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id=\"08\">2\u30f5\u6240\u4ee5\u4e0a\u306e\u96c7\u7528\u5951\u7d04\u5148\u304b\u3089\u7d66\u6599\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u4eba<\/h3>\n<p>\u639b\u3051\u6301\u3061\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u30d5\u30ea\u30fc\u30bf\u30fc\u306f2\u30f5\u6240\u4ee5\u4e0a\u306e\u96c7\u7528\u5951\u7d04\u5148\u304b\u3089\u7d66\u6599\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u304c\u53ef\u80fd\u306a\u7d66\u4e0e\u6240\u5f97\u306f\u30e1\u30a4\u30f3\u3067\u52e4\u52d9\u3059\u308b\u96c7\u7528\u5951\u7d04\u5148\u30011\u30f5\u6240\u306e\u307f\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001\u300c\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u984d\uff0d\u96d1\u640d\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u5404\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u300d\u304c150\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u30012\u30f5\u6240\u304b\u3089\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u984d\u3084\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u984d\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u304c150\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"09\">\u696d\u52d9\u59d4\u8a17\u3092\u3057\u3066\u3044\u308b\u30d5\u30ea\u30fc\u30bf\u30fc(\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9)\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808<\/h3>\n<p>\u696d\u52d9\u59d4\u8a17\u306e\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u30d5\u30ea\u30fc\u30bf\u30fc\u306f\u53b3\u5bc6\u306b\u3044\u3046\u3068\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u4f4d\u7f6e\u3065\u3051\u3067\u3042\u308a\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"10\">\u96c7\u7528\u5951\u7d04\u3068\u696d\u52d9\u59d4\u8a17\u3092\u4f75\u7528\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u639b\u3051\u6301\u3061\u3067\u96c7\u7528\u5951\u7d04\u3068\u696d\u52d9\u59d4\u8a17\u3092\u4f75\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u533a\u5206\u3054\u3068\u306b\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306e\u6709\u7121\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u96c7\u7528\u5951\u7d04\u5148\u304c1\u30f5\u6240\u306e\u307f\u306e\u5834\u5408<\/h4>\n<ul>\n<li>\u696d\u52d9\u59d4\u8a17\u306e\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97(\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u96d1\u6240\u5f97)\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/li>\n<li>\u696d\u52d9\u59d4\u8a17\u306b\u304b\u304b\u308b\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u9ed2\u5b57\u306e\u5834\u5408\uff1a\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306e\u307f\u5fc5\u8981(\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981)<\/li>\n<li>\u696d\u52d9\u59d4\u8a17\u306b\u304b\u304b\u308b\u6240\u5f97\u304c\u8d64\u5b57(\u53ce\u5165\uff1c\u7d4c\u8cbb)\u306e\u5834\u5408\uff1a\u78ba\u5b9a\u7533\u544a\u3068\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306e\u3044\u305a\u308c\u3082\u4e0d\u8981<\/li>\n<\/ul>\n<h4>(2)\u96c7\u7528\u5951\u7d04\u5148\u304c2\u30f5\u6240\u4ee5\u4e0a\u306e\u5834\u5408<\/h4>\n<ul>\n<li>\u2460\u696d\u52d9\u59d4\u8a17\u306b\u304b\u304b\u308b\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/li>\n<li>\u2461\u300c\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u984d\uff0d\u96d1\u640d\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u5404\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u300d\u304c150\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/li>\n<li>\u2462\u300c\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u984d\uff0d\u96d1\u640d\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u5404\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u300d\u304c150\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\n<ul>\n<li>\u696d\u52d9\u59d4\u8a17\u306b\u304b\u304b\u308b\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u9ed2\u5b57\u306e\u5834\u5408\uff1a\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306e\u307f\u5fc5\u8981(\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981)<\/li>\n<li>\u696d\u52d9\u59d4\u8a17\u306b\u304b\u304b\u308b\u6240\u5f97\u304c\u8d64\u5b57\u306e\u5834\u5408\uff1a\u78ba\u5b9a\u7533\u544a\u3068\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306e\u3044\u305a\u308c\u3082\u4e0d\u8981<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 