{"id":82,"date":"2025-03-03T11:39:50","date_gmt":"2025-03-03T11:39:50","guid":{"rendered":"https:\/\/sakk.jp\/adex\/?post_type=appraisal&#038;p=82"},"modified":"2026-10-15T20:52:16","modified_gmt":"2026-10-15T11:52:16","slug":"%e7%9b%b8%e7%b6%9a%e6%99%82%e3%81%ae%e4%b8%8d%e5%8b%95%e7%94%a3%e9%91%91%e5%ae%9a%e8%a9%95%e4%be%a1%e3%81%ae%e9%87%8d%e8%a6%81%e6%80%a7%e3%81%a8%e6%b4%bb%e7%94%a8%e6%96%b9%e6%b3%95","status":"publish","type":"appraisal","link":"https:\/\/sakk.jp\/adex\/appraisal\/%e7%9b%b8%e7%b6%9a%e6%99%82%e3%81%ae%e4%b8%8d%e5%8b%95%e7%94%a3%e9%91%91%e5%ae%9a%e8%a9%95%e4%be%a1%e3%81%ae%e9%87%8d%e8%a6%81%e6%80%a7%e3%81%a8%e6%b4%bb%e7%94%a8%e6%96%b9%e6%b3%95\/","title":{"rendered":"\u76f8\u7d9a\u6642\u306e\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u3067\u5206\u3051\u305f\u30443\u3064\u306e\u76ee\u7684\uff5c\u30a2\u30c7\u30c3\u30af\u30b9\u30ea\u30b5\u30fc\u30c1\u30a2\u30f3\u30c9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e"},"content":{"rendered":"<figure><img src=\"https:\/\/sakk.jp\/adex\/wp-content\/uploads\/2026\/10\/adex-evaluation-process.png\" alt=\"\u76f8\u7d9a\u6642\u306e\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u524d\u63d0\u3092\u6574\u7406\u3059\u308b\u56f3\uff1a\u76ee\u7684\u3068\u6642\u70b9\u3001\u6a29\u5229\u3068\u8cc7\u6599\u3001\u5206\u6790\u3068\u8aac\u660e\" width=\"1400\" height=\"720\" loading=\"lazy\" decoding=\"async\" \/><figcaption>\u91d1\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u524d\u63d0\u3068\u78ba\u8a8d\u8cc7\u6599\u3092\u305d\u308d\u3048\u3066\u691c\u8a0e\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\n<div class=\"sa-column-wrapper\">\n<div class=\"adex-summary\">\n<p><strong>\u3053\u306e\u8a18\u4e8b\u306e\u7d50\u8ad6<\/strong><\/p>\n<p>\u76f8\u7d9a\u6642\u306e\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306f\u3001\u907a\u7523\u5206\u5272\u3001\u7a0e\u52d9\u7533\u544a\u3001\u58f2\u5374\u306e\u3046\u3061\u4f55\u306b\u4f7f\u3046\u304b\u3092\u660e\u78ba\u306b\u3057\u3066\u4f9d\u983c\u3057\u307e\u3059\u3002\u9451\u5b9a\u66f8\u306f\u4fa1\u683c\u306e\u6839\u62e0\u3092\u8aac\u660e\u3059\u308b\u8cc7\u6599\u3067\u3042\u308a\u3001\u7bc0\u7a0e\u3084\u5408\u610f\u3092\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"adex-intro\">\n<p>\u3053\u306e\u8a18\u4e8b\u306e\u5bfe\u8c61\uff1a\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u3092\u691c\u8a0e\u3059\u308b\u65b9\u3001\u76f8\u7d9a\u4eba\u3078\u306e\u8aac\u660e\u3092\u884c\u3046\u5b9f\u52d9\u62c5\u5f53\u8005\u3002<\/p>\n<p>\u500b\u5225\u306e\u7a0e\u52d9\u7533\u544a\u30fb\u6cd5\u5f8b\u5224\u65ad\u30fb\u9451\u5b9a\u8a55\u4fa1\u984d\u306e\u6c7a\u5b9a\u306b\u306f\u3001\u5bfe\u8c61\u7269\u4ef6\u306e\u8cc7\u6599\u3068\u5c02\u9580\u5bb6\u306b\u3088\u308b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u5185\u5bb9\u78ba\u8a8d\u30fb\u66f4\u65b0\uff1a2026\u5e7410\u670815\u65e5\u3002<\/p>\n<h2 