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{"id":1094,"date":"2018-06-04T11:30:16","date_gmt":"2018-06-04T11:30:16","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/mexico_blog\/%e4%b8%8d%e5%8b%95%e7%94%a3%e3%81%ae%e5%a3%b2%e5%8d%b4%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e7%a8%8e%e9%87%91%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-07-25T01:43:42","modified_gmt":"2021-07-25T01:43:42","slug":"tax-for-real-estate","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/tax-for-real-estate\/","title":{"rendered":"\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u8cea\u554f\uff09<\/p>\n

2018\u5e742\u6708\u306b\u3066\u4e0d\u52d5\u7523\uff08\u571f\u5730\u53ca\u3073\u5efa\u7269\uff09\u3092\u58f2\u5374\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u3069\u308c\u304f\u3089\u3044\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

<\/p>\n

\u56de\u7b54\uff09<\/p>\n

\u4e0d\u52d5\u7523\u306e\u5fa1\u53d6\u5f15\u304d\u306b\u95a2\u4fc2\u3057\u3066\u304f\u308b\u7a0e\u91d1\u306f\u4e0b\u8a18\u306e2\u3064\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u2460 \u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\uff08Impuesto sobre adquisición de inmuebles\uff09<\/p>\n

\u2461 \u4e0d\u52d5\u7523\u6240\u6709\u7a0e\uff08Impuesto Predial\uff09<\/p>\n

<\/p>\n

\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u53d6\u5f15\u3067\u304b\u304b\u308b\u306e\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\uff08Impuesto sobre adquisición de inmuebles\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3001\u58f2\u8cb7\u3001\u76f8\u7d9a\u306a\u3069\u95a2\u4fc2\u306a\u304f\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u53d6\u5f15\u4fa1\u984d\u3001\u5730\u7c4d\u4e0a\u306e\u4fa1\u683c\u3001\u67fb\u5b9a\u5e02\u4fa1\u306e\u4e00\u756a\u9ad8\u3044\u3082\u306e\u306b\u5bfe\u30572%\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u307e\u305f\u5dde\u306b\u3088\u3063\u3066\u306f\u7a0e\u984d\u306e\u4e00\u90e8\u53c8\u306f\u5168\u984d\u3092\u514d\u7a0e\u3059\u308b\u306a\u3069\u306e\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3082\u3042\u308b\u306e\u3067\u5dde\u653f\u5e9c\u3084\u516c\u8a3c\u5f79\u5834\u306b\u3082\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u4e0d\u52d5\u7523\u6240\u6709\u7a0e\uff08Impuesto Predial\uff09\u3082\u5dde\u306b\u3088\u3063\u3066\u7a0e\u7387\u3084\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u591a\u304f\u306e\u5834\u5408\u4e0d\u52d5\u7523\u306e\u5730\u7c4d\u4e0a\u306e\u4fa1\u683c\u306b\u5bfe\u3057\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u30e1\u30ad\u30b7\u30b3\u30b7\u30c6\u30a3\u306e\u4f8b\u3067\u8a00\u3046\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

