{"id":547,"date":"2023-08-28T12:07:04","date_gmt":"2023-08-28T03:07:04","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=547"},"modified":"2024-08-28T15:38:21","modified_gmt":"2024-08-28T06:38:21","slug":"%e6%b5%b7%e5%a4%96%e9%a7%90%e5%9c%a8%e3%81%a7%e8%b6%85%e3%81%88%e3%82%8b%e3%81%b9%e3%81%8d%e5%a3%81%e2%91%a1%ef%bd%9e%e4%bb%95%e4%ba%8b%e7%b7%a8%ef%bd%9e","status":"publish","type":"post","link":"http:\/\/jga-tax.jp\/?p=547","title":{"rendered":"\u6d77\u5916\u99d0\u5728\u3067\u8d85\u3048\u308b\u3079\u304d\u58c1\u2461\uff5e\u4ed5\u4e8b\u7de8\uff5e"},"content":{"rendered":"

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\u88fd\u54c1\u306e\u6a5f\u80fd\u306a\u306e\u304b\u3001\u88fd\u54c1\u306e\u91cf\u306a\u306e\u304b\u3001\u88fd\u54c1\u306e\u4fa1\u683c\u306a\u306e\u304b\u3001\u4eba\u306a\u306e\u304b\u3001\u6642\u9593\u306a\u306e\u304b\u3001\u77e5\u8b58\u306a\u306e\u304b\u3001\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u306a\u306e\u304b\u3001\u30ed\u30fc\u30ab\u30eb\u4eba\u6750\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306a\u306e\u304b\u3001\u6d77\u5916\u3067\u306f\u3042\u308a\u3068\u3042\u3089\u3086\u308b\u8981\u7d20\u304c\u58f2\u308a\u3082\u306e\u3068\u3057\u3066\u6210\u7acb\u3057\u307e\u3059\u3002\u30e1\u30ad\u30b7\u30b3\u306e\u3088\u3046\u306a\u65e5\u7cfb\u4f01\u696d\u306b\u304a\u3044\u3066\u306e\u65b0\u8208\u56fd\u3067\u306f\u3053\u308c\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u6c34\u6e96\u306e\u30ae\u30e3\u30c3\u30d7\u3067\u3059\u3089\u58f2\u308a\u3082\u306e\u3068\u3057\u3066\u6210\u7acb\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3059\uff08\u30d6\u30eb\u30fc\u30aa\u30fc\u30b7\u30e3\u30f3\u30d3\u30b8\u30cd\u30b9\u3068\u30ec\u30c3\u30c9\u30aa\u30fc\u30b7\u30e3\u30f3\u30d3\u30b8\u30cd\u30b9\u306f\u660e\u78ba\u306b\u9055\u3044\u307e\u3059\u3002\u305d\u306e\u3042\u305f\u308a\u3092\u6df7\u5408\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u3063\u304b\u308a\u3068\u5207\u308a\u5206\u3051\u308b\u3053\u3068\u306f\u91cd\u8981\u3067\u3059\uff09\u3002<\/p>\n

