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class=\"wp-block-heading\">\u8fd1\u508d\u5730\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f<\/h4>\n\n\n\n<p>\u8fd1\u508d\u5730\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u3068\u306f\u3001\u96d1\u7a2e\u5730\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u306e\u8fd1\u96a3\u306b\u3069\u306e\u3088\u3046\u306a\u5229\u7528\u5f62\u614b\u306e\u571f\u5730\u304c\u591a\u3044\u306e\u304b\u78ba\u8a8d\u3057\u3001<strong>\u300c\u96d1\u7a2e\u5730\u3082\u305d\u306e\u8fd1\u96a3\u306e\u5229\u7528\u5f62\u614b\u3068\u540c\u3058\u3067\u3042\u308b\u300d\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7c21\u5358\u306b\u3044\u3046\u3068\u3001\u8fd1\u96a3\u306e\u4f3c\u305f\u3088\u3046\u306a\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u53c2\u8003\u306b\u3001\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6c7a\u3081\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u96d1\u7a2e\u5730\u3068\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u4ed8\u8fd1\u306e\u571f\u5730\u306e\u4fa1\u683c\u3092\u53c2\u8003\u306b\u30011\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3001\u571f\u5730\u306e\u5e83\u3055\u3092\u4e57\u3058\u3066\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u500d\u7387\u65b9\u5f0f<\/h4>\n\n\n\n<p>\u500d\u7387\u65b9\u5f0f\u3068\u306f\u3001\u96d1\u7a2e\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u500d\u7387\u304c\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u984d\u306b\u500d\u7387\u3092\u4e57\u3058\u3066\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u884c\u3046\u65b9\u5f0f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u500d\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u96d1\u7a2e\u5730\u306f\u304b\u306a\u308a\u5c11\u306a\u3044\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6771\u4eac\u90fd\u306b\u306f\u500d\u7387\u3092\u5b9a\u3081\u3089\u308c\u305f\u96d1\u7a2e\u5730\u306f\u3072\u3068\u3064\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u571f\u5730\u306b\u500d\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u56fd\u7a0e\u5e81\u300e<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u300f\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u8def\u7dda\u4fa1\u65b9\u5f0f\u3001\u500d\u7387\u65b9\u5f0f\u306b\u3064\u3044\u3066\u306f\u95a2\u9023\u8a18\u4e8b\u300e<a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/376\">\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u57fa\u790e\u63a7\u9664\u3001\u7bc0\u7a0e\u306b\u306a\u308b\u7279\u4f8b\u3092\u89e3\u8aac<\/a>\u300f\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u96d1\u7a2e\u5730\u306e\u3042\u308b\u300c\u90fd\u5e02\u8a08\u753b\u6cd5\u300d\u4e0a\u306e\u533a\u57df\u306f\u4f55\u304b<\/h3>\n\n\n\n<p>\u5148\u8ff0\u306e\u901a\u308a\u3001\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u8fd1\u508d\u5730\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u304b\u500d\u7387\u65b9\u5f0f\u3067\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u8a73\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u306f<strong>\u96d1\u7a2e\u5730\u304c\u6240\u5728\u3059\u308b\u300c\u90fd\u5e02\u8a08\u753b\u6cd5\u300d\u4e0a\u306e\u533a\u57df<\/strong>\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u90fd\u5e02\u8a08\u753b\u6cd5\u300d\u4e0a\u306e\u533a\u57df\u306b\u306f\u3001\u4ee5\u4e0b\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e02\u8857\u5316\u533a\u57df\uff1a\u3059\u3067\u306b\u5e02\u8857\u5316\u3092\u5f62\u6210\u3057\u3066\u3044\u308b\u3001\u3042\u308b\u3044\u306f10\u5e74\u3092\u76ee\u5b89\u306b\u5e02\u8857\u5316\u3092\u56f3\u308b\u3079\u304d\u533a\u57df<\/li>\n\n\n\n<li>\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\uff1a\u610f\u56f3\u7684\u306b\u5e02\u8857\u5730\u5316\u3092\u6291\u5236\u3057\u3066\u3044\u308b\u5730\u57df<\/li>\n\n\n\n<li>\u975e\u7dda\u5f15\u304d\u533a\u57df\uff1a\u4e0a\u8a18\u306e\u3069\u3061\u3089\u306b\u3082\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u533a\u57df<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"714\" height=\"368\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz066.png\" alt=\"\u96d1\u7a2e\u5730 \u76f8\u7d9a\u7a0e\u8a55\u4fa1\" class=\"wp-image-2631\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz066.png 714w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz066-300x155.png 