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href=\"https:\/\/p-m-g.tokyo\/media\/other\/9575\/#%E5%8A%A0%E7%AE%97%E7%A8%8E%E3%81%8C%E8%AA%B2%E3%81%95%E3%82%8C%E3%82%8B\" >\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/p-m-g.tokyo\/media\/other\/9575\/#%E9%9D%92%E8%89%B2%E7%94%B3%E5%91%8A%E3%81%AE%E5%8F%96%E3%82%8A%E6%B6%88%E3%81%97\" >\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u6d88\u3057<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/p-m-g.tokyo\/media\/other\/9575\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%AE%E7%B4%8D%E7%A8%8E%E6%99%82%E6%9C%9F\"><\/span>\u6cd5\u4eba\u306e\u7d0d\u7a0e\u6642\u671f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6cd5\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u57fa\u672c\u7684\u306a\u7a0e\u91d1\u306f\u3001\u6cd5\u4eba\u7a0e\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e5\u3064\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u4ed6\u306b\u3082\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u306f\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u7d0d\u7a0e\u6642\u671f\u3084\u7d0d\u3081\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<div class=\"txtbox-normal\">\n<ul>\n<li>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u304c\u7d0d\u4ed8\u671f\u9650\u2026\u6cd5\u4eba\u7a0e\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e<\/li>\n<li>\u6bce\u6708\u307e\u305f\u306f\u534a\u5e74\u3054\u3068\u306b\u7d0d\u4ed8\u2026\u6e90\u6cc9\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/li>\n<li>\u90fd\u5ea6\u7d0d\u4ed8\u2026\u5370\u7d19\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u81ea\u52d5\u8eca\u7a0e<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u7ae0\u304b\u3089\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%AE%E7%A8%8E%E9%87%91%E3%81%AE%E7%A8%AE%E9%A1%9E%EF%BC%88%E4%BA%8B%E6%A5%AD%E5%B9%B4%E5%BA%A6%E7%B5%82%E4%BA%86%E6%97%A5%E3%81%8B%E3%82%892%E3%81%8B%E6%9C%88%E4%BB%A5%E5%86%85%E3%81%8C%E7%B4%8D%E4%BB%98%E6%9C%9F%E9%99%90%EF%BC%89\"><\/span>\u6cd5\u4eba\u306e\u7a0e\u91d1\u306e\u7a2e\u985e\uff08\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u304c\u7d0d\u4ed8\u671f\u9650\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/945cd972ecec76081e4514ff79f3b80b.jpeg\" alt=\"TAX\u306e\u8868\u73fe\u3068\u30d3\u30b8\u30cd\u30b9\u30de\u30f3\" width=\"825\" height=\"410\" class=\"alignnone size-full wp-image-15045\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/945cd972ecec76081e4514ff79f3b80b.jpeg 825w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/945cd972ecec76081e4514ff79f3b80b-300x149.jpeg 300w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/945cd972ecec76081e4514ff79f3b80b-768x382.jpeg 768w\" sizes=\"auto, (max-width: 825px) 100vw, 825px\" \/><\/p>\n<p>\u6cd5\u4eba\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u3046\u3061\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u304c\u7d0d\u4ed8\u671f\u9650\u3067\u30011\u5e74\u306b1\u5ea6\u652f\u6255\u3046\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e6\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<ol>\n<li><strong>\u6cd5\u4eba\u7a0e<\/strong><\/li>\n<li><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/strong><\/li>\n<li><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong><\/li>\n<li><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/li>\n<li><strong>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/li>\n<li><strong>\u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e<\/strong><\/li>\n<\/ol>\n<p>\u305d\u308c\u305e\u308c\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E7%A8%8E\"><\/span>\u6cd5\u4eba\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u6cd5\u4eba\u7a0e\u300d\u3068\u306f\u3001\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u56fd\u7a0e\u306e1\u3064\u3067\u3059\u3002<\/p>\n<p>\u76ca\u91d1\u304b\u3089\u640d\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u91d1\u984d\u306b\u3001\u6240\u5b9a\u306e\u7a0e\u7387\u3092\u304b\u3051\u3001\u7a0e\u984d\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306e\u305f\u3081\u3001\u8d64\u5b57\u3067\u3042\u308c\u3070\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e8b\u696d\u5e74\u5ea6\u306f\u4f1a\u793e\u6cd5\u30671\u5e74\u4ee5\u5185\u3068\u306e\u5b9a\u3081\u304c\u3042\u308a\u30011\u5e74\u534a\u307e\u3067\u5ef6\u9577\u3059\u308b\u4f8b\u5916\u63aa\u7f6e\u3092\u9069\u7528\u3055\u305b\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u7a0e\u6cd5\u4e0a\u306e\u533a\u5207\u308a\u306f1\u5e74\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u539f\u524723.2\uff05\u3067\u3059\u304c\u3001\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u95a2\u3057\u3066\u306f\u4ee4\u548c7\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u91d1\u984d\u306e\u90e8\u5206\u306f15\uff05\u306b\u8efd\u6e1b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/p-m-g.tokyo\/media\/other\/6502\/\">\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3068\u306f\uff1f\u4e2d\u5c0f\u4f01\u696d\