&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/2111d0d0adfa232e7b70a4f43cb500e0.png?resize=768%2C423&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/2111d0d0adfa232e7b70a4f43cb500e0.png?w=1072&amp;ssl=1 1072w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u624b\u5165\u529b\u304c\u5897\u3048\u307e\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u7c21\u5358\u306b\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u306b\u5fc5\u8981\u306a\u6c7a\u7b97\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/be3cfc209a09224cf9dd3de0b584eed4.png?resize=868%2C654&#038;ssl=1\" alt=\"\u5225\u88687\uff081\uff09\u3000\u66f8\u304d\u65b9\u3000\u5168\u529b\u6cd5\u4eba\u7a0e\" width=\"868\" height=\"654\" class=\"alignnone wp-image-1012 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/be3cfc209a09224cf9dd3de0b584eed4.png?resize=1024%2C771&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/be3cfc209a09224cf9dd3de0b584eed4.png?resize=300%2C226&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/be3cfc209a09224cf9dd3de0b584eed4.png?resize=768%2C578&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/be3cfc209a09224cf9dd3de0b584eed4.png?w=1240&amp;ssl=1 1240w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u306e\u30c7\u30fc\u30bf\u3060\u3051\u3067\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u5225\u8868\u3092\u7c21\u5358\u306b\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5165\u529b\u304c\u7d42\u308f\u3063\u305f\u3089\u300c\u767b\u9332\u300d\u30dc\u30bf\u30f3\u3092\u62bc\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u753b\u9762\u306e\u6848\u5185\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u7533\u544a\u5185\u5bb9\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3084\u5225\u8868\u3001\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306b\u95a2\u3059\u308b\u5165\u529b\u3092\u9032\u3081\u307e\u3059\u3002<br \/>\n\u3059\u3079\u3066\u306e\u5165\u529b\u3092\u7d42\u3048\u305f\u3089\u7533\u544a\u66f8\u985e\u3092\u51fa\u529b\u3057\u307e\u3059\u3002<\/p>\n<p><span id=\"toc18\">\u277b<\/span><span id=\"toc18\">\u3000\u5225\u8868\uff11\u53ca\u3073\u5225\u8868\uff11\u6b21\u8449\u3092\u51fa\u529b\u3059\u308b<\/span><\/p>\n<p>\u6709\u6599\u7248\u306e\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u66f8\u985e\u306b\u95a2\u3057\u3066PDF\u51fa\u529b\u3068eTax\u30bd\u30d5\u30c8\u306b\u7d44\u307f\u8fbc\u3081\u308b\u30d5\u30a1\u30a4\u30eb\u3092\u51fa\u529b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/japanex.jp\/HojinFinalReturns\/documents\" target=\"_blank\" rel=\"noopener\">\u6709\u6599\u7248\u3068\u7121\u6599\u7248\u3067\u306e\u51fa\u529b\u53ef\u80fd\u66f8\u985e\u306e\u9055\u3044<\/a><\/p>\n<p>\u30e1\u30cb\u30e5\u30fc\u30d0\u30fc\u300c\u5370\u5237\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u300c\u7533\u544a\u66f8\u51fa\u529b\u30b3\u30f3\u30c8\u30ed\u30fc\u30e9\u30fc\u300d\u753b\u9762\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff11(1)\u3068\u6b21\u8449\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3066\u3001\u300cPDF\u51fa\u529b\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u4f5c\u6210\u3057\u305f\u5225\u8868\uff11\uff081\uff09\u3068\u6b21\u8449\u304c\u51fa\u529b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d546f49fab3ad95aacc3daa5586af3f.png?resize=868%2C470&#038;ssl=1\" alt=\"\" width=\"868\" height=\"470\" class=\"alignnone size-full wp-image-1488\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d546f49fab3ad95aacc3daa5586af3f.png?w=1018&amp;ssl=1 1018w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d546f49fab3ad95aacc3daa5586af3f.png?resize=300%2C162&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d546f49fab3ad95aacc3daa5586af3f.png?resize=768%2C416&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u6b21\u306e\u3088\u3046\u306b\u5370\u5237\u3055\u308c\u307e\u3059\u3002<\/p>\n<pre>\u5225\u8868\uff11\u3000\u8a18\u8f09\u4f8b<\/pre>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?resize=868%2C1230&#038;ssl=1\" alt=\"\" width=\"868\" height=\"1230\" class=\"alignnone