http://www.nta.go.jp/tetsuzuki/shinsei/annai/sozoku-zoyo/annai/2327.htm
ʂ̃TCgɃWv悤ƂĂ܂BXΏL̃NNbNĂ
UPLIFTōLȂő̌܂傤IKȉ{Ct܂I