{"id":43344,"date":"2025-03-10T15:58:58","date_gmt":"2025-03-10T06:58:58","guid":{"rendered":"https:\/\/www.kaonavi.jp\/dictionary\/?p=43344"},"modified":"2025-11-11T19:57:37","modified_gmt":"2025-11-11T10:57:37","slug":"juuminzei_koujo","status":"publish","type":"post","link":"https:\/\/www.kaonavi.jp\/dictionary\/juuminzei_koujo\/","title":{"rendered":"\u3010\u4fdd\u5b58\u7248\u3011\u4f4f\u6c11\u7a0e\u63a7\u9664\u306e\u5b9f\u52d9\u30ac\u30a4\u30c9\uff01\u52b4\u52d9\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u5e74\u672b\u8abf\u6574\u52b9\u7387\u5316\u30de\u30cb\u30e5\u30a2\u30eb"},"content":{"rendered":"

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\"\u7e26\u306b\u7a4d\u307f\u4e0a\u304c\u3063\u305f\u300cTAX\u300d\u3068\u66f8\u304b\u308c\u305f\u30d6\u30ed\u30c3\u30af\u3068\u30d1\u30bd\u30b3\u30f3\u3001\u96fb\u5353\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\"
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\n\u30fb\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c<\/strong><\/td>\n		\u8a72\u5f53\u8005\u306e\u307f\u5fc5\u8981<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u3088\u304f\u3042\u308b\u8a18\u5165\u30df\u30b9\u3068\u78ba\u8a8d\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n

\u4f4f\u6c11\u7a0e\u63a7\u9664\u306e\u7533\u8acb\u66f8\u985e\u306b\u304a\u3044\u3066\u3001\u8a18\u5165\u30df\u30b9\u306f\u610f\u5916\u3068\u591a\u304f\u767a\u751f\u3057\u307e\u3059\u3002\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u6276\u990a\u63a7\u9664\u306e\u6b04\u3067\u3059\u3002\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u898b\u7a4d\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\u3001\u6276\u990a\u89aa\u65cf\u306f48\u4e07\u5186\u4ee5\u4e0b\u3068\u3044\u3046\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3001\u5fc5\u305a\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u5834\u5408\u306f\u3001\u89aa\u65cf\u95a2\u4fc2\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3084\u9001\u91d1\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u969c\u5bb3\u8005\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u306f\u3001\u8a72\u5f53\u3059\u308b\u9805\u76ee\u306b\u6b63\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3001\u969c\u5bb3\u8005\u624b\u5e33\u306e\u7b49\u7d1a\u3082\u6f0f\u308c\u306a\u304f\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u3055\u3089\u306b\u3001\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u306e\u8a18\u8f09\u306f\u5fc5\u9808\u9805\u76ee\u3067\u3059\u3002\u672c\u4eba\u306f\u3082\u3061\u308d\u3093\u3001\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3082\u6b63\u78ba\u306b\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u305f\u3060\u3057\u3001\u524d\u5e74\u304b\u3089\u5909\u66f4\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7d66\u4e0e\u652f\u6255\u8005\u306b\u3088\u3063\u3066\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u3092\u7701\u7565\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u751f\u5e74\u6708\u65e5\u306f\u5fc5\u305a\u897f\u66a6\u3067\u8a18\u5165\u3057\u3001\u30d5\u30ea\u30ac\u30ca\u306f\u6b63\u78ba\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067\u6276\u990a\u72b6\u6cc1\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u7570\u52d5\u6708\u65e5\u3068\u4e8b\u7531\u306e\u8a18\u8f09\u3082\u5fd8\u308c\u305a\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u671f\u9650\u7ba1\u7406\u3068\u5f93\u696d\u54e1\u3078\u306e\u6848\u5185\u65b9\u6cd5<\/h3>\n

\u4f4f\u6c11\u7a0e\u63a7\u9664\u306e\u7533\u8acb\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u52b9\u679c\u7684\u306a\u671f\u9650\u7ba1\u7406\u3068\u5f93\u696d\u54e1\u3078\u306e\u9069\u5207\u306a\u6848\u5185\u304c\u91cd\u8981\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u53d7\u4ed8\u671f\u9593\u306f\u3001\u4f8b\u5e742\u6708\u4e2d\u65ec\u304b\u30893\u6708\u4e2d\u65ec\u307e\u3067\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4ee4\u548c7\u5e74\u5ea6\u306e\u7533\u544a\u671f\u9650\u306f3\u670817\u65e5\u307e\u3067\u3067\u3059\u3002<\/p>\n

