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href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E3%80%90%E4%BC%81%E6%A5%AD%E5%81%B4%E3%80%91%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%99%BA%E6%96%99%E3%81%A8%E6%B3%95%E4%BA%BA%E7%A8%8E%E3%81%AE%E8%B2%A0%E6%8B%85%E3%81%8C%E8%BB%BD%E6%B8%9B%E3%81%95%E3%82%8C%E3%82%8B\" >\u3010\u4f01\u696d\u5074\u3011\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E3%80%90%E5%BE%93%E6%A5%AD%E5%93%A1%E5%81%B4%E3%80%91%E6%89%8B%E5%8F%96%E3%82%8A%E3%81%8C%E5%A2%97%E3%81%88%E3%80%81%E5%AE%9F%E8%B3%AA%E7%9A%84%E3%81%AA%E7%94%9F%E6%B4%BB%E3%82%B3%E3%82%B9%E3%83%88%E3%81%8C%E4%B8%8B%E3%81%8C%E3%82%8B\" >\u3010\u5f93\u696d\u54e1\u5074\u3011\u624b\u53d6\u308a\u304c\u5897\u3048\u3001\u5b9f\u8cea\u7684\u306a\u751f\u6d3b\u30b3\u30b9\u30c8\u304c\u4e0b\u304c\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E5%AE%B6%E8%B3%8310%E4%B8%87%E5%86%86%E3%81%AE%E3%82%B1%E3%83%BC%E3%82%B9%E3%81%A7%E6%AF%94%E8%BC%83%EF%BC%9A%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85_vs_%E4%BD%8F%E5%AE%85%E6%89%8B%E5%BD%93\" >\u5bb6\u8cc310\u4e07\u5186\u306e\u30b1\u30fc\u30b9\u3067\u6bd4\u8f03\uff1a\u501f\u308a\u4e0a\u3052\u793e\u5b85 vs \u4f4f\u5b85\u624b\u5f53<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#4_%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AE%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%81%A8%E6%B3%A8%E6%84%8F%E7%82%B9\" >4. \u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E5%A5%91%E7%B4%84%E3%83%BB%E7%AE%A1%E7%90%86%E6%A5%AD%E5%8B%99%E3%81%AE%E8%B2%A0%E6%8B%85%E3%81%8C%E5%A2%97%E3%81%88%E3%82%8B\" >\u5951\u7d04\u30fb\u7ba1\u7406\u696d\u52d9\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E5%BE%93%E6%A5%AD%E5%93%A1%E3%81%AE%E7%89%A9%E4%BB%B6%E9%81%B8%E6%8A%9E%E3%81%AE%E8%87%AA%E7%94%B1%E5%BA%A6%E3%81%8C%E4%B8%8B%E3%81%8C%E3%82%8B\" >\u5f93\u696d\u54e1\u306e\u7269\u4ef6\u9078\u629e\u306e\u81ea\u7531\u5ea6\u304c\u4e0b\u304c\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E7%A8%8E%E5%8B%99%E8%AA%BF%E6%9F%BB%E3%81%A7%E6%8C%87%E6%91%98%E3%81%95%E3%82%8C%E3%82%84%E3%81%99%E3%81%84%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88\" >\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#1_%E8%B3%83%E8%B2%B8%E6%96%99%E7%9B%B8%E5%BD%93%E9%A1%8D%E3%81%AE%E8%A8%88%E7%AE%97%E8%AA%A4%E3%82%8A\" >(1) \u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u8aa4\u308a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#2%E5%A5%91%E7%B4%84%E5%90%8D%E7%BE%A9%E3%81%AE%E8%AA%A4%E3%82%8A\" >(2)\u5951\u7d04\u540d\u7fa9\u306e\u8aa4\u308a<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#5_%E5%BE%93%E6%A5%AD%E5%93%A1%E3%81%AE%E8%87%AA%E5%B7%B1%E8%B2%A0%E6%8B%85%E3%81%AF%E3%81%84%E3%81%8F%E3%82%89%E3%81%8C%E9%81%A9%E5%88%87%E3%81%8B\" >5. \u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u306f\u3044\u304f\u3089\u304c\u9069\u5207\u304b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E5%A4%A7%E6%89%8B%E4%BC%81%E6%A5%AD%E3%81%AE%E8%87%AA%E5%B7%B1%E8%B2%A0%E6%8B%85%E7%8E%87%E3%81%AF%E3%81%8A%E3%81%8A%E3%82%80%E3%81%AD30%EF%BC%85%E5%89%8D%E5%BE%8C\" >\u5927\u624b\u4f01\u696d\u306e\u81ea\u5df1\u8ca0\u62c5\u7387\u306f\u304a\u304a\u3080\u306d30\uff05\u524d\u5f8c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E4%B8%AD%E5%B0%8F%E4%BC%81%E6%A5%AD%E3%81%AF%E5%AE%B6%E8%B3%83%E3%81%AE20%EF%BD%9E50%E3%81%A8%E5%B9%85%E5%BA%83%E3%81%84%E8%A8%AD%E5%AE%9A%E3%81%AB\" >\u4e2d\u5c0f\u4f01\u696d\u306f\u5bb6\u8cc3\u306e20\uff5e50%\u3068\u5e45\u5e83\u3044\u8a2d\u5b9a\u306b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#6_%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F%EF%BC%88Q_A%EF%BC%89\" >6. \u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08Q&amp;A\uff09<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AF%E6%9C%AC%E5%BD%93%E3%81%AB%E7%AF%80%E7%A8%8E%E3%81%AB%E3%81%AA%E3%82%8B%EF%BC%9F\" >\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u672c\u5f53\u306b\u7bc0\u7a0e\u306b\u306a\u308b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E7%B5%A6%E4%B8%8E%E5%A4%A9%E5%BC%95%E3%81%8D%E3%81%A7%E5%BE%B4%E5%8F%8E%E3%81%99%E3%82%8B%E7%A4%BE%E5%AE%85%E8%B2%BB%E3%81%AF%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1%E3%81%AB%E3%81%AA%E3%82%8B%EF%BC%9F\" >\u7d66\u4e0e\u5929\u5f15\u304d\u3067\u5fb4\u53ce\u3059\u308b\u793e\u5b85\u8cbb\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E5%AE%B6%E8%B3%83%E3%82%92%E5%85%A8%E9%A1%8D%E3%80%81%E4%BC%9A%E7%A4%BE%E8%B2%A0%E6%8B%85%E3%81%AB%E3%81%99%E3%82%8B%E3%81%93%E3%81%A8%E3%81%AF%E3%81%A7%E3%81%8D%E3%82%8B%EF%BC%9F\" >\u5bb6\u8cc3\u3092\u5168\u984d\u3001\u4f1a\u793e\u8ca0\u62c5\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#%E5%9B%BD%E7%A8%8E%E5%BA%81%E3%81%AE%E3%80%8C50%E3%83%AB%E3%83%BC%E3%83%AB%E3%80%8D%E3%81%A8%E3%81%AF%EF%BC%9F\" >\u56fd\u7a0e\u5e81\u306e\u300c50%\u30eb\u30fc\u30eb\u300d\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.relo.jp\/soumujinji365\/company-housing-tax\/#7%E3%81%BE%E3%81%A8%E3%82%81\" >7.\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%A8%E3%81%AF%EF%BC%9F%E4%BD%8F%E5%AE%85%E6%89%8B%E5%BD%93%E3%81%A8%E3%81%AE%E9%81%95%E3%81%84\"><\/span>1. \u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\uff1f\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\u306f\u3001\u3044\u305a\u308c\u3082\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u8cbb\u3092\u652f\u63f4\u3059\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u3067\u3059\u304c\u3001<span