{"id":166,"date":"2024-01-13T02:54:54","date_gmt":"2024-01-12T17:54:54","guid":{"rendered":"http:\/\/54.95.28.187\/asset\/?p=166"},"modified":"2024-01-13T03:17:02","modified_gmt":"2024-01-12T18:17:02","slug":"tax","status":"publish","type":"post","link":"https:\/\/www.randcins.jp\/asset\/itf\/tax\/","title":{"rendered":"\u6295\u8cc7\u4fe1\u8a17\u306e\u7a0e\u91d1\u306f\u4f55%\uff1f\u640d\u76ca\u901a\u7b97\u306b\u3088\u308b\u7bc0\u7a0e\u65b9\u6cd5\u3084\u521d\u5fc3\u8005\u5411\u3051\u7279\u5225\u53e3\u5ea7\u3082\u7d39\u4ecb"},"content":{"rendered":"<p>\u6295\u8cc7\u4fe1\u8a17\u306f\u5c11\u984d\u304b\u3089\u59cb\u3081\u3084\u3059\u304f\u3001\u521d\u5fc3\u8005\u306b\u3082\u4eba\u6c17\u306a\u8cc7\u7523\u904b\u7528\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4ed6\u306e\u3069\u306e\u30d3\u30b8\u30cd\u30b9\u3082\u540c\u3058\u3088\u3046\u306b\u3001\u5229\u76ca\u304c\u3067\u308c\u3070\u7a0e\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u624b\u5143\u306b\u6b8b\u308b\u5229\u76ca\u3092\u6700\u5927\u9650\u306b\u5927\u304d\u304f\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u8cc7\u7523\u3092\u305f\u3060\u5897\u3084\u3059\u3060\u3051\u3067\u306a\u304f\u8ce2\u304f\u904b\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3084\u78ba\u5b9a\u7533\u544a\u3092\u6d3b\u7528\u3057\u305f\u7bc0\u7a0e\u65b9\u6cd5\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306e\u6ce8\u610f\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6295\u8cc7\u521d\u5fc3\u8005\u306e\u65b9\u306e\u305f\u3081\u7279\u5225\u53e3\u5ea7\u306b\u3064\u3044\u3066\u3082\u8a73\u3057\u304f\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u8cc7\u7523\u904b\u7528\u3092\u52b9\u7387\u7684\u306b\u884c\u3046\u305f\u3081\u306e\u624b\u52a9\u3051\u306b\u306a\u308c\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<div id=\"rtoc-mokuji-wrapper\" class=\"rtoc-mokuji-content frame2 preset1 animation-fade rtoc_open default\" data-id=\"166\" data-theme=\"JIN:R child\">\n\t\t\t<div id=\"rtoc-mokuji-title\" class=\" rtoc_center\">\n\t\t\t<button class=\"rtoc_open_close rtoc_open\"><\/button>\n\t\t\t<span>Contents<\/span>\n\t\t\t<\/div><ol class=\"rtoc-mokuji decimal_ol level-1\"><li class=\"rtoc-item\"><a href=\"#rtoc-1\">\u6295\u8cc7\u4fe1\u8a17\u3067\u5f97\u3089\u308c\u308b2\u3064\u306e\u5229\u76ca<\/a><ul class=\"rtoc-mokuji mokuji_ul level-2\"><li class=\"rtoc-item\"><a href=\"#rtoc-2\">\u5206\u914d\u91d1\u306f2\u7a2e\u985e\u3042\u308b<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-3\">\u8b72\u6e21\u76ca\u3068\u306f<\/a><\/li><\/ul><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-4\">\u6295\u8cc7\u4fe1\u8a17\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f20.315%<\/a><ul class=\"rtoc-mokuji mokuji_ul level-2\"><li class=\"rtoc-item\"><a href=\"#rtoc-5\">\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u4fe1\u8a17\u306e\u5834\u5408<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-6\">\u516c\u52df\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u306e\u5834\u5408<\/a><\/li><\/ul><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-7\">\u7279\u5225\u53e3\u5ea7\u304c\u304a\u3059\u3059\u3081\u3055\u308c\u308b\u7406\u7531\u3068\u306f<\/a><ul class=\"rtoc-mokuji mokuji_ul level-2\"><li class=\"rtoc-item\"><a href=\"#rtoc-8\">\u8b1b\u5ea7\u306e\u7a2e\u985e\u306b\u3088\u308b\u9055\u3044<\/a><\/li><\/ul><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-9\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u3044\u5834\u5408\u3082\u3042\u308b<\/a><ul class=\"rtoc-mokuji mokuji_ul level-2\"><li class=\"rtoc-item\"><a