{"id":186,"date":"2018-11-05T17:16:53","date_gmt":"2018-11-05T17:16:53","guid":{"rendered":"https:\/\/dev-magazine.smoola.jp\/money\/zeikin-setsuzei\/"},"modified":"2024-07-16T14:25:20","modified_gmt":"2024-07-16T05:25:20","slug":"zeikin-setsuzei","status":"publish","type":"post","link":"https:\/\/t23m-navi.jp\/magazine\/mansion-sell\/sell-money\/zeikin-setsuzei\/","title":{"rendered":"\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306e\u7a0e\u91d1\u3092\u5b89\u304f\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f"},"content":{"rendered":"\n<p>\u4f4f\u307f\u66ff\u3048\u3084\u8ee2\u52e4\u306a\u3069\u69d8\u3005\u306a\u7406\u7531\u3067\u3001\u81ea\u5df1\u6240\u6709\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u624b\u653e\u3059\u30b1\u30fc\u30b9\u306f\u3088\u304f\u898b\u3089\u308c\u307e\u3059\u3002<br>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u3067\u5f97\u305f\u8cc7\u91d1\u3092\u5229\u7528\u3057\u3066\u3001\u65b0\u5c45\u3092\u8cfc\u5165\u3059\u308b\u3068\u3044\u3046\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br><br>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u305f\u5f8c\u306b\u4f7f\u3048\u308b\u304a\u91d1\u3092\u5897\u3084\u3059\u305f\u3081\u306b\u306f\u3001\u58f2\u5374\u6642\u306b<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u7a0e\u91d1<\/span><\/strong>\u3092\u5b89\u304f\u6291\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u3053\u3053\u3067\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3084\u7bc0\u7a0e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"\/magazine\/wp-content\/uploads\/2020\/08\/income-tax-4097292_1920-1.jpg\" alt=\"\u5bb6\u3092\u58f2\u308b\u3068\u304d\u306b\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u3068\u306f\" class=\"wp-image-11008\"\/><\/figure>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u4e3b\u306a\u7a0e\u91d1\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/li>\n\n\n\n<li><strong>\u5370\u7d19\u7a0e<\/strong><\/li>\n\n\n\n<li><strong>\u8b72\u6e21\u6240\u5f97\u7a0e<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u3084\u5370\u7d19\u7a0e\u306f\u3001\u767b\u8a18\u306e\u4ef6\u6570\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u91d1\u984d\u306b\u5fdc\u3058\u305f\u91d1\u984d\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u5b89\u304f\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u306f\u3001<span class=\"swl-inline-color has-swl-deep-01-color\"><strong>\u8b72\u6e21\u6240\u5f97\u7a0e<\/strong><\/span>\u3067\u3059\u3002<br>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u5229\u76ca\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306e\u305f\u3081\u3001\u5229\u76ca\u304c\u51fa\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br><br><strong><span class=\"swl-marker mark_yellow\">\u8b72\u6e21\u6240\u5f97\u7a0e\u984d\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306b\u304a\u3051\u308b\u5229\u76ca\uff08\u8b72\u6e21\u6240\u5f97\uff09\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><\/span><\/strong>\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\"><div class=\"cap_box_ttl\"><span><strong>\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u8b72\u6e21\u6240\u5f97 = \u58f2\u5374\u4fa1\u683c &#8211; ( \u53d6\u5f97\u8cbb + \u8b72\u6e21\u8cbb\u7528 )<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u7a0e\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u984d\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<br>\u58f2\u5374\u4fa1\u683c\u30fb\u53d6\u5f97\u8cbb\u30fb\u8b72\u6e21\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u5374\u4fa1\u683c\u3068\u306f<\/h3>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u58f2\u5374\u4fa1\u683c\u3068\u306f\u3001\u540d\u524d\u306e\u3068\u304a\u308a\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u6642\u306b\u8cb7\u3044\u624b\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<br><\/span><\/strong>\u58f2\u5374\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4e88\u5b9a\u91d1\u984d\u3092\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u3068\u306f<\/h3>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u53d6\u5f97\u8cbb\u3068\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u6642\u306b\u304b\u304b\u3063\u305f\u8af8\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<br><\/span><\/strong>\u7b97\u51fa\u65b9\u6cd5\u306f\u3001<span style=\"color: #ff0000;\"><strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u5b9f\u984d\u6cd5<\/span><\/strong><\/span>\u3068<strong><span style=\"color: #ff0000;\"><span class=\"swl-inline-color