{"id":20833,"date":"2023-10-27T12:08:17","date_gmt":"2023-10-27T03:08:17","guid":{"rendered":"https:\/\/www.seraku.co.jp\/tectec-note\/?p=20833"},"modified":"2025-12-10T15:34:08","modified_gmt":"2025-12-10T06:34:08","slug":"yearend_adjustment","status":"publish","type":"post","link":"https:\/\/www.seraku.co.jp\/tectec-note\/recruit\/yearend_adjustment\/","title":{"rendered":"\u65b0\u5352\u5fc5\u898b\uff01\u30a2\u30eb\u30d0\u30a4\u30c8\u6642\u4ee3\u306e\u7d66\u4e0e\u7533\u8acb\u3082\u5fc5\u8981\u306a\u5e74\u672b\u8abf\u6574"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u306f\u3058\u3081\u306b<\/h2>\n\n\n\n<div 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src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/a5ea6d75edf1d6ec2514942f3421e61c.jpg\" alt=\"\u30dc\u30fc\u30ca\u30b9\u306b\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f\u624b\u53d6\u308a\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u306e\u8a73\u7d30\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/industry\/about-bonus-tax\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u30dc\u30fc\u30ca\u30b9\u306b\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f\u624b\u53d6\u308a\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u306e\u8a73\u7d30<\/div>\n\t\t\t\t\t\t\t<p>\u30dc\u30fc\u30ca\u30b9\u306e\u91d1\u984d\u304c\u601d\u3063\u305f\u3088\u308a\u5c11\u306a\u3044\uff01 \u984d\u9762\u3068\u5b9f\u969b\u306b\u53d7\u3051\u53d6\u308c\u308b\u984d\u304c\u9055\u3046\u306e\u306f\u306a\u305c\uff1f 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class=\"flame\">\n<li>\u914d\u5076\u8005\u63a7\u9664\uff1a\u53ce\u5165\u304c\u306a\u3044\u30fb\u5c11\u306a\u3044\u914d\u5076\u8005\u306e\u3044\u308b\u8005\u306b\u9069\u7528\u3055\u308c\u308b\n<p>\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7d50\u5a5a\u3057\u305f\u5e74\u304b\u3089\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/li>\n<li>\u6276\u990a\u63a7\u9664\uff1a\u914d\u5076\u8005\u4ee5\u5916\u306e\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\n\u308b\n<p>\u89aa\u3084\u5b50\u306a\u3069\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u5bb6\u65cf\u3092\u6276\u990a\u306b\u5165\u308c\u305f\u5834\u5408\u306b\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/li>\n<li>\u969c\u5bb3\u8005\u63a7\u9664\uff1a\u7d0d\u7a0e\u8005\u30fb\u914d\u5076\u8005\u30fb\u6276\u990a\u5bb6\u65cf\u3044\u305a\u308c\u304b\u306b\u969c\u5bb3\u306e\u3042\u308b\u4eba\u7269\u304c\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b<p>\u81ea\u5206\u3084\u914d\u5076\u8005\u30fb\u6276\u990a\u5bb6\u65cf\u306b\u3001\u969c\u5bb3\u8005\u624b\u5e33\u306a\u3069\u306b\u3088\u308a\u969c\u5bb3\u8005\u3068\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u4eba\u304c\u3044\u308b\u5834\u5408\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p><\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff1a\u7d0d\u7a0e\u8005\u304c\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b<p>\u751f\u547d\u4fdd\u967a\u306a\u3069\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p><\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff1a\u7d0d\u7a0e\u8005\u307e\u305f\u306f\u751f\u8a08\u3092\u5171\u306b\u3059\u308b\u4eba\u7269\u304c\u8ca0\u62c5\u3059\u3079\u304d\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b<p>\u81ea\u5206\u3084\u5bb6\u65cf\u306e\u56fd\u6c11\u5e74\u91d1\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306a\u3069\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p><\/li>\n<\/ul>\n\n\n\n\n\n\n<p><a