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E4%BD%8F%E6%B0%91%E7%A8%8E\"><\/span>\u6cd5\u4eba\u4f4f\u6c11\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u300d\u3068\u306f\u3001\u5730\u57df\u793e\u4f1a\u306e\u8cbb\u7528\u3068\u3057\u3066\u3001\u500b\u4eba\u540c\u69d8\u306b\u69cb\u6210\u54e1\u3067\u3042\u308b\u6cd5\u4eba\u306b\u3082\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u5730\u65b9\u7a0e\u306e1\u3064\u3067\u3042\u308a\u3001\u6cd5\u4eba\u304c\u4e8b\u696d\u6240\u306e\u3042\u308b\u90fd\u9053\u5e9c\u770c\u304a\u3088\u3073\u5e02\u753a\u6751\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u5730\u57df\u3067\u5546\u58f2\u306a\u3069\u3092\u3057\u3066\u3044\u308b\u6cd5\u4eba\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u3068\u300c\u5747\u7b49\u5272\u300d\u306e2\u3064\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u5272\u306f\u6cd5\u4eba\u7a0e\u984d\u3092\u57fa\u6e96\u306b\u7b97\u51fa\u30fb\u8ab2\u7a0e\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u3067\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387\u3092\u639b\u3051\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u90fd\u9053\u5e9c\u770c\u306e\u6cd5\u4eba\u7a0e\u5272\u3000\uff1d\u3000\u6cd5\u4eba\u7a0e\u984d\u3000\u00d7\u30001.0\uff05\u30fb\u5e02\u753a\u6751\u306e\u6cd5\u4eba\u7a0e\u5272\u3000\uff1d\u3000\u6cd5\u4eba\u7a0e\u984d\u3000\u00d7\u30006.0\uff05<\/p>\n<p>\u6771\u4eac23\u533a\u306e\u6cd5\u4eba\u7a0e\u5272\u3000\uff1d\u3000\u6cd5\u4eba\u7a0e\u984d\u3000\u00d7\u30007.0\uff05<\/p>\n<\/div>\n<p>\u305d\u306e\u305f\u3081\u8d64\u5b57\u306e\u3068\u304d\u306b\u306f\u6cd5\u4eba\u7a0e\u5272\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5747\u7b49\u5272\u306f\u6cd5\u4eba\u3067\u3042\u308c\u3070\u7b49\u3057\u304f\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u540c\u4e00\u533a\u5206\u5185\u3067\u540c\u4e00\u306e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u984d\u306f\u8cc7\u672c\u91d1\u306e\u984d\u3084\u5f93\u696d\u8005\u6570\u306a\u3069\u3067\u5909\u308f\u308a\u3001\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306f\u6cd5\u4eba\u8cc7\u672c\u91d1\u984d\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u306f\u8cc7\u672c\u91d1\u984d\u3068\u5f93\u696d\u8005\u6570\u3067\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9C%B0%E6%96%B9%E6%B3%95%E4%BA%BA%E7%A8%8E\"><\/span>\u5730\u65b9\u6cd5\u4eba\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u3068\u306f\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u6d88\u8cbb\u7a0e\u73878\uff05\u6bb5\u968e\u53ca\u307310\uff05\u6bb5\u968e\u306b\u5730\u57df\u9593\u306e\u7a0e\u6e90\u306e\u504f\u5728\u306e\u662f\u6b63\u3084\u8ca1\u653f\u529b\u683c\u5dee\u306e\u7e2e\u5c0f\u3092\u56f3\u308b\u305f\u3081\u306b\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3000\uff1d\u3000\u6cd5\u4eba\u7a0e\u984d\u3000\u00d7\u3000\u7a0e\u7387\uff0810.3\uff05\uff09<\/p>\n<\/div>\n<p>\u540d\u79f0\u306f\u300c\u5730\u65b9\u300d\u3068\u3042\u308b\u3082\u306e\u306e\u3001\u5730\u65b9\u7a0e\u3067\u306f\u306a\u304f\u7a0e\u7387\u306f10.3\uff05\u306e\u56fd\u7a0e\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E4%BA%8B%E6%A5%AD%E7%A8%8E\"><\/span>\u6cd5\u4eba\u4e8b\u696d\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u300d\u3068\u306f\u3001\u6cd5\u4eba\u306e\u4e8b\u696d\u305d\u306e\u3082\u306e\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u3068\u304d\u306b\u306f\u3001\u5730\u65b9\u56e3\u4f53\u306e\u5404\u7a2e\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u5206\u62c5\u3059\u308b\u3079\u304d\u3068\u3044\u3046\u8003\u3048\u306e\u3082\u3068\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\u3000=\u3000\u6240\u5f97\u3000\u00d7\u3000\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387<\/p>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u6771\u4eac\u90fd\u3067\u306f\u3001\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\u30fb\u516c\u76ca\u6cd5\u4eba\u7b49\u30fb\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u306f\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u533a\u5206\u3055\u308c\u307e\u3059\u304c\u3001\u6a19\u6e96\u7a0e\u7387\u9069\u7528\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 71.2058%;\">\u8ab2\u7a0e\u6240\u5f97\u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"width: 28.7942%;\">3.5\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.2058%;\">\u8ab2\u7a0e\u6240\u5f97\u5e74400\u4e07\u5186\u8d85\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"width: 28.7942%;\">5.3\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.2058%;\">\u8ab2\u7a0e\u6240\u5f97\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/td>\n<td style=\"width: 