has-swl-deep-01-color\">\u6982\u7b97\u6cd5<\/span><\/span><\/strong>\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u5b9f\u984d\u6cd5\u3068\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u6642\u306b\u304b\u304b\u3063\u305f\u5b9f\u969b\u306e\u8cbb\u7528\u304b\u3089\u3001\u53d6\u5f97\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<br>\u6982\u7b97\u6cd5\u3067\u306f\u3001\u540d\u524d\u306e\u3068\u304a\u308a\u53d6\u5f97\u8cbb\u3092\u6982\u7b97\u3057\u307e\u3059\u3002<br><br><strong><span class=\"swl-marker mark_yellow\">\u57fa\u672c\u7684\u306b\u3001\u5b9f\u984d\u6cd5\u3068\u6982\u7b97\u6cd5\u306e\u3046\u3061\u91d1\u984d\u304c\u5927\u304d\u3044\u65b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br><\/span><\/strong><br>\u305d\u308c\u305e\u308c\u306e\u8a73\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u306e\u5b9f\u984d\u6cd5<\/h4>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u53d6\u5f97\u8cbb\u306e\u5b9f\u984d\u6cd5\u306f\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u6642\u306b\u304b\u304b\u3063\u305f\u5b9f\u969b\u306e\u8cbb\u7528\u304b\u3089\u3001\u53d6\u5f97\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u3082\u306e\u3067\u3059\u3002<br><\/span><\/strong>\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\"><div class=\"cap_box_ttl\"><span><strong>\u53d6\u5f97\u8cbb\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u53d6\u5f97\u8cbb = \u8cfc\u5165\u4ee3\u91d1 + \u53d6\u5f97\u8cbb\u7528 &#8211; \u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p><strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u8cfc\u5165\u4ee3\u91d1<\/span><\/strong>\u3068\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u81ea\u4f53\u306e\u8cfc\u5165\u4fa1\u683c\u306e\u3053\u3068\u3067\u3059\u3002<br><strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u53d6\u5f97\u8cbb\u7528<\/span><\/strong>\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u8cfc\u5165\u6642\u306b\u304b\u304b\u3063\u305f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4ef2\u4ecb\u624b\u6570\u6599<\/strong><\/li>\n\n\n\n<li><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/li>\n\n\n\n<li><strong>\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u5831\u916c<\/strong><\/li>\n\n\n\n<li><strong>\u58f2\u8cb7\u5951\u7d04\u6642\u306e\u5370\u7d19\u7a0e<\/strong><\/li>\n\n\n\n<li><strong>\u7acb\u9000\u6599<\/strong><\/li>\n\n\n\n<li><strong>\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u6b63\u78ba\u306a\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u8cfc\u5165\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u3092\u898b\u305f\u308a\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u554f\u3044\u5408\u308f\u305b\u305f\u308a\u3057\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5<\/h5>\n\n\n\n<p>\u8cfc\u5165\u4ee3\u91d1\u3068\u53d6\u5f97\u8cbb\u7528\u304c\u78ba\u8a8d\u3067\u304d\u305f\u3089\u3001<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/strong>\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cc7\u7523\u306b\u304a\u3051\u308b\u8cfc\u5165\u8cbb\u7528\u3092\u3001\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u3067\u5206\u5272\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<br><br>\u4e0d\u52d5\u7523\u306f\u7bc9\u5e74\u6570\u304c\u7d4c\u3064\u307b\u3069\u4fa1\u5024\u304c\u4e0b\u304c\u308a\u3001\u4f7f\u7528\u3067\u304d\u308b\u671f\u9593\u3082\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<br>\u305d\u306e\u305f\u3081\u3001\u4e0d\u52d5\u7523\u306b\u304a\u3051\u308b\u73fe\u6642\u70b9\u306e\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<br><br>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\"><div class=\"cap_box_ttl\"><span><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb = \u5efa\u7269\u8cfc\u5165\u4ee3\u91d1 \u00d7 0.9 \u00d7 \u511f\u5374\u7387 \u00d7 \u7d4c\u904e\u5e74\u6570<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p><strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u511f\u5374\u7387<\/span><\/strong>\u306f\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u3066\u304a\u308a\u3001\u4e0d\u52d5\u7523\u306e\u69cb\u9020\u3084\u7528\u9014\u306b\u3088\u3063\u3066\u6570\u5024\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br>\u5177\u4f53\u7684\u306a\u511f\u5374\u7387\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0018008-045\/05.