{"id":1871,"date":"2018-07-23T14:44:41","date_gmt":"2018-07-23T05:44:41","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=1871"},"modified":"2018-08-21T09:51:52","modified_gmt":"2018-08-21T00:51:52","slug":"sankyuu","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/sankyuu-1871","title":{"rendered":"\u7523\u4f11\u53d6\u5f97\u6642\u306e\u4f1a\u793e\u304c\u3084\u308b\u3079\u304d\u624b\u7d9a\u304d"},"content":{"rendered":"\n<p>\u3000\u5f93\u696d\u54e1\u304c\u7523\u4f11\u3092\u53d6\u5f97\u3059\u308b\u969b\u3001\u4f1a\u793e\u306f\u4f55\u306e\u624b\u7d9a\u304d\u3092\u3044\u3064\u884c\u3048\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u7523\u4f11\u306b\u95a2\u308f\u308b\u624b\u7d9a\u304d\u306f\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u884c\u3046\u624b\u7d9a\u304d\u3082\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u304b\u3089\u306e\u8cea\u554f\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u3001\u7523\u4f11\u6642\u306e\u4f1a\u793e\u3001\u672c\u4eba\u306e\u624b\u7d9a\u304d\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p><!--more--><\/p>\n<h2>\u7523\u4f11\u3068\u306f<\/h2>\n<p>\u3000\u4e00\u822c\u7684\u306b\u7523\u4f11\u3068\u306f\u3001\u7523\u524d\u4f11\u696d\u3068\u7523\u5f8c\u4f11\u696d\u3092\u307e\u3068\u3081\u3066\u300c\u7523\u524d\u7523\u5f8c\u4f11\u696d\u300d\u3092\u3055\u3057\u3066\u3044\u307e\u3059\u3002\u7523\u4f11\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u6bcd\u4f53\u306e\u4fdd\u8b77\u3092\u76ee\u7684\u3068\u3057\u3001\u4f11\u696d\u3092\u3068\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c\uff16\uff15\u6761\uff09\u3057\u305f\u304c\u3063\u3066\u3001\u6b63\u793e\u54e1\u306b\u9650\u3089\u305a\u3001\u30d1\u30fc\u30c8\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3001\u6d3e\u9063\u3068\u3069\u306e\u3088\u3046\u306a\u52e4\u52d9\u5f62\u614b\u306e\u4eba\u3067\u3082\u3001\u307e\u305f\u3001\u52e4\u52d9\u5e74\u6570\u306e\u9577\u77ed\u306b\u304b\u304b\u308f\u3089\u305a\u5168\u54e1\u304c\u300c\u7523\u524d\u7523\u5f8c\u4f11\u696d\u300d\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7523\u4f11\u306e\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"background-color: #ffffff;\">\n<tbody>\n<tr>\n<td style=\"background-color: #ffffff; border-color: #000000; width: 711px;\" width=\"711\">\n<p>\u25c6\u5bfe\u8c61\u8005\u3000\u5168\u52b4\u50cd\u8005<\/p>\n<p>\u25c6\u5185\u5bb9<\/p>\n<p>\u7523\u524d\u3001\u7523\u5f8c\u306e\u5b9a\u3081\u3089\u308c\u305f\u671f\u9593\u306e\u3046\u3061\u3001<strong>\u4f11\u696d\u3057\u305f\u671f\u9593<\/strong>\u3092\u3055\u3057\u307e\u3059<\/p>\n<p>\u25c6\u671f\u9593<\/p>\n<p>\u7523\u524d\u4f11\u696d\uff1a\u51fa\u7523\u4e88\u5b9a\u65e5\u306e6\u9031\u9593(42\u65e5)\u524d\u304b\u3089\u51fa\u7523\u65e5\u307e\u3067<\/p>\n<p>\u3000\u3000\u3000\u3000\u3000\u53cc\u5b50\u4ee5\u4e0a\u306e\u591a\u80ce\u598a\u5a20\u306e\u5834\u5408\u306f\u300114\u9031\u9593\u524d(98\u65e5) \u524d\u304b\u3089\u51fa\u7523\u65e5\u307e\u3067<\/p>\n<p>\u7523\u5f8c\u4f11\u696d\uff1a\u51fa\u7523\u306e\u65e5\u304b\u30898\u9031\u9593\uff0856\u65e5\uff09\u307e\u3067<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u3000\u5f93\u696d\u54e1\u306b\u3088\u308b\u7533\u8acb\u3068\u3001\u533b\u5e2b\u306e\u8a31\u53ef\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7523\u5f8c6\u9031\u9593\u3088\u308a\u52b4\u50cd\u3092\u8a8d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u203b\u51fa\u7523\u3068\u306f\u3001\u598a\u5a204\u304b\u6708\uff0885\u65e5\uff09\u4ee5\u964d\u306e\u5206\u5a29\u3092\u3044\u3044\u3001\u51fa\u7523\u3001\u65e9\u7523\u3001\u6b7b\u7523\u3001\u6d41\u7523\u3001\u4eba\u5de5\u4e2d\u7d76\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\u3000\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u308a\u3001<strong><u>\u7523\u5f8c6<\/u><\/strong><strong><u>\u9031\u9593\u306e\u4f11\u696d\u306f\u5f93\u696d\u54e1\u306e\u8acb\u6c42\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u3001\u4f11\u696d\u3092\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7523\u5f8c6\u9031\u9593\uff5e8\u9031\u9593\u306f\u672c\u4eba\u306e\u5c31\u696d\u5e0c\u671b\u3068\u3001\u533b\u5e2b\u306e\u8a31\u53ef\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u3001\u5c31\u696d\u3092\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/strong>\u4e00\u65b9\u3001\u7523\u524d\u4f11\u696d\u306f\u3001\u5f37\u5236\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5f93\u696d\u54e1\u3088\u308a\u4f11\u696d\u306e\u8acb\u6c42\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u65ad\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u7523\u524d\u7523\u5f8c\u4f11\u696d\u306e\u53d6\u5f97\u306f\u6cd5\u5f8b\u306b\u3088\u308a\u3001\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u3092\u7406\u7531\u306b\u89e3\u96c7\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2><a