{"id":6951,"date":"2026-08-13T16:14:34","date_gmt":"2026-08-13T16:14:34","guid":{"rendered":"https:\/\/unilaw.vn\/jp\/?p=6951"},"modified":"2026-08-10T13:40:35","modified_gmt":"2026-08-10T13:40:35","slug":"corporate-municipal-tax-vietnam","status":"publish","type":"post","link":"https:\/\/unilaw.vn\/jp\/corporate-municipal-tax-vietnam.html","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u5e02\u753a\u6751 \u7a0e\u306e\u5305\u62ec\u7684\u6cd5\u7406\u5206\u6790\uff1a\u6700\u65b0\u6cd5\u4ee4\u3068\u88c1\u5224\u4f8b\u306b\u57fa\u3065\u304f\u5b9f\u52d9\u6307\u91dd"},"content":{"rendered":"

 <\/p>\n

\n

\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u5e02\u753a\u6751 \u7a0e\u306e\u5305\u62ec\u7684\u6cd5\u7406\u5206\u6790\uff1a\u6700\u65b0\u6cd5\u4ee4\u3068\u88c1\u5224\u4f8b\u306b\u57fa\u3065\u304f\u5b9f\u52d9\u6307\u91dd<\/h1>\n

\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5916\u8cc7\u7cfb\u4f01\u696d\u304a\u3088\u3073\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u5730\u57df\u793e\u4f1a\u3078\u306e\u516c\u5171\u7fa9\u52d9\u3067\u3042\u308b\u7a0e\u91d1\u306e\u652f\u6255\u3044\u306f\u3001\u6cd5\u7684\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6838\u3068\u306a\u308b\u8981\u7d20\u3067\u3059\u3002\u65e5\u672c\u306e\u3088\u3046\u306a\u72ec\u7acb\u3057\u305f\u300c\u5e02\u753a\u6751\u7a0e\u6cd5\u300d\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u304c\u3001\u5b9f\u52d9\u4e0a\u3001\u6cd5\u4eba\u306f\u672c\u793e\u3084\u62e0\u70b9\u304c\u6240\u5728\u3059\u308b\u5730\u65b9\u81ea\u6cbb\u4f53\uff08\u7701\u30fb\u5e02\u30fb\u90e1\u30fb\u793e\u30ec\u30d9\u30eb\uff09\u306e\u4e88\u7b97\u306b\u5e30\u5c5e\u3059\u308b\u69d8\u3005\u306a\u516c\u79df\u516c\u8ab2\u3092\u8ca0\u62c5\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u306e\u5c02\u9580\u7684\u77e5\u898b\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba \u5e02\u753a\u6751 \u7a0e\u306b\u76f8\u5f53\u3059\u308b\u5404\u7a0e\u76ee\u306e\u69cb\u9020\u3001\u62e0\u70b9\u5225\u306e\u7a0e\u914d\u5206\u30eb\u30fc\u30eb\u3001\u304a\u3088\u3073\u6700\u65b0\u306e\u6cd5\u4ee4\u6539\u6b63 Law No. 90\/2025\/QH15 \u7b49\u306e\u5f71\u97ff\u3092\u3001\u88c1\u5224\u4f8b\u3092\u4ea4\u3048\u3066\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n

1. \u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5730\u65b9\u5e30\u5c5e\u7a0e\u5236\u306e\u57fa\u672c\u69cb\u9020<\/h2>\n