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u7d4c\u904e\u5e74\u6570<\/span><\/strong>\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u304b\u3089\u58f2\u5374\u307e\u3067\u306e\u6240\u6709\u5e74\u6570\u3092\u6307\u3057\u307e\u3059\u3002<br><strong><span class=\"swl-marker mark_yellow\">\u7d4c\u904e\u5e74\u6570\u306e\u30ab\u30a6\u30f3\u30c8\u306f\u30016\u30f6\u6708\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u30016\u30f6\u6708\u4ee5\u4e0a\u306f\u5207\u308a\u4e0a\u3052\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br><\/span><\/strong>\u4f8b\u3048\u3070\u3001\u58f2\u5374\u6642\u70b9\u306e\u6240\u6709\u5e74\u6570\u304c15\u5e743\u30f6\u6708\u306e\u5834\u5408\u3001\u7d4c\u904e\u5e74\u6570\u306f15\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u306e\u6982\u7b97\u6cd5<\/h4>\n\n\n\n<p><strong><span class=\"swl-marker 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class=\"wp-block-list\">\n<li><strong>\u4ef2\u4ecb\u624b\u6570\u6599<\/strong><\/li>\n\n\n\n<li><strong>\u7acb\u9000\u6599<\/strong><\/li>\n\n\n\n<li><strong>\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528<\/strong><\/li>\n\n\n\n<li><strong>\u58f2\u8cb7\u5951\u7d04\u6642\u306e\u5370\u7d19\u7a0e<\/strong><\/li>\n\n\n\n<li><strong>\u8cb7\u3044\u624b\u3092\u63a2\u3059\u305f\u3081\u306e\u5e83\u544a\u8cbb<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u8cbb\u7528\u306e\u7dcf\u984d\u304c\u3001\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br><br>\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u3053\u3053\u307e\u3067\u306e\u89e3\u8aac\u3092\u3001\u304a\u3055\u3089\u3044\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"has-border 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class=\"swl-marker mark_yellow\">\u305f\u3060\u4ee5\u4e0b\u306e\u8af8\u8cbb\u7528\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u6761\u4ef6\u4e0b\u3067\u3082\u6d88\u8cbb\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u652f\u6255\u3046\u4ef2\u4ecb\u624b\u6570\u6599<\/strong><\/li>\n\n\n\n<li><strong>\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u5831\u916c<\/strong><\/li>\n\n\n\n<li><strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u7e70\u4e0a\u8fd4\u6e08\u624b\u6570\u6599<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u5897\u7a0e\u306b\u3064\u3044\u3066<\/h3>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u5897\u7a0e\u304c\u767a\u8868\u3055\u308c\u308b\u3068\u3001\u5897\u7a0e\u76f4\u524d\u306e\u99c6\u3051\u8fbc\u307f\u9700\u8981\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<br><strong><span class=\"swl-marker mark_yellow\">\u500b\u4eba\u9593\u306e\u4e0d\u52d5\u7523\u53d6\u5f15\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u5897\u7a0e\u5f8c\u306f\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u8af8\u8cbb\u7528\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u5897\u7a0e\u524d\u306e\u65b9\u304c\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u8cb7\u3044\u624b\u304c\u4ed8\u304d\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<br><\/span><\/strong><br>\u5897\u7a0e\u5f8c\u306f\u58f2\u308a\u624b\u5074\u306e\u8af8\u8cbb\u7528\u3082\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u58f2\u5374\u30b9\u30d4\u30fc\u30c9\u3084\u8cbb\u7528\u9762\u306b\u304a\u3044\u3066\u306f\u3001\u5897\u7a0e\u524d\u306e\u58f2\u5374\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br><br>\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u3082\u8003\u616e\u3057\u3066\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306e\u7a0e\u91d1\u3092\u5b89\u304f\u3059\u308b\u65b9\u6cd5<\/h2>\n\n\n\n<p><img decoding=\"async\" width=\"1920\" height=\"1375\" class=\"alignnone size-full wp-image-11009\" src=\"\/magazine\/wp-content\/uploads\/2020\/08\/accounting-761599_1920-1.jpg\" alt=\"\u5bb6\u306e\u58f2\u5374\u6642\u306e\u7a0e\u91d1\u3092\u5b89\u304f\u3059\u308b\u65b9\u6cd5\"><br><br><strong><span class=\"swl-marker mark_yellow\">\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u4e2d\u3067\u5b89\u304f\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u306f\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3067\u3059\u3002<br><\/span><\/strong><br>\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u5b89\u304f\u6291\u3048\u308b\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6240\u6709\u5e74\u6570\u304c5\u5e74\u3092\u8d85\u3048\u3066\u304b\u3089\u58f2\u5374\u3059\u308b<\/strong><\/li>\n\n\n\n<li><strong>\u53d6\u5f97\u8cbb\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f<\/strong><\/li>\n\n\n\n<li><strong>\u7279\u4f8b\u63a7\u9664\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n\n\n\n<li><strong>\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u571f\u5730\u5efa\u7269\u3092\u58f2\u3063\u305f\u5834\u5408\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n\n\n\n<li><strong>\u640d\u76ca\u901a\u7b97\u3092\u5229\u7528\u3059\u308b<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6240\u6709\u5e74\u6570\u304c5\u5e74\u3092\u8d85\u3048\u3066\u304b\u3089\u58f2\u5374\u3059\u308b<\/h3>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6240\u6709\u5e74\u6570\u304c5\u5e74\u3092\u8d85\u3048\u3066\u304b\u3089\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u5b89\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/strong><br>\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u7387\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6240\u6709\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table