{"id":1473,"date":"2021-07-15T19:03:35","date_gmt":"2021-07-15T10:03:35","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1473"},"modified":"2021-09-15T14:26:58","modified_gmt":"2021-09-15T05:26:58","slug":"kagosima","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/kagosima\/","title":{"rendered":"\u9e7f\u5150\u5cf6\u770c\u3067\u8a55\u5224\u306e\u3044\u3044\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304a\u3059\u3059\u30815\u9078"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u67f4\u7530\uff06\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/a><\/li><li><a href=\"#i-2\">\u5cf6\u5143\u7a0e\u52d9\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u5b87\u90fd\u5bae\u4f1a\u8a08<\/a><\/li><li><a href=\"#i-4\">\u305b\u3054\u3069\u3093\u4f1a\u8a08<\/a><\/li><li><a href=\"#i-5\">\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304d\u3057\u3083\u3070\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u67f4\u7530\uff06\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u57fa\u672c\u306e\u7a0e\u6cd5\u306f\u3082\u3061\u308d\u3093\u3001\u4fdd\u967a\u3084\u7d4c\u55b6\u52a9\u8a00\u306a\u3069\u76f8\u4e92\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/li>\n<li>\u30c1\u30fc\u30e0\u3067\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3059\u308b\u4f53\u5236\u304c\u624b\u539a\u3044\u3068\u8a55\u5224\u3067\u3059<\/li>\n<li>\u5e38\u306b\u5411\u4e0a\u5fc3\u3092\u6301\u3061\u3001\u30ec\u30d9\u30eb\u30a2\u30c3\u30d7\u3059\u308b\u3053\u3068\u3067\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u304d\u307e\u3057\u305f<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u6cd5\u4eba\u9867\u554f\u5951\u7d04<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">22,000\u5186\uff0f\u6708\uff5e<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u6cd5\u4eba\u6c7a\u7b97\u5bfe\u5fdc<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u5bfe\u5fdc<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u6240\u5728\u5730<\/span><\/td>\n<td style=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u9e7f\u5150\u5cf6\u770c\u9e7f\u5150\u5cf6\u5e02\u5b87\u5bbf3\u4e01\u76ee43\u756a5\u53f7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u67f4\u7530\uff06\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306f\u3001\u57fa\u672c\u306e\u7a0e\u6cd5\u306f\u3082\u3061\u308d\u3093\u3001\u4fdd\u967a\u3084\u7d4c\u55b6\u52a9\u8a00\u306a\u3069\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u3042\u3089\u3086\u308b\u5206\u91ce\u3067\u5bfe\u5fdc\u3067\u304d\u308b\u30b9\u30bf\u30c3\u30d5\u304c\u63c3\u3063\u3066\u3044\u307e\u3059\u3002\u62c5\u5f53\u4f01\u696d\u306e\u554f\u984c\u3092\u3001\u62c5\u5f53\u30b9\u30bf\u30c3\u30d5\u304c\u3069\u3046\u89e3\u6c7a\u3059\u308b\u304b\u30a4\u30e1\u30fc\u30b8\u3057\u3001\u4e0d\u8db3\u3059\u308b\u90e8\u5206\u306f\u4ed6\u306e\u30b9\u30bf\u30c3\u30d5\u3068\u5354\u529b\u3057\u306a\u304c\u3089\u3001\u7dcf\u5408\u7684\u306b\u826f\u3044\u56de\u7b54\u3001\u89e3\u6c7a\u7b56\u3092\u63d0\u6848\u3057\u3066\u304f\u308b\u3068\u8a55\u5224\u3067\u3059\u3002\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u4f53\u5236\u306f\u3082\u3061\u308d\u3093\u3001\u5411\u4e0a\u5fc3\u3067\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u5b9f\u7e3e\u304c\u8a55\u5224\u306e\u4e8b\u52d9\u6240\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-15-18.56.35.