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id=\"05\">\u73fe\u7269\u51fa\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u306f<\/h3>\n<p>\u73fe\u7269\u51fa\u8cc7\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2460\u8cc7\u91d1\u304c\u306a\u304f\u3066\u3082\u767a\u8d77\u4eba\u306b\u306a\u308c\u308b<\/h4>\n<p>\u73fe\u7269\u51fa\u8cc7\u306e\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306e\u3072\u3068\u3064\u304c\u3001\u8cc7\u91d1\u304c\u306a\u304f\u3066\u3082\u767a\u8d77\u4eba\u306b\u306a\u308c\u308b\u3053\u3068\u3002\u3064\u307e\u308a\u8cc7\u91d1\u304c\u306a\u304f\u3066\u3082\u6cd5\u4eba\u3092\u8a2d\u7acb\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002\u73fe\u91d1\u304c\u306a\u304f\u3066\u3082\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u306b\u3088\u308a\u6cd5\u4eba\u3092\u8a2d\u7acb\u3067\u304d\u308b\u306e\u3067\u3001\u500b\u4eba\u304c\u6cd5\u4eba\u5316\u306a\u3069\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6709\u52b9\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2461\u8cc7\u672c\u91d1\u3092\u5897\u3084\u305b\u308b<\/h4>\n<p>\u8cc7\u672c\u91d1\u3092\u5897\u3084\u305b\u308b\u3053\u3068\u3082\u3001\u73fe\u7269\u51fa\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u5bfe\u5916\u7684\u306a\u4fe1\u983c\u3092\u8003\u3048\u305f\u5834\u5408\u306b\u8cc7\u672c\u91d1\u304c\u5927\u304d\u3044\u307b\u3046\u304c\u3001\u6cd5\u4eba\u306e\u4fe1\u983c\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u3002\u8cc7\u672c\u91d1\u3092\u5897\u3084\u3059\u305f\u3081\u306b\u73fe\u91d1\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u306e\u3067\u3001\u8cc7\u672c\u91d1\u3092\u5897\u3084\u3059\u30cf\u30fc\u30c9\u30eb\u3082\u4f4e\u304f\u3001\u4f1a\u793e\u306e\u6210\u9577\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h4>\u2462\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b<\/h4>\n<p>\u73fe\u7269\u51fa\u8cc7\u3059\u308b\u3082\u306e\u306f\u901a\u5e38\u3001\u4fa1\u5024\u306e\u9ad8\u3044\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u30021\u3064\u3042\u305f\u308a10\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u3001\u5e33\u7c3f\u306b\u767b\u9332\u3055\u308c\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u305d\u306e\u8cc7\u7523\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u5e74\u6570\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u3066\u3044\u304f\u305f\u3081\u3001\u6bce\u5e74\u5c11\u3057\u305a\u3064\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u73fe\u91d1\u3067\u306e\u51fa\u8cc7\u306e\u5834\u5408\u306f\u3001\u3042\u304f\u307e\u3067\u73fe\u91d1\u306e\u305f\u3081\u3001\u305d\u3053\u304b\u3089\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u308a\u3001\u8cbb\u7528\u3092\u652f\u6255\u3063\u305f\u308a\u3057\u306a\u3044\u9650\u308a\u3001\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u73fe\u7269\u51fa\u8cc7\u306e\u307b\u3046\u304c\u3001\u3088\u308a\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"06\">\u73fe\u7269\u51fa\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u306f<\/h3>\n<p>\u73fe\u7269\u51fa\u8cc7\u306e\u4e3b\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2460\u624b\u7d9a\u304d\u304c\u7169\u96d1<\/h4>\n<p>\u73fe\u7269\u51fa\u8cc7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u307e\u305a\u6319\u3052\u3089\u308c\u308b\u306e\u304c\u3001\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u624b\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3067\u3059\u3002\u73fe\u91d1\u51fa\u8cc7\u306b\u304f\u3089\u3079\u3066\u3001\u5b9a\u6b3e\u3078\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u5897\u3048\u305f\u308a\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3084\u8ca1\u7523\u5f15\u7d99\u66f8\u306a\u3069\u306e\u4f5c\u6210\u66f8\u985e\u304c\u591a\u304b\u3063\u305f\u308a\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u6240\u6709\u3059\u308b\u306e\u306b\u767b\u8a18\u3084\u767b\u9332\u304c\u5fc5\u8981\u306a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8a2d\u7acb\u307e\u3067\u3088\u308a\u3082\u591a\u304f\u306e\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2461\u8cc7\u672c\u91d1\u984d\u3088\u308a\u3082\u73fe\u91d1\u304c\u5c11\u306a\u3044<\/h4>\n<p>\u73fe\u7269\u51fa\u8cc7\u3092\u3057\u305f\u5834\u5408\u3001\u8a2d\u7acb\u5f53\u521d\u306f\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u3088\u308a\u3082\u3001\u73fe\u91d1\u304c\u5c11\u306a\u3044\u72b6\u6cc1\u304c\u7d9a\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u53ce\u5165\u3088\u308a\u652f\u51fa\u304c\u591a\u3044\u6642\u671f\u304c\u7d9a\u304f\u3068\u3001\u3059\u3050\u306b\u8cc7\u91d1\u304c\u30b7\u30e7\u30fc\u30c8\u3057\u3066\u3057\u307e\u3046\u4e8b\u614b\u306b\u9665\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u73fe\u7269\u51fa\u8cc7\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8a2d\u7acb\u5f8c\u306e\u8cc7\u91d1\u7e70\u308a\u8a08\u753b\u3092\u6b63\u78ba\u306b\u7acb\u3066\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 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noreferrer\">http:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/14\/02.htm<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u969b\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u73fe\u91d1\u3092\u51fa\u8cc7\u3057\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u73fe\u91d1\u3068\u4ea4\u63db\u306b\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u51fa\u8cc7\u8005\u306b\u6e21\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u51fa\u8cc7\u306f\u73fe\u91d1\u3067\u3057\u304b\u3067\u304d\u306a\u3044\u8a33\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8eca\u3084\u4e0d\u52d5\u7523\u306a\u3069\u3001\u73fe\u7269\u3067\u51fa\u8cc7\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002 \u3053\u3053\u3067\u306f\u3001\u6cd5\u4eba\u306b\u73fe\u7269\u51fa\u8cc7\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7a0e\u91d1\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 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