cps-table03\"><table><tbody><tr><th>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6240\u6709\u5e74\u6570<\/th><th>\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u7387<\/th><\/tr><tr><td>5\u5e74\u4ee5\u4e0b\uff08\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/td><td>39.63%<\/td><\/tr><tr><td>5\u5e74\u8d85\u3048\uff08\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/td><td>20.315%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6240\u6709\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/span><\/strong>\u300d\u3001\u6240\u6709\u5e74\u6570\u304c5\u5e74\u3092\u8d85\u3048\u308b\u3068\u300c<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/span><\/strong>\u300d\u3068\u306a\u308a\u307e\u3059\u3002<br><strong><span class=\"swl-marker mark_yellow\">\u6240\u6709\u5e74\u6570\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3059\u308b\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p><strong>\u3010\u4f8b\u3011\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u65e5\u304c2013\u5e744\u670811\u65e5\u306e\u5834\u5408<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table cps-table03\"><table><tbody><tr><th>\u58f2\u5374\u65e5<\/th><th>\u57fa\u6e96\u65e5\uff08\u6240\u6709\u5e74\u6570\uff09<\/th><th>\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u7387<\/th><\/tr><tr><td>2019\u5e744\u670812\u65e5<\/td><td>2019\u5e741\u67081\u65e5\uff085\u5e74 = \u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/td><td>39.63%<\/td><\/tr><tr><td>2020\u5e744\u670810\u65e5<\/td><td>2020\u5e741\u67081\u65e5\uff086\u5e74 = \u9577\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/td><td>20.315%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/p>\n<\/blockquote>\n\n\n\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6240\u6709\u5e74\u6570\u304c5\u5e74\u3092\u8d85\u3048\u308b\u304b\u5426\u304b\u3067\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u304c2\u500d\u307b\u3069\u5909\u308f\u308a\u307e\u3059\u3002<br>\u305f\u3060\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u81ea\u4f53\u306e\u4fa1\u5024\u306f\u7bc9\u5e74\u6570\u304c\u7d4c\u3064\u307b\u3069\u4e0b\u304c\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u306a\u304c\u3089\u58f2\u5374\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f<\/h3>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u5b89\u304f\u6291\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u53d6\u5f97\u8cbb\uff08\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u4ee3\u91d1 + \u53d6\u5f97\u8cbb\u7528 &#8211; \u6e1b\u4fa1\u511f\u5374\u8cbb\uff09\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<br><\/span><\/strong><br>\u5148\u8ff0\u306e\u3068\u304a\u308a\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u4ee5\u4e0b\u306e\u5f0f\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<br><strong>\u58f2\u5374\u4fa1\u683c &#8211; ( \u53d6\u5f97\u8cbb + \u8b72\u6e21\u8cbb\u7528 )<br><\/strong><br>\u53d6\u5f97\u8cbb\u304c\u5927\u304d\u3044\u307b\u3069\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u5b89\u304f\u306a\u308b\u305f\u3081\u3001\u53d6\u5f97\u8cbb\u3092\u5b9f\u969b\u3088\u308a\u3082\u5c11\u984d\u3067\u8a08\u7b97\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u6982\u7b97\u6cd5\u3092\u9078\u629e\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u3082\u3063\u305f\u3044\u306a\u3044\u306e\u3067\u3059\u3002<br>\u5951\u7d04\u66f8\u306e\u78ba\u8a8d\u3084\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u306e\u554f\u3044\u5408\u308f\u305b\u306b\u3088\u3063\u3066\u3001\u53d6\u5f97\u8cbb\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u4f8b\u63a7\u9664\u3092\u5229\u7528\u3059\u308b<\/h3>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u7279\u4f8b\u63a7\u9664\u306e\u5229\u7528\u306f\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u5927\u304d\u306a\u7bc0\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<br><\/span><\/strong><br>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u63a7\u9664\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/li>\n\n\n\n<li><strong>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/strong><\/li>\n\n\n\n<li><strong>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u5229\u7528\u6761\u4ef6\u306a\u3069\u3001\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