{"id":1853,"date":"2025-12-07T17:20:05","date_gmt":"2025-12-07T17:20:05","guid":{"rendered":"https:\/\/uja.in\/jp\/?p=1853"},"modified":"2026-03-22T14:27:43","modified_gmt":"2026-03-22T14:27:43","slug":"how-to-avoid-unwanted-liabilities-as-per-the-income-tax-act","status":"publish","type":"post","link":"https:\/\/uja.in\/jp\/blog\/taxation-times\/how-to-avoid-unwanted-liabilities-as-per-the-income-tax-act\/","title":{"rendered":"\u8d08\u4e0e\u7a0e\u306e\u30eb\u30fc\u30eb\uff1a\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u4e0d\u8981\u306a\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1853\" class=\"elementor elementor-1853\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-083e7d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"083e7d1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-010e293\" data-id=\"010e293\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-74085af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74085af\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7416c00\" data-id=\"7416c00\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bedf3b7 elementor-widget elementor-widget-heading\" data-id=\"bedf3b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taxation <span style=\"color: #ee1122\">Times  <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ca75ca elementor-widget elementor-widget-heading\" data-id=\"9ca75ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u8d08\u4e0e\u7a0e\u306b<span style=\"color: #ee1122\">\u95a2\u3059\u308b\u30eb\u30fc\u30eb \n<\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43d3ccc elementor-widget elementor-widget-image\" data-id=\"43d3ccc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"198\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/12\/Gift-Tax-Rules-How-to-Avoid-Unwanted-Liabilities-as-per-the-Income-Tax-Act.jpg\" class=\"attachment-full size-full wp-image-1862\" alt=\"Gift-Tax-Rules-How-to-Avoid-Unwanted-Liabilities-as-per-the-Income-Tax-Act\" srcset=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/12\/Gift-Tax-Rules-How-to-Avoid-Unwanted-Liabilities-as-per-the-Income-Tax-Act.jpg 800w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/12\/Gift-Tax-Rules-How-to-Avoid-Unwanted-Liabilities-as-per-the-Income-Tax-Act-300x74.jpg 300w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/12\/Gift-Tax-Rules-How-to-Avoid-Unwanted-Liabilities-as-per-the-Income-Tax-Act-768x190.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-19734f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19734f8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a4ba0bf\" data-id=\"a4ba0bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39cc610 elementor-widget elementor-widget-heading\" data-id=\"39cc610\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction <span style=\"color: #ee1122\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aef3a66 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"aef3a66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3a7f375 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a7f375\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-274f996\" data-id=\"274f996\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8400c13 elementor-author-box--layout-image-above elementor-author-box--align-center elementor-widget elementor-widget-author-box\" data-id=\"8400c13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/01\/Anjali-Darak-Manager-Direct-Tax.png\" alt=\"Picture of by Anjali Darak\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h6 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tby Anjali Darak\t\t\t\t\t\t<\/h6>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Manager - Direct Tax<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f38686a\" data-id=\"f38686a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d80a995 elementor-widget