{"id":2333,"date":"2026-05-19T08:00:00","date_gmt":"2026-05-18T23:00:00","guid":{"rendered":"https:\/\/c21-rise.co.jp\/?post_type=column&#038;p=2333"},"modified":"2026-05-19T08:00:00","modified_gmt":"2026-05-18T23:00:00","slug":"calculated-expression","status":"publish","type":"post","link":"https:\/\/c21-rise.co.jp\/column\/calculated-expression\/","title":{"rendered":"\u3010\u4eac\u90fd\u3067\u571f\u5730\u67fb\u5b9a\u3011\u4e0d\u52d5\u7523\u67fb\u5b9a\u3067\u91d1\u984d\u3092\u4e0a\u3052\u308b2\u3064\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23.jpg\" alt=\"\u4eac\u90fd\u306e\u571f\u5730\u67fb\u5b9a \u4e0d\u52d5\u7523\u67fb\u5b9a\u3067\u91d1\u984d\u3092\u4e0a\u3052\u308b2\u3064\u306e\u65b9\u6cd5\" class=\"wp-image-2336\" srcset=\"https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23.jpg 1000w, https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-300x200.jpg 300w, https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-768x512.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eac\u90fd\u3067\u7269\u4ef6\u306f\u7121\u3044\u3051\u308c\u3069\u571f\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u65b9\u3067\u3001\u3067\u304d\u308b\u9650\u308a\u9ad8\u3044\u91d1\u984d\u3067\u58f2\u308a\u6255\u3044\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4e0d\u52d5\u7523\u67fb\u5b9a\u3092\u3057\u3066\u3082\u3089\u3046\u969b\u306b\u306f\u3001\u3044\u304b\u306b\u67fb\u5b9a\u91d1\u984d\u3092\u4e0a\u3052\u3089\u308c\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u304c\u30ad\u30fc\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4e0d\u52d5\u7523\u67fb\u5b9a\u91d1\u984d\u3092\u4e0a\u3052\u308b\u305f\u3081\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u4eac\u90fd\u3067\u9ad8\u5024\u3067\u571f\u5730\u3092\u58f2\u308a\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4eac\u90fd\u306e\u4e0d\u52d5\u7523\u67fb\u5b9a\u984d\uff08\u571f\u5730\uff09\u306e\u7b97\u51fa\u65b9\u6cd5\u3068\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u306e\u4e0d\u52d5\u7523\u67fb\u5b9a\u3092\u3059\u308b\u4e0a\u3067\u67fb\u5b9a\u984d\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u306f\u5927\u304d\u304f\u5206\u3051\u30662\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u8def\u7dda\u4fa1\u65b9\u5f0f\u300d\u3068\u300c\u500d\u7387\u65b9\u5f0f\u300d\u304c\u7b97\u51fa\u65b9\u6cd5\u3067\u3042\u308a\u3001\u4eac\u90fd\u3067\u3042\u308c\u3070\u524d\u8005\u306e\u65b9\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b97\u51fa\u65b9\u6cd5\u2460\u8def\u7dda\u4fa1\u65b9\u5f0f<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"790\" src=\"https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-1.jpg\" alt=\"\u8def\u7dda\u4fa1\u65b9\u5f0f\" class=\"wp-image-2337\" srcset=\"https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-1.jpg 1024w, https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-1-300x231.jpg 300w, https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-1-768x593.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.rosenka.nta.go.jp\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0033cc;\"><u>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/u><\/span><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8def\u7dda\u4fa1\u65b9\u5f0f\u3068\u306f\u3001\u9053\u8def\u306b\u9762\u3059\u308b\u901a\u5e38\u306e\u5b85\u57301\u5e73\u7c73\u3042\u305f\u308a\u306e\u4fa1\u984d\uff08\u8def\u7dda\u4fa1\uff09\u3092\u7528\u3044\u3066\u4e0d\u52d5\u7523\u67fb\u5b9a\u3092\u3059\u308b\u65b9\u5f0f\u3067\u3001\u4eac\u90fd\u306e\u5927\u534a\u306e\u571f\u5730\u306f\u3053\u306e\u65b9\u5f0f\u3067\u4e0d\u52d5\u7523\u67fb\u5b9a\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8def\u7dda\u4fa1\u65b9\u5f0f\u3092\u7528\u3044\u305f\u4e0d\u52d5\u7523\u67fb\u5b9a\u984d\u306e\u7b97\u51fa\u65b9\u6cd5<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8a08\u7b97\u65b9\u6cd5\uff1a\u8def\u7dda\u4fa1\u00d7\u571f\u5730\u9762\u7a4d\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8def\u7dda\u4fa1\u65b9\u5f0f\u3092\u7528\u3044\u3066\u4e0d\u52d5\u7523\u67fb\u5b9a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