name=\"_Toc511922724\"><\/a>\u7523\u4f11\u6642\u306b\u4f1a\u793e\u3067\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p>\u3000\u5f93\u696d\u54e1\u304c\u7523\u4f11\u3092\u53d6\u5f97\u3059\u308b\u969b\u306b\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u306f\u3001\u4f1a\u793e\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u514d\u9664\u306b\u304b\u304b\u308f\u308b\u624b\u7d9a\u304d<\/h3>\n<h4>\u7523\u524d\u7523\u5f8c\u4f11\u696d\u53d6\u5f97\u8005\u7533\u51fa\u66f8<\/h4>\n<p>\u25a0\u3000\u6982\u8981<\/p>\n<p>\u3000\u3053\u306e\u624b\u7d9a\u304d\u306b\u3088\u308a\u3001\u4f1a\u793e\u3001\u88ab\u4fdd\u967a\u8005\u3068\u3082\u306b\u3001\u4f11\u696d\u4e2d\u306e\u4fdd\u967a\u6599\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3000\u3053\u306e\u624b\u7d9a\u304d\u306f\u3001\u4f11\u696d\u4e2d\u306e\u4fdd\u967a\u6599\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u304c\u3001\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3066\u306e\u8cc7\u683c\u306f\u7d99\u7d9a\u3055\u308c\u3001\u539a\u751f\u5e74\u91d1\u3092\u652f\u6255\u3063\u305f\u671f\u9593\u3068\u540c\u3058\u69d8\u306b\u5e74\u91d1\u984d\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002\u4f1a\u793e\u306e\u8ca0\u62c5\u8efd\u6e1b\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u4f11\u696d\u3059\u308b\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u3082\u5927\u5207\u306a\u624b\u7d9a\u304d\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5fd8\u308c\u305a\u306b\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3000\u4fdd\u967a\u6599\u306e\u514d\u9664\u671f\u9593\u306f\u3001\u300c\u7523\u524d\u7523\u5f8c\u4f11\u696d<u>\u958b\u59cb\u6708<\/u><span style=\"text-decoration: underline;\">\u304b\u3089<\/span><u>\u7d42\u4e86\u4e88\u5b9a\u65e5\u306e\u7fcc\u65e5\u306e\u5c5e\u3059\u308b\u6708\u306e\u524d\u6708<\/u>\uff08\u7523\u524d\u7523\u5f8c\u4f11\u696d\u7d42\u4e86\u65e5\u304c\u6708\u306e\u672b\u65e5\u306e\u5834\u5408\u306f\u7523\u524d\u7523\u5f8c\u4f11\u696d\u7d42\u4e86\u6708\uff09\u307e\u3067\u300d\u3067\u3059\u3002<a href=\"http:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo-kankei\/menjo\/20140509-01.html\" target=\"_blank\" rel=\"noopener\">(\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb)<\/a><\/p>\n<p>\u3000\u4fdd\u967a\u6599\u514d\u9664\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b\uff11\uff09\u51fa\u7523\u4e88\u5b9a\u65e5\u304c\u30017\u67087\u65e5\uff08\u51fa\u7523\u65e5\uff09\u306e\u5834\u5408<\/p>\n<p>\u30fb\u7523\u524d\u4f11\u696d5\u670827\u65e5\uff5e7\u67087\u65e5\u3001\u7523\u5f8c\u4f11\u696d7\u67088\u65e5\uff5e9\u67081\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u305d\u306e\u969b\u306e\u4fdd\u967a\u6599\u514d\u9664\u671f\u9593\u306f\u30015\u67081\u65e5\uff5e8\u670831\u65e5\u3067\u3059\u3002<\/p>\n<p>\u4f8b\uff12\uff09\u7523\u4f11\u7d42\u4e86\u65e5\u304c\u3001\u6708\u672b\u65e5\u306e\u5834\u5408<\/p>\n<p>\u30fb\u7523\u4f11\u7d42\u4e86\u65e5\u304c8\u670831\u65e5\u306e\u5834\u5408\u30018\u670831\u65e5\u307e\u3067\u304c\u514d\u9664\u671f\u9593<\/p>\n<p>\u25a0\u3000\u624b\u7d9a\u304d\u306e\u6d41\u308c\u30fb\u65b9\u6cd5<\/p>\n<p>\u5f93\u696d\u54e1\u3000\u2192\u3000\uff08\u7523\u4f11\u306e\u53d6\u5f97\u306e\u7533\u3057\u51fa\uff09\u3000\u2192\u3000\u4e8b\u696d\u4e3b\u3000\u2192\uff08\u5c4a\u51fa\uff09\u2192\u3000\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; vertical-align: middle;\" width=\"82\">\n<p><strong>\u5c4a\u51fa<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p><a href=\"http:\/\/www.nenkin.go.jp\/service\/kounen\/kenpo-todoke\/hoshu\/20140327-02.html\" target=\"_blank\" rel=\"noopener\">\u300c\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u7523\u524d\u7523\u5f8c\u4f11\u696d\u53d6\u5f97\u8005\u7533\u51fa\u66f8\/\u5909\u66f4\uff08\u7d42\u4e86\uff09\u5c4a\u300d<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; vertical-align: middle;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u5148<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p>(\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb)<\/p>\n<p>\u4e8b\u696d\u6240\u3092\u7ba1\u8f44\u3059\u308b\u5e74\u91d1\u4e8b\u52d9\u6240\u3001\u53c8\u306f\u3001\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; vertical-align: middle;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u65b9\u6cd5<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p>\u7a93\u53e3\u3001\u90f5\u9001\u3067\u306e\u63d0\u51fa\u3001\u307e\u305f\u306f\u3001\u96fb\u5b50\u7533\u8acb<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; vertical-align: middle;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u6642\u671f<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p>\u7523\u524d\uff5e\u7523\u5f8c\u4f11\u696d\u4e2d\u3002<\/p>\n<p>\u203b\u7523\u5f8c\u4f11\u696d\u4e2d\u306b\u624b\u7d9a\u304d\u3092\u884c\u3046\u3068\u3001\u3082\u3063\u3068\u3082\u624b\u9593\u304c\u5c11\u306a\u304f\u3059\u307f\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; vertical-align: middle;\" width=\"82\">\n<p><strong>\u6642\u52b9<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p>\uff12\u5e74<\/p>\n<p>\u4e8b\u696d\u4e3b\u306e\u5931\u5ff5\u7b49\u306b\u3088\u308a\u3001\u63d0\u51fa\u304c\u9045\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u4fdd\u967a\u6599\u306e\u9061\u53ca\u671f\u9593\u3068\u540c\u3058\u304f\u3001\uff12\u5e74\u9593\u306f\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u8cc3\u91d1\u53f0\u5e33\u3084\u9045\u6ede\u5831\u544a\u66f8\u306a\u3069\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u7523\u524d\u7523\u5f8c\u4f11\u696d\u306e\u671f\u9593\u304c\u5909\u66f4\u3068\u306a\u3063\u305f\u6642\u306e\u624b\u7d9a\u304d<\/h4>\n<p style=\"text-align: justify;\">\u25a0\u3000\u6982\u8981<\/p>\n<p style=\"text-align: justify;\">\u3000\u51fa\u7523\u524d\u306b\u300c\u7523\u524d\u7523\u5f8c\u4f11\u696d\u53d6\u5f97\u8005\u7533\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u3001\u4f11\u696d\u671f\u9593\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u884c\u3046\u624b\u7d9a\u304d\u3067\u3059\u3002\u51fa\u7523\u524d\u306e\u624b\u7d9a\u304d\u3067\u306f\u3001\u51fa\u7523\u4e88\u5b9a\u65e5\u306b\u3088\u308a\u3001\u7523\u4f11\u7523\u5f8c\u4f11\u696d\u306e\u65e5\u7a0b\u3092\u6c7a\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u51fa\u7523\u304c\u4e88\u5b9a\u65e5\u3088\u308a\u524d\u5f8c\u3057\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u3057\u305f\u65e5\u4ed8\u3067\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u25a0\u3000\u624b\u7d9a\u304d\u306e\u6d41\u308c\u30fb\u65b9\u6cd5<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"82\">\n<p><strong>\u5c4a\u51fa<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"482\">\n<p><a href=\"http:\/\/www.nenkin.go.jp\/service\/kounen\/kenpo-todoke\/hoshu\/20140327-02.html\" target=\"_blank\" rel=\"noopener\">\u300c\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u7523\u524d\u7523\u5f8c\u4f11\u696d\u53d6\u5f97\u8005\u7533\u51fa\u66f8\/\u5909\u66f4\uff08\u7d42\u4e86\uff09\u5c4a\u300d<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u5148<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"482\">\n<p>(\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb)<\/p>\n<p>\u4e8b\u696d\u6240\u3092\u7ba1\u8f44\u3059\u308b\u5e74\u91d1\u4e8b\u52d9\u6240\u3001\u53c8\u306f\u3001\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u65b9\u6cd5<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"482\">\n<p>\u7a93\u53e3\u3001\u90f5\u9001\u3067\u306e\u63d0\u51fa\u3001\u307e\u305f\u306f\u3001\u96fb\u5b50\u7533\u8acb<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u6642\u671f<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"482\">\n<p>\u7523\u524d\u7523\u5f8c\u4f11\u696d\u671f\u9593\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u3068\u304d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"82\">\n<p><strong>\u6642\u52b9<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"482\">\n<p>\uff12\u5e74<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u7523\u524d\u7523\u5f8c\u4f11\u696d\u306e\u624b\u7d9a\u304d\u306f\u3001\u4f11\u696d\u65e5\u3092\u660e\u78ba\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u8005\u3067\u3001\u7523\u524d\u7523\u5f8c\u4f11\u696d\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306f\u3001\u4f11\u696d\u3059\u308b\u5f93\u696d\u54e1\u306b\u624b\u7d9a\u304d\u304c\u3042\u308b\u3053\u3068\u3001\u751f\u307e\u308c\u305f\u3089\u3001\u51fa\u7523\u65e5\u3092\u4f1a\u793e\u306b\u9023\u7d61\u3092\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u65e8\u3092\u4f1d\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u793e\u4f1a\u4fdd\u967a\u6599\u6539\u5b9a\u306b\u304b\u304b\u308b\u624b\u7d9a\u304d<\/h3>\n<p style=\"text-align: justify;\">\u25a0\u3000\u6982\u8981<\/p>\n<p style=\"text-align: