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{"id":4414,"date":"2019-08-20T09:18:14","date_gmt":"2019-08-20T09:18:14","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/?p=4414"},"modified":"2021-08-14T14:49:35","modified_gmt":"2021-08-14T14:49:35","slug":"column-76","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/column-76\/","title":{"rendered":"\u3010\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc \u7279\u5225\u7de8\u3011\u79c1\u306a\u3089\u3053\u3046\u3059\u308b\uff01 \u5c31\u696d\u898f\u5247\u7121\u6599\u30ec\u30d3\u30e5\u30fc"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u3044\u3064\u3082\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tokyo Consulting Firm Pvt. Ltd.\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u65e5\u9803\u3054\u611b\u9867\u9802\u3044\u3066\u3044\u308b\u7686\u69d8\u3078\u6709\u76ca\u306a\u60c5\u5831\u3092\u304a\u5c4a\u3051\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u4eca\u6708\u306f\u300c\u3010\u7279\u5225\u7de8\u3011\u79c1\u306a\u3089\u3053\u3046\u3059\u308b\uff01 \u5c31\u696d\u898f\u5247\u7121\u6599\u30ec\u30d3\u30e5\u30fc \u300d\u3092\u914d\u4fe1\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c9\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u3001\u62e0\u70b9\u9577\u306e\u982d\u3092\u60a9\u307e\u3059\u554f\u984c\u306e\u30d9\u30b9\u30c83\u306b\u306f\u3001\u30a4\u30f3\u30c9\u4eba\u30b9\u30bf\u30c3\u30d5\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u304c\u5165\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3068\u5b58\u3058\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u52e4\u7d9a\u5e74\u6570\u3068\u6bd4\u4f8b\u3057\u3066\u6bce\u5e74\u4e0a\u6607\u3059\u308b\u4eba\u4ef6\u8cbb\u3001\u4e00\u65b9\u305d\u306e\u7d66\u4e0e\u3068\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u304c\u9023\u52d5\u3057\u3066\u3044\u306a\u3044\u30b9\u30bf\u30c3\u30d5\u3001\u3044\u304f\u3089\u6539\u5584\u3092\u4fc3\u3057\u3066\u3044\u3066\u3082\u4e00\u5411\u306b\u6539\u5584\u3055\u308c\u306a\u3044\u30b9\u30bf\u30c3\u30d5\u3001\u30a4\u30f3\u30c9\u653f\u5e9c\u304b\u3089\u306e\u983b\u7e41\u306a\u6539\u6b63\u3078\u306e\u5bfe\u5fdc\u7b49\u3001\u60a9\u307f\u306f\u5c3d\u304d\u306a\u3044\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u3053\u3046\u3044\u3063\u305f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u3001\u3042\u308b\u3079\u304d\u59ff\u306b\u623b\u3059\u305f\u3081\u3001\u6e1b\u7d66\u3092\u8003\u3048\u305f\u308a\u3001\u89e3\u96c7\u3092\u8003\u3048\u305f\u308a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6b63\u5f53\u306a\u5c31\u696d\u898f\u5247\u3084\u8a55\u4fa1\u5236\u306e\u6574\u5099\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001\u672c\u65e5\u306f\u3001\u5f0a\u793e\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u300c\u79c1\u306a\u3089\u3053\u3046\u3059\u308b\uff01\u300d\u30b7\u30ea\u30fc\u30ba\u306e\u7279\u5225\u7de8\u3068\u3057\u3066\u3001<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u5c31\u696d\u898f\u5247\u306b\u95a2\u308f\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Topics<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c9\u306e\u52b4\u52d9\u6700\u65b0\u52d5\u5411\u306b\u3064\u3044\u3066\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5c31\u696d\u898f\u5247\u306e\u7b56\u5b9a\u306b\u3064\u3044\u3066<