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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm<\/a><\/p>\n<p>\u4e0a\u8a18\u306e\u66f8\u985e\u3092\u63c3\u3048\u3066\u3044\u3063\u305f\u3064\u3082\u308a\u3067\u3057\u305f\u304c\u3001\u65e7\u5c45\u5b85\u306e\u8cb7\u3063\u305f\u6642\u306e\u5951\u7d04\u66f8\u304c\u7121\u304b\u3063\u305f\u306e\u3068\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u66f8\u985e\u304c\u30b3\u30d4\u30fc\u3060\u3063\u305f\u306e\u3067\u539f\u672c\u3092\u7528\u610f\u3059\u308b\u3088\u3046\u6307\u5c0e\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u56f0\u3063\u305f\u306e\u306f\u65e7\u5c45\u5b85\u306e\u5951\u7d04\u66f8\u304c\u7121\u3044\u3053\u3068\u3067\u3059\u3002<br \/>\n\u3044\u304f\u3089\u3067\u8cb7\u3063\u3066\u3044\u304f\u3089\u3067\u58f2\u308a\u640d\u5931\u306f\u3044\u304f\u3089\u306a\u306e\u304b\u304c\u8a3c\u660e\u3067\u304d\u306a\u3044\u3068\u306e\u4e8b\u3067\u3057\u305f\u3002<br 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