justify;\">\u3000\u7523\u4f11\u304c\u7d42\u4e86\u3057\u5fa9\u8077\u3057\u305f\u969b\u3001\u52e4\u52d9\u6642\u9593\u3092\u77ed\u7e2e\u3059\u308b\u306a\u3069\u3001\u4f11\u696d\u524d\u3068\u7d66\u4e0e\u304c\u5909\u66f4\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u5831\u916c\u306b\u3088\u308a50\u306e\u7b49\u7d1a\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u901a\u5e38\u306f\uff12\u7b49\u7d1a\u4ee5\u4e0a\u306e\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5909\u66f4\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u7523\u4f11\u53d6\u5f97\u5f8c\u306f\u3001\uff11\u7b49\u7d1a\u306e\u5909\u66f4\u3067\u3082\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5909\u66f4\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u25a0\u3000\u624b\u7d9a\u304d\u306e\u6d41\u308c\u30fb\u65b9\u6cd5<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"82\">\n<p style=\"text-align: center;\"><strong>\u5c4a\u51fa<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p><a href=\"http:\/\/www.nenkin.go.jp\/service\/kounen\/kenpo-todoke\/hoshu\/20140327-01.html\" target=\"_blank\" rel=\"noopener\">\u300c\u7523\u524d\u7523\u5f8c\u4f11\u696d\u7d42\u4e86\u6642\u5831\u916c\u2f49\u984d\u5909\u66f4\u5c4a\u300d<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u5148<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p>\u4e8b\u696d\u6240\u3092\u7ba1\u8f44\u3059\u308b\u5e74\u91d1\u4e8b\u52d9\u6240\u3001\u53c8\u306f\u3001\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u65b9\u6cd5<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p>\u7a93\u53e3\u3001\u90f5\u9001\u3067\u306e\u63d0\u51fa\u3001\u307e\u305f\u306f\u3001\u96fb\u5b50\u7533\u8acb<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"82\">\n<p><strong>\u63d0\u51fa\u6642\u671f<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; vertical-align: middle;\" width=\"482\">\n<p>\u7523\u4f11\u7d42\u4e86\u5f8c\u3001\uff14\u304b\u6708\u76ee\u4ee5\u964d\u304b\u3089\u5909\u66f4\u53ef\u80fd\u3002\u5909\u66f4\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u901f\u3084\u304b\u306b\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u3000\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5909\u66f4\u306f\u3001\u300c\u7523\u524d\u7523\u5f8c\u4f11\u696d\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304c\u5c5e\u3059\u308b\u6708\u4ee5\u5f8c3\u30ab\u6708\u9593\u306b\u53d7\u3051\u305f\u5831\u916c\u306e\u5e73\u5747\u984d\u300d\u306b\u57fa\u3065\u3044\u30664\u304b\u6708\u76ee\u304b\u3089\u6539\u5b9a\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u2460\u3000\u5831\u916c\u306e\u5e73\u5747\u984d\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u3092\u78ba\u8a8d\u3059\u308b<\/p>\n<p style=\"text-align: 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type=\"text\/javascript\">\tjQuery(\"#footnote_plugin_tooltip_1\").tooltip({\t\ttip: \"#footnote_plugin_tooltip_text_1\",\t\ttipClass: \"footnote_tooltip\",\t\teffect: \"fade\",\t\tfadeOutSpeed: 100,\t\tpredelay: 400,\t\tposition: \"top right\",\t\trelative: true,\t\toffset: [10, 10]\t});<\/script>\u306e\u51fa\u52e4\u3092\u3057\u3066\u3044\u308b\u6708\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u2461\u3000\u300c\u7523\u524d\u7523\u5f8c\u4f11\u696d\u7d42\u4e86\u6642\u5831\u916c\u6708\u984d\u5909\u66f4\u5c4a\u300d\u306e\u4f5c\u6210\u3001\u63d0\u51fa<\/p>\n<p style=\"text-align: justify;\">\u30fb\u2460\u3067\u78ba\u8a8d\u3057\u305f\u3001\u6a19\u6e96\u5831\u916c\u6708\u3092\u3082\u3068\u306b\u3001<strong><u>\u793e\u4f1a\u4fdd\u967a\u306e\u7b49\u7d1a<\/u><\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30fb1\u7b49\u7d1a\u4ee5\u4e0a\u306e\u5909\u5316\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u5c4a\u51fa\u306e\u4f5c\u6210\u3001\u63d0\u51fa\u3092\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u5404\u90fd\u9053\u5e9c\u770c\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7b49\u7d1a\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306f\u3001\u4e8b\u696d\u6240\u306e\u3042\u308b\u90fd\u9053\u5e9c\u770c\u306e<strong>\u300c\u5065\u5eb7\u4fdd\u967a\u6599\u984d\u300d<\/strong>\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-align: justify;\">\u203b\u3000\u7523\u4f11\u7d42\u4e86\u5f8c\u3001\u7fcc\u65e5\u304b\u3089\u80b2\u5150\u4f11\u696d\u306b\u5165\u308b\u5834\u5408\u306f\u3001\u80b2\u5150\u4f11\u696d\u7d42\u4e86\u5f8c\u306b\u624b\u7d9a\u304d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u4f8b\uff09\u3000\u5831\u916c\u306e\u5e73\u5747\u984d\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u306e\u78ba\u8a8d<\/p>\n<p style=\"text-align: justify;\">\u3000\u30fb\u7523\u4f11\u524d\u306e\u7d66\u4e0e300,000\u5186\uff08\u901a\u52e4\u8cbb\u3001\u6b8b\u696d\u4ee3\u7b49\u306e\u624b\u5f53\u542b\u3080\uff09\uff1c22\u7b49\u7d1a\uff1e<\/p>\n<p