{"id":68896,"date":"2015-05-07T10:19:16","date_gmt":"2015-05-07T01:19:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=68896"},"modified":"2015-08-04T19:10:03","modified_gmt":"2015-08-04T10:10:03","slug":"tax-article-159","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-159\/","title":{"rendered":"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3068\u7a0e\u52d9\u624b\u7d9a\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u672c\u4eba\u78ba\u8a8d\u306e\u65b9\u6cd5\uff08\u6982\u8981\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3068<\/strong><\/h3>\n<h2 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u624b\u7d9a<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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3px;\">\uff13\u3000\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u5199\u3057\u306a\u3069\uff08\u756a\u53f7\u78ba\u8a8d\uff09\u3068\u904b\u8ee2\u514d\u8a31\u8a3c\u7b49\u306e\u516c\u7684\u8eab\u5206\u8a3c\u660e\u66f8\u306a\u3069\uff08\u8eab\u5143\u78ba\u8a8d\uff09<\/p>\n<\/div>\n<p>\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u65b9\u6cd5\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u904e\u53bb\u306b\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3063\u3066\u4f5c\u6210\u3057\u305f\u30d5\u30a1\u30a4\u30eb\u3067\u756a\u53f7\u78ba\u8a8d\u3092\u884c\u3046\u3053\u3068\u3001\u96c7\u7528\u95a2\u4fc2\u306b\u3042\u308b\u3053\u3068\u306a\u3069\u304b\u3089\u672c\u4eba\u306b\u76f8\u9055\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u8eab\u5143\u78ba\u8a8d\u3092\u4e0d\u8981\u3068\u3059\u308b\u3053\u3068\u306a\u3069\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u4e0b\u8a18<a href=\"#no1\">\u8868\uff11\uff0d\uff11\u300c\u672c\u4eba\u304b\u3089\u3008\u5bfe\u9762\u30fb\u90f5\u9001\u3009\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/a>\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5bfe\u9762\u30fb\u90f5\u9001\u3060\u3051\u3067\u306a\u304f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3084\u96fb\u8a71\u306b\u3088\u308a\u500b\u4eba\u756a\u53f7\u3092\u53ce\u96c6\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u756a\u53f7\u78ba\u8a8d\u3068\u8eab\u5143\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u8a73\u3057\u304f\u306f\u4e0b\u8a18<a href=\"#no2\">\u8868\uff11\uff0d\uff12\u300c\u672c\u4eba\u304b\u3089\u3008\u30aa\u30f3\u30e9\u30a4\u30f3\u3009\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/a>\u53ca\u3073<a href=\"#no2\">\u8868\uff11\uff0d\uff13\u300c\u672c\u4eba\u304b\u3089\u3008\u96fb\u8a71\u3009\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/a>\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color: #006400;border-color: #006400;\">\n\t\t<div>\u3014\u8868\u5185\u306e\u51e1\u4f8b\u3015<\/div>\n<ul>\n<li>\u6cd5\u30fb\u30fb\u30fb<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cas.go.jp\/jp\/seisaku\/bangoseido\/#c03\" target=\"_blank\">\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/a><\/li>\n<li>\u4ee4\u30fb\u30fb\u30fb<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cas.go.jp\/jp\/seisaku\/bangoseido\/#c03\" target=\"_blank\">\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<\/a><\/li>\n<li>\u5247\u30fb\u30fb\u30fb<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cas.go.jp\/jp\/seisaku\/bangoseido\/#c03\" target=\"_blank\">\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<\/a><\/li>\n<li>\u544a\u793a\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/01.htm\" target=\"_blank\">\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306b\u57fa\u3065\u304f\u56fd\u7a0e\u95a2\u4fc2\u624b\u7d9a\u306b\u4fc2\u308b\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u66f8\u985e\u7b49\u3092\u5b9a\u3081\u308b\u4ef6<\/a><\/li>\n<\/ul>\n<\/div>\n<p><span id=\"no1\">\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4><strong>\u8868\uff11\uff0d\uff11\u3000\u300c\u672c\u4eba\u304b\u3089<span style=\"color: #333399;\">\u3008\u5bfe\u9762\u30fb\u90f5\u9001\u3009<\/span>\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u90f5\u9001\u306e\u5834\u5408\u306f\u3001\u66f8\u985e\u53c8\u306f\u305d\u306e\u5199\u3057\u3092\u63d0\u51fa<\/span><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u756a\u53f7\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9<span style=\"color: #006400;\">\u3010\u6cd516\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u901a\u77e5\u30ab\u30fc\u30c9<span style=\"color: #006400;\">\u3010\u6cd516\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u5199\u3057\u30fb\u4f4f\u6c11\u7968\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8<span style=\"color: #006400;\">\u3010\u4ee412\u2460\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2463\u3000\u2460\u304b\u3089\u2462\u307e\u3067\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<span style=\"color: #006400;\">\u3010\u5247\uff13\u2460\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a2\u3000\u5730\u65b9\u516c\u5171\u56e3\u4f53\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u6a5f\u69cb\u3078\u306e\u78ba\u8a8d\uff08\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u306e\u78ba\u8a8d\uff08\u5e02\u753a\u6751\u9577\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a6\u3000\u904e\u53bb\u306b\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u306e\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a8\u3000\u5b98\u516c\u7f72\u307e\u305f\u306f\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u66f8\u985e\uff08\u2170\u500b\u4eba\u756a\u53f7\u3001\u2171\u6c0f\u540d\u3001\u2172\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\u306a\u3069\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u7b49\u5b9f\u65bd\u8005\u304c\u767a\u884c\u7b49\u3059\u308b\u66f8\u985e\u3084\u3001\u81ea\u5df1\u306e\u500b\u4eba\u756a\u53f7\u306b\u76f8\u9055\u306a\u3044\u65e8\u306e\u672c\u4eba\u306b\u3088\u308b\u7533\u544a\u66f8\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a5-1\" target=\"_blank\">\u544a\u793a\uff15<\/a><span