{"id":1475,"date":"2024-05-31T13:32:01","date_gmt":"2024-05-31T04:32:01","guid":{"rendered":"https:\/\/www.sansyo-net.com\/blog\/?p=1475"},"modified":"2024-05-31T13:32:57","modified_gmt":"2024-05-31T04:32:57","slug":"rental-income-property-income-tax-returns","status":"publish","type":"post","link":"https:\/\/www.sansyo-net.com\/blog\/rental-income-property-income-tax-returns\/","title":{"rendered":"\u5bb6\u8cc3\u53ce\u5165\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3084\u7d4c\u8cbb\u306e\u8a08\u4e0a\u65b9\u6cd5\u3082\u89e3\u8aac\uff01"},"content":{"rendered":"\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u5bb6\u8cc3\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u5e74\u306b\u4e00\u56de\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u696d\u304c\u4f1a\u793e\u54e1\u3067\u3001\u78ba\u5b9a\u7533\u544a\u5236\u5ea6\u306e\u77e5\u8b58\u306b\u81ea\u4fe1\u304c\u306a\u3044\u2026\u3068\u3044\u3046\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4e0d\u52d5\u7523\u3068\u306f\uff1f<\/li>\n\n\n\n<li>\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u304a\u3051\u308b\u7d4c\u8cbb\u3068\u306f\u3069\u3093\u306a\u3082\u306e\u304b\uff1f<\/li>\n\n\n\n<li>\u300c\u4e8b\u696d\u7684\u898f\u6a21\u300d\u3068\u306f\uff1f<\/li>\n\n\n\n<li>\u5bb6\u8cc3\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/li>\n<\/ul>\n\n\n\n<p>\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5224\u65ad\u306b\u56f0\u308a\u3084\u3059\u3044\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u3082\u5177\u4f53\u4f8b\u3092\u8a18\u8f09\u3057\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u53ce\u5165\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.sansyo-net.com\/blog\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/lh7-us.googleusercontent.com\/IxxBxepcS4hQYPPswdp62e7bAZQjnX24I4pzqAESXlZUX3rQ8n_fC9rA7wRtKu_NkQHi3TCPT6T5wdZzWdl2M2VqVKoRHl7FqBczLFRj0WDMmdD1HJHIS-cIwq1XEdtkTAQb24XognS0-nBLrBtn3lU\" alt=\"\u5973\u6027\u3000\u30a4\u30e9\u30b9\u30c8\u3000\u30e6\u30fc\u30ed\u3000\u30d1\u30bd\u30b3\u30f3\"\/><\/figure>\n<\/div>\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u30011\u5e74\u9593\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u306e\u984d\u3092\u8a08\u7b97\u3057\u3066\u7533\u544a\u3057\u3001\u7d0d\u7a0e\u3057\u305f\u308a\u6255\u3044\u904e\u304e\u3092\u8abf\u6574\u3057\u305f\u308a\u3059\u308b\u4e00\u9023\u306e\u624b\u7d9a\u304d\u306e\u4e8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u884c\u3044\u307e\u3059\u304c\u3001\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u671f\u9650\u5f8c\u7533\u544a\u3068\u3057\u3066\u305d\u308c\u4ee5\u5916\u306e\u671f\u9593\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u3059\u308b\u969b\u306b\u91cd\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u984d\u300d\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u3001\u4e0d\u52d5\u7523\u3067\u5f97\u305f\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u4e0d\u52d5\u7523\u53ce\u5165\uff0d\u5fc5\u8981\u7d4c\u8cbb\uff1d\u4e0d\u52d5\u7523\u6240\u5f97\uff09<\/p>\n\n\n\n<p>\u539f\u5247\u3068\u3057\u3066\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u767a\u751f\u3059\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u305d\u3082\u305d\u3082\u4e0d\u52d5\u7523\u306e\u53ce\u5165\u3068\u306f\u3069\u3046\u3044\u3063\u305f\u3082\u306e\u3092\u6307\u3059\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u53ce\u5165\u306e\u4f8b<\/h3>\n\n\n\n<p>\u3053\u3053\u3067\u4e0d\u52d5\u7523\u53ce\u5165\u306e\u5177\u4f53\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u30fb<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u6599<\/li>\n\n\n\n<li>\u793c\u91d1<\/li>\