{"id":15579,"date":"2025-10-20T17:06:42","date_gmt":"2025-10-20T08:06:42","guid":{"rendered":"https:\/\/smartcalc.jp\/help\/?p=15579"},"modified":"2026-03-06T18:53:44","modified_gmt":"2026-03-06T09:53:44","slug":"u04-01","status":"publish","type":"post","link":"https:\/\/smartcalc.jp\/help\/nencho\/u04-01.html","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u767b\u9332\u3068\u4e00\u89a7\u8868"},"content":{"rendered":"<p>\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u767b\u9332\u3068\u3001\u767b\u9332\u30c7\u30fc\u30bf\u306e\u4e00\u89a7\u8868\u78ba\u8a8d\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p>\u3000\u25c6<a href=\"#u04-01a\">\u5bfe\u8c61\u5f93\u696d\u54e1\u306e\u691c\u7d22<\/a>\u3000<br \/>\u3000\u25c6<a href=\"#u04-01b\">\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u767b\u9332<\/a><br \/>\u3000\u25c6<a href=\"#u04-01c\">\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u4fee\u6b63<\/a><br \/>\u3000\u25c6<a href=\"#u04-01d\">\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u524a\u9664<\/a><br \/>\u3000\u25c6<a href=\"#u04-01e\">\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u4e00\u89a7\u8868<\/a><\/p>\r\n<p id=\"u04-01a\">\u00a0<\/p>\r\n<\/div>\r\n<\/div>\r\n<h3 id=\"u04-01a\">\u5bfe\u8c61\u5f93\u696d\u54e1\u306e\u691c\u7d22<\/h3>\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p>\u2460\u5e74\u672b\u8abf\u6574\u30e1\u30cb\u30e5\u30fc\u304b\u3089\uff3b\u5e74\u672b\u8abf\u6574\u4e00\u89a7\uff3d\u3092\u958b\u304d\u307e\u3059\u3002<\/p>\r\n<p>\u2461\u5e74\u672b\u8abf\u6574\u51e6\u7406\u3092\u884c\u3046\u6240\u5c5e\u3092\u9078\u629e\u3057\u3001\u9805\u76ee\u4e00\u89a7\u3092\u53c2\u8003\u306b\u6761\u4ef6\u3092\u8a2d\u5b9a\u5f8c\uff3b\u3053\u306e\u6761\u4ef6\u3067\u691c\u7d22\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\u203b\u5404\u9805\u76ee\u9593\u306f\u3001\u5168\u3066AND\u3067\u691c\u7d22\u3055\u308c\u307e\u3059\u3002\u8907\u6570\u6307\u5b9a\u53ef\u80fd\u306a\u9805\u76ee\u5185\u306f\u3001OR\u691c\u7d22\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16077 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-01-1.png\" alt=\"\" width=\"886\" height=\"270\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-01-1.png 886w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-01-1-300x91.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-01-1-768x234.png 768w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<p>\u2605\u2026\u5fc5\u9808\u9805\u76ee<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px;\">\r\n<thead>\r\n<tr>\r\n<th style=\"border: 1px solid #000000;\">\u9805\u76ee\u540d<\/th>\r\n<th style=\"border: 1px solid #000000;\">\u5185\u5bb9<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u5bfe\u8c61\u5e74\u5ea6\u3000\u2605<\/th>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u51e6\u7406\u3092\u3057\u305f\u3044\u5bfe\u8c61\u5e74\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u793e\u54e1\u540d<\/th>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u5bfe\u8c61\u306e\u5f93\u696d\u54e1\u540d\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002<br \/>\u5165\u529b\u3057\u305f\u793e\u54e1\u540d\u3092\u3001\u90e8\u5206\u4e00\u81f4\u3067\u691c\u7d22\u3057\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u767b\u9332\u72b6\u6cc1<\/th>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u691c\u7d22\u5bfe\u8c61\u306b\u542b\u3081\u308b\u767b\u9332\u72b6\u6cc1\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\u672a\u767b\u9332\uff1a\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u304c\u4f55\u3082\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3044<br \/>\u51e6\u7406\u4e2d\uff1a\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u767b\u9332\u9014\u4e2d\uff08\u300c\u4e00\u6642\u4fdd\u5b58\u300d\u72b6\u614b\uff09<br \/>\u767b\u9332\u6e08\uff1a\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u767b\u9332\u6e08\u307f\uff08\u300c\u4fdd\u5b58\u300d\u6e08\u72b6\u614b\uff09<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u5206\u985e\u30b3\u30fc\u30c91\/\u5206\u985e\u30b3\u30fc\u30c92<\/th>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u5206\u985e\u30de\u30b9\u30bf\u3067\u767b\u9332\u3057\u305f\u5206\u985e\u540d\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002\u8907\u6570\u6307\u5b9a\u53ef\u80fd\u3067\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u500b\u4eba\u30bf\u30b0<\/th>\r\n<th style=\"text-align: left; border: 1px solid #000000;\">\u500b\u4eba\u30bf\u30b0\u30de\u30b9\u30bf\u3067\u767b\u9332\u3057\u305f\u500b\u4eba\u30bf\u30b0\u540d\u79f0\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002\u8907\u6570\u6307\u5b9a\u53ef\u80fd\u3067\u3059\u3002<\/th>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<\/div>\r\n<\/div>\r\n<p>\u2462\u691c\u7d22\u7d50\u679c\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16078 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-02-1.png\" alt=\"\" width=\"886\" height=\"526\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-02-1.png 886w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-02-1-300x178.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-02-1-768x456.png 768w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px; width: 100%;\">\r\n<thead>\r\n<tr>\r\n<th style=\"width: 17.4564%; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/th>\r\n<th style=\"width: 82.419%; border: 1px solid #000000;\">\u5185\u5bb9<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<th style=\"width: 17.4564%; text-align: left; border: 1px solid #000000;\">\u7a0e\u533a\u5206<\/th>\r\n<th style=\"width: 82.419%; text-align: left; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u300c\u7a0e\u533a\u5206\u300d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"width: 17.4564%; text-align: left; border: 1px solid #000000;\">\u5c31\u696d\u533a\u5206<\/th>\r\n<th style=\"width: 82.419%; text-align: left; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u300c\u5c31\u696d\u533a\u5206\u300d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"width: 17.4564%; text-align: left; border: 1px solid #000000;\">\u767b\u9332\u72b6\u6cc1<\/th>\r\n<th style=\"width: 82.419%; text-align: left; border: 1px solid #000000;\">\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u767b\u9332\u72b6\u6cc1\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u672a\u767b\u9332\uff1a\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u304c\u4f55\u3082\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3044<br \/>\u51e6\u7406\u4e2d\uff1a\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u767b\u9332\u9014\u4e2d\uff08\u300c\u4e00\u6642\u4fdd\u5b58\u300d\u72b6\u614b\uff09<br \/>\u767b\u9332\u6e08\uff1a\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u767b\u9332\u6e08\u307f\uff08\u300c\u4fdd\u5b58\u300d\u6e08\u72b6\u614b\uff09<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"width: 17.4564%; text-align: left; border: 1px solid #000000;\">\u8a08\u7b97\u7d50\u679c<\/th>\r\n<th style=\"width: 82.419%; text-align: left; border: 1px solid #000000;\">\u5e74\u672b\u8abf\u6574\u8a08\u7b97\u5b9f\u884c\u6e08\u307f\u306e\u5834\u5408\uff3b\u78ba\u8a8d\uff3d\u3068\u8868\u793a\u3055\u308c\u3001\u30af\u30ea\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\uff3b\u5e74\u672b\u8abf\u6574\u78ba\u8a8d\u30e2\u30cb\u30bf\uff3d\u3092\u958b\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"width: 17.4564%; text-align: left; border: 1px solid #000000;\">\u767a\u884c\u72b6\u6cc1<\/th>\r\n<th style=\"width: 82.419%; text-align: left; border: 1px solid #000000;\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u6e08\u307f\u306e\u5834\u5408\u300c\u767a\u884c\u6e08\u300d\u3001Web\u516c\u958b\u6e08\u307f\u306e\u5834\u5408\u300c\u516c\u958b\u6e08\u300d\u3068\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<div>\u00a0<\/div>\r\n<div>\u00a0<\/div>\r\n<p>&nbsp;<\/p>\r\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\"><a id=\"u04-01b\"><\/a>\u3000<\/div>\r\n<p><!