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\n\u3053\u306e\u5236\u5ea6\u304c\u201c\u7bc0\u7a0e\u201d\u306b\u306a\u308b\u7406\u7531\u306f\u201c\u305d\u306e\u5168\u984d\u304c\u300c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u300d\u3068\u3057\u3066\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u201d\u305f\u3081\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u652f\u6255\u3063\u305f\u639b\u91d1\u3092\u3001\u7d4c\u8cbb\u3068\u540c\u3058\u69d8\u306b\u4e8b\u696d\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u3067\u3059\u3002
\n\uff1c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\uff1e
\nhttp:\/\/www.smrj.go.jp\/skyosai\/index.html<\/a><\/p>\n

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\nhttps:\/\/www.nta.go.jp\/shiraberu\/sodan\/sodanshitsu\/9200.htm<\/a>
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