\u5e73\u621029\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u304c\u3001\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u5e73\u621030\u5e74\u304b\u3089\u3067\u3059\u3002
\n\u5e73\u621029\u5e74\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u306b\u3064\u3044\u3066\u6539\u3081\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u7d0d\u7a0e\u8005\u306b\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u3068\u306a\u308b\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002
\n\u3053\u308c\u3092\u6276\u990a\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002
\n\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u3001\u6b21\u306e4\u3064\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u2460\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u53ca\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09\u53c8\u306f\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u304b\u3089\u990a\u80b2\u3092\u59d4\u8a17\u3055\u308c\u305f\u5150\u7ae5(\u3044\u308f\u3086\u308b\u91cc\u5b50)\u3084\u5e02\u753a\u6751\u9577\u304b\u3089\u990a\u8b77\u3092\u59d4\u8a17\u3055\u308c\u305f\u8001\u4eba\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n
\u2461\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n
\u2462\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002(\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u304c103\u4e07\u5186\u4ee5\u4e0b)<\/p>\n
\u2463\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u53c8\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068\u3002<\/p>\n
\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u305d\u306e\u5e7412\u670831\u65e5\u73fe\u5728\u306e\u5e74\u9f62\u304c16\u6b73\u4ee5\u4e0a\u306e\u4eba\u3092\u3044\u3044\u307e\u3059\u3002
\n\u300c\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u300d\u306e\u4e2d\u3067\u3082\u3001\u305d\u306e\u5e7412\u670831\u65e5\u73fe\u5728\u306e\u5e74\u9f62\u306b\u3088\u308a\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u304c\u4e0b\u8a18\u306e\u901a\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u2460\u7279\u5b9a\u6276\u990a\u89aa\u65cf\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u4eba\uff09\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff1a63\u4e07\u5186<\/p>\n
\u2461\u8001\u4eba\u6276\u990a\u89aa\u65cf\uff0870\u6b73\u4ee5\u4e0a\u306e\u4eba\u3067\u540c\u5c45\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09\u3000\u3000\uff1a48\u4e07\u5186<\/p>\n
\u2462\u8001\u4eba\u6276\u990a\u89aa\u65cf
\n\uff08\u8001\u4eba\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u7d0d\u7a0e\u8005\u53c8\u306f\u305d\u306e\u914d\u5076\u8005\u306e\u76f4\u7cfb\u306e
\n\u5c0a\u5c5e\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09\u3067\u3001\u7d0d\u7a0e\u8005\u53c8\u306f\u305d\u306e\u914d\u5076\u8005
\n\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff1a58\u4e07\u5186<\/p>\n
\u2463\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff08\u4e0a\u8a18\u4ee5\u5916\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff09\uff1a38\u4e07\u5186<\/p>\n
<\/p>\n
\u914d\u5076\u8005\u306b\u3064\u3044\u3066\u306f\u5225\u67a0\u3067\u914d\u5076\u8005\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u306e\u8981\u4ef6\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u3001\u6b21\u306e4\u3064\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u2460\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u914d\u5076\u8005\uff08\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\uff09\u3002<\/p>\n
\u2461\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n
\u2462\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n
\u2463\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u53c8\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068\u3002<\/p>\n
<\/p>\n
\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n
\u30fb\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5834\u5408\u3000\uff1a38\u4e07\u5186<\/p>\n
\u30fb\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5834\u5408\u3000\u3000\uff1a48\u4e07\u5186
\n\u300c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u306f\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5185\u3001\u305d\u306e\u5e7412\u670831\u65e5\u73fe\u5728\u306e\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u306e\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u914d\u5076\u8005\u306e\u6240\u5f97\u304c38\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u5834\u5408\u306f\u53ce\u5165\u304c103\u4e07\u5186\u307e\u3067\uff09\u3092\u8d85\u3048\u308b\u305f\u3081\u3001\u914d\u5076\u8005\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u65b9\u3067\u3082\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002