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5c31\u696d\u898f\u5247\u7b56\u5b9a\u306e\u6d41\u308c<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u306a\u305c\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u306b\u53d6\u308a\u7d44\u3080\u306e\u304b<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5c31\u696d\u898f\u5247\u7121\u6599\u30ec\u30d3\u30e5\u30fc\u306e\u3054\u6848\u5185<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1\u3000\u3010\u30a4\u30f3\u30c9\u306e\u52b4\u52d9\u6700\u65b0\u52d5\u5411\u306b\u3064\u3044\u3066\u3011<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u3054\u5b58\u77e5\u306e\u901a\u308a\u3001\u82f1\u56fd\u304b\u3089\u306e\u72ec\u7acb\u5f8c\u3001\u793e\u4f1a\u4e3b\u7fa9\u653f\u7b56\u3092\u63a8\u3057\u9032\u3081\u305f\u305f\u3081\u3001\u52b4\u50cd\u8005\u3092\u4fdd\u8b77\u3059\u308b\u6cd5\u5f8b\u304c\u6570\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u52b4\u52d9\u95a2\u9023\u306e\u6539\u6b63\u3082\u983b\u7e41\u306b\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u9069\u5207\u306a\u4fdd\u8b77\/\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u305f\u3081\u306b\u306f\u3001\u52b4\u52d9\u6539\u6b63\u306e\u52d5\u5411\u306b\u6ce8\u8996\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306b\u3066\u3001\u30a4\u30f3\u30c9\u306e\u52b4\u52d9\u6700\u65b0\u52d5\u5411\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>\uff3b2019\u5e742\u6708\u4e88\u7b97\u6848\u3088\u308a\uff3d<\/b><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><b>\u56fd\u5bb6\u5e74\u91d1\u5236\u5ea6(National Pension System\u3001\u4ee5\u4e0b\u300cNPS\u300d)\u306b\u304a\u3051\u308b\u653f\u5e9c\u8ca0\u62c5\u984d\u306e\u5897\u52a0<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">NPS \u306b\u304a\u3051\u308b\u4fdd\u967a\u6599\u306e\u8ca1\u6e90\u3092\u62e0\u51fa\u3059\u308b\u305f\u3081\u3001\u653f\u5e9c\u8ca0\u62c5\u984d\u304c\u5f93\u696d\u54e1\u306e\u57fa\u672c\u7d66\u306e 14%\u306b\u5897\u52a0\u3059\u308b\u63d0\u6848\u304c\u3055\u308c\u307e\u3057\u305f\u3002\u4e00\u65b9\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\u306f\u5f93\u6765\u901a\u308a 10%\u306b\u636e\u3048\u7f6e\u304f\u898b\u8fbc\u307f\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><b>\u975e\u7d44\u7e54\u90e8\u9580\u5c31\u52b4\u8005\u306b\u5bfe\u3059\u308b\u8cde\u4e0e\u984d\u5897\u52a0<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u975e\u7d44\u7e54\u90e8\u9580\u5c31\u52b4\u8005\u304c\u53d7\u7d66\u3059\u308b\u8cde\u4e0e\u306e\u4e0b\u9650\u984d\u3092 3,500 \u30eb\u30d4\u30fc\u304b\u3089\u30017,000 \u30eb\u30d4\u30fc\u3078\u3001\u4e0a\u9650\u984d\u3092 1\u4e07\u30eb\u30d4\u30fc\u304b\u3089 2 \u4e07 1,000 \u30eb\u30d4\u30fc\u3078\u4e0a\u65b9\u4fee\u6b63\u3059\u308b\u63d0\u6848\u304c\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><b>\u975e\u8ab2\u7a0e\u306e\u9000\u8077\u91d1\u652f\u7d66\u984d\u306e\u5897\u52a0<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u9000\u8077\u91d1\u652f\u7d66\u984d\u306e\u4e0a\u9650\u304c 100 \u4e07\u30eb\u30d4\u30fc\u304b\u3089 200 \u4e07\u30eb\u30d4\u30fc\u306b\u5897\u52a0\u3059\u308b\u63d0\u6848\u304c\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><b>\u5f93\u696d\u54e1\u56fd\u5bb6\u4fdd\u967a\u6cd5(The Employees\u2019 State