class=\"rtex-highlighter-0\"><strong>\u5951\u7d04\u4e3b\u4f53\u3084\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u304c\u5927\u304d\u304f\u7570\u306a\u308b<\/strong>\u305f\u3081\u3001\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u53cc\u65b9\u306e\u30b3\u30b9\u30c8\u306b\u660e\u78ba\u306a\u5dee\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u4f01\u696d\u8ca0\u62c5\u5206\u3092\u975e\u8ab2\u7a0e\u306b\u3067\u304d\u308b\u305f\u3081\u3001\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u3082\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u5236\u5ea6\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u3067\u306f\u3001\u307e\u305a\u4e21\u5236\u5ea6\u306e\u57fa\u672c\u7684\u306a\u9055\u3044\u3092\u6574\u7406\u3057\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u304c\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3067\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u571f\u53f0\u3092\u3064\u304f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BC%81%E6%A5%AD%E3%81%8C%E8%B3%83%E8%B2%B8%E5%A5%91%E7%B4%84%E3%82%92%E7%B5%90%E3%81%B6%E3%80%8C%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%80%8D%E5%88%B6%E5%BA%A6\"><\/span>\u4f01\u696d\u304c\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3076\u300c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u300d\u5236\u5ea6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u3001<strong>\u4f01\u696d\u304c\u6cd5\u4eba\u540d\u7fa9\u3067\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3073\u3001\u305d\u306e\u7269\u4ef6\u3092\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5236\u5ea6<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u3067\u5efa\u7269\u3092\u4fdd\u6709\u3059\u308b\u300c\u793e\u6709\u793e\u5b85\u300d\u3068\u7570\u306a\u308a\u3001\u521d\u671f\u6295\u8cc7\u304c\u4e0d\u8981\u3067\u67d4\u8edf\u306b\u904b\u7528\u3067\u304d\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"rtex-highlighter-0\">\u5f93\u696d\u54e1\u306f\u76f8\u5834\u3088\u308a\u4f4e\u3044\u81ea\u5df1\u8ca0\u62c5\u984d\u3067\u5165\u5c45\u3067\u304d\u3001\u4f01\u696d\u306f\u5bb6\u8cc3\u3068\u306e\u5dee\u984d\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ee2\u52e4\u306e\u591a\u3044\u4f01\u696d\u3084\u63a1\u7528\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u305f\u3044\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u3001\u5e83\u304f\u5c0e\u5165\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BD%8F%E5%AE%85%E6%89%8B%E5%BD%93%E3%81%AF%E7%B5%A6%E4%B8%8E%E6%89%B1%E3%81%84%E3%81%A7%E5%85%A8%E9%A1%8D%E3%81%8C%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1\"><\/span>\u4f4f\u5b85\u624b\u5f53\u306f\u7d66\u4e0e\u6271\u3044\u3067\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u5b85\u624b\u5f53\u306f\u3001<strong>\u5f93\u696d\u54e1\u306b\u73fe\u91d1\u3067\u652f\u7d66\u3055\u308c\u308b\u4f4f\u5c45\u88dc\u52a9<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"rtex-highlighter-0\">\u624b\u7d9a\u304d\u304c\u7c21\u5358\u3067\u5c0e\u5165\u3057\u3084\u3059\u3044\u4e00\u65b9\u3001\u7a0e\u52d9\u4e0a\u306f\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u652f\u7d66\u984d\u306e\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u305f\u3081\u3001\u305f\u3068\u3048\u67083\u4e07\u5186\u306e\u4f4f\u5c45\u624b\u5f53\u3092\u652f\u7d66\u3057\u3066\u3082\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\u306b\u3088\u308a\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u304c3\u4e07\u5186\u5897\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u5074\u3082\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u30b3\u30b9\u30c8\u52b9\u7387\u306f\u9ad8\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AF%E8%A6%81%E4%BB%B6%E3%82%92%E6%BA%80%E3%81%9F%E3%81%9B%E3%81%B0%E9%9D%9E%E8%AA%B2%E7%A8%8E%E3%81%AB%E3%81%A7%E3%81%8D%E3%82%8B\"><\/span>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u975e\u8ab2\u7a0e\u306b\u3067\u304d\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u5b85\u624b\u5f53\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u306e\u306f\u3001<strong>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u306f\u975e\u8ab2\u7a0e\u3067\u904b\u7528\u3067\u304d\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308b\u70b9<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306b\u3088\u308b\u3068\u3001<span class=\"rtex-highlighter-0\">\u5f93\u696d\u54e1\u304c\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u300d\u3092\u81ea\u5df1\u8ca0\u62c5\u3057\u3066\u3044\u308c\u3070\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u306f\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u57fa\u6e96\u3068\u306a\u308b\u306e\u304c\u300c\u5b9f\u969b\u306e\u5bb6\u8cc3\u300d\u3067\u306f\u306a\u304f\u3001<strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u3082\u3068\u306b\u7b97\u51fa\u3055\u308c\u308b\u201c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u201d\u3067\u3042\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306f\u5b9f\u969b\u306e\u5bb6\u8cc3\u3088\u308a\u4f4e\u304f\u7b97\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001<span class=\"rtex-highlighter-0\">\u5b9f\u8cea\u7684\u306b\u306f\u5bb6\u8cc3\u306e20\u301c35%\u7a0b\u5ea6\u306e\u8ca0\u62c5\u3067\u975e\u8ab2\u7a0e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u308b\u3053\u3068\u304c\u4e00\u822c\u7684<\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u3053\u306e\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u306b\u306f\u6cd5\u4eba\u540d\u7fa9\u3067\u306e\u5951\u7d04\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u540d\u7fa9\u306e\u7269\u4ef6\u306b\u5bfe\u3057\u3066\u4f01\u696d\u304c\u5bb6\u8cc3\u88dc\u52a9\u3092\u884c\u3046\u5f62\u3067\u306f\u3001\u540c\u3058\u52b9\u679c\u306f\u5f97\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\">\u300cNo.2597\u2003\u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\u300d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%A8%E4%BD%8F%E5%AE%85%E6%89%8B%E5%BD%93%E3%81%AE%E9%81%95%E3%81%84%EF%BC%88%E6%AF%94%E8%BC%83%E8%A1%A8%EF%BC%89\"><\/span>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\u306e\u9055\u3044\uff08\u6bd4\u8f03\u8868\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u6bd4\u8f03\u9805\u76ee<\/td><td>\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/td><td>\u4f4f