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class=\"kyocho\">\u5b9a\u671f\u540c\u984d\u7d66\u4e0e<\/span>\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u306f\u3001\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u3092\u5e74\u5ea6\u521d\u3081\u304b\u3089\uff13\u30f5\u6708\u4ee5\u5185\u3068\u3057\u30011\u30ab\u6708\u4ee5\u4e0b\u306e\u30b9\u30d1\u30f3\u3067\u652f\u7d66\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4ee3\u8868\u8005\u5909\u66f4\u306e\u5834\u5408\u3001\u5e74\u5ea6\u9014\u4e2d\u3067\u3082\u5f79\u54e1\u5831\u916c\u306f\u5909\u66f4\u3067\u304d\u308b<\/h3>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u3001\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u3092\u5e74\u5ea6\u521d\u3081\u304b\u30893\u30f5\u6708\u4ee5\u5185\u306b\u884c\u3046\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4ee3\u8868\u8005\u5909\u66f4\u306a\u3069\u5f79\u54e1\u306e\u8077\u5236\u4e0a\u306e\u5730\u4f4d\u304c\u5909\u66f4\u3092\u3055\u308c\u305f\u5834\u5408\u3001\u4f8b\u5916\u7684\u306b\u5e74\u5ea6\u9014\u4e2d\u3067\u5f79\u54e1\u5831\u916c\u3092\u5909\u66f4\u3057\u3066\u3082\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u53d6\u7de0\u5f79\u304b\u3089\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u6607\u683c\u3057\u305f\u5834\u5408\u306f\u3001\u5f79\u54e1\u5831\u916c\u3092\u5e74\u5ea6\u9014\u4e2d\u3067\u5897\u984d\u3057\u3066\u3082\u5897\u984d\u5206\u3092\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u307e\u3059\u3002\u4e00\u65b9\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u304c\u975e\u5e38\u52e4\u5f79\u54e1\u306e\u53d6\u7de0\u5f79\u306b\u9000\u3044\u305f\u5834\u5408\u3001\u5e74\u5ea6\u9014\u4e2d\u3067\u5f79\u54e1\u5831\u916c\u3092\u6e1b\u984d\u3057\u3066\u3082\u3001\u6e1b\u984d\u5206\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u300c\u5f79\u54e1\u306e\u8077\u5236\u4e0a\u306e\u5730\u4f4d\u304c\u5909\u66f4\u300d\u3068\u306f\u3001\u5358\u306b\u300c\u5e38\u52d9\u304b\u3089\u5c02\u52d9\u306b\u6607\u683c\u3057\u305f\u300d\u306a\u3069\u3068\u81ea\u79f0\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u5b9a\u6b3e\u306e\u898f\u5b9a\u300d\u3084\u300c\u682a\u4e3b\u7dcf\u4f1a\u3084\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u308b\u624b\u7d9a\u304d\u300d\u306b\u3088\u308a\u88cf\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9000\u304f\u5834\u5408\u306e\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9000\u304f\u5834\u5408\u3001\u305f\u3068\u3048\u6cd5\u4eba\u306b\u5728\u7c4d\u3057\u3066\u3044\u3066\u3082\u5f79\u54e1\u3092\u9000\u8077\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u3068\u304d\u306b\u652f\u7d66\u3059\u308b\u9000\u8077\u91d1\u306f<span class=\"kyocho\">\u6cd5\u4eba\u306e\u7d4c\u8cbb<\/span>\u3067\u843d\u3068\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u652f\u7d66\u984d\u304c\u591a\u984d\u306b\u306a\u308b\u50be\u5411\u306e\u305f\u3081\u3001\u5f62\u5f0f\u3060\u3051\u306e\u9000\u8077\u306b\u3088\u308a\u6cd5\u4eba\u306e\u5229\u76ca\u64cd\u4f5c\u306b\u5229\u7528\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9000\u304f\u5834\u5408\u306e\u9000\u8077\u91d1\u3092\u6cd5\u4eba\u306e\u7d4c\u8cbb\u3067\u843d\u3068\u3059\u305f\u3081\u306b\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u9000\u8077\u91d1\u3068\u8a8d\u3081\u3089\u306a\u3044\u3068\u304d\u306e\u30ea\u30b9\u30af<\/h3>\n<p>\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9000\u304f\u5834\u5408\u306b\u652f\u7d66\u3055\u308c\u308b\u9000\u8077\u91d1\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067<span class=\"kyocho\">\u5f79\u54e1\u8cde\u4e0e\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af<\/span>\u304c\u6f5c\u3093\u3067\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u9000\u8077\u91d1\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u304d\u306e\u500b\u4eba\u3068\u6cd5\u4eba\u3001\u305d\u308c\u305e\u308c\u306e\u5897\u7a0e\u984d\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff09<\/p>\n<p>\u52e4\u7d9a\u5e74\u657030\u5e74\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u5f79\u54e1\u9000\u8077\u91d1\u3068\u3057\u30661,000\u4e07\u5186\u652f\u7d66\u3057\u305f\u5834\u5408<\/p>\n<h4>\uff081\uff09\u500b\u4eba\u306e\u5897\u7a0e\u984d<\/h4>\n<p>\u9000\u8077\u91d1\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u3001\u9000\u8077\u6240\u5f97\u3067\u306f\u306a\u304f\u3001\u7d66\u4e0e\u6240\u5f97\uff08\u5f79\u54e1\u8cde\u4e0e\uff09\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\u306e\u9055\u3044\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h5>\u2460\u9000\u8077\u6240\u5f97<\/h5>\n<p>\u30fb\u652f\u7d66\u984d1,000\u4e07\u5186\uff0d\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff08\u203b\uff091,500\u4e07\u5186\uff1e0\u5186\u2192\u6240\u5f97\u91d1\u984d\u3068\u7a0e\u91d1\u306f0\u5186<br \/>\n\u203b\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<br \/>\n70\u4e07\u5186\u00d7\uff08\u52e4\u7d9a\u5e74\u657030\u5e74\uff0d20\u5e74\uff09\uff0b800\u4e07\u5186\uff1d1,500\u4e07\u5186<\/p>\n<h5>\u2461\u7d66\u4e0e\u6240\u5f97<\/h5>\n<p>\u30fb\u652f\u7d66\u984d1,000\u4e07\u5186\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d220\u4e07\u5186\uff1d\u6240\u5f97\u91d1\u984d780\u4e07\u5186<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u500b\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306e\u5dee\u306f\u6700\u4f4e\u3067\u3082780\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\uff082\uff09\u6cd5\u4eba\u306e\u5897\u7a0e\u984d<\/h4>\n<p>\u9000\u8077\u91d1\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u3001\u5f79\u54e1\u8cde\u4e0e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002\u5f79\u54e1\u8cde\u4e0e\u306f\u6cd5\u4eba\u306e\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u91d1\u984d\u306b\u52a0\u7b97\u3055\u308c\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6cd5\u4eba\u7a0e\u7387\u304c30\uff05\u306e\u5834\u5408\u3001<span class=\"kyocho\">\u300c1,000\u4e07\u5186\u00d730\uff05\uff1d300\u4e07\u5186\u300d<\/span>\u306e\u5897\u7a0e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h3>\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9000\u8077\u3057\u305f\u3068\u540c\u3058\u53d6\u308a\u6271\u3044\u304c\u3067\u304d\u308b\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/h3>\n<p>\u305d\u3082\u305d\u3082\u9000\u8077\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u304c\u9000\u8077\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u5927\u524d\u63d0\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9000\u304d\u6cd5\u4eba\u306b\u5728\u7c4d\u3057\u3066\u3082\u3001\u9000\u8077\u3057\u305f\u306e\u3068\u540c\u3058\u53d6\u308a\u6271\u3044\u304c\u3055\u308c\u308b\u30b1\u30fc\u30b9\u30923\u3064\u4f8b\u793a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30fb\u5e38\u52e4\u5f79\u54e1\u304b\u3089\u975e\u5e38\u52e4\u5f79\u54e1\u306b\u306a\u308b<br \/>\n\u30fb\u53d6\u7de0\u5f79\u304b\u3089\u76e3\u67fb\u5f79\u306b\u306a\u308b<br 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class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u8003\u6587\u732e\u30fbURL<\/p>\n<ul>\n<li><a href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=417AC0000000086&amp;openerCode=1#2474\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=417AC0000000086&amp;openerCode=1#2474<\/a><\/li>\n<li><a href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=417AC0000000086&amp;openerCode=1#2548\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=417AC0000000086&amp;openerCode=1#2548<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5203.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5203.htm<\/a><\/li>\n<li><a href=\"http:\/\/www.e-hoki.com\/tax\/taxlaw\/7800.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.e-hoki.com\/tax\/taxlaw\/7800.html<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u3092\u5909\u66f4\u3059\u308b\u3068\u3001\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u304c\u901a\u5e38\u3068\u306f\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5f79\u54e1\u5831\u916c\u3092\u671f\u4e2d\u306b\u5897\u984d\u3084\u6e1b\u984d\u3092\u3057\u3066\u3082\u3001\u4f8b\u5916\u3068\u3057\u3066\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u307e\u3059\u3002\u3067\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u4ee3\u8868\u8005\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u793e\u9577\u3068\u3044\u3046\u80a9\u66f8\u3092\u6301\u3064\u4eba\u306e\u3053\u3068\u3092\u6307\u3059\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u4eca\u56de\u306f\u7a0e\u6cd5\u4e0a\u306e\u4ee3\u8868\u8005\u3001\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u5909\u66f4\u306b\u4f34\u3046\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e 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