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\/>\n\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001<strong><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.keisan.nta.go.jp\/survey\/publish\/34255\/faq\/34311\/faq_34353.php\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/strong>\u306b\u54c1\u76ee\u3054\u3068\u306e\u5177\u4f53\u7684\u306a\u8010\u7528\u5e74\u6570\u304c\u8f09\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n&nbsp;<br 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\/>\n&nbsp;<br \/>\n\u300c\u5e74\u6570\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u52a3\u5316\u3059\u308b\u300d\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u4ee5\u5916\u306f\u6e1b\u4fa1\u511f\u5374\u305b\u305a\u3001\u304a\u5e97\u306e\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u304b\u58f2\u5374\u3059\u308b\u304b\u306e\u3069\u3061\u3089\u304b\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u305d\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u571f\u5730\u306e\u501f\u5730\u6a29\uff08\u571f\u5730\u3092\u501f\u308a\u3066\u98f2\u98df\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\uff09<\/li>\n<li>\u7d75\u753b\u3084\u3064\u307c\u3044\u3063\u305f\u53e4\u7269\u54c1\uff08\u5e97\u5185\u306b\u98fe\u308b\u3082\u306e\u3068\u3057\u3066\uff09<\/li>\n<li>\u96fb\u8a71\u52a0\u5165\u6a29<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>\u8010\u7528\u5e74\u6570\u3092\u9593\u9055\u3048\u305f\u5834\u5408\u306f<\/h3>\n<p>\u3082\u3057\u3082\u3001\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3092\u9593\u9055\u3048\u3066\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u3068\u3067\u5bfe\u5fdc\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u306e\u5834\u5408\u306f\u904e\u53bb\u306e\u511f\u5374\u8cbb\u3092\u8a02\u6b63\u3057\u307e\u3059\u3002\u4eee\u306b\u8cc7\u7523\u304c\u4e2d\u53e4\u54c1\u3060\u3063\u305f\u5834\u5408\u306f\u8acb\u6c42\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6b21\u56de\u304b\u3089\u8010\u7528\u5e74\u6570\u3092\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u6cd5\u4eba\u306e\u5834\u5408\u3060\u3068\u904e\u53bb\u306e\u511f\u5374\u8cbb\u306e\u8a02\u6b63\u306f\u305b\u305a\u3001\u6b21\u5e74\u5ea6\u304b\u3089\u6b63\u3057\u3044\u8010\u7528\u5e74\u6570\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u3053\u3053\u307e\u3067\u6e1b\u4fa1\u511f\u5374\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u898b\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u8907\u96d1\u306a\u4ed5\u7d44\u307f\u3067\u3042\u308b\u305f\u3081\u5b8c\u5168\u306b\u7406\u89e3\u3059\u308b\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u5236\u5ea6\u306f\u98f2\u98df\u5e97\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u3046\u3048\u3067\u5fc5\u305a\u5229\u7528\u3059\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u77e5\u3063\u3066\u304a\u304f\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3053\u3068\u306f\u5e97\u5074\u306b\u3044\u304f\u3064\u304b\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u751f\u307f\u51fa\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u305d\u308c\u306f\u300c\u7bc0\u7a0e\u52b9\u679c\u300d\u3068\u300c\u8cc7\u7523\u8a55\u4fa1\u3078\u306e\u6d3b\u7528\u300d\u3001\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3067\u306f\u30d7\u30e9\u30b9\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u5229\u70b9\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3>\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3068\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd\u3068\u3044\u3046\u3053\u3068\u3068\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u3068\u5229\u76ca\u984d\u304c\u6291\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u540c\u6642\u306b\u7a0e\u984d\u3082\u6291\u5236\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u3063\u3066\u7bc0\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002\u6ce8\u610f\u70b9\u306f\u3001\u6cd5\u4eba\u306e\u5834\u5408\u3060\u3068\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b\u969b\u306b\u5229\u76ca\u3092\u6291\u3048\u3089\u308c\u308b\u3053\u3068\u306b\u5bfe\u3057\u3001\u500b\u4eba\u3067\u306f\u305d\u308c\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u306e\u5834\u5408\u306f\u6bce\u5e74\u304d\u3061\u3093\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n&nbsp;<\/p>\n<h3>\u8cc7\u7523\u8a55\u4fa1\u306b\u4f7f\u3048\u308b<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u306f\u4fdd\u6709\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u3082\u4f7f\u3048\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8cfc\u5165\u6642\u306b\u306f\u65b0\u54c1\u3060\u3063\u305f\u53a8\u623f\u5668\u5177\u306f\u4e00\u5e74\u305f\u3064\u3068\u65b0\u54c1\u3067\u306f\u306a\u304f\u306a\u308a\u3001\u3068\u3053\u308d\u3069\u3053\u308d\u6c5a\u308c\u3084\u50b7\u307f\u304c\u3042\u308b\u306f\u305a\u3067\u3059\u3002\u305d\u306e\u6642\u70b9\u3067\u53a8\u623f\u6a5f\u5668\u306f\u3001\u8cfc\u5165\u6642\u3068\u540c\u3058\u8cc7\u7523\u4fa1\u5024\u3092\u6709