{"id":783,"date":"2025-03-25T10:00:43","date_gmt":"2025-03-25T01:00:43","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=783"},"modified":"2026-06-04T13:36:26","modified_gmt":"2026-06-04T04:36:26","slug":"corporate-tax-declaration","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/corporate-tax-declaration","title":{"rendered":"\u3010\u6cd5\u4eba\u304c\u7533\u544a\u5fc5\u9808\u306a\u4ee3\u8868\u7684\u306a\u7a0e\u91d112\u7a2e\u985e\u3011\u305d\u308c\u305e\u308c\u306e\u7533\u544a\u65b9\u6cd5\u307e\u3068\u3081"},"content":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u306b\u306a\u308b\u3068\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u3084\u521d\u3081\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u65b9\u304c\u3001\u6cd5\u4eba\u3068\u3057\u3066\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u306e\u7a2e\u985e\u3092\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3001\u7d0d\u7a0e\u9045\u308c\u3084\u7533\u544a\u6f0f\u308c\u306b\u3088\u308a\u5ef6\u6ede\u7a0e\u30fb\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span 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style=\"font-size: 16px; color: #22254c;\">\u8f9e\u66f8\u4ee3\u308f\u308a\u306b<\/span>\u53c2\u8003\u3068\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"2cz2wo584pthjrjlseqcx\">1.\u6cd5\u4eba\u304c\u7d0d\u3081\u308b\u4ee3\u8868\u7684\u306a\u7a0e\u91d112\u7a2e\u985e<\/h2>\n<p>\u307e\u305a\u306f\u3001\u6cd5\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ee3\u8868\u7684\u306a\u7a0e\u91d112\u7a2e\u985e\u3092\u4e00\u89a7\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%; text-align: center; background-color: #d1d5d8;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 13.913%; text-align: center; background-color: #d1d5d8;\">\u7d0d\u7a0e\u65b9\u5f0f<\/td>\n<td style=\"width: 14.2119%; text-align: center; background-color: #d1d5d8;\">\u56fd\u7a0e\u30fb<br \/>\n\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center; background-color: #d1d5d8;\">\u78ba\u5b9a<br \/>\n\u7533\u544a<\/td>\n<td style=\"width: 8.5276%; text-align: center; background-color: #d1d5d8;\">\u4e2d\u9593<br \/>\n\u7533\u544a<\/td>\n<td style=\"width: 29.0228%; text-align: center; background-color: #d1d5d8;\">\u7d0d\u7a0e\u671f\u9650<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u2460\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 13.913%;\">\u7533\u544a\u7d0d\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\u3007<\/td>\n<td rowspan=\"7\" style=\"width: 29.0228%;\">\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u7fcc\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u2461\u5730\u65b9\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 13.913%;\">\u7533\u544a\u7d0d\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u2462\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 13.913%;\">\u7533\u544a\u7d0d\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 16.1333%;\">\u2463\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 9.648%;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"width: 13.9131%;\">\u7533\u544a\u7d0d\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.648%;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 13.9131%;\">\u7533\u544a\u7d0d\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u2464\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 13.913%;\">\u7533\u544a\u7d0d\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u2465\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 13.913%;\">\u7533\u544a\u7d0d\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 16.1333%;\">\u2466\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 9.648%;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 13.9131%;\">\u8ce6\u8ab2\u8ab2\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 29.0228%;\">1\/1\u6642\u70b9\u3067\u6240\u6709\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u306b\u8ab2\u7a0e\u3001\uff14\u671f\u306b\u5206\u3051\u3066\u7d0d\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.648%;\">\u511f\u5374\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 13.9131%;\">\u8ce6\u8ab2\u8ab2\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 29.0228%;\">1\/31\u307e\u3067\u306b\u7533\u544a\u3057\u3001<span style=\"font-size: medium; color: #333333;\">\uff14\u671f\u306b\u5206\u3051\u3066\u7d0d\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u2467\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<td style=\"width: 13.913%;\">\u7533\u544a\u7d0d\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\uff0d<\/td>\n<td rowspan=\"2\" style=\"width: 29.0228%;\">\u6bce\u6708\u3082\u3057\u304f\u306f\u534a\u5e74\u3054\u3068<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u2468\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/td>\n<td style=\"width: 13.913%;\">\u8ce6\u8ab2\u8ab2\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u2469\u5370\u7d19\u7a0e<\/td>\n<td style=\"width: 13.913%;\">\u5370\u7d19\u306b\u3088\u308b\u7d0d\u4ed8<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\uff0d<\/td>\n<td rowspan=\"2\" style=\"width: 29.0228%;\">\u305d\u306e\u90fd\u5ea6<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u246a\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td style=\"width: 13.913%;\">\u5370\u7d19\u306b\u3088\u308b\u7d0d\u4ed8<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u56fd\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 25.8005%;\">\u246b\u81ea\u52d5\u8eca\u7a0e<br \/>\n\uff08\u8efd\u81ea\u52d5\u8eca\u7a0e\uff09<\/td>\n<td style=\"width: 13.913%;\">\u8ce6\u8ab2\u8ab2\u7a0e<\/td>\n<td style=\"width: 14.2119%; text-align: center;\">\u5730\u65b9\u7a0e<\/td>\n<td style=\"width: 8.9652%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 8.5276%; text-align: center;\">\uff0d<\/td>\n<td style=\"width: 29.0228%;\"><span style=\"font-size: medium; color: #333333;\">4\/1\u6642\u70b9\u3067\u6240\u6709\u3059\u308b\u8eca\u4e21\u306b\u8ab2\u7a0e\u30015\u6708\u672b\u307e\u3067<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #000000;\">\u6cd5\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u306f\u3001<span style=\"font-size: 16px; color: #000000;\">\u7a0e\u91d1\u3054\u3068\u306b<\/span>\u8ab2\u7a0e\u65b9\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u6642\u306b\u3001\u7d0d\u3081\u308b\u3079\u304d\u91d1\u984d\u3092<strong>\u81ea\u5206\u3067\u8a08\u7b97\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u65b9\u6cd5\u3092\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001\u7d0d\u3081\u308b\u3079\u304d\u91d1\u984d\u3092<strong>\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u8a08\u7b97\u3057\u7d0d\u7a0e\u8005\u306b\u901a\u77e5\u3059\u308b\u65b9\u5f0f\u3092\u8ce6\u8ab2\u8ab2\u7a0e\u65b9\u5f0f<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u3053\u308c\u3089\u3092<span class=\"f-marker-p\">\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u6f0f\u308c\u306e\u306a\u3044\u9069\u5207\u306a\u7d0d\u7a0e<\/span>\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><br \/>\n\u6b21\u306e\u7ae0\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"fjk6bs8nqthsilrsztfl\">2.\u6cd5\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3067\u652f\u6255\u3046\u7a0e\u91d16\u3064<\/h2>\n<p>\u6700\u521d\u306b\u3001\u6cd5\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\uff16\u7a2e\u985e\u3092\u4e00\u89a7\u8868\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 21.1063%; background-color: #d1d5d8; text-align: center;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 21.6038%; background-color: #d1d5d8; text-align: center;\">\u7533\u544a\u66f8<br \/>\n\u63d0\u51fa\u5148<\/td>\n<td colspan=\"2\" style=\"width: 46.6024%; background-color: #d1d5d8; text-align: center;\">\u5fc5\u8981\u63d0\u51fa\u66f8\u985e<\/td>\n<td style=\"width: 10.6893%; background-color: #d1d5d8; text-align: center;\">\u7533\u544a\u30fb\u7d0d\u4ed8<br \/>\n\u671f\u9650<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 21.1063%;\">\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 21.6038%;\">\u7a0e\u52d9\u7f72<\/td>\n<td colspan=\"2\" style=\"width: 46.6024%;\">\u30fb\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\u4e00\uff09<br \/>\n\u30fb\u5404\u5225\u8868<br \/>\n\u30fb\u6c7a\u7b97\u5831\u544a\u66f8<\/p>\n<ul>\n<li>\u30fb\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8<\/li>\n<li>\u30fb\u6cd5\u4eba\u7a0e\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8<\/li>\n<li>\u30fb\u9069\u7528\u984d\u660e\u7d30\u66f8\u203b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u9069\u7528\u306e\u5834\u5408<\/li>\n<\/ul>\n<p>\u30fb\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u66f8\u985e<span style=\"font-size: medium; color: #333333;\">\u203b<span style=\"font-size: medium; color: #333333;\">\u5fc5\u8981\u306a\u5834\u5408<\/span><\/span><\/td>\n<td rowspan=\"8\" style=\"width: 10.6893%;\"><span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 21.1063%;\">\u5730\u65b9\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 21.6038%;\">\u7a0e\u52d9\u7f72<\/td>\n<td colspan=\"2\" style=\"width: 46.6024%;\">\u30fb\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8(\u5225\u8868\u4e00)<br \/>\n\u30fb\u5225\u8868\u516d\uff08\u4e8c\uff09\u203b\u5fc5\u8981\u306a\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" rowspan=\"2\" style=\"width: 21.1063%;\">\u6d88\u8cbb\u7a0e<\/td>\n<td rowspan=\"2\" style=\"width: 21.6038%;\">\u7a0e\u52d9\u7f72<\/td>\n<td style=\"width: 16.1566%;\">\u539f\u5247\u8ab2\u7a0e<br \/>\n\uff08\u4e00\u822c\u8ab2\u7a0e\u30fb\u672c\u5247\u8ab2\u7a0e\uff09<\/td>\n<td style=\"width: 30.1962%;\"><span style=\"font-size: 16px; color: #3e3a39;\">\u30fb\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u4e00\u822c\u7528\uff09<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #3e3a39;\">\u30fb\u4ed8\u88681-3\u00a0<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868<\/span><\/span><br \/>\n<span style=\"color: #3e3a39;\">\u30fb\u4ed8\u88682-3\u00a0<span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868<\/span><\/span><\/span><br \/>\n<span style=\"font-size: 16px;\"><span style=\"font-size: 16px; color: #3e3a39;\">\u30fb\u4ed8\u88686\u203b2\u5272\u7279\u4f8b\u306e\u5834\u5408<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1566%;\">\u7c21\u6613\u8ab2\u7a0e<\/td>\n<td style=\"width: 30.1962%;\"><span style=\"font-size: 16px; color: #3e3a39;\">\u30fb\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7c21\u6613\u7528\uff09<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #3e3a39;\">\u30fb\u4ed8\u88684-3\u00a0<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868<\/span><\/span><br \/>\n<span style=\"color: #3e3a39;\">\u30fb\u4ed8\u88685-3\u00a0<span style=\"font-size: 16px; color: #333333;\">\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868<\/span><\/span><br \/>\n<\/span><span style=\"font-size: 16px; color: #3e3a39;\">\u30fb\u4ed8\u88686\u203b2\u5272\u7279\u4f8b\u306e\u5834\u5408<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 7.8582%;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 12.5126%;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"width: 21.6038%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<td colspan=\"2\" style=\"width: 46.6024%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\uff08<span style=\"color: #252525;\">\u7b2c\u516d\u53f7\u69d8\u5f0f\uff09<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5126%;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 21.6038%;\">\u5e02\u753a\u6751\u5f79\u5834 \u307e\u305f\u306f \u5730\u65b9\u7a0e\u4e8b\u52d9\u6240<\/td>\n<td colspan=\"2\" style=\"width: 46.6024%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8<\/span>\uff08\u7b2c\u4e8c\u5341\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 21.1063%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 21.6038%;\"><span style=\"font-size: medium; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/span><\/td>\n<td colspan=\"2\" style=\"width: 46.6024%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8<\/span>\uff08\u7b2c\u516d\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 21.1063%;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 21.6038%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<td colspan=\"2\" style=\"width: 46.6024%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8<\/span>\uff08\u7b2c\u516d\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"hofkn635byfr6dtx42xs\">2-1.\u6cd5\u4eba\u7a0e<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u3068\u306f\u3001<strong>\u4f01\u696d\u304c\u305d\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u56fd\u306b\u7d0d\u3081\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306e\u305f\u3081\u3001<span class=\"f-marker-p\">\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u514d\u9664<\/span>\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u984d\u306f<span style=\"font-size: 16px; color: #333333;\">\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\" style=\"text-align: left;\"><span style=\"font-size: 20px;\"><strong>\u8ab2\u7a0e\u6240\u5f97 \u00d7 \u6cd5\u4eba\u7a0e\u7387 \uff1d \u6cd5\u4eba\u7a0e\u00a0<\/strong><\/span><\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u7387\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u306e\u898f\u6a21\u3084\u5e74\u9593\u58f2\u4e0a\u304b\u3089\u7d4c\u8cbb\u3084\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u305f\u3001\u8ab2\u7a0e\u6240\u5f97<\/span>\u984d\u306b\u3088\u3063\u3066\u4e8c\u6bb5\u968e\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 35.2295%; text-align: center; background-color: #d1d5d8;\">\u533a\u5206<\/td>\n<td style=\"width: 40.682%; text-align: center; background-color: #d1d5d8;\">\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"width: 24.072%; text-align: center; background-color: #d1d5d8;\">\u7a0e\u7387<span style=\"font-size: 16px; color: #1a1a1c;\">(\uff05)<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 35.2295%;\">\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u5834\u5408<\/td>\n<td style=\"width: 40.682%;\">\u6240\u5f97800\u4e07\u5186\u307e\u3067\u306e\u90e8\u5206<\/td>\n<td style=\"width: 24.072%;\">15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.682%;\">\u6240\u5f97800\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<td style=\"width: 24.072%;\">23.20<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 75.7978%;\">\u4e0a\u8a18\u4ee5\u5916\u306e\u6cd5\u4eba\u306e\u5834\u5408<\/td>\n<td style=\"width: 24.072%;\">23.20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4f8b\uff5c\u8ab2\u7a0e\u6240\u5f971,500\u4e07\u5186\u306e\u5834\u5408\u3011<\/p>\n<p class=\"attention-p\">\u30fb\u8ab2\u7a0e\u6240\u5f971,500\u4e07\u5186\u306e\u3046\u3061800\u4e07\u5186\u306b\u306f\u6cd5\u4eba\u7a0e\u738715%<\/p>\n<p class=\"attention-p\">\u3000800\u4e07\u5186 \u00d7 15% = 120\u4e07\u5186<\/p>\n<p class=\"attention-p\">\u30fb\u8ab2\u7a0e\u6240\u5f971,500\u4e07\u5186\u306e\u3046\u3061800\u4e07\u5186\u3092\u8d85\u3048\u305f\u6b8b\u308a\u306e700\u4e07\u5186\u306b\u306f\u6cd5\u4eba\u7a0e\u738723.20%<\/p>\n<p class=\"attention-p\">\u3000700\u4e07\u5186 \u00d7 23.20% = 162.4\u4e07\u5186<\/p>\n<p class=\"attention-p\">\u3000120\u4e07\u5186 \uff0b 162.4\u4e07\u5186 \uff1d 282.4\u4e07\u5186<\/p>\n<p class=\"attention-p\"><strong>\u3053\u306e\u4f1a\u793e\u306e\u6cd5\u4eba\u7a0e\u306f<\/strong><strong>282.4\u4e07\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"tjpzg3ealoisuym70dhfs\">2-2.\u5730\u65b9\u6cd5\u4eba\u7a0e<\/h3>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u306f\u3001<strong>\u6cd5\u4eba\u7a0e\u306e\u4e00\u90e8\u3067\u3001\u6cd5\u4eba\u7a0e\u3068\u540c\u3058\u304f\u4f01\u696d\u304c\u5f97\u305f\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u56fd\u306b\u7d0d\u3081\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u3068\u7570\u306a\u308b\u70b9\u306f\u3001<span style=\"font-size: medium; color: #2d344b;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u5fb4\u53ce\u3057\u305f\u7a0e\u91d1\u306f\u3001<\/span>\u81ea\u6cbb\u4f53\u9593\u3067\u7a0e\u53ce\u306b\u30d0\u30e9\u3064\u304d\u304c\u751f\u307e\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u76ee\u7684\u3067\u3001<span style=\"font-size: medium; color: #2d344b;\"><strong>\u56fd\u304b\u3089\u5404\u81ea\u6cbb\u4f53\u306b\u5206\u914d\u3059\u308b\u5730\u65b9\u4ea4\u4ed8\u7a0e\u306e\u8ca1\u6e90\u306b\u3055\u308c\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: medium; color: #2d344b;\">\u6cd5\u4eba\u7a0e\u984d\u3092\u3082\u3068\u306b\u7b97\u51fa\u3055\u308c\u308b\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u6cd5\u4eba\u7a0e\u540c\u69d8\u514d\u9664<\/span>\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u3001<strong>\u6cd5\u4eba\u7a0e\u984d\u3092\u57fa\u6e96\u306b<\/strong>\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u00a0<\/span><strong><span style=\"font-size: 20px;\">\u6cd5\u4eba\u7a0e\u984d\u00a0\u00d7 10.3%\uff08\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\uff09\uff1d \u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><\/strong><\/p>\n<\/div>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/chihou_hojin\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u5730\u65b9\u6cd5\u4eba\u7a0e\u6539\u5b9a\u306e\u304a\u77e5\u3089\u305b<\/a><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4f8b\uff5c\u6cd5\u4eba\u7a0e\u304c500\u4e07\u5186\u306e\u5834\u5408\u3011<\/p>\n<p class=\"attention-p\">\u00a0500\u4e07\u5186 \u00d7 10.3% = 51.5\u4e07\u5186<\/p>\n<p class=\"attention-p\"><strong>\u3053\u306e\u4f1a\u793e\u306e<\/strong><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f51.5\u4e07\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/p>\n<\/div>\n<h3 id=\"xx19ya9h08p02avnmx2i741\">2-3.\u6d88\u8cbb\u7a0e<\/h3>\n<p>\u6d88\u8cbb\u7a0e\u3068\u306f\u3001<strong>\u307b\u307c\u5168\u3066\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u6cd5\u4eba\u306f\u3001\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u8ca9\u58f2\u3057\u3066\u9867\u5ba2\u304b\u3089\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u304b\u3089\u3001\u81ea\u793e\u304c<span style=\"font-size: 16px; color: #333333;\">\u539f\u6750\u6599\u306a\u3069\u3092\u4ed5\u5165\u308c\u308b\u969b\u306b\u652f\u6255\u3063\u305f<\/span>\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u3001\u6d88\u8cbb\u7a0e\u3068\u3057\u3066\u56fd\u306b\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u4e8b\u696d\u8005\u3092\u3001<strong>\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002\u6cd5\u4eba\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u306e\u306f\u3001\u4e0b\u8a18\u306e\u5834\u5408\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u30fb\u57fa\u6e96\u671f\u9593\uff08\u524d\u3005\u5e74\u671f\u306e\u4e8b\u696d\u5e74\u5ea6\uff09\u3082\u3057\u304f\u306f\u7279\u5b9a\u671f\u9593\uff08\u524d\u5e74\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c6\u304b\u6708\u9593\uff09\u306e<span style=\"font-size: 16px;\"><strong>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/strong>\u5834\u5408<\/span><\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u30fb\u57fa\u6e96\u671f\u9593\u3082\u3057\u304f\u306f\u7279\u5b9a\u671f\u9593\u306e<\/span>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3082\u3001<\/span><strong>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3001<span style=\"font-size: 16px; color: black;\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u767a\u884c\u4e8b\u696d\u8005\u3092\u9078\u629e\u3057\u3066\u3044\u308b<\/span><\/strong>\u5834\u5408<\/span><\/p>\n<\/div>\n<p>\u6d88\u8cbb\u7a0e\u306b\u306f\u4e0b\u8a182\u3064\u306e\u8ab2\u7a0e\u65b9\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4f01\u696d\u306e\u898f\u6a21\u3084\u7d4c\u55b6\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u3069\u3061\u3089\u306e\u8ab2\u7a0e\u65b9\u5f0f\u3092\u9078\u3076\u304b\u306b\u3088\u3063\u3066\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 797.003px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: left; background-color: #d1d5d8;\">\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f<\/td>\n<td style=\"text-align: left;\">\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u304b\u3089\u3001<strong>\u652f\u6255\u3044\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u3092<\/strong>\u5dee\u3057\u5f15\u3044\u3066<span style=\"font-size: medium; color: #333333;\">\u6d88\u8cbb\u7a0e\u984d\u3092<\/span>\u8a08\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; background-color: #d1d5d8;\">\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f<\/td>\n<td style=\"text-align: left;\"><span style=\"font-size: medium; color: #333333;\"><span style=\"font-size: medium; color: #333333;\">\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u304b\u3089\u3001<\/span><strong>\u58f2\u4e0a\u306b\u304b\u304b\u308b<\/strong><\/span><strong><span style=\"font-size: medium; color: #333333;\">\u6d88\u8cbb\u7a0e\u306b<strong>\u696d\u7a2e\u3054\u3068\u306e<\/strong><\/span><\/strong><strong>\u307f\u306a\u3057\u4ed5\u5165\u7387\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u305f\u6d88\u8cbb\u7a0e<\/strong>\u3092\u5dee\u3057\u5f15\u3044\u3066\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001<strong>\u57fa\u672c\u7684\u306b\u306f\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f<\/strong>\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<span class=\"f-marker-p\">\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c<span style=\"font-size: inherit;\">5,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\u3001\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3068\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e<\/span>\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u984d\u306f\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 20px;\"><strong>\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e \u2212 \u4ed5\u5165\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e \uff1d \u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u984d<\/strong><\/span><\/p>\n<\/div>\n<p>\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u984d\u306f\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><span style=\"font-size: 20px;\"><strong>\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e \u2212\uff08\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e \u00d7 \u307f\u306a\u3057\u4ed5\u5165\u7387\uff09\uff1d \u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u984d<\/strong><\/span><\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6d88\u8cbb\u7a0e\u306b\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u3092\u9069\u7528\u3059\u308b\u3068\u304d\u306e\u3001\u696d\u7a2e\u3054\u3068\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 15.8033%; text-align: center; background-color: #d1d5d8;\">\u4e8b\u696d\u533a\u5206<\/td>\n<td style=\"width: 67.1394%; text-align: center; background-color: #d1d5d8;\">\u696d\u7a2e<\/td>\n<td style=\"width: 16.8886%; text-align: center; background-color: #d1d5d8;\">\u307f\u306a\u3057\u4ed5\u5165\u7387<span style=\"font-size: 16px; color: #1a1a1c;\">(\uff05)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8033%;\"><span style=\"font-size: medium; color: #333333;\">\u7b2c\uff11\u7a2e\u4e8b\u696d<\/span><\/td>\n<td style=\"width: 67.1394%;\"><span style=\"font-size: medium; color: #333333;\">\u5378\u58f2\u696d<\/span><\/td>\n<td style=\"width: 16.8886%; text-align: center;\">90<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8033%;\"><span style=\"font-size: medium; color: #333333;\">\u7b2c\uff12\u7a2e\u4e8b\u696d<\/span><\/td>\n<td style=\"width: 67.1394%;\">\u5c0f\u58f2\u696d\u3001\u8fb2\u696d\u30fb\u6797\u696d\u30fb\u6f01\u696d\uff08\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u4e8b\u696d\u306b\u9650\u308b\uff09<\/td>\n<td style=\"width: 16.8886%; text-align: center;\">80<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8033%;\"><span style=\"font-size: medium; color: #333333;\">\u7b2c\uff13\u7a2e\u4e8b\u696d<\/span><\/td>\n<td style=\"width: 67.1394%;\">\u8fb2\u696d\u30fb\u6797\u696d\u30fb\u6f01\u696d\uff08\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u4e8b\u696d\u3092\u9664\u304f\uff09\u3001\u9271\u696d\u3001\u5efa\u8a2d\u696d\u3001\u88fd\u9020\u696d\u3001\u96fb\u6c17\u696d\u3001\u30ac\u30b9\u696d\u3001\u71b1\u4f9b\u7d66\u696d\u304a\u3088\u3073\u6c34\u9053\u696d<\/td>\n<td style=\"width: 16.8886%; text-align: center;\">70<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8033%;\"><span style=\"font-size: medium; color: #333333;\">\u7b2c\uff14\u7a2e\u4e8b\u696d<\/span><\/td>\n<td style=\"width: 67.1394%;\"><span style=\"font-size: 16px; color: #333333;\">\u4ed6\u306e\u3069\u306e\u696d\u7a2e\u306b\u3082\u533a\u5206\u3055\u308c\u306a\u3044\u4e8b\u696d\uff08\u98f2\u98df\u5e97\u3001\u91d1\u878d\u4fdd\u967a\u696d\u306a\u3069\uff09\u00a0<\/span><\/td>\n<td style=\"width: 16.8886%; text-align: center;\">60<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8033%;\"><span style=\"font-size: medium; color: #333333;\">\u7b2c\uff15\u7a2e\u4e8b\u696d<\/span><\/td>\n<td style=\"width: 67.1394%;\">\u904b\u8f38\u901a\u4fe1\u696d\u3001\u91d1\u878d\u696d\u304a\u3088\u3073\u4fdd\u967a\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u98f2\u98df\u5e97\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u00a0<\/td>\n<td style=\"width: 16.8886%; text-align: center;\">50<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8033%;\"><span style=\"font-size: medium; color: #333333;\">\u7b2c\uff16\u7a2e\u4e8b\u696d<\/span><\/td>\n<td style=\"width: 67.1394%;\"><span style=\"font-size: medium; color: #333333;\">\u4e0d\u52d5\u7523\u696d<\/span><\/td>\n<td style=\"width: 16.8886%; text-align: center;\">40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6505.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.6505 \u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/a><\/p>\n<h4 id=\"h4seonk4yuccq8589snfzu\"><span style=\"font-size: 16px; color: #333333;\"><u>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u6cd5\u4eba\u306f\uff12\u5272\u7279\u4f8b\u3082\u5229\u7528\u3067\u304d\u308b<\/u><\/span><\/h4>\n<p>\uff12\u5272\u7279\u4f8b\u3068\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u6a5f\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089<span style=\"font-size: 16px;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\uff08<em>\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u3068<\/em>\u306a\u3063\u305f\u4e8b\u696d<\/span>\u8005\u3092\u5bfe\u8c61\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u3092\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\uff12\u5272\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002 <br \/>\n\u203b\u4ee4\u548c\uff15\u5e74\u5206\uff08\u767b\u9332\u65e5\uff5e12\u6708\uff09\u304b\u3089\u4ee4\u548c\uff18\u5e74\u5206\u306e\u7533\u544a\u307e\u3067\u9069\u7528\u53ef<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0023010-021.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u300c2\u5272\u7279\u4f8b\u300d\u9069\u7528\u53ef\u5426\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/a><\/p>\n<p>2\u5272\u7279\u4f8b\u3067\u306e<span style=\"font-size: 16px; color: #333333;\">\u6d88\u8cbb\u7a0e\u984d\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 20px;\">\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e \u00d7 0.2\uff08\u7279\u4f8b20\uff05\uff09\uff1d\u00a0<strong>\u7d0d\u4ed8\u3059\u308b<\/strong>\u6d88\u8cbb\u7a0e\u984d<\/span><\/strong><\/p>\n<\/div>\n<h3 id=\"3u73g7sxt2lbrwtghniq6u\">2-4.\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/h3>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001<strong>\u4f01\u696d\u304c<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u6240\u306e\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/span><strong>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/strong>\u3068<strong>\u5e02\u533a\u753a\u6751\u6c11\u7a0e<\/strong>\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7a0e\u91d1\u306f\u3001\u4e3b\u306b\u5730\u57df\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3084\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u306a\u3069\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u3092\u5143\u306b\u8a08\u7b97\u3055\u308c\u308b<strong>\u6cd5\u4eba\u7a0e\u5272<\/strong><strong>\u3067\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d<\/strong>\u3068\u3001\u8cc7\u672c\u91d1\u3084\u5f93\u696d\u54e1\u6570\u3067\u91d1\u984d\u304c\u6c7a\u307e\u308b<strong>\u5747\u7b49\u5272<\/strong><strong>\u3067\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d<\/strong>\u3092<strong>\u90fd\u9053\u5e9c\u770c\u3068\u5e02\u753a\u6751\u305d\u308c\u305e\u308c\u306b\u7d0d\u3081\u307e\u3059\u3002<\/strong><span style=\"color: #333333;\">\u6cd5\u4eba\u7a0e\u5272\u3068<span style=\"font-size: 16px; color: #333333;\">\u5747\u7b49\u5272<\/span>\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001<span class=\"f-marker-p\">\u6cd5\u4eba\u7a0e\u5272\u306f\u56fd\u306b\u6cd5\u4eba\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u9ed2\u5b57\u306e\u6cd5\u4eba\u3060\u3051\u304c\u6255\u3046\u306e\u306b\u5bfe\u3057\u3066\u3001\u5747\u7b49\u5272\u306f\u8d64\u5b57\u306e\u6cd5\u4eba\u3082\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span>\u3053\u3068\u3067\u3059\u3002<\/span><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/03\/19IZj7wSnYQfXhgtecq5p4ua6-1739332273.