{"id":761,"date":"2026-10-29T11:34:23","date_gmt":"2026-10-29T02:34:23","guid":{"rendered":"http:\/\/x-unit.jp\/owners\/column\/?p=761"},"modified":"2026-10-29T11:34:23","modified_gmt":"2026-10-29T02:34:23","slug":"apart-sozokuzei-hyoka","status":"publish","type":"post","link":"https:\/\/x-unit.jp\/owners\/column\/apart-sozokuzei-hyoka\/","title":{"rendered":"\u30a2\u30d1\u30fc\u30c8\u306e\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\u4e0b\u304c\u308b\uff1f\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3068\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u30012027\u5e74\u304b\u3089\u306e\u8a55\u4fa1\u306e\u898b\u76f4\u3057"},"content":{"rendered":"\n<style>\n.xu-point-box{position:relative;border:1.5px solid var(--xu-ac);border-radius:4px;background:#fff;padding:24px 22px 18px;margin:28px 0 18px;}\n.xu-point-box-tab{position:absolute;top:-14px;left:16px;color:#fff;font-weight:700;background:var(--xu-ac);padding:6px 16px;border-radius:2px;font-size:13px;letter-spacing:.02em;}\n.xu-point-box 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class=\"wp-block-paragraph\">\u30a2\u30d1\u30fc\u30c8\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306f\u3069\u306e\u304f\u3089\u3044\u5909\u308f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u8a55\u4fa1\u306e\u4ed5\u7d44\u307f\u3068\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"xu-point-box\" style=\"--xu-ac:#4A7C88;--xu-ac-deep:#29444B;\">\n<span class=\"xu-point-box-tab\">\u3053\u306e\u8a18\u4e8b\u306e\u8981\u70b9<\/span>\n<ul><li>\u30a2\u30d1\u30fc\u30c8\u306e\u6577\u5730\u306f\u300c\u8cb8\u5bb6\u5efa\u4ed8\u5730\u300d\u3001\u5efa\u7269\u306f\u300c\u8cb8\u5bb6\u300d\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u3001\u81ea\u5206\u3067\u4f7f\u3046\u571f\u5730\u30fb\u5efa\u7269\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u984d\u304c\u4e0b\u304c\u308a\u307e\u3059\u3002<\/li><li>\u4e0b\u304c\u308b\u5e45\u306f\u300c\u501f\u5730\u6a29\u5272\u5408\u00d7\u501f\u5bb6\u6a29\u5272\u5408\u00d7\u8cc3\u8cb8\u5272\u5408\u300d\u3067\u6c7a\u307e\u308a\u3001\u7a7a\u5ba4\u304c\u591a\u3044\u307b\u3069\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002\u4e00\u6642\u7684\u306a\u7a7a\u5ba4\u306f\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc3\u8cb8\u4e2d\u3068\u3057\u3066\u6271\u3048\u307e\u3059\u3002<\/li><li>\u76f8\u7d9a\u4eba\u304c\u8cb8\u4ed8\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u6577\u5730200\u33a1\u307e\u3067\u306e\u8a55\u4fa1\u984d\u3092\u3055\u3089\u306b50%\u6e1b\u3089\u305b\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li>2027\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u76f8\u7d9a\u304b\u3089\u306f\u3001\u4ea1\u304f\u306a\u308b\u524d5\u5e74\u4ee5\u5185\u306b\u8cb7\u3063\u305f\u30fb\u5efa\u3066\u305f\u4e00\u5b9a\u306e\u8cb8\u4ed8\u7528\u4e0d\u52d5\u7523\u306f\u3001\u53d6\u5f15\u4fa1\u984d\u3092\u3082\u3068\u306b\u8a55\u4fa1\u3055\u308c\u308b\u898b\u76f4\u3057\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/li><li>\u8a55\u4fa1\u304c\u4e0b\u304c\u3063\u3066\u3082\u3001\u501f\u5165\u306e\u8fd4\u6e08\u3084\u7a7a\u5ba4\u306e\u30ea\u30b9\u30af\u306f\u305d\u306e\u307e\u307e\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002\u53ce\u652f\u3068\u5206\u3051\u65b9\u307e\u3067\u542b\u3081\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/li><\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group