{"id":239,"date":"2023-05-26T14:30:42","date_gmt":"2023-05-26T05:30:42","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=239"},"modified":"2025-04-03T15:18:27","modified_gmt":"2025-04-03T06:18:27","slug":"stamp","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/stamp","title":{"rendered":"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u5370\u9451\u306f\u3044\u3089\u306a\u3044\u3063\u3066\u672c\u5f53\uff1f\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u5370\u9451\u306e\u95a2\u4fc2\u3092\u89e3\u8aac"},"content":{"rendered":"\r\n<p>\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u3001\u62bc\u5370\u306f\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<br \/>\r\n\u300c\u62bc\u5370\u4e0d\u8981\u3068\u304d\u3044\u305f\u3051\u3069\u3001\u672c\u5f53\u306b\u5927\u4e08\u592b\u306a\u306e\uff1f\u300d<\/p>\r\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u308c\u3066\u3044\u308b\u307f\u306a\u3055\u3093\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3084\u4e0d\u5b89\u3092\u304a\u6301\u3061\u306e\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u672c\u8a18\u4e8b\u3067\u306f<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u5370\u9451\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\r\n<span style=\"font-size: 16px; color: #383838;\"><u>\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u3001<\/u><\/span><u>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u62bc\u5370\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u3057\u304b\u3057\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u66f8\u985e\u306e\u4e2d\u306b\u306f\u3001\u62bc\u5370\u304c\u5fc5\u8981\u306a\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u><\/p>\r\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u304a\u8abf\u3079\u306e\u307f\u306a\u3055\u3093\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\r\n<h2>1.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u62bc\u5370\u7fa9\u52d9\u306f\u5ec3\u6b62\u3055\u308c\u305f<\/h2>\r\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u62bc\u5370\u7fa9\u52d9\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/strong><\/p>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u4ee4\u548c3\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1(\u203b)\u306b\u3088\u308a\u3001\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\uff08\u4e00\u90e8\u306e\u66f8\u985e\u3092\u9664\u304f\uff09\u306b\u62bc\u5370\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\r\n\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3068\u306f\u3001\u5404\u7701\u5e81\u304b\u3089\u8981\u671b\u306e\u3042\u3063\u305f\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u3001\u653f\u6a29\u4e0e\u515a\u306e\u7a0e\u5236\u8abf\u67fb\u4f1a\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306e\u7a0e\u5236\u6539\u6b63\u306e\u57fa\u672c\u65b9\u91dd\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/04\/3vslwv254hq-1743399583.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u25a0\u7dcf\u52d9\u7701HP\u300e<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000724449.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c3\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300f\u3088\u308a\u5f15\u7528<\/p>\r\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"font-size: 16px; color: #383838;\">\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u63d0\u51fa\u3059\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u62bc\u5370\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\r\n\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u3082\u62bc\u5370\u6b04\u306e\u306a\u3044\u3082\u306e\u306b\u5909\u66f4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/04\/g_1743568088-1743568088.png\" alt=\"\" width=\"767\" class=\"alignnone size-medium wp-image-660 fr-draggable\" style=\"box-sizing: inherit; font-size: inherit; line-height: inherit; border-style: solid; background-repeat: no-repeat; margin: 0px; padding-right: 0px; padding-left: 0px; backface-visibility: hidden;\" \/><\/p>\r\n<div class=\"attention a-1\">\r\n<p class=\"attention-p\" style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u203b\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u3067\u3042\u3063\u3066\u3082\u3001\u65e7\u5f0f\u306e\u7533\u544a\u66f8\u4f7f\u7528\u3057\u3001\u62bc\u5370\u3092\u3057\u3066\u63d0\u51fa\u3057\u3066\u3082\u3001\u305d\u306e\u52b9\u529b\u306b\u5f71\u97ff\u304c\u751f\u3058\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<\/div>\r\n<h2>2.\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u66f8\u985e\u306e\u4e2d\u306b\u306f\u3001\u62bc\u5370\u304c\u5fc5\u8981\u306a\u3082\u306e\u3082\u3042\u308b<\/h2>\r\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u66f8\u985e\u306e\u4e2d\u306b\u3044\u306f\u3001\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u3082\u62bc\u5370\u304c\u5fc5\u8981\u306a\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\r\n\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u62bc\u5370\u7fa9\u52d9\u304c\u5ec3\u6b62\u3055\u308c\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u5168\u3066\u306e\u66f8\u985e\u306b\u62bc\u5370\u304c\u4e0d\u8981\u306b\u306a\u3063\u305f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u5148\u307b\u3069\u3054\u7d39\u4ecb\u3057\u305f\u7dcf\u52d9\u7701HP\u300e<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000724449.