 <\/p>\n

\u73fe\u5730\u63a1\u7528\u3067\u3042\u3063\u3066\u3082\u81ea\u8eab\u306e\u4f55\u304c\u58f2\u308a\u3082\u306e\u3067\u3042\u308b\u304b\u3092\u3057\u3063\u304b\u308a\u3068\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u73fe\u5730\u63a1\u7528\u306e\u4eba\u6750\u306b\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u306e\u591a\u304f\u306f\u3001\u672c\u793e\u51fa\u5411\u8005\u3068\u30ed\u30fc\u30ab\u30eb\u793e\u54e1\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u6a4b\u6e21\u3057\u3067\u3059\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u58f2\u308a\u3082\u306e\u304c\u81ea\u8eab\u306b\u3042\u308c\u3070\u73fe\u5730\u63a1\u7528\u304b\u3089\u65e5\u672c\u672c\u793e\u306b\u5f15\u304d\u629c\u304b\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u4e3b\u306b\u9867\u5ba2\u7372\u5f97\u80fd\u529b\u306b\u8d77\u56e0\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u4e0a\u8a18\u306e\u81ea\u793e\u306e\u58f2\u308a\u3082\u306e\u3068\u3082\u5bc6\u63a5\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6d77\u5916\u3067\u306f\u5916\u90e8\u74b0\u5883\u306e\u305b\u3044\u3082\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u4fe1\u983c\u3067\u304d\u306a\u3044\u4eba\u304c\u3001\u65e5\u672c\u4eba\u3001\u73fe\u5730\u4eba\u3001\u554f\u308f\u305a\u306b\u591a\u304f\u3044\u307e\u3059\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u305d\u306e\u305f\u3081\u3001\u5f8c\u8ffd\u3044\u3067\u53c2\u5165\u3057\u305f\u65b9\u3005\u304c\u3001\u9032\u51fa\u5f53\u521d\u304b\u3089\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3084\u73fe\u5730\u65e5\u672c\u4eba\u306b\u4fe1\u983c\u3055\u308c\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u96e3\u3057\u3044\u3067\u3059\u3002\u300c\u6d77\u5916\u751f\u6d3b\u306e\u671f\u9593\uff1d\u6d77\u5916\u3067\u306e\u6210\u529f\u671f\u9593\uff1d\u305d\u306e\u4eba\u306e\u4fe1\u983c\u5ea6\u300d\u306a\u306e\u3067\u3001\u5148\u306b\u9032\u51fa\u3057\u305f\u65b9\u3005\u3067\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u304c\u65e2\u306b\u5f62\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5f8c\u5875\u306f\u30ac\u30c4\u30ac\u30c4\u884c\u3063\u3066\u3082\u3001\u5f15\u3044\u3066\u3082\u30c0\u30e1\u3068\u3044\u3046\u3053\u3068\u304c\u5f80\u3005\u306b\u3057\u3066\u8d77\u3053\u308a\u5f97\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u5148\u306e\u300c\u4eba\u3068\u306e\u3064\u306a\u304c\u308a\uff5e\u30b7\u30a7\u30a2\u62e1\u5927\u306e\u65b9\u7b56\uff5e<\/a>\u300d\u306b\u3082\u8a18\u8f09\u3057\u307e\u3057\u305f\u304c\u3001\u5148\u4eba\u306b\u5f15\u3063\u5f35\u308a\u4e0a\u3052\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u91cd\u8981\uff08\u4ed6\u306b\u3082\u5e38\u306b\u4eba\u306e\u76ee\u306b\u7559\u307e\u308b\u5834\u6240\u306b\u81ea\u8eab\uff08\u53c8\u306f\u4f1a\u793e\u30fb\u5546\u54c1\uff09\u306a\u3069\u3092\u7f6e\u304f\u3053\u3068\u3082\u91cd\u8981\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u56fd\u3067\u4fe1\u983c\u3055\u308c\u308b\u30ad\u30fc\u30de\u30f3\u304c\u7d39\u4ecb\u3059\u308b\u4f1a\u793e\u306f\u9032\u51fa\u3057\u305f\u3066\u3060\u308d\u3046\u3068\u3001\u5b9f\u614b\u304c\u4f34\u3063\u3066\u3044\u306a\u304b\u308d\u3046\u3068\u62e1\u5927\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u6570\u5e74\u3067\u5e30\u4efb\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u99d0\u5728\u54e1\u306e\u76ee\u7684\u306f\u300c\u81ea\u5206\u306e\u3044\u308b\u9593\u306b\u5927\u304d\u306a\u554f\u984c\u304c\u8d77\u3053\u3089\u306a\u3044\u3053\u3068\u300d\u306a\u306e\u3067\u3001\u81ea\u5206\u306e\u76ee\u3067\u4eba\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u3042\u307e\u308a\u3057\u306a\u3044\u5370\u8c61\u304c\u3042\u308a\u307e\u3059\uff08\u3053\u308c\u306f\u3001\u8a55\u4fa1\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u30cb\u30e5\u30a2\u30f3\u30b9\u304c\u6b63\u3057\u304f\u3066\u3001\u73fe\u5730\u56fd\u306e\u77e5\u8b58\u304c\u3064\u3044\u3066\u3069\u306e\u7a0b\u5ea6\u4fe1\u983c\u3067\u304d\u308b\u4eba\u304b\u3092\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u307e\u30672\u5e74\u304f\u3089\u3044\u306f\u5fc5\u8981\u306a\u306e\u3067\u3059\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u6d77\u5916\u306b\u304a\u3044\u3066\u4eba\u304b\u3089\u306e\u7d39\u4ecb\u306f\u3001\u3088\u308a\u5927\u304d\u306a\u6b66\u5668\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\u30fb\u30fb\u30fb\u305f\u3060\u3001\u305d\u306e\u305f\u3081\u306b\uff08\u9577\u5e74\u3044\u308b\u3060\u3051\u3067\u4fe1\u983c\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\uff09\u6d77\u5916\u3067\u306f\u3001\u65e5\u672c\u4eba\u304c\u540c\u3058\u65e5\u672c\u4eba\u306b\u5bfe\u3057\u3066\u8a50\u6b3a\u884c\u70ba\uff08\u60aa\u610f\u306e\u3042\u308b\u884c\u70ba\uff09\u3092\u306f\u305f\u3089\u304f\u3053\u3068\u304c\u5c11\u306a\u304b\u3089\u305a\u3042\u308a\u307e\u3059\u3002\u56f0\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002MD\u3068\u3057\u3066\u73fe\u5730\u306b\u884c\u304f\u306e\u3067\u3042\u308c\u3070\u3001\u3044\u308d\u3044\u308d\u306a\u30d3\u30b8\u30cd\u30b9\u3092\u898b\u308b\u76ee\u304c\u5927\u5207\u3067\u3059\uff08\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304c\u5206\u304b\u308c\u3070\u3001\u4eba\u3068\u306a\u308a\u3082\u5206\u304b\u308b\u306e\u3067\u3002\u4eba\u9593\u6027\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u306f\u5931\u793c\u306a\u306e\u3067\u3001\u30d3\u30b8\u30cd\u30b9\u5185\u5bb9\u3067\u306e\u5224\u65ad\u304c\u6700\u3082\u512a\u308c\u305f\u4e88\u9632\u7b56\u3067\u3059\uff09\u3002<\/p>\n

