{"id":5120,"date":"2025-03-07T18:27:49","date_gmt":"2025-03-07T09:27:49","guid":{"rendered":"https:\/\/www.engineer-factory.com\/media\/?p=5120"},"modified":"2025-03-07T18:27:50","modified_gmt":"2025-03-07T09:27:50","slug":"%e3%83%95%e3%83%aa%e3%83%bc%e3%83%a9%e3%83%b3%e3%82%b9%e5%bf%85%e8%a6%8b%ef%bc%81%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%a8%e7%94%b3%e5%91%8a%e3%83%bb%e7%b4%8d","status":"publish","type":"post","link":"https:\/\/www.engineer-factory.com\/media\/working\/5120\/","title":{"rendered":"\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u5fc5\u898b\uff01\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u7533\u544a\u30fb\u7d0d\u7a0e\u624b\u7d9a\u304d"},"content":{"rendered":"\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306e\u306a\u304b\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306a\u3069\u8907\u96d1\u3067\u308f\u304b\u308a\u306b\u304f\u3044\u3068\u611f\u3058\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u81ea\u5206\u306e\u696d\u52d9\u306b\u5fc5\u8981\u306a\u7a0e\u52d9\u77e5\u8b58\u3092\u78ba\u8a8d\u3057\u305f\u3044\u99c6\u3051\u51fa\u3057\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u5411\u3051\u306b\u3001<strong><span 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has-vivid-red-color\">\u30a8\u30f3\u30b8\u30cb\u30a2\u30d5\u30a1\u30af\u30c8\u30ea\u30fc<\/mark><\/strong>\u3067\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30a8\u30f3\u30b8\u30cb\u30a2\u306e\u6848\u4ef6\u30fb\u6c42\u4eba\u3092\u3054\u7d39\u4ecb\u3002<strong><span class=\"swl-marker mark_yellow\">\u63b2\u8f09\u4e2d\u306e\u6848\u4ef6\u306f10,000\u4ef6\u4ee5\u4e0a\u3002\u7d39\u4ecb\u3059\u308b\u6848\u4ef6\u306e\u5e73\u5747\u5e74\u5546\u306f810\u4e07\u5186\uff08\u203b2023\u5e744\u6708 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class=\"wp-block-button__link has-luminous-vivid-orange-background-color has-background wp-element-button\" href=\"https:\/\/www.engineer-factory.com\/freelance\/jobs?utm_source=EF_media&amp;utm_medium=post_top_cta\" style=\"border-radius:20px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u30a8\u30f3\u30b8\u30cb\u30a2\u30d5\u30a1\u30af\u30c8\u30ea\u30fc\u3067\u4eca\u3059\u3050\u6848\u4ef6\u3092\u898b\u3066\u307f\u308b<\/strong><\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div id=\"rtoc-mokuji-wrapper\" class=\"rtoc-mokuji-content frame2 preset1 animation-fade rtoc_open default\" data-id=\"5120\" data-theme=\"SWELL CHILD\">\n\t\t\t<div id=\"rtoc-mokuji-title\" class=\"rtoc_btn_none rtoc_left\">\n\t\t\t\n\t\t\t<span>\u3053\u306e\u8a18\u4e8b\u306e\u76ee\u6b21<\/span>\n\t\t\t<\/div><ol class=\"rtoc-mokuji decimal_ol level-1\"><li class=\"rtoc-item\"><a href=\"#rtoc-1\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u6d88\u8cbb\u7a0e\u306e\u57fa\u790e\u77e5\u8b58<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-2\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-3\">\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-4\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u3068\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3078\u306e\u5f71\u97ff<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-5\">\u5951\u7d04\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u6d88\u8cbb\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-6\">\u6d88\u8cbb\u7a0e\u306e\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-7\">\u30d5\u30ea\uff0d\u30e9\u30f3\u30b9\u306e\u6848\u4ef6\u3092\u63a2\u3059\u306a\u3089\u30a8\u30f3\u30b8\u30cb\u30a2\u30d5\u30a1\u30af\u30c8\u30ea\u30fc<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-8\">\u307e\u3068\u3081<\/a><\/li><\/ol><\/div><h2 id=\"rtoc-1\"  class=\"wp-block-heading\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u6d88\u8cbb\u7a0e\u306e\u57fa\u790e\u77e5\u8b58<\/h2>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u95a2\u4fc2\u3059\u308b\u6d88\u8cbb\u7a0e\u306e\u57fa\u790e\u77e5\u8b58\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3092\u542b\u3081\u308b\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005\u306f\u3001\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u3068\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u3069\u3061\u3089\u304b\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e21\u8005\u306e\u5927\u304d\u306a\u9055\u3044\u3068\u3057\u3066\u3001<strong><span class=\"swl-marker mark_yellow\">\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u7d0d\u7a0e\u306e\u7fa9\u52d9\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306f\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u308b\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059<\/span><\/strong>\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u6d88\u8cbb\u7a0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u3066\u3082\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3092\u884c\u3044\u9069\u5207\u306a\u984d\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e0b\u8868\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u4e8b\u696d\u8005<\/th><th>\u30e1\u30ea\u30c3\u30c8<\/th><th>\u30c7\u30e1\u30ea\u30c3\u30c8<\/th><\/tr><\/thead><tbody><tr><td><strong>\u514d\u7a0e\u4e8b\u696d\u8005<\/strong><\/td><td>\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u7fa9\u52d9\u306a\u3057<\/td><td>\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u306a\u3044<\/td><\/tr><tr><td><strong>\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong><\/td><td>\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b<\/td><td>\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u7fa9\u52d9\u3042\u308a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e00\u822c\u7684\u306b\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u65b9\u304c\u624b\u7d9a\u304d\u304c\u7c21\u5358\u3067\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u306a\u3044\u305f\u3081\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u591a\u984d\u306e\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306b\u3088\u308a\u4ed5\u5165\u308c\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u304c\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u3092\u4e0a\u56de\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u6709\u5229\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u306f\u3001\u624b\u7d9a\u304d\u3084\u7a0e\u8ca0\u62c5\u3060\u3051\u3067\u306a\u304f\u53ce\u76ca\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3059\u305f\u3081\u3001\u9069\u5207\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3059\u308b\u6761\u4ef6\u3068\u57fa\u6e96\u671f\u9593\u306e\u8003\u3048\u65b9<\/h3>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u6761\u4ef6\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u58f2\u4e0a\u9ad8\u3068\u305d\u306e\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u305f\u671f\u9593\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n\n\n\n<p>\u671f\u9593\u306f\u300c\u57fa\u6e96\u671f\u9593\u300d\u3068\u300c\u7279\u5b9a\u671f\u9593\u300d\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