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{"id":687,"date":"2011-12-21T11:46:15","date_gmt":"2011-12-21T11:46:15","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e2%91%a1\/"},"modified":"2021-08-22T06:40:27","modified_gmt":"2021-08-22T06:40:27","slug":"personal-income-tax-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/personal-income-tax-2\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u2461"},"content":{"rendered":"<p><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af&quot;; FONT-SIZE: 12pt; mso-no-proof: yes\" lang=\"EN-US\"><\/p>\n<p style=\"MARGIN: 0mm 0mm 0pt\" class=\"MsoNormal\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; 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mso-hansi-font-family: Century; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin\"><\/p>\n<p><\/span><span style=\"FONT-FAMILY: '\uff2d\uff33 \u660e\u671d','serif'; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin\"><\/span><\/span><\/span><\/p>\n<p><font size=\"2\"><\/font><\/p>\n<table style=\"WIDTH: 270pt; BORDER-COLLAPSE: collapse\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"358\">\n<colgroup><\/colgroup>\n<colgroup>\n<col style=\"WIDTH: 28pt; mso-width-source: userset; mso-width-alt: 1184\" width=\"37\">\n<col style=\"WIDTH: 29pt; mso-width-source: userset; mso-width-alt: 1216\" width=\"38\">\n<col style=\"WIDTH: 85pt; mso-width-source: userset; mso-width-alt: 3616\" width=\"113\">\n<col style=\"WIDTH: 35pt; mso-width-source: userset; mso-width-alt: 1504\" width=\"47\">\n<col style=\"WIDTH: 44pt; mso-width-source: userset; mso-width-alt: 1856\" width=\"58\">\n<col style=\"WIDTH: 49pt; mso-width-source: userset; mso-width-alt: 2080\" width=\"65\"><\/colgroup>\n<tbody>\n<tr style=\"HEIGHT: 14.25pt\" height=\"19\">\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 57pt; HEIGHT: 28.5pt; BORDER-TOP: black 1.5pt solid; BORDER-RIGHT: black 1pt solid\" class=\"xl80\" height=\"38\" rowspan=\"2\" width=\"75\" colspan=\"2\"><font size=\"2\" face=\"Century\">\u3000<\/font><\/td>\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; BORDER-TOP: black 1.5pt solid; BORDER-RIGHT: black 1pt solid\" class=\"xl65\" width=\"113\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; BACKGROUND-COLOR: transparent; WIDTH: 35pt; BORDER-TOP: black 1.5pt solid; BORDER-RIGHT: black 1pt solid\" class=\"xl84\" rowspan=\"2\" width=\"47\"><font size=\"2\" face=\"Century\">\u3000<\/font><\/td>\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 44pt; BORDER-TOP: black 1.5pt solid; BORDER-RIGHT: black 1pt solid\" class=\"xl67\" width=\"58\"><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\"><font size=\"2\">\u6c38\u4f4f\u306e<\/font><span lang=\"EN-US\"><\/p>\n<p><\/span><\/font><\/td>\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 49pt; BORDER-TOP: black 1.5pt solid; BORDER-RIGHT: black 1.5pt solid\" class=\"xl69\" width=\"65\"><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\"><font size=\"2\">\u6c38\u4f4f\u306e<\/font><span lang=\"EN-US\"><\/p>\n<p><\/span><\/font><\/td>\n<\/tr>\n<tr style=\"HEIGHT: 14.25pt\" height=\"19\">\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; HEIGHT: 14.25pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl66\" height=\"19\" width=\"113\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u6709\u3059\u308b\u671f\u9593<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 44pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl68\" width=\"58\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u610f\u601d\u3042\u308a<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 49pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1.5pt solid\" class=\"xl70\" width=\"65\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u610f\u601d\u306a\u3057<\/font><\/td>\n<\/tr>\n<tr style=\"HEIGHT: 14.25pt\" height=\"19\">\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 57pt; HEIGHT: 28.5pt; BORDER-TOP: black 1pt solid; BORDER-RIGHT: black 1pt solid\" class=\"xl86\" height=\"38\" rowspan=\"2\" width=\"75\" colspan=\"2\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u4f4f\u6240\u3042\u308a<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl68\" width=\"113\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\uff15\u5e74\u8d85<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; BACKGROUND-COLOR: