{"id":2126,"date":"2019-04-02T14:17:00","date_gmt":"2019-04-02T05:17:00","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=2126"},"modified":"2019-04-02T14:17:00","modified_gmt":"2019-04-02T05:17:00","slug":"kurumasiwake","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/kurumasiwake-2126","title":{"rendered":"\u3053\u308c\u3067\u308f\u304b\u308b\uff01\u8eca\u4e21\u3092\u8cb7\u3044\u66ff\u3048\u305f\u6642\u306e\u4ed5\u8a33"},"content":{"rendered":"<p>\u4f1a\u793e\u3067\u8eca\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u8cb7\u3044\u66ff\u3048\u308b\u3053\u3068\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u8cb7\u3044\u66ff\u3048\u6642\u306b\u3069\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u3059\u308b\u306e\u304b\u3001\u4f1a\u8a08\u51e6\u7406\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u3067\u304d\u308b\u3088\u3046\u6d88\u8cbb\u7a0e\u533a\u5206\u3068\u5171\u306b\u3054\u8aac\u660e\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u7a0e\u8fbc\u307f\u65b9\u5f0f\u306b\u7d71\u4e00\u3057\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><!--more--><\/p>\n\n<p>\u8eca\u4e21\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u305d\u306e\u4fa1\u5024\u304c\u5e74\u3005\u6e1b\u3063\u3066\u3044\u304f\u3068\u8003\u3048\u3001\u8eca\u4e21\u4fa1\u984d\u306e\u4e00\u5b9a\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4ed5\u8a33\u306e\u8d77\u3053\u3057\u65b9\u306b\u3001\u5e33\u7c3f\u4e0a\u306e\u8eca\u4e21\u4fa1\u984d\u3092\u6e1b\u5c11\u3055\u305b\u3066\u3044\u304f\u76f4\u63a5\u6cd5\u3068\u3001\u5e33\u7c3f\u4e0a\u306e\u8eca\u4e21\u4fa1\u984d\u3092\u5909\u3048\u305a\u306b\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u5024\u306e\u6e1b\u5c11\u3092\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3044\u304f\u9593\u63a5\u6cd5\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8eca\u4e21\u3092\u8cb7\u3044\u66ff\u3048\u308b\u969b\u306e\u4ed5\u8a33\u3092\u76f4\u63a5\u6cd5\u3001\u9593\u63a5\u6cd5\u306b\u5206\u3051\u3066\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h1><a name=\"_Toc529957831\"><\/a>\u76f4\u63a5\u6cd5\u3000<\/h1>\n<p>\u4e0b\u8a18\u304c\u76f4\u63a5\u6cd5\u3067\u4ed5\u8a33\u3059\u308b\u3068\u304d\u306b\u7528\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u4e00\u89a7\u3067\u3059\u3002<\/p>\n<p>\u25a0\u58f2\u5374\u3059\u308b\u8eca\u4e21\u306b\u95a2\u308f\u308b\u52d8\u5b9a\u79d1\u76ee<\/p>\n<table style=\"height: 144px;\" width=\"626\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 24px; width: 205px; border-color: #000000; background-color: #ffffff; text-align: center;\">\u52d8\u5b9a\u79d1\u76ee<\/td>\n<td style=\"height: 24px; width: 194px; border-color: #000000; background-color: #ffffff; text-align: center;\">\u7a0e\u533a\u5206<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u8eca\u4e21\u672c\u4f53\uff1a\u5e33\u7c3f\u4e0a\u306e\u4fa1\u984d<\/td>\n<td style=\"height: 24px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td style=\"height: 24px; width: 194px; border-color: #000000; background-color: #ffffff;\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d1<br \/>\n\uff1a\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u3082\u306e<\/td>\n<td style=\"height: 48px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1<\/td>\n<td style=\"height: 48px; width: 194px; border-color: #000000; background-color: #ffffff;\">\n<p>\u975e\u8ab2\u7a0e\uff08\u6709\u4fa1\u8a3c\u5238\uff09<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u58f2\u5374\u76ca\u304c\u3067\u305f\u5834\u5408<\/td>\n<td style=\"height: 24px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/td>\n<td style=\"height: 24px; width: 194px; border-color: #000000; background-color: #ffffff;\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u58f2\u5374\u640d\u304c\u3067\u305f\u5834\u5408<\/td>\n<td style=\"height: 24px; width: 205px; border-color: #000000; background-color: #ffffff;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d<\/td>\n<td style=\"height: 24px; width: 194px; border-color: #000000; background-color: #ffffff;\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u58f2\u5374\u6642\u306e\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3001H26\u5e74\u306e\u6539\u6b63\u3088\u308a\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306a\u3069\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u3082\u6709\u4fa1\u8a3c\u5238\u3068\u540c\u69d8\u306b\uff15\uff05\u306e\u307f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u6642\u306f\u3001\u6d88\u8cbb\u7a0e\u533a\u5206\u3092\u300c\u6709\u4fa1\u8a3c\u5238\u300d\u3068\u3057\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u6642\u306b\u6709\u4fa1\u8a3c\u5238\u306e\uff15\uff05\u3092\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u56fd\u7a0e\u5e81HP\uff1a\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u7bc4\u56f2\u3068\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u95a2\u4fc2<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm<\/a>\uff09<\/p>\n<p>\uff08\u56fd\u7a0e\u5e81HP\uff1a\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6405.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6405.htm<\/a>\uff09<\/p>\n<p>\u25a0\u8cfc\u5165\u3059\u308b\u8eca\u4e21\u306b\u95a2\u308f\u308b\u52d8\u5b9a\u79d1\u76ee<\/p>\n<table width=\"626\">\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"213\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"213\">\u52d8\u5b9a\u79d1\u76ee<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"200\">\u7a0e\u533a\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u8eca\u4e21\u672c\u4f53\uff1a\u30ab\u30fc\u30ca\u30d3\u3001\u7a93\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u3001\u306a\u3069\u3092\u542b\u3080<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u4e8b\u52d9\u624b\u6570\u6599\uff08\u5404\u7a2e\u624b\u7d9a\u4ee3\u884c\uff09\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u652f\u6255\u624b\u6570\u6599\u3001\u96d1\u8cbb<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u6cd5\u5b9a\u8af8\u8cbb\u7528\uff1a\u691c\u67fb\u767b\u9332\u624b\u7d9a\u304d\u3001\u8eca\u5eab\u8a3c\u660e<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u96d1\u8cbb<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u4fdd\u967a\u6599\uff0a<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\uff08\u53d6\u5f97\u4fa1\u683c\u304c50\u4e07\u8d85\u3048\u305f\u5834\u5408\u306e\u307f\uff09\u3001\u81ea\u52d5\u8eca\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u79df\u7a0e\u516c\u8ab2<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u81ea\u8ce0\u8cac\u4fdd\u967a\u6599\u306f\u3001\uff12\u5e74\u5206\u3001\uff13\u5e74\u5206\u306a\u3069\uff11\u5e74\u3092\u8d85\u3048\u308b\u671f\u9593\u306e\u6599\u91d1\u3092\u4e00\u62ec\u3067\u652f\u6255\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff12\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\uff11\u5e74\u5206\u3092\u4fdd\u967a\u6599\u3068\u3057\u3001\u6b8b\u308a\u3092\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u7fcc\u671f\u306b\u201c\u4fdd\u967a\u6599\uff0f\u524d\u6255\u8cbb\u7528\u201d\u3068\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3000\u6ce8\uff15\uff09<\/p>\n<p>&nbsp;<\/p>\n<h2><a