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class=\"wp-block-paragraph\">\u624b\u8853\u5f8c\u306f\u6570\u65e5\u3001\u816b\u308c\u3084\u75db\u307f\u304c\u51fa\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br>\u75db\u307f\u6b62\u3081\u3067\u843d\u3061\u7740\u304f\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u304c\u3001\u5f37\u3044\u75db\u307f\u3084\u3057\u3073\u308c\u304c\u7d9a\u304f\u3068\u304d\u306f\u3001\u6211\u6162\u305b\u305a\u306b\u65e9\u3081\u306b\u9023\u7d61\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br>\u56fd\u6c11\u751f\u6d3b\u30bb\u30f3\u30bf\u30fc\u306e\u5831\u544a\u306b\u3082\u3001\u624b\u8853\u76f4\u5f8c\u304b\u3089\u306e\u75db\u307f\u3084\u3057\u3073\u308c\u3092\u7d4c\u904e\u89b3\u5bdf\u3068\u3055\u308c\u305f\u3068\u3044\u3046\u76f8\u8ac7\u304c\u8f09\u3063\u3066\u3044\u307e\u3059\u3002<br>\u8853\u5f8c\u306e\u9023\u7d61\u5148\u3068\u3001\u3069\u3093\u306a\u75c7\u72b6\u306a\u3089\u9023\u7d61\u3059\u3079\u304d\u304b\u3092\u3001\u624b\u8853\u524d\u306b\u7d19\u3067\u3082\u3089\u3063\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"has-fixed-layout\"><thead><tr><th><\/th><th>1\u56de\u6cd5<\/th><th>2\u56de\u6cd5<\/th><\/tr><\/thead><tbody><tr><td>\u624b\u8853\u306e\u56de\u6570<\/td><td>1\u56de<\/td><td>2\u56de<\/td><\/tr><tr><td>\u624b\u8853\u76f4\u5f8c\u306e\u72b6\u614b<\/td><td>\u30a4\u30f3\u30d7\u30e9\u30f3\u30c8\u306e\u982d\u304c\u6b6f\u3050\u304d\u306e\u4e0a\u306b\u51fa\u3066\u3044\u308b<\/td><td>\u6b6f\u3050\u304d\u3067\u5b8c\u5168\u306b\u8986\u3063\u3066\u9589\u3058\u308b<\/td><\/tr><tr><td>\u5411\u3044\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/td><td>\u9aa8\u306e\u91cf\u30fb\u786c\u3055\u304c\u5341\u5206\u3042\u308b<\/td><td>\u9aa8\u304c\u5c11\u306a\u3044\u3001\u9aa8\u9020\u6210\u3092\u540c\u6642\u306b\u884c\u3063\u305f<\/td><\/tr><tr><td>\u4f53\u3078\u306e\u8ca0\u62c5<\/td><td>\u624b\u8853\u304c1\u56de\u3067\u6e08\u3080<\/td><td>2\u56de\u76ee\u306e\u624b\u8853\u304c\u5fc5\u8981\u3060\u304c\u3001\u611f\u67d3\u3092\u9632\u304e\u3084\u3059\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1128.htm\">\u300cNo.1128 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