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class=\"rs-steps\">\n<li><span class=\"n pop\">1<\/span><span class=\"t\">\u4f1a\u793e\u304c\u4ed6\u304b\u3089\u501f\u308a\u5165\u308c\u3066\u3001\u305d\u306e\u304a\u91d1\u3092\u8cb8\u3057\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\uff1a\u305d\u306e\u501f\u5165\u91d1\u306e\u5229\u7387<\/span><\/li>\n<li><span class=\"n pop\">2<\/span><span class=\"t\">\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\uff1a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u3054\u3068\u306b\u6c7a\u307e\u3063\u305f\u5229\u7387<\/span><\/li>\n<\/ol>\n<p>2\u3064\u76ee\u306e\u5229\u7387\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u5e74\u3054\u3068\u306e\u8868\u3067\u8f09\u3063\u3066\u3044\u307e\u3059\u3002\u6700\u8fd1\u306e\u5206\u3092\u629c\u304d\u51fa\u3059\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4ee4\u548c3\u5e74\u4e2d\u306e\u8cb8\u4ed8\u3051\uff1a1.0%<\/li>\n<li>\u4ee4\u548c4\u5e74\u304b\u3089\u4ee4\u548c7\u5e74\u4e2d\u306e\u8cb8\u4ed8\u3051\uff1a0.9%<\/li>\n<li>\u4ee4\u548c8\u5e74\u4e2d\u306e\u8cb8\u4ed8\u3051\uff1a1.3%<\/li>\n<\/ul>\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u8cb8\u3057\u305f\u5e74\u300d\u3067\u6c7a\u307e\u308b\u3053\u3068\u3067\u3059\u3002\u8868\u306f\u3001\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u305f\u5e74\u3054\u3068\u306b\u5229\u7387\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u306e1\u6708\u304b\u308912\u6708\u306b\u65b0\u3057\u304f\u8cb8\u3057\u305f\u304a\u91d1\u306f\u30011.3%\u3067\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u53bb\u5e74\u307e\u3067\u306e\u611f\u899a\u3067\u300c0.9%\u304f\u3089\u3044\u3067\u3057\u3087\u300d\u3068\u6c7a\u3081\u308b\u3068\u3001\u305a\u308c\u304c\u51fa\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5229\u7387\u306f\u5c06\u6765\u306e\u5e74\u3082\u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u4ee4\u548c9\u5e74\u4e2d\u306e\u8cb8\u4ed8\u3051\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5e74\u306e\u6570\u5b57\u3092\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u7d66\u4e0e\u306b\u306a\u3089\u306a\u30443\u3064\u306e\u5834\u5408\u3068\u300c5,000\u5186\u306e\u7dda\u300d<\/h2>\n<p>\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3068\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436-28\u3067\u306f\u3001\u7121\u5229\u606f\u3084\u4f4e\u3044\u5229\u606f\u3067\u8cb8\u3057\u3066\u3082\u3001\u6b21\u306e\u3069\u308c\u304b\u306b\u5f53\u305f\u308c\u3070\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3057\u306a\u304f\u3066\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ol class=\"rs-steps\">\n<li><span class=\"n pop\">1<\/span><span class=\"t\">\u707d\u5bb3\u3084\u75c5\u6c17\u306a\u3069\u3067\u81e8\u6642\u306b\u591a\u984d\u306e\u751f\u6d3b\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u5f79\u54e1\u3084\u4f7f\u7528\u4eba\u306b\u3001\u5408\u7406\u7684\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u3068\u8fd4\u6e08\u671f\u9593\u3067\u8cb8\u3059\u5834\u5408<\/span><\/li>\n<li><span class=\"n pop\">2<\/span><span class=\"t\">\u4f1a\u793e\u306e\u501f\u5165\u91d1\u306e\u5e73\u5747\u8abf\u9054\u91d1\u5229\u306a\u3069\u3001\u5408\u7406\u7684\u3068\u8a8d\u3081\u3089\u308c\u308b\u8cb8\u4ed8\u5229\u7387\u3092\u6c7a\u3081\u3066\u3001\u305d\u306e\u5229\u606f\u3092\u53d6\u3063\u3066\u3044\u308b\u5834\u5408<\/span><\/li>\n<li><span class=\"n pop\">3<\/span><span