{"id":463,"date":"2026-01-21T13:59:18","date_gmt":"2026-01-21T04:59:18","guid":{"rendered":"https:\/\/www.jw-advisers.co.jp\/monelead\/?post_type=column&#038;p=463"},"modified":"2026-02-20T11:48:06","modified_gmt":"2026-02-20T02:48:06","slug":"no-0018","status":"publish","type":"column","link":"https:\/\/www.jw-advisers.co.jp\/monelead\/column\/no-0018\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u57fa\u790e\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u307e\u3067\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<p>\u300c\u307e\u3055\u304b\u30a6\u30c1\u304c\uff1f\u300d\u76f8\u7d9a\u7a0e\u306f\u4e00\u90e8\u306e\u5bcc\u88d5\u5c64\u3060\u3051\u306e\u7a0e\u91d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u6771\u4eac\u90fd\u5185\u3067\u306f\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u306e4\u4eba\u306b\u3064\u304d1\u4ef6\u306e\u5272\u5408\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u76f8\u7d9a\u7a0e\u306f\u8907\u96d1\u3067\u300c\u7d50\u5c40\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\u300d\u304c\u5206\u304b\u308a\u3065\u3089\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u57fa\u672c\u304b\u3089\u81ea\u8eab\u3067\u8a08\u7b97\u3067\u304d\u308b\u5177\u4f53\u7684\u306a\u8a08\u7b97\u30b9\u30c6\u30c3\u30d7\u3001\u7279\u306b\u91cd\u8981\u306a\u57fa\u790e\u63a7\u9664\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3068\u3044\u3063\u305f\u91cd\u8981\u306a\u7279\u4f8b\u306e\u9069\u7528\u65b9\u6cd5\u3092\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5b9f\u969b\u306e\u30b1\u30fc\u30b9\u306b\u57fa\u3065\u3044\u305f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u901a\u3058\u3066\u3001\u3042\u306a\u305f\u306e\u5bb6\u65cf\u306e\u76f8\u7d9a\u7a0e\u306e\u6982\u7b97\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u7b97\u306e\u7d50\u679c\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u5206\u304b\u308c\u3070\u3001\u300c\u7d0d\u7a0e\u8cc7\u91d1\u306e\u6e96\u5099\u300d\u3084\u300c\u8cc7\u7523\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u898b\u76f4\u3057\u300d\u3068\u3044\u3046\u6b21\u306e\u30a2\u30af\u30b7\u30e7\u30f3\u3078\u79fb\u308b\u5fc5\u8981\u6027\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"c-customBlock-single-index\"><dl class=\"c-customBlock-single-index__dl\"><dt class=\"c-customBlock-single-index__dt\"><span class=\"c-customBlock-single-index__head\">\u76ee\u6b21<\/span><\/dt><dd class=\"c-customBlock-single-index__dd\"><ul class=\"c-customBlock-single-index__items\"><li class=\"c-customBlock-single-index__item\"><a href=\"#heading-0\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">01.<\/span><span class=\"c-customBlock-single-index__text\">\u7b2c1\u90e8 \u76f8\u7d9a\u7a0e\u306e\u57fa\u672c\uff1a\u300c\u307e\u305a\u7a0e\u91d1\u304c\u304b\u304b\u308b\u304b\u300d\u3092\u5224\u65ad\u3059\u308b<\/span><\/a><ul class=\"c-customBlock-single-index__subItems\"><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-0-0\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">1-1 \u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u300c\u907a\u7523\u7dcf\u984d\u300d\u3068\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u304c\u30dd\u30a4\u30f3\u30c8<\/span><\/a><\/li><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-0-1\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">1-2 \u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u5de6\u53f3\u3059\u308b\u6700\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u300c\u57fa\u790e\u63a7\u9664\u300d\u3068\u306f<\/span><\/a><\/li><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-0-2\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">1-3 \u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3068\u306f<\/span><\/a><\/li><\/ul><\/li><li class=\"c-customBlock-single-index__item\"><a href=\"#heading-1\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">02.<\/span><span class=\"c-customBlock-single-index__text\">\u7b2c2\u90e8 \u76f8\u7d9a\u7a0e\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/a><ul class=\"c-customBlock-single-index__subItems\"><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-1-0\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">2-1 \u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b<\/span><\/a><\/li><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-1-1\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">2-2 \u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/span><\/a><\/li><\/ul><\/li><li class=\"c-customBlock-single-index__item\"><a href=\"#heading-2\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">03.