{"id":220497,"date":"2021-01-28T10:19:57","date_gmt":"2021-01-28T01:19:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=220497"},"modified":"2025-09-29T16:46:26","modified_gmt":"2025-09-29T07:46:26","slug":"income-article-511","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-511\/","title":{"rendered":"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b<br \/>\n<span style=\"font-size: 24px;\">\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6<\/span><span style=\"font-size: 21px;\">\u306e<\/span><span style=\"font-size: 24px;\">\u898b\u76f4\u3057<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u8c37\u53e3\u3000\u52dd\u53f8<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 2px dashed #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/h4>\n<p>\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\uff08\u4ee5\u4e0b\u300c\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u8efd\u6e1b\u63aa\u7f6e\u53c8\u306f\u52a0\u91cd\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u8efd\u6e1b\u63aa\u7f6e\u30fb\u52a0\u91cd\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3082\u3001\u4f75\u305b\u3066\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3001\u5e73\u621025\u5e74\uff13\u670829\u65e5\u4ed8\u8ab2\u7dcf\uff18\uff0d\uff11\u307b\u304b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hotei\/130329\/01.htm\" target=\"_blank\" rel=\"noopener\">\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u53ca\u3073\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u8abf\u66f8\u901a\u9054\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff12\u5e7412\u670815\u65e5\u4ed8\u8ab2\u7dcf\uff19\uff0d91\u306b\u3088\u308a\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u4f75\u305b\u3066\uff26\uff21\uff31\u3082\u6539\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u306f\u3001\u5c11\u3057\u99b4\u67d3\u307f\u306e\u8584\u3044\u5236\u5ea6\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u5168\u4f53\u50cf\u304c\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u3001\u5236\u5ea6\u6982\u8981\u3068\u3068\u3082\u306b\u6539\u6b63\u5185\u5bb9\u7b49\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"padding: 10px; border: 3px solid #666699; background-color: #dfecf9; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u2160\u3000\u6539\u6b63\u524d\u306e\u5236\u5ea6\u6982\u8981<\/strong><\/h4>\n<p>\u6700\u521d\u306b\u3001\u6539\u6b63\u524d\u306e\u5236\u5ea6\u6982\u8981\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u5c45\u4f4f\u8005\uff08\u975e\u6c38\u4f4f\u8005\u3092\u9664\u304f\uff09\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u305d\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c5,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u56fd\u5916\u8ca1\u7523\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u56fd\u5916\u8ca1\u7523\u306e\u7a2e\u985e\u3001\u6570\u91cf\u53ca\u3073\u4fa1\u984d\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u8abf\u66f8\uff08\u4ee5\u4e0b\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u300d\u3068\u3044\u3046\uff09\u3092\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e74\u306e\uff13\u670815\u65e5\u307e\u3067\u306b\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4ee5\u4e0b\u300c\u8abf\u66f8\u6cd5\u300d\u3068\u3044\u3046\uff09\uff15\u2460\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u671f\u9650\uff08\u305d\u306e\u5e74\u306e\u7fcc\u5e74\u306e\uff13\u670815\u65e5<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\uff09\u307e\u3067\u306b\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u3067\u6b7b\u4ea1\u3057\u3001\u53c8\u306f\u51fa\u56fd\u3057\u305f\u3068\u304d\u306f\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u306f\u8981\u3057\u306a\u3044\uff08\u8abf\u66f8\u6cd5\uff15\u2460\u305f\u3060\u3057\u66f8\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u9069\u7528\u5bfe\u8c61\u8005\u3001\u56fd\u5916\u8ca1\u7523\u306e\u610f\u7fa9\u53ca\u3073\u4fa1\u984d\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3001\u63d0\u51fa\u5148\u7a0e\u52d9\u7f72\u9577\u7b49\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/kokugai_zaisan\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff28\uff30\u306e\uff26\uff21\uff31\u7b49<\/a>\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000<span style=\"color: #b22222;\">\u3014\u7de8\u96c6\u90e8\u8ffd\u8a18\uff1a2021\/2\/5\u3015<\/span>\u4ee4\u548c\uff12\u5e74\u5206\u306e\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff13\u5e74\uff14\u670815\u65e5\uff08\u6728\uff09\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/faq\/pdf\/faq.