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\/>\n&nbsp;<\/p>\n<h2>\u4e2d\u53e4\u4f4f\u5b85\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/h2>\n<p>\u4e2d\u53e4\u4f4f\u5b85\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u624b\u7d9a\u304d\u306f\u3001\u65b0\u7bc9\u4f4f\u5b85\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002<br \/>\n&nbsp;<br \/>\n<strong><span class=\"text-line\">\u25a0\u63a7\u9664\u3092\u53d7\u3051\u308b\u6700\u521d\u306e\u5e74<\/span><\/strong><br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u521d\u5e74\u5ea6\u306f\u5fc5\u305a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u66f8\u985e\u3092\u7528\u610f\u3057\u3066\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u7d0d\u7a0e\u5730\uff08\u539f\u5247\u4f4f\u6240\u5730\uff09\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n&nbsp;<br 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\/>\n\u25cf\u5efa\u7bc9\u7269\u306e\u8010\u9707\u6539\u4fee\u8a08\u753b\u306e\u8a8d\u5b9a\u7533\u8acb\u66f8\u306e\u5199\u3057<br \/>\n\u25cf\u4f4f\u5b85\u306e\u53d6\u5f97\u306b\u95a2\u3057\u3066\u53d7\u3051\u305f\u88dc\u52a9\u91d1\u306a\u3069\u306e\u91d1\u984d\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/strong>\n<\/p>\n<\/div>\n<p>&nbsp;<br \/>\n<strong><span class=\"text-line\">\u25a02\u5e74\u76ee\u4ee5\u964d<\/span><\/strong><br \/>\n2\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u5e74\u672b\u8abf\u6574\u6642\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u7533\u8acb\u304c\u3067\u304d\u307e\u3059\u3002\u6b21\u306e\u66f8\u985e\u3092\u3001\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n&nbsp;<\/p>\n<div class=\"encl_fc9595\">\n<p>\n<strong>\u25cf\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\uff0f\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<br \/>\n\u25cf\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/strong>\n<\/p>\n<\/div>\n<p>&nbsp;<br \/>\n\u5e74\u672b\u8abf\u6574\u306e\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306a\u3069\u306f\u30012\u5e74\u76ee\u4ee5\u964d\u3082\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5fc5\u8981\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u70b9\u306e\u307f\u3068\u3001\u7c21\u7565\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<div class=\"encl_fc9595\">\n<p>\n<strong>\u25cf\u78ba\u5b9a\u7533\u544a\u66f8<br \/>\n\u25cf\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<br \/>\n\u25cf\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/strong>\n<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\u4e2d\u53e4\u4f4f\u5b85\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u3001\u4f4f\u5b85\u306e\u8cfc\u5165\u3084\u5897\u6539\u7bc9\u306b\u95a2\u3059\u308b\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u306f\u3001\u5bb6\u8a08\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3066\u304f\u308c\u308b\u5f37\u3044\u5473\u65b9\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3042\u307e\u308a\u5f53\u3066\u306b\u3057\u3059\u304e\u308b\u3068\u3001\u5b9f\u969b\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u304b\u3063\u305f\u308a\u3001\u601d\u3063\u305f\u307b\u3069\u306e\u91d1\u984d\u3067\u306f\u306a\u304b\u3063\u305f\u308a\u3057\u3066\u601d\u308f\u306c\u8ca0\u62c5\u304c\u306e\u3057\u304b\u304b\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u4e2d\u53e4\u4f4f\u5b85\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306b\u306f\u3001\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n&nbsp;<\/p>\n<div class=\"encl_fffad9\">\n<p>\n<strong>\u25cf\u65b0\u7bc9\u8cfc\u5165\u6642\u3068\u6bd4\u3079\u3066\u4e0a\u9650\u984d\u304c\u4f4e\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044<br \/>\n\u25cf\u30ea\u30d5\u30a9\u30fc\u30e0\u6e1b\u7a0e\u3068\u306e\u4f75\u7528\u306f\u539f\u5247\u3067\u304d\u306a\u3044<\/strong>\n<\/p>\n<\/div>\n<p>&nbsp;<br \/>\n\u4ee5\u4e0b\u3067\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3 