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"a2ce26sqika79jm4zelldc\">\u25a0\u6cd5\u4eba\u7a0e\u5272<\/h4>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3068\u306f\u3001<strong>\u6cd5\u4eba\u7a0e\u984d\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3055\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u984d\u306b\u4e00\u5b9a\u306e\u7a0e\u7387\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u306f\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\uff08\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u6771\u4eac23\u533a\u3060\u3051\u306b\u4e8b\u696d\u6240\u306e\u3042\u308b\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u90fd\u6c11\u7a0e\u306e\u307f\u652f\u6255\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000968887.pdf\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u4ee4\u548c6\u5e74\u5ea6 \u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e \u7a0e\u7387\u4e00\u89a7\u8868<\/a><\/p>\n<p>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3067\u306e\u7a0e\u984d\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 20px;\">\u6cd5\u4eba\u7a0e\u984d \u00d7\u00a0<strong><span style=\"font-size: 20px;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u7a0e\u7387\u00a0<\/span><\/strong>\uff1d\u00a0<\/span><\/strong><strong><span style=\"font-size: 20px;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3067\u306e\u7a0e\u984d<\/span><\/strong><\/p>\n<\/div>\n<p>\u5e02\u533a\u753a\u6751\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3067\u306e\u7a0e\u984d\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 20px;\">\u6cd5\u4eba\u7a0e\u984d \u00d7 \u5e02\u533a\u753a\u6751\u6c11\u7a0e\u306e\u7a0e\u7387 \uff1d \u5e02\u533a\u753a\u6751\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3067\u306e\u7a0e\u984d<\/span><\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u306f\u3001\u8cc7\u672c\u91d1\u3084\u6cd5\u4eba\u7a0e\u984d\u306b\u3088\u3063\u3066<strong>\u8d85\u904e\u7a0e\u7387\uff08<\/strong><strong>\u4e0d\u5747\u4e00\u8ab2\u7a0e\uff09<\/strong>\u304c\u9069\u7528\u3055\u308c\u308b\u81ea\u6cbb\u4f53\u3082\u3042\u308b\u305f\u3081\u3001\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><br \/>\n\u6771\u4eac\u90fd\u306e\u6cd5\u4eba\u90fd\u6c11\u7a0e\u306e\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u307e\u305a\u306f\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3092\u8abf\u3079\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/03\/Fkdaj4bPrMto8XGHVUvY9Kp6T-1737945396.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8d85\u904e\u7a0e\u7387\u3068\u6a19\u6e96\u7a0e\u7387\u306e\u3069\u3061\u3089\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; background-color: #d1d5d8;\">\u5730\u57df<\/td>\n<td style=\"width: 33.3333%; text-align: center; background-color: #d1d5d8;\">\u8d85\u904e\u7a0e\u7387<span style=\"font-size: 16px; color: #1a1a1c;\">(\uff05)<\/span><\/td>\n<td style=\"width: 33.3333%; text-align: center; background-color: #d1d5d8;\">\u6a19\u6e96\u7a0e\u7387<span style=\"font-size: 16px; color: #1a1a1c;\">(\uff05)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u6771\u4eac23\u533a<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10.4<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">7.0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u6771\u4eac23\u533a\u5916<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">2.0<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">1.0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/work\/houjinji\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd \u4e3b\u7a0e\u5c40\uff5c\u6cd5\u4eba\u4e8b\u696d\u7a0e \u6cd5\u4eba\u90fd\u6c11\u7a0e<\/a><\/p>\n<h4 id=\"1z0jp7rc3jyjydusyrwbh3\">\u25a0\u5747\u7b49\u5272<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u3068\u306f\u3001<\/span><strong>\u8cc7\u672c\u91d1\u3084\u5f93\u696d\u54e1\u6570\u306a\u3069\u306b\u3088\u3063\u3066\u5404\u81ea\u6cbb\u4f53\u3067\u7a0e\u7387\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u7a0e\u91d1<\/strong><span style=\"font-size: 16px; color: #333333;\">\u3067\u3059\u3002<span class=\"f-marker-p\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306b\u3088\u3063\u3066<\/span><\/span>\u200b<span style=\"font-size: 16px; color: #333333;\">\uff15<\/span>\u200b<span style=\"font-size: 16px; color: #333333;\">\u3064\u306e\u533a\u5206\u3001<span class=\"f-marker-p\">\u5e02\u753a\u6751\u6c11\u7a0e\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u30fb\u5f93\u696d\u8005\u6570\u306b\u3088\u3063\u3066<\/span><\/span>\u200b<span style=\"font-size: 16px; color: #333333;\">\uff19<\/span>\u200b<span style=\"font-size: 16px; color: #333333;\">\u3064\u306e\u533a\u5206\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-size: 16px;\"><br \/>\n<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/03\/tUafX8FKYLojN9siV1wqcJ65W-1739332229.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"96uprijjz6s04qza7z8pndr\">2-5.\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f\u3001<strong>\u4f01\u696d\u304c\u884c\u3046\u4e8b\u696d\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u90fd\u9053\u5e9c\u770c\u306b\u7d0d\u3081\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001<span style=\"font-size: 16px; color: #222222;\">\u6cd5\u4eba\u304c\u4e8b\u696d\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u9053\u8def\u3001\u6e2f\u6e7e\u3001\u6d88\u9632\u3001\u8b66\u5bdf\u306a\u3069\u306e\u3001\u3055\u307e\u3056\u307e\u306a\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3084\u516c\u5171\u65bd\u8a2d\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001<span class=\"f-marker-p\">\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u6cd5\u4eba\u7a0e\u540c\u69d8\u514d\u9664<\/span>\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span class=\"f-marker-p\">\u8cc7\u672c\u91d1\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u4f01\u696d\u306e\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066<\/span>\u3082<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092<\/span>\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span>\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/p>\n<p>\u306a\u304a\u3001<strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u6cd5\u4eba\u304c\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u4e00\u7a2e\u306e\u7d4c\u8cbb\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001<\/strong><strong>\u7fcc\u5e74\u306e\u640d\u91d1\u7b97\u5165<\/strong>\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #222222;\"><span style=\"font-size: 16px; color: #333333;\">\u307e\u305a\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #222222;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001<\/span>\u6cd5\u4eba\u304c\u884c\u3063\u3066\u3044\u308b\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u306e\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u6cd5\u4eba\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/span><span style=\"font-size: 16px; color: #222222;\"><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u5bfe\u8c61\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<table style=\"width: 792px;\" width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #d1d5d8; vertical-align: top; width: 15.012%; text-align: center;\"><span style=\"color: #000000; font-size: 16px;\">\u533a\u5206<\/span><\/th>\n<th style=\"background-color: #d1d5d8; vertical-align: top; width: 54.4082%; text-align: center;\"><span style=\"color: #000000;\">\u4f8b<\/span><\/th>\n<th style=\"background-color: #d1d5d8; vertical-align: top; width: 30.3574%; text-align: center;\"><span style=\"color: #000000;\">\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 15.012%;\">\u666e\u901a\u6cd5\u4eba<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 54.4082%;\"><span style=\"font-size: 16px; color: #222222;\">\u682a\u5f0f\u4f1a\u793e\u3001\u6709\u9650\u4f1a\u793e\u3001\u5408\u540d\u4f1a\u793e\u3001\u5408\u8cc7\u4f1a\u793e\u3001\u533b\u7642\u6cd5\u4eba\u3001\u4f01\u696d\u7d44\u5408\u306a\u3069<\/span><\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: middle; width: 30.3574%;\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 15.012%;\"><span style=\"font-size: medium; color: #333333;\">\u516c\u5171\u6cd5\u4eba<\/span><\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 54.4082%;\"><span style=\"font-size: medium; color: #333333;\">\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u306a\u3069<\/span><\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: middle; width: 30.3574%;\"><span style=\"font-size: medium; color: #333333;\">\u975e\u8ab2\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 15.012%;\"><span style=\"font-size: medium; color: #333333;\">\u516c\u76ca\u6cd5\u4eba<\/span><\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 54.4082%;\"><span style=\"font-size: medium; color: #333333;\">\u5b97\u6559\u6cd5\u4eba\u3001\u8ca1\u56e3\u6cd5\u4eba\u3001\u793e\u56e3\u6cd5\u4eba\u306a\u3069<\/span><\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: middle; width: 30.3574%;\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 15.012%;\">\u5354\u540c\u7d44\u5408<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 54.4082%;\">\u8fb2\u696d\u5354\u540c\u7d44\u5408\u3001\u6f01\u696d\u5354\u540c\u7d44\u5408\u3001\u6d88\u8cbb\u8005\u751f\u6d3b\u7d44\u5408\u3001\u4fe1\u7528\u91d1\u5eab\u306a\u3069<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: middle; width: 30.3574%;\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 15.012%;\">\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u306a\u3069<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 54.4082%;\">\u7ba1\u7406\u7d44\u5408\u3001PTA\u3001<span style=\"font-size: 16px; color: #222222;\">\u5b9f\u884c\u59d4\u54e1\u4f1a<\/span>\u306a\u3069<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: middle; width: 30.3574%;\">\u975e\u8ab2\u7a0e<br \/>\n\u203b\u53ce\u76ca\u4e8b\u696d\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #222222;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e<\/span>\u7a0e\u984d\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 20px; color: #222222;\"><strong>\u6240\u5f97 \u00d7 \u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387 \uff1d\u00a0<\/strong><span style=\"color: #222222;\"><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d<\/strong><\/span><\/span><\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #222222;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u306f\u3001\u6cd5\u4eba\u306e\u7a2e\u985e\u3084\u8ab2\u7a0e\u6240\u5f97\u306b\u3088\u3063\u3066\u533a\u5206\u3051\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<strong>\u7a0e\u7387\u306f\u5404\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #222222;\">\u3053\u3053\u3067\u306f\u6771\u4eac\u90fd\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>\u307e\u305a\u306f\u3001<strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u8868<\/strong>\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f<span style=\"font-size: medium; color: #2d344b;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8a08\u7b97\u4e0a\u306e\u533a\u5206\uff11<\/span>\u53f7\uff5e\uff14\u53f7\u306e\u3046\u3061\u3001\u4e00\u822c\u7684\u306a\u682a\u5f0f\u4f1a\u793e\u304c\u8a72\u5f53\u3059\u308b\uff11\u53f7<span style=\"font-size: 16px; color: #333333;\">\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: medium; color: #2d344b;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8a08\u7b97\u4e0a\u306e\u533a\u5206\uff12\u53f7\uff5e\uff14\u53f7\u306b\u8a72\u5f53\u3059\u308b<\/span><span style=\"color: #1a1a1c;\">\u96fb\u6c17\u4f9b\u7d66\u696d\u3001\u30ac\u30b9\u4f9b\u7d66\u696d\u3001\u4fdd\u967a\u696d\u306a\u3069\u306e<span style=\"color: #333333;\">\u7279\u6b8a\u306a\u696d\u7a2e\u3067\u306f\u3001\u8a08\u7b97\u65b9\u6cd5\u3084\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/span><\/p>\n<p><a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u7a0e\u6cd5\uff5c\u7b2c72\u6761\u306e\uff12\u7b2c\uff11\u9805\u5404\u53f7<\/a><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 14.337%;\">\u6cd5\u4eba\u7a2e\u985e<\/td>\n<td style=\"width: 13.0068%; text-align: center;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e<br \/>\n\u533a\u5206<\/td>\n<td style=\"width: 13.1662%; text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u8efd\u6e1b\u7a0e\u7387<\/span><\/td>\n<td style=\"width: 36.5734%; text-align: center;\">\u6240\u5f97<\/td>\n<td style=\"width: 10.6338%;\">\u6a19\u6e96<br \/>\n\u7a0e\u7387<span style=\"font-size: 16px; color: #1a1a1c;\">(\uff05)<\/span><\/td>\n<td style=\"width: 12.0661%;\">\u8d85\u904e<br \/>\n\u7a0e\u7387<span style=\"font-size: 16px; color: #1a1a1c;\">(\uff05)<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" style=\"width: 14.337%;\">\u666e\u901a\u6cd5\u4eba<\/td>\n<td rowspan=\"4\" style=\"width: 13.0068%;\">\u6240\u5f97\u5272<\/td>\n<td rowspan=\"3\" style=\"width: 13.1662%;\">\n\u8efd\u6e1b\u7a0e\u7387<br \/>\n\u9069\u7528<\/td>\n<td style=\"width: 36.5734%;\"><span style=\"font-size: 16px; color: #22254c;\">\u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97<\/span><\/td>\n<td style=\"width: 10.6338%;\">3.5<\/td>\n<td style=\"width: 12.0661%;\">3.75<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.5734%;\"><span style=\"font-size: 16px; color: #22254c;\">\u5e74400\u4e07\u5186\u8d85800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97<\/span><\/td>\n<td style=\"width: 10.6338%;\">5.3<\/td>\n<td style=\"width: 12.0661%;\">5.665<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.5734%;\"><span style=\"font-size: 16px; color: #22254c;\">\u5e74800\u4e07\u5186\u3092\u8d85\u3048\u308b\u6240\u5f97<\/span><\/td>\n<td style=\"width: 10.6338%;\">7.0<\/td>\n<td style=\"width: 12.0661%;\">7.48<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 49.7829%;\">\u8efd\u6e1b\u7a0e\u7387<br \/>\n\u4e0d\u9069\u7528<\/td>\n<td style=\"width: 10.6338%;\">7.0<\/td>\n<td style=\"width: 12.0661%;\">7.48<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 14.337%;\">\n<span style=\"font-size: 16px; color: #1a1a1c;\">\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u6cd5\u4eba<\/span><br \/>\n<span style=\"font-size: medium; color: #333333;\">\uff08\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0a\uff09<\/span><\/td>\n<td colspan=\"3\" style=\"width: 62.8037%;\">\u6240\u5f97\u5272<\/td>\n<td style=\"width: 10.6338%;\">\uff0d<\/td>\n<td style=\"width: 12.0661%;\">1.18<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width: 62.8037%;\">\u4ed8\u52a0\u4fa1\u5024\u5272<\/td>\n<td style=\"width: 10.6338%;\">\uff0d<\/td>\n<td style=\"width: 12.0661%;\">1.26<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width: 62.8037%;\">\u8cc7\u672c\u5272<\/td>\n<td style=\"width: 10.6338%;\">\uff0d<\/td>\n<td style=\"width: 12.0661%;\">0.525<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/work\/houjinji\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd \u4e3b\u7a0e\u5c40\uff5c\u6cd5\u4eba\u4e8b\u696d\u7a0e \u6cd5\u4eba\u90fd\u6c11\u7a0e \u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u8868\u304b\u3089\u629c\u7c8b<\/a><\/p>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u3082\u5909\u308f\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u81ea\u5206\u306e\u4f1a\u793e\u304c\u3069\u306e\u6761\u4ef6\u306b\u3042\u3066\u306f\u307e\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\">\u2460\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u304b<\/span><\/strong><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u2461\u8d85\u904e\u7a0e\u7387\u3068\u6a19\u6e96\u7a0e\u7387\u306e\u3069\u3061\u3089\u304c\u9069\u7528\u3055\u308c\u308b\u304b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\">\u2462\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u304b<\/span><\/strong><\/p>\n<\/div>\n<h4 id=\"k7d7knrl0lzrjepy6sj9\"><span style=\"font-size: 18pt;\"><strong>\u2460\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u304b<\/strong><\/span><\/h4>\n<p>\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u65b9\u5f0f\u306f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n<span class=\"f-marker-p\" style=\"font-size: 16px; color: #333333;\">\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u4f1a\u793e\u306f\u3001<\/span><span style=\"font-size: 16px; color: #333333;\">\u6240\u5f97\u5272\u3068\u4ed8\u52a0\u4fa1\u5024\u5272\u3001\u8cc7\u672c\u5272\u306e\u5408\u8a08\u304c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7d0d\u4ed8\u984d\u3068\u306a\u308b\u305f\u3081\u3001<\/span><span class=\"f-marker-p\" style=\"font-size: 16px; color: #333333;\">\u8d64\u5b57\u3067\u6240\u5f97\u5272\u3067\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u306a\u304f\u3066\u3082\u3001<span style=\"font-size: 16px; color: #333333;\">\u4ed8\u52a0\u4fa1\u5024\u5272\u3068\u8cc7\u672c\u5272<\/span>\u306e\u5408\u8a08\u3067\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 15.2747%; background-color: #d1d5d8;\"><span style=\"font-size: 16px; color: #333333;\">\u8cc7\u672c\u91d1\u304c<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\uff11\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u306a\u3044<\/span><\/td>\n<td style=\"width: 84.5951%;\">\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u305f<strong>\u6240\u5f97\u5272<\/strong>\u3067\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\u3092\u7b97\u51fa<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.2747%; background-color: #d1d5d8;\"><span style=\"font-size: 16px; color: #333333;\">\u8cc7\u672c\u91d1\u304c<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\uff11\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/span><\/td>\n<td style=\"width: 84.5951%;\"><span style=\"font-size: medium; color: #333333;\">\u4ee5\u4e0b\uff13\u3064\u306e\u5408\u8a08<span style=\"font-size: medium; color: #333333;\">\u3067\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\u3092\u7b97\u51fa<\/span><\/span><br \/>\n\u25a0\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u305f<strong>\u6240\u5f97\u5272<\/strong><br \/>\n\u25a0\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u5f93\u696d\u8005\u3078\u306e\u7d66\u4e0e\u7b49\u3068\u5e74\u9593\u306e\u640d\u76ca\u306e\u5408\u8a08\u306b\u7a0e\u7387\u3092\u304b\u3051\u305f<strong>\u4ed8\u52a0\u4fa1\u5024\u5272<\/strong><br \/>\n<span style=\"font-size: medium; color: #333333;\">\u25a0\u8cc7<\/span>\u672c\u91d1\u7b49\u306e\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u305f<strong>\u8cc7\u672c\u5272<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"099emi5mvk9631i790geatm\"><span style=\"font-size: 18pt;\"><strong>\u2461\u8d85\u904e\u7a0e\u7387\u3068\u6a19\u6e96\u7a0e\u7387\u306e\u3069\u3061\u3089\u304c\u9069\u7528\u3055\u308c\u308b\u304b<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u3001\u8d85\u904e\u7a0e\u7387\u3068\u6a19\u6e96\u7a0e\u7387\u306e\u3069\u3061\u3089\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3092\u8abf\u3079\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/03\/8uyOAGYjR95f1tLCNExJnmBD2-1738116527.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"7jlo8gc8zobwbqsfkijjdk\"><span style=\"font-size: 24px;\">\u2462\u8efd\u6e1b\u7a0e\u7387\u306f\u9069\u7528\u3055\u308c\u308b\u304b<\/span><\/h4>\n<p>\u6700\u5f8c\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067<\/span>\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3092\u8abf\u3079\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/03\/XVvWijtpePUgaD3286SYdlx59-1738117081.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/work\/houjinji\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd \u4e3b\u7a0e\u5c40\uff5c\u6cd5\u4eba\u4e8b\u696d\u7a0e \u6cd5\u4eba\u90fd\u6c11\u7a0e<\/a><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u8cc7\u672c\u91d14,000\u4e07\u5186\u306e\u666e\u901a\u6cd5\u4eba\u3067\u3001\u6240\u5f97\u91d1\u984d1,500\u4e07\u5186\u3001\u53ce\u5165\u91d1\u984d8,000\u4e07\u5186\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u6240\u306f\u6771\u4eac\u90fd\u306e\u307f\u306e\u4f1a\u793e\u306e<\/span>\u5834\u5408<span style=\"font-size: 16px; color: #333333;\">\u3011<\/span><\/p>\n<p class=\"attention-p\">\u30fb\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u306a\u3044<br \/>\n\u30fb\u5e74\u6240\u5f97\u984d\u304c2,500\u4e07\u5186\u4ee5\u4e0b\u3001\u5e74\u53ce\u5165\u91d1\u984d\u304c\uff12\u5104\u5186\u4ee5\u4e0b<\/p>\n<p>\u2192<span class=\"f-marker-p\">\u6a19\u6e96\u7a0e\u7387\u9069\u7528<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30fb\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u306a\u3044<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb\u4e8b\u696d\u6240\u306f\u6771\u4eac\u306e\u307f<\/span><\/p>\n<p>\u2192<span class=\"f-marker-w\"><span class=\"f-marker-p\">\u8efd\u6e1b\u7a0e\u7387\u9069\u7528<\/span><\/span><\/p>\n<p>\u6a19\u6e96\u7a0e\u7387\u3068\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u307e\u305f\u3001\u5e74800\u4e07\u5186\u3092\u8d85\u3048\u308b\u6240\u5f97\u306e\u305f\u3081\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u306f7.0\uff05<br \/>\n\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8a08\u7b97\u5f0f\u306f<\/p>\n<p>800\u4e07\u5186 \u00d7 7.0<span style=\"font-size: 16px; color: #333333;\">\uff05\uff080.07\uff09\uff1d 56\u4e07\u5186<\/span><\/p>\n<p><strong>\u3053\u306e\u4f1a\u793e\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>56\u4e07\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/span><\/p>\n<\/div>\n<h3 id=\"aq08yjiznsgzevrlgar0n\"><span style=\"color: #000000;\">2-6.\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/span><\/h3>\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e00\u90e8\u3067\u3001<\/strong><strong>\u7279\u5b9a\u306e\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8ffd\u52a0\u7684\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u56fd\u306b\u7d0d\u3081\u307e\u3059\u3002\u7279\u5225<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/span>\u3068\u3057\u3066\u5fb4\u53ce\u3057\u305f\u7a0e\u91d1\u306f\u3001\u81ea\u6cbb\u4f53\u9593\u3067\u306e\u7a0e\u53ce\u306b\u30d0\u30e9\u3064\u304d\u304c\u751f\u307e\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u76ee\u7684\u3067\u3001\u4eba\u53e3\u306a\u3069\u3092\u8003\u616e\u3057\u56fd\u304b\u3089\u5404\u81ea\u6cbb\u4f53\u306b\u518d\u5206\u914d\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 20px; color: #1a1a1c;\"><strong>\u57fa\u6e96\u6cd5\u4eba\u6240\u5f97\u5272\u984d\u307e\u305f\u306f\u57fa\u6e96\u6cd5\u4eba\u53ce\u5165\u5272\u984d \u00d7 \u7a0e\u7387<\/strong><\/span><span style=\"font-size: 20px;\"><strong>\uff1d \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/span><\/p>\n<\/div>\n<p>\u57fa\u6e96\u6cd5\u4eba\u6240\u5f97\u5272\u984d\u3068\u306f\u3001<strong>\u6a19\u6e96\u7a0e\u7387\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u6240\u5f97\u5272\u984d<\/strong>\u3001\u57fa\u6e96\u6cd5\u4eba\u53ce\u5165\u5272\u984d\u3068\u306f<strong>\u6a19\u6e96\u7a0e\u7387\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u53ce\u5165\u5272\u984d<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<span style=\"font-size: 16px; color: #000000;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b<span class=\"f-marker-p\">\u8d85\u904e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u6a19\u6e96\u7a0e\u7387\u5206\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u6cd5\u4eba\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th scope=\"col\" style=\"background-color: #eeeeee; vertical-align: middle; text-align: center; width: 14.1697%;\"><span style=\"color: #000000;\">\u8ab2\u7a0e\u6a19\u6e96\u984d<\/span><\/th>\n<th scope=\"col\" style=\"background-color: #eeeeee; vertical-align: middle; text-align: center; width: 72.9397%;\"><span style=\"color: #000000;\">\u6cd5\u4eba\u306e\u7a2e\u985e<\/span><\/th>\n<th scope=\"col\" style=\"background-color: #eeeeee; vertical-align: middle; text-align: center;\"><span style=\"color: #000000;\">\u7a0e\u7387<span style=\"font-size: 16px; color: #1a1a1c;\">(\uff05)<\/span><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"3\" style=\"vertical-align: middle; width: 14.1697%;\">\u57fa\u6e96\u6cd5\u4eba<br \/>\n\u6240\u5f97\u5272\u984d<\/td>\n<td style=\"vertical-align: top; width: 72.9397%;\">\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u6cd5\u4eba\u30fb\u7279\u5225\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba<\/td>\n<td style=\"vertical-align: top;\">37<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 72.9397%;\">\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u6cd5\u4eba<\/td>\n<td style=\"vertical-align: top;\">260<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 72.9397%;\">\u7279\u5225\u6cd5\u4eba<\/td>\n<td style=\"vertical-align: top;\">34.5<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"vertical-align: top; width: 14.1697%;\">\u57fa\u6e96\u6cd5\u4eba<br \/>\n\u53ce\u5165\u5272\u984d<\/td>\n<td style=\"vertical-align: top; width: 72.9397%;\">\u5c0f\u58f2\u96fb\u6c17\u4e8b\u696d\u7b49\u30fb\u767a\u96fb\u4e8b\u696d\u7b49\u53ca\u3073\u7279\u5b9a\u5378\u4f9b\u7d66\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba<\/td>\n<td style=\"vertical-align: top;\">30<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 72.9397%;\">\u5c0f\u58f2\u96fb\u6c17\u4e8b\u696d\u7b49\u30fb\u767a\u96fb\u4e8b\u696d\u7b49\u53ca\u3073\u7279\u5b9a\u5378\u4f9b\u7d66\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba<\/td>\n<td style=\"vertical-align: top;\">40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3067\u306f\u5b9f\u969b\u306b\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #000000;\">\u3010\u57fa\u6e96\u6cd5\u4eba\u6240\u5f97\u5272\u984d\u304c200\u4e07\u5186\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u6cd5\u4eba\u30fb\u7279\u5225\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba\u306e\u5834\u5408<span style=\"font-size: 16px; color: #000000;\">\u3011<\/span><\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #000000;\">200\u4e07\u5186 \u00d7 37\uff05\uff080.37\uff09\uff1d 74\u4e07\u5186<\/span><\/p>\n<p class=\"attention-p\"><strong>\u3053\u306e\u4f1a\u793e\u306e\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f74\u4e07\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/p>\n<\/div>\n<h2 id=\"f58mriyaw4w5fd746479mn\">3.\u6cd5\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<span style=\"font-size: 16px; color: #22254c;\">\u7533\u544a\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u6e96\u5099\u304b\u3089\u7533\u544a\u30fb\u7d0d\u7a0e\u307e\u3067\u9806\u756a\u306b\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"31u8mikjbo5v18amtkgzq\">3-1.