\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u306f\u4e2d\u592e\u96c6\u6a29\u7684\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u5730\u65b9\u4e88\u7b97\u306e\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u300c\u7a0e\u306e\u914d\u5206\uff08Ph\u00e2n b\u1ed5 thu\u1ebf\uff09\u300d\u30e1\u30ab\u30cb\u30ba\u30e0\u304c\u9ad8\u5ea6\u306b\u767a\u9054\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u304c\u652f\u6255\u3046\u7a0e\u91d1\u306e\u3046\u3061\u3001\u5730\u65b9\u653f\u5e9c\u306e\u7ba1\u7406\u4e0b\u306b\u7f6e\u304b\u308c\u308b\u3082\u306e\u3084\u3001\u5730\u65b9\u4e88\u7b97\u306b\u76f4\u63a5\u5145\u3066\u3089\u308c\u308b\u3082\u306e\u306f\u3001\u5b9f\u8cea\u7684\u306a\u6cd5\u4eba \u5e02\u753a\u6751 \u7a0e\u3068\u3057\u3066\u306e\u6a5f\u80fd\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

1.1 \u30e9\u30a4\u30bb\u30f3\u30b9\u6599\uff08\u9580\u724c\u7a0e\uff09\u306e\u6cd5\u7684\u6027\u8cea<\/h3>\n

\u30e9\u30a4\u30bb\u30f3\u30b9\u6599\uff08L\u1ec7 ph\u00ed m\u00f4n b\u00e0i\uff09\u306f\u3001\u4e8b\u696d\u4e3b\u4f53\u304c\u305d\u306e\u6240\u5728\u5730\u306e\u5730\u65b9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u6bce\u5e74\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6700\u3082\u57fa\u672c\u7684\u306a\u516c\u8ab2\u3067\u3059\u3002\u7a0e\u52d9\u7ba1\u7406\u6cd5\u304a\u3088\u3073\u653f\u4ee4\u7b2c139\/2016\/N\u0110-CP\u53f7\uff08\u6539\u6b63\u7b2c22\/2020\/N\u0110-CP\u53f7\uff09\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u306e\u767b\u9332\u8cc7\u672c\u91d1\u3084\u6295\u8cc7\u8cc7\u672c\u91d1\u306e\u984d\u306b\u5fdc\u3058\u3066\u5e74\u9593100\u4e07\u30c9\u30f3\u304b\u3089300\u4e07\u30c9\u30f3\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u6cd5\u4eba\u304c\u4e8b\u696d\u3092\u958b\u59cb\u3059\u308b\u969b\u3001\u6700\u521d\u306b\u95a2\u308f\u308b\u300c\u5730\u57df\u306e\u7a0e\u91d1\u300d\u3067\u3042\u308a\u3001\u671f\u9650\u5185\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u304c\u53b3\u683c\u306b\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

1.2 \u975e\u8fb2\u696d\u7528\u5730\u4f7f\u7528\u7a0e\u3068\u5730\u65b9\u4e88\u7b97<\/h3>\n

\u6cd5\u4eba\u304c\u5de5\u5834\u3084\u4e8b\u52d9\u6240\u3001\u5546\u696d\u65bd\u8a2d\u3068\u3057\u3066\u571f\u5730\u3092\u5360\u6709\u30fb\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u975e\u8fb2\u696d\u7528\u5730\u4f7f\u7528\u7a0e\u6cd5\uff08\u7b2c48\/2010\/QH12\u53f7\uff09\u306b\u57fa\u3065\u304d\u3001\u571f\u5730\u306e\u9762\u7a4d\u3068\u516c\u793a\u5730\u4fa1\u306b\u5fdc\u3058\u305f\u7a0e\u3092\u5730\u65b9\u5f53\u5c40\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7a0e\u91d1\u306f\u571f\u5730\u304c\u6240\u5728\u3059\u308b\u5730\u57df\u306e\u516c\u5171\u30a4\u30f3\u30d5\u30e9\u7dad\u6301\u306b\u76f4\u7d50\u3057\u3066\u304a\u308a\u3001\u4e0d\u52d5\u7523\u30fb\u571f\u5730\u6cd5\u5f8b\u30b5\u30fc\u30d3\u30b9\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001\u6cd5\u4eba\u306e\u62e0\u7dad\u6301\u30b3\u30b9\u30c8\u3068\u3057\u3066\u91cd\u8981\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n