name=\"_Toc529957832\"><\/a>\u76f4\u63a5\u6cd5\u3000\uff5e\u58f2\u5374\u76ca\u304c\u51fa\u308b\u5834\u5408\uff5e<\/h2>\n<p>\u58f2\u5374\u76ca\u304c\u51fa\u308b\u5834\u5408\u306e\u4ed5\u8a33\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff09<\/p>\n<p>\u25a0\u58f2\u5374\u3059\u308b\u8eca\u4e21\u306b\u304b\u304b\u308b\u660e\u7d30<\/p>\n<p>\u30fb\u4e0b\u53d6\u308a\u4fa1\u683c\u3000300,000\u5186<\/p>\n<p>\u30fb\u8eca\u4e21\u306e\u5e33\u7c3f\u4e0a\u306e\u4fa1\u984d\u3000200,000\u5186<\/p>\n<p>\u30fb\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d1\u300012,000\u5186<\/p>\n<p>&nbsp;<\/p>\n<p>\u25a0\u8cfc\u5165\u3059\u308b\u8eca\u306b\u304b\u304b\u308b\u8cbb\u7528\u660e\u7d30<\/p>\n<p>\u30fb\u8eca\u4e21\u672c\u4f53\u4fa1\u683c\u3000\uff08\u4ed8\u5c5e\u54c1\u542b\u3080\uff092,000,000\u5186<\/p>\n<p>\u30fb\u4e8b\u52d9\u624b\u6570\u6599\uff08\u691c\u67fb\u767b\u9332\u4ee3\u884c\u3001\u8eca\u5eab\u8a3c\u660e\u4ee3\u884c\uff0920,000\u5186<\/p>\n<p>\u30fb\u6cd5\u5b9a\u8af8\u8cbb\u7528\uff08\u691c\u67fb\u767b\u9332\u3001\u8eca\u5eab\u8a3c\u660e\uff095,000\u5186<\/p>\n<p>\u30fb\u81ea\u8ce0\u8cac\u4fdd\u967a30,000\u5186<\/p>\n<p>\u30fb\u81ea\u52d5\u8eca\u7a0e21,000\u5186<\/p>\n<p>\u30fb\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e30,000\u5186<\/p>\n<p>\u30fb\u91cd\u91cf\u7a0e18,500\u5186<\/p>\n<p>\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d115,000\u5186<\/p>\n<p>\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599\u3000500\u5186<\/p>\n<p>\u30fb\u5370\u7d19\u4ee3\u30002,000\u5186<\/p>\n<p><u>\u8a08\u30002,142,000\u3000\u5186<\/u><\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u4ed5\u8a33\u306e\u8d77\u3053\u3057\u65b9\uff1e<\/p>\n<p>\u4e0b\u306e\u4ed5\u8a33\u3092\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305a\u306f\u3001\u5206\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u58f2\u5374\u3068\u8cfc\u5165\u306b\u304b\u304b\u308b\u4ed5\u8a33\u3068\u306b\u5206\u3051\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<table style=\"height: 480px;\" width=\"611\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; height: 24px; width: 33px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; height: 24px; width: 106px;\">\u501f\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; height: 24px; width: 110px;\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; height: 24px; width: 107px;\">\u8cb8\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; height: 24px; width: 110px;\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; height: 24px; width: 105px;\">\u6458\u8981<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 144px; width: 33px; text-align: center;\" rowspan=\"3\">\n<p>\u58f2<\/p>\n<p>\u5374<\/p>\n<p>\u306e<\/p>\n<p>\u4ed5<\/p>\n<p>\u8a33<\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 106px;\">\u73fe\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">300,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 107px;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">288,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 105px;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 106px;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 107px;\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 105px;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 106px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 107px;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u6709\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">12,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 105px;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 312px; width: 33px; text-align: center;\" rowspan=\"6\">\n<p>\u8cfc<\/p>\n<p>\u5165<\/p>\n<p>\u306e<\/p>\n<p>\u4ed5<\/p>\n<p>\u8a33<\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 106px;\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">2,000,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 107px;\">\u73fe\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">2,142,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 105px;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 72px; width: 106px;\">\u96d1\u8cbb\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 72px; width: 110px; text-align: right;\">20,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 72px; width: 107px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 72px; width: 110px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 72px; width: 105px;\">\u4e8b\u52d9\u624b\u6570\u6599\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 106px;\">\u96d1\u8cbb\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 110px; text-align: right;\">5,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 107px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 110px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 105px;\">\u6cd5\u5b9a\u8af8\u8cbb\u7528<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 106px;\">\u4fdd\u967a\u6599\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 110px; text-align: right;\">30,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 107px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 110px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 24px; width: 105px;\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 96px; width: 106px;\">\u79df\u7a0e\u516c\u8ab2\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 96px; width: 110px; text-align: right;\">71,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 96px; width: 107px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 96px; width: 110px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 96px; width: 105px;\">\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 106px;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px; text-align: right;\">15,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 107px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 110px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 48px; width: 105px;\">\u3000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305a\u3001\u58f2\u5374\u306b\u304b\u304b\u308b\u4ed5\u8a33\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u6d88\u8cbb\u7a0e\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u306b\u5bfe\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u4e0b\u53d6\u308a\u4fa1\u683c300,000\u5186\u304b\u3089\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d112,000\u5186\u3092\u5f15\u3044\u305f\u3001288,000\u5186\u304c\u7a0e\u8fbc\u307f\u306e\u4fa1\u683c\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u6d88\u8cbb\u7a0e\u984d\u306f\u3001288,000\u00d78\/108\uff1d21,333.333\u3068\u306a\u308a\u300121,333\u5186\u3067\u3059(\u7aef\u6570\u5207\u6368)\u3002\u307e\u305f\u3001\u672c\u6765\u306a\u3089\u3070\u3001\u8eca\u4e21\u3092\u8ab2\u7a0e\u3068\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u4e0b\u53d6\u308a\u4fa1\u683c\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b\u969b\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u73fe\u91d1\u3067\u306e\u652f\u6255\u3044\u306e\u984d\u306f\u3001\u8cfc\u5165\u306b\u304b\u304b\u308b\u8cbb\u75282,142,000\u5186\u304b\u3089\u4e0b\u53d6\u308a\u4fa1\u683c300,000\u5186\u3092\u5f15\u3044\u305f1,842,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u76f4\u63a5\u6cd5\u3067\u58f2\u5374\u76ca\u304c\u3067\u308b\u969b\u306e\u4ed5\u8a33\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ed5\u8a33\uff09<\/p>\n<table