\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><span style=\"font-size: 16px;\"><strong>\u2460\u6c7a\u7b97\u306e\u6e96\u5099\u3092\u3059\u308b<\/strong><\/span><\/p>\n<p><strong><span style=\"font-size: 16px;\">\u2461\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u3059\u308b<\/span><\/strong><\/p>\n<p><strong><span style=\"font-size: 16px;\">\u2462\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/strong><\/p>\n<p><strong>\u2463\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001<\/strong><span style=\"font-size: 16px; color: black;\"><strong>\u682a\u4e3b\u7dcf\u4f1a\u7b49\u3067\u6c7a\u7b97\u66f8\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b<\/strong><\/span><\/p>\n<p><strong><span style=\"font-size: 16px;\">\u2464\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/strong><\/p>\n<p><strong><span style=\"font-size: 16px;\">\u2465\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u2466\u6cd5\u4eba\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/p>\n<\/div>\n<h4 id=\"sht2uf84iuwzbhcfg1ob\"><span style=\"font-size: 18pt;\">\u2460\u6c7a\u7b97\u306e\u6e96\u5099\u3092\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 15px; color: #333333;\">\u307e\u305a\u3001<strong>\u4ed5\u8a33\u5e33\u3084\u7dcf\u52d8\u5b9a\u5143\u5e33<\/strong><\/span><strong>\u306e\u78ba\u8a8d<\/strong>\u3092\u3057\u307e\u3059\u3002<span style=\"font-size: 15px; color: #333333;\">\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3067\u3082\u3042\u308b\u6c7a\u7b97\u66f8\u306f\u3001\u4ed5\u8a33\u5e33\u3084\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u5e33\u7c3f\u3092\u6574\u7406\u3057\u3001\u6f0f\u308c\u3084\u8aa4\u308a\u304c\u306a\u3044\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"yvevn3vwcbpakozje7q63\"><span style=\"font-size: 18pt;\">\u2461\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\">\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3092\u884c\u3044\u3001<strong>\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u5fc5\u8981\u3068\u306a\u308b\u6b63\u78ba\u306a\u6570\u5b57\u3092\u78ba\u5b9a<\/strong>\u3055\u305b\u307e\u3059\u3002<span style=\"font-size: 16px; color: #000000;\">\u6c7a\u7b97\u4ed5\u8a33\u3067\u306f\u3001<span style=\"font-size: medium;\">\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306a\u3069\u3001<strong>\uff11<\/strong><strong>\u5e74\u306e\u53d6\u5f15\u3092\u6574\u7406\u3057\u305f\u5f8c\u3067\u306a\u3044\u3068\u4ed5\u8a33\u3067\u304d\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u8a08\u4e0a<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<h4 id=\"7nlprjzjte3gn9kz141r8b\"><span style=\"font-size: 18pt;\">\u2462\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px;\">\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span>\u6c7a\u7b97\u66f8\u3068\u3057\u3066\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u6c7a\u7b97\u66f8\u306e\u4e2d\u3067\u3082\u7279\u306b\u91cd\u8981\u306a\u3082\u306e\u306f\u3001<span style=\"color: #333333;\">\u8ca1\u52d9\u4e09\u8868\u3068\u547c\u3070\u308c\u308b<\/span><strong>\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<br \/>\n\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<br \/>\n\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08S\/S\uff09<br \/>\n\u500b\u5225\u6ce8\u8a18\u8868<br \/>\n\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u66f8<br \/>\n\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8<\/p>\n<\/div>\n<h4 id=\"u8s6q660u1anhf5cfj0zm\"><span style=\"font-size: 18pt;\">\u2463<strong>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001<\/strong><strong>\u682a\u4e3b\u7dcf\u4f1a\u7b49\u3067\u6c7a\u7b97\u66f8\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\">\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u6c7a\u7b97\u5f8c\u306b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u304d\u3001\u305d\u306e\u5834\u3067\u6c7a\u7b97\u306b\u95a2\u3059\u308b\u627f\u8a8d\u6c7a\u8b70\u3092\u7d4c\u3066\u6c7a\u7b97\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"hm30b0im2mv4u0s05wfgvi\"><span style=\"font-size: 18pt;\">\u2464\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px;\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<span style=\"color: #333333;\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u306f\u4e00\uff5e\u4e8c\u5341\u306e\u5225\u8868\u304c\u3042\u308a\u3001\u305d\u306e\u3046\u3061<strong>\u5225\u8868\u4e00\u306e\u300c<\/strong><\/span><\/span><strong>\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7533\u544a\u66f8\u300d<\/strong><span style=\"font-size: 16px;\"><span style=\"color: #333333;\"><strong>\u304c\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8<\/strong>\u3067\u3059\u3002\u305d\u306e\u4ed6\u306e\u5225\u8868\u306f\u3001\u6c7a\u7b97\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u3082\u306e\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/span><span style=\"font-size: 16px; color: #333333;\"><span style=\"color: #3e3a39;\">\u4e00\u822c\u7684\u306b\u3001<span class=\"f-marker-p\">\u5225\u8868\u4e00\u3001\u5225\u8868\u4e8c\u3001\u5225\u8868\u56db\u3001\u5225\u8868\u4e94\uff08\u4e00\uff09\u3001\u5225\u8868\u4e94\uff08\u4e8c\uff09\u306f\u5fc5\u305a\u63d0\u51fa<\/span>\u3057\u307e\u3059\u3002<\/span><\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2024\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u4ee4\u548c6\u5e744\u6708\u4ee5\u964d\u306b\u63d0\u4f9b\u3057\u305f\u6cd5\u4eba\u7a0e\u7b49\u5404\u7a2e\u5225\u8868\u95a2\u4fc2\uff08\u4ee4\u548c6\u5e744\u67081\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u7b49\u5206\uff09<\/a><\/p>\n<h4 id=\"iawf3tz9dlhfl2j3vazof\"><span style=\"font-size: 18pt;\">\u2465\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b<\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306e\u671f\u9650\u307e\u3067<\/strong>\u306b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092<span class=\"f-marker-p\">\u7a0e\u52d9\u7f72\u306b<\/span>\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<span style=\"font-size: 16px; color: #211512;\"><strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001<span style=\"color: black;\">\u8cc7\u672c\u91d1\u984d\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001e-Tax\u3067\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u306b\u6d3b\u7528\u3057\u305f\u6c7a\u7b97\u66f8\u306a\u3069\u306f\u3001\uff17\u5e74\u9593\u306e\u4fdd\u5b58<\/strong>\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.5930\u2003\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a><\/p>\n<h4 id=\"enclctoo7zyl3g66k26uh\"><span style=\"font-size: 18pt;\">\u2466\u6cd5\u4eba\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/span><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e<strong>\u7d0d\u4ed8<\/strong><span style=\"font-size: 15px; color: #333333;\"><strong>\u671f\u9650\u306f\u7533\u544a\u671f\u9650\u3068\u540c\u3058\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185<\/strong>\u3067\u3059\u3002\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 29.2969%; text-align: center; background-color: #d1d5d8;\"><span style=\"font-size: 16px;\">\u7d0d\u4ed8\u65b9\u6cd5<\/span><\/td>\n<td style=\"width: 70.5729%; text-align: center; background-color: #d1d5d8;\"><span style=\"font-size: 16px;\">\u8a73\u7d30<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.2969%;\"><span style=\"font-size: 16px;\">\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8<\/span><br \/>\n<span style=\"font-size: 16px;\">\uff08e-Tax\u306b\u3088\u308b\u53e3\u5ea7\u632f\u66ff\uff09<\/span><\/td>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #000000;\">\u4e8b\u524d\u306b\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u5229\u7528\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u767b\u9332\u3057\u305f\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u53e3\u5ea7\u5f15\u843d\u3057\u306b\u3088\u308a\u7d0d\u4ed8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.2969%;\"><span style=\"font-size: 16px;\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u7b49<\/span><\/td>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #000000;\">\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3078e-Tax\u306e\u5229\u7528\u958b\u59cb\u624b\u7d9a\u3092\u884c\u3044\u3001\u7d0d\u4ed8\u60c5\u5831\u3092\u767b\u9332\u307e\u305f\u306f\u5165\u529b\u3057\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3084ATM\u304b\u3089\u7d0d\u4ed8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.2969%;\">\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8<\/td>\n<td style=\"width: 70.5729%;\">\n<p>\u300c\u56fd\u7a0e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u304a\u652f\u6255\u30b5\u30a4\u30c8\u300d\u304b\u3089\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u3066\u7d0d\u4ed8<br \/>\n\u203b\u7d0d\u7a0e\u984d\u306b\u5fdc\u3058\u305f\u6c7a\u6e08\u624b\u6570\u6599\u304c\u5fc5\u8981<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.2969%;\">\u30b9\u30de\u30db\u30a2\u30d7\u30ea\u7d0d\u4ed8<\/td>\n<td style=\"width: 70.5729%; vertical-align: middle;\">\n<p>\u300c\u56fd\u7a0e\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u6c7a\u6e08\u5c02\u7528\u30b5\u30a4\u30c8\u300d\u304b\u3089\u30b9\u30de\u30db\u30a2\u30d7\u30ea\u6c7a\u6e08\u3092\u5229\u7528\u3057\u3066\u7d0d\u4ed8<br \/>\n\u203b\u7d0d\u4ed8\u3067\u304d\u308b\u91d1\u984d\u306f30\u4e07\u5186\u4ee5\u4e0b<br \/>\n\u203b\u4e8b\u524d\u306bPay\u6255\u3044\u306e\u6b8b\u9ad8\u30c1\u30e3\u30fc\u30b8\u304c\u5fc5\u8981<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.2969%;\">\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8<br \/>\n\uff08QR\u30b3\u30fc\u30c9\uff09<\/td>\n<td style=\"width: 70.5729%;\">\n<p><span style=\"font-size: 16px; color: #000000;\">\u81ea\u5b85\u7b49\u306b\u3066\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u63d0\u4f9b\u3059\u308b\u4f5c\u6210\u30b7\u30b9\u30c6\u30e0\u7b49\u304b\u3089\u7d0d\u4ed8\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092QR\u30b3\u30fc\u30c9\u3068\u3057\u3066\u4f5c\u6210\uff08\u5370\u5237\uff09\u3057\u3001\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u3067\u73fe\u91d1\u3067\u7d0d\u4ed8<\/span><br \/>\n<span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u203b\u7d0d\u4ed8\u3067\u304d\u308b\u91d1\u984d\u306f30\u4e07\u5186\u4ee5\u4e0b<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.2969%;\">\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8<br \/>\n\uff08\u30d0\u30fc\u30b3\u30fc\u30c9\uff09<\/td>\n<td style=\"width: 70.5729%;\">\n<p><span style=\"font-size: 16px; color: #000000;\">\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u307e\u305f\u306f\u4ea4\u4ed8\u3055\u308c\u305f\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8\u5c02\u7528\u306e\u30d0\u30fc\u30b3\u30fc\u30c9\u4ed8\u7d0d\u4ed8\u66f8\u3092\u4f7f\u7528\u3057\u3001\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u3067\u7d0d\u4ed8<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #000000;\">\u203b\u7d0d\u4ed8\u3067\u304d\u308b\u91d1\u984d\u306f30\u4e07\u5186\u4ee5\u4e0b<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.2969%;\">\u7a93\u53e3\u7d0d\u4ed8<\/td>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #000000;\">\u5168\u56fd\u306e\u9280\u884c\u3001\u4fe1\u7528\u91d1\u5eab\u3001\u90f5\u4fbf\u5c40\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3001\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u306b\u3066\u73fe\u91d1\u3067\u7d0d\u4ed8<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #000000;\">\u203b\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u3067\u7d0d\u4ed8\u3067\u304d\u308b\u91d1\u984d\u306f30\u4e07\u5186\u4ee5\u4e0b<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u203b\u7d0d\u4ed8\u66f8\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u7ba1\u5185\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u7528\u610f\u3057\u3066\u3042\u308b\u7d0d\u4ed8\u66f8\u3092\u4f7f\u7528<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u56fd\u7a0e\u306e\u7d0d\u4ed8\u624b\u7d9a\u3000\u7d0d\u671f\u9650\u30fb\u632f\u66ff\u65e5\u30fb\u7d0d\u4ed8\u65b9\u6cd5<\/a><\/p>\n<h3 id=\"so8v4psvuqajql5z9kua\">3-2.\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u7a0e\u984d\u306e\u78ba\u5b9a\u5f8c\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"3nqdvmvote86jm9icqio1f\"><span style=\"font-size: 18pt;\">\u2460\u6cd5\u4eba\u7a0e\u984d\u306e\u78ba\u5b9a\u5f8c\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/span><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u984d\u3092\u3082\u3068\u306b\u3001<a href=\"#tjpzg3ealoisuym70dhfs\" target=\"_self\">2-2.\u5730\u65b9\u6cd5\u4eba\u7a0e<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u8a08\u7b97\u5f0f\u3067<span style=\"font-size: 16px; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"tft1xgs4mx86uouyfs83ll\"><span style=\"font-size: 18pt;\">\u2461\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a18\u5165\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: medium; color: #2d344b;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001<strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u8868\u4e00\u3084\u5225\u8868\u516d\u306e\u4e0b\u90e8<\/strong>\u306b\u3042\u308a\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3068\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3082\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"u6cle3onchjv91o26roi79\"><span style=\"font-size: 18pt;\">\u2462\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: medium; color: #2d344b;\"><strong>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092<span class=\"f-marker-p\">\u7a0e\u52d9\u7f72<\/span><span class=\"f-marker-p\">\u306b<\/span>\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"uysel549nck3jm0r6d1eyq\"><span style=\"font-size: 18pt;\">\u2463\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/span><\/h4>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e<strong>\u7d0d\u4ed8<\/strong><strong>\u671f\u9650\u306f\u3001\u6cd5\u4eba\u7a0e\u3068\u540c\u3058\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185<\/strong>\u3067\u3059\u3002\u7d0d\u4ed8\u65b9\u6cd5\u306f<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e\u3068\u540c\u3058<\/a>\u3067\u3059\u3002<\/p>\n<h3 id=\"v7pszkteqflchsee2w5t9s\">3-3.\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"0xg6eaab4g1fpm9ka7dx71\"><span style=\"font-size: 18pt;\">\u2460\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/span><\/h4>\n<p><a href=\"#xx19ya9h08p02avnmx2i741\" target=\"_self\">2-3.\u6d88\u8cbb\u7a0e<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u30fb\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306e\u3044\u305a\u308c\u304b\u306e\u8a08\u7b97\u5f0f\u3067\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\uff12<span style=\"font-size: 16px; color: #333333;\">\u5272\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\uff12\u5272\u7279\u4f8b\u306e\u8a08\u7b97\u5f0f\u3067<span style=\"font-size: 16px; color: #333333;\">\u6d88\u8cbb\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n<h4 id=\"gzxofuasmko28yr3lzejt8\"><span style=\"font-size: 18pt;\">\u2461\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px;\">\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8<\/span><span style=\"font-size: 16px; color: #333333;\">\u306f\u3001\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3068\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u3067\u69d8\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u3002\uff12<span style=\"color: #444444;\">\u5272\u7279\u4f8b\u306e\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3068\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u3069\u3061\u3089\u304b\u306e<\/span>\u7533\u544a\u66f8\u306e\u6240\u5b9a\u306e\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<\/span><\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/07.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u306b\u7d42\u4e86\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u5206\u306e\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d\u30fb\u69d8\u5f0f\u7b49<\/a><\/p>\n<h4 id=\"a4a8itt7hvfktxevqd0mf\"><span style=\"font-size: 18pt;\">\u2462\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u3092<span class=\"f-marker-p\">\u7a0e\u52d9\u7f72\u306b<\/span>\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u306f<span style=\"font-size: 16px; color: #333333;\">\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3001\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u3001\uff12\u5272\u7279\u4f8b\u3067\u305d\u308c\u305e\u308c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 18.9757%;\"><span style=\"font-size: 16px; color: #333333;\">\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f<\/span><\/td>\n<td style=\"width: 80.8941%;\">\u30fb\u4ed8\u88681-3 \u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868<br \/>\n\u30fb\u4ed8\u88682-3 \u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9757%;\"><span style=\"font-size: 16px; color: #333333;\">\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f<\/span><\/td>\n<td style=\"width: 80.8941%;\">\u30fb\u4ed8\u88684-3 \u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868<br \/>\n\u30fb\u4ed8\u88685-3 \u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9757%;\"><span style=\"font-size: 16px; color: #333333;\">\uff12\u5272\u7279\u4f8b<\/span><\/td>\n<td style=\"width: 80.8941%;\">\u30fb\u4ed8\u88686\u00a0\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"globba98eoj8ng6a79k79n\"><span style=\"font-size: 18pt;\">\u2463\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/span><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u6d88\u8cbb<\/span>\u7a0e\u306e<strong>\u7d0d\u4ed8<\/strong><strong>\u671f\u9650\u306f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185<\/strong>\u3067\u3059\u3002\u7d0d\u4ed8\u65b9\u6cd5\u306f<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e\u3068\u540c\u3058<\/a>\u3067\u3059\u3002<\/p>\n<h3 id=\"1q2tzxs0cm97u4rlteqkuc\">3-4.\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"t1bdn238zahi1j2wqig0y\"><span style=\"font-size: 18pt;\">\u2460\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u306f\u3001<strong>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u3067\u69d8\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><span style=\"font-size: 16px; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u306f\u3001<\/span>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u4f75\u305b\u305f\u3082\u306e\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u307e\u3068\u3081\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002\u5730\u65b9\u7a0e\u306e\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u66f8\u5f0f\u304c\u90fd\u9053\u5e9c\u770c\u3001\u5e02\u753a\u6751\u3054\u3068\u306b\u5c11\u3057\u305a\u3064\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 29.5931%; background-color: #ffffff;\"><span style=\"font-size: 16px; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u7533\u544a\u66f8<\/span><\/td>\n<td style=\"width: 70.4069%; background-color: #ffffff;\">\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\uff16\u53f7\u69d8\u5f0f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.5931%;\"><span style=\"font-size: 16px; color: #333333;\">\u5e02\u753a\u6751\u6c11\u7a0e<span style=\"font-size: 16px; color: #333333;\">\u306e\u7533\u544a\u66f8<\/span><\/span><\/td>\n<td style=\"width: 70.4069%;\">\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c20\u53f7\u69d8\u5f0f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"5xq5hknn9ekj625i8q4oe\"><span style=\"font-size: 18pt;\">\u2461\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185<\/strong>\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u306f<span style=\"font-size: 16px; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084eLTax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u304c\u3001<span class=\"f-marker-p\">\u63a8\u5968\u3055\u308c\u3066\u3044\u308b\u63d0\u51fa\u65b9\u6cd5\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/span>\u305f\u3081\u3001\u63d0\u51fa\u524d\u306b\u81ea\u6cbb\u4f53\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><\/p>\n<table style=\"width: 767.997px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 32.7891%; background-color: #ffffff;\"><span style=\"font-size: 16px; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/span><\/td>\n<td style=\"width: 67.0807%; background-color: #ffffff;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.7891%;\"><span style=\"font-size: 16px; color: #333333;\">\u5e02\u753a\u6751\u6c11\u7a0e<span style=\"font-size: 16px; color: #333333;\">\u306e<span style=\"font-size: 16px; color: #333333;\">\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/span><\/span><\/span><\/td>\n<td style=\"width: 67.0807%;\">\u5e02\u753a\u6751\u5f79\u5834 \u307e\u305f\u306f \u5730\u65b9\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"a7xy0ktxf25g87tpgqxi5\"><span style=\"font-size: 18pt;\">\u2462\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/span><\/h4>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/span>\u306e<strong>\u7d0d\u4ed8<\/strong><strong>\u671f\u9650\u306f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185<\/strong>\u3067\u3059\u3002\u6cd5\u4eba\u4f4f\u6c11\u7a0e<span style=\"font-size: 16px; color: #333333;\">\u306e<\/span><span class=\"f-marker-p\">\u7d0d\u4ed8\u65b9\u6cd5\u306f\u5404\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u78ba\u8a8d\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"w3dem5sha6rtctdi0bc4m\">3-5.\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"ng1zsq5pllap2sjay9z27\"><span style=\"font-size: 18pt;\">\u2460\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h4>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<br \/>\n\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u306f<strong>\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\uff16\u53f7\u69d8\u5f0f<\/strong>\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306f\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u4f75\u305b\u305f\u3082\u306e\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u307e\u3068\u3081\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002\u5730\u65b9\u7a0e\u306e\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u66f8\u5f0f\u306f\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u5c11\u3057\u305a\u3064\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"w6zfi9ulwqpmp112fixzhp\"><span style=\"font-size: 18pt;\">\u2461\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185<\/strong>\u306b<span class=\"f-marker-p\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/span><span class=\"f-marker-p\">\u306b<\/span>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084eLTAX\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u304c\u3001<span class=\"f-marker-p\">\u63a8\u5968\u3055\u308c\u3066\u3044\u308b\u63d0\u51fa\u65b9\u6cd5\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/span>\u305f\u3081\u3001\u63d0\u51fa\u524d\u306b\u81ea\u6cbb\u4f53\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"sjpy5rf869dfno0n7nkat\"><span style=\"font-size: 18pt;\">\u2462\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/span><\/h4>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e<strong>\u7d0d\u4ed8<\/strong><strong>\u671f\u9650\u306f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185<\/strong>\u3067\u3059\u3002\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e<span class=\"f-marker-p\">\u7d0d\u4ed8\u65b9\u6cd5\u306f\u5404\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u78ba\u8a8d\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002<\/p>\n<h3 id=\"0516431e3sv48h2eaof7bb\">3-6.\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"8ojgth3jmx9d2x73olgesd\"><span style=\"font-size: 18pt;\">\u2460\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/span><\/h4>\n<p><a href=\"#aq08yjiznsgzevrlgar0n\" target=\"_self\">2-6.\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u8a08\u7b97\u5f0f\u3067\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"rzthhldbebebk8t89umm\"><span style=\"font-size: 18pt;\">\u2461\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h4>\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<br \/>\n\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u306f<strong>\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c6\u53f7\u69d8\u5f0f<\/strong>\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u4f75\u305b\u305f\u3082\u306e\u306b\u306a\u3063\u3066\u304a\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u307e\u3068\u3081\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002\u5730\u65b9\u7a0e\u306e\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u66f8\u5f0f\u306f\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u5c11\u3057\u305a\u3064\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<h4 id=\"sr137wmjbn8zuh3cp4l5q\"><span style=\"font-size: 18pt;\">\u2462\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong><span class=\"f-marker-p\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u306b<\/span>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084eLTAX\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u304c\u3001<span class=\"f-marker-p\">\u63a8\u5968\u3055\u308c\u3066\u3044\u308b\u63d0\u51fa\u65b9\u6cd5\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/span>\u305f\u3081\u3001\u63d0\u51fa\u524d\u306b\u81ea\u6cbb\u4f53\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"pkz7vi5bb6gcoqp6p2jg7\"><span style=\"font-size: 18pt;\">\u2463\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/span><\/h4>\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d<\/span>\u7a0e\u306e<strong>\u7d0d\u4ed8<\/strong><strong>\u671f\u9650\u306f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/strong>\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u7279\u5225\u6cd5\u4eba<\/span>\u4e8b\u696d\u7a0e\u306e<span class=\"f-marker-p\">\u7d0d\u4ed8\u65b9\u6cd5\u306f\u5404\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u78ba\u8a8d\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002<\/p>\n<h2 id=\"q0bljkd8g4bje342rambm\">4.\u524d\u5e74\u5ea6\u306e\u7a0e\u984d\u304c\u4e00\u5b9a\u4ee5\u4e0a\u306e\u6cd5\u4eba\u306f\u4e2d\u9593\u7533\u544a\u3082\u5fc5\u8981<\/h2>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\u4e2d\u9593\u7533\u544a\u3068\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u305d\u306e\u671f\u306e\u7a0e\u91d1\u306e\u4e00\u90e8\u3092\u7d0d\u3081\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002\u8ab2\u7a0e\u671f\u9593\u306e\u7a0e\u984d\u3092\u3042\u3089\u304b\u3058\u3081\u6982\u7b97\u3067\u898b\u7a4d\u3082\u308a\u3001\u524d\u3082\u3063\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u4e2d\u9593\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u306e\u8a08\u7b97\u3067\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d\u304b\u3089<strong>\u3059\u3067\u306b\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: 16px;\"><strong>\u4e2d\u9593\u7533\u544a\u3067\u7d0d\u3081\u305f\u7a0e\u984d\u304c\u591a\u3059\u304e\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u5f8c\u306b\u9084\u4ed8<\/strong>\u3055\u308c\u307e\u3059\u3002<\/span><span class=\"f-marker-p\">\u4e2d\u9593\u7533\u544a\u306f\u7a0e\u91d1\u306e\u524d\u6255\u3044<\/span>\u3068\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\u4e2d\u9593\u7533\u544a\u306f\u3001\u6cd5\u4eba\u3068\u56fd\u3084\u81ea\u6cbb\u4f53\u53cc\u65b9\u306b\u30e1\u30ea\u30c3\u30c8<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25.1502%; text-align: center;\">\u6cd5\u4eba\u306e\u30e1\u30ea\u30c3\u30c8<\/td>\n<td style=\"width: 74.7196%;\"><span style=\"font-size: 16px; color: #000000;\">\u5e74\u9593\u3067\u307e\u3068\u3081\u3066\u591a\u984d\u306e\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3059\u308b\u8ca0\u62c5\u304c\u6e1b\u3089\u305b\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1502%; text-align: center;\">\u56fd\u3084\u81ea\u6cbb\u4f53\u306e\u30e1\u30ea\u30c3\u30c8<\/td>\n<td style=\"width: 74.7196%;\"><span style=\"font-size: 16px; color: #000000;\">\u7a0e\u306e\u6ede\u7d0d\u3084\u5fb4\u53ce\u6f0f\u308c\u3092\u9632\u304e\u3001\u5b89\u5b9a\u3057\u305f\u7a0e\u53ce\u3092\u898b\u8fbc\u3081\u308b\u3088\u3046\u306b\u306a\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #22254c;\">\u3067\u306f\u307e\u305a\u3001\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u306a\u7a0e\u91d1\u3092\u4e00\u89a7\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 18.7741%; background-color: #efefef; text-align: center;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 21.9965%; background-color: #efefef; text-align: center;\">\u5bfe\u8c61<\/td>\n<td style=\"width: 14.8511%; background-color: #efefef; text-align: center;\">\u7533\u544a\u66f8<br \/>\n\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 30.2627%; background-color: #efefef; text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u7d0d\u4ed8\u6642\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 18.7741%;\">\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 21.9965%;\"><span style=\"font-size: 16px; color: #22254c;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u6cd5\u4eba<\/span><\/td>\n<td style=\"width: 14.8511%;\">\u7a0e\u52d9\u7f72<\/td>\n<td rowspan=\"2\" style=\"width: 30.2627%;\">\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c6\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 18.7741%;\">\u5730\u65b9\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 21.9965%;\">\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u306a\u6cd5\u4eba<\/td>\n<td style=\"width: 14.8511%;\">\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 18.7741%;\">\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 21.9965%;\"><span style=\"font-size: 16px; color: #22254c;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u9664\u3044\u305f\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u305f\u6cd5\u4eba<\/span><\/td>\n<td style=\"width: 14.8511%;\">\u7a0e\u52d9\u7f72<\/td>\n<td style=\"width: 30.2627%;\"><span style=\"font-size: 16px; color: #000000;\">\u5404\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/span><br \/>\n<span style=\"font-size: medium; color: #2d344b;\">\u203b\u4e2d\u9593\u7533\u544a\u56de\u6570\u304c11\u56de\u306e\u4f01\u696d\u306f\u3001\u8ab2\u7a0e\u5e74\u5ea6\u306e\u958b\u59cb\u304b\u30891\u304b\u6708\u9593\u306f\u3001\u305d\u306e\u671f\u9593\u304c2\u304b\u6708\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 12.049%;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 6.8651%;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td rowspan=\"4\" style=\"width: 21.9965%;\">\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u306a\u6cd5\u4eba<\/td>\n<td style=\"width: 14.8511%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<td rowspan=\"4\" style=\"width: 30.2627%;\"><span style=\"font-size: 16px; color: #000000;\">\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c6\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.8651%;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 14.8511%;\">\u5e02\u753a\u6751\u5f79\u5834\u307e\u305f\u306f\u5730\u65b9\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 18.7741%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 14.8511%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 18.7741%;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 14.8511%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u3084\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"bjdwe6bkjkhy4pgscik3y\">4-1.