xh-cta\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center cta-eyebrow wp-block-paragraph\">\uff3c \u7c21\u53581\u5206\u3067\u5165\u529b\u5b8c\u4e86 \uff0f<\/p>\n\n\n\n<a class=\"xu-cta\" href=\"https:\/\/x-unit.jp\/owners\/contact\/\">\u76f8\u7d9a\u3092\u898b\u3059\u3048\u305f\u8cc3\u8cb8\u7d4c\u55b6\u3092\u7121\u6599\u3067\u76f8\u8ac7\u3059\u308b<\/a>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u307e\u305a\u57fa\u790e\u63a7\u9664\u3067\u6c7a\u307e\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u7a0e\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304b\u3089\u53d7\u3051\u7d99\u3044\u3060\u8ca1\u7523\u306e\u5408\u8a08\uff08\u501f\u5165\u91d1\u306a\u3069\u306e\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\uff09\u304c\u3001\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u3068\u304d\u306b\u304b\u304b\u308a\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u984d\u306f<strong>3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/strong>\u3067\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c3\u4eba\u306a\u30894,800\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u3001\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u671f\u9650\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002\u30a2\u30d1\u30fc\u30c8\u306f\u8ca1\u7523\u306e\u4e2d\u3067\u3082\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u8a55\u4fa1\u306e\u65b9\u6cd5\u3067\u76f8\u7d9a\u7a0e\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3001\u3069\u3046\u8a55\u4fa1\u3055\u308c\u308b\u304b\u3092\u5148\u306b\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"c-source\" style=\"font-size:13px;color:#6b6b6b;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4102.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.4102 \u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30a2\u30d1\u30fc\u30c8\u306e\u571f\u5730\u3068\u5efa\u7269\u306f\u3069\u3046\u8a55\u4fa1\u3055\u308c\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5206\u3067\u4f4f\u3080\u5bb6\u3068\u305d\u306e\u571f\u5730\u306f\u3001\u5efa\u7269\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3001\u571f\u5730\u304c\u8def\u7dda\u4fa1\uff08\u307e\u305f\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387\uff09\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u30a2\u30d1\u30fc\u30c8\u306e\u3088\u3046\u306b\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5165\u5c45\u8005\u306e\u6a29\u5229\u304c\u3042\u308b\u5206\u3060\u3051\u81ea\u7531\u306b\u4f7f\u3048\u306a\u3044\u306e\u3067\u3001\u305d\u306e\u5206\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"xu-table-wrap\" style=\"--xu-ac:#4A7C88;--xu-ac-deep:#29444B;\"><table class=\"xu-table\"><thead><tr><th><\/th><th>\u81ea\u5206\u3067\u4f7f\u3046\u5834\u5408<\/th><th>\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u30a2\u30d1\u30fc\u30c8\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u571f\u5730<\/td><td>\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\uff08\u8def\u7dda\u4fa1\u00d7\u9762\u7a4d\u306a\u3069\uff09<\/td><td><strong>\u8cb8\u5bb6\u5efa\u4ed8\u5730<\/strong>\uff1a\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u00d7\uff081\u2212\u501f\u5730\u6a29\u5272\u5408\u00d7\u501f\u5bb6\u6a29\u5272\u5408\u00d7\u8cc3\u8cb8\u5272\u5408\uff09<\/td><\/tr><tr><td>\u5efa\u7269<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d71.0<\/td><td><strong>\u8cb8\u5bb6<\/strong>\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\uff081\u2212\u501f\u5bb6\u6a29\u5272\u5408\u00d7\u8cc3\u8cb8\u5272\u5408\uff09<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p class=\"c-source\" style=\"font-size:13px;color:#6b6b6b;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4614.