href=\"#rtoc-10\">\u5e74\u9593\u306e\u6295\u8cc7\u4fe1\u8a17\u304b\u3089\u306e\u5229\u76ca\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-11\">\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-12\">\u640d\u5931\u304c\u767a\u751f\u3057\u8ab2\u7a0e\u5bfe\u8c61\u5229\u76ca\u304c\u306a\u3044\u5834\u5408<\/a><\/li><\/ul><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-13\">\u640d\u76ca\u901a\u7b97\u3059\u308c\u3070\u7a0e\u91d1\u3092\u7bc0\u7d04\u3067\u304d\u308b\uff1f<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-14\">\u8a18\u4e8b\u307e\u3068\u3081<\/a><\/li><\/ol><\/div><h2 id=\"rtoc-1\"  class=\"wp-block-heading jinr-heading d--bold\">\u6295\u8cc7\u4fe1\u8a17\u3067\u5f97\u3089\u308c\u308b2\u3064\u306e\u5229\u76ca<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/01\/166x_1-min.jpg\" alt=\"\u6295\u8cc7\u4fe1\u8a17\u3067\u5f97\u3089\u308c\u308b2\u3064\u306e\u5229\u76ca\" width=\"768\" height=\"512\" class=\"alignnone size-full wp-image-173\" \/><\/p>\n<p>\u6295\u8cc7\u4fe1\u8a17\u3067\u5f97\u3089\u308c\u308b\u5229\u76ca\u306f\u5927\u304d\u304f\u5206\u3051\u30662\u3064\u3001\u5206\u914d\u91d1\u3068\u8b72\u6e21\u76ca\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u4fe1\u8a17\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u8a71\u3059\u524d\u306b\u3001\u57fa\u790e\u77e5\u8b58\u3068\u3057\u3066\u6295\u8cc7\u4fe1\u8a17\u3067\u5f97\u3089\u308c\u308b\u5229\u76ca\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"rtoc-2\"  class=\"wp-block-heading jinr-heading d--bold\">\u5206\u914d\u91d1\u306f2\u7a2e\u985e\u3042\u308b<\/h3>\n<p><span 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class=\"wp-block-heading jinr-heading d--bold\">1. \u666e\u901a\u5206\u914d\u91d1\u3068\u306f<\/h4>\n<p><span 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class=\"marker-red\">\u7279\u5225\u5206\u914d\u91d1\uff08\u5143\u672c\u6255\u623b\u91d1\uff09\u306f\u3001\u5143\u3005\u306e\u8cc7\u7523\u304c\u6255\u3044\u623b\u3055\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u3001\u305d\u3053\u304b\u3089\u5229\u76ca\u3092\u5f97\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 id=\"rtoc-3\"  class=\"wp-block-heading jinr-heading d--bold\">\u8b72\u6e21\u76ca\u3068\u306f<\/h3>\n<p><span class=\"marker-line\">\u6295\u8cc7\u4fe1\u8a17\u306e\u8b72\u6e21\u76ca\u3068\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u58f2\u5374\u6642\u306b\u8cfc\u5165\u4fa1\u683c\u3088\u308a\u3082\u9ad8\u3044\u4fa1\u683c\u3067\u58f2\u5374\u3067\u304d\u305f\u5834\u5408\u306b\u751f\u3058\u308b\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p>\u3053\u308c\u306f\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u3068\u540c\u69d8\u3001\u8cc7\u7523\u4fa1\u5024\u306e\u4e0a\u6607\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\uff08\u8cc7\u672c\u5229\u5f97\uff09\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u4fe1\u8a17\u3092\u4f4e\u4fa1\u683c\u3067\u8cfc\u5165\u3057\u5e02\u5834\u4fa1\u683c\u304c\u4e0a\u6607\u3057\u305f\u5f8c\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u8b72\u6e21\u76ca\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-red\">\u3053\u306e\u5229\u76ca\u306f\u7a0e\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u9006\u306b\u8cc7\u7523\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u3066\u3044\u308b\u6642\u306b\u58f2\u5374\uff08\u89e3\u7d04\uff09\u3057\u305f\u5834\u5408\u306f\u8b72\u6e21\u640d\u3068\u306a\u308b\u305f\u3081\u3001\u7a0e\u91d1\u3092\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2 id=\"rtoc-4\"  class=\"wp-block-heading jinr-heading d--bold\">\u6295\u8cc7\u4fe1\u8a17\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f20.315%<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/01\/166x_2-min.jpg\" alt=\"\u6295\u8cc7\u4fe1\u8a17\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f20.315%\" width=\"768\" height=\"512\" class=\"alignnone size-full