{"id":804,"date":"2021-11-04T15:17:14","date_gmt":"2021-11-04T06:17:14","guid":{"rendered":"https:\/\/japanex.jp\/blog\/?p=804"},"modified":"2025-04-21T14:20:24","modified_gmt":"2025-04-21T05:20:24","slug":"how-to-write-coporate-tax-returns","status":"publish","type":"post","link":"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns","title":{"rendered":"\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"},"content":{"rendered":"<p>\u521d\u3081\u3066\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u304c\u8fd1\u3065\u3044\u3066\u304d\u305f\u3002<br \/>\n\u30b3\u30b9\u30c8\u3092\u304b\u3051\u305a\u306b\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u81ea\u5206\u3067\u66f8\u304d\u305f\u3044\u3002<br \/>\n\u3067\u3082\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u7a0e\u7406\u58eb\u3067\u306a\u3044\u3068\u3067\u304d\u306a\u3044\u3068\u5df7\u3060\u306f\u8a00\u308f\u308c\u3066\u3044\u308b\u3088\u3046\u3060\u3002<br \/>\n\u79c1\u306b\u3067\u304d\u308b\u304b\u4e0d\u5b89\u3060\u3002<br \/>\n\u305d\u3046\u601d\u3044\u306a\u304c\u3089\u3053\u306e\u30b5\u30a4\u30c8\u306b\u305f\u3069\u308a\u7740\u3051\u305f\u3042\u306a\u305f\u3002<\/p>\n<p>\u305d\u3093\u306a\u3042\u306a\u305f\u306f\u3001\u5e78\u904b\u3067\u3059\u3002<\/p>\n<p>\u5df7\u306e\u5642\u306b\u60d1\u308f\u3055\u308c\u305a\u3001\u81ea\u529b\u3067\u306e\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u8ae6\u3081\u308b\u3053\u3068\u306a\u304f\u3001\u81ea\u793e\u306e\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u304c\u66f8\u3051\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u5e78\u904b\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306f\u3001\u3053\u306e\u8a18\u4e8b\u306e\u3068\u304a\u308a\u306b\u66f8\u3044\u3066\u3044\u304f\u3068\u672c\u5f53\u306b\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u66f8\u304d\u4e0a\u3052\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u65e5\u672c\u3067\u521d\u3081\u3066\u306e\u30d6\u30ed\u30b0\u3067\u3059\u3002<br \/>\n\uff08\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u77e5\u3089\u306a\u3044\u5f0a\u793e\u306e\u793e\u54e1\u306b\u3053\u306e\u8a18\u4e8b\u3092\u898b\u306a\u304c\u3089\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3082\u3089\u3063\u305f\u3068\u3053\u308d\u3001\u300c\u3059\u3054\u3044\uff01\u3053\u308c\u3092\u8aad\u3081\u3070\u672c\u5f53\u306b\u66f8\u3051\u308b\u300d\u3068\u8a00\u3063\u3066\u5b9f\u969b\u306b\u66f8\u304d\u4e0a\u3052\u3066\u3044\u307e\u3057\u305f\u3002\uff09<br \/>\n\u4eca\u73fe\u5728\u3042\u308b\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u306e\u4e2d\u3067\u672c\u5f53\u306b\u7533\u544a\u66f8\u3092\u66f8\u3051\u308b\u3088\u3046\u306b\u306a\u308b\u5185\u5bb9\u306e\u3082\u306e\u306f\u7686\u7121\u3067\u3057\u305f\u3002\u3053\u306e\u30d6\u30ed\u30b0\u304c\u767b\u5834\u3059\u308b\u307e\u3067\u306f\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u306b\u65e9\u304f\u8fbf\u308a\u7740\u3051\u308c\u3070\u7740\u3051\u305f\u3060\u3051\u7121\u99c4\u306a\u6642\u9593\u3092\u8cbb\u3084\u3055\u306a\u304f\u3066\u6e08\u3093\u3060\u3068\u3044\u3046\u610f\u5473\u3067\u3088\u308a\u5e78\u904b\u3067\u3059\u3002<\/p>\n<p>\uff08\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4ee5\u4e0b\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u306e\u3053\u3068\u3092\u300c\u7533\u544a\u66f8\u300d\u3068\u7701\u7565\u3057\u3066\u8868\u8a18\u3057\u307e\u3059\u3002\uff09<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/11-employee.png?w=868&#038;ssl=1\" alt=\"\u60a9\u3080\u4f1a\u793e\u54e1\" \/> <span class=\"xeory-balloon-icon-name\"><\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306f\u7a0e\u7406\u58eb\u3067\u306a\u3044\u3068\u3067\u304d\u306a\u3044\u3068\u805e\u304d\u307e\u3057\u305f\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon pos-right\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-right-color: rgba(255, 255, 255, 0); border-left-color: #000000; right: -25px;\"><\/div>\n<p>\u305d\u308c\u306f\u3046\u305d\u3067\u3059\u3002<br \/>\n\u73fe\u306b\u81ea\u529b\u3067\u4f5c\u6210\u3057\u3066\u3044\u308b\u4eba\u306f\u5927\u52e2\u3044\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: rgba(255, 255, 255, 0); border-left-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/11-employee.png?w=868&#038;ssl=1\" alt=\"\u60a9\u3080\u4f1a\u793e\u54e1\" \/> <span class=\"xeory-balloon-icon-name\"><\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-right-color: #000000; border-left-color: rgba(255, 255, 255, 0); left: -25px;\"><\/div>\n<p>\u521d\u5fc3\u8005\u306e\u79c1\u3067\u3082\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u66f8\u3051\u307e\u3059\u304b\uff1f<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: #ffffff; border-left-color: rgba(255, 255, 255, 0);\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon pos-right\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-right-color: rgba(255, 255, 255, 0); border-left-color: #000000; right: -25px;\"><\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u7533\u544a\u3067\u3042\u308c\u3070\u5341\u5206\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: rgba(255, 255, 255, 0); border-left-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"attention a-1\"><span class=\"f-marker-w\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4e2d\u5c0f\u4f01\u696d\u203b1\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u7d5e\u3063\u3066\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u306e\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u203b1 <span class=\"f-marker-p\">\u3053\u306e\u8a18\u4e8b\u3067\u4e2d\u5c0f\u4f01\u696d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u8cc7\u672c\u91d1\uff08\u51fa\u8cc7\u91d1\uff09\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c5\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\u306e100\uff05\u5b50\u6cd5\u4eba\u3068\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u203b2\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u3092\u9664\u304f\uff09\u3092\u6307\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058<\/span><br \/>\n<\/span>\u203b2 \u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u3068\u306f\u3001\u904e\u53bb\uff13\u5e74\u9593\u306e\u5e73\u5747\u306e\u6240\u5f97\u91d1\u984d\u304c15\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a href=\"https:\/\/japanex.jp\/book\/?p=2938\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u306e\u5224\u5b9a\u306e\u4ed5\u65b9<\/a>\u300d\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/div>\n<p>\u306a\u305c\u4e2d\u5c0f\u4f01\u696d\u306b\u7684\u3092\u7d5e\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u3046\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u89e3\u8aac\u304c\u30b7\u30f3\u30d7\u30eb\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u3053\u308c\u304c\u521d\u5fc3\u8005\u3067\u3082\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u66f8\u3051\u308b\u30ad\u30fc\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u306a\u305c\u3053\u308c\u307e\u3067\u96e3\u3057\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u305f\u304b\u3002<br \/>\n\u5927\u591a\u6570\u3092\u5360\u3081\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u3001\u3053\u308c\u3060\u3051\u306e\u8aac\u660e\u3067\u5341\u5206\u306e\u306b\u3001\u3059\u3079\u3066\u306e\u6cd5\u4eba\u3092\u30ab\u30d0\u30fc\u3059\u308b\u3088\u3046\u306b\u89e3\u8aac\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u305f\u305f\u3081\u89e3\u8aac\u3059\u308b\u91cf\u304c\u81a8\u5927\u306b\u306a\u308a\u3001\u5206\u539a\u3044\u89e3\u8aac\u66f8\u304c\u51fa\u6765\u4e0a\u304c\u308b\u304b\u3001\u89e3\u8aac\u3092\u8ae6\u3081\u3066\u3044\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u3060\u304b\u3089\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u7684\u3092\u7d5e\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u7121\u95a2\u4fc2\u306a\u3082\u306e\u3092\u524a\u304e\u843d\u3068\u3057\u3001\u30b7\u30f3\u30d7\u30eb\u306a\u89e3\u8aac\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u51e6\u7406\u306e\u4ed5\u65b9\u304c\u8907\u6570\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u4e00\u629e\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3082\u3088\u308a\u30b7\u30f3\u30d7\u30eb\u306b\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5de5\u592b\u306b\u3088\u308a\u521d\u5fc3\u8005\u306e\u65b9\u3067\u3082\u5341\u5206\u7406\u89e3\u3067\u304d\u308b\u5185\u5bb9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u79c1\u306f\u56fd\u7a0e\u8abf\u67fb\u5b98\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u3067\u591a\u304f\u306e\u6cd5\u4eba\u306e\u7533\u544a\u66f8\u3092\u898b\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u69d8\u3005\u306a\u6cd5\u4eba\u304b\u3089\u63d0\u51fa\u3055\u308c\u308b\u7533\u544a\u66f8\u306b\u3069\u3046\u3044\u3046\u5370\u8c61\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304b\uff1f<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-right-color: #000000; border-left-color: rgba(255, 255, 255, 0); left: -25px;\"><\/div>\n<p>\u3069\u306e\u6cd5\u4eba\u306e\u7533\u544a\u3082\u3060\u3044\u305f\u3044\u4e00\u7dd2\u3060\u306a<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: #ffffff; border-left-color: rgba(255, 255, 255, 0);\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3055\u308c\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306f\u3060\u3044\u305f\u3044\u4e00\u7dd2\u3067\u3059\u3002<br \/>\n\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306f\u307e\u308c\u3067\u3059\u3057\u3001\u8cde\u4e0e\u5f15\u5f53\u91d1\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3082\u307b\u307c\u898b\u306a\u3044\u3067\u3059\u3057\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3059\u3089\u307e\u308c\u3067\u3059\u3002<\/p>\n<p><span class=\"f-marker-w\">\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\u306f300\u7a2e\u985e\u3092\u8d85\u3048\u3066\u304d\u307e\u3059\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u7d4c\u9a13\u304b\u3089\u5224\u65ad\u3057\u3066\u4e2d\u5c0f\u4f01\u696d\u3067\u62bc\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306f14\u7a2e\u985e\u307b\u3069\u3060\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><br \/>\n\u3053\u306e\u4e2d\u3067\u4f7f\u3063\u305f\u308a\u4f7f\u308f\u306a\u304b\u3063\u305f\u308a\u3068\u4f1a\u793e\u306b\u3088\u3063\u3066\u4f7f\u3046\u5225\u8868\u304c\u9055\u3046\u3060\u3051\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<br \/>\n\u5c11\u306a\u3044\u30b1\u30fc\u30b9\u3060\u3068\uff15\u679a\u3067\u7d42\u308f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3063\u305f\uff15\u679a\u306a\u3089\u66f8\u3051\u308b\u3088\u3046\u306a\u6c17\u304c\u3057\u3066\u3044\u304d\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u6307\u5357\u66f8\u304c\u306a\u3051\u308c\u3070\u521d\u5fc3\u8005\u306e\u65b9\u306b\u306f\u5fc5\u8981\u306a\u5225\u8868\u304c\u3069\u308c\u306a\u306e\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3059\u3089\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3067\u3082\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u521d\u5fc3\u8005\u5411\u3051\u306b\uff10\u304b\u3089\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u77e5\u3063\u3066\u3044\u308b\u79c1\u304b\u3089\u3059\u308c\u3070\u6c7a\u307e\u308a\u304d\u3063\u305f\u7533\u544a\u66f8\u3092\u66f8\u304f\u306e\u306f\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3053\u308c\u307e\u3067\u306f\u3001\u6c7a\u307e\u308a\u304d\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u89e3\u8aac\u3057\u3066\u304f\u308c\u308b\u3082\u306e\u304c\u306a\u304b\u3063\u305f\u3060\u3051\u3067\u3059\u3002<br \/>\n\u305d\u308c\u3092\u89e3\u8aac\u3059\u308b\u306e\u304c\u65e5\u672c\u3067\u521d\u3081\u3066\u3084\u3063\u3068\u767b\u5834\u3057\u305f\u3053\u306e\u8a18\u4e8b\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306e\u79c1\u304c\u3001\u6cd5\u4eba\u7a0e\u521d\u5fc3\u8005\u306b\u5411\u3051\u3066\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\uff11\u70b9\u3060\u3051\u78ba\u8a8d\u3057\u305f\u3044\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3082\u3057\u3042\u306a\u305f\u306e\u76ee\u7684\u304c\u81ea\u529b\u3067\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u66f8\u304f\u305f\u3081\u306e\u66f8\u304d\u65b9\u3092\u77e5\u308a\u305f\u3044\u306e\u3067\u306f\u306a\u304f\u3001\u3069\u3046\u3044\u3046\u65b9\u6cd5\u3067\u3082\u81ea\u793e\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u5b8c\u6210\u3057\u305f\u3082\u306e\u3092\u3088\u308a\u65e9\u304f\u624b\u306b\u3057\u305f\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u7533\u544a\u66f8\u3092\u8d85\u52b9\u7387\u7684\u306b\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u3092\u300c<a href=\"https:\/\/japanex.jp\/blog\/?p=804&amp;preview=true#i-3\">\uff15 \u6700\u901f\uff13\u5206\u3067\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u306b\u98db\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u3053\u306e\u307e\u307e\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\uff11 \u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u66f8\u304f\u6e96\u5099\u3092\u3059\u308b<\/h2>\n<p>\u65e9\u901f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u66f8\u304d\u59cb\u3081\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u305d\u306e\u524d\u306b\u307e\u305a\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u66f8\u304d\u4e0a\u3052\u308b\u307e\u3067\u306e\u5168\u4f53\u50cf\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5b9f\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306f\u305d\u308c\u5358\u4f53\u3067\u66f8\u304d\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6b21\u306e\u3088\u3046\u306a\u8907\u6570\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u306a\u304c\u3089\u6bb5\u968e\u3092\u8e0f\u3093\u3067\u4f5c\u6210\u3057\u3066\u3044\u304f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u6700\u521d\u306b\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"blank-box bb-blue\" style=\"text-align: center;\">\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u5b8c\u6210\u307e\u3067\u306e\u5168\u4f53\u50cf<\/p>\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-w\">1\u3000\u4eee\u6c7a\u7b97\u66f8\u3092\u4f5c\u308b<\/span><\/strong><span class=\"f-marker-w\">\u203b1<\/span><\/p>\n<p style=\"text-align: center;\"><i class=\"wp-svg-arrow-down arrow-down\"><\/i><\/p>\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-w\">\uff12\u3000<\/span><\/strong><span class=\"f-marker-w\"><strong>\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b<\/strong>\u203b2<\/span><\/p>\n<p style=\"text-align: center;\"><i class=\"wp-svg-arrow-down arrow-down\"><\/i><\/p>\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-w\">\uff13\u3000\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><i class=\"wp-svg-arrow-down arrow-down\"><\/i><\/p>\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-w\">\uff14\u3000\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u30c9\u30e9\u30d5\u30c8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><i class=\"wp-svg-arrow-down arrow-down\"><\/i><\/p>\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-w\">\uff15\u3000\u5730\u65b9\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><i class=\"wp-svg-arrow-down arrow-down\"><\/i><\/p>\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-w\">\uff16\u3000\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><i class=\"wp-svg-arrow-down arrow-down\"><\/i><\/p>\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-w\">\uff17\u3000\u6c7a\u7b97\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><i class=\"wp-svg-arrow-down arrow-down\"><\/i><\/p>\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-w\">\uff18\u3000\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b<\/span><\/strong><\/p>\n<p style=\"text-align: left;\">\u203b1\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u3089\u306a\u3051\u308c\u3070\u308f\u304b\u3089\u306a\u3044\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3060\u3051\u6c7a\u7b97\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u72b6\u614b\u306e\u6c7a\u7b97\u66f8\u3092\u5b8c\u6210\u3055\u305b\u3066\u304a\u304d\u307e\u3059\u3002<br \/>\n\u203b2\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u4f5c\u6210\u304c\u5fc5\u8981\u3002\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u304c\u5b8c\u6210\u3057\u305f\u3089\u672a\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u5fc5\u8981\u306a\u4ed5\u8a33\u3092\u6c7a\u7b97\u66f8\u306b\u53cd\u6620\u3055\u305b\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: left;\">\u6c7a\u7b97\u66f8\u3068\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\uff12\u56de\u767b\u5834\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: left;\">\u6c7a\u7b97\u66f8\u304c\u3053\u306e\u8868\u306e1\u30687\u3067\uff12\u5ea6\u767b\u5834\u3059\u308b\u306e\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u51fa\u6765\u4e0a\u304c\u3063\u305f\u3068\u3053\u308d\u3067\u521d\u3081\u3066\u7d0d\u7a0e\u3059\u3079\u304d\u5f53\u671f\u5206\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u984d\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u305d\u308c\u3092\u6700\u5f8c\u306b\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3068\u3057\u3066\u6c7a\u7b97\u66f8\u306b\u53cd\u6620\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u3067\u304d\u305f\u5f8c\u306b\u5b8c\u6210\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: left;\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\uff14\u3068\uff16\u3067\uff12\u5ea6\u767b\u5834\u3059\u308b\u306e\u306f\u3001\u5730\u65b9\u7a0e\u306e\u7533\u544a\u66f8\u304c\u5b8c\u6210\u3057\u3066\u521d\u3081\u3066\u308f\u304b\u308b\u5730\u65b9\u7a0e\u306e\u91d1\u984d\u304c\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u306b\u306f\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u5730\u65b9\u7a0e\u306e\u7533\u544a\u66f8\u304c\u5b8c\u6210\u3057\u3066\u5f53\u671f\u5206\u306e\u5730\u65b9\u7a0e\u306e\u91d1\u984d\u304c\u308f\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u305d\u308c\u3092\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306b\u53cd\u6620\u3055\u305b\u307e\u3059\u3002<\/p>\n<p style=\"text-align: left;\">\u6cd5\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u3092\u5b8c\u6210\u3055\u305b\u308b\u307e\u3067\u306e\u5168\u4f53\u50cf\u3092\u793a\u3057\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u8a18\u4e8b\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u95a2\u3059\u308b\u8a18\u4e8b\u306a\u306e\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u89e3\u8aac\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4ed6\u306e\u66f8\u985e\uff08\u6c7a\u7b97\u66f8\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3001\u5730\u65b9\u7a0e\u306e\u7533\u544a\u66f8\u3001\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u8efd\u304f\u89e6\u308c\u308b\u3060\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\">\u3053\u308c\u304b\u3089\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u304f\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u524d\u306b\u624b\u5143\u306b\u6e96\u5099\u3057\u3066\u304a\u304f\u5fc5\u8981\u306e\u3042\u308b\u66f8\u985e\u304c\uff13\u3064\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u307e\u305a\u306f\u305d\u308c\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h3>1-1\u3000\u4e8b\u524d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u7528\u610f\u3059\u308b<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u4e8b\u524d\u306b\u7528\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u306e\u3042\u308b\u66f8\u985e\u306f\u6b21\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u524d\u306b\u7528\u610f\u3059\u308b\u66f8\u985e<\/p>\n<ul>\n<li>\u6c7a\u7b97\u66f8\uff08\u8ca1\u52d9\u8af8\u8868\uff09<\/li>\n<li>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8<\/li>\n<li>\u524d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\uff08\u524d\u5e74\u5ea6\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u307f\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u3064\u4e00\u3064\u898b\u3066\u3044\u304f\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>1-1-1\u3000\u6c7a\u7b97\u66f8\uff08\u8ca1\u52d9\u8af8\u8868\uff09<\/h4>\n<p>\u6c7a\u7b97\u66f8\u304c\u306a\u3044\u3068\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u524d\u306b\u6c7a\u7b97\u66f8\u306f\u5b8c\u6210\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b8c\u6210\u3057\u3066\u304a\u304f\u5fc5\u8981\u306e\u3042\u308b\u6c7a\u7b97\u66f8\uff08\u8ca1\u52d9\u8af8\u8868\uff09\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u4e8b\u524d\u306b\u5b8c\u6210\u3057\u3066\u3044\u308b\u5fc5\u8981\u306e\u3042\u308b\u6c7a\u7b97\u66f8<\/p>\n<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868<\/li>\n<li>\u640d\u76ca\u8a08\u7b97\u66f8<\/li>\n<li>\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/li>\n<\/ul>\n<p>\uff08\u88fd\u9020\u696d\u95a2\u4fc2\u306e\u5834\u5408\u306f\u3001\u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8\u304c\u3001\u5efa\u8a2d\u696d\u95a2\u4fc2\u306e\u5834\u5408\u306f\u3001\u5b8c\u6210\u5de5\u4e8b\u539f\u4fa1\u5831\u544a\u66f8\u304c\u5fc5\u8981\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u6c7a\u7b97\u66f8\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u307e\u3060\u3053\u308c\u3089\u306e\u66f8\u985e\u304c\u5b8c\u6210\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u306f\u3053\u308c\u3089\u306e\u66f8\u985e\u3092\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u304c\u5148\u6c7a\u3067\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u500b\u5225\u6ce8\u8a18\u8868\u306f\uff1f\u3068\u601d\u308f\u308c\u305f\u65b9\u304c\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u3053\u308c\u3089\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u5b8c\u6210\u3057\u3001\u5f53\u671f\u306e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u304c\u78ba\u5b9a\u3057\u3001\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u305f\u5f8c\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u3044\u3046\u6c7a\u7b97\u66f8\u306b\u95a2\u3057\u3066\u306f\u4ee5\u4e0b\u306e\uff12\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<ol>\n<li>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304c\u7d42\u308f\u3063\u3066\u3001\u672a\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u4ed5\u8a33\u7b49\u304c\u6c7a\u7b97\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u72b6\u614b\u306e\u3082\u306e<\/li>\n<li>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u5b8c\u6210\u3059\u308b\u3053\u3068\u3067\u308f\u304b\u308b<span class=\"f-marker-p\">\u5f53\u671f\u306e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u4ed5\u8a33<strong>\u4ee5\u5916\u3059\u3079\u3066\u306e<\/strong>\u53d6\u5f15\u304c\u6c7a\u7b97\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b<\/span>\u72b6\u614b\u306e\u3082\u306e<br \/>\n\uff08<span class=\"f-marker-p\">\u5f53\u671f\u306e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u91d1\u984d\u306f\u3001\u3053\u308c\u304b\u3089\u4f5c\u6210\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u3067\u304d\u306a\u3044\u3068\u308f\u304b\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u305d\u308c\u4ee5\u5916\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3059\u3079\u3066\u7d42\u308f\u3063\u3066\u3044\u308b\u6c7a\u7b97\u66f8\u3092\u7528\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span>\uff09<\/li>\n<\/ol>\n<h4>1-1-2\u3000\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8<\/h4>\n<p>\u6b21\u306b\u4e8b\u524d\u306b\u5fc5\u8981\u306a\u66f8\u985e\uff12\u70b9\u76ee\u306f\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3067\u3059\u3002<\/p>\n<p>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u90f5\u9001\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u540c\u5c01\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u6dfb\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u66f8\u985e\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6c7a\u7b97\u306e\u6bb5\u968e\u3067\u58f2\u639b\u91d1\u306b\u6b8b\u9ad81,000,000\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u58f2\u639b\u91d1\u306e\u5185\u8a33\u3092\u53d6\u5f15\u5148\u3054\u3068\u306b\u53d6\u5f15\u5148\u306e\u60c5\u5831\u3068\u5171\u306b\u8a18\u8f09\u3059\u308b\u66f8\u985e\u304c\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u671f\u672b\u306b\u58f2\u639b\u91d1\u304c1,000,000\u3042\u308a\u3001\u305d\u308c\u304c\uff12\u793e\u306e\u58f2\u639b\u91d1\u3092\u5408\u308f\u305b\u305f\u3082\u306e\u3060\u3063\u305f\u5834\u5408\u306e\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u4f8b<\/p>\n<p><a href=\"https:\/\/i0.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2021\/10\/%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E5%86%85%E8%A8%B3%E6%98%8E%E7%B4%B0%E6%9B%B8%EF%BC%88%E5%A3%B2%E6%8E%9B%E9%87%91%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8%EF%BC%89%E8%A8%98%E8%BC%89%E4%BE%8B.png?ssl=1\"><img data-recalc-dims=\"1\" decoding=\"async\" class=\"alignnone wp-image-6096\" src=\"https:\/\/i0.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2021\/10\/%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E5%86%85%E8%A8%B3%E6%98%8E%E7%B4%B0%E6%9B%B8%EF%BC%88%E5%A3%B2%E6%8E%9B%E9%87%91%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8%EF%BC%89%E8%A8%98%E8%BC%89%E4%BE%8B-665x1024.png?resize=546%2C841&#038;ssl=1\" alt=\"\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\uff08\u58f2\u639b\u91d1\u306e\u5185\u8a33\u66f8\uff09\u8a18\u8f09\u4f8b\" width=\"546\" height=\"841\" \/><\/a><\/p>\n<p>\u3053\u308c\u3092\u58f2\u639b\u91d1\u3060\u3051\u3067\u306a\u304f\u8cb7\u639b\u91d1\u3001\u8cb8\u4ed8\u91d1\u3001\u501f\u5165\u91d1\u306e\u6b8b\u9ad8\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u3057\u305f\u308a\u3001\u4eba\u4ef6\u8cbb\u306e\u5185\u8a33\u3084\u5730\u4ee3\u5bb6\u8cc3\u306e\u5185\u8a33\u7b49\u3092\u8a18\u8f09\u3057\u305f\u308a\u3001\u6c7a\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u3060\u3051\u3067\u306f\u8868\u73fe\u3055\u308c\u306a\u3044\u3001\u305d\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u660e\u7d30\u3092\u8a18\u8f09\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf2\/h020-2.pdf\" target=\"_blank\" rel=\"noopener\">\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u69d8\u5f0f\uff08\u56fd\u7a0e\u5e81HP\uff09<\/a><\/p>\n<p>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3092\u307e\u3060\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u524d\u306b\u7528\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u66f8\u304d\u65b9\u304c\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u53c2\u7167\u3057\u3066\u4f5c\u6210\u3057\u3066\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=281\" 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\/165545488dab95554189a4da8114e3e8168ebe05e2919b69d3c8d836d23b3f12.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3068\u306f\uff1f\u66f8\u304d\u65b9\u3092\u516816\u7a2e\u985e\u306e\u8a18\u8f09\u4f8b\u3092\u4f7f\u3063\u3066\u5b8c\u5168\u89e3\u8aac\uff01<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=281\">https:\/\/japanex.jp\/book\/?p=281<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3002\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u4e00\u3064\u3068\u3057\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e\u3002\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u306e\u57fa\u672c\u3084\u5b9f\u969b\u306b\u8a18\u8f09\u4f8b\u3092\u898b\u306a\u304c\u3089\u66f8\u304d\u65b9\u3092\u7406\u89e3\u3002\u7a0e\u52d9\u8abf\u67fb\u5b98\u306e\u8996\u70b9\u3067\u3069\u3053\u306b\u6ce8\u610f\u3059\u3079\u304d\u304b\u3082\u89e3\u8aac\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<h4>1-1-3\u3000\u524d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u3092\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u524d\u5e74\u5ea6\u672b\u306e\u5024\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u524d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u3092\u624b\u5143\u306b\u7528\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u7533\u544a\u3059\u308b\u5e74\u5ea6\u304c\u8a2d\u7acb\u521d\u5e74\u5ea6\u3067\u524d\u5e74\u5ea6\u304c\u306a\u3044\u5834\u5408\u306f\u3082\u3061\u308d\u3093\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306e\u66f8\u985e\u306f\u3001\u524d\u5e74\u5ea6\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u306b\u5fc5\u305a\u5fc5\u8981\u306a\u524d\u5e74\u5ea6\u306e\u5225\u8868<\/p>\n<ul>\n<li>\u5225\u8868\uff15(1)<\/li>\n<li>\u5225\u8868\uff15(2)<\/li>\n<li>\u5225\u8868\uff17(1)<\/li>\n<\/ul>\n<\/div>\n<p>\u5225\u8868\uff15(1)\u3068\u5225\u8868\uff15(2)\u306f\u8a2d\u7acb\uff12\u5e74\u76ee\u4ee5\u964d\u306f\u5fc5\u305a\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff17(1)\u306f\u524d\u5e74\u5ea6\u306b\u5225\u8868\uff17(1)\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u5fc5\u8981\u306a\uff13\u3064\u306e\u66f8\u985e\u304c\u7528\u610f\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u305f\u3089\u6b21\u306eSTEP\u306b\u79fb\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1-2\u3000\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u624b\u9806\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span class=\"marker-under-blue\">\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u6700\u3082\u52b9\u7387\u7684\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u6b21\u306eSTEP\u3092\u8e0f\u3093\u3067\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u52b9\u7387\u7684\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u306eSTEP<\/p>\n<p><strong>STEP1\u3000\u81ea\u793e\u306b\u5fc5\u8981\u306a\u5225\u8868\u3092\u9078\u5225\u3059\u308b<\/strong><br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<i class=\"wp-svg-arrow-down arrow-down\"><\/i><br \/>\n<strong>STEP2\u3000\u9078\u5225\u3057\u305f\u5225\u8868\u3092\u6c7a\u307e\u3063\u305f\u9806\u5e8f\u3067\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306eSTEP\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>1-2-1\u3000\u5fc5\u8981\u306a\u5225\u8868\u3092\u9078\u5225\u3059\u308b<\/h4>\n<p style=\"text-align: left;\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u4e0a\u3067\u307e\u305a\u7b2c\u4e00\u306b\u3084\u308b\u3079\u304d\u3053\u3068\u306f\u3001\u3069\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u304c\u81ea\u793e\u306b\u5fc5\u8981\u304b\u3092\u9078\u5225\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306f\u300c\u5225\u8868\u300d\u3068\u3044\u3046\u3082\u306e\u306e\u96c6\u5408\u4f53\u3067\u3059\u3002\u305d\u306e\u6570\u306f300\u3092\u8d85\u3048\u307e\u3059\u3002<\/p>\n<p>\u3067\u3082\u5b9f\u306f\u3069\u306e\u6cd5\u4eba\u306b\u3082\u7d76\u5bfe\u306b\u5fc5\u8981\u306a\u5fc5\u9808\u306e\u5225\u8868\u306f\u6b21\u306e\uff15\u3064\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u306b\u5fc5\u9808\u306e\u5225\u8868<\/p>\n<ul>\n<li>\u5225\u8868\uff11\u3000\u3000\u3000\uff08\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u66f8\uff09<\/li>\n<li>\u5225\u8868\uff11\u6b21\u8449\u3000\uff08\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u66f8 \u6b21\u8449\uff09<\/li>\n<li>\u5225\u8868\uff14\u3000\u3000\u3000\uff08\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09<\/li>\n<li>\u5225\u8868\uff15\u2474\u3000\u3000\uff08\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09<\/li>\n<li>\u5225\u8868\uff15\u2475\u3000\u3000\uff08\u79df\u7a0e\u516c\u8ab2\u306e\u7d0d\u4ed8\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5225\u8868\u304c\u4e00\u756a\u5c11\u306a\u3044\u30b1\u30fc\u30b9\u3060\u3068\u3053\u306e\uff15\u679a\u3060\u3051\u3067\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5b8c\u7d50\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"f-marker-w\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6838\u3068\u306a\u308b\u90e8\u5206\u306f\u3053\u306e\u3088\u3046\u306b\u30b7\u30f3\u30d7\u30eb\u306a\u4f5c\u308a\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u521d\u5fc3\u8005\u3067\u3082\u5341\u5206\u4f5c\u6210\u306f\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p>\u7d9a\u3044\u3066\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u4f7f\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5225\u8868\u3092\u62bd\u51fa\u3057\u3001\u305d\u308c\u3089\u306e\u5225\u8868\u304c\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u5fc5\u8981\u306b\u306a\u308b\u304b\u3092\u4e00\u89a7\u306b\u3057\u3066\u307f\u307e\u3057\u305f\u3002<br \/>\n\u305d\u308c\u305e\u308c\u306e\u5225\u8868\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u304c\u3001\u8868\u306e\u53f3\u5074\u306e\u300c\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u300d\u306b\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u898b\u3066\u5404\u5225\u8868\u304c\u81ea\u793e\u306b\u5fc5\u8981\u304b\u3069\u3046\u304b\u4e00\u3064\u4e00\u3064\u5224\u65ad\u3057\u3066\u3044\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u304c\u4f7f\u7528\u3059\u308b\u4ee3\u8868\u7684\u306a\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 720px;\">\n<tbody>\n<tr style=\"height: 45px;\">\n<th style=\"width: 18.9486%; text-align: center; height: 45px;\">\u5225\u8868<\/th>\n<th style=\"width: 81.0514%; text-align: center; height: 45px;\">\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/th>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\"><span class=\"f-marker-p\">\u5225\u8868\uff12<\/span><\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u682a\u5f0f\u4f1a\u793e\u3001\u6709\u9650\u4f1a\u793e\u3001\u5408\u540d\u4f1a\u793e\u3001\u5408\u8cc7\u4f1a\u793e\u3001\u5408\u540c\u4f1a\u793e\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\">\u5225\u8868\uff16\u2474<\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5929\u5f15\u304d\u304c\u3042\u308a\u3001\u304b\u3064\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u3068\u304d\u3060\u3051\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\"><span class=\"f-marker-p\">\u5225\u8868\uff17\u2474<\/span><\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u304c\u3042\u308b\u3002\u904e\u53bb\u306b\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\">\u5225\u8868\uff18\u2474<\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u914d\u5f53\u91d1\u306e\u53d7\u3051\u53d6\u308a\u304c\u3042\u308a\u3001\u76ca\u91d1\u4e0d\u7b97\u5165\u306b\u3059\u308b\u3068\u304d\u3060\u3051\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\">\u5225\u886811\u2474<\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u3042\u308a\u3001\u304b\u3064\u4e0d\u826f\u50b5\u6a29\u304c\u3042\u308b\u3068\u304d\u3060\u3051\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\">\u5225\u886811(1-2)<\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u3042\u308a\u3001\u304b\u3064\u5225\u886811\u2474\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u3068\u304d\u3060\u3051\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\">\u5225\u886814\u2475<\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u5bc4\u9644\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\"><span class=\"f-marker-p\">\u5225\u886815<\/span><\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u4ea4\u969b\u8cbb\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\">\u5225\u886816\u2474<\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u3001\u5b9a\u984d\u6cd5\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\"><span class=\"f-marker-p\">\u5225\u886816\u2475<\/span><\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u3001\u5b9a\u7387\u6cd5\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\">\u5225\u886816\u2479<\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u7e70\u5ef6\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\"><span class=\"f-marker-p\">\u5225\u886816\u247a<\/span><\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\">\u5225\u886816\u247b<\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u3001\u4e00\u62ec\u511f\u5374\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 18.9486%; height: 45px; text-align: center;\"><span class=\"f-marker-p\">\u9069\u7528\u984d\u660e\u7d30\u66f8<\/span><\/td>\n<td style=\"width: 81.0514%; height: 45px;\">\u9ed2\u5b57\u307e\u305f\u306f\u5225\u886816\u247a\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u5225\u8868\u4ee5\u5916\u306b\u3082\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5fc5\u8981\u306b\u306a\u308b\u5225\u8868\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u79c1\u898b\u3067\u3059\u304c\uff19\u5272\u4ee5\u4e0a\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3053\u306e\u5225\u8868\u3060\u3051\u3067\u30ab\u30d0\u30fc\u3055\u308c\u308b\u306f\u305a\u3067\u3059\u3002<br \/>\n\u4e2d\u3067\u3082\u983b\u51fa\u306e\u5225\u8868\u306b<span class=\"f-marker-p\">\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3<\/span>\u3092\u5f15\u304d\u307e\u3057\u305f\u3002<br \/>\n\u3053\u308c\u4ee5\u5916\u306b\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\u3001\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3084\u3001\u30bb\u30fc\u30d5\u30c6\u30a3\u5171\u6e08\u306e\u639b\u91d1\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u4f8b\u3092\u4f7f\u3063\u3066\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u3092\u3082\u3068\u306b\u5b9f\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u5225\u8868\u3092\u9078\u5225\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25.7757%; text-align: center;\">\u6cd5\u4eba\u540d<\/th>\n<td style=\"width: 74.2243%;\">\u682a\u5f0f\u4f1a\u793e\u6e05\u6d32\u8208\u7523<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%; text-align: center;\">\u9752\u8272\u767d\u8272<\/th>\n<td style=\"width: 74.2243%;\">\u9752\u8272\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%; text-align: center;\">\u7b2c\u4f55\u671f\u304b<\/th>\n<td style=\"width: 74.2243%;\">\u7b2c\uff11\u671f\uff08\u8a2d\u7acb\u521d\u5e74\u5ea6\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%; text-align: center;\">\u8cc7\u7523\u306e\u4fdd\u6709\u72b6\u6cc1<\/th>\n<td style=\"width: 74.2243%;\">\u56fa\u5b9a\u8cc7\u7523\u306f\u306a\u304f\u3001\u7e70\u5ef6\u8cc7\u7523\u306e\u5275\u7acb\u8cbb\u306e\u307f\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%; text-align: center;\">\u5229\u76ca\u306e\u72b6\u6cc1<\/th>\n<td style=\"width: 74.2243%;\">\u8d64\u5b57<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%; text-align: center;\">\u305d\u306e\u4ed6\u306e\u7279\u5fb4<\/th>\n<td style=\"width: 74.2243%;\">\n<ul>\n<li>\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u306f\u9069\u7528\u3057\u306a\u3044\u3002<\/li>\n<li>\u53d7\u53d6\u914d\u5f53\u91d1\u306a\u3057<\/li>\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306a\u3057<\/li>\n<li>\u5bc4\u9644\u91d1\u306a\u3057<\/li>\n<li>\u4ea4\u969b\u8cbb\u306e\u652f\u51fa\u3042\u308a<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u306e\u6cd5\u4eba\u306e\u7279\u5fb4\u3092\u3082\u3068\u306b\u524d\u8ff0\u306e\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u3066\u9078\u5225\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 675px;\">\n<tbody>\n<tr style=\"height: 45px;\">\n<th style=\"width: 14.0586%; height: 45px;\"><span style=\"font-size: 16px;\">\u5225\u8868\u540d<\/span><\/th>\n<th style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/span><\/th>\n<th style=\"width: 70.8158%; height: 45px;\">\u9078\u5225\uff08<i class=\"wp-svg-radio-unchecked radio-unchecked\"><\/i>\uff1a\u5fc5\u8981\/<i class=\"wp-svg-close close\"><\/i>\uff1a\u4e0d\u8981\uff09<\/th>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px; color: #ff6600;\">\u5225\u8868\uff12<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u682a\u5f0f\u4f1a\u793e\u3001\u6709\u9650\u4f1a\u793e\u3001\u5408\u540d\u4f1a\u793e\u3001\u5408\u8cc7\u4f1a\u793e\u3001\u5408\u540c\u4f1a\u793e\u304c\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067 <span style=\"color: #ff6600;\"><i class=\"wp-svg-radio-unchecked radio-unchecked\"><\/i><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u8868\uff16\u2474<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u3068\u304d\u3060\u3051\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3057\u306a\u3044\u306e\u3067 <i class=\"wp-svg-close close\"><\/i><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px; color: #ff6600;\">\u5225\u8868\uff17\u2474<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u304c\u3042\u308b\u3002\u904e\u53bb\u306b\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u304c\u3042\u3063\u305f\u3002\u3053\u306e\uff12\u3064\u306e\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u306a\u306e\u3067 <span style=\"color: #ff6600;\"><i class=\"wp-svg-radio-unchecked radio-unchecked\"><\/i><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u8868\uff18\u2474<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u914d\u5f53\u91d1\u306e\u53d7\u3051\u53d6\u308a\u304c\u3042\u308a\u3001\u76ca\u91d1\u4e0d\u7b97\u5165\u306b\u3059\u308b\u3068\u304d\u3060\u3051\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u914d\u5f53\u91d1\u306e\u53d7\u3051\u53d6\u308a\u306f\u306a\u3044\u306e\u3067 <i class=\"wp-svg-close close\"><\/i><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u886811\u2474<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u3042\u308a\u3001\u304b\u3064\u4e0d\u826f\u50b5\u6a29\u304c\u3042\u308b\u3068\u304d\u3060\u3051\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306a\u3044\u306e\u3067 <i class=\"wp-svg-close close\"><\/i><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u886811(1-2)<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u3042\u308a\u3001\u304b\u3064\u5225\u886811\u2474\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u3068\u304d\u3060\u3051\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u540c\u4e0a<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u886814\u2475<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u5bc4\u9644\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u5bc4\u9644\u91d1\u306e\u652f\u51fa\u306f\u306a\u3044\u306e\u3067 <i class=\"wp-svg-close close\"><\/i><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px; color: #ff6600;\">\u5225\u886815<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u4ea4\u969b\u8cbb\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u4ea4\u969b\u8cbb\u306e\u652f\u51fa\u3042\u308b\u306e\u3067 <span style=\"color: #ff6600;\"><i class=\"wp-svg-radio-unchecked radio-unchecked\"><\/i><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u886816\u2474<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u3001\u5b9a\u984d\u6cd5\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306a\u3044\u306e\u3067 <i class=\"wp-svg-close close\"><\/i><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u886816\u2475<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u3001\u5b9a\u7387\u6cd5\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u540c\u4e0a<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px; color: #ff6600;\">\u5225\u886816\u2479<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u7e70\u5ef6\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u7e70\u5ef6\u8cc7\u7523\u306f\u3042\u308b\u306e\u3067 <span style=\"color: #ff6600;\"><i class=\"wp-svg-radio-unchecked radio-unchecked\"><\/i><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u886816\u247a<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\"><span style=\"font-size: 16px;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u306a\u3044\u306e\u3067 <i class=\"wp-svg-close close\"><\/i><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u5225\u886816\u247b<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u3001\u4e00\u62ec\u511f\u5374\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306a\u3044\u306e\u3067 <i class=\"wp-svg-close close\"><\/i><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 14.0586%; height: 45px; text-align: center;\"><span style=\"font-size: 16px;\">\u9069\u7528\u984d\u660e\u7d30\u66f8<\/span><\/td>\n<td style=\"width: 48.4589%; height: 45px;\"><span style=\"font-size: 16px;\">\u9ed2\u5b57\u307e\u305f\u306f\u5225\u886816\u247a\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u306b\u5fc5\u8981<\/span><\/td>\n<td style=\"width: 70.8158%; height: 45px;\">\u8d64\u5b57\u3067<span style=\"font-size: 16px;\">\u5225\u886816\u247a\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u306e\u3067 <i class=\"wp-svg-close close\"><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u304b\u3089\u9078\u5225\u3057\u305f\u7d50\u679c\u6b21\u306e\u5225\u8868\u304c\u5fc5\u8981\u306a\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\u5225\u8868\uff12\u3001\u5225\u8868\uff17\u2474\u3001\u5225\u886815\u3001\u5225\u886816\u2479<\/div>\n<p>\u305d\u308c\u306b\u5fc5\u9808\u306e\u5225\u8868\u3092\u52a0\u3048\u308b\u3068\u3001\u3053\u306e\u4f8b\u306e\u6cd5\u4eba\u3067\u306f\u6b21\u306e\u5225\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u5225\u8868\uff11\u3001\u5225\u8868\uff11\u6b21\u8449\u3001\u5225\u8868\uff12\u3001\u5225\u8868\uff14\u3001\u5225\u8868\uff15\u2474\u3001\u5225\u8868\uff15\u2475\u3001\u5225\u8868\uff17\u2474\u3001\u5225\u886815\u3001\u5225\u886816\u2479<\/div>\n<p>\u5168\u90e8\u3067\uff19\u679a\u3067\u3059\u3002\u3053\u308c\u306f\u5b9f\u969b\u306e\u6cd5\u4eba\u3067\u3082\u5927\u3044\u306b\u3042\u308a\u3046\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002300\u4ee5\u4e0a\u3042\u308b\u5225\u8868\u304c\u305f\u3063\u305f\uff19\u679a\u306b\u7d5e\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u81ea\u793e\u306b\u5fc5\u8981\u306a\u5225\u8868\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u7d9a\u3044\u3066\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u52b9\u7387\u7684\u306b\u4f5c\u6210\u3059\u308bSTEP2\u306e\u300c<strong>\u9078\u5225\u3057\u305f\u5225\u8868\u3092\u6c7a\u307e\u3063\u305f\u9806\u5e8f\u3067\u4f5c\u6210\u3059\u308b\u300d<\/strong>\u3092\u3084\u3063\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u3069\u306e\u3088\u3046\u306b\u4f5c\u6210\u3059\u308b\u9806\u756a\u3092\u6c7a\u3081\u308b\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>1-2-2\u3000\u4f5c\u6210\u3059\u308b\u5225\u8868\u306e\u9806\u756a\u3092\u6c7a\u3081\u308b<\/h4>\n<p>1-2-1\u3067\u9078\u5225\u3057\u305f\u5225\u8868\u3092\u3069\u306e\u3088\u3046\u306a\u9806\u756a\u3067\u4f5c\u6210\u3057\u3066\u3044\u304f\u306e\u304b\u3092\u3053\u3053\u3067\u898b\u3066\u304a\u304f\u3068\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3067\u304d\u3001\u9053\u6a19\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u79fb\u308b\u524d\u306b\u3053\u3053\u3067\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u9806\u756a\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\u306f\u6b21\u306e\u9806\u756a\u3067\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u4e0a\u304b\u3089\u9806\u306b\u898b\u3066\u3044\u304d\u3001\u81ea\u793e\u3067\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u306a\u3044\u5225\u8868\u306e\u5834\u5408\u306f\u3001\u305d\u308c\u306f\u98db\u3070\u3057\u3066\u6b21\u306b\u79fb\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u5225\u8868\u306e\u4f5c\u6210\u306e\u9806\u756a\u4e00\u89a7<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 1080px;\">\n<tbody>\n<tr style=\"height: 45px;\">\n<th style=\"width: 9.61692%; height: 45px; text-align: center;\">\u9806\u756a<\/th>\n<th style=\"width: 26.7317%; height: 45px; text-align: center;\">\u5225\u8868<\/th>\n<th style=\"width: 63.6513%; height: 45px; text-align: center;\">\u5225\u8868\u540d\u79f0<\/th>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff11<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff12<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff12<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886811\u2474<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u4fc2\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff13<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886811(1-2)<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u4fc2\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff14<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886815<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff15<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886816\u2474<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u65e7\u5b9a\u984d\u6cd5\u53c8\u306f\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff16<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886816\u2475<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u65e7\u5b9a\u7387\u6cd5\u53c8\u306f\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff17<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886816\u2479<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff18<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886816\u247a<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">\uff19<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886816\u247b<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">10<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff16\u2474<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">11<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff18\u2474<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">12<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff15\u2475\u2460<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u79df\u7a0e\u516c\u8ab2\u306e\u7d0d\u4ed8\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">13<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff15\u2474\u2460<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">14<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff14\u2460<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">15<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u886814\u2475<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">16<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff17\u2474\u203b1<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 16px;\">\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">17<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff14\u2461<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 16px;\">\u524d\u8ff0\u306e\u3068\u304a\u308a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">18<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff17\u2474\u203b2<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 16px;\">\u524d\u8ff0\u306e\u3068\u304a\u308a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">19<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff11\u6b21\u8449<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 16px;\">\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u66f8\uff0d\u5185\u56fd\u6cd5\u4eba\u306e\u5206\uff08\u6b21\u8449\uff09<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">20<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff11<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 16px;\">\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u66f8\uff0d\u5185\u56fd\u6cd5\u4eba\u306e\u5206<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">21<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff15\u2475\u2461<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 16px;\">\u524d\u8ff0\u306e\u3068\u304a\u308a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">22<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff15\u2474\u2461<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u524d\u8ff0\u306e\u3068\u304a\u308a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">23<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u5225\u8868\uff14\u2462<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u524d\u8ff0\u306e\u3068\u304a\u308a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 9.61692%; text-align: center; height: 45px;\">24<\/td>\n<td style=\"width: 26.7317%; text-align: center; height: 45px;\">\u9069\u7528\u984d\u660e\u7d30\u66f8<\/td>\n<td style=\"width: 63.6513%; height: 45px;\"><span style=\"font-size: 15px;\">\u9069\u7528\u984d\u660e\u7d30\u66f8<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none;\">\u203b1 \u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408<\/li>\n<li style=\"list-style-type: none;\">\u203b2 \u8d64\u5b57\u306e\u5834\u5408<br \/>\n\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\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>&nbsp;<\/p>\n<p>\u5148\u307b\u3069\u306e\u4f8b\u3067\u306f\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u5225\u8868\u306f\u6b21\u306e\u3088\u3046\u306b\u9078\u5225\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\u5225\u8868\uff11\u3001\u5225\u8868\uff11\u6b21\u8449\u3001\u5225\u8868\uff12\u3001\u5225\u8868\uff14\u3001\u5225\u8868\uff15\u2474\u3001\u5225\u8868\uff15\u2475\u3001\u5225\u8868\uff17\u2474\u3001\u5225\u886815\u3001\u5225\u886816\u2479<\/div>\n<p>\u4f5c\u6210\u3059\u308b\u9806\u756a\u3092\u300c<strong>\u5225\u8868\u306e\u4f5c\u6210\u306e\u9806\u756a\u4e00\u89a7<\/strong>\u300d\u3067\u78ba\u8a8d\u3057\u306a\u304c\u3089\u4e26\u3079\u66ff\u3048\u308b\u3068\u6b21\u306e\u3088\u3046\u306a\u9806\u756a\u3067\u4f5c\u6210\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u5225\u88682 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u886815 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u886816\u2479 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2475\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2474\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff17\u2474 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff11\u6b21\u8449 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff11<i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\uff08\u3010\u5730\u65b9\u7a0e\u3011\u7b2c\uff16\u53f7\u69d8\u5f0f <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\u00a0 \u7b2c20\u53f7\u69d8\u5f0f <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\u00a0 \uff09 \u5225\u8868\uff15\u2475\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2474\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2462\u00a0<\/div>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u6700\u77ed\u30eb\u30fc\u30c8\u3067\u4f5c\u6210\u3059\u308b\u5177\u4f53\u7684\u306a\u624b\u9806\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u8981\u7d04\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u6700\u77ed\u3067\u4f5c\u6210\u3059\u308b\u624b\u9806<\/p>\n<ol style=\"margin-bottom: 0px;\">\n<li>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u5b9f\u969b\u306b\u4f5c\u6210\u3059\u308b\u3068\u304d\u306f\u30011-2-1\u306e\u300c<strong>\u4e2d\u5c0f\u4f01\u696d\u304c\u4f7f\u7528\u3059\u308b\u4ee3\u8868\u7684\u306a\u5225\u8868\u306e\u9078\u5225\u8868<\/strong>\u300d\u3092\u898b\u306a\u304c\u3089\u81ea\u793e\u306b\u5fc5\u8981\u306a\u7533\u544a\u66f8\u985e\u3092\u9078\u5225\u3059\u308b\u3002<\/li>\n<li>\u305d\u308c\u30921-2-2\u306e\u300c<strong>\u5225\u8868\u306e\u4f5c\u6210\u306e\u9806\u756a\u4e00\u89a7<\/strong>\u300d\u3092\u898b\u306a\u304c\u3089\uff11\u3064\uff11\u3064\u9806\u756a\u306b\u3057\u305f\u304c\u3063\u3066\u4f5c\u6210\u3059\u308b\u3002<\/li>\n<\/ol>\n<\/div>\n<h2>\uff12 \u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u305d\u308c\u3067\u306f\u3044\u3088\u3044\u3088\u3053\u3053\u304b\u3089\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u3092\u6b21\u306e\uff13\u3064\u306e\u30b1\u30fc\u30b9\u5225\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul style=\"list-style: none;\">\n<li>\u3010<a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-1\">\u30b1\u30fc\u30b9\uff11<\/a>\u3011\u8a2d\u7acb\u521d\u5e74\u5ea6\u3067\u8d64\u5b57\u306e\u30b1\u30fc\u30b9<\/li>\n<li>\u3010<a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-22\">\u30b1\u30fc\u30b9\uff12<\/a>\u3011\u8a2d\u7acb\uff12\u5e74\u76ee\u4ee5\u964d\u3067\u9ed2\u5b57\u3067\u7d0d\u7a0e\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/li>\n<li>\u3010<a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-3\">\u30b1\u30fc\u30b9\uff13<\/a>\u3011\u8a2d\u7acb\uff12\u5e74\u76ee\u4ee5\u964d\u3067\u9084\u4ed8\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/li>\n<\/ul>\n<\/div>\n<p>\u30b1\u30fc\u30b9\u5225\u306b\u89e3\u8aac\u3059\u308b\u7406\u7531\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306f\u8d64\u5b57\u3084\u9ed2\u5b57\u7b49\u306e\u8981\u56e0\u306b\u3088\u3063\u3066\u4f7f\u3046\u30fb\u4f7f\u308f\u306a\u3044\u6b04\u304c\u51fa\u3066\u304f\u308b\u305f\u3081\u3001\u305d\u308c\u3092\u307e\u3068\u3081\u3066\u8aac\u660e\u3059\u308b\u3068\u308f\u304b\u308a\u306b\u304f\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u3053\u306e\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3067\u304a\u304a\u3080\u306d\u3059\u3079\u3066\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u81ea\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u898b\u308b\u89e3\u8aac\u3092\u9078\u629e\u3057\u3066\u3082\u3089\u3048\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u6025\u3044\u3067\u3044\u308b\u65b9\u306f\u3001\u81ea\u5206\u306b\u3042\u3063\u305f\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u89e3\u8aac\u3092\u8aad\u3080\u3082\u3088\u3057\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u5168\u822c\u3092\u5b66\u3073\u305f\u3044\u5834\u5408\u306f\u6700\u521d\u304b\u3089\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u306e\u89e3\u8aac\u3092\u8aad\u3080\u3082\u3088\u3057\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3069\u306e\u30b1\u30fc\u30b9\u306e\u89e3\u8aac\u3092\u898b\u308c\u3070\u826f\u3044\u304b\u3092\u5224\u65ad\u3059\u308b\u6750\u6599\u3068\u3057\u3066\u4f1a\u793e\u306e\u72b6\u6cc1\u5225\u306b\u4e00\u89a7\u3067\u304a\u793a\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 168px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 47.8077%; height: 24px; text-align: center;\">\u7533\u544a\u5bfe\u8c61\u306e\u4f1a\u793e\u306e\u72b6\u6cc1<\/th>\n<th style=\"width: 52.1923%; height: 24px; text-align: center;\">\u53c2\u7167\u3059\u308b\u89e3\u8aac<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 47.8077%; height: 24px; text-align: center;\">\u8a2d\u7acb\u521d\u5e74\u5ea6\u8d64\u5b57<\/td>\n<td style=\"width: 52.1923%; height: 24px; text-align: center;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-1\">\u30b1\u30fc\u30b9\uff11<\/a><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 47.8077%; height: 24px; text-align: center;\">\u8a2d\u7acb\u521d\u5e74\u5ea6\u9ed2\u5b57<\/td>\n<td style=\"width: 52.1923%; height: 24px; text-align: center;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-22\">\u30b1\u30fc\u30b9\uff12<\/a><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 47.8077%; height: 24px; text-align: center;\">\u8a2d\u7acb\uff12\u5e74\u76ee\u4ee5\u964d\u8d64\u5b57\uff08\u9084\u4ed8\u306a\u3057\uff09<\/td>\n<td style=\"width: 52.1923%; height: 24px; text-align: center;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-3_2\">\u30b1\u30fc\u30b9\uff13<\/a><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 47.8077%; height: 24px; text-align: center;\">\u8a2d\u7acb\uff12\u5e74\u76ee\u4ee5\u964d\u8d64\u5b57\uff08\u9084\u4ed8\u3042\u308a\uff09<\/td>\n<td style=\"width: 52.1923%; height: 24px; text-align: center;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-3_2\">\u30b1\u30fc\u30b9\uff13<\/a><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 47.8077%; height: 24px; text-align: center;\">\u8a2d\u7acb\uff12\u5e74\u76ee\u4ee5\u964d\u9ed2\u5b57\uff08\u4e2d\u9593\u7533\u544a\u306a\u3057\uff09<\/td>\n<td style=\"width: 52.1923%; height: 24px; text-align: center;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-22\">\u30b1\u30fc\u30b9\uff12<\/a><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 47.8077%; height: 24px; text-align: center;\">\u8a2d\u7acb\uff12\u5e74\u76ee\u4ee5\u964d\u9ed2\u5b57\uff08\u4e2d\u9593\u7533\u544a\u3042\u308a\uff09<\/td>\n<td style=\"width: 52.1923%; height: 24px; text-align: center;\">\n<p style=\"text-align: left;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-22\">\u30b1\u30fc\u30b9\uff12<\/a>\u3092\u4e2d\u5fc3\u306b\u3001<a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-3_2\">\u30b1\u30fc\u30b9\uff13<\/a>\u3067\u4e2d\u9593\u7533\u544a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u51e6\u7406\uff08\u5225\u8868\uff15(1)\u30fb\u5225\u8868\uff15(2)\uff09\u3092\u53c2\u7167<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3055\u3089\u306b\u7d30\u304b\u3044\u30b1\u30fc\u30b9\u3054\u3068\u306e\u7533\u544a\u5185\u5bb9\u306e\u7279\u5fb4\u3092\u793a\u3057\u3066\u304a\u304d\u307e\u3059\u306e\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u6301\u3063\u3066\u3044\u308b\u65b9\u306b\u306f\u3001\u3069\u306e\u30b1\u30fc\u30b9\u306e\u89e3\u8aac\u304c\u81ea\u793e\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u53c2\u8003\u306b\u3057\u3066\u3082\u3089\u3048\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 192px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; text-align: center; height: 24px;\">\u7533\u544a\u306e\u7279\u5fb4<\/th>\n<th style=\"width: 25%; text-align: center; height: 24px;\"><span style=\"color: #0000ff;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-1\" style=\"color: #0000ff;\">\u30b1\u30fc\u30b9\uff11<\/a><\/span><\/th>\n<th style=\"width: 25%; text-align: center; height: 24px;\"><span style=\"color: #0000ff;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-22\" style=\"color: #0000ff;\">\u30b1\u30fc\u30b9\uff12<\/a><\/span><\/th>\n<th style=\"width: 25%; text-align: center; height: 24px;\"><span style=\"color: #0000ff;\"><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-coporate-tax-returns#2-3_2\" style=\"color: #0000ff;\">\u30b1\u30fc\u30b9\uff13<\/a><\/span><\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u6240\u5f97\u306e\u72b6\u6cc1<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u6240\u5f97\u306a\u3057\uff08\u6b20\u640d\uff09<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u6240\u5f97\u3042\u308a<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u6240\u5f97\u306a\u3057\uff08\u6b20\u640d\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u984d<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\"><span style=\"color: #ff6600;\">\u3042\u308a<\/span><\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u7a0e\u91d1\u306e\u9084\u4ed8<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\"><span style=\"color: #ff6600;\">\u3042\u308a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u4e2d\u9593\u7533\u544a<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\"><span style=\"color: #ff6600;\">\u3042\u308a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\"><span style=\"color: #ff6600;\">\u3042\u308a<\/span><\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u3057<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\"><span style=\"color: #ff6600;\">\u3042\u308a<\/span><\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\"><span style=\"color: #ff6600;\">\u3042\u308a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u308c\u3067\u306f\u3053\u3053\u304b\u3089\u306f\u3010\u30b1\u30fc\u30b9\uff11\u3011\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u8d64\u5b57\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u304b\u3089\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>2-1\u3010\u30b1\u30fc\u30b9\uff11\u3011\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u301c\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u8d64\u5b57\u7de8\u301c<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u6210\u308a\u3057\u305f\u5834\u5408\u3067\u306a\u3044\u9650\u308a\u3001\u8a2d\u7acb\uff11\u671f\u76ee\u306f\u8d64\u5b57\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u591a\u304f\u306e\u6cd5\u4eba\u304c\u901a\u308b\u9053\u3068\u3044\u3048\u308b\u8a2d\u7acb\u521d\u5e74\u5ea6\u304c\u8d64\u5b57\u3067\u3042\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u304b\u3089\u89e3\u8aac\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3082\u5148\u307b\u3069\u306e\u5177\u4f53\u4f8b\u3092\u4f7f\u3063\u3066\u5b9f\u969b\u306b\u5225\u8868\u3092\u624b\u9806\u306b\u3057\u305f\u304c\u3063\u3066\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25.7757%;\">\u6cd5\u4eba\u540d<\/th>\n<td style=\"width: 74.2243%;\">\u682a\u5f0f\u4f1a\u793e\u6e05\u6d32\u8208\u7523<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%;\">\u9752\u8272\u767d\u8272<\/th>\n<td style=\"width: 74.2243%;\">\u9752\u8272\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%;\">\u7b2c\u4f55\u671f\u304b<\/th>\n<td style=\"width: 74.2243%;\">\u7b2c\uff11\u671f\uff08\u8a2d\u7acb\u521d\u5e74\u5ea6 2021.4.5\u306b\u8a2d\u7acb\uff0f\u4ee4\u548c\uff14\u5e743\u6708\u6c7a\u7b97\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%;\">\u8cc7\u7523\u306e\u4fdd\u6709\u72b6\u6cc1<\/th>\n<td style=\"width: 74.2243%;\">\u56fa\u5b9a\u8cc7\u7523\u306f\u306a\u304f\u3001\u7e70\u5ef6\u8cc7\u7523\u306e\u5275\u7acb\u8cbb(300,000\u5186\uff09\u306e\u307f\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%;\">\u5229\u76ca\u306e\u72b6\u6cc1<\/th>\n<td style=\"width: 74.2243%;\">1,000,000\u5186\u306e\u8d64\u5b57<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%;\">\u305d\u306e\u4ed6\u306e\u7279\u5fb4<\/th>\n<td style=\"width: 74.2243%;\">\n<ul>\n<li>\u7a0e\u984d\u63a7\u9664\u306f\u9069\u7528\u3057\u306a\u3044<\/li>\n<li>\u53d7\u53d6\u914d\u5f53\u91d1\u306a\u3057<\/li>\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306a\u3057<\/li>\n<li>\u5bc4\u9644\u91d1\u306a\u3057<\/li>\n<li>\u4ea4\u969b\u8cbb\u306e\u652f\u51fa\u3042\u308a\uff08200,000\u5186\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7757%;\">\u682a\u4e3b\u306e\u72b6\u6cc1<\/th>\n<td style=\"width: 74.2243%;\">\u4e00\u4eba\u793e\u9577 \u682a\u5f0f\u6570100 \u8cc7\u672c\u91d11,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u4f8b\u306e\u30b1\u30fc\u30b9\u3067\u306f1-2-2\u3067\u78ba\u8a8d\u3057\u305f\u3068\u304a\u308a\u3001\u5225\u8868\u3092\u6b21\u306e\u9806\u756a\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\u5225\u88682 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u886815 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u886816\u2479 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2475\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2474\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff17\u2474 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff11\u6b21\u8449 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff11<i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \uff08\u3010\u5730\u65b9\u7a0e\u3011\u7b2c\uff16\u53f7\u69d8\u5f0f <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\u00a0 \u7b2c20\u53f7\u69d8\u5f0f <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\u00a0 \uff09\u5225\u8868\uff15\u2475\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2474\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2462<\/div>\n<p>\u305d\u308c\u3067\u306f\u5b9f\u969b\u306b\u5225\u8868\u3092\u4e00\u3064\u4e00\u3064\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305a\u306f\u5225\u8868\uff12\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3067\u3059\u3002<\/p>\n<h4>2-1-1\u3000\u5225\u8868\uff12\uff08\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09\u3092\u66f8\u304f<\/h4>\n<div class=\"xcd-attention-2 xcd-col4 xcd-ripple\">\n<div class=\"xcd-title\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u306e\u30dd\u30a4\u30f3\u30c8<\/div>\n<div class=\"xcd-content\">\u5225\u8868\uff12\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u6cd5\u4eba\u306f\u3001\u5225\u8868\uff12\u304b\u3089\u4f5c\u6210\u3059\u308b\uff01<\/div>\n<\/div>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u3001\u4e00\u4eba\u793e\u9577\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u3053\u306e\u30b1\u30fc\u30b9\u306e\u5225\u8868\uff12\u306e\u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b\u3092\u307e\u305a\u306f\u898b\u3066\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5><span style=\"color: #333333;\">2-1-1-1\u3000\u5225\u8868\uff12\u8a18\u8f09\u4f8b<\/span><\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b2083f23da67e529a9dcee486cd1c726.jpg?resize=723%2C1054&#038;ssl=1\" alt=\"\" width=\"723\" height=\"1054\" class=\"alignnone  wp-image-272\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b2083f23da67e529a9dcee486cd1c726.jpg?w=1317&amp;ssl=1 1317w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b2083f23da67e529a9dcee486cd1c726.jpg?resize=206%2C300&amp;ssl=1 206w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b2083f23da67e529a9dcee486cd1c726.jpg?resize=702%2C1024&amp;ssl=1 702w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b2083f23da67e529a9dcee486cd1c726.jpg?resize=768%2C1120&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b2083f23da67e529a9dcee486cd1c726.jpg?resize=1054%2C1536&amp;ssl=1 1054w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/><\/p>\n<p>\u51fa\u6765\u4e0a\u304c\u308a\u306f\u3053\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3067\u304d\u305f\u3068\u3053\u308d\u3067\u3001\u3069\u306e\u3088\u3046\u306b\u66f8\u3044\u3066\u3044\u3051\u3070\u3044\u3044\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-1-1-2\u3000\u5225\u8868\uff12\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u5225\u8868\uff12\u306f\u3001\u307e\u305a\u4e0b\u534a\u5206\u306b\u4f4d\u7f6e\u3059\u308b\u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300d\u90e8\u5206\u304b\u3089\u66f8\u304d\u59cb\u3081\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff11 \u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span><strong>\u2776 \u300c\u9806\u4f4d\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\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=611%2C144&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u9806\u4f4d\u300d\" width=\"611\" height=\"144\" class=\"alignnone  wp-image-310\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><\/p>\n<p>\u300c\u682a\u5f0f\u6570\u7b49\u300d\u6b04\u306e\u65b9\u306b\u300c\uff11\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u682a\u4e3b\u304c\u300c\u7e54\u7530 \u4fe1\u96c4\u300d\u4e00\u4eba\u3057\u304b\u3044\u307e\u305b\u3093\u306e\u3067\u3001\uff11\u4f4d\u306e\u610f\u5473\u3067\u300c\uff11\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u96a3\u306e\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<br \/>\n<span class=\"f-marker-w\">\uff11\u682a\u306b\u5bfe\u3057\u3066\uff11\u500b\u306e\u8b70\u6c7a\u6a29\u304c\u539f\u5247<\/span>\u306a\u306e\u3067\u3001\u8b70\u6c7a\u6a29\u304c\u884c\u4f7f\u3067\u304d\u306a\u3044\u306a\u3069\u306e\u7a2e\u985e\u682a\u5f0f\u304c\u306a\u3044\u9650\u308a\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u308a\u3001\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u306a\u306e\u3067\u3001\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u2777 \u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\uff08\u793e\u54e1\uff09\u53ca\u3073\u540c\u65cf\u95a2\u4fc2\u8005\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\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=602%2C142&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u4f4f\u6240\u300d\" width=\"602\" height=\"142\" class=\"alignnone  wp-image-311\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><\/p>\n<ul>\n<li>\u300c\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u300d\u6b04\u306b\u682a\u4e3b\u306e\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<li>\u300c\u6c0f\u540d\u53c8\u306f\u6cd5\u4eba\u540d\u300d\u6b04\u306b\u682a\u4e3b\u306e\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u2778\u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u7d9a\u67c4\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\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=611%2C144&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u7d9a\u67c4\u300d\" width=\"611\" height=\"144\" class=\"alignnone  wp-image-312\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><\/p>\n<p>\u00a0\u682a\u4e3b\u304c\u4e00\u4eba\u306a\u306e\u3067\u3001\u300c\u672c\u4eba\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2779\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u7b49 19\u301c22\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\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=615%2C145&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u682a\u5f0f\u6570\u300d\" width=\"615\" height=\"145\" class=\"alignnone  wp-image-313\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 615px) 100vw, 615px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u306f\u682a\u4e3b\u304c\u500b\u4eba\u306a\u306e\u3067\u3001\u300c\u88ab\u652f\u914d\u4f1a\u793e\u3067\u306a\u3044<strong>\u6cd5\u4eba\u682a\u4e3b<\/strong>\u7b49\u300d\u306b\u306f\u5165\u3089\u305a\u3001\u300c\u305d\u306e\u4ed6\u306e\u682a\u4e3b\u7b49\u300d\u306e\u65b9\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u300d\u6b04\u306f\u3001\u4eca\u56de\u306e\u4f8b\u306f<span class=\"f-marker-w\">\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067\u682a\u5f0f\u6570\u3092\u8a18\u8f09<\/span>\u3057\u307e\u3059\u3002<span class=\"f-marker-w\">\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u51fa\u8cc7\u306e\u91d1\u984d\u3092\u8a18\u8f09<\/span>\u3057\u307e\u3059\u3002<\/li>\n<li>\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306f\u3001\u300c\u9806\u4f4d\u300d\u6b04\u540c\u69d8<span class=\"f-marker-w\">\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff12 \u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u6b21\u306b\u5225\u8868\uff12\u306e\u5de6\u4e0a\u306e\u90e8\u5206\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776\u300c\u671f\u672b\u73fe\u5728\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u984d 1\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\/10\/b31b08347478fe2191679b28023d4adf.png?resize=442%2C162&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u682a\u5f0f\u7dcf\u6570\u300d\" width=\"442\" height=\"162\" class=\"alignnone  wp-image-302\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b31b08347478fe2191679b28023d4adf.png?w=658&amp;ssl=1 658w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b31b08347478fe2191679b28023d4adf.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 442px) 100vw, 442px\" \/><\/p>\n<p>\uff11\u6b04\u306b\u306f\u3001\u6c7a\u7b97\u671f\u672b\u73fe\u5728\u306e\u767a\u884c\u6e08\u307f\u682a\u5f0f\u7dcf\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7e54\u7530\u4fe1\u96c4\u304c100\u682a\u304c\u3059\u3079\u3066\u306a\u306e\u3067\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u51fa\u8cc7\u306e\u91d1\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2777\u300c(19)\u3068(21)\u306e\u4e0a\u4f4d\uff13\u9806\u4f4d\u306e\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d 2\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\/10\/6d161db32dc8eb85be3fe75553586819.png?resize=442%2C162&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u4e0a\u4f4d\uff13\u4f4d\u306e\u682a\u5f0f\u6570\u300d\" width=\"442\" height=\"162\" class=\"alignnone  wp-image-303\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d161db32dc8eb85be3fe75553586819.png?w=619&amp;ssl=1 619w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d161db32dc8eb85be3fe75553586819.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 442px) 100vw, 442px\" \/><\/p>\n<p>\u3059\u3067\u306b\u8a18\u8f09\u3057\u305f\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u7b49\u300d\u306e(19)\u6b04\u3068(21)\u6b04\u306b\u8a18\u8f09\u3057\u305f\u6570\u5b57\u3092\u5168\u3066\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f(21)\u6b04\u306b100\u306e\u307f\u306a\u306e\u3067(2)\u6b04\u306b\u306f\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001(19)\u6b04\u3068(21)\u6b04\u306b\u8a18\u8f09\u3057\u305f\u51fa\u8cc7\u306e\u91d1\u984d\u306e\u5408\u8a08\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2778\u300c\u682a\u5f0f\u6570\u7b49\u306b\u3088\u308b\u5224\u5b9a 3\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\/10\/665bcf64c925da2238a345303fb73dab.png?resize=417%2C153&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u682a\u5f0f\u6570\u306b\u3088\u308b\u5224\u5b9a\u300d\" width=\"417\" height=\"153\" class=\"alignnone  wp-image-304\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/665bcf64c925da2238a345303fb73dab.png?w=581&amp;ssl=1 581w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/665bcf64c925da2238a345303fb73dab.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 417px) 100vw, 417px\" \/><\/p>\n<p>\uff08\uff12\u6b04 \u00f7 \uff11\u6b04\uff09 \u00d7 100\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f ( 100[\uff12\u6b04] \u00f7 100[\uff11\u6b04] ) \u00d7 100 = 100% \u3068\u306a\u308b\u306e\u3067\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u2779<strong>\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5272\u5408 10\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\/10\/1c7e6849b4f06fec74e4efa95792785d.png?resize=351%2C408&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5272\u5408\u300d\" width=\"351\" height=\"408\" class=\"alignnone  wp-image-305\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c7e6849b4f06fec74e4efa95792785d.png?w=542&amp;ssl=1 542w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c7e6849b4f06fec74e4efa95792785d.png?resize=258%2C300&amp;ssl=1 258w\" sizes=\"(max-width: 351px) 100vw, 351px\" \/><\/p>\n<p>3\u6b04\u3001\uff16\u6b04\u53c8\u306f\uff19\u6b04\u306e\u3046\u3061\u6700\u3082\u9ad8\u3044\u5272\u5408\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f3\u6b04\u306b\u3057\u304b\u5024\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u30013\u6b04\u306e\u5024\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u7a7a\u6b04\u306b\u306a\u3063\u3066\u3044\u308b\uff14\u301c\uff19\u6b04\u306e\u88dc\u8db3\u89e3\u8aac<\/p>\n<p>(4)\u301c(6)\u6b04\u306f\u3001(20)\u3068(21)\u306e\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306b\u5024\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f(20)\u3068(21)\u306e\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u3061\u3089\u306e\u6b04\u3082\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>(7)\u301c(9)\u6b04\u306f\u3001\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u793e\u54e1\u306e\u6570\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eee\u306b\u4eca\u56de\u306e\u4f8b\u304c\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u793e\u54e1\u304c\uff11\u4eba\u306a\u306e\u3067\u3001(7)\u3068(8)\u6b04\u306b\u306f\u300c\uff11\u300d\u304c\u5165\u308a(9)\u6b04\u306f(1\/1)\u00d7100=100\u3068\u306a\u308a\u3001\u300c100\u300d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u98063<\/span><\/strong><\/span><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\"> \u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a 11\u301c17\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u7d9a\u3044\u3066\u5225\u8868\uff12\u306e\u53f3\u4e0a\u306e\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u6b04\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\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=558%2C540&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u306e\u66f8\u304d\u65b9\" width=\"558\" height=\"540\" class=\"alignnone  wp-image-282\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?w=770&amp;ssl=1 770w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=300%2C290&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=768%2C743&amp;ssl=1 768w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/><\/p>\n<p>\u3053\u306e\u6b04\u306f\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u3092\u3057\u306a\u304f\u3066\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u306f\u3001\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306b\u4f7f\u308f\u308c\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u5224\u5b9a\u81ea\u4f53\u5fc5\u8981\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001<span style=\"font-size: 12pt;\"><span class=\"f-marker-p\"><span class=\"f-marker-p\">\u3053\u306e\u8a18\u4e8b\u3067\u300c\u4e2d\u5c0f\u4f01\u696d\u300d\u3068\u3044\u3046\u8868\u73fe\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u8cc7\u672c\u91d1\uff08\u51fa\u8cc7\u91d1\uff09\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c5\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\u306e100\uff05\u5b50\u6cd5\u4eba\u3068\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u203b2\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u3092\u9664\u304f\uff09\u3092\u6307\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\u3002<\/span><\/span><\/span><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u8cc7\u672c\u91d1\u304c100\u4e07\u5186\u306e\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067\u3001\u8a18\u8f09\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff14<\/span><\/strong><\/span><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\"> \u300c\u5224\u5b9a\u7d50\u679c 18\u300d\u6b04\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u6700\u5f8c\u306b\u300c\u5224\u5b9a\u7d50\u679c\u300d\u6b04\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\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=587%2C112&#038;ssl=1\" alt=\"\u5225\u8868\uff12\u5224\u5b9a\u7d50\u679c\u306e\u66f8\u304d\u65b9\" width=\"587\" height=\"112\" class=\"alignnone  wp-image-284\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?w=650&amp;ssl=1 650w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=300%2C57&amp;ssl=1 300w\" sizes=\"(max-width: 587px) 100vw, 587px\" \/><\/p>\n<p>\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306f\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u25cb\u3092\u3064\u3051\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u6b8b\u308b\u306f\u540c\u65cf\u4f1a\u793e\u304b\u975e\u540c\u65cf\u4f1a\u793e\u306e\u3044\u305a\u308c\u306b\u306a\u308b\u304b\u306e\u5224\u5b9a\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a<\/p>\n<p>\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u304c <strong>50\uff05\u8d85<\/strong> \u2026\u2026<strong>\u540c\u65cf\u4f1a\u793e<\/strong><br \/>\n\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u304c 50\uff05\u4ee5\u4e0b \u2026\u2026\u975e\u540c\u65cf\u4f1a\u793e<\/p>\n<\/div>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u6b04\u306f100%\u306a\u306e\u3067\u3001\u300c\u540c\u65cf\u4f1a\u793e\u300d\u306b\u25ef\u3092\u3064\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff12\u306f\u5b8c\u6210\u3067\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u5225\u8868\uff12\u3092\u7c21\u5358\u306b\u4f5c\u6210\u3067\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u5225\u8868\uff12\u306f\u7fcc\u5e74\u5ea6\u306f\u4f5c\u6210\u304c\u5727\u5012\u7684\u306b\u697d\u306b\u306a\u308b\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff12\u306f\u4e00\u5ea6\u4f5c\u6210\u3059\u308c\u3070\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306b\u682a\u4e3b\u306b\u5909\u5316\u304c\u306a\u3051\u308c\u3070\u6bce\u5e74\u540c\u3058\u5185\u5bb9\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6628\u5e74\u5ea6\u4f5c\u6210\u3057\u305f\u5225\u8868\uff12\u3092\u5199\u305b\u3070\u3044\u3044\u306e\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u682a\u4e3b\u304c\u4e00\u4eba\u3068\u3044\u3046\u5358\u7d14\u3060\u3063\u305f\u306e\u3067\u3001\u5225\u8868\uff12\u306e\u4f5c\u6210\u4f8b\u3068\u3057\u3066\u306f\u6700\u3082\u7c21\u5358\u306a\u90e8\u985e\u306b\u5165\u308a\u307e\u3059\u3002<br \/>\n\u682a\u4e3b\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u3084\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u30b1\u30fc\u30b9\u7b49\u5225\u8868\uff12\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"pM7FYqg6DY\"><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; visibility: hidden;\" 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=THWLkTq9i0#?secret=pM7FYqg6DY\" data-secret=\"pM7FYqg6DY\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u307e\u305f\u5225\u8868\uff12\u306e\u8a18\u8f09\u306e\u624b\u5f15\u304d\u3092\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u672c\u5bb6\u306e\u66f8\u304d\u65b9\u3092\u53c2\u7167\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u30ea\u30f3\u30af\u304b\u3089\u3069\u3046\u305e\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2020\/pdf\/03-02.