<\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\u30e9\u30f3\u30af<\/p>\n<\/td>\n
\n
\u91d1\u984d\u5bfe\u8c61\u7bc4\u56f2<\/p>\n<\/td>\n
\n
\u56fa\u5b9a\u7a0e\u984d<\/p>\n<\/td>\n
\n
\u5909\u52d5\u7a0e\u7387<\/p>\n<\/td>\n<\/tr>\n
\n
A<\/p>\n<\/td>\n
\n
0.12MXN~94,072.57MXN<\/p>\n<\/td>\n
\n
207.92MXN<\/p>\n<\/td>\n
\n
0.01105<\/p>\n<\/td>\n<\/tr>\n
\n
B<\/p>\n<\/td>\n
\n
94,072.58MXN~150,516.06MXN<\/p>\n<\/td>\n
\n
1,247.52MXN<\/p>\n<\/td>\n
\n
0.03315<\/p>\n<\/td>\n<\/tr>\n
\n
C<\/p>\n<\/td>\n
\n
150,516.07MXN~225,773.88MXN<\/p>\n<\/td>\n
\n
3,118.80MXN<\/p>\n<\/td>\n
\n
0.05526<\/p>\n<\/td>\n<\/tr>\n
\n
D<\/p>\n<\/td>\n
\n
225,773.89MXN~451,547.89MXN<\/p>\n<\/td>\n
\n
7,227.20MXN<\/p>\n<\/td>\n
\n
0.03684<\/p>\n<\/td>\n<\/tr>\n
\n
E<\/p>\n<\/td>\n
\n
451,547.90MXN~1,128,869.71MXN<\/p>\n<\/td>\n
\n
15,594.00MXN<\/p>\n<\/td>\n
\n
0.03530<\/p>\n<\/td>\n<\/tr>\n
\n
F<\/p>\n<\/td>\n
\n
1,128,869.72MXN~2,257,739.43MXN<\/p>\n<\/td>\n
\n
39,504.80MXN<\/p>\n<\/td>\n
\n
0.04328<\/p>\n<\/td>\n<\/tr>\n
\n
G<\/p>\n<\/td>\n
\n
2,257,739.44MXN~4,349,334.30MXN<\/p>\n<\/td>\n
\n
88,366.00MXN<\/p>\n<\/td>\n
\n
0.04722<\/p>\n<\/td>\n<\/tr>\n
\n
H<\/p>\n<\/td>\n
\n
4,349,334.31MXN~11,326,391.96MXN<\/p>\n<\/td>\n
\n
187,128.00MXN<\/p>\n<\/td>\n
\n
0.04768<\/p>\n<\/td>\n<\/tr>\n
\n
I<\/p>\n<\/td>\n
\n
11,326,391.97MXN~20,887,467.14MXN<\/p>\n<\/td>\n
\n
519,800.00MXN<\/p>\n<\/td>\n
\n
0.04812<\/p>\n<\/td>\n<\/tr>\n
\n
J<\/p>\n<\/td>\n
\n
20,887,467.15MXN\u4ee5\u4e0a<\/p>\n<\/td>\n
\n
981,000.00MXN<\/p>\n<\/td>\n
\n
0.04997<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n
\u8a08\u7b97\u65b9\u6cd5\uff1a\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u306b\u3088\u308a\u30e9\u30f3\u30af\u3092\u5206\u3051\u30e9\u30f3\u30af\u306b\u5408\u3063\u305f\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002
\u56fa\u5b9a\u7a0e\u984d\u3000\uff0b\u3000\uff08\u571f\u5730\u306e\u8a55\u4fa1\u984d×\u5909\u52d5\u7a0e\u7387\uff09<\/p>\n
\u203b\u30e1\u30ad\u30b7\u30b3\u30b7\u30c6\u30a3\u7a0e\u52d9\u57fa\u672c\u6cd5 (Codigo Fiscal de Ciudad de Mexico )113\u6761<\/p>\n
<\/p>\n
\u307e\u305f\u3053\u308c\u3082\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u591a\u304f\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u6240\u6709\u7a0e\u306e\u652f\u6255\u671f\u9650\u306f\u30013\u6708\u672b\u306b1\u5e74\u9593\u5206\u306e\u652f\u6255\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3068\u30012\u6708\u306b\u58f2\u5374\u3059\u308b\u3068\u3044\u3046\u4e8b\u3067\u3059\u306e\u3067\u30012\u6708\u672b\u307e\u3067\u306e2\u30f6\u6708\u5206\u306f\u58f2\u5374\u3059\u308b\u5074\u304c\u4e0d\u52d5\u7523\u6240\u6709\u7a0e\u3092\u304a\u652f\u6255\u3044\u3057\u3001\u6b8b\u308a\u306e10\u30f6\u6708\u5206\u306f\u53d6\u5f97\u3059\u308b\u5074\u304c\u304a\u652f\u6255\u3044\u3059\u308b\u306e\u304c\u76f8\u5fdc\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u307e\u305a\u306f\u516c\u8a3c\u5f79\u5834\u306b\u305d\u308c\u304c\u53ef\u80fd\u304b\u3092\u78ba\u8a8d\u3059\u308b\u306e\u3068\u58f2\u8cb7\u53d6\u5f15\u3092\u884c\u3046\u5f53\u4e8b\u8005\u9593\u3067\u8a71\u3057\u5408\u3046\u4e8b\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u305d\u306e\u4ed6\u306e\u6ce8\u610f\u70b9\u3068\u3057\u307e\u3057\u3066\u306f\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u6e21\u8fba \u5bdb<\/p>\n
$\"\"$ <\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002 \u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002 \u8cea\u554f\uff09 2018\u5e742\u6708\u306b\u3066\u4e0d\u52d5\u7523\uff08\u571f\u5730\u53ca\u3073\u5efa\u7269\uff09\u3092\u58f2\u5374\u3057\u3088\u3046\u3068\u8003\u3048 […]","protected":false},"author":1,"featured_media":2306,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t