size-full wp-image-1667\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?w=876&amp;ssl=1 876w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?resize=212%2C300&amp;ssl=1 212w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?resize=723%2C1024&amp;ssl=1 723w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/8dc565738859d24f32f7f424ed5ce86d-e1638941127529.jpg?resize=768%2C1088&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/>\u00a0<\/p>\n<p>\u5225\u8868\uff11\u6b21\u8449 \u3000\u8a18\u8f09\u4f8b<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?resize=868%2C1236&#038;ssl=1\" alt=\"\" width=\"868\" height=\"1236\" class=\"alignnone size-full wp-image-1668\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?w=868&amp;ssl=1 868w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?resize=211%2C300&amp;ssl=1 211w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?resize=719%2C1024&amp;ssl=1 719w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/678589a41d7bf44e9296eee510f09776-e1638941137537.png?resize=768%2C1094&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4ee5\u4e0a\u3067\u5225\u8868\uff11\u3068\u5225\u8868\uff11\u6b21\u8449\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u8a18\u4e8b\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u5225\u8868\uff11\u3092\u5168\u529b\u6cd5\u4eba\u7a0e\u3067\u4f5c\u6210\u3057\u307e\u3057\u305f\u304c\u3001\u7c21\u5358\u3059\u304e\u3066\u8aac\u660e\u3059\u308b\u3068\u3053\u308d\u304c\u672c\u5f53\u306b\u5c11\u306a\u3044\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5168\u529b\u6cd5\u4eba\u7a0e\u3092\u4f7f\u7528\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u304b\u306a\u308a\u52b9\u7387\u7684\u306b\u305d\u3057\u3066\u8ee2\u8a18\u6f0f\u308c\u3082\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u6b63\u78ba\u306b\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7121\u6599\u7248\u3067\u51fa\u529b\u3067\u304d\u306a\u3044\u7533\u544a\u66f8\u3082\u753b\u9762\u3067\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5168\u529b\u6cd5\u4eba\u7a0e\u3067\u4f5c\u6210\u3057\u305f\u3082\u306e\u3092e-Tax\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3057\u305f\u308a\u3001\u7533\u544a\u66f8\u306b\u624b\u66f8\u304d\u3067\u5199\u3059\u65b9\u6cd5\u3067\u3082\u4f55\u3082\u306a\u3044\u3068\u3053\u308d\u304b\u3089\u7533\u544a\u66f8\u3092\u4f5c\u308b\u3088\u308a\u305a\u3063\u3068\u52b9\u7387\u7684\u306b\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u662f\u975e\u52b9\u7387\u7684\u306b\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u3053\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u652f\u63f4\u30bd\u30d5\u30c8\u300c\u5168\u529b\u6cd5\u4eba\u7a0e\u300d\u3092\u8a66\u3057\u3066\u640d\u306f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p class=\"link-button-orange\"><a href=\"https:\/\/japanex.jp\/HojinFinalReturns?utm_source=japanex_ito_beppyou1&amp;utm_medium=link&amp;utm_campaign=came_from_my_site_blog\" target=\"_blank\" rel=\"noopener\"><i class=\"fa fa-arrow-circle-o-right\"><\/i>\u5168\u529b\u6cd5\u4eba\u7a0e\u306e\u30da\u30fc\u30b8\u3078<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u307e\u3067\u3001\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u3068\u5225\u8868\uff11\u3092\u52b9\u7387\u7684\u306b\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u306e\u3068\u3053\u308d\u3067\u5225\u8868\uff11\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u30b1\u30fc\u30b9\u5225\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u30b1\u30fc\u30b9\u4ee5\u5916\u306b\u3082\u5225\u8868\uff11\u306e\u30d0\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u308c\u307e\u3067\u306e\u89e3\u8aac\u3067\u7d39\u4ecb\u3067\u304d\u3066\u3044\u306a\u3044\u5225\u8868\uff11\u306e\u30d0\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u305d\u308c\u306b\u3088\u308a\u3054\u81ea\u8eab\u306e\u7533\u544a\u5185\u5bb9\u3068\u540c\u3058\u8a18\u8f09\u4f8b\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u5b89\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u662f\u975e\u3054\u81ea\u8eab\u304c\u4f5c\u6210\u3057\u305f\u5225\u8868\uff11\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u3082\u3089\u3063\u3066\u6700\u5f8c\u306e\u898b\u76f4\u3057\u306b\u4f7f\u7528\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h2>4\u3000\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u5225 \u6cd5\u4eba\u7a0e\u306e\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b<\/h2>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/eacd5839c82afb7ea8689b1e51a85701.png?resize=550%2C353&#038;ssl=1\" alt=\"\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u5225 \u6cd5\u4eba\u7a0e\u306e\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b\" width=\"550\" height=\"353\" class=\"wp-image-1788 aligncenter\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/eacd5839c82afb7ea8689b1e51a85701.png?w=889&amp;ssl=1 889w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/eacd5839c82afb7ea8689b1e51a85701.png?resize=300%2C192&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/eacd5839c82afb7ea8689b1e51a85701.png?resize=768%2C492&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/eacd5839c82afb7ea8689b1e51a85701.png?resize=164%2C105&amp;ssl=1 164w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/eacd5839c82afb7ea8689b1e51a85701.png?resize=640%2C412&amp;ssl=1 640w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u5b9f\u52d9\u3067\u3042\u308a\u3046\u308b\u3067\u3042\u308d\u3046\u69d8\u3005\u306a\u5225\u88681\u306e\u8a18\u8f09\u4f8b\u3092\u6319\u3052\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\uff12\u7ae0\u3067\u306e\u30b1\u30fc\u30b9\u5225\u306e\u8a18\u8f09\u4f8b\u3068\u3053\u308c\u304b\u3089\u6319\u3052\u3066\u3044\u304f\u8a18\u8f09\u4f8b\u304c\u3042\u308c\u3070\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u3042\u3089\u3086\u308b\u30d0\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u5225\u8868\uff11\u3092\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>4-1\u3000\u9752\u8272\u6b20\u640d\u91d1\u63a7\u9664\u304c\u3042\u308a\u3001\u7a0e\u984d\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/h3>\n<p>\u5f53\u671f\u306b\u6240\u5f97\u91d1\u984d\u304c\u767a\u751f\u3057\u305f\u304c\u3001\u524d\u671f\u4ee5\u524d\u306b\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408\u306e\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u3067\u3059\u3002<br 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https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/21-e1639023059128.jpg?resize=725%2C1024&amp;ssl=1 725w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/21-e1639023059128.jpg?resize=768%2C1084&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/>\u00a0\u00a0<\/p>\n<p>\u3053\u306e\u7533\u544a\u3067\u306f\u3001\u6b20\u640d\u91d1\u306e\u63a7\u9664\u3092\u884c\u3063\u305f\u7d50\u679c\u304c\u3001(32)\u6b04\u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u3001\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u300d\u304c\u300c0\u300d\u3068\u306a\u308a\u3001\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u984d\u304c\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5225\u88681\u6b21\u8449\u3000\u8a18\u8f09\u4f8b<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22-e1639023101108.png?resize=868%2C1221&#038;ssl=1\" alt=\"\" width=\"868\" height=\"1221\" class=\"alignnone size-full wp-image-1703\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22-e1639023101108.png?w=944&amp;ssl=1 944w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22-e1639023101108.png?resize=213%2C300&amp;ssl=1 213w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22-e1639023101108.png?resize=728%2C1024&amp;ssl=1 728w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/22-e1639023101108.png?resize=768%2C1080&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u5225\u88687\u3000\u8a18\u8f09\u4f8b<\/strong><\/p>\n<p>\u5225\u8868\uff17\u306e\u300c(4)\u30fc\u8a08\u300d\u306e\u5024\uff083,000,000\uff09\u304c\u5225\u8868\uff11\u306e(31)\u6b04\u306b\u8ee2\u8a18\u3055\u308c\u3001\u5225\u8868\uff17\u306e\u300c(5)-\u5408\u8a08\u300d\u306e\u5024\uff08\uff10\uff09\u304c\u3001\u5225\u8868\uff11\u306e(32)\u6b04\u306b\u8ee2\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/23-e1639023124482.jpg?resize=829%2C1233&#038;ssl=1\" alt=\"\" width=\"829\" height=\"1233\" class=\"alignnone