{"id":6327,"date":"2014-02-26T17:30:43","date_gmt":"2014-02-26T08:30:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=6327"},"modified":"2016-07-28T17:22:45","modified_gmt":"2016-07-28T08:22:45","slug":"information-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-12\/","title":{"rendered":"\u5e73\u621025\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u300a\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u300b\uff08\u66f4\u65b0\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p>\u3053\u3061\u3089\u3067\u306f\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u5404\u7701\u5e81\u30fb\u56e3\u4f53\u7b49\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3078\u306e\u30ea\u30f3\u30af\u3092\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 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href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/140115\/index.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u3042\u3089\u307e\u3057\uff08\u60c5\u5831\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09\u3000<span style=\"color: #b22222;\">2\/26\u66f4\u65b0\u3000\u3010\u6b63\u8aa4\u60c5\u5831\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3011<\/span><\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku\/aramashi\/index.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff08\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u65bd\u884c\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku\/hijojo_aramashi\/index.htm\" target=\"_blank\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u306e\u3042\u3089\u307e\u3057\uff08\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u65bd\u884c\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u4f4f\u5b85\u30ea\u30d5\u30a9\u30fc\u30e0\u63a8\u9032\u5354\u8b70\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.j-reform.com\/zeisei\/\" target=\"_blank\">\u300c\u5e73\u621025\u5e74\u5ea6\u300c\u4f4f\u5b85\u30ea\u30d5\u30a9\u30fc\u30e0\u306e\u7a0e\u5236\u306e\u624b\u5f15\u304d\u300d<\/a>\u300d\uff08\u4f4f\u5b85\u30ea\u30d5\u30a9\u30fc\u30e0\u63a8\u9032\u5354\u8b70\u4f1a\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/131129\/index.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/inshi\/tebiki\/01.htm\" target=\"_blank\">\u300c\u5370\u7d19\u7a0e\u306e\u624b\u5f15\uff08\u5e73\u621025\u5e7410\u6708\uff09\u300d<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jsda.or.jp\/sonaeru\/oshirase\/files\/10percentleaflet.pdf\" target=\"_blank\">\u300c\u8a3c\u5238\u7a0e\u5236\u306e\u8efd\u6e1b\u7a0e\u7387\uff0810%\uff09\u306e\u5ec3\u6b62\u306e\u304a\u77e5\u3089\u305b\u300d\uff08\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\uff09<\/a>\u300d\uff08\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/shotoku\/shinkoku\/131022\/index.htm\" target=\"_blank\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7b49\u306e\u6539\u6b63\u306e\u6982\u8981\u7b49\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/kaisei\/130910\/index.htm\" target=\"_blank\">\u6cd5\u4eba\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/kaisei\/130909_2\/index.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/kaisei\/130909\/index.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\u300a\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\u300b\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/kaisei\/130909\/index.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/130709\/index.htm\" target=\"_blank\">\u300e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300f\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u3042\u3089\u307e\u3057\uff08\u60c5\u5831\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/kaisei\/130701\/index.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku\/kaisei\/130620\/01.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a> \u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shohi\/kaisei\/130701\/index.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/130627\/index.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/kaisei\/130627\/index.htm\" target=\"_blank\">\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/kaisei\/130627\/index.