{"id":2577,"date":"2023-04-17T12:00:21","date_gmt":"2023-04-17T03:00:21","guid":{"rendered":"https:\/\/toma100.jp\/media\/?p=2577"},"modified":"2023-04-17T16:55:48","modified_gmt":"2023-04-17T07:55:48","slug":"tax_measure_for_the_succession_to_businesses","status":"publish","type":"post","link":"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\uff5c\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7279\u4f8b\u63aa\u7f6e\u306e\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"\n<div class=\"wp-block-media-text is-stacked-on-mobile has-background\" style=\"background-color:#eab1b1;grid-template-columns:31% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg\" alt=\"\" class=\"wp-image-2511 size-full\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg 870w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-255x300.jpg 255w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-768x904.jpg 768w\" sizes=\"auto, (max-width: 870px) 100vw, 870px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex 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style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u4ee4\u548c9\u5e74\u307e\u3067\u306e\u4e8b\u524d\u63aa\u7f6e<\/mark>\u3068\u3057\u3066\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3046\u307e\u304f\u6d3b\u7528\u3059\u308c\u3070\u975e\u5e38\u306b\u304a\u5f97\u306a\u5236\u5ea6\u3067\u3059\u304c\u3001\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u4e2d\u3067\u3082\u6cd5\u4eba\u7248\u306b\u3064\u3044\u3066\u3001\u8981\u4ef6\u3084\u624b\u7d9a\u304d\u306e\u6d41\u308c\u30fb\u30dd\u30a4\u30f3\u30c8\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u8208\u5473\u306e\u3042\u308b\u65b9\u306f\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/#%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%81%A8%E3%81%AF%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\" >\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\u3000\u3000\u3000\u3000\u3000<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/#%E4%B8%80%E8%88%AC%E6%8E%AA%E7%BD%AE%E3%81%A8%E7%89%B9%E4%BE%8B%E6%8E%AA%E7%BD%AE%E3%81%AE%E9%81%95%E3%81%84\" 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href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/#%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\" >\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/#%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\" >\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/#%E6%89%8B%E7%B6%9A%E3%81%8D%E3%81%AB%E6%89%8B%E9%96%93%E3%81%A8%E6%99%82%E9%96%93%E3%81%8C%E3%81%8B%E3%81%8B%E3%82%8B\" >\u624b\u7d9a\u304d\u306b\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308b<\/a><\/li><li class='ez-toc-page-1 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class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/#%E5%85%8D%E9%99%A4%E3%81%AB%E3%81%AA%E3%82%8B%E6%9D%A1%E4%BB%B6%E3%82%92%E6%8A%8A%E6%8F%A1%E3%81%97%E3%81%A6%E3%81%8A%E3%81%8F\" >\u514d\u9664\u306b\u306a\u308b\u6761\u4ef6\u3092\u628a\u63e1\u3057\u3066\u304a\u304f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/#%E5%B0%82%E9%96%80%E5%AE%B6%E3%81%AE%E3%82%B5%E3%83%9D%E3%83%BC%E3%83%88%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B\" >\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%81%A8%E3%81%AF%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f<mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u3000\u3000\u3000\u3000\u3000        <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/02-1024x683.jpeg\" alt=\"\" class=\"wp-image-2583\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/02-1024x683.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/02-300x200.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/02-768x512.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/02-1536x1024.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/02-2048x1365.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/02-1568x1045.