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<\/div>\n

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\nhttps:\/\/www.nta.go.jp\/taxes\/sake\/yushutsu\/chosa\/pdf\/r03.pdf<\/a><\/p>\n

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\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5e02\u5834\u8abf\u67fb<\/h3>\n
<\/div>\n

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\u9152\u985e\u306e\u6d88\u8cbb\u52d5\u5411<\/h3>\n

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EC\u5e02\u5834\u306f\u4eca\u5f8c\u306b\u671f\u5f85<\/h3>\n

\u9152\u985e\u306e\u5c0f\u58f2\u308a\u3067\u306e\u8cfc\u5165\u306f\u3001\u7d0490%\u304c\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u3084\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\u7b49\u306e\u5e97\u8217\u8ca9\u58f2\u3067\u3059\u3002\u307e\u3060\u30b7\u30a7\u30a2\u3068\u3057\u3066\u306f\u5c0f\u3055\u3044\u3082\u306e\u306e\u3001EC\u306b\u3088\u308b\u9152\u985e\u8ca9\u58f2\u3082\u8fd1\u5e74\u6210\u9577\u3092\u898b\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\n

EC\u3067\u306f\u3001\u30ef\u30a4\u30f3\u306e\u8ca9\u58f2\u6bd4\u7387\u304c\u9ad8\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u8fd1\u5e74\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u306f\u591a\u304f\u306e\u8d8a\u5883EC\u30b5\u30a4\u30c8\u304c\u9032\u51fa\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u591a\u304f\u3067\u65e5\u672c\u9152\u3084\u713c\u914e\u3001\u30a6\u30a4\u30b9\u30ad\u30fc\u3068\u3044\u3063\u305f\u65e5\u672c\u7523\u306e\u9152\u985e\u3092\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4f4e\u4fa1\u683c\u5e2f\u98f2\u98df\u30c1\u30a7\u30fc\u30f3\u5e97\u3078\u306e\u6d78\u900f\u306f\u3053\u308c\u304b\u3089<\/h3>\n

\u98f2\u98df\u5e97\u306b\u3064\u3044\u3066\u306f\u3001\u30d5\u30fc\u30c9\u30b5\u30fc\u30d3\u30b9\u696d\u754c\u306e\u58f2\u308a\u4e0a\u3052\u30c8\u30c3\u30d715\u793e\u306e\u3046\u3061\u3001\u9152\u985e\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u306e\u306f4\u793e\u3067\u3059\u3002\u65e5\u672c\u98df\u30ec\u30b9\u30c8\u30e9\u30f3\u306e\u6570\u306f\u30ec\u30b9\u30c8\u30e9\u30f3\u5168\u4f53\u306e\u7d044\u5206\u306e1\u3092\u5360\u3081\u30012013\u5e74\u304b\u3089\u5e74\u7387+6%\u3067\u63a8\u79fb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u65e5\u672c\u98df\u30ec\u30b9\u30c8\u30e9\u30f3\u3067\u3042\u308c\u3070\u3001\u65e5\u672c\u7523\u9152\u985e\u306e\u53d6\u308a\u6271\u3044\u306b\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u65e5\u672c\u9152\u306b\u95a2\u3057\u3066\u306f\u3001\u72ec\u7acb\u7cfb\u306e\u5e97\u8217\u3067\u306f\u53d6\u308a\u63c3\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u4e00\u65b9\u3001\u4f4e\u4fa1\u683c\u306e\u30c1\u30a7\u30fc\u30f3\u7cfb\u3067\u306e\u53d6\u308a\u6271\u3044\u306f\u307e\u3060\u9032\u3093\u3067\u3044\u307e\u305b\u3093\u3002<\/p>\n

\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u65e5\u672c\u9152\u9700\u8981\u3092\u4f38\u3070\u3059\u305f\u3081\u306b\u306f<\/h3>\n
<\/div>\n