id=\"11\">\u30d5\u30ea\u30fc\u30bf\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9<\/h2>\n<p>\u30d5\u30ea\u30fc\u30bf\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"12\">\u53ce\u5165\u304c\u7d66\u6599\u306e\u307f\u306e\u5834\u5408<\/h3>\n<p>\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u30d5\u30ea\u30fc\u30bf\u30fc\u306e\u5834\u5408\u3001\u96c7\u7528\u5951\u7d04\u5148\u3054\u3068\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u5165\u624b\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u30c8\u30fc\u30bf\u30eb\u306e\u5e74\u53ce\u3055\u3048\u628a\u63e1\u3067\u304d\u308c\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u306f\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u7d4c\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u7d66\u4e0e\u53ce\u5165\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee4\u548c2\u5e74\u306e\u7d66\u4e0e\u53ce\u5165\u304c300\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f98\u4e07\u5186\u306b\u306a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u306f\u300c300\u4e07\u5186\uff0d98\u4e07\u5186\uff1d202\u4e07\u5186\u300d\u3068\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"13\">\u696d\u52d9\u59d4\u8a17\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p>\u696d\u52d9\u59d4\u8a17\u306b\u304b\u304b\u308b\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u96d1\u6240\u5f97\u306f\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u5247\u308a\u3001\u53ce\u5165\u30fb\u7d4c\u8cbb\u30fb\u6240\u5f97\u3092\u81ea\u5206\u3067\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u8a08\u7b97\u306e\u6839\u62e0\u3068\u306a\u308b\u4f1a\u8a08\u5e33\u7c3f\u3082\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"14\">\u6240\u5f97\u63a7\u9664\u306e\u8cc7\u6599\u3092\u305d\u308d\u3048\u308b<\/h3>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3084\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u306b\u306f\u3001\u53c2\u7167\u3059\u3079\u304d\u8cc7\u6599\u3092\u305d\u308d\u3048\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u4e3b\u306b\u6b21\u306e\u8cc7\u6599\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff1a\u7d66\u4e0e\u5929\u5f15\u304d\u984d\u306e\u96c7\u7528\u4fdd\u967a\u306a\u3069\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u3082\u3068\u3068\u306a\u308b\u8cc7\u6599<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599(\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599)\u63a7\u9664\u8a3c\u660e\u66f8\uff1a\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u3046\u3061\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u3092\u77e5\u308b\u8cc7\u6599<\/li>\n<li>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u9818\u53ce\u66f8\u3084\u5f15\u843d\u53e3\u5ea7\u306e\u660e\u7d30\u66f8\u306a\u3069\uff1a\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u3046\u3061\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u8ca0\u62c5\u984d\u3092\u77e5\u308b\u8cc7\u6599<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\uff1a\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u984d\u53ca\u3073\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3092\u77e5\u308b\u8cc7\u6599\u3000\u306a\u3069<\/li>\n<\/ul>\n<h3 id=\"15\">\u5c02\u9580\u5bb6\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u3001\u30d5\u30ea\u30fc\u30bf\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u306f\u672c\u4eba\u306e\u307f\u306a\u3089\u305a\u6276\u990a\u306b\u5165\u308c\u3066\u3044\u308b\u89aa\u306e\u6240\u5f97\u7a0e(\u4e3b\u306b\u6276\u990a\u63a7\u9664)\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u78ba\u5b9f\u306b\u672c\u4eba\u3068\u89aa\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3092\u65bd\u3059\u305f\u3081\u306b\u3082\u3001\u305f\u3068\u3048\u30d5\u30ea\u30fc\u30bf\u30fc\u3067\u3042\u3063\u3066\u3082\u7a0e\u91d1\u306e\u5c02\u9580\u5bb6\u3092\u6d3b\u7528\u3059\u308b\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002\u5c02\u9580\u5bb6\u3092\u6d3b\u7528\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u89aa\u304c\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u5834\u5408<\/h4>\n<p>\u89aa\u306e\u9867\u554f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u3067\u304d\u308b\u9650\u308a\u5e74\u5185\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u30d5\u30ea\u30fc\u30bf\u30fc\u306e\u6240\u5f97\u304c\u78ba\u5b9a\u3059\u308b\u524d\u306a\u3089\u89aa\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u305f\u3081\u306e\u7bc0\u7a0e\u5bfe\u7b56(\u672c\u4eba\u306e\u7d66\u4e0e\u53ce\u5165\u3092103\u4e07\u5186\u4ee5\u4e0b\u306b\u6291\u3048\u308b\u306a\u3069)\u304c\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h4>(2)\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3092\u77e5\u308a\u305f\u3044\u5834\u5408<\/h4>\n<p>\u7a0e\u52d9\u7f72\u306b\u51fa\u5411\u3051\u3070\u3001\u76f8\u8ac7\u54e1\u304c\u7121\u6599\u3067\u6559\u3048\u3066\u304f\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8cea\u554f\u306b\u5bfe\u3057\u3066\u7b54\u3048\u308b\u3068\u3044\u3046\u30b9\u30bf\u30f3\u30b9\u306e\u305f\u3081\u3001\u7a4d\u6975\u7684\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u306f\u671f\u5f85\u3057\u306a\u3044\u307b\u3046\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4>(3)\u7bc0\u7a0e\u306b\u8208\u5473\u306e\u3042\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u53ca\u3073\u30d5\u30ea\u30fc\u30bf\u30fc<\/h4>\n<p>\u7bc0\u7a0e\u5bfe\u7b56\u306e\u8cea\u554f\u306b\u7a4d\u6975\u7684\u306b\u7b54\u3048\u3089\u308c\u308b\u306e\u306f\u7a0e\u7406\u58eb\u306e\u307f\u3067\u3059\u3002\u7a0e\u91d1\u306b\u8a73\u3057\u3044\u7121\u8cc7\u683c\u8005\u3067\u3082\u300c\u672c\u4eba\u306e\u6c42\u3081\u306b\u5fdc\u3058\u305f\u7a0e\u52d9\u76f8\u8ac7\u300d\u306f\u6709\u6599\u307e\u305f\u306f\u7121\u6599\u306b\u95a2\u4fc2\u306a\u304f\u3001\u7a0e\u7406\u58eb\u6cd5\u3067\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"16\">\u307e\u3068\u3081<\/h2>