{"id":1,"date":"2025-06-01T09:00:00","date_gmt":"2025-06-01T00:00:00","guid":{"rendered":""},"modified":"2025-07-08T20:02:05","modified_gmt":"2025-07-08T11:02:05","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e5%a3%b2%e5%8d%b4%e3%81%ae%e7%a8%8e%e9%87%91%e3%80%81%e3%81%93%e3%82%93%e3%81%aa%e3%81%ab%e9%ab%98%e3%81%84%e3%81%ae%ef%bc%9f%ef%bc%81%e3%80%80%e7%a8%8e%e9%87%91%e5%af%be","status":"publish","type":"post","link":"https:\/\/www.cigr.co.jp\/media\/sell\/1","title":{"rendered":"\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7a0e\u91d1\u3001\u3053\u3093\u306a\u306b\u9ad8\u3044\u306e\uff1f\uff01\u3000\u7a0e\u91d1\u5bfe\u7b56\u3057\u305f\u3044\u4eba\u306e\u305f\u3081\u306e\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"<p style=\"text-align: center\"><img decoding=\"async\" class=\"\" style=\"max-width: 100%;width: auto !important\" src=\"\/media\/images\/59773c289229386d68000d6d\/original.jpeg\" alt=\"\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7a0e\u91d1\u3001\u3053\u3093\u306a\u306b\u9ad8\u3044\u306e\uff1f\uff01\u7bc0\u7a0e\u3057\u305f\u3044\u4eba\u306e\u305f\u3081\u306e\u57fa\u790e\u77e5\u8b58\u30fc\u30c8\u30c3\u30d7\" data-cke-saved-src=\"\/media\/images\/59773c289229386d68000d6d\/original.jpeg\" data-src=\"\/media\/images\/59773c289229386d68000d6d\/original.jpeg\" 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loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-722 size-full\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2024\/03\/cstg\u30cf\u3099\u30ca\u30fc.png\" alt=\"\" width=\"1584\" height=\"396\" srcset=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2024\/03\/cstg\u30cf\u3099\u30ca\u30fc.png 1584w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2024\/03\/cstg\u30cf\u3099\u30ca\u30fc-300x75.png 300w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2024\/03\/cstg\u30cf\u3099\u30ca\u30fc-1024x256.png 1024w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2024\/03\/cstg\u30cf\u3099\u30ca\u30fc-768x192.png 768w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2024\/03\/cstg\u30cf\u3099\u30ca\u30fc-1536x384.png 1536w\" sizes=\"auto, (max-width: 1584px) 100vw, 1584px\" \/><\/a><\/p>\n\n<h2 id=\"5976a8a9922938538e00088e-1501814279662\" data-heading-id=\"1501814279662\">1. \u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u767a\u751f\u3059\u308b3\u7a2e\u985e\u306e\u7a0e\u91d1<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-175\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2017\/06\/48_original.jpeg\" alt=\"\" width=\"851\" height=\"566\" \/><\/p>\n<p>\u571f\u5730\u3084\u5efa\u7269\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u4ee5\u4e0b\u306e3\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u5370\u7d19\u7a0e<\/strong><\/li>\n<li><strong>\u6240\u5f97\u7a0e<\/strong><\/li>\n<li><strong>\u4f4f\u6c11\u7a0e<\/strong><\/li>\n<\/ul>\n<p>\u300c\u5370\u7d19\u7a0e\u300d\u306f\u58f2\u8cb7\u5951\u7d04\u6642\u306b\u3001\u300c\u6240\u5f97\u7a0e\u300d\u306f\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u540c\u6642\u306b\u652f\u6255\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u300c\u4f4f\u6c11\u7a0e\u300d\u304c\u7b97\u51fa\u3055\u308c\u30016\u6708\u4ee5\u964d\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\uff0a\u6240\u5f97\u7a0e\u306f\u56fd\u7a0e\u306b\u3001\u4f4f\u6c11\u7a0e\u306f\u5730\u65b9\u7a0e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-1382\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675001-300x231.png\" alt=\"\" width=\"300\" height=\"231\" srcset=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675001-300x231.png 300w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675001-1024x789.png 1024w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675001-768x592.png 768w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675001-1536x1184.png 1536w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675001-2048x1578.png 2048w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u7a0e\u91d1\u3092\u8003\u3048\u305a\u306b\u58f2\u5374\u8a08\u753b\u3092\u7acb\u3066\u3066\u3057\u307e\u3046\u3068\u3001\u60f3\u5b9a\u3088\u308a\u624b\u5143\u306b\u6b8b\u308b\u304a\u91d1\u304c\u5c11\u306a\u304f\u306a\u308a\u3001\u5f8c\u6094\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u58f2\u5374\u8cc7\u91d1\u3092\u65b0\u5c45\u8cfc\u5165\u306a\u3069\u306e\u8cbb\u7528\u306b\u5145\u3066\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5f8c\u6094\u3057\u306a\u3044\u3088\u3046\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u306e\u5185\u5bb9\u3084\u5927\u307e\u304b\u306a\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"5976a8a9922938538e00088e-1501814353214\" data-heading-id=\"1501814353214\">\u30fb\u5370\u7d19\u7a0e<\/h3>\n<p><strong>\u300c\u5370\u7d19\u7a0e\u300d\u3068\u306f\u3001\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u306f\u3001\u5951\u7d04\u91d1\u984d\u306b\u5fdc\u3058\u305f\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u4e3b\u3068\u8cb7\u4e3b\u304c1\u901a\u305a\u3064\u58f2\u8cb7\u5951\u7d04\u66f8\u3092\u6240\u6709\u3059\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u304c\u5370\u7d19\u4ee3\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u5e73\u621026\u5e744\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c9\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u4f5c\u6210\u3055\u308c\u308b\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<table dir=\"ltr\" style=\"height: 408px\" border=\"1\" width=\"674\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"235\" \/>\n<col width=\"154\" \/>\n<col width=\"154\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u5951\u7d04\u91d1\u984d<\/td>\n<td style=\"text-align: center\">\u672c\u6765\u306e\u7a0e\u984d<\/td>\n<td style=\"text-align: center\">\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u5f8c\u306e\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td>1\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: center\">\u975e\u8ab2\u7a0e<\/td>\n<td style=\"text-align: center\">\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>1\u4e07\u5186\u3092\u8d85\u304810\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">200\u5186<\/td>\n<td style=\"text-align: center\">200\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u4e07\u5186\u3092\u8d85\u304850\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">400\u5186<\/td>\n<td style=\"text-align: center\">200\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u4e07\u5186\u3092\u8d85\u3048100\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">1,000\u5186<\/td>\n<td