u4e0b\u8868\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u57fa\u6e96\u671f\u9593<\/th><th>\u7279\u5b9a\u671f\u9593<\/th><\/tr><\/thead><tbody><tr><td><strong>\u671f\u9593<\/strong><\/td><td>\u524d\u3005\u5e74\u307e\u305f\u306f\u524d\u3005\u4e8b\u696d\u5e74\u5ea6<\/td><td>\u305d\u306e\u5e74\u306e\u524d\u5e741\u67081\u65e5\u304b\u30896\u670830\u65e5\u3001\u307e\u305f\u306f\u524d\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c6\u30f6\u6708<\/td><\/tr><tr><td><strong>\u5224\u5b9a\u57fa\u6e96<\/strong><\/td><td>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8<\/td><td>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d<\/td><\/tr><tr><td><strong>\u8ab2\u7a0e\u5224\u5b9a<\/strong><\/td><td>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005<\/td><td>\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u3001\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u3001\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u3044\u305a\u308c\u304b\u304c1,000\u4e07\u5186\u8d85\u306a\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u306a\u304a\u3001\u958b\u696d\u304b\u30892\u5e74\u4ee5\u5185\u306e\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u3082\u3001\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u57fa\u6e96\u671f\u9593\u3068\u7279\u5b9a\u671f\u9593\u306f\u3001\u5bfe\u8c61\u671f\u9593\u3084\u5224\u5b9a\u57fa\u6e96\u304c\u305d\u308c\u305e\u308c\u7570\u306a\u308a\u307e\u3059\u3002\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u3001\u3069\u3061\u3089\u306e\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u304c\u8ab2\u7a0e\u5224\u5b9a\u306b\u5f71\u97ff\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u9069\u5207\u306b\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-2\"  class=\"wp-block-heading\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u304c\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u969b\u306b\u306f\u3001\u4e3b\u306b\u300c\u672c\u5247\u8ab2\u7a0e\u65b9\u5f0f\u300d\u3068\u300c\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u300d\u306e2\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u200b\u3053\u308c\u3089\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u672c\u5247\u8ab2\u7a0e\u65b9\u5f0f\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u672c\u5247\u8ab2\u7a0e\u65b9\u5f0f\u306f\u3001\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u3001\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u200b\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-border -border01\"><strong><span class=\"swl-marker mark_yellow\">\u300c\u7d0d\u4ed8\u6d88\u8cbb\u7a0e\u984d \uff1d \u53d7\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u984d\uff08\u4eee\u53d7\u6d88\u8cbb\u7a0e\uff09 \uff0d \u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u984d\uff08\u4eee\u6255\u6d88\u8cbb\u7a0e\uff09\u300d<\/span><\/strong><\/p>\n\n\n\n<div class=\"wp-block-group has-border -border01\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u58f2\u4e0a\u9ad8\uff08\u7a0e\u629c\uff09\uff1a<\/strong> 2,000\u4e07\u5186\u200b<\/li>\n\n\n\n<li><strong>\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff0810%\uff09\uff1a<\/strong> 200\u4e07\u5186\u200b<\/li>\n\n\n\n<li><strong>\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\uff08\u7a0e\u629c\uff09\uff1a<\/strong> 1,000\u4e07\u5186\u200b<\/li>\n\n\n\n<li><strong>\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff0810%\uff09\uff1a<\/strong> 100\u4e07\u5186\u200b<\/li>\n\n\n\n<li><strong>\u7d0d\u4ed8\u6d88\u8cbb\u7a0e\u984d\uff1a<\/strong> 200\u4e07\u5186 \uff0d 100\u4e07\u5186 \uff1d <strong>100\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u65b9\u5f0f\u3067\u306f\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3001\u516c\u5e73\u306a\u7d0d\u7a0e\u304c\u53ef\u80fd\u3067\u3059\u3002\u200b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306e\u7279\u5fb4\u3068\u8a08\u7b97\u306e\u4ed5\u7d44\u307f<\/h3>\n\n\n\n<p>\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306f\u3001\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u6d88\u8cbb\u7a0e\u8a08\u7b97\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3001\u57fa\u6e96\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u304c\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002\u200b\u3053\u306e\u65b9\u5f0f\u3067\u306f\u3001\u4ed5\u5165\u308c\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u696d\u7a2e\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\u300d\u3092\u7528\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-border -border01\"><strong><span class=\"swl-marker mark_yellow\">\u7d0d\u4ed8\u6d88\u8cbb\u7a0e\u984d \uff1d \u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d \uff0d\uff08\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d \u00d7 \u307f\u306a\u3057\u4ed5\u5165\u7387\uff09<\/span><\/strong><\/p>\n\n\n\n<p>\u307e\u305f\u3001\u307f\u306a\u3057\u4ed5\u5165\u7387\u306f\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table min_width20_ is-style-regular\"><table><thead><tr><th><strong>\u4e8b\u696d\u533a\u5206<\/strong><\/th><th><strong>\u307f\u306a\u3057\u4ed5\u5165\u7387<\/strong><\/th><th><strong>\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u5185\u5bb9<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u7b2c1\u7a2e\u4e8b\u696d<\/td><td>90%<\/td><td>\u5378\u58f2\u696d\uff08\u4ed6\u306e\u8005\u304b\u3089\u8cfc\u5165\u3057\u305f\u5546\u54c1\u3092\u305d\u306e\u6027\u8cea\u3001\u5f62\u72b6\u3092\u5909\u66f4\u3057\u306a\u3044\u3067\u4ed6\u306e\u4e8b\u696d\u8005\u306b\u8ca9\u58f2\u3059\u308b\u4e8b\u696d\uff09<\/td><\/tr><tr><td>\u7b2c2\u7a2e\u4e8b\u696d<\/td><td>80%<\/td><td>\u5c0f\u58f2\u696d\uff08\u4ed6\u306e\u8005\u304b\u3089\u8cfc\u5165\u3057\u305f\u5546\u54c1\u3092\u305d\u306e\u6027\u8cea\u3001\u5f62\u72b6\u3092\u5909\u66f4\u3057\u306a\u3044\u3067\u8ca9\u58f2\u3059\u308b\u4e8b\u696d\u3067\u7b2c1\u7a2e\u4e8b\u696d\u4ee5\u5916\u306e\u3082\u306e\uff09<\/td><\/tr><tr><td>\u7b2c3\u7a2e\u4e8b\u696d<\/td><td>70%<\/td><td>\u8fb2\u696d\u3001\u6797\u696d\u3001\u6f01\u696d\uff08\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u4e8b\u696d\u3092\u9664\u304f\uff09\u3001\u9271\u696d\u3001\u5efa\u8a2d\u696d\u3001\u88fd\u9020\u696d\u3001\u96fb\u6c17\u696d\u3001\u30ac\u30b9\u696d\u3001\u71b1\u4f9b\u7d66\u696d\u304a\u3088\u3073\u6c34\u9053\u696d<\/td><\/tr><tr><td>\u7b2c4\u7a2e\u4e8b\u696d<\/td><td>60%<\/td><td>\u7b2c1\u7a2e\u4e8b\u696d\u3001\u7b2c2\u7a2e\u4e8b\u696d\u3001\u7b2c3\u7a2e\u4e8b\u696d\u3001\u7b2c5\u7a2e\u4e8b\u696d\u304a\u3088\u3073\u7b2c6\u7a2e\u4e8b\u696d\u4ee5\u5916\u306e\u4e8b\u696d\uff08\u5177\u4f53\u7684\u306b\u306f\u3001\u98f2\u98df\u5e97\u696d\u306a\u3069\uff09<\/td><\/tr><tr><td>\u7b2c5\u7a2e\u4e8b\u696d<\/td><td>50%<\/td><td>\u904b\u8f38\u901a\u4fe1\u696d\u3001\u91d1\u878d\u30fb\u4fdd\u967a\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u98f2\u98df\u5e97\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\uff09<\/td><\/tr><tr><td>\u7b2c6\u7a2e\u4e8b\u696d<\/td><td>40%<\/td><td>\u4e0d\u52d5\u7523\u696d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306eIT\u30a8\u30f3\u30b8\u30cb\u30a2\u306e\u5834\u5408\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u306b\u8a72\u5f53\u3057\u3001\u7b2c5\u7a2e\u4e8b\u696d\uff08\u307f\u306a\u3057\u4ed5\u5165\u738750%\uff09\u304c\u9069\u7528<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u696d\u52d9\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u7570\u306a\u308b\u4e8b\u696d\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306a\u5224\u5b9a\u306b\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/20\/02.