{"id":25675,"date":"2013-10-03T10:10:58","date_gmt":"2013-10-03T01:10:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=25675"},"modified":"2025-09-24T13:35:23","modified_gmt":"2025-09-24T04:35:23","slug":"law-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/law-29\/","title":{"rendered":"\u5e38\u8b58\u3068\u3057\u3066\u306e\u30d3\u30b8\u30cd\u30b9\u6cd5\u5f8b\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u30d3\u30b8\u30cd\u30b9\u3068\u6587\u66f8\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e38\u8b58\u3068\u3057\u3066\u306e\u30d3\u30b8\u30cd\u30b9\u6cd5\u5f8b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30d3\u30b8\u30cd\u30b9\u3068\u6587\u66f8\uff08\u305d\u306e\uff11\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u77e2\u91ce\u3000\u5343\u79cb<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u30d3\u30b8\u30cd\u30b9\u306b\u306f\u306a\u305c\u6587\u66f8\u304c\u5fc5\u8981\u304b<\/strong><\/h4>\n<p>\u30d3\u30b8\u30cd\u30b9\u306b\u306f\u6587\u66f8\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u5834\u5408\u304c\u591a\u304f\uff64\u305d\u306e\u3046\u3061\u6a29\u5229\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u3082\u306e\u3084\uff64\u305d\u308c\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3092\u300c\u6cd5\u5f8b\u6587\u66f8\u300d\u3068\u547c\u3076\uff61<\/p>\n<p>\u305d\u306e\u4ee3\u8868\u4f8b\u306f\uff64\u55b6\u696d\u95a2\u4fc2\u3067\u3044\u3048\u3070\uff64\u9818\u53ce\u8a3c\uff64\u8acb\u6c42\u66f8\uff64\u6ce8\u6587\u66f8\uff64\u6ce8\u6587\u8acb\u66f8\uff64\u50ac\u544a\u66f8\uff64\u5831\u544a\u66f8\uff64\u5951\u7d04\u66f8\uff64\u59d4\u4efb\u72b6\u306a\u3069\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u5f62\u5f0f\u306b\u3064\u3044\u3066\u3001\u3069\u306e\u3088\u3046\u306b\u4f5c\u308b\u3079\u304d\u304b\u306a\u3069\u306e\u6cd5\u5f8b\u4e0a\u306e\u5236\u7d04\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5b58\u5728\u3057\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u3082\u3068\u3082\u3068\u79c1\u7684\u81ea\u6cbb\u306e\u539f\u5247\uff08\u79c1\u6cd5\u4e0a\u306e\u5927\u539f\u5247\uff09\u3068\u305d\u308c\u304b\u3089\u6d3e\u751f\u3059\u308b\u5951\u7d04\u81ea\u7531\u306e\u539f\u5247\uff08\u7de0\u7d50\u306e\u81ea\u7531\uff64\u76f8\u624b\u65b9\u9078\u629e\u306e\u81ea\u7531\uff64\u5185\u5bb9\u6c7a\u5b9a\u306e\u81ea\u7531\uff64\u65b9\u5f0f\u306e\u81ea\u7531\u3002\u3053\u306e\uff14\u3064\u306e\u81ea\u7531\u304c\u542b\u307e\u308c\u3066\u3044\u308b\uff09\u306b\u7531\u6765\u3059\u308b\u3002<\/p>\n<p>\u300c\u79c1\u7684\u81ea\u6cbb\u306e\u539f\u5247\u300d\u3068\u306f\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u4ed6\u4eba\u306b\u8ff7\u60d1\u3092\u304b\u3051\u306a\u3044\u9650\u308a\u79c1\u4eba\u9593\u306e\u3053\u3068\u306f\u81ea\u7531\u3067\u3042\u308b\u3001\u5b98\u306f\