Insurance\u3001\u4ee5\u4e0b\u300cESI\u300d)\u9069\u7528\u8005\u306e\u62e1\u5927<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u5f93\u6765\u3001\u52b4\u50cd\u8005\u6570 10 \u4eba\u4ee5\u4e0a\u306e\u5de5\u5834\u3042\u308b\u3044\u306f\u3001\u52b4\u50cd\u8005\u6570 20 \u4eba\u4ee5\u4e0a\u306e\u305d\u306e\u4ed6\u65bd\u8a2d\u3001\u4e8b\u52d9\u6240\u306b\u52e4\u52d9\u3059\u308b\u6708\u9593\u7d66\u4e0e\u304c 1 \u4e07 5,000 \u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u5f93\u696d\u54e1\u304c\u540c\u6cd5\u306e\u5bfe\u8c61\u3067\u3057\u305f\u304c\u3001\u7d66\u4e0e\u8981\u4ef6\u90e8\u5206\u3092 2 \u4e071,000 \u30eb\u30d4\u30fc\u306b\u5897\u52a0\u3059\u308b\u610f\u5411\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><b>\u5f93\u696d\u54e1\u9000\u8077\u6e96\u5099\u57fa\u91d1\uff08The Employees\u2019 Provident Fund\u3001EPF\uff09\u53ca\u3073\u5f93\u696d\u54e1\u5e74\u91d1\u30b9\u30ad\u30fc\u30e0\uff08The Employees\u2019 Pension Scheme\u3001EPS\uff09\u306b\u304a\u3051\u308b\u6b7b\u4ea1\u6642\u624b\u5f53\u984d\u5897\u52a0<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u6b7b\u4ea1\u6642\u306e\u652f\u7d66\u624b\u5f53\u984d\u3092 25 \u4e07\u30eb\u30d4\u30fc\u304b\u3089 60 \u4e07\u30eb\u30d4\u30fc\u306b\u5897\u52a0\u3059\u308b\u63d0\u6848\u304c\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>[\u5f93\u696d\u54e1\u56fd\u5bb6\u4fdd\u967a\u6cd5(ESI)\u306e\u6539\u6b63\u52d5\u5411]<\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">ESI\u3068\u547c\u3070\u308c\u308b\u5f93\u696d\u54e1\u56fd\u5bb6\u4fdd\u967a\u6cd5\u306f\u52b4\u50cd\u6cd5\u898f\u306e\u4e2d\u306b\u542b\u307e\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u52b4\u50cd\u6cd5\u898f\u306b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u30665\u3064\u3042\u308a\u3001\u5c31\u696d\u6642\u9593\u3001\u8a66\u7528\u671f\u9593\u3001\u7d66\u4e0e\u652f\u7d66\u65e5\u3001\u4f11\u65e5\u30fb\u795d\u65e5\u3001\u6709\u7d66\u4f11\u6687\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ESI\u3068\u306f\u3001\u5f93\u696d\u54e1\u304c10\u540d\u4ee5\u4e0a\u306e\u4f1a\u793e\u304c\u5bfe\u8c61\u306b\u306a\u308b\u4fdd\u967a\u5236\u5ea6\u3067\u3059\u3002\u307e\u305f\u3001\u5f53\u4fdd\u967a\u306e\u5bfe\u8c61\u8005\u3082\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6708\u984d\u7d66\u4e0e\u304c21,000 INR\u4ee5\u4e0b\u306e\u5f93\u696d\u54e1\u306e\u307f\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\uff08\u524d\u8ff0\uff09\u3002\u4fdd\u967a\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u6642\u7684\uff08\u75c5\u6c17\u3084\u51fa\u7523\u3001\u52b4\u50cd\u707d\u5bb3\u306b\u3088\u308b\u8eab\u4f53\u969c\u5bb3\uff09\u3084\u6052\u4e45\u7684\uff08\u52b4\u50cd\u707d\u5bb3\u306b\u3088\u308b\u8eab\u4f53\u969c\u5bb3\uff09\u306a\u52b4\u50cd\u707d\u5bb3\u7b49\u3092\u30ab\u30d0\u30fc\u3059\u308b\u4fdd\u967a\u5236\u5ea6\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&lt;\u6ce8&gt; \u639b\u91d1\u5408\u8a08\uff08\u5f93\u696d\u54e1\u8ca0\u62c5+\u4f1a\u793e\u8ca0\u62c5\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">2019\u5e746\u670813\u65e5\u306b\u3001\u4e2d\u592e\u653f\u5e9c\u306f\u3001ESIC(Employees\u2019 State Insurance Corporation)\u3068\u306e\u5354\u8b70\u306e\u5f8c\u30012019\u5e74\u5f93\u696d\u54e1\u56fd\u5bb6\u4fdd\u967a\uff08\u4e2d\u592e\uff09\u6539\u6b63\u898f\u5247\u3092\u901a\u77e5\u3057\u307e\u3057\u305f\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 <\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">ESI\u3067\u306f\u3001\u540c\u6cd5\u306b\u57fa\u3065\u304d\u88ab\u4fdd\u967a\u8005\u306b\u533b\u7642\u3001\u73fe\u91d1\u7d66\u4ed8\u3001\u51fa\u7523\u3001\u969c\u5bb3\u304a\u3088\u3073\u6276\u990a\u624b\u5f53\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002ESI\u306b\u57fa\u3065\u3044\u3066\u63d0\u4f9b\u3055\u308c\u308b\u7d66\u4ed8\u91d1\u306f\u3001\u96c7\u7528\u4e3b\u304a\u3088\u3073\u5f93\u696d\u54e1\u306b\u3088\u308b\u7d66\u4ed8\u91d1\u306b\u3088\u3063\u3066\u8cc4\u308f\u308c\u3066\u304a\u308a\u3001\u52b4\u50cd\u7701\u3092\u901a\u3058\u3066\u30a4\u30f3\u30c9\u653f\u5e9c\u304cESI\u306b\u57fa\u3065\u3044\u3066\u62e0\u51fa\u7387\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4eca\u56de\u3001\u96c7\u7528\u4e3b\u306e\u62e0\u51fa\u7387\u30924.75\uff05\u304b\u30894\uff05\u306b\u3001\u307e\u305f\u5f93\u696d\u54e1\u306e\u62e0\u51fa\u7387\u30921.75\uff05\u304b\u30891\uff05\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3068\u3044\u3046\u6539\u5b9a\u7387\u3092\u901a\u77e5\u3057\u307e\u3057\u305f\u3002\u5909\u66f4\u304a\u3088\u3073\u6539\u8a02\u3055\u308c\u305f\u62e0\u51fa\u7387\u306f\u30012019\u5e747\u67081\u65e5\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6539\u5b9a\u3055\u308c\u305f\u5272\u5408\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u65e2\u5b58\u7387\uff08\uff05\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u6848\u7387\uff08\uff05\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6539\u5b9a\u7387\uff08\uff05\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u96c7\u7528\u4e3b\u306e\u62e0\u51fa\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4.75<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4.00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3.25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u62e0\u51fa\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.75<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0.75<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7dcfESI\u306e\u8ca2\u732e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6.50<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5.00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4.00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n<\/span><b>[\u88ab\u96c7\u7528\u8005\u7a4d\u7acb\u57fa\u91d1\uff08EPF\uff09\u306e\u6539\u6b63\u52d5\u5411]<\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u306e\u4e00\u3064\u3067\u3042\u308b\u88ab\u96c7\u7528\u8005\u7a4d\u7acb\u57fa\u91d1(EPF)\u306b\u65b0\u305f\u306a\u30eb\u30fc\u30eb\u304c\u52a0\u308f\u308a\u307e\u3057\u305f\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u304a\u3055\u3089\u3044\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u88ab\u96c7\u7528\u8005\u7a4d\u7acb\u57fa\u91d1\u3067\u306f\u3001\u5f93\u696d\u54e1\u306e\u6bce\u6708\u306e\u57fa\u672c\u7d66\u306b\u7269\u4fa1\u4e0a\u6607\u624b\u5f53\u3001\u6b8b\u7559\u624b\u5f53\u3092\u52a0\u3048\u305f\u91d1\u984d\u306e12%\u306e\u984d\u3092\u4f1a\u793e\u5074\u304c\u7d66\u6599\u63a7\u9664\u3057\u3001EPFO\u3078\u639b\u3051\u91d1\u3068\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u3067\u3001\u5f53\u8a72\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u5f8c\u306e\u751f\u6d3b\u4fdd\u969c\u306e\u305f\u3081\u306e\u7d66\u4ed8\u91d1\u306e\u7a4d\u7acb\