transparent; WIDTH: 35pt; BORDER-TOP: black; BORDER-RIGHT: black 1pt solid\" class=\"xl89\" rowspan=\"4\" width=\"47\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u5c45\u4f4f\u8005<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; BACKGROUND-COLOR: transparent; WIDTH: 44pt; BORDER-TOP: black; BORDER-RIGHT: black 1pt solid\" class=\"xl89\" rowspan=\"4\" width=\"58\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u6c38\u4f4f\u8005<\/font><\/td>\n<td style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 49pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1.5pt solid\" class=\"xl72\" width=\"65\"><font size=\"2\" face=\"Century\">\u3000<\/font><\/td>\n<\/tr>\n<tr style=\"HEIGHT: 14.25pt\" height=\"19\">\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; HEIGHT: 14.25pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl68\" height=\"19\" width=\"113\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\uff15\u5e74\u4ee5\u4e0b<\/font><\/td>\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 49pt; BORDER-TOP: #ece9d8; BORDER-RIGH\nT: black 1.5pt solid\" class=\"xl73\" width=\"65\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u975e\u6c38\u4f4f\u8005<\/font><\/td>\n<\/tr>\n<tr style=\"HEIGHT: 14.25pt\" height=\"19\">\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: black 1.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 28pt; HEIGHT: 14.25pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl74\" height=\"19\" width=\"37\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u4f4f\u6240<\/font><\/td>\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 29pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl71\" width=\"38\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u5c45\u6240<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl68\" width=\"113\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\uff15\u5e74\u8d85<\/font><\/td>\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 49pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1.5pt solid\" class=\"xl78\" width=\"65\"><font size=\"2\" face=\"Century\">\u3000<\/font><\/td>\n<\/tr>\n<tr style=\"HEIGHT: 14.25pt\" height=\"19\">\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: black 1.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 28pt; HEIGHT: 14.25pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl74\" height=\"19\" width=\"37\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u306a\u3057<\/font><\/td>\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 29pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl71\" width=\"38\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u3042\u308a<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl68\" width=\"113\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\uff11\u5e74\u4ee5\u4e0a\uff15\u5e74\u4ee5\u4e0b<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 49pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1.5pt solid\" class=\"xl70\" width=\"65\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u975e\u6c38\u4f4f\u8005<\/font><\/td>\n<\/tr>\n<tr style=\"HEIGHT: 14.25pt\" height=\"19\">\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: black 1.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 28pt; HEIGHT: 14.25pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl75\" height=\"19\" width=\"37\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u3000<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 29pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl77\" width=\"38\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u3000<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl68\" width=\"113\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\uff11\u5e74\u672a\u6e80<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1.5pt solid; BORDER-LEFT: black 1pt solid; BACKGROUND-COLOR: transparent; WIDTH: 128pt; BORDER-TOP: black 1pt solid; BORDER-RIGHT: black 1.5pt solid\" class=\"xl93\" rowspan=\"3\" width=\"170\" colspan=\"3\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u975e\u5c45\u4f4f\u8005<\/font><\/td>\n<\/tr>\n<tr style=\"HEIGHT: 13.5pt\" height=\"18\">\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: black 1.