{"id":1040,"date":"2023-05-23T03:18:34","date_gmt":"2023-05-23T03:18:34","guid":{"rendered":"https:\/\/legacy-preview.development-tokyo.com\/legacy-cloud\/?post_type=tax_practice&p=1040"},"modified":"2024-08-21T13:39:14","modified_gmt":"2024-08-21T04:39:14","slug":"019-souzoku-isanbunkatsu-case-genin","status":"publish","type":"tax_practice","link":"https:\/\/legacy.ne.jp\/legacy-cloud\/tax_practice\/019-souzoku-isanbunkatsu-case-genin\/","title":{"rendered":"\u3010\u5f01\u8b77\u58eb\u5411\u3051\u3011\u76f8\u7d9a\u304c\u300c\u4e89\u65cf\u300d\u306b\u306a\u308a\u3084\u3059\u3044\u907a\u7523\u5206\u5272\u306e\u30b1\u30fc\u30b9\u3084\u539f\u56e0"},"content":{"rendered":"

\u4e89\u65cf\u30fb\u4e89\u7d9a\u3068\u306f<\/h2>\n

\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u907a\u3057\u305f\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u300c\u76f8\u7d9a\u300d\u3067\u3059\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u300c\u5bb6\u65cf\u540c\u58eb\u306e\u4e89\u3044\u300d\u30fb\u300c\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u4e89\u3044\u300d\u304c\u5f15\u304d\u8d77\u3053\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u4e89\u65cf\u30fb\u4e89\u7d9a\u300d\u3068\u8868\u73fe\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002
\n\u907a\u7523\u306e\u5927\u5c0f\u306b\u95a2\u4fc2\u306a\u304f\u3001\u76f8\u7d9a\u3092\u3081\u3050\u308b\u4e89\u3044\u306f\u3069\u306e\u89aa\u65cf\u9593\u3067\u3082\u8d77\u304d\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u76f8\u7d9a\u767a\u751f\u3092\u304d\u3063\u304b\u3051\u3068\u3057\u3066\u3001\u758e\u9060\u3060\u3063\u305f\u89aa\u65cf\u9593\u306e\u3084\u308a\u53d6\u308a\u304c\u59cb\u307e\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b8b\u3057\u305f\u8ca1\u7523\u3092\u3069\u3046\u5206\u3051\u308b\u304b\u306b\u3064\u3044\u3066\u76f8\u7d9a\u4eba\u305d\u308c\u305e\u308c\u306e\u5229\u5bb3\u3084\u611f\u60c5\u3082\u7d61\u307f\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u4e89\u65cf\u30fb\u4e89\u7d9a\u554f\u984c\u306b\u767a\u5c55\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n

\u4e89\u65cf\u306e\u4ef6\u6570\u3068\u5272\u5408<\/h2>\n

\u305d\u308c\u3067\u306f\u3001\u300c\u4e89\u65cf\u300d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u4ef6\u6570\u3084\u5272\u5408\u306f\u3069\u306e\u3050\u3089\u3044\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002
\n\u300c\u4ee4\u548c3\u5e74(2021)\u4eba\u53e3\u52d5\u614b\u7d71\u8a08\u6708\u5831\u5e74\u8a08(\u6982\u6570\uff09\u306e\u6982\u6cc1\u300d\u306b\u3088\u308b\u3068\u3001\u4ee4\u548c3\u5e74\u306e\u5e74\u9593\u6b7b\u4ea1\u8005\u6570\u306f143\u4e079,809\u4eba\u3067\u3059\u3002\u305d\u3057\u3066\u300c\u4ee4\u548c3\u5e74\u53f8\u6cd5\u7d71\u8a08\u5e74\u5831\u6982\u8981\u7248\u300d\u3088\u308a\u3001\u7b2c\u4e8c\u5be9\u5224\u4e8b\u4ef6\u657023,016\u4ef6\u306e\u3046\u3061\u30019.8%\u304c\u907a\u7523\u5206\u5272\u7b49\u306b\u3088\u308b\u4e8b\u4ef6\u3067\u3001\u4ef6\u6570\u306b\u3059\u308b\u3068\u7d042,550\u4ef6\u3067\u3059\u3002\u307e\u305f\u3001\u5bb6\u4e8b\u8abf\u505c\u4e8b\u4ef6\u6570132,556\u4ef6\u306e\u3046\u306110.2%\u304c\u907a\u7523\u5206\u5272\u7b49\u306b\u3088\u308b\u4e8b\u4ef6\u3067\u3042\u308a\u3001\u7d0413,520\u4ef6\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u4ed6\u3001\u8abf\u505c\u304c\u6210\u7acb\u305b\u305a\u8a34\u8a1f\u306b\u79fb\u884c\u3057\u305f\u907a\u7559\u5206\u8acb\u6c42\u8a34\u8a1f\u3084\u907a\u8a00\u7121\u52b9\u8a34\u8a1f\u306a\u3069\u3082\u3042\u308a\u3001\u88c1\u5224\u6240\u624b\u7d9a\u304d\u306b\u306a\u308b\u4e89\u65cf\u306e\u5272\u5408\u306f\u3001\u76f8\u7d9a\u767a\u751f\u4ef6\u6570\u5168\u4f53\u306e1\uff05\u5f37\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u51fa\u5178\uff1a\u4ee4\u548c3\u5e74(2021)\u4eba\u53e3\u52d5\u614b\u7d71\u8a08\u6708\u5831\u5e74\u8a08(\u6982\u6570\uff09\u306e\u6982\u6cc1<\/a><\/p>\n

