{"id":59,"date":"2015-05-19T11:01:32","date_gmt":"2015-05-19T02:01:32","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/service\/nagano-magokoro-souzoku\/?page_id=59"},"modified":"2026-04-20T06:21:55","modified_gmt":"2026-04-20T06:21:55","slug":"p20","status":"publish","type":"page","link":"https:\/\/www.ht-tax.or.jp\/service\/nagano-magokoro-souzoku\/p280\/p20\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e"},"content":{"rendered":"<h3>\u76f8\u7d9a\u8ca1\u7523\u5225\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u4e00\u89a7<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306b\u3088\u308a\u7570\u306a\u308a\u3001\u305d\u306e\u7a2e\u985e\u3082\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<br 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https:\/\/www.ht-tax.or.jp\/service\/nagano-magokoro-souzoku\/wp-content\/uploads\/sites\/3\/2021\/08\/\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664-768x464.jpg 768w, https:\/\/www.ht-tax.or.jp\/service\/nagano-magokoro-souzoku\/wp-content\/uploads\/sites\/3\/2021\/08\/\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664-1536x929.jpg 1536w, https:\/\/www.ht-tax.or.jp\/service\/nagano-magokoro-souzoku\/wp-content\/uploads\/sites\/3\/2021\/08\/\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664.jpg 1000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h4>\u307e\u305a\u306f\u7533\u544a\u306e\u6709\u7121\u3092\u8abf\u3079\u3088\u3046<\/h4>\n<p>\u300c\u76f8\u7d9a\u304c\u767a\u751f\uff1d\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u3001\u3059\u3079\u3066\u306e\u76f8\u7d9a\u3067\u5fc5\u8981\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u984d\u304c\u30bc\u30ed\u3068\u306a\u308a\u3001\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h6>\u76f8\u7d9a\u8ca1\u7523\uff1d\u91d1\u878d\u8cc7\u7523\u3001\u4e0d\u52d5\u7523\u3001\u52d5\u7523\u3001\u81ea\u52d5\u8eca\u3001\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306a\u3069\u3001\u63db\u91d1\u53ef\u80fd\u306a\u3042\u3089\u3086\u308b\u8cc7\u7523<\/h6>\n<h6>\u57fa\u790e\u63a7\u9664\u984d\uff1d\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u300c3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d<\/h6>\n<p>\u57fa\u790e\u63a7\u9664\u306e\u4ed6\u306b\u300c\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\uff08\u203b1\uff09\u300d\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u300d\u300c\u969c\u5bb3\u8005\u63a7\u9664\u300d\u306a\u3069\u3092\u9069\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u5834\u5408\u3001\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3001<strong>\u76f8\u7d9a\u7a0e\u306e\u984d\u304c\u30bc\u30ed\u3067\u3082\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3092\u9069\u7528\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u5834\u5408\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u203b2\uff09\u3092\u9069\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u5834\u5408\u3082\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u5834\u5408\u306e\u7533\u544a\u306e\u8981\u30fb\u4e0d\u8981<\/p>\n<table class=\"mainstyle\" width=\"96%\">\n<tbody>\n<tr>\n<td>\u76f8\u7d9a\u8ca1\u7523\u306e\u984d\uff1c\u57fa\u790e\u63a7\u9664\u984d<\/td>\n<td><span><strong>\u7533\u544a\u4e0d\u8981<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u8ca1\u7523\u306e\u984d&lt;\u57fa\u790e\u63a7\u9664\u984d+\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306a\u3069<\/td>\n<td><span><strong>\u7533\u544a\u4e0d\u8981<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u8ca1\u7523\u306e\u984d\uff1c\u57fa\u790e\u63a7\u9664\u984d+\u914d\u5076\u8005\u63a7\u9664<\/td>\n<td><span><strong>\u7533\u544a\u5fc5\u8981<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u8ca1\u7523\u306e\u984d\uff1c\u57fa\u790e\u63a7\u9664\u984d+\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/td>\n<td><span><strong>\u7533\u544a\u5fc5\u8981<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u203b1\u3000\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\uff1a\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u304c\u3001\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u5225\u306e\u76f8\u7d9a\uff081\u6b21\u76f8\u7d9a\uff09\u306b\u304a\u3044\u3066\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u4e00\u90e8\u3092\u4eca\u56de\u306e\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6<\/span><br \/>\n<span>\u203b2\u3000\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u571f\u5730\u3084\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u969b\u306b\u3001\u305d\u306e\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u5927\u5e45\u306b\u5f15\u304d\u4e0b\u3052\u308b\u5236\u5ea6<\/span><\/p>\n<h3>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p><span>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u5927\u304d\u306a\u6d41\u308c\u306f<\/span><br \/>\n<span>\u2460\u66f8\u985e\u3092\u96c6\u3081\u308b\uff08\u4fdd\u967a\u8a3c\u66f8\u3084\u907a\u8a00\u66f8\u306a\u3069\uff09<\/span><br \/>\n<span>\u2461\u96c6\u3081\u305f\u66f8\u985e\u3092\u3082\u3068\u306b\u7533\u544a\u66f8\u306b\u8a18\u8f09<\/span><br \/>\n<span>\u2462\u7a0e\u52d9\u7f72\u3078\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa<\/span><br \/>\n<span>\u306e3\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<p><span>\u4eca\u56de\u306f\u305d\u306e\u306a\u304b\u3067\u3082\u4e0a\u8a18\u306e\u2460~\u2462\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h4>\n<p><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/service\/cms\/wp-content\/uploads\/sites\/3\/2021\/08\/\u5fc5\u8981\u66f8\u985e.jpg\" alt=\"\" width=\"740\" height=\"300\" class=\"alignnone size-full wp-image-3413\" \/><\/strong><\/p>\n<h5>\u5168\u3066\u306e\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e\uff08\u8eab\u5206\u95a2\u4fc2\uff09<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%; height: 160px;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #fffdcf; height: 32px;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #fffdcf; height: 32px;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #fffdcf; height: 32px;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u9023\u7d9a\u3057\u305f\u6238\u7c4d\u8b04\u672c<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\n<p>\u30fb\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3092\u78ba\u5b9a\u3059\u308b\u305f\u3081<br \/>\n\u30fb\u76f8\u7d9a\u958b\u59cb\u5f8c10\u65e5\u4ee5\u4e0a\u7d4c\u904e\u3057\u305f\u3082\u306e<br 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\/>\n\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u9069\u7528\u8005\u304c\u3044\u308b<br \/>\n\u30fb\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\n<p>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<\/p>\n<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081<br \/>\n\u30fb\u76f8\u7d9a\u958b\u59cb\u5f8c10\u65e5\u4ee5\u4e0a\u7d4c\u904e\u3057\u305f\u3082\u306e<br \/>\n\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u306b\u5165\u3063\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u306f\u4e0d\u8981<br \/>\n\u30fb\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u3092\u6dfb\u4ed8\u3059\u308b\u5834\u5408\u306f\u4e0d\u8981<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u4f4f\u6c11\u7968<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u672c\u7c4d\u5730\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u306e\u9644\u7968<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u4e0b\u8a18\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u307f<br \/>\n\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u9069\u7528\u8005\u304c\u3044\u308b<br \/>\n\u30fb\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u3001\u300c\u5bb6\u306a\u304d\u5b50\u300d\u8981\u4ef6\u306b\u3088\u308a\u9069\u7528\u3059\u308b<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5370\u9451\u8a3c\u660e\u66f8\uff08\u203b\uff09<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u304c\u3042\u308b\u5834\u5408\u306e\u307f\uff08\u5354\u8b70\u66f8\u306b\u62bc\u5370\u3059\u308b\u5b9f\u5370\u306e\u8a3c\u660e\uff09<br \/>\n\u30fb\u539f\u672c\u304c\u5fc5\u8981<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u672c\u4eba\u78ba\u8a8d\u306e\u305f\u3081<br \/>\n\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9<br \/>\n\u30fb\u901a\u77e5\u30ab\u30fc\u30c9<br \/>\n\u4e0a\u8a18\u4e8c\u3064\u304c\u306a\u3044\u5834\u5408\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u8a18\u8f09\u306e\u4f4f\u6c11\u7968<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\n<p>\u81ea\u5b85<br \/>\n\u5404\u5e02\u753a\u6751\u5f79\u5834<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u203b\u306f\u54042\u901a\u305a\u3064\u7528\u610f\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u75281\u901a\u3001\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d\u75281\u901a\uff09<\/span><\/p>\n<h5>\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #fffdcf; height: 32px;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #fffdcf; height: 32px;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #fffdcf; height: 32px;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u767b\u8a18\u7c3f\u8b04\u672c\uff08\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff09<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\n<p>\u30fb\u8ca1\u7523\u8a55\u4fa1\u3068\u6240\u6709\u8005\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081<br \/>\n\u30fb\u4e00\u90e8\u3092\u8a18\u8f09\u3057\u305f\u4e00\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\u3067\u306f\u306a\u304f\u3001\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\u3092\u53d6\u5f97<\/p>\n<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u6700\u5bc4\u308a\u306e\u6cd5\u52d9\u5c40\uff08\u6240\u6709\u8005\u3084\u89aa\u65cf\u3067\u306a\u304f\u3066\u3082\u4ea4\u4ed8\u306e\u8acb\u6c42\u304c\u53ef\u80fd\uff09<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\"><span>\u5730\u7a4d\u6e2c\u91cf\u56f3\u53ca\u3073\u516c\u56f3\u306e\u5199\u3057<\/span><\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u9593\u53e3\u3084\u5b9f\u6e2c\u9762\u7a4d\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081<br \/>\n\u30fb\u5730\u7a4d\u6e2c\u91cf\u56f3\u304c\u306a\u3044\u5834\u5408\u306f\u4e0d\u8981<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u6700\u5bc4\u308a\u306e\u6cd5\u52d9\u5c40<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u8a3c\u660e\u66f8<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u571f\u5730\u306b\u3064\u3044\u3066\u306e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u5fc5\u8981<br \/>\n\u30fb\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u3092\u6301\u53c2\u3059\u308b<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u90fd\u7a0e\u4e8b\u52d9\u6240<br \/>\n\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\n<p>\u4f4f\u5b85\u5730\u56f3<\/p>\n<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u8def\u7dda\u4fa1\u304c\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081<br \/>\n\u30fb\u5834\u6240\u306e\u7279\u5b9a\u304c\u3067\u304d\u308b\u3082\u306e<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u6700\u5bc4\u308a\u306e\u6cd5\u52d9\u5c40\u7b49<br \/>\n\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\uff08\u30bc\u30f3\u30ea\u30f3\u4f4f\u5b85\u5730\u56f3\u306a\u3069\u3067\u53d6\u5f97\uff09<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u540d\u5bc4\u5e33\uff08\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\uff09<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u88ab\u76f8\u7d9a\u4eba\u304c\u5f53\u8a72\u5e02\u533a\u753a\u6751\u5185\u306b\u6240\u6709\u3057\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u4e0d\u52d5\u7523\u306e\u4e00\u89a7\u8868<br \/>\n\u30fb\u8907\u6570\u306e\u5e02\u533a\u753a\u6751\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5e02\u533a\u753a\u6751\u3054\u3068\u306b\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<br \/>\n\u30fb\u5171\u6709\u4e0d\u52d5\u7523\u306e\u5834\u5408\u3001\u500b\u4eba\u306e\u3082\u306e\u3068\u306f\u5225\u306e\u540d\u5bc4\u5e33\u306b\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u90fd\u7a0e\u4e8b\u52d9\u6240<br \/>\n\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\n<p>\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u3001\u501f\u5730\u6a29\u5951\u7d04\u66f8<\/p>\n<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u8cc3\u8cb8\u501f\u3057\u3066\u3044\u308b\u571f\u5730\u304c\u3042\u308b\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u81ea\u5b85<br \/>\n\u4e0d\u52d5\u7523\u4f1a\u793e\u7b49<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 28.1172%; text-align: center; background-color: #ffffff; height: 16px;\">\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u8a3c\u660e\u66f8<\/td>\n<td style=\"width: 57.581%; text-align: center; background-color: #ffffff; height: 16px;\">\u30fb\u4ed6\u4eba\u306e\u8fb2\u5730\u3092\u5c0f\u4f5c\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<td style=\"width: 14.1235%; text-align: center; background-color: #ffffff; height: 16px;\">\u5404\u5730\u57df\u306e\u8fb2\u696d\u59d4\u54e1\u4f1a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u5efa\u7269\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 151.271px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 309.786px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 75.9844px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\u767b\u8a18\u7c3f\u8b04\u672c\uff08\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff09<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u571f\u5730\u306e\u5834\u5408\u3068\u540c\u3058<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u6700\u5bc4\u308a\u306e\u6cd5\u52d9\u5c40<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u8a3c\u660e\u66f8<\/p>\n<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u5fc5\u8981<br \/>\n\u30fb\u571f\u5730\u306e\u5834\u5408\u3068\u540c\u3058<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u90fd\u7a0e\u4e8b\u52d9\u6240<br \/>\n\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\u58f2\u8cb7\u5951\u7d04\u66f8\u3001\u9593\u53d6\u308a\u56f3\u7b49<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u5bb6\u5c4b\u3092\u8cfc\u5165\u3057\u305f\u969b\u306e\u66f8\u985e<br \/>\n\u30fb\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3084\u8cc3\u8cb8\u306e\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\u540d\u5bc4\u5e33\uff08\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\uff09<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u571f\u5730\u306e\u5834\u5408\u3068\u540c\u3058<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u90fd\u7a0e\u4e8b\u52d9\u6240<br \/>\n\u5404\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u8cc3\u8cb8\u501f\u3057\u3066\u3044\u308b\u5efa\u7269\u304c\u3042\u308b\u5834\u5408\u306b\u5fc5\u8981<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<br \/>\n\u4e0d\u52d5\u7523\u4f1a\u793e\u7b49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u4e0a\u5834\u682a\u5f0f\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"height: 96px; width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 134.812px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 271.469px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 67.7188px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 134.812px; background-color: #ffffff; height: 16px; text-align: center;\">\u8a3c\u5238\u4f1a\u793e\u306e\u9810\u308a\u8a3c\u660e\u66f8\uff08\u6b8b\u9ad8\u8a3c\u660e\u66f8\uff09<\/td>\n<td style=\"width: 271.469px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u306e\u8a3c\u660e\u66f8\u3092\u53d6\u5f97<br \/>\n\u30fb\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u7b97\u51fa\u306e\u305f\u3081\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u53ca\u3073\u76f8\u7d9a\u958b\u59cb\u65e5\u3092\u542b\u3080\u904e\u53bb3\u304b\u6708\u5206\u306e\u5404\u6708\u306e\u5e73\u5747\u7d42\u5024\u5358\u4fa1\u304c\u308f\u304b\u308b\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046<\/td>\n<td style=\"width: 67.7188px; background-color: #ffffff; height: 16px; text-align: center;\">\u8a3c\u5238\u4f1a\u793e<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 134.812px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u767b\u9332\u8a3c\u660e\u66f8\uff08\u6b8b\u9ad8\u8a3c\u660e\u66f8\uff09<\/p>\n<\/td>\n<td style=\"width: 271.469px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u306e\u8a3c\u660e\u66f8\u3092\u53d6\u5f97<br \/>\n\u30fb\u7aef\u682a\u3001\u5358\u5143\u672a\u6e80\u682a\u5f0f\u306e\u6709\u7121\u3092\u78ba\u8a8d<br \/>\n\u30fb\u4fdd\u6709\u3057\u3066\u3044\u308b\u9298\u67c4\u306e\u4f1a\u793e\u3054\u3068\u306b\u540d\u7c3f\u7ba1\u7406\u4eba\u306f\u7570\u306a\u308b<\/td>\n<td style=\"width: 67.7188px; background-color: #ffffff; height: 16px; text-align: center;\">\u540d\u7c3f\u7ba1\u7406\u4eba<br \/>\n\uff08\u4fe1\u8a17\u9280\u884c\u8a3c\u5238\u4ee3\u884c\u90e8\u7b49\uff09<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 134.812px; background-color: #ffffff; height: 16px; text-align: center;\">\u914d\u5f53\u91d1\u306e\u652f\u6255\u901a\u77e5\u66f8<\/td>\n<td style=\"width: 271.469px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u672a\u53ce\u3068\u306a\u3063\u3066\u3044\u308b\u914d\u5f53\u3092\u78ba\u8a8d<br \/>\n\u30fb\u682a\u5f0f\u306e\u8a73\u7d30\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<\/td>\n<td style=\"width: 67.7188px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 134.812px; background-color: #ffffff; height: 16px; text-align: center;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u8fd15\u5e74\u9593\u306e\u53d6\u5f15\u660e\u7d30<\/td>\n<td style=\"width: 271.469px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u9867\u5ba2\u53e3\u5ea7\u5143\u5e33\u3001\u9867\u5ba2\u52d8\u5b9a\u5143\u5e33\u3068\u3082\u547c\u3070\u308c\u308b<\/td>\n<td style=\"width: 67.7188px; background-color: #ffffff; height: 16px; text-align: center;\">\u8a3c\u5238\u4f1a\u793e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 134.812px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 271.469px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 67.7188px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 134.812px; background-color: #ffffff; height: 16px; text-align: center;\">\u904e\u53bb3\u671f\u5206\u306e\u6c7a\u7b97\u66f8\uff08\u52d8\u5b9a\u5185\u8a33\u66f8\u7b49\u306e\u6dfb\u4ed8\u66f8\u985e\u3092\u542b\u3080\uff09\u3001\u7a0e\u52d9\u7533\u544a\u66f8\uff08\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u7a0e\u3001\u6d88\u8cbb\u7a0e\u7b49\uff09\u306e\u5199\u3057<\/td>\n<td style=\"width: 271.469px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081<\/td>\n<td style=\"width: 67.7188px; background-color: #ffffff; height: 16px; text-align: center;\">\u767a\u884c\u5143<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 134.812px; background-color: #ffffff; height: 16px; text-align: center;\">\u682a\u5f0f\u540d\u7c3f<\/td>\n<td style=\"width: 271.469px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u89aa\u65cf\u95a2\u4fc2\u304c\u308f\u304b\u308b\u3082\u306e<br \/>\n\u30fb\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u306e\u3082\u306e<\/td>\n<td style=\"width: 67.7188px; background-color: #ffffff; height: 16px; text-align: center;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u6295\u8cc7\u4fe1\u8a17\u30fb\u305d\u306e\u4ed6\u91d1\u878d\u5546\u54c1\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 134.812px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 271.469px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 67.7188px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 134.812px; background-color: #ffffff; height: 16px; text-align: center;\">\u904e\u53bb3\u671f\u5206\u306e\u6c7a\u7b97\u66f8\uff08\u52d8\u5b9a\u5185\u8a33\u66f8\u7b49\u306e\u6dfb\u4ed8\u66f8\u985e\u3092\u542b\u3080\uff09\u3001\u7a0e\u52d9\u7533\u544a\u66f8\uff08\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u7a0e\u3001\u6d88\u8cbb\u7a0e\u7b49\uff09\u306e\u5199\u3057<\/td>\n<td style=\"width: 271.469px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081<\/td>\n<td style=\"width: 67.7188px; background-color: #ffffff; height: 16px; text-align: center;\">\u767a\u884c\u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u5168\u3066\u306e\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e\uff08\u73fe\u91d1\u9810\u91d1\u95a2\u4fc2\uff09<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 151.271px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 309.786px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 75.9844px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u9810\u91d1\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/p>\n<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u306e\u88ab\u76f8\u7d9a\u4eba\u540d\u7fa9\u306e\u9810\u8caf\u91d1\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081<br \/>\n\u30fb\u5168\u53e3\u5ea7\u306e\u89e3\u7d04\u4fa1\u984d\uff08\u7d4c\u904e\u5229\u606f\u8fbc\u307f\uff09\u304c\u5fc5\u8981<br \/>\n\u30fb\u4fe1\u7528\u91d1\u5eab\u3084\u5354\u540c\u7d44\u5408\u306e\u53e3\u5ea7\u304c\u3042\u308b\u5834\u5408\u306f\u51fa\u8cc7\u91d1\u306e\u6709\u7121\u3082\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u91d1\u878d\u6a5f\u95a2<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u65e2\u7d4c\u904e\u5229\u606f\u8a08\u7b97\u66f8<\/p>\n<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u3067\u89e3\u7d04\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u305f\u5229\u606f\u8a08\u7b97\u66f8<br \/>\n\u30fb\u5b9a\u671f\u9810\u91d1\u3001\u5b9a\u671f\u7a4d\u91d1\u3001\u56fd\u50b5\u304c\u3042\u308b\u5834\u5408\u306b\u5fc5\u8981<br \/>\n\u30fb\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u7d4c\u904e\u5229\u606f\u306e\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306f\u4e0d\u8981<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u91d1\u878d\u6a5f\u95a2<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\u904e\u53bb5\u5e74\u5206\u306e\u901a\u5e33\u30fb\u5b9a\u671f\u9810\u91d1\u306e\u8a3c\u66f8<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u904e\u53bb\u306b\u76f8\u7d9a\u4eba\u3078\u306e\u9810\u91d1\u306e\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u901a\u5e33\u3082\u7528\u610f<br \/>\n\u30fb\u4e0d\u8db3\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u4e0d\u8db3\u7b87\u6240\u306e\u53d6\u5f15\u660e\u7d30\uff08\u5165\u51fa\u91d1\u660e\u7d30\uff09\u306e\u8acb\u6c42\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u81ea\u5b85<br \/>\n\u91d1\u878d\u6a5f\u95a2<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\u624b\u5143\u73fe\u91d1<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u3001\u624b\u5143\u306b\u3042\u308b\u73fe\u91d1\u306e\u984d\u3092\u66f8\u304d\u51fa\u3059\uff08\u91d1\u5eab\u3001\u30bf\u30f3\u30b9\u9810\u91d1\u7b49\u3082\u542b\u3080\uff09<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u751f\u547d\u4fdd\u967a\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 151.271px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 309.786px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 75.9844px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u652f\u6255\u901a\u77e5\u66f8<\/p>\n<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u751f\u547d\u4fdd\u967a\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u5404\u751f\u547d\u4fdd\u967a\u4f1a\u793e<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u751f\u547d\u4fdd\u967a\u8a3c\u66f8\u306e\u30b3\u30d4\u30fc<\/p>\n<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u5951\u7d04\u8005\u3068\u88ab\u4fdd\u967a\u8005\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\u706b\u707d\u4fdd\u967a\u7b49\u306e\u4fdd\u967a\u8a3c\u66f8\u30b3\u30d4\u30fc<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u706b\u707d\u4fdd\u967a\u3001\u640d\u5bb3\u4fdd\u967a\u306a\u3069\u4fdd\u967a\u5168\u822c\u306e\u8a3c\u66f8<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u81ea\u5b85<br \/>\n\u91d1\u878d\u6a5f\u95a2<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.271px; background-color: #ffffff; height: 16px; text-align: center;\">\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u308f\u304b\u308b\u8cc7\u6599<\/td>\n<td style=\"width: 309.786px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u4fdd\u967a\u91d1\u306e\u652f\u6255\u3044\u304c\u3042\u3063\u305f\u3082\u306e\u4ee5\u5916\u306e\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u6642\u70b9\u3067\u306e\u89e3\u7d04\u8fd4\u623b\u91d1\u984d\u3067\u8a55\u4fa1<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u5404\u4fdd\u967a\u4f1a\u793e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"height: 143px; width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 151.266px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 