-- \/wp:post-content --><\/p>\r\n<h3>\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u767b\u9332<\/h3>\r\n<div aria-hidden=\"true\">\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p>\u2460\u5e74\u672b\u8abf\u6574\u30e1\u30cb\u30e5\u30fc\u304b\u3089\uff3b\u5e74\u672b\u8abf\u6574\u4e00\u89a7\uff3d\u3092\u958b\u304d\u307e\u3059\u3002<\/p>\r\n<p>\u2461\u5f93\u696d\u54e1\u306e\u691c\u7d22\u5f8c\u3001\u5bfe\u8c61\u5f93\u696d\u54e1\u884c\u306b\u3042\u308b\u767b\u9332\u72b6\u6cc1\u6b04\u306e\uff3b\u672a\u767b\u9332\uff3d\u307e\u305f\u306f\uff3b\u51e6\u7406\u4e2d\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16079 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-03-1.png\" alt=\"\" width=\"892\" height=\"490\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-03-1.png 892w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-03-1-300x165.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-03-1-768x422.png 768w\" sizes=\"auto, (max-width: 892px) 100vw, 892px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-image size-full\"><\/figure>\r\n<p>\u2462\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306f\u3001<a href=\"#u04-01-1\"><span style=\"color: #3366ff;\"><strong>\u2460\u672c\u4eba\u60c5\u5831<\/strong><\/span><\/a> \u21d2<a href=\"#u04-01-2\"><span style=\"color: #3366ff;\"><strong> \u2461\u914d\u5076\u8005 \u6276\u990a\u60c5\u5831<\/strong> <\/span><\/a>\u21d2 <a href=\"#u04-01-3\"><span style=\"color: #3366ff;\"><strong>\u2462\u4fdd\u967a\u6599\u63a7\u9664<\/strong><\/span><\/a> \u21d2 <a href=\"#u04-01-4\"><span style=\"color: #3366ff;\"><strong>\u2463\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/strong><\/span><\/a> \u21d2 <a href=\"#u04-01-5\"><span style=\"color: #3366ff;\"><strong>\u2464\u305d\u306e\u4ed6<\/strong><\/span><\/a> \u306e\u9806\u306b\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b<span style=\"color: #ff6600;\">\u9806\u756a\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u51fa\u6765\u307e\u305b\u3093<\/span>\u3002<br \/>\u203b\uff3b\u51e6\u7406\u4e2d\uff3d\u306e\u5f93\u696d\u54e1\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306f\u3001\u524d\u56de\u4e00\u6642\u4fdd\u5b58\u3057\u305f\u753b\u9762\u304b\u3089\u518d\u958b\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u6458\u8981\u6b04\u306b\u5370\u5b57\u3059\u308b\u6587\u5b57\u3092\u5165\u529b\u3059\u308b\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u8a08\u7b97\u306e\u5b9f\u884c\u5f8c\u306b\u78ba\u8a8d\u3067\u304d\u308b\u3001\u5e74\u672b\u8abf\u6574\u78ba\u8a8d\u30e2\u30cb\u30bf\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\r\n<blockquote>\r\n<p><strong>\uff5e\u5171\u901a\u64cd\u4f5c\uff5e<\/strong><br \/>\u30fb\u8a72\u5f53\u51e6\u7406\u753b\u9762\u3078\u306e\u5165\u529b\u5f8c\uff3b\u6b21\u3078\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u6b21\u306e\u5165\u529b\u753b\u9762\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\uff3b\u6b21\u3078\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u305f\u5165\u529b\u753b\u9762\u306f\uff3b\u4e00\u6642\u4fdd\u5b58\uff3d\u3055\u308c\u307e\u3059\u3002<br \/>\u30fb\u5143\u306e\u753b\u9762\u306b\u623b\u308b\u5834\u5408\u306f\uff3b\u524d\u3078\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u304b\u3001\u623b\u308a\u305f\u3044\u51e6\u7406\u753b\u9762\u30bf\u30a4\u30c8\u30eb\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15768 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-04.png\" alt=\"\" width=\"580\" height=\"45\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-04.png 580w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-04-300x23.png 300w\" sizes=\"auto, (max-width: 580px) 100vw, 580px\" \/><\/p>\r\n<p>\u30fb\u5165\u529b\u9014\u4e2d\u3067\u51e6\u7406\u3092\u4e2d\u65ad\u3059\u308b\u5834\u5408\u306f\u3001\uff3b\u4e00\u6642\u4fdd\u5b58\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\uff08\u767b\u9332\u72b6\u6cc1\u306f\u300c\u51e6\u7406\u4e2d\u300d\u306b\u306a\u308a\u307e\u3059\uff09\u3002<br \/><strong>\u30fb\u305d\u306e\u4ed6<\/strong>\u306e\u51e6\u7406\u753b\u9762\u307e\u3067\u5b8c\u4e86\u3057\u305f\u3089\u3001\uff3b\u4fdd\u5b58\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\uff08\u767b\u9332\u72b6\u6cc1\u306f\u300c\u767b\u9332\u6e08\u300d\u306b\u306a\u308a\u307e\u3059\uff09\u3002<br \/>\u30fb\uff3b\u25cb\u25cb\u3092\u8ffd\u52a0\u3059\u308b\uff3d\u306e\u30af\u30ea\u30c3\u30af\u3067\u8ffd\u52a0\u8868\u793a\u3055\u308c\u305f\u5165\u529b\u9805\u76ee\u306f\u3001\uff3b\u524a\u9664\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u30fb<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15774\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/info.png\" alt=\"\" width=\"20\" height=\"20\" \/>\u30de\u30fc\u30af\u304c\u4ed8\u3044\u3066\u3044\u308b\u7b87\u6240\u306f\u3001\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u9805\u76ee\u3084\u9078\u629e\u80a2\u306b\u5bfe\u3059\u308b\u5185\u5bb9\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<\/blockquote>\r\n<p>&nbsp;<\/p>\r\n<p><span style=\"font-size: 12pt;\"><strong><a id=\"u04-01-1\"><\/a>\u3010\u2460\u672c\u4eba\u60c5\u5831\u3011<\/strong><\/span><\/p>\r\n<p><strong>\u672c\u4eba\u60c5\u5831<br \/><\/strong>\u300c\u6c0f\u540d\u300d\uff5e\u300c\u4e16\u5e2f\u4e3b\u306e\u6c0f\u540d\u300d\u3068\u300c\u969c\u5bb3\u8005\u533a\u5206\u300d\uff5e\u300c\u707d\u5bb3\u8005\u533a\u5206\u300d\u306f\u3001\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u60c5\u5831\u304c\u5f15\u7528\u8868\u793a\u3055\u308c\u308b\u306e\u3067\u3001\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\u203b\u5f15\u7528\u3055\u308c\u305f\u8868\u793a\u5185\u5bb9\u3092\u4fee\u6b63\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u672c\u5e74\u5ea6\u4e2d\u306e\u7570\u52d5\uff1a\u8a72\u5f53\u3059\u308b\u300d\u3092\u9078\u629e\u3059\u308b\u3068\u76f4\u63a5\u5165\u529b\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16251 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-05-2.png\" alt=\"\" width=\"733\" height=\"521\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-05-2.png 733w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-05-2-300x213.png 300w\" sizes=\"auto, (max-width: 733px) 100vw, 733px\" \/><\/p>\r\n<figure class=\"wp-block-image size-full\"><\/figure>\r\n<p>\u2605\u2026\u5fc5\u9808\u9805\u76ee<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px; width: 100%; height: 559px;\">\r\n<thead>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr style=\"height: 63px;\">\r\n<td style=\"height: 63px; border: 1px solid #000000;\">\u6c0f\u540d\u3000\u2605<\/td>\r\n<td