28.7942%;\">7.0\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5730\u65b9\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u4e8b\u696d\u6240\u6240\u5728\u306e\u90fd\u9053\u5e9c\u770c\u306b\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u672c\u91d11\u5104\u5186\u8d85\u306e\u666e\u901a\u6cd5\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"txtbox-normal\">\n<ul>\n<li>\u4ed8\u52a0\u4fa1\u5024\u5272\uff08\u4ed8\u52a0\u4fa1\u5024\u984d\u306b\u5fdc\u3058\u305f\u984d\uff09<\/li>\n<li>\u8cc7\u672c\u5272\uff08\u8cc7\u672c\u91d1\u7b49\u306b\u5fdc\u3058\u305f\u984d\uff09<\/li>\n<li>\u6240\u5f97\u5272\uff08\u6240\u5f97\u306b\u5fdc\u3058\u305f\u984d\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5bfe\u3059\u308b\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\u7b49\u306f\u3001\u6240\u5f97\u5272\u306e\u307f\u306e\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u96fb\u6c17\u4f9b\u7d66\u696d\uff08\u5c0f\u58f2\u96fb\u6c17\u4e8b\u696d\u7b49\u53ca\u3073\u767a\u96fb\u4e8b\u696d\u7b49\u3092\u9664\u304f\uff09\u30fb\u30ac\u30b9\u4f9b\u7d66\u696d\u30fb\u4fdd\u967a\u696d\u3092\u55b6\u3080\u6cd5\u4eba\u306f\u3001\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u305f\u53ce\u5165\u5272\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%89%B9%E5%88%A5%E6%B3%95%E4%BA%BA%E4%BA%8B%E6%A5%AD%E7%A8%8E\"><\/span>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u300d\u3068\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u6e90\u306e\u504f\u5728\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e00\u90e8\u3092\u5206\u96e2\u3057\u3066\u5275\u8a2d\u3055\u308c\u305f\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3000\uff1d\u3000\u6240\u5f97\u5272\u984d\u307e\u305f\u306f\u53ce\u5165\u5272\u984d\u3000\u00d7\u3000\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387<\/p>\n<\/div>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304b\u3089\u5206\u3051\u305f\u3089\u308c\u305f\u7a0e\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306e\u3042\u308b\u6cd5\u4eba\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u7387\u306f\u6cd5\u4eba\u306e\u7a2e\u985e\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001\u57fa\u6e96\u6cd5\u4eba\u6240\u5f97\u5272\u984d\u306e\u7a0e\u7387\u306f37\uff05\u3001\u57fa\u6e96\u6cd5\u4eba\u53ce\u5165\u5272\u984d\u306e\u7a0e\u7387\u306f30\uff05\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%83%BB%E5%9C%B0%E6%96%B9%E6%B6%88%E8%B2%BB%E7%A8%8E\"><\/span>\u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u6d88\u8cbb\u7a0e\u300d\u3068\u306f\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3001\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d\u306f\u6d88\u8cbb\u306b\u5bfe\u3057\u3066\u516c\u5e73\u306b\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u9053\u5e9c\u770c\u7a0e\u3067\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53d6\u5f15\u306b\u306f\u3042\u308f\u305b\u3066\u5730\u65b9\u6d88\u8cbb\u7a0e\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u306e\u6cd5\u4eba\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u8d64\u5b57\u3067\u8ab2\u7a0e\u6240\u5f97\u304c\u306a\u304f\u3066\u3082\u7d0d\u3081\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u52067.8\uff05\u3068\u5730\u65b9\u7a0e\u52062.2\uff05\u306e\u5408\u8a0810\uff05\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5834\u5408\u306f\u56fd\u7a0e\u52066.24\uff05\u3068\u5730\u65b9\u7a0e\u52061.76\uff05\u306e\u5408\u8a088\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u671f\u9996\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u672a\u6e80\u306a\u3089\u8a2d\u7acb\u4e8b\u696d\u5e74\u5ea6\u304b\u30891\u5e74\u9593\u306f\u7d0d\u7a0e\u514d\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u304b\u3001\u7279\u5b9a\u671f\u9593\u306e\u7d66\u4e0e\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u3001\u304b\u3064\u671f\u9996\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u672a\u6e80\u306a\u30892\u5e74\u76ee\u3082\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%AE%E7%A8%8E%E9%87%91%E3%81%AE%E7%A8%AE%E9%A1%9E%EF%BC%88%E6%AF%8E%E6%9C%88%E3%81%BE%E3%81%9F%E3%81%AF%E5%8D%8A%E5%B9%B4%E3%81%94%E3%81%A8%E3%81%AB%E7%B4%8D%E4%BB%98%EF%BC%89\"><\/span>\u6cd5\u4eba\u306e\u7a0e\u91d1\u306e\u7a2e\u985e\uff08\u6bce\u6708\u307e\u305f\u306f\u534a\u5e74\u3054\u3068\u306b\u7d0d\u4ed8\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6cd5\u4eba\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u3046\u3061\u3001\u6bce\u6708\u307e\u305f\u306f\u534a\u5e74\u3054\u3068\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u3081\u308b\u6b21\u306e2\u3064\u306e\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<ol>\n<li><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e<\/strong><\/li>\n<li><strong>\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/strong><\/li>\n<\/ol>\n<p>\u672c\u6765\u306f\u5f93\u696d\u54e1\u500b\u4eba\u304c\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u3092\u3001\u4f1a\u793e\u304c\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u9810\u304b\u308a\u3001\u4ee3\u308f\u3063\u3066\u7d0d\u3081\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u7279\u5b9a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u6bce\u6708\u7d0d\u4ed8\u3067\u306f\u306a\u304f\u6570\u304b\u6708\u306b\u4e00\u5ea6\u7d0d\u3081\u308c\u3070\u3088\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a182\u3064\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%BA%90%E6%B3%89%E6%89%80%E5%BE%97%E7%A8%8E\"><\/span>\u6e90\u6cc9\u6240\u5f97\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u300d\u306f\u3001\u500b\u4eba\u306e1\u5e74\u9593\u306e\u6240\u5f97\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3092\u7d66\u4e0e\u3084\u5831\u916c\u304b\u3089\u5929\u5f15\u304d\u30fb\u5fb4\u53ce\u3057\u3001\u4e8b\u696d\u8005\u304c\u4ee3\u308f\u308a\u306b\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u3068\u304d\u3067\u3059\u3002<\/p>\n<div