2. \u901a\u9054\u7b2c80\u53f7\u306b\u57fa\u3065\u304f\u7a0e\u306e\u914d\u5206\u30e1\u30ab\u30cb\u30ba\u30e0<\/h2>\n

\u8907\u6570\u306e\u5730\u65b9\u884c\u653f\u533a\u753b\u3067\u6d3b\u52d5\u3059\u308b\u6cd5\u4eba\u304c\u6700\u3082\u6ce8\u610f\u3059\u3079\u304d\u306f\u3001\u4e2d\u592e\u7a0e\u3067\u3042\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u3084\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u304c\u3001\u6d3b\u52d5\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u5404\u5730\u65b9\u7701\u3078\u300c\u914d\u5206\u300d\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u3053\u308c\u306f\u7279\u5b9a\u306e\u7701\u306b\u7a0e\u53ce\u304c\u504f\u308b\u306e\u3092\u9632\u3050\u305f\u3081\u306e\u6cd5\u7406\u3067\u3059\u3002<\/p>\n

2.1 \u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u5730\u65b9\u914d\u5206\u30eb\u30fc\u30eb<\/h3>\n

\u7a0e\u52d9\u7ba1\u7406\u6cd5\uff08\u7b2c38\/2019\/QH14\u53f7\uff09\u304a\u3088\u3073\u901a\u9054\u7b2c80\/2021\/TT-BTC\u53f7\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u304c\u672c\u793e\u3068\u306f\u7570\u306a\u308b\u7701\u306b\u5f93\u5c5e\u30e6\u30cb\u30c3\u30c8\uff08\u88fd\u9020\u62e0\u70b9\u306a\u3069\uff09\u3092\u6301\u3064\u5834\u5408\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u6309\u5206\u3057\u3066\u5404\u5730\u65b9\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u51fa\u5f0f\u304c\u9069\u7528\u3055\u308c\u307e\u3059\uff1a<\/p>\n

\u5404\u7701\u3078\u306e\u7d0d\u7a0e\u984d = \u672c\u793e\u3067\u7b97\u51fa\u3055\u308c\u305f\u7dcf\u7d0d\u7a0e\u984d \u00d7 (\u5404\u7701\u306b\u3042\u308b\u62e0\u70b9\u306e\u8cbb\u7528 \/ \u6cd5\u4eba\u306e\u7dcf\u8cbb\u7528)<\/b><\/p>\n

\u3053\u306e\u914d\u5206\u3092\u8aa4\u308b\u3053\u3068\u306f\u3001\u7279\u5b9a\u306e\u5730\u65b9\u5f53\u5c40\u3078\u306e\u904e\u5c11\u7d0d\u7a0e\u3068\u307f\u306a\u3055\u308c\u3001\u904e\u5c11\u7533\u544a\u7f70\uff0820\uff05\uff09\u3084\u5ef6\u6ede\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

2.2 \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u66ab\u5b9a\u7d0d\u4ed8\u3068\u5730\u65b9\u5e30\u5c5e<\/h3>\n

\u5efa\u8a2d\u3001\u8a2d\u7f6e\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u306a\u3069\u306e\u6d3b\u52d5\u304c\u672c\u793e\u6240\u5728\u7701\u4ee5\u5916\u3067\u884c\u308f\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u58f2\u4e0a\u9ad8\u306e1\uff05\uff08\u307e\u305f\u306f\u898f\u5b9a\u306e\u7387\uff09\u3092\u6d3b\u52d5\u5730\u306e\u7a0e\u52d9\u7f72\u306b\u66ab\u5b9a\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u5b9f\u8cea\u7684\u306b\u3001\u6d3b\u52d5\u304c\u884c\u308f\u308c\u308b\u300c\u5e02\u753a\u6751\u300d\u30ec\u30d9\u30eb\u306e\u4e88\u7b97\u306b\u5bc4\u4e0e\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6cd5\u4eba\u306f\u672c\u793e\u3067\u306e\u6700\u7d42\u7684\u306a\u7a0e\u984d\u78ba\u5b9a\u6642\u306b\u3053\u308c\u3089\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n

