{"id":5087,"date":"2023-01-23T17:45:59","date_gmt":"2023-01-23T08:45:59","guid":{"rendered":"https:\/\/caitech.co.jp\/media\/?p=5087"},"modified":"2026-03-29T20:24:32","modified_gmt":"2026-03-29T11:24:32","slug":"post-5087","status":"publish","type":"post","link":"https:\/\/caitech.co.jp\/media\/5087\/","title":{"rendered":"\u3010\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u5fc5\u898b\u3011\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3092\u3057\u3066\u3044\u308b\u4eba\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f"},"content":{"rendered":"\n<p><span class=\"ep-label es-BborderDashedM bgc-white es-Licon icon-pushpin es-RpaddingSS es-bold\" 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data-sheets-textstyleruns=\"{&quot;1&quot;:0,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}}}\uee10{&quot;1&quot;:1386,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;9&quot;:1}}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:1384,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm&quot;}\uee10{&quot;1&quot;:1387}\">1.\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u65b9<\/span><\/h3>\n\n\n\n<p><span class=\"ep-label es-BborderDashedM bgc-white es-Licon icon-pushpin es-RpaddingSS es-bold\" 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data-sheets-userformat=\"{&quot;2&quot;:1059775,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:16711680},&quot;16&quot;:10,&quot;23&quot;:1}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}}}\uee10{&quot;1&quot;:1386,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;9&quot;:1}}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:1384,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm&quot;}\uee10{&quot;1&quot;:1387}\">\u5927\u90e8\u5206\u306e\u65b9\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u308a\u6240\u5f97\u7a0e\u7b49\u304c\u7cbe\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/span>\u6b21\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6b8b\u984d\u304c\u3042\u308a\u3001\u3055\u3089\u306b\uff081\uff09\u304b\u3089\uff086\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"has-border 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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data-sheets-userformat=\"{&quot;2&quot;:1059775,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:16711680},&quot;16&quot;:10,&quot;23&quot;:1}\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u826f\u3044\u30b1\u30fc\u30b9&quot;}\" 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width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/caitech.co.jp\/media\/16274\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f\u7533\u544a\u306e\u3084\u308a\u65b9\u3084\u6ce8\u610f\u70b9\u3092\u5fb9\u5e95\u89e3\u8aac\uff01<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u300c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u3051\u308c\u3069\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u60a9\u3093\u3067\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 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data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u4e0d\u8981\u304b\u306f\u50cd\u304d\u65b9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002 \\n\\n\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u526f\u696d\u306a\u3069\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\uff1a20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\\n\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5834\u5408\uff1a\u6240\u5f97\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981&quot;}\" 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class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u4ecb\u8b77\u30fb\u770b\u8b77\u8077\u306e\u305f\u3081\u306e\u5358\u767a\u30d0\u30a4\u30c8\u30e1&#8230;<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2022\/07\/id214\u306e\u30b3\u30d2\u309a\u30fc-min.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/caitech.co.jp\/media\/1785\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u5358\u767a\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\uff1f\u5e74\u672b\u8abf\u6574\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u5fb9\u5e95\u89e3\u8aac\uff01<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u5358\u767a\u30d0\u30a4\u30c8\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306a\u306e\u304b\u6c17\u306b\u306a\u308b\u3068\u3044\u3046\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u672c\u6765\u306f\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u78ba\u5b9a\u7533\u544a\u3092\u7121\u8996\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u306e\u4ed5\u65b9&quot;}\" 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class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"1024\" height=\"689\" src=\"https:\/\/caitech.co.jp\/media\/wp-content\/uploads\/2023\/01\/25325569_l-min-1024x689.jpg\" alt=\"\" class=\"wp-image-5552\" srcset=\"https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/01\/25325569_l-min-1024x689.jpg 1024w, https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/01\/25325569_l-min-300x202.jpg 300w, https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/01\/25325569_l-min-768x516.jpg 768w, https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/01\/25325569_l-min-1536x1033.jpg 1536w, https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/01\/25325569_l-min-375x252.jpg 375w, https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/01\/25325569_l-min-1280x861.jpg 1280w, https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/01\/25325569_l-min.