{"id":699,"date":"2025-01-30T10:30:07","date_gmt":"2025-01-30T01:30:07","guid":"https:\/\/sell-media.housedo.com\/Array","modified":"2025-01-30T14:02:28","modified_gmt":"2025-01-30T05:02:28","slug":"documents-required-when-filing-a-final-tax-return-for-land-sale","status":"publish","type":"post","link":"https:\/\/sell-media.housedo.com\/sell\/media\/documents-required-when-filing-a-final-tax-return-for-land-sale\/","title":{"rendered":"\u571f\u5730\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\uff1f\u30b1\u30fc\u30b9\u3054\u3068\u306b\u7528\u610f\u3059\u308b\u66f8\u985e\u3084\u6ce8\u610f\u70b9\u3001\u6d41\u308c\u3082\u7d39\u4ecb"},"content":{"rendered":"\r\n<p>\u571f\u5730\u58f2\u5374\u3067\u306e\u5229\u76ca\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7d66\u4e0e\u3068\u7570\u306a\u308a\u5929\u5f15\u304d\u306a\u3069\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u306a\u3044\u305f\u3081\u3001\u591a\u304f\u306e\u4eba\u304c\u982d\u3092\u60a9\u307e\u305b\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3084\u624b\u7d9a\u304d\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<!-- 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class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u3082\u5229\u76ca\u304c\u51fa\u306a\u3044\u3001\u307e\u305f\u306f\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3067\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3092\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u72b6\u6cc1\u3092\u3088\u304f\u307f\u306a\u304c\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n<!-- wp:heading -->\r\n<h2 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href=\"#fudosan-no-shutoku-hi-ryoshusho\">\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u9818\u53ce\u66f8\u306e\u30b3\u30d4\u30fc<\/a><\/li>\r\n    <li><a href=\"#fudosan-shutoku-tori-hen\">\u4e0d\u52d5\u7523\u53d6\u5f97\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<\/a><\/li>\r\n    <li><a href=\"#fudosan-baibai-tori-hen\">\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<\/a><\/li>\r\n    <li><a href=\"#fudosan-no-joto-hi-ryoshusho\">\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u8cbb\u7528\u304c\u308f\u304b\u308b\u9818\u53ce\u66f8\u306e\u30b3\u30d4\u30fc<\/a><\/li>\r\n    <li><a href=\"#touki-jiko-shoumei-sho\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/a><\/li>\r\n    <li><a href=\"#honnin-kakunin-shorui\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/a><\/li>\r\n    <li><a href=\"#gensen-choshuhyo\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a><\/li>\r\n<\/ul>\r\n<!-- 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-->\r\n\r\n<p>\u58f2\u5374\u6642\u306e\u8cbb\u7528\u3092\u78ba\u5b9a\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u306e\u9818\u53ce\u8a3c\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u4fdd\u5b58\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4e0d\u52d5\u7523\u305d\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306e\u53d6\u5f15\u306b\u304b\u304b\u308b\u9818\u53ce\u66f8\u3060\u3051\u3067\u306a\u304f\u3001\u4ef2\u4ecb\u696d\u8005\u3078\u306e\u624b\u6570\u6599\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3001\u767b\u8a18\u624b\u6570\u6599\u3001\u5951\u7d04\u66f8\u306e\u5370\u7d19\u4ee3\u3001\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u53d6\u5f15\u3067\u4f4f\u6c11\u3078\u652f\u6255\u3046\u7acb\u3061\u9000\u304d\u6599\u3084\u79fb\u8ee2\u6599\u306a\u3069\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"touki-jiko-shoumei-sho\" class=\"wp-block-heading\"><strong>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u63a8\u5968\u3055\u308c\u308b\u306e\u306f\u300c\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\u300d\u3067\u3059\u3002\u6cd5\u52d9\u5c40\u3067\u767a\u884c\u3067\u304d\u308b\u307b\u304b\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u7533\u8acb\u3082\u53ef\u80fd\u3067\u3059\u3002\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u8a3c\u660e\u66f8\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"honnin-kakunin-shorui\" class=\"wp-block-heading\"><strong>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u8eab\u5143\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u78ba\u8a8d\u306b\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3084\u756a\u53f7\u4ed8\u304d\u4f4f\u6c11\u7968\u3092\u5229\u7528\u3057\u307e\u3059\u3002\u8eab\u5143\u78ba\u8a8d\u306b\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3001\u5199\u771f\u4ed8\u304d\u8eab\u5206\u8a3c\u660e\u66f8\u3001\u9001\u4ed8\u3055\u308c\u305f\u516c\u7684\u66f8\u985e\u3001\u307e\u305f\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u5065\u5eb7\u4fdd\u967a\u8a3c\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u3042\u308c\u3070\u30012\u3064\u306e\u66f8\u985e\u3092\u7528\u610f\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u8eab\u5143\u3001\u4e21\u65b9\u306e\u78ba\u8a8d\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"gensen-choshuhyo\" class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u8b72\u6e21\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u969b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u81ea\u4f53\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u53ce\u5165\u91d1\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u7528\u610f\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3010\u7279\u4f8b\u5229\u7528\u6642\u306e\u307f\u3011<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u4ee5\u4e0b\u304b\u3089\u9078\u3093\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#kyoju-shuyou-3000\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/a><\/li>\r\n    <li><a href=\"#kyoju-shuyou-10nen\">\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/a><\/li>\r\n    <li><a href=\"#tokutei-kaihange\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/a><\/li>\r\n    <li><a href=\"#kosaizou-shuyou\">\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/a><\/li>\r\n    <li><a href=\"#souzoku-zaisan\">\u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/a><\/li>\r\n    <li><a href=\"#kyonyu-zaisan-sonekisan\">\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/a><\/li>\r\n    <li><a href=\"#tokutei-kyonyu-zaisan\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/a><\/li>\r\n    <li><a href=\"#teikimyori-tichi\">\u4f4e\u672a\u5229\u7528\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e100\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306e\u7279\u4f8b\u3068\u3001\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"kyoju-shuyou-3000\" class=\"wp-block-heading\"><strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u6700\u59273,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6238\u7c4d\u306e\u9644\u7968\u3084\u9664\u7968\u3001\u9664\u9644\u7968\u306e\u5199\u3057\uff08\u4f4f\u6240\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"kyoju-shuyou-10nen\" class=\"wp-block-heading\"><strong>\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>10\u5e74\u4ee5\u4e0a\u6240\u6709\u3057\u305f\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3059\u308b\u969b\u3082\u3001\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u58f2\u5374\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3084\u6238\u7c4d\u306e\u9644\u7968\u306a\u3069\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"tokutei-kaihange\" class=\"wp-block-heading\"><strong>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8cb7\u3044\u63db\u3048\u308b\u969b\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7a0e\u91d1\u306e\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u304c\u8ffd\u52a0\u306e\u5fc5\u8981\u66f8\u985e\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:list -->\r\n<ul>\r\n    <li>\u58f2\u5374\u3057\u305f\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\r\n    <li>\u6238\u7c4d\u306e\u9644\u7968\u3084\u3001\u9644\u7968\u306e\u9664\u7968\u3001\u9664\u9644\u7968\u306e\u5199\u3057\uff08\u4f4f\u6240\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\uff09<\/li>\r\n    <li>\u8cb7\u3044\u63db\u3048\u305f\u5bb6\u3084\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u307e\u305f\u306f\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<\/li>\r\n<\/ul>\r\n<!-- \/wp:list 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-->\r\n\r\n<p>\u76f8\u7d9a\u306b\u3088\u308a\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u969b\u3001\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:list -->\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\uff085\u9762\uff09<\/li>\r\n    <li>\u58f2\u5374\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\r\n    <li>\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u7b49\u78ba\u8a8d\u66f8<\/li>\r\n<\/ul>\r\n<!-- \/wp:list -->\r\n\r\n<h3 id=\"souzoku-zaisan\" class=\"wp-block-heading\"><strong>\u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u76f8\u7d9a\u306b\u3088\u308b\u8ca1\u7523\u306e\u8b72\u6e21\u6240\u5f97\u306b\u95a2\u3057\u3066\u3001\u53d6\u5f97\u8cbb\u7528\u306b\u76f8\u7d9a\u7a0e\u984d\u3092\u52a0\u7b97\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u8ffd\u52a0\u3067\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:list -->\r\n<ul>\r\n    <li>\u76f8\u7d9a\u8ca1\u7523\u306e\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u660e\u7d30\u66f8\uff08\u5e73\u621027\u5e741\u67081\u65e5\u4ee5\u5f8c\u76f8\u7d9a\u958b\u59cb\u7528\uff09<\/li>\r\n    <li>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u30b3\u30d4\u30fc<\/li>\r\n<\/ul>\r\n<!