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\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u9152\u985e\u5e02\u5834\u306f\u5b89\u5b9a\u3057\u3066\u304a\u308a\u3001\u6d88\u8cbb\u306e\u5897\u52a0\u306f\u4eba\u53e3\u306e\u5897\u52a0\u5206\u3068\u307b\u307c\u7b49\u3057\u3044\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5e02\u5834\u306f\u6210\u9577\u3057\u3066\u306f\u3044\u308b\u3082\u306e\u306e\u3001\u73fe\u5728\u98f2\u307e\u308c\u3066\u3044\u308b\u9152\u985e\u304b\u3089\u306e\u4e57\u308a\u63db\u3048\u3092\u72d9\u3046\u3053\u3068\u304c\u3001\u73fe\u5b9f\u7684\u306a\u8003\u3048\u65b9\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u305d\u306e\u4e0a\u3067\u3001\u65e5\u672c\u9152\u3078\u306e\u8ee2\u63db\u306b\u304a\u3044\u3066\u30bf\u30fc\u30b2\u30c3\u30c8\u3068\u3057\u305f\u306e\u306f\u3001\u30bd\u30b8\u30e5\u3001\u8d64\u30ef\u30a4\u30f3\u3001\u30ab\u30af\u30c6\u30eb\u306e3\u7a2e\u985e\u3067\u3059\u3002\u30bd\u30b8\u30e5\u306f\u300c\u5065\u5eb7\u5fd7\u5411\u5c64\u300d\u3092\u3001\u8d64\u30ef\u30a4\u30f3\u306f\u300c\u4e00\u4eba\u5b85\u98f2\u307f\u5c64\u300d\u300c\u30d0\u30e9\u30f3\u30b9\u578b\u6d88\u8cbb\u5c64\u300d\u304a\u3088\u3073\u300c\u30b9\u30c6\u30fc\u30bf\u30b9\u5fd7\u5411\u5c64\u300d\u3092\u3001\u30ab\u30af\u30c6\u30eb\u306f\u300c\u4eba\u4ed8\u304d\u5408\u3044\u98f2\u9152\u5c64\u300d\u300c\u30d1\u30fc\u30c6\u30a3\u5fd7\u5411\u5c64\u300d\u3092\u4e3b\u306a\u30bf\u30fc\u30b2\u30c3\u30c8\u3068\u8a2d\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u30bd\u30b8\u30e5\u3092\u597d\u3080\u300c\u5065\u5eb7\u5fd7\u5411\u5c64\u300d<\/h3>\n

\u30bd\u30b8\u30e5\u306f\u97d3\u56fd\u306e\u4f1d\u7d71\u9152\u306e\u3072\u3068\u3064\u3067\u3001\u65e5\u672c\u3067\u306f\u97d3\u56fd\u713c\u914e\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u30bd\u30b8\u30e5\u306f\u65e5\u672c\u306e\u713c\u914e\u306b\u6bd4\u8f03\u3059\u308b\u3068\u30a2\u30eb\u30b3\u30fc\u30eb\u5ea6\u6570\u306f\u63a7\u3048\u3081\u3067\u3001\u98f2\u307f\u3084\u3059\u3055\u3092\u7279\u5fb4\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30bd\u30b8\u30e5\u3092\u597d\u3080\u300c\u5065\u5eb7\u5fd7\u5411\u5c64\u300d\u306b\u5bfe\u3059\u308b\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u3001\u65e5\u672c\u9152\u3092\u8cfc\u5165\u3057\u306a\u3044\u4e3b\u306a\u7406\u7531\u306b\u306f\u3001\u300c\u65e5\u672c\u9152\u306e\u98a8\u5473\u3084\u9999\u308a\u304c\u82e6\u624b\u3067\u3042\u308b\u300d\u300c\u65e5\u672c\u9152\u306e\u5473\u304c\u5f37\u3059\u304e\u308b\u300d\u306e2\u70b9\u3092\u6319\u3052\u308b\u4eba\u304c\u76ee\u7acb\u3061\u307e\u3057\u305f\u3002<\/p>\n