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/shinkoku\/kaisei\/130627\/index.htm\" target=\"_blank\">\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u95a2\u4fc2\u901a\u9054\uff08\u6240\u5f97\u7a0e\u7de8\uff09\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p><span style=\"color: #b22222;\">\u25cf<\/span>\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/index.html\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d\uff08\u8ca1\u52d9\u7701\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2013\/130705shokei_manual.htm\" target=\"_blank\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5236\u5ea6\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3059\uff08\u5e73\u621027\u5e74\uff11\u6708\u65bd\u884c\uff09<\/a>\u300d\uff08\u4e2d\u5c0f\u4f01\u696d\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/hojin\/tebiki2013\/01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u306e\u624b\u5f15\uff08\u5e73\u621025\u5e74\u7248\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u203b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/beppyo.htm\" target=\"_blank\">\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\uff09\u5206\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u4e00\u89a7\u8868<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shotoku\/kaisei_aramashi\/index.htm\" target=\"_blank\">\u300c\u5e73\u621025\u5e74\u5206 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target=\"_blank\">\uff2e\uff29\uff33\uff21\u76f8\u8ac7\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc<\/a>\u300d\uff08\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u539a\u751f\u52b4\u50cd\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mhlw.go.jp\/bunya\/koyou\/shougaisha\/intro-yugusochi.html\" target=\"_blank\">\u969c\u5bb3\u8005\u96c7\u7528\u306b\u4fc2\u308b\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e<\/a>\u300d\uff08\u539a\u751f\u52b4\u50cd\u7701\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/hojin\/kaisei_gaiyo2013_5\/01.htm\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u3000\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<span style=\"color: #b22222;\">\u203b6\/6\u4ed8\u3001\u4e0b\u8a18\u8ffd\u52a0\u30fb\u88dc\u6b63\u3042\u308a<\/span><\/p>\n<p>\u203b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/hojin\/kaisei_gaiyo2013_5\/02.htm\" target=\"_blank\">\u300c\u5e73\u621025\u5e74\u5ea6\u3000\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981\u300d\u8aac\u660e\u306e\u8ffd\u52a0\u53c8\u306f\u88dc\u6b63\u4e00\u89a7<\/a>\u300d<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h23\/jishin\/tokurei\/pdf\/shotoku_02_03.pdf\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u8ffd\u52a0\u63aa\u7f6e\u306b\u3064\u3044\u3066\uff08\u5e73\u621024\u5e74\u5ea6\u53ca\u3073\u5e73\u621025\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\u95a2\u4fc2\u3092\u9664\u304f\uff09\u306e\u8ffd\u52a0\u63aa\u7f6e\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei13.htm\" target=\"_blank\">\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u300d<\/a>\u300d\uff08\u8ca1\u52d9\u7701\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/press\/2013\/05\/20130501001\/20130501001.html\" target=\"_blank\">\u7d4c\u6e08\u5bfe\u7b56\u306b\u95a2\u9023\u3059\u308b\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5206\u304b\u308a\u3084\u3059\u3044\u8cc7\u6599<\/a>\u300d\uff08\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/pdf\/h25aramashi.pdf\" target=\"_blank\">\u5e73\u621025\u5e74\uff14\u6708\u3000\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h23\/jishin\/tokurei\/pdf\/shotoku_02_02.pdf\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u8ffd\u52a0\u63aa\u7f6e\u306b\u3064\u3044\u3066\uff08\u8b72\u6e21\u6240\u5f97\u95a2\u4fc2\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/seirei\/index.htm\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3000\u653f\u4ee4<\/a>\u300d\uff08\u8ca1\u52d9\u7701\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u8fb2\u6797\u6c34\u7523\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.maff.go.jp\/j\/aid\/zeisei\/tokutei\/index.html\" target=\"_blank\">\u7279\u5b9a\u5730\u57df\u3078\u306e\u7a0e\u5236\u652f\u63f4\uff08\u4e00\u89a7\u8868\uff09<\/a>\u300d\uff08\u8fb2\u6797\u6c34\u7523\u7701\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/joto-sanrin\/h25aramashi.pdf\" target=\"_blank\">\u500b\u4eba\u306e\u65b9\u304c\u682a\u5f0f\u7b49\u3084\u571f\u5730\u30fb\u5efa\u7269\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u5e73\u621025\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff08\u5e73\u621025\u5e74\uff14\u6708\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shotoku\/h25kaisei.pdf\" target=\"_blank\">\u5e73\u621025\u5e74\u5206 \u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff08\u5e73\u621025\u5e74\uff14\u6708\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/beppyo.htm\" target=\"_blank\">\u300c\u5e73\u621025\u5e74\u5206\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u7b49\u300d\u306e\u4e00\u90e8\u63b2\u8f09\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/130401\/index.htm\" target=\"_blank\">\u300e\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u306b\u95a2\u3059\u308bQ\uff06A\u300f\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/inshi\/pdf\/zeigaku_ichiran.pdf\" target=\"_blank\">\u300e\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868\u300f\uff08\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u9069\u7528\u5206\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/inshi\/pdf\/1304.pdf\" target=\"_blank\">\u300c\u300e\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u3068\u5370\u7d19\u7a0e\u300f\uff08\u5e73\u621025\u5e74\uff14\u6708\uff09\u300d<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p>\u25cf\u300c<a title=\"\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jsda.or.jp\/sonaeru\/oshirase\/syogakutoshi.html\" target=\"_blank\">\uff2e\uff29\uff33\uff21\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\u300d\uff08\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku-zoyo\/201304\/01.htm\" target=\"_blank\">\u300c\u7956\u7236\u6bcd\u306a\u3069\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057\u300d\u306a\u3069\u306b\u3064\u3044\u3066<\/a>\u300d\u3010\u56fd\u7a0e\u5e81\u3011<\/p>\n<ul>\n<li>\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku-zoyo\/201304\/pdf\/01.pdf\" target=\"_blank\">\u7956\u7236\u6bcd\u306a\u3069\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/a>\u300d\u3010\u56fd\u7a0e\u5e81\u3011<\/li>\n<li>\u7533\u544a\u306e\u624b\u7d9a\u300c<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/201304_01.htm\">\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u306e\u624b\u7d9a<\/a>\u300d \u3010\u56fd\u7a0e\u5e81\u3011<\/li>\n<li>\u7533\u544a\u306e\u624b\u7d9a\u300c<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/201304_02.htm\">\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u306e\u624b\u7d9a<\/a>\u300d \u3010\u56fd\u7a0e\u5e81\u3011<\/li>\n<li>\u7533\u544a\u306e\u624b\u7d9a\u300c<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/201304_03.htm\">\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u53d6\u6d88\u7533\u544a\u306e\u624b\u7d9a<\/a>\u300d \u3010\u56fd\u7a0e\u5e81\u3011<\/li>\n<li>\u7533\u544a\u306e\u624b\u7d9a\u300c<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/201304_04.htm\">\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u5ec3\u6b62\u7533\u544a\u306e\u624b\u7d9a<\/a>\u300d \u3010\u56fd\u7a0e\u5e81\u3011<\/li>\n<li>\u7533\u544a\u306e\u624b\u7d9a\u300c<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/201304_05.htm\">\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u95a2\u3059\u308b\u7570\u52d5\u7533\u544a\u306e\u624b\u7d9a<\/a>\u300d \u3010\u56fd\u7a0e\u5e81\u3011<\/li>\n<\/ul>\n<p>\u25cf\u300c<a title=\"\u4fe1\u8a17\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.shintaku-kyokai.or.jp\/data\/pdf\/data04_01kyouikuzouyo.pdf\" target=\"_blank\">\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u300c\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u4fe1\u8a17\u300d<\/a>\u300d\u3010\u4fe1\u8a17\u5354\u4f1a\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u8cc7\u6e90\u30a8\u30cd\u30eb\u30ae\u30fc\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.enecho.meti.go.jp\/greensite\/green\/index.html\" target=\"_blank\">\u30b0\u30ea\u30fc\u30f3\u6295\u8cc7\u6e1b\u7a0e<\/a>\u300d\u3010\u8cc7\u6e90\u30a8\u30cd\u30eb\u30ae\u30fc\u5e81\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sonota\/toroku-menkyo.pdf\" target=\"_blank\">\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3010\u56fd\u7a0e\u5e81\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mext.go.jp\/a_menu\/kaikei\/zeisei\/1332772.htm\" target=\"_blank\">\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/a>\u300d\u3010\u6587\u90e8\u79d1\u5b66\u7701\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/2013\/0401ZeiseiKaisei.htm\" target=\"_blank\">\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u5fdc\u63f4\u3059\u308b\u7a0e\u5236\u304c\u3067\u304d\u307e\u3057\u305f<\/a>\u300d\u3010\u4e2d\u5c0f\u4f01\u696d\u5e81\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2008\/080917shokei_manual.htm\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u7533\u8acb\u30de\u30cb\u30e5\u30a2\u30