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class=\"kyocho\">\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3082\u6cd5\u4eba\u8ca0\u62c5<\/span>\u306b\u306a\u308a\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u6599\u7387\u7d0430\uff05\u3067\u3042\u308a\u3001\u6cd5\u4eba\u8ca0\u62c5\u984d\u306f\u534a\u5206\u306e\u7d0415\uff05\u3067\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u5831\u916c\u306e\u640d\u91d1\u7b97\u5165\u304c\u7a0e\u91d1\u3092\u4e0b\u3052\u308b\u6761\u4ef6<\/h3>\n<p>\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u306f\u4ee3\u8868\u8005\u304c\u81ea\u7531\u306b\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u308b\u305f\u3081\u3001<span class=\"kyocho\">\u640d\u91d1\u7b97\u5165\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5fc5\u8981\u7d4c\u8cbb\uff09\u306b\u5236\u9650<\/span>\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5f8c\u8ff0\u3059\u308b\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u306a\u3044\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u3001\u4f59\u5206\u306a\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u5831\u916c\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af<\/h3>\n<p>\u5f79\u54e1\u5831\u916c\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u5f79\u54e1\u8cde\u4e0e\u3068\u3057\u3066\u3001\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3068\u4ee3\u8868\u8005\u500b\u4eba\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u304c\u4e8c\u91cd\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u4eee\u306b\u4e2d\u5c0f\u4f01\u696d\u306e\u4ee3\u8868\u8005\u500b\u4eba\u306e\u5e74\u53ce700\u4e07\u5186\u306e\u3046\u3061\u3001\u5f79\u54e1\u8cde\u4e0e\u3068\u3057\u3066100\u4e07\u5186\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6cd5\u4eba\u7a0e\uff1a<span class=\"calc04\">100\u4e07\u5186\u00d719\uff05\uff1d19\u4e07\u5186<\/span><\/li>\n<li>\u6240\u5f97\u7a0e\uff1a<span class=\"calc04\">100\u4e07\u5186\u00d720\uff05\uff1d20\u4e07\u5186<\/span><\/li>\n<\/ul>\n<h2>\u5f79\u54e1\u5831\u916c\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b3\u3064\u306e\u65b9\u6cd5<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u5f79\u54e1\u5831\u916c\u306f3\u7a2e\u985e\u5b58\u5728\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u8a72\u5f53\u3059\u308b\u652f\u7d66\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3067\u6708\u984d\u7d66\u4e0e\u3092\u640d\u91d1\u7b97\u5165<\/h3>\n<p>\u4ee3\u8868\u8005\u500b\u4eba\u306b\u5bfe\u3059\u308b\u6708\u984d\u7d66\u4e0e\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u306f\u3001\u6b21\u306e\u5168\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5f79\u54e1\u5831\u916c\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u652f\u7d66\u6642\u671f\u304c1\u30f5\u6708\u4ee5\u5185\u306e\u30b9\u30d1\u30f3\u306e\u5b9a\u671f\u7d66\u4e0e<\/li>\n<li>\u652f\u7d66\u984d\u307e\u305f\u306f\u624b\u53d6\u308a\u91d1\u984d\u304c\u540c\u984d<\/li>\n<li>\u652f\u7d66\u984d\u306a\u3069\u306e\u6539\u5b9a\uff08\u5909\u66f4\uff09\u306f\u5f8c\u8ff0\u3059\u308b\u81e8\u6642\u6539\u5b9a\u4e8b\u7531\u307e\u305f\u306f\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059<\/li>\n<li>\u4ee3\u8868\u8005\u500b\u4eba\u306e\u4fdd\u967a\u6599\u306a\u3069\u7d4c\u8cbb\u3092\u6cd5\u4eba\u304c\u8ca0\u62c5\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u6bce\u6708\u304a\u304a\u3080\u306d\u4e00\u5b9a\u984d<\/li>\n<\/ul>\n<h3>\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3067\u5f79\u54e1\u8cde\u4e0e\u3092\u640d\u91d1\u7b97\u5165<\/h3>\n<p>\u5f79\u54e1\u8cde\u4e0e\u3092\u73fe\u91d1\u652f\u7d66\u3057\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001<span