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u306e\u300c\u7c21\u6613\u8ab2\u7a0e\u306e\u4e8b\u696d\u533a\u5206\u306b\u3064\u3044\u3066\uff08\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\uff09<\/a>\u304c\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002\u200b<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3068\u3057\u3066\u3001IT\u30a8\u30f3\u30b8\u30cb\u30a2\uff08\u7b2c5\u7a2e\u4e8b\u696d\u3001\u307f\u306a\u3057\u4ed5\u5165\u738750%\uff09\u3067\u5e74\u9593\u306e\u58f2\u4e0a\u9ad8\u304c\u7a0e\u8fbc1,100\u4e07\u5186\uff08\u7a0e\u629c1,000\u4e07\u5186\u3001\u6d88\u8cbb\u7a0e\u738710%\uff09\u306e\u5834\u5408\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border01\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5e74\u9593\u58f2\u4e0a\u9ad8\uff08\u7a0e\u629c\uff09\uff1a<\/strong> 1,000\u4e07\u5186\u200b<\/li>\n\n\n\n<li><strong>\u6d88\u8cbb\u7a0e\u7387\uff1a<\/strong> 10%\u200b<\/li>\n\n\n\n<li><strong>\u58f2\u4e0a\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u984d\uff1a<\/strong> 1,000\u4e07\u5186 \u00d7 10% = 100\u4e07\u5186\u200b<\/li>\n\n\n\n<li><strong>\u307f\u306a\u3057\u4ed5\u5165\u7387\uff08\u7b2c5\u7a2e\u4e8b\u696d\uff09\uff1a<\/strong> 50%\u200b<\/li>\n\n\n\n<li><strong>\u4ed5\u5165\u63a7\u9664\u984d\uff1a<\/strong> 100\u4e07\u5186 \u00d7 50% = 50\u4e07\u5186\u200b<\/li>\n\n\n\n<li><strong>\u7d0d\u7a0e\u984d\uff1a<\/strong> 100\u4e07\u5186 &#8211; 50\u4e07\u5186 = 50\u4e07\u5186\u200b<\/li>\n<\/ul>\n\n\n\n<p>\u7d0d\u3081\u308b\u3079\u304d\u6d88\u8cbb\u7a0e\u984d\u306f<strong>50\u4e07\u5186<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u6700\u7d42\u7684\u306a\u5224\u65ad\u306f\u3001\u5177\u4f53\u7684\u306a\u696d\u52d9\u5185\u5bb9\u3084\u5951\u7d04\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\uff1f\u4e8b\u696d\u5185\u5bb9\u306b\u5fdc\u3058\u305f\u5224\u65ad\u57fa\u6e96<\/h3>\n\n\n\n<p>\u672c\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3068\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u4e21\u8005\u306e\u9055\u3044\u3092\u77e5\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u9805\u76ee<\/th><th><strong>\u672c\u5247\u8ab2\u7a0e<\/strong><\/th><th>\u7c21\u6613\u8ab2\u7a0e<\/th><\/tr><\/thead><tbody><tr><td><strong>\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u7a0e\u52d9\u624b\u7d9a\u304d<\/strong><\/td><td>\u4e0d\u8981<\/td><td>\u524d\u671f\u672b\u65e5\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u524d\u5e74\u672b\uff09\u307e\u3067\u306b\u5c4a\u3051\u51fa\u304c\u5fc5\u8981<\/td><\/tr><tr><td><strong>\u5f37\u5236\u7d99\u7d9a\u671f\u9593<\/strong><\/td><td>\u306a\u3057<\/td><td>2\u5e74\u9593\u5f37\u5236\u7d99\u7d9a<\/td><\/tr><tr><td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td><td>\u6d88\u8cbb\u7a0e\u306e\u904e\u4e0d\u8db3\u304c\u767a\u751f\u305b\u305a\u3001\u9069\u6b63\u306a\u7d0d\u7a0e\u304c\u3067\u304d\u308b<\/td><td>\u8a08\u7b97\u304c\u7c21\u5358\u3067\u3001\u7a0e\u52d9\u51e6\u7406\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/td><\/tr><tr><td><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td><td>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3001\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/td><td>\u5b9f\u969b\u306e\u4ed5\u5165\u308c\u984d\u306b\u3088\u3063\u3066\u306f\u7d0d\u7a0e\u984d\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td><\/tr><tr><td><strong>\u8a08\u7b97\u8ca0\u62c5<\/strong><\/td><td>\u624b\u9593\u304c\u304b\u304b\u308b<\/td><td>\u624b\u9593\u304c\u304b\u304b\u3089\u306a\u3044<\/td><\/tr><tr><td><strong>\u9078\u629e\u3067\u304d\u308b\u4e8b\u696d\u898f\u6a21<\/strong><\/td><td>\u4e8b\u696d\u898f\u6a21\u306b\u95a2\u4fc2\u306a\u304f\u9078\u629e\u3067\u304d\u308b<\/td><td>2\u671f\u524d\u306e\u58f2\u4e0a5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u3057\u304b\u9078\u629e\u3067\u304d\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u672c\u5247\u8ab2\u7a0e\u306f\u3001\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u304b\u3089\u4ed5\u5165\u3084\u7d4c\u8cbb\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff09\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u5206\u304c\u6b63\u3057\u304f\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u516c\u5e73\u306a\u7d0d\u7a0e\u304c\u53ef\u80fd\u3067\u3059\u3002<br><br>\u4e00\u65b9\u3001\u7c21\u6613\u8ab2\u7a0e\u306f\u3001\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u306b\u696d\u7a2e\u3054\u3068\u306e\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\u300d\u3092\u9069\u7528\u3057\u3001\u4ed5\u5165\u63a7\u9664\u984d\u3092\u4e00\u5f8b\u306b\u8a08\u7b97\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002\u8a08\u7b97\u304c\u30b7\u30f3\u30d7\u30eb\u306b\u306a\u308b\u53cd\u9762\u3001\u5b9f\u969b\u306e\u4ed5\u5165\u984d\u306b\u3088\u3063\u3066\u306f\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\"><strong>\u9805\u76ee<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>\u672c\u5247\u8ab2\u7a0e<\/strong><\/th><th><strong>\u7c21\u6613\u8ab2\u7a0e<\/strong><\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\" rowspan=\"2\"><strong>\u4e8b\u696d\u898f\u6a21<br>\uff08\u5e74\u9593\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff09<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>5,000<\/strong><strong>\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\">\u3069\u3061\u3089\u3067\u3082\u9078\u629e\u53ef<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>5,000<\/strong><strong>\u4e07\u5186\u4ee5\u4e0a<\/strong><strong><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u672c\u5247\u8ab2\u7a0e\u306e\u307f\u9069\u7528<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u9078\u629e\u4e0d\u53ef<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\" rowspan=\"2\"><strong>\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb<\/strong><strong><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u5c11\u306a\u3044<\/strong><strong><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4ed5\u5165\u63a7\u9664\u304c\u5c11\u306a\u3044\u305f\u3081\u7c21\u6613\u8ab2\u7a0e\u306e\u65b9\u304c\u6709\u5229\u306b\u306a\u308b\u53ef\u80fd\u6027\u3042\u308a<\/td><td>\u307f\u306a\u3057\u4ed5\u5165\u7387\u306e\u5f71\u97ff\u3067\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u3042\u308a<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u591a\u3044<\/strong><strong><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4ed5\u5165