-- \/wp:list -->\r\n\r\n<h3 id=\"kyonyu-zaisan-sonekisan\" class=\"wp-block-heading\"><strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8cb7\u3044\u63db\u3048\u308b\u969b\u306b\u751f\u3058\u305f\u8b72\u6e21\u640d\u5931\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:list -->\r\n<ul>\r\n    <li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff09<\/li>\r\n    <li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u660e\u7d30\u66f8<\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\r\n    <li>\u6238\u7c4d\u306e\u9644\u7968\u3084\u9644\u7968\u306e\u9664\u7968\u3001\u9664\u9644\u7968\u306e\u5199\u3057\uff08\u4f4f\u6240\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\uff09<\/li>\r\n    <li>\u8cb7\u3044\u63db\u3048\u305f\u5bb6\u30fb\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u307e\u305f\u306f\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<\/li>\r\n    <li>\u8cb7\u3044\u63db\u3048\u305f\u5bb6\u30fb\u571f\u5730\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u306a\u3069\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3001\u307e\u305f\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/li>\r\n<\/ul>\r\n<!-- \/wp:list -->\r\n\r\n<h3 id=\"tokutei-kyonyu-zaisan\" class=\"wp-block-heading\"><strong>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u7279\u4f8b\u3067\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u8ffd\u52a0\u3067\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:list -->\r\n<ul>\r\n    <li>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff09<\/li>\r\n    <li>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u8a08\u7b97\u66f8<\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\r\n    <li>\u4f4f\u6240\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306f\u6238\u7c4d\u306e\u9644\u7968\u3084\u9644\u7968\u306e\u9664\u7968\u306e\u5199\u3057<\/li>\r\n    <li>\u9664\u9644\u7968\u306e\u5199\u3057\u306a\u3069\u3001\u58f2\u5374\u3057\u305f\u571f\u5730\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u306a\u3069\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/li>\r\n<\/ul>\r\n<!-- \/wp:list -->\r\n\r\n<h3 id=\"teikimyori-tichi\" class=\"wp-block-heading\"><strong>\u4f4e\u672a\u5229\u7528\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e100\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001\u4f4e\u672a\u5229\u7528\u571f\u5730\u306a\u3069\u3092\u8b72\u6e21\u3059\u308b\u969b\u3001\u6700\u5927100\u4e07\u5186\u307e\u3067\u306e\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f4e\u672a\u5229\u7528\u571f\u5730\u7b49\u78ba\u8a8d\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u571f\u5730\u3092\u58f2\u3063\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#tokubetsu-koujogaku-sashihiku\">\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/a><\/li>\r\n    <li><a href=\"#shotoku-zeigaku-sanshutsu\">\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"tokubetsu-koujogaku-sashihiku\" class=\"wp-block-heading\"><strong>\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u7279\u5225\u63a7\u9664\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n<p>\u4f8b\u3048\u3070\u3001<b>3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/b>\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n<p>\u305f\u3060\u3057\u3001<b>\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u9808<\/b>\u3067\u3059\u306e\u3067\u3001\u7533\u544a\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"shotoku-zeigaku-sanshutsu\" class=\"wp-block-heading\"><strong>\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u571f\u5730\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n<p><b>\u8b72\u6e21\u6240\u5f97\u7a0e \uff1d \u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97 \u00d7 \u7a0e\u7387<\/b><\/p>\r\n\r\n<p>\u7a0e\u7387\u306f\u3001\u571f\u5730\u306e\u6240\u6709\u671f\u9593\u304c<b>5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u304b<\/b>\u3069\u3046\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n<p>\u4ee5\u4e0b\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u7a0e\u7387\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:table -->\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<thead>\r\n<tr>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u6240\u6709\u671f\u9593<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u6240\u5f97\u7a0e<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u4f4f\u6c11\u7a0e<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u5408\u8a08<\/b><\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5\u5e74\u4ee5\u4e0b\uff08\u77ed\u671f\uff09<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">30.63%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">9%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">39.63%<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5\u5e74\u8d85\uff08\u9577\u671f\uff09<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">15.315%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">20.315%<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<!