{"id":2575,"date":"2021-07-07T10:00:37","date_gmt":"2021-07-07T01:00:37","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=2575"},"modified":"2026-03-26T15:25:45","modified_gmt":"2026-03-26T06:25:45","slug":"%e3%80%90%e6%9c%80%e6%96%b0%e7%89%88%e3%80%91%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e9%85%8d%e5%81%b6%e8%80%85%e6%8e%a7%e9%99%a4%e3%81%a8%e9%85%8d%e5%81%b6%e8%80%85%e7%89%b9%e5%88%a5%e6%8e%a7","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/year-end-adjustment-writing\/","title":{"rendered":"\u3010\u6700\u65b0\u7248\u3011\u5e74\u672b\u8abf\u6574\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u66f8\u304d\u65b9"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-3155\" src=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/year-end-adjustment-writing.jpg\" alt=\"\u5e74\u672b\u8abf\u6574\u66f8\u304d\u65b9\" width=\"640\" height=\"427\" 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href=\"#i-2\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-3\">\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\uff1f<\/a><\/li><li><a href=\"#i-4\">\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-5\">\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-6\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-7\">\u914d\u5076\u8005\u306e\u6240\u5f97\u5224\u5b9a\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-8\">\u6d77\u5916\u306b\u3044\u308b\u89aa\u65cf\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/a><\/li><li><a href=\"#i-9\">\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u304d\u306f\u78ba\u5b9a\u7533\u544a\u3092\uff01<\/a><\/li><li><a href=\"#i-10\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3068\u306f\u3001\u914d\u5076\u8005\u304c\u7121\u53ce\u5165\u3067\u6240\u5f97\u304c\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u30d1\u30fc\u30c8\u306a\u3069\u3067\u5e74\u53ce\u304c103\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u4e16\u5e2f\u4e3b\u306e\u6240\u5f97\u304c1,000\u4e07\u5186\uff08\u5e74\u53ce1,220\u4e07\u5186\u4ee5\u4e0b\uff09\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306b\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u914d\u5076\u8005\u306f\u6b21\u306e4\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>1\u300112\u670831\u65e5\u306e\u6642\u70b9\u3067\u3001\u6c11\u6cd5\u4e0a\u306e\u898f\u5b9a\u306b\u3042\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u5bfe\u8c61\u5916\uff09<br \/>\n2\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u540c\u4e00\u3057\u3066\u3044\u308b\u3053\u3068<br \/>\n3\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff082019\u5e74\u5206[\u4ee4\u548c\u5143\u5e74\u5206]\u4ee5\u524d\u307e\u3067\u306f38\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068<br \/>\n4\u3001\u9752\u8272\u7533\u544a\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u3082\u3057\u304f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u914d\u5076\u8005\u63a7\u9664\u300d<\/a><\/p>\n<h2><span id=\"i-2\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3068\u306f\u3001\u914d\u5076\u8005\u306e\u5e74\u53ce\u304c103\u4e07\u5186\u4ee5\u4e0a201\u4e076\u5343\u5186\u5186\u4ee5\u4e0b\u3067\u3001\u4e16\u5e2f\u4e3b\u306e\u6240\u5f97\u304c1,000\u4e07\u5186\uff08\u5e74\u53ce1,220\u4e07\u5186\u4ee5\u4e0b\uff09\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306b\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306f\u3001\u6b21\u306e5\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>1\u300112\u670831\u65e5\u6642\u70b9\u3067\u3001\u6c11\u6cd5\u4e0a\u306e\u898f\u5b9a\u306b\u3042\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u5bfe\u8c61\u5916\uff09<br \/>\n2\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u540c\u4e00\u3057\u3066\u3044\u308b\u3053\u3068<br \/>\n3\u3001\u9752\u8272\u7533\u544a\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u3082\u3057\u304f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<br \/>\n4\u3001\u4ed6\u306e\u4eba\u306e\u6276\u990a\u89aa\u65cf\u3067\u306a\u3044\u3053\u3068<br \/>\n5\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0a133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002\uff08\u305f\u3060\u3057\u3001\u5e73\u621030\u5e74\u5206\u301c\u4ee4\u548c\u5143\u5e74\u5206\u307e\u3067\u306f38\u4e07\u5186\u4ee5\u4e0a123\u4e07\u5186\u4ee5\u4e0b\u3001\u5e73\u621029\u5e74\u5206\u307e\u3067\u306f38\u4e07\u5186\u4ee5\u4e0a76\u4e07\u5186\u672a\u6e80\uff09<\/p>\n<p>\u5e74\u53ce\u304c201\u4e076\u5343\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3082\u5bfe\u8c61\u5916\u3068\u306a\u308a\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d<\/a><\/p>\n<h2><span id=\"i-3\">\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\uff1f<\/span><\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u6276\u990a\u63a7\u9664\u3001\u3082\u3057\u304f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u5e74\u672b\u8abf\u6574\u3067\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u66f8\u985e\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u3001\u3082\u3057\u304f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u304c\u5c02\u696d\u4e3b\u5a66\uff08\u4e3b\u592b\uff09\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u5e74\u53ce\u304c201\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u72ec\u8eab\u3067\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u3001\u672c\u4eba\u306e\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u5e74\u53ce\u304c201\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306a\u3069\u306f\u3001\u3053\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2672.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u53c8\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3068\u304d\u300d<\/a><\/p>\n<h2><span id=\"i-4\">\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u914d\u5076\u8005\u672c\u4eba\u306e\u5e74\u53ce\u304c103\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u7a0e\u6cd5\u306b\u306f\u300c\u5e74\u53ce103\u4e07\u5186\u4ee5\u4e0b\u300d\u3068\u3044\u3046\u8a18\u8f09\u306a\u304f\u3001\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u300d\u3068\u3044\u3046\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d48\u4e07\u5186\u4ee5\u4e0b\u3068\u306f\u3001\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u5e74\u53ce\u304c103\u4e07\u5186\u5186\u4ee5\u4e0b\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u6240\u5f97\u7a0e\u306f\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u306b\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u306a\u3069\u3067\u5f97\u305f\u7d66\u4e0e\u53ce\u5165\u306e\u5834\u5408\u3001\u6700\u4f4e65\u4e07\u5186\u304c\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u5e74\u53ce\u304c103\u4e07\u5186\u3067\u3042\u308b\u306a\u3089\u3001\u305d\u3053\u304b\u308955\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u5408\u8a08\u6240\u5f97\u304c48\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3068\u306a\u308b\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u300d\u306b\u4e00\u81f4\u3059\u308b\u305f\u3081\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u6cd5\u4e0a\u306b\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5e74\u53ce\u304c103\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u306e\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u7d66\u4e0e\u8005\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-5\">\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306e\u6bb5\u968e\u3067\u3001\u914d\u5076\u8005\u306e\u5e74\u9f62\u304c\u6e8070\u6b73\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u300c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u304c\u9069\u7528\u3055\u308c\u3001\u63a7\u9664\u984d\u304c48\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3088\u308a\u3082\u5e74\u91d1\u53d7\u7d66\u984d\u304c\u5897\u3048\u308b\u306e\u3067\u3001\u63a7\u9664\u984d\u3082\u5897\u984d\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u914d\u5076\u8005\u304c\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u307b\u304b\u306b\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3067\u3042\u308c\u307027\u4e07\u5186\u3001\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308c\u3070\u6700\u9ad875\u4e07\u5186\u307e\u3067\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-6\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066<\/span><\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u4e0a\u6bb5\u304b\u3089\u6b21\u306e\u3088\u3046\u306a\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>1\u3001\u7d66\u4e0e\u8005\u672c\u4eba\u306e\u57fa\u672c\u60c5\u5831<br \/>\n\u7d66\u4e0e\u8005\u672c\u4eba\u306e\u57fa\u672c\u60c5\u5831\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff1a\u52e4\u52d9\u5148\u3092\u62c5\u5f53\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u540d<br \/>\n\u30fb\u7d66\u4e0e\u652f\u6255\u8005\u306e\u540d\u79f0\uff08\u6c0f\u540d\uff09\uff1a\u52e4\u52d9\u5148\u306e\u540d\u524d<br \/>\n\u30fb\u7d66\u4e0e\u652f\u6255\u8005\u306e\u6cd5\u4eba\u756a\u53f7\uff1a\u52e4\u52d9\u5148\u304c\u8a18\u8f09\u3059\u308b<br \/>\n\u30fb\u7d66\u4e0e\u652f\u6255\u8005\u306e\u6240\u5728\u5730\uff08\u4f4f\u6240\uff09\uff1a\u52e4\u52d9\u5148\u306e\u6240\u5728\u5730\/\u4f4f\u6240<br \/>\n\u30fb\u3042\u306a\u305f\u306e\u6c0f\u540d\uff1a\u300c\u30d5\u30ea\u30ac\u30ca\u300d\u306a\u3089\u30ab\u30bf\u30ab\u30ca\u3001\u300c\u3075\u308a\u304c\u306a\u300d\u306a\u3089\u3072\u3089\u304c\u306a\u3067\u8a18\u5165<br \/>\n\u30fb\u3042\u306a\u305f\u306e\u4f4f\u6240\uff1a\u90fd\u9053\u5e9c\u770c\u306f\u7701\u7565\u3057\u3066\u3082\u53ef<br \/>\n\u30fb\u5370\uff1a\u30b7\u30e3\u30c1\u30cf\u30bf\u4ee5\u5916\u306e\u30cf\u30f3\u30b3\u3092\u62bc\u3059<\/p>\n<p>2\u3001\u7d66\u4e0e\u8005\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u533a\u5206\u3092\u8a18\u5165<br \/>\n\u30fb\u3042\u306a\u305f\u306e\u672c\u5e74\u5ea6\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d<br \/>\n\u307e\u305a\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306e\u8a08\u7b97\u8868\u300d\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u898b\u7a4d\u984d\uff09\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u7b97\u51fa\u3057\u305f\u5408\u8a08\u984d\u3092\u3001\u300c\u3042\u306a\u305f\u306e\u672c\u5e74\u5ea6\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u300d\u3068\u3044\u3046\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u300c\u3042\u306a\u305f\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u898b\u7a4d\u984d\uff09\u300d\u306e\u300c\u7d66\u4e0e\u6240\u5f97\uff081\uff09\u300d\u306e\u300c\u53ce\u5165\u91d1\u984d\u7b49\uff08a)\u300d\u306b\u7a0e\u5f15\u524d\u306e\u7d66\u4e0e\u7dcf\u984d\u306e\u898b\u8fbc\u307f\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u300c\u6240\u5f97\u91d1\u984d\uff08a\uff0db\uff09\u300d\u306b\u8868\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6b21\u306e\u8868\u3067\u898b\u7a4d\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306e\u8a08\u7b97\u8868<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; background-color: #efefef; text-align: center;\"><strong>\u7d66\u4e0e\u7dcf\u984d<\/strong><\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; background-color: #efefef; text-align: center;\"><strong>\u6240\u5f97\u91d1\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">300\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">192\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">400\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">266\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">500\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">346\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">600\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">426\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">700\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">510\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">800\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">600\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">900\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">690\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">1,000\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">780\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u53b3\u5bc6\u306b\u8a08\u7b97\u3059\u308b\u3068\u304d\u306f\u3001\u6b21\u306e\u8868\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; background-color: #efefef; text-align: center;\"><strong>\u7d66\u4e0e\u7dcf\u984d<\/strong><\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; background-color: #efefef; text-align: center;\"><strong>\u6240\u5f97\u91d1\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">\uff5e65\u4e071\u5343\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">\uff5e161\u4e079\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">\u7d66\u4e0e\u7dcf\u984d\uff0d65\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">\uff5e162\u4e07\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">969,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">\uff5e162\u4e072\u5343\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">97\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">\uff5e162\u4e074\u5343\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">97\u4e072\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">\uff5e162\u4e078\u5343\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">97\u4e074\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">162\u4e078\u5343\u5186\uff5e180\u4e07\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">\u7d66\u4e0e\u7dcf\u984d\u00f74\uff1dA\u3000A\u00d72.8\uff0d18\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">180\u4e07\u5186\uff5e360\u4e07\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">\u7d66\u4e0e\u7dcf\u984d\u00f74\uff1dA\u3000A\u00d72.8\uff0d18\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">360\u4e07\u5186\uff5e660\u4e07\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">\u7d66\u4e0e\u7dcf\u984d\u00f74\uff1dA\u3000A\u00d73.2\uff0d54\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">\uff5e1,000\u4e07\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">\u7d66\u4e0e\u7dcf\u984d\u00d790%\uff0d120\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">\uff5e1,220\u4e07\u5186<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">\u7d66\u4e0e\u7dcf\u984d\uff0d220\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.9171%; border: 1px solid; padding: 0.5em; text-align: center;\">1,220\u4e07\u5186\uff5e<\/td>\n<td style=\"width: 56.0829%; border: 1px solid; padding: 0.5em; text-align: center;\">\u9069\u7528\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u300c\u3042\u306a\u305f\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u898b\u7a4d\u984d\uff09\u300d\u306e\u6b04\u306b\u306f\u3001\u7d66\u4e0e\u6240\u5f97\uff081\uff09\u306b\u52a0\u3048\u3001\u4e8b\u696d\u6240\u5f97\uff082\uff09\u3001\u96d1\u6240\u5f97\uff083\uff09\u3001\u914d\u5f53\u6240\u5f97\uff084\uff09\u3001\u4e0d\u52d5\u7523\u6240\u5f97\uff085\uff09\u3001\u9000\u8077\u6240\u5f97\uff086\uff09\u3001\uff081\uff09\uff5e\uff086\uff09\u4ee5\u5916\u306e\u6240\u5f97\uff087\uff09\u304c\u3042\u308a\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306b\u3082\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u898b\u7a4d\u984d\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5370\u7a0e\u3001\u539f\u7a3f\u6599\u3001\u30a2\u30d5\u30a7\u30ea\u30a8\u30a4\u30c8\u53ce\u5165\u3001\u30a2\u30d1\u30fc\u30c8\u5bb6\u8cc3\u306a\u3069\u306e\u6240\u5f97\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u5224\u5b9a\u3068\u533a\u5206<br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u5224\u5b9a\u3068\u533a\u5206\u306e\u6b04\u3067\u306f\u3001900\u4e07\u5186\u4ee5\u4e0b\uff08A\uff09\u3001900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b\uff08B\uff09\u3001950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b\uff08C\uff09\u30683\u3064\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u4e21\u65b9\u304c\u9069\u7528\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>3\u3001\u7d66\u4e0e\u8005\u306e\u914d\u5076\u8005\u306e\u6c0f\u540d\u3001\u500b\u4eba\u756a\u53f7\u3001\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165<br \/>\n\u7d66\u4e0e\u8005\u672c\u4eba\u304c\u592b\u3067\u3042\u308c\u3070\u914d\u5076\u8005\u306f\u300c\u59bb\u300d\u3001\u672c\u4eba\u304c\u59bb\u3067\u3042\u308c\u3070\u914d\u5076\u8005\u306f\u300c\u592b\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6c0f\u540d\u30d5\u30ea\u30ac\u30ca\uff1a\u914d\u5076\u8005\u306e\u6c0f\u540d\u3001\u30d5\u30ea\u30ac\u30ca<br \/>\n\u30fb\u500b\u4eba\u756a\u53f7\uff1a\u500b\u4eba\u60c5\u5831\u306b\u8a72\u5f53\u3057\u307e\u3059\u306e\u3067\u3001\u52e4\u52d9\u5148\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u3042\u306a\u305f\u306e\u914d\u5076\u8005\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u914d\u5076\u8005\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240\uff1a\u540c\u3058\u5834\u5408\u306f\u7a7a\u6b04<br \/>\n\u30fb\u751f\u5e74\u6708\u65e5\uff1a\u914d\u5076\u8005\u751f\u5e74\u6708\u65e5<br \/>\n\u30fb\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\uff1a\u305d\u306e\u5e7412\u670831\u65e5\u73fe\u5728\u306e\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u300c\u3007\u300d<br \/>\n\u30fb\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u914d\u5076\u8005\uff1a\u6d77\u5916\u306b\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u300c\u3007\u300d<br \/>\n\u30fb\u751f\u8a08\u3092\u540c\u4e00\u306b\u3059\u308b\u4e8b\u5b9f\uff1a\u6d77\u5916\u306b\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u9001\u91d1\u984d\u3092\u8a18\u5165<\/p>\n<p>4\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u3092\u8a08\u7b97\u3059\u308b\u6b04<br \/>\n\u914d\u5076\u8005\u3082\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u898b\u7a4d\u984d\uff09\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\uff081\uff09\u300d\u306e\u300c\u53ce\u5165\u91d1\u984d\u7b49\uff08a)\u300d\u306b\u7a0e\u5f15\u524d\u306e\u7d66\u4e0e\u7dcf\u984d\u306e\u898b\u8fbc\u307f\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u300c\u6240\u5f97\u91d1\u984d\uff08a\uff0db\uff09\u300d\u306b\u8868\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u7d66\u4e0e\u8005\u672c\u4eba\u540c\u69d8\u3001\u4e8b\u696d\u6240\u5f97\u3001\u96d1\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u306a\u3069\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a72\u5f53\u3059\u308b\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u3001\u53ce\u5165\u91d1\u984d\uff08\u58f2\u4e0a\u9ad8\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u3001\u30a2\u30d5\u30a7\u30ea\u30a8\u30a4\u30c8\u3067\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u306a\u3089\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u30b5\u30fc\u30d0\u30fc\u4ee3\u306a\u3069\u3001\u6599\u7406\u6559\u5ba4\u3092\u958b\u3044\u3066\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u306a\u3089\u6750\u6599\u8cbb\u3084\u30ec\u30b7\u30d4\u672c\u306a\u3069\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>5\u3001\u914d\u5076\u8005\u63a7\u9664\u984d\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3001\u8a72\u5f53\u3059\u308b\u65b9\u306e\u63a7\u9664\u984d\u3092\u8a18\u5165\u3059\u308b\u6b04<br 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id=\"i-7\">\u914d\u5076\u8005\u306e\u6240\u5f97\u5224\u5b9a\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066<\/span><\/h2>\n<p>\u914d\u5076\u8005\u306e\u6240\u5f97\u5224\u5b9a\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306f\u3001\u9000\u8077\u5f8c\u306e\u6c42\u8077\u8005\u7d66\u4ed8\u91d1\uff08\u5931\u696d\u624b\u5f53\uff09\u3001\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u3001\u80b2\u5150\u4f11\u696d\u57fa\u672c\u7d66\u4ed8\u91d1\u306e3\u3064\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u96c7\u7528\u4fdd\u967a\u6cd5\u3001\u307e\u305f\u5065\u5eb7\u4fdd\u967a\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u542b\u3081\u308b\u3053\u3068\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h2><span 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