\u5b85\u624b\u5f53<\/td><\/tr><tr><td>\u5951\u7d04\u4e3b\u4f53<\/td><td>\u4f01\u696d\uff08\u6cd5\u4eba\u540d\u7fa9\uff09<\/td><td>\u5f93\u696d\u54e1\u500b\u4eba<\/td><\/tr><tr><td>\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/td><td>\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u975e\u8ab2\u7a0e<\/td><td>\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u967a\u6599<\/td><td>\u7b97\u5b9a\u57fa\u790e\u306b\u542b\u307e\u308c\u306a\u3044<\/td><td>\u7b97\u5b9a\u57fa\u790e\u306b\u542b\u307e\u308c\u308b<\/td><\/tr><tr><td>\u4f01\u696d\u306e\u7d4c\u8cbb\u51e6\u7406<\/td><td>\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165<\/td><td>\u7d66\u4e0e\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165<\/td><\/tr><tr><td>\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a<\/td><td>\u5897\u3048\u3084\u3059\u3044<\/td><td>\u7a0e\u30fb\u793e\u4fdd\u63a7\u9664\u3067\u76ee\u6e1b\u308a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3088\u3046\u306b\u3001\u4e21\u5236\u5ea6\u306f\u300c\u73fe\u7269\u652f\u7d66\u304b\u73fe\u91d1\u652f\u7d66\u304b\u300d\u3068\u3044\u3046\u9055\u3044\u304c\u3001\u7a0e\u52d9\u51e6\u7406\u3084\u4f01\u696d\u30b3\u30b9\u30c8\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%8C%E5%BA%83%E3%81%8C%E3%82%8B%E8%83%8C%E6%99%AF%EF%BC%88%E8%AA%BF%E6%9F%BB%E3%83%87%E3%83%BC%E3%82%BF%EF%BC%89\"><\/span>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u304c\u5e83\u304c\u308b\u80cc\u666f\uff08\u8abf\u67fb\u30c7\u30fc\u30bf\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd1\u5e74\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u4f01\u696d\u306f\u5897\u52a0\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eba\u4e8b\u9662\u300c\u4ee4\u548c4\u5e74\u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\u7b49\u8abf\u67fb\u300d\u306b\u3088\u308b\u3068\u3001<strong>\u6c11\u9593\u4f01\u696d\u306e\u7d044\u5272\u304c\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165<\/strong>\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u591a\u304f\u304c\u501f\u308a\u4e0a\u3052\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u80cc\u666f\u306b\u306f\u4ee5\u4e0b\u306e\u8981\u56e0\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u3082\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u53cc\u65b9\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b<\/li>\n\n\n\n<li>\u63a1\u7528\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u3064\u306a\u304c\u308b<\/li>\n\n\n\n<li>\u793e\u6709\u793e\u5b85\u3088\u308a\u3082\u521d\u671f\u6295\u8cc7\u304c\u4e0d\u8981\u3067\u67d4\u8edf\u306b\u904b\u7528\u3067\u304d\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3046\u3057\u305f\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u3001<span class=\"rtex-highlighter-0\">\u7279\u306b\u90fd\u5e02\u90e8\u306e\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u5c0e\u5165\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a\u4eba\u4e8b\u9662<a href=\"https:\/\/www.jinji.go.jp\/toukei\/0111_kinmujouken\/kinmujouken.html\">\u300c\u4ee4\u548c4\u5e74\u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\u7b49\u8abf\u67fb\u300d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AE%E7%A8%8E%E9%87%91%E3%81%AE%E4%BB%95%E7%B5%84%E3%81%BF\"><\/span>2. \u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1353\" height=\"901\" src=\"https:\/\/www.relo.jp\/soumujinji365\/wpcms\/wp-content\/uploads\/2026\/05\/\u56f31-28.jpg\" alt=\"\" class=\"wp-image-1533\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u6b63\u3057\u304f\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001<strong>\u3069\u306e\u8cbb\u7528\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u3069\u306e\u8cbb\u7528\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u306e\u304b<\/strong>\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u3001\u975e\u8ab2\u7a0e\u306e\u53ef\u5426\u3092\u5de6\u53f3\u3059\u308b\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u3082\u78ba\u8a8d\u3055\u308c\u308b\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u4f53\u7cfb\u7684\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1%E3%81%A8%E3%81%AA%E3%82%8B%E8%B2%BB%E7%94%A8%EF%BC%9A50%EF%BC%85%E6%9C%AA%E6%BA%80%E3%81%AE%E8%87%AA%E5%B7%B1%E8%B2%A0%E6%8B%85%E3%81%AF%E8%AA%B2%E7%A8%8E%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%AB\"><\/span>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\uff1a50\uff05\u672a\u6e80\u306e\u81ea\u5df1\u8ca0\u62c5\u306f\u8ab2\u7a0e\u30ea\u30b9\u30af\u306b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u975e\u8ab2\u7a0e\u3067\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001<strong>\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u524d\u63d0<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"rtex-highlighter-0\">\u3053\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u305f\u5bb6\u8cc3\u90e8\u5206\u306f\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5178\u578b\u7684\u306a\u30b1\u30fc\u30b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u81ea\u5df1\u8ca0\u62c5\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u672a\u6e80<\/strong><br>\u2192\u4e0d\u8db3\u5206\u306e\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/li>\n\n\n\n<li><strong>\u81ea\u5df1\u8ca0\u62c5\u304c\u30bc\u30ed\u306e\u5834\u5408<\/strong><br>\u2192 \u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/li>\n\n\n\n<li><strong>\u6c34\u9053\u5149\u71b1\u8cbb\u30fb\u99d0\u8eca\u5834\u4ee3\u306a\u3069\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u305f\u5834\u5408<\/strong><br>\u2192 \u305d\u306e\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u3067\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u78ba\u8a8d\u305b\u305a\u306b\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u8a2d\u5b9a\u3057\u305f\u7d50\u679c\u3001\u300c50\uff05\u30eb\u30fc\u30eb\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u6307\u6458\u304c\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306f\u3001\u8ab2\u7a0e\u984d\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u3064\u304b\u3080\u305f\u3081\u306e\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d<\/strong><strong><\/strong><\/td><td><strong>\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5<\/strong><strong><\/strong><\/td><td><strong>\u8ab2\u7a0e\u5bfe\u8c61\u984d<\/strong><strong><\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u67082\u4e07\u5186<\/td><td>1\u4e07\u5186\uff0850%\uff09<\/td><td>0\u5186\uff08\u975e\u8ab2\u7a0e\uff09<\/td><\/tr><tr><td>\u67082\u4e07\u5186<\/td><td>5,000\u5186\uff0825%\uff09<\/td><td>1\u4e075,000\u5186<\/td><\/tr><tr><td>\u67082\u4e07\u5186<\/td><td>0\u5186<\/td><td>2\u4e07\u5186\uff08\u5168\u984d\u8ab2\u7a0e\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c34\u9053\u5149\u71b1\u8cbb\u3084\u99d0\u8eca\u5834\u4ee3\u306a\u3069\u3001\u5bb6\u8cc3\u4ee5\u5916\u306e\u8cbb\u7528\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001<strong>\u3069\u3053\u307e\u3067\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u304b\u3092\u660e\u78ba\u306b\u5b9a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9D%9E%E8%AA%B2%E7%A8%8E%E3%81%A8%E3%81%AA%E3%82%8B%E8%B2%BB%E7%94%A8%EF%BC%9A%E8%B3%83%E8%B2%B8%E6%96%99%E7%9B%B8%E5%BD%93%E9%A1%8D%E3%81%AE50%EF%BC%85%E4%BB%A5%E4%B8%8A%E3%82%92%E8%B2%A0%E6%8B%85%E3%81%99%E3%82%8C%E3%81%B0OK\"><\/span>\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u8cbb\u7528\uff1a\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u3092\u8ca0\u62c5\u3059\u308c\u3070OK<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"rtex-highlighter-0\">\u5f93\u696d\u54e1\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308c\u3070\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u306f<strong>\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u62bc\u3055\u3048\u305f\u3044\u306e\u306f\u3001<strong>\u57fa\u6e96\u3068\u306a\u308b\u306e\u306f\u300c\u5b9f\u969b\u306e\u5bb6\u8cc3\u300d\u3067\u306f\u306a\u304f\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3067\u3042\u308b\u70b9<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u7b97\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u5bb6\u8cc3\u3088\u308a\u4f4e\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u7d50\u679c\u3068\u3057\u3066\u3001<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b9f\u969b\u306e\u5bb6\u8cc3\u306e20\uff5e35%\u7a0b\u5ea6\u306e\u8ca0\u62c5\u3067<\/li>\n\n\n\n<li>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u6e80\u305f\u3059<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\">\u300cNo.2597\u2003\u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\u300d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%83%E8%B2%B8%E6%96%99%E7%9B%B8%E5%BD%93%E9%A1%8D%E3%81%AE%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95%EF%BC%9A%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E7%A8%8E%E8%A9%95%E4%BE%A1%E9%A1%8D%E3%81%8C%E5%9F%BA%E6%BA%96\"><\/span>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u57fa\u6e96<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u901a\u9054\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u8981\u7d20\u304b\u3089\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u8a08\u7b97\u8981\u7d20<\/td><td>\u7b97\u5f0f<\/td><\/tr><tr><td>(1) \u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d<\/td><td>\u00d7 0.2%<\/td><\/tr><tr><td>(2) \u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d<\/td><td>12\u5186 \u00d7\uff08\u5e8a\u9762\u7a4dm<sup>2<\/sup> \u00f7 3.3m<sup>2<\/sup>\uff09<\/td><\/tr><tr><td>(3) \u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d<\/td><td>\u00d7 0.22%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(1)<\/strong><strong>\uff0b(2)\uff0b(3)\u306e\u5408\u8a08\u304c\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d<\/strong>\u3068\u306a\u308a\u3001\u5f93\u696d\u54e1\u306f\u3053\u306e\u91d1\u984d\u306e50%\u4ee5\u4e0a\u3092\u8ca0\u62c5\u3059\u308c\u3070\u975e\u8ab2\u7a0e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7269\u4ef6\u6240\u5728\u5730\u306e\u5e02\u533a\u753a\u6751\u3067\u300c\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u300d\u3092\u53d6\u5f97<\/li>\n\n\n\n<li>\u307e\u305f\u306f\u8cc3\u8cb8\u30aa\u30fc\u30ca\u30fc\u306b\u78ba\u8a8d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3059\u308b\u3053\u3068\u3067\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%BD%B9%E5%93%A1%E7%A4%BE%E5%AE%85%E3%81%AE%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95%EF%BC%9A%E4%BD%8F%E5%AE%85%E8%A6%8F%E6%A8%A1%E3%81%AB%E3%82%88%E3%82%8A3%E5%8C%BA%E5%88%86%E3%81%AB%E5%88%86%E3%81%8B%E3%82%8C%E3%82%8B\"><\/span>\u5f79\u54e1\u793e\u5b85\u306e\u8a08\u7b97\u65b9\u6cd5\uff1a\u4f4f\u5b85\u898f\u6a21\u306b\u3088\u308a3\u533a\u5206\u306b\u5206\u304b\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f79\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u4e0e\u3059\u308b\u5834\u5408\u3001\u4f4f\u5b85\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f93\u696d\u54e1\u3068\u540c\u3058\u8a08\u7b97\u5f0f\u304c\u4f7f\u3048\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u898f\u6a21\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u5225\u306e\u8a08\u7b97\u5f0f\u304c\u9069\u7528\u3055\u308c\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u9ad8\u304f\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u4f4f\u5b85\u306e\u533a\u5206<\/td><td>\u57fa\u6e96<\/td><td>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/td><\/tr><tr><td>\u5c0f\u898f\u6a21\u4f4f\u5b85<\/td><td>\u6728\u9020\u7b49\uff1a132m<sup>2<\/sup>\u4ee5\u4e0b \uff0fRC\u9020\u7b49\uff1a99m<sup>2<\/sup>\u4ee5\u4e0b<\/td><td>\u5f93\u696d\u54e1\u3068\u540c\u3058\u8a08\u7b97\u5f0f\uff08(1)\uff0b(2)\uff0b(3)\uff09<\/td><\/tr><tr><td>\u5c0f\u898f\u6a21\u3067\u306a\u3044\u4f4f\u5b85<\/td><td>\u4e0a\u8a18\u3092\u8d85\u3048\u308b\u898f\u6a21<\/td><td>\u81ea\u793e\u6240\u6709\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d712%\uff08\u307e\u305f\u306f10%\uff09\u00f712 \uff0f\u501f\u308a\u4e0a\u3052\uff1a\u5bb6\u8cc3\u306e50%\u3068\u6bd4\u8f03\u3057\u5927\u304d\u3044\u65b9<\/td><\/tr><tr><td>\u8c6a\u83ef\u793e\u5b85<\/td><td>\u5e8a\u9762\u7a4d240m<sup>2<\/sup>\u8d85\u3001\u307e\u305f\u306f\u30d7\u30fc\u30eb\u7b49\u306e\u8a2d\u5099\u3042\u308a<\/td><td>\u6642\u4fa1\u76f8\u5f53\u984d\uff08\u901a\u5e38\u652f\u6255\u3046\u3079\u304d\u4f7f\u7528\u6599\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8c6a\u83ef\u793e\u5b85\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306a\u8a08\u7b97\u5f0f\u304c\u4f7f\u3048\u305a\u3001\u7bc0\u7a0e\u52b9\u679c\u306f\u307b\u307c\u898b\u8fbc\u3081\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\">\u300cNo.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\u300d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AE%E7%AF%80%E7%A8%8E%E5%8A%B9%E6%9E%9C\"><\/span>3. \u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u7bc0\u7a0e\u52b9\u679c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1353\" height=\"901\" src=\"https:\/\/www.relo.jp\/soumujinji365\/wpcms\/wp-content\/uploads\/2026\/05\/\u56f31-29.jpg\" alt=\"\" class=\"wp-image-1534\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u5b85\u624b\u5f53\u306e\u3088\u3046\u306b\u73fe\u91d1\u652f\u7d66\u3059\u308b\u3068\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u3042\u308c\u3070\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u4f01\u696d\u8ca0\u62c5\u5206\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001<span class=\"rtex-highlighter-0\">\u7d50\u679c\u3068\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u4f01\u696d\u5074\u30fb\u5f93\u696d\u54e1\u5074\u305d\u308c\u305e\u308c\u306e\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u6574\u7406\u3057\u3001\u5bb6\u8cc310\u4e07\u5186\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u5177\u4f53\u7684\u306a\u52b9\u679c\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E4%BC%81%E6%A5%AD%E5%81%B4%E3%80%91%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%99%BA%E6%96%99%E3%81%A8%E6%B3%95%E4%BA%BA%E7%A8%8E%E3%81%AE%E8%B2%A0%E6%8B%85%E3%81%8C%E8%BB%BD%E6%B8%9B%E3%81%95%E3%82%8C%E3%82%8B\"><\/span>\u3010\u4f01\u696d\u5074\u3011\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001<strong>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u304c\u6e1b\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u5b85\u624b\u5f53\u3068\u3057\u3066\u73fe\u91d1\u652f\u7d66\u3059\u308b\u3068\u3001\u305d\u306e\u5168\u984d\u304c\u6a19\u6e96\u5831\u916c\u6708\u984d\u306b\u542b\u307e\u308c\u3001\u4f01\u696d\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u3001<span class=\"rtex-highlighter-0\">\u4f01\u696d\u8ca0\u62c5\u5206\u304c\u7d66\u4e0e\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c\u4e0a\u304c\u3089\u305a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u5bb6\u8cc3\u90e8\u5206\u306f<strong>\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165<\/strong>\u3067\u304d\u308b\u305f\u3081\u3001<span class=\"rtex-highlighter-0\">\u6cd5\u4eba\u7a0e\u306e\u5727\u7e2e\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u5074\u306e\u7bc0\u7a0e\u52b9\u679c\u306e\u76ee\u5b89\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u524a\u6e1b<\/strong><br>\u5f93\u696d\u54e11\u4eba\u3042\u305f\u308a\u5e74\u959310\u301c15\u4e07\u5186\u7a0b\u5ea6<\/li>\n\n\n\n<li><strong>\u6cd5\u4eba\u7a0e\u306e\u5727\u7e2e<\/strong><br>\u4f01\u696d\u8ca0\u62c5\u5bb6\u8cc3 \u00d7 \u6cd5\u4eba\u7a0e\u7387\u5206<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u8c61\u8005\u304c\u591a\u3044\u4f01\u696d\u307b\u3069\u52b9\u679c\u306f\u5927\u304d\u304f\u3001\u4f8b\u3048\u307050\u540d\u304c\u5229\u7528\u3059\u308b\u5834\u5408\u3001<span class=\"rtex-highlighter-0\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u524a\u6e1b\u3060\u3051\u3067\u5e74\u9593500\uff5e750\u4e07\u5186\u898f\u6a21\u306e\u52b9\u679c\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u524a\u6e1b\u3068\u6cd5\u4eba\u7a0e\u306e\u5727\u7e2e\u3092\u5408\u308f\u305b\u308b\u3068\u3001\u4f01\u696d\u5168\u4f53\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u5e74\u9593\u6570\u767e\u4e07\u5186\u898f\u6a21\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E5%BE%93%E6%A5%AD%E5%93%A1%E5%81%B4%E3%80%91%E6%89%8B%E5%8F%96%E3%82%8A%E3%81%8C%E5%A2%97%E3%81%88%E3%80%81%E5%AE%9F%E8%B3%AA%E7%9A%84%E3%81%AA%E7%94%9F%E6%B4%BB%E3%82%B3%E3%82%B9%E3%83%88%E3%81%8C%E4%B8%8B%E3%81%8C%E3%82%8B\"><\/span>\u3010\u5f93\u696d\u54e1\u5074\u3011\u624b\u53d6\u308a\u304c\u5897\u3048\u3001\u5b9f\u8cea\u7684\u306a\u751f\u6d3b\u30b3\u30b9\u30c8\u304c\u4e0b\u304c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u3082\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u5b85\u624b\u5f53\u306f\u5168\u984d\u304c\u7d66\u4e0e\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u652f\u7d66\u984d\u304c\u305d\u306e\u307e\u307e\u624b\u53d6\u308a\u306b\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u3042\u308c\u3070<strong>\u4f01\u696d\u8ca0\u62c5\u5206\u304c\u975e\u8ab2\u7a0e<\/strong>\u3068\u306a\u308a\u3001<span class=\"rtex-highlighter-0\">\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u5e74\u53ce400\u301c550\u4e07\u5186\u5c64\u3067\u306f\u3001\u7a0e\u7387\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u304c\u6bd4\u8f03\u7684\u9ad8\u3044\u305f\u3081\u3001\u624b\u53d6\u308a\u306e\u5897\u52a0\u5e45\u306f\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6708\u984d5\u301c8\u4e07\u5186\u306e\u4f4f\u5b85\u624b\u5f53\u3092\u793e\u5b85\u306b\u5207\u308a\u66ff\u3048\u305f\u5834\u5408<\/strong><br>\u2192 \u5e74\u959320\u301c40\u4e07\u5186\u7a0b\u5ea6\u3001\u624b\u53d6\u308a\u304c\u5897\u3048\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u90fd\u5e02\u90e8\u3067\u306f\u5bb6\u8cc3\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308a\u304c\u3061\u306a\u305f\u3081\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5c0e\u5165\u306f\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u306e\u5411\u4e0a\u3084\u63a1\u7528\u529b\u306e\u5f37\u5316\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AE%B6%E8%B3%8310%E4%B8%87%E5%86%86%E3%81%AE%E3%82%B1%E3%83%BC%E3%82%B9%E3%81%A7%E6%AF%94%E8%BC%83%EF%BC%9A%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85_vs_%E4%BD%8F%E5%AE%85%E6%89%8B%E5%BD%93\"><\/span>\u5bb6\u8cc310\u4e07\u5186\u306e\u30b1\u30fc\u30b9\u3067\u6bd4\u8f03\uff1a\u501f\u308a\u4e0a\u3052\u793e\u5b85 vs \u4f4f\u5b85\u624b\u5f53<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bb6\u8cc310\u4e07\u5186\u306e\u7269\u4ef6\u3092\u4f8b\u306b\u3001\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u30922\u4e07\u5186\u306b\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u306e\u9055\u3044\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u9805\u76ee<\/td><td>\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/td><td>\u4f4f\u5b85\u624b\u5f538\u4e07\u5186<\/td><\/tr><tr><td>\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u308b\u91d1\u984d<\/td><td>0\u5186\uff08\u975e\u8ab2\u7a0e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\uff09<\/td><td>8\u4e07\u5186\uff08\u5168\u984d\u8ab2\u7a0e\uff09<\/td><\/tr><tr><td>\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u5897\u52a0<\/td><td>\u306a\u3057<\/td><td>\u6708\u7d041.6\u4e07\u5186<\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5897\u52a0\uff08\u5f93\u696d\u54e1\uff09<\/td><td>\u306a\u3057<\/td><td>\u6708\u7d041.2\u4e07\u5186<\/td><\/tr><tr><td>\u5e74\u9593\u306e\u624b\u53d6\u308a\u5dee<\/td><td>\u2015<\/td><td>\u7d0433\u4e07\u5186\u306e\u5dee<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u203b\u6240\u5f97\u7a0e\u738710%\uff0b\u4f4f\u6c11\u7a0e\u738710%\uff08\u5408\u8a08\u7d0420%\uff09\u3092\u524d\u63d0<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u203b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5f93\u696d\u54e1\u8ca0\u62c5\u7387\u7d0415%\u3092\u524d\u63d0<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u5b85\u624b\u5f53\u3068\u3057\u30668\u4e07\u5186\u3092\u652f\u7d66\u3059\u308b\u3068\u3001\u7a0e\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u3067\u7d042.8\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u3001\u5b9f\u8cea\u7684\u306a\u4f4f\u5c45\u88dc\u52a9\u306f\u7d045.2\u4e07\u5186\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001<span class=\"rtex-highlighter-0\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u3042\u308c\u3070\u4f01\u696d\u8ca0\u62c5\u306e8\u4e07\u5186\u304c\u305d\u306e\u307e\u307e\u4f4f\u5c45\u8cbb\u306b\u5145\u3066\u3089\u308c\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u5b9f\u8cea\u7684\u306a\u53d7\u76ca\u984d\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AE%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%81%A8%E6%B3%A8%E6%84%8F%E7%82%B9\"><\/span>4. \u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1353\" height=\"898\" src=\"https:\/\/www.relo.jp\/soumujinji365\/wpcms\/wp-content\/uploads\/2026\/05\/\u56f31-30.jpg\" alt=\"\" class=\"wp-image-1535\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u7bc0\u7a0e\u52b9\u679c\u304c\u5927\u304d\u304f\u3001\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u53cc\u65b9\u306b\u30e1\u30ea\u30c3\u30c8\u306e\u591a\u3044\u5236\u5ea6\u3067\u3059\u304c\u3001\u904b\u7528\u306b\u306f\u4e00\u5b9a\u306e\u624b\u9593\u3084\u30ea\u30b9\u30af\u3082\u4f34\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5236\u5ea6\u3092\u6b63\u3057\u304f\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5c0e\u5165\u524d\u306b\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u3092\u628a\u63e1\u3057\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u672a\u7136\u306b\u9632\u3050\u4ed5\u7d44\u307f\u3092\u6574\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u904b\u7528\u3059\u308b\u969b\u306b\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%A5%91%E7%B4%84%E3%83%BB%E7%AE%A1%E7%90%86%E6%A5%AD%E5%8B%99%E3%81%AE%E8%B2%A0%E6%8B%85%E3%81%8C%E5%A2%97%E3%81%88%E3%82%8B\"><\/span>\u5951\u7d04\u30fb\u7ba1\u7406\u696d\u52d9\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u6cd5\u4eba\u540d\u7fa9\u3067\u5951\u7d04\u3059\u308b\u305f\u3081\u3001\u7269\u4ef6\u306e\u9078\u5b9a\u304b\u3089\u5951\u7d04\u624b\u7d9a\u304d\u3001\u66f4\u65b0\u3001\u9000\u53bb\u6642\u306e\u539f\u72b6\u56de\u5fa9\u307e\u3067\u3001<span class=\"rtex-highlighter-0\">\u4e00\u9023\u306e\u7ba1\u7406\u696d\u52d9\u3092\u4f01\u696d\u5074\u304c\u62c5\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u8c61\u8005\u304c\u5897\u3048\u308b\u307b\u3069\u7269\u4ef6\u6570\u3082\u5897\u3048\u3001\u7dcf\u52d9\u30fb\u4eba\u4e8b\u90e8\u9580\u306e\u8ca0\u62c5\u306f\u6bd4\u4f8b\u3057\u3066\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u4ee5\u4e0b\u306e\u696d\u52d9\u306f\u3001\u793e\u5b85\u7ba1\u7406\u306e\u8ca0\u8377\u3092\u9ad8\u3081\u308b\u8981\u56e0\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7269\u4ef6\u306e\u9078\u5b9a\u30fb\u5185\u898b\u8abf\u6574<\/li>\n\n\n\n<li>\u5951\u7d04\u66f8\u306e\u78ba\u8a8d\u30fb\u7de0\u7d50<\/li>\n\n\n\n<li>\u66f4\u65b0\u624b\u7d9a\u304d\u30fb\u5bb6\u8cc3\u6539\u5b9a\u5bfe\u5fdc<\/li>\n\n\n\n<li>\u9000\u53bb\u6642\u306e\u7acb\u3061\u4f1a\u3044\u30fb\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306e\u7cbe\u67fb<\/li>\n\n\n\n<li>\u793e\u5b85\u898f\u7a0b\u306b\u57fa\u3065\u304f\u904b\u7528\u7ba1\u7406<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u5b85\u7ba1\u7406\u306f\u5c02\u9580\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u9818\u57df\u3067\u3042\u308a\u3001\u62c5\u5f53\u8005\u306e\u7d4c\u9a13\u306b\u