{"id":88139,"date":"2016-02-05T13:32:44","date_gmt":"2016-02-05T04:32:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=88139"},"modified":"2016-02-05T13:35:12","modified_gmt":"2016-02-05T04:35:12","slug":"tax-report-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-29\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u300c\u81ea\u7136\u707d\u5bb3\u306b\u3088\u308b\u88ab\u707d\u8005\u306e\u50b5\u52d9\u6574\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306b\u4fc2\u308b\u50b5\u6a29\u653e\u68c4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\uff3b\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\uff3d\u3092\u516c\u8868"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u300c\u81ea\u7136\u707d\u5bb3\u306b\u3088\u308b\u88ab\u707d\u8005\u306e\u50b5\u52d9\u6574\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u50b5\u6a29\u653e\u68c4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff3b\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\uff3d\u3092\u516c\u8868<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u81ea\u7136\u707d\u5bb3\u306b\u3088\u308b\u88ab\u707d\u8005\u306e\u50b5\u52d9\u6574\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\uff08\u4ee5\u4e0b\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u3044\u3046\uff09\u306b\u5f93\u3063\u3066\u50b5\u6a29\u653e\u68c4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u81ea\u7136\u707d\u5bb3\u306b\u3088\u308b\u88ab\u707d\u8005\u306e\u50b5\u52d9\u6574\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7814\u7a76\u4f1a\uff08\u4ee5\u4e0b\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7814\u7a76\u4f1a\u3068\u3044\u3046\uff09\u304b\u3089\u56fd\u7a0e\u5e81\u306b\u7167\u4f1a\u304c\u884c\u308f\u308c\u3001\u5e73\u621028\u5e74\uff11\u670815\u65e5\u4ed8\u3051\u3067\u56fd\u7a0e\u5e81\u304b\u3089\u306e\u56de\u7b54\u304c\u516c\u8868\u3055\u308c\u305f\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f\u5e73\u621028\u5e74\uff11\u670822\u65e5\uff09\u3002<!--more--><\/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\/shiraberu\/zeiho-kaishaku\/bunshokaito\/hojin\/160106\/index.htm\" target=\"_blank\">\u300c\u81ea\u7136\u707d\u5bb3\u306b\u3088\u308b\u88ab\u707d\u8005\u306e\u50b5\u52d9\u6574\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3055\u308c\u305f\u8abf\u505c\u6761\u9805\u306b\u5f93\u3044\u50b5\u6a29\u653e\u68c4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\uff09<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7b56\u5b9a\u306e\u7d4c\u7def<\/strong><\/h4>\n<p>\u5927\u898f\u6a21\u306a\u81ea\u7136\u707d\u5bb3\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u305d\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305f\u500b\u4eba\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3084\u4e8b\u696d\u6027\u30ed\u30fc\u30f3\u7b49\u306e\u5f01\u6e08\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u306a\u308b\u3068\u3001\u65e2\u5f80\u50b5\u52d9\u3092\u62b1\u3048\u305f\u307e\u307e\u3001\u500b\u4eba\u304c\u751f\u6d3b\u3092\u518d\u5efa\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u6cd5\u7684\u5012\u7523\u624b\u7d9a\u306b\u3088\u308b\u3053\u3068\u306a\u304f\u3001\u50b5\u52d9\u6574\u7406\u3092\u516c\u6b63\u304b\u3064\u8fc5\u901f\u306b\u884c\u3044\u3001\u500b\u4eba\u306e\u81ea\u52a9\u52aa\u529b\u306b\u3088\u308b\u751f\u6d3b\u3084\u4e8b\u696d\u306e\u518d\u5efa\u3092\u652f\u63f4\u3057\u3001\u3072\u3044\u3066\u306f\u88ab\u707d\u5730\u306e\u5fa9\u8208\u30fb\u518d\u6d3b\u6027\u5316\u306b\u8cc7\u3059\u308b\u76ee\u7684\u3067\u3001\u50b5\u52d9\u6574\u7406\u3092\u884c\u3046\u5834\u5408\u306e\u6307\u91dd\u3068\u306a\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u307e\u3068\u3081\u3089\u308c\u305f\u3002<\/p>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u5e73