{"id":1296,"date":"2010-06-17T19:00:00","date_gmt":"2010-06-17T10:00:00","guid":{"rendered":"http:\/\/testwww.kanekashi.com\/blog\/?p=1100"},"modified":"2010-06-17T19:00:00","modified_gmt":"2010-06-17T10:00:00","slug":"%e6%97%a5%e6%9c%ac%e3%81%ae%e7%a8%8e%e3%82%b7%e3%82%b9%e3%83%86%e3%83%a0%e3%82%92%e8%80%83%e3%81%88%e3%82%8b%e2%88%928%e3%80%80%e4%b8%80%e8%88%ac%e5%8f%96%e5%bc%95%e7%a8%8e%e3%81%a7%e7%a4%be-4","status":"publish","type":"post","link":"http:\/\/www.kanekashi.com\/blog\/2010\/06\/1296.html","title":{"rendered":"\u65e5\u672c\u306e\u7a0e\u30b7\u30b9\u30c6\u30e0\u3092\u8003\u3048\u308b\u22128\u3000\u4e00\u822c\u53d6\u5f15\u7a0e\u3067\u793e\u4f1a\u304c\u5909\u308f\u308b!?\uff084\uff09"},"content":{"rendered":"<p>\u65e5\u672c\u306e\u7a0e\u5236\u306e\u629c\u672c\u7684\u8ee2\u63db\u3092\u63d0\u8a00\u3059\u308b<a href=\"http:\/\/www.aya.or.jp\/~babalabo\/DownLoad\/TransactionTax.pdf\" target=\"_blank\">\u300c\u4e00\u822c\u53d6\u5f15\u7a0e\u3092\u5c0e\u5165\u3057\u3066\u5922\u306e\u30b8\u30d1\u30f3\u30b0\u3078\u300d\uff08\u99ac\u5834\u82f1\u6cbb\u6c0f\uff09<\/a>\u3092\u7d39\u4ecb\u3059\u308b\u30b7\u30ea\u30fc\u30ba\u306e\u7b2c\uff14\u56de\u3002<br \/>\n\u524d\u56de\u307e\u3067\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089\u3002<br \/>\n<a href=\"http:\/\/www.kanekashi.com\/blog\/2010\/05\/001277.html\">\u7b2c\uff11\u56de<\/a><br \/>\n<a href=\"http:\/\/www.kanekashi.com\/blog\/2010\/06\/001285.html\">\u7b2c\uff12\u56de<\/a><br \/>\n<a href=\"http:\/\/www.kanekashi.com\/blog\/2010\/06\/001285.html\">\u7b2c\uff13\u56de<\/a><br \/>\n\u4eca\u56de\u306f\u524d\u56de\u8a18\u4e8b\u306b\u7d9a\u304d\u3001\u99ac\u5834\u6c0f\u304c\u63d0\u5531\u3059\u308b\u96fb\u5b50\u7684\u5b9f\u53d6\u5f15\u7a0e\u306e\u5229\u70b9\u306b\u3064\u3044\u3066\u691c\u8a3c\u3057\u3066\u307f\u308b\u3002<br \/>\n\u99ac\u5834\u6c0f\u306f\u4e0a\u8a18\u8ad6\u6587\u306e\u4e2d\u3067\u3001\u5b9f\u969b\u306b\u4f01\u696d\u306b\u96fb\u5b50\u7684\u5b9f\u53d6\u5f15\u7a0e\u3092\u9069\u7528\u3059\u308b\u3068\u5f93\u6765\u306e\u7a0e\u5236\u306b\u6bd4\u3079\u3066\u3069\u3046\u5909\u308f\u308b\u304b\uff1f\u3068\u3044\u3046\u8a66\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u3002\u96fb\u5b50\u7684\u5b9f\u53d6\u5f15\u7a0e\uff13\uff05\u3092\u5c0e\u5165\u3059\u308c\u3070\u3001\u56fd\u5bb6\u5168\u4f53\u3067\u306f\u7a0e\u53ce\u7d04\uff17\uff15\u5146\u5186\u3068\u3001\u73fe\u5728\u306e\uff14\uff15\u5146\u5186\u306b\u6bd4\u3079\uff13\uff10\u5146\u5186\u3082\u306e\u5897\u53ce\u306b\u306a\u308b\u3002\u3068\u3053\u308d\u304c\u3001\u3053\u306e\u8a66\u7b97\u306b\u3088\u308c\u3070\u3001<span style=\"color:red;\">\u73fe\u5728\u306e\u6d88\u8cbb\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306e\u4ed5\u7d44\u307f\u306b\u6bd4\u3079\u3001\u6b86\u3093\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5b9f\u8cea\u6e1b\u7a0e\u306b\u306a\u308b<\/span>\u306e\u3060\u3068\u3044\u3046\u3002<br \/>\n\u3044\u3064\u3082\u5fdc\u63f4\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p><!