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff28\uff30\u306e\uff26\uff21\uff31<\/a>\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u8efd\u6e1b\u63aa\u7f6e\u53c8\u306f\u52a0\u91cd\u63aa\u7f6e<\/strong><\/h4>\n<p>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u306f\u3001\u81ea\u5df1\u306e\u4fdd\u6709\u3059\u308b\u56fd\u5916\u8ca1\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u7d0d\u7a0e\u8005\u672c\u4eba\u304b\u3089\u63d0\u51fa\u3092\u6c42\u3081\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u9069\u6b63\u306a\u8abf\u66f8\u63d0\u51fa\u306b\u5411\u3051\u305f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306b\u8ff0\u3079\u308b\u3088\u3046\u306b\u3001\u7279\u4f8b\u3068\u3057\u3066\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u8efd\u6e1b\u63aa\u7f6e\u53c8\u306f\u52a0\u91cd\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3054\u304f\u7c21\u5358\u306b\u8a00\u3048\u3070\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8a18\u8f09\u3055\u308c\u305f\u56fd\u5916\u8ca1\u7523\u306b\u95a2\u3057\u3066\u6240\u5f97\u7a0e\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u3058\uff09\u53c8\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u7b49\u306b\u3088\u308b\u4fee\u6b63\u7533\u544a\u7b49\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u4fee\u6b63\u7533\u544a\u7b49\u306b\u3088\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u3092\uff15\uff05\u8efd\u6e1b\u3059\u308b\u4e00\u65b9\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u53c8\u306f\u63d0\u51fa\u3055\u308c\u305f\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306b\u4fee\u6b63\u7533\u544a\u7b49\u306e\u57fa\u56e0\u3068\u306a\u308b\u56fd\u5916\u8ca1\u7523\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\uff08\u91cd\u8981\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u4e0d\u5341\u5206\u306a\u5834\u5408\u3092\u542b\u3080\uff09\u306b\u306f\u3001\u5f53\u8a72\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u7b49\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u3092\uff15\uff05\u52a0\u91cd\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u3063\u305f\uff08\u65e7\u8abf\u66f8\u6cd5\uff16\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u3042\u308b\u5834\u5408\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u8efd\u6e1b\u63aa\u7f6e<\/strong><\/h4>\n<p>\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u53c8\u306f\u56fd\u5916\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u306b\u95a2\u3057\u7533\u544a\u6f0f\u308c\uff08\u904e\u5c11\u7533\u544a\uff09\u53c8\u306f\u7121\u7533\u544a\uff08\u4ee5\u4e0b\u300c\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u4e8b\u5b9f\u300d\u3068\u3044\u3046\uff09\u306b\u3088\u308b\u4fee\u6b63\u7533\u544a\u66f8\u82e5\u3057\u304f\u306f\u671f\u9650\u5f8c\u7533\u544a\u66f8\u306e\u63d0\u51fa\u53c8\u306f\u66f4\u6b63\u82e5\u3057\u304f\u306f\u6c7a\u5b9a\uff08\u4ee5\u4e0b\u300c\u4fee\u6b63\u7533\u544a\u7b49\u300d\u3068\u3044\u3046\uff09\u304c\u3042\u308a\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u63d0\u51fa\u671f\u9650\uff08\u7fcc\u5e74\uff13\u670815\u65e5\u307e\u3067\uff09\u5185\u306b\u63d0\u51fa\u3055\u308c\u305f\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306b\u3001\u305d\u306e\u4fee\u6b63\u7533\u544a\u7b49\u306e\u57fa\u56e0\u3068\u306a\u308b\u56fd\u5916\u8ca1\u7523\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u3053\u306e\u4fee\u6b63\u7533\u544a\u7b49\u306b\u3064\u304d\u8ab2\u3055\u308