/h4>\n\n\n\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u3068\u3057\u3066\u4f4f\u3093\u3067\u3044\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u308b\u969b\u306b\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u300d\u306b\u3088\u3063\u3066\u3001<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u6700\u9ad83,000\u4e07\u5186<\/span><\/strong>\u307e\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\uff081\uff09\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3092\u58f2\u308b\u304b\u3001\u5bb6\u5c4b\u3068\u3068\u3082\u306b\u305d\u306e\u6577\u5730\u3084\u501f\u5730\u6a29\u3092\u58f2\u308b\u3053\u3068\u3002\u306a\u304a\u3001\u4ee5\u524d\u306b\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306e\u5834\u5408\u306b\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff08\u6ce8\uff09\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u307e\u305f\u306f\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u5834\u5408\u306f\u3001\u6b21\u306e2\u3064\u306e\u8981\u4ef6\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u2003\u305d\u306e\u6577\u5730\u306e\u8b72\u6e21\u5951\u7d04\u304c\u3001\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u7de0\u7d50\u3055\u308c\u3001\u304b\u3064\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u30ed\u2003\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3066\u304b\u3089\u8b72\u6e21\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u65e5\u307e\u3067\u3001\u305d\u306e\u6577\u5730\u3092\u8cb8\u99d0\u8eca\u5834\u306a\u3069\u305d\u306e\u4ed6\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u58f2\u3063\u305f\u5e74\u306e\u524d\u5e74\u304a\u3088\u3073\u524d\u3005\u5e74\u306b\u3053\u306e\u7279\u4f8b\uff08\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u307e\u305f\u306f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff083\uff09\u58f2\u3063\u305f\u5e74\u3001\u305d\u306e\u524d\u5e74\u304a\u3088\u3073\u524d\u3005\u5e74\u306b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u63db\u3048\u3084\u30de\u30a4\u30db\u30fc\u30e0\u306e\u4ea4\u63db\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff084\uff09\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff085\uff09\u707d\u5bb3\u306b\u3088\u3063\u3066\u6ec5\u5931\u3057\u305f\u5bb6\u5c4b\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u6577\u5730\u3092\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff086\uff09\u58f2\u624b\u3068\u8cb7\u624b\u304c\u3001\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u7279\u5225\u306a\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u7279\u5225\u306a\u95a2\u4fc2\u306b\u306f\u3001\u3053\u306e\u307b\u304b\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3001\u5bb6\u5c4b\u3092\u58f2\u3063\u305f\u5f8c\u305d\u306e\u58f2\u3063\u305f\u5bb6\u5c4b\u3067\u540c\u5c45\u3059\u308b\u89aa\u65cf\u3001\u5185\u7e01\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u3001\u7279\u6b8a\u306a\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u307e\u305f\u306f\u8a8d\u5b9a\u4f4f\u5b85\u65b0\u7bc9\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u5165\u5c45\u3057\u305f\u5e74\u3001\u305d\u306e\u524d\u5e74\u307e\u305f\u306f\u524d\u3005\u5e74\u306b\u3001\u3053\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5165\u5c45\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u304b\u30893\u5e74\u76ee\u307e\u3067\u306e\u3044\u305a\u308c\u304b\u306e\u5e74\u4e2d\u306b\u3001\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u4ee5\u5916\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u3082\u3001\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<cite>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/cite><\/blockquote>\n\n\n\n<p>\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8b72\u6e21\u6240\u5f97\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\"><div class=\"cap_box_ttl\"><span><strong>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8b72\u6e21\u6240\u5f97 = \u8b72\u6e21\u6240\u5f97 &#8211; 3,000\u4e07\u5186\uff08\u7279\u5225\u63a7\u9664\u984d\uff09<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u3064\u307e\u308a\u8b72\u6e21\u6240\u5f97\u304c3,000\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u826f\u3044\u306e\u3067\u3059\u3002<br><\/span><\/strong><br>\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u300c\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\u300d\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u3048\u3066\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><strong><span class=\"swl-marker