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class=\"wp-block-table\"><table><tbody><tr><td>\u8fb2\u5730\u533a\u5206<\/td><td>\u8a55\u4fa1\u65b9\u6cd5<\/td><\/tr><tr><td>\u7d14\u8fb2\u5730<\/td><td>\u8fb2\u7528\u5730\u533a\u57df\u5185\u306e\u8fb2\u5730\u3084\u3001\u7b2c1\u7a2e\u8fb2\u5730\u3001\u7532\u7a2e\u8fb2\u5730\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/td><td>\u500d\u7387\u65b9\u5f0f<\/td><\/tr><tr><td>\u4e2d\u9593\u8fb2\u5730<\/td><td>\u7b2c2\u7a2e\u8fb2\u5730\u3084\u3001\u305d\u308c\u306b\u6e96\u305a\u308b\u8fb2\u5730<\/td><td>\u500d\u7387\u65b9\u5f0f<\/td><\/tr><tr><td>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730<\/td><td>\u7b2c3\u7a2e\u8fb2\u5730\u3084\u3001\u305d\u308c\u306b\u6e96\u305a\u308b\u8fb2\u5730<\/td><td>\u5e02\u8857\u5730\u8fb2\u5730\uff08\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3067\u306e\u8a55\u4fa1\u984d\uff09\u2715 80\uff05<\/td><\/tr><tr><td>\u5e02\u8857\u5730\u8fb2\u5730<\/td><td>\u8ee2\u7528\u8a31\u53ef\u3092\u53d7\u3051\u305f\u8fb2\u5730\u3001\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730\u3001\u8ee2\u7528\u8a31\u53ef\u3092\u8981\u3057\u306a\u3044\u8fb2\u5730\u3068\u3057\u3066\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u8fb2\u5730<\/td><td>\u539f\u5247\uff1a\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u203b\u5e02\u8857\u5316\u533a\u57df\u5185\u304b\u3064\u500d\u7387\u5730\u57df\u306b\u4f4d\u7f6e\u3059\u308b\u5834\u5408\u306f\u3001\u500d\u7387\u65b9\u5f0f\u3067\u3082\u53ef<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7b2c1\u7a2e\u8fb2\u5730\u3068\u306f\u3001\u8fb2\u696d\u516c\u5171\u6295\u8cc7\uff08\u571f\u5730\u6539\u826f\u4e8b\u696d\u306a\u3069\uff09\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3001\u96c6\u56e3\u7684\u306b\u5b58\u5728\u3059\u308b\u751f\u7523\u529b\u306e\u9ad8\u3044\u8fb2\u5730\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7b2c2\u7a2e\u8fb2\u5730\u3068\u306f\u3001\u8fd1\u3044\u5c06\u6765\u5e02\u8857\u5730\u3068\u3057\u3066\u767a\u5c55\u3059\u308b\u74b0\u5883\u306b\u3042\u308b\u8fb2\u5730\u3084\u8fb2\u696d\u516c\u5171\u6295\u8cc7\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u3088\u3046\u306a\u751f\u7523\u529b\u306e\u4f4e\u3044\u5c0f\u56e3\u5730\u306e\u8fb2\u5730\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7b2c3\u7a2e\u8fb2\u5730\u3068\u306f\u3001\u9244\u9053\u306e\u99c5\u304c300m\u4ee5\u5185\u306b\u3042\u308b\u7b49\u306e\u5e02\u8857\u5730\u306e\u533a\u57df\u53c8\u306f\u5e02\u8857\u5730\u5316\u306e\u50be\u5411\u304c\u8457\u3057\u3044\u533a\u57df\u306b\u3042\u308b\u8fb2\u5730\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u7167\u5143\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4623.htm\">No.4623\u3000\u8fb2\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u500d\u7387\u65b9\u5f0f\u3067\u306e\u8a55\u4fa1\">\u500d\u7387\u65b9\u5f0f\u3067\u306e\u8a55\u4fa1<\/h3>\n\n\n\n<p>\u500d\u7387\u65b9\u5f0f\u306e\u8a55\u4fa1\u306f\u3001<strong>\u7d14\u8fb2\u5730\u3084\u4e2d\u9593\u8fb2\u5730\u3001\u304a\u3088\u3073<\/strong><strong>\u5e02\u8857\u5316\u533a\u57df\u5185\u304b\u3064<\/strong><strong>\u500d\u7387\u5730\u57df\u306b\u4f4d\u7f6e\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730<\/strong>\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u8a55\u4fa1\u65b9\u5f0f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u500d\u7387\u65b9\u5f0f\u3067\u306e\u8a55\u4fa1\u306f<strong>\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d&nbsp; \u00d7&nbsp; 