{"id":105808,"date":"2026-10-22T08:34:46","date_gmt":"2026-10-22T08:34:46","guid":{"rendered":"https:\/\/skyplanner.ai\/?p=105808"},"modified":"2026-10-22T08:37:19","modified_gmt":"2026-10-22T08:37:19","slug":"manufacturing-overhead","status":"publish","type":"post","link":"https:\/\/skyplanner.ai\/ja\/%e3%83%aa%e3%82%bd%e3%83%bc%e3%82%b9\/manufacturing-overhead\/","title":{"rendered":"\u88fd\u9020\u9593\u63a5\u8cbb\uff1a\u914d\u8ce6\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u6d3b\u7528\u6cd5"},"content":{"rendered":"<div class=\"gb-container gb-container-article01 article-main-content-container\">\n\n<h1 class=\"wp-block-heading\">\u88fd\u9020\u9593\u63a5\u8cbb\uff1a\u914d\u8ce6\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u6d3b\u7528\u6cd5<\/h1>\n\n<div class=\"gb-container gb-container-article02\">\n\n<p><a href=\"\/ja\/\">\u30db\u30fc\u30e0<\/a> &raquo; <a href=\"https:\/\/skyplanner.ai\/ja\/%e3%83%aa%e3%82%bd%e3%83%bc%e3%82%b9\/\">\u30ea\u30bd\u30fc\u30b9<\/a> &raquo; 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= \u76f4\u63a5\u6750\u6599\u8cbb + \u76f4\u63a5\u52b4\u52d9\u8cbb + \u88fd\u9020\u9593\u63a5\u8cbb<\/strong><\/p>\n\n\n<p>\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u4f1a\u793e\u5168\u4f53\u306e\u9593\u63a5\u8cbb\u3068\u306f\u7570\u306a\u308a\u3001\u88fd\u9020\u539f\u4fa1\u3060\u3051\u3067\u8ca9\u58f2\u4fa1\u683c\u304c\u6c7a\u307e\u308b\u308f\u3051\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u8ca9\u58f2\u4fa1\u683c\u3092\u6c7a\u3081\u308b\u969b\u306f\u3001\u8ca9\u58f2\u8cbb\u3084\u4e8b\u696d\u5168\u4f53\u306b\u304b\u304b\u308b\u8cbb\u7528\u3001\u78ba\u4fdd\u3059\u3079\u304d\u5229\u76ca\u7387\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n<h3 class=\"wp-block-heading\">\u9593\u63a5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u306f\u5225\u306e\u5206\u985e<\/h3>\n\n\n<p>\u300c\u9593\u63a5\u300d\u3068\u300c\u56fa\u5b9a\u300d\u306f\u3001\u5206\u985e\u306e\u89b3\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u300c\u9593\u63a5\u300d\u306f\u3001\u8cbb\u7528\u3092\u88fd\u54c1\u306b\u3069\u306e\u3088\u3046\u306b\u5272\u308a\u5f53\u3066\u308b\u304b\u3092\u8868\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u300c\u56fa\u5b9a\u300d\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u3068\u64cd\u696d\u7bc4\u56f2\u5185\u3067\u6d3b\u52d5\u91cf\u304c\u5909\u5316\u3057\u305f\u3068\u304d\u3001\u8cbb\u7528\u7dcf\u984d\u304c\u3069\u3046\u52d5\u304f\u304b\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n<p>\u5de5\u5834\u306e\u8cc3\u501f\u6599\u306f\u3001\u6708\u5185\u3067\u306f\u4e00\u5b9a\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u751f\u7523\u306b\u4f7f\u3046\u30a8\u30cd\u30eb\u30ae\u30fc\u3084\u6d88\u8017\u54c1\u306e\u4e00\u90e8\u306f\u3001\u6a5f\u68b0\u306e\u7a3c\u50cd\u306b\u5fdc\u3058\u3066\u5897\u6e1b\u3057\u307e\u3059\u3002\u4fdd\u5168\u5951\u7d04\u306