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u6642\u671f&quot;}\" 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class=\"ep-label es-BborderDashedM bgc-white es-Licon icon-pushpin es-RpaddingSS es-bold\" 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data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:94,&quot;2&quot;:{&quot;5&quot;:1}}\uee10{&quot;1&quot;:106}\">3\u6708\u4e0b\u65ec\uff5e5\u6708\u672b\u307e\u3067\u306e\u5ef6\u7d0d\u671f\u9593\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u306f\u4f59\u88d5\u3092\u6301\u3063\u3066\u66f8\u985e\u4f5c\u6210\u3084\u7533\u544a\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e&quot;}\" 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data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:47,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\uee10{&quot;1&quot;:52}\uee10{&quot;1&quot;:155,&quot;2&quot;:{&quot;5&quot;:1}}\uee10{&quot;1&quot;:165}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:47,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/02.pdf&quot;}\uee10{&quot;1&quot;:52}\">\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u7a2e\u985e\uff08\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4e21\u65b9\u306b\u5171\u901a\u3057\u3066\u5fc5\u8981\u306a\u306e\u306f<a class=\"in-cell-link\" rel=\"noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/02.pdf\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8<\/a>\u306e\u307f\u3067\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u306f\u3057\u307e\u305b\u3093\u304c\u3001\u5e33\u7c3f\u3082\u7ba1\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n<p><span 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data-sheets-userformat=\"{&quot;2&quot;:1059775,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;16&quot;:10,&quot;23&quot;:1}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:47,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\uee10{&quot;1&quot;:52}\uee10{&quot;1&quot;:155,&quot;2&quot;:{&quot;5&quot;:1}}\uee10{&quot;1&quot;:165}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:47,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/02.pdf&quot;}\uee10{&quot;1&quot;:52}\">\u96fb\u5b50\u7533\u544a\u306e\u65b9\u304c\u3001\u7d19\u306e\u66f8\u985e\u306b\u3088\u308b\u7533\u544a\u3068\u6bd4\u3079\u3066\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u7a2e\u985e\uff08\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4e21\u65b9\u306b\u5171\u901a\u3057\u3066\u5fc5\u8981\u306a\u306e\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u307f\u3067\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u306f\u3057\u307e\u305b\u3093\u304c\u3001\u5e33\u7c3f\u3082\u7ba1\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8fd1\u5e74\u306f\u7d19\u306e\u66f8\u985e\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3092\u7528\u3044\u305f\u96fb\u5b50\u7533\u544a\u3082\u3067\u304d\u307e\u3059\u3002\u96fb\u5b50\u7533\u544a\u306e\u65b9\u304c\u3001\u7d19\u306e\u66f8\u985e\u306b\u3088\u308b\u7533\u544a\u3068\u6bd4\u3079\u3066\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\\n\\n\u5404\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u2460\u9752\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff1a\u6240\u5f97\u306e\u660e\u7d30\u66f8\\n\\n\u2461\u767d\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u53ce\u652f\u5185\u8a33\u66f8\uff1a\u53ce\u5165\u3068\u652f\u51fa\u306e\u5185\u8a33\u3092\u660e\u8a18\u3057\u305f\u66f8\u985e\\n\\n\u2462\u96fb\u5b50\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e\\n\u5229\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1059775,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;16&quot;:10,&quot;23&quot;:1}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:47,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\uee10{&quot;1&quot;:52}\uee10{&quot;1&quot;:155,&quot;2&quot;:{&quot;5&quot;:1}}\uee10{&quot;1&quot;:165}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:47,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/02.pdf&quot;}\uee10{&quot;1&quot;:52}\">\u5404\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list is-style-num_circle -list-under-dashed\">\n<li><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u7a2e\u985e\uff08\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4e21\u65b9\u306b\u5171\u901a\u3057\u3066\u5fc5\u8981\u306a\u306e\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u307f\u3067\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u306f\u3057\u307e\u305b\u3093\u304c\u3001\u5e33\u7c3f\u3082\u7ba1\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8fd1\u5e74\u306f\u7d19\u306e\u66f8\u985e\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3092\u7528\u3044\u305f\u96fb\u5b50\u7533\u544a\u3082\u3067\u304d\u307e\u3059\u3002\u96fb\u5b50\u7533\u544a\u306e\u65b9\u304c\u3001\u7d19\u306e\u66f8\u985e\u306b\u3088\u308b\u7533\u544a\u3068\u6bd4\u3079\u3066\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\\n\\n\u5404\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u2460\u9752\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff1a\u6240\u5f97\u