style=\"text-align: center\">500\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u3092\u8d85\u3048500\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">2,000\u5186<\/td>\n<td style=\"text-align: center\">1,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u3092\u8d85\u30481\u5343\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">10,000\u5186<\/td>\n<td style=\"text-align: center\">5,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5343\u4e07\u5186\u3092\u8d85\u30485\u5343\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">20,000\u5186<\/td>\n<td style=\"text-align: center\">10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5343\u4e07\u5186\u3092\u8d85\u30481\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">60,000\u5186<\/td>\n<td style=\"text-align: center\">30,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5104\u5186\u3092\u8d85\u30485\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">100,000\u5186<\/td>\n<td style=\"text-align: center\">60,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5104\u5186\u3092\u8d85\u304810\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td style=\"text-align: center\">200,000\u5186<\/td>\n<td style=\"text-align: center\">160,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u58f2\u5374\u4fa1\u683c\u304c500\u4e07\uff5e1\u5104\u5186\u7a0b\u5ea6\u306e\u4e00\u822c\u7684\u306a\u571f\u5730\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u3067\u3042\u308c\u3070\u30015\u5343\uff5e3\u4e07\u5186\u306e\u5370\u7d19\u7a0e\u304c\u304b\u304b\u308b\u3068\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u203b\u7a0e\u7387\u306f\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u6700\u65b0\u306e\u60c5\u5831\u306f\u56fd\u7a0e\u5e81\u306eWeb\u30b5\u30a4\u30c8\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff1a<span style=\"color: #0000ff\">\u00a0<\/span><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/08\/10.htm\" target=\"_blank\" rel=\"noopener\" data-hu-actiontype=\"\" data-hu-event=\"\" data-hu-label=\"\" data-cke-saved-href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/inshi\/08\/10.htm\"><span style=\"color: #0000ff\">\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\uff5c\u56fd\u7a0e\u5e81\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/span><\/a>\uff09<\/p>\n<p><span style=\"color: #ff0000\"><span style=\"font-size: 18px\"><strong><span style=\"background-color: #fff0f5\">\u30dd\u30a4\u30f3\u30c8\uff1a\u4e00\u822c\u7684\u306a\u4f4f\u5b85\u58f2\u5374\u306a\u3089\u3001\u5370\u7d19\u7a0e\u306f5\u5343\uff5e3\u4e07\u5186\u7a0b\u5ea6\uff01<\/span><\/strong><\/span><\/span><\/p>\n<h3 id=\"5976a8a9922938538e00088e-1501814378896\" data-heading-id=\"1501814378896\">\u30fb\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u306f\u3001\u8b72\u6e21\u306b\u304b\u304b\u308b\u6240\u5f97\uff08\u8b72\u6e21\u6240\u5f97\uff09\u306b\u5bfe\u3057\u3066\u4ed6\u306e\u6240\u5f97\u3068\u533a\u5206\u3057\u3066\u8ab2\u3055\u308c\u308b\u300c\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u7a0e\u91d1\u3067\u3059\u3002\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308b\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u640d\u76ca\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4ed6\u306e\u6240\u5f97\u3068\u901a\u7b97\uff08\u76f8\u6bba\uff09\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u307e\u305f\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u300d\u306f\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306b\u306e\u307f\u652f\u6255\u3046\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u58f2\u4fa1\u304c\u8cfc\u5165\u4fa1\u683c\u3088\u308a\u5b89\u3044\u306a\u3069\u3001\u58f2\u5374\u3057\u3066\u640d\u3092\u3057\u305f\u5834\u5408\u306f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u6761\u4ef6\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u52d5\u3057\u307e\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7a0e\u91d1\u306e\u4e2d\u3067\u3082\u9ad8\u984d\u304b\u3064\u96e3\u3057\u3044\u5236\u5ea6\u306e\u305f\u3081\u3001\u4ee5\u964d\u306f\u3053\u306e2\u3064\u306e\u5185\u5bb9\u3092\u6398\u308a\u4e0b\u3052\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000\"><span style=\"font-size: 18px\"><strong><span style=\"background-color: #fff0f5\">\u30dd\u30a4\u30f3\u30c8\uff1a\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306f\u3001\u5229\u76ca\u304c\u51fa\u306a\u3051\u308c\u3070\u6255\u3046\u5fc5\u8981\u306f\u306a\u3044\uff01<\/span><\/strong><\/span><\/span><\/p>\n<h2 id=\"5976a8a9922938538e00088e-1501814391651\" data-heading-id=\"1501814391651\">2. \u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u300d\u306e\u8a73\u7d30<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-153\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2017\/12\/80_original.jpeg\" alt=\"\" width=\"640\" height=\"427\" \/><\/p>\n<p>\u7b97\u51fa\u306b\u306f\u300c\u8b72\u6e21\u6240\u5f97\u300d\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u304c\u5927\u304d\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u300d\u3092\u7b97\u51fa\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u6240\u5f97\u304c\u533a\u5206\u3055\u308c\u3001\u7a0e\u7387\u304c\u5909\u308f\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u7528\u8a9e\u306e\u8aac\u660e\u3092\u884c\u3044\u3001\u305d\u3053\u304b\u3089\u5b9f\u969b\u306e\u7a0e\u7387\u3084\u7279\u4f8b\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u4e0d\u8981\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"5976a8a9922938538e00088e-1501814462817\" data-heading-id=\"1501814462817\">\u30fb\u8b72\u6e21\u6240\u5f97\u306e\u6982\u8981<\/h3>\n<p><strong>\u8b72\u6e21\u6240\u5f97\u3068\u306f\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u91d1\u984d\uff08\u8b72\u6e21\u4fa1\u984d\uff09\u304b\u3089\u3001\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u91d1\u984d\uff08\u53d6\u5f97\u8cbb\uff09\u3068\u58f2\u5374\u6642\u306b\u304b\u304b\u3063\u305f\u8af8\u8cbb\u7528\uff08\u8b72\u6e21\u8cbb\u7528\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca<\/strong>\u3092\u6307\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u7279\u5225\u63a7\u9664\u304c\u5dee\u3057\u5f15\u304b\u308c\u305f\u5f8c\u3001\u5b9f\u969b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u91d1\u984d\u304c\u300c\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u300d\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u7528\u8a9e\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