elementor-widget-text-editor\" data-id=\"d80a995\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u8d08\u308a\u7269\u306f\u3001\u611b\u60c5\u3084\u656c\u610f\u3001\u305d\u3057\u3066\u597d\u610f\u3092\u8c61\u5fb4\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u8a95\u751f\u65e5\u3084\u7d50\u5a5a\u5f0f\u3001\u611f\u8b1d\u306e\u6c17\u6301\u3061\u3092\u793a\u3059\u5834\u9762\u306a\u3069\u3067\u3088\u304f\u4ea4\u63db\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u7a0e\u5236\u306e\u89b3\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u3059\u3079\u3066\u306e\u8d08\u308a\u7269\u304c\u300c\u975e\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8d08\u308a\u7269\u306e\u4fa1\u5024\u3084\u76f8\u624b\u3001\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u30011961\u5e74\u6240\u5f97\u7a0e\u6cd5\u306e\u3082\u3068\u3067\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u3092\u3001\u591a\u304f\u306e\u7d0d\u7a0e\u8005\u306f\u77e5\u308a\u307e\u305b\u3093\u3002\u6cd5\u5f8b\u4e0a\u3001\u3044\u304f\u3064\u304b\u306e\u8d08\u308a\u7269\u306f\u53d7\u53d6\u4eba\u306e\u300c\u6240\u5f97\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u8d08\u4e0e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<\/p><p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30a4\u30f3\u30c9\u306e\u8d08\u4e0e\u7a0e\u30eb\u30fc\u30eb\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8d08\u308a\u7269\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u3001\u3069\u3093\u306a\u514d\u9664\u304c\u3042\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u4e0d\u8981\u306a\u7a0e\u8ca0\u62c5\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p><p>\u3053\u306e\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002\u00a0<\/p><p>\u307e\u305f\u3001\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001<a href=\"mailto:info@uja.in\"><span style=\"color: #0000ff;\">info@uja.in<\/span><\/a>\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p><p>UJA Tax Team<\/p><p style=\"text-align: right;\">2025\u5e7412\u6708\u4f5c\u6210<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-817ac26 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"817ac26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-95b6013 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95b6013\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-3de6445\" data-id=\"3de6445\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-459d9bd elementor-widget elementor-widget-heading\" data-id=\"459d9bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u8d08\u4e0e\u7a0e\u306e\u30eb\u30fc\u30eb\uff1a\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f<span style=\"color: #ee1122\">\u4e0d\u8981\u306a\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-500d3e5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"500d3e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f3f4a3 elementor-widget elementor-widget-text-editor\" data-id=\"0f3f4a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u8d08\u4e0e\u306f\u3001\u796d\u308a\u3084\u7d50\u5a5a\u5f0f\u3001\u500b\u4eba\u7684\u306a\u7bc0\u76ee\u306a\u3069\u3067\u3001\u611b\u60c5\u3084\u611f\u8b1d\u306e\u6c17\u6301\u3061\u3092\u8868\u3059\u624b\u6bb5\u3068\u3057\u3066\u4e00\u822c\u7684\u3067\u3059\u3002\u3057\u304b\u3057\u591a\u304f\u306e\u7d0d\u7a0e\u8005\u306f\u3001\u8d08\u308a\u7269\u304c\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u6240\u5f97\u7a0e\u6cd5\uff081961\u5e74\uff09\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u4f34\u3046\u3053\u3068\u3092\u898b\u843d\u3068\u3057\u304c\u3061\u3067\u3059\u3002\u8d08\u4e0e\u306b\u3069\u306e\u3088\u3046\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u3001\u307e\u305f\u3069\u306e\u3088\u3046\u306b\u9069\u5207\u306b\u6271\u3048\u3070\u3088\u3044\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u8981\u306a\u7a0e\u8ca0\u62c5\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a22075f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a22075f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-fdfdb6a\" data-id=\"fdfdb6a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db97c90 elementor-widget