{"id":13741,"date":"2009-04-07T12:49:47","date_gmt":"2009-04-07T03:49:47","guid":{"rendered":"http:\/\/e-comon.jp\/?p=13741"},"modified":"2009-04-07T12:49:47","modified_gmt":"2009-04-07T03:49:47","slug":"post-13741","status":"publish","type":"post","link":"https:\/\/e-comon.jp\/?p=13741","title":{"rendered":"\u751f\u7523\u6027\u5411\u4e0a\u7b56"},"content":{"rendered":"<p><!--more--><br \/>\n\u25cf\u4e2d\u5c0f\u4f01\u696d\u306f\u5927\u4f01\u696d\u306b\u6bd4\u3079\u751f\u7523\u6027\u304c\u4f4e\u3044\u3002<\/p>\n<p>\u751f\u7523\u6027\u306e\u9ad8\u4f4e\u3092\u306f\u304b\u308b\u76ee\u5b89\u306f\u3001\u300c\u4f1a\u793e\u306e\u5e74\u9593\u7c97\u5229\u76ca\u00f7\u5f93\u696d\u54e1\u6570\u300d\u3067\u8a08\u7b97\u3059\u308b\u3002\u65e5\u672c\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u3053\u306e\u91d1\u984d\u304c600\u4e07\u5186\u53f0\u306b\u3057\u304b\u306a\u3089\u306a\u3044\u3002<br 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\/>\n\u307e\u305f\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u793e\u5185\u306b\u8c4a\u5bcc\u306a\u7d4c\u55b6\u8cc7\u6e90\uff08\u30d2\u30c8\u30fb\u30e2\u30ce\u30fb\u30ab\u30cd\uff09\u3092\u62b1\u3048\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u305f\u3081\u3001\u5916\u90e8\u306e\u7d4c\u55b6\u8cc7\u6e90\u3092\u6709\u52b9\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306e\u300c\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u69cb\u7bc9\u300d\u304c\u3068\u3066\u3082\u5927\u304d\u306a\u610f\u5473\u5408\u3044\u3092\u3082\u3061\u3001\u305d\u306e\u69cb\u7bc9\u652f\u63f4\u3082\u653f\u7b56\u8ab2\u984c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>1.\u5c0f\u898f\u6a21\u4f01\u696d\u7b49\u306e\u7d4c\u55b6\u529b\u5411\u4e0a\u652f\u63f4<\/p>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u7b49\u306b\u3064\u3044\u3066\u306f\u3001<br \/>\n\u30fb\u7d4c\u55b6\u8005\u81ea\u3089\u304c\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u7d4c\u55b6\u8ab2\u984c\u306e\u628a\u63e1\u304c\u9069\u5207\u306b\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b<br \/>\n\u30fb\u628a\u63e1\u3057\u305f\u7d4c\u55b6\u8ab2\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u3001\u305d\u308c\u3092\u4e00\u4eba\u3067\u62b1\u3048\u8fbc\u3080\u306e\u3067\u306f\u306a\u304f\u300c\u5916\u90e8\u8cc7\u6e90\u300d\u306e\u6d3b\u7528\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8ca1\u52d9\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5b89\u4fa1\u3067\u4f7f\u3044\u3084\u3059\u3044\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u6d3b\u7528\u3067\u304d\u308b\uff33\uff41\uff41\uff33\uff0f\uff21\uff33\uff30\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u7b49\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u305d\u308c\u3089\u3092\u6d3b\u7528\u3057\u3066\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u304c\u81ea\u3089\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u652f\u63f4\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u3092\u516c\u7684\u624b\u7d9a\uff08\u9280\u884c\u3084\u653f\u5e9c\u7cfb\u91d1\u878d\u6a5f\u95a2\uff09\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30b5\u30fc\u30d3\u30b9\u7b49\u306b\u3064\u306a\u3052\u3066\u3044\u3051\u308b\u3088\u3046\u652f\u63f4\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3068\u4f75\u305b\u3066\u3001\u30de\u30eb\u7d4c\u878d\u8cc7\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u8cc7\u91d1\u4f9b\u7d66\u306e\u8fc5\u901f\u5316\u7b49\u306b\u53d6\u308a\u7d44\u307f\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u53ce\u76ca\u529b\u306e\u5f37\u5316\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u304b\u3089\u306e\u4fe1\u983c\u6027\u306e\u5411\u4e0a\u3092\u56f3\u3063\u3066\u3086\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u8ab2\u984c\u3092\u514b\u670d\u3067\u304d\u308b\u3088\u3046\u3001\u5546\u5de5\u4f1a\u30fb\u5546\u5de5\u4f1a\u8b70\u6240\u3092\u306f\u3058\u3081\u5148\u9032\u7684\u306a\u652f\u63f4\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u5b9f\u65bd\u3057\u3088\u3046\u3068\u3059\u308b\u6a5f\u95a2\u3092\u5168\u56fd\u3067\u9078\u5b9a\u3057\u3001