b\u306f\u3001\u56fa\u5b9a\u6599\u91d1\u306b\u52a0\u3048\u3066\u4f7f\u7528\u91cf\u306b\u5fdc\u3058\u305f\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5185\u8a33\u3092\u898b\u3048\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u751f\u7523\u91cf\u3092\u5897\u3084\u305b\u3070\u56fa\u5b9a\u8cbb\u3092\u3088\u308a\u591a\u304f\u306e\u88fd\u54c1\u306b\u5206\u6563\u3067\u304d\u307e\u3059\u304c\u3001\u5909\u52d5\u3059\u308b\u9593\u63a5\u8cbb\u306f\u5897\u3048\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n<h2 class=\"wp-block-heading\">\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u8a08\u7b97\u3068\u914d\u8ce6\u306e\u65b9\u6cd5<\/h2>\n\n\n<p>\u3042\u308b\u671f\u9593\u306e\u88fd\u9020\u9593\u63a5\u8cbb\u7dcf\u984d\u3092\u6c42\u3081\u308b\u306b\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u305f\u7bc4\u56f2\u5185\u3067\u5de5\u5834\u306e\u9593\u63a5\u8cbb\u3092\u5408\u8a08\u3057\u307e\u3059\u3002\u305d\u306e\u7dcf\u984d\u3092\u88fd\u54c1\u3084\u4f5c\u696d\u306b\u914d\u8ce6\u3059\u308b\u306b\u306f\u3001\u96c6\u8a08\u3057\u305f\u8cbb\u7528\u7fa4\u3067\u3042\u308b\u30b3\u30b9\u30c8\u30d7\u30fc\u30eb\u3092\u914d\u8ce6\u57fa\u6e96\u306e\u6570\u91cf\u3067\u5272\u3063\u3066\u914d\u8ce6\u7387\u3092\u6c42\u3081\u3001\u5404\u4f5c\u696d\u306b\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n<p>\u8a08\u753b\u3084\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u306b\u4f7f\u3046\u4e88\u5b9a\u914d\u8ce6\u7387\u306f\u3001\u4e88\u7b97\u5024\u304b\u3089\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n<p><strong>\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u4e88\u5b9a\u914d\u8ce6\u7387 = \u88fd\u9020\u9593\u63a5\u8cbb\u4e88\u7b97\u984d \u00f7 \u914d\u8ce6\u57fa\u6e96\u3068\u306a\u308b\u4e88\u5b9a\u6d3b\u52d5\u91cf<\/strong><\/p>\n\n\n<p><strong>\u4f5c\u696d\u3078\u306e\u9593\u63a5\u8cbb\u914d\u8ce6\u984d = \u4e88\u5b9a\u914d\u8ce6\u7387 \u00d7 \u305d\u306e\u4f5c\u696d\u3067\u5b9f\u969b\u306b\u4f7f\u7528\u3057\u305f\u914d\u8ce6\u57fa\u6e96\u306e\u6d3b\u52d5\u91cf<\/strong><\/p>\n\n\n<p>\u914d\u8ce6\u7387\u306e\u5358\u4f4d\u306f\u3001\u914d\u8ce6\u57fa\u6e96\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u30c9\u30eb\u5efa\u3066\u306e\u8cbb\u7528\u3092\u6a5f\u68b0\u7a3c\u50cd\u6642\u9593\u3067\u5272\u308c\u3070\u3001\u5358\u4f4d\u306f\u6a5f\u68b0\u7a3c\u50cd\u6642\u9593\u5f53\u305f\u308a\u306e\u30c9\u30eb\u984d\u3068\u306a\u308a\u3001\u30d1\u30fc\u30bb\u30f3\u30c8\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f4\u63a5\u52b4\u52d9\u8cbb\u3067\u5272\u3063\u3066100\u3092\u639b\u3051\u305f\u5834\u5408\u306f\u3001\u76f4\u63a5\u52b4\u52d9\u8cbb\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u3092\u30d1\u30fc\u30bb\u30f3\u30c8\u3067\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n<h3 