style=\"color: #b22222;\">\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/mynumberinfo\/kokuji\/pdf\/youshiki01.pdf\" target=\"_blank\">\u81ea\u8eab\u306e\u500b\u4eba\u756a\u53f7\u306b\u76f8\u9055\u306a\u3044\u65e8\u306e\u7533\u7acb\u66f8<\/a>\u300d\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u8eab\u5143\uff08\u5b9f\u5b58\uff09\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9<span style=\"color: #006400;\">\u3010\u6cd516\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u904b\u8ee2\u7d4c\u6b74\u8a3c\u660e\u66f8\u3001\u65c5\u5238\u3001\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u3001\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e33\u3001\u7642\u80b2\u624b\u5e33\u3001\u5728\u7559\u30ab\u30fc\u30c9\u3001\u7279\u5225\u6c38\u4f4f\u8005\u8a3c\u660e\u66f8<span style=\"color: #006400;\">\u3010\u5247\uff11\u2460\u4e00\u3001\u5247\uff12\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u5b98\u516c\u7f72\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u3001\u5199\u771f\u306e\u8868\u793a\u7b49\u306e\u63aa\u7f6e\u304c\u65bd\u3055\u308c\u3001\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u3082\u306e\uff08\u2170\u6c0f\u540d\u3001\u2171\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09<span style=\"color: #006400;\">\u3010\u5247\uff11\u2460\u4e8c\u3001\u5247\uff12\u4e8c\u3011<\/span><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a1-1\" target=\"_blank\">\u544a\u793a\uff11<\/a><span style=\"color: #b22222;\">\u3000\u7a0e\u7406\u58eb\u8a3c\u7968\u3001\u5199\u771f\u4ed8\u304d\u8eab\u5206\u8a3c\u660e\u66f8\u3001\u7a0e\u52d9\u7f72\u9001\u4ed8\u306e\u30d7\u30ec\u5370\u5b57\u66f8\u985e\u7b49\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2463\u3000\u2460\u304b\u3089\u2462\u307e\u3067\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\uff12\u3064\u4ee5\u4e0a<span style=\"color: #006400;\">\u3010\u5247\uff11\u2460\u4e09\u3001\u5247\uff13\u2461\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a2\u3000\u516c\u7684\u533b\u7642\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8a3c\u3001\u5e74\u91d1\u624b\u5e33\u3001\u5150\u7ae5\u6276\u990a\u624b\u5f53\u8a3c\u66f8\u3001\u7279\u5225\u5150\u7ae5\u6276\u990a\u624b\u5f53\u8a3c\u66f8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u5b98\u516c\u7f72\u307e\u305f\u306f\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u3082\u306e\uff08\u2170\u6c0f\u540d\u3001\u2171\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a2-1\" target=\"_blank\">\u544a\u793a\uff12<\/a><span style=\"color: #b22222;\">\u3000\u8eab\u5206\u8a3c\u660e\u66f8\uff08\u5199\u771f\u306a\u3057\uff09\u3001\u7a0e\u91d1\u30fb\u516c\u5171\u6599\u91d1\u7b49\u306e\u9818\u53ce\u66f8\u7b49\u3001\u4f4f\u6c11\u7968\u306e\u5199\u3057\u7b49\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2464\u3000\u2460\u304b\u3089\u2462\u307e\u3067\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u8ca1\u52d9\u5927\u81e3\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u3001\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u307e\u305f\u306f\u5e02\u753a\u6751\u9577\u304c\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u306b\u304a\u3044\u3066\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3068\u304d\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u63aa\u7f6e\u3092\u3082\u3063\u3066\u2463\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<span style=\"color: #006400;\">\u3010\u5247\uff11\u2462\u3001\u5247\uff13\u2462\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a2\u3000\u516c\u7684\u533b\u7642\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8a3c\u3001\u5e74\u91d1\u624b\u5e33\u3001\u5150\u7ae5\u6276\u990a\u624b\u5f53\u8a3c\u66f8\u3001\u7279\u5225\u5150\u7ae5\u6276\u990a\u624b\u5f53\u8a3c\u66f8\u306e\u3044\u305a\u308c\u304b\uff11\u3064<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u66f8\u985e\u3067\u3042\u3063\u3066\u3001\u672c\u4eba\u306b\u5bfe\u3057\u4e00\u306b\u9650\u308a\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u307e\u305f\u306f\u5b98\u516c\u7f72\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u2170\u6c0f\u540d\u3001\u2171\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u306e\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a6\u3000\u7533\u544a\u66f8\u7b49\u307e\u305f\u306f\u3053\u308c\u3068\u540c\u6642\u306b\u63d0\u51fa\u3055\u308c\u308b\u53e3\u5ea7\u632f\u66ff\u7d0d\u4ed8\u306b\u4fc2\u308b\u66f8\u9762\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u9810\u8caf\u91d1\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u306e\u6c0f\u540d\u3001\u91d1\u878d\u6a5f\u95a2\u30fb\u5e97\u8217\u3001\u9810\u8caf\u91d1\u306e\u7a2e\u5225\u30fb\u53e3\u5ea7\u756a\u53f7\u306e\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a8\u3000\u8abf\u67fb\u306b\u304a\u3044\u3066\u78ba\u8a8d\u3057\u305f\u4e8b\u9805\u7b49\u306e\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u884c\u3046\u8005\u3057\u304b\u77e5\u308a\u5f97\u306a\u3044\u4e8b\u9805\u306e\