{"id":1198,"date":"2023-07-20T09:29:14","date_gmt":"2023-07-20T09:29:14","guid":{"rendered":"https:\/\/legacy-preview.development-tokyo.com\/legacy-cloud\/?post_type=tax_practice&#038;p=1198"},"modified":"2024-08-21T13:42:14","modified_gmt":"2024-08-21T04:42:14","slug":"021-souzokuhyoukagaku-nouchikubun-keisanhouhou-nouzeiyuyo-kaisetsu","status":"publish","type":"tax_practice","link":"https:\/\/legacy.ne.jp\/legacy-cloud\/tax_practice\/021-souzokuhyoukagaku-nouchikubun-keisanhouhou-nouzeiyuyo-kaisetsu\/","title":{"rendered":"\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d | 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loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1199\" src=\"legacy-cloud\/wp-content\/uploads\/2023\/07\/Picture1.png\" alt=\"\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u533a\u5206\u306b\u3088\u3063\u3066\u7570\u306a\u308b\" width=\"542\" height=\"392\" srcset=\"https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture1.png 542w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture1-300x217.png 300w\" sizes=\"auto, (max-width: 542px) 100vw, 542px\" 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class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u2460\u4e0a\u30fb\u4e0b\u6c34\u9053\u53c8\u306f\u30ac\u30b9\u7ba1\u306e\u3046\u3061\uff12\u3064\u4ee5\u4e0a\u304c\u524d\u9762\u9053\u8def\u307e\u3067\u57cb\u8a2d\u3055\u308c\u3066\u304a\u308a\u3001\u304b\u3064500\uff4d\u4ee5\u5185\u306b\uff12\u3064\u4ee5\u4e0a\u306e\u6559\u80b2\u3001\u533b\u7642\u3001\u305d\u306e\u4ed6\u516c\u5171\u65bd\u8a2d\u304c\u3042\u308b\u8fb2\u5730<br \/>\n\u2461\u9244\u9053\u306e\u99c5\u3001\u5b98\u516c\u5e81\u3001\u30a4\u30f3\u30bf\u30fc\u30c1\u30a7\u30f3\u30b8\u7b49\u304b\u3089300\uff4d\u4ee5\u5185\u306e\u8fb2\u5730<br \/>\n\u2462\u8857\u533a\u306e\u9762\u7a4d\u306b\u5360\u3081\u308b\u5b85\u5730\u5316\u738740\uff05\u4ee5\u4e0a\u306e\u533a\u753b\u306b\u3042\u308b\u8fb2\u5730<br \/>\n\u2463\u7528\u9014\u5730\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730<\/p><\/blockquote>\n<\/div>\n<h3 style=\"margin-top: 20px;\">\uff08\uff12\uff09\u7b2c\uff12\u7a2e\u8fb2\u5730<\/h3>\n<p>\u7b2c\uff12\u7a2e\u8fb2\u5730\u306f\u3001\u5e02\u8857\u5316\u304c\u898b\u8fbc\u307e\u308c\u308b\u533a\u57df\u306e\u8fb2\u5730\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u2460\uff5e\u2462\u3044\u305a\u308c\u304b\uff11\u3064\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u2460\u9244\u9053\u306e\u99c5\u3001\u5b98\u516c\u5e81\u3001\u30d0\u30b9\u30bf\u30fc\u30df\u30ca\u30eb\u7b49\u304b\u3089\u304a\u304a\u3080\u306d500\uff4d\u4ee5\u5185\u306e\u8fb2\u5730<br \/>\n\u2461\u7528\u9014\u5730\u57df\u304b\u3089500\uff4d\u4ee5\u5185\u306b\u3042\u308a\u3001\u304b\u3064\u300c10ha\u4ee5\u4e0a\u306e\u96c6\u56e3\u7684\u8fb2\u5730\u300d\u304b\u3089\u5916\u308c\u3066\u3044\u308b\u8fb2\u5730<br 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10px;\">\n<blockquote><p>\u2460\u7279\u5b9a\u571f\u5730\u6539\u826f\u4e8b\u696d\u7b49\u5b8c\u4e86\u5f8c\u3001\uff18\u5e74\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u8fb2\u5730<br \/>\n\u2461\u6982\u306d10ha\u4ee5\u4e0a\u306e\u96c6\u56e3\u8fb2\u5730\u3067\u9ad8\u6027\u80fd\u8fb2\u696d\u6a5f\u68b0\u3067\u306e\u55b6\u8fb2\u306b\u9069\u3059\u308b\u8fb2\u5730<\/p><\/blockquote>\n<\/div>\n<h2 style=\"margin-top: 