\u621027\u5e7412\u670825\u65e5\u306b\u516c\u8868\u3055\u308c\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u6cd5\u7684\u62d8\u675f\u529b\u306f\u306a\u3044\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\u3084\u50b5\u52d9\u8005\u3067\u3042\u308b\u500b\u4eba\u7b49\u306b\u3088\u308a\u81ea\u767a\u7684\u306b\u5c0a\u91cd\u3001\u9075\u5b88\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u53ca\u3073\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff31\uff06\uff21\u306f\u4eca\u56de\u306e\u56de\u7b54\u4e8b\u4f8b\u304c\u63b2\u8f09\u3055\u308c\u305f\u30da\u30fc\u30b8\u306b\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u308b\u304c\uff08\u4e0a\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3001\u5168\u56fd\u9280\u884c\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3082\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u5168\u56fd\u9280\u884c\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li><a title=\"\u5168\u56fd\u9280\u884c\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.zenginkyo.or.jp\/fileadmin\/res\/news\/news271225_1.pdf\" target=\"_blank\">\u300c\u81ea\u7136\u707d\u5bb3\u306b\u3088\u308b\u88ab\u707d\u8005\u306e\u50b5\u52d9\u6574\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d<\/a><\/li>\n<li><a title=\"\u5168\u56fd\u9280\u884c\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.zenginkyo.or.jp\/fileadmin\/res\/news\/news271225_2.pdf\" target=\"_blank\">\u300c\u81ea\u7136\u707d\u5bb3\u306b\u3088\u308b\u88ab\u707d\u8005\u306e\u50b5\u52d9\u6574\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\uff31\uff06\uff21<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6982\u8981\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u50b5\u52d9\u8005\uff08\u4e3b\u306a\u8981\u4ef6\uff09<\/strong><\/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:#800000;\">\n\t\t<ul>\n<li>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7814\u7a76\u4f1a\u8a2d\u7f6e\uff08\u5e73\u621027\u5e74\uff19\u6708\uff09\u5f8c\u306b\u3001\u707d\u5bb3\u6551\u52a9\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u81ea\u7136\u707d\u5bb3\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li>\u305d\u306e\u81ea\u7136\u707d\u5bb3\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3084\u30ea\u30d5\u30a9\u30fc\u30e0\u30ed\u30fc\u30f3\u3001\u4e8b\u696d\u6027\u30ed\u30fc\u30f3\u305d\u306e\u4ed6\u306e\u65e2\u5f80\u50b5\u52d9\u3092\u5f01\u6e08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u53c8\u306f\u8fd1\u3044\u5c06\u6765\u306b\u304a\u3044\u3066\u5f01\u6e08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u78ba\u5b9f\u3068\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068\u3002<\/li>\n<li>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304f\u50b5\u52d9\u6574\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u7834\u7523\u624b\u7d9a\u3084\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u3068\u540c\u7b49\u984d\u4ee5\u4e0a\u306e\u56de\u53ce\u3092\u5f97\u3089\u308c\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u306a\u3069\u3001\u5bfe\u8c61\u50b5\u6a29\u8005\u306b\u3068\u3063\u3066\u3082\u7d4c\u6e08\u7684\u306a\u5408\u7406\u6027\u304c\u671f\u5f85\u3067\u304d\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u5bfe\u8c61\u50b5\u6a29\u8005<\/strong><\/p>\n<p>\u5bfe\u8c61\u50b5\u6a29\u8005\u3068\u306f\u3001\u7279\u5b9a\u8abf\u505c\u624b\u7d9a\u306b\u3088\u308a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304f\u50b5\u52d9\u6574\u7406\u304c\u6210\u7acb\u3057\u305f\u3068\u3059\u308c\u3070\u3001\u305d\u308c\u306b\u3088\u308a\u6a29\u5229\u3092\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u50b5\u6a29\u8005\u3092\u3044\u3046\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5bfe\u8c61\u50b5\u52d9\u8005\u306e\u50b