{"id":1895,"date":"2022-07-11T09:22:54","date_gmt":"2022-07-11T00:22:54","guid":{"rendered":"https:\/\/enman-souzoku.co.jp\/media\/?p=1895"},"modified":"2026-07-10T11:21:41","modified_gmt":"2026-07-10T02:21:41","slug":"iryubun-keisanshito","status":"publish","type":"post","link":"https:\/\/enman-souzoku.co.jp\/media\/inheritance\/iryubun-keisanshito\/","title":{"rendered":"\u907a\u7559\u5206\u8a08\u7b97\u30b7\u30fc\u30c8\uff5c\u81ea\u5206\u3067\u3067\u304d\u308b\uff1f\u30102026\u5e74\u7248\u3011\u4f7f\u3044\u65b9\u3068\u6ce8\u610f\u70b9"},"content":{"rendered":"<h2 class=\"wp-block-heading\">\u3010\u8a18\u4e8b\u5185\u5bb9\u3092\u52d5\u753b\u3067\u89e3\u8aac\u3011<\/h2>\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\"  id=\"_ytid_94733\"  width=\"480\" height=\"270\"  data-origwidth=\"480\" data-origheight=\"270\" src=\"https:\/\/www.youtube.com\/embed\/1pqtOwT-phQ?enablejsapi=1&#038;autoplay=0&#038;cc_load_policy=0&#038;iv_load_policy=3&#038;loop=0&#038;modestbranding=1&#038;fs=1&#038;playsinline=1&#038;controls=1&#038;color=red&#038;cc_lang_pref=ja&#038;rel=0&#038;autohide=2&#038;theme=dark&#038;\" class=\"__youtube_prefs__  epyt-is-override  no-lazyload\" title=\"YouTube player\"  allow=\"fullscreen; accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen data-no-lazy=\"1\" data-skipgform_ajax_framebjll=\"\"><\/iframe>\n<\/div><\/figure>\n\n<h2>\u30102026\u5e74\u7248\u3011\u907a\u7559\u5206\u8a08\u7b97\u306fWeb\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u304bExcel\u30b7\u30fc\u30c8\u3067<\/h2>\n<p>\u76f8\u7d9a\u3067\u300c\u907a\u8a00\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u300d\u300c\u3082\u3089\u3048\u308b\u907a\u7523\u304c\u5c11\u306a\u3059\u304e\u308b\u300d\u3068\u611f\u3058\u305f\u3068\u304d\u983c\u308a\u306b\u306a\u308b\u306e\u304c<strong>\u907a\u7559\u5206<\/strong>\u3067\u3059\u3002\u81ea\u5206\u306e\u907a\u7559\u5206\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\u306e\u306f\u7c21\u5358\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306fWeb\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u3084\u7121\u6599Excel\u300c\u907a\u7559\u5206\u8a08\u7b97\u30b7\u30fc\u30c8\u300d\u3092\u4f7f\u3063\u305f\u8a08\u7b97\u65b9\u6cd5\u3092\u30012026\u5e74\u6642\u70b9\u306e\u6cd5\u5f8b\u30fb\u5b9f\u52d9\u306b\u6cbf\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u69cb\u6210\u3067\u907a\u7559\u5206\u5272\u5408\u306f\u5909\u308f\u308a\u3001\u8a08\u7b97\u306f\u8907\u96d1\u3067\u3059\u3002\u305d\u3053\u3067\u5c02\u7528\u30c4\u30fc\u30eb\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h3>Web\u3067\u4eca\u3059\u3050\u7c21\u5358\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3010\u533f\u540d\u30fb\u767b\u9332\u4e0d\u8981\u3011<\/h3>\n<p>\u5927\u307e\u304b\u306a\u91d1\u984d\u611f\u3092\u77e5\u308a\u305f\u3044\u306a\u3089\u3001Web\u4e0a\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u304c\u624b\u8efd\u3067\u3059\u3002\u76f8\u7d9a\u4eba\u69cb\u6210\u3068\u907a\u7523\u7dcf\u984d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u304a\u304a\u3088\u305d\u306e\u907a\u7559\u5206\u984d\u304c\u628a\u63e1\u3067\u304d\u3001\u533f\u540d\u30fb\u767b\u9332\u4e0d\u8981\u3067\u4f7f\u3048\u308b\u3082\u306e\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u7279\u5225\u53d7\u76ca\u3084\u751f\u524d\u8d08\u4e0e\u3001\u50b5\u52d9\u3092\u53cd\u6620\u3067\u304d\u306a\u3044\u30c4\u30fc\u30eb\u3082\u3042\u308a\u307e\u3059\u3002\u6b63\u78ba\u306a\u91d1\u984d\u3092\u51fa\u3059\u306a\u3089\u6b21\u306eExcel\u30b7\u30fc\u30c8\u3092\u4f7f\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>Excel\u3067\u3058\u3063\u304f\u308a\u8a73\u7d30\u8a08\u7b97\uff08\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09<\/h3>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u8a73\u7d30\u8a08\u7b97\u306b\u306f\u6771\u4eac\u5f01\u8b77\u58eb\u4f1a\u304c\u516c\u958b\u3059\u308b\u300c\u907a\u7559\u5206\u6e1b\u6bba\u8a08\u7b97\u8868\u300d\u304c\u4fbf\u5229\u3067\u3059\u3002<\/span><a