\u51fa\u5178\uff1a\u4ee4\u548c3\u5e74\u53f8\u6cd5\u7d71\u8a08\u5e74\u5831\u6982\u8981\u7248<\/a><\/p>\n

\u907a\u7523\u5206\u5272\u3067\u4e89\u65cf\u306b\u306a\u308b\u4e3b\u306a\u539f\u56e0<\/h2>\n

\u4e89\u65cf\u306b\u306a\u308b\u76f8\u7d9a\u306f\u3001\u5927\u304d\u304f(1)\u76f8\u7d9a\u4eba\u306e\u6027\u683c\u3084\u4eba\u9593\u95a2\u4fc2\u306b\u57fa\u3065\u304f\u554f\u984c\u3001(2)\u907a\u7523\u306e\u69cb\u6210\u306b\u3088\u308b\u554f\u984c\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u4e8c\u3064\u306e\u8996\u70b9\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u6027\u683c\u3084\u4eba\u9593\u95a2\u4fc2\u306b\u3088\u308b\u554f\u984c<\/h3>\n

\u307e\u305a\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4eba\u9593\u95a2\u4fc2\u306e\u554f\u984c\u304c\u3042\u308b\u3068\u3001\u304a\u4e92\u3044\u306b\u4fe1\u983c\u95a2\u4fc2\u304c\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u306e\u8a71\u3057\u5408\u3044\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n

    \n
  • \u907a\u8a00\u3082\u306a\u3044\u306e\u306b\u907a\u7523\u3092\u72ec\u5360\u3057\u3088\u3046\u3068\u3059\u308b\u306a\u3069\u3001\u76f8\u7d9a\u4eba\u306e\u6027\u683c\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/li>\n
  • \u5168\u304f\u4ea4\u6d41\u304c\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408<\/li>\n
  • \u4e21\u89aa\u304c\u96e2\u5a5a\u3057\u3066\u5225\u3005\u306b\u66ae\u3089\u3057\u3066\u3044\u305f\u5144\u5f1f\u59c9\u59b9\u306e\u5834\u5408<\/li>\n
  • \u524d\u59bb\u306e\u5b50\u3068\u5f8c\u59bb\u304c\u3044\u308b\u5834\u5408<\/li>\n
  • \u76f8\u7d9a\u4eba\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u5b50\uff08\u7956\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u7525\u30fb\u59ea\u3068\u53d4\u7236\u30fb\u53d4\u6bcd\u3068\u306e\u76f8\u7d9a\u306a\u3069\uff09\u306e\u5834\u5408<\/li>\n<\/ul>\n