\n \u30e9\u30f3\u30af<\/p>\n<\/td>\n	\n \u91d1\u984d\u5bfe\u8c61\u7bc4\u56f2<\/p>\n<\/td>\n	\n \u56fa\u5b9a\u7a0e\u984d<\/p>\n<\/td>\n	\n \u5909\u52d5\u7a0e\u7387<\/p>\n<\/td>\n<\/tr>\n
\n A<\/p>\n<\/td>\n	\n 0.12MXN~94,072.57MXN<\/p>\n<\/td>\n	\n 207.92MXN<\/p>\n<\/td>\n	\n 0.01105<\/p>\n<\/td>\n<\/tr>\n
\n B<\/p>\n<\/td>\n	\n 94,072.58MXN~150,516.06MXN<\/p>\n<\/td>\n	\n 1,247.52MXN<\/p>\n<\/td>\n	\n 0.03315<\/p>\n<\/td>\n<\/tr>\n
\n C<\/p>\n<\/td>\n	\n 150,516.07MXN~225,773.88MXN<\/p>\n<\/td>\n	\n 3,118.80MXN<\/p>\n<\/td>\n	\n 0.05526<\/p>\n<\/td>\n<\/tr>\n
\n D<\/p>\n<\/td>\n	\n 225,773.89MXN~451,547.89MXN<\/p>\n<\/td>\n	\n 7,227.20MXN<\/p>\n<\/td>\n	\n 0.03684<\/p>\n<\/td>\n<\/tr>\n
\n E<\/p>\n<\/td>\n	\n 451,547.90MXN~1,128,869.71MXN<\/p>\n<\/td>\n	\n 15,594.00MXN<\/p>\n<\/td>\n	\n 0.03530<\/p>\n<\/td>\n<\/tr>\n
\n F<\/p>\n<\/td>\n	\n 1,128,869.72MXN~2,257,739.43MXN<\/p>\n<\/td>\n	\n 39,504.80MXN<\/p>\n<\/td>\n	\n 0.04328<\/p>\n<\/td>\n<\/tr>\n
\n G<\/p>\n<\/td>\n	\n 2,257,739.44MXN~4,349,334.30MXN<\/p>\n<\/td>\n	\n 88,366.00MXN<\/p>\n<\/td>\n	\n 0.04722<\/p>\n<\/td>\n<\/tr>\n
\n H<\/p>\n<\/td>\n	\n 4,349,334.31MXN~11,326,391.96MXN<\/p>\n<\/td>\n	\n 187,128.00MXN<\/p>\n<\/td>\n	\n 0.04768<\/p>\n<\/td>\n<\/tr>\n
\n I<\/p>\n<\/td>\n	\n 11,326,391.97MXN~20,887,467.14MXN<\/p>\n<\/td>\n	\n 519,800.00MXN<\/p>\n<\/td>\n	\n 0.04812<\/p>\n<\/td>\n<\/tr>\n
\n J<\/p>\n<\/td>\n	\n 20,887,467.15MXN\u4ee5\u4e0a<\/p>\n<\/td>\n	\n 981,000.00MXN<\/p>\n<\/td>\n	\n 0.04997<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \u8a08\u7b97\u65b9\u6cd5\uff1a\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u306b\u3088\u308a\u30e9\u30f3\u30af\u3092\u5206\u3051\u30e9\u30f3\u30af\u306b\u5408\u3063\u305f\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002 \u56fa\u5b9a\u7a0e\u984d\u3000\uff0b\u3000\uff08\u571f\u5730\u306e\u8a55\u4fa1\u984d×\u5909\u52d5\u7a0e\u7387\uff09<\/p>\n \u203b\u30e1\u30ad\u30b7\u30b3\u30b7\u30c6\u30a3\u7a0e\u52d9\u57fa\u672c\u6cd5 (Codigo Fiscal de Ciudad de Mexico )113\u6761<\/p>\n <\/p>\n \u307e\u305f\u3053\u308c\u3082\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u591a\u304f\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u6240\u6709\u7a0e\u306e\u652f\u6255\u671f\u9650\u306f\u30013\u6708\u672b\u306b1\u5e74\u9593\u5206\u306e\u652f\u6255\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3068\u30012\u6708\u306b\u58f2\u5374\u3059\u308b\u3068\u3044\u3046\u4e8b\u3067\u3059\u306e\u3067\u30012\u6708\u672b\u307e\u3067\u306e2\u30f6\u6708\u5206\u306f\u58f2\u5374\u3059\u308b\u5074\u304c\u4e0d\u52d5\u7523\u6240\u6709\u7a0e\u3092\u304a\u652f\u6255\u3044\u3057\u3001\u6b8b\u308a\u306e10\u30f6\u6708\u5206\u306f\u53d6\u5f97\u3059\u308b\u5074\u304c\u304a\u652f\u6255\u3044\u3059\u308b\u306e\u304c\u76f8\u5fdc\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u307e\u305a\u306f\u516c\u8a3c\u5f79\u5834\u306b\u305d\u308c\u304c\u53ef\u80fd\u304b\u3092\u78ba\u8a8d\u3059\u308b\u306e\u3068\u58f2\u8cb7\u53d6\u5f15\u3092\u884c\u3046\u5f53\u4e8b\u8005\u9593\u3067\u8a71\u3057\u5408\u3046\u4e8b\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \u305d\u306e\u4ed6\u306e\u6ce8\u610f\u70b9\u3068\u3057\u307e\u3057\u3066\u306f\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n <\/p>\n \u6e21\u8fba \u5bdb<\/p>\n $\"\"$ <\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002 \u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002 \u8cea\u554f\uff09 2018\u5e742\u6708\u306b\u3066\u4e0d\u52d5\u7523\uff08\u571f\u5730\u53ca\u3073\u5efa\u7269\uff09\u3092\u58f2\u5374\u3057\u3088\u3046\u3068\u8003\u3048 […]","protected":false},"author":1,"featured_media":2306,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t