style=\"height: 63px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u59d3\u3068\u540d\u306e\u9593\u306b\u3001\u5168\u89d2\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 84px;\">\r\n<td style=\"height: 84px; border: 1px solid #000000;\">\u30d5\u30ea\u30ac\u30ca\u3000\u2605<\/td>\r\n<td style=\"height: 84px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u82f1\u6570\u304b\u306a\u30fb\u30ab\u30ca\u306e\u5168\u89d2\u6587\u5b57\u306f\u3001\u81ea\u52d5\u7684\u306b\u534a\u89d2\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u203b\u59d3\u3068\u540d\u306e\u9593\u306b\u3001\u534a\u89d2\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300130\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u751f\u5e74\u6708\u65e5\u3000\u2605<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u897f\u66a6\u3067\u5165\u529b\u3057\u307e\u3059\u3002\u5165\u529b\u5f8c\u3001\u5e74\u9f62\u304c\u81ea\u52d5\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u6027\u5225<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u7537\u3000\u3000\u25cb\u5973<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4f4f\u6240\u3000\u2605<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 42px;\">\r\n<td style=\"height: 42px; border: 1px solid #000000;\">\u4e16\u5e2f\u4e3b\u3068\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4<\/td>\r\n<td style=\"height: 42px; border: 1px solid #000000;\">\u521d\u671f\u5024\u306f\u300c\u672c\u4eba\u300d\u3068\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u5e74\u672b\u8abf\u6574\u8a08\u7b97\u306b\u306f\u4f7f\u7528\u3055\u308c\u307e\u305b\u3093\u3001\u60c5\u5831\u3068\u3057\u3066\u306e\u767b\u9332\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4e16\u5e2f\u4e3b\u306e\u6c0f\u540d<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u521d\u671f\u5024\u306f\u672c\u4eba\u306e\u6c0f\u540d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u5e74\u672b\u8abf\u6574\u8a08\u7b97\u306b\u306f\u4f7f\u7528\u3055\u308c\u307e\u305b\u3093\u3001\u60c5\u5831\u3068\u3057\u3066\u306e\u767b\u9332\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u7d66\u4e0e\u53ce\u5165<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u8cc3\u91d1\u53f0\u5e33\u304a\u3088\u3073\u8a08\u7b97\u7d50\u679c\u304b\u3089\u3001\u5408\u8a08\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u7d66\u4e0e\u6240\u5f97<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u300c\u7d66\u4e0e\u53ce\u5165\u300d\u304b\u3089\u8a08\u7b97\u3055\u308c\u305f\u7d66\u4e0e\u306b\u5bfe\u3059\u308b\u6240\u5f97\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 42px;\">\r\n<td style=\"height: 42px; border: 1px solid #000000;\">\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97<\/td>\r\n<td style=\"height: 42px; border: 1px solid #000000;\">\u5f93\u696d\u54e1\u3088\u308a\u63d0\u51fa\u3055\u308c\u305f\u300c\u25c6\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u25c6\u300d\u306e\u300c\uff082\uff09\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u300d\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u5408\u8a08\u6240\u5f97\u306e\u898b\u7a4d\u984d<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3068\u300c\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u300d\u306e\u5408\u8a08\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u969c\u5bb3\u8005\u533a\u5206<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u8a72\u5f53\u3057\u306a\u3044\u3000\u3000\u25cb\u4e00\u822c\u969c\u5bb3\u8005\u3067\u3042\u308b\u3000\u3000\u25cb\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u5be1\u5a66\u30fb\u3072\u3068\u308a\u89aa\u533a\u5206<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u8a72\u5f53\u3057\u306a\u3044\u3000\u3000\u25cb\u5be1\u5a66\u3067\u3042\u308b\u3000\u3000\u25cb\u3072\u3068\u308a\u89aa\u3067\u3042\u308b<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u52e4\u52b4\u5b66\u751f\u533a\u5206<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u8a72\u5f53\u3057\u306a\u3044\u3000\u3000\u25cb\u8a72\u5f53\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u707d\u5bb3\u8005\u533a\u5206<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u8a72\u5f53\u3057\u306a\u3044\u3000\u3000\u25cb\u8a72\u5f53\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>&nbsp;<\/p>\r\n<p><strong>\u4e2d\u9014\u60c5\u5831\u306e\u5165\u529b<\/strong><br \/>\u4eba\u4e8b\u30de\u30b9\u30bf\u306e<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">\u300c\u4e2d\u9014\u5165\u793e\uff1a\u25cb\u300d\u306e\u5834\u5408\u306e\u307f<\/span><\/span>\uff3b\u4e2d\u9014\u60c5\u5831\u3092\u8ffd\u52a0\u3059\u308b\uff3d\u304c\u30af\u30ea\u30c3\u30af\u3067\u304d\u3001\u524d\u8077\u60c5\u5831\u3092\u5165\u529b\u3059\u308b\u9805\u76ee\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u4e2d\u9014\u5165\u793e\u306e\u5f93\u696d\u54e1\u3067\u524d\u8077\u306e\u7d66\u4e0e\u3092\u542b\u3081\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53c2\u8003\u306b\u5165\u529b\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16253 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-06-1.png\" alt=\"\" width=\"702\" height=\"342\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-06-1.png 702w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-06-1-300x146.png 300w\" sizes=\"auto, (max-width: 702px) 100vw, 702px\" \/><\/p>\r\n<p>\u524d\u8077\u304c\u8907\u6570\u793e\u3042\u308b\u5834\u5408\u306f\u3001\u518d\u5ea6\uff3b\u4e2d\u9014\u60c5\u5831\u3092\u8ffd\u52a0\u3059\u308b\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u65b0\u305f\u306a\u5165\u529b\u9805\u76ee\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>\u2605\u2026\u5fc5\u9808\u9805\u76ee<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px; width: 100%; height: 176px;\">\r\n<thead>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr style=\"height: 29px;\">\r\n<td style=\"height: 29px; border: 1px solid #000000;\">\u4f1a\u793e\u540d\u3000\u2605<\/td>\r\n<td style=\"height: 29px; border: 1px solid #000000;\">\u524d\u8077\u306e\u4f1a\u793e\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u9000\u8077\u65e5\u3000\u2605<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u524d\u8077\u306e\u9000\u8077\u5e74\u6708\u65e5\u3092\u897f\u66a6\u3067\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 42px;\">\r\n<td style=\"height: 42px; border: 1px solid #000000;\">\u4f4f\u6240\u3000\u2605<\/td>\r\n<td style=\"height: 42px; border: 1px solid #000000;\">\u524d\u8077\u306e\u4f1a\u793e\u306e\u6240\u5728\u5730\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300133\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u652f\u6255\u91d1\u984d<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u652f\u6255\u91d1\u984d\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u793e\u4f1a\u4fdd\u967a\u6599\u7b49<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/td>\r\n<td style=\"height: 21px; border: 1px solid #000000;\">\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>&nbsp;<\/p>\r\n<p><span style=\"font-size: 12pt;\"><strong><a id=\"u04-01-2\"><\/a>\u3010\u2461\u914d\u5076\u8005 \u6276\u990a\u60c5\u5831\u3011<\/strong><\/span><\/p>\r\n<p><strong>\u914d\u5076\u8005\u6276\u990a\u60c5\u5831<\/strong><br \/>\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u60c5\u5831\u304c\u5f15\u7528\u8868\u793a\u3055\u308c\u308b\u306e\u3067\u3001\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\u203b\u300c\u672c\u5e74\u5ea6\u4e2d\u306e\u6240\u5f97\u898b\u7a4d\u984d\u300d\u4ee5\u5916\u306e\u5f15\u7528\u9805\u76ee\u3092\u4fee\u6b63\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u672c\u5e74\u5ea6\u4e2d\u306e\u7570\u52d5\uff1a\u8a72\u5f53\u3059\u308b\u300d\u3092\u9078\u629e\u3059\u308b\u3068\u76f4\u63a5\u5165\u529b\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16255 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-07-2.png\" alt=\"\" width=\"736\" height=\"391\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-07-2.png 736w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-07-2-300x159.png 300w\" sizes=\"auto, (max-width: 736px) 100vw, 736px\" \/><\/p>\r\n<p>\u2605\u2026\u5fc5\u9808\u9805\u76ee<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px;\">\r\n<thead>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u914d\u5076\u8005\u306e\u6709\u7121<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u5bfe\u8c61\u306e\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u6709\u308a\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\u25cb\u7121\u3057\u3000\u3000\u25cb\u6709\u308a<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u6c0f\u540d\u3000\u2605<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u59d3\u3068\u540d\u306e\u9593\u306b\u3001\u5168\u89d2\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u30d5\u30ea\u30ac\u30ca\u3000\u2605<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u82f1\u6570\u304b\u306a\u30fb\u30ab\u30ca\u306e\u5168\u89d2\u6587\u5b57\u306f\u3001\u81ea\u52d5\u7684\u306b\u534a\u89d2\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u203b\u59d3\u3068\u540d\u306e\u9593\u306b\u3001\u534a\u89d2\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300130\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u751f\u5e74\u6708\u65e5\u3000\u2605<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u897f\u66a6\u3067\u5165\u529b\u3057\u307e\u3059\u3002\u5165\u529b\u5f8c\u3001\u5e74\u9f62\u304c\u81ea\u52d5\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u540c\u5c45\u533a\u5206<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u540c\u5c45\u3000\u3000\u25cb\u975e\u540c\u5c45<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u5c45\u4f4f\u8005\u533a\u5206<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u5c45\u4f4f\u8005\u3000\u3000\u25cb\u975e\u5c45\u4f4f\u8005<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u969c\u5bb3\u8005\u533a\u5206<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u8a72\u5f53\u3057\u306a\u3044\u3000\u3000\u25cb\u4e00\u822c\u969c\u5bb3\u8005\u3067\u3042\u308b\u3000\u3000\u25cb\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u672c\u5e74\u5ea6\u4e2d\u306e\u6240\u5f97\u898b\u7a4d\u984d<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u5f93\u696d\u54e1\u3088\u308a\u63d0\u51fa\u3055\u308c\u305f\u300c\u25c6\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u25c6\u300d\u306e\u300c\u914d\u5076\u8005\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306e\u5408\u8a08\u984d\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u300c\u672c\u5e74\u5ea6\u4e2d\u306e\u7570\u52d5\uff1a\u8a72\u5f53\u3057\u306a\u3044\u300d\u306e\u307e\u307e\u3067\u3082\u5165\u529b\u3067\u304d\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>&nbsp;<\/p>\r\n<div aria-hidden=\"true\">\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p><strong>\u6276\u990a\u89aa\u65cf\u60c5\u5831<\/strong><br \/>\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u60c5\u5831\u304c\u5f15\u7528\u8868\u793a\u3055\u308c\u308b\u306e\u3067\u3001\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\u203b\u300c\u672c\u5e74\u5ea6\u4e2d\u306e\u6240\u5f97\u898b\u7a4d\u984d\u300d\u4ee5\u5916\u306e\u5f15\u7528\u9805\u76ee\u3092\u4fee\u6b63\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u672c\u5e74\u5ea6\u4e2d\u306e\u7570\u52d5\uff1a\u8a72\u5f53\u3059\u308b\u300d\u3092\u9078\u629e\u3059\u308b\u3068\u76f4\u63a5\u5165\u529b\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16257 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-08-1.png\" alt=\"\" width=\"727\" height=\"491\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-08-1.png 727w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-08-1-300x203.png 300w\" sizes=\"auto, (max-width: 727px) 100vw, 727px\" \/><\/p>\r\n<p>\u2605\u2026\u5fc5\u9808\u9805\u76ee<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px;\">\r\n<thead>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u6c0f\u540d\u3000\u2605<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u59d3\u3068\u540d\u306e\u9593\u306b\u3001\u5168\u89d2\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u30d5\u30ea\u30ac\u30ca\u3000\u2605<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u82f1\u6570\u304b\u306a\u30fb\u30ab\u30ca\u306e\u5168\u89d2\u6587\u5b57\u306f\u3001\u81ea\u52d5\u7684\u306b\u534a\u89d2\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u203b\u59d3\u3068\u540d\u306e\u9593\u306b\u3001\u534a\u89d2\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300130\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u3000\u2605<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u751f\u5e74\u6708\u65e5\u3000\u2605<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u897f\u66a6\u3067\u5165\u529b\u3057\u307e\u3059\u3002\u5165\u529b\u5f8c\u3001\u5e74\u9f62\u304c\u81ea\u52d5\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u540c\u5c45\u533a\u5206<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u540c\u5c45\u3000\u3000\u25cb\u975e\u540c\u5c45<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u5c45\u4f4f\u8005\u533a\u5206<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u5c45\u4f4f\u8005\u3000\u3000\u25cb\u975e\u5c45\u4f4f\u8005\u3000\u3000\u25cb\u975e\u5c45\u4f4f\u8005\uff08\u7559\u5b66\u751f\uff09\u3000\u3000\u25cb\u975e\u5c45\u4f4f\u8005\uff0838\u4e07\u5186\u4ee5\u4e0a\u9001\u91d1\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u540c\u5c45\u8001\u89aa\u7b49<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u540c\u5c45\u8001\u89aa\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u30c1\u30a7\u30c3\u30af\u3092\u4ed8\u3051\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u969c\u5bb3\u8005\u533a\u5206<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u25cb\u8a72\u5f53\u3057\u306a\u3044\u3000\u3000\u25cb\u4e00\u822c\u969c\u5bb3\u8005\u3067\u3042\u308b\u3000\u3000\u25cb\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u672c\u5e74\u5ea6\u4e2d\u306e\u6240\u5f97\u898b\u7a4d\u984d<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u5f93\u696d\u54e1\u3088\u308a\u63d0\u51fa\u3055\u308c\u305f\u300c\u25c6\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u25c6\u300d\u306e\u300c\u7279\u5b9a\u89aa\u65cf\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u300c\u672c\u5e74\u5ea6\u4e2d\u306e\u7570\u52d5\uff1a\u8a72\u5f53\u3057\u306a\u3044\u300d\u306e\u307e\u307e\u3067\u3082\u5165\u529b\u3067\u304d\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\u672a\u767b\u9332\u306e\u6276\u990a\u89aa\u65cf\u3092\u5165\u529b\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u672c\u5e74\u5ea6\u4e2d\u306e\u7570\u52d5\uff1a\u8a72\u5f53\u3059\u308b\u300d\u306e\u9078\u629e\u5f8c\u306b\uff3b\u6276\u990a\u89aa\u65cf\u60c5\u5831\u3092\u8ffd\u52a0\u3059\u308b\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u65b0\u3057\u3044\u6276\u990a\u89aa\u65cf\u306e\u5165\u529b\u9805\u76ee\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<div