style=\"text-align: justify;\">\u3000\u30fb\u7523\u4f11\u30008\u670815\u65e5\u307e\u3067\u3001\u51fa\u52e48\u670816\u65e5\u304b\u3089<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u3000\u30fb8\u6708\u51fa\u52e4\u65e5\u657010\u65e5\u3000\u5831\u916c130,000\u5186\uff08\u901a\u52e4\u8cbb\u3001\u624b\u5f53\u542b\u3080\uff09<\/p>\n<p style=\"text-align: justify;\">\u3000\u30fb9\u6708\u51fa\u52e4\u65e5\u657020\u65e5\u3000\u5831\u916c260,000\u5186<\/p>\n<p style=\"text-align: justify;\">\u3000\u30fb10\u6708\u51fa\u52e4\u65e5\u657020\u65e5\u3000\u5831\u916c240,\u3000000\u5186<\/p>\n<p style=\"text-align: justify;\">\u3000\u30fb11\u6708\u51fa\u52e4\u65e5\u657020\u65e5\u3000\u5831\u916c280,000\u5186<\/p>\n<p style=\"text-align: justify;\">\u3000\u7523\u4f11\u7d42\u4e86\u5f8c\u306e\u51fa\u52e4\u65e5\u6570\u3092\u307f\u308b\u3068\u3001\u670817\u65e5\u4ee5\u4e0a\u51fa\u52e4\u3057\u3066\u3044\u308b9\u6708\u300110\u6708\u300111\u6708\u304c\u5831\u916c\u306e\u5e73\u5747\u3092\u7b97\u51fa\u3059\u308b\u6708\u3068\u306a\u308a\u307e\u3059\u30023\u304b\u6708\u5206\u306e\u5831\u916c\u3092\u52a0\u7b97\u3057\u30013\u3067\u5272\u308b\u3068\u3001<u>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f260,000\u5186<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3000\u793e\u4f1a\u4fdd\u967a\u306e\u8868\u3088\u308a\u3001\u7b49\u7d1a\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001260,000\u5186\u3067\u306f\u3001\uff1c20\u7b49\u7d1a\uff1e\u3068\u306a\u308a\u307e\u3059\u300222\u7b49\u7d1a\u304b\u308920\u7b49\u7d1a\u3078\u30681\u3064\u4ee5\u4e0a\u306e\u7b49\u7d1a\u306e\u5909\u5316\u304c\u3042\u3063\u305f\u305f\u3081\u3001\u5c4a\u51fa\u306e\u63d0\u51fa\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><a name=\"_Toc511922725\"><\/a>\u51fa\u7523\u306b\u95a2\u308f\u308b\u5f93\u696d\u54e1\u304c\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p style=\"text-align: justify;\">\u3000\u51fa\u7523\u306b\u95a2\u308f\u308b\u624b\u7d9a\u304d\u306f\u3001\u4f1a\u793e\u304c\u884c\u3046\u624b\u7d9a\u304d\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u793e\u4f1a\u4fdd\u967a\u3001\u7279\u306b\u5065\u5eb7\u4fdd\u967a\u306b\u95a2\u308f\u308b\u624b\u7d9a\u304d\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u8cea\u554f\u3055\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u4f1a\u793e\u3068\u3057\u3066\u3082\u3001\u5f93\u696d\u54e1\u304c\u5b89\u5fc3\u3057\u3066\u4f11\u696d\u306b\u5165\u308c\u308b\u3088\u3046\u3001\u51fa\u7523\u306b\u95a2\u308f\u308b\u5404\u7a2e\u624b\u7d9a\u304d\u306e\u6982\u8981\u3068\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u3001\u5bb6\u65cf\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u306b\u95a2\u308f\u308b\u624b\u7d9a\u304d<\/h3>\n<p style=\"text-align: justify;\">\u25a0\u3000\u6982\u8981<\/p>\n<p style=\"text-align: justify;\">\u3000\u51fa\u7523\u306b\u4f34\u3046\u69d8\u3005\u306a\u8cbb\u7528\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5404\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u7b49\u304b\u3089\u30011\u5150\u306b\u3064\u304d\u300142\u4e07\u5186\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002\uff08\u7523\u79d1\u533b\u7642\u4fdd\u969c\u5236\u5ea6\u306b\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u533b\u7642\u6a5f\u95a2\u3067\u306e\u51fa\u7523\u306e\u5834\u5408\u306f\u300140.4\u4e07\u5186\u306e\u652f\u7d66\u3068\u306a\u308a\u307e\u3059\u3002\uff09\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u30fb\u88ab\u6276\u990a\u8005\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u3068\u51fa\u7523\u3059\u308b\u4eba\u5168\u54e1\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3000\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u3001\u5bb6\u65cf\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u306f\u3001\u51fa\u7523\u306b\u95a2\u308f\u308b\u533b\u7642\u8cbb\u306e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u4e00\u6642\u91d1\u3092\u76f4\u63a5\u533b\u7642\u6a5f\u95a2\u304c\u53d7\u3051\u53d6\u308a\u533b\u7642\u8cbb\u3068\u7cbe\u7b97\u3067\u304d\u308b\u5236\u5ea6A.\u76f4\u63a5\u652f\u6255\u5236\u5ea6\u3001B.