<\/span><span class=\"c-customBlock-single-index__text\">\u7b2c3\u90e8 \u3042\u306a\u305f\u306e\u76f8\u7d9a\u7a0e\u984d\u306f\u3044\u304f\u3089\uff08\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff09<\/span><\/a><ul class=\"c-customBlock-single-index__subItems\"><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-2-0\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">\u30b1\u30fc\u30b91:\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3067\u914d\u5076\u8005\u306e\u7d0d\u7a0e\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/span><\/a><\/li><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-2-1\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">\u30b1\u30fc\u30b92\uff1a\u30b1\u30fc\u30b91\u306e\u5404\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u306b\u57fa\u3065\u304d\u914d\u5076\u8005\u306e\u4e8c\u6b21\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u30b1\u30fc\u30b9<\/span><\/a><\/li><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-2-2\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">\u30b1\u30fc\u30b93\uff1a\u4e8c\u6b21\u76f8\u7d9a\u3092\u898b\u636e\u3048\u305f\u907a\u7523\u5206\u5272\u3092\u8003\u616e\u3059\u308b\u30b1\u30fc\u30b9<\/span><\/a><\/li><\/ul><\/li><li class=\"c-customBlock-single-index__item\"><a href=\"#heading-3\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">04.<\/span><span class=\"c-customBlock-single-index__text\">\u7b2c4\u90e8 \u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u884c\u52d5\u8a08\u753b<\/span><\/a><ul class=\"c-customBlock-single-index__subItems\"><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-3-0\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">4-1 \u7d0d\u7a0e\u8cc7\u91d1\u3092\u6e96\u5099\u3059\u308b<\/span><\/a><\/li><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-3-1\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">4-2 \u8cc7\u7523\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3092\u898b\u76f4\u3059<\/span><\/a><\/li><li class=\"c-customBlock-single-index__subItem\"><a href=\"#heading-3-2\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">\u30fb<\/span><span class=\"c-customBlock-single-index__text\">4-3 \u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/a><\/li><\/ul><\/li><li class=\"c-customBlock-single-index__item\"><a href=\"#heading-4\" class=\"c-customBlock-single-index__a js-scroll\"><span class=\"c-customBlock-single-index__no\">05.<\/span><span class=\"c-customBlock-single-index__text\">\u307e\u3068\u3081<\/span><\/a><\/li><\/ul><\/dd><\/dl><\/div><script>(function(){ var ids = [\"heading-0\",\"heading-0-0\",\"heading-0-1\",\"heading-0-2\",\"heading-1\",\"heading-1-0\",\"heading-1-1\",\"heading-2\",\"heading-2-0\",\"heading-2-1\",\"heading-2-2\",\"heading-3\",\"heading-3-0\",\"heading-3-1\",\"heading-3-2\",\"heading-4\"]; if(!ids || !ids.length) return; document.addEventListener('DOMContentLoaded', function(){ var els = document.querySelectorAll('h2,h3'); var idx = 0; for(var i=0;i<els.length && idx<ids.length;i++){ if(!els[i].id){ els[i].id = ids[idx]; idx++; } } }); })();<\/script>\n\n\n\n<h2 class=\"wp-block-heading\">\u7b2c1\u90e8 \u76f8\u7d9a\u7a0e\u306e\u57fa\u672c\uff1a\u300c\u307e\u305a\u7a0e\u91d1\u304c\u304b\u304b\u308b\u304b\u300d\u3092\u5224\u65ad\u3059\u308b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1-1 \u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u300c\u907a\u7523\u7dcf\u984d\u300d\u3068\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u304c\u30dd\u30a4\u30f3\u30c8<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u4e0d\u52d5\u7523\u3084\u9810\u8caf\u91d1\u306a\u3069\u3060\u3051\u3067\u306a\u304f\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3084\u6b7b\u4ea1\u9000\u8077\u91d1\uff08\u3053\u308c\u3089\u3092\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3068\u547c\u3073\u3001\u975e\u8ab2\u7a0e\u67a0\u306e\u9069\u7528\u304c\u3042\u308a\u307e\u3059\uff09\u3082\u542b\u3081\u305f\u300c\u907a\u7523\u7dcf\u984d\u300d\u3092\u6c42\u3081\u308b\u3053\u3068\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002\u907a\u7523\u7dcf\u984d\u3092\u628a\u63e1\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u501f\u5165\u91d1\u306a\u3069\u306e\u30de\u30a4\u30ca\u30b9\u8ca1\u7523\uff08\u50b5\u52d9\uff09\u3082\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u6b63\u5473\u306e\u907a\u7523\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u6b63\u5473\u306e\u907a\u7523\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6c42\u3081\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u6f0f\u308c\u306a\u304f\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3001\u6700\u521d\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-2 \u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u5de6\u53f3\u3059\u308b\u6700\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u300c\u57fa\u790e\u63a7\u9664\u300d\u3068\u306f<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u7b2c\u4e00\u6b69\u306f\u3001\u3053\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u304c\u3053\u308c\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u8a08\u7b97\u5f0f:3,000\u4e07\u5186 + (600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570)<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>\u4f8b1: \u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u914d\u5076\u8005\u3001\u5b502\u4eba\uff09\u8a083\u4eba\u306e\u5834\u5408<br>3,000\u4e07\u5186 + (600\u4e07\u5186 \u00d7 3\u4eba) = 4,800\u4e07\u5186<\/p>\n\n\n\n<p>\u4f8b2: \u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u5b501\u4eba\uff09\u8a081\u4eba\u306e\u5834\u5408<br>3,000\u4e07\u5186 + (600\u4e07\u5186 \u00d7 1\u4eba) = 3,600\u4e07\u5186&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-3 \u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3068\u306f<\/h3>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3057\u305f\u6b63\u5473\u306e\u907a\u7523\u984d\u304c\u3001\u6b21\u306e\u91d1\u984d\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u2460\u6b63\u5473\u306e\u907a\u7523\u984d\u304c2\u5104\u5186\u3067\u914d\u5076\u8005\u304c\u305d\u306e\u3046\u30611\u51046,000\u4e07\u5186\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u2461\u6b63\u5473\u306e\u907a\u7523\u984d\u304c6\u5104\u5186\u3067\u914d\u5076\u8005\u304c\u305d\u306e\u3046\u30613\u5104\u5186\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u3044\u305a\u308c\u3082\u305d\u306e\u914d\u5076\u8005\u306e\u76f8\u7d9a\u7a0e\u306f\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1\u51046,000\u4e07\u5186<\/li>\n\n\n\n<li>\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u7b2c2\u90e8 \u76f8\u7d9a\u7a0e\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u78ba\u8a8d\u3059\u308b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">2-1 \u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d71 \u300c\u907a\u7523\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br>\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8ca1\u7523\uff08\u907a\u7523\u7dcf\u984d\uff09\u306e\u4fa1\u984d\u3068\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u5408\u8a08\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u304b\u3089\u50b5\u52d9\u3001\u846c\u5f0f\u8cbb\u7528\u3001\u975e\u8ab2\u7a0e\u8ca1\u7523\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u300c\u907a\u7523\u984d\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d72 \u300c\u6b63\u5473\u306e\u907a\u7523\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br>\u300c\u907a\u7523\u984d\u300d\u306b\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306e\u66a6\u5e74\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u8ca1\u7523\uff08\u6ce8\uff09\u306e\u4fa1\u984d\u3092\u52a0\u7b97\u3057\u3066\u3001\u300c\u6b63\u5473\u306e\u907a\u7523\u984d\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u6ce8\uff09\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d73 \u300c\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br>\u6b63\u5473\u306e\u907a\u7523\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u300c\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u300d\u3092\u6c42\u3081\u307e\u3059\uff08\u3053\u3053\u3067\u30bc\u30ed\u3084\u30de\u30a4\u30ca\u30b9\u306a\u3089\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u307e\u305b\u3093\u3002\uff09\u3002<\/p>\n\n\n\n<div class=\"c-customBlock-single-image\">\n  <p class=\"c-customBlock-single-image__caption\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306e\u8a08\u7b97<\/p>\n\n  <div