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c3\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300f\u3092\u3088\u304f\u898b\u308b\u3068\u3001\u300c(2)\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306b\u304a\u3051\u308b\u6dfb\u4ed8\u66f8\u985e\u306e\u3046\u3061\u8ca1\u7523\u306e\u5206\u5272\u306e\u5354\u8b70\u306b\u95a2\u3059\u308b\u66f8\u985e\u300d\u306f\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/04\/8imq40hm8w6-1743402485.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u25a0\u7dcf\u52d9\u7701HP\u300e<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000724449.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c3\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300f\u3088\u308a\u5f15\u7528<\/p>\r\n<h2>3.\u62bc\u5370\u304c\u5fc5\u8981\u306a\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u66f8\u985e<\/h2>\r\n<p><span style=\"font-size: 16px; color: #e25041;\"><strong>\u4e3b\u306a<\/strong><\/span><strong><span style=\"color: #e25041;\">\u62bc\u5370\u304c\u5fc5\u8981\u306a\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u66f8\u985e\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\r\n<p>\uff12\u7ae0\u3067<span style=\"font-size: 16px; color: #333333;\">\u300c(2)\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306b\u304a\u3051\u308b\u6dfb\u4ed8\u66f8\u985e\u306e\u3046\u3061\u8ca1\u7523\u306e\u5206\u5272\u306e\u5354\u8b70\u306b\u95a2\u3059\u308b\u66f8\u985e\u300d\u306f\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057\u306e\u5bfe\u8c61\u5916\u3068\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/span><br \/>\r\n<span style=\"font-size: 16px; color: #333333;\">\u4e3b\u306a\u62bc\u5370\u304c\u5fc5\u8981\u306a\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u3067\u3059\u3002<\/span><\/p>\r\n<table style=\"width: 100%;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<th style=\"text-align: center;\">1<\/th>\r\n<td style=\"width: 86.5017%;\"><strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: center;\">2<\/th>\r\n<td style=\"width: 86.5017%;\">\u5ef6\u7d0d\u3084\u7269\u7d0d\u306b\u4fc2\u308b\u66f8\u985e<\/td>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: center;\">3<\/th>\r\n<td style=\"width: 86.5017%;\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u958b\u793a\u8acb\u6c42\u3084\u95b2\u89a7\u7533\u8acb\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u59d4\u4efb\u72b6<\/td>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: center;\">4<\/th>\r\n<td style=\"width: 86.5017%;\">\u632f\u66ff\u4f9d\u983c\u66f8\u30fb\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u5229\u7528\u5c4a\u51fa\u66f8<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3 class=\"wp-block-heading\" style=\"box-sizing: inherit; border-top-style: solid; border-right-style: solid; border-top-width: 0px; border-right-width: 0px; background-repeat: no-repeat; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\"><span style=\"box-sizing: inherit; font-size: inherit; line-height: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; margin: 0px; padding: 0px;\">3-1.\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/span><\/h3>\r\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u306f\u62bc\u5370\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><br \/>\r\n<span style=\"font-size: 16px; color: #383838;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u5408\u610f\u3057\u305f\u5185\u5bb9\u3092\u307e\u3068\u3081\u305f\u66f8\u985e\u3067\u3059\u3002<\/span><\/p>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u300c\u8ca1\u7523\u306e\u5206\u5272\u306e\u5354\u8b70\u306b\u95a2\u3059\u308b\u66f8\u985e(\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u7b49\u306e\u5199\u3057)\u300d\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u306f\u3001\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u7b49\u306e\u5b9f\u5370\u3092\u62bc\u5370\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u307e\u305f\u3001\u4f7f\u7528\u3057\u305f\u5b9f\u5370\u306e\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u306e\u539f\u672c\u3082\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<h4 style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u3010\u5bfe\u8c61\u306e\u7279\u4f8b\u3011<\/h4>\r\n<table style=\"width: 100%;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 100.0000%;\"><strong>\u914d\u5076\u8005\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u8efd\u6e1b<\/strong>\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c 19 \u6761\u306e\uff12\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\"><strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b<\/strong>\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 69 \u6761\u306e\uff14\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u7279\u5b9a\u8a08\u753b\u5c71\u6797\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 69 \u6761\u306e\uff15\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u7b49\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 70 \u6761\u306e\uff16\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u5c71\u6797\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 70 \u6761\u306e\uff16\u306e\uff16\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u7279\u5b9a\u306e\u7f8e\u8853\u54c1\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 70 \u6761\u306e\uff16\u306e\uff17\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 70 \u6761\u306e\uff16\u306e 10\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 70 \u6761\u306e\uff17\u306e\uff12\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 70 \u6761\u306e\uff17\u306e\uff16\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u533b\u7642\u6cd5\u4eba\u306e\u6301\u5206\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c 70 \u6761\u306e\uff17\u306e 12\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 100.0000%;\">\u533b\u7642\u6cd5\u4eba\u306e\u6301\u5206\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5 70 \u306e\uff17\u306e 13\uff09<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u300e<a href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/r02\/oin\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u62bc\u5370\uff08\u5b9f\u5370\uff09\u53ca\u3073\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u8981\u3059\u308b\u300c\u8ca1\u7523\u306e\u5206\u5272\u306e\u5354\u8b70\u306b\u95a2\u3059\u308b\u66f8\u985e\u300d\u3010\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u95a2\u4fc2\u3011<\/a>\u300f\u3088\u308a\u5f15\u7528<\/p>\r\n<h3 class=\"wp-block-heading\" style=\"box-sizing: inherit; border-top-style: solid; border-right-style: solid; border-top-width: 0px; border-right-width: 0px; background-repeat: no-repeat; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\"><span style=\"box-sizing: inherit; font-size: inherit; line-height: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; margin: 0px; padding: 0px;\">3-2.\u5ef6\u7d0d\u3084\u7269\u7d0d\u306b\u4fc2\u308b\u66f8\u985e<\/span><\/h3>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\"><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3084\u7269\u7d0d\u306e\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u306f\u62bc\u5370\uff08\u5b9f\u5370\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u5ef6\u7d0d\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u304d\u3067\u3001\u73fe\u91d1\u3067\u4e00\u62ec\u6255\u3044\u3092\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u7a0e\u52d9\u7f72\u3078\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u3044\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u5e74\u6255\u3044\u306b\u3088\u308b\u5206\u5272\u6255\u3044\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u7269\u7d0d\u3068\u306f\u3001\u5206\u5272\u6255\u3044\u3067\u3042\u308b\u5ef6\u7d0d\u3092\u5229\u7528\u3057\u3066\u3082\u3001\u73fe\u91d1\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u73fe\u91d1\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u305d\u306e\u3082\u306e\u3092\u3082\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u652f\u6255\u3044\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\r\n<h3 class=\"wp-block-heading\" style=\"box-sizing: inherit; border-top-style: solid; border-right-style: solid; border-top-width: 0px; border-right-width: 0px; background-repeat: no-repeat; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\"><span style=\"box-sizing: inherit; font-size: inherit; line-height: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; margin: 0px; padding: 0px;\">3-3.\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u958b\u793a\u8acb\u6c42\u3084\u95b2\u89a7\u7533\u8acb\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u59d4\u4efb\u72b6<\/span><\/h3>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\"><strong><span style=\"color: #e25041;\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u958b\u793a\u8acb\u6c42\u3084\u95b2\u89a7\u7533\u8acb\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u59d4\u4efb\u72b6\u306b\u306f\u62bc\u5370\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\r\n<p style=\"box-sizing: inherit; border-style: solid; border-width: 0px; background-repeat: no-repeat; padding: 0px; color: #383838; font-family: 'Noto Sans CJK JP', sans-serif, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u8acb\u6c42\u3092\u4ee3\u7406\u8005\u304c\u884c\u3046\u969b\u3001\u672c\u4eba\uff08\u59d4\u4efb\u8005\uff09\u304b\u3089\u306e\u59d4\u4efb\u72b6\u304c\u5fc5\u8981\u3067\u3059\u3002<br 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