3088\u3063\u3066\u696d\u52d9\u54c1\u8cea\u306b\u5dee\u304c\u51fa\u3084\u3059\u3044\u70b9\u3082\u8ab2\u984c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%BE%93%E6%A5%AD%E5%93%A1%E3%81%AE%E7%89%A9%E4%BB%B6%E9%81%B8%E6%8A%9E%E3%81%AE%E8%87%AA%E7%94%B1%E5%BA%A6%E3%81%8C%E4%B8%8B%E3%81%8C%E3%82%8B\"><\/span>\u5f93\u696d\u54e1\u306e\u7269\u4ef6\u9078\u629e\u306e\u81ea\u7531\u5ea6\u304c\u4e0b\u304c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u4f01\u696d\u304c\u5951\u7d04\u4e3b\u4f53\u3068\u306a\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u304c\u81ea\u7531\u306b\u7269\u4ef6\u3092\u9078\u3079\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u5074\u304c\u5b9a\u3081\u305f\u57fa\u6e96\uff08\u5bb6\u8cc3\u4e0a\u9650\u30fb\u30a8\u30ea\u30a2\u30fb\u9593\u53d6\u308a\u306a\u3069\uff09\u306b\u5408\u308f\u306a\u3044\u7269\u4ef6\u306f\u9078\u3079\u306a\u3044\u305f\u3081\u3001<span class=\"rtex-highlighter-0\">\u5f93\u696d\u54e1\u306e\u5e0c\u671b\u3068\u4f01\u696d\u306e\u57fa\u6e96\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3001\u4e0d\u6e80\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u3001\u5bb6\u65cf\u69cb\u6210\u3084\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u306b\u3088\u3063\u3066\u4f4f\u5c45\u306e\u30cb\u30fc\u30ba\u306f\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u753b\u4e00\u7684\u306a\u57fa\u6e96\u3067\u306f\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u96e3\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A8%8E%E5%8B%99%E8%AA%BF%E6%9F%BB%E3%81%A7%E6%8C%87%E6%91%98%E3%81%95%E3%82%8C%E3%82%84%E3%81%99%E3%81%84%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88\"><\/span>\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u5206\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u78ba\u8a8d\u3055\u308c\u3084\u3059\u3044\u5236\u5ea6\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u3067\u7279\u306b\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u306e\u306f\u6b21\u306e2\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_%E8%B3%83%E8%B2%B8%E6%96%99%E7%9B%B8%E5%BD%93%E9%A1%8D%E3%81%AE%E8%A8%88%E7%AE%97%E8%AA%A4%E3%82%8A\"><\/span>(1) \u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u8aa4\u308a<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u78ba\u8a8d\u305b\u305a\u306b\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u8a2d\u5b9a\u3057\u305f\u7d50\u679c\u3001<strong>50%\u30eb\u30fc\u30eb\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u304b\u3063\u305f<\/strong>\u3068\u5224\u65ad\u3055\u308c\u3001<span class=\"rtex-highlighter-0\">\u4f01\u696d\u8ca0\u62c5\u5206\u304c\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3084\u5e8a\u9762\u7a4d\u3092\u57fa\u306b\u7b97\u5b9a\u3059\u308b\u305f\u3081\u3001<strong>\u7269\u4ef6\u3054\u3068\u306b\u6b63\u78ba\u306a\u60c5\u5831\u3092\u53ce\u96c6\u3057\u3001\u8a08\u7b97\u6839\u62e0\u3092\u6b8b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2%E5%A5%91%E7%B4%84%E5%90%8D%E7%BE%A9%E3%81%AE%E8%AA%A4%E3%82%8A\"><\/span>(2)\u5951\u7d04\u540d\u7fa9\u306e\u8aa4\u308a<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u540d\u7fa9\u3067\u5951\u7d04\u3057\u305f\u7269\u4ef6\u306b\u5bfe\u3057\u3066\u4f01\u696d\u304c\u5bb6\u8cc3\u88dc\u52a9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001<strong>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u304c\u5168\u984d\u7d66\u4e0e\u8ab2\u7a0e<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"rtex-highlighter-0\">\u6cd5\u4eba\u540d\u7fa9\u3067\u306e\u5951\u7d04\u5fb9\u5e95\u3068\u3001\u793e\u5b85\u7ba1\u7406\u898f\u7a0b\u306e\u6574\u5099\u306f\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u57fa\u672c<\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_%E5%BE%93%E6%A5%AD%E5%93%A1%E3%81%AE%E8%87%AA%E5%B7%B1%E8%B2%A0%E6%8B%85%E3%81%AF%E3%81%84%E3%81%8F%E3%82%89%E3%81%8C%E9%81%A9%E5%88%87%E3%81%8B\"><\/span>5. \u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u306f\u3044\u304f\u3089\u304c\u9069\u5207\u304b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3092\u904b\u7528\u3059\u308b\u3046\u3048\u3067\u3001\u5f93\u696d\u54e1\u306e\u300c\u81ea\u5df1\u8ca0\u62c5\u984d\u300d\u3092\u3069\u306e\u7a0b\u5ea6\u306b\u8a2d\u5b9a\u3059\u308b\u304b\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u691c\u8a0e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5df1\u8ca0\u62c5\u984d\u306f\u3001\u4f01\u696d\u306e\u798f\u5229\u539a\u751f\u65b9\u91dd\u3084\u4e88\u7b97\u3001\u5f93\u696d\u54e1\u306e\u5c5e\u6027\u3001\u7269\u4ef6\u306e\u5bb6\u8cc3\u6c34\u6e96\u306a\u3069\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001<strong>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u3092\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u304c\u975e\u8ab2\u7a0e\u8981\u4ef6<\/strong>\u3068\u306a\u308b\u305f\u3081\u3001\u7a0e\u52d9\u9762\u306e\u8981\u4ef6\u3068\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u3069\u3046\u53d6\u308b\u304b\u304c\u5b9f\u52d9\u4e0a\u306e\u7126\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u5927\u624b\u4f01\u696d\u3068\u4e2d\u5c0f\u4f01\u696d\u306e\u50be\u5411\u3092\u6bd4\u8f03\u3057\u306a\u304c\u3089\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u76f8\u5834\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%A4%A7%E6%89%8B%E4%BC%81%E6%A5%AD%E3%81%AE%E8%87%AA%E5%B7%B1%E8%B2%A0%E6%8B%85%E7%8E%87%E3%81%AF%E3%81%8A%E3%81%8A%E3%82%80%E3%81%AD30%EF%BC%85%E5%89%8D%E5%BE%8C\"><\/span>\u5927\u624b\u4f01\u696d\u306e\u81ea\u5df1\u8ca0\u62c5\u7387\u306f\u304a\u304a\u3080\u306d30\uff05\u524d\u5f8c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u624b\u4f01\u696d\u3067\u306f\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u5145\u5b9f\u3092\u91cd\u8996\u3059\u308b\u50be\u5411\u304c\u5f37\u304f\u3001\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u7387\u306f\u6bd4\u8f03\u7684\u4f4e\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eba\u4e8b\u9662\u300c\u4ee4\u548c4\u5e74\u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\u7b49\u8abf\u67fb\u300d\u306e\u5e73\u5747\u6708\u984d\u4f7f\u7528\u6599\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff09\u3068\u5e73\u5747\u6708\u984d\u8cc3\u6599\uff08\u4f01\u696d\u5951\u7d04\u984d\uff09\u3092\u3082\u3068\u306b\u7b97\u51fa\u3059\u308b\u3068\u3001<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u72ec\u8eab\u7528\uff1a\u7d0428.3%<\/strong><\/li>\n\n\n\n<li><strong>\u4e16\u5e2f\u7528\uff1a\u9762\u7a4d\u533a\u5206\u306b\u3088\u3063\u3066\u7d0429.5\uff5e31.5%<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u306a\u308a\u3001<span