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30aa\u3000\u30a2\u304b\u3089\u30a8\u307e\u3067\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u9084\u4ed8\u8acb\u6c42\u3067\u306a\u3044\u3068\u304d\u306f\u3001\u904e\u53bb\u306b\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u3067\u53d7\u7406\u3057\u3066\u3044\u308b\u7533\u544a\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7d14\u640d\u5931\u306e\u91d1\u984d\u3001\u96d1\u640d\u5931\u306e\u91d1\u984d\u305d\u306e\u4ed6\u7533\u544a\u66f8\u7b49\u3092\u4f5c\u6210\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u5fc5\u8981\u3068\u306a\u308b\u4e8b\u9805\u307e\u305f\u306f\u8003\u616e\u3059\u3079\u304d\u4e8b\u60c5\u3067\u3042\u3063\u3066\u8ca1\u52d9\u5927\u81e3\u7b49\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u3082\u306e\u306e\u78ba\u8a8d<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a3-1\" target=\"_blank\">\u544a\u793a\uff13<\/a><span style=\"color: #b22222;\">\u3000\u4fee\u6b63\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u4fee\u6b63\u7533\u544a\u76f4\u524d\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u307e\u305f\u306f\u7a0e\u984d\u7b49\u300d\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u66f4\u6b63\u8acb\u6c42\u76f4\u524d\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u307e\u305f\u306f\u7a0e\u984d\u7b49\u300d\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u6642\u306e\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u904e\u5e74\u5206\u7533\u544a\u306b\u304a\u3044\u3066\u63a7\u9664\u3057\u305f\u7279\u5225\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u7b49\u300d\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2465\u3000\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u884c\u3046\u8005\u3068\u96c7\u7528\u95a2\u4fc2\u306b\u3042\u308b\u3053\u3068\u7b49\u306e\u4e8b\u60c5\u3092\u52d8\u6848\u3057\u3001\u4eba\u9055\u3044\u3067\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u8eab\u5143\uff08\u5b9f\u5b58\uff09\u78ba\u8a8d\u66f8\u985e\u306f\u8981\u3057\u306a\u3044\u3002<span style=\"color: #006400;\">\u3010\u5247\uff13\u2464\u3011<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no2\">\u3000<\/span><\/p>\n<h4><strong>\u8868\uff11\uff0d\uff12\u3000\u300c\u672c\u4eba\u304b\u3089<span style=\"color: #333399;\">\u3008\u30aa\u30f3\u30e9\u30a4\u30f3\u3009<\/span>\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u756a\u53f7\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\uff08\uff29\uff23\u30c1\u30c3\u30d7\u306e\u8aad\u307f\u53d6\u308a\uff09<span style=\"color: #006400;\">\u3010\u5247\uff14\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a2\u3000\u5730\u65b9\u516c\u5171\u56e3\u4f53\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u6a5f\u69cb\u3078\u306e\u78ba\u8a8d\uff08\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\uff09<span style=\"color: #006400;\">\u3010\u5247\uff14\u4e8c\u30a4\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u306e\u78ba\u8a8d\uff08\u5e02\u753a\u6751\u9577\uff09<span style=\"color: #006400;\">\u3010\u5247\uff14\u4e8c\u30a4\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a6\u3000\u904e\u53bb\u306b\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u306e\u78ba\u8a8d<span style=\"color: #006400;\">\u3010\u5247\uff14\u4e8c\u30a4\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a8\u3000\u5b98\u516c\u7f72\u82e5\u3057\u304f\u306f\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u66f8\u985e\uff08\u2170\u500b\u4eba\u756a\u53f7\u3001\u2171\u6c0f\u540d\u3001\u2172\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09\u82e5\u3057\u304f\u306f\u305d\u306e\u5199\u3057\u306e\u63d0\u51fa\u307e\u305f\u306f\u5f53\u8a72\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u9001\u4fe1<span style=\"color: #006400;\">\u3010\u5247\uff14\u4e8c\u30ed\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u5199\u3057\u3092\u5225\u9014\u90f5\u9001\u30fb\uff30\uff24\uff26\u30d5\u30a1\u30a4\u30eb\u306e\u6dfb\u4ed8\u9001\u4fe1\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a9-1\" target=\"_blank\">\u544a\u793a\uff19<\/a><span style=\"color: #b22222;\">\u3000\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u30fb\u901a\u77e5\u30ab\u30fc\u30c9\u3001\u4f4f\u6c11\u7968\u306e\u5199\u3057\u7b49\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/mynumberinfo\/kokuji\/pdf\/youshiki01.pdf\" target=\"_blank\">\u81ea\u8eab\u306e\u500b\u4eba\u756a\u53f7\u306b\u76f8\u9055\u306a\u3044\u65e8\u306e\u7533\u7acb\u66f8<\/a>\u300d\uff09<\/span><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a10-1\" target=\"_blank\">\u544a\u793a10<\/a><span style=\"color: #b22222;\">\u3000\u4e0a\u8a18\u66f8\u985e\u306e\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u7b49\u306b\u3088\u308b\u96fb\u5b50\u7684\u9001\u4fe1\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u8eab\u5143\uff08\u5b9f\u5b58\uff09\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\uff08\uff29\uff23\u30c1\u30c3\u30d7\u306e\u8aad\u307f\u53d6\u308a\uff09<span style=\"color: #006400;\">\u3010\u5247\uff14\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u516c\u7684\u500b\u4eba\u8a8d\u8a3c\u306b\u3088\u308b\u96fb\u5b50\u7f72\u540d<span style=\"color: #006400;\">\u3010\u5247\uff14\u4e8c\u30cf\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u65b9\u6cd5<span style=\"color: #006400;\">\u3010\u5247\uff14\u4e8c\u30cb\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u6c11\u9593\u306e\u96fb\u5b50\u7f72\u540d\u3001\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u306b\u3088\u308b\uff29\uff24\u30fb\uff30\uff37\u306e\u767a\u884c\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a11-1\" target=\"_blank\">\u544a\u793a11<\/a><span style=\"color: #b22222;\">\u3000\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\uff08\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u30fb\u904b\u8ee2\u514d\u8a31\u8a3c\u30fb\u65c5\u5238\u7b49\uff09\u306e\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u7b49\u306b\u3088\u308b\u96fb\u5b50\u7684\u9001\u4fe1\u3001\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u672c\u4eba\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u767a\u884c\u3059\u308b\uff29\uff24\u53ca\u3073\uff30\uff37\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no3\">\u3000<\/span><\/p>\n<h4><strong>\u8868\uff11\uff0d\uff13\u3000\u300c\u672c\u4eba\u304b\u3089<span style=\"color: #333399;\">\u3008\u96fb\u8a71\u3009<\/span>\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u306b\u3042\u305f\u3063\u3066\u96fb\u8a71\u3067\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3001\u5f53\u8a72\u30d5\u30a1\u30a4\u30eb\u306b\u304a\u3044\u3066\u500b\u4eba\u60c5\u5831\u3092\u691c\u7d22\u3001\u7ba1\u7406\u3059\u308b\u5834\u5408\u306b\u9650\u308b\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u756a\u53f7\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u904e\u53bb\u306b\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u4f5c\u6210\u3057\u3066\u3044\u308b\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u306e\u78ba\u8a8d<span style=\"color: #006400;\">\u3010\u5247\uff13\u2460\u4e09\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u5730\u65b9\u516c\u5171\u56e3\u4f53\u30b7\u30b9\u30c6\u30e0\u6a5f\u69cb\u3078\u306e\u78ba\u8a8d\uff08\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\uff09<span style=\"color: #006400;\">\u3010\u5247\uff13\u2460\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u306e\u78ba\u8a8d\uff08\u5e02\u753a\u6751\u9577\uff09<span style=\"color: #006400;\">\u3010\u5247\uff13\u2460\u4e8c\u3011<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u8eab\u5143\uff08\u5b9f\u5b58\uff09\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u3007\u3000\u672c\u4eba\u3057\u304b\u77e5\u308a\u5f97\u306a\u3044\u4e8b\u9805\u305d\u306e\u4ed6\u306e\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u4e8b\u9805\u306e\u7533\u544a<span style=\"color: #006400;\">\u3010\u5247\uff13\u2463\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u57fa\u790e\u5e74\u91d1\u756a\u53f7\u306a\u3069\u306e\u56fa\u6709\u306e\u756a\u53f7\u3001\u7d66\u4ed8\u306e\u53d7\u53d6\u5148\u91d1\u878d\u6a5f\u95a2\u540d\u7b49\u306e\u8907\u6570\u8074\u53d6\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a7-1\" target=\"_blank\">\u544a\u793a\uff17<\/a><span style=\"color: #b22222;\"> \u3000\u793e\u54e1\u756a\u53f7\u30fb\u8077\u54e1\u756a\u53f7\u30fb\u5951\u7d04\u756a\u53f7\u30fb\u9867\u5ba2\u756a\u53f7\u7b49\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u3011<\/strong><\/h4>\n<p>\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u3084\u4e8b\u696d\u8005\u7b49\u306e\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u3001\u4ee3\u7406\u4eba\u304b\u3089\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001<\/p>\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: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u4ee3\u7406\u6a29\u306e\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u4ee3\u7406\u4eba\u306e\u8eab\u5143\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u672c\u4eba\u306e\u756a\u53f7\u78ba\u8a8d<\/p>\n<\/div>\n<p>\u3068\u3044\u3046\u300c\uff13\u3064\u306e\u78ba\u8a8d\u300d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#800000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u4ee3\u7406\u6a29\u306e\u78ba\u8a8d\u306f\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306e\u5834\u5408\u306f\u6238\u7c4d\u8b04\u672c\u306a\u3069\u3001\u4efb\u610f\u4ee3\u7406\u4eba\u306e\u5834\u5408\u306f\u59d4\u4efb\u72b6\u306a\u3069<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u4ee3\u7406\u4eba\u306e\u8eab\u5143\u78ba\u8a8d\u306f\u3001\u4ee3\u7406\u4eba\u306e\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u3084\u904b\u8ee2\u514d\u8a31\u8a3c\u7b49\u306e\u516c\u7684\u8eab\u5206\u8a3c\u660e\u66f8\u306a\u3069<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u672c\u4eba\u306e\u756a\u53f7\u78ba\u8a8d\u306f\u3001\u672c\u4eba\u306e\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u3084\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u5199\u3057\u306a\u3069<\/p>\n<\/div>\n<p>\u306b\u3088\u308a\u78ba\u8a8d\u304c\u884c\u308f\u308c\u308b\u304c\u3001\u3053\u308c\u3089\u306e\u65b9\u6cd5\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u4ed6\u306e\u65b9\u6cd5\u3082\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8a73\u3057\u304f\u306f\u4e0b\u8a18<a href=\"#no4\">\u8868\uff12\uff0d\uff11\u300c\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066\u3008\u5bfe\u9762\u30fb\u90f5\u9001\u3009\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/a>\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3084\u96fb\u8a71\u306b\u3088\u308b\u5834\u5408\u3082\u540c\u69d8\u306b\u3001\u4ee3\u7406\u6a29\u306e\u78ba\u8a8d\u3001\u4ee3\u7406\u4eba\u306e\u8eab\u5143\u78ba\u8a8d\u53ca\u3073\u672c\u4eba\u306e\u756a\u53f7\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u8a73\u3057\u304f\u306f<a