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u8868\u4e8c \u300c\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/a><\/p>\n<h4>2-1-2\u3000\u5225\u886815\uff08\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09\u3092\u66f8\u304f<\/h4>\n<p>\u7d9a\u3044\u3066\u306f\u5225\u886815\u306e\u66f8\u304d\u65b9\u3067\u3059\u3002<br \/>\n\u5225\u886815\u306f\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u306e\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u306b\u4f5c\u6210\u304c\u5fc5\u8981\u306b\u306a\u308b\u66f8\u985e\u3067\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4ea4\u969b\u8cbb\u3092200,000\u5186\u8a08\u4e0a\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5225\u886815\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u5225\u886815\u306e\u8a18\u8f09\u4f8b\u3092\u5148\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h5>2-1-2-1\u3000\u5225\u886815\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/69c9ee725f99fa84a4b9e73ffcb09550.jpg?resize=788%2C1185&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u8a18\u8f09\u4f8b\" width=\"788\" height=\"1185\" class=\"alignnone  wp-image-445\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/69c9ee725f99fa84a4b9e73ffcb09550.jpg?w=1277&amp;ssl=1 1277w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/69c9ee725f99fa84a4b9e73ffcb09550.jpg?resize=200%2C300&amp;ssl=1 200w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/69c9ee725f99fa84a4b9e73ffcb09550.jpg?resize=681%2C1024&amp;ssl=1 681w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/69c9ee725f99fa84a4b9e73ffcb09550.jpg?resize=768%2C1155&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/69c9ee725f99fa84a4b9e73ffcb09550.jpg?resize=1022%2C1536&amp;ssl=1 1022w\" sizes=\"(max-width: 788px) 100vw, 788px\" \/><\/p>\n<h5>2-1-2-2\u3000\u5225\u886815\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-w\">\u624b\u9806\uff11 \u300c\u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300d\u306e\u66f8\u304d\u65b9<\/span><\/strong><\/span><\/p>\n<p>\u5225\u8868\uff11\uff15\u306f\u307e\u305a\u300c\u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300d\uff08\u300c\u79d1\u76ee\u300d+\uff16\u301c\uff19\uff09\u6b04\u304b\u3089\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u300c\u79d1\u76ee\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\/10\/c0284f1a4e1efd196154f618e4c2dd3e.png?resize=660%2C164&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300c\u79d1\u76ee\u300d\" width=\"660\" height=\"164\" class=\"alignnone  wp-image-315\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0284f1a4e1efd196154f618e4c2dd3e.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0284f1a4e1efd196154f618e4c2dd3e.png?resize=300%2C75&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0284f1a4e1efd196154f618e4c2dd3e.png?resize=768%2C191&amp;ssl=1 768w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><\/p>\n<p>\u3053\u306e\u6b04\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306b\u4f55\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u7d4c\u7406\u3057\u305f\u304b\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u306b\u8a73\u3057\u304f\u306a\u3044\u65b9\u306f\u3001\u4ea4\u969b\u8cbb\u3092\u4ea4\u969b\u8cbb\u4ee5\u5916\u306e\u79d1\u76ee\u3067\u7d4c\u7406\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u306e\uff1f\uff1f\u306a\u3069\u306a\u3069\u300c\uff1f\uff1f\u300d\u3068\u601d\u3046\u3053\u3068\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057<\/p>\n<div class=\"attention a-2\">\u5b9f\u52d9\u3067\u306f\u3001\u5927\u591a\u6570\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u60a9\u3080\u5fc5\u8981\u306a\u304f\u300c\u79d1\u76ee\u300d\u6b04\u306f\u300c\u4ea4\u969b\u8cbb\u300d\u3068\u3060\u3051\u8a18\u8f09\u3059\u308b\u3067\u5927\u4e08\u592b\u3067\u3059\u3002\uff08\u5b9f\u969b\u306f\u5225\u886815\u306b\u306f\u4e88\u3081\u300c\u4ea4\u969b\u8cbb\u300d\u3068\u6700\u521d\u306e\u884c\u306b\u5370\u5b57\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u4f55\u3082\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09<\/div>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u304c800\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u8d85\u3048\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u640d\u91d1\uff08\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u7d4c\u8cbb\uff09\u306b\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u6c7a\u307e\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u66f8\u304f\u969b\u306b\u300c\u640d\u91d1\u300d\u3084\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u983b\u51fa\u3057\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u4e00\u8aad\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/japanex.jp\/book\/?p=373\" 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\/720f5c7b9ae346b592f3230ae468c50a1fef0fe31c51f188f2a820aca1543888.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u640d\u91d1\u306e\u610f\u5473\u3068\u306f\uff1f\u640d\u91d1\u4e0d\u7b97\u5165\u3060\u3051\u6ce8\u610f\u3059\u308c\u3070\u5b9f\u52d9\u306f\u307b\u307cOK\u3010\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb\u304c\u56f3\u89e3\u89e3\u8aac\u3011<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=373\">https:\/\/japanex.jp\/book\/?p=373<\/div><div class=\"lkc-excerpt\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u72ec\u7279\u306e\u7528\u8a9e\u306b\u300c\u640d\u91d1\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u306a\u305c\u91cd\u8981\u304b\u3068\u3044\u3046\u3068\u6cd5\u4eba\u7a0e\u6cd5\u306b\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u5b9f\u52d9\u3067\u6700\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u3082\u640d\u91d1\u4e0d\u7b97\u5165\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u4e0a\u3067\u4e0d\u53ef\u6b20\u306a\u77e5\u8b58\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u3092\u3053\u306e\u8a18\u4e8b\u3067\u30de\u30b9\u30bf\u30fc\u3057\u307e\u3057\u3087\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<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u3068\u306f\u4f55\u304b\u304c\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u3001\u4ea4\u969b\u8cbb\u306e\u652f\u51fa\u304c800\u4e07\u5186\u306b\u8feb\u308b\u3088\u3046\u306a\u72b6\u6cc1\u306e\u307f\u3067\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u4e2d\u5c0f\u4f01\u696d\u306f\u6c7a\u3057\u3066\u591a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u4ea4\u969b\u8cbb\u306e\u652f\u51fa\u304c600\u4e07\u5186\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u306b\u3064\u3044\u3066\u8a73\u7d30\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u6cd5\u4eba\u306f\u793e\u4f1a\u901a\u5ff5\u4e0a\u306e\u4ea4\u969b\u8cbb\u3068\u6349\u3048\u3066\u5b9f\u52d9\u4e0a\u306f\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\uff08\u4ea4\u969b\u8cbb\u3067\u3042\u308d\u3046\u3068\u798f\u5229\u539a\u751f\u8cbb\u3067\u3042\u308d\u3046\u3068\u3069\u3061\u3089\u3082\u640d\u91d1\u306b\u306a\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306a\u3044\u306e\u3067\uff09<\/p>\n<div class=\"attention a-2\">\n<p>\u53c2\u8003\u307e\u3067\u306b\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u306f\u6cd5\u5f8b\u3067\u306f\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u4ea4\u969b\u8cbb\u3001\u63a5\u5f85\u8cbb\u3001\u6a5f\u5bc6\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3067\u3001\u6cd5\u4eba\u304c\u3001\u305d\u306e\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u7b49\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u6170\u5b89\u3001\u8d08\u7b54\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u884c\u70ba\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e<\/p>\n<p><a rel=\"noopener\" href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=332AC0000000026#3365\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c61\u6761\u306e\uff14\u2463<\/a><\/p>\n<\/blockquote>\n<p>\u3069\u306e\u3088\u3046\u306a\u652f\u51fa\u304c\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u306b\u306a\u308b\u304b\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u304c\u6b21\u306e\u30ea\u30f3\u30af\u5148\u306e\u30da\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><a rel=\"noopener\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\uff08\u53c2\u8003\uff09\u4ea4\u969b\u8cbb\u306e\u7bc4\u56f2\uff08\u56fd\u7a0e\u5e81HP\uff09<\/a><\/p>\n<\/div>\n<p><strong>\u2777 \u300c\u652f\u51fa\u984d 6\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\/10\/8c92c798fd5d3c544733384717bd8398.png?resize=725%2C180&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300c\u652f\u51fa\u984d\u300d\" width=\"725\" height=\"180\" class=\"alignnone  wp-image-316\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8c92c798fd5d3c544733384717bd8398.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8c92c798fd5d3c544733384717bd8398.png?resize=300%2C75&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8c92c798fd5d3c544733384717bd8398.png?resize=768%2C191&amp;ssl=1 768w\" sizes=\"(max-width: 725px) 100vw, 725px\" \/><\/p>\n<p>\u52d8\u5b9a\u79d1\u76ee\u300c\u4ea4\u969b\u8cbb\uff08\u63a5\u5f85\u4ea4\u969b\u8cbb\uff09\u300d\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u5408\u8a08\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u4f8b\u3067\u306f200,000\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2778\u300c\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u8cbb\u7528\u306e\u984d \uff17\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\/10\/94b2e008dc3e1becb3995e0aaa0bd5df.png?resize=721%2C179&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300c\u63a7\u9664\u3055\u308c\u308b\u984d\u300d\" width=\"721\" height=\"179\" class=\"alignnone  wp-image-317\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/94b2e008dc3e1becb3995e0aaa0bd5df.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/94b2e008dc3e1becb3995e0aaa0bd5df.png?resize=300%2C75&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/94b2e008dc3e1becb3995e0aaa0bd5df.png?resize=768%2C191&amp;ssl=1 768w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/p>\n<p>\u4ea4\u969b\u8cbb\u3067\u7d4c\u7406\u3057\u305f\u304c\u3001\u305d\u306e\u4e2d\u306b\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u3067\u306a\u3044\u5185\u5bb9\u306e\u652f\u51fa\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u305d\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u5148\u306b\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u4ea4\u969b\u8cbb\u3068\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3068\u7a0e\u52d9\u4e0a\u306e\u4ea4\u969b\u8cbb\u306e\u91d1\u984d\u3092\u533a\u5225\u3059\u308b\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3053\u3053\u306f\u7a7a\u6b04\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u2779\u300c\u5dee\u5f15\u4ea4\u969b\u8cbb\u7b49\u306e\u984d \uff18\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\/10\/153d84785d8064801ee52a9dc56e753f.png?resize=721%2C179&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300c\u5dee\u5f15\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u300d\" width=\"721\" height=\"179\" class=\"alignnone  wp-image-318\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/153d84785d8064801ee52a9dc56e753f.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/153d84785d8064801ee52a9dc56e753f.png?resize=300%2C75&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/153d84785d8064801ee52a9dc56e753f.png?resize=768%2C191&amp;ssl=1 768w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/p>\n<p>[ \uff16\u6b04 \u30fc\uff17\u6b04 ]\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4f8b\u3067\u306f200,000 &#8211; 0 = 200,000\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u277a\u300c\u247b\u306e\u3046\u3061\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u984d \uff19\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\/10\/8484965d70409ec6a3100962f3a03f17.png?resize=721%2C179&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300c\u98f2\u98df\u8cbb\u300d\" width=\"721\" height=\"179\" class=\"alignnone  wp-image-319\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8484965d70409ec6a3100962f3a03f17.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8484965d70409ec6a3100962f3a03f17.png?resize=300%2C75&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8484965d70409ec6a3100962f3a03f17.png?resize=768%2C191&amp;ssl=1 768w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/p>\n<p>\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\uff10\u3068\u8a18\u8f09\u3057\u3066OK\u3067\u3059\u3002<br \/>\n<span><span class=\"f-marker-w\">\u4ea4\u969b\u8cbb\u306b\u8a72\u5f53\u3059\u308b\u98f2\u98df\u8cbb\u7528\u3060\u3051\u30671,600\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u984d\u3092\u8a18\u8f09\u3059\u308b\u3068\u7a0e\u91d1\u304c\u7279\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u3088\u3046\u306a\u4e2d\u5c0f\u4f01\u696d\u306f\u305f\u3044\u3078\u3093\u7a00\u3067\u3057\u3087\u3046\u3002<br \/>\n<\/span><\/span>\u3057\u305f\u304c\u3063\u3066\u3053\u306e\u6b04\u306f\u98f2\u98df\u8cbb\u7528\u306e\u4ea4\u969b\u8cbb\u304c1,600\u4e07\u5186\u3092\u8d85\u3048\u308b\u30b1\u30fc\u30b9\u306e\u307f\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u96c6\u8a08\u3057\u3066\u3082\u6642\u9593\u306e\u7121\u99c4\u306b\u306a\u308b\u3060\u3051\u306a\u306e\u30670\u3068\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u5225\u886815\u306e\u4e00\u756a\u4e0b\u306e\u5408\u8a08\u6b04\u3092\u8a18\u5165\u3057\u3066\u300c\u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300d\u306f\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u5225\u886815\u306e\u4e0a\u6bb5\u90e8\u5206\u306e\u8a08\u7b97\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-w\">\u624b\u98062 \u300c\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u8a08\u7b97\u90e8\u5206\u300d\u306e\u66f8\u304d\u65b9<\/span><\/strong><\/span><\/p>\n<p><strong>\u2776 \u300c\u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d 1\u300d\u6b04<\/strong><\/p>\n<p>\u5225\u886815\u306e\u6700\u4e0b\u90e8\u306e\u300c\u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300d\u306e\u300c\u5dee\u5f15\u4ea4\u969b\u8cbb\u7b49\u306e\u984d 8\u300d\u306e\u300c\u8a08\u300d\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u300c\u5dee\u5f15\u4ea4\u969b\u8cbb\u7b49\u306e\u984d 8\u300d\u306e\u300c\u8a08\u300d\u6b04\u306b\u306f200,000\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001200,000\u3068\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\/10\/7183afddc42aa000aee987850b88d42a.png?resize=726%2C201&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d 1\" width=\"726\" height=\"201\" class=\"alignnone  wp-image-321\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7183afddc42aa000aee987850b88d42a.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7183afddc42aa000aee987850b88d42a.png?resize=300%2C83&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7183afddc42aa000aee987850b88d42a.png?resize=768%2C213&amp;ssl=1 768w\" sizes=\"(max-width: 726px) 100vw, 726px\" \/><\/p>\n<p style=\"text-align: left;\">\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<i class=\"wp-svg-arrow-up arrow-up\"><\/i><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e9020da5b23b0703d6619f6dab332d5b-1.png?resize=624%2C256&#038;ssl=1\" alt=\"\" width=\"624\" height=\"256\" class=\"alignnone  wp-image-324\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e9020da5b23b0703d6619f6dab332d5b-1.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e9020da5b23b0703d6619f6dab332d5b-1.png?resize=300%2C123&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e9020da5b23b0703d6619f6dab332d5b-1.png?resize=768%2C315&amp;ssl=1 768w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/p>\n<p><strong>\u2777 \u300c\u652f\u51fa\u63a5\u5f85\u98f2\u98df\u8cbb\u640d\u91d1\u7b97\u5165\u57fa\u6e96\u984d \uff12\u300d\u6b04<\/strong><\/p>\n<p>\u5225\u886815\u306e\u6700\u4e0b\u90e8\u306e\u300c\u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u660e\u7d30\u300d\u306e\u300c\u247b\u306e\u3046\u3061\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u984d 9\u300d\u306e\u300c\u8a08\u300d\u6b04\u306b50\/100\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u524d\u8ff0\u306e\u3068\u304a\u308a\u307b\u3068\u3093\u3069\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u300c\u247b\u306e\u3046\u3061\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u984d 9\u300d\u6b04\u306f\uff10\u306a\u306e\u3067\u3001\u4eca\u56de\u306e\u4f8b\u3067\u30820\u3068\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\/10\/08ae59f321f04e843deb4f547a40d59b.png?resize=723%2C200&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d \uff12png\" width=\"723\" height=\"200\" class=\"alignnone  wp-image-326\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08ae59f321f04e843deb4f547a40d59b.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08ae59f321f04e843deb4f547a40d59b.png?resize=300%2C83&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08ae59f321f04e843deb4f547a40d59b.png?resize=768%2C213&amp;ssl=1 768w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/><\/p>\n<p><strong>\u2778 \u300c\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d \uff13\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\/10\/dfa9aaa96868cb7e064faeac37987830.png?resize=712%2C197&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d 3\" width=\"712\" height=\"197\" class=\"alignnone  wp-image-327\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dfa9aaa96868cb7e064faeac37987830.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dfa9aaa96868cb7e064faeac37987830.png?resize=300%2C83&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dfa9aaa96868cb7e064faeac37987830.png?resize=768%2C213&amp;ssl=1 768w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/p>\n<p>\u6b21\u306e\uff12\u3064\u306e\u5024\u3092\u6bd4\u8f03\u3057\u3066\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>1\u6b04\u306e\u91d1\u984d<\/li>\n<li>800\u4e07\u5186 \u00d7 \u203b\u5f53\u671f\u306e\u6708\u6570\/12<\/li>\n<\/ul>\n<p>\u203b\u5f53\u671f\u306e\u6708\u6570\u2026\u66a6\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3057\u3001\uff11\u6708\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\uff13\u6b04\u306b\u5165\u308b\u5024\u3092\u6574\u7406\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u300c\u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d 1\u300d\u6b04<\/th>\n<td style=\"width: 50%; text-align: right;\">200,000<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u5f53\u671f\u306e\u6708\u6570<\/th>\n<td style=\"width: 50%; text-align: right;\">2021.4.5\u301c2022.3.31\u219211\u30f6\u6708\u306825\u65e5\u219212\u30f6\u6708<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u2474\u306e\u91d1\u984d\u3068800\u4e07\u5186\u00d7\u5f53\u671f\u306e\u6708\u6570\/12\u306e\u6bd4\u8f03<\/th>\n<td style=\"width: 50%; text-align: right;\">200,000 \uff1c\u00a0 8,000,000\uff088,000,000\u00d712\/12\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u300c\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d \uff13\u300d\u6b04<\/th>\n<td style=\"width: 50%; text-align: right;\">200,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u2779 \u300c\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d \uff14\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\/10\/2b845144503a5f9315494a5a12bf3970.png?resize=719%2C199&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d 4\" width=\"719\" height=\"199\" class=\"alignnone  wp-image-330\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2b845144503a5f9315494a5a12bf3970.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2b845144503a5f9315494a5a12bf3970.png?resize=300%2C83&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2b845144503a5f9315494a5a12bf3970.png?resize=768%2C213&amp;ssl=1 768w\" sizes=\"(max-width: 719px) 100vw, 719px\" \/><\/p>\n<p>\uff12\u6b04\u3068\uff13\u6b04\u3092\u6bd4\u8f03\u3057\u3066\u591a\u3044\u91d1\u984d\u3092\uff14\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u30010\uff08\uff12\uff09\uff1c 200,000\uff08\uff13\uff09\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001200,000\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277a \u300c\u640d\u91d1\u4e0d\u7b97\u5165\u984d \uff15\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\/10\/d6dd991cb32f72f72ed67b5658888470.png?resize=723%2C200&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u886815 \u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u984d 5\" width=\"723\" height=\"200\" class=\"alignnone  wp-image-331\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d6dd991cb32f72f72ed67b5658888470.png?w=914&amp;ssl=1 914w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d6dd991cb32f72f72ed67b5658888470.png?resize=300%2C83&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d6dd991cb32f72f72ed67b5658888470.png?resize=768%2C213&amp;ssl=1 768w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/><\/p>\n<p>[ \uff11\u6b04 \u30fc \uff14\u6b04 ]\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001200,000\uff08\uff11\uff09 \u30fc 200,000\uff08\uff14\uff09 = \uff10\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff10\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u3001\u3053\u306e\u66f8\u304d\u65b9\u3067\u5225\u886815\u3092\u5b8c\u6210\u3055\u305b\u3089\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4ea4\u969b\u8cbb\u304c\u3069\u3093\u306a\u3082\u306e\u304b\u3084\u640d\u91d1\u7b97\u5165\u5236\u5ea6\u3001\u4ea4\u969b\u8cbb\u306e\u652f\u51fa\u304c800\u4e07\u5186\u306b\u8feb\u308b\u5834\u5408\u3084\u8d85\u3048\u308b\u5c40\u9762\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308b\u304b\u306a\u3069\u5225\u886815\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u7d30\u306a\u3053\u3068\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"Ht3PhWbTLI\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule15\">\u5225\u886815\u3068\u306f\uff1f\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u304b\u3089\u66f8\u304d\u65b9\u307e\u30670\u304b\u3089\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u304c\u89e3\u8aac\uff01<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u886815\u3068\u306f\uff1f\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u304b\u3089\u66f8\u304d\u65b9\u307e\u30670\u304b\u3089\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u304c\u89e3\u8aac\uff01&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule15\/embed#?secret=9YNsvilYH1#?secret=Ht3PhWbTLI\" data-secret=\"Ht3PhWbTLI\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u5225\u886815\u306e\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-15.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 \u5225\u886815 \u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7d9a\u3044\u3066\uff13\u679a\u76ee\u306e\u5225\u886816(6)\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4>2-1-3\u3000\u5225\u886816(6)\uff08<span>\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/span>\uff09\u3092\u66f8\u304f<\/h4>\n<p>\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u5834\u5408\u306f\u3001\u7e70\u5ef6\u8cc7\u7523\u3067\u3042\u308b\u5275\u7acb\u8cbb\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u5225\u886816(6)\u306e\u66f8\u304d\u65b9\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u5192\u982d\u3067\u5225\u886816(6)\u306e\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-1-3-1\u3000\u5225\u886816(6)\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d4e0fcdb0476e5acae172cd384db81f.jpg?resize=868%2C1247&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u66f8\u304d\u65b9\u3000\u5225\u886816(6)\u306e\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1247\" class=\"alignnone wp-image-1073 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d4e0fcdb0476e5acae172cd384db81f.jpg?w=1336&amp;ssl=1 1336w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d4e0fcdb0476e5acae172cd384db81f.jpg?resize=209%2C300&amp;ssl=1 209w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d4e0fcdb0476e5acae172cd384db81f.jpg?resize=713%2C1024&amp;ssl=1 713w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d4e0fcdb0476e5acae172cd384db81f.jpg?resize=768%2C1104&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/1d4e0fcdb0476e5acae172cd384db81f.jpg?resize=1069%2C1536&amp;ssl=1 1069w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<h5>2-1-3-2\u3000\u5225\u886816(6)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u5225\u886816(6)\u306e\u4e0b\u6bb5\u300c\u2161 \u4e00\u6642\u511f\u5374\u304c\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u6b04\u306f\u6b21\u306e\u4e00\u6642\u511f\u5374\u304c\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u4e00\u6642\u511f\u5374\u304c\u8a8d\u3081\u3089\u308c\u308b\uff15\u3064\u306e\u7e70\u5ef6\u8cc7\u7523<\/p>\n<ul>\n<li>\u5275\u7acb\u8cbb<\/li>\n<li>\u958b\u696d\u8cbb<\/li>\n<li>\u958b\u767a\u8cbb<\/li>\n<li>\u682a\u5f0f\u4ea4\u4ed8\u8cbb<\/li>\n<li>\u793e\u50b5\u7b49\u767a\u884c\u8cbb<\/li>\n<\/ul>\n<\/div>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5275\u7acb\u8cbb\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u300c\u2161 \u4e00\u6642\u511f\u5374\u304c\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306e\u65b9\u306b\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u306b\u5165\u308b\u524d\u306b\u3001\u5275\u7acb\u8cbb\u306b\u95a2\u3057\u3066\u306f\u8a2d\u7acb\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306a\u7bc0\u7a0e\u6cd5\u304c\u4f7f\u3048\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u5192\u982d\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3082\u3053\u306e\u4f8b\u306b\u6e96\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u7e70\u5ef6\u8cc7\u7523\u306b\u3088\u308b\u7bc0\u7a0e\u6cd5<\/p>\n<p>\u8a2d\u7acb\u521d\u5e74\u5ea6\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3001\u5275\u7acb\u8cbb\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u3066\u3001\u9ed2\u5b57\u306b\u306a\u3063\u305f\u3089\u8cbb\u7528\u306b\u3059\u308b\u306e\u304c\u6cd5\u4eba\u7a0e\u3067\u306f\u5f97<\/p><\/div>\n<p><span>\u5275\u7acb\u8cbb\u3068\u306f\u3001<\/span><strong>\u6cd5\u4eba\u306e\u8a2d\u7acb\u767b\u8a18\u307e\u3067\u306b\u6cd5\u4eba\u306e\u8a2d\u7acb\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528<\/strong><span>\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n<\/span><span>\u5177\u4f53\u7684\u306b\u306f\u5b9a\u6b3e\u4f5c\u6210\u8cbb\u7528\u3084\u5b9a\u6b3e\u8a8d\u8a3c\u8cbb\u7528\u3001\u767b\u8a18\u306b\u5fc5\u8981\u306a\u767b\u9332\u514d\u8a31\u7a0e\u3001\u8a2d\u7acb\u4e8b\u52d9\u306b\u4f7f\u7528\u3059\u308b\u4f7f\u7528\u4eba\u306e\u7d66\u4e0e\u3001\u305d\u306e\u4ed6\u6cd5\u4eba\u8a2d\u7acb\u306b\u8981\u3057\u305f\u8cbb\u7528\u304c\u8a72\u5f53\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span>\u8a2d\u7acb\u521d\u5e74\u5ea6\u306b\u306f\u3053\u308c\u3089\u306e\u652f\u51fa\u304c\u5fc5\u305a\u51fa\u3066\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u5168\u984d\u8cbb\u7528\u3068\u3057\u3066\u7d4c\u7406\u3057\u3066\u3057\u307e\u3063\u3066\u3082\u7a0e\u52d9\u4e0a\u306f\u554f\u984c\u306a\u3044\u306e\u3067\u3059\u304c\u3001<span class=\"f-marker-w\">\u8d64\u5b57\u306e\u6642\u306b\u8cbb\u7528\u3092\u591a\u304f\u51fa\u3057\u3066\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u4e00\u65e6\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u307e\u3059<\/span>\u3002<\/p>\n<p>\u8cc7\u7523\u8a08\u4e0a\u3057\u305f\u5275\u7acb\u8cbb\u3092\u8cbb\u7528\u306b\u3059\u308b\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\uff13\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u5275\u7acb\u8cbb\u306e\uff13\u3064\u306e\u8cbb\u7528\u5316\u306e\u65b9\u6cd5<\/p>\n<ul>\n<li>\uff15\u5e74\u3067\u5747\u7b49\u511f\u5374<\/li>\n<li>\u4e00\u6642\u306e\u8cbb\u7528\u3068\u3059\u308b\u5373\u6642\u511f\u5374<\/li>\n<li>\u597d\u304d\u306a\u6642\u306b\u597d\u304d\u306a\u91d1\u984d\u3092\u8cbb\u7528\u3068\u3059\u308b\u968f\u6642\u511f\u5374<\/li>\n<\/ul>\n<\/div>\n<p>\u7bc0\u7a0e\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u9ed2\u5b57\u306b\u306a\u3063\u305f\u6642\u306b\u8cbb\u7528\u306b\u3059\u308b\u65b9\u6cd5\u304c\u5f97\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001<strong>\u968f\u6642\u511f\u5374<\/strong>\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u5f53\u671f\u306f\u8d64\u5b57\u306a\u306e\u3067\u3001\u8cbb\u7528\u3068\u3057\u307e\u305b\u3093\u3002\u9ed2\u5b57\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u5275\u7acb\u8cbb\u3092\u511f\u5374\uff08\u8cbb\u7528\u5316\uff09\u3057\u3001\u5229\u76ca\u3092\u5c11\u306a\u304f\u3059\u308b\u65b9\u6cd5\u3092\u3068\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u511f\u5374\u3059\u308b\u65b9\u6cd5\u3092\u4e00\u822c\u7684\u306b\u968f\u6642\u511f\u5374\u3068\u547c\u3073\u307e\u3059\u3002\u300d<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3068\u3044\u3046\u8da3\u65e8\u304b\u3089\u305a\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u3053\u3053\u307e\u3067\u306b\u3057\u3066\u305d\u308c\u4ee5\u5916\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u5272\u611b\u3057\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u6cd5\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u7e70\u5ef6\u8cc7\u7523\u5468\u8fba\u3067\u91cd\u8981\u306a\u4e8b\u9805\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u53c2\u7167\u3057\u3066\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=796\" 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\/22716a6d4be0966e6ce6a58c6c6f65197df23e7e9a20590b0a8c36c922387cb9.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u5b9f\u52d9\u3067\u7a0e\u52d9\u4e0a\u91cd\u8981\u306a\u7e70\u5ef6\u8cc7\u7523\u306f\u5275\u7acb\u8cbb\u3001\u6a29\u5229\u91d1\u306e\uff12\u3064\u3060\u3051\uff01\u5143\u56fd\u7a0e\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=796\">https:\/\/japanex.jp\/book\/?p=796<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3002\u5b9f\u52d9\u3067\u3088\u304f\u767b\u5834\u3059\u308b\u7e70\u5ef6\u8cc7\u7523\u306f\u5275\u7acb\u8cbb\u3068\u6a29\u5229\u91d1\u3060\u3002\u5275\u7acb\u8cbb\u306f\u4f1a\u793e\u8a2d\u7acb\u524d\u306b\u652f\u51fa\u3059\u308b\u8cbb\u7528\u306a\u306e\u3067\u3001\u6cd5\u4eba\u3067\u3042\u308c\u3070\u5fc5\u305a\u652f\u51fa\u304c\u3042\u308b\u3002\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u3067\u3042\u308b\u6a29\u5229\u91d1\u306f\u4e8b\u52d9\u6240\u3092\u501f\u308a\u308b\u3068\u304d\u306b\u652f\u51fa\u3059\u308b\u306e\u3067\u983b\u51fa\u3059\u308b\u3002\u305d\u306e\u5b9a\u7fa9\u3001\u511f\u5374\u65b9\u6cd5\u3001\u7bc0\u7a0e\u7b56\u7b49\u3092\u89e3\u8aac\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>\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u4eca\u56de\u306e\u4f8b\u3092\u4f7f\u3063\u3066\u89e3\u8aac\u3092\u59cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 14pt;\"><span class=\"f-marker-g\">\u300c\u2161 \u4e00\u6642\u511f\u5374\u304c\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/span><\/span><\/strong><\/p>\n<p><strong>\u2776 \u300c\u7e70\u5ef6\u8cc7\u7523\u306e\u7a2e\u985e 23\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\/dd12bd574fd9b5fd979a15c7f6b4279d.png?resize=787%2C283&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u66f8\u304d\u65b9 \u5225\u886816(6) \u4e00\u6642\u511f\u5374\u304b\u3099\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f823\" width=\"787\" height=\"283\" class=\"alignnone wp-image-1074 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/dd12bd574fd9b5fd979a15c7f6b4279d.png?resize=1024%2C368&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/dd12bd574fd9b5fd979a15c7f6b4279d.png?resize=300%2C108&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/dd12bd574fd9b5fd979a15c7f6b4279d.png?resize=768%2C276&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/dd12bd574fd9b5fd979a15c7f6b4279d.png?w=1064&amp;ssl=1 1064w\" sizes=\"(max-width: 787px) 100vw, 787px\" \/><\/p>\n<p>\u7e70\u5ef6\u8cc7\u7523\u306e\u7a2e\u985e\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u300c\u5275\u7acb\u8cbb\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2777 \u300c\u652f\u51fa\u3057\u305f\u91d1\u984d 24\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\/a0ac7a8a6b38c6c1a288c8702c48a133.png?resize=790%2C273&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u66f8\u304d\u65b9 \u5225\u886816(6) \u4e00\u6642\u511f\u5374\u304b\u3099\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f824\" width=\"790\" height=\"273\" class=\"alignnone wp-image-1075 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/a0ac7a8a6b38c6c1a288c8702c48a133.png?resize=1024%2C354&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/a0ac7a8a6b38c6c1a288c8702c48a133.png?resize=300%2C104&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/a0ac7a8a6b38c6c1a288c8702c48a133.png?resize=768%2C265&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/a0ac7a8a6b38c6c1a288c8702c48a133.png?w=1066&amp;ssl=1 1066w\" sizes=\"(max-width: 790px) 100vw, 790px\" \/><\/p>\n<p>\u5275\u7acb\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5408\u8a08\u3067300,000\u5186\u306a\u306e\u3067\u3001\u300c300,000\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2778 \u300c\u524d\u671f\u307e\u3067\u306b\u511f\u5374\u3057\u305f\u91d1\u984d 25\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\/9379a6157308b98d302a07a94c86b0e9.png?resize=787%2C283&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u66f8\u304d\u65b9\u3000\u5225\u886816(6) \u4e00\u6642\u511f\u5374\u304b\u3099\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f825\" width=\"787\" height=\"283\" class=\"alignnone wp-image-1076 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9379a6157308b98d302a07a94c86b0e9.png?resize=1024%2C368&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9379a6157308b98d302a07a94c86b0e9.png?resize=300%2C108&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9379a6157308b98d302a07a94c86b0e9.png?resize=768%2C276&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9379a6157308b98d302a07a94c86b0e9.png?w=1064&amp;ssl=1 1064w\" sizes=\"(max-width: 787px) 100vw, 787px\" \/><\/p>\n<p>\u524d\u671f\uff08\u524d\u5e74\u5ea6\uff09\u307e\u3067\u306b\u511f\u5374\uff08\u8cbb\u7528\u5316\uff09\u3057\u305f\u91d1\u984d\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u524d\u671f\u307e\u3067\u306b\u511f\u5374\u3057\u305f\u91d1\u984d\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u7a7a\u6b04\u307e\u305f\u306f\uff10\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2779 \u300c\u5f53\u671f\u511f\u5374\u984d 26\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\/25c0e5d1d4e0039bae8069c8717a7d90.png?resize=795%2C283&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u66f8\u304d\u65b9\u3000\u5225\u886816(6) \u4e00\u6642\u511f\u5374\u304b\u3099\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f826\" width=\"795\" height=\"283\" class=\"alignnone wp-image-1077 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/25c0e5d1d4e0039bae8069c8717a7d90.png?resize=1024%2C365&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/25c0e5d1d4e0039bae8069c8717a7d90.png?resize=300%2C107&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/25c0e5d1d4e0039bae8069c8717a7d90.png?resize=768%2C274&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/25c0e5d1d4e0039bae8069c8717a7d90.png?w=1054&amp;ssl=1 1054w\" sizes=\"(max-width: 795px) 100vw, 795px\" \/><\/p>\n<p>\u5f53\u671f\uff08\u4eca\u671f\u30fb\u5f53\u4f1a\u8a08\u5e74\u5ea6\uff09\u306b\u511f\u5374\u3057\u305f\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u8d64\u5b57\u3067\u3042\u308b\u305f\u3081\u9ed2\u5b57\u307e\u3067\u7e70\u8d8a\u3059\u610f\u56f3\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u307e\u305f\u306f\uff10\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277a \u300c\u671f\u672b\u73fe\u5728\u306e\u5e33\u7c3f\u4fa1\u984d 27\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\/346c066861aab599b58fe599c2cbe666.png?resize=766%2C277&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9 \u5225\u886816(6) \u4e00\u6642\u511f\u5374\u304b\u3099\u8a8d\u3081\u3089\u308c\u308b\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f827\" width=\"766\" height=\"277\" class=\"alignnone wp-image-1078 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/346c066861aab599b58fe599c2cbe666.png?resize=1024%2C370&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/346c066861aab599b58fe599c2cbe666.png?resize=300%2C109&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/346c066861aab599b58fe599c2cbe666.png?resize=768%2C278&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/346c066861aab599b58fe599c2cbe666.png?w=1056&amp;ssl=1 1056w\" sizes=\"(max-width: 766px) 100vw, 766px\" \/><\/p>\n<p>17\u6b04\u306b\u306f\u3001\u671f\u672b\u73fe\u5728\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8868\u3067\u8a08\u7b97\u3059\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u671f\u672b\u73fe\u5728\u306e\u5e33\u7c3f\u4fa1\u984d = \u652f\u51fa\u3057\u305f\u91d1\u984d\uff0814\uff09\u30fc \u524d\u671f\u307e\u3067\u306b\u511f\u5374\u3057\u305f\u91d1\u984d\uff0815\uff09\u30fc \u5f53\u671f\u511f\u5374\u984d\uff08\uff11\uff16\uff09<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f 300,000 &#8211; 0 &#8211; 0 = 300,000\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u300c300,000\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u5225\u886816(6)\u306e\u4e0a\u6bb5\u300c\u2160 \u5747\u7b49\u511f\u5374\u3092\u884c\u3046\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306b\u79fb\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\/d10cd799faddb7ab88d245ad320cefe0.jpg?resize=863%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u66f8\u304d\u65b9 \u5225\u886816(6) \u3000\u5747\u7b49\u511f\u5374\u3092\u884c\u3046\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\" width=\"863\" height=\"1024\" class=\"alignnone wp-image-1079 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d10cd799faddb7ab88d245ad320cefe0.jpg?resize=863%2C1024&amp;ssl=1 863w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d10cd799faddb7ab88d245ad320cefe0.jpg?resize=253%2C300&amp;ssl=1 253w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d10cd799faddb7ab88d245ad320cefe0.jpg?resize=768%2C911&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/d10cd799faddb7ab88d245ad320cefe0.jpg?w=1072&amp;ssl=1 1072w\" sizes=\"(max-width: 863px) 100vw, 863px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5b9f\u306f\u3001\u3053\u306e\u6b04\u306f\u8a18\u8f09\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u3053\u306e\u6b04\u306f\u3001\u5148\u306b\u7d39\u4ecb\u3057\u305f\u4f1a\u8a08\u3067\u306f\u304a\u99b4\u67d3\u307f\u306e\uff15\u3064\u306e\u7e70\u5ef6\u8cc7\u7523\u3068\u306f\u5225\u306b\u6cd5\u4eba\u7a0e\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u305f\u7e70\u5ef6\u8cc7\u7523\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306e\u307f\u8a18\u8f09\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u6b04\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u306a\u304f\u3001\u5148\u307b\u3069\u7d39\u4ecb\u3057\u305f\u8a18\u4e8b\u300c<a href=\"https:\/\/japanex.jp\/book\/?p=796\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u3067\u7a0e\u52d9\u4e0a\u91cd\u8981\u306a\u7e70\u5ef6\u8cc7\u7523\u306f\u5275\u7acb\u8cbb\u3001\u6a29\u5229\u91d1\u306e\uff12\u3064\u3060\u3051\uff01\u5143\u56fd\u7a0e\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a>\u300d\u306b\u3042\u308b\u3068\u304a\u308a\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u6a29\u5229\u91d1\u304f\u3089\u3044\u3067\u3059\u306e\u3067\u305d\u3061\u3089\u306e\u8a18\u4e8b\u3092\u4e00\u8aad\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u3053\u3053\u3067\u306f\u91cd\u8981\u5ea6\u3092\u8003\u3048\u3066\u5272\u611b\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u886816(6)\u304c\u5b8c\u4e86\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5225\u886816(6)\u306e\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-18.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 \u5225\u886816(6) \u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u3069\u306e\u6cd5\u4eba\u3067\u3082\u5fc5\u305a\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u8d85\u91cd\u8981\u5225\u8868\u7fa4\u306e<strong>\u5225\u88685(1)<\/strong>\u3001<strong>\u5225\u8868\uff15(2)<\/strong>\u3001<strong>\u5225\u88684<\/strong>\u304c\u767b\u5834\u3057\u307e\u3059\u3002<\/p>\n<h4>2-1-4\u3000\u5225\u8868\uff15(2)\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p>\u5225\u8868\uff15(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u5225\u8868\uff15(2)\u306f\u5fc5\u305a\u5fc5\u8981\u306a\u5225\u8868\u3067\u3057\u305f\u3002<br \/>\n\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u5225\u8868\uff15(2)\u306e\u305d\u306e\uff11\u3067\u306f\u3001\u6b21\u306e\u300c\u305d\u306e\u4ed6\u300d\u6b04\u306e\u307f\u8a18\u8f09\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\/10\/8fba3ed366499a4761f0c05b46ad07b8.jpg?resize=480%2C704&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\" width=\"480\" height=\"704\" class=\"alignnone  wp-image-347\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8fba3ed366499a4761f0c05b46ad07b8.jpg?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8fba3ed366499a4761f0c05b46ad07b8.jpg?resize=205%2C300&amp;ssl=1 205w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8fba3ed366499a4761f0c05b46ad07b8.jpg?resize=699%2C1024&amp;ssl=1 699w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8fba3ed366499a4761f0c05b46ad07b8.jpg?resize=768%2C1125&amp;ssl=1 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><\/p>\n<p><span class=\"f-marker-w\">\u3053\u306e\u6b04\u306f\u6cd5\u4eba\u7a0e+\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u4e8b\u696d\u7a0e+\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e<strong>\u4ee5\u5916\u306e<\/strong>\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u6b04\u3067\u3059\u3002<\/span><br \/>\n\u6b21\u306e\u8868\u3092\u53c2\u7167\u3057\u3066\u3001\u8868\u306b\u3042\u308b\u79df\u7a0e\u516c\u8ab2\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001<span class=\"f-marker-w\">\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306b\u5206\u3051\u3066\u305d\u306e\u4ed6\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 240px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\"><\/th>\n<th style=\"width: 52.4439%; height: 24px;\">\u79df\u7a0e\u516c\u8ab2\u7a2e\u985e<\/th>\n<th style=\"width: 46.1894%; height: 24px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\" rowspan=\"9\">\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e<\/th>\n<td style=\"width: 52.4439%; height: 24px;\">\u5229\u5b50\u7a0e\uff08\u56fd\uff09<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7533\u544a\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u3057\u305f\u5834\u5408\u306e\u5ef6\u6ede\u7a0e<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u5ef6\u6ede\u91d1\uff08\u5730\u65b9\uff09<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7533\u544a\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u3057\u305f\u5834\u5408\u306e\u5ef6\u6ede\u91d1<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u81ea\u52d5\u8eca\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u5370\u7d19\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u8fbc\u7d4c\u7406\u306e\u307f<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\" rowspan=\"8\">\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e<\/th>\n<td style=\"width: 52.4439%; height: 24px;\">\u5ef6\u6ede\u7a0e\u30fb\u5ef6\u6ede\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u5ef6\u6ede\u7a0e\u306f\u56fd\u3001\u5ef6\u6ede\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u904e\u5c11\u7533\u544a\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u7121\u7533\u544a\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u91cd\u52a0\u7b97\u7a0e\u30fb\u91cd\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u671f\u9650\u5185\u306b\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u904e\u6020\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u5370\u7d19\u7a0e\u3092\u9069\u5207\u306b\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4ea4\u901a\u53cd\u5247\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5177\u4f53\u4f8b\u3092\u4f7f\u3063\u3066\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u59cb\u3081\u308b\u524d\u306b\u4e00\u3064\u91cd\u8981\u306a\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-ripple xcd-col4\">\n<div class=\"xcd-title\">\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u539f\u5247<\/div>\n<div class=\"xcd-content\"><strong>\u3053\u306e\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868\u306b\u3042\u308b\u79df\u7a0e\u516c\u8ab2\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u8cbb\u7528\u8a08\u4e0a\uff08\u640d\u91d1\u7d4c\u7406\uff09\u3059\u308b\u3088\u3046\u306b\u3059\u308b\uff01<\/strong><\/div>\n<\/div>\n<p>\u79df\u7a0e\u516c\u8ab2\u306e\u51e6\u7406\u65b9\u6cd5\u306f\u3001\u5b9f\u306f\uff13\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u8cbb\u7528\u8a08\u4e0a\u51e6\u7406<\/li>\n<li>\u4eee\u6255\u7d4c\u7406<\/li>\n<li>\u7d0d\u7a0e\u5145\u5f53\u91d1\uff08=\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\uff09\u51e6\u7406<\/li>\n<\/ol>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u3044\u305a\u308c\u306e\u51e6\u7406\u306e\u65b9\u6cd5\u3067\u3082\u3044\u3044\u306e\u3067\u3059\u304c\u3001\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u304c\u65ad\u30c8\u30c4\u306b\u7c21\u5358\u3067\u3059\u3002<br \/>\n\u5fc5\u305a\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u305d\u308c\u4ee5\u5916\u306e\u65b9\u6cd5\u306e\u89e3\u8aac\u306f\u884c\u3044\u307e\u305b\u3093\uff01<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u8981\u3059\u308b\u306b\u3001\u52d8\u5b9a\u79d1\u76ee\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5834\u5408\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3067\u7d4c\u7406\u3057\u3001\u305d\u308c\u4ee5\u5916\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3067\u501f\u65b9\u3067\u7d4c\u7406\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u9810\u8caf\u91d1\u306e\u5229\u606f65\u5186\u3092\u53d7\u3051\u53d6\u308a\u3001\u305d\u306e\u3046\u30619\u5186\u7a0e\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u306656\u5186\u304c\u53e3\u5ea7\u306b\u5165\u91d1\u306b\u306a\u3063\u305f\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 37.0222%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.4371%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 30.0035%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 18.5372%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 37.0222%; height: 24px; text-align: center;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 14.4371%; height: 24px; text-align: right;\">56<\/td>\n<td style=\"width: 30.0035%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 18.5372%; height: 24px; text-align: right;\">65<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 37.0222%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 14.4371%; height: 24px; text-align: right;\">9<\/td>\n<td style=\"width: 30.0035%; height: 24px; text-align: center;\"><\/td>\n<td style=\"width: 18.5372%; height: 24px; text-align: right;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e9\u5186\u306f\u7a0e\u984d\u63a7\u9664\u3059\u308b\u5834\u5408\u3001\u5225\u8868\uff16(1)\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u306e\u6570\u5186\u3092\u7372\u5f97\u3059\u308b\u305f\u3081\u306e\u52b4\u529b\u3068\u305d\u306e\u7d50\u679c\u304c\u898b\u5408\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff16(1)\u306e\u66f8\u304d\u65b9\u3092\u8abf\u3079\u3066\u3001\u5b9f\u969b\u306b\u4f5c\u6210\u3057\u3066\u3001\uff11\u6642\u9593\u3092\u8981\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u304c\u3053\u306e\u5229\u606f9\u5186\u5206\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u3063\u305f\u3002\u6642\u7d669\u5186\u3002\u3053\u308c\u306f\u98db\u3070\u3059\u3079\u304d\u3060\u3068\u601d\u3044\u307e\u305b\u3093\u304b\uff1f<br \/>\n\u3082\u3061\u308d\u3093\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u984d\u304c\u591a\u984d\u306b\u53ca\u3076\u5834\u5408\u306f\u3084\u308b\u3079\u304d\u3067\u3059\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u306a\u3089\u3084\u3089\u306a\u3044\u65b9\u304c\u5408\u7406\u7684\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\n\u4e0a\u306e<strong>\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868<\/strong>\u3092\u307f\u308b\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u3067\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u306e\u3067\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\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\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=712%2C238&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e\" width=\"712\" height=\"238\" class=\"alignnone  wp-image-351\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/p>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3082\u542b\u3080\u306e\u3067\u300c\u7b49\u300d\u3068\u3064\u3051\u307e\u3059\u3002<\/p>\n<p><strong>\u2776\u300c\u671f\u9996\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u2460\u300d\u6b04<br \/>\n<\/strong>\u671f\u9996\uff08\u4f1a\u8a08\u5e74\u5ea6\u958b\u59cb\u6642\u70b9\uff09\u306b\u306f\u3053\u306e9\u5186\u306f\u767a\u751f\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u2460\u306b\u306f\u4f55\u3082\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2777\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d\u2461\u300d\u6b04<br \/>\n<\/strong>\u3053\u306e9\u5186\u306f\u5f53\u671f\u4e2d\u306b\u767a\u751f\u3057\u305f\u3082\u306e\u306a\u306e\u3067\u3001\u2461\u6b04\u306b\u300c9\u300d\u3092\u8a18\u8f09\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\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=688%2C230&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e \u5f53\u671f\u767a\u751f\u7a0e\u984d\" width=\"688\" height=\"230\" class=\"alignnone  wp-image-352\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 688px) 100vw, 688px\" \/><\/p>\n<p><strong>\u2778\u300c\u5f53\u671f\u4e2d\u306e\u7d0d\u4ed8\u7a0e\u984d\u300d\u6b04<br \/>\n<\/strong>\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u539f\u5247\u3067\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3088\u3046\u4f1d\u3048\u3066\u3044\u307e\u3059\u306e\u3067\u305d\u306e\u3068\u304a\u308a\u7d4c\u7406\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3001\u300c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\u2464\u300d\u6b04\u306b9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u640d\u91d1\u7d4c\u7406\u3068\u306f\u3001\u300c\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u307b\u3069\u306e\u610f\u5473\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\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=664%2C222&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e\u3000\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\" width=\"664\" height=\"222\" class=\"alignnone  wp-image-354\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 664px) 100vw, 664px\" \/><\/p>\n<p><strong>\u2779\u300c\u671f\u672b\u73fe\u5728\u306e\u672a\u7d0d\u7a0e\u984d\u2465\u300d\u6b04<br \/>\n<\/strong>\u540c\u3058\u884c\u306e\u5024\u3092\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n[ \u2460\u6b04 + \u2461\u6b04 \u30fc \u2462\u6b04 \u30fc \u2463\u6b04 \u30fc \u2464\u6b04 = \u2465\u6b04 ]<br \/>\n\u3053\u306e\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u30680 + 9 &#8211; 0 &#8211; 0 &#8211; 9 = 0\u3068\u306a\u308b\u306e\u3067\u300c0\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u7a0e\u52d9\u8abf\u67fb\u5b98\u8996\u70b9\u3067\u306e\u6ce8\u610f\u70b9<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p><span class=\"f-marker-w\">\u3053\u306e\u5225\u8868\uff15(2)\u306e\u300c\u305d\u306e\u4ed6\u300d\u6b04\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306e\u8a18\u8f09\u306f\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\uff01<\/span>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<br \/>\n\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306f\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u3064\u307e\u308a\u7a0e\u91d1\u306e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u304c\u8a18\u8f09\u3082\u308c\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u5b9f\u306f\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u3001\u300c\u305d\u306e\u4ed6\u300d\u6b04\u306e\u300c\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u300d\u306e\u8a18\u8f09\u306b\u306f\u6ce8\u610f\u3092\u6255\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u5225\u8868\uff15\u2475\u306f\u3053\u308c\u3067\u4e00\u65e6\u306f\u7d42\u4e86\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u8a73\u3057\u3044\u5225\u88685(2)\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\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=\"L7f5TxAAxH\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\">\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\/embed#?secret=tUPA9dTlrm#?secret=L7f5TxAAxH\" data-secret=\"L7f5TxAAxH\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u516c\u5f0f\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u5225\u8868\uff15(2)\u306e\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-08.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 \u5225\u8868\uff15(2) \u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u306f\u5225\u8868\uff15(1)\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-1-5\u3000\u5225\u8868\uff15(1)\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p>\u5225\u8868\uff15(1)\u306f\u5fc5\u305a\u5fc5\u8981\u306a\u5225\u8868\u3067\u3057\u305f\u3002<\/p>\n<p>\u307e\u305a\u306f\u5225\u8868\uff15(1)\u306e\u8a18\u8f09\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h5>2-1-5-1\u3000\u5225\u8868\uff15(1)\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7aa12f4f6881016dcc6d35798dac203b.jpg?resize=555%2C879&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u5225\u8868\uff15(1)\u8a2d\u7acb\u521d\u5e74\u5ea6\u8a18\u8f09\u4f8b\" width=\"555\" height=\"879\" class=\"alignnone  wp-image-359\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7aa12f4f6881016dcc6d35798dac203b.jpg?w=1212&amp;ssl=1 1212w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7aa12f4f6881016dcc6d35798dac203b.jpg?resize=189%2C300&amp;ssl=1 189w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7aa12f4f6881016dcc6d35798dac203b.jpg?resize=646%2C1024&amp;ssl=1 646w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7aa12f4f6881016dcc6d35798dac203b.jpg?resize=768%2C1217&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7aa12f4f6881016dcc6d35798dac203b.jpg?resize=970%2C1536&amp;ssl=1 970w\" sizes=\"(max-width: 555px) 100vw, 555px\" \/><\/p>\n<h5>2-1-5-2\u3000\u5225\u8868\uff15(1)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\uff08\u305d\u306e\uff11\uff09<\/h5>\n<p>\u8a2d\u7acb\u521d\u5e74\u5ea6\u306f\u3053\u306e\u6642\u70b9\u3067\u306f\u5225\u8868\uff15(1)\u306e\u4e0b\u90e8\u306e\u300c\u2161 \u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u3060\u3051\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u8cc7\u672c\u91d1\u304c1,000,000\u3068\u3044\u3046\u8a2d\u5b9a\u306a\u306e\u3067\u300c\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1 32\u300d\u306e\u884c\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u2460 \u300c\u671f\u9996\u73fe\u5728\u8cc7\u672c\u91d1\u7b49\u306e\u984d \u2460\u300d\u6b04<br \/>\n<\/strong>\u8a2d\u7acb\u521d\u5e74\u5ea6\u306a\u306e\u3067\u3001\u4f1a\u8a08\u671f\u9593\u306e\u958b\u59cb\u65e5\u306b\u306f\u306a\u306b\u3082\u4f1a\u793e\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u300c\u671f\u9996\u73fe\u5728\u8cc7\u672c\u91d1\u7b49\u306e\u984d \u2460\u300d\u6b04\u306f\u8a18\u8f09\u4e0d\u8981\u3067\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/21f854dabee5f51e18c1a05c8f3030c0.png?resize=725%2C216&#038;ssl=1\" alt=\"\" width=\"725\" height=\"216\" class=\"alignnone  wp-image-362\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/21f854dabee5f51e18c1a05c8f3030c0.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/21f854dabee5f51e18c1a05c8f3030c0.png?resize=300%2C89&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/21f854dabee5f51e18c1a05c8f3030c0.png?resize=768%2C229&amp;ssl=1 768w\" sizes=\"(max-width: 725px) 100vw, 725px\" \/><\/p>\n<p><strong>\u2461 \u300c\u5f53\u671f\u306e\u5897\u6e1b\u300d\u6b04<br \/>\n<\/strong>\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\u304c\u6e1b\u5c11\u3057\u305f\u306e\u3067\u3042\u308c\u3070\u300c\u6e1b\u2461\u300d\u6b04\u306b\u305d\u306e\u6e1b\u5c11\u3057\u305f\u984d\u3092\u8a18\u8f09\u3057\u3001\u5897\u52a0\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u5897\u2462\u300d\u6b04\u306b\u305d\u306e\u5897\u52a0\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c99d0c377492a754ae5900b4ecf9639.png?resize=719%2C214&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u2161 \u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u2461\" width=\"719\" height=\"214\" class=\"alignnone  wp-image-363\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c99d0c377492a754ae5900b4ecf9639.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c99d0c377492a754ae5900b4ecf9639.png?resize=300%2C89&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c99d0c377492a754ae5900b4ecf9639.png?resize=768%2C229&amp;ssl=1 768w\" sizes=\"(max-width: 719px) 100vw, 719px\" \/><\/strong><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f1,000,000\u8cc7\u672c\u91d1\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u300c\u5897\u2462\u300d\u6b04\u306b\u300c1,000,000\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2462\u300c\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u300d\u6b04<br \/>\n<\/strong>\u00a0[ \u2460\u6b04 \u30fc \u2461\u6b04 \uff0b \u2462\u6b04 ] \u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u30010 &#8211; 0 + 1,000,000 = 1,000,000\u3068\u306a\u308b\u306e\u3067\u3001\u300c1,000,000\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff15(1)\u306e\u305d\u306e\uff11\u306f\u3053\u3053\u307e\u3067\u3067\u3059\u3002<\/p>\n<p>\u5225\u8868\uff15(1)\u306e\u3088\u308a\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"hQluceSdn0\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\">\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\/embed#?secret=qoAutR6Dv8#?secret=hQluceSdn0\" data-secret=\"hQluceSdn0\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u516c\u5f0f\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u5225\u8868\uff15(1)\u306e\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3082\u7d39\u4ecb\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-06.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 \u5225\u8868\uff15(\uff11) \u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>2-1-6\u3000\u5225\u8868\uff14\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p>\u5225\u8868\uff14\u306f\u5fc5\u305a\u5fc5\u8981\u306a\u5225\u8868\u3067\u3057\u305f\u3002\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u8a08\u7b97\u66f8\u7684\u5f79\u5272\u3092\u679c\u305f\u3059\u91cd\u8981\u306a\u5225\u8868\u3067\u3059\u3002<br \/>\n\u6240\u5f97\u91d1\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u306f\u3059\u3079\u3066\u3053\u306e\u5225\u8868\uff14\u306b\u96c6\u307e\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3082\u5192\u982d\u3067\u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b\u3092\u307e\u305a\u78ba\u8a8d\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5225\u8868\uff14\u306b\u306f\u3001\u69d8\u5f0f\u304c\uff12\u7a2e\u985e\u3042\u308a\u3001\u6b63\u898f\u306e\u5225\u8868\uff14\u3068\u7c21\u6613\u69d8\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306f\u8ff7\u308f\u305a\u7c21\u6613\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h5>2-1-6-1\u3000\u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5ce2b0f072d9f697c40f91fd27a26a81.jpg?resize=743%2C1101&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u5225\u8868\uff14\u8a2d\u7acb\u521d\u5e74\u5ea6\u8a18\u8f09\u4f8b\" width=\"743\" height=\"1101\" class=\"alignnone  wp-image-365\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5ce2b0f072d9f697c40f91fd27a26a81.jpg?w=1295&amp;ssl=1 1295w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5ce2b0f072d9f697c40f91fd27a26a81.jpg?resize=202%2C300&amp;ssl=1 202w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5ce2b0f072d9f697c40f91fd27a26a81.jpg?resize=691%2C1024&amp;ssl=1 691w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5ce2b0f072d9f697c40f91fd27a26a81.jpg?resize=768%2C1139&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5ce2b0f072d9f697c40f91fd27a26a81.jpg?resize=1036%2C1536&amp;ssl=1 1036w\" sizes=\"(max-width: 743px) 100vw, 743px\" \/><\/p>\n<h5>2-1-6-2\u3000\u5225\u8868\uff14\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\uff08\u305d\u306e\uff11\uff09<\/h5>\n<p><strong>\u2776 \u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d\u300d\u6b04<br \/>\n<\/strong>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u3053\u308c\u304b\u3089\u8a08\u7b97\u3059\u308b\u5f53\u671f\u5206\u306e\u6cd5\u4eba\u7a0e\u7b49\u4ee5\u5916\u306e\u51e6\u7406\u304c\u3059\u3079\u3066\u7d42\u308f\u3063\u305f\u72b6\u614b\u306e\u6c7a\u7b97\u66f8\u3067\u306f\u5f53\u671f\u7d14\u5229\u76ca\u304c1,000,000\u306e\u8d64\u5b57\u3067\u3057\u305f\u3002<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e00\u756a\u4e0b\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u300c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u300d\u3092\u5225\u8868\uff14\u306e\u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d\u300d\u306b\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\/10\/7df036a2fbfe5c43299c1ff2427c6213.png?resize=735%2C387&#038;ssl=1\" alt=\"\" width=\"735\" height=\"387\" class=\"alignnone  wp-image-379\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7df036a2fbfe5c43299c1ff2427c6213.png?w=1416&amp;ssl=1 1416w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7df036a2fbfe5c43299c1ff2427c6213.png?resize=300%2C158&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7df036a2fbfe5c43299c1ff2427c6213.png?resize=1024%2C539&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7df036a2fbfe5c43299c1ff2427c6213.png?resize=768%2C405&amp;ssl=1 768w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p>\u8d64\u5b571,000,000\u306e\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30b9\u3067\u8ee2\u8a18\u3059\u308b\u3053\u3068\u306b\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<p><strong>\u2777 \u300c\u914d\u5f53\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\/10\/2055d16c32b599c987c5660035d0dca5.png?resize=754%2C180&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9\u3000\u914d\u5f53\u6b04\" width=\"754\" height=\"180\" class=\"alignnone  wp-image-496\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2055d16c32b599c987c5660035d0dca5.png?w=1508&amp;ssl=1 1508w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2055d16c32b599c987c5660035d0dca5.png?resize=300%2C72&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2055d16c32b599c987c5660035d0dca5.png?resize=1024%2C244&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2055d16c32b599c987c5660035d0dca5.png?resize=768%2C183&amp;ssl=1 768w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u305d\u306e\u652f\u6255\u306e\u52b9\u529b\u304c\u751f\u305a\u308b\u914d\u5f53\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\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<br \/>\n\u3053\u3053\u306b\u5024\u304c\u5165\u3063\u305f\u5834\u5408\u306f\u30011\u306e\u2461\u6b04\u306f[ \uff11\u306e\u2460\u6b04 &#8211; \uff11\u306e\u2462\u914d\u5f53 ] \u3067\u8a08\u7b97\u3057\u305f\u5024\u306b\u66f8\u304d\u63db\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u8a2d\u7acb\u521d\u5e74\u5ea6\u306f\uff12\u304b\u3089\uff15\u306f\u901a\u5e38\u4f55\u3082\u5165\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u98db\u3070\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\/10\/9dfb35860312dce67497b4365b2d2e52.png?resize=716%2C302&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b92\u304b\u30895\" width=\"716\" height=\"302\" class=\"alignnone  wp-image-381\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dfb35860312dce67497b4365b2d2e52.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dfb35860312dce67497b4365b2d2e52.png?resize=300%2C127&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dfb35860312dce67497b4365b2d2e52.png?resize=768%2C324&amp;ssl=1 768w\" sizes=\"(max-width: 716px) 100vw, 716px\" \/><\/p>\n<\/div>\n<p><strong>\u2777 \u300c\u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d \uff16\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\/10\/3776eecedac2aa7fd215a84fed871c64.png?resize=740%2C352&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9 \u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d\u6b04\" width=\"740\" height=\"352\" class=\"alignnone  wp-image-426\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3776eecedac2aa7fd215a84fed871c64.png?w=860&amp;ssl=1 860w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3776eecedac2aa7fd215a84fed871c64.png?resize=300%2C143&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3776eecedac2aa7fd215a84fed871c64.png?resize=768%2C365&amp;ssl=1 768w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u2460\u2461\u3044\u305a\u308c\u306b\u3082\u8d85\u904e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\uff12\u2212\uff11\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306e\u5225\u8868\u306e\u4e2d\u3067\u306f\u5225\u886816(1)\u3068\u5225\u886816(2)\u3067\u8a08\u7b97\u3055\u308c\u305f\u511f\u5374\u8d85\u904e\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3066\u3044\u308c\u3070\u300c\u511f\u5374\u9650\u5ea6\u984d\uff1d\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u3001\u8010\u7528\u5e74\u6570\u3092\u9593\u9055\u3048\u305f\u308a\u3001\u511f\u5374\u65b9\u6cd5\u3092\u9593\u9055\u3048\u305f\u308a\u3068\u3044\u3046\u3053\u3068\u304c\u306a\u3044\u9650\u308a\u511f\u5374\u8d85\u904e\u984d\u304c\u51fa\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u5225\u886816(1)\u3068\u5225\u886816(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2778 \u300c\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d \uff17\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\/10\/f8d1a8fde26f941eacc99628764c9f71-1.jpg?resize=775%2C1013&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9\u3000\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u66f8\u304d\u65b9\" width=\"775\" height=\"1013\" class=\"alignnone  wp-image-430\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f8d1a8fde26f941eacc99628764c9f71-1.jpg?w=1320&amp;ssl=1 1320w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f8d1a8fde26f941eacc99628764c9f71-1.jpg?resize=229%2C300&amp;ssl=1 229w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f8d1a8fde26f941eacc99628764c9f71-1.jpg?resize=783%2C1024&amp;ssl=1 783w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f8d1a8fde26f941eacc99628764c9f71-1.jpg?resize=768%2C1004&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f8d1a8fde26f941eacc99628764c9f71-1.jpg?resize=1175%2C1536&amp;ssl=1 1175w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/p>\n<p>\u3053\u3053\u3067\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u300d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff14\u306e\uff17\u6b04\u306f\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u300c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u300d\u306e\u300c\u305d\u306e\u4ed6\u300d\u306e\u5217\u306e\u300c\u8a08\u300d\u6b04\u306b\u6570\u5b57\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\uff17\u6b04\u306e\u2460\u3068\u2462\u306b\u305d\u306e\u6570\u5b57\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3053\u3053\u3082\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u5f79\u54e1\u5831\u916c\u306f\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3057\u3001\u8cde\u4e0e\u306f\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3068\u3057\u3066\u305d\u306e\u7bc4\u56f2\u5185\u3067\u652f\u7d66\u3057\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\uff1f\uff1f\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\uff1f\uff1f\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\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=426\" 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\/032793008687e1f9b8744badb662ea9ecb04c7ddfc2cdbb1d1688642abe44f7e.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306e\u66f8\u304d\u65b9\u3068\u8a18\u8f09\u4f8b\uff5c\u77e5\u3089\u306a\u304d\u3083\u3044\u3051\u306a\u3044\uff12\u3064\u306e\u7528\u8a9e\uff01\u5143\u56fd\u7a0e\u7a0e\u7406...<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=426\">https:\/\/japanex.jp\/book\/?p=426<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306e\u66f8\u304d\u65b9\u3092\u8a18\u8f09\u4f8b\u3092\u4ea4\u3048\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306b\u306f\u6cd5\u4eba\u7a0e\u3067\u6700\u3082\u5371\u967a\u306a\uff12\u3064\u306e\u898f\u5b9a\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u77e5\u3089\u306a\u3044\u3068\u591a\u984d\u306a\u7a0e\u8ca0\u62c5\u3092\u5f37\u3044\u3089\u308c\u308b\u5371\u967a\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5fc5\u305a\u6291\u3048\u307e\u3057\u3087\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><strong>\u2779 \u300c\u4ea4\u969b\u8cbb\u7b49<\/strong><strong>\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d \uff18\u300d\u6b04<br \/>\n<\/strong>\uff18\u6b04\u306f\u3001\u5225\u886815\u306e\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u984d 5\u300d\u6b04\u306b\u5024\u304c\u3042\u308c\u3070\u3001\u2460\u3068\u2462\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0172b10cd3fe3e001e692acd546c90a1.jpg?resize=868%2C650&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9 \u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u66f8\u304d\u65b9\" width=\"868\" height=\"650\" class=\"alignnone  wp-image-432\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0172b10cd3fe3e001e692acd546c90a1.jpg?w=1452&amp;ssl=1 1452w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0172b10cd3fe3e001e692acd546c90a1.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0172b10cd3fe3e001e692acd546c90a1.jpg?resize=1024%2C767&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0172b10cd3fe3e001e692acd546c90a1.jpg?resize=768%2C575&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3061\u3089\u3082\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u306f800\u4e07\u5186\u3092\u8d85\u3048\u308b\u4ea4\u969b\u8cbb\u3092\u652f\u51fa\u3059\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3082\u5225\u886815\u306e 5\u6b04\u306f0\u306a\u306e\u3067\u3001\u5225\u8868\uff14\u306e\uff18\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u53d7\u53d6\u914d\u5f53\u304c\u306a\u3044\u8a2d\u5b9a\u3067\u3042\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u6e1b\u7b97\u90e8\u5206\uff0812\u301c19\u6b04\uff09\u306e\u305d\u306e\u4ed6\u306e\u6b04\u306f\u8a2d\u7acb\u521d\u5e74\u5ea6\u3067\u306f\u5165\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3053\u3053\u3067\u306f\u98db\u3070\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\/10\/f3d6437bf126492585730aff825375b8.png?resize=792%2C337&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9 \u6e1b\u7b97\u90e8\u5206\" width=\"792\" height=\"337\" class=\"alignnone  wp-image-433\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f3d6437bf126492585730aff825375b8.png?w=1378&amp;ssl=1 1378w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f3d6437bf126492585730aff825375b8.png?resize=300%2C128&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f3d6437bf126492585730aff825375b8.png?resize=1024%2C435&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f3d6437bf126492585730aff825375b8.png?resize=768%2C327&amp;ssl=1 768w\" sizes=\"(max-width: 792px) 100vw, 792px\" \/><\/p>\n<\/div>\n<p><strong>\u2779 \u300c\u4eee\u8a08 22\u300d\u6b04\u306e\u7b97\u51fa<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9bbf585d0168266067e69a15ace1a9c1.png?resize=848%2C900&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9 \u4eee\u8a08\u3092\u7b97\u51fa\u3059\u308b\" width=\"848\" height=\"900\" class=\"alignnone  wp-image-435\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9bbf585d0168266067e69a15ace1a9c1.png?w=1170&amp;ssl=1 1170w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9bbf585d0168266067e69a15ace1a9c1.png?resize=283%2C300&amp;ssl=1 283w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9bbf585d0168266067e69a15ace1a9c1.png?resize=965%2C1024&amp;ssl=1 965w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9bbf585d0168266067e69a15ace1a9c1.png?resize=768%2C815&amp;ssl=1 768w\" sizes=\"(max-width: 848px) 100vw, 848px\" \/><\/p>\n<p>\u307e\u305a\u3001\u300c\u52a0\u7b97\u300d\u306e\u300c\u5c0f\u8a08 11\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u3066\uff12\u301c11\u306e\u76f4\u524d\u306e\u884c\u307e\u3067\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4f55\u3082\u5024\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3059\u3079\u3066\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u300c\u6e1b\u7b97\u300d\u306e\u300c\u5c0f\u8a08 21\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u30661\uff12\u301c21\u306e\u76f4\u524d\u306e\u884c\u307e\u3067\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3053\u3061\u3089\u3082\u4f55\u3082\u5024\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3059\u3079\u3066\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u300c\u4eee\u8a08\u300d\u306e\u884c\u306e\u5024\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u3066[ \uff11\u6b04 \uff0b 11\u6b04 \u30fc 21\u6b04 = 22\u6b04 ]\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4eee\u8a08\u3092\u6b21\u306e\u3088\u3046\u306b\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u2460\u306e\u5217\uff1a-1,000,000 + 0 &#8211; 0 = -1,000,000<br \/>\n\u2461\u306e\u5217\uff1a-1,000,000 + 0 &#8211; 0 = -1,000,000<br \/>\n\u2462\u306e\u5217\uff1a0 + 0 &#8211; 0 = 0<\/p>\n<p><strong>\u277a \u300c\u4eee\u8a08 25\u300d\u6b04\u306e\u7b97\u51fa<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0f34a334ef340bfd67a383c8d904cef3.png?resize=764%2C449&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9 \u4eee\u8a0825\" width=\"764\" height=\"449\" class=\"alignnone  wp-image-437\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0f34a334ef340bfd67a383c8d904cef3.png?w=1170&amp;ssl=1 1170w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0f34a334ef340bfd67a383c8d904cef3.png?resize=300%2C176&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0f34a334ef340bfd67a383c8d904cef3.png?resize=1024%2C602&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0f34a334ef340bfd67a383c8d904cef3.png?resize=768%2C452&amp;ssl=1 768w\" sizes=\"(max-width: 764px) 100vw, 764px\" \/><\/p>\n<p>23\u6b04\u306f\u3001\u5225\u886817\uff08\uff12\u306e\uff12\uff09\u304b\u3089\u8ee2\u8a18\u300124\u6b04\u306f\u3001\u5225\u886817\uff08\uff12\u306e\uff13\uff09\u304b\u3089\u8ee2\u8a18\u3057\u3066\u304d\u307e\u3059\u3002<br \/>\n\u3044\u305a\u308c\u3082\uff12\u2212\uff11\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u5225\u8868\u3067\u901a\u5e38\u306f\u4f5c\u6210\u3055\u308c\u306a\u3044\u5225\u8868\u306a\u306e\u3067\u3053\u3053\u306b\u306f\u5024\u304c\u5165\u3089\u305a\u300c\u4eee\u8a08 22\u300d\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u5165\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u277b \u300c\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d 27\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\/10\/c0bb90b618e3fa7cc53ad001f02d58d5.jpg?resize=827%2C965&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9 \u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u3078\u306e\u8ee2\u8a18\" width=\"827\" height=\"965\" class=\"alignnone  wp-image-438\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0bb90b618e3fa7cc53ad001f02d58d5.jpg?w=1422&amp;ssl=1 1422w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0bb90b618e3fa7cc53ad001f02d58d5.jpg?resize=257%2C300&amp;ssl=1 257w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0bb90b618e3fa7cc53ad001f02d58d5.jpg?resize=878%2C1024&amp;ssl=1 878w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0bb90b618e3fa7cc53ad001f02d58d5.jpg?resize=768%2C895&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0bb90b618e3fa7cc53ad001f02d58d5.jpg?resize=1317%2C1536&amp;ssl=1 1317w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/p>\n<p>\u5225\u886814(2)\u306e24\u6b04\u307e\u305f\u306f40\u6b04\u306b\u5024\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u300127\u6b04\u306e\u2460\u3068\u2462\u306b\u305d\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5bc4\u9644\u91d1\u306e\u652f\u51fa\u306f\u306a\u304f\u3001\u5225\u886814(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3053\u3053\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>29\u6b04\u306f\u3001\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n30\u301c31\u6b04\u3092\u4f7f\u7528\u3059\u308b\u4f8b\u306f\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u7a00\u3067\u3059\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u8aac\u660e\u3092\u5272\u611b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277d \u300c\u5408\u8a08 34\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\/10\/1dab16a8d7bf0c6790255448a821436f.png?resize=839%2C170&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9\u3000\u5408\u8a08\u6b04\" width=\"839\" height=\"170\" class=\"alignnone  wp-image-440\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1dab16a8d7bf0c6790255448a821436f.png?w=1170&amp;ssl=1 1170w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1dab16a8d7bf0c6790255448a821436f.png?resize=300%2C61&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1dab16a8d7bf0c6790255448a821436f.png?resize=1024%2C207&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1dab16a8d7bf0c6790255448a821436f.png?resize=768%2C156&amp;ssl=1 768w\" sizes=\"(max-width: 839px) 100vw, 839px\" \/><\/p>\n<p>25\u6b04\u301c31\u6b04\u3092\u305d\u308c\u305e\u308c\u306e\u7e26\u306e\u5217\u3067\u5408\u8a08\u3092\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f27\u6b04\u301c31\u6b04\u304c\u5168\u3066\u7a7a\u6b04\u3067\u3059\u306e\u3067\u300125\u306e\u884c\u306e\u5024\u304c\u305d\u306e\u307e\u307e34\u884c\u306b\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u277e \u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u6b04\u4ed6\u306e\u7b97\u51fa<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c82863d7e3f93c2f4f026d7e82afa6f.png?resize=865%2C286&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9 \u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d\u6b04\" width=\"865\" height=\"286\" class=\"alignnone  wp-image-442\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c82863d7e3f93c2f4f026d7e82afa6f.png?w=1170&amp;ssl=1 1170w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c82863d7e3f93c2f4f026d7e82afa6f.png?resize=300%2C99&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c82863d7e3f93c2f4f026d7e82afa6f.png?resize=1024%2C339&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c82863d7e3f93c2f4f026d7e82afa6f.png?resize=768%2C254&amp;ssl=1 768w\" sizes=\"(max-width: 865px) 100vw, 865px\" \/><\/p>\n<p>\u300c\u5dee\u5f15\u8a08 39\u300d\u6b04\u306f\u300135\u301c38\u304c\uff12\u2212\uff11\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u3082\u306e\u306a\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u300c\u5408\u8a08 34\u300d\u306e\u5024\u304c\u300c\u5dee\u5f15\u8a08 39\u300d\u6b04\u306b\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 40\u300d\u6b04\u3082\u8a2d\u7acb\u521d\u5e74\u5ea6\u3067\u306f\u51fa\u3066\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u300c\u7dcf\u8a08 41\u300d\u306e\u5024\u306f\u300c\u5dee\u5f15\u8a08 39\u300d\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>42\u6b04\u306847\u6b04\u306b\u3064\u3044\u3066\u3082\uff12\u2212\uff11\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u3082\u306e\u306a\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u306e\u5024\u306f\u300c\u7dcf\u8a08 41\u300d\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u300139\u300141\u300148\u884c\u306f\u8a18\u8f09\u4f8b\u306e\u3068\u304a\u308a\u3059\u3079\u3066\u2460\u306b-1,000,000\u304c\u3001\u2461\u306b-1,000,000\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff14\u306e\u4f5c\u6210\uff08\u305d\u306e\uff11\uff09\u306f\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<p>\u5225\u8868\uff14\u306e\u5f79\u5272\u3084\u5225\u8868\uff14\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\uff08\u7a0e\u984d\u63a7\u9664\u3001\u7559\u4fdd\u3084\u793e\u5916\u6d41\u51fa\uff09\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"ds56Q7hUCW\"><p><a href=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\">\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01<\/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;\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\/embed#?secret=ds56Q7hUCW\" data-secret=\"ds56Q7hUCW\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u5225\u8868\uff14\u306e\u516c\u5f0f\u306e\u8a18\u8f09\u306e\u624b\u5f15\u304d\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-05.