class=\"t\">\u4e0a\u306e2\u3064\u4ee5\u5916\u3067\u3001\u672c\u6765\u306e\u5229\u606f\u3068\u5b9f\u969b\u306e\u5229\u606f\u306e\u5dee\u984d\u304c\u30011\u5e74\u9593\u30675,000\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/span><\/li>\n<\/ol>\n<p>3\u3064\u76ee\u3092\u3001\u4eee\u306e\u91d1\u984d\u3067\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002\u7121\u5229\u606f\u30671\u5e74\u9593\u501f\u308a\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4eee\u306b30\u4e07\u5186\u3092\u501f\u308a\u305f\u5834\u5408\uff1a30\u4e07\u5186\u00d71.3%\uff1d3,900\u5186\u30025,000\u5186\u4ee5\u4e0b\u306a\u306e\u3067\u3001\u8ab2\u7a0e\u3057\u306a\u304f\u3066\u3088\u3044\u7bc4\u56f2\u3067\u3059<\/li>\n<li>\u4eee\u306b50\u4e07\u5186\u3092\u501f\u308a\u305f\u5834\u5408\uff1a50\u4e07\u5186\u00d71.3%\uff1d6,500\u5186\u30025,000\u5186\u3092\u8d85\u3048\u307e\u3059<\/li>\n<li>\u540c\u305850\u4e07\u5186\u3092\u30010.9%\u306e\u5e74\u306b\u501f\u308a\u3066\u3044\u305f\u5834\u5408\uff1a50\u4e07\u5186\u00d70.9%\uff1d4,500\u5186\u30025,000\u5186\u4ee5\u4e0b\u306b\u53ce\u307e\u3063\u3066\u3044\u307e\u3057\u305f<\/li>\n<\/ul>\n<p>\u9006\u7b97\u3059\u308b\u3068\u30011\u5e74\u9593\u7121\u5229\u606f\u3067\u501f\u308a\u3066\u30825,000\u5186\u306b\u53ce\u307e\u308b\u306e\u306f\u30011.3%\u306a\u3089\u7d0438\u4e07\u5186\u307e\u3067\u30010.9%\u306a\u3089\u7d0455\u4e07\u5186\u307e\u3067\u3067\u3059\u3002\u540c\u305850\u4e07\u5186\u3067\u3082\u3001\u8cb8\u3057\u305f\u5e74\u304c\u5909\u308f\u308b\u3060\u3051\u3067\u3001\u7dda\u306e\u3053\u3061\u3089\u5074\u304b\u3089\u3042\u3061\u3089\u5074\u3078\u79fb\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>5,000\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u5dee\u984d\u306e\u5168\u4f53\u304c\u793e\u9577\u3078\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u4eee\u306b300\u4e07\u5186\u3092\u7121\u5229\u606f\u30671\u5e74\u9593\u501f\u308a\u308b\u3068\u3001300\u4e07\u5186\u00d71.3%\uff1d3\u4e079,000\u5186\u304c\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u8a08\u7b97\u3067\u3059\u3002\u8d85\u3048\u305f\u5206\u3060\u3051\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u4f1a\u793e\u5074\u306e\u6271\u3044\u3068\u3001\u307b\u304b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u305f\u5206\u306f\u3001\u4f1a\u793e\u306e\u5074\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c\u5f79\u54e1\u7b49\u306b\u5bfe\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u300d\uff085202\u756a\uff09\u3067\u306f\u3001\u7121\u5229\u606f\u3084\u4f4e\u3044\u5229\u606f\u3067\u306e\u8cb8\u4ed8\u3051\u306b\u3088\u308b\u5dee\u984d\u3082\u3001\u5f79\u54e1\u3078\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4f8b\u3068\u3057\u3066\u6319\u3052\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u7d99\u7d9a\u7684\u306b\u4f9b\u4e0e\u3055\u308c\u3001\u304a\u304a\u3080\u306d\u6bce\u6708\u4e00\u5b9a\u306e\u984d\u306a\u3089\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u640d\u91d1\u306b\u5165\u308a\u3001\u305d\u308c\u4ee5\u5916\u306f\u640d\u91d1\u306b\u5165\u3089\u306a\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307b\u304b\u306b\u3082\u3001\u6b21\u306e\u70b9\u306f\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5951\u7d04\u66f8\u3092\u4f5c\u308b\uff1a\u793e\u9577\u3068\u4f1a\u793e\u306e\u9593\u3067\u3082\u3001\u91d1\u984d\u3001\u5229\u7387\u3001\u8fd4\u6e08\u306e\u671f\u65e5\u3068\u65b9\u6cd5\u3092\u66f8\u3044\u305f\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u3092\u4f5c\u3063\u3066\u304a\u304f\u3068\u3001\u3042\u3068\u3067\u8aac\u660e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059<\/li>\n<li>\u8fd4\u6e08\u306e\u8a18\u9332\u3092\u6b8b\u3059\uff1a\u6bce\u6708