ãã®èšäºãèªãããšã§åããã¡ãªãããšçµè«
ãã®èšäºãèªããšããä»»ææŽçã3瀟ã§è¡ãå Žåã«çŸå®çã«å¿
èŠãªè²»çšã®ç®å®ããè²»çšã®å
èš³ïŒçæéã»å ±é
¬ã»å®è²»ïŒããè²»çšãæããæ¹æ³ããæç¶ãã®æµããšæéããä¿¡çšæ
å ±ãå°æ¥ã®èè³ãžã®åœ±é¿ããäžéãçè§£ã§ããŸããçµè«ãå
ã«èšããšãä»»ææŽç3瀟ã®è²»çšã¯ãåŒè·å£«ã«äŸé Œããå Žåã§åèšãããã10äžïœ30äžåçšåºŠãäžè¬çãªã¬ã³ãžïŒãã ãäºåæã«ãã倧ããå·®ãããïŒããšèŠãŠããã®ãçŸå®çã§ããåžæ³æžå£«ã䜿ããšããå®ããªãããšããããŸãããäºæ¡ã«ãã£ãŠã¯åŒè·å£«ã§ãªããšå¯Ÿå¿ã§ããªãããšãããã®ã§æ³šæãå¿
èŠã§ãã
ãä»»ææŽç 3瀟 è²»çšããèããŠããããªããž
ä»»ææŽçã§ã3瀟åãããŸãšããå Žåã®è²»çšç®å®ãæç¶ãã®æµããä»ã®åµåæŽçãšã®æ¯èŒãåŒè·å£«ã«ç¡æçžè«ããããã®æºåãšéžã³æ¹ããããããããæŽçããŸãããæçµçãªè²»çšã¯äºåæããšã«å€§ããå€ããã®ã§ããã®èšäºã®ã·ãã¥ã¬ãŒã·ã§ã³ãåèã«ããŠè€æ°ã®åŒè·å£«ã«ç¡æçžè«ïŒååçžè«ç¡æã®äºåæãå€ãïŒããŠèŠç©ãããåãããšã匷ãããããããŸãã
ä»»ææŽçãšã¯ïŒçãïŒ
ä»»ææŽçã¯ãåŒè·å£«ãåžæ³æžå£«ãå嵿š©è
ãšäº€æžããŠã婿¯ã«ãããããè¿æžæéã®å»¶é·ããªã©ãåãä»ããå°æ¥å©æ¯ãå
é€ããããã§æ®ã£ãå
æ¬ãåå²ã§è¿æžããæç¶ãã§ããååãšããŠè£å€æã«ç³ãç«ãŠãæç¶ãã§ã¯ãªããããæç¶ãã¯æ¯èŒç簡䟿ã§ãèªå·±ç Žç£ãå人åçãã瀟äŒç圱é¿ïŒè·æ¥å¶éãªã©ïŒãå°ãªãç¹ãç¹åŸŽã§ãã
ãŠãŒã¶ãŒããã¡ã°ãç¥ãããããšïŒèŠç¹ïŒ
- 3瀟åã®ä»»ææŽçã«ãããç·è²»çšã¯äºåæã«ãã£ãŠå€§ããå·®ãããããç®å®ã¯æ°äžåïœæ°åäžåïŒåèšïŒã«ãªãããšãå€ãã
- è²»çšã®å
èš³ã¯ãçæéïŒæç¶ããå§ããè²»çšïŒããå ±é
¬ïŒäº€æžæåæã®è²»çšïŒããå®è²»ïŒéµéã»å°çŽã»ããŒã¿ååŸçïŒãã§æ§æãããã
- ä»»ææŽçã®çµæã¯ãå°æ¥å©æ¯ã®ã«ããããå岿ããžã®ç§»è¡ããäžå¿ãéæãéãããã°ååãããå¯èœæ§ãããã
- æ£ç¢ºãªèŠç©ãã¯åµåé¡ã嵿š©è
ã®çš®é¡ãéå»ã®ååŒå±¥æŽã«ãã£ãŠå€ãããããåŒè·å£«ã®ç¡æçžè«ã§ç¢ºèªããã®ãå¿
é ã
è²»çšã®å
èš³ïŒããããé
ç®ïŒ
- çæéïŒåµæš©è
1瀟ãããïŒïŒ0åïœ50,000åçšåºŠã®å¹
ãå€ãïŒäºåæã«ããïŒ
- æåå ±é
¬ïŒåµæš©è
1瀟ãããã®åºå®å ±é
¬ or æžé¡åã®å²åïŒïŒåºå®ã§20,000ïœ50,000å/瀟ããŸãã¯æžé¡åã®5ïœ15%ãªã©ãäºåæã«ãã£ãŠèšå®æ¹æ³ãéã
- éæãéè«æ±ãçºçããå Žåã®å ±é
¬ïŒååé¡ã®10ïœ20%çšåºŠãå ±é
¬ãšããäºåæãå€ã
- å®è²»ïŒéµäŸ¿ä»£ãæžé¡ååŸè²»ãå Žåã«ãã£ãŠã¯è£å€æç¶ããçºçãããšãã®è²»çšïŒä»»ææŽçãªãéåžžã»ãŒããããªãïŒ
- å岿ãã®ææ°æïŒäºåæã«ãã£ãŠã¯åå²ã§æ¯æããããã«èª¿æŽããŠããã
ïŒæ³šïŒäžã®æ°åã¯è€æ°äºåæã§ããèŠããããäžè¬çãªç¯å²ãã瀺ãããã®ã§ããå¿
ãåäºåæã®èŠç©ãã§ç¢ºèªããŠãã ããã
ã3瀟ãã§ã®è²»çšã·ãã¥ã¬ãŒã·ã§ã³ïŒäŸïŒãããããã3ãã¿ãŒã³ïŒ
â»ä»¥äžã¯ãçè§£ã®ããã®ã¢ãã«ã±ãŒã¹ãã§ããå®éã®è²»çšã¯äºåæã»åµåç¶æ³ã«ããç°ãªããŸãã
åæïŒåµæš©è
3瀟ãåç€Ÿã®æ®åµã¯å¹³åããŠ50äžåãã€ïŒåèš150äžåïŒãå®è²»ãå奿¡ä»¶ã¯å¥éå¿
èŠã