n\n\n\n<li>\u540d\u7fa9\u66f8\u63db\u6599\u3001\u66f4\u65b0\u6599\u307e\u305f\u306f\u982d\u91d1\u306a\u3069\u306e\u540d\u76ee\u3067\u53d7\u3051\u53d6\u308b\u3082\u306e<\/li>\n\n\n\n<li>\u6577\u91d1\u3084\u4fdd\u8a3c\u91d1\u306a\u3069\u306e\u3046\u3061\u3001\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u3082\u306e<\/li>\n\n\n\n<li>\u7ba1\u7406\u8cbb\u30fb\u5171\u76ca\u8cbb\u306a\u3069\u306e\u540d\u76ee\u3067\u53d7\u3051\u53d6\u308b\u96fb\u6c17\u4ee3\u3001\u6c34\u9053\u4ee3\u3084\u6383\u9664\u4ee3\u306a\u3069<\/li>\n\n\n\n<li>\u99d0\u8eca\u5834\u306e\u53ce\u5165<\/li>\n\n\n\n<li>\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3067\u306e\u53ce\u5165<\/li>\n\n\n\n<li>\u643a\u5e2f\u96fb\u8a71\u57fa\u5730\u5c40\u306e\u8a2d\u7f6e\u6599<\/li>\n\n\n\n<li>\u8cb8\u3057\u770b\u677f\u306e\u8cc3\u6599<\/li>\n<\/ul>\n\n\n\n<p>\u4e00\u898b\u95a2\u4fc2\u306a\u3055\u305d\u3046\u3067\u3059\u304c\u3001\u7269\u4ef6\u306a\u3069\u306b\u53d6\u308a\u4ed8\u3051\u305f\u592a\u967d\u5149\u767a\u96fb\u306e\u58f2\u96fb\u53ce\u5165\u3082\u4e0d\u52d5\u7523\u53ce\u5165\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306f<\/h3>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4e0d\u52d5\u7523\u53ce\u5165\u304b\u3089\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u6240\u5f97\u309210\u7a2e\u985e\u306b\u5206\u985e\u3057\u3066\u304a\u308a\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u305d\u306e\u3046\u3061\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3051\uff08\u8cc3\u8cb8\u6599\uff09<\/li>\n\n\n\n<li>\u501f\u5730\u6a29\u306a\u3069\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a2d\u5b9a\u304a\u3088\u3073\u8cb8\u4ed8\u3051\uff08\u5efa\u7269\u3060\u3051\u3092\u8cb8\u3057\u3001\u5730\u4ee3\u3068\u8a00\u308f\u308c\u308b\u8cc3\u8cb8\u6599\u3084\u6a29\u5229\u91d1\u306a\u3069\u3092\u3082\u3089\u3046\uff09<\/li>\n\n\n\n<li>\u8239\u8236\u3084\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051<\/li>\n<\/ul>\n\n\n\n<p>\u306e3\u3064\u306e\u9805\u76ee\u306e\u3069\u308c\u304b\u306b\u3088\u3063\u3066\u5f97\u305f\u6240\u5f97\u304c\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u3042\u308b\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n\n\n\n<p>No.1370\u2003\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u4e0d\u52d5\u7523\u6240\u5f97)<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.sansyo-net.com\/blog\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/lh7-us.googleusercontent.com\/ttwSDIcKmZLPke45Zq31PtYBSyn_KU9HN0FPbZma9PM05ong4Kf1Xi74f-7j_sasiTrNpP4KvpQR_CUcvc1jwcMgt8tBUMRbLh_NDlUbTP8UANBgnrRn7LSH9_xkvQCqsQSIszPUzfEdYunhvGZDYtc\" alt=\"\u30b0\u30e9\u30d5\u3000\u30b3\u30fc\u30d2\u30fc\u3000\u30a4\u30e9\u30b9\u30c8\"\/><\/figure>\n<\/div>\n\n\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u6c42\u3081\u308b\u306b\u5f53\u305f\u3063\u3066\u5fc5\u8981\u306a\u306e\u304c\u7d4c\u8cbb\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306f\u4e0a\u8a18\u3068\u540c\u3058\u30da\u30fc\u30b8\u3067\u5fc5\u8981\u7d4c\u8cbb\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5fc5\u8981\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u306f\u3001\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u8cbb\u7528\u306e\u3046\u3061\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u4e0a\u306e\u7d4c\u8cbb\u3068\u660e\u78ba\u306b\u533a\u5206\u3067\u304d\u308b\u3082\u306e<\/li>\n\n\n\n<li>\u4e3b\u306a\u3082\u306e\u3068\u3057\u3066\u8cb8\u4ed8\u8cc7\u7523\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u640d\u5bb3\u4fdd\u967a\u6599\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u4fee\u7e55\u8cbb<\/li>\n<\/ul>\n\n\n\n<p>\u3068\