u4f59\u8a08\u306a\u898f\u5236\u3092\u3057\u306a\u3044\u3001\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308a\u3001\u6b74\u53f2\u4e0a\u3001\u4eba\u6c11\u304c\u56fd\u5bb6\u6a29\u529b\u304b\u3089\u52dd\u3061\u53d6\u3063\u3066\u304d\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u65b9\u5f0f\u3082\u5185\u5bb9\u3082\u898f\u5236\u304c\u306a\u304f\u3001\u66f8\u9762\u306b\u3059\u308b\u304b\u3057\u306a\u3044\u304b\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\u76db\u308a\u8fbc\u3080\u304b\u3082\u81ea\u7531\u306a\u306e\u3067\u3042\u308b\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u91cd\u8981\u306a\u3082\u306e\u3067\u3042\u308c\u3070\u66f8\u9762\u5316\u304c\u671b\u307e\u3057\u3044\u3057\uff64\u5185\u5bb9\u7684\u306b\u3082\uff64\u6700\u5c0f\u9650\uff62\u3044\u3064\uff63\uff62\u8ab0\u304c\uff63\uff62\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\uff63\uff62\u8ab0\u5b9b\u306b\uff63\uff08\uff14\uff37\uff09\u66f8\u3044\u305f\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\uff61<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u65b9\u5f0f\u306b\u6cd5\u5f8b\u4e0a\u306e\u5236\u7d04\u304c\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u6587\u66f8\u3092\u4f5c\u3063\u3066\u3082\u4f5c\u3089\u306a\u304f\u3066\u3082\u3088\u3044\u306f\u305a\u306a\u306e\u306b\u3001\u306a\u305c\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u306e\u304b\uff61<!--more--><\/p>\n<p>\u305d\u308c\u306f\u4ee5\u4e0b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u5185\u5bb9\u306e\u660e\u78ba\u6027\u3092\u62c5\u4fdd\u3059\u308b<\/strong>\uff08\u3059\u306a\u308f\u3061\u3001\u8aa4\u89e3\uff64\u601d\u3044\u9055\u3044\uff64\u5fd8\u5374\u7b49\u3092\u9632\u3050\uff09<\/p>\n<p>\u66f8\u9762\u5316\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u304a\u4e92\u3044\u306e\u610f\u601d\u3092\u518d\u78ba\u8a8d\u3067\u304d\u308b\u3057\uff64\u5185\u5bb9\u304c\u8907\u96d1\u306a\u5834\u5408\u306b\u5fd8\u5374\u7b49\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u3053\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u8003\u3048\u308c\u3070\u3001\u62c5\u5f53\u8005\u306e\u8a18\u61b6\u3060\u3051\u306b\u4efb\u305b\u3066\u304a\u304f\u3088\u3046\u306a\u3053\u3068\u3067\u306f\u78ba\u5b9f\u306a\u56de\u53ce\u306f\u671b\u3081\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308d\u3046\u3002<br \/>\n\u307e\u305f\u5185\u5bb9\u306e\u660e\u78ba\u6027\u306f\u3001\u6b21\u306e<strong>\u2461<\/strong>\u306e\u524d\u63d0\u3068\u3082\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u5f8c\u65e5\u306e\u8a3c\u62e0\u3068\u306a\u308b<\/strong>\uff08\u3059\u306a\u308f\u3061\u3001\u7d1b\u4e89\u3068\u306a\u3063\u305f\u5834\u5408\u306b\uff64\u6c34\u639b\u3051\u8ad6\u3092\u9632\u6b62\u3057\uff64\u88c1\u5224\u4e0a\u306e\u5f37\u529b\u306a\u8a3c\u62e0\u3068