{"id":31466,"date":"2025-11-10T13:30:39","date_gmt":"2025-11-10T04:30:39","guid":{"rendered":"https:\/\/enman-souzoku.co.jp\/media\/?p=31466"},"modified":"2025-11-11T12:42:22","modified_gmt":"2025-11-11T03:42:22","slug":"souzokushitatochi-baikyaku","status":"publish","type":"post","link":"https:\/\/enman-souzoku.co.jp\/media\/inheritance\/souzokushitatochi-baikyaku\/","title":{"rendered":"\u76f8\u7d9a\u3057\u305f\u571f\u5730\u58f2\u5374\u6642\u306e\u7a0e\u91d1\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u65b9\u6cd5\uff5c\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3068\u78ba\u5b9a\u7533\u544a\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u9069\u5207\u306a\u77e5\u8b58\u3068\u5bfe\u7b56\u306b\u3088\u308a\u7a0e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u30843000\u4e07\u5186\u63a7\u9664\u306a\u3069\u306e\u7bc0\u7a0e\u5bfe\u7b56\u304b\u3089\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u65b9\u6cd5\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u7a0e\u91d1\u8a08\u7b97\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3001\u6700\u9069\u306a\u58f2\u5374\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u3067\u3001\u624b\u53d6\u308a\u984d\u3092\u6700\u5927\u5316\u3059\u308b\u65b9\u6cd5\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. \u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u57fa\u672c\u77e5\u8b58<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-29.png\" alt=\"\" class=\"wp-image-31468\" srcset=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-29.png 1536w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-29-300x200.png 300w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-29-768x512.png 768w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001<strong>\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8907\u6570\u306e\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/strong>\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e3\u3064\u3067\u3001\u3053\u308c\u3089\u306e\u7a0e\u91d1\u306f\u8b72\u6e21\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u58f2\u5374\u3067\u306f\u3001\u58f2\u5374\u4fa1\u683c\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u8b72\u6e21\u6240\u5f97\u3068\u306a\u308a\u3001\u3053\u306e\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u5834\u5408\u306f\u901a\u5e38\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u3068\u306f\u7570\u306a\u308b\u7279\u6b8a\u306a\u8a08\u7b97\u65b9\u6cd5\u3084\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u6b63\u3057\u3044\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.1 \u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u3068\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h3>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001<strong>\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u751f\u3058\u308b\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8b72\u6e21\u6240\u5f97 = \u8b72\u6e21\u4fa1\u984d &#8211; \uff08\u53d6\u5f97\u8cbb + \u8b72\u6e21\u8cbb\u7528\uff09<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u9805\u76ee<\/strong><\/td><td><strong>\u5185\u5bb9<\/strong><\/td><\/tr><tr><td>\u8b72\u6e21\u4fa1\u984d<\/td><td>\u571f\u5730\u306e\u58f2\u5374\u4fa1\u683c<\/td><\/tr><tr><td>\u53d6\u5f97\u8cbb<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u3084\u8d08\u4e0e\u8005\u304c\u305d\u306e\u571f\u5730\u5efa\u7269\u3092\u8cb7\u3044\u5165\u308c\u305f\u3068\u304d\u306e\u8cfc\u5165\u4ee3\u91d1\u3084\u8cfc\u5165\u624b\u6570\u6599\u306a\u3069\u3092\u57fa\u306b\u8a08\u7b97<\/td><\/tr><tr><td>\u8b72\u6e21\u8cbb\u7528<\/td><td>\u58f2\u5374\u6642\u306b\u304b\u304b\u3063\u305f\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u6e2c\u91cf\u8cbb\u3001\u5370\u7d19\u7a0e\u306a\u3069<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001<strong>\u571f\u5730\u306e\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3068\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u5206\u3051\u3089\u308c<\/strong>\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6240\u6709\u671f\u9593<\/strong><\/td><td><strong>\u533a\u5206<\/strong><\/td><td><strong>\u6240\u5f97\u7a0e\u7387<\/strong><\/td><\/tr><tr><td>5\u5e74\u4ee5\u4e0b<\/td><td>\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>30.63%<\/td><\/tr><tr><td>5\u5e74\u8d85<\/td><td>\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>15.315%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u5834\u5408\u3001\u6240\u6709\u671f\u9593\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u65e5\u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067\u65e2\u306b\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.2 \u4f4f\u6c11\u7a0e\u3068\u306e\u95a2\u4fc2\u6027<\/strong><\/h3>\n\n\n\n<p>\u571f\u5730\u58f2\u5374\u6642\u306e\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3068\u3042\u308f\u305b\u3066<strong>\u4f4f\u6c11\u7a0e\u3082\u8ab2\u7a0e\u3055\u308c\u308b<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u3082\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6240\u6709\u671f\u9593<\/strong><\/td><td><strong>\u533a\u5206<\/strong><\/td><td><strong>\u4f4f\u6c11\u7a0e\u7387<\/strong><\/td><\/tr><tr><td>5\u5e74\u4ee5\u4e0b<\/td><td>\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>9%<\/td><\/tr><tr><td>5\u5e74\u8d85<\/td><td>\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f4f\u6c11\u7a0e\u306f\u6240\u5f97\u7a0e\u3068\u7570\u306a\u308a\u3001<strong>\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306e6\u6708\u304b\u3089\u7fcc\u3005\u5e74\u306e5\u6708\u306b\u304b\u3051\u30664\u56de\u306b\u5206\u3051\u3066\u7d0d\u4ed8<\/strong>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u4e00\u62ec\u3067\u7d0d\u4ed8\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u4f4f\u6c11\u7a0e\u306f\u5206\u5272\u7d0d\u4ed8\u3068\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3082\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u306e\u8b72\u6e21\u6240\u5f97\u91d1\u984d\u3092\u57fa\u6e96\u3068\u3059\u308b\u305f\u3081\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306a\u3069\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4f4f\u6c11\u7a0e\u984d\u3082\u540c\u69d8\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.3 \u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066<\/strong><\/h3>\n\n\n\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3001<strong>\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u5e73\u621025\u5e74\u304b\u3089\u4ee4\u548c19\u5e74\u307e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u7279\u5225\u306a\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3082\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001<strong>\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e2.1%<\/strong>\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5148\u307b\u3069\u793a\u3057\u305f\u6240\u5f97\u7a0e\u7387\u306b\u306f\u65e2\u306b\u3053\u306e\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u542b\u307e\u308c\u305f\u7a0e\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6240\u6709\u671f\u9593<\/strong><\/td><td><strong>\u6240\u5f97\u7a0e\u7387\uff08\u672c\u5247\uff09<\/strong><\/td><td><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/strong><\/td><td><strong>\u5408\u8a08\u7a0e\u7387<\/strong><\/td><\/tr><tr><td>5\u5e74\u4ee5\u4e0b<\/td><td>30%<\/td><td>0.63%<\/td><td>30.63%<\/td><\/tr><tr><td>5\u5e74\u8d85<\/td><td>15%<\/td><td>0.315%<\/td><td>15.315%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u6240\u5f97\u7a0e\u3068\u4e00\u4f53\u3068\u3057\u3066\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u8005\u304c\u500b\u5225\u306b\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u6240\u5f97\u7a0e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u3068\u3001\u81ea\u52d5\u7684\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u3082\u8a08\u7b97\u3055\u308c\u3001\u5408\u8a08\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u671f\u9593\u306f\u4ee4\u548c19\u5e7412\u670831\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001<strong>\u4ee4\u548c20\u5e74\u4ee5\u964d\u306e\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093<\/strong>\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. \u76f8\u7d9a\u3057\u305f\u571f\u5730\u58f2\u5374\u6642\u306e\u7a0e\u91d1\u8a08\u7b97\u3067\u91cd\u8981\u306a\u53d6\u5f97\u8cbb\u306e\u8003\u3048\u65b9<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-30.png\" alt=\"\" class=\"wp-image-31469\" srcset=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-30.png 1536w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-30-300x200.png 300w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306e\u7a0e\u91d1\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001<strong>\u53d6\u5f97\u8cbb\u306e\u6b63\u78ba\u306a\u628a\u63e1\u3068\u8a08\u7b97\u304c\u7bc0\u7a0e\u306e\u9375<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u53d6\u5f97\u8cbb\u306f\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u300c\u8b72\u6e21\u4fa1\u984d\uff0d\u53d6\u5f97\u8cbb\uff0d\u8b72\u6e21\u8cbb\u7528\u300d\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u8981\u7d20\u3067\u3042\u308a\u3001\u53d6\u5f97\u8cbb\u304c\u5927\u304d\u3051\u308c\u3070\u5927\u304d\u3044\u307b\u3069\u8b72\u6e21\u6240\u5f97\u304c\u5c0f\u3055\u304f\u306a\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.1 \u76f8\u7d9a\u6642\u306e\u53d6\u5f97\u8cbb\u306e\u57fa\u6e96<\/strong><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u304c\u5b9f\u969b\u306b\u305d\u306e\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u6642\u306e\u4fa1\u984d<\/strong>\u304c\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u76f8\u7d9a\u6642\u306e\u6642\u4fa1\u3067\u306f\u306a\u304f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u904e\u53bb\u306b\u8cfc\u5165\u3057\u305f\u969b\u306e\u4fa1\u984d\u3092\u5f15\u304d\u7d99\u3050\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u53d6\u5f97\u8cbb\u306e\u57fa\u6e96\u3068\u306a\u308b\u4fa1\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u53d6\u5f97\u65b9\u6cd5<\/strong><\/td><td><strong>\u53d6\u5f97\u8cbb\u306e\u57fa\u6e96<\/strong><\/td><td><strong>\u5099\u8003<\/strong><\/td><\/tr><tr><td>\u8cfc\u5165\u306b\u3088\u308b\u53d6\u5f97<\/td><td>\u8cfc\u5165\u4ee3\u91d1\uff0b\u8cfc\u5165\u6642\u306e\u8af8\u8cbb\u7528<\/td><td>\u5951\u7d04\u66f8\u7b49\u3067\u91d1\u984d\u304c\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408<\/td><\/tr><tr><td>\u76f8\u7d9a\u306b\u3088\u308b\u53d6\u5f97<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u304e<\/td><td>\u76f8\u7d9a\u6642\u306e\u6642\u4fa1\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f<\/td><\/tr><tr><td>\u8d08\u4e0e\u306b\u3088\u308b\u53d6\u5f97<\/td><td>\u8d08\u4e0e\u8005\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u304e<\/td><td>\u8d08\u4e0e\u6642\u306e\u6642\u4fa1\u3067\u306f\u306a\u3044<\/td><\/tr><tr><td>\u4ea4\u63db\u306b\u3088\u308b\u53d6\u5f97<\/td><td>\u4ea4\u63db\u6642\u306e\u6642\u4fa1<\/td><td>\u7b49\u4fa1\u4ea4\u63db\u306e\u5834\u5408<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u9ad8\u304f\u7b97\u5b9a\u3055\u308c\u3066\u3044\u3066\u3082\u3001<strong>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u5225\u306e\u91d1\u984d<\/strong>\u3068\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.2 \u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u5b9f\u984d\u53d6\u5f97\u8cbb\u306e\u9078\u629e<\/strong><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u58f2\u5374\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u6642\u671f\u304c\u53e4\u304f\u3001\u53d6\u5f97\u6642\u306e\u8cc7\u6599\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u5b9f\u969b\u306e\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u5834\u5408\u306b\u306f\u3001<strong>\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u5b9f\u984d\u53d6\u5f97\u8cbb\u306e\u3044\u305a\u308c\u304b\u6709\u5229\u306a\u65b9\u3092\u9078\u629e<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2.2.1 \u6982\u7b97\u53d6\u5f97\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h4>\n\n\n\n<p>\u6982\u7b97\u53d6\u5f97\u8cbb\u306f\u8b72\u6e21\u4fa1\u984d\u306e5%\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u571f\u5730\u30923,000\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u6982\u7b97\u53d6\u5f97\u8cbb\u306f150\u4e07\u5186\uff083,000\u4e07\u5186\u00d75%\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2.2.2 \u5b9f\u984d\u53d6\u5f97\u8cbb\u3068\u306e\u6bd4\u8f03\u691c\u8a0e<\/strong><\/h4>\n\n\n\n<p>\u5b9f\u984d\u53d6\u5f97\u8cbb\u304c\u8b72\u6e21\u4fa1\u984d\u306e5%\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u5834\u5408\u306b\u306f\u3001\u6982\u7b97\u53d6\u5f97\u8cbb\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u5b9f\u984d\u53d6\u5f97\u8cbb\u304c5%\u3092\u4e0a\u56de\u308b\u5834\u5408\u306f\u3001\u5b9f\u984d\u53d6\u5f97\u8cbb\u3092\u9078\u629e\u3059\u308b\u65b9\u304c\u6709\u5229\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30b1\u30fc\u30b9<\/strong><\/td><td><strong>\u6709\u5229\u306a\u9078\u629e<\/strong><\/td><td><strong>\u7bc0\u7a0e\u52b9\u679c<\/strong><\/td><\/tr><tr><td>\u5b9f\u984d\u53d6\u5f97\u8cbb\uff1c\u8b72\u6e21\u4fa1\u984d\u00d75%<\/td><td>\u6982\u7b97\u53d6\u5f97\u8cbb<\/td><td>\u53d6\u5f97\u8cbb\u304c\u5897\u984d\u3055\u308c\u3001\u8b72\u6e21\u6240\u5f97\u304c\u6e1b\u5c11<\/td><\/tr><tr><td>\u5b9f\u984d\u53d6\u5f97\u8cbb\uff1e\u8b72\u6e21\u4fa1\u984d\u00d75%<\/td><td>\u5b9f\u984d\u53d6\u5f97\u8cbb<\/td><td>\u3088\u308a\u591a\u304f\u306e\u53d6\u5f97\u8cbb\u3092\u8a08\u4e0a\u53ef\u80fd<\/td><\/tr><tr><td>\u53d6\u5f97\u8cbb\u4e0d\u660e<\/td><td>\u6982\u7b97\u53d6\u5f97\u8cbb<\/td><td>\u78ba\u5b9f\u306b5%\u306e\u53d6\u5f97\u8cbb\u3092\u8a08\u4e0a\u53ef\u80fd<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.3 \u53d6\u5f97\u8cbb\u306b\u542b\u3081\u3089\u308c\u308b\u8cbb\u7528\u306e\u7a2e\u985e<\/strong><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u571f\u5730\u53d6\u5f97\u6642\u306b\u652f\u6255\u3063\u305f\u8cfc\u5165\u4ee3\u91d1\u4ee5\u5916\u306e\u95a2\u9023\u8cbb\u7528\u3082\u542b\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u8cbb\u7528\u3092\u9069\u5207\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u53d6\u5f97\u8cbb\u3092\u5897\u52a0\u3055\u305b\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2.3.1 \u571f\u5730\u53d6\u5f97\u6642\u306b\u53d6\u5f97\u8cbb\u306b\u542b\u3081\u3089\u308c\u308b\u8cbb\u7528<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8cbb\u7528\u306e\u7a2e\u985e<\/strong><\/td><td><strong>\u5177\u4f53\u4f8b<\/strong><\/td><td><strong>\u6ce8\u610f\u70b9<\/strong><\/td><\/tr><tr><td>\u4ef2\u4ecb\u624b\u6570\u6599<\/td><td>\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u306e\u4ef2\u4ecb\u624b\u6570\u6599<\/td><td>\u9818\u53ce\u66f8\u7b49\u306e\u8a3c\u660e\u66f8\u985e\u304c\u5fc5\u8981<\/td><\/tr><tr><td>\u767b\u8a18\u8cbb\u7528<\/td><td>\u767b\u9332\u514d\u8a31\u7a0e\u3001\u53f8\u6cd5\u66f8\u58eb\u5831\u916c<\/td><td>\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306b\u95a2\u3059\u308b\u8cbb\u7528<\/td><\/tr><tr><td>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/td><td>\u90fd\u9053\u5e9c\u770c\u7a0e\u3068\u3057\u3066\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d<\/td><td>\u53d6\u5f97\u6642\u306b\u8ab2\u7a0e\u3055\u308c\u305f\u5206\u306e\u307f<\/td><\/tr><tr><td>\u5370\u7d19\u7a0e<\/td><td>\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8cbc\u4ed8\u3057\u305f\u5370\u7d19\u4ee3<\/td><td>\u5951\u7d04\u66f81\u901a\u5206\u306e\u5370\u7d19\u7a0e<\/td><\/tr><tr><td>\u6e2c\u91cf\u8cbb<\/td><td>\u571f\u5730\u5883\u754c\u78ba\u5b9a\u6e2c\u91cf\u8cbb\u7528<\/td><td>\u53d6\u5f97\u306b\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u306e\u307f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2.3.2 \u571f\u5730\u6539\u826f\u8cbb\u7b49\u306e\u8cc7\u672c\u7684\u652f\u51fa<\/strong><\/h4>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u571f\u5730\u53d6\u5f97\u5f8c\u306b\u884c\u3063\u305f\u6539\u826f\u5de5\u4e8b\u3084\u8a2d\u5099\u6295\u8cc7\u306e\u3046\u3061\u3001<strong>\u8cc7\u672c\u7684\u652f\u51fa\u306b\u8a72\u5f53\u3059\u308b\u8cbb\u7528\u3082\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cc7\u672c\u7684\u652f\u51fa\u3068\u3057\u3066\u53d6\u5f97\u8cbb\u306b\u542b\u3081\u3089\u308c\u308b\u4e3b\u306a\u8cbb\u7528\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u571f\u5730\u306e\u9020\u6210\u8cbb\u7528\uff08\u6574\u5730\u3001\u76db\u571f\u3001\u5207\u571f\u7b49\uff09<\/li>\n\n\n\n<li>\u571f\u5730\u306e\u5730\u76e4\u6539\u826f\u5de5\u4e8b\u8cbb<\/li>\n\n\n\n<li>\u64c1\u58c1\u5de5\u4e8b\u8cbb\u7528<\/li>\n\n\n\n<li>\u6392\u6c34\u8a2d\u5099\u5de5\u4e8b\u8cbb<\/li>\n\n\n\n<li>\u9053\u8def\u6574\u5099\u8cbb\u7528\uff08\u79c1\u9053\u90e8\u5206\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u306f\u5358\u306a\u308b\u4fee\u7e55\u8cbb\u3067\u306f\u306a\u304f\u3001<strong>\u571f\u5730\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u8cc7\u672c\u7684\u6027\u8cea\u3092\u6709\u3059\u308b\u652f\u51fa\u3067\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u307e\u305f\u3001\u652f\u51fa\u6642\u671f\u306b\u3064\u3044\u3066\u3082\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u8ca0\u62c5\u3057\u305f\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2.3.3 \u53d6\u5f97\u8cbb\u306b\u542b\u3081\u3089\u308c\u306a\u3044\u8cbb\u7528<\/strong><\/h4>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u306f\u53d6\u5f97\u8cbb\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\n\n\n\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8cbb\u7528<\/li>\n\n\n\n<li>\u571f\u5730\u306e\u7dad\u6301\u7ba1\u7406\u8cbb\u7528<\/li>\n\n\n\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e<\/li>\n\n\n\n<li>\u501f\u5165\u91d1\u306e\u5229\u606f\uff08\u571f\u5730\u53d6\u5f97\u306e\u305f\u3081\u306e\u501f\u5165\u91d1\u3092\u9664\u304f\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u8cbb\u7528\u3068\u53d6\u5f97\u8cbb\u306b\u542b\u3081\u3089\u308c\u308b\u8cbb\u7528\u3092\u660e\u78ba\u306b\u533a\u5206\u3057\u3001<strong>\u9069\u5207\u306a\u8a3c\u62e0\u66f8\u985e\u3092\u6574\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u3082\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. \u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3067\u7a0e\u91d1\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-31.png\" alt=\"\" class=\"wp-image-31470\" srcset=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-31.png 1536w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-31-300x200.png 300w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-31-768x512.png 768w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306e\u7a0e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6\u304c<strong>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/strong>\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u4e00\u90e8\u3092\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u5927\u5e45\u306b\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.1 \u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/strong><\/h3>\n\n\n\n<p>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8981\u4ef6\u9805\u76ee<\/strong><\/td><td><strong>\u8a73\u7d30\u5185\u5bb9<\/strong><\/td><\/tr><tr><td>\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308b\u53d6\u5f97<\/td><td>\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u571f\u5730\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u3053\u3068<\/td><\/tr><tr><td>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e<\/td><td>\u305d\u306e\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u3053\u3068<\/td><\/tr><tr><td>\u58f2\u5374\u671f\u9650<\/td><td>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7fcc\u65e5\u304b\u30893\u5e7410\u304b\u6708\u4ee5\u5185\u306b\u58f2\u5374\u3059\u308b\u3053\u3068<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7fcc\u65e5\u304b\u30893\u5e7410\u304b\u6708\u4ee5\u5185<\/strong>\u3068\u3044\u3046\u671f\u9650\u306f\u7279\u306b\u91cd\u8981\u3067\u3001\u3053\u306e\u671f\u9593\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u304b\u6708\u4ee5\u5185\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff08\uff1d\u76f8\u7d9a\u958b\u59cb\u65e5\u304b\u308910\u304b\u6708\uff09\u306e\u7fcc\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u8b72\u6e21\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u3092\u5b9f\u969b\u306b\u7d0d\u3081\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f8b\u3048\u3070\u57fa\u790e\u63a7\u9664\u5185\u3067\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u7b49\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u984d\u304c0\u5186\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.2 \u52a0\u7b97\u3067\u304d\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h3>\n\n\n\n<p>\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u308b\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u53d6\u5f97\u8cbb\u52a0\u7b97\u984d\uff1d\u76f8\u7d9a\u7a0e\u984d\u00d7\u58f2\u5374\u3057\u305f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u00f7\uff08\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\uff0b\u50b5\u52d9\u63a7\u9664\u984d\uff09<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8a08\u7b97\u8981\u7d20<\/strong><\/td><td><strong>\u8aac\u660e<\/strong><\/td><\/tr><tr><td>\u76f8\u7d9a\u7a0e\u984d<\/td><td>\u5b9f\u969b\u306b\u7d0d\u4ed8\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d<\/td><\/tr><tr><td>\u58f2\u5374\u3057\u305f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/td><td>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u58f2\u5374\u571f\u5730\u306e\u8a55\u4fa1\u984d<\/td><\/tr><tr><td>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c<\/td><td>\u76f8\u7d9a\u8ca1\u7523\u5168\u4f53\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d<\/td><\/tr><tr><td>\u50b5\u52d9\u63a7\u9664\u984d<\/td><td>\u76f8\u7d9a\u50b5\u52d9\u3068\u3057\u3066\u63a7\u9664\u3055\u308c\u305f\u91d1\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u8a08\u7b97\u306b\u3088\u308a\u3001<strong>\u58f2\u5374\u3057\u305f\u571f\u5730\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u6309\u5206\u8a08\u7b97<\/strong>\u304c\u884c\u308f\u308c\u3001\u305d\u306e\u91d1\u984d\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.3 \u7279\u4f8b\u9069\u7528\u6642\u306e\u5177\u4f53\u7684\u306a\u7bc0\u7a0e\u52b9\u679c<\/strong><\/h3>\n\n\n\n<p>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\u306f\u975e\u5e38\u306b\u5927\u304d\u304f\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u6570\u767e\u4e07\u5186\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3067\u7bc0\u7a0e\u52b9\u679c\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u9805\u76ee<\/strong><\/td><td><strong>\u91d1\u984d<\/strong><\/td><\/tr><tr><td>\u571f\u5730\u306e\u58f2\u5374\u4fa1\u683c<\/td><td>5,000\u4e07\u5186<\/td><\/tr><tr><td>\u901a\u5e38\u306e\u53d6\u5f97\u8cbb\uff08\u6982\u7b97\u53d6\u5f97\u8cbb\uff09<\/td><td>250\u4e07\u5186\uff08\u58f2\u5374\u4fa1\u683c\u306e5%\uff09<\/td><\/tr><tr><td>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u9069\u7528\u984d<\/td><td>1,500\u4e07\u5186<\/td><\/tr><tr><td>\u8b72\u6e21\u8cbb\u7528<\/td><td>200\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u7279\u4f8b\u9069\u7528\u524d\u306e\u8b72\u6e21\u6240\u5f97<\/strong>\uff1a5,000\u4e07\u5186\uff0d250\u4e07\u5186\uff0d200\u4e07\u5186\uff1d4,550\u4e07\u5186<\/p>\n\n\n\n<p><strong>\u7279\u4f8b\u9069\u7528\u5f8c\u306e\u8b72\u6e21\u6240\u5f97<\/strong>\uff1a5,000\u4e07\u5186\uff0d\uff08250\u4e07\u5186\uff0b1,500\u4e07\u5186\uff09\uff0d200\u4e07\u5186\uff1d3,050\u4e07\u5186<\/p>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u306e\u5dee\u984d\u306f1,500\u4e07\u5186\u3068\u306a\u308a\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u7a0e\u738720.315%\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u7d04304\u4e07\u5186\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u52b9\u679c\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306f\u4ed6\u306e\u7279\u4f8b\u3068\u306e\u4f75\u7528\u3082\u53ef\u80fd\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001<strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3068\u306e\u4f75\u7528<\/strong>\u306b\u3088\u308a\u3001\u3055\u3089\u306a\u308b\u7bc0\u7a0e\u52b9\u679c\u3092\u671f\u5f85\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u5199\u3057\u3084\u58f2\u5374\u6642\u306e\u5951\u7d04\u66f8\u7b49\u3001\u591a\u304f\u306e\u66f8\u985e\u3092\u78ba\u5b9a\u7533\u544a\u6642\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u66f8\u985e\u306e\u6e96\u5099\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3084\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. \u76f8\u7d9a\u3057\u305f\u571f\u5730\u58f2\u5374\u3067\u6d3b\u7528\u3067\u304d\u308b\u305d\u306e\u4ed6\u306e\u7bc0\u7a0e\u5bfe\u7b56<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-32.png\" alt=\"\" class=\"wp-image-31472\" srcset=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-32.png 1536w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-32-300x200.png 300w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-32-768x512.png 768w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u4ee5\u5916\u306b\u3082\u6d3b\u7528\u3067\u304d\u308b\u7bc0\u7a0e\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5236\u5ea6\u3092\u9069\u5207\u306b\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001<strong>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b<\/strong>\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1 \u5c45\u4f4f\u7528\u8ca1\u7523\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/strong><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u304c\u3042\u308b\u5834\u5408\u3001<strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/strong>\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u306b\u3088\u308a\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u59273000\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3001\u5927\u5e45\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.1.1 \u9069\u7528\u8981\u4ef6\u3068\u6761\u4ef6<\/strong><\/h4>\n\n\n\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8981\u4ef6\u9805\u76ee<\/strong><\/td><td><strong>\u8a73\u7d30\u6761\u4ef6<\/strong><\/td><\/tr><tr><td>\u5c45\u4f4f\u671f\u9593<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u307e\u3067\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u3067\u3042\u308b\u3053\u3068<\/td><\/tr><tr><td>\u58f2\u5374\u671f\u9650<\/td><td>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067<\/td><\/tr><tr><td>\u5bb6\u5c4b\u306e\u72b6\u6cc1<\/td><td>\u662d\u548c56\u5e745\u670831\u65e5\u4ee5\u524d\u5efa\u7bc9\u306e\u5834\u5408\u306f\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3059\u304b\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3059\u3053\u3068<\/td><\/tr><tr><td>\u58f2\u5374\u4fa1\u683c<\/td><td>\u58f2\u5374\u4fa1\u683c\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.1.2 \u7a7a\u304d\u5bb6\u306e\u7279\u5225\u63a7\u9664\u3068\u306e\u4f75\u7528<\/strong><\/h4>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u4e00\u4eba\u66ae\u3089\u3057\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664<\/strong>\u306e\u9069\u7528\u3082\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u3067\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u7a7a\u304d\u5bb6\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u6700\u59273,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u5225\u63a7\u9664\u306f\u3001\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u304c3\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u6700\u59272,000\u4e07\u5186\u306b\u5236\u9650\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002&nbsp; \u307e\u305f\u3001\u540c\u4e00\u5e74\u4e2d\u306b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u7279\u4f8b\uff08\u6700\u59273,000\u4e07\u5186\uff09\u3068\u4f75\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u63a7\u9664\u984d\u306f\u5408\u8a083,000\u4e07\u5186\u307e\u3067\u304c\u4e0a\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.2 \u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u9069\u7528\u6761\u4ef6<\/strong><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.2.1 \u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8efd\u6e1b\u7a0e\u7387<\/strong><\/h4>\n\n\n\n<p>\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u6240\u6709\u671f\u9593\u3092\u5f15\u304d\u7d99\u3050<\/strong>\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u304c5\u5e74\u4ee5\u4e0a\u6240\u6709\u3057\u3066\u3044\u308c\u3070\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6240\u6709\u671f\u9593<\/strong><\/td><td><strong>\u6240\u5f97\u7a0e\u7387<\/strong><\/td><td><strong>\u4f4f\u6c11\u7a0e\u7387<\/strong><\/td><td><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/strong><\/td><td><strong>\u5408\u8a08\u7a0e\u7387<\/strong><\/td><\/tr><tr><td>\u77ed\u671f\uff085\u5e74\u4ee5\u4e0b\uff09<\/td><td>30%<\/td><td>9%<\/td><td>0.63%<\/td><td>39.63%<\/td><\/tr><tr><td>\u9577\u671f\uff085\u5e74\u8d85\uff09<\/td><td>15%<\/td><td>5%<\/td><td>0.315%<\/td><td>20.315%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.2.2 10\u5e74\u8d85\u6240\u6709\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/strong><\/h4>\n\n\n\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3067\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u3055\u3089\u306a\u308b\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f976000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u6240\u5f97\u7a0e10%\u3001\u4f4f\u6c11\u7a0e4%\u306e\u8efd\u6e1b\u7a0e\u7387<\/strong>\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.3 \u640d\u76ca\u901a\u7b97\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u8efd\u6e1b<\/strong><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u58f2\u5374\u3067\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u63a7\u9664\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.3.1 \u4ed6\u306e\u8b72\u6e21\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97<\/strong><\/h4>\n\n\n\n<p>\u540c\u4e00\u5e74\u5206\u306b\u4ed6\u306e\u571f\u5730\u3084\u5efa\u7269\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001<strong>\u8b72\u6e21\u640d\u5931\u3068\u8b72\u6e21\u6240\u5f97\u3092\u76f8\u6bba<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5168\u4f53\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u984d\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.3.2 \u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/strong><\/h4>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u3066\u65b0\u305f\u306b\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u3092\u5c06\u6765\u306b\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7279\u4f8b\u306e\u7a2e\u985e<\/strong><\/td><td><strong>\u9069\u7528\u8981\u4ef6<\/strong><\/td><td><strong>\u7bc0\u7a0e\u52b9\u679c<\/strong><\/td><\/tr><tr><td>\u8cb7\u63db\u3048\u7279\u4f8b<\/td><td>\u58f2\u5374\u4fa1\u683c1\u5104\u5186\u4ee5\u4e0b\u3001\u5e8a\u9762\u7a4d50\u33a1\u4ee5\u4e0a\u306e\u4f4f\u5b85\u53d6\u5f97<\/td><td>\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u7e70\u5ef6\u3079<\/td><\/tr><tr><td>\u4ea4\u63db\u7279\u4f8b<\/td><td>\u540c\u7a2e\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u306e\u4ea4\u63db<\/td><td>\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e<\/td><\/tr><tr><td>\u8cb7\u63db\u3048\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/td><td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u8d85\u306e\u8cb7\u63db\u3048\u640d\u5931<\/td><td>4\u5e74\u9593\u306e\u7e70\u8d8a\u63a7\u9664<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.3.3 \u8907\u6570\u5e74\u306b\u308f\u305f\u308b\u7e70\u8d8a\u63a7\u9664<\/strong><\/h4>\n\n\n\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u640d\u5931\u306f\u3001\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u5f53\u5e74\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u306e\u5e74\u306e\u7fcc\u5e74\u4ee5\u5f8c<strong>\u6700\u59273\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664\uff08\u7e70\u8d8a\u63a7\u9664\uff09\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u304b\u3089\u8b72\u6e21\u640d\u5931\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u3001\u6240\u5f97\u7a0e\u304a\u3088\u3073\u4f4f\u6c11\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u7bc0\u7a0e\u5236\u5ea6\u3092\u9069\u5207\u306b\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u58f2\u5374\u306b\u4f34\u3046\u7a0e\u8ca0\u62c5\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5404\u5236\u5ea6\u306b\u306f\u7d30\u304b\u306a\u9069\u7528\u8981\u4ef6\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. \u76f8\u7d9a\u3057\u305f\u571f\u5730\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u624b\u7d9a\u304d\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-39.png\" alt=\"\" class=\"wp-image-31479\" srcset=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-39.png 1536w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-39-300x200.png 300w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-39-768x512.png 