300w\" sizes=\"(max-width: 714px) 100vw, 714px\" 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class=\"wp-block-heading\">\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u5148\u8ff0\u306e\u901a\u308a\u3001\u591a\u304f\u306e\u5834\u5408\u3067\u8fd1\u508d\u5730\uff08\u8fd1\u96a3\u306e\u4f3c\u305f\u3088\u3046\u306a\u571f\u5730\uff09\u306e\u8a55\u4fa1\u984d\u3092\u53c2\u8003\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u571f\u5730\u306e\u5f62\u72b6\u3084\u6574\u5099\u72b6\u6cc1\u306b\u3088\u308a\u5909\u5316\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3068\u308a\u3042\u3048\u305a\u5927\u307e\u304b\u306a\u76ee\u5b89\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u8fd1\u508d\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 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wp-block-group-is-layout-flow\">\n<p><em>\uff08\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\uff0d1\u33a1\u5f53\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb\uff09\u00d7\u5730\u7a4d<\/em><\/p>\n<\/div><\/div>\n\n\n\n<p>\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\u306f\u300c\u8def\u7dda\u4fa1\u00d7\u753b\u5730\u88dc\u6b63\u7387\u300d\u306b\u3088\u308a\u6c42\u3081\u307e\u3059\u3002\u3053\u308c\u306f\u901a\u5e38\u306e\u5b85\u5730\u3068\u540c\u3058\u8a55\u4fa1\u624b\u9806\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u30011\u33a1\u5f53\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb\u306f\u3001<strong>\u30c7\u30b3\u30dc\u30b3\u304c\u591a\u3044\u571f\u5730\u306a\u3069\u3001\u5b85\u5730\u9020\u6210\u306e\u5fc5\u8981\u304c\u3042\u308b\u571f\u5730\u306e\u5834\u5408\u306e\u307f\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/strong>\u65e2\u306b\u5b85\u5730\u9020\u6210\uff08\u5efa\u7269\u306a\u3069\u304c\u5efa\u3066\u3089\u308c\u308b\u3088\u3046\u306b\u571f\u5730\u306e\u5f62\u8cea\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\uff09\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u5834\u5408\u3001\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u300c\u3053\u308c\u304b\u3089\u5b85\u5730\u9020\u6210\u3092\u3059\u308b\u306a\u3089\u8cbb\u7528\u304c\u304b\u304b\u308b\u304b\u3089\u3001\u305d\u306e\u5206\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u5b89\u304f\u3057\u3066\u3042\u3052\u3088\u3046\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"mame\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/796\">\u76f8\u7d9a\u7a0e\u306e\u8def\u7dda\u4fa1\u3068\u306f\uff1f\u8abf\u3079\u65b9\u3068\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3010\u571f\u5730\u306e\u8a55\u4fa1\u984d\u30fb\u88dc\u6b63\u307e\u3067\u3011<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff082\uff09\u96d1\u7a2e\u5730\u304c\u3010\u5e02\u8857\u5316\u533a\u57df\u30fb\u500d\u7387\u5730\u57df\u3011\u306e\u5834\u5408<\/h3>\n\n\n\n<p>\u901a\u5e38\u3001\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387\u300d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p><em>\uff08\u8fd1\u508d\u5b85\u5730\u306e1\u33a1\u3042\u305f\u308a\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u5b85\u5730\u306e\u500d\u7387\u00d7\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306e\u753b\u5730\u88dc\u6b63\u7387\uff0d1\u33a1\u3042\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb\uff09\u00d7\u5730\u7a4d<\/em><\/p>\n<\/div><\/div>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u500d\u7387\u5730\u57df\u306e\u96d1\u7a2e\u5730\u3092\u5b85\u5730\u6bd4\u6e96\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8fd1\u508d\u5b85\u5730\uff08\u8fd1\u96a3\u306e\u5229\u7528\u72b6\u6cc1\u304c\u8fd1\u3057\u3044\u5b85\u5730\uff09\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u500d\u7387\u3092\u4e57\u3058\u308b\u3053\u3068\u306b\u3088\u308a\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u4e00\u822c\u7684\u306b\u4ed6\u4eba\u306e\u571f\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u8abf\u3079\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u5b9f\u969b\u306b\u306f\u300e<a