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class=\"wp-block-heading\">\uff0a\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5f71\u97ff<\/h3>\n\n\n\n<p>2013\u5e74\uff08\u5e73\u621025\u5e74\uff09\u304b\u30892037\u5e74\uff08\u4ee4\u548c19\u5e74\uff09\u307e\u3067\u306e\u9593\u3001\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306b\u306f\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e2.1%\u304c\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3068\u3057\u3066\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<br>\u3053\u306e\u70b9\u3092\u8003\u616e\u306b\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u6b63\u78ba\u306a\u7a0e\u91d1\u8a08\u7b97\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff0a\u7a0e\u91d1\u8a08\u7b97\u306e\u5177\u4f53\u4f8b<\/h3>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u304c1,000\u4e07\u5186\u3067\u3001\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u984d=1,000\u4e07\u5186\u00d739.63\uff05=3,963,000\u5186\u300d<br>\u3053\u306e\u3088\u3046\u306b\u3001\u5177\u4f53\u7684\u306a\u6570\u5b57\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u660e\u78ba\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a1\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027\u3068\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\uff0a\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002<br>1.\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u3063\u3066\u8b72\u6e21\u6240\u5f97\uff08\u8b72\u6e21\u76ca\uff09\u304c\u767a\u751f\u3057\u305f\u5834\u5408<br>2.\u4f55\u3089\u304b\u306e\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408<\/p>\n\n\n\n<p>\u30fb\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/p>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u306f\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u4fa1\u683c\u304b\u3089\u3001\u53d6\u5f97\u8cbb\u7528\u3084\u58f2\u5374\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3001\u305d\u3057\u3066\u7279\u5225\u63a7\u9664\u984d\u3092\u5f15\u3044\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u8b72\u6e21\u6240\u5f97=\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u4fa1\u683c\u2212(\u53d6\u5f97\u8cbb\u7528+\u58f2\u5374\u8cbb\u7528)\u2212\u7279\u5225\u63a7\u9664\u984d\u300d<br>\u53d6\u5f97\u8cbb\u7528\u3068\u306f\u3001\u8cfc\u5165\u4fa1\u683c\u3084\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u8af8\u8cbb\u7528\u3092\u6307\u3057\u307e\u3059\u3002<br>\u58f2\u5374\u8cbb\u7528\u306b\u306f\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u6e2c\u91cf\u8cbb\u7528\u306a\u3069\u304c\u542b\u307e\u308c\u3001\u7279\u5225\u63a7\u9664\u984d\u306f\u30013000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff0a 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class=\"wp-block-heading\">\u25a1\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u3068\u7a0e\u7406\u58eb\u306e\u5229\u7528<\/h2>\n\n\n\n<p>1.\u500b\u4eba\u3067\u884c\u3046\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3084\u81e8\u6642\u4f1a\u5834\u3067\u884c\u3048\u307e\u3059\u3002<br>\u305d\u308c\u305e\u308c\u306b\u7279\u5fb4\u3084\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fbe-Tax\u306e\u6d3b\u7528<br>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u304b\u3089\u3001e-Tax\u3092\u5229\u7528\u3057\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u624b\u7d9a\u304d\u304c\u53ef\u80fd\u3067\u3059\u3002<br>\u3053\u306e\u65b9\u6cd5\u306f\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304b\u3089\u9001\u4fe1\u307e\u3067\u3092\u4e00\u8cab\u3057\u3066\u884c\u3048\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u4fbf\u5229\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u81e8\u6642\u4f1a\u5834\u3067\u306e\u7533\u544a<br>\u56fd\u7a0e\u5c40\u3084\u7a0e\u52d9\u7f72\u3001\u5e02\u533a\u753a\u6751\u306e\u5e81\u820e\u7b49\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u81e8\u6642\u4f1a\u5834\u3067\u3082\u78ba\u5b9a\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002<br>\u4f1a\u5834\u3067\u306f\u7a0e\u7406\u58eb\u306b\u3088\u308b\u7121\u6599\u76f8\u8ac7\u3082\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8b72\u6e21\u6240\u5f97\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u306f\u5bfe\u8c61\u5916\u306e\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>2.\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u65b9\u6cd5<br>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u3001\u3053\u308c\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u7a0e\u7406\u58eb\u306e\u30e1\u30ea\u30c3\u30c8<\/p>\n\n\n\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u3092\u6b63\u78ba\u304b\u3064\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u884c\u3048\u308b<br>\u30fb\u5c02\u9580\u7684\u306a\u7a0e\u5236\u306e\u4ed5\u7d44\u307f\u3092\u6559\u3048\u3066\u3082\u3089\u3048\u308b<br>\u30fb\u7bc0\u7a0e\u304c\u3067\u304d\u308b<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u7a0e\u7406\u58eb\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/p>\n\n\n\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br>\u8cbb\u7528\u3092\u6291\u3048\u305f\u3044\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5c40\u958b\u8a2d\u306e\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\u306a\u3069\u3092\u5229\u7528\u3057\u306a\u304c\u3089\u81ea\u5206\u3067\u7533\u544a\u3092\u884c\u3046\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\">\uff0a\u7a0e\u52d9\u7f72\u304b\u3089\u5165\u624b\u3059\u308b\u66f8\u985e<\/h3>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u304b\u3089\u5165\u624b\u3059\u308b\u66f8\u985e\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u76e4\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u66f8B<br>\u3053\u306e\u66f8\u985e\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u4e3b\u8981\u306a\u90e8\u5206\u3092\u8a18\u5165\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<br>\u7a0e\u52d9\u7f72\u3067\u76f4\u63a5\u5165\u624b\u3067\u304d\u308b\u307b\u304b\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u3082\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09<br>\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u8a18\u5165\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<br>\u7279\u5b9a\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u517c\u8a08\u7b97\u660e\u7d30\u66f8\uff08\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\uff09<br>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u306e\u8a73\u7d30\u3092\u8a18\u5165\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<br>\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u5404\u7a2e\u60c5\u5831\u3092\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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