{"id":13077,"date":"2022-09-19T16:15:34","date_gmt":"2022-09-19T07:15:34","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=13077"},"modified":"2025-09-22T17:04:43","modified_gmt":"2025-09-22T08:04:43","slug":"%e6%8a%95%e8%b3%87%e4%bf%a1%e8%a8%97%e3%81%ab%e4%bf%82%e3%82%8b%e6%89%8b%e6%95%b0%e6%96%99%e3%80%81%e4%bf%a1%e8%a8%97%e5%a0%b1%e9%85%ac%e3%80%81%e4%bf%a1%e8%a8%97%e8%b2%a1%e7%94%a3%e7%95%99%e4%bf%9d","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=13077","title":{"rendered":"\u6295\u8cc7\u4fe1\u8a17\u306b\u4fc2\u308b\u624b\u6570\u6599\u3001\u4fe1\u8a17\u5831\u916c\u3001\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u306a\u3069\u306e\u6d88\u8cbb\u7a0e\u306e\u533a\u5206"},"content":{"rendered":"<p><span><div class=\"sc_frame_wrap inline custom\">\n<div class=\"sc_frame \" style=\"border-color: #3aff3d; background-color: #e9ffe2; color: #333;\">\n<div class=\"sc_frame_text\"><span style=\"color: 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1\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8cfc\u5165\u624b\u6570\u6599\u306f\u3001\u6700\u7d42\u7684\u306b\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1\uff08\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\uff09\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u306a\u306e\u3067\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u4fe1\u8a17\u5831\u916c<\/h2>\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u904b\u7528\u306e\u305f\u3081\u306e\u8cbb\u7528\u3084\u6295\u8cc7\u6a5f\u95a2\u306b\u5bfe\u3059\u308b\u5831\u916c\u3001\u8cc7\u7523\u306e\u4fdd\u7ba1\u3001\u53ce\u76ca\u5206\u914d\u91d1\u306e\u652f\u6255\u53d6\u6271\u3044\u3001\u6295\u8cc7\u4fe1\u8a17\u8aac\u660e\u66f8\u7b49\u306e\u4f5c\u6210\u7b49\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u307e\u3068\u3081\u3066\u300c\u4fe1\u8a17\u5831\u916c\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4fe1\u8a17\u5831\u916c\u306f\u3001\u65e5\u3005\u4fe1\u8a17\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3001\u7d14\u8cc7\u7523\u984d\u306b\u4e00\u5b9a\u306e\u6599\u7387\u3092\u304b\u3051\u3066\u5fb4\u53ce\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4fe1\u8a17\u5831\u916c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u7a2e\u985e\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6221\u300e\u9810\u91d1\u3084\u8cb8\u4ed8\u91d1\u306e\u5229\u5b50\u306a\u3069\u300f\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u6d88\u8cbb\u7a0e\u306f\u3001\u8ca1\u8ca8\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6d41\u308c\u3092\u901a\u3057\u3066\u6d88\u8cbb\u306b\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u7a0e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3058\u307e\u306a\u3044\u8cc7\u91d1\u306e\u6d41\u308c\u306b\u95a2\u3059\u308b\u53d6\u5f15\u306a\u3069\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53d6\u5f15<\/strong><br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u91d1\u878d\u53d6\u5f15\u306a\u3069\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30fb\u30fb\u30fb\uff08\u4e2d\u7565\uff09\u30fb\u30fb\u30fb<br \/>\n5\u2003\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\uff08\u682a\u5f0f\u307e\u305f\u306f\u51fa\u8cc7\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u3068\u3057\u3066\u904b\u7528\u3057\u306a\u3044\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u307e\u305f\u306f\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306e\u4fe1\u8a17\u5831\u916c<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6221.htm\" target=\"_blank\" rel=\"noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6221\u300e\u9810\u91d1\u3084\u8cb8\u4ed8\u91d1\u306e\u5229\u5b50\u306a\u3069\u300f<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306e\u4fe1\u8a17\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u307e\u3059\u304c\u3001\u30ab\u30c3\u30b3\u66f8\u304d\u3067\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u3068\u3057\u3066\u904b\u7528\u3092\u3057\u306a\u3044\u3082\u306e\u306b\u9650\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4fe1\u8a17\u5831\u916c\u306e\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  