\u306a\u308b\uff09<\/p>\n<p>\u88c1\u5224\u4e0a\u306e\u8a3c\u62e0\u3068\u3057\u3066\u306f\u3001\u66f8\u9762\u306e\u307f\u306a\u3089\u305a\u8a3c\u4eba\u306e\u8a3c\u8a00\u3082\u6cd5\u5f8b\u4e0a\u306f\u5747\u3057\u304f\u8a3c\u62e0\u3068\u3057\u3066\u540c\u3058\u6271\u3044\u306a\u306e\u3067\u3042\u308b\u304c\u3001\u4eba\u8a3c\uff08\u8a3c\u4eba\u306e\u8a3c\u8a00\uff09\u3068\u66f8\u8a3c\uff08\u66f8\u9762\u306b\u3088\u308b\u8a3c\u62e0\uff09\u306b\u306f\u5b9f\u52d9\u4e0a\u8a3c\u660e\u529b\u306e\u9055\u3044\u304c\u3042\u308a\uff64\u4e00\u822c\u306b\u66f8\u8a3c\u306e\u65b9\u304c\u5f37\u529b\u3067\u3042\u308b\uff61<\/p>\n<p>\u305d\u306e\u7406\u7531\u306f\u3001\u5229\u5bb3\u304c\u7d61\u3080\u3068\u4eba\u9593\u306f\u5618\u3092\u3064\u304f\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u3044\u304d\u304a\u3044\u88c1\u5224\u5b98\u306f\u66f8\u8a3c\u306b\u91cd\u304d\u3092\u7f6e\u304f\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001\u305f\u3068\u3048\u8a34\u8a1f\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u3082\u3001\u52dd\u8a34\u5224\u6c7a\u304c\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u76f8\u624b\u65b9\u306f\u8a34\u8a1f\u3067\u4e89\u3063\u3066\u3082\u6557\u8a34\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u308f\u3051\u3067\u3042\u308b\u304b\u3089\u3001\u624b\u9593\u30d2\u30de\u3092\u304b\u3051\u3066\u3082\u7121\u99c4\u306b\u306a\u308a\u3001\u305d\u308c\u306a\u3089\u4e89\u308f\u305a\u306b\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u7d1b\u4e89\u306e\u6291\u6b62\u529b\u306b\u3082\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4f5c\u6210\u304c\u671b\u307e\u3057\u3044\u6587\u66f8<\/strong><\/h4>\n<p>\u79c1\u7684\u81ea\u6cbb\u306e\u539f\u5247\u304b\u3089\u3001\u539f\u5247\u3068\u3057\u3066\u6cd5\u5f8b\u4e0a\u6587\u66f8\u4f5c\u6210\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306f\u5c11\u306a\u3044\u3002<br \/>\n\u4ee5\u4e0b\u3001\u6cd5\u5f8b\u4e0a\u6587\u66f8\u4f5c\u6210\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u304c\u3001\u5f8c\u65e5\u306e\u8a3c\u62e0\u3068\u3059\u308b\u610f\u5473\u3067\u4f5c\u6210\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u6587\u66f8\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3002<br \/>\n\u5185\u5bb9\u3068\u3057\u3066\u306f\u6700\u5c0f\u9650\u3001\u524d\u8ff0\u306e\uff14\uff37\u306f\u843d\u3055\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3002\u306a\u304a\u3001\u5951\u7d04\u66f8\u306b\u3064\u3044\u3066\u306f\u7a3f\u3092\u6539\u3081\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u300c\u9818\u53ce\u8a3c\u300d\u306e\u8a18\u8f09\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u91d1\u92ad\u3092\u652f\u6255\u3063\u305f\u3068\u304d\u306b\u306f\u9818\u53ce\u8a3c\u3092\u8acb\u6c42\u3067\u304d\u308b\uff61\u3053\u308c\u306f\u300c