--more--><br \/>\n<a href=\"http:\/\/www.aya.or.jp\/~babalabo\/DownLoad\/TransactionTax.pdf\" target=\"_blank\">\u300c\u4e00\u822c\u53d6\u5f15\u7a0e\u3092\u5c0e\u5165\u3057\u3066\u5922\u306e\u30b8\u30d1\u30f3\u30b0\u3078\u300d<\/a>p.15\u3088\u308a<\/p>\n<blockquote><p><b>\u25c6\u3059\u3079\u3066\u306e\u4eba\u306b\u6069\u6075\u304c\u884c\u304d\u6e21\u308b<\/b><br \/>\n\uff08\u524d\u7565\uff09\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u5c11\u306a\u304f\u3068\u3082\u6240\u5f97\u306e\uff11\uff10\uff05\u306f\u78ba\u5b9f\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u306e\u3067\uff0c\u5927\u5e45\u306a\u6e1b\u984d\u306b\u306a\u308b\u3053\u3068\u306f\u78ba\u5b9f\u3067\u3042\u308b\uff0e\u4f4e\u6240\u5f97\u968e\u5c64\u306e\u5834\u5408\u306f\u53ce\u5165\u306e\u307b\u3068\u3093\u3069\u304c\u76f4\u63a5\u6d88\u8cbb\u306b\u56de\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u5c11\u306a\u304f\u3068\u3082\uff15\uff05\u306e\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u306a\u308b\u306e\u3067\uff0c\u3053\u308c\u307e\u3067\u6240\u5f97\u7a0e\u975e\u8ab2\u7a0e\u3067\u3042\u3063\u305f\u968e\u5c64\u3067\u3059\u3089\u591a\u5c11\u306a\u308a\u3068\u3082\u6e1b\u984d\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\uff0e<\/p><\/blockquote>\n<blockquote><p>\u6cd5\u4eba\u306e\u5834\u5408\u3092\u89e3\u6790\u3057\u3066\u307f\u3088\u3046\uff0e<br \/>\n\u3054\u304f\u5927\u96d1\u628a\u306b\u5f0f\u3092\u7acb\u3066\u308b\u3068\uff0c<br \/>\n<span style=\"color:blue;\">\u6cd5\u4eba\u7a0e\u984d\uff1d\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u00d7\u5229\u76ca\u7387\u00d7\u6240\u5f97\u7a0e\u7387<br \/>\n\u53d6\u5f15\u7a0e\u984d\uff1d\u03a3\uff08\u5165\u91d1\u00d7\u53d6\u5f15\u7a0e\u7387\uff09\uff1d\u53ce\u5165\u00d7\u53d6\u5f15\u7a0e\u7387<\/span><br \/>\n\u3068\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\uff0c\u5229\u76ca\u7387\u00d7\u6240\u5f97\u7a0e\u7387\uff1c\u53d6\u5f15\u7a0e\u7387\u306e\u5834\u5408\uff08\u305d\u306e\u4ed6\u306e\u6761\u4ef6\u3092\u307e\u3063\u305f\u304f\u7121\u8996\u3059\u308c\u3070\uff09\uff0c\u7d0d\u7a0e\u984d\u304c\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff0e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u3092\uff13\uff10\uff05\uff0c\u53d6\u5f15\u7a0e\u7387\u3092\uff13\uff05\u3068\u3059\u308b\u3068\uff0c\u5229\u76ca\u7387\u304c\uff11\uff10\uff05\u4ee5\u4e0b\u306e\u4f01\u696d\u3067\u306f\u5b9f\u8cea\u5897\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff0e<br \/>\n\uff08\u4e2d\u7565\uff09<br \/>\n\u3057\u304b\u3057\uff0c\u6b21\u306e\u3088\u3046\u306a\u6761\u4ef6\u4e0b\u3067\u306f\u300c\u3059\u3079\u3066\u306e\u4f01\u696d\u300d\u3067\u6e1b\u984d\u306b\u306a\u308b\u3068\u4e3b\u5f35\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\uff0e<\/p><\/blockquote>\n<blockquote><p>\u5546\u54c1\u4fa1\u683c\u306f\u7a0e\u5236\u304c\u5909\u308f\u3063\u305f\u306b\u3082\u95a2\u308f\u3089\u305a\u4e0d\u5909\u3068\u3044\u3046\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\uff08\u3068\u4eee\u5b9a\u3059\u308b\uff09\uff0e<br \/>\n\u696d\u8005\uff21\u306f\u4ed5\u5165\u308c\u539f\u4fa1\uff08\u5185\u7a0e\uff09\uff15\uff12\uff15\u5186\u306e\u6750\u6599\uff2d\u306b\u52a0\u5de5\u8cbb\uff14\uff15\uff10\u5186\uff0b\u5229\u76ca\uff15\uff10\u5186\u3092\u4e0a\u4e57\u305b\u3057\u3066\u6b63\u4fa1\uff11\uff10\uff10\uff10\u5186\u3067\u8ca9\u58f2\u3057\u3066\u3044\u305f\u3068\u3057\u3088\u3046\uff0e\u696d\u8005\uff21\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\uff12\uff15\u5186\uff0c\u5546\u54c1\u4fa1\u683c\u306f\u5185\u7a0e\u3067\uff11\uff10\uff15\uff10\u5186\u3068\u306a\u308b\uff0e\u696d\u8005\uff21\u306e\u5229\u76ca\u7387\u306f\uff15\uff05\u3067\u5206\u5c90\u70b9\uff11\uff10\uff05\u3088\u308a\u3082\u5c0f\u3055\u3044\uff0e\u6240\u5f97\u7a0e\u7387\uff13\uff10\uff05\u3068\u3059\u308c\u3070\uff0c\u7d0d\u7a0e\u984d\uff11\uff15\u5186\u3067\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u306f\uff13\uff15\u5186\u3067\u3042\u308b\uff0e<br \/>\n\u7a0e\u5236\u6539\u9769\u5f8c\u3082\u540c\u4e00\u5546\u54c1\u3092\u540c\u4e00\u4fa1\u683c\u3067\u8ca9\u58f2\u3057\u305f\u3068\u3059\u308b\u3068\uff0c\u696d\u8005\uff21\u306f\uff11\uff10\uff15\uff10\u5186\u00d7\uff10\uff0e\uff10\uff13\uff1d\uff13\uff11\u5186\u306e\u53d6\u5f15\u7a0e\u3092\u7d0d\u7a0e\u3057\u305f\u5f8c\uff0c\u624b\u5143\u306b\u306f\uff11\uff10\uff11\uff19\u5186\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u6b8b\u308b\uff0e\u5f93\u6765\u901a\u308a\u306e\u4fa1\u683c\u3067\u4ed5\u5165\u308c\u3068\u52a0\u5de5\u304c\u3067\u304d\u308b\u3068\u3059\u308c\u3070\uff0c\u3053\u306e\u696d\u8005\u306e\u624b\u5143\u306b\u306f\uff11\uff10\uff11\uff19\u2212\uff08\uff15\uff12\uff15\uff0b\uff14\uff15\uff10\uff09\uff1d\uff14\uff14\u5186\u306e\u5229\u76ca\u304c\u6b8b\u308b\uff0e\u3053\u306e\u5229\u76ca\u306b\u306f\u6240\u5f97\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