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 \u5225\u8868\uff14 \u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u306f\u3001\u5225\u8868\uff17\u306e\u4f5c\u6210\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>2-1-7\u3000\u5225\u8868\uff17(1)\u3092\u66f8\u304f<\/h4>\n<p>\u5225\u8868\uff17(1)\u306f\u3001<span>\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u304c\u3042\u308b\u5834\u5408\u3068\u3001\u904e\u53bb\u306b\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981\u3067\u3057\u305f\u3002<br 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srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/693eeb9992033cb0e27760c2e8048e84.jpg?w=1282&amp;ssl=1 1282w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/693eeb9992033cb0e27760c2e8048e84.jpg?resize=200%2C300&amp;ssl=1 200w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/693eeb9992033cb0e27760c2e8048e84.jpg?resize=684%2C1024&amp;ssl=1 684w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/693eeb9992033cb0e27760c2e8048e84.jpg?resize=768%2C1150&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/693eeb9992033cb0e27760c2e8048e84.jpg?resize=1026%2C1536&amp;ssl=1 1026w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/p>\n<h5>2-1-7-2\u3000\u5225\u8868\uff17(1)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p><strong>\u2776\u300c\u63a7\u9664\u524d\u6240\u5f97\u91d1\u984d \uff11\u300d\u6b04<br \/>\n<\/strong>\u5225\u8868\uff14\u306e\u300c\u5dee\u5f15\u8a08 39\u300d\u306e\u2460\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/640187629226e435ee8722d00a1c46aa.jpg?resize=868%2C1129&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff17(1)\u306b\u5225\u8868\uff14\u304b\u3089\u8ee2\u8a18\" width=\"868\" height=\"1129\" class=\"alignnone  wp-image-452\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/640187629226e435ee8722d00a1c46aa.jpg?w=1426&amp;ssl=1 1426w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/640187629226e435ee8722d00a1c46aa.jpg?resize=231%2C300&amp;ssl=1 231w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/640187629226e435ee8722d00a1c46aa.jpg?resize=788%2C1024&amp;ssl=1 788w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/640187629226e435ee8722d00a1c46aa.jpg?resize=768%2C999&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/640187629226e435ee8722d00a1c46aa.jpg?resize=1181%2C1536&amp;ssl=1 1181w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777\u300c\u6240\u5f97\u91d1\u984d\u63a7\u9664\u9650\u5ea6\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\/10\/51dc0796ab56c09cc6f10e4f1fce2b56.png?resize=866%2C82&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff17(1)\u6240\u5f97\u91d1\u984d\u63a7\u9664\u9650\u5ea6\u984d\" width=\"866\" height=\"82\" class=\"alignnone  wp-image-453\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/51dc0796ab56c09cc6f10e4f1fce2b56.png?w=1436&amp;ssl=1 1436w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/51dc0796ab56c09cc6f10e4f1fce2b56.png?resize=300%2C28&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/51dc0796ab56c09cc6f10e4f1fce2b56.png?resize=1024%2C97&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/51dc0796ab56c09cc6f10e4f1fce2b56.png?resize=768%2C73&amp;ssl=1 768w\" sizes=\"(max-width: 866px) 100vw, 866px\" \/><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u203b\u306e\u5834\u5408\u306f\u3001\u300c\u63a7\u9664\u524d\u6240\u5f97\u91d1\u984d \uff11\u300d\u00d7 100\/100\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f-1,000,000 \u00d7 100\/100\u306e\u8a08\u7b97\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u30010\u307e\u305f\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\uff08\u53c2\u8003\uff09\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f100\/100\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001100\/100\u3068\u8a08\u7b97\u3067\u304d\u308b\u7a0e\u52d9\u4e0a\u306e\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u5224\u5b9a\u306f\u6b21\u306e\u3088\u3046\u306b\u884c\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\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=549%2C595&#038;ssl=1\" alt=\"\u5225\u8868\uff17(1)\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5224\u5b9a\" width=\"549\" height=\"595\" class=\"alignnone  wp-image-454\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?w=1314&amp;ssl=1 1314w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=277%2C300&amp;ssl=1 277w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=945%2C1024&amp;ssl=1 945w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=768%2C832&amp;ssl=1 768w\" sizes=\"(max-width: 549px) 100vw, 549px\" \/><br \/>\n\u51fa\u5178 <a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/all.pdf\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u306e\u624b\u5f15\uff08\u4ee4\u548c3\u5e746\u6708 \u56fd\u7a0e\u5e81\uff09<\/a>\u306eP83<\/p>\n<\/div>\n<p><strong>\u2778 \u300c\u4e8b\u696d\u5e74\u5ea6\u301c\u7fcc\u671f\u7e70\u8d8a\u984d \uff15\u300d\u6b04<br \/>\n<\/strong>\u6b21\u306e\u8d64\u3067\u56f2\u3063\u305f\u90e8\u5206\u306f\u3001\u524d\u671f\u4ee5\u524d\u306b\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\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\/10\/223933be7a223d0bc7970023f15672ad.jpg?resize=784%2C556&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff17(1)\u63a7\u9664\u672a\u6e08\u6b20\u640d\u91d1\u984d\u6b04\" width=\"784\" height=\"556\" class=\"alignnone  wp-image-455\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/223933be7a223d0bc7970023f15672ad.jpg?w=1308&amp;ssl=1 1308w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/223933be7a223d0bc7970023f15672ad.jpg?resize=300%2C213&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/223933be7a223d0bc7970023f15672ad.jpg?resize=1024%2C727&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/223933be7a223d0bc7970023f15672ad.jpg?resize=768%2C545&amp;ssl=1 768w\" sizes=\"(max-width: 784px) 100vw, 784px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u306f\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\u3067\u3042\u308a\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\u306b\u306f\u524d\u671f\u304c\u3042\u308a\u307e\u305b\u3093\u3057\u3001\u5f53\u7136\u306b\u524d\u671f\u4ee5\u524d\u306e\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u7e70\u8d8a\u6b20\u640d\u91d1\u3082\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5168\u3066\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<strong><\/strong><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u300c\u707d\u5bb3\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306e\u984d\u306e\u8a08\u7b97\u300d\u90e8\u5206<\/strong><\/p>\n<p>\u6b21\u306e\u8d64\u3067\u56f2\u3063\u305f\u90e8\u5206\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u6cd5\u4eba\u304c\u707d\u5bb3\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306e\u984d\u306e\u8a08\u7b97\u3092\u3059\u308b\u306e\u306b\u4f7f\u7528\u3059\u308b\u90e8\u5206\u3067\u3059\u304c\u3001\u3053\u306e\u8a08\u7b97\u3092\u884c\u3046\u306e\u306f\u975e\u5e38\u306b\u7a00\u306a\u30b1\u30fc\u30b9\u306e\u305f\u3081\u3053\u3053\u3067\u306f\u8aac\u660e\u3092\u5272\u611b\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\/10\/7b888f7160fc79c44349b0a56f736551.jpg?resize=661%2C557&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff17(1)\u3000\u707d\u5bb3\u306b\u3088\u308a\u751f\u3057\u3099\u305f\u640d\u5931\u306e\u984d\u306e\u8a08\u7b97\" width=\"661\" height=\"557\" class=\"alignnone wp-image-456 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7b888f7160fc79c44349b0a56f736551.jpg?resize=1024%2C862&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7b888f7160fc79c44349b0a56f736551.jpg?resize=300%2C252&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7b888f7160fc79c44349b0a56f736551.jpg?resize=768%2C646&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7b888f7160fc79c44349b0a56f736551.jpg?w=1274&amp;ssl=1 1274w\" sizes=\"(max-width: 661px) 100vw, 661px\" \/><\/p>\n<\/div>\n<p><strong>\u2779\u300c\u5f53\u671f\u5206 \u6b20\u640d\u91d1\u984d\u300d\u6b04<br \/>\n<\/strong>\u5225\u8868\uff14\u306e\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u306e\u2460\u306e\u5024\u3092<span class=\"f-marker-p\">\u30de\u30a4\u30ca\u30b9\u3092\u30d7\u30e9\u30b9\u306b\u3057\u3066<\/span>\u8ee2\u8a18\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3dc7a17213c81ce671ba233f0aa0ed55.png?resize=868%2C386&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff17(1)\u3000\u5225\u8868\uff14\u306e\u6240\u5f97\u91d1\u984d\u3092\u8ee2\u8a18\" width=\"868\" height=\"386\" class=\"alignnone  wp-image-457\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3dc7a17213c81ce671ba233f0aa0ed55.png?w=1368&amp;ssl=1 1368w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3dc7a17213c81ce671ba233f0aa0ed55.png?resize=300%2C133&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3dc7a17213c81ce671ba233f0aa0ed55.png?resize=1024%2C455&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3dc7a17213c81ce671ba233f0aa0ed55.png?resize=768%2C341&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5225\u8868\uff14\u306e\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u306e\u5024\u304c-1,000,000\u306a\u306e\u3067\u300c\u6b20\u640d\u91d1\u984d\u300d\u6b04\u306f\u30d7\u30e9\u30b9\u306b\u3057\u30661,000,000\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277a\u300c\u5f53\u671f\u5206 \u707d\u5bb3\u640d\u5931\u91d1\u300d\u306e\u884c<br \/>\n<\/strong>\u707d\u5bb3\u640d\u5931\u91d1\u306f\u300c\u707d\u5bb3\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306e\u984d\u306e\u8a08\u7b97\u300d\u7d50\u679c\u3092\u8ee2\u8a18\u3059\u308b\u90e8\u5206\u3067\u3042\u308b\u305f\u3081\u89e3\u8aac\u306f\u5272\u611b\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u306f\u9752\u8272\u7533\u544a\u3067\u3042\u308b\u305f\u3081\u5f53\u7136\u306b\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u277a\u300c\u5f53\u671f\u5206 \u9752\u8272\u6b20\u640d\u91d1\u300d\u306e\u884c<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/53507eb3c8579d8a2eda69f7bc49a7c5-1.png?resize=868%2C278&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff17(1)\u3000\u5f53\u671f\u306e\u9752\u8272\u6b20\u640d\u91d1\u984d\" width=\"868\" height=\"278\" class=\"alignnone  wp-image-459\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/53507eb3c8579d8a2eda69f7bc49a7c5-1.png?w=1498&amp;ssl=1 1498w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/53507eb3c8579d8a2eda69f7bc49a7c5-1.png?resize=300%2C96&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/53507eb3c8579d8a2eda69f7bc49a7c5-1.png?resize=1024%2C328&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/53507eb3c8579d8a2eda69f7bc49a7c5-1.png?resize=768%2C246&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u5f53\u671f\u5206 \u6b20\u640d\u91d1\u984d\u300d\u306e\u5024\u3092\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u306e\u884c\u306e3\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u3000\u3000<i class=\"wp-svg-arrow-down arrow-down\"><\/i><br \/>\n\u305d\u306e\u5024\u3092\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u306e\u884c\u306e\uff15\u6b04\u306b\u3082\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277b \u300c\u5408\u8a08\u300d\u6b04<br \/>\n<\/strong>\u4ed5\u4e0a\u3052\u306e\u300c\u5408\u8a08\u300d\u6b04\u306f\u4e0b\u306e\u56f3\u306e[ \u2460 \uff0b \u2461 = \u2462 ]\u3067\u6c42\u3081\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\/10\/87c8f2b04a96587b1faef55539dfe6ca.png?resize=868%2C294&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff17(1)\u3000\u5408\u8a08\u984d\u7b97\u51fa\" width=\"868\" height=\"294\" class=\"alignnone  wp-image-460\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/87c8f2b04a96587b1faef55539dfe6ca.png?w=1436&amp;ssl=1 1436w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/87c8f2b04a96587b1faef55539dfe6ca.png?resize=300%2C102&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/87c8f2b04a96587b1faef55539dfe6ca.png?resize=1024%2C347&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/87c8f2b04a96587b1faef55539dfe6ca.png?resize=768%2C260&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f0 + 1,000,000 = 1,000,000\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u300c\u5408\u8a08\u300d\u6b04\u306b\u306f1,000,000\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff17(1)\u306f\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p>\u8d64\u5b57\u3068\u9ed2\u5b57\u3067\u306f\u5225\u8868\uff17(1)\u306e\u66f8\u304d\u65b9\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306b\u9650\u3089\u305a\u5225\u8868\uff17(1)\u306e\u66f8\u304d\u65b9\u3092\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"MKBVLy0gLR\"><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; visibility: hidden;\" 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=XM2HlZlUMq#?secret=MKBVLy0gLR\" data-secret=\"MKBVLy0gLR\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u5225\u8868\uff17(1)\u306e\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-10.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 \u5225\u8868\uff17(1) \u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>2-1-8\u3000\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u3092\u66f8\u304f<\/h4>\n<p>\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306f\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5225\u8868\u3067\u3059\u3002<\/p>\n<p>\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306f\u3001\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u8d64\u5b57\u306e\u5834\u5408\u306f\u5b9f\u306f\u8a18\u8f09\u3059\u308b\u3068\u3053\u308d\u306f\u300c\u4e8b\u696d\u5e74\u5ea6\u7b49\u300d\u6b04\u3068\u300c\u6cd5\u4eba\u540d\u300d\u6b04\u306e\u307f\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3082\u8d64\u5b57\u306a\u306e\u3067\u3001\u66f8\u304d\u65b9\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 14pt;\"><span class=\"f-marker-y\">\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/47cd220ab37b93ef6f32272c489375a0.jpg?resize=856%2C1304&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6b21\u8449\u8a18\u8f09\u4f8b\" width=\"856\" height=\"1304\" class=\"alignnone  wp-image-464\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/47cd220ab37b93ef6f32272c489375a0.jpg?w=1260&amp;ssl=1 1260w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/47cd220ab37b93ef6f32272c489375a0.jpg?resize=197%2C300&amp;ssl=1 197w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/47cd220ab37b93ef6f32272c489375a0.jpg?resize=672%2C1024&amp;ssl=1 672w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/47cd220ab37b93ef6f32272c489375a0.jpg?resize=768%2C1170&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/47cd220ab37b93ef6f32272c489375a0.jpg?resize=1008%2C1536&amp;ssl=1 1008w\" sizes=\"(max-width: 856px) 100vw, 856px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306f\u3001\u5225\u8868\uff11\u3068\u30bb\u30c3\u30c8\u3068\u306a\u308b\u5225\u8868\u306a\u306e\u3067\u3001\u8d64\u5b57\u3067\u8a18\u8f09\u3059\u308b\u7b87\u6240\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306f\u3053\u308c\u3067\u5b8c\u6210\u3067\u3059\u3002\u7d9a\u3044\u3066\u306f\u3001\u5225\u8868\uff11\u3067\u3059\u3002<\/p>\n<h4>2-1-9\u3000\u5225\u8868\uff11\u3092\u66f8\u304f<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8868\u7d19\u3068\u306a\u308b\u5225\u8868\u304c\u5225\u8868\uff11\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u984d\u3092\u3044\u304f\u3089\u7d0d\u4ed8\u3059\u308b\u306e\u304b\u3001\u6b20\u640d\u91d1\u3092\u3044\u304f\u3089\u7e70\u8d8a\u3059\u306e\u304b\u3068\u3044\u3063\u305f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u6700\u7d42\u7684\u306a\u6570\u5b57\u3092\u793a\u3059\u5f79\u5272\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff11\u306b\u66f8\u304b\u308c\u305f\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u305f\u308a\u3001\u9084\u4ed8\u3055\u308c\u305f\u308a\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5192\u982d\u3067\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b\u3092\u307f\u3066\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-1-9-1\u3000\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dc5a065f51a596c32a1276b6d4b486a.jpg?resize=868%2C1211&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u8a18\u8f09\u4f8b\u8d64\u5b57\" width=\"868\" height=\"1211\" class=\"alignnone  wp-image-467\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dc5a065f51a596c32a1276b6d4b486a.jpg?w=1377&amp;ssl=1 1377w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dc5a065f51a596c32a1276b6d4b486a.jpg?resize=215%2C300&amp;ssl=1 215w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dc5a065f51a596c32a1276b6d4b486a.jpg?resize=734%2C1024&amp;ssl=1 734w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dc5a065f51a596c32a1276b6d4b486a.jpg?resize=768%2C1071&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9dc5a065f51a596c32a1276b6d4b486a.jpg?resize=1102%2C1536&amp;ssl=1 1102w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<h5>2-1-9-2\u3000\u5225\u8868\uff11\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u301c\u8d64\u5b57\u7de8\u301c<\/h5>\n<p><strong>\u2776 \u9752\u8272\u3068\u767d\u8272\u306e\u533a\u5225<br \/>\n<\/strong>\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<br \/>\n\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<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=846%2C257&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u9752\u8272\u7533\u544a\" width=\"846\" height=\"257\" class=\"alignnone  wp-image-468\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?w=1230&amp;ssl=1 1230w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=300%2C91&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=1024%2C311&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=768%2C234&amp;ssl=1 768w\" sizes=\"(max-width: 846px) 100vw, 846px\" \/><\/p>\n<p><strong>(1) \u300c\u6cd5\u4eba\u306e\u4f4f\u6240\u30fb\u6cd5\u4eba\u7a0e\u7b49\uff0b\u4ee3\u8868\u8005\u540d\u30fb\u4f4f\u6240\u300d\u6b04<br \/>\n<\/strong>\u300c\u7d0d\u7a0e\u5730\uff08\u6cd5\u4eba\u306e\u672c\u5e97\u6240\u5728\u5730\uff09\u300d\u3001\u300c\u6cd5\u4eba\u540d\u300d\u300c\u6cd5\u4eba\u756a\u53f7\uff0813\u6841\uff09\u300d\u3001\u300c\u4ee3\u8868\u8005\u300d\u306e\u6c0f\u540d\uff08+\u30d5\u30ea\u30ac\u30ca\uff09\u3001\u300c\u4ee3\u8868\u8005\u4f4f\u6240\u300d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=812%2C356&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u9752\u8272\u7533\u544a\" width=\"812\" height=\"356\" class=\"alignnone  wp-image-469\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?w=1168&amp;ssl=1 1168w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=300%2C132&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=1024%2C449&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=768%2C337&amp;ssl=1 768w\" sizes=\"(max-width: 812px) 100vw, 812px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u63d0\u51fa\u5e74\u6708\u65e5\u3068\u7a0e\u52d9\u7f72\u9577\u6bbf\u306e\u90e8\u5206\u306f\u66f8\u3044\u3066\u3082\u66f8\u304b\u306a\u304f\u3066\u3082\u3069\u3061\u3089\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002\uff08\u7d19\u3067\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u53ce\u53d7\u5370\u306b\u4e21\u65b9\u8868\u793a\u3055\u308c\u307e\u3059\u3057\u3001\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u3082\u4e21\u65b9\u306e\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u308b\u305f\u3081\u3002\uff09<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>(2) \u300c\u6cd5\u4eba\u533a\u5206\u300d\u304b\u3089\u300c\u6dfb\u4ed8\u66f8\u985e\u300d\u307e\u3067<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=806%2C352&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6cd5\u4eba\u533a\u5206\u7b49\" width=\"806\" height=\"352\" class=\"alignnone  wp-image-470\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?w=1708&amp;ssl=1 1708w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=300%2C131&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=1024%2C447&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=768%2C335&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=1536%2C671&amp;ssl=1 1536w\" sizes=\"(max-width: 806px) 100vw, 806px\" \/><\/p>\n<p><strong>\u2776 \u6cd5\u4eba\u533a\u5206<br \/>\n<\/strong>\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\u3001\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u53f3\u5074\u306b\u25ef\u3092\u4ed8\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\/10\/8df3e483331ed446dd2183008c4f930a.png?resize=444%2C392&#038;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\" 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\" sizes=\"(max-width: 444px) 100vw, 444px\" \/><br \/>\n\u51fa\u5178 <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>\u2777 \u4e8b\u696d\u7a2e\u76ee<br \/>\n<\/strong>\u6b21\u306e\u300c<span>\u4e8b\u696d\u7a2e\u76ee\u30fb\u696d\u7a2e\u756a\u53f7\u4e00\u89a7\u8868<\/span>\u300d\u304b\u3089\u81ea\u793e\u306e\u55b6\u3080\u696d\u7a2e\u306b\u8fd1\u3044\u3082\u306e\u3092\u9078\u3073\u8a18\u8f09\u3057\u307e\u3059\u3002<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>\u2778 \u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d<br \/>\n<\/strong>\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\u51fa\u8cc7\u306e\u3042\u308b\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u306e\u51fa\u8cc7\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2779 \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<br \/>\n<\/strong>\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<\/p>\n<ul style=\"list-style: none;\">\n<li>\u2474 \u76f8\u4e92\u4f1a\u793e<\/li>\n<li>\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\u3053\u308c\u3089\u306e\u5927\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2 \u304c\u3042\u308b\u6cd5\u4eba<\/li>\n<li>\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<\/li>\n<li>\u3000\u2461 \u76f8\u4e92\u4f1a\u793e\uff08\u5916\u56fd\u76f8\u4e92\u4f1a\u793e\u3092\u542b\u307f\u307e\u3059\u3002\uff09<\/li>\n<li>\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<\/li>\n<li>\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<\/li>\n<li>\u2477 \u6295\u8cc7\u6cd5\u4eba<\/li>\n<li>\u2478 \u7279\u5b9a\u76ee\u7684\u4f1a\u793e<\/li>\n<li>\u2479 \u53d7\u8a17\u6cd5\u4eba<\/li>\n<\/ul>\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><strong>\u277a \u540c\u975e\u533a\u5206<br \/>\n<\/strong>\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 data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=388%2C74&#038;ssl=1\" alt=\"\u5225\u8868\uff12\u5224\u5b9a\u7d50\u679c\u306e\u66f8\u304d\u65b9\" width=\"388\" height=\"74\" class=\"alignnone  wp-image-284\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?w=650&amp;ssl=1 650w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=300%2C57&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=640%2C124&amp;ssl=1 640w\" sizes=\"(max-width: 388px) 100vw, 388px\" \/><\/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><strong>\u277b \u65e7\u7d0d\u7a0e\u5730\u53ca\u3073\u65e7\u6cd5\u4eba\u540d\u7b49<br \/>\n<\/strong>\u5f53\u671f\u4e2d\u306b\u7d0d\u7a0e\u5730\u82e5\u3057\u304f\u306f\u6cd5\u4eba\u540d\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u65e7\u7d0d\u7a0e\u5730\u53c8\u306f\u65e7\u6cd5\u4eba\u540d\u3092\u8a18\u8f09\u3057\u3001\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3068\u7d0d\u7a0e\u5730\u3068\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\u53c2\u8003\u3068\u306a\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277c \u6dfb\u4ed8\u66f8\u985e<br \/>\n<\/strong>\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 \/>\n\u4eca\u56de\u306e\u4f8b\u306e\u5834\u5408\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3001\u4e8b\u696d\u6982\u6cc1\u66f8\u306b\u25cb\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(3) \u7a0e\u52d9\u7f72\u51e6\u7406\u6b04<br \/>\n<\/strong>\u7a0e\u52d9\u7f72\u51e6\u7406\u6b04\u306f\u57fa\u672c\u7684\u306b\u306f\u8a18\u8f09\u4e0d\u8981\u3067\u3059\u304c\u3001\u300c\u58f2\u4e0a\u91d1\u984d\u300d\u6b04\u3060\u3051\u306f\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\u306e \u58f2\u4e0a\u91d1\u984d\u306e\u5408\u8a08\u984d\uff08\u96d1\u53ce\u5165\u3001\u55b6\u696d\u5916\u53ce\u76ca\u53ca\u3073 \u7279\u5225\u640d\u76ca\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u3092100 \u4e07\u5186\u5358\u4f4d\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002100\u4e07\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\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\/10\/c41f93084d457e560ee23f4361dcac86.png?resize=562%2C293&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11 \u7a0e\u52d9\u7f72\u6574\u7406\u6b04\" width=\"562\" height=\"293\" class=\"alignnone  wp-image-472\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c41f93084d457e560ee23f4361dcac86.png?w=714&amp;ssl=1 714w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c41f93084d457e560ee23f4361dcac86.png?resize=300%2C156&amp;ssl=1 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/p>\n<p><strong>(4) \u4e8b\u696d\u5e74\u5ea6\u6b04\u3068\u7533\u544a\u7a2e\u985e\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08c308be963c16b019326786b8201298.png?resize=858%2C115&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11 \u4e8b\u696d\u5e74\u5ea6\u6b04\" width=\"858\" height=\"115\" class=\"alignnone  wp-image-474\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08c308be963c16b019326786b8201298.png?w=1268&amp;ssl=1 1268w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08c308be963c16b019326786b8201298.png?resize=300%2C40&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08c308be963c16b019326786b8201298.png?resize=1024%2C137&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08c308be963c16b019326786b8201298.png?resize=768%2C103&amp;ssl=1 768w\" sizes=\"(max-width: 858px) 100vw, 858px\" \/><\/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 \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u5e74\u6708\u65e5\u306b\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff15\u65e5\u3068\u8a18\u8f09\u3057\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u7d42\u4e86\u5e74\u6708\u65e5\u306b\u4ee4\u548c\uff14\u5e74\uff13\u670831\u65e5\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/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\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 \/>\n\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>\u2478 \u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d \uff11\u300d\u6b04<br \/>\n<\/strong>\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d \uff11\u300d\u6b04\u306b\u306f<strong>\u3001<\/strong>\u5225\u8868\uff14\u306e\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u306e\u2460\u306e\u5024\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\/10\/6d458c82b4213e4914ac3a1402f8dd09.jpg?resize=754%2C367&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d \uff11\u300d\u6b04\" width=\"754\" height=\"367\" class=\"alignnone  wp-image-475\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d458c82b4213e4914ac3a1402f8dd09.jpg?w=1388&amp;ssl=1 1388w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d458c82b4213e4914ac3a1402f8dd09.jpg?resize=300%2C146&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d458c82b4213e4914ac3a1402f8dd09.jpg?resize=1024%2C499&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d458c82b4213e4914ac3a1402f8dd09.jpg?resize=768%2C374&amp;ssl=1 768w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><\/p>\n<p><strong>(6)\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d 16\u300d\u6b04\u307e\u3067\u306e\u8a08\u7b97<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a43ec786072e3d69e66c9086bea0311d.jpg?resize=479%2C559&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d 16\u300d\u6b04\u307e\u3066\u3099\u306e\u8a08\u7b97\" width=\"479\" height=\"559\" class=\"alignnone  wp-image-476\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a43ec786072e3d69e66c9086bea0311d.jpg?w=694&amp;ssl=1 694w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a43ec786072e3d69e66c9086bea0311d.jpg?resize=257%2C300&amp;ssl=1 257w\" sizes=\"(max-width: 479px) 100vw, 479px\" \/><\/p>\n<div class=\"attention a-1\">\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u8d64\u5b57\u306e\u30b1\u30fc\u30b9\u306f\u300c\u6cd5\u4eba\u7a0e\u984d \uff12\u300d\u6b04\u3001\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u3001\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08 10\u300d\u6b04\u306b\u306f\uff10\u304c\u5165\u308a\u307e\u3059\u300214\u6b04\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u3068\u304d\u3060\u305113\u6b04\u306b\u5024\u304c\u5165\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u30810\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u521d\u5e74\u5ea6\u306e\u5834\u5408\u306f\u3001\u4e2d\u9593\u7533\u544a\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u300115\u6b04\u306f\u7a7a\u6b04\u3068\u306a\u308a\u300116\u6b04\u306f14\u6b04\u306e\u6570\u5b57\u304c\u5165\u308a\u307e\u3059\u3002<\/div>\n<div>\uff11\u3064\uff11\u3064\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/div>\n<p>\u2460\u300c\u6cd5\u4eba\u7a0e\u984d \uff12\u300d\u6b04\u306f\u3001\u5225\u8868\uff11\u6b21\u8449\u306e53\u6b04\u300154\u6b04\u306855\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<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c57c8ddf7097ca496f52411e2503893e.jpg?resize=597%2C263&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6cd5\u4eba\u7a0e\u984d\u6b04\u307e\u3066\u3099\u306e\u8a08\u7b97\" width=\"597\" height=\"263\" class=\"alignnone  wp-image-477\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c57c8ddf7097ca496f52411e2503893e.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c57c8ddf7097ca496f52411e2503893e.jpg?resize=300%2C132&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c57c8ddf7097ca496f52411e2503893e.jpg?resize=1024%2C451&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c57c8ddf7097ca496f52411e2503893e.jpg?resize=768%2C338&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c57c8ddf7097ca496f52411e2503893e.jpg?resize=1536%2C677&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c57c8ddf7097ca496f52411e2503893e.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 597px) 100vw, 597px\" \/><\/p>\n<p>\u2461\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306f\u3001\u5225\u8868\uff11\u306e\u300c\uff12\u6b04 \u30fc \uff13\u6b04\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\uff13\u6b04\u306f\u5225\u8868\uff16\uff08\uff16\uff09\u306e\u5024\u3092\u8ee2\u8a18\u3057\u3066\u304d\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306f\uff12\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u2462\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08 10\u300d\u6b04\u306f\u3001\uff14\u6b04\uff0b5\u6b04\uff0b\uff17\u6b04\uff0b\uff19\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u304c\u30015\u6b04\u306f\u4e00\u822c\u7684\u306a\u4e2d\u5c0f\u4f01\u696d\u304c\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u5e0c\u6709\u3067\u3059\u3057\u30017\u6b04\u306e\u571f\u5730\u8b72\u6e21\u5229\u76ca\u91d1\u306f\u73fe\u5728\u8ab2\u7a0e\u304c\u6b62\u307e\u3063\u3066\u3044\u307e\u3059\u3002\uff19\u6b04\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306f\u4e2d\u5c0f\u4f01\u696d\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<br \/>\n10\u6b04\u306f\u307b\u307c100%\u306e\u78ba\u7387\u3067\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2463\u300c\u5dee\u5f15\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d 14\u300d\u6b04\u306f\u300110\u6b04 \u30fc 11\u6b04 \u30fc 12\u6b04 \u30fc 13\u6b04\u3068\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306711\u6b04\u306812\u6b04\u306b\u5024\u304c\u5165\u308b\u3053\u3068\u306f\u76f8\u5f53\u7a00\u3067\u3059\u3002<br \/>\n13\u6b04\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3068\u304d\u306f\u5024\u304c\u5165\u308a\u307e\u3059\u306e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u5024\u304c\u5165\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u2464\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d 16\u300d\u6b04\u306f\u3001\u521d\u5e74\u5ea6\u306b\u4e2d\u9593\u7533\u544a\u304c\u51fa\u3066\u304f\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u300c\u4e2d\u9593\u7533\u544a\u5206\u306e\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308b\u305f\u3081\u300114\u6b04\u3068\u540c\u3058\u6570\u5b57\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n<p><strong>(7) \u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97<br \/>\n<\/strong>\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u306e17\u6b04\u301c21\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\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u306e\u3067\u98db\u3070\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\/10\/9c97eb851708f0a095c2e0e17e07542e.jpg?resize=675%2C255&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\" width=\"675\" height=\"255\" class=\"alignnone  wp-image-478\" \/><\/p>\n<p><strong>(8) \u571f\u5730\u8b72\u6e21\u7a0e\u984d\u306e\u5185\u8a33<br \/>\n<\/strong><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\u3082\u98db\u3070\u3057\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\/10\/6caf2a89d685cacc92c6fced1401b0c0.jpg?resize=659%2C243&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u571f\u5730\u8b72\u6e21\u7a0e\u984d\" width=\"659\" height=\"243\" class=\"alignnone  wp-image-479\" \/><\/p>\n<p><strong>(9) \u3053\u306e\u7533\u544a\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d<br \/>\n<\/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\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3044\u305a\u308c\u3082\u8a72\u5f53\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u98db\u3070\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\/10\/14cc3daaafd1c124ed4974edc21b512e.jpg?resize=650%2C336&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u571f\u5730\u8b72\u6e21\u7a0e\u984d\u3000\u9084\u4ed8\u7a0e\u984d\u6b04\" width=\"650\" height=\"336\" class=\"alignnone  wp-image-480\" \/><\/p>\n<p><strong>(10) \u3053\u306e\u7533\u544a\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408<br \/>\n<\/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\u98db\u3070\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\/10\/3a4da2fcfeddf8eca8a682d72f6b0ae4.jpg?resize=602%2C385&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u4fee\u6b63\u7533\u544a\u90e8\u5206\" width=\"602\" height=\"385\" class=\"alignnone  wp-image-481\" \/><\/p>\n<p><strong>(11) \u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 31\u300d\u6b04<br \/>\n<\/strong>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><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56ceb713106eb20176af3da332ff9df2.jpg?resize=637%2C522&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 31\u3000\" width=\"637\" height=\"522\" class=\"alignnone  wp-image-482\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56ceb713106eb20176af3da332ff9df2.jpg?w=1238&amp;ssl=1 1238w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56ceb713106eb20176af3da332ff9df2.jpg?resize=300%2C246&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56ceb713106eb20176af3da332ff9df2.jpg?resize=1024%2C839&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56ceb713106eb20176af3da332ff9df2.jpg?resize=768%2C629&amp;ssl=1 768w\" sizes=\"(max-width: 637px) 100vw, 637px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\uff10\u3092\u8ee2\u8a18\u307e\u305f\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>(12) \u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1 32\u300d\u6b04<br \/>\n<\/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><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b300341806100cd49635d13f6be03b06.jpg?resize=635%2C623&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d132\" width=\"635\" height=\"623\" class=\"alignnone  wp-image-483\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b300341806100cd49635d13f6be03b06.jpg?w=1254&amp;ssl=1 1254w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b300341806100cd49635d13f6be03b06.jpg?resize=300%2C294&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b300341806100cd49635d13f6be03b06.jpg?resize=1024%2C1004&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b300341806100cd49635d13f6be03b06.jpg?resize=768%2C753&amp;ssl=1 768w\" sizes=\"(max-width: 635px) 100vw, 635px\" \/><\/p>\n<p>\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\u306b1,000,000\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(13)\u300c\u3053\u306e\u7533\u544a\u66f8\u306b\u3088\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u6b04<br \/>\n<\/strong>\u521d\u5e74\u5ea6\u8d64\u5b57\u6c7a\u7b97\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8d64\u3067\u56f2\u3063\u305f33\u300135\u300136\u300138\u300142\u300144\u6b04\u306b0\u304c\u5165\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\/10\/81c1e388bb6db16fa845798eee8594be-1.jpg?resize=434%2C754&#038;ssl=1\" alt=\"\" width=\"434\" height=\"754\" class=\"alignnone  wp-image-490\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/81c1e388bb6db16fa845798eee8594be-1.jpg?w=700&amp;ssl=1 700w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/81c1e388bb6db16fa845798eee8594be-1.jpg?resize=173%2C300&amp;ssl=1 173w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/81c1e388bb6db16fa845798eee8594be-1.jpg?resize=589%2C1024&amp;ssl=1 589w\" sizes=\"(max-width: 434px) 100vw, 434px\" \/><\/p>\n<p>\u2460\u300c\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d 33\u300d\u6b04\u306f\u3001\uff14\u6b04 + \uff15\u6b04 + \uff17\u6b04 + 10\u306e\u5916\u66f8\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u2461\u300c\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d 35\u300d\u6b04\u306f\u300133\u6b04 + 34\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u300234\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\u3057\u305f\u304c\u3063\u306633\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e35\u6b04\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>\u2462\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 36\u300d\u6b04\u306f\u3001\u5225\u8868\uff11\u6b21\u8449\u306e58\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002\u8d64\u5b57\u306a\u306e\u3067\u7a0e\u984d\u306f\uff10\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2463\u300c\u6240\u5f97\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 38\u300d\u6b04\u306f\u300136\u6b04 + 37\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u300237\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\u3057\u305f\u304c\u3063\u306636\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e38\u6b04\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>\u2464\u300c\u5dee\u5f15\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 42\u300d\u6b04\u306f\u300138\u6b04 &#8211; 39\u6b04 &#8211; 40\u6b04 &#8211; 41\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002100\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u300240\u6b04\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u306e\u3067\u3001\u7a7a\u6b04\u300239\u6b04\u306841\u6b04\u306f\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u3002<\/p>\n<p>\u2465\u300c\u5dee\u5f15\u78ba\u5b9a\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 44\u300d\u6b04\u306f\u300142\u6b04 &#8211; 43\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u300243\u6b04\u306f\u4e2d\u9593\u7533\u544a\u3067\u7d0d\u3081\u305f\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u304c\u5165\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f\u521d\u5e74\u5ea6\u306a\u306e\u3067\u300143\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u300142\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e44\u6b04\u306b\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p><strong>(14)\u300c\u3053\u306e\u7533\u544a\u66f8\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d 45\u300d\u6b04<br \/>\n<\/strong>45\u6b04\u306f\u3001[ 43\u6b04 &#8211; 42\u6b04 ]\u3067\u8a08\u7b97\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\/10\/a65d5f523b58e2503ad5d3b9ddf8cb8a-1.jpg?resize=868%2C354&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u3000\u300c \u3053\u306e\u7533\u544a\u66f8\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d\u300d\u6b04\" width=\"868\" height=\"354\" class=\"alignnone  wp-image-492\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a65d5f523b58e2503ad5d3b9ddf8cb8a-1.jpg?w=1232&amp;ssl=1 1232w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a65d5f523b58e2503ad5d3b9ddf8cb8a-1.jpg?resize=300%2C122&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a65d5f523b58e2503ad5d3b9ddf8cb8a-1.jpg?resize=1024%2C417&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a65d5f523b58e2503ad5d3b9ddf8cb8a-1.jpg?resize=768%2C313&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3064\u307e\u308a\u4e2d\u9593\u7533\u544a\u3057\u305f\u5206\u304c\u9084\u4ed8\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306b45\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f43\u6b04\u306b\u5024\u304c\u5165\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>(15)\u300c\u3053\u306e\u7533\u544a\u66f8\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408 46\u301c49\u300d\u6b04<br \/>\n<\/strong>\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<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dceb602f214761b960254734692d1432.png?resize=443%2C365&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u3000\u300c \u3053\u306e\u7533\u544a\u66f8\u304b\u3099\u4fee\u6b63\u7533\u544a\u3066\u3099\u3042\u308b\u5834\u5408\u300d\u6b04\" width=\"443\" height=\"365\" class=\"alignnone  wp-image-493\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dceb602f214761b960254734692d1432.png?w=628&amp;ssl=1 628w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dceb602f214761b960254734692d1432.png?resize=300%2C247&amp;ssl=1 300w\" sizes=\"(max-width: 443px) 100vw, 443px\" \/><br \/>\n\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>(16)\u300c\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d \u300d\u6b04<br \/>\n<\/strong>\u300c\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d \u300d\u6b04\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5225\u8868\uff14\u306e\u914d\u5f53\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9b9052599c7e5cffdf74c04f31dded60-1.jpg?resize=791%2C284&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d\" width=\"791\" height=\"284\" class=\"alignnone  wp-image-495\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9b9052599c7e5cffdf74c04f31dded60-1.jpg?w=1332&amp;ssl=1 1332w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9b9052599c7e5cffdf74c04f31dded60-1.jpg?resize=300%2C108&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9b9052599c7e5cffdf74c04f31dded60-1.jpg?resize=1024%2C367&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9b9052599c7e5cffdf74c04f31dded60-1.jpg?resize=768%2C276&amp;ssl=1 768w\" sizes=\"(max-width: 791px) 100vw, 791px\" \/><\/p>\n<p><strong>(17)\u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\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\/10\/d3f891deedef2ff953bb164249795a33.png?resize=463%2C211&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\u6b04\" width=\"463\" height=\"211\" class=\"alignnone  wp-image-497\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d3f891deedef2ff953bb164249795a33.png?w=610&amp;ssl=1 610w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d3f891deedef2ff953bb164249795a33.png?resize=300%2C137&amp;ssl=1 300w\" sizes=\"(max-width: 463px) 100vw, 463px\" \/><\/p>\n<p>\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\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<br \/>\n\u4f8b\u3048\u3070\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001<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>(18)\u300c\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u7b49\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\/10\/55264c673c5cd7a2fb9fdb97be3af189.png?resize=398%2C184&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u3000\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u7b49\" width=\"398\" height=\"184\" class=\"alignnone  wp-image-498\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/55264c673c5cd7a2fb9fdb97be3af189.png?w=610&amp;ssl=1 610w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/55264c673c5cd7a2fb9fdb97be3af189.png?resize=300%2C139&amp;ssl=1 300w\" sizes=\"(max-width: 398px) 100vw, 398px\" \/><\/p>\n<p>\u5225\u8868\uff11\u3067\u8a08\u7b97\u3057\u305f\u7d50\u679c\u9084\u4ed8\u3068\u306a\u308b\u5834\u5408\u3001\u3064\u307e\u308a28\u6b04\u306b\u5024\u304c\u5165\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u6b04\u306b\u9084\u4ed8\u91d1\u3092\u5165\u91d1\u3057\u3066\u6b32\u3057\u3044\u91d1\u878d\u6a5f\u95a2\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\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\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<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u9084\u4ed8\u306b\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(19)\u300c\u7a0e\u7406\u58eb\u7f72\u540d\u300d\u6b04<\/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><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?resize=577%2C260&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u7a0e\u7406\u58eb\u7f72\u540d\" width=\"577\" height=\"260\" class=\"alignnone  wp-image-499\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?w=630&amp;ssl=1 630w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?resize=300%2C135&amp;ssl=1 300w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/><\/p>\n<p>\u4ee5\u4e0a\u3067\u5225\u8868\uff11\u306f\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p>\u5225\u8868\uff11\u306e\u898b\u65b9\u3084\u3088\u308a\u8a73\u3057\u304f\u66f8\u304d\u65b9\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"0vCcUgiSHa\"><p><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules1\">\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<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\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&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules1\/embed#?secret=rdvPATBWHP#?secret=0vCcUgiSHa\" data-secret=\"0vCcUgiSHa\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff11\u3068\u5225\u8868\uff11\u6b21\u8449<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/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 \u5225\u8868\uff11 \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u5225\u8868\uff11\u304c\u5b8c\u6210\u3057\u305f\u3089\u3001\u6b21\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u304b\u3089\u4e00\u65e6\u96e2\u308c\u3066\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>2-1-10\u3000\u7b2c\uff16\u53f7\u69d8\u5f0f\u3068\u7b2c20\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3059\u308b<\/h4>\n<p>\u4eca\u56de\u306e\u8a18\u4e8b\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306a\u306e\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u4f8b\u3067\u4f5c\u6210\u3057\u305f\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u304a\u793a\u3057\u3059\u308b\u306b\u3068\u3069\u3081\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3059\u308b\u7b2c\uff16\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b\u304b\u3089\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-1-10-1\u3000\u7b2c\uff16\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e1389574022b8500ae9f578bb6f01b51.jpg?resize=821%2C1238&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u7b2c\uff16\u53f7\u69d8\u5f0f\u8a18\u8f09\u4f8b\" width=\"821\" height=\"1238\" class=\"alignnone  wp-image-504\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e1389574022b8500ae9f578bb6f01b51.jpg?w=1273&amp;ssl=1 1273w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e1389574022b8500ae9f578bb6f01b51.jpg?resize=199%2C300&amp;ssl=1 199w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e1389574022b8500ae9f578bb6f01b51.jpg?resize=679%2C1024&amp;ssl=1 679w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e1389574022b8500ae9f578bb6f01b51.jpg?resize=768%2C1158&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e1389574022b8500ae9f578bb6f01b51.jpg?resize=1018%2C1536&amp;ssl=1 1018w\" sizes=\"(max-width: 821px) 100vw, 821px\" \/><br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5747\u7b49\u5272\u7387\u3092\u6a19\u6e96\u7a0e\u7387\u306e20,000\u5186\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b2c\uff16\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u9053\u5e9c\u770c\u6c11\u7a0e\u304c(22)\u6b0418,300\u5186\u3001\u4e8b\u696d\u7a0e\u304c(51)\u6b040\u5186\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c(61)\u6b040\u5186\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u767b\u9332\u3057\u6c7a\u7b97\u306b\u53cd\u6620\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.6295%; height: 24px; text-align: center;\">\u65e5\u4ed8<\/th>\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.6295%; height: 24px; text-align: center;\">2022\/3\/31\uff08\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u65e5\uff09<\/td>\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">18,300<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">18,300<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d9a\u3044\u3066\u5e02\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-1-10-2\u3000\u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/84dc367da1a318fdf52b2639c66ca640.jpg?resize=833%2C1223&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u7b2c20\u53f7\u69d8\u5f0f\u8a18\u8f09\u4f8b\" width=\"833\" height=\"1223\" class=\"alignnone  wp-image-505\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/84dc367da1a318fdf52b2639c66ca640.jpg?w=1308&amp;ssl=1 1308w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/84dc367da1a318fdf52b2639c66ca640.jpg?resize=204%2C300&amp;ssl=1 204w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/84dc367da1a318fdf52b2639c66ca640.jpg?resize=698%2C1024&amp;ssl=1 698w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/84dc367da1a318fdf52b2639c66ca640.jpg?resize=768%2C1127&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/84dc367da1a318fdf52b2639c66ca640.jpg?resize=1046%2C1536&amp;ssl=1 1046w\" sizes=\"(max-width: 833px) 100vw, 833px\" \/><br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5747\u7b49\u5272\u7387\u3092\u6a19\u6e96\u7a0e\u7387\u306e50,000\u5186\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b2c20\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5e02\u753a\u6751\u6c11\u7a0e\u304c(21)\u6b0445,800\u5186\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u767b\u9332\u3057\u6c7a\u7b97\u306b\u53cd\u6620\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u65e5\u4ed8<\/th>\n<th style=\"width: 24.9436%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 13.9926%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25.9448%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 12.9913%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">2022\/3\/31\uff08\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u65e5\uff09<\/td>\n<td style=\"width: 24.9436%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 13.9926%; height: 24px; text-align: center;\">45,800<\/td>\n<td style=\"width: 25.9448%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 12.9913%; height: 24px; text-align: center;\">45,800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u6771\u4eac23\u533a\u304c\u7d0d\u7a0e\u5730\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\uff16\u53f7\u69d8\u5f0f\u3067\u307e\u3068\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u300120\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>2-1-11\u3000\u5225\u8868\uff15(2)\u3092\u66f8\u304f\uff08\u305d\u306e\uff12\uff09<\/h4>\n<p>\u7b2c\uff16\u53f7\u69d8\u5f0f\u3068\u7b2c20\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u3001\u6b21\u306e\u60c5\u5831\u304c\u308f\u304b\u308b\u3068\u5225\u8868\uff15(2)\u3092\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 33.3333%; text-align: center;\">\u7a0e\u91d1\u7a2e\u985e<\/th>\n<th style=\"width: 33.3333%; text-align: center;\">\u7a0e\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">18,300<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">45,800<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">\u4e8b\u696d\u7a0e\uff0b\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u5225\u8868\uff15(2)\u306b\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h5>\u5f53\u671f\u5206\u306e\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u66f8\u304d\u65b9<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/27898d4e5ff55e68d8512c4170d9af1e.jpg?resize=844%2C495&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9\u305d\u306e\uff12\" width=\"844\" height=\"495\" class=\"alignnone  wp-image-512\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/27898d4e5ff55e68d8512c4170d9af1e.jpg?w=1354&amp;ssl=1 1354w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/27898d4e5ff55e68d8512c4170d9af1e.jpg?resize=300%2C176&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/27898d4e5ff55e68d8512c4170d9af1e.jpg?resize=1024%2C600&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/27898d4e5ff55e68d8512c4170d9af1e.jpg?resize=768%2C450&amp;ssl=1 768w\" sizes=\"(max-width: 844px) 100vw, 844px\" \/><\/p>\n<p>\u2776 \u300c\u9053\u5e9c\u770c\u6c11\u7a0e\u300d\u306e\u300c\u5f53\u671f\u5206\u300d\uff19\u306e\u2461\u3068\uff19\u306e\u2465\u306b\u672a\u6255\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u9053\u5e9c\u770c\u6c11\u7a0e\uff08\u3053\u306e\u4f8b\u3067\u306f18,300\u5186\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u300210\u306e\u2461\u2465\u306b\u3082\u540c\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u2777 \u300c\u5e02\u753a\u6751\u6c11\u7a0e\u300d\u306e\u300c\u5f53\u671f\u5206\u300d14\u306e\u2461\u306814\u306e\u2465\u306b\u672a\u6255\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u5e02\u753a\u6751\u6c11\u7a0e\uff08\u3053\u306e\u4f8b\u3067\u306f45,800\u5186\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u30021\uff15\u306e\u2461\u2465\u306b\u3082\u540c\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e8b\u696d\u7a0e\u306f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u6c7a\u307e\u308a\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5225\u8868\uff15(2)\u306b\u5f53\u671f\u306e\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3053\u306e\u5e74\u5ea6\u3067\u306f\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002\u5225\u8868\uff15(2)\u306b\u3082\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3060\u3051\u300c\u5f53\u671f\u5206\u300d\u306e\u884c\u304c\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h5>\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u300d\u6b04\u306e\u66f8\u304d\u65b9<\/h5>\n<p>\u5225\u8868\uff15(2)\u306e\u4e0b\u6bb5\u306e\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u300d\u90e8\u5206\u306f\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\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\/10\/b415ef9a1fb3a58e3b1457ed3521780b.png?resize=868%2C242&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\" width=\"868\" height=\"242\" class=\"alignnone  wp-image-513\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b415ef9a1fb3a58e3b1457ed3521780b.png?w=1308&amp;ssl=1 1308w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b415ef9a1fb3a58e3b1457ed3521780b.png?resize=300%2C83&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b415ef9a1fb3a58e3b1457ed3521780b.png?resize=1024%2C285&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b415ef9a1fb3a58e3b1457ed3521780b.png?resize=768%2C214&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u3044\u3046\u6cd5\u4eba\u7a0e\u72ec\u7279\u306e\u8868\u73fe\u3067\u3059\u304c\u3001\u52d8\u5b9a\u79d1\u76ee\u3067\u3044\u3046\u3068\u300c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\uff1d\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u7d0d\u7a0e\u5145\u5f53\u91d1\u306b\u3064\u3044\u3066\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/japanex.jp\/book\/?p=1125\" 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\/9da34b182308d3b3ab367f392408ee528e75689068908e69862552d69a1677cd.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u4e00\u77ac\u3067\u7406\u89e3\u3067\u304d\u308b\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u300d\u3068\u306f\uff1f\u5143\u56fd\u7a0e\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=1125\">https:\/\/japanex.jp\/book\/?p=1125<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3068\u5225\u8868\uff14\u3084\u5225\u8868\uff15\u2474\u3001\u5225\u8868\uff15\u2475\u306b\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u3044\u3046\u30ef\u30fc\u30c9\u304c\u51fa\u3066\u304f\u308b\u304c\u3053\u308c\u306f\u4f55\u306a\u306e\u304b\u3002\u52d8\u5b9a\u79d1\u76ee\u300c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3067\u51e6\u7406\u3055\u308c\u308b\u3082\u306e\u3068\u540c\u7fa9\u3002\u3053\u3053\u3067\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\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><strong>\u2776\u300c\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1 31\u300d\u6b04<br \/>\n<\/strong>\u9053\u5e9c\u770c\u6c11\u7a0e\uff0818,300\uff09\u3068\u5e02\u753a\u6751\u6c11\u7a0e\uff0845,800\uff09\u304c\u78ba\u5b9a\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e 64,100 \/ \u672a\u6255\u6cd5\u4eba\u7a0e\u7b49 64,100\uff08\u2190\u5408\u8a08\u91d1\u984d\u3067\u4ed5\u8a33\uff09<\/p>\n<p>\u7e70\u5165\u984d\u306e\u65b9\u306e\u300c\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1 31\u300d\u6b04\u306b64,100\u5186\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u7e70\u5165\u308c\u3068\u306f\u6cd5\u4eba\u7a0e\u7b49\u3092\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u7406\u89e3\u3057\u3066\u3082\u3089\u3048\u308c\u3070\u7d50\u69cb\u3067\u3059\u3002<br \/>\n\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1 \uff1d \u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3057\u305f\u91d1\u984d\uff08\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee\u304c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\uff09<\/p>\n<p><strong>\u2777 \u7e70\u5165\u984d\u306e\u65b9\u306e\u300c\u8a08 33\u300d\u6b04<br \/>\n<\/strong>33\u6b04\u306b\u306f31\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2778\u300c\u671f\u672b\u7d0d\u7a0e\u5145\u5f53\u91d1 41\u300d\u6b04<br \/>\n<\/strong>41\u6b04\u306f\u3001[ 30\u6b04 + 33\u6b04 &#8211; 40\u6b04 ]\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u5834\u5408\u306b\u7d0d\u7a0e\u5145\u5f53\u91d1\u3092\u53d6\u5d29\u3059\uff08\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3092\u501f\u65b9\u306b\u4ed5\u8a33\u3059\u308b\uff09\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u300134\u6b04\u301c40\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f0\uff08\u8a2d\u7acb\u521d\u5e74\u5ea6\u306a\u306e\u3067\u671f\u9996\u7d0d\u7a0e\u5145\u5f53\u91d1\u306f0\uff09 + 64,100 &#8211; 0 = 64,100\u3068\u306a\u308a\u300164,100\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff15(2)\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3082\u3046\u4e00\u5ea6\u5b8c\u6210\u3057\u305f\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 14pt;\"><span class=\"f-marker-y\">\u5225\u8868\uff15(2) \u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e0634cd36fb79cfbf024cf01f57ec3fb.jpg?resize=868%2C1290&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff15(2)\u5b8c\u6210\u5f62\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1290\" class=\"alignnone  wp-image-514\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e0634cd36fb79cfbf024cf01f57ec3fb.jpg?w=1292&amp;ssl=1 1292w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e0634cd36fb79cfbf024cf01f57ec3fb.jpg?resize=202%2C300&amp;ssl=1 202w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e0634cd36fb79cfbf024cf01f57ec3fb.jpg?resize=689%2C1024&amp;ssl=1 689w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e0634cd36fb79cfbf024cf01f57ec3fb.jpg?resize=768%2C1141&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e0634cd36fb79cfbf024cf01f57ec3fb.jpg?resize=1034%2C1536&amp;ssl=1 1034w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff15(2)\u306e\u3055\u3089\u306b\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"L7f5TxAAxH\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\">\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\/embed#?secret=tUPA9dTlrm#?secret=L7f5TxAAxH\" data-secret=\"L7f5TxAAxH\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(2)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-08.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 \u5225\u8868\uff15(2) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff15(1)\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/p>\n<h4>2-1-12\u3000\u5225\u8868\uff15(1)\u3092\u66f8\u304f\uff08\u305d\u306e\uff12\uff09<\/h4>\n<p><strong>\u2776\u300c\u7e70\u8d8a\u640d\u76ca\u91d1 26\u300d\u884c<br \/>\n<\/strong>26\u306e\u2462\u3068\u2463\u306b\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306e\u300c\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u5024\u3092\u305d\u308c\u305e\u308c\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\/10\/067aa51732677dcd5cf953109610adc4-1.jpg?resize=868%2C738&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff15(1) \u7e70\u8d8a\u640d\u76ca\u91d1\" width=\"868\" height=\"738\" class=\"alignnone  wp-image-530\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/067aa51732677dcd5cf953109610adc4-1.jpg?w=1408&amp;ssl=1 1408w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/067aa51732677dcd5cf953109610adc4-1.jpg?resize=300%2C255&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/067aa51732677dcd5cf953109610adc4-1.jpg?resize=1024%2C870&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/067aa51732677dcd5cf953109610adc4-1.jpg?resize=768%2C652&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777 \u300c\u7d0d\u7a0e\u5145\u5f53\u91d1 27\u300d\u884c<br \/>\n<\/strong>27\u306e\u2462\u3068\u2463\u306e\u5024\u306f\u5225\u8868\uff15(2)\u306e\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u300d\u7b87\u6240\u304b\u3089\u6b21\u306e\u3088\u3046\u306b\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\/10\/08af4949866b169aec709759b40ccd35.jpg?resize=867%2C737&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff15(1) \u7d0d\u7a0e\u5145\u5f53\u91d1\" width=\"867\" height=\"737\" class=\"alignnone  wp-image-522\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08af4949866b169aec709759b40ccd35.jpg?w=1414&amp;ssl=1 1414w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08af4949866b169aec709759b40ccd35.jpg?resize=300%2C255&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08af4949866b169aec709759b40ccd35.jpg?resize=1024%2C870&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/08af4949866b169aec709759b40ccd35.jpg?resize=768%2C653&amp;ssl=1 768w\" sizes=\"(max-width: 867px) 100vw, 867px\" \/><\/p>\n<p><strong>\u2777 \u300c\u672a\u7d0d\u9053\u5e9c\u770c\u6c11\u7a0e 29\u300d\u6b04<br \/>\n<\/strong>29\u306e\u2462\u306e\u300c\u78ba\u5b9a\u300d\u3068\u2463\u306b\u306f\u5225\u8868\uff15(2)\u306e\u300c\u9053\u5e9c\u770c\u6c11\u7a0e\u300d\u884c\u306e\u5024\u3092\u305d\u308c\u305e\u308c\u6b21\u306e\u3088\u3046\u306b\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\/10\/c5925b49b53856504411919f6456d728.jpg?resize=753%2C682&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff15(1) \u7d0d\u7a0e\u5145\u5f53\u91d1\u3000\u9053\u5e9c\u770c\u6c11\u7a0e\" width=\"753\" height=\"682\" class=\"alignnone  wp-image-523\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c5925b49b53856504411919f6456d728.jpg?w=1098&amp;ssl=1 1098w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c5925b49b53856504411919f6456d728.jpg?resize=300%2C272&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c5925b49b53856504411919f6456d728.jpg?resize=1024%2C927&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c5925b49b53856504411919f6456d728.jpg?resize=768%2C695&amp;ssl=1 768w\" sizes=\"(max-width: 753px) 100vw, 753px\" \/><\/p>\n<p>\u306a\u304a\u3001\u300c\u672a\u7d0d\u6cd5\u4eba\u7a0e\u53ca\u3073\u672a\u7d0d\u5730\u65b9\u6cd5\u4eba\u7a0e 28\u300d\u884c\u306f\u3001\u5225\u8868\uff11\u3092\u4f5c\u6210\u3057\u305f\u7d50\u679c\u3001\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u3082\u306b\uff10\u3067\u3042\u3063\u305f\u305f\u3081\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2778 \u300c\u672a\u7d0d\u5e02\u753a\u6751\u6c11\u7a0e 30\u300d\u6b04<br \/>\n<\/strong>30\u306e\u2462\u306e\u300c\u78ba\u5b9a\u300d\u3068\u2463\u306b\u306f\u5225\u8868\uff15(2)\u306e\u300c\u5e02\u753a\u6751\u6c11\u7a0e\u300d\u884c\u306e\u5024\u3092\u305d\u308c\u305e\u308c\u6b21\u306e\u3088\u3046\u306b\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\/10\/8c7feefe986f234beb17fd84d567980f.png?resize=679%2C426&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff15(1) \u7d0d\u7a0e\u5145\u5f53\u91d1\u3000\u5e02\u753a\u6751\u6c11\u7a0e\" width=\"679\" height=\"426\" class=\"alignnone  wp-image-526\" \/><\/p>\n<p><strong>\u2779 \u300c\u5dee\u5f15\u5408\u8a08\u984d 31\u300d\u884c<br \/>\n<\/strong>31\u306e\u884c\u306f\u3001\u305d\u308c\u305e\u308c\u7e26\u306e\u5217\u306e1\u301c31\u306e\u5024\u3092\u5408\u8a08\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u25b3\u306f\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4262a9a12b38762e6d53dfdacad58eaf.png?resize=729%2C430&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u88685(1)\u5dee\u5f15\u5408\u8a08\u984d\" width=\"729\" height=\"430\" class=\"alignnone  wp-image-529\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4262a9a12b38762e6d53dfdacad58eaf.png?w=976&amp;ssl=1 976w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4262a9a12b38762e6d53dfdacad58eaf.png?resize=300%2C177&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4262a9a12b38762e6d53dfdacad58eaf.png?resize=768%2C453&amp;ssl=1 768w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u300c\u5897\u2462\u300d\u306e\u5217\u306f-1,064,100 + 64,100 &#8211; 18,300 &#8211; 45,800 = -1,064,100\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff15(1)\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<br \/>\n\u5225\u8868\uff15(1)\u306e\u5b8c\u6210\u7248\u3092\u3082\u3046\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span style=\"font-size: 14pt;\"><span class=\"f-marker-y\">\u5225\u8868\uff15(1) \u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0ff99f0dcc763b9146ede76dd3c2e42f.jpg?resize=748%2C1187&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u88685(1)\u8a18\u8f09\u4f8b\u5b8c\u6210\u5f62\" width=\"748\" height=\"1187\" class=\"alignnone  wp-image-527\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0ff99f0dcc763b9146ede76dd3c2e42f.jpg?w=1210&amp;ssl=1 1210w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0ff99f0dcc763b9146ede76dd3c2e42f.jpg?resize=189%2C300&amp;ssl=1 189w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0ff99f0dcc763b9146ede76dd3c2e42f.jpg?resize=645%2C1024&amp;ssl=1 645w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0ff99f0dcc763b9146ede76dd3c2e42f.jpg?resize=768%2C1219&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0ff99f0dcc763b9146ede76dd3c2e42f.jpg?resize=968%2C1536&amp;ssl=1 968w\" sizes=\"(max-width: 748px) 100vw, 748px\" \/><\/p>\n<p>\u5225\u8868\uff15(1)\u306e\u3088\u308a\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"hQluceSdn0\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\">\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\/embed#?secret=qoAutR6Dv8#?secret=hQluceSdn0\" data-secret=\"hQluceSdn0\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(1)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-06.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 \u5225\u8868\uff15(1) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u3044\u3088\u3044\u3088\u6700\u5f8c\u3067\u3059\u3002\u5225\u8868\uff14\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/p>\n<h4>2-1-13\u3000\u5225\u8868\uff14\u3092\u66f8\u304f\uff08\u305d\u306e\uff12\uff09<\/h4>\n<p>\u5225\u8868\uff14\u3092\u4ed5\u4e0a\u3052\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d 1\u300d\u306e\u91d1\u984d\u3092\u4fee\u6b63<\/strong><br \/>\n\u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d 1\u300d\u306e\u5024\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u3068\u4e00\u81f4\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\/10\/3ad5286103080e48a3acb3e5ea952405-1.png?resize=839%2C371&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff14\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d\" width=\"839\" height=\"371\" class=\"alignnone  wp-image-532\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3ad5286103080e48a3acb3e5ea952405-1.png?w=1394&amp;ssl=1 1394w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3ad5286103080e48a3acb3e5ea952405-1.png?resize=300%2C133&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3ad5286103080e48a3acb3e5ea952405-1.png?resize=1024%2C452&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3ad5286103080e48a3acb3e5ea952405-1.png?resize=768%2C339&amp;ssl=1 768w\" sizes=\"(max-width: 839px) 100vw, 839px\" \/><\/p>\n<p>\u7b2c\uff16\u53f7\u69d8\u5f0f\u3068\u7b2c\uff12\uff10\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\uff0818,300\uff09\u3068\u5e02\u753a\u6751\u6c11\u7a0e\uff0845,800\uff09\u304c\u78ba\u5b9a\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e 64,100 \/ \u672a\u6255\u6cd5\u4eba\u7a0e\u7b49 64,100\uff08\u2190\u5408\u8a08\u91d1\u984d\u3067\u4ed5\u8a33\uff09<br \/>\n\u3053\u308c\u304c\u6c7a\u7b97\u306b\u53cd\u6620\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u304c\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u25b31,000,000 <i class=\"wp-svg-arrow-right arrow-right\"><\/i> \u25b31,064,100\u306b\u5909\u308f\u308a\u307e\u3057\u305f\u3002<br \/>\n\u78ba\u5b9a\u3057\u305f\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u306b\u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d 1\u300d\u306e\u5024\u3082\u4fee\u6b63\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2777 \u300c\u640d\u91d1\u306b\u7b97\u5165\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1 \uff14\u300d\u6b04<br \/>\n<\/strong>\uff14\u306e\u2460\u3068\u2461\u306b\u306f\u3001\u5225\u8868\uff15(2)\u306e\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u300d\u306e31\u306e\u5024\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\/10\/bcaa9845ab37648e2fdb3802dd435cf3.jpg?resize=804%2C530&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff14\u3000\u640d\u91d1\u306b\u7b97\u5165\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1\" width=\"804\" height=\"530\" class=\"alignnone  wp-image-533\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bcaa9845ab37648e2fdb3802dd435cf3.jpg?w=1272&amp;ssl=1 1272w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bcaa9845ab37648e2fdb3802dd435cf3.jpg?resize=300%2C198&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bcaa9845ab37648e2fdb3802dd435cf3.jpg?resize=1024%2C675&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bcaa9845ab37648e2fdb3802dd435cf3.jpg?resize=768%2C506&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bcaa9845ab37648e2fdb3802dd435cf3.jpg?resize=210%2C137&amp;ssl=1 210w\" sizes=\"(max-width: 804px) 100vw, 804px\" \/><br \/>\n<\/strong><\/p>\n<p><strong>\u2777 \u300c\uff08\u52a0\u7b97\uff09\u5c0f\u8a08 11\u300d\u6b04<br \/>\n<\/strong>\u300c\u5c0f\u8a08 11\u300d\u306f\u7e26\u306e\u5217\u2460\u301c\u2462\u306b\u5bfe\u3057\u30662\u301c10\u307e\u3067\u306e\u5408\u8a08\u3092\u884c\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\/10\/50d93273685d6076056872646afbd8dc.jpg?resize=790%2C523&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff14\u3000\u52a0\u7b97\u5c0f\u8a08\" width=\"790\" height=\"523\" class=\"alignnone  wp-image-534\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/50d93273685d6076056872646afbd8dc.jpg?w=1396&amp;ssl=1 1396w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/50d93273685d6076056872646afbd8dc.jpg?resize=300%2C199&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/50d93273685d6076056872646afbd8dc.jpg?resize=1024%2C678&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/50d93273685d6076056872646afbd8dc.jpg?resize=768%2C508&amp;ssl=1 768w\" sizes=\"(max-width: 790px) 100vw, 790px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u3059\u3068\u3001\u2460\u5217\u3001\u2461\u5217\u3068\u3082\u306b\uff14\u6b04\u306b64,100\u304c\u3042\u308b\u3060\u3051\u306a\u306e\u3067\u3001\u2460\u5217\u3001\u2461\u5217\u306e11\u6b04\u306f\u305d\u308c\u305e\u308c\u300c64,100\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u2462\u5217\u306f\u4f55\u3082\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff14\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<br \/>\n\u5225\u8868\uff14\u306e\u5b8c\u6210\u5f62\u3092\u3082\u3046\u4e00\u5ea6\u3053\u3053\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span style=\"font-size: 14pt;\"><span class=\"f-marker-y\">\u5225\u8868\uff14 \u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f980b20cce9c569870a9e08a4d0b28aa.jpg?resize=724%2C1181&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u5225\u8868\uff14\u8a18\u8f09\u4f8b\u5b8c\u6210\u8a08\u5f62\" width=\"724\" height=\"1181\" class=\"alignnone  wp-image-535\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f980b20cce9c569870a9e08a4d0b28aa.jpg?w=1177&amp;ssl=1 1177w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f980b20cce9c569870a9e08a4d0b28aa.jpg?resize=184%2C300&amp;ssl=1 184w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f980b20cce9c569870a9e08a4d0b28aa.jpg?resize=628%2C1024&amp;ssl=1 628w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f980b20cce9c569870a9e08a4d0b28aa.jpg?resize=768%2C1253&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f980b20cce9c569870a9e08a4d0b28aa.jpg?resize=942%2C1536&amp;ssl=1 942w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/p>\n<p>\u5225\u8868\uff14\u306e\u5f79\u5272\u3084\u5225\u8868\uff14\u5168\u4f53\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\uff08\u7a0e\u984d\u63a7\u9664\u3001\u7559\u4fdd\u3084\u793e\u5916\u6d41\u51fa\uff09\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"ds56Q7hUCW\"><p><a href=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\">\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01<\/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;\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\/embed#?secret=ds56Q7hUCW\" data-secret=\"ds56Q7hUCW\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff14<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-05.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 \u5225\u8868\uff14 \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u521d\u5e74\u5ea6\u8d64\u5b57\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\u3053\u308c\u3067\u3059\u3079\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u3044\u304b\u304c\u3060\u3063\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u5225\u8868\u3001\u6c7a\u7b97\u66f8\u3068\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3092\u624b\u5143\u306b\u7f6e\u3044\u3066\u3001\u3053\u306e\u8a18\u4e8b\u306e\u3068\u304a\u308a\u306b\u8a18\u8f09\u3057\u3066\u3044\u305f\u3063\u305f\u3089\u300c\u96e3\u89e3\u3060\u304b\u3089\u7a0e\u7406\u58eb\u3057\u304b\u3067\u304d\u306a\u3044\u300d\u3068\u8a00\u308f\u308c\u3066\u3044\u305f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u3001\u4eca\u307e\u3055\u306b\u51fa\u6765\u4e0a\u304c\u3063\u305f\u72b6\u614b\u3067\u624b\u5143\u306b\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u521d\u5e74\u5ea6\u8d64\u5b57\u306e\u7533\u544a\u66f8\u306f\u51fa\u6765\u4e0a\u304c\u308a\u307e\u3057\u305f\u30022\u5e74\u76ee\u4ee5\u964d\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u3068\u3044\u3046\u4e0d\u5b89\u306f\u6b8b\u3063\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u30022\u5e74\u76ee\u4ee5\u964d\u306e\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\u306e\u66f8\u304d\u65b9\u3082\u7b2c\u4e8c\u5f3e\u3068\u3057\u3066\u6b21\u306e\u7ae0\u3067\u884c\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>2-2\u3000\u3010\u30b1\u30fc\u30b9\uff12\u3011\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\u306e\u66f8\u304d\u65b9\uff09\u301c\u8a2d\u7acb2\u5e74\u76ee\u4ee5\u964d \u9ed2\u5b57\u7de8\u301c<\/h3>\n<p>2-1\u3067\u306f\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u8d64\u5b57\u306e\u30b1\u30fc\u30b9\u306e\u7533\u544a\u66f8\u306e\u89e3\u8aac\u3092\u884c\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u3060\u3051\u3067\u306f\u3001\u305d\u308c\u4ee5\u5916\u306e\u30b1\u30fc\u30b9\u3067\u306f\u66f8\u3051\u306a\u3044\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u6b21\u306e\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8a2d\u7acb2\u5e74\u76ee\u4ee5\u964d<\/li>\n<li>\u9ed2\u5b57\u6c7a\u7b97<\/li>\n<\/ul>\n<p>\u305d\u308c\u3067\u306f\u65e9\u901f\u8a2d\u7acb2\u5e74\u76ee\u4ee5\u964d\u306e\u9ed2\u5b57\u6c7a\u7b97\u306e\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u3088\u3046\u306a\u6cd5\u4eba\u3092\u524d\u63d0\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u6cd5\u4eba\u540d<\/th>\n<td>\u682a\u5f0f\u4f1a\u793e\u6e05\u6d32\u8208\u7523<\/td>\n<\/tr>\n<tr>\n<th>\u9752\u8272\u767d\u8272<\/th>\n<td>\u9752\u8272\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<th>\u7b2c\u4f55\u671f\u304b<\/th>\n<td>\u7b2c3\u671f\uff08\u4ee4\u548c\uff16\u5e743\u6708\u6c7a\u7b97\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u8cc7\u7523\u306e\u4fdd\u6709\u72b6\u6cc1<\/th>\n<td>\u4fdd\u6709\u8cc7\u7523\u306a\u3057\u3002<\/td>\n<\/tr>\n<tr>\n<th>\u5229\u76ca\u306e\u72b6\u6cc1<\/th>\n<td>10,000,000\u5186\u306e\u9ed2\u5b57<\/td>\n<\/tr>\n<tr>\n<th>\u305d\u306e\u4ed6\u306e\u7279\u5fb4<\/th>\n<td>\n<ul>\n<li>\u7a0e\u984d\u63a7\u9664\u306f\u9069\u7528\u3057\u306a\u3044<\/li>\n<li>\u53d7\u53d6\u914d\u5f53\u91d1\u306a\u3057<\/li>\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306a\u3057<\/li>\n<li>\u5bc4\u9644\u91d1\u306a\u3057<\/li>\n<li>\u7e70\u8d8a\u6b20\u640d\u91d1\u304c1,500,000\uff08\u7b2c\uff11\u671f1,000,000\/\u7b2c\uff12\u671f500,000\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u682a\u4e3b\u306e\u72b6\u6cc1<\/th>\n<td>\u4e00\u4eba\u793e\u9577 \u682a\u5f0f\u6570100 \u8cc7\u672c\u91d11,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span id=\"2-2-1\">\u300c1-2-1\u3000\u5fc5\u8981\u306a\u5225\u8868\u3092\u9078\u5225\u3059\u308b\u300d\u3067\u89e3\u8aac\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u3067\u3053\u306e\u4f1a\u793e\u3067\u5fc5\u8981\u306b\u306a\u308b\u5225\u8868\u3092\u5224\u65ad\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 192px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 50%; height: 24px;\">\u5fc5\u8981\u306a\u5225\u8868<\/th>\n<th style=\"width: 50%; height: 24px;\">\u5fc5\u8981\u3068\u306a\u308b\u7406\u7531<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u5225\u8868\uff11<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u5225\u8868\uff11\u6b21\u8449<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u5225\u8868\uff14<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u5225\u8868\uff15(1)<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u5225\u8868\uff15(2)<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u5225\u8868\uff12<\/td>\n<td style=\"width: 50%; height: 24px;\">\u682a\u5f0f\u4f1a\u793e\u3060\u304b\u3089<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u5225\u8868\uff17(1)<\/td>\n<td style=\"width: 50%; height: 24px;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u304b\u3089<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u9069\u7528\u984d\u660e\u7d30\u66f8<\/td>\n<td style=\"width: 50%; height: 24px;\">\u9ed2\u5b57<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d9a\u3044\u3066\u3001\u300c<span id=\"2-2-2\">2-2-2\u3000\u4f5c\u6210\u3059\u308b\u5225\u8868\u306e\u9806\u756a\u300d\u3067\u89e3\u8aac\u3057\u305f<\/span>\u300c\u5225\u8868\u306e\u4f5c\u6210\u306e\u9806\u756a\u4e00\u89a7\u300d\u306b\u3088\u3063\u3066\u4f5c\u6210\u3059\u308b\u9806\u756a\u3092\u793a\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u5225\u88682 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2475\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2474\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff17\u2474 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff11\u6b21\u8449 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff11<i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \uff08\u3010\u5730\u65b9\u7a0e\u3011\u7b2c\uff16\u53f7\u69d8\u5f0f <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\u00a0 \u7b2c20\u53f7\u69d8\u5f0f <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\u00a0 \uff09\u5225\u8868\uff15\u2475\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2474\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2462<\/div>\n<p>\u3053\u306e\u9806\u756a\u3067\u5225\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-2-1\u3000\u5225\u8868\uff12\uff08\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09\u3092\u66f8\u304f<\/h4>\n<p>\u8a2d\u7acb3\u5e74\u76ee\u306e\u6c7a\u7b97\u306a\u306e\u3067\u3001\u3053\u308c\u307e\u3067\u5225\u8868\uff12\u306f\u4f5c\u6210\u3057\u3066\u304d\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002<br \/>\n\u6700\u3082\u7c21\u5358\u306a\u306e\u306f\u3001\u682a\u4e3b\uff08\u307e\u305f\u306f\u793e\u54e1\uff09\u306b\u524d\u5e74\u5ea6\u672b\u304b\u3089\u5909\u52d5\u304c\u306a\u3051\u308c\u3070\u540c\u3058\u5185\u5bb9\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u540c\u3058\u3082\u306e\u3092\u3082\u3046\u4e00\u5ea6\u4f5c\u308c\u3070\u3088\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff12\u306e\u66f8\u304d\u65b9\u3092\u4e00\u4eba\u793e\u9577\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n2-1-1\u3068\u540c\u3058\u5185\u5bb9\u306e\u3082\u306e\u3092\u63b2\u8f09\u3057\u307e\u3059\u306e\u3067\u3001\u3059\u3067\u306b\u8aad\u3093\u3067\u3044\u308b\u65b9\u306f\u3053\u306e\u5225\u8868\uff12\u306e\u66f8\u304d\u65b9\u306f\u98db\u3070\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5225\u8868\uff12\u3068\u3044\u3046\u66f8\u985e\u304c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3092\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u308b\u3088\u3046\u5192\u982d\u3067\u8a18\u8f09\u4f8b\u3092\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h5>2-2-1-1\u3000\u5225\u8868\uff12\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=837%2C1231&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u5225\u8868\uff12\u8a18\u8f09\u4f8b\u3000\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\" width=\"837\" height=\"1231\" class=\"alignnone  wp-image-856\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?w=1306&amp;ssl=1 1306w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=204%2C300&amp;ssl=1 204w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=697%2C1024&amp;ssl=1 697w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=768%2C1129&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=1045%2C1536&amp;ssl=1 1045w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p>\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u305f\u3089\u3001\u5225\u8868\uff12\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3092\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-2-1-2\u3000\u5225\u8868\uff12\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u5225\u8868\uff12\u306f\u3001\u307e\u305a\u4e0b\u534a\u5206\u306b\u4f4d\u7f6e\u3059\u308b\u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300d\u90e8\u5206\u304b\u3089\u66f8\u304d\u59cb\u3081\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff11 \u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span><strong>\u2776 \u300c\u9806\u4f4d\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\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=611%2C144&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u9806\u4f4d\u300d\" width=\"611\" height=\"144\" class=\"alignnone  wp-image-310\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><\/p>\n<p>\u300c\u682a\u5f0f\u6570\u7b49\u300d\u6b04\u306e\u65b9\u306b\u300c\uff11\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u682a\u4e3b\u304c\u300c\u7e54\u7530 \u4fe1\u96c4\u300d\u4e00\u4eba\u3057\u304b\u3044\u307e\u305b\u3093\u306e\u3067\u3001\uff11\u4f4d\u306e\u610f\u5473\u3067\u300c\uff11\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u96a3\u306e\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<br \/>\n<span class=\"f-marker-w\">\uff11\u682a\u306b\u5bfe\u3057\u3066\uff11\u500b\u306e\u8b70\u6c7a\u6a29\u304c\u539f\u5247<\/span>\u306a\u306e\u3067\u3001\u8b70\u6c7a\u6a29\u304c\u884c\u4f7f\u3067\u304d\u306a\u3044\u306a\u3069\u306e\u7a2e\u985e\u682a\u5f0f\u304c\u306a\u3044\u9650\u308a\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u308a\u3001\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u306a\u306e\u3067\u3001\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u2777 \u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\uff08\u793e\u54e1\uff09\u53ca\u3073\u540c\u65cf\u95a2\u4fc2\u8005\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\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=602%2C142&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u4f4f\u6240\u300d\" width=\"602\" height=\"142\" class=\"alignnone  wp-image-311\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><\/p>\n<ul>\n<li>\u300c\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u300d\u6b04\u306b\u682a\u4e3b\u306e\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<li>\u300c\u6c0f\u540d\u53c8\u306f\u6cd5\u4eba\u540d\u300d\u6b04\u306b\u682a\u4e3b\u306e\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u2778\u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u7d9a\u67c4\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\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=611%2C144&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u7d9a\u67c4\u300d\" width=\"611\" height=\"144\" class=\"alignnone  wp-image-312\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><\/p>\n<p>\u00a0\u682a\u4e3b\u304c\u4e00\u4eba\u306a\u306e\u3067\u3001\u300c\u672c\u4eba\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2779\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u7b49 19\u301c22\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\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=615%2C145&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u682a\u5f0f\u6570\u300d\" width=\"615\" height=\"145\" class=\"alignnone  wp-image-313\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 615px) 100vw, 615px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u306f\u682a\u4e3b\u304c\u500b\u4eba\u306a\u306e\u3067\u3001\u300c\u88ab\u652f\u914d\u4f1a\u793e\u3067\u306a\u3044<strong>\u6cd5\u4eba\u682a\u4e3b<\/strong>\u7b49\u300d\u306b\u306f\u5165\u3089\u305a\u3001\u300c\u305d\u306e\u4ed6\u306e\u682a\u4e3b\u7b49\u300d\u306e\u65b9\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u300d\u6b04\u306f\u3001\u4eca\u56de\u306e\u4f8b\u306f<span class=\"f-marker-w\">\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067\u682a\u5f0f\u6570\u3092\u8a18\u8f09<\/span>\u3057\u307e\u3059\u3002<span class=\"f-marker-w\">\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u51fa\u8cc7\u306e\u91d1\u984d\u3092\u8a18\u8f09<\/span>\u3057\u307e\u3059\u3002<\/li>\n<li>\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306f\u3001\u300c\u9806\u4f4d\u300d\u6b04\u540c\u69d8<span class=\"f-marker-w\">\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff12 \u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u6b21\u306b\u5225\u8868\uff12\u306e\u5de6\u4e0a\u306e\u90e8\u5206\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776\u300c\u671f\u672b\u73fe\u5728\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u984d 1\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\/10\/b31b08347478fe2191679b28023d4adf.png?resize=442%2C162&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u682a\u5f0f\u7dcf\u6570\u300d\" width=\"442\" height=\"162\" class=\"alignnone  wp-image-302\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b31b08347478fe2191679b28023d4adf.png?w=658&amp;ssl=1 658w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b31b08347478fe2191679b28023d4adf.