\u3000\u3053\u3093\u306b\u3061\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3001\u30cf\u30ce\u30a4\u99d0\u5728\u54e1\u306e\u6d45\u91ce\u3067\u3059\u3002<\/p>\n

\u3000\u4eca\u56de\u306e\u30d6\u30ed\u30b0\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

\u3000\u8cc7\u7523\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u30012013\u5e746\u670810\u65e5\u306b\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u901a\u905445\/2013\/TT-BTC\u304c\u767a\u52b9\u3057\u3001\u3044\u304f\u3064\u304b\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u5909\u66f4\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n

\uff1c\u6e1b\u4fa1\u511f\u5374\u3000\u8010\u7528\u5e74\u6570\u8868\uff1e <\/span><\/p>\n<\/div>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \u8cc7\u7523\u9805\u76ee <\/p>\n<\/th>\n	\n \u8010\u7528\u5e74\u6570\uff08\u5e74\uff09 <\/p>\n<\/th>\n<\/tr>\n
\n \u6700\u77ed <\/p>\n<\/td>\n	\n \u6700\u9577 <\/p>\n<\/td>\n<\/tr>\n
\n \uff21\uff0e\u767a\u96fb\u6a5f\u53ca\u3073\u767a\u96fb\u8a2d\u5099<\/strong><\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n<\/tr>\n
\n 1.\u767a\u96fb\u6a5f <\/p>\n<\/td>\n	\n 8<\/p>\n<\/td>\n	\n \uff115<\/p>\n<\/td>\n<\/tr>\n
\n 2.\u767a\u96fb\u6a5f(\u6c34\u529b\u767a\u96fb\u3001\u706b\u529b\u767a\u96fb\u3001\u98a8\u529b\u767a\u96fb\u3001\u6df7\u5408\u30ac\u30b9\u767a\u96fb)<\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n 20<\/p>\n<\/td>\n<\/tr>\n
\n 3.\u5909\u96fb\u8a2d\u5099\u53ca\u3073\u96fb\u6c17\u8a2d\u5099 <\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 4.\u305d\u306e\u4ed6\u306e\u767a\u96fb\u6a5f\u53ca\u3073\u96fb\u6c17\u8a2d\u5099 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n \uff22\uff0e\u305d\u306e\u4ed6\u306e\u6a5f\u5668\u53ca\u3073\u88fd\u9020\u8a2d\u5099<\/strong><\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n<\/tr>\n
\n 1.\u5de5\u4f5c\u6a5f\u68b0 <\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n \uff115<\/p>\n<\/td>\n<\/tr>\n
\n 2.\u9271\u696d\u7528\u306e\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n \uff115<\/p>\n<\/td>\n<\/tr>\n
\n 3.\u30c8\u30e9\u30af\u30bf\u30fc <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 4.\u8fb2\u696d\u53ca\u3073\u6797\u7528\u306e\u6a5f\u68b0 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 5.\u9001\u6c34\u53ca\u3073\u71c3\u6599\u30dd\u30f3\u30d7 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n \uff115<\/p>\n<\/td>\n<\/tr>\n
\n 6.\u6cbb\u91d1\u3001\u9632\u9306\u3001\u8150\u98df\u8868\u9762\u52a0\u5de5\u7528\u306e\u8a2d\u5099 <\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n \uff115<\/p>\n<\/td>\n<\/tr>\n
\n 7.\u5316\u5b66\u54c1\u88fd\u9020\u8a2d\u5099 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 8.\u5efa\u7bc9\u8cc7\u6750\u3001\u30b9\u30c8\u30fc\u30f3\u30a6\u30a7\u30a2\u3001\u30ac\u30e9\u30b9\u88fd\u54c1\u88fd\u9020\u7528\u306e\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n	\n 20<\/p>\n<\/td>\n<\/tr>\n
\n 9.\u90e8\u54c1\u3001\u96fb\u5b50\u6a5f\u5668\u3001\u5149\u5b66\u6a5f\u5668\u3001\u7cbe\u5bc6\u6a5f\u5668\u306e\u88fd\u9020\u7528\u306e\u8a2d\u5099 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n \uff115<\/p>\n<\/td>\n<\/tr>\n