 <\/p>\n

\u30e1\u30ad\u30b7\u30b3\u306e\u3088\u3046\u306a\u65b0\u8208\u56fd\u3067\u306f\u3001\u65e5\u672c\u4eba\u306e\u6570\u304c\u5c11\u306a\u3044\u306e\u3082\u76f8\u307e\u3063\u3066\u65e5\u672c\u4eba\u3068\u3044\u3046\u3060\u3051\u3067\u540c\u3058\u65e5\u672c\u4eba\u306b\u7121\u6761\u4ef6\u306b\u53d7\u3051\u5165\u308c\u3066\u3082\u3089\u3048\u307e\u3059\u3002\u53cd\u5bfe\u306b\u81ea\u5206\u81ea\u8eab\u3082\u53d7\u3051\u5165\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u307f\u306a\u3055\u3093\u306f\u30e1\u30ad\u30b7\u30b3\u4eba\u3068\u65e5\u672c\u4eba\u304c\u5168\u304f\u5225\u306e\u3053\u3068\u3092\u8a00\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u3069\u3061\u3089\u3092\u4fe1\u3058\u307e\u3059\u304b\uff1f\u65e5\u672c\u306b\u3044\u308b\u6642\u3067\u306f\u8003\u3048\u3082\u3057\u306a\u3044\u3053\u3068\u3067\u3059\u304c\u3001\u591a\u304f\u306e\u65e5\u672c\u4eba\u304c\u5fc3\u306e\u4e2d\u3067\u306f\u3001\u65e5\u672c\u4eba\u3092\u7121\u6761\u4ef6\u306b\u4fe1\u3058\u3001\u5916\u56fd\u4eba\u306f\u7121\u6761\u4ef6\u306b\u4fe1\u3058\u3066\u3044\u306a\u3044\u306e\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u3053\u306f\u8272\u3005\u3068\u6839\u6df1\u3044\u554f\u984c\u3092\u306f\u3089\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u540c\u3058\u65e5\u672c\u4eba\u306b\u5bfe\u3059\u308b\u60aa\u610f\u3082\u3082\u3061\u308d\u3093\u554f\u984c\u3067\u3059\u304c\u3001\u5916\u56fd\u4eba\u3092\u7121\u6761\u4ef6\u306b\u4fe1\u3058\u3066\u3044\u306a\u3044\u3053\u3068\u3082\u554f\u984c\u3067\u3059\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u4f8b\u3048\u3070\u3001\u65e5\u672c\u4eba\u306e\u90e8\u4e0b\u3068\u5916\u56fd\u4eba\u306e\u90e8\u4e0b\u304c\u540c\u3058\u63d0\u6848\u3092\u3057\u3066\u304d\u305f\u5834\u5408\u306b\u3001\u65e5\u672c\u4eba\u306b\u5bfe\u3057\u3066\u306f\u300c\u3084\u3063\u3066\u307f\u306a\u300d\u3068\u80af\u5b9a\u3057\u3001\u5916\u56fd\u4eba\u306b\u5bfe\u3057\u3066\u306f\u300c\u306a\u3093\u3067\u5fc5\u8981\u306a\u306e\uff1f\u300d\u3068\u5426\u5b9a\u3059\u308b\u3001\u65e5\u672c\u4eba\u306f\u7121\u610f\u8b58\u306b\u3053\u306e\u3088\u3046\u306a\u30b8\u30e3\u30c3\u30b8\u3092\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u591a\u304f\u3001\u5916\u56fd\u4eba\u306e\u90e8\u4e0b\u304b\u3089\u4fe1\u7528\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u6563\u898b\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6d77\u5916\u306b\u4f55\u5e74\u3044\u3066\u3082\u65e5\u672c\u4eba\u306e\u3053\u306e\u7279\u6027\u306f\u306a\u304b\u306a\u304b\u6d88\u3048\u3066\u304f\u308c\u306f\u3057\u306a\u3044\u3082\u306e\u3067\u3059\u3002\u79c1\u3082\u610f\u8b58\u3057\u306a\u3044\u3068\u4e0d\u516c\u5e73\u306a\u30b8\u30e3\u30c3\u30b8\u3092\u884c\u3044\u305d\u3046\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08\u6d77\u5916\u3067\u5408\u8a086\u5e