-- \/wp:table -->\r\n\r\n<p><b>\u6ce8\u610f\u70b9<\/b>: \u6240\u6709\u671f\u9593\u306f\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u5e74\u306e\u6240\u6709\u671f\u9593\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h4><b>\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/b><\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u304c<b>2,800\u4e07\u5186<\/b><\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u5185<\/li>\r\n<\/ul>\r\n\r\n<p><b>\u6240\u5f97\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 30.63% = <b>857.64\u4e07\u5186<\/b><\/p>\r\n<p><b>\u4f4f\u6c11\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 9% = <b>252\u4e07\u5186<\/b><\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h4><b>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/b><\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u304c<b>2,800\u4e07\u5186<\/b><\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b<\/li>\r\n<\/ul>\r\n\r\n<p><b>\u6240\u5f97\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 15.315% = <b>428.82\u4e07\u5186<\/b><\/p>\r\n<p><b>\u4f4f\u6c11\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 5% = <b>140\u4e07\u5186<\/b><\/p>\r\n\r\n<p>\u3055\u3089\u306b\u3001\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u300c<b>\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/b>\u300d\u3092\u9069\u7528\u3067\u304d\u3001\u7a0e\u7387\u304c\u3055\u3089\u306b\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3064\u5b9f\u65bd\u3059\u308b\uff1f<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5b9f\u65bd\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#shinkoku-jikikan\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"shinkoku-jikikan\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u4f34\u3046\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u3001\u58f2\u5374\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\u3002\u306a\u304a\u30013\u670815\u65e5\u304c\u9031\u672b\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u6708\u66dc\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u671f\u9593\u3088\u308a\u524d\u3067\u3082\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u307e\u3068\u3081<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u571f\u5730\u58f2\u5374\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u307e\u3068\u3081\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#kakutei-shinkoku-hitsuyou\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\r\n    <li><a href=\"#kakutei-shinkoku-fuyou\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\r\n    <li><a href=\"#kakutei-shinkoku-shorui\">\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3010\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u5171\u901a\u3011<\/a><\/li>\r\n    <li><a href=\"#teikimyori-tichi\">\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3010\u7279\u4f8b\u5229\u7528\u6642\u306e\u307f\u3011<\/a><\/li>\r\n    <li><a href=\"#tokubetsu-koujogaku-sashihiku\">\u571f\u5730\u3092\u58f2\u3063\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li>\r\n    <li><a href=\"#shinkoku-jikikan\">\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3064\u5b9f\u65bd\u3059\u308b\uff1f<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<h3 id=\"kakutei-shinkoku-hitsuyou\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u571f\u5730\u306e\u58f2\u5374\u306a\u3069\u3067\u5f97\u3089\u308c\u308b\u6240\u5f97\u306f\u300c\u8b72\u6e21\u6240\u5f97\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306b\u306f\u3001\u7a0e\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5225\u306b\u8a08\u7b97\u3055\u308c\u308b\u300c\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u4ed5\u7d44\u307f\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5206\u96e2\u8ab2\u7a0e\u306e\u5834\u5408\u3001\u305f\u3068\u3048\u3070\u3001\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u5927\u304d\u306a\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3067\u3082\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u305a\u306b\u3001\u6240\u5f97\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<p>\u4e00\u65b9\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u901a\u5e38\u306e\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3079\u304d\u30b1\u30fc\u30b9\u3001\u4e0d\u8981\u306a\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"kakutei-shinkoku-fuyou\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u3082\u5229\u76ca\u304c\u51fa\u306a\u3044\u3001\u307e\u305f\u306f\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3067\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3092\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u72b6\u6cc1\u3092\u3088\u304f\u307f\u306a\u304c\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u571f\u5730\u3092\u58f2\u3063\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#tokubetsu-koujogaku-sashihiku\">\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/a><\/li>\r\n    <li><a