width=\"635\">\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u501f\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u8cb8\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u6458\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">288,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">2,000,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">15,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u6709\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">12,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u96d1\u8cbb\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">20,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u73fe\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">1,842,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u4e8b\u52d9\u624b\u6570\u6599\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u96d1\u8cbb\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">5,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u6cd5\u5b9a\u8af8\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u4fdd\u967a\u6599\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">30,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u79df\u7a0e\u516c\u8ab2\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">71,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><a name=\"_Toc529957833\"><\/a>\u76f4\u63a5\u6cd5\u3000\uff5e\u58f2\u5374\u640d\u304c\u51fa\u308b\u5834\u5408\uff5e<\/h2>\n<p>\u6b21\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u304c\u3067\u308b\u5834\u5408\u306e\u4ed5\u8a33\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff09<\/p>\n<p>\u25a0\u58f2\u5374\u3059\u308b\u8eca\u4e21\u306b\u304b\u304b\u308b\u660e\u7d30<\/p>\n<p>\u30fb\u4e0b\u53d6\u308a\u4fa1\u683c\u3000100,000\u5186<\/p>\n<p>\u30fb\u8eca\u4e21\u306e\u5e33\u7c3f\u4e0a\u306e\u4fa1\u984d\u3000200,000\u5186<\/p>\n<p>\u30fb\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d1\u300012,000\u5186<\/p>\n<p>&nbsp;<\/p>\n<p>\u25a0\u8cfc\u5165\u3059\u308b\u8eca\u306b\u304b\u304b\u308b\u8cbb\u7528\u660e\u7d30<\/p>\n<p>\u30fb\u8eca\u4e21\u672c\u4f53\u4fa1\u683c\u3000\uff08\u4ed8\u5c5e\u54c1\u542b\u3080\uff092,000,000\u5186<\/p>\n<p>\u30fb\u4e8b\u52d9\u624b\u6570\u6599\uff08\u691c\u67fb\u767b\u9332\u4ee3\u884c\u3001\u8eca\u5eab\u8a3c\u660e\u4ee3\u884c\uff0920,000\u5186<\/p>\n<p>\u30fb\u6cd5\u5b9a\u8af8\u8cbb\u7528\uff08\u691c\u67fb\u767b\u9332\u3001\u8eca\u5eab\u8a3c\u660e\uff095,000\u5186<\/p>\n<p>\u30fb\u81ea\u8ce0\u8cac\u4fdd\u967a30,000\u5186<\/p>\n<p>\u30fb\u81ea\u52d5\u8eca\u7a0e21,000\u5186<\/p>\n<p>\u30fb\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e30,000\u5186<\/p>\n<p>\u30fb\u91cd\u91cf\u7a0e18,500\u5186<\/p>\n<p>\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d115,000\u5186<\/p>\n<p>\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599\u3000500\u5186<\/p>\n<p>\u30fb\u5370\u7d19\u4ee3\u30002,000\u5186<\/p>\n<p><u>\u8a08\u30002,142,000\u3000\u5186<\/u><\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u4ed5\u8a33\u306e\u8d77\u3053\u3057\u65b9\uff1e<\/p>\n<p>\u307e\u305a\u306f\u3001\u5206\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u58f2\u5374\u3068\u8cfc\u5165\u306b\u5206\u3051\u3066\u4ed5\u8a33\u3057\u307e\u3059\u3002<\/p>\n<table style=\"height: 480px;\" width=\"611\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 33px; border-color: #000000; background-color: #ffffff; text-align: center;\">\u3000<\/td>\n<td style=\"height: 24px; width: 106px; border-color: #000000; background-color: #ffffff; text-align: center;\">\u501f\u65b9<\/td>\n<td style=\"height: 24px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: center;\">\u91d1\u984d<\/td>\n<td style=\"height: 24px; width: 107px; border-color: #000000; background-color: #ffffff; text-align: center;\">\u8cb8\u65b9<\/td>\n<td style=\"height: 24px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: center;\">\u91d1\u984d<\/td>\n<td style=\"height: 24px; width: 105px; border-color: #000000; background-color: #ffffff; text-align: center;\">\u6458\u8981<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; vertical-align: middle;\" rowspan=\"3\">\n<p>\u58f2<\/p>\n<p>\u5374<\/p>\n<p>\u306e<\/p>\n<p>\u4ed5<\/p>\n<p>\u8a33<\/p>\n<\/td>\n<td style=\"height: 48px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u73fe\u91d1<\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">100,000\u5186<\/td>\n<td style=\"height: 48px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3008\u8ab2\u3009<sup id=\"footnote_plugin_tooltip_1\" class=\"footnote_plugin_tooltip_text\" onclick=\"footnote_moveToAnchor('footnote_plugin_reference_1');\">1)<\/sup><span class=\"footnote_tooltip\" id=\"footnote_plugin_tooltip_text_1\"><\/p>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u306b\u305f\u3044\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u4e0b\u53d6\u308a\u4fa1\u683c\u304b\u3089\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3092\u5f15\u3044\u305f\u984d\u304c\u7a0e\u8fbc\u307f\u306e\u4fa1\u683c\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u984d\u306f\u3001\u7a0e\u8fbc\u4fa1\u683c\u00d78\/108\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u6765\u306a\u3089\u3070\u3001\u8eca\u4e21\u3092\u8ab2\u7a0e\u3068\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u4e0b\u53d6\u308a\u4fa1\u683c\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b\u969b\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><\/span><script type=\"text\/javascript\">\tjQuery(\"#footnote_plugin_tooltip_1\").tooltip({\t\ttip: \"#footnote_plugin_tooltip_text_1\",\t\ttipClass: \"footnote_tooltip\",\t\teffect: \"fade\",\t\tfadeOutSpeed: 100,\t\tpredelay: 400,\t\tposition: \"top right\",\t\trelative: true,\t\toffset: [10, 10]\t});<\/script><\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">88,000\u5186<\/td>\n<td style=\"height: 48px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3008\u4e0d\u3009<\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">200,000\u5186<\/td>\n<td style=\"height: 48px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">200,000\u5186<\/td>\n<td style=\"height: 48px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">\u3000<\/td>\n<td style=\"height: 48px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u6709\u3009<sup id=\"footnote_plugin_tooltip_2\" class=\"footnote_plugin_tooltip_text\" onclick=\"footnote_moveToAnchor('footnote_plugin_reference_2');\">2)<\/sup><span class=\"footnote_tooltip\" id=\"footnote_plugin_tooltip_text_2\"><\/p>\n<p>\u58f2\u5374\u6642\u306e\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3001H26\u5e74\u306e\u6539\u6b63\u3088\u308a\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306a\u3069\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u3082\u6709\u4fa1\u8a3c\u5238\u3068\u540c\u69d8\u306b\uff15\uff05\u306e\u307f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u6642\u306f\u3001\u6d88\u8cbb\u7a0e\u533a\u5206\u3092\u300c\u6709\u4fa1\u8a3c\u5238\u300d\u3068\u3057\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u6642\u306b\u6709\u4fa1\u8a3c\u5238\u306e\uff15\uff05\u3092\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u56fd\u7a0e\u5e81HP\uff1a\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u7bc4\u56f2\u3068\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u95a2\u4fc2<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm<\/a>\uff09<\/p>\n<p>\u56fd\u7a0e\u5e81HP\uff1a\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6405.