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.4614 \u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1<\/a>\uff0f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.4602 \u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5f0f\u306b\u51fa\u3066\u304f\u308b3\u3064\u306e\u5272\u5408<\/h3>\n\n\n\n<ul class=\"xu-check-list\"><li><strong>\u501f\u5730\u6a29\u5272\u5408<\/strong>\uff1a\u5730\u57df\u3054\u3068\u306b\u6c7a\u307e\u3063\u3066\u3044\u3066\u3001\u8def\u7dda\u4fa1\u56f3\u3067\u306fA\u301cG\u306e\u8a18\u53f7\uff0890%\u301c30%\uff09\u3067\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u90fd\u5e02\u90e8\u307b\u3069\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li><strong>\u501f\u5bb6\u6a29\u5272\u5408<\/strong>\uff1a\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3067\u793a\u3055\u308c\u3066\u3044\u308b\u5272\u5408\u3067\u300130%\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li><li><strong>\u8cc3\u8cb8\u5272\u5408<\/strong>\uff1a\u72ec\u7acb\u3057\u3066\u8cb8\u305b\u308b\u90e8\u5c4b\u306e\u5e8a\u9762\u7a4d\u306e\u3046\u3061\u3001\u76f8\u7d9a\u306e\u3068\u304d\uff08\u8ab2\u7a0e\u6642\u671f\uff09\u306b\u5b9f\u969b\u306b\u8cb8\u3057\u3066\u3044\u305f\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u3067\u3059\u3002\u6e80\u5ba4\u306a\u3089100%\u3067\u3059\u3002<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u5730\u6a29\u5272\u5408\u3068\u501f\u5bb6\u6a29\u5272\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8 \u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868\u300d\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8a66\u7b97\u4f8b\uff1a\u8a55\u4fa1\u984d\u306f\u3069\u306e\u304f\u3089\u3044\u4e0b\u304c\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306e\u6761\u4ef6\u306e\u30a2\u30d1\u30fc\u30c8\u3067\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002\u6570\u5b57\u306f\u8a08\u7b97\u306e\u6d41\u308c\u3092\u793a\u3059\u305f\u3081\u306e\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"xu-check-list\"><li>\u571f\u5730\uff1a\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d 5,000\u4e07\u5186\uff08\u6577\u5730150\u33a1\uff09\u30fb\u501f\u5730\u6a29\u5272\u540860%<\/li><li>\u5efa\u7269\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d 2,000\u4e07\u5186<\/li><li>\u501f\u5bb6\u6a29\u5272\u540830%<\/li><\/ul>\n\n\n\n<div class=\"xu-table-wrap\" style=\"--xu-ac:#4A7C88;--xu-ac-deep:#29444B;\"><table class=\"xu-table\"><thead><tr><th><\/th><th>\u81ea\u5206\u3067\u4f7f\u3046\u5834\u5408<\/th><th>\u6e80\u5ba4\uff08\u8cc3\u8cb8\u5272\u5408100%\uff09<\/th><th>\u534a\u5206\u304c\u7a7a\u5ba4\uff08\u8cc3\u8cb8\u5272\u540850%\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u571f\u5730<\/td><td>5,000\u4e07\u5186<\/td><td>4,100\u4e07\u5186\uff08\u2212900\u4e07\u5186\uff09<\/td><td>4,550\u4e07\u5186\uff08\u2212450\u4e07\u5186\uff09<\/td><\/tr><tr><td>\u5efa\u7269<\/td><td>2,000\u4e07\u5186<\/td><td>1,400\u4e07\u5186\uff08\u2212600\u4e07\u5186\uff09<\/td><td>1,700\u4e07\u5186\uff08\u2212300\u4e07\u5186\uff09<\/td><\/tr><tr><td>\u5408\u8a08<\/td><td>7,000\u4e07\u5186<\/td><td><strong>5,500\u4e07\u5186<\/strong>\uff08\u22121,500\u4e07\u5186\uff09<\/td><td>6,250\u4e07\u5186\uff08\u2212750\u4e07\u5186\uff09<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e80\u5ba4\u306a\u3089\u8a55\u4fa1\u984d\u306f1,500\u4e07\u5186\u4e0b\u304c\u308a\u307e\u3059\u304c\u3001\u534a\u5206\u304c\u7a7a\u5ba4\u3060\u3068\u4e0b\u304c\u308b\u5e45\u3082\u534a\u5206\u306b\u306a\u308a\u307e\u3059\u3002<span