elementor-widget-heading\" data-id=\"db97c90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. \u6240\u5f97\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8d08\u4e0e\u3068\u306f<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9657456 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9657456\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc81e50 elementor-widget elementor-widget-text-editor\" data-id=\"cc81e50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c56\u6761(2)(x)\u306b\u3088\u308b\u3068\u3001\u300c\u91d1\u92ad\u3001\u52d5\u7523\u3001\u4e0d\u52d5\u7523\u3092\u4ee3\u4fa1\u306a\u3057\u3001\u307e\u305f\u306f\u8457\u3057\u304f\u4f4e\u3044\u4ee3\u4fa1\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u300d\u304c\u300c\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p><p>\u305d\u3057\u3066 \u8d08\u308a\u7269\u306e\u53d7\u53d6\u4eba\u304c\u3001\u305d\u306e\u4fa1\u5024\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059 \u2015 \u305f\u3060\u3057\u3001\u514d\u7a0e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6de995 elementor-widget elementor-widget-heading\" data-id=\"f6de995\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. 50,000\u30eb\u30d4\u30fc\u306e\u95be\u5024\u30eb\u30fc\u30eb<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffb33b8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ffb33b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92a5d93 elementor-widget elementor-widget-text-editor\" data-id=\"92a5d93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8d08\u4e0e\uff08\u73fe\u91d1\u3001\u52d5\u7523\u3001\u4e0d\u52d5\u7523\uff09\u306e \u5408\u8a08\u984d\u304c50,000\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e \u5408\u8a08\u984d\u5168\u4f53\u304c\u300c\u305d\u306e\u4ed6\u306e\u6240\u5f97\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61 \u3068\u306a\u308a\u307e\u3059\u3002<\/p><p>\u4f8b\uff1a6\u6708\u306b\u53cb\u4eba\u304b\u308940,000\u30eb\u30d4\u30fc\u3092\u53d7\u3051\u53d6\u308a\u300112\u6708\u306b\u5225\u306e\u53cb\u4eba\u304b\u308920,000\u30eb\u30d4\u30fc\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u5408\u8a0860,000\u30eb\u30d4\u30fc\u3068\u306a\u308a50,000\u3092\u8d85\u3048\u308b\u305f\u3081 \u5168\u984d60,000\u30eb\u30d4\u30fc\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51d98e7 elementor-widget elementor-widget-heading\" data-id=\"51d98e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. \u5b8c\u5168\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u8d08\u308a\u7269<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59061b3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"59061b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60de28d elementor-widget elementor-widget-text-editor\" data-id=\"60de28d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u5e78\u3044\u306b\u3082\u3001\u3059\u3079\u3066\u306e\u8d08\u4e0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6cd5\u5f8b\u3067\u306f\u3001\u7279\u5b9a\u306e\u89aa\u65cf\u3084\u7279\u5225\u306a\u6a5f\u4f1a\u3067\u53d7\u3051\u53d6\u3063\u305f\u8d08\u308a\u7269\u306b\u306f\u514d\u7a0e\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002<\/p><ul><li><strong>\u89aa\u65cf\u304b\u3089\u306e\u8d08\u308a\u7269\uff08\u5168\u984d\u975e\u8ab2\u7a0e\uff09<\/strong><br \/>\u4ee5\u4e0b\u306e\u89aa\u65cf\u304b\u3089\u306e\u8d08\u4e0e\u306f\u3001\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u5b8c\u5168\u975e\u8ab2\u7a0e\u3067\u3059<\/li><li style=\"list-style-type: none;\"><ul><li>\u914d\u5076\u8005<\/li><li>\u81ea\u5206\u306e\u5144\u5f1f\u59c9\u59b9<\/li><li>\u914d\u5076\u8005\u306e\u5144\u5f1f\u59c9\u59b9<\/li><li>\u81ea\u5206\u307e\u305f\u306f\u914d\u5076\u8005\u306e\u89aa\u306e\u5144\u5f1f\u59c9\u59b9<\/li><li>\u81ea\u5206\u307e\u305f\u306f\u914d\u5076\u8005\u306e\u76f4\u7cfb\u8840\u65cf\uff08\u89aa\u3001\u7956\u7236\u6bcd\u3001\u5b50\u3001\u5b6b\u306a\u3069\uff09<\/li><li>\u4e0a\u8a18\u306e\u8005\u306e\u914d\u5076\u8005<\/li><\/ul><\/li><\/ul><p style=\"padding-left: 