\u53d7\u53d6\u4ee3\u7406\u4eba\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u25a0\u3000\u624b\u7d9a\u304d\u306e\u6d41\u308c\u30fb\u65b9\u6cd5<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u624b\u7d9a\u3059\u308b\u4eba<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\u88ab\u4fdd\u967a\u8005<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u7ba1\u8f44<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u7b49<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u624b\u7d9a\u304d\u5148<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\u533b\u7642\u6a5f\u95a2\u306b\u3066\u624b\u7d9a\u304d\uff08\u5354\u4f1a\u5065\u4fdd\u3078\u306e\u7533\u8acb\u306f\u306a\u3057<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u624b\u7d9a\u304d\u6642\u671f<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\u533b\u7642\u6a5f\u95a2\u306b\u3088\u308b\u3002\u51fa\u7523\u4e88\u5b9a\u65e5\u306e\uff11\u30f6\u6708\u524d\u7a0b\u5ea6\u304c\u591a\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u25a0\u3000\u652f\u7d66\u984d<\/p>\n<p style=\"text-align: justify;\">\u30fb1\u5150\u306b\u3064\u304d\u300142\u4e07\u5186\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u203b\u305f\u3060\u3057\u3001\u7523\u79d1\u533b\u7642\u4fdd\u969c\u5236\u5ea6\u306b\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u533b\u7642\u6a5f\u95a2\u3067\u306e\u51fa\u7523\u306e\u5834\u5408\u306f\u300140.4\u4e07\u5186\u306e\u652f\u7d66\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30fb\u53cc\u5b50\u4ee5\u4e0a\u306e\u51fa\u7523\u306e\u5834\u5408\u306f\u3001\u80ce\u5150\u306e\u4eba\u6570\u5206\u306e\u652f\u7d66\u3068\u306a\u308a\u3001\u53cc\u5b50\u306e\u5834\u5408\u306f2\u4eba\u5206\u306e\u652f\u7d66\u3001\uff0842\u4e07\u5186\u00d72\u4eba\u5206\uff1d84\u4e07\u5186\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u25c6\u3000\u5236\u5ea6\u306e\u7a2e\u985e<\/p>\n<p style=\"text-align: justify;\">\u3000<strong>A.\u76f4\u63a5\u652f\u6255\u5236\u5ea6<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u3000B.\u53d7\u53d6\u4ee3\u7406\u4eba\u5236\u5ea6<\/strong><\/p>\n<p style=\"text-align: justify;\">\u3000A\u3001B\u306e\u5236\u5ea6\u3068\u3082\u3001\u533b\u7642\u6a5f\u95a2\u304c\u4fdd\u967a\u5354\u4f1a\u7b49\u3078\u533b\u7642\u8cbb\u306e\u8acb\u6c42\u3092\u884c\u3044\u307e\u3059\u3002\u591a\u304f\u306e\u75c5\u9662\u306f\u3001A\u306e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u304a\u308a\u3001\u5e74\u9593\u306e\u5e73\u5747\u5206\u5a29\u6570\u304c\u5c11\u306a\u3044\u4e00\u90e8\u306e\u5c0f\u898f\u6a21\u306a\u533b\u7642\u6a5f\u95a2\u306f\u3001B\u306e\u5236\u5ea6\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u304b\u306f\u3001\u533b\u7642\u6a5f\u95a2\u3078\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-align: justify;\">\u3000<strong>A.\u3000\u76f4\u63a5\u652f\u6255\u5236\u5ea6<\/strong><\/p>\n<p style=\"text-align: justify;\">\u30fb\u624b\u7d9a\u304d\uff1a\u75c5\u9662\u306b\u3066\u300c\u76f4\u63a5\u652f\u6255\u5236\u5ea6\u306e\u5229\u7528\u306b\u5408\u610f\u3059\u308b\u6587\u66f8\u300d\u4f5c\u6210<\/p>\n<p style=\"text-align: justify;\">\u203b\u533b\u7642\u8cbb\u304c42\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u5dee\u984d\u304c\u8acb\u6c42\u306b\u3088\u308a\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3000\u533b\u7642\u6a5f\u95a2\u3078\u306e\u652f\u6255\u3044\u304c\u7d42\u308f\u308b\u3068\u3001\u300c\u652f\u7d66\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u304c\u5c4a\u304d\u307e\u3059\u3002\u3053\u306e\u901a\u77e5\u524d\u306b\u7533\u8acb\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u5185\u6255\u91d1\u652f\u6255\u4f9d\u983c\u66f8\u300d\u3001\u901a\u77e5\u5f8c\u306b\u7533\u8acb\u3059\u308b\u5834\u5408\u306f\u300c\u5dee\u984d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\uff08<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g6\/cat620\/r310#q3\" target=\"_blank\" rel=\"noopener\">\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u300c\uff31&amp;\uff21\u300d<\/a>3\uff09<\/p>\n<p style=\"text-align: justify;\">\u25a0\u3000\u9000\u8077\u5f8c\u306e\u76f4\u63a5\u6255\u3044\u5236\u5ea6\u306e\u5229\u7528<\/p>\n<p style=\"text-align: justify;\">\u3000\u624b\u7d9a\u304d\u306f\u3001\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u7b49\u304c\u767a\u884c\u3059\u308b\u300c\u5065\u5eb7\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u7b49\u8a3c\u660e\u66f8\u300d\u3092\u533b\u7642\u6a5f\u95a2\u7b49\u3078\u63d0\u793a\u3057\u307e\u3059\u3002\u4fdd\u967a\u7d44\u5408\u3084\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u306b\u5bfe\u3057\u3066\u3001\u88ab\u4fdd\u967a\u8005\u3054\u81ea\u8eab\u3067\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u3000B.