c\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u300c\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u4e8b\u5b9f\u300d\u306b\u57fa\u3065\u304f\u672c\u7a0e\u984d\uff08\u52a0\u7b97\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u672c\u7a0e\u984d\uff09\u306e\uff15\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\uff08\u65e7\u8abf\u66f8\u6cd5\uff16\u2460\uff09\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u300d\u306f\u3001\u56fd\u5916\u8ca1\u7523\u306b\u76f4\u63a5\u57fa\u56e0\u3057\u3066\u751f\u305a\u308b\u300c\u6240\u5f97\u300d\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u3067\u3042\u308b\uff08\u8abf\u66f8\u6cd5\u65bd\u884c\u4ee411\u2460\u3001\u8abf\u66f8\u6cd5\u898f\u524713\uff09\u3002\u4f8b\u3048\u3070\u3001\u56fd\u5916\u8ca1\u7523\u304b\u3089\u751f\u305a\u308b\u5229\u5b50\u30fb\u914d\u5f53\u3001\u56fd\u5916\u8ca1\u7523\u306e\u8cb8\u4ed8\u3051\u30fb\u8b72\u6e21\u3001\u56fd\u5916\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306e\u884c\u4f7f\u6240\u5f97\u3001\u56fd\u5916\u751f\u547d\u4fdd\u967a\u91d1\u30fb\u56fd\u5916\u5e74\u91d1\u305d\u306e\u4ed6\u56fd\u5916\u8ca1\u7523\u306b\u57fa\u56e0\u3057\u3066\u751f\u305a\u308b\u6240\u5f97\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\uff08\u4e0b\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u52a0\u91cd\u63aa\u7f6e\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\uff09\u3002\u3053\u306e\u70b9\u306f\u3001\u56fd\u5916\u8ca1\u7523\u81ea\u4f53\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3046\u308b\u300c\u76f8\u7d9a\u7a0e\u300d\u3068\u7570\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u7b49\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u52a0\u91cd\u63aa\u7f6e<\/strong><\/h4>\n<p>\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u7533\u544a\u6f0f\u308c\uff08\u904e\u5c11\u7533\u544a\uff09\u53c8\u306f\u7121\u7533\u544a\u306b\u3088\u308b\u4fee\u6b63\u7533\u544a\u7b49\uff08\u6b7b\u4ea1\u3057\u305f\u8005\u306b\u4fc2\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u304c\u3042\u308a\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u63d0\u51fa\u671f\u9650\u5185\u306b\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u3068\u304d\u53c8\u306f\u63d0\u51fa\u3055\u308c\u305f\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306b\u305d\u306e\u4fee\u6b63\u7533\u544a\u7b49\u306e\u57fa\u56e0\u3068\u306a\u308b\u56fd\u5916\u8ca1\u7523\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u304c\u306a\u3044\u3068\u304d\uff08\u91cd\u8981\u306a\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u3092\u542b\u3080\uff09\u306f\u3001\u3053\u306e\u4fee\u6b63\u7533\u544a\u7b49\u306b\u3064\u304d\u8ab2\u3055\u308c\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u300c\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u4e8b\u5b9f\u300d\u306b\u57fa\u3065\u304f\u672c\u7a0e\u984d\uff08\u52a0\u7b97\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u3079\u304d\u672c\u7a0e\u984d\uff09\u306e\uff15\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\uff08\u65e7\u8abf\u66f8\u6cd5\uff16\u2461\uff09\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u3053\u3053\u3067\u7279\u306b\u7559\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u304c\u3001\u6539\u6b63\u524d\u306e\u52a0\u91cd\u63aa\u7f6e\u306f\u6240\u5f97\u7a0e\u306e\u307f\u304c\u5bfe\u8c61\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u52a0\u91cd\u63aa\u7f6e\u306f\u7121\u304b\u3063\u305f\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span> \u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u3068\u304a\u308a\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4fee\u6b63\u7533\u544a\u7b49\u306e\u57fa\u56e0\u3068\u306a\u308b\u56fd\u5916\u8ca1\u7523\u306b\u3064\u3044\u3066\u300c\u91cd\u8981\u306a\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u300d\u306f\u3001\u8a18\u8f09\u304c\u306a\u304b\u3063\u305f\u3068\u304d\u53c8\u306f\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u306a\u304b\u3063\u305f\u3068\u304d\u3068\u540c\u69d8\u306b\u52a0\u91cd