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u7d4c\u8cbb\u306f\u4e0d\u52d5\u7523\u7d4c\u55b6\u306b\u5fc5\u8981\u306a\u3082\u306e\u3060\u3051\u3067\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306b\u95a2\u308f\u308b\u51fa\u8cbb\u306f\u7d4c\u8cbb\u3068\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u5177\u4f53\u4f8b\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7d4c\u8cbb\u306e\u5177\u4f53\u4f8b<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u7a0e\u91d1\uff08\u79df\u7a0e\u516c\u8ab2\uff09<\/td><td>\u571f\u5730\u30fb\u5efa\u7269\u306b\u304b\u304b\u308b\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3084\u767b\u9332\u514d\u8a31\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u5370\u7d19\u7a0e\u3001\u4e8b\u696d\u7a0e\u306a\u3069<\/td><\/tr><tr><td>\u640d\u5bb3\u4fdd\u967a\u6599<\/td><td>\u8cb8\u3057\u3066\u3044\u308b\u5efa\u7269\u304c\u5bfe\u8c61\u306e\u706b\u707d\u4fdd\u967a\u3084\u5730\u9707\u4fdd\u967a\u306a\u3069\u306e\u640d\u5bb3\u4fdd\u967a\u6599<\/td><\/tr><tr><td>\u4fee\u7e55\u8cbb<\/td><td>\u8cb8\u3057\u3066\u3044\u308b\u5efa\u7269\u306e\u4fee\u7e55\u306e\u305f\u3081\u306e\u8cbb\u7528<\/td><\/tr><tr><td>\u6c34\u9053\u5149\u71b1\u8cbb<\/td><td>\u5efa\u7269\u5171\u7528\u90e8\u5206\u306e\u96fb\u6c17\u4ee3\u30fb\u6c34\u9053\u4ee3\u306a\u3069<\/td><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td>\u8cb8\u3057\u3066\u3044\u308b\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5404\u5e74\u5206\u306b\u914d\u5206\u3057\u305f\u91d1\u984d<\/td><\/tr><tr><td>\u501f\u5165\u91d1\u5229\u5b50<\/td><td>\u571f\u5730\u3001\u8cc3\u8cb8\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u305f\u3081\u306b\u501f\u308a\u5165\u308c\u305f\u501f\u5165\u91d1\u306e\u5229\u5b50<\/td><\/tr><tr><td>\u5730\u4ee3\u5bb6\u8cc3<\/td><td>\u571f\u5730\u3092\u501f\u308a\u3066\u3001\u5efa\u7269\u3092\u5efa\u3066\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u571f\u5730\u306e\u5730\u4e3b\u306b\u652f\u6255\u3046\u8cc3\u6599<\/td><\/tr><tr><td>\u4ef2\u4ecb\u624b\u6570\u6599<\/td><td>\u4e0d\u52d5\u7523\u696d\u8005\u306a\u3069\u3078\u306e\u4ef2\u4ecb\u624b\u6570\u6599<\/td><\/tr><tr><td>\u696d\u52d9\u59d4\u8a17\u6599<\/td><td>\u5efa\u7269\u306e\u7ba1\u7406\u696d\u52d9\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u7ba1\u7406\u4f1a\u793e\u306b\u652f\u6255\u3046\u6599\u91d1<\/td><\/tr><tr><td>\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/td><td>\u5165\u5c45\u8005\u52df\u96c6\u306e\u305f\u3081\u306e\u5e83\u544a\u3084\u5ba3\u4f1d\u8cbb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u304c\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7d4c\u8cbb\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7d4c\u8cbb\u306b\u95a2\u3057\u3066\u306f<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u3082\u306e\u304b\u3069\u3046\u304b\u691c\u8a0e\u3059\u308b<\/li>\n\n\n\n<li>\u4e8b\u696d\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u4e21\u65b9\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u3082\u306e\u306a\u3089\u5bb6\u4e8b\u6309\u5206\uff08\u4e8b\u696d\u306e\u307f\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u5272\u5408\u3092\u6c42\u3081\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\uff09\u3092\u884c\u3046<\/li>\n<\/ul>\n\n\n\n<p>\u3068\u3044\u3046\u30dd\u30a4\u30f3\u30c8\u3092\u610f\u8b58\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\u3082\u306e<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8cb8\u3057\u3066\u3044\u308b\u7269\u4ef6\u81ea\u4f53\u306e\u8cfc\u5165\u8cbb<\/td><td>\u8cfc\u5165\u8cbb\u81ea\u4f53\u306f\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u305a\u3001\u6570\u5e74\u306b\u5206\u3051\