href=\"https:\/\/www.toben.or.jp\/news\/file\/pdf\/distributive_share_ver6_5.xls\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#1155cc;text-decoration:underline\">\u540c\u4f1a\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span><\/a>\u3067\u304d\u3001\u907a\u8d08\u30fb\u751f\u524d\u8d08\u4e0e\u30fb\u50b5\u52d9\u306a\u3069\u3092\u5165\u529b\u3059\u308b\u3068\u5404\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306f\u65b0\u5236\u5ea6\u7528\u306e\u300c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8a08\u7b97\u30b7\u30fc\u30c8\u300d\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h2>\u3010\u91cd\u8981\u30112019\u5e74\u6cd5\u6539\u6b63\u3067\u300c\u907a\u7559\u5206\u6e1b\u6bba\u8acb\u6c42\u300d\u304b\u3089\u300c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u300d\u3078<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/MEq3_LdlSdrkBlNhwbg1dIw0_7IPE1kQruwYHCZwOxIEm4_15BBVT4Xu40MV_jFBzCsmXOEVqSqZRQ95NXoDFZHQrIE20IUGVL6zgIRyDZRXJNbOiArqygDF7y8tHFKwPJ7HR9qEuUzBkDKdnQ\" alt=\"\u753b\u50cf\" \/><\/p>\n<p><em>\u203b \u753b\u50cf\u306f\u65e7\u540d\u79f0\u300c\u907a\u7559\u5206\u6e1b\u6bba\u8a08\u7b97\u8868\u300d\u5f53\u6642\u306e\u753b\u9762\u3067\u3059\u3002\u73fe\u5728\u306f\u6771\u4eac\u5f01\u8b77\u58eb\u4f1a\u304b\u3089\u300c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8a08\u7b97\u30b7\u30fc\u30c8\u300d\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/em><\/p>\n<p>\u907a\u7559\u5206\u5236\u5ea6\u306f2019\u5e747\u67081\u65e5\u65bd\u884c\u306e\u6c11\u6cd5\u6539\u6b63\u3067\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3057\u305f\u3002\u30b7\u30fc\u30c8\u3092\u4f7f\u3046\u524d\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65b0\u65e7\u5236\u5ea6\u306e\u6bd4\u8f03\uff5c\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b\uff1f<\/h3>\n<p>\u6539\u6b63\u524d\u306f\u300c\u907a\u7559\u5206\u6e1b\u6bba\u8acb\u6c42\u300d\u3068\u547c\u3070\u308c\u3001\u8acb\u6c42\u3059\u308b\u3068\u4e0d\u52d5\u7523\u306a\u3069\u304c<strong>\u5171\u6709\u72b6\u614b<\/strong>\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u907a\u8d08\u3055\u308c\u305f\u4eba\u3068\u8acb\u6c42\u3057\u305f\u4eba\u304c\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3057\u3001\u6a29\u5229\u95a2\u4fc2\u304c\u8907\u96d1\u5316\u3059\u308b\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u306f\u300c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u300d\u3068\u306a\u308a\u3001\u8acb\u6c42\u306f\u539f\u5247\u3068\u3057\u3066<strong>\u91d1\u92ad\u306e\u652f\u6255\u3044\u3092\u6c42\u3081\u308b\u6a29\u5229<\/strong>\u306b\u7d71\u4e00\u3055\u308c\u3001\u5171\u6709\u72b6\u614b\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u57fa\u790e\u8ca1\u7523\u306b\u542b\u3081\u308b\u76f8\u7d9a\u4eba\u3078\u306e\u751f\u524d\u8d08\u4e0e\uff08\u7279\u5225\u53d7\u76ca\uff09\u306f\u3001\u539f\u5247<strong>\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185<\/strong>\u306b\u9650\u5b9a\u3055\u308c\u307e\u3057\u305f\uff08\u5f53\u4e8b\u8005\u53cc\u65b9\u304c\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u52a0\u3048\u308b\u3068\u77e5\u3063\u3066\u884c\u3063\u305f\u8d08\u4e0e\u306f\u300110\u5e74\u3088\u308a\u524d\u3067\u3082\u7b97\u5165\uff09\u3002<\/p>\n<h3>\u8a08\u7b97\u30b7\u30fc\u30c8\u5229\u7528\u6642\u306e\u6ce8\u610f\u70b9\uff1a\u539f\u5247\u306f\u91d1\u92ad\u8acb\u6c42<\/h3>\n<p>\u6771\u4eac\u5f01\u8b77\u58eb\u4f1a\u306e\u30b7\u30fc\u30c8\u306f\u300c\u6e1b\u6bba\u8a08\u7b97\u8868\u300d\u3068\u3044\u3046\u65e7\u540d\u79f0\u306e\u307e\u307e\u3067\u3059\u3002\u7b97\u51fa\u91d1\u984d\u306f\u76ee\u5b89\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u73fe\u5728\u306e\u8acb\u6c42\u306f\u300c\u91d1\u92ad\u306e\u652f\u6255\u3044\u300d\u3092\u6c42\u3081\u308b\u3082\u306e\u3067\u3042\u308b\u70b9\u3092\u7406\u89e3\u3057\u3066\u4f7f\u3044\u3001\u6700\u7d42\u5224\u65ad\u306f\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u305d\u3082\u305d\u3082\u907a\u7559\u5206\u3068\u306f\uff1f\u8ab0\u306