aria-hidden=\"true\">\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p>&nbsp;<\/p>\r\n<p><strong>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u5bfe\u8c61\u306e\u8ffd\u52a0<\/strong><br \/>\u6276\u990a\u89aa\u65cf\u60c5\u5831\u6b04\u306e\u767b\u9332\u4ee5\u5916\u3067\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u304c\u5c45\u308b\u5834\u5408\u306b\u300c\u8981\u4ef6\u306e\u8ffd\u52a0\u300d\u3067\u8a72\u5f53\u7b87\u6240\u306e\u9078\u629e\u3068\u5165\u529b\u3092\u3057\u307e\u3059\u3002<br \/>\u203b\u300c\u7121\u3057\u300d\u4ee5\u5916\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u6c0f\u540d\u3084\u30d5\u30ea\u30ac\u30ca\u304c\u5165\u529b\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16260 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-09-1.png\" alt=\"\" width=\"703\" height=\"150\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-09-1.png 703w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-09-1-300x64.png 300w\" sizes=\"auto, (max-width: 703px) 100vw, 703px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px;\">\r\n<thead>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u8981\u4ef6\u306e\u8ffd\u52a0<\/td>\r\n<td style=\"border: 1px solid #000000;\">\r\n<p>\u6276\u990a\u89aa\u65cf\u306b\u767b\u9332\u306f\u306a\u3044\u304c\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\u25cb\u7121\u3057\u3000\u25cb\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b<br \/>\u25cb\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b<\/p>\r\n<p>\u203b\u4ee5\u4e0b\u306e\u6761\u4ef6\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u3001\u592b\u5a66\u53cc\u65b9\u304c\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\u30fb\u592b\u5a66\u5171\u50cd\u304d\u4e16\u5e2f\u306e\u3088\u3046\u306b\u540c\u3058\u4e16\u5e2f\u306b\u6240\u5f97\u8005\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u3002<br \/>\u30fb\u7279\u5225\u969c\u5bb3\u8005\u3084\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u3002<br \/>\u30fb\u592b\u5a66\u53cc\u65b9\u306e\u7d66\u4e0e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u6c0f\u540d<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u59d3\u3068\u540d\u306e\u9593\u306b\u3001\u5168\u89d2\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #000000;\">\u30d5\u30ea\u30ac\u30ca<\/td>\r\n<td style=\"border: 1px solid #000000;\">\u4eba\u4e8b\u30de\u30b9\u30bf\u306e\u767b\u9332\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\u203b\u82f1\u6570\u304b\u306a\u30fb\u30ab\u30ca\u306e\u5168\u89d2\u6587\u5b57\u306f\u3001\u81ea\u52d5\u7684\u306b\u534a\u89d2\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u203b\u59d3\u3068\u540d\u306e\u9593\u306b\u3001\u534a\u89d2\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300130\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>&nbsp;<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<p><span style=\"font-size: 12pt;\"><strong><a id=\"u04-01-3\"><\/a>\u3010\u2462\u4fdd\u967a\u6599\u63a7\u9664\u3011<\/strong><\/span><\/p>\r\n<p><strong>\u4fdd\u967a\u6599\u63a7\u9664<\/strong><br \/>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff08\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u306a\u3069\uff09\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u5404\u4fdd\u967a\u6599\u63a7\u9664\u67a0\u306e\uff3b\u25cb\u25cb\u3092\u8ffd\u52a0\u3059\u308b\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5165\u529b\u9805\u76ee\u304c\u8868\u793a\u3055\u308c\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u4e00\u89a7\u3092\u53c2\u8003\u306b\u5165\u529b\u3092\u3057\u307e\u3059\u3002\u5165\u529b\u3057\u305f\u5185\u5bb9\u306b\u3088\u308a\u3001\u5404\u4fdd\u967a\u6599\u63a7\u9664\u984d\u306f\u81ea\u52d5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>\uff1c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff08\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\uff09\uff1e<br \/>\u203b\u300e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300f\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u57fa\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16262 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-10-1.png\" alt=\"\" width=\"733\" height=\"475\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-10-1.png 733w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-10-1-300x194.png 300w\" sizes=\"auto, (max-width: 733px) 100vw, 733px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px; width: 100%;\">\r\n<thead>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u4fdd\u967a\u533a\u5206<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\u25cb\u4e00\u822c\u3000\u3000\u25cb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u3000\u3000\u25cb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u4fdd\u967a\u4f1a\u793e\u540d\u79f0\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u5951\u7d04\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300150\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300150\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u4fdd\u967a\u671f\u9593\u53c8\u306f\u5e74\u91d1\u652f\u6255\u671f\u9593\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u7d42\u8eab\u30fb1\u5e74\u4ee5\u4e0b\u30fb2\u5e74\u30fb3\u5e74\u2026 \u3092\u30d7\u30eb\u30c0\u30a6\u30f3\u3067\u9078\u629e\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u5951\u7d04\u8005\u6c0f\u540d\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u5951\u7d04\u8005\u306e\u6c0f\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u53d7\u53d6\u4eba\u6c0f\u540d\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u53d7\u53d6\u4eba\u306e\u6c0f\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u65b0\u30fb\u65e7\u533a\u5206<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\u25cb\u65b0\u3000\u3000\u25cb\u65e7<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 37.8336%; border: 1px solid #000000;\">\u4fdd\u967a\u6599<\/td>\r\n<td style=\"width: 62.0094%; border: 1px solid #000000;\">\u4fdd\u967a\u6599\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>&nbsp;<\/p>\r\n<p>\uff1c\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\uff1e<br \/>\u203b\u300e\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300f\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u57fa\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16263 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-11-1.png\" alt=\"\" width=\"734\" height=\"428\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-11-1.png 734w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-11-1-300x175.png 300w\" sizes=\"auto, (max-width: 734px) 100vw, 734px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"height: 486px; width: 99.8512%; border-width: 1px; border-color: #000000;\">\r\n<thead>\r\n<tr style=\"border-color: #000000;\">\r\n<td style=\"width: 37.8336%; height: 21px; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"width: 62.0094%; height: 21px; border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<tr