class=\"kyocho\">\u5229\u76ca\u8abf\u6574\u304c\u3057\u3084\u3059\u3044<\/span>\u70b9\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6cd5\u4eba\u304c\u4eca\u671f\u306e\u5229\u76ca\u30921,000\u4e07\u5186\u3068\u4e88\u6e2c\u3057\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3092200\u4e07\u5186\u306b\u8a2d\u5b9a\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u4eee\u306b\u6cd5\u4eba\u306e\u5229\u76ca\u304c1,200\u4e07\u5186\u306a\u3069\u4e88\u6e2c\u3088\u308a\u4e0a\u56de\u3063\u305f\u5834\u5408\u306b\u306f\u5f79\u54e1\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u3001\u5229\u76ca\u304c500\u4e07\u5186\u306a\u3069\u4e88\u6e2c\u3088\u308a\u4e0b\u56de\u3063\u305f\u5834\u5408\u306b\u306f\u5168\u304f\u652f\u7d66\u3057\u306a\u3044\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5229\u76ca\u8abf\u6574\u304c\u3057\u3084\u3059\u3044\u3053\u3068\u3082\u3042\u308a\u3001\u73fe\u91d1\u652f\u7d66\u306e\u5f79\u54e1\u8cde\u4e0e\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u305f\u3081\u306b\u306f\u6b21\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8a2d\u7acb\u5e74\u5ea6\u306f\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u3092\u8a2d\u7acb\u65e5\u304b\u3089<span class=\"kyocho\">2\u30f5\u6708\u4ee5\u5185<\/span>\u306b\u63d0\u51fa\u3059\u308b<\/li>\n<li>2\u671f\u76ee\u4ee5\u964d\u306f\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u3092\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u306e\u65e5\uff08\u901a\u5e38\u306e\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u30f5\u6708\u4ee5\u5185\uff09\u304b\u3089<span class=\"kyocho\">1\u30f5\u6708\u4ee5\u5185<\/span>\u306b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u5bfe\u8c61\u8005\u306b\u5bfe\u3057\u3001\u5b9f\u969b\u306e\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u7d66\u72b6\u6cc1\u304c\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u652f\u7d66\u6642\u671f\uff08\u5e74\u6708\u65e5\uff09\u304a\u3088\u3073<span class=\"kyocho\">\u652f\u7d66\u984d\u3068\u4e00\u81f4<\/span>\u3057\u3066\u3044\u308b<\/li>\n<li>\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u7d66\u984d\u306a\u3069\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5b9a\u3081\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306f\u81e8\u6642\u6539\u5b9a\u4e8b\u7531\u307e\u305f\u306f\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u65e5\u304b\u3089<span class=\"kyocho\">1\u30f5\u6708\u4ee5\u5185\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/span><\/li>\n<\/ul>\n<p>\u305f\u3060\u3057\u3001\u30aa\u30fc\u30ca\u30fc\u4f01\u696d\u306a\u3069\u306b\u8a72\u5f53\u3057\u306a\u3044\u975e\u540c\u65cf\u4f1a\u793e\u306e\u5834\u5408\u3001\u5b9a\u671f\u7d66\u4e0e\u3092\u652f\u7d66\u3057\u306a\u3044\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u73fe\u91d1\u652f\u7d66\u306e\u5f79\u54e1\u8cde\u4e0e\u306b\u3064\u3044\u3066\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u3067\u5f79\u54e1\u3078\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u4ed8\u4e0e\u3092\u640d\u91d1\u7b97\u5165<\/h3>\n<p>\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u306f\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u305d\u306e\u5b50\u4f1a\u793e\u306e\u696d\u52d9\u57f7\u884c\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4ed8\u4e0e\u3057\u305f\u5834\u5408\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3084\u682a\u5f0f\u306e\u5e02\u5834\u4fa1\u683c\u306e\u6307\u6a19\u3092\u30d9\u30fc\u30b9\u306b\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5f79\u54e1\u5831\u916c\u306e\u6c7a\u3081\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u5f79\u54e1\u5831\u916c\u306e\u6c7a\u3081\u65b9\u3082\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u898f\u5b9a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6708\u984d\u7d66\u4e0e\u306e\u5909\u66f4\u306f\u5e741\u56de\u304c\u539f\u5247<\/h3>\n<p>\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u304c12\u30f5\u6708\uff08\u6c7a\u7b97\u65e5\u304c\u5e741\u56de\uff09\u306e\u5834\u5408\u3001\u671f\u9996\u304b\u30893\u30f5\u6708\u4ee5\u5185\u306b\u5e741\u56de\u306e\u307f\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3092\u6539\u5b9a\u3067\u304d\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u671f\u9996\u304b\u30893\u30f5\u6708\u7d4c\u904e\u5f8c\u306b\u6708\u984d\u7d66\u4e0e\u306e\u5897\u984d\u3084\u6e1b\u984d\u3092\u3057\u305f\u5834\u5408\u3001\u5909\u66f4\u524d\u306e\u91d1\u984d\u3068\u306e\u5dee\u984d\u5206\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3067\u3059\u3002<\/p>\n<h4>\u4f8b1\uff09\u671f\u9996\u304b\u30896\u30f5\u6708\u7d4c\u904e\u5f8c\u306b\u6708\u984d\u7d66\u4e0e\u309250\u4e07\u5186\u304b\u308970\u4e07\u5186\u306b\u5897\u984d\u3057\u305f\u5834\u5408<\/h4>\n<ul>\n<li>\u640d\u91d1\u4e0d\u7b97\u5165\u984d\uff1a<span