class=\"c-customBlock-single-image__imageWrap\">\n    <div class=\"imageItemWrap\">\n      <img decoding=\"async\" src=\"https:\/\/www.jw-advisers.co.jp\/monelead\/wp\/wp-content\/uploads\/2025\/12\/c0018_img_001.png\" alt=\"\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306e\u8a08\u7b97\" class=\"imageItem\">\n    <\/div>\n  <\/div>\n\n  <p class=\"c-customBlock-single-image__quote\">\u51fa\u6240\uff1a\u56fd\u7a0e\u5e81\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u66ae\u3089\u3057\u306e\u7a0e\u60c5\u5831\u300d\uff08\u4ee4\u548c7\u5e74\u5ea6\u7248\uff09 \u203b\u4e00\u90e8\u7b46\u8005\u304c\u52a0\u5de5\uff08https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/pdf\/000.pdf\uff09<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">2-2 \u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d74\uff1a\u5404\u4eba\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u53d6\u5f97\u91d1\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br>\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u53d6\u5f97\u3057\u305f\u3068\u4eee\u5b9a\u3057\u3066\u3001\u5404\u4eba\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u53d6\u5f97\u91d1\u984d\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"c-customBlock-single-image\">\n  <p class=\"c-customBlock-single-image__caption\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u4e3b\u306a\u4f8b<\/p>\n\n  <div class=\"c-customBlock-single-image__imageWrap\">\n    <div class=\"imageItemWrap\">\n      <img decoding=\"async\" src=\"https:\/\/www.jw-advisers.co.jp\/monelead\/wp\/wp-content\/uploads\/2025\/12\/c0018_img_002.png\" alt=\"\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u4e3b\u306a\u4f8b\" class=\"imageItem\">\n    <\/div>\n  <\/div>\n\n  <p class=\"c-customBlock-single-image__quote\">\u51fa\u6240\uff1a\u56fd\u7a0e\u5e81\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u66ae\u3089\u3057\u306e\u7a0e\u60c5\u5831\u300d\uff08\u4ee4\u548c7\u5e74\u5ea6\u7248\uff09\uff08https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/pdf\/000.pdf\uff09<\/p>\n<\/div>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d75\uff1a\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br>\u5404\u4eba\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u53d6\u5f97\u91d1\u984d\u300d\u306b\u3001\u4ee5\u4e0b\u306e\u300c\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868\u300d\u3092\u9069\u7528\u3057\u3066\u4eee\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"c-customBlock-single-image\">\n  <p class=\"c-customBlock-single-image__caption\">\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868<\/p>\n\n  <div class=\"c-customBlock-single-image__imageWrap\">\n    <div class=\"imageItemWrap\">\n      <img decoding=\"async\" src=\"https:\/\/www.jw-advisers.co.jp\/monelead\/wp\/wp-content\/uploads\/2025\/12\/c0018_img_003.png\" alt=\"\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868\" class=\"imageItem\">\n    <\/div>\n  <\/div>\n\n  <p class=\"c-customBlock-single-image__quote\">\u51fa\u6240\uff1a\u56fd\u7a0e\u5e81\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u66ae\u3089\u3057\u306e\u7a0e\u60c5\u5831\u300d\uff08\u4ee4\u548c7\u5e74\u5ea6\u7248\uff09\uff08https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/pdf\/000.pdf\uff09<\/p>\n<\/div>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d76\uff1a\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br>\u30b9\u30c6\u30c3\u30d75\u3067\u8a08\u7b97\u3057\u305f\u5404\u4eba\u306e\u4eee\u306e\u7a0e\u984d\u3092\u5408\u8a08\u3057\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d77\uff1a\u300c\u5404\u76f8\u7d9a\u4eba\u306e\u7b97\u51fa\u7a0e\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br>\u30b9\u30c6\u30c3\u30d76\u3067\u6c42\u3081\u305f\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3092\u3001\u907a\u8a00\u3084\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u57fa\u3065\u3044\u305f\u5b9f\u969b\u306e\u53d6\u5f97\u5272\u5408\u3067\u6309\u5206\u3057\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u300c\u7b97\u51fa\u7a0e\u984d\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u8a08\u7b97\u5f0f\uff1a\u5404\u76f8\u7d9a\u4eba\u306e\u7b97\u51fa\u7a0e\u984d = \u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d \u00d7 \u5b9f\u969b\u306e\u53d6\u5f97\u8ca1\u7523\u306e\u4fa1\u984d \/ \u6b63\u5473\u306e\u907a\u7523\u984d<\/p>\n<\/blockquote>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d78\uff1a\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u300c\u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br>\u300c\u5404\u4eba\u306e\u7b97\u51fa\u7a0e\u984d\u300d\u304b\u3089\u7a0e\u984d\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u5404\u4eba\u306e\u300c\u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u984d\u300d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2460 \u914d\u5076\u8005\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u8efd\u6e1b<\/h4>\n\n\n\n<p>&nbsp;\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u304c\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u3001\u300c1\u51046,000\u4e07\u5186\u300d\u307e\u305f\u306f\u300c\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d\u300d\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6ce8\u610f\u70b9: \u9069\u7528\u306b\u306f\u5fc5\u305a\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u539f\u5247\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461 \u305d\u306e\u4ed6\u306e\u7a0e\u984d\u63a7\u9664<\/h4>\n\n\n\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3001\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\uff08\u66a6\u5e74\u8ab2\u7a0e\u8d08\u4e0e\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u8d08\u4e0e\uff09\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\uff0810\u5e74\u4ee5\u5185\u306b2\u5ea6\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\uff09\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u8a08\u7b97\u5f0f\uff1a\u5404\u76f8\u7d9a\u4eba\u306e\u6700\u7d42\u7d0d\u7a0e\u984d = \u5404\u4eba\u306e\u7b97\u51fa\u7a0e\u984d &#8211; \u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u5404\u7a2e\u7a0e\u984d\u63a7\u9664<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u7b2c3\u90e8 \u3042\u306a\u305f\u306e\u76f8\u7d9a\u7a0e\u984d\u306f\u3044\u304f\u3089\uff08\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff09<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b1\u30fc\u30b91:\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3067\u914d\u5076\u8005\u306e\u7d0d\u7a0e\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u592b\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u306b\u304a\u3044\u3066\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u7528\u3044\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/p>\n\n\n\n<p>\u6b63\u5473\u306e\u907a\u7523\u984d1\u51045,000\u4e07\u5186\uff08\u571f\u5730\u30fb\u5bb6\u5c4b4\u5343\u4e07\u5186\u3001\u9810\u8caf\u91d11\u51041,000\u4e07\u5186\uff09<\/p>\n\n\n\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff1a\u59bb\u3001\u5b50A\u3001\u5b50B\uff08\u8a083\u4eba\uff09<\/p>\n\n\n\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u304a\u3044\u3066\u3001\u59bb\u304c1\u51042,000\u4e07\u5186\u3001\u5b502\u4eba\u304c1,500\u4e07\u5186\u305a\u3064\uff08\u5408\u8a081\u51045,000\u4e07\u5186\uff09\u53d6\u5f97\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a<\/p>\n<\/blockquote>\n\n\n\n<p><strong>\u3010\u57fa\u790e\u63a7\u9664\u3068\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306e\u8a08\u7b97\uff08\u30b9\u30c6\u30c3\u30d71\uff5e\u30b9\u30c6\u30c3\u30d73\uff09\u3011<\/strong><br>\u2460\u57fa\u790e\u63a7\u9664\u984d: 3,000\u4e07\u5186 + (600\u4e07\u5186\u00d73\u4eba) = 4,800\u4e07\u5186<\/p>\n\n\n\n<p>\u2461\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d: 1\u51045,000\u4e07\u5186 &#8211; 4,800\u4e07\u5186 = 1\u5104200\u4e07\u5186<br>\uff08\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u7533\u544a\u306f\u5fc5\u8981\uff09<\/p>\n\n\n\n<p><strong>\u3010\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u8a08\u7b97\uff08\u30b9\u30c6\u30c3\u30d74\uff5e\u30b9\u30c6\u30c3\u30d76\uff09\u3011<\/strong><br>\u2462\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u53d6\u5f97\u91d1\u984d:<br>\u59bb:1\u5104200\u4e07\u5186 \u00d71\/2 = 5,100\u4e07\u5186<br>\u5b50A\u3001\u5b50B: 5,100\u4e07\u5186 \u00d71\/2 = 2,550\u4e07\u5186\uff08\u5b501\u4eba\u3042\u305f\u308a\uff09<\/p>\n\n\n\n<p>\u2463\u5404\u4eba\u306e\u4eee\u306e\u7a0e\u984d\uff08\u901f\u7b97\u8868\u9069\u7528\uff09<br>\u59bb\uff085,100\u4e07\u5186\uff09\uff1a5,100\u4e07\u5186 \u00d7 30% &#8211; 700\u4e07\u5186 = 830\u4e07\u5186<br>\u5b50A\u3001\u5b50B\uff082,550\u4e07\u5186\uff09\uff1a2,550\u4e07\u5186 \u00d7 15% &#8211; 50\u4e07\u5186 = 