style=\"border-color: #000000;\">\r\n<td style=\"width: 37.8336%; height: 42px; border: 1px solid #000000;\">\u4fdd\u967a\u4f1a\u793e\u540d\u79f0\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; height: 42px; border: 1px solid #000000;\">\u5951\u7d04\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300150\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"border-color: #000000;\">\r\n<td style=\"width: 37.8336%; height: 42px; border: 1px solid #000000;\">\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; height: 42px; border: 1px solid #000000;\">\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300150\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"border-color: #000000;\">\r\n<td style=\"width: 37.8336%; height: 21px; border: 1px solid #000000;\">\u4fdd\u967a\u671f\u9593\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; height: 21px; border: 1px solid #000000;\">1\u5e74\u4ee5\u4e0b\u30fb2\u5e74\u30fb3\u5e74\u2026 \u3092\u30d7\u30eb\u30c0\u30a6\u30f3\u3067\u9078\u629e\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"border-color: #000000;\">\r\n<td style=\"width: 37.8336%; height: 43px; border: 1px solid #000000;\">\u5951\u7d04\u8005\u6c0f\u540d\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; height: 43px; border: 1px solid #000000;\">\u5951\u7d04\u8005\u306e\u6c0f\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"border-color: #000000;\">\r\n<td style=\"width: 37.8336%; height: 10px; border: 1px solid #000000;\">\r\n<p>\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u5c4b\u7b49\u306b\u5c45\u4f4f<br \/>\u307e\u305f\u306f\u5bb6\u8ca1\u3092\u5229\u7528\u3059\u308b\u4eba\u306e\u6c0f\u540d<\/p>\r\n<\/td>\r\n<td style=\"width: 62.0094%; height: 10px; border: 1px solid #000000;\">\u5229\u7528\u3059\u308b\u4eba\u306e\u6c0f\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"border-color: #000000;\">\r\n<td style=\"width: 37.8336%; height: 42px; border: 1px solid #000000;\">\u4fdd\u967a\u533a\u5206<\/td>\r\n<td style=\"width: 62.0094%; height: 42px; border: 1px solid #000000;\">\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\u25cb\u5730\u9707\u4fdd\u967a\u3000\u3000\u25cb\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a<\/td>\r\n<\/tr>\r\n<tr style=\"border-color: #000000;\">\r\n<td style=\"width: 37.8336%; height: 21px; border: 1px solid #000000;\">\u4fdd\u967a\u6599<\/td>\r\n<td style=\"width: 62.0094%; height: 21px; border: 1px solid #000000;\">\u4fdd\u967a\u6599\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<\/table>\r\n<\/figure>\r\n<div aria-hidden=\"true\">\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p>&nbsp;<\/p>\r\n<p>\uff1c\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u306a\u3069\uff09\uff1e<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16264 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-12-1.png\" alt=\"\" width=\"735\" height=\"365\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-12-1.png 735w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-12-1-300x149.png 300w\" sizes=\"auto, (max-width: 735px) 100vw, 735px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"height: 477px; width: 100.249%; border-width: 1px; border-color: #000000;\">\r\n<thead>\r\n<tr style=\"height: 21px;\">\r\n<th style=\"width: 37.8336%; height: 21px; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/th>\r\n<th style=\"width: 62.0094%; height: 21px; border: 1px solid #000000;\">\u5185\u5bb9<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr style=\"height: 21px;\">\r\n<th style=\"width: 37.8336%; height: 10px; text-align: left; border: 1px solid #000000;\">\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e<\/th>\r\n<th style=\"width: 62.0094%; height: 10px; text-align: left; border: 1px solid #000000;\">\r\n<p>\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\u25cb\u56fd\u6c11\u5e74\u91d1\u3000\u3000\u25cb\u305d\u306e\u4ed6<\/p>\r\n<p>\u56fd\u6c11\u5e74\u91d1\u30fb\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u5834\u5408\u306f\u300c\u56fd\u6c11\u5e74\u91d1\u300d\u3092\u3001\u305d\u308c\u4ee5\u5916\u306f\u300c\u305d\u306e\u4ed6\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\r\n<\/th>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<th style=\"width: 37.8336%; height: 10px; text-align: left; border: 1px solid #000000;\">\u4fdd\u967a\u6599\u652f\u6255\u5148\u540d<\/th>\r\n<th style=\"width: 62.0094%; height: 10px; text-align: left; border: 1px solid #000000;\">\r\n<p>\u4fdd\u967a\u6599\u306e\u652f\u6255\u5148\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\u203b\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e\uff1a\u305d\u306e\u4ed6\u300d\u306e\u5834\u5408\u306e\u307f\u5165\u529b\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<\/th>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<th style=\"width: 37.8336%; height: 21px; text-align: left; border: 1px solid #000000;\">\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u6c0f\u540d\u3000\u2605<\/th>\r\n<th style=\"width: 62.0094%; height: 21px; text-align: left; border: 1px solid #000000;\">\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8005\u6c0f\u540d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\u203b\u30b9\u30da\u30fc\u30b9\u3092\u542b\u3081\u3066\u300115\u6587\u5b57\u307e\u3067\u306e\u5165\u529b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<th style=\"width: 37.8336%; height: 21px; text-align: left; border: 1px solid #000000;\">\u4fdd\u967a\u6599<\/th>\r\n<th style=\"width: 62.0094%; height: 21px; text-align: left; border: 1px solid #000000;\">\u4fdd\u967a\u6599\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<p>&nbsp;<\/p>\r\n<div aria-hidden=\"true\">\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p>\uff1c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\uff1e<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16265 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-13-1.png\" alt=\"\" width=\"737\" height=\"407\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-13-1.png 737w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-13-1-300x166.png 300w\" sizes=\"auto, (max-width: 737px) 100vw, 737px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px; width: 100%; height: 94px;\">\r\n<thead>\r\n<tr style=\"height: 10px;\">\r\n<td style=\"width: 37.8336%; height: 10px; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"width: 62.0094%; height: 10px; border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr style=\"height: 10px;\">\r\n<td style=\"width: 37.8336%; height: 10px; border: 1px solid #000000;\">\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u306e\u5171\u6e08\u5951\u7d04\u639b\u91d1<\/td>\r\n<td style=\"width: 62.0094%; height: 10px; border: 1px solid #000000;\">\r\n<p>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u3068\u306e\u5171\u6e08\u5951\u7d04\u3067\u3001\u652f\u6255\u3063\u305f\u639b\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 10px;\">\r\n<td style=\"width: 37.8336%; height: 10px; border: 1px solid #000000;\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u4f01\u696d\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1<\/td>\r\n<td style=\"width: 62.0094%; height: 10px; border: 1px solid #000000;\">\r\n<p>\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u4f01\u696d\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u3067\u3001\u652f\u6255\u3063\u305f\u639b\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 10px;\">\r\n<td style=\"width: 37.8336%; height: 10px; border: 1px solid #000000;\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u500b\u4eba\u578b\u5e74\u91d1\u52a0\u5165\u8005\u639b\u91d1<\/td>\r\n<td style=\"width: 62.0094%; height: 10px; border: 1px solid #000000;\">\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u30fbiDeCo\uff08\u30a4\u30c7\u30b3\uff09\u3067\u3001\u652f\u6255\u3063\u305f\u639b\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 10px;\">\r\n<td style=\"width: 37.8336%; height: 10px; border: 1px solid #000000;\">\u5fc3\u8eab\u969c\u5bb3\u8005\u6276\u990a\u5171\u6e08\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5951\u7d04\u306e\u639b\u91d1<\/td>\r\n<td style=\"width: 62.0094%; height: 10px; border: 1px solid #000000;\">\r\n<p>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u5b9f\u65bd\u3059\u308b\u5fc3\u8eab\u969c\u5bb3\u8005\u6276\u990a\u5171\u6e08\u5236\u5ea6\u3067\u3001\u652f\u6255\u3063\u305f\u639b\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<p>&nbsp;<\/p>\r\n<div aria-hidden=\"true\">\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p><span style=\"font-size: 12pt;\"><strong><a id=\"u04-01-4\"><\/a>\u3010\u2463\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3011<\/strong><\/span><\/p>\r\n<p><strong>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/strong><br \/>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3001\u4f4f\u5b85\u306e\u8cfc\u5165\u3084\u5897\u6539\u7bc9\u3092\u884c\u3063\u3066\u53d7\u3051\u3089\u308c\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u300e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\u300f\u300e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300f\u3084\u300e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u300f\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u57fa\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\uff3b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u60c5\u5831\u3092\u8ffd\u52a0\u3059\u308b\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5165\u529b\u9805\u76ee\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16266 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-14-1.png\" alt=\"\" width=\"824\" height=\"371\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-14-1.png 824w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-14-1-300x135.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-14-1-768x346.png 768w\" sizes=\"auto, (max-width: 824px) 100vw, 824px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px; width: 100%; height: 333px;\">\r\n<thead>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"width: 37.8336%; height: 21px; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/td>\r\n<td style=\"width: 62.0094%; height: 21px; border: 1px solid #000000;\">\u5185\u5bb9<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr style=\"height: 42px;\">\r\n<td style=\"width: 37.8336%; height: 42px; border: 1px solid #000000;\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d<\/td>\r\n<td style=\"width: 62.0094%; height: 42px; border: 1px solid #000000;\">\r\n<p>\u300e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a08\u7b97\u660e\u7d30\u66f8\u300f\u3067\u8a08\u7b97\u3057\u305f\u300c\u7279\u5225\u63a7\u9664\u984d\uff08100\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u6368\u3066\uff09\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 42px;\">\r\n<td style=\"width: 37.8336%; height: 42px; border: 1px solid #000000;\">\u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; height: 42px; border: 1px solid #000000;\">\u300e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300f\u306e\u300c\u32d1\u307e\u305f\u306f\u32e0 \u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u300d\u306e\u5e74\u6708\u65e5\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"width: 37.8336%; height: 21px; border: 1px solid #000000;\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u533a\u5206\u3000\u2605<\/td>\r\n<td style=\"width: 62.0094%; height: 21px; border: 1px solid #000000;\">\u300e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300f\u306e\u8a18\u8f09\u3092\u53c2\u8003\u306b\u9078\u629e\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"width: 37.8336%; height: 21px; border: 1px solid #000000;\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u533a\u5206\u3000\u7279\u5b9a<\/td>\r\n<td style=\"width: 62.0094%; height: 21px; border: 1px solid #000000;\">\u300e\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300f\u306e\u300c\u32d1 \u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u300d\u6b04\u306e\u8a18\u8f09\u3092\u53c2\u8003\u306b\u9078\u629e\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<tr style=\"height: 21px;\">\r\n<td style=\"width: 37.8336%; height: 21px; border: 1px solid #000000;\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u5e74\u672b\u6b8b\u9ad8<\/td>\r\n<td style=\"width: 62.0094%; height: 21px; border: 1px solid #000000;\">\u300e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u300f\u306b\u8a18\u8f09\u3055\u308c\u305f\u5e74\u672b\u6b8b\u9ad8\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<p>&nbsp;<\/p>\r\n<div aria-hidden=\"true\">\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<p><span style=\"font-size: 12pt;\"><strong><a id=\"u04-01-5\"><\/a>\u3010\u2464\u305d\u306e\u4ed6\u3011<\/strong><\/span><\/p>\r\n<p><strong>\u8abf\u6574\u984d<\/strong><br \/>\u30b9\u30de\u30ab\u30eb\u7d66\u4e0e\u306e\u8a08\u7b97\u7d50\u679c\u4ee5\u5916\u3067\u3001\u5e74\u672b\u8abf\u6574\u306b\u53cd\u6620\u3055\u305b\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002\u5165\u529b\u5b8c\u4e86\u5f8c\u306f\uff3b\u4fdd\u5b58\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16267 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-15-2.png\" alt=\"\" width=\"748\" height=\"478\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-15-2.png 748w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-15-2-300x192.png 300w\" sizes=\"auto, (max-width: 748px) 100vw, 748px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-table is-style-vk-table-border-stripes has-small-font-size\">\r\n<table style=\"border-width: 1px; width: 100%; height: 50px;\">\r\n<thead>\r\n<tr style=\"height: 10px;\">\r\n<th style=\"width: 37.8336%; height: 10px; border: 1px solid #000000;\">\u9805\u76ee\u540d<\/th>\r\n<th style=\"width: 62.0094%; height: 10px; border: 1px solid #000000;\">\u5185\u5bb9<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr style=\"height: 10px;\">\r\n<th style=\"width: 37.8336%; height: 10px; text-align: left; border: 1px solid #000000;\">\u652f\u7d66\u8abf\u6574\u984d<\/th>\r\n<th style=\"width: 62.0094%; height: 10px; text-align: left; border: 1px solid #000000;\">\r\n<p>\u30b9\u30de\u30ab\u30eb\u7d66\u4e0e\u306e\u8a08\u7b97\u7d50\u679c\u4ee5\u5916\u3067\u3001\u7dcf\u652f\u7d66\u984d\u306b\u52a0\u7b97\u3059\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<\/th>\r\n<\/tr>\r\n<tr style=\"height: 10px;\">\r\n<th style=\"width: 37.8336%; height: 10px; text-align: left; border: 1px solid #000000;\">\u975e\u8ab2\u7a0e\u8abf\u6574\u984d<\/th>\r\n<th