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id=\"05\">\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u5229\u7528\u306e\u5186\u6ed1\u5316\u7b49\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u3064\u3044\u3066<\/h2>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u3088\u308a\u3082\u3001\u3055\u3089\u306b\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u89e3\u6d88\u306b\u529b\u3092\u5165\u308c\u305f\u6cd5\u5f8b\u304c\u300c\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u5229\u7528\u306e\u5186\u6ed1\u5316\u7b49\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u300d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u3053\u306e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u5185\u5bb9\u3084\u3001\u3055\u3089\u306b\u76f4\u8fd1\u306e\u53d6\u308a\u7d44\u307f\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"06\">\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u5229\u7528\u306e\u5186\u6ed1\u5316\u7b49\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u3068\u306f<\/h3>\n<p>\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u5229\u7528\u306e\u5186\u6ed1\u5316\u7b49\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u3068\u306f\u3001\u5e73\u621030\u5e74\u306b\u65bd\u884c\u3055\u308c\u305f\u6cd5\u5f8b\u3067\u3001\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u5229\u7528\u306e\u5186\u6ed1\u5316\u3092\u56f3\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u6cd5\u5f8b\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u2460\u9577\u671f\u9593\u3001\u76f8\u7d9a\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u767b\u8a18\u5b98\u306b\u6240\u6709\u8005\u306e\u63a2\u7d22\u306b\u5fc5\u8981\u306a\u8abf\u67fb\u6a29\u9650\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068<\/li>\n<li>\u2461\u6240\u6709\u8005\u63a2\u7d22\u306e\u7d50\u679c\u3092\u3001\u8077\u6a29\u3067\u3001\u571f\u5730\u306e\u767b\u8a18\u7c3f\u306b\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u306e\u7279\u4f8b\u3092\u8a2d\u3051\u308b\u3053\u3068<br \/>\n\u2192\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u7b49\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u306f\u3001\u767b\u8a18\u624b\u7d9a\u3092\u76f4\u63a5\u4fc3\u3059\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u2462\u6240\u6709\u8005\u304c\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u9069\u5207\u306a\u7ba1\u7406\u3092\u53ef\u80fd\u3068\u3059\u308b\u5236\u5ea6\u306e\u5275\u8a2d<br \/>\n\u2192\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u9577\u7b49\u306b\u8ca1\u7523\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u7533\u7acb\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u6c11\u6cd5\u306e\u7279\u4f8b\u3082\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u5229\u7528\u306e\u5186\u6ed1\u5316\u7b49\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u76f8\u7d9a\u767b\u8a18\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u571f\u5730\u3092\u306a\u304f\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u65bd\u7b56\u3092\u591a\u304f\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u653f\u5e9c\u306f\u4eca\u5f8c\u3082\u3001\u4e0d\u52d5\u7523\u767b\u8a18\u6cd5\u306e\u6539\u6b63\u306a\u3069\u3001\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u89e3\u6d88\u306b\u5411\u3051\u305f\u3055\u307e\u3056\u307e\u306a\u53d6\u308a\u7d44\u307f\u3092\u884c\u3046\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 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class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<ul>\n<li><a href=\"http:\/\/www.cas.go.jp\/jp\/seisaku\/shoyushafumei\/dai1\/siryou1-2.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">http:\/\/www.cas.go.jp\/jp\/seisaku\/shoyushafumei\/dai1\/siryou1-2.pdf<\/a><\/i><\/li>\n<li><a href=\"http:\/\/houmukyoku.moj.go.jp\/homu\/page7_000022.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">http:\/\/houmukyoku.moj.go.jp\/homu\/page7_000022.html<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.ktr.mlit.go.jp\/ktr_content\/content\/000770305.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.ktr.mlit.go.jp\/ktr_content\/content\/000770305.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/02taikou_02.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/02taikou_02.htm<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u7a7a\u304d\u5730\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u539f\u56e0\u306b\u3001\u6240\u6709\u8005\u304c\u4e0d\u660e\u306b\u306a\u3063\u3066\u3044\u308b\u571f\u5730\u306e\u5897\u52a0\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306f\u3001\u9632\u72af\u9762\u306a\u3069\u306e\u3055\u307e\u3056\u307e\u306a\u554f\u984c\u304c\u751f\u305a\u308b\u305f\u3081\u3001\u56fd\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u3067\u3055\u307e\u3056\u307e\u306a\u53d6\u308a\u7d44\u307f\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4ee4\u548c2\u5e74\u4ee5\u964d\u3001\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u3078\u306e\u5bfe\u5fdc\u304c\u5909\u308f\u308a\u307e\u3059\u3002 \u3053\u3053\u3067\u306f\u3001\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u5909\u66f4\u70b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 \u6240\u6709\u8005 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