1. 幎å1000äžã®å人äºæ¥äž»ã®æåãé¡
å人äºæ¥äž»ãšããŠæŽ»åããäžã§ãèŠèœãšããªãã®ãæåãé¡ã®å°å ¥ã§ãã幎å1000äžåãšããèŠãç®äžã®åå ¥ããæãããŠã©ãã ãå®éã®æå ã«æ®ãã®ãããã®èšç®æ¹æ³ãšå ·äœçãªæ°åã詳ãã解説ããŸãã
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1.1 æåãé¡ã®æŠç®
幎å1000äžåã®å人äºæ¥äž»ã®å Žåãæåãã¯çŽ700ã800äžåçšåºŠãç®å®ãšãªããŸããããã¯çšéãå¿ èŠçµè²»ã®æ¯æãåŸã®å®éã®æåãé¡ã§ãããæåŸçšãäœæ°çšãå人äºæ¥çšãæ¶è²»çšãªã©ããŸããŸãªçšéãå·®ãåŒãããããã§ãã
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1.2 幎å1000äžåã®ããªãŒã©ã³ã¹ã®å Žåã®æåã
ããã«å ·äœçã«ã幎å1000äžåã®ããªãŒã©ã³ã¹ãã©ããããæåãé¡ã«ãªããèŠãŠã¿ãŸããããæåŸçšãäœæ°çšãå人äºæ¥çšãæ¶è²»çšãªã©ã®åèšãå·®ãåŒããåŸã®æåãé¡ã¯çŽ700ã800äžåçšåºŠãšãªããŸãã
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1.3 æåããæžããèŠå ãšãã®å¯Ÿç
æåãé¡ãæžããèŠå ã«ã¯ãçšéã®ä»ã«ãæ§ã ãªèŠçŽ ããããŸããäŸãã°ãå¿ èŠçµè²»ãèªå·±æè³ãåå ¥éã®è¿æžãªã©ãæåãé¡ã«åœ±é¿ãåãŒããŸããããããé©åã«ç®¡çããããšã§æåãé¡ãå¢ããããšãã§ããŸãã
å ·äœçãªå¯ŸçãšããŠã¯ãäºæ¥ã«å¿ èŠãªçµè²»ããã¡ããšèšäžãããçšéãæ£ç¢ºã«èšç®ããŠçŽçšãããç¯çšå¯Ÿçãè¡ããªã©ããããŸããããŸããäœå°è³éãæè³ã«åãããšã§å¢çããããšããããŸãã
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1.4 æåãé¡ãšç掻ã¹ã¿ã€ã«
æåãé¡ã¯ç掻ã¹ã¿ã€ã«ã«å€§ãã圱é¿ãäžããŸãã幎å1000äžåã§ããæåãã700ã800äžåçšåºŠã§ããã°ãç掻ãå°æ¥èšèšã«å¯ŸããŠã©ã®ããã«åœ±é¿ãåãŒãã®ã§ããããã
éŠéœåã§äžäººæ®ãããããå Žåã家è³ãç掻費ãªã©ãèæ ®ãããšãè±ããªç掻ãéãããã«ã¯ãã®æåãé¡ã§ãå³ããé¢ããããŸããäžæ¹ãå°æ¹ã§æ®ããå Žåãå ±åãã®å Žåãæåãé¡æ¬¡ç¬¬ã§ããã«å€¢ã®åºããç掻ãå¯èœã§ãã
ãããã£ãŠã幎åã ãã§ãªããå®éã®æåãé¡ã«æ³šç®ããããã«èŠåã£ãç掻ã¹ã¿ã€ã«ãèšèšããããšãéèŠã§ãã
2. æåãèšç®ã®åºæ¬
幎å1,000äžåã®å人äºæ¥äž»ã®æåããæ£ããç解ããããã«ã¯ãæåŸçšãäœæ°çšãå人äºæ¥çšãæ¶è²»çšãšãã£ãçšéã®èšç®æ¹æ³ãææ¡ããããšãèå¿ã§ãããããã®çšéãã©ã®ããã«èšç®ãããã®ãããããŠããããå®éã«æå ã«æ®ãéé¡ã¯ããããªã®ããäžç·ã«èŠãŠãããŸãããã
ãŸãå§ãã«ãå šäœã®æŠèŠããç解ããŠãããšè¯ãã§ããããçšéã¯ã幎åããå¿ èŠçµè²»ãåŒããéé¡ãã€ãŸã課çšæåŸããèšç®ãããŸãããã®ãããæåããæ£ç¢ºã«èšç®ããããã«ã¯ããŸãèªåã®èª²çšæåŸãæ£ç¢ºã«èšç®ããããšãéèŠãšãªããŸãã
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2.1 æåŸçšãšãã®èšç®æ¹æ³
æåŸçšã¯ãå šãŠã®æåŸè ã«èª²ãããçšéã§ãã幎å1,000äžåã®å Žåããã®çŽ¯é²çšçã¯23%ãšå®ããããŠããŸãããããããã®çšçã¯çŽæ¥çã«å šãŠã®æåŸã«é©çšãããããã§ã¯ãããŸããã幎å1,000äžåã®å Žåã§ããå šé¡ã23%ã®çšçã«ãªãããã§ã¯ãªããããäžéšã®æåŸã ãããã®é«ãçšçã«ãªããŸãã
æåŸçšã¯ããã®å称ãããåããéããæåŸã«å¯ŸããŠèª²ããããã®ã§ããã§ããããèšç®æ¹æ³ã¯ã課çšæåŸ Ã çšçãã§èšç®ããããšãäžè¬çã§ããã§ããã环é²çšçå¶åºŠã«ãããæåŸãå¢ããããšã«é«ãçšçãé©å¿ãããããå°ã è€éã«ãªããŸãã