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u5cf6\u5143\u7a0e\u52d9\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u7406\u58eb\u306e\u4ed5\u4e8b\u3092\u5b8c\u5168\u9042\u884c\u3059\u308b\u3053\u3068\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059<\/li>\n<li>\u7d4c\u55b6\u6539\u5584\u63d0\u6848\u3082\u5f97\u610f\u3068\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u9867\u5ba2\u3084\u793e\u4f1a\u3078\u306e\u304a\u5f79\u7acb\u3061\u696d\u3068\u6349\u3048\u3001\u65e5\u3005\u9081\u9032\u3059\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u6cd5\u4eba\u9867\u554f\u5951\u7d04<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u6cd5\u4eba\u6c7a\u7b97\u5bfe\u5fdc<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u5bfe\u5fdc<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u6240\u5728\u5730<\/span><\/td>\n<td style=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; height: 24px;\">\u00a0\u9e7f\u5150\u5cf6\u770c\u9e7f\u5150\u5cf6\u5e02\u7d2b\u539f\uff14\u4e01\u76ee\uff12\uff11\u2212\uff11\uff11<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5cf6\u5143\u7a0e\u52d9\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306e\u4ed5\u4e8b\u3092\u5b8c\u5168\u9042\u884c\u3059\u308b\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u6b63\u3057\u3044\u7d0d\u7a0e\u3068\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u4fdd\u8b77\u306b\u3057\u3063\u304b\u308a\u3068\u52aa\u3081\u3001\u307e\u305f\u3001\u7d4c\u55b6\u6539\u5584\u63d0\u6848\u306b\u3082\u5f37\u307f\u3092\u767a\u63ee\u3057\u307e\u3059\u3002\u9867\u5ba2\u3078\u306e\u304a\u5f79\u7acb\u3061\u3084\u3001\u56f0\u3063\u3066\u3044\u308b\u3053\u3068\u306e\u89e3\u6c7a\u3078\u3001\u89aa\u8eab\u306a\u59ff\u52e2\u3067\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u304f\u308c\u308b\u3068\u8a55\u5224\u3067\u3059\u3002\u4ed5\u4e8b\u306f\u3001\u9867\u5ba2\u3084\u793e\u4f1a\u3078\u306e\u304a\u5f79\u7acb\u3061\u696d\u3068\u6349\u3048\u3001\u65e5\u3005\u9081\u9032\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-15-18.58.09.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u5b87\u90fd\u5bae\u4f1a\u8a08<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u304a\u5ba2\u69d8\u306e\u7e41\u6804\u306f\u3001\u79c1\u305f\u3061\u306e\u559c\u3073\u3068\u3044\u3046\u7406\u5ff5\u306b\u57fa\u3065\u304d\u3001\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059<\/li>\n<li>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u691c\u8a0e\u306e\u5834\u5408\u306b\u306f\u3001\u9078\u5b9a\u304b\u3089\u64cd\u4f5c\u6307\u5c0e\u307e\u3067\u4e01\u5be7\u306b\u6307\u5c0e\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u4ed5\u8a33\u65e5\u8a18\u5e33\u3001\u6708\u6b21\u8a66\u7b97\u8868\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4f5c\u6210\u4f9d\u983c\u3082\u304a\u3059\u3059\u3081<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u6cd5\u4eba\u9867\u554f\u5951\u7d04<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u6cd5\u4eba\u6c7a\u7b97\u5bfe\u5fdc<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u5bfe\u5fdc<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u6240\u5728\u5730<\/span><\/td>\n<td style=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u9e7f\u5150\u5cf6\u770c\u9e7f\u5150\u5cf6\u5e02\u9ad8\u9e97\u753a\uff11\uff14\u2212\uff11<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5b87\u90fd\u5bae\u4f1a\u8a08\u306f\u3001\u304a\u5ba2\u69d8\u306e\u7e41\u6804\u306f\u79c1\u305f\u3061\u306e\u559c\u3073\u3001\u3068\u3044\u3046\u7406\u5ff5\u306b\u57fa\u3065\u304d\u3001\u826f\u304d\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u3068\u3057\u3066\u8a55\u5224\u3092\u547c\u3093\u3067\u3044\u307e\u3059\u3002\u6700\u5584\u306e\u30ce\u30a6\u30cf\u30a6\u3092\u6301\u3061\u3001\u9867\u5ba2\u306e\u6210\u9577\u3092\u7a4d\u6975\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u5b9f\u7e3e\u3092\u7a4d\u3093\u3067\u3044\u307e\u3059\u3002\u67081\u56de\u8a2a\u554f\u3057\u8a18\u5e33\u6307\u5c0e\u3092\u884c\u3044\u3001\u307e\u305f\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u691c\u8a0e\u306e\u5834\u5408\u306b\u306f\u3001\u9078\u5b9a\u304b\u3089\u64cd\u4f5c\u6307\u5c0e\u307e\u3067\u4e01\u5be7\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u4ed5\u8a33\u65e5\u8a18\u5e33\u3001\u6708\u6b21\u8a66\u7b97\u8868\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069\u306e\u66f8\u985e\u3092\u4f5c\u3063\u3066\u6b32\u3057\u3044\u65b9\u306b\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-15-18.59.46.png\" \/><\/p>\n<h2><span