class=\"txtbox-check\">\n<div class=\"bb-label\"><span class=\"fa\"><\/span><\/div>\n<ul>\n<li>\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069\uff08\u61f8\u8cde\u5fdc\u52df\u4f5c\u54c1\u7b49\u306e\u5165\u9078\u8005\u306b\u652f\u6255\u3046\u8cde\u91d1\u7b49\u306f\u4e00\u4eba\u3078\u4e00\u5ea6\u306b\u652f\u6255\u3046\u91d1\u984d\u304c5\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u6e90\u6cc9\u5fb4\u53ce\u306f\u4e0d\u8981\uff09<\/li>\n<li>\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306e\u7279\u5b9a\u8cc7\u683c\u8005\u3078\u306e\u5831\u916c\u30fb\u6599\u91d1<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u306e\u652f\u6255\u3046\u8a3a\u7642\u5831\u916c<\/li>\n<li>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u30fb\u30d7\u30ed\u30b5\u30c3\u30ab\u30fc\u9078\u624b\u30fb\u30d7\u30ed\u30c6\u30cb\u30b9\u9078\u624b\u30fb\u30e2\u30c7\u30eb\u30fb\u5916\u4ea4\u54e1\u306a\u3069\u306e\u5831\u916c\u30fb\u6599\u91d1<\/li>\n<li>\u6620\u753b\u30fb\u6f14\u5287\u30fb\u97f3\u697d\u30fb\u821e\u8e0a\u30fb\u6f2b\u624d\u306a\u3069\u306e\u82b8\u80fd\u3084\u3001\u30c6\u30ec\u30d3\u30b8\u30e7\u30f3\u653e\u9001\u7b49\u306e\u51fa\u6f14\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u30fb\u82b8\u80fd\u30d7\u30ed\u30c0\u30af\u30b7\u30e7\u30f3\u3092\u55b6\u3080\u500b\u4eba\u3078\u306e\u5831\u916c\u30fb\u6599\u91d1<\/li>\n<li>\u30db\u30c6\u30eb\u30fb\u65c5\u9928\u306a\u3069\u3067\u958b\u50ac\u3059\u308b\u5bb4\u4f1a\u7b49\u3067\u63a5\u5f85\u7b49\u3092\u884c\u3046\u30d0\u30f3\u30b1\u30c3\u30c8\u30db\u30b9\u30c6\u30b9\u30fb\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u30fb\u30d0\u30fc\u30fb\u30ad\u30e3\u30d0\u30ec\u30fc\u306a\u3069\u306b\u52e4\u3081\u308b\u30db\u30b9\u30c6\u30b9\u306a\u3069\u306e\u5831\u916c\u30fb\u6599\u91d1<\/li>\n<li>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u5951\u7d04\u91d1\u306a\u3069\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u7d04\u3059\u308b\u3053\u3068\u3067\u4e00\u6642\u306b\u652f\u6255\u3046\u5951\u7d04\u91d1<\/li>\n<li>\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\u3084\u99ac\u4e3b\u3078\u652f\u6255\u3046\u7af6\u99ac\u306e\u8cde\u91d1<\/li>\n<\/ul>\n<\/div>\n<p>\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\">\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f<\/a>\u300d\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u3068\u3001\u7a0e\u7387\u306b\u3088\u308b\u8a08\u7b97\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u304b\u3089\u5dee\u3057\u5f15\u304f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u7528\u3057\u307e\u3059\u304c\u3001\u539f\u7a3f\u6599\u3084\u51fa\u6f14\u6599\u306a\u3069\u306e\u5831\u916c\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u7a0e\u7387\u3092\u304b\u3051\u3066\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3000\uff1d\u3000\u5831\u916c\u984d\u3000\u00d7\u3000\u7a0e\u7387<\/p>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u539f\u7a3f\u6599\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306f10.21\uff05\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u7b49\u304b\u3089\u5dee\u3057\u5f15\u304f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u696d\u54e110\u4eba\u672a\u6e80\u3067\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306e\u307f\u3001\u7d0d\u4ed8\u671f\u9650\u3092\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5ef6\u9577\u3067\u304d\u308b\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 72.2453%;\">1\uff5e6\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u306e\u7d0d\u671f<\/td>\n<td style=\"width: 27.7547%;\">7\u670810\u65e5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.2453%;\">7\uff5e12\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u306e\u7d0d\u671f<\/td>\n<td style=\"width: 