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class=\"kyocho\">\u300c\u767a\u751f\u4e3b\u7fa9\u300d<\/span>\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u3053\u3067\u96e3\u3057\u3044\u306e\u304c\u3001\u58f2\u4e0a\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u58f2\u4e0a\u539f\u4fa1\u3068\u3001\u305d\u308c\u4ee5\u5916\u306e\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3067\u306f\u3001\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u58f2\u4e0a\u539f\u4fa1\u306f\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u305f\u5e74\u5ea6\u3068\u540c\u3058\u5e74\u5ea6\u3067\u7d4c\u8cbb\uff08\u58f2\u4e0a\u539f\u4fa1\uff09\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306f\u3001\u767a\u751f\u3057\u305f\u5e74\u5ea6\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7269\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u8a72\u5f53\u3059\u308b\u6587\u623f\u5177\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u767a\u751f\u4e3b\u7fa9\u3067\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u6587\u623f\u5177\u3092\u8cfc\u5165\u3057\u305f\u4e8b\u5b9f\u304c\u767a\u751f\u3057\u305f\u3001\u8cfc\u5165\u3057\u305f\u65e5\u306e\u8cbb\u7528\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u58f2\u4e0a\u539f\u4fa1\u306b\u8a72\u5f53\u3059\u308b\u8ca9\u58f2\u7528\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3067\u3059\u3002\u3053\u308c\u304c\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u8cfc\u5165\u3057\u305f\u4e8b\u5b9f\u304c\u767a\u751f\u3057\u305f\u3001\u8cfc\u5165\u3057\u305f\u65e5\u306e\u8cbb\u7528\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u58f2\u4e0a\u539f\u4fa1\u306f\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u8ca9\u58f2\u7528\u5546\u54c1\u304c\u58f2\u308c\u305f\u5e74\u5ea6\u306e\u7d4c\u8cbb\uff08\u58f2\u4e0a\u539f\u4fa1\uff09\u306b\u3057\u307e\u3059\u3002\u3082\u3057\u3001\u7fcc\u5e74\u306b\u8ca9\u58f2\u7528\u5546\u54c1\u304c\u58f2\u308c\u305f\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306e\u7d4c\u8cbb\uff08\u58f2\u4e0a\u539f\u4fa1\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u51e6\u7406\u3092\u9593\u9055\u3048\u308b\u3068\u6240\u5f97\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u306b\u5f71\u97ff\u304c\u3067\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u58f2\u4e0a\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u51e6\u7406\u65b9\u6cd5<\/h2>\n<h3>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u58f2\u4e0a\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u4ed5\u8a33<\/h3>\n<p>\u58f2\u4e0a\u3068\u8cbb\u7528\u3092\u3044\u3064\u8a08\u4e0a\u3059\u308b\u304b\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u898b\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f7f\u3063\u305f\u53d6\u5f15\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305a\u306f\u58f2\u4e0a\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u9867\u5ba2\u304c\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u3068\u304d\u306a\u3069\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f7f\u3063\u305f\u5834\u5408\u306f\u3001\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u3068\u304d\u3068\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u304b\u3089\u5165\u91d1\u3055\u308c\u308b\u65e5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span class=\"kyocho\">\u8ca9\u58f2\u3057\u305f\u65e5\u3068\u5165\u91d1\u3055\u308c\u305f\u65e5\u306e2\u3064\u306e\u4ed5\u8a33\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002<\/p>\n<h4>\u4f8b\uff09\u9867\u5ba2\u304c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u5546\u54c150,000\u5186\u3092\u8cfc\u5165\u3057\u3001\u5f8c\u65e5\u4e8b\u696d\u7528\u306e\u901a\u5e33\u306b\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u624b\u6570\u65992,000\u5186\u304c\u5dee\u3057\u5f15\u304b\u308c\u305f\u6b8b\u9ad848,000\u5186\u304c\u632f\u308a\u8fbc\u307e\u308c\u305f\u3002<\/h4>\n<h5>\u2460\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u65e5<\/h5>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<td>\u58f2\u4e0a\u9ad8<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<td>\u30af\u30ec\u30b8\u30c3\u30c8\u58f2\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u3066\u3044\u308b\u305f\u3081\u58f2\u4e0a\u9ad8\u3067\u3001\u307e\u305f\u5165\u91d1\u304c\u307e\u3060\u306e\u305f\u3081\u3001\u58f2\u639b\u91d1\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<h5>\u2461\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u304b\u3089\u5165\u91d1\u3055\u308c\u305f\u65e5<\/h5>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">48,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td style=\"text-align: right;\">50,000\u5186<\/td>\n<td>\u30af\u30ec\u30b8\u30c3\u30c8\u58f2\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u652f\u6255\u624b\u6570\u6599<\/td>\n<td style=\"text-align: right;\">&nbsp;2,000\u5186<\/td>\n<td><\/td>\n<td><\/td>\n<td>\u30af\u30ec\u30b8\u30c3\u30c8\u624b\u6570\u6599<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5165\u91d1\u65e5\u3067\u306f\u3001\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3057\u305f\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30af\u30ec\u30b8\u30c3\u30c8\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e\u306b\u6ce8\u610f<\/h3>\n<p>\u4e00\u822c\u7684\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u3088\u308b\u58f2\u4e0a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u4f1a\u793e\u3084\u4fe1\u8ca9\u4f1a\u793e\u304b\u3089\u624b\u6570\u6599\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u5165\u91d1\u3055\u308c\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u3053\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e\u533a\u5206\u306b\u3064\u3044\u3066\u3001\u6c17\u3092\u3064\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u6570\u6599\u3068\u3044\u3046\u540d\u76ee\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u6cd5\u3067\u306f\u3001<span class=\"kyocho\">\u5229\u606f\u3084\u5272\u5f15\u6599\u306a\u3069\u3068\u540c\u3058\u304f\u975e\u8ab2\u7a0e<\/span>\u3068\u3055\u308c\u3001\u6d88\u8cbb\u7a0e\u306e\u7d4c\u8cbb\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u6642\u306b\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u984d\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u3066\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u51e6\u7406\u65b9\u6cd5<\/h2>\n<h3>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u3066\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u4ed5\u8a33<\/h3>\n<p>\u6b21\u306b\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u3066\u8cbb\u7528\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u3066\u5546\u54c1\u7b49\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u65e5\u3068\u5f8c\u65e5\u901a\u5e33\u304b\u3089\u4ee3\u91d1\u304c\u5f15\u304d\u843d\u3068\u3055\u308c\u308b\u65e5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span class=\"kyocho\">\u5546\u54c1\u8cfc\u5165\u65e5\u3068\u4ee3\u91d1\u5f15\u304d\u843d\u3068\u3057\u65e5\u306e2\u3064\u306e\u4ed5\u8a33\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002<\/p>\n<h4>\u4f8b\uff09\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u6d88\u8017\u54c160,000\u5186\u3092\u8cfc\u5165\u3057\u3001\u5f8c\u65e5\u4e8b\u696d\u7528\u306e\u901a\u5e33\u304b\u3089\u4ee3\u91d1\u304c\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u3002<\/h4>\n<h5>\u2460\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u65e5<\/h5>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u6d88\u8017\u54c1\u8cbb<\/td>\n<td style=\"text-align: right;\">60,000\u5186<\/td>\n<td>\u672a\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">60,000\u5186<\/td>\n<td>\u6d88\u8017\u54c1\u8cfc\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6d88\u8017\u54c1\u306e\u8cfc\u5165\u304c\u767a\u751f\u3057\u305f\u306e\u3067\u6d88\u8017\u54c1\u8cbb\u3067\u3001\u307e\u305f\u3001\u4ee3\u91d1\u306e\u652f\u6255\u3044\u306f\u5f8c\u65e5\u306e\u305f\u3081\u672a\u6255\u91d1\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<h5>\u2461\u4ee3\u91d1\u306e\u5f15\u304d\u843d\u3068\u3057\u65e5<\/h5>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">60,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: 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style=\"text-align: right;\">60,000\u5186<\/td>\n<td>\u672a\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">60,000\u5186<\/td>\n<td>\u6d88\u8017\u54c1\u8cfc\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5546\u54c1\u8cfc\u5165\u65e5\u306e\u4ed5\u8a33\u306f\u3001\u4e00\u62ec\u6255\u3044\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h5>\u2461\u6bce\u6708\u306e\u4ee3\u91d1\u306e\u5f15\u304d\u843d\u3068\u3057\u65e5<\/h5>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u91d1<\/td>\n<td style=\"text-align: right;\">10,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"text-align: right;\">11,000\u5186<\/td>\n<td>\u30ab\u30fc\u30c9\u4ee3\u91d1\u652f\u6255<\/td>\n<\/tr>\n<tr>\n<td>\u652f\u6255\u624b\u6570\u6599<\/td>\n<td style=\"text-align: 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class=\"kyocho\">\u6d88\u8cbb\u7a0e\u306f\u975e\u8ab2\u7a0e<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u4eca\u5f8c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u3063\u3066\u3082\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f7f\u3063\u305f\u58f2\u4e0a\u3084\u652f\u6255\u3044\u306e\u5897\u52a0\u304c\u898b\u8fbc\u307e\u308c\u307e\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u6b63\u3057\u3044\u51e6\u7406\u3092\u3057\u306a\u3044\u3068\u3001\u6240\u5f97\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306e\u7a0e\u984d\u3092\u9593\u9055\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u305c\u3072\u3001\u3053\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u6b63\u3057\u3044\u51e6\u7406\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"sankou\">\n<div class=\"ttl-sankou\">\u53c2\u8003\u30b5\u30a4\u30c8URL<\/div>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/06\/02.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener 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