74\u9593\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u3066\u3082\u306a\u304a\u3067\u3059\uff09\u3002\u3057\u3063\u304b\u308a\u3068\u300c\u65e5\u672c\u4eba\u304c\u884c\u3046\u7121\u610f\u8b58\u4e0b\u306e\u5224\u65ad\u300d\u3068\u3044\u3046\u7279\u6027\u3092\u628a\u63e1\u3057\u305f\u4e0a\u3067\u3001\u6f14\u6280\u3067\u3082\u826f\u3044\u306e\u3067\u30ed\u30fc\u30ab\u30eb\u30b9\u30bf\u30c3\u30d5\u3092\u4fe1\u3058\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3092\u65e5\u7cfb\u306e\u307f\u306b\u7d5e\u308a\u7d9a\u3051\u308b\u3068\u3001\u3060\u3093\u3060\u3093\u3068\u5229\u76ca\u304c\u51fa\u306a\u304f\u306a\u308b\u3053\u3068\u306f\u3001\u3053\u305310\u5e74\u9593\u306e\u65e5\u7cfb\u4f01\u696d\u306e\u6d3b\u52d5\u3092\u307f\u3066\u3044\u308b\u9650\u308a\u660e\u3089\u304b\u3067\u3042\u308b\u305f\u3081\u3001\u30ed\u30fc\u30ab\u30eb\u4f01\u696d\u3068\u306e\u53d6\u5f15\u306f\u3044\u3064\u304b\u5fc5\u305a\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u306f\u3001\u3042\u305f\u308a\u307e\u3048\u3067\u3059\u304c\u30ed\u30fc\u30ab\u30eb\u4f01\u696d\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u672c\u793e\u793e\u9577\u304c\u30aa\u30fc\u30d7\u30f3\u30de\u30a4\u30f3\u30c9\u3067\u3001\u30ed\u30fc\u30ab\u30eb\u4f01\u696d\u306e\u793e\u9577\u3068\u63a5\u3059\u308b\u3053\u3068\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u8a00\u8449\u304c\u3067\u304d\u306a\u304f\u3066\u3082\u73fe\u5730\u306b\u8d74\u304d\u3001\u9854\u3092\u5408\u308f\u305b\u3066\u4ea4\u6e09\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u8aa0\u610f\u3092\u3082\u3063\u3066\u63a5\u3057\u3001\u76f8\u624b\u306e\u69d8\u5b50\u3092\u63a2\u308b\u306e\u3067\u3059\u3002\u30ed\u30fc\u30ab\u30eb\u4f01\u696d\u306f\u65e5\u672c\u4f01\u696d\u3092\u91d1\u8513\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3001\u6280\u8853\u3060\u3051\u629c\u3053\u3046\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3001\u975e\u5e38\u306b\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305f\u3060\u3057\u3001\u3053\u3061\u3089\u304c\u8179\u3092\u5272\u3063\u3066\u8a71\u3059\u306e\u3067\u3042\u308c\u3070\u3001\u5411\u3053\u3046\u3082\u4fe1\u983c\u3057\u3066\u8a71\u3057\u3066\u304f\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u306e\u3067\u3059\u3002\u8868\u9762\u3060\u3051\u3067\u306f\u5fc5\u305a\u8db3\u5143\u3092\u898b\u3089\u308c\u308b\u3068\u899a\u609f\u3092\u3082\u3063\u3066\u53d6\u308a\u7d44\u3093\u3067\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff08\u6d77\u5916\u306e\u65b9\u304c\u3053\u306e\u3042\u305f\u308a\u306e\u7dda\u5f15\u304d\u306f\u5f37\u304f\u3001\u305d\u306e\u30ed\u30fc\u30ab\u30eb\u793e\u9577\u306e\u4eba\u304c\u826f\u3044\u3068\u3044\u3046\u4ee5\u524d\u306b\u3001\u3069\u306e\u7a0b\u5ea6\u307e\u3067\u8e0f\u307f\u8fbc\u3093\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