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u4e0a\u8a18\u306b\u52a0\u3048\u3001\u6bce\u6708\u306e\u57fa\u672c\u7d66\u306b\u7269\u4fa1\u4e0a\u6607\u624b\u5f53\u3001\u6b8b\u7559\u624b\u5f53\u3092\u52a0\u3048\u305f\u91d1\u984d\u306e3.67%\u306f\u3001<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u4f1a\u793e\u5074\u8ca0\u62c5\u3068\u3057\u3066\u3001EPFO\u3078\u7a4d\u307f\u7acb\u3066\u3089\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u30011\u304b\u6708\u4ee5\u4e0a\u306e\u671f\u9593\u3001\u7d99\u7d9a\u7684\u306a\u96c7\u7528\u304c\u898b\u3089\u308c\u306a\u3044\uff08\u5931\u696d\u306a\u3069\uff09\u5834\u5408\u3001<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u6255\u623b\u4e0d\u53ef\u306e\u524d\u6255\u91d1\u3068\u3057\u3066\u7a4d\u7acb\u91d1\u6b8b\u9ad8\u306e75\uff05\u307e\u3067\u3092\u53d7\u9818\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u5931\u696d\u8005\u5074\u306e\u6551\u6e08\u7b56\u3068\u306a\u308b\u3088\u3046\u306a\u6539\u6b63\u304c\u767a\u8868\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2\u3000\u3010\u5c31\u696d\u898f\u5247\u306e\u7b56\u5b9a\u306b\u3064\u3044\u3066\u3011<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c9\u3067\u306f\u3001\u96c7\u7528\u8005\u3068\u88ab\u96c7\u7528\u8005\u9593\u3067\u66f8\u9762\u306b\u3088\u308b\u96c7\u7528\u5951\u7d04\u66f8\u3001\u53c8\u306f\u5c31\u696d\u898f\u5247\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u4e0a\u306e\u7b56\u5b9a\u7fa9\u52d9\u3068\u3057\u3066\u306f\u3001\u7523\u696d\u96c7\u7528\uff08\u5c31\u696d\u898f\u5247\uff09\u6cd5\u306b\u3088\u308a\u3001\u300c100\u540d\u4ee5\u4e0a\uff08\u5dde\u306b\u3088\u308b\uff09\u306e\u30ef\u30fc\u30af\u30de\u30f3\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u5de5\u5834\u7b49\u7523\u696d\u65bd\u8a2d\u300d\u306b\u9650\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306e\u307f\u52b4\u50cd\u5c40\u306b\u5c4a\u3051\u51fa\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u306a\u304c\u3089\u3001100\u540d\u672a\u6e80\u306e\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u66f8\u9762\u306b\u3088\u308a\u96c7\u7528\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u5b9a\u3081\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u52b4\u4f7f\u95a2\u4fc2\u3092\u5186\u6ed1\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4e0d\u53ef\u6b20\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5f93\u696d\u54e1\u3068\u306e\u52b4\u4f7f\u7d1b\u4e89\u306e\u30ea\u30b9\u30af\u4f4e\u6e1b\u306e\u305f\u3081\u306b\u3082\u975e\u5e38\u306b\u91cd\u8981\u306a\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u52d9\u4e0a\u306f\u3001\u5f93\u696d\u54e1\u306b\u500b\u5225\u306b\u96c7\u7528\u5951\u7d04\u66f8\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3068\u306a\u308b\u305f\u3081\u3001<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5171\u901a\u306e\u52b4\u50cd\u6761\u4ef6\u3092\u5c31\u696d\u898f\u5247\u3068\u3057\u3066\u7b56\u5b9a\u3057\u3001\u5f93\u696d\u54e1\u306b\u5468\u77e5\u3055\u305b\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u7b56\u5b9a\u7fa9\u52d9\u306b\u8a72\u5f53\u3057\u306a\u3044\u5c0f\u898f\u6a21\u306a\u4f01\u696d\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u69d8\u306b\u5c31\u696d\u898f\u5247\u306b\u5b9a\u3081\u308b\u3079\u304d\u52b4\u50cd\u6761\u4ef6\u3084\u670d\u52d9\u898f\u5b9a\u7b49