27.7547%;\">\u7fcc\u5e741\u670820\u65e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BD%8F%E6%B0%91%E7%A8%8E%EF%BC%88%E7%89%B9%E5%88%A5%E5%BE%B4%E5%8F%8E%EF%BC%89\"><\/span>\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09\u300d\u3068\u306f\u3001\u672c\u6765\u306f\u500b\u4eba\u304c\u7d0d\u4ed8\u3059\u308b\u3079\u304d\u4f4f\u6c11\u7a0e\u3092\u3001\u96c7\u7528\u3059\u308b\u4e8b\u696d\u8005\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u524d\u5e74\u5ea6\u306e\u500b\u4eba\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306e\u305f\u3081\u3001\u7d66\u4e0e\u306e\u984d\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u5909\u308f\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5f93\u696d\u54e1\u305d\u308c\u305e\u308c\u306e\u524d\u5e74\u6240\u5f97\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3055\u308c\u305f\u7a0e\u984d\u901a\u77e5\u304c\u4e8b\u696d\u8005\u3078\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u8005\u304c\u7279\u5225\u5fb4\u53ce\u3057\u305f\u4f4f\u6c11\u7a0e\u306f\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084\u7279\u5225\u5fb4\u53ce\u306e\u4f4f\u6c11\u7a0e\u4ee5\u5916\u306b\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u306e\u5fb4\u53ce\u3082\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u5fd8\u308c\u305a\u5dee\u3057\u5f15\u3044\u3066\u652f\u6255\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%AE%E7%A8%8E%E9%87%91%E3%81%AE%E7%A8%AE%E9%A1%9E%EF%BC%88%E9%83%BD%E5%BA%A6%E7%B4%8D%E4%BB%98%EF%BC%89\"><\/span>\u6cd5\u4eba\u306e\u7a0e\u91d1\u306e\u7a2e\u985e\uff08\u90fd\u5ea6\u7d0d\u4ed8\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/7cf47cc1d7c8e5295e55fb2a36d48c88.jpg\" alt=\"\u6cd5\u4eba\u5370\u306e\u7a2e\u985e\" width=\"825\" height=\"549\" class=\"alignnone size-full wp-image-15047\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/7cf47cc1d7c8e5295e55fb2a36d48c88.jpg 825w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/7cf47cc1d7c8e5295e55fb2a36d48c88-300x200.jpg 300w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/7cf47cc1d7c8e5295e55fb2a36d48c88-768x511.jpg 768w\" sizes=\"auto, (max-width: 825px) 100vw, 825px\" \/><\/p>\n<p>\u6cd5\u4eba\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u53d6\u5f15\u306a\u3069\u306b\u304a\u3044\u3066\u305d\u306e\u90fd\u5ea6\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a2e\u985e\u3084\u3001\u6240\u6709\u3059\u308b\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li><strong>\u5370\u7d19\u7a0e<\/strong><\/li>\n<li><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/li>\n<li><strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/strong><\/li>\n<li><strong>\u81ea\u52d5\u8eca\u7a0e<\/strong><\/li>\n<\/ol>\n<p>\u305d\u308c\u305e\u308c\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%8D%B0%E7%B4%99%E7%A8%8E\"><\/span>\u5370\u7d19\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u5370\u7d19\u7a0e\u300d\u3068\u306f\u3001\u7d4c\u6e08\u7684\u306a\u53d6\u5f15\u3067\u4f5c\u6210\u3055\u308c\u305f\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u3055\u308c\u308b\u66f8\u985e\u306b\u53ce\u5165\u5370\u7d19\u3068\u3044\u3046\u7d19\u7247\u3092\u8cbc\u308a\u3001\u6d88\u5370\u3092\u3057\u3066\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p>\u8cbc\u308a\u5fd8\u308c\u308b\u3068\u8131\u7a0e\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u306a\u3044\u305f\u3081\u306b\u3082\u5fd8\u308c\u305a\u7d0d\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u306a\u6587\u66f8\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"iconbox-file\">\n<ul>\n<li>\u571f\u5730\u8cc3\u8cb8\u5951\u7d04\u66f8<\/li>\n<li>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8<\/li>\n<li>\u6a29\u5229\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff08\u7279\u8a31\u6a29\u3084\u8457\u4f5c\u6a29\u306a\u3069\uff09<\/li>\n<li>\u904b\u9001\u5951\u7d04\u66f8<\/li>\n<li>\u8ca8\u7269\u904b\u9001\u5f15\u53d7\u66f8<\/li>\n<li>\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8<\/li>\n<li>\u5e83\u544a\u5951\u7d04\u66f8\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u53ce\u5165\u5370\u7d19\u306e\u91d1\u984d\u306f\u53d6\u5f15\u984d\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u305f\u3081\u3001\u78ba\u8a8d\u306e\u4e0a\u5370\u7d19\u3092\u8cfc\u5165\u3057\u3001\u5f35\u308a\u4ed8\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%99%BB%E9%8C%B2%E5%85%8D%E8%A8%B1%E7%A8%8E\"><\/span>\u767b\u9332\u514d\u8a31\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u3068\u306f\u3001\u4e0d\u52d5\u7523\u30fb\u8239\u8236\u30fb\u822a\u7a7a\u6a5f\u30fb\u4f1a\u793e\u30fb\u4eba\u306e\u8cc7\u683c\u306a\u3069\u306b\u95a2\u3059\u308b\u767b\u8a18\u30fb\u767b\u9332\u30fb\u7279\u8a31\u30fb\u514d\u8a31\u30fb\u8a31\u53ef\u30fb\u8a8d\u53ef\u30fb\u8a8d\u5b9a\u30fb\u6307\u5b9a\u30fb\u6280\u80fd\u8a3c\u660e\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u767b\u8a18\u3084\u767b\u9332\u306a\u3069\u306b\u3088\u308a\u3001\u7d0d\u4ed8\u306e\u65b9\u6cd5\u3084\u671f\u9650\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u571f\u5730\u306e\u58f2\u8cb7\u3067\u306f\u3001\u4e0d\u52d5\u7523\u4fa1\u984d\u306e1000\u5206\u306e20\u306e\u7a0e\u7387\u3067\u767b\u9332\u514d\u8a31\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u5546\u696d\u767b\u8a18\u3067\u3042\u308c\u3070\u3001\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb\u306b\u304a\u3044\u3066\u306f\u8cc7\u672c\u91d1\u984d\u306e1000\u5206\u306e7\u306e\u767b\u9332\u514d\u8a31\u7a0e\u304c\u5fc5\u8981\u3067\u3042\u308a\u300115\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f\u7533\u8acb\u4ef6\u65701\u4ef6\u306b\u3064\u304d15\u4e07\u5186\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