40px;\">\u203b\u3044\u3068\u3053\u3001\u53cb\u4eba\u3001\u9060\u3044\u89aa\u621a\u306f\u514d\u9664\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p><ul><li><strong>\u7279\u5b9a\u306e\u6a5f\u4f1a\u3067\u306e\u8d08\u4e0e<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">\u4ee5\u4e0b\u306f\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u5168\u984d\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059<\/p><ul><li style=\"list-style-type: none;\"><ul><li>\u672c\u4eba\u306e\u7d50\u5a5a\u306e\u969b\u306b\u53d7\u3051\u53d6\u3063\u305f\u8d08\u4e0e<\/li><li>\u907a\u8a00\u3084\u76f8\u7d9a\u306b\u3088\u308b\u8d08\u4e0e<\/li><li>\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u3092\u898b\u8d8a\u3057\u3066\u4e0e\u3048\u3089\u308c\u305f\u8d08\u4e0e<\/li><li>\u5730\u65b9\u81ea\u6cbb\u4f53\u3084\u767b\u9332\u6e08\u307f\u6148\u5584\u56e3\u4f53\u304b\u3089\u306e\u8d08\u4e0e\uff0812A\/12AB\u300110(23C)\uff09<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c6d3a0 elementor-widget elementor-widget-heading\" data-id=\"3c6d3a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. \u52d5\u7523\u30fb\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78d7544 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"78d7544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9075b7 elementor-widget elementor-widget-text-editor\" data-id=\"f9075b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u3001\u91d1\u92ad\u306e\u8d08\u4e0e\u3068\u8cc7\u7523\u306e\u8d08\u4e0e\u3092\u533a\u5225\u3057\u3066\u3044\u307e\u3059\uff1a<\/p><table><tbody><tr><td width=\"216\"><p><strong>\u8d08\u4e0e\u306e\u7a2e\u985e<\/strong><\/p><\/td><td width=\"228\"><p><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6761\u4ef6<\/strong><\/p><\/td><td width=\"156\"><p><strong>\u8a55\u4fa1\u57fa\u6e96<\/strong><\/p><\/td><\/tr><tr><td width=\"216\"><p>\u73fe\u91d1\uff08\u632f\u8fbc\u30fb\u5c0f\u5207\u624b\u542b\u3080\uff09<\/p><\/td><td width=\"228\"><p>\u5408\u8a08\u984d\u304c50,000\u30eb\u30d4\u30fc\u3092\u8d85\u5f97\u308b\u5834\u5408<\/p><\/td><td width=\"156\"><p>\u7dcf\u984d<\/p><\/td><\/tr><tr><td width=\"216\"><p>\u4e0d\u52d5\u7523\uff08\u571f\u5730\u3001\u5bb6\u5c4b\u306a\u3069\uff09<\/p><\/td><td width=\"228\"><p>\u7121\u511f\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u3067\u3001\u5370\u7d19\u7a0e\u8a55\u4fa1\u984d\u304c50,000\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u5834\u5408<\/p><\/td><td width=\"156\"><p>\u5370\u7d19\u7a0e\u8a55\u4fa1\u984d<\/p><\/td><\/tr><tr><td width=\"216\"><p>\u4e0d\u52d5\u7523\uff08\u4f4e\u3044\u4ee3\u4fa1\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\uff09<\/p><\/td><td width=\"228\"><p>\u5370\u7d19\u7a0e\u8a55\u4fa1\u984d\u3068\u5b9f\u969b\u306e\u652f\u6255\u984d\u306e\u5dee\u304c50,000\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u5834\u5408<\/p><\/td><td width=\"156\"><p>\u5dee\u984d<\/p><\/td><\/tr><tr><td width=\"216\"><p>\u52d5\u7523\uff08\u5b9d\u77f3\u3001\u682a\u5f0f\u3001\u7d75\u753b\u306a\u3069\uff09<\/p><\/td><td width=\"228\"><p>\u7121\u511f\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u3067\u3001\u516c\u6b63\u5e02\u5834\u4fa1\u5024\u304c50,000\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u5834\u5408<\/p><\/td><td width=\"156\"><p>\u516c\u6b63\u5e02\u5834\u4fa1\u5024<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a161224 elementor-widget elementor-widget-heading\" data-id=\"a161224\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">5. \u30af\u30e9\u30d3\u30f3\u30b0\u898f\u5b9a\uff08\u6240\u5f97\u5408\u7b97\u898f\u5b9a\uff09\u306b\u6ce8\u610f<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae3e43e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ae3e43e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac1b1f4 elementor-widget elementor-widget-text-editor\" data-id=\"ac1b1f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u914d\u5076\u8005\u3084\u672a\u6210\u5e74\u306e\u5b50\u3078\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3001\u305d\u3053\u304b\u3089\u751f\u3058\u308b\u53ce\u5165\uff08\u5229\u606f\u3001\u5bb6\u8cc3\u3001\u914d\u5f53\u306a\u3069\uff09\u306f\u8d08\u4e0e\u8005\u306e\u6240\u5f97\u306b\u5408\u7b97\u3055\u308c\u308b \u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\uff08\u6240\u5f97\u7a0e\u6cd560\u301c64\u6761\uff09\u3002<\/p><p>\u3053\u308c\u306f\u300c\u5bb6\u65cf\u306e\u4f4e\u7a0e\u7387\u8005\u306b\u8cc7\u7523\u3092\u79fb\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u300d\u306e\u3092\u9632\u3050\u305f\u3081\u306e\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fab2d12 elementor-widget elementor-widget-heading\" data-id=\"fab2d12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">6. \u8d08\u4e0e\u7a0e\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u8ce2\u3044\u65b9\u6cd5<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c84f02 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4c84f02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43fe569 elementor-widget elementor-widget-text-editor\" data-id=\"43fe569\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>\u8a18\u9332\u3092\u6b8b\u3059<\/strong>\uff1a\u53d6\u5f15\u306e\u6b63\u5f53\u6027\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3084\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u306a\u3069\u3092\u9069\u5207\u306b\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044<\/li><li><strong>\u89aa\u65cf\u304b\u3089\u306e\u8d08\u4e0e\u3092\u512a\u5148<\/strong>\uff1a\u8fd1\u3057\u3044\u89aa\u65cf\u304b\u3089\u306e\u8d08\u4e0e\u306f\u975e\u8ab2\u7a0e\u306a\u306e\u3067\u3001\u8cc7\u7523\u3092\u5171\u6709\u3059\u308b\u5b89\u5168\u3067\u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u65b9\u6cd5\u3067\u3059<\/li><li><strong>\u73fe\u91d1\u306e\u983b\u7e41\u306a\u8d08\u4e0e\u306f\u907f\u3051\u308b<\/strong>\uff1a\u591a\u984d\u3001\u307e\u305f\u306f\u7e70\u308a\u8fd4\u3057\u306e\u73fe\u91d1\u8d08\u4e0e\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u304a\u3088\u3073\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\u898f\u5b9a\u306b\u304a\u3044\u3066\u3001\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/li><li><strong>\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8003\u616e\u3059\u308b<\/strong>\uff1a\u4f1a\u8a08\u5e74\u5ea6\u3092\u8003\u616e\u3057\u3066\u8d08\u4e0e\u3092\u8a08\u753b\u3059\u308b\u306a\u3069\u3001\u5e74\u9593\u306e\u8d08\u4e0e\u984d\u309250,000\u30eb\u30d4\u30fc\u306e\u9650\u5ea6\u984d\u5185\u306b\u53ce\u3081\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046<\/li><li><strong>\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6a5f\u4f1a\u3092\u6d3b\u7528<\/strong>\uff1a\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u7d50\u5a5a\u3084\u76f8\u7d9a\u6642\u306f\u3001\u8cc7\u7523\u79fb\u8ee2\u306b\u6700\u9069\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3059\u3002<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9cc1f53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9cc1f53\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ba05511\" data-id=\"ba05511\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5200fe elementor-widget elementor-widget-heading\" data-id=\"d5200fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u307e\u3068\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5926666 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5926666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2add734 elementor-widget elementor-widget-text-editor\" data-id=\"2add734\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u8d08\u308a\u7269\u3092\u3082\u3089\u3046\u306e\u306f\u3046\u308c\u3057\u3044\u3053\u3068\u3067\u3059\u3057\u3001\u30d7\u30ec\u30bc\u30f3\u30c8\u3059\u308b\u65b9\u3082\u826f\u3044\u3053\u3068\u3067\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u300c\u6240\u5f97\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308b\u3053\u3068\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u6240\u5f97\u7a0e\u6cd5\u7b2c56\u6761(2)(\u00d7)\u3092\u7406\u89e3\u3057\u3001\u8d08\u4e0e\u3092 \u9069\u5207\u306b\u884c\u3046\u3053\u3068\u3067\u3001\u4e0d\u8981\u306a\u7a0e\u8ca0\u62c5\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p><p>\u307e\u305f\u3001\u5927\u304d\u306a\u8d08\u4e0e\u3084\u8907\u96d1\u306a\u8cc7\u7523\u79fb\u8ee2\u3092\u3059\u308b\u969b\u306f\u3001\u7a0e\u52d9\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p><p><!