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6405.htm<\/a>\uff09<\/p>\n<p><\/span><script type=\"text\/javascript\">\tjQuery(\"#footnote_plugin_tooltip_2\").tooltip({\t\ttip: \"#footnote_plugin_tooltip_text_2\",\t\ttipClass: \"footnote_tooltip\",\t\teffect: \"fade\",\t\tfadeOutSpeed: 100,\t\tpredelay: 400,\t\tposition: \"top right\",\t\trelative: true,\t\toffset: [10, 10]\t});<\/script><\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">12,000\u5186<\/td>\n<td style=\"height: 48px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center; vertical-align: middle;\" rowspan=\"6\">\n<p>\u8cfc<\/p>\n<p>\u5165<\/p>\n<p>\u306e<\/p>\n<p>\u4ed5<\/p>\n<p>\u8a33<\/p>\n<\/td>\n<td style=\"height: 48px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u8ab2\u3009<\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">2,000,000\u5186<\/td>\n<td style=\"height: 48px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u73fe\u91d1<\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">2,142,000\u5186<\/td>\n<td style=\"height: 48px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"height: 72px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u96d1\u8cbb\u3008\u8ab2\u3009<\/td>\n<td style=\"height: 72px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">20,500\u5186<\/td>\n<td style=\"height: 72px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 72px; width: 110px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 72px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u4e8b\u52d9\u624b\u6570\u6599\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u96d1\u8cbb\u3008\u975e\u3009<\/td>\n<td style=\"height: 24px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">5,000\u5186<\/td>\n<td style=\"height: 24px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 24px; width: 110px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 24px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u6cd5\u5b9a\u8af8\u8cbb\u7528<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u4fdd\u967a\u6599\u3008\u975e\u3009<\/td>\n<td style=\"height: 24px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">30,000\u5186<\/td>\n<td style=\"height: 24px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 24px; width: 110px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 24px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"height: 96px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u79df\u7a0e\u516c\u8ab2\u3008\u4e0d\u3009<\/td>\n<td style=\"height: 96px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">71,500\u5186<\/td>\n<td style=\"height: 96px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 96px; width: 110px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 96px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; width: 106px; border-color: #000000; background-color: #ffffff;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u4e0d\u3009<\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff; text-align: right;\">15,000\u5186<\/td>\n<td style=\"height: 48px; width: 107px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 48px; width: 110px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 48px; width: 105px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u306b\u5bfe\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306b\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u4e0b\u53d6\u308a\u4fa1\u683c100,000\u5186\u304b\u3089\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d112,000\u5186\u3092\u5f15\u3044\u305f\u4fa1\u683c88,000\u5186\u304c\u7a0e\u8fbc\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u30011-1\u3067\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u5374\u76ca\u306e\u8ab2\u7a0e\u3001\u4e0d\u8ab2\u7a0e\u3092\u7528\u3044\u3066\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u3082\u6d88\u8cbb\u7a0e\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u308b\u3088\u3046\u306b\u8d77\u7968\u3057\u307e\u3057\u305f\u3002\u3053\u3053\u3067\u306f\u3001\u58f2\u5374\u640d\u304c\u3067\u308b\u305f\u3081\u3001\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u306e\u8ab2\u7a0e\u3001\u4e0d\u8ab2\u7a0e\u3092\u7528\u3044\u3066\u8b72\u6e21\u5bfe\u4fa188,000\u5186\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u306e\u501f\u65b9\u8cb8\u65b9\u3092\u76f8\u6bba\u3057\u3066\u58f2\u5374\u640d112,000\u5186\u3068\u306a\u308b\u3088\u3046\u8d77\u7968\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u3068\u8cfc\u5165\u306b\u304b\u304b\u308b\u73fe\u91d1\u306e\u652f\u6255\u3044\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u8a33\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ed5\u8a33\uff12\uff09\u3000\uff5e\u76f4\u63a5\u6cd5\uff5e<\/p>\n<table width=\"635\">\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u3000\u501f\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u8cb8\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u6458\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">88,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">2,000,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u96d1\u8cbb\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">20,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u6709\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">12,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u4e8b\u52d9\u624b\u6570\u6599\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u96d1\u8cbb\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">5,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u73fe\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">2,042,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u6cd5\u5b9a\u8af8\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u4fdd\u967a\u6599\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">30,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u79df\u7a0e\u516c\u8ab2\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">71,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">15,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h1><a name=\"_Toc529957834\"><\/a>\u9593\u63a5\u6cd5\u3000<\/h1>\n<p>\u6b21\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u3092\u9593\u63a5\u6cd5\u3067\u51e6\u7406\u3059\u308b\u5834\u5408\u306e\u8eca\u4e21\u306e\u8cb7\u3044\u66ff\u3048\u6642\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u304c\u3001\u58f2\u5374\u3001\u8cfc\u5165\u306b\u304b\u304b\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u4e00\u89a7\u3067\u3059\u3002<\/p>\n<p>\u25a0\u58f2\u5374\u3059\u308b\u8eca\u4e21\u306b\u95a2\u308f\u308b\u52d8\u5b9a\u79d1\u76ee<\/p>\n<table