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{"id":924,"date":"2015-05-20T15:24:32","date_gmt":"2015-05-20T15:24:32","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0qa%e3%80%80%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e6%b3%95%e6%94%b9%e6%ad%a3%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-12-06T06:07:56","modified_gmt":"2021-12-06T06:07:56","slug":"vietnam-social-insurance-law-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-social-insurance-law-2\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0Q&amp;A\u3000\u793e\u4f1a\u4fdd\u967a\u6cd5\u6539\u6b63\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\" size=\"3\"><\/font><\/p>\n<p align=\"left\" class=\"MsoClosing\" style=\"margin: 0mm 0mm 0pt; text-align: left;\"><span lang=\"EN-US\" style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 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mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-font-kerning: 0pt;\">\u95a2<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u306b\u3088\u308a<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 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minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u52d9\u8a3c\u660e<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \uff2d\uff33\u660e\u671d-WinCharSetFFFF-H; mso-font-kerning: 0pt;\">\u3092\u6709\u3059\u308b\u5916<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-font-kerning: 0pt;\">\u56fd<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u4eba<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-font-kerning: 0pt;\">\u52b4\u50cd<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u8005\u306b\u3064\u3044\u3066\u3001\u793e<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-font-kerning: 0pt;\">\u4f1a<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u4fdd<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; ms\no-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-font-kerning: 0pt;\">\u967a<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u306e\u52a0\u5165\u304c\u5f37\u5236\u3055\u308c\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u307e\u3057<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \uff2d\uff33\u660e\u671d-WinCharSetFFFF-H; mso-font-kerning: 0pt;\">\u305f\u3002<span lang=\"EN-US\"><o:p><\/o:p><\/span><\/span><\/font><\/p>\n<p><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\" size=\"3\"><\/font><\/p>\n<p align=\"left\" class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: left; mso-layout-grid-align: none;\"><font size=\"3\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \uff2d\uff33\u660e\u671d-WinCharSetFFFF-H; mso-font-kerning: 0pt;\">\u3053\u308c\u306b\u3088\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3044\u3066\u52e4\u52d9\u3059\u308b\u65e5\u672c\u4eba\u306b\u3082\u793e<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-font-kerning: 0pt;\">\u4f1a<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u4fdd<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-font-kerning: 0pt;\">\u967a<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u306e\u52a0\u5165\u304c\u5f37\u5236\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt;\">\u306a\u304a\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u306b\u3064\u3044\u3066\u3082<span lang=\"EN-US\">2009<\/span>\u5e74\u3088\u308a\u52a0\u5165\u304c\u5f37\u5236\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001<span lang=\"EN-US\">2018<\/span>\u5e74<span lang=\"EN-US\">1<\/span>\u6708<span lang=\"EN-US\">1<\/span>\u65e5\u3088\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u3068\u5065\u5eb7\u4fdd\u967a\u306e\u53cc\u65b9\u306b\u3064\u3044\u3066\u52a0\u5165\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<span lang=\"EN-US\"><o:p><\/o:p><\/span><\/span><\/font><\/p>\n<p><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\" size=\"3\"><\/font><\/p>\n<p align=\"left\" class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: left; mso-layout-grid-align: none;\"><font size=\"3\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \uff2d\uff33\u660e\u671d-WinCharSetFFFF-H; mso-font-kerning: 0pt;\">\u3053\u308c\u307e\u3067\u52a0\u5165\u7fa9\u52d9\u304c\u306a\u304b\u3063\u305f\u52b4\u50cd\u8005\u306e\u52a0\u5165\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u30b3\u30b9\u30c8\u5897\u304c\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306e<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-font-kerning: 0pt;\">\u5b9f<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: AVGmdBU; mso-font-kerning: 0pt;\">\u52d9\u306e\u52d5\u5411\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059<\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \uff2d\uff33\u660e\u671d-WinCharSetFFFF-H; mso-font-kerning: 0pt;\">\u3002<span lang=\"EN-US\"><o:p><\/o:p><\/span><\/span><\/font><\/p>\n<p><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\" size=\"3\"><\/font><\/p>\n<p align=\"left\" class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: left; mso-layout-grid-align: none;\"><span lang=\"EN-US\" style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \uff2d\uff33\u660e\u671d-WinCharSetFFFF-H; mso-font-kerning: 0pt;\"><o:p><font size=\"3\">&nbsp;<\/font><\/o:p><\/span><\/p>\n<p><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\" size=\"3\"><\/font><\/p>\n<p align=\"left\" class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: left; mso-layout-grid-align: none;\"><font size=\"3\"><span lang=\"EN-US\" style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \u30e1\u30a4\u30ea\u30aa;\">2. <\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \u30e1\u30a4\u30ea\u30aa;\">\u7523\u4f11\u4f11\u6687<span lang=\"EN-US\"><o:p><\/o:p><\/span><\/span><\/font><\/p>\n<p><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\" size=\"3\"><\/font><\/p>\n<p align=\"left\" class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: left; mso-layout-grid-align: none;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \u30e1\u30a4\u30ea\u30aa;\"><font size=\"3\">\u914d\u5076\u8005\u304c\u51fa\u7523\u3057\u305f\u7537\u6027\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3066\u3082\u4f11\u6687\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4f11\u6687\u65e5\u6570\u306f\u539f\u5247\u3068\u3057\u3066<span lang=\"EN-US\">5<\/span>\u65e5\u3067\u3059\u304c\u3001\u7279\u5225\u306a\u30b1\u30fc\u30b9\u306e\u5834\u5408\u306b\u306f<span lang=\"EN-US\">7<\/span>\u65e5\u3084<span lang=\"EN-US\">10<\/span>\u65e5\u306e\u898f\u5b9a\u3082\u3042\u308a\u3001\u4e09\u3064\u5b50\u4ee5\u4e0a\u306e\u5834\u5408\u306f<span lang=\"EN-US\">3<\/span>\u4eba\u76ee\u4ee5\u964d<span lang=\"EN-US\">1<\/span>\u4eba\u306b\u3064\u304d<span lang=\"EN-US\">3<\/span>\u65e5\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u672c\u4f11\u6687\u306f\u914d\u5076\u8005\u306e\u51fa\u7523\u5f8c<span lang=\"EN-US\">30 <\/span>\u65e5\u4ee5\u5185\u306b\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/font><span lang=\"EN-US\"><br \/><font size=\"3\"><br \/>3. <\/font><\/span><font size=\"3\">\u5e74\u91d1\u5236\u5ea6<span lang=\"EN-US\"><o:p><\/o:p><\/span><\/font><\/span><\/p>\n<p><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\" size=\"3\"><\/font><\/p>\n<p align=\"left\" class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: left; mso-layout-grid-align: none;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 1\n0.5pt; mso-bidi-font-family: \u30e1\u30a4\u30ea\u30aa;\"><font size=\"3\">\u5e74\u91d1\u652f\u7d66\u984d\u304c<span lang=\"EN-US\">2018<\/span>\u5e74<span lang=\"EN-US\">1<\/span>\u6708<span lang=\"EN-US\">1<\/span>\u65e5\u3088\u308a\u5e73\u5747\u6708\u7d66\u306e<span lang=\"EN-US\">45<\/span>\uff05\u3068\u306a\u308a\u307e\u3059\u3002\u5e73\u5747\u6708\u7d66\u306e\u7b97\u51fa\u5bfe\u8c61\u671f\u9593\u306f\u3001\u7537\u6027\u306e\u5834\u5408\u3001<span lang=\"EN-US\">2018<\/span>\u5e74\u9000\u8077\u8005\u306f<span lang=\"EN-US\">16<\/span>\u5e74\u9593\u3067\u3059\u304c\u3001\u4ee5\u5f8c\u6bce\u5e74<span lang=\"EN-US\">1<\/span>\u5e74\u305a\u3064\u5897\u3048\u3001\u6700\u5927<span lang=\"EN-US\">20<\/span>\u5e74\u9593\u307e\u3067\u62e1\u5927\u3055\u308c\u307e\u3059\uff08<span lang=\"EN-US\">2019<\/span>\u5e74\u9000\u8077\u8005\u306f<span lang=\"EN-US\">17<\/span>\u5e74\u9593\uff09\u3002\u4e00\u65b9\u3001\u5973\u6027\u306b\u3064\u3044\u3066\u306f<span lang=\"EN-US\">2018<\/span>\u5e74\u9000\u8077\u8005\u304b\u3089\u3059\u3079\u3066<span lang=\"EN-US\">15<\/span>\u5e74\u9593\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u652f\u7d66\u984d\u306f\u3001\u5e73\u5747\u6708\u7d66\u306e<span lang=\"EN-US\">45<\/span>\uff05\u304b\u3089\u6bce\u5e74<span lang=\"EN-US\">2<\/span>\uff05\u305a\u3064\u5897\u3048\u3001\u6700\u5927<span lang=\"EN-US\">75<\/span>\uff05\u3068\u306a\u308a\u307e\u3059\u3002\u52a0\u5165\u5e74\u6570\u306f\u5f93\u6765\u901a\u308a\u6700\u4f4e<span lang=\"EN-US\">20<\/span>\u5e74\u9593\u5fc5\u8981\u3067\u3059\u3002<span lang=\"EN-US\"><o:p><\/o:p><\/span><\/font><\/span><\/p>\n<p><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\" size=\"3\"><\/font><\/p>\n<p align=\"left\" class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: left; mso-layout-grid-align: none;\"><span lang=\"EN-US\" style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \u30e1\u30a4\u30ea\u30aa;\"><o:p><font size=\"3\">&nbsp;<\/font><\/o:p><\/span><\/p>\n<p><font face=\"\uff2d\uff33 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style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \u30e1\u30a4\u30ea\u30aa;\"><br \/><font size=\"3\"><\/font><\/span><font size=\"3\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,serif; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: \u30e1\u30a4\u30ea\u30aa;\">\u75c5\u6c17\u4e2d\u306e\u624b\u5f53\u53d7\u7d66\u984d\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u6cd5\u3067\u306f<span lang=\"EN-US\">1 <\/span>\u30f6\u6708\u3092<span lang=\"EN-US\">26 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