{"id":4979,"date":"2021-08-30T11:34:38","date_gmt":"2021-08-30T02:34:38","guid":{"rendered":"https:\/\/zeirishic.com\/content\/?p=4979"},"modified":"2026-03-26T15:27:07","modified_gmt":"2026-03-26T06:27:07","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e3%80%8c%e5%8c%bb%e7%99%82%e8%b2%bb%e6%8e%a7%e9%99%a4%e3%80%8d%e3%82%92%e5%8f%97%e3%81%91%e3%82%8b%e3%81%93%e3%81%a8%e3%81%8c%e3%81%a7%e3%81%8d%e3%82%8b","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/yearend-adjustment-medical-expenses\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3067\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff1f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u8acb\u65b9\u6cd5"},"content":{"rendered":"<p>\u52e4\u52d9\u5148\u3067\u884c\u308f\u308c\u308b\u5e74\u672b\u8abf\u6574\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u305f\u6240\u5f97\u7a0e\u3068\u3001\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u306e\u5dee\u984d\u3092\u6e05\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u3067\u306f\u3001\u305d\u306e\u969b\u3001\u533b\u7642\u8cbb\u3092\u63a7\u9664\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u672c\u8a18\u4e8b\u3067\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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id=\"i-2\">\u533b\u7642\u8cbb\u63a7\u9664\u306f\u5e74\u672b\u8abf\u6574\u300c\u5bfe\u8c61\u5916\u300d<\/span><\/h2>\n<p>\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u7d50\u8ad6\u304b\u3089\u8ff0\u3079\u308b\u306a\u3089\u3001\u5e74\u672b\u8abf\u6574\u3067\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63a7\u9664\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<h2><span id=\"i-3\">\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u52e4\u52d9\u5148\u304c\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304c\u53ef\u80fd\u306a\u6240\u5f97\u63a7\u9664\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u30fb\u57fa\u790e\u63a7\u9664<br \/>\n\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<br \/>\n\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u969c\u5bb3\u8005\u63a7\u9664<br \/>\n\u30fb\u3072\u3068\u308a\u89aa\u63a7\u9664<br \/>\n\u30fb\u52e4\u52b4\u5b66\u751f\u63a7\u9664<br \/>\n\u30fb\u914d\u5076\u8005\u63a7\u9664<br \/>\n\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<br \/>\n\u30fb\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff082\u5e74\u76ee\u4ee5\u964d \/ 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id=\"i-5\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb<\/span><\/h3>\n<p>\u30fb\u533b\u5e2b\uff08\u6b6f\u79d1\u533b\u5e2b\u542b\u3080\uff09\u306b\u3088\u308b\u8a3a\u7642\u3084\u6cbb\u7652\u306e\u8cbb\u7528<br \/>\n\u30fb\u6cbb\u7642\u3084\u7642\u990a\u306b\u5fc5\u8981\u306a\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u8cbb<br \/>\n\u30fb\u901a\u4fe1\u8cbb\u3001\u5165\u9662\u4e2d\u306e\u98df\u8cbb\u306a\u3069<br \/>\n\u30fb\u533b\u5e2b\u306b\u3088\u308b\u8a3a\u7642\u3084\u6cbb\u7642\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u677e\u8449\u6756\u3001\u7fa9\u6b6f\u3001\u7fa9\u8db3\u3001\u7fa9\u624b\u306a\u3069\u306e\u8cfc\u5165\u8cbb<br \/>\n\u30fb\u91cd\u5927\u306a\u75be\u60a3\u304c\u898b\u3064\u304b\u308a\u3001\u6cbb\u7642\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u4eba\u9593\u30c9\u30c3\u30af\u3001\u5065\u5eb7\u8a3a\u65ad\u8cbb\u7528<br \/>\n\u30fb\u3042\u3093\u6469\u30de\u30c3\u30b5\u30fc\u30b8\u6307\u5727\u5e2b\u3001\u306f\u308a\u5e2b\u3001\u67d4\u9053\u6574\u5fa9\u5e2b\u306a\u3069\u306b\u3088\u308b\u65bd\u8853\u306e\u8cbb\u7528<br \/>\n\u30fb\u4fdd\u5065\u5e2b\u3001\u770b\u8b77\u5e2b\u3001\u51c6\u770b\u8b77\u5e2b\u306a\u3069\u306b\u3088\u308b\u7642\u990a\u4e0a\u306e\u4e16\u8a71\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<br \/>\n\u30fb\u4e0d\u598a\u6cbb\u7642\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<br \/>\n\u30fb\u51fa\u7523\u8cbb\u7528\u3084\u52a9\u7523\u5e2b\u306b\u3088\u308b\u5206\u5a29\u306e\u4ecb\u52a9\u8cbb\u7528<br \/>\n\u30fb\u75c5\u9662\u307e\u3067\u306b\u304b\u304b\u3063\u305f\u4ea4\u901a\u8cbb\uff08\u81ea\u5bb6\u7528\u8eca\u9664\u304f\uff09<\/p>\n<h3><span id=\"i-6\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u533b\u7642\u8cbb<\/span><\/h3>\n<p>\u30fb\u533b\u5e2b\u3084\u770b\u8b77\u5e2b\u306b\u5bfe\u3059\u308b\u8b1d\u793c\u91d1<br \/>\n\u30fb\u75c5\u6c17\u304c\u767a\u898b\u3055\u308c\u306a\u3044\u5834\u5408\u306e\u4eba\u9593\u30c9\u30c3\u30af\u3001\u5065\u5eb7\u8a3a\u65ad\u8cbb\u7528<br \/>\n\u30fb\u7f8e\u5bb9\u6574\u5f62\u8cbb\u7528\uff08\u30a4\u30f3\u30d7\u30e9\u30f3\u30c8\u3001\u7f8e\u5bb9\u76ee\u7684\u306e\u6b6f\u79d1\u77ef\u6b63\u306a\u3069\uff09<br \/>\n\u30fb\u75be\u75c5\u4e88\u9632\u8cbb\u7528<br \/>\n\u30fb\u5065\u5eb7\u5897\u9032\u76ee\u7684\u306e\u30b5\u30d7\u30ea\u3084\u6f22\u65b9\u85ac\u306a\u3069\u306e\u8cfc\u5165\u8cbb<br \/>\n\u30fb\u672a\u6255\u3044\u306e\u533b\u7642\u8cbb<br \/>\n\u30fb\u81ea\u5df1\u90fd\u5408\u3067\u5229\u7528\u3059\u308b\u5dee\u984d\u306e\u30d9\u30c3\u30c9\u4ee3<br \/>\n\u30fb\u75c5\u9662\u307e\u3067\u81ea\u5bb6\u7528\u8eca\u3067\u884c\u3063\u305f\u3068\u304d\u306b\u304b\u304b\u3063\u305f\u30ac\u30bd\u30ea\u30f3\u4ee3\u3068\u99d0\u8eca\u6599\u91d1<\/p>\n<h3><span id=\"PCR\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306ePCR\u691c\u67fb\u8cbb\u7528\u306f\u533b\u7642\u8cbb\u306e\u63a7\u9664\u5bfe\u8c61\u304b\uff1f<\/span><\/h3>\n<p>\u533b\u5e2b\u306a\u3069\u306e\u5224\u65ad\u306b\u3088\u308a\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306ePCR\u691c\u67fb\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u81ea\u5df1\u5224\u65ad\u3067PCR\u691c\u67fb\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001PCR\u691c\u67fb\u306e\u7d50\u679c\u304c\u967d\u6027\u3067\u6cbb\u7642\u3092\u884c\u306a\u3063\u305f\u5834\u5408\u306e\u691c\u67fb\u8cbb\u7528\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1122_qa.htm#q5\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u300d<\/a><\/p>\n<h2><span id=\"i-7\">\u533b\u7642\u8cbb\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7dcf\u6240\u5f97\u304c200\u4e07\u5186\u4ee5\u4e0a\u3067\u30011\u5e74\u9593\u306e\u533b\u7642\u8cbb\u304c10\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408<br \/>\n\u300c\u533b\u7642\u8cbb\u63a7\u9664\u984d\uff1d\uff08\u533b\u7642\u8cbb\u306e\u91d1\u984d\u2212\u4fdd\u967a\u91d1\u7b49\u3067\u88dc\u586b\u3055\u308c\u305f\u91d1\u984d\uff09\u221210\u4e07\u5186\uff09\u300d<br \/>\n\u4e0a\u9650200\u4e07\u5186\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7dcf\u6240\u5f97\u304c200\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408<br \/>\n\u7dcf\u6240\u5f97\u304c200\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u300c\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d75\uff05\u300d\u3092\u8d85\u3048\u308b\u306a\u3089\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-8\">\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u6cd5<\/span><\/h2>\n<p>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u5e74\u672b\u8abf\u6574\u3067\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3068\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"i-9\">\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593<\/span><\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u524d\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u304c\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u306f\u6bce\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u3067\u3059\u3002\u306a\u304a\u30012021\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3067\u78ba\u5b9a\u7533\u544a\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3010\u78ba\u5b9a\u7533\u544a\u671f\u9593\u3092\u904e\u304e\u305f\u5834\u5408\u3011<br \/>\n\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u544a\u3057\u5fd8\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u9061\u3063\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u9084\u4ed8\u7533\u544a\u306f\u3001\u78ba\u5b9a\u7533\u544a\u671f\u9593\u3068\u306f\u95a2\u4fc2\u306a\u304f\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3010\u672a\u6255\u5206\u306e\u533b\u7642\u8cbb\u304c\u3042\u308b\u5834\u5408\u3011<br \/>\n\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306e\u652f\u6255\u3044\u304c\u7fcc\u5e74\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u6b21\u56de\u306e\u78ba\u5b9a\u7533\u544a\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-10\">\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/h3>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u66f8A<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306fA\u3068B\u306e2\u7a2e\u985e\u306e\u66f8\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u3059\u308b\u6240\u5f97\u304c\u7d66\u4e0e\u6240\u5f97\u3067\u3042\u308b\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8A\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u66f8B\u306f\u81ea\u55b6\u696d\u8005\u306a\u3069\u8ab0\u3067\u3082\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r02\/01.