\u3000\u53d7\u53d6\u4ee3\u7406\u4eba\u5236\u5ea6<\/strong><\/p>\n<p style=\"text-align: justify;\">\u30fb\u7533\u8acb\u6642\u671f\uff1a\u3000\u4e8b\u524d\u3000\u4e88\u5b9a\u65e5\u3088\u308a2\u304b\u6708\u4ee5\u964d<\/p>\n<p style=\"text-align: justify;\">\u30fb\u63d0\u51fa\u5148\uff1a\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a<\/p>\n<p style=\"text-align: justify;\">\u30fb\u5c4a\u51fa\uff1a\u300c\u5065\u5eb7\u4fdd\u967a\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u652f\u7d66\u7533\u8acb\u66f8(\u53d7\u53d6\u4ee3\u7406\u7528)\u300d\u8a18\u5165<\/p>\n<p style=\"text-align: justify;\">\u30fb\u6dfb\u4ed8\u66f8\u985e\uff1a<\/p>\n<p style=\"text-align: justify;\">1.\u533b\u7642\u6a5f\u95a2\u7b49\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u308b\u76f4\u63a5\u652f\u6255\u5236\u5ea6\u306b\u4fc2\u308b\u4ee3\u7406\u5951\u7d04\u306b\u95a2\u3059\u308b\u6587\u66f8\u306e\u5199\u3057<\/p>\n<p style=\"text-align: justify;\">2.\u51fa\u7523\u8cbb\u7528\u306e\u9818\u53ce\u30fb\u660e\u7d30\u66f8\u306e\u5199\u3057<\/p>\n<p style=\"text-align: justify;\">3.\u7533\u8acb\u66f8\u306e\u8a3c\u660e\u6b04\u306b\u533b\u5e2b\u30fb\u52a9\u7523\u5a66\u307e\u305f\u306f\u5e02\u533a\u753a\u6751\u9577\u306e\u51fa\u7523\u306b\u95a2\u3059\u308b\u8a3c\u660e\u3092\u53d7\u3051\u308b\u3053\u3068<sup id=\"footnote_plugin_tooltip_2\" class=\"footnote_plugin_tooltip_text\" onclick=\"footnote_moveToAnchor('footnote_plugin_reference_2');\">2)<\/sup><span class=\"footnote_tooltip\" id=\"footnote_plugin_tooltip_text_2\">\u8a3c\u660e\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u6238\u7c4d\u8b04\u672c\u3001\u6238\u7c4d\u4e8b\u9805\u8a18\u8f09\u8a3c\u660e\u66f8\u3001\u767b\u9332\u539f\u7968\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u51fa\u751f\u5c4a\u53d7\u7406\u8a3c\u660e\u66f8\u3001\u6bcd\u5b50\u5065\u5eb7\u624b\u5e33(\u51fa\u751f\u5c4a\u51fa\u6e08\u8a3c\u660e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3082\u306e)\u306a\u3069\u3092\u6dfb\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><script type=\"text\/javascript\">\tjQuery(\"#footnote_plugin_tooltip_2\").tooltip({\t\ttip: \"#footnote_plugin_tooltip_text_2\",\t\ttipClass: \"footnote_tooltip\",\t\teffect: \"fade\",\t\tfadeOutSpeed: 100,\t\tpredelay: 400,\t\tposition: \"top right\",\t\trelative: true,\t\toffset: [10, 10]\t});<\/script><\/p>\n<p style=\"text-align: justify;\">\u3000\u307e\u305a\u306f\u3001\u533b\u7642\u6a5f\u95a2\u3067\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u4e0a\u3067\u3001\u9818\u53ce\u66f8\u3001\u4ed6\u6dfb\u4ed8\u66f8\u985e\u3092\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u51fa\u7523\u624b\u5f53\u91d1\u306b\u95a2\u308f\u308b\u624b\u7d9a\u304d<\/h3>\n<p style=\"text-align: justify;\">\u25a0\u3000\u6982\u8981<\/p>\n<p style=\"text-align: justify;\">\u3000\u793e\u4f1a\u4fdd\u967a\u306b\u81ea\u8eab\u3067\u52a0\u5165\u3057\u3066\u3044\u308b\u88ab\u4fdd\u967a\u8005\u306e\u65b9\u306f\u3001\u300c\u51fa\u7523\u624b\u5f53\u91d1\u300d\u3092\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002\u7523\u524d\u7523\u5f8c\u4f11\u696d\u4e2d\u306b\u7d66\u4e0e\u306e\u652f\u6255\u304c\u306a\u3044\u3001\u307e\u305f\u306f\u3001\u5c11\u306a\u3044\u5834\u5408\u306e\u6240\u5f97\u88dc\u511f\u306e\u305f\u3081\u306e\u7d66\u4ed8\u91d1\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u25c6\u3000\u652f\u7d66\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u3000\uff1a\u3000\u7523\u524d42\u65e5\uff08\u591a\u80ce\u306e\u5834\u5408\u306f98\u65e5\uff09\u304b\u3089\u3001\u7523\u5f8c56\u65e5\u306e\u7bc4\u56f2\u3067\u7d66\u4e0e\u304c\u306a\u3044\u671f\u9593<\/p>\n<p style=\"text-align: justify;\">\u25c6\u3000\u652f\u7d66\u984d\u3000\uff1a\u3000\u5e73\u5747\u3057\u305f\u7d66\u4e0e\u306e\u7d04\u300c3\u5206\u306e2\u300d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<p style=\"text-align: justify;\">\u25a0\u3000\u624b\u7d9a\u304d\u306e\u6d41\u308c\u30fb\u65b9\u6cd5<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u624b\u7d9a\u3059\u308b\u4eba<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\u88ab\u4fdd\u967a\u8005<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u66f8\u985e<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\u30fb<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g2\/cat230\/r125\" target=\"_blank\" rel=\"noopener\">\u300c\u5065\u5eb7\u4fdd\u967a\u51fa\u7523\u624b\u5f53\u91d1\u652f\u7d66\u7533\u8acb\u66f8\u300d<\/a><\/p>\n<p>\u3007\u5404\u7a2e\u6dfb\u4ed8\u66f8\u985e<\/p>\n<p>\u30fb\u533b\u5e2b\u307e\u305f\u306f\u52a9\u7523\u5e2b\u306e\u610f\u898b\u66f8<\/p>\n<p>\u30fb\u4e8b\u696d\u4e3b\u306e\u8a3c\u660e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u624b\u7d9a\u304d\u5148<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u3001\u4fdd\u967a\u7d44\u5408\u3000\u306a\u3069\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u7d44\u5408<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