å ·äœçã«ã¯ã幎å1,000äžåã®å Žåãæåã®195äžåã«å¯ŸããŠã¯5%ã195äžåãè¶ ããéšåã«å¯ŸããŠã¯20%ããããŠ1,000äžåãè¶ ããéšåã«å¯ŸããŠã¯23%ãšããå ·äœçãªçšçãé©çšãããŸãããã®ãããªã¡ãªããªã®ããçšçèšå®ãææ¡ããäžã§ãèªèº«ã®æåŸã«åãããŠé©åãªçšéãèšç®ããŸãããã
2.2 äœæ°çšã®çŽ¹ä»ãšèšç®æ¹æ³
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å ·äœçã«ã¯ãæåŸå²ã¯ãå°æ¹çšæ³ã§å®ããããæåŸçšé¡ã«åºã¥ããŠèšç®ãããåºæ¬çã«ã¯æåŸçšãšåæ§ã®èšç®æ¹æ³ãåãããŸããäžæ¹ã§ãåçå²ã¯äžäººäžäººã«åçã«èª²ããããçšéã§ã幎霢ãæåŸã«é¢ä¿ãªãå šå¡ãåãéé¡ãçŽããŸãã
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2.3 å人äºæ¥çšã®çŽ¹ä»ãšèšç®æ¹æ³
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å ·äœçãªèšç®æ¹æ³ã¯ãã課çšæåŸ Ã å人äºæ¥çšçãã§ãããã ããäºæ¥å¹ŽåºŠã®æåŸé¡ãããé¡ãè¶ ããå Žåã«ã®ã¿ããã®çšéã課ãããŸããå ·äœçã«ã¯ã300äžå以äžã®äºæ¥æåŸã«å¯ŸããŠã¯å人äºæ¥çšã¯é課çšã§ãã
ãããã£ãŠã幎å1,000äžåã®å人äºæ¥äž»ã®å Žåããã®å人äºæ¥çšã®é¡ã¯ã倧ãŸãã«èšã£ãŠçŽ45äžåã»ã©ã«ãªããšèããããŸãããã ããã®æ°å€ã¯æŠç®ã§ãããå ·äœçãªé¡ã¯éœéåºçã«ãã£ãŠç°ãªããããåèªã§ç¢ºèªããããšãå¿ èŠã§ãã
2.4 æ¶è²»çšãšãã®æ±ã
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ã€ãŸãã幎å1,000äžåãè¶ ããå人äºæ¥äž»ã¯æ¶è²»çšãçŽããå¿ èŠããããŸããããã¯ã客ã«æäŸããååããµãŒãã¹ã®äŸ¡æ Œãç®åºããéã«ã10%ã®æ¶è²»çšãäžä¹ãããªããã°ãªããªããšããæå³ã§ãã
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3. æåããå¢ããæ¹æ³
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3.1 æè³ã掻çšããåå ¥ã®å¢å
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3.2 æ°èŠäºæ¥ã®éå§ãšãã®ãã£ã¬ã³ãž
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3.3 ç¯çšå¯Ÿçã®æŠè§
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ãã ããç¯çšå¯Ÿçãå°éç¥èãå¿ èŠãªãããçšç士ã財åæ åœè ã«çžè«ããããšããå§ãããŸãã
3.4 æåãå¢å ã®å®äŸçŽ¹ä»
äžèšã®åææ³ãçšããŠæåããå¢å ãããå®çžŸäŸãšããŠãäžåç£æè³ãè¡ãããã®ã¬ã³ã¿ã«åå ¥ãå®å®çã«åŸãŠããå人äºæ¥äž»ããæ°èŠäºæ¥ãç«ã¡äžãããã®ææãçŸãå§ããããªãŒã©ã³ã¹ãªã©ãããŸãã
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4. ç¯çšã®å ·äœçãªæ¹æ³
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4.1 æ§é€ããã«æŽ»çšããæ¹æ³
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4.2 ä¿éºå¶åºŠã掻çšããç¯çš
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4.3 å¿ èŠçµè²»ã®èšäžãšãã®ãã€ã³ã
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4.4 å®éã«ç¯çšã«æåããäºäŸ
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5. å人äºæ¥äž»ãšäŒç€Ÿå¡ã®æåãæ¯èŒ
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5.1 å人äºæ¥äž»ãšäŒç€Ÿå¡ã®çšéã®éã
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5.4 転è·ãèããéã®åèæ å ±
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6. ãŸãšã
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