306e\u660e\u7d30\u66f8\\n\\n\u2461\u767d\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u53ce\u652f\u5185\u8a33\u66f8\uff1a\u53ce\u5165\u3068\u652f\u51fa\u306e\u5185\u8a33\u3092\u660e\u8a18\u3057\u305f\u66f8\u985e\\n\\n\u2462\u96fb\u5b50\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e\\n\u5229\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1059775,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;16&quot;:10,&quot;23&quot;:1}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:47,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\uee10{&quot;1&quot;:52}\uee10{&quot;1&quot;:155,&quot;2&quot;:{&quot;5&quot;:1}}\uee10{&quot;1&quot;:165}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:47,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/02.pdf&quot;}\uee10{&quot;1&quot;:52}\"><strong>\u9752\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/strong><\/span>\n<ul class=\"wp-block-list\">\n<li><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u7a2e\u985e\uff08\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4e21\u65b9\u306b\u5171\u901a\u3057\u3066\u5fc5\u8981\u306a\u306e\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u307f\u3067\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u306f\u3057\u307e\u305b\u3093\u304c\u3001\u5e33\u7c3f\u3082\u7ba1\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8fd1\u5e74\u306f\u7d19\u306e\u66f8\u985e\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3092\u7528\u3044\u305f\u96fb\u5b50\u7533\u544a\u3082\u3067\u304d\u307e\u3059\u3002\u96fb\u5b50\u7533\u544a\u306e\u65b9\u304c\u3001\u7d19\u306e\u66f8\u985e\u306b\u3088\u308b\u7533\u544a\u3068\u6bd4\u3079\u3066\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\\n\\n\u5404\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u2460\u9752\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff1a\u6240\u5f97\u306e\u660e\u7d30\u66f8\\n\\n\u2461\u767d\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\\n\u53ce\u652f\u5185\u8a33\u66f8\uff1a\u53ce\u5165\u3068\u652f\u51fa\u306e\u5185\u8a33\u3092\u660e\u8a18\u3057\u305f\u66f8\u985e\\n\\n\u2462\u96fb\u5b50\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e\\n\u5229\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1059775,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;16&quot;:10,&quot;23&quot;:1}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:47,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\uee10{&quot;1&quot;:52}\uee10{&quot;1&quot;:155,&quot;2&quot;:{&quot;5&quot;:1}}\uee10{&quot;1&quot;:165}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:47,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/02.pdf&quot;}\uee10{&quot;1&quot;:52}\">\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff1a\u6240\u5f97\u306e\u660e\u7d30\u66f8<\/span><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u2461\u767d\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u53ce\u652f\u5185\u8a33\u66f8\uff1a\u53ce\u5165\u3068\u652f\u51fa\u306e\u5185\u8a33\u3092\u660e\u8a18\u3057\u305f\u66f8\u985e<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u2462\u96fb\u5b50\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u5229\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:11199,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;16&quot;:10}\">\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806<\/span><\/h3>\n\n\n\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u306f\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002\\n\\n1 \u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099 \\n2 \u63d0\u51fa\u66f8\u985e\u306e\u78ba\u8a8d\\n3 \u7533\u544a\u66f8\u306e\u63d0\u51fa\\n4 \u7d0d\u7a0e\u30fb\u9084\u4ed8\\n\\n\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u53c2\u7167\u306e\u3053\u3068\u3002&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1059775,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;16&quot;:10,&quot;23&quot;:1}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:64,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\uee10{&quot;1&quot;:67}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:64,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2016\/a\/02\/2_01.htm&quot;}\uee10{&quot;1&quot;:67}\">\u78ba\u5b9a\u7533\u544a\u306f\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list is-style-num_circle -list-under-dashed\">\n<li><strong>\u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099<\/strong><\/li>\n\n\n\n<li><strong>\u63d0\u51fa\u66f8\u985e\u306e\u78ba\u8a8d<\/strong><\/li>\n\n\n\n<li><strong>\u7533\u544a\u66f8\u306e\u63d0\u51fa<\/strong><\/li>\n\n\n\n<li><strong>\u7d0d\u7a0e\u30fb\u9084\u4ed8<\/strong><\/li>\n<\/ol>\n\n\n\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u78ba\u5b9a\u7533\u544a\u306f\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002\\n\\n1 \u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099 \\n2 \u63d0\u51fa\u66f8\u985e\u306e\u78ba\u8a8d\\n3 \u7533\u544a\u66f8\u306e\u63d0\u51fa\\n4 \u7d0d\u7a0e\u30fb\u9084\u4ed8\\n\\n\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u53c2\u7167\u306e\u3053\u3068\u3002&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1059775,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:3,&quot;3&quot;:2},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:6710886}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;16&quot;:10,&quot;23&quot;:1}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:64,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\uee10{&quot;1&quot;:67}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:64,&quot;2&quot;:&quot;https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2016\/a\/02\/2_01.htm&quot;}\uee10{&quot;1&quot;:67}\">\u8a73\u3057\u304f\u306f<a