\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u306a\u6cd5\u4eba<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\u6cd5\u4eba\u7a0e<\/strong>\u306e\u4e2d\u9593\u7533\u544a<span style=\"font-size: 16px;\">\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f<\/span>\u3001<strong>\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u4e8b\u696d\u8005<\/strong>\u3067\u3059\u3002<span style=\"font-size: 16px;\">\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u306a\u6cd5\u4eba\u306f\u3001<strong>\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001<\/strong><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e\uff09\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u3082<\/strong><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\"><strong>\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u203b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5bfe\u8c61\u6cd5\u4eba\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u7fa9\u52d9\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e\uff09\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\u6d88\u8cbb\u7a0e<\/strong>\u306e\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001<strong>\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u9664\u3044\u305f\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u305f\u4e8b\u696d\u8005<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"rpj8fat2ir9q6b2jhg8j\">4-2.\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5\u306f<strong>\u4e88\u5b9a\u7533\u544a\u3068\u4eee\u6c7a\u7b97\u306e\uff12\u3064<\/strong><\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u4e2d\u9593\u7533\u544a\u306b\u306f<strong>\u4e88\u5b9a\u7533\u544a\u3068\u4eee\u6c7a\u7b97\u306e\uff12\u3064\u306e\u65b9\u6cd5<\/strong>\u304c\u3042\u308a\u3001\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059<span style=\"font-size: medium; color: #2d344b;\">\u3002\u9078\u629e\u3059\u308b\u65b9\u6cd5\u306b\u5bfe\u3057\u3066\u4e8b\u524d\u7533\u8acb\u306a\u3069\u306f\u4e0d\u8981\u3067\u3001\u6bce\u5e74\u5909\u66f4\u3067\u304d\u307e\u3059\u3002\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u306a\u6cd5\u4eba\u304c\u3001\u4e2d\u9593\u7533\u544a\u66f8\u3092\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f<span style=\"font-size: medium; color: #2d344b;\">\u4e88\u5b9a\u7533\u544a\u304c\u884c\u308f\u308c\u305f\u3068\u307f\u306a\u3055\u308c\uff08<strong>\u307f\u306a\u3057\u7533\u544a<\/strong>\uff09\u3001\u305d\u306e\u5f8c\u306e\u4fee\u6b63\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 14.4538%;\">\u4e88\u5b9a\u7533\u544a<\/td>\n<td style=\"width: 85.416%;\"><strong>\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u6642\u306b\u78ba\u5b9a\u3057\u305f\u7a0e\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97<\/strong>\u3057\u305f\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u7533\u544a\u65b9\u6cd5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4538%;\">\u4eee\u6c7a\u7b97<\/td>\n<td style=\"width: 85.416%;\"><strong>\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u671f\u9593\u3092\u4e00\u8ab2\u7a0e\u671f\u9593\u3068\u898b\u306a\u3057\u3066\u4eee\u3067\u6c7a\u7b97\u3092\u884c\u3044\u3001\u305d\u306e\u7d50\u679c\u3092\u3082\u3068\u306b\u8a08\u7b97<\/strong>\u3057\u305f\u984d\u3092\u7d0d\u4ed8<span style=\"font-size: medium; color: #333333;\">\u3059\u308b\u7533\u544a\u65b9\u6cd5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"cb4kbo4xger53a07bjcv6x\">4-3.\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u4e88\u5b9a\u7533\u544a\u3067\u306e<span style=\"font-size: 16px; color: #000000;\">\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f<\/span>\u3001<span style=\"font-size: 16px; color: #000000;\">\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066<\/span>\u7570\u306a\u308a\u307e\u3059\u3002\u3072\u3068\u3064\u305a\u3064\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n<h4 id=\"acibyaq7m4u6fvkzpliljo\"><span style=\"color: #000000;\"><span style=\"font-size: 24px;\"><u>\u6cd5\u4eba\u7a0e\u306e<span style=\"color: #000000;\">\u4e2d\u9593\u7d0d\u4ed8\u984d<\/span>\u8a08\u7b97\u65b9\u6cd5<\/u><\/span><br \/>\n<\/span><\/h4>\n<p><span style=\"color: #000000;\">\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067<span style=\"font-size: 16px;\">\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><strong>\u524d\u4e8b\u696d\u5e74\u5ea6<\/strong><\/span><span style=\"font-size: 16px;\"><strong>\u306e\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d \u00f7 12 \u00d7 6 \uff1d\u00a0<\/strong><\/span><span style=\"font-size: 16px;\"><strong>\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7d0d<\/strong><\/span><\/span><span style=\"font-size: 16px; color: #000000;\"><strong>\u7a0e\u984d\u3000<\/strong>\u203b<span style=\"font-size: 16px;\">100\u5186\u672a\u6e80\u5207\u6368\u3066<\/span><\/span><\/p>\n<\/div>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d<\/span>\u306e\u8a08\u7b97\u4f8b\uff5c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d500\u4e07\u5186\u306e\u5834\u5408\u3011<\/p>\n<p class=\"attention-p\">\u00a0500\u4e07\u5186 \u00f7 12 \u00d7 6 = 250\u4e07\u5186<\/p>\n<p class=\"attention-p\"><strong>\u3053\u306e\u4f1a\u793e\u306e\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306f<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>250\u4e07\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/span><\/p>\n<\/div>\n<h4 id=\"ntllarq02mo2ls74ovix9\"><span style=\"font-size: 24px; color: #000000;\"><u>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e<\/u><\/span><span style=\"font-size: 24px;\"><u><span style=\"color: #000000;\">\u4e2d\u9593\u7d0d\u4ed8\u984d<\/span><\/u><\/span><span style=\"font-size: 24px; color: #000000;\"><u>\u8a08\u7b97\u65b9\u6cd5<\/u><\/span><\/h4>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d \u00f7 \u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\uff081\u6708\u672a\u6e80\u5207\u4e0a\u3052\uff09\u00d7 6\uff1d \u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3000<\/span><\/strong><span style=\"font-size: 16px;\">\u203b100\u5186\u672a\u6e80\u5207\u6368\u3066<\/span><\/p>\n<\/div>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u4f8b\uff5c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d500\u4e07\u5186\u3001<span style=\"font-size: 16px;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u657010<\/span>\u306e\u5834\u5408\u3011<\/p>\n<p class=\"attention-p\">\u00a0500\u4e07\u5186 \u00f7 10 \u00d7 6 = 300\u4e07\u5186<\/p>\n<p class=\"attention-p\"><strong>\u3053\u306e\u4f1a\u793e\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306f<\/strong><strong>300\u4e07\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/p>\n<\/div>\n<h4 id=\"gqnfpk6vlbmxoe2wta9nq\"><span style=\"font-size: 18pt;\"><u><span style=\"color: #000000;\">\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u8a08\u7b97\u65b9\u6cd5<\/span><\/u><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\">\u6d88\u8cbb\u7a0e\u306f\u3001<strong>\u524d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306b\u3088\u3063\u3066\u4e2d\u9593\u7533\u544a\u306e\u56de\u6570\u3068\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table style=\"width: 792px;\" width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #efefef; vertical-align: top; text-align: center; width: 276.5px;\"><span style=\"color: #000000;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d<\/span><\/th>\n<th style=\"background-color: #efefef; vertical-align: top; text-align: center; width: 158px;\"><span style=\"color: #000000;\">\u4e2d\u9593\u7533\u544a\u56de\u6570<\/span><\/th>\n<th style=\"background-color: #efefef; vertical-align: top; text-align: center; width: 355.5px;\"><span style=\"color: #000000;\">\u4e2d\u9593\u7d0d\u4ed8\u984d<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 276.5px;\"><span style=\"font-size: medium; color: #333333;\">48\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; text-align: center; width: 158px;\">\u5fc5\u8981\u306a\u3057<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 355.5px; text-align: center;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 276.5px;\">48\u4e07\u5186\u8d85\u304b\u3089400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; text-align: center; width: 158px;\">\u5e741\u56de<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 355.5px;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 276.5px;\">400\u4e07\u5186\u8d85\u304b\u30894,800\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; text-align: center; width: 158px;\">\u5e743\u56de<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 355.5px;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e1\/4<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 276.5px;\">4,800\u4e07\u5186\u8d85<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; text-align: center; width: 158px;\">\u5e7411\u56de<\/td>\n<td style=\"background-color: var(--acq-color-white); vertical-align: top; width: 355.5px;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e1\/12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u4f8b\uff5c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6cd5\u4eba\u7a0e\u984d400\u4e07\u5186\u306e\u5834\u5408\u3011<\/p>\n<p class=\"attention-p\">\u00a0400\u4e07\u5186 \u00d7\u00a0<span style=\"font-size: medium; color: #333333;\">1\/2<\/span> = 200\u4e07\u5186<\/p>\n<p class=\"attention-p\"><strong>\u3053\u306e\u4f1a\u793e\u306e\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306f<\/strong><strong>200\u4e07\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/p>\n<\/div>\n<h4 id=\"me9izyficsmt4moloysbd\"><span style=\"font-size: 24px;\"><u><span style=\"color: #000000;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/u><\/span><\/h4>\n<p><span style=\"color: #000000;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8<span style=\"font-size: 16px;\">\u984d<span style=\"font-size: 16px;\">\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u5e02\u753a\u6751\u6c11\u7a0e\u3068\u3082\u306b<\/span>\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\" style=\"text-align: center;\"><strong>\u3010\u6cd5\u4eba\u7a0e\u5272\u3011\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u5272\u984d \u00d7 6 \u00f7 \u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3000<\/strong><\/p>\n<p class=\"attention-p\" style=\"text-align: center;\"><strong>\uff0b<\/strong><\/p>\n<p class=\"attention-p\" style=\"text-align: center;\"><strong>\u3010\u5747\u7b49\u5272\u3011\u5e74\u984d \u00d7 \u4e8b\u52d9\u6240\u7b49\u3092\u6709\u3057\u3066\u3044\u305f\u6708\u6570 \u00f7 12<\/strong><\/p>\n<p class=\"attention-p\" style=\"text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u203b100\u5186\u672a\u6e80\u5207\u6368\u3066<\/span><\/p>\n<\/div>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u3046\u3061\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u3010\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u4f8b\uff5c<\/span><span style=\"font-size: 16px; color: #1b1b1b;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u5272\u984d100\u4e07\u5186\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u657010\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d1,000\u4e07\u5186<\/span><span style=\"font-size: 16px; color: #333333;\">\u306e\u5834\u5408\u3011<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\"><u>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/u><\/span><\/p>\n<p class=\"attention-p\">\u3010\u6cd5\u4eba\u7a0e\u5272\u3011100\u4e07\u5186 \u00d7 6 \u00f7 10 = 60\u4e07\u5186<\/p>\n<p class=\"attention-p\">\u3010\u5747\u7b49\u5272\u30112\u4e07\u5186 \u00d7 10 \u00f7 12 = 16,666.66\u5186\u3000<span style=\"font-size: 16px; color: #333333;\">100\u5186\u672a\u6e80\u5207\u6368\u3066\u306716,600\u5186<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">60\u4e07\u5186+<span style=\"font-size: 16px; color: #333333;\">16,600\u5186\uff1d616,600\u5186<\/span><\/span><\/p>\n<p class=\"attention-p\"><strong>\u3053\u306e\u4f1a\u793e\u306e\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306f<span style=\"font-size: 16px; color: #333333;\">616,600\u5186<\/span>\u306b\u306a\u308a\u307e\u3059<\/strong><\/p>\n<\/div>\n<h4 id=\"uzwr2e2qzfbkfb5gb52xr\"><span style=\"font-size: 24px; color: #1a1a1c;\"><u>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8<\/u><\/span><span style=\"font-size: 24px;\"><u>\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/u><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #1a1a1c;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<span style=\"font-size: 16px; color: #333333;\">\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d<span style=\"font-size: 16px; color: #333333;\">\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #1a1a1c;\"><strong>\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\u307e\u305f\u306f\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d \u00f7 \u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570 \u00d7 6<\/strong><\/span><\/p>\n<\/div>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/span>\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u4f8b\uff5c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d500\u4e07\u5186\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u657010\u306e\u5834\u5408\u3011<\/p>\n<p class=\"attention-p\">\u00a0500\u4e07\u5186 \u00f7 10 \u00d7 6 = 300\u4e07\u5186<\/p>\n<p class=\"attention-p\"><strong>\u3053\u306e\u4f1a\u793e\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306f300<\/strong><strong>\u4e07\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/p>\n<\/div>\n<h3 id=\"e6v889mk54n2lmd0sf2m2y\">4-4.\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"color: #000000;\">\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306f\u3001<span style=\"font-size: 16px;\">\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u671f\u9593\u3092\u4e00\u8ab2\u7a0e\u671f\u9593\u3068\u307f\u306a\u3057\u3066\u4eee\u3067\u6c7a\u7b97\u3092\u884c\u3044\u3001\u305d\u306e\u7d50\u679c\u3092\u3082\u3068\u306b\u305d\u308c\u305e\u308c\u306e\u7a0e\u984d\u3092<\/span><\/span><a href=\"#fjk6bs8nqthsilrsztfl\" target=\"_self\">\uff12\u7ae0<\/a><span style=\"color: #000000;\"><\/span><span style=\"font-size: 16px; color: #000000;\">\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><span style=\"font-size: 16px; color: #22254c;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u78ba\u5b9a\u7533\u544a\u3068\u540c\u69d8\u306b\u6c7a\u7b97\u51e6\u7406\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u624b\u9593\u3084\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #22254c;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u4e00\u822c\u7684\u306b\u306f\u624b\u9593\u3084\u6642\u9593\u306e\u304b\u304b\u3089\u306a\u3044\u4e88\u5b9a\u7533\u544a<\/strong>\u304c\u9078\u629e\u3055\u308c\u307e\u3059\u304c\u3001<span class=\"f-marker-p\">\u4eca\u671f\u306e\u696d\u7e3e\u304c\u60aa\u304f\u524d\u671f\u306e\u5b9f\u7e3e\u3092\u3082\u3068\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u304c\u53b3\u3057\u3044\u5834\u5408\u306b\u306f\u4eee\u6c7a\u7b97<\/span>\u3092\u9078\u629e\u3059\u308b\u65b9\u304c\u6709\u52b9\u3067\u3059\u3002<\/span><\/span><\/p>\n<h2 id=\"b2qwkeyhx6f29ci2vo2y5\"><span style=\"color: #ffffff;\">5.\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/span><\/h2>\n<p>\u3067\u306f\u6b21\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u305d\u308c\u305e\u308c\u306e\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3 id=\"ytrfsioi350qubevjj8xuf\">5-1.\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<br \/>\n<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u62bc\u5370\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<br \/>\n<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6cd5\u4eba\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"16x2pcwz0dpjj6hev7lv8on\"><span style=\"font-size: 24px; color: #333333;\">\u2460\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092e-Tax\u3067\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">e-Tax\u4e0a\u306e<\/span>\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u901a\u77e5\u304c\u5c4a\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"9ehpj9wc1sl84wmqtn6x\"><span style=\"font-size: 18pt;\"><strong>\u2461\u6cd5\u4eba\u7a0e<\/strong><span style=\"color: #333333;\">\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><strong>\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u62bc\u5370\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f<\/span><span style=\"font-size: 16px; color: #000000;\">\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u30fb\u62bc\u5370\u5f8c\u3001<span style=\"font-size: 16px;\"><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c6\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b<\/strong><\/span><span class=\"f-marker-p\">\u7a0e\u52d9\u7f72\u306b<\/span>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><strong><span style=\"font-size: 24px;\">\u2462\u6cd5\u4eba\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/span><\/strong><br \/>\n<strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c<\/strong><span style=\"font-size: 16px;\"><strong>6\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u7a0e<\/strong>\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u65b9\u6cd5\u306f<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e<\/a>\u3068\u540c\u3058\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"zsg2lbcxwmqq3fori1lpuq\">5-2.\u6cd5\u4eba\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\">\u2460\u6cd5\u4eba\u7a0e<strong>\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong>\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/span><\/strong><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u2461<span style=\"color: #333333;\">\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u3067\u6c7a\u7b97\u306e\u6e96\u5099\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3001\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3046<\/span><\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u2462\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u2463\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u2464<\/strong><\/span><span style=\"font-size: 16px;\"><strong>\u6cd5\u4eba\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/p>\n<\/div>\n<h4 id=\"yl7vpm9kbscklslozt3o\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092e-Tax\u3067\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001e-Tax\u4e0a\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u901a\u77e5\u304c\u5c4a\u304d\u307e\u3059\u3002<strong>\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u3092\u4eee\u6c7a\u7b97\u3067\u884c\u3046\u5834\u5408\u306f\u3001\u3053\u306e\u7533\u544a\u66f8\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h4 id=\"xptrjcwau3yuwhrzz0laj\"><span style=\"font-size: 18pt;\">\u2461\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u3067\u6c7a\u7b97\u306e\u6e96\u5099\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3001\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3046<\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #22254c;\">\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u671f\u9593\u3092\u4e00\u8ab2\u7a0e\u671f\u9593\u3068\u307f\u306a\u3057\u3001\u4eee\u306b\u6c7a\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/span><a href=\"#3-1\">3-1.\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/a>\u3068\u540c\u69d8\u306b\u6c7a\u7b97\u306e\u6e96\u5099\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3001\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"mj5hff0cpy7yvqw3jjdf7c\"><span style=\"font-size: 18pt;\"><strong>\u2462\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px;\">\u4eee\u6c7a\u7b97\u3092\u3082\u3068\u306b\u3001\u4e2d\u9593<\/span><\/span><span style=\"color: #000000;\">\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306f<strong>\u5225\u8868\u4e00\u306e\u300c<\/strong><strong>\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7533\u544a\u66f8\u300d\u3092\u4f7f\u7528<\/strong>\u3057\u307e\u3059\u3002<\/span><span style=\"font-size: 16px; color: #000000;\">\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u3067\u306f\u3001\u4eee\u6c7a\u7b97\u306b\u3082\u3068\u3065\u304f\u7d0d\u7a0e\u984d\u304c\u4e88\u5b9a\u7533\u544a\u3067\u306e\u7a0e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u4eee\u6c7a\u7b97\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<h4 id=\"rbx8jrsanheb3dxvxdmxzw\"><strong><span style=\"font-size: 24px;\">\u2463\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b<\/span><\/strong><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u3001<span class=\"f-marker-p\">\u7a0e\u52d9\u6240\u306b<\/span>\u4eee\u6c7a\u7b97\u3067\u306e<span style=\"font-size: 16px; color: #000000;\">\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001<\/span>\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u4eee\u6c7a\u7b97\u3067\u306e\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/span><strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u306b\u6d3b\u7528\u3057\u305f\u6c7a\u7b97\u66f8\u306a\u3069\u306f\u3001\uff17\u5e74\u9593\u306e\u4fdd\u5b58<\/strong>\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3000\u306a\u3069<\/p>\n<\/div>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.5930\u2003\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a><\/p>\n<h4 id=\"xzbj25dcijf5c1o1gdrvng\"><span style=\"font-size: 18pt;\"><strong>\u2464<\/strong><strong>\u6cd5\u4eba\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u65b9\u6cd5\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e<\/a>\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3 id=\"60etaxsvykmwi0esnh1sqi\">5-3.\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e<span style=\"font-size: 24px; color: #333333;\">\u6d41\u308c<\/span><\/h3>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u62bc\u5370\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<br \/>\n<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"ni4mwf7ti4s7n0naidik\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e<span style=\"font-size: medium; color: #333333;\">\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u306f\u3001<\/span><\/span><span style=\"font-size: medium; color: #333333;\">\u6cd5\u4eba\u7a0e\u306e<span style=\"font-size: medium; color: #333333;\">\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u3068<\/span>\u4e00\u7dd2\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"w7ksw9icd8ib34iov4d23s\"><span style=\"font-size: 18pt;\">\u2461\u6cd5\u4eba\u7a0e<strong>\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong>\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u62bc\u5370\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/span><\/h4>\n<p>\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u30fb\u62bc\u5370\u5f8c\u3001<strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c6\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b<\/strong><span class=\"f-marker-p\">\u7a0e\u52d9\u7f72\u306b<\/span><span style=\"font-size: 16px; color: #000000;\">\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001<\/span>\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"leuelt2082jo0jecfl6a\"><span style=\"font-size: 18pt;\"><strong>\u2462\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c6\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u65b9\u6cd5\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e<\/a>\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3 id=\"5e3xrzbhyvc72o4dsp6mor\">5-4.\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u4eee\u6c7a\u7b97\u3067\u7b97\u51fa\u3057\u305f\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u3082\u3068\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u305f\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a18\u5165\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2464\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"3mjx1lb65u1q07s7iue84s\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092e-Tax\u3067\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001e-Tax\u4e0a\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u901a\u77e5\u304c\u5c4a\u304d\u307e\u3059\u3002\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e<strong>\u4e2d\u9593\u7533\u544a\u3092\u4eee\u6c7a\u7b97\u3067\u884c\u3046\u5834\u5408\u306f\u3001\u3053\u306e\u7533\u544a\u66f8\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h4 id=\"vk180v7zcrrhy5bq1i5p1d\"><span style=\"font-size: 18pt;\"><strong>\u2461\u4eee\u6c7a\u7b97\u3067\u7b97\u51fa\u3057\u305f\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u3082\u3068\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u4eee\u6c7a\u7b97\u3067\u7b97\u51fa\u3057\u305f\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u3082\u3068\u306b\u3001<a href=\"#tjpzg3ealoisuym70dhfs\" target=\"_self\">2-2.\u5730\u65b9\u6cd5\u4eba\u7a0e<\/a>\u306e\u8a08\u7b97\u5f0f\u3067\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"vut20ntnuled77louq6lv\"><span style=\"font-size: 18pt;\"><strong>\u2462\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u305f\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u8a18\u5165\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u7533\u544a\u66f8\u306f<strong>\u5225\u8868\u4e00\u306e\u300c<\/strong><strong>\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7533\u544a\u66f8\u300d\u3092\u4f7f\u7528<\/strong>\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u3068\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u9593<\/span>\u7533\u544a\u3082\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"sqr5zj95t98rig3xin56h\"><span style=\"font-size: 18pt;\"><strong>\u2463\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u3001<span class=\"f-marker-p\">\u7a0e\u52d9\u7f72\u306b<\/span><span style=\"font-size: 16px; color: #333333;\">\u4eee\u6c7a\u7b97\u3067\u306e<\/span><span style=\"font-size: 16px; color: #000000;\">\u7533\u544a\u66f8\u3092<\/span>\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"jmssn7a2gqhcktcoeoewi8\"><span style=\"font-size: 18pt;\"><strong>\u2464\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u65b9\u6cd5\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e<\/a>\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3 id=\"9uy1clxggh80p964xof9b3\">5-5.\u6d88\u8cbb\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u62bc\u5370\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<br \/>\n<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6d88\u8cbb\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"u6hgnu2quystkdy1n17lvl\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u524d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u3092\u4e2d\u9593\u7533\u544a\u56de\u6570\u3067\u5272\u3063\u305f\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d<\/span>\u304c\u8a18\u8f09\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3068\u3001\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092e-Tax\u3067\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001e-Tax\u4e0a\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u901a\u77e5\u304c\u5c4a\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"v1n8v367dlgms2l24ftud\"><span style=\"font-size: 18pt;\"><strong>\u2461<\/strong><strong>\u6d88\u8cbb\u7a0e<\/strong><strong>\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u62bc\u5370\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u4e2d\u9593\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u30fb\u62bc\u5370\u5f8c\u3001<span style=\"font-size: 16px;\"><strong>\u5404\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong><\/span><span class=\"f-marker-p\">\u7a0e\u52d9\u7f72\u306b<\/span><span style=\"font-size: 16px;\">\u7533\u544a\u66f8\u3092<\/span>\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"9v2l9jdcwuqh41deju98xq\"><span style=\"font-size: 18pt;\"><strong>\u2462\u6d88\u8cbb\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u5404\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u65b9\u6cd5\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e<\/a>\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3 id=\"vfhgaquliyhsvfya1cgp\">5-6.\u6d88\u8cbb\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6d88\u8cbb\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><strong>\u2460\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2464\u6d88\u8cbb\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"4b6hzc3nsphqbzjvdt5yh\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3068\u3001\u7d0d\u4ed8\u66f8\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092e-Tax\u3067\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001e-Tax\u4e0a\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u901a\u77e5\u304c\u5c4a\u304d\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e<strong>\u4e2d\u9593\u7533\u544a\u3092\u4eee\u6c7a\u7b97\u3067\u884c\u3046\u5834\u5408\u306f\u3001\u3053\u306e\u7533\u544a\u66f8\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h4 id=\"jslr9kz78kwg2trz05sx\"><span style=\"font-size: 18pt;\"><strong>\u2461\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u306e\u4eee\u6c7a\u7b97\u306b\u3088\u308b\u4e2d\u9593\u7533\u544a\u306f\u3001<strong>\u4e2d\u9593\u5831\u544a\u56de\u6570\u306b\u3088\u308a\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u304c\u7570\u306a\u308a\u307e\u3059<\/strong>\u3002<span style=\"font-size: 16px; color: #4c4c4c;\">\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u3067<\/span><a href=\"#xx19ya9h08p02avnmx2i741\" target=\"_self\">2-3.