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/td><\/tr><tr><td>\u6240\u5f97\u7a0e\u30fb\u76f8\u7d9a\u7a0e<\/td><td>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3068\u95a2\u4fc2\u306a\u3044\u7a0e\u91d1<\/td><\/tr><tr><td>\u5b85\u5efa\u58eb\u306a\u3069\u306e\u8cc7\u683c\u53d6\u5f97\u8cbb\u7528<\/td><td>\u3042\u304f\u307e\u3067\u300c\u500b\u4eba\u306e\u30b9\u30ad\u30eb\u30a2\u30c3\u30d7\u300d\u3068\u307f\u306a\u3055\u308c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u8cbb\u7528\u3068\u306a\u308b<\/td><\/tr><tr><td>\u7269\u4ef6\u306e\u5de5\u4e8b\u8cbb\u306e\u4e2d\u3067\u4fee\u7e55\u8cbb\u3067\u306f\u306a\u304f\u8cc7\u672c\u7684\u652f\u51fa\u306b\u5f53\u3066\u306f\u307e\u308b\u3082\u306e<\/td><td>\u4fee\u7e55\u8cbb\u306f\u300c\u73fe\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306e\u8cbb\u7528\u300d\u3067\u7d4c\u8cbb\u306b\u306a\u308b\u3002\u8cc7\u672c\u7684\u652f\u51fa\u306f\u300c\u305d\u306e\u7269\u4ef6\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u4e0a\u3052\u308b\u305f\u3081\u306e\u5de5\u4e8b\u8cbb\u300d\u3067\u305d\u308c\u81ea\u4f53\u306f\u7d4c\u8cbb\u3068\u306a\u3089\u306a\u3044\u304c\u3001\u8cfc\u5165\u8cbb\u540c\u69d8\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4ee5\u4e0a\u306b\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\u3082\u306e\u306e\u4e00\u4f8b\u3092\u6319\u3052\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u5bb6\u4e8b\u6309\u5206\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u90e8\u5206\u3084\u3001\u4fee\u7e55\u8cbb\u3068\u8cc7\u672c\u7684\u652f\u51fa\u306a\u3069\u9055\u3044\u304c\u3042\u3044\u307e\u3044\u306a\u90e8\u5206\u306f\u4e00\u5ea6\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u3001\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3057\u3066\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e8b\u696d\u7684\u898f\u6a21\u306b\u3088\u3063\u3066\u7d4c\u8cbb\u306e\u7bc4\u56f2\u306a\u3069\u304c\u7570\u306a\u308b<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.sansyo-net.com\/blog\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/lh7-us.googleusercontent.com\/dcRRFSNH82RbrI8sBNVzkYDzbyRUtPLQgaE3Ep7bxBKp2LtlR66x_xU9Rh5esz6XYu3dmT6qks9UqfkFPmNLBt6lTw7OdRt_Ww3Qt_NGjPJRiq4NEaTKnU_Y7faokIPUvjRmv6kQqGM61NHzy9eDICw\" alt=\"\u96fb\u5353\u3000\u66f8\u985e\u3000\u30a4\u30e9\u30b9\u30c8\"\/><\/figure>\n<\/div>\n\n\n<p>\u5c71\u6797\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u306f\u3001\u300c\u4e8b\u696d\u7684\u898f\u6a21\u300d\u3068\u3044\u3046\u57fa\u6e96\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u57fa\u6e96\u306b\u9069\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4f55\u304c\u5909\u308f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8b\u696d\u7684\u898f\u6a21\u306e\u57fa\u6e96<\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u306f\u300c\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3051\u304c\u4e8b\u696d\u3068\u3057\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u793e\u4f1a\u901a\u5ff5\u4e0a\u4e8b\u696d\u3068\u79f0\u3059\u308b\u306b\u81f3\u308b\u7a0b\u5ea6\u306e\u898f\u6a21\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3057\u307e\u3059\u300d\u3068\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u540c\u30da\u30fc\u30b8\u306b\u306f\u4ee5\u4e0b\u306e\u57fa\u6e96\u306b\u5f53\u3066\u306f\u307e\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u7684\u898f\u6a21\u306b\u306a\u308b\u3068\u3044\u3046\u8a18\u8f09\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u57fa\u6e96\u306f<\/p>\n\n\n\n<p>\u30a2\u30d1\u30fc\u30c8\u306e\u5834\u5408\uff1a\u90e8\u5c4b\u657010\u5ba4\u4ee5\u4e0a<\/p>\n\n\n\n<p>\u6238\u5efa\u3066\u306e\u8cb8\u5bb6\u306e\u5834\u5