class=\"wp-block-heading\">1. \u671f\u9593\u3068\u7bc4\u56f2\u3092\u305d\u308d\u3048\u3066\u30b3\u30b9\u30c8\u30d7\u30fc\u30eb\u3092\u4f5c\u308b<\/h3>\n\n\n<p>\u4f1a\u8a08\u8a18\u9332\u304b\u3089\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5de5\u5834\u8cbb\u7528\u3092\u96c6\u3081\u307e\u3059\u3002\u8cbb\u7528\u4e88\u7b97\u3068\u6d3b\u52d5\u91cf\u4e88\u7b97\u306f\u3001\u540c\u3058\u6708\u3001\u56db\u534a\u671f\u3001\u307e\u305f\u306f\u5e74\u3092\u5bfe\u8c61\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4e8b\u52d9\u6240\u3068\u88fd\u9020\u73fe\u5834\u304c\u540c\u3058\u5efa\u7269\u306b\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5171\u901a\u8cbb\u7528\u3092\u305d\u308c\u305e\u308c\u306e\u30a8\u30ea\u30a2\u306b\u5272\u308a\u5f53\u3066\u305f\u3046\u3048\u3067\u3001\u751f\u7523\u306b\u304b\u304b\u308b\u5206\u3092\u5404\u4f5c\u696d\u306b\u914d\u8ce6\u3057\u307e\u3059\u3002<\/p>\n\n\n<p>\u76f4\u63a5\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u306f\u3001\u9593\u63a5\u8cbb\u306e\u30b3\u30b9\u30c8\u30d7\u30fc\u30eb\u306b\u542b\u3081\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u542b\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u540c\u3058\u4fdd\u5168\u30b5\u30fc\u30d3\u30b9\u3084\u4f5c\u696d\u5c02\u7528\u306e\u6d88\u8017\u54c1\u306e\u8cbb\u7528\u3092\u3001\u76f4\u63a5\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u3046\u3048\u306b\u914d\u8ce6\u7387\u3092\u901a\u3058\u3066\u518d\u3073\u8a08\u4e0a\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u52d8\u5b9a\u79d1\u76ee\u3068\u30b3\u30b9\u30c8\u30d7\u30fc\u30eb\u306e\u5bfe\u5fdc\u3092\u660e\u78ba\u306b\u3059\u308c\u3070\u3001\u6bce\u56de\u540c\u3058\u65b9\u6cd5\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n<h3 class=\"wp-block-heading\">2. \u4f5c\u696d\u306e\u5b9f\u614b\u306b\u5408\u3063\u305f\u914d\u8ce6\u57fa\u6e96\u3092\u9078\u3076<\/h3>\n\n\n<p>\u624b\u8efd\u306b\u4f7f\u3048\u308b\u6570\u5024\u304c\u3001\u5fc5\u305a\u3057\u3082\u5b9f\u614b\u3092\u3088\u304f\u8868\u3059\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u30b3\u30b9\u30c8\u30d7\u30fc\u30eb\u306b\u96c6\u8a08\u3057\u305f\u8cbb\u7528\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u652f\u63f4\u6d3b\u52d5\u306b\u304b\u304b\u3063\u305f\u3082\u306e\u304b\u3001\u307e\u305f\u3001\u3042\u308b\u4f5c\u696d\u304c\u307b\u304b\u306e\u4f5c\u696d\u3088\u308a\u591a\u304f\u306e\u652f\u63f4\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\u306f\u306a\u305c\u304b\u3092\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u914d\u8ce6\u57fa\u6e96<\/th><th>\u9069\u3057\u3066\u3044\u308b\u5834\u9762<\/th><th>\u6ce8\u610f\u70b9<\/th><\/tr><\/thead><tbody><tr><td>\u6a5f\u68b0\u7a3c\u50cd\u6642\u9593<\/td><td>\u8a2d\u5099\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u9ad8\u3044\u5de5\u7a0b<\/td><td>\u6a5f\u68b0\u7fa4\u306b\u3088\u3063\u3066\u8cbb\u7528\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/td><\/tr><tr><td>\u76f4\u63a5\u4f5c\u696d\u6642\u9593<\/td><td>\u5fc5\u8981\