1) äœäŸ¡æ Œã¢ãã«ïŒçæéç¡æïŒåºå®å ±é
¬ïŒ
- çæéïŒ0å/瀟
- å ±é
¬ïŒ30,000å/瀟
- å®è²»ïŒ10,000å
åèšïŒ3 à 30,000 + 10,000 = 100,000å
2) äžäŸ¡æ Œã¢ãã«ïŒçæéïŒåºå®å ±é
¬ïŒ
- çæéïŒ30,000å/瀟 â 90,000å
- å ±é
¬ïŒ50,000å/瀟 â 150,000å
- å®è²»ïŒ20,000å
åèšïŒ90,000 + 150,000 + 20,000 = 260,000å
3) å²ååïŒçæéããïŒæžé¡å²åå ±é
¬ïŒ
- çæéïŒ50,000å/瀟 â 150,000å
- æžé¡å ±é
¬ïŒæžé¡é¡ã®10%ïŒäŸïŒå瀟200,000åæžé¡ â æžé¡åèš600,000å â 10% = 60,000åïŒ
- å®è²»ïŒ30,000å
åèšïŒ150,000 + 60,000 + 30,000 = 240,000å
解説ïŒ
- äœäŸ¡æ Œã¢ãã«ã¯åæè²»çšãæããã人åããå ±é
¬ãåºå®ãªã®ã§äºç®ãèªã¿ãããåé¢ã亀æžåã远å è²»çšã®æç¡ãäºåã«ç¢ºèªããå¿
èŠããã
- äžäŸ¡æ Œã¢ãã«ã¯ïŒå€ãã®äžå
äºåæã§èŠãããïŒãã©ã³ã¹åãçæéãšæåå ±é
¬ã®äž¡æ¹ãåãããšã§äºåæã®å¯Ÿå¿ãæåããªãå Žåãããã
- å²ååã¯ãæžé¡ã倧ãããã°äºåæã«å
¥ãå ±é
¬ãå¢ãããã¢ãã«ãææã«å¿ããæ¯æããæã人åãã
ããããã3瀟ããšããäºäŸã§ã¯ã10äžåå°åŸåïœ30äžåååŸãç®å®ã«ãªãããšãå€ãããšããçè§£ã§è¯ãã§ãããã
ä»»ææŽçåŸã®æ¯æã®è¿æžã·ãã¥ã¬ãŒã·ã§ã³ïŒç°¡æäŸïŒ
åæïŒåç€Ÿã®æ®åµ50äžåã婿¯ã¯ã«ããã3幎ïŒ36åïŒã§åå²ã«ããå Žå
- å瀟æé¡ïŒ50äžå ÷ 36 â 13,900å
- åèšæé¡ïŒ3瀟ïŒïŒçŽ 41,700å
è¿æžæéïŒ36ïœ60ã¶æïŒã婿¯ã®æç¡ãåå²åæ°ã§æé¡ã¯å€§ããå€ãããŸããåŒè·å£«ãšçžè«ããŠç¡çã®ãªãè¿æžãã©ã³ãäœã£ãŠããããŸãããã
ä»»ææŽçãšä»ã®éžæè¢ã®éãïŒç°¡æœã«ïŒ
- ä»»ææŽçïŒå©æ¯ã«ããïŒåå²ïŒæ¯èŒççæéã§å®äºãè·æ¥å¶éãªãïŒããã ãæ®åµã¯æ®ãã
- å人åçïŒå€§å¹
ãªå
æ¬ã«ããïŒäœå®
ããŒã³ãé€ãïŒãçãããæç¶ããè€éã§è²»çšãé«ããäœå®
ãæ®ãéžæè¢ããã
- èªå·±ç Žç£ïŒåµåãå
責ïŒãŒãïŒã«ã§ããå¯èœæ§ããããã財ç£åŠåãè·æ¥å¶éãªã©å
¬çãªåœ±é¿ãåºãã
åµåé¡ãåå
¥ãè³ç£ç¶æ³ãäœå®
ããŒã³ã®æç¡ã«ãã£ãŠæé©ãªæ¹æ³ã¯ç°ãªããŸããåŒè·å£«ã«å
šäœåã蚺ãŠããã£ãŠå€æããã®ãå®å
šã§ãã
åŒè·å£«ïŒç¡æçžè«ïŒãããããããçç±
- ä»»ææŽçã¯åµæš©è
ããšã®äº€æžåãçµæã«å€§ãã圱é¿ãããããå°éå®¶ã®äº€æžãæå©ã«åãããšãå€ãã
- éæãéãããå ŽåãçŽ äººå€æã§èŠèœãšãå¯èœæ§ããããåŒè·å£«ã¯ååŒå±¥æŽã粟æ»ããŠéæãéã®æç¡ã確èªããŠãããã
- 嵿š©è
ããã®åãç«ãŠå¯Ÿå¿ãçæŽ»è²»ã®ç¢ºä¿ãæç¶ãäžã®ãã©ãã«å¯Ÿå¿ãäžæ¬ããŠä»»ããããã
- å€ãã®æ³åŸäºåæã¯ååçžè«ãç¡æã§è¡ã£ãŠããïŒäºåæã«ããïŒãè€æ°çžè«ããŠæ¯èŒæ€èšããŸãããã
ïŒè£è¶³ïŒããã§ã¯ãåŒè·å£«ã®ç¡æçžè«ããããããããŠããŸããç¹å®ã®å
¬çæ¯æŽãµãŒãã¹ã«ã€ããŠã¯ããã§ã¯æ±ã£ãŠããŸããã
åŒè·å£«ã«çžè«ãããšãã®æºåãªã¹ãïŒçžè«ãã¹ã ãŒãºã«ïŒ
æåïŒæç€ºãããšçžè«ãå
·äœçã«ãªããŸããã³ããŒãçšæããŠãããšäŸ¿å©ã
- åå
¥ã»è«æ±æžïŒåç€Ÿã®æçŽ°ãå¥çŽæžãè¿æžäºå®è¡šïŒ
- éåž³ã®è©²åœååŒãåããããŒãžã®ã³ããŒïŒã§ããã°6ã¶æïœ1幎åïŒ
- å¥çŽæžãããŒã³æçްãã«ãŒãã®å©çšæçް