href=\"https:\/\/www.chikamap.jp\/chikamap\/Portal?mid=216\" target=\"_blank\" rel=\"noopener\">\u5168\u56fd\u5730\u4fa1\u30de\u30c3\u30d7<\/a>\u300f\u304b\u3089\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8def\u7dda\u4fa1\u3092\u8abf\u3079\u3066\u3001\u8fd1\u508d\u5b85\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307b\u304b\u306b\u3082\u3001\u5e02\u5f79\u6240\u306b\u304a\u9858\u3044\u3057\u3066\u8abf\u3079\u3066\u3082\u3089\u3046\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u8a3c\u660e\u66f8\u7b49\u306b\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046\u306a\u3069\u306e\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff083\uff09\u96d1\u7a2e\u5730\u304c\u3010\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u30fb\u500d\u7387\u5730\u57df\u3011\u306e\u5834\u5408<\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"714\" height=\"368\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz068.png\" alt=\"\u96d1\u7a2e\u5730 \u76f8\u7d9a\u7a0e\u8a55\u4fa1 \u5e02\u8857\u5316\u8abf\u6574\" class=\"wp-image-2633\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz068.png 714w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz068-300x155.png 300w\" sizes=\"(max-width: 714px) 100vw, 714px\" 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class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p><em>\uff5b\u8fd1\u508d\u5b85\u5730\u306e1\u33a1\u5f53\u305f\u308a\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u5b85\u5730\u306e\u500d\u7387\u00d7\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306e\u753b\u5730\u88dc\u6b63\u7387\uff0d\uff081\uff0d\u3057\u3093\u3057\u3083\u304f\u5272\u5408\uff09\uff0d1\u33a1\u5f53\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb\uff5d\u00d7\u5730\u7a4d<\/em><\/p>\n<\/div><\/div>\n\n\n\n<p>\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u3068\u306f\u3001\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304b\u3089\u4e00\u90e8\u63a7\u9664\u3067\u304d\u308b\u5272\u5408\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u5efa\u7269\u306e\u5efa\u7bc9\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u3067\u3042\u308b\u305f\u3081\u3001<strong>\u958b\u767a\u884c\u70ba\u306e\u53ef\u5426\u3001\u5efa\u7bc9\u5236\u9650\u306e\u5ea6\u5408\u3044\u306b\u914d\u616e\u3057\u3066\u3001\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/hqeyrHz6mzG0x4LBHbtPuyGeWuc6CMaoDvmxaiBIKarLKyrOdCPgcyEKJ070aucNTTbr620XlVszgaBXvWGt32FaLWJzfMvWgx69DnJIcEHEy8oPsfGAal4mZKLUMA9RB8OvJWnAyr7pomUPxAfAl5g\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300e<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/04\/38.htm\" data-type=\"URL\" data-id=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/04\/38.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u3042\u308b\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1<\/a>\u300f\u3088\u308a\u5f15\u7528<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff084\uff09\u96d1\u7a2e\u5730\u304c\u3010\u975e\u7dda\u5f15\u304d\u533a\u57df\u3011\u306e\u5834\u5408<\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"714\" height=\"369\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz105.png\" alt=\"\u96d1\u7a2e\u5730 \u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5206\u5c90 \u975e\u7dda\u5f15\u304d\u533a\u57df\" class=\"wp-image-4435\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz105.png 714w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz105-300x155.png 300w\" sizes=\"(max-width: 714px) 100vw, 714px\" \/><\/figure>\n\n\n\n<p>\u975e\u7dda\u5f15\u304d\u533a\u57df\u306e\u96d1\u7a2e\u5730\u306b\u3001\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8def\u7dda\u4fa1\u3092\u5143\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8def\u7dda\u4fa1\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u8fd1\u508d\u5730\u306e\u73fe\u6cc1\u306b\u3088\u308a\u3001\u5b85\u5730\u6bd4\u6e96\u30fb\u8fb2\u5730\u6bd4\u6e96\u30fb\u5c71\u6797\u6bd4\u6e96\u30fb\u539f\u91ce\u6bd4\u6e96\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u3001\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u975e\u7dda\u5f15\u304d\u533a\u57df\u306e\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u975e\u5e38\u306b\u96e3\u89e3\u306a\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4f4e\u304f\u3059\u308b\u65b9\u6cd5\u306f\uff1f<\/h2>\n\n\n\n<p>\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4f4e\u304f\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u751f\u524d\u304b\u3089\u96d1\u7a2e\u5730\u3092\u4eba\u306b\u8cb8\u3057\u3066\u304a\u304f<\/li>\n\n\n\n<li>\u96d1\u7a2e\u5730\