\u63a7\u9664\u306e\u6069\u6075\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u672c\u5247\u8ab2\u7a0e\u304c\u6709\u5229<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u307f\u306a\u3057\u4ed5\u5165\u7387\u6b21\u7b2c\u3067\u6709\u5229\u306b\u306a\u308b\u3053\u3068\u3082<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u4e8b\u696d\u8ca0\u62c5<\/strong><strong><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8a08\u7b97\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/strong>\uff08\u4ed5\u5165\u63a7\u9664\u306e\u8a08\u7b97\u304c\u5fc5\u8981\uff09<strong><\/strong><\/td><td><strong>\u8a08\u7b97\u8ca0\u62c5\u304c\u5c11\u306a\u3044<\/strong>\uff08\u58f2\u4e0a\u306b\u5fdc\u3058\u305f\u7c21\u5358\u306a\u8a08\u7b97\u3067\u6e08\u3080\uff09<strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30a8\u30f3\u30b8\u30cb\u30a2\u306f\u3001\u4e00\u822c\u7684\u306b\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u304c\u591a\u3044\u696d\u7a2e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u7c21\u6613\u8ab2\u7a0e\uff08\u7b2c5\u7a2e\u4e8b\u696d\u30fb\u307f\u306a\u3057\u4ed5\u5165\u738750%\uff09\u3092\u9078\u3093\u3060\u65b9\u304c\u6709\u5229\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044<\/span><\/strong>\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7d4c\u8cbb\u306e\u5272\u5408\u304c\u58f2\u4e0a\u306e50%\u4ee5\u4e0a\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u672c\u5247\u8ab2\u7a0e\u3092\u9078\u3076\u65b9\u304c\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u4e00\u5ea6\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br><br>\u4e8b\u696d\u898f\u6a21\u3084\u5fc5\u8981\u7d4c\u8cbb\u306a\u3069\u3067\u3069\u3061\u3089\u306b\u3059\u308b\u304b\u5224\u65ad\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u81ea\u8eab\u306e\u4e8b\u696d\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3066\u307f\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-3\"  class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d<\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u6d41\u308c<\/h3>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5e74\u306e\u58f2\u4e0a\u304b\u3089\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u7533\u544a\u304b\u3089\u7d0d\u4ed8\u307e\u3067\u306e\u624b\u9806\u306f\u3001\u4e0b\u88681\u301c4\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3055\u308c\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u624b\u9806<\/th><th>\u8a73\u7d30<\/th><\/tr><\/thead><tbody><tr><td>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3092\u5224\u65ad<\/td><td>\u4e8b\u696d\u306e\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u3092\u96c6\u8a08\u672c\u5247\u8ab2\u7a0e\u65b9\u5f0f\u306e\u5834\u5408\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08\u4ed5\u5165\u308c\u6642\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\uff09\u3092\u8003\u616e<\/td><\/tr><tr><td>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97<\/td><td>\u672c\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3068\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306e\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u5f0f\u306b\u5247\u308a\u7b97\u51fa<\/td><\/tr><tr><td>\u7533\u544a\u66f8\u985e\u3092\u5165\u624b\u30fb\u7533\u544a<\/td><td>\u30fb\u7a0e\u52d9\u7f72\u3067\u5165\u624b\u30fb\u7533\u544a\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06.htm\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u56fd\u7a0e\u5e81\u306ee-TAX\u3067\u7533\u544a\uff08\u96fb\u5b50\u7533\u544a\uff09<\/td><\/tr><tr><td>\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8<\/td><td>\u30fb\u7d0d\u4ed8\u66f8\u306b\u3066\u91d1\u878d\u6a5f\u95a2\u3084\u7a0e\u52d9\u7f72\u7a93\u53e3\u3001\u307e\u305f\u306f\u30b3\u30f3\u30d3\u30cb\u306a\u3069\u3067\u652f\u6255\u3046\u30fb\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3066\u652f\u6255\u3046<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306f\u3001\u5f93\u6765\u306e\u7d19\u306b\u3088\u308b\u7533\u544a\u306e\u4ed6\u306be-TAX\u306a\u3069\u3092\u4f7f\u7528\u3057\u3066\u30cd\u30c3\u30c8\u4e0a\u3067\u3082\u884c\u3048\u307e\u3059\u3002\u5229\u4fbf\u6027\u3084\u624b\u9593\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u3001\u3069\u3061\u3089\u3067\u884c\u3046\u304b\u6c7a\u3081\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u6ce8\u610f\u70b9<\/h3>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-border -border01\"><strong>\u8ab2\u7a0e\u671f\u9593<\/strong><br>\u6bce\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u3002\u200b<br><br><strong>\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650<\/strong><br>\u7fcc\u5e74\u306e3\u670831\u65e5\u307e\u3067\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u671f\u9593\u306f\u6bce\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u3067\u3059\u3002\u3053\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304a\u3088\u3073\u7d0d\u4ed8\u306e\u671f\u9650\u306f\u3001\u7fcc\u5e74\u306e3\u670831\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u30012024\u5e74\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u5bfe\u3059\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\u30012025\u5e743\u670831\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u200b\u305f\u3060\u3057\u30013\u670831\u65e5\u304c\u571f\u65e5\u795d\u65e5\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u55b6\u696d\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<br><br>\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u53e3\u5ea7\u304b\u3089\u306e\u5f15\u304d\u843d\u3068\u3057\u65e5\u306f\u7d0d\u4ed8\u671f\u9650\u306e\u7d041\u30f6\u6708\u5f8c\u3068\u306a\u308a\u307e\u3059\u3002\u200b\u4f8b\u3048\u3070\u30012025\u5e743\u670831\u65e5\u304c\u7d0d\u4ed8\u671f\u9650\u306e\u5834\u5408\u3001\u5f15\u304d\u843d\u3068\u3057\u65e5\u306f2025\u5e744\u6708\u4e0b\u65ec\u306b\u306a\u308a\u307e\u3059\u3002\u200b\u632f\u66ff\u7d0d\u7a0e\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3078\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_point\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>\u3010\u6ce8\u610f\u3057\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3011<br><\/strong><br><strong>\u671f\u9650\u5185\u306e\u7533\u544a\u30fb\u7d0d\u4ed8<\/strong><br>\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u200b\u7279\u306b\u3001\u6d88\u8cbb\u7a0e\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u3001\u5ef6\u6ede\u7a0e\u3082\u9ad8\u984d\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u200b <br><br><strong>\u8cc7\u91d1\u7ba1\u7406<\/strong><br>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u984d\u306f\u4e8b\u696d\u53ce\u5165\u306b\u5fdc\u3058\u3066\u5897\u6e1b\u3059\u308b\u305f\u3081\u3001\u65e5\u9803\u304b\u3089\u9069\u5207\u306a\u8cc7\u91d1\u7ba1\u7406\u3092\u884c\u3044\u3001\u7d0d\u4ed8\u6642\u306b\u8cc7\u91d1\u4e0d\u8db3\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u5fc3\u639b\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u9069\u5207\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u3068\u8cc7\u91d1\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3089\u308c\u3001\u4e8b\u696d\u904b\u55b6\u306e\u5b89\u5b9a\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u544a\u6642\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u8a18\u8f09\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5404\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u306a\u306e\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u65b9\u5f0f<\/th><th>\u66f8\u985e<\/th><th>\u8a18\u8f09\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"4\"><strong>\u672c\u5247\u8ab2\u7a0e\u65b9\u5f0f<\/strong><\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/1-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868 \u517c \u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868<\/a><\/td><td>\u6a19\u6e96\u7a0e\u7387\uff0810%\uff09\u304a\u3088\u3073\u8efd\u6e1b\u7a0e\u7387\uff088%\uff09\u304c\u9069\u7528\u3055\u308c\u305f\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8ab2\u7a0e\u6a19\u6e96\u984d\u3084\u6d88\u8cbb\u7a0e\u984d\u3092\u7a0e\u7387\u5225\u306b\u8a73\u7d30\u306b\u8a08\u7b97\u30fb\u8a18\u8f09<\/td><\/tr><tr><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/pdf\/2-1-f.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868<\/a><\/td><td>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u3084\u3001\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u4ed5\u5165\u7a0e\u984d\u306e\u8a73\u7d30\u3092\u8a18\u8f09<\/td><\/tr><tr><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/07\/ippan_kojin.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c\u4e00\u8868 \u6d88\u8cbb\u7a0e\u304a\u3088\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\uff1c\u4e00\u822c\u7528\uff1e<\/a><\/td><td>\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u984d\u3084\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d\u3092\u8a18\u8f09<\/td><\/tr><tr><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/07\/kojin.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c\u4e8c\u8868 \u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8\uff1c\u4e00\u822c\u7528\uff1e<\/a><\/td><td>\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u3092\u8a73\u7d30\u306b\u8a18\u8f09<\/td><\/tr><tr><td rowspan=\"4\"><strong>\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f<\/strong><\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/4-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\uff08\u7c21\u6613\u8ab2\u7a0e\u7528\uff09<\/a><\/td><td>\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306b\u304a\u3051\u308b\u6a19\u6e96\u7a0e\u7387\u304a\u3088\u3073\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u305f\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8ab2\u7a0e\u6a19\u6e96\u984d\u3084\u6d88\u8cbb\u7a0e\u984d\u3092\u7a0e\u7387\u5225\u306b\u8a08\u7b97\u30fb\u8a18\u8f09<\/td><\/tr><tr><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/5-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\uff08\u7c21\u6613\u8ab2\u7a0e\u7528\uff09<\/a><\/td><td>\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u4ed5\u5165\u7a0e\u984d\u306e\u8a73\u7d30\u3092\u8a18\u8f09<\/td><\/tr><tr><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/07\/kanni_kojin.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c\u4e00\u8868 \u6d88\u8cbb\u7a0e\u304a\u3088\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\uff1c\u7c21\u6613\u7528\uff1e<\/a><\/td><td>\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u984d\u3084\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d\u3092\u8a18\u8f09<\/td><\/tr><tr><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/07\/kojin.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c\u4e8c\u8868 \u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8\uff1c\u7c21\u6613\u7528\uff1e<\/a><\/td><td>\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u3092\u8a73\u7d30\u306b\u8a18\u8f09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8a18\u8f09\u65b9\u6cd5\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u58f2\u4e0a\u9ad8\u3084\u4ed5\u5165\u9ad8\u3092\u57fa\u306b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6240\u5b9a\u306e\u6b04\u306b\u8a18\u5165\u306b\u306a\u308a\u307e\u3059\u3002\u8a18\u8f09\u65b9\u6cd5\u3084\u8a08\u7b97\u306b\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-4\"  class=\"wp-block-heading\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u3068\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3078\u306e\u5f71\u97ff<\/h2>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u3068\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff1f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u57fa\u672c\u3092\u7406\u89e3\u3057\u3088\u3046<\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff08\u9069\u683c\u8acb\u6c42\u66f8\u5236\u5ea6\uff09\u3068\u306f\u3001\u58f2\u308a\u624b\u304c\u8cb7\u3044\u624b\u306b\u5bfe\u3057\u3001\u9069\u7528\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u306a\u3069\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3057\u305f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u30fb\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3067\u3059\u3002<strong><span class=\"swl-marker mark_yellow\">\u3053\u308c\u306b\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u3092\u660e\u78ba\u5316\u3057\u3001\u516c\u5e73\u306a\u7a0e\u8ca0\u62c5\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e6\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u767b\u9332\u756a\u53f7<\/li>\n\n\n\n<li>\u53d6\u5f15\u5e74\u6708\u65e5<\/li>\n\n\n\n<li>\u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<\/li>\n\n\n\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u629c\u304d\u53c8\u306f\u7a0e\u8fbc\u307f\uff09\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387<\/li>\n\n\n\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/li>\n\n\n\n<li>\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/li>\n<\/ol>\n\n\n\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u58f2\u308a\u624b\u3068\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u8cb7\u3044\u624b\u5074\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u72b6\u6cc1\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001A\u5e97\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u304cB\u5e97\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u672a\u767b\u9332\uff09\u306b\u4ed5\u4e8b\u3092\u4f9d\u983c\u3057\u300110\u4e07\u5186\uff08\uff0b\u6d88\u8cbb\u7a0e1\u4e07\u5186\uff09\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001 B\u5e97\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u305f\u3081\u3001 A\u5e97\u306fB\u5e97\u306b\u652f\u6255\u3063\u305f1\u4e07\u5186\u306e\u6d88\u8cbb\u7a0e\u3092\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3067\u304d\u305a\u3001\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001<strong><span class=\"swl-marker