{"id":66177,"date":"2025-08-28T14:17:41","date_gmt":"2025-08-28T05:17:41","guid":{"rendered":"https:\/\/vs-group.jp\/sozokuzei\/?p=66177"},"modified":"2025-09-19T13:13:24","modified_gmt":"2025-09-19T04:13:24","slug":"vsnews_seisankazei_basics","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/sozokuzei\/vsnews_seisankazei_basics\/","title":{"rendered":"\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f\uff1f\u66a6\u5e74\u8ab2\u7a0e\u3068\u306e\u9055\u3044\u3068\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"<p>\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u305f\u300c<a href=\"https:\/\/www.nta.go.jp\/topics\/pdf\/0025005-063.pdf\" target=\"_blank\" rel=\"nofollow\">\u4ee4\u548c\uff16\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u7b49\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u72b6\u6cc1\u7b49\u306b\u3064\u3044\u3066\uff08\u5831\u9053\u767a\u8868\u8cc7\u6599\uff09<\/a>\u300d\u306b\u3088\u308b\u3068\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u305f\u7533\u544a\u8005\u6570\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u306e\uff14\u4e079,000\u4eba\u304b\u3089\u4ee4\u548c\uff16\u5e74\u5ea6\u306b\u306f\uff17\u4e078,000\u4eba\u3078\u3068\u5927\u5e45\u306b\u5897\u52a0\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u80cc\u666f\u306b\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u304c\u5275\u8a2d\u3055\u308c\u3001\u5236\u5ea6\u304c\u4f7f\u3044\u3084\u3059\u304f\u306a\u3063\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u5f8c\u3082\u5229\u7528\u8005\u304c\u5897\u3048\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u304c\u3001\u66a6\u5e74\u8ab2\u7a0e\u3068\u306e\u9055\u3044\u3084\u57fa\u790e\u63a7\u9664\u984d\u306e\u6309\u5206\u30fb\u7aef\u6570\u51e6\u7406\u3001\u671f\u9650\u5f8c\u7533\u544a\u6642\u306e\u6271\u3044\u306a\u3069\u3044\u304f\u3064\u304b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306b\u95a2\u9023\u3059\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n<h2 class=\"simple_center no-tag\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u57fa\u790e\u63a7\u9664\u304c\u5c0e\u5165\u3055\u308c\u305f\u80cc\u666f<\/h2>\n<p>\u5f93\u6765\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u306f\u57fa\u790e\u63a7\u9664\u304c\u306a\u304f\u3001\u5c11\u984d\u306e\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u5229\u7528\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u300c\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u300d\u304c\u5275\u8a2d\u3055\u308c\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306e\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3059\u66a6\u5e74\u8ab2\u7a0e\u3068\u7570\u306a\u308a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f\u6301\u3061\u623b\u3057\u306f\u4e0d\u8981\u3068\u306a\u3063\u305f\u3053\u3068\u3067\u3001\u5229\u7528\u8005\u6570\u304c\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u66a6\u5e74\u8ab2\u7a0e\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u9055\u3044\uff08\u6bd4\u8f03\u8868\uff09<\/h3>\n<table class=\"nd_02\">\n<tbody>\n<tr>\n<th><\/th>\n<th>\u66a6\u5e74\u8ab2\u7a0e<\/th>\n<th>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/th>\n<\/tr>\n<tr>\n<th class=\"tal\">\u57fa\u790e\u63a7\u9664\u984d<\/th>\n<td>\u5e74110\u4e07\u5186<\/td>\n<td>\u5e74110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"tal\">\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61<\/th>\n<td>\u53d7\u8d08\u8005\u3054\u3068\u306b\u5e74110\u4e07\u5186<\/td>\n<td>\u8d08\u4e0e\u8005\u3054\u3068\u306b\u7d2f\u8a082,500\u4e07\u5186<br \/>\n\t\t\t\u5225\u9014\u3001\u53d7\u8d08\u8005\u3054\u3068\u306b\u5e74110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"tal\">\u5c4a\u51fa\u306e\u8981\u5426<\/th>\n<td>\u4e0d\u8981<\/td>\n<td>\u521d\u5e74\u5ea6\u306f\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<th class=\"tal\">\u76f8\u7d9a\u6642\u306e\u6271\u3044<\/th>\n<td>\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u306f\u6301\u3061\u623b\u3057\u5bfe\u8c61<\/td>\n<td>\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u6b8b\u984d\u306e\u307f\u6301\u3061\u623b\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul><li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/seisankazei\/\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3068\u306f\uff1f\u5236\u5ea6\u306e\u6982\u8981\u3084\u6d3b\u7528\u3059\u3079\u304d\u30b1\u30fc\u30b9\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/li><li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/?p=57716\">\u975e\u516c\u958b: \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u3067\u3069\u3046\u5909\u308f\u3063\u305f\uff1f\u5229\u7528\u6642\u306e\u6ce8\u610f\u70b9<\/a><\/li><li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/rekinen_seisan\/\">\u66a6\u5e74\u8ab2\u7a0e\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f\u3069\u3061\u3089\u304c\u304a\u5f97\uff1f\uff12\u3064\u306e\u5236\u5ea6\u306e\u9055\u3044\u3068\u9078\u3073\u65b9<\/a><\/li><\/ul>\n        <\/div>\n<h2 class=\"simple_center no-tag\">\u57fa\u790e\u63a7\u9664\u306e\u3057\u304f\u307f\u3068\u7aef\u6570\u8abf\u6574<\/h2>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u8d08\u4e0e\u3057\u305f\u4eba\u3092\u300c\u7279\u5b9a\u8d08\u4e0e\u8005\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u306f\u3001\u540c\u4e00\u5e74\u4e2d\u306b\u8907\u6570\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u8d08\u4e0e\u984d\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u307e\u3059\u3002\u8a08\u7b97\u306e\u7d50\u679c\u3001\u5272\u308a\u5207\u308c\u305a\u306b\u7aef\u6570\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u3001\u57fa\u790e\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u304c110\u4e07\u5186\u3068\u306a\u308b\u3088\u3046\u306b\u305d\u306e\u7aef\u6570\u3092\u8abf\u6574\u3057\u307e\u3059\uff08\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u905421\u306e11\u306e2\u208b2\uff09\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u7279\u5b9a\u8d08\u4e0e\u8005\u3067\u3042\u308b\u7236\u304b\u30895,500,340\u5186\u3001\u540c\u4e00\u5e74\u4e2d\u306b\u7279\u5b9a\u8d08\u4e0e\u8005\u3067\u3042\u308b\u7956\u7236\u304b\u30898,439,580\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n<p>\u8a08\u7b97<\/p>\n<div>\n<ul class=\"disc\">\n<li>\u7236\uff1a110\u4e07\u5186 \u00d7 5,500,340 \uff0f\uff085,500,340 \uff0b 8,439,580\uff09\uff1d 434,032.189&#8230;\u5186<br \/>\n\t\t\t \u2192 \u5186\u672a\u6e80\u5207\u6368\u3066 434,032\u5186<\/li>\n<li>\u7956\u7236\uff1a110\u4e07\u5186 \u00d7 8,439,580 \uff0f\uff085,500,340 \uff0b 8,439,580\uff09\uff1d 665,967.810&#8230;\u5186<br \/>\n\t\t\t\u2192 \u5186\u672a\u6e80\u5207\u6368\u3066 665,967\u5186<\/li>\n<\/ul><\/div>\n<\/div>\n<p>\u5408\u8a08\u3059\u308b\u30681,099,999\u5186\u3068\u306a\u308a\u3001\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u306b\u5bfe\u3057\u3066\uff11\u5186\u4e0d\u8db3\u3057\u307e\u3059\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u901a\u9054\u306b\u3088\u308a\u300c\u22ef\u22ef\u8a08\u7b97\u3057\u305f\u7279\u5b9a\u8d08\u4e0e\u8005\u3054\u3068\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u306e\u984d\u306b\uff11\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u8d08\u4e0e\u8005\u3054\u3068\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u304c110\u4e07\u5186\u306b\u306a\u308b\u3088\u3046\u306b\u305d\u306e\u7aef\u6570\u3092\u8abf\u6574\u3057\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3069\u3061\u3089\u304b\u4e00\u65b9\u306b\uff11\u5186\u3092\u52a0\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u57fa\u790e\u63a7\u9664\u306e\u5408\u8a08\u984d\u3092110\u4e07\u5186\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\"> \u671f\u9650\u5f8c\u7533\u544a\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u7279\u5225\u63a7\u9664<\/h2>\n<h3 class=\"no-tag\">\u671f\u9650\u5185\u7533\u544a\u306e\u5834\u5408<\/h3>\n<p>\u305f\u3068\u3048\u3070\u3001\u7279\u5b9a\u8d08\u4e0e\u8005\u3067\u3042\u308b\u7236\u304b\u30895,500,340\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u305d\u306e\u5f8c\u3001\u540c\u5e74\u4e2d\u306b\u7279\u5b9a\u8d08\u4e0e\u8005\u3067\u3042\u308b\u7956\u7236\u304b\u30898,439,580\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3082\u306e\u306e\u3001\u7956\u7236\u304b\u3089\u306e\u8d08\u4e0e\u5206\u306e\u7533\u544a\u304c\u6f0f\u308c\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u671f\u9650\u5185\u7533\u544a\u3067\u306f\u7236\u304b\u3089\u306e\u8d08\u4e0e\u5206\u306e\u307f\u3092\u7533\u544a\u3057\u3066\u3044\u308b\u305f\u3081\u30015,500,340\u5186\uff0d1,100,000\u5186\uff1d4,400,340\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u521d\u3081\u3066\u9069\u7528\u3059\u308b\u8d08\u4e0e\u3067\u3042\u308c\u3070\u30014,400,340\u5186\u306f\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u4fa1\u683c\u306f0\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u671f\u9650\u5185\u7533\u544a\u3068\u57fa\u790e\u63a7\u9664\u984d\u304c\u7570\u306a\u308b\u5834\u5408<\/h3>\n<p>\u305d\u306e\u5f8c\u3001\u7956\u7236\u304b\u3089\u306e\u8d08\u4e0e\u5206\u306e\u7533\u544a\u6f0f\u308c\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u57fa\u790e\u63a7\u9664\u3092\u6309\u5206\u3057\u3066\u518d\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7956\u7236\u304b\u3089\u306e\u8d08\u4e0e\u306f\u671f\u9650\u5f8c\u7533\u544a\u3068\u306a\u308b\u305f\u3081\u3001\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c21\u6761\u306e12\u7b2c2\u9805\uff09\u3002\u305d\u306e\u7d50\u679c\u3001\u7956