{"id":692,"date":"2026-09-27T18:08:52","date_gmt":"2026-09-27T09:08:52","guid":{"rendered":"https:\/\/bata-gl.jp\/main\/?page_id=692"},"modified":"2026-09-28T13:49:20","modified_gmt":"2026-09-28T04:49:20","slug":"%e9%81%ba%e7%94%a3%e5%88%86%e5%89%b2%e3%83%91%e3%82%bf%e3%83%bc%e3%83%b3%e9%96%8b%e8%a8%ad","status":"publish","type":"page","link":"https:\/\/bata-gl.jp\/main\/?page_id=692","title":{"rendered":"\u907a\u7523\u5206\u5272\u30d1\u30bf\u30fc\u30f3\u89e3\u8aac"},"content":{"rendered":"\n<meta charset=\"UTF-8\">\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0, viewport-fit=cover\">\n<meta name=\"theme-color\" content=\"#a93226\">\n<meta name=\"format-detection\" content=\"telephone=no\">\n<title>\u907a\u7523\u5206\u5272\u30d1\u30bf\u30fc\u30f3\u5168\u89e3\u8aac\uff082\u5343\u4e07\u30fb1\u5104\u30fb3\u5104\uff09\uff5c\u5ddd\u7551\u8a5e\u6b73\u884c\u653f\u66f8\u58eb\u4e8b\u52d9\u6240 \u7814\u4fee\u8cc7\u6599<\/title>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin=\"\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Noto+Serif+JP:wght@500;700;900&amp;family=Noto+Sans+JP:wght@400;500;700&amp;display=swap\" rel=\"stylesheet\">\n<style>\n:root{\n  --paper:#f5efe2; --paper2:#ece2cd; --card:#fffdf6;\n  --ink:#2b2f3a; --ink2:#4a4d58; --text:#38352c; --muted:#7c7668;\n  --seal:#a93226; --seald:#7f241b; --gold:#9c7a3c; --goldbg:#f3e3bb; --line:#ddd2ba;\n  --serif:\"Noto Serif JP\",\"Yu Mincho\",\"Hiragino Mincho ProN\",\"MS PMincho\",serif;\n  --sans:\"Noto Sans JP\",\"Hiragino Kaku Gothic ProN\",\"Yu Gothic UI\",\"Meiryo\",sans-serif;\n}\n*{box-sizing:border-box}\nhtml{scroll-behavior:smooth}\nbody{margin:0;background:var(--paper);color:var(--text);font-family:var(--sans);line-height:1.85;font-size:15px}\n::selection{background:var(--goldbg)}\n:focus-visible{outline:2px solid var(--seal);outline-offset:2px}\n\n\/* ===== \u8868\u7d19 ===== *\/\n.mast{background:linear-gradient(180deg,#faf6ea 0%,#f1e8d4 100%);border-bottom:4px solid var(--seal);position:relative}\n.mast::after{content:\"\";position:absolute;left:0;right:0;bottom:-6px;height:2px;background:var(--gold)}\n.mast-inner{max-width:1080px;margin:0 auto;padding:38px 24px 26px;display:flex;gap:22px;align-items:flex-start}\n.seal{width:62px;height:80px;background:var(--seal);border-radius:8px;display:grid;place-items:center;color:#fff;\n  font-family:var(--serif);font-weight:900;font-size:17px;writing-mode:vertical-rl;letter-spacing:.3em;text-indent:.3em;\n  box-shadow:inset 0 0 0 2px rgba(255,255,255,.28),0 3px 8px rgba(60,30,10,.28);flex:none;margin-top:4px}\n.mast-txt{flex:1}\n.kicker{margin:0 0 6px;font-size:12px;letter-spacing:.14em;color:var(--seald);font-weight:700}\nh1{margin:0;font-family:var(--serif);font-weight:900;font-size:32px;line-height:1.45;color:var(--ink);letter-spacing:.02em}\n.h100{color:var(--seal);font-family:var(--serif);font-size:30px;margin-left:6px;white-space:nowrap}\n.sub{margin:9px 0 0;font-size:13.5px;color:var(--muted)}\n.mast-roles{display:flex;gap:8px;flex-direction:column;align-items:flex-end}\n.role-tag{border:1.5px solid var(--ink);color:var(--ink);padding:4px 13px;font-size:12.5px;border-radius:999px;font-weight:700;letter-spacing:.08em;white-space:nowrap}\n.role-tag.alt{border-color:var(--gold);color:var(--gold)}\n.mast-foot{max-width:1080px;margin:0 auto;padding:0 24px 16px;display:flex;gap:22px;flex-wrap:wrap;font-size:11.5px;color:var(--muted);letter-spacing:.06em}\n.mast-foot span{display:inline-flex;align-items:center;gap:7px}\n.mast-foot span::before{content:\"\";width:6px;height:6px;background:var(--seal);display:inline-block;transform:rotate(45deg)}\n\n\/* ===== \u30c4\u30fc\u30eb\u30d0\u30fc ===== *\/\n.toolbar{position:sticky;top:0;z-index:50;background:rgba(250,246,236,.96);backdrop-filter:blur(6px);border-bottom:1px solid var(--line);box-shadow:0 2px 12px rgba(70,55,20,.07)}\n.toolbar-inner{max-width:1080px;margin:0 auto;padding:12px 24px}\n.row1{display:flex;gap:10px;align-items:center;flex-wrap:wrap}\n.search-box{flex:1 1 300px;display:flex;align-items:center;gap:8px;background:var(--card);border:1.5px solid var(--line);border-radius:10px;padding:9px 14px;min-width:220px}\n.search-box:focus-within{border-color:var(--seal);box-shadow:0 0 0 3px rgba(169,50,38,.14)}\n.search-box svg{flex:none;color:var(--muted)}\n#q{border:0;outline:0;font:inherit;background:transparent;color:var(--text);min-width:0;flex:1;font-size:14.5px}\n.actions{display:flex;gap:8px;flex-wrap:wrap}\n.btn{border-radius:9px;font:inherit;font-weight:700;font-size:12.5px;padding:9px 13px;cursor:pointer;letter-spacing:.04em;transition:background .15s,border-color .15s;white-space:nowrap}\n.ghost-btn{background:var(--card);color:var(--ink);border:1.5px solid var(--line)}\n.ghost-btn:hover{border-color:var(--ink)}\n.row2{display:flex;gap:12px;align-items:center;margin-top:11px;flex-wrap:wrap}\n.chips{display:flex;gap:7px;overflow-x:auto;flex:1 1 320px;padding-bottom:5px;scrollbar-width:thin}\n.chips::-webkit-scrollbar{height:5px}.chips::-webkit-scrollbar-thumb{background:var(--line);border-radius:4px}\n.chip{flex:none;border:1px solid var(--line);background:var(--card);border-radius:999px;font-size:12.5px;padding:5px 13px;cursor:pointer;color:var(--ink2);font-weight:500;transition:.12s}\n.chip:hover{border-color:var(--gold);color:var(--gold)}\n.chip.active{background:var(--ink);color:#fff;border-color:var(--ink)}\n.chip small{opacity:.7;margin-left:5px;font-size:11px}\n.result-count{font-size:12px;color:var(--muted);white-space:nowrap}\n.result-count b{color:var(--seald);font-size:15px}\n\n\/* ===== \u30bb\u30af\u30b7\u30e7\u30f3 ===== *\/\n.lists{max-width:1080px;margin:0 auto;padding:26px 24px 10px;display:flex;flex-direction:column;gap:44px}\n.sec{scroll-margin-top:140px}\n.sec-head{display:flex;align-items:center;gap:13px;margin-bottom:14px;border-bottom:2px solid var(--ink);padding-bottom:9px}\n.sec-seal{width:36px;height:42px;background:var(--seal);color:#fff;border-radius:6px;font-family:var(--serif);font-weight:900;font-size:13px;\n  display:grid;place-items:center;writing-mode:vertical-rl;letter-spacing:.2em;text-indent:.2em;box-shadow:inset 0 0 0 1.5px rgba(255,255,255,.3);flex:none}\n.sec-title{font-family:var(--serif);font-weight:700;font-size:20px;color:var(--ink)}\n.sec-sub{margin-left:10px;font-size:12px;color:var(--muted)}\n\n\/* ===== \u57fa\u672c\u30eb\u30fc\u30eb\uff08sec0\uff09 ===== *\/\n.rule-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:16px;margin-top:6px}\n.rule-card{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:16px 18px}\n.rule-card h3{margin:0 0 10px;font-family:var(--serif);font-size:15px;color:var(--ink);display:flex;align-items:center;gap:8px}\n.rule-card h3::before{content:\"\";width:8px;height:8px;background:var(--seal);transform:rotate(45deg);flex:none}\n.rule-card p{font-size:12.5px;margin:0 0 8px;color:var(--ink2)}\n.order-box{display:flex;flex-direction:column;gap:7px}\n.order-item{display:flex;align-items:center;gap:9px;border:1.5px solid var(--line);border-radius:8px;padding:7px 11px;font-size:13px;font-weight:700;color:var(--ink);background:#fdfaf2}\n.order-item .rk{background:var(--ink);color:#fff;border-radius:5px;padding:1px 8px;font-size:11.5px;flex:none;font-weight:700}\n.order-item.sp{border-color:var(--seal);background:#fdf1ec}\n.order-item.sp .rk{background:var(--seal)}\n.order-item.arrow{display:flex;align-items:center;justify-content:center;border:0;background:none;padding:0;font-size:13px;color:var(--gold)}\n.ratio-bars{display:flex;flex-direction:column;gap:12px;margin-top:4px}\n.ratio{display:flex;flex-direction:column;gap:5px}\n.ratio .rl{display:flex;justify-content:space-between;font-size:12px;font-weight:700;color:var(--ink2)}\n.ratio .rl b{color:var(--seald);font-size:13px}\n.bar{display:flex;height:22px;border-radius:6px;overflow:hidden;font-size:10.5px;color:#fff;font-weight:700}\n.bar .b1{background:var(--seal);display:flex;align-items:center;justify-content:center;letter-spacing:.03em}\n.bar .b2{background:var(--gold);display:flex;align-items:center;justify-content:center;letter-spacing:.03em}\n.bar .b3{background:var(--ink);display:flex;align-items:center;justify-content:center;letter-spacing:.03em}\n.legend{display:flex;gap:14px;flex-wrap:wrap;font-size:11.5px;color:var(--muted);margin-top:8px}\n.legend i{width:10px;height:10px;display:inline-block;border-radius:3px;margin-right:5px}\n.num-tbl{width:100%;border-collapse:collapse;font-size:12px;margin-top:4px}\n.num-tbl th,.num-tbl td{border:1px solid var(--line);padding:5px 8px;text-align:center}\n.num-tbl th{background:#f4ead4;color:var(--ink);font-weight:700}\n.num-tbl td.hl{color:var(--seald);font-weight:700}\n.readme{margin-top:6px;background:#fbf2de;border:1px solid var(--gold);border-radius:10px;padding:13px 16px;font-size:12.5px;color:#5d5440}\n\n\/* ===== \u30d1\u30bf\u30fc\u30f3\u30ab\u30fc\u30c9 ===== *\/\n.cards{display:flex;flex-direction:column;gap:12px}\n.card{background:var(--card);border:1px solid var(--line);border-left:4px solid var(--seal);border-radius:11px;overflow:hidden}\n.card-head{display:flex;align-items:center;gap:13px;width:100%;text-align:left;background:none;border:0;padding:13px 16px;cursor:pointer;font:inherit;color:var(--ink);flex-wrap:wrap}\n.card-head:hover{background:#faf4e6}\n.cnum{font-family:var(--serif);font-weight:900;color:var(--seal);font-size:15px;flex:none;min-width:40px}\n.ctitle{font-weight:700;font-size:16px;flex:1;min-width:180px}\n.csub{margin-top:2px;font-weight:400;font-size:12px;color:var(--muted);display:block}\n.cneed{border-radius:999px;padding:2px 11px;font-size:11.5px;font-weight:700;flex:none;border:1.5px solid}\n.cneed.you{color:var(--seald);border-color:var(--seal);background:#fdf1ec}\n.cneed.none{color:#3c7a3c;border-color:#6fae6f;background:#eef7ee}\n.cneed.na{color:var(--muted);border-color:var(--line);background:#f6f1e6}\n.cchev{color:var(--gold);flex:none;font-size:12px;transition:transform .18s;font-weight:700}\n.card.open .cchev{transform:rotate(180deg)}\n.card-body{display:none;border-top:1px dashed var(--line);padding:16px 18px 18px;flex-direction:column;gap:15px}\n.card.open .card-body{display:flex}\n.tree{display:flex;justify-content:center}\n.tree svg{max-width:640px;width:100%;height:auto}\n.tree-cap{font-size:11.5px;color:var(--muted);margin-top:4px;display:flex;gap:14px;justify-content:center;flex-wrap:wrap}\n.tree-cap i{font-style:normal}\n.tree-cap b{color:var(--seal)}\n.amt-tbl{width:100%;border-collapse:collapse;font-size:13px}\n.amt-tbl caption,.mini-tbl caption{text-align:left;font-weight:700;color:var(--ink);font-size:13.5px;padding-bottom:6px;font-family:var(--serif)}\n.amt-tbl th,.amt-tbl td{border:1px solid var(--line);padding:7px 10px;text-align:center}\n.amt-tbl thead th{background:#f4ead4}\n.amt-tbl thead th.g0{background:var(--ink);color:#fff}\n.amt-tbl thead th.g2{background:var(--gold);color:#fff}\n.amt-tbl thead th.g3{background:var(--seal);color:#fff}\n.amt-tbl tbody th{background:#faf4e6;text-align:left;font-weight:700;white-space:nowrap}\n.amt-tbl