href=\"#shotoku-zeigaku-sanshutsu\">\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"tokubetsu-koujogaku-sashihiku\" class=\"wp-block-heading\"><strong>\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u7279\u5225\u63a7\u9664\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n<p>\u4f8b\u3048\u3070\u3001<b>3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/b>\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n<p>\u305f\u3060\u3057\u3001<b>\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u9808<\/b>\u3067\u3059\u306e\u3067\u3001\u7533\u544a\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"shotoku-zeigaku-sanshutsu\" class=\"wp-block-heading\"><strong>\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u571f\u5730\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n<p><b>\u8b72\u6e21\u6240\u5f97\u7a0e \uff1d \u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97 \u00d7 \u7a0e\u7387<\/b><\/p>\r\n\r\n<p>\u7a0e\u7387\u306f\u3001\u571f\u5730\u306e\u6240\u6709\u671f\u9593\u304c<b>5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u304b<\/b>\u3069\u3046\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n<p>\u4ee5\u4e0b\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u7a0e\u7387\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:table -->\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<thead>\r\n<tr>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u6240\u6709\u671f\u9593<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u6240\u5f97\u7a0e<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u4f4f\u6c11\u7a0e<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u5408\u8a08<\/b><\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5\u5e74\u4ee5\u4e0b\uff08\u77ed\u671f\uff09<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">30.63%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">9%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">39.63%<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5\u5e74\u8d85\uff08\u9577\u671f\uff09<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">15.315%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">20.315%<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<!-- \/wp:table -->\r\n\r\n<p><b>\u6ce8\u610f\u70b9<\/b>: \u6240\u6709\u671f\u9593\u306f\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u5e74\u306e\u6240\u6709\u671f\u9593\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h4><b>\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/b><\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u304c<b>2,800\u4e07\u5186<\/b><\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u5185<\/li>\r\n<\/ul>\r\n\r\n<p><b>\u6240\u5f97\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 30.63% = <b>857.64\u4e07\u5186<\/b><\/p>\r\n<p><b>\u4f4f\u6c11\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 9% = <b>252\u4e07\u5186<\/b><\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h4><b>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/b><\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u304c<b>2,800\u4e07\u5186<\/b><\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b<\/li>\r\n<\/ul>\r\n\r\n<p><b>\u6240\u5f97\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 15.315% = <b>428.82\u4e07\u5186<\/b><\/p>\r\n<p><b>\u4f4f\u6c11\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 5% = <b>140\u4e07\u5186<\/b><\/p>\r\n\r\n<p>\u3055\u3089\u306b\u3001\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u300c<b>\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/b>\u300d\u3092\u9069\u7528\u3067\u304d\u3001\u7a0e\u7387\u304c\u3055\u3089\u306b\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3064\u5b9f\u65bd\u3059\u308b\uff1f<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5b9f\u65bd\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#shinkoku-jikikan\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"shinkoku-jikikan\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u4f34\u3046\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u3001\u58f2\u5374\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\u3002\u306a\u304a\u30013\u670815\u65e5\u304c\u9031\u672b\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u6708\u66dc\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u671f\u9593\u3088\u308a\u524d\u3067\u3082\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u307e\u3068\u3081<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u571f\u5730\u58f2\u5374\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u307e\u3068\u3081\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#kakutei-shinkoku-hitsuyou\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\r\n    <li><a href=\"#kakutei-shinkoku-fuyou\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\r\n    <li><a href=\"#kakutei-shinkoku-dai1-dai2\">\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3010\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u5171\u901a\u3011<\/a><\/li>\r\n    <li><a href=\"#teikimyori-tichi\">\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3010\u7279\u4f8b\u5229\u7528\u6642\u306e\u307f\u3011<\/a><\/li>\r\n    <li><a