u8b72\u6e21\u4fa1\u984d<\/strong>\uff1a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u4fa1\u984d\u306b\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u7cbe\u7b97\u91d1\uff08\u203b\uff09\u3092\u8db3\u3057\u305f\u91d1\u984d\u3002<\/li>\n<li><strong>\u53d6\u5f97\u8cbb<\/strong>\uff1a\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u4fa1\u683c\u304a\u3088\u3073\u8cfc\u5165\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\uff08\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\uff09\u3002\u4e0d\u660e\u306e\u5834\u5408\u306f\u8b72\u6e21\u4fa1\u984d\u306e5%\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u5efa\u7269\u306f\u6240\u6709\u5e74\u6570\u306b\u5fdc\u3058\u3066\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3002<\/li>\n<li><strong>\u8b72\u6e21\u8cbb\u7528<\/strong>\uff1a\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u5370\u7d19\u4ee3\u306a\u3069\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3002<\/li>\n<\/ul>\n<p>\u203b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u7cbe\u7b97\u91d1<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u90fd\u5e02\u8a08\u753b\u7a0e\u306f\u3001\u6bce\u5e741\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066\u305d\u306e\u5e74\u5206\u306e\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u306e\u9014\u4e2d\u3067\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u58f2\u8cb7\u5f8c\u306e\u671f\u9593\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8cb7\u3044\u4e3b\u304b\u3089\u58f2\u308a\u4e3b\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>\u30fb\u8b72\u6e21\u6240\u5f97\u3068\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u306e\u6c42\u3081\u65b9<\/h3>\n<p>\u8b72\u6e21\u6240\u5f97\u3068\u306f\u300c\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u4fa1\u984d\u300d\u304b\u3089\u300c\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\u30fb\u58f2\u5374\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u3001\u6700\u7d42\u7684\u306a\u5229\u76ca\u3082\u3057\u304f\u306f\u640d\u5931\u3092\u6307\u3057\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u56f3\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-1381\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675002-300x60.png\" alt=\"\" width=\"300\" height=\"60\" srcset=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675002-300x60.png 300w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675002-1024x205.png 1024w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675002-768x154.png 768w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675002-1536x307.png 1536w, https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2025\/03\/sell1\u7d20\u675002-2048x410.png 2048w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u3055\u3089\u306b\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u5b9f\u969b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u91d1\u984d\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" class=\"instagram alignnone\" style=\"max-width: 100%;width: 520px\" src=\"\/media\/images\/5983d865256aa677dc001b1f\/original.png\" alt=\"\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u8a08\u7b97\u5f0f\" data-cke-saved-src=\"\/media\/images\/5983d865256aa677dc001b1f\/original.png\" data-src=\"\/media\/images\/5983d865256aa677dc001b1f\/original.png\" \/><\/p>\n<p>\u4ee3\u8868\u7684\u306a\u7279\u4f8b\u3067\u3042\u308b\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u3001\u5148\u307b\u3069\u7b97\u51fa\u3057\u305f\u8b72\u6e21\u6240\u5f97\u304b\u3089\u3001\u3055\u3089\u306b\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u5dee\u3057\u5f15\u304d\u5f8c\u306e\u5229\u76ca\u304c\u300c\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u300d\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u7a0e\u7387\u3092\u639b\u3051\u308b\u3053\u3068\u3067\u5b9f\u969b\u306e\u7a0e\u984d\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306f\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308b\u3068\u304d\u306e\u307f\u767a\u751f\u3057\u3001\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\u5834\u5408\u306f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"5976a8a9922938538e00088e-1501814531905\" data-heading-id=\"1501814531905\">\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u6982\u8981<\/h3>\n<p><span style=\"font-weight: 400\"><strong>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u300c\u7d4c\u5e74\u306b\u3088\u3063\u3066\u76ee\u6e1b\u308a\u3057\u305f\u4fa1\u5024\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u300d<\/strong>\u3067\u3059\u3002<br \/>\n\u8b72\u6e21\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b\u3068\u304d\u306b\u4f7f\u3046\u5efa\u7269\u306e\u300c\u53d6\u5f97\u8cbb\u300d\u306f\u3001\u5efa\u7269\u3092\u8cfc\u5165\u3057\u305f\u4fa1\u683c\u304b\u3089\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u571f\u5730\u306f\u7d4c\u5e74\u306b\u3088\u308a\u4fa1\u5024\u304c\u5909\u5316\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u5efa\u7269\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u300110\u5e74\u9593\u4f4f\u3093\u3060\u5bb6\u306e\u5834\u5408\u306f\u3001\u7d4c\u5e74\u52a3\u5316\u306a\u3069\u306e\u7406\u7531\u3067\u65b0\u7bc9\u306e\u5bb6\u3088\u308a\u4fa1\u5024\u304c\u4f4e\u304f\u306a\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<strong>\u300c\u76ee\u6e1b\u308a\u3057\u305f\u4fa1\u5024\u300d\u3067\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u3001\u8cfc\u5165\u8cbb\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u300c\u53d6\u5f97\u8cbb\u300d<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u5b9a\u3081\u3089\u308c\u305f\u511f\u5374\u7387\u3068\u8a08\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u6240\u6709\u671f\u9593\u304c\u9577\u3051\u308c\u3070\u9577\u3044\u307b\u3069\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u5927\u304d\u304f\u306a\u308a\u3001\u7121\u8996\u3057\u305f\u307e\u307e\u8ab2\u7a0e\u8b72\u6e21\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u8b72\u6e21\u6240\u5f97\u306b\u5927\u5e45\u306a\u305a\u308c\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u5fc5\u305a\u52a0\u5473\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3>\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u6c42\u3081\u65b9<\/h3>\n<p>\u5c45\u4f4f\u7528\u306e\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" style=\"max-width: 100%;width: auto !important\" src=\"\/media\/images\/5983d873256aa61dad000a45\/original.png\" alt=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u5f0f\" data-cke-saved-src=\"\/media\/images\/5983d873256aa61dad000a45\/original.png\" data-src=\"\/media\/images\/5983d873256aa61dad000a45\/original.png\" \/><\/p>\n<p>\u5c45\u4f4f\u7528\uff08\u975e\u696d\u52d9\u7528\uff09\u306e\u5efa\u7269\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u6cd5\u5b9a\u8010\u7528\u5e74\u65701.5\u500d\u306e\u511f\u5374\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u3092\u53c2\u7167\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table dir=\"ltr\" style=\"height: 299px\" border=\"1\" width=\"742\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u533a\u5206<\/td>\n<td style=\"text-align: center\">\u9244\u7b4b\u9244\u9aa8<br \/>\n\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020<\/td>\n<td style=\"text-align: center\">\u91d1\u5c5e\u9020<br \/>\n\u9aa8\u683c\u306e\u8089\u539a\u304c<br \/>\n4mm\u3092\u8d85\u3048\u308b<\/td>\n<td style=\"text-align: center\">\u91d1\u5c5e\u9020<br \/>\n\u9aa8\u683c\u306e\u8089\u539a\u304c<br \/>\n3mm\u3092\u8d85\u30484mm\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/td>\n<td style=\"text-align: center\">47<\/td>\n<td style=\"text-align: center\">34<\/td>\n<td style=\"text-align: center\">27<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u4e0a\u8a18\u00d71.5<\/td>\n<td style=\"text-align: center\">70<\/td>\n<td style=\"text-align: center\">51<\/td>\n<td style=\"text-align: center\">40<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u511f\u5374\u7387<\/td>\n<td style=\"text-align: center\">0.015<\/td>\n<td style=\"text-align: center\">0.02<\/td>\n<td style=\"text-align: center\">0.025<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u533a\u5206<\/td>\n<td style=\"text-align: center\">\u91d1\u5c5e\u9020<br \/>\n\u9aa8\u683c\u306e\u8089\u539a\u304c<br \/>\n3mm\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center\">\u6728\u9020\u307e\u305f\u306f<br \/>\n\u5408\u6210\u6a39\u8102<\/td>\n<td style=\"text-align: center\">\u6728\u9020\u30e2\u30eb\u30bf\u30eb\u9020<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/td>\n<td style=\"text-align: center\">19<\/td>\n<td style=\"text-align: center\">22<\/td>\n<td style=\"text-align: center\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u4e0a\u8a18\u00d71.5<\/td>\n<td style=\"text-align: center\">28<\/td>\n<td style=\"text-align: center\">33<\/td>\n<td style=\"text-align: center\">30<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u511f\u5374\u7387<\/td>\n<td style=\"text-align: center\">0.036<\/td>\n<td style=\"text-align: center\">0.031<\/td>\n<td style=\"text-align: center\">0.034<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b\u3048\u3070\u3001\u65b0\u7bc9\u3067\u8cfc\u5165\u3057\u305f5,000\u4e07\u5186\u306e\u6728\u9020\u5efa\u7bc9\u304c\u7bc910\u5e74\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1d5,000\u4e07\u5186\u00d70.9\u00d70.031\u00d710\u5e74\uff1d1,395\u4e07\u5186<\/p>\n<p>\u3064\u307e\u308a\u3001\u53d6\u5f97\u8cbb\u306f\u8cfc\u5165\u4fa1\u683c5,000\u4e07\u5186\uff0d1,395\u4e07\u5186\uff1d3,605\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000\"><span style=\"font-size: 18px\"><strong><span style=\"background-color: #fff0f5\">\u30dd\u30a4\u30f3\u30c8\uff1a\u5efa\u7269\u306e\u8cfc\u5165\u4fa1\u683c\u304b\u3089\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u5dee\u3057\u5f15\u304f\uff01<\/span><\/strong><\/span><\/span><\/p>\n<h2>3. \u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u7a0e\u91d1\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-148\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2019\/11\/94_original.jpeg\" alt=\"\" width=\"1920\" height=\"1280\" \/><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u4f34\u3046\u7a0e\u91d1\u306e\u5236\u5ea6\u306f\u8907\u96d1\u306a\u305f\u3081\u3001\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3066\u9069\u5207\u306b\u5bfe\u51e6\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"5976a8a9922938538e00088e-1501814563897\" data-heading-id=\"1501814563897\">\u30fb\u6240\u6709\u671f\u9593\u304c\u300c5\u5e74\u8d85\u3048\u300d\u3067\u3042\u308c\u3070\u300c5\u5e74\u4ee5\u4e0b\u300d\u3088\u308a\u3082\u7a0e\u7387\u304c\u4f4e\u304f\u306a\u308b<\/h3>\n<p>\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u4e57\u7b97\u3059\u308b\u3068\u3001\u7a0e\u984d\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u7a0e\u7387\u306f\u4e00\u5b9a\u3067\u306f\u306a\u304f\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u73fe\u5728\u3067\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u9577\u671f\u8b72\u6e21\u6240\u5f97\u300d\u30015\u5e74\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u300c\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u300d\u3068\u306a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff08\u6240\u6709\u671f\u95935\u5e74\u8d85\u3048\uff09\uff1a20%\uff08\u6240\u5f97\u7a0e15%\uff0b\u4f4f\u6c11\u7a0e5%\uff09<\/strong><\/li>\n<li><strong>\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff08\u6240\u6709\u671f\u95935\u5e74\u4ee5\u4e0b\uff09\uff1a39%\uff08\u6240\u5f97\u7a0e30%\uff0b\u4f4f\u6c11\u7a0e9\uff05\uff09<\/strong><\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u5e73\u621025\u5e741\u67081\u65e5\uff5e\u4ee4\u548c19\u5e7412\u670831\u65e5\u307e\u3067\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306b2.1%\u304c\u4e0a\u4e57\u305b\u3055\u308c\u3066\u3001\u4ee5\u4e0b\u306e\u8868\u306b\u8a18\u8f09\u306e\u7a0e\u7387\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table dir=\"ltr\" style=\"height: 154px\" border=\"1\" width=\"661\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/><\/colgroup>\n<tbody>\n<tr>\n<td colspan=\"1\" rowspan=\"2\">\n<div style=\"text-align: center\">\u9577\u671f\u8b72\u6e21\u6240\u5f97<br \/>\n\u203b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u8fbc<\/div>\n<\/td>\n<td style=\"text-align: center\">\u6240\u5f97\u7a0e15%\u00d7102.1%=15.315%<\/td>\n<td style=\"text-align: center\">\u4f4f\u6c11\u7a0e5%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" colspan=\"2\" rowspan=\"1\"><strong>\u8a0820.315%<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"2\">\n<div style=\"text-align: center\">\u77ed\u671f\u8b72\u6e21\u6240\u5f97<br \/>\n\u203b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u8fbc<\/div>\n<\/td>\n<td style=\"text-align: center\">\u6240\u5f97\u7a0e30%\u00d7102.1%=30.63%<\/td>\n<td style=\"text-align: center\">\u4f4f\u6c11\u7a0e9%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" colspan=\"2\" rowspan=\"1\"><strong>\u8a0839.63%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3067\u306f\u3001\u7a0e\u984d\u304c2\u500d\u8fd1\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u8cfc\u5165\u304b\u30894\u5e74\u76ee\u3067\u58f2\u5374\u3092\u8003\u3048\u308b\u5834\u5408\u30015\u5e74\u76ee\u307e\u3067\u5f85\u3063\u305f\u65b9\u304c\u7a0e\u7387\u306f\u4f4e\u3044\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8cb7\u3044\u624b\u304c\u3064\u304f\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u58f2\u308c\u308b\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u306a\u308b\u307e\u3067\u5f85\u3064\u3053\u3068\u306f\u5fc5\u305a\u3057\u3082\u5f97\u3067\u3042\u308b\u3068\u306f\u8a00\u3044\u304d\u308c\u307e\u305b\u3093\u3002\u4fa1\u683c\u3068\u7a0e\u984d\u306e\u4e21\u65b9\u3092\u8e0f\u307e\u3048\u3066\u3001\u7dcf\u5408\u7684\u306b\u4e0d\u5229\u76ca\u304c\u51fa\u306b\u304f\u3044\u6642\u671f\u3092\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000\"><span style=\"font-size: 18px\"><strong><span style=\"background-color: #fff0f5\">\u30dd\u30a4\u30f3\u30c8\uff1a\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\u306f\u3001\u7a0e\u7387\u304c\u534a\u5206\u7a0b\u5ea6\u4f4e\u304f\u306a\u308b\uff01<\/span><\/strong><\/span><\/span><\/p>\n<h3 id=\"5976a8a9922938538e00088e-1501815712124\" data-heading-id=\"1501815712124\">\u30fb\u5206\u96e2\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u4f1a\u793e\u54e1\u3067\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304a\u3051\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u306f\u5206\u96e2\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u3067\u3082\u3001\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3088\u308a\u58f2\u5374\u76ca\u304c\u51fa\u3066\u7a0e\u91d1\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u3068\u306f\u5225\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306f\u3001\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"color: #ff0000\"><span style=\"font-size: 18px\"><strong><span style=\"background-color: #fff0f5\">\u30dd\u30a4\u30f3\u30c8\uff1a\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3088\u308a\u5229\u76ca\u304c\u51fa\u305f\u3089\u3001\u58f2\u5374\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3057\u3088\u3046\uff01<\/span><\/strong><\/span><\/span><span class=\"quote-link \"><a href=\"\/media\/sell\/75\" target=\"_blank\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/www.cigr.co.jp\/media\/sell\/75\"><span class=\"quote-link_entry\"><span class=\"link-thumbnail\" data-url=\"https:\/\/www.cigr.co.jp\/media\/contents\/75\"><span class=\"quote-link-img\"><span class=\"quote-link-img-item\" style=\"background-image: url('\/media\/images\/59773ac2256aa61d840059af\/large.jpeg')\">\u00a0<\/span> <\/span> <span class=\"cont\"> <span class=\"quote-link_title\">\u6700\u59273,000\u4e07\u5186\u306e\u63a7\u9664\u3082\u3042\u308b\u3063\u3066\u672c\u5f53\uff01\uff1f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u3092\uff01 <\/span> <span class=\"quote-link_desp\">\u300c\u5bb6\u3084\u571f\u5730\u3092\u58f2\u3063\u3066\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u77e5\u3063\u3066\u3044\u307e\u3059\u304b\uff1f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u6761\u4ef6\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u53d7\u3051\u3089\u308c\u308b\u3001\u7a0e\u984d\u3092\u4f4e\u304f\u3057\u305f\u308a\u640d\u5931\u3092\u53d6\u308a\u623b\u3057\u305f\u308a\u3067\u304d\u308b\u7279\u4f8b\u3082\u4f75\u305b\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/span> <span class=\"quote-link_site\">\u30b3\u30b9\u30e2\u30b9\u30a4\u30cb\u30b7\u30a2\u306e\u66ae\u3089\u3057\u30e1\u30c7\u30a3\u30a2<\/span> <\/span> <\/span> <\/span> <\/a> <\/span><\/p>\n<h2>4. \u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u7a0e\u984d\u304c\u8efd\u6e1b\u3055\u308c\u308b\u4ee3\u8868\u7684\u306a4\u3064\u306e\u7279\u4f8b<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-201\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2017\/04\/32_original.jpeg\" alt=\"\" width=\"1600\" height=\"1200\" \/><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u3088\u304f\u5229\u7528\u3055\u308c\u308b\u30de\u30a4\u30db\u30fc\u30e0\uff08\u5c45\u4f4f\u7528\u8ca1\u7523\uff09\u3068\u7a7a\u304d\u5bb6\u306b\u95a2\u3059\u308b\u4ee5\u4e0b\u306e4\u3064\u306e\u7279\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/strong><\/li>\n<li><strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u58f2\u5374\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/strong><\/li>\n<li><strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/strong><\/li>\n<li><strong>\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u53d6\u5f97\u306e\u7279\u5225\u63a7\u9664<\/strong><\/li>\n<\/ul>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3068\u306f\u300c\u5b9f\u969b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u7269\u4ef6\u300d\u3082\u3057\u304f\u306f\u300c\u5b9f\u969b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u4e8b\u5b9f\u304c\u3042\u308a\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u3066\u304b\u30893\u5e74\u304c\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306e\u7269\u4ef6\u300d\u3092\u6307\u3057\u307e\u3059\u3002\u4f4f\u3093\u3067\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u58f2\u5374\u30fb\u8cb7\u3044\u66ff\u3048\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u3084\u3001\u76f8\u7d9a\u3057\u3066\u7a7a\u304d\u5bb6\u3068\u306a\u3063\u3066\u3044\u308b\u4f4f\u5c45\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u5927\u5e45\u306a\u6e1b\u984d\u304c\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u306f\u3042\u304f\u307e\u3067\u300c\u5b9f\u969b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u308b\u300d\u3053\u3068\u3067\u53d7\u3051\u3089\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u4f4f\u6c11\u7968\u3060\u3051\u79fb\u3057\u305f\u308a\u3001\u77ed\u671f\u7684\u306b\u5165\u5c45\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u9069\u7528\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u5225\u8358\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3><strong>\u30fb\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/strong><\/h3>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u6240\u6709\u671f\u9593\u306e\u9577\u77ed\u306b\u95a2\u308f\u3089\u305a\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u3092\u63a7\u9664\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002\u30de\u30a4\u30db\u30fc\u30e0\u3068\u3044\u3046\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u624b\u653e\u3059\u3053\u3068\u3092\u8003\u616e\u3057\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u7279\u4f8b\u306a\u306e\u3067\u3001\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u306f\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u4f75\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u4f4f\u307f\u66ff\u3048\u306e\u65b9\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" class=\"\" style=\"max-width: 