![\"\"](\"https:\/\/vs-group.jp\/tax\/startup\/zenkoku\/wp-content\/uploads\/2018\/08\/book.jpg\")
<\/p>\r\n\r\n<\/p>\r\n\r\n
\u307e\u305a\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u7bc0\u7a0e\u65b9\u6cd5\u306e\u4e2d\u3067\u3082\u738b\u9053\u4e2d\u306e\u738b\u9053 \u300c\u5f79\u54e1\u5831\u916c\u306e\u6c7a\u3081\u65b9\u300d\u306e\u8a71\u3067\u3059\u3002<\/p>\r\n
\u6b63\u76f4\u3001\u3053\u308c\u3092\u3084\u3089\u305a\u3057\u3066\u4f55\u3092\u3084\u308b?\u3068\u3044\u3046\u307b\u3069\u3001\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\r\n
\u6cd5\u4eba\u7a0e\u7b49\u306e\u7a0e\u7387\u306f\u3001\u3060\u3044\u305f\u304430%\uff5e40%\u306e\u9593\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n
\u305d\u308c\u306b\u5bfe\u3057\u3066\u3001\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u30015%\uff5e40%\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u5408\u8a08\u3057\u305f\u7a0e\u7387\u306f\u300115%\uff5e50%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n
\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306f\u300c\u7d2f\u9032\u8ab2\u7a0e\u300d\u3068\u8a00\u3063\u3066\u3001\u6cd5\u4eba\u7a0e\u3068\u306f\u9055\u3044\u3001\u7a0e\u7387\u306e\u5e45\u304c\u5e83\u3044\u306e\u3067\u3059\u3002<\/p>\r\n
\u3068\u3044\u3046\u3053\u3068\u306f\u30fb\u30fb\u30fb<\/p>\r\n
\u3042\u308b\u4e00\u5b9a\u306e\u6240\u5f97\u307e\u3067\u306f\u3001\u6cd5\u4eba\u3067\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3088\u308a\u3082\u3001\u500b\u4eba\u3067\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3063\u305f\u65b9\u304c\u3001\u6cd5\u4eba+\u500b\u4eba\u306e\u7a0e\u91d1\u306e\u5408\u8a08\u91d1\u984d\u306f\u5b89\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n \u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308b\u3001\u305d\u306e\u5f79\u54e1\u5831\u916c\u30e9\u30a4\u30f3\u306e\u3053\u3068\u3092\u3001\u79c1\u305f\u3061\u306f\u300c\u6700\u9069\u5f79\u54e1\u5831\u916c\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\r\n \u4f8b\u3048\u3070\u3001\u5e74\u9593\u30671,360\u4e07\u5186\u306e\u5229\u76ca\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3001\u6b21\u306e2\u3064\u306e\u4f8b\u3092\u6bd4\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n (\u6276\u990a\u5bb6\u65cf\u306f\u59bb\u3068\u5b50\u4f9b2\u4eba\u3002\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u8003\u616e\u3057\u306a\u3044\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002)<\/p>\r\n (1)\u3068(2)\u3092\u6bd4\u3079\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n \u306a\u3093\u3068\u3001\u3053\u308c\u3060\u3051\u3067 \u7d04100\u4e07\u5186\u3082\u7d0d\u7a0e\u984d\u304c\u9055\u3044\u307e\u3059!<\/strong><\/p>\r\n \u3053\u306e\u3088\u3046\u306b\u3001\u793e\u9577\u306e\u5f79\u54e1\u5831\u916c\u3092\u6700\u9069\u306a\u30e9\u30a4\u30f3\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7bc0\u7a0e\u306e\u7b2c\u4e00\u6b69\u3067\u3059\u3002<\/p>\r\n \u3055\u3089\u306b\u3067\u3059!<\/p>\r\n \u3082\u3057\u793e\u9577\u304c\u3054\u7d50\u5a5a\u3055\u308c\u3066\u3044\u3066\u3001\u5965\u69d8\u3068\u4e00\u7dd2\u306b\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u793e\u9577\u4e00\u4eba\u3067\u6708100\u4e07\u5186\u306e\u5f79\u54e1\u5831\u916c\u3092\u53d7\u3051\u53d6\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5965\u3055\u3093\u30682\u4eba\u3067\u5206\u3051\u3066\u5f79\u54e1\u5831\u916c\u3092\u652f\u7d66\u3057\u305f\u3089\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b?<\/p>\r\n \u4f8b\u3048\u3070\u3001\u793e\u9577\u4e00\u4eba\u3067\u6708100\u4e07\u5186\u306e\u5f79\u54e1\u5831\u916c\u3092\u21d2\u3000\u793e\u9577\u304c\u670860\u4e07\u5186\u3001\u5965\u3055\u3093\u304c\u670840\u4e07\u5186\u306b\u5909\u66f4\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n \u793e\u95771\u4eba\u3067100\u4e07\u5186\u306e\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u984d\u306f\u7d04200\u4e07\u5186\u3067\u3057\u305f\u3002<\/p>\r\n \u305d\u308c\u304c\u3001\u793e\u957760\u4e07\u5186\u30fb\u5965\u3055\u309340\u4e07\u5186\u306b\u306a\u308b\u3068\u30012\u4eba\u306e\u5408\u8a08\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306f\u7d04130\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n \u3064\u307e\u308a\u3001\u793e\u95771\u4eba\u3067100\u4e07\u5186\u306e\u5834\u5408\u3068\u6bd4\u3079\u308b\u3068\u3001\u7d0470\u4e07\u5186\u3082\u306e\u7bc0\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n \u3082\u3061\u308d\u3093\u3001\u5965\u3055\u3093\u304c\u4f1a\u793e\u306e\u696d\u52d9\u306b\u95a2\u308f\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u96e3\u3057\u3044\u3067\u3059\u304c\u3001\u5c11\u3057\u3067\u3082\u95a2\u308f\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3057\u3063\u304b\u308a\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n \u305f\u3060\u3057\u3001\u5f79\u54e1\u5831\u916c\u306f\u3001\u671f\u9996\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u6c7a\u5b9a\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002 \u305d\u308c\u3092\u3059\u308b\u3060\u3051\u3067\u3001\u7d0d\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n \u6700\u9069\u5f79\u54e1\u5831\u916c\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u3053\u308c\u3060\u3051\u3067\u3059\u3050\u306b\u6570\u5341\u4e07\u3001\u6570\u767e\u4e07\u306e\u7bc0\u7a0e\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\r\n \u3053\u3053\u307e\u3067\u306f\u300c\u5f79\u54e1\u5831\u916c\u3092\u4f7f\u3063\u305f\u7bc0\u7a0e\u300d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n \u3053\u3053\u304b\u3089\u3054\u7d39\u4ecb\u3059\u308b\u306e\u306f\u3001\u793e\u9577\u3054\u81ea\u8eab\u306e\u300c\u793e\u5b85\u300d\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\r\n \u300c\u793e\u9577\u306e\u4f4f\u3093\u3067\u3044\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5bb6\u8cc3\u3092\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d<\/strong>\u3068\u3044\u3046\u3053\u3068\u306f\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b?<\/p>\r\n \u5168\u984d\u304c\u7d4c\u8cbb\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u3053\u306e\u300c\u793e\u5b85\u306b\u3059\u308b\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3092\u4f7f\u3048\u3070\u3001\u81ea\u5b85\u306e\u5bb6\u8cc3\u306e50%\u304f\u3089\u3044\u3092\u5408\u6cd5\u7684\u306b\u4f1a\u793e\u306e\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n \u4f8b\u3048\u3070\u6bce\u670820\u4e07\u5186\u306e\u5bb6\u8cc3\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u793e\u9577\u306f\u3001\u3082\u3057\u793e\u5b85\u306e\u7bc0\u7a0e\u3092\u3057\u306a\u3051\u308c\u3070\u5e74\u9593240\u4e07\u5186\u3092\u81ea\u5206\u306e\u5f79\u54e1\u5831\u916c\u306e\u4e2d\u304b\u3089\u652f\u6255\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n \u305d\u306e\u3046\u3061\u534a\u5206\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u306e\u3067\u3001\u5b9f\u8cea\u7684\u306a\u5bb6\u8cc3\u306e\u8ca0\u62c5\u984d\u3068\u3044\u3046\u306e\u306f\u304b\u306a\u308a\u6e1b\u308b\u306e\u3067\u3059\u3002<\/p>\r\n \u3069\u3046\u305b\u652f\u6255\u3046\u5bb6\u8cc3\u3067\u3059\u3002<\/p>\r\n \u3067\u3042\u308c\u3070\u3001\u793e\u5b85\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u975e\u5e38\u306b\u5927\u304d\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\r\n \u3053\u306e\u7bc0\u7a0e\u3092\u4f7f\u3046\u4e0a\u3067\u6700\u3082\u91cd\u8981\u306a\u70b9\u306f\u3001\u5927\u5bb6\u3055\u3093\u3068\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u793e\u9577\u500b\u4eba\u3067\u7d50\u3076\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u5927\u5bb6\u3055\u3093\u3068\u4f1a\u793e\u306e\u5951\u7d04\u306b\u3059\u308b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\r\n \u305d\u3057\u3066\u3001\u6bce\u6708\u306e\u5bb6\u8cc3\u306e\u5168\u984d\u306f\u3001\u4f1a\u793e\u304b\u3089\u76f4\u63a5\u5927\u5bb6\u3055\u3093\u306b\u652f\u6255\u3044\u3001\u305d\u3053\u306b\u4f4f\u3080\u793e\u9577\u306f\u3001\u5bb6\u8cc3\u306e\u8ca0\u62c5\u91d1(\u7d0430\uff5e50%)\u3092\u4f1a\u793e\u306b\u652f\u6255\u3046\u306e\u3067\u3059\u3002<\/p>\r\n \u3053\u308c\u3092\u3059\u308b\u3060\u3051\u3067\u3001\u793e\u9577\u306e\u81ea\u5b85\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u300c\u793e\u5b85\u300d\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n \u5bb6\u4e3b\u3055\u3093\u3068\u306e\u9593\u3067\u306f\u3001\u3067\u304d\u308c\u3070\u5951\u7d04\u66f8\u304b\u3089\u5dfb\u304d\u76f4\u3057\u3092\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u3067\u3059\u304c\u3001\u3069\u3046\u3057\u3066\u3082\u5951\u7d04\u66f8\u306e\u5dfb\u304d\u76f4\u3057\u304c\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u306f\u3001\u300c\u899a\u66f8\u300d\u3067\u3082\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\r\n \u3064\u307e\u308a\u300c\u899a\u66f8\u300d\u3067\u300c\u5951\u7d04\u66f8\u306e\u7b2c\u25cb\u6761\u306e\u501f\u4e3b\u306f\u25cb\u25cb\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\u3068\u3059\u308b\u300d\u3068\u3044\u3046\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u899a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u5bb6\u4e3b\u3068\u501f\u4e3b\u3067\u3042\u308b\u793e\u9577\u306e\u30cf\u30f3\u30b3\u3092\u62bc\u3057\u3066\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\r\n 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