{"id":1597,"date":"2024-12-04T21:08:00","date_gmt":"2024-12-04T12:08:00","guid":{"rendered":"https:\/\/rankers-channel.com\/blog\/ey4v-x3xwhrd7s9vxci5p\/"},"modified":"2024-12-04T21:08:00","modified_gmt":"2024-12-04T12:08:00","slug":"ey4v-x3xwhrd7s9vxci5p","status":"publish","type":"post","link":"https:\/\/rankers-channel.com\/blog\/ey4v-x3xwhrd7s9vxci5p\/","title":{"rendered":"\u521d\u5fc3\u8005\u5fc5\u898b\uff01\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306eTAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u3092\u8a73\u3057\u304f\u89e3\u8aac"},"content":{"rendered":"<div class=\"project-description\">\u591c\u306e\u83ef\u3084\u304b\u306a\u4e16\u754c\u306b\u8db3\u3092\u8e0f\u307f\u5165\u308c\u308b\u6642\u3001\u521d\u5fc3\u8005\u304c\u6238\u60d1\u3046\u3053\u3068\u306e\u4e00\u3064\u304c\u300c\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u304a\u4f1a\u8a08\u300d\u3067\u3059\u306d\u3002\u4eca\u56de\u306f\u3001\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306aTAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306b\u3064\u3044\u3066\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u521d\u3081\u3066\u306e\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u8a2a\u554f\u3092\u63a7\u3048\u3066\u3044\u308b\u3042\u306a\u305f\u306b\u5fc5\u8981\u306a\u3001\u6599\u91d1\u4f53\u7cfb\u306e\u57fa\u672c\u304b\u3089\u652f\u6255\u3044\u65b9\u6cd5\u3001\u660e\u7d30\u66f8\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u3001\u77e5\u8b58\u3092\u6df1\u3081\u308b\u305f\u3081\u306e\u60c5\u5831\u3092\u307e\u3068\u3081\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u9069\u5207\u306a\u77e5\u8b58\u3092\u6301\u3063\u3066\u3001\u4e0a\u8cea\u306a\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u4f53\u9a13\u3092\u304a\u697d\u3057\u307f\u304f\u3060\u3055\u3044\u3002<\/div>\n<h2 id=\"i-0\">1. \u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u652f\u6255\u3044\u57fa\u790e\u77e5\u8b58<\/h2>\n<p>\u521d\u3081\u3066\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u8a2a\u308c\u308b\u65b9\u306b\u3068\u3063\u3066\u3001\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<br \/>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u697d\u3057\u3044\u6642\u9593\u3092\u5f8c\u6094\u305b\u305a\u306b\u3059\u3054\u3059\u305f\u3081\u306b\u3082\u3001\u4e8b\u524d\u306e\u6599\u91d1\u3084\u30b7\u30b9\u30c6\u30e0\u306e\u7406\u89e3\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306f\u3001\u5165\u5e97\u6642\u306b\u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u304c\u767a\u751f\u3057\u305f\u308a\u3001\u5404\u7a2e\u30c9\u30ea\u30f3\u30af\u4ee3\u3084\u30db\u30b9\u30c8\u3078\u306e\u6307\u540d\u6599\u306a\u3069\u3001\u69d8\u3005\u306a\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\u3055\u3089\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u7a0e\u3068\u3057\u3066TAX\u304c\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u90e8\u5206\u306e\u7406\u89e3\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\u4eca\u56de\u306f\u3001\u3053\u308c\u3089\u306e\u652f\u6255\u3044\u57fa\u790e\u77e5\u8b58\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\u7279\u306b\u521d\u5fc3\u8005\u306e\u65b9\u3005\u304c\u8ff7\u308f\u306a\u3044\u3001\u660e\u78ba\u306a\u77e5\u8b58\u306e\u7372\u5f97\u3092\u76ee\u6307\u3057\u3066\u3001\u8a73\u3057\u3044\u60c5\u5831\u3092\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"i-1\">1.1. \u6599\u91d1\u4f53\u7cfb\u306e\u57fa\u672c\u3092\u7406\u89e3\u3059\u308b<\/h3>\n<p>\u6599\u91d1\u4f53\u7cfb\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u6ede\u5728\u3092\u4e0d\u5feb\u306a\u3082\u306e\u306b\u3055\u305b\u306a\u3044\u305f\u3081\u306b\u3082\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<br \/>\u4e00\u822c\u7684\u306b\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306f\u3044\u304f\u3064\u304b\u306e\u6599\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\u307e\u305a\u57fa\u672c\u7684\u306a\u3082\u306e\u304c\u3001\u5165\u5e97\u6642\u306b\u652f\u6255\u3046\u300c\u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u300d\u3067\u3059\u3002<br \/>\u3053\u308c\u306f\u5e97\u8217\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u304a\u5e97\u306e\u8a2d\u5099\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u6599\u91d1\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u30db\u30b9\u30c8\u3068\u306e\u4f1a\u8a71\u3084\u63a5\u5ba2\u3092\u697d\u3057\u3080\u300c\u6307\u540d\u6599\u300d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u6307\u540d\u3057\u305f\u30db\u30b9\u30c8\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u30e1\u30cb\u30e5\u30fc\u3084\u6599\u91d1\u8868\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\u3055\u3089\u306b\u3001TAX\u3068\u3057\u3066\u30b5\u30fc\u30d3\u30b9\u7a0e\u304c\u4e0a\u4e57\u305b\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u3053\u306e\u91d1\u984d\u3082\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u4ed6\u306b\u3082\u3001\u30dc\u30c8\u30eb\u30ad\u30fc\u30d7\u3084\u30c9\u30ea\u30f3\u30af\u4ee3\u3001\u5ef6\u9577\u6599\u91d1\u306a\u3069\u306e\u8cbb\u7528\u304c\u52a0\u308f\u308a\u3001\u6700\u7d42\u7684\u306a\u652f\u6255\u3044\u91d1\u984d\u304c\u5897\u3048\u3066\u3044\u304f\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"i-2\">1.2. \u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u3068\u306f\u4f55\u304b<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u652f\u6255\u3044\u306e\u4e00\u90e8\u3092\u5360\u3081\u308b\u300c\u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u300d\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u306f\u3001\u304a\u5e97\u306e\u7dad\u6301\u7ba1\u7406\u8cbb\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u6599\u91d1\u3067\u3059\u3002<br \/>\u5165\u5e97\u3059\u308b\u3060\u3051\u3067\u767a\u751f\u3059\u308b\u56fa\u5b9a\u8cbb\u3067\u3042\u308a\u3001\u5e97\u5185\u3067\u63d0\u4f9b\u3055\u308c\u308b\u30a8\u30f3\u30bf\u30fc\u30c6\u30a4\u30f3\u30e1\u30f3\u30c8\u3084\u5e97\u306e\u96f0\u56f2\u6c17\u3001\u8a2d\u5099\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u6599\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u6642\u9593\u5236\u9650\u3092\u8d85\u3048\u305f\u969b\u306b\u306f\u300c\u5ef6\u9577\u6599\u91d1\u300d\u304c\u767a\u751f\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\u5ef6\u9577\u6599\u91d1\u3082\u5e97\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u3084\u6642\u9593\u306f\u3042\u3089\u304b\u3058\u3081\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u809d\u5fc3\u3067\u3059\u3002<br \/>\u307e\u305f\u3001\u7279\u5225\u306a\u30a4\u30d9\u30f3\u30c8\u3084\u30db\u30b9\u30c8\u306e\u8a95\u751f\u65e5\u306a\u3069\u3001\u7279\u5b9a\u306e\u65e5\u306b\u306f\u30a4\u30d9\u30f3\u30c8\u6599\u91d1\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u306f\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u5229\u7528\u306e\u969b\u306e\u5fc5\u9808\u30b3\u30b9\u30c8\u3067\u3042\u308a\u3001\u4e8b\u524d\u306b\u305d\u306e\u984d\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"i-3\">1.3. \u30c9\u30ea\u30f3\u30af\u4ee3\u3092\u628a\u63e1\u3057\u3088\u3046<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u6e80\u55ab\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u30c9\u30ea\u30f3\u30af\u4ee3\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u8ffd\u52a0\u306e\u51fa\u8cbb\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306f\u4e00\u822c\u7684\u306b\u3001\u30a2\u30eb\u30b3\u30fc\u30eb\u985e\u3084\u30bd\u30d5\u30c8\u30c9\u30ea\u30f3\u30af\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u6599\u91d1\u306f\u69d8\u3005\u306a\u8981\u56e0\u3067\u6c7a\u307e\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u4f8b\u3048\u3070\u3001\u30db\u30b9\u30c8\u304c\u304a\u52e7\u3081\u3059\u308b\u9ad8\u4fa1\u306a\u30b7\u30e3\u30f3\u30d1\u30f3\u306a\u3069\u306f\u3001\u7279\u306b\u4fa1\u683c\u304c\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\u3053\u308c\u306b\u3064\u3044\u3066\u3082\u3001\u4e8b\u524d\u306b\u30e1\u30cb\u30e5\u30fc\u3092\u3088\u304f\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u7121\u99c4\u306a\u51fa\u8cbb\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\u3055\u3089\u306b\u3001\u30db\u30b9\u30c8\u3068\u5171\u306b\u98f2\u3080\u300c\u540c\u4f34\u30c9\u30ea\u30f3\u30af\u300d\u3084\u300c\u30dc\u30c8\u30eb\u30ad\u30fc\u30d7\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u6599\u91d1\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u899a\u3048\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u3002<br \/>\u307e\u305f\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306f\u300c\u30df\u30cb\u30dc\u30c8\u30eb\u300d\u3084\u300c\u30b7\u30e7\u30c3\u30c8\u300d\u306a\u3069\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u308c\u3089\u306e\u6599\u91d1\u3082\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u30c9\u30ea\u30f3\u30af\u4ee3\u306f\u6c17\u304c\u3064\u304b\u306a\u3044\u3046\u3061\u306b\u9ad8\u984d\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e88\u7b97\u5185\u3067\u697d\u3057\u3081\u308b\u3088\u3046\u8a08\u753b\u7684\u306b\u30aa\u30fc\u30c0\u30fc\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"i-4\">2. TAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306e\u5b9f\u614b<\/h2>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u697d\u3057\u3080\u969b\u306b\u306f\u3001\u652f\u6255\u3044\u91d1\u984d\u306b\u300cTAX\u300d\u3068\u8868\u8a18\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306eTAX\u306e\u5b9f\u614b\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u3044\u308b\u304a\u5ba2\u3055\u3093\u306f\u610f\u5916\u3068\u5c11\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\u3053\u3053\u3067\u3044\u3046\u30b5\u30fc\u30d3\u30b9\u7a0e\u3068\u306f\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u5185\u3067\u5229\u7528\u3055\u308c\u308b\u69d8\u3005\u306a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u8ffd\u52a0\u6599\u91d1\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\u3053\u308c\u306b\u306f\u3001\u63a5\u5ba2\u30b5\u30fc\u30d3\u30b9\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u5e97\u5185\u306e\u96f0\u56f2\u6c17\u3084\u6f14\u51fa\u306a\u3069\u3001\u76ee\u306b\u898b\u3048\u306a\u3044\u4ed8\u52a0\u4fa1\u5024\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u306e\u4ed5\u7d44\u307f\u3084\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3001\u521d\u5fc3\u8005\u3067\u3082\u7d0d\u5f97\u306e\u4e0a\u3067\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u697d\u3057\u3081\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"i-5\">2.1. \u30b5\u30fc\u30d3\u30b9\u6599\u306e\u6b63\u4f53\u3068\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306b\u304a\u3051\u308b\u30b5\u30fc\u30d3\u30b9\u6599\u3068\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u3055\u308c\u308b\u6599\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\u57fa\u672c\u7684\u306b\u306f\u6599\u91d1\u7dcf\u984d\u306b\u5bfe\u3059\u308b\u5272\u5408\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u300110%\u301c20%\u7a0b\u5ea6\u304c\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\u8a08\u7b97\u65b9\u6cd5\u306f\u7c21\u5358\u3067\u3001\u4f8b\u3048\u307010,000\u5186\u306e\u6599\u91d1\u306b\u5bfe\u3057\u306610%\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u304c\u52a0\u308f\u308b\u5834\u5408\u3001\u7a0e\u629c\u4fa1\u683c10,000\u5186\u306b\u5bfe\u3057\u3066\u30011,000\u5186\u304c\u30b5\u30fc\u30d3\u30b9\u6599\u3068\u3057\u3066\u4e0a\u4e57\u305b\u3055\u308c\u3001\u5408\u8a0811,000\u5186\u304c\u8acb\u6c42\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u30b5\u30fc\u30d3\u30b9\u6599\u3092\u542b\u3081\u305f\u6700\u7d42\u7684\u306a\u91d1\u984d\u304b\u3089\u6d88\u8cbb\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6700\u7d42\u8acb\u6c42\u984d\u306f\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u8fbc\u307f\u306e\u91d1\u984d\u306b\u6d88\u8cbb\u7a0e\u3092\u52a0\u3048\u305f\u91d1\u984d\u3067\u6c7a\u6e08\u3055\u308c\u307e\u3059\u3002<br \/>\u6b63\u78ba\u306b\u81ea\u5206\u3067\u8a08\u7b97\u3067\u304d\u308b\u3068\u3001\u610f\u5916\u306a\u51fa\u8cbb\u306b\u614c\u3066\u308b\u3053\u3068\u3082\u306a\u304f\u3001\u5b89\u5fc3\u3057\u3066\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u3072\u3068\u6642\u3092\u697d\u3057\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"i-6\">2.2. \u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066<\/h3>\n<p>\u65e5\u672c\u56fd\u5185\u3067\u63d0\u4f9b\u3055\u308c\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<br \/>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306eTAX\u306b\u304a\u3044\u3066\u3082\u4f8b\u5916\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u30b5\u30fc\u30d3\u30b9\u6599\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6599\u91d1\u306f\u5185\u7a0e\u8868\u793a\u304b\u5916\u7a0e\u8868\u793a\u304b\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u898b\u305f\u76ee\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\u5185\u7a0e\u8868\u793a\u306e\u5834\u5408\u3001\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u6599\u91d1\u306b\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u304a\u5ba2\u3055\u3093\u306f\u6d88\u8cbb\u7a0e\u3092\u610f\u8b58\u3059\u308b\u3053\u3068\u306a\u304f\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u4e00\u65b9\u3001\u5916\u7a0e\u8868\u793a\u306e\u5834\u5408\u306f\u3001\u8868\u793a\u6599\u91d1\u306b\u52a0\u3048\u3066\u6d88\u8cbb\u7a0e\u5206\u304c\u4e0a\u4e57\u305b\u3055\u308c\u308b\u305f\u3081\u3001\u6700\u7d42\u7684\u306a\u652f\u6255\u3044\u91d1\u984d\u306f\u8868\u793a\u4fa1\u683c\u3088\u308a\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u8ce2\u304f\u697d\u3057\u3080\u305f\u3081\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u7a0e\u5236\u306e\u4ed5\u7d44\u307f\u3092\u3042\u3089\u304b\u3058\u3081\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"i-7\">2.3. \u8ffd\u52a0\u6599\u91d1\u3067\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u3053\u3068<\/h3>\n<p>\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306b\u9650\u3089\u305a\u69d8\u3005\u306a\u5834\u9762\u3067\u906d\u9047\u3057\u307e\u3059\u304c\u3001\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u8ffd\u52a0\u6599\u91d1\u306b\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u6599\u3084\u6d88\u8cbb\u7a0e\u4ee5\u5916\u306b\u3082\u6642\u9593\u8d85\u904e\u3084\u6307\u540d\u6599\u3001\u30dc\u30c8\u30eb\u30ad\u30fc\u30d7\u6599\u91d1\u306a\u3069\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u3042\u3089\u304b\u3058\u3081\u30e1\u30cb\u30e5\u30fc\u3084\u898f\u7d04\u3067\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u306e\u3067\u3001\u5165\u5e97\u6642\u3084\u30aa\u30fc\u30c0\u30fc\u6642\u306b\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\u601d\u308f\u306c\u9ad8\u984d\u8acb\u6c42\u306b\u3064\u306a\u304c\u3089\u306a\u3044\u305f\u3081\u306b\u306f\u3001\u7d30\u304b\u306a\u6599\u91d1\u8a2d\u5b9a\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\u307e\u305f\u3001\u5206\u304b\u3089\u306a\u3044\u70b9\u304c\u3042\u308c\u3070\u3001\u6050\u308c\u305a\u306b\u30b9\u30bf\u30c3\u30d5\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u59ff\u52e2\u3082\u91cd\u8981\u3067\u3059\u3002<br \/>\u4e8b\u524d\u306b\u60c5\u5831\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u3067\u3001\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"i-8\">3. \u652f\u6255\u3044\u65b9\u6cd5\u306e\u9078\u629e\u80a2<\/h2>\n<p>\u521d\u3081\u3066\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u69d8\u3005\u306a\u652f\u6255\u3044\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u5177\u4f53\u7684\u306b\u306f\u3001\u73fe\u91d1\u6255\u3044\u3068\u30ab\u30fc\u30c9\u6255\u3044\u304c\u57fa\u672c\u7684\u306a\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306b\u3088\u3063\u3066\u306f\u96fb\u5b50\u30de\u30cd\u30fc\u3084\u30b9\u30de\u30db\u6c7a\u6e08\u306e\u4f7f\u7528\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\u3053\u308c\u3089\u306e\u652f\u6255\u3044\u624b\u6bb5\u3092\u9078\u3076\u969b\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a3c\u50cd\u3084\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u7279\u306b\u3001TAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306e\u652f\u6255\u3044\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u3067\u3001\u652f\u6255\u3044\u6642\u306e\u6df7\u4e71\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\u4eca\u56de\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u652f\u6255\u3044\u65b9\u6cd5\u306e\u7279\u5fb4\u3084\u3001\u5229\u7528\u30b7\u30fc\u30f3\u306b\u304a\u3051\u308b\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u6398\u308a\u4e0b\u3052\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"i-9\">3.1. \u73fe\u91d1\u6255\u3044\u3068\u30ab\u30fc\u30c9\u6255\u3044\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u73fe\u91d1\u6255\u3044\u306e\u5834\u5408\u3001\u6700\u3082\u76f4\u611f\u7684\u3067\u30b7\u30f3\u30d7\u30eb\u306a\u652f\u6255\u3044\u65b9\u6cd5\u3067\u3059\u3002<br \/>\u78ba\u5b9f\u306b\u6c7a\u6e08\u304c\u5b8c\u4e86\u3057\u3001\u5f8c\u65e5\u3001\u5f15\u304d\u843d\u3068\u3057\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u6c17\u306b\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u3055\u3089\u306b\u3001\u4e88\u7b97\u7ba1\u7406\u304c\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u4e00\u65b9\u3067\u3001\u73fe\u91d1\u306e\u643a\u5e2f\u306b\u306f\u30ea\u30b9\u30af\u304c\u4f34\u3046\u305f\u3081\u3001\u5927\u91cf\u306e\u73fe\u91d1\u3092\u6301\u3061\u6b69\u304f\u3053\u3068\u306e\u5371\u967a\u6027\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ab\u30fc\u30c9\u6255\u3044\u306b\u79fb\u308b\u3068\u3001\u591a\u304f\u306e\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3084\u30c7\u30d3\u30c3\u30c8\u30ab\u30fc\u30c9\u304c\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\u30ab\u30fc\u30c9\u6255\u3044\u306e\u5229\u70b9\u306f\u3001\u73fe\u91d1\u3092\u6301\u3061\u6b69\u304f\u624b\u9593\u3092\u7701\u3051\u308b\u3053\u3068\u3068\u3001\u5f8c\u65e5\u306e\u652f\u6255\u3044\u304c\u53ef\u80fd\u306a\u306e\u3067\u5373\u6642\u306e\u652f\u6255\u3044\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u70b9\u3067\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5834\u5408\u306f\u5229\u7528\u660e\u7d30\u304c\u5f8c\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u305f\u3081\u3001\u652f\u51fa\u304c\u898b\u3048\u306b\u304f\u304f\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u3001\u904e\u5270\u306a\u51fa\u8cbb\u306b\u7e4b\u304c\u308b\u30ea\u30b9\u30af\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u30ab\u30fc\u30c9\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u624b\u6570\u6599\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u30ab\u30fc\u30c9\u306e\u6761\u4ef6\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"i-10\">3.2. \u672a\u6210\u5e74\u8005\u306e\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/h3>\n<p>\u672a\u6210\u5e74\u8005\u304c\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u6cd5\u5f8b\u4e0a\u3044\u304f\u3064\u304b\u306e\u5236\u7d04\u304c\u3042\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u3001\u652f\u6255\u3044\u65b9\u6cd5\u306b\u3082\u7279\u5225\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u4f8b\u3048\u3070\u3001\u591a\u304f\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306f\u672a\u6210\u5e74\u8005\u304c\u5358\u72ec\u3067\u5951\u7d04\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u89aa\u6a29\u8005\u306e\u540c\u610f\u3092\u5f97\u305f\u4e0a\u3067\u306e\u4f7f\u7528\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u672a\u6210\u5e74\u8005\u304c\u30ab\u30fc\u30c9\u3092\u60aa\u7528\u3057\u305f\u5834\u5408\u3001\u89aa\u6a29\u8005\u3078\u306e\u8acb\u6c42\u304c\u767a\u751f\u3059\u308b\u306a\u3069\u306e\u554f\u984c\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u672a\u6210\u5e74\u8005\u306f\u652f\u6255\u3044\u524d\u306b\u3001\u5e74\u9f62\u306b\u5fdc\u3058\u305f\u30eb\u30fc\u30eb\u3068\u652f\u6255\u3044\u624b\u6bb5\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3001\u907f\u3051\u308b\u3079\u304d\u30ea\u30b9\u30af\u3092\u8a8d\u8b58\u3057\u305f\u4e0a\u3067\u5229\u7528\u3059\u308b\u3079\u304d\u3067\u3059\u3002<br \/>\u91d1\u92ad\u611f\u899a\u3092\u8eab\u306b\u3064\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u30aa\u30fc\u30d0\u30fc\u306a\u652f\u51fa\u3084\u5f8c\u6094\u3092\u5f15\u304d\u8d77\u3053\u3055\u306a\u3044\u652f\u6255\u3044\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"i-11\">3.3. \u4e8b\u524d\u4e88\u7b97\u3092\u7acb\u3066\u308b\u91cd\u8981\u6027<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u697d\u3057\u3044\u6642\u9593\u3092\u904e\u3054\u3059\u306b\u306f\u3001TAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u3092\u542b\u3081\u305f\u4e8b\u524d\u306e\u4e88\u7b97\u8a08\u753b\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<br \/>\u4e88\u7b97\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u3067\u3001\u81ea\u5206\u306e\u7d4c\u6e08\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u7bc4\u56f2\u5185\u3067\u306e\u697d\u3057\u307f\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u5f8c\u6094\u3084\u30c8\u30e9\u30d6\u30eb\u304b\u3089\u8eab\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u4e88\u7b97\u3092\u7acb\u3066\u308b\u969b\u306f\u3001\u660e\u78ba\u306a\u6599\u91d1\u4f53\u7cfb\u3092\u628a\u63e1\u3057\u3001\u4e88\u671f\u305b\u306c\u8ffd\u52a0\u6599\u91d1\u306b\u5bfe\u3057\u3066\u3082\u4f59\u88d5\u3092\u6301\u305f\u305b\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\u8a08\u753b\u7684\u306b\u652f\u6255\u3044\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u7d4c\u9a13\u3092\u3088\u308a\u5145\u5b9f\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\u307e\u305f\u3001\u4e88\u7b97\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3044\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u3067\u3001\u7121\u99c4\u9063\u3044\u3092\u9632\u304e\u3001\u7d4c\u6e08\u7684\u306a\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"i-12\">4. \u660e\u7d30\u66f8\u306e\u91cd\u8981\u6027<\/h2>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u697d\u3057\u3044\u4e00\u6642\u3092\u904e\u3054\u3057\u305f\u5f8c\u3001\u652f\u6255\u3044\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u9762\u3067\u6700\u3082\u91cd\u8981\u306a\u66f8\u985e\u304c\u660e\u7d30\u66f8\u3067\u3059\u3002<br \/>\u3053\u306e\u660e\u7d30\u66f8\u306b\u306f\u3001\u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u3084TAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u3001\u30c9\u30ea\u30f3\u30af\u4ee3\u306a\u3069\u3001\u5ba2\u304c\u652f\u6255\u3046\u3079\u304d\u5168\u3066\u306e\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u521d\u5fc3\u8005\u306b\u3068\u3063\u3066\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u4f53\u7cfb\u306f\u8907\u96d1\u3067\u5206\u304b\u308a\u3065\u3089\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u660e\u7d30\u66f8\u306f\u305d\u306e\u8b0e\u3092\u89e3\u660e\u3059\u308b\u9375\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u652f\u6255\u3044\u306e\u969b\u306b\u306f\u3001\u3053\u306e\u660e\u7d30\u66f8\u3092\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u9069\u5207\u306a\u6599\u91d1\u3092\u652f\u6255\u3044\u3001\u5f8c\u304b\u3089\u304f\u308b\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u307e\u305a\u306f\u3001\u660e\u7d30\u66f8\u304c\u306a\u305c\u91cd\u8981\u306a\u306e\u304b\u3092\u7406\u89e3\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u3066\u78ba\u8a8d\u3059\u3079\u304d\u304b\u3092\u5b66\u3093\u3067\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"i-13\">4.1. \u660e\u7d30\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n<p>\u660e\u7d30\u66f8\u306e\u78ba\u8a8d\u306f\u652f\u6255\u3046\u524d\u304c\u6700\u3082\u91cd\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3059\u3002<br \/>\u7279\u306b\u521d\u5fc3\u8005\u306f\u306f\u3058\u3081\u3066\u306e\u7d4c\u9a13\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u6163\u308c\u306a\u3044\u6599\u91d1\u4f53\u7cfb\u306b\u6238\u60d1\u3044\u304c\u3061\u3067\u3059\u3002<br \/>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u304c\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u30c9\u30ea\u30f3\u30af\u306e\u6599\u91d1\u306f\u5834\u6240\u3084\u6642\u9593\u5e2f\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u660e\u7d30\u66f8\u306b\u3057\u3063\u304b\u308a\u3068\u5404\u9805\u76ee\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<br \/>\u660e\u7d30\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u307e\u305a\u306f\u6599\u91d1\u306e\u5408\u8a08\u304c\u4e88\u7b97\u5185\u306b\u53ce\u307e\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\u305d\u306e\u5f8c\u3001\u500b\u3005\u306e\u9805\u76ee\u3092\u3072\u3068\u3064\u305a\u3064\u898b\u3066\u3044\u304d\u3001\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308c\u3070\u3059\u3050\u306b\u30b9\u30bf\u30c3\u30d5\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<br \/>\u4e8b\u524d\u306b\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u6599\u91d1\u4f53\u7cfb\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3001\u78ba\u8a8d\u4f5c\u696d\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"i-14\">4.2. \u4e0d\u660e\u70b9\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u7b56<\/h3>\n<p>\u660e\u7d30\u66f8\u306b\u4e0d\u660e\u70b9\u3092\u898b\u3064\u3051\u305f\u5834\u5408\u3001\u305d\u306e\u5834\u3067\u3059\u3050\u306b\u5e97\u54e1\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\u4f8b\u3048\u3070\u3001\u898b\u899a\u3048\u306e\u306a\u3044\u30c9\u30ea\u30f3\u30af\u4ee3\u3084\u3001\u4e88\u60f3\u3088\u308a\u3082\u9ad8\u3044\u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u308a\u3001\u601d\u3063\u3066\u3044\u305f\u91d1\u984d\u3068\u9055\u3046\u5834\u5408\u306b\u306f\u3001\u5177\u4f53\u7684\u306a\u8aac\u660e\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002<br \/>\u307e\u305f\u3001\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08TAX\uff09\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u305f\u306e\u304b\u3084\u3001\u8ffd\u52a0\u3055\u308c\u305f\u6599\u91d1\u306e\u5185\u8a33\u3082\u805e\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\u3053\u3046\u3057\u305f\u7591\u554f\u306f\u6642\u9593\u304c\u7d4c\u3064\u307b\u3069\u8a18\u61b6\u3082\u8584\u308c\u3001\u5f8c\u65e5\u306e\u89e3\u6c7a\u304c\u56f0\u96e3\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u305d\u306e\u305f\u3081\u3001\u4e0d\u660e\u70b9\u306f\u660e\u7d30\u66f8\u3092\u5143\u306b\u3059\u3050\u306b\u89e3\u6d88\u3059\u308b\u3088\u3046\u306b\u5fc3\u304c\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u307e\u305f\u3001\u7d0d\u5f97\u3067\u304d\u306a\u3044\u70b9\u304c\u89e3\u6c7a\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6d88\u8cbb\u8005\u30bb\u30f3\u30bf\u30fc\u3084\u6cd5\u5f8b\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u9053\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"i-15\">4.3. \u660e\u7d30\u66f8\u3067\u30c1\u30a7\u30c3\u30af\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>\u660e\u7d30\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306b\u306f\u3001\u7279\u306b\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\u307e\u305a\u3001\u57fa\u672c\u7684\u306a\u30c1\u30e3\u30fc\u30b8\u6599\u91d1\u304c\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3001TAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u304c\u6b63\u78ba\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\u3053\u308c\u3089\u306e\u91d1\u984d\u306f\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u6765\u5e97\u524d\u306b\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306a\u3069\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3088\u308a\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\u6b21\u306b\u3001\u983c\u3093\u3060\u8a18\u61b6\u306e\u306a\u3044\u30c9\u30ea\u30f3\u30af\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u8acb\u6c42\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u7279\u5225\u306a\u30a4\u30d9\u30f3\u30c8\u3084\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u3092\u9069\u7528\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u308b\u304b\u3082\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u307e\u305f\u3001\u6642\u9593\u5916\u30b5\u30fc\u30d3\u30b9\u3084\u6307\u540d\u6599\u306a\u3069\u4e88\u60f3\u5916\u306e\u8ffd\u52a0\u6599\u91d1\u304c\u3042\u308b\u304b\u3082\u3057\u3063\u304b\u308a\u3068\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u3053\u308c\u3089\u3092\u4e00\u3064\u3072\u3068\u3064\u78ba\u8a8d\u3057\u3001\u4e0d\u660e\u306a\u70b9\u3092\u30af\u30ea\u30a2\u306b\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u826f\u3044\u4f53\u9a13\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"i-16\">5. \u3088\u304f\u3042\u308b\u6599\u91d1\u30c8\u30e9\u30d6\u30eb\u3068\u56de\u907f\u7b56<\/h2>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u697d\u3057\u3044\u6642\u9593\u306f\u3001\u6599\u91d1\u30c8\u30e9\u30d6\u30eb\u3067\u53f0\u7121\u3057\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u521d\u5fc3\u8005\u306e\u65b9\u304c\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u306f\u3001\u60f3\u5b9a\u5916\u306e\u6599\u91d1\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\u9ad8\u984d\u306a\u8acb\u6c42\u306b\u56f0\u60d1\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u30b9\u30de\u30fc\u30c8\u306b\u904a\u3076\u305f\u3081\u306e\u77e5\u8b58\u3068\u5bfe\u7b56\u3092\u8eab\u306b\u3064\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308a\u307e\u3059\u3002<br \/>\u4e88\u3081\u6599\u91d1\u4f53\u7cfb\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3084\u3001\u304a\u5e97\u5074\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\u30d5\u30a7\u30a2\u306a\u6599\u91d1\u8a2d\u5b9a\u306e\u5e97\u3092\u9078\u3076\u3053\u3068\u3001\u30b5\u30fc\u30d3\u30b9\u6599\uff08TAX\uff09\u7b49\u306e\u8ffd\u52a0\u6599\u91d1\u306b\u3064\u3044\u3066\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u5f8c\u3005\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u9375\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"i-17\">5.1. \u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b\u3068\u305d\u306e\u5bfe\u51e6\u6cd5<\/h3>\n<p>\u904e\u53bb\u306b\u306f\u3001\u4e88\u5b9a\u3057\u305f\u6599\u91d1\u306b\u5bfe\u3057\u3066\u969b\u7acb\u3063\u3066\u9ad8\u3044\u91d1\u984d\u306e\u8acb\u6c42\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u5831\u544a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u4f8b\u3048\u3070\u3001\u6307\u540d\u6599\u3084\u540c\u4f34\u6599\u304c\u601d\u3044\u306e\u307b\u304b\u9ad8\u984d\u3060\u3063\u305f\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u6599\uff08TAX\uff09\u304c\u7406\u89e3\u3057\u96e3\u3044\u8a08\u7b97\u65b9\u6cd5\u3067\u52a0\u7b97\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u3053\u306e\u3088\u3046\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u5165\u5e97\u524d\u306b\u6599\u91d1\u30b7\u30b9\u30c6\u30e0\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3001\u307e\u305f\u3001\u6ce8\u6587\u3059\u308b\u524d\u306b\u305d\u306e\u90fd\u5ea6\u6599\u91d1\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5bfe\u51e6\u6cd5\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<br \/>\u66d6\u6627\u306a\u8aac\u660e\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u5834\u3067\u30b9\u30bf\u30c3\u30d5\u306b\u660e\u78ba\u306a\u8aac\u660e\u3092\u6c42\u3081\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<br \/>\u6599\u91d1\u306b\u95a2\u3059\u308b\u8cea\u554f\u3084\u78ba\u8a8d\u306f\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306e\u305f\u3081\u306b\u6b20\u304b\u305b\u306a\u3044\u884c\u52d5\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"i-18\">5.2. \u4e88\u671f\u305b\u306c\u8ffd\u52a0\u6599\u91d1\u306b\u5bfe\u51e6\u3059\u308b\u65b9\u6cd5<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306b\u304a\u3051\u308b\u8ffd\u52a0\u6599\u91d1\u306e\u30c8\u30e9\u30d6\u30eb\u306f\u3001\u7279\u306b\u521d\u5fc3\u8005\u306e\u65b9\u304c\u5f15\u3063\u304b\u304b\u308a\u3084\u3059\u3044\u7f60\u306e\u4e00\u3064\u3067\u3059\u3002<br \/>\u3053\u3046\u3057\u305f\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u5e97\u5074\u304c\u63d0\u793a\u3059\u308b\u6599\u91d1\u30d7\u30e9\u30f3\u306e\u8a73\u7d30\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3059\u308b\u306e\u304b\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\u30b5\u30fc\u30d3\u30b9\u7a0e\u304c\u3044\u304f\u3089\u304b\u3001\u6642\u9593\u6bce\u306e\u6599\u91d1\u304c\u3069\u306e\u304f\u3089\u3044\u304b\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u6599\u91d1\u306b\u7d0d\u5f97\u304c\u3044\u304b\u306a\u3044\u6642\u3084\u4e0d\u660e\u77ad\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u30b9\u30bf\u30c3\u30d5\u306b\u518d\u5ea6\u78ba\u8a8d\u3092\u53d6\u308b\u52c7\u6c17\u3082\u5fc5\u8981\u3067\u3059\u3002<br \/>\u4e0d\u900f\u660e\u306a\u8acb\u6c42\u306b\u306f\u9818\u53ce\u66f8\u3084\u4f1a\u8a08\u660e\u7d30\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<h3 id=\"i-19\">5.3. \u6cd5\u7684\u306a\u554f\u984c\u3068\u76f8\u8ac7\u7a93\u53e3<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u6599\u91d1\u30c8\u30e9\u30d6\u30eb\u304c\u30a8\u30b9\u30ab\u30ec\u30fc\u30c8\u3057\u3001\u6cd5\u7684\u306a\u554f\u984c\u306b\u767a\u5c55\u3057\u305f\u5834\u5408\u3001\u6d88\u8cbb\u8005\u5074\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\u307e\u305a\u306f\u3001\u304a\u5e97\u3068\u306e\u4ea4\u6e09\u3067\u5408\u610f\u306b\u81f3\u3089\u306a\u3044\u6642\u306f\u3001\u6d88\u8cbb\u751f\u6d3b\u30bb\u30f3\u30bf\u30fc\u3084\u5f01\u8b77\u58eb\u306a\u3069\u306e\u7b2c\u4e09\u8005\u306e\u5c02\u9580\u6a5f\u95a2\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u652f\u6255\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u30ab\u30fc\u30c9\u4f1a\u793e\u306b\u4e8b\u60c5\u3092\u8aac\u660e\u3057\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306e\u624b\u7d9a\u304d\u3092\u53d6\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308a\u307e\u3059\u3002<br \/>\u614e\u91cd\u306b\u884c\u52d5\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u7684\u306a\u554f\u984c\u306b\u5bfe\u3059\u308b\u9069\u5207\u306a\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\u30d5\u30a7\u30a2\u306a\u904a\u3073\u65b9\u3092\u5fc3\u304c\u3051\u3001\u9069\u5207\u306a\u76f8\u8ac7\u7a93\u53e3\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u5b89\u5fc3\u3057\u305f\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u5229\u7528\u306e\u30ad\u30fc\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"i-20\">6. \u30db\u30b9\u30c8\u30af\u30e9\u30d6\u521d\u5fc3\u8005\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/h2>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3078\u306e\u521d\u3081\u3066\u306e\u8db3\u3092\u8e0f\u307f\u5165\u308c\u308b\u969b\u306b\u3001\u4e0d\u5b89\u3084\u7dca\u5f35\u3092\u611f\u3058\u308b\u306e\u306f\u81ea\u7136\u306a\u3053\u3068\u3067\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u9069\u5207\u306a\u77e5\u8b58\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u5fc3\u5f97\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u7d4c\u9a13\u306f\u304d\u3063\u3068\u5fd8\u308c\u304c\u305f\u3044\u3082\u306e\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\u672c\u7bc0\u3067\u306f\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u521d\u5fc3\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u521d\u56de\u306e\u7279\u5178\u306e\u6d3b\u7528\u304b\u3089\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u5229\u7528\u6cd5\u3001\u304a\u5f97\u306a\u60c5\u5831\u3092\u898b\u6975\u3081\u308b\u30b3\u30c4\u307e\u3067\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\u3053\u308c\u3089\u3092\u62bc\u3055\u3048\u3066\u304a\u3051\u3070\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u3072\u3068\u6642\u3092\u5b58\u5206\u306b\u697d\u3057\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<h3 id=\"i-21\">6.1. \u521d\u56de\u9650\u5b9a\u306e\u7279\u5178\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p>\u521d\u5fc3\u8005\u306e\u65b9\u304c\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u8a2a\u308c\u305f\u969b\u306b\u5f97\u3089\u308c\u308b\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u521d\u56de\u9650\u5b9a\u306e\u7279\u5178\u3067\u3059\u3002<br \/>\u3053\u308c\u306f\u901a\u5e38\u4fa1\u683c\u4ee5\u4e0a\u306b\u304a\u5f97\u306a\u3082\u306e\u304c\u591a\u304f\u3001\u30d5\u30ea\u30fc\u30c9\u30ea\u30f3\u30af\u3001\u5272\u5f15\u30c1\u30b1\u30c3\u30c8\u3001\u6307\u540d\u6599\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u521d\u3081\u3066\u306e\u8a2a\u554f\u3067\u3042\u308c\u3070\u7a4d\u6975\u7684\u306b\u3053\u308c\u3089\u306e\u7279\u5178\u3092\u8981\u6c42\u3057\u3001\u4f53\u9a13\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u7279\u5178\u304c\u3042\u308b\u306e\u304b\u3092\u4e8b\u524d\u306b\u30ea\u30b5\u30fc\u30c1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308a\u3001\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3084\u30af\u30c1\u30b3\u30df\u306a\u3069\u304b\u3089\u60c5\u5831\u53ce\u96c6\u3092\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u521d\u56de\u7279\u5178\u3092\u3046\u307e\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8cbb\u7528\u3082\u6291\u3048\u3064\u3064\u6e80\u8db3\u611f\u306e\u9ad8\u3044\u4f53\u9a13\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"i-22\">6.2. \u521d\u5fc3\u8005\u3078\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u306e\u30b3\u30c4<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u521d\u3081\u3066\u5229\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u4e0d\u6163\u308c\u3055\u3086\u3048\u306b\u6238\u60d1\u3046\u5834\u9762\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\u305d\u3093\u306a\u6642\u306b\u5f79\u7acb\u3064\u306e\u304c\u3001\u4e88\u3081\u5e97\u306e\u30b7\u30b9\u30c6\u30e0\u3084\u6d41\u308c\u3092\u5b66\u3093\u3067\u304a\u304f\u3053\u3068\u3067\u3059\u3002<br \/>\u6599\u91d1\u306e\u652f\u6255\u3044\u65b9\u5f0f\u3084\u3001\u5229\u7528\u53ef\u80fd\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u3001\u6ce8\u610f\u70b9\u306a\u3069\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3066\u304a\u3051\u3070\u3001\u5b89\u5fc3\u3057\u3066\u697d\u3057\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u30db\u30b9\u30c8\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u53d6\u308b\u969b\u306b\u306f\u3001\u76f8\u624b\u306b\u5931\u793c\u306e\u306a\u3044\u3088\u3046\u306b\u8a00\u8449\u9063\u3044\u306b\u6ce8\u610f\u3057\u3064\u3064\u3082\u3001\u81ea\u5206\u306e\u8981\u671b\u306f\u3057\u3063\u304b\u308a\u3068\u4f1d\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\u7121\u7406\u306b\u6291\u3048\u305f\u308a\u305b\u305a\u306b\u3001\u81ea\u5206\u306e\u611f\u60c5\u3092\u7d20\u76f4\u306b\u8868\u73fe\u3059\u308b\u3053\u3068\u304c\u30b9\u30e0\u30fc\u30ba\u306a\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u3078\u306e\u30b3\u30c4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"i-23\">6.3. \u304a\u5f97\u306a\u60c5\u5831\u306e\u898b\u6975\u3081\u65b9<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u697d\u3057\u307f\u65b9\u306f\u4eba\u305d\u308c\u305e\u308c\u3067\u3059\u304c\u3001\u8ab0\u3057\u3082\u304c\u304a\u5f97\u306b\u904e\u3054\u3057\u305f\u3044\u3068\u601d\u3046\u306e\u306f\u5171\u901a\u3057\u305f\u9858\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\u304a\u5f97\u306a\u60c5\u5831\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u60c5\u5831\u306b\u654f\u611f\u306b\u306a\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u30db\u30ea\u30c7\u30fc\u30b7\u30fc\u30ba\u30f3\u3084\u8a18\u5ff5\u65e5\u306b\u5408\u308f\u305b\u305f\u7279\u5225\u30d7\u30e9\u30f3\u304c\u7528\u610f\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u3053\u308c\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u901a\u5e38\u3088\u308a\u3082\u304a\u5f97\u306a\u4fa1\u683c\u3067\u697d\u3057\u3080\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\u3055\u3089\u306b\u3001\u5e97\u8217\u304c\u767a\u4fe1\u3059\u308bSNS\u306e\u66f4\u65b0\u60c5\u5831\u306b\u3082\u6ce8\u76ee\u3059\u308b\u3068\u3001\u9650\u5b9a\u306e\u5272\u5f15\u60c5\u5831\u3084\u30a4\u30d9\u30f3\u30c8\u60c5\u5831\u3092\u30ad\u30e3\u30c3\u30c1\u3067\u304d\u3001\u8ce2\u304f\u4f7f\u3046\u3053\u3068\u3067\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u3088\u308a\u4e00\u5c64\u697d\u3057\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"i-24\">7. \u4e0a\u8cea\u306a\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u4f53\u9a13\u306e\u305f\u3081\u306b<\/h2>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u8a2a\u308c\u308b\u591a\u304f\u306e\u65b9\u306f\u3001\u975e\u65e5\u5e38\u611f\u3092\u5473\u308f\u3044\u3001\u697d\u3057\u3044\u6642\u9593\u3092\u904e\u3054\u3057\u305f\u3044\u3068\u304a\u8003\u3048\u3067\u3059\u3002<br \/>\u4e0a\u8cea\u306a\u4f53\u9a13\u3092\u6c42\u3081\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305f\u3060\u304a\u91d1\u3092\u652f\u6255\u3063\u3066\u904a\u3076\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4e8b\u524d\u306e\u30ea\u30b5\u30fc\u30c1\u3084\u9078\u3073\u65b9\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u521d\u5fc3\u8005\u306e\u65b9\u3005\u306b\u5411\u3051\u3066\u3001\u672c\u8a18\u4e8b\u3067\u306f\u826f\u8cea\u306a\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3092\u898b\u5206\u3051\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u4f59\u8a08\u306a\u51fa\u8cbb\u3092\u907f\u3051\u308b\u30b3\u30c4\u3001\u305d\u3057\u3066\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u591c\u3092\u697d\u3057\u3080\u305f\u3081\u306e\u6e96\u5099\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"i-25\">7.1. \u826f\u8cea\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u898b\u5206\u3051\u308b\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>\u826f\u8cea\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u898b\u5206\u3051\u65b9\u3068\u3057\u3066\u307e\u305a\u91cd\u8981\u306a\u306e\u304c\u3001\u5e97\u306e\u96f0\u56f2\u6c17\u3084\u30db\u30b9\u30c8\u306e\u63a5\u5ba2\u614b\u5ea6\u3067\u3059\u3002<br \/>\u5fc3\u5730\u3088\u3044\u6642\u9593\u3092\u904e\u3054\u305b\u308b\u74b0\u5883\u306f\u975e\u5e38\u306b\u5927\u5207\u3067\u3001\u8a2a\u308c\u305f\u969b\u306b\u3086\u3063\u305f\u308a\u3068\u904e\u3054\u305b\u308b\u304b\u3069\u3046\u304b\u3092\u611f\u3058\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u305d\u308c\u306f\u826f\u8cea\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u3072\u3068\u3064\u306e\u3057\u308b\u3057\u3067\u3059\u3002<br \/>\u307e\u305f\u3001\u53e3\u30b3\u30df\u3084\u8a55\u5224\u3082\u8cb4\u91cd\u306a\u60c5\u5831\u6e90\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u904e\u5ea6\u306a\u30bb\u30fc\u30eb\u30b9\u304c\u306a\u304f\u3001\u6599\u91d1\u30b7\u30b9\u30c6\u30e0\u304c\u660e\u77ad\u3067\u3042\u308b\u304b\u3082\u91cd\u8981\u306a\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<br \/>\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3084SNS\u3092\u78ba\u8a8d\u3057\u3066\u3001\u5e97\u306e\u30b3\u30f3\u30bb\u30d7\u30c8\u3084\u3069\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u4e8b\u524d\u306b\u8abf\u3079\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\u30db\u30b9\u30c8\u3068\u306e\u76f8\u6027\u3082\u5927\u5207\u3067\u3059\u306e\u3067\u3001\u4e00\u5ea6\u8db3\u3092\u904b\u3076\u524d\u306b\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3 id=\"i-26\">7.2. \u4f59\u8a08\u306a\u8cbb\u7528\u3092\u907f\u3051\u308b\u30b3\u30c4<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u4f59\u8a08\u306a\u51fa\u8cbb\u306f\u8a08\u753b\u7684\u306a\u652f\u51fa\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<br \/>\u4f59\u8a08\u306a\u8cbb\u7528\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u6599\u91d1\u4f53\u7cfb\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<br \/>\u30c1\u30e3\u30fc\u30b8\u3084\u30c9\u30ea\u30f3\u30af\u3001TAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306a\u3069\u306e\u57fa\u672c\u7684\u306a\u6599\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u5e97\u8217\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u6599\u91d1\u306b\u3064\u3044\u3066\u3082\u4e88\u3081\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\u307e\u305f\u3001\u4e88\u7b97\u3092\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u652f\u6255\u3044\u6642\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u4e88\u7b97\u30aa\u30fc\u30d0\u30fc\u3057\u306a\u3044\u3088\u3046\u306b\u3001\u8a2a\u554f\u524d\u306b\u4e0a\u9650\u91d1\u984d\u3092\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\u30b5\u30fc\u30d3\u30b9\u306b\u9b45\u4e86\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u51b7\u9759\u306b\u81ea\u5206\u306e\u7d4c\u6e08\u72b6\u6cc1\u3068\u76f8\u8ac7\u3057\u306a\u304c\u3089\u697d\u3057\u3080\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"i-27\">7.3. \u30b9\u30c8\u30ec\u30b9\u30d5\u30ea\u30fc\u306a\u591c\u3092\u904e\u3054\u3059\u305f\u3081\u306e\u6e96\u5099<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u30b9\u30c8\u30ec\u30b9\u30d5\u30ea\u30fc\u306a\u591c\u3092\u904e\u3054\u3059\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u6e96\u5099\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\u307e\u305a\u670d\u88c5\u3084\u6301\u3061\u7269\u306a\u3069\u3001TPO\u306b\u9069\u3057\u305f\u6e96\u5099\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5b89\u5fc3\u3057\u3066\u591c\u306e\u6642\u9593\u3092\u30a8\u30f3\u30b8\u30e7\u30a4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u6b21\u306b\u3001\u4e88\u7b97\u8a08\u753b\u3092\u7acb\u3066\u3066\u3001\u7121\u99c4\u9063\u3044\u3092\u3057\u306a\u3044\u3088\u3046\u306b\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<br \/>\u307e\u305f\u3001\u5229\u7528\u3059\u308b\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u30eb\u30fc\u30eb\u3084\u30de\u30ca\u30fc\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u306e\u3082\u5927\u5207\u3067\u3059\u3002<br \/>\u4e88\u671f\u305b\u306c\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u81ea\u5206\u304c\u5229\u7528\u3059\u308b\u5e97\u8217\u306e\u898f\u7d04\u3084\u7981\u6b62\u4e8b\u9805\u306a\u3069\u306b\u3082\u4e8b\u524d\u306b\u76ee\u3092\u901a\u3057\u3066\u3001\u5fc3\u306e\u6e96\u5099\u3092\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\u5fc3\u5730\u3088\u3044\u4f53\u9a13\u306e\u305f\u3081\u306b\u3082\u3001\u6e96\u5099\u306f\u3068\u3066\u3082\u91cd\u8981\u306a\u306e\u3067\u3059\u3002<\/p>\n<h2 id=\"i-28\">8. \u77e5\u8b58\u3092\u6df1\u3081\u308b\u305f\u3081\u306e\u8cc7\u6599\u3068\u60c5\u5831\u6e90<\/h2>\n<p>\u521d\u5fc3\u8005\u3042\u308b\u3044\u306f\u7d4c\u9a13\u8005\u3060\u3068\u3057\u3066\u3082\u3001\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306eTAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306b\u3064\u3044\u3066\u3001\u6b63\u78ba\u306a\u77e5\u8b58\u3092\u624b\u306b\u5165\u308c\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<br \/>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306f\u3001\u72ec\u81ea\u306e\u6599\u91d1\u4f53\u7cfb\u3092\u6301\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u9069\u5207\u306a\u60c5\u5831\u6e90\u3068\u8cc7\u6599\u306b\u3088\u308a\u77e5\u8b58\u3092\u6df1\u3081\u308b\u3053\u3068\u3067\u3001\u4e88\u671f\u305b\u306c\u51fa\u8cbb\u3092\u9632\u3050\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u30cd\u30c3\u30c8\u306b\u6ea2\u308c\u308b\u60c5\u5831\u306e\u306a\u304b\u304b\u3089\u4fe1\u983c\u3067\u304d\u308b\u3082\u306e\u3092\u898b\u3064\u3051\u51fa\u3059\u306e\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u305d\u3053\u3067\u53c2\u8003\u306b\u306a\u308b\u8cc7\u6599\u3084\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u9078\u3073\u3001\u305d\u306e\u5185\u5bb9\u3092\u614e\u91cd\u306b\u541f\u5473\u3059\u308b\u30b9\u30c6\u30c3\u30d7\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u6b63\u78ba\u306a\u60c5\u5831\u304c\u5f97\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u3088\u308b\u30ea\u30b9\u30af\u306f\u3001\u7121\u99c4\u306a\u51fa\u8cbb\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6cd5\u5f8b\u7684\u306a\u554f\u984c\u3092\u767a\u751f\u3055\u305b\u308b\u6050\u308c\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u8ce2\u660e\u306a\u6d88\u8cbb\u8005\u3068\u3057\u3066\u3001\u77e5\u8b58\u306e\u5411\u4e0a\u306f\u304a\u91d1\u3092\u652f\u6255\u3046\u4e0a\u3067\u6b20\u304b\u305b\u306a\u3044\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"i-29\">8.1. \u5b66\u3076\u3079\u304d\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3084\u66f8\u7c4d<\/h3>\n<p>\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306b\u304a\u3051\u308bTAX\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306b\u3064\u3044\u3066\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u304c\u96c6\u7d04\u3055\u308c\u305f\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3084\u66f8\u7c4d\u3092\u9078\u3073\u51fa\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\u696d\u754c\u56e3\u4f53\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3084\u305d\u308c\u306b\u95a2\u9023\u3059\u308b\u30d6\u30ed\u30b0\u3001\u5b9f\u969b\u306e\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u306e\u516c\u5f0f\u30da\u30fc\u30b8\u306b\u306f\u3001\u6599\u91d1\u4f53\u7cfb\u3084\u30b5\u30fc\u30d3\u30b9\u7a0e\u306b\u3064\u3044\u3066\u306e\u89e3\u8aac\u304c\u3057\u3070\u3057\u3070\u63b2\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u3053\u306e\u696d\u754c\u306b\u8a73\u3057\u3044\u8457\u8005\u304c\u57f7\u7b46\u3057\u305f\u5c02\u9580\u66f8\u7c4d\u3092\u8aad\u3080\u3053\u3068\u3067\u3001\u77e5\u8b58\u3092\u66f4\u306b\u8c4a\u304b\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3084\u66f8\u7c4d\u3092\u9078\u3076\u969b\u306b\u306f\u3001\u516c\u958b\u65e5\u304c\u65b0\u3057\u304f\u3001\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3055\u308c\u7d9a\u3051\u3066\u3044\u308b\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\u7a0e\u5236\u306f\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u53e4\u3044\u60c5\u5831\u306b\u57fa\u3065\u304f\u5224\u65ad\u306f\u907f\u3051\u308b\u3079\u304d\u3067\u3059\u3002<br \/>\u3055\u3089\u306b\u3001\u30af\u30c1\u30b3\u30df\u30b5\u30a4\u30c8\u3084\u30ec\u30d3\u30e5\u30fc\u3082\u60c5\u5831\u6e90\u3068\u3057\u3066\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u500b\u4eba\u306e\u610f\u898b\u306b\u57fa\u3065\u304f\u60c5\u5831\u3082\u3042\u308b\u305f\u3081\u3001\u6279\u5224\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"i-30\">8.2. 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\/>\u30bd\u30fc\u30b7\u30e3\u30eb\u30e1\u30c7\u30a3\u30a2\u3067\u6d3b\u52d5\u3057\u3066\u3044\u308b\u7d4c\u9a13\u8c4a\u5bcc\u306a\u6d88\u8cbb\u8005\u3084\u3001\u30d5\u30a9\u30fc\u30e9\u30e0\u30b5\u30a4\u30c8\u7b49\u3067\u306e\u8b70\u8ad6\u306f\u3001\u5b9f\u969b\u306e\u30db\u30b9\u30c8\u30af\u30e9\u30d6\u3067\u306e\u4f53\u9a13\u306b\u57fa\u3065\u3044\u305f\u8cb4\u91cd\u306a\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u307e\u3059\u3002<br \/>\u3053\u308c\u3089\u306e\u58f0\u3092\u805e\u304f\u969b\u306b\u306f\u3001\u60c5\u5831\u304c\u504f\u3089\u306a\u3044\u3088\u3046\u306b\u3001\u5e45\u5e83\u304f\u591a\u304f\u306e\u4eba\u306e\u610f\u898b\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br 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