\u3092\u96c7\u7528\u5951\u7d04\u66f8\u3068\u3057\u3066\u66f8\u9762\u3067\u6e96\u5099\u3059\u308b\u3053\u3068\u306f\u3001\u540c\u69d8\u306b\u4e0d\u53ef\u6b20\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u4e0a\u306e\u898f\u5b9a\u304c\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5c06\u6765\u8d77\u3053\u308a\u3048\u308b\u52b4\u52d9\u30ea\u30b9\u30af\u3092\u9451\u307f\u3066\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3\u3000\u3010\u5c31\u696d\u898f\u5247\u4f5c\u6210\u306e\u6d41\u308c\u3011<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u5c31\u696d\u898f\u5247\u4f5c\u6210\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6d41\u308c\u3067\u9032\u3081\u3066\u3044\u304f\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u25bb<\/span><span style=\"font-weight: 400;\">\u5c0e\u5165<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9a\u7fa9\u3084\u7528\u8a9e\u3001\u76ee\u7684\u306a\u3069\u306b\u95a2\u3057\u3066<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25bb<\/span><span style=\"font-weight: 400;\">\u5c31\u696d\u95a2\u4fc2<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63a1\u7528\u3084\u6607\u683c\u3001\u964d\u683c\u306a\u3069\u306b\u95a2\u3057\u3066<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25bb<\/span><span style=\"font-weight: 400;\">\u5c31\u696d\u6642\u9593<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u52e4\u7c3f\u3001\u6b20\u52e4\u3001\u6642\u9593\u5916\u51fa\u52e4\u306a\u3069\u306b\u95a2\u3057\u3066<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25bb<\/span><span style=\"font-weight: 400;\">\u4f11\u6687<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u7d66\u4f11\u6687\u3084\u305d\u306e\u4ed6\u7279\u5225\u4f11\u6687\u306a\u3069\u306b\u95a2\u3057\u3066<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25bb<\/span><span style=\"font-weight: 400;\">\u624b\u5f53\u30fb\u798f\u5229\u539a\u751f\u3001<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u5236\u5ea6\u304a\u3088\u3073\u624b\u5f53\u306a\u3069\u306b\u95a2\u3057\u3066<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25bb<\/span><span style=\"font-weight: 400;\">\u51e6\u7f70<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u7fa9\u52d9\u53ca\u3073\u51e6\u7f70\u306a\u3069\u306b\u95a2\u3057\u3066<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25bb<\/span><span style=\"font-weight: 400;\">\u96c7\u7528\u89e3\u9664<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u5b9a\u7fa9\u3001\u96c7\u7528\u89e3\u9664\u306e\u6761\u4ef6\u3001\u9000\u8077\u91d1\u306a\u3069\u306b\u3064\u3044\u3066<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25bb<\/span><span style=\"font-weight: 400;\">\u7d50\u3073<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u82e6\u60c5\u7533\u3057\u305f\u3066\u3001\u6709\u52b9\u671f\u9650\u3001\u898f\u5b9a\u3068\u7de0\u7d50\u306a\u3069\u306b\u95a2\u3057\u3066<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">4\u3000\u3010\u306a\u305c\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u306b\u53d6\u308a\u7d44\u3080\u306e\u304b\u3011<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u4e8b\u52d9\u6240\u6bcd\u4f53\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3067\u3042\u308b\u5f0a\u793e\u304c\u306a\u305c\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u3092\u91cd\u8981\u8996\u3