wp-image-174\" \/><\/p>\n<p>\u6295\u8cc7\u4fe1\u8a17\u3067\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u5229\u76ca\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u4eca\u5ea6\u306f\u305d\u306e\u5229\u76ca\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u5b66\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>1\u3064\u6ce8\u610f\u3057\u3066\u6b32\u3057\u3044\u306e\u304c\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u8cfc\u5165\u30fb\u58f2\u5374\uff08\u89e3\u7d04\uff09\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u4fe1\u8a17\u3092\u58f2\u5374\uff08\u89e3\u7d04\uff09\u3057\u305f\u5834\u5408\u3001\u5546\u54c1\u306b\u3088\u3063\u3066\u306f\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u3068\u547c\u3070\u308c\u308b\u89e3\u7d04\u624b\u6570\u6599\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-line\">\u3053\u3046\u3057\u305f\u624b\u6570\u6599\u306f\u7d14\u5229\u76ca\u304b\u3089\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u7a0e\u7387\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3 id=\"rtoc-5\"  class=\"wp-block-heading jinr-heading d--bold\">\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u4fe1\u8a17\u306e\u5834\u5408<\/h3>\n<p>\u666e\u901a\u5206\u914d\u91d1\u3001\u3064\u307e\u308a\u53ce\u76ca\u5206\u914d\u91d1\u306e\u4e00\u90e8\u306f\u300c\u914d\u5f53\u6240\u5f97\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9014\u4e2d\u3067\u306e\u63db\u91d1\u306b\u3088\u308b\u5229\u76ca\u3084\u511f\u9084\u6642\u306e\u5229\u76ca\u306f\u300c\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u300d\u3068\u3057\u3066\u5225\u9014\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-line\">\u3053\u308c\u3089\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f\u3001\u540c\u305820.315\uff05\u3068\u3044\u3046\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4 class=\"wp-block-heading jinr-heading d--bold\">\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u4fe1\u8a17\u306e\u7a0e\u7387<\/h4>\n<p>\u4ee5\u4e0b\u3001\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u7a0e\u7387\u3092\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<table class=\"TableStyle01\">\n<tbody>\n<tr>\n<th>\u5e74<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<th>~ 2012\u5e74<\/th>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<th>2013\u5e74<\/th>\n<td>10.147%<\/td>\n<\/tr>\n<tr>\n<th>2014\u5e74 ~<\/th>\n<td>20.315%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2013\u5e74\u307e\u3067\u306f\u8a3c\u5238\u7a0e\u5236\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u7a0e\u7387\u306f10.147%\u3067\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span class=\"marker-red\">\u8efd\u6e1b\u7a0e\u7387\u306e\u5236\u5ea6\u306f2014\u5e74\u4ee5\u964d\u5ec3\u6b62\u3055\u308c\u3001\u4eca\u306f20.315%<\/span>\u306e\u7a0e\u91d1\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>20.315%\u306e\u5185\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<section class=\"wp-block-jinr-blocks-simplebox b--jinr-block-container\">\n<div class=\"b--jinr-block b--jinr-box d--simple-box6  \">\n<div class=\"c--simple-box-inner\">\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1\uff1a20.315\uff05<br \/>\uff1d\uff08\u6240\u5f97\u7a0e\uff1a15%\uff0b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff1a0.315%\uff09\uff0b\u4f4f\u6c11\u7a0e5\uff05<\/p>\n<\/div>\n<\/div>\n<\/section>\n<p>\u672c\u6765\u306e\u6240\u5f97\u7a0e\u306f15%\u3067\u3059\u304c\u30012037\u5e74\u307e\u3067\u306f\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5\u306b\u3088\u3063\u3066\u30010.315%\u304c\u4e0a\u4e57\u305b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3053\u3068\u304b\u3089\u3001\u6295\u8cc7\u4fe1\u8a17\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u666e\u901a\u5206\u914d\u91d1\u3084\u8b72\u6e21\u76ca\u306b20.315%\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4 class=\"wp-block-heading jinr-heading