\u5f93\u696d\u54e1\u3078\u306e\u6848\u5185\u306f\u3001\u7533\u544a\u671f\u9650\u306e1\u304b\u6708\u524d\u307e\u3067\u306b\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u793e\u5185\u30e1\u30fc\u30eb\u3084\u30a4\u30f3\u30c8\u30e9\u30cd\u30c3\u30c8\u3092\u6d3b\u7528\u3057\u3001\u5fc5\u8981\u66f8\u985e\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3068\u63d0\u51fa\u671f\u9650\u3092\u660e\u78ba\u306b\u4f1d\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u7533\u544a\u65b9\u6cd5\u306f\u3001\u7a93\u53e3\u3067\u306e\u76f4\u63a5\u63d0\u51fa\u306e\u307b\u304b\u3001\u90f5\u9001\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u7533\u544a\u3082\u53ef\u80fd\u3067\u3059\u3002\u7279\u306b\u3001\u7a93\u53e3\u306e\u6df7\u96d1\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u90f5\u9001\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u7533\u544a\u3092\u63a8\u5968\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3068\u4fee\u6b63\u5bfe\u5fdc\u306e\u5b9f\u52d9\u77e5\u8b58<\/h2>\n

\"\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u30a4\u30e1\u30fc\u30b8\"
\n\u4f4f\u6c11\u7a0e\u63a7\u9664\u306b\u304a\u3051\u308b\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3068\u4fee\u6b63\u624b\u7d9a\u304d\u306e\u5b9f\u52d9\u77e5\u8b58\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002\u4e2d\u9014\u5165\u793e\u8005\u3084\u9000\u8077\u8005\u306e\u63a7\u9664\u51e6\u7406\u3001\u63a7\u9664\u6f0f\u308c\u304c\u767a\u899a\u3057\u305f\u969b\u306e\u5bfe\u5fdc\u624b\u9806\u3001\u3055\u3089\u306b\u306f\u81ea\u6cbb\u4f53\u3054\u3068\u306e\u63a7\u9664\u306e\u9055\u3044\u3068\u305d\u306e\u78ba\u8a8d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u4ea4\u3048\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u4e2d\u9014\u5165\u793e\u30fb\u9000\u8077\u8005\u306e\u63a7\u9664\u51e6\u7406\u65b9\u6cd5<\/h3>\n

\u4e2d\u9014\u5165\u793e\u8005\u306e\u4f4f\u6c11\u7a0e\u306f\u3001\u5165\u793e\u6642\u671f\u306b\u3088\u308a\u63a7\u9664\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5165\u793e\u304c1\u6708\u4ee5\u964d\u306e\u5834\u5408\u3001\u5e02\u753a\u6751\u304c\u6240\u5c5e\u4f1a\u793e\u3092\u628a\u63e1\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u901a\u5e38\u306f\u672c\u4eba\u304c\u76f4\u63a5\u7d0d\u4ed8\u3059\u308b\u300c\u666e\u901a\u5fb4\u53ce\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u5f93\u696d\u54e1\u304c\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u300c\u7279\u5225\u5fb4\u53ce\u300d\u3078\u306e\u5207\u308a\u66ff\u3048\u304c\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u969b\u306f\u3001\u672c\u4eba\u304c\u6301\u3063\u3066\u3044\u308b\u666e\u901a\u5fb4\u53ce\u306e\u901a\u77e5\u66f8\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u3001\u4f1a\u793e\u304c\u5e02\u533a\u753a\u6751\u306b\u5207\u66ff\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002\u5e02\u533a\u753a\u6751\u304b\u3089\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u5f8c\u3001\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u3092\u958b\u59cb\u3057\u307e\u3059\u3002<\/p>\n

\u521d\u56de\u306e6\u6708\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u30017\u6708\u4ee5\u964d\u306e\u7d66\u4e0e\u304b\u3089\u5206\u5272\u3067\u306e\u5929\u5f15\u304d\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f8b\u3048\u3070\u30017\u6708\u304b\u3089\u306e11\u56de\u5206\u5272\u30848\u6708\u304b\u3089\u306e10\u56de\u5206\u5272\u306a\u3069\u306e\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u9000\u8077\u8005\u306e\u5834\u5408\u306f\u3001\u4f4f\u6c11\u7a0e\u3092\u9000\u8077\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7d66\u4e0e\u8a08\u7b97\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u4f1a\u793e\u304b\u3089\u5e02\u533a\u753a\u6751\u3078\u9023\u7d61\u3057\u3066\u7279\u5225\u5fb4\u53ce\u306e\u51e6\u7406\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u524d\u793e\u304b\u3089\u306e\u300c\u7279\u5225\u5fb4\u53ce\u300d\u3092\u5f15\u304d\u7d99\u3050\u5834\u5408\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u300d\u3092\u5165\u624b\u3057\u3001\u5e02\u533a\u753a\u6751\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u63a7\u9664\u306e\u7d99\u7d9a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u63a7\u9664\u6f0f\u308c\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306e\u5bfe\u51e6\u624b\u9806<\/h3>\n