td.dead-row{color:var(--muted);text-decoration:line-through}\n.amt-tbl td b{color:var(--seald)}\n.note-cells{font-size:11.5px;color:var(--muted)}\n.mini-tbl{width:100%;border-collapse:collapse;font-size:12.5px;margin-top:4px}\n.mini-tbl th,.mini-tbl td{border:1px solid var(--line);padding:5px 9px;text-align:center}\n.mini-tbl thead th{background:#f7efdc}\n.mini-tbl tbody th{background:#faf4e6;text-align:left;font-weight:700}\n.no-ryu{font-size:12px;color:var(--muted);display:inline-flex;align-items:center;gap:7px}\n.no-ryu::before{content:\"\u25b3\";color:var(--gold);font-weight:700}\n.tax-box{border:1px solid var(--seal);border-radius:10px;background:#fdf3ef;padding:13px 16px}\n.tax-box .ttl{font-weight:700;color:var(--seald);font-size:13.5px;margin-bottom:7px;font-family:var(--serif)}\n.tax-line{font-size:12.5px;display:flex;gap:8px;align-items:baseline;padding:3px 0;border-bottom:1px dashed 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td.ng{color:var(--seald);font-weight:700}\n.sum-cap{font-size:11.5px;color:var(--muted);margin-top:8px}\n\n\/* ===== \u30d5\u30c3\u30bf\u30fc ===== *\/\n.foot{max-width:1080px;margin:0 auto;padding:12px 24px 70px}\n.foot-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:16px}\n.foot-card{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:18px 20px}\n.foot-card h3{margin:0 0 10px;font-family:var(--serif);font-size:15.5px;color:var(--ink);display:flex;align-items:center;gap:9px}\n.foot-card h3::before{content:\"\";width:8px;height:8px;background:var(--seal);transform:rotate(45deg);flex:none}\n.foot-card p,.foot-card ul{font-size:13px;margin:0}\n.foot-card li{margin:0 0 5px;padding-left:2px}\n.foot-card a{color:var(--seald)}\n.disclaimer{background:#fbf2de;border:1px solid var(--gold);border-radius:12px;padding:16px 20px;margin-top:16px;font-size:12.5px;color:#5d5440;line-height:1.95}\n.disclaimer strong{color:var(--seald)}\n\n\/* ===== \u907a\u7559\u5206\u306e\u8a08\u7b97\u65b9\u6cd5 ===== *\/\n.steps{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:10px}\n.steps li{display:flex;gap:14px;background:var(--card);border:1px solid var(--line);border-radius:11px;padding:13px 16px}\n.steps .st{flex:none;background:var(--ink);color:#fff;font-weight:700;font-size:11.5px;border-radius:6px;padding:3px 9px;height:fit-content;letter-spacing:.06em}\n.steps h3{margin:0 0 5px;font-family:var(--serif);font-size:15px;color:var(--ink)}\n.steps p{margin:0 0 5px;font-size:13px;color:var(--ink2)}\n.steps .fx{font-weight:700;color:var(--seald);background:#fdf1ec;border-left:3px solid var(--seal);padding:6px 10px;border-radius:0 6px 6px 0}\n.calc-tbl th{white-space:nowrap;width:64px}\n.calc-tbl td{text-align:left}\n.mini-tbl td.fml{text-align:left;font-size:12px;color:var(--ink2)}\n.mini-tbl td.ryu-ex{text-align:left;font-size:12px;background:#fbf6ea}\n.calc-card{margin-top:16px;background:var(--card);border:2px solid var(--seal);border-radius:12px;padding:16px 18px}\n.calc-card h3{margin:0 0 10px;font-family:var(--serif);font-size:16px;color:var(--seald)}\n.calc-in{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:10px;margin-bottom:10px}\n.calc-in label{display:flex;flex-direction:column;gap:4px;font-size:12px;font-weight:700;color:var(--ink2)}\n.calc-in select,.calc-in input,.cGot{font:inherit;font-size:15px;padding:8px 10px;border:1.5px solid var(--line);border-radius:8px;background:#fff;color:var(--text);width:100%}\n.cGot{max-width:140px;padding:5px 8px}\n.calc-base{font-size:13px;margin:4px 0 8px}\n.calc-base b{color:var(--seald)}\n.calc-res{min-width:0!important}\n.calc-note{font-size:11.5px;color:var(--muted);margin:8px 0 0}\n\n\/* ===== \u5171\u901a\u8ffd\u52a0 ===== *\/\n.scroll-x{overflow-x:auto;-webkit-overflow-scrolling:touch}\n.mtree{display:none}\n#toTop{position:fixed;right:16px;bottom:calc(16px + env(safe-area-inset-bottom));z-index:60;width:52px;height:52px;border-radius:50%;border:0;background:var(--seal);color:#fff;font-weight:700;font-size:14px;line-height:1.1;box-shadow:0 4px 14px rgba(80,30,10,.3);cursor:pointer;display:flex;flex-direction:column;align-items:center;justify-content:center;opacity:0;pointer-events:none;transition:opacity .2s}\n#toTop span{font-size:10px}\n#toTop.show{opacity:1;pointer-events:auto}\nimg,svg{max-width:100%}\nbody{-webkit-text-size-adjust:100%;text-size-adjust:100%;overflow-wrap:anywhere}\n\n\/* ===== \u30bf\u30d6\u30ec\u30c3\u30c8 ===== *\/\n@media (max-width:900px){\n  .rule-grid,.est-grid,.foot-grid{grid-template-columns:1fr 1fr}\n}\n\n\/* ===== \u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3 ===== *\/\n@media (max-width:680px){\n  body{font-size:15.5px;line-height:1.8}\n  .mast-inner{padding:20px 16px 14px;gap:12px}\n  .seal{width:44px;height:58px;font-size:13px}\n  h1{font-size:23px;line-height:1.4}.h100{font-size:19px;display:block;margin:2px 0 0}\n  .kicker{font-size:11px;letter-spacing:.06em}\n  .sub{font-size:12.5px}\n  .mast-roles{display:none}\n  .mast-foot{padding:0 16px 12px;gap:6px 14px;font-size:11px}\n\n  .toolbar-inner{padding:8px 12px}\n  .row1{gap:8px}\n  .search-box{flex:1 1 100%;padding:8px 12px}\n  #q{font-size:16px}           \/* iOS\u306e\u30ba\u30fc\u30e0\u9632\u6b62 *\/\n  .actions{width:100%;gap:6px}\n  .actions .btn{flex:1;padding:9px 8px;min-height:40px}\n  .row2{margin-top:8px;gap:6px}\n  .chips{flex:1 1 100%;margin:0 -12px;padding:0 12px 4px}\n  .chip{font-size:13px;padding:8px 14px;min-height:38px}\n  .result-count{width:100%;font-size:11.5px}\n\n  .lists{padding:18px 12px 8px;gap:34px}\n  .sec{scroll-margin-top:170px}\n  .sec-head{flex-wrap:wrap;gap:10px}\n  .sec-title{font-size:18px}\n  .sec-sub{margin-left:0;width:100%;font-size:11.5px}\n  .rule-grid,.est-grid,.foot-grid{grid-template-columns:1fr}\n  .rule-card,.est-card{padding:14px 14px}\n  .rule-card p,.est-card li{font-size:13.5px}\n  .order-item{font-size:13.5px;padding:9px 11px}\n  .ratio .rl{flex-direction:column;gap:2px;font-size:12.5px}\n  .bar{height:26px;font-size:11.5px}\n  .num-tbl{min-width:420px;font-size:12.5px}\n  .readme,.disclaimer,.pnote{font-size:13px}\n\n  \/* \u30d1\u30bf\u30fc\u30f3\u30ab\u30fc\u30c9 *\/\n  .card-head{padding:14px 14px;gap:6px 10px;min-height:56px}\n  .cnum{min-width:auto;font-size:15px}\n  .ctitle{min-width:0;flex:1 1 calc(100% - 70px);font-size:15.5px}\n  .csub{font-size:12px}\n  .cneed{order:3;margin-left:calc(40px);font-size:11.5px}\n  .cchev{order:2}\n  .card-body{padding:14px 12px 16px;gap:14px}\n\n  \/* \u7cfb\u56f3\uff1aSVG\u3092\u96a0\u3057\u3066HTML\u7e26\u578b\u306b *\/\n  .tree{display:none}\n  .tree-cap{justify-content:flex-start;flex-direction:column;gap:4px;font-size:12px}\n  .mtree{display:flex;flex-direction:column;align-items:center;gap:0;padding:4px 0}\n  .mt-root{background:#fdf1ec;border:1.6px solid var(--seal);border-radius:8px;padding:8px 18px;font-weight:700;color:var(--ink);font-size:14px;position:relative}\n  .mt-none{margin-top:14px;font-size:13px;color:var(--muted);text-align:center}\n  .mt-kids{position:relative;display:flex;flex-direction:column;gap:10px;width:100%;margin-top:18px;padding-left:22px}\n  .mt-kids::before{content:\"\";position:absolute;left:8px;top:-18px;bottom:22px;border-left:1.6px solid var(--gold)}\n  .mt-root::after{content:\"\";position:absolute;left:50%;bottom:-19px;height:18px;border-left:1.6px solid var(--gold)}\n  .mt-node{position:relative}\n  .mt-node::before{content:\"\";position:absolute;left:-14px;top:22px;width:14px;border-top:1.6px solid var(--gold)}\n  .mt-box{display:flex;align-items:center;gap:8px;flex-wrap:wrap;background:var(--card);border:1.8px solid var(--seal);border-radius:8px;padding:9px 12px;font-weight:700;font-size:14.5px;color:var(--ink)}\n  .mt-box b{margin-left:auto;color:var(--seald);font-family:var(--serif);font-size:16px}\n  .mt-box small{font-weight:500;font-size:11px;color:var(--muted);width:100%}\n  .mt-node.sp .mt-box{background:#fdf1ec}\n  .mt-node.dead>.mt-box{border-style:dashed;border-color:#8a8378;color:#8a8378;background:#f1ede2}\n  .mt-x{color:var(--seal);font-weight:700}\n  .mt-sub{display:flex;flex-direction:column;gap:8px;margin:8px 0 0 22px;position:relative}\n  .mt-sub::before{content:\"\";position:absolute;left:-12px;top:-8px;bottom:20px;border-left:1.4px dashed #8a8378}\n  .mt-box.kid{border-style:dashed;position:relative}\n  .mt-box.kid::before{content:\"\";position:absolute;left:-13px;top:50%;width:12px;border-top:1.4px dashed #8a8378}\n\n  \/* \u8868 \u2192 \u30ab\u30fc\u30c9\u578b\u306b\u7a4d\u307f\u4e0a\u3052 *\/\n  table.stack,table.stack tbody,table.stack tr,table.stack th,table.stack td{display:block;width:100%}\n  table.stack{min-width:0!important;border:0}\n  table.stack caption{display:block;text-align:left}\n  table.stack thead{display:none}\n  table.stack tr{border:1px solid var(--line);border-radius:9px;margin-bottom:9px;overflow:hidden;background:var(--card)}\n  table.stack tbody th{border:0;border-bottom:1px solid var(--line);padding:9px 12px;font-size:14px;white-space:normal!important;text-align:left;background:#f4ead4}\n  table.stack td{border:0;border-bottom:1px dashed var(--line);display:flex;justify-content:space-between;align-items:center;gap:12px;padding:8px 12px;text-align:right;font-size:14px}\n  table.stack td:last-child{border-bottom:0}\n  table.stack td::before{content:attr(data-label);font-weight:500;color:var(--muted);font-size:12.5px;text-align:left;flex:none}\n  table.stack td.full,table.stack td.note-cells{display:block;text-align:left}\n  table.stack td.full::before,table.stack td.note-cells::before{content:none}\n  table.stack td.m-hide{display:none}\n  table.stack td.why{display:block;text-align:left!important;font-size:13px!important}\n  table.stack td.why::before{display:block;margin-bottom:3px}\n  table.stack td br{display:none}\n  table.stack tr.dead-row th{color:var(--muted);background:#f1ede2}\n  .sum-wrap{overflow:visible}\n\n  \/* \u7a0e\u984d\u30dc\u30c3\u30af\u30b9 *\/\n  .tax-box{padding:12px 12px}\n  .tax-line{flex-direction:column;gap:2px;padding:7px 0;font-size:13.5px}\n  .tax-line .am{min-width:0;color:var(--seald)}\n\n  .steps li{flex-direction:column;gap:8px;padding:12px 13px}\n  .steps p{font-size:13.5px}\n  .calc-card{padding:14px 12px}\n  .calc-in select,.calc-in input,.cGot{font-size:16px}\n  .cGot{max-width:120px}\n  table.stack td.fml{display:block;text-align:left;font-size:13px}\n  table.stack td.fml::before{display:block;margin-bottom:2px}\n  .calc-tbl th{width:56px}\n  .foot{padding:10px 12px calc(80px + env(safe-area-inset-bottom))}\n  .foot-card{padding:15px 15px}\n  .foot-card p,.foot-card ul{font-size:13.5px}\n  .foot-card ul{padding-left:18px}\n  .foot-card li{margin-bottom:7px}\n}\n@media (max-width:360px){\n  h1{font-size:21px}\n  .actions .btn{font-size:12px}\n}\n@media (hover:none){\n  .card-head:hover,.chip:hover{background:inherit}\n}\n\/* ===== \u5370\u5237 ===== *\/\n@media print{\n  .toolbar,#toTop{display:none!important}\n  .card-body{display:flex!important}\n  .card{break-inside:avoid}\n  