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 442px) 100vw, 442px\" \/><\/p>\n<p>\uff11\u6b04\u306b\u306f\u3001\u6c7a\u7b97\u671f\u672b\u73fe\u5728\u306e\u767a\u884c\u6e08\u307f\u682a\u5f0f\u7dcf\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7e54\u7530\u4fe1\u96c4\u304c100\u682a\u304c\u3059\u3079\u3066\u306a\u306e\u3067\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u51fa\u8cc7\u306e\u91d1\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2777\u300c(19)\u3068(21)\u306e\u4e0a\u4f4d\uff13\u9806\u4f4d\u306e\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d 2\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\/10\/6d161db32dc8eb85be3fe75553586819.png?resize=442%2C162&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u4e0a\u4f4d\uff13\u4f4d\u306e\u682a\u5f0f\u6570\u300d\" width=\"442\" height=\"162\" class=\"alignnone  wp-image-303\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d161db32dc8eb85be3fe75553586819.png?w=619&amp;ssl=1 619w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d161db32dc8eb85be3fe75553586819.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 442px) 100vw, 442px\" \/><\/p>\n<p>\u3059\u3067\u306b\u8a18\u8f09\u3057\u305f\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u7b49\u300d\u306e(19)\u6b04\u3068(21)\u6b04\u306b\u8a18\u8f09\u3057\u305f\u6570\u5b57\u3092\u5168\u3066\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f(21)\u6b04\u306b100\u306e\u307f\u306a\u306e\u3067(2)\u6b04\u306b\u306f\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001(19)\u6b04\u3068(21)\u6b04\u306b\u8a18\u8f09\u3057\u305f\u51fa\u8cc7\u306e\u91d1\u984d\u306e\u5408\u8a08\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2778\u300c\u682a\u5f0f\u6570\u7b49\u306b\u3088\u308b\u5224\u5b9a 3\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\/10\/665bcf64c925da2238a345303fb73dab.png?resize=417%2C153&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u682a\u5f0f\u6570\u306b\u3088\u308b\u5224\u5b9a\u300d\" width=\"417\" height=\"153\" class=\"alignnone  wp-image-304\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/665bcf64c925da2238a345303fb73dab.png?w=581&amp;ssl=1 581w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/665bcf64c925da2238a345303fb73dab.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 417px) 100vw, 417px\" \/><\/p>\n<p>\uff08\uff12\u6b04 \u00f7 \uff11\u6b04\uff09 \u00d7 100\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f ( 100[\uff12\u6b04] \u00f7 100[\uff11\u6b04] ) \u00d7 100 = 100% \u3068\u306a\u308b\u306e\u3067\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u2779<strong>\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5272\u5408 10\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\/10\/1c7e6849b4f06fec74e4efa95792785d.png?resize=351%2C408&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5272\u5408\u300d\" width=\"351\" height=\"408\" class=\"alignnone  wp-image-305\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c7e6849b4f06fec74e4efa95792785d.png?w=542&amp;ssl=1 542w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c7e6849b4f06fec74e4efa95792785d.png?resize=258%2C300&amp;ssl=1 258w\" sizes=\"(max-width: 351px) 100vw, 351px\" \/><\/p>\n<p>3\u6b04\u3001\uff16\u6b04\u53c8\u306f\uff19\u6b04\u306e\u3046\u3061\u6700\u3082\u9ad8\u3044\u5272\u5408\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f3\u6b04\u306b\u3057\u304b\u5024\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u30013\u6b04\u306e\u5024\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u7a7a\u6b04\u306b\u306a\u3063\u3066\u3044\u308b\uff14\u301c\uff19\u6b04\u306e\u88dc\u8db3\u89e3\u8aac<\/p>\n<p>(4)\u301c(6)\u6b04\u306f\u3001(20)\u3068(21)\u306e\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306b\u5024\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f(20)\u3068(21)\u306e\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u3061\u3089\u306e\u6b04\u3082\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>(7)\u301c(9)\u6b04\u306f\u3001\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u793e\u54e1\u306e\u6570\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eee\u306b\u4eca\u56de\u306e\u4f8b\u304c\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u793e\u54e1\u304c\uff11\u4eba\u306a\u306e\u3067\u3001(7)\u3068(8)\u6b04\u306b\u306f\u300c\uff11\u300d\u304c\u5165\u308a(9)\u6b04\u306f(1\/1)\u00d7100=100\u3068\u306a\u308a\u3001\u300c100\u300d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u98063<\/span><\/strong><\/span><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\"> \u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a 11\u301c17\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u7d9a\u3044\u3066\u5225\u8868\uff12\u306e\u53f3\u4e0a\u306e\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u6b04\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\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=558%2C540&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u306e\u66f8\u304d\u65b9\" width=\"558\" height=\"540\" class=\"alignnone  wp-image-282\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?w=770&amp;ssl=1 770w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=300%2C290&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=768%2C743&amp;ssl=1 768w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/><\/p>\n<p>\u3053\u306e\u6b04\u306f\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u3092\u3057\u306a\u304f\u3066\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u306f\u3001\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306b\u4f7f\u308f\u308c\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u5224\u5b9a\u81ea\u4f53\u5fc5\u8981\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001<span style=\"font-size: 12pt;\"><span class=\"f-marker-p\">\u3053\u306e\u8a18\u4e8b\u3067\u300c\u4e2d\u5c0f\u4f01\u696d\u300d\u3068\u3044\u3046\u8868\u73fe\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u8cc7\u672c\u91d1\uff08\u51fa\u8cc7\u91d1\uff09\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c5\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\u306e100\uff05\u5b50\u6cd5\u4eba\u3068\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u203b2\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u3092\u9664\u304f\uff09\u3092\u6307\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\u3002<\/span><\/span><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u8cc7\u672c\u91d1\u304c100\u4e07\u5186\u306e\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067\u3001\u8a18\u8f09\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff14<\/span><\/strong><\/span><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\"> \u300c\u5224\u5b9a\u7d50\u679c 18\u300d\u6b04\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u6700\u5f8c\u306b\u300c\u5224\u5b9a\u7d50\u679c\u300d\u6b04\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\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=587%2C112&#038;ssl=1\" alt=\"\u5225\u8868\uff12\u5224\u5b9a\u7d50\u679c\u306e\u66f8\u304d\u65b9\" width=\"587\" height=\"112\" class=\"alignnone  wp-image-284\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?w=650&amp;ssl=1 650w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=300%2C57&amp;ssl=1 300w\" sizes=\"(max-width: 587px) 100vw, 587px\" \/><\/p>\n<p>\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306f\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u25cb\u3092\u3064\u3051\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u6b8b\u308b\u306f\u540c\u65cf\u4f1a\u793e\u304b\u975e\u540c\u65cf\u4f1a\u793e\u306e\u3044\u305a\u308c\u306b\u306a\u308b\u304b\u306e\u5224\u5b9a\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a<\/p>\n<p>\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u304c <strong>50\uff05\u8d85<\/strong> \u2026\u2026<strong>\u540c\u65cf\u4f1a\u793e<\/strong><br \/>\n\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u304c 50\uff05\u4ee5\u4e0b \u2026\u2026\u975e\u540c\u65cf\u4f1a\u793e<\/p>\n<\/div>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u6b04\u306f100%\u306a\u306e\u3067\u3001\u300c\u540c\u65cf\u4f1a\u793e\u300d\u306b\u25ef\u3092\u3064\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff12\u306f\u5b8c\u6210\u3067\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u5225\u8868\uff12\u3092\u7c21\u5358\u306b\u4f5c\u6210\u3067\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u5225\u8868\uff12\u306f\u7fcc\u5e74\u5ea6\u306f\u4f5c\u6210\u304c\u5727\u5012\u7684\u306b\u697d\u306b\u306a\u308b\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff12\u306f\u4e00\u5ea6\u4f5c\u6210\u3059\u308c\u3070\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306b\u682a\u4e3b\u306b\u5909\u5316\u304c\u306a\u3051\u308c\u3070\u6bce\u5e74\u540c\u3058\u5185\u5bb9\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6628\u5e74\u5ea6\u4f5c\u6210\u3057\u305f\u5225\u8868\uff12\u3092\u5199\u305b\u3070\u3044\u3044\u306e\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u682a\u4e3b\u304c\u4e00\u4eba\u3068\u3044\u3046\u5358\u7d14\u3060\u3063\u305f\u306e\u3067\u3001\u5225\u8868\uff12\u306e\u4f5c\u6210\u4f8b\u3068\u3057\u3066\u306f\u6700\u3082\u7c21\u5358\u306a\u90e8\u985e\u306b\u5165\u308a\u307e\u3059\u3002<br \/>\n\u682a\u4e3b\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u3084\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u30b1\u30fc\u30b9\u7b49\u5225\u8868\uff12\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"pM7FYqg6DY\"><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; visibility: hidden;\" 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=THWLkTq9i0#?secret=pM7FYqg6DY\" data-secret=\"pM7FYqg6DY\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u307e\u305f\u5225\u8868\uff12\u306e\u8a18\u8f09\u306e\u624b\u5f15\u304d\u3092\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u672c\u5bb6\u306e\u66f8\u304d\u65b9\u3092\u53c2\u7167\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u30ea\u30f3\u30af\u304b\u3089\u3069\u3046\u305e\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2020\/pdf\/03-02.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u8868\u4e8c \u300c\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/a><\/p>\n<h4>2-2-2\u3000\u5225\u8868\uff15(2)\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p>\u7d9a\u3044\u3066\u306f\u5225\u8868\uff15(2)\u306e\u4f5c\u6210\u306b\u79fb\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u6b21\u306e\u524d\u63d0\u3067\u5225\u8868\uff15(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u524d\u63d0\uff11\u3000\u5f53\u671f\u9996\uff08\uff1d\u524d\u671f\u672b\uff09\u306b\u672a\u7d0d\u3068\u306a\u3063\u3066\u3044\u305f\u6cd5\u4eba\u7a0e\u7b49<br \/>\n<\/strong>\uff08\u524d\u671f\u306f\u8d64\u5b57\u3060\u3063\u305f\uff09<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 96px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 33.9257%; height: 24px;\">\u5f53\u671f\u9996\u306b\u672a\u7d0d\u3068\u306a\u3063\u3066\u3044\u308b\u7a0e\u76ee<\/th>\n<th style=\"width: 27.1068%; height: 24px;\">\u672a\u7d0d\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.9257%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 27.1068%; height: 24px; text-align: right;\">0<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.9257%; height: 24px; text-align: center;\">\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"width: 27.1068%; height: 24px; text-align: right;\">20,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.9257%; height: 24px; text-align: center;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 27.1068%; height: 24px; text-align: right;\">50,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.9257%; height: 24px; text-align: center;\">\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 27.1068%; height: 24px; text-align: right;\">0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u524d\u63d0\uff12\u3000\u3010\u7d4c\u7406\u65b9\u6cd5\u3011\u524d\u63d0\uff11\u306e\u91d1\u984d\u3092\u524d\u5e74\u5ea6\u672b\u306b\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3057\u3066\u3044\u308b<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">70,000<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">70,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u671f\u672b\u306b\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306e\u307f\u3092\u63a1\u7528\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u7b49\u306e\u7d4c\u7406\u51e6\u7406\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306b\u7d71\u4e00\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u5358\u7d14\u5316\u3067\u304d\u307e\u3059\u3002\u8272\u3005\u306a\u65b9\u6cd5\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u89e3\u8aac\u3059\u308b\u3068\u305d\u308c\u3060\u3051\u3067\u308f\u304b\u308a\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u5c02\u9580\u5bb6\u3067\u306a\u3044\u65b9\u306f\u8907\u6570\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u3044\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u662f\u975e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3067\u51e6\u7406\u3067\u4e00\u672c\u5316\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<span class=\"f-marker-y\">\u3059\u3067\u306b\u524d\u671f\u306e\u6cd5\u4eba\u7a0e\u7b49\u3092\u5f53\u671f\u306b\u7d0d\u3081\u305f\u3068\u304d\u306b\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u6b8b\u5ff5\u306a\u304c\u3089\u305d\u306e\u65b9\u6cd5\u306e\u89e3\u8aac\u3092\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3060\u3051\u3067\u306f\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u3053\u3068\u3092\u524d\u63d0\u306b\u8a18\u8f09\u3057\u305f\u5225\u8868\uff15(2)\u306e\u8a18\u8f09\u4f8b\u3092\u307e\u305a\u306f\u78ba\u8a8d\u3057\u3001\u5b8c\u6210\u5f62\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u307e\u3059\u3002<\/p>\n<h5>2-2-2-1\u3000\u5225\u8868\uff15(2)\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=868%2C1303&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3000\u5225\u8868\uff15(2)\u306e\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1303\" class=\"alignnone  wp-image-561\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?w=1279&amp;ssl=1 1279w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=200%2C300&amp;ssl=1 200w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=682%2C1024&amp;ssl=1 682w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=768%2C1153&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=1023%2C1536&amp;ssl=1 1023w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u3053\u308c\u304b\u3089\u5b9f\u969b\u306b\u5225\u88685(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-2-2-2\u3000\u5225\u8868\uff15(2)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u5225\u8868\uff15(2)\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u2776 \u524d\u671f\u672b\u306e\u5024\u3092\u5f53\u671f\u9996\u306b\u8ee2\u8a18\u3059\u308b<br \/>\n<\/strong>\u307e\u305a\u3001\u524d\u671f\u306e\u5225\u8868\uff15(2)\u3092\u7528\u610f\u3057\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u524d\u671f\u306e\u5225\u8868\uff15(2)\u306e\u6cd5\u4eba\u7a0e\u7b49\u3068\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u671f\u672b\u306e\u5024\u3092\u6b21\u306e\u3088\u3046\u306b\u5f53\u671f\u306e\u5225\u8868\uff15(2)\u306b\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\/10\/eadbd17a5df5ebe78df5451867fc5cb4.jpg?resize=868%2C847&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u524d\u671f\u306e\u5024\u3092\u8ee2\u8a18\" width=\"868\" height=\"847\" class=\"alignnone  wp-image-562\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/eadbd17a5df5ebe78df5451867fc5cb4.jpg?w=1464&amp;ssl=1 1464w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/eadbd17a5df5ebe78df5451867fc5cb4.jpg?resize=300%2C293&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/eadbd17a5df5ebe78df5451867fc5cb4.jpg?resize=1024%2C999&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/eadbd17a5df5ebe78df5451867fc5cb4.jpg?resize=768%2C749&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777 \u300c\u5f53\u671f\u4e2d\u306e\u7d0d\u4ed8\u7a0e\u984d\u300d\u6b04\u306b<\/strong><strong>\u8a18\u5165\u3059\u308b<br \/>\n<\/strong>\u2460 \u524d\u671f\u672b\u306b\u6b21\u306e\u3088\u3046\u306b\u6cd5\u4eba\u7a0e\u7b49\u3092\u4ed5\u8a33\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3057\u305f\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u53d6\u5f15\u5e74\u6708\u65e5<\/th>\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">2023\/3\/31<\/td>\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">70,000<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">70,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2461 \u5f53\u671f\u4e2d\u306b\u672a\u6255\u6cd5\u4eba\u7a0e\u7b4970,000\uff08\u9053\u5e9c\u770c\u6c11\u7a0e 20,000 + \u5e02\u753a\u6751\u6c11\u7a0e 50,000\uff09\u3092\u7d0d\u3081\u305f\u3068\u304d\u306b\u6b21\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u53d6\u5f15\u5e74\u6708\u65e5<\/th>\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">2023\/5\/31<\/td>\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">70,000<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">70,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3092\u5225\u8868\uff15(2)\u306e\u300c\u5f53\u671f\u4e2d\u306e\u7d0d\u4ed8\u7a0e\u984d\u300d\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u3001\u7d0d\u3081\u305f\u91d1\u984d\u3092\u300c\u5145\u5f53\u91d1\u53d6\u5d29\u3057\u306b\u3088\u308b\u7d0d\u4ed8\u2462\u300d\u5217\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\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\/10\/ec4addc1e91c44d88de189eee85b9e34.jpg?resize=868%2C740&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u7d0d\u4ed8\u72b6\u6cc1\u5145\u5f53\u91d1\u7d0d\u4ed8\" width=\"868\" height=\"740\" class=\"alignnone  wp-image-565\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ec4addc1e91c44d88de189eee85b9e34.jpg?w=1124&amp;ssl=1 1124w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ec4addc1e91c44d88de189eee85b9e34.jpg?resize=300%2C256&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ec4addc1e91c44d88de189eee85b9e34.jpg?resize=1024%2C873&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ec4addc1e91c44d88de189eee85b9e34.jpg?resize=768%2C655&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u5145\u5f53\u91d1\u300d\u3068\u306f\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u300d\u306e\u3053\u3068\u3067\u3001\u3053\u308c\u306f\u6cd5\u4eba\u7a0e\u72ec\u7279\u306e\u8868\u73fe\u3067\u3059\u304c\u3001\u52d8\u5b9a\u79d1\u76ee\u3067\u3044\u3046\u3068\u300c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\uff1d\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u53d6\u5d29\u3057\u306b\u3088\u308b\u7d0d\u4ed8\u300d\u3068\u306f\u3064\u307e\u308a\u3001\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u7d0d\u4ed8\u3057\u305f\u3068\u3044\u3046\u610f\u5473\u3067\u3001\u4ed5\u8a33\u3068\u3057\u3066\u306f\u3001\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u305f\u3068\u304d\u306b\u6b21\u306e\u4ed5\u8a33\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<br \/>\n\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49 70,000 \/ \u73fe\u91d1\u9810\u91d1 70,000<br \/>\n\u7d0d\u7a0e\u5145\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\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=1125\" 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\/9da34b182308d3b3ab367f392408ee528e75689068908e69862552d69a1677cd.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u4e00\u77ac\u3067\u7406\u89e3\u3067\u304d\u308b\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u300d\u3068\u306f\uff1f\u5143\u56fd\u7a0e\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=1125\">https:\/\/japanex.jp\/book\/?p=1125<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3068\u5225\u8868\uff14\u3084\u5225\u8868\uff15\u2474\u3001\u5225\u8868\uff15\u2475\u306b\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u3044\u3046\u30ef\u30fc\u30c9\u304c\u51fa\u3066\u304f\u308b\u304c\u3053\u308c\u306f\u4f55\u306a\u306e\u304b\u3002\u52d8\u5b9a\u79d1\u76ee\u300c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3067\u51e6\u7406\u3055\u308c\u308b\u3082\u306e\u3068\u540c\u7fa9\u3002\u3053\u3053\u3067\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\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><strong>\u2778 \u300c\u671f\u672b\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u2465\u300d\u6b04\u306b\u8a18\u5165\u3059\u308b<br \/>\n<\/strong>\u2465\u6b04\u306f\u3001\u6b21\u306e\u56f3\u306e\u3088\u3046\u306b\u540c\u3058\u884c\u306e\u4e2d\u3067\u300c\u2460 \uff0b \u2461 \u30fc \u2462 \u30fc \u2463 \u30fc \u2464\u300d\u3068\u3044\u3046\u8a08\u7b97\u3092\u884c\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\/10\/8bf16ee47275692490af3b8e6f2a8f75.jpg?resize=868%2C655&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u2465\u6b04\" width=\"868\" height=\"655\" class=\"alignnone  wp-image-566\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8bf16ee47275692490af3b8e6f2a8f75.jpg?w=1272&amp;ssl=1 1272w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8bf16ee47275692490af3b8e6f2a8f75.jpg?resize=300%2C226&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8bf16ee47275692490af3b8e6f2a8f75.jpg?resize=1024%2C773&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8bf16ee47275692490af3b8e6f2a8f75.jpg?resize=768%2C580&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5b9f\u969b\u306b\u8a08\u7b97\u3059\u308b\u3068\u3053\u306e\u4f8b\u3067\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff17\u884c\u76ee\u306f\u246020,000 + \u24610 &#8211; \u246220,000 &#8211; \u24630 &#8211; \u24640 = 0<br \/>\n13\u884c\u76ee\u306f\u246050,000 + \u24610 &#8211; \u246250,000 &#8211; \u24630 &#8211; \u24640 = 0<\/p>\n<p><strong>\u2779 \u300c\u305d\u306e\u4ed6\u300d\u6b04\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\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?resize=868%2C337&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u305d\u306e\u4ed6\u6b04\" width=\"868\" height=\"337\" class=\"alignnone  wp-image-567\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?w=1294&amp;ssl=1 1294w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?resize=300%2C116&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?resize=1024%2C397&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?resize=768%2C298&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><span class=\"f-marker-w\">\u3053\u306e\u6b04\u306f\u6cd5\u4eba\u7a0e+\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u4e8b\u696d\u7a0e+\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e<strong>\u4ee5\u5916\u306e<\/strong>\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u6b04\u3067\u3059\u3002<\/span><br \/>\n\u6b21\u306e\u8868\u3092\u53c2\u7167\u3057\u3066\u3001\u8868\u306b\u3042\u308b\u79df\u7a0e\u516c\u8ab2\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001<span class=\"f-marker-w\">\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306b\u5206\u3051\u3066\u305d\u306e\u4ed6\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 240px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\"><\/th>\n<th style=\"width: 52.4439%; height: 24px;\">\u79df\u7a0e\u516c\u8ab2\u7a2e\u985e<\/th>\n<th style=\"width: 46.1894%; height: 24px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\" rowspan=\"9\">\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e<\/th>\n<td style=\"width: 52.4439%; height: 24px;\">\u5229\u5b50\u7a0e\uff08\u56fd\uff09<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7533\u544a\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u3057\u305f\u5834\u5408\u306e\u5ef6\u6ede\u7a0e<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u5ef6\u6ede\u91d1\uff08\u5730\u65b9\uff09<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7533\u544a\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u3057\u305f\u5834\u5408\u306e\u5ef6\u6ede\u91d1<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u81ea\u52d5\u8eca\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u5370\u7d19\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u8fbc\u7d4c\u7406\u306e\u307f<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\" rowspan=\"8\">\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e<\/th>\n<td style=\"width: 52.4439%; height: 24px;\">\u5ef6\u6ede\u7a0e\u30fb\u5ef6\u6ede\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u5ef6\u6ede\u7a0e\u306f\u56fd\u3001\u5ef6\u6ede\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u904e\u5c11\u7533\u544a\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u7121\u7533\u544a\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u91cd\u52a0\u7b97\u7a0e\u30fb\u91cd\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u671f\u9650\u5185\u306b\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u904e\u6020\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u5370\u7d19\u7a0e\u3092\u9069\u5207\u306b\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4ea4\u901a\u53cd\u5247\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5177\u4f53\u4f8b\u3092\u4f7f\u3063\u3066\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u59cb\u3081\u308b\u524d\u306b\u4e00\u3064\u91cd\u8981\u306a\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-ripple xcd-col4\">\n<div class=\"xcd-title\">\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u539f\u5247<\/div>\n<div class=\"xcd-content\"><strong>\u3053\u306e\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868\u306b\u3042\u308b\u79df\u7a0e\u516c\u8ab2\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u8cbb\u7528\u8a08\u4e0a\uff08\u640d\u91d1\u7d4c\u7406\uff09\u3059\u308b\u3088\u3046\u306b\u3059\u308b\uff01<\/strong><\/div>\n<\/div>\n<p>\u79df\u7a0e\u516c\u8ab2\u306e\u51e6\u7406\u65b9\u6cd5\u306f\u3001\u5b9f\u306f\uff13\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u8cbb\u7528\u8a08\u4e0a\u51e6\u7406<\/li>\n<li>\u4eee\u6255\u7d4c\u7406<\/li>\n<li>\u7d0d\u7a0e\u5145\u5f53\u91d1\uff08=\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\uff09\u51e6\u7406<\/li>\n<\/ol>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u3044\u305a\u308c\u306b\u3088\u3063\u3066\u51e6\u7406\u3057\u3066\u3082\u3044\u3044\u306e\u3067\u3059\u304c\u3001\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u304c\u65ad\u30c8\u30c4\u306b\u7c21\u5358\u3067\u3059\u3002<br \/>\n\u5fc5\u305a\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u8981\u3059\u308b\u306b\u3001\u52d8\u5b9a\u79d1\u76ee\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5834\u5408\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3067\u7d4c\u7406\u3057\u3001\u305d\u308c\u4ee5\u5916\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3067\u501f\u65b9\u3067\u7d4c\u7406\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u5177\u4f53\u4f8b\u3001\u9810\u8caf\u91d1\u306e\u5229\u606f65\u5186\u3067\u30019\u5186\u7a0e\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u306656\u5186\u304c\u53e3\u5ea7\u306b\u5165\u91d1\u306b\u306a\u3063\u305f\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 37.0222%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.4371%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 30.0035%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 18.5372%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 37.0222%; height: 24px; text-align: center;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 14.4371%; height: 24px; text-align: right;\">56<\/td>\n<td style=\"width: 30.0035%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 18.5372%; height: 24px; text-align: right;\">65<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 37.0222%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 14.4371%; height: 24px; text-align: right;\">9<\/td>\n<td style=\"width: 30.0035%; height: 24px; text-align: center;\"><\/td>\n<td style=\"width: 18.5372%; height: 24px; text-align: right;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e9\u5186\u306f\u7a0e\u984d\u63a7\u9664\u3059\u308b\u5834\u5408\u5225\u8868\uff16(1)\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u306e\u6570\u5186\u3092\u7372\u5f97\u3059\u308b\u305f\u3081\u306e\u52b4\u529b\u3068\u305d\u306e\u7d50\u679c\u304c\u898b\u5408\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff16(1)\u306e\u66f8\u304d\u65b9\u3092\u8abf\u3079\u3066\u3001\u5b9f\u969b\u306b\u4f5c\u6210\u3057\u3066\u3001\uff11\u6642\u9593\u3092\u8981\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u304c\u3053\u306e\u5229\u606f9\u5186\u5206\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u3063\u305f\u3002\u6642\u7d669\u5186\u3002\u3053\u308c\u306f\u98db\u3070\u3059\u3079\u304d\u3060\u3068\u601d\u3044\u307e\u305b\u3093\u304b\uff1f<br \/>\n\u3082\u3061\u308d\u3093\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u984d\u304c\u591a\u984d\u306b\u53ca\u3076\u5834\u5408\u306f\u3084\u308b\u3079\u304d\u3067\u3059\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u306a\u3089\u3084\u3089\u306a\u3044\u65b9\u304c\u5408\u7406\u7684\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\n\u4e0a\u306e<strong>\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868<\/strong>\u3092\u307f\u308b\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u3067\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u306e\u3067\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\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\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=712%2C238&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e\" width=\"712\" height=\"238\" class=\"alignnone  wp-image-351\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/p>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3082\u542b\u3080\u306e\u3067\u300c\u7b49\u300d\u3068\u3064\u3051\u307e\u3059\u3002<\/p>\n<p><strong>\u2474\u300c\u671f\u9996\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u2460\u300d\u6b04<br \/>\n<\/strong>\u671f\u9996\uff08\u4f1a\u8a08\u5e74\u5ea6\u958b\u59cb\u6642\u70b9\uff09\u306b\u306f\u3053\u306e9\u5186\u306f\u767a\u751f\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u2460\u306b\u306f\u4f55\u3082\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2475\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d\u2461\u300d\u6b04<br \/>\n<\/strong>\u3053\u306e9\u5186\u306f\u5f53\u671f\u4e2d\u306b\u767a\u751f\u3057\u305f\u3082\u306e\u306a\u306e\u3067\u3001\u2461\u6b04\u306b\u300c9\u300d\u3092\u8a18\u8f09\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\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=688%2C230&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e \u5f53\u671f\u767a\u751f\u7a0e\u984d\" width=\"688\" height=\"230\" class=\"alignnone  wp-image-352\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 688px) 100vw, 688px\" \/><\/p>\n<p><strong>\u2476\u300c\u5f53\u671f\u4e2d\u306e\u7d0d\u4ed8\u7a0e\u984d\u300d\u6b04<br \/>\n<\/strong>\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u539f\u5247\u3067\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5834\u5408\u306f\u3001\u300c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\u2464\u300d\u6b04\u306b9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u640d\u91d1\u7d4c\u7406\u3068\u306f\u3001\u300c\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u307b\u3069\u306e\u610f\u5473\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\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=664%2C222&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e\u3000\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\" width=\"664\" height=\"222\" class=\"alignnone  wp-image-354\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 664px) 100vw, 664px\" \/><\/p>\n<p>\u640d\u91d1\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/japanex.jp\/book\/?p=373\" 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\/720f5c7b9ae346b592f3230ae468c50a1fef0fe31c51f188f2a820aca1543888.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u640d\u91d1\u306e\u610f\u5473\u3068\u306f\uff1f\u640d\u91d1\u4e0d\u7b97\u5165\u3060\u3051\u6ce8\u610f\u3059\u308c\u3070\u5b9f\u52d9\u306f\u307b\u307cOK\u3010\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb\u304c\u56f3\u89e3\u89e3\u8aac\u3011<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=373\">https:\/\/japanex.jp\/book\/?p=373<\/div><div class=\"lkc-excerpt\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u72ec\u7279\u306e\u7528\u8a9e\u306b\u300c\u640d\u91d1\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u306a\u305c\u91cd\u8981\u304b\u3068\u3044\u3046\u3068\u6cd5\u4eba\u7a0e\u6cd5\u306b\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u5b9f\u52d9\u3067\u6700\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u3082\u640d\u91d1\u4e0d\u7b97\u5165\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u4e0a\u3067\u4e0d\u53ef\u6b20\u306a\u77e5\u8b58\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u3092\u3053\u306e\u8a18\u4e8b\u3067\u30de\u30b9\u30bf\u30fc\u3057\u307e\u3057\u3087\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>&nbsp;<\/p>\n<p><strong>\u2477\u300c\u671f\u672b\u73fe\u5728\u306e\u672a\u7d0d\u7a0e\u984d\u2465\u300d\u6b04<br \/>\n<\/strong>\u540c\u3058\u884c\u306e\u5024\u3092\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n[ \u2460\u6b04 + \u2461\u6b04 \u30fc \u2462\u6b04 \u30fc \u2463\u6b04 \u30fc \u2464\u6b04 = \u2465\u6b04 ]<br \/>\n\u3053\u306e\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u30680 + 9 &#8211; 0 &#8211; 0 &#8211; 9 = 0\u3068\u306a\u308b\u306e\u3067\u300c0\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u7a0e\u52d9\u8abf\u67fb\u5b98\u8996\u70b9\u3067\u306e\u6ce8\u610f\u70b9<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p><span class=\"f-marker-w\">\u3053\u306e\u5225\u8868\uff15(2)\u306e\u300c\u305d\u306e\u4ed6\u300d\u6b04\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306e\u8a18\u8f09\u306f\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\uff01<\/span>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<br \/>\n\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306f\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u3064\u307e\u308a\u7a0e\u91d1\u306e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u304c\u8a18\u8f09\u3082\u308c\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u5b9f\u306f\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u3001\u300c\u305d\u306e\u4ed6\u300d\u6b04\u306e\u300c\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u300d\u306e\u8a18\u8f09\u306b\u306f\u6ce8\u610f\u3092\u6255\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p><strong>\u277a \u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97 \u53d6\u5d29\u984d \u6cd5\u4eba\u7a0e\u984d\u7b49 34\u300d\u6b04<br \/>\n<\/strong>34\u6b04\u306b\u306f\u3001\uff3b 5\u306e\u2462\u306e\u5024\uff3d \uff0b \uff3b10\u306e\u2462\u306e\u5024\uff3d \uff0b \uff3b15\u306e\u2462\u306e\u5024\uff3d\u3067\u8a08\u7b97\u3057\u305f\u5024\u3092\u8a18\u8f09\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\/10\/d04de61d4cb0a7a10e0bf400ca10e942.jpg?resize=726%2C1469&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u53d6\u308a\u5d29\u3057\u984d\u8a08\" width=\"726\" height=\"1469\" class=\"alignnone  wp-image-575\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d04de61d4cb0a7a10e0bf400ca10e942.jpg?w=928&amp;ssl=1 928w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d04de61d4cb0a7a10e0bf400ca10e942.jpg?resize=148%2C300&amp;ssl=1 148w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d04de61d4cb0a7a10e0bf400ca10e942.jpg?resize=506%2C1024&amp;ssl=1 506w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d04de61d4cb0a7a10e0bf400ca10e942.jpg?resize=768%2C1554&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d04de61d4cb0a7a10e0bf400ca10e942.jpg?resize=759%2C1536&amp;ssl=1 759w\" sizes=\"(max-width: 726px) 100vw, 726px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f0 + 20,000 + 50,000 = 70,000\u3068\u306a\u308a\u300170,000\u309234\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277a \u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97 \u53d6\u5d29\u984d \u8a08 40\u300d\u6b04<br \/>\n<\/strong>40\u6b04\u306b[ 34 + 35 + 36 + 37 + 38 + 39 ]\u3092\u8a08\u7b97\u3057\u305f\u5024\u3092\u8a18\u5165\u3059\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u53d6\u5d29\u3057\u984d\u306e\u610f\u5473\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u3059\u308b\u30b1\u30fc\u30b9\u3002<br \/>\n\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49 70,000 \/ \u73fe\u91d1\u9810\u91d1 70,000\u00a0<br \/>\n\u3064\u307e\u308a\u3001\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3092\u501f\u65b9\u306b\u7d4c\u7406\u3059\u308b\u3053\u3068\u3092\u610f\u5473\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\/4bcfc030e2fad0771a671f4fc5048a87.png?resize=788%2C218&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9\u3000\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97 \u53d6\u5d29\u984d \u8a08 40\" width=\"788\" height=\"218\" class=\"alignnone  wp-image-1053\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bcfc030e2fad0771a671f4fc5048a87.png?resize=1024%2C283&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bcfc030e2fad0771a671f4fc5048a87.png?resize=300%2C83&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bcfc030e2fad0771a671f4fc5048a87.png?resize=768%2C212&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/4bcfc030e2fad0771a671f4fc5048a87.png?w=1446&amp;ssl=1 1446w\" sizes=\"(max-width: 788px) 100vw, 788px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u3068\u306e\u5408\u8a0870,000\u5206\u3057\u304b\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u7d0d\u7a0e\u5145\u5f53\u91d1\u3092\u53d6\u308a\u5d29\u3059\u306e\u306f34\u6b04\u306e\u307f\u3068\u306a\u308a\u300135\u301c39\u307e\u3067\u306f\u7a7a\u6b04\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n40\u6b04\u306f\u7d50\u5c4034\u306e70,000\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u3067\u4e00\u65e6\u5225\u8868\uff15(2)\u306f\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u8a73\u3057\u3044\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"L7f5TxAAxH\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\">\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\/embed#?secret=tUPA9dTlrm#?secret=L7f5TxAAxH\" data-secret=\"L7f5TxAAxH\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(2)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-08.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 \u5225\u8868\uff15(2) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff15(1)\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-2-3\u3000\u5225\u8868\uff15(1)\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p>\u4eca\u5ea6\u306f\u5225\u8868\uff15(1)\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff15(1)\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u4f8b\u3092\u5148\u306b\u898b\u3066\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-2-3-1\u3000\u5225\u8868\uff15(1)\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=838%2C1328&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(1)\u306e\u8a18\u8f09\u4f8b\" width=\"838\" height=\"1328\" class=\"alignnone  wp-image-573\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?w=1212&amp;ssl=1 1212w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=189%2C300&amp;ssl=1 189w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=646%2C1024&amp;ssl=1 646w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=768%2C1217&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=970%2C1536&amp;ssl=1 970w\" sizes=\"(max-width: 838px) 100vw, 838px\" \/><\/p>\n<p>\u5168\u4f53\u50cf\u304c\u7406\u89e3\u3067\u304d\u305f\u3089\u5225\u8868\uff15(1)\u3092\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-2-3-2\u3000\u5225\u8868\uff15(1)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u307e\u305a\u524d\u671f\u306e\u5225\u8868\uff15(1)\u3092\u7528\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u524d\u671f\u306e\u671f\u672b\u306e\u5024\u3092\u5f53\u671f\u306e\u671f\u9996\u306b\u8ee2\u8a18\u3059\u308b\u4f5c\u696d\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u2160\u306e\u300c\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u2460\u300d\u6b04\u3068\u2161\u300c\u671f\u9996\u73fe\u5728\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u2460\u300d\u6b04\u306e\u8a18\u8f09<\/strong><br \/>\n\u524d\u671f\u306e\u5225\u8868\uff15(1)\u306e\u2160\u306e\u2463\u5217\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u5024\u3092\u5f53\u671f\u306e\u5225\u8868\uff15(1)\u306e\u2160\u306e\u2460\u306e\u5217\u306b\u540c\u3058\u884c\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u524d\u671f\u306e\u5225\u8868\uff15(1)\u306e\u2161\u306e\u2463\u5217\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u5024\u3092\u5f53\u671f\u306e\u5225\u8868\uff15(1)\u306e\u2161\u306e\u2460\u306e\u5217\u306b\u540c\u3058\u884c\u306e\u5024\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\/10\/98cb0ac9b0d988c970e5aebd6ef0897a.jpg?resize=868%2C949&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u524d\u671f\u306e\u5024\u3092\u8ee2\u8a18\" width=\"868\" height=\"949\" class=\"alignnone  wp-image-572\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98cb0ac9b0d988c970e5aebd6ef0897a.jpg?w=1436&amp;ssl=1 1436w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98cb0ac9b0d988c970e5aebd6ef0897a.jpg?resize=274%2C300&amp;ssl=1 274w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98cb0ac9b0d988c970e5aebd6ef0897a.jpg?resize=937%2C1024&amp;ssl=1 937w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98cb0ac9b0d988c970e5aebd6ef0897a.jpg?resize=768%2C840&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98cb0ac9b0d988c970e5aebd6ef0897a.jpg?resize=1405%2C1536&amp;ssl=1 1405w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/>\u00a0<\/p>\n<p><strong>\u2777 \u300c\u7e70\u8d8a\u640d\u76ca\u91d1 26\u300d\u884c\u306e\u300c\u6e1b\u2461\u300d\u5217<br \/>\n<\/strong>26\u306e\u2461\u5217\u306b\u306f\u300126\u306e\u2460\u306e\u5024\u3068\u540c\u3058\u5024\u3092\u8a18\u8f09\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\/10\/07f98e2eedcc92d1cee32eae3b8678b6.jpg?resize=564%2C430&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u7e70\u8d8a\u640d\u76ca\u91d1\u306e\u6e1b\" width=\"564\" height=\"430\" class=\"alignnone  wp-image-576\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/07f98e2eedcc92d1cee32eae3b8678b6.jpg?w=1222&amp;ssl=1 1222w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/07f98e2eedcc92d1cee32eae3b8678b6.jpg?resize=300%2C229&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/07f98e2eedcc92d1cee32eae3b8678b6.jpg?resize=1024%2C781&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/07f98e2eedcc92d1cee32eae3b8678b6.jpg?resize=768%2C586&amp;ssl=1 768w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u300126\u306e\u2460\u304c-1,634,100\u306a\u306e\u3067\u300126\u306e\u2461\u306b\u306f\u3001-1,634,100\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2778 \u300c\u7d0d\u7a0e\u5145\u5f53\u91d1 27\u300d\u884c\u306e\u300c\u6e1b\u2461\u300d\u5217<br \/>\n<\/strong>27\u306e\u2461\u306b\u306f\u3001\u5225\u8868\uff15(2)\u306e34\u306e\u5024\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\/10\/ee0756820cd7b6779a90f8a8f48a67ba.jpg?resize=868%2C400&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\u6e1b\" width=\"868\" height=\"400\" class=\"alignnone  wp-image-577\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee0756820cd7b6779a90f8a8f48a67ba.jpg?w=1562&amp;ssl=1 1562w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee0756820cd7b6779a90f8a8f48a67ba.jpg?resize=300%2C138&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee0756820cd7b6779a90f8a8f48a67ba.jpg?resize=1024%2C472&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee0756820cd7b6779a90f8a8f48a67ba.jpg?resize=768%2C354&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee0756820cd7b6779a90f8a8f48a67ba.jpg?resize=1536%2C708&amp;ssl=1 1536w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2779 \u300c\u672a\u7d0d\u6cd5\u4eba\u7a0e\u7b49 28\u301c30\u300d\u884c\u306e\u300c\u6e1b\u2461\u300d\u5217<br \/>\n<\/strong>\u5225\u8868\uff15(2)\u306e\u5024\u3092\u5225\u8868\uff15(1)\u306b\u6b21\u306e\u3088\u3046\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u8ee2\u8a18\u5143 \u5225\u8868\uff15(2)<\/th>\n<th style=\"width: 50%; text-align: center;\">\u8ee2\u8a18\u5148 \u5225\u8868\uff15(1)<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u300c\u8a08 5\u300d\u884c\u306e\u2462 + \u2463 + \u2464<\/td>\n<td style=\"width: 50%; text-align: center;\">28\u306e\u2461<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u300c\u8a08 10\u300d\u884c\u306e\u2462 + \u2463 + \u2464<\/td>\n<td style=\"width: 50%; text-align: center;\">29\u306e\u2461<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u300c\u8a08 15\u300d\u884c\u306e\u2462 + \u2463 + \u2464<\/td>\n<td style=\"width: 50%; text-align: center;\">30\u306e\u2461<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e11e44214cb9119e79e607b30331c339.jpg?resize=868%2C368&#038;ssl=1\" alt=\"\" width=\"868\" height=\"368\" class=\"alignnone  wp-image-578\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e11e44214cb9119e79e607b30331c339.jpg?w=1708&amp;ssl=1 1708w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e11e44214cb9119e79e607b30331c339.jpg?resize=300%2C127&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e11e44214cb9119e79e607b30331c339.jpg?resize=1024%2C434&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e11e44214cb9119e79e607b30331c339.jpg?resize=768%2C326&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e11e44214cb9119e79e607b30331c339.jpg?resize=1536%2C651&amp;ssl=1 1536w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff15(1)\u306f\u4e00\u65e6\u3053\u3053\u3067\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff15(1)\u306e\u3088\u308a\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"hQluceSdn0\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\">\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\/embed#?secret=qoAutR6Dv8#?secret=hQluceSdn0\" data-secret=\"hQluceSdn0\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"hQluceSdn0\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\">\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\/embed#?secret=qoAutR6Dv8#?secret=hQluceSdn0\" data-secret=\"hQluceSdn0\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(1)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-06.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 \u5225\u8868\uff15(1) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff14\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-2-4\u3000\u5225\u8868\uff14\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p>\u5225\u8868\uff14\u3092\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff14\u306f\u5fc5\u305a\u5fc5\u8981\u306a\u5225\u8868\u3067\u3057\u305f\u3002\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u8a08\u7b97\u66f8\u7684\u5f79\u5272\u3092\u679c\u305f\u3059\u91cd\u8981\u306a\u5225\u8868\u3067\u3059\u3002<br \/>\n\u6240\u5f97\u91d1\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u306f\u3059\u3079\u3066\u3053\u306e\u5225\u8868\uff14\u306b\u96c6\u307e\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3082\u5192\u982d\u3067\u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b\u3092\u307e\u305a\u78ba\u8a8d\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5225\u8868\uff14\u306b\u306f\u3001\u69d8\u5f0f\u304c\uff12\u7a2e\u985e\u3042\u308a\u3001\u6b63\u898f\u306e\u5225\u8868\uff14\u3068\u7c21\u6613\u69d8\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306f\u8ff7\u308f\u305a\u7c21\u6613\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h5>2-2-4-1\u3000\u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=868%2C1424&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1424\" class=\"alignnone  wp-image-580\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?w=1170&amp;ssl=1 1170w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=183%2C300&amp;ssl=1 183w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=624%2C1024&amp;ssl=1 624w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=768%2C1260&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=936%2C1536&amp;ssl=1 936w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff14\u306e\u5168\u4f53\u50cf\u3092\u63b4\u3093\u3060\u3068\u3053\u308d\u3067\u3001\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-2-4-2\u3000\u5225\u8868\uff14\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\uff08\u305d\u306e\uff11\uff09<\/h5>\n<p><strong>\u2776 \u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d\u300d\u6b04<br \/>\n<\/strong>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u3053\u308c\u304b\u3089\u8a08\u7b97\u3059\u308b\u5f53\u671f\u5206\u306e<span class=\"f-marker-p\">\u6cd5\u4eba\u7a0e\u7b49\u4ee5\u5916\u306e\u51e6\u7406\u304c<\/span>\u3059\u3079\u3066\u7d42\u308f\u3063\u305f\u72b6\u614b\u306e\u6c7a\u7b97\u66f8\u3067\u5f53\u671f\u7d14\u5229\u76ca\u304c10,000,000\u306e\u9ed2\u5b57\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e00\u756a\u4e0b\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u300c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u300d\u3092\u5225\u8868\uff14\u306e\u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d\u300d\u306e\u2460\u6b04\u2461\u6b04\u306b\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\/10\/0e210326ba414757acc2204e33b2a4c5.png?resize=818%2C409&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u5f53\u671f\u5229\u76ca\" width=\"818\" height=\"409\" class=\"alignnone  wp-image-589\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0e210326ba414757acc2204e33b2a4c5.png?w=1436&amp;ssl=1 1436w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0e210326ba414757acc2204e33b2a4c5.png?resize=300%2C150&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0e210326ba414757acc2204e33b2a4c5.png?resize=1024%2C512&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0e210326ba414757acc2204e33b2a4c5.png?resize=768%2C384&amp;ssl=1 768w\" sizes=\"(max-width: 818px) 100vw, 818px\" \/><\/p>\n<p><strong>\u2777 \u300c\u914d\u5f53\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\/10\/7f96594f49fe937b978bcc300fd903db-1.png?resize=806%2C151&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u914d\u5f53\" width=\"806\" height=\"151\" class=\"alignnone  wp-image-591\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f96594f49fe937b978bcc300fd903db-1.png?w=1430&amp;ssl=1 1430w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f96594f49fe937b978bcc300fd903db-1.png?resize=300%2C56&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f96594f49fe937b978bcc300fd903db-1.png?resize=1024%2C192&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f96594f49fe937b978bcc300fd903db-1.png?resize=768%2C144&amp;ssl=1 768w\" sizes=\"(max-width: 806px) 100vw, 806px\" \/><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u305d\u306e\u652f\u6255\u306e\u52b9\u529b\u304c\u751f\u305a\u308b\u914d\u5f53\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\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<br \/>\n\u3053\u3053\u306b\u5024\u304c\u5165\u3063\u305f\u5834\u5408\u306f\u30011\u306e\u2461\u6b04\u306f[ \uff11\u306e\u2460\u6b04 &#8211; \uff11\u306e\u2462\u914d\u5f53 ] \u3067\u8a08\u7b97\u3057\u305f\u5024\u306b\u66f8\u304d\u63db\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u4eca\u56de\u306f\u8a72\u5f53\u304c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5225\u8868\uff14\u306e\uff12\u3001\uff13\u3001\uff15\u300113\u306f\u6b21\u306e\u3088\u3046\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff14\u306e\uff12\u6b04\u3001\uff13\u6b04\u306f\u4e2d\u9593\u7d0d\u7a0e\u304c\u3042\u308a\u3001\u305d\u308c\u3092\u8cbb\u7528\u8a08\u4e0a\uff08\u640d\u91d1\u7d4c\u7406\uff09\u3057\u305f\u5834\u5408\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n13\u6b04\u306f\u524d\u671f\u306b\u4e8b\u696d\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u3066\u3001\u305d\u308c\u3092\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3068\u3057\u3066\u7d4c\u7406\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u8ee2\u8a18\u304c\u5fc5\u8981\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\/10\/dbf75b4886995f3d34a3b8e283c964a9.jpg?resize=868%2C510&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u640d\u91d1\u7d4c\u7406\u3057\u305f\u6cd5\u4eba\u7a0e\u7b49\" width=\"868\" height=\"510\" class=\"alignnone size-full wp-image-590\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dbf75b4886995f3d34a3b8e283c964a9.jpg?w=1694&amp;ssl=1 1694w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dbf75b4886995f3d34a3b8e283c964a9.jpg?resize=300%2C176&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dbf75b4886995f3d34a3b8e283c964a9.jpg?resize=1024%2C602&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dbf75b4886995f3d34a3b8e283c964a9.jpg?resize=768%2C452&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dbf75b4886995f3d34a3b8e283c964a9.jpg?resize=1536%2C903&amp;ssl=1 1536w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<\/div>\n<p><strong>\u2778 \u300c\u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d \uff16\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\/10\/e16f129fc40b20cd9750484aa59dfb04.png?resize=624%2C312&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d\" width=\"624\" height=\"312\" class=\"alignnone  wp-image-586\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e16f129fc40b20cd9750484aa59dfb04.png?w=1008&amp;ssl=1 1008w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e16f129fc40b20cd9750484aa59dfb04.png?resize=300%2C150&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e16f129fc40b20cd9750484aa59dfb04.png?resize=768%2C384&amp;ssl=1 768w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d\u304c\u3042\u3063\u305f\u5834\u5408\u306b\uff16\u6b04\u306e\u2460\u2461\u3044\u305a\u308c\u306b\u3082\u8d85\u904e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n1-2-1\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306e\u5225\u8868\u306e\u4e2d\u3067\u306f\u3001\u5225\u886816(1)\u3068\u5225\u886816(2)\u3067\u8a08\u7b97\u3055\u308c\u305f\u511f\u5374\u8d85\u904e\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u57fa\u672c\u7684\u306b\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3066\u3044\u308c\u3070\u300c\u511f\u5374\u9650\u5ea6\u984d\uff1d\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u3001\u8010\u7528\u5e74\u6570\u3092\u9593\u9055\u3048\u305f\u308a\u3001\u511f\u5374\u65b9\u6cd5\u304c\u9593\u9055\u3048\u305f\u308a\u3068\u3044\u3046\u3053\u3068\u304c\u306a\u3044\u9650\u308a\u511f\u5374\u8d85\u904e\u984d\u304c\u51fa\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u5225\u886816(1)\u3068\u5225\u886816(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2779 \u300c\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d \uff17\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\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?resize=601%2C725&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u5f79\u54e1\u7d66\u4e0e\u640d\u91d1\u4e0d\u7b97\u5165\" width=\"601\" height=\"725\" class=\"alignnone  wp-image-587\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?w=952&amp;ssl=1 952w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?resize=249%2C300&amp;ssl=1 249w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?resize=849%2C1024&amp;ssl=1 849w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?resize=768%2C926&amp;ssl=1 768w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><\/p>\n<p>\u3053\u3053\u3067\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u300d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff14\u306e\uff17\u6b04\u306f\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u300c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u300d\u306e\u300c\u305d\u306e\u4ed6\u300d\u306e\u5217\u306e\u300c\u8a08\u300d\u6b04\u306b\u6570\u5b57\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\uff17\u6b04\u306e\u2460\u3068\u2462\u306b\u305d\u306e\u6570\u5b57\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&amp;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" width=\"80\" height=\"80\" \/><span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3053\u3053\u3082\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u5f79\u54e1\u5831\u916c\u306f\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3057\u3001\u8cde\u4e0e\u306f\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3068\u3057\u3066\u305d\u306e\u7bc4\u56f2\u5185\u3067\u652f\u7d66\u3057\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\uff1f\uff1f\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\uff1f\uff1f\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\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=426\" 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\/032793008687e1f9b8744badb662ea9ecb04c7ddfc2cdbb1d1688642abe44f7e.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306e\u66f8\u304d\u65b9\u3068\u8a18\u8f09\u4f8b\uff5c\u77e5\u3089\u306a\u304d\u3083\u3044\u3051\u306a\u3044\uff12\u3064\u306e\u7528\u8a9e\uff01\u5143\u56fd\u7a0e\u7a0e\u7406...<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=426\">https:\/\/japanex.jp\/book\/?p=426<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306e\u66f8\u304d\u65b9\u3092\u8a18\u8f09\u4f8b\u3092\u4ea4\u3048\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306b\u306f\u6cd5\u4eba\u7a0e\u3067\u6700\u3082\u5371\u967a\u306a\uff12\u3064\u306e\u898f\u5b9a\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u77e5\u3089\u306a\u3044\u3068\u591a\u984d\u306a\u7a0e\u8ca0\u62c5\u3092\u5f37\u3044\u3089\u308c\u308b\u5371\u967a\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5fc5\u305a\u6291\u3048\u307e\u3057\u3087\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>&nbsp;<\/p>\n<p><strong>\u277a \u300c\u4ea4\u969b\u8cbb\u7b49<\/strong><strong>\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d \uff18\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\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=813%2C535&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\" width=\"813\" height=\"535\" class=\"alignnone  wp-image-588\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?w=1430&amp;ssl=1 1430w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=300%2C198&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=1024%2C675&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=768%2C506&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=210%2C137&amp;ssl=1 210w\" sizes=\"(max-width: 813px) 100vw, 813px\" \/><\/p>\n<p><span>\u3053\u3061\u3089\u3082\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u306f800\u4e07\u5186\u3092\u8d85\u3048\u308b\u4ea4\u969b\u8cbb\u3092\u652f\u51fa\u3059\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/span><br \/>\n<span>\u4eca\u56de\u306e\u4f8b\u3082\u5225\u886815\u306e 5\u6b04\u306f0\u306a\u306e\u3067\u3001\u5225\u8868\uff14\u306e\uff18\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u56fa\u5b9a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u305f\u308112\u306f\u7a7a\u6b04\u3001\u4e8b\u696d\u7a0e\u304c\u524d\u671f\u306b\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u305f\u308113\u3082\u7a7a\u6b04\u3001\u53d7\u53d6\u914d\u5f53\u304c\u306a\u3044\u8a2d\u5b9a\u3067\u3042\u308b\u3053\u3068\u304b\u308914\u3082\u7a7a\u6b04\u3001\u305d\u306e\u4ed6\u306e\u90e8\u5206\uff0815\u301c19\u6b04\uff09\u306f\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u307e\u308c\u3067\u3042\u308b\u305f\u3081\u3053\u3053\u3067\u306f\u8aac\u660e\u3092\u5272\u611b\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\/10\/f3d6437bf126492585730aff825375b8.png?resize=792%2C337&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff14 \u66f8\u304d\u65b9 \u6e1b\u7b97\u90e8\u5206\" width=\"792\" height=\"337\" class=\"alignnone  wp-image-433\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f3d6437bf126492585730aff825375b8.png?w=1378&amp;ssl=1 1378w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f3d6437bf126492585730aff825375b8.png?resize=300%2C128&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f3d6437bf126492585730aff825375b8.png?resize=1024%2C435&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f3d6437bf126492585730aff825375b8.png?resize=768%2C327&amp;ssl=1 768w\" sizes=\"(max-width: 792px) 100vw, 792px\" \/><\/p>\n<\/div>\n<p><strong>\u277b \u300c\u4eee\u8a08 22\u300d\u6b04\u306e\u7b97\u51fa<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/007fa286d1d1391760e9a26712432a68.jpg?resize=867%2C929&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u4eee\u8a08\" width=\"867\" height=\"929\" class=\"alignnone  wp-image-596\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/007fa286d1d1391760e9a26712432a68.jpg?w=1280&amp;ssl=1 1280w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/007fa286d1d1391760e9a26712432a68.jpg?resize=280%2C300&amp;ssl=1 280w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/007fa286d1d1391760e9a26712432a68.jpg?resize=955%2C1024&amp;ssl=1 955w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/007fa286d1d1391760e9a26712432a68.jpg?resize=768%2C823&amp;ssl=1 768w\" sizes=\"(max-width: 867px) 100vw, 867px\" \/><\/strong><\/p>\n<p>\u2474\u00a0 \u307e\u305a\u3001\u300c\u52a0\u7b97\u300d\u306e\u300c\u5c0f\u8a08 11\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3000\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u3066\uff12\u301c11\u306e\u76f4\u524d\u306e\u884c\u307e\u3067\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u3000\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4f55\u3082\u5024\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3059\u3079\u3066\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2475 \u7d9a\u3044\u3066\u300c\u6e1b\u7b97\u300d\u306e\u300c\u5c0f\u8a08 21\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3000\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u30661\uff12\u301c21\u306e\u76f4\u524d\u306e\u884c\u307e\u3067\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u3000\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3053\u3061\u3089\u3082\u4f55\u3082\u5024\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3059\u3079\u3066\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2476 \u6700\u5f8c\u306b\u300c\u4eee\u8a08\u300d\u306e\u884c\u306e\u5024\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3000\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u3066\uff11\u6b04\uff0b11\u6b04\u30fc21\u6b04=22\u6b04\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<br \/>\n\u3000\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4eee\u8a08\u3092\u6b21\u306e\u3088\u3046\u306b\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3000\u2460\u306e\u5217\uff1a10,000,000 + 0 &#8211; 0 = 10,000,000<br \/>\n\u3000\u2461\u306e\u5217\uff1a10,000,000 + 0 &#8211; 0 = 10,000,000<br \/>\n\u3000\u2462\u306e\u5217\uff1a0 + 0 &#8211; 0 = 0<\/p>\n<p><strong>\u277c \u300c\u4eee\u8a08 25\u300d\u6b04\u306e\u7b97\u51fa<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ed429755f355124b964ea9a6ef2b3f83.png?resize=868%2C268&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u4eee\u8a08\uff12\uff15\" width=\"868\" height=\"268\" class=\"alignnone  wp-image-597\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ed429755f355124b964ea9a6ef2b3f83.png?w=1224&amp;ssl=1 1224w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ed429755f355124b964ea9a6ef2b3f83.png?resize=300%2C93&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ed429755f355124b964ea9a6ef2b3f83.png?resize=1024%2C316&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ed429755f355124b964ea9a6ef2b3f83.png?resize=768%2C237&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>23\u6b04\u306f\u3001\u5225\u886817\uff08\uff12\u306e\uff12\uff09\u304b\u3089\u8ee2\u8a18\u3059\u308b\u3068\u3042\u308a\u307e\u3059\u3002<br \/>\n24\u6b04\u306f\u3001\u5225\u886817\uff08\uff12\u306e\uff13\uff09\u304b\u3089\u8ee2\u8a18\u3059\u308b\u3068\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3044\u305a\u308c\u3082\uff12\u2212\uff11\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u5225\u8868\u3067\u901a\u5e38\u306f\u4f5c\u6210\u3055\u308c\u306a\u3044\u5225\u8868\u306a\u306e\u3067\u3053\u3053\u306b\u306f\u5024\u304c\u5165\u3089\u305a\u300c\u4eee\u8a08 22\u300d\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u5165\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u277b \u300c\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d 27\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\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=868%2C1145&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u5bc4\u9644\u91d1\u640d\u91d1\u4e0d\u7b97\u5165\" width=\"868\" height=\"1145\" class=\"alignnone  wp-image-598\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?w=1222&amp;ssl=1 1222w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=227%2C300&amp;ssl=1 227w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=776%2C1024&amp;ssl=1 776w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=768%2C1013&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=1164%2C1536&amp;ssl=1 1164w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u886814(2)\u306e24\u6b04\u307e\u305f\u306f40\u6b04\u306b\u5024\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u300127\u6b04\u306e\u2460\u3068\u2462\u306b\u305d\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5bc4\u9644\u91d1\u306e\u652f\u51fa\u306f\u306a\u304f\u3001\u5225\u886814(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3053\u3053\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>29\u6b04\u306f\u3001\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n30\u301c31\u6b04\u3092\u4f7f\u7528\u3059\u308b\u4f8b\u306f\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u7a00\u3067\u3059\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u8aac\u660e\u3092\u5272\u611b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277d \u300c\u5408\u8a08 34\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\/10\/388c3745b66bf2e926958f48bbbeb040.png?resize=868%2C207&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u5bc4\u9644\u91d1\u640d\u91d1\u4e0d\u7b97\u5165\u5408\u8a0834\" width=\"868\" height=\"207\" class=\"alignnone  wp-image-599\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/388c3745b66bf2e926958f48bbbeb040.png?w=1218&amp;ssl=1 1218w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/388c3745b66bf2e926958f48bbbeb040.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/388c3745b66bf2e926958f48bbbeb040.png?resize=1024%2C244&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/388c3745b66bf2e926958f48bbbeb040.png?resize=768%2C183&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>25\u6b04\u301c34\u6b04\u3092\u305d\u308c\u305e\u308c\u306e\u7e26\u306e\u5217\u3067\u5408\u8a08\u3092\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f27\u6b04\u301c31\u6b04\u304c\u5168\u3066\u7a7a\u6b04\u3067\u3059\u306e\u3067\u300125\u306e\u884c\u306e\u5024\u304c\u305d\u306e\u307e\u307e34\u884c\u306b\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u277e \u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u6b04\u4ed6\u306e\u7b97\u51fa<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/70f7bea4bf0d669d243332abb94be6c0.png?resize=868%2C151&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u5dee\u5f15\u8a08\" width=\"868\" height=\"151\" class=\"alignnone  wp-image-601\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/70f7bea4bf0d669d243332abb94be6c0.png?w=1274&amp;ssl=1 1274w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/70f7bea4bf0d669d243332abb94be6c0.png?resize=300%2C52&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/70f7bea4bf0d669d243332abb94be6c0.png?resize=1024%2C178&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/70f7bea4bf0d669d243332abb94be6c0.png?resize=768%2C134&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u5dee\u5f15\u8a08 39\u300d\u6b04\u306f\u300135\u301c38\u304c\uff12\u2212\uff11\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u3082\u306e\u306a\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u300c\u5408\u8a08 34\u300d\u306e\u5024\u304c\u300c\u5dee\u5f15\u8a08 39\u300d\u6b04\u306b\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u3067\u4e00\u65e6\u5225\u8868\uff14\u306f\u7d42\u4e86\u3067\u3059\u3002<\/p>\n<p>\u5225\u8868\uff14\u306e\u5f79\u5272\u3084\u5225\u8868\uff14\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\uff08\u7a0e\u984d\u63a7\u9664\u3001\u7559\u4fdd\u3084\u793e\u5916\u6d41\u51fa\uff09\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"ds56Q7hUCW\"><p><a href=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\">\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01<\/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;\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\/embed#?secret=ds56Q7hUCW\" data-secret=\"ds56Q7hUCW\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u672c\u5bb6\u306e\u5225\u8868\uff14\u306e\u8a18\u8f09\u306e\u624b\u5f15\u304d\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-05.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 \u5225\u8868\uff14 \u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u306f\u5225\u8868\uff17(1)\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-2-5\u3000\u5225\u8868\uff17\u2474\u3092\u66f8\u304f<\/h4>\n<p>\u5225\u8868\uff17(1)\u3092\u66f8\u304d\u59cb\u3081\u308b\u524d\u306b\u3001\u5225\u8868\uff17(1)\u304c\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u4f5c\u6210\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u5225\u8868\uff17(1)\u3092\u4f5c\u6210\u3059\u308b\u30b1\u30fc\u30b9<\/p>\n<ul>\n<li>\u5f53\u671f\u304c\u8d64\u5b57\u3067\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u767a\u751f\u3059\u308b<\/li>\n<li>\u524d\u671f\u4ee5\u524d\u767a\u751f\u3057\u305f\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u6b8b\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u524d\u671f\u4ee5\u524d\u306b\u767a\u751f\u3057\u305f\u6b21\u306e\u3088\u3046\u306a\u9752\u8272\u6b20\u640d\u91d1\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5225\u8868\uff17(1)\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%;\">\u767a\u751f\u3057\u305f\u5e74\u5ea6<\/th>\n<th style=\"width: 50%;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u524d\u3005\u5e74\u5ea6<\/td>\n<td style=\"width: 50%; text-align: center;\">1,000,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u524d\u5e74\u5ea6<\/td>\n<td style=\"width: 50%; text-align: center;\">500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u524d\u63d0\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u307e\u305a\u306f\u5225\u8868\uff17(1)\u306e\u5b8c\u6210\u5f62\u3092\u78ba\u8a8d\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-2-5-1\u3000\u5225\u8868 7(1)\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/463bb13108a1b64d98439955587eb382.jpg?resize=868%2C1306&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1306\" class=\"alignnone  wp-image-605\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/463bb13108a1b64d98439955587eb382.jpg?w=1276&amp;ssl=1 1276w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/463bb13108a1b64d98439955587eb382.jpg?resize=199%2C300&amp;ssl=1 199w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/463bb13108a1b64d98439955587eb382.jpg?resize=681%2C1024&amp;ssl=1 681w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/463bb13108a1b64d98439955587eb382.jpg?resize=768%2C1156&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/463bb13108a1b64d98439955587eb382.jpg?resize=1021%2C1536&amp;ssl=1 1021w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u5225\u8868\uff17(1)\u3092\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3057\u3087\u3046<\/p>\n<h5>2-2-5-2\u3000\u5225\u8868\uff17(1)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u305d\u308c\u3067\u306f\u5b9f\u969b\u306b\u5225\u8868\uff17(1)\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u6b04\u300c\u533a\u5206\u300d\u6b04\u3092\u8ee2\u8a18\u3059\u308b<br \/>\n<\/strong>\u3000\u524d\u671f\u306e\u5225\u8868\uff17(\uff11)\u306e\u300c\u5f53\u671f\u5206\u300d\u306e\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u884c\u306e5\u5217\u306b\u5024\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e0b\u56f3\u306e\u2460\u306e\u3088\u3046\u306b\u5f53\u671f\u306e\u5225\u8868\uff17(1)\u306e\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u6b04\u306e<span class=\"f-marker-p\">\u4e0b\u304b\u3089\uff12\u756a\u76ee\u306e\u884c\u306b<\/span><strong>\u524d\u671f\u306e\u4f1a\u8a08\u671f\u9593\u306e\u958b\u59cb\u5e74\u6708\u65e5\u3068\u7d42\u4e86\u5e74\u6708\u65e5<\/strong>\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u540c\u3058\u884c\u306e\u300c\u533a\u5206\u300d\u6b04\u306e<strong>\u300c\u9752\u8272\u6b20\u640d\u300d\u306b\u25ef<\/strong>\u3092\u3064\u3051\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\/10\/fc8f5a1eafc7015ed54f6eec10e19244.jpg?resize=868%2C507&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u66f8\u304d\u65b9 \u524d\u671f\u30c6\u3099\u30fc\u30bf\u306e\u8ee2\u8a18\" width=\"868\" height=\"507\" class=\"alignnone size-full wp-image-608\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc8f5a1eafc7015ed54f6eec10e19244.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc8f5a1eafc7015ed54f6eec10e19244.jpg?resize=300%2C175&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc8f5a1eafc7015ed54f6eec10e19244.jpg?resize=1024%2C598&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc8f5a1eafc7015ed54f6eec10e19244.jpg?resize=768%2C448&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc8f5a1eafc7015ed54f6eec10e19244.jpg?resize=1536%2C897&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc8f5a1eafc7015ed54f6eec10e19244.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777 \u524d\u671f\u306e\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u884c\u306e\u300c\u7fcc\u671f\u7e70\u8d8a\u984d 5\u300d\u5217\u306e\u5024\u3092\u5f53\u671f\u306e\u300c\u63a7\u9664\u672a\u6e08\u6b20\u640d\u91d1\u984d\u300d\u6b04\u306b\u8ee2\u8a18\u3059\u308b<br \/>\n<\/strong>\u3000\u524d\u671f\u306e\u5225\u8868\uff17(\uff11)\u306e\u300c\u5f53\u671f\u5206\u300d\u306e\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u884c\u306e5\u5217\u306e\u5024\u3092\u3001\u5f53\u671f\u306e\u5225\u8868\uff17(1)\u306e\u2776\u3067\u4e8b\u696d\u5e74\u5ea6\u3092\u8a18\u8f09\u3057\u305f\u884c\u306e\u5bfe\u5fdc\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u884c\u306e3\u3078\u4e0a\u306e\u56f3\u2461\u306e\u3088\u3046\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u3000\u3053\u306e\u4f8b\u3067\u306f\u3001\u524d\u671f\u306e\u5225\u8868\uff17(\uff11)\u306e\u300c\u5f53\u671f\u5206\u300d\u306e\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u306e\u5024\u300c500,000\u300d\u3092\u4e0b\u304b\u3089\uff12\u884c\u76ee\u306e\uff13\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2778 \u5f53\u671f\u306e\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u6b04\u300c\u533a\u5206\u300d\u6b04\u306b\u524d\u8a18\u306e\u60c5\u5831\u3092\u8ee2\u8a18\u3059\u308b<br \/>\n<\/strong>\u3000\u4e0b\u56f3\u2462\u306e\u3088\u3046\u306b\u524d\u671f\u306e\u5225\u8868\uff17(\uff11)\u306e\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u6b04\u306b\u524d\u3005\u671f\u4ee5\u524d\u306e\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u6b04\u3068\u300c\u533a\u5206\u300d\u6b04\u306e\u5024\u3092\u3001\u5f53\u671f\u306e\u5225\u8868\uff17(1)\u306e\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u6b04\u306e\u884c\u306b<span class=\"f-marker-p\">\uff11\u6bb5\u4e0a\u306b\u305a\u3089\u3057\u3066<\/span>\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\/10\/e50bc0547c220fb58c26db14e19cf4d6.jpg?resize=868%2C505&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u66f8\u304d\u65b9 \u524d\u3005\u671f\u30c6\u3099\u30fc\u30bf\u306e\u8ee2\u8a18\" width=\"868\" height=\"505\" class=\"alignnone size-full wp-image-609\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e50bc0547c220fb58c26db14e19cf4d6.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e50bc0547c220fb58c26db14e19cf4d6.jpg?resize=300%2C174&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e50bc0547c220fb58c26db14e19cf4d6.jpg?resize=1024%2C595&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e50bc0547c220fb58c26db14e19cf4d6.jpg?resize=768%2C446&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e50bc0547c220fb58c26db14e19cf4d6.jpg?resize=1536%2C893&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e50bc0547c220fb58c26db14e19cf4d6.