309.781px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 75.9844px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u81ea\u52d5\u8eca<\/p>\n<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u8eca\u691c\u8a3c\u306e\u30b3\u30d4\u30fc\u3001\u8eca\u7a2e\u3001\u8272\u3001\u8d70\u884c\u8ddd\u96e2\u304c\u308f\u304b\u308b\u3082\u306e<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\u9000\u8077\u91d1<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u652f\u6255\u901a\u77e5\u66f8\uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\uff09<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<br \/>\n\u52e4\u52d9\u5148<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\u96fb\u8a71\u52a0\u5165\u6a29<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u5951\u7d04\u3057\u3066\u3044\u308b\u56de\u7dda\u6570<br \/>\n\u30fb\u96fb\u8a71\u756a\u53f7\u3068\u6240\u5728\u5834\u6240\u306e\u308f\u304b\u308b\u3082\u306e<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u30fb\u30ea\u30be\u30fc\u30c8\u4f1a\u54e1\u6a29<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u9810\u8a17\u91d1\u8a3c\u66f8\u307e\u305f\u306f\u8a3c\u5238\u306e\u30b3\u30d4\u30fc<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 15px; text-align: center;\">\u8cb8\u4ed8\u91d1\u3001\u524d\u6255\u91d1\u7b49<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 15px; text-align: center;\">\u30fb\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u53ca\u3073\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u306e\u6b8b\u9ad8\u304c\u308f\u304b\u308b\u3082\u306e<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 15px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\u8cb4\u91d1\u5c5e\u30fb\u5b9d\u77f3\u3001\u66f8\u753b\u3001\u9aa8\u8463<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u8cb4\u91d1\u5c5e\u3084\u5b9d\u77f3\u306f\u7a2e\u985e\u3068\u30b0\u30e9\u30e0\uff08\u30ab\u30e9\u30c3\u30c8\uff09\u304c\u308f\u304b\u308b\u3082\u306e\u3001\u9451\u5b9a\u66f8\u306a\u3069<br \/>\n\u30fb\u66f8\u753b\u30fb\u9aa8\u8463\u306f\u54c1\u540d\u30fb\u4f5c\u8005\u540d\u3001\u8cfc\u5165\u5e74\u6708\u65e5\u3001\u8cfc\u5165\u91d1\u984d\u3001\u8cfc\u5165\u5148\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3082\u306e\u3001\u307e\u305f\u306f\u30e1\u30e2<br \/>\n\u30fb\u67fb\u5b9a\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u67fb\u5b9a\u91d1\u984d<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\u672a\u53ce\u3068\u306a\u3063\u3066\u3044\u308b\u7d66\u4e0e\u3001\u5730\u4ee3\u3001\u5bb6\u8cc3<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u76f8\u7d9a\u958b\u59cb\u4ee5\u5f8c\u306b\u672a\u53ce\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e<br \/>\n\u30fb\u5951\u7d04\u66f8\u3084\u652f\u6255\u4e88\u5b9a\u304c\u308f\u304b\u308b\u8a3c\u66f8<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u904e\u53bb3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 151.266px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 309.781px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 75.9844px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8<\/p>\n<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u904e\u53bb3\u5e74\u5206\u3092\u7528\u610f\u3059\u308b<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<br \/>\n\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\u8d08\u4e0e\u5951\u7d04\u66f8<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u30fb\u8d08\u4e0e\u3092\u5b9f\u65bd\u3057\u305f\u969b\u306b\u4f5c\u6210\u3057\u305f\u66f8\u985e<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<br \/>\n\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 151.266px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 309.781px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 75.9844px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/p>\n<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u9078\u629e\u306e\u5c4a\u3051\u51fa\u3092\u3057\u305f\u969b\u306e\u3082\u306e<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\n<p>\u9078\u629e\u6642\u4ee5\u964d\u306e\u3082\u306e<\/p>\n<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<br \/>\n\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\">\u8d08\u4e0e\u5951\u7d04\u66f8<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u5c4a\u3051\u51fa\u306e\u969b\u306b\u4f5c\u6210\u3057\u305f\u3082\u306e<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\">\u81ea\u5b85<br \/>\n\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u7279\u4f8b\u8d08\u4e0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h5>\n<table class=\"mainstyle\" style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"width: 151.266px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n<td style=\"width: 309.781px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5185\u5bb9\u30fb\u78ba\u8a8d\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 75.9844px; background-color: #fffdcf; height: 32px; text-align: center;\"><strong>\u5165\u624b\u5834\u6240<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 151.266px; background-color: #ffffff; height: 16px; text-align: center;\" rowspan=\"3\">\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8<br \/>\n\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8<br \/>\n\u975e\u8ab2\u7a0e\u7533\u544a\u66f8<\/p>\n<\/td>\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u3057\u3066\u3044\u308b\u5834\u5408<br \/>\n\u2192\u8d08\u4e0e\u3092\u5b9f\u65bd\u3057\u305f\u5e74\u306e\u5206\u306e\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8<\/td>\n<td style=\"width: 75.9844px; background-color: #ffffff; height: 16px; text-align: center;\" rowspan=\"3\">\u81ea\u5b85<br \/>\n\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u3057\u3066\u3044\u308b\u5834\u5408<br \/>\n\u2192\u91d1\u878d\u6a5f\u95a2\u767a\u884c\u306e\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d<\/td>\n<\/tr>\n<tr style=\"height: 16px;\">\n<td style=\"width: 309.781px; background-color: #ffffff; height: 16px; text-align: center;\">\u7d50\u5a5a\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u3057\u3066\u3044\u308b\u5834\u5408<br \/>\n\u2192\u91d1\u878d\u6a5f\u95a2\u767a\u884c\u306e\u300c\u7d50\u5a5a\u5b50\u80b2\u3066\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306b\u3064\u3044\u3066<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/service\/cms\/wp-content\/uploads\/sites\/3\/2021\/08\/1-3-768x288-1.jpg\" alt=\"\" width=\"740\" height=\"288\" class=\"alignnone size-full wp-image-3416\" \/><\/p>\n<h4>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3044\u3064\uff1f<\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3001<br \/>\n\u300c\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u300d<br \/>\n\u3067\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u30011\u67086\u65e5\u306b\u4ea1\u304f\u306a\u308a\u305d\u306e\u4e8b\u5b9f\u3092\u305d\u306e\u65e5\u306b\u77e5\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u306e11\u67086\u65e5\u304c\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u65e5\u3067\u306f\u306a\u304f\u3001\u300c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u9060\u65b9\u306b\u4f4f\u3093\u3067\u3044\u305f\u308a\u758e\u9060\u306b\u306a\u3063\u305f\u308a\u3057\u3066\u3044\u3066\u3001\u65e5\u304c\u7d4c\u3063\u3066\u304b\u3089\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u308b\u5834\u5408\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u4e0a\u8a18\u306e\u4f8b\u3067\u3044\u3046\u3068\u3001\u4ea1\u304f\u306a\u3063\u305f\u306e\u306f1\u67086\u65e5\u3060\u304c\u3001\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u306e\u306f2\u67086\u65e5\u3060\u3063\u305f\u3068\u3059\u308b\u3068\u671f\u9650\u306f12\u67086\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001<strong>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\uff1d\u7533\u544a\u671f\u9650<\/strong>\u3067\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<span style=\"color: #ff0000;\"><strong>10\u304b\u6708\u4ee5\u5185<\/strong><\/span>\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u3092\u6240\u7ba1\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u3092\u901a\u3058\u3066\u7d0d\u7a0e\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/h4>\n<p>\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u7d0d\u7a0e\u984d\u3068\u306f\u5225\u306b\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h5>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/h5>\n<p>\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u304f\u7533\u544a\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u671f\u9650\u5f8c\u3067\u3042\u3063\u3066\u3082\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3059\u308c\u3070\u3001\u8ab2\u7a0e\u306f\u7d0d\u4ed8\u984d\u306e5\uff05\u3067\u3059\u304c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u5f8c\u306b\u306a\u308b\u3068\u3001\u7d0d\u4ed8\u984d\u306e15\u301c20\uff05\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b63\u5f53\u306a\u7406\u7531\u3068\u306f\u3001\u300c\u707d\u5bb3\u3001\u4ea4\u901a\u30fb\u901a\u4fe1\u306e\u9014\u7d76\u305d\u306e\u4ed6\u671f\u9650\u5185\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u771f\u306b\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u300d\u306e\u307f\u3067\u3059\u3002<br \/>\n\u300c\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u4e89\u3063\u3066\u3044\u308b\u300d\u300c\u76f8\u7d9a\u8ca1\u7523\u304c\u628a\u63e1\u3067\u304d\u306a\u3044\u300d\u306a\u3069\u306e\u7406\u7531\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>\u5ef6\u6ede\u7a0e<\/h5>\n<p>\u7d0d\u4ed8\u671f\u9650\u30921\u65e5\u3067\u3082\u9045\u308c\u308b\u3068\u767a\u751f\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u7d0d\u4ed8\u3057\u305f\u76f8\u7d9a\u7a0e\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u7387\u306f\u3001\u5e74\u5ea6\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u304c\u3001\u7d0d\u4ed8\u304c\u9045\u304f\u306a\u308b\u3068\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u305d\u306e\u4ed6\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3011<\/strong><\/p>\n<h5>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/h5>\n<p>\u7533\u544a\u66f8\u306e\u7a0e\u984d\u304c\u3001\u5b9f\u969b\u3088\u308a\u904e\u5c0f\u3060\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002<br \/>\n\u7a0e\u52d9\u7f72\u306b\u6307\u6458\u3055\u308c\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3048\u3070\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u3068\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u8ffd\u52a0\u3067\u7d0d\u4ed8\u3057\u305f\u76f8\u7d9a\u7a0e\u306e10\u301c15\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h5>\u91cd\u52a0\u7b97\u7a0e<\/h5>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u5185\u306b\u7533\u544a\u306f\u3057\u305f\u304c\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u96a0\u3057\u305f\u308a\u3001\u66f8\u985e\u3092\u507d\u9020\u3057\u305f\u5834\u5408\u306f\u3001\u8ffd\u52a0\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u306e35\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\uff08\u610f\u56f3\u7684\u3067\u306a\u3044\u3068\u307f\u306a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\uff09<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u6545\u610f\u306b\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e40\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h5>\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b<\/h5>\n<p>\u76f8\u7d9a\u7a0e\u306b\u306f\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3084\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u306a\u3069\u76f8\u7d9a\u7a0e\u984d\u3092\u8efd\u6e1b\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3089\u306e\u7279\u4f8b\u306f\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u6761\u4ef6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7533\u544a\u304c\u9045\u308c\u308b\u3068\u3001\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u66f8\u985e\u53ce\u96c6\u306b\u3064\u3044\u3066\u306eQ&amp;A<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/service\/cms\/wp-content\/uploads\/sites\/3\/2021\/08\/1-4-768x288-1.jpg\" alt=\"\" width=\"768\" height=\"288\" class=\"alignnone size-full wp-image-3417\" srcset=\"https:\/\/www.ht-tax.or.jp\/service\/nagano-magokoro-souzoku\/wp-content\/uploads\/sites\/3\/2021\/08\/1-4-768x288-1.jpg 768w, https:\/\/www.ht-tax.or.jp\/service\/nagano-magokoro-souzoku\/wp-content\/uploads\/sites\/3\/2021\/08\/1-4-768x288-1-300x113.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/p>\n<h4>Q.\u66f8\u985e\u306f\u539f\u672c\u3058\u3083\u306a\u3044\u3068\u3060\u3081\uff1f<\/h4>\n<p><strong>A.\u539f\u672c\u3067\u63d0\u51fa\u3059\u308b\u306e\u306f\u300c\u5370\u9451\u8a3c\u660e\u66f8\u300d\u306e\u307f\u3067\u3059\u3002<\/strong><\/p>\n<p>2018\u5e743\u6708\u307e\u3067\u306f\u3001\u6238\u7c4d\u8b04\u672c\u306a\u3069\u8eab\u5206\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3082\u539f\u672c\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u30012018\u5e744\u6708\u304b\u3089\u306f\u30b3\u30d4\u30fc\u53ef\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u5370\u9451\u8a3c\u660e\u66f8\u4ee5\u5916\u306e\u66f8\u985e\u306f\u5168\u3066\u30b3\u30d4\u30fc\u3067\u306e\u63d0\u51fa\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5370\u9451\u8a3c\u660e\u66f8\u306f\u3001\u5370\u5f71\u306e\u307b\u304b\u306b\u4f4f\u6240\u3068\u6c0f\u540d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8a3c\u660e\u66f8\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3067\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u5b9f\u5370\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u306a\u306e\u3067\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u304c\u306a\u3044\u5834\u5408\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u6238\u7c4d\u66f8\u985e\u306f\u539f\u672c\u3001\u30b3\u30d4\u30fc\u3001\u3069\u3061\u3089\u3067\u63d0\u51fa\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u304c\u3001\u63d0\u51fa\u3057\u305f\u66f8\u985e\u306f\u8fd4\u5374\u3055\u308c\u307e\u305b\u3093\u3002<br 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\/>\n\u672c\u7c4d\u5730\u304c\u3001\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u540c\u3058\u5e02\u533a\u753a\u6751\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u6238\u7c4d\u8b04\u672c\u306e\u53d6\u5f97\u306f\u4e00\u5ea6\u3067\u6e08\u307f\u307e\u3059\u3002\u3057\u304b\u3057\u8ee2\u7c4d\u3084\u5a5a\u59fb\u3067\u672c\u7c4d\u5730\u304c\u5909\u308f\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u8ee2\u7c4d\u5143\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u304b\u3089\u9664\u7c4d\u8b04\u672c\u3084\u6539\u6b63\u539f\u6238\u7c4d\u3092\u8acb\u6c42\u3057\u3066\u96c6\u3081\u308b\u4f5c\u696d\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u91d1\u878d\u6a5f\u95a2\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u306a\u5834\u5408<br 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