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id=\"2\">2\uff0e\u8457\u4f5c\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5<\/span><\/h2>\n<p>\u8457\u4f5c\u6a29\u306e\u8ca1\u7523\u8a55\u4fa1\u306f\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u65b9\u6cd5\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f<span 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id=\"2-2\">2-2\uff0e\u8a55\u4fa1\u500d\u7387\u306e\u6c42\u3081\u65b9<\/span><\/h3>\n<p>\u8a55\u4fa1\u500d\u7387\u3068\u3044\u3046\u306e\u306f\u3001\u8457\u4f5c\u6a29\u306b\u7cbe\u901a\u3057\u305f\u4eba\u306e\u610f\u898b\u3092\u53c2\u8003\u306b\u3057\u305f\u500d\u7387\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a55\u4fa1\u500d\u7387\u3067\u307e\u305a\u7528\u3044\u308b\u306e\u304c\u300c\u57fa\u6e96\u5e74\u5229\u7387\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/160609\/01.htm\" target=\"_blank\" rel=\"noopener 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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/09_2.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u8907\u5229\u8868<\/a>\u300d<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u8907\u5229\u5e74\u91d1\u73fe\u4fa1\u7387\u3068\u306f\u3001\u6bce\u5e74\u3001\u4e00\u5b9a\u671f\u9593\u652f\u6255\u308f\u308c\u308b\u91d1\u984d\u306e\u73fe\u5728\u4fa1\u5024\u3092\u8907\u5229\u8a08\u7b97\u3067\u6c42\u3081\u308b\u3082\u306e\u3067\u3001\u3042\u308b\u4e00\u5b9a\u306e\u671f\u9593\u7d99\u7d9a\u7684\u306b\u53ce\u5165\u306e\u898b\u8fbc\u307f\u304c\u3042\u308b\u6a29\u5229\u306a\u3069\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306a\u3069\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"cite\">\n<blockquote><p>\u3010\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054148\u3011\uff08\u8457\u4f5c\u6a29\u306e\u8a55\u4fa1\uff09<br 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