3. \u571f\u5730\u4f7f\u7528\u306b\u95a2\u9023\u3059\u308b\u516c\u5171\u7fa9\u52d9\u3068\u5730\u65b9\u7d1b\u4e89\u306e\u5206\u6790<\/h2>\n

\u306b\u304a\u3044\u3066\u3001\u571f\u5730\u95a2\u9023\u306e\u7a0e\u91d1\u306f\u6700\u3082\u7d1b\u4e89\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u9818\u57df\u3067\u3059\u3002\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\u3084\u7a0e\u52d9\u76e3\u67fb\u306e\u7d50\u679c\u3092\u7cbe\u67fb\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/p>\n

3.1 \u571f\u5730\u8cc3\u8cb8\u6599\u306e\u8ca0\u62c5\u3068\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u4e0d\u5099<\/h3>\n

\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\uff08\u5224\u6c7a\u756a\u53f7 22\/2021\/KDTM-PT\u306b\u95a2\u9023\uff09\u3067\u306f\u3001\u571f\u5730\u4f7f\u7528\u6a29\u306e\u79fb\u8ee2\u767b\u8a18\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u306e\u4e8b\u696d\u7d99\u7d9a\u306b\u304a\u3044\u3066\u3001\u5b9f\u614b\u3068\u3057\u3066\u571f\u5730\u3092\u5360\u6709\u30fb\u4f7f\u7528\u3057\u3066\u3044\u308b\u5074\u304c\u5730\u65b9\u4e88\u7b97\u3078\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u3079\u304d\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u307e\u3057\u305f\u3002\u6cd5\u4eba\u304c\u571f\u5730\u3092\u58f2\u5374\u307e\u305f\u306f\u8cc3\u501f\u3059\u308b\u5834\u5408\u3001\u6240\u6709 \u6a29 \u79fb\u8ee2 \u767b\u8a18\u3084\u4e0d\u52d5\u7523 \u767b\u8a18\u306e\u624b\u7d9a\u304d\u304c\u4e0d\u5b8c\u5168\u3067\u3042\u308b\u3068\u3001\u4e88\u671f\u305b\u306c\u300c\u6f5c\u5728\u7684\u306a\u5730\u65b9\u7a0e\u50b5\u52d9\u300d\u3092\u627f\u7d99\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3.2 \u62e0\u70b9\u7d71\u5408\u3068\u7a0e\u52d9\u7f72\u306e\u7ba1\u8f44\u6a29\u306b\u95a2\u3059\u308b\u6cd5\u7406<\/h3>\n

\u88c1\u5224\u6240\u306e\u89e3\u91c8\uff08\u88c1\u5224\u6240\u6587\u66f8\u7b2c7\u9805\uff09\u306b\u3088\u308c\u3070\u3001\u884c\u653f\u6539\u9769\u306e\u4e00\u74b0\u3068\u3057\u3066\u8907\u6570\u306e\u300c\u5e02\u753a\u6751\u300d\u3092\u8de8\u3050\u300c\u5730\u57df\u7a0e\u52d9\u7f72\uff08Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c\uff09\u300d\u304c\u8a2d\u7acb\u3055\u308c\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u901a\u77e5\u306b\u5bfe\u3059\u308b\u7570\u8b70\u7533\u3057\u7acb\u3066\u3084\u8a34\u8a1f\u306f\u3001\u73fe\u884c\u306e\u7ba1\u7406\u4f53\u5236\u306b\u57fa\u3065\u3044\u305f\u7ba1\u8f44\u88c1\u5224\u6240\u3067\u5be9\u7406\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u6cd5\u4eba\u304c\u5730\u65b9\u5f53\u5c40\u3068\u4e89\u3046\u969b\u306e\u3001\u57fa\u672c\u7684\u306a\u8a34\u8a1f\u6cd5\u4e0a\u306e\u6307\u91dd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