class=\"xu-mark-underline\">\u76f8\u7d9a\u7a0e\u306e\u9762\u3067\u3082\u3001\u7a7a\u5ba4\u306f\u8a55\u4fa1\u6e1b\u3092\u5c0f\u3055\u304f\u3059\u308b\u8981\u56e0\u306b\u306a\u308a\u307e\u3059<\/span>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6b21\u306b\u8aac\u660e\u3059\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3067\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d4,100\u4e07\u5186\u306e50%\uff082,050\u4e07\u5186\uff09\u3092\u6e1b\u3089\u305b\u307e\u3059\uff08\u6577\u5730150\u33a1\u304c\u4e0a\u9650\u306e200\u33a1\u4ee5\u5185\u306e\u305f\u3081\u5168\u4f53\u304c\u5bfe\u8c61\uff09\u3002<\/p>\n\n\n\n<div class=\"xu-note-box\" style=\"--xu-ac:#4A7C88;--xu-ac-deep:#29444B;\">\n<span class=\"xu-note-icon\">i<\/span>\n<div><p>\u3053\u306e\u8a66\u7b97\u306f\u8a55\u4fa1\u306e\u4ed5\u7d44\u307f\u3092\u793a\u3059\u4f8b\u3067\u3059\u3002\u5b9f\u969b\u306e\u8a55\u4fa1\u306f\u3001\u571f\u5730\u306e\u5f62\u3084\u9053\u8def\u3068\u306e\u95a2\u4fc2\u306b\u3088\u308b\u88dc\u6b63\u3001\u5efa\u7269\u306e\u72b6\u6cc1\u306a\u3069\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a7a\u5ba4\u304c\u591a\u3044\u3068\u8a55\u4fa1\u6e1b\u304c\u5c0f\u3055\u304f\u306a\u308b\u3002\u4e00\u6642\u7684\u306a\u7a7a\u5ba4\u306e\u6271\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc3\u8cb8\u5272\u5408\u306f\u76f8\u7d9a\u306e\u3068\u304d\u306e\u72b6\u6cc1\u3067\u6c7a\u307e\u308b\u305f\u3081\u3001\u305f\u307e\u305f\u307e\u7a7a\u5ba4\u304c\u91cd\u306a\u3063\u305f\u6642\u671f\u306b\u76f8\u7d9a\u304c\u8d77\u304d\u308b\u3068\u3001\u8a55\u4fa1\u6e1b\u304c\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u56fd\u7a0e\u5e81\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u5b9f\u304b\u3089\u4e00\u6642\u7684\u306b\u7a7a\u5ba4\u306b\u306a\u3063\u3066\u3044\u305f\u3060\u3051\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5c4b\u306f\u3001\u8cc3\u8cb8\u4e2d\u3068\u3057\u3066\u6271\u3063\u3066\u3088\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"xu-check-list\"><li>\u305d\u306e\u90e8\u5c4b\u304c\u3001\u76f8\u7d9a\u306e\u524d\u304b\u3089\u7d99\u7d9a\u3057\u3066\u8cb8\u3055\u308c\u3066\u3044\u305f\u3053\u3068<\/li><li>\u524d\u306e\u5165\u5c45\u8005\u304c\u9000\u53bb\u3057\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\u65b0\u3057\u3044\u5165\u5c45\u8005\u3092\u52df\u96c6\u3057\u3066\u3044\u3066\u3001\u7a7a\u5ba4\u306e\u9593\u307b\u304b\u306e\u7528\u9014\u306b\u4f7f\u3063\u3066\u3044\u306a\u3044\u3053\u3068<\/li><li>\u7a7a\u5ba4\u306e\u671f\u9593\u304c\u3001\u76f8\u7d9a\u306e\u524d\u5f8c1\u304b\u6708\u7a0b\u5ea6\u306a\u3069\u4e00\u6642\u7684\u3067\u3042\u308b\u3053\u3068<\/li><li>\u76f8\u7d9a\u306e\u5f8c\u306e\u8cc3\u8cb8\u304c\u4e00\u6642\u7684\u306a\u3082\u306e\u3067\u306a\u3044\u3053\u3068<\/li><\/ul>\n\n\n\n<p class=\"c-source\" style=\"font-size:13px;color:#6b6b6b;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4614.