mark_yellow\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u4e8b\u696d\u8005\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u3092\u7406\u89e3\u3057\u3001\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u30fb\u8acb\u6c42\u66f8\u306b\u6ce8\u610f\u3092\u6255\u3046\u3053\u3068\u304c\u91cd\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.engineer-factory.com\/media\/working\/535\/\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u4e0b\u8868\u306b\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u672a\u767b\u9332\u8005\uff09\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u8005\uff09\u306b\u306a\u3063\u305f\u969b\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u9805\u76ee<\/th><th>\u30e1\u30ea\u30c3\u30c8<\/th><th>\u30c7\u30e1\u30ea\u30c3\u30c8<\/th><\/tr><\/thead><tbody><tr><td><strong>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408<\/strong><\/td><td>\u53d6\u5f15\u5148\u304b\u3089\u306e\u4fe1\u983c\u3092\u7dad\u6301\u3057\u3001\u7d99\u7d9a\u7684\u306b\u4ed5\u4e8b\u3092\u53d7\u3051\u3089\u308c\u308b<\/td><td>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b<\/td><\/tr><tr><td><strong>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u3089\u306a\u3044\u5834\u5408<\/strong><\/td><td>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u306a\u3044<\/td><td>\u30fb\u53d6\u5f15\u304c\u6e1b\u308b\u3001\u3042\u308b\u3044\u306f\u505c\u6b62\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u30fb\u5831\u916c\u3092\u6d88\u8cbb\u7a0e\u5206\u5024\u5f15\u304d\u3057\u3066\u307b\u3057\u3044\u3068\u4ea4\u6e09\u3055\u308c\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u767b\u9332\u3059\u308c\u3070\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u58f2\u4e0a\u6e1b\u5c11\u306e\u30ea\u30b9\u30af\u56de\u907f\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u8005\u5074\u304b\u3089\u306e\u8996\u70b9\u3068\u4eca\u5f8c\u306e\u4e8b\u696d\u904b\u55b6\u3092\u8003\u3048\u305f\u3046\u3048\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3068\u6761\u4ef6<\/h3>\n\n\n\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u8005\uff09\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u65b9\u6cd5\u306f\u3001\u66f8\u9762\u30fb\u30d1\u30bd\u30b3\u30f3\u30fb\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0b\u8868\u306b\u304a\u3044\u3066\u3001\u5404\u5a92\u4f53\u3067\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead style=\"--thead-color--bg:var(--color_main);--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u9805\u76ee<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:#fff;--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><td rowspan=\"3\"><strong>\u66f8\u9762<\/strong><\/td><td>\u2460\u56fd\u7a0e\u5e81\u306eWeb\u30b5\u30a4\u30c8\u304b\u3089\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/excel\/0024003-156.xlsm\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\uff08\u56fd\u5185\u4e8b\u696d\u8005\u7528\uff09<\/a>\u300d\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/td><\/tr><tr><td>\u2461\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165<\/td><\/tr><tr><td>\u2462\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u3078\u90f5\u9001\uff08\u7a0e\u52d9\u7f72\u3078\u306e\u76f4\u63a5\u7533\u8acb\u306f\u4e0d\u53ef\uff09<\/td><\/tr><tr><td rowspan=\"3\"><strong>PC<\/strong><\/td><td>\u2460\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6e96\u5099\u3057\u3001<a href=\"https:\/\/www.e-tax.nta.go.jp\/download\/e-taxSoftDownLoad.htm\">e-Tax\u30bd\u30d5\u30c8<\/a>\u307e\u305f\u306f<a href=\"https:\/\/www.e-tax.nta.go.jp\/e-taxsoftweb\/e-taxsoftweb1.htm\">e-Tax\u30bd\u30d5\u30c8\uff08WEB\u7248\uff09<\/a>\u3092\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb<\/td><\/tr><tr><td>\u2461\u767b\u9332\u7533\u8acb\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\uff08e-Tax\u30bd\u30d5\u30c8\u306f\u5e33\u7968\u5f62\u5f0f\u3001WEB\u7248\u306f\u554f\u7b54\u5f62\u5f0f\uff09<\/td><\/tr><tr><td>\u2462\u767b\u9332\u7533\u8acb\u30c7\u30fc\u30bf\u3092\u9001\u4fe1<\/td><\/tr><tr><td rowspan=\"3\"><strong>\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3<\/strong><\/td><td>\u2460\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6e96\u5099\u3057\u3001<a href=\"https:\/\/services.digital.go.jp\/mynaportal-app\/\">\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u30a2\u30d7\u30ea<\/a>\u3092\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb<\/td><\/tr><tr><td>\u2461\u767b\u9332\u7533\u8acb\u30c7\u30fc\u30bf\u3092\u4f5c\u6210<\/td><\/tr><tr><td>\u2462\u767b\u9332\u7533\u8acb\u30c7\u30fc\u30bf\u3092\u9001\u4fe1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u3001\u4e8b\u524d\u306b\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u5c4a\u51fa\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u767b\u9332\u304c\u524d\u63d0\u3068\u306a\u308b\u305f\u3081\u3001\u7533\u8acb\u524d\u306b\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-5\"  class=\"wp-block-heading\">\u5951\u7d04\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u6d88\u8cbb\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u5951\u7d04\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u6d88\u8cbb\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5831\u916c\u8a2d\u5b9a\u6642\u306b\u6d88\u8cbb\u7a0e\u3092\u8003\u616e\u3059\u308b\u65b9\u6cd5<\/h3>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u4ed5\u4e8b\u3092\u5951\u7d04\u3059\u308b\u969b\u3001\u6d88\u8cbb\u7a0e\u3092\u8003\u616e\u3057\u305f\u5831\u916c\u8a2d\u5b9a\u306f\u3001\u53ce\u76ca\u7ba1\u7406\u3084\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064\u3067\u3059<\/span><\/strong>\u3002<br>\u5831\u916c\u306e\u8a2d\u5b9a\u65b9\u6cd5\u306b\u306f \u300c\u7a0e\u629c\u4fa1\u683c\uff08\u5916\u7a0e\uff09\u300d\u3068\u300c\u7a0e\u8fbc\u4fa1\u683c\uff08\u5185\u7a0e\uff09\u300d \u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u65b9\u5f0f<\/th><th>\u4f8b<\/th><\/tr><\/thead><tbody><tr><td><strong>\u7a0e\u629c\u4fa1\u683c\uff08\u5916\u7a0e\uff09<\/strong><\/td><td>\u5831\u916c\u91d1\u984d\u306b\u6d88\u8cbb\u7a0e\u3092\u5225\u9014\u52a0\u7b97<\/td><td>50,000\u5186\u306e\u5831\u916c\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\uff0810%\uff09\u3092\u52a0\u3048\u3001\u8acb\u6c42\u984d\u306f55,000\u5186<\/td><\/tr><tr><td><strong>\u7a0e\u8fbc\u4fa1\u683c\uff08\u5185\u7a0e\uff09<\/strong><\/td><td>\u5831\u916c\u91d1\u984d\u306b\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u308b<\/td><td>50,000\u5186\u306e\u7a0e\u8fbc\u5831\u916c\u306e\u5834\u5408\u3001\u5b9f\u969b\u306e\u624b\u53d6\u308a\u306f45,454\u5186\uff08\u7a0e\u629c\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7a0e\u629c\u4fa1\u683c\uff08\u5916\u7a0e\uff09\u3067\u8acb\u6c42\u3059\u308b\u3068\u3001\u6d88\u8cbb\u7a0e\u3092\u5225\u9014\u53d7\u3051\u53d6\u308c\u308b\u305f\u3081\u624b\u53d6\u308a\u984d\u304c\u5897\u3048\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4f01\u696d\u3068\u306e\u53d6\u5f15\u3067\u306f\u4e00\u822c\u7684\u306b\u7a0e\u629c\u4fa1\u683c\uff08\u5916\u7a0e\uff09\u304c\u4f7f\u308f\u308c\u308b\u4e00\u65b9\u3067\u3