100%;width: 903px\" src=\"\/media\/images\/5983d912014c8e6d6800261b\/original.png\" alt=\"\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u7279\u5225\u63a7\u9664\u4f8b\" height=\"256\" data-cke-saved-src=\"\/media\/images\/5983d912014c8e6d6800261b\/original.png\" data-src=\"\/media\/images\/5983d912014c8e6d6800261b\/original.png\" \/><\/p>\n<p>\u00a0\u8a73\u7d30\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" target=\"_blank\" rel=\"noopener\" data-hu-actiontype=\"\" data-hu-event=\"\" data-hu-label=\"\" data-cke-saved-href=\"https:\/\/www.nta.go.jp\/taxanswer\/joto\/3302.htm\"><span style=\"color: #0000ff\">No.3302 \u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/span><\/a><\/p>\n<h3>\u30fb\u5c45\u4f4f\u7528\u8ca1\u7523\u58f2\u5374\u306b\u3088\u308b\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/h3>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u3046\u3061\u3001\u6240\u6709\u671f\u9593\u304c\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u306610\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u306e\u3046\u30616,000\u4e07\u5186\u307e\u3067\u306f\u7a0e\u7387\u304c\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: center\" colspan=\"4\" rowspan=\"1\">\u6240\u6709\u671f\u9593\u304c\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u306610\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" colspan=\"2\" rowspan=\"1\">\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u306e\u3046\u30616000\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"text-align: center\" colspan=\"2\" rowspan=\"1\">6000\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6240\u5f97\u7a0e10%\u00d7102.1%<br \/>\n=10.21%<\/td>\n<td style=\"text-align: center\">\u4f4f\u6c11\u7a0e4%<\/td>\n<td style=\"text-align: center\">\u6240\u5f97\u7a0e15%\u00d7102.1%<br \/>\n=15.315%<\/td>\n<td style=\"text-align: center\">\u4f4f\u6c11\u7a0e5%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" colspan=\"2\" rowspan=\"1\"><strong>\u8a0814.21%<\/strong><\/td>\n<td style=\"text-align: center\" colspan=\"2\" rowspan=\"1\"><strong>\u8a0820.315%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u3053\u306e\u898f\u5b9a\u306f\u524d\u8ff0\u306e3000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3068\u4f75\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u8a73\u7d30\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm\" target=\"_blank\" rel=\"noopener\" data-hu-actiontype=\"\" data-hu-event=\"\" data-hu-label=\"\" data-cke-saved-href=\"https:\/\/www.nta.go.jp\/taxanswer\/joto\/3305.htm\"><span style=\"color: #0000ff\">No.3305 \u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/span><\/a><\/p>\n<h3>\u30fb\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/h3>\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8cb7\u3044\u66ff\u3048\u308b\u5834\u5408\u306f\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u300d\u304c\u4f7f\u7528\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7279\u4f8b\u3067\u306f\u3001\u58f2\u3063\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u4fa1\u984d\u3088\u308a\u8cb7\u3044\u66ff\u3048\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u65b9\u304c\u9ad8\u3044\u5834\u5408\u3001\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\uff08\u203b\uff09\u7a0e\u8ca0\u62c5\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u8cb7\u3044\u66ff\u3048\u305f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u5c06\u6765\u58f2\u5374\u3057\u305f\u969b\u306b\u3001\u4eca\u56de\u8ab2\u7a0e\u3055\u308c\u305a\u306b\u7e70\u5ef6\u3079\u3089\u308c\u305f\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5236\u5ea6<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" style=\"max-width: 100%;width: auto !important\" src=\"\/media\/images\/5983d91c014c8e5d9c00743a\/original.png\" alt=\"\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\" data-cke-saved-src=\"\/media\/images\/5983d91c014c8e5d9c00743a\/original.png\" data-src=\"\/media\/images\/5983d91c014c8e5d9c00743a\/original.png\" \/><\/p>\n<p>\u7a0e\u7387\u306f\u4e00\u5f8b\u306720.315%\uff08\u6240\u5f97\u7a0e15.315%\uff0b\u4f4f\u6c11\u7a0e5%\uff09\u3067\u3059\u30023,000\u4e07\u5186\u63a7\u9664\u30fb\u8efd\u6e1b\u7a0e\u7387\u3068\u306e\u4f75\u7528\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u8cb7\u63db\u3048\u7279\u4f8b\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<ul>\n<li><strong>\u8b72\u6e21\u3057\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u6240\u6709\u671f\u9593\u304c10\u5e74\u8d85\u304b\u3064\u5c45\u4f4f\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/strong><\/li>\n<li><strong>\u8b72\u6e21\u4fa1\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/strong><\/li>\n<li><strong>\u65b0\u3057\u304f\u8cfc\u5165\u3059\u308b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u53d6\u5f97\u304c\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e\u524d\u5e741\u67081\u65e5\u304b\u3089\u8b72\u6e21\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u306e12\u670831\u65e5\u307e\u3067\u3067\u3042\u308b\u3053\u3068<\/strong><\/li>\n<li><strong>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">\u00a0\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u8cb7\u3044\u66ff\u3048\u308b\u969b\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u8a73\u7d30\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3355.htm\" target=\"_blank\" rel=\"noopener\" data-hu-actiontype=\"\" data-hu-event=\"\" data-hu-label=\"\" data-cke-saved-href=\"http:\/\/www.nta.go.jp\/taxanswer\/joto\/3355.htm\"><span style=\"color: #0000ff\">No.3355\u3000\u7279\u5b9a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u3068\u304d\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/span><\/a><\/p>\n<h3>\u30fb\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u53d6\u5f97\u306e\u7279\u5225\u63a7\u9664<\/h3>\n<p>\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u300c\u5bb6\u5c4b\u306e\u53d6\u308a\u58ca\u3057\u300d\u3082\u3057\u304f\u306f\u300c\u8010\u9707\u30ea\u30d5\u30a9\u30fc\u30e0\u300d\u306e\u5f8c\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3068\u540c\u69d8\u306b3,000\u4e07\u5186\uff08\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u304c3\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\u306f1\u4eba\u3042\u305f\u308a2,000\u4e07\u5186\uff09\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5e73\u621028\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u5b9a\u3081\u3089\u308c\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u5468\u56f2\u306b\u8ff7\u60d1\u3092\u304b\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u7a7a\u304d\u5bb6\u306e\u6709\u52b9\u6d3b\u7528\u3092\u63a8\u9032\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3059\u3002<\/p>\n<p>\u7a7a\u304d\u5bb6\u306e\u4ef6\u6570\u306f\u5168\u56fd\u7684\u306b\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306f\u7d30\u304b\u304f\u591a\u5c90\u306b\u6e21\u308a\u307e\u3059\u3002\uff08\u9069\u7528\u671f\u9650\uff1a\u5e73\u621028\u5e744\u67081\u65e5\uff5e\u4ee4\u548c9\u5e7412\u670831\u65e5\u307e\u3067\uff09<\/p>\n<p>\u4e3b\u306a\u9069\u7528\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u3067\u3059\u3002<\/p>\n<ol>\n<li><strong>\u65e7\u8010\u9707\u6cd5\u306e\u662d\u548c56\u5e74\uff081981\u5e74\uff095\u670831\u65e5\u307e\u3067\u306b\u5efa\u7bc9\u3055\u308c\u305f\u6238\u5efa\u3066\u4f4f\u5b85<\/strong><\/li>\n<li><strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u4e00\u4eba\u66ae\u3089\u3057\u3092\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u3001\u8cb8\u4ed8\u3084\u5c45\u4f4f\u306a\u3069\u3057\u3066\u3044\u306a\u3044\u7a7a\u304d\u5bb6<\/strong><\/li>\n<li><strong>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u5f8c\u306e12\u670831\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3057\u305f\u3082\u306e<\/strong><\/li>\n<li><strong>\u65b0\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3088\u3046\u6539\u4fee\u3055\u308c\u305f\u5bb6\u5c4b\u3068\u305d\u306e\u6577\u5730\u3001\u3082\u3057\u304f\u306f\u5bb6\u5c4b\u3092\u89e3\u4f53\u3057\u3066\u3044\u308b\u66f4\u5730\u306b\u306a\u3063\u305f\u571f\u5730<\/strong><\/li>\n<li><strong>\u8b72\u6e21\u5bfe\u4fa1\u304c1\u5104\u5186\u4ee5\u4e0b<\/strong><\/li>\n<\/ol>\n<p>\u8981\u4ef6\u306f\u3084\u3084\u53b3\u3057\u304f\u9069\u7528\u671f\u9593\u306f\u9650\u5b9a\u7684\u3067\u3059\u304c\u3001\u4f7f\u7528\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u5927\u5e45\u306a\u6e1b\u7a0e\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\" data-hu-actiontype=\"\" data-hu-event=\"\" data-hu-label=\"\" data-cke-saved-href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" data-lp-cta=\"false\"><span style=\"color: #0000ff\"> No.3306\u2003\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/span><\/a><\/p>\n<h2 id=\"5976a8a9922938538e00088e-1501814712693\" data-heading-id=\"1501814712693\">5. \u4e0d\u52d5\u7523\u58f2\u5374\u306e\u4ee3\u8868\u4e8b\u4f8b\u3068\u7a0e\u91d1\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-146\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2019\/12\/95_original.jpeg\" alt=\"\" width=\"640\" height=\"427\" \/><\/p>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304a\u3051\u308b\u4ee3\u8868\u7684\u306a\u4e8b\u4f8b2\u30d1\u30bf\u30fc\u30f3\u3092\u60f3\u5b9a\u3057\u3066\u3001\u5b9f\u969b\u306b\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u58f2\u5374\u3092\u8003\u3048\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306e\u6761\u4ef6\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u53c2\u8003\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"5976a8a9922938538e00088e-1501814720795\" data-heading-id=\"1501814720795\">\u30fb\u7bc912\u5e74\u306e\u5c45\u4f4f\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<\/h3>\n<table dir=\"ltr\" style=\"height: 182px\" border=\"1\" width=\"678\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: center\" colspan=\"3\" rowspan=\"1\">\u60f3\u5b9a1<\/td>\n<\/tr>\n<tr>\n<td>\u7a2e\u5225<\/td>\n<td colspan=\"2\" rowspan=\"1\">\u30de\u30f3\u30b7\u30e7\u30f3\uff08\u8cfc\u5165\u6642\u65b0\u7bc9\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u7528\u9014<\/td>\n<td colspan=\"2\" rowspan=\"1\">\u5c45\u4f4f\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u8cfc\u5165\u4fa1\u683c<\/td>\n<td colspan=\"2\" rowspan=\"1\">4,000\u4e07\uff08\u571f\u57302,000\u4e07\u5186\u30fb\u5efa\u72692,000\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u5374\u60f3\u5b9a\u4fa1\u683c<\/td>\n<td colspan=\"2\" rowspan=\"1\">4,300\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u7bc9\u5f8c\u7d4c\u5e74\u6570<\/td>\n<td colspan=\"2\" rowspan=\"1\">12\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7cbe\u7b97\u91d1<\/td>\n<td colspan=\"2\" rowspan=\"1\">10\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u90fd\u5fc3\u306e\u65b0\u7bc9\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5834\u5408\u3092\u60f3\u5b9a\u3057\u307e\u3059\u3002\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u307e\u305a\u306f\u300c\u8b72\u6e21\u4fa1\u984d\u300d\u300c\u53d6\u5f97\u8cbb\u300d\u300c\u8b72\u6e21\u8cbb\u7528\u300d\u300c\u8b72\u6e21\u6240\u5f97\u300d\u3092\u7b97\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u8b72\u6e21\u4fa1\u984d\u3001\u53d6\u5f97\u8cbb\u3001\u8b72\u6e21\u8cbb\u7528\u3001\u8b72\u6e21\u6240\u5f97\u306e\u7b97\u51fa<\/h4>\n<p>\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u306b\u3042\u305f\u308a\u30014\u3064\u306e\u91d1\u984d\u3092\u6c42\u3081\u308b\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u8b72\u6e21\u4fa1\u984d\u3011<\/p>\n<p>\u8b72\u6e21\u4fa1\u984d\uff1d\u58f2\u5374\u60f3\u5b9a\u4fa1\u683c4,300\u4e07\u5186\uff0b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7cbe\u7b97\u91d110\u4e07\u5186\uff1d4,310\u4e07\u5186<\/p>\n<p>\u3010\u53d6\u5f97\u8cbb\u3011<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1d\u5efa\u7269\u306e\u8cfc\u5165\u4fa1\u683c2,000\u4e07\u5186\u00d70.9\u00d70.015\u00d712\u5e74\uff1d324\u4e07\u5186<br \/>\n\u53d6\u5f97\u8cbb\uff1d\u571f\u5730\u306e\u8cfc\u5165\u4fa1\u683c2,000\u4e07\u5186\uff0b\u5efa\u7269\u306e\u8cfc\u5165\u4fa1\u683c2,000\u4e07\u5186\uff0d\u6e1b\u4fa1\u511f\u5374\u8cbb324\u4e07\u5186\uff1d3,676\u4e07\u5186<\/p>\n<p>\u3010\u8b72\u6e21\u8cbb\u7528\u3011<\/p>\n<p>\u4ef2\u4ecb\u624b\u6570\u6599\uff1d\u58f2\u5374\u60f3\u5b9a\u4fa1\u683c4,300\u4e07\u5186\u00d73%\uff08\u203b\uff09\u00d71.1\uff08\u6d88\u8cbb\u7a0e\uff09\uff1d141\u4e079,000\u5186<br \/>\n\u58f2\u5374\u60f3\u5b9a\u4fa1\u683c4,300\u4e07\u5186\u304b\u3089\u3001\u5370\u7d19\u7a0e\uff1d1\u4e07\u5186<br \/>\n\u8b72\u6e21\u8cbb\u7528\uff1d\u4ef2\u4ecb\u624b\u6570\u6599141\u4e079,000\u5186\uff0b\u5370\u7d19\u7a0e1\u4e07\u5186\uff1d142\u4e079,000\u5186<\/p>\n<p>\u203b\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3068\u3057\u3066\u4e00\u822c\u7684\u306a\u300c\u58f2\u5374\u4fa1\u683c\u306e3%\u300d\u3092\u60f3\u5b9a<\/p>\n<p>\u3010\u8b72\u6e21\u6240\u5f97\u3011<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\uff1d\u8b72\u6e21\u4fa1\u984d4,310\u4e07\u5186\uff0d\u53d6\u5f97\u8cbb3,676\u4e07\u5186\uff0d\u8b72\u6e21\u8cbb\u7528142\u4e079,000\u5186\uff1d491\u4e071,000\u5186<\/p>\n<h4>\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u306e\u7b97\u51fa<\/h4>\n<p>\u7b97\u51fa\u3057\u305f4\u3064\u306e\u91d1\u984d\u3092\u3082\u3068\u306b\u3001\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5c45\u4f4f\u3057\u3066\u3044\u305f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u58f2\u5374\u306b\u3088\u308b14.21%\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u3092\u8e0f\u307e\u3048\u3066\u3001\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u3011<\/p>\n<p>\u8b72\u6e21\u6240\u5f97491\u4e071,000\u5186\uff1c\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u7279\u5225\u63a7\u96643,000\u4e07\u5186<br \/>\n\u8b72\u6e21\u6240\u5f97\u304c3,000\u4e07\u5186\u4ee5\u4e0b\u306a\u306e\u3067\u5168\u984d\u63a7\u9664\u3001\u63a7\u9664\u984d\u306f491\u4e071,000\u5186<br \/>\n\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\uff1d\u8b72\u6e21\u6240\u5f97491\u4e071,000\u5186\uff0d\u7279\u5225\u63a7\u9664491\u4e071,000\u5186\uff1d0\u5186<\/p>\n<p>\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u304c\u30d7\u30e9\u30b9\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u5834\u5408\u306f14.21%\u306e\u7a0e\u7387\u3092\u304b\u3051\u308b\u307e\u3067\u3082\u306a\u304f\u3001\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u7bc912\u5e74\u306e\u5c45\u4f4f\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306f<strong>\u30100\u5186\u3011<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"5976a8a9922938538e00088e-1501814743824\" data-heading-id=\"1501814743824\">\u30fb\u4f4f\u307e\u306a\u304f\u306a\u3063\u30665\u5e74\u7d4c\u904e\u3057\u305f\u3001\u7bc912\u5e74\u306e\u5c45\u4f4f\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<\/h3>\n<p>\u540c\u69d8\u306b\u7bc912\u5e74\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u300c\u4f4f\u307e\u306a\u304f\u306a\u3063\u30665\u5e74\u7d4c\u904e\u3057\u3066\u3044\u305f\u7269\u4ef6\u3060\u3063\u305f\u5834\u5408\u300d\u306e\u7a0e\u7387\u3092\u7b97\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table dir=\"ltr\" style=\"height: 182px\" border=\"1\" width=\"678\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: center\" colspan=\"3\" rowspan=\"1\">\u60f3\u5b9a2<\/td>\n<\/tr>\n<tr>\n<td>\u7a2e\u5225<\/td>\n<td colspan=\"2\" rowspan=\"1\">\u30de\u30f3\u30b7\u30e7\u30f3\uff08\u8cfc\u5165\u6642\u65b0\u7bc9\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u7528\u9014<\/td>\n<td colspan=\"2\" rowspan=\"1\">\u5c45\u4f4f\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u8cfc\u5165\u4fa1\u683c<\/td>\n<td colspan=\"2\" rowspan=\"1\">4,000\u4e07\uff08\u571f\u57302,000\u4e07\u5186\u30fb\u5efa\u72692,000\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u5374\u60f3\u5b9a\u4fa1\u683c<\/td>\n<td colspan=\"2\" rowspan=\"1\">4,300\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u7bc9\u5f8c\u7d4c\u5e74\u6570<\/td>\n<td colspan=\"2\" rowspan=\"1\"><strong>12\u5e74\uff08\u4f4f\u307e\u306a\u304f\u306a\u3063\u3066\u304b\u30895\u5e74\u7d4c\u904e\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7cbe\u7b97\u91d1<\/td>\n<td colspan=\"2\" rowspan=\"1\">10\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u60f3\u5b9a1\u3068\u7570\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u4f4f\u307e\u306a\u304f\u306a\u3063\u3066\u304b\u30895\u5e74\u304c\u7d4c\u904e\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u70b9\u3060\u3051\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u60f3\u5b9a1\u3068\u6761\u4ef6\u304c\u7570\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u7269\u4ef6\u306f\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u30014\u3064\u306e\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u3092\u8e0f\u307e\u3048\u3066\u3001\u7279\u5225\u63a7\u9664\u306e\u5f71\u97ff\u304c\u51fa\u3066\u304f\u308b\u300c\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u300d\u306e\u7b97\u51fa\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u3011<\/p>\n<p>\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\uff1d\u8b72\u6e21\u6240\u5f97491\u4e071,000\u5186\uff0d\u7279\u5225\u63a7\u96640\u5186\uff1d491\u4e071,000\u5186<br \/>\n1,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u306e\u305f\u3081\u3001491\u4e071,000\u5186<\/p>\n<p>\u6240\u6709\u3057\u30665\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u7387\u306f\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u7a0e\u984d\u3011<br \/>\n\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u7387\uff1d\u6240\u5f97\u7a0e15.315%\u30fb\u4f4f\u6c11\u7a0e5%<br \/>\n\u6240\u5f97\u7a0e\uff1d\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97491\u4e071,000\u5186\u00d715.315%\uff1d75\u4e072,119.65\u5186<br \/>\n100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u306e\u305f\u3081\u300175\u4e072,100\u5186<br \/>\n\u4f4f\u6c11\u7a0e\uff1d\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97491\u4e071,000\u5186\u00d75%\uff1d24\u4e075,550\u5186<\/p>\n<p>100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u306e\u305f\u3081\u300124\u4e075,500\u5186<\/p>\n<p>\u3010\u8b72\u6e21\u6240\u5f97\u7a0e 75\u4e072,100\u5186\u3011\uff0b\u3010\u4f4f\u6c11\u7a0e 24\u4e075,500\u5186\u3011\uff1d\u3010\u5408\u8a08\u7a0e\u984d 99\u4e077,600\u5186\u3011<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306f<strong>\u301099\u4e077,600\u5186\u3011<\/strong>\u3067\u3059\u3002\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u3060\u3051\u3067\u30010\u5186\u3060\u3063\u305f\u7a0e\u984d\u304c100\u4e07\u5186\u306b\u8fd1\u3044\u91d1\u984d\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>6. \u307e\u3068\u3081\uff5c\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7a0e\u91d1\u306f\u8907\u96d1\u306a\u305f\u3081\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3088\u3046<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-248\" src=\"https:\/\/www.cigr.co.jp\/app\/uploads\/sites\/3\/2017\/02\/18_original.jpeg\" alt=\"\" width=\"5000\" height=\"3333\" 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