id=\"quality-1\">\u76f8\u7d9a\u6642\u306e\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306f\u3001\u4f55\u306e\u305f\u3081\u306b\u4f7f\u3046\u304b\u3092\u6c7a\u3081\u308b<\/h2>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u304c\u77e5\u308a\u305f\u3044\u6570\u5b57\u306f\u4e00\u3064\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u907a\u7523\u306e\u5206\u3051\u65b9\u3092\u8a71\u3057\u5408\u3046\u305f\u3081\u306e\u4fa1\u5024\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u305f\u3081\u306e\u8a55\u4fa1\u3001\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u306e\u4fa1\u683c\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u4f9d\u983c\u3067\u306f\u3001\u4f9d\u983c\u76ee\u7684\u3001\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u30fb\u5efa\u7269\u3084\u6a29\u5229\u3001\u4fa1\u683c\u6642\u70b9\u3092\u6700\u521d\u306b\u305d\u308d\u3048\u307e\u3059\u3002\u4fa1\u683c\u6642\u70b9\u3068\u306f\u3001\u3044\u3064\u306e\u4fa1\u683c\u3092\u6c42\u3081\u308b\u304b\u3068\u3044\u3046\u57fa\u6e96\u65e5\u3067\u3059\u3002\u73fe\u5728\u306e\u72b6\u614b\u3060\u3051\u3092\u898b\u3066\u3001\u904e\u53bb\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u72b6\u614b\u3068\u540c\u3058\u3060\u3068\u6271\u308f\u306a\u3044\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"sa-table-responsive\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">\u4f7f\u3046\u5834\u9762<\/th>\n<th scope=\"col\">\u6700\u521d\u306b\u6c7a\u3081\u308b\u3053\u3068<\/th>\n<th scope=\"col\">\u7d50\u679c\u3092\u4f7f\u3046\u969b\u306e\u6ce8\u610f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u907a\u7523\u5206\u5272\u306e\u8a71\u5408\u3044<\/td>\n<td>\u8a55\u4fa1\u5bfe\u8c61\u3068\u57fa\u6e96\u65e5\u3001\u95a2\u4fc2\u8005\u3078\u63d0\u793a\u3059\u308b\u8cc7\u6599<\/td>\n<td>\u9451\u5b9a\u66f8\u3060\u3051\u3067\u5206\u3051\u65b9\u3084\u5408\u610f\u304c\u6c7a\u307e\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u7a0e\u7533\u544a<\/td>\n<td>\u7a0e\u52d9\u4e0a\u306e\u8a55\u4fa1\u30eb\u30fc\u30eb\u3068\u500b\u5225\u306e\u8ad6\u70b9<\/td>\n<td>\u9451\u5b9a\u8a55\u4fa1\u984d\u304c\u4f4e\u304f\u3066\u3082\u3001\u305d\u306e\u307e\u307e\u7533\u544a\u984d\u306b\u7f6e\u304d\u63db\u3048\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u5374\u306e\u691c\u8a0e<\/td>\n<td>\u58f2\u5374\u5bfe\u8c61\u30fb\u6642\u671f\u30fb\u5229\u7528\u72b6\u6cc1<\/td>\n<td>\u9451\u5b9a\u8a55\u4fa1\u984d\u3068\u8cb7\u4e3b\u304c\u63d0\u793a\u3059\u308b\u91d1\u984d\u306f\u4e00\u81f4\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"quality-2\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u9451\u5b9a\u8a55\u4fa1\u3092\u6df7\u540c\u3057\u306a\u3044<\/h2>\n<p>\u56fd\u7a0e\u5e81\u306f\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u3057\u3066\u8def\u7dda\u4fa1\u65b9\u5f0f\u3068\u500d\u7387\u65b9\u5f0f\u3092\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002\u5bb6\u5c4b\u306f\u539f\u5247\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002\u8cc3\u8cb8\u72b6\u6cc1\u3084\u7279\u4f8b\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u78ba\u8a8d\u3059\u308b\u4e8b\u9805\u3082\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u7a0e\u52d9\u4e0a\u306e\u8a55\u4fa1\u3068\u3001\u500b\u5225\u306e\u6761\u4ef6\u3092\u8abf\u3079\u3066\u6c42\u3081\u308b\u9451\u5b9a\u8a55\u4fa1\u306f\u76ee\u7684\u3084\u524d\u63d0\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u300c\u5dee\u304c\u3042\u308b\u304b\u3089\u8aa4\u308a\u300d\u300c\u4f4e\u3044\u65b9\u3092\u81ea\u7531\u306b\u9078\u3079\u308b\u300d\u3068\u306f\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002\u9451\u5b9a\u66f8\u304c\u3042\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u56de\u907f\u3001\u7533\u544a\u5185\u5bb9\u306e\u627f\u8a8d\u304c\u4fdd\u8a3c\u3055\u308c\u308b\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u7533\u544a\u3078\u306e\u4f7f\u3044\u65b9\u306f\u7a0e\u7406\u58eb\u7b49\u3068\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"sa-source-link\">\u53c2\u8003\u8cc7\u6599\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1<\/a>\uff0f<a