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2779 \u524d\u3005\u671f\u4ee5\u524d\u306e\u300c\u7fcc\u671f\u7e70\u8d8a\u984d\u300d\u5217\u306e\u5024\u3092\u5f53\u671f\u306e\u300c\u63a7\u9664\u672a\u6e08\u6b20\u640d\u91d1\u984d\u300d\u6b04\u306b\u8ee2\u8a18\u3059\u308b<br \/>\n<\/strong>\u3000\u524d\u671f\u306e\u5225\u8868\uff17(\uff11)\u306e 5\u6b04\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u3001\u5f53\u671f\u306e\u5225\u8868\uff17(1)\u306e<strong>3\u6b04<\/strong>\u3078\u4e0a\u306e\u56f3\u2463\u306e\u3088\u3046\u306b<span class=\"f-marker-p\">\uff11\u6bb5\u4e0a\u306b\u305a\u3089\u3057\u3066<\/span>\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u4e8b\u696d\u5e74\u5ea6\u3001\u533a\u5206\u3001\u63a7\u9664\u672a\u6e08\u6b20\u640d\u91d1\u984d\u306e\u8ee2\u8a18\u65b9\u6cd5<\/p>\n<p>\u4e8b\u696d\u5e74\u5ea6\u3001\u533a\u5206\u3001\u63a7\u9664\u672a\u6e08\u6b20\u640d\u91d1\u984d\u306e\u8ee2\u8a18\u306f\u6b21\u306e\u3088\u3046\u306b\u884c\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\/10\/ffeb96f364f7337e915a598ddc3282e1-1.jpg?resize=868%2C476&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u66f8\u304d\u65b9 \u4e8b\u696d\u5e74\u5ea6\u6b04\" width=\"868\" height=\"476\" class=\"alignnone size-large wp-image-611\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ffeb96f364f7337e915a598ddc3282e1-1.jpg?resize=1024%2C561&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ffeb96f364f7337e915a598ddc3282e1-1.jpg?resize=300%2C165&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ffeb96f364f7337e915a598ddc3282e1-1.jpg?resize=768%2C421&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ffeb96f364f7337e915a598ddc3282e1-1.jpg?w=1262&amp;ssl=1 1262w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u5e74\u5ea6\u6b04\u306f\u4e0b\u304b\u3089\uff12\u884c\u76ee\u306b\u76f4\u524d\u306e\u6c7a\u7b97\u671f\u3092\u8a18\u8f09\u3057\u3001\u4e0a\u306b\u5411\u304b\u3063\u3066\uff11\u5e74\u305a\u3064\u9061\u3063\u3066\u4e00\u756a\u4e0a\u306e\u884c\u307e\u3067\uff08\u307e\u305f\u306f\u8a2d\u7acb\u521d\u5e74\u5ea6\u307e\u3067\uff09\u6c7a\u7b97\u671f\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\u277a \u300c\u63a7\u9664\u524d\u6240\u5f97\u91d1\u984d \uff11\u300d\u6b04<br \/>\n<\/strong>\u3000\u5225\u8868\uff17(1)\u306e\uff11\u6b04\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5225\u8868\uff14\u306e\u300c\u5dee\u5f15\u8a08 39\u300d\u306e\u2460\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><strong> <img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/44d422d50e0d1c9f4942c9379ddc0a88.jpg?resize=797%2C447&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u66f8\u304d\u65b9 \u6240\u5f97\" width=\"797\" height=\"447\" class=\"alignnone  wp-image-613\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/44d422d50e0d1c9f4942c9379ddc0a88.jpg?resize=1024%2C574&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/44d422d50e0d1c9f4942c9379ddc0a88.jpg?resize=300%2C168&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/44d422d50e0d1c9f4942c9379ddc0a88.jpg?resize=768%2C430&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/44d422d50e0d1c9f4942c9379ddc0a88.jpg?w=1374&amp;ssl=1 1374w\" sizes=\"(max-width: 797px) 100vw, 797px\" \/><\/strong><\/p>\n<p><strong>\u277b \u300c\u6240\u5f97\u91d1\u984d\u63a7\u9664\u9650\u5ea6\u984d 2\u300d\u6b04<br \/>\n<\/strong>\u300c\u6240\u5f97\u91d1\u984d\u63a7\u9664\u9650\u5ea6\u984d 2\u300d\u6b04\u306f\u3001\u5225\u8868\uff17(1)\u306e\uff11\u6b04 \u306e\u5024\u3092\u305d\u306e\u307e\u307e\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\/10\/7bf16ea3fc0e6199f4e082792806dab0.png?resize=779%2C176&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u66f8\u304d\u65b9 \u63a7\u9664\u9650\u5ea6\u984d\" width=\"779\" height=\"176\" class=\"alignnone  wp-image-614\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7bf16ea3fc0e6199f4e082792806dab0.png?resize=1024%2C231&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7bf16ea3fc0e6199f4e082792806dab0.png?resize=300%2C68&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7bf16ea3fc0e6199f4e082792806dab0.png?resize=768%2C173&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7bf16ea3fc0e6199f4e082792806dab0.png?w=1366&amp;ssl=1 1366w\" sizes=\"(max-width: 779px) 100vw, 779px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u203b\u306e\u5834\u5408\u306f\u3001\uff12\u6b04\u306f\u300c\u63a7\u9664\u524d\u6240\u5f97\u91d1\u984d \uff11\u300d\u00d7 100\/100\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002\u3064\u307e\u308a\uff11\u6b04\uff1d\uff12\u6b04\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"attention a-1\">\n<p>\uff08\u53c2\u8003\uff09\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f100\/100\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001100\/100\u3068\u8a08\u7b97\u3067\u304d\u308b\u7a0e\u52d9\u4e0a\u306e\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u5224\u5b9a\u306f\u6b21\u306e\u3088\u3046\u306b\u884c\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\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=549%2C595&#038;ssl=1\" alt=\"\u5225\u8868\uff17(1)\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5224\u5b9a\" width=\"549\" height=\"595\" class=\"alignnone  wp-image-454\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?w=1314&amp;ssl=1 1314w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=277%2C300&amp;ssl=1 277w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=945%2C1024&amp;ssl=1 945w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=768%2C832&amp;ssl=1 768w\" sizes=\"(max-width: 549px) 100vw, 549px\" \/><br \/>\n\u51fa\u5178 <a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/all.pdf\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u306e\u624b\u5f15\uff08\u4ee4\u548c3\u5e746\u6708 \u56fd\u7a0e\u5e81\uff09<\/a>\u306eP83<\/p>\n<\/div>\n<p><strong>\u277c \u300c\u5f53\u671f\u63a7\u9664\u984d 4\u300d\u5217<br \/>\n<\/strong>\uff14\u5217\u3067\u3001\u5f53\u671f\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u63a7\u9664\u3059\u308b\u4f5c\u696d\u3092\u884c\u3044\u307e\u3059\u3002\u7c21\u5358\u306b\u3044\u3046\u3068\u5f53\u671f\u306e\u9ed2\u5b57\u304b\u3089\u904e\u53bb\u306e\u8d64\u5b57\u3092\u63a7\u9664\u3059\u308b\u4f5c\u696d\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div>\uff14\u5217\u306e\u5024\u306f\u3001\u6b21\u306e\u2460\u3068\u2461\u3092\u6bd4\u8f03\u3057\u3066\u5c11\u306a\u3044\u91d1\u984d\u3092\u4e0a\u304b\u3089\u9806\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/div>\n<ul style=\"list-style: none;\">\n<li>\u2460 \u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u300c\u63a7\u9664\u672a\u6e08\u6b20\u640d\u91d1\u984d 3\u300d<\/li>\n<li>\u2461\u300c\u6240\u5f97\u91d1\u984d\u63a7\u9664\u9650\u5ea6\u984d 2\u300d- \u5f53\u4e8b\u696d\u5e74\u5ea6\u524d\u306e\u300c\u5f53\u671f\u63a7\u9664\u984d \uff14\u300d\u306e\u5408\u8a08\u984d<\/li>\n<\/ul>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dae1d39f4d28e6ae49296d4d6ed95798.jpg?resize=793%2C546&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u66f8\u304d\u65b9\u3000\u5f53\u671f\u63a7\u9664\u984d\" width=\"793\" height=\"546\" class=\"alignnone  wp-image-616\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dae1d39f4d28e6ae49296d4d6ed95798.jpg?resize=1024%2C706&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dae1d39f4d28e6ae49296d4d6ed95798.jpg?resize=300%2C207&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dae1d39f4d28e6ae49296d4d6ed95798.jpg?resize=768%2C530&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/dae1d39f4d28e6ae49296d4d6ed95798.jpg?w=1328&amp;ssl=1 1328w\" sizes=\"(max-width: 793px) 100vw, 793px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\uff12\u6b04\u304c10,000,000\u3067\u3059\u3002\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u53e4\u3044\u3082\u306e\u304b\u3089\u5148\u306b\u63a7\u9664\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u24603.4.5.\u301c4.3.31\u306e3\u5217\u306e\u91d1\u984d1,000,000\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<br \/>\n\u2461\u7d9a\u3044\u30664.4.1.\u301c5.3.31\u306e\u300c\u63a7\u9664\u672a\u6e08\u6b20\u640d\u91d1 3\u300d500,000\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277d \u300c\u7fcc\u671f\u7e70\u8d8a\u984d 5\u300d\u5217<br \/>\n<\/strong>\u305d\u308c\u305e\u308c\u306e\u884c\u3067[ 3\u6b04 \u30fc 4\u6b04 ]\u306e\u8a08\u7b97\u3092\u3057\u3001\u305d\u306e\u7d50\u679c\u30925\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u2460\u300c3.4.5.\u301c4.3.31\u300d\u884c\u306f\u30011,000,000 &#8211; 1,000,000 = 0\u2192 0\u3092\u8a18\u5165\u307e\u305f\u306f\u7a7a\u6b04<br \/>\n\u2461\u300c4.4.1.\u301c5.3.31\u300d\u884c\u306f\u3001500,000 &#8211; 500,000 = 0 \u2192 0\u3092\u8a18\u5165\u307e\u305f\u306f\u7a7a\u6b04<\/p>\n<p>\u277e<strong>\u300c\u8a08\u300d\u884c<br \/>\n<\/strong>\uff13\u301c\uff15\u5217\u306b\u3064\u3044\u3066\u3001\u7e26\u306e\u5408\u8a08\u3092\u305d\u308c\u305e\u308c\u306e\u5217\u306e\u300c\u8a08\u300d\u306b\u8a18\u5165\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\/10\/549d2bc8cc1cb09102e7f242b5e85f7d.jpg?resize=868%2C513&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u66f8\u304d\u65b9\u3000\u8a08\" width=\"868\" height=\"513\" class=\"alignnone size-large wp-image-617\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/549d2bc8cc1cb09102e7f242b5e85f7d.jpg?resize=1024%2C605&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/549d2bc8cc1cb09102e7f242b5e85f7d.jpg?resize=300%2C177&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/549d2bc8cc1cb09102e7f242b5e85f7d.jpg?resize=768%2C453&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/549d2bc8cc1cb09102e7f242b5e85f7d.jpg?w=1260&amp;ssl=1 1260w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/strong><\/p>\n<p><strong>\u2793 \u300c\u5408\u8a08\u300d\u6b04<br \/>\n<\/strong>\u300c\u8a08\u300d\u884c\u306e 5\u306e\u5024\u3068\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u306e\u884c\u306e5\u306e\u5024\u3092\u5408\u8a08\u3057\u305f\u5024\u3092\u300c\u5408\u8a08\u300d\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\/10\/e8c203c2c1b7ab3140af800ab0349e32.png?resize=868%2C326&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff17\u306e\u66f8\u304d\u65b9 \u5408\u8a08\" width=\"868\" height=\"326\" class=\"alignnone size-large wp-image-619\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e8c203c2c1b7ab3140af800ab0349e32.png?resize=1024%2C385&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e8c203c2c1b7ab3140af800ab0349e32.png?resize=300%2C113&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e8c203c2c1b7ab3140af800ab0349e32.png?resize=768%2C288&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e8c203c2c1b7ab3140af800ab0349e32.png?w=1262&amp;ssl=1 1262w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f0 + 0 = 0\u3068\u306a\u308a0\u3092\u8a18\u5165\u3059\u308b\u304b\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff17(1)\u306f\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u8d64\u5b57\u3068\u9ed2\u5b57\u3067\u306f\u5225\u8868\uff17(1)\u306e\u66f8\u304d\u65b9\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306b\u9650\u3089\u305a\u5225\u8868\uff17(1)\u306e\u66f8\u304d\u65b9\u3092\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"MKBVLy0gLR\"><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; visibility: hidden;\" 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=XM2HlZlUMq#?secret=MKBVLy0gLR\" data-secret=\"MKBVLy0gLR\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff17(1)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-10.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 \u5225\u88687(1) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u5f53\u671f\u63a7\u9664\u984d\u306e\u5408\u8a08\u304c\u51fa\u307e\u3057\u305f\u306e\u3067\u3001\u3053\u308c\u3092\u5225\u8868\uff14\u306b\u8ee2\u8a18\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-2-6\u3000\u5225\u8868\uff14\u3092\u66f8\u304f\uff08\u305d\u306e\uff12\uff09<\/h4>\n<p>\u5225\u8868\uff14\u306e\uff12\u56de\u76ee\u306e\u767b\u5834\u3067\u3059\u3002\u5225\u8868\uff17\u3067\u7b97\u51fa\u3057\u305f\u5f53\u671f\u63a7\u9664\u984d\u306e\u5408\u8a08\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong><\/strong><strong>\u2776 \u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 40\u300d\u6b04<br \/>\n<\/strong>\u5225\u8868\uff17(1)\u306e4\u5217\u306e\u300c\u8a08\u300d\u884c\u306e\u5024\u3092\u5225\u8868\uff14\u306e40\u306e\u2460\u3068\u2462\u306b\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\/10\/45fbcac1f4f9d4a93b5ea0f4ad2648a7.jpg?resize=868%2C819&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u5f53\u671f\u63a7\u9664\u984d\" width=\"868\" height=\"819\" class=\"alignnone size-large wp-image-622\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/45fbcac1f4f9d4a93b5ea0f4ad2648a7.jpg?resize=1024%2C966&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/45fbcac1f4f9d4a93b5ea0f4ad2648a7.jpg?resize=300%2C283&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/45fbcac1f4f9d4a93b5ea0f4ad2648a7.jpg?resize=768%2C724&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/45fbcac1f4f9d4a93b5ea0f4ad2648a7.jpg?w=1340&amp;ssl=1 1340w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777 \u300c\u7dcf\u8a08 41\u300d\u6b04\u3001\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u6b04<br \/>\n<\/strong>\u300c\u7dcf\u8a08 41\u300d\u884c\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5217\u306739+40\u3092\u884c\u3044\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b9c83449b1d2f316c66ae05992073a04.jpg?resize=807%2C343&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u6240\u5f97\u91d1\u984d\" width=\"807\" height=\"343\" class=\"alignnone  wp-image-623\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b9c83449b1d2f316c66ae05992073a04.jpg?resize=1024%2C435&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b9c83449b1d2f316c66ae05992073a04.jpg?resize=300%2C127&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b9c83449b1d2f316c66ae05992073a04.jpg?resize=768%2C326&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b9c83449b1d2f316c66ae05992073a04.jpg?w=1366&amp;ssl=1 1366w\" sizes=\"(max-width: 807px) 100vw, 807px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u3001\u2460\u5217\u306f\u300110,000,000-1,500,000=8,500,000\u3001\u2461\u5217\u306f10,000,000\u3001\u2462\u5217\u306f\u3001-1,500,000\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>42\u306847\u306b\u3064\u3044\u3066\u3082\uff12\u2212\uff11\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u3082\u306e\u306a\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c48\u306e\u5024\u306f41\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u5225\u8868\uff14\u306e\u4f5c\u6210\u306f\u4e00\u65e6\u7d42\u4e86\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff14\u306e\u5f79\u5272\u3084\u5225\u8868\uff14\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\uff08\u7a0e\u984d\u63a7\u9664\u3001\u7559\u4fdd\u3084\u793e\u5916\u6d41\u51fa\uff09\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"ds56Q7hUCW\"><p><a href=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\">\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01<\/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;\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\/embed#?secret=ds56Q7hUCW\" data-secret=\"ds56Q7hUCW\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u6240\u5f97\u91d1\u984d\u304c\u7b97\u51fa\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3001\u7a0e\u984d\u8a08\u7b97\u3092\u3059\u308b\u5225\u8868\uff11\u306b\u79fb\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-2-7\u3000\u5225\u8868\uff11\u6b21\u8449\u3068\u5225\u8868\uff11\u3092\u66f8\u304f<\/h4>\n<p>\u3053\u308c\u304b\u3089\u3044\u3088\u3044\u3088\u672c\u4e38\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u7a0e\u984d\u8a08\u7b97\u306f\u307e\u305a\u306f\u5225\u8868\uff11\u6b21\u8449\u3067\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-2-7-1\u3000\u5225\u8868\uff11\u6b21\u8449\u306e\u66f8\u304d\u65b9\uff08\u305d\u306e\uff11\uff09<\/h5>\n<p>\u5225\u8868\uff11\u6b21\u8449\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u300c(1)\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 50\u300d\u6b04<br \/>\n<\/strong>\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\u3000\u5f53\u671f\u306e\u6708\u6570\u306f\uff11\u6708\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u4e0a\u3052<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5f53\u671f\u306f12\u6708\u306a\u306e\u30678,000,000\u00d712\/12\uff09<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5d15d142ca39743af82353bd4cff1c6.jpg?resize=868%2C546&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6b21\u8449\u306e\u66f8\u304d\u65b9 800\u4e07\u5186\" width=\"868\" height=\"546\" class=\"alignnone  wp-image-626\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5d15d142ca39743af82353bd4cff1c6.jpg?w=1204&amp;ssl=1 1204w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5d15d142ca39743af82353bd4cff1c6.jpg?resize=300%2C189&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5d15d142ca39743af82353bd4cff1c6.jpg?resize=1024%2C645&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5d15d142ca39743af82353bd4cff1c6.jpg?resize=768%2C484&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u57fa\u672c\u7684\u306b\u306f<span class=\"f-marker-w\">\u8a2d\u7acb\u521d\u5e74\u5ea6\u3068\u89e3\u6563\u4ee5\u5916\u306f<\/span>\u5f53\u671f\u306e\u6708\u6570\u306f12\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u30018,000,000\u00d712\/12\u3068\u306a\u308a\u3001<span class=\"f-marker-w\">8,000,000\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059<\/span>\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u30018,500,000\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>\u2777\u300c(50)\u306e15%\u53c8\u306f19%\u76f8\u5f53\u984d 53\u300d\u6b04<\/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<strong>\u7a0e\u7387\u306f15%<\/strong>\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\" target=\"_blank\" rel=\"noopener\">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><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa9c9a5e277dd17108b3dfbbe692e532.png?resize=868%2C162&#038;ssl=1\" alt=\"\" width=\"868\" height=\"162\" class=\"alignnone  wp-image-627\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa9c9a5e277dd17108b3dfbbe692e532.png?w=1016&amp;ssl=1 1016w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa9c9a5e277dd17108b3dfbbe692e532.png?resize=300%2C56&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa9c9a5e277dd17108b3dfbbe692e532.png?resize=768%2C144&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2778 \u300c\u305d\u306e\u4ed6\u306e\u6240\u5f97\u91d1\u984d 52\u300d\u6b04<br \/>\n<\/strong>52\u6b04\u306f\u3001\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b[ \u5225\u8868\uff14\u306e48\u306e\u2460 \u306e\u5024 \u30fc 50\u6b04\u306e\u5024 ]\u3067\u8a08\u7b97\u3057\u307e\u3059\uff081,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09\u3002<br \/>\n\uff0851\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\uff09<\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u30018,500,000 &#8211; 8,00,000 = 500,000\u3068\u8a08\u7b97\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\/10\/927e978741f883170d28f5864d29b946.png?resize=868%2C318&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6b21\u8449\u306e\u66f8\u304d\u65b9 52\u6b04\" width=\"868\" height=\"318\" class=\"alignnone  wp-image-628\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/927e978741f883170d28f5864d29b946.png?w=1120&amp;ssl=1 1120w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/927e978741f883170d28f5864d29b946.png?resize=300%2C110&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/927e978741f883170d28f5864d29b946.png?resize=1024%2C375&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/927e978741f883170d28f5864d29b946.png?resize=768%2C281&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2779\u300c(52)\u306e19%\u53c8\u306f23.2%\u76f8\u5f53\u984d\u300d\u6b04<br \/>\n<\/strong>\u666e\u901a\u6cd5\u4eba\u306f\u3001<strong>23.2%<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001500,000\u00d723.2% = 116,000\u3068\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\/10\/50624bbb6089e9b88b2d3c7b0747a08f.png?resize=868%2C107&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6b21\u8449\u306e\u66f8\u304d\u65b9 55\u6b04\" width=\"868\" height=\"107\" class=\"alignnone  wp-image-629\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/50624bbb6089e9b88b2d3c7b0747a08f.png?w=1136&amp;ssl=1 1136w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/50624bbb6089e9b88b2d3c7b0747a08f.png?resize=300%2C37&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/50624bbb6089e9b88b2d3c7b0747a08f.png?resize=1024%2C126&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/50624bbb6089e9b88b2d3c7b0747a08f.png?resize=768%2C95&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u8a08\u7b97\u3057\u305f\u3089\u5225\u8868\uff11\u306b\u79fb\u308a\u307e\u3059\u3002<\/p>\n<h5>2-2-7-2\u3000\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\uff08\u305d\u306e\uff11\uff09<\/h5>\n<p>\u5225\u8868\uff11\u6b21\u8449\u306b\u306e\u8a08\u7b97\u3092\u53d7\u3051\u3066\u5225\u8868\uff11\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8868\u7d19\u3068\u306a\u308b\u5225\u8868\u304c\u5225\u8868\uff11\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u984d\u3092\u3044\u304f\u3089\u7d0d\u4ed8\u3059\u308b\u306e\u304b\u3001\u6b20\u640d\u91d1\u3092\u3044\u304f\u3089\u7e70\u8d8a\u3059\u306e\u304b\u3068\u3044\u3063\u305f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u6700\u7d42\u7684\u306a\u6570\u5b57\u3092\u793a\u3059\u5f79\u5272\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff11\u306b\u66f8\u304b\u308c\u305f\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u305f\u308a\u3001\u9084\u4ed8\u3055\u308c\u305f\u308a\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u9752\u8272\u3068\u767d\u8272\u306e\u533a\u5225<br \/>\n<\/strong>\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<br \/>\n\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<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=868%2C264&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u9752\u8272\u7533\u544a\" width=\"868\" height=\"264\" class=\"alignnone  wp-image-468\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?w=1230&amp;ssl=1 1230w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=300%2C91&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=1024%2C311&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=768%2C234&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>(1) \u300c\u6cd5\u4eba\u306e\u4f4f\u6240\u30fb\u6cd5\u4eba\u7a0e\u7b49\uff0b\u4ee3\u8868\u8005\u540d\u30fb\u4f4f\u6240\u300d\u6b04<br \/>\n<\/strong>\u300c\u7d0d\u7a0e\u5730\uff08\u6cd5\u4eba\u306e\u672c\u5e97\u6240\u5728\u5730\uff09\u300d\u3001\u300c\u6cd5\u4eba\u540d\u300d\u300c\u6cd5\u4eba\u756a\u53f7\uff0813\u6841\uff09\u300d\u3001\u300c\u4ee3\u8868\u8005\u300d\u306e\u6c0f\u540d\uff08+\u30d5\u30ea\u30ac\u30ca\uff09\u3001\u300c\u4ee3\u8868\u8005\u4f4f\u6240\u300d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=821%2C360&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u9752\u8272\u7533\u544a\" width=\"821\" height=\"360\" class=\"alignnone  wp-image-469\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?w=1168&amp;ssl=1 1168w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=300%2C132&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=1024%2C449&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=768%2C337&amp;ssl=1 768w\" sizes=\"(max-width: 821px) 100vw, 821px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u63d0\u51fa\u5e74\u6708\u65e5\u3068\u7a0e\u52d9\u7f72\u9577\u6bbf\u306e\u90e8\u5206\u306f\u66f8\u3044\u3066\u3082\u66f8\u304b\u306a\u304f\u3066\u3082\u3069\u3061\u3089\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002\uff08\u7d19\u3067\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u53ce\u53d7\u5370\u306b\u4e21\u65b9\u8868\u793a\u3055\u308c\u307e\u3059\u3057\u3001\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u3082\u4e21\u65b9\u306e\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u308b\u305f\u3081\u3002\uff09<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>(2) \u300c\u6cd5\u4eba\u533a\u5206\u300d\u304b\u3089\u300c\u6dfb\u4ed8\u66f8\u985e\u300d\u307e\u3067<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=783%2C342&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6cd5\u4eba\u533a\u5206\u7b49\" width=\"783\" height=\"342\" class=\"alignnone  wp-image-470\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?w=1708&amp;ssl=1 1708w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=300%2C131&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=1024%2C447&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=768%2C335&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=1536%2C671&amp;ssl=1 1536w\" sizes=\"(max-width: 783px) 100vw, 783px\" \/><\/p>\n<p><strong>\u2776 \u6cd5\u4eba\u533a\u5206<br \/>\n<\/strong>\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\u3001\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u53f3\u5074\u306b\u25ef\u3092\u4ed8\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\/10\/8df3e483331ed446dd2183008c4f930a.png?resize=444%2C392&#038;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\" 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\" sizes=\"(max-width: 444px) 100vw, 444px\" \/><br \/>\n\u51fa\u5178 <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>\u2777 \u4e8b\u696d\u7a2e\u76ee<br \/>\n<\/strong>\u6b21\u306e\u300c<span>\u4e8b\u696d\u7a2e\u76ee\u30fb\u696d\u7a2e\u756a\u53f7\u4e00\u89a7\u8868<\/span>\u300d\u304b\u3089\u81ea\u793e\u306e\u55b6\u3080\u696d\u7a2e\u306b\u8fd1\u3044\u3082\u306e\u3092\u9078\u3073\u8a18\u8f09\u3057\u307e\u3059\u3002<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>\u2778 \u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d<br \/>\n<\/strong>\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\u51fa\u8cc7\u306e\u3042\u308b\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u306e\u51fa\u8cc7\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2779 \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<br \/>\n<\/strong>\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<\/p>\n<ul style=\"list-style: none;\">\n<li>\u2474 \u76f8\u4e92\u4f1a\u793e<\/li>\n<li>\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\u3053\u308c\u3089\u306e\u5927\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2 \u304c\u3042\u308b\u6cd5\u4eba<\/li>\n<li>\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<\/li>\n<li>\u3000\u2461 \u76f8\u4e92\u4f1a\u793e\uff08\u5916\u56fd\u76f8\u4e92\u4f1a\u793e\u3092\u542b\u307f\u307e\u3059\u3002\uff09<\/li>\n<li>\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<\/li>\n<li>\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<\/li>\n<li>\u2477 \u6295\u8cc7\u6cd5\u4eba<\/li>\n<li>\u2478 \u7279\u5b9a\u76ee\u7684\u4f1a\u793e<\/li>\n<li>\u2479 \u53d7\u8a17\u6cd5\u4eba<\/li>\n<\/ul>\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><strong>\u277a \u540c\u975e\u533a\u5206<br \/>\n<\/strong>\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 data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=388%2C74&#038;ssl=1\" alt=\"\u5225\u8868\uff12\u5224\u5b9a\u7d50\u679c\u306e\u66f8\u304d\u65b9\" width=\"388\" height=\"74\" class=\"alignnone  wp-image-284\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?w=650&amp;ssl=1 650w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=300%2C57&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=640%2C124&amp;ssl=1 640w\" sizes=\"(max-width: 388px) 100vw, 388px\" \/><\/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><strong>\u277b \u65e7\u7d0d\u7a0e\u5730\u53ca\u3073\u65e7\u6cd5\u4eba\u540d\u7b49<br \/>\n<\/strong>\u5f53\u671f\u4e2d\u306b\u7d0d\u7a0e\u5730\u82e5\u3057\u304f\u306f\u6cd5\u4eba\u540d\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u65e7\u7d0d\u7a0e\u5730\u53c8\u306f\u65e7\u6cd5\u4eba\u540d\u3092\u8a18\u8f09\u3057\u3001\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3068\u7d0d\u7a0e\u5730\u3068\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\u53c2\u8003\u3068\u306a\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277c \u6dfb\u4ed8\u66f8\u985e<br \/>\n<\/strong>\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 \/>\n\u4eca\u56de\u306e\u4f8b\u306e\u5834\u5408\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3001\u4e8b\u696d\u6982\u6cc1\u66f8\u306b\u25cb\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(3) \u7a0e\u52d9\u7f72\u51e6\u7406\u6b04<br \/>\n<\/strong>\u7a0e\u52d9\u7f72\u51e6\u7406\u6b04\u306f\u57fa\u672c\u7684\u306b\u306f\u8a18\u8f09\u4e0d\u8981\u3067\u3059\u304c\u3001\u300c\u58f2\u4e0a\u91d1\u984d\u300d\u6b04\u3060\u3051\u306f\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\u306e \u58f2\u4e0a\u91d1\u984d\u306e\u5408\u8a08\u984d\uff08\u96d1\u53ce\u5165\u3001\u55b6\u696d\u5916\u53ce\u76ca\u53ca\u3073 \u7279\u5225\u640d\u76ca\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u3092100 \u4e07\u5186\u5358\u4f4d\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002100\u4e07\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\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\/10\/0baf4d03fcb5078255e505d6c32c544a.png?resize=683%2C360&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9\u3000\u58f2\u4e0a\" width=\"683\" height=\"360\" class=\"alignnone  wp-image-631\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0baf4d03fcb5078255e505d6c32c544a.png?w=816&amp;ssl=1 816w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0baf4d03fcb5078255e505d6c32c544a.png?resize=300%2C158&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0baf4d03fcb5078255e505d6c32c544a.png?resize=768%2C405&amp;ssl=1 768w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/><\/p>\n<p><strong>(4) \u4e8b\u696d\u5e74\u5ea6\u6b04\u3068\u7533\u544a\u7a2e\u985e\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77fd9fc645384ff054e1b7979be0d3ca.png?resize=868%2C85&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u4e8b\u696d\u5e74\u5ea6\" width=\"868\" height=\"85\" class=\"alignnone  wp-image-632\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77fd9fc645384ff054e1b7979be0d3ca.png?w=1334&amp;ssl=1 1334w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77fd9fc645384ff054e1b7979be0d3ca.png?resize=300%2C29&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77fd9fc645384ff054e1b7979be0d3ca.png?resize=1024%2C100&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77fd9fc645384ff054e1b7979be0d3ca.png?resize=768%2C75&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 \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u5e74\u6708\u65e5\u306b\u4ee4\u548c\uff15\u5e74\uff14\u6708\uff11\u65e5\u3068\u8a18\u8f09\u3057\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u7d42\u4e86\u5e74\u6708\u65e5\u306b\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/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\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 \/>\n\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>\u2478 \u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d \uff11\u300d\u6b04<br \/>\n<\/strong>\uff11\u6b04\u306b\u306f<strong>\u3001<\/strong>\u6b21\u306e\u3088\u3046\u306b\u5225\u8868\uff14\u306e48\u306e\u2460\u306e\u5024\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\/10\/21f98e25d02dc0233e27052301104d64.jpg?resize=868%2C573&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u6240\u5f97\u91d1\u984d\" width=\"868\" height=\"573\" class=\"alignnone  wp-image-633\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/21f98e25d02dc0233e27052301104d64.jpg?w=1384&amp;ssl=1 1384w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/21f98e25d02dc0233e27052301104d64.jpg?resize=300%2C198&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/21f98e25d02dc0233e27052301104d64.jpg?resize=1024%2C676&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/21f98e25d02dc0233e27052301104d64.jpg?resize=768%2C507&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2479 \u300c\u6cd5\u4eba\u7a0e\u984d 2\u300d\u6b04<br \/>\n<\/strong>\u300c\u6cd5\u4eba\u7a0e\u984d 2\u300d\u6b04\u306f\u3001\u5225\u8868\uff11\u6b21\u8449\u306e53 + 55\u3092\u3057\u305f\u5024\u3092\u8a18\u5165\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\/10\/bfbb0e7bbc283817ce213625c4163a97.png?resize=856%2C302&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u6cd5\u4eba\u7a0e\u984d\" width=\"856\" height=\"302\" class=\"alignnone  wp-image-635\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bfbb0e7bbc283817ce213625c4163a97.png?w=1162&amp;ssl=1 1162w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bfbb0e7bbc283817ce213625c4163a97.png?resize=300%2C106&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bfbb0e7bbc283817ce213625c4163a97.png?resize=1024%2C361&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/bfbb0e7bbc283817ce213625c4163a97.png?resize=768%2C271&amp;ssl=1 768w\" sizes=\"(max-width: 856px) 100vw, 856px\" \/><br \/>\n<\/strong><\/p>\n<p><strong>\u247a \uff14\u300110\u300114\u300116\u6b04<\/strong><\/p>\n<p>\u2460\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306f\u3001\u5225\u8868\uff11\u306e\u300c\uff12\u6b04 \u30fc \uff13\u6b04\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\uff13\u6b04\u306f\u5225\u8868\uff16\uff08\uff16\uff09\u306e\u5024\u3092\u8ee2\u8a18\u3057\u3066\u304d\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306f\uff12\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u2461\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08 10\u300d\u6b04\u306f\u3001\uff14\u6b04\uff0b5\u6b04\uff0b\uff17\u6b04\uff0b\uff19\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u304c\u30015\u6b04\u306f\u4e00\u822c\u7684\u306a\u4e2d\u5c0f\u4f01\u696d\u304c\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u5e0c\u6709\u3067\u3059\u3057\u30017\u6b04\u306e\u571f\u5730\u8b72\u6e21\u5229\u76ca\u91d1\u306f\u73fe\u5728\u8ab2\u7a0e\u304c\u6b62\u307e\u3063\u3066\u3044\u307e\u3059\u3002\uff19\u6b04\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306f\u4e2d\u5c0f\u6cd5\u4eba\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08 10\u300d\u6b04\u306f\u3001\u307b\u307c100%\u306e\u78ba\u7387\u3067\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2462\u300c\u5dee\u5f15\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d 14\u300d\u6b04\u306f\u300110\u6b04 \u30fc 11\u6b04 \u30fc 12\u6b04 \u30fc 13\u6b04\u3068\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306711\u6b04\u306812\u6b04\u306b\u5024\u304c\u5165\u308b\u3053\u3068\u306f\u76f8\u5f53\u7a00\u3067\u3059\u3002<br \/>\n13\u6b04\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3068\u304d\u306f\u5024\u304c\u5165\u308a\u307e\u3059\u306e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u5024\u304c\u5165\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u2463\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4e2d\u9593\u7d0d\u7a0e\u984d\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u300c\u4e2d\u9593\u7533\u544a\u5206\u306e\u6cd5\u4eba\u7a0e\u984d 15\u300d\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u3001\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d 16\u300d\u6b04\u306f\u3001\u300c\u5dee\u5f15\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d 14\u300d\u6b04\u3068\u540c\u3058\u6570\u5b57\u304c\u5165\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\/10\/5108b24286016da58bdd98b76c8dc784.jpg?resize=471%2C550&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u5dee\u5f15\u8a08\u307b\u304b\" width=\"471\" height=\"550\" class=\"alignnone  wp-image-636\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5108b24286016da58bdd98b76c8dc784.jpg?w=684&amp;ssl=1 684w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5108b24286016da58bdd98b76c8dc784.jpg?resize=257%2C300&amp;ssl=1 257w\" sizes=\"(max-width: 471px) 100vw, 471px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u7d0d\u4ed8\u671f\u9650\uff08\uff1d\u78ba\u5b9a\u7533\u544a\u671f\u9650\uff09\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306f16\u6b04\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u5f53\u671f\u306e\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u306f1,316,000\u3068\u7b97\u51fa\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3092\u7d0d\u4ed8\u671f\u9650\uff08\uff1d\u78ba\u5b9a\u7533\u544a\u671f\u9650\uff09\u307e\u3067\u306b\u6cd5\u4eba\u7a0e\u7b49\u3068\u3057\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002\uff08\u3053\u308c\u306b\u52a0\u3048\u3066\u3053\u308c\u304b\u3089\u8a08\u7b97\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3082\u4f75\u305b\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002\uff09<\/p>\n<p><strong>(8) \u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97<br \/>\n<\/strong>\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u306e17\u6b04\u301c21\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\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u306e\u3067\u98db\u3070\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\/10\/9c97eb851708f0a095c2e0e17e07542e-e1635144325845.jpg?resize=691%2C200&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\" width=\"691\" height=\"200\" class=\"alignnone  wp-image-478\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9c97eb851708f0a095c2e0e17e07542e-e1635144325845.jpg?w=1106&amp;ssl=1 1106w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9c97eb851708f0a095c2e0e17e07542e-e1635144325845.jpg?resize=300%2C87&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9c97eb851708f0a095c2e0e17e07542e-e1635144325845.jpg?resize=1024%2C296&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9c97eb851708f0a095c2e0e17e07542e-e1635144325845.jpg?resize=768%2C222&amp;ssl=1 768w\" sizes=\"(max-width: 691px) 100vw, 691px\" \/><\/p>\n<p><strong>(9) \u571f\u5730\u8b72\u6e21\u7a0e\u984d\u306e\u5185\u8a33<br \/>\n<\/strong><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\u3082\u98db\u3070\u3057\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\/10\/6caf2a89d685cacc92c6fced1401b0c0-e1635144292185.jpg?resize=704%2C204&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u571f\u5730\u8b72\u6e21\u7a0e\u984d\" width=\"704\" height=\"204\" class=\"alignnone  wp-image-479\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6caf2a89d685cacc92c6fced1401b0c0-e1635144292185.jpg?w=1252&amp;ssl=1 1252w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6caf2a89d685cacc92c6fced1401b0c0-e1635144292185.jpg?resize=300%2C87&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6caf2a89d685cacc92c6fced1401b0c0-e1635144292185.jpg?resize=1024%2C297&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6caf2a89d685cacc92c6fced1401b0c0-e1635144292185.jpg?resize=768%2C223&amp;ssl=1 768w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><\/p>\n<p><strong>(10) \u3053\u306e\u7533\u544a\u306e\u3088\u308b\u9084\u4ed8\u91d1\u984d<br \/>\n<\/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\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3044\u305a\u308c\u3082\u8a72\u5f53\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u98db\u3070\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\/10\/14cc3daaafd1c124ed4974edc21b512e-e1635144495130.jpg?resize=707%2C309&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u571f\u5730\u8b72\u6e21\u7a0e\u984d\u3000\u9084\u4ed8\u7a0e\u984d\u6b04\" width=\"707\" height=\"309\" class=\"alignnone  wp-image-480\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/14cc3daaafd1c124ed4974edc21b512e-e1635144495130.jpg?w=1222&amp;ssl=1 1222w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/14cc3daaafd1c124ed4974edc21b512e-e1635144495130.jpg?resize=300%2C131&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/14cc3daaafd1c124ed4974edc21b512e-e1635144495130.jpg?resize=1024%2C447&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/14cc3daaafd1c124ed4974edc21b512e-e1635144495130.jpg?resize=768%2C336&amp;ssl=1 768w\" sizes=\"(max-width: 707px) 100vw, 707px\" \/><\/p>\n<p><strong>(11) \u3053\u306e\u7533\u544a\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408<br \/>\n<\/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\u98db\u3070\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\/10\/3a4da2fcfeddf8eca8a682d72f6b0ae4-e1635144531367.jpg?resize=704%2C380&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u4fee\u6b63\u7533\u544a\u90e8\u5206\" width=\"704\" height=\"380\" class=\"alignnone  wp-image-481\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3a4da2fcfeddf8eca8a682d72f6b0ae4-e1635144531367.jpg?w=1228&amp;ssl=1 1228w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3a4da2fcfeddf8eca8a682d72f6b0ae4-e1635144531367.jpg?resize=300%2C162&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3a4da2fcfeddf8eca8a682d72f6b0ae4-e1635144531367.jpg?resize=1024%2C553&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3a4da2fcfeddf8eca8a682d72f6b0ae4-e1635144531367.jpg?resize=768%2C415&amp;ssl=1 768w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><\/p>\n<p><strong>(12) \u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 31\u300d\u6b04<br \/>\n<\/strong>\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 31\u300d\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\u4eca\u56de\u306e\u4f8b\u3067\u306f\u30011,500,000\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\/10\/8e95b60fde9171a2590b1d4444af947c.jpg?resize=697%2C518&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u5f53\u671f\u63a7\u9664\u984d\" width=\"697\" height=\"518\" class=\"alignnone  wp-image-638\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8e95b60fde9171a2590b1d4444af947c.jpg?w=1004&amp;ssl=1 1004w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8e95b60fde9171a2590b1d4444af947c.jpg?resize=300%2C223&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8e95b60fde9171a2590b1d4444af947c.jpg?resize=768%2C571&amp;ssl=1 768w\" sizes=\"(max-width: 697px) 100vw, 697px\" \/><\/p>\n<p><strong>(13) \u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1 32\u300d\u6b04<br \/>\n<\/strong>32\u6b04\u306f\u3001\u5225\u8868\uff17(1)\u306e\u300c\u5408\u8a08\u300d\u884c\u306e5\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f32\u6b04\u306b0\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(14)\u300c\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d 33\u300d\u6b04<br \/>\n<\/strong>33\u6b04\u306f\u3001[ 4\u6b04 + 5\u6b04 + 7\u6b04 + 10\u6b04\u306e\u5916\u66f8 ]\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u30011,316,000 + 0 + 0 + 0 = 1,316,000\u3068\u306a\u308a\u30011,316,000\u309233\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\/10\/aa1e09c9d9ab1c423d1c16fc5f2010f1.jpg?resize=644%2C461&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\" width=\"644\" height=\"461\" class=\"alignnone  wp-image-641\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1e09c9d9ab1c423d1c16fc5f2010f1.jpg?w=980&amp;ssl=1 980w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1e09c9d9ab1c423d1c16fc5f2010f1.jpg?resize=300%2C215&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1e09c9d9ab1c423d1c16fc5f2010f1.jpg?resize=768%2C550&amp;ssl=1 768w\" sizes=\"(max-width: 644px) 100vw, 644px\" \/><\/p>\n<p><strong>(15)\u300c\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d 35\u300d\u6b04<br \/>\n<\/strong>33\u6b04 + 34\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u304c\u300134\u306e\u8ab2\u7a0e\u7559\u4fdd\u91d1\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u7121\u95a2\u4fc2\u306a\u306e\u3067\u300133\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e35\u6b04\u306b\u4e0b\u308a\u3066\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\/10\/4251047a74f8fe4fd908f7639b55a184.png?resize=424%2C123&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d\" width=\"424\" height=\"123\" class=\"alignnone  wp-image-642\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4251047a74f8fe4fd908f7639b55a184.png?w=496&amp;ssl=1 496w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4251047a74f8fe4fd908f7639b55a184.png?resize=300%2C87&amp;ssl=1 300w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/><\/p>\n<p>\u3053\u3053\u3067\u4e00\u65e6\u5225\u8868\uff11\u3092\u7d42\u4e86\u3057\u3001\u307e\u305f\u5225\u8868\uff11\u6b21\u8449\u306b\u623b\u308a\u307e\u3059\u3002<\/p>\n<h5>2-2-7-3\u3000\u5225\u8868\uff11\u6b21\u8449\u306e\u66f8\u304d\u65b9\uff08\u305d\u306e2\uff09<\/h5>\n<p><strong>(1) \u300c\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d 56\u300d\u6b04<br \/>\n<\/strong>\u5225\u8868\uff11\u6b21\u8449\u306e56\u6b04\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5225\u8868\uff11\u306e33\u6b04\u306e\u5024\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\/10\/e8ce6f1cd932b763ad727a64c32e07b2.jpg?resize=752%2C409&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6b21\u8449\u66f8\u304d\u65b9 \u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\" width=\"752\" height=\"409\" class=\"alignnone  wp-image-643\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e8ce6f1cd932b763ad727a64c32e07b2.jpg?w=1158&amp;ssl=1 1158w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e8ce6f1cd932b763ad727a64c32e07b2.jpg?resize=300%2C163&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e8ce6f1cd932b763ad727a64c32e07b2.jpg?resize=1024%2C557&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e8ce6f1cd932b763ad727a64c32e07b2.jpg?resize=768%2C418&amp;ssl=1 768w\" sizes=\"(max-width: 752px) 100vw, 752px\" \/><\/p>\n<p><strong>(1) \u300c(56)\u306e10.3%\u76f8\u5f53\u984d 58\u300d\u6b04<br \/>\n<\/strong>56\u6b04 \u00d7 10.3%\u3067\u8a08\u7b97\u3057\u305f\u5024\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u30011,316,000 \u00d7 10.3% = 135,548\u3068\u306a\u308b\u305f\u3081\u300158\u6b04\u306b135,548\u3092\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\/10\/1e298cdc1808c1b7e647572153b1ab5a.png?resize=809%2C195&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6b21\u8449\u66f8\u304d\u65b9 10.3%\" width=\"809\" height=\"195\" class=\"alignnone  wp-image-644\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e298cdc1808c1b7e647572153b1ab5a.png?w=1128&amp;ssl=1 1128w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e298cdc1808c1b7e647572153b1ab5a.png?resize=300%2C72&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e298cdc1808c1b7e647572153b1ab5a.png?resize=1024%2C247&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e298cdc1808c1b7e647572153b1ab5a.png?resize=768%2C185&amp;ssl=1 768w\" sizes=\"(max-width: 809px) 100vw, 809px\" \/><\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff11\u6b21\u8449\u306f\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3053\u3053\u3067\u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><span class=\"f-marker-y\">\u5225\u8868\uff11\u6b21\u8449\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59a626636a1cd04530b8c0c0973d0623.jpg?resize=780%2C1197&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6b21\u8449\u306e\u8a18\u8f09\u4f8b\" width=\"780\" height=\"1197\" class=\"alignnone  wp-image-625\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59a626636a1cd04530b8c0c0973d0623.jpg?w=1252&amp;ssl=1 1252w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59a626636a1cd04530b8c0c0973d0623.jpg?resize=196%2C300&amp;ssl=1 196w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59a626636a1cd04530b8c0c0973d0623.jpg?resize=668%2C1024&amp;ssl=1 668w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59a626636a1cd04530b8c0c0973d0623.jpg?resize=768%2C1178&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59a626636a1cd04530b8c0c0973d0623.jpg?resize=1002%2C1536&amp;ssl=1 1002w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/><\/p>\n<p>\u5225\u8868\uff11\u6b21\u8449\u304c\u5b8c\u6210\u3057\u305f\u306e\u3067\u3001\u5225\u8868\uff11\u6b21\u8449\u3067\u8a08\u7b97\u3057\u305f\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u90e8\u5206\u3092\u5225\u8868\uff11\u306b\u8ee2\u8a18\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-2-7-4\u3000\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\uff08\u305d\u306e2\uff09<\/h5>\n<p>\u5225\u8868\uff11\u306b\u623b\u3063\u3066\u4ed5\u4e0a\u3052\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>(1) \u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 36\u300d\u6b04<br \/>\n<\/strong>\u5225\u8868\uff11\u6b21\u8449\u306e58\u6b04\u306e\u5024\u3092\u5225\u8868\uff11\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 36\u300d\u6b04\u306b\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\/10\/5e06d7a82058e6aed7b7993c36639ed5.jpg?resize=693%2C502&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u8ee2\u8a18\" width=\"693\" height=\"502\" class=\"alignnone  wp-image-648\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e06d7a82058e6aed7b7993c36639ed5.jpg?w=1014&amp;ssl=1 1014w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e06d7a82058e6aed7b7993c36639ed5.jpg?resize=300%2C217&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e06d7a82058e6aed7b7993c36639ed5.jpg?resize=768%2C556&amp;ssl=1 768w\" sizes=\"(max-width: 693px) 100vw, 693px\" \/><\/p>\n<p><strong>(2) 38\u6b04\u300142\u6b04\u300144\u6b04<br \/>\n<\/strong>\u2463\u300c\u6240\u5f97\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 38\u300d\u6b04\u306f\u300136\u6b04 + 37\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u300237\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\u3057\u305f\u304c\u3063\u306636\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e38\u6b04\u306b\u5165\u308a\u307e\u3059\u3002<br \/>\n\u2464\u300c\u5dee\u5f15\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 42\u300d\u6b04\u306f\u300138\u6b04 &#8211; 39\u6b04 &#8211; 40\u6b04 &#8211; 41\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002100\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u300240\u6b04\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u306e\u3067\u3001\u7a7a\u6b04\u300239\u6b04\u306841\u6b04\u306f\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u3002<br \/>\n\u2465\u300c\u5dee\u5f15\u78ba\u5b9a\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 44\u300d\u6b04\u306f\u300142\u6b04 &#8211; 43\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u300243\u6b04\u306f\u4e2d\u9593\u7533\u544a\u3067\u7d0d\u3081\u305f\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u304c\u5165\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4e2d\u9593\u7d0d\u7a0e\u306f\u306a\u3044\u524d\u63d0\u306a\u306e\u3067\u300143\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u300142\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e44\u6b04\u306b\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df5f7b85c4f4126fb7235aa205b8424.jpg?resize=715%2C298&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u5408\u8a08\u7b49\" width=\"715\" height=\"298\" class=\"alignnone  wp-image-650\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df5f7b85c4f4126fb7235aa205b8424.jpg?w=1104&amp;ssl=1 1104w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df5f7b85c4f4126fb7235aa205b8424.jpg?resize=300%2C125&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df5f7b85c4f4126fb7235aa205b8424.jpg?resize=1024%2C427&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8df5f7b85c4f4126fb7235aa205b8424.jpg?resize=768%2C320&amp;ssl=1 768w\" sizes=\"(max-width: 715px) 100vw, 715px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u7d0d\u4ed8\u671f\u9650\uff08\uff1d\u78ba\u5b9a\u7533\u544a\u671f\u9650\uff09\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5f53\u671f\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306f44\u6b04\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u5f53\u671f\u306e\u78ba\u5b9a\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u304c44\u6b04\u3067135,500\u3068\u7b97\u51fa\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u91d1\u984d\u3068\u524d\u8ff0\u306e\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u984d\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u3001\u3044\u304f\u3089\u7d0d\u4ed8\u3059\u308b\u304b\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u304c\u3001\u5225\u8868\uff11\u306f\u307e\u3060\u66f8\u304f\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u89e3\u8aac\u3092\u7d9a\u3051\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>(3)\u300c\u3053\u306e\u7533\u544a\u66f8\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d 45\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\/10\/2bf8a6428b5c6f255fc0ba41ea1ce992.png?resize=432%2C238&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u9084\u4ed8\u91d1\u984d\" width=\"432\" height=\"238\" class=\"alignnone  wp-image-652\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2bf8a6428b5c6f255fc0ba41ea1ce992.png?w=718&amp;ssl=1 718w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2bf8a6428b5c6f255fc0ba41ea1ce992.png?resize=300%2C165&amp;ssl=1 300w\" sizes=\"(max-width: 432px) 100vw, 432px\" \/><\/p>\n<p>43\u6b04 &#8211; 42\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u4e2d\u9593\u7533\u544a\u3057\u305f\u5206\u304c\u9084\u4ed8\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306b45\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f43\u6b04\u306b\u5024\u304c\u5165\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>(4)\u300c\u3053\u306e\u7533\u544a\u66f8\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408 46\u301c49\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\/10\/7247e1c81c495cf7ff3a796e61cf5706-1.png?resize=426%2C231&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u5730\u65b9\u6cd5\u4eba\u7a0e\u3000\u4fee\u6b63\u7533\u544a\u306e\u5834\u5408\" width=\"426\" height=\"231\" class=\"alignnone  wp-image-654\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7247e1c81c495cf7ff3a796e61cf5706-1.png?w=700&amp;ssl=1 700w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7247e1c81c495cf7ff3a796e61cf5706-1.png?resize=300%2C163&amp;ssl=1 300w\" sizes=\"(max-width: 426px) 100vw, 426px\" \/><\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002<br \/>\n\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>(5)\u300c\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d \u300d\u6b04<br \/>\n<\/strong>\u300c\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d \u300d\u6b04\u306f\u3001\u5225\u8868\uff14\u306e\u914d\u5f53\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4926cbbce775f43a781917b46fcc6c6f.jpg?resize=609%2C444&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u914d\u5f53\" width=\"609\" height=\"444\" class=\"alignnone  wp-image-656\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4926cbbce775f43a781917b46fcc6c6f.jpg?w=1002&amp;ssl=1 1002w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4926cbbce775f43a781917b46fcc6c6f.jpg?resize=300%2C219&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4926cbbce775f43a781917b46fcc6c6f.jpg?resize=768%2C560&amp;ssl=1 768w\" sizes=\"(max-width: 609px) 100vw, 609px\" \/><\/p>\n<p><strong>(6)\u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\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\/10\/555b4408e655e47fa3ef30abd7a42964.png?resize=463%2C238&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u6c7a\u7b97\u78ba\u5b9a\u65e5\" width=\"463\" height=\"238\" class=\"alignnone  wp-image-655\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/555b4408e655e47fa3ef30abd7a42964.png?w=720&amp;ssl=1 720w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/555b4408e655e47fa3ef30abd7a42964.png?resize=300%2C154&amp;ssl=1 300w\" sizes=\"(max-width: 463px) 100vw, 463px\" \/><\/p>\n<p>\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\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<br \/>\n\u4f8b\u3048\u3070\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001<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>(7)\u300c\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u7b49\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\/10\/55264c673c5cd7a2fb9fdb97be3af189.png?resize=398%2C184&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u3000\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u7b49\" width=\"398\" height=\"184\" class=\"alignnone  wp-image-498\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/55264c673c5cd7a2fb9fdb97be3af189.png?w=610&amp;ssl=1 610w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/55264c673c5cd7a2fb9fdb97be3af189.png?resize=300%2C139&amp;ssl=1 300w\" sizes=\"(max-width: 398px) 100vw, 398px\" \/><\/p>\n<p>\u5225\u8868\uff11\u3067\u8a08\u7b97\u3057\u305f\u7d50\u679c\u9084\u4ed8\u3068\u306a\u308b\u5834\u5408\u3001\u3064\u307e\u308a28\u6b04\u306b\u5024\u304c\u5165\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u6b04\u306b\u9084\u4ed8\u91d1\u3092\u5165\u91d1\u3057\u3066\u6b32\u3057\u3044\u91d1\u878d\u6a5f\u95a2\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\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\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<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u9084\u4ed8\u306b\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(8)\u300c\u7a0e\u7406\u58eb\u7f72\u540d\u300d\u6b04<\/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><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?resize=577%2C260&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u7a0e\u7406\u58eb\u7f72\u540d\" width=\"577\" height=\"260\" class=\"alignnone  wp-image-499\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?w=630&amp;ssl=1 630w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?resize=300%2C135&amp;ssl=1 300w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/><\/p>\n<p>\u4ee5\u4e0a\u3067\u5225\u8868\uff11\u306f\u5b8c\u6210\u3067\u3059\u3002<br \/>\n\u5225\u8868\uff11\u306e\u5b8c\u6210\u5f62\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span style=\"font-size: 14pt;\"><span class=\"f-marker-y\"><span class=\"f-marker-y\">\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b<br \/>\n<\/span><\/span><\/span><\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4a8b351a4000f42c8423edd94b632d0.jpg?resize=868%2C1222&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b \u9ed2\u5b57\" width=\"868\" height=\"1222\" class=\"alignnone  wp-image-942\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4a8b351a4000f42c8423edd94b632d0.jpg?w=1364&amp;ssl=1 1364w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4a8b351a4000f42c8423edd94b632d0.jpg?resize=213%2C300&amp;ssl=1 213w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4a8b351a4000f42c8423edd94b632d0.jpg?resize=727%2C1024&amp;ssl=1 727w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4a8b351a4000f42c8423edd94b632d0.jpg?resize=768%2C1081&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4a8b351a4000f42c8423edd94b632d0.jpg?resize=1091%2C1536&amp;ssl=1 1091w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff11\u306e\u898b\u65b9\u3084\u3088\u308a\u8a73\u3057\u304f\u66f8\u304d\u65b9\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"0vCcUgiSHa\"><p><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules1\">\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<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\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&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules1\/embed#?secret=rdvPATBWHP#?secret=0vCcUgiSHa\" data-secret=\"0vCcUgiSHa\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff11\u3068\u5225\u8868\uff11\u6b21\u8449<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/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 \u5225\u8868\uff11 \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u5225\u8868\uff11\u304c\u5b8c\u6210\u3057\u305f\u3068\u3053\u308d\u3067\u3064\u3044\u306b\u5f53\u671f\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u91d1\u984d\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u6b21\u306e\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u6cd5\u4eba\u7a0e\u984d<\/th>\n<td style=\"width: 50%; text-align: center;\">1,316,000<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d<\/th>\n<td style=\"width: 50%; text-align: center;\">135,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u5408\u8a08\u984d\u3092\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u65e5\u4ed8<\/th>\n<th style=\"width: 24.9436%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 13.9926%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25.9448%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 12.9913%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">2024\/3\/31\uff08\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u65e5\uff09<\/td>\n<td style=\"width: 24.9436%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 13.9926%; height: 24px; text-align: center;\">1,451,500<\/td>\n<td style=\"width: 25.9448%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 12.9913%; height: 24px; text-align: center;\">1,451,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3067\u6c7a\u7b97\u66f8\u306e\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u304c\u78ba\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5225\u8868\uff11\u304c\u5b8c\u6210\u3057\u305f\u3089\u3001\u6b21\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u304b\u3089\u4e00\u65e6\u96e2\u308c\u3066\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>2-2-8\u3000\u7b2c\uff16\u53f7\u69d8\u5f0f\u3068\u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b<\/h4>\n<p>\u4eca\u56de\u306e\u8a18\u4e8b\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306a\u306e\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u4f8b\u3067\u4f5c\u6210\u3057\u305f\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u304a\u793a\u3057\u3059\u308b\u306b\u3068\u3069\u3081\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3059\u308b\u7b2c\uff16\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b\u304b\u3089\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-2-8-1\u3000\u7b2c\uff16\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/18290cfd9b8c0de81973689cb09d6fc9.jpg?resize=868%2C1310&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u7b2c\uff16\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1310\" class=\"alignnone  wp-image-662\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/18290cfd9b8c0de81973689cb09d6fc9.jpg?w=1272&amp;ssl=1 1272w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/18290cfd9b8c0de81973689cb09d6fc9.jpg?resize=199%2C300&amp;ssl=1 199w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/18290cfd9b8c0de81973689cb09d6fc9.jpg?resize=678%2C1024&amp;ssl=1 678w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/18290cfd9b8c0de81973689cb09d6fc9.jpg?resize=768%2C1159&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/18290cfd9b8c0de81973689cb09d6fc9.jpg?resize=1018%2C1536&amp;ssl=1 1018w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u5747\u7b49\u5272\u7387\u3092\u6a19\u6e96\u7a0e\u7387\u306e20,000\u5186\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b2c\uff16\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u9053\u5e9c\u770c\u6c11\u7a0e\u304c(22)\u6b0433,100\u5186\u3001\u4e8b\u696d\u7a0e\u304c(51)\u6b04387,000\u5186\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c(61)\u6b04143,100\u5186\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u767b\u9332\u3057\u6c7a\u7b97\u306b\u53cd\u6620\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.6295%; height: 24px; text-align: center;\">\u65e5\u4ed8<\/th>\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.6295%; height: 24px; text-align: center;\">2024\/3\/31\uff08\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u65e5\uff09<\/td>\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">563,200<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">563,200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u7a0e\u3082\u6b20\u640d\u91d1\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u307e\u3067\u306b\u6b20\u640d\u91d1\u306e\u63a7\u9664\u660e\u7d30\u3067\u3042\u308b\u7b2c\uff16\u53f7\u69d8\u5f0f\u5225\u8868\uff19\u3082\u7d39\u4ecb\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\uff16\u53f7\u69d8\u5f0f\u5225\u8868\uff19<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/387653e0c5921b87a78213357fb0b2ad.jpg?resize=823%2C1252&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u7b2c\uff16\u53f7\u69d8\u5f0f\u5225\u8868\uff19\u306e\u8a18\u8f09\u4f8b\" width=\"823\" height=\"1252\" class=\"alignnone  wp-image-663\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/387653e0c5921b87a78213357fb0b2ad.jpg?w=1262&amp;ssl=1 1262w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/387653e0c5921b87a78213357fb0b2ad.jpg?resize=197%2C300&amp;ssl=1 197w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/387653e0c5921b87a78213357fb0b2ad.jpg?resize=673%2C1024&amp;ssl=1 673w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/387653e0c5921b87a78213357fb0b2ad.jpg?resize=768%2C1168&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/387653e0c5921b87a78213357fb0b2ad.jpg?resize=1010%2C1536&amp;ssl=1 1010w\" sizes=\"(max-width: 823px) 100vw, 823px\" \/><br \/>\n<\/strong><\/p>\n<p>\u7d9a\u3044\u3066\u5e02\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-2-8-2\u3000\u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7677255b4918580459f19b7195d48ff.jpg?resize=823%2C1226&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b\" width=\"823\" height=\"1226\" class=\"alignnone  wp-image-664\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7677255b4918580459f19b7195d48ff.jpg?w=1289&amp;ssl=1 1289w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7677255b4918580459f19b7195d48ff.jpg?resize=201%2C300&amp;ssl=1 201w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7677255b4918580459f19b7195d48ff.jpg?resize=687%2C1024&amp;ssl=1 687w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7677255b4918580459f19b7195d48ff.jpg?resize=768%2C1144&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7677255b4918580459f19b7195d48ff.jpg?resize=1031%2C1536&amp;ssl=1 1031w\" sizes=\"(max-width: 823px) 100vw, 823px\" \/><br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5747\u7b49\u5272\u7387\u3092\u6a19\u6e96\u7a0e\u7387\u306e50,000\u5186\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b2c20\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5e02\u753a\u6751\u6c11\u7a0e\u304c(21)\u6b04128,900\u5186\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u767b\u9332\u3057\u6c7a\u7b97\u306b\u53cd\u6620\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u65e5\u4ed8<\/th>\n<th style=\"width: 24.9436%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 13.9926%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25.9448%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 12.9913%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">2024\/3\/31\uff08\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u65e5\uff09<\/td>\n<td style=\"width: 24.9436%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 13.9926%; height: 24px; text-align: center;\">128,900<\/td>\n<td style=\"width: 25.9448%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 12.9913%; height: 24px; text-align: center;\">128,900<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u6771\u4eac23\u533a\u304c\u7d0d\u7a0e\u5730\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\uff16\u53f7\u69d8\u5f0f\u3067\u307e\u3068\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u300120\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>2-2-\uff19\u3000\u5225\u8868\uff15(2)\u3092\u66f8\u304f\uff08\u305d\u306e\uff12\uff09<\/h4>\n<p>\u7b2c\uff16\u53f7\u69d8\u5f0f\u3068\u7b2c20\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u3001\u6b21\u306e\u5730\u65b9\u7a0e\u306e\u60c5\u5831\u304c\u308f\u304b\u308b\u3068\u5225\u8868\uff15(2)\u3092\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u7a2e\u985e<\/th>\n<th>\u7a0e\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"text-align: center;\">33,100<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"text-align: center;\">128,900<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4e8b\u696d\u7a0e\uff0b\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"text-align: center;\">530,100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u5225\u8868\uff15(2)\u306b\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h5>\u5f53\u671f\u5206\u306e\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u66f8\u304d\u65b9<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b3a279237ecb9678e6f741ace417be6b.jpg?resize=815%2C594&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9 \u5f53\u671f\u5206\u306e\u5730\u65b9\u7a0e\" width=\"815\" height=\"594\" class=\"alignnone  wp-image-665\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b3a279237ecb9678e6f741ace417be6b.jpg?resize=1024%2C747&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b3a279237ecb9678e6f741ace417be6b.jpg?resize=300%2C219&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b3a279237ecb9678e6f741ace417be6b.jpg?resize=768%2C560&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b3a279237ecb9678e6f741ace417be6b.jpg?resize=1536%2C1121&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b3a279237ecb9678e6f741ace417be6b.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b3a279237ecb9678e6f741ace417be6b.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 815px) 100vw, 815px\" \/><\/p>\n<p>\u2776 \u300c\u9053\u5e9c\u770c\u6c11\u7a0e\u300d\u306e\u300c\u5f53\u671f\u5206\u300d<strong>\u300c\u78ba\u5b9a 9\u300d\u884c<\/strong>\u306e<strong>\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d \u2461\u300d\u5217<\/strong>\u3068<strong>\u300c\u671f\u672b\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u2463\u300d\u5217<\/strong>\u306b\u7b2c6\u53f7\u69d8\u5f0f\u3067\u6c42\u3081\u305f\u9053\u5e9c\u770c\u6c11\u7a0e\uff08\u3053\u306e\u4f8b\u3067\u306f33,100\u5186\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u2777 \u300c\u5e02\u753a\u6751\u6c11\u7a0e\u300d\u306e\u300c\u5f53\u671f\u5206\u300d<strong>\u300c\u78ba\u5b9a 14\u300d\u884c<\/strong>\u306e<strong>\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d \u2461\u300d\u5217<\/strong>\u3068<strong>\u300c\u671f\u672b\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u2463\u300d\u5217<\/strong>\u306b\u7b2c20\u53f7\u69d8\u5f0f\u3067\u6c42\u3081\u305f\u5e02\u753a\u6751\u6c11\u7a0e\uff08\u3053\u306e\u4f8b\u3067\u306f128,900\u5186\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u306a\u304a\u3001\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u52e2\u306f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u6c7a\u307e\u308a\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u671f\u306e\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3053\u306e\u5e74\u5ea6\u306e\u5225\u8868\uff15(2)\u306b\u306f\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002\u5225\u8868\uff15(2)\u306b\u3082\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3060\u3051\u300c\u5f53\u671f\u5206\u300d\u306e\u884c\u304c\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u6b21\u306e\u5e74\u5ea6\u306e\u5225\u8868\uff15(2)\u306e17\u306e\u884c\u306e\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d\u2461\u300d\u5217\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>&lt; \u6b21\u5e74\u5ea6\u306e\u5225\u8868\uff15(2)\u30b5\u30f3\u30d7\u30eb &gt;<br \/>\n<\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98821001a5770609f929e65b1e72041a.jpg?resize=868%2C298&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9 \u5f53\u671f\u5206\u306e\u4e8b\u696d\u7a0e\" width=\"868\" height=\"298\" class=\"alignnone size-large wp-image-666\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98821001a5770609f929e65b1e72041a.jpg?resize=1024%2C352&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98821001a5770609f929e65b1e72041a.jpg?resize=300%2C103&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98821001a5770609f929e65b1e72041a.jpg?resize=768%2C264&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98821001a5770609f929e65b1e72041a.jpg?resize=1536%2C528&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98821001a5770609f929e65b1e72041a.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/98821001a5770609f929e65b1e72041a.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<\/div>\n<h5>\u5f53\u671f\u5206\u306e\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u66f8\u304d\u65b9<\/h5>\n<p>\u300c\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u306e\u300c\u5f53\u671f\u5206\u300d<strong>\u300c\u78ba\u5b9a 4\u300d\u884c<\/strong>\u306e<strong>\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d \u2461\u300d\u5217<\/strong>\u3068<strong>\u300c\u671f\u672b\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u300d\u5217<\/strong>\u306b\u3001\u5225\u8868\uff11\u306e16\u6b04\u306844\u6b04\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3092\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\/10\/fc38b70110dbb4ac855f2d313f65b9c8.jpg?resize=773%2C706&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u5f53\u671f\u5206\u306e\u6cd5\u4eba\u7a0e\u6b04\" width=\"773\" height=\"706\" class=\"alignnone  wp-image-670\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc38b70110dbb4ac855f2d313f65b9c8.jpg?resize=1024%2C935&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc38b70110dbb4ac855f2d313f65b9c8.jpg?resize=300%2C274&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc38b70110dbb4ac855f2d313f65b9c8.jpg?resize=768%2C701&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/fc38b70110dbb4ac855f2d313f65b9c8.jpg?w=1472&amp;ssl=1 1472w\" sizes=\"(max-width: 773px) 100vw, 773px\" \/><\/p>\n<h5>\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u300d\u6b04\u306e\u66f8\u304d\u65b9<\/h5>\n<p>\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\uff1d\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u89e3\u8aac\u3092\u3057\u307e\u3057\u305f\u3002<br \/>\n\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u4ed5\u8a33\u3092\u3053\u308c\u307e\u3067\u6b21\u306e\u3088\u3046\u306b\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u3053\u3067\u305d\u306e\u5408\u8a08\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u7a0e\u76ee<\/th>\n<th style=\"width: 24.9436%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 13.9926%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25.9448%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 12.9913%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 24.9436%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 13.9926%; height: 24px; text-align: center;\">1,451,500<\/td>\n<td style=\"width: 25.9448%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 12.9913%; height: 24px; text-align: center;\">1,451,500<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 24.9436%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 13.9926%; height: 24px; text-align: center;\">563,200<\/td>\n<td style=\"width: 25.9448%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 12.9913%; height: 24px; text-align: center;\">563,200<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 24.9436%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 13.9926%; height: 24px; text-align: center;\">128,900<\/td>\n<td style=\"width: 25.9448%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 12.9913%; height: 24px; text-align: center;\">128,900<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\"><\/td>\n<td style=\"width: 24.9436%; height: 24px; text-align: center;\">\u5408\u8a08<\/td>\n<td style=\"width: 13.9926%; height: 24px; text-align: center;\">2,143,600<\/td>\n<td style=\"width: 25.9448%; height: 24px; text-align: center;\">\u5408\u8a08<\/td>\n<td style=\"width: 12.9913%; height: 24px; text-align: center;\">2,143,600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u300c\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1 31\u300d\u6b04<\/strong>\u306b\u5f53\u671f\u672b\u306b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u5408\u8a08\uff082,143,600\uff09\u3092\u8a18\u8f09\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\/10\/0d735c78970156b21b236f9b86663dc1.png?resize=677%2C184&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u300c\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1\u300d\" width=\"677\" height=\"184\" class=\"alignnone  wp-image-671\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0d735c78970156b21b236f9b86663dc1.png?resize=1024%2C279&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0d735c78970156b21b236f9b86663dc1.png?resize=300%2C82&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0d735c78970156b21b236f9b86663dc1.png?resize=768%2C209&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0d735c78970156b21b236f9b86663dc1.png?w=1438&amp;ssl=1 1438w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<p>32\u6b04\u306f\u7a7a\u6b04\u306a\u306e\u3067\u300133\u6b04\u306b\u308231\u6b04\u3068\u540c\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u640d\u91d1\u7d4c\u7406\u300d\u3068\u306f\u3001\u300c\u8cbb\u7528\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u300d\u3068\u3044\u3046\u307b\u3069\u306e\u610f\u5473\u306a\u306e\u3067\u3001\u300c\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1\u300d\u3068\u306f\u3001\u300c\u8cbb\u7528\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u3044\u3046\u610f\u5473\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u300c\u671f\u672b\u7d0d\u7a0e\u5145\u5f53\u91d1 41\u300d\u6b04<\/strong>\u306f\u3001[ 30\u6b04 + 33\u6b04 \u2013 40\u6b04 ]\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u300170,000 + 2,143,600 &#8211; 70,000 = 2,143,600\u3068\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u30012,143,600\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff15(2)\u304c\u5b8c\u6210\u3067\u3059\u3002<br \/>\n\u5b8c\u6210\u3057\u305f\u3068\u3053\u308d\u3067\u6539\u3081\u3066\u5225\u8868\uff15(2)\u306e\u5b8c\u6210\u5f62\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span><span class=\"f-marker-y\">\u5225\u8868\uff15(2) \u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=868%2C1303&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3000\u5225\u8868\uff15(2)\u306e\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1303\" class=\"alignnone  wp-image-561\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?w=1279&amp;ssl=1 1279w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=200%2C300&amp;ssl=1 200w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=682%2C1024&amp;ssl=1 682w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=768%2C1153&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/75c2bf47dcd57b90b8525adf6acf5b39.jpg?resize=1023%2C1536&amp;ssl=1 1023w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3055\u3089\u306b\u8a73\u3057\u3044\u5225\u8868\uff15(2)\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"L7f5TxAAxH\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\">\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\/embed#?secret=tUPA9dTlrm#?secret=L7f5TxAAxH\" data-secret=\"L7f5TxAAxH\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(2)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-08.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 \u5225\u88685(2) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff15(1)\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/p>\n<h4><span id=\"2-1-131\">2-2-10\u3000\u5225\u8868\uff15(1)\u3092\u66f8\u304f\uff08\u305d\u306e\uff12\uff09<\/span><\/h4>\n<p>\u5225\u8868\uff15(1)\u3092\u4ed5\u4e0a\u3052\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776\u300c\u7e70\u8d8a\u640d\u76ca\u91d1 26\u300d\u884c<br \/>\n<\/strong>26\u306e\u2462\u3068\u2463\u300d\u306b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306e\u300c\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u5024\u3092\u305d\u308c\u305e\u308c\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n<span class=\"f-marker-p\">\u3053\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u5f53\u671f\u306e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u4ed5\u8a33\u3092\u53cd\u6620\u3057\u305f\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306e\u5024\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span>\u3053\u306e\u4f8b\u3067\u306f[ \u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e 2,143,600 \/ \u672a\u6255\u6cd5\u4eba\u7a0e\u7b49 2,143,600 ] \u3068\u3044\u3046\u4ed5\u8a33\u3092\u6700\u5f8c\u306b\u4ed5\u8a33\u5e33\u306b\u767b\u9332\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u304c\u53cd\u6620\u3055\u308c\u305f\u6c7a\u7b97\u66f8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/edfffeb8bc9fc4f2d129a0b6d16c92aa.jpg?resize=868%2C815&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u7e70\u8d8a\u640d\u76ca\u91d1\" width=\"868\" height=\"815\" class=\"alignnone size-large wp-image-693\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/edfffeb8bc9fc4f2d129a0b6d16c92aa.jpg?resize=1024%2C961&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/edfffeb8bc9fc4f2d129a0b6d16c92aa.jpg?resize=300%2C282&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/edfffeb8bc9fc4f2d129a0b6d16c92aa.jpg?resize=768%2C721&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/edfffeb8bc9fc4f2d129a0b6d16c92aa.jpg?w=1342&amp;ssl=1 1342w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777 \u300c\u7d0d\u7a0e\u5145\u5f53\u91d1 27\u300d\u884c<br \/>\n<\/strong>\u00a027\u306e\u2462\u3068\u2463\u306e\u5024\u306f\u3001\u5225\u8868\uff15(2)\u306e\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u300d\u7b87\u6240\u304b\u3089\u6b21\u306e\u3088\u3046\u306b\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\/11\/c834b5762f8d7f50491f436f4e62f8ca.jpg?resize=868%2C771&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\" width=\"868\" height=\"771\" class=\"alignnone wp-image-1054 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/c834b5762f8d7f50491f436f4e62f8ca.jpg?resize=1024%2C909&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/c834b5762f8d7f50491f436f4e62f8ca.jpg?resize=300%2C266&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/c834b5762f8d7f50491f436f4e62f8ca.jpg?resize=768%2C682&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/c834b5762f8d7f50491f436f4e62f8ca.jpg?w=1444&amp;ssl=1 1444w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777 \u300c\u672a\u7d0d\u6cd5\u4eba\u7a0e\u53ca\u3073\u672a\u7d0d\u5730\u65b9\u6cd5\u4eba\u7a0e 28\u300d\u6b04\u300c\u672a\u7d0d\u9053\u5e9c\u770c\u6c11\u7a0e 29\u300d\u6b04\u300c\u672a\u7d0d\u5e02\u753a\u6751\u6c11\u7a0e 30\u300d\u6b04<br \/>\n<\/strong>28\u300129\u300130\u884c\u306e\u2462\u5217\u3068\u2463\u5217\u306e\u5024\u306f\u3001\u5225\u8868\uff15(2)\u306e\u5404\u7a0e\u76ee\u304b\u3089\u6b21\u306e\u3088\u3046\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n<img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c1c90c5d2dc754c526d99930ef85392.jpg?resize=868%2C360&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u5f53\u671f\u767a\u751f\u6cd5\u4eba\u7a0e\u7b49\" width=\"868\" height=\"360\" class=\"alignnone size-full wp-image-695\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c1c90c5d2dc754c526d99930ef85392.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c1c90c5d2dc754c526d99930ef85392.jpg?resize=300%2C125&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c1c90c5d2dc754c526d99930ef85392.jpg?resize=1024%2C425&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c1c90c5d2dc754c526d99930ef85392.jpg?resize=768%2C319&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c1c90c5d2dc754c526d99930ef85392.jpg?resize=1536%2C638&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3c1c90c5d2dc754c526d99930ef85392.