- çŸåšã®åå
¥èšŒæïŒçµŠäžæçŽ°ãæºæ³åŸŽå祚ïŒãçæŽ»è²»ã®ç¶æ³
- 身åèšŒææž
- éå»ã«åµåæŽçãããããšãããã°ãã®æžé¡
çžè«ã§èãã¹ã質åïŒäŸïŒ
- ç·è²»çšã®èŠç©ãïŒå
èš³ãæç¢ºã«ããŠãã ããïŒ
- çæéã»æåå ±é
¬ã®æç¡
- æ¯æãæ¹æ³ïŒåå²ã¯å¯èœãïŒ
- ä»»ææŽçã§èŠèŸŒãã广ïŒå©æ¯ã«ããã»æã
ã®æžé¡ãªã©ïŒ
- æç¶ãã®æéïŒéå§ããå®äºãŸã§ã®ç®å®ïŒ
- ä¿¡çšæ
å ±ãžã®åœ±é¿ïŒãã©ãã¯ãªã¹ãæéã®ç®å®ïŒ
- éæéãåºãå Žåã®åãæ±ããšå ±é
¬
åŒè·å£«ã»äºåæã®éžã³æ¹ â æ¯èŒãã€ã³ã
- è²»çšã®ãéææ§ãïŒèŠç©æžãåºããŠãããããææžã§æç¢ºã«ããŠãããã
- ä»»ææŽçã®ãå®çžŸãïŒæ±ã£ãæ¡ä»¶æ°ãçµéšïŒå
·äœçäºäŸãèãïŒ
- 察å¿ã®ãæ©ãããšã説æã®ãããããããïŒååçžè«ã§ã®å¿å¯Ÿããã§ãã¯
- æ¯æãæ¹æ³ïŒäžæ¬ïŒåå²ïŒã«ãŒãæãã«å¯Ÿå¿ããŠããã
- å¥çŽå
容ïŒå§ä»»å¥çŽæžã®å
容ãæç¢ºã§ããã
- çžæ§ïŒçŽæ¥äŒã£ãŠè©±ããŠä¿¡é Œã§ãããïŒçžæ§ã¯éèŠïŒ
è€æ°ã®äºåæã«çžè«ããŠæ¡ä»¶ãæ¯èŒããããšãããããããŸãã
泚æç¹ã»ãããã誀解
- ãä»»ææŽçïŒå¿
ãåéããŒãã«ãªããããã§ã¯ãããŸãããååã¯å©æ¯ã®ã«ãããšåå²ã§æ®åµãæžããããšãç®çã§ãã
- äºåæã«ãã£ãŠã¯ãçæéç¡æããããã£ãŠããŠãå¥ã®è²»çšãçºçããããšããããããåèšè²»çšãå¿
ã確èªããŠãã ããã
- ä¿¡çšæ
å ±ïŒãã©ãã¯ãªã¹ãïŒãžã®ç»é²ã¯é¿ããããªãã±ãŒã¹ãå€ããã«ãŒããããŒã³ã®å©çšå¶éãçããŸããæéã¯æç¶ãçš®é¡ãä¿¡çšæ
å ±æ©é¢ã§ç°ãªããŸãã
- è©æ¬ºãŸããã®ãµãŒãã¹ïŒãäžæ¬0åã§å
šãŠè§£æ±ºããªã©ã®éå°ãªå®£äŒïŒã«æ³šæãå¿
ãåŒè·å£«è³æ Œãæã€å°éå®¶ã«çžè«ããããšã
ãŸãšããšæ¬¡ã®äžæ©ïŒè¡åãã©ã³ïŒ
1. æå
ã®åå
¥æçްãéåž³ã³ããŒãæããïŒãŸãã¯3瀟åã®ææ°æçŽ°ãæºåïŒã
2. åŒè·å£«ã«ç¡æçžè«ãç³ã蟌ãïŒè€æ°ã®äºåæã«çžè«ããŠèŠç©ããæ¯èŒïŒã
3. èŠç©ããšå¹æïŒå©æ¯ã«ããã®èŠèŸŒã¿ãæé¡è¿æžé¡ïŒãæ¯èŒããŠæãæ¡ä»¶ã®è¯ãäºåæãéžã¶ã
4. å§ä»»å¥çŽã¯æžé¢ã§åãåããè²»çšã®å
èš³ãšæ¯æãæ¹æ³ãæç¢ºã«ããã
ãããããã°ãããªãã®çŸç¶ïŒ3瀟ããããã®çŸåšã®æ®åµé¡ãæã
ã®è¿æžé¡ãåå
¥ã®ç®å®ãé 貯éã®æç¡ãªã©ïŒãæããŠãã ãããå
·äœçãªæ°åããããã°ãããçŸå®çãªè²»çšã·ãã¥ã¬ãŒã·ã§ã³ãšè¿æžãã©ã³ã®è©Šç®ãäœããŸãã
1. ä»»ææŽç3瀟費çšã®åºæ¬ãšèãæ¹ â ãäœã«ãéããããããããŸãæŒãããã
ä»»ææŽçãšã¯ãäž»ã«è²žéæ¥è
ãªã©ã®åµæš©è
ãšå©æ¯ãè¿æžæ¡ä»¶ã亀æžããŠãå°æ¥ã®å©æ¯ã«ãããè¿æžæéã®åèšå®ã§æ¯æã®è¿æžè² æ
ã軜ãããæç¶ãã§ãïŒè£å€å€ã®å解亀æžïŒãã3瀟ã§ä»»ææŽçãããããšã¯ãè€æ°ã®åµæš©è
ã®ãã¡3瀟åã«ã€ããŠãããã亀æžãè¡ãããšãæããŸããè²»çšãèãããšãã¯ã次ã®ãã€ã³ããåºå¥ããŠãããšæ¯èŒããããã§ãã
- çæéïŒäŸé Œæã®ææ°æïŒâŠäºåæã«ãã£ãŠ1瀟ããšã«èšå®ãããããšãå€ã
- å ±é
¬ïŒåè§£æç«åŸã«çºçããå ±é
¬ïŒâŠæžé¡åã«å¯Ÿããå²ååããŸãã¯äžåŸã®éé¡å
- å®è²»ïŒéµéæãéä¿¡è²»ãå°çŽä»£ãªã©ïŒ
- ç¶ç¶ç®¡çè²»ïŒè§£æ±ºåŸã«åå²ã§ç®¡çãè¡ãå Žåã®ææ°æïŒâŠçšã«çºç