id=\"_msocom_1\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u65b0\u5352\u793e\u54e1\u5411\u3051\u5e74\u672b\u8abf\u6574\u306e\u8a73\u3057\u3044\u3084\u308a\u65b9<\/h2>\n\n\n\n<p>\u5e74\u672b\u8abf\u6574\u3067\u884c\u308f\u308c\u308b\u306e\u306f\u6240\u5f97\u7a0e\u306e\u6e05\u7b97\u3092\u76ee\u7684\u3068\u3057\u305f\u91cd\u8981\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u65b0\u5352\u793e\u54e1\u304c\u884c\u3046\u5e74\u672b\u8abf\u6574\u306e\u5177\u4f53\u7684\u306a\u624b\u9806\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f01\u696d\u304b\u3089\u914d\u5e03\u3055\u308c\u308b\u66f8\u985e<\/h3>\n\n\n\n<p>\u5165\u793e\u5f8c\u3001\u5e74\u672b\u306b\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3068\u3057\u3066\u6e21\u3055\u308c\u308b\u306e\u306f\u4ee5\u4e0b\u306e3\u7a2e\u985e\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c 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class=\"wp-block-heading\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/h4>\n\n\n\n<p>\u66f8\u985e\u306e\u5185\u5bb9\uff1a\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3084\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u66f8\u985e\u3067\u3059\u3002<br>\u8a18\u5165\u306e\u30dd\u30a4\u30f3\u30c8\uff1a\u4e0a\u6bb5\u90e8\u5206\u306b\u306f\u6c0f\u540d\u3001\u4f4f\u6240\u306a\u3069\u672c\u4eba\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br>\u4e2d\u6bb5\u90e8\u5206\u306b\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3084\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3001\u305d\u306e\u4ed6\u969c\u5bb3\u8005\u30fb\u5be1\u5a66\u30fb\u3072\u3068\u308a\u89aa\u3084\u52e4\u52b4\u5b66\u751f\u304c\u3044\u308b\u5834\u5408\u306b\u5bb6\u65cf\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/h4>\n\n\n\n<p>\u66f8\u985e\u306e\u5185\u5bb9\uff1a\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<br>\u8a18\u5165\u306e\u30dd\u30a4\u30f3\u30c8\uff1a\u751f\u547d\u4fdd\u967a\u30fb\u4ecb\u8b77\u4fdd\u967a\u30fb\u500b\u4eba\u5e74\u91d1\u30fb\u5730\u9707\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u5404\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u5c4a\u3044\u3066\u3044\u308b\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u6e96\u5099\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<br>\u56fd\u6c11\u5e74\u91d1\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3092\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306a\u3069\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408\u306f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f01\u696d\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e<\/h3>\n\n\n\n<p>\u65b0\u5352\u306e\u5e74\u672b\u8abf\u6574\u3067\u4f01\u696d\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u4f01\u696d\u304b\u3089\u914d\u5e03\u3055\u308c\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e3\u7a2e\u985e<\/li>\n<li>\u5165\u793e\u3057\u305f\u5e74\u306e1\u67081\u65e5\u304b\u3089\u5165\u793e\u524d\u307e\u3067\u306e\u751f\u547d\u4fdd\u967a\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3084\u9818\u53ce\u8a3c\uff08\u3053\u306e\u671f\u9593\u306b\u4fdd\u967a\u52a0\u5165\u5c65\u6b74\u304c\u306a\u3044\u5834\u5408\u306f\u63d0\u51fa\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\uff09<\/li>\n<li>\u5165\u793e\u3057\u305f\u5e74\u306e1\u67081\u65e5\u304b\u3089\u5165\u793e\u524d\u307e\u3067\u884c\u3063\u3066\u3044\u305f\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u3053\u306e\u671f\u9593\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u63d0\u51fa\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4f01\u696d\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u5206\u306e\u5e74\u672b\u8abf\u6574\u7533\u8acb\u304c\u3067\u304d\u306a\u3044\u5834\u5408<\/strong><\/h3>\n\n\n\n<p>\u65b0\u5352\u3067\u306f\u4f01\u696d\u3067\u5165\u793e\u524d\u307e\u3067\u306e\u53ce\u5165\u3084\u4fdd\u967a\u6599\u63a7\u9664\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306f\