width=\"626\">\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"213\">\u52d8\u5b9a\u79d1\u76ee<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"200\">\u7a0e\u533a\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u8eca\u4e21\u672c\u4f53\uff1a\u5e33\u7c3f\u4e0a\u306e\u4fa1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d1\uff1a\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u3082\u306e<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u975e\u8ab2\u7a0e\uff08\u6709\u4fa1\u8a3c\u5238\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u524d\u671f\u307e\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u7d2f\u8a08\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u58f2\u5374\u76ca\u304c\u3067\u305f\u5834\u5408<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u58f2\u5374\u640d\u304c\u3067\u305f\u5834\u5408<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\u25a0\u8cfc\u5165\u3059\u308b\u8eca\u4e21\u306b\u95a2\u308f\u308b\u52d8\u5b9a\u79d1\u76ee<\/p>\n<table width=\"626\">\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u52d8\u5b9a\u79d1\u76ee<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u7a0e\u533a\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u8eca\u4e21\u672c\u4f53\uff1a\u30ab\u30fc\u30ca\u30d3\u3001\u7a93\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u3092\u542b\u3080<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u8eca\u4e21\u904b\u642c\u5177<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u4e8b\u52d9\u624b\u6570\u6599\uff08\u5404\u7a2e\u624b\u7d9a\u4ee3\u884c\uff09\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u652f\u6255\u624b\u6570\u6599\u3001\u96d1\u8cbb<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u6cd5\u5b9a\u8af8\u8cbb\u7528\uff1a\u691c\u67fb\u767b\u9332\u624b\u7d9a\u304d\u3001\u8eca\u5eab\u8a3c\u660e<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u96d1\u8cbb<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u4fdd\u967a\u6599<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\uff08\u53d6\u5f97\u4fa1\u683c\u304c50\u4e07\u8d85\u3048\u305f\u5834\u5408\u306e\u307f\uff09\u3001\u81ea\u52d5\u8eca\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u79df\u7a0e\u516c\u8ab2<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"213\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"200\">\u4e0d\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><a name=\"_Toc529957835\"><\/a>\u9593\u63a5\u6cd5\u3000\uff5e\u58f2\u5374\u76ca\u304c\u51fa\u308b\u5834\u5408\uff5e<\/h2>\n<p>\u58f2\u5374\u76ca\u304c\u51fa\u308b\u5834\u5408\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff09\u671f\u9996\u306b\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408<\/p>\n<p>\u25a0\u58f2\u5374\u3059\u308b\u8eca\u4e21\u306b\u304b\u304b\u308b\u660e\u7d30<\/p>\n<p>\u30fb\u4e0b\u53d6\u308a\u4fa1\u683c\u3000300,000\u5186<\/p>\n<p>\u30fb\u8eca\u4e21\u306e\u5e33\u7c3f\u4e0a\u306e\u4fa1\u984d\u3000200,000\u5186<\/p>\n<p>\u30fb\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3000150,000\u5186<\/p>\n<p>\u30fb\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d1\u300012,000\u5186<\/p>\n<p>&nbsp;<\/p>\n<p>\u25a0\u8cfc\u5165\u3059\u308b\u8eca\u306b\u304b\u304b\u308b\u8cbb\u7528\u660e\u7d30<\/p>\n<p>\u30fb\u8eca\u4e21\u672c\u4f53\u4fa1\u683c\u3000\uff08\u4ed8\u5c5e\u54c1\u542b\u3080\uff092,000,000\u5186<\/p>\n<p>\u30fb\u4e8b\u52d9\u624b\u6570\u6599\uff08\u691c\u67fb\u767b\u9332\u4ee3\u884c\u3001\u8eca\u5eab\u8a3c\u660e\u4ee3\u884c\uff0920,000\u5186<\/p>\n<p>\u30fb\u6cd5\u5b9a\u8af8\u8cbb\u7528\uff08\u691c\u67fb\u767b\u9332\u3001\u8eca\u5eab\u8a3c\u660e\uff095,000\u5186<\/p>\n<p>\u30fb\u81ea\u8ce0\u8cac\u4fdd\u967a30,000\u5186<\/p>\n<p>\u30fb\u81ea\u52d5\u8eca\u7a0e21,000\u5186<\/p>\n<p>\u30fb\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e30,000\u5186<\/p>\n<p>\u30fb\u91cd\u91cf\u7a0e18,500\u5186<\/p>\n<p>\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d115,000\u5186<\/p>\n<p>\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599\u3000500\u5186<\/p>\n<p>\u30fb\u5370\u7d19\u4ee3\u30002,000\u5186<\/p>\n<p><u>\u8a08\u30002,142,000\u3000\u5186<\/u><\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u4ed5\u8a33\u306e\u8d77\u3053\u3057\u65b9\uff1e<\/p>\n<p>\u307e\u305a\u306f\u3001\u58f2\u5374\u3059\u308b\u8eca\u4e21\u3068\u3001\u8cfc\u5165\u3059\u308b\u8eca\u4e21\u3068\u306b\u5206\u3051\u3066\u4ed5\u8a33\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n<table width=\"611\">\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"36\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"115\">\u501f\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"115\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"115\">\u8cb8\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"115\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"115\">\u6458\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" rowspan=\"3\" width=\"36\">\n<p>\u58f2<\/p>\n<p>\u5374<\/p>\n<p>\u306e<\/p>\n<p>\u4ed5<\/p>\n<p>\u8a33<\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u73fe\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">300,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009<sup id=\"footnote_plugin_tooltip_3\" class=\"footnote_plugin_tooltip_text\" onclick=\"footnote_moveToAnchor('footnote_plugin_reference_3');\">3)<\/sup><span class=\"footnote_tooltip\" id=\"footnote_plugin_tooltip_text_3\"><\/p>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u306b\u305f\u3044\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u4e0b\u53d6\u308a\u4fa1\u683c\u304b\u3089\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3092\u5f15\u3044\u305f\u984d\u304c\u7a0e\u8fbc\u307f\u306e\u4fa1\u683c\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u984d\u306f\u3001\u7a0e\u8fbc\u4fa1\u683c\u00d78\/108\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u6765\u306a\u3089\u3070\u3001\u8eca\u4e21\u3092\u8ab2\u7a0e\u3068\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u4e0b\u53d6\u308a\u4fa1\u683c\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b\u969b\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><\/span><script type=\"text\/javascript\">\tjQuery(\"#footnote_plugin_tooltip_3\").tooltip({\t\ttip: \"#footnote_plugin_tooltip_text_3\",\t\ttipClass: \"footnote_tooltip\",\t\teffect: \"fade\",\t\tfadeOutSpeed: 100,\t\tpredelay: 400,\t\tposition: \"top right\",\t\trelative: true,\t\toffset: [10, 10]\t});<\/script><\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">288,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">150,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">50,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u6709\u3009<sup id=\"footnote_plugin_tooltip_4\" class=\"footnote_plugin_tooltip_text\" onclick=\"footnote_moveToAnchor('footnote_plugin_reference_4');\">4)<\/sup><span class=\"footnote_tooltip\" id=\"footnote_plugin_tooltip_text_4\"><\/p>\n<p>\u58f2\u5374\u6642\u306e\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3001H26\u5e74\u306e\u6539\u6b63\u3088\u308a\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306a\u3069\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u3082\u6709\u4fa1\u8a3c\u5238\u3068\u540c\u69d8\u306b\uff15\uff05\u306e\u307f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u6642\u306f\u3001\u6d88\u8cbb\u7a0e\u533a\u5206\u3092\u300c\u6709\u4fa1\u8a3c\u5238\u300d\u3068\u3057\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u6642\u306b\u6709\u4fa1\u8a3c\u5238\u306e\uff15\uff05\u3092\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u56fd\u7a0e\u5e81HP\uff1a\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u7bc4\u56f2\u3068\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u95a2\u4fc2<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm<\/a>\uff09<\/p>\n<p>\u56fd\u7a0e\u5e81HP\uff1a\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6405.