body{background:#fff}\n}\n\n\/* ===== \u306f\u307f\u51fa\u3057\u9632\u6b62\u30fb\u5c0f\u3055\u306a\u6587\u5b57\u306e\u62e1\u5927\uff08\u30b9\u30de\u30db\uff09 ===== *\/\n.rule-grid>*,.est-grid>*,.foot-grid>*,.row1>*,.row2>*,.cards>*,.card-body>*{min-width:0}\nhtml,body{max-width:100%;overflow-x:hidden}\n@media (max-width:680px){\n  .num-tbl{min-width:0;font-size:12px}\n  .num-tbl th,.num-tbl td{padding:5px 3px}\n  .bar .b1,.bar .b2,.bar .b3{white-space:nowrap;overflow:hidden;font-size:11px}\n  .tree-cap{font-size:12.5px}\n  .amt-tbl small{font-size:12px!important}\n  .tax-box .tx[style]{font-size:12px!important}\n  .result-count{font-size:12.5px}\n  .rule-card p{font-size:13.5px}\n  table.stack td.full{font-size:12.5px!important}\n}\n@media (prefers-reduced-motion:reduce){*{transition:none!important}html{scroll-behavior:auto}}\n<\/style>\n\n\n\n<header class=\"mast\">\n  <div class=\"mast-inner\">\n    <div class=\"seal\" aria-hidden=\"true\">\u5206\u5272\u5168\u56f3<\/div>\n    <div class=\"mast-txt\">\n      <p class=\"kicker\">\u76f8\u7d9a\u624b\u7d9a\u304d\u30b5\u30dd\u30fc\u30c8 \uff0f \u907a\u7523\u5206\u5272\u306e\u5168\u30d1\u30bf\u30fc\u30f3\u3092\u56f3\u89e3\u30fb\u91d1\u984d\u3067\u6574\u7406<\/p>\n      <h1>\u907a\u7523\u5206\u5272\u30d1\u30bf\u30fc\u30f3\u5168\u89e3\u8aac<span class=\"h100\">14\u30d1\u30bf\u30fc\u30f3<\/span><\/h1>\n      <p class=\"sub\">\u76f8\u7d9a\u4eba\u306e\u69cb\u6210\u30d1\u30bf\u30fc\u30f3\u3054\u3068\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u30fb\u53d6\u5f97\u91d1\u984d\u30fb\u907a\u7559\u5206\u30fb\u76f8\u7d9a\u7a0e\u306e\u76ee\u5b89\u3092\u3001\u907a\u7523\u984d 2,000\u4e07\u5186 \/ 1\u5104\u5186 \/ 3\u5104\u5186 \u306e3\u6c34\u6e96\u3067\u89e3\u8aac\u3002\u5ddd\u7551\u8a5e\u6b73\u884c\u653f\u66f8\u58eb\u4e8b\u52d9\u6240 \u7814\u4fee\u7528<\/p>\n    <\/div>\n    <div class=\"mast-roles\">\n      <span class=\"role-tag\">\u884c\u653f\u66f8\u58eb<\/span>\n      <span class=\"role-tag alt\">\u7121\u6599\u76f8\u8ac7\u5bfe\u5fdc<\/span>\n    <\/div>\n  <\/div>\n  <div class=\"mast-foot\">\n    <span>2026\u5e749\u6708\u7248<\/span><span>\u516814\u30d1\u30bf\u30fc\u30f3<\/span><span>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u30fb\u907a\u7559\u5206\u30fb\u76f8\u7d9a\u7a0e3\u6c34\u6e96<\/span><span>\u30ad\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u4ed8\u304d<\/span>\n  <\/div>\n<\/header>\n\n<nav class=\"toolbar\" aria-label=\"\u691c\u7d22\u30fb\u7d5e\u308a\u8fbc\u307f\">\n  <div class=\"toolbar-inner\">\n    <div class=\"row1\">\n      <label class=\"search-box\">\n        <svg width=\"17\" height=\"17\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" aria-hidden=\"true\"><circle cx=\"11\" cy=\"11\" r=\"7\"><\/circle><line x1=\"16.6\" y1=\"16.6\" x2=\"21\" y2=\"21\"><\/line><\/svg>\n        <input id=\"q\" type=\"search\" placeholder=\"\u30ad\u30fc\u30ef\u30fc\u30c9\u3067\u691c\u7d22\uff08\u4f8b\uff1a\u4ee3\u8972\u30fb\u907a\u7559\u5206\u30fb\u914d\u5076\u8005\u30fb\u7525\u59ea\u30fb3\u5104\uff09\" autocomplete=\"off\" aria-label=\"\u30d1\u30bf\u30fc\u30f3\u3092\u691c\u7d22\">\n      <\/label>\n      <div class=\"actions\">\n        <button id=\"btnExpand\" class=\"btn ghost-btn\" type=\"button\">\u3059\u3079\u3066\u958b\u304f<\/button>\n        <button id=\"btnCollapse\" class=\"btn ghost-btn\" type=\"button\">\u3059\u3079\u3066\u9589\u3058\u308b<\/button>\n      <\/div>\n    <\/div>\n    <div class=\"row2\">\n      <div class=\"chips\" id=\"chips\" aria-label=\"\u7d5e\u308a\u8fbc\u307f\"><\/div>\n      <div class=\"result-count\" id=\"resultCount\"><\/div>\n    <\/div>\n  <\/div>\n<\/nav>\n\n<main class=\"lists\">\n\n<!-- ===== \u57fa\u672c\u30eb\u30fc\u30eb ===== -->\n<section class=\"sec\" id=\"sec0\">\n  <div class=\"sec-head\"><div class=\"sec-seal\">\u57fa\u672c<\/div><h2 class=\"sec-title\">\u76f8\u7d9a\u306e\u57fa\u672c\u30eb\u30fc\u30eb<\/h2><span class=\"sec-sub\">\u3053\u306e\u8cc7\u6599\u3092\u8aad\u3080\u524d\u306b<\/span><\/div>\n  <div class=\"rule-grid\">\n    <div class=\"rule-card\">\n      <h3>\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b\u4eba\uff08\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff09<\/h3>\n      <div class=\"order-box\">\n        <div class=\"order-item sp\"><span class=\"rk\">\u5e38\u306b<\/span>\u914d\u5076\u8005\uff08\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u592b\u307e\u305f\u306f\u59bb\uff09<\/div>\n        <div class=\"order-item arrow\">\u25bc \u5b50\u304c\u3044\u306a\u3051\u308c\u3070\u2026<\/div>\n        <div class=\"order-item\"><span class=\"rk\">\u7b2c1<\/span>\u5b50\uff08\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308c\u3070\u5b6b\u304c\u4ee3\u8972\uff09<\/div>\n        <div class=\"order-item arrow\">\u25bc \u5b50\u3082\u5b6b\u3082\u3044\u306a\u3051\u308c\u3070\u2026<\/div>\n        <div class=\"order-item\"><span class=\"rk\">\u7b2c2<\/span>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd \u2192 \u7956\u7236\u6bcd\uff09<\/div>\n        <div class=\"order-item arrow\">\u25bc \u5c0a\u5c5e\u3082\u3044\u306a\u3051\u308c\u3070\u2026<\/div>\n        <div class=\"order-item\"><span class=\"rk\">\u7b2c3<\/span>\u5144\u5f1f\u59c9\u59b9\uff08\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308c\u3070\u7525\u30fb\u59ea\u307e\u3067\u4ee3\u8972\uff09<\/div>\n      <\/div>\n      <p style=\"margin-top:9px\">\u3069\u306e\u9806\u4f4d\u306b\u3082\u8a72\u5f53\u3059\u308b\u4eba\u304c\u3044\u306a\u3051\u308c\u3070\u300c\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\u300d\u3068\u306a\u308a\u3001\u7279\u5225\u7e01\u6545\u8005\u3078\u306e\u5206\u4e0e\u3084\u56fd\u5eab\u3078\u306e\u5e30\u5c5e\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\uff08\u30d1\u30bf\u30fc\u30f3C3\uff09\u3002<br><b>\u5185\u7e01\u306e\u59bb\u30fb\u9023\u308c\u5b50\uff08\u990a\u5b50\u3067\u306a\u3044\uff09\u30fb\u5143\u914d\u5076\u8005\u306f\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/p>\n    <\/div>\n    <div class=\"rule-card\">\n      <h3>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e3\u3064\u306e\u57fa\u672c\u5f62<\/h3>\n      <div class=\"ratio-bars\">\n        <div class=\"ratio\">\n          <div class=\"rl\"><span>\u914d\u5076\u8005 \uff0b \u5b50<\/span><b>\u914d\u5076\u8005 1\/2 \uff0f \u5b50\u5168\u4f53 1\/2\uff08\u5b50\u306f\u5747\u7b49\uff09<\/b><\/div>\n          <div class=\"bar\"><div class=\"b1\" style=\"width:50%\">\u914d\u5076\u8005 50%<\/div><div class=\"b2\" style=\"width:50%\">\u5b50 50%<\/div><\/div>\n        <\/div>\n        <div class=\"ratio\">\n          <div class=\"rl\"><span>\u914d\u5076\u8005 \uff0b \u76f4\u7cfb\u5c0a\u5c5e<\/span><b>\u914d\u5076\u8005 2\/3 \uff0f \u5c0a\u5c5e 1\/3<\/b><\/div>\n          <div class=\"bar\"><div class=\"b1\" style=\"width:66.6%\">\u914d\u5076\u8005 66.6%<\/div><div class=\"b2\" style=\"width:33.4%\">\u5c0a\u5c5e 33.3%<\/div><\/div>\n        <\/div>\n        <div class=\"ratio\">\n          <div class=\"rl\"><span>\u914d\u5076\u8005 \uff0b \u5144\u5f1f\u59c9\u59b9<\/span><b>\u914d\u5076\u8005 3\/4 \uff0f \u5144\u5f1f\u59c9\u59b9 1\/4<\/b><\/div>\n          <div class=\"bar\"><div class=\"b1\" style=\"width:75%\">\u914d\u5076\u8005 75%<\/div><div class=\"b2\" style=\"width:25%\">\u5144\u5f1f 25%<\/div><\/div>\n        <\/div>\n      <\/div>\n      <div class=\"legend\"><span><i style=\"background:var(--seal)\"><\/i>\u914d\u5076\u8005<\/span><span><i style=\"background:var(--gold)\"><\/i>\u305d\u306e\u4ed6\u76f8\u7d9a\u4eba<\/span><\/div>\n      <p style=\"margin-top:8px\">\u907a\u8a00\u304c\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u300c\u907a\u7523\u5206\u5272\u5354\u8b70\u300d\u3067\u5206\u3051\u65b9\u3092\u6c7a\u3081\u307e\u3059\u3002\u8a71\u3057\u5408\u3044\u304c\u3064\u304b\u306a\u3051\u308c\u3070\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304c\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n    <\/div>\n    <div class=\"rule-card\">\n      <h3>\u76f8\u7d9a\u7a0e\u306e2\u3064\u306e\u5927\u524d\u63d0\uff082026\u5e749\u6708\u6642\u70b9\uff09<\/h3>\n      <p><b>\u2460 \u57fa\u790e\u63a7\u9664 \uff1d 3,000\u4e07\u5186 \uff0b 600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u6570<\/b><\/p>\n      <div class=\"scroll-x\"><table class=\"num-tbl\">\n        <tbody><tr><th>\u4eba\u6570<\/th><td>1<\/td><td>2<\/td><td>3<\/td><td>4<\/td><td>5<\/td><td>6<\/td><\/tr>\n        <tr><th>\u63a7\u9664\u984d<\/th><td>3,600\u4e07<\/td><td>4,200\u4e07<\/td><td class=\"hl\">4,800\u4e07<\/td><td>5,400\u4e07<\/td><td>6,000\u4e07<\/td><td>6,600\u4e07<\/td><\/tr>\n      <\/tbody><\/table><\/div>\n      <p>\u907a\u7523\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u4ee5\u5185\uff08\u8ca0\u50b5\u30fb\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306a\u3069\u304c\u306a\u3044\u5834\u5408\uff09\u306a\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u539f\u5247\u4e0d\u8981\u3067\u3059\u3002<\/p>\n      <p><b>\u2461 \u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\uff08\u914d\u5076\u8005\u63a7\u9664\uff09<\/b><br>\u914d\u5076\u8005\u304c\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306f\u3001<b>1\u51046,000\u4e07\u5186<\/b>\u3068<b>\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d<\/b>\u306e\u3046\u3061\u591a\u3044\u91d1\u984d\u307e\u3067\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n      <p>\u2192 \u907a\u75231\u5104\u5186\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u914d\u5076\u8005\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u53d6\u5f97\u3059\u308c\u3070<b>\u914d\u5076\u8005\u306e\u76f8\u7d9a\u7a0e\u306f0\u5186<\/b>\u306b\u306a\u308b\u69cb\u6210\u304c\u5927\u534a\u3067\u3059\u3002<\/p>\n    <\/div>\n  <\/div>\n  <div class=\"readme\">\n    <b>\u3053\u306e\u8cc7\u6599\u306e\u8aad\u307f\u65b9\uff1a<\/b>\u5404\u30d1\u30bf\u30fc\u30f3\u30ab\u30fc\u30c9\u3067 \u2460\u5bb6\u65cf\u69cb\u6210\u306e\u56f3\u89e3\uff08\u56db\u89d2\uff1d\u76f8\u7d9a\u4eba\u3001\u7834\u7dda\u00d7\uff1d\u5148\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u4eba\uff09\u2192 \u2461\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u5206\u3051\u305f\u5834\u5408\u306e\u5404\u4eba\u306e\u53d6\u5f97\u91d1\u984d\uff083\u6c34\u6e96\uff09\u2192 \u2462\u907a\u7559\u5206\uff08\u6700\u4f4e\u9650\u4fdd\u969c\u3055\u308c\u308b\u53d6\u308a\u5206\uff09\u2192 \u2463\u76f8\u7d9a\u7a0e\u306e\u76ee\u5b89\uff08\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u3092\u8003\u616e\u3057\u305f\u6982\u7b97\u3002\u50b5\u52d9\u30fb\u7279\u4f8b\u30fb\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306f\u672a\u8003\u616e\uff09\u2192 \u2464\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3001\u306e\u9806\u306b\u53c2\u7167\u3067\u304d\u307e\u3059\u3002\u691c\u7d22\u7a93\u304b\u3089\u30ad\u30fc\u30ef\u30fc\u30c9\u3067\u3082\u7d5e\u308c\u307e\u3059\u3002\n  <\/div>\n<\/section>\n\n<!