E7%A8%8E\"><\/span>\u56fa\u5b9a\u8cc7\u7523\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u300d\u3068\u306f\u3001\u4f1a\u793e\u6240\u6709\u306e\u571f\u5730\u30fb\u5efa\u7269\u30fb\u6a5f\u68b0\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u6bce\u5e741\u67081\u65e5\u306b\u8cc7\u7523\u4fa1\u5024\u304c\u6c7a\u5b9a\u3057\u3001\u8a55\u4fa1\u984d\u3054\u3068\u3067\u6c7a\u3081\u3089\u308c\u305f\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u6240\u5728\u3059\u308b\u5e02\u753a\u6751\uff08\u6771\u4eac23\u533a\u5185\u306f\u6771\u4eac\u90fd\uff09\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u7a0e\u53ce\u306e\u4f7f\u3044\u9053\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u666e\u901a\u7a0e\u3067\u3059\u3002<\/p>\n<p>6\u6708\u30fb9\u6708\u30fb12\u6708\u30fb2\u6708\u306e\u5e744\u56de\u306b\u5206\u3051\u3066\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3068\u3001\u5168\u984d\u3092\u4e00\u62ec\u3067\u7d0d\u3081\u308b\u65b9\u6cd5\u304c\u3042\u308a\u3001\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%87%AA%E5%8B%95%E8%BB%8A%E7%A8%8E\"><\/span>\u81ea\u52d5\u8eca\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u81ea\u52d5\u8eca\u7a0e\u300d\u3068\u306f\u3001\u81ea\u52d5\u8eca\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3068\u8ab2\u3055\u308c\u308b\u5730\u65b9\u7a0e\u306e1\u3064\u3067\u3042\u308a\u3001\u6392\u6c17\u91cf\u306b\u5fdc\u3058\u3066\u7d0d\u7a0e\u984d\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>4\u67081\u65e5\u6642\u70b9\u3067\u81ea\u52d5\u8eca\u3092\u6240\u6709\u3057\u3001\u8eca\u691c\u8a3c\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u3068\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u793e\u7528\u8eca\u3082\u4f8b\u5916\u3067\u306f\u306a\u304f\u30014\u67081\u65e5\u6bb5\u968e\u3067\u4f1a\u793e\u540d\u7fa9\u306e\u8eca\u3092\u6240\u6709\u3057\u3066\u3044\u308c\u3070\u3001\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>5\u6708\u4e0a\u65ec\u9803\u306b\u306f\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b\u305f\u3081\u3001\u5c4a\u3044\u305f\u5f53\u6708\u672b\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%80%8B%E4%BA%BA%E4%BA%8B%E6%A5%AD%E4%B8%BB%E3%81%8C%E6%94%AF%E6%89%95%E3%81%86%E7%A8%8E%E9%87%91%E3%81%AE%E7%A8%AE%E9%A1%9E\"><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u652f\u6255\u3046\u7a0e\u91d1\u306e\u7a2e\u985e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/3bd32984021e574e49e178aef55bc78a.jpg\" alt=\"\u9752\u8272\u7533\u544a\u66f8\" width=\"825\" height=\"549\" class=\"alignnone size-full wp-image-15046\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/3bd32984021e574e49e178aef55bc78a.jpg 825w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/3bd32984021e574e49e178aef55bc78a-300x200.jpg 300w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/3bd32984021e574e49e178aef55bc78a-768x511.jpg 768w\" sizes=\"auto, (max-width: 825px) 100vw, 825px\" \/><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u652f\u6255\u3046\u7a0e\u91d1\u306f\u3001\u5927\u304d\u304f\u6b21\u306e5\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<ol>\n<li><strong>\u6240\u5f97\u7a0e<\/strong><\/li>\n<li><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/strong><\/li>\n<li><strong>\u500b\u4eba\u4f4f\u6c11\u7a0e<\/strong><\/li>\n<li><strong>\u500b\u4eba\u4e8b\u696d\u7a0e<\/strong><\/li>\n<li><strong>\u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e<\/strong><\/li>\n<\/ol>\n<p>\u305d\u308c\u305e\u308c\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%BE%97%E7%A8%8E\"><\/span>\u6240\u5f97\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u6240\u5f97\u7a0e\u300d\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306e\u6240\u5f97\u304b\u3089\u3001\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a>\u300d\u306e\u901f\u7b97\u8868\u3092\u6d3b\u7528\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u3060\u3051\u3067\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3001\u7a0e\u984d\u3092\u7c21\u5358\u306b\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u3082\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059<\/p>\n<div class=\"iconbox-pen\">\n<p>\u8ab2\u7a0e\u6240\u5f97\u3000\uff1d\u3000\u58f2\u4e0a\u3000\uff0d\u3000\u5fc5\u8981\u7d4c\u8cbb\u3000\uff0d\u3000\u6240\u5f97\u63a7\u9664<\/p>\n<p>\u6240\u5f97\u7a0e\u3000\uff1d\u3000\u8ab2\u7a0e\u6240\u5f97\u3000\u00d7\u3000\u7a0e\u7387\u3000\uff0d\u3000\u63a7\u9664\u984d<\/p>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"%E5%BE%A9%E8%88%88%E7%89%B9%E5%88%A5%E6%89%80%E5%BE%97%E7%A8%8E\"><\/span>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u306f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u5fa9\u8208\u3067\u5fc5\u8981\u306a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>2013\uff08\u5e73\u621025\uff09\u5e74\u304b\u30892037\uff08\u4ee4\u548c19\uff09\u5e74\u307e\u3067\u306e25\u5e74\u9593\u306b\u304a\u3051\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308c\u3070\