\u4f01\u696d\uff2f\uff22\u3092\u542b\u3080\u5c02\u9580\u5bb6\u306e\u6d3e\u9063\u7b49\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\uff29\uff34\u3092\u6d3b\u7528\u3057\u305f\u7d4c\u55b6\u65b9\u6cd5\u306e\u6539\u5584\u3084\u5730\u57df\u8cc7\u6e90\u3092\u6d3b\u7528\u3057\u305f\u65b0\u305f\u306a\u4e8b\u696d\u5c55\u958b\u7b49\u3092\u91cd\u70b9\u7684\u306b\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u60c5\u5831\u30fb\u91d1\u878d\u9762\u3067\u306e\u652f\u63f4\u53ca\u3073\u3053\u308c\u3089\u3082\u6d3b\u7528\u3057\u305f\u5148\u9032\u7684\u306a\u652f\u63f4\u3092\u901a\u3058\u3066\u3001\u5e73\u621021\u5e74\u5ea6\u672b\u307e\u3067\u306b\u3001\u7d0430\u4e07\u793e\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u7b49\u304c\u3001\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u8ca1\u52d9\u4f1a\u8a08\u6574\u5099\u7b49\u306e\u7d4c\u55b6\u529b\u5411\u4e0a\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>2.\u4e2d\u5c0f\u4f01\u696d\u306e\uff29\uff34\u5316<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u5927\u4f01\u696d\u3068\u6bd4\u3057\u3066\uff29\uff34\u306e\u6d3b\u7528\u5ea6\u5408\u3044\u304c\u9045\u308c\u3066\u304a\u308a\u3001\u5f15\u304d\u7d9a\u304d\u3001\uff29\uff34\u5316\u3092\u901a\u3058\u3066\u751f\u7523\u65b9\u6cd5\u306e\u5408\u7406\u5316\u3084\u3001\u8ca9\u58f2\u65b9\u6cd5\u306e\u6539\u5584\u7b49\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\uff29\uff34\u5316<br \/>\n\u4f01\u696d\u306b\u304a\u3051\u308b\u751f\u7523\u6027\u306f\u3001\uff29\uff34\u306e\u6d3b\u7528\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5411\u4e0a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\uff29\uff34\u6295\u8cc7\u3092\u3057\u3066\u3082\u52b9\u679c\u304c\u5f97\u3089\u308c\u306b\u304f\u3044\u4f7f\u3044\u65b9\u3092\u3057\u3066\u3044\u305f\u308a\u3001\u7279\u306b\u5c0f\u898f\u6a21\u306e\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\uff29\uff34\u306e\u666e\u53ca\u305d\u306e\u3082\u306e\u304c\u9045\u308c\u3066\u3044\u305f\u308a\u3059\u308b\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<br \/>\n\u3053\u306e\u305f\u3081\u3001\u3059\u3067\u306b\u8ff0\u3079\u305f\u3088\u3046\u306b\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u305f\u652f\u63f4\u30bd\u30d5\u30c8\u3092\u6d3b\u7528\u3057\u3066\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u8ca1\u52d9\u4f1a\u8a08\u652f\u63f4\u3092\u56f3\u308b\u3068\u3068\u3082\u306b\u3001\u3053\u308c\u3089\u306e\u60c5\u5831\u3092\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\u3057\u3066\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u7b49\u3084\u652f\u63f4\u6a5f\u95a2\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u6d3b\u7528\u53ef\u80fd\u306a\u60c5\u5831\u6e90\u3068\u3057\u3066\u6574\u5099\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5e73\u621020\u5e74\u5ea6\u304b\u3089\u5e73\u621021\u5e74\u5ea6\u306b\u304b\u3051\u3066\u3001\u8ca1\u52d9\u4f1a\u8a08\u3001\u4eba\u4e8b\u7d66\u4e0e\u7b49\u306e\u696d\u52d9\u3092\u652f\u63f4\u3059\u308b\u95a2\u9023\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u53ca\u3073\u305d\u308c\u3089\u304c\u7a3c\u50cd\u3059\u308b\u57fa\u76e4\u3068\u306a\u308b\uff33\uff41\uff41\uff33\u30b7\u30b9\u30c6\u30e0\u3092\u958b\u767a\u3057\u3001\u5b89\u4fa1\u304b\u3064\u4f7f\u3044\u6613\u3044\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u63d0\u4f9b\u3092\u958b\u59cb\u3002\u4f75\u305b\u3066\u3001\uff29\uff34\u7d4c\u55b6\u5fdc\u63f4\u968a\u7b49\u306b\u3088\u308b\u666e\u53ca\u5553\u8499\u6d3b\u52d5\u3092\u96c6\u4e2d\u7684\u306b\u884c\u3046\u3068\u3068\u3082\u306b\u3001\uff33\uff41\uff41\uff33\u3092\u6d3b\u7528\u3057\u305fe-tax\u3001\u793e\u4f1a\u4fdd\u967a\u306a\u3069\u306e\u516c\u7684\u624b\u7d9a\u304d\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30b5\u30fc\u30d3\u30b9\u3092\u4e00\u4f53\u7684\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5229\u7528\u8005\u306e\u5229\u4fbf\u6027\u30fb\u5229\u7528\u62e1\u5927\u306b\u5411\u3051\u3066\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u3057\u307e\u3059\u3002<br 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