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.4614 \u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9577\u304f\u7a7a\u3044\u305f\u307e\u307e\u306e\u90e8\u5c4b\u3084\u3001\u52df\u96c6\u3092\u6b62\u3081\u3066\u3044\u308b\u90e8\u5c4b\u306f\u3001\u3053\u306e\u6271\u3044\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u9000\u53bb\u304c\u51fa\u305f\u3089\u3059\u3050\u306b\u52df\u96c6\u3092\u304b\u3051\u3001\u7a7a\u5ba4\u306e\u671f\u9593\u3092\u77ed\u304f\u4fdd\u3064\u3053\u3068\u306f\u3001\u6bce\u6708\u306e\u5bb6\u8cc3\u53ce\u5165\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306e\u3068\u304d\u306e\u8a55\u4fa1\u306b\u3082\u95a2\u308f\u308a\u307e\u3059\u3002\u7a7a\u5ba4\u304c\u7d9a\u304f\u3068\u304d\u306e\u624b\u306e\u6253\u3061\u65b9\u306f\u300c<a href=\"https:\/\/x-unit.jp\/owners\/column\/apart-kushitsu-hantoshi\/\">\u30a2\u30d1\u30fc\u30c8\u306e\u7a7a\u5ba4\u304c\u534a\u5e74\u7d9a\u3044\u305f\u3089<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group xh-cta\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center cta-eyebrow wp-block-paragraph\">\uff3c \u7c21\u53581\u5206\u3067\u5165\u529b\u5b8c\u4e86 \uff0f<\/p>\n\n\n\n<a class=\"xu-cta\" href=\"https:\/\/x-unit.jp\/owners\/contact\/\">\u7a7a\u5ba4\u5bfe\u7b56\u3092\u7121\u6599\u3067\u76f8\u8ac7\u3059\u308b<\/a>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff1a\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f200\u33a1\u307e\u306750%\u6e1b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u3057\u305f\u571f\u5730\u304c\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3084\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u8cb8\u4ed8\u4e8b\u696d\u306b\u4f7f\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u300c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u300d\u3068\u3057\u3066\u3001<strong>200\u33a1\u307e\u3067\u306e\u90e8\u5206\u306e\u8a55\u4fa1\u984d\u309250%\u6e1b\u3089\u305b\u308b<\/strong>\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u30a2\u30d1\u30fc\u30c8\u306e\u6577\u5730\u306f\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"xu-table-wrap\" style=\"--xu-ac:#4A7C88;--xu-ac-deep:#29444B;\"><table class=\"xu-table\"><thead><tr><th>\u8981\u4ef6<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u4e8b\u696d\u306e\u627f\u7d99<\/td><td>\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8cb8\u4ed8\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u304e\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u7d9a\u3051\u3066\u3044\u308b\u3053\u3068<\/td><\/tr><tr><td>\u4fdd\u6709\u306e\u7d99\u7d9a<\/td><td>\u305d\u306e\u571f\u5730\u3092\u7533\u544a\u671f\u9650\u307e\u3067\u6301\u3061\u7d9a\u3051\u3066\u3044\u308b\u3053\u3068<\/td><\/tr><tr><td>3\u5e74\u4ee5\u5185\u306e\u8cb8\u4ed8<\/td><td>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u8cb8\u3057\u59cb\u3081\u305f\u571f\u5730\u306f\u539f\u5247\u5bfe\u8c61\u5916\uff083\u5e74\u3092\u8d85\u3048\u3066\u4e8b\u696d\u7684\u898f\u6a21\u306e\u8cb8\u4ed8\u3092\u7d9a\u3051\u3066\u3044\u305f\u5834\u5408\u306f\u9664\u304f\uff09<\/td><\/tr><tr><td>\u624b\u7d9a\u304d<\/td><td>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u3092\u66f8\u304d\u3001\u8a08\u7b97\u306e\u660e\u7d30\u66f8\u3084\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u5199\u3057\u306a\u3069\u3092\u4ed8\u3051\u308b<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p