4. \u6700\u65b0\u306e\u6cd5\u4ee4\u6539\u6b63\uff1a2024\u5e74\u571f\u5730\u6cd5\u30682025\u5e74\u6539\u6b63\u7a0e\u6cd5\u306e\u5f71\u97ff<\/h2>\n

2024\u5e74\u304b\u30892025\u5e74\u306b\u304b\u3051\u3066\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u52d9\u30fb\u571f\u5730\u7ba1\u7406\u4f53\u5236\u306f\u6b74\u53f2\u7684\u306a\u8ee2\u63db\u671f\u3092\u8fce\u3048\u3066\u3044\u307e\u3059\u3002Law No. 31\/2024\/QH15\uff08\u65b0\u571f\u5730\u6cd5\uff09\u304a\u3088\u3073 Law No. 90\/2025\/QH15\uff08\u6539\u6b63\u7a0e\u6cd5\uff09\u306e\u65bd\u884c\u306f\u3001\u6cd5\u4eba \u5e02\u753a\u6751 \u7a0e\u306e\u5b9f\u52d9\u306b\u591a\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/p>\n

4.1 \u516c\u793a\u4fa1\u683c\u8868\u306e\u9069\u7528\u62e1\u5927\u3068\u5730\u4fa1\u306e\u4e0a\u6607<\/h3>\n

\u65b0\u571f\u5730\u6cd5\u306e\u4e0b\u3067\u306f\u3001\u5f93\u6765\u306e\u300c\u5730\u4fa1\u4fc2\u6570\u65b9\u5f0f\u300d\u304b\u3089\u3001\u3088\u308a\u983b\u7e41\u306b\u66f4\u65b0\u3055\u308c\u308b\u300c\u5730\u4fa1\u516c\u793a\u4fa1\u683c\u8868\u300d\u3078\u306e\u79fb\u884c\u304c\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u975e\u8fb2\u696d\u7528\u5730\u4f7f\u7528\u7a0e\u3084\u571f\u5730\u8cc3\u8cb8\u6599\u306e\u7b97\u51fa\u57fa\u6e96\u3068\u306a\u308b\u6700\u4f4e\u4fa1\u683c\u304c\u5b9f\u52e2\u4fa1\u683c\u306b\u8fd1\u3065\u304d\u3001\u6cd5\u4eba\u306e\u5730\u65b9\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

4.2 \u30c7\u30b8\u30bf\u30eb\u5316\u3068\u5730\u65b9\u4e88\u7b97\u7ba1\u7406\u306e\u7d71\u5408<\/h3>\n

\u6539\u6b63\u7a0e\u6cd5\uff08Law No. 90\/2025\/QH15\uff09\u304a\u3088\u3073\u653f\u4ee4\u7b2c225\/2025\/N\u0110-CP\u53f7\u306b\u57fa\u3065\u304d\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\uff08Hoa don dien tu\uff09\u3068\u5730\u65b9\u4e88\u7b97\u30b7\u30b9\u30c6\u30e0\u306e\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u9023\u643a\u304c\u5f37\u5316\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6cd5\u4eba\u304c\u5730\u65b9\u3067\u884c\u3063\u305f\u53d6\u5f15\u3084\u516c\u5171\u7fa9\u52d9\u306e\u5c65\u884c\u72b6\u6cc1\u304c\u77ac\u6642\u306b\u6355\u6349\u3055\u308c\u3001\u4e0d\u900f\u660e\u306a\u300c\u5730\u65b9\u3078\u306e\u5bc4\u4ed8\u300d\u306a\u3069\u3092\u7d4c\u8cbb\u5316\u3057\u3088\u3046\u3068\u3059\u308b\u884c\u70ba\u306f\u3001\u53b3\u683c\u306a\u8a3c\u6191\u78ba\u8a8d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

5. \u88c1\u5224\u4f8b\u304b\u3089\u5b66\u3076\u30ea\u30b9\u30af\u7ba1\u7406\uff1a\u914d\u5f53\u3068\u7d0d\u7a0e\u306e\u512a\u5148\u9806\u4f4d<\/h2>\n