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u696d\u52d9\u59d4\u8a17\u306e\u4ed5\u4e8b\u304c\u5b58\u5728\u3059\u308b\u306a\u3069\u30d5\u30ea\u30fc\u30bf\u30fc(\u96c7\u7528\u5951\u7d04)\u3068\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9(\u96c7\u7528\u5951\u7d04\u4ee5\u5916\u306e\u4ed5\u4e8b)\u306e\u5883\u754c\u304c\u3042\u3044\u307e\u3044\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u300c\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\uff1d\u7d66\u6599\u300d\u3068\u306f\u9650\u3089\u305a\u3001\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u96d1\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u306b\u306a\u308b\u78ba\u7387\u3082\u9ad8\u304f\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u30d5\u30ea\u30fc\u30bf\u30fc\u306f\u672c\u5f53\u306b\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u306a\u3044\u306e\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u8003URL<\/p>\n<ul>\n<a href=\"https:\/\/www.nta.go.jp\/about\/introduction\/torikumi\/report\/2005\/04.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/about\/introduction\/torikumi\/report\/2005\/04.htm<\/i><\/a><br \/>\n<a href=\"https:\/\/www8.cao.go.jp\/youth\/whitepaper\/h27honpen\/b1_04_02.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www8.cao.go.jp\/youth\/whitepaper\/h27honpen\/b1_04_02.html<\/i><\/a><br \/>\n<a href=\"https:\/\/www5.cao.go.jp\/keizai3\/2019\/07seisakukadai17-0.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www5.cao.go.jp\/keizai3\/2019\/07seisakukadai17-0.pdf<\/i><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm<\/i><\/a><br \/>\n<a href=\"https:\/\/www.city.shinagawa.tokyo.jp\/PC\/procedure\/procedure-zeikin\/procedure-zeikin-sinkoku\/procedure-zeikin-sinkoku-kuminzei\/procedure-zeikin-sinkoku-kuminzei-zigyousyo\/hpg000015646.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.city.shinagawa.tokyo.jp\/PC\/procedure\/procedure-zeikin\/procedure-zeikin-sinkoku\/procedure-zeikin-sinkoku-kuminzei\/procedure-zeikin-sinkoku-kuminzei-zigyousyo\/hpg000015646.html<\/i><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm<\/i><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2668.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2668.htm<\/i><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm<\/i><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm<\/i><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1400.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1400.htm<\/i><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm<\/i><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/b\/04\/4_01.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/b\/04\/4_01.htm<\/i><\/a><br \/>\n<a href=\"http:\/\/www.kinzei.or.jp\/search\/regulation\/chapter_1_2.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">http:\/\/www.kinzei.or.jp\/search\/regulation\/chapter_1_2.html(\u7a0e\u52d9\u76f8\u8ac7\u306e\u9805\u76ee)<\/i><\/a><br \/>\n<a href=\"http:\/\/www.skattsei.co.jp\/topics\/testseiwebzeirisihou\/law\/list.html#n_2-6\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">http:\/\/www.skattsei.co.jp\/topics\/testseiwebzeirisihou\/law\/list.html#n_2-6(\u7a0e\u7406\u58eb\u6cd5\u57fa\u672c\u901a\u90542\uff0d6\u3000\u7a0e\u52d9\u76f8\u8ac7)<\/i><\/a>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u30d5\u30ea\u30fc\u30bf\u30fc\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u81ea\u899a\u3057\u3066\u3044\u308b\u4eba\u306f\u591a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u540c\u3058\u300c\u30d5\u30ea\u30fc\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u4ed8\u304f\u7acb\u5834\u3067\u3082\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u958b\u696d\u5c4a\u3092\u51fa\u3057\u305f\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30d5\u30ea\u30fc\u30bf\u30fc\u3067\u3082\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u540c\u69d8\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u30d5\u30ea\u30fc\u30bf\u30fc\u306e\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002 \u78ba [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":304176,"template":"","meta":{"_acf_changed":false,"footnotes":""},"money_ct":[55],"writer":[102],"common_tags":[637],"class_list":["post-200191","money","type-money","status-publish","has-post-thumbnail","hentry","money_ct-zeikin","writer-abe","common_tags-637","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/200191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money"}],"about":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/types\/money"}],"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\/money\/200191\/revisions"}],"predecessor-version":[{"id":304175,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/200191\/revisions\/304175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/304176"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=200191"}],"wp:term":[{"taxonomy":"money_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money_ct?post=200191"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=200191"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=200191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}