    \u3053\u306e\u3088\u3046\u306a\u4eba\u9593\u95a2\u4fc2\u306b\u3088\u308b\u554f\u984c\u304c\u3042\u308b\u76f8\u7d9a\u4eba\u9593\u3067\u306f\u3001\u907a\u7523\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9\u3082\u7570\u306a\u308a\u307e\u3059\u3002
    \n\u4f8b\u3048\u3070\u3001\u6614\u306a\u304c\u3089\u306e\u5236\u5ea6\u3067\u9577\u7537\u304c\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u300c\u9577\u5b50\u76f8\u7d9a\u300d\u306e\u8003\u3048\u3082\u3042\u308c\u3070\u3001\u73fe\u4ee3\u7684\u306a\u5e73\u7b49\u5206\u5272\u306e\u8003\u3048\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u904e\u53bb\u306e\u89aa\u65cf\u9593\u306e\u7d4c\u7def\u304b\u3089\u3001\u611f\u60c5\u554f\u984c\u3082\u7d61\u307f\u307e\u3059\u3002<\/p>\n

    \u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u5229\u5bb3\u3084\u611f\u60c5\u306e\u8abf\u6574\u3092\u884c\u3048\u308b\u89aa\u65cf\u3082\u304a\u3089\u305a\u3001\u843d\u3061\u7740\u3044\u305f\u8a71\u3057\u5408\u3044\u304c\u3067\u304d\u305a\u3001\u611f\u60c5\u7684\u306b\u3082\u3076\u3064\u304b\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u300c\u4eba\u300d\u306e\u554f\u984c\u304c\u3042\u308b\u3068\u3001\u907a\u7523\u5206\u5272\u304c\u96e3\u822a\u3057\u304c\u3061\u3067\u3059\u3002<\/p>\n

    \u907a\u7523\u306e\u69cb\u6210\u306b\u3088\u308b\u554f\u984c<\/h3>\n

    \u307e\u305f\u4eba\u9593\u95a2\u4fc2\u3067\u306f\u306a\u304f\u3001\u907a\u7523\u306e\u69cb\u6210\u306b\u554f\u984c\u304c\u3042\u3063\u3066\u3082\u3001\u907a\u7523\u5206\u5272\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002
    \n\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n

      \n
    • \u907a\u7523\u306e\u5927\u534a\u304c\u4e0d\u52d5\u7523\u3067\u3001\u3042\u308b\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u3092\u5e0c\u671b\u3057\u3066\u3044\u308b<\/li>\n
    • \u76f8\u7d9a\u304c\u8d77\u304d\u308b\u524d\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u9810\u8caf\u91d1\u304b\u3089\u591a\u984d\u306e\u9810\u8caf\u91d1\u306e\u5f15\u51fa\u3057\u304c\u3055\u308c\u3066\u3044\u308b<\/li>\n
    • \u7279\u5225\u53d7\u76ca\u304c\u554f\u984c\u306b\u306a\u3063\u3066\u3044\u308b<\/li>\n
    • \u5bc4\u4e0e\u5206\u304c\u554f\u984c\u306b\u306a\u3063\u3066\u3044\u308b<\/li>\n
    • \u751f\u547d\u4fdd\u967a\u91d1\u306e\u984d\u304c\u907a\u7523\u3068\u6bd4\u8f03\u3057\u3066\u904e\u5927<\/li>\n<\/ul>\n

      \u907a\u7523\u306e\u69cb\u6210\u306b\u554f\u984c\u304c\u3042\u308b\u3068\u3001\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u9069\u6b63\u306b\u907a\u7523\u3092\u5206\u3051\u308b\u65b9\u6cd5\u3092\u898b\u51fa\u3057\u304c\u305f\u304f\u3001\u907a\u7523\u5206\u5272\u3092\u9032\u3081\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002
      \n\u3053\u306e\u4e2d\u3067\u3082\u3001\u7279\u306b\u4e89\u3044\u3084\u3059\u3044\u300c\u907a\u7523\u306e\u5927\u534a\u304c\u4e0d\u52d5\u7523\u3067\u3001\u3042\u308b\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u3092\u5e0c\u671b\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u300d\u3068\u300c\u9810\u8caf\u91d1\u306e\u4f7f\u3044\u8fbc\u307f\u3084\u4f7f\u9014\u4e0d\u660e\u91d1\u304c\u3042\u308b\u30b1\u30fc\u30b9\u300d\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

      \u907a\u7523\u5206\u5272\u3067\u4e89\u65cf\u306b\u306a\u308b\u5834\u5408\u306e\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9<\/h2>\n

      \u907a\u7523\u306e\u5927\u534a\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u30b1\u30fc\u30b9<\/h3>\n

