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loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/\u6d88\u8cbb\u7a0e\u9084\u4ed8\u306e\u30a4\u30e9\u30b9\u30c8\uff08\u56fd\u7a0e7.8\uff05\u5206\uff09-1-1024x778.png\" alt=\"\u6d88\u8cbb\u7a0e\u9084\u4ed8\u306e\u30a4\u30e9\u30b9\u30c8\uff08\u56fd\u7a0e7.8\uff05\u5206\uff09\" width=\"800\" height=\"608\" class=\"aligncenter wp-image-3865 lazyload\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_01.htm\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_01.htm<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2>\u5c4a\u51fa\u306e\u52b9\u529b<\/h2>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001<strong>\u63d0\u51fa\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u7fcc\u8ab2\u7a0e\u671f\u9593\u4ee5\u5f8c\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong>\u65b0\u305f\u306b\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline red\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u958b\u696d\uff11\u5e74\u76ee \u2192 \u63d0\u51fa\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong><\/div>\n<div><strong>\uff12\u5e74\u76ee\u4ee5\u964d \u2192 \u63d0\u51fa\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\uff12\u5e74\u76ee\u4ee5\u964d\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u63d0\u51fa\u671f\u9650\u3092\uff11\u65e5\u3067\u3082\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u3089\u571f\u4e0b\u5ea7\u3057\u3066\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f<span style=\"font-size: 18pt; color: #ff0000;\"><strong>\u53b3\u5b88<\/strong><\/span>\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\uff08\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u304c\u3042\u308c\u3070\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u707d\u5bb3\u304c\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u306e\u3088\u3063\u307d\u3069\u306e\u3053\u3068\u304c\u306a\u3044\u9650\u308a\u8a8d\u3081\u3066\u3082\u3089\u3048\u307e\u305b\u3093\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n<h2>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u3092\u3084\u3081\u308b\u3068\u304d<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/1461_02_\u30da\u30fc\u30b8_1-791x1024.jpg\" alt=\"\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\" width=\"791\" height=\"1024\" class=\"aligncenter size-large wp-image-1941 lazyload\" data-srcset=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/1461_02_\u30da\u30fc\u30b8_1-791x1024.jpg 791w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/1461_02_\u30da\u30fc\u30b8_1-232x300.jpg 232w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/1461_02_\u30da\u30fc\u30b8_1-768x994.jpg 768w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/01\/1461_02_\u30da\u30fc\u30b8_1.jpg 1700w\" data-sizes=\"auto, (max-width: 791px) 100vw, 791px\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_02.htm\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_02.htm<\/a><\/p>\n<p>\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u306f\uff12\u5e74\u9593\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3057\u305f\u3042\u3068\u3067\u306a\u3051\u308c\u3070\u53d6\u308a\u3084\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\uff11\u5e74\u3060\u3051\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u305d\u306e\u7fcc\u5e74\u304b\u3089\u307e\u305f\u3059\u3050\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\uff08100\u4e07\u5186\u4ee5\u4e0a\u306e\u4e00\u5b9a\u306e\u8cc7\u7523\uff09\u3084\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\uff081,000\u4e07\u5186\u4ee5\u4e0a\u306e\u4e00\u5b9a\u306e\u8cc7\u7523\uff09\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u6700\u4f4e\uff13\u5e74\u9593\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3089\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u305f\u3081\u3001\u672c\u5f53\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u3092\u3057\u3066\u9084\u4ed8\u3092\u53d7\u3051\u305f\u65b9\u304c\u826f\u3044\u306e\u304b\u3001\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u691c\u8a0e\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3057\u305f\u5834\u5408\u306e\u7d4c\u904e\u63aa\u7f6e<\/h2>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\uff08\u4ee5\u4e0b\u300c\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3092\u63d0\u51fa\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u304a\u3044\u3066\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u5f8c\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306b\u767b\u9332\u5e0c\u671b\u65e5\uff08\u63d0\u51fa\u65e5\u304b\u3089 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20.6309%; border-color: #000000;\">\uff11\uff10\uff19\uff18<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\">\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff11\uff10\uff19\uff19<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\">\u5f53\u671f\u4e2d\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff11\uff11\uff10\uff10<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\">\u524d\u671f\u4e2d\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff11\uff11\uff10\uff11<\/td>\n<td style=\"width: 79.3691%; border-color: 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#bfe9ff;\">\u30bf\u30a4\u30c8\u30eb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff13\uff15\uff17<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\">\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff13\uff15\uff18<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\">\u5f53\u671f\u4e2d\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff13\uff15\uff19<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\">\u524d\u671f\u4e2d\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff13\uff16\uff10<\/td>\n<td 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