\u6d88\u8cbb\u7a0e<\/a>\u3092\u3082\u3068\u306b\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"6tyjead8r8wtb8422yf11e\"><span style=\"font-size: 18pt;\"><strong>\u2462\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u7533\u544a\u66f8\u306f\u3001\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3068\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u3067\u69d8\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u3002\uff12\u5272\u7279\u4f8b\u306e\u5834\u5408\u306f\u3001\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3068\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u3069\u3061\u3089\u304b\u306e\u7533\u544a\u66f8\u306e\u6240\u5b9a\u306e\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/07.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u306b\u7d42\u4e86\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u5206\u306e\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d\u30fb\u69d8\u5f0f\u7b49<\/a><\/p>\n<h4 id=\"rr3w95mtk1edq7px3m1xra\"><span style=\"font-size: 18pt;\"><strong>\u2463\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u5404\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u3001<span class=\"f-marker-p\">\u7a0e\u52d9\u7f72\u306b<\/span><span style=\"font-size: 16px; color: #333333;\">\u4eee\u6c7a\u7b97\u3067\u306e<\/span><span style=\"font-size: 16px; color: #000000;\">\u7533\u544a\u66f8\u3092<\/span>\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"lcb0xrvsho2cadsc8qtv\"><span style=\"font-size: 18pt;\"><strong>\u2464\u6d88\u8cbb\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u5404\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u65b9\u6cd5\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e<\/a>\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3 id=\"xmoeeh7a0xt9jqdlcdkyy\">5-7.\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u62bc\u5370\u3057\u3066\u5404\u81ea\u6cbb\u4f53\u306b\u63d0\u51fa\u3059\u308b<br \/>\n<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"4sbrt1o1frk7nnmfqxqkc\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8<\/strong><strong>\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\">\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u4e88\u5b9a\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002eL-TAX\u3067\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001eL-TAX\u3067\u30d7\u30ec\u7533\u544a\u30c7\u30fc\u30bf\u304c\u9001\u3089\u308c\u3066\u304f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px;\">\u307e\u305f\u3001\u4e88\u5b9a\u7533\u544a\u66f8\u304c\u306a\u304f\u7d0d\u4ed8\u66f8\u306e\u307f\u304c\u9001\u4ed8\u3055\u308c\u308b\u81ea\u6cbb\u4f53\u3001<span style=\"font-size: 16px;\">\u4e88\u5b9a\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8<\/span>\u306e\u9001\u4ed8\u304c\u306a\u304f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u7533\u544a\u66f8\u3092\u516c\u958b\u3057\u3066\u3044\u308b<span style=\"font-size: 16px;\">\u81ea\u6cbb\u4f53\u3082\u3042\u308b\u305f\u3081\u3001\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u4ee4\u548c\uff13\u5e74\uff19\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u3088\u308a\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u4f7f\u7528\u3059\u308b\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3084\u5e33\u7968\u7b49\u306b\u3064\u3044\u3066\u5168\u56fd\u7d71\u4e00\u7684\u306a\u53d6\u308a\u6271\u3044\u3068\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u4f34\u3044\u3001\u4ee4\u548c\uff17\u5e74\uff11\u6708\u304b\u3089\u7533\u544a\u66f8\u30fb\u7d0d\u4ed8\u66f8\u306e\u69d8\u5f0f\u306f\u5909\u66f4\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.soumu.go.jp\/menu_seisaku\/chiho\/jichitaijoho_system\/index.html\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u81ea\u6cbb\u4f53\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u6a19\u6e96\u5316\u30fb\u5171\u901a\u5316<\/a><\/p>\n<\/div>\n<h4 id=\"r1qr17srf140jvrepcb7h\"><span style=\"font-size: 18pt;\"><strong>\u2461\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\">\u81ea\u6cbb\u4f53\u3088\u3063\u3066\u306f<\/span><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><span class=\"f-marker-p\">\u4e88\u5b9a\u7533\u544a\u66f8\u306b\u4e2d\u9593\u7d0d\u7a0e\u984d\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u305d\u306e\u969b\u306f<\/span><span class=\"f-marker-p\">\u81ea\u5206\u3067\u8a08\u7b97<\/span><\/span><\/span>\u200b<span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u3092<\/span><\/span>\u200b<span style=\"font-size: 16px; color: #000000;\">\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e88\u5b9a<span style=\"font-size: 16px; color: #333333;\">\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u5f8c\u3001<\/span><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u5404\u81ea\u6cbb\u4f53\u306e\u4e0b\u8a18\u306e\u7a93\u53e3\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084<span style=\"font-size: 16px; color: #000000;\">eL-TAX<\/span>\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 34.6243%;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 65.2455%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.6243%;\">\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 65.2455%;\">\u5e02\u753a\u6751\u5f79\u5834\u307e\u305f\u306f\u5730\u65b9\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"rm9ys5g9gz40oj8l7jnxy\"><span style=\"font-size: 18pt;\"><strong>\u2462\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u5834\u6240\u306f\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\neL-TAX\u3067\u7533\u544a<span style=\"font-size: 16px; color: #333333;\">\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong>\u96fb\u5b50\u7d0d\u7a0e<\/strong>\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308a<\/span>\u7d0d\u4ed8\u5834\u6240\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u5148\u306e\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 34.6846%;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u7d0d\u4ed8\u5834\u6240<\/td>\n<td style=\"width: 65.3154%;\">\u770c\u7a0e\u4e8b\u52d9\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u90f5\u4fbf\u5c40\u306a\u3069<br \/>\n\u203beL-TAX\u3067\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u96fb\u5b50\u7d0d\u7a0e\u3082\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.6846%;\">\u5e02\u753a\u6751\u6c11\u7a0e\u306e<span style=\"font-size: medium; color: #333333;\">\u7d0d\u4ed8\u5834\u6240<\/span><\/td>\n<td style=\"width: 65.3154%;\">\u5404\u81ea\u6cbb\u4f53\u306e\u7a0e\u52d9\u8ab2\uff08\u6cd5\u4eba\u8ab2\u7a0e\u8ab2\u3001\u7d0d\u7a0e\u8ab2\uff09\u3001\u884c\u653f\u30bb\u30f3\u30bf\u30fc\u3001\u5404\u652f\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u90f5\u4fbf\u5c40\u306a\u3069<br \/>\n\u203beL-TAX\u3067\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u96fb\u5b50\u7d0d\u7a0e\u3082\u53ef<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"o6at8dhxw1jw6vbl2ae8c\">5-8.\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2464\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"gtm53w5xli6tcu8ugmlls\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p>\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u4e88\u5b9a\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002eL-TAX\u3067\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001eL-TAX\u3067\u30d7\u30ec\u7533\u544a\u30c7\u30fc\u30bf\u304c\u9001\u3089\u308c\u3066\u304f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4e88\u5b9a\u7533\u544a\u66f8\u304c\u306a\u304f\u7d0d\u4ed8\u66f8\u306e\u307f\u304c\u9001\u4ed8\u3055\u308c\u308b\u81ea\u6cbb\u4f53\u3001\u4e88\u5b9a\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u306e\u9001\u4ed8\u304c\u306a\u304f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u7533\u544a\u66f8\u3092\u516c\u958b\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u3082\u3042\u308a\u307e\u3059\u3002<strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/strong><strong>\u306e\u4e2d\u9593\u7533\u544a\u3092\u4eee\u6c7a\u7b97\u3067\u884c\u3046\u5834\u5408\u306f\u3001\u3053\u306e\u7533\u544a\u66f8\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h4 id=\"6ozld7oythhpa2iqglj9ts\"><span style=\"font-size: 18pt;\"><strong>\u2461<\/strong><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/strong><strong>\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #22254c;\">\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u671f\u9593\u3092\u4e00\u8ab2\u7a0e\u671f\u9593\u3068\u307f\u306a\u3057\u3001\u4eee\u306b\u6c7a\u7b97\u3092\u884c\u3044\u3001<\/span><a href=\"#2-4\">2-4.\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/a><span style=\"font-size: 16px; color: #333333;\">\u306e\u8a08\u7b97\u5f0f\u3067\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"htnfhvh5rts2s8qp9idkc2\"><span style=\"font-size: 18pt;\"><strong>\u2462\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u4eee\u6c7a\u7b97\u3092\u3082\u3068\u306b\u4e2d\u9593\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<br \/>\n\u7533\u544a\u66f8\u306f\u4e0b\u8a18\u306e\u3082\u306e\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u3001<span style=\"font-size: 16px; color: #000000;\">\u4e2d\u9593\u7d0d\u7a0e\u984d\u306e\u8a18\u8f09\u304c\u306a\u3044\u4e88\u5b9a\u7533\u544a\u66f8\u3092\u4eee\u6c7a\u7b97\u3067\u306e\u7533\u544a\u66f8\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 36.968%;\"><span style=\"font-size: medium; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u7533\u544a\u66f8<\/span><\/td>\n<td style=\"width: 63.032%;\">\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u516d\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.968%;\">\u5e02\u753a\u6751\u6c11\u7a0e\u306e<span style=\"font-size: medium; color: #333333;\">\u7533\u544a\u66f8<\/span><\/td>\n<td style=\"width: 63.032%;\">\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e8c\u5341\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"n9w9qf6znd9gn2lmprllha\"><span style=\"font-size: 18pt;\"><strong>\u2463\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b\u3001<\/strong><span style=\"font-size: 16px; color: #000000;\">\u5404\u81ea\u6cbb\u4f53\u306e\u4e0b\u8a18\u7a93\u53e3\u306b<span style=\"font-size: 16px; color: #333333;\">\u4eee\u6c7a\u7b97\u3067\u306e<\/span>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001<\/span>\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084eL-TAX\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 37.2284%;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 62.7716%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.2284%;\">\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/td>\n<td style=\"width: 62.7716%;\">\u5e02\u753a\u6751\u5f79\u5834\u307e\u305f\u306f\u5730\u65b9\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"3p4sd0vfb7t88oc4l21vux\"><span style=\"font-size: 18pt;\"><strong>\u2464\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u7d0d\u4ed8\u5834\u6240\u306f\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\neL-TAX\u3067\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong>\u96fb\u5b50\u7d0d\u7a0e<\/strong>\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7d0d\u4ed8\u5834\u6240\u3084\u7d0d\u4ed8\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u5148\u306e\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 37.419%;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u306e<span style=\"font-size: medium; color: #333333;\">\u7d0d\u4ed8\u5834\u6240<\/span><\/td>\n<td style=\"width: 62.581%;\">\u770c\u7a0e\u4e8b\u52d9\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u90f5\u4fbf\u5c40\u306a\u3069<br \/>\n<span style=\"font-size: medium; color: #333333;\">\u203beL-TAX\u3067\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u96fb\u5b50\u7d0d\u7a0e\u3082\u53ef<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.419%;\">\u5e02\u753a\u6751\u6c11\u7a0e\u306e<span style=\"font-size: medium; color: #333333;\">\u7d0d\u4ed8\u5834\u6240<\/span><\/td>\n<td style=\"width: 62.581%;\">\u5404\u81ea\u6cbb\u4f53\u306e\u7a0e\u52d9\u8ab2\uff08\u6cd5\u4eba\u8ab2\u7a0e\u8ab2\u3001\u7d0d\u7a0e\u8ab2\uff09\u3001\u884c\u653f\u30bb\u30f3\u30bf\u30fc\u3001\u5404\u652f\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u90f5\u4fbf\u5c40\u306a\u3069<br \/>\n<span style=\"font-size: medium; color: #333333;\">\u203beL-TAX\u3067\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u96fb\u5b50\u7d0d\u7a0e\u3082\u53ef<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"2yb88mwkbnsrrpooyi2exh\">5-9.\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u62bc\u5370\u3057\u3066\u5404\u81ea\u6cbb\u4f53\u306b\u63d0\u51fa\u3059\u308b<br \/>\n<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"wor3c5yvlrups2cc4pzy\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p>\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u4e88\u5b9a\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002eL-TAX\u3067\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001eL-TAX\u3067\u30d7\u30ec\u7533\u544a\u30c7\u30fc\u30bf\u304c\u9001\u3089\u308c\u3066\u304f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4e88\u5b9a\u7533\u544a\u66f8\u304c\u306a\u304f\u7d0d\u4ed8\u66f8\u306e\u307f\u304c\u9001\u4ed8\u3055\u308c\u308b\u81ea\u6cbb\u4f53\u3001\u4e88\u5b9a\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u306e\u9001\u4ed8\u304c\u306a\u304f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u7533\u544a\u66f8\u3092\u516c\u958b\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u3082\u3042\u308b\u305f\u3081\u3001\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4 id=\"40fzz3hfjwsga74sy0tdgh\"><span style=\"font-size: 18pt;\"><strong>\u2461\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f<span class=\"f-marker-p\">\u4e88\u5b9a\u7533\u544a\u66f8\u306b\u4e2d\u9593\u7d0d\u7a0e\u984d\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u305d\u306e\u969b\u306f\u81ea\u5206\u3067\u8a08\u7b97\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e88\u5b9a\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u5f8c\u3001<strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong><span style=\"font-size: medium; color: #333333;\"><span class=\"f-marker-p\">\u770c\u7a0e\u4e8b\u52d9\u6240<\/span><\/span><span class=\"f-marker-p\">\u306b<\/span>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084eL-TAX\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<h4 id=\"6gmv3nh6out006y5lttpfrq6\"><span style=\"font-size: 18pt;\"><strong>\u2462\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u5834\u6240\u306f<strong>\u5404\u81ea\u6cbb\u4f53\u306e\u770c\u7a0e\u4e8b\u52d9\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u90f5\u4fbf\u5c40<\/strong>\u306a\u3069\u3067\u3059\u3002<br \/>\neL-TAX\u3067\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong>\u96fb\u5b50\u7d0d\u7a0e<\/strong>\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7d0d\u4ed8\u5834\u6240\u3084\u7d0d\u4ed8\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u5148\u306e\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"r67fnnrlltn3lugnipcme\">5-10.\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/span>\u306e\u4eee\u6c7a\u7b97\u3067\u306e\u4e2d\u9593\u7533\u544a\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\">\u2460\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/span><\/strong><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u2461<\/strong><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><strong>\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u2462\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u2463<\/strong><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><strong>\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><br \/>\n<\/span><\/p>\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\">\u2464\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/span><\/strong><\/p>\n<\/div>\n<h4 id=\"zrrsw7b5rpq5kqxxrhq91y\"><span style=\"font-size: 18pt;\"><strong>\u2460\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u66f8\u304a\u3088\u3073\u7d0d\u4ed8\u66f8\u304c\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p>\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u4e88\u5b9a\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002eL-TAX\u3067\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001eL-TAX\u3067\u30d7\u30ec\u7533\u544a\u30c7\u30fc\u30bf\u304c\u9001\u3089\u308c\u3066\u304f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e88\u5b9a\u7533\u544a\u66f8\u304c\u306a\u304f\u7d0d\u4ed8\u66f8\u306e\u307f\u304c\u9001\u4ed8\u3055\u308c\u308b\u81ea\u6cbb\u4f53\u3001\u4e88\u5b9a\u7533\u544a\u66f8\u3068\u7d0d\u4ed8\u66f8\u306e\u9001\u4ed8\u304c\u306a\u304f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u7533\u544a\u66f8\u3092\u516c\u958b\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u3082\u3042\u308a\u307e\u3059\u3002<strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e<\/strong><strong>\u4e2d\u9593\u7533\u544a\u3092\u4eee\u6c7a\u7b97\u3067\u884c\u3046\u5834\u5408\u306f\u3001\u3053\u306e\u7533\u544a\u66f8\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h4 id=\"uyl8fk3598obw9xk5iuka6\"><span style=\"font-size: 18pt;\"><strong>\u2461<\/strong><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><strong>\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u671f\u9593\u3092\u4e00\u8ab2\u7a0e\u671f\u9593\u3068\u307f\u306a\u3057\u3001\u4eee\u306b\u6c7a\u7b97\u3092\u884c\u3044\u3001<a href=\"#2-5\">2-5.\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/a>\u3001<a href=\"#2-6\">2-6.\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/a>\u306e\u624b\u9806\u3067\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"mp6xy2x89kmipr423l2i\"><span style=\"font-size: 18pt;\"><strong>\u2462\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u305f\u4e2d\u9593\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u4eee\u6c7a\u7b97\u3092\u3082\u3068\u306b\u4e2d\u9593\u7533\u544a\u66f8\u3092\u65b0\u305f\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306f<strong>\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u516d\u53f7\u69d8\u5f0f\uff09<\/strong><strong>\u3092\u4f7f\u7528<\/strong>\u3057\u307e\u3059\u3002\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u4e2d\u9593\u7d0d\u7a0e\u984d\u306e\u8a18\u8f09\u304c\u306a\u3044\u4e88\u5b9a\u7533\u544a\u66f8\u3092\u3001\u4eee\u6c7a\u7b97\u3067\u306e\u7533\u544a\u66f8\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<em>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304a\u3088\u3073<\/em>\u7279\u5225<em>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/em><span style=\"font-size: 16px; color: #000000;\">\u306e\u4e2d\u9593\u7533\u544a\u3067\u306f\u3001\u4eee\u6c7a\u7b97\u306b\u3082\u3068\u3065\u304f\u7d0d\u7a0e\u984d\u304c\u4e88\u5b9a\u7533\u544a\u3067\u306e\u7a0e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u4eee\u6c7a\u7b97\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<h4 id=\"2ydubk5ta62urqeaj6cm1d\"><span style=\"font-size: 18pt;\"><strong>\u2463<\/strong><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><strong>\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u3001<span class=\"f-marker-p\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/span><span class=\"f-marker-p\">\u306b<\/span><span style=\"font-size: 16px; color: #333333;\">\u4eee\u6c7a\u7b97\u3067\u306e<\/span>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084eL-TAX\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"0jwmgg83nc0t5panvjez5d\"><span style=\"font-size: 18pt;\"><strong>\u2464\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u4e2d\u9593\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u5834\u6240\u306f<strong>\u5404\u81ea\u6cbb\u4f53\u306e\u770c\u7a0e\u4e8b\u52d9\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u90f5\u4fbf\u5c40<\/strong>\u306a\u3069\u3067\u3059\u3002eL-TAX\u3067\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong>\u96fb\u5b50\u7d0d\u7a0e<\/strong>\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7d0d\u4ed8\u5834\u6240\u3084\u7d0d\u4ed8\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u5148\u306e\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"9ik9vyytkxgses359rzsz\">6.\u78ba\u5b9a\u7533\u544a\u3092\u4fee\u6b63\u3059\u308b\u969b\u306b\u306f\u8a02\u6b63\u7533\u544a\u30fb\u66f4\u6b63\u306e\u8acb\u6c42\u30fb\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u78ba\u5b9a\u7533\u544a\u306e\u5185\u5bb9\u3092\u9593\u9055\u3048\u305f\u5834\u5408\u306f\u3001\u7533\u544a\u5f8c\u3067\u3082\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><span style=\"font-size: 15px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u4fee\u6b63\u65b9\u6cd5\u306f\u8a02\u6b63\u7533\u544a\u30fb\u66f4\u6b63\u306e\u8acb\u6c42\u30fb\u4fee\u6b63\u7533\u544a\u306e\uff13\u3064<\/strong>\u3067\u3059\u3002<span style=\"color: #22254c;\">\u9593\u9055\u3044\u306e\u5185\u5bb9\u3084\u3001\u9593\u9055\u3044\u306b\u6c17\u4ed8\u3044\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 54.9988%; text-align: center; background-color: #efefef;\">\u9593\u9055\u3044\u306e\u5185\u5bb9<\/td>\n<td style=\"width: 25.9908%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px; color: #22254c;\">\u9593\u9055\u3044\u306b\u6c17\u4ed8\u3044\u305f\u6642\u671f<\/span><\/td>\n<td style=\"width: 18.8436%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px; color: #000000;\">\u4fee\u6b63\u65b9\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 54.9988%;\"><span style=\"font-size: 16px; color: #000000;\">\u30fb\u7533\u544a\u671f\u9650\u524d\u306b\u8aa4\u308a\u3084\u4e0d\u5099\u306b\u6c17\u3065\u3044\u305f\u5834\u5408<\/span><\/td>\n<td style=\"width: 25.9908%; text-align: center;\"><span style=\"font-size: 16px; color: #000000;\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u524d<\/span><\/td>\n<td style=\"width: 18.8436%; text-align: center;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u8a02\u6b63\u7533\u544a<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 54.9988%;\"><span style=\"font-size: 16px; color: #000000;\">\u30fb\u78ba\u5b9a\u7533\u544a\u306b\u3082\u3068\u3065\u3044\u3066\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u591a\u3059\u304e\u305f\u5834\u5408<\/span><span style=\"color: #000000;\"><br \/>\n<span style=\"font-size: 16px;\">\u30fb\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408<\/span><\/span><\/td>\n<td style=\"width: 25.9908%; text-align: center;\"><span style=\"font-size: 16px; color: #000000;\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u5f8c<\/span><\/td>\n<td style=\"width: 18.8436%; text-align: center;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u66f4\u6b63\u306e\u8acb\u6c42<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 54.9988%;\"><span style=\"font-size: 16px; color: #000000;\">\u30fb\u78ba\u5b9a\u7533\u544a\u306b\u3082\u3068\u3065\u3044\u3066\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408<\/span><span style=\"color: #000000;\"><br \/>\n<span style=\"font-size: 16px;\">\u30fb\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u304c\u591a\u3059\u304e\u305f\u5834\u5408<\/span><\/span><\/td>\n<td style=\"width: 25.9908%; text-align: center;\"><span style=\"font-size: 16px; color: #000000;\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u5f8c<\/span><\/td>\n<td style=\"width: 18.8436%; text-align: center;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u4fee\u6b63\u7533\u544a<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"sdckify3zipdn861esoa\"><strong>6-1.\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8aa4\u308a\u3084\u4e0d\u5099\u306b\u6c17\u3065\u3044\u305f\u5834\u5408\u306b\u306f\u8a02\u6b63\u7533\u544a<\/strong><\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u78ba\u5b9a\u7533\u544a\u306e\u9593\u9055\u3044\u306b\u6c17\u304c\u4ed8\u3044\u305f\u306e\u304c<span class=\"f-marker-p\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u524d<\/span>\u3060\u3063\u305f\u5834\u5408\u306f\u3001<strong>\u8a02\u6b63\u7533\u544a<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002\u8a02\u6b63\u7533\u544a\u3067\u306f\u3001<strong>\u7a0e\u91d1\u3092\u591a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u3082\u5c11\u306a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u3082\u540c\u3058\u65b9\u6cd5<\/strong><strong>\u3067\u4fee\u6b63<\/strong>\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"ghop7q0bkdafo291ize0uk\"><span style=\"color: #000000; font-size: 18pt;\"><u>\u8a02\u6b63\u7533\u544a\u306e\u6d41\u308c<\/u><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\">\u8a02\u6b63\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u518d\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"65qykq12umaidlo1bwzlgf\"><span style=\"font-size: 18pt;\"><strong>\u2460\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u518d\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u8a02\u6b63\u7533\u544a\u306e\u6d41\u308c\u306f\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3068\u57fa\u672c\u7684\u306b\u540c\u3058<\/strong>\u3067\u3059\u3002\u6b63\u3057\u3044\u6570\u5b57\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u76f4\u3057\u3001\u518d\u63d0\u51fa\u3057\u307e\u3059\u3002\u4f5c\u6210\u3057\u76f4\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001<span style=\"font-size: 15px; color: #333333;\"><span class=\"f-marker-p\">\u8868\u984c\u306e\u4f59\u767d\u306b\u8d64\u5b57\u3067\u8a02\u6b63\u7533\u544a\u3068\u8a18\u8f09\u3057\u3001\u8a02\u6b63\u524d\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65e5\u3082\u8a18\u8f09<\/span>\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<h4 id=\"jzku2b9xvlk7v9nfc27nx\"><span style=\"font-size: 18pt;\"><strong>\u2461\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u78ba\u5b9a\u7533\u544a\u671f\u9650\u5185\u306b<\/strong>\u4e0b\u8a18\u7a93\u53e3\u306b<span style=\"font-size: 16px; color: #22254c;\">\u8a02<\/span><span style=\"font-size: 16px; color: #000000;\">\u6b63\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3057\u3001\u7533\u544a\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306f<strong>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/strong>\uff08\u96fb\u5b50\u7533\u544a\u3067\u306f\u4e0d\u8981\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002<span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px;\"><strong>\u8ffd\u52a0\u3067\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069<\/strong>\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8a02\u6b63\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u4e00\u7dd2<span style=\"font-size: 16px;\">\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/span><\/span><span style=\"font-size: 16px; color: #22254c;\"><span style=\"font-size: 16px; color: #000000;\">\u6700\u521d\u306e\u78ba\u5b9a\u7533\u544a\u3067\u63d0\u51fa\u3057\u305f\u6dfb\u4ed8\u66f8\u985e\u306e\u518d\u63d0\u51fa\u306f\u5fc5\u8981\u3042\u308a<\/span><span style=\"font-size: 16px; color: #333333;\">\u307e\u305b\u3093\u3002<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f<strong>\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3060\u3051\u3067\u306a\u304f\u3001\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 767.997px;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 43.6916%; text-align: center; background-color: #efefef;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 56.1782%; text-align: center; background-color: #efefef;\">\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 43.6916%;\">\u6cd5\u4eba\u7a0e<\/td>\n<td rowspan=\"3\" style=\"width: 56.1782%;\">\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 43.6916%;\"><span style=\"font-size: medium; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 43.6916%;\"><span style=\"font-size: medium; color: #333333;\">\u6d88\u8cbb\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 18.0846%;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 25.5926%;\"><span style=\"font-size: medium; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/span><\/td>\n<td style=\"width: 56.1782%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.5926%;\"><span style=\"font-size: medium; color: #333333;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/span><\/td>\n<td style=\"width: 56.1782%;\">\u5e02\u753a\u6751\u5f79\u5834\u307e\u305f\u306f\u5730\u65b9\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 43.6916%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td rowspan=\"2\" style=\"width: 56.1782%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 43.6916%;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"sdckify3zipdn861esoa\"><strong>6-2.