001\u6d88\u8cbb\u8005\u5411\u3051\u306e\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u7a0e\u8fbc\u4fa1\u683c\uff08\u5185\u7a0e\uff09\u304c\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u53d6\u5f15\u5148\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u4fa1\u683c\u8a2d\u5b9a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8acb\u6c42\u66f8\u306b\u6d88\u8cbb\u7a0e\u3092\u8a18\u8f09\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h3>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u8a18\u8f09\u5185\u5bb9\u306b\u306f\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u5831\u916c\u91d1\u984d\u306b\u304a\u3051\u308b\u8a8d\u8b58\u9055\u3044\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u7a0e\u629c\u4fa1\u683c\u30fb\u6d88\u8cbb\u7a0e\u984d\u30fb\u7a0e\u8fbc\u4fa1\u683c\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u3001\u6b63\u78ba\u306a\u91d1\u984d\u3092\u4f1d\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u6d88\u8cbb\u7a0e\u95a2\u9023\u306e4\u3064\u306e\u9805\u76ee\u3068\u3001\u8a18\u8f09\u4f8b\u3092\u4ee5\u4e0b\u306b\u8a18\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53d6\u5f15\u5185\u5bb9\uff08\u4f8b\uff1a\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u4f5c\u6210\uff09<\/li>\n\n\n\n<li>\u7a0e\u629c\u4fa1\u683c\uff08\u4f8b\uff1a100,000\u5186\uff09<\/li>\n\n\n\n<li>\u6d88\u8cbb\u7a0e\u984d\uff08\u4f8b\uff1a10,000\u5186\uff09<\/li>\n\n\n\n<li>\u7a0e\u8fbc\u4fa1\u683c\uff08\u4f8b\uff1a110,000\u5186\uff09<\/li>\n<\/ul>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u8efd\u6e1b\u7a0e\u7387\uff088%\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u7387\u3054\u3068\u306b\u91d1\u984d\u3092\u5206\u3051\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059<\/span><\/strong>\u3002\u307e\u305f\u3001\u30e9\u30a4\u30bf\u30fc\u3084\u30c7\u30b6\u30a4\u30ca\u30fc\u306a\u3069\u306e\u4ed5\u4e8b\u3067\u306f\u6e90\u6cc9\u5fb4\u53ce\uff0810.21%\uff09\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u8acb\u6c42\u66f8\u306b\u660e\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u5951\u7d04\u6642\u306b\u304a\u3044\u3066\u3001\u7a0e\u8fbc\u30fb\u7a0e\u629c\u3069\u3061\u3089\u3067\u8acb\u6c42\u3059\u308b\u304b\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u304f\u308f\u3048\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u767a\u884c\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3082\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u3001\u4eca\u5f8c\u306e\u53d6\u5f15\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f15\u5148\u3068\u306e\u4ea4\u6e09\u3067\u640d\u3057\u306a\u3044\u305f\u3081\u306e\u30b3\u30c4<\/h3>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u53d6\u5f15\u5148\u3068\u306e\u4ea4\u6e09\u6642\u306b\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u8aa4\u89e3\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u81ea\u8eab\u306e\u8ab2\u7a0e\u30b9\u30c6\u30fc\u30bf\u30b9\u306e\u660e\u78ba\u5316<\/h4>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u81ea\u8eab\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3092\u53d6\u5f15\u5148\u306b\u4f1d\u3048\u307e\u3057\u3087\u3046<\/span><\/strong>\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u305a\u3001\u53d6\u5f15\u5148\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5951\u7d04\u6642\u306b\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53d6\u5f15\u6761\u4ef6\u306e\u660e\u78ba\u5316<\/h4>\n\n\n\n<p>\u5831\u916c\u984d\u304c\u7a0e\u8fbc\u307f\u304b\u7a0e\u629c\u304d\u304b\u3001\u6d88\u8cbb\u7a0e\u3092\u5225\u9014\u8acb\u6c42\u3059\u308b\u306e\u304b\u3092\u5951\u7d04\u66f8\u3084\u8acb\u6c42\u66f8\u306b\u660e\u8a18\u3057\u307e\u3057\u3087\u3046\u3002\u53e3\u982d\u3067\u306e\u5408\u610f\u306f\u8aa4\u89e3\u306e\u5143\u306b\u306a\u308b\u305f\u3081\u3001\u66f8\u9762\u3084\u30e1\u30fc\u30eb\u3067\u6761\u4ef6\u3092\u78ba\u8a8d\u30fb\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc<\/h4>\n\n\n\n<p>\u81ea\u8eab\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u304b\u3092\u53d6\u5f15\u5148\u306b\u4f1d\u3048\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u306e\u53ef\u5426\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u53d6\u5f15\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u3092\u6c42\u3081\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u767b\u9332\u3092\u691c\u8a0e\u3059\u308b\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5951\u7d04\u6642\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30fb\u672a\u767b\u9332\u3092\u4f1d\u3048\u3001\u53d6\u5f15\u5148\u3068\u306e\u5186\u6ed1\u306a\u95a2\u4fc2\u3092\u7bc9\u304d\u4e8b\u696d\u62e1\u5927\u306b\u3064\u306a\u3052\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-6\"  class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3068\u624b\u7d9a\u304d<\/h3>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u6b63\u3057\u3044\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u304a\u3082\u306a\u6761\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u5bfe\u8c61\u5916\uff09<\/li>\n\n\n\n<li>\u672c\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306f\u539f\u5247\u5bfe\u8c61\u5916\uff09<\/li>\n\n\n\n<li>\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u984d\u304c\u3001\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u9084\u4ed8\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table min_width20_\"><table><thead><tr><th>\u9805\u76ee<\/th><th>\u5fc5\u8981\u66f8\u985e<\/th><th><strong>\u8a18\u8f09\u5185\u5bb9\/\u6ce8\u610f\u4e8b\u9805<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06-E_pdf\/01-ippan.pdf\">\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\uff09\uff08\u4e00\u822c\u7528\uff09<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06-E_pdf\/02.pdf\">\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e8c\u8868\uff09<\/a><\/td><td>\u4e8b\u696d\u8005\u306e\u57fa\u672c\u60c5\u5831\u3068\u8a08\u7b97\u3057\u305f\u6d88\u8cbb\u7a0e\u306e\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09<\/td><\/tr><tr><td>\u660e\u7d30\u66f8\u306e\u4f5c\u6210<\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/kojin_youshiki.pdf\">\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u7533\u544a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff08\u500b\u4eba\u4e8b\u696d\u8005\u7528\uff09<\/a><\/td><td>\u7533\u544a\u3059\u308b\u7406\u7531\u3084\u3001\u4e3b\u306a\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u660e\u7d30\u306a\u3069\u3092\u8a18\u8f09<\/td><\/tr><tr><td>\u8a08\u7b97\u66f8\u306e\u4f5c\u6210<\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/2-3.pdf\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868<\/a><\/td><td>\u8ab2\u7a0e\u30fb\u514d\u7a0e\u306e\u305d\u308c\u305e\u308c\u306e\u58f2\u4e0a\u9ad8\u306a\u3069\u304b\u3089\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3084\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u3092\u8a08\u7b97<\/td><\/tr><tr><td>\u7533\u544a\u66f8\u3068\u660e\u7d30\u66f8\u306e\u63d0\u51fa<\/td><td>\u30fc<\/td><td>\u30fb\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u30fb\u7533\u544a\u671f\u9650\u306f\u7fcc\u5e74\u306e3\u670831\u65e5\u307e\u3067<\/td><\/tr><tr><td>\u9084\u4ed8\u91d1\u306e\u53d7\u3051\u53d6\u308a<\/td><td>\u30fc<\/td><td>\u7533\u544a\u304b\u3089\u7d041\u301c2\u30f6\u6708\u5f8c\u306b\u6307\u5b9a\u306e\u9280\u884c\u53e3\u5ea7\u3078\u5165\u91d1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3064\u672c\u5247\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u624b\u7d9a\u304d\u3092\u6b63\u3057\u304f\u884c\u3044\u3001\u9069\u5207\u306a\u9084\u4ed8\u3092\u53d7\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u5207\u308a\u66ff\u3048\u308b\u969b\u306e\u624b\u7d9a\u304d<\/h3>\n\n\n\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3078\u79fb\u884c\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table