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rowspan=\"2\" width=\"123\"><p>\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f<\/p><\/th><td colspan=\"2\" width=\"444\"><p>\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3068\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f\u3002<\/p><\/td><\/tr><tr><td width=\"222\"><p>\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\uff1a<\/p><p>\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1\u3092\u57fa\u306b\u8a55\u4fa1\u3059\u308b\u3002<\/p><\/td><td width=\"222\"><p>\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\uff1a<\/p><p>\u4f1a\u793e\u306e\u8cc7\u7523\u3092\u57fa\u306b\u8a55\u4fa1\u3059\u308b\u3002<\/p><\/td><\/tr><tr><th width=\"123\"><p>\u914d\u5f53\u9084\u5143\u65b9\u5f0f<\/p><\/th><td colspan=\"2\" width=\"444\"><p>\u682a\u5f0f\u3092\u6240\u6709\u3059\u308b\u3053\u3068\u3067\u53d7\u3051\u53d6\u308c\u308b\u914d\u5f53\u91d1\u3092\u57fa\u306b\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f\u3002<\/p><\/td><\/tr><\/tbody><\/table><p>&nbsp;<\/p><h3>\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u682a\u5f0f\u306e\u8a55\u4fa1\u984d<\/h3><p>\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u3067\u306f\u3001\u6b21\u306e<span>2<\/span>\u3064\u306e\u8a55\u4fa1\u65b9\u5f0f\u3092\u4f7f\u3063\u3066\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p><p><span>\u00a0<\/span><\/p><p>\u2780\u3000\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\uff1a\u4e8b\u696d\u5185\u5bb9\u304c\u8fd1\u3044\u4e0a\u5834\u682a\u5f0f\u306e\u682a\u4fa1\u304b\u3089\u8a55\u4fa1\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u682a\u5f0f\u306e\u4fa1\u5024\u3092\u8a08\u7b97\u3059\u308b\u65b9\u5f0f\u3002<\/p><p>\u2461\u3000\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3000\uff1a\u4f1a\u793e\u306e\u7dcf\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u8a55\u4fa1\u984d\u306b\u7f6e\u304d\u63db\u3048\u3066\u7b97\u51fa\u3055\u308c\u308b<span>1<\/span>\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\u8a55\u4fa1\u984d\u3068\u3057\u3066\u4f7f\u3046\u65b9\u5f0f\u3002<\/p><p><span>\u00a0<\/span><\/p><p>\u305f\u3060\u3057\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u63a1\u7528\u3059\u308b\u65b9\u5f0f\u3084\u2460\u2461\u306e\u7d44\u307f\u5408\u308f\u305b\u65b9\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u300c\u5927\u4f1a\u793e\u300d\u300c\u4e2d\u4f1a\u793e\u300d\u300c\u5c0f\u4f1a\u793e\u300d\u306e\u533a\u5206\u3092\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u4f1a\u793e\u306e\u898f\u6a21\u306f\u3001\u5f93\u696d\u54e1\u6570\u3001\u305d\u3057\u3066\u696d\u7a2e\u3054\u3068\u306e\u7dcf\u8cc7\u7523\u984d\u3084\u58f2\u4e0a\u9ad8\u306b\u3088\u3063\u3066\u5b9a\u307e\u308a\u307e\u3059\u3002<\/p><p><span>\u00a0<\/span><\/p><table><tbody><tr><th width=\"113\"><p>\u5927\u4f1a\u793e<\/p><\/th><td width=\"322\"><p>\u2460\u3068\u2461\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\u304c\u8a55\u4fa1\u984d<\/p><\/td><\/tr><tr><th width=\"113\"><p>\u4e2d\u4f1a\u793e<\/p><\/th><td width=\"322\"><p>\u2460\u3068\u2461\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u8a08\u7b97\u3057\u305f\u5024\u304c\u8a55\u4fa1\u984d<\/p><\/td><\/tr><tr><th width=\"113\"><p>\u5c0f\u4f1a\u793e<\/p><\/th><td width=\"322\"><p>\u539f\u5247\u306f\u2461\u306e\u5024\u304c\u8a55\u4fa1\u984d<\/p><p>\u203b\u2460\u3068\u2461\u306e\u4f75\u7528\u3082\u53ef<\/p><\/td><\/tr><\/tbody><\/table><p><span>\u00a0<\/span><\/p><p>\u5c11\u306a\u304f\u3068\u3082\u5f93\u696d\u54e1\u6570\u304c<span>70<\/span>\u4eba\u4ee5\u4e0a\u3001\u3042\u308b\u3044\u306f\u58f2\u4e0a\u9ad8\u304c<span>15<\/span>\u5104\uff5e<span>30<\/span>\u5104\u5186\u4ee5\u4e0a\uff08\u696d\u7a2e\u306b\u3088\u3063\u3066\u57fa\u6e96\u306f\u7570\u306a\u308b\uff09\u306e\u5834\u5408\u306f\u300c\u5927\u4f1a\u793e\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u5c11\u306a\u304f\u3068\u3082\u7dcf\u8cc7\u7523\u4fa1\u984d\u304c<span>7,000<\/span>\u4e07\u5186\u672a\u6e80\u307e\u305f\u306f\u5f93\u696d\u54e1\u6570<span>5<\/span>\u4eba\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3001\u304b\u3064\u58f2\u4e0a\u9ad8\u304c<span>2<\/span>\u5104\u5186\u672a\u6e80\u3067\u306a\u3051\u308c\u3070\u300c\u5c0f\u4f1a\u793e\u300d\u306b\u533a\u5206\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p><p><span>\u00a0<\/span><\/p><p>\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/901227\/01_h30.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff11\u8868\u306e\uff12\u3000\u8a55\u4fa1\u4e0a\u306e\u682a\u4e3b\u306e\u5224\u5b9a\u53ca\u3073\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\u306e\u660e\u7d30\u66f8\uff08\u7d9a\uff09<\/a>\u300d\u306e\u30da\u30fc\u30b8\u304b\u3089\u5224\u5b9a\u57fa\u6e96\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p><h3>\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u306b\u3088\u308b\u682a\u5f0f\u306e\u8a55\u4fa1\u984d<\/h3><p>\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u306f\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u306b\u6bd4\u3079\u308b\u3068\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u7c21\u5358\u306b\u8a55\u4fa1\u984d\u304c\u7b97\u51fa\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p><p><span>\u00a0<\/span><\/p><p>\u6b21\u306e\u8a08\u7b97\u5f0f\u306b\u6cbf\u3063\u3066<span>1<\/span>\u682a\u3042\u305f\u308a\u306e\u682a\u4fa1\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p><p><span>\u00a0<\/span><\/p><p 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