      \u9810\u8caf\u91d1\u3084\u73fe\u91d1\u30fb\u8a3c\u5238\u5e02\u5834\u3067\u58f2\u5374\u3067\u304d\u308b\u4e0a\u5834\u682a\u5f0f\u3068\u3044\u3063\u305f\u907a\u7523\u306f\u3001\uff11\u5186\u5358\u4f4d\u3067\u8a08\u7b97\u304c\u3067\u304d\u3001\u5206\u5272\u306e\u305f\u3081\u306e\u8a08\u7b97\u3082\u5bb9\u6613\u3067\u3059\u3002\u4ed6\u65b9\u3067\u3001\u4e0d\u52d5\u7523\u3092\u5206\u3051\u308b\u3053\u3068\u306f\u7c21\u5358\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002
      \n\u66f4\u5730\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u73fe\u7269\u5206\u5272\u306e\u305f\u3081\u306e\u6e2c\u91cf\u30fb\u5206\u7b46\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3057\u3001\u5efa\u7269\u306e\u73fe\u7269\u5206\u5272\u306f\u56f0\u96e3\u3067\u3059\u3002\u5171\u6709\u5206\u5272\u306f\u672c\u8cea\u7684\u306a\u89e3\u6c7a\u306b\u99b4\u67d3\u307f\u307e\u305b\u3093\u3002\u907a\u7523\u306e\u571f\u5730\u3092\u4f7f\u7528\u4e2d\u306e\u76f8\u7d9a\u4eba\u3084\u5efa\u7269\u306b\u5c45\u4f4f\u4e2d\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u306e\u53d6\u5f97\u3092\u5e0c\u671b\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

      \u91d1\u878d\u8cc7\u7523\u304c\u5c11\u306a\u3044\u5834\u5408\u3001\u571f\u5730\u3084\u5efa\u7269\u3092\u53d6\u5f97\u3057\u305f\u3044\u76f8\u7d9a\u4eba\u304c\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u300c\u4ee3\u511f\u91d1\u300d\uff08\u76f8\u7d9a\u5206\u306e\u8cb7\u3044\u53d6\u308a\u306e\u305f\u3081\u306e\u73fe\u91d1\uff09\u3092\u3044\u304f\u3089\u7528\u610f\u3067\u304d\u308b\u304b\u304c\u30c6\u30fc\u30de\u3068\u306a\u308a\u307e\u3059\u3002
      \n\u3053\u308c\u307e\u3067\u7121\u511f\u3067\u4f4f\u307f\u7d9a\u3051\u3066\u3044\u305f\u4e0d\u52d5\u7523\u5c45\u4f4f\u8005\u306e\u76f8\u7d9a\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u907a\u7523\u5206\u5272\u3092\u9032\u3081\u308b\uff1d\u4e0d\u52d5\u7523\u53d6\u5f97\u306e\u305f\u3081\u306b\u304a\u91d1\u3092\u652f\u6255\u3046\u3001\u3068\u3044\u3063\u305f\u69cb\u56f3\u3068\u306a\u308a\u307e\u3059\u3002\u5fc3\u7406\u7684\u306a\u62b5\u6297\u304c\u7279\u306b\u5f37\u304f\u306a\u308a\u307e\u3059\u3002
      \n\u7279\u306b\u90fd\u5e02\u90e8\u3067\u306f\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u30fb\u8a55\u4fa1\u304c\u9ad8\u304f\u306a\u308a\u304c\u3061\u3067\u3001\u6642\u306b\u306f\uff11\u5104\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\u8a55\u4fa1\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u53d6\u5f97\u5e0c\u671b\u8005\u306e\u8ca0\u62c5\u3059\u308b\u4ee3\u511f\u91d1\u3082\u6570\u5343\u4e07\u5186\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4ee3\u511f\u91d1\u306e\u7528\u610f\u304c\u56f0\u96e3\u3068\u306a\u308a\u3001\u907a\u7523\u5206\u5272\u306e\u5354\u8b70\u3084\u8abf\u505c\u3082\u96e3\u822a\u3057\u304c\u3061\u3067\u3059\u3002<\/p>\n

      \u9810\u8caf\u91d1\u306e\u4f7f\u3044\u8fbc\u307f\u3084\u4f7f\u9014\u4e0d\u660e\u91d1\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/h3>\n