\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u3001\u73fe\u6642\u70b9\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e\u5177\u4f53\u7684\u306a\u4fa1\u5024\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3057\u305f\u5206\u306e\u8cbb\u7528\u3092\u3082\u3068\u306e\u91d1\u984d\u304b\u3089\u5f15\u3051\u3070\u51fa\u3066\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3067\u306f\u30d7\u30e9\u30b9\u306b\u50cd\u304f<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u300c\u5b9f\u969b\u306e\u73fe\u91d1\u652f\u6255\u3044\u3092\u4f34\u308f\u306a\u3044\u8cbb\u7528\u300d\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u3046\u3048\u3067\u306f\u8cbb\u7528\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u304c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3067\u306f\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u652f\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u30d7\u30e9\u30b9\u306b\u50cd\u304f\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5148\u306b\u8ff0\u3079\u305f\u53a8\u623f\u6a5f\u5668\u306740\u4e07\u306e\u58f2\u308a\u4e0a\u3052\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u5206\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u304c20\u4e07\u3060\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u3046\u3059\u308b\u306840\u4e07\u304b\u308920\u4e07\u3092\u5f15\u3044\u3066\u5229\u76ca\u306f20\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5b9f\u969b\u306f\u305d\u306e\u6e1b\u4fa1\u511f\u5374\u5206\u306e\u91d1\u984d\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u5834\u5408\u306f40\u4e07\u306b20\u4e07\u3092\u8db3\u3057\u305f\u984d\u304c\u624b\u5143\u306b\u6b8b\u308b\u984d\u3068\u306a\u308b\u306e\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u306f\u7d4c\u55b6\u72b6\u614b\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3001\u8a08\u7b97\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3>\u5b9a\u7387\u6cd5<\/h3>\n<p>\u5b9a\u7387\u6cd5\u306f\u511f\u5374\u8cbb\u304c\u5e74\u3068\u3068\u3082\u306b\u6e1b\u5c11\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u53ce\u76ca\u304c\u4f4e\u4e0b\u3057\u304c\u3061\u306a\u5f8c\u5e74\u306e\u8ca0\u62c5\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u4e00\u65b9\u3067\u3001\u4e8b\u696d\u5f53\u521d\u306e\u511f\u5374\u984d\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3053\u3061\u3089\u306e\u3084\u308a\u65b9\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3>\u5b9a\u984d\u6cd5<\/h3>\n<p>\u8cc7\u7523\u306e\u8cfc\u5165\u91d1\u984d\u306b\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387\u3092\u639b\u3051\u308b\u3084\u308a\u65b9\u3067\u3059\u3002\u4f8b\u3048\u3070\u8cc7\u7523\u3092100\u4e07\u5186\u3067\u8cb7\u3063\u3066\u8010\u7528\u5e74\u6570\u304c5\u5e74\u306e\u5834\u5408\u306f\u3001100\u4e07\u306b0.2\u3092\u639b\u3051\u3066\u6bce\u5e7420\u4e07\u5186\u306e\u984d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u500b\u4eba\u7d4c\u55b6\u306e\u5834\u5408\u306f\u3053\u3061\u3089\u306e\u65b9\u6cd5\u3092\u4f7f\u3044\u307e\u3059\u3002\u307e\u305f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u3053\u306e\u3084\u308a\u65b9\u3067\u306e\u307f\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3>\u6cd5\u4eba\u306e\u5834\u5408\u306e\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c<strong><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/070412\/pdf\/3.pdf\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868<\/a><\/span><\/strong>\u300d\u3092\u53c2\u7167\u3057\u3066\u8cc7\u7523\u3054\u3068\u306e\u511f\u5374\u7387\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002\u300c\u672a\u511f\u5374\u6b8b\u9ad8\u00d7\u511f\u5374\u7387\u300d\u3068\u300c\u53d6\u5f97\u4fa1\u683c\u00d7\u5b9a\u7387\u6cd5\u306e\u4fdd\u8a3c\u7387\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u524d\u8005\u3068\u5f8c\u8005\u3092\u6bd4\u8f03\u3057\u3066\u524d\u8005\u304c\u591a\u3044\u5834\u5408\u306f\u305d\u3061\u3089\u3092\u8a08\u4e0a\u3057\u3001\u5f8c\u8005\u304c\u591a\u3044\u306e\u3067\u3042\u308c\u3070\u300c\u6539\u5b9a\u53d6\u5f97\u4fa1\u683c\u00d7\u6539\u5b9a\u511f\u5374\u7387\u300d\u3067\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u500b\u4eba\u306e\u5834\u5408\u3082\u540c\u3058\u304f\u56fd\u7a0e\u5e81\u306e\u300c<strong><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/070412\/pdf\/3.pdf\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868<\/a><\/span><\/strong>\u300d\u3092\u53c2\u7167\u3057\u3001\u511f\u5374\u7387\u3092\u8cc7\u7523\u306e\u8cfc\u5165\u91d1\u984d\u306b\u639b\u3051\u3066\u91d1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u53d6\u5f97\u4fa1\u683c\u304c10\u4e07\u5186\u304b\u308920\u4e07\u5186\u4ee5\u4e0b\u306e\u8cc7\u7523\u306f\u3001\u8010\u7528\u5e74\u6570\u306b\u95a2\u4fc2\u306a\u304f\u300c3\u5e74\u9593\u300d\u3067\u5747\u7b49\u306b\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3084\u308a\u65b9\u3067\u3042\u308b\u300c\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br 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