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class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u4ee4\u548c8\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e<\/strong>\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u3068\u3001\u4ee4\u548c8\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u306a\u3069\u3001\u4ee4\u548c8\u5e7412\u6708\u4ee5\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u304c\u751f\u3058\u307e\u3059\uff08\u4ee4\u548c8\u5e7411\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002\u7d66\u4e0e\u8a08\u7b97\u3084\u5e74\u672b\u8abf\u6574\u3092\u62c5\u5f53\u3059\u308b\u4e8b\u696d\u8005\u306f\u3001\u6700\u65b0\u306e\u69d8\u5f0f\u3068\u8a08\u7b97\u65b9\u6cd5\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">2. \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u6700\u9ad875\u4e07\u5186\u306b\uff08\u4ee4\u548c9\u5e74\u5206\u304b\u3089\uff09<\/h2>\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u6ce8\u76ee\u5ea6\u304c\u9ad8\u3044\u306e\u304c\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\u3067\u3059\u3002\u6700\u9ad8\u63a7\u9664\u984d\u304c\u3001\u3053\u308c\u307e\u3067\u306e65\u4e07\u5186\u304b\u308975\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">75\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u306b\u52a0\u3048\u3066\u3001\u671f\u9650\u5185\u306e\u96fb\u5b50\u7533\u544a\uff08e-Tax\uff09\u3068\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u306e\u5099\u4ed8\u3051\u30fb\u4fdd\u5b58\u304c\u8981\u4ef6\u306b\u306a\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6240\u5f97\u304c\u540c\u3058\u3067\u3082\u63a7\u9664\u304c10\u4e07\u5186\u5897\u3048\u308c\u3070\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3042\u308f\u305b\u3066\u304a\u304a\u3080\u306d1.5\u4e07\u5186\u301c3\u4e07\u5186\u7a0b\u5ea6\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u306a\u308b\u8a08\u7b97\u3067\u3059\uff08\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\uff09\u3002<\/p>\n\n<p 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