href=\"https:\/\/www.mlit.go.jp\/totikensangyo\/totikensangyo_tk4_000024.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\uff1a\u6cd5\u4ee4\u30fb\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u57fa\u6e96\u7b49<\/a><\/div>\n<h2 id=\"quality-3\">\u4f9d\u983c\u524d\u306b\u305d\u308d\u3048\u308b\u8cc7\u6599\u3068\u9032\u3081\u65b9<\/h2>\n<p>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u516c\u56f3\u30fb\u6e2c\u91cf\u56f3\u3001\u5efa\u7269\u56f3\u9762\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u660e\u7d30\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u3001\u4fee\u7e55\u8a18\u9332\u3092\u96c6\u3081\u3001\u5165\u624b\u3067\u304d\u306a\u3044\u3082\u306e\u3092\u4e00\u89a7\u306b\u3057\u307e\u3059\u3002\u8cc7\u6599\u3092\u3059\u3079\u3066\u305d\u308d\u3048\u308b\u307e\u3067\u76f8\u8ac7\u3092\u5f85\u3064\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e0d\u660e\u306a\u70b9\u3092\u63a8\u6e2c\u3067\u57cb\u3081\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u76ee\u7684\u3068\u63d0\u51fa\u5148\u306e\u78ba\u8a8d\u3001\u8abf\u67fb\u7bc4\u56f2\u3068\u8cbb\u7528\u30fb\u7d0d\u671f\u306e\u78ba\u8a8d\u3001\u73fe\u5730\u8abf\u67fb\u3068\u5206\u6790\u3001\u5831\u544a\u66f8\u306e\u8aac\u660e\u3068\u3044\u3046\u9806\u306b\u9032\u3081\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306e\u671f\u9650\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002\u9451\u5b9a\u306e\u4f9d\u983c\u306b\u3088\u3063\u3066\u7533\u544a\u671f\u9650\u304c\u5ef6\u3073\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"sa-source-link\">\u53c2\u8003\u8cc7\u6599\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e<\/a><\/div>\n<h2 id=\"quality-4\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<div class=\"sa-qa-box\">\n<h3>Q. \u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306b\u306f\u3001\u5fc5\u305a\u9451\u5b9a\u66f8\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n<p>A. \u3059\u3079\u3066\u306e\u76f8\u7d9a\u3067\u4e00\u5f8b\u306b\u5fc5\u8981\u3068\u306a\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4fa1\u683c\u306b\u95a2\u3059\u308b\u4e89\u70b9\u3001\u63d0\u51fa\u5148\u304c\u6c42\u3081\u308b\u8cc7\u6599\u3001\u8cbb\u7528\u3084\u671f\u9650\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u6027\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sa-qa-box\">\n<h3>Q. \u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u907a\u7523\u5206\u5272\u3092\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u304b\uff1f<\/h3>\n<p>A. \u5354\u8b70\u3067\u3069\u306e\u8cc7\u6599\u3092\u7528\u3044\u308b\u304b\u3068\u7a0e\u52d9\u4e0a\u306e\u8a55\u4fa1\u306f\u5225\u306e\u554f\u984c\u3067\u3059\u3002\u91d1\u984d\u306e\u610f\u5473\u3068\u57fa\u6e96\u65e5\u3092\u5171\u6709\u3057\u3001\u5177\u4f53\u7684\u306a\u5206\u5272\u65b9\u6cd5\u3084\u6cd5\u7684\u306a\u4e89\u3044\u306f\u5f01\u8b77\u58eb\u7b49\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h2 