u306e\u3067\u5f93\u6765\u306e\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\uff13\uff15\u5186\u3088\u308a\uff19\u5186\u3082\u591a\u3044\uff0e\u540c\u69d8\u306e\u3053\u3068\u306f\u696d\u8005\uff21\u306b\u539f\u6750\u6599\uff2d\u3092\u5378\u3057\u3066\u3044\u308b\u696d\u8005\uff22\u306b\u3064\u3044\u3066\u3082\u5f53\u3066\u306f\u307e\u308b\u304b\u3089\uff0c\u3059\u3079\u3066\u306e\u4f01\u696d\u3067\u6240\u5f97\u304c\u5897\u52a0\u3059\u308b\u3068\u8a00\u3048\u308b\uff0e<\/p><\/blockquote>\n<p>\u6574\u7406\u3057\u3066\u307f\u3088\u3046\uff08\u4e0b\u8a18\u306e\u6d88\u8cbb\u7a0e\u306f\u4e0a\u8a18\u5f15\u7528\u4e2d\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u540c\u7fa9\uff09\u3002<br \/>\n\uff08\u73fe\u884c\u5236\u5ea6\u306e\u5834\u5408\uff09<br \/>\n<span style=\"color:blue;\">\u5546\u54c1\u4fa1\u683c\uff11\uff10\uff15\uff10\u5186\uff1d\u6b63\u4fa1\uff11\uff10\uff10\uff10\u5186\uff0b\u6d88\u8cbb\u7a0e\uff15\uff10\u5186\uff08\u6d88\u8cbb\u8005\u304c\uff21\u306b\u6255\u3046\uff09<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff1d\u6750\u6599\u8cbb\uff15\uff10\uff10\u5186\uff0b\u52a0\u5de5\u8cbb\uff14\uff15\uff10\u5186\uff0b\uff21\u306e\u5229\u76ca\uff15\uff10\u5186\uff0b\u6d88\u8cbb\u7a0e\uff15\uff10\u5186<br \/>\n\u4ed5\u5165\u539f\u4fa1\u3000\uff15\uff12\uff15\u5186\uff1d\u6750\u6599\u8cbb\uff15\uff10\uff10\u5186\uff0b\u6d88\u8cbb\u7a0e\uff12\uff15\u5186\uff08\uff21\u304c\u6d88\u8cbb\u8005\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\uff15\uff10\u5186\u304b\u3089\uff22\u306b\u6255\u3046\uff09<br \/>\n<u>\uff21\u306e\u7d0d\u7a0e\u984d\u5408\u8a08<\/u>\u3000 \uff1d\u6cd5\u4eba\u7a0e\uff0b\u6d88\u8cbb\u7a0e\uff1d\uff08\u5229\u76ca\uff15\uff10\u5186\u00d7\uff13\uff10\uff05\uff09\uff0b\uff08\uff15\uff10\u5186\u2212\uff12\uff15\u5186\uff09<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff1d\u6cd5\u4eba\u7a0e\uff11\uff15\u5186\uff0b\u6d88\u8cbb\u7a0e\uff12\uff15\u5186<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff1d<u>\uff14\uff10\u5186<\/u><br \/>\n<u>\uff21\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca<\/u>\u3000\uff1d\u5229\u76ca\uff15\uff10\u5186\u2212\u6cd5\u4eba\u7a0e\uff11\uff15\u5186<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff1d<u>\uff13\uff15\u5186<\/u><\/span><br \/>\n\uff08\u4e00\u822c\u53d6\u5f15\u7a0e\u306e\u5834\u5408\uff09<br \/>\n<span style=\"color:blue;\">\u5546\u54c1\u4fa1\u683c\uff11\uff10\uff15\uff10\u5186\uff1d\u6750\u6599\u8cbb\uff15\uff12\uff15\u5186\uff0b\u52a0\u5de5\u8cbb\uff14\uff15\uff10\u5186\uff0b\uff21\u306e\u5229\u76ca\uff17\uff15\u5186<br \/>\n<u>\uff21\u306e\u7d0d\u7a0e\u984d\u5408\u8a08<\/u>\u3000 \uff1d\uff11\uff10\uff15\uff10\u5186\u00d7\uff13\uff05\uff08\u4e00\u822c\u53d6\u5f15\u7a0e\u7387\uff09<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff1d<u>\uff13\uff11\u5186<\/u><br \/>\n<u>\uff21\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca<\/u>\u3000\uff1d\u5229\u76ca\uff17\uff15\u5186\u2212\uff13\uff11\u5186<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff1d<u>\uff14\uff14\u5186<\/u><\/span><br \/>\n<center><a href=\"http:\/\/www.kanekashi.com\/blog\/Transaction_Tax.html\" onclick=\"window.open('http:\/\/www.kanekashi.com\/blog\/Transaction_Tax.html','popup','width=590,height=561,scrollbars=no,resizable=no,toolbar=no,directories=no,location=no,menubar=no,status=no,left=0,top=0'); return false\"><img loading=\"lazy\" src=\"\/blog\/wp-content\/uploads\/Transaction_Tax-thumb.gif\" width=\"480\" height=\"456\" alt=\"\" \/ border=\"0\"><\/a><\/center><br \/>\n\u8981\u306f\u3001\u540c\u3058\uff11\uff10\uff15\uff10\u5186\u306e\u5546\u54c1\u3092\u58f2\u308b\u5834\u5408\u3001\u73fe\u884c\u5236\u5ea6\u306e\u7d0d\u7a0e\u984d\uff1d\u6cd5\u4eba\u7a0e\uff11\uff15\u5186\uff0b\u6d88\u8cbb\u7a0e\uff12\uff15\u5186\u306b\u5bfe\u3057\u3001\u4e00\u822c\u53d6\u5f15\u7a0e\u3067\u306f\uff13\uff11\u5186\u3068\u306a\u308a\u3001\u305d\u306e\u5dee\uff19\u5186\u304c\u6cd5\u4eba\u306e\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u5897\u3068\u306a\u308b\u308f\u3051\u3060\u3002\u5f53\u7136\u306a\u304c\u3089\u3001\u3053\u3053\u3060\u3051\u898b\u308c\u3070\u56fd\u306e\u7a0e\u53ce\u306f\uff19\u5186\u6e1b\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u3053\u3068\u3092\u4e00\u822c\u5f0f\u306b\u3057\u305f\u306e\u304c\u6b21\u306e\u5f15\u7528\u90e8\u5206\u3060\u3002<\/p>\n<blockquote><p>\u53d6\u5f15\u7a0e\u5c0e\u5165\u4ee5\u524d\u3068\u5c0e\u5165\u5f8c\u306e\u8ca9\u58f2\u4fa1\u683c\u304c\u540c\u4e00\u3067\u3042\u308b\u3068\u3044\u3046\u7b49\u5f0f\u3092\u7acb\u3066\u3066\uff0c\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u3068\u7a0e\u984d\u306e\u90e8\u5206\u3060\u3051\u306b\u7740\u76ee\u3059\u308c\u3070\u4ee5\u4e0b\u306e\u5f0f\u304c\u6210\u7acb\u3059\u308b\uff0e<br \/>\n<span style=\"color:blue;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff0b\u6240\u5f97\u7a0e\uff0b\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\uff11\uff1d\u53d6\u5f15\u7a0e\uff0b\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\uff12<\/span><br \/>\n\u3053\u3053\u3067\uff0c\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\uff11\uff0c\u5229\u76ca\uff12\u306f\u305d\u308c\u305e\u308c\u7a0e\u5236\u6539\u9769\u306e\u524d\u3068\u5f8c\u3067\u624b\u5143\u306b\u6b8b\u308b\u5229\u76ca\u3067\u3042\u308b\uff0e<br \/>\n\u3064\u307e\u308a\uff0c<br \/>\n<span style=\"color:blue;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff0b\u6240\u5f97\u7a0e\u2212\u53d6\u5f15\u7a0e\uff1d\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\uff12\u2212\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\uff11<\/span><br \/>\n\u3067\u3042\u308b\u304b\u3089\uff0c\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff0b\u6240\u5f97\u7a0e\uff1e\u53d6\u5f15\u7a0e\u306a\u3089\u3070\uff0c\u3064\u306d\u306b\u5229\u76ca\uff12\u306e\u65b9\u304c\u5229\u76ca\uff11\u3092\u4e0a\u56de\u308b\u3053\u3068\u306b\u306a\u308b\uff0e\u3053\u306e\u4e0d\u7b49\u5f0f\u306e\u4e21\u8fba\u3092\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u3067\u9664\u3057\u3066\uff0c\u6d88\u8cbb\u7a0e\u7387\uff0b\u5229\u76ca\u7387\u00d7\u6240\u5f97\u7a0e\u7387\uff1e\u53d6\u5f15\u7a0e\u7387\u3092\u5f97\u308b\uff0e\u5f93\u3063\u3066\uff0c\u6d88\u8cbb\u7a0e\u7387\uff1e\u53d6\u5f15\u7a0e\u7387\u306a\u3089\u3070\u3064\u306d\u306b\u5229\u76ca\uff12\u306f\u5229\u76ca\uff11\u3092\u4e0a\u56de\u308b\u3053\u3068\u306b\u306a\u308b\uff0e<\/p><\/blockquote>\n<p>\u6b63\u78ba\u306b\u306f\u3001\u4e0a\u8a18\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08\u6d88\u8cbb\u7a0e\uff09\u306f\u3001\u3042\u308b\u4f01\u696d\u304c\u7d0d\u7a0e\u3057\u305f\u5206\u3060\u3051\u3001\u5373\u3061\u3001\u9810\u304b\u308a\u6d88\u8cbb\u7a0e\u2212\u4eee\u6255\u3044\u6d88\u8cbb\u7a0e\u306a\u306e\u3067\u3001\u6d88\u8cbb\u7a0e\u7387\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\u00f7\u53ce\u5165\uff09\u306f\uff15\uff05\u3088\u308a\u5c0f\u3055\u304f\u306a\u308b\u3002\u3044\u305a\u308c\u306b\u3057\u308d\u3001\u3053\u308c\u3060\u3051\u3067\u306f\u56fd\u306e\u7a0e\u53ce\u30c8\u30fc\u30bf\u30eb\u306f\u6fc0\u6e1b\u3057\u305d\u3046\u306a\u3082\u306e\u3060\u304c\u3001\u8a66\u7b97\u3067\u306f\u9006\u306b\u7a0e\u53ce\uff13\uff10\u5146\u5186\u306e\u5897\u52a0\u306b\u306a\u308b\u3068\u3044\u3046\u3002\u3053\u308c\u306f\u4e00\u4f53\u3069\u3046\u3044\u3046\u3053\u3068\u3060\u308d\u3046\uff1f<\/p>\n<blockquote><p>\u300c\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u300d\u304c\u6e1b\u984d\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u3068\u3059\u308c\u3070\uff0c\u8ab0\u304c\u305d\u306e\u57cb\u3081\u5408\u308f\u305b\u3092\u3059\u308b\u306e\u304b\uff1f\u3068\u3044\u3046\u5f53\u7136\u306e\u7591\u554f\u304c\u6d6e\u304b\u3076\uff0e\u305d\u306e\u7b54\u3048\u306f\u300c\u3053\u308c\u307e\u3067\u306a\u3093\u3089\u304b\u306e\u5f62\u3067\u7a0e\u3092\u514d\u308c\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