408\uff1a\u7269\u4ef6\u6570\u304c5\u4ef6\u4ee5\u4e0a<\/p>\n\n\n\n<p>\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u793e\u4f1a\u7684\u306b\u5927\u304d\u306a\u4e8b\u696d\u3067\u306f\u306a\u304f\u3066\u3082\u3001\u305d\u308c\u306a\u308a\u306b\u624b\u5e83\u304f\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u308b\u5b9f\u7e3e\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3053\u306e\u30da\u30fc\u30b8\u306b\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u99d0\u8eca\u5834\u306e\u5834\u5408\u306f50\u53f0\u4ee5\u4e0a\u304c\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n\n\n\n<p>No.1373\u2003\u4e8b\u696d\u3068\u3057\u3066\u306e\u4e0d\u52d5\u7523\u8cb8\u4ed8\u3051\u3068\u305d\u308c\u4ee5\u5916\u306e\u4e0d\u52d5\u7523\u8cb8\u4ed8\u3051\u3068\u306e\u533a\u5206<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1373.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1373.htm<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8b\u696d\u7684\u898f\u6a21\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3067\u3044\u304f\u3064\u304b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25cf\u8d64\u5b57\u5206\u306e\u91d1\u984d\u3092\u5168\u984d\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/p>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u3067\u3042\u308c\u3070\u3001\u53d6\u308a\u58ca\u3057\u3084\u5730\u9707\u306a\u3069\u3067\u306e\u5efa\u7269\u306e\u88ab\u5bb3\u306b\u3088\u308b\u8d64\u5b57\u5206\u306e\u91d1\u984d\u3092\u305d\u306e\u5e74\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5e74\u306e\u6240\u5f97\u304b\u3089\u5f15\u304d\u304d\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u30013\u5e74\u9593\u306e\u7e70\u308a\u8d8a\u3057\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8d64\u5b57\u3092\u6b21\u306e\u5e74\u306e\u7d4c\u8cbb\u3078\u3068\u7e70\u8d8a\u3059\u3053\u3068\u3067\u3001\u7bc0\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306f\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u5e74\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u8d85\u3048\u308b\u640d\u5931\u304c\u3042\u3063\u3066\u3082\u3001\u7fcc\u5e74\u4ee5\u964d\u7e70\u308a\u8d8a\u3057\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u25cf\u56de\u53ce\u3067\u304d\u306a\u3044\u8cc3\u6599\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/p>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u306e\u5834\u5408\u3001\u56de\u53ce\u3067\u304d\u306a\u3044\u8cc3\u6599\u306f\u305d\u306e\u5e74\u306e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306f\u306a\u3044\u5834\u5408\u3001\u8cc3\u6599\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5e74\u306b\u9061\u308a\u3001\u305d\u306e\u8cc3\u6599\u3092\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u306e\u8a08\u7b97\u3092\u3084\u308a\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u25cf\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d\u304c65\u4e07\u5186\u306b<\/p>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u3067\u3042\u308c\u3070\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f\u3001\u6700\u592765\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306a\u3044\u5834\u5408\u300110\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25cf\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u304c\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/p>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u3067\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u3001\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\uff08\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u63a7\u9664\uff09\u3002<\/p>\n\n\n\n<p>\u539f\u5247\u91d1\u984d\u306e\u4e0a\u9650\u306f\u306