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id=\"08\">\u7279\u5225\u5fb4\u53ce\u4f4f\u6c11\u7a0e\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p>\u305d\u3082\u305d\u3082\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306f\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u300c\u7279\u5225\u5fb4\u53ce\u300d\u3068\u81ea\u5206\u3067\u7d0d\u4ed8\u3059\u308b\u300c\u666e\u901a\u5fb4\u53ce\u300d\u306b\u5927\u5225\u3067\u304d\u307e\u3059\u3002\u7279\u5225\u5fb4\u53ce\u3092\u9078\u629e\u3057\u305f\u7d66\u6599\u306e\u652f\u7d66\u5bfe\u8c61\u8005\u306b\u5bfe\u3057\u3066\u3001\u5404\u5e02\u533a\u753a\u6751\u304b\u3089\u901a\u77e5\u3055\u308c\u305f\u4f4f\u6c11\u7a0e\u3092\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3001\u652f\u7d66\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u6bce\u6708\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"09\">\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u9808\u306b\u306a\u308b<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3092\u4f1a\u793e\u304c\u4ee3\u884c\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f1\u6708\uff5e12\u6708\u307e\u3067\u306b\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u3068\u5e74\u9593\u6240\u5f97\u7a0e\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3001\u5e74\u9593\u6240\u5f97\u7a0e18\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u5929\u5f15\u984d\u304c\u591a\u3059\u304e\u308b\u305f\u3081\u3001\u5dee\u984d\u306e\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d20\u4e07\u5186\uff0d\u5e74\u9593\u6240\u5f97\u7a0e18\u4e07\u5186\uff1d2\u4e07\u5186\u300d\u3092\u7d66\u6599\u306e\u652f\u7d66\u5bfe\u8c61\u8005\u306b\u9084\u4ed8\uff08\u8fd4\u91d1\uff09\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d18\u4e07\u5186\u3001\u5e74\u9593\u6240\u5f97\u7a0e20\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u5929\u5f15\u984d\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u5dee\u984d\u306e\u300c\u5e74\u9593\u6240\u5f97\u7a0e20\u4e07\u5186\uff0d\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d18\u4e07\u5186\uff1d2\u4e07\u5186\u300d\u3092\u8ffd\u52a0\u5fb4\u53ce\uff08\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\uff09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u3082\u5e74\u672b\u8abf\u6574\u4e8b\u52d9\u306e\u4e00\u74b0\u3068\u3057\u3066\u5b9f\u65bd\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u652f\u7d66\u5bfe\u8c61\u8005\u3054\u3068\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff08\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u8cc7\u6599\uff09\u3092\u5404\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3057\u3001\u62c5\u5f53\u90e8\u7f72\u3067\u8a08\u7b97\u3057\u305f\u4f4f\u6c11\u7a0e\u3092\u4f1a\u793e\u306b\u901a\u77e5\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"10\">\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308b<\/h3>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084\u7279\u5225\u5fb4\u53ce\u306e\u4f4f\u6c11\u7a0e\u306f\u6bce\u6708\u7d0d\u4ed8\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u5bfe\u8c61\u8005\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7279\u4f8b\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u304c\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u3067\u3059\u3002\u7d0d\u671f\u306e\u7279\u4f8b\u3068\u306f\u3001\u7d0d\u4ed8\u56de\u6570\u3092\u6bce\u670812\u56de\u304b\u3089\u5e742\u56de\u306b\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u7d0d\u671f\u9650\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff1a1\u6708\u5206\uff5e6\u6708\u5206\u306f7\u670810\u65e5\u30017\u6708\u5206\uff5e12\u6708\u5206\u306f\u7fcc\u5e741\u670820\u65e5<\/li>\n<li>\u4f4f\u6c11\u7a0e\uff1