size-full wp-image-1704\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/23-e1639023124482.jpg?w=829&amp;ssl=1 829w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/23-e1639023124482.jpg?resize=202%2C300&amp;ssl=1 202w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/23-e1639023124482.jpg?resize=688%2C1024&amp;ssl=1 688w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/23-e1639023124482.jpg?resize=768%2C1142&amp;ssl=1 768w\" sizes=\"(max-width: 829px) 100vw, 829px\" \/><\/p>\n<h3>4-2\u3000\u9752\u8272\u6b20\u640d\u91d1\u63a7\u9664\u304c\u3042\u308a\u3001\u7a0e\u984d\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408<\/h3>\n<p>\u5f53\u671f\u306f\u6240\u5f97\u91d1\u984d\u304c\u767a\u751f\u3057\u305f\u304c\u3001\u524d\u671f\u4ee5\u524d\u306e\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408\u306e\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\uff12\u30d1\u30bf\u30fc\u30f3\u76ee\u3067\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306f\u3001\u524d\u56de\u3068\u306f\u9055\u3044\u3001<span class=\"f-marker-w\">\u7fcc\u671f\u306b\u7e70\u8d8a\u3055\u308c\u308b\u6b20\u640d\u91d1\u306f\u3059\u3079\u3066\u63a7\u9664\u3055\u308c\u305a\u3001\u4e00\u90e8\u6b8b\u308b\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/span><br \/>\n\u3053\u306e\u7533\u544a\u306e\u5834\u5408\u3001(31)\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d\u300d\u6b04\u3068(32)\u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u300d\u6b04\u306e\u4e21\u65b9\u306b\u91d1\u984d\u304c\u5165\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>(31)\u6b04\u3068(32)\u6b04\u4ee5\u5916\u7a7a\u6b04\u304b\uff10\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6b63\u3057\u3044\u5225\u8868\uff11\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u7591\u554f\u306b\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6b63\u3057\u3044\u5225\u8868\uff11\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u5225\u8868\uff11\u3000\u8a18\u8f09\u4f8b<br \/>\n<\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/54bc2b93dc315b94b1aa5cbec8003ff9.jpg?resize=754%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u5225\u8868\uff11\u8a18\u8f09\u4f8b\u3000\u6240\u5f97\u306a\u3057\" width=\"754\" height=\"1024\" class=\"alignnone wp-image-1781 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/54bc2b93dc315b94b1aa5cbec8003ff9.jpg?resize=754%2C1024&amp;ssl=1 754w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/54bc2b93dc315b94b1aa5cbec8003ff9.jpg?resize=221%2C300&amp;ssl=1 221w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/54bc2b93dc315b94b1aa5cbec8003ff9.jpg?resize=768%2C1043&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/54bc2b93dc315b94b1aa5cbec8003ff9.jpg?resize=1131%2C1536&amp;ssl=1 1131w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/54bc2b93dc315b94b1aa5cbec8003ff9.jpg?w=1414&amp;ssl=1 1414w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/>\u00a0\u00a0<\/p>\n<p><strong>\u5225\u8868\uff11\u6b21\u8449\u3000\u8a18\u8f09\u4f8b<br \/>\n<\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f84ba736893dbc2eaa855ff74bb75d5f.jpg?resize=671%2C1024&#038;ssl=1\" alt=\"\u5225\u8868\uff11\u6b21\u8449\u8a18\u8f09\u4f8b\u3000\u6240\u5f97\u306a\u3057\" width=\"671\" height=\"1024\" class=\"alignnone wp-image-1782 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f84ba736893dbc2eaa855ff74bb75d5f.jpg?resize=671%2C1024&amp;ssl=1 671w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f84ba736893dbc2eaa855ff74bb75d5f.jpg?resize=197%2C300&amp;ssl=1 197w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f84ba736893dbc2eaa855ff74bb75d5f.jpg?resize=768%2C1171&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f84ba736893dbc2eaa855ff74bb75d5f.jpg?resize=1007%2C1536&amp;ssl=1 