{"id":2182,"date":"2021-06-24T14:37:23","date_gmt":"2021-06-24T05:37:23","guid":{"rendered":"https:\/\/fujiko-san.com\/blog\/?p=2182"},"modified":"2024-08-28T10:17:58","modified_gmt":"2024-08-28T01:17:58","slug":"year-end-adjustment","status":"publish","type":"post","link":"https:\/\/fujiko-san.com\/blog\/year-end-adjustment\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u5fc5\u8981\u6027\u3084\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3001\u624b\u9806\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u5e74\u672b\u306b\u306a\u308b\u3068\u8033\u306b\u3059\u308b\u5e74\u672b\u8abf\u6574\u3002\u65b0\u4efb\u306e\u62c5\u5f53\u8005\u306e\u4e2d\u306b\u306f\u3001\u4f55\u306e\u305f\u3081\u306b\u4f55\u3092\u3059\u308b\u304b\u3001\u30a4\u30de\u30a4\u30c1\u5206\u304b\u3089\u306a\u3044\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308b\u5f93\u696d\u54e1\u3082\u3044\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306f\u62c5\u5f53\u8005\u4ee5\u5916\u3067\u3082\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5fc5\u8981\u6027\u3084\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3001\u624b\u9806\u3001\u63a7\u9664\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"btn btn--pink\">\r\n<a href=\"https:\/\/fujiko-san.com\/library\/sea04\/\">\r\n\t\u30aa\u30f3\u30e9\u30a4\u30f3\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8&reg;\u300c\u30d5\u30b8\u5b50\u3055\u3093\u300d\u306e<br class=\"pc\">\u30b5\u30fc\u30d3\u30b9\u7d39\u4ecb\u8cc7\u6599\u306f\u3053\u3061\u3089\r\n\t<div class=\"link_inner_btn\">\u8cc7\u6599\u3092\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/div>\r\n<\/a>\r\n<\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u306a\u305c\u5fc5\u8981\uff1f<\/h2>\n<p><span style=\"color: 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\/>\n<strong>\u78ba\u5b9a\u7533\u544a\uff1a10\u7a2e\u985e\u306e\u6240\u5f97\u3059\u3079\u3066\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3002\u500b\u4eba\u304c\u884c\u3046<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u5bfe\u8c61\u304c\u7570\u306a\u308b\u308f\u3051\u3067\u3059\u306d\u30021\u304b\u6240\u304b\u3089\u3057\u304b\u7d66\u4e0e\u6240\u5f97\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067OK\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u63a7\u9664\u3084\u533b\u7642\u63a7\u9664\u3092\u78ba\u5b9a\u7533\u544a\u3067\u63d0\u51fa\u3059\u308b\u3068\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<hr \/>\r\n\r\n<strong>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/strong><br>\n<a href=\"https:\/\/fujiko-san.com\/blog\/tax-accountant-office\/\">\u6cd5\u4eba\u306e\u6c7a\u7b97\u4ee3\u884c\u3067\u304a\u3059\u3059\u3081\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u62407\u9078\uff01\u30d7\u30ed\u306b\u4efb\u305b\u3066\u5b89\u5fc3\u30fb\u5b89\u5168\u306a\u5831\u544a\u3092\uff01\uff01<\/a><\/p>\n<div class=\"btn btn--pink btn--large\"><a href=\"https:\/\/fujiko-san.com\/library\/sea03\/\">\u52b4\u52d9\u4e8b\u4f8b\u96c6\u3092<br class=\"sp\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<span>1\u5206\u3067\u7c21\u5358\u306b\u7533\u3057\u8fbc\u3081\u307e\u3059<\/span><\/a><\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f<\/h2>\n<p>11\u6708\u672b\uff5e12\u6708\u982d\u306b\u5fc5\u8981\u66f8\u985e\u3092\u793e\u54e1\u306b\u63d0\u51fa\u3055\u305b\u308b\u4f01\u696d\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002\u305d\u3057\u3066\u300112\u6708\u672b\u307e\u3067\u306b\u62c5\u5f53\u8005\u304c\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u671f\u9650\u306f1\u670831\u65e5\u3067\u3059\u304c\u3001\u672c\u6765\u306f\u8a02\u6b63\u671f\u9593\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u51e6\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u5b9a\u306e\u4eba\u306b\u95a2\u3057\u3066\u306f\u3001\u5e74\u306e\u9014\u4e2d\u3067\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u8ab0\u304b\u306f\u3001\u6b21\u9805\u306b\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005\u306f\u3001\u5e74\u672b\u306b\u884c\u3046\u5834\u5408\u3068\u3001\u5e74\u306e\u9014\u4e2d\u3067\u884c\u3046\u5834\u5408\u3068\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u306b\u884c\u3046\u5834\u5408\u306e\u5bfe\u8c61\u8005<\/h3>\n<p>\u2460<strong>1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u305f\u4eba<\/strong><br \/>\n\u2461<strong>\u5e74\u306e\u9014\u4e2d\u3067\u5c31\u8077\u3057\u3001\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3057\u305f\u4eba<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u304c\u5e74\u95932,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u672b\u8abf\u6574\u306f\u884c\u308f\u308c\u305a\u5404\u81ea\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5e74\u306e\u9014\u4e2d\u3067\u884c\u3046\u5834\u5408\u306e\u5bfe\u8c61\u8005<\/h3>\n<p><strong>\u2460\u6d77\u5916\u8ee2\u52e4\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u305f\u4eba<\/strong><br \/>\n<strong>\u2461\u6b7b\u4ea1\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u4eba<\/strong><br \/>\n<strong>\u2462\u5fc3\u8eab\u306e\u969c\u5bb3\u306b\u3088\u308a\u9000\u8077\u3057\u3001\u672c\u5e74\u4e2d\u306e\u5fa9\u8077\u304c\u671b\u3081\u306a\u3044\u4eba<\/strong><br \/>\n<strong>\u246312\u6708\u306b\u652f\u7d66\u3055\u308c\u308b\u3079\u304d\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u304b\u3089\u9000\u8077\u3057\u305f\u4eba<\/strong><br \/>\n<strong>\u2464<span style=\"color: #000000;\">\u7d66\u4e0e\u7dcf\u984d103\u4e07\u5186\u4ee5\u4e0b\u306e\u9000\u8077\u3057\u305f\u30d1\u30fc\u30c8\u5f93\u696d\u54e1<\/span><\/strong><\/p>\n<p>\u3044\u305a\u308c\u304b\u306b\u5f53\u305f\u308b\u4eba\u306f\u3001\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u6642\u30fb\u9000\u8077\u3057\u305f\u6642\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u304c\u2460\uff5e\u2464\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u4eba\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u305d\u3046\u3044\u3046\u4eba\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308c\u3070\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<hr \/>\r\n\r\n<strong>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/strong><br>\n<a href=\"https:\/\/fujiko-san.com\/blog\/personnel-and-labor-outsourcing\/\">\u696d\u52d9\u52b9\u7387\u5316\u3092\u5b9f\u73fe\uff01\u4eba\u4e8b\u52b4\u52d9\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u304a\u3059\u3059\u3081\u5916\u6ce8\u51488\u793e\u3068\u9078\u3073\u65b9<\/a><\/p>\n<div class=\"btn btn--pink btn--large\"><a href=\"https:\/\/fujiko-san.com\/library\/sea03\/\">\u52b4\u52d9\u4e8b\u4f8b\u96c6\u3092<br class=\"sp\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<span>1\u5206\u3067\u7c21\u5358\u306b\u7533\u3057\u8fbc\u3081\u307e\u3059<\/span><\/a><\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u624b\u9806\u3068\u63a7\u9664<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u624b\u9806\u3068\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u2460\u5f93\u696d\u54e1\uff1a\u7533\u544a\u66f8\u985e\u306e\u4f5c\u6210\u3068\u63d0\u51fa<\/h3>\n<p><span style=\"color: #3366ff;\">\u307e\u305a\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u8005\u306b\u7533\u544a\u66f8\u985e\u3092\u914d\u5e03\u3057\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4>\u5fc5\u305a\u5fc5\u8981\uff1a\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/h4>\n<p>\u300c<strong>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/strong>\u300d\u306f\u3001\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u53d6\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002\u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u65e8\u306e\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u8a72\u5f53\u8005\u306e\u307f\uff1a\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/h4>\n<p>\u300c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306f\u3001\u6b21\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981\u3067\u3059\u3002\u751f\u547d\u4fdd\u967a\u3001\u5730\u9707\u4fdd\u967a\u3001\u793e\u4f1a\u4fdd\u967a\uff08\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u306a\u3089\u4e0d\u8981\uff09\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\uff08iDeCo\u7b49\uff09<\/p>\n<h4>\u8a72\u5f53\u8005\u306e\u307f\uff1a\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/h4>\n<p>\u4ee4\u548c2\u5e74\u304b\u3089\u3001\u300c<strong>\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/strong>\u300d\u306b\u300c<strong>\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/strong>\u300d\u3068\u300c<strong>\u6240\u5f97\u91d1\u984d\u63a7\u9664\u7533\u544a\u66f8<\/strong><br \/>\n\u300d\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u2713\u914d\u5076\u8005\u63a7\u9664\uff1a\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u306a\u304a\u304b\u3064\u751f\u8a08\u3092\u3068\u3082\u306b\u3059\u308b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u304c133\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9069\u7528\u3002\u63a7\u9664\u984d\u306f\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u6b21\u7b2c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\"><span style=\"font-weight: 