332.5\u4e07\u5186\uff08\u5b501\u4eba\u3042\u305f\u308a\uff09<\/p>\n\n\n\n<p>\u2464\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d: 830\u4e07\u5186 + 332.5\u4e07\u5186 + 332.5\u4e07\u5186 = 1,495\u4e07\u5186<\/p>\n\n\n\n<p><strong>\u3010\u6700\u7d42\u7d0d\u7a0e\u984d\u306e\u78ba\u5b9a\uff08\u30b9\u30c6\u30c3\u30d77\uff5e8\uff09\u3011<\/strong><br>\u2465\u5404\u4eba\u306e\u7b97\u51fa\u7a0e\u984d\uff08\u76f8\u7d9a\u7a0e\u7dcf\u984d1,495\u4e07\u5186\u3092\u5b9f\u969b\u306e\u53d6\u5f97\u5272\u5408\u3067\u6309\u5206\uff09<br>\u59bb: 1,495\u4e07\u5186 \u00d7 1\u51042,000\u4e07\u5186 \/ 1\u51045,000\u4e07\u5186 = 1,196\u4e07\u5186<br>\u5b50A\u3001\u5b50B: 1,495\u4e07\u5186 \u00d7 1,500\u4e07\u5186 \/ 1\u51045,000\u4e07\u5186 = 149.5\u4e07\u5186\uff08\u5b501\u4eba\u3042\u305f\u308a\uff09<\/p>\n\n\n\n<p>\u2466\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528:<br>\u59bb\u306e\u7b97\u51fa\u7a0e\u984d\u306f1,196\u4e07\u5186\u3002\u3057\u304b\u3057\u3001\u59bb\u306e\u53d6\u5f97\u984d1\u51042,000\u4e07\u5186\u306f\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u975e\u8ab2\u7a0e\u67a0\uff081\u51046,000\u4e07\u5186\uff09\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u5168\u984d\u63a7\u9664\uff081,196\u4e07\u5186\u63a7\u9664\uff09\u3055\u308c\u307e\u3059\u3002<br>\u59bb:1,196\u4e07\u5186 &#8211; 1,196\u4e07\u5186 = 0\u5186<\/p>\n\n\n\n<p>\u2467\u6700\u7d42\u7d0d\u7a0e\u984d:<br>\u5b50A\u3001\u5b50B: \u5404149.5\u4e07\u5186<br>\u4e16\u5e2f\u306e\u5408\u8a08\u7d0d\u7a0e\u984d: 0\u5186 + 149.5\u4e07\u5186 + 149.5\u4e07\u5186 = <strong>299\u4e07\u5186<\/strong><\/p>\n\n\n\n<p><strong>\u3010\u89e3\u8aac\u3011<\/strong><br>\u6b63\u5473\u306e\u907a\u7523\u984d1\u51045,000\u4e07\u5186\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u914d\u5076\u8005\u304c1\u51045,000\u4e07\u5186\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u6b21\u76f8\u7d9a\uff08\u6700\u521d\u306e\u76f8\u7d9a\uff09\u306e\u7d0d\u7a0e\u984d\u306f\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002\u6b63\u5473\u306e\u907a\u7523\u984d\u304c1\u51046,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u8d85\u3048\u3066\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u6b21\u76f8\u7d9a\uff08\u6700\u521d\u306e\u76f8\u7d9a\uff09\u306e\u7d0d\u7a0e\u984d\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b1\u30fc\u30b92\uff1a\u30b1\u30fc\u30b91\u306e\u5404\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u306b\u57fa\u3065\u304d\u914d\u5076\u8005\u306e\u4e8c\u6b21\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u30b1\u30fc\u30b91\u306e\u524d\u63d0\u6761\u4ef6\u306b\u3057\u305f\u304c\u3063\u3066\u914d\u5076\u8005\u304c1\u51042,000\u4e07\u5186\u53d6\u5f97\u3057\u305f\u72b6\u614b\u3067\u3001\u914d\u5076\u8005\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u304c\u958b\u59cb\u3057\u305f\u3068\u304d\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002\u306a\u304a\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\uff08\u6ce8\uff09\u306e\u9069\u7528\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<\/blockquote>\n\n\n\n<p>\u3010\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u984d\u3011<br>\u2460\u57fa\u790e\u63a7\u9664\u984d\uff1a3,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186\u00d72\u4eba\uff09\uff1d4,200\u4e07\u5186<\/p>\n\n\n\n<p>\u2461\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\uff1a1\u51042,000\u4e07\u5186\uff0d4,200\u4e07\u5186\uff1d7,800\u4e07\u5186<\/p>\n\n\n\n<p>\u2462\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u53d6\u5f97\u91d1\u984d\uff1a7,800\u4e07\u5186\u00d71\/2\uff1d3,900\u4e07\u5186\uff08\u5b501\u4eba\u3042\u305f\u308a\uff09<\/p>\n\n\n\n<p>\u2463\u5404\u4eba\u306e\u4eee\u306e\u7a0e\u984d\uff1a3,900\u4e07\u5186\u00d720%\uff0d200\u4e07\u5186\uff1d580\u4e07\u5186\uff08\u5b501\u4eba\u3042\u305f\u308a\uff09<\/p>\n\n\n\n<p>\u2464\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\uff1a580\u4e07\u5186\uff0b580\u4e07\u5186\uff1d<strong>1,160\u4e07\u5186\uff08\u5b502\u4eba\u5206\uff09<\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u7d50\u679c\u3001\u30b1\u30fc\u30b91\u2467\u6700\u7d42\u7d0d\u7a0e\u984d\u3068\u30b1\u30fc\u30b92\u2464\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u5408\u8a08\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3000<strong>299\u4e07\u5186\uff0b1,160\u4e07\u5186\uff1d1,459\u4e07\u5186<\/strong><\/p>\n\n\n\n<p