d--bold\">\u5e73\u621021\u5e74\uff082009\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u5909\u66f4<\/h4>\n<p>\u5e73\u621021\u5e74\uff082009\u5e74\uff09\u306b\u884c\u308f\u308c\u305f\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e3\u3064\u306e\u5909\u66f4\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"jinr-list\">\n<li>2009\u5e74\u5206\u4ee5\u964d\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3084\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1\u306a\u3069\u306e\u914d\u5f53\u6240\u5f97\u3092\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u4e0a\u5834\u682a\u5f0f\u3084\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306e\u8b72\u6e21\u640d\u5931\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/li>\n<li>2010\u5e741\u6708\u304b\u3089\u306f\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4e0a\u8a18\u306e\u4e0a\u5834\u682a\u5f0f\u3084\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u8b72\u6e21\u640d\u5931\u3068\u914d\u5f53\u91d1\u30fb\u5206\u914d\u91d1\u306e\u640d\u76ca\u901a\u7b97\u304c\u78ba\u5b9a\u7533\u544a\u306a\u3057\u3067\u3082\u884c\u3048\u308b<\/li>\n<li>\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u3092\u63db\u91d1\u3059\u308b\u969b\u306b\u5f97\u3089\u308c\u308b\u5229\u76ca\u306f\u3001\u63db\u91d1\u306e\u65b9\u6cd5\u306b\u95a2\u308f\u3089\u305a\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u89e3\u7d04\u3084\u8cb7\u53d6\u306b\u3088\u308b\u7a0e\u5236\u4e0a\u306e\u9055\u3044\u304c\u306a\u304f\u306a\u3063\u305f<\/li>\n<\/ul>\n<h3 id=\"rtoc-6\"  class=\"wp-block-heading jinr-heading d--bold\">\u516c\u52df\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u306e\u5834\u5408<\/h3>\n<p>\u3053\u3061\u3089\u3082\u5206\u914d\u91d1\u3068\u63db\u91d1\u6642\u306e\u53ce\u76ca\u306b\u5bfe\u3057\u306620%\u306e\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5f71\u97ff\u3067\u7a0e\u7387\u306f20.315%\u306b\u306a\u308a\u307e\u3059<\/p>\n<h2 id=\"rtoc-7\"  class=\"wp-block-heading jinr-heading d--bold\">\u7279\u5225\u53e3\u5ea7\u304c\u304a\u3059\u3059\u3081\u3055\u308c\u308b\u7406\u7531\u3068\u306f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/01\/166x_3-min.jpg\" alt=\"\u7279\u5225\u53e3\u5ea7\u304c\u304a\u3059\u3059\u3081\u3055\u308c\u308b\u7406\u7531\u3068\u306f\" width=\"768\" height=\"512\" class=\"alignnone size-full wp-image-175\" \/><\/p>\n<p>\u6295\u8cc7\u4fe1\u8a17\u3067\u5f97\u3089\u308c\u308b\u5206\u914d\u91d1\u306b\u95a2\u3057\u3066\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u305d\u306e\u6642\u70b9\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5b8c\u4e86\u3059\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8b72\u6e21\u76ca\u3084\u511f\u9084\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u5229\u76ca\u306e\u8a08\u7b97\u3068\u7d0d\u7a0e\u306b\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u4f5c\u696d\u3067\u3059\u304c\u3001\u3053\u308c\u3092\u5bb9\u6613\u306b\u3057\u3066\u304f\u308c\u308b\u306e\u304c\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p><span class=\"marker-line\">\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97\u3068\u7a0e\u91d1\u306e\u5fb4\u53ce\u304c\u81ea\u52d5\u7684\u306b\u884c\u308f\u308c\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b<\/span>\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u5225\u53e3\u5ea7\u3067\u306f\u5e74\u9593\u306e\u8b72\u6e21\u640d\u76ca\u3092\u901a\u7b97\u3057\u3001\u5fc5\u8981\u306a\u7a0e\u91d1\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5229\u76ca\u304c\u51fa\u3066\u7a0e\u91d1\u304c\u5fb4\u53ce\u3055\u308c\u305f\u5f8c\u306b\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u304b\u3089\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u7a0e\u52d9\u51e6\u7406\u3092\u7c21\u7d20\u5316\u3057\u3001\u6295\u8cc7\u5bb6\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u4fbf\u5229\u306a\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<h3 id=\"rtoc-8\"  class=\"wp-block-heading jinr-heading 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