768w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u306b\u306f\u671f\u9650\u304c\u3042\u308a\u3001\u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099\u3084\u6b63\u78ba\u306a\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u5168\u4f53\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5.1 \u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u3068\u63d0\u51fa\u66f8\u985e<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.1.1 \u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650<\/strong><\/h4>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u7533\u544a\u306f\u3001<strong>\u58f2\u5374\u3057\u305f\u5e74\u306e\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067<\/strong>\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4f59\u88d5\u3092\u6301\u3063\u305f\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8b72\u6e21\u6240\u5f97\u304c\u640d\u5931\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3084\u7fcc\u5e74\u4ee5\u964d\u3078\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.1.2 \u57fa\u672c\u7684\u306a\u63d0\u51fa\u66f8\u985e<\/strong><\/h4>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u58f2\u5374\u306b\u95a2\u3059\u308b\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u3068\u306a\u308b\u57fa\u672c\u7684\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u66f8\u985e\u540d<\/strong><\/td><td><strong>\u7528\u9014<\/strong><\/td><td><strong>\u5165\u624b\u5148<\/strong><\/td><\/tr><tr><td>\u78ba\u5b9a\u7533\u544a\u66f8B<\/td><td>\u6240\u5f97\u7a0e\u306e\u7533\u544a<\/td><td>\u7a0e\u52d9\u7f72\u30fb\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/td><\/tr><tr><td>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u517c\u8a08\u7b97\u660e\u7d30\u66f8\uff09<\/td><td>\u8b72\u6e21\u6240\u5f97\u306e\u8a73\u7d30\u8a08\u7b97<\/td><td>\u7a0e\u52d9\u7f72\u30fb\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/td><\/tr><tr><td>\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8<\/td><td>\u4f4f\u6c11\u7a0e\u306e\u7533\u544a<\/td><td>\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5.2 \u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u66f8\u4f5c\u6210\u65b9\u6cd5<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.2.1 \u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/strong><\/h4>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u57fa\u3065\u3044\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8b72\u6e21\u6240\u5f97 = \u8b72\u6e21\u4fa1\u984d &#8211; \uff08\u53d6\u5f97\u8cbb + \u8b72\u6e21\u8cbb\u7528\uff09- \u7279\u5225\u63a7\u9664\u984d<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.2.2 \u8b72\u6e21\u4fa1\u984d\u306e\u8a18\u8f09\u65b9\u6cd5<\/strong><\/h4>\n\n\n\n<p>\u8b72\u6e21\u4fa1\u984d\u306b\u306f\u3001\u571f\u5730\u306e\u58f2\u5374\u4ee3\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u7cbe\u7b97\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u6b63\u78ba\u306b\u8ee2\u8a18\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.2.3 \u53d6\u5f97\u8cbb\u306e\u7b97\u51fa\u3068\u8a18\u8f09<\/strong><\/h4>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5f53\u521d\u305d\u306e\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u969b\u306e\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53d6\u5f97\u6642\u306e\u8cc7\u6599\u304c\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001<strong>\u8b72\u6e21\u4fa1\u984d\u306e5%\u76f8\u5f53\u984d\u3092\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/strong>\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u58f2\u5374\u3057\u305f\u571f\u5730\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u52a0\u7b97\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.2.4 \u8b72\u6e21\u8cbb\u7528\u306e\u96c6\u8a08<\/strong><\/h4>\n\n\n\n<p>\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u4e3b\u306a\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ef2\u4ecb\u624b\u6570\u6599<\/li>\n\n\n\n<li>\u5370\u7d19\u7a0e<\/li>\n\n\n\n<li>\u6e2c\u91cf\u8cbb<\/li>\n\n\n\n<li>\u5efa\u7269\u89e3\u4f53\u8cbb\u7528<\/li>\n\n\n\n<li>\u767b\u8a18\u8cbb\u7528<\/li>\n\n\n\n<li>\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5.3 \u6dfb\u4ed8\u66f8\u985e\u306e\u6e96\u5099\u3068\u6ce8\u610f\u70b9<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.3.1 \u58f2\u5374\u95a2\u9023\u306e\u5fc5\u8981\u66f8\u985e<\/strong><\/h4>\n\n\n\n<p>\u571f\u5730\u58f2\u5374\u306b\u95a2\u3059\u308b\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u66f8\u985e\u540d<\/strong><\/td><td><strong>\u8a18\u8f09\u5185\u5bb9\u30fb\u7528\u9014<\/strong><\/td><td><strong>\u6ce8\u610f\u70b9<\/strong><\/td><\/tr><tr><td>\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<\/td><td>\u58f2\u5374\u4fa1\u984d\u306e\u8a3c\u660e<\/td><td>\u5370\u7d19\u304c\u8cbc\u4ed8\u3055\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d<\/td><\/tr><tr><td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td><td>\u6240\u6709\u6a29\u306e\u8a3c\u660e\u30fb\u9762\u7a4d\u78ba\u8a8d<\/td><td>\u58f2\u5374\u5f8c3\u304b\u6708\u4ee5\u5185\u306e\u53d6\u5f97\u5206<\/td><\/tr><tr><td>\u4ef2\u4ecb\u624b\u6570\u6599\u7b49\u306e\u9818\u53ce\u66f8<\/td><td>\u8b72\u6e21\u8cbb\u7528\u306e\u8a3c\u660e<\/td><td>\u539f\u672c\u307e\u305f\u306f\u30b3\u30d4\u30fc\u3092\u4fdd\u7ba1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.3.2 \u76f8\u7d9a\u95a2\u9023\u306e\u5fc5\u8981\u66f8\u985e<\/strong><\/h4>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8ffd\u52a0\u3067\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u30b3\u30d4\u30fc\uff08\u7b2c1\u8868\u3001\u7b2c11\u8868\u3001\u7b2c11\u306e2\u8868\u3001\u7b2c14\u8868\u3001\u7b2c15\u8868\uff09<\/strong><\/li>\n\n\n\n<li>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306e\u30b3\u30d4\u30fc<\/li>\n\n\n\n<li>\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u7b49\uff08\u53d6\u5f97\u8cbb\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff09<\/li>\n\n\n\n<li>\u6238\u7c4d\u8b04\u672c\u7b49\uff08\u76f8\u7d9a\u95a2\u4fc2\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff09<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5.3.3 \u66f8\u985e\u4f5c\u6210\u6642\u306e\u6ce8\u610f\u4e8b\u9805<\/strong><\/h4>\n\n\n\n<p>\u66f8\u985e\u4f5c\u6210\u306e\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8a08\u7b97\u30df\u30b9\u3084\u8a18\u8f09\u6f0f\u308c\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61<\/strong>\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u8907\u6570\u56de\u306e\u78ba\u8a8d\u4f5c\u696d\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u7279\u306b\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u8907\u96d1\u306b\u306a\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u3082\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u58f2\u5374\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u3067\u306e\u671f\u9593\u304c\u77ed\u3044\u305f\u3081\u3001\u58f2\u5374\u304c\u6c7a\u307e\u3063\u305f\u6bb5\u968e\u3067\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6\u3092\u958b\u59cb\u3057\u3001\u8a08\u753b\u7684\u306b\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u66f8\u985e\u306e\u4e0d\u5099\u306b\u3088\u308a\u7533\u544a\u304c\u9045\u308c\u308b\u3068\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. \u76f8\u7d9a\u3057\u305f\u571f\u5730\u58f2\u5374\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u4e8b\u9805<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-40.png\" alt=\"\" class=\"wp-image-31480\" srcset=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-40.png 1536w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-40-300x200.png 300w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2025\/11\/image-40-768x512.png 768w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306f\u3001\u58f2\u5374\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u76f8\u7d9a\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u77e5\u8b58\u3092\u6301\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6.1 \u58f2\u5374\u6642\u671f\u306b\u3088\u308b\u7a0e\u7387\u306e\u9055\u3044<\/strong><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u58f2\u5374\u3067\u306f\u3001<strong>\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u5927\u5e45\u306b\u5909\u308f\u308b<\/strong>\u305f\u3081\u3001\u58f2\u5374\u6642\u671f\u306e\u5224\u65ad\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>6.1.1 \u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3068\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u533a\u5206<\/strong><\/h4>\n\n\n\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u6240\u6709\u671f\u9593\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u6642\u70b9\u304b\u3089\u901a\u7b97\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7a0e\u7387\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6240\u6709\u671f\u9593<\/strong><\/td><td><strong>\u533a\u5206<\/strong><\/td><td><strong>\u6240\u5f97\u7a0e\u7387<\/strong><\/td><td><strong>\u4f4f\u6c11\u7a0e\u7387<\/strong><\/td><td><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u7387<\/strong><\/td><td><strong>\u5408\u8a08\u7a0e\u7387<\/strong><\/td><\/tr><tr><td>5\u5e74\u4ee5\u4e0b<\/td><td>\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>30%<\/td><td>9%<\/td><td>0.63%<\/td><td>39.63%<\/td><\/tr><tr><td>5\u5e74\u8d85<\/td><td>\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>15%<\/td><td>5%<\/td><td>0.315%<\/td><td>20.315%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>6.1.2 \u58f2\u5374\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u6700\u9069\u5316<\/strong><\/h4>\n\n\n\n<p>\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306f\u7a0e\u7387\u304c\u7d042\u500d\u3068\u306a\u308b\u305f\u3081\u3001<strong>\u53ef\u80fd\u3067\u3042\u308c\u3070\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u6642\u671f\u307e\u3067\u58f2\u5374\u3092\u5f85\u3064<\/strong>\u3053\u3068\u304c\u7bc0\u7a0e\u306e\u57fa\u672c\u6226\u7565\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u571f\u5730\u306e\u5e02\u5834\u4fa1\u5024\u306e\u5909\u52d5\u3084\u7dad\u6301\u30b3\u30b9\u30c8\u3082\u8003\u616e\u3057\u3066\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff08\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u304b\u6708\uff09\u3068\u306e\u95a2\u4fc2\u3067\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\uff083\u5e7410\u304b\u6708\u4ee5\u5185\u306e\u58f2\u5374\u304c\u6761\u4ef6\uff09\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u58f2\u5374\u6642\u671f\u306e\u8abf\u6574\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6.2 \u8907\u6570\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u5bfe\u5fdc<\/strong><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306e\u571f\u5730\u58f2\u5374\u3067\u306f\u3001\u6cd5\u5f8b\u4e0a\u304a\u3088\u3073\u7a0e\u52d9\u4e0a\u306e\u8907\u96d1\u306a\u554f\u984c\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u6e96\u5099\u3068\u9069\u5207\u306a\u624b\u7d9a\u304d\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>6.2.1 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