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vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u304a\u5e03\u65bd\u306e\u9818\u53ce\u66f8\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001<strong>\u9818\u53ce\u66f8\u306e\u4ee3\u308f\u308a\u306b\u3001\u4e0b\u8a18\u306e\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u305f\u30e1\u30e2\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/strong>\u30e1\u30e2\u306e\u5f62\u5f0f\u306f\u624b\u66f8\u304d\u3067\u3082\u30a8\u30af\u30bb\u30eb\u3067\u3082\u30ef\u30fc\u30c9\u3067\u3082\u306a\u3093\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<u>\u7533\u544a\u306e\u969b\u306f<\/u><u>\u4f5c\u6210\u3057\u305f<\/u><u>\u30e1\u30e2\u304c\u6839\u62e0\u8cc7\u6599\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4ed6\u306e\u9818\u53ce\u66f8\u7b49\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/u>\u5fa1\u8eca\u4ee3\u3084\u5fa1\u81b3\u4ee3\u3068\u3057\u3066\u304a\u6e21\u3057\u3057\u305f\u91d1\u984d\u3082\u540c\u69d8\u306b\u30e1\u30e2\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u6839\u62e0\u8cc7\u6599\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u652f\u6255\u3044\u306e\u65e5\u4ed8<\/li>\n<li>\u304a\u5bfa\u306e\u540d\u524d<\/li>\n<li>\u304a\u5bfa\u306e\u4f4f\u6240<\/li>\n<li>\u304a\u5bfa\u306e\u9023\u7d61\u5148\u96fb\u8a71\u756a\u53f7<\/li>\n<li>\u652f\u6255\u3063\u305f\u91d1\u984d<\/li>\n<li>\u652f\u6255\u3044\u306e\u76ee\u7684\uff08\u300c\u304a\u5e03\u65bd\u300d\u3067OK\uff09<\/li>\n<\/ul>\n<\/div>\n<h3>\u3010\u5bfe\u51e6\u6cd5\u2461\u3011\u304a\u5bfa\u3084\u696d\u8005\u306b\u3082\u3089\u3048\u308b\u304b\u805e\u3044\u3066\u307f\u308b<\/h3>\n<p>\u4f1a\u793e\u3067<span style=\"font-size: 16px; 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color: #000000;\">\u304a\u5e03\u65bd\u306e\u91d1\u984d\u3092\u3001<\/span>\u846c\u5f0f\u8cbb\u7528\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u304a\u5e03\u65bd\u304c\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4129.htm\">No.4129\u2003\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u846c\u5f0f\u8cbb\u7528<\/a><\/p>\n<h3>3-1.\u521d\u4e03\u65e5\u3084\u56db\u5341\u4e5d\u65e5\u3001\u4e00\u5468\u5fcc\u306a\u3069\u3067\u6255\u3063\u305f\u304a\u5e03\u65bd\u306f\u5bfe\u8c61\u5916<\/h3>\n<p><strong><u>\u521d\u4e03\u65e5\u4ee5\u964d\u306e\u304a\u5e03\u65bd\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002 <\/u><\/strong><u>\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u846c\u5100\u3067\u652f\u6255\u3063\u305f\u304a\u5e03\u65bd\u306e\u307f\u3067\u3059\u3002<\/u>\u00a0\u305f\u3060\u3057\u3001\u521d\u4e03\u65e5\u6cd5\u8981\u3092\u544a\u5225\u5f0f\u3068\u540c\u3058\u65e5\u306b\u884c\u3063\u3066\u3044\u3066\u3001\u304a\u5e03\u65bd\u3082\u307e\u3068\u3081\u3066\u304a\u6e21\u3057\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5206\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u3057\u3066\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"font-size: 16px; 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color: #333333;\"><strong>\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/strong><\/span><br \/>\n\uff08\u846c\u5f0f\u8cbb\u7528\uff0913-4<br \/>\n(2)\u3000\u846c\u5f0f\u306b\u969b\u3057\u3001\u65bd\u4e0e\u3057\u305f\u91d1\u54c1\u3067\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u8077\u696d\u3001\u8ca1\u7523\u305d\u306e\u4ed6\u306e\u4e8b\u60c5\u306b\u7167\u3089\u3057\u3066\u76f8\u5f53\u7a0b\u5ea6\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u8981\u3057\u305f\u8cbb\u7528<\/strong><\/p>\n<\/blockquote>\n<p>\u3064\u307e\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u7f6e\u304b\u308c\u305f\u7acb\u5834\u3084\u76f8\u7d9a\u4eba\u306e\u72b6\u6cc1\u306a\u3069\u3092\u8e0f\u307e\u3048\u3066<\/span><strong>\u300c\u5e38\u8b58\u7684\u306a\u91d1\u984d\u300d\u304c\u9650\u5ea6<\/strong>\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3092\u8d85\u3048\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u3092\u6545\u610f\u306b\u6e1b\u3089\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u7591\u308f\u308c\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-3.\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u3072\u3068\u304c\u8ca0\u62c5\u3057\u305f\u304a\u5e03\u65bd\u306f\u63a7\u9664\u3067\u304d\u306a\u3044<\/h3>\n<p>\u76f8\u7d9a\u6a29\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u3072\u3068\u304c\u304a\u5e03\u65bd\u306e\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8cbb\u7528\u306f\u63a7\u9664\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<span style=\"font-size: 16px; 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