{"id":110775,"date":"2016-11-28T10:31:56","date_gmt":"2016-11-28T01:31:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=110775"},"modified":"2017-05-08T18:30:32","modified_gmt":"2017-05-08T09:30:32","slug":"tax-report-37","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-37\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u5ef6\u671f\u306b\u4fc2\u308b\u7a0e\u5236\u95a2\u9023\u6cd5\u304c11\u670828\u65e5\u4ed8\u3051\u5b98\u5831\u53f7\u5916\u7b2c261\u53f7\u306b\u3066\u516c\u5e03\u3001\u540c\u65e5\u65bd\u884c\uff5e10\uff05\u5f15\u4e0a\u3052\u53ca\u3073\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u306f\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u3078"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u5ef6\u671f\u306b\u4fc2\u308b\u7a0e\u5236\u95a2\u9023\u6cd5\u304c<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>11\u670828\u65e5\u4ed8\u3051\u5b98\u5831\u53f7\u5916\u7b2c261\u53f7\u306b\u3066\u516c\u5e03\u3001\u540c\u65e5\u65bd\u884c<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e10\uff05\u5f15\u4e0a\u3052\u53ca\u3073\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u306f\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u3078<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u6d88\u8cbb\u7a0e\u738710\uff05\u5f15\u4e0a\u3052\u306e\uff12\u5e74\u534a\u5ef6\u671f\u3092\u5b9a\u3081\u305f\u7a0e\u5236\u95a2\u9023\u6cd5\u6848\u304c11\u670818\u65e5\u306e\u53c2\u8b70\u9662\u672c\u4f1a\u8b70\u3067\u306e\u53ef\u6c7a\u3001\u4eca\u56fd\u4f1a\u3067\u306e\u6210\u7acb\u3092\u53d7\u3051\u300111\u670828\u65e5\u4ed8\u3051<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/kanpou.npb.go.jp\/old\/20161128\/20161128g00261\/20161128g002610000f.html\" 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title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/192diet\/index.htm\" target=\"_blank\">\u793e\u4f1a\u4fdd\u969c\u306e\u5b89\u5b9a\u8ca1\u6e90\u306e\u78ba\u4fdd\u7b49\u3092\u56f3\u308b\u7a0e\u5236\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u3092\u884c\u3046\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u56fd\u7a0e\u95a2\u4fc2\u6539\u6b63\u6cd5\uff09\u3068\u3001\u5730\u65b9\u7a0e\u306b\u95a2\u3059\u308b\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/menu_hourei\/k_houan.html\" target=\"_blank\">\u793e\u4f1a\u4fdd\u969c\u306e\u5b89\u5b9a\u8ca1\u6e90\u306e\u78ba\u4fdd\u7b49\u3092\u56f3\u308b\u7a0e\u5236\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u3092\u884c\u3046\u305f\u3081\u306e\u5730\u65b9\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u4ea4\u4ed8\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u5730\u65b9\u7a0e\u95a2\u4fc2\u6539\u6b63\u6cd5\uff09\u306e\uff12\u6cd5\u53ca\u3073\u95a2\u9023\u3059\u308b\u653f\u7701\u4ee4\u3067\u3042\u308a\u3001\u6539\u6b63\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\uff18\u6708\u306b<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/132828.html\" target=\"_blank\">\u4e0e\u515a\u304c\u516c\u8868<\/a>\u3057\u540c\u6708<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/280824shouhizei_mokuji.htm\" target=\"_blank\">\u95a3\u8b70\u6c7a\u5b9a<\/a>\u3055\u308c\u305f\u300c\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5909\u66f4\u306b\u4f34\u3046\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u300d\uff08\u4ee5\u4e0b\u300c\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u300d\uff09\u306b\u6e96\u3058\u305f\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5909\u66f4\u306b\u4f34\u3046\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u300d\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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\/>\n\u21d2\u6d88\u8cbb\u7a0e\u738710\uff05\u5f15\u4e0a\u3052\uff0b\u8efd\u6e1b\u7a0e\u7387\u30b9\u30bf\u30fc\u30c8\uff08\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5e73\u621033\u5e74\uff082021\u5e74\uff0910\u6708\uff11\u65e5<\/span><br \/>\n\u21d2\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u53d7\u4ed8\u30b9\u30bf\u30fc\u30c8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5e73\u621035\u5e74\uff082023\u5e74\uff0910\u6708\uff11\u65e5<\/span><br \/>\n\u21d2\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u5c0e\u5165<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5927\u898f\u6a21\u4e8b\u696d\u8005\u3078\u306e\u7a0e\u984d\u8a08\u7b97\u7279\u4f8b\u306f\u63aa\u7f6e\u305b\u305a\u8a72\u5f53\u6761\u9805\u3092\u524a\u9664<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u5f53\u521d\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u5927\u898f\u6a21\u4e8b\u696d\u8005\uff08\u57fa\u6e96\u671f\u9593\uff08\u6cd5\u4eba\uff1a\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\u3001\u500b\u4eba\uff1a\u524d\u3005\u5e74\uff09\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad85,000\u4e07\u5186\u8d85\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8907\u6570\u7a0e\u7387\u306b\u5bfe\u5fdc\u3057\u305f\u58f2\u4e0a\u7a0e\u984d\u30fb\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u4e2d\u5c0f\u4e8b\u696d\u8005\u5411\u3051\u306b\u8b1b\u3058\u3089\u308c\u305f\u8a08\u7b97\u7279\u4f8b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u6642\u9650\u7684\u306b\u9069\u7528\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u4e0a\u8a18\u300c\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u300d\u306b\u304a\u3044\u3066\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u3092\u300c\u63aa\u7f6e\u3057\u306a\u3044\u300d\u3053\u3068\u3068\u3055\u308c\u305f\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u6761\u9805\uff08<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u7b49\u304c\uff13\u670831\u65e5\u4ed8\u5b98\u5831\uff1a\u7279\u5225\u53f7\u5916\u7b2c13\u53f7\u306b\u3066\u516c\u5e03\uff5e\u65bd\u884c\u65e5\u306f\u539f\u5247\uff14\u6708\uff11\u65e5\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-31\/\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5<\/a>\u9644\u5247\u7b2c41\u6761\uff5e43\u6761\uff09\u304c\u524a\u9664\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u5927\u898f\u6a21\u4e8b\u696d\u8005\u306f10\uff05\u5f15\u4e0a\u3052\u6642\u3088\u308a\u3001\u58f2\u4e0a\u3052\u53c8\u306f\u4ed5\u5165\u308c\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u884c\u3046\u7a0e\u984d\u8a08\u7b97\u306e\u539f\u5247\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8a08\u7b97\u7279\u4f8b\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/01.pdf#page=3\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d\u3092\u53c2\u7167\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3001\u5927\u5e45\u62e1\u5145\u306f\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306e\u5951\u7d04\u7de0\u7d50\u304b\u3089<\/strong><\/h4>\n<p>\u672c\u5e7410\u6708\u3088\u308a\u5927\u5e45\u306a\u62e1\u5145\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e\uff12\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u62e1\u5145\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u306a\u308b\u5951\u7d04\u6642\u671f\u304c\u4e0b\u8868<strong>\uff08\uff11\uff09<\/strong>\u306e\u901a\u308a\u300c\u5e73\u621031\u5e74\uff14\u6708\uff5e\u300d\u3068\uff12\u5e74\u534a\u5ef6\u671f\u3055\u308c\u3001\u305d\u306e\u9593\u306f\u4e0b\u8868<strong>\uff08\uff12\uff09<\/strong>\u306e\u73fe\u884c\u5236\u5ea6\u304c\u7d99\u7d9a\u3055\u308c\u308b\uff08\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