1007w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/f84ba736893dbc2eaa855ff74bb75d5f.jpg?w=1259&amp;ssl=1 1259w\" sizes=\"(max-width: 671px) 100vw, 671px\" \/><\/p>\n<p><strong>\u5225\u88687\u3000\u8a18\u8f09\u4f8b<br \/>\n<\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/519ab945f46b4fe8de5936d82fe0cccf.jpg?resize=683%2C1024&#038;ssl=1\" alt=\"\u5225\u8868\uff11\u306e\u305f\u3081\u306e\u5225\u8868\uff17\u8a18\u8f09\u4f8b\" width=\"683\" height=\"1024\" class=\"alignnone wp-image-1783 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/519ab945f46b4fe8de5936d82fe0cccf.jpg?resize=683%2C1024&amp;ssl=1 683w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/519ab945f46b4fe8de5936d82fe0cccf.jpg?resize=200%2C300&amp;ssl=1 200w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/519ab945f46b4fe8de5936d82fe0cccf.jpg?resize=768%2C1152&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/519ab945f46b4fe8de5936d82fe0cccf.jpg?resize=1024%2C1536&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/519ab945f46b4fe8de5936d82fe0cccf.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/><\/p>\n<h3>4-3\u3000\u8d64\u5b57\u6cd5\u4eba\u3067\u9084\u4ed8\u304c\u306a\u3044\u5834\u5408<\/h3>\n<p>\u8d64\u5b57\u6cd5\u4eba\u306e\u5225\u88681\u306e\u7279\u5fb4\u306f\u3001\u5225\u88681\u306e\uff11\u6b04\u4ee5\u964d\u3084\u5225\u88681\u6b21\u8449\u3067\u300c0\u300d\u304c\u7d9a\u304f\u7533\u544a\u66f8\u306b\u306a\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u300c\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u300d\u306e\u7fcc\u671f\u7e70\u8d8a\u984d\u304c(32)\u6b04\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306f\u8d64\u5b57\u6cd5\u4eba\u3067\u304b\u3064\u3001\u9084\u4ed8\u304c\u306a\u3044\u5834\u5408\u306e\u7533\u544a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u300c\u8d64\u5b57\u6cd5\u4eba\u306a\u306e\u306b\u3001\u9084\u4ed8\u304c\u306a\u3044\u306e\u306f\u304a\u304b\u3057\u3044\u300d\u3068\u601d\u3046\u5834\u5408\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u3084\u898b\u65b9\u304c\u308f\u304b\u3063\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u3088\u3046\u306b\u601d\u3046\u3053\u3068\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u5225\u88681\u3000\u8a18\u8f09\u4f8b<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27-e1639023928718.jpg?resize=868%2C1208&#038;ssl=1\" alt=\"\" width=\"868\" height=\"1208\" class=\"alignnone size-full wp-image-1709\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27-e1639023928718.jpg?w=938&amp;ssl=1 938w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27-e1639023928718.jpg?resize=216%2C300&amp;ssl=1 216w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27-e1639023928718.jpg?resize=736%2C1024&amp;ssl=1 736w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/27-e1639023928718.jpg?resize=768%2C1068&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u5225\u88681\u6b21\u8449\u3000\u8a18\u8f09\u4f8b<\/strong><br \/>\n<img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/28-e1639023948583.png?resize=868%2C1306&#038;ssl=1\" alt=\"\" width=\"868\" height=\"1306\" class=\"alignnone size-full wp-image-1710\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/28-e1639023948583.png?w=873&amp;ssl=1 873w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/28-e1639023948583.png?resize=199%2C300&amp;ssl=1 199w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/28-e1639023948583.png?resize=680%2C1024&amp;ssl=1 680w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/28-e1639023948583.png?resize=768%2C1156&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u5225\u88687\uff081\uff09\u3000\u8a18\u8f09\u4f8b<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/29-e1639023982575.jpg?resize=868%2C1285&#038;ssl=1\" alt=\"\" width=\"868\" height=\"1285\" class=\"alignnone size-full wp-image-1711\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/12\/29-e1639023982575.jpg?w=893&amp;ssl=1 893w, 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