blue\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u30fb\u5408\u540c\u904b\u7528\u4fe1\u8a17\u30fb\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\uff08\u682a\u5f0f\u306b\u4fc2\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u3001\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306e\u4fe1\u8a17\u5831\u916c \u2192 \u975e\u8ab2\u7a0e\u4ed5\u5165\u308c<\/strong><br \/>\n<strong>\u30fb\u4e0a\u8a18\u4ee5\u5916\uff08\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\uff09 \u2192 \u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u7406\u7531\u306f\u3001\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u305f\u3081\u306b\u682a\u5f0f\u306e\u58f2\u8cb7\u306a\u3069\u3092\u4ee3\u884c\u3057\u3066\u884c\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3084\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u3001\u3082\u3068\u3082\u3068\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u304b\u3089\u6295\u8cc7\u6a5f\u95a2\u306e\u53d6\u308a\u5206\u3092\u5dee\u3057\u5f15\u3044\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u306b\u3059\u304e\u306a\u3044\u305f\u3081\u3001\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3084\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u306e\u4fe1\u8a17\u5831\u916c\u306e\u672c\u8cea\u306f\u5229\u5b50\u306e\u3046\u3061\u6295\u8cc7\u6a5f\u95a2\u306e\u53d6\u308a\u5206\u3067\u3042\u308b\u3068\u8003\u3048\u975e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u4fe1\u8a17\u5831\u916c\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1\uff08\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\uff09\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u306a\u306e\u3067\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u76e3\u67fb\u5831\u916c<\/h2>\n<p>\u6295\u8cc7\u4fe1\u8a17\u306f\u3001\u8cc7\u7523\u904b\u7528\u304c\u9069\u6b63\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u6240\u6709\u671f\u9593\u4e2d\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5404\u6295\u8cc7\u5bb6\u304c\u76e3\u67fb\u5831\u916c\u306b\u4fc2\u308b\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8cbb\u7528\u3082\u4fe1\u8a17\u5831\u916c\u3068\u540c\u69d8\u306b\u3001\u65e5\u3005\u4fe1\u8a17\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3001\u7d14\u8cc7\u7523\u984d\u306b\u4e00\u5b9a\u306e\u4e21\u7acb\u3092\u304b\u3051\u3066\u5fb4\u53ce\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u76e3\u67fb\u5831\u916c\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u76e3\u67fb\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u76e3\u67fb\u5831\u916c\u3082\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1\uff08\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\uff09\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u306a\u306e\u3067\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d<\/h2>\n<p>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u3068\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u3092\u89e3\u7d04\u3059\u308b\u969b\u306b\u6295\u8cc7\u5bb6\u304c\u652f\u6255\u3046\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u57fa\u6e96\u4fa1\u683c\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u6599\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u89e3\u7d04\u4ee3\u91d1\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u306f\u3001\u6295\u8cc7\u6a5f\u95a2\u7b49\u304b\u3089\u4f55\u304b\u3057\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6295\u8cc7\u4fe1\u8a17\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u4ed6\u306e\u6295\u8cc7\u5bb6\u306b\u8ff7\u60d1\u304c\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u652f\u6255\u3046\u8cbb\u7528\u3067\u3059\u3002<\/p>\n<p>\u89e3\u7d04\u3057\u3066\u6295\u8cc7\u5bb6\u306b\u4ee3\u91d1\u3092\u652f\u6255\u3046\u305f\u3081\u306b\u306f\u3001\u4fe1\u8a17\u8ca1\u7523\u306e\u4e00\u90e8\u3092\u58f2\u5374\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u305d\u306e\u305f\u3081\u306b\u8cbb\u7528\u304c\u304b\u304b\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