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6405.htm<\/a>\uff09<\/p>\n<p><\/span><script type=\"text\/javascript\">\tjQuery(\"#footnote_plugin_tooltip_4\").tooltip({\t\ttip: \"#footnote_plugin_tooltip_text_4\",\t\ttipClass: \"footnote_tooltip\",\t\teffect: \"fade\",\t\tfadeOutSpeed: 100,\t\tpredelay: 400,\t\tposition: \"top right\",\t\trelative: true,\t\toffset: [10, 10]\t});<\/script><\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">12,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" rowspan=\"6\" width=\"36\">\n<p>\u8cfc<\/p>\n<p>\u5165<\/p>\n<p>\u306e<\/p>\n<p>\u4ed5<\/p>\n<p>\u8a33<\/p>\n<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">2,000,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u73fe\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">2,142,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u96d1\u8cbb\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">20,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u4e8b\u52d9\u624b\u6570\u6599\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u96d1\u8cbb\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">5,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u6cd5\u5b9a\u8af8\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u4fdd\u967a\u6599\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">30,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u79df\u7a0e\u516c\u8ab2\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">71,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"115\">15,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"115\">\u3000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306b\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u4e0b\u53d6\u308a\u4fa1\u683c300,000\u5186\u304b\u3089\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d112,000\u5186\u3092\u5f15\u3044\u305f288,000\u5186\u304c\u7a0e\u8fbc\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u53d6\u308a\u4fa1\u683c300,000\u5186\u3092\u8cfc\u5165\u4fa1\u683c\u3068\u76f8\u6bba\u3059\u308b\u3068\u3001\u73fe\u91d1\u306e\u652f\u6255\u306f\u30011,842,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u9593\u63a5\u6cd5\u3067\u3001\u58f2\u5374\u76ca\u304c\u51fa\u308b\u5834\u5408\u306e\u8cfc\u5165\u306e\u4ed5\u8a33\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"635\">\n<tbody>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u501f\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u8cb8\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: center;\" width=\"127\">\u6458\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">150,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">288,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">50,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">2,000,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u6709\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">12,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u96d1\u8cbb\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">20,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u73fe\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">1,842,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u4e8b\u52d9\u624b\u6570\u6599\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u96d1\u8cbb\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">5,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u6cd5\u5b9a\u8af8\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u4fdd\u967a\u6599\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">30,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u79df\u7a0e\u516c\u8ab2\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">71,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; text-align: right;\" width=\"127\">15,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff;\" width=\"127\">\u3000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u671f\u4e2d\u306b\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408\u306f\u3001\u524d\u671f\u307e\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u4eca\u671f\u5206\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u5206\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><a name=\"_Toc529957836\"><\/a>\u9593\u63a5\u6cd5\u3000\uff5e\u58f2\u5374\u640d\u304c\u51fa\u308b\u5834\u5408\uff5e<\/h2>\n<p>\u58f2\u5374\u640d\u304c\u51fa\u308b\u5834\u5408\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff09\u671f\u9996\u306b\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408<\/p>\n<p>\u25a0\u58f2\u5374\u3059\u308b\u8eca\u4e21\u306b\u304b\u304b\u308b\u660e\u7d30<\/p>\n<p>\u30fb\u4e0b\u53d6\u308a\u4fa1\u683c\u3000100,000\u5186<\/p>\n<p>\u30fb\u8eca\u4e21\u306e\u5e33\u7c3f\u4e0a\u306e\u4fa1\u984d\u3000200,000\u5186<\/p>\n<p>\u30fb\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3000100,000\u5186<\/p>\n<p>\u30fb\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d1\u300012,000\u5186<\/p>\n<p>&nbsp;<\/p>\n<p>\u25a0\u8cfc\u5165\u3059\u308b\u8eca\u306b\u304b\u304b\u308b\u8cbb\u7528\u660e\u7d30<\/p>\n<p>\u30fb\u8eca\u4e21\u672c\u4f53\u4fa1\u683c\u3000\uff08\u4ed8\u5c5e\u54c1\u542b\u3080\uff092,000,000\u5186<\/p>\n<p>\u30fb\u4e8b\u52d9\u624b\u6570\u6599\uff08\u691c\u67fb\u767b\u9332\u4ee3\u884c\u3001\u8eca\u5eab\u8a3c\u660e\u4ee3\u884c\uff0920,000\u5186<\/p>\n<p>\u30fb\u6cd5\u5b9a\u8af8\u8cbb\u7528\uff08\u691c\u67fb\u767b\u9332\u3001\u8eca\u5eab\u8a3c\u660e\uff095,000\u5186<\/p>\n<p>\u30fb\u81ea\u8ce0\u8cac\u4fdd\u967a30,000\u5186<\/p>\n<p>\u30fb\u81ea\u52d5\u8eca\u7a0e21,000\u5186<\/p>\n<p>\u30fb\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e30,000\u5186<\/p>\n<p>\u30fb\u91cd\u91cf\u7a0e18,500\u5186<\/p>\n<p>\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d115,000\u5186<\/p>\n<p>\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599\u3000500\u5186<\/p>\n<p>\u30fb\u5370\u7d19\u4ee3\u30002,000\u5186<\/p>\n<p><u>\u8a08\u30002,142,000\u3000\u5186<\/u><\/p>\n<p>\uff1c\u4ed5\u8a33\u306e\u8d77\u3053\u3057\u65b9\uff1e<\/p>\n<p>\u307e\u305a\u306f\u3001\u58f2\u5374\u3068\u8cfc\u5165\u306b\u5206\u3051\u3066\u4ed5\u8a33\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n<table style=\"height: 474px;\" width=\"611\">\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: center; height: 21px; width: 32.2656px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"text-align: center; height: 21px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u501f\u65b9<\/td>\n<td style=\"text-align: center; height: 21px; width: 112.266px; border-color: #000000; background-color: #ffffff;\">\u91d1\u984d<\/td>\n<td style=\"text-align: center; height: 21px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u8cb8\u65b9<\/td>\n<td style=\"text-align: center; height: 21px; width: 112.266px; border-color: #000000; background-color: #ffffff;\">\u91d1\u984d<\/td>\n<td style=\"text-align: center; height: 