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\/>\n(\u6ce8)\u30001\u3000\u516c\u5171\u7684\u65bd\u8a2d\u306e\u8ca0\u62c5\u91d1\u7b49\u3067\u3042\u3063\u3066\u3082\u3001\u4f8b\u3048\u3070\u3001\u5c02\u7528\u5074\u7dda\u5229\u7528\u6a29\u3001\u96fb\u6c17\u30ac\u30b9\u4f9b\u7d66\u65bd\u8a2d\u5229\u7528\u6a29\u3001\u6c34\u9053\u65bd\u8a2d\u5229\u7528\u6a29\u3001\u96fb\u6c17\u901a\u4fe1\u65bd\u8a2d\u5229\u7528\u6a29\u7b49\u306e\u6a29\u5229\u306e\u8a2d\u5b9a\u306b\u4fc2\u308b\u5bfe\u4fa1\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u7b49\u306e\u3001\u305d\u306e\u8ca0\u62c5\u91d1\u7b49\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/05\/05.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff15\uff0d\uff15\uff0d\uff16<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3000<\/p>\n<h2>\u5de5\u4e8b\u8ca0\u62c5\u91d1\u304c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u4e0d\u660e\u306a\u5834\u5408<\/h2>\n<p>\u5de5\u4e8b\u8ca0\u62c5\u91d1\u304c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u305d\u306e\u5de5\u4e8b\u3092\u884c\u3046\u4e8b\u696d\u8005\u3001\u56fd\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff15\uff0d\uff15\uff0d\uff16\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u5de5\u4e8b\u3092\u884c\u3046\u4e8b\u696d\u8005\u3001\u56fd\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u3092\u652f\u6255\u3046\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u3082\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u516c\u5171\u65bd\u8a2d\u306e\u8ca0\u62c5\u91d1\u7b49\uff09<\/strong><br 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class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/05\/05.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff15\uff0d\uff15\uff0d\uff16<\/a><\/div>\n<\/div>\n<\/blockquote>\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;\">\n<tbody>\n<tr>\n<td style=\"width: 21.1385%; border-color: #000000; background-color: #bfe9ff; text-align: left;\">\u554f\u984c\u756a\u53f7<\/td>\n<td style=\"width: 78.8615%; border-color: #000000; background-color: #bfe9ff;\">\u30bf\u30a4\u30c8\u30eb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1385%; border-color: #000000; text-align: left;\">\uff19\uff17\uff12<\/td>\n<td style=\"width: 78.8615%; border-color: 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