\n 10.\u76ae\u88fd\u54c1\u53ca\u3073\u4e8b\u52d9\u7528\u54c1\u306e\u5370\u5237\u306b\u4f9b\u3055\u308c\u308b\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 11.\u7e4a\u7dad\u88fd\u54c1\u306b\u4f9b\u3055\u308c\u308b\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 12.\u670d\u98fe\u7523\u696d\u306b\u4f9b\u3055\u308c\u308b\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 13.\u88fd\u7d19\u7523\u696d\u306b\u4f9b\u3055\u308c\u308b\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 14.\u98df\u54c1\u751f\u7523\u53ca\u3073\u98df\u54c1\u52a0\u5de5\u7528\u306e\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 15.\u6620\u753b\u88fd\u4f5c\u7528\u306e\u6a5f\u68b0\u8a2d\u5099\u53ca\u3073\u5065\u5eb7\u5668\u5177\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 16.\u96fb\u6c17\u901a\u4fe1\u3001\u60c5\u5831\u3001\u96fb\u5b50\u6a5f\u5668\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u53ca\u3073\u30c6\u30ec\u30d3\u7528\u306e\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 3<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 17.\u88fd\u85ac\u7528\u306e\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 18.\u305d\u306e\u4ed6\u306e\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 12<\/p>\n<\/td>\n<\/tr>\n
\n 19.\u77f3\u6cb9\u5316\u5b66\u88fd\u54c1\u306b\u4f9b\u3055\u308c\u308b\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n	\n 20<\/p>\n<\/td>\n<\/tr>\n
\n 20.\u77f3\u6cb9\u30fb\u30ac\u30b9\u63a2\u67fb\u53ca\u3073\u77f3\u6cb9\u30fb\u30ac\u30b9\u62bd\u51fa\u306b\u4f9b\u3055\u308c\u308b\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 21.\u5efa\u8a2d\u6a5f\u68b0\u53ca\u3073\u8a2d\u5099 <\/p>\n<\/td>\n	\n 8<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 22.\u30af\u30ec\u30fc\u30f3 <\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n	\n 20<\/p>\n<\/td>\n<\/tr>\n
\n C\uff0e\u5b9f\u9a13\u53ca\u3073\u8a08\u6e2c\u5668\u5177<\/strong><\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n<\/tr>\n
\n 1.\u6a5f\u68b0\u3001\u6e29\u5ea6\u3001\u97f3\u91cf\u306e\u5b9f\u9a13\u53ca\u3073\u8a08\u6e2c\u8a2d\u5099 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 2.\u5149\u5b66\u53ca\u3073\u30b9\u30da\u30af\u30c8\u30eb\u8a2d\u5099 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 3.\u96fb\u6c17\u53ca\u3073\u96fb\u5b50\u8a2d\u5099 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 4.\u7269\u7406\u5316\u5b66\u306e\u6e2c\u5b9a\u30fb\u5206\u6790\u8a2d\u5099 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 5.\u653e\u5c04\u7dda\u8a2d\u5099\u53ca\u3073\u5668\u5177 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 6.\u7279\u5b9a\u306e\u7528\u9014\u306b\u7279\u5316\u3055\u308c\u305f\u8a2d\u5099 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 7.\u305d\u306e\u4ed6\u306e\u5b9f\u9a13\u30fb\u6e2c\u5b9a\u8a2d\u5099 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 8.\u92f3\u9020\u306b\u4f9b\u3055\u308c\u308b\u91d1\u578b <\/p>\n<\/td>\n	\n 2<\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n<\/tr>\n
\n D.\u8a2d\u5099\u53ca\u3073\u8eca\u4e21<\/strong><\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n<\/tr>\n