href=\"#tokubetsu-koujogaku-sashihiku\">\u571f\u5730\u3092\u58f2\u3063\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li>\r\n    <li><a href=\"#shinkoku-jikikan\">\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3064\u5b9f\u65bd\u3059\u308b\uff1f<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<h3 id=\"kakutei-shinkoku-hitsuyou\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u571f\u5730\u306e\u58f2\u5374\u306a\u3069\u3067\u5f97\u3089\u308c\u308b\u6240\u5f97\u306f\u300c\u8b72\u6e21\u6240\u5f97\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306b\u306f\u3001\u7a0e\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5225\u306b\u8a08\u7b97\u3055\u308c\u308b\u300c\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u4ed5\u7d44\u307f\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5206\u96e2\u8ab2\u7a0e\u306e\u5834\u5408\u3001\u305f\u3068\u3048\u3070\u3001\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u5927\u304d\u306a\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3067\u3082\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u305a\u306b\u3001\u6240\u5f97\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<p>\u4e00\u65b9\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u901a\u5e38\u306e\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3079\u304d\u30b1\u30fc\u30b9\u3001\u4e0d\u8981\u306a\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"kakutei-shinkoku-fuyou\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u3082\u5229\u76ca\u304c\u51fa\u306a\u3044\u3001\u307e\u305f\u306f\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3067\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3092\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u72b6\u6cc1\u3092\u3088\u304f\u307f\u306a\u304c\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u571f\u5730\u3092\u58f2\u3063\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#tokubetsu-koujogaku-sashihiku\">\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/a><\/li>\r\n    <li><a href=\"#shotoku-zeigaku-sanshutsu\">\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"tokubetsu-koujogaku-sashihiku\" class=\"wp-block-heading\"><strong>\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u7279\u5225\u63a7\u9664\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n<p>\u4f8b\u3048\u3070\u3001<b>3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/b>\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n<p>\u305f\u3060\u3057\u3001<b>\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u9808<\/b>\u3067\u3059\u306e\u3067\u3001\u7533\u544a\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"shotoku-zeigaku-sanshutsu\" class=\"wp-block-heading\"><strong>\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u571f\u5730\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n<p><b>\u8b72\u6e21\u6240\u5f97\u7a0e \uff1d \u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97 \u00d7 \u7a0e\u7387<\/b><\/p>\r\n\r\n<p>\u7a0e\u7387\u306f\u3001\u571f\u5730\u306e\u6240\u6709\u671f\u9593\u304c<b>5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u304b<\/b>\u3069\u3046\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n<p>\u4ee5\u4e0b\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u7a0e\u7387\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:table -->\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<thead>\r\n<tr>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u6240\u6709\u671f\u9593<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u6240\u5f97\u7a0e<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u4f4f\u6c11\u7a0e<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u5408\u8a08<\/b><\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5\u5e74\u4ee5\u4e0b\uff08\u77ed\u671f\uff09<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">30.63%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">9%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">39.63%<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5\u5e74\u8d85\uff08\u9577\u671f\uff09<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">15.315%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">20.315%<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<!