\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u6f0f\u308c\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u3001\u901f\u3084\u304b\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002\u63a7\u9664\u6f0f\u308c\u306b\u3088\u308b\u640d\u5931\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u624b\u9806\u306b\u5f93\u3063\u3066\u4fee\u6b63\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u7533\u544a\u5185\u5bb9\u306e\u4fee\u6b63\u53ef\u80fd\u671f\u9593\u306f\u3001\u63a7\u9664\u6f0f\u308c\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u6e1b\u984d\u3068\u306a\u308b\u5834\u5408\u306f5\u5e74\u9593\u3001\u5897\u984d\u3068\u306a\u308b\u5834\u5408\u306f3\u5e74\u9593\u3067\u3059\u3002<\/strong><\/span><\/p>\n

\u5177\u4f53\u7684\u306a\u4fee\u6b63\u624b\u7d9a\u304d\u306f\u3001\u63a7\u9664\u6f0f\u308c\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u4fee\u6b63\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u5e02\u770c\u6c11\u7a0e\u7533\u544a\u3067\u5bfe\u5fdc\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u81ea\u6cbb\u4f53\u3054\u3068\u306e\u63a7\u9664\u306e\u9055\u3044\u3068\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n

\u4f4f\u6c11\u7a0e\u63a7\u9664\u306e\u5236\u5ea6\u306f\u3001\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u9069\u7528\u7bc4\u56f2\u3084\u63a7\u9664\u984d\u304c\u7570\u306a\u308b\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u4f8b\u3068\u3057\u3066\u3001\u5bc4\u9644\u91d1\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u90fd\u9053\u5e9c\u770c\u304c\u6307\u5b9a\u3057\u305f\u5bc4\u9644\u91d1\u306f\u7a0e\u984d\u63a7\u9664\u73874%\u3001\u5e02\u533a\u753a\u6751\u304c\u6307\u5b9a\u3057\u305f\u5bc4\u9644\u91d1\u306f6%\u3001\u4e21\u65b9\u304b\u3089\u6307\u5b9a\u3055\u308c\u305f\u5bc4\u9644\u91d1\u306f10%\u306e\u63a7\u9664\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6307\u5b9a\u90fd\u5e02\u306b\u304a\u4f4f\u307e\u3044\u306e\u5834\u5408\u3001\u90fd\u9053\u5e9c\u770c\u6307\u5b9a\u306f2%\u3001\u5e02\u533a\u753a\u6751\u6307\u5b9a\u306f8%\u3068\u306a\u308a\u307e\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u3082\u5730\u57df\u5dee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u81ea\u6cbb\u4f53\u72ec\u81ea\u306e\u63a7\u9664\u5236\u5ea6\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u304a\u4f4f\u307e\u3044\u306e\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3059\u308b\u304b\u3001\u76f4\u63a5\u554f\u3044\u5408\u308f\u305b\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u63a7\u9664\u7533\u8acb\u306e\u969b\u306f\u3001\u81ea\u6cbb\u4f53\u304c\u767a\u884c\u3059\u308b\u6761\u4f8b\u3067\u6307\u5b9a\u3055\u308c\u305f\u56e3\u4f53\u7b49\u306e\u9818\u53ce\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u4f4f\u6240\u5730\u306e\u5e02\u533a\u753a\u6751\u3078\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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\"3\u4eba\u306e\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u3068\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30a4\u30e1\u30fc\u30b8\"
\n\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u306e\u9032\u6b69\u306b\u3088\u308a\u3001\u4f4f\u6c11\u7a0e\u63a7\u9664\u7533\u544a\u306e\u696d\u52d9\u52b9\u7387\u5316\u304c\u5927\u304d\u304f\u9032\u5c55\u3057\u3066\u3044\u307e\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u3084\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u6765\u306e\u624b\u4f5c\u696d\u306b\u3088\u308b\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u6b63\u78ba\u306a\u51e6\u7406\u3092\u5b9f\u73fe\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

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\u307e\u3068\u3081<\/h2>\n

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\n\u4f4f\u6c11\u7a0e\u63a7\u9664\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u52b4\u52d9\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u5b9f\u52d9\u77e5\u8b58\u3067\u3059\u3002\u63a7\u9664\u5bfe\u8c61\u9805\u76ee\u3084\u6240\u5f97\u5236\u9650\u306e\u628a\u63e1\u304b\u3089\u3001\u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099\u3001\u7533\u8acb\u624b\u7d9a\u304d\u307e\u3067\u306e\u4e00\u9023\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u696d\u52d9\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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