{"id":2977,"date":"2014-09-25T14:40:06","date_gmt":"2014-09-25T14:40:06","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/mainsite\/925_1\/"},"modified":"2023-03-27T13:04:24","modified_gmt":"2023-03-27T04:04:24","slug":"925_1","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/mainsite\/blog\/nadesiko\/925_1\/","title":{"rendered":"\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div>\n&nbsp;<\/div>\n<div>\n\u3010\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3068\u306f\u30fb\u30fb\u30fb\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306e\u4e00\u5b9a\u5272\u5408\u306e\u91d1\u984d\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3092<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8a8d\u3081\u308b\u3082\u306e\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306f\u3001\u9752\u8272\u7533\u544a\u6cd5\u4eba\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u307e\u305f\u3001\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8cc7\u672c\u3082\u3057\u304f\u306f\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c1000\u4eba\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u203b\u4e0b\u8a18\u306e\u2460\u2461\u306f\u9664\u304f<\/div>\n<div>\n\u2460\u3000\u305d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u307e\u305f\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u307e\u305f\u306f\u7dcf\u984d\u306e2\u5206\u306e1\u4ee5\u4e0a\u304c\u540c\u4e00\u306e\u5927\u898f\u6a21<\/div>\n<div>\n\u3000\u3000\u6cd5\u4eba\u306e\u6240\u6709\u306b\u5c5e\u3057\u3066\u3044\u308b\u6cd5\u4eba<\/div>\n<div>\n\u2461\u3000\u2460\u306e\u307b\u304b\u305d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u307e\u305f\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u307e\u305f\u306f\u7dcf\u984d\u306e3\u5206\u306e2\u4ee5\u4e0a\u304c\u8907\u6570<\/div>\n<div>\n\u3000\u3000\u306e\u5927\u898f\u6a21\u6cd5\u4eba\u306e\u6240\u6709\u306b\u5c5e\u3057\u3066\u3044\u308b\u6cd5\u4eba<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u9069\u7528\u5bfe\u8c61\u5e74\u5ea6\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u5e74\u5ea6\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5916\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(1)\u3000\u89e3\u6563\uff08\u5408\u4f75\u306b\u3088\u308b\u89e3\u6563\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n(2)\u3000\u6e05\u7b97\u4e2d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u8a66\u9a13\u7814\u7a76\u8cbb\u306b\u3064\u3044\u3066\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u306e\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u3068\u306f\u3001\u88fd\u54c1\u306e\u88fd\u9020\u53c8\u306f\u6280\u8853\u306e\u6539\u826f\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8003\u6848\u82e5\u3057\u304f\u306f\u767a\u660e\u306b\u4fc2\u308b\u8a66\u9a13\u7814\u7a76\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u539f\u6750\u6599\u8cbb\u3001\u4eba\u4ef6\u8cbb\u53ca\u3073\u7d4c\u8cbb\u306e\u307b\u304b\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4ed6\u306e\u8005\u306b\u8a66\u9a13\u7814\u7a76\u3092\u59d4\u8a17\u3059\u308b\u305f\u3081\u306b\u652f\u6255\u3046\u8cbb\u7528\u306a\u3069\u306e\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305f\u3060\u3057\u3001\u8a66\u9a13\u7814\u7a76\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u304c\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u307e\u305f\u3001\u305d\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u30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\u7a76\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8a08\u753b\u306b\u6cbf\u3063\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001<\/div>\n<div>\n\u3000\u5f93\u4e8b\u671f\u9593\u304c\u30c8\u30fc\u30bf\u30eb\u3068\u3057\u3066\u76f8\u5f53\u671f\u9593\uff08\u304a\u304a\u3080\u306d1\u30ab\u6708\uff08\u5b9f\u50cd20\u65e5\u7a0b\u5ea6\uff09\u4ee5\u4e0a\uff09\u3042\u308b\u3053\u3068<\/div>\n<div>\n\u3000\uff08\u62c5\u5f53\u3059\u308b\u696d\u52d9\u304c\u3001\u305d\u306e\u7279\u6b8a\u6027\u306b\u3088\u308a\u671f\u9593\u5185\u3067\u9593\u9694\u3092\u7f6e\u304d\u306a\u304c\u3089\u884c\u308f\u308c\u308b\u5834\u5408\u306f\u3001<\/div>\