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u306a\u304a\u3001<span class=\"f-marker-w\">\u4e8b\u696d\u7a0e\u306e\u5f53\u671f\u5206\u306f\u8ee2\u8a18\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><strong>\u2779 \u300c\u5dee\u5f15\u5408\u8a08\u984d 31\u300d\u884c<br \/>\n<\/strong>31\u884c\u306f\u3001\u305d\u308c\u305e\u308c\u7e26\u306e\u5217\u306e1\u301c30\u306e\u5024\u3092\u5408\u8a08\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u25b3\u306f\u5dee\u3057\u5f15\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\/10\/64c4434903fdb4006f036f7edfb617f1.jpg?resize=868%2C528&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u5f53\u671f\u5dee\u5f15\u8a08\" width=\"868\" height=\"528\" class=\"alignnone  wp-image-696\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/64c4434903fdb4006f036f7edfb617f1.jpg?w=1826&amp;ssl=1 1826w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/64c4434903fdb4006f036f7edfb617f1.jpg?resize=300%2C182&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/64c4434903fdb4006f036f7edfb617f1.jpg?resize=1024%2C622&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/64c4434903fdb4006f036f7edfb617f1.jpg?resize=768%2C467&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/64c4434903fdb4006f036f7edfb617f1.jpg?resize=1536%2C934&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/64c4434903fdb4006f036f7edfb617f1.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u4f8b\u3048\u3070\u2463\u5217\u3092\u8a08\u7b97\u3059\u308b\u3068\u30016,222,300 + 2,143,600 &#8211; 1,451,500 &#8211; 33,100 &#8211; 128,900 = 6,752,400\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2779 \u300c\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d \u2463\u300d\u5217<br \/>\n<\/strong>\u2463\u5217\u306f\u3001\u540c\u3058\u884c\u3067[ \u2460 \u30fc \u2461 \uff0b \u2462 ]\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong><\/strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c3fbceec5a37ae8131700fb31792af52.jpg?resize=868%2C527&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u2463\u5217\" width=\"868\" height=\"527\" class=\"alignnone  wp-image-697\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c3fbceec5a37ae8131700fb31792af52.jpg?w=1822&amp;ssl=1 1822w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c3fbceec5a37ae8131700fb31792af52.jpg?resize=300%2C182&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c3fbceec5a37ae8131700fb31792af52.jpg?resize=1024%2C622&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c3fbceec5a37ae8131700fb31792af52.jpg?resize=768%2C466&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c3fbceec5a37ae8131700fb31792af52.jpg?resize=1536%2C932&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c3fbceec5a37ae8131700fb31792af52.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4f8b\u3048\u307029\u884c\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001-20,000 &#8211; \u300c-20,000\u300d + \u300c-33,100\u300d = -33,100\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff15(1)\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<br \/>\n\u5b8c\u6210\u3057\u305f\u5225\u8868\uff15(1)\u3092\u3053\u3053\u3067\u6539\u3081\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span><span class=\"f-marker-y\">\u5225\u8868\uff15(1) \u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=868%2C1375&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(1)\u306e\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1375\" class=\"alignnone  wp-image-573\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?w=1212&amp;ssl=1 1212w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=189%2C300&amp;ssl=1 189w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=646%2C1024&amp;ssl=1 646w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=768%2C1217&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1f1c221630fff0fa4d1d355806639860.jpg?resize=970%2C1536&amp;ssl=1 970w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff15(1)\u306e\u3088\u308a\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"hQluceSdn0\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\">\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\/embed#?secret=qoAutR6Dv8#?secret=hQluceSdn0\" data-secret=\"hQluceSdn0\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(1)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-06.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 \u5225\u88685(1) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u3044\u3088\u3044\u3088\u6b8b\u308a\u5c11\u3057\u3067\u3059\u3002\u5225\u8868\uff14\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/p>\n<h4><span id=\"2-1-14\">2-2-11\u3000\u5225\u8868\uff14\u3092\u66f8\u304f\uff08\u305d\u306e\uff13\uff09<\/span><\/h4>\n<p>\u5225\u8868\uff14\u3092\u4ed5\u4e0a\u3052\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d 1\u300d\u306e\u91d1\u984d\u3092\u4fee\u6b63<\/strong><br \/>\n\u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d 1\u300d\u306e\u5024\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff15(1)\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u3092\u8ee2\u8a18\u3059\u308b\u3068\u3053\u308d\u3067\u3082\u3044\u3044\u307e\u3057\u305f\u304c\u3001<span class=\"f-marker-p\">\u3053\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u5f53\u671f\u306e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u4ed5\u8a33\u3092\u53cd\u6620\u3057\u305f\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306e\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a06c7735f86a6a863f7317430e084c59.png?resize=868%2C375&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u5f53\u671f\u5229\u76ca\u3078\u306e\u8ee2\u8a18\" width=\"868\" height=\"375\" class=\"alignnone  wp-image-698\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a06c7735f86a6a863f7317430e084c59.png?w=1426&amp;ssl=1 1426w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a06c7735f86a6a863f7317430e084c59.png?resize=300%2C130&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a06c7735f86a6a863f7317430e084c59.png?resize=1024%2C442&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a06c7735f86a6a863f7317430e084c59.png?resize=768%2C332&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff11\u3001\u7b2c\uff16\u53f7\u69d8\u5f0f\u3068\u7b2c\uff12\uff10\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u3001\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u7b49\uff081,451,500\uff09\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u7b49\uff08530,100\uff09\u3068\u5e02\u753a\u6751\u6c11\u7a0e\uff08128,900\uff09\u304c\u78ba\u5b9a\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e 2,143,600 \/ \u672a\u6255\u6cd5\u4eba\u7a0e\u7b49 2,143,600\uff08\u2190\u5408\u8a08\u91d1\u984d\u3067\u4ed5\u8a33\uff09<br \/>\n\u3053\u308c\u304c\u6c7a\u7b97\u306b\u53cd\u6620\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u304c\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f10,000,000<span> <i class=\"wp-svg-arrow-right arrow-right\"><\/i><\/span>7,856,400\u306b\u5909\u308f\u308a\u307e\u3057\u305f\u3002<br \/>\n\u305d\u308c\u306b\u4f34\u3044\u78ba\u5b9a\u3057\u305f\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u306b\u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d 1\u300d\u306e\u5024\u3082\u4fee\u6b63\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2777 \u300c\u640d\u91d1\u306b\u7b97\u5165\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1 \uff14\u300d\u6b04<br \/>\n<\/strong>\u300c\u640d\u91d1\u306b\u7b97\u5165\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1 \uff14\u300d\u306e\u2460\u6b04\u3068\u2461\u6b04\u306b\u306f\u3001\u5225\u8868\uff15(2)\u306e\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u300d\u306e\u300c\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1 31\u300d\u306e\u5024\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\/10\/57167120d2b05b21487de615c21a9dc1.jpg?resize=465%2C427&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u640d\u91d1\u7d4c\u7406\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1\" width=\"465\" height=\"427\" class=\"alignnone  wp-image-700\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/57167120d2b05b21487de615c21a9dc1.jpg?resize=1024%2C940&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/57167120d2b05b21487de615c21a9dc1.jpg?resize=300%2C275&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/57167120d2b05b21487de615c21a9dc1.jpg?resize=768%2C705&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/57167120d2b05b21487de615c21a9dc1.jpg?w=1334&amp;ssl=1 1334w\" sizes=\"(max-width: 465px) 100vw, 465px\" \/><\/p>\n<p><strong>\u2777 \u300c\uff08\u52a0\u7b97\uff09\u5c0f\u8a08 11\u300d\u6b04<br \/>\n<\/strong>\u300c\u5c0f\u8a08 11\u300d\u3082\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u7e26\u306e\u5217\u2460\u2461\u306b\u5bfe\u3057\u30662\u301c10\u307e\u3067\u306e\u5408\u8a08\u3092\u884c\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\/10\/77466f0db075649e0a979f18e65cc2f8.jpg?resize=768%2C408&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u52a0\u7b97\u9805\u76ee\u8a08\" width=\"768\" height=\"408\" class=\"alignnone  wp-image-701\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77466f0db075649e0a979f18e65cc2f8.jpg?resize=1024%2C544&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77466f0db075649e0a979f18e65cc2f8.jpg?resize=300%2C159&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77466f0db075649e0a979f18e65cc2f8.jpg?resize=768%2C408&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/77466f0db075649e0a979f18e65cc2f8.jpg?w=1358&amp;ssl=1 1358w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u3001\u2460\u5217\u3001\u2461\u5217\u3068\u3082\u306b\uff14\u6b04\u306b2,143,600\u304c\u3042\u308b\u3060\u3051\u306a\u306e\u3067\u3001\u2460\u5217\u3001\u2461\u5217\u306e11\u6b04\u306f\u305d\u308c\u305e\u308c2,143,600\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u2462\u5217\u306f\u4f55\u3082\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff14\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<br \/>\n\u5b8c\u6210\u3057\u305f\u5225\u8868\uff14\u3092\u6539\u3081\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span><span class=\"f-marker-y\">\u5225\u8868\uff14 \u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=823%2C1350&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b\" width=\"823\" height=\"1350\" class=\"alignnone  wp-image-580\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?w=1170&amp;ssl=1 1170w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=183%2C300&amp;ssl=1 183w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=624%2C1024&amp;ssl=1 624w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=768%2C1260&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a50b37633f9f08335cb6ec754b409200.jpg?resize=936%2C1536&amp;ssl=1 936w\" sizes=\"(max-width: 823px) 100vw, 823px\" \/><\/p>\n<p>\u5225\u8868\uff14\u306e\u5f79\u5272\u3084\u5225\u8868\uff14\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\uff08\u7a0e\u984d\u63a7\u9664\u3001\u7559\u4fdd\u3084\u793e\u5916\u6d41\u51fa\uff09\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"ds56Q7hUCW\"><p><a href=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\">\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01<\/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;\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u5225\u8868\uff14\u89e3\u8aac\uff5c\u30d1\u30ba\u30eb\u5f0f\u3067\u8ab0\u3067\u3082\u66f8\u3051\u308b\uff01&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/what-is-schedule4\/embed#?secret=ds56Q7hUCW\" data-secret=\"ds56Q7hUCW\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff14<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-05.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 \u5225\u8868\uff14 \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h4><span id=\"2-1-14\">2-2-12\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9<\/span><\/h4>\n<p>\u6700\u5f8c\u306b\u9069\u7528\u984d\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u984d\u660e\u7d30\u66f8\u306f\u3001\u4f8b\u3048\u3070\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6cd5\u4eba\u7a0e\u7387\u304c19%\u304c15%\u306b\u306a\u308b\u3068\u3044\u3063\u305f\u7a0e\u984d\u53c8\u306f\u6240\u5f97\u306e\u91d1\u984d\u3092\u6e1b\u5c11\u3055\u305b\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u6761\u9805\u3001\u9069\u7528\u984d\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7279\u5225\u63aa\u7f6e\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6dfb\u4ed8\u3082\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u901f\u3084\u304b\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-2-12-1\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5937ccf6c572a51677d4720b36b0c10d.jpg?resize=850%2C1309&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u4f8b\" width=\"850\" height=\"1309\" class=\"alignnone  wp-image-703\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5937ccf6c572a51677d4720b36b0c10d.jpg?w=1246&amp;ssl=1 1246w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5937ccf6c572a51677d4720b36b0c10d.jpg?resize=195%2C300&amp;ssl=1 195w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5937ccf6c572a51677d4720b36b0c10d.jpg?resize=665%2C1024&amp;ssl=1 665w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5937ccf6c572a51677d4720b36b0c10d.jpg?resize=768%2C1183&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5937ccf6c572a51677d4720b36b0c10d.jpg?resize=997%2C1536&amp;ssl=1 997w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><\/p>\n<p>\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u5b9f\u969b\u306b\u9069\u7528\u984d\u660e\u7d30\u66f8\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-2-12-2\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p><strong>(1) \u57fa\u672c\u60c5\u5831\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8dc39b8deae623d0e8e48bc69c2ab4ce.jpg?resize=868%2C452&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u57fa\u672c\u60c5\u5831\u7b49\" width=\"868\" height=\"452\" class=\"alignnone size-large wp-image-704\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8dc39b8deae623d0e8e48bc69c2ab4ce.jpg?resize=1024%2C533&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8dc39b8deae623d0e8e48bc69c2ab4ce.jpg?resize=300%2C156&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8dc39b8deae623d0e8e48bc69c2ab4ce.jpg?resize=768%2C400&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8dc39b8deae623d0e8e48bc69c2ab4ce.jpg?resize=1536%2C800&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8dc39b8deae623d0e8e48bc69c2ab4ce.jpg?w=1890&amp;ssl=1 1890w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8dc39b8deae623d0e8e48bc69c2ab4ce.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u2776 \u4e8b\u696d\u5e74\u5ea6\uff1a\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u5e74\u6708\u65e5\u3068\u7d42\u4e86\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3059\u308b<br \/>\n\u2777 \u7d0d\u7a0e\u5730\uff1a\u6cd5\u4eba\u306e\u672c\u5e97\u6240\u5728\u5730\u3092\u8a18\u8f09\u3059\u308b<br \/>\n\u2778 \u6cd5\u4eba\u540d\uff1a\u6cd5\u4eba\u540d\u3092\u8a18\u8f09\u3059\u308b<br \/>\n\u2779 \u6cd5\u4eba\u756a\u53f7\uff1a13\u6841\u306e\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b<br \/>\n\u277a \u6574\u7406\u756a\u53f7\uff1a\u7a0e\u52d9\u7f72\u304b\u3089\u4ed8\u756a\u3055\u308c\u305f\u6574\u7406\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b<br \/>\n\u277b \u63d0\u51fa\u679a\u6570\uff1a\u25ef\u679a\u306e\u3046\u3061\u8a18\u8f09\u3057\u3066\u3044\u308b\u9069\u7528\u984d\u660e\u7d30\u66f8\u304c\u25ef\u679a\u76ee\u3067\u3042\u308b\u3053\u3068\u3092\u8a18\u8f09\u3059\u308b\uff08\u307b\u3068\u3093\u3069\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u300c\uff11\u679a\u3046\u3061\uff11\u679a\u76ee\u300d\u306b\uff09<\/p>\n<p><strong>(2) \u300c\u4e8b\u696d\u7a2e\u76ee\u300d\u300c\u696d\u7a2e\u756a\u53f7\u300d<br \/>\n<\/strong>\u6b21\u306e\u300c<span>\u4e8b\u696d\u7a2e\u76ee\u30fb\u696d\u7a2e\u756a\u53f7\u4e00\u89a7\u8868<\/span>\u300d\u304b\u3089\u81ea\u793e\u306e\u55b6\u3080\u696d\u7a2e\u306b\u8fd1\u3044\u3082\u306e\u3092\u9078\u3073\u300c\u4e8b\u696d\u7a2e\u76ee\u300d\u3068\u300c\u696d\u7a2e\u756a\u53f7\u300d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><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><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a59ff4cb91b0c7bdb4e746316c15755.png?resize=546%2C72&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u66f8\u304d\u4e8b\u696d\u7a2e\u76ee\u4e00\u89a7\u8868\" width=\"546\" height=\"72\" class=\"alignnone  wp-image-706\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a59ff4cb91b0c7bdb4e746316c15755.png?w=698&amp;ssl=1 698w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a59ff4cb91b0c7bdb4e746316c15755.png?resize=300%2C40&amp;ssl=1 300w\" sizes=\"(max-width: 546px) 100vw, 546px\" \/><br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<i class=\"wp-svg-arrow-down arrow-down\"><\/i><br \/>\n<img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5f3a7f24ec483c21aab157392f660fd.png?resize=547%2C74&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u66f8\u304d\u4e8b\u696d\u7a2e\u76ee\" width=\"547\" height=\"74\" class=\"alignnone  wp-image-705\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5f3a7f24ec483c21aab157392f660fd.png?w=858&amp;ssl=1 858w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5f3a7f24ec483c21aab157392f660fd.png?resize=300%2C41&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a5f3a7f24ec483c21aab157392f660fd.png?resize=768%2C104&amp;ssl=1 768w\" sizes=\"(max-width: 547px) 100vw, 547px\" \/><\/p>\n<p><strong>(3) \u300c\u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u300d\u300c\u6240\u5f97\u53c8\u306f\u6b20\u640d\u91d1\u984d\u300d<br \/>\n<\/strong>\u5225\u8868\uff11\u304b\u3089\u6b21\u306e\u3088\u3046\u306b\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\/10\/6d24cd94d660723f78de38bdc711290d.jpg?resize=739%2C793&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u3000\u8cc7\u672c\u91d1\u7b49\" width=\"739\" height=\"793\" class=\"alignnone  wp-image-707\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d24cd94d660723f78de38bdc711290d.jpg?resize=955%2C1024&amp;ssl=1 955w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d24cd94d660723f78de38bdc711290d.jpg?resize=280%2C300&amp;ssl=1 280w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d24cd94d660723f78de38bdc711290d.jpg?resize=768%2C823&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d24cd94d660723f78de38bdc711290d.jpg?w=1254&amp;ssl=1 1254w\" sizes=\"(max-width: 739px) 100vw, 739px\" \/><\/p>\n<p><strong>(4) \u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u6761\u9805\u300d\u300c\u533a\u5206\u756a\u53f7\u300d\u300c\u9069\u7528\u984d\u300d<\/strong><br \/>\n\u4eca\u56de\u306e\u4f8b\u306e\u3088\u3046\u306b\u5225\u8868\uff11\u6b21\u8449\u306e50\u6b04\u306b\u5024\u304c\u5165\u3063\u305f\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\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\/10\/8a3e4a2fc12c7c205487f28876e97c3e.png?resize=742%2C283&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9069\u7528\u984d\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9\u3000\u6761\u9805\u7b49\" width=\"742\" height=\"283\" class=\"alignnone  wp-image-708\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8a3e4a2fc12c7c205487f28876e97c3e.png?resize=1024%2C391&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8a3e4a2fc12c7c205487f28876e97c3e.png?resize=300%2C115&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8a3e4a2fc12c7c205487f28876e97c3e.png?resize=768%2C293&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8a3e4a2fc12c7c205487f28876e97c3e.png?w=1356&amp;ssl=1 1356w\" sizes=\"(max-width: 742px) 100vw, 742px\" \/><\/p>\n<p>\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u6761\u9805\u300d\u6b04\u306b\u306f\u300c\u7b2c42\u6761\u306e\uff13\u306e\uff12\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u300d\u3068\u8a18\u8f09\u3057\u3001\u300c\u533a\u5206\u756a\u53f7\u300d\u6b04\u306b\u306f\u300c00380\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3053\u308c\u4ee5\u5916\u306b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3092\u9069\u7528\u3057\u305f\u3082\u306e\u306f\u306a\u3044\u306e\u3067\u3001\u3053\u308c\u3067\u8a18\u8f09\u306f\u7d42\u4e86\u3067\u3059\u3002<br \/>\n\u4e2d\u5c0f\u4f01\u696d\u3067\u9069\u7528\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u306f\u4f55\u304b\u6c17\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u308a\u3046\u308b\u3082\u306e\u3092\u4e00\u89a7\u8868\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%;\">\u8a72\u5f53\u5225\u8868<\/th>\n<th style=\"width: 25%;\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e<\/th>\n<th style=\"width: 25%;\">\u6761\u9805<\/th>\n<th style=\"width: 25%;\">\u533a\u5206\u756a\u53f7<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u5225\u8868\uff11\u6b21\u8449\u306e\uff15\uff10\u6b04<\/td>\n<td style=\"width: 25%; text-align: center;\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6cd5\u4eba\u7a0e\u7387\u306e\u7279\u4f8b<\/td>\n<td style=\"width: 25%; text-align: center;\">\u7b2c42\u6761\u306e\uff13\u306e\uff12\u7b2c\uff11\u9805\u7b2c\uff11\u53f7<\/td>\n<td style=\"width: 25%; text-align: center;\">00380<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u5225\u886816(7)\u306e8\u6b04<\/td>\n<td style=\"width: 25%; text-align: center;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<\/td>\n<td style=\"width: 25%; text-align: center;\">\n<p>\u7b2c67\u6761\u306e5\u7b2c\uff11\u9805<\/p>\n<\/td>\n<td style=\"width: 25%; text-align: center;\">00277<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u5225\u886810(7)\u306e27\u6b04<\/td>\n<td style=\"width: 25%; text-align: center;\">\u7279\u5b9a\u306e\u57fa\u91d1\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u91d1\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff08\u30bb\u30fc\u30d5\u30c6\u30a3\u5171\u6e08\u306e\u639b\u3051\u91d1\uff09<\/td>\n<td style=\"width: 25%; text-align: center;\">\u7b2c66\u6761\u306e3\u7b2c\uff11\u9805<\/td>\n<td style=\"width: 25%; text-align: center;\">00376<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306a\u3069\u3053\u306e\u4ed6\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tekiyougaku\/r03.htm\" 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\u56fd\u7a0e\u5e81<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u308c\u3067\u8a2d\u7acb2\u5e74\u76ee\u4ee5\u964d\u306e\u9ed2\u5b57\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u306f\u30b3\u30f3\u30d7\u30ea\u30fc\u30c8\u3067\u3059\u3002\u304a\u75b2\u308c\u69d8\u3067\u3057\u305f\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u306f\u3001\u8a2d\u7acb\u3057\u3066\u521d\u3081\u3066\u9ed2\u5b57\u306b\u306a\u3063\u305f\u6c7a\u7b97\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u30b1\u30fc\u30b9\u304c\u305d\u306e\u3082\u306e\u305a\u3070\u308a\u306e\u4f8b\u3068\u3057\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u4eca\u56de\u306e\u89e3\u8aac\u3067\u9ed2\u5b57\u306e\u6c7a\u7b97\u306e\u7533\u544a\u66f8\u306a\u3089\u307b\u307c\u66f8\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u306a\u304c\u3089\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u4e2d\u9593\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8a00\u53ca\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<br \/>\n\u305d\u3053\u3067\u6700\u5f8c\u306e\u30b1\u30fc\u30b9\uff13\u3067\u4e2d\u9593\u7533\u544a\u3092\u3057\u3066\u5c1a\u4e14\u3064\u9084\u4ed8\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\uff13\u3064\u306e\u30b1\u30fc\u30b9\u306e\u66f8\u304d\u65b9\u3092\u77e5\u3063\u3066\u3044\u308c\u3070\u3060\u3044\u305f\u3044\u306e\u6cd5\u4eba\u7a0e\u306e\u5225\u8868\u3092\u66f8\u3051\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002<br \/>\n\u305d\u308c\u3067\u306f\u3010\u30b1\u30fc\u30b9\uff13\u3011\u8a2d\u7acb2\u5e74\u76ee\u4ee5\u964d\u306e\u9084\u4ed8\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u306e\u89e3\u8aac\u3092\u59cb\u3081\u307e\u3059\u3002<\/p>\n<h3>2-3 \u3010\u30b1\u30fc\u30b9\uff13\u3011\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u301c\u8a2d\u7acb2\u5e74\u76ee\u4ee5\u964d <span style=\"color: #ff0000;\">\u9084\u4ed8\u7de8<\/span>\u301c<\/h3>\n<p>2-1\u3067\u306f\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u8d64\u5b57\u306e\u30b1\u30fc\u30b9\u30012-2\u3067\u306f\u8a2d\u7acb\uff12\u5e74\u76ee\u4ee5\u964d\u306e\u9ed2\u5b57\u306e\u30b1\u30fc\u30b9\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u306e\uff12\u3064\u306e\u30b1\u30fc\u30b9\u3060\u3051\u3067\u306f\u4e2d\u9593\u7d0d\u7a0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u89e3\u8aac\u3068\u9084\u4ed8\u3068\u306a\u308b\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u89e3\u8aac\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u306e\u3067\u3001\u6700\u5f8c\u306b\u4e2d\u9593\u7533\u544a\u3042\u308a\u3067\u9084\u4ed8\u7533\u544a\u306b\u306a\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u3088\u3046\u306a\u6cd5\u4eba\u3092\u524d\u63d0\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u6cd5\u4eba\u540d<\/th>\n<td>\u682a\u5f0f\u4f1a\u793e\u6e05\u6d32\u8208\u7523<\/td>\n<\/tr>\n<tr>\n<th>\u9752\u8272\u767d\u8272<\/th>\n<td>\u9752\u8272\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<th>\u7b2c\u4f55\u671f\u304b<\/th>\n<td>\u7b2c\uff14\u671f\uff08\u4ee4\u548c\uff17\u5e743\u6708\u6c7a\u7b97\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u8cc7\u7523\u306e\u4fdd\u6709\u72b6\u6cc1<\/th>\n<td>\u4fdd\u6709\u8cc7\u7523\u306a\u3057\u3002<\/td>\n<\/tr>\n<tr>\n<th>\u5229\u76ca\u306e\u72b6\u6cc1<\/th>\n<td>2,000,000\u5186\u306e\u8d64\u5b57<\/td>\n<\/tr>\n<tr>\n<th>\u305d\u306e\u4ed6\u306e\u7279\u5fb4<\/th>\n<td>\n<ul>\n<li>\u7a0e\u984d\u63a7\u9664\u306f\u9069\u7528\u3057\u306a\u3044<\/li>\n<li>\u53d7\u53d6\u914d\u5f53\u91d1\u306a\u3057<\/li>\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306a\u3057<\/li>\n<li>\u5bc4\u9644\u91d1\u306a\u3057<\/li>\n<li>\u4e2d\u9593\u7d0d\u7a0e\u3042\u308a<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u682a\u4e3b\u306e\u72b6\u6cc1<\/th>\n<td>\u4e00\u4eba\u793e\u9577 \u682a\u5f0f\u6570100 \u8cc7\u672c\u91d11,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span id=\"2-2-1\">\u300c1-2-1\u3000\u5fc5\u8981\u306a\u5225\u8868\u3092\u9078\u5225\u3059\u308b\u300d\u3067\u89e3\u8aac\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u3067\u3053\u306e\u4f1a\u793e\u3067\u5fc5\u8981\u306b\u306a\u308b\u5225\u8868\u3092\u5224\u65ad\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 192px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 40.5507%; height: 24px;\">\u5fc5\u8981\u306a\u5225\u8868<\/th>\n<th style=\"width: 59.4493%; height: 24px;\">\u5fc5\u8981\u3068\u306a\u308b\u7406\u7531<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 40.5507%; height: 24px;\">\u5225\u8868\uff11<\/td>\n<td style=\"width: 59.4493%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 40.5507%; height: 24px;\">\u5225\u8868\uff11\u6b21\u8449<\/td>\n<td style=\"width: 59.4493%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 40.5507%; height: 24px;\">\u5225\u8868\uff14<\/td>\n<td style=\"width: 59.4493%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 40.5507%; height: 24px;\">\u5225\u8868\uff15(1)<\/td>\n<td style=\"width: 59.4493%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 40.5507%; height: 24px;\">\u5225\u8868\uff15(2)<\/td>\n<td style=\"width: 59.4493%; height: 24px;\">\u5fc5\u9808\u306e\u5225\u8868<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 40.5507%; height: 24px;\">\u5225\u8868\uff12<\/td>\n<td style=\"width: 59.4493%; height: 24px;\">\u682a\u5f0f\u4f1a\u793e\u3060\u304b\u3089<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 40.5507%; height: 24px;\">\u5225\u8868\uff17(1)<\/td>\n<td style=\"width: 59.4493%; height: 24px;\">\u5f53\u671f\u304c\u8d64\u5b57\u3067\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u767a\u751f\u3059\u308b\u304b\u3089<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d9a\u3044\u3066\u3001\u300c1<span id=\"2-2-2\">-2-2\u3000\u4f5c\u6210\u3059\u308b\u5225\u8868\u306e\u9806\u756a\u300d\u3067\u89e3\u8aac\u3057\u305f<\/span>\u300c\u5225\u8868\u306e\u4f5c\u6210\u306e\u9806\u756a\u4e00\u89a7\u300d\u306b\u3088\u3063\u3066\u4f5c\u6210\u3059\u308b\u9806\u756a\u3092\u793a\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u5225\u88682 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2475\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2474\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2460 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff17\u2474 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff11\u6b21\u8449 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff11<i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \uff08\u3010\u5730\u65b9\u7a0e\u3011\u7b2c\uff16\u53f7\u69d8\u5f0f <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\u00a0 \u7b2c20\u53f7\u69d8\u5f0f <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i>\u00a0 \uff09\u5225\u8868\uff15\u2475\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff15\u2474\u2461 <i class=\"wp-svg-arrow-right-2 arrow-right-2\"><\/i> \u5225\u8868\uff14\u2461<\/div>\n<p>\u3053\u306e\u9806\u756a\u3067\u5225\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-3-1\u3000\u5225\u8868\uff12\uff08\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09\u3092\u66f8\u304f<\/h4>\n<p>\u8a2d\u7acb3\u5e74\u76ee\u306e\u6c7a\u7b97\u306a\u306e\u3067\u3001\u3053\u308c\u307e\u3067\u5225\u8868\uff12\u306f\u4f5c\u6210\u3057\u3066\u304d\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002<br \/>\n\u6700\u3082\u7c21\u5358\u306a\u30b1\u30fc\u30b9\u306f\u3001\u682a\u4e3b\uff08\u307e\u305f\u306f\u793e\u54e1\uff09\u306b\u524d\u5e74\u5ea6\u672b\u304b\u3089\u5909\u52d5\u304c\u306a\u3051\u308c\u3070\u5225\u8868\uff12\u306e\u8a18\u8f09\u5185\u5bb9\u306f\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u540c\u3058\u3082\u306e\u3092\u3082\u3046\u4e00\u5ea6\u4f5c\u308c\u3070\u3088\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff12\u306e\u66f8\u304d\u65b9\u3092\u4e00\u4eba\u793e\u9577\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u306a\u304a\u30012-1-1\u30682-2-1\u3068\u540c\u3058\u5185\u5bb9\u306e\u3082\u306e\u3092\u63b2\u8f09\u3057\u307e\u3059\u306e\u3067\u3001\u3059\u3067\u306b\u8aad\u3093\u3067\u3044\u308b\u65b9\u306f\u3053\u306e\u5225\u8868\uff12\u306e\u66f8\u304d\u65b9\u306f\u98db\u3070\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5225\u8868\uff12\u3068\u3044\u3046\u66f8\u985e\u304c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3092\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u308b\u3088\u3046\u5192\u982d\u3067\u8a18\u8f09\u4f8b\u3092\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h5>2-3-1-1\u3000\u5225\u8868\uff12\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=868%2C1276&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u5225\u8868\uff12\u8a18\u8f09\u4f8b\u3000\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\" width=\"868\" height=\"1276\" class=\"alignnone  wp-image-856\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?w=1306&amp;ssl=1 1306w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=204%2C300&amp;ssl=1 204w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=697%2C1024&amp;ssl=1 697w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=768%2C1129&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7de0bf2a3774ea63d51a2f460e8d69ec.jpg?resize=1045%2C1536&amp;ssl=1 1045w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u305f\u3089\u3001\u5225\u8868\uff12\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3092\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-3-1-2\u3000\u5225\u8868\uff12\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u5225\u8868\uff12\u306f\u3001\u307e\u305a\u4e0b\u534a\u5206\u306b\u4f4d\u7f6e\u3059\u308b\u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300d\u90e8\u5206\u304b\u3089\u66f8\u304d\u59cb\u3081\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff11 \u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span><strong>\u2776 \u300c\u9806\u4f4d\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\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=611%2C144&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u9806\u4f4d\u300d\" width=\"611\" height=\"144\" class=\"alignnone  wp-image-310\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/822774ca49a3f39215c794bf8de788c0-3.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><\/p>\n<p>\u300c\u682a\u5f0f\u6570\u7b49\u300d\u6b04\u306e\u65b9\u306b\u300c\uff11\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u682a\u4e3b\u304c\u300c\u7e54\u7530 \u4fe1\u96c4\u300d\u4e00\u4eba\u3057\u304b\u3044\u307e\u305b\u3093\u306e\u3067\u3001\uff11\u4f4d\u306e\u610f\u5473\u3067\u300c\uff11\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u96a3\u306e\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<br \/>\n<span class=\"f-marker-w\">\uff11\u682a\u306b\u5bfe\u3057\u3066\uff11\u500b\u306e\u8b70\u6c7a\u6a29\u304c\u539f\u5247<\/span>\u306a\u306e\u3067\u3001\u8b70\u6c7a\u6a29\u304c\u884c\u4f7f\u3067\u304d\u306a\u3044\u306a\u3069\u306e\u7a2e\u985e\u682a\u5f0f\u304c\u306a\u3044\u9650\u308a\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u308a\u3001\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u306a\u306e\u3067\u3001\u300c\u8b70\u6c7a\u6a29\u6570\u300d\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u2777 \u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\uff08\u793e\u54e1\uff09\u53ca\u3073\u540c\u65cf\u95a2\u4fc2\u8005\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\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=602%2C142&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u4f4f\u6240\u300d\" width=\"602\" height=\"142\" class=\"alignnone  wp-image-311\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6f7fccce586ac530556b05f32cad085a.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><\/p>\n<ul>\n<li>\u300c\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u300d\u6b04\u306b\u682a\u4e3b\u306e\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<li>\u300c\u6c0f\u540d\u53c8\u306f\u6cd5\u4eba\u540d\u300d\u6b04\u306b\u682a\u4e3b\u306e\u6c0f\u540d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u2778\u300c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u7d9a\u67c4\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\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=611%2C144&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u7d9a\u67c4\u300d\" width=\"611\" height=\"144\" class=\"alignnone  wp-image-312\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0fe4040feff9c532f5fab9a1f89dcbda.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><\/p>\n<p>\u00a0\u682a\u4e3b\u304c\u4e00\u4eba\u306a\u306e\u3067\u3001\u300c\u672c\u4eba\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2779\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u7b49 19\u301c22\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\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=615%2C145&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u300c\u682a\u5f0f\u6570\u300d\" width=\"615\" height=\"145\" class=\"alignnone  wp-image-313\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?w=912&amp;ssl=1 912w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=300%2C71&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8f9cf1435ce6654b85dcdc2b3a9d363a.png?resize=768%2C181&amp;ssl=1 768w\" sizes=\"(max-width: 615px) 100vw, 615px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u306f\u682a\u4e3b\u304c\u500b\u4eba\u306a\u306e\u3067\u3001\u300c\u88ab\u652f\u914d\u4f1a\u793e\u3067\u306a\u3044<strong>\u6cd5\u4eba\u682a\u4e3b<\/strong>\u7b49\u300d\u306b\u306f\u5165\u3089\u305a\u3001\u300c\u305d\u306e\u4ed6\u306e\u682a\u4e3b\u7b49\u300d\u306e\u65b9\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u300d\u6b04\u306f\u3001\u4eca\u56de\u306e\u4f8b\u306f<span class=\"f-marker-w\">\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067\u682a\u5f0f\u6570\u3092\u8a18\u8f09<\/span>\u3057\u307e\u3059\u3002<span class=\"f-marker-w\">\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u51fa\u8cc7\u306e\u91d1\u984d\u3092\u8a18\u8f09<\/span>\u3057\u307e\u3059\u3002<\/li>\n<li>\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306f\u3001\u300c\u9806\u4f4d\u300d\u6b04\u540c\u69d8<span class=\"f-marker-w\">\u300c\u682a\u5f0f\u6570\uff1d\u8b70\u6c7a\u6a29\u6570\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff12 \u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u6b21\u306b\u5225\u8868\uff12\u306e\u5de6\u4e0a\u306e\u90e8\u5206\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776\u300c\u671f\u672b\u73fe\u5728\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u984d 1\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\/10\/b31b08347478fe2191679b28023d4adf.png?resize=442%2C162&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u682a\u5f0f\u7dcf\u6570\u300d\" width=\"442\" height=\"162\" class=\"alignnone  wp-image-302\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b31b08347478fe2191679b28023d4adf.png?w=658&amp;ssl=1 658w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b31b08347478fe2191679b28023d4adf.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 442px) 100vw, 442px\" \/><\/p>\n<p>\uff11\u6b04\u306b\u306f\u3001\u6c7a\u7b97\u671f\u672b\u73fe\u5728\u306e\u767a\u884c\u6e08\u307f\u682a\u5f0f\u7dcf\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7e54\u7530\u4fe1\u96c4\u304c100\u682a\u304c\u3059\u3079\u3066\u306a\u306e\u3067\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u51fa\u8cc7\u306e\u91d1\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2777\u300c(19)\u3068(21)\u306e\u4e0a\u4f4d\uff13\u9806\u4f4d\u306e\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d 2\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\/10\/6d161db32dc8eb85be3fe75553586819.png?resize=442%2C162&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u4e0a\u4f4d\uff13\u4f4d\u306e\u682a\u5f0f\u6570\u300d\" width=\"442\" height=\"162\" class=\"alignnone  wp-image-303\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d161db32dc8eb85be3fe75553586819.png?w=619&amp;ssl=1 619w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6d161db32dc8eb85be3fe75553586819.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 442px) 100vw, 442px\" \/><\/p>\n<p>\u3059\u3067\u306b\u8a18\u8f09\u3057\u305f\u300c\u682a\u5f0f\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u7b49\u300d\u306e(19)\u6b04\u3068(21)\u6b04\u306b\u8a18\u8f09\u3057\u305f\u6570\u5b57\u3092\u5168\u3066\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f(21)\u6b04\u306b100\u306e\u307f\u306a\u306e\u3067(2)\u6b04\u306b\u306f\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001(19)\u6b04\u3068(21)\u6b04\u306b\u8a18\u8f09\u3057\u305f\u51fa\u8cc7\u306e\u91d1\u984d\u306e\u5408\u8a08\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2778\u300c\u682a\u5f0f\u6570\u7b49\u306b\u3088\u308b\u5224\u5b9a 3\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\/10\/665bcf64c925da2238a345303fb73dab.png?resize=417%2C153&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u682a\u5f0f\u6570\u306b\u3088\u308b\u5224\u5b9a\u300d\" width=\"417\" height=\"153\" class=\"alignnone  wp-image-304\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/665bcf64c925da2238a345303fb73dab.png?w=581&amp;ssl=1 581w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/665bcf64c925da2238a345303fb73dab.png?resize=300%2C110&amp;ssl=1 300w\" sizes=\"(max-width: 417px) 100vw, 417px\" \/><\/p>\n<p>\uff08\uff12\u6b04 \u00f7 \uff11\u6b04\uff09 \u00d7 100\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f ( 100[\uff12\u6b04] \u00f7 100[\uff11\u6b04] ) \u00d7 100 = 100% \u3068\u306a\u308b\u306e\u3067\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u2779<strong>\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5272\u5408 10\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\/10\/1c7e6849b4f06fec74e4efa95792785d.png?resize=351%2C408&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u682a\u5f0f\u6570\u7b49\u306e\u660e\u7d30\u8a18\u8f09\u4f8b\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5272\u5408\u300d\" width=\"351\" height=\"408\" class=\"alignnone  wp-image-305\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c7e6849b4f06fec74e4efa95792785d.png?w=542&amp;ssl=1 542w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c7e6849b4f06fec74e4efa95792785d.png?resize=258%2C300&amp;ssl=1 258w\" sizes=\"(max-width: 351px) 100vw, 351px\" \/><\/p>\n<p>3\u6b04\u3001\uff16\u6b04\u53c8\u306f\uff19\u6b04\u306e\u3046\u3061\u6700\u3082\u9ad8\u3044\u5272\u5408\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f3\u6b04\u306b\u3057\u304b\u5024\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u30013\u6b04\u306e\u5024\u300c100\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u7a7a\u6b04\u306b\u306a\u3063\u3066\u3044\u308b\uff14\u301c\uff19\u6b04\u306e\u88dc\u8db3\u89e3\u8aac<\/p>\n<p>(4)\u301c(6)\u6b04\u306f\u3001(20)\u3068(21)\u306e\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306b\u5024\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f(20)\u3068(21)\u306e\u300c\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u6b04\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u3061\u3089\u306e\u6b04\u3082\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>(7)\u301c(9)\u6b04\u306f\u3001\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u793e\u54e1\u306e\u6570\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eee\u306b\u4eca\u56de\u306e\u4f8b\u304c\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u793e\u54e1\u304c\uff11\u4eba\u306a\u306e\u3067\u3001(7)\u3068(8)\u6b04\u306b\u306f\u300c\uff11\u300d\u304c\u5165\u308a(9)\u6b04\u306f(1\/1)\u00d7100=100\u3068\u306a\u308a\u3001\u300c100\u300d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u98063<\/span><\/strong><\/span><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\"> \u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a 11\u301c17\u300d\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u7d9a\u3044\u3066\u5225\u8868\uff12\u306e\u53f3\u4e0a\u306e\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u6b04\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\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=558%2C540&#038;ssl=1\" alt=\"\u5225\u8868\uff12 \u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u306e\u66f8\u304d\u65b9\" width=\"558\" height=\"540\" class=\"alignnone  wp-image-282\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?w=770&amp;ssl=1 770w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=300%2C290&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/417d3ae2b702929ab53cf8e913c6724d.png?resize=768%2C743&amp;ssl=1 768w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/><\/p>\n<p>\u3053\u306e\u6b04\u306f\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u3092\u3057\u306a\u304f\u3066\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u306f\u3001\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306b\u4f7f\u308f\u308c\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u5224\u5b9a\u81ea\u4f53\u5fc5\u8981\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001<span style=\"font-size: 12pt;\"><span class=\"f-marker-p\">\u3053\u306e\u8a18\u4e8b\u3067\u300c\u4e2d\u5c0f\u4f01\u696d\u300d\u3068\u3044\u3046\u8868\u73fe\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u8cc7\u672c\u91d1\uff08\u51fa\u8cc7\u91d1\uff09\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c5\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\u306e100\uff05\u5b50\u6cd5\u4eba\u3068\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u203b2\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u3092\u9664\u304f\uff09\u3092\u6307\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\u3002<\/span><\/span><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u8cc7\u672c\u91d1\u304c100\u4e07\u5186\u306e\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067\u3001\u8a18\u8f09\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\">\u624b\u9806\uff14<\/span><\/strong><\/span><span style=\"font-size: 14pt;\"><strong><span class=\"f-marker-g\"> \u300c\u5224\u5b9a\u7d50\u679c 18\u300d\u6b04\u306e\u66f8\u304d\u65b9<br \/>\n<\/span><\/strong><\/span>\u6700\u5f8c\u306b\u300c\u5224\u5b9a\u7d50\u679c\u300d\u6b04\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\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=587%2C112&#038;ssl=1\" alt=\"\u5225\u8868\uff12\u5224\u5b9a\u7d50\u679c\u306e\u66f8\u304d\u65b9\" width=\"587\" height=\"112\" class=\"alignnone  wp-image-284\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?w=650&amp;ssl=1 650w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=300%2C57&amp;ssl=1 300w\" sizes=\"(max-width: 587px) 100vw, 587px\" \/><\/p>\n<p>\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306f\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u25cb\u3092\u3064\u3051\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u6b8b\u308b\u306f\u540c\u65cf\u4f1a\u793e\u304b\u975e\u540c\u65cf\u4f1a\u793e\u306e\u3044\u305a\u308c\u306b\u306a\u308b\u304b\u306e\u5224\u5b9a\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a<\/p>\n<p>\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u304c <strong>50\uff05\u8d85<\/strong> \u2026\u2026<strong>\u540c\u65cf\u4f1a\u793e<\/strong><br \/>\n\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u304c 50\uff05\u4ee5\u4e0b \u2026\u2026\u975e\u540c\u65cf\u4f1a\u793e<\/p>\n<\/div>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u300c\u540c\u65cf\u4f1a\u793e \u306e\u5224\u5b9a\u5272\u5408 10\u300d\u6b04\u306f100%\u306a\u306e\u3067\u3001\u300c\u540c\u65cf\u4f1a\u793e\u300d\u306b\u25ef\u3092\u3064\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff12\u306f\u5b8c\u6210\u3067\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u5225\u8868\uff12\u3092\u7c21\u5358\u306b\u4f5c\u6210\u3067\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u5225\u8868\uff12\u306f\u7fcc\u5e74\u5ea6\u306f\u4f5c\u6210\u304c\u5727\u5012\u7684\u306b\u697d\u306b\u306a\u308b\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff12\u306f\u4e00\u5ea6\u4f5c\u6210\u3059\u308c\u3070\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306b\u682a\u4e3b\u306b\u5909\u5316\u304c\u306a\u3051\u308c\u3070\u6bce\u5e74\u540c\u3058\u5185\u5bb9\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6628\u5e74\u5ea6\u4f5c\u6210\u3057\u305f\u5225\u8868\uff12\u3092\u5199\u305b\u3070\u3044\u3044\u306e\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u682a\u4e3b\u304c\u4e00\u4eba\u3068\u3044\u3046\u5358\u7d14\u3060\u3063\u305f\u306e\u3067\u3001\u5225\u8868\uff12\u306e\u4f5c\u6210\u4f8b\u3068\u3057\u3066\u306f\u6700\u3082\u7c21\u5358\u306a\u90e8\u985e\u306b\u5165\u308a\u307e\u3059\u3002<br \/>\n\u682a\u4e3b\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u3084\u5408\u540c\u4f1a\u793e\u7b49\u306e\u6301\u682a\u4f1a\u793e\u306e\u30b1\u30fc\u30b9\u7b49\u5225\u8868\uff12\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"pM7FYqg6DY\"><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; visibility: hidden;\" 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=THWLkTq9i0#?secret=pM7FYqg6DY\" data-secret=\"pM7FYqg6DY\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u307e\u305f\u5225\u8868\uff12\u306e\u8a18\u8f09\u306e\u624b\u5f15\u304d\u3092\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u672c\u5bb6\u306e\u66f8\u304d\u65b9\u3092\u53c2\u7167\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u30ea\u30f3\u30af\u304b\u3089\u3069\u3046\u305e\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2020\/pdf\/03-02.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u8868\u4e8c \u300c\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/a><\/p>\n<p>\u5225\u8868\uff12\u304c\u5b8c\u6210\u3057\u305f\u3089\u3001\u6b21\u306f\u5225\u8868\uff15(2)\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-3-2\u3000\u5225\u8868\uff15(2)\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p>\u3053\u3053\u3067\u306f\u3001\u6b21\u306e\u524d\u63d0\u3067\u5225\u8868\uff15(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u524d\u63d0\uff11\u3000\u5f53\u671f\u9996\uff08\u524d\u671f\u672b\uff09\u306b\u672a\u7d0d\u3068\u306a\u3063\u3066\u3044\u305f\u6cd5\u4eba\u7a0e\u7b49<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 96px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 32.0484%; height: 24px;\">\u5f53\u671f\u9996\u306b\u672a\u7d0d\u3068\u306a\u3063\u3066\u3044\u308b\u7a0e\u76ee<\/th>\n<th style=\"width: 28.9841%; height: 24px;\">\u672a\u7d0d\u3060\u3063\u305f\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 32.0484%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 28.9841%; height: 24px; text-align: right;\">1,451,500<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 32.0484%; height: 24px; text-align: center;\">\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"width: 28.9841%; height: 24px; text-align: right;\">33,100<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 32.0484%; height: 24px; text-align: center;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 28.9841%; height: 24px; text-align: right;\">128,900<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 32.0484%; height: 24px; text-align: center;\">\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 28.9841%; height: 24px; text-align: right;\">530,100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u524d\u63d0\uff12\u3000\u3010\u7d4c\u7406\u65b9\u6cd5\u3011\u524d\u63d0\uff11\u306e\u91d1\u984d\u3092\u524d\u671f\u672b\u306b\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3057\u3066\u3044\u308b<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">2,143,600<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">2,143,600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<p><span>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u671f\u672b\u306b\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306e\u307f\u3092\u63a1\u7528\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u7b49\u306e\u7d4c\u7406\u51e6\u7406\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306b\u7d71\u4e00\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u5358\u7d14\u5316\u3067\u304d\u307e\u3059\u3002\u8272\u3005\u306a\u65b9\u6cd5\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u89e3\u8aac\u3059\u308b\u3068\u305d\u308c\u3060\u3051\u3067\u308f\u304b\u308a\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u5c02\u9580\u5bb6\u3067\u306a\u3044\u65b9\u306f\u8907\u6570\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u3044\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u662f\u975e\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3067\u51e6\u7406\u3067\u4e00\u672c\u5316\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n<span class=\"f-marker-y\">\u3059\u3067\u306b\u524d\u671f\u306e\u6cd5\u4eba\u7a0e\u7b49\u3092\u5f53\u671f\u306b\u7d0d\u3081\u305f\u3068\u304d\u306b\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u6b8b\u5ff5\u306a\u304c\u3089\u305d\u306e\u65b9\u6cd5\u306e\u89e3\u8aac\u3092\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3060\u3051\u3067\u306f\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u3053\u3068\u3092\u524d\u63d0\u306b\u8a18\u8f09\u3057\u305f\u5225\u8868\uff15(2)\u306e\u8a18\u8f09\u4f8b\u3092\u307e\u305a\u306f\u78ba\u8a8d\u3057\u3001\u5b8c\u6210\u5f62\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-3-2-1\u3000\u5225\u8868\uff15(2)\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/400e8bffc294696c7fb87116e9e1c369.jpg?resize=868%2C1298&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff15(2)\u306e\u8a18\u8f09\u4f8b\u3000\" width=\"868\" height=\"1298\" class=\"alignnone wp-image-911 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/400e8bffc294696c7fb87116e9e1c369.jpg?w=1284&amp;ssl=1 1284w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/400e8bffc294696c7fb87116e9e1c369.jpg?resize=201%2C300&amp;ssl=1 201w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/400e8bffc294696c7fb87116e9e1c369.jpg?resize=685%2C1024&amp;ssl=1 685w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/400e8bffc294696c7fb87116e9e1c369.jpg?resize=768%2C1148&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/400e8bffc294696c7fb87116e9e1c369.jpg?resize=1027%2C1536&amp;ssl=1 1027w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u5b9f\u969b\u306b\u5225\u8868\uff15(2)\u3092\u66f8\u304d\u59cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h5>2-3-2-1\u3000\u5225\u8868\uff15(2)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u524d\u671f\u672b\u306e\u5024\u3092\u5f53\u671f\u9996\u306b\u8ee2\u8a18\u3059\u308b<br \/>\n<\/strong>\u2460 \u524d\u671f\u306e\u5225\u8868\uff15(2)\u3092\u7528\u610f\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\u5f53\u671f\u306e\u5225\u8868\uff15(2)\u306b\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\/10\/ceae64e04403ee65937a3d77925c8db2.jpg?resize=868%2C796&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u524d\u671f\u672b\u306e\u5024\u8ee2\u8a18\" width=\"868\" height=\"796\" class=\"alignnone wp-image-863 size-full\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ceae64e04403ee65937a3d77925c8db2.jpg?w=1584&amp;ssl=1 1584w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ceae64e04403ee65937a3d77925c8db2.jpg?resize=300%2C275&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ceae64e04403ee65937a3d77925c8db2.jpg?resize=1024%2C939&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ceae64e04403ee65937a3d77925c8db2.jpg?resize=768%2C704&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ceae64e04403ee65937a3d77925c8db2.jpg?resize=1536%2C1408&amp;ssl=1 1536w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u2461 \u524d\u671f\u306e\u4e8b\u696d\u7a0e\uff08530,100\uff09\u306f\u6b21\u306e\u3088\u3046\u306b17\u884c\u76ee\u306e\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d\u300d\u6b04\u306b\u8a18\u8f09\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\/10\/cb3dc884b0a558cb882b126221e9a6fc.png?resize=846%2C297&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u5f53\u671f\u9996\u4e8b\u696d\u7a0e\u306e\u8ee2\u8a18\" width=\"846\" height=\"297\" class=\"alignnone  wp-image-720\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/cb3dc884b0a558cb882b126221e9a6fc.png?w=1310&amp;ssl=1 1310w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/cb3dc884b0a558cb882b126221e9a6fc.png?resize=300%2C105&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/cb3dc884b0a558cb882b126221e9a6fc.png?resize=1024%2C360&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/cb3dc884b0a558cb882b126221e9a6fc.png?resize=768%2C270&amp;ssl=1 768w\" sizes=\"(max-width: 846px) 100vw, 846px\" \/><\/p>\n<p><strong>\u2777 \u300c\u5f53\u671f\u4e2d\u306e\u7d0d\u4ed8\u7a0e\u984d\u300d\u6b04\u306b<\/strong><strong>\u8a18\u5165\u3059\u308b<br \/>\n<\/strong>\u2460 \u524d\u671f\u672b\u306b\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3057\u305f\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u53d6\u5f15\u5e74\u6708\u65e5<\/th>\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">2025\/3\/31<\/td>\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">2,143,600<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">2,143,600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2461 \u5f53\u671f\u4e2d\u306b\u672a\u6255\u6cd5\u4eba\u7a0e\u7b492,143,600\u3092\u7d0d\u3081\u305f\u3068\u304d\u306b\u6b21\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u53d6\u5f15\u5e74\u6708\u65e5<\/th>\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">2025\/5\/31<\/td>\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">2,143,600<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">2,143,600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3092\u5225\u8868\uff15(2)\u306e\u300c\u5f53\u671f\u4e2d\u306e\u7d0d\u4ed8\u7a0e\u984d\u300d\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u3001\u7d0d\u3081\u305f\u91d1\u984d\u3092\u300c\u5145\u5f53\u91d1\u53d6\u5d29\u3057\u306b\u3088\u308b\u7d0d\u4ed8\u2462\u300d\u5217\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\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\/10\/206d7b80a9710fb0091108de80fa4f61.jpg?resize=868%2C765&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u524d\u671f\u306e\u7d0d\u4ed8\u72b6\u6cc1\" width=\"868\" height=\"765\" class=\"alignnone wp-image-865 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/206d7b80a9710fb0091108de80fa4f61.jpg?resize=1024%2C902&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/206d7b80a9710fb0091108de80fa4f61.jpg?resize=300%2C264&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/206d7b80a9710fb0091108de80fa4f61.jpg?resize=768%2C677&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/206d7b80a9710fb0091108de80fa4f61.jpg?w=1312&amp;ssl=1 1312w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u5145\u5f53\u91d1\u300d\u3068\u306f\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u300d\u306e\u3053\u3068\u3067\u3001\u3053\u308c\u306f\u6cd5\u4eba\u7a0e\u72ec\u7279\u306e\u8868\u73fe\u3067\u3059\u304c\u3001\u52d8\u5b9a\u79d1\u76ee\u3067\u3044\u3046\u3068\u300c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\uff1d\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u53d6\u5d29\u3057\u306b\u3088\u308b\u7d0d\u4ed8\u300d\u3068\u306f\u3064\u307e\u308a\u3001\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u7d0d\u4ed8\u3057\u305f\u3068\u3044\u3046\u610f\u5473\u3067\u3001\u4ed5\u8a33\u3068\u3057\u3066\u306f\u3001\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u305f\u3068\u304d\u306b\u524d\u8ff0\u306e\u2461\u306e\u4ed5\u8a33\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<br \/>\n\u7d0d\u7a0e\u5145\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\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=1125\" 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\/9da34b182308d3b3ab367f392408ee528e75689068908e69862552d69a1677cd.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u4e00\u77ac\u3067\u7406\u89e3\u3067\u304d\u308b\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u300d\u3068\u306f\uff1f\u5143\u56fd\u7a0e\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=1125\">https:\/\/japanex.jp\/book\/?p=1125<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3068\u5225\u8868\uff14\u3084\u5225\u8868\uff15\u2474\u3001\u5225\u8868\uff15\u2475\u306b\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u3044\u3046\u30ef\u30fc\u30c9\u304c\u51fa\u3066\u304f\u308b\u304c\u3053\u308c\u306f\u4f55\u306a\u306e\u304b\u3002\u52d8\u5b9a\u79d1\u76ee\u300c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3067\u51e6\u7406\u3055\u308c\u308b\u3082\u306e\u3068\u540c\u7fa9\u3002\u3053\u3053\u3067\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\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><strong>\u2778 \u4e2d\u9593\u7d0d\u7a0e\u5206\u3092\u51e6\u7406\u3059\u308b<br \/>\n<\/strong>\u3053\u306e\u4f8b\u3067\u306f\u4e2d\u9593\u7533\u544a\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3059\u3002\u6b21\u306e\u3088\u3046\u306b\u5404\u7a0e\u76ee\u3092\u4e2d\u9593\u7533\u544a\u3057\u3066\u3044\u308b\u524d\u63d0\u3068\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u4e2d\u9593\u7533\u544a\u3057\u305f\u7a0e\u76ee<\/td>\n<td style=\"width: 50%; text-align: center;\">\u4e2d\u9593\u7533\u544a\u3057\u305f\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 50%; text-align: right;\">725,800<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"width: 50%; text-align: right;\">21,600<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 50%; text-align: right;\">64,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 50%; text-align: right;\">265,100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"xcd-attention-2 xcd-col4 xcd-ripple\">\n<div class=\"xcd-title\">\u4e2d\u9593\u7533\u544a\u306e\u51e6\u7406\u306f\u8cbb\u7528\u8a08\u4e0a\u306e\u539f\u5247<\/div>\n<div class=\"xcd-content\">\u4e2d\u9593\u7533\u544a\u306e\u4ed5\u8a33\u306f\u5fc5\u305a\u3001\u6b21\u306e\u3088\u3046\u306b\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/div>\n<div><\/div>\n<div>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u53d6\u5f15\u5e74\u6708\u65e5<\/th>\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">2025\/3\/31<\/td>\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">725,800<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">725,800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4eee\u6255\u3044\u51e6\u7406\u7b49\u4ed6\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u3057\u305f\u5834\u5408\u306e\u89e3\u8aac\u3092\u3053\u306e\u8a18\u4e8b\u3067\u306f\u884c\u3044\u307e\u305b\u3093\u3002\u8907\u6570\u306e\u51e6\u7406\u65b9\u6cd5\u306e\u89e3\u8aac\u3092\u3059\u308b\u3068\u3044\u305f\u305a\u3089\u306b\u8907\u96d1\u306b\u306a\u308b\u3060\u3051\u3067\u3059\u3002\u51e6\u7406\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u305d\u3057\u3066\u6b63\u3057\u3044\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3053\u306e\u539f\u5247\u306f\u5fc5\u305a\u5b88\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<p>\u4e2d\u9593\u7533\u544a\u3092\u8cbb\u7528\u8a08\u4e0a\u3057\u305f\u524d\u63d0\u3067\u5225\u8868\uff15(2)\u3078\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u2460 \u305d\u308c\u305e\u308c\u306e\u4e2d\u9593\u7533\u544a\u984d\u3092\u2461\u5217\u3068\u2464\u5217\u306b\u6b21\u306e\u56f3\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u7b49\u306f3\u306e\u2461\u3068\u2464\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u306f\uff18\u306e\u2461\u3068\u2464\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u306f13\u306e\u2461\u3068\u2464\u3001\u4e8b\u696d\u7a0e\u7b49\u306f18\u306e\u2461\u3068\u2464\u306b\u305d\u306e\u7a0e\u984d\u3092\u8a18\u8f09\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\/10\/a2e09ecdc72bfa428137fdc441383009.jpg?resize=868%2C776&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u66f8\u304d\u65b9 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9 \u4e2d\u9593\u5206\u306e\u5730\u65b9\u7a0e\" width=\"868\" height=\"776\" class=\"alignnone wp-image-896 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a2e09ecdc72bfa428137fdc441383009.jpg?resize=1024%2C915&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a2e09ecdc72bfa428137fdc441383009.jpg?resize=300%2C268&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a2e09ecdc72bfa428137fdc441383009.jpg?resize=768%2C686&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a2e09ecdc72bfa428137fdc441383009.jpg?w=1300&amp;ssl=1 1300w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u4e2d\u9593\u5206\u3092\u300c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\u2464\u300d\u5217\u306b\u8a18\u8f09\u3059\u308b\u306e\u306f\u3001\u5148\u307b\u3069\u4f1d\u3048\u305f\u300c\u4e2d\u9593\u7533\u544a\u306e\u51e6\u7406\u306f\u8cbb\u7528\u8a08\u4e0a\u306e\u539f\u5247\u300d\u306b\u3057\u305f\u304c\u3063\u3066\u4e2d\u9593\u7533\u544a\u306e\u91d1\u984d\u3092\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u640d\u91d1\u7d4c\u7406\u3068\u306f\u3001\u305d\u306e\u6c7a\u7b97\u3067\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u300c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\u300d\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u640d\u91d1\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/japanex.jp\/book\/?p=373\" 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\/720f5c7b9ae346b592f3230ae468c50a1fef0fe31c51f188f2a820aca1543888.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u640d\u91d1\u306e\u610f\u5473\u3068\u306f\uff1f\u640d\u91d1\u4e0d\u7b97\u5165\u3060\u3051\u6ce8\u610f\u3059\u308c\u3070\u5b9f\u52d9\u306f\u307b\u307cOK\u3010\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb\u304c\u56f3\u89e3\u89e3\u8aac\u3011<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=373\">https:\/\/japanex.jp\/book\/?p=373<\/div><div class=\"lkc-excerpt\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u72ec\u7279\u306e\u7528\u8a9e\u306b\u300c\u640d\u91d1\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u306a\u305c\u91cd\u8981\u304b\u3068\u3044\u3046\u3068\u6cd5\u4eba\u7a0e\u6cd5\u306b\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u5b9f\u52d9\u3067\u6700\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u3082\u640d\u91d1\u4e0d\u7b97\u5165\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u4e0a\u3067\u4e0d\u53ef\u6b20\u306a\u77e5\u8b58\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u3092\u3053\u306e\u8a18\u4e8b\u3067\u30de\u30b9\u30bf\u30fc\u3057\u307e\u3057\u3087\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<div><\/div>\n<div><\/div>\n<p><strong>\u2779\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97 \u53d6\u5d29\u984d \u6cd5\u4eba\u7a0e\u984d\u7b49 34\u300d\u6b04<br \/>\n<\/strong>34\u6b04\u306f\u3001\uff3b 5\u306e\u2462 \uff0b 10\u306e\u2462 \uff0b 15\u306e\u2462 \uff3d\u3067\u8a08\u7b97\u3057\u305f\u5024\u3092\u8a18\u8f09\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\/10\/d189468903c56f3591c0a0740227661b.jpg?resize=868%2C1303&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u3000\u53d6\u5d29\u984d\u3000\u6cd5\u4eba\u7a0e\u984d\u7b49\" width=\"868\" height=\"1303\" class=\"alignnone wp-image-866 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d189468903c56f3591c0a0740227661b.jpg?w=1279&amp;ssl=1 1279w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d189468903c56f3591c0a0740227661b.jpg?resize=200%2C300&amp;ssl=1 200w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d189468903c56f3591c0a0740227661b.jpg?resize=682%2C1024&amp;ssl=1 682w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d189468903c56f3591c0a0740227661b.jpg?resize=768%2C1153&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d189468903c56f3591c0a0740227661b.jpg?resize=1023%2C1536&amp;ssl=1 1023w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f1,451,500 + 33,100 + 128,900 = 1,613,500\u3068\u306a\u308a\u30011,613,500\u3092\u300c\u6cd5\u4eba\u7a0e\u984d\u7b49\u300d\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277b \u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97 \u53d6\u5d29\u984d \u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e 35\u300d\u6b04<br \/>\n<\/strong>35\u6b04\u306f\u300119\u306e\u2462\u306e\u5024\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\/10\/09b872fbe6d183d2eafb1cfebfcf194f.jpg?resize=868%2C836&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u3000\u53d6\u5d29\u984d\u3000\u4e8b\u696d\u7a0e\" width=\"868\" height=\"836\" class=\"alignnone  wp-image-724\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/09b872fbe6d183d2eafb1cfebfcf194f.jpg?w=1310&amp;ssl=1 1310w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/09b872fbe6d183d2eafb1cfebfcf194f.jpg?resize=300%2C289&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/09b872fbe6d183d2eafb1cfebfcf194f.jpg?resize=1024%2C986&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/09b872fbe6d183d2eafb1cfebfcf194f.jpg?resize=768%2C740&amp;ssl=1 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2778 \u300c\u305d\u306e\u4ed6\u300d\u6b04\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\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?resize=838%2C325&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9 \u305d\u306e\u4ed6\u6b04\" width=\"838\" height=\"325\" class=\"alignnone  wp-image-567\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?w=1294&amp;ssl=1 1294w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?resize=300%2C116&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?resize=1024%2C397&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a391a235e89c97f31fa2c11aa3fbadc9.png?resize=768%2C298&amp;ssl=1 768w\" sizes=\"(max-width: 838px) 100vw, 838px\" \/><\/p>\n<p><span class=\"f-marker-w\">\u3053\u306e\u6b04\u306f\u6cd5\u4eba\u7a0e+\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u4e8b\u696d\u7a0e+\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e<strong>\u4ee5\u5916\u306e<\/strong>\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u6b04\u3067\u3059\u3002<\/span><br \/>\n\u6b21\u306e\u8868\u3092\u53c2\u7167\u3057\u3066\u3001\u8868\u306b\u3042\u308b\u79df\u7a0e\u516c\u8ab2\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001<span class=\"f-marker-w\">\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306b\u5206\u3051\u3066\u305d\u306e\u4ed6\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 240px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\"><\/th>\n<th style=\"width: 52.4439%; height: 24px;\">\u79df\u7a0e\u516c\u8ab2\u7a2e\u985e<\/th>\n<th style=\"width: 46.1894%; height: 24px;\">\u5099\u8003<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\" rowspan=\"9\">\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e<\/th>\n<td style=\"width: 52.4439%; height: 24px;\">\u5229\u5b50\u7a0e\uff08\u56fd\uff09<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7533\u544a\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u3057\u305f\u5834\u5408\u306e\u5ef6\u6ede\u7a0e<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u5ef6\u6ede\u91d1\uff08\u5730\u65b9\uff09<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7533\u544a\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u3057\u305f\u5834\u5408\u306e\u5ef6\u6ede\u91d1<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u81ea\u52d5\u8eca\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u5370\u7d19\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u8fbc\u7d4c\u7406\u306e\u307f<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 1.36666%; height: 24px;\" rowspan=\"8\">\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e<\/th>\n<td style=\"width: 52.4439%; height: 24px;\">\u5ef6\u6ede\u7a0e\u30fb\u5ef6\u6ede\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u5ef6\u6ede\u7a0e\u306f\u56fd\u3001\u5ef6\u6ede\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u904e\u5c11\u7533\u544a\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u7121\u7533\u544a\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u91cd\u52a0\u7b97\u7a0e\u30fb\u91cd\u52a0\u7b97\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u52a0\u7b97\u7a0e\u306f\u56fd\u3001\u52a0\u7b97\u91d1\u306f\u5730\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u671f\u9650\u5185\u306b\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u904e\u6020\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u5370\u7d19\u7a0e\u3092\u9069\u5207\u306b\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<td style=\"width: 46.1894%; height: 24px;\">\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 52.4439%; height: 24px;\">\u4ea4\u901a\u53cd\u5247\u91d1<\/td>\n<td style=\"width: 46.1894%; height: 24px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5177\u4f53\u4f8b\u3092\u4f7f\u3063\u3066\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u59cb\u3081\u308b\u524d\u306b\u4e00\u3064\u91cd\u8981\u306a\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-ripple xcd-col4\">\n<div class=\"xcd-title\">\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u539f\u5247<\/div>\n<div class=\"xcd-content\"><strong>\u3053\u306e\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868\u306b\u3042\u308b\u79df\u7a0e\u516c\u8ab2\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u8cbb\u7528\u8a08\u4e0a\uff08\u640d\u91d1\u7d4c\u7406\uff09\u3059\u308b\u3088\u3046\u306b\u3059\u308b\uff01<\/strong><\/div>\n<\/div>\n<p>\u79df\u7a0e\u516c\u8ab2\u306e\u51e6\u7406\u65b9\u6cd5\u306f\u3001\u5b9f\u306f\uff13\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u8cbb\u7528\u8a08\u4e0a\u51e6\u7406<\/li>\n<li>\u4eee\u6255\u7d4c\u7406<\/li>\n<li>\u7d0d\u7a0e\u5145\u5f53\u91d1\uff08=\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\uff09\u51e6\u7406<\/li>\n<\/ol>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u3044\u305a\u308c\u306b\u3088\u3063\u3066\u51e6\u7406\u3057\u3066\u3082\u3044\u3044\u306e\u3067\u3059\u304c\u3001\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u304c\u65ad\u30c8\u30c4\u306b\u7c21\u5358\u3067\u3059\u3002<br \/>\n\u5fc5\u305a\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u8981\u3059\u308b\u306b\u3001\u52d8\u5b9a\u79d1\u76ee\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5834\u5408\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3067\u7d4c\u7406\u3057\u3001\u305d\u308c\u4ee5\u5916\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3067\u501f\u65b9\u3067\u7d4c\u7406\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u5177\u4f53\u4f8b\u3001\u9810\u8caf\u91d1\u306e\u5229\u606f65\u5186\u3067\u30019\u5186\u7a0e\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u306656\u5186\u304c\u53e3\u5ea7\u306b\u5165\u91d1\u306b\u306a\u3063\u305f\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 37.0222%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.4371%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 30.0035%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 18.5372%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 37.0222%; height: 24px; text-align: center;\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td style=\"width: 14.4371%; height: 24px; text-align: right;\">56<\/td>\n<td style=\"width: 30.0035%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 18.5372%; height: 24px; text-align: right;\">65<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 37.0222%; height: 24px; text-align: center;\">\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 14.4371%; height: 24px; text-align: right;\">9<\/td>\n<td style=\"width: 30.0035%; height: 24px; text-align: center;\"><\/td>\n<td style=\"width: 18.5372%; height: 24px; text-align: right;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e9\u5186\u306f\u7a0e\u984d\u63a7\u9664\u3059\u308b\u5834\u5408\u5225\u8868\uff16(1)\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u306e\u6570\u5186\u3092\u7372\u5f97\u3059\u308b\u305f\u3081\u306e\u52b4\u529b\u3068\u305d\u306e\u7d50\u679c\u304c\u898b\u5408\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff16(1)\u306e\u66f8\u304d\u65b9\u3092\u8abf\u3079\u3066\u3001\u5b9f\u969b\u306b\u4f5c\u6210\u3057\u3066\u3001\uff11\u6642\u9593\u3092\u8981\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u304c\u3053\u306e\u5229\u606f9\u5186\u5206\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u3063\u305f\u3002\u6642\u7d669\u5186\u3002\u3053\u308c\u306f\u98db\u3070\u3059\u3079\u304d\u3060\u3068\u601d\u3044\u307e\u305b\u3093\u304b\uff1f<br \/>\n\u3082\u3061\u308d\u3093\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u984d\u304c\u591a\u984d\u306b\u53ca\u3076\u5834\u5408\u306f\u3084\u308b\u3079\u304d\u3067\u3059\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u306a\u3089\u3084\u3089\u306a\u3044\u65b9\u304c\u5408\u7406\u7684\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\n\u4e0a\u306e<strong>\u79df\u7a0e\u516c\u8ab2\u5206\u985e\u8868<\/strong>\u3092\u307f\u308b\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u3067\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u306e\u3067\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\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\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=712%2C238&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e\" width=\"712\" height=\"238\" class=\"alignnone  wp-image-351\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f9997bb1ce390c1d3c0a13dadb90bb05-1.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/p>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3082\u542b\u3080\u306e\u3067\u300c\u7b49\u300d\u3068\u3064\u3051\u307e\u3059\u3002<\/p>\n<p><strong>\u2474\u300c\u671f\u9996\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u2460\u300d\u6b04<br \/>\n<\/strong>\u671f\u9996\uff08\u4f1a\u8a08\u5e74\u5ea6\u958b\u59cb\u6642\u70b9\uff09\u306b\u306f\u3053\u306e9\u5186\u306f\u767a\u751f\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u2460\u306b\u306f\u4f55\u3082\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2475\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d\u2461\u300d\u6b04<br \/>\n<\/strong>\u3053\u306e9\u5186\u306f\u5f53\u671f\u4e2d\u306b\u767a\u751f\u3057\u305f\u3082\u306e\u306a\u306e\u3067\u3001\u2461\u6b04\u306b\u300c9\u300d\u3092\u8a18\u8f09\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\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=688%2C230&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e \u5f53\u671f\u767a\u751f\u7a0e\u984d\" width=\"688\" height=\"230\" class=\"alignnone  wp-image-352\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/56a6a792c392e5de3c372609c33ed50b.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 688px) 100vw, 688px\" \/><\/p>\n<p><strong>\u2476\u300c\u5f53\u671f\u4e2d\u306e\u7d0d\u4ed8\u7a0e\u984d\u300d\u6b04<br \/>\n<\/strong>\u79df\u7a0e\u516c\u8ab2\u3092\u51e6\u7406\u3059\u308b\u539f\u5247\u3067\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5834\u5408\u306f\u3001\u300c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\u2464\u300d\u6b04\u306b9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u640d\u91d1\u7d4c\u7406\u3068\u306f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u300c\u6c7a\u7b97\u3067\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u307b\u3069\u306e\u610f\u5473\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\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=664%2C222&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8 \u5225\u8868\uff15(1) \u305d\u306e\u4ed6\u3000\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e \u6e90\u6cc9\u6240\u5f97\u7a0e\u3000\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\" width=\"664\" height=\"222\" class=\"alignnone  wp-image-354\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?w=853&amp;ssl=1 853w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=300%2C100&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5e355b443ccb05a3d290cc7f59276b10.png?resize=768%2C257&amp;ssl=1 768w\" sizes=\"(max-width: 664px) 100vw, 664px\" \/><\/p>\n<p><strong>\u2477\u300c\u671f\u672b\u73fe\u5728\u306e\u672a\u7d0d\u7a0e\u984d\u2465\u300d\u6b04<br \/>\n<\/strong>\u540c\u3058\u884c\u306e\u5024\u3092\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n[ \u2460\u6b04 + \u2461\u6b04 \u30fc \u2462\u6b04 \u30fc \u2463\u6b04 \u30fc \u2464\u6b04 = \u2465\u6b04 ]<br \/>\n\u3053\u306e\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u30680 + 9 &#8211; 0 &#8211; 0 &#8211; 9 = 0\u3068\u306a\u308b\u306e\u3067\u300c0\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u7a0e\u52d9\u8abf\u67fb\u5b98\u8996\u70b9\u3067\u306e\u6ce8\u610f\u70b9<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\" style=\"border-radius: 8px;\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p><span class=\"f-marker-w\">\u3053\u306e\u5225\u8868\uff15(2)\u306e\u300c\u305d\u306e\u4ed6\u300d\u6b04\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306e\u8a18\u8f09\u306f\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\uff01<\/span>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<br \/>\n\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u3082\u306e\u306f\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u3064\u307e\u308a\u7a0e\u91d1\u306e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u304c\u8a18\u8f09\u3082\u308c\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u5b9f\u306f\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u3001\u300c\u305d\u306e\u4ed6\u300d\u6b04\u306e\u300c\u640d\u91d1\u7b97\u5165\u306e\u3082\u306e\u300d\u306e\u8a18\u8f09\u306b\u306f\u6ce8\u610f\u3092\u6255\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>\u3053\u3053\u307e\u3067\u3067\u4e00\u65e6\u5225\u8868\uff15(2)\u306f\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff15(2)\u306e\u3055\u3089\u306b\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"L7f5TxAAxH\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\">\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\/embed#?secret=tUPA9dTlrm#?secret=L7f5TxAAxH\" data-secret=\"L7f5TxAAxH\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(2)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-08.