5\u6a29\u8005\u3067\u3042\u308b\u9280\u884c\u3001\u4fe1\u7528\u91d1\u5eab\u3001\u4fe1\u7528\u7d44\u5408\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u4f1a\u793e\u3001\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u7b49\u306e\u91d1\u878d\u6a5f\u95a2\u7b49\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u767b\u9332\u652f\u63f4\u5c02\u9580\u5bb6<\/strong><\/p>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304f\u50b5\u52d9\u6574\u7406\u3092\u7684\u78ba\u304b\u3064\u5186\u6ed1\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u3001\u50b5\u52d9\u8005\u53ca\u3073\u50b5\u6a29\u8005\u306e\u3044\u305a\u308c\u306b\u3082\u5229\u5bb3\u95a2\u4fc2\u3092\u6709\u3057\u306a\u3044\u4e2d\u7acb\u304b\u3064\u516c\u6b63\u306a\u7acb\u5834\u306e\u8005\u3068\u3057\u3066\u3001\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u7a0e\u7406\u58eb\u53ca\u3073\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306e\u300c\u767b\u9332\u652f\u63f4\u5c02\u9580\u5bb6\u300d\u304c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304f\u624b\u7d9a\u306e\u652f\u63f4\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2463\u3000\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304f\u50b5\u52d9\u6574\u7406\u624b\u7d9a<\/strong><\/p>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304f\u50b5\u52d9\u6574\u7406\u306e\u624b\u7d9a\u306f\u3001\u6b21\u306e\u624b\u9806\u306b\u3088\u308a\u5b9f\u65bd\u3055\u308c\u308b\u3002<br \/>\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:#333399;\">\n\t\t<ul>\n<li>\u5bfe\u8c61\u50b5\u52d9\u8005\u304b\u3089\u4e3b\u305f\u308b\u50b5\u6a29\u8005\u3078\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304f\u624b\u7d9a\u306b\u7740\u624b\u3059\u308b\u3053\u3068\u306e\u7533\u51fa<\/li>\n<li>\u4e3b\u305f\u308b\u50b5\u6a29\u8005\u304b\u3089\u5bfe\u8c61\u50b5\u52d9\u8005\u3078\u3001\u624b\u7d9a\u306b\u7740\u624b\u3059\u308b\u3053\u3068\u3078\u306e\u540c\u610f\u53c8\u306f\u4e0d\u540c\u610f\u306e\u610f\u601d\u8868\u793a<\/li>\n<li>\u767b\u9332\u652f\u63f4\u5c02\u9580\u5bb6\u306e\u59d4\u5631<\/li>\n<li>\u5bfe\u8c61\u50b5\u52d9\u8005\u304b\u3089\u5bfe\u8c61\u50b5\u6a29\u8005\u306b\u5bfe\u3057\u3066\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304f\u50b5\u52d9\u6574\u7406\u3092\u7533\u51fa<\/li>\n<li>\u5bfe\u8c61\u50b5\u52d9\u8005\u304b\u3089\u5bfe\u8c61\u50b5\u6a29\u8005\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u76ee\u9332\u7b49\u306e\u66f8\u985e\u306e\u63d0\u51fa\u3001\u767b\u9332\u652f\u63f4\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u5bfe\u8c61\u50b5\u6a29\u8005\u7b49\u3068\u306e\u4e8b\u524d\u5354\u8b70<\/li>\n<li>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u305f\u8abf\u505c\u6761\u9805\u6848\u306e\u4f5c\u6210\u3001\u5bfe\u8c61\u50b5\u6a29\u8005\u3078\u306e\u63d0\u51fa<\/li>\n<li>\u5bfe\u8c61\u50b5\u6a29\u8005\u304b\u3089\u8abf\u505c\u6761\u9805\u6848\u306b\u304b\u304b\u308b\u540c\u610f\u30fb\u4e0d\u540c\u610f\u7b49\u306e\u56de\u7b54<\/li>\n<li>\u3059\u3079\u3066\u306e\u5bfe\u8c61\u50b5\u6a29\u8005\u304b\u3089\u8abf\u505c\u6761\u9805\u6848\u3078\u306e\u540c\u610f\u3042\u308b\u3044\u306f\u540c\u610f\u306e\u898b\u8fbc\u307f\u3092\u5f97\u305f\u5f8c\u3001\u7c21\u6613\u88c1\u5224\u6240\u306b\u5bfe\u3057\u7279\u5b9a\u8abf\u505c\u306e\u7533\u7acb\u3066<\/li>\n<li>\u8abf\u505c\u6761\u9805\u306e\u78ba\u5b9a<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u50b5\u6a29\u653e\u68c4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u30fb\u78ba\u5b9a\u3057\u305f\u8abf\u505c\u6761\u9805\u306b\u3088\u308a\u50b5\u6a29\u653e\u68c4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u5bfe\u8c61\u50b5\u6a29\u8005\u53ca\u3073\u5bfe\u8c61\u50b5\u52d9\u8005\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7814\u7a76\u4f1a\u304b