- å¥éçºçãããè²»çšïŒéæãéè¿éè«æ±ãåæã«è¡ãå Žåã®è²»çšãªã©ïŒ
ããªã3瀟ãéžã¶ããšãããã®ãïŒããšããç¹ãéèŠã§ããå€ãã®å Žåã3瀟ãšã¯ãçæã§è¿æžè² æ
ãéãäžäœ3瀟ããããã¯ãå©çãé«ãæžé¡å¹æã倧ãã3瀟ããæããŸããè²»çšå¯Ÿå¹æïŒæ¯æãåŒè·å£«ã»åžæ³æžå£«è²»çšã«å¯ŸããŠã©ãã ãæžé¡ã»å©æ¯ã«ãããèŠèŸŒãããïŒãå€æåºæºã«ãªããŸããçµéšäžãæžé¡ãããéé¡ãäŸé Œè²»çšã倧ããäžåãèŠèŸŒã¿ãããã°ãæç¶ãã«é²ã䟡å€ãé«ãã§ãïŒäœéšïŒçžè«ããæ¡ä»¶ã§ã3瀟ãä»»ææŽçããŠæ¯æã®è¿æžãåèšã§5äžåæžã£ãäŸããããè²»çšãååã§ããïŒã
泚æç¹ãšããŠããä»»ææŽçã¯ä¿¡çšæ
å ±ã«èšé²ãããããæ¥è
ã«ãã£ãŠã¯äº€æžã§å¿ããªãå Žåãããããåžæ³æžå£«ãšåŒè·å£«ã§å¯Ÿå¿ç¯å²ãç°ãªããããšãèŠããŠãããŠãã ãããæ¬¡ç¯ã§è²»çšã®å
èš³ã詳ããèŠãŠãããŸãã
2. è²»çšã®å
èš³ãšçžå Žã®å®å â çæéã»æåå ±é
¬ã»åžæ³æžå£«ãšã®éã
ä»»ææŽçã®è²»çšäœç³»ã¯äºåæããšã«ã°ãã€ãã倧ããã§ãããäžè¬çãªãã¿ãŒã³ãšçžå Žæã¯æ¬¡ã®éãã§ãã以äžã®éé¡ã¯ç®å®ã§ãããæçµçã«ã¯äºåæããšã®èŠç©ãããå¿
ãåã£ãŠãã ããã
- åŒè·å£«ã®å ŽåïŒ1瀟ãããã®ç®å®ïŒ
- çæéïŒ3äžåïœ5äžå/瀟
- å ±é
¬ïŒåè§£æç«åŸïŒïŒ2äžåïœ10äžå/瀟ããŸãã¯æžé¡åã®10%çšåºŠãšããå Žåããã
- åžæ³æžå£«ã®å ŽåïŒ1瀟ãããã®ç®å®ãäºæ¡ã«ããïŒ
- çæéïŒ2äžåïœ4äžå/瀟
- å ±é
¬ïŒ1.5äžåïœ5äžå/瀟
3瀟åèšã®ã¬ã³ãžïŒåŒè·å£«äžå¿ã§ã®ç®å®ïŒ
- æäœã¬ã³ãžïŒäœæéã®äºåæã»çæéäœãïŒïŒåèšã§6äžåïœ12äžå
- äžéã¬ã³ãžïŒäžè¬çïŒïŒåèšã§12äžåïœ25äžå
- äžéã¬ã³ãžïŒå ±é
¬åã远å å®è²»ããïŒïŒåèšã§25äžåïœ40äžå
å
èš³ã®èŠæ¹ãšæ³šæç¹ïŒ
- çæé0åããããäºåæããããŸããããã®å Žåãå ±é
¬ãé«ãããåå²ç®¡çææ°æãããããæåå ±é
¬ãå¢ããããªã©èšèšãç°ãªãããšãå€ãã®ã§æ¯èŒãå¿
èŠã§ãã
- æžé¡å ±é
¬ããæžé¡åã®â¯%ããšããŠããå Žåãåµåã®ç·é¡ã倧ãããšå ±é
¬ãå¢ããŸããéã«åè§£ã§ã®å©æ¯ã«ããã倧ããã»ã©ã¡ãªããã倧ãããªããŸãã
- åžæ³æžå£«ã¯ä»»ææŽçã®äº€æžèªäœã¯å¯èœã§ããã嵿š©è
察å¿ãè£å€ã«çºå±ããå¯èœæ§ãããå Žåãã代ç蚎èšïŒèšŽèšä»£ççïŒãè¡ãã«ã¯å¶éïŒç°¡è£ä»£çæš©ãªã©ïŒããããŸããäºæ¡ã«å¿ããŠåŒè·å£«ã«åãæ¿ããå¿
èŠãçããããšããããŸãã
èŠè§£ïŒè²»çšã ãã§éžã¶ãšé·æçã«æãããããšããããŸããååçžè«ã§ãèŠç©ãã®å
èš³ããåå²å¯èœãããæžé¡èŠèŸŒã¿ïŒç®å®ã®æ°å€ïŒããå
·äœçã«åºããŠããããåçŽã«å®ãé«ãã§å€æããªãããšãéèŠã§ãã
3. æç¶ãã®æµããšæé â 3瀟ãåæã«é²ããå Žåã®å®åãããŒ
3瀟ã察象ã«ä»»ææŽçãè¡ããšãã®å
žåçãªæµããšæéæã¯æ¬¡ã®ãšããã§ãã
1) äºåçžè«ïŒååïŒ â 1åïŒ30åïœ1æéïŒ
- 嵿š©è
ãªã¹ããååŒå±¥æŽãè¿æžç¶æ³ãªã©ãæç€ºããŠãçžè«ãããã§è²»çšæŠç®ãåºãŸãã
2) å§ä»»å¥çŽïŒçæïŒ
- å¥çŽæžã«ãµã€ã³ããŠçæéãæ¯æãïŒçæéãŒãã®äºåæãããïŒãå§ä»»åŸãäºåæã嵿š©è
ã«åä»»éç¥ãéä»ããŸãã
3) åä»»éç¥ã®éä»ïŒåµæš©è
ãžã®éç¥ïŒ â éä»åŸãåãç«ãŠåæ¢ãååçã«å§ãŸãïŒäºåæãåä»»ããæšãéç¥ïŒ