class=\"calc04\">\u6708\u984d\u7d66\u4e0e\u306e\u5897\u984d\u520620\u4e07\u5186\u00d7\u6b8b\u308a6\u30f5\u6708\uff1d120\u4e07\u5186<\/span><\/li>\n<\/ul>\n<h4>\u4f8b2\uff09\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u5f8c\u306b\u652f\u7d66\u3057\u305f\u6708\u304b\u30895\u30f5\u6708\u7d4c\u904e\u5f8c\u306b\u6708\u984d\u7d66\u4e0e\u309250\u4e07\u5186\u304b\u308940\u4e07\u5186\u306b\u6e1b\u984d\u3057\u305f\u5834\u5408<\/h4>\n<ul>\n<li>\u640d\u91d1\u4e0d\u7b97\u5165\u984d\uff1a<span class=\"calc04\">\u6708\u984d\u7d66\u4e0e\u306e\u6e1b\u984d\u520610\u4e07\u5186\u00d7\u6e1b\u984d\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u65705\u30f5\u6708\uff1d50\u4e07\u5186<\/span><\/li>\n<\/ul>\n<div id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/qa.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/qa.pdf<\/a><\/div>\n<h3>\u5f79\u54e1\u5831\u916c\u304c\u671f\u306e\u9014\u4e2d\u3067\u5909\u66f4\u3067\u304d\u308b\u7279\u4f8b\u3092\u89e3\u8aac<\/h3>\n<p>\u5f79\u54e1\u5831\u916c\u306f\u524d\u8ff0\u3057\u305f\u81e8\u6642\u6539\u5b9a\u4e8b\u7531\u307e\u305f\u306f\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u6b21\u306e\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\uff1a\u671f\u9996\u304b\u30893\u30f5\u6708\u7d4c\u904e\u5f8c\u306e\u6539\u5b9a\u304c\u3067\u304d\u308b<\/li>\n<li>\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\uff1a\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5f8c\u306b\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u7d66\u984d\u306a\u3069\u306e\u5909\u66f4\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n<p>\u305d\u3053\u3067\u3001\u81e8\u6642\u6539\u5b9a\u4e8b\u7531\u3068\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4>(1) \u81e8\u6642\u6539\u5b9a\u4e8b\u7531<\/h4>\n<p>\u6b21\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u5f79\u54e1\u5831\u916c\u306e\u5897\u984d\u3084\u6e1b\u984d\u306e\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5f79\u54e1\u306e\u8077\u5236\u4e0a\u306e\u5730\u4f4d\u5909\u66f4\uff1a\u53d6\u7de0\u5f79\u304b\u3089\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u6607\u683c\u3057\u305f\u5834\u5408\u306a\u3069<\/li>\n<li>\u5f79\u54e1\u306e\u8077\u52d9\u5185\u5bb9\u306e\u91cd\u5927\u306a\u5909\u66f4\uff1a\u793e\u9577\u304c\u4efb\u671f\u9014\u4e2d\u3067\u9000\u4efb\u3057\u305f\u3053\u3068\u306b\u4f34\u3044\u526f\u793e\u9577\u304c\u793e\u9577\u306b\u5c31\u4efb\u3059\u308b\u5834\u5408\u306a\u3069<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4>(2) \u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531<\/h4>\n<p>\u6b21\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u696d\u7e3e\u60aa\u5316\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3001<span class=\"kyocho\">\u5f79\u54e1\u5831\u916c\u306e\u6e1b\u984d\u306e\u7279\u4f8b<\/span>\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u682a\u4e3b\u3068\u306e\u95a2\u4fc2\u4e0a\u3001\u696d\u7e3e\u3084\u8ca1\u52d9\u72b6\u6cc1\u306e\u60aa\u5316\u306b\u3064\u3044\u3066\u306e\u5f79\u54e1\u3068\u3057\u3066\u306e\u7d4c\u55b6\u4e0a\u306e\u8cac\u4efb\u304b\u3089\u5f79\u54e1\u5831\u916c\u3092\u6e1b\u984d\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u5834\u5408<\/li>\n<li>\u53d6\u5f15\u9280\u884c\u3068\u306e\u9593\u3067\u884c\u308f\u308c\u308b\u501f\u5165\u91d1\u8fd4\u6e08\u306e\u30ea\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb(\u8fd4\u6e08\u7336\u4e88)\u306e\u5354\u8b70\u306b\u304a\u3044\u3066\u3001\u5f79\u54e1\u5831\u916c\u3092\u6e1b\u984d\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u5834\u5408<\/li>\n<li>\u696d\u7e3e\u3084\u8ca1\u52d9\u72b6\u6cc1\u307e\u305f\u306f\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u305f\u305f\u3081\u3001\u53d