u30bb\u30af\u30bf\u30fc\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\uff0e<\/p><\/blockquote>\n<p>\u3053\u306e<b>\u201c\u3059\u3079\u3066\u306e\u30bb\u30af\u30bf\u30fc\u201d<\/b>\u304c\u3069\u3053\u306a\u306e\u304b\u304c\u3001\u3053\u306e\u4e00\u822c\u53d6\u5f15\u7a0e\uff08\u96fb\u5b50\u7684\u5b9f\u53d6\u5f15\u7a0e\uff09\u306e\u6027\u683c\u3092\u6c7a\u3081\u308b\u4e00\u3064\u306e\u8981\u7d20\u3067\u3042\u308b\u3068\u601d\u3046\u3002\u305d\u3057\u3066\u3001\u305d\u306e\u4e00\u3064\u304c\u3001<span style=\"color:red;\">\u4f01\u696d\u2212\u9280\u884c\u9593\u306e\u201c\u878d\u8cc7\u201d\u3067\u306f\u306a\u3044\u304b<\/span>\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u3001<a href=\"http:\/\/www.rui.jp\/\" target=\"_blank\">\u308b\u3044\u30cd\u30c3\u30c8<\/a>\u306b\u66f8\u3044\u305f\u3002\u21d2<a href=\"http:\/\/www.rui.jp\/ruinet.html?i=200&#038;c=400&#038;m=232691\" target=\"_blank\">\u3053\u3061\u3089<\/a><br 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target=\"_blank\">\u9759\u304b\u306a\u308b\u9769\u547d\uff12\uff10\uff10\uff19<\/a>\u306e\u8a18\u4e8b\u4e2d\u306e\u30b3\u30e1\u30f3\u30c8\u306b\u3088\u308c\u3070\u3001\u9280\u884c\u3068\u4f01\u696d\u9593\u306e\u878d\u8cc7\u3084\u8fd4\u6e08\u306f\u300c\u91d1\u878d\u53d6\u5f15\u300d\u3068\u3057\u3066\u3001\u96fb\u5b50\u7684\u5b9f\u53d6\u5f15\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u306f\u9664\u5916\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306e\u3088\u3046\u3060\u3002\u3060\u3068\u3059\u308b\u3068\u3001\u7a0e\u53ce\uff17\uff10\u5146\u5186\u306e\u8ca1\u6e90\u306f\u4e3b\u306b\u3069\u3053\u304b\u3089\u637b\u51fa\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u304c\u6539\u3081\u3066\u6c17\u306b\u306a\u308b\u304c\u3001<a href=\"http:\/\/www.zenginkyo.or.jp\/stats\/year1_01\/details\/cont_2009\/nenpo2104.xls\" target=\"_blank\">\u5168\u56fd\u9280\u884c\u5354\u4f1a\u306e\u5185\u56fd\u70ba\u66ff\u53d6\u5f15\u306e\u7d71\u8a08\u30c7\u30fc\u30bf<\/a>\u3092\u898b\u3066\u3082\u8a73\u7d30\u306f\u5206\u304b\u3089\u306a\u304b\u3063\u305f\u3002<br \/>\n\u3053\u3053\u307e\u3067\u3053\u306e\u4e00\u822c\u53d6\u5f15\u7a0e\u3092\u7d39\u4ecb\u3057\u3066\u304d\u3066\u3001\u3053\u306e\u7a0e\u306e\u5927\u304d\u306a\u601d\u60f3\u306f\u3001<span style=\"color:red;\">\u5b9f\u4f53\u7d4c\u6e08\u3068\u30de\u30cd\u30fc\u7d4c\u6e08\u306e\u5206\u96e2\u3001\u305d\u3057\u3066\u91d1\u8cb8\u3057\uff1d\u9280\u884c\u306e\u7d4c\u6e08\u652f\u914d\u529b\u306e\u5236\u5fa1<\/span>\u3067\u306f\u306a\u3044\u304b\u3068\u611f\u3058\u305f\u3002<br 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