8def\u7dda\u4fa1\u56f3\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u3053\u306e\u56f3\u4e2d\u306b\u306f\u300c295C\u300d\u3084\u300c310C\u300d\u3068\u3044\u3063\u305f\u6570\u5b57\u3068\u6587\u5b57\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u6570\u5b57\u304c1\u5e73\u7c73\u3042\u305f\u308a\u306e\u5343\u5186\u5358\u4f4d\u306e\u4fa1\u984d\u3092\u3001\u6587\u5b57\u304c\u501f\u5730\u6a29\u5272\u5408\u3092\u8868\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306b\u3088\u3063\u3066\u4e0d\u52d5\u7523\u67fb\u5b9a\u984d\u306f\u7b97\u51fa\u3055\u308c\u308b\u306e\u3067\u3059\u304c\u3001\u4e0a\u8a18\u306e\u300c295C\u300d\u306e\u5834\u6240\u3092\u4f8b\u306b\u53d6\u308b\u3068\u3001<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1\u5e73\u7c73\u3042\u305f\u308a\u306e\u8def\u7dda\u4fa1\u304c295,000\u5186<\/li>\n\n\n\n<li>\u571f\u5730\u9762\u7a4d\u304c500\u5e73\u7c73<\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0033cc;\"><u>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/u><\/span><\/a>\u304c1.00<\/li>\n\n\n\n<li>\u501f\u5730\u6a29\u5272\u5408\u304c70%<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u306a\u308a\u3001\u8a55\u4fa1\u984d\u306f\u300c295,000\u5186\u00d7500\u5e73\u7c73\u00d71.00\uff1d147,500,000\u5186\u300d\u3068\u7b97\u51fa\u53ef\u80fd\u3067\u3059\u3002\u4eee\u306b\u3053\u306e\u571f\u5730\u304c\u501f\u7528\u5730\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u91d1\u984d\u306b\u501f\u5730\u6a29\u5272\u5408\u306e70%\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u7b97\u51fa\u3067\u304d\u3001103,250,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u90e8\u5730\u57df\u306e\u60c5\u5831\u304c\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4eac\u90fd\u306e\u8def\u7dda\u4fa1\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0033cc;\"><u>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/u><\/span><\/a>\u3088\u308a\u78ba\u8a8d\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u4eac\u90fd\u3067\u571f\u5730\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3053\u306e\u65b9\u6cd5\u3092\u7528\u3044\u3066\u4e0d\u52d5\u7523\u67fb\u5b9a\u3092\u3057\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b97\u51fa\u65b9\u6cd5\u2461\u500d\u7387\u65b9\u5f0f<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"723\" src=\"https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-2.jpg\" alt=\"\u500d\u7387\u65b9\u5f0f\" class=\"wp-image-2338\" srcset=\"https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-2.jpg 1024w, https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-2-300x212.jpg 300w, https:\/\/c21-rise.co.jp\/column\/wp-content\/uploads\/2021\/05\/23-2-768x542.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.rosenka.nta.go.jp\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0033cc;\"><u>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/u><\/span><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u306e\u56f3\u306e\u300c\u500d\u7387\u5730\u57df\u300d\u306e\u3088\u3046\u306b\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5730\u57df\u3067\u306f\u3001\u500d\u7387\u65b9\u5f0f\u3092\u4f7f\u3063\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u500d\u7387\u65b9\u5f0f\u3092\u7528\u3044\u305f\u4e0d\u52d5\u7523\u67fb\u5b9a\u984d\u306e\u7b97\u51fa\u65b9\u6cd5<\/h4>\n\n\n\n<ul 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#0033cc;\"><u>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/u><\/span><\/a>\u304b\u3089\u78ba\u8a8d\u3067\u304d\u308b\u306e\u3067\u3001\u4eac\u90fd\u3067\u500d\u7387\u5730\u57df\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u571f\u5730\u306e\u4e0d\u52d5\u7523\u67fb\u5b9a\u304c\u3057\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u3001\u60c5\u5831\u3092\u53d6\u308a\u63c3\u3048\u3066\u307f\u3066\u8a08\u7b97\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4eac\u90fd\u3067\u4e0d\u52d5\u7523\u67fb\u5b9a\u306e\u91d1\u984d\u30a2\u30c3\u30d7\u3092\u72d9\u3046\u306b\u306f\u3053\u308c\u304c\u91cd\u8981\uff01<\/h2>\n\n\n\n<p 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