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 28pt; HEIGHT: 13.5pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl75\" height=\"18\" width=\"37\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u3000<\/font><\/td>\n<td style=\"BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 29pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl71\" width=\"38\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u5c45\u6240<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1.5pt solid; BORDER-LEFT: black 1pt solid; BACKGROUND-COLOR: transparent; WIDTH: 85pt; BORDER-TOP: black; BORDER-RIGHT: black 1pt solid\" class=\"xl89\" rowspan=\"2\" width=\"113\"><font face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\"><font size=\"2\">\uff0d<span style=\"mso-spacerun: yes\">&nbsp;<\/span><\/font><\/font><\/td>\n<\/tr>\n<tr style=\"HEIGHT: 14.25pt\" height=\"19\">\n<td style=\"BORDER-BOTTOM: black 1.5pt solid; BORDER-LEFT: black 1.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 28pt; HEIGHT: 14.25pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl76\" height=\"19\" width=\"37\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u3000<\/font><\/td>\n<td style=\"BORDER-BOTTOM: black 1.5pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 29pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid\" class=\"xl79\" width=\"38\"><font size=\"2\" face=\"\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af\">\u306a\u3057<\/font><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/span><\/font><\/span><\/p>\n<p><font size=\"3\"><\/p>\n<p style=\"MARGIN: 0mm 0mm 0pt\" class=\"MsoNormal\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin\"><\/p>\n<p><font size=\"2\"><\/p>\n<p><\/font><\/span><\/p>\n<p><\/p>\n<p style=\"MARGIN: 0mm 0mm 0pt\" class=\"MsoNormal\"><font size=\"2\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin\">\u30d9\u30c8\u30ca\u30e0\u3068\u65e5\u672c\u306e\u4e21\u56fd\u3067\u8ab2\u7a0e\u304c\u3055\u308c\u305f\u5834\u5408\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u5206\u306e\u7a0e\u984d\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u4e8c\u91cd\u8ab2\u7a0e\u306e\u554f\u984c\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u65e5\u8d8a\u79df\u7a0e\u6761\u7d04\u7b2c<\/span><span lang=\"EN-US\"><font face=\"Century\">4<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin\">\u6761\u7b2c<\/span><span lang=\"EN-US\"><font face=\"Century\">2<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin\">\u9805\u3067\u306f\u3001\u3069\u3061\u3089\u306e\u56fd\u306e\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u4e0b\u8a18\u306e\u9806\u5e8f\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/font><\/p>\n<p><\/p>\n<p style=\"MARGIN: 0mm 0mm 0pt\" class=\"MsoNormal\"><span lang=\"EN-US\"><\/p>\n<p><\/span><\/p>\n<p><\/p>\n<p style=\"TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: -18pt; MARGIN: 0mm 0mm 0pt 18pt; mso-list: l0 level1 lfo1\" class=\"Default\"><span style=\"FONT-SIZE: 10.5pt; mso-fareast-font-family: Century; mso-fareast-theme-font: minor-latin; mso-bidi-font-family: Century; mso-bidi-theme-font: minor-latin\" lang=\"EN-US\"><span style=\"mso-list: Ignore\">\u2460<span style=\"FONT: 7pt &quot;Times New Roman&quot;\">&nbsp;<\/span><\/span><\/span><span style=\"FONT-SIZE: 10.5pt\">\u6052\u4e45\u7684\u4f4f\u5c45\u304c\u6240\u5728\u3059\u308b\u7de0\u7d04\u56fd<\/span><span style=\"FONT-FAMILY: &quot;Times New Roman&quot;,&quot;serif&quot;; FONT-SIZE: 7pt\" lang=\"EN-US\">2<\/span><span style=\"FONT-SIZE: 10.5pt; mso-hansi-font-family: &quot;Times New Roman&quot;\">\u306e\u5c45\u4f4f\u8005\u3068\u307f\u306a\u3059\u3002\u6052\u4e45\u7684\u4f4f\u5c45\u304c\u53cc\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4eba\u7684\u53ca\u3073\u7d4c\u6e08\u7684\u95a2\u4fc2\u304c\u3088\u308a\u5bc6\u63a5\u306a\u7de0\u7d04\u56fd\uff08\u91cd\u8981\u306a\u5229\u5bb3\u95a2\u4fc2\u306e\u4e2d\u5fc3\u304c\u3042\u308b\u56fd\uff09\u306e\u5c45\u4f4f\u8005\u3068\u307f\u306a\u3059\u3002<\/span><span style=\"FONT-SIZE: 10.5pt\" lang=\"EN-US\"><br style=\"mso-special-character: line-break\"><br \/><br style=\"mso-special-character: line-break\"><\/p>\n<p><\/span><\/p>\n<p><\/p>\n<p style=\"TEXT-JUSTIFY: inter-ideograph; 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