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https:\/\/www.mhlw.go.jp\/content\/000921550.pdf<\/a><\/p>\n\n\n\n

(\uff28\uff14)\u2463\uff1a\u6240\u5f97\u7a0e<\/p>\n\n\n\n

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\u6240\u5f97\u7a0e\u7387\u306f194.9\u4e07\u5186\u307e\u3067\u304c5\uff05\u30014,000\u4e07\u5186\u4ee5\u4e0a\u306f\u7a0e\u738745\uff05\u3068\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300dhttps:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm<\/a><\/p>\n\n\n\n

\u2464\uff1a\u4f4f\u6c11\u7a0e<\/h4>\n\n\n\n

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\u2465\uff1a\u4ecb\u8b77\u4fdd\u967a<\/h4>\n\n\n\n

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\u300c\u4ecb\u8b77\u4fdd\u967a\u300d\u3092\u6255\u3046\u3053\u3068\u3067\u3001\u4ecb\u8b77\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u969b\u306b3\u5272\u8ca0\u62c5\u3067\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

\u300c\u4fdd\u967a\u6599\u7387\u306f\u5354\u4f1a\u3051\u3093\u307d\u306e\u5834\u5408\u3001\u4ee4\u548c4\u5e743\u6708\u5206\u304b\u30891.64\uff05\u3067\u3059\u3002\u3053\u3061\u3089\u3082\u4f1a\u793e\u304c\u534a\u5206\u8ca0\u62c5\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u3042\u306a\u305f\u306e\u8ca0\u62c5\u984d\u306f\u5b9f\u8cea0.82\uff05\u3067\u3059\u3002\u51fa\u5178\uff1a\u5354\u4f1a\u3051\u3093\u307d\u300dhttps:\/\/www.kyoukaikenpo.or.jp\/g3\/cat330\/1995-298\/<\/a><\/p>\n\n\n\n

\u307e\u305f\u3001\u300c\u4ecb\u8b77\u4fdd\u967a\u300d\u306f\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u3088\u3063\u3066\u4fdd\u967a\u6599\u7387\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u3010\u624b\u53d6\u308a17\u4e07\u5186\u3011\u751f\u6d3b\u30ec\u30d9\u30eb\u3068\u306f\uff1f<\/h2>\n\n\n\n
\"\"\/<\/figure>\n\n\n\n

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\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u300c\u624b\u53d6\u308a17\u4e07\u5186\u300d\u306f\u4e00\u4eba\u66ae\u3089\u3057\u3067\u3042\u308c\u3070\u3001\u30ae\u30ea\u30ae\u30ea\u751f\u6d3b\u3067\u304d\u308b\u30ec\u30d9\u30eb\u3067\u3059\u3002<\/p>\n\n\n\n

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\u300c\u624b\u53d6\u308a17\u4e07\u5186\u300d\u3067\u5b9f\u5bb6\u66ae\u3089\u3057\u306e\u5834\u5408\u306b\u304b\u304b\u308b\u751f\u6d3b\u8cbb\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u98df\u8cbb<\/td>2\u4e07\u5186<\/td><\/tr>
\u4ea4\u901a\u8cbb<\/td>1\u4e07\u5186<\/td><\/tr>
\u5a2f\u697d\u8cbb<\/td>3\u4e07\u5186<\/td><\/tr>
\u4ea4\u969b\u8cbb<\/td>1.5\u4e07\u5186<\/td><\/tr>
\u901a\u4fe1\u8cbb<\/td>1\u4e07\u5186<\/td><\/tr>
\u5408\u8a08<\/td>8.5\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u300c\u624b\u53d6\u308a17\u4e07\u5186\u300d\u3067\u5b9f\u5bb6\u66ae\u3089\u3057\u306e\u5834\u5408\u306f\u3001\u307e\u3063\u305f\u304f\u554f\u984c\u306a\u304f\u751f\u6d3b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

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\u300c\u624b\u53d6\u308a17\u4e07\u5186\u300d\u3067\u4e00\u4eba\u66ae\u3089\u3057\u306e\u5834\u5408\u306b\u304b\u304b\u308b\u751f\u6d3b\u8cbb\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u5bb6\u8cc3<\/td>6\u4e07\u5186<\/td><\/tr>
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\u6c34\u9053\u5149\u71b1\u8cbb<\/td>1\u4e07\u5186<\/td><\/tr>
\u4ea4\u901a\u8cbb<\/td>1\u4e07\u5186<\/td><\/tr>
\u5a2f\u697d\u8cbb<\/td>3\u4e07\u5186<\/td><\/tr>
\u4ea4\u969b\u8cbb<\/td>1.5\u4e07\u5186<\/td><\/tr>
\u901a\u4fe1\u8cbb<\/td>1\u4e07\u5186<\/td><\/tr>
\u5408\u8a08<\/td>16.5\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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\u300c\u624b\u53d6\u308a17\u4e07\u5186\u300d\u3067\u5bb6\u65cf\u4e8c\u4eba\u66ae\u3089\u3057\u306e\u5834\u5408\u306b\u304b\u304b\u308b\u751f\u6d3b\u8cbb\u306f\u3053\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u5bb6\u8cc3<\/td>7\u4e07\u5186<\/td><\/tr>
\u98df\u8cbb<\/td>6\u4e07\u5186<\/td><\/tr>
\u6c34\u9053\u5149\u71b1\u8cbb<\/td>2\u4e07\u5186<\/td><\/tr>
\u4ea4\u901a\u8cbb<\/td>2\u4e07\u5186<\/td><\/tr>
\u5a2f\u697d\u8cbb<\/td>3\u4e07\u5186<\/td><\/tr>
\u4ea4\u969b\u8cbb<\/td>3\u4e07\u5186<\/td><\/tr>
\u901a\u4fe1\u8cbb<\/td>2\u4e07\u5186<\/td><\/tr>
\u5408\u8a08<\/td>25\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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\u3010\u624b\u53d6\u308a17\u4e07\u5186\u3011\u624b\u53d6\u308a\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u3059\u308b\u3079\u304d\u3053\u30684\u9078<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

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\u3067\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3067\u7d39\u4ecb\u3059\u308b\u624b\u53d6\u308a\u91d1\u984d\u3092\u4e0a\u3052\u308b\u65b9\u6cd5\u3092\u3001\u305c\u3072\u5b9f\u8df5\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

\u624b\u53d6\u308a\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u3059\u308b\u3079\u304d\u3053\u3068<\/p>\n\n\n\n

\u3059\u308b\u3079\u304d\u3053\u3068\u2460\uff1a\u8ee2\u8077\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u3092\u5229\u7528\u3057\u3066\u8ee2\u8077\u6d3b\u52d5\u3092\u3059\u308b<\/p>\n\n\n\n

\u3059\u308b\u3079\u304d\u3053\u3068\u2461\uff1a\u4f1a\u793e\u5185\u3067\u8a55\u4fa1\u3055\u308c\u308b<\/p>\n\n\n\n

\u3059\u308b\u3079\u304d\u3053\u3068\u2462\uff1a\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b<\/p>\n\n\n\n

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\"\"\/<\/figure>\n\n\n\n

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