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\u203b\u51fa\u5178\uff1ahttps:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/05.pdf<\/a><\/p>\n\n\n\n

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\u203b\u51fa\u5178\uff1ahttps:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/10.pdf<\/a><\/p>\n\n\n\n

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\u307e\u3068\u3081<\/h2>\n\n\n\n

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