21px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u6458\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"text-align: center; height: 159px; width: 32.2656px; border-color: #000000; background-color: #ffffff;\" rowspan=\"3\">\n<p>\u58f2<\/p>\n<p>\u5374<\/p>\n<p>\u306e<\/p>\n<p>\u4ed5<\/p>\n<p>\u8a33<\/p>\n<\/td>\n<td style=\"height: 45px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u73fe\u91d1<\/td>\n<td style=\"height: 45px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">100,000\u5186<\/td>\n<td style=\"height: 45px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3008\u8ab2\u3009<sup id=\"footnote_plugin_tooltip_5\" class=\"footnote_plugin_tooltip_text\" onclick=\"footnote_moveToAnchor('footnote_plugin_reference_5');\">5)<\/sup><span class=\"footnote_tooltip\" id=\"footnote_plugin_tooltip_text_5\"><\/p>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u306b\u305f\u3044\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u4e0b\u53d6\u308a\u4fa1\u683c\u304b\u3089\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3092\u5f15\u3044\u305f\u984d\u304c\u7a0e\u8fbc\u307f\u306e\u4fa1\u683c\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u984d\u306f\u3001\u7a0e\u8fbc\u4fa1\u683c\u00d78\/108\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u6765\u306a\u3089\u3070\u3001\u8eca\u4e21\u3092\u8ab2\u7a0e\u3068\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u4e0b\u53d6\u308a\u4fa1\u683c\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b\u969b\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><\/span><script type=\"text\/javascript\">\tjQuery(\"#footnote_plugin_tooltip_5\").tooltip({\t\ttip: \"#footnote_plugin_tooltip_text_5\",\t\ttipClass: \"footnote_tooltip\",\t\teffect: \"fade\",\t\tfadeOutSpeed: 100,\t\tpredelay: 400,\t\tposition: \"top right\",\t\trelative: true,\t\toffset: [10, 10]\t});<\/script><\/td>\n<td style=\"height: 45px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">88,000\u5186<\/td>\n<td style=\"height: 45px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3008\u4e0d\u3009<\/td>\n<td style=\"height: 45px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">100,000\u5186<\/td>\n<td style=\"height: 45px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u4e0d\u3009<\/td>\n<td style=\"height: 45px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">200,000\u5186<\/td>\n<td style=\"height: 45px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 69px;\">\n<td style=\"height: 69px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3008\u4e0d\u3009<\/td>\n<td style=\"height: 69px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">100,000\u5186<\/td>\n<td style=\"height: 69px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u6709\u3009<sup id=\"footnote_plugin_tooltip_6\" class=\"footnote_plugin_tooltip_text\" onclick=\"footnote_moveToAnchor('footnote_plugin_reference_6');\">6)<\/sup><span class=\"footnote_tooltip\" id=\"footnote_plugin_tooltip_text_6\"><\/p>\n<p>\u58f2\u5374\u6642\u306e\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3001H26\u5e74\u306e\u6539\u6b63\u3088\u308a\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306a\u3069\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u3082\u6709\u4fa1\u8a3c\u5238\u3068\u540c\u69d8\u306b\uff15\uff05\u306e\u307f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u6642\u306f\u3001\u6d88\u8cbb\u7a0e\u533a\u5206\u3092\u300c\u6709\u4fa1\u8a3c\u5238\u300d\u3068\u3057\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u6642\u306b\u6709\u4fa1\u8a3c\u5238\u306e\uff15\uff05\u3092\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5206\u6bcd\u306b\u7b97\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u56fd\u7a0e\u5e81HP\uff1a\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u7bc4\u56f2\u3068\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u95a2\u4fc2<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm<\/a>\uff09<\/p>\n<p>\u56fd\u7a0e\u5e81HP\uff1a\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6405.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6405.htm<\/a>\uff09<\/p>\n<p><\/span><script type=\"text\/javascript\">\tjQuery(\"#footnote_plugin_tooltip_6\").tooltip({\t\ttip: \"#footnote_plugin_tooltip_text_6\",\t\ttipClass: \"footnote_tooltip\",\t\teffect: \"fade\",\t\tfadeOutSpeed: 100,\t\tpredelay: 400,\t\tposition: \"top right\",\t\trelative: true,\t\toffset: [10, 10]\t});<\/script><\/td>\n<td style=\"height: 69px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">12,000\u5186<\/td>\n<td style=\"height: 69px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"text-align: center; height: 294px; width: 32.2656px; border-color: #000000; background-color: #ffffff;\" rowspan=\"6\">\n<p>\u8cfc<\/p>\n<p>\u5165<\/p>\n<p>\u306e<\/p>\n<p>\u4ed5<\/p>\n<p>\u8a33<\/p>\n<\/td>\n<td style=\"height: 45px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u8ab2\u3009<\/td>\n<td style=\"height: 45px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">2,000,000\u5186<\/td>\n<td style=\"height: 45px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u73fe\u91d1<\/td>\n<td style=\"height: 45px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">2,142,000\u5186<\/td>\n<td style=\"height: 45px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 69px;\">\n<td style=\"height: 69px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u96d1\u8cbb\u3008\u8ab2\u3009<\/td>\n<td style=\"height: 69px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">20,500\u5186<\/td>\n<td style=\"height: 69px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 69px; width: 112.266px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 69px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u4e8b\u52d9\u624b\u6570\u6599\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u96d1\u8cbb\u3008\u975e\u3009<\/td>\n<td style=\"height: 21px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">5,000\u5186<\/td>\n<td style=\"height: 21px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 21px; width: 112.266px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 21px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u6cd5\u5b9a\u8af8\u8cbb\u7528<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u4fdd\u967a\u6599\u3008\u975e\u3009<\/td>\n<td style=\"height: 21px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">30,000\u5186<\/td>\n<td style=\"height: 21px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 21px; width: 112.266px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 21px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr style=\"height: 93px;\">\n<td style=\"height: 93px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u79df\u7a0e\u516c\u8ab2\u3008\u4e0d\u3009<\/td>\n<td style=\"height: 93px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">71,500\u5186<\/td>\n<td style=\"height: 93px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 93px; width: 112.266px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 93px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u4e0d\u3009<\/td>\n<td style=\"height: 45px; width: 112.266px; border-color: #000000; background-color: #ffffff; text-align: right;\">15,000\u5186<\/td>\n<td style=\"height: 