a6\u6708\u5206\uff5e11\u6708\u5206\u306f12\u670810\u65e5\u300112\u6708\u5206\uff5e\u7fcc\u5e745\u6708\u5206\u306f\u7fcc\u5e746\u670810\u65e5<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306b\u6b21\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u6e90\u6cc9\u6240\u5f97\u7a0e\uff1a\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u6708\u306e\u524d\u6708\u672b\u65e5\uff08\u4f8b\u30006\u6708\u304b\u3089\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u63d0\u51fa\u671f\u9650\u306f5\u6708\u672b\u65e5\uff09<\/li>\n<li>\u4f4f\u6c11\u7a0e\uff1a\u3055\u3044\u305f\u307e\u5e02\u306e\u5834\u5408\u306f\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u6708\u306e20\u65e5\uff08\u4f8b\u30006\u6708\u304b\u3089\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u63d0\u51fa\u671f\u9650\u306f6\u670820\u65e5\uff09<\/li>\n<\/ul>\n<h2 id=\"11\">\u300c\u7d66\u6599\u2192\u5916\u6ce8\u8cbb\u300d\u306b\u5207\u308a\u66ff\u3048\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u306a\u3069\u96c7\u7528\u5951\u7d04\u304c\u5f93\u696d\u54e1\u4ee5\u5916\u306e\u4eba\u3084\u4f1a\u793e\u306b\u4ed5\u4e8b\u3092\u5916\u6ce8\u3059\u308b\u30b1\u30fc\u30b9\u304c\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u7a0e\u91d1\u9762\u304b\u3089\u300c\u7d66\u6599\u2192\u5916\u6ce8\u8cbb\u300d\u306b\u5207\u308a\u66ff\u3048\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"12\">\u5916\u6ce8\u8cbb\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b<\/h3>\n<p>\u5916\u6ce8\u8cbb\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u652f\u6255\u984d\u304c\u540c\u984d\u306a\u3089\u7d66\u6599\u3092\u652f\u6255\u3046\u3088\u308a\u3082\u6d88\u8cbb\u7a0e\u3092\u5b89\u304f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4eba\u4ef6\u8cbb\u3092\u5e74\u9593550\u4e07\u5186\u652f\u6255\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u5916\u6ce8\u8cbb\u306b\u3057\u305f\u5834\u5408\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306f\u7a0e\u629c\u4fa1\u683c500\u4e07\u5186\u306e10\uff05\u76f8\u5f53\u984d\u306e50\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3 id=\"13\">\u5e74\u672b\u8abf\u6574\u306e\u5fc5\u8981\u306a\u3057<\/h3>\n<p>\u30c7\u30b6\u30a4\u30ca\u30fc\u306a\u3069\u7279\u5b9a\u306e\u696d\u7a2e\u4ee5\u5916\u306e\u696d\u7a2e\u3078\u306e\u5916\u6ce8\u8cbb\u306e\u652f\u6255\u3044\u306b\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3082\u3061\u308d\u3093\u3001\u7279\u5225\u5fb4\u53ce\u306e\u4f4f\u6c11\u7a0e\u3082\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u9650\u5b9a\u3055\u308c\u305f\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3001\u5916\u6ce8\u8cbb\u306e\u652f\u6255\u5bfe\u8c61\u8005\u306f\u7121\u95a2\u4fc2\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d66\u6599\u3092\u652f\u6255\u3046\u3088\u308a\u3082\u4e8b\u52d9\u7684\u624b\u9593\u304c\u7701\u3051\u307e\u3059\u3002<\/p>\n<h3 id=\"14\">\u5bb6\u65cf\u3078\u306e\u5916\u6ce8\u8cbb\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/h3>\n<p>\u6240\u5f97\u7a0e\u6cd556\u6761\u306e\u300c\u4e8b\u696d\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u308b\u89aa\u65cf\u304c\u3042\u308b\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u3001\u540c\u3058\u5bb6\u8a08\u306e\u5bb6\u65cf\u3078\u306e\u5916\u6ce8\u8cbb\u306f\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u914d\u5076\u8005\u306b\u5bfe\u3059\u308b\u652f\u6255\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"15\">\u7a0e\u52d9\u8abf\u67fb\u3067\u72d9\u308f\u308c\u3084\u3059\u3044<\/h3>\n<p>\u300c\u7d66\u6599\u2192\u5916\u6ce8\u8cbb\u300d\u306b\u5207\u308a\u66ff\u3048\u308b\u3068\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3082\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