b\u3069\u306e\u304f\u3089\u3044\u306e\u6a29\u5229\u304c\u3042\u308b\u306e\u304b<\/h2>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u907a\u7559\u5206\u3068\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u6700\u4f4e\u9650\u53d7\u3051\u53d6\u308c\u308b\u907a\u7523\u306e\u5272\u5408\u3067\u3059\u3002<\/span>\u300c\u907a\u7523\u306f\u5168\u984d\u9577\u7537\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u7b49\u306e\u907a\u8a00\u3067\u4fb5\u5bb3\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u306f<strong>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u6a29<\/strong>\u3092\u884c\u4f7f\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u907a\u7559\u5206\u306e\u6a29\u5229\u8005\u3068\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306e\u9055\u3044<\/h3>\n<p>\u907a\u7559\u5206\u3092\u4e3b\u5f35\u3067\u304d\u308b\u306e\u306f\u6545\u4eba\u306e<strong>\u914d\u5076\u8005\u30fb\u5b50\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u542b\u3080\uff09\u30fb\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3001\u3044\u306a\u3051\u308c\u3070\u7956\u7236\u6bcd\uff09<\/strong>\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u5144\u5f1f\u59c9\u59b9\uff08\u304a\u3088\u3073\u305d\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u306e\u7525\u30fb\u59ea\uff09\u306b\u306f\u907a\u7559\u5206\u304c\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3082\u907a\u7559\u5206\u306e\u6a29\u5229\u8005\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u30b1\u30fc\u30b9\u5225\u306b\u898b\u308b\u907a\u7559\u5206\u306e\u5272\u5408\u4e00\u89a7<\/h3>\n<table><thead><tr><th>\u76f8\u7d9a\u4eba<\/th><th>\u907a\u7559\u5206\u5272\u5408<\/th><\/tr><\/thead><tbody><tr><td>\u914d\u5076\u8005\u306e\u307f<\/td><td>1\/2<\/td><\/tr><tr><td>\u5b50\u306e\u307f<\/td><td>1\/2\uff08\u8907\u6570\u3044\u308c\u3070\u7b49\u5206\uff09<\/td><\/tr><tr><td>\u914d\u5076\u8005\u3068\u5b50<\/td><td>1\/2<\/td><\/tr><tr><td>\u914d\u5076\u8005\u3068\u76f4\u7cfb\u5c0a\u5c5e<\/td><td>1\/2<\/td><\/tr><tr><td>\u89aa\u306e\u307f<\/td><td>1\/3\uff08\u4e21\u89aa\u304c\u3044\u308c\u3070\u7b49\u5206\uff09<\/td><\/tr><tr><td>\u76f4\u7cfb\u5c0a\u5c5e\u306e\u307f<\/td><td>1\/3<\/td><\/tr><\/tbody><\/table>\n<p>\u3053\u306e\u7dcf\u4f53\u7684\u5272\u5408\u3092\u5404\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u5206\u3051\u305f\u3082\u306e\u304c\u500b\u3005\u306e\u907a\u7559\u5206\u3067\u3059\u3002<\/p>\n<h2>\u907a\u7559\u5206\u306e\u8a08\u7b97\u65b9\u6cd5\u30923\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\u3010\u5177\u4f53\u4f8b\u4ed8\u304d\u3011<\/h2>\n<p>\u57fa\u672c\u5f0f\u306f\u300c<strong>\u907a\u7559\u5206\u7b97\u5b9a\u306e\u57fa\u790e\u8ca1\u7523 \u00d7 \u907a\u7559\u5206\u5272\u5408<\/strong>\u300d\u3067\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d71\uff1a\u907a\u7559\u5206\u7b97\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u8ca1\u7523\u3092\u78ba\u5b9a\u3059\u308b<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/U82ilaZxJZWJKflTUnHBDxrjpJYrqHirA0ZWRLkCgZ8xbcmoQ2kKC8mmxSVcZBb7ZMdGBCReYL7kz4tyAZnUr0KZwGYYWFisycjneaXljrT1wRTMqsupOXQtF1p6TRTTMNopmsrqKhbuFV398w\" alt=\"\u753b\u50cf\" \/><\/p>\n<blockquote><p>\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u30d7\u30e9\u30b9\u306e\u8ca1\u7523 \uff0b \u7b97\u5165\u3055\u308c\u308b\u751f\u524d\u8d08\u4e0e\uff08\u7279\u5225\u53d7\u76ca\u7b49\uff09 \uff0d \u50b5\u52d9\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#1155cc;text-decoration:underline\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u30fb\u6c11\u6cd51043\u6761<\/span><\/a>\uff09<\/p><\/blockquote>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u8ca1\u7523\u8a55\u4fa1\u306f<strong>\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u6642\u4fa1<\/strong>\u3092\u57fa\u6e96\u3068\u3057\u307e\u3059\u3002<\/span>\u751f\u524d\u8d08\u4e0e\u8ca1\u7523\u3082\u8d08\u4e0e\u6642\u3067\u306f\u306a\u304f\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306e\u4fa1\u984d\u3067\u518d\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d72\uff1a\u57fa\u790e\u8ca1\u7523\u306b\u907a\u7559\u5206\u5272\u5408\u3092\u639b\u3051\u308b<\/h3>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u7dcf\u4f53\u7684\u907a\u7559\u5206\u3092\u5404\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3057\u307e\u3059\u3002<\/span><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u914d\u5076\u8005\u3068\u5b50\u304c\u3044\u308b\u5834\u5408\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u914d\u5076\u8005\uff1a1\/4<\/li>\n<li>\u5b50\uff1a1\/4\uff08\u8907\u6570\u3044\u308c\u30701\/4\u306e\u67a0\u5185\u3067\u7b49\u5206\uff09<\/li>\n<\/ul>\n<h3>\u30b9\u30c6\u30c3\u30d73\uff1a\u7279\u5225\u53d7\u76ca\u306a\u3069\u3092\u8003\u616e\u3057\u3066\u4fb5\u5bb3\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p>\u7279\u5225\u53d7\u76ca\u3084\u3059\u3067\u306b\u53d7\u3051\u53d6\u3063\u305f\u907a\u7523\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u5b9f\u969b\u306b\u8acb\u6c42\u3067\u304d\u308b\u300c\u4fb5\u5bb3\u984d\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u76f8\u7d9a\u4eba\u306f\u305d\u306e\u5206\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u3010\u8a08\u7b97\u4f8b\u3011\u907a\u75232,100\u4e07\u5186\u306e\u5834\u5408\uff08\u914d\u5076\u8005\u3068\u5b50\uff09<\/h3>\n<p><strong>\uff08\u4f8b\uff09\u907a\u75232,100\u4e07\u5186\u30fb\u76f8\u7d9a\u4eba\u306f\u59bb\u30fb\u5b50A\u30fb\u5b50B<\/strong><\/p>\n<ul>\n<li>\u914d\u5076\u8005 \u2192 2,100\u4e07\u5186 \u00d7 1\/4 \uff1d <strong>525\u4e07\u5186<\/strong><\/li>\n<li>\u5b50A \u2192 2,100\u4e07\u5186 \u00d7 1\/8 \uff1d <strong>262.5\u4e07\u5186<\/strong><\/li>\n<li>\u5b50B \u2192 2,100\u4e07\u5186 \u00d7 1\/8 \uff1d <strong>262.5\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<p><strong>\uff08\u4f8b\uff09\u907a\u75232,100\u4e07\u5186\u30fb\u76f8\u7d9a\u4eba\u306f\u59bb\u30fb\u7236\u89aa\u30fb\u6bcd\u89aa<\/strong><\/p>\n<ul>\n<li>\u914d\u5076\u8005 \u2192 2,100\u4e07\u5186 \u00d7 1\/3 \uff1d <strong>700\u4e07\u5186<\/strong><\/li>\n<li>\u7236\u89aa \u2192 2,100\u4e07\u5186 \u00d7 1\/12 \uff1d <strong>175\u4e07\u5186<\/strong><\/li>\n<li>\u6bcd\u89aa \u2192 2,100\u4e07\u5186 \u00d7 1\/12 \uff1d <strong>175\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<h2>\u3010\u7121\u6599\u3011\u907a\u7559\u5206\u8a08\u7b97\u30b7\u30fc\u30c8\uff08Excel\uff09\u306e\u4f7f\u3044\u65b9\u30923\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac<\/h2>\n<p>\u6771\u4eac\u5f01\u8b77\u58eb\u4f1a\u306e\u300c\u907a\u7559\u5206\u6e1b\u6bba\u8a08\u7b97\u8868\u300d\u306f\u300c\u57fa\u790e\u3068\u306a\u308b\u8ca1\u7523\u4e00\u89a7\u8868\u300d\u3068\u300c\u907a\u7559\u5206\u6e1b\u6bba\u8a08\u7b97\u8868\u300d\u306e2\u3064\u3067\u69cb\u6210\u3055\u308c\u3001\u8ca1\u7523\u4e00\u89a7\u8868\u306b\u5165\u529b\u3059\u308b\u3068\u7d50\u679c\u304c\u81ea\u52d5\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f<strong>\u6545\u4eba\u304c\u300c\u907a\u75232,100\u4e07\u5186\uff08\u91d1\u878d\u8cc7\u7523\uff09\u306e\u5168\u3066\u3092\u59bb\u306b\u8b72\u308b\u300d\u907a\u8a00\u3092\u6b8b\u3057\u3001\u9577\u7537\u30fb\u9577\u5973\u30fb\u6b21\u7537\u304c\u59bb\u306b\u907a\u7559\u5206\u3092\u4e3b\u5f35\u3059\u308b\u30b1\u30fc\u30b9<\/strong>\u3092\u4f8b\u306b\u9032\u3081\u307e\u3059\u3002<\/p>\n<h3>\u7b2c1\u30b9\u30c6\u30c3\u30d7\uff1a\u76f8\u7d9a\u4eba\u30fb\u53d7\u907a\u8005\u30fb\u53d7\u8d08\u8005\u3092\u5165\u529b\u3059\u308b<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/sfZ_y_CNtAJWiQ8VQ45NLYeCxS30ZfAdf5bD0P_jk2Jr0789B56AkGZgpq6ZgmVMSvu0cGU-X1PpA9bGhbgv3X-mLvone_BFcTrfKZrtw61m5spcQ6Faas1tI0VwcbfOPGCk0NmdgGLQkLSNhg\" alt=\"\u753b\u50cf\" \/><\/p>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u3092\u300c\u57fa\u790e\u3068\u306a\u308b\u8ca1\u7523\u4e00\u89a7\u8868\u300d\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/span>\u907a\u7559\u5206\u6a29\u884c\u4f7f\u8005\u6b04\u3067\u3001\u4e3b\u5f35\u3059\u308b\u4eba\uff08\u9577