-- ===== \u30d1\u30bf\u30fc\u30f3\uff08JS\u63cf\u753b\uff09 ===== -->\n<section class=\"sec\" id=\"secP\">\n  <div class=\"sec-head\"><div class=\"sec-seal\">\u5168\u56f3<\/div><h2 class=\"sec-title\">\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u5168\u30d1\u30bf\u30fc\u30f3<\/h2><span class=\"sec-sub\">A\uff1a\u914d\u5076\u8005\u304c\u3044\u308b \/ B\uff1a\u914d\u5076\u8005\u304c\u3044\u306a\u3044 \/ C\uff1a\u4ee3\u8972\u30fb\u518d\u5a5a\u30fb\u4e0d\u5b58\u5728<\/span><\/div>\n  <div id=\"patternList\" class=\"cards\"><\/div>\n<\/section>\n\n<!-- ===== \u91d1\u984d\u5225\u30b5\u30de\u30ea\u30fc ===== -->\n<section class=\"sec\" id=\"secD\">\n  <div class=\"sec-head\"><div class=\"sec-seal\">\u91d1\u984d<\/div><h2 class=\"sec-title\">\u907a\u7523\u984d\u5225\u30fb\u5168\u4f53\u306e\u898b\u65b9<\/h2><span class=\"sec-sub\">2,000\u4e07\u5186 \/ 1\u5104\u5186 \/ 3\u5104\u5186 \u3067\u4f55\u304c\u5909\u308f\u308b\u304b<\/span><\/div>\n  <div class=\"est-grid\">\n    <div class=\"est-card\">\n      <h3>\u907a\u7523 2,000\u4e07\u5186<\/h3>\n      <div class=\"tagline\">\u7126\u70b9\u306f\u300c\u7a0e\u300d\u3067\u306f\u306a\u304f\u300c\u624b\u7d9a\u304d\u300d<\/div>\n      <ul>\n        <li>\u3069\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u3082<b>\u57fa\u790e\u63a7\u9664\uff083,600\u4e07\u5186\u301c\uff09\u4ee5\u5185<\/b>\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u539f\u5247\u4e0d\u8981<\/li>\n        <li>\u4e2d\u5fc3\u306b\u306a\u308b\u306e\u306f<b>\u6238\u7c4d\u53ce\u96c6\u30fb\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a<\/b>\u3068\u3001\u9810\u8caf\u91d1\u306e\u89e3\u7d04\u30fb\u6255\u623b\u3057\u3001\u81ea\u52d5\u8eca\u30fb\u682a\u5f0f\u306a\u3069<b>\u540d\u7fa9\u5909\u66f4\u306e\u624b\u7d9a\u304d<\/b><\/li>\n        <li>\u76f8\u8ac7\u8005\u306b\u300c\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u653e\u7f6e\u3059\u308b\u3068\u76f8\u7d9a\u4eba\u304c\u5897\u3048\u3066\u624b\u7d9a\u304d\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u300d\u3068\u4f1d\u3048\u308b<\/li>\n        <li>\u5b9f\u52d9\u76ee\u5b89\uff1a\u5f53\u4e8b\u52d9\u6240\u306e\u30e9\u30a4\u30c8\u301c\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30d7\u30e9\u30f3\uff088\u4e07\u5186\u301c15\u4e07\u5186\uff09\u76f8\u5f53\u306e\u7bc4\u56f2<\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"est-card\">\n      <h3>\u907a\u7523 1\u5104\u5186<\/h3>\n      <div class=\"tagline\">\u307b\u307c\u5168\u30d1\u30bf\u30fc\u30f3\u3067\u300c\u7533\u544a\u5fc5\u8981\u300d\u306b<\/div>\n      <ul>\n        <li>\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u308b\u305f\u3081\u3001<b>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981<\/b>\u306b\u306a\u308b\uff08\u6cd5\u5b9a\u76f8\u7d9a\u4eba12\u4eba\u4ee5\u4e0a\u3067\u306a\u3051\u308c\u3070\u975e\u8ab2\u7a0e\u306b\u306f\u306a\u3089\u306a\u3044\uff09<\/li>\n        <li>\u914d\u5076\u8005\u304c\u3044\u308c\u3070<b>\u914d\u5076\u8005\u63a7\u9664\uff08\u4e0a\u96501.6\u5104\u5186\uff09<\/b>\u3067\u914d\u5076\u8005\u306f\u5b9f\u8cea0\u5186\u3002\u5b50\u306a\u3069\u306e\u8ca0\u62c5\u306f\u6570\u5341\u4e07\u301c\u6570\u767e\u4e07\u5186\u306e\u76ee\u5b89<\/li>\n        <li><b>\u5206\u5272\u306e\u4ed5\u65b9\u3067\u7a0e\u984d\u304c\u5909\u308f\u308b<\/b>\uff08\u914d\u5076\u8005\u3078\u306e\u914d\u5206\u3092\u3069\u3046\u3059\u308b\u304b\uff09\u2192 \u7a0e\u7406\u58eb\u9023\u643a\u306e\u578b\u3092\u4f5c\u308b<\/li>\n        <li>\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u306f\u300c\u76f8\u7d9a\u958b\u59cb\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u300d\u3001\u76f8\u7d9a\u767b\u8a18\u7fa9\u52d9\u306f\u300c\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u300d<\/li>\n        <li>\u5b9f\u52d9\u76ee\u5b89\uff1a\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u301c\u30d5\u30eb\u30b5\u30dd\u30fc\u30c8\u30d7\u30e9\u30f3\uff0815\u4e07\u5186\u301c25\u4e07\u5186\uff09\uff0b\u7a0e\u7406\u58eb\u8cbb\u7528\u306e\u898b\u901a\u3057\u3092\u3054\u6848\u5185<\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"est-card\">\n      <h3>\u907a\u7523 3\u5104\u5186<\/h3>\n      <div class=\"tagline\">\u9ad8\u984d\u8ab2\u7a0e\u3068\u300c2\u6b21\u76f8\u7d9a\u300d\u307e\u3067\u898b\u636e\u3048\u305f\u8a2d\u8a08<\/div>\n      <ul>\n        <li>\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306f<b>\u7d045,000\u4e07\u301c9,200\u4e07\u5186\u898f\u6a21<\/b>\uff08\u30d1\u30bf\u30fc\u30f3\u306b\u3088\u308a\u7570\u306a\u308b\uff09\u3002\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306f1.6\u5104\u5186\u67a0\u306e\u6d3b\u7528\u304c\u9375<\/li>\n        <li>\u307e\u3068\u307e\u3063\u305f\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5834\u5408\u306f<b>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u6700\u592780%\u6e1b\uff09<\/b>\u306a\u3069\u7279\u4f8b\u306e\u691c\u8a0e\u304c\u6b20\u304b\u305b\u306a\u3044<\/li>\n        <li>\u914d\u5076\u8005\u304c\u5168\u984d\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3001\u914d\u5076\u8005\u6b7b\u4ea1\u6642\u306e\u300c<b>2\u6b21\u76f8\u7d9a<\/b>\u300d\u3067\u5b50\u306e\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b \u2192 \u4e00\u6b21\u30fb\u4e8c\u6b21\u306e\u901a\u671f\u8a2d\u8a08\u304c\u91cd\u8981<\/li>\n        <li>\u751f\u524d\u5bfe\u7b56\uff08\u8d08\u4e0e\u30fb\u907a\u8a00\u30fb\u4fe1\u8a17\u30fb\u4fdd\u967a\u306e\u6d3b\u7528\uff09\u3092\u542b\u3081\u305f<b>\u7dcf\u5408\u7684\u306a\u76f8\u7d9a\u5bfe\u7b56<\/b>\u3068\u3057\u3066\u3054\u6848\u5185\u3057\u3001\u7a0e\u7406\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u3078\u78ba\u5b9f\u306b\u6a4b\u6e21\u3057<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"sum-wrap\">\n    <div id=\"taxTable\"><\/div>\n    <div class=\"sum-cap\">\u203b \u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u30fb\u5404\u4eba\u8ca0\u62c5\u306f\u3001\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb2\u5272\u52a0\u7b97\uff08\u5144\u5f1f\u59c9\u59b9\u30fb\u7525\u59ea\uff09\u3092\u8003\u616e\u3057\u305f\u6982\u7b97\uff08\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u53d6\u5f97\u3057\u305f\u3068\u4eee\u5b9a\uff09\u3002\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528\u30fb\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u30fb\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306a\u3069\u306f\u672a\u8003\u616e\u3002\u6b63\u5f0f\u306a\u8a66\u7b97\u306f\u9023\u643a\u7a0e\u7406\u58eb\u3078\u3002\u7a0e\u7387\u7b49\u306f\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u4ee4\u548c8\u5e744\u67081\u65e5\u73fe\u5728\uff09\u306b\u57fa\u3065\u304f\u3002<\/div>\n  <\/div>\n<\/section>\n\n<!-- ===== \u907a\u7559\u5206\u306e\u8a08\u7b97\u65b9\u6cd5 ===== -->\n<section class=\"sec\" id=\"secR\">\n  <div class=\"sec-head\"><div class=\"sec-seal\">\u8a08\u7b97<\/div><h2 class=\"sec-title\">\u907a\u7559\u5206\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2><span class=\"sec-sub\">\u6c11\u6cd51042\u6761\u301c1048\u6761\uff082019\u5e747\u67081\u65e5\u65bd\u884c\u306e\u6539\u6b63\u6cd5\uff09<\/span><\/div>\n  <ol class=\"steps\">\n    <li><span class=\"st\">STEP 1<\/span><div><h3>\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u51fa\u3059<\/h3>\n      <p class=\"fx\">\uff1d \u76f8\u7d9a\u958b\u59cb\u6642\u306e\u8ca1\u7523 \uff0b \u7b97\u5165\u3055\u308c\u308b\u751f\u524d\u8d08\u4e0e \uff0d \u50b5\u52d9\u306e\u5168\u984d<\/p>\n      <p>\u7b97\u5165\u3055\u308c\u308b\u8d08\u4e0e\uff1a<b>\u76f8\u7d9a\u4eba\u3078\u306e\u8d08\u4e0e<\/b>\u306f\u76f8\u7d9a\u958b\u59cb\u524d<b>10\u5e74\u4ee5\u5185<\/b>\u306e\u5a5a\u59fb\u30fb\u990a\u5b50\u7e01\u7d44\u30fb\u751f\u8a08\u306e\u8cc7\u672c\u3068\u3057\u3066\u306e\u8d08\u4e0e\uff08\u7279\u5225\u53d7\u76ca\uff09\u3001<b>\u76f8\u7d9a\u4eba\u4ee5\u5916\u3078\u306e\u8d08\u4e0e<\/b>\u306f<b>1\u5e74\u4ee5\u5185<\/b>\u306e\u3082\u306e\u3002\u5f53\u4e8b\u8005\u53cc\u65b9\u304c\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u3068\u77e5\u3063\u3066\u3057\u305f\u8d08\u4e0e\u306f\u671f\u9593\u3092\u554f\u308f\u305a\u7b97\u5165\uff08\u6c11\u6cd51043\u6761\u30fb1044\u6761\uff09\u3002<\/p><\/div><\/li>\n    <li><span class=\"st\">STEP 2<\/span><div><h3>\u7dcf\u4f53\u7684\u907a\u7559\u5206\uff08\u907a\u7559\u5206\u6a29\u5229\u8005\u5168\u4f53\u306e\u5272\u5408\uff09\u3092\u6c7a\u3081\u308b<\/h3>\n      <p class=\"fx\">\u76f4\u7cfb\u5c0a\u5c5e\u306e\u307f\u304c\u76f8\u7d9a\u4eba \u2192 1\/3\u3000\uff0f\u3000\u305d\u308c\u4ee5\u5916 \u2192 1\/2<\/p>\n      <p>\u5144\u5f1f\u59c9\u59b9\uff08\u7525\u30fb\u59ea\u3092\u542b\u3080\uff09\u306b\u306f\u907a\u7559\u5206\u304c\u3042\u308a\u307e\u305b\u3093\uff08\u6c11\u6cd51042\u67611\u9805\uff09\u3002<\/p><\/div><\/li>\n    <li><span class=\"st\">STEP 3<\/span><div><h3>\u500b\u5225\u7684\u907a\u7559\u5206\uff08\u5404\u4eba\u306e\u5272\u5408\uff09\u3092\u51fa\u3059<\/h3>\n      <p class=\"fx\">\uff1d \u7dcf\u4f53\u7684\u907a\u7559\u5206 \u00d7 \u305d\u306e\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/p>\n      <p>\u4f8b\uff1a\u914d\u5076\u8005\uff0b\u5b502\u4eba \u2192 \u914d\u5076\u8005 1\/2\u00d71\/2\uff1d<b>1\/4<\/b>\u3001\u5b50 1\/2\u00d71\/4\uff1d<b>1\/8<\/b>\uff08\u6c11\u6cd51042\u67612\u9805\uff09\u3002<br><b>\u6ce8\u610f\uff1a<\/b>\u914d\u5076\u8005\uff0b\u5144\u5f1f\u59c9\u59b9\u306e\u5834\u5408\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u907a\u7559\u5206\u304c\u306a\u3044\u305f\u3081\u3001<b>\u914d\u5076\u8005\u306e\u907a\u7559\u5206\u306f1\/2<\/b>\u3067\u3059\uff081\/2\u00d73\/4\uff1d3\/8\u3067\u306f\u306a\u3044\uff09\u3002\u914d\u5076\u8005\u306e\u307f\u306e\u5834\u5408\u30821\/2\u3067\u3059\u3002<\/p><\/div><\/li>\n    <li><span class=\"st\">STEP 4<\/span><div><h3>\u907a\u7559\u5206\u984d\u3092\u51fa\u3059<\/h3>\n      <p class=\"fx\">\uff1d STEP1\u306e\u8ca1\u7523\u306e\u4fa1\u984d \u00d7 \u500b\u5225\u7684\u907a\u7559\u5206<\/p><\/div><\/li>\n    <li><span class=\"st\">STEP 5<\/span><div><h3>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\uff08\u5b9f\u969b\u306b\u8acb\u6c42\u3067\u304d\u308b\u91d1\u984d\uff09\u3092\u51fa\u3059<\/h3>\n      <p class=\"fx\">\uff1d \u907a\u7559\u5206\u984d \uff0d \u672c\u4eba\u304c\u53d7\u3051\u305f\u907a\u8d08\u30fb\u7279\u5225\u53d7\u76ca \uff0d \u907a\u7523\u5206\u5272\u3067\u53d6\u5f97\u3059\u3079\u304d\u8ca1\u7523 \uff0b \u672c\u4eba\u304c\u627f\u7d99\u3059\u308b\u76f8\u7d9a\u50b5\u52d9<\/p>\n      <p>\u8acb\u6c42\u306f<b>\u91d1\u92ad<\/b>\u3067\u884c\u3044\u307e\u3059\uff08\u6c11\u6cd51046\u6761\uff09\u3002\u6642\u52b9\uff1a\u76f8\u7d9a\u958b\u59cb\u3068\u4fb5\u5bb3\u3092<b>\u77e5\u3063\u305f\u6642\u304b\u30891\u5e74<\/b>\u3001\u77e5\u3089\u306a\u304f\u3066\u3082<b>\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u5e74<\/b>\uff08\u6c11\u6cd51048\u6761\uff09\u3002\u8acb\u6c42\u306e\u4ea4\u6e09\u30fb\u8abf\u505c\u306f\u5f01\u8b77\u58eb\u306e\u696d\u52d9\u306e\u305f\u3081\u3001\u5f53\u4e8b\u52d9\u6240\u306f\u8cc7\u6599\u6574\u7406\u3068\u6a4b\u6e21\u3057\u3092\u62c5\u5f53\u3057\u307e\u3059\u3002<\/p><\/div><\/li>\n  <\/ol>\n\n  <div class=\"rule-grid\" style=\"margin-top:16px\">\n    <div class=\"rule-card\">\n      <h3>\u8a08\u7b97\u4f8b1\uff1a\u300c\u5168\u8ca1\u7523\u3092\u9577\u7537\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u907a\u8a00<\/h3>\n      <p>\u5bb6\u65cf\uff1a\u914d\u5076\u8005\u30fb\u9577\u7537\u30fb\u6b21\u7537\uff0f\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u8ca1\u7523 8,500\u4e07\u5186\uff0f\u9577\u7537\u3078\u306e5\u5e74\u524d\u306e\u4f4f\u5b85\u8cc7\u91d1\u8d08\u4e0e 1,500\u4e07\u5186\uff08\u7279\u5225\u53d7\u76ca\uff09\uff0f\u50b5\u52d9\u306a\u3057<\/p>\n      <table class=\"num-tbl calc-tbl\">\n        <tbody><tr><th>STEP1<\/th><td>8,500\u4e07\u5186 \uff0b 1,500\u4e07\u5186 \uff0d 0\u5186 \uff1d <b>1\u5104\u5186<\/b><\/td><\/tr>\n        <tr><th>STEP2<\/th><td>\u914d\u5076\u8005\u3068\u5b50 \u2192 \u7dcf\u4f53\u7684\u907a\u7559\u5206 <b>1\/2<\/b><\/td><\/tr>\n        <tr><th>STEP3<\/th><td>\u914d\u5076\u8005 1\/2\u00d71\/2\uff1d1\/4\u3001\u6b21\u7537 1\/2\u00d71\/4\uff1d1\/8<\/td><\/tr>\n        <tr><th>STEP4<\/th><td>\u914d\u5076\u8005 1\u5104\u00d71\/4\uff1d<b>2,500\u4e07\u5186<\/b>\u3001\u6b21\u7537 1\u5104\u00d71\/8\uff1d<b>1,250\u4e07\u5186<\/b><\/td><\/tr>\n        <tr><th>STEP5<\/th><td>2\u4eba\u3068\u3082\u53d6\u5f97\u30bc\u30ed \u2192 \u914d\u5076\u8005 <b>2,500\u4e07\u5186<\/b>\u3001\u6b21\u7537 <b>1,250\u4e07\u5186<\/b> \u3092\u9577\u7537\u306b\u91d1\u92ad\u3067\u8acb\u6c42\u3067\u304d\u308b<\/td><\/tr>\n      <\/tbody><\/table>\n    <\/div>\n    <div class=\"rule-card\">\n      <h3>\u8a08\u7b97\u4f8b2\uff1a\u8acb\u6c42\u3059\u308b\u5074\u3082\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/h3>\n      <p>\u4f8b1\u3067\u3001\u6b21\u7537\u30827\u5e74\u524d\u306b\u958b\u696d\u8cc7\u91d1 500\u4e07\u5186\uff08\u7279\u5225\u53d7\u76ca\uff09\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/p>\n      <table class=\"num-tbl calc-tbl\">\n        <tbody><tr><th>STEP1<\/th><td>8,500\u4e07 \uff0b 1,500\u4e07 \uff0b 500\u4e07 \uff1d <b>1\u5104500\u4e07\u5186<\/b><\/td><\/tr>\n        <tr><th>STEP4<\/th><td>\u6b21\u7537 1\u5104500\u4e07\u00d71\/8\uff1d<b>1,312.5\u4e07\u5186<\/b><\/td><\/tr>\n        <tr><th>STEP5<\/th><td>1,312.5\u4e07 \uff0d 500\u4e07\uff08\u53d7\u3051\u305f\u7279\u5225\u53d7\u76ca\uff09\uff1d <b>812.5\u4e07\u5186<\/b><\/td><\/tr>\n      <\/tbody><\/table>\n      <p style=\"margin-top:8px\">\u8acb\u6c42\u3059\u308b\u4eba\u304c\u53d7\u3051\u305f\u8d08\u4e0e\u306f\u3001STEP1\u3067\u8ca1\u7523\u306b\u52a0\u3048\u3001STEP5\u3067\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"calc-card\">\n    <h3>\u907a\u7559\u5206 \u8a08\u7b97\u30c4\u30fc\u30eb\uff08\u7814\u4fee\u7528\uff09<\/h3>\n    <div class=\"calc-in\">\n      <label>\u30d1\u30bf\u30fc\u30f3<select id=\"cPat\"><\/select><\/label>\n      <label>\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u8ca1\u7523\uff08\u4e07\u5186\uff09<input id=\"cEst\" type=\"number\" inputmode=\"numeric\" value=\"10000\" min=\"0\"><\/label>\n      <label>\u7b97\u5165\u3059\u308b\u751f\u524d\u8d08\u4e0e\uff08\u4e07\u5186\uff09<input id=\"cGift\" type=\"number\" inputmode=\"numeric\" value=\"0\" min=\"0\"><\/label>\n      <label>\u50b5\u52d9\uff08\u4e07\u5186\uff09<input id=\"cDebt\" type=\"number\" inputmode=\"numeric\" value=\"0\" min=\"0\"><\/label>\n    <\/div>\n    <div id=\"cOut\"><\/div>\n    <p class=\"calc-note\">\u203b\u300c\u53d6\u5f97\u6e08\u307f\u306e\u984d\u300d\u306b\u306f\u3001\u305d\u306e\u4eba\u304c\u53d7\u3051\u305f\u907a\u8d08\u30fb\u7279\u5225\u53d7\u76ca\u30fb\u907a\u7523\u5206\u5272\u3067\u306e\u53d6\u5f97\u984d\u306e\u5408\u8a08\u3092\u5165\u308c\u307e\u3059\u3002\u627f\u7d99\u3059\u308b\u76f8\u7d9a\u50b5\u52d9\u306e\u52a0\u7b97\u306f\u7701\u7565\u3057\u3066\u3044\u307e\u3059\u3002\u7814\u4fee\u7528\u306e\u6982\u7b97\u306e\u305f\u3081\u3001\u5b9f\u969b\u306e\u8acb\u6c42\u984d\u306f\u5f01\u8b77\u58eb\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n  <\/div>\n<\/section>\n\n<!-- ===== \u907a\u7559\u5206\u307e\u3068\u3081 ===== -->\n<section class=\"sec\" id=\"secE\">\n  <div class=\"sec-head\"><div class=\"sec-seal\">\u907a\u7559<\/div><h2 class=\"sec-title\">\u907a\u7559\u5206\u307e\u3068\u3081<\/h2><span class=\"sec-sub\">\u76f8\u7d9a\u4eba\u306b\u6700\u4f4e\u9650\u4fdd\u969c\u3055\u308c\u308b\u53d6\u308a\u5206<\/span><\/div>\n  <div class=\"sum-wrap\"><div id=\"ryuTable\"><\/div><\/div>\n  <p style=\"font-size:12.5px;color:var(--muted);margin-top:8px\">\u203b \u914d\u5076\u8005\uff0b\u5144\u5f1f\u59c9\u59b9\uff08\u7525\u30fb\u59ea\uff09\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u306f\u3001\u914d\u5076\u8005\u306e\u907a\u7559\u5206\u306f1\/2\u3067\u3059\u3002\u907a\u7559\u5206\u306f\u5144\u5f1f\u59c9\u59b9\uff08\u304a\u3088\u3073\u305d\u306e\u4ee3\u8972\u3067\u3042\u308b\u7525\u30fb\u59ea\uff09\u306b\u306f<b>\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093<\/b>\u3002\u907a\u8a00\u3067\u5144\u5f1f\u59c9\u59b9\u306b\u8ca1\u7523\u3092\u6b8b\u3055\u306a\u3044\u65e8\u3092\u5b9a\u3081\u3066\u3082\u907a\u7559\u5206\u4fb5\u5bb3\u306e\u554f\u984c\u306f\u751f\u3058\u306a\u3044\u305f\u3081\u3001\u914d\u5076\u8005\u3084\u7e01\u8005\u3078\u306e\u914d\u5206\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002<\/p>\n<\/section>\n\n<!-- ===== \u5354\u8b70\u8981\u5426\u65e9\u898b ===== -->\n<section class=\"sec\" id=\"secF\">\n  <div class=\"sec-head\"><div class=\"sec-seal\">\u5354\u8b70<\/div><h2 class=\"sec-title\">\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u5fc5\u8981\uff1f\u65e9\u898b\u8868<\/h2><span class=\"sec-sub\">\u30d1\u30bf\u30fc\u30f3\u5225\u30fb\u624b\u7d9a\u304d\u306e\u8981\u5426<\/span><\/div>\n  <div class=\"sum-wrap\"><div id=\"needTable\"><\/div><\/div>\n  <div class=\"rule-grid\" style=\"margin-top:14px\">\n    <div class=\"rule-card\">\n      <h3>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u300c\u4e0d\u8981\u300d\u306a\u30b1\u30fc\u30b9<\/h3>\n      <ul style=\"margin:0;padding-left:18px;font-size:12.5px\">\n        <li>\u76f8\u7d9a\u4eba\u304c<b>1\u4eba\u3060\u3051<\/b>\u306e\u5834\u5408\uff08\u914d\u5076\u8005\u306e\u307f\uff1aA4\u3001\u5b501\u4eba\u306e\u307f\u3001\u76f4\u7cfb\u5c0a\u5c5e1\u4eba\u306e\u307f\u306a\u3069\uff09<\/li>\n        <li>\u907a\u8a00\u66f8\u3067\u5206\u5272\u65b9\u6cd5\u304c\u6307\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001<b>\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u305d\u306e\u5185\u5bb9\u306b\u5f93\u3046<\/b>\u5834\u5408\uff08\u907a\u8a00\u57f7\u884c\u3067\u624b\u7d9a\u304d\u304c\u9032\u3080\uff09<\/li>\n        <li>\u203b \u907a\u8a00\u304c\u3042\u3063\u3066\u3082\u300c\u5168\u54e1\u306e\u5408\u610f\u3067\u7570\u306a\u308b\u5206\u3051\u65b9\u300d\u306b\u3059\u308b\u5834\u5408\u306f\u5354\u8b70\u66f8\u304c\u5fc5\u8981<\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"rule-card\">\n      <h3>\u5354\u8b70\u3067\u62bc\u3055\u3048\u308b\u30dd\u30a4\u30f3\u30c8<\/h3>\n      <ul style=\"margin:0;padding-left:18px;font-size:12.5px\">\n        <li>\u5354\u8b70\u306f<b>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u53c2\u52a0\uff08\u672c\u4eba\u307e\u305f\u306f\u4ee3\u7406\u4eba\uff09\u304c\u8981\u4ef6<\/b>\u30021\u4eba\u6b20\u3051\u305f\u5354\u8b70\u306f\u7121\u52b9<\/li>\n        <li>\u9060\u65b9\u306e\u76f8\u7d9a\u4eba\u306f\u90f5\u9001\u3067\u7f72\u540d\u30fb\u62bc\u5370\u3001\u6d77\u5916\u5728\u4f4f\u8005\u306f\u5927\u4f7f\u9928\u7b49\u306e\u8a3c\u660e\u4ed8\u304d\u59d4\u4efb\u72b6\u3067\u5bfe\u5fdc<\/li>\n        <li>\u5408\u610f\u5185\u5bb9\u306f<b>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\uff08\u5168\u54e1\u306e\u5b9f\u5370\uff0b\u5370\u9451\u8a3c\u660e\u66f8\uff09<\/b>\u306b\u66f8\u9762\u5316\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u30fb\u6cd5\u52d9\u5c40\u306b\u63d0\u51fa<\/li>\n        <li>\u3082\u3081\u308b\u5834\u5408\u306f\u5f53\u4e8b\u52d9\u6240\u304c\u76f8\u7d9a\u4eba\u8abf\u67fb\u30fb\u8ca1\u7523\u76ee\u9332\u306e\u300c\u571f\u53f0\u3065\u304f\u308a\u300d\u3092\u884c\u3044\u3001\u8abf\u505c\u304c\u5fc5\u8981\u306a\u3089\u5f01\u8b77\u58eb\u3078\u6a4b\u6e21\u3057<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"readme\" style=\"margin-top:14px\"><b>\u624b\u7d9a\u304d\u306e\u6d41\u308c\uff1a<\/b>\u6b7b\u4ea1\u5c4a\uff087\u65e5\u4ee5\u5185\uff09\u2192 \u846c\u5100 \u2192 \u6238\u7c4d\u53ce\u96c6\u3067\u76f8\u7d9a\u4eba\u78ba\u5b9a \u2192 \u907a\u8a00\u66f8\u306e\u78ba\u8a8d\uff08\u3042\u308c\u3070\u691c\u8a8d\uff09\u2192 \u8ca1\u7523\u8abf\u67fb\u30fb\u8ca1\u7523\u76ee\u9332 \u2192 \u907a\u7523\u5206\u5272\u5354\u8b70 \u2192 \u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210\uff08\u5b9f\u5370\u30fb\u5370\u9451\u8a3c\u660e\u66f8\uff09 \u2192 \u540d\u7fa9\u5909\u66f4\u30fb\u89e3\u7d04\uff08\u76f8\u7d9a\u767b\u8a18\u306f\u53f8\u6cd5\u66f8\u58eb\u3078\u6a4b\u6e21\u3057\uff0f\u76f8\u7d9a\u7a0e\u306f\u7a0e\u7406\u58eb\u3078\u6a4b\u6e21\u3057\uff09<\/div>\n<\/section>\n\n<\/main>\n\n<footer class=\"foot\">\n  <div class=\"foot-grid\">\n    <div class=\"foot-card\">\n      <h3>\u76f8\u8ac7\u7a93\u53e3\uff08\u672c\u8cc7\u6599\u306e\u5143\u3068\u306a\u3063\u305f\u4e8b\u52d9\u6240\u60c5\u5831\uff09<\/h3>\n      <ul>\n        <li>\u4e8b\u52d9\u6240\uff1a\u5ddd\u7551\u8a5e\u6b73\u884c\u653f\u66f8\u58eb\u4e8b\u52d9\u6240<\/li>\n        <li>\u96fb\u8a71\uff1a050-1722-6462\uff08\u5e73\u65e5 10:00\u301c19:00\uff09\uff0f <a href=\"\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"4034336e2b2137212221342100222134216d272c6e2a30\">[email&nbsp;protected]<\/a><\/li>\n        <li>\u5bfe\u5fdc\u5730\u57df\uff1a\u5927\u962a\u5e9c\u5927\u962a\u5e02\u304a\u3088\u3073\u5468\u8fba\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u76f8\u8ac7\u306f\u5168\u56fd\u5bfe\u5fdc\uff09<\/li>\n        <li>Web\uff1a<a href=\"https:\/\/bata-gl.jp\" rel=\"noopener\">https:\/\/bata-gl.jp<\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"foot-card\">\n      <h3>\u884c\u653f\u66f8\u58eb\u3068\u3057\u3066\u306e\u8aac\u660e\u30b9\u30bf\u30f3\u30b9<\/h3>\n      <ul>\n        <li>\u307e\u305a\u300c\u76f8\u7d9a\u4eba\u306f\u8ab0\u304b\u30fb\u8ca1\u7523\u306f\u4f55\u304b\u30fb\u501f\u91d1\u306f\u3042\u308b\u304b\u300d\u306e3\u70b9\u3092\u6574\u7406\u3059\u308b<\/li>\n        <li>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u3042\u304f\u307e\u3067\u57fa\u6e96\u3068\u4f1d\u3048\u3001\u5b9f\u969b\u306f\u5354\u8b70\u3067\u6c7a\u3081\u3089\u308c\u308b\u3053\u3068\u3092\u8aac\u660e<\/li>\n        <li>\u767b\u8a18\uff08\u53f8\u6cd5\u66f8\u58eb\uff09\u30fb\u76f8\u7d9a\u7a0e\uff08\u7a0e\u7406\u58eb\uff09\u30fb\u7d1b\u4e89\uff08\u5f01\u8b77\u58eb\uff09\u306f\u6a4b\u6e21\u3057\u3057\u3001\u7a93\u53e3\u306f\u5f53\u4e8b\u52d9\u6240\u4e00\u672c\u3067\u7d99\u7d9a<\/li>\n        <li>\u7a0e\u984d\u306e\u6982\u7b97\u306f\u793a\u3059\u304c\u300c\u6b63\u5f0f\u306a\u8a66\u7b97\u30fb\u7533\u544a\u306f\u7a0e\u7406\u58eb\u3078\u300d\u3068\u5207\u308a\u5206\u3051\u308b<\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"foot-card\">\n      <h3>\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u306e\u9032\u3081\u65b9<\/h3>\n      <ul>\n        <li>\u307e\u305a\u57fa\u672c\u30eb\u30fc\u30eb\uff08sec0\uff09\u2192 \u30d1\u30bf\u30fc\u30f3A\u301cC\u3092\u901a\u8aad<\/li>\n        <li>\u91d1\u984d\u5225\u30b5\u30de\u30ea\u30fc\uff082\u5343\u4e07\/1\u5104\/3\u5104\uff09\u3067\u6c34\u6e96\u3054\u3068\u306e\u8aac\u660e\u306e\u578b\u3092\u899a\u3048\u308b<\/li>\n        <li>\u691c\u7d22\u3067\u300c\u4ee3\u8972\u300d\u300c\u7525\u59ea\u300d\u300c3\u5104\u300d\u7b49\u3092\u5f15\u3044\u3066\u8a72\u5f53\u30d1\u30bf\u30fc\u30f3\u306e\u6570\u5b57\u3092\u5373\u7b54\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"disclaimer\">\n    <strong>\u5229\u7528\u4e0a\u306e\u6ce8\u610f\uff1a<\/strong>\u672c\u8cc7\u6599\u306f\u5ddd\u7551\u8a5e\u6b73\u884c\u653f\u66f8\u58eb\u4e8b\u52d9\u6240\u306e\u7121\u6599\u76f8\u8ac7\u4f1a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u7528\u306b\u4f5c\u6210\u3057\u305f\u6559\u6750\u3067\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u5206\u30fb\u907a\u7559\u5206\u306f\u6c11\u6cd5\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306f\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08No.4155\uff0fNo.4158\u3001\u4ee4\u548c8\u5e744\u67081\u65e5\u73fe\u5728\uff09\u306b\u57fa\u3065\u304f\u4e00\u822c\u7684\u89e3\u8aac\u3067\u3042\u308a\u3001\u500b\u5225\u4e8b\u6848\u306e\u6cd5\u7684\u5224\u65ad\u30fb\u7a0e\u52d9\u8a08\u7b97\u3092\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u7a0e\u306e\u984d\u306f\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528\u30fb\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u30fb\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u30fb\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306a\u3069\u306e\u8981\u7d20\u3067\u5927\u304d\u304f\u5909\u52d5\u3057\u307e\u3059\u3002\u5b9f\u969b\u306e\u76f8\u8ac7\u5bfe\u5fdc\u3067\u306f\u3001\u6700\u65b0\u306e\u6cd5\u4ee4\u30fb\u5236\u5ea6\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u53f8\u6cd5\u66f8\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u3078\u6a4b\u6e21\u3057\u3057\u3066\u304f\u3060\u3055\u3044\u3002\n  <\/div>\n<\/footer>\n<button type=\"button\" id=\"toTop\" aria-label=\"\u30da\u30fc\u30b8\u306e\u5148\u982d\u3078\u623b\u308b\">\u25b2<span>\u4e0a\u3078<\/span><\/button>\n\n<script data-cfasync=\"false\" src=\"\/cdn-cgi\/scripts\/5c5dd728\/cloudflare-static\/email-decode.min.js\"><\/script><script>\nconst DATA=[{\"id\": \"A1\", \"grp\": \"A\", \"title\": \"\u914d\u5076\u8005\uff0b\u5b501\u4eba\", \"sub\": \"\u3082\u3063\u3068\u3082\u591a\u3044\u57fa\u672c\u30d1\u30bf\u30fc\u30f3\", \"need\": \"\u8981\", \"note\": \"\u6bd4\u8f03\u7684\u3082\u3081\u306b\u304f\u3044\u69cb\u6210\u3067\u3059\u304c\u3001\u914d\u5076\u8005\u306e\u751f\u6d3b\u4fdd\u969c\uff08\u81ea\u5b85\u30fb\u9810\u8caf\u91d1\uff09\u3068\u5b50\u306e\u516c\u5e73\u611f\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u91cd\u8981\u3067\u3059\u3002\u907a\u8a00\u3067\u300c\u914d\u5076\u8005\u306b\u81ea\u5b85\u3068\u9810\u8caf\u91d1\u3001\u5b50\u306b\u306f\u73fe\u91d1\u300d\u306a\u3069\u5177\u4f53\u7684\u306b\u6307\u5b9a\u3057\u3066\u304a\u304f\u3068\u624b\u7d9a\u304d\u304c\u901f\u304f\u306a\u308a\u307e\u3059\u3002\", \"rows\": [{\"label\": \"\u914d\u5076\u8005\", \"num\": 1, \"den\": 2, \"sp\": true, \"dead\": false, \"kids\": [], \"ryu\": [1, 4]}, {\"label\": \"\u5b50\", \"num\": 1, \"den\": 2, \"sp\": false, \"dead\": false, \"kids\": [], \"ryu\": [1, 4]}], \"tax\": {\"2000\": {\"need\": false, \"kiso\": 4200, \"total\": 0.0, \"per\": [0.0, 0.0]}, \"10000\": {\"need\": true, \"kiso\": 4200, \"total\": 770.0, \"per\": [0.0, 385.0]}, \"30000\": {\"need\": true, \"kiso\": 4200, \"total\": 6920.0, \"per\": [0.0, 3460.0]}}, \"ryuBase\": \"1\/2\", \"sibSpouse\": false, \"kasan\": false}, {\"id\": \"A2\", \"grp\": \"A\", \"title\": \"\u914d\u5076\u8005\uff0b\u5b502\u4eba\", \"sub\": \"\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u308b\u5178\u578b\u30b1\u30fc\u30b9\", \"need\": \"\u8981\", \"note\": \"\u300c\u9577\u7537\u306b\u81ea\u5b85\u30fb\u9577\u5973\u306b\u9810\u8caf\u91d1\u300d\u306e\u3088\u3046\u306a\u5206\u3051\u65b9\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u3042\u3044\u307e\u3044\u306a\u5206\u3051\u65b9\u306f\u5f8c\u3067\u3082\u3081\u307e\u3059\u3002\u751f\u524d\u306e\u7279\u5225\u53d7\u76ca\uff08\u4f4f\u5b85\u8cfc\u5165\u63f4\u52a9\u306a\u3069\uff09\u306f\u76f8\u7d9a\u5206\u304b\u3089\u5dee\u3057\u5f15\u304f\u8abf\u6574\u304c\u53ef\u80fd\u3067\u3059\uff08\u6c11\u6cd5903\u6761\uff09\u3002\", \"rows\": [{\"label\": \"\u914d\u5076\u8005\", \"num\": 1, \"den\": 2, \"sp\": true, \"dead\": false, \"kids\": [], \"ryu\": [1, 4]}, {\"label\": \"\u5b50A\", \"num\": 1, \"den\": 4, \"sp\": false, \"dead\": false, \"kids\": [], \"ryu\": [1, 8]}, {\"label\": \"\u5b50B\", \"num\": 1, \"den\": 4, \"sp\": false, \"dead\": false, \"kids\": [], \"ryu\": [1, 8]}], \"tax\": {\"2000\": {\"need\": false, \"kiso\": 4800, \"total\": 0.0, \"per\": [0.0, 0.0, 0.0]}, \"10000\": {\"need\": true, \"kiso\": 4800, \"total\": 630.0, \"per\": [0.0, 157.5, 157.5]}, \"30000\": {\"need\": true, \"kiso\": 4800, \"total\": 5720.0, \"per\": [0.0, 1430.0, 1430.0]}}, \"ryuBase\": \"1\/2\", \"sibSpouse\": false, \"kasan\": false}, {\"id\": \"A3\", \"grp\": \"A\", \"title\": \"\u914d\u5076\u8005\uff0b\u5b503\u4eba\", \"sub\": \"\u5b50\u304c\u591a\u3044\u307b\u30691\u4eba\u3042\u305f\u308a\u304c\u5c11\u306a\u304f\u306a\u308b\", \"need\": \"\u8981\", \"note\": 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\"\u914d\u5076\u8005\uff0b\u5b501\u4eba\uff0b\u5b6b2\u4eba\uff08\u9577\u7537\u306f\u5148\u306b\u6b7b\u4ea1\uff09\", \"need\": \"\u8981\", \"note\": \"\u5148\u306b\u4ea1\u304f\u306a\u3063\u305f\u5b50\u306e\u5206\u306f\u3001\u305d\u306e\u5b50\uff08\u5b6b\uff09\u304c\u4ee3\u8972\u3057\u3066\u76f8\u7d9a\u3057\u307e\u3059\u3002\u300c\u914d\u5076\u80051\/2\u30fb\u6b21\u75371\/4\u30fb\u5b6b2\u4eba\u30671\/4\uff08\u54041\/8\uff09\u300d\u3067\u3059\u3002\u5b6b\u306e\u6570\u3067\u76f8\u7d9a\u5206\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u6238\u7c4d\u3067\u5fc5\u305a\u78ba\u8a8d\u3002\u5b6b\u304c\u672a\u6210\u5e74\u306e\u5834\u5408\u306f\u89aa\u6a29\u8005\u3092\u901a\u3058\u305f\u624b\u7d9a\u304d\u306b\u306a\u308a\u307e\u3059\u3002\", \"rows\": [{\"label\": \"\u914d\u5076\u8005\", \"num\": 1, \"den\": 2, \"sp\": true, \"dead\": false, \"kids\": [], \"ryu\": [1, 4]}, {\"label\": \"\u6b21\u7537\", \"num\": 1, \"den\": 4, \"sp\": false, \"dead\": false, \"kids\": [], \"ryu\": [1, 8]}, {\"label\": \"\u9577\u7537\uff08\u5148\u306b\u6b7b\u4ea1\uff09\", \"num\": 0, \"den\": 0, \"sp\": false, \"dead\": true, \"kids\": [{\"label\": \"\u5b6bA\", \"num\": 1, \"den\": 8, \"sp\": false, \"dead\": false, \"kids\": [], \"ryu\": [1, 16]}, {\"label\": \"\u5b6bB\", \"num\": 1, \"den\": 8, \"sp\": false, \"dead\": false, \"kids\": [], \"ryu\": [1, 16]}], \"ryu\": null}], \"tax\": {\"2000\": {\"need\": false, \"kiso\": 5400, \"total\": 0.0, \"per\": [0.0, 0.0, 0.0, 0.0, 0.0]}, \"10000\": {\"need\": true, \"kiso\": 5400, \"total\": 532.5, \"per\": [0.0, 133.125, 0.0, 66.5625, 66.5625]}, \"30000\": {\"need\": true, \"kiso\": 5400, \"total\": 5195.0, \"per\": [0.0, 1298.75, 0.0, 649.375, 649.375]}}, \"ryuBase\": \"1\/2\", \"sibSpouse\": false, \"kasan\": false}, {\"id\": \"C2\", \"grp\": \"C\", \"title\": \"\u518d\u5a5a\u5bb6\u5ead\uff08\u524d\u5a5a\u306e\u5b50\u3068\u73fe\u914d\u5076\u8005\uff09\", \"sub\": \"\u914d\u5076\u8005\uff0b\u524d\u5a5a\u306e\u5b50\uff0b\u73fe\u5a5a\u306e\u5b50\", \"need\": \"\u8981\", \"note\": \"\u524d\u5a5a\u306e\u5b50\u3082\u73fe\u5a5a\u306e\u5b50\u3082\u540c\u9806\u4f4d\u306e\u300c\u5b50\u300d\u3068\u3057\u3066\u540c\u3058\u76f8\u7d9a\u5206\u306b\u306a\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u5206\u5272\u306f\u3001\u73fe\u914d\u5076\u8005\u306e\u751f\u6d3b\u4fdd\u969c\uff08\u81ea\u5b85\u306a\u3069\uff09\u3068\u524d\u5a5a\u306e\u5b50\u306e\u516c\u5e73\u611f\u306e\u8abf\u6574\u304c\u96e3\u3057\u304f\u3001\u5c02\u9580\u7684\u306a\u8a2d\u8a08\u304c\u8981\u308b\u5178\u578b\u4f8b\u3067\u3059\u3002\", \"rows\": [{\"label\": \"\u914d\u5076\u8005\", \"num\": 1, \"den\": 2, \"sp\": true, \"dead\": false, \"kids\": [], \"ryu\": [1, 4]}, {\"label\": \"\u524d\u5a5a\u306e\u5b50\", \"num\": 1, \"den\": 4, \"sp\": false, \"dead\": false, \"kids\": [], \"ryu\": [1, 8]}, {\"label\": \"\u73fe\u5a5a\u306e\u5b50\", \"num\": 1, \"den\": 4, \"sp\": false, \"dead\": false, \"kids\": [], \"ryu\": [1, 8]}], \"tax\": {\"2000\": {\"need\": false, \"kiso\": 4800, \"total\": 0.0, \"per\": [0.0, 0.0, 0.0]}, \"10000\": {\"need\": true, \"kiso\": 4800, \"total\": 630.0, \"per\": [0.0, 157.5, 157.5]}, \"30000\": {\"need\": true, \"kiso\": 4800, \"total\": 5720.0, \"per\": [0.0, 1430.0, 1430.0]}}, \"ryuBase\": \"1\/2\", \"sibSpouse\": false, \"kasan\": false}, {\"id\": \"C3\", \"grp\": \"C\", \"title\": \"\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\", \"sub\": \"\u5168\u54e1\u304c\u3044\u306a\u3044\uff0f\u4ed6\u754c\u3057\u3066\u3044\u306a\u3044\", \"need\": \"\uff0d\", \"note\": \"\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u306a\u3069\u3092\u884c\u3044\u3001(1)\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u6d3b\u3092\u652f\u3048\u3066\u304d\u305f\u300c\u7279\u5225\u7e01\u6545\u8005\u300d\uff08\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u8acb\u6c42\uff09\u3078\u306e\u5206\u4e0e\u3001(2)\u305d\u308c\u4ee5\u5916\u306f\u56fd\u5eab\u3078\u5e30\u5c5e\u3001\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002\u907a\u7523\u5168\u984d\u304c\u56fd\u5eab\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u751f\u524d\u306e\u907a\u8a00\u3084\u5bc4\u4ed8\u306e\u691c\u8a0e\u304c\u91cd\u8981\u3067\u3059\u3002\", \"rows\": [], \"tax\": {\"2000\": {\"need\": false, \"kiso\": 3000, \"total\": 0.0, \"per\": []}, \"10000\": {\"need\": true, \"kiso\": 3000, \"total\": 0.0, \"per\": []}, \"30000\": {\"need\": true, \"kiso\": 3000, \"total\": 0.0, \"per\": []}}, \"ryuBase\": \"1\/2\", \"sibSpouse\": false, \"kasan\": false}];\n\/* ====== \u8868\u793a\u30c7\u30fc\u30bf\u3068\u72b6\u614b ====== *\/\nconst EST=[2000,10000,30000];\nconst EL={2000:\"2,000\u4e07\u5186\",10000:\"1\u5104\u5186\",30000:\"3\u5104\u5186\"};\nconst GRP={A:\"\u914d\u5076\u8005\u304c\u3044\u308b\",B:\"\u914d\u5076\u8005\u304c\u3044\u306a\u3044\",C:\"\u4ee3\u8972\u30fb\u518d\u5a5a\u30fb\u4e0d\u5b58\u5728\"};\nconst state={cat:\"all\",q:\"\"};\n\nconst esc=s=>String(s==null?\"\":s).replace(\/&\/g,\"&amp;\").replace(\/<\/g,\"&lt;\").replace(\/>\/g,\"&gt;\").replace(\/\"\/g,\"&quot;\");\nconst hl=(s,q)=>{const e=esc(s);if(!q)return e;let re;try{re=new RegExp(\"(\"+q.replace(\/[.*+?^${}()|[\\]\\\\]\/g,\"\\\\$&\")+\")\",\"gi\")}catch(err){return e}return e.replace(re,\"<mark>$1<\/mark>\")};\nconst fmtMan=x=>(Math.abs(x-Math.round(x))<1e-6)?x.toLocaleString()+\"\u4e07\u5186\":\"\u7d04\"+Math.round(x).toLocaleString()+\"\u4e07\u5186\";\nconst fmtTax=x=>!x?