mark_yellow\">\u307e\u305f\u3001\u3053\u306e\u7279\u4f8b\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306e\u4f75\u7528\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u5f8c\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3066\u65b0\u5c45\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br><\/span><\/strong><br>\u7279\u4f8b\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u6642\u307e\u305f\u306f\u65b0\u5c45\u306e\u8cfc\u5165\u6642\u306b\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3068\u76f8\u8ac7\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/h4>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u58f2\u5374\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6240\u6709\u5e74\u6570\u304c10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><br><br>\u3053\u306e\u7279\u4f8b\u306f\u3001\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u304c6,000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u9650\u308a\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u304c<strong><span class=\"swl-inline-color has-swl-deep-01-color\">14.21%<\/span><\/strong>\u306b\u8efd\u6e1b\u3055\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<br>\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97\u304c6,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u3001\u7a0e\u7387<strong><span class=\"swl-inline-color has-swl-deep-01-color\">20.315%<\/span><\/strong>\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br><br>\u5177\u4f53\u7684\u306a\u9069\u7528\u6761\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\uff081\uff09\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3092\u58f2\u308b\u304b\u3001\u5bb6\u5c4b\u3068\u3068\u3082\u306b\u305d\u306e\u6577\u5730\u3092\u58f2\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4ee5\u524d\u306b\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u306e\u5834\u5408\u306b\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u5bb6\u5c4b\u304c\u707d\u5bb3\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6577\u5730\u3092\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff08\u6ce8\uff09\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u307e\u305f\u306f\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u5834\u5408\u306f\u3001\u6b21\u306e3\u3064\u306e\u8981\u4ef6\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u2003\u53d6\u308a\u58ca\u3055\u308c\u305f\u5bb6\u5c4b\u304a\u3088\u3073\u305d\u306e\u6577\u5730\u306f\u3001\u5bb6\u5c4b\u304c\u53d6\u308a\u58ca\u3055\u308c\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u30ed\u2003\u305d\u306e\u6577\u5730\u306e\u8b72\u6e21\u5951\u7d04\u304c\u3001\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u7de0\u7d50\u3055\u308c\u3001\u304b\u3064\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u30cf\u2003\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3066\u304b\u3089\u8b72\u6e21\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u65e5\u307e\u3067\u3001\u305d\u306e\u6577\u5730\u3092\u8cb8\u99d0\u8eca\u5834\u306a\u3069\u305d\u306e\u4ed6\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u58f2\u3063\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u306e\u6240\u6709\u671f\u9593\u304c\u3068\u3082\u306b10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff083\uff09\u58f2\u3063\u305f\u5e74\u306e\u524d\u5e74\u304a\u3088\u3073\u524d\u3005\u5e74\u306b\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff084\uff09\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u306b\u3064\u3044\u3066\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u63db\u3048\u3084\u4ea4\u63db\u306e\u7279\u4f8b\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002\u305f\u3060\u3057\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u3068\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306f\u3001\u91cd\u306d\u3066\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff085\uff09\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u300c\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4eba\u300d\u306b\u5bfe\u3057\u3066\u58f2\u3063\u305f\u3082\u306e\u3067\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u300c\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4eba\u300d\u306b\u306f\u3001\u3053\u306e\u307b\u304b\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3001\u5bb6\u5c4b\u3092\u58f2\u3063\u305f\u5f8c\u305d\u306e\u58f2\u3063\u305f\u5bb6\u5c4b\u3067\u540c\u5c45\u3059\u308b\u89aa\u65cf\u3001\u5185\u7e01\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u3001\u7279\u6b8a\u306a\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u307e\u305f\u306f\u8a8d\u5b9a\u4f4f\u5b85\u65b0\u7bc9\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u5165\u5c45\u3057\u305f\u5e74\u3001\u305d\u306e\u524d\u5e74\u307e\u305f\u306f\u524d\u3005\u5e74\u306b\u3001\u3053\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5165\u5c45\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u304b\u30893\u5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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/cite><\/blockquote>\n\n\n\n<h4 