\u7a0e\u91d1\u3092\u591a\u304f\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3084\u3001\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u3092\u5c11\u306a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u66f4\u6b63\u306e\u8acb\u6c42<\/strong><\/h3>\n<p><span style=\"font-size: 16px;\">\u78ba\u5b9a\u7533\u544a\u306e\u9593\u9055\u3044\u306b\u6c17\u304c\u4ed8\u3044\u305f\u306e\u304c<span class=\"f-marker-p\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u5f8c<\/span>\u3067\u3001<span style=\"color: #333333;\"><strong>\u7a0e\u91d1\u3092\u591a\u304f\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3084\u3001\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u3092\u5c11\u306a\u304f\u7533\u544a<\/strong>\u3057\u3066\u3044\u305f\u5834\u5408\u306f<\/span><strong>\u66f4\u6b63\u306e\u8acb\u6c42<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002<\/span><span style=\"font-size: 16px; color: #22254c;\">\u8acb\u6c42\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"a23thza8a5vk6lqwbjd3l\"><span style=\"color: inherit; font-family: inherit; background-color: transparent; word-spacing: normal; font-size: 18pt;\"><u>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u6d41\u308c<\/u><\/span><\/h4>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u66f4\u6b63\u306e\u8acb\u6c42\u7406\u7531\u306e\u8a3c\u660e\u3068\u306a\u308b\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"0jh7fi8fflld3dxbqkn3c4k\"><span style=\"font-size: 18pt;\"><strong>\u2460\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<br \/>\n<strong>\u7a0e\u91d1\u3054\u3068\u306b\u4f7f\u7528\u3059\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u304c\u7570\u306a\u308a\u307e\u3059<\/strong>\u3002\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306f\u3001\u56fd\u7a0e\u3067\u3042\u308b<strong>\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u304b\u3001\u7a0e\u52d9\u7f72<\/strong>\u3067\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u5730\u65b9\u7a0e\u3067\u3042\u308b<strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306e<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u304b\u3001\u5404\u81ea\u6cbb\u4f53\u306e\u7a93\u53e3<\/strong>\u3067\u3082\u3089\u3048\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5730\u65b9\u7a0e\u3067\u3042\u308b\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u3001\u6771\u4eac\u90fd\u3092\u4f8b\u306b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 26.4323%; text-align: center; background-color: #efefef;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 73.4375%; text-align: center; background-color: #efefef;\"><span style=\"font-size: medium; color: #333333;\">\u66f4\u6b63\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4323%;\">\u6cd5\u4eba\u7a0e<\/td>\n<td rowspan=\"2\" style=\"width: 73.4375%;\">\u66f4\u6b63\u306e\u8acb\u6c42\u66f8<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_8.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u4fc2\u308b\u7a0e\u984d\u7b49\u306b\u3064\u3044\u3066\u306e\u66f4\u6b63\u306e\u8acb\u6c42<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4323%;\"><span style=\"font-size: medium; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4323%;\">\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 73.4375%;\">\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u66f8<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/23100007.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u624b\u7d9a\uff08\u6cd5\u4eba\u7528\uff09<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4323%;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td rowspan=\"3\" style=\"width: 73.4375%;\">\u6cd5\u4eba\u90fd\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e \u66f4\u6b63\u8acb\u6c42\u66f8<br \/>\n<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/application\/kakusyuyoshiki\/shomei\/z1\" target=\"_blank\" rel=\"noopener\">\u4e3b\u7a0e\u5c40\uff5c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4323%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4323%;\"><span style=\"font-size: medium; color: #333333;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"cj5n4ckh4clik1k87ec9c\"><span style=\"font-size: 18pt;\"><strong>\u2461\u66f4\u6b63\u306e\u8acb\u6c42\u7406\u7531\u306e\u8a3c\u660e\u3068\u306a\u308b\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 15px; color: #333333;\">\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u306b\u306f\u3001<span style=\"font-size: 15px; color: #333333;\">\u66f4\u6b63\u306e\u8acb\u6c42<\/span>\u306e\u7406\u7531\u3068\u306a\u3063\u305f\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 26.3739%;\">\u6cd5\u4eba\u7a0e<\/td>\n<td rowspan=\"2\" style=\"width: 73.4959%;\">\u4fee\u6b63\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u5e33\u7c3f\u3084\u8a3c\u62e0\u3068\u306a\u308b\u66f8\u985e<br \/>\n\u4fee\u6b63\u5185\u5bb9\u3092\u53cd\u6620\u3055\u305b\u305f\u65b0\u305f\u306a\u6c7a\u7b97\u66f8\u3000\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.3739%;\"><span style=\"font-size: medium; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.3739%;\">\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 73.4959%;\">\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u9818\u53ce\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8 \u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.3739%;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td rowspan=\"3\" style=\"width: 73.5677%;\">\u8ab2\u7a0e\u6a19\u6e96\u7b49\u307e\u305f\u306f\u7a0e\u984d\u7b49\u304c\u904e\u5927\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<br \/>\n\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e\u66f4\u6b63\u901a\u77e5\u66f8\u306e\u30b3\u30d4\u30fc \u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.3739%;\"><span style=\"font-size: medium; color: #333333;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.3739%;\"><span style=\"font-size: medium; color: #333333;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"tm08tsl2wwtj1o08ffu6k\"><span style=\"font-size: 18pt;\"><strong>\u2462<\/strong><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u306f\u3001<\/strong><strong>\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u3089\uff15\u5e74\u4ee5\u5185<\/strong>\u3067\u3059\u3002\u305d\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u306b<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e\u66f4\u6b63\u306a\u3069\u306e<\/span><strong>\u5f8c\u767a\u7684\u4e8b\u7531\u3067\u7d0d\u7a0e\u984d\u304c\u904e\u5927\u3042\u308b\u3044\u306f\u9084\u4ed8\u91d1\u306e\u984d\u304c\u904e\u5c11\u3068\u306a\u3063\u305f\u3068\u304d\u306f\u3001\u4f8b\u5916\u7684\u306b\u305d\u306e\u4e8b\u7531\u304c\u751f\u3058\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b<\/strong>\u9650\u3063\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306f\u3001<strong>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/strong>\uff08\u96fb\u5b50\u7533\u544a\u3067\u306f\u4e0d\u8981\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306e\u63d0\u51fa\u5148\u306f\u4ee5\u4e0b\u306e<strong>\u7a93\u53e3\u306e\u307b\u304b\u3001<\/strong><strong>\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 45.1968%; text-align: center; background-color: #efefef;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 54.673%; text-align: center; background-color: #efefef;\">\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 45.1968%;\">\u6cd5\u4eba\u7a0e<\/td>\n<td rowspan=\"3\" style=\"width: 54.673%;\">\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 45.1968%;\"><span style=\"font-size: medium; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 45.1968%;\"><span style=\"font-size: medium; color: #333333;\">\u6d88\u8cbb\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 18.4408%;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 26.8374%;\"><span style=\"font-size: medium; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/span><\/td>\n<td style=\"width: 54.673%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.8374%;\"><span style=\"font-size: medium; color: #333333;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/span><\/td>\n<td style=\"width: 54.673%;\">\u5e02\u753a\u6751\u5f79\u5834\u307e\u305f\u306f\u5730\u65b9\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 45.1968%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td rowspan=\"2\" style=\"width: 54.673%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 45.1968%;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"9ybrmprptoq8affk2fljxv\"><strong>6-3.\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u304c\u591a\u3059\u304e\u305f\u5834\u5408\u306b\u306f\u4fee\u6b63\u7533\u544a<\/strong><\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u9593\u9055\u3044\u306b\u6c17\u304c\u4ed8\u3044\u305f\u306e\u304c<span class=\"f-marker-p\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u5f8c<\/span>\u3067\u3001<strong>\u7a0e\u91d1\u3092\u5c11\u306a\u304f\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3084\u3001\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u3092\u591a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408<\/strong>\u306b\u306f<strong>\u4fee\u6b63\u7533\u544a<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u306f\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3011<br \/>\n\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306e\u8a08\u4e0a\u6f0f\u308c\u3001\u8a08\u7b97\u30df\u30b9\u3001\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u8aa4\u308a\u3001\u6240\u5f97\u306e\u904e\u5927\u307e\u305f\u306f\u904e\u5c0f\u7533\u544a \u306a\u3069<\/p>\n<\/div>\n<h4 id=\"6dxxdkiax6imhz1v90phwp\"><span style=\"font-size: 18pt;\"><u>\u4fee\u6b63\u7533\u544a\u306e\u6d41\u308c<\/u><\/span><\/h4>\n<p>\u4fee\u6b63\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u4fee\u6b63\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461<span style=\"font-size: 16px; color: #333333;\">\u4fee\u6b63\u7533\u544a\u66f8\u3092<\/span>\u63d0\u51fa\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"ogjp58g5gqn7zx4ba47vj\"><span style=\"font-size: 18pt;\"><strong>\u2460\u4fee\u6b63\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px;\">\u4fee\u6b63\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<span style=\"color: #333333;\"><strong>\u7533\u544a\u66f8\u306f\u78ba\u5b9a\u7533\u544a\u3067<\/strong><\/span><strong>\u4f7f\u7528\u3057\u305f\u3082\u306e\u3068\u540c\u3058<\/strong>\u3067\u3059\u3002<\/span><span style=\"font-size: 16px; color: #54595f;\"><span class=\"f-marker-p\"><span style=\"font-size: 16px; color: #54595f;\">\u4fee\u6b63\u7533\u544a\u66f8\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u793a\u3059\u308b\u305f\u3081\u3001<\/span>\u6a19\u984c\u306b\u4fee\u6b63<span style=\"font-size: 16px; color: #54595f;\">\uff08\u6d88\u8cbb\u7a0e\u306e\u5834\u5408\u306f\u4fee\u6b63\u78ba\u5b9a\u307e\u305f\u306f\u4fee\u6b63\u4e2d\u9593\uff09<\/span>\u3068\u8a18\u5165<\/span>\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u306b\u306f\u3001\u7533\u544a\u66f8\u306e\u307b\u304b\u306b\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.997px;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"text-align: center; width: 43.8802%; background-color: #efefef;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"text-align: center; width: 55.9896%; background-color: #efefef;\">\u63d0\u51fa\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 44.0105%;\">\u6cd5\u4eba\u7a0e<\/td>\n<td rowspan=\"2\" style=\"width: 55.9895%;\"><span style=\"font-size: medium; color: #333333;\">\u30fb\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\u4e00\uff09<\/span><br \/>\n\u30fb<span style=\"font-size: medium; color: #333333;\">\u5225\u8868\u56db<\/span><br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb\u5225\u8868\u4e94\uff08\u4e00\uff09<\/span><br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb\u5225\u8868\u4e94\uff08\u4e8c\uff09\u3000\u306a\u3069<\/span><\/p>\n<ul>\n<li>\u30fb\u4fee\u6b63\u5f8c\u306e\u6c7a\u7b97\u66f8\u306a\u3069\u4fee\u6b63\u306e\u6839\u62e0\u3068\u306a\u308b\u66f8\u985e<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 44.0105%;\"><span style=\"font-size: medium; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 17.5781%;\">\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 26.3364%;\"><span style=\"font-size: medium; color: #333333;\">\u539f\u5247\u8ab2\u7a0e<\/span><\/td>\n<td style=\"width: 55.9895%;\"><span style=\"font-size: 16px; color: #3e3a39;\">\u30fb\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u4e00\u822c\u7528\uff09<\/span><br \/>\n\u30fb\u7d0d\u7a0e\u7533\u544a\u66f8\u3001\u66f4\u6b63\u901a\u77e5\u66f8\u3001\u6c7a\u5b9a\u901a\u77e5\u66f8\u306a\u3069\u306e\u5199\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.3364%;\">\u7c21\u6613\u8ab2\u7a0e<\/td>\n<td style=\"width: 55.9895%;\">\u30fb\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7c21\u6613\u7528\uff09<br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb\u7d0d\u7a0e\u7533\u544a\u66f8\u3001\u66f4\u6b63\u901a\u77e5\u66f8\u3001\u6c7a\u5b9a\u901a\u77e5\u66f8\u306a\u3069\u306e\u5199\u3057<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 17.6215%;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 26.3021%;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/td>\n<td style=\"width: 55.9896%;\">\u30fb\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u516d\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.3021%;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/td>\n<td style=\"width: 55.9896%;\">\u30fb\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e8c\u5341\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 43.8802%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 55.9896%;\">\u30fb\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u516d\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 44.0105%;\"><span style=\"font-size: medium; color: #333333;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/span><\/td>\n<td style=\"width: 55.9895%;\">\u30fb\u4e2d\u9593\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u516d\u53f7\u69d8\u5f0f\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"tocw0r6uxzeowczsi7vieq\"><span style=\"font-size: 18pt;\"><strong>\u2461\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #2d344b;\">\u4fee\u6b63\u7533\u544a\u306b\u306f\u6cd5\u5b9a\u306e\u63d0\u51fa\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<em><strong>\u7a0e\u52d9\u8abf\u67fb\u524d\u306b<\/strong><\/em><strong><em>\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u7533\u544a<\/em><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<span style=\"color: #333333;\">\u3053\u3061\u3089\u304c\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u3088\u308a\u3082\u524d\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u9593\u9055\u3044\u3092\u6307\u6458\u3055\u308c\u308b\u3068\u3001<span style=\"color: #333333;\">\u65b0\u305f\u306b\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u7a0e\u984d\u306e\u307b\u304b\u306b<span class=\"f-marker-p\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u307e\u305f\u306f\u91cd\u52a0\u7b97\u7a0e<\/span>\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #2d344b;\"><span style=\"color: #333333;\"><span style=\"color: #333333;\">\u307e\u305f\u3001<\/span><span style=\"color: #000000;\">\u4fee\u6b63\u7533\u544a\u306b\u3088\u308a\u5897\u52a0\u3057\u305f\u7a0e\u91d1\u306b\u5bfe\u3057\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304b\u3089\u5b9f\u969b\u306b\u7d0d\u4ed8\u3055\u308c\u305f\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u5fdc\u3058\u3066<span class=\"f-marker-p\">\u5ef6\u6ede\u7a0e\u304c\u8ab2\u7a0e<\/span>\u3055\u308c\u307e\u3059\u3002<\/span>\u00a0<\/span><\/span><\/p>\n<p>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306f\u3001<strong>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/strong>\uff08\u96fb\u5b50\u7533\u544a\u3067\u306f\u4e0d\u8981\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002\u4fee\u6b63\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u306f\u4ee5\u4e0b\u306e<strong>\u7a93\u53e3\u306e\u307b\u304b\u3001<\/strong><strong>\u90f5\u9001\u3084e-Tax\u306b\u3088\u308b\u7533\u544a<\/strong>\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.997px;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 46.2958%; text-align: center; background-color: #efefef;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 53.7042%; text-align: center; background-color: #efefef;\">\u7533\u544a\u66f8\u63d0\u51fa\u5148<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 46.2958%;\">\u6cd5\u4eba\u7a0e<\/td>\n<td rowspan=\"3\" style=\"width: 53.7042%;\">\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 46.2958%;\"><span style=\"font-size: medium; color: #333333;\">\u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 46.2958%;\"><span style=\"font-size: medium; color: #333333;\">\u6d88\u8cbb\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 21.3501%;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 24.9416%;\"><span style=\"font-size: medium; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e<\/span><\/td>\n<td style=\"width: 53.7042%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.9416%;\"><span style=\"font-size: medium; color: #333333;\">\u5e02\u753a\u6751\u6c11\u7a0e<\/span><\/td>\n<td style=\"width: 53.7042%;\">\u5e02\u753a\u6751\u5f79\u5834\u307e\u305f\u306f\u5730\u65b9\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 46.2958%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td rowspan=\"2\" style=\"width: 53.7042%;\">\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 46.2958%;\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"ogcwvtfz1ffax52sshyzvc\">7.\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u7a0e\u91d12\u3064<\/h2>\n<p><span style=\"font-size: 16px;\">\u4f1a\u793e\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3084\u5bb6\u5c4b\u3001\u571f\u5730\u5bb6\u5c4b\u4ee5\u5916\uff08\u4e8b\u696d\u7528\u306e\u6a5f\u68b0\u3001\u8a2d\u5099\u3001\u8eca\u4e21\u306a\u3069\uff09\u306e<strong>\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3092<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/span><br \/>\n\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001<strong>\u5b9f\u52d9\u4e0a\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u511f\u5374\u8cc7\u7523\u7a0e\u306e\uff12<\/strong><strong>\u3064\u306b\u533a\u5206<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61\u306f\u571f\u5730\u3068\u5bb6\u5c4b\u3001\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61\u306f\u6a5f\u68b0\u88c5\u7f6e\u3084\u5668\u5177\u5099\u54c1\u30fb\u8239\u8236\u30fb\u822a\u7a7a\u6a5f\u30fb\u81ea\u52d5\u8eca\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u306a\u8eca\u4e21\u306a\u3069\u3067\u3059\u3002\u4e00\u89a7\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 634px;\" width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 20%; background-color: #efefef; text-align: center;\"><span style=\"color: #000000;\">\u5b9f\u52d9\u4e0a\u306e\u533a\u5206<br \/>\n<\/span><\/th>\n<th scope=\"col\" style=\"background-color: #efefef; text-align: center; width: 22.4806%;\"><span style=\"color: #000000;\">\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e<\/span><\/th>\n<th scope=\"col\" style=\"background-color: #efefef; text-align: center; width: 20%;\"><span style=\"color: #000000;\"><span style=\"font-size: medium;\">\u56fa\u5b9a\u8cc7\u7523\u306e<\/span>\u4f8b<\/span><\/th>\n<th style=\"width: 15.0388%; background-color: #efefef;\">\n<div style=\"text-align: center;\"><span style=\"color: #000000;\">\u8ab2\u7a0e\u5bfe\u8c61<\/span><\/div>\n<\/th>\n<th style=\"width: 22.4806%; background-color: #efefef; text-align: center;\"><span style=\"color: #000000;\">\u8ab2\u7a0e\u307e\u3067\u306e\u6d41\u308c<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 20%;\"><span style=\"color: #000000;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<br \/>\n<\/span><\/td>\n<td scope=\"row\" style=\"background-color: #ffffff; width: 22.4806%;\"><span style=\"color: #000000;\">\u571f\u5730<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 20%;\"><span style=\"color: #000000;\">\u7530\u3093\u307c\u3001\u7551\u3001\u4f4f\u5b85\u5730\u3001\u6c60\u6cbc\u3001\u5c71\u6797\u3001\u9271\u6cc9\u5730\uff08\u6e29\u6cc9\u306a\u3069\uff09\u3001\u7267\u5834\u3001\u539f\u91ce\u306a\u3069\u306e\u571f\u5730<\/span><\/td>\n<td rowspan=\"2\" style=\"width: 15.0388%;\"><span style=\"color: #000000;\">\u6bce\u5e74\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u571f\u5730\u3001\u5bb6\u5c4b\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u4eba<\/span><\/td>\n<td rowspan=\"2\" style=\"width: 22.4806%;\"><span style=\"color: #000000;\"><br \/>\n\u81ea\u6cbb\u4f53\u304c<\/span><span style=\"color: #000000; font-size: 16px;\">\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066<span style=\"font-size: 16px; color: #000000;\">\u56fa\u5b9a\u8cc7\u7523\u3092\u8a55\u4fa1\u3057<\/span>\u8ab2\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td scope=\"row\" style=\"background-color: #ffffff; width: 22.4806%;\"><span style=\"color: #000000;\">\u5bb6\u5c4b<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 20%;\"><span style=\"color: #000000;\">\u4f4f\u5b85\u3001\u304a\u5e97\u3001\u5de5\u5834\uff08\u767a\u96fb\u6240\u3084\u5909\u96fb\u6240\u3092\u542b\u3080\uff09\u3001\u5009\u5eab\u306a\u3069\u306e\u5efa\u7269<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%;\"><span style=\"color: #000000;\">\u511f\u5374\u8cc7\u7523\u7a0e<br \/>\n<\/span><\/td>\n<td scope=\"row\" style=\"background-color: #ffffff; width: 22.4806%;\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u571f\u5730\u5bb6\u5c4b\u4ee5\u5916<\/span><\/span><\/td>\n<td style=\"background-color: #ffffff; width: 20%;\"><span style=\"color: #000000;\">\u4f1a\u793e\u7b49\uff08\u4e8b\u696d\u8005\uff09\u304c\u6240\u6709\u3059\u308b\u69cb\u7bc9\u7269\uff08\u5e83\u544a\u5854\u3084\u30d5\u30a7\u30f3\u30b9\u306a\u3069\uff09\u3001\u98db\u884c\u6a5f\u3001\u8239\u3001\u8eca\u4e21\u3084\u904b\u642c\u5177\uff08\u9244\u9053\u3084\u30c8\u30ed\u30c3\u30b3\u306a\u3069\uff09\u3001\u5099\u54c1\uff08\u30d1\u30bd\u30b3\u30f3\u3084\u5de5\u5177\u306a\u3069\uff09\u306a\u3069<\/span><\/td>\n<td style=\"width: 15.0388%;\"><span style=\"color: #000000;\">\u6bce\u5e74\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u511f\u5374\u8cc7\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u4eba<\/span><\/td>\n<td style=\"width: 22.4806%;\"><span style=\"color: #000000;\">\u511f\u5374\u8cc7\u7523\u3092\u6240\u6709\u3059\u308b\u6cd5\u4eba\u304c\u511f\u5374\u8cc7\u7523\u306e\u5185\u5bb9\u30921\u670831\u65e5\u307e\u3067\u306b\u7533\u544a\u3057\u8ab2\u7a0e<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000000;\"><\/span><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_15.html\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/a><span style=\"color: #000000;\"><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u511f\u5374\u8cc7\u7523\u7a0e\u3067\u306f\u3001<span style=\"font-size: 16px;\">\u8ab2\u7a0e\u307e\u3067\u306e\u6d41\u308c\u304c\u9055\u3044\u307e\u3059\u3002<span style=\"font-size: 16px;\">\u571f\u5730\u3084\u5bb6\u5c4b\u306a\u3069\u306e<strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u81ea\u6cbb\u4f53\u304c\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u56fa\u5b9a\u8cc7\u7523\u3092\u8a55\u4fa1\u3057\u8ab2\u7a0e<\/strong>\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001<span style=\"font-size: 16px;\">\u571f\u5730\u5bb6\u5c4b\u4ee5\u5916\u306e\u511f\u5374\u8cc7\u7523\u306b\u5bfe\u3059\u308b<strong>\u511f\u5374\u8cc7\u7523\u7a0e\u306f\u3001\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u511f\u5374\u8cc7\u7523\u306e\u5185\u5bb9\u3092\u81ea\u6cbb\u4f53\u306b<\/strong><strong>\u7533\u544a\u3057\u8ab2\u7a0e<\/strong>\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/span><\/p>\n<h3 id=\"xu62d93z6wqv9emmnfux8\"><span style=\"color: #000000;\">7-1.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u307e\u3067\u306e\u6d41\u308c<\/span><\/h3>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u307e\u3067\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u2460\u81ea\u6cbb\u4f53\u304c<span style=\"font-size: 16px; color: #333333;\">\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092<\/span>\u8ab2\u7a0e\u3059\u308b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><strong><span style=\"color: #000000;\">\u2461\u81ea\u6cbb\u4f53\u304b\u3089\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b<\/span><\/strong><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u2462<\/strong><span style=\"font-size: 16px;\"><strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b<\/strong><\/span><\/span><\/p>\n<\/div>\n<h4 id=\"36438wcdfxa0j6r7eouu02m\"><span style=\"color: #000000; font-size: 18pt;\">\u2460\u81ea\u6cbb\u4f53\u304c\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u8ab2\u7a0e\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\u6bce\u5e74\uff11\u6708\uff11\u65e5\u306b\u6240\u6709\u3059\u308b\u571f\u5730\u30fb\u5bb6\u5c4b\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523<\/strong>\u306b\u3064\u3044\u3066\u3001<span style=\"color: #333333;\">\u7dcf\u52d9\u5927\u81e3\u304c\u5b9a\u3081\u305f\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u3001<\/span><span style=\"font-size: 16px;\">\u305d\u306e\u56fa\u5b9a\u8cc7\u7523\u304c\u6240\u5728\u3059\u308b\u5e02\u533a\u753a\u6751\uff08\u6771\u4eac23\u533a\u5185\u306e\u5834\u5408\u306f\u6771\u4eac\u90fd\uff09<\/span>\u304c\u8a55\u4fa1\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092<\/span><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u6c7a\u5b9a\u3057\u307e\u3059\u3002<strong>\u5404\u81ea\u6cbb\u4f53\u304c\u500b\u5225\u306b\u6c7a\u5b9a\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304b\u3089<\/strong><\/span><\/span><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u7b97\u51fa\u3055\u308c\u305f\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066<\/strong><span style=\"font-size: 16px; color: #000000;\"><strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong>\u571f\u5730\u30fb\u5bb6\u5c4b\u306e\u8a55\u4fa1\u984d\u306f\u3001\uff13\u5e74\u3054\u3068\u306b\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<h4 id=\"zsop3crjujs7upwtfvcaku\"><span style=\"color: #000000; font-size: 18pt;\">\u2461\u81ea\u6cbb\u4f53\u304b\u3089\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px;\">\u5e02\u533a\u753a\u6751<span style=\"font-size: 16px; color: #333333;\">\uff08\u6771\u4eac23\u533a\u5185\u306e\u5834\u5408\u306f\u6771\u4eac\u90fd\uff09<\/span>\u304b\u3089\u4f1a\u793e\u3078\u3001<span style=\"color: #474747;\">\u6bce\u5e744\uff5e5\u6708\u3054\u308d<\/span>\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"epaaljzn6idcxdsb6atbj\"><span style=\"color: #000000; font-size: 18pt;\">\u2462\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\uff11\u5e74\u5206\u306e\u7a0e\u984d\u3092\uff14\u671f\u306b\u5206\u5272\u3057\u3066\u7d0d\u4ed8<\/strong>\u3057\u307e\u3059\u3002<strong>\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u7d0d\u671f\u306f\u7570\u306a\u308a\u3001\u5404\u671f\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\u8a18\u8f09<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u7b2c\uff11\u671f\u306b<strong>\uff11<\/strong><strong>\u5e74\u5206\u306e\u7a0e\u984d\u3092\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u5e02\u753a\u6751\u306b\u3088\u3063\u3066\u306f\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\uff11\u5e74\u5206\u4e00\u62ec\u6255\u3044\u7528\u306e\u7d0d\u4ed8\u66f8\u304c\u540c\u5c01\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u7d0d\u7a0e<\/strong><strong>\u65b9\u6cd5\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/strong>\u306e\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u3084\u7d0d\u4ed8\u66f8<\/span>\u3001\u5404\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/span><\/p>\n<h3 id=\"71vh1jfsqkxq6g2ro4jzv\"><span style=\"color: #000000;\">7-2.