\n 1.\u9053\u8def\u7528\u306e\u8eca\u4e21 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 2.\u7dda\u8def\u7528\u306e\u8eca\u4e21 <\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 3.\u6c34\u8def\u7528\u306e\u8239\u8236 <\/p>\n<\/td>\n	\n 7<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 4.\u7a7a\u8def\u7528\u306e\u822a\u7a7a\u6a5f\u3000 <\/p>\n<\/td>\n	\n 8<\/p>\n<\/td>\n	\n 20<\/p>\n<\/td>\n<\/tr>\n
\n 5.\u30d1\u30a4\u30d7\u30e9\u30a4\u30f3\u306e\u904b\u642c\u8a2d\u5099 <\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n	\n 30<\/p>\n<\/td>\n<\/tr>\n
\n 6.\u5546\u54c1\u306e\u7a4d\u307f\u4e0b\u308d\u3057\u53ca\u3073\u30ea\u30d5\u30c8\u6a5f\u5668 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n 7.\u305d\u306e\u4ed6\u306e\u8a2d\u5099\u53ca\u3073\u8eca\u4e21 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n E.\u7ba1\u7406\u7528\u6a5f\u5668<\/strong><\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n<\/tr>\n
\n 1.\u8a08\u7b97\u30fb\u6e2c\u5b9a\u6a5f\u5668 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 8<\/p>\n<\/td>\n<\/tr>\n
\n 2.\u7ba1\u7406\u7528\u306e\u6a5f\u68b0\u3001\u901a\u4fe1\u8a2d\u5099\u53ca\u3073\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 <\/p>\n<\/td>\n	\n 3<\/p>\n<\/td>\n	\n 8<\/p>\n<\/td>\n<\/tr>\n
\n 3.\u305d\u306e\u4ed6\u306e\u7ba1\u7406\u7528\u6a5f\u5668 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n F.\u5efa\u7269\u53ca\u3073\u69cb\u7bc9\u7269<\/strong><\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n<\/tr>\n
\n 1.\u5efa\u7269 <\/p>\n<\/td>\n	\n 25<\/p>\n<\/td>\n	\n 50<\/p>\n<\/td>\n<\/tr>\n
\n 2.\u7c21\u6613\u7684\u306a\u4f11\u61a9\u65bd\u8a2d\u3001\u98df\u5802\u3001\u30ed\u30c3\u30ab\u30fc\u5ba4\u3001\u30c8\u30a4\u30ec\u3001\u8eca\u5eab\u7b49 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 25<\/p>\n<\/td>\n<\/tr>\n
\n 3.\u305d\u306e\u4ed6\u306e\u5efa\u7269 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 25<\/p>\n<\/td>\n<\/tr>\n
\n 4.\u5009\u5eab\u3001\u8caf\u8535\u30bf\u30f3\u30af\u3001\u6a4b\u3001\u9053\u8def\u3001\u98db\u884c\u5834\u3001\u99d0\u8eca\u5834\u3001\u4e7e\u71e5\u5834\u7b49 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 20<\/p>\n<\/td>\n<\/tr>\n
\n 5.\u5824\u9632\u3001\u30c0\u30e0\u3001\u6392\u6c34\u6e9d\u3001\u904b\u6cb3\u3001\u704c\u6f11\u65bd\u8a2d <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 30<\/p>\n<\/td>\n<\/tr>\n
\n 6.\u6e7e\u3001\u9020\u8239\u65bd\u8a2d\u306e\u8239\u53f0 <\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n	\n 40<\/p>\n<\/td>\n<\/tr>\n
\n 7.\u305d\u306e\u4ed6\u306e\u69cb\u7bc9\u7269 <\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 10<\/p>\n<\/td>\n<\/tr>\n
\n G.\u5bb6\u755c\u53ca\u3073\u690d\u7269<\/strong><\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n<\/tr>\n
\n 1.\u5bb6\u755c <\/p>\n<\/td>\n	\n 4<\/p>\n<\/td>\n	\n 15<\/p>\n<\/td>\n<\/tr>\n
\n 2.\u7523\u696d\u7528\u306e\u690d\u7269\u7b49 <\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n	\n 40<\/p>\n<\/td>\n<\/tr>\n
\n 3.\u829d\u751f\u3001\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30da\u30c3\u30c8 <\/p>\n<\/td>\n	\n 2<\/p>\n<\/td>\n	\n 8<\/p>\n<\/td>\n<\/tr>\n
\n H.\u305d\u306e\u4ed6\u306e\u56fa\u5b9a\u8cc7\u7523\u3001\u4e0a\u8a18\u306b\u3066\u898f\u5b9a\u3055\u308c\u308b\u3082\u306e\u3092\u9664\u304f <\/strong><\/p>\n<\/td>\n	\n 4<\/p>\n<\/td>\n	\n 25<\/p>\n<\/td>\n<\/tr>\n
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