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 \u5225\u8868\uff15(2) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff15(1)\u306b\u79fb\u308a\u307e\u3059\u3002<\/p>\n<h4>2-3-3\u3000\u5225\u8868\uff15(1)\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p><span>\u7d9a\u3044\u3066\u5225\u8868\uff15(1)\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/span><br \/>\n\u5225\u8868\uff15(1)\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u4f8b\u3092\u5148\u306b\u898b\u3066\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-3-3-1\u3000\u5225\u8868\uff15(1)\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/49547a159584b614b907cb7128ae88ee.jpg?resize=868%2C1377&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff15(1)\u306e\u8a18\u8f09\u4f8b\u3000\" width=\"868\" height=\"1377\" class=\"alignnone wp-image-867 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/49547a159584b614b907cb7128ae88ee.jpg?w=1210&amp;ssl=1 1210w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/49547a159584b614b907cb7128ae88ee.jpg?resize=189%2C300&amp;ssl=1 189w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/49547a159584b614b907cb7128ae88ee.jpg?resize=645%2C1024&amp;ssl=1 645w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/49547a159584b614b907cb7128ae88ee.jpg?resize=768%2C1219&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/49547a159584b614b907cb7128ae88ee.jpg?resize=968%2C1536&amp;ssl=1 968w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><span>\u5168\u4f53\u50cf\u304c\u7406\u89e3\u3067\u304d\u305f\u3089\u5225\u8868\uff15(1)\u3092\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h5>2-3-3-2\u3000\u5225\u8868\uff15(1)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u524d\u671f\u306e\u5225\u8868\uff15(1)\u3092\u7528\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<span>\u524d\u671f\u306e\u671f\u672b\u306e\u5024\u3092\u5f53\u671f\u306e\u671f\u9996\u306b\u8ee2\u8a18\u3059\u308b\u4f5c\u696d\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u2776 \u2160\u306e\u300c\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u2460\u300d\u6b04\u3068\u2161\u300c\u671f\u9996\u73fe\u5728\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u2460\u300d\u6b04\u306e\u8a18\u8f09<\/strong><br \/>\n\u524d\u671f\u306e\u5225\u8868\uff15(1)\u306e\u2160\u306e\u300c\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u2463\u300d\u306e\u5217\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u5024\u3092\u5f53\u671f\u306e\u5225\u8868\uff15(1)\u306e\u2160\u306e\u300c\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u2460\u300d\u306e\u540c\u3058\u884c\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u524d\u671f\u306e\u5225\u8868\uff15(1)\u306e\u2161\u306e\u300c\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u2463\u300d\u306e\u5217\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u5024\u3092\u5f53\u671f\u306e\u5225\u8868\uff15(1)\u306e\u2161\u306e\u300c\u671f\u9996\u73fe\u5728\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u2460\u300d\u306e\u540c\u3058\u884c\u306b\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\/10\/1b7d28e77ee4c53451b6d0843eee959d.jpg?resize=868%2C826&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u5f53\u671f\u9996\u306e\u8ee2\u8a18\" width=\"868\" height=\"826\" class=\"alignnone wp-image-868 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1b7d28e77ee4c53451b6d0843eee959d.jpg?resize=1024%2C974&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1b7d28e77ee4c53451b6d0843eee959d.jpg?resize=300%2C285&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1b7d28e77ee4c53451b6d0843eee959d.jpg?resize=768%2C730&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1b7d28e77ee4c53451b6d0843eee959d.jpg?w=1508&amp;ssl=1 1508w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/>\u00a0<\/p>\n<p><strong>\u2777 \u300c\u7e70\u8d8a\u640d\u76ca\u91d1 26\u300d\u884c\u306e\u300c\u6e1b\u2461\u300d\u5217<br \/>\n<\/strong><span>26\u306e\u2461\u5217\u306b\u306f\u300126\u306e\u2460\u306e\u5024\u3068\u540c\u3058\u5024\u3092\u8a18\u8f09\u3057\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\/10\/c586286db06d6f83077a038586b83b24.jpg?resize=868%2C454&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u671f\u9996\u7e70\u8d8a\u640d\u76ca\u91d1\" width=\"868\" height=\"454\" class=\"alignnone wp-image-869 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c586286db06d6f83077a038586b83b24.jpg?resize=1024%2C536&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c586286db06d6f83077a038586b83b24.jpg?resize=300%2C157&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c586286db06d6f83077a038586b83b24.jpg?resize=768%2C402&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c586286db06d6f83077a038586b83b24.jpg?w=1406&amp;ssl=1 1406w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u300126\u306e\u2460\u304c6,222,300\u306a\u306e\u3067\u3001\u540c\u3058\u884c\u306e\u2461\u306b\u306f\u30016,222,300\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2778 \u300c\u7d0d\u7a0e\u5145\u5f53\u91d1 27\u300d\u884c\u306e\u300c\u6e1b\u2461\u300d\u5217<br \/>\n<\/strong>27\u306e\u2461\u306f\u3001\u5225\u8868\uff15(2)\u306e[ 34 + 35 ] \u3057\u305f\u5024\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\/10\/9a0450324144e7a5ef9edc2889f9f8fd.jpg?resize=868%2C784&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u6e1b\" width=\"868\" height=\"784\" class=\"alignnone wp-image-870 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a0450324144e7a5ef9edc2889f9f8fd.jpg?resize=1024%2C925&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a0450324144e7a5ef9edc2889f9f8fd.jpg?resize=300%2C271&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a0450324144e7a5ef9edc2889f9f8fd.jpg?resize=768%2C694&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a0450324144e7a5ef9edc2889f9f8fd.jpg?w=1238&amp;ssl=1 1238w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f1,613,500 (34)+ 530,100(35) = 2,143,600\u3068\u306a\u308a\u30012,143,600\u309227\u306e\u2461\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2779 \u300c\u672a\u7d0d\u6cd5\u4eba\u7a0e\u7b49 28\u301c30\u300d\u884c\u306e\u300c\u6e1b\u2461\u300d\u5217<br \/>\n<\/strong>\u5225\u8868\uff15(2)\u306e\u5024\u3092\u5225\u8868\uff15(1)\u306b\u6b21\u306e\u3088\u3046\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 96px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5143 \u5225\u8868\uff15(2)<\/th>\n<th style=\"width: 50%; text-align: center; height: 24px;\">\u8ee2\u8a18\u5148 \u5225\u8868\uff15(1)<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; text-align: center; height: 24px;\">\u300c\u8a08 5\u300d\u884c\u306e\u2462 + \u2463 + \u2464<\/td>\n<td style=\"width: 50%; text-align: center; height: 24px;\">28\u884c\u306e\u2461<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; text-align: center; height: 24px;\">\u300c\u8a08 10\u300d\u884c\u306e\u2462 + \u2463 + \u2464<\/td>\n<td style=\"width: 50%; text-align: center; height: 24px;\">29\u884c\u306e\u2461<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; text-align: center; height: 24px;\">\u300c\u8a08 15\u300d\u884c\u306e\u2462 + \u2463 + \u2464<\/td>\n<td style=\"width: 50%; text-align: center; height: 24px;\">30\u884c\u306e\u2461<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3d97b1a1f1a016294d0813162998a124.jpg?resize=868%2C461&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u7d0d\u4ed8\u72b6\u6cc1\u306e\u6e1b\" width=\"868\" height=\"461\" class=\"alignnone wp-image-872 size-full\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3d97b1a1f1a016294d0813162998a124.jpg?w=1690&amp;ssl=1 1690w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3d97b1a1f1a016294d0813162998a124.jpg?resize=300%2C159&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3d97b1a1f1a016294d0813162998a124.jpg?resize=1024%2C544&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3d97b1a1f1a016294d0813162998a124.jpg?resize=768%2C408&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3d97b1a1f1a016294d0813162998a124.jpg?resize=1536%2C816&amp;ssl=1 1536w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff15(1)\u306f\u4e00\u65e6\u3053\u3053\u3067\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff15(1)\u306e\u3088\u308a\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"hQluceSdn0\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\">\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\/embed#?secret=qoAutR6Dv8#?secret=hQluceSdn0\" data-secret=\"hQluceSdn0\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(1)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-06.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 \u5225\u8868\uff15(1) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff14\u306b\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>2-3-4\u3000\u5225\u8868\uff14\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09<\/h4>\n<p><span>\u5225\u8868\uff14\u3092\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/span><br \/>\n<span>\u5225\u8868\uff14\u306f\u5fc5\u305a\u5fc5\u8981\u306a\u5225\u8868\u3067\u3057\u305f\u3002\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u8a08\u7b97\u66f8\u7684\u5f79\u5272\u3092\u679c\u305f\u3059\u91cd\u8981\u306a\u5225\u8868\u3067\u3059\u3002<\/span><br \/>\n<span>\u6240\u5f97\u91d1\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u306f\u3059\u3079\u3066\u3053\u306e\u5225\u8868\uff14\u306b\u96c6\u307e\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span>\u3053\u3053\u3067\u3082\u5192\u982d\u3067\u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b\u3092\u307e\u305a\u78ba\u8a8d\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5225\u8868\uff14\u306b\u306f\u3001\u69d8\u5f0f\u304c\uff12\u7a2e\u985e\u3042\u308a\u3001\u6b63\u898f\u306e\u5225\u8868\uff14\u3068\u7c21\u6613\u69d8\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306f\u8ff7\u308f\u305a\u7c21\u6613\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<h5>2-3-4-1\u3000\u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=868%2C1307&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b\u3000\" width=\"868\" height=\"1307\" class=\"alignnone wp-image-873 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?w=1275&amp;ssl=1 1275w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=199%2C300&amp;ssl=1 199w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=680%2C1024&amp;ssl=1 680w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=768%2C1157&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=1020%2C1536&amp;ssl=1 1020w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><span>\u5225\u8868\uff14\u306e\u5168\u4f53\u50cf\u3092\u63b4\u3093\u3060\u3068\u3053\u308d\u3067\u3001\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h5>2-3-4-2\u3000\u5225\u8868\uff14\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\uff08\u305d\u306e\uff11\uff09<\/h5>\n<p><strong>\u2776 \u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d\u300d\u6b04<br \/>\n<\/strong>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u3053\u308c\u304b\u3089\u8a08\u7b97\u3059\u308b\u5f53\u671f\u5206\u306e<span class=\"f-marker-p\">\u6cd5\u4eba\u7a0e\u7b49\u4ee5\u5916\u306e\u51e6\u7406\u304c<\/span>\u3059\u3079\u3066\u7d42\u308f\u3063\u305f\u72b6\u614b\u306e\u6c7a\u7b97\u66f8\u3067\u5f53\u671f\u7d14\u5229\u76ca\u304c2,000,000\u306e\u8d64\u5b57\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e00\u756a\u4e0b\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u300c\u5f53\u671f\u7d14\u5229\u76ca\u91d1\u984d\u300d\u3092\u5225\u8868\uff14\u306e\u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d\u300d\u306b\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\/10\/01df7a30b39070f883499772d12a3020.png?resize=868%2C431&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u5f53\u671f\u5229\u76ca\" width=\"868\" height=\"431\" class=\"alignnone size-large wp-image-737\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/01df7a30b39070f883499772d12a3020.png?resize=1024%2C508&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/01df7a30b39070f883499772d12a3020.png?resize=300%2C149&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/01df7a30b39070f883499772d12a3020.png?resize=768%2C381&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/01df7a30b39070f883499772d12a3020.png?w=1416&amp;ssl=1 1416w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777 \u300c\u914d\u5f53\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\/10\/43693d401486cc1d1ed4dd8f8e078463.png?resize=868%2C236&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u914d\u5f53\" width=\"868\" height=\"236\" class=\"alignnone size-large wp-image-738\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/43693d401486cc1d1ed4dd8f8e078463.png?resize=1024%2C278&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/43693d401486cc1d1ed4dd8f8e078463.png?resize=300%2C82&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/43693d401486cc1d1ed4dd8f8e078463.png?resize=768%2C209&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/43693d401486cc1d1ed4dd8f8e078463.png?w=1332&amp;ssl=1 1332w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u305d\u306e\u652f\u6255\u306e\u52b9\u529b\u304c\u751f\u305a\u308b\u914d\u5f53\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\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<br \/>\n\u3053\u3053\u306b\u5024\u304c\u5165\u3063\u305f\u5834\u5408\u306f\u30011\u306e\u2461\u6b04\u306f[ \uff11\u306e\u2460\u6b04 &#8211; \uff11\u306e\u2462\u914d\u5f53 ] \u3067\u8a08\u7b97\u3057\u305f\u5024\u306b\u66f8\u304d\u63db\u3048\u307e\u3059\u3002<\/p>\n<p><strong>\u2778 \uff12\u3001\uff13\u3001\uff15\u300113\u6b04\u306e\u66f8\u304d\u65b9<br \/>\n<\/strong>\u5225\u8868\uff14\u306e\uff12\u3001\uff13\u3001\uff15\u300113\u6b04\u306f\u5225\u8868\uff15(2)\u304b\u3089\u6b21\u306e\u3088\u3046\u306b\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\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?resize=868%2C560&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u6cd5\u4eba\u7a0e\u7b49\" width=\"868\" height=\"560\" class=\"alignnone wp-image-874 size-full\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?w=1676&amp;ssl=1 1676w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?resize=300%2C194&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?resize=1024%2C661&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?resize=768%2C496&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?resize=1536%2C992&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?resize=164%2C105&amp;ssl=1 164w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?resize=640%2C412&amp;ssl=1 640w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4cf5b84a0e07bbbb77dbd7694e3ac6bc.jpg?resize=210%2C137&amp;ssl=1 210w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2779 \u300c\u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d \uff16\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\/10\/e16f129fc40b20cd9750484aa59dfb04.png?resize=624%2C312&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d\" width=\"624\" height=\"312\" class=\"alignnone  wp-image-586\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e16f129fc40b20cd9750484aa59dfb04.png?w=1008&amp;ssl=1 1008w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e16f129fc40b20cd9750484aa59dfb04.png?resize=300%2C150&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e16f129fc40b20cd9750484aa59dfb04.png?resize=768%2C384&amp;ssl=1 768w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/p>\n<p><span>\u6e1b\u4fa1\u511f\u5374\u306e\u511f\u5374\u8d85\u904e\u984d\u304c\u3042\u3063\u305f\u5834\u5408\u306b\uff16\u6b04\u306e\u2460\u2461\u3044\u305a\u308c\u306b\u3082\u8d85\u904e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><br \/>\n<span>1-2-1\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306e\u5225\u8868\u306e\u4e2d\u3067\u306f\u3001\u5225\u886816(1)\u3068\u5225\u886816(2)\u3067\u8a08\u7b97\u3055\u308c\u305f\u511f\u5374\u8d85\u904e\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><br \/>\n<span>\u57fa\u672c\u7684\u306b\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3066\u3044\u308c\u3070\u300c\u511f\u5374\u9650\u5ea6\u984d\uff1d\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u3001\u8010\u7528\u5e74\u6570\u3092\u9593\u9055\u3048\u305f\u308a\u3001\u511f\u5374\u65b9\u6cd5\u304c\u9593\u9055\u3048\u305f\u308a\u3068\u3044\u3046\u3053\u3068\u304c\u306a\u3044\u9650\u308a\u511f\u5374\u8d85\u904e\u984d\u304c\u51fa\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u5225\u886816(1)\u3068\u5225\u886816(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u277a \u300c\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d \uff17\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\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?resize=601%2C725&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u5f79\u54e1\u7d66\u4e0e\u640d\u91d1\u4e0d\u7b97\u5165\" width=\"601\" height=\"725\" class=\"alignnone  wp-image-587\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?w=952&amp;ssl=1 952w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?resize=249%2C300&amp;ssl=1 249w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?resize=849%2C1024&amp;ssl=1 849w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2765c800f21de6b80a7adde4bbea3165.jpg?resize=768%2C926&amp;ssl=1 768w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><\/p>\n<p>\u3053\u3053\u3067\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u300d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff14\u306e\uff17\u6b04\u306f\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u300c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u300d\u306e\u300c\u305d\u306e\u4ed6\u300d\u306e\u5217\u306e\u300c\u8a08\u300d\u6b04\u306b\u6570\u5b57\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\uff17\u6b04\u306e\u2460\u3068\u2462\u306b\u305d\u306e\u6570\u5b57\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&amp;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" width=\"80\" height=\"80\" \/><span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3053\u3053\u3082\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u5f79\u54e1\u5831\u916c\u306f\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3057\u3001\u8cde\u4e0e\u306f\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3068\u3057\u3066\u305d\u306e\u7bc4\u56f2\u5185\u3067\u652f\u7d66\u3057\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\uff1f\uff1f\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\uff1f\uff1f\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\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=426\" 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\/032793008687e1f9b8744badb662ea9ecb04c7ddfc2cdbb1d1688642abe44f7e.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306e\u66f8\u304d\u65b9\u3068\u8a18\u8f09\u4f8b\uff5c\u77e5\u3089\u306a\u304d\u3083\u3044\u3051\u306a\u3044\uff12\u3064\u306e\u7528\u8a9e\uff01\u5143\u56fd\u7a0e\u7a0e\u7406...<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=426\">https:\/\/japanex.jp\/book\/?p=426<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306e\u66f8\u304d\u65b9\u3092\u8a18\u8f09\u4f8b\u3092\u4ea4\u3048\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306b\u306f\u6cd5\u4eba\u7a0e\u3067\u6700\u3082\u5371\u967a\u306a\uff12\u3064\u306e\u898f\u5b9a\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u77e5\u3089\u306a\u3044\u3068\u591a\u984d\u306a\u7a0e\u8ca0\u62c5\u3092\u5f37\u3044\u3089\u308c\u308b\u5371\u967a\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5fc5\u305a\u6291\u3048\u307e\u3057\u3087\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>&nbsp;<\/p>\n<p><strong>\u277b \u300c\u4ea4\u969b\u8cbb\u7b49<\/strong><strong>\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d \uff18\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\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=813%2C535&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\" width=\"813\" height=\"535\" class=\"alignnone  wp-image-588\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?w=1430&amp;ssl=1 1430w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=300%2C198&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=1024%2C675&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=768%2C506&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2fd17fedb752fa84c5884ff10b05dce5.jpg?resize=210%2C137&amp;ssl=1 210w\" sizes=\"(max-width: 813px) 100vw, 813px\" \/><\/p>\n<p><span>\u3053\u3061\u3089\u3082\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u306f800\u4e07\u5186\u3092\u8d85\u3048\u308b\u4ea4\u969b\u8cbb\u3092\u652f\u51fa\u3059\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/span><br \/>\n<span>\u4eca\u56de\u306e\u4f8b\u3082\u5225\u886815\u306e 5\u6b04\u306f0\u306a\u306e\u3067\u3001\u5225\u8868\uff14\u306e\uff18\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f12\u6b04\u306f\u56fa\u5b9a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u306f\u7a7a\u6b04\u300114\u6b04\u3082\u53d7\u53d6\u914d\u5f53\u304c\u306a\u3044\u8a2d\u5b9a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u7a7a\u6b04\u300118\u6b04\u306f\u9084\u4ed8\u3092\u5f53\u671f\u306e\u6c7a\u7b97\u306b\u306f\u53cd\u6620\u3055\u305b\u306a\u3044\u305f\u3081\u7a7a\u6b04\u3001\u305d\u306e\u4ed6\u306e\u90e8\u5206\u306f\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u307e\u308c\u3067\u3042\u308b\u305f\u3081\u3053\u3053\u3067\u306f\u8aac\u660e\u3092\u5272\u611b\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\/10\/561c993caa7a25aef916598bbdae2ee4.png?resize=868%2C368&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u6e1b\u7b97\u9805\u76ee\" width=\"868\" height=\"368\" class=\"alignnone size-large wp-image-750\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/561c993caa7a25aef916598bbdae2ee4.png?resize=1024%2C434&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/561c993caa7a25aef916598bbdae2ee4.png?resize=300%2C127&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/561c993caa7a25aef916598bbdae2ee4.png?resize=768%2C325&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/561c993caa7a25aef916598bbdae2ee4.png?w=1232&amp;ssl=1 1232w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<\/div>\n<p><strong>\u277b \u300c\u4eee\u8a08 22\u300d\u6b04\u306e\u7b97\u51fa<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f7cd57fe7ebf36acaaf7153ab3aef90c.jpg?resize=868%2C932&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u4eee\u8a08\" width=\"868\" height=\"932\" class=\"alignnone wp-image-875 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f7cd57fe7ebf36acaaf7153ab3aef90c.jpg?resize=954%2C1024&amp;ssl=1 954w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f7cd57fe7ebf36acaaf7153ab3aef90c.jpg?resize=279%2C300&amp;ssl=1 279w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f7cd57fe7ebf36acaaf7153ab3aef90c.jpg?resize=768%2C824&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f7cd57fe7ebf36acaaf7153ab3aef90c.jpg?w=1362&amp;ssl=1 1362w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u2474\u00a0 \u307e\u305a\u3001\u300c\u52a0\u7b97\u300d\u306e\u300c\u5c0f\u8a08 11\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3000\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u3066\uff12\u301c11\u306e\u76f4\u524d\u306e\u884c\u307e\u3067\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u3000\u4eca\u56de\u306e\u4f8b\u3067\u306f\u2460\u3068\u2461\u5217\u306f725,800 + 86,100 = 811,900<\/p>\n<p>\u2475 \u7d9a\u3044\u3066\u300c\u6e1b\u7b97\u300d\u306e\u300c\u5c0f\u8a08 21\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3000\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u30661\uff12\u301c21\u306e\u76f4\u524d\u306e\u884c\u307e\u3067\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u3000\u4eca\u56de\u306e\u4f8b\u3067\u306f\u2460\u3068\u2461\u5217\u306f530,100<\/p>\n<p>\u2476 \u6700\u5f8c\u306b\u300c\u4eee\u8a08\u300d\u306e\u884c\u306e\u5024\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3000\u2460\u301c\u2462\u306e\u305d\u308c\u305e\u308c\u306e\u5217\u306b\u3064\u3044\u3066\uff11\u6b04\uff0b11\u6b04\u30fc21\u6b04=22\u6b04\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<br \/>\n\u3000\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4eee\u8a08\u3092\u6b21\u306e\u3088\u3046\u306b\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3000\u2460\u306e\u5217\uff1a-2,000,000 + 811,900 &#8211; 530,100 = -1,718,200<br \/>\n\u3000\u2461\u306e\u5217\uff1a-2,000,000 + 811,900 &#8211; 530,100 = -1,718,200<br \/>\n\u3000\u2462\u306e\u5217\uff1a0 + 0 &#8211; 0 = 0<\/p>\n<p><strong>\u277c \u300c\u4eee\u8a08 25\u300d\u6b04\u306e\u7b97\u51fa<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9fcd40f06932ca00e90b3ff98d1c2301.png?resize=868%2C115&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3000\u9084\u4ed8\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u4eee\u8a08\uff12\uff15\" width=\"868\" height=\"115\" class=\"alignnone wp-image-876 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9fcd40f06932ca00e90b3ff98d1c2301.png?resize=1024%2C136&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9fcd40f06932ca00e90b3ff98d1c2301.png?resize=300%2C40&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9fcd40f06932ca00e90b3ff98d1c2301.png?resize=768%2C102&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9fcd40f06932ca00e90b3ff98d1c2301.png?w=1324&amp;ssl=1 1324w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>23\u6b04\u306824\u6b04\u306f\u3001\u3044\u305a\u308c\u30821-2-1\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u5225\u8868\u3067\u901a\u5e38\u306f\u4f5c\u6210\u3055\u308c\u306a\u3044\u5225\u8868\u306a\u306e\u3067\u3053\u3053\u306b\u306f\u5024\u304c\u5165\u3089\u305a\u300c\u4eee\u8a08 22\u300d\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u5165\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u277b \u300c\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d 27\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\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=747%2C986&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u5bc4\u9644\u91d1\u640d\u91d1\u4e0d\u7b97\u5165\" width=\"747\" height=\"986\" class=\"alignnone  wp-image-598\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?w=1222&amp;ssl=1 1222w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=227%2C300&amp;ssl=1 227w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=776%2C1024&amp;ssl=1 776w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=768%2C1013&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/62b26800dedc960a23182ec1755bd1c3.jpg?resize=1164%2C1536&amp;ssl=1 1164w\" sizes=\"(max-width: 747px) 100vw, 747px\" \/><\/p>\n<p>\u5225\u886814(2)\u306e24\u6b04\u307e\u305f\u306f40\u6b04\u306b\u5024\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u300127\u6b04\u306e\u2460\u3068\u2462\u306b\u305d\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5bc4\u9644\u91d1\u306e\u652f\u51fa\u306f\u306a\u304f\u3001\u5225\u886814(2)\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3053\u3053\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>29\u6b04\u306f\u3001\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n30\u301c31\u6b04\u3092\u4f7f\u7528\u3059\u308b\u4f8b\u306f\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u7a00\u3067\u3059\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u8aac\u660e\u3092\u5272\u611b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277d \u300c\u5408\u8a08 34\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\/10\/59f956d3d8c03cfcde4e78538910e10b.png?resize=868%2C170&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u3000\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9 \u5bc4\u9644\u91d1\u640d\u91d1\u4e0d\u7b97\u5165\u5408\u8a0834\" width=\"868\" height=\"170\" class=\"alignnone wp-image-877 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59f956d3d8c03cfcde4e78538910e10b.png?resize=1024%2C200&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59f956d3d8c03cfcde4e78538910e10b.png?resize=300%2C59&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59f956d3d8c03cfcde4e78538910e10b.png?resize=768%2C150&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/59f956d3d8c03cfcde4e78538910e10b.png?w=1322&amp;ssl=1 1322w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>25\u6b04\u301c34\u6b04\u3092\u305d\u308c\u305e\u308c\u306e\u7e26\u306e\u5217\u3067\u5408\u8a08\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f27\u6b04\u301c31\u6b04\u304c\u5168\u3066\u7a7a\u6b04\u3067\u3059\u306e\u3067\u300125\u306e\u884c\u306e\u5024\u304c\u305d\u306e\u307e\u307e34\u884c\u306b\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u277e \u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u6b04\u4ed6\u306e\u7b97\u51fa<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b1f007d295a712152e14f4a19d1e7091.jpg?resize=868%2C278&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u3000\u5225\u8868\uff14\u66f8\u304d\u65b9\u3000\u6240\u5f97\u91d1\u984d\" width=\"868\" height=\"278\" class=\"alignnone wp-image-878 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b1f007d295a712152e14f4a19d1e7091.jpg?resize=1024%2C328&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b1f007d295a712152e14f4a19d1e7091.jpg?resize=300%2C96&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b1f007d295a712152e14f4a19d1e7091.jpg?resize=768%2C246&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b1f007d295a712152e14f4a19d1e7091.jpg?w=1324&amp;ssl=1 1324w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u5dee\u5f15\u8a08 39\u300d\u6b04\u306f\u300135\u301c38\u304c1-2-1\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u3082\u306e\u306a\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u300c\u5408\u8a08 34\u300d\u306e\u5024\u304c\u300c\u5dee\u5f15\u8a08 39\u300d\u6b04\u306b\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d\u300d\u6b04\u3082\u8a2d\u7acb\u521d\u5e74\u5ea6\u3067\u306f\u51fa\u3066\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u300c\u7dcf\u8a08 41\u300d\u306e\u5024\u306f\u300c\u5dee\u5f15\u8a08 39\u300d\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>42\u306847\u306b\u3064\u3044\u3066\u3082\uff12\u2212\uff11\u3067\u7d39\u4ecb\u3057\u305f\u300c\u5225\u8868\u306e\u9078\u5225\u8868\u300d\u306b\u306a\u3044\u3082\u306e\u306a\u306e\u3067\u3001\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u306e\u5024\u306f\u300c\u7dcf\u8a08 41\u300d\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u300139\u300141\u300148\u884c\u306f\u8a18\u8f09\u4f8b\u306e\u3068\u304a\u308a\u3059\u3079\u3066\u2460\u306b-1,718,200\u304c\u3001\u2461\u306b-1,718,200\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u3067\u4e00\u65e6\u5225\u8868\uff14\u306f\u7d42\u4e86\u3067\u3059\u3002<\/p>\n<p>\u5225\u8868\uff14\u306e\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-05.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 \u5225\u8868\uff14 \u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><span id=\"2-1-71\">2-3-5\u3000\u5225\u8868\uff17(1)\u3092\u66f8\u304f<\/span><\/h4>\n<p>\u5225\u8868\uff17(1)\u306f\u3001<span>\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u304c\u3042\u308b\u5834\u5408\u3068\u3001\u904e\u53bb\u306b\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981\u3067\u3057\u305f\u3002<br \/>\n<\/span>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u306e\u30b1\u30fc\u30b9\u306e\u5225\u88687(1)\u3092\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u5192\u982d\u3067\u3053\u306e\u30b1\u30fc\u30b9\u306e\u5225\u8868\uff17(1)\u306e\u5b8c\u6210\u5f62\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-\uff13-5-1\u3000\u5225\u8868\uff17(1)\u306e\u8a18\u8f09\u4f8b\uff08\u8d64\u5b57\uff09<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4c94e7481766e5b38829e117ac98d8e.jpg?resize=868%2C1307&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff17(1)\u8a18\u8f09\u4f8b\u3000\u8d64\u5b57\" width=\"868\" height=\"1307\" class=\"alignnone wp-image-879 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4c94e7481766e5b38829e117ac98d8e.jpg?w=1275&amp;ssl=1 1275w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4c94e7481766e5b38829e117ac98d8e.jpg?resize=199%2C300&amp;ssl=1 199w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4c94e7481766e5b38829e117ac98d8e.jpg?resize=680%2C1024&amp;ssl=1 680w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4c94e7481766e5b38829e117ac98d8e.jpg?resize=768%2C1157&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f4c94e7481766e5b38829e117ac98d8e.jpg?resize=1020%2C1536&amp;ssl=1 1020w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<h5>2-1-5-2\u3000\u5225\u8868\uff17(1)\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p><strong>\u2776\u300c\u63a7\u9664\u524d\u6240\u5f97\u91d1\u984d \uff11\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\/10\/5c620de9c867dab399766b5b882f6db9.jpg?resize=868%2C476&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u3000\u5225\u8868\uff17\u66f8\u304d\u65b9\u3000\u63a7\u9664\u524d\u6240\u5f97\u91d1\u984d\" width=\"868\" height=\"476\" class=\"alignnone wp-image-880 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5c620de9c867dab399766b5b882f6db9.jpg?resize=1024%2C562&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5c620de9c867dab399766b5b882f6db9.jpg?resize=300%2C165&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5c620de9c867dab399766b5b882f6db9.jpg?resize=768%2C422&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/5c620de9c867dab399766b5b882f6db9.jpg?w=1206&amp;ssl=1 1206w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff14\u306e\u300c\u5dee\u5f15\u8a08 39\u300d\u306e\u2460\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2777\u300c\u6240\u5f97\u91d1\u984d\u63a7\u9664\u9650\u5ea6\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\/10\/4035b834a79efd9e1100e18b6fb1453c.png?resize=868%2C186&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff17(1)\u6240\u5f97\u91d1\u984d\u63a7\u9664\u9650\u5ea6\u984d\" width=\"868\" height=\"186\" class=\"alignnone wp-image-881 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4035b834a79efd9e1100e18b6fb1453c.png?resize=1024%2C220&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4035b834a79efd9e1100e18b6fb1453c.png?resize=300%2C64&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4035b834a79efd9e1100e18b6fb1453c.png?resize=768%2C165&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4035b834a79efd9e1100e18b6fb1453c.png?w=1194&amp;ssl=1 1194w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p><span>\u4e2d\u5c0f\u4f01\u696d\u203b\u306e\u5834\u5408\u306f\u3001\uff12\u6b04\u306f\u300c\u63a7\u9664\u524d\u6240\u5f97\u91d1\u984d \uff11\u300d\u00d7 100\/100\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002\u3064\u307e\u308a\uff11\u6b04\uff1d\uff12\u6b04\u3002<\/span><\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f-1,718,200 \u00d7 100\/100\u306e\u8a08\u7b97\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u30010\u307e\u305f\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\uff08\u53c2\u8003\uff09\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f100\/00\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001100\/100\u3068\u8a08\u7b97\u3067\u304d\u308b\u7a0e\u52d9\u4e0a\u306e\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u5224\u5b9a\u306f\u6b21\u306e\u3088\u3046\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i2.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=549%2C595&amp;ssl=1\" alt=\"\u5225\u8868\uff17(1)\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5224\u5b9a\" width=\"549\" height=\"595\" class=\"alignnone  wp-image-454\" srcset=\"https:\/\/i2.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?w=1314&amp;ssl=1 1314w, https:\/\/i2.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=277%2C300&amp;ssl=1 277w, https:\/\/i2.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=945%2C1024&amp;ssl=1 945w, https:\/\/i2.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4b1de58320031cb7050bf316d067220b.jpg?resize=768%2C832&amp;ssl=1 768w\" sizes=\"(max-width: 549px) 100vw, 549px\" \/><br \/>\n\u51fa\u5178<span>\u00a0<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/all.pdf\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u306e\u624b\u5f15\uff08\u4ee4\u548c3\u5e746\u6708 \u56fd\u7a0e\u5e81\uff09<\/a>\u306eP83<\/p>\n<\/div>\n<p><strong>\u2778 \u300c\u4e8b\u696d\u5e74\u5ea6\u301c\u7fcc\u671f\u7e70\u8d8a\u984d \uff15\u300d\u6b04<br \/>\n<\/strong>\u6b21\u306e\u8d64\u3067\u56f2\u3063\u305f\u90e8\u5206\u306f\u3001\u524d\u671f\u4ee5\u524d\u306b\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\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\/10\/8d20bd131f8ee30dba1532be0ae9c53c.jpg?resize=868%2C601&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff17(1)\u63a7\u9664\u672a\u6e08\u6b20\u640d\u91d1\u984d\u6b04\" width=\"868\" height=\"601\" class=\"alignnone wp-image-883 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8d20bd131f8ee30dba1532be0ae9c53c.jpg?resize=1024%2C709&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8d20bd131f8ee30dba1532be0ae9c53c.jpg?resize=300%2C208&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8d20bd131f8ee30dba1532be0ae9c53c.jpg?resize=768%2C531&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8d20bd131f8ee30dba1532be0ae9c53c.jpg?w=1188&amp;ssl=1 1188w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u306f\u3001\u5f53\u7136\u306b\u524d\u671f\u4ee5\u524d\u306e\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u306a\u3044\u3068\u3044\u3046\u524d\u63d0\u306a\u306e\u3067\u3001\u5168\u3066\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u300c\u707d\u5bb3\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306e\u984d\u306e\u8a08\u7b97\u300d\u90e8\u5206<\/strong><\/p>\n<p>\u6b21\u306e\u8d64\u3067\u56f2\u3063\u305f\u90e8\u5206\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u6cd5\u4eba\u304c\u707d\u5bb3\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306e\u984d\u306e\u8a08\u7b97\u3092\u3059\u308b\u306e\u306b\u4f7f\u7528\u3059\u308b\u90e8\u5206\u3067\u3059\u304c\u3001\u3053\u306e\u8a08\u7b97\u3092\u884c\u3046\u306e\u306f\u975e\u5e38\u306b\u7a00\u306a\u30b1\u30fc\u30b9\u306e\u305f\u3081\u3053\u3053\u3067\u306f\u8aac\u660e\u3092\u5272\u611b\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\/10\/8d20bd131f8ee30dba1532be0ae9c53c-1.jpg?resize=868%2C601&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff17(1)\u3000\u707d\u5bb3\u306b\u3088\u308a\u751f\u3057\u3099\u305f\u640d\u5931\u306e\u984d\u306e\u8a08\u7b97\" width=\"868\" height=\"601\" class=\"alignnone wp-image-884 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8d20bd131f8ee30dba1532be0ae9c53c-1.jpg?resize=1024%2C709&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8d20bd131f8ee30dba1532be0ae9c53c-1.jpg?resize=300%2C208&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8d20bd131f8ee30dba1532be0ae9c53c-1.jpg?resize=768%2C531&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8d20bd131f8ee30dba1532be0ae9c53c-1.jpg?w=1188&amp;ssl=1 1188w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<\/div>\n<p><strong>\u2779\u300c\u5f53\u671f\u5206 \u6b20\u640d\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\/10\/d8c3e55243000db9bf3c08b28290c319.jpg?resize=868%2C424&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff17(1)\u3000\u5225\u8868\uff14\u306e\u6240\u5f97\u91d1\u984d\u3092\u8ee2\u8a18\" width=\"868\" height=\"424\" class=\"alignnone wp-image-886 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d8c3e55243000db9bf3c08b28290c319.jpg?resize=1024%2C500&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d8c3e55243000db9bf3c08b28290c319.jpg?resize=300%2C147&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d8c3e55243000db9bf3c08b28290c319.jpg?resize=768%2C375&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d8c3e55243000db9bf3c08b28290c319.jpg?w=1388&amp;ssl=1 1388w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff14\u306e\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u306e\u2460\u306e\u5024\u3092<span class=\"f-marker-p\">\u30de\u30a4\u30ca\u30b9\u3092\u30d7\u30e9\u30b9\u306b\u3057\u3066<\/span>\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u5225\u8868\uff14\u306e\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u306e\u5024\u304c-1,718,200\u306a\u306e\u3067\u300c\u6b20\u640d\u91d1\u984d\u300d\u6b04\u306f\u30d7\u30e9\u30b9\u306b\u3057\u30661,718,200\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277a\u300c\u5f53\u671f\u5206 \u707d\u5bb3\u640d\u5931\u91d1\u300d\u306e\u884c<br \/>\n<\/strong>\u707d\u5bb3\u640d\u5931\u91d1\u306f\u300c\u707d\u5bb3\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306e\u984d\u306e\u8a08\u7b97\u300d\u7d50\u679c\u3092\u8ee2\u8a18\u3059\u308b\u90e8\u5206\u3067\u3042\u308b\u305f\u3081\u89e3\u8aac\u306f\u5272\u611b\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u306f\u9752\u8272\u7533\u544a\u3067\u3042\u308b\u305f\u3081\u5f53\u7136\u306b\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u277a\u300c\u5f53\u671f\u5206 \u9752\u8272\u6b20\u640d\u91d1\u300d\u306e\u884c<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e777f153c66e42daeb46135174404cd.png?resize=868%2C217&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff17(1)\u3000\u5f53\u671f\u306e\u9752\u8272\u6b20\u640d\u91d1\u984d\" width=\"868\" height=\"217\" class=\"alignnone wp-image-887 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e777f153c66e42daeb46135174404cd.png?resize=1024%2C256&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e777f153c66e42daeb46135174404cd.png?resize=300%2C75&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e777f153c66e42daeb46135174404cd.png?resize=768%2C192&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1e777f153c66e42daeb46135174404cd.png?w=1360&amp;ssl=1 1360w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u5f53\u671f\u5206 \u6b20\u640d\u91d1\u984d\u300d\u306e\u5024\u3092\uff12\u884c\u4e0b\u306e\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u300c\u9752\u8272\u6b20\u640d\u91d1\u300d\u306e\u5024\u3092\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\uff12\u5217\u96a3\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277b \u300c\u5408\u8a08\u300d\u6b04<br \/>\n<\/strong>\u4ed5\u4e0a\u3052\u306e\u300c\u5408\u8a08\u300d\u6b04\u306f\u4e0b\u306e\u56f3\u306e<strong>\u2460 \uff0b \u2461 = \u2462<\/strong>\u3067\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f0 + 1,718,200 = 1,718,200\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u300c\u5408\u8a08\u300d\u6b04\u306b\u306f1,718,200\u3068\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\/10\/079e5d8bdd527f89069feebcb027c12d.png?resize=868%2C251&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff17(1)\u3000\u5408\u8a08\u984d\u7b97\u51fa\" width=\"868\" height=\"251\" class=\"alignnone wp-image-888 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/079e5d8bdd527f89069feebcb027c12d.png?resize=1024%2C296&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/079e5d8bdd527f89069feebcb027c12d.png?resize=300%2C87&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/079e5d8bdd527f89069feebcb027c12d.png?resize=768%2C222&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/079e5d8bdd527f89069feebcb027c12d.png?w=1372&amp;ssl=1 1372w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff17(1)\u306f\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p>\u8d64\u5b57\u3068\u9ed2\u5b57\u3067\u306f\u5225\u8868\uff17(1)\u306e\u66f8\u304d\u65b9\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306b\u9650\u3089\u305a\u5225\u8868\uff17(1)\u306e\u66f8\u304d\u65b9\u3092\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"MKBVLy0gLR\"><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; visibility: hidden;\" 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=XM2HlZlUMq#?secret=MKBVLy0gLR\" data-secret=\"MKBVLy0gLR\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u5225\u8868\uff17(1)\u306e\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-10.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 \u5225\u8868\uff17(1) \u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>2-3-6\u3000\u5225\u8868\uff11\u6b21\u8449\u3092\u66f8\u304f<\/h4>\n<p>\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306f\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5225\u8868\u3067\u3059\u3002<\/p>\n<p>\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306f\u3001\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u8d64\u5b57\u306e\u5834\u5408\u306f\u5b9f\u306f\u8a18\u8f09\u3059\u308b\u3068\u3053\u308d\u306f\u300c\u4e8b\u696d\u5e74\u5ea6\u7b49\u300d\u6b04\u3068\u300c\u6cd5\u4eba\u540d\u300d\u6b04\u306e\u307f\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3082\u8d64\u5b57\u306a\u306e\u3067\u3001\u66f8\u304d\u65b9\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span><span class=\"f-marker-y\">\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4c3bd85ab49e202f905b5dd908b3c5e6.jpg?resize=858%2C1299&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u3000\u5225\u8868\uff11\u6b21\u8449\u306e\u66f8\u304d\u65b9 \u5dee\u5f15\u8a08\" width=\"858\" height=\"1299\" class=\"alignnone  wp-image-758\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4c3bd85ab49e202f905b5dd908b3c5e6.jpg?w=1268&amp;ssl=1 1268w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4c3bd85ab49e202f905b5dd908b3c5e6.jpg?resize=198%2C300&amp;ssl=1 198w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4c3bd85ab49e202f905b5dd908b3c5e6.jpg?resize=676%2C1024&amp;ssl=1 676w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4c3bd85ab49e202f905b5dd908b3c5e6.jpg?resize=768%2C1163&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4c3bd85ab49e202f905b5dd908b3c5e6.jpg?resize=1014%2C1536&amp;ssl=1 1014w\" sizes=\"(max-width: 858px) 100vw, 858px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306f\u3001\u5225\u8868\uff11\u3068\u30bb\u30c3\u30c8\u3068\u306a\u308b\u5225\u8868\u306a\u306e\u3067\u3001\u8d64\u5b57\u3067\u8a18\u8f09\u3059\u308b\u7b87\u6240\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u5225\u8868\uff11\uff08\u6b21\u8449\uff09\u306f\u3053\u308c\u3067\u5b8c\u6210\u3067\u3059\u3002\u7d9a\u3044\u3066\u306f\u3001\u5225\u8868\uff11\u3067\u3059\u3002<\/p>\n<h4>2-3-7\u3000\u5225\u8868\uff11\u3092\u66f8\u304f<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8868\u7d19\u3068\u306a\u308b\u5225\u8868\u304c\u5225\u8868\uff11\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u984d\u3092\u3044\u304f\u3089\u7d0d\u4ed8\u3059\u308b\u306e\u304b\u3001\u6b20\u640d\u91d1\u3092\u3044\u304f\u3089\u7e70\u8d8a\u3059\u306e\u304b\u3068\u3044\u3063\u305f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u6700\u7d42\u7684\u306a\u6570\u5b57\u3092\u793a\u3059\u5f79\u5272\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5225\u8868\uff11\u306b\u66f8\u304b\u308c\u305f\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u305f\u308a\u3001\u9084\u4ed8\u3055\u308c\u305f\u308a\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5192\u982d\u3067\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b\u3092\u307f\u3066\u5168\u4f53\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-3-7-1\u3000\u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ec393fc34bbc0b595b054d74fff7ab0.jpg?resize=868%2C1222&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff11\u306e\u8a18\u8f09\u4f8b\" width=\"868\" height=\"1222\" class=\"alignnone wp-image-893 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ec393fc34bbc0b595b054d74fff7ab0.jpg?w=1364&amp;ssl=1 1364w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ec393fc34bbc0b595b054d74fff7ab0.jpg?resize=213%2C300&amp;ssl=1 213w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ec393fc34bbc0b595b054d74fff7ab0.jpg?resize=727%2C1024&amp;ssl=1 727w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ec393fc34bbc0b595b054d74fff7ab0.jpg?resize=768%2C1081&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ec393fc34bbc0b595b054d74fff7ab0.jpg?resize=1091%2C1536&amp;ssl=1 1091w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff11\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u5225\u8868\uff11\u3092\u5b9f\u969b\u306b\u66f8\u3044\u3066\u3044\u304d\u307e\u3057\u3087\u3046<\/p>\n<h5>2-3-7-2\u3000\u5225\u8868\uff11\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9<\/h5>\n<p>\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u2776 \u9752\u8272\u3068\u767d\u8272\u306e\u533a\u5225<br \/>\n<\/strong><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><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><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=839%2C255&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u9752\u8272\u7533\u544a\" width=\"839\" height=\"255\" class=\"alignnone  wp-image-468\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?w=1230&amp;ssl=1 1230w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=300%2C91&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=1024%2C311&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/f97584e6100645d1be9acf35ec05ff6b.jpg?resize=768%2C234&amp;ssl=1 768w\" sizes=\"(max-width: 839px) 100vw, 839px\" \/><\/p>\n<p><strong>(1) \u300c\u6cd5\u4eba\u306e\u4f4f\u6240\u30fb\u6cd5\u4eba\u7a0e\u7b49\uff0b\u4ee3\u8868\u8005\u540d\u30fb\u4f4f\u6240\u300d\u6b04<\/strong><\/p>\n<p>\u300c\u7d0d\u7a0e\u5730\uff08\u6cd5\u4eba\u306e\u672c\u5e97\u6240\u5728\u5730\uff09\u300d\u3001\u300c\u6cd5\u4eba\u540d\u300d\u300c\u6cd5\u4eba\u756a\u53f7\uff0813\u6841\uff09\u300d\u3001\u300c\u4ee3\u8868\u8005\u300d\u306e\u6c0f\u540d\uff08+\u30d5\u30ea\u30ac\u30ca\uff09\u3001\u300c\u4ee3\u8868\u8005\u4f4f\u6240\u300d\u3092\u8a18\u8f09\u3057\u307e<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=771%2C338&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u9752\u8272\u7533\u544a\" width=\"771\" height=\"338\" class=\"alignnone  wp-image-469\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?w=1168&amp;ssl=1 1168w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=300%2C132&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=1024%2C449&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e4284818de9817d9cff98bf16a78cae5.jpg?resize=768%2C337&amp;ssl=1 768w\" sizes=\"(max-width: 771px) 100vw, 771px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p><span>\u63d0\u51fa\u5e74\u6708\u65e5\u3068\u7a0e\u52d9\u7f72\u9577\u6bbf\u306e\u90e8\u5206\u306f\u66f8\u3044\u3066\u3082\u66f8\u304b\u306a\u304f\u3066\u3082\u3069\u3061\u3089\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002\uff08\u7d19\u3067\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u53ce\u53d7\u5370\u306b\u4e21\u65b9\u8868\u793a\u3055\u308c\u307e\u3059\u3057\u3001\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u3082\u4e21\u65b9\u306e\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u308b\u305f\u3081\u3002\uff09<\/span><\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>(2) \u300c\u6cd5\u4eba\u533a\u5206\u300d\u304b\u3089\u300c\u6dfb\u4ed8\u66f8\u985e\u300d\u307e\u3067<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=754%2C329&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u6cd5\u4eba\u533a\u5206\u7b49\" width=\"754\" height=\"329\" class=\"alignnone  wp-image-470\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?w=1708&amp;ssl=1 1708w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=300%2C131&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=1024%2C447&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=768%2C335&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/aa1ee1115e5a3c8bf655ec2fdbde326b.jpg?resize=1536%2C671&amp;ssl=1 1536w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><\/p>\n<p><strong>\u2776 \u6cd5\u4eba\u533a\u5206<br \/>\n<\/strong>\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\u3001\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u53f3\u5074\u306b\u25ef\u3092\u4ed8\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\/10\/8df3e483331ed446dd2183008c4f930a.png?resize=444%2C392&#038;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\" 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\" sizes=\"(max-width: 444px) 100vw, 444px\" \/><br \/>\n\u51fa\u5178 <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>\u2777 \u4e8b\u696d\u7a2e\u76ee<br \/>\n<\/strong>\u6b21\u306e\u300c<span>\u4e8b\u696d\u7a2e\u76ee\u30fb\u696d\u7a2e\u756a\u53f7\u4e00\u89a7\u8868<\/span>\u300d\u304b\u3089\u81ea\u793e\u306e\u55b6\u3080\u696d\u7a2e\u306b\u8fd1\u3044\u3082\u306e\u3092\u9078\u3073\u8a18\u8f09\u3057\u307e\u3059\u3002<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>\u2778 \u671f\u672b\u73fe\u5728\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u306e\u91d1\u984d<br \/>\n<\/strong>\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\u51fa\u8cc7\u306e\u3042\u308b\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u306e\u51fa\u8cc7\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2779 \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<br \/>\n<\/strong>\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<\/p>\n<ul style=\"list-style: none;\">\n<li>\u2474 \u76f8\u4e92\u4f1a\u793e<\/li>\n<li>\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\u3053\u308c\u3089\u306e\u5927\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2 \u304c\u3042\u308b\u6cd5\u4eba<\/li>\n<li>\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<\/li>\n<li>\u3000\u2461 \u76f8\u4e92\u4f1a\u793e\uff08\u5916\u56fd\u76f8\u4e92\u4f1a\u793e\u3092\u542b\u307f\u307e\u3059\u3002\uff09<\/li>\n<li>\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<\/li>\n<li>\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<\/li>\n<li>\u2477 \u6295\u8cc7\u6cd5\u4eba<\/li>\n<li>\u2478 \u7279\u5b9a\u76ee\u7684\u4f1a\u793e<\/li>\n<li>\u2479 \u53d7\u8a17\u6cd5\u4eba<\/li>\n<\/ul>\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><strong>\u277a \u540c\u975e\u533a\u5206<br \/>\n<\/strong>\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 data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=388%2C74&#038;ssl=1\" alt=\"\u5225\u8868\uff12\u5224\u5b9a\u7d50\u679c\u306e\u66f8\u304d\u65b9\" width=\"388\" height=\"74\" class=\"alignnone  wp-image-284\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?w=650&amp;ssl=1 650w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=300%2C57&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/a95ee58befcc32dc5f3c224dd3799991.png?resize=640%2C124&amp;ssl=1 640w\" sizes=\"(max-width: 388px) 100vw, 388px\" \/><\/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><strong>\u277b \u65e7\u7d0d\u7a0e\u5730\u53ca\u3073\u65e7\u6cd5\u4eba\u540d\u7b49<br \/>\n<\/strong>\u5f53\u671f\u4e2d\u306b\u7d0d\u7a0e\u5730\u82e5\u3057\u304f\u306f\u6cd5\u4eba\u540d\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u65e7\u7d0d\u7a0e\u5730\u53c8\u306f\u65e7\u6cd5\u4eba\u540d\u3092\u8a18\u8f09\u3057\u3001\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3068\u7d0d\u7a0e\u5730\u3068\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\u53c2\u8003\u3068\u306a\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u277c \u6dfb\u4ed8\u66f8\u985e<br \/>\n<\/strong>\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 \/>\n\u4eca\u56de\u306e\u4f8b\u306e\u5834\u5408\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3001\u4e8b\u696d\u6982\u6cc1\u66f8\u306b\u25cb\u3092\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(3) \u7a0e\u52d9\u7f72\u51e6\u7406\u6b04<br \/>\n<\/strong>\u7a0e\u52d9\u7f72\u51e6\u7406\u6b04\u306f\u57fa\u672c\u7684\u306b\u306f\u8a18\u8f09\u4e0d\u8981\u3067\u3059\u304c\u3001\u300c\u58f2\u4e0a\u91d1\u984d\u300d\u6b04\u3060\u3051\u306f\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\u306e \u58f2\u4e0a\u91d1\u984d\u306e\u5408\u8a08\u984d\uff08\u96d1\u53ce\u5165\u3001\u55b6\u696d\u5916\u53ce\u76ca\u53ca\u3073 \u7279\u5225\u640d\u76ca\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u3092100 \u4e07\u5186\u5358\u4f4d\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002100\u4e07\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\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\/10\/0baf4d03fcb5078255e505d6c32c544a.png?resize=683%2C360&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9\u3000\u58f2\u4e0a\" width=\"683\" height=\"360\" class=\"alignnone  wp-image-631\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0baf4d03fcb5078255e505d6c32c544a.png?w=816&amp;ssl=1 816w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0baf4d03fcb5078255e505d6c32c544a.png?resize=300%2C158&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/0baf4d03fcb5078255e505d6c32c544a.png?resize=768%2C405&amp;ssl=1 768w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/><\/p>\n<p><strong>(4) \u4e8b\u696d\u5e74\u5ea6\u6b04\u3068\u7533\u544a\u7a2e\u985e\u6b04<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b5cf6b67509b896a44ed3a0b0a228b53.png?resize=868%2C88&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u3000\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9 \u4e8b\u696d\u5e74\u5ea6\" width=\"868\" height=\"88\" class=\"alignnone size-large wp-image-759\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b5cf6b67509b896a44ed3a0b0a228b53.png?resize=1024%2C104&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b5cf6b67509b896a44ed3a0b0a228b53.png?resize=300%2C31&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b5cf6b67509b896a44ed3a0b0a228b53.png?resize=768%2C78&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b5cf6b67509b896a44ed3a0b0a228b53.png?w=1492&amp;ssl=1 1492w\" 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 \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u5e74\u6708\u65e5\u306b\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\u3068\u8a18\u8f09\u3057\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u7d42\u4e86\u5e74\u6708\u65e5\u306b\u4ee4\u548c\uff17\u5e74\uff13\u670831\u65e5\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/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\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 \/>\n\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>\u2478 \u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d \uff11\u300d\u6b04<br \/>\n<\/strong>\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d \uff11\u300d\u6b04\u306b\u306f<strong>\u3001<\/strong>\u5225\u8868\uff14\u306e\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d 48\u300d\u306e\u2460\u306e\u5024\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\/10\/1844b2b1e1aa384488c90de768c55f5e.jpg?resize=868%2C437&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u6240\u5f97\u91d1\u984d\" width=\"868\" height=\"437\" class=\"alignnone wp-image-894 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1844b2b1e1aa384488c90de768c55f5e.jpg?resize=1024%2C516&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1844b2b1e1aa384488c90de768c55f5e.jpg?resize=300%2C151&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1844b2b1e1aa384488c90de768c55f5e.jpg?resize=768%2C387&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1844b2b1e1aa384488c90de768c55f5e.jpg?w=1392&amp;ssl=1 1392w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>(6)\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d 16\u300d\u6b04\u307e\u3067\u306e\u8a08\u7b97<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/716cba9c42dcc88d5cd629fc9018fef4.png?resize=558%2C610&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff11\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d 14\u300d\u6b04\u307e\u3066\u3099\u306e\u8a08\u7b97\" width=\"558\" height=\"610\" class=\"alignnone wp-image-895 size-full\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/716cba9c42dcc88d5cd629fc9018fef4.png?w=558&amp;ssl=1 558w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/716cba9c42dcc88d5cd629fc9018fef4.png?resize=274%2C300&amp;ssl=1 274w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/><\/p>\n<div class=\"attention a-1\">\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u8d64\u5b57\u306e\u30b1\u30fc\u30b9\u306f\u300c\u6cd5\u4eba\u7a0e\u984d \uff12\u300d\u6b04\u3001\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u3001\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08 10\u300d\u6b04\u306b\u306f\uff10\u304c\u5165\u308a\u307e\u3059\u3002<br \/>\n14\u6b04\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u3068\u304d\u3060\u305113\u6b04\u306b\u5024\u304c\u5165\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u30810\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\uff11\u3064\uff11\u3064\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/div>\n<p>\u2460\u300c\u6cd5\u4eba\u7a0e\u984d \uff12\u300d\u6b04\u306f\u3001\u5225\u8868\uff11\u6b21\u8449\u306e53\u6b04\u300154\u6b04\u306855\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<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/94b1d7633a64ff526f4cce4b3116af5d.png?resize=868%2C609&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff11\u6cd5\u4eba\u7a0e\u984d\u6b04\u307e\u3066\u3099\u306e\u8a08\u7b97\" width=\"868\" height=\"609\" class=\"alignnone size-large wp-image-764\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/94b1d7633a64ff526f4cce4b3116af5d.png?resize=1024%2C718&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/94b1d7633a64ff526f4cce4b3116af5d.png?resize=300%2C210&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/94b1d7633a64ff526f4cce4b3116af5d.png?resize=768%2C538&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/94b1d7633a64ff526f4cce4b3116af5d.png?w=1378&amp;ssl=1 1378w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u2461\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306f\u3001\u5225\u8868\uff11\u306e\u300c\uff12\u6b04 \u30fc \uff13\u6b04\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\uff13\u6b04\u306f\u5225\u8868\uff16\uff08\uff16\uff09\u306e\u5024\u3092\u8ee2\u8a18\u3057\u3066\u304d\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306f\uff12\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e\u4e0b\u308a\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u2462\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08 10\u300d\u6b04\u306f\u3001\uff14\u6b04\uff0b5\u6b04\uff0b\uff17\u6b04\uff0b\uff19\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u304c\u30015\u6b04\u306f\u4e00\u822c\u7684\u306a\u4e2d\u5c0f\u4f01\u696d\u304c\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u5e0c\u6709\u3067\u3059\u3057\u30017\u6b04\u306e\u571f\u5730\u8b72\u6e21\u5229\u76ca\u91d1\u306f\u73fe\u5728\u8ab2\u7a0e\u304c\u6b62\u307e\u3063\u3066\u3044\u307e\u3059\u3002\uff19\u6b04\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306f\u4e2d\u5c0f\u4f01\u696d\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<br \/>\n\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08 10\u300d\u6b04\u306f\u307b\u307c100%\u306e\u78ba\u7387\u3067\u300c\u5dee\u5f15\u6cd5\u4eba\u7a0e\u984d 4\u300d\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2463\u300c\u5dee\u5f15\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d 14\u300d\u6b04\u306f\u300110\u6b04 \u30fc 11\u6b04 \u30fc 12\u6b04 \u30fc 13\u6b04\u3068\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306711\u6b04\u306812\u6b04\u306b\u5024\u304c\u5165\u308b\u3053\u3068\u306f\u76f8\u5f53\u7a00\u3067\u3059\u3002<br \/>\n13\u6b04\u306f\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3068\u304d\u306f\u5024\u304c\u5165\u308a\u307e\u3059\u306e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u5024\u304c\u5165\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(7) \u300c\u4e2d\u9593\u7533\u544a\u5206\u306e\u6cd5\u4eba\u7a0e\u984d 15\u300d\u3001\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d 16\u300d\u6b04<br \/>\n<\/strong>15\u6b04\u306b\u306f\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\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><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2f1d3b07de743fdbb8c0db5a286f4562.png?resize=497%2C116&#038;ssl=1\" alt=\"\" width=\"497\" height=\"116\" class=\"alignnone  wp-image-898\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2f1d3b07de743fdbb8c0db5a286f4562.png?w=446&amp;ssl=1 446w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2f1d3b07de743fdbb8c0db5a286f4562.png?resize=300%2C70&amp;ssl=1 300w\" sizes=\"(max-width: 497px) 100vw, 497px\" \/><\/p>\n<p>16\u6b04\u306f\u3001[ 14 \u30fc 15 ]\u3068\u3044\u3046\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f0 &#8211; 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<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4731c70116840dfd75edbcb1ef21a095.png?resize=509%2C118&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u66f8\u304d\u65b9 \u5225\u8868\uff11\u66f8\u304d\u65b9 \u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\" width=\"509\" height=\"118\" class=\"alignnone  wp-image-899\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4731c70116840dfd75edbcb1ef21a095.png?w=656&amp;ssl=1 656w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4731c70116840dfd75edbcb1ef21a095.png?resize=300%2C70&amp;ssl=1 300w\" sizes=\"(max-width: 509px) 100vw, 509px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>16\u6b04\u304c\u6cd5\u4eba\u7a0e\u306e\u5f53\u671f\u306e\u78ba\u5b9a\u3057\u305f\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u984d\u3067\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306f0\u3068\u3044\u3046\u3053\u3068\u304c\u3053\u3053\u3067\u78ba\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>(8) \u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97<br \/>\n<\/strong>\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u306e17\u6b04\u301c21\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\u4eca\u56de\u306e\u4f8b\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u306e\u3067\u98db\u3070\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\/10\/e6a0774e34f1a1babb89bf193c8dce22.jpg?resize=698%2C197&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff11\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\" width=\"698\" height=\"197\" class=\"alignnone  wp-image-900\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e6a0774e34f1a1babb89bf193c8dce22.jpg?resize=1024%2C289&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e6a0774e34f1a1babb89bf193c8dce22.jpg?resize=300%2C85&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e6a0774e34f1a1babb89bf193c8dce22.jpg?resize=768%2C217&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/e6a0774e34f1a1babb89bf193c8dce22.jpg?w=1366&amp;ssl=1 1366w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/p>\n<p><strong>(9) \u571f\u5730\u8b72\u6e21\u7a0e\u984d\u306e\u5185\u8a33<br \/>\n<\/strong><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\u3082\u98db\u3070\u3057\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\/10\/6bb1fdae75195c66b5cc726464847de7.jpg?resize=695%2C225&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff11\u571f\u5730\u8b72\u6e21\u7a0e\u984d\" width=\"695\" height=\"225\" class=\"alignnone  wp-image-901\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6bb1fdae75195c66b5cc726464847de7.jpg?resize=1024%2C332&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6bb1fdae75195c66b5cc726464847de7.jpg?resize=300%2C97&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6bb1fdae75195c66b5cc726464847de7.jpg?resize=768%2C249&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6bb1fdae75195c66b5cc726464847de7.jpg?w=1350&amp;ssl=1 1350w\" sizes=\"(max-width: 695px) 100vw, 695px\" \/><\/p>\n<p><strong>(10) \u3053\u306e\u7533\u544a\u306e\u3088\u308b\u9084\u4ed8\u91d1\u984d<br \/>\n<\/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\u4e2d\u9593\u9084\u4ed8\u304c\u8a72\u5f53\u3057\u307e\u3059\u306e\u3067\u3001[ 15\u6b04 \u30fc 14\u6b04 ]\u306e\u5024\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4eca\u56de\u306f658,000\u3092\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\/10\/6102b90c788e1522c5ba76512a89e7ed.jpg?resize=868%2C265&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff11\u9084\u4ed8\u7a0e\u984d\u6b04\" width=\"868\" height=\"265\" class=\"alignnone wp-image-902 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6102b90c788e1522c5ba76512a89e7ed.jpg?resize=1024%2C313&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6102b90c788e1522c5ba76512a89e7ed.jpg?resize=300%2C92&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6102b90c788e1522c5ba76512a89e7ed.jpg?resize=768%2C234&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6102b90c788e1522c5ba76512a89e7ed.jpg?w=1356&amp;ssl=1 1356w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>28\u6b04\u306f[ 25 + 26 + 27 ] \u306e\u5024\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4eca\u56de\u306e\u5834\u5408\u306f\u300126\u306b658,000\u304c\u3042\u308b\u3060\u3051\u306a\u306e\u3067\u300128\u6b04\u306b658,000\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5f53\u671f\u306b\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u304c\u3042\u308b\u5834\u5408\u306f\u300128\u6b04\u3092\u898b\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5f53\u671f\u306f658,000\u5186\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u6b21\u306e\u30c6\u30ad\u30b9\u30c8\u3092\u5165\u529b<\/p>\n<p><strong>(11) \u3053\u306e\u7533\u544a\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408<br \/>\n<\/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\u98db\u3070\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\/10\/2bea2fbc1c4486686a705cdc19813d05.png?resize=568%2C346&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u9084\u4ed8\u3000 \u5225\u8868\uff11\u4fee\u6b63\u7533\u544a\u90e8\u5206\" width=\"568\" height=\"346\" class=\"alignnone size-full wp-image-903\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2bea2fbc1c4486686a705cdc19813d05.png?w=568&amp;ssl=1 568w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2bea2fbc1c4486686a705cdc19813d05.png?resize=300%2C183&amp;ssl=1 300w\" sizes=\"(max-width: 568px) 100vw, 568px\" \/><\/p>\n<p><strong>(12) \u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 31\u300d\u6b04<br \/>\n<\/strong><\/p>\n<p>\u5225\u8868\uff11\u306e\u300c\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 31\u300d\u6b04\u306b\u306f\u3001\u5225\u8868\uff17(1)\u306e\u300c\u5f53\u671f\u63a7\u9664\u984d 4\u300d\u5217\u306e\u8a08\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\uff10\u3092\u8ee2\u8a18\u307e\u305f\u306f\u7a7a\u6b04\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\/10\/d1f0fe034113f56406550f5617c7793b.jpg?resize=868%2C615&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff11\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u7b49\u306e\u5f53\u671f\u63a7\u9664\u984d 31\u3000\u3000\" width=\"868\" height=\"615\" class=\"alignnone size-large wp-image-904\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d1f0fe034113f56406550f5617c7793b.jpg?resize=1024%2C726&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d1f0fe034113f56406550f5617c7793b.jpg?resize=300%2C213&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d1f0fe034113f56406550f5617c7793b.jpg?resize=768%2C544&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d1f0fe034113f56406550f5617c7793b.jpg?w=1374&amp;ssl=1 1374w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>(12) \u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1 32\u300d\u6b04<\/strong><\/p>\n<p>\u300c\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u300d\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\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\u306b1,000,000\u3068\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\/10\/ee2a8b867de4132e56142810b4fff035.jpg?resize=868%2C668&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d132\" width=\"868\" height=\"668\" class=\"alignnone wp-image-905 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee2a8b867de4132e56142810b4fff035.jpg?resize=1024%2C788&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee2a8b867de4132e56142810b4fff035.jpg?resize=300%2C231&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee2a8b867de4132e56142810b4fff035.jpg?resize=768%2C591&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ee2a8b867de4132e56142810b4fff035.jpg?w=1354&amp;ssl=1 1354w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>(13)\u300c\u3053\u306e\u7533\u544a\u66f8\u306b\u3088\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u6b04<\/strong><\/p>\n<p>\u521d\u5e74\u5ea6\u8d64\u5b57\u6c7a\u7b97\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8d64\u3067\u56f2\u3063\u305f33\u300135\u300136\u300138\u300142\u300144\u6b04\u306b0\u304c\u5165\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\/10\/4293e438841f67580f70a837689c29c5-e1635386052873-1024x425.jpg?resize=868%2C360&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u3000\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u90e8\u5206\" width=\"868\" height=\"360\" class=\"alignnone wp-image-777 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4293e438841f67580f70a837689c29c5-e1635386052873.jpg?resize=1024%2C425&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4293e438841f67580f70a837689c29c5-e1635386052873.jpg?resize=300%2C124&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4293e438841f67580f70a837689c29c5-e1635386052873.jpg?resize=768%2C319&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4293e438841f67580f70a837689c29c5-e1635386052873.jpg?w=1374&amp;ssl=1 1374w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u2460\u300c\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d 33\u300d\u6b04\u306f\u3001\uff14\u6b04 + \uff15\u6b04 + \uff17\u6b04 + 10\u306e\u5916\u66f8\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u2461\u300c\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d 35\u300d\u6b04\u306f\u300133\u6b04 + 34\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u300234\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\u3057\u305f\u304c\u3063\u306633\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e35\u6b04\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>\u2462\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 36\u300d\u6b04\u306f\u3001\u5225\u8868\uff11\u6b21\u8449\u306e58\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002\u8d64\u5b57\u306a\u306e\u3067\u7a0e\u984d\u306f\uff10\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2463\u300c\u6240\u5f97\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 38\u300d\u6b04\u306f\u300136\u6b04 + 37\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u300237\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\u3057\u305f\u304c\u3063\u306636\u6b04\u306e\u5024\u304c\u305d\u306e\u307e\u307e38\u6b04\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>\u2464\u300c\u5dee\u5f15\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 42\u300d\u6b04\u306f\u300138\u6b04 \u2013 39\u6b04 \u2013 40\u6b04 \u2013 41\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002100\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u300240\u6b04\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u306e\u3067\u3001\u7a7a\u6b04\u300239\u6b04\u306841\u6b04\u306f\u95a2\u4fc2\u3059\u308b\u3053\u3068\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u7a7a\u6b04\u3002<\/p>\n<p>\u2465\u300c\u4e2d\u9593\u7533\u544a\u5206\u306e\u6cd5\u4eba\u7a0e\u984d 43\u300d\u6b04\u306f\u3001\u4e2d\u9593\u7533\u544a\u3057\u305f\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u304c\u5165\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f67,800\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u2465\u300c\u5dee\u5f15\u78ba\u5b9a\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d 44\u300d\u6b04\u306f\u300142\u6b04 \u2013 43\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u306e\u3067\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>44\u6b04\u304c\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u3057\u305f\u5f53\u671f\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u3092\u8868\u793a\u3059\u308b\u6b04\u3067\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5f53\u671f\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\uff10\u3068\u3044\u3046\u3053\u3068\u304c\u78ba\u5b9a\u3057\u3066\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>(14)\u300c\u3053\u306e\u7533\u544a\u66f8\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d 45\u300d\u6b04<br \/>\n<\/strong>43\u6b04 \u2013 42\u6b04\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/603a9607d9ecbe809f4fc7fc491e81ad.jpg?resize=868%2C368&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u3000\u300c \u3053\u306e\u7533\u544a\u66f8\u306b\u3088\u308b\u9084\u4ed8\u91d1\u984d\u300d\u6b04\" width=\"868\" height=\"368\" class=\"alignnone size-large wp-image-781\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/603a9607d9ecbe809f4fc7fc491e81ad.jpg?resize=1024%2C434&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/603a9607d9ecbe809f4fc7fc491e81ad.jpg?resize=300%2C127&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/603a9607d9ecbe809f4fc7fc491e81ad.jpg?resize=768%2C325&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/603a9607d9ecbe809f4fc7fc491e81ad.jpg?w=1374&amp;ssl=1 1374w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f67,800\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5f53\u671f\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u304c\u3042\u308b\u5834\u5408\u306f\u300145\u6b04\u3092\u898b\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5f53\u671f\u306f67,800\u5186\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>(15)\u300c\u3053\u306e\u7533\u544a\u66f8\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408 46\u301c49\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\/10\/d72ecc09c2aa7a8608a3f85b07eb5218.png?resize=494%2C408&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u3000\u300c \u3053\u306e\u7533\u544a\u66f8\u304b\u3099\u4fee\u6b63\u7533\u544a\u3066\u3099\u3042\u308b\u5834\u5408\u300d\u6b04\" width=\"494\" height=\"408\" class=\"alignnone  wp-image-782\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d72ecc09c2aa7a8608a3f85b07eb5218.png?w=680&amp;ssl=1 680w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d72ecc09c2aa7a8608a3f85b07eb5218.png?resize=300%2C248&amp;ssl=1 300w\" sizes=\"(max-width: 494px) 100vw, 494px\" \/><\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002<br \/>\n\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>(16)\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 data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/becc3ef2425391210055155edc0b2430.jpg?resize=619%2C453&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff11\u306e\u66f8\u304d\u65b9\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d\" width=\"619\" height=\"453\" class=\"alignnone  wp-image-784\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/becc3ef2425391210055155edc0b2430.jpg?resize=1024%2C749&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/becc3ef2425391210055155edc0b2430.jpg?resize=300%2C220&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/becc3ef2425391210055155edc0b2430.jpg?resize=768%2C562&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/becc3ef2425391210055155edc0b2430.jpg?w=1424&amp;ssl=1 1424w\" sizes=\"(max-width: 619px) 100vw, 619px\" \/><\/p>\n<p>\u300c\u5270\u4f59\u91d1\u30fb\u5229\u76ca\u306e\u914d\u5f53\uff08\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u306e\u91d1\u984d \u300d\u6b04\u306f\u3001\u5225\u8868\uff14\u306e\u914d\u5f53\u6b04\u306e\u5024\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>(17)\u300c\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\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\/10\/babcf63ff833c866f37b70cbaaf31f65.png?resize=391%2C322&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\u6b04\" width=\"391\" height=\"322\" class=\"alignnone  wp-image-787\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/babcf63ff833c866f37b70cbaaf31f65.png?w=690&amp;ssl=1 690w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/babcf63ff833c866f37b70cbaaf31f65.png?resize=300%2C247&amp;ssl=1 300w\" sizes=\"(max-width: 391px) 100vw, 391px\" \/><\/p>\n<p>\u6c7a\u7b97\u78ba\u5b9a\u306e\u65e5\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<br \/>\n\u4f8b\u3048\u3070\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001<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>(18)\u300c\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u7b49\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\/10\/078f0fce9eb4476ac244cea05a9e0dc8.png?resize=475%2C229&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u5225\u8868\uff11\u66f8\u304d\u65b9 \u3000\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u7b49\" width=\"475\" height=\"229\" class=\"alignnone  wp-image-788\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/078f0fce9eb4476ac244cea05a9e0dc8.png?w=680&amp;ssl=1 680w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/078f0fce9eb4476ac244cea05a9e0dc8.png?resize=300%2C145&amp;ssl=1 300w\" sizes=\"(max-width: 475px) 100vw, 475px\" \/><\/p>\n<p>\u5225\u8868\uff11\u3067\u8a08\u7b97\u3057\u305f\u7d50\u679c\u9084\u4ed8\u3068\u306a\u308b\u5834\u5408\u3001\u3064\u307e\u308a28\u6b04\u306b\u5024\u304c\u5165\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u6b04\u306b\u9084\u4ed8\u91d1\u3092\u5165\u91d1\u3057\u3066\u6b32\u3057\u3044\u91d1\u878d\u6a5f\u95a2\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\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\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<\/p>\n<p><strong>(19)\u300c\u7a0e\u7406\u58eb\u7f72\u540d\u300d\u6b04<\/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><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\" width=\"577\" height=\"260\" class=\"alignnone  wp-image-499\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?w=630&amp;ssl=1 630w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/744dbf308b4bccc9f9334be2e71cfa57.png?resize=300%2C135&amp;ssl=1 300w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/><\/p>\n<p>\u4ee5\u4e0a\u3067\u5225\u8868\uff11\u306f\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p>\u5225\u8868\uff11\u306e\u898b\u65b9\u3084\u3088\u308a\u8a73\u3057\u304f\u66f8\u304d\u65b9\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"0vCcUgiSHa\"><p><a href=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules1\">\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<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\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&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/how-to-write-schedules1\/embed#?secret=rdvPATBWHP#?secret=0vCcUgiSHa\" data-secret=\"0vCcUgiSHa\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff11\u3068\u5225\u8868\uff11\u6b21\u8449<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/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 \u5225\u8868\uff11 \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u5225\u8868\uff11\u304c\u5b8c\u6210\u3057\u305f\u3089\u3001\u6b21\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u304b\u3089\u4e00\u65e6\u96e2\u308c\u3066\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>2-3-8\u3000\u7b2c\uff16\u53f7\u69d8\u5f0f\u3068\u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b<\/h4>\n<p>\u4eca\u56de\u306e\u8a18\u4e8b\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306a\u306e\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u4f8b\u3067\u4f5c\u6210\u3057\u305f\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u304a\u793a\u3057\u3059\u308b\u306b\u3068\u3069\u3081\u307e\u3059\u3002<br \/>\n\u307e\u305a\u306f\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3059\u308b\u7b2c\uff16\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b\u304b\u3089\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-3-8-1\u3000\u7b2c\uff16\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1fa6c7fbb2e0d0596a3dd8fe3e6df4a1.jpg?resize=868%2C1328&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u7b2c\uff16\u53f7\u69d8\u5f0f\u3000\u8a18\u8f09\u4f8b\u3000\u9084\u4ed8\" width=\"868\" height=\"1328\" class=\"alignnone  wp-image-789\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1fa6c7fbb2e0d0596a3dd8fe3e6df4a1.jpg?w=1255&amp;ssl=1 1255w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1fa6c7fbb2e0d0596a3dd8fe3e6df4a1.jpg?resize=196%2C300&amp;ssl=1 196w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1fa6c7fbb2e0d0596a3dd8fe3e6df4a1.jpg?resize=669%2C1024&amp;ssl=1 669w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1fa6c7fbb2e0d0596a3dd8fe3e6df4a1.jpg?resize=768%2C1175&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1fa6c7fbb2e0d0596a3dd8fe3e6df4a1.jpg?resize=1004%2C1536&amp;ssl=1 1004w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u5747\u7b49\u5272\u7387\u3092\u6a19\u6e96\u7a0e\u7387\u306e20,000\u5186\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b2c\uff16\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u9053\u5e9c\u770c\u6c11\u7a0e\u304c(15)\u6b04-11,600\u5186\u3068(20)\u6b0410,000\uff08\u5747\u7b49\u5272\u5206\uff09\u3001\u4e8b\u696d\u7a0e\u304c(51)\u6b04-193,500\u5186\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c(61)\u6b04-71,600\u5186\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 120px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 50%; height: 24px;\">\u7a0e\u76ee<\/th>\n<th style=\"width: 50%; height: 24px;\">\u78ba\u5b9a\u7d0d\u4ed8\u7a0e\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u9053\u5e9c\u770c\u6c11\u7a0e\uff08\u6cd5\u4eba\u7a0e\u5272\uff09<\/td>\n<td