\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304c\u3001\u3053\u306e\u300c\u91cd\u8981\u306a\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u300d\u3068\u306f\u3001\u7533\u544a\u6f0f\u308c\u7b49\u306e\u57fa\u56e0\u3068\u306a\u308b\u56fd\u5916\u8ca1\u7523\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u7279\u5b9a\u306b\u5fc5\u8981\u306a\u300c\u56fd\u5916\u8ca1\u7523\u306e\u7a2e\u985e\u3001\u6570\u91cf\u3001\u4fa1\u984d\u3001\u6240\u5728\u300d\u3068\u3044\u3063\u305f\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u304d\u3001\u8a18\u8f09\u8aa4\u308a\u53c8\u306f\u8a18\u8f09\u4e8b\u9805\u306e\u4e00\u90e8\u304c\u6b20\u3051\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u56fd\u5916\u8ca1\u7523\u306e\u7279\u5b9a\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u3092\u3044\u3046\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hotei\/130329\/pdf\/01.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u8abf\u66f8\u901a\u9054\uff16\uff0d\uff13<\/a>\u3001\u8abf\u66f8\u6cd5\u898f\u524712\u2460\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u671f\u9650\u5f8c\u306b\u63d0\u51fa\u3055\u308c\u305f\u8abf\u66f8\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u304c\u63d0\u51fa\u671f\u9650\u5f8c\u306b\u63d0\u51fa\u3055\u308c\u3001\u304b\u3064\u3001\u4fee\u6b63\u7533\u544a\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u3001\u5f53\u8a72\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u53c8\u306f\u56fd\u5916\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u8abf\u67fb\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u304c\u3042\u308b\u3079\u304d\u3053\u3068\u3092\u4e88\u77e5\u3057\u3066\u3055\u308c\u305f\u3082\u306e\u3067\u306a\u3044\u3068\u304d\u306f\u3001\u5f53\u8a72\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306f\u300c\u63d0\u51fa\u671f\u9650\u5185\u306b\u63d0\u51fa\u3055\u308c\u305f\u3082\u306e\u300d\u3068\u307f\u306a\u3057\u3066\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u53c8\u306f<strong>\uff08\uff12\uff09<\/strong>\u306e\u8efd\u6e1b\u63aa\u7f6e\u30fb\u52a0\u91cd\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\uff08\u65e7\u8abf\u66f8\u6cd5\uff16\u2463\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6545\u610f\u306e\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u4e0d\u63d0\u51fa\u7b49\u306b\u5bfe\u3059\u308b\u7f70\u5247\u898f\u5b9a<\/strong><\/h4>\n<p>\u3053\u306e\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u6545\u610f\u306b\u3001\u4e0d\u63d0\u51fa\u3001\u865a\u507d\u8a18\u8f09\u306b\u3088\u308b\u63d0\u51fa\u3001\u865a\u507d\u7b54\u5f01\u7b49\u306e\u884c\u70ba\u3092\u3057\u305f\u8005\u306b\u5bfe\u3057\u3066\u3001\u7f70\u5247\u898f\u5b9a\uff08\uff11\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\uff09\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u8abf\u66f8\u6cd5\uff19\u300110\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u72b6\u6cc1\u7b49<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\uff28\uff30\u306b\u304a\u3044\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/release\/pdf\/0020001-025.pdf\" target=\"_blank\" rel=\"noopener\">\u5e73\u621030\u5e74\u5206\uff08\u5e73\u621030\u5e7412\u670831\u65e5\u6642\u70b9\uff09\u306e\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u72b6\u6cc1<\/a>\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u63d0\u51fa\u72b6\u6cc1<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u7dcf\u63d0\u51fa\u4ef6\u6570\uff1a9,961\u4ef6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u7dcf\u8ca1\u7523\u984d\uff1a\uff13\u51468,965\u5104\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u8ca1\u7523\u306e\u7a2e\u985e\u5225\u7dcf\u984d\uff08\u4e3b\u306a\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6709\u4fa1\u8a3c\u5238\uff1a\uff12\u51461,135\u5104\u5186\uff0854.2\uff05\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9810\u8caf\u91d1\uff1a5,771\u5104\u5186\uff0814.8\uff05\uff09<\/p>\n<p style=\"margin-left: 15px; 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