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title=\"https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1600.htm\" href=\"https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1600.htm<\/a>\uff09<\/p>\n<p>\u592b\u5a66\u305d\u308c\u305e\u308c\u304c\u30d1\u30fc\u30c8\u3068\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u5e74\u9593\uff11\uff10\uff10\u4e07\u5186\u3065\u3064\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u304c\u300c\u7d66\u4e0e\u300d\u3060\u3063\u305f\u3089\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u63a7\u9664\u300d\u3068\u3044\u3046\u5236\u5ea6\u3067\u6700\u4f4e\u3067\u3082\u5e74\u9593\uff16\uff15\u4e07\u5186\u307e\u3067\u306f\u63a7\u9664\u306b\u306a\u308a\u3001\u57fa\u790e\u63a7\u9664\u306e\uff13\uff18\u4e07\u5186\u3068\u5408\u308f\u305b\u305f\u3089\u3001\u3044\u308f\u3086\u308b\uff11\uff10\uff13\u4e07\u5186\u306e\u58c1\u4ee5\u5185\u306b\u53ce\u307e\u308b\u304b\u3089\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\uff08\u305f\u3060\u3057\u7d66\u4e0e\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u7fcc\u5e74\u306b\u7a0e\u52d9\u7f72\u3067\u9084\u4ed8\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\uff09<\/p>\n<p>\u3053\u306e\u7d50\u679c\u4f4f\u6c11\u7a0e\u975e\u8ab2\u7a0e\u4e16\u5e2f\u3068\u306a\u308a\uff08\u4f4f\u6c11\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f\uff13\uff18\u4e07\u5186\u3067\u306a\u304f\uff13\uff13\u4e07\u5186\u7a0b\u5ea6\u306e\u305f\u3081\uff11\uff10\uff10\u4e07\u5186\u7d66\u4e0e\u3067\u3082\u4f4f\u6c11\u7a0e\u304c\u82e5\u5e72\u51fa\u308b\u3053\u3068\u304c\u3042\u308b\uff09\u3001\u3053\u308c\u3092\u53d7\u3051\u308b\u3068\u666e\u6bb5\u306f\u9ad8\u984d\u306a\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3082\u683c\u6bb5\u306b\u5b89\u304f\u3001\u304a\u305d\u3089\u304f\u5e74\u9593\uff13\u4e07\u5186\u7a0b\u5ea6\u306b\u53ce\u307e\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u7bc0\u7d04\u751f\u6d3b\u306f\u98df\u8cbb\u306a\u3069\u3067\u30c8\u30e9\u30a4\u3059\u308b\u3068\u3001\u8cea\u7d20\u306a\u751f\u6d3b\u304c\u300c\u8ca7\u3057\u3044\u751f\u6d3b\u300d\u306b\u65e9\u5909\u308f\u308a\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001\u7a0e\u91d1\u3084\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u7bc0\u7d04\u3067\u6e08\u3080\u306a\u3089\u751f\u6d3b\u306e\u8cea\u3092\u843d\u3068\u3055\u305a\u306b\u7bc0\u7d04\u751f\u6d3b\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092\u5b9f\u73fe\u3055\u305b\u308b\u306e\u306b\u306f\u300c\u592b\u5a66\u4e00\u4eba\u3042\u305f\u308a\u306e\u53ce\u5165\u306f\u5e74\u9593\uff11\uff10\uff10\u4e07\u5186\u306b\u6291\u3048\u308b\u300d\u304c\u30ad\u30fc\u3067\u3059\uff01<\/p>\n<p>\u305f\u3060\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u3064\u307e\u308a\u81ea\u55b6\u696d\u3067\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u63a7\u9664\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u306a\u306e\u3067\u9752\u8272\u7533\u544a\uff08\u3053\u308c\u3092\u3059\u308b\u3068\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff16\uff15\u4e07\u5186\u3068\u3044\u3046\u306e\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\uff09\u3092\u3059\u308b\u306e\u304c\u826f\u3044\u3068\u3001\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u3081\u3067\u305f\u304f\uff12\uff10\uff10\u4e07\u5186\u306e\u5e74\u9593\u751f\u6d3b\u8cbb\u306f\u78ba\u4fdd\u3067\u304d\u308b\u76ee\u9014\u304c\u3064\u3044\u305f\u3068\u3057\u3066\u3001\u305d\u308c\u3092\u5b9f\u884c\u3059\u308b\u305f\u3081\u306b\u306f\u30fb\u30fb\u30fb<\/p>\n<h4>\uff13\uff0e\u666e\u6bb5\u306e\u66ae\u3089\u3057\u306f\u300c\u8cea\u7d20\u300d\u3001 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