第23回問題9 【定率負担の減免】一石二鳥!! https://yellcare.jp/taisaku/%e7%ac%ac23%e5%9b%9e%e5%95%8f%e9%a1%8c9%e3%80%80%e3%80%90%e5%ae%9a%e7%8e%87%e8%b2%a0%e6%8b%85%e3%81%ae%e6%b8%9b%e5%85%8d%e3%80%91%e4%b8%80%e7%9f%b3%e4%ba%8c%e9%b3%a5%ef%bc%81%ef%bc%81/