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u751f\u524d\u304b\u3089\u96d1\u7a2e\u5730\u3092\u4eba\u306b\u8cb8\u3057\u3066\u304a\u304f\uff5c\u8a55\u4fa1\u984d\u6700\u592720\uff05\u63a7\u9664<\/h3>\n\n\n\n<p>\u9752\u7a7a\u99d0\u8eca\u5834\u306a\u3069\u3068\u3057\u3066\u7b2c\u4e09\u8005\u306b\u96d1\u7a2e\u5730\u3092\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8cc3\u501f\u6a29\u306e\u5206\u3068\u3057\u3066<strong>\u8a55\u4fa1\u984d\u306e5%\u301c20\uff05\u3092\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u306a\u304a\u3001\u5b85\u5730\u3092\u7b2c\u4e09\u8005\u306b\u8cb8\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u300130\uff05\u301c90\uff05\u3082\u306e\u5272\u5408\u3092\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5b85\u5730\u306e\u501f\u4e3b\uff08\u501f\u308a\u3066\u3044\u308b\u4eba\uff09\u306f\u501f\u5730\u6a29\u306b\u3088\u3063\u3066\u5b88\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6240\u6709\u8005\u306e\u610f\u601d\u3067\u3042\u3063\u3066\u3082\u7c21\u5358\u306b\u306f\u8ffd\u3044\u51fa\u305b\u306a\u3044\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5206\u3001\u6240\u6709\u8005\u306e\u4f7f\u7528\u306b\u5236\u9650\u304c\u304b\u304b\u308a\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4f4e\u304f\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u99d0\u8eca\u5834\u306e\u501f\u4e3b\u306f\u501f\u5730\u501f\u5bb6\u6cd5\u306e\u4fdd\u8b77\u304c\u306a\u304f\u3001\u571f\u5730\u6240\u6709\u8005\u304c\u5225\u306e\u7528\u9014\u306b\u4f7f\u3046\u304b\u3089\u3068\u5951\u7d04\u66f4\u65b0\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306a\u3069\u3067\u8ffd\u3044\u51fa\u3059\u3053\u3068\u304c\u53ef\u80fd\u306a\u305f\u3081\u3001\u5b85\u5730\u306b\u6bd4\u3079\u3066\u63a7\u9664\u984d\u304c\u5c11\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u96d1\u7a2e\u5730\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\uff5c\u8a55\u4fa1\u984d50\uff05\u63a7\u9664<\/h3>\n\n\n\n<p>\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96d1\u7a2e\u5730\u306e\u5834\u5408\u306f\u99d0\u8eca\u5834\u696d\u306a\u3069\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u306a\u3069\u300c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u300d\u306b\u8a72\u5f53\u3057\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u7279\u4f8b\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p><em>\u3010\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u8981\u4ef6\u3011<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5efa\u7269\u53c8\u306f\u69cb\u7bc9\u7269\u306e\u6577\u5730\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u8cb8\u4ed8\u4e8b\u696d\u304c\u76f8\u5f53\u306e\u5bfe\u4fa1\u3092\u5f97\u3066\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8cb8\u4ed8\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u304e\u3001\u304b\u3064\u8cb8\u4ed8\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u305d\u306e\u5b85\u5730\u7b49\u3092\u7533\u544a\u671f\u9650\u307e\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u300c\u4e8b\u696d\u300d\u3068\u3044\u3046\u3068\u5927\u898f\u6a21\u306a\u3082\u306e\u3092\u60f3\u50cf\u3057\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u8981\u4ef6\u306f\u300c\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3051\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u884c\u70ba\u3067\u3001\u76f8\u5f53\u306e\u5bfe\u4fa1\u3092\u5f97\u3066\u7d99\u7d9a\u7684\u306b\u884c\u3046\u3082\u306e\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u99d0\u8eca\u5834\u306e\u5834\u5408\u3001\u4e8b\u696d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8a8d\u3081\u3089\u308c\u308b<br>\u5468\u8fba\u306e\u99d0\u8eca\u5834\u306a\u3069\u3068\u6bd4\u8f03\u3057\u3066\u3001\u76f8\u5834\u306b\u898b\u5408\u3046\u91d1\u984d\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306a\u3069<\/li>\n\n\n\n<li>\u8a8d\u3081\u3089\u308c\u306a\u3044<br>\u89aa\u65cf\u306b\u8cb8\u3057\u3066\u304a\u308a\u3001\u5468\u8fba\u306e\u76f8\u5834\u306b\u6bd4\u8f03\u3057\u3066\u8457\u3057\u304f\u5b89\u304f\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069<\/li>\n<\/ul>\n\n\n\n<p>\u307e\u305f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8981\u4ef6\u3067\u3042\u308b\u300c\u69cb\u7bc9\u7269\u306e\u6577\u5730\u300d\u3068\u306f\u3001\u571f\u5730\u306e\u4e0a\u306b\