class=\"c-source\" style=\"font-size:13px;color:#6b6b6b;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.4124 \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5b85\u306e\u6577\u5730\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3001330\u33a1\u307e\u306780%\u6e1b\uff09\u306a\u3069\u3001\u4ed6\u306e\u5b85\u5730\u3068\u4e00\u7dd2\u306b\u7279\u4f8b\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u9762\u7a4d\u306e\u4e0a\u9650\u3092\u8abf\u6574\u3059\u308b\u8a08\u7b97\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u306e\u571f\u5730\u306b\u7279\u4f8b\u3092\u4f7f\u3046\u3068\u6709\u5229\u304b\u306f\u3001\u8a55\u4fa1\u984d\u3068\u9762\u7a4d\u3067\u5909\u308f\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3068\u4e00\u7dd2\u306b\u6bd4\u3079\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u907a\u7523\u306e\u5206\u3051\u65b9\u304c\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u6c7a\u307e\u3089\u306a\u3044\u3068\u3001\u7279\u4f8b\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u30a2\u30d1\u30fc\u30c8\u3092\u8ab0\u304c\u5f15\u304d\u7d99\u3050\u304b\u306f\u3001\u65e9\u3081\u306b\u5bb6\u65cf\u3067\u8a71\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2027\u5e74\u304b\u3089\u5909\u308f\u308b\uff1a5\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8cb8\u4ed8\u7528\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701 \u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u3067\u3001\u8cb8\u4ed8\u7528\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u304c\u6c7a\u307e\u308a\u307e\u3057\u305f\u3002\u8def\u7dda\u4fa1\u306a\u3069\u3067\u8a55\u4fa1\u3057\u305f\u984d\u3068\u3001\u5b9f\u969b\u306b\u58f2\u8cb7\u3055\u308c\u308b\u4fa1\u683c\u3068\u306e\u5dee\u304c\u5927\u304d\u3044\u3053\u3068\u3092\u8e0f\u307e\u3048\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"xu-check-list\"><li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306a\u3069\u304c<strong>\u76f8\u7d9a\u306e\u524d5\u5e74\u4ee5\u5185\u306b\u3001\u5bfe\u4fa1\u3092\u6255\u3063\u3066\u53d6\u5f97\u307e\u305f\u306f\u65b0\u7bc9\u3057\u305f\u4e00\u5b9a\u306e\u8cb8\u4ed8\u7528\u4e0d\u52d5\u7523<\/strong>\u306f\u3001\u76f8\u7d9a\u306e\u3068\u304d\u306e\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\u3067\u8a55\u4fa1\u3059\u308b<\/li><li>\u305d\u306e\u53d6\u5f15\u4fa1\u984d\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u3092\u3082\u3068\u306b\u5730\u4fa1\u306e\u5909\u52d5\u306a\u3069\u3092\u8003\u3048\u3066\u8a08\u7b97\u3057\u305f\u984d\u306e<strong>80%<\/strong>\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b<\/li><li><strong>2027\u5e74\uff08\u4ee4\u548c9\u5e74\uff091\u67081\u65e5\u4ee5\u5f8c<\/strong>\u306e\u76f8\u7d9a\u30fb\u907a\u8d08\u30fb\u8d08\u4e0e\u3067\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304b\u3089\u9069\u7528\u3059\u308b<\/li><li>\u898b\u76f4\u3057\u3092\u901a\u9054\u306b\u5b9a\u3081\u308b\u65e5\u307e\u3067\u306b\u3001\u305d\u306e5\u5e74\u524d\u304b\u3089\u6301\u3063\u3066\u3044\u308b\u571f\u5730\u306b\u65b0\u7bc9\u3057\u305f\u5bb6\u5c4b\u306b\u306f\u9069\u7528\u3057\u306a\u3044<\/li><\/ul>\n\n\n\n<p class=\"c-source\" style=\"font-size:13px;color:#6b6b6b;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701 \u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\uff082025\u5e7412\u670826\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u3001\u76f8\u7d9a\u306e\u76f4\u524d\u306b\u501f\u5165\u3092\u3057\u3066\u30a2\u30d1\u30fc\u30c8\u3092\u8cb7\u3044\u3001\u8a55\u4fa1\u984d\u3068\u306e\u5dee\u3067\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u65b9\u6cd5\u306f\u3001\u52b9\u679c\u304c\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u9577\u304f\u6301\u3063\u3066\u3044\u308b\u571f\u5730\u306b\u5efa\u3066\u305f\u30a2\u30d1\u30fc\u30c8\u3084\u30015\u5e74\u3092\u8d85\u3048\u3066\u6301\u3063\u3066\u3044\u308b\u7269\u4ef6\u306f\u3001\u3053\u308c\u307e\u3067\u3069\u304a\u308a\u306e\u8a55\u4fa1\u306b\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u7d30\u76ee\u306f\u56fd\u7a0e\u5e81\u306e\u901a\u9054\u3067\u5b9a\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8a55\u4fa1\u304c\u4e0b\u304c\u3063\u3066\u3082\u3001\u5f15\u304d\u7d99\u3050\u306e\u306f\u300c\u53ce\u652f\u300d\u3068\u300c\u501f\u5165\u300d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a2\u30d1\u30fc\u30c8\u3067\u8a55\u4fa1\u984d\u304c\u4e0b\u304c\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u8a71\u3067\u3059\u3002\u76f8\u7d9a\u4eba\u304c\u5b9f\u969b\u306b\u5f15\u304d\u7d99\u3050\u306e\u306f\u3001\u6bce\u6708\u306e\u5bb6\u8cc3\u53ce\u5165\u30fb\u501f\u5165\u306e\u8fd4\u6e08\u30fb\u4fee\u7e55\u306e\u8ca0\u62c5\u3092\u542b\u3081\u305f\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u305d\u306e\u3082\u306e\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3060\u3051\u3092\u76ee\u7684\u306b\u5efa\u3066\u3066\u5931\u6557\u3059\u308b\u4f8b\u306f\u300c<a href=\"https:\/\/x-unit.jp\/owners\/column\/apart-keiei-shippai\/\">\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u306e\u5931\u6557\u30d1\u30bf\u30fc\u30f3<\/a>\u300d\u3067\u3082\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"xu-table-wrap\" style=\"--xu-ac:#4A7C88;--xu-ac-deep:#29444B;\"><table class=\"xu-table\"><thead><tr><th>\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/th><th>\u898b\u308b\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead><tbody><tr><td>\u53ce\u652f<\/td><td>\u7a7a\u5ba4\u304c\u51fa\u3066\u3082\u8fd4\u6e08\u3067\u304d\u308b\u304b\u3002\u4fee\u7e55\u8cbb\u306e\u7a4d\u7acb\u304c\u3042\u308b\u304b<\/td><\/tr><tr><td>\u5206\u3051\u65b9<\/td><td>\u30a2\u30d1\u30fc\u30c8\u306f\u5206\u3051\u306b\u304f\u3044\u8ca1\u7523\u3002\u5171\u6709\u306b\u3059\u308b\u3068\u58f2\u5374\u3084\u5efa\u3066\u66ff\u3048\u3067\u610f\u898b\u304c\u5272\u308c\u3084\u3059\u3044<\/td><\/tr><tr><td>\u7d0d\u7a0e\u8cc7\u91d1<\/td><td>\u76f8\u7d9a\u7a0e\u306f\u539f\u524710\u304b\u6708\u4ee5\u5185\u306b\u73fe\u91d1\u3067\u7d0d\u3081\u308b\u3002\u30a2\u30d1\u30fc\u30c8\u306e\u8a55\u4fa1\u304c\u4e0b\u304c\u3063\u3066\u3082\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306f\u5225\u306b\u8981\u308b<\/td><\/tr><tr><td>\u51fa\u53e3<\/td><td>\u6301\u3061\u7d9a\u3051\u308b\u304b\u3001\u58f2\u308b\u304b\u3002\u58f2\u308b\u306a\u3089\u7533\u544a\u671f\u9650\u3068\u7279\u4f8b\u306e\u8981\u4ef6\u3001\u58f2\u5374\u6642\u306e\u7a0e\u91d1\u3092\u6bd4\u3079\u308b<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u3092\u58f2\u308b\u3068\u304d\u306e\u7a0e\u91d1\u306f\u300c<a href=\"https:\/\/x-unit.jp\/owners\/column\/apart-baikyaku-zeikin\/\">\u30a2\u30d1\u30fc\u30c8\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u7a0e\u91d1<\/a>\u300d\u3001\u58f2\u308b\u6642\u671f\u306e\u8003\u3048\u65b9\u306f\u300c<a