\u7537\u30fb\u9577\u5973\u30fb\u6b21\u7537\uff09\u306b\u300c\u25cb\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7b2c2\u30b9\u30c6\u30c3\u30d7\uff1a\u6545\u4eba\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306e\u907a\u7523\u7b49\u3092\u5165\u529b\u3059\u308b<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/1o_YXLbKULQKGYQCaEFCd10tjJ2ehR24vJDuRS3Tn5Y20UBTaSpdoGw5krytlY244gn6yAyzuHfZqZ92gqDoHgy1-cc3Yhf4TrRNxHvMaaA8ZjflKY5MTKtMWYsdVA9vKgDAu0LId72pl6fxUQ\" alt=\"\u753b\u50cf\" \/><\/p>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u4e00\u89a7\u8868\u306b\u306f\u6b21\u306e\u6b04\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li><strong>\u907a\u8d08<\/strong>\uff1a\u907a\u8d08\u3001\u76f8\u7d9a\u5206\u306e\u6307\u5b9a\u3001\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306e\u6307\u5b9a\u304c\u3055\u308c\u305f\u8ca1\u7523<\/li>\n<li><strong>\u6b7b\u56e0\u8d08\u4e0e<\/strong>\uff1a\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u3067\u52b9\u529b\u304c\u751f\u3058\u308b\u8d08\u4e0e<\/li>\n<li><strong>\u672a\u51e6\u7406\u907a\u7523<\/strong>\uff1a\u672a\u5206\u5272\u306e\u8ca1\u7523<\/li>\n<li><strong>\u751f\u524d\u8d08\u4e0e<\/strong>\uff1a\u76f8\u7d9a\u4eba\u4ee5\u5916\u3078\u306e\u76f8\u7d9a\u958b\u59cb\u524d1\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u3001\u5f53\u4e8b\u8005\u53cc\u65b9\u304c\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u3068\u77e5\u3063\u3066\u306a\u3055\u308c\u305f\u8d08\u4e0e\u3001\u76f8\u7d9a\u4eba\u3078\u306e\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u7279\u5225\u53d7\u76ca<\/li>\n<li><strong>\u50b5\u52d9<\/strong>\uff1a\u76f8\u7d9a\u50b5\u52d9\uff08\u501f\u91d1\u7b49\uff09<\/li>\n<\/ul>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u3001\u907a\u8d08\u306e\u300c\u8ca1\u7523\u306e\u7a2e\u985e\u30fb\u540d\u79f0\u300d\u6b04\u306b\u300c\u73fe\u91d1\u300d\u3068\u5165\u529b\u3057\u3001\u59bb\u304c2,100\u4e07\u5186\u53d6\u5f97\u3059\u308b\u65e8\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7b2c3\u30b9\u30c6\u30c3\u30d7\uff1a\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u305f\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/R-nWgJ-GWd0EWiGhq9k6K74Nu4rIqaxJeAfWMicvB4AFlpf6lK-0TgewctKVpaXT5-9IAEjCFAnsWHJbfgfF_pTclYzRUlIzJtfQJhxa8U_abCGCPphwdz3i1VyrNPBt_7N-uuj9B9iAoaCBLA\" alt=\"\u753b\u50cf\" \/><\/p>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u9577\u7537\u30fb\u9577\u5973\u30fb\u6b21\u7537\u306f\u305d\u308c\u305e\u308c<strong>175\u4e07\u5186<\/strong>\u3092\u59bb\u3078\u8acb\u6c42\u3067\u304d\u3001\u59bb\u306f\u5408\u8a08525\u4e07\u5186\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u7279\u5225\u53d7\u76ca\u3082\u518d\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/span>\u9577\u5973\u304c\u76f8\u7d9a\u958b\u59cb\u524d5\u5e74\u4ee5\u5185\u306b100\u4e07\u5186\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u751f\u524d\u8d08\u4e0e\u6b04\u306b\u300c\u73fe\u91d1\u300d\u300c\u9577\u5973100\u4e07\u5186\u300d\u3068\u5165\u529b\u3059\u308b\u3068\u57fa\u790e\u8ca1\u7523\u304c2,200\u4e07\u5186\u3068\u306a\u308a\u3001\u9577\u5973\u306f\u7279\u5225\u53d7\u76ca100\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u306683\u4e073,333\u5186\u3001\u9577\u7537\u30fb\u6b21\u7537\u306f\u305d\u308c\u305e\u308c183\u4e073,333\u5186\u3092\u8acb\u6c42\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>Excel\u30b7\u30fc\u30c8\u4f7f\u7528\u6642\u306e\u6ce8\u610f\u70b9\u3068\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/YTtiMpqXskOXMGckzvEVT32arjvIihn_WHWJkj66H9GvLstTyZzsEDeQO2djMj7Mtf1391esV9KtQrLUF-r0Wr4iXuN3T0kY4a-ESRw1wG2w-XrENGRkjikjSeH91yfwY-SzI8WIJWkfabkrgA\" alt=\"\u753b\u50cf\" \/><\/p>\n<p>\u3053\u306e\u30b7\u30fc\u30c8\u306f\u63d0\u4f9b\u958b\u59cb\u4ee5\u964d\u66f4\u65b0\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u8fd1\u5e74\u306e\u5224\u4f8b\u30fb\u88c1\u5224\u4f8b\u3084\u6700\u65b0\u5b9f\u52d9\u306b\u5b8c\u5168\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