45px; width: 108.516px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 45px; width: 112.266px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<td style=\"height: 45px; width: 106.016px; border-color: #000000; background-color: #ffffff;\">\u3000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306b\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u4e0b\u53d6\u308a\u4fa1\u683c100,000\u5186\u304b\u3089\u30ea\u30b5\u30a4\u30af\u30eb\u6599\u91d112,000\u5186\u3092\u5f15\u3044\u305f88,000\u5186\u304c\u7a0e\u8fbc\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u3068\u8cfc\u5165\u304b\u304b\u308b\u652f\u6255\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u8a33\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"height: 357px;\" width=\"635\">\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 119.766px; text-align: center;\">\u501f\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 123.516px; text-align: center;\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 121.016px; text-align: center;\">\u8cb8\u65b9<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 123.516px; text-align: center;\">\u91d1\u984d<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 119.766px; text-align: center;\">\u6458\u8981<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">100,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 121.016px;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">88,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">100,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 121.016px;\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">200,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u8eca\u4e21\u904b\u642c\u5177\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">2,000,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 121.016px;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u6709\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">12,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u3000<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u96d1\u8cbb\u3008\u8ab2\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">20,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 121.016px;\">\u73fe\u91d1<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">2,042,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u4e8b\u52d9\u624b\u6570\u6599\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u7ba1\u7406\u6599<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 119.766px;\">\u96d1\u8cbb\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 123.516px; text-align: right;\">5,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 121.016px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 123.516px; text-align: right;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 119.766px;\">\u6cd5\u5b9a\u8af8\u8cbb\u7528<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 119.766px;\">\u4fdd\u967a\u6599\u3008\u975e\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 123.516px; text-align: right;\">30,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 121.016px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 123.516px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 21px; width: 119.766px;\">\u81ea\u8ce0\u8cac\u4fdd\u967a<\/td>\n<\/tr>\n<tr style=\"height: 69px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 69px; width: 119.766px;\">\u79df\u7a0e\u516c\u8ab2\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 69px; width: 123.516px; text-align: right;\">71,500\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 69px; width: 121.016px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 69px; width: 123.516px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 69px; width: 119.766px;\">\u81ea\u52d5\u8eca\u7a0e\u3001\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3001\u91cd\u91cf\u7a0e\u3001\u5370\u7d19\u4ee3<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3008\u4e0d\u3009<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px; text-align: right;\">15,000\u5186<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 121.016px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 123.516px;\">\u3000<\/td>\n<td style=\"border-color: #000000; background-color: #ffffff; height: 45px; width: 119.766px;\">\u3000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h1><a name=\"_Toc529957837\"><\/a>\u304a\u308f\u308a\u306b<\/h1>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u8eca\u4e21\u306e\u8cb7\u3044\u66ff\u3048\u306e\u6642\u306f\u3001\u307e\u305a\u306f\u3001\u58f2\u5374\u3068\u8cfc\u5165\u3068\u306b\u5206\u3051\u3066\u4ed5\u8a33\u3057\u3066\u307f\u3066\u4e0b\u3055\u3044\u3002\u305d\u306e\u3042\u3068\u306b\u3001\u4e0b\u53d6\u308a\u4fa1\u683c\u3068\u8cfc\u5165\u306e\u652f\u6255\u3068\u3092\u76f8\u6bba\u3059\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b\u969b\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u305f\u3060\u3057\u304f\u8a08\u7b97\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u58f2\u5374\u76ca\u3001\u58f2\u5374\u640d\u3092\u7528\u3044\u3066\u4ed5\u8a33\u3057\u307e\u3059\u3002\u30bd\u30d5\u30c8\u3078\u306e\u5165\u529b\u65b9\u6cd5\u306f\u3001\u8907\u6570\u3042\u308a\u307e\u3059\u304c\u3001\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<div class=\"footnote_container_prepare\">\t<p><span onclick=\"footnote_expand_reference_container();\">\u811a\u6ce8<\/span><span style=\"display: none;\">&nbsp;&nbsp;&nbsp;[ <a id=\"footnote_reference_container_collapse_button\" style=\"cursor:pointer;\" onclick=\"footnote_expand_collapse_reference_container();\">+<\/a> ]<\/span><\/p><\/div><div id=\"footnote_references_container\" style=\"\">\t<table class=\"footnote-reference-container\">\t\t<tbody>\t\t<tr>\t<td class=\"footnote_plugin_index\"><span id=\"footnote_plugin_reference_1\">1, 3, 5.<\/span><\/td>\t<td class=\"footnote_plugin_link\"><span onclick=\"footnote_moveToAnchor('footnote_plugin_tooltip_1');\">&#8593;<\/span><\/td>\t<td class=\"footnote_plugin_text\"><\/p>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u306b\u305f\u3044\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u306b\u306f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u4e0b\u53d6\u308a\u4fa1\u683c\u304b\u3089\u30ea\u30b5\u30a4\u30af\u30eb\u9810\u8a17\u91d1\u3092\u5f15\u3044\u305f\u984d\u304c\u7a0e\u8fbc\u307f\u306e\u4fa1\u683c\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u984d\u306f\u3001\u7a0e\u8fbc\u4fa1\u683c\u00d78\/108\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u6765\u306a\u3089\u3070\u3001\u8eca\u4e21\u3092\u8ab2\u7a0e\u3068\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u4e0b\u53d6\u308a\u4fa1\u683c\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u8ab2\u3009\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3008\u4e0d\u3009\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b\u969b\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><\/td><\/tr><tr>\t<td class=\"footnote_plugin_index\"><span id=\"footnote_plugin_reference_2\">2, 4, 6.<\/span><\/td>\t<td class=\"footnote_plugin_link\"><span onclick=\"footnote_moveToAnchor('footnote_plugin_tooltip_2');\">&#8593;<\/span><\/td>\t<td 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