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br>\u4ee5\u4e0b\u306f\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u969b\u306e\u5fc5\u8981\u66f8\u985e\u3067\u3059\u3002\u5fd8\u308c\u305a\u306b\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u5165\u793e\u3057\u305f\u5e74\u306e1\u67081\u65e5\u304b\u3089\u5165\u793e\u524d\u307e\u3067\u306e\u751f\u547d\u4fdd\u967a\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3084\u9818\u53ce\u8a3c\uff08\u3053\u306e\u671f\u9593\u306b\u4fdd\u967a\u52a0\u5165\u5c65\u6b74\u304c\u306a\u3044\u5834\u5408\u306f\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\uff09<\/li>\n<li>\u5165\u793e\u3057\u305f\u5e74\u306e1\u67081\u65e5\u304b\u3089\u5165\u793e\u524d\u307e\u3067\u884c\u3063\u3066\u3044\u305f\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u3053\u306e\u671f\u9593\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\uff09<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3084\u9818\u53ce\u8a3c\u304c\u306a\u3044\u5834\u5408<\/strong><\/h4>\n\n\n\n<p>\u5165\u793e\u3057\u305f\u5e74\u306e1\u67081\u65e5\u304b\u3089\u5165\u793e\u524d\u307e\u3067\u306b\u3057\u3066\u3044\u305f\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u306a\u304f\u3057\u305f\u5834\u5408\u306f\u3001\u50cd\u3044\u3066\u3044\u305f\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u3078\u9023\u7d61\u3092\u3059\u308b\u3068\u518d\u767a\u884c\u304c\u53ef\u80fd\u3067\u3059\u3002\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u306a\u304f\u3057\u305f\u969b\u3082\u767a\u884c\u5143\u306e\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u3078\u9023\u7d61\u3092\u3059\u308b\u3053\u3068\u3067\u518d\u767a\u884c\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u5e74\u672b\u8abf\u6574\u306e\u5909\u66f4\u70b9<\/h2>\n\n\n\n<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5404\u63a7\u9664\u306a\u3069\u5e74\u672b\u8abf\u6574\u306b\u3082\u5909\u66f4\u70b9\u304c\u751f\u3058\u307e\u3059\u3002\u6539\u6b63\u306f\u539f\u5247\u3068\u3057\u3066\u4ee4\u548c\uff17\u5e7412\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u5404\u63a7\u9664\u306e\u5bfe\u8c61\u7bc4\u56f2\u3084\u7533\u8acb\u66f8\u306b\u5f71\u97ff\u304c\u53ca\u3076\u305f\u3081\u3001\u3053\u308c\u307e\u3067\u306e\u624b\u7d9a\u304d\u3068\u7570\u306a\u308b\u90e8\u5206\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e3b\u306a\u5909\u66f4\u70b9\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052<\/li>\n<li>\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u8981\u4ef6\u304c\u7de9\u548c<\/li>\n<li>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u65b0\u8a2d<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052<\/h3>\n\n\n\n<style>\nfigure[class*=\"rt-Table\"] tbody th, figure[class*=\"rt-Table\"] tbody td {\n  border: solid 1px #a0e4e8 !important;\n\u3000vertical-align: middle !important;\n}\nfigure[class*=\"rt-Table\"] tr:first-child th, tr:second-child th{\n    background: #29c4cc !important;\n    color: #fff;\n}\nfigure[class*=\"rt-Table\"] tbody td {\n  text-align:center !important;\n}\n.rt-Table2 th {\n vertical-align: middle !important;\n}\nfigure.rt-Table-Ranking td:nth-child(2){\n    margin: 0;\n    width:100%;\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking tr:first-child th:nth-child(2), figure.rt-Table-Ranking td:nth-child(2){\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking td:nth-child(3) {\n text-align: center;\n padding-right:0;\n}\n.rt-Table2 th {\n vertical-align: middle !important;\n}\nfigure.rt-Table-Ranking td:nth-child(2){\n    margin: 0;\n    width:100%;\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking tr:first-child th:nth-child(2), figure.rt-Table-Ranking td:nth-child(2){\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking td:nth-child(3) {\n text-align: center;\n padding-right:0;\n}\n<\/style>\n\n\n\n<p><strong>\u3010\u57fa\u790e\u63a7\u9664\u984d\uff08\u6539\u6b63\u3055\u308c\u305f\u7bc4\u56f2\uff09\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table2\"><table><tbody><tr><th rowspan=\"3\">\u5408\u8a08\u6240\u5f97\u984d<br>\uff08\u53ce\u5165\u304c\u7d66\u4e0e\u3060\u3051\u306e\u5834\u5408\u306e\u53ce\u5165\u91d1\u984d\uff08\u6ce83\uff09\uff09\n<\/th><th colspan=\"4\">\u57fa\u790e\u5f97\u63a7\u9664\u984d<\/th><\/tr>\n<tr><th colspan=\"2\">\u6539\u6b63\u5f8c<br>\uff08\u6ce81\uff09<\/th><th rowspan=\"2\" style=\"width:20%;\">\u6539\u6b63\u524d<\/th><\/tr>\n<tr><th>\u4ee4\u548c7\u30fb8\u5e74\u5206<\/th><th>\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c<\/th><\/tr>\n<tr><th>132\u4e07\u5186\u4ee5\u4e0b<br>\uff08200\u4e073,999\u5186\u4ee5\u4e0b\uff09<\/th><td colspan=\"2\">95\u4e07\u5186<br>\uff08\u6ce82\uff09<\/td><td rowspan=\"6\">48\u4e07\u5186<\/td><\/tr>\n<tr><th>132\u4e07\u5186\u8d85\u3000336\u4e07\u5186\u4ee5\u4e0b<br>\uff08200\u4e073,999\u5186\u8d85\u3000475\u4e071,999\u5186\u4ee5\u4e0b\uff09\n<\/th><td>88\u4e07\u5186<br>\uff08\u6ce82\uff09<\/td><td rowspan=\"4\">58\u4e07\u5186<\/td><\/tr>\n<tr><th>489 \u4e07\u5186\u8d85 \u3000655 \u4e07\u5186\u4ee5\u4e0b<br>\uff08665 \u4e075,556\u5186\u8d85\u3000850\u4e07\u5186\u4ee5\u4e0b\uff09 \n<\/th><td>63\u4e07\u5186<br>\uff08\u6ce82\uff09<\/td><\/tr>\n<tr><th>655\u4e07\u5186\u8d85\u30002,350\u4e07\u5186\u4ee5\u4e0b<br>\uff08850\u4e07\u5186\u8d85\u30002,545\u4e07\u5186\u4ee5\u4e0b\uff09<\/th><td>58\u4e07\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>\uff08\u6ce8\uff091\u3000\u6539\u6b63\u5f8c\u306e\u6240\u5f97\u7a0e\u6cd586\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u984d58\u4e07\u5186\u306b\u3001\u6539\u6b63\u5f8c\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u306e16\u306e2\u306e\u898f\u5b9a\u306b\u3088\u308b\u52a0\u7b97\u984d\u3092\u52a0\u7b97\u3057\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br>2\u300058\u4e07\u5186\u306b\u305d\u308c\u305e\u308c37\u4e07\u5186\u300130\u4e07\u5186\u300110\u4e07\u5186\u30015\u4e07\u5186\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u52a0\u7b97\u306f\u3001\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u306e\u307f\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002<br>3\u3000\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u3084\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8868\u306e\u91d1\u984d\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<br>4\u3000\u5408\u8a08\u6240\u5f97\u91d1\u984d2,350\u4e07\u5186\u8d85\u306e\u5834\u5408\u306e\u57fa\u790e\u63a7\u9664\u984d\u306b\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5f15\u7528\uff5c\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09\u300d<\/a><\/p>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u306f\u4e00\u5f8b48\u4e07\u5186\u3060\u3063\u305f\u57fa\u790e\u63a7\u9664\u984d\u304c\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u5909\u52d5\u3057\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f2025\u5e74\u30012026\u5e74\u306e\u66ab\u5b9a\u63aa\u7f6e\u3067\u30012027\u5e74\u4ee5\u964d\u306e\u63a7\u9664\u984d\u306f\u4e00\u5f8b58\u4e07\u5186\u3067\u3059\u3002\u306a\u304a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d2,350\u4e07\u5186\u8d85\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u57fa\u790e\u63a7\u9664\u984d\u306e\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u3010\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff08\u6539\u6b63\u3055\u308c\u305f\u7bc4\u56f2\uff09\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table2\"><table><tbody><tr><th