u652f\u6255\u5074\u306f\u5916\u6ce8\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u305f\u304c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5916\u6ce8\u8cbb\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u4e89\u70b9\u306b\u306a\u308a\u3084\u3059\u3044\u9805\u76ee\u306e\u3072\u3068\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3082\u305d\u3082\u7a0e\u52d9\u4e0a\u3001\u5916\u6ce8\u8cbb\u3068\u3057\u3066\u3044\u3066\u3082\u3001\u8acb\u8ca0\u5951\u7d04\u306a\u3069\u3092\u7d50\u3093\u3060\u5916\u6ce8\u5148\u3068\u306e\u4ed5\u4e8b\u5185\u5bb9\u304c\u96c7\u7528\u5951\u7d04\u306e\u5f93\u696d\u54e1\u3068\u5909\u308f\u308a\u306a\u3051\u308c\u3070\u7d66\u6599\u3068\u540c\u3058\u53d6\u308a\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d66\u6599\u3068\u5916\u6ce8\u8cbb\u306e\u533a\u5206\u306f\u6b21\u306e\u9805\u76ee\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3057\u305f\u5185\u5bb9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\uff081\uff09\u307b\u304b\u306e\u4eba\u306b\u5165\u308c\u66ff\u308f\u3063\u3066\u3082\u696d\u52d9\u9042\u884c\u304c\u3067\u304d\u308b<\/h4>\n<ul>\n<li>\u5165\u308c\u66ff\u308f\u3063\u305f\u3089\u696d\u52d9\u9042\u884c\u3067\u304d\u306a\u3044\uff1a\u5916\u6ce8\u8cbb<\/li>\n<li>\u5165\u308c\u66ff\u308f\u3063\u3066\u3082\u696d\u52d9\u9042\u884c\u3067\u304d\u308b\uff1a\u7d66\u6599<\/li>\n<\/ul>\n<h4>\uff082\uff09\u767a\u6ce8\u8005\u306e\u6307\u63ee\u76e3\u7763\u3092\u53d7\u3051\u308b\u304b\u3069\u3046\u304b<\/h4>\n<ul>\n<li>\u6307\u63ee\u76e3\u7763\u3092\u53d7\u3051\u306a\u3044\uff1a\u5916\u6ce8\u8cbb<\/li>\n<li>\u6307\u63ee\u76e3\u7763\u3092\u53d7\u3051\u308b\uff1a\u7d66\u6599<\/li>\n<\/ul>\n<h4>\uff083\uff09\u4ed5\u4e8b\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u304f\u3067\u3082\u767a\u6ce8\u8005\u306b\u8acb\u6c42\u3067\u304d\u308b\u304b\u3069\u3046\u304b<\/h4>\n<ul>\n<li>\u8acb\u6c42\u3067\u304d\u306a\u3044\uff1a\u5916\u6ce8\u8cbb<\/li>\n<li>\u8acb\u6c42\u3067\u304d\u308b\uff1a\u7d66\u6599<\/li>\n<\/ul>\n<h4>\uff084\uff09\u767a\u6ce8\u8005\u304b\u3089\u4ed5\u4e8b\u306b\u304b\u304b\u308b\u6750\u6599\u307e\u305f\u306f\u7528\u5177\u306a\u3069\u3092\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/h4>\n<ul>\n<li>\u63d0\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\uff1a\u5916\u6ce8\u8cbb<\/li>\n<li>\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\uff1a\u7d66\u6599<\/li>\n<\/ul>\n<h2 id=\"16\">\u307e\u3068\u3081<\/h2>\n<p>\u7d66\u6599\u3068\u5916\u6ce8\u8cbb\u3092\u6bd4\u8f03\u3057\u305f\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u306f\u5916\u6ce8\u8cbb\u306b\u3057\u305f\u307b\u3046\u304c\u4e8b\u52d9\u7684\u624b\u9593\u3084\u6d88\u8cbb\u7a0e\u306e\u9762\u3067\u6709\u5229\u3068\u3044\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5916\u6ce8\u8cbb\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u72d9\u308f\u308c\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u696d\u52d9\u306e\u4e00\u90e8\u3092\u5916\u6ce8\u5316\u3059\u308b\u5834\u5408\u3001\u4e8b\u524d\u306b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=363AC0000000108#6\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=363AC0000000108#6<\/a>\uff08\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\u4e8c\u676112\u9805\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\uff09<\/i><\/li>\n<li><a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000033#458\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000033#458<\/a>\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c\u4e94\u5341\u516d\u6761\u3000\u4e8b\u696d\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u308b\u89aa\u65cf\u304c\u3042\u308b\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\uff09<\/i><\/li>\n<li><a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000033#461\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000033#461<\/a>\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c\u4e94\u5341\u4e03\u6761\u3000\u4e8b\u696d\u306b\u5c02\u5f93\u3059\u308b\u89aa\u65cf\u304c\u3042\u308b\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u7b49\uff09<\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2019\/data\/01-07.