From: <Microsoft Internet Explorer 5 で保存する>
Subject: =?iso-2022-jp?B?GyRCODtAdEQnPH0kSzRYJDkkaz89OXA9cSRLNS06XCQ5JFkbKEI=?=
	=?iso-2022-jp?B?GyRCJC07djlgJE5FRTwnRSpKfUshJEskaCRrRHM2ISROPjVHJz89GyhC?=
	=?iso-2022-jp?B?GyRCQEEbKEI=?=
Date: Thu, 28 Jun 2007 21:51:04 +0900
MIME-Version: 1.0
Content-Type: multipart/related;
	type="text/html";
	boundary="----=_NextPart_000_0000_01C7B9CE.6D120ED0"
X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.3138

This is a multi-part message in MIME format.

------=_NextPart_000_0000_01C7B9CE.6D120ED0
Content-Type: text/html;
	charset="shift_jis"
Content-Transfer-Encoding: base64
Content-Location: http://www.nta.go.jp/category/yousiki/gensen/annai/6089_01.htm
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------=_NextPart_000_0000_01C7B9CE.6D120ED0
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.nta.go.jp/category/yousiki/midasi1.gif
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------=_NextPart_000_0000_01C7B9CE.6D120ED0
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.nta.go.jp/top_img/title_01.gif