n<div>\n\u3000\u305d\u308c\u3089\u306e\u671f\u9593\u3092\u30c8\u30fc\u30bf\u30eb\u3057\u307e\u3059\uff09<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2463\u62c5\u5f53\u8005\u306e\u62c5\u5f53\u696d\u52d9\u3078\u306e\u5f93\u4e8b\u72b6\u6cc1\u304c\u660e\u78ba\u306b\u533a\u5206\u3055\u308c\u3001\u62c5\u5f53\u696d\u52d9\u306e\u4eba\u4ef6\u8cbb\u304c\u9069\u6b63\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3010\u7a0e\u984d\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e2d\u5c0f\u4f01\u696d\u8005\u5bfe\u8c61\u306e\u7a0e\u984d\u63a7\u9664\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\uff13\u30d1\u30bf\u30fc\u30f3\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2460\u300c\u7dcf\u984d\u578b\u300d\u3000\u5f53\u671f\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d&times;12\uff05<\/div>\n<div>\n\u3000<\/div>\n<div>\n\u3000\u4f8b\uff1a\u5f53\u671f\u8a66\u9a13\u7814\u7a76\u8cbb1,000\u4e07\u5186<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u7a0e\u984d\u63a7\u9664\u984d\uff1a1,000\u4e07\u5186\u3000&times;\u300012\uff05\u3000\uff1d\u3000120\u4e07\u5186<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2461\u300c\u7dcf\u984d\u578b\uff0b\u5897\u52a0\u578b\u300d\u3000\u2460\uff0b\uff08\u5f53\u671f\u8a66\u9a13\u7814\u7a76\u8cbb\uff0d\u6bd4\u8f03\u8a66\u9a13\u7814\u7a76\u8cbb\uff09&times;5\uff05<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u4f8b\uff1a\u6bd4\u8f03\u8a66\u9a13\u7814\u7a76\u8cbb\uff08\u524d\uff13\u671f\u5e73\u5747\uff09\uff1a700\u4e07\u5186<\/div>\n<div>\n\u3000\u3000\u3000\u5f53\u671f\u8a66\u9a13\u7814\u7a76\u8cbb\uff1a1,000\u4e07\u5186\u306e\u8a08\u7b97\u4f8b<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u7a0e\u984d\u63a7\u9664\u984d\uff1a120\u4e07\u5186\uff0b\uff081,000\u4e07\u5186\uff0d700\u4e07\u5186\uff09&times;5\uff05\u3000\uff1d\u3000135\u4e07\u5186<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u2462\u300c\u7dcf\u984d\u578b+\u9ad8\u6c34\u6e96\u578b\u300d\u3000\u2460\uff0b\uff08\u5f53\u671f\u8a66\u9a13\u7814\u7a76\u8cbb\uff0d\u5e73\u5747\u58f2\u4e0a\u91d1\u984d&times;10\uff05\uff09&times;\u7a0e\u984d\u63a7\u9664\u5272\u5408<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u4f8b\uff1a\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\uff1a5,000\u4e07\u5186<\/div>\n<div>\n\u3000\u3000\u3000\u5f53\u671f\u8a66\u9a13\u7814\u7a76\u8cbb\uff1a1,000\u4e07\u5186<\/div>\n<div>\n\u3000\u3000\u3000\uff08\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u540820\uff05\uff09\u306e\u8a08\u7b97\u4f8b<\/div>\n<div>\n\u3000\u3000\u3000<\/div>\n<div>\n\u3000\u3000\u7a0e\u984d\u63a7\u9664\u5272\u5408\uff1d\uff08\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\u203b\uff0d10\uff05\uff09&times;0.2<\/div>\n<div>\n\u3000\u3000\u203b\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\uff1d\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u8a66\u9a13\u7814\u7a76\u8cbb&divide;\u5e73\u5747\u58f2\u4e0a\u91d1\u984d<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3000\u7a0e\u984d\u63a7\u9664\u984d\uff1a120\u4e07\u5186\uff0b\uff081,000\u4e07\u5186-5,000\u4e07\u5186&times;10\uff05\uff09&times;2\uff05\u3000\uff1d\u3000130\u4e07\u5186\u3000<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u5236\u63a7\u9664\u984d\u306f\u2460\u2461\u2462\u306e\u2461\u304c\u4e00\u756a\u6709\u5229\u3067\u3059\u306d\u266a<\/div>\n<div>\n\u3088\u308a\u8a73\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/div>\n<div>\n<a href=\"https:\/\/www.nta.go.jp\/taxanswer\/hojin\/5444.htm\">https:\/\/www.nta.go.jp\/taxanswer\/hojin\/5444.htm<\/a><\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u30101\u30dd\u30a4\u30f3\u30c8\u30a2\u30c9\u30d0\u30a4\u30b9\u3011<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u9069\u7528\u306e\u53ef\u5426\u304c\u79d1\u76ee\u540d\u306b\u3088\u3063\u3066\u306e\u307f\u5224\u65ad\u3055\u308c\u308b\u306e\u3067\u306f<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u306a\u3044\u305f\u3081\u3001\u305b\u3063\u304b\u304f\u8a72\u5f53\u3059\u308b\u8cbb\u7528\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u3066\u3044\u3066\u3082\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