u306a\u652f\u63f4\u304c\u304a\u304a\u3080\u306d\u5171\u901a\u3059\u308b\u52b4\u50cd\u96c6\u7d04\u578b\u306e\u751f\u7523<\/td><td>\u81ea\u52d5\u5316\u306b\u3088\u3063\u3066\u4f5c\u696d\u6642\u9593\u3068\u9593\u63a5\u8cbb\u306e\u95a2\u9023\u304c\u5f31\u307e\u308b\u5834\u5408\u304c\u3042\u308b<\/td><\/tr><tr><td>\u76f4\u63a5\u52b4\u52d9\u8cbb<\/td><td>\u76f4\u63a5\u52b4\u52d9\u8cbb\u306b\u4e00\u5b9a\u7387\u3092\u639b\u3051\u3066\u9593\u63a5\u8cbb\u3092\u914d\u8ce6\u3059\u308b\u5834\u5408<\/td><td>\u30ea\u30bd\u30fc\u30b9\u306e\u4f7f\u7528\u91cf\u304c\u540c\u3058\u3067\u3082\u3001\u8cc3\u91d1\u5dee\u306b\u3088\u3063\u3066\u914d\u8ce6\u984d\u304c\u5909\u308f\u308b\u5834\u5408\u304c\u3042\u308b<\/td><\/tr><tr><td>\u751f\u7523\u6570\u91cf<\/td><td>\u52a0\u5de5\u8981\u4ef6\u304c\u4f3c\u3066\u3044\u308b\u540c\u7a2e\u306e\u88fd\u54c1<\/td><td>\u5358\u7d14\u306a\u90e8\u54c11\u500b\u3068\u8907\u96d1\u306a\u7d44\u7acb\u54c11\u500b\u3092\u540c\u7b49\u306b\u306f\u6271\u3048\u306a\u3044<\/td><\/tr><tr><td>\u6bb5\u53d6\u308a\u56de\u6570\u3001\u691c\u67fb\u56de\u6570\u3001\u305d\u306e\u4ed6\u306e\u6d3b\u52d5\u91cf<\/td><td>\u305d\u306e\u6d3b\u52d5\u306b\u3088\u3063\u3066\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u72ec\u7acb\u3057\u305f\u30b3\u30b9\u30c8\u30d7\u30fc\u30eb<\/td><td>\u6d3b\u52d5\u306e\u5b9a\u7fa9\u3068\u8a18\u9332\u65b9\u6cd5\u3092\u7d71\u4e00\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p>\u4f3c\u305f\u4f5c\u696d\u3092\u6271\u3046\u306a\u3089\u3001\u307e\u305a\u5de5\u5834\u5168\u4f53\u3067\u5358\u4e00\u306e\u914d\u8ce6\u7387\u3092\u4f7f\u3046\u306e\u3082\u59a5\u5f53\u3067\u3059\u3002\u6a5f\u68b0\u52a0\u5de5\u3068\u624b\u4f5c\u696d\u306b\u3088\u308b\u7d44\u7acb\u3067\u4f7f\u3046\u30ea\u30bd\u30fc\u30b9\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u90e8\u9580\u5225\u306e\u914d\u8ce6\u7387\u306e\u307b\u3046\u304c\u88fd\u54c1\u539f\u4fa1\u3092\u9069\u5207\u306b\u8868\u305b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u3001\u3055\u3089\u306b\u7d30\u304b\u304f\u30b3\u30b9\u30c8\u30d7\u30fc\u30eb\u3092\u5206\u3051\u3001\u305d\u308c\u305e\u308c\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5\u3092\u901a\u3058\u3066\u914d\u8ce6\u3057\u307e\u3059\u3002<\/p>\n\n\n<p>\u4fa1\u683c\u8a2d\u5b9a\u3001\u88fd\u54c1\u69cb\u6210\u3001\u6539\u5584\u7b56\u306e\u5224\u65ad\u304c\u5909\u308f\u308a\u5f97\u308b\u90e8\u5206\u3067\u3001\u8a08\u7b97\u3092\u8a73\u7d30\u5316\u3057\u307e\u3057\u3087\u3046\u3002\u6d3b\u52d5\u5b9f\u7e3e\u306e\u8a18\u9332\u304c\u4e0d\u78ba\u304b\u3067\u3042\u308c\u3070\u3001\u8907\u96d1\u306a\u30e2\u30c7\u30eb\u3092\u4f5c\u3063\u3066\u3082\u6709\u7528\u6027\u304c\u9ad8\u307e\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n<h3 