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\u3001<strong>2009\u5e74\u306b\u5275\u8a2d\u3055\u308c\u305f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u4e8b\u696d\u627f\u7d99\u6642\u306b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong>\u3042\u3068\u3067\u7d39\u4ecb\u3059\u308b\u7279\u4f8b\u3068\u533a\u5225\u3059\u308b\u305f\u3081<strong>\u300c\u4e00\u822c\u63aa\u7f6e\u300d<\/strong>\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u3001\u5186\u6ed1\u5316\u6cd5\u306b\u57fa\u3065\u304f\u8a8d\u5b9a\u306e\u3082\u3068\u3001\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u306e\u5f8c\u7d99\u8005\u304c\u53d6\u5f97\u3057\u305f\u4e00\u5b9a\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/jigyo-shokei\/index.htm#:~:text=%E2%97%87%20%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%81%AF,%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%80%8D%E3%81%8C%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99%E3%80%82\">\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<p><strong>\u7336\u4e88\u3068\u3042\u308a\u307e\u3059\u304c\u3001\u7d4c\u55b6\u3092\u7d9a\u3051\u3066\u682a\u3092\u58f2\u3089\u306a\u3051\u308c\u3070\u7d0d\u7a0e\u7336\u4e88\u304c\u7d99\u7d9a\u3055\u308c\u3001\u6700\u7d42\u7684\u306b\u306f\u514d\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002 <\/strong>\u3055\u3089\u306b\u3001\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u7279\u4f8b\u63aa\u7f6e\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\uff09\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u300210\u5e74\u9593\u306e\u9650\u5b9a\u63aa\u7f6e\u3068\u3057\u3066\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5229\u7528\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4e0b\u304c\u308a\u307e\u3057\u305f\u3002<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u3053\u306e\u7279\u4f8b\u9069\u7528\u306b\u306f\u30012024\u5e743\u6708\u307e\u3067\u306e\u7279\u4f8b\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u306e\u63d0\u51fa\u304a\u3088\u30732027\u5e74\u307e\u3067\u306e\u4e8b\u696d\u627f\u7d99\u304c\u5fc5\u8981\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-center is-image-fill has-white-background-color has-background\" style=\"grid-template-columns:20% auto\"><figure class=\"wp-block-media-text__media\" style=\"background-image:url(https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg);background-position:41% 41%\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg\" alt=\"\" class=\"wp-image-2511 size-full\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg 870w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-255x300.jpg 255w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-768x904.jpg 768w\" sizes=\"auto, (max-width: 870px) 100vw, 870px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"has-text-align-left has-background\" style=\"background-color:#f4b47b;font-size:12px\"><strong>\u5148\u4ee3\u306e\u7d4c\u55b6\u8005\u304b\u3089\u7a81\u7136\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u77ed\u671f\u9593\u3067\u76f8\u7d9a\u7a0e\u3092\u6255\u3046\u305f\u3081\u306e\u8cc7\u91d1\u3092\u5de5\u9762\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u5f8c\u7d99\u8005\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ca0\u62c5\u3067\u3057\u305f\u3002\u3053\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u306e\u304c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u3059\u3002\u5186\u6ed1\u306b\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u4ed5\u7d44\u307f\u3084\u624b\u7d9a\u304d\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"font-size:12px\">\u76e3\u4fee\u3000\u85e4\u9593 \u79cb\u7537<br>TOMA\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c4\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e \u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577 \u516c\u8a8d\u4f1a\u8a08\u58eb \u7a0e\u7406\u58eb<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%B8%80%E8%88%AC%E6%8E%AA%E7%BD%AE%E3%81%A8%E7%89%B9%E4%BE%8B%E6%8E%AA%E7%BD%AE%E3%81%AE%E9%81%95%E3%81%84\"><\/span>\u4e00\u822c\u63aa\u7f6e\u3068\u7279\u4f8b\u63aa\u7f6e\u306e\u9055\u3044<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u306f\u3001\u4e00\u822c\u63aa\u7f6e\u3068\u7279\u4f8b\u63aa\u7f6e\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td><\/td><td><strong>\u4e00\u822c\u63aa\u7f6e<\/strong><\/td><td><strong>\u7279\u4f8b\u63aa\u7f6e<\/strong><\/td><\/tr><tr><td><strong>\u4e8b\u524d\u306e\u8a08\u753b\u7b56\u5b9a<\/strong><\/td><td>\u4e0d\u8981<\/td><td>\u5fc5\u8981 \uff086\u5e74\u4ee5\u5185\u306e\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306e\u63d0\u51fa\uff09 \uff3b2018\u5e744\u67081\u65e5\u301c2024\u5e743\u670831\u65e5\uff3d<\/td><\/tr><tr><td><strong>\u9069\u7528\u671f\u9650<\/strong><\/td><td>\u306a\u3057<\/td><td>10\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u30fb\u76f8\u7d9a\u7b49 \uff3b2018\u5e741\u67081\u65e5\u301c2027\u5e7412\u670831\u65e5\uff3d<\/td><\/tr><tr><td><strong>\u5bfe\u8c61\u682a\u6570<\/strong><\/td><td>\u7dcf\u682a\u5f0f\u6570\u306e\u6700\u59273\u5206\u306e2\u307e\u3067<\/td><td>\u5168\u682a\u5f0f<\/td><\/tr><tr><td><strong>\u7d0d\u7a0e\u7336\u4e88\u5272\u5408<\/strong><\/td><td>\u8d08\u4e0e\uff1a100\uff05\u3000\u76f8\u7d9a\u300080\uff05<\/td><td>100\uff05<\/td><\/tr><tr><td><strong>\u627f\u7d99\u30d1\u30bf\u30fc\u30f3<\/strong><\/td><td>\u8907\u6570\u306e\u682a\u4e3b\u304b\u30891\u4eba\u306e\u307f<\/td><td>\u8907\u6570\u306e\u682a\u4e3b\u304b\u3089\u6700\u59273\u4eba\u307e\u3067<\/td><\/tr><tr><td><strong>\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6<\/strong><\/td><td>\u627f\u7d99\u5f8c5\u5e74\u9593 \u5e73\u57478\u5272\u306e\u96c7\u7528\u7dad\u6301\u304c\u5fc5\u8981<\/td><td>\u5f3e\u529b\u5316<\/td><\/tr><tr><td><strong>\u7d4c\u55b6\u74b0\u5883\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u514d\u9664<\/strong><\/td><td>\u306a\u3057<\/td><td>\u3042\u308a<\/td><\/tr><tr><td><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528<\/strong><\/td><td>60\u6b73\u4ee5\u4e0a\u306e\u8005\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u30fb\u5b6b\u3078\u306e\u8d08\u4e0e<\/td><td>60\u6b73\u4ee5\u4e0a\u306e\u8005\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u3082\u306e\u3078\u306e\u8d08\u4e0e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7279\u4f8b\u63aa\u7f6e\u306f\u4e00\u822c\u63aa\u7f6e\u306b\u6bd4\u3079\u3066\u3001\u5bfe\u8c61\u682a\u5f0f\u3084\u76f8\u7d9a\u4eba\u3001\u7d0d\u7a0e\u7336\u4e88\u5272\u5408\u304c\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u96c7\u7528\u8005\u6570\u306e\u7dad\u6301\u306b\u5bfe\u3059\u308b\u8981\u4ef6\u304c\u7de9\u3081\u3089\u308c\u308b\u306a\u3069\u3001\u3088\u308a\u6d3b\u7528\u3057\u3084\u3059\u304f\u306a\u3063\u305f\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4e00\u822c\u7684\u306b\u306f\u3001\u7279\u4f8b\u63aa\u7f6e\u306e\u65b9\u304c\u3088\u308a\u6709\u5229\u306a\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%89%B9%E4%BE%8B%E6%89%BF%E8%AA%8D%E8%A8%88%E7%94%BB%E3%81%AB%E8%A8%98%E8%BC%89%E3%81%99%E3%82%8B%E5%86%85%E5%AE%B9%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span>\u7279\u4f8b\u627f\u8a8d\u8a08\u753b\u306b\u8a18\u8f09\u3059\u308b\u5185\u5bb9<mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/03-1024x683.jpeg\" alt=\"\" class=\"wp-image-2584\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/03-1024x683.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/03-300x200.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/03-768x512.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/03-1536x1024.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/03-2048x1365.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/03-1568x1045.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5148\u307b\u3069\u306e\u8868\u306b\u3082\u3042\u308b\u3068\u304a\u308a\u3001\u4e8b\u696d\u627f\u7d99\u306e\u7279\u4f8b\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u7279\u4f8b\u627f\u8a8d\u8a08\u753b\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4e3b\u306a\u8a18\u8f09\u5185\u5bb9<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u25cf \u4e8b\u696d\u5185\u5bb9<br>\u25cf \u8cc7\u672c\u91d1\u984d\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u984d<br>\u25cf \u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570<br>\u25cf \u7279\u4f8b\u4ee3\u8868\u8005\u306e\u6c0f\u540d<br>\u25cf \u4ee3\u8868\u6a29\u306e\u6709\u7121<br>\u25cf \u7279\u4f8b\u5f8c\u7d99\u8005\u306e\u6c0f\u540d<br>\u25cf \u682a\u5f0f\u3092\u627f\u7d99\u3059\u308b\u6642\u671f\uff08\u4e88\u5b9a\uff09<br>\u25cf \u5f53\u8a72\u6642\u671f\u307e\u3067\u306e\u7d4c\u55b6\u4e0a\u306e\u8ab2\u984c<br>\u25cf \u5f53\u8a72\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc<br>\u25cf \u627f\u7d99\u5f8c5\u5e74\u9593\u306e\u7d4c\u55b6\u8a08\u753b<br><br>\u53c2\u8003\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/yoshiki\/doc_21.docx\">\u7279\u4f8b\u627f\u7d99\u8a08\u753b\uff08\u69d8\u5f0f21\uff09<\/a> 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id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#151515\" class=\"has-inline-color\">\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/04-1024x683.jpeg\" alt=\"\" class=\"wp-image-2585\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/04-1024x683.