\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u7533\u544a\u306e\u6d41\u308c<\/span><\/h3>\n<p><span style=\"color: #000000;\">\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u2460\u511f\u5374\u8cc7\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u307e\u3068\u3081\u3066\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/p>\n<p><strong><span style=\"color: #000000;\">\u2461\u7533\u544a\u66f8\u3092\u3082\u3068\u306b\u81ea\u6cbb\u4f53\u304c<\/span><\/strong><strong><span style=\"color: #000000;\">\u511f\u5374\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3057\u3001\u305d\u306e\u65e8\u304c\u516c\u793a\u3055\u308c\u308b<\/span><\/strong><\/p>\n<p class=\"attention-p\"><strong><span style=\"color: #000000;\">\u2461\u81ea\u6cbb\u4f53\u304b\u3089\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b<\/span><\/strong><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u2462\u511f\u5374\u8cc7\u7523\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b<\/strong><\/span><\/p>\n<\/div>\n<h4 id=\"gb6f5dwqupabudm2nr04\"><span style=\"color: #000000; font-size: 18pt;\">\u2460\u511f\u5374\u8cc7\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u307e\u3068\u3081\u3066\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u63d0\u51fa\u3059\u308b<\/span><\/h4>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u306f<span style=\"font-size: medium; color: #2d344b;\">\u305d\u306e\u5e74\u306e\uff11\u6708\uff11\u65e5\u6642\u70b9\u3067\u6240\u6709\u3059\u308b\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001<\/span><span style=\"font-size: 16px; color: #333333;\">\u6bce\u5e74\uff11\u670831\u65e5\u307e\u3067\u306b<\/span><span style=\"font-size: 16px; color: #22254c;\">\u3069\u306e\u3088\u3046\u306a\u511f\u5374\u8cc7\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u304b<\/span>\u307e\u3068\u3081\u3001<\/span><span style=\"color: #333333;\">\u511f\u5374\u8cc7\u7523\u7533\u544a\u66f8\u3092<span style=\"font-size: 16px; color: #333333;\">\u5e02\u533a\u753a\u6751\uff08\u6771\u4eac23\u533a\u5185\u306e\u5834\u5408\u306f\u6771\u4eac\u90fd\uff09\u306b<\/span>\u63d0\u51fa\u3057\u3066\u3001\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u65b9\u6cd5\u306b\u306f\u3001<strong>\u4e00\u822c\u65b9\u5f0f\u3068<\/strong><span style=\"font-size: 16px; color: #22254c;\"><strong>\u96fb\u7b97\u51e6\u7406\u65b9\u5f0f<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 16.6321%;\">\u4e00\u822c\u65b9\u5f0f<\/td>\n<td style=\"width: 83.2377%;\"><span style=\"font-size: medium; color: #2d344b;\">\u521d\u5e74\u5ea6\u306b\u3059\u3079\u3066\u306e\u511f\u5374\u8cc7\u7523\u3092\u7533\u544a\u3057\u3001\uff12\u5e74\u76ee\u4ee5\u964d\u306f\u511f\u5374\u8cc7\u7523\u306e\u5897\u6e1b\u306b\u3064\u3044\u3066\u306e\u307f\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3002<\/span><strong>\u511f\u5374\u8cc7\u7523\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306f\u81ea\u6cbb\u4f53<\/strong><span style=\"font-size: medium; color: #2d344b;\"><span style=\"font-size: medium; color: #2d344b;\">\u304c\u884c\u3046<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.6321%;\">\u96fb\u7b97\u51e6\u7406\u65b9\u5f0f<\/td>\n<td style=\"width: 83.2377%;\"><span style=\"font-size: medium; color: #2d344b;\">\u6bce\u5e74\u3059\u3079\u3066\u306e\u511f\u5374\u8cc7\u7523\u3092\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3002<\/span><strong>\u511f\u5374\u8cc7\u7523\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u3082\u4e8b\u696d\u8005<\/strong><span style=\"font-size: medium; color: #2d344b;\">\u304c\u884c\u3046<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"hge7nxhwo6wnqajnwhuykj\"><span style=\"font-size: 24px; color: #000000;\"><strong>\u2461\u7533\u544a\u66f8\u3092\u3082\u3068\u306b\u81ea\u6cbb\u4f53\u304c<\/strong><\/span><span style=\"font-size: 24px; color: #333333;\"><span style=\"color: #000000;\"><strong>\u511f\u5374\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3057\u3001\u305d\u306e\u65e8\u304c\u516c\u793a\u3055\u308c\u308b<\/strong><\/span><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7533\u544a\u5185\u5bb9\u3092\u3082\u3068\u306b<strong>\u81ea\u6cbb\u4f53\u304c\u8cc7\u7523\u3054\u3068\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u7a0e\u984d\u3092\u6c7a\u5b9a<\/strong>\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u305d\u3057\u3066\u3001\u6c7a\u5b9a\u3057\u305f\u511f\u5374\u8cc7\u7523\u8a55\u4fa1\u984d\u306f<span style=\"color: #333333;\">\u8ab2\u7a0e\u53f0\u5e33\u3078\u767b\u9332\u3055\u308c\u3001\u305d\u306e\u65e8\u304c\u516c\u793a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6642\u70b9\u3067<span style=\"color: #333333;\">\u511f<\/span><span style=\"font-size: 16px; color: #333333;\">\u5374\u8cc7\u7523\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u305f<span style=\"font-size: 16px; color: #333333;\">\u511f\u5374\u8cc7\u7523\u8a55\u4fa1\u984d<\/span>\u304c\u95b2\u89a7\u53ef\u80fd\u306b\u306a\u308b\u306e\u3067\u3001<span style=\"color: #333333;\"><span class=\"f-marker-p\">\u767b\u9332\u3055\u308c\u305f\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u4e0d\u670d\u304c\u3042\u308b\u5834\u5408\u306f\u5be9\u67fb\u306e\u7533\u3057\u51fa<\/span>\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: medium; color: #000000;\">\u5be9\u67fb\u7533\u51fa\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u7a0e\u984d\u304c\u5909\u66f4\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/span><\/p>\n<h4 id=\"nj55ezndx3m00m0a2icz93gm\"><span style=\"color: #000000; font-size: 18pt;\">\u2462\u81ea\u6cbb\u4f53\u304b\u3089\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b<\/span><\/h4>\n<p>\uff16\u6708\u4e0a\u65ec\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u5e02\u533a\u753a\u6751\uff08\u6771\u4eac23\u533a\u5185\u306e\u5834\u5408\u306f\u6771\u4eac\u90fd\uff09\u304b\u3089<\/span>\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u511f\u5374\u8cc7\u7523\u8a55\u4fa1\u984d\u4ee5\u5916\u306e\u4e0d\u670d\uff08<\/span><\/span><span class=\"f-marker-p\">\u975e\u8ab2\u7a0e\u30fb\u6e1b\u514d\u306e\u9069\u7528\u3001\u7a0e\u984d\u7b49\uff09\u304c<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u3042\u308b\u5834\u5408\u306f\u5be9\u67fb\u8acb\u6c42<\/span>\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u5be9\u67fb\u8acb\u6c42<\/span><span style=\"font-size: medium; color: #000000;\">\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u7a0e\u984d\u304c\u5909\u66f4\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<h4 id=\"gtspvhxp0z9koybhxdysie\"><span style=\"color: #000000; font-size: 18pt;\">\u2463\u511f\u5374\u8cc7\u7523\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b<\/span><\/h4>\n<p><strong>\u511f\u5374\u8cc7\u7523\u7a0e\u306f\uff11\u5e74\u5206\u306e\u7a0e\u984d\u3092\uff14\u671f\u306b\u5206\u5272\u3057\u3066\u7d0d\u4ed8<\/strong>\u3057\u307e\u3059\u3002<strong>\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u7d0d\u671f\u306f\u7570\u306a\u308a\u3001\u5404\u671f\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\u8a18\u8f09<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7b2c\uff11\u671f\u306b<strong>\uff11<\/strong><strong>\u5e74\u5206\u306e\u7a0e\u984d\u3092\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u306f\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\uff11\u5e74\u5206\u4e00\u62ec\u6255\u3044\u7528\u306e\u7d0d\u4ed8\u66f8\u304c\u540c\u5c01\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<strong>\u7d0d\u7a0e<\/strong><strong>\u65b9\u6cd5\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/strong>\u306e\u3067\u3001\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u3001\u5404\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"77kw50p0u4ff84syorrjk\"><span style=\"color: #ffffff;\">8.\u6cd5\u4eba\u304c\u5f93\u696d\u54e1\u304b\u3089\u76f4\u63a5\u5fb4\u53ce\u3057\u7d0d\u3081\u308b\u7a0e\u91d12\u3064<\/span><\/h2>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u793e\u54e1\u306e\u7d66\u6599\u3084\u5f79\u54e1\u5831\u916c\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306f\u500b\u4eba\u304c\u8ca0\u62c5\u3059\u308b\u7a0e\u91d1\u3067\u3059\u304c\u3001\u4f1a\u793e\u5074\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3001\u500b\u4eba\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3057\u307e\u3059\u3002<strong>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u304b\u3089\u76f4\u63a5\u5fb4\u53ce\u3057\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u6240\u5f97\u7a0e<\/strong>\u3001<strong>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u304b\u3089\u76f4\u63a5\u5fb4\u53ce\u3057\u7d0d\u3081\u308b\u4f4f\u6c11\u7a0e\u3092\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 23.6776%; text-align: center;\"><span style=\"color: #000000;\">\u7a0e\u306e\u7a2e\u985e<\/span><\/td>\n<td style=\"width: 42.9891%; text-align: center;\"><span style=\"color: #000000;\">\u7d0d\u4ed8\u65b9\u6cd5<\/span><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u7d0d\u4ed8\u671f\u9650<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.6776%;\"><span style=\"color: #000000;\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/span><\/td>\n<td style=\"width: 42.9891%;\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u6bce\u6708\u306e\u7d66\u4e0e\u984d\u3084\u8cde\u4e0e\u984d\u3001\u767a\u751f\u3059\u308b\u5831\u916c\u984d\u7b49\u3092\u3082\u3068\u306b\u4f1a\u793e\u304c\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u7d0d\u4ed8\uff08\u7533\u544a\u7d0d\u7a0e\uff09<\/span><\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"color: #000000;\">\u57fa\u672c\u7684\u306b\u7d66\u6599\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.6776%;\"><span style=\"color: #000000;\">\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce<\/span><\/td>\n<td style=\"width: 42.9891%;\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u5f93\u696d\u54e1\u305d\u308c\u305e\u308c\u306e\u524d\u5e74\u6240\u5f97\u3092\u3082\u3068\u306b\u81ea\u6cbb\u4f53\u304c\u4f4f\u6c11\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3001\u4f1a\u793e\u5074\u306b\u901a\u77e5\u3055\u308c\u308b\u7a0e\u984d\u3067\u7d0d\u4ed8\uff08\u8ce6\u8ab2\u8ab2\u7a0e\uff09<\/span><\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"color: #000000;\">\u57fa\u672c\u7684\u306b\u7d66\u6599\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u203b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b<\/span><\/span><br \/>\n<span style=\"font-size: 16px;\">\u7d66\u4e0e\u306a\u3069\u3092\u652f\u7d66\u3059\u308b\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u306f\u7279\u4f8b\u304c\u3042\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u534a\u5e74\u5206\u307e\u3068\u3081\u3066\u7d0d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<\/div>\n<h3 id=\"5o38m7h4jrkcl00zibt41e\"><span style=\"color: #000000;\">8-1.\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u969b\u306b\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u30fb\u7d66\u4e0e\u3084\u8cde\u4e0e<\/span><br \/>\n<span style=\"font-size: 16px;\">\u30fb\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069<\/span><br \/>\n<span style=\"font-size: 16px;\">\u30fb\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c<\/span><br \/>\n<span style=\"font-size: 16px;\">\u30fb\u6599\u91d1\u30fb\u8a3a\u7642\u5831\u916c<\/span><br \/>\n<span style=\"font-size: 16px;\">\u30fb\u30d7\u30ed\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u3084\u30e2\u30c7\u30eb\u3001\u5916\u4ea4\u54e1\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/span><br \/>\n<span style=\"font-size: 16px;\">\u30fb\u30de\u30b9\u30e1\u30c7\u30a3\u30a2\u3078\u306e\u51fa\u6f14\u6599\u306a\u3069<\/span><br \/>\n<span style=\"font-size: 16px;\">\u30fb\u63a5\u5f85\u306e\u305f\u3081\u306e\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u306a\u3069\u306b\u652f\u6255\u3046\u6599\u91d1\u3000\u306a\u3069<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f<\/a><span style=\"color: #000000;\"><\/span><\/p>\n<\/div>\n<p><span style=\"color: #000000;\"><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u3001<strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3067\u7b97\u51fa\u3059\u308b\u65b9\u6cd5<\/strong>\u3068<strong>\u7a0e\u7387\u3067\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<h3 id=\"9d9ewx598yux3fplorom2e\"><span style=\"color: #000000;\"><span style=\"font-size: 24px;\"><strong>\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306b\u8ab2\u305b\u3089\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u2192\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u984d\u3068\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u3092\u3082\u3068\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u3063\u3066<\/strong><\/span><span style=\"font-size: 24px;\"><strong><\/strong><\/span><span style=\"font-size: 24px;\"><strong>\u7b97\u51fa<\/strong><\/span><\/span><\/h3>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><strong>\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306b\u8ab2\u305b\u3089\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e<span style=\"font-size: 16px;\">\u306e\u5834\u5408<\/span>\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/strong>\u3067\u91d1\u984d\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: 16px;\">\u7d66\u4e0e\u3084\u8cde\u4e0e\u306f\u305d\u306e\u90fd\u5ea6\u5909\u52d5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001<\/span><span class=\"f-marker-p\" style=\"font-size: 16px;\">\u6bce\u6708\u7d0d\u3081\u308b\u7a0e\u91d1\u984d\u306f\u5909\u52d5<\/span><span style=\"font-size: 16px;\">\u3057\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2023\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\uff09<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u3067\u306f\u3001\u5b9f\u969b\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u304b\u3089<\/span>\u7d66\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/03\/K3e9ARcXFGiUCl0OQk8aTjLZv-1740014850.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\"><\/span><span style=\"color: #000000;\"><\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u3010<span style=\"font-size: 16px;\">\u7d66\u4e0e\u984d310,000\u5186\u3001\u6276\u990a\u89aa\u65cf\uff12\u4eba\u306e\u5834\u5408<\/span>\u3011<\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u304b\u3089<strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f5,490\u5186<\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u3010<span style=\"font-size: 16px;\">\u7d66\u4e0e\u984d310,000\u5186\u3001\u6276\u990a\u89aa\u65cf\u306e\u7533\u544a\u304c\u306a\u3044\u5834\u5408<\/span>\u3011<\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u304b\u3089<strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f56,100\u5186<\/strong><\/span><\/p>\n<\/div>\n<p><span style=\"color: #000000;\">\u8cde\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/navi\/withholding-income-tax-bonus\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7Navi\uff5c\u8cde\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3001\u9593\u9055\u3048\u306a\u3044\u305f\u3081\u306e\u6b63\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><span style=\"color: #000000;\"><\/span><\/p>\n<h3 id=\"xhhey1yuzqc9220gj3ydo\"><span style=\"color: #000000;\"><span style=\"font-size: 24px;\"><strong>\u539f\u7a3f\u6599\u3084\u51fa\u6f14\u6599\u306a\u3069\u5831\u916c\u306b<\/strong><strong>\u8ab2\u305b\u3089\u308c\u308b<\/strong><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u2192\u767a\u751f\u3057\u305f\u5831\u916c\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u7b97\u51fa<\/strong><\/span><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>\u539f\u7a3f\u6599\u3084\u51fa\u6f14\u6599\u306a\u3069\u306e\u5831\u916c\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5834\u5408\u306f\u3001\u767a\u751f\u3057\u305f\u6599\u91d1\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b<\/strong>\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<span style=\"font-size: 16px;\"><span class=\"f-marker-p\">\u5831\u916c\u304c\u767a\u751f\u3059\u308b\u3054\u3068\u306b\u7a0e\u91d1\u3092\u7d0d\u4ed8<\/span>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u539f\u7a3f\u6599\u3084\u51fa\u6f14\u6599\u306a\u3069\u306e\u5831\u916c\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u4ee5<\/span>\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><br \/>\n<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong><span style=\"font-size: 20px;\">\u5831\u916c\u984d\u00a0\u00d7\u00a010.21\uff05 =\u00a0\u6e90\u6cc9\u6240\u5f97\u7a0e\u00a0<\/span><\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u203b\uff11\u56de\u306e\u652f\u6255\u3044\u304c<span style=\"font-size: 16px;\">100\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306f20.42%<\/span><\/span><\/p>\n<\/div>\n<p><span style=\"color: #000000;\">\u3067\u306f\u3001\u5b9f\u969b\u306b\u539f\u7a3f\u6599\u3084\u51fa\u6f14\u6599\u306a\u3069\u306e\u5831\u916c\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u3010\u539f\u7a3f\u659920\u4e07\u5186\u306e\u5834\u5408\u3011<\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\">20\u4e07\u5186 \u00d7 10.21\uff05 \uff1d 20,420\u5186<\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u3053\u306e\u539f\u7a3f\u6599\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f<\/strong><span style=\"font-size: 16px;\"><strong>20,420\u5186\u306b\u306a\u308a\u307e\u3059<\/strong><\/span><\/span><\/p>\n<\/div>\n<h3 id=\"q5sh9bchp7ski5fk8d5i\"><span style=\"color: #000000;\">8-2.\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7533\u544a\u306e\u6d41\u308c<\/span><\/h3>\n<p><span style=\"color: #000000;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u2460\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u2461\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u2462<span style=\"font-size: 16px;\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u63d0\u51fa\u3057\u3001<\/span><\/strong><span style=\"font-size: 16px;\"><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/span><\/p>\n<\/div>\n<h4 id=\"o13vq2r0x0m4fkc50h5gmw\"><span style=\"color: #000000; font-size: 18pt;\"><strong>\u2460\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\"><\/span><a href=\"#5o38m7h4jrkcl00zibt41e\" target=\"_self\">8-1.\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><span style=\"color: #000000;\">\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"54oqoc1xuvva8i0jcmvs0g\"><span style=\"color: #000000; font-size: 18pt;\"><strong>\u2461\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3068\u306f\u3001<strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u56fd\u306b\u7d0d\u3081\u308b\u3068\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/strong>\u3067\u3059\u3002\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3054\u3068\u306b\uff19\u7a2e\u985e\u3042\u308a\u307e\u3059\u304c\u3001\u3088\u304f\u4f7f\u7528\u3059\u308b\u306e\u306f<\/span><span style=\"font-size: 16px;\"><strong>\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/strong>\u3068<strong>\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/strong>\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u3067\u3082\u3089\u3046\u3001\u3082\u3057\u304f\u306f\u90f5\u9001\u3067\u53d6\u308a\u5bc4\u305b\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 37.2396%; text-align: center; background-color: #efefef;\"><span style=\"color: #000000;\">\u652f\u6255\u3044\u306e\u7a2e\u985e<\/span><\/td>\n<td style=\"width: 62.6302%; text-align: center; background-color: #efefef;\"><span style=\"color: #000000;\">\u4f7f\u7528\u3059\u308b\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 37.2396%; text-align: center;\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u5834\u5408<\/span><\/span><\/td>\n<td style=\"width: 62.6302%;\"><span style=\"color: #000000;\">\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.6302%;\"><span style=\"color: #000000;\">\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u671f\u7279\u4f8b\u7528\uff09<br \/>\n\u203b<span style=\"font-size: 16px;\">\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u7533\u8acb\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.2396%;\"><span style=\"color: #000000;\">\u539f\u7a3f\u6599\u3084\u51fa\u6f14\u6599\u306a\u3069\u306e\u5831\u916c\u306e\u5834\u5408<\/span><\/td>\n<td style=\"width: 62.6302%;\"><span style=\"color: #000000;\">\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"ttf9eci6swql5s4vaa2l\"><span style=\"color: #000000; font-size: 18pt;\"><strong>\u2462\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u3092\u63d0\u51fa\u3057\u3001<\/strong><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306f\u3001\u4ee5\u4e0b\u306e\u671f\u9650\u307e\u3067\u306b<span class=\"f-marker-p\">\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u91d1\u878d\u6a5f\u95a2\u3078<\/span>\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"color: #000000;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e<strong>\u7d0d\u4ed8<\/strong><strong>\u671f\u9650\u306f\u3001<span style=\"font-size: 16px;\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u540c\u3058<\/span><\/strong><span style=\"font-size: 16px;\">\u3067\u3059<\/span>\u3002<a href=\"#enclctoo7zyl3g66k26uh\" target=\"_self\">\u6cd5\u4eba\u7a0e\u3068\u540c\u3058<\/a>\u65b9\u6cd5\u3067<span style=\"font-size: 16px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002e-Tax\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067<span style=\"font-size: 16px;\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/span>\u306e\u4f5c\u6210\u304b\u3089<span style=\"font-size: 16px;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e<\/span>\u7d0d\u4ed8\u307e\u3067\u304c\u5b8c\u7d50\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 46.6146%;\"><span style=\"color: #000000;\">\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u4e00\u822c\u7528\uff09<\/span><\/td>\n<td style=\"width: 53.3854%;\"><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u7d66\u4e0e\u3084\u5831\u916c\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.6146%;\"><span style=\"color: #000000;\"><span style=\"font-size: medium;\">\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u671f\u7279\u4f8b\u7528\uff09<\/span><\/span><\/td>\n<td style=\"width: 53.3854%;\"><span style=\"color: #000000;\">\uff11\u6708\u304b\u3089\uff16\u6708\u307e\u3067\u306e\u652f\u6255\u3044\u5206\u306f\uff17\u670810\u65e5\u307e\u3067<br \/>\n\uff17\u6708\u304b\u308912\u6708\u307e\u3067\u306e<span style=\"font-size: medium;\">\u652f\u6255\u3044<\/span>\u5206\u306f\u7fcc\u5e74\uff11\u670820\u65e5\u307e\u3067<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.6146%;\"><span style=\"color: #000000;\">\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/span><\/td>\n<td style=\"width: 53.3854%;\"><span style=\"color: #000000;\">\u5831\u916c\u30fb\u6599\u91d1\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"5hx6qe3348a2p4emee3dzy\"><span style=\"color: #000000;\">8-3.\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306e\u7d0d\u7a0e\u307e\u3067\u306e\u6d41\u308c<\/span><\/h3>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306f\u3001<strong>\u5f93\u696d\u54e1\u305d\u308c\u305e\u308c\u306e\u524d\u5e74\u6240\u5f97\u3092\u57fa\u6e96\u306b\u81ea\u6cbb\u4f53\u304c\u8a08\u7b97\u3057\u4f1a\u793e\u306b\u7a0e\u984d\u901a\u77e5\u304c\u5c4a\u304f\u4ed5\u7d44\u307f<\/strong>\u306e\u305f\u3081\u3001<span class=\"f-marker-p\">\u4f1a\u793e\u304c\u4f4f\u6c11\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/span><br \/>\n<\/span><\/p>\n<p><span style=\"color: #000000;\">\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306e\u7d0d\u7a0e\u307e\u3067\u306e\u6d41\u308c\u306f<span style=\"font-size: 16px;\">\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong>\u2460\u5404<span style=\"font-size: 16px;\">\u81ea\u6cbb\u4f53\u304b\u3089\u4f1a\u793e\u306b<span style=\"font-size: 16px;\">\u4f4f\u6c11\u7a0e<\/span><span style=\"font-size: medium;\">\u306e\u6c7a\u5b9a\u901a\u77e5\u66f8<\/span>\u304c\u9001\u4ed8\u3055\u308c\u308b<\/span><\/strong><\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #000000;\"><strong><span style=\"font-size: medium;\">\u2461\u901a\u77e5\u66f8\u306e\u5fb4\u53ce\u7a0e\u984d\u3092\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304d<\/span><\/strong><span style=\"font-size: medium;\"><span style=\"font-size: 16px;\"><strong>\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/span><\/span><\/p>\n<\/div>\n<h4 id=\"ex9j7ijnd98m1ae5h4e3qe\"><span style=\"color: #000000; font-size: 18pt;\"><strong>\u2460\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u4f1a\u793e\u306b\u4f4f\u6c11\u7a0e\u306e\u6c7a\u5b9a\u901a\u77e5\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\u304b\u3089<span style=\"font-size: medium;\">\u4f1a\u793e\u3078\u3001\u6bce\u5e74\uff15\u6708\u672b\u307e\u3067\u306b<\/span>\u4f4f\u6c11\u7a0e\u306e\u6c7a\u5b9a\u901a\u77e5\u66f8\u3068\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"90g3zvsobvv8msl2mealg\"><span style=\"color: #000000; font-size: 18pt;\"><strong>\u2461\u901a\u77e5\u66f8\u306e\u5fb4\u53ce\u7a0e\u984d\u3092\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304d<\/strong><strong>\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span style=\"font-size: 16px; color: #000000;\">\u4f4f\u6c11\u7a0e<\/span>\u306e\u6c7a\u5b9a\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u7a0e\u984d\u3092\u3001\uff16\u6708\u304b\u3089\u7fcc\u5e74\uff15\u6708\u307e\u3067\u306e\u9593\u5f93\u696d\u54e1\u306e\u6bce\u6708\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304d\u3001<strong>\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u66f8\u3092\u4f7f\u7528\u3057\u3066\u7d0d\u7a0e<\/strong>\u3057\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span style=\"font-size: 16px;\"><strong>\u7d0d\u7a0e<\/strong><\/span><\/span><\/span><strong>\u65b9\u6cd5\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/strong>\u306e\u3067\u3001<span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span style=\"font-size: 16px;\">\u4f4f\u6c11\u7a0e\u306e\u6c7a\u5b9a\u901a\u77e5\u66f8\u3084\u7d0d\u4ed8\u66f8\u3001\u5404\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/span><br \/>\n<\/span><\/p>\n<h2 id=\"xmzc8le7npwbe3zu1ocy\"><span style=\"color: #ffffff;\">9.\u6cd5\u4eba\u304c\u7d0d\u3081\u308b\u305d\u306e\u307b\u304b\u306e\u7a0e\u91d13\u3064<\/span><\/h2>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u3053\u3053\u307e\u3067\u3001\u6cd5\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ee3\u8868\u7684\u306a\u7a0e\u91d1<\/span>\u3092\uff19\u7a2e\u985e\u898b\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u306e\u307b\u304b\u306b\u3082\u3001<\/span><strong>\u6cd5\u4eba\u3068\u3057\u3066\u628a\u63e1\u3057\u3066\u304a\u304d\u305f\u3044\u7a0e\u91d1\u304c\uff13\u7a2e\u985e<\/strong><span style=\"font-size: 16px; color: #333333;\">\u3042\u308a\u307e\u3059\u3002\u65e9\u901f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u7a0e\u306e\u7a2e\u985e<\/span><\/td>\n<td style=\"width: 50%; text-align: center; background-color: #efefef;\">\u8ab2\u7a0e\u5bfe\u8c61<\/td>\n<td style=\"width: 25%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u7d0d\u4ed8\u671f\u9650<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"color: #000000; font-size: 16px;\">\u5370\u7d19\u7a0e<\/span><\/td>\n<td style=\"width: 50%;\"><em>\u5370\u7d19\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u8ab2\u7a0e\u6587\u66f8<\/em><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">\u305d\u306e\u90fd\u5ea6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">\u767b\u9332\u514d\u8a31\u7a0e<\/span><\/td>\n<td style=\"width: 50%;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u306e\u5546\u696d\u767b\u8a18\u3001\u571f\u5730\u3084\u5efa\u7269\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u3001\u65c5\u884c\u696d\u30fb\u4eba\u6750\u6d3e\u9063\u696d\u306a\u3069\u306e\u8a31\u8a8d\u53ef<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #373a48;\">\u305d\u306e\u90fd\u5ea6\uff08\u4e00\u822c\u7684\u306b\u306f\u767b\u8a18\u7533\u8acb\u306e\u969b\u540c\u6642\u306b\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">\u81ea\u52d5\u8eca\u7a0e<\/span><\/td>\n<td style=\"width: 50%;\"><span style=\"font-size: 16px;\">\u6240\u6709\u3057\u3066\u3044\u308b\u81ea\u52d5\u8eca<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px; color: #1c1d1f;\">\uff15\u670831\u65e5\u307e\u3067<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"270d28ujoid9qjssa107il\">9-1.\u5370\u7d19\u7a0e<\/h3>\n<p><span style=\"color: #000000;\">\u5370\u7d19\u7a0e\u3068\u306f\u3001<strong>\u8ab2\u7a0e\u6587\u66f8\u306b\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308b\u3053\u3068\u3067\u7d0d\u3081\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<strong>\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u7d0d\u4ed8<\/strong>\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u306b\u306a\u308b<span style=\"font-size: 16px; color: #000000;\">\u8ab2\u7a0e\u6587\u66f8<\/span>\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 797.003px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><span style=\"color: #000000;\">\u30fb\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8<br \/>\n\u30fb\u7279\u8a31\u6a29\u3084\u8457\u4f5c\u6a29\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8<br \/>\n\u30fb\u571f\u5730\u8cc3\u8cb8\u5951\u7d04\u66f8<br \/>\n\u30fb\u904b\u9001\u5951\u7d04\u66f8\u3084\u8ca8\u7269\u904b\u9001\u5f15\u53d7\u66f8<br \/>\n\u30fb\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u3084\u5e83\u544a\u5951\u7d04\u66f8\u3000\u306a\u3069<\/span><br \/>\n<span style=\"color: #000000;\"><br \/>\n<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\">\u56fd\u7a0e\u5e81\uff5c\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53ce\u5165\u5370\u7d19\u306f\u4ee5\u4e0b\u306e\u5834\u6240\u3067\u8cfc\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: 16px; color: #141d1d;\"><span style=\"font-size: 16px; color: #141d1d;\">\u53ce\u5165\u5370\u7d19\u306f<\/span>\u5207\u624b\u306a\u3069\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u57fa\u672c\u7684\u306b\u306f<strong>\u73fe\u91d1\u3067\u3057\u304b\u8cfc\u5165\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #141d1d;\">\u90f5\u4fbf\u5c40\u3084\u6cd5\u52d9\u5c40<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #141d1d;\">\u30b3\u30f3\u30d3\u30cb\u3084\u30bf\u30d0\u30b3\u5c4b\u3001\u9152\u5c4b\u7b49\uff08\u53d6\u6271\u5e97\u306e\u307f\uff09<\/span><\/p>\n<\/div>\n<h3 id=\"76ftb0t8hwfo5yx83mfmiq\"><span style=\"color: #000000;\">9-2.