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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/08\/01.htm\" target=\"_blank\" rel=\"noopener\">\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306e\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u3010\u640d\u76ca\u8a08\u7b97\u66f8\u6b04\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u6b04\u3011\u52d8\u5b9a\u79d1\u76ee\u3092\u632f\u308a\u5206\u3051\u308b<\/h3>\n<p>\u6c7a\u7b97\u6574\u7406\u5f8c\u306e\u5404\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u6027\u8cea\u306b\u5fdc\u3058\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u6b04\u307e\u305f\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u6b04\u3078\u632f\u308a\u5206\u3051\u307e\u3059\u3002\u58f2\u4e0a\u306a\u3069\u306e\u53ce\u76ca\u3068\u3001\u4ed5\u5165\u30fb\u7d66\u6599\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u306e\u8cbb\u7528\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u5074\u3078\u79fb\u3057\u307e\u3059\u3002<\/p>\n<p>\u73fe\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5546\u54c1\u3001\u5efa\u7269\u306a\u3069\u306e\u8cc7\u7523\u3084\u3001\u8cb7\u639b\u91d1\u3001\u501f\u5165\u91d1\u306a\u3069\u306e\u8ca0\u50b5\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u5074\u3078\u79fb\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6c7a\u7b97\u6574\u7406\u306b\u3088\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u95a2\u4fc2\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u95a2\u4fc2\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u4e00\u3064\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u304c\u4e21\u65b9\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5f71\u97ff\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7cbe\u7b97\u8868\u3068\u8a66\u7b97\u8868\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a66\u7b97\u8868\u306f\u5e33\u7c3f\u6b8b\u9ad8\u3092\u96c6\u8a08\u3059\u308b\u8868\u3001\u7cbe\u7b97\u8868\u306f\u8a66\u7b97\u8868\u304b\u3089\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u904e\u7a0b\u3092\u6574\u7406\u3059\u308b\u8868\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u3010\u8a66\u7b97\u8868\u3011\u52d8\u5b9a\u79d1\u76ee\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u8a66\u7b97\u8868\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u8a18\u9332\u3055\u308c\u305f\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u91d1\u984d\u3092\u96c6\u8a08\u3057\u3066\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u8868\u3067\u3059\u3002\u8a66\u7b97\u8868\u306b\u306f\u3001\u5408\u8a08\u8a66\u7b97\u8868\u3001\u6b8b\u9ad8\u8a66\u7b97\u8868\u3001\u5408\u8a08\u6b8b\u9ad8\u8a66\u7b97\u8868\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u6b8b\u9ad8\u8a66\u7b97\u8868\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u305e\u308c\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u501f\u65b9\u6b8b\u9ad8\u307e\u305f\u306f\u8cb8\u65b9\u6b8b\u9ad8\u3092\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a66\u7b97\u8868\u306f\u6c7a\u7b97\u6642\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6708\u6b21\u6c7a\u7b97\u306a\u3069\u3067\u5e33\u7c3f\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u76ee\u7684\u3067\u3082\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u7cbe\u7b97\u8868\u306f\u305d\u3053\u304b\u3089\u6c7a\u7b97\u6574\u7406\u3092\u884c\u3044\u3001\u6700\u7d42\u7684\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u91d1\u984d\u3092\u632f\u308a\u5206\u3051\u308b\u3068\u3053\u308d\u307e\u3067\u542b\u307f\u307e\u3059\u3002<\/p>\n<h3>\u3010\u7cbe\u7b97\u8868\u3011\u6c7a\u7b97\u6574\u7406\u5f8c\u306e\u72b6\u614b\u307e\u3067\u78ba\u8a8d\u3067\u304d\u308b<\/h3>\n<p>\u7cbe\u7b97\u8868\u3067\u306f\u3001\u6c7a\u7b97\u6574\u7406\u524d\u3068\u6c7a\u7b97\u6574\u7406\u5f8c\u306e\u6570\u5024\u3092\u4e00\u3064\u306e\u8868\u3067\u6bd4\u8f03\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e21\u8005\u306e\u9055\u3044\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u8a66\u7b97\u8868<\/th>\n<th>\u7cbe\u7b97\u8868<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e3b\u306a\u76ee\u7684<\/td>\n<td style=\"text-align: left;\">\u52d8\u5b9a\u79d1\u76ee\u306e\u96c6\u8a08\u30fb\u6b8b\u9ad8\u78ba\u8a8d<\/td>\n<td style=\"text-align: left;\">\u6c7a\u7b97\u6574\u7406\u304b\u3089\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u307e\u3067\u306e\u6574\u7406<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6c7a\u7b97\u6574\u7406\u524d\u306e\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">\u78ba\u8a8d\u3067\u304d\u308b<\/td>\n<td style=\"text-align: left;\">\u78ba\u8a8d\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6c7a\u7b97\u6574\u7406\u306e\u5185\u5bb9<\/td>\n<td style=\"text-align: left;\">\u901a\u5e38\u306f\u8868\u793a\u3057\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u6574\u7406\u8a18\u5165\u6b04\u306b\u8868\u793a\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u640d\u76ca\u8a08\u7b97\u66f8\u3078\u306e\u632f\u308a\u5206\u3051<\/td>\n<td style=\"text-align: left;\">\u884c\u308f\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u632f\u308a\u5206\u3051<\/td>\n<td style=\"text-align: left;\">\u884c\u308f\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5f53\u671f\u7d14\u5229\u76ca\u30fb\u7d14\u640d\u5931\u306e\u78ba\u8a8d<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u3068\u3057\u3066\u3067\u304d\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u8a08\u7b97\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u7cbe\u7b97\u8868\u306e\u4f5c\u6210\u624b\u9806\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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