\u6cd5\u4eba\u304c\u5229\u76ca\u3092\u78ba\u5b9a\u3055\u305b\u305f\u5f8c\u3001\u305d\u306e\u5229\u76ca\u3092\u682a\u4e3b\u306b\u5206\u914d\uff08\u914d\u5f53\uff09\u3059\u308b\u969b\u3001\u30d9\u30c8\u30ca\u30e0\u6cd5\u306f\u300c\u5730\u65b9\u3092\u542b\u3080\u56fd\u5bb6\u3078\u306e\u7d0d\u7a0e\u512a\u5148\u300d\u3092\u53b3\u683c\u306b\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u88c1\u5224\u4f8b\uff08\u5224\u6c7a\u756a\u53f7 1634\/2018\/KDTM-ST\uff09\u3067\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u8ffd\u5fb4\u6c7a\u5b9a\u304c\u51fa\u3055\u308c\u3066\u3044\u308b\u72b6\u6cc1\u4e0b\u3067\u306e\u914d\u5f53\u652f\u6255\u3044\u306f\u3001\u4f01\u696d\u6cd5\uff082005\u5e74\u7248\u7b2c93\u6761\u3001\u73fe\u884c2020\u5e74\u7248\u7b2c135\u6761\uff09\u306b\u62b5\u89e6\u3057\u3001\u9055\u6cd5\u306a\u5229\u76ca\u5206\u914d\u3068\u3057\u3066\u5dee\u3057\u6b62\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u6cd5\u4eba\u304c\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u306f\u3001\u5730\u65b9\u4e88\u7b97\u306e\u4e00\u90e8\u3068\u306a\u308b\u5834\u5408\u3082\u542b\u3081\u3001\u5e38\u306b\u682a\u4e3b\u3078\u306e\u5229\u76ca\u9084\u5143\u3088\u308a\u3082\u6cd5\u7684\u306b\u512a\u5148\u3055\u308c\u307e\u3059\u3002<\/p>\n

6. \u5b9f\u52d9\u7684\u306a\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3078\u306e\u52a9\u8a00<\/h2>\n

\u6cd5\u4eba\u304c\u300c\u6cd5\u4eba \u5e02\u753a\u6751 \u7a0e\u300d\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u5316\u3057\u3001\u6700\u5927\u306e\u7d4c\u6e08\u7684\u52b9\u679c\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n

6.1 \u62e0\u70b9\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u7d0d\u7a0e\u5148\u306e\u7279\u5b9a<\/h3>\n

\u672c\u793e\u3001\u652f\u5e97\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001\u307e\u305f\u306f\u5358\u306a\u308b\u88fd\u9020\u5834\u6240\u306a\u3069\u3001\u62e0\u70b9\u306e\u6cd5\u7684\u5f62\u614b\u306b\u3088\u3063\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u3079\u304d\u5730\u65b9\u5f53\u5c40\uff08Chi c\u1ee5c Thu\u1ebf\uff09\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u901a\u9054\u7b2c80\u53f7\u306e\u898f\u5b9a\u3092\u7cbe\u67fb\u3057\u3001\u8aa4\u3063\u305f\u5f53\u5c40\u3078\u306e\u7d0d\u7a0e\u306b\u3088\u308b\u4e8c\u91cd\u8ab2\u7a0e\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n

6.2 \u975e\u73fe\u91d1\u6c7a\u6e08\u57fa\u6e96\u306e\u53b3\u5b88\u3068\u8a3c\u6191\u306e\u5b8c\u5099<\/h3>\n