\u3053\u306e\u5c64\u304c\u65e5\u672c\u9152\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5473\u3084\u98a8\u5473\u30fb\u9999\u308a\u306b\u5bfe\u3059\u308b\u82e6\u624b\u610f\u8b58\u3092\u89e3\u6d88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u73fe\u5730\u306e\u4eba\u304c\u98f2\u307f\u3084\u3059\u3044\u65e5\u672c\u9152\u3092\u958b\u767a\u3057\u3001\u305d\u308c\u3092\u8a34\u6c42\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u8d64\u30ef\u30a4\u30f3\u3092\u597d\u3080\u300c\u4e00\u4eba\u5b85\u98f2\u307f\u5c64\u300d\u300c\u30d0\u30e9\u30f3\u30b9\u578b\u6d88\u8cbb\u5c64\u300d<\/h3>\n

\u300c\u4e00\u4eba\u5b85\u98f2\u307f\u5c64\u300d\u3067\u306f\u300c\u65e5\u672c\u9152\u3068\u5408\u308f\u305b\u308b\u6700\u9069\u306a\u98f2\u6599\u304c\u308f\u304b\u3089\u306a\u3044\u300d\u304c\u4ed6\u306e\u5c64\u306b\u6bd4\u8f03\u3059\u308b\u3068\u7a81\u51fa\u3057\u3066\u591a\u304f\u3001\u56de\u7b54\u306e\u50be\u5411\u3092\u898b\u308b\u3068\u65e5\u672c\u9152\u3078\u306e\u7406\u89e3\u5ea6\u3082\u9ad8\u3044\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002\u98f2\u307f\u3084\u3059\u3044\u65e5\u672c\u9152\u306e\u958b\u767a\u3068\u3001\u65e5\u672c\u9152\u306b\u5bfe\u3059\u308b\u3042\u308b\u7a2e\u306e\u8aa4\u89e3\u3092\u89e3\u3044\u3066\u3044\u304f\u6d3b\u52d5\u304c\u5fc5\u8981\u306b\u306a\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n

\u300c\u30d0\u30e9\u30f3\u30b9\u578b\u6d88\u8cbb\u5c64\u300d\u3067\u306f\u300c\u666e\u6bb5\u306e\u304a\u9152\u3088\u308a\u9ad8\u4fa1\u3067\u3042\u308a\u3001\u30d7\u30ec\u30df\u30a2\u30e0\u611f\u306b\u3082\u6b20\u3051\u308b\u300d\u300c\u666e\u6bb5\u306e\u6599\u7406\u3068\u3042\u308f\u306a\u3044\u300d\u3068\u8003\u3048\u308b\u4eba\u304c\u591a\u3044\u3068\u3044\u3046\u50be\u5411\u304c\u898b\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u5730\u57df\u306e\u6599\u7406\u306b\u3042\u3046\u3001\u30d7\u30ec\u30df\u30a2\u30e0\u611f\u306e\u3042\u308b\u65e5\u672c\u9152\u304c\u5fc5\u8981\u3068\u3044\u3046\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u8d64\u30ef\u30a4\u30f3\u3092\u597d\u3080\u300c\u30b9\u30c6\u30fc\u30bf\u30b9\u5fd7\u5411\u5c64\u300d<\/h3>\n

\u540c\u3058\u8d64\u30ef\u30a4\u30f3\u3092\u597d\u3080\u4eba\u305f\u3061\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u4e00\u4eba\u5b85\u98f2\u307f\u5c64\u300d\u3084\u300c\u30d0\u30e9\u30f3\u30b9\u578b\u6d88\u8cbb\u5c64\u300d\u3068\u306f\u5168\u304f\u9055\u3063\u305f\u50be\u5411\u304c\u300c\u30b9\u30c6\u30fc\u30bf\u30b9\u5fd7\u5411\u5c64\u300d\u3067\u306f\u793a\u3055\u308c\u307e\u3057\u305f\u3002\u65e5\u672c\u9152\u306e\u77e5\u8b58\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u98a8\u5473\u3084\u9999\u308a\u3092\u597d\u307e\u305a\u3001\u5f8c\u5473\u304c\u60aa\u3044\u3068\u3044\u3046\u7b54\u3048\u304c\u76ee\u7acb\u3061\u3001\u65e5\u672c\u9152\u306b\u597d\u5370\u8c61\u3092\u62b1\u3044\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n

