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class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u3054\u81ea\u8eab\u306e\u98f2\u7528\u76ee\u7684\u3067\u8cfc\u5165\u3057\u305f\u53c8\u306f\u4ed6\u8005\u304b\u3089\u53d7\u8d08\u3055\u308c\u305f\u306a\u3069\u306e\u9152\u985e\u306e\u3046\u3061\u3001\u5bb6\u5ead\u3067\u4e0d\u8981\u306b\u306a\u3063\u305f\u9152\u985e\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30aa\u30fc\u30af\u30b7\u30e7\u30f3\u306b\u51fa\u54c1\u3059\u308b\u3088\u3046\u306a\u901a\u5e38\u7d99\u7d9a\u7684\u306a\u9152\u985e\u306e\u8ca9\u58f2\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8ca9\u58f2\u696d\u514d\u8a31\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<cite>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/sake\/qa\/03b\/05.htm\">\u56fd\u7a0e\u5e81<\/a><\/cite><\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-luminous-vivid-amber-background-color has-background 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class=\"wp-block-heading has-vivid-cyan-blue-background-color has-background 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