id=\"i-4\">\u305b\u3054\u3069\u3093\u4f1a\u8a08<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9e7f\u5150\u5cf6\u306b\u62e0\u70b9\u3092\u7f6e\u304d\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u4f1a\u8a08\u6cd5\u4eba\u304c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u8a18\u5e33\u4ee3\u884c\u304b\u3089\u6c7a\u7b97\u6642\u306e\u7a0e\u52d9\u7533\u544a\u307e\u3067\u3092\u4e00\u8cab\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u4eca\u306e\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3068\u4fa1\u683c\u306b\u4e0d\u6e80\u304c\u3042\u308b\u4eba\u306b\u304a\u3059\u3059\u3081<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u6cd5\u4eba\u9867\u554f\u5951\u7d04<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">15,500\u5186\u301c<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u6cd5\u4eba\u6c7a\u7b97\u5bfe\u5fdc<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">9,500\u5186\u301c<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u5bfe\u5fdc<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u6240\u5728\u5730<\/span><\/td>\n<td style=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u9e7f\u5150\u5cf6\u770c\u770c\u9e7f\u5150\u5cf6\u5e02\u5e73\u4e4b\u753a\uff19\u2212\uff13\uff15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305b\u3054\u3069\u3093\u4f1a\u8a08\u306f\u3001\u9e7f\u5150\u5cf6\u306b\u62e0\u70b9\u3092\u7f6e\u304d\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u4f1a\u8a08\u6cd5\u4eba\u304c\u5171\u540c\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u65e5\u3005\u306e\u8a18\u5e33\u4ee3\u884c\u304b\u3089\u6c7a\u7b97\u6642\u306e\u7a0e\u52d9\u7533\u544a\u307e\u3067\u3092\u4e00\u8cab\u3057\u3066\u63d0\u4f9b\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305f\u4fa1\u683c\u3082\u9069\u6b63\u3067\u5b89\u5fc3\u3067\u304d\u308b\u3068\u8a55\u5224\u3067\u3059\u3002\u8a18\u5e33\u306e\u4ed5\u65b9\u304c\u5206\u304b\u3089\u306a\u3044\u4eba\u3084\u3001\u672c\u696d\u306b\u5c02\u5ff5\u3057\u305f\u3044\u4eba\u306b\u306f\u7279\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u4eca\u306e\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3068\u4fa1\u683c\u306b\u4e0d\u6e80\u304c\u3042\u308b\u4eba\u3082\u662f\u975e\u5229\u7528\u3092\u691c\u8a0e\u3057\u3066\u307f\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u521d\u56de\u306f\u7121\u6599\u76f8\u8ac7\u3067\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-15-19.01.20.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-5\">\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304d\u3057\u3083\u3070\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u8907\u6570\u306e\u58eb\u696d\u8005\u3068\u3082\u9023\u643a\u3057\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u8a55\u5224\u3092\u547c\u3093\u3067\u3044\u307e\u3059<\/li>\n<li>\u6c17\u8efd\u306b\u76f8\u8ac7\u51fa\u6765\u308b\u4e8b\u52d9\u6240\u3068\u3057\u3066\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059<\/li>\n<li>\u30d9\u30b9\u30c8\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u7279\u306b\u304a\u3059\u3059\u3081\u3067\u3059<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; 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