http://www.nta.go.jp/tetsuzuki/shinkoku/shotoku/tebiki2009/kisairei/kabushiki/pdf/510.pdf
ʂ̃TCgɃWv悤ƂĂ܂BXΏL̃NNbNĂ
UPLIFTōLȂő̌܂傤IKȉ{Ct܂I