class=\"contentText\">\u65b0\u7bc9\u8cfc\u5165\u6642\u3068\u6bd4\u3079\u3066\u4e0a\u9650\u984d\u304c\u4f4e\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/h3>\n<p>\u5e73\u621026\u5e74\u4ee5\u964d\u306b\u5f53\u8a72\u4f4f\u5b85\u306b\u4f4f\u307f\u59cb\u3081\u305f\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u4e0a\u9650\u91d1\u984d\u306f\u3001\u7279\u5b9a\u53d6\u5f97\u306b\u8a72\u5f53\u3059\u308b\u5834\u540840\u4e07\u5186\u3001\u7279\u5b9a\u53d6\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u540820\u4e07\u5186\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4e0a\u3067\u3082\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u7279\u5b9a\u53d6\u5f97\u3068\u306f\u3001\u4f4f\u5b85\u306e\u53d6\u5f97\u306b\u969b\u3057\u30668\uff05\u307e\u305f\u306f10\uff05\u306e\u6d88\u8cbb\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u305f\u5834\u5408\u3092\u3044\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6d88\u8cbb\u7a0e\u304c\u539f\u5247\u975e\u8ab2\u7a0e\u3067\u3042\u308b\u500b\u4eba\u9593\u58f2\u8cb7\u306a\u3069\u306f\u3001\u7279\u5b9a\u53d6\u5f97\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4e2d\u53e4\u4f4f\u5b85\u306f\u500b\u4eba\u304c\u58f2\u308a\u4e3b\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u4e0a\u9650\u91d1\u984d\u304c\u3001\u7279\u5b9a\u53d6\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306e20\u4e07\u5186\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n&nbsp;<\/p>\n<h3 class=\"contentText\">\u30ea\u30d5\u30a9\u30fc\u30e0\u6e1b\u7a0e\u3068\u306e\u4f75\u7528\u306f\u539f\u5247\u3067\u304d\u306a\u3044<\/h3>\n<p>\u4e2d\u53e4\u4f4f\u5b85\u306e\u53d6\u5f97\u3068\u540c\u6642\u306b\u3001\u5927\u898f\u6a21\u306a\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u8a08\u753b\u3059\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3057\u305f\u969b\u306b\u4f7f\u3048\u308b\u6e1b\u7a0e\u5236\u5ea6\u306b\u3001\u300c\u30ea\u30d5\u30a9\u30fc\u30e0\u6e1b\u7a0e\uff08\u6295\u8cc7\u578b\u6e1b\u7a0e\u30fb\u30ed\u30fc\u30f3\u578b\u6e1b\u7a0e\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u3057\u304b\u3057\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u6e1b\u7a0e\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u540c\u3058\u304f\u6240\u5f97\u7a0e\u304c\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306e\u4f75\u7528\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4f8b\u5916\u3068\u3057\u3066\u3001\u73fe\u884c\u306e\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u8010\u9707\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u95a2\u3057\u3066\u306e\u307f\u3001\u4f75\u7528\u53ef\u80fd\u3067\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u307e\u305f\u3053\u308c\u3089\u306e\u6e1b\u7a0e\u5236\u5ea6\u306e\u5229\u7528\u306f\u9014\u4e2d\u3067\u4ed6\u306e\u6e1b\u7a0e\u5236\u5ea6\u3078\u306e\u5229\u7528\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f4f\u5b85\u306e\u53d6\u5f97\u3068\u540c\u6642\u671f\u306b\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u4e2d\u53e4\u4f4f\u5b85\u306e\u8cfc\u5165\u8cbb\u7528\u3068\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u3092\u5408\u308f\u305b\u3066\u501f\u308a\u5165\u308c\u3067\u304d\u308b\u300c\u30ea\u30d5\u30a9\u30fc\u30e0\u4e00\u4f53\u578b\u4f4f\u5b85\u30ed\u30fc\u30f3\u300d\u3092\u5229\u7528\u3059\u308b\u307b\u3046\u304c\u3001\u52b9\u7387\u3088\u304f\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h2>\u4e2d\u53e4\u4f4f\u5b85\u8cfc\u5165\u6642\u3082\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u6d3b\u7528\u3057\u3066\u8ca0\u62c5\u8efd\u6e1b\u3067\u304d\u308b<\/h2>\n<p>\u8cfc\u5165\u3057\u305f\u306e\u304c\u4e2d\u53e4\u4f4f\u5b85\u3067\u3042\u3063\u3066\u3082\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u65b0\u7bc9\u4f4f\u5b85\u306e\u5834\u5408\u3068\u306f\u7570\u306a\u308b\u8981\u4ef6\u3082\u3044\u304f\u3064\u304b\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n&nbsp;<br \/>\n\u307e\u305f\u3001\u9069\u7528\u5e74\u6570\u3084\u63a7\u9664\u7387\u3001\u4e0a\u9650\u91d1\u984d\u3082\u3001\u5f53\u8a72\u4f4f\u5b85\u306b\u4f4f\u307f\u59cb\u3081\u305f\u5e74\u3084\u305d\u306e\u307b\u304b\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u898b\u8fbc\u307f\u9055\u3044\u304c\u306a\u3044\u3088\u3046\u3001\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u6761\u4ef6\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u3092\u3001\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3066\u304f\u308c\u308b\u4fbf\u5229\u306a\u5236\u5ea6\u3067\u3059\u3002\u4e2d\u53e4\u4f4f\u5b85\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u3001\u5236\u5ea6\u3092\u6700\u5927\u9650\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n&nbsp;<br \/>\n\u51fa\u5178<br \/>\n<a class=\"shutten\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1213.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u203b\u56fd\u7a0e\u5e81\u300cNo.1213\u2003\u4f4f\u5b85\u3092\u65b0\u7bc9\u53c8\u306f\u65b0\u7bc9\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u300d<\/a><br \/>\n<a class=\"shutten\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1214.htm\" target=\"_blank\" rel=\"noopener 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