{"id":4549,"date":"2025-05-12T17:18:44","date_gmt":"2025-05-12T08:18:44","guid":{"rendered":"https:\/\/ato-finance.jp\/?p=4549"},"modified":"2025-06-25T15:35:32","modified_gmt":"2025-06-25T06:35:32","slug":"%e4%ba%ba%e6%9d%90%e6%b4%be%e9%81%a3%e6%a5%ad%e3%81%ae%e8%b3%87%e9%87%91%e7%b9%b0%e3%82%8a%e3%81%ab%e3%83%95%e3%82%a1%e3%82%af%e3%82%bf%e3%83%aa%e3%83%b3%e3%82%b0%e3%81%8c%e3%81%8a%e3%81%99%e3%81%99","status":"publish","type":"post","link":"https:\/\/ato-finance.jp\/?p=4549","title":{"rendered":"\u4eba\u6750\u6d3e\u9063\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u306b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u304a\u3059\u3059\u3081\u306e\u7406\u7531\u3092\u89e3\u8aac"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 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\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/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:\/\/ato-finance.jp\/?p=4549\/#1_%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E6%A5%AD%E7%89%B9%E6%9C%89%E3%81%AE%E8%B3%87%E9%87%91%E7%B9%B0%E3%82%8A%E6%A7%8B%E9%80%A0%E3%81%A8%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AE%E9%81%A9%E5%90%88%E6%80%A7\" title=\"1. \u4eba\u6750\u6d3e\u9063\u696d\u7279\u6709\u306e\u8cc7\u91d1\u7e70\u308a\u69cb\u9020\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9069\u5408\u6027\">1. \u4eba\u6750\u6d3e\u9063\u696d\u7279\u6709\u306e\u8cc7\u91d1\u7e70\u308a\u69cb\u9020\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9069\u5408\u6027<\/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:\/\/ato-finance.jp\/?p=4549\/#1-1_%E6%94%AF%E6%89%95%E3%82%B5%E3%82%A4%E3%82%AF%E3%83%AB%E3%81%AB%E3%82%88%E3%82%8B%E6%A7%8B%E9%80%A0%E7%9A%84%E8%AA%B2%E9%A1%8C%E3%81%AE%E8%A9%B3%E7%B4%B0\" title=\"1-1. \u652f\u6255\u30b5\u30a4\u30af\u30eb\u306b\u3088\u308b\u69cb\u9020\u7684\u8ab2\u984c\u306e\u8a73\u7d30\">1-1. \u652f\u6255\u30b5\u30a4\u30af\u30eb\u306b\u3088\u308b\u69cb\u9020\u7684\u8ab2\u984c\u306e\u8a73\u7d30<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#1-2_%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AB%E3%82%88%E3%82%8B%E8%B3%87%E9%87%91%E3%82%AE%E3%83%A3%E3%83%83%E3%83%97%E8%A7%A3%E6%B6%88%E3%81%AE%E4%BB%95%E7%B5%84%E3%81%BF\" title=\"1-2. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308b\u8cc7\u91d1\u30ae\u30e3\u30c3\u30d7\u89e3\u6d88\u306e\u4ed5\u7d44\u307f\">1-2. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308b\u8cc7\u91d1\u30ae\u30e3\u30c3\u30d7\u89e3\u6d88\u306e\u4ed5\u7d44\u307f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#2_%E6%94%B9%E6%AD%A3%E5%8A%B4%E5%83%8D%E8%80%85%E6%B4%BE%E9%81%A3%E6%B3%95%E7%AC%AC7%E6%9D%A1%E3%81%A8%E8%B3%87%E9%87%91%E7%A2%BA%E4%BF%9D%E8%A6%81%E4%BB%B6%E3%81%B8%E3%81%AE%E5%AF%BE%E5%BF%9C\" title=\"2. \u6539\u6b63\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u7b2c7\u6761\u3068\u8cc7\u91d1\u78ba\u4fdd\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc\">2. \u6539\u6b63\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u7b2c7\u6761\u3068\u8cc7\u91d1\u78ba\u4fdd\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#2-1_%E6%B3%95%E6%94%B9%E6%AD%A3%E3%81%AB%E3%82%88%E3%82%8B%E8%B3%87%E7%94%A3%E8%A6%81%E4%BB%B6%E3%81%AE%E5%8E%B3%E6%A0%BC%E5%8C%96%E3%81%A8%E5%AE%9F%E5%8B%99%E5%AF%BE%E5%BF%9C\" title=\"2-1. \u6cd5\u6539\u6b63\u306b\u3088\u308b\u8cc7\u7523\u8981\u4ef6\u306e\u53b3\u683c\u5316\u3068\u5b9f\u52d9\u5bfe\u5fdc\">2-1. \u6cd5\u6539\u6b63\u306b\u3088\u308b\u8cc7\u7523\u8981\u4ef6\u306e\u53b3\u683c\u5316\u3068\u5b9f\u52d9\u5bfe\u5fdc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#2-2_%E5%8A%B4%E5%83%8D%E8%80%85%E4%BF%9D%E8%AD%B7%E3%81%A8%E7%B5%8C%E5%96%B6%E5%AE%89%E5%AE%9A%E5%8C%96%E3%81%AE%E6%B3%95%E7%9A%84%E8%A6%81%E8%AB%8B\" title=\"2-2. \u52b4\u50cd\u8005\u4fdd\u8b77\u3068\u7d4c\u55b6\u5b89\u5b9a\u5316\u306e\u6cd5\u7684\u8981\u8acb\">2-2. \u52b4\u50cd\u8005\u4fdd\u8b77\u3068\u7d4c\u55b6\u5b89\u5b9a\u5316\u306e\u6cd5\u7684\u8981\u8acb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#3_%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E6%A5%AD%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E6%89%8B%E6%95%B0%E6%96%99%E3%81%A8%E5%8F%8E%E7%9B%8A%E6%80%A7%E5%88%86%E6%9E%90\" title=\"3. \u4eba\u6750\u6d3e\u9063\u696d\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u3068\u53ce\u76ca\u6027\u5206\u6790\">3. \u4eba\u6750\u6d3e\u9063\u696d\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u3068\u53ce\u76ca\u6027\u5206\u6790<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#3-1_%E6%89%8B%E6%95%B0%E6%96%99%E7%9B%B8%E5%A0%B4%E3%81%A8%E5%A5%91%E7%B4%84%E5%BD%A2%E6%85%8B%E3%81%AB%E3%82%88%E3%82%8B%E9%81%95%E3%81%84\" title=\"3-1. \u624b\u6570\u6599\u76f8\u5834\u3068\u5951\u7d04\u5f62\u614b\u306b\u3088\u308b\u9055\u3044\">3-1. \u624b\u6570\u6599\u76f8\u5834\u3068\u5951\u7d04\u5f62\u614b\u306b\u3088\u308b\u9055\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#3-2_%E5%96%B6%E6%A5%AD%E5%88%A9%E7%9B%8A%E7%8E%87%E3%81%A8%E3%81%AE%E5%85%BC%E3%81%AD%E5%90%88%E3%81%84%E3%81%A8%E6%8A%95%E8%B3%87%E5%AF%BE%E5%8A%B9%E6%9E%9C\" title=\"3-2. \u55b6\u696d\u5229\u76ca\u7387\u3068\u306e\u517c\u306d\u5408\u3044\u3068\u6295\u8cc7\u5bfe\u52b9\u679c\">3-2. \u55b6\u696d\u5229\u76ca\u7387\u3068\u306e\u517c\u306d\u5408\u3044\u3068\u6295\u8cc7\u5bfe\u52b9\u679c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#4_%E5%AE%9F%E8%B7%B5%E7%9A%84%E3%81%AA%E6%B4%BB%E7%94%A8%E5%A0%B4%E9%9D%A2%E3%81%A8%E5%B0%8E%E5%85%A5%E6%88%A6%E7%95%A5%E3%81%AE%E5%85%B7%E4%BD%93%E5%8C%96\" title=\"4. \u5b9f\u8df5\u7684\u306a\u6d3b\u7528\u5834\u9762\u3068\u5c0e\u5165\u6226\u7565\u306e\