u89e3\u7d04\u3092\u3057\u305f\u6295\u8cc7\u5bb6\u304c\u4f55\u304b\u3057\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u6295\u8cc7\u5bb6\u304c\u88ab\u308b\u640d\u5bb3\u3092\u88dc\u586b\u3059\u308b\u305f\u3081\u306e\u640d\u5bb3\u8ce0\u511f\u91d1\u306e\u3088\u3046\u306a\u6027\u8cea\u306e\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5bfe\u4fa1\u6027\u306e\u306a\u3044\u53d6\u5f15\u3068\u3057\u3066\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/h2>\n<p>\u53ce\u76ca\u5206\u914d\u91d1\u306e\u53d7\u53d6\u6642\u3084\u3001\u56fd\u5185\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u5834\u5408\u306b\u53ce\u76ca\uff08\u89e3\u7d04\u5dee\u76ca\u3001\u58f2\u5374\u76ca\u3001\u511f\u9084\u5dee\u76ca\uff09\u304c\u53d6\u5f97\u4fa1\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u652f\u6255\u3044\u306f\u5bfe\u4fa1\u6027\u306e\u306a\u3044\u53d6\u5f15\u3067\u3042\u308b\u305f\u3081\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u904b\u7528\u306b\u3042\u305f\u308a\u767a\u751f\u3059\u308b\u8af8\u8cbb\u7528\u306e\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 55.1876%; text-align: center; background-color: #f6ffc2;\" colspan=\"2\">\u8cbb\u7528\u306e\u5185\u5bb9<\/td>\n<td style=\"width: 44.8123%; text-align: center; background-color: #f6ffc2;\">\u6d88\u8cbb\u7a0e\u306e\u533a\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 55.1876%;\" colspan=\"2\">\u8cfc\u5165\u624b\u6570\u6599<\/td>\n<td style=\"width: 44.8123%;\">\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9109%;\" rowspan=\"2\">\u4fe1\u8a17\u5831\u916c<\/td>\n<td style=\"width: 36.2767%;\">\u5408\u540c\u904b\u7528\u4fe1\u8a17\u30fb\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\uff08\u682a\u5f0f\u306b\u4fc2\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u3001\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306e\u4fe1\u8a17\u5831\u916c<\/td>\n<td style=\"width: 44.8123%;\">\u975e\u8ab2\u7a0e\u4ed5\u5165\u308c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.2767%;\">\u4e0a\u8a18\u4ee5\u5916\uff08\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\uff09<\/td>\n<td style=\"width: 44.8123%;\">\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9109%;\" colspan=\"2\">\u76e3\u67fb\u5831\u916c<\/td>\n<td style=\"width: 44.8123%;\">\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d<\/td>\n<td style=\"width: 44.8123%;\">\u4e0d\u8ab2\u7a0e\u4ed5\u5165\u308c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9109%;\" colspan=\"2\">\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"width: 44.8123%;\">\u4e0d\u8ab2\u7a0e\u4ed5\u5165\u308c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308b\u3082\u306e\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1\uff08\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\uff09\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306b\u3088\u308b\u5834\u5408\u3001\u975e\u8ab2\u7a0e\u58f2\u4e0a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u95a2\u9023\u3059\u308b\u30a2\u30d7\u30ea\u306e\u554f\u984c<\/h2>\n<h3>\u6d88\u8cbb\u7a0e\u6cd5 \u7121\u6575\u306e\u4e00\u554f\u4e00\u7b54<\/h3>\n<table border=\"1\" style=\"width: 100%; border-collapse: collapse; border-color: #000000; border-style: solid; height: 59px;\">\n<tbody>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000; height: 10px; background-color: #bfe9ff;\">\u554f\u984c\u756a\u53f7<\/td>\n<td style=\"width: 79.3691%; border-color: #000000; height: 10px; background-color: #bfe9ff;\">\u30bf\u30a4\u30c8\u30eb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff12\uff17\uff12<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\"><span>\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff12\uff17\uff15<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\"><span>\u5408\u540c\u904b\u7528\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff12\uff18\uff12<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\"><span>\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff18\uff12\uff18<\/td>\n<td 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