059\u308b\u306e\u304b\uff1f\u3000\u307e\u305a\u521d\u3081\u306b\u3001\u5f0a\u793e\u306f\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u3092\u7d4c\u55b6\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b7\u30b9\u30c6\u30e0\u3060\u3068\u6349\u3048\u3066\u3044\u307e\u3059\u3002\u8a55\u4fa1\u5236\u5ea6\u306f\u4eba\u4e8b\u8003\u8ab2\u306b\u3088\u308b\u6607\u7d66\u7387\u6c7a\u5b9a\u306e\u30c4\u30fc\u30eb\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u304c\u5f37\u3044\u3067\u3059\u304c\u3001\u5f0a\u793e\u3068\u3057\u3066\u306f\u3001\u3042\u304f\u307e\u3067\u6d77\u5916\u62e0\u70b9\u306e\u30d3\u30b8\u30e7\u30f3\u306e\u9054\u6210\u3084\u696d\u7e3e\u306e\u5411\u4e0a\u3092\u7b2c\u4e00\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u308c\u3068\u4f75\u305b\u3066\u3001\u30ed\u30fc\u30ab\u30e9\u30a4\u30bc\u30fc\u30b7\u30e7\u30f3\u306e\u9054\u6210\u3001\u30df\u30c9\u30eb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u80b2\u6210\u3001\u696d\u52d9\u6a19\u6e96\u5316\u7b49\u306b\u3082\u6a5f\u80fd\u3059\u308b\u3082\u306e\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u5f0a\u793e\u306b\u306f\u300c\u3059\u3079\u3066\u306e\u7d4c\u55b6\u8ab2\u984c\u306f\u3001\u6570\u5b57\u306b\u73fe\u308c\u308b\u300d\u3068\u3044\u3046\u4fe1\u5ff5\u304c\u3042\u308a\u307e\u3059\u3002\u6570\u5024\u76ee\u6a19\u7ba1\u7406\u306e\u30c4\u30fc\u30eb\u3068\u3057\u3066\u3001\u30d0\u30e9\u30f3\u30b9\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u3068\u3044\u3046\u30b3\u30f3\u30bb\u30d7\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u4f01\u696d\u6d3b\u52d5\u3092\u8ca1\u52d9\u306e\u8996\u70b9\u3068\u305d\u306e\u4ed63\u3064\u306e\u8996\u70b9\uff08\u9867\u5ba2\u306e\u8996\u70b9\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u8996\u70b9\u3001\u7d44\u7e54\u30fb\u4eba\u306e\u8996\u70b9\uff09\u304b\u3089\u6349\u3048\u308b\u8003\u3048\u65b9\u3067\u3059\u3002\u305d\u306e\u4ed63\u3064\u306e\u8996\u70b9\u304c\u539f\u56e0\u3068\u306a\u308a\u3001\u8ca1\u52d9\u306e\u8996\u70b9\u3001\u3059\u306a\u308f\u3061\u4f01\u696d\u6d3b\u52d5\u306e\u7d50\u679c\u3068\u306a\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u3069\u3053\u306b\u624b\u3092\u6253\u3064\u304b\u3068\u3044\u3046\u6226\u7565\u306f\u3001\u8ca1\u52d9\u306e\u8996\u70b9\u3092\u898b\u308c\u3070\u308f\u304b\u308b\u306e\u3067\u3001\u300c\u3059\u3079\u3066\u306e\u7d4c\u55b6\u8ab2\u984c\u306f\u3001\u6570\u5b57\u306b\u73fe\u308c\u308b\u300d\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u300c\u30d3\u30b8\u30cd\u30b9\u306f\u4eba\u300d\u3068\u3044\u308f\u308c\u308b\u3088\u3046\u306b\u3001\u7d4c\u55b6\u306e\u3042\u3089\u3086\u308b\u8af8\u554f\u984c\u306f\u6700\u7d42\u7684\u306b\u7d44\u7e54\u30fb\u4eba\u306e\u8996\u70b9\u306b\u96c6\u7d04\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u62e0\u70b9\u9577\u5074\u3067\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u6b21\u306a\u308b\u6253\u3061\u624b\u3092\u5b9f\u884c\u3059\u308b\u306e\u306f\u3001\u793e\u54e1\u4e00\u4eba\u4e00\u4eba\u306b\u4ed6\u306a\u3089\u306a\u3044\u305f\u3081\u3001<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u3001\u8cc3\u91d1\u898f\u5b9a\u3001\u5c31\u696d\u898f\u5247\u304b\u3089\u624b\u3092\u5165\u308c\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f0a\u793e\u3067\u306f\u3001\u7d4c\u55b6\u8ca1\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