\"0\u5186\":(Math.abs(x-Math.round(x))<1e-6?x.toLocaleString()+\"\u4e07\u5186\":\"\u7d04\"+Math.round(x).toLocaleString()+\"\u4e07\u5186\");\nconst frac=(n,d)=>n+\"\/\"+d;\n\nfunction flatRows(pat){\n  const out=[];\n  (pat.rows||[]).forEach(r=>{\n    if(r.dead){\n      out.push({label:r.label.replace(\/\uff08\u5148\u306b\u6b7b\u4ea1\uff09\/g,\"\"),dead:true,num:0,den:1});\n      (r.kids||[]).forEach(k=>out.push({label:k.label+\"\uff08\u4ee3\u8972\uff09\",num:k.num,den:k.den,sp:!!k.sp,ryu:k.ryu||null}));\n    }else out.push({label:r.label,num:r.num,den:r.den,sp:!!r.sp,ryu:r.ryu||null});\n  });\n  return out;\n}\nconst searchText=pat=>[pat.id,pat.title,pat.sub,pat.note,pat.need,GRP[pat.grp],pat.rows.map(r=>r.label+\" \"+(r.kids||[]).map(k=>k.label).join(\"\"))].join(\" \");\n\n\/* ====== \u7cfb\u56f3SVG ====== *\/\nfunction svgTree(pat){\n  const rows=pat.rows||[];\n  if(!rows.length){\n    return '<svg viewBox=\"0 0 680 160\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" font-family=\"\\'Noto Sans JP\\',sans-serif\" role=\"img\"><rect x=\"265\" y=\"16\" width=\"150\" height=\"34\" rx=\"7\" fill=\"#fdf1ec\" stroke=\"#a93226\" stroke-width=\"1.6\"\/><text x=\"340\" y=\"38\" text-anchor=\"middle\" font-size=\"13\" fill=\"#2b2f3a\" font-weight=\"700\">\u88ab\u76f8\u7d9a\u4eba\uff08\u6545\u4eba\uff09<\/text><text x=\"340\" y=\"104\" text-anchor=\"middle\" font-size=\"13\" fill=\"#7c7668\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u4eba\u304c\u3044\u307e\u305b\u3093\uff08\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\uff09<\/text><\/svg>';\n  }\n  const hasKids=rows.some(r=>r.dead&&(r.kids||[]).length);\n  const W=680,H=hasKids?262:184,rootY=16,rh=32,l1Y=hasKids?98:118,l2Y=184,n=rows.length,bw=124,bh=38,cxw=W\/n;\n  let s='<svg viewBox=\"0 0 '+W+' '+H+'\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" font-family=\"\\'Noto Sans JP\\',sans-serif\" role=\"img\" aria-label=\"\u76f8\u7d9a\u95a2\u4fc2\u56f3\">';\n  s+='<rect x=\"'+(W\/2-75)+'\" y=\"'+rootY+'\" width=\"150\" height=\"'+rh+'\" rx=\"7\" fill=\"#fdf1ec\" stroke=\"#a93226\" stroke-width=\"1.6\"\/><text x=\"'+W\/2+'\" y=\"'+(rootY+rh\/2+4)+'\" text-anchor=\"middle\" font-size=\"13\" fill=\"#2b2f3a\" font-weight=\"700\">\u88ab\u76f8\u7d9a\u4eba\uff08\u6545\u4eba\uff09<\/text>';\n  rows.forEach((r,i)=>{\n    const cx=(i+0.5)*cxw,x=cx-bw\/2,dead=r.dead;\n    s+='<line x1=\"'+W\/2+'\" y1=\"'+(rootY+rh)+'\" x2=\"'+cx+'\" y2=\"'+l1Y+'\" stroke=\"#9c7a3c\" stroke-width=\"1.3\"\/>';\n    s+='<rect x=\"'+x+'\" y=\"'+l1Y+'\" width=\"'+bw+'\" height=\"'+bh+'\" rx=\"7\" fill=\"'+(dead?\"#f1ede2\":\"#fffdf6\")+'\" stroke=\"'+(dead?\"#8a8378\":\"#a93226\")+'\" stroke-width=\"'+(dead?1.4:1.8)+'\"'+(dead?' stroke-dasharray=\"5,4\"':'')+'\/>';\n    const lbl=r.label.replace(\/\uff08\u5148\u306b\u6b7b\u4ea1\uff09\/g,\"\");\n    s+='<text x=\"'+cx+'\" y=\"'+(l1Y+bh\/2+4)+'\" text-anchor=\"middle\" font-size=\"'+(lbl.length>6?11:12.5)+'\" fill=\"'+(dead?\"#8a8378\":\"#2b2f3a\")+'\" font-weight=\"700\">'+esc(lbl)+'<\/text>';\n    if(dead)s+='<text x=\"'+(x+bw-9)+'\" y=\"'+(l1Y+14)+'\" text-anchor=\"middle\" font-size=\"12\" fill=\"#a93226\" font-weight=\"700\">&#10005;<\/text>';\n    s+='<text x=\"'+cx+'\" y=\"'+(l1Y+bh+16)+'\" text-anchor=\"middle\" font-size=\"11.5\" fill=\"#9c7a3c\" font-weight=\"700\">'+(dead?(r.kids&&r.kids.length?'\u5206\u306f\u5b50\u3078':'\uff0d'):frac(r.num,r.den))+'<\/text>';\n    if(dead&&r.kids&&r.kids.length){\n      const k=r.kids,kw=112,gap=16,kctr=kw+gap,tot=kctr*k.length-gap;\n      let kx=cx-tot\/2;\n      s+='<line x1=\"'+cx+'\" y1=\"'+(l1Y+bh)+'\" x2=\"'+cx+'\" y2=\"'+(l1Y+bh+20)+'\" stroke=\"#8a8378\" stroke-width=\"1.2\" stroke-dasharray=\"4,3\"\/>';\n      k.forEach(kk=>{\n        s+='<line x1=\"'+cx+'\" y1=\"'+(l1Y+bh+20)+'\" x2=\"'+(kx+kw\/2)+'\" y2=\"'+(l1Y+bh+20)+'\" stroke=\"#8a8378\" stroke-width=\"1.2\" stroke-dasharray=\"4,3\"\/>';\n        s+='<line x1=\"'+(kx+kw\/2)+'\" y1=\"'+(l1Y+bh+20)+'\" x2=\"'+(kx+kw\/2)+'\" y2=\"'+l2Y+'\" stroke=\"#8a8378\" stroke-width=\"1.2\" stroke-dasharray=\"4,3\"\/>';\n        s+='<rect x=\"'+kx+'\" y=\"'+l2Y+'\" width=\"'+kw+'\" height=\"34\" rx=\"6\" fill=\"#fffdf6\" stroke=\"#a93226\" stroke-width=\"1.6\" stroke-dasharray=\"5,4\"\/>';\n        s+='<text x=\"'+(kx+kw\/2)+'\" y=\"'+(l2Y+21)+'\" text-anchor=\"middle\" font-size=\"11.5\" fill=\"#2b2f3a\" font-weight=\"700\">'+esc(kk.label)+'<\/text>';\n        s+='<text x=\"'+(kx+kw\/2)+'\" y=\"'+(l2Y+47)+'\" text-anchor=\"middle\" font-size=\"11\" fill=\"#9c7a3c\" font-weight=\"700\">'+frac(kk.num,kk.den)+'\uff08\u4ee3\u8972\uff09<\/text>';\n        kx+=kctr;\n      });\n    }\n  });\n  return s+'<\/svg>';\n}\n\n\/* ====== \u30b9\u30de\u30db\u7528 \u7e26\u578b\u7cfb\u56f3\uff08HTML\uff09 ====== *\/\nfunction htmlTree(pat){\n  const rows=pat.rows||[];\n  let h='<div class=\"mtree\" role=\"img\" aria-label=\"\u76f8\u7d9a\u95a2\u4fc2\u56f3\"><div class=\"mt-root\">\u88ab\u76f8\u7d9a\u4eba\uff08\u6545\u4eba\uff09<\/div>';\n  if(!rows.length)return h+'<div class=\"mt-none\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u4eba\u304c\u3044\u307e\u305b\u3093\uff08\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\uff09<\/div><\/div>';\n  h+='<div class=\"mt-kids\">';\n  rows.forEach(r=>{\n    const lbl=esc(r.label.replace(\/\uff08\u5148\u306b\u6b7b\u4ea1\uff09\/g,''));\n    if(r.dead){\n      h+='<div class=\"mt-node dead\"><div class=\"mt-box\"><span class=\"mt-x\">&#10005;<\/span>'+lbl+'<small>\u5148\u306b\u6b7b\u4ea1<\/small><\/div>';\n      if(r.kids&&r.kids.length){\n        h+='<div class=\"mt-sub\">'+r.kids.map(k=>'<div class=\"mt-box kid\">'+esc(k.label)+'<b>'+frac(k.num,k.den)+'<\/b><small>\u4ee3\u8972\u76f8\u7d9a<\/small><\/div>').join('')+'<\/div>';\n      }\n      h+='<\/div>';\n    }else{\n      h+='<div class=\"mt-node'+(r.sp?' sp':'')+'\"><div class=\"mt-box\">'+lbl+'<b>'+frac(r.num,r.den)+'<\/b><\/div><\/div>';\n    }\n  });\n  return h+'<\/div><\/div>';\n}\n\n\/* ====== \u30d1\u30bf\u30fc\u30f3\u30ab\u30fc\u30c9 ====== *\/\nfunction needChip(pat){\n  if(pat.need===\"\u8981\")return '<span class=\"cneed you\">\u907a\u7523\u5206\u5272\u5354\u8b70\uff1a\u8981<\/span>';\n  if(pat.need===\"\u4e0d\u8981\")return '<span class=\"cneed none\">\u907a\u7523\u5206\u5272\u5354\u8b70\uff1a\u4e0d\u8981<\/span>';\n  return '<span class=\"cneed na\">\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728<\/span>';\n}\nfunction amtTable(pat){\n  const flat=flatRows(pat);\n  let h='<table class=\"amt-tbl stack\"><caption>\u2460 \u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u5206\u3051\u305f\u5834\u5408\u306e\u5404\u4eba\u306e\u53d6\u5f97\u91d1\u984d<\/caption>';\n  h+='<thead><tr><th rowspan=\"2\">\u76f8\u7d9a\u4eba<\/th><th rowspan=\"2\">\u76f8\u7d9a\u5206<\/th><th colspan=\"3\">\u907a\u7523\u984d\u3054\u3068\u306e\u53d6\u5f97\u91d1\u984d<\/th><\/tr><tr><th class=\"g0\">\u907a\u7523 2,000\u4e07\u5186<\/th><th class=\"g2\">\u907a\u7523 1\u5104\u5186<\/th><th class=\"g3\">\u907a\u7523 3\u5104\u5186<\/th><\/tr><\/thead><tbody>';\n  flat.forEach(f=>{\n    if(f.dead){\n      h+='<tr class=\"dead-row\"><th>'+esc(f.label)+'\uff08\u5148\u306b\u6b7b\u4ea1\uff09<\/th><td class=\"m-hide\">\uff0d<\/td><td colspan=\"3\" class=\"note-cells\">\u53d6\u308a\u5206\u306f\u5b50\uff08\u5b6b\uff09\u304c\u4ee3\u8972\u3057\u3066\u76f8\u7d9a\u3057\u307e\u3059<\/td><\/tr>';\n    }else{\n      const cells=EST.map(e=>'<td data-label=\"\u907a\u7523 '+EL[e]+'\"><b>'+fmtMan(e*f.num\/f.den)+'<\/b><\/td>').join(\"\");\n      h+='<tr><th>'+esc(f.label)+(f.sp?'<small style=\"display:block;color:#9c7a3c;font-size:10.5px\">\u914d\u5076\u8005\uff08\u5e38\u306b\u76f8\u7d9a\u4eba\uff09<\/small>':'')+'<\/th><td data-label=\"\u76f8\u7d9a\u5206\">'+frac(f.num,f.den)+'<\/td>'+cells+'<\/tr>';\n    }\n  });\n  return h+'<\/tbody><\/table>';\n}\nfunction ryuFormula(pat,f){\n  if(!f.ryu)return '\u907a\u7559\u5206\u306a\u3057\uff08\u5144\u5f1f\u59c9\u59b9\u30fb\u7525\u59ea\u306b\u306f\u907a\u7559\u5206\u304c\u306a\u3044\uff09';\n  if(pat.sibSpouse&&f.sp)return '\u7dcf\u4f53\u7684\u907a\u7559\u5206 1\/2 \u3092\u305d\u306e\u307e\u307e\u53d6\u5f97\uff08\u5144\u5f1f\u59c9\u59b9\u306b\u907a\u7559\u5206\u304c\u306a\u3044\u305f\u3081\u3001\u6cd5\u5b9a\u76f8\u7d9a\u52063\/4\u306f\u639b\u3051\u306a\u3044\uff09';\n  return '\u7dcf\u4f53\u7684\u907a\u7559\u5206 '+pat.ryuBase+' \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u5206 '+frac(f.num,f.den)+' \uff1d '+frac(f.ryu[0],f.ryu[1]);\n}\nfunction ryuCard(pat){\n  const flat=flatRows(pat).filter(f=>!f.dead);\n  let h='<caption>\u2462 \u907a\u7559\u5206\uff08\u6700\u4f4e\u9650\u4fdd\u969c\u3055\u308c\u308b\u53d6\u308a\u5206\uff09\u3068\u8a08\u7b97\u5f0f<\/caption><thead><tr><th>\u6a29\u5229\u8005<\/th><th>\u8a08\u7b97\u5f0f<\/th><th>\u907a\u7559\u5206\u7387<\/th><th>\u907a\u75232,000\u4e07\u5186<\/th><th>\u907a\u75231\u5104\u5186<\/th><th>\u907a\u75233\u5104\u5186<\/th><\/tr><\/thead><tbody>';\n  flat.forEach(f=>{\n    const v=e=>f.ryu?fmtMan(e*f.ryu[0]\/f.ryu[1]):'\uff0d';\n    h+='<tr><th>'+esc(f.label)+'<\/th><td data-label=\"\u8a08\u7b97\u5f0f\" class=\"fml\">'+ryuFormula(pat,f)+'<\/td><td data-label=\"\u907a\u7559\u5206\u7387\"><b>'+(f.ryu?frac(f.ryu[0],f.ryu[1]):'\u306a\u3057')+'<\/b><\/td><td data-label=\"\u907a\u7523 2,000\u4e07\u5186\">'+v(2000)+'<\/td><td data-label=\"\u907a\u7523 1\u5104\u5186\">'+v(10000)+'<\/td><td data-label=\"\u907a\u7523 3\u5104\u5186\">'+v(30000)+'<\/td><\/tr>';\n  });\n  const ex=flat.find(f=>f.ryu);\n  h+='<tr><td colspan=\"6\" class=\"full ryu-ex\">'+(ex\n    ?'<b>\u907a\u7559\u5206\u984d\u306e\u6c42\u3081\u65b9\uff1a<\/b>\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d \u00d7 \u907a\u7559\u5206\u7387\u3002\u4f8b\uff1a\u907a\u75231\u5104\u5186\uff08\u8d08\u4e0e\u30fb\u50b5\u52d9\u306a\u3057\uff09\u306e'+esc(ex.label)+' \u2192 1\u5104\u5186 \u00d7 '+frac(ex.ryu[0],ex.ryu[1])+' \uff1d <b>'+fmtMan(10000*ex.ryu[0]\/ex.ryu[1])+'<\/b>'\n    :'\u3053\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u76f8\u7d9a\u4eba\uff08\u5144\u5f1f\u59c9\u59b9\u30fb\u7525\u59ea\uff09\u306b\u306f\u907a\u7559\u5206\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u907a\u8a00\u3067\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u5168\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002')+'<\/td><\/tr>';\n  return h+'<\/tbody>';\n}\nfunction taxBox(pat){\n  if(!(pat.rows||[]).length){\n    return '<div class=\"tax-box\"><div class=\"ttl\">\u2463 \u76f8\u7d9a\u7a0e\u306e\u76ee\u5b89<\/div><div class=\"tax-line\"><span class=\"tx\">\u76f8\u7d9a\u4eba\u304c\u4e0d\u5b58\u5728\u306e\u5834\u5408\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u306a\u3069\u3092\u884c\u3044\u3001\u2460\u7279\u5225\u7e01\u6545\u8005\uff08\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u8acb\u6c42\uff09\u3078\u306e\u5206\u4e0e\u3001\u2461\u6b8b\u4f59\u306f\u56fd\u5eab\u3078\u5e30\u5c5e\u3001\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002\u907a\u7523\u5168\u984d\u304c\u56fd\u5eab\u306b\u5e30\u5c5e\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u751f\u524d\u306e\u907a\u8a00\u30fb\u5bc4\u4ed8\u306e\u691c\u8a0e\u304c\u91cd\u8981\u3067\u3059\uff08\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306f\u5c02\u9580\u5bb6\u3078\u6a4b\u6e21\u3057\uff09\u3002<\/span><\/div><\/div>';\n  }\n  const flat=flatRows(pat);\n  let h='<div class=\"tax-box\"><div class=\"ttl\">\u2463 \u76f8\u7d9a\u7a0e\u306e\u76ee\u5b89\uff08\u6982\u7b97\uff09<\/div>';\n  EST.forEach(e=>{\n    const t=pat.tax[String(e)];\n    const line=!t.need\n      ?'