30px;\">\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u533a\u5206<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u533a\u5206\u306b\u304a\u3044\u3066\u306e\u8fb2\u5730\u306f\u3001\u90fd\u5e02\u90e8\u306b\u8fd1\u3044\u9806\u306b\uff08\uff11\uff09\u5e02\u8857\u5730\u8fb2\u5730\u3001\uff08\uff12\uff09\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u3001\uff08\uff13\uff09\u4e2d\u9593\u8fb2\u5730\u3001\uff08\uff14\uff09\u7d14\u8fb2\u5730\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u533a\u5206\u306e\u78ba\u8a8d\u306f\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\uff08\uff11\uff09\u5e02\u8857\u5730\u8fb2\u5730<\/h3>\n<p>\u5e02\u8857\u5730\u8fb2\u5730\u3068\u306f\u3001\u4e3b\u3068\u3057\u3066\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730\u306e\u3053\u3068\u3092\u3044\u3044\u3001\u6b21\u306b\u63b2\u3052\u308b\u8fb2\u5730\u306e\u3046\u3061\u3001\u305d\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u30a4\u3000\u8fb2\u5730\u6cd5\u7b2c\uff14\u6761\u226a\u8fb2\u5730\u306e\u8ee2\u7528\u306e\u5236\u9650\u226b\u53c8\u306f\u7b2c\uff15\u6761\u226a\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u306e\u8ee2\u7528\u306e\u305f\u3081\u306e\u6a29\u5229\u79fb\u52d5\u306e\u5236\u9650\u226b\u306b\u898f\u5b9a\u3059\u308b\u8a31\u53ef\uff08\u4ee5\u4e0b\u300c\u8ee2\u7528\u8a31\u53ef\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u53d7\u3051\u305f\u8fb2\u5730<br \/>\n\u30ed\u3000\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730<br \/>\n\u30cf\u3000\u8fb2\u5730\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u8ee2\u7528\u8a31\u53ef\u3092\u8981\u3057\u306a\u3044\u8fb2\u5730\u3068\u3057\u3066\u3001\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306e\u6307\u5b9a\u3092\u53d7\u3051\u305f\u3082<br \/>\n\u306e<\/p><\/blockquote>\n<\/div>\n<h3 style=\"margin-top: 20px;\">\uff08\uff12\uff09\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730<\/h3>\n<p>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u3068\u306f\u3001\u5e02\u8857\u5316\u533a\u57df\u5916\u306b\u3042\u308a\u3001\u6b21\u306b\u63b2\u3052\u308b\u8fb2\u5730\uff08\u304a\u304a\u3080\u306d\u5b85\u5730\u306a\u3069\u306b\u8ee2\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8fb2\u5730\uff09\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u30a4\u3000\u7b2c\uff13\u7a2e\u8fb2\u5730\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<br \/>\n\u30ed\u3000\u4e0a\u8a18\uff08\uff11\uff09\u306b\u8a72\u5f53\u3059\u308b\u8fb2\u5730\u4ee5\u5916\u306e\u8fb2\u5730\u306e\u3046\u3061\u3001\u8fd1\u508d\u8fb2\u5730\u306e\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u306b\u7167\u3089\u3057\u3001\u7b2c3\u7a2e\u8fb2\u5730\u306b\u6e96\u305a\u308b\u8fb2\u5730\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/p><\/blockquote>\n<\/div>\n<h3 style=\"margin-top: 20px;\">\uff08\uff13\uff09\u4e2d\u9593\u8fb2\u5730<\/h3>\n<p>\u4e2d\u9593\u8fb2\u5730\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u8fb2\u5730\u306e\u3046\u3061\u3001\u305d\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u4e00\u822c\u306b\u90fd\u5e02\u8fd1\u90ca\u306b\u3042\u308b\u8fb2\u5730\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5e02\u8857\u5730\u8fb2\u5730\u306e\u7bc4\u56f2\u306b\u8a72\u5f53\u3059\u308b\u8fb2\u5730\u3092\u9664\u304d\u307e\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u30a4\u3000\u7b2c\uff12\u7a2e\u8fb2\u5730\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<br \/>\n\u30ed\u3000\u4e0a\u8a18\uff08\uff11\uff09\u306b\u8a72\u5f53\u3059\u308b\u8fb2\u5730\u4ee5\u5916\u306e\u8fb2\u5730\u306e\u3046\u3061\u3001\u8fd1\u508d\u8fb2\u5730\u306e\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u306b\u7167\u3089\u3057\u3001\u7b2c2\u7a2e\u8fb2\u5730\u306b\u6e96\u305a\u308b\u8fb2\u5730\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/p><\/blockquote>\n<\/div>\n<h3 style=\"margin-top: 20px;\">\uff08\uff14\uff09\u7d14\u8fb2\u5730<\/h3>\n<p>\u7d14\u8fb2\u5730\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u8fb2\u5730\u306e\u3046\u3061\u3001\u305d\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u4e00\u822c\u306b\u3001\u5b85\u5730\u306e\u4fa1\u984d\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306a\u3044\u8fb2\u5730\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5e02\u8857\u5730\u8fb2\u5730\u306e\u7bc4\u56f2\u306b\u8a72\u5f53\u3059\u308b\u8fb2\u5730\u3092\u9664\u304d\u307e\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u30a4\u3000\u8fb2\u7528\u5730\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730<br \/>\n\u30ed\u3000\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730\u306e\u3046\u3061\u3001\u7b2c1\u7a2e\u8fb2\u5730\u53c8\u306f\u7532\u7a2e\u8fb2\u5730\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<br \/>\n\u30cf\u3000\u4e0a\u8a18\uff08\uff11\uff09\u53ca\u3073\uff08\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u8fb2\u5730\u4ee5\u5916\u306e\u8fb2\u5730\u306e\u3046\u3061\u3001\u7b2c\uff11\u7a2e\u8fb2\u5730\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3002\u305f\u3060\u3057\u3001\u8fd1\u508d\u8fb2\u5730\u306e\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u306b\u7167\u3089\u3057\u3001\u7b2c\uff12\u7a2e\u8fb2\u5730\u53c8\u306f\u7b2c3\u7a2e\u8fb2\u5730\u306b\u6e96\u305a\u308b\u8fb2\u5730\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3092\u9664\u304d\u307e\u3059\u3002<\/p><\/blockquote>\n<\/div>\n<h2 style=\"margin-top: 30px;\">\u8fb2\u5730\u306e\u533a\u5206\u3054\u3068\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u95a2\u3057\u3066\u3001\u8fb2\u5730\u306b\u3064\u3044\u3066\u306f\u6b21\u8868\u306e\uff14\u7a2e\u985e\u306b\u533a\u5206\u3057\u3066\u8a55\u4fa1\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u500d\u7387\u65b9\u5f0f\u307e\u305f\u306f\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u8fb2\u5730\u306b\u95a2\u3059\u308b\u6cd5\u898f\u3068\u8fb2\u5730\u306e\u56fd\u7a0e\u8a55\u4fa1\u65b9\u5f0f\u7b49\u306e\u6574\u7406<\/strong><\/p>\n<div>\n<table class=\"table_02\" style=\"width: 100%;\">\n<tbody>\n<tr>\n<th class=\"tb_gray\" style=\"width: 25%;\">\u90fd\u5e02\u8a08\u753b\u6cd5\u7b49\u306b\u3088\u308b\u533a\u5206<\/th>\n<th class=\"tb_gray\" style=\"width: 25%;\">\u8fb2\u5730\u6cd5\u7b49\u306e\u8fb2\u5730\u533a\u5206<\/th>\n<th class=\"tb_gray\" style=\"width: 25%;\">\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u533a\u5206<\/th>\n<th class=\"tb_gray\" style=\"width: 25%;\">\u56fd\u7a0e\u306e\u8a55\u4fa1\u65b9\u5f0f<\/th>\n<\/tr>\n<tr>\n<td>\u5e02\u8857\u5316\u533a\u57df<br \/>\n\u8ee2\u7528\u8a31\u53ef\u6e08\u8fb2\u5730<\/td>\n<td>\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730<br \/>\n\u751f\u7523\u7dd1\u5730<\/td>\n<td>\u5e02\u8857\u5730\u8fb2\u5730<\/td>\n<td>\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3001\u500d\u7387\u65b9\u5f0f<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df<br \/>\n\u90fd\u5e02\u8a08\u753b\u533a\u57df\u5185\u306e\u975e\u7dda\u5f15\u304d\u533a\u57df<br \/>\n\u90fd\u5e02\u8a08\u753b\u533a\u57df\u5916<\/td>\n<td>\u7b2c3\u7a2e\u8fb2\u5730<\/td>\n<td>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730<\/td>\n<td>\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u00d780%\u8a55\u4fa1<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c2\u7a2e\u8fb2\u5730<\/td>\n<td>\u4e2d\u9593\u8fb2\u5730<\/td>\n<td>\u500d\u7387\u65b9\u5f0f<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c1\u7a2e\u8fb2\u5730<\/td>\n<td>\u7d14\u8fb2\u5730<\/td>\n<td>\u500d\u7387\u65b9\u5f0f<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u7532\u7a2e\u8fb2\u5730<br \/>\n\u8fb2\u7528\u5730\u533a\u57df\u5185\u306e\u8fb2\u5730<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>\u5e02\u8857\u5730\u8fb2\u5730<\/h3>\n<p>\u5e02\u8857\u5730\u8fb2\u5730\u306b\u5206\u985e\u3055\u308c\u308b\u5834\u5408\u3001\u307e\u305a\u8a55\u4fa1\u65b9\u5f0f\u3068\u3057\u3066\u306f\u300c\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u300d\u304b\u300c\u500d\u7387\u65b9\u5f0f\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n1. \u5b85\u5730\u2f50\u6e96\u2f45\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5834\u5408<br \/>\n\u5e02\u8857\u5730\u8fb2\u5730\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-1200\" src=\"\/legacy-cloud\/wp-content\/uploads\/2023\/07\/Picture2-1024x383.png\" alt=\"\u5b85\u5730\u2f50\u6e96\u2f45\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5834\u5408\" width=\"640\" height=\"239\" srcset=\"https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture2-1024x383.png 1024w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture2-300x112.png 300w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture2-768x287.png 768w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture2-1536x575.png 1536w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture2.png 1772w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u305d\u3057\u3066\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u5229\u7528\u3059\u308b\u300c\u305d\u306e\u8fb2\u5730\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e\uff11\u33a1\u5f53\u305f\u308a\u306e\u4fa1\u984d\u300d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u5e02\u8857\u5730\u8fb2\u5730\u306e\u6240\u5728\u304c\u300c\u8def\u7dda\u4fa1\u5730\u57df\u300d\u304b\u300c\u500d\u7387\u5730\u57df\u300d\u304b\u306b\u3088\u3063\u3066\u3001\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>(1)\u8def\u7dda\u4fa1\u5730\u57df\u5185\u306b\u3042\u308b\u5834\u5408<br \/>\n\u8a55\u4fa1\u3057\u3088\u3046\u3068\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u5185\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8fb2\u5730\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057 \u305f\u5834\u5408\u306e\uff11\u33a1\u5f53\u305f\u308a\u306e\u4fa1\u984d\u3092\u57fa\u306b\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-1201\" src=\"\/legacy-cloud\/wp-content\/uploads\/2023\/07\/Picture3-1024x311.png\" alt=\"\u8def\u7dda\u4fa1\u5730\u57df\u5185\u306b\u3042\u308b\u5834\u5408\" width=\"640\" height=\"194\" srcset=\"https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture3-1024x311.png 1024w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture3-300x91.png 300w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture3-768x233.png 768w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture3-1536x467.png 1536w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture3.png 1780w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>(2)\u500d\u7387\u5730\u57df\u306b\u3042\u308b\u5834\u5408<br \/>\n\u8a55\u4fa1\u3057\u3088\u3046\u3068\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730\u304c\u500d\u7387\u5730\u57df\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u33a1\u5f53\u305f\u308a\u306e\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u3001\u8fd1\u508d\u306e\u5b85\u5730\u306e\uff11\u33a1\u5f53\u305f\u308a\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u5b85\u5730\u306e\u8a55\u4fa1\u500d\u7387\u3092\u4e57\u3058\u3001\u3055\u3089\u306b\u4f4d\u7f6e\u30fb\u5f62\u72b6\u7b49\u306e\u6761\u4ef6\u3092\u8003\u616e\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-1202\" src=\"\/legacy-cloud\/wp-content\/uploads\/2023\/07\/Picture4-1024x373.png\" alt=\"\u500d\u7387\u5730\u57df\u306b\u3042\u308b\u5834\u5408\" width=\"640\" height=\"233\" srcset=\"https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture4-1024x373.png 1024w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture4-300x109.png 300w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture4-768x280.png 768w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture4-1536x559.png 1536w, https:\/\/legacy.ne.jp\/legacy-cloud\/wp\/wp-content\/uploads\/2023\/07\/Picture4.png 1780w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\uff08\u6ce81\uff09\u8fd1\u508d\u5b85\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e\u6c42\u3081\u2f45<br \/>\n\u8fd1\u508d\u5b85\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u5e02\u533a\u753a\u6751\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u306e\u7a93\u2f1d\u3067\u78ba\u8a8d\u3059\u308b\u3068\u6b63\u78ba\u306a\u3082\u306e\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<br \/>\n\uff08\u6ce82\uff09\u571f\u5730\u306e\u8a55\u4fa1\u500d\u7387\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\uff08\u500d\u7387\u8868\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a title=\"\u3010\u53c2\u8003\u3011\u56fd\u7a0e\u5e81\u300e\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u300f\" href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u3010\u53c2\u8003\u3011\u56fd\u7a0e\u5e81\u300e\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u300f<\/a><\/p>\n<p>2.\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5834\u5408<br \/>\n\u5e02\u8857\u5730\u8fb2\u5730\u306e\u6240\u5728\u3057\u3066\u3044\u308b\u5730\u57df\u304c\u500d\u7387\u5730\u57df\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u8fb2\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u500d\u7387\u8868\u306e\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u2fa6\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u8fb2\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 \u8a55\u4fa1\u500d\u7387<\/p><\/blockquote>\n<\/div>\n<h3 style=\"margin-top: 20px;\">\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730<\/h3>\n<p>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u8fb2\u5730\u8ee2\u7528\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5371\u967a\u8ca0\u62c5\u304c\u3042\u308b\u305f\u3081\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\u306b\uff18\u639b\u3051\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3067\u7b97\u51fa\u3057\u305f\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1\u984d \u00d7 80%<\/p><\/blockquote>\n<\/div>\n<h3 style=\"margin-top: 20px;\">\u4e2d\u9593\u8fb2\u5730\u30fb\u7d14\u8fb2\u5730<\/h3>\n<p>\u4e2d\u9593\u8fb2\u5730\u3068\u7d14\u8fb2\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u5358\u7d14\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u8fb2\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 \u8a55\u4fa1\u500d\u7387<\/p><\/blockquote>\n<\/div>\n<h2 style=\"margin-top: 30px;\">\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b<\/h2>\n<p>\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306f\u3001\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5f8c\u7d99\u8005\u306b\u5bfe\u3057\u3066\u3001\u8fb2\u5730\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5f8c\u7d99\u8005\u304c\u8fb2\u696d\u3092\u7d9a\u3051\u308b\u3053\u3068\u3084\u8fb2\u696d\u3092\u884c\u3046\u4eba\u306b\u8fb2\u5730\u3092\u8cb8\u3057\u51fa\u3059\u3053\u3068\u304c\u6761\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u7336\u4e88\u300d\u3068\u3044\u3046\u8a9e\u53e5\u3092\u898b\u308b\u3068\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u306e\u304c\u5148\u5ef6\u3070\u3057\u306b\u306a\u308b\u3060\u3051\u3060\u3068\u8003\u3048\u304c\u3061\u3067\u3059\u304c\u3001\u73fe\u5b9f\u7684\u306b\u306f\u300c\u7d0d\u7a0e\u514d\u9664\u300d\u3068\u540c\u3058\u610f\u5473\u3068\u8003\u3048\u3066\u3044\u305f\u3060\u3044\u3066\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u6700\u521d\u306b\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308c\u3070\u3001\u901a\u5e38\u306f\u3001\u514d\u9664\u4e8b\u7531\u306e\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u3001\u305d\u306e\u307e\u307e\u7d0d\u7a0e\u304c\u514d\u9664\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e0a\u3067\u91cd\u8981\u306a\u3053\u3068\u306f\u3001\u4ee5\u4e0b\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<div class=\"bg_grey\" style=\"border: 1.5px solid black; padding: 10px;\">\n<blockquote><p>\u2460\u76f8\u7d9a\u767a\u751f\u6642\u306b\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<br \/>\n\u2461\u7d0d\u7a0e\u7336\u4e88\u304c\u53d6\u6d88\u3057\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u304c\u514d\u9664\u3055\u308c\u306a\u3044\u306e\u3067\u53d6\u6d88\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068<\/p><\/blockquote>\n<\/div>\n<p>\u76f8\u7d9a\u7a0e\u3067\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u7a0e\u984d\u306f\u3001\u901a\u5e38\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u305f\u672c\u6765\u306e\u76f8\u7d9a\u7a0e\u3068\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u5dee\u984d\u3067\u3059\u3002\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u3068\u306f\u3001\u8fb2\u696d\u306b\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3057\u305f\u58f2\u8cb7\u4fa1\u683c\u3068\u3057\u3066\u56fd\u7a0e\u5c40\u304c\u5b9a\u3081\u305f\u3082\u306e\u3067\u3001\u901a\u5e38\u306e\u5b85\u5730\u8a55\u4fa1\u984d\u3088\u308a\u3082\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/h3>\n<p>\u3067\u306f\u524d\u7ae0\u2460\u3067\u8a18\u8f09\u3057\u305f\u8981\u4ef6\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u25a0\u88ab\u76f8\u7d9a\u4eba\u306e\u8981\u4ef6<br \/>\n\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: inside;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style: inside;\">\n<li>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u8fb2\u696d\u3092\u884c\u3063\u3066\u3044\u305f<\/li>\n<li>\u751f\u524d\u306b\u8fb2\u5730\u3092\u2f00\u62ec\u8d08\u4e0e\u3057\u305f<\/li>\n<li>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\uff08\u203b1\uff09\u3084\u7279\u5b9a\u8cb8\u4ed8\uff08\u203b2\uff09\u3092\u884c\u3063\u3066\u3044\u305f<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u203b1\uff09\u969c\u5bb3\u30fb\u75be\u75c5\u306a\u3069\u306b\u3088\u308a\u8fb2\u696d\u3092\u7d9a\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8fb2\u5730\u7b49\u3092\u4ed6\u2f08\u306b\u8cb8\u3057\u4ed8\u3051\u308b\u3053\u3068<br 