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3001\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u306b\u7a0e\u73872.1\uff05\u3067\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3000\uff1d\u3000\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u3000\u00d7\u30002.1\uff05<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u3068\u306f\u3001\u6240\u5f97\u7a0e\u984d\u304b\u3089\u914d\u5f53\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u306e\u7a0e\u984d\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u984d\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%80%8B%E4%BA%BA%E4%BD%8F%E6%B0%91%E7%A8%8E\"><\/span>\u500b\u4eba\u4f4f\u6c11\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u500b\u4eba\u4f4f\u6c11\u7a0e\u300d\u306f\u3001\u81ea\u6cbb\u4f53\u304c\u4f4f\u6c11\u3078\u8eab\u8fd1\u306a\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u3001\u4f4f\u6c11\u306e\u62c5\u7a0e\u529b\u306b\u5fdc\u3058\u3066\u5e83\u304f\u5206\u62c5\u3059\u308b\u305f\u3081\u306e\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u307e\u3044\u306e\u90fd\u9053\u5e9c\u770c\u304a\u3088\u3073\u533a\u5e02\u753a\u6751\u3078\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u3067\u3042\u308a\u3001\u6240\u5f97\u5272\u3068\u5747\u7b49\u5272\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u5272\u306f\u3001\u524d\u5e74\u306e\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u7a0e\u7387\u306f\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u533a\u753a\u6751\u6c11\u7a0e\u3092\u5408\u308f\u305b\u305f10\uff05\u304c\u6a19\u6e96\u3067\u3059\u3002<\/p>\n<p>\u5747\u7b49\u5272\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u306b\u95a2\u308f\u3089\u305a\u5b9a\u984d\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u6240\u5f97\u5272\u984d\u3000\uff1d\u3000\uff08\u4e8b\u696d\u6240\u5f97\u91d1\u984d\uff0d\u6240\u5f97\u63a7\u9664\uff09\u3000\u00d7\u3000\u7a0e\u7387\u3000\uff0d\u3000\u7a0e\u984d\u63a7\u9664<\/p>\n<p>\u5747\u7b49\u5272\u984d\u3000\uff1d\u3000\u5404\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u5b9a\u3081\u305f\u7a0e\u984d\uff08\u5b9a\u984d\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u30012024\uff08\u4ee4\u548c6\uff09\u5e74\u5ea6\u304b\u3089\u306f\u300c\u68ee\u6797\u74b0\u5883\u7a0e\u300d\u304c\u5e74\u984d1000\u5186\u3001\u8ffd\u52a0\u3067\u5747\u7b49\u5272\u984d\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%80%8B%E4%BA%BA%E4%BA%8B%E6%A5%AD%E7%A8%8E\"><\/span>\u500b\u4eba\u4e8b\u696d\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u500b\u4eba\u4e8b\u696d\u7a0e\u300d\u306f\u3001\u500b\u4eba\u306e\u4e8b\u696d\u306e\u3046\u3061\u3001\u5730\u65b9\u7a0e\u6cd5\u7b49\u3067\u5b9a\u3081\u3089\u308c\u305f\u6cd5\u5b9a\u696d\u7a2e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u90fd\u9053\u5e9c\u770c\u306b\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u3067\u3042\u308a\u3001\u500b\u4eba\u3067\u4e8b\u696d\u3092\u884c\u3046\u3068\u304d\u306b\u5229\u7528\u3059\u308b\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u904b\u55b6\u306b\u304a\u3051\u308b\u7d4c\u8cbb\u306e\u4e00\u90e8\u3092\u8ca0\u62c5\u3059\u308b\u305f\u3081\u306b\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p>\u696d\u7a2e\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u3084\u3001\u6240\u5f97\u306b\u3088\u3063\u3066\u63a7\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u3068\u304d\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u3000\uff1d\u3000\uff08\u4e8b\u696d\u6240\u5f97\u984d\uff0d\u4e8b\u696d\u4e3b\u63a7\u9664290\u4e07\u5186\uff09\u3000\u00d7\u3000\u7a0e\u7387<\/p>\n<\/div>\n<p>\u7a0e\u7387\u306f\u696d\u7a2e\u306b3\uff5e5\uff05\u306e\u9593\u3067\u8a2d\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u984d\u306f\u3001\u4e8b\u696d\u306e\u7dcf\u53ce\u5165\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u984d\u304b\u3089\u3001\u4e8b\u696d\u4e3b\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u5e74290\u4e07\u5186\u306e\u4e8b\u696d\u4e3b\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e8b\u696d\u6240\u5f97\u984d\u304c\u5e74290\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%83%BB%E5%9C%B0%E6%96%B9%E6%B6%88%E8%B2%BB%E7%A8%8E-2\"><\/span>\u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u6d88\u8cbb\u7a0e\u300d\u306f\u56fd\u306e\u7a0e\u91d1\u3067\u3001\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d\u306f\u90fd\u9053\u5e9c\u770c\u306e\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u5546\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306a\u3069\u306e\u53d6\u5f15\u3067\u3001\u5e83\u304f\u516c\u5e73\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3057\u3066\u4e8b\u696d\u8005\u304c\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u5546\u54c1\u306a\u3069\u3092\u8ca9\u58f2\u3057\u305f\u3068\u304d\u306b\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u304b\u3089\u3001\u4ed5\u5165\u308c\u306a\u3069\u306e\u969b\u306b\u8ca9\u58f2\u5148\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u7d0d\u3081\u