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/04-300x200.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/04-768x512.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/04-1536x1024.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/04-2048x1365.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/04-1568x1045.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u4ee3\u8868\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u25cf \u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u3082\u3088\u3044<br>\u25cf 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srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/05-1024x683.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/05-300x200.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/05-768x512.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/05-1536x1024.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/05-2048x1365.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/05-1568x1045.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5f53\u7136\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308c\u3070\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25cf \u624b\u7d9a\u304d\u306b\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308b<br>\u25cf 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id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%81%AE%E9%81%A9%E7%94%A8%E3%81%AB%E3%81%AA%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AE%E8%A6%81%E4%BB%B6%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u306b\u306a\u308b\u305f\u3081\u306e\u8981\u4ef6\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/06-1024x683.jpeg\" alt=\"\" class=\"wp-image-2587\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/06-1024x683.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/06-300x200.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/06-768x512.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/06-1536x1024.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/06-2048x1365.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/06-1568x1045.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" 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id=\"%E7%B5%8C%E5%96%B6%E8%80%85%E3%81%8C%E6%BA%80%E3%81%9F%E3%81%99%E8%A6%81%E4%BB%B6\"><\/span>\u7d4c\u55b6\u8005\u304c\u6e80\u305f\u3059\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6b21\u306b\u3001\u7d4c\u55b6\u8005\u304c\u6e80\u305f\u3059\u8981\u4ef6\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u25cf \u4f1a\u793e\u306e\u4ee3\u8868\u6a29\u3092\u6709\u3057\u3066\u3044\u308b<br>\u25cf \u4e00\u65cf\u306750\uff05\u3092\u8d85\u3048\u308b\u8b70\u6c7a\u6a29\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<br>\u25cf 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class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6b21\u306f\u5f8c\u7d99\u8005\u304c\u6e80\u305f\u3059\u8981\u4ef6\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u25cf \u4e00\u65cf\u306750\uff05\u3092\u8d85\u3048\u308b\u8b70\u6c7a\u6a29\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<br>\u25cf \u4e00\u65cf\u306e\u4e2d\u3067\u7b46\u982d\u682a\u4e3b\u3067\u3042\u308b\uff08\u7279\u4f8b\u306e\u5834\u5408\u306f\u4e0a\u4f4d3\u4eba\uff09<br>\u25cf 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id=\"%E9%81%A9%E7%94%A8%E5%BE%8C%E3%81%AB%E6%BA%80%E3%81%9F%E3%81%99%E8%A6%81%E4%BB%B6\"><\/span>\u9069\u7528\u5f8c\u306b\u6e80\u305f\u3059\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6700\u5f8c\u306b\u3001\u9069\u7528\u5f8c\u306b\u6e80\u305f\u3059\u8981\u4ef6\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u307e\u305a\u3001<strong>\u9069\u7528\u5f8c\u30015\u5e74\u9593\u5b88\u308b\u3079\u304d\u8981\u4ef6<\/strong>\u304b\u3089\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u25cf \u5f8c\u7d99\u8005\u304c\u4ee3\u8868\u53d6\u7de0\u5f79\u3067\u3042\u308b<br>\u25cf \u5f8c\u7d99\u8005\u304c\u7b46\u982d\u682a\u4e3b\u3067\u3042\u308b<br>\u25cf \u5f8c\u7d99\u8005\u304c\u5236\u5ea6\u306b\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<br>\u25cf \u8cc7\u7523\u4fdd\u6709\u578b\u4f1a\u793e\u7b49\u3067\u306a\u3044<br>\u25cf \u4e0a\u5834\u4f01\u696d\u3067\u306a\u3044<br>\u25cf 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height=\"768\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/07-1024x768.jpeg\" alt=\"\" class=\"wp-image-2588\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/07-1024x768.