https://www.nta.go.jp/tetsuzuki/shinkoku/shotoku/tebiki2016/pdf/20.pdf
ʂ̃TCgɃWv悤ƂĂ܂BXΏL̃NNbNĂ
UPLIFTōLȂő̌܂傤IKȉ{Ct܂I