3068\u8a55\u4fa1\u5236\u5ea6\u3092\u7d71\u5408\u3055\u305b\u305f\u30af\u30e9\u30a6\u30c9\u578b\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u300c\u4eba\u4e8b\u306e\u821e\u53f0\u300d\u306e\u5c0e\u5165\u3001\u904b\u7528\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u767a\u5c55\u9014\u4e0a\u56fd\u3092\u4e2d\u5fc3\u306b\u597d\u8a55\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8\u00a8<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5\u3000\u3010\u5c31\u696d\u898f\u5247\u7121\u6599\u30ec\u30d3\u30e5\u30fc\u306e\u3054\u6848\u5185\u3011<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u65e5\u7cfb\u4f01\u696d\u69d8\u306e\u3054\u8981\u671b\u306b\u5fdc\u3058\u307e\u3057\u3066\u3001\u5f0a\u793e\u306b\u3066\u5c31\u696d\u898f\u5247\/\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u306e\u7121\u6599\u30ec\u30d3\u30e5\u30fc\u30b5\u30fc\u30d3\u30b9\u3092\u30b9\u30bf\u30fc\u30c8\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u524d\u8ff0\u3044\u305f\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u5065\u5168\u306a\u7d44\u7e54\u904b\u55b6\u306e\u305f\u3081\u306b\u306f\u3001\u6b63\u5f53\u306a\u5c31\u696d\u898f\u5247\u3084\u8cc3\u91d1\u898f\u5b9a\u3001<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u306b\u9023\u52d5\u3057\u305f\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u306e\u78ba\u7387\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u6587\u5316\u306e\u9055\u3044\u3001\u8a00\u8a9e\u306e\u9055\u3044\u3001\u5b97\u6559\u306e\u9055\u3044\u306a\u3069\u3001\u3053\u308c\u3089\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u30d0\u30ea\u30a2\u306e\u5143\u3068\u306a\u308b\u8981\u7d20\u306b\u632f\u308a\u56de\u3055\u308c\u3001\u3044\u3064\u307e\u3067\u3082\u30ed\u30fc\u30ab\u30e9\u30a4\u30bc\u30fc\u30b7\u30e7\u30f3\u304c\u9032\u307e\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u4f01\u696d\u69d8\u306f\u4e00\u5ea6\u81ea\u793e\u306e\u5c31\u696d\u898f\u5247\u3092\u898b\u76f4\u3059\u3001\u307e\u305f\u672a\u4f5c\u6210\u306e\u5834\u5408\u306f\u57fa\u790e\u304b\u3089\u4f5c\u308a\u3053\u3093\u3067\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u5f0a\u793e\u306b\u3066\u8cb4\u793e\u306e\u5c31\u696d\u898f\u5247\u306e\u6539\u5584\u70b9\u3084\u4fee\u6b63\u70b9\u3092\u7121\u6599\u3067\u30ec\u30d3\u30e5\u30fc\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u5f0a\u793e\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4eba\u4e8b\u52b4\u52d9\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u96c7\u7528\u5951\u7d04\u66f8\u4f5c\u6210\uff0f\u898b\u76f4\u3057<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5c31\u696d\u898f\u5247\u4f5c\u6210\uff0f\u898b\u76f4\u3057<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u4eba\u6750\u7d39\u4ecb<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u660e\u7d30\u66f8\u4f5c\u6210<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">PAN\u30fbFRRO\u767b\u9332\u4ee3\u884c<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u69cb\u7bc9\uff0f\u5c0e\u5165\u30b5\u30dd\u30fc\u30c8<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u6cd5\u52d9\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u7d1b\u4e89\u306e\u969b\u306e\u30b5\u30dd\u30fc\u30c8<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 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