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#ff00ff;\">\u4ee4\u548c8\u5e7412\u670831\u65e5\u307e\u3067<\/span>\u3068\u306a\u308b\u3002<br \/>\n\u2460\u7701\u30a8\u30cd\u30fb\u8010\u9707\u6027\u30fb\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u4f4f\u5b85\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u3002<br \/>\n\u2461\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u304a\u3051\u308b\u53d7\u8d08\u8005\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u3002<br \/>\n\u3010\u9069\u7528\u6642\u671f\u3011\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.0164%;\" width=\"170\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306b\u304a\u3051\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u4f8b<\/td>\n<td style=\"width: 61.3741%;\" width=\"293\"><span style=\"color: #ff00ff;\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306b\u304a\u3044\u3066\u3001\u8d08\u4e0e\u8005\u304c<\/span>\u8d08\u4e0e\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066<span style=\"color: #ff00ff;\">60\u6b73\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b<\/span>\u304c<span style=\"color: #ff00ff;\">3\u5e74\u5ef6\u9577<\/span>\u3055\u308c\u3001<span style=\"color: #ff00ff;\">\u4ee4\u548c8\u5e7412\u670831\u65e5\u307e\u3067<\/span>\u3068\u306a\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span style=\"color: #000080;\">\u8cc7\u7523\u7a0e\u3068\u4ee4\u548c6\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/span><\/strong><\/span><\/p>\n<p>\u6628\u5e74\u306e\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u4e00\u4f53\u5316\u306b\u5411\u3051\u3066\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u4f7f\u3044\u3084\u3059\u304f\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u305f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u6539\u6b63\u3068\u3044\u3046\u76ee\u7389\u306e\u6539\u6b63\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c6\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u8cc7\u7523\u7a0e\u306e\u5927\u304d\u306a\u6539\u6b63\u306f\u306a\u304f\u3001\u8981\u4ef6\u898b\u76f4\u3057\u3092\u542b\u3081\u305f\u65e2\u5b58\u7a0e\u5236\u306e\u5ef6\u9577\u306b\u3068\u3069\u307e\u308a\u307e\u3057\u305f\u3002<br 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style=\"font-size: 14pt;\"><strong><span style=\"color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/1470-17.htm\">\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u4fc2\u308b\u533a\u5206\u6240\u6709\u88dc\u6b63\u7387\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\uff08\u56fd\u7a0e\u5e81HP\uff09\u3092\u4f7f\u7528\u3057\u3066\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #ebebeb;\">\u4ee4\u548c5\u5e74\u5ea6\u5927\u7db1P21\u3000\u4e00\u90e8\u629c\u7c8b<\/p>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u3001\u5e02\u5834\u3067\u306e\u58f2\u8cb7\u4fa1\u683c\u3068\u901a\u9054\u306b\u57fa\u3065\u304f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u304c\u5927\u304d\u304f\u4e56\u96e2\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u898b\u3089\u308c\u308b\u3002<br 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16.5332%; vertical-align: top;\" rowspan=\"9\" width=\"113\">\n<p style=\"text-align: center;\">\u6240\u5f97\u7a0e<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td style=\"width: 83.394%;\" width=\"453\"><span style=\"color: #ff00ff;\">\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e<\/span>\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d1,805\u4e07\u5186\u4ee5\u4e0b\u304c\u5bfe\u8c61\u3001\u4ee4\u548c6\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u984d\uff1a\u672c\u4eba\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf1\u4eba\u00d73\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3001\u4f4f\u6c11\u7a0e\u6240\u5f97\u5272\u984d\uff1a\u672c\u4eba\u30fb\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf1\u4eba\u00d71\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" 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width=\"453\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u8981\u4ef6\u306e\u7de9\u548c\uff08\u4fdd\u7ba1\u59d4\u8a17\u8981\u4ef6\u7de9\u548c\u3001\u4e00\u5b9a\u306e\u682a\u5f0f\u4f1a\u793e\u306b\u3064\u3044\u3066\u4e0a\u9650\u6a29\u5229\u884c\u4f7f\u4fa1\u683c3,600\u4e07\u5186\uff08\u8a2d\u7acb5\u5e74\u672a\u6e802,400\u4e07\u5186\uff09\u3078\u5f15\u4e0a\u3052\u3001\u5916\u90e8\u5354\u529b\u8005\u3078\u306e\u4ed8\u4e0e\u8981\u4ef6\u7de9\u548c\u3001\u96fb\u78c1\u7684\u63d0\u51fa\u65b9\u6cd5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u306e\u62e1\u5145\uff08\u4e00\u5b9a\u306e\u65b0\u682a\u4e88\u7d04\u6a29\u3001\u91d1\u92ad\u4fe1\u8a17\u3082\u5bfe\u8c61\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u53ce\u7528\u4ea4\u63db\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306e5,000\u4e07\u5186\u63a7\u9664\u7b49\u306e\u898b\u76f4\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u30fb\u4ea4\u63db\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.5332%; vertical-align: top;\" rowspan=\"8\" width=\"113\">\n<p style=\"text-align: center;\">\u6cd5\u4eba\u7a0e<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td style=\"width: 83.394%;\" width=\"453\">\u5927\u4f01\u696d\u5411\u3051\u30fb\u4e2d\u5c0f\u4f01\u696d\u5411\u3051<span style=\"color: #ff00ff;\">\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u53ca\u3073\u5ef6\u9577<\/span>\uff08\u4e2d\u5805\u4f01\u696d\u5411\u3051\u306e\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u304c\u65b0\u8a2d\u3001<span style=\"color: #ff00ff;\">\u4e2d\u5c0f\u4f01\u696d\u306e\uff15\u5e74\u9593\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306e\u5275\u8a2d<\/span>\u3001\u7a0e\u984d\u63a7\u9664\u7387\u3084\u6761\u4ef6\u5909\u66f4\u7b49\uff09\u4ee4\u548c6\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c9\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\"><span style=\"color: #ff00ff;\">\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/span>\uff08\u2460\u6e1b\u8cc7\u3078\u306e\u5bfe\u5fdc\u21d2\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u5270\u4f59\u91d110\u5104\u5186\u8d85\u3067\u5bfe\u8c61\u3001\u2461100%\u5b50\u6cd5\u4eba\u7b49\u3078\u306e\u5bfe\u5fdc\u21d2\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u5270\u4f59\u91d12\u5104\u5186\u8d85\u3067\u5bfe\u8c61\uff09\u2460\u4ee4\u548c7\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u2461\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u4f01\u696d\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff081\u4e07\/\u4eba\u4ee5\u4e0b\u3078\u62e1\u5145\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u30dc\u30c3\u30af\u30b9\u7a0e\u5236\u306e\u5275\u8a2d\uff08\u56fd\u5185\u3067\u81ea\u3089\u7814\u7a76\u958b\u767a\u3057\u305f\u7279\u5b9a\u7279\u8a31\u6a29\u7b49\u306e\u8b72\u6e21\u30fb\u8cb8\u4ed8\u306b\u4fc2\u308b\u6240\u5f97\u306e\u3046\u3061\u4e00\u5b9a\u984d\u3092\u640d\u91d1\u7b97\u5165\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u6226\u7565\u5206\u91ce\u56fd\u5185\u751f\u7523\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff08\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u300c\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\u300d\u306b\u3057\u305f\u304c\u3063\u3066\u5c0e\u5165\u3055\u308c\u305f\u6a5f\u68b0\u7b49\u306e\u7a0e\u984d\u63a7\u9664\u3001\u96fb\u6c17\u81ea\u52d5\u8eca\u30fb\u534a\u5c0e\u4f53\u7b49\u3092\u5bfe\u8c61\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u7a4d\u7acb\u3066\u306e\u62e1\u5145\u30fb\u5ef6\u9577\uff08\u7a4d\u7acb\u7387\u306e\u4e0a\u9650\u62e1\u5927\u3001\u636e\u7f6e\u671f\u9593\u306e\u9577\u671f\u5316\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u5012\u7523\u9632\u6b62\u5171\u6e08\u306b\u4fc2\u308b\u63aa\u7f6e\u306e\u9069\u7528\u5236\u9650\uff08\u89e3\u9664\u304b\u30892\u5e74\u7d4c\u904e\u307e\u3067\u306f\u640d\u91d1\u7b97\u5165\u306b\u5236\u9650\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff09\u306e\u898b\u76f4\u3057\uff08\u9023\u7d50\u7dcf\u53ce\u5165\u91d1\u984d7.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u30b0\u30eb\u30fc\u30d7\u304c\u5bfe\u8c61\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\u306e\u898b\u76f4\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.5332%; vertical-align: top;\" rowspan=\"5\" width=\"113\">\n<p style=\"text-align: center;\">\u6d88\u8cbb\u7a0e<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td style=\"width: 83.394%;\" width=\"453\">\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165\uff08\u56fd\u5916\u4e8b\u696d\u8005\u306b\u5909\u308f\u308a\u53d6\u5f15\u9ad850\u5104\u5186\u8d85\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u904b\u55b6\u4e8b\u696d\u8005\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u8ab2\u305b\u3089\u308c\u308b\uff09\u4ee4\u548c7\u5e744\u67081\u65e5\u4ee5\u5f8c\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u56fd\u5916\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u898b\u76f4\u3057\u7b49\uff08\u56fd\u5916\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u3001\u7c21\u6613\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u514d\u7a0e\u4e8b\u696d\u8005\u7b49\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u898b\u76f4\u3057\uff08\u5e7410\u5104\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u4e0d\u53ef\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" width=\"453\">\u5916\u56fd\u4eba\u65c5\u884c\u8005\u5411\u3051\u514d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff08\u514d\u7a0e\u8cfc\u5165\u7269\u54c1\u306e\u56fd\u5185\u6a2a\u6d41\u3057\u9632\u6b62\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.394%;\" 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