308b\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"iconbox-pen\">\n<p>\u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u7b49\u3000\uff1d\u3000\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u7b49\u3000\uff0d\u3000\u4ed5\u5165\u308c\u307e\u305f\u306f\u7d4c\u8cbb\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u7b49<\/p>\n<\/div>\n<p>\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u306f\u6d88\u8cbb\u7a0e\u984d\u306e78\u5206\u306e22\u3067\u3059\u3002<\/p>\n<p>\u56fd\u306e\u6d88\u8cbb\u7a0e\u73877.8\uff05\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e2.2\uff05\u306e\u5408\u8a0810\uff05\u5206\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%AE%E7%94%B3%E5%91%8A%E3%83%BB%E7%B4%8D%E7%A8%8E%E6%BC%8F%E3%82%8C%E3%81%AB%E3%82%88%E3%82%8B%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3\"><\/span>\u6cd5\u4eba\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u6f0f\u308c\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/cc396b616aceb42de556c7753586ec47.jpg\" alt=\"\u30d0\u30c4\u306e\u30d7\u30ec\u30fc\u30c8\u3092\u51fa\u3059\" width=\"825\" height=\"549\" class=\"alignnone size-full wp-image-15048\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/cc396b616aceb42de556c7753586ec47.jpg 825w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/cc396b616aceb42de556c7753586ec47-300x200.jpg 300w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/08\/cc396b616aceb42de556c7753586ec47-768x511.jpg 768w\" sizes=\"auto, (max-width: 825px) 100vw, 825px\" \/><\/p>\n<p>\u6cd5\u4eba\u304c\u7a0e\u91d1\u3092\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u3068\u304d\u3084\u7d0d\u7a0e\u6f0f\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u3068\u7559\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ol>\n<li><strong>\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b<\/strong><\/li>\n<li><strong>\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b<\/strong><\/li>\n<li><strong>\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u6d88\u3057<\/strong><\/li>\n<\/ol>\n<p>\u305d\u308c\u305e\u308c\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%BB%B6%E6%BB%9E%E7%A8%8E%E3%81%8C%E8%AA%B2%E3%81%95%E3%82%8C%E3%82%8B\"><\/span>\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u4eba\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u6f0f\u308c\u304c\u3042\u308b\u3068\u3001\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u7a2e\u985e\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u7d0d\u4ed8\u671f\u9650\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u3001\u539f\u5247\u3001\u671f\u9650\u5f8c\u304b\u3089\u7d0d\u4ed8\u65e5\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u305f\u8ffd\u52a0\u306e\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5ef6\u6ede\u7a0e\u306e\u984d\u306f\u3001\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u30662\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u3081\u308b\u3068\u304d\u3068\u30012\u304b\u6708\u7d4c\u904e\u4ee5\u964d\u3067\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 30.7955%; text-align: center;\">\u7d0d\u4ed8\u671f\u9650\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u3081\u308b\u5834\u5408<\/td>\n<td style=\"width: 69.2045%;\">\u5ef6\u6ede\u7a0e\uff1d\u7d0d\u4ed8\u984d\u00d7\u5ef6\u6ede\u7a0e\uff08\u5e747.3\uff05\u307e\u305f\u306f\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b1\uff05\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408\uff09\u00d7\u671f\u9593\uff08\u65e5\u6570\uff09\u00f7 365\uff08\u5e74\u9593\u65e5\u6570\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.7955%; text-align: center;\">\u7d0d\u4ed8\u671f\u9650\u304b\u30892\u304b\u6708\u3092\u904e\u304e\u3066\u7d0d\u3081\u308b\u5834\u5408<\/td>\n<td style=\"width: 69.2045%;\">\u5ef6\u6ede\u7a0e\uff1d\u7d0d\u4ed8\u984d\u00d7\u5ef6\u6ede\u7a0e\uff08\u5e7414.6\uff05\u307e\u305f\u306f\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b7.3\uff05\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408\uff09\u00d7\u671f\u9593\uff08\u65e5\u6570\uff09\u00f7365\uff08\u5e74\u9593\u65e5\u6570\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%E5%8A%A0%E7%AE%97%E7%A8%8E%E3%81%8C%E8%AA%B2%E3%81%95%E3%82%8C%E3%82%8B\"><\/span>\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u4eba\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u6f0f\u308c\u304c\u3042\u308b\u3068\u3001\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u52a0\u7b97\u7a0e\u306f\u3001\u7533\u544a\u7fa9\u52d9\u304c\u9069\u6b63\u306b\u5c65\u884c\u3055\u308c\u306a\u3044\u3068\u304d\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u305f\u3068\u3048\u3070\u7533\u544a\u304a\u6f0f\u308c\u3084\u5185\u5bb9\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u304d\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u3055\u308c\u308b\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u52a0\u7b97\u7a0e\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 15%; 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