style=\"width: 50%; height: 24px; text-align: right;\">\u25b311,600<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u9053\u5e9c\u770c\u6c11\u7a0e\uff08\u5747\u7b49\u5272\uff09<\/td>\n<td style=\"width: 50%; height: 24px; text-align: right;\">10,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\u4e8b\u696d\u7a0e+\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 50%; height: 24px; text-align: right;\">\u25b3265,100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u767b\u9332\u3057\u307e\u3059\u3002\u9084\u4ed8\u91d1\u306f\u5f53\u671f\u306e\u6c7a\u7b97\u306b\u306f\u53cd\u6620\u305b\u305a\u3001\u6b21\u306e\u6c7a\u7b97\u671f\u306b\u96d1\u53ce\u5165\u3068\u3057\u3066254,500(10,000 &#8211; 11,600 &#8211; 265,100)\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 23.6295%; height: 24px; text-align: center;\">\u65e5\u4ed8<\/th>\n<th style=\"width: 23.4419%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 16.7459%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 14.055%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 23.6295%; height: 24px; text-align: center;\">\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5<\/td>\n<td style=\"width: 23.4419%; height: 24px; text-align: center;\">\u672a\u53ce\u9084\u4ed8\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 16.7459%; height: 24px; text-align: center;\">254,500<\/td>\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">\u96d1\u53ce\u5165<\/td>\n<td style=\"width: 14.055%; height: 24px; text-align: center;\">254,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d9a\u3044\u3066\u5e02\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>2-2-8-2\u3000\u7b2c20\u53f7\u69d8\u5f0f\u306e\u8a18\u8f09\u4f8b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f0e1dbf11a3da6524eb2826951a6d27.jpg?resize=868%2C1284&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8\u3000\u7b2c20\u53f7\u69d8\u5f0f\u3000\u8a18\u8f09\u4f8b\u3000\u9084\u4ed8\" width=\"868\" height=\"1284\" class=\"alignnone  wp-image-790\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f0e1dbf11a3da6524eb2826951a6d27.jpg?w=1298&amp;ssl=1 1298w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f0e1dbf11a3da6524eb2826951a6d27.jpg?resize=203%2C300&amp;ssl=1 203w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f0e1dbf11a3da6524eb2826951a6d27.jpg?resize=692%2C1024&amp;ssl=1 692w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f0e1dbf11a3da6524eb2826951a6d27.jpg?resize=768%2C1136&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/7f0e1dbf11a3da6524eb2826951a6d27.jpg?resize=1038%2C1536&amp;ssl=1 1038w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><br \/>\n\u3053\u306e\u4f8b\u3067\u306f\u5747\u7b49\u5272\u7387\u3092\u6a19\u6e96\u7a0e\u7387\u306e50,000\u5186\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b2c20\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5e02\u753a\u6751\u6c11\u7a0e\u304c(14)+(18) = -14,500\u5186\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002\u5dee\u5f1514,500\u5186\u306e\u9084\u4ed8\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u767b\u9332\u3057\u307e\u3059\u3002\u9084\u4ed8\u91d1\u306f\u5f53\u671f\u306e\u6c7a\u7b97\u306b\u306f\u53cd\u6620\u305b\u305a\u3001\u6b21\u306e\u6c7a\u7b97\u671f\u306b\u96d1\u53ce\u5165\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 22.1277%; height: 24px; text-align: center;\">\u65e5\u4ed8<\/th>\n<th style=\"width: 24.9436%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 13.9926%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25.9448%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 12.9913%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.1277%; height: 24px; text-align: center;\">2024\/3\/31\uff08\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u65e5\uff09<\/td>\n<td style=\"width: 24.9436%; height: 24px; text-align: center;\">\u672a\u53ce\u9084\u4ed8\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 13.9926%; height: 24px; text-align: center;\">14,500<\/td>\n<td style=\"width: 25.9448%; height: 24px; text-align: center;\">\u96d1\u53ce\u5165<\/td>\n<td style=\"width: 12.9913%; height: 24px; text-align: center;\">14,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u6771\u4eac23\u533a\u304c\u7d0d\u7a0e\u5730\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\uff16\u53f7\u69d8\u5f0f\u3067\u307e\u3068\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u300120\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>2-3-\uff19\u3000\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\uff08\u305d\u306e\uff12\uff09<\/h4>\n<p>\u5225\u8868\uff11\u3001\u7b2c\uff16\u53f7\u69d8\u5f0f\u3068\u7b2c20\u53f7\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u3001\u6b21\u306e\u60c5\u5831\u304c\u308f\u304b\u308b\u3068\u5225\u8868\uff15(2)\u3092\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%; height: 96px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"height: 24px;\">\u7a0e\u91d1\u7a2e\u985e<\/th>\n<th style=\"height: 24px;\">\u7a0e\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u6cd5\u4eba\u7a0e+\u5730\u65b9\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u25b3725,800<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u25b31,600\uff0810,000 &#8211; 11,600\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u25b314,500 (25,000 &#8211; 39,500\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u4e8b\u696d\u7a0e\uff0b\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u25b3265,100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u5225\u8868\uff15(2)\u306b\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h5>\u5f53\u671f\u5206\u306e\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u66f8\u304d\u65b9<\/h5>\n<p><strong>(1)\u5f53\u671f\u767a\u751f\u7a0e\u984d\u3092\u8a18\u5165\u3059\u308b<br \/>\n<\/strong>\u2776 \u300c\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u306e\uff14\u306e\u2461\u306b\u5225\u8868\uff11\u3067\u6c42\u3081\u305f\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u9084\u4ed8\u306e\u5834\u5408\u306f\u3001\u25b3\u3092\u3064\u3051\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u2777 \u300c\u9053\u5e9c\u770c\u6c11\u7a0e\u300d\u306e\uff19\u306e\u2461\u306b\u7b2c\uff16\u53f7\u69d8\u5f0f\u3067\u6c42\u3081\u305f\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u9084\u4ed8\u306e\u5834\u5408\u306f\u3001\u25b3\u3092\u3064\u3051\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u2778 \u300c\u5e02\u753a\u6751\u6c11\u7a0e\u300d\u306e14\u306e\u2461\u306b\u7b2c20\u53f7\u69d8\u5f0f\u3067\u6c42\u3081\u305f\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u9084\u4ed8\u306e\u5834\u5408\u306f\u3001\u25b3\u3092\u3064\u3051\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/68ed6e81b73b67eb0d53bda5a5e7c585.jpg?resize=868%2C766&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u66f8\u304d\u65b9 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9 \u5f53\u671f\u5206\u306e\u5730\u65b9\u7a0e\" width=\"868\" height=\"766\" class=\"alignnone wp-image-907 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/68ed6e81b73b67eb0d53bda5a5e7c585.jpg?resize=1024%2C904&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/68ed6e81b73b67eb0d53bda5a5e7c585.jpg?resize=300%2C265&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/68ed6e81b73b67eb0d53bda5a5e7c585.jpg?resize=768%2C678&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/68ed6e81b73b67eb0d53bda5a5e7c585.jpg?w=1470&amp;ssl=1 1470w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><strong><\/strong><\/p>\n<div class=\"attention a-1\">\n<p>\u306a\u304a\u3001\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u52e2\u306f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u6c7a\u307e\u308a\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u671f\u306e\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3053\u306e\u5e74\u5ea6\u306e\u5225\u8868\uff15(2)\u306b\u306f\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002\u5225\u8868\uff15(2)\u306b\u3082\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3060\u3051\u300c\u5f53\u671f\u5206\u300d\u306e\u884c\u304c\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u6b21\u306e\u5e74\u5ea6\u306e\u5225\u8868\uff15(2)\u306e17\u306e\u884c\u306e\u300c\u5f53\u671f\u767a\u751f\u7a0e\u984d\u2461\u300d\u5217\u306b\u8a18\u8f09\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\/10\/1ff6f777b09ac909ec49807ab6e93401.png?resize=868%2C300&#038;ssl=1\" alt=\"\u7fcc\u671f\u306e\u4e8b\u696d\u7a0e\u306e\u66f8\u304d\u65b9\u5225\u8868\uff15(2)\u9084\u4ed8\u306e\u30b1\u30fc\u30b9\" width=\"868\" height=\"300\" class=\"alignnone size-large wp-image-796\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1ff6f777b09ac909ec49807ab6e93401.png?resize=1024%2C354&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1ff6f777b09ac909ec49807ab6e93401.png?resize=300%2C104&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1ff6f777b09ac909ec49807ab6e93401.png?resize=768%2C265&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1ff6f777b09ac909ec49807ab6e93401.png?w=1482&amp;ssl=1 1482w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<\/div>\n<p><strong>(2)\u300c\u671f\u672b\u73fe\u5728\u672a\u7d0d\u7a0e\u984d\u2465\u300d\u6b04\u3092\u8a08\u7b97\u3059\u308b<br \/>\n<\/strong>\uff11\u301c29\u884c\u306b\u3064\u3044\u3066[ \u2460 + \u2461 &#8211; \u2462 &#8211; \u2463 &#8211; \u2464 ]\u3053\u306e\u8a08\u7b97\u3092\u884c\u3046\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4449ee9688dfaa31cdfe871d007e6bec.jpg?resize=798%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\u4ed5\u4e0a\u3051\u3099 \u2465\u6b04\u3000\" width=\"798\" height=\"1024\" class=\"alignnone wp-image-909 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4449ee9688dfaa31cdfe871d007e6bec.jpg?resize=798%2C1024&amp;ssl=1 798w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4449ee9688dfaa31cdfe871d007e6bec.jpg?resize=234%2C300&amp;ssl=1 234w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4449ee9688dfaa31cdfe871d007e6bec.jpg?resize=768%2C985&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4449ee9688dfaa31cdfe871d007e6bec.jpg?resize=1197%2C1536&amp;ssl=1 1197w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/4449ee9688dfaa31cdfe871d007e6bec.jpg?w=1428&amp;ssl=1 1428w\" sizes=\"(max-width: 798px) 100vw, 798px\" \/><\/p>\n<p><strong>(3)\uff15\u300110\u300115\u300119\u6b04\u3092\u8a08\u7b97\u3059\u308b<br \/>\n<\/strong>\u5404\u7a0e\u76ee\u306e\u2460\u304b\u3089\u2464\u306e\u5217\u306e\u7e26\u306e\u5408\u8a08\u3092\u8a08\u7b97\u3057\u30015\u300110\u300115\u300119\u884c\u306e\u300c\u8a08\u300d\u884c\u306b\u8a18\u8f09\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\/10\/9a6147efbcee025de812eabe3948d338.jpg?resize=868%2C787&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff15(2)\u5404\u7a0e\u76ee\u7e26\u8a08\" width=\"868\" height=\"787\" class=\"alignnone size-large wp-image-910\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a6147efbcee025de812eabe3948d338.jpg?resize=1024%2C929&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a6147efbcee025de812eabe3948d338.jpg?resize=300%2C272&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a6147efbcee025de812eabe3948d338.jpg?resize=768%2C697&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/9a6147efbcee025de812eabe3948d338.jpg?w=1426&amp;ssl=1 1426w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<h5>\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u300d\u6b04\u3092\u4ed5\u4e0a\u3052\u308b<\/h5>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/46b29a1aa5de81ad8cb6e25dca6e6289.png?resize=868%2C233&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff15(2)\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\u4ed5\u4e0a\u3051\u3099\" width=\"868\" height=\"233\" class=\"alignnone size-large wp-image-798\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/46b29a1aa5de81ad8cb6e25dca6e6289.png?resize=1024%2C275&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/46b29a1aa5de81ad8cb6e25dca6e6289.png?resize=300%2C81&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/46b29a1aa5de81ad8cb6e25dca6e6289.png?resize=768%2C206&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/46b29a1aa5de81ad8cb6e25dca6e6289.png?w=1438&amp;ssl=1 1438w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>40\u6b04\u306f\u300134\u6b04\u304b\u308939\u6b04\u3092\u5408\u8a08\u3057\u305f\u5024\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u4f8b\u306e\u5834\u5408\u306f\u3001,1613,500+530,100=2,143,600\u3068\u306a\u308a\u30012,143,600\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u5f53\u671f\u306f\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u306731\u6b04\u306f\u7a7a\u6b04\u306b\u306a\u308a\u300133\u6b04\u3082\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n41\u6b04\u306f\u3001[ 30 \uff0b 33 \u30fc 40 ]\u3068\u8a08\u7b97\u3057\u305f\u5024\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f\u30012,143,600 + 0 &#8211; 2,143,600 = 0\u3068\u306a\u308a\u300141\u6b04\u306f\uff10\u307e\u305f\u306f\u7a7a\u6b04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff15(2)\u304c\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p><strong><span><span class=\"f-marker-y\">\u5225\u8868\uff15(2) \u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b6cf04a43582fd4e031a786525543d00.jpg?resize=868%2C1298&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff15(2)\u8a18\u8f09\u4f8b\u3000\" width=\"868\" height=\"1298\" class=\"alignnone wp-image-908 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b6cf04a43582fd4e031a786525543d00.jpg?w=1284&amp;ssl=1 1284w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b6cf04a43582fd4e031a786525543d00.jpg?resize=201%2C300&amp;ssl=1 201w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b6cf04a43582fd4e031a786525543d00.jpg?resize=685%2C1024&amp;ssl=1 685w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b6cf04a43582fd4e031a786525543d00.jpg?resize=768%2C1148&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/b6cf04a43582fd4e031a786525543d00.jpg?resize=1027%2C1536&amp;ssl=1 1027w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff15(2)\u306e\u3055\u3089\u306b\u8a73\u3057\u3044\u66f8\u304d\u65b9\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"L7f5TxAAxH\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\">\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-to-schedule5-2\/embed#?secret=tUPA9dTlrm#?secret=L7f5TxAAxH\" data-secret=\"L7f5TxAAxH\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(2)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-08.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 \u5225\u8868\uff15(2) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff15(1)\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/p>\n<h4><span id=\"2-1-131\">2-3-10\u3000\u5225\u8868\uff15(1)\u3092\u66f8\u304f\uff08\u305d\u306e\uff12\uff09<\/span><\/h4>\n<p>\u305d\u308c\u3067\u306f\u5225\u8868\uff15(1)\u3092\u4ed5\u4e0a\u3052\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u2776 \u672a\u53ce\u9084\u4ed8\u6cd5\u4eba\u7a0e\u7b49\u3092\u8a18\u8f09\u3059\u308b<br \/>\n<\/strong>\u5f53\u671f\u306e\u9084\u4ed8\u306e\u72b6\u6cc1\u306f\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%; height: 96px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"height: 24px;\">\u7a0e\u91d1\u7a2e\u985e<\/th>\n<th style=\"height: 24px;\">\u7a0e\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u6cd5\u4eba\u7a0e+\u5730\u65b9\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u25b3725,800<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u25b31,600\uff0810,000 &#8211; 11,600\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u25b314,500 (25,000 &#8211; 39,500\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u4e8b\u696d\u7a0e\uff0b\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u25b3265,100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u9084\u4ed8\u3068\u306a\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u5225\u8868\uff15(1)\u306e3\u884c\u76ee\u4ee5\u964d\u3067\u7a7a\u3044\u3066\u3044\u308b\u884c\u306e\u4e00\u756a\u4e0a\u304b\u3089\u300c\u533a\u5206\u300d\u6b04\u306b\u672a\u53ce\u9084\u4ed8\u25ef\u25ef\u7a0e\u3068\u9084\u4ed8\u306b\u306a\u308b\u7a0e\u76ee\u3092\u8a18\u8f09\u3057\u3001\u2462\u306b\u9084\u4ed8\u3068\u306a\u308b\u91d1\u984d\u3092\u8a18\u8f09\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\/10\/867163e58b539ad486b238b45447d879.jpg?resize=868%2C370&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff15(1)\u672a\u53ce\u9084\u4ed8\u6cd5\u4eba\u7a0e\u7b49\u3092\u8a08\u4e0a\u3000\" width=\"868\" height=\"370\" class=\"alignnone size-large wp-image-914\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/867163e58b539ad486b238b45447d879.jpg?resize=1024%2C436&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/867163e58b539ad486b238b45447d879.jpg?resize=300%2C128&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/867163e58b539ad486b238b45447d879.jpg?resize=768%2C327&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/867163e58b539ad486b238b45447d879.jpg?w=1368&amp;ssl=1 1368w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u3053\u306e\u3068\u304d<span class=\"f-marker-p\">\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u8a18\u8f09\u3057\u306a\u3044<\/span>\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u2777\u300c\u7e70\u8d8a\u640d\u76ca\u91d1 26\u300d\u884c<br \/>\n<\/strong><span>26\u306e\u2462\u3068\u2463\u306b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306e\u300c\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u5024\u3092\u305d\u308c\u305e\u308c\u8ee2\u8a18\u3057\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\/10\/3740d2218002c798c1586809cb4cc395.jpg?resize=623%2C543&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u9084\u4ed8 \u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u7e70\u8d8a\u640d\u76ca\u91d1\" width=\"623\" height=\"543\" class=\"alignnone wp-image-916 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3740d2218002c798c1586809cb4cc395.jpg?resize=1024%2C892&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3740d2218002c798c1586809cb4cc395.jpg?resize=300%2C261&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3740d2218002c798c1586809cb4cc395.jpg?resize=768%2C669&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/3740d2218002c798c1586809cb4cc395.jpg?w=1272&amp;ssl=1 1272w\" sizes=\"(max-width: 623px) 100vw, 623px\" \/><\/p>\n<p><strong>\u2777 \u300c\u7d0d\u7a0e\u5145\u5f53\u91d1 27\u300d\u884c<br \/>\n<\/strong>\u300c\u7d0d\u7a0e\u5145\u5f53\u91d1 27\u300d\u306e\u884c\u306e\u300c\u5897\u2462\u300d\u5217\u3068\u300c\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u2463\u300d\u5217\u306e\u5024\u306f\u5225\u8868\uff15(2)\u306e\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u306e\u3068\u3053\u308d\u304b\u3089\u6b21\u306e\u3088\u3046\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u9084\u4ed8\u306e\u5834\u5408\u306f\u3001\u7e70\u308a\u5165\u308c\u308b\u7d0d\u7a0e\u5145\u5f53\u91d1\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u901a\u5e3831\u6b04\u306841\u6b04\u304c\u7a7a\u6b04\u306b\u306a\u308b\u305f\u3081\u300127\u306e\u2462\u3068\u2463\u3082\u7a7a\u6b04\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\/10\/ac5d7f8fa97c6050cd9ec5af4fde89b6.jpg?resize=868%2C754&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u7d0d\u7a0e\u5145\u5f53\u91d1\u4ed5\u4e0a\u3051\u3099\" width=\"868\" height=\"754\" class=\"alignnone size-large wp-image-917\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ac5d7f8fa97c6050cd9ec5af4fde89b6.jpg?resize=1024%2C890&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ac5d7f8fa97c6050cd9ec5af4fde89b6.jpg?resize=300%2C261&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ac5d7f8fa97c6050cd9ec5af4fde89b6.jpg?resize=768%2C667&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ac5d7f8fa97c6050cd9ec5af4fde89b6.jpg?w=1406&amp;ssl=1 1406w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u2777 \u300c\u672a\u7d0d\u6cd5\u4eba\u7a0e\u53ca\u3073\u672a\u7d0d\u5730\u65b9\u6cd5\u4eba\u7a0e 28\u300d\u6b04\u300c\u672a\u7d0d\u9053\u5e9c\u770c\u6c11\u7a0e 29\u300d\u6b04\u300c\u672a\u7d0d\u5e02\u753a\u6751\u6c11\u7a0e 30\u300d\u6b04<br \/>\n<\/strong>28\u300129\u300130\u884c\u306e\u2462\u5217\u306e\u5024\u306f\u5f53\u671f\u767a\u751f\u3057\u305f\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u9084\u4ed8\u306e\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u984d\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7a7a\u6b04\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\/10\/c7de749216c563946c9450b08a61fb92.jpg?resize=868%2C453&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u5730\u65b9\u7a0e\u5f53\u671f\u78ba\u5b9a\u5206\" width=\"868\" height=\"453\" class=\"alignnone size-large wp-image-918\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7de749216c563946c9450b08a61fb92.jpg?resize=1024%2C534&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7de749216c563946c9450b08a61fb92.jpg?resize=300%2C156&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7de749216c563946c9450b08a61fb92.jpg?resize=768%2C401&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c7de749216c563946c9450b08a61fb92.jpg?w=1342&amp;ssl=1 1342w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u306a\u304a\u3001\u4e8b\u696d\u7a0e\u306e\u5f53\u671f\u5206\u306f\u8ee2\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u2779 \u300c\u5dee\u5f15\u5408\u8a08\u984d 31\u300d\u884c<\/strong><\/p>\n<p>\u300c\u5dee\u5f15\u5408\u8a08\u984d 31\u300d\u306e\u884c\u306f\u3001\u305d\u308c\u305e\u308c\u7e26\u306e\u5217\u306e1\u301c31\u306e\u5024\u3092\u5408\u8a08\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u25b3\u306f\u5dee\u3057\u5f15\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\/10\/d10413acfb7b8faeae4fa65ea45febad.jpg?resize=868%2C598&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u3000\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 31\u7e26\u8a08\" width=\"868\" height=\"598\" class=\"alignnone size-large wp-image-919\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d10413acfb7b8faeae4fa65ea45febad.jpg?resize=1024%2C705&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d10413acfb7b8faeae4fa65ea45febad.jpg?resize=300%2C206&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d10413acfb7b8faeae4fa65ea45febad.jpg?resize=768%2C528&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d10413acfb7b8faeae4fa65ea45febad.jpg?w=1340&amp;ssl=1 1340w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u306e\u4f8b\u3067\u4f8b\u3048\u3070\u2462\u5217\u3092\u8a08\u7b97\u3059\u308b\u3068\u30011,600 + 14,500 &#8211; 725,800 + 4,222,300 &#8211; 725,800 -21,600 &#8211; 64,500 = 4,152,300\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2779 \u300c\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d \u2463\u300d\u5217<br \/>\n<\/strong>\u300c\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d \u2463\u300d\u5217\u306f\u3001\u540c\u3058\u884c\u3067[ \u2460 \u30fc \u2461 \uff0b \u2462] \u3067\u8a08\u7b97\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\/10\/1c378a0c94d4745ca719652cf7a67c39.jpg?resize=868%2C847&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000 \u9084\u4ed8 \u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9 \u2463\u5217\" width=\"868\" height=\"847\" class=\"alignnone wp-image-922 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c378a0c94d4745ca719652cf7a67c39.jpg?resize=1024%2C999&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c378a0c94d4745ca719652cf7a67c39.jpg?resize=300%2C293&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c378a0c94d4745ca719652cf7a67c39.jpg?resize=768%2C749&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/1c378a0c94d4745ca719652cf7a67c39.jpg?w=1328&amp;ssl=1 1328w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><br \/>\n<strong><\/strong><\/p>\n<p>\u4f8b\u3048\u307029\u884c\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001-33,100 &#8211; \u300c-54,700\u300d + \u300c-21,600\u300d = 0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5225\u8868\uff15(1)\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002\u5b8c\u6210\u5f62\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span><span class=\"f-marker-y\">\u5225\u8868\uff15(1) \u5b8c\u6210\u5f62\u306e\u8a18\u8f09\u4f8b<\/span><\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2a55149c5dc122756ebed81b15d7de84.jpg?resize=868%2C1378&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u65b9\u9084\u4ed8 \u5225\u8868\uff15(1)\u306e\u8a18\u8f09\u4f8b\u3000\" width=\"868\" height=\"1378\" class=\"alignnone wp-image-921 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2a55149c5dc122756ebed81b15d7de84.jpg?w=1209&amp;ssl=1 1209w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2a55149c5dc122756ebed81b15d7de84.jpg?resize=189%2C300&amp;ssl=1 189w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2a55149c5dc122756ebed81b15d7de84.jpg?resize=645%2C1024&amp;ssl=1 645w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2a55149c5dc122756ebed81b15d7de84.jpg?resize=768%2C1220&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/2a55149c5dc122756ebed81b15d7de84.jpg?resize=967%2C1536&amp;ssl=1 967w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5225\u8868\uff15(1)\u306e\u3088\u308a\u8a73\u3057\u3044\u8a18\u8f09\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"hQluceSdn0\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\">\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3092\u521d\u5fc3\u8005\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56fd\u7a0eOB\u7a0e\u7406\u58eb\u304c\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule5-1\/embed#?secret=qoAutR6Dv8#?secret=hQluceSdn0\" data-secret=\"hQluceSdn0\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><span>\u5225\u8868\uff15(1)<\/span><span>\u306e\u672c\u5bb6\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2021\/pdf\/02-06.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 \u5225\u88685(1) \u56fd\u7a0e\u5e81<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u3044\u3088\u3044\u3088\u6700\u5f8c\u306e\u5225\u8868\u3067\u3059\u3002\u5225\u8868\uff14\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/p>\n<h4><span id=\"2-1-14\">2-3-11\u3000\u5225\u8868\uff14\u3092\u66f8\u304f\uff08\u305d\u306e\uff12\uff09<\/span><\/h4>\n<p>\u5225\u8868\uff14\u3092\u4ed5\u4e0a\u3052\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u5b9f\u306f\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u7b49\u304c\u984d\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5225\u8868\uff14\u3092\u6700\u5f8c\u306b\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u5225\u8868\uff14\u3092\u66f8\u304f\uff08\u305d\u306e\uff11\uff09\u3067\u5b8c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u6700\u5f8c\u306b\u5225\u8868\uff14\u306e\u5b8c\u6210\u5f62\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\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\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=868%2C1307&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8 \u5225\u8868\uff14\u306e\u8a18\u8f09\u4f8b\u3000\" width=\"868\" height=\"1307\" class=\"alignnone  wp-image-873\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?w=1275&amp;ssl=1 1275w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=199%2C300&amp;ssl=1 199w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=680%2C1024&amp;ssl=1 680w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=768%2C1157&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c0182666de3c151f4c8eb7669e3bbf53.jpg?resize=1020%2C1536&amp;ssl=1 1020w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u308c\u3067\u4e2d\u9593\u7533\u544a\u5206\u304c\u9084\u4ed8\u3068\u306a\u308b\u7533\u544a\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u3053\u3067\u7d42\u308f\u308a\u3068\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u5b9f\u306f\u7fcc\u671f\u306e\u51e6\u7406\u304c\u5c11\u3057\u4ed6\u306e\u7533\u544a\u3068\u7570\u306a\u308b\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u90e8\u5206\u306e\u89e3\u8aac\u3092\u7d9a\u3051\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h4>2-3-12 \u7fcc\u671f\u306e\u51e6\u7406\u3092\u78ba\u8a8d\u3059\u308b<\/h4>\n<p>\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u6c7a\u7b97\u671f\u306e\u6b21\u306e\u6c7a\u7b97\u671f\u306e\u5225\u8868\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u6c7a\u7b97\u671f\u304c\u4ee4\u548c\uff17\u5e74\uff13\u6708\u6c7a\u7b97\u3060\u3063\u305f\u306e\u3067\u3001\u3053\u308c\u304b\u3089\u89e3\u8aac\u3059\u308b\u6c7a\u7b97\u671f\u306f\u4ee4\u548c\uff18\u5e74\uff13\u6708\u6c7a\u7b97\u671f\u3092\u4f8b\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u9084\u4ed8\u7533\u544a\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u6b21\u306e\u5e74\u5ea6\u306e\u5225\u8868\uff14\u3001\u5225\u8868\uff15(1)\u3068\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u65b9\u6cd5\u3068\u5c11\u3057\u9055\u3063\u305f\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u90e8\u5206\u306e\u307f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u305d\u308c\u4ee5\u5916\u306e\u51e6\u7406\u306f\u30b1\u30fc\u30b9\uff11\u301c\uff13\u3092\u307f\u308c\u3070\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\n<h5>\u7fcc\u671f\u306e\u5225\u8868\uff15(1)\u306e\u51e6\u7406<\/h5>\n<p>\u307e\u305a\u306f\u5225\u8868\uff15(1)\u304b\u3089\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u2776 \u672a\u53ce\u9084\u4ed8\u6cd5\u4eba\u7a0e\u3001\u672a\u53ce\u9084\u4ed8\u9053\u5e9c\u770c\u6c11\u7a0e\u3084\u672a\u53ce\u9084\u4ed8\u5e02\u753a\u6751\u6c11\u7a0e\u304c\u5225\u8868\uff15(1)\u306e\u2463\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u7fcc\u671f\u306e\u2460\u306b\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\/10\/ef10a4be8e40013b4df7ef9819d03f20.jpg?resize=868%2C236&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u304b\u3099\u3042\u3063\u305f\u7fcc\u671f\u306e\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\" width=\"868\" height=\"236\" class=\"alignnone size-large wp-image-926\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ef10a4be8e40013b4df7ef9819d03f20.jpg?resize=1024%2C278&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ef10a4be8e40013b4df7ef9819d03f20.jpg?resize=300%2C82&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ef10a4be8e40013b4df7ef9819d03f20.jpg?resize=768%2C209&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ef10a4be8e40013b4df7ef9819d03f20.jpg?resize=1536%2C418&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ef10a4be8e40013b4df7ef9819d03f20.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/ef10a4be8e40013b4df7ef9819d03f20.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u2777 \u2460\u306b\u8a18\u8f09\u3057\u305f\u91d1\u984d\u3092\u3092\u306e\u307e\u307e\u2461\u306b\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\/10\/346cb1b3b303d5eca80b0b92b254e387.png?resize=573%2C432&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u304b\u3099\u3042\u3063\u305f\u7fcc\u671f\u306e\u5225\u8868\uff15(1)\u306e\u66f8\u304d\u65b9\u3000\u305d\u306e\u307e\u307e\u6e1b\" width=\"573\" height=\"432\" class=\"alignnone wp-image-927 \" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/346cb1b3b303d5eca80b0b92b254e387.png?w=822&amp;ssl=1 822w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/346cb1b3b303d5eca80b0b92b254e387.png?resize=300%2C226&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/346cb1b3b303d5eca80b0b92b254e387.png?resize=768%2C579&amp;ssl=1 768w\" sizes=\"(max-width: 573px) 100vw, 573px\" \/><\/p>\n<h5>\u7fcc\u671f\u306e\u5225\u8868\uff15(2)\u306e\u51e6\u7406<\/h5>\n<p>\u7d9a\u3044\u3066\u5225\u8868\uff15(2)\u306e\u7fcc\u671f\u306e\u51e6\u7406\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u5f53\u671f\u306e\u5225\u8868\uff15(2)\u306b\u8a18\u8f09\u3057\u305f\u5f53\u671f\u5206\u306e\u6cd5\u4eba\u7a0e\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u2465\u306e\u5024\u3092\u7fcc\u671f\u306e\u2460\u306b\u8ee2\u8a18\u3057\u3001\u4e8b\u696d\u7a0e\u306f\u2461\u306b\u8ee2\u8a18\u3057\u305f\u3089\u3001\u305d\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u300c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8 \u2464\u300d\u5217\u306b\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\/10\/d896730391862a2501bc945dc4250920.jpg?resize=868%2C781&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u304b\u3099\u3042\u3063\u305f\u7fcc\u671f\u306e\u5225\u8868\uff15(2)\u306e\u66f8\u304d\u65b9\" width=\"868\" height=\"781\" class=\"alignnone wp-image-932 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d896730391862a2501bc945dc4250920.jpg?resize=1024%2C921&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d896730391862a2501bc945dc4250920.jpg?resize=300%2C270&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d896730391862a2501bc945dc4250920.jpg?resize=768%2C691&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/d896730391862a2501bc945dc4250920.jpg?w=1096&amp;ssl=1 1096w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u9084\u4ed8\u3055\u308c\u308b\u91d1\u984d\u306f\u7fcc\u671f\u306e\u7533\u544a\u3057\u305f\u65e5\u306b\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3059\u308b\u3068\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<br \/>\n\u672a\u53ce\u9084\u4ed8\u6cd5\u4eba\u7a0e 725,800 \/ \u96d1\u53ce\u5165 725,800<br \/>\n\u3053\u308c\u306f\u640d\u91d1\u7d4c\u7406\u306e\u30de\u30a4\u30ca\u30b9\u306e\u51e6\u7406\u306a\u306e\u3067\u300c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308b\u7d0d\u4ed8\u300d\u6b04\u306b\u30de\u30a4\u30ca\u30b9\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h5>\u7fcc\u671f\u306e\u5225\u8868\uff14\u306e\u51e6\u7406<\/h5>\n<p>\u5225\u8868\uff14\u306e\u7fcc\u671f\u306e\u51e6\u7406\u3067\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff15(2)\u306e\uff15\u306e\u2464\u300110\u306e\u2464\u300115\u306e\u2464\u3092\u5408\u7b97\u3057\u3066\u30d7\u30e9\u30b9\u306b\u3057\u305f\u5024\u3092\u6b21\u306e\u56f3\u306e\u3088\u3046\u306b\u5225\u8868\uff14\u306e18\u306e\u2460\u2461\u306b\u8a18\u8f09\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\/10\/037694b59084146eccf27302bcc85372.jpg?resize=849%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u9084\u4ed8\u304b\u3099\u3042\u3063\u305f\u7fcc\u671f\u306e\u5225\u8868\uff14\u306e\u66f8\u304d\u65b9\" width=\"849\" height=\"1024\" class=\"alignnone wp-image-934 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/037694b59084146eccf27302bcc85372.jpg?resize=849%2C1024&amp;ssl=1 849w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/037694b59084146eccf27302bcc85372.jpg?resize=249%2C300&amp;ssl=1 249w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/037694b59084146eccf27302bcc85372.jpg?resize=768%2C927&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/037694b59084146eccf27302bcc85372.jpg?resize=1273%2C1536&amp;ssl=1 1273w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/037694b59084146eccf27302bcc85372.jpg?w=1354&amp;ssl=1 1354w\" sizes=\"(max-width: 849px) 100vw, 849px\" \/><\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u4e8b\u696d\u7a0e\u4ee5\u5916\u306e\u6cd5\u4eba\u7a0e\u7b49\u3092\u96d1\u53ce\u5165\u306b\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u306e\u307e\u307e\u3060\u3068\u6240\u5f97\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u3092\u6240\u5f97\u8a08\u7b97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3079\u304f\u6240\u5f97\u8a08\u7b97\u3092\u884c\u3046\u5225\u8868\uff14\u3067\u6e1b\u7b97\u51e6\u7406\u3092\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u304b\u3089\u9664\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span class=\"f-marker-p\">\u4e8b\u696d\u7a0e\u306f\u5225\u8868\uff14\u306e18\u306b\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/span><br \/>\n\u96e3\u3057\u3044\u8a71\u3092\u3057\u307e\u3059\u3068\u4e8b\u696d\u7a0e\u306f\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u7a0e\u76ee\u306a\u306e\u3067\u3001\u3053\u308c\u3092\u53ce\u76ca\u306b\u8a08\u4e0a\u3057\u3066\u3082\u6240\u5f97\u304b\u3089\u6e1b\u7b97\u3057\u3066\u3084\u308b\u5fc5\u8981\u304c\u306a\u3044\u306e\u3067\u3059\u3002\uff08\u4e8b\u696d\u7a0e\u306e\u9084\u4ed8\u306f\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002\uff09<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u3053\u308c\u3067\u9084\u4ed8\u7533\u544a\u3057\u305f\u5f8c\u306e\u6b21\u306e\u5e74\u5ea6\u3067\u6ce8\u610f\u3092\u8981\u3059\u308b\u5225\u8868\u306e\u66f8\u304d\u65b9\u306f\u3059\u3079\u3066\u4f1d\u3048\u307e\u3057\u305f\u3002<br \/>\n\u3053\u308c\u3067\u30b1\u30fc\u30b9\uff13\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u89e3\u8aac\u3092\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u3066\u3001\u3053\u3053\u307e\u3067\u3067\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3092\u4f7f\u3063\u3066\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u8ee2\u8a18\u4f5c\u696d\u304c\u591a\u304b\u3063\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u7279\u306b\u5225\u8868\uff14\u3001\u5225\u8868\uff15(1)\u3078\u306e\u8ee2\u8a18\u304c\u591a\u304b\u3063\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u308c\u307b\u3069\u305f\u304f\u3055\u3093\u8ee2\u8a18\u4f5c\u696d\u3092\u884c\u3046\u3068\u6b63\u3057\u304f\u8ee2\u8a18\u3055\u308c\u3066\u3044\u308b\u304b\u4e0d\u5b89\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3053\u3067\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u3064\u306a\u304c\u308a\u304c\u6b63\u3057\u3044\u3082\u306e\u304b\u3069\u3046\u304b\u3092\u691c\u7b97\u3059\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2>\uff13 \u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\uff09\u3092\u691c\u7b97\u3059\u308b<\/h2>\n<p>\u305d\u308c\u3067\u306f\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u691c\u7b97\u306e\u4ed5\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u9593\u306e\u8ee2\u8a18\u306f\u3001\u6b21\u306e\u5f0f\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u6b63\u3057\u304f\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-3 xcd-col4 xcd-ripple\">\n<div class=\"xcd-title\">\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u691c\u7b97\u5f0f<\/div>\n<div class=\"xcd-content\">\n<div>\u5225\u8868\uff14\u306e48-\u2461 \uff0b \u5225\u8868\uff15(1)\u306e31-\u2460 \uff0b \uff08\u5225\u8868\uff15(1)\u306e28-\u2462 \uff0b 29-\u2462 \uff0b 30-\u2462\uff09 \uff1d \u5225\u8868\uff15(1)\u306e31-\u2463<\/div>\n<\/div>\n<\/div>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3053\u306e\u5f0f\u3067\u691c\u7b97\u304c\u884c\u308f\u308c\u308b\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u6c7a\u7b97\u671f\u306b\u9084\u4ed8\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3068\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u3067\u5c11\u3057\u8a08\u7b97\u306e\u4ed5\u65b9\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e21\u8005\u3092\u533a\u5225\u3057\u3066\u89e3\u8aac\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h3>3-1\u3000\u9084\u4ed8\u304c\u767a\u751f\u3057\u306a\u3044\u5e74\u5ea6\u306e\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u691c\u7b97\u65b9\u6cd5<\/h3>\n<p>\u5b9f\u969b\u306b\u30b1\u30fc\u30b9\uff12\u306e\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u3092\u4f7f\u3063\u3066\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5f0f\u306b\u756a\u53f7\u3092\u4ed8\u3051\u3066\u3001\u4e0b\u306e\u56f3\u3067\u5225\u8868\u306e\u5bfe\u5fdc\u3059\u308b\u7b87\u6240\u306b\u4ed8\u756a\u3057\u307e\u3057\u305f\u3002<br \/>\n\u2776\u5225\u8868\uff14\u306e48-\u2461 \uff0b \u2777\u5225\u8868\uff15(1)\u306e31-\u2460 \uff0b \u2778\uff08\u5225\u8868\uff15(1)\u306e28-\u2462 \uff0b 29-\u2462 \uff0b 30-\u2462\uff09 \uff1d \u2779\u5225\u8868\uff15(1)\u306e31-\u2463<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ffe6ea740d2046323c8dbd4d03f7a39.jpg?resize=868%2C244&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\uff09\u3092\u691c\u7b97\" width=\"868\" height=\"244\" class=\"alignnone wp-image-938 size-full\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ffe6ea740d2046323c8dbd4d03f7a39.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ffe6ea740d2046323c8dbd4d03f7a39.jpg?resize=300%2C84&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ffe6ea740d2046323c8dbd4d03f7a39.jpg?resize=1024%2C288&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ffe6ea740d2046323c8dbd4d03f7a39.jpg?resize=768%2C216&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ffe6ea740d2046323c8dbd4d03f7a39.jpg?resize=1536%2C432&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8ffe6ea740d2046323c8dbd4d03f7a39.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u3066\u691c\u8a3c\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u2776 10,000,000 + \u2777(-1,634,100) + \u2778(-1,451,500) + \u2778(-33,100) + \u2778(-128,900) = 6,752,400\u00a0<br \/>\n\u3053\u306e6,752,400\u304c\u5225\u8868\uff15(1)\u306e31-\u2463\u306e6,752,400\u3068\u4e00\u81f4\u3059\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3067\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u8ee2\u8a18\u306f\u6b63\u3057\u304f\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u3053\u308c\u304c\u4e00\u81f4\u3057\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u3078\u306e\u8ee2\u8a18\u3084\u6c7a\u7b97\u66f8\u304b\u3089\u5225\u8868\uff14\u30fb\u5225\u8868\uff15(1)\u3078\u306e\u8ee2\u8a18\u304c\u8aa4\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u898b\u8fd4\u3057\u3066\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u9084\u4ed8\u304c\u767a\u751f\u3057\u306a\u3044\u591a\u304f\u306e\u5e74\u5ea6\u3067\u3053\u306e\u3084\u308a\u65b9\u3067\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u691c\u7b97\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u304c\u3001\u9084\u4ed8\u304c\u767a\u751f\u3059\u308b\u5e74\u5ea6\u306f\u5c11\u3057\u624b\u9593\u304c\u5897\u3048\u307e\u3059\u3002\u3053\u306e\u65b9\u6cd5\u3092\u6b21\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>3-2\u3000\u9084\u4ed8\u304c\u767a\u751f\u3059\u308b\u5e74\u5ea6\u306e\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u691c\u7b97\u65b9\u6cd5<\/h3>\n<p>\u9084\u4ed8\u304c\u767a\u751f\u3059\u308b\u5e74\u5ea6\u306e\u691c\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u691c\u7b97\u5f0f\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u8a08\u7b97\u3059\u308b\u5834\u6240\u304c\u4e00\u3064\u5897\u3048\u307e\u3059\u306e\u3067\u3001\u305d\u3053\u3060\u3051\u6ce8\u610f\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9084\u4ed8\u304c\u767a\u751f\u3059\u308b\u5e74\u5ea6\u3067\u306f\u6b21\u306e\u753b\u50cf\u306e\u5225\u8868\uff15(1)\u3088\u3046\u306b\u306b\u672a\u53ce\u9084\u4ed8\u3007\u3007\u7a0e\u3068\u3044\u3046\u884c\u304c\u5165\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u90e8\u5206\u3082\u52a0\u5473\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3002\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u306a\u304c\u3089\u78ba\u8a8d\u3057\u3066\u3044\u304d\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\/10\/809e65977cfe786f11fc65dc03f42592.jpg?resize=868%2C309&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3000\u66f8\u304d\u65b9\u3000\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\uff09\u3092\u691c\u7b97\u3000\u9084\u4ed8\u306e\u30b1\u30fc\u30b9\" width=\"868\" height=\"309\" class=\"alignnone wp-image-939 size-full\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/809e65977cfe786f11fc65dc03f42592.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/809e65977cfe786f11fc65dc03f42592.jpg?resize=300%2C107&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/809e65977cfe786f11fc65dc03f42592.jpg?resize=1024%2C365&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/809e65977cfe786f11fc65dc03f42592.jpg?resize=768%2C274&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/809e65977cfe786f11fc65dc03f42592.jpg?resize=1536%2C547&amp;ssl=1 1536w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/809e65977cfe786f11fc65dc03f42592.jpg?w=1736&amp;ssl=1 1736w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u2776-1,718,200 + \u27776,752,400<span class=\"f-marker-w\"> + \u27781,600 + \u277814,500+ \u2778725,800<\/span>+ \u2778(-725,800)+ \u2778(-21,600)+ \u2778(-64,500) = 4,964,200<br \/>\n\u3053\u306e\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u305f4,964,200\u304c\u2779\u306e4,964,200\u3068\u4e00\u81f4\u3059\u308b\u306e\u3067\u3001\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u306e\u8ee2\u8a18\u306f\u6b63\u3057\u304f\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u9084\u4ed8\u304c\u767a\u751f\u3059\u308b\u5e74\u5ea6\u3067\u306f\u3001\u672a\u53ce\u9084\u4ed8\u3007\u3007\u7a0e\u306e\u91d1\u984d\u3082\u52a0\u7b97\u3057\u306a\u3044\u3068\u691c\u7b97\u304c\u5408\u308f\u306a\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u8a08\u7b97\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u306e\u5de5\u7a0b\u306f\u591a\u5c90\u306b\u53ca\u3073\u307e\u3059\u306e\u3067\u3001\u5225\u8868\uff14\u3068\u5225\u8868\uff15(1)\u305d\u3057\u3066\u6c7a\u7b97\u66f8\u306e\u95a2\u4fc2\u304c\u6b63\u3057\u3044\u3082\u306e\u304b\u3092\u6700\u5f8c\u306b\u78ba\u8a8d\u3057\u3001\u8ee2\u8a18\u3082\u308c\u3084\u8aa4\u3063\u305f\u3068\u3053\u308d\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u6b63\u3057\u3044\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3068\u3066\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u5225\u8868\uff14\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u304b\u3089\u3001\u5225\u8868\uff15(1)\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u8ee2\u8a18\u3059\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u691c\u7b97\u3067\u6c7a\u7b97\u66f8\u3068\u5225\u8868\uff14\u30fb\u5225\u8868\uff15(1)\u3068\u306e\u6574\u5408\u6027\u3082\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\uff14\u3000\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u5b8c\u6210\u3057\u305f\u6b21\u306b\u306f\u3001\u4f5c\u6210\u3057\u305f\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d\u3092\u7a0e\u52d9\u7f72\u306b\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u9084\u4ed8\u306e\u5834\u5408\u306f\u3001\u9664\u304d\u307e\u3059\u3002\uff09<br \/>\n\u7d0d\u4ed8\u66f8\u3092\u4f7f\u3063\u3066\u7d0d\u7a0e\u3059\u308b\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3092\u3053\u3053\u3067\u7d39\u4ecb\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u5225\u3005\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u66f8\u304d\u65b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>4-1 \u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u307e\u305a\u306f\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u7a0e\u984d\u4ee5\u5916\u306e\u57fa\u672c\u7684\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>STEP\uff11\u00a0\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u7a0e\u984d\u4ee5\u5916\u306e\u57fa\u672c\u60c5\u5831\u3092\u66f8\u304f<\/h4>\n<p>\u4ee5\u4e0b\u306e\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/00e8a4aca73585cfc81d9558d59bb54d.jpg?resize=868%2C448&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u3000\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3000\u8a18\u8f09\u4f8b\" width=\"868\" height=\"448\" class=\"alignnone size-large wp-image-5794\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/00e8a4aca73585cfc81d9558d59bb54d.jpg?resize=1024%2C529&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/00e8a4aca73585cfc81d9558d59bb54d.jpg?resize=300%2C155&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/00e8a4aca73585cfc81d9558d59bb54d.jpg?resize=768%2C397&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/00e8a4aca73585cfc81d9558d59bb54d.jpg?w=1358&amp;ssl=1 1358w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<div class=\"attention a-1\">\u2776 \u5e74\u5ea6\uff1a\u56fd\u306e\u4f1a\u8a08\u5e74\u5ea6\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u3059\u308b\u65e5\u304c\u4ee4\u548c\uff15\u5e74\uff14\u6708\uff16\u65e5\u3060\u3068\u3059\u308b\u3068\u3001\u4ee4\u548c5\u5e744\u6708\u304b\u3089\u4ee4\u548c\uff16\u5e74\uff13\u6708\u306e\u9593\u306e\u7d0d\u4ed8\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4ee4\u548c5\u5e74\u5ea6\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u2777 \u7a0e\u76ee\u756a\u53f7\uff1a\u6cd5\u4eba\u7a0e\u306f\u300c<strong>030<\/strong>\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u2778 \u7a0e\u76ee\uff1a\u300c\u6cd5\u4eba\u7a0e\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u2779 \u7a0e\u52d9\u7f72\u540d\uff1a\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u540d\u3092\u8a18\u8f09\u307e\u3059\u3002<br \/>\n\u277a \u6574\u7406\u756a\u53f7\uff1a\u7a0e\u52d9\u7f72\u304b\u3089\u4ed8\u756a\u3055\u308c\u3066\u3044\u308b\u756a\u53f7\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u277b \u7d0d\u671f\u7b49\u306e\u533a\u5206\uff1a\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u59cb\u5e74\u6708\u65e5\u3068\u7d42\u4e86\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u277c \u7533\u544a\u533a\u5206\uff1a\u78ba\u5b9a\u7533\u544a\u306e\uff14\u306b\u25ef\u3092\u3064\u3051\u307e\u3059\u3002<br \/>\n\u277d \u4f4f\u6240\u3001\u96fb\u8a71\u756a\u53f7\u3001\u6c0f\u540d\u3001\u30d5\u30ea\u30ac\u30ca\uff1a\u6cd5\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u307e\u3059\u3002<\/div>\n<h4>STEP\uff12\u00a0 \u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u672c\u7a0e\u3068\u5408\u8a08\u984d\u3092\u5225\u8868\uff11\u304b\u3089\u8ee2\u8a18\u3059\u308b<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u7a0e\u984d\u6b04\u306b\u95a2\u3057\u3066\u306f\u300c\u672c\u7a0e\u300d\u6b04\u3068\u300c\u5408\u8a08\u984d\u300d\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u7d0d\u4ed8\u66f8\u306e\u300c\u672c\u7a0e\u300d\u6b04\u3068\u300c\u5408\u8a08\u984d\u300d\u6b04\u306e\u66f8\u304d\u65b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"xcd-attention-1 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\" style=\"text-align: center;\">\u7d0d\u4ed8\u66f8\u306e\u672c\u7a0e\u3068\u5408\u8a08\u984d\u306e\u66f8\u304d\u65b9<\/div>\n<div><strong>\u2776 \u7d0d\u4ed8\u66f8\u306e\u300c\u672c\u7a0e\u300d\u6b04\uff1a\u5225\u8868\uff11\u306e\u300c\u5dee\u5f15\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04\u3092\u8ee2\u8a18\u3059\u308b\u3002<\/strong><\/div>\n<div>\u2777 <strong>\u7d0d\u4ed8\u66f8\u306e\u300c\u5408\u8a08\u984d\u300d\u6b04\uff1a\u2776\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u3001\u982d\u306b\u300c\uffe5\u300d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/strong><\/div>\n<\/div>\n<p>\u56f3\u89e3\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u2776 \u307e\u305a\u5225\u8868\uff11\u3092\u7528\u610f\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\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\/11\/9687198b798b851389fd4b78a762e555.jpg?resize=865%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u3000\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3000\u672c\u7a0e\u3000\u5225\u8868\uff11\u304b\u3089\u8ee2\u8a18\" width=\"865\" height=\"1024\" class=\"alignnone size-large wp-image-5795\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9687198b798b851389fd4b78a762e555.jpg?resize=865%2C1024&amp;ssl=1 865w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9687198b798b851389fd4b78a762e555.jpg?resize=253%2C300&amp;ssl=1 253w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9687198b798b851389fd4b78a762e555.jpg?resize=768%2C909&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9687198b798b851389fd4b78a762e555.jpg?resize=1298%2C1536&amp;ssl=1 1298w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/9687198b798b851389fd4b78a762e555.jpg?w=1372&amp;ssl=1 1372w\" sizes=\"(max-width: 865px) 100vw, 865px\" \/><\/p>\n<p>\u2777 \u5225\u8868\uff11\u304b\u3089\u300c\u672c\u7a0e\u300d\u6b04\u306b\u8ee2\u8a18\u3067\u304d\u305f\u3089\u300c\u5408\u8a08\u984d\u300d\u6b04\u306b\u300c\u672c\u7a0e\u300d\u6b04\u3068\u540c\u3058\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u3001\u91d1\u984d\u306e\u982d\u306b\u300c\uffe5\u300d\u30de\u30fc\u30af\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306f\u5b8c\u6210\u3067\u3059\u3002<br \/>\n\u7d9a\u3044\u3066\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>4-2 \u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3068\u307b\u3068\u3093\u3069\u540c\u3058\u3067\u3059\u3002<br \/>\n\u9055\u3046\u90e8\u5206\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4>STEP\uff11\u00a0 \u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u7a0e\u984d\u4ee5\u5916\u306e\u57fa\u672c\u60c5\u5831\u3092\u66f8\u304f<\/h4>\n<p>\u4ee5\u4e0b\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/e86d5c7aff3a80b931b43b056d86b4e1.jpg?resize=868%2C450&#038;ssl=1\" alt=\"\u5730\u65b9\u6cd5\u4eba\u7a0e\u3000\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3000\u8a18\u8f09\u4f8b\" width=\"868\" height=\"450\" class=\"alignnone size-large wp-image-5797\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/e86d5c7aff3a80b931b43b056d86b4e1.jpg?resize=1024%2C531&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/e86d5c7aff3a80b931b43b056d86b4e1.jpg?resize=300%2C156&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/e86d5c7aff3a80b931b43b056d86b4e1.jpg?resize=768%2C398&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/e86d5c7aff3a80b931b43b056d86b4e1.jpg?w=1350&amp;ssl=1 1350w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u3068\u540c\u3058\u90e8\u5206\u306f\u5272\u611b\u3057\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u2777 \u7a0e\u76ee\u756a\u53f7\uff1a\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u300c<strong>040<\/strong>\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u2778 \u7a0e\u76ee\uff1a\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/div>\n<h4>STEP\uff12\u00a0 \u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u672c\u7a0e\u3068\u5408\u8a08\u984d\u3092\u5225\u8868\uff11\u304b\u3089\u8ee2\u8a18\u3059\u308b<\/h4>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u5834\u5408\u3082\u6cd5\u4eba\u7a0e\u3068\u540c\u69d8\u3001\u7a0e\u984d\u6b04\u306b\u95a2\u3057\u3066\u306f\u300c\u672c\u7a0e\u300d\u6b04\u3068\u300c\u5408\u8a08\u984d\u300d\u6b04\u306b\u8a18\u8f09\u3059\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u7d0d\u4ed8\u66f8\u306e\u300c\u672c\u7a0e\u300d\u6b04\u3068\u300c\u5408\u8a08\u984d\u300d\u6b04\u306e\u66f8\u304d\u65b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"xcd-attention-1 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\" style=\"text-align: center;\">\u7d0d\u4ed8\u66f8\u306e\u672c\u7a0e\u3068\u5408\u8a08\u984d\u306e\u66f8\u304d\u65b9<\/div>\n<div><strong>\u2776 \u7d0d\u4ed8\u66f8\u306e\u300c\u672c\u7a0e\u300d\u6b04\uff1a\u5225\u8868\uff11\u306e\u300c\u5dee\u5f15\u5730\u65b9\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d\u300d\u6b04\u3092\u8ee2\u8a18\u3059\u308b\u3002<\/strong><\/div>\n<div>\u2777 <strong>\u7d0d\u4ed8\u66f8\u306e\u300c\u5408\u8a08\u984d\u300d\u6b04\uff1a\u2776\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u3001\u982d\u306b\u300c\uffe5\u300d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/strong><\/div>\n<\/div>\n<p>\u56f3\u89e3\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u2776 \u307e\u305a\u5225\u8868\uff11\u3092\u7528\u610f\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\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\/11\/539d23275fdad5f87733c49e576565c0.jpg?resize=868%2C859&#038;ssl=1\" alt=\"\u5730\u65b9\u6cd5\u4eba\u7a0e\u3000\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3000\u672c\u7a0e\u3000\u5225\u8868\uff11\u304b\u3089\u8ee2\u8a18\" width=\"868\" height=\"859\" class=\"alignnone size-large wp-image-5798\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/539d23275fdad5f87733c49e576565c0.jpg?resize=1024%2C1013&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/539d23275fdad5f87733c49e576565c0.jpg?resize=300%2C297&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/539d23275fdad5f87733c49e576565c0.jpg?resize=768%2C760&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/11\/539d23275fdad5f87733c49e576565c0.jpg?w=1356&amp;ssl=1 1356w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u2777 \u5225\u8868\uff11\u304b\u3089\u300c\u672c\u7a0e\u300d\u6b04\u306b\u8ee2\u8a18\u3067\u304d\u305f\u3089\u300c\u5408\u8a08\u984d\u300d\u6b04\u306b\u300c\u672c\u7a0e\u300d\u6b04\u3068\u540c\u3058\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u3001\u91d1\u984d\u306e\u982d\u306b\u300c\uffe5\u300d\u30de\u30fc\u30af\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u3082\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u307e\u3067\u3067\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u3068\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3044\u304b\u304c\u3060\u3063\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u7a0e\u7406\u58eb\u3067\u306a\u304f\u3061\u3083\u3067\u304d\u306a\u3044\u3068\u8a00\u308f\u308c\u308b\u3088\u3046\u306a\u96e3\u3057\u3044\u3082\u306e\u3067\u306f\u306a\u304b\u3063\u305f\u3067\u3059\u3088\u306d\u3002\u6cd5\u4eba\u7a0e\u521d\u5fc3\u8005\u306e\u65b9\u3082\u4e00\u5b9a\u306e\u7528\u8a9e\u3055\u3048\u7406\u89e3\u3059\u308c\u3070\u5341\u5206\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u66f8\u3051\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306e\u3068\u304a\u308a\u306b\u5225\u8868\u3092\u66f8\u3044\u3066\u3044\u3051\u3070\u521d\u5fc3\u8005\u306e\u65b9\u3067\u3082\u7533\u544a\u66f8\u304c\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3067\u3082\u96e3\u3057\u304f\u306f\u306a\u3044\u3051\u308c\u3069\u3001\u5225\u8868\u3092\u3042\u3063\u3061\u3078\u884c\u3063\u305f\u308a\u3053\u3063\u3061\u3078\u884c\u3063\u305f\u308a\u8ee2\u8a18\u3059\u308b\u5834\u6240\u304c\u591a\u304f\u3066\u305f\u3044\u3078\u3093\u3060\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u30b1\u30fc\u30b9\uff12\u306e\u5834\u5408\u3067\u5225\u8868\u306b\u8a18\u8f09\u3057\u305f\u7b87\u6240\u306f112\u7b87\u6240\uff08\u6cd5\u4eba\u540d\u3084\u4e8b\u696d\u5e74\u5ea6\u7b49\u306e\u57fa\u672c\u60c5\u5831\u306e\u8a18\u8f09\u90e8\u5206\u3068\u5225\u8868\uff12\u3092\u9664\u304f\uff09\u3067\u3057\u305f\u3002<br \/>\n\u3053\u308c\u304c<strong><span class=\"f-marker-g\">\u305f\u3063\u305f9\u7b87\u6240\u306b\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u540c\u3058\u5225\u8868\u304c\u3067\u304d\u308b\u65b9\u6cd5<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u306e\u65b9\u6cd5\u3067\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u624b\u66f8\u304d\u3059\u308b\u3088\u308a\u3082\u3001<strong><span class=\"f-marker-g\">\u305a\u3063\u3068\u65e9\u304f\u697d\u306b\u6b63\u78ba\u306b\u5225\u8868\u3092\u4f5c\u6210\u3067\u304d\u308b<\/span><\/strong>\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2>\uff15 \u6700\u901f\uff13\u5206\u3067\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u624b\u66f8\u304d\u306e\u4f55\u500d\u3082\u306e\u65e9\u3055\u3067\u3001\u305d\u3057\u3066\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u3001\u305d\u308c\u306f\u3001\u7121\u6599\u3067\u4f7f\u3048\u308b\u30af\u30e9\u30a6\u30c9\u7a0e\u52d9\u30bd\u30d5\u30c8\u300c\u5168\u529b\u6cd5\u4eba\u7a0e\u300d\u3092\u4f7f\u3046\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u5148\u307b\u3069\uff19\u7b87\u6240\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u3001112\u7b87\u6240\u3092\u57cb\u3081\u308b\u3053\u3068\u3067\u3084\u3063\u3068\u4f5c\u6210\u3067\u304d\u305f\u30b1\u30fc\u30b9\uff12\u306e\u5225\u8868\u3092\uff19\u7b87\u6240\u306e\u5165\u529b\u3067\u4f5c\u6210\u3067\u304d\u308b\u3068\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u305d\u306e9\u7b87\u6240\u3092\u78ba\u8a8d\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p><strong>\u5225\u8868\uff11\u3001\u5225\u8868\uff11\u6b21\u8449\u3001\u5225\u8868\uff14\u3001\u5225\u8868\uff15(1)\u3001\u5225\u8868\uff15(2)\u306e\u4e00\u90e8\u3001\u5225\u8868\uff17\u306e\u4e00\u90e8\u306e\u5165\u529b\u7b87\u6240\uff08\uff15\uff09<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/deb0ddf3e9a00dd7d93dc459845cea36.png?resize=868%2C700&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5168\u529b\u6cd5\u4eba\u7a0e\u3000\u6c7a\u7b97\u60c5\u5831\u767b\u9332\u753b\u9762\" width=\"868\" height=\"700\" class=\"alignnone wp-image-951 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/deb0ddf3e9a00dd7d93dc459845cea36.png?resize=1024%2C826&amp;ssl=1 1024w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/deb0ddf3e9a00dd7d93dc459845cea36.png?resize=300%2C242&amp;ssl=1 300w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/deb0ddf3e9a00dd7d93dc459845cea36.png?resize=768%2C620&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/deb0ddf3e9a00dd7d93dc459845cea36.png?w=1348&amp;ssl=1 1348w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><strong>\u5225\u8868\uff17\u306e\u5165\u529b\u7b87\u6240\uff08\uff10\uff09<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c1e4787dfbdf3f0bec4b457aa9768d0a.jpg?resize=839%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5168\u529b\u6cd5\u4eba\u7a0e\u3000\u5225\u8868\uff17\u5165\u529b\u753b\u9762\" width=\"839\" height=\"1024\" class=\"alignnone wp-image-948 size-large\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c1e4787dfbdf3f0bec4b457aa9768d0a.jpg?resize=839%2C1024&amp;ssl=1 839w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c1e4787dfbdf3f0bec4b457aa9768d0a.jpg?resize=246%2C300&amp;ssl=1 246w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c1e4787dfbdf3f0bec4b457aa9768d0a.jpg?resize=768%2C937&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c1e4787dfbdf3f0bec4b457aa9768d0a.jpg?resize=1259%2C1536&amp;ssl=1 1259w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/c1e4787dfbdf3f0bec4b457aa9768d0a.jpg?w=1346&amp;ssl=1 1346w\" sizes=\"(max-width: 839px) 100vw, 839px\" \/><br \/>\n<\/strong><\/p>\n<p><strong>\u5225\u8868\uff15(2)\u306e\u5165\u529b\u7b87\u6240\uff08\uff14\uff09<\/strong><\/p>\n<p><strong><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8908e830c44175376dfa52472a1b1ce6.jpg?resize=637%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u66f8\u304d\u65b9\u3000\u5168\u529b\u6cd5\u4eba\u7a0e\u3000\u5225\u8868\uff15(2)\u5165\u529b\u753b\u9762\" width=\"637\" height=\"1024\" class=\"alignnone size-large wp-image-949\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8908e830c44175376dfa52472a1b1ce6.jpg?resize=637%2C1024&amp;ssl=1 637w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8908e830c44175376dfa52472a1b1ce6.jpg?resize=187%2C300&amp;ssl=1 187w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8908e830c44175376dfa52472a1b1ce6.jpg?resize=768%2C1235&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8908e830c44175376dfa52472a1b1ce6.jpg?resize=955%2C1536&amp;ssl=1 955w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/8908e830c44175376dfa52472a1b1ce6.jpg?w=1194&amp;ssl=1 1194w\" sizes=\"(max-width: 637px) 100vw, 637px\" \/><br \/>\n<\/strong><\/p>\n<p>[ 5 + 0 + 4 = 9 ]\u3053\u306e\u3088\u3046\u306b\uff19\u7b87\u6240\u306e\u5165\u529b\u3067\u3001\u5225\u8868\uff11\u3001\u5225\u8868\uff11\u6b21\u8449\u3001\u5225\u8868\uff14\u3001\u5225\u8868\uff15(1)\u3001\u5225\u8868\uff15(2)\u3001\u5225\u8868\uff17\u3092\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306b\u79c1\u306f\u3053\u306e\u8a18\u4e8b\u306e\u8a18\u8f09\u4f8b\u3092\u3053\u306e\u65b9\u6cd5\u3067\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002\u5225\u8868\u3092\u4f5c\u6210\u3059\u308b\u306e\u304c\u7c21\u5358\u3060\u3063\u305f\u304b\u3089\u3053\u305d\u3053\u306e\u30dc\u30ea\u30e5\u30fc\u30e0\u306e\u8a18\u4e8b\u304c\u4f5c\u308c\u305f\u3068\u8a00\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u7279\u7b46\u3059\u3079\u304d\u306f\u3001<span class=\"f-marker-w\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u77e5\u3089\u306a\u304f\u3066\u3082\u753b\u9762\u306e\u6848\u5185\u306b\u3057\u305f\u304c\u3063\u3066\u5fc5\u8981\u4e8b\u9805\u3092\u5165\u529b\u3057\u3066\u3060\u3051\u3067\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u9ad8\u901f\u3067\u3067\u304d\u3066\u3044\u308b<\/span>\u70b9\u3067\u3059\u3002<br \/>\n\u3053\u308c\u307e\u3067\u304b\u306a\u308a\u306e\u30dc\u30ea\u30e5\u30fc\u30e0\u3067\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u591a\u304f\u306e\u4e8b\u9805\u3092\u77e5\u3089\u306a\u304f\u3066\u3082\u7533\u544a\u66f8\u304c\u3067\u304d\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u5b66\u7fd2\u30b3\u30b9\u30c8\u3092\u4e38\u3005\u30ab\u30c3\u30c8\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u3067\u624b\u66f8\u304d\u306b\u6bd4\u3079\u304b\u306a\u308a\u52b9\u7387\u7684\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5168\u529b\u6cd5\u4eba\u7a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u77e5\u8b58\u304c\u306a\u304f\u3066\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 \/>\n\u3053\u308c\u307e\u3067<strong>\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u767b\u9332\u6570\u306f17,000<\/strong>\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u76e3\u4fee\u3057\u3066\u304a\u308a\u3001\u304a\u5ba2\u69d8\u30ec\u30d3\u30e5\u30fc\u3067\u306e<strong>\u9ad8\u8a55\u4fa1\u6570550\u4ef6<\/strong>\u8d8a\u3048\u3067\u4fe1\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-4331 size-full jetpack-lazy-image jetpack-lazy-image--handled\" 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=\"1256\" height=\"640\" 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\" srcset=\"https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?w=2232&amp;ssl=1 2232w, https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?resize=300%2C153&amp;ssl=1 300w, https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?resize=1024%2C522&amp;ssl=1 1024w, https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?resize=768%2C392&amp;ssl=1 768w, https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?resize=1536%2C783&amp;ssl=1 1536w, https:\/\/i2.wp.com\/japanex.jp\/book\/wp-content\/uploads\/2016\/07\/\u5168\u529b\u6cd5\u4eba\u7a0e\u30ec\u30d2\u3099\u30e5\u30fc.png?resize=2048%2C1044&amp;ssl=1 2048w\" data-lazy-loaded=\"1\" sizes=\"(max-width: 1256px) 100vw, 1256px\" loading=\"eager\" \/><\/p>\n<p class=\"link-button-orange\"><a href=\"https:\/\/japanex.jp\/HojinFinalReturns\/reviews?utm_source=japanex_keiribu_coporate_returns&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\u30ec\u30d3\u30e5\u30fc\u30da\u30fc\u30b8<\/a><\/p>\n<p>\u5168\u529b\u6cd5\u4eba\u7a0e\u306f\u3001\u304b\u306a\u308a\u306e\u9ad8\u6a5f\u80fd\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u4e00\u90e8\u306e\u7533\u544a\u66f8\u985e\u306e\u51fa\u529b\u3092\u9664\u3044\u3066\u3059\u3079\u3066\u306e\u6a5f\u80fd\u3092<strong>\u7121\u6599\u3067<\/strong>\u5229\u7528\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u307b\u3069\u9ad8\u6a5f\u80fd\u3067\u7121\u6599\u3067\u5229\u7528\u3067\u304d\u308b\u3082\u306e\u3092\u4ed6\u306b\u77e5\u308a\u307e\u305b\u3093\u3002\uff08<a href=\"https:\/\/japanex.jp\/HojinFinalReturns\/documents\/?utm_source=japanex_keiribu_coporate_returns&amp;utm_medium=link&amp;utm_campaign=came_from_my_site_blog\" target=\"_blank\" rel=\"noopener\">\u6709\u6599\u3068\u7121\u6599\u306b\u3088\u3063\u3066\u51fa\u529b\u3067\u304d\u308b\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089<\/a>\uff09<\/p>\n<p>\u5168\u529b\u6cd5\u4eba\u7a0e\u3092\u5229\u7528\u3057\u3066\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u3068\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3057\u305f\u5834\u5408\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n<strong>\u5225\u8868\u4f5c\u6210\u306e\u624b\u66f8\u304d\u3068\u5168\u529b\u6cd5\u4eba\u7a0e\u306e\u6bd4\u8f03\u8868<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 144px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 33.3333%; height: 24px; text-align: center;\"><\/th>\n<th style=\"width: 33.3333%; height: 24px; text-align: center;\">\u624b\u66f8\u304d<\/th>\n<th style=\"width: 33.3333%; height: 24px; text-align: center;\">\u5168\u529b\u6cd5\u4eba\u7a0e<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u77e5\u8b58<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u3044\u308b<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u3044\u3089\u306a\u3044<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u3042\u308b\u7533\u544a\u66f8\u3092\u4f5c\u3063\u305f\u6642\u306e\u66f8\u304f\uff08\u5165\u529b\uff09\u7b87\u6240<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">112<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\uff19<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u4f5c\u6210\u6642\u9593<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u7a0e\u52d9\u8077\u54e1\u3067\u6700\u901f60\u5206<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u6700\u901f\uff13\u5206<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u8ee2\u8a18\u30df\u30b9\u306e\u53ef\u80fd\u6027<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u3042\u308a<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u306a\u3057<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u7533\u544a\u66f8\u306e\u898b\u305f\u76ee<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u5b57\u306b\u3088\u308b<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u5370\u5b57 \u2192 \u6574\u7136\u3068\u3057\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u4fa1\u683c<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u7121\u6599<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u7121\u6599<br \/>\n\u305f\u3060\u3057\u3059\u3079\u3066\u306e\u7533\u544a\u66f8\u985e\u3092\u51fa\u529b\u3057\u305f\u3044\u5834\u5408<br \/>\n\u5e74\u959310,000\u5186+\u7a0e\uff08\u521d\u5e74\u5ea619,620\u5186+\u7a0e\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u96fb\u5b50\u7533\u544a<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u3067\u304d\u306a\u3044<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5168\u529b\u6cd5\u4eba\u7a0e\u306f\u3001\u5f25\u751f\u4f1a\u8a08\u3001\u5f25\u751f\u30aa\u30f3\u30e9\u30a4\u30f3\u3001MF\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u3001\u4f1a\u8a08\u738b\u3001freee\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3067\u304d\u308b\u306e\u3067\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u30a4\u30f3\u30dd\u30fc\u30c8\u3057\u305f\u5834\u5408\u306f\u3001\u5192\u982d\u306e\u6c7a\u7b97\u60c5\u5831\u306e\u5165\u529b\u3059\u3089\u4e0d\u8981\u3067\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3001\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3082\u7c21\u5358\u306b\u3057\u304b\u3082\u65e9\u304f\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n2\u5e74\u76ee\u4ee5\u964d\u306f\u6cd5\u4eba\u306e\u57fa\u672c\u60c5\u5831\u306e\u767b\u9332\u304c\u6e08\u3093\u3067\u304a\u308a\u3001\u524d\u5e74\u5ea6\u306e\u30c7\u30fc\u30bf\u3082\u7e70\u308a\u8d8a\u305b\u308b\u306e\u3067\u3001\u3055\u3089\u306b\u4f5c\u6210\u52b9\u7387\u304c\u4e0a\u304c\u308a\u3001\u4f5c\u6210\u6642\u9593\u3082\u6e1b\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u9650\u3089\u308c\u305f\u5fc5\u9808\u306e\u5225\u8868\u306e\u66f8\u304d\u65b9\u306e\u89e3\u8aac\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u4ed6\u306b\u3082\u983b\u51fa\u306e\u5225\u8868\u304c\u3042\u308b\u3053\u3068\u306f\u300c1-2-1\u5fc5\u8981\u306a\u5225\u8868\u3092\u9078\u5225\u3059\u308b\u300d\u3067\u793a\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3053\u308c\u3089\u306e\u5225\u8868\u3082\u5168\u529b\u6cd5\u4eba\u7a0e\u306a\u3089\u753b\u9762\u306e\u6848\u5185\u306b\u3057\u305f\u304c\u3063\u3066\u5fc5\u8981\u4e8b\u9805\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u5b8c\u6210\u3057\u307e\u3059\u3002\uff08<a href=\"https:\/\/japanex.jp\/HojinFinalReturns\/documents\/?utm_source=japanex_keiribu_coporate_returns&amp;utm_medium=link&amp;utm_campaign=came_from_my_site_blog\" target=\"_blank\" rel=\"noopener\">\u5168\u529b\u6cd5\u4eba\u7a0e\u5bfe\u5fdc\u66f8\u985e\u4e00\u89a7<\/a>\uff09<\/p>\n<p>\u30b3\u30b9\u30c8\u3092\u304b\u3051\u305a\u3058\u3063\u304f\u308a\u624b\u66f8\u304d\u3067\u3084\u308b\u3068\u3044\u3046\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3057\u3001\u65e9\u304f\u6b63\u78ba\u306b\u52b9\u7387\u7684\u306b\u3084\u308a\u305f\u3044\u3068\u3044\u3046\u65b9\u3082\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u624b\u66f8\u304d\u3067\u3082\u5225\u8868\u3092\u5b8c\u6210\u3055\u305b\u3089\u308c\u307e\u3059\u3057\u3001\u5168\u529b\u6cd5\u4eba\u7a0e\u3092\u4f7f\u3063\u3066\u52b9\u7387\u7684\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u3001\u3044\u305a\u308c\u3092\u9078\u629e\u3059\u308b\u304b\u3092\u691c\u8a0e\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u5168\u529b\u6cd5\u4eba\u7a0e\u306f\u7121\u6599\u3067\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u5225\u8868\uff14\u3001\u5225\u8868\uff15(1)\u3001\u5225\u8868\uff15(2)\u3092\u753b\u9762\u4e0a\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u30b3\u30b9\u30c8\u3092\u304b\u3051\u306a\u304f\u3066\u3082\u6709\u52b9\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u624b\u66f8\u304d\u3068\u4f75\u7528\u3055\u305b\u308b\u3053\u3068\u3067\u30b3\u30b9\u30c8\u3092\u304b\u3051\u305a\u306b\u6b63\u78ba\u6027\u3082\u3042\u308b\u7a0b\u5ea6\u62c5\u4fdd\u3067\u304d\u307e\u3059\u3002\u5229\u7528\u81ea\u4f53\u306f\u7121\u6599\u3067\u3059\u306e\u3067\u4e00\u5ea6\u8a66\u3057\u3066\u640d\u306f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-y\">\u5168\u529b\u6cd5\u4eba\u7a0e \u5225\u8868\uff14 \u753b\u9762<\/span><\/strong><\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6b788bf593a8e7dbea7ee76e7786ef68.jpg?resize=805%2C1024&#038;ssl=1\" alt=\"\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u5168\u529b\u6cd5\u4eba\u7a0e\u5225\u8868\uff14\u306e\u753b\u9762\" width=\"805\" height=\"1024\" class=\"alignnone size-large wp-image-959\" srcset=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6b788bf593a8e7dbea7ee76e7786ef68.jpg?resize=805%2C1024&amp;ssl=1 805w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6b788bf593a8e7dbea7ee76e7786ef68.jpg?resize=236%2C300&amp;ssl=1 236w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6b788bf593a8e7dbea7ee76e7786ef68.jpg?resize=768%2C977&amp;ssl=1 768w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6b788bf593a8e7dbea7ee76e7786ef68.jpg?resize=1208%2C1536&amp;ssl=1 1208w, https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2021\/10\/6b788bf593a8e7dbea7ee76e7786ef68.jpg?w=1510&amp;ssl=1 1510w\" sizes=\"(max-width: 805px) 100vw, 805px\" \/><\/p>\n<p class=\"link-button-orange\"><a href=\"https:\/\/japanex.jp\/HojinFinalReturns\/?utm_source=japanex_keiribu_coporate_returns&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<h2>\uff16 \u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9 \u307e\u3068\u3081<\/h2>\n<p>\u3053\u306e\u8a18\u4e8b\u306b\u3088\u3063\u3066\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u306f\u3001\u7a0e\u7406\u58eb\u3067\u306a\u3044\u3068\u3067\u304d\u306a\u3044\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u306f\u3063\u304d\u308a\u3068\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3053\u308c\u307e\u3067\u96e3\u89e3\u3060\u3068\u8a00\u308f\u308c\u3066\u304d\u305f\u306e\u306f\u3001\u65e5\u672c\u306e\u5927\u591a\u6570\u3092\u5360\u3081\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u7684\u3092\u7d5e\u3063\u3066\u30b7\u30f3\u30d7\u30eb\u306a\u3084\u308a\u65b9\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3055\u308c\u305f\u3082\u306e\u304c\u306a\u304b\u3063\u305f\u304b\u3089\u306b\u3059\u304e\u307e\u305b\u3093\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u304c\u65e5\u672c\u4e2d\u306e\u4eba\u304c\u7121\u6599\u3067\u898b\u308c\u308b\u72b6\u6cc1\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u304b\u3089\u306f\u8ab0\u3067\u3082\u81ea\u5206\u3067\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u304c\u4f5c\u6210\u3067\u304d\u308b\u571f\u58cc\u304c\u6574\u3044\u307e\u3057\u305f\u306e\u3067\u3001\u81ea\u529b\u3067\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u4eba\u304c\u3069\u3093\u3069\u3093\u5897\u3048\u3066\u3044\u304f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u526f\u696d\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u3044\u3046\u8a00\u8449\u304c\u3088\u304f\u8a00\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u304b\u3089\u306f\u526f\u696d\u306b\u3057\u3066\u3044\u305f\u4e8b\u696d\u3092\u6cd5\u4eba\u5316\u3057\u305f\u308a\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u6cd5\u4eba\u5316\u3057\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u76ca\u3005\u5897\u3048\u3066\u3044\u304f\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u5c0f\u898f\u6a21\u306e\u6cd5\u4eba\u306b\u306f\u5fc5\u305a\u3057\u3082\u7a0e\u7406\u58eb\u304c\u5fc5\u8981\u3067\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u307e\u3067\u306f\u81ea\u529b\u3067\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u300c\u6cd5\u4eba\u306b\u306f\u7a0e\u7406\u58eb\u304c\u5fc5\u8981\u300d\u3068\u3044\u3046\u56fa\u5b9a\u89b3\u5ff5\u304c\u672a\u3060\u306b\u6255\u62ed\u3067\u304d\u306a\u3044\u306e\u3060\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u306a\u304c\u3089\u5168\u529b\u7d4c\u7406\u90e8\u306e\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u66f8\u3051\u307e\u3059\u3002\u5168\u529b\u6cd5\u4eba\u7a0e\u3092\u4f7f\u3048\u3070\u3001\u66f8\u304d\u65b9\u3059\u3089\u77e5\u3089\u306a\u304f\u3066\u3082\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306f\u3067\u304d\u3066\u3057\u307e\u3046\u6642\u4ee3\u3067\u3059\u3002<br \/>\n\uff08\u7a0e\u7406\u58eb\u3092\u96c7\u3046\u30e1\u30ea\u30c3\u30c8\u306f\u591a\u304f\u3042\u308a\u307e\u3059\u304c\u3001\u5c11\u306a\u304f\u3068\u3082\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u3060\u3051\u306b\u7a0e\u7406\u58eb\u3092\u96c7\u3046\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u3064\u3064\u3042\u308b\u3067\u3057\u3087\u3046\u3002\uff09<br \/>\n\u3053\u308c\u3089\u306e\u30c4\u30fc\u30eb\u3092\u4f7f\u3063\u3066\u662f\u975e\u81ea\u793e\u306b\u3042\u3063\u305f\u65b9\u6cd5\u3067\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u308a\u4e0a\u3052\u3066\u3082\u3089\u3044\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306f\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u66f8\u304d\u65b9\u306a\u306e\u3067\u3001\u672c\u984c\u306f\u7d42\u308f\u3063\u3066\u307e\u3059\u304c\u3001\u6700\u5f8c\u306b\u5192\u982d\u306e\u300c\uff11 \u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u66f8\u304f\u6e96\u5099\u3092\u3059\u308b\u300d\u306e\u300c\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u5b8c\u6210\u307e\u3067\u306e\u5168\u4f53\u50cf\u300d\u3067\u793a\u3057\u305f\u3088\u3046\u306b\u5de5\u7a0b\u304c\u5b9f\u306f\u3042\u3068\uff12\u3064\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u300cSTEP7 \u6c7a\u7b97\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b\u300d\u3068\u300cSTEP8 \u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b\u300d\u4f5c\u696d\u304c\u6b8b\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u88dc\u8db3\u306e\u89e3\u8aac\u3092\u3057\u3066\u7d42\u308f\u308a\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u6c7a\u7b97\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b<\/p>\n<p>\u5225\u8868\u304c\u5b8c\u6210\u3055\u308c\u308b\u307e\u3067\u306b\u5f53\u671f\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306e\u4ed5\u8a33\u3092\u6c7a\u7b97\u306b\u53cd\u6620\u3057\u3066\u3082\u3089\u3063\u3066\u307e\u3059\u306e\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u307e\u3067\u306f\u5b8c\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u6b8b\u308a\u306e\u6c7a\u7b97\u66f8\u306e\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u500b\u5225\u6ce8\u8a18\u8868\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<br \/>\n\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3044\u308c\u3070\u73fe\u6642\u70b9\u3067\u5b8c\u6210\u306b\u8fd1\u3044\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u8ffd\u52a0\u3067\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u304c\u3042\u308c\u3070\u8ffd\u52a0\u3057\u3066\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<br \/>\n\u500b\u5225\u6ce8\u8a18\u8868\u306f\u5c11\u3057\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u306e\u3067\u3001\u4f5c\u6210\u306e\u4ed5\u65b9\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u3082\u3089\u3048\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/japanex.jp\/book\/?p=1886\" 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\/dd92d9c31e643e1b2cfaad9951884c82dc4cc112177baf966a094f1c75ea0184.jpeg?w=868\"   alt=\"\" \/><\/figure><div class=\"lkc-title\">\uff10\u304b\u3089\u308f\u304b\u308b\u500b\u5225\u6ce8\u8a18\u8868\u3068\u306f\uff1f\u7c21\u5358\u306b\u4f5c\u308c\u308b\u30b5\u30f3\u30d7\u30eb\u30fb\u8a18\u8f09\u4f8b\u3042\u308a<\/div><div class=\"lkc-url\" title=\"https:\/\/japanex.jp\/book\/?p=1886\">https:\/\/japanex.jp\/book\/?p=1886<\/div><div class=\"lkc-excerpt\">\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3002\u4e2d\u5c0f\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u4f5c\u6210\u3059\u3079\u304d\u304b\u3002\u500b\u5225\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u4f8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3001\u305d\u308c\u3092\u4e0a\u66f8\u304d\u7de8\u96c6\u30fb\u524a\u9664\u3059\u308b\u3060\u3051\u3067\u8ab0\u3067\u3082\u3059\u3050\u306b\u3067\u304d\u308b\u65b9\u6cd5\u3067\u500b\u5225\u6ce8\u8a18\u8868\u3092\u4f5c\u6210\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<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b<\/p>\n<p>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u306f\u6c7a\u7b97\u66f8\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6c7a\u7b97\u66f8\u304c\u78ba\u5b9a\u3057\u305f\u5f8c\u3067\u306a\u3044\u3068\u4f5c\u6210\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u304c\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u306a\u306e\u304b\u3001\u3069\u306e\u3088\u3046\u306b\u66f8\u304f\u306e\u304b\u3068\u3044\u3046\u306e\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u308b\u306e\u3067\u305d\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"Wt6k1DE9QT\"><p><a href=\"https:\/\/japanex.jp\/blog\/what-is-the-comany-business-specification\">\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3068\u306f\uff1f\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u304c\uff10\u304b\u3089\u66f8\u304d\u65b9\u307e\u3067\u5fb9\u5e95\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3068\u306f\uff1f\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u304c\uff10\u304b\u3089\u66f8\u304d\u65b9\u307e\u3067\u5fb9\u5e95\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/what-is-the-comany-business-specification\/embed#?secret=9lR3xwAZHm#?secret=Wt6k1DE9QT\" data-secret=\"Wt6k1DE9QT\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" 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