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class=\"hint_in\">\n\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304b\u3089\u3059\u308c\u3070\u3001\u305f\u3060\u3067\u3055\u3048\u9762\u5012\u304f\u3055\u3044\u78ba\u5b9a\u7533\u544a\u304c\u3055\u3089\u306b\u9762\u5012\u304f\u3055\u304f\u306a\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u4ee3\u7406\u3067\u3084\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u7a0e\u7406\u58eb\u306b\u304a\u9858\u3044\u3059\u308b\u5834\u5408\u306b\u3082\u66f8\u9762\u63d0\u51fa\u306e\u969b\u306b\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u78ba\u8a8d\u66f8\u985e\uff08\u539f\u5247\u3068\u3057\u3066\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u53c8\u306f\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u5199\u3057\uff09\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4ee5\u524d\u306e\u78ba\u5b9a\u7533\u544a\u3088\u308a\u624b\u9593\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u5fc5\u8981\u66f8\u985e\u3092\u3042\u3089\u304b\u3058\u3081\u305d\u308d\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/div>\n<h2>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u5e74\u672b\u8abf\u6574<\/h2>\n<p>\u5e73\u621028\u5e7412\u6708\u73fe\u5728\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u3082\u306e\u306f\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e73\u621028\u5e741\u6708\u4ee5\u5f8c\u306b\u63d0\u51fa\u3092\u53d7\u3051\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u5f93\u696d\u54e1\u672c\u4eba\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3001\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u7b49\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001<b>\u5e73\u621029\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u7d66\u4e0e\u306b\u304b\u304b\u308b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u4e3b\u5074\u304c\u5f93\u696d\u54e1\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u7b49\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u3092\u5099\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8a18\u8f09\u306e\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u3055\u308c\u305f\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u672c\u4eba\u78ba\u8a8d\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u9762\u3067\u306e\u672c\u4eba\u78ba\u8a8d\u306e\u5834\u5408\u306b\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3084\u901a\u77e5\u30ab\u30fc\u30c9\uff0b\u5199\u771f\u8868\u793a\u306e\u3042\u308b\u66f8\u985e\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u7b49\uff09\u306a\u3069\u306e\u66f8\u985e\u306e\u63d0\u793a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u63d0\u4f9b\u3092\u4f9d\u983c\u3059\u308b\u66f8\u985e\u306a\u3069\u306b\u3088\u308b\u672c\u4eba\u78ba\u8a8d\u3082\u53ef\u80fd\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4f9d\u983c\u66f8\u985e\u306b\u3001\u63d0\u4f9b\u8005\u304c\u901a\u77e5\u30ab\u30fc\u30c9\u7b49\u306e\u5199\u3057\u3092\u8cbc\u4ed8\u3057\u3066\u8fd4\u9001\u3059\u308b\u3053\u3068\u3067\u3001\u901a\u77e5\u30ab\u30fc\u30c9\u7b49\u306e\u5199\u3057\u3067\u756a\u53f7\u78ba\u8a8d\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u4f9d\u983c\u66f8\u985e\u306b\u5370\u5b57\u3057\u305f\u500b\u4eba\u8b58\u5225\u4e8b\u9805\u3068\u8cbc\u4ed8\u3055\u308c\u3066\u3044\u308b\u901a\u77e5\u30ab\u30fc\u30c9\u7b49\u306e\u5199\u3057\u306e\u500b\u4eba\u8b58\u5225\u4e8b\u9805\u304c\u540c\u4e00\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u8eab\u5143\uff08\u5b9f\u5728\uff09\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u307b\u304b\u306b\u3082\u3001\u756a\u53f7\u6cd5\u306b\u57fa\u3065\u3044\u305f\u672c\u4eba\u78ba\u8a8d\u65b9\u6cd5\u306f\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u767a\u8868\u8cc7\u6599\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/mynumberinfo\/pdf\/kakunin.pdf\" target=\"_brank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/mynumberinfo\/pdf\/kakunin.pdf<\/a>\uff09\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u793e\u4f1a\u4fdd\u969c<\/h2>\n<p>\u793e\u4f1a\u4fdd\u969c\u95a2\u9023\u306e\u66f8\u985e\u306b\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3084\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u4e8b\u696d\u4e3b\u304c\u63d0\u51fa\u3059\u308b\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u4e3b\u306e\u65b9\u3005\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e3b\u306a\u5c4a\u51fa\u66f8\u7b49\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u5206\u91ce<\/th>\n<th>\u4e3b\u306a\u5c4a\u51fa\u66f8<\/th>\n<\/tr>\n<tr>\n<td style=\"font-weight: bold\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\uff1a<br \/>\n\u30fb\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a \u7b49<br \/>\n\u6cd5\u4eba\u756a\u53f7\u306e\u8a18\u8f09\uff1a<br \/>\n\u30fb\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u8a2d\u7f6e\u5c4a \u7b49<\/td>\n<\/tr>\n<tr>\n<td style=\"font-weight: bold\">\u52b4\u707d\u4fdd\u967a<\/td>\n<td>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\uff1a<br \/>\n\u30fb\u969c\u5bb3(\u88dc\u511f)\u7d66\u4ed8\u652f\u7d66\u8acb\u6c42\u66f8<br \/>\n\u30fb\u50b7\u75c5\u306e\u72b6\u614b\u306b\u95a2\u3059\u308b\u5c4a \u7b49<\/td>\n<\/tr>\n<tr>\n<td style=\"font-weight: bold\">\u52b4\u50cd\u4fdd\u967a<\/td>\n<td>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\uff1a<br \/>\n\u30fb\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a<br \/>\n\u30fb\u52b4\u50cd\u4fdd\u967a\u6599\u7b49\u7533\u544a\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"font-weight: bold\">\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/td>\n<td>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\uff1a<br \/>\n\u30fb\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a<br \/>\n\u30fb\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a \u7b49<br \/>\n\u6cd5\u4eba\u756a\u53f7\u306e\u8a18\u8f09\uff1a<br \/>\n\u30fb\u65b0\u898f\u9069\u7528\u5c4a \u7b49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u5c4a\u51fa\u66f8\u306e\u69d8\u5f0f\u5909\u66f4\u306e\u3042\u3063\u305f\u3082\u306e\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u767a\u8868\u8cc7\u6599\uff08<a href=\"http:\/\/www.mhlw.go.jp\/file\/06-Seisakujouhou-12600000-Seisakutoukatsukan\/0000117030.pdf\" target=\"_brank\" rel=\"noopener noreferrer\">http:\/\/www.mhlw.go.jp\/file\/06-Seisakujouhou-12600000-Seisakutoukatsukan\/0000117030.pdf<\/a>\uff09\u3067\u78ba\u8a8d\u3067\u304d\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"hint_h\">\u2606\u30d2\u30f3\u30c8<\/div>\n<div class=\"hint_in\">\n\u793e\u4f1a\u4fdd\u969c\u95a2\u9023\u306f\u7d20\u4eba\u306b\u306f\u8907\u96d1\u306a\u4ed5\u7d44\u307f\u304c\u591a\u304f\u3001\u4e8b\u696d\u4e3b\u306e\u65b9\u304b\u3089\u3057\u3066\u3082\u6df1\u5165\u308a\u3057\u305f\u304f\u306a\u3044\u5206\u91ce\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5f93\u696d\u54e1\u3092\u5b88\u3063\u3066\u3044\u304f\u305f\u3081\u306b\u3082\u793e\u4f1a\u4fdd\u969c\u306e\u305f\u3081\u306e\u624b\u7d9a\u304d\u3092\u6020\u3063\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br 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