u5177\u4f53\u5316\">4. \u5b9f\u8df5\u7684\u306a\u6d3b\u7528\u5834\u9762\u3068\u5c0e\u5165\u6226\u7565\u306e\u5177\u4f53\u5316<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#4-1_%E7%B9%81%E5%BF%99%E6%9C%9F%E5%AF%BE%E5%BF%9C%E3%81%A8%E5%A4%A7%E5%9E%8B%E6%A1%88%E4%BB%B6%E5%8F%97%E6%B3%A8%E6%99%82%E3%81%AE%E6%88%A6%E7%95%A5%E7%9A%84%E6%B4%BB%E7%94%A8\" title=\"4-1. \u7e41\u5fd9\u671f\u5bfe\u5fdc\u3068\u5927\u578b\u6848\u4ef6\u53d7\u6ce8\u6642\u306e\u6226\u7565\u7684\u6d3b\u7528\">4-1. \u7e41\u5fd9\u671f\u5bfe\u5fdc\u3068\u5927\u578b\u6848\u4ef6\u53d7\u6ce8\u6642\u306e\u6226\u7565\u7684\u6d3b\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#4-2_%E5%89%B5%E6%A5%AD%E6%9C%9F%E3%81%8A%E3%82%88%E3%81%B3%E4%BA%8B%E6%A5%AD%E6%8B%A1%E5%A4%A7%E6%9C%9F%E3%81%AE%E8%B3%87%E9%87%91%E8%AA%BF%E9%81%94%E6%9C%80%E9%81%A9%E5%8C%96\" title=\"4-2. \u5275\u696d\u671f\u304a\u3088\u3073\u4e8b\u696d\u62e1\u5927\u671f\u306e\u8cc7\u91d1\u8abf\u9054\u6700\u9069\u5316\">4-2. \u5275\u696d\u671f\u304a\u3088\u3073\u4e8b\u696d\u62e1\u5927\u671f\u306e\u8cc7\u91d1\u8abf\u9054\u6700\u9069\u5316<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#5_%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E4%BC%9A%E7%A4%BE%E9%81%B8%E6%8A%9E%E3%81%A8%E5%A5%91%E7%B4%84%E4%B8%8A%E3%81%AE%E9%87%8D%E8%A6%81%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88\" title=\"5. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u9078\u629e\u3068\u5951\u7d04\u4e0a\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\">5. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u9078\u629e\u3068\u5951\u7d04\u4e0a\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#5-1_%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E6%A5%AD%E7%95%8C%E7%89%B9%E5%8C%96%E5%9E%8B%E3%82%B5%E3%83%BC%E3%83%93%E3%82%B9%E3%81%AE%E9%81%B8%E6%8A%9E%E5%9F%BA%E6%BA%96\" title=\"5-1. \u4eba\u6750\u6d3e\u9063\u696d\u754c\u7279\u5316\u578b\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u629e\u57fa\u6e96\">5-1. \u4eba\u6750\u6d3e\u9063\u696d\u754c\u7279\u5316\u578b\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u629e\u57fa\u6e96<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#5-2_%E5%A5%91%E7%B4%84%E6%9D%A1%E4%BB%B6%E3%81%AE%E8%A9%B3%E7%B4%B0%E7%A2%BA%E8%AA%8D%E3%81%A8%E6%B3%95%E7%9A%84%E3%83%AA%E3%82%B9%E3%82%AF%E7%AE%A1%E7%90%86\" title=\"5-2. \u5951\u7d04\u6761\u4ef6\u306e\u8a73\u7d30\u78ba\u8a8d\u3068\u6cd5\u7684\u30ea\u30b9\u30af\u7ba1\u7406\">5-2. \u5951\u7d04\u6761\u4ef6\u306e\u8a73\u7d30\u78ba\u8a8d\u3068\u6cd5\u7684\u30ea\u30b9\u30af\u7ba1\u7406<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#6_%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\" title=\"6. \u3088\u304f\u3042\u308b\u8cea\u554f\">6. \u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#6-1_%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E6%A5%AD%E3%81%A7%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B%E9%9A%9B%E3%81%AE%E6%89%8B%E6%95%B0%E6%96%99%E7%9B%B8%E5%A0%B4%E3%81%AF%E3%81%A9%E3%81%AE%E7%A8%8B%E5%BA%A6%E3%81%A7%E3%81%99%E3%81%8B%EF%BC%9F\" title=\"6-1. \u4eba\u6750\u6d3e\u9063\u696d\u3067\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u624b\u6570\u6599\u76f8\u5834\u306f\u3069\u306e\u7a0b\u5ea6\u3067\u3059\u304b\uff1f\">6-1. \u4eba\u6750\u6d3e\u9063\u696d\u3067\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u624b\u6570\u6599\u76f8\u5834\u306f\u3069\u306e\u7a0b\u5ea6\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#6-2_%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E5%88%A9%E7%94%A8%E6%99%82%E3%81%AB%E6%B4%BE%E9%81%A3%E5%85%88%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E9%80%9A%E7%9F%A5%E3%81%AF%E5%BF%85%E8%A6%81%E3%81%A7%E3%81%99%E3%81%8B%EF%BC%9F\" title=\"6-2. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5229\u7528\u6642\u306b\u6d3e\u9063\u5148\u4f01\u696d\u3078\u306e\u901a\u77e5\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f\">6-2. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5229\u7528\u6642\u306b\u6d3e\u9063\u5148\u4f01\u696d\u3078\u306e\u901a\u77e5\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#6-3_%E5%89%B5%E6%A5%AD%E9%96%93%E3%82%82%E3%81%AA%E3%81%84%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E4%BC%9A%E7%A4%BE%E3%81%A7%E3%82%82%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AF%E5%88%A9%E7%94%A8%E3%81%A7%E3%81%8D%E3%81%BE%E3%81%99%E3%81%8B%EF%BC%9F\" title=\"6-3. \u5275\u696d\u9593\u3082\u306a\u3044\u4eba\u6750\u6d3e\u9063\u4f1a\u793e\u3067\u3082\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u5229\u7528\u3067\u304d\u307e\u3059\u304b\uff1f\">6-3. \u5275\u696d\u9593\u3082\u306a\u3044\u4eba\u6750\u6d3e\u9063\u4f1a\u793e\u3067\u3082\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u5229\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#6-4_%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AF%E5%8A%B4%E5%83%8D%E8%80%85%E6%B4%BE%E9%81%A3%E6%B3%95%E7%AC%AC7%E6%9D%A1%E3%81%AE%E8%B3%87%E7%94%A3%E8%A6%81%E4%BB%B6%E3%81%AB%E5%BD%B1%E9%9F%BF%E3%81%97%E3%81%BE%E3%81%99%E3%81%8B%EF%BC%9F\" title=\"6-4. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u7b2c7\u6761\u306e\u8cc7\u7523\u8981\u4ef6\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\uff1f\">6-4. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u7b2c7\u6761\u306e\u8cc7\u7523\u8981\u4ef6\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#6-5_%E3%81%A9%E3%81%AE%E3%82%88%E3%81%86%E3%81%AA%E3%82%BF%E3%82%A4%E3%83%9F%E3%83%B3%E3%82%B0%E3%81%A7%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%82%92%E6%B4%BB%E7%94%A8%E3%81%99%E3%82%8B%E3%81%AE%E3%81%8C%E5%8A%B9%E6%9E%9C%E7%9A%84%E3%81%A7%E3%81%99%E3%81%8B%EF%BC%9F\" title=\"6-5. \u3069\u306e\u3088\u3046\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u6d3b\u7528\u3059\u308b\u306e\u304c\u52b9\u679c\u7684\u3067\u3059\u304b\uff1f\">6-5. \u3069\u306e\u3088\u3046\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u6d3b\u7528\u3059\u308b\u306e\u304c\u52b9\u679c\u7684\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#7_%E3%81%BE%E3%81%A8%E3%82%81\" title=\"7. \u307e\u3068\u3081\">7. \u307e\u3068\u3081<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#%E9%96%A2%E9%80%A3%E8%A8%98%E4%BA%8B\" title=\"\u95a2\u9023\u8a18\u4e8b\">\u95a2\u9023\u8a18\u4e8b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ato-finance.jp\/?p=4549\/#%E3%81%8A%E6%82%A9%E3%81%BF%E5%88%A5%E3%81%AE%E8%A8%98%E4%BA%8B%E3%81%BE%E3%81%A8%E3%82%81\" title=\"\u304a\u60a9\u307f\u5225\u306e\u8a18\u4e8b\u307e\u3068\u3081\">\u304a\u60a9\u307f\u5225\u306e\u8a18\u4e8b\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<figure data-uid=\"EkMBTpUc\" data-time=\"1726717886896\"><a href=\"https:\/\/factoring.ato.money\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ato-finance.jp\/wp-content\/uploads\/2024\/10\/Banner_Horizontal_Post.png\" alt=\"ATO\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\" width=\"832\" height=\"200\" class=\"alignnone wp-image-19 size-full\" srcset=\"https:\/\/ato-finance.jp\/wp-content\/uploads\/2024\/10\/Banner_Horizontal_Post.png 832w, https:\/\/ato-finance.jp\/wp-content\/uploads\/2024\/10\/Banner_Horizontal_Post-768x185.png 768w\" sizes=\"auto, (max-width: 832px) 100vw, 832px\" \/><\/a><figcaption><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"1_%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E6%A5%AD%E7%89%B9%E6%9C%89%E3%81%AE%E8%B3%87%E9%87%91%E7%B9%B0%E3%82%8A%E6%A7%8B%E9%80%A0%E3%81%A8%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AE%E9%81%A9%E5%90%88%E6%80%A7\"><\/span><span style=\"font-weight: 400;\">1. \u4eba\u6750\u6d3e\u9063\u696d\u7279\u6709\u306e\u8cc7\u91d1\u7e70\u308a\u69cb\u9020\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9069\u5408\u6027<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4eba\u6750\u6d3e\u9063\u696d\u306b\u304a\u3051\u308b\u8cc7\u91d1\u7e70\u308a\u306f\u3001\u696d\u754c\u7279\u6709\u306e\u652f\u6255\u69cb\u9020\u306b\u3088\u308a\u6052\u5e38\u7684\u306a\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6d3e\u9063\u793e\u54e1\u3078\u306e\u7d66\u4e0e\u652f\u6255\u3044\u304c\u5148\u884c\u3057\u3001\u6d3e\u9063\u5148\u4f01\u696d\u304b\u3089\u306e\u5831\u916c\u5165\u91d1\u304c\u5f8c\u306b\u306a\u308b\u6642\u9593\u5dee\u304c\u7d4c\u55b6\u3092\u5727\u8feb\u3059\u308b\u8981\u56e0\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4eba\u6750\u6d3e\u9063\u696d\u306e\u8cc7\u91d1\u8abf\u9054\u306b\u304a\u3044\u3066\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u7279\u306b\u6709\u52b9\u3067\u3042\u308b\u7406\u7531\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u6539\u6b63\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u306a\u304c\u3089\u3001\u52b9\u7387\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u3092\u5b9f\u73fe\u3059\u308b\u5b9f\u8df5\u7684\u306a\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1-1_%E6%94%AF%E6%89%95%E3%82%B5%E3%82%A4%E3%82%AF%E3%83%AB%E3%81%AB%E3%82%88%E3%82%8B%E6%A7%8B%E9%80%A0%E7%9A%84%E8%AA%B2%E9%A1%8C%E3%81%AE%E8%A9%B3%E7%B4%B0\"><\/span><span style=\"font-weight: 400;\">1-1. \u652f\u6255\u30b5\u30a4\u30af\u30eb\u306b\u3088\u308b\u69cb\u9020\u7684\u8ab2\u984c\u306e\u8a73\u7d30<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eba\u6750\u6d3e\u9063\u696d\u3067\u306f\u3001\u6d3e\u9063\u793e\u54e1\u3078\u306e\u7d66\u4e0e\u652f\u6255\u3044\u3068\u6d3e\u9063\u5148\u4f01\u696d\u304b\u3089\u306e\u5831\u916c\u5165\u91d1\u306b\u304a\u3044\u3066\u6df1\u523b\u306a\u6642\u9593\u5dee\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u7af6\u4e89\u529b\u78ba\u4fdd\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u4eba\u6750\u6d3e\u9063\u4f1a\u793e\u3067\u306f\u6d3e\u9063\u793e\u54e1\u306b\u5bfe\u3057\u3066\u5f53\u65e5\u6255\u3044\u3084\u9031\u6255\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u5dee\u5225\u5316\u8981\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6d3e\u9063\u5148\u4f01\u696d\u304b\u3089\u306e\u5831\u916c\u306f\u6708\u672b\u7de0\u3081\u306e\u7fcc\u6708\u6255\u3044\u304c\u6a19\u6e96\u7684\u3067\u3059\u3002\u5951\u7d04\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u7fcc\u3005\u6708\u4ee5\u964d\u3068\u306a\u308b\u5834\u5408\u3082\u591a\u304f\u3001\u3053\u306e\u652f\u6255\u30b5\u30a4\u30af\u30eb\u306e\u9055\u3044\u304c\u8cc7\u91d1\u7e70\u308a\u3092\u6975\u3081\u3066\u56f0\u96e3\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u58f2\u4e0a\u62e1\u5927\u306b\u4f34\u3044\u904b\u8ee2\u8cc7\u91d1\u306e\u5fc5\u8981\u984d\u3082\u6bd4\u4f8b\u3057\u3066\u5897\u52a0\u3059\u308b\u7279\u6b8a\u306a\u69cb\u9020\u306b\u3088\u308a\u3001\u6210\u9577\u671f\u306e\u4eba\u6750\u6d3e\u9063\u4f1a\u793e\u307b\u3069\u8cc7\u91d1\u8abf\u9054\u306e\u91cd\u8981\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u3053\u306e\u8ab2\u984c\u306f\u696d\u754c\u5171\u901a\u306e\u69cb\u9020\u7684\u554f\u984c\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1-2_%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AB%E3%82%88%E3%82%8B%E8%B3%87%E9%87%91%E3%82%AE%E3%83%A3%E3%83%83%E3%83%97%E8%A7%A3%E6%B6%88%E3%81%AE%E4%BB%95%E7%B5%84%E3%81%BF\"><\/span><span style=\"font-weight: 400;\">1-2. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308b\u8cc7\u91d1\u30ae\u30e3\u30c3\u30d7\u89e3\u6d88\u306e\u4ed5\u7d44\u307f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u4fdd\u6709\u3059\u308b\u58f2\u639b\u50b5\u6a29\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u3001\u672c\u6765\u306e\u5165\u91d1\u4e88\u5b9a\u65e5\u3088\u308a\u65e9\u671f\u306b\u73fe\u91d1\u5316\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002\u4eba\u6750\u6d3e\u9063\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u6d3e\u9063\u5148\u4f01\u696d\u304b\u3089\u306e\u5831\u916c\u3092\u58f2\u639b\u50b5\u6a29\u3068\u3057\u3066\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6c11\u6cd5\u7b2c466\u6761\u304b\u3089\u7b2c473\u6761\u306b\u898f\u5b9a\u3055\u308c\u308b\u50b5\u6a29\u8b72\u6e21\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u57fa\u3065\u3044\u3066\u5b9f\u65bd\u3055\u308c\u308b\u305f\u3081\u3001\u9069\u5207\u306a\u5951\u7d04\u624b\u7d9a\u304d\u306b\u3088\u308a\u9ad8\u3044\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002\u4eba\u6750\u6d3e\u9063\u696d\u3067\u306f\u6d3e\u9063\u5148\u304c\u4fe1\u7528\u529b\u306e\u9ad8\u3044\u4e2d\u5805\u4f01\u696d\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5be9\u67fb\u306b\u304a\u3044\u3066\u512a\u4f4d\u306a\u6761\u4ef6\u3092\u5f97\u3084\u3059\u3044\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_%E6%94%B9%E6%AD%A3%E5%8A%B4%E5%83%8D%E8%80%85%E6%B4%BE%E9%81%A3%E6%B3%95%E7%AC%AC7%E6%9D%A1%E3%81%A8%E8%B3%87%E9%87%91%E7%A2%BA%E4%BF%9D%E8%A6%81%E4%BB%B6%E3%81%B8%E3%81%AE%E5%AF%BE%E5%BF%9C\"><\/span><span style=\"font-weight: 400;\">2. \u6539\u6b63\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u7b2c7\u6761\u3068\u8cc7\u91d1\u78ba\u4fdd\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"2-1_%E6%B3%95%E6%94%B9%E6%AD%A3%E3%81%AB%E3%82%88%E3%82%8B%E8%B3%87%E7%94%A3%E8%A6%81%E4%BB%B6%E3%81%AE%E5%8E%B3%E6%A0%BC%E5%8C%96%E3%81%A8%E5%AE%9F%E5%8B%99%E5%AF%BE%E5%BF%9C\"><\/span><span style=\"font-weight: 400;\">2-1. \u6cd5\u6539\u6b63\u306b\u3088\u308b\u8cc7\u7523\u8981\u4ef6\u306e\u53b3\u683c\u5316\u3068\u5b9f\u52d9\u5bfe\u5fdc<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2015\u5e74\u306e\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u4eba\u6750\u6d3e\u9063\u696d\u306f\u5c4a\u51fa\u5236\u304b\u3089\u8a31\u53ef\u5236\u3078\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u7b2c7\u6761\u7b2c1\u9805\u7b2c2\u53f7\u306b\u57fa\u3065\u304d\u3001\u4e00\u822c\u52b4\u50cd\u8005\u6d3e\u9063\u4e8b\u696d\u3092\u55b6\u3080\u305f\u3081\u306b\u57fa\u6e96\u8cc7\u7523\u984d\u3068\u3057\u30662,000\u4e07\u5186\u4ee5\u4e0a\u306e\u7dad\u6301\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8cc7\u7523\u8981\u4ef6\u306f\u6d3e\u9063\u52b4\u50cd\u8005\u306e\u8cc3\u91d1\u652f\u6255\u3044\u3092\u78ba\u5b9f\u306b\u884c\u3046\u305f\u3081\u306e\u5236\u5ea6\u7684\u4fdd\u969c\u3067\u3042\u308a\u3001\u57fa\u6e96\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306f\u4e8b\u696d\u8a31\u53ef\u306e\u53d6\u308a\u6d88\u3057\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u8ca0\u50b5\u306b\u8a08\u4e0a\u3055\u308c\u306a\u3044\u8cc7\u91d1\u8abf\u9054\u624b\u6bb5\u3067\u3042\u308b\u305f\u3081\u3001\u57fa\u6e96\u8cc7\u7523\u984d\u3078\u306e\u76f4\u63a5\u7684\u306a\u60aa\u5f71\u97ff\u3092\u56de\u907f\u3057\u306a\u304c\u3089\u904b\u8ee2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2-2_%E5%8A%B4%E5%83%8D%E8%80%85%E4%BF%9D%E8%AD%B7%E3%81%A8%E7%B5%8C%E5%96%B6%E5%AE%89%E5%AE%9A%E5%8C%96%E3%81%AE%E6%B3%95%E7%9A%84%E8%A6%81%E8%AB%8B\"><\/span><span style=\"font-weight: 400;\">2-2. \u52b4\u50cd\u8005\u4fdd\u8b77\u3068\u7d4c\u55b6\u5b89\u5b9a\u5316\u306e\u6cd5\u7684\u8981\u8acb<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u306e\u76ee\u7684\u306f\u6d3e\u9063\u52b4\u50cd\u8005\u306e\u6a29\u5229\u4fdd\u8b77\u3068\u96c7\u7528\u5b89\u5b9a\u306e\u78ba\u4fdd\u3067\u3059\u3002\u6d3e\u9063\u4f1a\u793e\u306e\u7d4c\u55b6\u4e0d\u5b89\u5b9a\u306b\u3088\u308a\u8cc3\u91d1\u652f\u6255\u3044\u304c\u6ede\u308b\u3053\u3068\u306f\u3001\u6cd5\u7684\u306b\u3082\u793e\u4f1a\u7684\u306b\u3082\u91cd\u5927\u306a\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u6d3b\u7528\u3057\u305f\u8a08\u753b\u7684\u306a\u8cc7\u91d1\u7ba1\u7406\u306b\u3088\u308a\u3001\u6d3e\u9063\u52b4\u50cd\u8005\u3078\u306e\u78ba\u5b9f\u306a\u8cc3\u91d1\u652f\u6255\u3044\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u7e41\u5fd9\u671f\u306e\u5927\u898f\u6a21\u4eba\u6750\u78ba\u4fdd\u3084\u65b0\u898f\u5927\u578b\u6848\u4ef6\u53d7\u6ce8\u6642\u306b\u306f\u3001\u4e8b\u524d\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5951\u7d04\u306b\u3088\u308b\u5b89\u5b9a\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u78ba\u4fdd\u304c\u6cd5\u7684\u8981\u4ef6\u306e\u9075\u5b88\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E6%A5%AD%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E6%89%8B%E6%95%B0%E6%96%99%E3%81%A8%E5%8F%8E%E7%9B%8A%E6%80%A7%E5%88%86%E6%9E%90\"><\/span><span style=\"font-weight: 400;\">3. \u4eba\u6750\u6d3e\u9063\u696d\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u3068\u53ce\u76ca\u6027\u5206\u6790<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"3-1_%E6%89%8B%E6%95%B0%E6%96%99%E7%9B%B8%E5%A0%B4%E3%81%A8%E5%A5%91%E7%B4%84%E5%BD%A2%E6%85%8B%E3%81%AB%E3%82%88%E3%82%8B%E9%81%95%E3%81%84\"><\/span><span style=\"font-weight: 