class=\"wp-block-heading\">3. \u914d\u8ce6\u7387\u3092\u8a08\u7b97\u3057\u3001\u4f5c\u696d\u306b\u9069\u7528\u3059\u308b<\/h3>\n\n\n<p>\u3042\u308b\u6a5f\u68b0\u52a0\u5de5\u90e8\u9580\u304c\u3001<strong>1\u304b\u6708\u306e\u88fd\u9020\u9593\u63a5\u8cbb\u309260,000\u30c9\u30eb\u3001\u6a5f\u68b0\u7a3c\u50cd\u6642\u9593\u30922,000\u6642\u9593\u3068\u4e88\u7b97\u8a08\u4e0a\u3057\u305f<\/strong>\u3068\u3057\u307e\u3059\u3002\u30b3\u30b9\u30c8\u30d7\u30fc\u30eb\u306b\u306f\u3001\u5de5\u5834\u30b9\u30da\u30fc\u30b9\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u5f53\u8a72\u90e8\u9580\u8ca0\u62c5\u5206\u3001\u6a5f\u68b0\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u4fdd\u5168\u8cbb\u3001\u76e3\u7763\u8cbb\u7528\u3001\u9593\u63a5\u7684\u306b\u4f7f\u7528\u3059\u308b\u64cd\u696d\u7528\u6d88\u8017\u54c1\u306e\u8cbb\u7528\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n<p><strong>60,000\u30c9\u30eb \u00f7 \u6a5f\u68b0\u7a3c\u50cd2,000\u6642\u9593 = \u6a5f\u68b0\u7a3c\u50cd\u6642\u9593\u5f53\u305f\u308a30\u30c9\u30eb<\/strong><\/p>\n\n\n<p>\u3042\u308b\u4f5c\u696d\u304c\u5b8c\u4e86\u3057\u3001\u540c\u4e00\u306e\u90e8\u54c1100\u500b\u304c\u826f\u54c1\u3068\u3057\u3066\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002\u6a5f\u68b0\u7a3c\u50cd\u6642\u9593\u306f50\u6642\u9593\u3067\u3057\u305f\u3002\u3053\u306e\u4f5c\u696d\u3078\u306e\u9593\u63a5\u8cbb\u914d\u8ce6\u984d\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n<p><strong>50\u6642\u9593 \u00d7 30\u30c9\u30eb = \u4f5c\u696d\u5168\u4f53\u30671,500\u30c9\u30eb<\/strong><\/p>\n\n\n<p><strong>1,500\u30c9\u30eb \u00f7 \u826f\u54c1100\u500b = \u90e8\u54c1\u5f53\u305f\u308a\u306e\u9593\u63a5\u8cbb\u914d\u8ce6\u984d15\u30c9\u30eb<\/strong><\/p>\n\n\n<p>\u90e8\u54c1\u5f53\u305f\u308a\u306e\u76f4\u63a5\u6750\u6599\u8cbb\u304c12\u30c9\u30eb\u3001\u76f4\u63a5\u52b4\u52d9\u8cbb\u304c8\u30c9\u30eb\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u88fd\u9020\u539f\u4fa1\u306f<strong>\u90e8\u54c1\u5f53\u305f\u308a35\u30c9\u30eb\uff1a12\u30c9\u30eb + 8\u30c9\u30eb + 15\u30c9\u30eb<\/strong>\u3067\u3059\u3002\u3053\u308c\u306f\u88fd\u9020\u539f\u4fa1\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308a\u3001\u8ca9\u58f2\u4fa1\u683c\u309235\u30c9\u30eb\u306b\u3059\u308b\u3053\u3068\u3092\u52e7\u3081\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n<p>\u3053\u306e\u4f8b\u3067\u306f\u3001\u4f5c\u696d\u304c\u5b8c\u4e86\u3057\u3066\u304a\u308a\u3001\u8cbb\u7528\u306f\u3059\u3079\u3066\u305d\u306e100\u500b\u306b\u5bfe\u5fdc\u3059\u308b\u3068\u4eee\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u672a\u5b8c\u4e86\u306e\u4f5c\u696d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8cbb\u7528\u3068\u6d3b\u52d5\u91cf\u3092\u3059\u3079\u3066\u5f53\u671f\u306e\u5b8c\u6210\u6570\u91cf\u306b\u5272\u308a\u5f53\u3066\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8a72\u5f53\u3059\u308b\u4ed5\u639b\u54c1\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u7ba1\u7406\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<h3 