id=\"quality-5\">\u30a2\u30c7\u30c3\u30af\u30b9\u306e\u8996\u70b9\uff1a\u6bd4\u8f03\u3059\u308b\u6570\u5b57\u306e\u524d\u63d0\u3092\u4e00\u679a\u306b\u307e\u3068\u3081\u308b<\/h2>\n<p>\u30a2\u30c7\u30c3\u30af\u30b9\u30ea\u30b5\u30fc\u30c1\u30a2\u30f3\u30c9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u4fa1\u683c\u306e\u5927\u5c0f\u3088\u308a\u5148\u306b\u3001\u6bd4\u8f03\u3059\u308b\u6570\u5b57\u306e\u76ee\u7684\u3068\u6761\u4ef6\u3092\u305d\u308d\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3060\u3068\u8003\u3048\u307e\u3059\u3002\u6b21\u306e\u8868\u306f\u3001\u8cc7\u6599\u304c\u6df7\u5728\u3059\u308b\u72b6\u6cc1\u3092\u8aac\u660e\u3059\u308b\u4eee\u60f3\u4f8b\u3067\u3059\u3002\u91d1\u984d\u306f\u5b9f\u5728\u7269\u4ef6\u306e\u8a55\u4fa1\u3084\u7a0e\u984d\u3092\u793a\u3057\u307e\u305b\u3093\u3002<\/p>\n<div class=\"sa-table-responsive\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">\u60f3\u5b9a\u8cc7\u6599<\/th>\n<th scope=\"col\">\u4eee\u306e\u91d1\u984d<\/th>\n<th scope=\"col\">\u78ba\u8a8d\u3057\u305f\u3044\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u76f8\u7d9a\u7a0e\u7533\u544a\u7528\u306e\u8a66\u7b97<\/td>\n<td>2,000\u4e07\u5186<\/td>\n<td>\u9069\u7528\u3059\u308b\u5e74\u3068\u6a29\u5229\u30fb\u7279\u4f8b\u306e\u6761\u4ef6<\/td>\n<\/tr>\n<tr>\n<td>\u73fe\u5728\u6642\u70b9\u306e\u9451\u5b9a\u8a55\u4fa1<\/td>\n<td>3,000\u4e07\u5186<\/td>\n<td>\u5bfe\u8c61\u7bc4\u56f2\u3068\u5229\u7528\u72b6\u6cc1\u3001\u8abf\u67fb\u306e\u6761\u4ef6<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u5374\u5e0c\u671b\u984d<\/td>\n<td>3,500\u4e07\u5186<\/td>\n<td>\u5e0c\u671b\u4fa1\u683c\u3067\u3042\u308a\u6210\u7d04\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u91d1\u984d\u306b\u5dee\u304c\u3042\u3063\u3066\u3082\u3001\u7570\u306a\u308b\u6761\u4ef6\u306e\u6570\u5b57\u3092\u5358\u7d14\u5e73\u5747\u3057\u3066\u300c\u6b63\u89e3\u300d\u306b\u3057\u307e\u305b\u3093\u3002\u5404\u8cc7\u6599\u306e\u4f5c\u6210\u8005\u3078\u5dee\u306e\u7406\u7531\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3001\u8a71\u5408\u3044\u306e\u51fa\u767a\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u8a71\u3057\u5408\u3044\u3092\u59cb\u3081\u308b\u524d\u306e\u6574\u7406\u30b7\u30fc\u30c8<\/h2>\n<ol>\n<li>\u907a\u7523\u5206\u5272\u306e\u305f\u3081\u306e\u6bd4\u8f03\u304b\u3001\u7a0e\u52d9\u7533\u544a\u304b\u3001\u58f2\u5374\u306e\u691c\u8a0e\u304b\u3092\u660e\u8a18\u3059\u308b\u3002<\/li>\n<li>\u4fa1\u683c\u3092\u6bd4\u8f03\u3059\u308b\u6642\u70b9\u3068\u3001\u7269\u4ef6\u30fb\u6a29\u5229\u306e\u7bc4\u56f2\u3092\u95a2\u4fc2\u8005\u3067\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li>\u5951\u7d04\u3084\u73fe\u6cc1\u306e\u8cc7\u6599\u3092\u305d\u308d\u3048\u3001\u4e0d\u660e\u70b9\u3092\u5225\u306b\u8a18\u9332\u3059\u308b\u3002<\/li>\n<li>\u6cd5\u5f8b\u4e0a\u306e\u4e89\u70b9\u306f\u5f01\u8b77\u58eb\u3001\u7533\u544a\u4e0a\u306e\u53d6\u6271\u3044\u306f\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<\/ol>\n<h2>\u6b21\u306b\u78ba\u8a8d\u3057\u305f\u3044\u57fa\u790e\u77e5\u8b58<\/h2>\n<ul>\n<li><a 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