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class=\"wp-block-heading\"><strong>\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u89aa\u65cf\u3084\u7279\u5225\u306a\u95a2\u4fc2\u306e\u3042\u308b\u8005\u304b\u3089\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u3001\u53d6\u5f97\u6642\u304a\u3088\u3073\u53d6\u5f97\u5f8c\u306b\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4eba\u304b\u3089\u53d6\u5f97\u3059\u308b\u5834\u5408\u3001\u5236\u5ea6\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8981\u4ef6\u3068\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u65e5\u5e38\u306e\u751f\u6d3b\u3067\u306e\u8ca1\u7523\u3092\u5171\u306b\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u540c\u5c45\u3057\u3066\u3044\u3066\u3082\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3001\u5225\u5c45\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3092\u5224\u65ad\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u5224\u65ad\u3055\u308c\u308b\u6761\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u52e4\u52d9\u3084\u4fee\u5b66\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u540c\u5c45\u3057\u3066\u3044\u306a\u3044\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u4f59\u6687\u306a\u3069\u3067\u306f\u89aa\u65cf\u306e\u3082\u3068\u3067\u904e\u3054\u3057\u3066\u3044\u308b\u3001\u3082\u3057\u304f\u306f\u65e5\u5e38\u7684\u306b\u751f\u6d3b\u8cbb\u3084\u5b66\u8cc7\u91d1\u306a\u3069\u306e\u9001\u91d1\u304c\u884c\u308f\u308c\u3066\u3044\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u89aa\u65cf\u304c\u540c\u5c45\u3057\u3066\u3044\u308b\uff08\u660e\u3089\u304b\u306b\u4e92\u3044\u306b\u72ec\u7acb\u3057\u305f\u751f\u6d3b\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u3092\u9664\u304f\uff09<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/joto-sanrin\/091116\/04.htm\">\u300c\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3082\u306e\u300d\u306e\u610f\u7fa9\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u8d08\u4e0e\u306b\u3088\u3063\u3066\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\uff081,000\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u3092\u975e\u8ab2\u7a0e\u306b\u3067\u304d\u308b\u5236\u5ea6\uff09\u306f\u3001\u4f75\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u30de\u30f3\u30b7\u30e7\u30f3\u304c\u4e2d\u53e4\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u8cfc\u5165\u3059\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u304c\u3001\u4e2d\u53e4\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p>\u4e2d\u53e4\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8981\u4ef6\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306eA\u30fbB\u304c\u3042\u308a\u3001\u3069\u3061\u3089\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>A\uff1a\u5efa\u7bc9\u5f8c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b<\/p>\r\n\r\n\r\n\r\n<p>B\uff1a\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4f4f\u5b85\u3067\u3042\u308b<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5efa\u7bc9\u65e5\u304b\u3089\u53d6\u5f97\u65e5\u307e\u3067\u306e\u671f\u9593\u304c20\u5e74\u4ee5\u4e0b\u3067\u3042\u308b<\/li>\r\n\r\n\r\n\r\n<li>\u30de\u30f3\u30b7\u30e7\u30f3\u304c\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3057\u3066\u3044\u308b<\/li>\r\n\r\n\r\n\r\n<li>2014\u5e744\u6708\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u3001\u53d6\u5f97\u65e5\u307e\u3067\u306b\u8010\u9707\u6539\u4fee\u3092\u7533\u8acb\u3057\u3001\u4f4f\u307f\u59cb\u3081\u308b\u65e5\u307e\u3067\u306b\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3068\u8a3c\u660e\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u671f\u9593\uff5c\u539f\u524710\u5e74<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u671f\u9593\u306f\u3001\u65b0\u7bc9\u306713\u5e74\u3001\u4e2d\u53e4\u3067\u539f\u524710\u5e74\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u8cb7\u53d6\u518d\u8ca9\uff08\u4e0d\u52d5\u7523\u4f1a\u793e\u306a\u3069\u304c\u8cb7\u3044\u53d6\u3063\u305f\u4e2d\u53e4\u4f4f\u5b85\u3092\u30ea\u30d5\u30a9\u30fc\u30e0\u3057\u3066\u8ca9\u58f2\uff09\u306e\u5834\u5408\u306f\u300113\u5e74\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u984d\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u524d\u306e\u6240\u5f97\u7a0e\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u304a\u308a\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u3000\u00d7\u3000\u63a7\u9664\u7387\u3000\uff1d\u3000\u63a7\u9664\u984d<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 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class=\"wp-block-heading\"><strong>\u9577\u671f\u512a\u826f\u4f4f\u5b85<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u5e74\u672b\u6b8b\u9ad8\u9650\u5ea6\u984d\u306f\u30013,000\u4e07\u5186\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3068\u306f\u3001\u9577\u671f\u306b\u308f\u305f\u308a\u826f\u597d\u306a\u72b6\u614b\u3067\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f\u4f4f\u5b85\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u6027\u80fd\u9805\u76ee\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u9805\u76ee\u4f8b\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>\u52a3\u5316\u5bfe\u7b56<\/li>\r\n\r\n\r\n\r\n<li>\u8010\u9707\u6027<\/li>\r\n\r\n\r\n\r\n<li>\u7701\u30a8\u30cd\u30eb\u30ae\u30fc\u6027<\/li>\r\n\r\n\r\n\r\n<li>\u5c45\u4f4f\u74b0\u5883<\/li>\r\n\r\n\r\n\r\n<li>\u4f4f\u5b85\u9762\u7a4d<\/li>\r\n\r\n\r\n\r\n<li>\u7dad\u6301\u4fdd\u5168\u8a08\u753b<\/li>\r\n\r\n\r\n\r\n<li>\u707d\u5bb3\u914d\u616e<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 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