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u78ba\u5b9a\u7533\u544a\u66f8A\u300d<\/a><\/p>\n<p>\u30fb\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8<br \/>\n\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u544a\u306b\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/pdf\/ref1.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u300d<\/a><\/p>\n<p>\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u9805\u76ee\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304b\u3089\u8ee2\u8a18\u3059\u308b\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u533b\u7642\u8cbb\u901a\u77e5<br \/>\n\u533b\u7642\u8cbb\u901a\u77e5\u3068\u306f\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306a\u3069\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002\u533b\u7642\u8cbb\u63a7\u9664\u7533\u8acb\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u52a0\u5165\u8005\u306e\u540d\u524d\u3001\u7642\u990a\u3092\u53d7\u3051\u305f\u5e74\u6708\u3001\u7642\u990a\u3092\u53d7\u3051\u305f\u4eba\u306e\u540d\u524d\u3001\u7642\u990a\u3092\u53d7\u3051\u305f\u75c5\u9662\u3084\u85ac\u5c40\u306a\u3069\u306e\u540d\u79f0\u3001\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u91d1\u984d\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306a\u3069\u306e\u540d\u79f0\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8<br \/>\n\u533b\u7642\u8cbb\u306e\u5408\u8a08\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u9280\u884c\u306e\u901a\u5e33<br \/>\n\u9084\u4ed8\u91d1\u984d\u3092\u53d7\u3051\u53d6\u308b\u9280\u884c\u306e\u53e3\u5ea7\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-11\">\u7533\u8acb\u624b\u7d9a\u306e\u65b9\u6cd5<\/span><\/h3>\n<p>\u2460\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3002<br \/>\n1\u5e74\u9593\u306e\u533b\u7642\u8cbb\u304c10\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u307e\u305a\u533b\u7642\u8cbb\u306b\u3069\u306e\u304f\u3089\u3044\u652f\u6255\u3063\u305f\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306a\u3069\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u533b\u7642\u8cbb\u901a\u77e5\u300d\u306a\u3069\u306b\u306f\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u533b\u85ac\u54c1\u306a\u3069\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3001\u533b\u7642\u8cbb\u901a\u77e5\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u8cbb\u7528\u3082\u533b\u7642\u8cbb\u306b\u542b\u3081\u3066\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u2461\u533b\u7642\u8cbb\u63a7\u9664\u984d\u3068\u9084\u4ed8\u984d\u3092\u8a08\u7b97\u3059\u308b\u3002<br \/>\n\u524d\u8ff0\u3057\u305f\u8a08\u7b97\u5f0f\u3092\u4f7f\u3063\u3066\u3001\u533b\u7642\u8cbb\u63a7\u9664\u984d\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002\u9084\u4ed8\u984d\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u984d\u5206\u306b\u6240\u5f97\u7a0e\u7387\u3092\u304b\u3051\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u2462\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u81ea\u5b85\u306a\u3069\u30675\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u2463\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u306e\u4f5c\u6210\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u7ba1\u8f44\u5730\u533a\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u2464\u9084\u4ed8\u91d1\u306e\u53d7\u3051\u53d6\u308a\u3002<br \/>\n\u533b\u7642\u8cbb\u63a7\u9664\u7533\u8acb\u5f8c\uff08\u78ba\u5b9a\u7533\u544a\u5f8c\uff09\u3001\u7d041\u30f6\u6708\u301c1\u30f6\u6708\u534a\u5f8c\u306b\u6307\u5b9a\u3057\u305f\u632f\u8fbc\u53e3\u5ea7\u306b\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-12\">\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/span><\/h3>\n<p>\u624b\u7d9a\u304d\u2461\u9084\u4ed8\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u6240\u5f97\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u30fb\u6240\u5f97\u91d1\u984d195\u4e07\u5186\u4ee5\u4e0b<br \/>\n\u7a0e\u7387\uff1a5%<br \/>\n\u63a7\u9664\u984d\uff1a0\u5186<\/p>\n<p>\u30fb\u6240\u5f97\u91d1\u984d195\u4e07\u5186\u8d85\u301c330\u4e07\u5186\u4ee5\u4e0b<br \/>\n\u7a0e\u7387\uff1a10%<br \/>\n\u63a7\u9664\u984d\uff1a97,500\u5186<\/p>\n<p>\u30fb\u6240\u5f97\u91d1\u984d330\u4e07\u5186\u8d85\u301c695\u4e07\u5186\u4ee5\u4e0b<br \/>\n\u7a0e\u7387\uff1a20%<br 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