400;\">3-1. \u624b\u6570\u6599\u76f8\u5834\u3068\u5951\u7d04\u5f62\u614b\u306b\u3088\u308b\u9055\u3044<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eba\u6750\u6d3e\u9063\u696d\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u306f\u5951\u7d04\u5f62\u614b\u306b\u3088\u308a\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u30022\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u306f\u58f2\u639b\u50b5\u6a29\u984d\u306b\u5bfe\u3059\u308b\u5e74\u7387\u63db\u7b97\u30675%\u304b\u308920%\u7a0b\u5ea6\u304c\u76f8\u5834\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u30023\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u306f1.5%\u304b\u308915%\u7a0b\u5ea6\u307e\u3067\u624b\u6570\u6599\u6c34\u6e96\u304c\u4f4e\u4e0b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u624b\u6570\u6599\u8a2d\u5b9a\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u304c\u8ca0\u3046\u4fe1\u7528\u30ea\u30b9\u30af\u3068\u56de\u53ce\u30ea\u30b9\u30af\u306b\u5fdc\u3058\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u4eba\u6750\u6d3e\u9063\u696d\u3067\u306f\u6d3e\u9063\u5148\u4f01\u696d\u306e\u4fe1\u7528\u529b\u304c\u9ad8\u3044\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u7d99\u7d9a\u7684\u306a\u53d6\u5f15\u5b9f\u7e3e\u306b\u3088\u308a\u624b\u6570\u6599\u512a\u9047\u3092\u53d7\u3051\u3084\u3059\u3044\u696d\u754c\u7279\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3-2_%E5%96%B6%E6%A5%AD%E5%88%A9%E7%9B%8A%E7%8E%87%E3%81%A8%E3%81%AE%E5%85%BC%E3%81%AD%E5%90%88%E3%81%84%E3%81%A8%E6%8A%95%E8%B3%87%E5%AF%BE%E5%8A%B9%E6%9E%9C\"><\/span><span style=\"font-weight: 400;\">3-2. \u55b6\u696d\u5229\u76ca\u7387\u3068\u306e\u517c\u306d\u5408\u3044\u3068\u6295\u8cc7\u5bfe\u52b9\u679c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eba\u6750\u6d3e\u9063\u696d\u306e\u55b6\u696d\u5229\u76ca\u7387\u306f\u4e00\u822c\u7684\u306b1%\u304b\u30893%\u7a0b\u5ea6\u3068\u4f4e\u6c34\u6e96\u306b\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u3068\u306e\u517c\u306d\u5408\u3044\u306b\u306f\u7dbf\u5bc6\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u624b\u6570\u6599\u8ca0\u62c5\u306b\u3088\u308a\u53d7\u6ce8\u53ef\u80fd\u3068\u306a\u308b\u6848\u4ef6\u306e\u6a5f\u4f1a\u640d\u5931\u30b3\u30b9\u30c8\u3084\u3001\u8cc7\u91d1\u4e0d\u8db3\u306b\u3088\u308b\u4e8b\u696d\u6a5f\u4f1a\u306e\u9038\u5931\u30ea\u30b9\u30af\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u5927\u578b\u6848\u4ef6\u53d7\u6ce8\u3084\u4e8b\u696d\u62e1\u5927\u5c40\u9762\u3067\u306f\u3001\u77ed\u671f\u7684\u306a\u624b\u6570\u6599\u8ca0\u62c5\u3092\u4e0a\u56de\u308b\u9577\u671f\u7684\u53ce\u76ca\u5411\u4e0a\u304c\u671f\u5f85\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_%E5%AE%9F%E8%B7%B5%E7%9A%84%E3%81%AA%E6%B4%BB%E7%94%A8%E5%A0%B4%E9%9D%A2%E3%81%A8%E5%B0%8E%E5%85%A5%E6%88%A6%E7%95%A5%E3%81%AE%E5%85%B7%E4%BD%93%E5%8C%96\"><\/span><span style=\"font-weight: 400;\">4. \u5b9f\u8df5\u7684\u306a\u6d3b\u7528\u5834\u9762\u3068\u5c0e\u5165\u6226\u7565\u306e\u5177\u4f53\u5316<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"4-1_%E7%B9%81%E5%BF%99%E6%9C%9F%E5%AF%BE%E5%BF%9C%E3%81%A8%E5%A4%A7%E5%9E%8B%E6%A1%88%E4%BB%B6%E5%8F%97%E6%B3%A8%E6%99%82%E3%81%AE%E6%88%A6%E7%95%A5%E7%9A%84%E6%B4%BB%E7%94%A8\"><\/span><span style=\"font-weight: 400;\">4-1. \u7e41\u5fd9\u671f\u5bfe\u5fdc\u3068\u5927\u578b\u6848\u4ef6\u53d7\u6ce8\u6642\u306e\u6226\u7565\u7684\u6d3b\u7528<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eba\u6750\u6d3e\u9063\u696d\u3067\u306f\u5b63\u7bc0\u6027\u3084\u666f\u6c17\u52d5\u5411\u306b\u3088\u308a\u696d\u52d9\u91cf\u304c\u5927\u304d\u304f\u5909\u52d5\u3057\u307e\u3059\u3002\u7e41\u5fd9\u671f\u306b\u304a\u3051\u308b\u8fc5\u901f\u306a\u4eba\u6750\u78ba\u4fdd\u3084\u5927\u578b\u6848\u4ef6\u53d7\u6ce8\u6642\u306e\u904b\u8ee2\u8cc7\u91d1\u8abf\u9054\u306b\u304a\u3044\u3066\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u6975\u3081\u3066\u6709\u52b9\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a4\u30d9\u30f3\u30c8\u8a2d\u55b6\u696d\u52d9\u3092\u4f8b\u3068\u3059\u308b\u3068\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u307e\u3067\u6570\u30f6\u6708\u3092\u8981\u3059\u308b\u4e00\u65b9\u3067\u3001\u4f5c\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u3084\u5354\u529b\u4f1a\u793e\u3078\u306e\u5916\u6ce8\u8cbb\u306f\u5148\u884c\u3057\u3066\u767a\u751f\u3057\u307e\u3059\u3002\u5c06\u6765\u306e\u58f2\u639b\u50b5\u6a29\u3092\u6d3b\u7528\u3057\u305f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308a\u3001\u6848\u4ef6\u5b8c\u9042\u306b\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4-2_%E5%89%B5%E6%A5%AD%E6%9C%9F%E3%81%8A%E3%82%88%E3%81%B3%E4%BA%8B%E6%A5%AD%E6%8B%A1%E5%A4%A7%E6%9C%9F%E3%81%AE%E8%B3%87%E9%87%91%E8%AA%BF%E9%81%94%E6%9C%80%E9%81%A9%E5%8C%96\"><\/span><span style=\"font-weight: 400;\">4-2. \u5275\u696d\u671f\u304a\u3088\u3073\u4e8b\u696d\u62e1\u5927\u671f\u306e\u8cc7\u91d1\u8abf\u9054\u6700\u9069\u5316<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eba\u6750\u6d3e\u9063\u696d\u306f\u6bd4\u8f03\u7684\u5c11\u306a\u3044\u521d\u671f\u6295\u8cc7\u3067\u958b\u696d\u53ef\u80fd\u3067\u3042\u308b\u4e00\u65b9\u3001\u4e8b\u696d\u8ecc\u9053\u5316\u307e\u3067\u306e\u904b\u8ee2\u8cc7\u91d1\u78ba\u4fdd\u304c\u91cd\u8981\u306a\u8ab2\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u5275\u696d\u671f\u3067\u306f\u9280\u884c\u878d\u8cc7\u306e\u5be9\u67fb\u901a\u904e\u304c\u56f0\u96e3\u306a\u5834\u5408\u3082\u591a\u304f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u73fe\u5b9f\u7684\u306a\u9078\u629e\u80a2\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5be9\u67fb\u3067\u306f\u5229\u7528\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3088\u308a\u58f2\u639b\u50b5\u6a29\u306e\u4fe1\u7528\u529b\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002\u5275\u696d\u671f\u3067\u3042\u3063\u3066\u3082\u4fe1\u7528\u529b\u306e\u9ad8\u3044\u6d3e\u9063\u5148\u4f01\u696d\u3068\u306e\u53d6\u5f15\u304c\u3042\u308c\u3070\u3001\u8fc5\u901f\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E4%BC%9A%E7%A4%BE%E9%81%B8%E6%8A%9E%E3%81%A8%E5%A5%91%E7%B4%84%E4%B8%8A%E3%81%AE%E9%87%8D%E8%A6%81%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88\"><\/span><span style=\"font-weight: 400;\">5. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u9078\u629e\u3068\u5951\u7d04\u4e0a\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"5-1_%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E6%A5%AD%E7%95%8C%E7%89%B9%E5%8C%96%E5%9E%8B%E3%82%B5%E3%83%BC%E3%83%93%E3%82%B9%E3%81%AE%E9%81%B8%E6%8A%9E%E5%9F%BA%E6%BA%96\"><\/span><span style=\"font-weight: 400;\">5-1. \u4eba\u6750\u6d3e\u9063\u696d\u754c\u7279\u5316\u578b\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u629e\u57fa\u6e96<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u9078\u629e\u306b\u304a\u3044\u3066\u306f\u3001\u4eba\u6750\u6d3e\u9063\u696d\u754c\u306e\u4e8b\u696d\u7279\u6027\u3078\u306e\u7406\u89e3\u5ea6\u3068\u53d6\u5f15\u5b9f\u7e3e\u3092\u6700\u91cd\u8996\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u696d\u754c\u7279\u6709\u306e\u58f2\u639b\u50b5\u6a29\u69cb\u9020\u3084\u5b63\u7bc0\u5909\u52d5\u8981\u56e0\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u9069\u5207\u306a\u5be9\u67fb\u3068\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d99\u7d9a\u7684\u306a\u53d6\u5f15\u306b\u3088\u308a\u624b\u6570\u6599\u512a\u9047\u3084\u5be9\u67fb\u671f\u9593\u77ed\u7e2e\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u8907\u6570\u793e\u304b\u3089\u306e\u76f8\u898b\u7a4d\u3082\u308a\u3092\u53d6\u5f97\u3057\u3001\u624b\u6570\u6599\u6c34\u6e96\u3068\u5bfe\u5fdc\u54c1\u8cea\u306e\u4e21\u9762\u304b\u3089\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5-2_%E5%A5%91%E7%B4%84%E6%9D%A1%E4%BB%B6%E3%81%AE%E8%A9%B3%E7%B4%B0%E7%A2%BA%E8%AA%8D%E3%81%A8%E6%B3%95%E7%9A%84%E3%83%AA%E3%82%B9%E3%82%AF%E7%AE%A1%E7%90%86\"><\/span><span style=\"font-weight: 400;\">5-2. \u5951\u7d04\u6761\u4ef6\u306e\u8a73\u7d30\u78ba\u8a8d\u3068\u6cd5\u7684\u30ea\u30b9\u30af\u7ba1\u7406<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5951\u7d04\u3067\u306f\u50b5\u6a29\u8b72\u6e21\u306e\u7bc4\u56f2\u3001\u56de\u53ce\u6761\u4ef6\u3001\u511f\u9084\u8acb\u6c42\u6a29\u306e\u6709\u7121\u3068\u3044\u3063\u305f\u91cd\u8981\u6761\u9805\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u4eba\u6750\u6d3e\u9063\u696d\u3067\u306f\u6d3e\u9063\u5148\u4f01\u696d\u3068\u306e\u9577\u671f\u7d99\u7d9a\u53d6\u5f15\u3092\u524d\u63d0\u3068\u3059\u308b\u305f\u3081\u30013\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308b\u901a\u77e5\u304c\u53d6\u5f15\u95a2\u4fc2\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u50b5\u6a29\u8b72\u6e21\u7981\u6b62\u7279\u7d04\u306e\u53d6\u308a\u6271\u3044\u3084\u5c06\u6765\u50b5\u6a29\u306e\u8b72\u6e21\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u3082\u4e8b\u524d\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u9069\u5207\u306a\u6cd5\u7684\u30b9\u30ad\u30fc\u30e0\u306b\u3088\u308a\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u5316\u3057\u306a\u304c\u3089\u3001\u8cc7\u91d1\u8abf\u9054\u52b9\u679c\u3092\u6700\u5927\u5316\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\"><\/span><span style=\"font-weight: 400;\">6. \u3088\u304f\u3042\u308b\u8cea\u554f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"6-1_%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E6%A5%AD%E3%81%A7%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B%E9%9A%9B%E3%81%AE%E6%89%8B%E6%95%B0%E6%96%99%E7%9B%B8%E5%A0%B4%E3%81%AF%E3%81%A9%E3%81%AE%E7%A8%8B%E5%BA%A6%E3%81%A7%E3%81%99%E3%81%8B%EF%BC%9F\"><\/span><span style=\"font-weight: 400;\">6-1. \u4eba\u6750\u6d3e\u9063\u696d\u3067\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u624b\u6570\u6599\u76f8\u5834\u306f\u3069\u306e\u7a0b\u5ea6\u3067\u3059\u304b\uff1f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u306f\u58f2\u639b\u50b5\u6a29\u984d\u306b\u5bfe\u3059\u308b\u5e74\u7387\u63db\u7b97\u30675%\u304b\u308920%\u7a0b\u5ea6\u30013\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u306f1.5%\u304b\u308915%\u7a0b\u5ea6\u304c\u76f8\u5834\u3067\u3059\u3002\u4eba\u6750\u6d3e\u9063\u696d\u3067\u306f\u6d3e\u9063\u5148\u4f01\u696d\u306e\u4fe1\u7528\u529b\u306b\u3088\u308a\u624b\u6570\u6599\u304c\u6c7a\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u5927\u624b\u4f01\u696d\u3068\u306e\u53d6\u5f15\u3067\u306f\u76f8\u5834\u4e0b\u9650\u3067\u306e\u5229\u7528\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6-2_%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E5%88%A9%E7%94%A8%E6%99%82%E3%81%AB%E6%B4%BE%E9%81%A3%E5%85%88%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E9%80%9A%E7%9F%A5%E3%81%AF%E5%BF%85%E8%A6%81%E3%81%A7%E3%81%99%E3%81%8B%EF%BC%9F\"><\/span><span style=\"font-weight: 400;\">6-2. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5229\u7528\u6642\u306b\u6d3e\u9063\u5148\u4f01\u696d\u3078\u306e\u901a\u77e5\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u306f\u6d3e\u9063\u5148\u4f01\u696d\u3078\u306e\u901a\u77e5\u306f\u4e0d\u8981\u3067\u3059\u30023\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u306f\u50b5\u6a29\u8b72\u6e21\u306e\u901a\u77e5\u3068\u627f\u8afe\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u624b\u6570\u6599\u306f\u5927\u5e45\u306b\u4f4e\u4e0b\u3057\u307e\u3059\u3002\u6d3e\u9063\u5148\u4f01\u696d\u3068\u306e\u95a2\u4fc2\u6027\u3092\u8003\u616e\u3057\u3066\u5951\u7d04\u5f62\u614b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6-3_%E5%89%B5%E6%A5%AD%E9%96%93%E3%82%82%E3%81%AA%E3%81%84%E4%BA%BA%E6%9D%90%E6%B4%BE%E9%81%A3%E4%BC%9A%E7%A4%BE%E3%81%A7%E3%82%82%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AF%E5%88%A9%E7%94%A8%E3%81%A7%E3%81%8D%E3%81%BE%E3%81%99%E3%81%8B%EF%BC%9F\"><\/span><span style=\"font-weight: 400;\">6-3. \u5275\u696d\u9593\u3082\u306a\u3044\u4eba\u6750\u6d3e\u9063\u4f1a\u793e\u3067\u3082\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u5229\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5275\u696d\u671f\u3067\u3042\u3063\u3066\u3082\u4fe1\u7528\u529b\u306e\u9ad8\u3044\u6d3e\u9063\u5148\u4f01\u696d\u3068\u306e\u58f2\u639b\u50b5\u6a29\u304c\u3042\u308c\u3070\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002\u5be9\u67fb\u3067\u306f\u5229\u7528\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3088\u308a\u58f2\u639b\u50b5\u6a29\u306e\u4fe1\u7528\u529b\u304c\u91cd\u8996\u3055\u308c\u308b\u305f\u3081\u3001\u9280\u884c\u878d\u8cc7\u304c\u56f0\u96e3\u306a\u5834\u5408\u3067\u3082\u8cc7\u91d1\u8abf\u9054\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6-4_%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AF%E5%8A%B4%E5%83%8D%E8%80%85%E6%B4%BE%E9%81%A3%E6%B3%95%E7%AC%AC7%E6%9D%A1%E3%81%AE%E8%B3%87%E7%94%A3%E8%A6%81%E4%BB%B6%E3%81%AB%E5%BD%B1%E9%9F%BF%E3%81%97%E3%81%BE%E3%81%99%E3%81%8B%EF%BC%9F\"><\/span><span style=\"font-weight: 400;\">6-4. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u7b2c7\u6761\u306e\u8cc7\u7523\u8981\u4ef6\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\uff1f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u58f2\u639b\u50b5\u6a29\u306e\u58f2\u5374\u53d6\u5f15\u3067\u3042\u308a\u3001\u8ca0\u50b5\u306b\u8a08\u4e0a\u3055\u308c\u306a\u3044\u305f\u3081\u57fa\u6e96\u8cc7\u7523\u984d\u306e\u8a08\u7b97\u306b\u76f4\u63a5\u7684\u306a\u60aa\u5f71\u97ff\u306f\u4e0e\u3048\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u624b\u6570\u6599\u8ca0\u62c5\u306b\u3088\u308a\u5229\u76ca\u304c\u6e1b\u5c11\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7dcf\u5408\u7684\u306a\u8ca1\u52d9\u7ba1\u7406\u306e\u89b3\u70b9\u304b\u3089\u614e\u91cd\u306a\u5229\u7528\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6-5_%E3%81%A9%E3%81%AE%E3%82%88%E3%81%86%E3%81%AA%E3%82%BF%E3%82%A4%E3%83%9F%E3%83%B3%E3%82%B0%E3%81%A7%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%82%92%E6%B4%BB%E7%94%A8%E3%81%99%E3%82%8B%E3%81%AE%E3%81%8C%E5%8A%B9%E6%9E%9C%E7%9A%84%E3%81%A7%E3%81%99%E3%81%8B%EF%BC%9F\"><\/span><span style=\"font-weight: 400;\">6-5. \u3069\u306e\u3088\u3046\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u6d3b\u7528\u3059\u308b\u306e\u304c\u52b9\u679c\u7684\u3067\u3059\u304b\uff1f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5927\u578b\u6848\u4ef6\u53d7\u6ce8\u6642\u3001\u7e41\u5fd9\u671f\u306b\u304a\u3051\u308b\u4eba\u6750\u78ba\u4fdd\u3001\u7d0d\u7a0e\u6642\u671f\u3068\u306e\u8cc7\u91d1\u9700\u8981\u91cd\u8907\u3001\u65b0\u898f\u4e8b\u696d\u5c55\u958b\u6642\u306e\u904b\u8ee2\u8cc7\u91d1\u78ba\u4fdd\u3068\u3044\u3063\u305f\u5834\u9762\u3067\u7279\u306b\u6709\u52b9\u3067\u3059\u3002\u6708\u6b21\u306e\u8cc7\u91d1\u7e70\u308a\u8a08\u753b\u3092\u57fa\u306b\u3001\u4e8b\u524d\u306b\u5fc5\u8981\u6642\u671f\u3092\u628a\u63e1\u3057\u3066\u8a08\u753b\u7684\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"7_%E3%81%BE%E3%81%A8%E3%82%81\"><\/span><span style=\"font-weight: 400;\">7. \u307e\u3068\u3081<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4eba\u6750\u6d3e\u9063\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u306b\u304a\u3044\u3066\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u69cb\u9020\u7684\u306a\u652f\u6255\u30b5\u30a4\u30af\u30eb\u8ab2\u984c\u3092\u89e3\u6c7a\u3059\u308b\u6709\u52b9\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6539\u6b63\u52b4\u50cd\u8005\u6d3e\u9063\u6cd5\u7b2c7\u6761\u306b\u3088\u308b\u53b3\u683c\u306a\u8cc7\u7523\u8981\u4ef6\u306e\u4e0b\u3067\u3001\u8ca0\u50b5\u3092\u5897\u52a0\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u308b\u70b9\u304c\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u624b\u6570\u6599\u8ca0\u62c5\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u4e8b\u696d\u6a5f\u4f1a\u78ba\u4fdd\u3084\u52b4\u50cd\u8005\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u6226\u7565\u7684\u304b\u3064\u8a08\u753b\u7684\u306a\u6d3b\u7528\u306b\u3088\u308a\u6301\u7d9a\u7684\u306a\u4e8b\u696d\u6210\u9577\u3092\u652f\u63f4\u3059\u308b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure data-uid=\"EkMBTpUc\" data-time=\"1726717886896\"><a href=\"https:\/\/factoring.ato.money\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ato-finance.jp\/wp-content\/uploads\/2024\/10\/Banner_Horizontal_Post.png\" alt=\"ATO\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\" width=\"832\" height=\"200\" class=\"alignnone wp-image-19 size-full\" srcset=\"https:\/\/ato-finance.jp\/wp-content\/uploads\/2024\/10\/Banner_Horizontal_Post.png 832w, https:\/\/ato-finance.jp\/wp-content\/uploads\/2024\/10\/Banner_Horizontal_Post-768x185.png 768w\" sizes=\"auto, (max-width: 832px) 100vw, 832px\" \/><\/a><figcaption><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"%E9%96%A2%E9%80%A3%E8%A8%98%E4%BA%8B\"><\/span>\u95a2\u9023\u8a18\u4e8b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"text-decoration: underline;\"><a