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\/>\n\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u304c\u672c\u696d\u306e\u5834\u5408\u3067\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u306f\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u306a\u3044\u5834\u5408\u3067\u3059\u3002\u300c\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u306a\u3044\u5834\u5408\u300d\u3068\u306f\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u3067\u8d64\u5b57\u304c\u51fa\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u3001\u9ed2\u5b57\u3067\u3042\u3063\u3066\u3082\u3001\u57fa\u790e\u63a7\u9664\u3084\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u63a7\u9664\u3088\u308a\u3082\u9ed2\u5b57\u984d\u304c\u5c0f\u3055\u304f\u3001\u7a0e\u91d1\u304c\u767a\u751f\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u304c\u526f\u696d\u306e\u5834\u5408<\/strong><br 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width=\"581\">\n<tbody>\n<tr>\n<th width=\"121\">\u7d4c\u8cbb\u306e\u7a2e\u985e<\/th>\n<th width=\"460\">\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<th width=\"121\">\u4ed5\u5165\u9ad8<\/th>\n<td width=\"460\">\u8ca9\u58f2\u7528\u5546\u54c1\u306e\u4ed5\u5165\u308c\u4ee3\u91d1\uff08\u5546\u54c1\u306e\u8ca9\u58f2\u304c\u3042\u308b\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/th>\n<td width=\"460\">\u96fb\u8eca\u4ee3\u3084\u30d0\u30b9\u4ee3\u3001\u30bf\u30af\u30b7\u30fc\u4ee3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u901a\u4fe1\u8cbb<\/th>\n<td width=\"460\">\u96fb\u8a71\u4ee3\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4ee3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u6d88\u8017\u54c1\u8cbb<\/th>\n<td width=\"460\">\u30d1\u30bd\u30b3\u30f3\u3084\u673a\u306a\u3069\u306e\u6d88\u8017\u54c1\u306e\u8cfc\u5165\u8cbb\u7528\uff081\u3064\u3042\u305f\u308a10\u4e07\u5186\u672a\u6e80\uff09<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u4e8b\u52d9\u7528\u54c1\u8cbb<\/th>\n<td width=\"460\">\u6587\u623f\u5177\u3084\u30b3\u30d4\u30fc\u7528\u7d19\u4ee3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u6c34\u9053\u5149\u71b1\u8cbb<\/th>\n<td width=\"460\">\u4e8b\u52d9\u6240\u306e\u6c34\u9053\u4ee3\u3084\u96fb\u6c17\u4ee3\u3001\u30ac\u30b9\u4ee3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u5730\u4ee3\u5bb6\u8cc3<\/th>\n<td width=\"460\">\u4e8b\u52d9\u6240\u306e\u5bb6\u8cc3\u3001\u99d0\u8eca\u5834\u4ee3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u65b0\u805e\u56f3\u66f8\u8cbb<\/th>\n<td width=\"460\">\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u3059\u308b\u96d1\u8a8c\u4ee3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u63a5\u5f85\u4ea4\u969b\u8cbb<\/th>\n<td width=\"460\">\u53d6\u5f15\u5148\u3068\u306e\u98f2\u98df\u4ee3\u3084\u304a\u4e2d\u5143\u30fb\u304a\u6b73\u66ae\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th width=\"121\">\u96d1\u8cbb<\/th>\n<td width=\"460\">\u305d\u306e\u4ed6\u306e\u96d1\u591a\u306a\u652f\u51fa<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>\u4e8b\u696d\u6240\u5f97\u306e\u5834\u5408\u306f\u9752\u8272\u7533\u544a\u3092\u3059\u308b<\/h3>\n<p>\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u304c\u4e8b\u696d\u6240\u5f97\u306b\u306a\u308b\u306e\u304b\u96d1\u6240\u5f97\u306b\u306a\u308b\u306e\u304b\u3067\u5927\u304d\u304f\u9055\u3046\u70b9\u304c\u3001\u4e8b\u696d\u6240\u5f97\u306e\u5834\u5408\u306f\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3068\u3001\u7bc0\u7a0e\u306b\u306a\u308b\u3055\u307e\u3056\u307e\u306a\u7279\u5178\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306e\u4ee3\u8868\u7684\u306a\u7279\u5178\u306b\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3068\u640d\u5931\u306e\u7e70\u8d8a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3060\u3051\u3067\u6700\u592765\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u901a\u5e38\u306b\u304b\u304b\u308b\u8cbb\u7528\u4ee5\u5916\u306b\u300165\u4e07\u5186\u306e\u7d4c\u8cbb\u3092\u637b\u51fa\u3059\u308b\u306e\u306f\u3001\u96e3\u3057\u3044\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u304b\u306a\u308a\u6709\u5229\u306a\u5236\u5ea6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u640d\u5931\u306e\u7e70\u8d8a\u3068\u306f\u3001\u8d64\u5b57\u3092\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u7e70\u308a\u8d8a\u3057\u305f\u8d64\u5b57\u306f\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\u308b\u305f\u3081\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u984d\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u4e0a\u3067\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u5834\u5408\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5ef6\u6ede\u7a0e\u3068\u306f\u3001\u671f\u9650\u307e\u3067\u306b\u7a0e\u91d1\u3092\u652f\u6255\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u5229\u606f\u306e\u610f\u5473\u3092\u6301\u3064\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u3053\u3068\u3067\u3059\u3002\u6700\u592714.6%\u306e\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u6700\u5927\u306720%\u306e\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u307b\u304b\u306b\u3082\u3001\u8131\u7a0e\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3055\u3089\u306b\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u5fc5\u305a\u3001\u671f\u9650\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3067\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u306e\u526f\u696d\u304c\u3070\u308c\u308b?<\/h3>\n<p>\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3067\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u6c17\u306b\u306a\u308b\u306e\u304c\u3001\u52e4\u52d9\u5148\u306b\u526f\u696d\u304c\u3070\u308c\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u52e4\u52d9\u5148\u306b\u526f\u696d\u304c\u3070\u308c\u308b\u30b1\u30fc\u30b9\u3067\u3088\u304f\u3042\u308b\u306e\u304c\u3001\u5e02\u6c11\u7a0e\u306a\u3069\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class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1300.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u306e\u533a\u5206\u306e\u3042\u3089\u307e\u3057\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u9752\u8272\u7533\u544a\u5236\u5ea6\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u666e\u53ca\u306b\u4f34\u3044\u3001\u62e1\u5927\u3092\u7d9a\u3051\u3066\u3044\u308b\u306e\u304c\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u3067\u3059\u3002\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u306f\u500b\u4eba\u3067\u884c\u3046\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u3067\u5229\u76ca\u304c\u51fa\u308b\u3068\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u3084\u7a0e\u91d1\u306e\u652f\u6255\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002 &nbsp; 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