href=\"#no5\">\u8868\uff12\uff0d\uff12\u300c\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066\u3008\u30aa\u30f3\u30e9\u30a4\u30f3\u3009\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/a>\u53ca\u3073<a href=\"#no6\">\u8868\uff12\uff0d\uff13\u300c\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066\u3008\u96fb\u8a71\u3009\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/a>\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<span id=\"no4\">\u3000<\/span><\/p>\n<h4><strong>\u8868\uff12\uff0d\uff11\u3000\u300c\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066<span style=\"color: #800000;\">\u3008\u5bfe\u9762\u30fb\u90f5\u9001\u3009<\/span>\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u90f5\u9001\u306e\u5834\u5408\u306f\u3001\u66f8\u985e\u53c8\u306f\u305d\u306e\u5199\u3057\u3092\u63d0\u51fa<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFF0;color:#000000;border-color:#800000;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u4ee3\u7406\u6a29\u306e\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306e\u5834\u5408\u306f\u3001\u6238\u7c4d\u8b04\u672c\u305d\u306e\u4ed6\u305d\u306e\u8cc7\u683c\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<span style=\"color: #006400;\">\u3010\u5247\uff16\u2460\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u4efb\u610f\u4ee3\u7406\u4eba\u306e\u5834\u5408\u306b\u306f\u3001\u59d4\u4efb\u72b6<span style=\"color: #006400;\">\u3010\u5247\uff16\u2460\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u2460\u2461\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5b98\u516c\u7f72\u307e\u305f\u306f\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304b\u3089\u672c\u4eba\u306b\u5bfe\u3057\u4e00\u306b\u9650\u308a\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u4ee3\u7406\u6a29\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u66f8\u985e<span style=\"color: #006400;\">\u3010\u5247\uff16\u2460\u4e09\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u672c\u4eba\u306e\u5065\u5eb7\u4fdd\u967a\u8a3c\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a12-1\" target=\"_blank\">\u544a\u793a12<\/a><span style=\"color: #b22222;\">\u3000\u672c\u4eba\u4e26\u3073\u306b\u4ee3\u7406\u4eba\u306e\u500b\u4eba\u8b58\u5225\u4e8b\u9805\uff08\u6c0f\u540d\u53ca\u3073\u4f4f\u6240\u307e\u305f\u306f\u751f\u5e74\u6708\u65e5\uff09\u306e\u8a18\u8f09\u53ca\u3073\u62bc\u5370\u306e\u3042\u308b\u63d0\u51fa\u66f8\u985e\u3001\u672c\u4eba\u3057\u304b\u6301\u3061\u5f97\u306a\u3044\u66f8\u985e\uff08\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u30fb\u5065\u5eb7\u4fdd\u967a\u8a3c\u7b49\uff09\u306e\u63d0\u51fa\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u4ee3\u7406\u4eba\u306e\u8eab\u5143\uff08\u5b9f\u5b58\uff09\u306e\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u4ee3\u7406\u4eba\u306e\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u3001\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u904b\u8ee2\u7d4c\u6b74\u8a3c\u660e\u66f8\u3001\u65c5\u5238\u3001\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u3001\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e33\u3001\u7642\u80b2\u624b\u5e33\u3001\u5728\u7559\u30ab\u30fc\u30c9\u3001\u7279\u5225\u6c38\u4f4f\u8005\u8a3c\u660e\u66f8<span style=\"color: #006400;\">\u3010\u5247\uff17\u2460\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u5b98\u516c\u7f72\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u3001\u5199\u771f\u306e\u8868\u793a\u7b49\u306e\u63aa\u7f6e\u304c\u65bd\u3055\u308c\u3001\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u3082\u306e\uff08\u2170\u6c0f\u540d\u3001\u2171\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09<span style=\"color: #006400;\">\u3010\u5247\uff17\u2460\u4e8c\u3011<\/span><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a13-1\" target=\"_blank\">\u544a\u793a13<\/a><span style=\"color: #b22222;\">\u3000\u7a0e\u7406\u58eb\u8a3c\u7968\u3001\u5199\u771f\u4ed8\u304d\u8eab\u5206\u8a3c\u660e\u66f8\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461<strong>\u00b4<\/strong>\u3000\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u305d\u306e\u4ed6\u306e\u5b98\u516c\u7f72\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u53ca\u3073\u73fe\u306b\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u884c\u3046\u8005\u3068\u5f53\u8a72\u6cd5\u4eba\u3068\u306e\u95a2\u4fc2\u3092\u8a3c\u3059\u308b\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u66f8\u985e\uff08\u2170\u5546\u53f7\u307e\u305f\u306f\u540d\u79f0\u3001\u2171\u672c\u5e97\u307e\u305f\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09<span style=\"color: #006400;\">\u3010\u5247\uff17\u2461\u3011<\/span><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a14-1\" target=\"_blank\">\u544a\u793a14<\/a><span style=\"color: #b22222;\">\u3000\u6b21\u306e\u66f8\u985e\u53ca\u3073\u793e\u54e1\u8a3c\u7b49\uff08\u793e\u54e1\u8a3c\u7b49\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/mynumberinfo\/kokuji\/pdf\/youshiki02.pdf\" target=\"_blank\">\u6cd5\u4eba\u306e\u5f93\u696d\u54e1\u3067\u3042\u308b\u65e8\u306e\u8a3c\u660e\u66f8<\/a>\u300d\uff09\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u30fb\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u3001\u56fd\u7a0e\u30fb\u516c\u5171\u6599\u91d1\u306e\u9818\u53ce\u66f8\u7b49\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u2460\u2461\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\uff12\u3064\u4ee5\u4e0a<span style=\"color: #006400;\">\u3010\u5247\uff19\u2460\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a2\u3000\u516c\u7684\u533b\u7642\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8a3c\u3001\u5e74\u91d1\u624b\u5e33\u3001\u5150\u7ae5\u6276\u990a\u624b\u5f53\u8a3c\u66f8\u3001\u7279\u5225\u5150\u7ae5\u6276\u990a\u624b\u5f53\u8a3c\u66f8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u5b98\u516c\u7f72\u307e\u305f\u306f\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u3082\u306e\uff08\u2170\u6c0f\u540d\u3001\u2171\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a15-1\" target=\"_blank\">\u544a\u793a15<\/a><span style=\"color: #b22222;\">\u3000\u8eab\u5206\u8a3c\u660e\u66f8\uff08\u5199\u771f\u306a\u3057\uff09\u3001\u7a0e\u91d1\u30fb\u516c\u5171\u6599\u91d1\u7b49\u306e\u9818\u53ce\u66f8\u7b49\u3001\u4f4f\u6c11\u7968\u306e\u5199\u3057\u7b49\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2463\u3000\u2460\u2461\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u8ca1\u52d9\u5927\u81e3\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u3001\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u307e\u305f\u306f\u5e02\u753a\u6751\u9577\u304c\u4ee3\u7406\u4eba\u305f\u308b\u7a0e\u7406\u58eb\u7b49\u304b\u3089\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u306b\u304a\u3044\u3066\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3068\u304d\u306f\u3001\u7a0e\u7406\u58eb\u540d\u7c3f\u7b49\u306e\u78ba\u8a8d\u3092\u3082\u3063\u3066\u2462\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b<span style=\"color: #006400;\">\u3010\u5247\uff19\u2461\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2464\u3000\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u884c\u3046\u8005\u3068\u96c7\u7528\u95a2\u4fc2\u306b\u3042\u308b\u3053\u3068\u7b49\u306e\u4e8b\u60c5\u3092\u52d8\u6848\u3057\u3001\u4eba\u9055\u3044\u3067\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u8eab\u5143\uff08\u5b9f\u5b58\uff09\u78ba\u8a8d\u66f8\u985e\u306f\u8981\u3057\u306a\u3044\u3002<span style=\"color: #006400;\">\u3010\u5247\uff19\u2463\u3011<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u672c\u4eba\u306e\u756a\u53f7\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u672c\u4eba\u306e\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u307e\u305f\u306f\u305d\u306e\u5199\u3057<span style=\"color: #006400;\">\u3010\u5247\uff18\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u672c\u4eba\u306e\u901a\u77e5\u30ab\u30fc\u30c9\u307e\u305f\u306f\u305d\u306e\u5199\u3057<span style=\"color: #006400;\">\u3010\u5247\uff18\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u672c\u4eba\u306e\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u5199\u3057\u30fb\u4f4f\u6c11\u7968\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8\u307e\u305f\u306f\u305d\u306e\u5199\u3057<span style=\"color: #006400;\">\u3010\u5247\uff18\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2463\u3000\u2460\u304b\u3089\u2462\u307e\u3067\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a2\u3000\u5730\u65b9\u516c\u5171\u56e3\u4f53\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u6a5f\u69cb\u3078\u306e\u78ba\u8a8d\uff08\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\uff09<span style=\"color: #006400;\">\u3010\u5247\uff19\u2464\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u306e\u78ba\u8a8d\uff08\u5e02\u753a\u6751\u9577\uff09<span style=\"color: #006400;\">\u3010\u5247\uff19\u2464\u4e8c\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a6\u3000\u904e\u53bb\u306b\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u306e\u78ba\u8a8d<span style=\"color: #006400;\">\u3010\u5247\uff19\u2464\u4e09\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a8\u3000\u5b98\u516c\u7f72\u307e\u305f\u306f\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u66f8\u985e\uff08\u2170\u500b\u4eba\u756a\u53f7\u3001\u2171\u6c0f\u540d\u3001\u2172\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09<span style=\"color: #006400;\">\u3010\u5247\uff19\u2464\u56db\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\u306a\u3069\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u7b49\u5b9f\u65bd\u8005\u304c\u767a\u884c\u3059\u308b\u66f8\u985e\u3001\u81ea\u5df1\u306e\u500b\u4eba\u756a\u53f7\u306b\u76f8\u9055\u306a\u3044\u65e8\u306e\u672c\u4eba\u306b\u3088\u308b\u7533\u544a\u66f8\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a18-1\" target=\"_blank\">\u544a\u793a18<\/a><span style=\"color: #b22222;\">\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/mynumberinfo\/kokuji\/pdf\/youshiki01.pdf\" target=\"_blank\">\u81ea\u8eab\u306e\u500b\u4eba\u756a\u53f7\u306b\u76f8\u9055\u306a\u3044\u65e8\u306e\u7533\u7acb\u66f8<\/a>\u300d\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no5\">\u3000<\/span><\/p>\n<h4><strong>\u8868\uff12\uff0d\uff12\u3000\u300c\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066<span style=\"color: #800000;\">\u3008\u30aa\u30f3\u30e9\u30a4\u30f3\u3009<\/span>\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFF0;color:#000000;border-color:#800000;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u4ee3\u7406\u6a29\u306e\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u3007\u3000\u672c\u4eba\u53ca\u3073\u4ee3\u7406\u4eba\u306e\u2170\u6c0f\u540d\u3001\u2171\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u4e26\u3073\u306b\u4ee3\u7406\u6a29\u3092\u8a3c\u660e\u3059\u308b\u60c5\u5831\u306e\u9001\u4fe1\u3092\u53d7\u3051\u308b\u3053\u3068\u305d\u306e\u4ed6\u306e\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u65b9\u6cd5<span