\u5bfe\u7b56\u3068\u3057\u3066\u306f\u3001\u300c\u30b9\u30c6\u30fc\u30bf\u30b9\u5fd7\u5411\u5c64\u300d\u304c\u597d\u3080\u65e5\u672c\u9152\u306e\u958b\u767a\u3084\u3001\u65e5\u672c\u9152\u306e\u8cea\u3092\u7d71\u4e00\u7684\u306b\u8a55\u4fa1\u3057\u3001\u8868\u73fe\u3067\u304d\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u69cb\u7bc9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u96e3\u6613\u5ea6\u306f\u9ad8\u3044\u306e\u3067\u3059\u304c\u3001\u9152\u985e\u3078\u306e\u7406\u89e3\u304c\u6df1\u3044\u5c64\u304c\u65e5\u672c\u9152\u3092\u7a4d\u6975\u7684\u306b\u9078\u3076\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u306e\u610f\u7fa9\u306f\u5927\u304d\u3044\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u30ab\u30af\u30c6\u30eb\u3092\u597d\u3080\u300c\u4eba\u4ed8\u304d\u5408\u3044\u98f2\u9152\u5c64\u300d\u300c\u30d1\u30fc\u30c6\u30a3\u5fd7\u5411\u5c64\u300d<\/h3>\n

\u300c\u4eba\u4ed8\u304d\u5408\u3044\u98f2\u9152\u5c64\u300d\u300c\u30d1\u30fc\u30c6\u30a3\u5fd7\u5411\u5c64\u300d\u3067\u306f\u3001\u65e5\u672c\u9152\u306e\u5473\u3084\u9999\u308a\u3092\u554f\u984c\u306b\u3059\u308b\u4eba\u306f\u5c11\u6570\u3067\u3057\u305f\u3002\u98f2\u307f\u65b9\u3084\u98f2\u307f\u5408\u308f\u305b\u304c\u308f\u304b\u3089\u306a\u3044\u3001\u4fdd\u5b58\u6599\u3078\u306e\u4e0d\u5b89\u304c\u5927\u304d\u3044\u3068\u3044\u3063\u305f\u3042\u305f\u308a\u304c\u65e5\u672c\u9152\u3092\u9078\u629e\u3057\u306a\u3044\u7406\u7531\u3067\u3001\u65e5\u672c\u9152\u306e\u77e5\u8b58\u306f\u6df1\u304f\u306a\u3044\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u65e5\u672c\u9152\u306b\u5bfe\u3057\u3066\u306e\u62b5\u6297\u304c\u5c11\u306a\u3044\u3053\u306e\u5c64\u306b\u5bfe\u3057\u3066\u306f\u3001\u65e5\u672c\u9152\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u98f2\u98df\u5e97\u3067\u306e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u3092\u901a\u3058\u3066\u7406\u89e3\u5ea6\u3092\u9ad8\u3081\u308b\u5de5\u592b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u307e\u3068\u3081<\/h3>\n

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- Foobal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/foobal.jp\/media\/\u30b3\u30e9\u30e0\/\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u65e5\u672c\u9152\u3092\u7b46\u982d\u3068\u3057\u305f\u300c\u65e5\u672c\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u65e5\u672c\u9152\u3092\u7b46\u982d\u3068\u3057\u305f\u300c\u65e5\u672c\u7523\u9152\u985e\u300d\u306e\u5e02\u5834\u8abf\u67fb - Foobal\" \/>\n<meta property=\"og:description\" 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