u4e0d\u52d5\u7523\u3084\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u8a55\u4fa1\u304c\u96e3\u3057\u3044\u8ca1\u7523\u306f\u5165\u529b\u91d1\u984d\u306e\u7b97\u5b9a\u306b\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u76ee\u5b89\u3068\u3057\u3066\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u907a\u7559\u5206\u8a08\u7b97\u3067\u9593\u9055\u3044\u3084\u3059\u30445\u3064\u306e\u6ce8\u610f\u70b9<\/h2>\n<h3>\u6ce8\u610f\u70b91\uff1a\u7279\u5225\u53d7\u76ca\u306e\u6271\u3044\u306810\u5e74\u306e\u6301\u3061\u623b\u3057\u671f\u9593<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2022\/07\/23650481_s-1.jpg\" alt=\"\u753b\u50cf\" \/><\/p>\n<p>\u7279\u5225\u53d7\u76ca\u306f\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u305f\u7279\u5225\u306a\u5229\u76ca\u3067\u3001\u6b21\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e8b\u696d\u7528\u8cc7\u7523\uff08\u5bb6\u696d\u3092\u7d99\u3050\u76f8\u7d9a\u4eba\u3078\u306e\u682a\u5f0f\u30fb\u8fb2\u5730\u306e\u8d08\u4e0e\uff09<\/li>\n<li>\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e<\/li>\n<li>\u591a\u984d\u306e\u91d1\u92ad\u30fb\u6709\u4fa1\u8a3c\u5238\u30fb\u91d1\u92ad\u50b5\u6a29\u306e\u8d08\u4e0e<\/li>\n<li>\u5927\u5b66\u9032\u5b66\u30fb\u7559\u5b66\u306a\u3069\u306e\u9ad8\u7b49\u6559\u80b2\u8cc7\u91d1<\/li>\n<li>\u5a5a\u59fb\u30fb\u990a\u5b50\u7e01\u7d44\u306e\u305f\u3081\u306e\u6301\u53c2\u91d1\u3084\u652f\u5ea6\u91d1<\/li>\n<\/ul>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u304a\u5c0f\u9063\u3044\u3084\u6276\u990a\u7fa9\u52d9\u7bc4\u56f2\u5185\u306e\u91d1\u92ad\u3001\u7fa9\u52d9\u6559\u80b2\u8cbb\u7528\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>2019\u5e74\u6539\u6b63\u306b\u3088\u308a\u3001\u57fa\u790e\u8ca1\u7523\u306b\u7b97\u5165\u3055\u308c\u308b\u76f8\u7d9a\u4eba\u3078\u306e\u7279\u5225\u53d7\u76ca\u306f\u539f\u5247<strong>\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185<\/strong>\u306b\u9650\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u30572019\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u958b\u59cb\u3057\u305f\u76f8\u7d9a\u3067\u306f\u671f\u9593\u5236\u9650\u306a\u304f\u8003\u616e\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6ce8\u610f\u70b92\uff1a\u5bc4\u4e0e\u5206\u306f\u907a\u7559\u5206\u8a08\u7b97\u3067\u8003\u616e\u3055\u308c\u306a\u3044<\/h3>\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u5bc4\u4e0e\u5206\u306f\u88ab\u76f8\u7d9a\u4eba\u306b\u7279\u5225\u306a\u8ca2\u732e\u3092\u3057\u305f\u76f8\u7d9a\u4eba\u306b\u591a\u304f\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3055\u305b\u308b\u5236\u5ea6\u3067\u3001\u5bb6\u696d\u5f93\u4e8b\u3001\u51fa\u8cc7\u3001\u7642\u990a\u770b\u8b77\u3001\u6276\u990a\u3001\u8ca1\u7523\u7ba1\u7406\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span>\u305f\u3060\u3057<strong>\u5bc4\u4e0e\u5206\u306f\u907a\u7559\u5206\u306e\u7b97\u5b9a\u3067\u306f\u8003\u616e\u3055\u308c\u307e\u305b\u3093<\/strong>\u3002\u30b7\u30fc\u30c8\u306b\u3082\u5165\u529b\u6b04\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6ce8\u610f\u70b93\uff1a\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u306a\u3069\u8a55\u4fa1\u304c\u96e3\u3057\u3044\u8ca1\u7523\u306e\u6271\u3044\u65b9<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u8a08\u7b97\u3067\u306f\u3001\u571f\u5730\u306f\u539f\u5247<strong>\u8def\u7dda\u4fa1\u65b9\u5f0f<\/strong>\uff08\u9053\u8def\u306b\u9762\u3059\u308b\u5b85\u57301\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\u3067\u8a08\u7b97\uff09\u307e\u305f\u306f<strong>\u500d\u7387\u65b9\u5f0f<\/strong>\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u56fd\u7a0e\u5e81\u306e\u500d\u7387\u3092\u4e57\u3058\u308b\uff09\u3067\u8a55\u4fa1\u3057\u3001\u5bb6\u5c4b\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u7528\u3044\u307e\u3059\u3002\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602.htm\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#1155cc;text-decoration:underline\">\u56fd\u7a0e\u5