class=\"in-cell-link\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2016\/a\/02\/2_01.htm\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u3092\u53c2\u7167\u306e\u3053\u3068\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9&quot;}\" 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class=\"ep-label es-BborderDashedM bgc-white es-Licon icon-pushpin es-RpaddingSS es-bold\" 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class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u4ecb\u8b77\u30fb\u770b\u8b77\u8077\u306e\u305f\u3081\u306e\u5358\u767a\u30d0\u30a4\u30c8\u30e1&#8230;<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/11\/samunel.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/caitech.co.jp\/media\/16261\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30d1\u30fc\u30c8\u306e\u6761\u4ef6\u3068\u306f\uff1f\u7533\u544a\u3057\u306a\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\uff01<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u4e00\u822c\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3068\u8a00\u3048\u3070\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u65b9\u304c\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5b9f\u306f\u3001\u30d1\u30fc\u30c8\u30b9\u30bf\u30c3\u30d5\u3067\u3042\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5b58\u5728\u3057\u307e\u3059\u3002 &#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span 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es-bold\">\u78ba\u5b9a\u7533\u544a\u306f\u7d0d\u7a0e\u306e\u4ed5\u7d44\u307f\u3067\u3059\u306e\u3067\u3001\u300c\u304a\u91d1\u3092\u652f\u6255\u308f\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u3044\u300d\u3068\u3042\u307e\u308a\u826f\u3044\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u3057\u304b\u3057\u3001\u63a7\u9664\u3084\u9084\u4ed8\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u3092\u8eab\u306b\u4ed8\u3051\u3089\u308c\u305f\u308a\u3001\u53ce\u652f\u3084\u7d4c\u8cbb\u304c\u660e\u78ba\u306b\u306a\u3063\u305f\u308a\u3059\u308b\u305f\u3081\u3001\u9577\u671f\u7684\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u304f\u4e0a\u3067\u5fc5\u8981\u306a\u77e5\u8b58\u3084\u8003\u3048\u65b9\u304c\u8eab\u306b\u4ed8\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5236\u5ea6\u3092\u3046\u307e\u304f\u5229\u7528\u3057\u3066\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3084\u526f\u696d\u3067\u8ce2\u304f\u7a3c\u304e\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"14600\">\n<p class=\"is-style-sticky_box\"><span class=\"marker-halfYellow\"><strong>\u30ab\u30a4\u30c6\u30af\u306f\u3001<span style=\"font-size: 14pt; color: #ff9900;\"><span class=\"marker-halfYellow\"><strong><span class=\"swl-marker mark_green\"><span style=\"font-size: 14pt; color: #ff9900;\"><span class=\"swl-fz u-fz-l\"><span class=\"swl-inline-color has-black-color\">\u300c\u8fd1\u6240\u3067\u6c17\u8efd\u306b\u50cd\u3051\u308b\uff01\u300d<\/span><\/span><\/span><\/span><\/strong><\/span><span class=\"swl-fz u-fz-l\"><span class=\"swl-inline-color has-black-color\"><span class=\"swl-marker mark_green\">\u4ecb\u8b77\u5358\u767a\u30d0\u30a4\u30c8\u30a2\u30d7\u30ea<\/span><\/span><\/span><\/span><\/strong><\/span><span style=\"font-weight: 400;\">\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list is-style-num_circle -list-under-dashed\">\n<li><span class=\"ep-label bgc-DPred brc-white ftc-white es-radius es-RpaddingSS es-LpaddingSS\" style=\"font-weight: 400;\"><strong><span class=\"swl-marker mark_yellow\">\u300c\u7d045\u5206\u300d<\/span>\u3067<span class=\"ep-label bgc-DPred brc-white ftc-white es-radius es-RpaddingSS es-LpaddingSS\" style=\"font-weight: 400;\"><strong>\u7d66\u4e0e<\/strong><\/span>GET<\/strong>\uff01<\/span><\/li>\n\n\n\n<li><strong>\u9762\u63a5\u30fb\u5c65\u6b74\u66f8\u7b49\u306e<\/strong><span class=\"ep-label bgc-DPred brc-white ftc-white es-radius es-RpaddingSS es-LpaddingSS\" style=\"font-weight: 400;\"><strong><span class=\"swl-marker mark_yellow\">\u9762\u5012\u306a\u624b\u7d9a\u304d\u4e0d\u8981<\/span>\uff01<\/strong><\/span><\/li>\n\n\n\n<li><strong>\u50cd\u304d\u306a\u304c\u3089<span class=\"swl-marker mark_yellow\">\u30dd\u30a4\u30f3\u30c8\u304c\u30b6\u30af\u30b6\u30af\u6e9c\u307e\u308b<\/span>\uff01<\/strong><\/li>\n<\/ul>\n\n\n\n<p>27\u4e07\u4eba\u4ee5\u4e0a\u306e\u4ecb\u8b77\u798f\u7949\u58eb\u306a\u3069\u4ecb\u8b77\u306e\u6709\u8cc7\u683c\u8005\u304c\u767b\u9332\u3057\u3066\u304a\u308a\u307e\u3059\uff01<\/p>\n<\/div>\n\n<div class=\"p-blogParts post_content\" data-partsID=\"14267\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/06\/side-banar.png\" alt=\"\u30ab\u30a4\u30c6\u30afCTA\" class=\"wp-image-22363\" srcset=\"https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/06\/side-banar.png 600w, https:\/\/caitech.co.jp\/media\/new-media\/wp-content\/uploads\/2023\/06\/side-banar-225x300.png 225w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><span 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