class=\"wp-block-heading\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b<\/h4>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u300c\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b\u300d\u306f\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3067\u3042\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u3001\u65b0\u305f\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u5229\u7528\u3067\u304d\u307e\u3059\u3002<br><\/span><\/strong>\u58f2\u5374\u6642\u306b\u304a\u3051\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u652f\u6255\u3044\u3092\u3001\u65b0\u305f\u306a\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3059\u308b\u6642\u307e\u3067\u7e70\u308a\u8d8a\u305b\u308b\u7279\u4f8b\u3067\u3059\u3002<br><br>\u3053\u306e\u7279\u4f8b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9069\u7528\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3355.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u306b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u571f\u5730\u5efa\u7269\u3092\u58f2\u3063\u305f\u5834\u5408\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b<\/h3>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u9053\u8def\u6574\u5099\u306e\u3088\u3046\u306a\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u3044\u305a\u308c\u304b\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5bfe\u4fa1\u88dc\u511f\u91d1\u7b49\u3067\u4ed6\u306e\u571f\u5730\u5efa\u7269\u306b\u8cb7\u3044\u66ff\u3048\u305f\u6642\u306f\u8b72\u6e21\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u7279\u4f8b<\/strong><\/li>\n\n\n\n<li><strong>\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad85,000\u4e07\u5186\u307e\u3067\u306e\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u7279\u4f8b<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u7279\u4f8b\u306b\u304a\u3051\u308b\u9069\u7528\u6761\u4ef6\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5bfe\u4fa1\u88dc\u511f\u91d1\u7b49\u3067\u4ed6\u306e\u571f\u5730\u5efa\u7269\u306b\u8cb7\u3044\u66ff\u3048\u305f\u6642\u306f\u8b72\u6e21\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u7279\u4f8b<\/h4>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u3053\u306e\u7279\u4f8b\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u4fa1\u683c\u3088\u308a\u3082\u8cb7\u3044\u66ff\u3048\u984d\u306e\u65b9\u304c\u591a\u3044\u5834\u5408\u306b\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u304c\u5c06\u6765\u306b\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<br><\/span><\/strong>\u3055\u3089\u306b\u3001\u58f2\u5374\u5e74\u306b\u3064\u3044\u3066\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002<br><br>\u300c\u53ce\u7528\u7b49\u306b\u4f34\u3044\u4ee3\u66ff\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d\u3068\u3082\u547c\u3070\u308c\u308b\u3053\u306e\u7279\u4f8b\u306f\u3001\u4ee5\u4e0b3\u70b9\u306b\u5168\u3066\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u304c\u9069\u7528\u6761\u4ef6\u3067\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\uff081\uff09\u58f2\u3063\u305f\u571f\u5730\u5efa\u7269\u306f\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u3053\u3068\uff08\u4e0d\u52d5\u7523\u696d\u8005\u306a\u3069\u304c\u8ca9\u58f2\u76ee\u7684\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u5efa\u7269\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u539f\u5247\u3068\u3057\u3066\u3001\u58f2\u3063\u305f\u8cc7\u7523\u3068\u540c\u3058\u7a2e\u985e\u306e\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u308b\u3053\u3068\u3002 \u540c\u3058\u7a2e\u985e\u3068\u306f\u3001\u4f8b\u3048\u3070\u571f\u5730\u3068\u571f\u5730\u3001\u5efa\u7269\u3068\u5efa\u7269\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u307b\u304b\u3001\u4e00\u7d44\u306e\u8cc7\u7523\u3068\u3057\u3066\u8cb7\u3044\u63db\u3048\u308b\u65b9\u6cd5\u3084\u4e8b\u696d\u7528\u306e\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u308b\u65b9\u6cd5\u306a\u3069\u304c \u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff083\uff09\u539f\u5247\u3068\u3057\u3066\u3001\u6b21\u306e\u671f\u9593\u5185\u306b\u4ee3\u308f\u308a\u306e\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u30a4\u3000\u571f\u5730\u5efa\u7269\u306e\u53ce\u7528\u7b49\u306e\u3042\u3063\u305f\u5e74<\/p>\n\n\n\n<p>\u30ed\u3000\u571f\u5730\u5efa\u7269\u306e\u53ce\u7528\u7b49\u306e\u3042\u3063\u305f\u5e74\u306e\u524d\u5e74\uff08\u305d\u306e\u53ce\u7528\u7b49\u306b\u3088\u308a\u305d\u306e\u571f\u5730\u5efa\u7269\u7b49\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\u65e5\u4ee5\u5f8c\u306e\u671f\u9593\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/p>\n\n\n\n<p>\u30cf\u3000\u571f\u5730\u5efa\u7269\u306e\u53ce\u7528\u7b49\u306e\u3042\u3063\u305f\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u3089\u53ce\u7528\u7b49\u306e\u3042\u3063\u305f\u65e5\u4ee5\u5f8c2\u5e74\u3092\u7d4c\u904e\u3057\u305f\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<cite>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3552.