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id=\"\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3067\u306e\u8a55\u4fa1\">\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3067\u306e\u8a55\u4fa1<\/h3>\n\n\n\n<p>\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3067\u306e\u8a55\u4fa1\u306f\u3001<strong>\u5e02\u8857\u5730\u8fb2\u5730\u3084\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730<\/strong>\u306e\u8a55\u4fa1\u306b\u4f7f\u7528\u3055\u308c\u308b\u8a55\u4fa1\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3068\u306f\u3001\u305d\u306e\u8fb2\u5730\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u304b\u3089\u305d\u306e\u8fb2\u5730\u3092\u5b85\u5730\u306b\u8ee2\u7528\u3059\u308b\u5834\u5408\u306b\u304b\u304b\u308b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u9020\u6210\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3001\u305d\u306e\u8fb2\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002\uff08\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4623.htm\">No.4623\u3000\u8fb2\u5730\u306e\u8a55\u4fa1<\/a>\u300d\uff09<\/p>\n\n\n\n<p><strong>\uff08\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d \u2010 1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u9020\u6210\u8cbb\u76f8\u5f53\u984d\uff09 \u00d7 \u5730\u7a4d<\/strong><\/p>\n\n\n\n<p>1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u5e74\u3054\u3068\u306b\u5b9a\u3081\u3066\u304a\u308a\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a href=\"https:\/\/www.rosenka.nta.go.jp\/index.htm\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3000\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u300d\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001<strong>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306e\u5834\u5408\u3001\u3055\u3089\u306b80\uff05\u3092\u304b\u3051\u308b\u3053\u3068<\/strong>\u306b\u306a\u308b\u70b9\u306b\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u6e1b\u984d\u8a55\u4fa1\u306e\u6d3b\u7528\u3067\u76f8\u7d9a\u7a0e\u304c\u8efd\u6e1b\u3059\u308b\">\u6e1b\u984d\u8a55\u4fa1\u306e\u6d3b\u7528\u3067\u76f8\u7d9a\u7a0e\u304c\u8efd\u6e1b\u3059\u308b<\/h3>\n\n\n\n<p>\u8fb2\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u6e1b\u984d\u8a55\u4fa1\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6e1b\u984d\u3067\u304d\u308b\u3053\u3068\u3092\u77e5\u3089\u305a\u3001\u7a0e\u91d1\u3092\u591a\u304f\u7d0d\u3081\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u8fb2\u5730\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u6e1b\u984d\u8981\u7d20\u3068\u3057\u3066\u4e3b\u306a\u3082\u306e\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4626.htm\">No.4626\u3000\u751f\u7523\u7dd1\u5730\u306e\u8a55\u4fa1<\/a>\u300d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u751f\u7523\u7dd1\u5730\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u306f\u5e02\u753a\u6751\u306b\u554f\u3044\u5408\u308f\u305b\u308c\u3070\u78ba\u8a8d\u3067\u304d\u308b\u306e\u3067\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u4ed6\u306b\u3082\u300c<strong>\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u6e1b<\/strong>\u300d\u300c<strong>\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u8a55\u4fa1\u6e1b<\/strong>\u300d\u306a\u3069\u3001\u76f8\u7d9a\u7a0e\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u4ed6\u306e\u6761\u4ef6\u3092\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-list\"><li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u3066\u3044\u305f\u8fb2\u5730\u3067\u3042\u308b\u3053\u3068<\/li><li>\u8d08\u4e0e\u7a0e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u305f\u8fb2\u5730\u3067\u3042\u308b\u3053\u3068<\/li><li>\u76f8\u7d9a\u306e\u5e74\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8fb2\u5730\u3067\u3042\u308b\u3053\u3068<\/li><\/ul>\n\n\n\n<p>\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730\u306f\u539f\u5247\u7684\u306b\u306f\u9069\u7528\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u90fd\u5e02\u55b6\u8fb2\u8fb2\u5730\u306e\u5834\u5408\u306e\u307f\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u90fd\u5e02\u55b6\u8fb2\u8fb2\u5730\u3068\u306f\u30013\u5927\u90fd\u5e02\u570f\u306e\u751f\u7523\u7dd1\u5730\u5185\u306b\u3042\u308b\u8fb2\u5730\u307e\u305f\u306f\u63a1\u8349\u653e\u7267\u5730\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u751