style=\"width: 62.0094%; height: 10px; text-align: left; border: 1px solid #000000;\">\u30b9\u30de\u30ab\u30eb\u7d66\u4e0e\u306e\u8a08\u7b97\u7d50\u679c\u4ee5\u5916\u3067\u3001\u975e\u8ab2\u7a0e\u984d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr style=\"height: 10px;\">\r\n<th style=\"width: 37.8336%; height: 10px; text-align: left; border: 1px solid #000000;\">\u793e\u4fdd\u8abf\u6574\u984d<\/th>\r\n<th style=\"width: 62.0094%; height: 10px; text-align: left; border: 1px solid #000000;\">\u30b9\u30de\u30ab\u30eb\u7d66\u4e0e\u306e\u8a08\u7b97\u7d50\u679c\u3084\u3001\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u767b\u9332\u306e\u5165\u529b\u4ee5\u5916\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u984d\u306e\u8abf\u6574\u3092\u884c\u3046\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<tr style=\"height: 10px;\">\r\n<th style=\"width: 37.8336%; height: 10px; text-align: left; border: 1px solid #000000;\">\u6240\u5f97\u7a0e\u8abf\u6574\u984d<\/th>\r\n<th style=\"width: 62.0094%; height: 10px; text-align: left; border: 1px solid #000000;\">\u30b9\u30de\u30ab\u30eb\u7d66\u4e0e\u306e\u8a08\u7b97\u7d50\u679c\u4ee5\u5916\u3067\u3001\u6240\u5f97\u7a0e\u984d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/th>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>&nbsp;<\/p>\r\n<p>\u2463\uff3b\u5e74\u672b\u8abf\u6574\u4e00\u89a7\uff3d\u3067\u300c\u767b\u9332\u72b6\u6cc1\uff1a\u767b\u9332\u6e08\u300d\u3092\u542b\u3081\u305f\u691c\u7d22\u3092\u3057\u305f\u7d50\u679c\u3001\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u767b\u9332\u306e\u3010\u305d\u306e\u4ed6\u3011\u306e\u51e6\u7406\u753b\u9762\u3067\uff3b\u4fdd\u5b58\uff3d\u3092\u884c\u3063\u305f\u5f93\u696d\u54e1\u306e\u767b\u9332\u72b6\u6cc1\u6b04\u304c\uff3b\u767b\u9332\u6e08\uff3d\u3068\u8868\u793a\u3055\u308c\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-16083 size-full\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-16-1.png\" alt=\"\" width=\"881\" height=\"458\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-16-1.png 881w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-16-1-300x156.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-16-1-768x399.png 768w\" sizes=\"auto, (max-width: 881px) 100vw, 881px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<figure class=\"wp-block-image size-full\"><\/figure>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div aria-hidden=\"true\">\u00a0<\/div>\r\n<div class=\"wp-block-columns\">\r\n<div class=\"wp-block-column\">\r\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\"><a id=\"u04-01c\"><\/a>\u3000<\/div>\r\n<h3>\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u4fee\u6b63<\/h3>\r\n<p>\u7d66\u4e0e\u78ba\u5b9a\u524d\u306e\u30c7\u30fc\u30bf\u306e\u307f\u3001\u52e4\u6020\u30c7\u30fc\u30bf\u306e<span style=\"color: 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loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15806\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-17.png\" alt=\"\" width=\"800\" height=\"410\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-17.png 921w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-17-300x154.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-17-768x394.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\r\n<p>\u2464\u300c<strong>\u672c\u4eba\u60c5\u5831<\/strong> \u21d2<strong> \u914d\u5076\u8005 \u6276\u990a\u60c5\u5831<\/strong> \u21d2 <strong>\u4fdd\u967a\u6599\u63a7\u9664<\/strong> \u21d2 <strong>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/strong> \u21d2 <strong>\u305d\u306e\u4ed6\u300d<\/strong>\u306e\u9806\u756a\u3067\u5165\u529b\u304c\u9032\u3080\u306e\u3067\u3001\u4fee\u6b63\u5f8c\u306f\uff3b\u6b21\u3078\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066<strong>\u305d\u306e\u4ed6<\/strong>\u306e\u51e6\u7406\u753b\u9762\u307e\u3067\u9032\u3081\u3066\uff3b\u4fdd\u5b58\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\u203b\uff3b\u4fdd\u5b58\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u306a\u3044\u3068\u3001\u767b\u9332\u72b6\u6cc1\u6b04\u306f\uff3b\u51e6\u7406\u4e2d\uff3d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>&nbsp;<\/p>\r\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\"><a id=\"u04-01d\"><\/a>\u3000<\/div>\r\n<h3>\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u306e\u524a\u9664<\/h3>\r\n<p>\u203b\u5e74\u672b\u8abf\u6574\u8a08\u7b97\u524d\u306e\u30c7\u30fc\u30bf\u306e\u307f\u3001\u4fee\u6b63\u3084<span style=\"color: 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https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-18-1-300x165.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-18-1-768x423.png 768w\" sizes=\"auto, (max-width: 896px) 100vw, 896px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<p>\u2463\u524a\u9664\u78ba\u8a8d\u753b\u9762\u3067\uff3b\u524a\u9664\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15814\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-19.png\" alt=\"\" width=\"233\" height=\"129\" \/><\/p>\r\n<p>\u2464\u5e74\u672b\u8abf\u6574\u4e00\u89a7\u3067\u3001\u5bfe\u8c61\u5f93\u696d\u54e1\u306e\u767b\u9332\u72b6\u6cc1\u6b04\u304c\uff3b\u672a\u767b\u9332\uff3d\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\r\n<\/div>\r\n<\/div>\r\n<p>&nbsp;<\/p>\r\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\"><a id=\"u04-01e\"><\/a>\u3000<\/div>\r\n<p><!-- \/wp:spacer --><\/p>\r\n<h3>\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u4e00\u89a7\u8868<\/h3>\r\n<p>\u5e74\u672b\u8abf\u6574\u4e00\u89a7\u3067\u5165\u529b\u3057\u305f\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u5185\u5bb9\u306e\u4e00\u89a7\u3092PDF\u51fa\u529b\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u2460\u5e74\u672b\u8abf\u6574\u30e1\u30cb\u30e5\u30fc\u304b\u3089\uff3b\u5e74\u672b\u8abf\u6574\u4e00\u89a7\uff3d\u3092\u958b\u304d\u3001\u691c\u7d22\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u2461\u51fa\u529b\u5bfe\u8c61\u306e\u5f93\u696d\u54e1\u306b\u30c1\u30a7\u30c3\u30af\u3092\u4ed8\u3051\u3066\u3001\uff3b\u5e74\u672b\u8abf\u6574\u30c7\u30fc\u30bf\u4e00\u89a7\u8868\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\u203b\u51fa\u529b\u3055\u308c\u308b\u306e\u306f\u3001\u767b\u9332\u72b6\u6cc1\u6b04\u304c<strong>\u300c<span style=\"color: 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https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-20-1-300x171.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-20-1-768x437.png 768w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/p>\r\n<figure class=\"wp-block-image size-full\"><\/figure>\r\n<p><!-- \/wp:image -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>\u2462\u51fa\u529b\u6761\u4ef6\u3092\u8a2d\u5b9a\u3057\u3001\uff3b\u51fa\u529b\uff3d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15853\" src=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-21-300x192.png\" alt=\"\" width=\"300\" height=\"192\" srcset=\"https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-21-300x192.png 300w, https:\/\/smartcalc.jp\/help\/wp-content\/uploads\/2025\/10\/u04-01-21.png 363w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\r\n<p><!-- \/wp:paragraph 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