u304b\u3092\u6700\u521d\u306e\u6bb5\u968e\u3067\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u3044\u307e\u3059\uff09\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u4ed6\u3001\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u6319\u3052\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u300c\u5b89\u304b\u308d\u3046\u60aa\u304b\u308d\u3046\u300d\u3067\u3059\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u65b0\u8208\u56fd\u306b\u9032\u51fa\u3059\u308b\u3068\u3001\u5b89\u3044\u52b4\u50cd\u529b\u3092\u5229\u7528\u3057\u3066\u5229\u76ca\u3092\u51fa\u305d\u3046\u3068\u8003\u3048\u308b\u65b9\u304c\u672a\u3060\u306b\u591a\u3044\u72b6\u6cc1\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u304b\u3089\u3053\u306e\u8003\u3048\u3067\u6d77\u5916\u306b\u9032\u51fa\u3059\u308b\u3068\u9ad8\u78ba\u7387\u3067\u5931\u6557\u3057\u307e\u3059\u3002\u4eca\u76f8\u5bfe\u7684\u306b\u5b89\u3044\u306e\u306f\u65e5\u672c\uff08\u70ba\u66ff\u3001GDP\u6210\u9577\u7387\u306a\u3069\u3042\u3089\u3086\u308b\u8981\u7d20\u304b\u3089\uff09\u3067\u3059\u3002\u30b3\u30b9\u30c8\u3092\u65e5\u672c\u3067\u767a\u751f\u3055\u305b\u3001\u58f2\u4e0a\u3092\u6d77\u5916\u3067\u767a\u751f\u3055\u305b\u308b\u30b9\u30ad\u30fc\u30e0\u3092\u8003\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u65e2\u306b\u6d77\u5916\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u30af\u30e9\u30b9\u306b\u306f\u3057\u3063\u304b\u308a\u3068\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u3053\u304c\u5165\u308c\u66ff\u308f\u308a\u7acb\u3061\u66ff\u308f\u308a\u3067\u306f\u3001\u4f59\u8a08\u306a\u30b3\u30b9\u30c8\u3070\u304b\u308a\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u308c\u3053\u305d\u5b89\u304b\u308d\u3046\u60aa\u304b\u308d\u3046\u3067\u3059\u3002\u4f5c\u696d\u54e1\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3092\u4f5c\u308d\u3046\u3068\u5165\u308c\u66ff\u308f\u308a\u7acb\u3061\u66ff\u308f\u308a\u306a\u306e\u3067\u3001\u3053\u3053\u306f\u5c06\u6765\u7684\u306b\u524a\u6e1b\u3059\u308b\u65b9\u5411\u3067\u4ed5\u7d44\u307f\u3065\u304f\u308a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u3057\u3063\u304b\u308a\u3068\u826f\u3044\u4eba\u6750\u3092\u5f15\u304d\u4e0a\u3052\u308b\u4ed5\u7d44\u307f\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u5e79\u90e8\u5019\u88dc\u306f\u5fc5\u305a\u65e5\u672c\u4eba\u306e\u793e\u9577\u304c\u5f15\u304d\u4e0a\u3052\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\uff08\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306b\u4efb\u305b\u3063\u304d\u308a\u306b\u3057\u306a\u3044\u3002\u81ea\u5206\u306b\u30b3\u30df\u30c3\u30c8\u3055\u305b\u308b\u3002\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u304c\u8f9e\u3081\u308b\u6642\u306b\u3054\u3063\u305d\u308a\u3068\u5f15\u304d\u629c\u304b\u308c\u307e\u3059\uff09\u3002<\/p>\n