<span class=\"tx\"><b>\u539f\u5247 \u7533\u544a\u4e0d\u8981<\/b>\uff1a\u57fa\u790e\u63a7\u9664\uff083,600\u4e07\u5186\u301c\uff09\u5185\u306e\u305f\u3081\u3002\u50b5\u52d9\u30fb\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u30fb\u7279\u4f8b\u304c\u306a\u3051\u308c\u3070\u76f8\u7d9a\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093<\/span>'\n      :(()=>{\n        const parts=[];\n        flat.forEach((f,i)=>{if(f.dead)return;const v=t.per[i]||0;parts.push(esc(f.label)+(f.sp&&v===0?'\uff08\u914d\u5076\u8005\u63a7\u9664\uff09':'')+(\/^(\u5144|\u59b9|\u7525|\u59ea)\/.test(f.label)?'\uff082\u5272\u52a0\u7b97\u5f8c\uff09':'')+'\uff1a'+fmtTax(v));});\n        return '<span class=\"tx\"><b>\u8981\u7533\u544a<\/b>\uff08\u57fa\u790e\u63a7\u9664 '+fmtMan(t.kiso)+' \u3092\u8d85\u904e\uff09\uff5c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\uff08\u6982\u7b97\uff09\uff1d<b>'+fmtTax(t.total)+'<\/b>\uff0f\u5404\u4eba\u306e\u7d0d\u4ed8\u76ee\u5b89\uff1a'+parts.join('\u30fb')+'<\/span>';\n      })();\n    h+='<div class=\"tax-line\"><span class=\"am\">'+EL[e]+'<\/span>'+line+'<\/div>';\n  });\n  return h+'<div class=\"tx\" style=\"font-size:10.5px;color:#a0655a;margin-top:5px\">\u203b \u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb2\u5272\u52a0\u7b97\uff08\u5144\u5f1f\u59c9\u59b9\u30fb\u7525\u59ea\uff09\u3092\u8003\u616e\u3057\u305f\u7c21\u6613\u8a08\u7b97\uff08\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u53d6\u5f97\u3092\u4eee\u5b9a\uff09\u3002\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528\u30fb\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u30fb\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306a\u3069\u306f\u672a\u8003\u616e\u3002\u6b63\u5f0f\u8a66\u7b97\u306f\u7a0e\u7406\u58eb\u3078\u3002<\/div><\/div>';\n}\nfunction card(pat){\n  const open=(state.q.trim())?' open':'';\n  let body;\n  if(!(pat.rows||[]).length){\n    body='<div class=\"tree\">'+svgTree(pat)+'<\/div>'+htmlTree(pat)+'<div class=\"pnote\"><b>\u2464 \u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\uff1a<\/b>'+hl(pat.note,state.q.trim())+'<\/div>'+taxBox(pat);\n  }else{\n    body='<div class=\"tree\">'+svgTree(pat)+'<\/div>'+htmlTree(pat)\n      +'<div class=\"tree-cap\"><span style=\"display:inline-flex;align-items:center;gap:5px\"><i style=\"width:10px;height:10px;background:#a93226;display:inline-block;border-radius:2px\"><\/i>\u5b9f\u7dda\u67a0\uff1d\u76f8\u7d9a\u4eba\uff08\u7bb1\u306e\u4e0b\u304c\u76f8\u7d9a\u5206\uff09<\/span><span style=\"display:inline-flex;align-items:center;gap:5px\"><i style=\"width:10px;height:10px;background:#8a8378;display:inline-block;border-radius:2px\"><\/i>\u7834\u7dda&#10005;\uff1d\u5148\u306b\u6b7b\u4ea1\uff08\u53d6\u308a\u5206\u306f\u5b50\u304c\u4ee3\u8972\uff09<\/span><\/div>'\n      +amtTable(pat)\n      +'<table class=\"mini-tbl stack\">'+ryuCard(pat)+'<\/table>'\n      +taxBox(pat)\n      +'<div class=\"pnote\"><b>\u2464 \u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\uff1a<\/b>'+hl(pat.note,state.q.trim())+'<\/div>';\n  }\n  return '<article class=\"card'+open+'\" data-id=\"'+pat.id+'\">'\n    +'<button type=\"button\" class=\"card-head\" aria-expanded=\"'+(open?'true':'false')+'\">'\n    +'<span class=\"cnum\">'+pat.id+'<\/span>'\n    +'<span class=\"ctitle\">'+hl(pat.title,state.q.trim())+'<span class=\"csub\">'+hl(pat.sub,state.q.trim())+'<\/span><\/span>'\n    +needChip(pat)+'<span class=\"cchev\">&#9660;<\/span><\/button>'\n    +'<div class=\"card-body\">'+body+'<\/div><\/article>';\n}\n\n\/* ====== \u63cf\u753b ====== *\/\nfunction renderPatterns(){\n  const list=document.getElementById('patternList');\n  const q=state.q.trim().toLowerCase();\n  const items=DATA.filter(p=>(state.cat==='all'||p.grp===state.cat)&&(!q||searchText(p).toLowerCase().includes(q)));\n  list.innerHTML=items.length\n    ?items.map(card).join('')\n    :'<div class=\"empty\"><b>\u8a72\u5f53\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u305b\u3093<\/b>\u30ad\u30fc\u30ef\u30fc\u30c9\u3084\u30ab\u30c6\u30b4\u30ea\u3092\u5909\u3048\u3066\u691c\u7d22\u3057\u76f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/div>';\n  document.getElementById('resultCount').innerHTML='\u8868\u793a\u4e2d <b>'+items.length+'<\/b> \/ '+DATA.length+'\u30d1\u30bf\u30fc\u30f3';\n  list.querySelectorAll('.card-head').forEach(b=>b.addEventListener('click',()=>{\n    if(state.q.trim())return;\n    b.parentElement.classList.toggle('open');\n    b.setAttribute('aria-expanded',b.parentElement.classList.contains('open'));\n  }));\n}\nfunction renderChips(){\n  const chips=document.getElementById('chips');\n  const n=g=>DATA.filter(p=>p.grp===g).length;\n  chips.innerHTML='<button class=\"chip\" data-cat=\"all\">\u3059\u3079\u3066<small>'+DATA.length+'<\/small><\/button>'\n    +'<button class=\"chip\" data-cat=\"base\">\u57fa\u672c\u30eb\u30fc\u30eb<\/button>'\n    +'<button class=\"chip\" data-cat=\"A\">A \u914d\u5076\u8005\u304c\u3044\u308b<small>'+n('A')+'<\/small><\/button>'\n    +'<button class=\"chip\" data-cat=\"B\">B \u914d\u5076\u8005\u304c\u3044\u306a\u3044<small>'+n('B')+'<\/small><\/button>'\n    +'<button class=\"chip\" data-cat=\"C\">C \u4ee3\u8972\u30fb\u518d\u5a5a\u30fb\u4e0d\u5b58\u5728<small>'+n('C')+'<\/small><\/button>'\n    +'<button class=\"chip\" data-cat=\"ryu\">\u907a\u7559\u5206\u306e\u8a08\u7b97<\/button>';\n  chips.querySelectorAll('.chip').forEach(b=>{\n    b.classList.toggle('active',b.dataset.cat===state.cat);\n    b.addEventListener('click',()=>{\n      if(b.dataset.cat==='base'){document.getElementById('sec0').scrollIntoView({behavior:'smooth'});return;}\n      if(b.dataset.cat==='ryu'){document.getElementById('secR').scrollIntoView({behavior:'smooth'});return;}\n      state.cat=b.dataset.cat;renderChips();renderPatterns();\n    });\n  });\n}\nfunction renderSummary(){\n  let t='<table class=\"sum-tbl stack\"><thead><tr><th>\u30d1\u30bf\u30fc\u30f3<\/th><th class=\"li-n\">\u907a\u7523 2,000\u4e07\u5186<\/th><th class=\"li-y\">\u907a\u7523 1\u5104\u5186<\/th><th class=\"li-y\">\u907a\u7523 3\u5104\u5186<\/th><\/tr><\/thead><tbody>';\n  DATA.forEach(p=>{\n    if(p.need==='\uff0d'){\n      t+='<tr><th>'+p.id+' '+esc(p.title)+'<\/th><td class=\"ok\" data-label=\"\u907a\u7523 2,000\u4e07\u5186\">\u5bfe\u8c61\u5916<\/td><td class=\"ok\" data-label=\"\u907a\u7523 1\u5104\u5186\">\u5bfe\u8c61\u5916<\/td><td class=\"ok\" data-label=\"\u907a\u7523 3\u5104\u5186\">\u5bfe\u8c61\u5916<\/td><\/tr>';\n      return;\n    }\n    const flat=flatRows(p);\n    const cell=e=>{\n      const d=p.tax[String(e)];\n      if(e===2000)return '<td class=\"ok\" data-label=\"\u907a\u7523 2,000\u4e07\u5186\" title=\"\u57fa\u790e\u63a7\u9664\uff08\u6700\u4f4e3,600\u4e07\u5186\uff09\u5185\">\u539f\u5247<br>\u7533\u544a\u4e0d\u8981<\/td>';\n      const parts=[];flat.forEach((f,i)=>{if(f.dead)return;parts.push(f.label+' '+fmtTax(d.per[i]||0));});\n      return '<td class=\"ng\" data-label=\"\u907a\u7523 '+EL[e]+'\" title=\"'+esc(parts.join('\u30fb'))+'\">\u8981\u7533\u544a\uff0f\u7dcf\u984d<br><b>'+fmtTax(d.total)+'<\/b><\/td>';\n    };\n    t+='<tr><th>'+p.id+' '+esc(p.title)+'<\/th>'+cell(2000)+cell(10000)+cell(30000)+'<\/tr>';\n  });\n  t+='<\/tbody><\/table>';\n  document.getElementById('taxTable').innerHTML=t;\n\n  let r='<table class=\"sum-tbl stack\"><thead><tr><th>\u30d1\u30bf\u30fc\u30f3<\/th><th>\u907a\u7559\u5206\u6a29\u5229\u8005\u3068\u5272\u5408<\/th><th>\u907a\u75232,000\u4e07\u5186<\/th><th>\u907a\u75231\u5104\u5186<\/th><th>\u907a\u75233\u5104\u5186<\/th><\/tr><\/thead><tbody>';\n  DATA.forEach(p=>{\n    const flat=flatRows(p).filter(f=>!f.dead);\n    const wr=flat.filter(f=>f.ryu);\n    const tot=e=>wr.reduce((s,f)=>s+e*f.ryu[0]\/f.ryu[1],0);\n    r+='<tr><th>'+p.id+' '+esc(p.title)+'<\/th><td data-label=\"\u6a29\u5229\u8005\u30fb\u5272\u5408\">'+(wr.length?wr.map(f=>esc(f.label)+' '+frac(f.ryu[0],f.ryu[1])).join('\u30fb'):'<span class=\"no-ryu\">\u907a\u7559\u5206\u306a\u3057<\/span>')+'<\/td>'\n      +EST.map(e=>'<td data-label=\"\u907a\u7523 '+EL[e]+'\">'+(wr.length?fmtMan(tot(e)):'\uff0d')+'<\/td>').join('')+'<\/tr>';\n  });\n  r+='<\/tbody><\/table>';\n  document.getElementById('ryuTable').innerHTML=r;\n\n  let w='<table class=\"sum-tbl stack\"><thead><tr><th>\u30d1\u30bf\u30fc\u30f3<\/th><th>\u907a\u7523\u5206\u5272\u5354\u8b70<\/th><th>\u7406\u7531\u30fb\u6ce8\u610f\u70b9<\/th><\/tr><\/thead><tbody>';\n  DATA.forEach(p=>{\n    let why;\n    if(p.need==='\u8981')why='\u76f8\u7d9a\u4eba\u304c\u8907\u6570 \u2192 <b>\u5168\u54e1\u53c2\u52a0<\/b>\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u5fc5\u8981\uff08\u907a\u8a00\u304c\u3042\u308c\u3070\u539f\u5247\u4e0d\u8981\uff09\u3002\u9060\u65b9\u306e\u76f8\u7d9a\u4eba\u306f\u90f5\u9001\u3067\u7f72\u540d\u30fb\u62bc\u5370';\n    else if(p.need==='\u4e0d\u8981')why='\u76f8\u7d9a\u4eba\u304c1\u4eba \u2192 \u5354\u8b70\u4e0d\u8981\u3002\u5358\u72ec\u3067\u540d\u7fa9\u5909\u66f4\u30fb\u89e3\u7d04\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u3089\u308c\u307e\u3059';\n    else why='\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728 \u2192 \u5354\u8b70\u306e\u524d\u63d0\u306a\u3057\u3002\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981';\n    w+='<tr><th>'+p.id+' '+esc(p.title)+'<\/th><td data-label=\"\u907a\u7523\u5206\u5272\u5354\u8b70\" class=\"'+(p.need==='\u8981'?'ng':p.need==='\u4e0d\u8981'?'ok':'')+'\">'+(p.need==='\uff0d'?'\uff0d':p.need)+'<\/td><td data-label=\"\u7406\u7531\u30fb\u6ce8\u610f\u70b9\" class=\"why\" style=\"text-align:left;font-size:11.5px\">'+why+'<\/td><\/tr>';\n  });\n  w+='<\/tbody><\/table>';\n  document.getElementById('needTable').innerHTML=w;\n}\n\n\/* ====== \u64cd\u4f5c ====== *\/\nconst qi=document.getElementById('q');\nconst clr=document.createElement('button');\nclr.type='button';clr.id='clearQ';clr.textContent='\u2715';clr.setAttribute('aria-label','\u691c\u7d22\u3092\u30af\u30ea\u30a2');\nclr.style.cssText='border:0;background:none;color:#7c7668;cursor:pointer;font-size:13px;display:none;flex:none';\ndocument.querySelector('.search-box').appendChild(clr);\nqi.addEventListener('input',()=>{state.q=qi.value;clr.style.display=state.q?'block':'none';renderPatterns();});\nclr.addEventListener('click',()=>{qi.value='';state.q='';clr.style.display='none';renderPatterns();qi.focus();});\ndocument.getElementById('btnExpand').addEventListener('click',()=>{document.querySelectorAll('.card').forEach(c=>c.classList.add('open'));document.querySelectorAll('.card-head').forEach(b=>b.setAttribute('aria-expanded','true'));});\ndocument.getElementById('btnCollapse').addEventListener('click',()=>{document.querySelectorAll('.card').forEach(c=>c.classList.remove('open'));document.querySelectorAll('.card-head').forEach(b=>b.setAttribute('aria-expanded','false'));});\n\nconst 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