class=\"wp-block-heading\">4. \u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u984d\u3068\u5b9f\u969b\u767a\u751f\u984d\u3092\u7167\u5408\u3059\u308b<\/h3>\n\n\n<p>\u4e88\u5b9a\u914d\u8ce6\u7387\u3092\u4f7f\u3063\u3066\u3082\u3001\u5b9f\u969b\u306e\u9593\u63a5\u8cbb\u304c\u4e88\u7b97\u984d\u3068\u4e00\u81f4\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u90e8\u9580\u306e\u6708\u672b\u6642\u70b9\u306e\u5b9f\u7e3e\u304c\u3001\u6a5f\u68b0\u7a3c\u50cd1,800\u6642\u9593\u3001\u9593\u63a5\u8cbb\u306e\u5b9f\u969b\u767a\u751f\u984d62,000\u30c9\u30eb\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u6708\u672b\u6642\u70b9\u306e\u6bd4\u8f03<\/th><th>\u91d1\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u984d\uff1a1,800\u6642\u9593 \u00d7 30\u30c9\u30eb<\/td><td>54,000\u30c9\u30eb<\/td><\/tr><tr><td>\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u5b9f\u969b\u767a\u751f\u984d<\/td><td>62,000\u30c9\u30eb<\/td><\/tr><tr><td>\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u4e0d\u8db3\u984d\uff1a\u5b9f\u969b\u767a\u751f\u984d \u2212 \u914d\u8ce6\u984d<\/td><td>8,000\u30c9\u30eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p>\u3053\u306e\u90e8\u9580\u3067\u5b9f\u969b\u306b\u767a\u751f\u3057\u305f\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u3001\u914d\u8ce6\u7387\u3092\u4f7f\u3063\u3066\u914d\u8ce6\u3057\u305f\u984d\u30928,000\u30c9\u30eb\u4e0a\u56de\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u304c<strong>\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u4e0d\u8db3<\/strong>\u3067\u3059\u3002\u9006\u306b\u3001\u914d\u8ce6\u984d\u304c\u5b9f\u969b\u767a\u751f\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306f\u3001\u914d\u8ce6\u8d85\u904e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n<p>\u8cbb\u7528\u3068\u64cd\u696d\u5ea6\u306e\u4e21\u9762\u3092\u8abf\u3079\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u4f8b\u3067\u306f\u3001\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u5b9f\u969b\u767a\u751f\u984d\u304c\u4e88\u7b97\u3092\u4e0a\u56de\u308b\u4e00\u65b9\u3001\u64cd\u696d\u5ea6\u306f\u4e88\u7b97\u3092\u4e0b\u56de\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5dee\u984d\u3060\u3051\u3067\u3001\u4f5c\u696d\u8005\u306e\u4ed5\u4e8b\u304c\u975e\u52b9\u7387\u3060\u3063\u305f\u3068\u306f\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002\u751f\u7523\u91cf\u3001\u88fd\u54c1\u69cb\u6210\u3001\u4fdd\u5168\u652f\u51fa\u3001\u4fa1\u683c\u3001\u5f53\u521d\u306e\u898b\u7a4d\u3082\u308a\u306f\u3044\u305a\u308c\u3082\u5dee\u984d\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u8abf\u6574\u306f\u7d4c\u7406\u90e8\u9580\u304c\u62c5\u5f53\u3057\u3001\u751f\u7523\u90e8\u9580\u306f\u305d\u306e\u80cc\u666f\u306b\u3042\u308b\u73fe\u5834\u306e\u72b6\u6cc1\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n<h3 class=\"wp-block-heading\">5. 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