href=\"https:\/\/x-unit.jp\/owners\/column\/shueki-bukken-baikyaku-timing\/\">\u53ce\u76ca\u7269\u4ef6\u306e\u58f2\u5374\u30bf\u30a4\u30df\u30f3\u30b0<\/a>\u300d\u3001\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u306e\u6d3b\u304b\u3057\u65b9\u306f\u300c<a href=\"https:\/\/x-unit.jp\/owners\/column\/sozoku-akiya-katsuyo\/\">\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u306e\u6d3b\u7528\u65b9\u6cd5<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u306e\u524d\u304b\u3089\u3001\u7a3c\u50cd\u3092\u4fdd\u3066\u308b\u5f62\u306b\u3057\u3066\u304a\u304f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u307e\u3067\u898b\u305f\u3068\u304a\u308a\u3001\u7a7a\u5ba4\u306f\u5bb6\u8cc3\u53ce\u5165\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306e\u3068\u304d\u306e\u8a55\u4fa1\u6e1b\u3082\u5c0f\u3055\u304f\u3057\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u304c\u8cc3\u8cb8\u7d4c\u55b6\u306b\u6163\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7ba1\u7406\u3092\u4efb\u305b\u308b\u5148\u3084\u3001\u501f\u308a\u4e0a\u3052\u3067\u5bb6\u8cc3\u3092\u5b89\u5b9a\u3055\u305b\u308b\u65b9\u6cd5\u3092\u3001\u76f8\u7d9a\u306e\u524d\u304b\u3089\u5bb6\u65cf\u3067\u6c7a\u3081\u3066\u304a\u304f\u3068\u5f15\u304d\u7d99\u304e\u304c\u697d\u306b\u306a\u308a\u307e\u3059\u3002\u4efb\u305b\u65b9\u306e\u9055\u3044\u306f\u300c<a href=\"https:\/\/x-unit.jp\/owners\/column\/kanri-itaku-sublease-chigai\/\">\u7ba1\u7406\u59d4\u8a17\u3068\u30b5\u30d6\u30ea\u30fc\u30b9\u306e\u9055\u3044<\/a>\u300d\u3067\u6bd4\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30af\u30ed\u30b9\u30cf\u30a6\u30b9\u306f10\u90fd\u9053\u5e9c\u770c\u30673,000\u5ba4\u4ee5\u4e0a\u306e\u4f4f\u307e\u3044\u3092\u904b\u55b6\u3057\u3001\u30b7\u30a7\u30a2\u30cf\u30a6\u30b9\u3084\u5bb6\u5177\u5bb6\u96fb\u4ed8\u304d\u8cc3\u8cb8\u3078\u306e\u8ee2\u7528\u3001\u501f\u308a\u4e0a\u3052\u3092\u542b\u3081\u3066\u3001\u7a7a\u5ba4\u306e\u591a\u3044\u7269\u4ef6\u306e\u904b\u7528\u3092\u3054\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u3092\u898b\u3059\u3048\u305f\u7269\u4ef6\u306e\u4eca\u5f8c\u306b\u3064\u3044\u3066\u3082\u3001\u53ce\u76ca\u306e\u9762\u304b\u3089\u3054\u76f8\u8ac7\u3092\u627f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u203b\u30b5\u30d6\u30ea\u30fc\u30b9\uff08\u501f\u308a\u4e0a\u3052\uff09\u5951\u7d04\u306b\u95a2\u3059\u308b\u3054\u6ce8\u610f\uff1a\u5951\u7d04\u671f\u9593\u4e2d\u3067\u3082\u3001\u7d4c\u6e08\u4e8b\u60c5\u306e\u5909\u52d5\u7b49\u3092\u7406\u7531\u306b\u904b\u55b6\u4f1a\u793e\u304b\u3089\u30aa\u30fc\u30ca\u30fc\u69d8\u3078\u306e\u304a\u652f\u6255\u3044\u8cc3\u6599\u306e\u6e1b\u984d\u3092\u8acb\u6c42\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff08\u501f\u5730\u501f\u5bb6\u6cd5\u7b2c32\u6761\uff09\u3002\u30aa\u30fc\u30ca\u30fc\u69d8\u304b\u3089\u306e\u4e2d\u9014\u89e3\u7d04\u306b\u306f\u6b63\u5f53\u306a\u4e8b\u7531\u3092\u8981\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u307b\u304b\u3001\u514d\u8cac\u671f\u9593\u30fb\u539f\u72b6\u56de\u5fa9\u3084\u4fee\u7e55\u8cbb\u306e\u8ca0\u62c5\u533a\u5206\u306a\u3069\u306e\u6761\u4ef6\u306f\u3001\u5951\u7d04\u6642\u306b\u8cc3\u8cb8\u4f4f\u5b85\u7ba1\u7406\u696d\u6cd5\u306b\u57fa\u3065\u304f\u91cd\u8981\u4e8b\u9805\u8aac\u660e\u3067\u66f8\u9762\u306b\u3066\u3054\u78ba\u8a8d\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<div 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