style=\"color: #006400;\">\u3010\u524710\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3055\u308c\u305f\u59d4\u4efb\u72b6\u3001\u4ee3\u7406\u4eba\u306e\u4e8b\u524d\u767b\u9332\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a19-1\" target=\"_blank\">\u544a\u793a19<\/a><span style=\"color: #b22222;\">\u3000\u59d4\u4efb\u72b6\uff08\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\uff09\u306e\u30c7\u30fc\u30bf\u306e\u9001\u4fe1\u3001\u672c\u4eba\u306e\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3092\u5165\u529b\u3057\u305f\u4e0a\u3067\u306e\u9001\u4fe1\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u4ee3\u7406\u4eba\u306e\u8eab\u5143\uff08\u5b9f\u5b58\uff09\u306e\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u3007\u3000\u4ee3\u7406\u4eba\u306e\u516c\u7684\u500b\u4eba\u8a8d\u8a3c\u306b\u3088\u308b\u96fb\u5b50\u7f72\u540d\u306e\u9001\u4fe1\u3092\u53d7\u3051\u308b\u3053\u3068\u305d\u306e\u4ed6\u306e\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u65b9\u6cd5<span style=\"color: #006400;\">\u3010\u524710\u4e8c\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u516c\u7684\u500b\u4eba\u8a8d\u8a3c\u306b\u3088\u308b\u96fb\u5b50\u7f72\u540d\u306e\u307b\u304b\u6c11\u9593\u306b\u3088\u308b\u96fb\u5b50\u7f72\u540d\u3001\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u306b\u3088\u308b\uff29\uff24\u30fb\uff30\uff37\u306e\u767a\u884c\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a20-1\" target=\"_blank\">\u544a\u793a20<\/a><span style=\"color: #b22222;\">\u3000\u4ee3\u7406\u4eba\u306e\u96fb\u5b50\u8a3c\u660e\u66f8\u3001\u6cd5\u4eba\u4ee3\u7406\u4eba\u306e\u96fb\u5b50\u8a3c\u660e\u66f8\u3001\u7a0e\u7406\u58eb\u306e\u96fb\u5b50\u8a3c\u660e\u66f8\u3001\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u672c\u4eba\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u767a\u884c\u3059\u308b\uff29\uff24\u53ca\u3073\uff30\uff37\u3001\u4ee3\u7406\u4eba\u306e\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\uff08\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u30fb\u904b\u8ee2\u514d\u8a31\u8a3c\u30fb\u65c5\u5238\u7b49\uff09\u306e\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u7b49\u306b\u3088\u308b\u96fb\u5b50\u7684\u9001\u4fe1\uff09<\/span><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<span style=\"color: #b22222;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a20-1\" target=\"_blank\">\u544a\u793a20<\/a>\u3000<\/span>\u3010\u4ee3\u7406\u4eba\u304c\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u5f93\u696d\u54e1\u7b49\u304b\u3089\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u3011<\/span><br \/>\n<span style=\"color: #b22222;\"> \u6b21\u306e\u66f8\u985e\u53ca\u3073\u793e\u54e1\u8a3c\u7b49\uff08\u793e\u54e1\u8a3c\u7b49\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u300c\u6cd5\u4eba\u306e\u5f93\u696d\u54e1\u3067\u3042\u308b\u65e8\u306e\u8a3c\u660e\u66f8\u300d\uff09\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u30fb\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u3001\u56fd\u7a0e\u3001\u516c\u5171\u6599\u91d1\u306e\u9818\u53ce\u66f8\u7b49\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u672c\u4eba\u306e\u756a\u53f7\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u5730\u65b9\u516c\u5171\u56e3\u4f53\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u6a5f\u69cb\u3078\u306e\u78ba\u8a8d\uff08\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\uff09<span style=\"color: #006400;\">\u3010\u524710\u4e09\u30a4\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u306e\u78ba\u8a8d\uff08\u5e02\u753a\u6751\u9577\uff09<span style=\"color: #006400;\">\u3010\u524710\u4e09\u30a4\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u904e\u53bb\u306b\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u306e\u78ba\u8a8d<span style=\"color: #006400;\">\u3010\u524710\u4e09\u30a4\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2463\u3000\u5b98\u516c\u7f72\u82e5\u3057\u304f\u306f\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\u304b\u3089\u767a\u884c\u30fb\u767a\u7d66\u3055\u308c\u305f\u66f8\u985e\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u66f8\u985e\uff08\u2170\u500b\u4eba\u756a\u53f7\u3001\u2171\u6c0f\u540d\u3001\u2172\u751f\u5e74\u6708\u65e5\u307e\u305f\u306f\u4f4f\u6240\u3001\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09\u82e5\u3057\u304f\u306f\u305d\u306e\u5199\u3057\u306e\u63d0\u51fa\u307e\u305f\u306f\u5f53\u8a72\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u9001\u4fe1<span style=\"color: #006400;\">\u3010\u524710\u4e09\u30ed\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u3001\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u5199\u3057\u3092\u5225\u9014\u9001\u4ed8\u30fb\uff30\uff24\uff26\u30d5\u30a1\u30a4\u30eb\u306e\u6dfb\u4ed8\u9001\u4fe1\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a21-1\" target=\"_blank\">\u544a\u793a21<\/a><span style=\"color: #b22222;\">\u3000\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u30fb\u901a\u77e5\u30ab\u30fc\u30c9\u3001\u4f4f\u6c11\u7968\u306e\u5199\u3057\u7b49\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/mynumberinfo\/kokuji\/pdf\/youshiki01.pdf\" target=\"_blank\">\u81ea\u8eab\u306e\u500b\u4eba\u756a\u53f7\u306b\u76f8\u9055\u306a\u3044\u65e8\u306e\u7533\u7acb\u66f8<\/a>\u300d\uff09<\/span><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a22-1\" target=\"_blank\">\u544a\u793a22<\/a><span style=\"color: #b22222;\">\u3000\u4e0a\u8a18\u66f8\u985e\u306e\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u7b49\u306b\u3088\u308b\u96fb\u5b50\u7684\u9001\u4fe1\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no6\">\u3000<\/span><\/p>\n<h4><strong>\u8868\uff12\uff0d\uff13\u3000\u300c\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066<span style=\"color: #800000;\">\u3008\u96fb\u8a71\u3009<\/span>\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u3046\u65b9\u6cd5\u300d<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u30fb\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u306b\u3042\u305f\u3063\u3066\u96fb\u8a71\u3067\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3001\u5f53\u8a72\u30d5\u30a1\u30a4\u30eb\u306b\u304a\u3044\u3066\u500b\u4eba\u60c5\u5831\u3092\u691c\u7d22\u3001\u7ba1\u7406\u3059\u308b\u5834\u5408\u306b\u9650\u308b\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFF0;color:#000000;border-color:#800000;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u4ee3\u7406\u6a29\u306e\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u3007\u3000\u672c\u4eba\u53ca\u3073\u4ee3\u7406\u4eba\u3057\u304b\u77e5\u308a\u5f97\u306a\u3044\u4e8b\u9805\u305d\u306e\u4ed6\u306e\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u4e8b\u9805\u306e\u7533\u544a<span style=\"color: #006400;\">\u3010\u5247\uff19\u2462\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u95a2\u4fc2\u3001\u57fa\u790e\u5e74\u91d1\u756a\u53f7\u306a\u3069\u306e\u56fa\u6709\u306e\u756a\u53f7\u3001\u7d66\u4ed8\u306e\u53d7\u53d6\u5148\u91d1\u878d\u6a5f\u95a2\u540d\u7b49\u306e\u8907\u6570\u8074\u53d6\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a16-1\" target=\"_blank\">\u544a\u793a16<\/a><span style=\"color: #b22222;\">\u3000\u793e\u54e1\u756a\u53f7\u30fb\u8077\u54e1\u756a\u53f7\u30fb\u5951\u7d04\u756a\u53f7\u30fb\u9867\u5ba2\u756a\u53f7\u7b49\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u4ee3\u7406\u4eba\u306e\u8eab\u5143\uff08\u5b9f\u5b58\uff09\u306e\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u3007\u3000\u672c\u4eba\u53ca\u3073\u4ee3\u7406\u4eba\u3057\u304b\u77e5\u308a\u5f97\u306a\u3044\u4e8b\u9805\u305d\u306e\u4ed6\u306e\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5f53\u3068\u8a8d\u3081\u308b\u4e8b\u9805\u306e\u7533\u544a<span style=\"color: #006400;\">\u3010\u5247\uff19\u2462\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u95a2\u4fc2\u3001\u57fa\u790e\u5e74\u91d1\u756a\u53f7\u306a\u3069\u306e\u56fa\u6709\u306e\u756a\u53f7\u3001\u7d66\u4ed8\u306e\u53d7\u53d6\u5148\u91d1\u878d\u6a5f\u95a2\u540d\u7b49\u306e\u8907\u6570\u8074\u53d6\u306a\u3069\u3092\u60f3\u5b9a\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u21d2<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/kokuji\/0015015\/gutairei.htm#a16-1\" target=\"_blank\">\u544a\u793a16<\/a><span style=\"color: #b22222;\">\u3000\u793e\u54e1\u756a\u53f7\u30fb\u8077\u54e1\u756a\u53f7\u30fb\u5951\u7d04\u756a\u53f7\u30fb\u9867\u5ba2\u756a\u53f7\u7b49\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><strong>\u3014\u672c\u4eba\u306e\u756a\u53f7\u78ba\u8a8d\u3015<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u904e\u53bb\u306b\u672c\u4eba\u78ba\u8a8d\u306e\u4e0a\u4f5c\u6210\u3057\u3066\u3044\u308b\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u306e\u78ba\u8a8d<span style=\"color: #006400;\">\u3010\u5247\uff19\u2464\u4e09\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u5730\u65b9\u516c\u5171\u56e3\u4f53\u30b7\u30b9\u30c6\u30e0\u6a5f\u69cb\u3078\u306e\u78ba\u8a8d\uff08\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u5b9f\u65bd\u8005\uff09<span style=\"color: #006400;\">\u3010\u5247\uff19\u2464\u4e00\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u306e\u78ba\u8a8d\uff08\u5e02\u753a\u6751\u9577\uff09<span style=\"color: #006400;\">\u3010\u5247\uff19\u2464\u4e8c\u3011<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u3092\u3075\u307e\u3048\u305f\u3068\u3053\u308d\u3067\u3001\u6b21\u56de\u306f\u3001\u7a0e\u7406\u58eb\u7b49\u304c\u500b\u4eba\u756a\u53f7\u3092\u53d6\u308a\u6271\u3046\u30b1\u30fc\u30b9\u3054\u3068\u306b\u3001\u5177\u4f53\u7684\u306a\u300c\u672c\u4eba\u78ba\u8a8d\u306e\u63aa\u7f6e\u300d\u3092\u898b\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/mynumberinfo\/kokuji\/index.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u544a\u793a\u306b\u3064\u3044\u3066<\/a>\u300d\u203b\u672c\u4eba\u78ba\u8a8d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3068\u7a0e\u52d9\u624b\u7d9a\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u7a0e\u7406\u58eb\u7b49\u304c\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u5b9f\u65bd\u8005\uff08\u203b\uff11\uff09\u3068\u3057\u3066\u500b\u4eba\u756a\u53f7\u3092\u53d6\u308a\u6271\u3046\u4e8b\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u308b\u3002<br \/>\n\u2460\u3000\u81ea\u3089\u306e\u4e8b\u52d9\u6240\u306e\u5f93\u696d\u54e1\u7b49\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u4f5c\u6210\u3001\u793e\u4f1a\u4fdd\u967a\u95a2\u4fc2\u4e8b\u52d9\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u5f93\u696d\u54e1\u3084\u6276\u990a\u89aa\u65cf\u7b49\u306e\u500b\u4eba\u756a\u53f7\u3092\u53ce\u96c6\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306b\u5f53\u8a72\u500b\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3057\u3066\u6240\u8f44\u7a0e\u52d9\u7f72\u53ca\u3073\u5e74\u91d1\u4e8b\u52d9\u6240\u7b49\u306b\u63d0\u51fa\u3059\u308b\u3002<br 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