min_width10_\"><table><thead><tr><th>\u624b\u7d9a\u304d<\/th><th>\u66f8\u985e<\/th><th><strong>\u63d0\u51fa\u5148\/\u671f\u9650<\/strong><\/th><th>\u6ce8\u610f\u4e8b\u9805<\/th><\/tr><\/thead><tbody><tr><td>\u767b\u9332\u7533\u8acb<\/td><td><a href=\"https:\/\/view.officeapps.live.com\/op\/view.aspx?src=https%3A%2F%2Fwww.nta.go.jp%2Ftaxes%2Ftetsuzuki%2Fshinsei%2Fannai%2Fshohi%2Fannai%2Fexcel%2F0024003-156.xlsm&amp;wdOrigin=BROWSELINK\" target=\"_blank\" rel=\"noreferrer noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\uff08\u56fd\u5185\u4e8b\u696d\u8005\u7528\uff09<\/a><\/td><td>\u63d0\u51fa\u5148\uff1a\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u63d0\u51fa\u671f\u9650\uff1a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u767b\u9332\u3092\u5e0c\u671b\u3059\u308b\u65e5\u306e\u539f\u5247\u3068\u3057\u3066\u524d\u65e5\u307e\u3067<\/td><td>2023\u5e7410\u67081\u65e5\uff5e2029\u5e749\u670830\u65e5\u307e\u3067\u306e\u9593\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u306f\u4e0d\u8981<\/td><\/tr><tr><td>\u66f8\u985e\u63d0\u51fa\uff08\u4efb\u610f\uff09<\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/1461_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/a><\/td><td>\u63d0\u51fa\u5148\uff1a\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u63d0\u51fa\u671f\u9650\uff1a\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067<\/td><td>\u30fc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u969b\u306e\u6ce8\u610f\u70b9\u306f\u4ee5\u4e0b2\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e00\u5ea6\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u539f\u52472\u5e74\u9593\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u308c\u306a\u3044<\/li>\n\n\n\n<li>\u4e8b\u696d\u898f\u6a21\u3084\u53d6\u5f15\u5148\u306e\u72b6\u6cc1\u3092\u8003\u616e\u3057\u3001\u614e\u91cd\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u9069\u5207\u306a\u624b\u7d9a\u304d\u306e\u5b9f\u65bd\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u7fa9\u52d9\u3092\u679c\u305f\u3057\u3001\u53d6\u5f15\u5148\u3068\u306e\u5186\u6ed1\u306a\u95a2\u4fc2\u3092\u7dad\u6301\u3067\u304d\u307e\u3059\u3002\u4e0d\u660e\u306a\u70b9\u306f\u7a0e\u52d9\u7f72\u3084\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3001\u78ba\u5b9f\u306a\u5bfe\u5fdc\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u3092\u671f\u9650\u5185\u306b\u884c\u3048\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4ee5\u4e0b2\u3064\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u306a\u306e\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>1\u3064\u76ee\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u7a0e<\/th><th>\u6ede\u5728\u671f\u9593<\/th><th>\u7387<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"2\"><strong>\u5ef6\u6ede\u7a0e<\/strong><\/td><td>\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185<\/td><td>\u5e747.3%\u307e\u305f\u306f\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b1%\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9<\/td><\/tr><tr><td>\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u7d4c\u904e\u5f8c<\/td><td>\u5e7414.6%\u307e\u305f\u306f\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b7.3%\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u3068\u306f\u3001\u65e5\u672c\u9280\u884c\u306e\u77ed\u671f\u91d1\u5229\uff08\u653f\u7b56\u91d1\u5229\uff09\u3092\u57fa\u306b\u7b97\u51fa\u3055\u308c\u308b\u5272\u5408\u3067\u3001\u6bce\u5e743\u6708\u306b\u767a\u8868\u3055\u308c\u30011\u5e74\u5358\u4f4d\u3067\u66f4\u65b0\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>2\u3064\u76ee\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3092\u671f\u9650\u5185\u306b\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u7a0e<\/th><th>\u6761\u4ef6<\/th><th>\u7387<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"2\"><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/td><td>\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c50\u4e07\u5186\u307e\u3067<\/td><td>15%<\/td><\/tr><tr><td>50\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td><td>20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e07\u4e00\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e3\u3064\u3092\u901f\u3084\u304b\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u7d0d\u4ed8\u3059\u308b\uff08\u5ef6\u6ede\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u8ca0\u62c5\u304c\u5897\u5927\uff09<\/li>\n\n\n\n<li>\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3059\u308b\uff08\u7a0e\u52d9\u8abf\u67fb\u524d\u306e\u7533\u544a\u3067\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8efd\u6e1b\uff09<\/li>\n\n\n\n<li>\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3059\u308b\uff08\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u5bfe\u5fdc\u7b56\u3092\u78ba\u8a8d\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u9045\u5ef6\u306f\u3001\u4e8b\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u65e5\u9803\u304b\u3089\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u3084\u8cc7\u91d1\u8a08\u753b\u3092\u5fb9\u5e95\u3057\u3001\u671f\u9650\u5185\u306e\u7d0d\u4ed8\u3092\u5fc3\u639b\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-7\"  class=\"wp-block-heading\">\u30d5\u30ea\uff0d\u30e9\u30f3\u30b9\u306e\u6848\u4ef6\u3092\u63a2\u3059\u306a\u3089\u30a8\u30f3\u30b8\u30cb\u30a2\u30d5\u30a1\u30af\u30c8\u30ea\u30fc<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full is-resized u-mb-ctrl u-mb-5\"><img decoding=\"async\" width=\"1090\" height=\"558\" src=\"https:\/\/www.engineer-factory.com\/media\/wp-content\/uploads\/2025\/01\/KV.webp\" alt=\"\" class=\"wp-image-6584\" style=\"width:852px;height:auto\" srcset=\"https:\/\/www.engineer-factory.com\/media\/wp-content\/uploads\/2025\/01\/KV.webp 1090w, https:\/\/www.engineer-factory.com\/media\/wp-content\/uploads\/2025\/01\/KV-300x154.webp 300w, https:\/\/www.engineer-factory.com\/media\/wp-content\/uploads\/2025\/01\/KV-1024x524.webp 1024w, https:\/\/www.engineer-factory.com\/media\/wp-content\/uploads\/2025\/01\/KV-768x393.webp 768w\" sizes=\"(max-width: 1090px) 100vw, 1090px\" 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