u306b\u5411\u3051\u305f\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145\u6642\u671f\u3082\u540c\u69d8\u306b\u5ef6\u671f\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D3D3D3;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u7279\u5225\u4f4f\u5b85\u8cc7\u91d1\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/strong>\u3000\u203b\u6d88\u8cbb\u7a0e\u738710\uff05\u3092\u524d\u63d0<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/sokuho-zeiseisochi1-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102884\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/sokuho-zeiseisochi1-1-2.png\" alt=\"\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u53d6\u5f97\u7b49\u306b\u4fc2\u308b \u5951\u7d04\u306e\u7de0\u7d50\u671f\u9593 \u8010\u9707\u7b49 \u4f4f\u5b85\u7528\u5bb6\u5c4b \u5de6\u8a18\u4ee5\u5916\u306e \u4f4f\u5b85\u7528\u5bb6\u5c4b \u73fe \u884c \u6539\u6b63\u6848 \u5e73\u621028\u5e7410\u6708\uff5e \u5e73\u621029\u5e749\u6708 \u5e73\u621031\u5e744\u6708\uff5e \u5e73\u621032\u5e743\u6708 3,000\u4e07\u5186 2,500\u4e07\u5186 \u5e73\u621029\u5e7410\u6708\uff5e \u5e73\u621030\u5e749\u6708 \u5e73\u621032\u5e744\u6708\uff5e \u5e73\u621033\u5e743\u6708 1,500\u4e07\u5186 1,000\u4e07\u5186 \u5e73\u621030\u5e7410\u6708\uff5e \u5e73\u621031\u5e746\u6708 \u5e73\u621033\u5e744\u6708\uff5e \u5e73\u621033\u5e7412\u6708 1,200\u4e07\u5186 700\u4e07\u5186\" width=\"873\" height=\"338\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u4f4f\u5b85\u8cc7\u91d1\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/sokuho-zeiseisochi1-2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102883\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/sokuho-zeiseisochi1-2-2.png\" alt=\"\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u53d6\u5f97\u7b49\u306b\u4fc2\u308b \u5951\u7d04\u306e\u7de0\u7d50\u671f\u9593 \u8010\u9707\u7b49 \u4f4f\u5b85\u7528\u5bb6\u5c4b \u5de6\u8a18\u4ee5\u5916\u306e \u4f4f\u5b85\u7528\u5bb6\u5c4b \u73fe \u884c \u6539\u6b63\u6848 \u5e73\u621028\u5e741\u6708\uff5e \u5e73\u621029\u5e749\u6708 \u5e73\u621028\u5e741\u6708\uff5e \u5e73\u621032\u5e743\u6708 1,200\u4e07\u5186 700\u4e07\u5186 \u5e73\u621029\u5e7410\u6708\uff5e \u5e73\u621030\u5e749\u6708 \u5e73\u621032\u5e744\u6708\uff5e \u5e73\u621033\u5e743\u6708 1,000\u4e07\u5186 500\u4e07\u5186 \u5e73\u621030\u5e7410\u6708\uff5e \u5e73\u621031\u5e746\u6708 \u5e73\u621033\u5e744\u6708\uff5e \u5e73\u621033\u5e7412\u6708 800\u4e07\u5186 300\u4e07\u5186\" width=\"873\" height=\"338\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D3D3D3;\"><\/div>\n<p>\u3055\u3089\u306b\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e\uff13\uff09\u306e\u9069\u7528\u671f\u9650\u3082\u5e73\u621033\u5e7412\u670831\u65e5\u3078\uff12\u5e74\u534a\u5ef6\u9577\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\u306e\u5404\u7279\u4f8b\u306f\u73fe\u884c\u5236\u5ea6\u3092\u5e73\u621033\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577<\/strong><\/h4>\n<p>\u5e73\u621031\u5e74\uff16\u670830\u65e5\u307e\u3067\u306e\u9069\u7528\u671f\u9650\u3068\u3055\u308c\u3066\u3044\u305f\u4f4f\u5b85\u53d6\u5f97\u306b\u4fc2\u308b\u4e0b\u8a18\u306e\u5404\u7279\u4f8b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3079\u3066\u5e73\u621033\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u305f\uff08\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u304a\u3051\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u671f\u9650\u3092\u5e73\u621033\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u7279\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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