a\u304f\u3001\u4ed5\u4e8b\u5185\u5bb9\u306a\u3069\u304b\u3089\u59a5\u5f53\u306a\u91d1\u984d\u3067\u3042\u308c\u3070\u5168\u984d\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u3082\u3001\u4e8b\u696d\u7684\u898f\u6a21\u306e\u5834\u5408\u306f\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u3092\u7d4c\u8cbb\u3068\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u914d\u5076\u8005\u306f86\u4e07\u5186\u4ee5\u5916\u3001\u305d\u308c\u4ee5\u5916\u306e\u5bb6\u65cf\u306f50\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\u4e21\u65b9\u3068\u3082\u3001<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>15\u6b73\u4ee5\u4e0a<\/li>\n\n\n\n<li>\u751f\u8a08\u304c\u540c\u4e00\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>6\u304b\u6708\u4ee5\u4e0a\u5c02\u5f93\u8005\u3068\u3057\u3066\u5f93\u4e8b\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u4ed6\u306e\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u3068\u3044\u3046\u5f93\u696d\u54e1\u306e\u6761\u4ef6\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u4ed6\u306e\u6ce8\u610f\u70b9\u3068\u3057\u3066\u306f\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u63a7\u9664\u3092\u4f7f\u7528\u3059\u308b\u3068\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u63a7\u9664\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u3092\u4e0a\u56de\u308b\u984d\u306e\u652f\u6255\u3044\u304c\u306a\u3044\u3068\u7bc0\u7a0e\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3069\u3061\u3089\u304c\u5f97\u304b\u3001\u8a08\u7b97\u3057\u3066\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8b\u696d\u7684\u898f\u6a21\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n\n\n\n<p>\u4e8b\u696d\u7684\u898f\u6a21\u306b\u306f\u3001\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u4f53\u3069\u3093\u306a\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u25cf\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u652f\u6255\u3044\u304c\u751f\u3058\u308b<\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u4e8b\u696d\u7684\u898f\u6a21\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u90fd\u9053\u5e9c\u770c\u304c\u8ab2\u7a0e\u3059\u308b\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>65\u4e07\u5186\u308410\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u91d1\u984d\u304b\u3089\u3001290\u4e07\u5186\u306e\u4e8b\u696d\u4e3b\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306e5\uff05\u304c\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u898f\u6a21\u306f\u3001\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u25cf\u5e33\u7c3f\u304c\u5fc5\u8981<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u30572014\u5e74\u304b\u3089\u3001\u767d\u8272\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3067\u3082\u7c21\u6613\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u9752\u8272\u7533\u544a\u3082\u767d\u8272\u7533\u544a\u3082\u7533\u544a\u306e\u969b\u306e\u7169\u96d1\u3055\u306f\u305d\u308c\u307b\u3069\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306f\u306a\u3044\u5834\u5408\u3067\u3082\u9752\u8272\u7533\u544a\u3092\u884c\u3063\u305f\u65b9\u304c\u300110\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306a\u3069\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u5206\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" src=\"https:\/\/www.sansyo-net.com\/blog\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/www.sansyo-net.com\/blog\/wp-content\/uploads\/2024\/05\/unnamed-1-1.png\" alt=\"\u96fb\u5353\u3000\u5bb6\u3000\u30ed\u30fc\u30f3\n\" class=\"wp-image-1477\"\/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\">1. 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