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/07-300x225.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/07-768x576.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/07-1536x1152.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/07-2048x1536.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/07-1568x1176.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u624b\u7d9a\u304d\u306f\u3001\u5927\u304d\u304f<strong>\u8d08\u4e0e\u7a0e<\/strong>\u306e\u5834\u5408\u3068<strong>\u76f8\u7d9a\u7a0e<\/strong>\u306e\u5834\u5408\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u8d08\u4e0e\u3068\u76f8\u7d9a\u3067\u306f\u3001\u8a8d\u5b9a\u307e\u3067\u306e\u671f\u9650\u3084\u624b\u7d9a\u304d\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002 \u6700\u521d\u306e\u8a8d\u5b9a\u307e\u3067\u306e\u624b\u7d9a\u304d\u5185\u5bb9\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5f8c\u306e5\u5e74\u307e\u3067\u30016\u5e74\u76ee\u304b\u3089\u306e\u5831\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E6%89%8B%E7%B6%9A%E3%81%8D\"><\/span>\u8d08\u4e0e\u7a0e\u306e\u624b\u7d9a\u304d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u7d4c\u55b6\u8005\u304c\u5b58\u547d\u4e2d\u306b\u5f8c\u7d99\u8005\u3078\u6e21\u3059\u5834\u5408\u306f\u300c\u8d08\u4e0e\u300d\u3068\u306a\u308a\u3001\u3053\u306e\u624b\u7d9a\u304d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>&nbsp;<\/td><td>\u624b\u7d9a\u304d<\/td><\/tr><tr><td>\u7d0d\u7a0e\u7336\u4e88\u306e\u8a8d\u5b9a &nbsp;<\/td><td>\uff08\u63d0\u51fa\u5148\uff1a\u90fd\u9053\u5e9c\u770c\u5e81\uff09 \u682a\u5f0f\u306e\u8d08\u4e0e\u8d08\u4e0e\u5e74\u306e10\u670815\u65e5\u304b\u3089\u7fcc\u5e741\u670815\u65e5\u307e\u3067\u306b\u7533\u8acb\u5be9\u67fb\u5f8c\u3001\u8a8d\u5b9a\u66f8\u304c\u4ea4\u4ed8\u3055\u308c\u308b \uff08\u63d0\u51fa\u5148\uff1a\u7a0e\u52d9\u7f72\uff09 \u7d0d\u7a0e\u4e88\u5b9a\u984d\u53ca\u3073\u5229\u5b50\u7a0e\u306e\u984d\u306b\u898b\u5408\u3063\u305f\u62c5\u4fdd\u3092\u63d0\u4f9b\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\uff08\u8a8d\u5b9a\u66f8\u7b49\u3092\u6dfb\u4ed8\uff09<\/td><\/tr><tr><td>\u7d0d\u7a0e\u7336\u4e88\u306e\u5831\u544a\uff085\u5e74\u9593\uff09<\/td><td>\uff08\u63d0\u51fa\u5148\uff1a\u90fd\u9053\u5e9c\u770c\u5e81\uff09 \u5e74\u6b21\u5831\u544a\u66f8\u306b\u3066\u7d99\u7d9a\u8981\u4ef6\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u3092\u5831\u544a \uff08\u63d0\u51fa\u5148\uff1a\u7a0e\u52d9\u7f72\uff09 \u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\uff08\u5e74\u6b21\u5831\u544a\u306e\u78ba\u8a8d\u66f8\u3092\u6dfb\u4ed8\uff09<\/td><\/tr><tr><td>5\u5e74\u7d4c\u904e\u5f8c<\/td><td>\uff08\u63d0\u51fa\u5148\uff1a\u7a0e\u52d9\u7f72\uff09 3\u5e74\u6bce\u306b\u7a0e\u52d9\u7f72\u306b\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u7167\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/shoukei_enkatsu_gensoku_yoshiki\/zouyo_souzoku_manual_ikou.pdf\">\u7d4c\u6e08\u7523\u696d\u7701\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u7533\u8acb\u30de\u30cb\u30e5\u30a2\u30eb\u300d<\/a><\/figcaption><\/figure>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u7a0e\u52d9\u7f72\u3078\u306e\u7533\u544a\u306b\u306f\u3001\u90fd\u9053\u5e9c\u770c\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8a8d\u5b9a\u66f8\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/mark>\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E6%89%8B%E7%B6%9A%E3%81%8D\"><\/span>\u76f8\u7d9a\u7a0e\u306e\u624b\u7d9a\u304d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6b21\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>&nbsp;<\/td><td>\u624b\u7d9a\u304d<\/td><\/tr><tr><td>\u7d0d\u7a0e\u7336\u4e88\u306e\u8a8d\u5b9a<\/td><td>\uff08\u63d0\u51fa\u5148\uff1a\u90fd\u9053\u5e9c\u770c\u5e81\uff09 \u76f8\u7d9a\u767a\u751f\u5f8c5\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u7fcc\u65e5\u304b\u30898\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b\u7533\u8acb\u5be9\u67fb\u5f8c\u3001\u8a8d\u5b9a\u66f8\u306e\u4ea4\u4ed8 \uff08\u63d0\u51fa\u5148\uff1a\u7a0e\u52d9\u7f72\uff09 \u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u53ca\u3073\u5229\u5b50\u7a0e\u306e\u984d\u306b\u898b\u5408\u3046\u62c5\u4fdd\u3092\u63d0\u4f9b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\uff08\u8a8d\u5b9a\u66f8\u7b49\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\uff09<\/td><\/tr><tr><td>\u7d0d\u7a0e\u7336\u4e88\u306e\u5831\u544a\uff085\u5e74\u9593\uff09<\/td><td>\uff08\u63d0\u51fa\u5148\uff1a\u90fd\u9053\u5e9c\u770c\u5e81\uff09 \u5e74\u6b21\u5831\u544a\u66f8\u306b\u3066\u7d99\u7d9a\u8981\u4ef6\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u3092\u5831\u544a \uff08\u63d0\u51fa\u5148\uff1a\u7a0e\u52d9\u7f72\uff09 \u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\uff08\u5e74\u6b21\u5831\u544a\u306e\u78ba\u8a8d\u66f8\u3092\u6dfb\u4ed8\uff09<\/td><\/tr><tr><td>5\u5e74\u7d4c\u904e\u5f8c<\/td><td>\uff08\u63d0\u51fa\u5148\uff1a\u7a0e\u52d9\u7f72\uff09 3\u5e74\u6bce\u306b\u7a0e\u52d9\u7f72\u306b\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u7167\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/shoukei_enkatsu_gensoku_yoshiki\/zouyo_souzoku_manual_ikou.pdf\">\u7d4c\u6e08\u7523\u696d\u7701\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u7533\u8acb\u30de\u30cb\u30e5\u30a2\u30eb\u300d<\/a><\/figcaption><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306b\u306f\u3001<strong>\u907a\u7523\u5206\u5272<\/strong>\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<strong>\u907a\u7523\u5206\u5272\u306f\u3001\u907a\u65cf\u5168\u54e1\u306e\u540c\u610f\u306e\u3082\u3068\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3001\u307e\u305f\u306f\u907a\u8a00\u306e\u57f7\u884c\u306b\u3088\u308a\u884c\u3044\u307e\u3059\u3002\u907a\u8a00\u306e\u5834\u5408\u306f\u3001\u907a\u8a00\u72b6\u306e\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u306e\u691c\u8a8d\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-center is-image-fill has-white-background-color has-background\" style=\"grid-template-columns:20% auto\"><figure class=\"wp-block-media-text__media\" style=\"background-image:url(https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg);background-position:41% 41%\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg\" alt=\"\" class=\"wp-image-2511 size-full\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg 870w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-255x300.jpg 255w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-768x904.jpg 768w\" sizes=\"auto, (max-width: 870px) 100vw, 870px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"has-text-align-left has-background\" style=\"background-color:#f4b47b;font-size:12px\"><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u8d08\u4e0e\u3088\u308a\u3082\u8a08\u753b\u7684\u306b\u9032\u3081\u3089\u308c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u624b\u7d9a\u304d\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u30bf\u30a4\u30c8\u3067\u3059\u3002\u624b\u7d9a\u304d\u3060\u3051\u3067\u6570\u30f6\u6708\u304b\u304b\u308b\u3053\u3068\u3092\u5fd8\u308c\u305a\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u52a9\u3051\u3092\u501f\u308a\u306a\u304c\u3089\u624b\u7d9a\u304d\u306b\u53d6\u308a\u7d44\u307f\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"font-size:12px\">\u76e3\u4fee\u3000\u85e4\u9593 \u79cb\u7537<br>TOMA\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c4\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e \u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577 \u516c\u8a8d\u4f1a\u8a08\u58eb 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class=\"wp-block-image size-large\"><a href=\"https:\/\/toma-akio-lp.com\/kobetsu\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"582\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc-1024x582.jpg\" alt=\"\" class=\"wp-image-2531\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc-1024x582.jpg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc-300x170.jpg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc-768x436.jpg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc.jpg 1401w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" 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class=\"screen-reader-text\">&#8220;\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\uff5c\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7279\u4f8b\u63aa\u7f6e\u306e\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac&#8221; 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