f\u7523\u7dd1\u5730\u306f\u3001\u5e02\u8857\u5316\u533a\u57df\u306b\u3042\u308b\u8fb2\u5730\u3067\u3001\u90fd\u5e02\u306e\u826f\u597d\u306a\u74b0\u5883\u306e\u5f62\u6210\u306b\u5f79\u7acb\u3061\u3001\u5c06\u6765\u7684\u306b\u306f\u516c\u5171\u65bd\u8a2d\u306e\u6577\u5730\u306e\u5019\u88dc\u3068\u3082\u306a\u308b\u8fb2\u5730\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\">\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/h3>\n\n\n\n<p>\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u300d\u300c\u76f8\u7d9a\u4eba\u300d\u304c\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u304b\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"\u88ab\u76f8\u7d9a\u4eba\u306e\u8981\u4ef6\">\u88ab\u76f8\u7d9a\u4eba\u306e\u8981\u4ef6<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>\u6b7b\u4ea1\u65e5\u307e\u3067\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f<\/li><li>\u751f\u524d\u306b\u3001\u76f8\u7d9a\u4eba\u306b\u8fb2\u5730\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f<\/li><li>\u6b7b\u4ea1\u65e5\u307e\u3067\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u8fb2\u696d\u76f8\u7d9a\u4eba\u3001\u307e\u305f\u306f\u3001\u8fb2\u5730\u7b49\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u53d7\u8d08\u8005\u3067\u3001\u8fb2\u696d\u3092\u55b6\u3080\u306e\u304c\u56f0\u96e3\u306a\u72b6\u6cc1\u3067\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3092\u884c\u3063\u3066\u3044\u3066\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u5c4a\u51fa\u3092\u3057\u305f<\/li><li>\u6b7b\u4ea1\u65e5\u307e\u3067\u7279\u5b9a\u8cb8\u4ed8\u307e\u305f\u306f\u8a8d\u5b9a\u90fd\u5e02\u8fb2\u5730\u8cb8\u4ed8\u3051\u7b49\u3092\u884c\u3063\u3066\u3044\u305f<\/li><\/ul>\n\n\n\n<h4 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id=\"\u8fb2\u696d\u3092\u3084\u3081\u305f\u969b\u306b\u306f\u7d0d\u7a0e\u984d\u306b\u5229\u5b50\u304c\u52a0\u7b97\u3055\u308c\u308b\">\u8fb2\u696d\u3092\u3084\u3081\u305f\u969b\u306b\u306f\u7d0d\u7a0e\u984d\u306b\u5229\u5b50\u304c\u52a0\u7b97\u3055\u308c\u308b<\/h3>\n\n\n\n<p>1\u3064\u76ee\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u8fb2\u696d\u3092\u3084\u3081\u305f\u969b\u306b\u306f\u7336\u4e88\u3092\u53d7\u3051\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3060\u3051\u3067\u306a\u304f\u3001\u5229\u5b50\u7a0e\u3082\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5229\u5b50\u7a0e\u3068\u306f\u3001\u7a0e\u91d1\u306e\u5ef6\u7d0d\u3082\u3057\u304f\u306f\u5ef6\u9577\u306a\u3069\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u671f\u9593\u306b\u5fdc\u3058\u3066\u8ab2\u3055\u308c\u308b\u9644\u5e2f\u7a0e\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306f\u3001<strong>\u7d0d\u7a0e\u306e\u514d\u9664\u3067\u306f\u306a\u304f\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u671f\u9593\u3001\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u9069\u7528\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u304f\u306a\u308c\u3070<strong>\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u305f\u671f\u9593\u306f\u5ef6\u7d0d\u3092\u8a31\u53ef\u3055\u308c\u3066\u3044\u305f\u671f\u9593\u3068\u89e3\u91c8\u3055\u308c\u3001\u540c\u671f\u9593\u306b\u8a72\u5f53\u3059\u308b\u5229\u5b50\u7a0e\u306e\u7d0d\u4ed8\u304c\u5fc5\u8981<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7d0d\u4ed8\u3059\u308b\u5229\u5b50\u7a0e\u984d\u306f\u3001\u7279\u4f8b\u3092\u53d7\u3051\u305f\u5e74\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u307e\u3067\u306e\u671f\u9593\u306b\u5fdc\u3058\u30013.6\uff05\uff0f\u5e74\uff08\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730\u306e\u5834\u5408\u306f6.6\uff05\uff0f\u5e74\uff09\u306e\u5229\u7387\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u5404\u5e74\u306e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u304c7.3\uff05\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>3.6\uff05 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