{"id":5702,"date":"2024-11-29T13:51:30","date_gmt":"2024-11-29T04:51:30","guid":{"rendered":"https:\/\/poly-crisis.jp\/?p=5702"},"modified":"2024-11-29T23:22:56","modified_gmt":"2024-11-29T14:22:56","slug":"%e3%80%8c%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e5%88%b6%e5%ba%a6%e3%82%92%e5%be%b9%e5%ba%95%e8%a7%a3%e8%aa%ac%e3%80%8d","status":"publish","type":"post","link":"https:\/\/poly-crisis.jp\/?p=5702","title":{"rendered":"\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u5fb9\u5e95\u89e3\u8aac\u300d"},"content":{"rendered":"<div id=\"headerafficode\" style=\"width:100%;text-align:center;\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-9105401674539509\"     crossorigin=\"anonymous\"><\/script><!-- \u30b9\u30de\u30db\u7528 --><ins class=\"adsbygoogle\"     style=\"display:block\"     data-ad-client=\"ca-pub-9105401674539509\"     data-ad-slot=\"5550498784\"     data-ad-format=\"auto\"     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\u4e0d\u6b63\u9632\u6b62\u3068\u3057\u3066\u306e\u5f79\u5272<\/a><\/li>\n<li><a href=\"#contents-5\">5. \u4e8b\u696d\u8005\u3078\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u3068\u5bfe\u7b56<\/a><\/li>\n<li><a href=\"#contents-6\">\u307e\u3068\u3081<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"preview_contents\">\n<h2 class=\"preview-subttile\" id=\"contents-1\">1. \u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff1f<\/h2>\n<div id=\"dispWiki_1\">\n<div align=\"left\" style=\"border:solid; padding:10px; border-width:1px; border-color:#cccccc; width:90%\">\n<table border=\"0\" width=\"100%\" cellpadding=\"10\" cellspacing=\"0\" style=\"table-layout:fixed\">\n<tbody>\n<tr>\n<td valign=\"top\" align=\"left\">\n<div class=\"searchResultImage\">\n<div class=\"searchResultImage-thumbnail\">\n<div class=\"searchResultImage-thumbnail-placeholder\" aria-hidden=\"true\"><!--?xml version=\"1.0\" encoding=\"UTF-8\"?--><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\"><title> \t\timage layout frameless \t<\/title><path d=\"M19 3H1v14h18zM3 14l3.5-4.5 2.5 3L12.5 8l4.5 6z\"><\/path><path d=\"M19 5H1V3h18zm0 12H1v-2h18z\"><\/path><\/svg> <\/div>\n<\/div>\n<div class=\"searchResultImage-text\">\n<div class=\"mw-search-result-heading\"><a target=\"_blank\" href=\"https:\/\/ja.wikipedia.org\/wiki\/%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E5%88%B6%E5%BA%A6\" title=\"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\" data-serp-pos=\"2\"><span style=\"font-weight:bold\">\u30a4\u30f3\u30dc\u30a4\u30b9<\/span>\u5236\u5ea6<\/a>    <\/div>\n<div class=\"searchresult\"><span style=\"font-weight:bold\">\u30a4\u30f3\u30dc\u30a4\u30b9<\/span>\u5236\u5ea6\uff08<span style=\"font-weight:bold\">\u30a4\u30f3\u30dc\u30a4\u30b9<\/span>\u305b\u3044\u3069\u3001\u82f1\u8a9e: Invoice reporting\uff09\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u5f0f\u306e\u4e00\u3064\u3067\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u767a\u884c\u3059\u308b<span style=\"font-weight:bold\">\u30a4\u30f3\u30dc\u30a4\u30b9<\/span>\uff08\u58f2\u624b\u304c\u8cb7\u624b\u306b\u6b63\u78ba\u306a\u9069\u7528\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u4f1d\u3048\u308b\u305f\u3081\u306b\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u30fb\u7d0d\u54c1\u66f8\u306a\u3069\uff09\u306b\u8a18\u8f09\u3055\u308c\u305f\u7a0e\u984d\u306e\u307f\u3092\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3042\u308b\u3002\u2026<\/div>\n<div class=\"mw-search-result-data\">66\u30ad\u30ed\u30d0\u30a4\u30c8 (9,765 \u8a9e) - 2024\u5e749\u670811\u65e5 (\u6c34) 10:27<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<\/p><\/div>\n<div style=\"margin-bottom:20px;\"><\/div>\n<div