-- \/wp:table -->\r\n\r\n<p><b>\u6ce8\u610f\u70b9<\/b>: \u6240\u6709\u671f\u9593\u306f\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u5e74\u306e\u6240\u6709\u671f\u9593\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h4><b>\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/b><\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u304c<b>2,800\u4e07\u5186<\/b><\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u5185<\/li>\r\n<\/ul>\r\n\r\n<p><b>\u6240\u5f97\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 30.63% = <b>857.64\u4e07\u5186<\/b><\/p>\r\n<p><b>\u4f4f\u6c11\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 9% = <b>252\u4e07\u5186<\/b><\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h4><b>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/b><\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u304c<b>2,800\u4e07\u5186<\/b><\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b<\/li>\r\n<\/ul>\r\n\r\n<p><b>\u6240\u5f97\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 15.315% = <b>428.82\u4e07\u5186<\/b><\/p>\r\n<p><b>\u4f4f\u6c11\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 5% = <b>140\u4e07\u5186<\/b><\/p>\r\n\r\n<p>\u3055\u3089\u306b\u3001\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u300c<b>\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/b>\u300d\u3092\u9069\u7528\u3067\u304d\u3001\u7a0e\u7387\u304c\u3055\u3089\u306b\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3064\u5b9f\u65bd\u3059\u308b\uff1f<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5b9f\u65bd\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#shinkoku-jikikan\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"shinkoku-jikikan\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u4f34\u3046\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u3001\u58f2\u5374\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\u3002\u306a\u304a\u30013\u670815\u65e5\u304c\u9031\u672b\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u6708\u66dc\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u671f\u9593\u3088\u308a\u524d\u3067\u3082\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u307e\u3068\u3081<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u571f\u5730\u58f2\u5374\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u307e\u3068\u3081\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#kakutei-shinkoku-hitsuyou\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\r\n    <li><a href=\"#kakutei-shinkoku-fuyou\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\r\n    <li><a href=\"#kakutei-shinkoku-dai1-dai2\">\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3010\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u5171\u901a\u3011<\/a><\/li>\r\n    <li><a href=\"#teikimyori-tichi\">\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3010\u7279\u4f8b\u5229\u7528\u6642\u306e\u307f\u3011<\/a><\/li>\r\n    <li><a href=\"#tokubetsu-koujogaku-sashihiku\">\u571f\u5730\u3092\u58f2\u3063\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li>\r\n    <li><a href=\"#shinkoku-jikikan\">\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3064\u5b9f\u65bd\u3059\u308b\uff1f<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<h3 id=\"kakutei-shinkoku-hitsuyou\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u571f\u5730\u306e\u58f2\u5374\u306a\u3069\u3067\u5f97\u3089\u308c\u308b\u6240\u5f97\u306f\u300c\u8b72\u6e21\u6240\u5f97\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306b\u306f\u3001\u7a0e\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5225\u306b\u8a08\u7b97\u3055\u308c\u308b\u300c\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u4ed5\u7d44\u307f\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5206\u96e2\u8ab2\u7a0e\u306e\u5834\u5408\u3001\u305f\u3068\u3048\u3070\u3001\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u5927\u304d\u306a\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3067\u3082\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u305a\u306b\u3001\u6240\u5f97\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<p>\u4e00\u65b9\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u901a\u5e38\u306e\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3079\u304d\u30b1\u30fc\u30b9\u3001\u4e0d\u8981\u306a\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"kakutei-shinkoku-fuyou\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u3082\u5229\u76ca\u304c\u51fa\u306a\u3044\u3001\u307e\u305f\u306f\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3067\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3092\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u72b6\u6cc1\u3092\u3088\u304f\u307f\u306a\u304c\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u571f\u5730\u3092\u58f2\u3063\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#tokubetsu-koujogaku-sashihiku\">\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/a><\/li>\r\n    <li><a href=\"#shotoku-zeigaku-sanshutsu\">\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"tokubetsu-koujogaku-sashihiku\" class=\"wp-block-heading\"><strong>\u7279\u5225\u63a7\u9664\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u7279\u5225\u63a7\u9664\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n<p>\u4f8b\u3048\u3070\u3001<b>3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/b>\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n<p>\u305f\u3060\u3057\u3001<b>\u8b72\u6e21\u6240\u5f97\u304c\u30bc\u30ed\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u9808<\/b>\u3067\u3059\u306e\u3067\u3001\u7533\u544a\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h3 