- æéïŒåä»»éç¥éä»åŸãå嵿š©è
ã®å¯Ÿå¿ãæ°æ¥ïœæ°é±é
4) ååŒå±¥æŽã®éç€ºè«æ±ãšåŒãçŽãèšç®
- éå»ã®å©æ¯èšç®ãåŒãçŽããŠãæžé¡ã»éæãã®æç¡ã確èªïŒäºåæã«ããïŒ
5) å解亀æžïŒå嵿š©è
ãšïŒ
- äº€æžæéïŒåµæš©è
ã«ãã1ã¶æïœæ°ã¶æïŒ3ïœ6ã¶æãå€ãïŒ
6) åè§£æç«ã»åè§£æžäœæã»è¿æžéå§
- åè§£æ¡ä»¶ã«åºã¥ããæã
ã®æ¯æããå§ãŸã
å
šäœã®å¹³åçãªæéæïŒ
- çæè§£æ±ºïŒäº€æžãã¹ã ãŒãºã§3瀟ãšãåæããå ŽåïŒïŒ2ïœ3ã¶æ
- äžæïŒåµæš©è
ã®å¯©æ»ãå
éšçšè°ã§æéããããå ŽåïŒïŒ3ïœ6ã¶æ
- é·æïŒäº€æžãé·åŒãã远å 調æŽãå¿
èŠãªå ŽåïŒïŒ6ã¶æä»¥äž
å®åäžã®æ³šæç¹ïŒ
- åä»»éç¥åŸã¯ååãšããŠåµæš©è
ããã®ç£ä¿ãæ¢ãŸããŸãããæžé¢ãå±ããŸã§ã«ã¿ã€ã ã©ã°ãããããã®éã®åãç«ãŠãå®å
šã«åæ¢ããªãããšããããããããã«å®å¿ããããªãããšã
- äºåæã«ãã£ãŠã¯ã3瀟ããã¯ããããŸãšããŠäŸé Œã§å²åŒããšããæéäœç³»ãçšæããŠããå ŽåããããŸããèŠç©ãæã«å¿
ã確èªããŸãããã
- å¥çŽæžã®ãè§£çŽèŠå®ãã远å è²»çšã®æç¡ãã¯äºåã«ç¢ºèªããããšã倿Žã»äžæ¢ããå Žåã®è²»çšè² æ
ãçºçããã±ãŒã¹ããããŸãã
4. ãªã¹ã¯ãšæ³šæç¹ â ä¿¡çšæ
å ±ã»å°æ¥ã®èè³ã»è©æ¬ºã«æ³šæ
ä»»ææŽçã«ã¯å€ãã®ã¡ãªããããããŸããããªã¹ã¯ã泚æç¹ããããŸããç¹ã«3瀟ããŸãšããŠè¡ãå Žåã圱é¿ã倧ãããªããã€ã³ããæŒãããŠãããŸãããã
- ä¿¡çšæ
å ±ïŒãã©ãã¯ãªã¹ãïŒãžã®ç»é²
- ä»»ææŽçã¯ä¿¡çšæ
å ±æ©é¢ã«ç»é²ãããŸããåä¿¡çšæ
å ±æ©é¢ïŒCICãJICCãå
šåœéè¡åäŒã®å
šåœéè¡åäººä¿¡çšæ
å ±ã»ã³ã¿ãŒãªã©ïŒã§ç°ãªããŸãããäžè¬çã«ã宿žåŸäžå®æéïŒç®å®5幎çšåºŠïŒãã§æ
å ±ãæ¶ããã±ãŒã¹ãå€ãã§ããè©³çŽ°ã¯æ©é¢ããšã«ç°ãªããããå°æ¥ã®ããŒã³ãã¯ã¬ãžããã«ãŒãå©çšãæ€èšããŠããå Žåã¯åœ±é¿ã確èªããŠãã ããã
- åãç«ãŠåæ¢ã®ç¯å²
- åä»»éç¥ã«ãã£ãŠååç£ä¿ãé»è©±ã§ã®åãç«ãŠã¯æ¢ãŸããŸãããæ¢ã«å·®ãæŒããçãå§ãŸã£ãŠããå Žåã¯å¥ã®å¯Ÿå¿ãå¿
èŠã§ãããŸããçšéãä¿éºæãªã©ã®å
¬çåµåã¯ä»»ææŽçã§æŽç察象ã«ãã«ããã§ãã
- å°æ¥ã®èè³ã»ã¯ã¬ãžãããžã®åœ±é¿
- ä»»ææŽçã®ç»é²ããããšãæ°èŠã®ããŒã³ãã«ãŒãçºè¡ãé£ãããªãããšããããŸããäœå®
ããŒã³çã¯ä»»ææŽçåŸäžå®æéïŒæ©é¢ã«ãã£ãŠéãïŒåŸ
ã€å¿
èŠãããå ŽåããããŸãã
- æ³ä»€é å®ã»æªè³ªãªæ¥è
ã«æ³šæ
- ã絶察ã«åéããŒãã«ãªãããäžåŸã§å®ãè²»çšããªã©é床ã«èªåŒµããå§èªã«ã¯æ³šæãéæ³ãªè¡çºãèªå€§åºåãè¡ãäºåæããŒãã§ã¯ãããŸãããè€æ°ã®èŠç©ããè©å€ãçžè«æã®èª¬æã®äžå¯§ãã§å€æããŸãããã
- äºæ³ä»¥äžã«è²»çšãèšããã±ãŒã¹
- éæãéè«æ±ã蚎èšã«ãªã£ãå Žåã远å è²»çšãçºçããããšããããŸãããŸããæžé¡ãèŠèŸŒããªã嵿š©è
ã«ç¡çã«äº€æžãç¶ãããšå ±é
¬ã ããå¢ããã±ãŒã¹ãããåŸãŸãã
ç§èŠïŒè²»çšã ãã§å®æã«æ±ºããããæžé¡èŠèŸŒã¿ãã察å¿åãã説æã®éææ§ããéèŠããŠéžã¶ããšã匷ãå§ããŸããç§ã¯çžè«çµéšã§ãè²»çšãå®ãäºåæã«é Œãã çµæã亀æžåäžè¶³ã§åè§£æ¡ä»¶ãæªããçµå±ããŒã¿ã«ã§é«ãã€ããã±ãŒã¹ãèŠãŠããŸãã