 <\/p>\n

\u5f8c\u306f\uff08\u7279\u306b\u65b0\u8208\u56fd\u3067\u306f\uff09\u3001\u9280\u884c\u3068\u306e\u95a2\u4fc2\u3082\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u304c\u3001\u9577\u304f\u306a\u3063\u3066\u304d\u305f\u306e\u3067\u3001\u305d\u306e\u3042\u305f\u308a\u306f\u6b21\u56de\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6d77\u5916\u306e\u30d3\u30b8\u30cd\u30b9\u306f\u81ea\u5206\u306e\u529b\u30fb\u8003\u3048\u306e\u307f\u3067\u3001\u767a\u5c55\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u975e\u5e38\u306b\u697d\u3057\u304f\u3001\u304b\u3064\u3001\u3084\u308a\u304c\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u7cfb\u4f01\u696d\u306e\u6d77\u5916\u9032\u51fa\u3092\u307f\u3066\u3044\u308b\u3068\u3001\u30ae\u30e3\u30c3\u30d7\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4f1a\u793e\u304c\u975e\u5e38\u306b\u591a\u3044\u3002\u3053\u308c\u306f5\u5e74\u304f\u3089\u3044\u306e\u77ed\u3044\u30b9\u30d1\u30f3\u3067\u3042\u308c\u3070\u6210\u529f\u3059\u308b\u306e\u3067\u3059\u304c\u3001\u9577\u671f\u3067\u306f\u96e3\u3057\u3044\u3002\u3084\u306f\u308a\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u3066\u3044\u308b\u4f1a\u793e\u306f\u672c\u6e90\u7684\u306a\u4fa1\u5024\u306e\u8ffd\u6c42\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u3082\u3057\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u306b\u3054\u8208\u5473\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u30d3\u30b8\u30cd\u30b9\u304c\u6d77\u5916\u3067\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3055\u308c\u308b\u304b\u306a\u3069\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u304a\u58f0\u304c\u3051\u3092\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u308c\u3067\u306f\u6b21\u56de\u306e\u30b3\u30e9\u30e0\u3082\u304a\u697d\u3057\u307f\u306b\uff01\uff01<\/p>\n

 <\/p>\n

\u3010\u307e\u3068\u3081\u3011<\/p>\n

\uff11\uff0e\u6d77\u5916\u99d0\u5728\u3067\u8d85\u3048\u308b\u3079\u304d\u58c1\u2460\uff5e\u751f\u6d3b\u7de8\uff5e<\/a><\/p>\n

\uff12\uff0e\u6d77\u5916\u99d0\u5728\u3067\u8d85\u3048\u308b\u3079\u304d\u58c1\u2461\uff5e\u4ed5\u4e8b\u7de8\uff5e<\/a><\/p>\n

\uff13\uff0e\u6d77\u5916\u99d0\u5728\u3067\u8d85\u3048\u308b\u3079\u304d\u58c1\u2462\uff5e\u4eba\u9593\u95a2\u4fc2\u7de8\uff5e<\/a><\/p>\n

 <\/p>\n

\u3010\u57f7\u7b46\u8005\u7d39\u4ecb\u3011<\/p>\n

JGA\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/strong><\/p>\n

\u4ee3\u8868\u793e\u54e1\/\u7a0e\u7406\u58eb\u3000\u7247\u702c\u3000\u967d\u5e73<\/strong><\/p>\n

\"\"<\/p>\n

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