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cellpadding=\"4\"><tbody><\/tr><tr><td>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306b\u3001\u300c\u50b7\u75c5\u624b\u5f53\u91d1\u300d\u3001\u300c\u80b2\u5150\u4f11\u696d\u624b\u5f53\u91d1\u300d\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u2003\u6b21\u306e\u624b\u5f53\u91d1\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\u3002  \uff081\uff09\u2003\u75c5\u6c17\u7642\u990a\u4e2d\u306b\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u304b\u3089\u652f\u7d66\u3092\u53d7\u3051\u305f\u300c\u50b7\u75c5\u624b\u5f53\u91d1\u300d \uff082\uff09\u2003\u80b2\u5150\u4f11\u696d\u4e2d\u306b\u3001\u5730\u65b9\u516c\u52d9\u54e1\u7b49\u5171\u6e08\u7d44\u5408\u304b\u3089\u652f\u7d66\u3092\u53d7\u3051\u305f\u300c\u80b2\u5150\u4f11\u696d\u624b\u5f53\u91d1\u300d<br><a class=\"lkc-link no_icon\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1400_qa.htm\" target=\"_blank\" rel=\"external noopenner\">No.1400\u2003\u7d66\u4e0e\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a> - www.nta.go.jp<\/td><\/tr><\/tbody><\/table><\/div>\n<div class=\"matome-box\">\n<span 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