5. ãã«ãœãå¥ã¬ã€ããšå®è·µã±ãŒã¹ â ããªãã®ç«å Žãªãã©ãããã
ããã§ã¯ããã«ãœãå¥ã«ã3ç€Ÿä»»ææŽçããéžã¶éã®èãæ¹ãšå®è·µã¢ããã€ã¹ãå
·äœçã«ç€ºããŸãããã¹ãŠæ¶ç©ºäºäŸã§ãããå®åã«å³ããæ°å€ãšå€æåºæºã䜿ã£ãŠããŸãã
5-1. 30代ç¬èº«ãµã©ãªãŒãã³ã®ã±ãŒã¹
ç¶æ³ïŒã«ãŒã3æãæ¶è²»è
éè2瀟ãåèšæ®åµã300äžåãæ¯æã®è¿æžè² æ
ãéãã絊äžå€©åŒãã§ãŠãçæŽ»ãå§è¿«ã
å€æåºæºïŒé«éå©ã®3ç€ŸïŒæ¶è²»è
éèäžäœ3瀟ïŒãä»»ææŽçãããšæã
ã®è¿æžã3äžåæžãèŠèŸŒã¿ãåŒè·å£«å ±é
¬ãä»®ã«åèš15äžåãªãå幎ã§å
ãåããèšç®ã
ããããïŒåŒè·å£«ã«èŠç©ããåããå岿ããå¯èœã確èªãäœå®
ããŒã³äºå®ããªããªãä»»ææŽçã¯å®åçã«åççã
5-2. 40代æ¢å©äž»å©Šã®ã±ãŒã¹
ç¶æ³ïŒå€«ã®åå
¥æžã§å®¶èšãéŒè¿«ã劻å矩ã®åå
¥ã3瀟ïŒåèš150äžåïŒã
å€æåºæºïŒå®¶èšãžã®å³å¹æ§ãéèŠãåžæ³æžå£«ã§è²»çšãæããŠäº€æžããæã
ã®æ¯æããæžããã®ãçŸå®çã
ããããïŒãŸãç¡æçžè«ïŒæ³ãã©ã¹ãåŒè·å£«äŒã®ç¡æçžè«ïŒãå©çšããå®¶èšèŠçŽããšåãããŠåå²ã§ã®è²»ç𿝿ãã亀æžã
5-3. èªå¶æ¥ã®ã±ãŒã¹
ç¶æ³ïŒåå
¥ã®æ³¢ã倧ããè€æ°ç€Ÿãžã®è¿æžãæ»ããã¡ãäºæ¥è³éãå¿
èŠã
å€æåºæºïŒä¿¡çšæ
å ±ãäžä¿¡ã«äžãã圱é¿ã¯å€§ãããäºæ¥ç¶ç¶æ§ãåªå
ãä»»ææŽçã§æã
ã®åºå®è² æ
ãèœãšããäºæ¥ã®ç«ãŠçŽããå³ãã
ããããïŒåŒè·å£«ã§äºæ¥æ§åå
¥ãå«ããŠçžè«ãåå²ã§ã®è²»çšãæ³ãã©ã¹ã®å©çšãæ€èšã
5-4. ãã©ãã¯ãªã¹ãæžå¿µè
ã®ã±ãŒã¹
ç¶æ³ïŒå°æ¥ã®äœå®
ããŒã³ãèŠæ®ããŠä¿¡çšæ
å ±ã®æ±ããå¿é
ã
å€æåºæºïŒä»»ææŽçã¯ä¿¡çšæ
å ±ã«ç»é²ãããããã宿žãã5幎çšåºŠã¯æ°ããªèè³ãé£ããå¯èœæ§ãããã
ããããïŒå°æ¥ã®åå
¥ãå¿
èŠã§ããã°ãä»»ææŽçãããè¿æžç¶äºäº€æžãå®¶æã®ååãæ€èšãå°éå®¶ãšå°æ¥èšç»ãçžè«ã
5-5. åè²ãŠäžåž¯ã®ã±ãŒã¹
ç¶æ³ïŒæè²è²»ãšã®å
Œãåãã§3瀟ã®ãã¡é«éå©2瀟ïŒ1瀟ãä»»ææŽçã§å¯Ÿå¿ãããã
å€æåºæºïŒå®¶èšã®å®å
šãåªå
ããæã
è² æ
ã確å®ã«äžãããã詊ç®ã
ããããïŒäºåã«å®¶èšè¡šãäœããè²»çšãšæžé¡å¹æã®æ¯èŒãè¡ããå Žåã«ãã£ãŠã¯äžéšã®ã¿ä»»ææŽçããæŠç¥ãæå¹ã
ãã§ãã¯ãªã¹ãïŒæåãããããã®è¡åïŒ
- å嵿š©è
ã®æ®åµã»éå©ã»æã
ã®æ¯æããäžèЧå
- ååçžè«ã§ãæžé¡èŠèŸŒã¿ã®éé¡ããè²»çšå
èš³ããåå²å¯åŠããææžã§åãåã
- è€æ°äºåæã§èŠç©ããåããè²»çšãšèª¬æã®éææ§ãæ¯èŒ
- å¥çŽæžã®è§£çŽèŠå®ã»è¿œå è²»çšæ¡é
ã確èª
- æ³ãã©ã¹çã®æ¯æŽå¶åºŠã®è©²åœæç¡ã確èª
6. è²»çšãæããå
·äœçãšäº€æžã®ã³ã â å®åã§äœ¿ãããã¯ããã¯
è²»çšãã§ããã ãæãããã®ã¯èª°ã§ãåãã§ããå®åã§æå¹ãªå
·äœçã玹ä»ããŸãã
- è€æ°èŠç©ããå¿
ãåã
- åäžæ¡ä»¶ïŒåã3瀟ãåãåµåç¶æ³ïŒã§è€æ°ã®äºåæã«èŠç©ããäŸé ŒããŠæ¯èŒããŸããããäºåæããšã®äŸ¡æ Œèšèšã¯å€§ããç°ãªããŸãã
- çæéãŒããå ±é
¬æåå ±é
¬åã®ã¡ãªããã»ãã¡ãªãããçè§£ãã
- çæéããŒãã§ããæåå ±é
¬ãç®¡çææ°æãé«ãå ŽåããããŸããç·é¡ã§æ¯èŒããããšã
- æ³ãã©ã¹ïŒæ¥æ¬åžæ³æ¯æŽã»ã³ã¿ãŒïŒã®å©çš
- åå