\u767b\u9332\u514d\u8a31\u7a0e<\/span><\/h3>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 16px;\">\u767b\u9332\u514d\u8a31\u7a0e\u3068\u306f\u3001<span style=\"color: #373a48;\"><strong>\u4f1a\u793e\u306e\u5546\u696d\u767b\u8a18\u3001\u571f\u5730\u3084\u5efa\u7269\u306e\u4e0d\u52d5\u7523\u767b\u8a18<span style=\"color: #373a48;\">\u3001\u65c5\u884c\u696d\u30fb\u4eba\u6750\u6d3e\u9063\u696d\u306a\u3069\u306e\u8a31\u8a8d\u53ef\u306e\u969b\u306a\u3069\u306b<\/span><\/strong><\/span><strong>\u767a\u751f\u3059\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6cd5\u4eba\u306b\u95a2\u308f\u308a\u306e\u6df1\u3044\u4f1a\u793e\u306e\u5546\u696d\u767b\u8a18\u3068\u4e0d\u52d5\u7523\u767b\u8a18\u306e\u4e3b\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 26.3063%; text-align: center; background-color: #efefef;\">\u767b\u8a18\u5185\u5bb9<\/td>\n<td style=\"width: 39.0991%; text-align: center; background-color: #efefef;\">\u767b\u8a18\u304c\u5fc5\u8981\u306a\u4f8b<\/td>\n<td style=\"width: 34.5946%; text-align: center; background-color: #efefef;\">\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" style=\"width: 26.3063%;\">\u4f1a\u793e\u306e\u5546\u696d\u767b\u8a18<\/td>\n<td style=\"width: 39.0991%;\">\u682a\u5f0f\u4f1a\u793e\u8a2d\u7acb<\/td>\n<td style=\"width: 34.5946%;\"><span style=\"font-size: 16px;\">\u8cc7\u672c\u91d1\u306e\u984d \u00d7 0.7\uff05<br \/>\n<\/span><span style=\"font-size: 16px; color: #333333;\">\u203b15\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f\u3001\u7533\u8acb\u4ef6\u6570\uff11\u4ef6\u306b\u3064\u304d15\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0991%;\">\u5408\u540c\u4f1a\u793e<span style=\"font-size: medium; color: #333333;\">\u8a2d\u7acb<\/span><\/td>\n<td style=\"width: 34.5946%;\"><span style=\"font-size: 16px; color: #333333;\">\u8cc7\u672c\u91d1\u306e\u984d \u00d7 0.7\uff05<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #333333;\">\u203b\uff16\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f\u3001\u7533\u8acb\u4ef6\u6570\uff11\u4ef6\u306b\u3064\u304d\uff16\u4e07\u5186\u00a0<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0991%;\"><span style=\"font-size: 16px; color: #333333;\">\u682a\u5f0f\u4f1a\u793e\u307e\u305f\u306f\u5408\u540c\u4f1a\u793e\u306e\u8cc7\u672c\u91d1\u306e\u5897\u52a0<\/span><\/td>\n<td style=\"width: 34.5946%;\"><span style=\"font-size: 16px; color: #333333;\">\u5897\u52a0\u3057\u305f\u8cc7\u672c\u91d1\u306e\u984d \u00d7 0.7\uff05<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #333333;\">\u203b\uff13\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f\u3001\u7533\u8acb\u4ef6\u6570\uff11\u4ef6\u306b\u3064\u304d\uff13\u4e07\u5186<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0991%;\">\u4ee3\u8868\u8005\u306e\u5909\u66f4<\/td>\n<td style=\"width: 34.5946%;\"><span style=\"font-size: 16px; color: #333333;\">\uff11\u4ef6\u306b\u3064\u304d\uff13\u4e07\u5186<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #333333;\">\u203b\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\uff11\u4e07\u5186<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0991%;\">\u652f\u5e97\u306e\u8a2d\u7f6e<\/td>\n<td style=\"width: 34.5946%;\"><span style=\"font-size: 16px; color: #333333;\">\uff11\u7b87\u6240\u306b\u3064\u304d\uff16\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0991%;\">\u767b\u8a18\u4e8b\u9805\u306e\u5909\u66f4\u3084\u5ec3\u6b62<\/td>\n<td style=\"width: 34.5946%;\"><span style=\"font-size: 16px; color: #333333;\">\uff11\u4ef6\u306b\u3064\u304d\uff13\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 26.3063%;\">\u4e0d\u52d5\u7523\u767b\u8a18<\/td>\n<td style=\"width: 39.0991%;\">\u571f\u5730\u306e\u58f2\u8cb7<\/td>\n<td style=\"width: 34.5946%;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u306e\u4fa1\u984d \u00d7 2\uff05<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #333333;\">\u203b\u4ee4\u548c\uff18\u5e74\uff13\u6708\u307e\u3067\u306b\u767b\u8a18\u3092\u53d7\u3051\u308b\u5834\u5408\u3001<span style=\"color: #333333;\">\u8efd\u6e1b\u7a0e\u73871.5\uff05<\/span><\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0991%;\">\u5efa\u7269\u306e\u6240\u6709\u6a29\u306e\u4fdd\u5b58<\/td>\n<td style=\"width: 34.5946%;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u306e\u4fa1\u984d \u00d7 0.4\uff05<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\">\u56fd\u7a0e\u5e81\uff5c\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868<\/a><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306e\u5546\u696d\u767b\u8a18\u306b\u306f\u8cc7\u672c\u91d1\u306e\u984d\u00d70.7\uff05\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u8cc7\u672c\u91d1\u5897\u52a0\u306e\u767b\u8a18\u306b\u306f\u5897\u52a0\u3057\u305f\u8cc7\u672c\u91d1\u306e\u984d\u00d70.7\uff05\u3001\u4f1a\u793e\u3068\u3057\u3066\u571f\u5730\u3092\u8cfc\u5165\u3057\u305f\u969b\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u306b\u306f\u571f\u5730\u306e\u4fa1\u984d\u00d72\uff05\u306e\u767b\u9332\u514d\u8a31\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"cqtuhuup55m3djcuzxjmfo\"><span style=\"font-size: 18pt;\"><u>\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7d0d\u7a0e\u65b9\u6cd5<\/u><\/span><\/h4>\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u65b9\u6cd5\u3067\u7d0d\u4ed8\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u53ce\u5165\u5370\u7d19\u3067\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u73fe\u91d1\u3067\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u30fbATM\u3067\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"yhwvhekwwchpesfn7aqmt\"><span style=\"font-size: 18pt;\"><strong>\u2460\u53ce\u5165\u5370\u7d19\u3067\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u52d9\u5c40\u306b\u767b\u8a18\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u304d\u306b\u3001<\/span><strong>\u767b\u9332\u514d\u8a31\u7a0e\u984d\u5206\u306e\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3057\u767b\u9332\u514d\u8a31\u7d0d\u4ed8\u7528\u53f0\u7d19\u306b\u8cbc\u308a\u4ed8\u3051\u3066\u3001\u4e00\u7dd2\u306b\u63d0\u51fa<\/strong>\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"color: #333333;\"><span style=\"font-size: 15px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u767b\u8a18\u7533\u8acb\u66f8\u306f<span style=\"color: #000000;\">\u6cd5\u52d9\u5c40\u3067\u3082\u3089\u3046\u304b\u3001<span style=\"color: #333333;\">\u6cd5\u52d9\u5c40\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3001\u307e\u305f\u306f<\/span>\u90f5\u9001\u3067\u53d6\u308a\u5bc4\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/span><\/span>\u767b\u9332\u514d\u8a31\u7d0d\u4ed8\u7528\u53f0\u7d19\u306f\u6cd5\u52d9\u5c40\u306e\u7a93\u53e3\u3067\u3082\u3089\u3048\u307e\u3059\u304c\u3001<span style=\"color: #333333;\">\u7279\u306b\u898f\u5b9a\u306f\u306a\u3044\u306e\u3067A4\u306e\u30b3\u30d4\u30fc\u7528\u7d19\u3067\u4ee3\u7528\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/span><\/p>\n<h4 id=\"hsv37un567r55jxm5niih3\"><span style=\"font-size: 18pt;\"><strong>\u2461\u73fe\u91d1\u3067\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\u3042\u3089\u304b\u3058\u3081\u6cd5\u52d9\u5c40\u304c\u6307\u5b9a\u3059\u308b\u53e3\u5ea7\u5b9b\u306b\u767b\u9332\u514d\u8a31\u7a0e\u984d\u3092\u632f\u308a\u8fbc\u307f<\/strong>\u3001\u9818\u53ce\u66f8\u3092\u767b\u8a18\u7533\u8acb\u66f8\u306b\u8cbc\u4ed8\u3057\u3066\u6cd5\u52d9\u5c40\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"3bx0joq7anyrmowac8csg\"><span style=\"font-size: 18pt;\"><strong>\u2462\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u30fbATM\u3067\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><strong>\u767b\u8a18\u7533\u8acb\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u884c\u3063\u305f\u5834\u5408<\/strong>\u3001<span style=\"font-size: 15px; color: #333333;\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u30fbATM\u3092\u5229\u7528\u3057\u305f\u96fb\u5b50\u7d0d\u4ed8\u304c\u53ef\u80fd\u3067\u3059\u3002<span style=\"font-size: 15px; color: #333333;\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0<\/span>\u304c\u5229\u7528\u53ef\u80fd\u306a\u91d1\u878d\u6a5f\u95a2\u306f\u3001<\/span><a href=\"https:\/\/shinsei.e-gov.go.jp\/Payment\/sel\/sel-page.jsp\" target=\"_blank\" rel=\"noopener\">e-Gov\u96fb\u5b50\u7d0d\u4ed8<\/a><span style=\"font-size: 15px; color: #333333;\">\u304b\u3089\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 15px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">ATM\u304b\u3089\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u3001\u5229\u7528\u3067\u304d\u308b\u306e\u306fPay-easy\uff08\u30da\u30a4\u30b8\u30fc\uff09\u30de\u30fc\u30af\u304c\u3042\u308bATM\u306e\u307f\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u767b\u8a18\u7533\u8acb\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u53ce\u5165\u5370\u7d19\u3084\u73fe\u91d1\u306b\u3088\u308b\u7d0d\u4ed8\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/span><\/span><\/p>\n<h3 id=\"37hl7e48bbfmhnmzviduz\">9-3.\u81ea\u52d5\u8eca\u7a0e<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">\u81ea\u52d5\u8eca\u7a0e\u3068\u306f\u3001\u793e\u7528\u8eca\u3084\u8ca8\u7269\u8eca\u306a\u3069\u3001<strong>\u4f1a\u793e\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u81ea\u52d5\u8eca\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<span style=\"color: #333333;\"><strong><span style=\"font-size: 16px; color: #000000;\">\u305d\u306e\u5e74\u306e\uff14\u6708\uff11\u65e5\u6642\u70b9\u3067\u6240\u6709\u3059\u308b\u3001\u4f1a\u793e\u540d\u7fa9\u306e\u8eca\u306b\u5bfe\u3057\u8ab2\u7a0e<\/span><\/strong><span style=\"font-size: 16px; color: #000000;\">\u3055\u308c\u307e\u3059\u3002<\/span><\/span><span style=\"font-size: 16px; color: #000000;\">\u6392\u6c17\u91cf\u306b\u3088\u3063<strong>\u3066<\/strong><span style=\"font-size: 16px; color: #000000;\"><strong>\u81ea\u52d5\u8eca\u7a0e\uff08<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u7a2e\u5225\u5272\uff09<\/strong><\/span>\u3068<strong>\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09<\/strong>\u306b\u5206\u3051\u3089\u308c\u3001<\/span>\u7d0d\u7a0e\u5148\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 20%; text-align: center; background-color: #efefef;\">\u7a0e\u91d1\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 27.4353%; text-align: center; background-color: #efefef;\">\u6392\u6c17\u91cf<\/td>\n<td style=\"width: 15.273%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u7d0d\u7a0e\u5148<\/span><\/td>\n<td style=\"width: 19.0104%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u8ab2\u7a0e\u5bfe\u8c61<\/span><\/td>\n<td style=\"width: 18.2292%; text-align: center; background-color: #efefef;\">\u7d0d\u4ed8\u671f\u9650<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.0521%;\"><span style=\"font-size: 16px;\">\u81ea\u52d5\u8eca\u7a0e\uff08<span style=\"font-size: 16px; color: #333333;\">\u7a2e\u5225\u5272\uff09<\/span><br \/>\n<\/span><\/td>\n<td style=\"width: 27.4353%;\"><span style=\"font-size: 16px; color: #333333;\">\u6392\u6c17\u91cf660cc\u3092\u8d85\u3048\u308b<\/span><\/td>\n<td style=\"width: 15.273%;\">\u90fd\u9053\u5e9c\u770c<\/td>\n<td style=\"width: 19.0104%;\"><span style=\"font-size: 16px; color: #000000;\">\u305d\u306e\u5e74\u306e\uff14\u6708\uff11\u65e5\u6642\u70b9\u3067\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066<\/span><\/td>\n<td rowspan=\"2\" style=\"width: 18.2292%;\"><span style=\"font-size: 18px; color: #1c1d1f;\">\uff15\u670831\u65e5\u307e\u3067\u306b\u7d0d\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.0521%;\"><span style=\"font-size: 16px;\">\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08<span style=\"font-size: 16px; color: #333333;\">\u7a2e\u5225\u5272\uff09<\/span><br \/>\n<\/span><\/td>\n<td style=\"width: 27.4353%;\"><span style=\"font-size: 16px; color: #333333;\">\u6392\u6c17\u91cf660cc\u4ee5\u4e0b<\/span><\/td>\n<td style=\"width: 15.273%;\">\u5e02\u533a\u753a\u6751<\/td>\n<td style=\"width: 19.0104%;\">\u305d\u306e\u5e74\u306e\uff14\u6708\uff11\u65e5\u6642\u70b9\u3067\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09<\/strong>\u306e\u7a0e\u984d\u306f\u3001\u81ea\u52d5\u8eca\u306e\u4e57\u7528\u30fb\u8ca8\u7269\u30fb\u30c8\u30e9\u30c3\u30af\u7b49\u306e\u7528\u9014\u3084\u3001\u7dcf\u6392\u6c17\u91cf\u30fb\u6700\u5927\u7a4d\u8f09\u91cf\u7b49\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u6a19\u6e96\u7a0e\u7387\u3067\u306e\u6771\u4eac\u90fd\u306e<\/span>\u4e57\u7528\u8eca\u30fb\u55b6\u696d\u7528\u306e\u81ea\u52d5\u8eca\u7a0e\u3068\u3001\u5317\u533a\u306e\u8efd\u81ea\u52d5\u8eca\u7a0e\u30fb\u55b6\u696d\u7528\u3092\u4f8b\u306b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 29.1016%; text-align: center; background-color: #efefef;\">\u7dcf\u6392\u6c17\u91cf<\/td>\n<td style=\"width: 34.141%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px; color: #333333;\">\u4e57\u7528\u8eca<\/span>\u30fb\u55b6\u696d\u7528\u306e\u7a0e\u984d\uff08\u5186\uff09<\/td>\n<td style=\"width: 36.6923%; text-align: center; background-color: #efefef;\"><span style=\"font-size: medium; color: #000000;\">\u8efd\u81ea\u52d5\u8eca\u30fb\u55b6\u696d\u7528\u306e\u7a0e\u984d\uff08\u5186\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">\u96fb\u6c17\u81ea\u52d5\u8eca<\/td>\n<td style=\"width: 34.141%; text-align: center;\">7,500<\/td>\n<td rowspan=\"11\" style=\"width: 36.6923%;\">\n<span style=\"font-size: 16px; color: #333333;\">\u56db\u8f2a\u4ee5\u4e0a\u30fb\u4e57\u7528\u30006,900<\/span><span style=\"font-size: 16px;\"><\/p>\n<p>\u56db\u8f2a\u4ee5\u4e0a\u30fb\u8ca8\u7269\u30003,800<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">1,000cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">7,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">1,000cc\u8d851,500cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">8,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">1,500cc\u8d852,000cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">9,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">2,000cc\u8d852,500cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">13,800<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">2,500cc\u8d853,000cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">15,700<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">3,000cc\u8d853,500cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">17,900<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">3,500cc\u8d854,000cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">20,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">4,000cc\u8d854,500cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">23,600<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">4,500cc\u8d856,000cc\u4ee5\u4e0b<\/td>\n<td style=\"width: 34.141%; text-align: center;\">27,200<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.1016%;\">6,000cc\u8d85<\/td>\n<td style=\"width: 34.141%; text-align: center;\">40,700<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/car_shubetsu.html#j_7\uff5c\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40|\u81ea\u52d5\u8eca\u7a0e\u7a2e\u5225\u5272<\/a>\u3000<a href=\"https:\/\/www.city.kita.tokyo.jp\/zeimu\/kurashi\/zekin\/jidosha\/shurui.html\" target=\"_blank\" rel=\"noopener\">\u5317\u533a\uff5c\u8efd\u81ea\u52d5\u8eca\u7a0e\u7a2e\u985e\u5225<\/a><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u3010<span style=\"color: #333333;\">\u30b0\u30ea\u30fc\u30f3\u5316\u7279\u4f8b<\/span>\u3011<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u4ee4\u548c\uff18\u5e74\uff13\u6708\u307e\u3067\u3001\u6392\u51fa\u30ac\u30b9\u6027\u80fd\u304a\u3088\u3073\u71c3\u8cbb\u6027\u80fd\u304c\u512a\u308c\u308b\u74b0\u5883\u8ca0\u8377\u306e\u5c0f\u3055\u3044\u81ea\u52d5\u8eca\u306f\u3001<span style=\"color: #1f1f1f;\">\u305d\u306e\u6027\u80fd\u306b\u5fdc\u3058\u3066\u3001<\/span><span style=\"color: #333333;\">\u65b0\u898f\u767b\u9332\u5e74\u5ea6\uff08\u81ea\u52d5\u8eca\u691c\u67fb\u8a3c\u306e\u521d\u5ea6\u691c\u67fb\u5e74\u6708\uff09\u306e\u7fcc\u5e74\u5ea6\u306e\u307f<\/span>\u81ea\u52d5\u8eca\u7a0e\uff08<span style=\"font-size: 16px; color: #333333;\">\u7a2e\u5225\u5272\uff09<\/span>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u306e\u7a0e\u984d\u304c\u6982\u306d75%\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<span style=\"color: #1f1f1f;\">\u521d\u3081\u3066\u306e\u8eca\u4e21\u767b\u9332\u304b\u3089\u4e00\u5b9a\u5e74\u6570\u3092\u7d4c\u904e\u3057\u305f\u74b0\u5883\u3078\u306e\u8ca0\u8377\u304c\u5927\u304d\u3044\u81ea\u52d5\u8eca\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u984d\u304c<span style=\"font-size: 16px; color: #333333;\">\u6982\u306d15\uff5e20%<\/span>\u5897\u984d\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><a href=\"https:\/\/www.mlit.go.jp\/jidosha\/content\/001597290.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\uff5c\u30b0\u30ea\u30fc\u30f3\u5316\u7279\u4f8b\u306e\u6982\u8981<\/a><\/p>\n<\/div>\n<p>\u3053\u306e\u307b\u304b\u306b\u3082\u3001\u81ea\u52d5\u8eca\u7a0e\uff08<span style=\"font-size: 16px; color: #333333;\">\u7a2e\u5225\u5272\uff09<\/span>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u306b\u3064\u3044\u3066\u3001<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u72ec\u81ea\u306e\u5236\u5ea6\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b<span style=\"font-size: 16px; color: #333333;\">\u81ea\u6cbb\u4f53\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u81ea\u6cbb\u4f53\u306e<\/span><\/span><\/span><span class=\"f-marker-p\">\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d<\/span>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"0jjl2r92hfdutnrfn13dif\"><span style=\"font-size: 18pt;\"><strong>\u81ea\u52d5\u8eca\u7a0e<\/strong><strong>\uff08\u7a2e\u5225\u5272\uff09<\/strong><strong>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09<\/strong>\u306e\u7d0d\u7a0e\u307e\u3067\u306e\u6d41\u308c<\/span><\/h3>\n<p>\u81ea\u52d5\u8eca\u7a0e<span style=\"font-size: 16px; color: #333333;\">\uff08\u7a2e\u5225\u5272\uff09<\/span>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u306e\u7d0d\u7a0e\u307e\u3067\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u4f1a\u793e\u306b<span style=\"font-size: 16px; color: #333333;\">\u81ea\u52d5\u8eca\u7a0e<strong><span style=\"font-size: 16px; color: #333333;\">\uff08\u7a2e\u5225\u5272\uff09<\/span><\/strong>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09<\/span>\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461<span style=\"font-size: 16px; color: #333333;\">\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09<\/span><\/strong><strong>\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/p>\n<\/div>\n<h4 id=\"megbvl6f9rla547wn1kg4m\"><span style=\"font-size: 18pt;\"><strong>\u2460\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u4f1a\u793e\u306b\u81ea\u52d5\u8eca\u7a0e<\/strong><strong>\uff08\u7a2e\u5225\u5272\uff09<\/strong><strong>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #1c1d1f;\"><strong>\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u306f\u90fd\u9053\u5e9c\u770c\u304b\u3089\u3001\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u306f\u5e02\u533a\u753a\u6751\u304b\u3089\u4f1a\u793e\u3078<\/strong>\u305d\u306e\u5e74\u306e\uff14\u6708\uff11\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066\u3001\uff15\u6708\u4e0a\u65ec\u306b\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u5c4a\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"1qj7dlzehoxv97xhiu0uj8\"><span style=\"font-size: 18pt;\"><strong>\u2461\u81ea\u52d5\u8eca\u7a0e<\/strong><strong>\uff08\u7a2e\u5225\u5272\uff09<\/strong><strong>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09<\/strong><strong>\u3092\u7d0d\u4ed8\u3059\u308b<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #1c1d1f;\"><span style=\"font-size: 16px; color: #333333;\">\u81ea\u52d5\u8eca\u7a0e<span style=\"font-size: 16px; color: #333333;\">\uff08\u7a2e\u5225\u5272\uff09<\/span>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09\u306f<strong>\uff15<\/strong><\/span><strong>\u670831\u65e5\u307e\u3067\u306b\u7d0d\u7a0e<\/strong>\u3057\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><strong>\u7d0d\u7a0e\u65b9\u6cd5\u306f<\/strong><span style=\"font-size: 16px; color: #000000;\"><strong>\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/strong>\u306e\u3067\u3001<\/span><span style=\"font-size: 16px; color: #333333;\">\u81ea\u52d5\u8eca\u7a0e<span style=\"font-size: 16px; color: #333333;\">\uff08\u7a2e\u5225\u5272\uff09<\/span>\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff08\u7a2e\u5225\u5272\uff09<\/span>\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u3001\u5404\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 id=\"6xkqsg63misu0syhkmok8\">10.\u304a\u56f0\u308a\u306e\u969b\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u3092<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ee3\u8868\u7684\u306a\u7a0e\u91d112\u7a2e\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><strong>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306f\u7a2e\u985e\u304c\u591a\u304f\u3001\u4ed5\u7d44\u307f\u304c\u8907\u96d1<\/strong>\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u304a\u5206\u304b\u308a\u3044\u305f\u3060\u3051\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u3092\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3001<strong>\u7d0d\u7a0e\u9045\u308c\u3084\u7533\u544a\u6f0f\u308c\u306b\u3088\u308a\u5ef6\u6ede\u7a0e\u3084\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/strong>\u304c\u8ab2\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u300c\u81ea\u5206\u3067\u304d\u3061\u3093\u3068\u7d0d\u7a0e\u3067\u304d\u308b\u3060\u308d\u3046\u304b\u300d<\/span>\u300c\u3053\u3093\u306a\u306b\u899a\u3048\u3089\u308c\u306a\u3044\u2026\u300d\u306a\u3069\u3001<strong>\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u306b\u601d\u3046\u65b9\u306f\u305c\u3072\u4e00\u5ea6\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/strong>\u3002<span style=\"font-size: 16px; color: #333333;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306e\u6cd5\u4eba\u5316\u3084\u4f1a\u793e\u8a2d\u7acb\u3092\u529b\u5f37\u304f\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n<h2 id=\"5t33jowxvenvmqt3npn1yq\"><span style=\"color: #ffffff;\">11.\u307e\u3068\u3081<\/span><\/h2>\n<p><span style=\"color: #000000;\">\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ee3\u8868\u7684\u306a\u7a0e\u91d112\u7a2e\u985e\u306b\u3064\u3044\u3066\u3082\u3046\u4e00\u5ea6\u307e\u3068\u3081\u307e\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"background-color: #d1d5d8; text-align: center; width: 24.5443%;\">\u7a0e\u306e\u7a2e\u985e<\/td>\n<td style=\"background-color: #d1d5d8; text-align: center; width: 40.2343%;\">\u3069\u3093\u306a\u7a0e\u304b<\/td>\n<td style=\"background-color: #d1d5d8; text-align: center; width: 10.0261%;\">\u78ba\u5b9a<br \/>\n\u7533\u544a<\/td>\n<td style=\"background-color: #d1d5d8; text-align: center; width: 10.2681%;\">\u4e2d\u9593<br \/>\n\u7533\u544a<\/td>\n<td style=\"background-color: #d1d5d8; text-align: center; width: 14.7319%;\">\u7d0d\u7a0e\u671f\u9650<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2460\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u4f01\u696d\u304c\u305d\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\u3007<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\u3007<\/td>\n<td rowspan=\"6\" style=\"width: 14.7319%;\">\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2461\u5730\u65b9\u6cd5\u4eba\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u6cd5\u4eba\u7a0e\u306e\u4e00\u90e8\u3001\u6cd5\u4eba\u7a0e\u3068\u540c\u3058\u304f\u4f01\u696d\u304c\u5f97\u305f\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\u3007<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2462\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u307b\u307c\u5168\u3066\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\u3007<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2463\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u4f01\u696d\u304c\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u6240\u306e\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\u3007<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2464\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u4f01\u696d\u304c\u884c\u3046\u4e8b\u696d\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\u3007<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2465\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u4e00\u90e8\u3001\u7279\u5b9a\u306e\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8ffd\u52a0\u7684\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\u3007<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 12.4349%;\">\u2466\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 12.1745%;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u571f\u5730\u3084\u5bb6\u5c4b\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\uff0d<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\uff0d<\/td>\n<td style=\"width: 14.7319%;\">1\/1\u6642\u70b9\u3067\u6240\u6709\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u306b\u8ab2\u7a0e\u3001\uff14\u671f\u306b\u5206\u3051\u3066\u7d0d\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.1745%;\">\u511f\u5374\u8cc7\u7523\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u571f\u5730\u5bb6\u5c4b\u4ee5\u5916\uff08\u4e8b\u696d\u7528\u306e\u6a5f\u68b0\u3001\u8a2d\u5099\u3001\u8eca\u4e21\u306a\u3069\uff09\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\uff0d<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\uff0d<\/td>\n<td style=\"width: 14.7319%;\">\uff11\/31\u307e\u3067\u306b\u7533\u544a\u3057\u3001<span style=\"font-size: medium; color: #333333;\">\uff14\u671f\u306b\u5206\u3051\u3066\u7d0d\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2467\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u6240\u5f97\u7a0e\u3092\u76f4\u63a5\u5fb4\u53ce\u3057\u3001\u5f93\u696d\u54e1\u306b<span style=\"font-size: 16px; color: #000000;\">\u4ee3\u308f\u3063\u3066\u7d0d\u3081\u308b\u7a0e\u91d1<\/span><\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\uff0d<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\uff0d<\/td>\n<td rowspan=\"2\" style=\"width: 14.7319%;\">\u6bce\u6708\u3082\u3057\u304f\u306f\u534a\u5e74\u3054\u3068<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2468\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/td>\n<td style=\"width: 40.2343%;\">\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u4f4f\u6c11\u7a0e\u3092\u76f4\u63a5\u5fb4\u53ce\u3057\u3001\u5f93\u696d\u54e1\u306b<span style=\"font-size: 16px; color: #000000;\">\u4ee3\u308f\u3063\u3066\u7d0d\u3081\u308b\u7a0e\u91d1<\/span><\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\uff0d<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u2469\u5370\u7d19\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u8ab2\u7a0e\u6587\u66f8\u306b\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308b\u3053\u3068\u3067\u7d0d\u3081\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\uff0d<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\uff0d<\/td>\n<td rowspan=\"2\" style=\"width: 14.7319%;\">\u305d\u306e\u90fd\u5ea6<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u246a\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td style=\"width: 40.2343%;\">\u4f1a\u793e\u306e\u5546\u696d\u767b\u8a18\u3001\u571f\u5730\u3084\u5efa\u7269\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u3001\u65c5\u884c\u696d\u30fb\u4eba\u6750\u6d3e\u9063\u696d\u306a\u3069\u306e\u8a31\u8a8d\u53ef\u306e\u969b\u306a\u3069\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\uff0d<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 24.5443%;\">\u246b\u81ea\u52d5\u8eca\u7a0e<br \/>\n\uff08\u8efd\u81ea\u52d5\u8eca\u7a0e\uff09<\/td>\n<td style=\"width: 40.2343%;\">\u6240\u6709\u3057\u3066\u3044\u308b\u81ea\u52d5\u8eca\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"text-align: center; width: 10.0261%;\">\uff0d<\/td>\n<td style=\"text-align: center; width: 10.2681%;\">\uff0d<\/td>\n<td style=\"width: 14.7319%;\"><span style=\"font-size: medium; color: 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133.484px;\">\u66f4\u6b63\u306e\u8acb\u6c42<\/td>\n<td style=\"width: 633.516px;\"><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\">\u78ba\u5b9a\u7533\u544a\u671f\u9650\u5f8c\u306b\u3001<\/span>\u78ba\u5b9a\u7533\u544a\u3067<\/span>\u7a0e\u91d1\u3092\u591a\u304f\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3084\u3001\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u3092\u5c11\u306a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u306e<span style=\"font-size: 16px; color: #000000;\">\u4fee\u6b63\u3092\u3059\u308b\u305f\u3081\u306e\u7533\u544a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 133.484px;\">\u4fee\u6b63\u7533\u544a<\/td>\n<td style=\"width: 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[&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":776,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=783"}],"version-history":[{"count":5,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/783\/revisions"}],"predecessor-version":[{"id":1115,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/783\/revisions\/1115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/776"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}