u624b\u7d9a\u304d\u6642\u671f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\u7523\u4f11\u4e2d\u3002\u7523\u524d\u4f11\u696d\u3001\u7523\u5f8c\u4f11\u696d\u5206\u3068\u8907\u6570\u56de\u306b\u5206\u3051\u3066\u7533\u8acb\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e8b\u696d\u4e3b\u306e\u8a3c\u660e\u3082\u3001\u66f8\u985e\u306e\u6e96\u5099\u304c\u6bce\u56de\u5fc5\u8981\u3067\u3059\u3002\u7523\u5f8c\u4f11\u696d\u304c\u7d42\u308f\u3063\u3066\u304b\u3089\u306e\u7533\u8acb\u306e\u5834\u5408\u3001\u7523\u524d\u7523\u5f8c\u4f11\u696d\u5206\u306e\u624b\u5f53\u91d1\u306e\u7533\u8acb\u304c\u4e00\u62ec\u3067\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"96\">\n<p><strong>\u6642\u52b9<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #000; background-color: #fff;\" width=\"431\">\n<p>\uff12\u5e74<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u3000\u7533\u8acb\u306b\u306f\u3001\u533b\u5e2b\u306e\u8a3c\u660e\u3001\u4e8b\u696d\u4e3b\u306e\u8a3c\u660e\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u7533\u8acb\u5f8c\u3001\u7d66\u4ed8\u984d\u304c\u6c7a\u5b9a\u3057\u3001\u632f\u308a\u8fbc\u307f\u304c\u3055\u308c\u308b\u307e\u3067\u3001\u5b9f\u969b\u306e\u51fa\u7523\u65e5\u304b\u3089\u8003\u3048\u308b\u3068\u3001\uff13\u304b\u6708\uff5e\u534a\u5e74\u8fd1\u304f\u5f8c\u306b\u306a\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u7d66\u4e0e\u304c\u306a\u3044\u6642\u671f\u306e\u88dc\u511f\u3068\u8003\u3048\u308b\u3068\u3001\u65e9\u3081\u65e9\u3081\u306e\u624b\u7d9a\u304d\u304c\u3068\u308c\u308b\u3088\u3046\u3001\u5165\u9662\u4e2d\u306b\u533b\u5e2b\u306e\u8a3c\u660e\u3092\u3082\u3089\u3046\u3053\u3068\u3092\u52e7\u3081\u308b\u306a\u3069\u3001\u4e8b\u524d\u306b\u6982\u8981\u3092\u5f93\u696d\u54e1\u306b\u901a\u77e5\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5fc5\u8981\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2 style=\"text-align: justify;\"><a name=\"_Toc511922728\"><\/a>\u304a\u308f\u308a\u306b<\/h2>\n<p style=\"text-align: justify;\">\u3000\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u51fa\u7523\u306b\u304b\u304b\u308f\u308b\u624b\u7d9a\u304d\u306f\u3001\u30b1\u30fc\u30b9\u306b\u3088\u308a\u3001\u3055\u307e\u3056\u307e\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u304c\u7523\u4f11\u3092\u53d6\u5f97\u3059\u308b\u969b\u3001\u306a\u306b\u3092\u3057\u305f\u3089\u3088\u3044\u306e\u304b\u3001\u4f1a\u793e\u304c\u884c\u3046\u624b\u7d9a\u304d\u3068\u3001\u5f93\u696d\u54e1\u304c\u884c\u3046\u624b\u7d9a\u304d\u3068\u3092\u3054\u8aac\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3000\u5f15\u7d99\u3001\u623b\u308b\u3068\u304d\u306e\u5bfe\u5fdc\u3082\u542b\u3081\u3001\u5099\u5fd8\u3068\u3057\u3066\u3001\u30de\u30cb\u30e5\u30a2\u30eb\u7b49\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u3068\u3001\u4f1a\u793e\u306e\u696d\u52d9\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u8cea\u554f\u3078\u306e\u5bfe\u5fdc\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u5c11\u3057\u3067\u3082\u4f1a\u793e\u306e\u624b\u7d9a\u304d\u306b\u304a\u5f79\u306b\u7acb\u3066\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<div class=\"footnote_container_prepare\">\t<p><span onclick=\"footnote_expand_reference_container();\">\u811a\u6ce8<\/span><span style=\"display: none;\">&nbsp;&nbsp;&nbsp;[ <a id=\"footnote_reference_container_collapse_button\" style=\"cursor:pointer;\" onclick=\"footnote_expand_collapse_reference_container();\">+<\/a> 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class=\"footnote_plugin_text\">\u8a3c\u660e\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u6238\u7c4d\u8b04\u672c\u3001\u6238\u7c4d\u4e8b\u9805\u8a18\u8f09\u8a3c\u660e\u66f8\u3001\u767b\u9332\u539f\u7968\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u51fa\u751f\u5c4a\u53d7\u7406\u8a3c\u660e\u66f8\u3001\u6bcd\u5b50\u5065\u5eb7\u624b\u5e33(\u51fa\u751f\u5c4a\u51fa\u6e08\u8a3c\u660e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3082\u306e)\u306a\u3069\u3092\u6dfb\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr>\t\t<\/tbody>\t<\/table><\/div><script type=\"text\/javascript\">\tfunction footnote_expand_reference_container() {\t\tjQuery(\"#footnote_references_container\").show();        jQuery(\"#footnote_reference_container_collapse_button\").text(\"-\");\t}    function footnote_collapse_reference_container() {        jQuery(\"#footnote_references_container\").hide();        jQuery(\"#footnote_reference_container_collapse_button\").text(\"+\");    }\tfunction 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