e81<\/span><\/a>\uff09\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u4f1a\u793e\u898f\u6a21\u3084\u682a\u4e3b\u533a\u5206\u306b\u5fdc\u3058\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u30fb\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u30fb\u4f75\u7528\u65b9\u5f0f\u306a\u3069\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4638.htm\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#1155cc;text-decoration:underline\">\u56fd\u7a0e\u5e81<\/span><\/a>\uff09<\/p>\n<p>\u305f\u3060\u3057<strong>\u907a\u7559\u5206\u8a08\u7b97\u3067\u7528\u3044\u308b\u306e\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u306f\u306a\u304f\u5ba2\u89b3\u7684\u306a\u6642\u4fa1\uff08\u5b9f\u52e2\u4fa1\u683c\uff09<\/strong>\u3067\u3059\u3002\u8a55\u4fa1\u306b\u4e89\u3044\u304c\u751f\u3058\u3084\u3059\u304f\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306a\u3069\u306e\u8a55\u4fa1\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6ce8\u610f\u70b94\uff1a\u751f\u547d\u4fdd\u967a\u91d1\u306f\u539f\u5247\u3068\u3057\u3066\u907a\u7559\u5206\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306f\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u53d7\u76ca\u306b\u3042\u305f\u3089\u305a\u3001\u57fa\u790e\u8ca1\u7523\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u9ad8\u88c1\u306f\u3001\u53d7\u53d6\u4eba\u3068\u4ed6\u306e\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u4e0d\u516c\u5e73\u304c\u300c\u5230\u5e95\u662f\u8a8d\u3067\u304d\u306a\u3044\u307b\u3069\u8457\u3057\u3044\u3068\u8a55\u4fa1\u3059\u3079\u304d\u7279\u6bb5\u306e\u4e8b\u60c5\u300d\u304c\u3042\u308b\u5834\u5408\u3001\u4f8b\u5916\u7684\u306b\u7279\u5225\u53d7\u76ca\u306b\u6e96\u3058\u3066\u6301\u3061\u623b\u3057\u5bfe\u8c61\u306b\u306a\u308b\u3068\u5224\u793a\u3057\u307e\u3057\u305f\uff08\u6700\u6c7a\u5e73\u621016\u5e7410\u670829\u65e5\uff09\u3002\u907a\u7523\u7dcf\u984d\u306b\u5bfe\u3059\u308b\u4fdd\u967a\u91d1\u6bd4\u7387\u3084\u540c\u5c45\u30fb\u4ecb\u8b77\u72b6\u6cc1\u306a\u3069\u3092\u7dcf\u5408\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u9ad8\u984d\u306a\u751f\u547d\u4fdd\u967a\u91d1\u306f\u4e89\u70b9\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n<h3>\u6ce8\u610f\u70b95\uff1a\u76f8\u7d9a\u50b5\u52d9\uff08\u501f\u91d1\u306a\u3069\uff09\u306e\u63a7\u9664\u3092\u5fd8\u308c\u306a\u3044<\/h3>\n<p>\u57fa\u790e\u8ca1\u7523\u306e\u8a08\u7b97\u3067\u306f<strong>\u76f8\u7d9a\u50b5\u52d9\u3092\u5dee\u3057\u5f15\u304f<\/strong>\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3060\u3051\u3067\u8a08\u7b97\u3059\u308b\u3068\u907a\u7559\u5206\u984d\u3092\u904e\u5927\u306b\u898b\u7a4d\u3082\u308a\u307e\u3059\u3002\u30b7\u30fc\u30c8\u3067\u3082\u50b5\u52d9\u6b04\u306b\u5165\u529b\u3059\u308c\u3070\u81ea\u52d5\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u3068\u6d41\u308c<\/h2>\n<h3>\u307e\u305a\u306f\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3067\u8acb\u6c42\u306e\u610f\u601d\u8868\u793a\u3092\u3059\u308b<\/h3>\n<p>\u6700\u521d\u306b\u76f8\u7d9a\u4eba\u3068\u907a\u7523\u984d\u3092\u8abf\u67fb\u30fb\u78ba\u5b9a\u3057\u3001\u4fb5\u5bb3\u3057\u3066\u3044\u308b\u76f8\u624b\u306b\u8acb\u6c42\u306e\u610f\u601d\u8868\u793a\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u91cd\u8981\u306a\u306e\u304c<strong>\u6642\u52b9\u30fb\u671f\u9593\u5236\u9650<\/strong>\u3067\u3059\u3002\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u6a29\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u304a\u3088\u3073\u4fb5\u5bb3\u3059\u308b\u8d08\u4e0e\u30fb\u907a\u8d08\u3092\u77e5\u3063\u305f\u3068\u304d\u304b\u30891\u5e74\u3067\u6642\u52b9\u6d88\u6ec5\u3057\u307e\u3059\u3002\u307e\u305f\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u5e74\u3092\u7d4c\u904e\u3057\u305f\u3068\u304d\u3082\u884c\u4f7f\u3067\u304d\u307e\u305b\u3093\uff08\u9664\u65a5\u671f\u9593\uff09\u3002\u8a3c\u62e0\u3092\u6b8b\u3059\u305f\u3081<strong>\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\uff08\u914d\u9054\u8a3c\u660