id=\"precomment_1\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3001\u4e00\u4f53\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u308c\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7dcf\u984d\u8868\u793a\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u3082\u306e\u3067\u3001\u6d88\u8cbb\u8005\u304c\u652f\u6255\u3046\u5546\u54c1\u306e\u4fa1\u683c\u306b\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u3001\u305d\u3057\u3066\u8cfc\u5165\u306b\u95a2\u3059\u308b\u8a73\u7d30\u60c5\u5831\u3092\u8a18\u8f09\u3057\u305f\u8acb\u6c42\u66f8\u3084\u7d0d\u54c1\u66f8\u306e\u3053\u3068\u3067\u3059\u3002\u696d\u8005\u9593\u306e\u53d6\u5f15\u3067\u306f\u3001\u3053\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u6d88\u8cbb\u7a0e\u7ba1\u7406\u306b\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u8a00\u3046\u3068\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u4e8b\u696d\u8005\u9593\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u652f\u6255\u3044\u304a\u3088\u3073\u63a7\u9664\u3092\u6b63\u78ba\u306b\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u66f8\u985e\u3067\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u76ee\u7684\u306f\u3001\u4f55\u3088\u308a\u3082\u6d88\u8cbb\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u8a08\u4e0a\u3057\u3001\u305d\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5168\u3066\u306e\u4e8b\u696d\u8005\u306b\u53d6\u5f15\u3054\u3068\u306b\u6d88\u8cbb\u7a0e\u306e\u7dcf\u984d\u3068\u5185\u8a33\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306fEU\u3092\u306f\u3058\u3081\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u591a\u304f\u306e\u56fd\u3005\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002VAT\u306e\u4e0b\u3067\u306f\u3001\u751f\u7523\u304b\u3089\u6d88\u8cbb\u306b\u81f3\u308b\u307e\u3067\u306e\u5404\u6bb5\u968e\u3067\u6d88\u8cbb\u7a0e\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u305d\u306e\u6839\u62e0\u3068\u306a\u308b\u306e\u3067\u3059\u3002\u307e\u305f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u4e0d\u6b63\u306a\u6d88\u8cbb\u7a0e\u9084\u4ed8\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u52b9\u679c\u7684\u3067\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u9069\u5207\u306a\u63d0\u51fa\u3068\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u3088\u308a\u7a0e\u53ce\u306e\u78ba\u4fdd\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002\u4e07\u304c\u4e00\u4e0d\u6b63\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u63a7\u9664\u3084\u9084\u4ed8\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u4e8b\u696d\u8005\u306f\u305d\u306e\u5206\u3092\u81ea\u5df1\u8ca0\u62c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u5236\u5ea6\u306f\u3001\u56fd\u969b\u7684\u306a\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082\u5171\u901a\u306e\u7406\u89e3\u3092\u5f97\u3089\u308c\u308b\u57fa\u76e4\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u53d6\u5f15\u304c\u76db\u3093\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u73fe\u5728\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u591a\u304f\u306e\u56fd\u3067\u7570\u306a\u308b\u7a0e\u5236\u3092\u8de8\u3044\u3067\u3082\u7406\u89e3\u3057\u3084\u3059\u3044\u4ed5\u7d44\u307f\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u4e00\u65b9\u3067\u3001\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u306f\u3053\u306e\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u7ba1\u7406\u7684\u306a\u8ca0\u62c5\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u9069\u5207\u306a\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u3084\u30b9\u30bf\u30c3\u30d5\u306e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u304c\u6c42\u3081\u3089\u308c\u3001\u3055\u3089\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u304a\u3088\u3073\u4fdd\u7ba1\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u3057\u3063\u304b\u308a\u78ba\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u306f\u3044\u3048\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u9075\u5b88\u306f\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u306f\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u3001\u65b0\u305f\u306a\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30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class=\"preview-subttile\" id=\"contents-2\">2. \u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u76ee\u7684<\/h2>\n<div id=\"precomment_2\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u4e3b\u306a\u76ee\u7684\u306e\u4e00\u3064\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u6b63\u78ba\u306a\u8a08\u4e0a\u3068\u305d\u306e\u900f\u660e\u6027\u306e\u78ba\u4fdd\u306b\u3042\u308a\u307e\u3059\u3002<br \/>\u6d88\u8cbb\u7a0e\u306f\u3001\u79c1\u305f\u3061\u304c\u65e5\u5e38\u7684\u306b\u8cfc\u5165\u3059\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u591a\u304f\u306e\u56fd\u3067\u91cd\u8981\u306a\u7a0e\u53ce\u6e90\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u3053\u306e\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u8005\u306f\u5404\u53d6\u5f15\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u7dcf\u984d\u3068\u3001\u305d\u306e\u5185\u8a33\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u3053\u308c\u306f\u6d88\u8cbb\u8005\u306b\u3068\u3063\u3066\u3082\u3001\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306e\u6d88\u8cbb\u7a0e\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3092\u77e5\u308b\u624b\u304c\u304b\u308a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\\n\\n\u3055\u3089\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u5404\u56fd\u306e\u7a0e\u52d9\u7f72\u306b\u3088\u3063\u3066\u53b3\u683c\u306b\u7ba1\u7406\u3055\u308c\u3001\u6d88\u8cbb\u7a0e\u306e\u9069\u6b63\u306a\u5fb4\u53ce\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<br \/>\u3053\u308c\u306b\u3088\u308a\u3001\u4e8b\u696d\u8005\u306f\u6b63\u78ba\u306a\u7a0e\u984d\u3092\u628a\u63e1\u3057\u3001\u78ba\u5b9f\u306b\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<br \/>\\n\\n\u3053\u306e\u900f\u660e\u6027\u306e\u78ba\u4fdd\u306f\u3001\u6d88\u8cbb\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u4e8b\u696d\u8005\u9593\u3067\u306e\u53d6\u5f15\u306b\u3082\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<br \/>\u4e0d\u6b63\u306a\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3084\u9084\u4ed8\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u3001\u6b63\u898f\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u5f53\u5c40\u306b\u6b63\u78ba\u306a\u53d6\u5f15\u5185\u5bb9\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\\n\\n\u307e\u305f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u900f\u660e\u6027\u3068\u6b63\u78ba\u3055\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u53d6\u5f15\u306b\u304a\u3044\u3066\u5171\u901a\u306e\u57fa\u76e4\u3092\u7bc9\u304f\u969b\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<br \/>\u7570\u306a\u308b\u6cd5\u5236\u5ea6\u3092\u6301\u3064\u56fd\u3005\u3068\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u5171\u901a\u306e\u7a0e\u52d9\u51e6\u7406\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u4fe1\u983c\u6027\u5411\u4e0a\u306b\u3082\u8ca2\u732e\u3057\u307e\u3059\u3002<br \/>\u9577\u671f\u7684\u306b\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5fb9\u5e95\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u7a0e\u5236\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5f37\u5316\u3084\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u62e1\u5927\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/div>\n<h2 class=\"preview-subttile\" id=\"contents-3\">3. \u4e16\u754c\u3067\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/h2>\n<div id=\"precomment_3\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u30b0\u30ed\u30fc\u30d0\u30eb\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u306b\u304a\u3044\u3066\u3082\u975e\u5e38\u306b\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\u7279\u306b\u3001\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u591a\u304f\u306e\u56fd\u3005\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u306e\u5236\u5ea6\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u304c\u3042\u308b\u5730\u57df\u3067\u305d\u306e\u771f\u4fa1\u3092\u767a\u63ee\u3057\u307e\u3059\u3002<br \/>VAT\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u3001\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u5e02\u5834\u306b\u767b\u5834\u3059\u308b\u5404\u6bb5\u968e\u3067\u4ed8\u52a0\u4fa1\u5024\u304c\u52a0\u308f\u308b\u305f\u3073\u306b\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u8a08\u7b97\u3068\u8abf\u6574\u304c\u6b63\u78ba\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u305d\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<br \/>\\n\\nEU\u306b\u304a\u3044\u3066\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u7279\u306b\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u3053\u308c\u306f\u7d4c\u6e08\u570f\u5185\u3067\u306e\u53d6\u5f15\u304c\u6d3b\u767a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u7a0e\u5236\u3092\u7d71\u4e00\u3059\u308b\u53d6\u308a\u7d44\u307f\u306e\u4e00\u74b0\u3068\u3057\u3066\u666e\u53ca\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\u305d\u306e\u7d50\u679c\u3001\u5404\u56fd\u304c\u72ec\u81ea\u306b\u6d88\u8cbb\u7a0e\u5236\u5ea6\u3092\u904b\u7528\u3057\u3064\u3064\u3082\u3001\u5171\u901a\u306e\u57fa\u76e4\u3068\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u9593\u306e\u53d6\u5f15\u306b\u306f\u4e00\u5b9a\u306e\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u3053\u306e\u5236\u5ea6\u306f\u53d6\u5f15\u306e\u30eb\u30fc\u30eb\u3092\u6a19\u6e96\u5316\u3057\u3001\u56fd\u3092\u8de8\u3044\u3060\u7a0e\u52d9\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u306b\u3082\u5bc4\u4e0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\\n\\n\u3055\u3089\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u56fd\u969b\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\u56fd\u3084\u5730\u57df\u306b\u3088\u308a\u7a0e\u5236\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u53d6\u5f15\u306e\u6839\u62e0\u3068\u3057\u3066\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<br \/>\u9069\u6b63\u306a\u767a\u884c\u3068\u7ba1\u7406\u4f53\u5236\u3092\u6574\u3048\u308b\u3053\u3068\u3067\u3001\u8f38\u51fa\u5165\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8abf\u6574\u3084\u9084\u4ed8\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u308f\u308c\u3001\u8aa4\u308a\u3084\u8131\u7a0e\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<br \/>\u3053\u308c\u306b\u3088\u308a\u4f01\u696d\u306f\u3001\u7570\u306a\u308b\u6cd5\u4ee4\u304c\u5b58\u5728\u3059\u308b\u5730\u57df\u3067\u3082\u5b89\u5b9a\u3057\u305f\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3067\u304d\u307e\u3059\u3002<br \/>\\n\\n\u3053\u306e\u3088\u3046\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u5730\u57df\u3084\u56fd\u5883\u3092\u8d85\u3048\u305f\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u3001\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u306a\u304c\u3089\u3082\u6069\u6075\u306e\u5927\u304d\u3044\u5236\u5ea6\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\u4f01\u696d\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5e02\u5834\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u5236\u5ea6\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/div>\n<h2 class=\"preview-subttile\" id=\"contents-4\">4. \u4e0d\u6b63\u9632\u6b62\u3068\u3057\u3066\u306e\u5f79\u5272<\/h2>\n<div id=\"precomment_4\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u4e0d\u6b63\u9632\u6b62\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\u3053\u306e\u5236\u5ea6\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u9069\u6b63\u306a\u5fb4\u53ce\u3068\u9084\u4ed8\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u53d6\u5f15\u306e\u8a73\u7d30\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3057\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u660e\u793a\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<br \/>\u305d\u306e\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u63d0\u51fa\u3068\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\\n\\n\u3053\u306e\u7fa9\u52d9\u5316\u306b\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u4e0d\u6b63\u9084\u4ed8\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\u4e0d\u6b63\u9084\u4ed8\u3068\u306f\u3001\u9069\u5207\u3067\u306a\u3044\u624b\u7d9a\u304d\u306b\u3088\u308a\u904e\u5927\u306a\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308b\u884c\u70ba\u3092\u6307\u3057\u307e\u3059\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3053\u308c\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u4e8b\u696d\u8005\u306f\u5404\u53d6\u5f15\u306b\u304a\u3044\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u6b63\u3057\u304f\u767a\u884c\u3057\u3001\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u7f72\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u4e0d\u6b63\u306a\u7a0e\u91d1\u53d6\u5f15\u306e\u6291\u5236\u306b\u7e4b\u304c\u308b\u306e\u3067\u3059\u3002<br \/>\\n\\n\u3055\u3089\u306b\u3001\u3053\u306e\u5236\u5ea6\u306f\u7a0e\u53ce\u306e\u78ba\u4fdd\u306b\u3082\u8ca2\u732e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u3042\u308b\u3053\u3068\u3067\u53d6\u5f15\u306e\u4fe1\u983c\u6027\u304c\u4fdd\u8a3c\u3055\u308c\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u304a\u3088\u3073\u63a7\u9664\u304c\u6b63\u78ba\u306b\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\u3053\u306e\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u4e0d\u6b63\u3092\u672a\u7136\u306b\u9632\u304e\u3001\u900f\u660e\u6027\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3057\u3066\u3001\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u3082\u7a0e\u52d9\u5f53\u5c40\u306b\u3068\u3063\u3066\u3082\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\\n\\n\u52a0\u3048\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u6574\u5099\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u9593\u3067\u306e\u4fe1\u983c\u95a2\u4fc2\u306e\u69cb\u7bc9\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002<br \/>\u9069\u5207\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7ba1\u7406\u306f\u3001\u4f01\u696d\u304c\u4fe1\u983c\u3068\u4fe1\u7528\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u53d6\u5f15\u5148\u3084\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u8a55\u4fa1\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<br \/>\u4fe1\u983c\u6027\u306e\u3042\u308b\u53d6\u5f15\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u5b89\u5b9a\u3068\u6210\u9577\u306b\u7e4b\u304c\u308a\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u7af6\u4e89\u529b\u3092\u5411\u4e0a\u3055\u305b\u308b\u8981\u7d20\u306e\u4e00\u3064\u3068\u306a\u308b\u306e\u3067\u3059\u3002<br \/>\\n\\n\u3053\u3046\u3057\u305f\u70b9\u304b\u3089\u3082\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5c0e\u5165\u306f\u5358\u306a\u308b\u6cd5\u4ee4\u9806\u5b88\u306e\u67a0\u3092\u8d85\u3048\u3001\u4e8b\u696d\u6d3b\u52d5\u306e\u57fa\u76e4\u3068\u306a\u308b\u3079\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\u4e0d\u6b63\u9632\u6b62\u3092\u76ee\u7684\u3068\u3057\u305f\u3053\u306e\u5236\u5ea6\u306e\u6d3b\u7528\u306b\u3088\u308a\u3001\u4e8b\u696d\u8005\u306f\u516c\u6b63\u306a\u53d6\u5f15\u3092\u63a8\u9032\u3057\u3001\u5065\u5168\u306a\u7d4c\u6e08\u767a\u5c55\u306b\u5bc4\u4e0e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<h2 class=\"preview-subttile\" id=\"contents-5\">5. \u4e8b\u696d\u8005\u3078\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u3068\u5bfe\u7b56<\/h2>\n<div id=\"precomment_5\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u4e8b\u696d\u8005\u306f\u7ba1\u7406\u9762\u3067\u306e\u65b0\u305f\u306a\u8ab2\u984c\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\u3053\u306e\u5236\u5ea6\u306b\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u4e0a\u3084\u53d6\u5f15\u306e\u900f\u660e\u6027\u3092\u4e00\u5c64\u9ad8\u3081\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u4e00\u65b9\u3067\u4e8b\u52d9\u4f5c\u696d\u306e\u8ca0\u62c5\u5897\u52a0\u304c\u61f8\u5ff5\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/> \u5177\u4f53\u7684\u306b\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u3084\u4fdd\u5b58\u3001\u53d6\u5f15\u3054\u3068\u306e\u7a0e\u984d\u8a08\u7b97\u306e\u6b63\u78ba\u6027\u3092\u4fdd\u3064\u305f\u3081\u306e\u5185\u90e8\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u3053\u308c\u306b\u306f\u3001\u5c02\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5c0e\u5165\u3084\u65e2\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u304c\u542b\u307e\u308c\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u30b9\u30bf\u30c3\u30d5\u306b\u5bfe\u3059\u308b\u9069\u5207\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3082\u6b20\u304b\u305b\u305a\u3001\u64cd\u4f5c\u65b9\u6cd5\u3084\u65b0\u305f\u306a\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u7406\u89e3\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u3053\u3046\u3057\u305f\u521d\u671f\u5bfe\u5fdc\u3092\u6020\u308b\u3068\u3001\u5f8c\u3067\u5927\u304d\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/> \u4e00\u65b9\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5f37\u5316\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u91cd\u8981\u306a\u30c1\u30e3\u30f3\u30b9\u3067\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u5236\u5ea6\u306e\u9069\u6b63\u306a\u904b\u7528\u306b\u3088\u308a\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u4fe1\u983c\u3092\u5f97\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u3068\u3057\u3066\u306e\u4fe1\u983c\u6027\u3082\u5927\u5e45\u306b\u5411\u4e0a\u3057\u307e\u3059\u3002<br \/>\u3053\u308c\u306b\u3088\u308a\u3001\u793e\u4f1a\u7684\u4fe1\u7528\u304c\u9ad8\u307e\u308a\u3001\u65b0\u3057\u3044\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u3084\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306e\u6a5f\u4f1a\u304c\u62e1\u5927\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<br \/> \u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5e38\u306b\u65b0\u305f\u306a\u60c5\u5831\u3092\u53d6\u308a\u5165\u308c\u3001\u65e5\u3005\u306e\u696d\u52d9\u306b\u53cd\u6620\u3055\u305b\u308b\u67d4\u8edf\u6027\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u3053\u308c\u3089\u3092\u610f\u8b58\u3057\u3064\u3064\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u5358\u306a\u308b\u8ca0\u62c5\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u62e1\u5927\u306e\u4e00\u52a9\u3068\u3057\u3066\u7a4d\u6975\u7684\u306b\u6d3b\u7528\u3057\u3066\u3044\u304f\u59ff\u52e2\u304c\u91cd\u8981\u3067\u3059\u3002<\/div>\n<h2 class=\"preview-subttile\" id=\"contents-6\">\u307e\u3068\u3081<\/h2>\n<div id=\"precomment_6\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u624b\u6bb5\u3067\u3059\u3002<br \/>\u6d88\u8cbb\u7a0e\u306f\u3001\u5546\u54c1\u306e\u8cfc\u5165\u6642\u306b\u6d88\u8cbb\u8005\u304c\u9593\u63a5\u7684\u306b\u652f\u6255\u3046\u7a0e\u91d1\u3067\u3042\u308a\u3001\u305d\u306e\u7a0e\u984d\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304a\u3088\u3073\u6d88\u8cbb\u8005\u9593\u3067\u306e\u8aa4\u89e3\u3092\u9632\u3050\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002<br \/>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u305d\u306e\u6d88\u8cbb\u7a0e\u306e\u5185\u8a33\u3092\u660e\u3089\u304b\u306b\u3057\u3001\u9069\u6b63\u306a\u7a0e\u984d\u306e\u652f\u6255\u3044\u3084\u63a7\u9664\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<br \/>\\n\\n\u3053\u306e\u5236\u5ea6\u306f\u3001\u56fd\u969b\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082\u5e83\u304f\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u7279\u306bEU\u306a\u3069\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5730\u57df\u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u6d88\u8cbb\u7a0e\u306e\u5404\u6bb5\u968e\u3067\u306e\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u8a08\u4e0a\u3057\u3001\u9069\u5207\u306b\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u58f2\u4e0a\u3084\u8cfc\u5165\u306b\u95a2\u3059\u308b\u8a73\u7d30\u60c5\u5831\u3092\u542b\u3080\u305f\u3081\u3001\u95a2\u4fc2\u8005\u306b\u3068\u3063\u3066\u4fe1\u983c\u306e\u304a\u3051\u308b\u8a18\u9332\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<br \/>\\n\\n\u3055\u3089\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u4e0d\u6b63\u306a\u6d88\u8cbb\u7a0e\u9084\u4ed8\u3092\u9632\u3050\u50cd\u304d\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u6b63\u78ba\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u63d0\u51fa\u3068\u4fdd\u5b58\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3068\u3063\u3066\u306e\u76e3\u67fb\u624b\u6bb5\u3067\u3042\u308a\u3001\u4e8b\u696d\u8005\u540c\u58eb\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u516c\u6b63\u3055\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<br \/>\u52a0\u3048\u3066\u3001\u9069\u5207\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u306a\u3044\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u4e8b\u696d\u8005\u304c\u81ea\u5df1\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u8aa0\u5b9f\u306a\u53d6\u5f15\u304c\u4fc3\u9032\u3055\u308c\u307e\u3059\u3002<br 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#000;\t\t\t\tborder-radius: 10px;\t\t\t}\t\t\t.toc_title {\t\t\t\ttext-align: center;\t\t\t\tborder-bottom: 1px solid #000;\t\t\t\tpadding: 10px 0;\t\t\t}\t\t\t.toc_list {\t\t\t\tpadding: 10px 10px 10px 30px;\t\t\t\ttext-align: justify;\t\t\t\tlist-style-type: circle;\t\t\t}\t\t\t.toc_list li {\t\t\t\tmargin-bottom: 5px;\t\t\t}\t\t\t.toc_list a {\t\t\t\tfont-size: 1em;\t\t\t\tline-height: 1.2em;\t\t\t}            @media (max-width: 768px) {                .toc {    \t\t\t\twidth: 90%;    \t\t\t}            }\t\t\t<\/style>\n<div id=\"footerafficode\" style=\"width:100%;text-align:center;\">\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-9105401674539509\"     crossorigin=\"anonymous\"><\/script><!-- \u30b9\u30de\u30db\u7528 --><ins class=\"adsbygoogle\"     style=\"display:block\"     data-ad-client=\"ca-pub-9105401674539509\"     data-ad-slot=\"5550498784\"     data-ad-format=\"auto\"     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