¥ãè³ç£ãäžå®åºæºä»¥äžã§ããã°ãæ³ãã©ã¹ã®æ°äºæ³åŸæ¶å©ãåããããå ŽåããããŸããåŒè·å£«è²»çšã®ç«æ¿ãåå²è¿æžã®å¶åºŠãå©çšã§ããããšãããããã該åœããã確èªããŸãããã
- äžéšèªåã§æ
å ±æŽçããŠãã
- ååŒå±¥æŽãè«æ±æžãæçŽ°ãæŽçããŠæåããã°ãäºåæã®äœæ¥æéãæžãå®è²»ãæããããããšããããŸãã
- ããã¯æéãäžæ¬äŸé Œå²åŒã亀æžãã
- 3瀟ãŸãšããŠäŸé ŒããæšãäŒãããšãäºåæã«ãã£ãŠã¯å²åŒãæç€ºããããšããããŸããé æ
®ãã亀æžããŠã¿ãŸãããã
- ç¡æçžè«ã掻çšããŠæ¹éãæ±ºãã
- ååç¡æçžè«ãå©çšããä»»ææŽçãæé©ãã©ããïŒèªå·±ç Žç£ãå人åçãè¿æžäº€æžã®æ¹ãè¯ããïŒã倿ããŸãããã
äº€æžæã®ãã§ãã¯ãã€ã³ãïŒäºåæã«èãã¹ãããšïŒ
- ç·é¡èŠç©ãïŒå
èš³ïŒçæéãå ±é
¬ãå®è²»ïŒãæç€ºããŠãããã
- èŠç©ãã¯3瀟åèšã§ãããããæžé¡èŠèŸŒã¿ã¯æ°å€ã§ç€ºããã
- å岿ãã®å¯åŠãšåæ°ã婿¯ïŒããã°ïŒ
- éäžè§£çŽæã®åãæ±ã
- åè§£ãæç«ããªãã£ãå Žåã®è²»çšè² æ
7. å®åçãªèŠç©ãäŸïŒæ¶ç©ºã ãçŸå®çãªãµã³ãã«ïŒ
以äžã¯çžè«æã«äœ¿ãããæ¶ç©ºèŠç©ã衚ãã®ãµã³ãã«ãäºåæåã¯äŸç€ºçšã®æ¶ç©ºåã§ãïŒå®åšã®äºåæãšã¯ç¡é¢ä¿ïŒã
- äºæ¡ïŒä»»ææŽç察象3瀟ãåç€Ÿã®æ®åµåèš200äžåãæã
ã®è² æ
7äžåâåè§£åŸ3äžåã«è»œæžèŠèŸŒã¿
- åŒè·å£«æ³äººã°ããã©ã€ãæ³åŸäºåæïŒä»®ïŒ
- çæéïŒ3äžå/瀟 à 3瀟 = 9äžå
- å ±é
¬ïŒåè§£æç«åŸ 5äžå/瀟 à 3瀟 = 15äžå
- å®è²»ïŒéä¿¡è²»ã»åæç 1äžå
- åèšæ³å®ïŒ25äžå
- åžæ³æžå£«æ³äººã¯ããæ³åäºåæïŒä»®ïŒ
- çæéïŒ2.5äžå/瀟 à 3瀟 = 7.5äžå
- å ±é
¬ïŒ3äžå/瀟 à 3瀟 = 9äžå
- å®è²»ïŒ1äžå
- åèšæ³å®ïŒ17.5äžå
æ¯èŒãã€ã³ãïŒ
- åŒè·å£«ã䜿ããšè£å€ã«çºå±ããå Žåã®å¯Ÿå¿åããããè²»çšã¯ããé«ãã
- åžæ³æžå£«ã¯è²»çšãå®ãåŸåã ãã蚎èšä»£çãå¿
èŠã«ãªãå Žåã¯éçããããããæåã«äºæ¡ã®èŠèŸŒã¿ã確èªããã
8. ãããã誀解ãšQ&AïŒFAQïŒ
Q1ïŒä»»ææŽçããããšå¿
ããã©ãã¯ã«ãªãïŒ
AïŒä»»ææŽçã¯ä¿¡çšæ
å ±ã«ç»é²ãããããçæçã«ã¯ããŒã³ãçµã¿ã«ãããªããŸããã宿žããäžå®æéïŒäžè¬çã«æ°å¹ŽïŒã§æ
å ±ãæ¶ããããšãå€ãã§ããæ©é¢ãã±ãŒã¹ã«ãã£ãŠç°ãªãããäºå確èªãéèŠã§ãã
Q2ïŒåžæ³æžå£«ã«é Œãã°åžžã«å®ãæžãïŒ
AïŒåžæ³æžå£«ã®æ¹ãè²»çšãå®ãå Žåãå€ãã§ãããäºæ¡ã«ãã£ãŠã¯åŒè·å£«ã§ãªããšå¯Ÿå¿ã§ããªãã±ãŒã¹ïŒèšŽèšå¯Ÿå¿ãå€§èŠæš¡ãªäºãïŒããããããæåã®çžè«ã§ã©ã¡ããé©åãã倿ããŠããããŸãããã
Q3ïŒçæé0åã®äºåæã¯ä¿¡çšã§ããïŒ
AïŒå¿
ãããåé¡ãããããã§ã¯ãããŸããããçæéããªãåã§å ±é
¬äœç³»ã管çè²»çšãéãããšãå€ãã®ã§ãç·é¡ãæ¯èŒããŠãã ããã
Q4ïŒéæãéãåºããè²»çšã¯ã©ããªãïŒ
AïŒéæãéãèŠã€ããã°ãè¿éãåããããšã§äºå®äžè²»çšããŸããªããã±ãŒã¹ããããŸãããã ãéæãè«æ±ã¯äºæ¡ã«ããè€éåãããããèŠèŸŒã¿é¡ã®èª¬æãåããããšã倧äºã§ãã
Q5ïŒ3瀟ã®ãã¡äžç€Ÿã ãæåŠãããå Žåã¯ã©ãããïŒ
AïŒäžç€Ÿã亀æžã«å¿ããªãå Žåã¯ãä»ã®éžæè¢ïŒåå¥äº€æžã®ç¶ç¶ã蚎èšãå¥ã®åµåæŽççïŒãæ€èšããŸãã亀æžã®ç¶ç¶ã«äŒŽãè²»çšãšèŠèŸŒã¿ãæ¯èŒããŠå€æããŸãã