\u6c7a\u307e\u3063\u305f\u65e5\u306b\u3001\u793e\u9577\u306e\u53e3\u5ea7\u304b\u3089\u4f1a\u793e\u306e\u53e3\u5ea7\u3078\u632f\u308a\u8fbc\u3080\u3068\u3001\u8a18\u9332\u304c\u305d\u306e\u307e\u307e\u8a3c\u62e0\u306b\u306a\u308a\u307e\u3059\u3002\u73fe\u91d1\u306e\u3084\u308a\u3068\u308a\u306f\u8a18\u9332\u304c\u6b8b\u308a\u306b\u304f\u3044\u306e\u3067\u907f\u3051\u307e\u3059<\/li>\n<li>\u5229\u606f\u306f\u4f1a\u793e\u306e\u53ce\u5165\uff1a\u793e\u9577\u304c\u6255\u3063\u305f\u5229\u606f\u306f\u3001\u4f1a\u793e\u306e\u53d7\u53d6\u5229\u606f\u3068\u3057\u3066\u58f2\u4e0a\u3068\u306f\u5225\u306b\u8a08\u4e0a\u3057\u307e\u3059<\/li>\n<li>\u8fd4\u3059\u3042\u3066\u306e\u306a\u3044\u300c\u8cb8\u4ed8\u3051\u300d\uff1a\u8fd4\u6e08\u306e\u4e88\u5b9a\u3082\u8a18\u9332\u3082\u306a\u3044\u307e\u307e\u6b8b\u9ad8\u304c\u5897\u3048\u3066\u3044\u304f\u3068\u3001\u8cb8\u4ed8\u3051\u3067\u306f\u306a\u304f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u652f\u6255\u3044\u3068\u898b\u3089\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059<\/li>\n<li>\u6c7a\u7b97\u66f8\u306e\u898b\u3048\u65b9\uff1a\u5f79\u54e1\u8cb8\u4ed8\u91d1\u304c\u5927\u304d\u304f\u6b8b\u3063\u3066\u3044\u308b\u3068\u3001\u9280\u884c\u306a\u3069\u306e\u6c7a\u7b97\u66f8\u3092\u8aad\u3080\u76f8\u624b\u304b\u3089\u3001\u4f7f\u3044\u9053\u3092\u805e\u304b\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/li>\n<\/ul>\n<p>\u793e\u9577\u500b\u4eba\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u4f1a\u793e\u3068\u6df7\u305c\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u306f\u3001\u5f79\u54e1\u5831\u916c\u306e\u6c7a\u3081\u65b9\u3082\u540c\u3058\u8003\u3048\u65b9\u3067\u3059\u3002\u5f79\u54e1\u5831\u916c\u3092\u5e74\u306e\u9014\u4e2d\u3067\u5909\u3048\u306b\u304f\u3044\u7406\u7531\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.reiwa-sogoshosha.com\/tax\/yakuin-hoshu-kichu-henko\/\">\u793e\u9577\u306e\u7d66\u6599\u3001\u6c17\u5206\u3067\u4e0a\u3052\u308b\u3068\u640d\u3092\u3059\u308b\u3002\u5f79\u54e1\u5831\u916c\u306f\u300c\u5e741\u56de\u300d\u306e\u30a4\u30d9\u30f3\u30c8\u3067\u3059<\/a><\/p>\n<h2>\u4eca\u65e5\u304b\u3089\u3067\u304d\u308b\u6700\u521d\u306e\u4e00\u6b69<\/h2>\n<p>\u5e74\u672b\u307e\u3067\u306b\u3001\u6b21\u306e\u624b\u9806\u3067\u5f79\u54e1\u8cb8\u4ed8\u91d1\u3092\u70b9\u691c\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<ol class=\"rs-steps\">\n<li><span class=\"n pop\">1<\/span><span class=\"t\">\u5e33\u7c3f\u306e\u300c\u5f79\u54e1\u8cb8\u4ed8\u91d1\u300d\u306e\u6b8b\u9ad8\u3068\u3001\u3044\u3064\u3001\u3044\u304f\u3089\u8cb8\u3057\u305f\u304b\u3092\u4e00\u89a7\u306b\u3057\u307e\u3059<\/span><\/li>\n<li><span class=\"n pop\">2<\/span><span class=\"t\">\u4ee4\u548c8\u5e74\u4e2d\u306b\u65b0\u3057\u304f\u8cb8\u3057\u305f\u5206\u306b\u5370\u3092\u4ed8\u3051\u307e\u3059\u3002\u3053\u306e\u5206\u306f1.3%\u3067\u8003\u3048\u307e\u3059<\/span><\/li>\n<li><span class=\"n pop\">3<\/span><span class=\"t\">\u7121\u5229\u606f\u3084\u4f4e\u3044\u5229\u606f\u306e\u3082\u306e\u306f\u30011\u5e74\u9593\u306e\u5dee\u984d\u304c5,000\u5186\u4ee5\u4e0b\u304b\u3092\u8a08\u7b97\u3057\u307e\u3059<\/span><\/li>\n<li><span class=\"n pop\">4<\/span><span class=\"t\">5,000\u5186\u3092\u8d85\u3048\u305d\u3046\u306a\u3082\u306e\u306f\u3001\u5229\u606f\u3092\u53d6\u308b\u3001\u65e9\u3081\u306b\u8fd4\u3059\u3001\u306e\u3069\u3061\u3089\u304b\u3092\u9867\u554f\u7a0e\u7406\u58eb\u3068\u76f8\u8ac7\u3057\u307e\u3059<\/span><\/li>\n<li><span class=\"n pop\">5<\/span><span 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