class=\"rtex-highlighter-0\">\u5168\u4f53\u3068\u3057\u3066<strong>28\uff5e32%\u7a0b\u5ea6<\/strong>\u304c\u76ee\u5b89<\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u6c34\u6e96\u306f\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3064\u3064\u3001\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u30d0\u30e9\u30f3\u30b9\u306e\u826f\u3044\u8a2d\u5b9a\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u203b\u81ea\u5df1\u8ca0\u62c5\u7387\u306f\u539f\u5178\u306b\u8a18\u8f09\u304c\u306a\u3044\u305f\u3081\u3001\u8abf\u67fb\u30c7\u30fc\u30bf\u3092\u57fa\u306b\u72ec\u81ea\u7b97\u51fa\u3057\u305f\u53c2\u8003\u5024\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a\u4eba\u4e8b\u9662<a href=\"https:\/\/www.jinji.go.jp\/content\/900017839.pdf\">\u300c\u4ee4\u548c4\u5e74\u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\u7b49\u8abf\u67fb\u300d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%B8%AD%E5%B0%8F%E4%BC%81%E6%A5%AD%E3%81%AF%E5%AE%B6%E8%B3%83%E3%81%AE20%EF%BD%9E50%E3%81%A8%E5%B9%85%E5%BA%83%E3%81%84%E8%A8%AD%E5%AE%9A%E3%81%AB\"><\/span>\u4e2d\u5c0f\u4f01\u696d\u306f\u5bb6\u8cc3\u306e20\uff5e50%\u3068\u5e45\u5e83\u3044\u8a2d\u5b9a\u306b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\uff08\u5f93\u696d\u54e1\u6570300\u4eba\u672a\u6e80\uff09\u3067\u306f\u3001\u4f01\u696d\u5074\u306e\u8ca0\u62c5\u4f59\u529b\u304c\u5927\u624b\u4f01\u696d\u307b\u3069\u5927\u304d\u304f\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u81ea\u5df1\u8ca0\u62c5\u7387\u306f\u3084\u3084\u9ad8\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u4e0a\u306e\u76ee\u5b89\u3068\u3057\u3066\u306f\u3001<strong>20\uff5e50%\u7a0b\u5ea6<\/strong>\u3068\u5e45\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u4ee5\u4e0b\u306e\u8981\u56e0\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f01\u696d\u306e\u798f\u5229\u539a\u751f\u4e88\u7b97\u306b\u5dee\u304c\u3042\u308b<\/li>\n\n\n\n<li>\u5730\u57df\u306b\u3088\u3063\u3066\u5bb6\u8cc3\u6c34\u6e96\u304c\u5927\u304d\u304f\u7570\u306a\u308b<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u306e\u5c5e\u6027\uff08\u5358\u8eab\u30fb\u5bb6\u65cf\u5e2f\u540c\uff09\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u7269\u4ef6\u304c\u5909\u308f\u308b<\/li>\n\n\n\n<li>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u5b9f\u969b\u306e\u5bb6\u8cc3\u306e\u4e56\u96e2\u304c\u7269\u4ef6\u3054\u3068\u306b\u7570\u306a\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u203b\u516c\u7684\u7d71\u8a08\u306f\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u3042\u304f\u307e\u3067\u696d\u754c\u306e\u904b\u7528\u5b9f\u614b\u306b\u57fa\u3065\u304f\u53c2\u8003\u5024\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u4f4f\u5b85\u624b\u5f53\u3068\u3057\u3066\u73fe\u91d1\u652f\u7d66\u3059\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3059\u308c\u3070\u3001<strong>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u307b\u3046\u304c\u7a0e\u8ca0\u62c5\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b<\/strong>\u305f\u3081\u3001<span class=\"rtex-highlighter-0\">\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u53cc\u65b9\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u70b9\u306f\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F%EF%BC%88Q_A%EF%BC%89\"><\/span>6. \u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08Q&amp;A\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u7bc0\u7a0e\u52b9\u679c\u304c\u5927\u304d\u304f\u3001\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u53cc\u65b9\u306b\u30e1\u30ea\u30c3\u30c8\u306e\u3042\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u5b9f\u52d9\u3067\u306f\u7d30\u304b\u306a\u30eb\u30fc\u30eb\u3084\u4f8b\u5916\u304c\u591a\u304f\u3001\u7dcf\u52d9\u30fb\u4eba\u4e8b\u62c5\u5f53\u8005\u304b\u3089\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u3082\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u7279\u306b\u554f\u3044\u5408\u308f\u305b\u306e\u591a\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u3001\u5236\u5ea6\u904b\u7528\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u305f\u3081\u306e\u57fa\u790e\u77e5\u8b58\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%80%9F%E3%82%8A%E4%B8%8A%E3%81%92%E7%A4%BE%E5%AE%85%E3%81%AF%E6%9C%AC%E5%BD%93%E3%81%AB%E7%AF%80%E7%A8%8E%E3%81%AB%E3%81%AA%E3%82%8B%EF%BC%9F\"><\/span>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u672c\u5f53\u306b\u7bc0\u7a0e\u306b\u306a\u308b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u8ad6\u3068\u3057\u3066<strong>\u3001\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u3082\u7a0e\u91d1\u9762\u3067\u6709\u5229\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u5236\u5ea6<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u5b85\u624b\u5f53\u306f\u652f\u7d66\u984d\u306e\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u5f93\u696d\u54e1\u304c<strong>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a<\/strong>\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308c\u3070\u3001\u4f01\u696d\u306e\u8ca0\u62c5\u5206\u306f\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u305f\u3081\u3001<span 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