id=\"shotoku-zeigaku-sanshutsu\" class=\"wp-block-heading\"><strong>\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u571f\u5730\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n<p><b>\u8b72\u6e21\u6240\u5f97\u7a0e \uff1d \u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97 \u00d7 \u7a0e\u7387<\/b><\/p>\r\n\r\n<p>\u7a0e\u7387\u306f\u3001\u571f\u5730\u306e\u6240\u6709\u671f\u9593\u304c<b>5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u304b<\/b>\u3069\u3046\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n<p>\u4ee5\u4e0b\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u7a0e\u7387\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:table -->\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<thead>\r\n<tr>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u6240\u6709\u671f\u9593<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u6240\u5f97\u7a0e<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u4f4f\u6c11\u7a0e<\/b><\/th>\r\n<th class=\"has-text-align-center\" data-align=\"center\"><b>\u5408\u8a08<\/b><\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5\u5e74\u4ee5\u4e0b\uff08\u77ed\u671f\uff09<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">30.63%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">9%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">39.63%<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5\u5e74\u8d85\uff08\u9577\u671f\uff09<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">15.315%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">20.315%<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<!-- \/wp:table -->\r\n\r\n<p><b>\u6ce8\u610f\u70b9<\/b>: \u6240\u6709\u671f\u9593\u306f\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u5e74\u306e\u6240\u6709\u671f\u9593\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h4><b>\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/b><\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u304c<b>2,800\u4e07\u5186<\/b><\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u5185<\/li>\r\n<\/ul>\r\n\r\n<p><b>\u6240\u5f97\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 30.63% = <b>857.64\u4e07\u5186<\/b><\/p>\r\n<p><b>\u4f4f\u6c11\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 9% = <b>252\u4e07\u5186<\/b><\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<h4><b>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/b><\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<ul>\r\n    <li>\u8b72\u6e21\u6240\u5f97\u304c<b>2,800\u4e07\u5186<\/b><\/li>\r\n    <li>\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b<\/li>\r\n<\/ul>\r\n\r\n<p><b>\u6240\u5f97\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 15.315% = <b>428.82\u4e07\u5186<\/b><\/p>\r\n<p><b>\u4f4f\u6c11\u7a0e<\/b>: 2,800\u4e07\u5186 \u00d7 5% = <b>140\u4e07\u5186<\/b><\/p>\r\n\r\n<p>\u3055\u3089\u306b\u3001\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u300c<b>\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/b>\u300d\u3092\u9069\u7528\u3067\u304d\u3001\u7a0e\u7387\u304c\u3055\u3089\u306b\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3064\u5b9f\u65bd\u3059\u308b\uff1f<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5b9f\u65bd\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#shinkoku-jikikan\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/a><\/li>\r\n<\/ul>\r\n<!-- \/\u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n\r\n<!-- H3\u898b\u51fa\u3057\u306bID\u3092\u8ffd\u52a0 -->\r\n<h3 id=\"shinkoku-jikikan\" class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/strong><\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u4f34\u3046\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u3001\u58f2\u5374\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\u3002\u306a\u304a\u30013\u670815\u65e5\u304c\u9031\u672b\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u6708\u66dc\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u671f\u9593\u3088\u308a\u524d\u3067\u3082\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>\u307e\u3068\u3081<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- \u6bb5\u843d\u306e\u5f8c\u306b\u30ea\u30b9\u30c8\u3092\u8ffd\u52a0 -->\r\n<p>\u571f\u5730\u58f2\u5374\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u307e\u3068\u3081\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n<!-- \u30ea\u30b9\u30c8\u306e\u8ffd\u52a0 -->\r\n<ul>\r\n    <li><a href=\"#kakutei-shinkoku-hitsuyou\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\r\n    <li><a href=\"#kakutei-shinkoku-fuyou\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\r\n    <li><a href=\"#kakutei-shinkoku-dai1-dai2\">\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3010\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u5171\u901a\u3011<\/a><\/li>\r\n    <li><a 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