>\uff08\u6ce8\uff09\u300c\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u300d\u3068\u306f\u3001\u77ed\u671f\u9593\u306b\u7d9a\u3051\u3066\u76f8\u7d9a\u958b\u59cb\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u540c\u4e00\u306e\u8ca1\u7523\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u9577\u671f\u9593\u306b\u308f\u305f\u308a\u76f8\u7d9a\u958b\u59cb\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u3068\u6bd4\u8f03\u3057\u3066\u3001\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u305f\u3081\u300110\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u958b\u59cb\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u63a7\u9664\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u89e3\u8aac\u3011<\/strong><br>\u914d\u5076\u8005\u306e\u4e8c\u6b21\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c1\u4eba\u6e1b\u5c11\u3059\u308b\u3053\u3068\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b1\u30fc\u30b93\uff1a\u4e8c\u6b21\u76f8\u7d9a\u3092\u898b\u636e\u3048\u305f\u907a\u7523\u5206\u5272\u3092\u8003\u616e\u3059\u308b\u30b1\u30fc\u30b9<\/strong><\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u30b1\u30fc\u30b91\u306b\u304a\u3044\u3066\u3001\u914d\u5076\u8005\u306e\u53d6\u5f97\u8ca1\u7523\u30924,200\u4e07\u5186\u3001\u5b502\u4eba\u306e\u53d6\u5f97\u8ca1\u7523\u30921\u5104800\u4e07\u5186\uff081\u4eba\u3042\u305f\u308a5,400\u4e07\u5186\uff09\u3068\u3057\u3066\u3001\u4e00\u6b21\u76f8\u7d9a\u3001\u4e8c\u6b21\u76f8\u7d9a\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<\/blockquote>\n\n\n\n<p>\u3010\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u984d\u3011<br>\u2465\u5404\u4eba\u306e\u7b97\u51fa\u7a0e\u984d\uff08\u76f8\u7d9a\u7a0e\u7dcf\u984d1,495\u4e07\u5186\u3092\u5b9f\u969b\u306e\u53d6\u5f97\u5272\u5408\u3067\u6309\u5206\uff09<br>\u59bb:1,495\u4e07\u5186\u00d74,200\u4e07\u5186\/1\u51045,000\u4e07\u5186\uff1d 418\u4e076\u5343\u5186<br>\u5b50A\u3001\u5b50B\uff1a1,495\u4e07\u5186\u00d75,400\u4e07\u5186\/1\u51045,000\u4e07\u5186\uff1d 538\u4e072\u5343\u5186\uff08\u5b501\u4eba\u3042\u305f\u308a\uff09<\/p>\n\n\n\n<p>\u2466\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528<br>\u59bb\u306e\u7b97\u51fa\u7a0e\u984d418\u4e076\u5343\u5186\u306f\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u5168\u984d\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<br>\u59bb:418\u4e076\u5343\u5186 &#8211; 418\u4e076\u5343\u5186 = 0\u5186<\/p>\n\n\n\n<p>\u2467\u6700\u7d42\u7d0d\u7a0e\u984d<br>\u5b50A\u3001\u5b50B: \u5404538\u4e072\u5343\u5186<br>\u4e16\u5e2f\u306e\u5408\u8a08\u7d0d\u7a0e\u984d: 0\u5186 + 538\u4e072\u5343\u5186 + 538\u4e072\u5343\u5186 = 1,076\u4e074\u5343\u5186<\/p>\n\n\n\n<p>\u3010\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u984d\u3011<br>\u59bb\u306e\u53d6\u5f97\u8ca1\u7523\u306f4,200\u4e07\u5186\u3068\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3068\u306a\u308a\u3001\u59bb\u306e\u4e8c\u6b21\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e00\u6b21\u76f8\u7d9a\u304a\u3088\u3073\u4e8c\u6b21\u76f8\u7d9a\u30c8\u30fc\u30bf\u30eb\u3068\u3057\u3066\u306e\u7a0e\u8ca0\u62c5\u984d\u306f\u30011,076\u4e074\u5343\u5186\u3068\u306a\u308a\u3001\u30b1\u30fc\u30b92\u306e1,459\u4e07\u5186\u3068\u6bd4\u8f03\u3059\u308b\u3068\u7d04383\u4e07\u5186\u8efd\u6e1b\u3067\u304d\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u59bb\u3068\u5b50\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u3001\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u306e\u30c8\u30fc\u30bf\u30eb\u3068\u3057\u3066\u306e\u7a0e\u8ca0\u62c5\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u3001\u4e00\u6b21\u76f8\u7d9a\u6642\u306e\u59bb\u306e\u53d6\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7b2c4\u90e8 \u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u884c\u52d5\u8a08\u753b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">4-1 \u7d0d\u7a0e\u8cc7\u91d1\u3092\u6e96\u5099\u3059\u308b<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f5\u6708\u4ee5\u5185\u306b\u91d1\u92ad\u3067\u4e00\u62ec\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002\u671f\u9650\u3092\u904e\u304e\u3066\u7533\u544a\u3059\u308b\u3068\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u7d0d\u7a0e\u304c\u9045\u6ede\u3059\u308b\u3068\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u3059\u308b\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3066\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3053\u306e\u307b\u304b\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7763\u4fc3\u72b6\u304c\u9001\u4ed8\u3055\u308c\u3066\u3082\u306a\u304a\u7d0d\u4ed8\u3055\u308c\u306a\u3044\u3068\u304d\u306b\u306f\u3001\u8ca1\u7523\u306e\u5dee\u62bc\u3048\u306a\u3069\u306e\u6ede\u7d0d\u51e6\u5206\u3092\u53d7\u3051\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u671f\u9650\u3068\u7d0d\u4ed8\u65b9\u6cd5\u3092\u5ff5\u982d\u306b\u7f6e\u304f\u3068\u3001\u300c\u7d0d\u7a0e\u8cc7\u91d1\u306e\u6e96\u5099\u300d\u3053\u305d\u304c\u3001\u76f8\u7d9a\u5bfe\u7b56\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u304b\u3064\u7dca\u6025\u6027\u306e\u9ad8\u3044\u8ab2\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u6982\u7b97\u3057\u305f\u7d0d\u7a0e\u984d\u306b\u5bfe\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u5927\u534a\u304c\u4e0d\u52d5\u7523\u306e\u3088\u3046\u306b\u63db\u91d1\u3057\u306b\u304f\u3044\u8cc7\u7523\u3067\u5360\u3081\u3089\u308c\u3001\u624b\u5143\u306b\u5341\u5206\u306a\u73fe\u91d1\u3084\u91d1\u878d\u8cc7\u7523\u304c\u306a\u3044\u5834\u5408\u3001\u7d0d\u7a0e\u306e\u305f\u3081\u306b\u5927\u5207\u306a\u81ea\u5b85\u3084\u53ce\u76ca\u4e0d\u52d5\u7523\u3092\u614c\u3066\u3066\u58f2\u5374\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308b\u4e8b\u614b\uff08\u3044\u308f\u3086\u308b\u300c\u76f8\u7d9a\u8ca7\u4e4f\u300d\uff09\u306b\u9665\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u90fd\u5fc3\u90e8\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u3001\u8a55\u4fa1\u984d\u306e\u9ad8\u3044\u571f\u5730\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u30ea\u30b9\u30af\u306b\u5099\u3048\u305f\u8cc7\u91d1\u6e96\u5099\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u5ef6\u7d0d\uff08\u5206\u5272\u6255\u3044\uff09\u3084\u7269\u7d0d\uff08\u4e0d\u52d5\u7523\u306a\u3069\u3067\u306e\u7d0d\u4ed8\uff09\u306e\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u8981\u4ef6\u304c\u53b3\u3057\u304f\u3001\u5b9f\u969b\u306b\u5229\u7528\u3067\u304d\u308b\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4-2 \u8cc7\u7523\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3092\u898b\u76f4\u3059<\/h3>\n\n\n\n<p>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u7d50\u679c\u306b\u57fa\u3065\u304d\u3001\u7d0d\u7a0e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u751f\u547d\u4fdd\u967a\u3078\u306e\u52a0\u5165\u3084\u3001\u975e\u6d41\u52d5\u8cc7\u7523\uff08\u4e0d\u52d5\u7523\u306a\u3069\uff09\u306e\u4e00\u90e8\u58f2\u5374\u306b\u3088\u308b\u8cc7\u7523\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u898b\u76f4\u3057\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u7d0d\u7a0e\u8cc7\u91d1\u4e0d\u8db3\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u8996\u70b9\u3067\u8cc7\u7523\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\uff081\uff09\u8cc7\u7523\u306e\u7a2e\u985e\u306e\u78ba\u8a8d<\/h4>\n\n\n\n<p>\u73fe\u5728\u306e\u8cc7\u7523\u3092\u300c\u6d41\u52d5\u8cc7\u7523\uff08\u73fe\u91d1\u3001\u63db\u91d1\u3057\u3084\u3059\u3044\u4e0a\u5834\u682a\u5f0f\uff09\u300d\u3068\u300c\u975e\u6d41\u52d5\u8cc7\u7523\uff08\u4e0d\u52d5\u7523\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\uff09\u300d\u306b\u5206\u985e\u3057\u3001\u4e88\u6e2c\u3055\u308c\u308b\u7d0d\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u6d41\u52d5\u8cc7\u7523\u304c\u4e0d\u8db3\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\uff082\uff09\u751f\u547d\u4fdd\u967a\u306e\u6d3b\u7528<\/h4>\n\n\n\n<p>\u6700\u3082\u78ba\u5b9f\u306a\u7d0d\u7a0e\u8cc7\u91d1\u306e\u6e96\u5099\u65b9\u6cd5\u306e\u4e00\u3064\u304c\u751f\u547d\u4fdd\u967a\u3067\u3059\u3002\u751f\u547d\u4fdd\u967a\u91d1\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u53d7\u53d6\u4eba\u306b\u8fc5\u901f\u306b\u652f\u6255\u308f\u308c\u3001\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3068\u3057\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u8cc7\u91d1\u5bfe\u7b56\u3068\u3057\u3066\u306f\u6709\u52b9\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u300c500\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u5229\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u3068\u7d0d\u7a0e\u8cc7\u91d1\u306e\u78ba\u4fdd\u3092\u540c\u6642\u306b\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 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