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2019\/data\/01-07.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/keisansho\/pdf\/03-02.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/keisansho\/pdf\/03-02.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=325AC0000000226#5222\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=325AC0000000226#5222<\/a>\uff08\u5730\u65b9\u7a0e\u6cd5\u7b2c\u4e09\u767e\u4e8c\u5341\u4e00\u6761\u306e\u4e94\u306e\u4e8c\u3000\u7d66\u4e0e\u6240\u5f97\u306b\u4fc2\u308b\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u306e\u7d0d\u671f\u306e\u7279\u4f8b\uff09<\/i><\/li>\n<li><a href=\"https:\/\/www.city.saitama.jp\/005\/004\/012\/001\/p002773.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.city.saitama.jp\/005\/004\/012\/001\/p002773.html<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.city.saitama.jp\/005\/004\/012\/001\/p002773_d\/fil\/R201noutokushinseirei.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.city.saitama.jp\/005\/004\/012\/001\/p002773_d\/fil\/R201noutokushinseirei.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/01\/01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/01\/01.htm<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u3042\u308b\u7a0b\u5ea6\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308c\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u4eba\u6750\u3092\u6d3b\u7528\u3057\u3001\u7d66\u6599\u3084\u5916\u6ce8\u8cbb\u3092\u652f\u6255\u3046\u30b1\u30fc\u30b9\u304c\u51fa\u3066\u304d\u307e\u3059\u3002\u7279\u306b\u7d66\u6599\u3092\u652f\u7d66\u3059\u308b\u5834\u5408\u3001\u5f93\u696d\u54e1\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u3084\u7d0d\u4ed8\u306a\u3069\u3092\u96c7\u3044\u4e3b\u304c\u884c\u3046\u305f\u3081\u3001\u7d30\u304b\u3044\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u7d66\u6599\u306e\u652f\u6255\u3044\u306b\u4f34\u3046\u7a0e\u91d1\u3092\u4e2d\u5fc3\u306b\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002 \u7d66\u6599\u306e\u652f\u6255\u3044\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u306f \u652f\u6255\u5bfe\u8c61\u8005\u3054\u3068\u306b [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":306043,"template":"","meta":{"_acf_changed":false,"footnotes":""},"mgmt_ct":[34],"writer":[102],"common_tags":[637],"class_list":["post-100323","management","type-management","status-publish","has-post-thumbnail","hentry","mgmt_ct-keiri","writer-abe","common_tags-637","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management"}],"about":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/types\/management"}],"author":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100323\/revisions"}],"predecessor-version":[{"id":306042,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100323\/revisions\/306042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/306043"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=100323"}],"wp:term":[{"taxonomy":"mgmt_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/mgmt_ct?post=100323"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=100323"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=100323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}