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style=\"font-weight: 400;\">\u4ed5\u8a33\u5e33<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u30fb\u305d\u306e\u4ed6\u53ce\u5165\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed5\u5165\u308c\u30fb\u305d\u306e\u4ed6\u7d4c\u8cbb\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cb7\u639b\u91d1\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u5f62\u4e0a\u306e\u50b5\u6a29\u50b5\u52d9\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u50b5\u6a29\u50b5\u52d9\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u4fa1\u8a3c\u5238\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u539f\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7e70\u308a\u5ef6\u3079\u8cc7\u7523\u306b\u95a2\u3059\u308b\u3082\u306e<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span style=\"font-weight: 400;\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff5e\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5236\u5ea6\u898b\u76f4\u3057\u306e\u6982\u8981\uff5e P2<\/a><\/span>"},{"acf_fc_layout":"headline","headline":"\u30102022\u5e741\u6708\u6539\u6b63\u3011\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3068\u4fdd\u5b58\u65b9\u6cd5","anchor_h2":"anc-17"},{"acf_fc_layout":"text","text":"<span style=\"font-weight: 400;\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u5bfe\u8c61\u3068\u3059\u308b\u66f8\u985e\u306f\u3001\u5927\u304d\u304f\u6b21\u306e3\u3064\u306e\u30ab\u30c6\u30b4\u30ea\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span>"},{"acf_fc_layout":"modal-img","img":5532,"alt":""},{"acf_fc_layout":"text","text":"<span style=\"font-weight: 400;\">\u5c11\u3057\u8907\u96d1\u306a\u306e\u306f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3067\u3059\u3002\u53d6\u5f15\u5148\u3068\u306e\u3084\u308a\u3068\u308a\u306e\u65b9\u6cd5\uff08\u7d19\u304b\u96fb\u5b50\u304b\uff09\u3001\u767a\u884c\u5074\u304b\u53d7\u3051\u53d6\u308b\u5074\u304b\u7b49\u306b\u3088\u3063\u3066\u9069\u7528\u3067\u304d\u308b\u4fdd\u5b58\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/span>\r\n\r\n&nbsp;\r\n\r\n<span style=\"font-weight: 400;\">\u3053\u3053\u3067\u306f\u6b21\u306e4\u3064\u306e\u30b1\u30fc\u30b9\u3054\u3068\u306b\u3001\u9069\u7528\u3055\u308c\u308b\u4fdd\u5b58\u65b9\u6cd5\u3084\u96fb\u5b50\u5316\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span>\r\n\r\n&nbsp;\r\n\r\n<span style=\"font-weight: 400;\">1 .\u5e33\u7c3f\u30fb\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e<\/span>\r\n\r\n<span style=\"font-weight: 400;\">2 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400;\">\u306a\u304a\u30de\u30a4\u30af\u30ed\u30d5\u30a3\u30eb\u30e0\uff08COM\uff09\u3067\u306e\u4fdd\u5b58\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5229\u7528\u3059\u308b\u4f01\u696d\u304c\u5c11\u306a\u3044\u305f\u3081\u3053\u3053\u3067\u306f\u7701\u7565\u3057\u3066\u3044\u307e\u3059\u3002<\/span>"},{"acf_fc_layout":"middle-heading","middle-heading":"1.\u5e33\u7c3f\u30fb\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e","anchor_h3":"anc-18"},{"acf_fc_layout":"small-heading","small-heading":"1-1.\u5e33\u7c3f\u30fb\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5","anchor_h4":"anc-19"},{"acf_fc_layout":"text","text":"\u5e33\u7c3f\u3068\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3067\u306f\u3001\u30aa\u30ea\u30b8\u30ca\u30eb\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u5165\u529b\u3057\u305f\u30c7\u30fc\u30bf\u3092\u3001\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3067\u304d\u307e\u3059\u3002"},{"acf_fc_layout":"small-heading","small-heading":"1-2.\u5e33\u7c3f\u30fb\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u306e\u4fdd\u5b58\u8981\u4ef6 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_01.pdf\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011p.8\u3000\u3000\u96fb\u5b50\u4fdd\u5b58\u7b49\u3000\u300c\u512a\u826f\u5e33\u7c3f\u300d<\/a>"},{"acf_fc_layout":"middle-heading","middle-heading":"2.\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e","anchor_h3":"anc-21"},{"acf_fc_layout":"small-heading","small-heading":"2-1.\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u53d6\u5f15\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5","anchor_h4":"anc-22"},{"acf_fc_layout":"text","text":"\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u53d6\u5f15\u66f8\u985e\u306f\u3001\u300c\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u300d\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u300c\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u300d\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u4fdd\u5b58\u65b9\u6cd5\u306f\u3001\u300c\u30b9\u30ad\u30e3\u30ca\u88c5\u7f6e\u3092\u4f7f\u3063\u305f\u8aad\u307f\u8fbc\u307f\u300d\u3068\u300c\u30c7\u30b8\u30bf\u30eb\u30ab\u30e1\u30e9\u3084\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u30ab\u30e1\u30e9\u3067\u306e\u64ae\u5f71\u300d\u3067\u3059\u3002"},{"acf_fc_layout":"small-heading","small-heading":"2-2.\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u53d6\u5f15\u66f8\u985e\u306e\u4fdd\u5b58\u8981\u4ef6","anchor_h4":"anc-23"},{"acf_fc_layout":"text","text":"\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u6c42\u3081\u3089\u308c\u308b\u4e3b\u306a\u8981\u4ef6\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\r\n\r\n&nbsp;\r\n<ul>\r\n 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