6\u5f15\u5148\u306a\u3069\u5229\u5bb3\u95a2\u4fc2\u8005\u304b\u3089\u306e\u4fe1\u7528\u3092\u7dad\u6301\u30fb\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u6027\u304b\u3089\u3001\u7d4c\u55b6\u6539\u5584\u306e\u8a08\u753b\u66f8\u306b\u5f79\u54e1\u5831\u916c\u306e\u6e1b\u984d\u304c\u76db\u308a\u8fbc\u307e\u308c\u305f\u5834\u5408<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u6e1b\u984d\u3001\u5897\u984d\u306b\u5206\u3051\u3066\u5909\u66f4\u3067\u304d\u308b\u7279\u4f8b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u5831\u916c\u306f\u9069\u6b63\u984d\u306e\u7bc4\u56f2\u5185\u3067\u8a2d\u5b9a\u3059\u308b<\/h3>\n<p>\u5f79\u54e1\u5831\u916c\u306e\u652f\u7d66\u984d\u304c\u9069\u6b63\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305f\u3068\u3048\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3001\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u306b\u8a72\u5f53\u3057\u3066\u3082\u3001\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u306a\u91d1\u984d\u306e\u90e8\u5206\u3068\u3057\u3066\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9069\u6b63\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f<span 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class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u8003\u6587\u732e\u30fbURL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/m\/taxanswer\/1410.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/m\/taxanswer\/1410.htm<\/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\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/5104.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/5104.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/shitsugi\/hojin\/11\/03.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/shitsugi\/hojin\/11\/03.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/7081\/06.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/7081\/06.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/qa.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/qa.pdf<\/a><\/li>\n<li><a href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340CO0000000097#1056\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340CO0000000097#1056<\/a>\uff08\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c70\u6761\uff09<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3001\u7a0e\u91d1\u3092\u4e0b\u3052\u308b\u305f\u3081\u306b\u306f\u5f79\u54e1\u5831\u916c\u306e\u6d3b\u7528\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u524d\u306b\u5f79\u54e1\u5831\u916c\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1\u306e\u57fa\u790e\u77e5\u8b58\u3092\u77e5\u3089\u306a\u3044\u3068\u4e8c\u91cd\u8ab2\u7a0e\u3092\u62db\u304f\u30ea\u30b9\u30af\u304c\u6f5c\u3093\u3067\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u5f79\u54e1\u5831\u916c\u3092\u6d3b\u7528\u3057\u305f\u7a0e\u91d1\u5bfe\u7b56\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002 \u5f79\u54e1\u5831\u916c\u3067\u7a0e\u91d1\u3092\u4e0b\u3052\u308b\u65b9\u6cd5 \u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3001\u5f79\u54e1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":306456,"template":"","meta":{"_acf_changed":false,"footnotes":""},"mgmt_ct":[35],"writer":[102],"common_tags":[637],"class_list":["post-100735","management","type-management","status-publish","has-post-thumbnail","hentry","mgmt_ct-kigyo","writer-abe","common_tags-637","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100735","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\/100735\/revisions"}],"predecessor-version":[{"id":306455,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100735\/revisions\/306455"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/306456"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=100735"}],"wp:term":[{"taxonomy":"mgmt_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/mgmt_ct?post=100735"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=100735"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=100735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}