\n\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u3068\u306f\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u3001\u6b21\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u2460\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u306e\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3002<\/p>\n
\u2461\u914d\u5076\u8005\u304c\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u3002<\/p>\n
\u2462\u4ed6\u306e\u4eba\u306e\u6276\u990a\u89aa\u65cf\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n
\u2463\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u8d8576\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3053\u3068\u3002
\n\u203b\u5e73\u621030\u5e74\u5206\u4ee5\u5f8c\u306f\u914d\u5076\u8005\u306e\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n
\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u300038\u4e07\u5186\u8d8540\u4e07\u5186\u672a\u6e80\uff1a38\u4e07\u5186<\/p>\n
40\u4e07\u5186\u4ee5\u4e0a45\u4e07\u5186\u672a\u6e80\uff1a36\u4e07\u5186<\/p>\n
45\u4e07\u5186\u4ee5\u4e0a50\u4e07\u5186\u672a\u6e80\uff1a31\u4e07\u5186<\/p>\n
50\u4e07\u5186\u4ee5\u4e0a55\u4e07\u5186\u672a\u6e80\uff1a26\u4e07\u5186<\/p>\n
55\u4e07\u5186\u4ee5\u4e0a60\u4e07\u5186\u672a\u6e80\uff1a21\u4e07\u5186<\/p>\n
60\u4e07\u5186\u4ee5\u4e0a65\u4e07\u5186\u672a\u6e80\uff1a16\u4e07\u5186<\/p>\n
65\u4e07\u5186\u4ee5\u4e0a70\u4e07\u5186\u672a\u6e80\uff1a11\u4e07\u5186<\/p>\n
70\u4e07\u5186\u4ee5\u4e0a75\u4e07\u5186\u672a\u6e80\uff1a 6\u4e07\u5186<\/p>\n
75\u4e07\u5186\u4ee5\u4e0a76\u4e07\u5186\u672a\u6e80\uff1a 3\u4e07\u5186<\/p>\n
76\u4e07\u5186\u4ee5\u4e0a\uff1a 0\u5186<\/p>\n
<\/p>\n
<\/p>\n
\u5e73\u621029\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u6276\u990a\u63a7\u9664\u306b\u3064\u3044\u3066\u6539\u6b63\u70b9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n
\u5e73\u621030\u5e74\u4ee5\u964d\u3001\u914d\u5076\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306a\u304b\u3063\u305f\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u5f93\u6765\u901a\u308a\u3067\u3059\u304c\u3001900\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u3053\u308d\u304b\u30891,000\u4e07\u5186\u4ee5\u4e0b\u307e\u3067\u6bb5\u968e\u7684\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u304c\u4e0b\u304c\u308a\u30011,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u914d\u5076\u8005\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u304c76\u4e07\u5186\u672a\u6e80\u307e\u3067\u306e\u65b9\u3057\u304b\u3053\u308c\u307e\u3067\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001123\u4e07\u5186\u4ee5\u4e0b\u307e\u3067\u62e1\u5145\u3055\u308c\u307e\u3057\u305f\u3002
\n\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u304c900\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u30011,000\u4e07\u5186\u307e\u3067\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u304c\u4e0b\u304c\u308a\u30011,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3082\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5185\u5bb9\u898b\u76f4\u3057\u306b\u3088\u308a\u5e73\u621030\u5e741\u6708\u4ee5\u964d\u6bce\u6708\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u7a0e\u984d\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306b\u3088\u3063\u3066\u6c42\u3081\u307e\u3059\u304c\u3001\u8a08\u7b97\u306b\u5f53\u305f\u3063\u3066\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306e\u7b97\u5b9a\u306b\u5f53\u305f\u308a\u3001\u914d\u5076\u8005\u304c\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b1\u4eba\u3092\u52a0\u3048\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002
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\n\u3053\u308c\u307e\u3067\u5e74\u672b\u8abf\u6574\u3067\u8a18\u8f09\u3059\u308b\u8cc7\u6599\u306f\u3001\u591a\u304f\u306e\u65b9\u304c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3068\u4fdd\u967a\u6599\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e2\u679a\u3067\u3057\u305f\u304c\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u304c\u52a0\u308f\u308a\u307e\u3059\u3002
\n\u8a18\u5165\u3059\u308b\u969b\u306b\u306f\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n
<\/p>\n
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\nhttps:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/h30_01.pdf<\/p>\n
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\nhttps:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/kisairei_h30_01.pdf<\/p>\n
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