href=\"\/?p=2727\">\u4eba\u6750\u6d3e\u9063\u696d\u304c\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u4f7f\u3046\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<\/a><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"\/?p=695\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u52b9\u679c\u7684\u306a\u6d3b\u7528\u6cd5<\/a><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"\/?p=428\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u8cc7\u91d1\u8abf\u9054\u306b\u304b\u304b\u308b\u65e5\u6570\u306f\uff1f\u878d\u8cc7\u3084\u4ed6\u624b\u6bb5\u3068\u6bd4\u8f03<\/a><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"\/?p=587\">\u30d3\u30b8\u30cd\u30b9\u30ed\u30fc\u30f3\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9055\u3044\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<\/a><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"\/?p=1067\">\u3064\u306a\u304e\u8cc7\u91d1\u3068\u306f\uff1f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308b\u8abf\u9054\u306e\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"\/?p=44\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\uff1f\u4ed5\u7d44\u307f\u3084\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<\/a><\/span><\/p>\n<hr width=\"100%\" \/>\n<h2><span class=\"ez-toc-section\" id=\"%E3%81%8A%E6%82%A9%E3%81%BF%E5%88%A5%E3%81%AE%E8%A8%98%E4%BA%8B%E3%81%BE%E3%81%A8%E3%82%81\"><\/span>\u304a\u60a9\u307f\u5225\u306e\u8a18\u4e8b\u307e\u3068\u3081<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"\/?p=4128\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ato-finance.jp\/wp-content\/uploads\/2025\/04\/\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30af\u3099\u306e\u57fa\u672c\u3092\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089-400.png\" alt=\"\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30af\u3099\u306e\u57fa\u672c\u3092\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089-400\" width=\"960\" height=\"540\" class=\"aligncenter wp-image-4248 size-full\" \/><\/a><\/p>\n<p><a href=\"\/?p=4141\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ato-finance.jp\/wp-content\/uploads\/2025\/04\/\u696d\u7a2e\u5225\u306b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30af\u3099\u306e\u6d3b\u7528\u65b9\u3092\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089-400.png\" alt=\"\u696d\u7a2e\u5225\u306b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30af\u3099\u306e\u6d3b\u7528\u65b9\u3092\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089-400\" width=\"960\" height=\"540\" class=\"aligncenter wp-image-4249 size-full\" \/><\/a><\/p>\n<p><a href=\"\/?p=4153\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ato-finance.jp\/wp-content\/uploads\/2025\/04\/\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30af\u3099\u3068\u4ed6\u306e\u8cc7\u91d1\u8abf\u9054\u624b\u6bb5\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089-400.png\" alt=\"\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30af\u3099\u3068\u4ed6\u306e\u8cc7\u91d1\u8abf\u9054\u624b\u6bb5\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089-400\" width=\"960\" height=\"540\" class=\"aligncenter wp-image-4252 size-full\" \/><\/a><\/p>\n<p><a href=\"\/?p=4150\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ato-finance.jp\/wp-content\/uploads\/2025\/04\/\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30af\u3099\u306e\u6cd5\u5f8b\u3084\u7a0e\u52d9\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089-400.png\" alt=\"\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30af\u3099\u306e\u6cd5\u5f8b\u3084\u7a0e\u52d9\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089-400\" width=\"960\" height=\"540\" class=\"alignnone wp-image-4250 size-full\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u4eba\u6750\u6d3e\u9063\u696d\u7279\u6709\u306e\u8cc7\u91d1\u7e70\u308a\u69cb\u9020\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9069\u5408\u6027 \u4eba\u6750\u6d3e\u9063\u696d\u306b\u304a\u3051\u308b\u8cc7\u91d1\u7e70\u308a\u306f\u3001\u696d\u754c\u7279\u6709\u306e\u652f\u6255\u69cb\u9020\u306b\u3088\u308a\u6052\u5e38\u7684\u306a\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6d3e\u9063\u793e\u54e1\u3078\u306e\u7d66\u4e0e\u652f\u6255\u3044\u304c\u5148\u884c\u3057\u3001\u6d3e\u9063\u5148\u4f01\u696d\u304b\u3089\u306e\u5831\u916c\u5165\u91d1\u304c\u5f8c\u306b\u306a\u308b\u6642\u9593\u5dee\u304c\u7d4c\u55b6 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4550,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ato_seo_noindex":"","footnotes":""},"categories":[1],"tags":[],"selected":[],"class_list":["post-4549","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-factoring"],"acf":[],"_links":{"self":[{"href":"https:\/\/ato-finance.jp\/index.php?rest_route=\/wp\/v2\/posts\/4549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ato-finance.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ato-finance.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ato-finance.jp\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ato-finance.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4549"}],"version-history":[{"count":8,"href":"https:\/\/ato-finance.jp\/index.php?rest_route=\/wp\/v2\/posts\/4549\/revisions"}],"predecessor-version":[{"id":4553,"href":"https:\/\/ato-finance.jp\/index.php?rest_route=\/wp\/v2\/posts\/4549\/revisions\/4553"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ato-finance.jp\/index.php?rest_route=\/wp\/v2\/media\/4550"}],"wp:attachment":[{"href":"https:\/\/ato-finance.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ato-finance.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ato-finance.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4549"},{"taxonomy":"selected","embeddable":true,"href":"https:\/\/ato-finance.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fselected&post=4549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}