eb\u306b\u3064\u3044\u3066<\/a>\u300d\u3010\u4e2d\u5c0f\u4f01\u696d\u5e81\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/pamphlet\/2012\/index.htm\" target=\"_blank\">\u4e8b\u696d\u627f\u7d99\u306e\u969b\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\uff08\u7a0e\u5236\u7248\uff09<\/a>\u300d\u3010\u4e2d\u5c0f\u4f01\u696d\u5e81\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jsda.or.jp\/sonaeru\/oshirase\/files\/h25taikou_leaflet.pdf\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8<\/a>\u300d\u3010\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u539a\u751f\u52b4\u50cd\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mhlw.go.jp\/bunya\/roudouseisaku\/koyousokushinzei.html\" target=\"_blank\">\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066<\/a>\u300d\u3010\u539a\u751f\u52b4\u50cd\u7701\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/senmonjoho\/sake\/kaisei\/aramashi2008\/pdf\/20130401_01.pdf\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u9152\u985e\u95a2\u4fc2\uff09\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\u3010\u56fd\u7a0e\u5e81\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/inshi\/pdf\/inshi-2504.pdf\" target=\"_blank\">\u300c\u9818\u53ce\u8a3c\u300d\u7b49\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u975e\u8ab2\u7a0e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u307e\u3057\u305f<\/a>\u300d\u3010\u56fd\u7a0e\u5e81\u3011<\/p>\n<p>\u25cf\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/inshi\/pdf\/1055-2.pdf\" target=\"_blank\">\u300e\u4e0d\u52d5\u7523\u8b72\u6e21\u5951\u7d04\u66f8\u300f\u53ca\u3073\u300e\u5efa\u8a2d\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u300f\u306e\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577\u53ca\u3073\u62e1\u5145\u7b49<\/a>\u300d\u3010\u56fd\u7a0e\u5e81\u3011<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u2500\u5e73\u621025\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u95a2\u9023\u6cd5\u6848\u2500<\/strong><\/p>\n<p>\u25cf\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/183diet\/index.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d\u3010\u8ca1\u52d9\u7701\u3011\u3000\u203b\u56fd\u7a0e\u95a2\u4fc2<\/p>\n<p>\u25cf\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\">\u5730\u65b9\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d\u3010\u7dcf\u52d9\u7701\u30fb\u81ea\u6cbb\u7a0e\u52d9\u5c40\u3011\u3000\u203b\u5730\u65b9\u7a0e\u95a2\u4fc2<\/p>\n<p>\u203b\u56fd\u4f1a\u5be9\u8b70\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306f<a title=\"\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.shugiin.go.jp\/index.nsf\/html\/index_gian.htm\" target=\"_blank\">\u3053\u3061\u3089\uff08\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/a>\u3002<\/p>\n<p>\u25cf\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian13.htm\" target=\"_blank\">\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6848\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u300d<\/a>\u300d\u3010\u8ca1\u52d9\u7701\u3011<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u2500\u5e73\u621025\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u2500<\/strong><\/p>\n<p>\u2460\u3000\u3010\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u3011\u3000<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jimin.jp\/policy\/policy_topics\/pdf\/pdf085_1.pdf\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a><\/p>\n<p>\u2461\u3000\u3010\u8ca1\u52d9\u7701\u3011\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/250129taikou.pdf\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u4e0a\u8a18\u2461\u306f\u95a3\u8b70\u6c7a\u5b9a\u5f8c\u3001\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u8868\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u8a18\u8f09\u4e8b\u9805\u306f\u540c\u3058\u3067\u3059\u304c\u3001 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title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/MINJI\/minji05_00146.html\" target=\"_blank\">\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\uff08\u4e0d\u52d5\u7523\u767b\u8a18\u95a2\u4fc2\uff09<\/a><\/p>\n<p>\u30fb\u3010\u7d4c\u6e08\u7523\u696d\u7701\u3011\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2013\/130129a\/130129aj.html\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a><\/p>\n<p>\u30fb\u3010\u4e2d\u5c0f\u4f01\u696d\u5e81\u3011\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/2013\/0129ZeiseiKaisei.htm\" 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