400;\">\uff08\u56fd\u7a0e\u5e81HP\uff09<\/span><\/a>\u3002<\/p>\n<p>\u2713\u57fa\u790e\u63a7\u9664\uff1a\u7dcf\u6240\u5f97\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9069\u7528\u3002\u63a7\u9664\u984d\u306f\u6240\u5f97\u6b21\u7b2c\uff08\u56fd\u7a0e\u5e81HP\uff09\u3002<\/p>\n<p>\u2713\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff1a\u6b21\u306e2\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u2460\u7d66\u4e0e\u53ce\u5165850\u4e07\u5186\u4ee5\u4e0a\u3001\u2461\u672c\u4eba\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u304c\u7279\u5225\u969c\u5bb3\u8005\u307e\u305f\u306f23\u6b73\u672a\u6e80\u306e\u6276\u990a\u5bb6\u65cf\u3092\u62b1\u3048\u308b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1411.htm\"><span style=\"font-weight: 400;\">\uff08\u56fd\u7a0e\u5e81HP\uff09<\/span><\/a>\u3002<\/p>\n<h4>\u8a72\u5f53\u8005\u306e\u307f\uff1a\u5728\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/h4>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u5229\u7528\u8005\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3068\u304d\u3001<strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8<\/strong>\u306b\u5fdc\u3058\u305f\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1213.htm\"><span style=\"font-weight: 400;\">\uff08\u56fd\u7a0e\u5e81HP\uff09<\/span><\/a>\u3002\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3067\u51e6\u7406\u3067\u304d\u308b\u306e\u306f2\u5e74\u76ee\u304b\u3089\u3067\u3001\u521d\u5e74\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u8a72\u5f53\u8005\u306e\u307f\uff1a\u524d\u8077\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/h4>\n<p>\u8ee2\u8077\u8005\u306f\u3001<strong>\u524d\u8077\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/strong>\u3092\u4eca\u306e\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u9593\u9055\u3048\u3066\u6368\u3066\u308b\u3068\u518d\u767a\u884c\u306e\u624b\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u307e\u3067\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u2461\u5e74\u672b\u8abf\u6574\u62c5\u5f53\u8005\uff1a\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97<\/h3>\n<p>\u5f93\u696d\u54e1\u304b\u3089\u66f8\u985e\u3092\u56de\u53ce\u3057\u305f\u3089\u3001\u4e00\u4eba\u3072\u3068\u308a\u306e\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<p><strong>1\uff1a1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u7b49\u306e\u7dcf\u984d\u3092\u51fa\u3059<\/strong><br \/>\n<strong>\u2193<\/strong><br \/>\n<strong>2\uff1a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u30921\u304b\u3089\u5dee\u3057\u5f15\u304f\uff08\u8a08\u7b97\u5f0f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\"><b>\u56fd\u7a0e\u5e81HP<\/b><\/a>\u306b\u3066\u8981\u78ba\u8a8d\uff09<\/strong><br \/>\n<strong>\u2193<\/strong><br \/>\n<strong>3\uff1a\u305d\u306e\u4ed6\u306e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\uff08\u5f93\u696d\u54e1\u306b\u63d0\u51fa\u3057\u3066\u3082\u3089\u3063\u305f\u66f8\u985e\u3092\u5143\u306b\uff09<\/strong><br \/>\n<strong>\u2193<\/strong><br \/>\n<strong>4\uff1a\u5728\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5206\u3092\u5dee\u3057\u5f15\u304f<\/strong><br \/>\n<strong>\u2193<\/strong><br \/>\n<strong>5\uff1a\u6b8b\u3063\u305f\u91d1\u984d\u306b102.1\uff05\u3092\u304b\u3051\u308b\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09<\/strong><br \/>\n<strong>\u2193<\/strong><br \/>\n<strong>6\uff1a\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u3068\u6e90\u6cc9\u5fb4\u53ce\u7968\u3057\u305f\u984d\u3092\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u7cbe\u7b97\u3059\u308b<\/strong><\/p>\n<p>\u3053\u308c\u3067\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u306f\u7d42\u4e86\u3067\u3059\u3002<\/p>\n<h3>\u2462\u5e74\u672b\u8abf\u6574\u62c5\u5f53\u8005\uff1a\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u7b49\u306e\u4f5c\u6210\u3068\u63d0\u51fa<\/h3>\n<p>\u5bfe\u8c61\u8005\u5168\u54e1\u306e\u8a08\u7b97\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u307e\u305a<strong>\u300c\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u300d\u300c\u652f\u6255\u8abf\u66f8\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968<\/strong>\u300d\u3068\u3044\u3046\u66f8\u985e\u3092\u4f5c\u308a\u3001\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001<strong>\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/strong>\u300d\u3092\u4f5c\u6210\u3057\u3001\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u3059\u308b\u81ea\u6cbb\u4f53\u3078\u63d0\u51fa\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u4f01\u696d\u306e\u652f\u6255\u3044\u3092\u95a2\u4fc2\u5404\u6240\u304c\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3002\u7533\u544a\u6f0f\u308c\u3084\u8131\u7a0e\u306e\u30c1\u30a7\u30c3\u30af\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u5e74\u672b\u8abf\u6574\u306f\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"color: 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