      \u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u30ad\u30e3\u30b7\u30e5\u30ab\u30fc\u30c9\u3084\u901a\u5e33\u30fb\u5370\u9451\u3092\u7ba1\u7406\u3057\u3066\u3044\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u591a\u984d\u306e\u5f15\u51fa\u3057\u3092\u3057\u3001\u907a\u7523\u306e\u9810\u8caf\u91d1\u304c\u975e\u5e38\u306b\u5c11\u306a\u3044\u3053\u3068\u3084\u4f7f\u9014\u4e0d\u660e\u91d1\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002
      \n\u5f15\u51fa\u3057\u3092\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u624b\u5143\u306b\u305d\u306e\u5206\u3092\u4fdd\u7ba1\u3057\u305f\u308a\u3001\u5f15\u304d\u51fa\u3057\u305f\u5206\u3092\u907a\u7523\u306b\u623b\u3059\u3053\u3068\u3092\u7d20\u76f4\u306b\u8a8d\u3081\u308c\u3070\u554f\u984c\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u5f15\u51fa\u3057\u306e\u95a2\u4e0e\u3092\u5426\u5b9a\u3057\u305f\u308a\u3001\u5f15\u51fa\u3057\u305f\u5206\u306f\u5168\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u6d3b\u8cbb\u306b\u4f7f\u3063\u305f\u3068\u5f37\u5f01\u3057\u305f\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u3092\u4e3b\u5f35\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u975e\u5e38\u306b\u5384\u4ecb\u3067\u3059\u3002
      \n\u3053\u306e\u3088\u3046\u306a\u9810\u8caf\u91d1\u306e\u4f7f\u3044\u8fbc\u307f\u3084\u4f7f\u9014\u4e0d\u660e\u91d1\u306b\u3064\u3044\u3066\u8abf\u505c\u3067\u6c7a\u7740\u304c\u3064\u304b\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3001\u6c11\u4e8b\u8a34\u8a1f\uff08\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u8a34\u8a1f\u3084\u4e0d\u5f53\u5229\u5f97\u8fd4\u9084\u8acb\u6c42\u8a34\u8a1f\uff09\u3067\u6c7a\u7740\u3092\u3064\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u3053\u306b\u81f3\u308b\u307e\u3067\u306e\u5354\u8b70\u3084\u8abf\u505c\u306e\u3084\u308a\u53d6\u308a\u304c\u9577\u671f\u5316\u3057\u304c\u3061\u3067\u3059\u3002<\/p>\n

      \u4e89\u65cf\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u9032\u3081\u65b9\u3084\u907a\u7523\u5206\u5272\u8abf\u505c<\/h2>\n

      \u5f01\u8b77\u58eb\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u4e89\u65cf\u306b\u306a\u308a\u3084\u3059\u3044\u539f\u56e0\u3092\u3057\u3063\u304b\u308a\u62bc\u3055\u3048\u305f\u4e0a\u3067\u907a\u7523\u5206\u5272\u306e\u6cd5\u5f8b\u76f8\u8ac7\u3092\u53d7\u3051\u3001\u6d3b\u52d5\u65b9\u91dd\u3092\u6574\u3048\u3066\u907a\u7523\u5206\u5272\u4e8b\u4ef6\u3092\u53d7\u4efb\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

      \u672c\u52d5\u753b\u3067\u306f\u300c\u7d1b\u4e89\u6027\u304c\u5f37\u3044\u76f8\u7d9a\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u306e\u9032\u3081\u65b9\u300d\u300c\u8abf\u505c\u3084\u5be9\u5224\u306e\u9032\u884c\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u300c\u5177\u4f53\u7684\u306a\u907a\u7523\u5206\u5272\u30d7\u30e9\u30f3\u306e\u4f5c\u308a\u65b9\u300d\u306b\u3064\u3044\u3066\u3001\u5b9f\u969b\u306b\u6cd5\u5f8b\u76f8\u8ac7\u306e\u73fe\u5834\u3067\u4f7f\u3048\u308b\u8cc7\u6599\u3068\u5171\u306b\u8a73\u3057\u3044\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u3002
      \n\u907a\u7523\u5206\u5272\u5354\u8b70\u30fb\u8abf\u505c\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u89e3\u6c7a\u306e\u5b9f\u529b\u3092\u4e0a\u3052\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u672c\u5546\u54c1\u3092\u3054\u8cfc\u5165\u3044\u305f\u3060\u304d\u3001\u52d5\u753b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n

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