e\u4ed8\u304d\uff09<\/strong>\u3067\u8acb\u6c42\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u8acb\u6c42\u306e\u610f\u601d\u8868\u793a\u3067\u751f\u3058\u305f\u91d1\u92ad\u50b5\u6a29\u306f\u3001\u610f\u601d\u8868\u793a\u306e\u6642\u304b\u3089\u884c\u4f7f\u3067\u304d\u3001\u539f\u52475\u5e74\u3067\u6d88\u6ec5\u6642\u52b9\u306b\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5f53\u4e8b\u8005\u9593\u3067\u306e\u8a71\u3057\u5408\u3044\uff08\u4ea4\u6e09\uff09<\/h3>\n<p>\u610f\u601d\u8868\u793a\u5f8c\u306f\u652f\u6255\u984d\u3084\u652f\u6255\u65b9\u6cd5\u3092\u8a71\u3057\u5408\u3044\u307e\u3059\u3002\u9577\u671f\u5316\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u65e9\u3044\u6bb5\u968e\u3067\u5f01\u8b77\u58eb\u306b\u5165\u3063\u3066\u3082\u3089\u3046\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<h3>\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u306e\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u8abf\u505c<\/h3>\n<p>\u5408\u610f\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u306b<strong>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u8abf\u505c<\/strong>\u3092\u7533\u3057\u7acb\u3066\u307e\u3059\u3002\u8abf\u505c\u59d4\u54e1\u304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decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/hF-An2md8xmCfecg6W1zUTOcyV8vEVTRJq5EoT5AQDBdne0910--GPcMwCGDSbZ6wlwT1f3GvkbWzKCoG1JSeQ9OsXlJvaaafCqgwuQdv0ai_vo9gaVEEmzJu8KQNyqqbqBDHG25fg9V_eQXKw\" alt=\"\u753b\u50cf\" \/><\/p>\n<h3>\u907a\u8a00\u66f8\u306e\u4ed8\u8a00\u4e8b\u9805\u3067\u60f3\u3044\u3092\u4f1d\u3048\u308b<\/h3>\n<p>\u907a\u8a00\u66f8\u306b\u306f\u6cd5\u7684\u52b9\u529b\u306e\u3042\u308b\u5185\u5bb9\u306e\u307b\u304b\u300c\u4ed8\u8a00\u4e8b\u9805\u300d\u3092\u66f8\u304d\u6dfb\u3048\u3089\u308c\u307e\u3059\u3002\u914d\u5206\u306e\u7406\u7531\u3084\u611f\u8b1d\u3092\u4f1d\u3048\u308b\u3053\u3068\u3067\u76f8\u7d9a\u4eba\u306e\u611f\u60c5\u7684\u7d0d\u5f97\u304c\u5f97\u3089\u308c\u3001\u4e89\u3044\u306e\u6291\u6b62\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u3092\u6d3b\u7528\u3057\u3066\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3092\u907a\u3059<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306f\u539f\u5247\u3068\u3057\u3066\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3067\u907a\u7559\u5206\u8a08\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306b\u78ba\u5b9f\u306b\u8ca1\u7523\u3092\u907a\u3057\u305f\u3044\u5834\u5408\u306b\u6709\u52b9\u3067\u3059\u3002\u305f\u3060\u3057\u4fdd\u967a\u91d1\u304c\u8457\u3057\u304f\u9ad8\u984d\u3060\u3068\u7279\u5225\u53d7\u76ca\u306b\u6e96\u3058\u3066\u6301\u3061\u623b\u3057\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u305f\u3081\u3001\u91d1\u984d\u30d0\u30e9\u30f3\u30b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u751f\u524d\u8d08\u4e0e\u3092\u8a08\u753b\u7684\u306b\u884c\u3046\u969b\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>\u76f8\u7d9a\u4eba\u3078\u306e\u8d08\u4e0e\u306f\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306a\u3089\u57fa\u790e\u8ca1\u7523\u306b\u6301\u3061\u623b\u3055\u308c\u307e\u3059\u3002\u5f53\u4e8b\u8005\u53cc\u65b9\u304c\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u52a0\u3048\u308b\u3068\u77e5\u3063\u3066\u884c\u3063\u305f\u8d08\u4e0e\u306f10\u5e74\u3088\u308a\u524d\u3067\u3082\u5bfe\u8c61\u3067\u3059\u3002\u751f\u524d\u8d08\u4e0e\u3067\u5bfe\u7b56\u3059\u308b\u306a\u3089\u8a08\u753b\u7684\u306b\u65e9\u3081\u304b\u3089\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u907a\u7559\u5206\u306e\u57fa\u672c\u3068\u8a08\u7b97\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u52d5\u753b\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u8a18\u4e8b\u306e\u5fa9\u7fd2\u3068\u3057\u3066\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u907a\u7559\u5206\u8a08\u7b97\u30b7\u30fc\u30c8\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08Q&amp;A\uff09<\/h2>\n<h3>Q. 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