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/cite><\/blockquote>\n\n\n\n<p>\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad85,000\u4e07\u5186\u307e\u3067\u306e\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u7279\u4f8b<\/h4>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u3053\u306e\u7279\u4f8b\u306f\u540d\u524d\u306e\u3068\u304a\u308a\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad85,000\u4e07\u5186\u307e\u3067\u306e\u7279\u5225\u63a7\u9664\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u3082\u306e\u3067\u3059\u3002<br><\/span><\/strong>\u540c\u3058\u516c\u5171\u4e8b\u696d\u30672\u5e74\u4ee5\u4e0a\u306b\u307e\u305f\u304c\u3063\u3066\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u30011\u5e74\u76ee\u306e\u307f\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br><br>\u9069\u7528\u6761\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\uff081\uff09\u58f2\u3063\u305f\u571f\u5730\u5efa\u7269\u306f\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u305d\u306e\u5e74\u306b\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u58f2\u3063\u305f\u8cc7\u7523\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u53ce\u7528\u7b49\u306b\u4f34\u3044\u4ee3\u66ff\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff083\uff09\u6700\u521d\u306b\u8cb7\u53d6\u308a\u7b49\u306e\u7533\u51fa\u304c\u3042\u3063\u305f\u65e5\u304b\u30896\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u307e\u3067\u306b\u571f\u5730\u5efa\u7269\u3092\u58f2\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\uff084\uff09\u516c\u5171\u4e8b\u696d\u306e\u65bd\u884c\u8005\u304b\u3089\u6700\u521d\u306b\u8cb7\u53d6\u308a\u7b49\u306e\u7533\u3057\u51fa\u3092\u53d7\u3051\u305f\u8005\uff08\u305d\u306e\u8005\u306e\u6b7b\u4ea1\u306b\u4f34\u3044\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u5f53\u8a72\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u304c\u8b72\u6e21\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<cite>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3552.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/cite><\/blockquote>\n\n\n\n<p>\u300c\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u571f\u5730\u5efa\u7269\u3092\u58f2\u3063\u305f\u5834\u5408\u306e\u7279\u4f8b\u300d\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u516c\u5171\u4e8b\u696d\u306e\u65bd\u884c\u8005\u304b\u3089\u767a\u884c\u3055\u308c\u308b<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u53ce\u7528\u7b49\u306e\u8a3c\u660e\u66f8<\/span><\/strong>\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u3001\u8907\u6570\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br>\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u5fc5\u8981\u66f8\u985e\u3092\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u640d\u76ca\u901a\u7b97\u3092\u5229\u7528\u3059\u308b<\/h3>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u3067\u5f97\u305f\u6240\u5f97\u3092\u3001\u4ed6\u306e\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3088\u308b\u640d\u5931\u3068\u76f8\u6bba\u3067\u304d\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<br><\/span><\/strong>\u300c\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3067\u640d\u5931\u304c\u51fa\u3066\u3057\u307e\u3063\u305f\u304c\u3001\u540c\u6642\u671f\u306b\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u3092\u5f97\u305f\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u5229\u7528\u3067\u304d\u307e\u3059\u3002<br><br>\u640d\u76ca\u901a\u7b97\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u5229\u76ca\u306b\u304b\u304b\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u5b89\u304f\u306a\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<br>\u8907\u6570\u306e\u571f\u5730\u3084\u5efa\u7269\u306e\u58f2\u5374\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br><br>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u5b89\u304f\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u304a\u3055\u3089\u3044\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-border 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