\u76f8\u624b\u65b9\u304c\u9818\u53ce\u8a3c\u3092\u51fa\u3055\u306a\u3044\u3068\u304d\u306b\u306f\u652f\u6255\u3044\u3092\u62d2\u5426\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\uff61<\/p>\n<p>\u305d\u3057\u3066\u9818\u53ce\u8a3c\u306e\u8a3c\u660e\u529b\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\uff64\u4ee5\u4e0b\u306e\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u6700\u5c11\u9650\u5fc5\u8981\u3067\u3042\u308b\uff61<\/p>\n<p><strong>\u2460\u3000\u9818\u53ce\u91d1\u984d<\/strong><br \/>\n\u3067\u304d\u308b\u3060\u3051\u30bf\u30a4\u30d7\u7b49\u3067\u5370\u5237\u3057\u305f\u3082\u306e\u304c\u671b\u307e\u3057\u3044\u3002\u624b\u66f8\u304d\u306e\u5834\u5408\u306f\u7b97\u7528\u6570\u5b57\u306e\u307f\u306a\u3089\u305a\u3001\u6f22\u6570\u5b57\u3092\u4f75\u8a18\u3059\u308b\u65b9\u304c\u30d9\u30bf\u30fc\u3067\u3042\u308b\u3002<br \/>\n\u3082\u3061\u308d\u3093\u624b\u66f8\u304d\u306e\u7b97\u7528\u6570\u5b57\u306f\u5909\u9020\u304c\u5bb9\u6613\u3060\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b97\u7528\u6570\u5b57\u306f\uff13\u6841\u3054\u3068\u306b\u30b3\u30f3\u30de\u3092\u5165\u308c\u3001\u5192\u982d\u306b\uffe5\u3001\u672b\u5c3e\u306b\u30d4\u30ea\u30aa\u30c9\uff08.\uff09\u53ca\u3073\u30cf\u30a4\u30d5\u30f3\uff08\uff0d\uff09\u3092\u8a18\u8f09\u3057\u3066\u7d42\u4e86\u3092\u793a\u3059\u3002<br \/>\n\u6f22\u6570\u5b57\u306f\u5192\u982d\u306b\u300c\u91d1\u300d\u3001\u672b\u5c3e\u306b\u300c\u5186\u4e5f\u300d\u3067\u7d42\u4e86\u3092\u793a\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u91d1\u984d\u306e\u8a02\u6b63\u306f\u597d\u307e\u3057\u304f\u306a\u3044\u3002<br \/>\n\u3067\u304d\u308c\u3070\u91d1\u984d\u3092\u8aa4\u3063\u305f\u9818\u53ce\u8a3c\u306f\u7834\u68c4\u3057\u3001\u65b0\u3057\u3044\u9818\u53ce\u8a3c\u7528\u7d19\u3092\u7528\u3044\u308b\u3079\u304d\u3067\u3042\u308b\u3002<br \/>\n\u3069\u3046\u3057\u3066\u3082\u8a02\u6b63\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u8a02\u6b63\u3059\u3079\u304d\u91d1\u984d\u6b04\u5168\u4f53\u3092\uff12\u672c\u7dda\u3067\u6d88\u3057\u3001\u305d\u306e\u771f\u4e0a\u306b\u65b0\u3057\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3066\u9818\u53ce\u8a3c\u4f5c\u6210\u306b\u4f7f\u7528\u3057\u305f\u5370\u7ae0\u3092\u8a02\u6b63\u7b87\u6240\u306e\u4e0a\u304b\u3089\u62bc\u637a\u3059\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u9818\u53ce\u6587\u8a00<\/strong>\uff08\u9818\u53ce\u91d1\u984d\u3068\u5408\u308f\u305b\u3066\uff37\uff28\uff21\uff34\uff09<br \/>\n\u91d1\u984d\u6b04\u306e\u4e0b\u306b\u3001\u300c\u4e0a\u8a18\u91d1\u984d\u3092\u9818\u53ce\u81f4\u3057\u307e\u3057\u305f\u3002\u300d\u3068\u306e\u6587\u8a00\u3092\u5165\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<br \/>\n\u901a\u5e38\u8868\u984c\u306b\u300c\u9818\u53ce\u8a3c\u300d\u3068\u8a18\u8f09\u3059\u308b\u304b\u3089\u3001\u8868\u984c\u306e\u3082\u3064\u88dc\u5145\u7684\u52b9\u529b\u304b\u3089\u4e00\u5b9a\u91d1\u984d\u3092\u9818\u53ce\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u63a8\u6e2c\u3067\u304d\u308b\u304c\u3001\u6587\u66f8\u4f5c\u6210\u306e\u30e1\u30ea\u30c3\u30c8\u306e\uff11\u3064\u304c\u300c\u5185\u5bb9\u306e\u660e\u78ba\u6027\u306e\u62c5\u4fdd\u300d\u306b\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u88dc\u5145\u7684\u52b9\u529b\u306b\u983c\u308b\u306e\u306f\u671b\u307e\u3057\u3044\u3053\u3068\u3067\u306f\u306a\u3044\u3002<\/p>\n<p><strong>\u2462\u3000\u9818\u53ce\u5e74\u6708\u65e5<\/strong>\uff08\uff37\uff28\uff25\uff2e\uff09<br \/>\n\u5b9f\u969b\u306b\u91d1\u92ad\u3092\u9818\u53ce\u3057\u305f\u65e5\u3092\u5165\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<br \/>\n\u5b9f\u969b\u306e\u65e5\u3068\u7570\u306a\u3063\u305f\u65e5\u3092\u5165\u308c\u308b\u3068\u3001\u76f8\u624b\u65b9\u306e\u5e33\u7c3f\u306e\u65e5\u4ed8\u306a\u3069\u3068\u76f8\u9055\u3057\u305f\u5834\u5408\u306b\u9818\u53ce\u8a3c\u81ea\u4f53\u306e\u4fe1\u6191\u6027\u304c\u554f\u308f\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u62c5\u5f53\u8005\u306b\u91d1\u92ad\u306e\u53d7\u9818\u6a29\u9650\u304c\u3042\u3063\u305f\u304b\u5426\u304b\u306a\u3069\u3082\u3001\u4e00\u5fdc\u3053\u306e\u8a18\u8f09\u3055\u308c\u305f\u65e5\u304c\u57fa\u6e96\u3068\u306a\u3063\u3066\u5224\u65ad\u3055\u308c\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u2463\u3000\u9818\u53ce\u8005\u306e\u8a18\u540d\u30fb\u637a\u5370<\/strong>\uff08\uff37\uff28\uff2f\uff09<br \/>\n\u9818\u53ce\u8005\u306e\u7f72\u540d\uff08\u81ea\u7f72\uff09\u3067\u3082\u69cb\u308f\u306a\u3044\u306e\u3060\u304c\u3001\u901a\u5e38\u53d6\u5f15\u3067\u306f\u8a18\u540d\u3001\u3059\u306a\u308f\u3061\u5370\u5237\u304b\u30b4\u30e0\u5370\u304c\u826f\u3044\u3002<br \/>\n\u3053\u308c\u306f\u3001\u53d6\u5f15\u3067\u306f\u8a18\u540d\u304c\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3060\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u637a\u5370\u306f\u53d7\u9818\u62c5\u5f53\u8005\u306e\u3082\u306e\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u771f\u5b9f\u305d\u306e\u8005\u306b\u53d7\u9818\u6a29\u9650\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u6ce8\u610f\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#708090;\">\n\t\t<p><strong>\uff08\u6ce8\uff09\u7f72\u540d\u3068\u8a18\u540d\u306e\u9055\u3044<\/strong><br \/>\n\u300c\u7f72\u540d\u300d\u3068\u306f\u4e00\u822c\u7684\u306b\u306f\u81ea\u7f72\u3001\u3059\u306a\u308f\u3061\u81ea\u5df1\u306e\u540d\u79f0\u3092\u624b\u66f8\u304d\u3059\u308b\u3053\u3068\u3092\u3044\u3044\uff08\u72ed\u7fa9\u306e\u7f72\u540d\uff09\u3001\u300c\u8a18\u540d\u300d\u3068\u306f\u30b4\u30e0\u5370\u3001\uff30\uff23\u3001\u5370\u5237\u7b49\u305d\u308c\u4ee5\u5916\u306e\u3059\u3079\u3066\u306e\u65b9\u6cd5\u3067\u540d\u79f0\u3092\u8868\u3059\u3053\u3068\u3092\u3044\u3046\u3002<br \/>\n\u305f\u3060\u3057\u3001\u7f72\u540d\u306f\u5e83\u7fa9\u3067\u306f\u8a18\u540d\u637a\u5370\u3092\u542b\u3093\u3060\u610f\u5473\u3067\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u6cd5\u5f8b\uff08\u4f8b\u3048\u3070\u624b\u5f62\u6cd582\u6761\uff09\u3084\u5f53\u4e8b\u8005\u306a\u3069\u304c\u7279\u306b\u660e\u8a18\u3057\u305f\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u2464\u3000\u5b9b\u540d<\/strong>\uff08\u652f\u6255\u3063\u305f\u8005\u3002\u4f1a\u793e\u9593\u53d6\u5f15\u3067\u306f\u4f1a\u793e\u540d\u306b\u306a\u308b\uff09\uff08\uff37\uff28\uff2f\uff2d\uff09<br \/>\n\u3067\u304d\u308b\u3060\u3051\uff62\u4e0a\u69d8\uff63\u306f\u3084\u3081\u308b\u3002<br \/>\n\u652f\u6255\u3044\u3092\u3057\u305f\u4f1a\u793e\u540d\u3092\u5b8c\u5168\u306b\u8a18\u8f09\u3057\u3066\u4ea4\u4ed8\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u4e0a\u69d8\u300d\u306f\u7a0e\u52d9\u7f72\u304c\u507d\u9020\u3092\u7591\u3046\u5834\u5408\u306e\u4e00\u3064\u3067\u3042\u308a\u3001\u53d6\u5f15\u5148\u306b\u8ff7\u60d1\u3092\u304b\u3051\u308b\u3053\u3068\u306b\u3082\u306a\u308b\u3002<\/p>\n<p><strong>\u2465\u3000\u300c\u9818\u53ce\u3057\u305f\u306e\u304c\u4f55\u306e\u4ee3\u91d1\u304b\u300d\u3082\u8a18\u8f09\u3057\u305f\u65b9\u304c\u671b\u307e\u3057\u3044<\/strong>\uff08\u671b\u307e\u3057\u3044\u3082\u3046\uff11\uff37\u306e\uff37\uff28\uff39\uff09<br \/>\n\u5358\u767a\u7684\u306a\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082\u91d1\u92ad\u3092\u53d7\u3051\u53d6\u3063\u305f\u539f\u56e0\u3001\u7406\u7531\u306f\u66f8\u304f\u3079\u304d\u3067\u3042\u308b\u3057\u3001\u307e\u305f\u6587\u66f8\u5316\u306e\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u8003\u3048\u3066\u3001\u591a\u6570\u53d6\u5f15\u304c\u3042\u308b\u3068\u304d\u3084\u3001\u7d99\u7d9a\u53d6\u5f15\u306a\u3069\u3067\u306f\u3001\u500b\u3005\u306e\u8acb\u6c42\u6a29\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u5fc5\u9808\u3068\u3082\u3044\u3048\u308b\uff61<\/p>\n<p><strong>\u2466\u3000\u9818\u53ce\u91d1\u984d\u306b\u5fdc\u3058\u305f\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u4ed8<\/strong><br \/>\n\uff13\u4e07\u5186\u672a\u6e80\u306f\u975e\u8ab2\u7a0e\uff64\uff13\u4e07\u5186\u4ee5\u4e0a100\u4e07\u5186\u4ee5\u4e0b\u306f200\u5186\uff64100\u4e07\u5186\u8d85200\u4e07\u5186\u4ee5\u4e0b\u306f400\u5186\u7b49\u3068\u306a\u308b\uff08\u304f\u308f\u3057\u304f\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/inshi\/7141.htm\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868<\/a>\u300d17\u53f7\u6587\u66f8\u3092\u53c2\u7167\u306e\u3053\u3068\uff09\u3002<br \/>\n\u6d88\u8cbb\u7a0e\u984d\u306f\u5fc5\u305a\u5225\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u3010\u4f8b\uff1a525\u4e07\u5186\uff08\u6d88\u8cbb\u7a0e\u984d25\u4e07\u5186\u3092\u542b\u3080\uff09\u7b49\u3011<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u8a18\u8f09\u91d1\u984d\u306f500\u4e07\u5186\u3068\u306a\u308a\u3001\u5370\u7d19\u7a0e\u984d\u306f1,000\u5186\u3067\u3042\u308b\u3002\u5408\u8a08\u984d525\u4e07\u5186\u3060\u3051\u3092\u66f8\u3044\u3066\u3044\u308b\u3068\u5408\u8a08\u984d\u304c\u8a18\u8f09\u91d1\u984d\u3068\u306a\u308a\u3001\u5370\u7d19\u7a0e\u984d\u306f2,000\u5186\u3068\u306a\u308b\u3002<\/p>\n<p>\u91d1\u92ad\u3092\u9818\u53ce\u3057\u305f\u3082\u306e\u3001\u3059\u306a\u308f\u3061\u9818\u53ce\u8a3c\u4f5c\u6210\u8005\u304c\u5370\u7d19\u4ee3\u3092\u8ca0\u62c5\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6d88\u5370\u306f\u9818\u53ce\u8005\u304c\u9818\u53ce\u8a3c\u4f5c\u6210\u306b\u7528\u3044\u305f\u5370\u7ae0\u3092\u7528\u3044\u3066\u6d88\u3059\u306e\u304c\u7121\u96e3\u3067\u3042\u308b\u3002<br \/>\n\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u306e\u30d0\u30c4\uff08\u00d7\uff09\u5370\u306a\u3069\u3067\u306f\u3001\u7a0e\u52d9\u7f72\u306f\u6d88\u5370\u3068\u8a8d\u3081\u306a\u3044\u3002<\/p>\n<p><strong>\u2467\u3000\u9818\u53ce\u8a3c\u7528\u7d19\u306a\u3069<\/strong><br \/>\n\u5e02\u8ca9\u306e\u9818\u53ce\u8a3c\u7528\u7d19\u306a\u3069\u3092\u7528\u3044\u308b\u306e\u306f\u597d\u307e\u3057\u304f\u306a\u3044\u3002<br \/>\n\u9818\u53ce\u8005\u306e\u5c5e\u3059\u308b\u4f1a\u793e\u7279\u6709\u306e\u3082\u306e\u3092\u4f7f\u7528\u3059\u3079\u304d\u3067\u3042\u308b\u3002<br \/>\n\u5e02\u8ca9\u306e\u9818\u53ce\u8a3c\u7528\u7d19\u306a\u3069\u306f\u3001\u3084\u306f\u308a\u7a0e\u52d9\u7f72\u304c\u8131\u7a0e\u3092\u7591\u3046\u5834\u5408\u306e\u4e00\u3064\u3060\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u4ee5\u5916\u306b\u3082\u3001\u65e5\u4ed8\u3001\u9818\u53ce\u8005\u306e\u4f4f\u6240\u30fb\u96fb\u8a71\u756a\u53f7\u306a\u3069\u304c\u5165\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u3001\u637a\u5370\u306b\u4e09\u6587\u5224\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3001\u91d1\u984d\u304c\u5999\u306b\u4e38\u3044\u3082\u306e\uff0810\u4e07\u5186\u306a\u3069\u306e\u3088\u3046\u306b\u30ad\u30ea\u306e\u3044\u3044\u6570\u5b57\uff09\u306a\u3069\u3082\u7591\u60d1\u3092\u6301\u305f\u308c\u3084\u3059\u3044\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ffcc00;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6b21\u56de\u3082\u5f15\u304d\u7d9a\u304d\u300c\u4f5c\u6210\u304c\u671b\u307e\u3057\u3044\u6587\u66f8\u300d\u306e\u3046\u3061\u3001\u300c\u8acb\u6c42\u66f8\u300d\u300c\u6ce8\u6587\u66f8\u300d\u306a\u3069\u306e\u8a18\u8f09\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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