\u3089\u306e\u7167\u4f1a\u5185\u5bb9\u3068\u56fd\u7a0e\u5e81\u304b\u3089\u306e\u56de\u7b54\u3092\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u5bfe\u8c61\u50b5\u6a29\u8005\uff08\u6cd5\u4eba\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/p>\n<p>\u5bfe\u8c61\u50b5\u6a29\u8005\u306b\u304a\u3044\u3066\u50b5\u6a29\u653e\u68c4\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_06_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff16\uff0d\uff11<\/a>\uff08\uff13\uff09\u3067\u3042\u308a\u3001\u305d\u306e\u5207\u6368\u3066\u304c\u540c\u901a\u9054\uff08\uff13\uff09\u30ed\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u50b5\u6a29\u653e\u68c4\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8cb8\u5012\u308c\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u53c2\u8003\u2460\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff16\uff0d\uff11<\/strong><br \/>\n<strong> \u300a\u91d1\u92ad\u50b5\u6a29\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u5207\u6368\u3066\u3092\u3057\u305f\u5834\u5408\u306e\u8cb8\u5012\u308c\u300b<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6cd5\u4eba\u306e\u6709\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u306b\u3064\u3044\u3066\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u5b9f\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u984d\u306e\u3046\u3061\u6b21\u306b\u63b2\u3052\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u4e8b\u5b9f\u306e\u767a\u751f\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8cb8\u5012\u308c\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u66f4\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u53c8\u306f\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u3053\u308c\u3089\u306e\u6c7a\u5b9a\u306b\u3088\u308a\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u90e8\u5206\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u7279\u5225\u6e05\u7b97\u306b\u4fc2\u308b\u5354\u5b9a\u306e\u8a8d\u53ef\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u6c7a\u5b9a\u306b\u3088\u308a\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u90e8\u5206\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"text-decoration: underline; color: #b22222;\">\uff08\uff13\uff09\u3000\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u3088\u308b\u6574\u7406\u624b\u7d9a\u306b\u3088\u3089\u306a\u3044\u95a2\u4fc2\u8005\u306e\u5354\u8b70\u6c7a\u5b9a\u3067\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u306b\u3088\u308a\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u90e8\u5206\u306e\u91d1\u984d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u50b5\u6a29\u8005\u96c6\u4f1a\u306e\u5354\u8b70\u6c7a\u5b9a\u3067\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u3088\u308a\u50b5\u52d9\u8005\u306e\u8ca0\u50b5\u6574\u7406\u3092\u5b9a\u3081\u3066\u3044\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"text-decoration: underline; color: #b22222;\">\u30ed\u3000\u884c\u653f\u6a5f\u95a2\u53c8\u306f\u91d1\u878d\u6a5f\u95a2\u305d\u306e\u4ed6\u306e\u7b2c\u4e09\u8005\u306e\u3042\u3063\u305b\u3093\u306b\u3088\u308b\u5f53\u4e8b\u8005\u9593\u306e\u5354\u8b70\u306b\u3088\u308a\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u3067\u305d\u306e\u5185\u5bb9\u304c\u30a4\u306b\u6e96\u305a\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u50b5\u52d9\u8005\u306e\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3001\u305d\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u5f01\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u50b5\u52d9\u8005\u306b\u5bfe\u3057\u66f8\u9762\u306b\u3088\u308a\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u50b5\u52d9\u514d\u9664\u984d<\/p>\n<\/div>\n<p style=\"margin-left: 10px; 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