u306e\u8a3c\u3072\u3087\u3046\u8cc7\u6599\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u30c8\u30e9\u30d6\u30eb\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u305d\u3093\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u4e8b\u524d\u306b\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u8a3c\u8a66\u9a13\u7814\u7a76\u8cbb\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u3092<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u767a\u751f\u6642\u70b9\u304b\u3089\u628a\u63e1\u3057\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u8cc7\u6599\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u306e\u3082<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3044\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306d\u266a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff1c\uff1c\u79c1\u305f\u3061\u306e\u4e8b\u52d9\u6240\u306b\u3064\u3044\u3066\uff1e\uff1e<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3053\u3093\u306b\u3061\u306f\u3002\u539f\uff06\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306e\u795e\u90e8\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5148\u6708\u304b\u3089\u7523\u4f11\u306b\u5165\u3063\u3066\u3044\u305f\u30b9\u30bf\u30c3\u30d5\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u7121\u4e8b\u51fa\u7523\u3057\u305f\uff01\u3068\u9023\u7d61\u304c\u3042\u308a\u307e\u3057\u305f\uff01\uff01<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5143\u6c17\u306a\u5973\u306e\u5b50\u3060\u305d\u3046\u3067\u3059\u266a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u3064\u3044\u3053\u306a\u3044\u3060\u307e\u3067\u4e00\u7dd2\u306b\u50cd\u3044\u3066\u3044\u305f\u306e\u306b\u3001\u3082\u3046\u7523\u307e\u308c\u305f\u3060\u306a\u3093\u3066\u30fb\u30fb\u30fb<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u306a\u3093\u3060\u304b\u4e0d\u601d\u8b70\u306a\u611f\u3058\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e8b\u52d9\u6240\u5185\u306b\u306f\u4ed6\u306b\u3082\u50cd\u304f\u30de\u30de\u9054\u304c\u305f\u304f\u3055\u3093\u3044\u307e\u3059\u266a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6642\u77ed\u3092\u5229\u7528\u3057\u305f\u308a\u3001\u30d5\u30ec\u30c3\u30af\u30b9\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u4eba\u3082\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u4e00\u4eba\u3072\u3068\u308a\u304c\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u306b\u5408\u3063\u305f\u96c7\u7528\u5f62\u614b\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u70ba\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5bb6\u5ead\u3068\u4ed5\u4e8b\u306e\u4e21\u7acb\u304c\u53ef\u80fd\u306a\u306e\u304b\u306a\u3068\u611f\u3058\u3066\u3044\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u304d\u3063\u3068\u305d\u308c\u304c\u3067\u304d\u308b\u306e\u3082\u3001\u539f\u4f1a\u8a08\u306a\u3089\u3067\u306f\u306a\u306e\u304b\u306a\u3001\u3068\u81ea\u8ca0\u3057\u3066\u304a\u308a\u307e\u3059\u266a<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\uff1c\uff1c\u7de8\u96c6\u5f8c\u8a18\uff08\u4eca\u6708\u306e\u30b9\u30bf\u30c3\u30d5\u65e5\u8a18\uff09\uff1e\uff1e<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u5148\u65e5\u3001\u5bb6\u65cf\u307f\u3093\u306a\u3067\u8349\u6d25\u6e29\u6cc9\u306b\u884c\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8349\u6d25\u3068\u8a00\u3048\u3070\u3001\u6e6f\u3082\u307f\u3084\u6e6f\u7551\u304c\u6709\u540d\u3067\u3059\u304c\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6700\u8fd1\u3067\u306f\u6620\u753b\u30c6\u30eb\u30de\u30a8\u30ed\u30de\u30a8\u3067\u64ae\u5f71\u5834\u6240\u3068\u306a\u3063\u305f\u4e8b\u3067\u3082\u6709\u540d\u3067\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u8349\u6d25\u306e\u6e90\u6cc9\u306f\u3068\u3066\u3082\u71b1\u304f\u3001\u6700\u9ad891\u5ea6\u307e\u3067\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u6614\u306e\u4eba\u306f\u3001\u6e29\u6cc9\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u6e6f\u3082\u307f\u3084\u6e6f\u7551\u3092\u4f5c\u308a\u3001<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n48\u5ea6\u304f\u3089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