R0lGODlhawAbAPcAAMbGxsbGvb3Gxsa9vca9tca9rb29vb29xr29tbW9vca1tca1rca1pb21vb21
tbW1tbW1va21va21tb2trb2tpaW1tbWtrbWtpZy1ta2tta2trbWtnK2tpa2tnKWtrZytvbWlpbWl
nK2lra2lpbWljLWllKWlpaWlrZylrbWclJSltbWcjLWchK2clK2cjKWclKWcjJycnLWUhJycpZSc
rbWUe5ScpaWUnKWUlIycraWUjIycpaWUhJSUlIyUpYyUnIyUlJyMlKWMe4SUrZyMjJyMhJSMjJSM
hIyMjIyMhKWEc5yEc5yEa3uMnISEnHOMnIyEe4SEhJx7c3uEhGuEpYx7c5R7Y3OEhIx7a4R7c5Rz
a5RzY3t7e5RzWpRzSmt7lIRza1qEhIxzWoRzY3tze2t7e3tzc5RrUntza3Nzc3tzY4xrY3Nze3Nz
a4RrY2tze2Nze4RrSnNra2trhGNrjHNrY2tra3NrWntjY2Nrc3tjUntjSmtja3NjUnNjSmtjY2Nj
Y1pjc1pja1Jje1Jjc1JjY2NaUlpaWmNaSkpaa2NSUkJae3tKOWNSSlpSSkpSc1JSWlJSUlJSSmtK
OUJSY0JSWlpKSlJKSjlSWlJKQkpKSmNCOUJKUlJCOUpCQilKY0JCSlo5MVI5KUo5MTFCSloxKUI5
MUI5KTk5OTE5SkoxKSk5Wik5QjkxMTExQjkxKTExMUIpISExOTEpKTEpISkpKSkpMTkhISkpIRgp
UhgpSiEpKTEhGCkhISkhGCEhISEhKSEhGBAhQikYECEYGBgYGBgYIRgYEBgQEBAQGBAQEAgQKRAQ
CAgQEAgQCBAICAgIEAgICAAAAP///wAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACH5BAUUANMALAAAAABrABsA
AAj/AKcJHEiwoMABLRgZ68CDWbFjyYidYWCwosWLGDNq3MjxYA1aypoZcqAImjJlyE5Gi7ViQMeX
MGPKFGhgwatoJ5X12vDClq1fxaAxCynNy4gAM5MqTepASC+cypy5omRjWoQMTgRVsgU12rASLpeK
HVsR6bQiUZVFkzWHQ0UANiDVgirNAdm7YgPIAYRljJ0UdZRJyzNDowdT0aSVuWAGEKBDLvBK5hji
TspoODu1KNPEgBs9iDxdcsDDUIFpA7S4NPCJA5ZGyJqdnLVnsm2LFF49y6mMWTNiIQRMe7Qs2qwK
HGZJAzPNSq8ONJUQgzp0aK2KPZD0yL5dO3fuMQRq/weEKhqsGJqiPRj4IBqq8BUBSYPV8Yi0nEOV
PWsmyq0BC8pIIlAayhgwQDSeDESAKfmdlN8zQhgkzYQUVmghfZpYKE0MEwIykHzSaCBQDN8hkeEv
JW5nUTAOnrTbSdI0EEAcoejEwhLIMMOMScpIAcA0krS4n34qSTgfLEgmqeQv803DRTGwTNiDQBmq
N0170mgyUJQadimNRS6e5IxavdV1wiwnIcMJK8X8UgsuuBADywjTmAHVmEPmZ+QD2vXJnXdNDjTh
QBpIU0x4kUhjpUBRQqnko0mC+eJuOA0lzQQCBRPNHwAcYokBAxmhjF1tRJPfgzkZ2YOXEyLRJBeO
df8Yq5dTThOlhzOJudtQQ146zQKm4iJEH8+4scUSW5xiCgLT3AGVMkL1Fq2RJjgGSKPWArIqfVxW
eIihjyaGBKPSRJLiuWDiF+0z0exCwDSj3CcNL3JwlUs00AhzhUsmFEPkfrueZCRB8tE3kKv0wZph
lrHiuqU0tUbZLatfVhSmSmpFE4MBIUTzRjScPBFBHtFI0MovD4A6DQCuPDukYD8MnGQxiibJxbYD
JSrNdfI5TG7E0qDyKJPmKSmpbL0JpswOPz4whAHRfHHANGpIM4AntQywBggCJcBKNC8/I80UPxY0
KKuAICyQBolNqEnBh2RL87i2SsNFQThrpNKO0Rj/Q4WIAiFFQDQ8CKSHNAB4AgsA0RgxUAJhKIrZ
KjSobHbFAhWc6C/T5I0KhTS33WWtNNc6UN4ZOWSBgQMYMMEpyqQwkALOEBGAH9HAMUAmxHQRTRCo
eVLMJgBkUIEJlg/84XxYxqA2F4ZOCP2smkj8GOCtFqS23qCAUIsz0VxSgqnSgDWNAcrwgUw0hUAw
DRnKFJMMFAE4MlQyBJRyy3LJEyT9zDVLDCzs0KTEQO9Ld3vAoHpGkEJJYz0EQR1GDoCBIBDjJJ4Q
wX0EIwMLDEAFAYBABAhigA+47hRQ2cUCpMGMaJihf4KSBoi8VLBpRIJzgxII9IoxDQbaYUppUJRB
/ySYkRuwSBm/EAIkwCaYWFCAADAcAAWYgBm1AMMHYsCJNLIAQ4Hk8CI400B4csg2GfZQhiYY1OdQ
YZDtbQQHv3hGC3+RAjaQyRnSUAUTeICEJLxgACRwg9hgxIofKGGD0oBCWIxEMQoZzItfQkJirCSf
SERhQg60w0BIhIQacqQFR1TLK3QABGMwETPRQAYyfEEBMmUsDTAQw30ohYYuTqORFXrkLSE2IY1l
rkLRqBIEp/E5R3akCsSQDaWCgYcNNMGUpspJNOQgiUkSwgQumEQ0YcRFi3zRIhIcFJIAN41LUigS
D/iFz2ZYro6YoRingtEEDBCBHORBF9GMhgZcsViIKaAgAhK4CX6aIY0q2PI2tqnDMTDDLrGlQmUG
MIAENCACDWjAABmIqHims6PdiM0Ii0SoSKcBAToMIhCVIMQXUGCAsm3kAHBIBCYwQQlMkEIWMRvp
ZAICADs=

------=_NextPart_000_0000_01C7B9CE.6D120ED0
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.nta.go.jp/top_img/shim.gif

R0lGODlhAQABAIAAAP///wAAACH5BAEUAAAALAAAAAABAAEAAAICRAEAOw==

------=_NextPart_000_0000_01C7B9CE.6D120ED0--