\u5730\u65b9\u3067\u306e\u6d3b\u52d5\u306b\u304a\u3051\u308b\u652f\u51fa\u3067\u3042\u3063\u3066\u3082\u30011\u56de\u306e\u53d6\u5f15\u304c2000\u4e07\u30c9\u30f3\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u9280\u884c\u632f\u8fbc\u304c\u5fc5\u9808\u3067\u3059\u3002\u73fe\u91d1\u3067\u652f\u6255\u308f\u308c\u305f\u5730\u65b9\u7d4c\u8cbb\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u640d\u91d1\u5426\u8a8d\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5f53\u5c40\u304b\u3089\u4e0d\u9069\u5207\u306a\u8cc7\u91d1\u79fb\u52d5\u3068\u3057\u3066\u7591\u308f\u308c\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

6.3 \u5b9a\u671f\u7684\u306a\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd<\/h3>\n

\u7279\u306b\u5730\u65b9\u306e\u672a\u958b\u767a\u5730\u57df\u3078\u306e\u6295\u8cc7\u3084\u3001\u65e2\u5b58\u306e\u571f\u5730\u4f7f\u7528\u6a29\u306e\u8b72\u6e21\u3092\u53d7\u3051\u308b\u969b\u3001\u904e\u53bb\u306e\u4f7f\u7528\u8005\u306b\u3088\u308b\u672a\u6255\u3044\u7a0e\u91d1\u3084\u516c\u5171\u7fa9\u52d9\u304c\u627f\u7d99\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u7406\u306b\u57fa\u3065\u3044\u305f\u3092\u5b9f\u65bd\u3057\u3001\u7a0e\u52d9\u78ba\u8a8d\u66f8\uff08M\u1eabu s\u1ed1 07\uff09\u3084\u571f\u5730\u767b\u9332\u60c5\u5831\u3092\u4e8b\u524d\u306b\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u7d50\u8ad6<\/h2>\n

\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u5e02\u753a\u6751 \u7a0e\u306f\u3001\u4e00\u898b\u3059\u308b\u3068\u5358\u4e00\u306e\u7a0e\u76ee\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u6599\u3001\u571f\u5730\u95a2\u9023\u7a0e\u3001\u305d\u3057\u3066\u9ad8\u5ea6\u306a\u6cd5\u4eba\u7a0e\u30fb\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5730\u65b9\u914d\u5206\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u3057\u3066\u5f37\u56fa\u306b\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u30022024\u5e74\u304b\u30892025\u5e74\u306b\u304b\u3051\u3066\u306e\u6cd5\u6539\u6b63\u306f\u3001\u3053\u308c\u3089\u306e\u7ba1\u7406\u3092\u3088\u308a\u900f\u660e\u3067\u53b3\u683c\u306a\u3082\u306e\u306b\u5909\u3048\u3088\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u4ee4\u306e\u300c\u6587\u5b57\u300d\u3060\u3051\u3067\u306a\u304f\u300c\u9069\u7528\u306e\u5b9f\u614b\u300d\u3068\u300c\u6700\u65b0\u306e\u5224\u4f8b\u300d\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u5e02\u5834\u3067\u6210\u529f\u3092\u53ce\u3081\u308b\u6cd5\u4eba\u306b\u6c42\u3081\u3089\u308c\u308b\u4e0d\u53ef\u6b20\u306a\u59ff\u52e2\u3067\u3059\u3002<\/p>\n

\u56fd\u969b\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u306b\u3088\u308b\u9ad8\u5ea6\u306a\u3092\u6d3b\u7528\u3057\u3001\u5e38\u306b\u5909\u5316\u3057\u7d9a\u3051\u308b\u6cd5\u7684\u74b0\u5883\u306b\u9069\u5fdc\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u9069\u5207\u306a\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u9075\u5b88\u3053\u305d\u304c\u3001\u4f01\u696d\u306e\u793e\u4f1a\u7684\u4fe1\u983c\u3092\u7bc9\u304d\u3001\u4e0d\u8981\u306a\u6cd5\u7684\u7d1b\u4e89\u3092\u56de\u907f\u3059\u308b\u552f\u4e00\u306e\u9053\u3067\u3059\u3002<\/p>\n

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