rowspan=\"2\">\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\n<\/th><th colspan=\"2\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th><\/tr>\n<tr><th>\u6539\u6b63\u5f8c<\/th><th>\u6539\u6b63\u524d<\/th><\/tr>\n<tr><th>162\u4e07\u51865,000\u5186\u4ee5\u4e0b<\/th><td rowspan=\"3\">65\u4e07\u5186<\/td><td>55\u4e07\u5186<\/td><\/tr>\n<tr><th>162\u4e075,000\u5186\u8d85\u3000180\u4e07\u5186\u4ee5\u4e0b<\/th><td>\u305d\u306e\u53ce\u5165\u91d1\u984d\u00d740\uff05\uff0d10\u4e07\u5186 <\/td><\/tr>\n<tr><th>180\u4e07\u5186\u8d85\u3000190\u4e07\u5186\u4ee5\u4e0b<\/th><td>\u305d\u306e\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b8\u4e07\u5186 <\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>\uff08\u6ce8\uff09 \u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d190\u4e07\u5186\u8d85\u306e\u5834\u5408\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306b\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5f15\u7528\uff5c\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09\u300d<\/a><\/p>\n\n\n\n<p>\u307e\u305f\u3001\u3053\u308c\u307e\u3067\u306f\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\uff08\u5e74\u53ce\uff09\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u305f\u63a7\u9664\u984d\u304c\u3001\u4e00\u5f8b65\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d190\u4e07\u5186\u8d85\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306b\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u8981\u4ef6\u304c\u7de9\u548c<\/h3>\n\n\n\n<figure class=\"wp-block-table rt-Table2\"><table><tbody><tr><th rowspan=\"2\">\u6276\u990a\u89aa\u65cf\u7b49\u306e\u533a\u5206<\/th><th colspan=\"2\">\u6240\u5f97\u8981\u4ef6\uff08\u6ce81\uff09<br>\uff08\u53ce\u5165\u304c\u7d66\u4e0e\u3060\u3051\u306e\u5834\u5408\u306e\u53ce\u5165\u91d1\u984d\uff08\u6ce82\uff09\uff09<\/th><\/tr>\n<tr><th>\u6539\u6b63\u5f8c<\/th><th>\u6539\u6b63\u524d<\/th><\/tr>\n<tr><th>\u6276\u990a\u89aa\u65cf<br>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005<br>\u3072\u3068\u308a\u89aa\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50<\/th><td>58 \u4e07\u5186\u4ee5\u4e0b<br>\uff08123 \u4e07\u5186\u4ee5\u4e0b\uff09 \n<\/td><td>48 \u4e07\u5186\u4ee5\u4e0b<br>\uff08103 \u4e07\u5186\u4ee5\u4e0b\uff09 <br><\/td><\/tr>\n<tr><th>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005<\/th><td>58\u4e07\u5186\u8d85 133\u4e07\u5186\u4ee5\u4e0b\n<br>\uff08123\u4e07\u5186\u8d85 201\u4e075,999\u5186\u4ee5\u4e0b\uff09 <\/td><td>48\u4e07\u5186\u8d85\u3000133\u4e07\u5186\u4ee5\u4e0b <br>\uff08103\u4e07\u5186\u8d85\u3000201\u4e075,999\u5186\u4ee5\u4e0b\uff09 <\/td><\/tr>\n<tr><th>\u52e4\u52b4\u5b66\u751f<\/th><td>85\u4e07\u5186\u4ee5\u4e0b<br>\uff08150 \u4e07\u5186\u4ee5\u4e0b\uff09 <\/td><td>75\u4e07\u5186\u4ee5\u4e0b<br>\uff08130 \u4e07\u5186\u4ee5\u4e0b\uff09<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>\uff08\u6ce8\uff09\uff11 \u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u3072\u3068\u308a\u89aa\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\u306b\u3064\u3044\u3066\u306f\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e\u5408\u8a08\u984d\uff09\u306e\u8981\u4ef6\u3092\u3044\u3044\u307e\u3059\u3002<br>\uff12 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class=\"wp-block-heading\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u65b0\u8a2d<\/h3>\n\n\n\n<figure class=\"wp-block-table rt-Table2\"><table><tbody><tr><th colspan=\"2\">\u533a\u5206<\/th><th>\u63a7\u9664\u984d<\/th><\/tr>\n<tr><th colspan=\"2\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/th><td>38\u4e07\u5186<\/td><\/tr>\n<tr><th colspan=\"2\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/th><td>63\u4e07\u5186<\/td><\/tr>\n<tr><th 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