--EndFragment --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxation Times \u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb Introduction \u8d08\u308a\u7269\u306f\u3001\u611b\u60c5\u3084\u656c\u610f\u3001\u305d\u3057\u3066\u597d\u610f\u3092\u8c61\u5fb4\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u8a95\u751f\u65e5\u3084\u7d50\u5a5a\u5f0f\u3001\u611f\u8b1d\u306e\u6c17\u6301\u3061\u3092\u793a\u3059\u5834\u9762\u306a\u3069\u3067\u3088\u304f\u4ea4\u63db\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u7a0e\u5236\u306e\u89b3\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u3059\u3079\u3066\u306e\u8d08\u308a\u7269\u304c\u300c\u975e\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8d08\u308a\u7269\u306e\u4fa1\u5024\u3084\u76f8\u624b\u3001\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u30011961\u5e74\u6240\u5f97\u7a0e\u6cd5\u306e\u3082\u3068\u3067\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u3092\u3001\u591a\u304f\u306e\u7d0d\u7a0e\u8005\u306f\u77e5\u308a\u307e\u305b\u3093\u3002\u6cd5\u5f8b\u4e0a\u3001\u3044\u304f\u3064\u304b\u306e\u8d08\u308a\u7269\u306f\u53d7\u53d6\u4eba\u306e\u300c\u6240\u5f97\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u8d08\u4e0e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30a4\u30f3\u30c9\u306e\u8d08\u4e0e\u7a0e\u30eb\u30fc\u30eb\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8d08\u308a\u7269\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u3001\u3069\u3093\u306a\u514d\u9664\u304c\u3042\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u4e0d\u8981\u306a\u7a0e\u8ca0\u62c5\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002\u00a0 \u307e\u305f\u3001\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001info@uja.in\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002 UJA Tax Team 2025\u5e7412\u6708\u4f5c\u6210 \u8d08\u4e0e\u7a0e\u306e\u30eb\u30fc\u30eb\uff1a\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u4e0d\u8981\u306a\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5 \u8d08\u4e0e\u306f\u3001\u796d\u308a\u3084\u7d50\u5a5a\u5f0f\u3001\u500b\u4eba\u7684\u306a\u7bc0\u76ee\u306a\u3069\u3067\u3001\u611b\u60c5\u3084\u611f\u8b1d\u306e\u6c17\u6301\u3061\u3092\u8868\u3059\u624b\u6bb5\u3068\u3057\u3066\u4e00\u822c\u7684\u3067\u3059\u3002\u3057\u304b\u3057\u591a\u304f\u306e\u7d0d\u7a0e\u8005\u306f\u3001\u8d08\u308a\u7269\u304c\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u6240\u5f97\u7a0e\u6cd5\uff081961\u5e74\uff09\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u4f34\u3046\u3053\u3068\u3092\u898b\u843d\u3068\u3057\u304c\u3061\u3067\u3059\u3002\u8d08\u4e0e\u306b\u3069\u306e\u3088\u3046\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u3001\u307e\u305f\u3069\u306e\u3088\u3046\u306b\u9069\u5207\u306b\u6271\u3048\u3070\u3088\u3044\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u8981\u306a\u7a0e\u8ca0\u62c5\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 1. \u6240\u5f97\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8d08\u4e0e\u3068\u306f \u6240\u5f97\u7a0e\u6cd5\u7b2c56\u6761(2)(x)\u306b\u3088\u308b\u3068\u3001\u300c\u91d1\u92ad\u3001\u52d5\u7523\u3001\u4e0d\u52d5\u7523\u3092\u4ee3\u4fa1\u306a\u3057\u3001\u307e\u305f\u306f\u8457\u3057\u304f\u4f4e\u3044\u4ee3\u4fa1\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u300d\u304c\u300c\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002 \u305d\u3057\u3066 \u8d08\u308a\u7269\u306e\u53d7\u53d6\u4eba\u304c\u3001\u305d\u306e\u4fa1\u5024\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059 \u2015 \u305f\u3060\u3057\u3001\u514d\u7a0e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002 2. 50,000\u30eb\u30d4\u30fc\u306e\u95be\u5024\u30eb\u30fc\u30eb 1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8d08\u4e0e\uff08\u73fe\u91d1\u3001\u52d5\u7523\u3001\u4e0d\u52d5\u7523\uff09\u306e 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