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inside;\">\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8fb2\u696d\u3092\u5f15\u304d\u7d99\u304e\u3001\u305d\u306e\u5f8c\u3082\u7d99\u7d9a\u3059\u308b<\/li>\n<li>\u8fb2\u5730\u7b49\u3092\u751f\u524d\u2f00\u62ec\u8d08\u4e0e\u3055\u308c\u3066\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u305f<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7279\u5b9a\u8cb8\u4ed8\u3092\u884c\u3063\u305f<\/li>\n<li>\u305d\u306e\u4ed6\u2f00\u5b9a\u306e\u4e8b\u9805<\/li>\n<\/ul>\n<p>\u25a0\u8fb2\u5730\u306e\u8981\u4ef6<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u8fb2\u696d\u3092\u884c\u3063\u3066\u3044\u305f\u304b\u7279\u5b9a\u8cb8\u4ed8\u3092\u884c\u3063\u3066\u3044\u305f\u8fb2\u5730\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: inside;\">\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730<\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u305f\u8fb2\u5730<\/li>\n<li>\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5e74\u306b\u88ab\u76f8\u7d9a\u2f08\u304b\u3089\u751f\u524d\u2f00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u8fb2\u5730<\/li>\n<\/ul>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304b\u3089\u76f8\u7d9a\u4eba\u3078\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u3001\u304b\u3064\u53d7\u3051\u7d99\u3044\u3060\u76f8\u7d9a\u4eba\u306e\u65b9\u304c\u8fb2\u5bb6\u3067\u3042\u308a\u7d9a\u3051\u308b\u3053\u3068\u304c\u4e3b\u306a\u8981\u4ef6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u8fb2\u5730\u8a55\u4fa1\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u4e8b\u4f8b\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u52d5\u753b\u3067<\/h3>\n<p>\u3053\u3053\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u571f\u5730\u3068\u8a08\u7b97\u306e\u4e8b\u4f8b\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u52d5\u753b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u51683\u5dfb\u306e\u8b1b\u7fa9\u306e\u3046\u3061\u30013\u5dfb\u76ee\u306b\u53ce\u9332\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u7b2c\uff13\u5dfb\u3011\u4e8b\u4f8b\u3067\u78ba\u8a8d\u3000\u8fb2\u5730\u8a55\u4fa1\u306e\u5b9f\u969b<br \/>\n&lt;\u4e8b\u4f8b1&gt; \u591a\u984d\u306e\u9020\u6210\u8cbb\u3092\u8981\u3059\u308b\u5834\u5408\uff083\u5927\u90fd\u5e02\u570f\u4ee5\u5916\u306e\u8fb2\u5730\u3067\u7d14\u8fb2\u5730\u8a55\u4fa1\u3068\u306a\u3063\u305f\u4e8b\u4f8b\uff09<br \/>\n&lt;\u4e8b\u4f8b2&gt; \u50be\u659c\u5ea6\u5225\u306e\u9020\u6210\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u4e8b\u4f8b<br \/>\n&lt;\u4e8b\u4f8b3&gt; \u5b85\u5730\u306b\u9020\u6210\u8cbb\u76f8\u5f53\u984d\u3092\u8003\u616e\u3057\u305f\u4e8b\u4f8b<br \/>\n&lt;\u4e8b\u4f8b4 &gt;\u6c34\u8def\u4ecb\u5728\u3001\u7121\u9053\u8def\u5730\u304c\u3042\u308b<br \/>\n&lt;\u4e8b\u4f8b5&gt; \u8def\u7dda\u4fa1\u304c\u672a\u8a2d\u5b9a\u7121\u9053\u8def\u5730\u3000\u8a55\u4fa1\u56f0\u96e3<br \/>\n&lt;\u4e8b\u4f8b6 &gt;\u96a3\u63a5\u5730\u304c\u540c\u4e00\u6240\u6709\u8005 \u53d6\u4ed8\u9053\u8def\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u7121\u9053\u8def\u5730<br \/>\n&lt;\u4e8b\u4f8b7&gt; 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