\u7236\u304b\u3089\u306e\u8d08\u4e0e\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u300120%\u306e\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6309\u5206\u8a08\u7b97\u306b\u3088\u308a\u3001\u7236\u304b\u3089\u306e\u8d08\u4e0e\u306b\u5bfe\u3059\u308b\u57fa\u790e\u63a7\u9664\u306f665,967\u5186\u6e1b\u5c11\u3057\u307e\u3059\u3002\u6b63\u3057\u3044\u63a7\u9664\u3092\u53d7\u3051\u308b\u91d1\u984d\u306e\u8a18\u8f09\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3068\u7a0e\u52d9\u7f72\u9577\u304c\u8a8d\u3081\u308b\u5834\u5408\u3001\u3053\u306e\u6e1b\u5c11\u90e8\u5206\u306b\u3064\u3044\u3066\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c21\u6761\u306e12\u7b2c3\u9805\uff09\u3002<\/p>\n<p>\u901a\u5e38\u3001\u7a0e\u91d1\u306e\u4e16\u754c\u3067\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u3068\u51fa\u3066\u304f\u308b\u3068\u3001\u81ea\u7136\u707d\u5bb3\u3084\u4eba\u7684\u707d\u5bb3\u3067\u81ea\u5df1\u306e\u8cac\u4efb\u306b\u3088\u3089\u306a\u3044\u3082\u306e\u306b\u57fa\u56e0\u3059\u308b\u707d\u5bb3\u304c\u3042\u3063\u305f\u3053\u3068\u3067\u7533\u544a\u3084\u5c4a\u51fa\u304c\u671f\u9650\u307e\u3067\u306b\u3067\u304d\u306a\u304b\u3063\u305f\u3001\u3068\u3044\u3046\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u3001\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u7406\u7531\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306e\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u306f\u305d\u3053\u307e\u3067\u5f37\u3044\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u521d\u7533\u544a\u306f\u3057\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u4ed6\u306e\u8d08\u4e0e\u306e\u7533\u544a\u6f0f\u308c\u306b\u3088\u308a\u57fa\u790e\u63a7\u9664\u6e1b\u5c11\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u57fa\u790e\u63a7\u9664\u6e1b\u5c11\u90e8\u5206\u306b\u5bfe\u3057\u3066\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u304c\u76f8\u7d9a\u306b\u304a\u3044\u3066\u7cbe\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u79df\u7a0e\u56de\u907f\u306b\u7e4b\u304c\u3089\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u8a55\u4fa1\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u3082\u540c\u69d8\u3067\u3059\u3002<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u307e\u3063\u305f\u304f\u306e\u5236\u9650\u3092\u304b\u3051\u305a\u306b\u4fee\u6b63\u7533\u544a\u3067\u3042\u308c\u3070\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u3068\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7a0e\u984d\u306b\u5f71\u97ff\u304c\u306a\u3044\u306e\u3067\u4fee\u6b63\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3044\u3046\u9078\u629e\u3092\u3059\u308b\u7d0d\u7a0e\u8005\u304c\u51fa\u3066\u304f\u308b\u3053\u3068\u3082\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u3086\u3048\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3068\u7a0e\u52d9\u7f72\u9577\u304c\u8a8d\u3081\u308b\u5834\u5408\u3068\u3044\u3046\u3088\u3046\u306b\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n\t<span>\u53c2\u8003<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/16a\/16.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u7533\u544a\u6f0f\u308c\u7b49\u304c\u5224\u660e\u3057\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\uff08\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u306e\u5834\u5408\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/li>\n<\/ul>\n<\/div>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/?p=52439\">\u975e\u516c\u958b: 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no-tag\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/h2>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e\u8d08\u4e0e\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u7533\u544a\u671f\u9650\u3092\u5f85\u305f\u305a\u306b\u7279\u5b9a\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u63d0\u51fa\u671f\u9650\u304a\u3088\u3073\u63d0\u51fa\u5148\u306f\u901a\u5e38\u306e\u5834\u5408\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u6b21\u306e\u30a4\u307e\u305f\u306f\u30ed\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u307e\u3067\u306b\u3001\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ul>\n<li>\u30a4\u2003\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\uff08\u901a\u5e38\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e3\u670815\u65e5\uff09<\/li>\n<li>\u30ed\u2003\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\uff08\u901a\u5e38\u306f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u5fd8\u308c\u308b\u3068\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u306f\u9069\u7528\u3067\u304d\u305a\u3001\u66a6\u5e74\u8ab2\u7a0e\u306e\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 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