9. å®åã§äœ¿ãããã³ãã¬ïŒèŠç©ãæ¯èŒè¡šã®äœãæ¹ïŒãã䜿ããïŒ
çžè«æã«æåã»èšé²ããŠãããšäŸ¿å©ãªãã³ãã¬é
ç®ïŒè¡šåœ¢åŒã§ãŸãšãããšæ¯èŒãç°¡åïŒïŒ
- 嵿š©è
åïŒæ®åµé¡ïŒçŸè¡æé¡æ¯æé¡ïŒæ³å®æžé¡åŸæé¡
- åäºåæã®èŠç©ãïŒçæéïŒå ±é
¬ïŒå®è²»ïŒåèšïŒåå²å¯åŠïŒ
- åè§£æç«ãŸã§ã®æ³å®æé
- åµåæŽçåŸã®ä¿¡çšæ
å ±ãžã®åœ±é¿ïŒäºåæã®èŠè§£ïŒ
- å¥çŽæžã«é¢ãããã§ãã¯ïŒè§£çŽèŠå®ã远å è²»çšãéäžäžæ¢æã®æ±ãïŒ
ãã®ãã³ãã¬ã䜿ãã°ã3瀟åã®èŠç©ããšå¹æãæ¯èŒãããããªããŸãã
10. ãšãããŒã°ã»ãŸãšããšä»åŸã®ã¢ã¯ã·ã§ã³ â ä»ããã§ããå
·äœçãªåã
ãã®èšäºã®èŠç¹ãããäžåºŠç°¡æœã«ãŸãšããŸãã
- ä»»ææŽç3瀟ã®è²»çšã¯äºåæãå ±é
¬äœç³»ã§å€§ããå€ããããåŒè·å£«äžå¿ã§åèš10äžïœ30äžåãäžè¬çã¬ã³ãžã®ç®å®ã
- è²»çšã¯ãçæéããå ±é
¬ããå®è²»ãã«åããããæžé¡å ±é
¬ã®æç¡ãå²åã«æ³šæã
- åžæ³æžå£«ã¯è²»çšé¢ã§æå©ãªããšãå€ãããäºæ¡ã«ãã£ãŠã¯åŒè·å£«ã®æ¹ãé©åã
- åä»»éç¥ã§åãç«ãŠã¯æ¢ãŸãããä¿¡çšæ
å ±ãžã®åœ±é¿ãå
¬çåµåã¯å¥åé¡ã
- è²»çšãæããã«ã¯è€æ°èŠç©ããæ³ãã©ã¹ã®æŽ»çšãèªåã§ã®è³ææºåãããã¯å²åŒäº€æžãªã©ãæå¹ã
ä»ããã§ããã¢ã¯ã·ã§ã³ãã©ã³ïŒä»æ¥ããã§ãã3ã¹ãããïŒ
1. åµåäžèЧãäœãïŒåµæš©è
åãæ®åµãå©çãæé¡ãèšå
¥ïŒ
2. ç¡æçžè«ã2ïœ3ä»¶åãã忡件ã§èŠç©ããæ¯èŒãã
3. å岿ããæ³ãã©ã¹ã®è©²åœå¯åŠã確èªããæãã³ã¹ãããã©ãŒãã³ã¹ã®è¯ãäºåæãéžã¶
ç§ã®æåŸã®äžèšïŒåéåé¡ã¯æŸçœ®ãããšæªåããŸãããŸãã¯ãçŸç¶ãã¯ã£ããããããããšãäžçªã®è¿éã§ããçžè«ã¯ç¡æã®ãšãããå€ãã®ã§ãæ©ãã«è€æ°ã®å°éå®¶ã«è©±ãèããŠã¿ãŸããããå¿
èŠãªãç§ãçžè«æã«ç¢ºèªããŠããã¹ã質åã®ãã§ãã¯ãªã¹ããäœããŸããæ¬²ããã£ããæããŠãã ãããã
ãã®èšäºã®ãŸãšã
- ä»»ææŽç3瀟ã®è²»çšã¯ç®å®ãšããŠåŒè·å£«ã§åèš10äžïœ30äžåãåžæ³æžå£«ã ãšããå®ãã
- çæéã»å ±é
¬ã»å®è²»ã®å
èš³ãå¿
ã確èªããããšã
- æžé¡èŠèŸŒã¿ãšè²»çšã®ãã©ã³ã¹ãå€æåºæºãè€æ°èŠç©ããåãæ¯èŒããã®ãå¿
é ã
- ä¿¡çšæ
å ±ãžã®åœ±é¿ãå°æ¥ã®èè³èšç»ãèæ
®ã«å
¥ããŠå€æããããšã
- ç¡æçžè«ãæ³ãã©ã¹ã®æŽ»çšãåå²äº€æžãªã©ã§è²»çšè² æ
ãäžããããå¯èœæ§ãããã
èªå·±ç Žç£ã§åŠ»å矩ã®è»ã¯ã©ããªãïŒå®åãšæç¶ããæ®ããã売ããããããããã解説
åºå
žã»åè
ã»æ¥æ¬åžæ³æ¯æŽã»ã³ã¿ãŒïŒæ³ãã©ã¹ïŒ
ã»æ¥æ¬åŒè·å£«é£åäŒïŒåµåæŽçã«é¢ããæ¡å
ïŒ
ã»CICïŒæ ªåŒäŒç€Ÿã·ãŒã»ã¢ã€ã»ã·ãŒïŒïŒJICCïŒæ¥æ¬ä¿¡çšæ
å ±æ©æ§ïŒïŒå
šåœéè¡åäŒïŒä¿¡çšæ
å ±ã«é¢ãã説æïŒ
ã»æ¶è²»è
åºïŒåµåæŽçãè²žéæ¥ã«é¢ããæ¶è²»è
åãæ
å ±ïŒ
ã»åŒè·å£«ãããã³ã ïŒä»»ææŽçã»è²»çšã«é¢ãã解説èšäºïŒ
ã»åæ³åŸäºåæã»åžæ³æžå£«äºåæã®å
¬éããŠããè²»çšäŸïŒäžè¬å
¬éæ
å ±ïŒ
ïŒäžèšåºå
žã¯æ¬èšäºå
ã®æ°åãå¶åºŠèª¬æã®æ ¹æ ã«åºã¥ããŸããå®éã®è²»çšãåãæ±ãã¯äºåæããšã«ç°ãªããŸãã®ã§ãæçµçã«ã¯æ
åœã®å°éå®¶ã«çŽæ¥ç¢ºèªããŠãã ãããïŒ