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u3084\u6642\u9593\u8cb8\u3057\u306e\u30d1\u30fc\u30ad\u30f3\u30b0\u8a2d\u5099\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u66f4\u5730\u3067\u4f55\u3082\u306a\u3044\u571f\u5730\u3092\u9752\u7a7a\u99d0\u8eca\u5834\u3068\u3057\u3066\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" data-type=\"URL\" data-id=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a>\u300f<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5834\u5408\u3001\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u306e\u306f200\u33a1\u307e\u3067\u3067\u3059\u3002\u307e\u305f\u3001\u305d\u306e\u4ed6\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u3078\u306e\u7279\u4f8b\u3068\u306e\u4f75\u7528\u3082\u53ef\u80fd\u3067\u3059\u3002\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u95a2\u9023\u8a18\u4e8b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"mame  \">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/205\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3002\u8a08\u7b97\u65b9\u6cd5\u3084\u6ce8\u610f\u70b9\u3082\u308f\u304b\u308b<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/840\">\u99d0\u8eca\u5834\u3092\u76f8\u7d9a\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u306f\u3069\u3046\u306a\u308b\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u63a7\u9664\u306e\u6709\u7121\u3092\u89e3\u8aac<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p>\u203b\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5b85\u5730\u7b49\u306f\u9664\u304b\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u76f8\u7d9a\u306b\u5099\u3048\u3066\u3001\u8cb8\u4ed8\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u3082\u306e\u306e3\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u4e0a\u8a18\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u65e9\u3081\u306b\u6e96\u5099\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p>\u6700\u5f8c\u306b\u3001\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u4ee5\u4e0b\u306e\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u96d1\u7a2e\u5730\u306e\u76f8\u7d9a\u3092\u653e\u68c4\u3059\u308b\u65b9\u6cd5\u306f\uff1f<\/li>\n\n\n\n<li>\u6709\u52b9\u5229\u7528\u3067\u304d\u306a\u3044\u96d1\u7a2e\u5730\u3092\u76f8\u7d9a\u3057\u305f\u3089\u3069\u3046\u3059\u308c\u3070\u826f\u3044\uff1f<\/li>\n\n\n\n<li>\u76f8\u7d9a\u3057\u305f\u96d1\u7a2e\u5730\u306b\u5efa\u7269\u306f\u5efa\u7bc9\u3067\u304d\u308b\uff1f<\/li>\n<\/ul>\n\n\n\n<h3 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class=\"wp-block-heading\">\u6709\u52b9\u5229\u7528\u3067\u304d\u306a\u3044\u96d1\u7a2e\u5730\u3092\u76f8\u7d9a\u3057\u305f\u3089\u3069\u3046\u3059\u308c\u3070\u826f\u3044\uff1f<\/h3>\n\n\n\n<p>\u99d0\u8eca\u5834\u7d4c\u55b6\u306a\u3069\u306b\u306f\u5411\u304b\u306a\u3044\u571f\u5730\u3067\u3001\u3055\u3089\u306b\u306f\u5efa\u7269\u3092\u5efa\u7bc9\u3067\u304d\u306a\u3044\u5834\u5408\u3001<strong>\u58f2\u5374\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3059\u3079\u304d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p>\u6709\u52b9\u6d3b\u7528\u3067\u304d\u306a\u3044\u96d1\u7a2e\u5730\u3092\u6301\u3061\u7d9a\u3051\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b3\u30b9\u30c8\u30fb\u52b4\u529b\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6bce\u5e74\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/li>\n\n\n\n<li>\u8fd1\u96a3\u3068\u306e\u95a2\u4fc2\u4e0a\u3001\u96d1\u8349\u306a\u3069\u304c\u7e41\u8302\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u7dad\u6301\u7ba1\u7406<\/li>\n<\/ul>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6700\u7d42\u7684\u306b\u76f8\u7d9a\u3067\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u524d\u306b\u73fe\u91d1\u5316\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306b\u5145\u5f53\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u305f\u65b9\u304c\u826f\u3044\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u9700\u8981\u304c\u5c11\u306a\u304f\u8cb7\u3044\u624b\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u58f2\u5374\u91d1\u984d\u306f\u5b89\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u5f15\u304d\u53d6\u3063\u3066\u304f\u308c\u308b\u4e0d\u52d5\u7523\u696d\u8005\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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