{"id":29545,"date":"2023-11-19T09:00:00","date_gmt":"2023-11-19T00:00:00","guid":{"rendered":"https:\/\/t23m-navi.jp\/magazine\/?p=29545"},"modified":"2023-11-18T15:48:24","modified_gmt":"2023-11-18T06:48:24","slug":"investment_tax_list","status":"publish","type":"post","link":"https:\/\/t23m-navi.jp\/magazine\/investment\/investment_tax_list\/","title":{"rendered":"\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u4e00\u89a7\u3001\u7a0e\u7387\u3092\u89e3\u8aac\uff01\u8efd\u6e1b\u63aa\u7f6e\u30fb\u7279\u4f8b\u306e\u6d3b\u7528\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3067\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\uff01"},"content":{"rendered":"\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u306f\u3001\u7269\u4ef6\u306e\u53d6\u5f97\u6642\u306b\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u5370\u7d19\u7a0e\u3001\u4fdd\u6709\u6642\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u30fb\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3001\u58f2\u5374\u6642\u306b\u306f\u767b\u9332\u514d\u8a31\u7a0e\u3068\u5370\u7d19\u7a0e\u3001\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u305f\u969b\u306b\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3082\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u4fdd\u6709\u6642\u306b\u500b\u4eba\u4e8b\u696d\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306a\u3069\u3082\u7d0d\u3081\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u7a0e\u91d1\u306e\u8efd\u6e1b\u63aa\u7f6e\u3084\u7279\u4f8b\u3092\u4e0a\u624b\u304f\u6d3b\u7528\u3059\u308b\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u305b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u4e00\u89a7\u3068\u6982\u8981\u3001\u8efd\u6e1b\u63aa\u7f6e\u306a\u3069\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u3068\u7a0e\u91d1\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u4e00\u89a7<\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th><th>\u5206\u985e<\/th><th>\u8efd\u6e1b\u63aa\u7f6e\u3084\u7279\u4f8b\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408<\/th><\/tr><\/thead><tbody><tr><td colspan=\"3\"><strong>\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u6642<\/strong><\/td><\/tr><tr><td>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/td><td>\u5730\u65b9\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><tr><td>\u767b\u9332\u514d\u8a31\u7a0e<\/td><td>\u56fd\u7a0e<\/td><td>\u3042\u308a\uff08\u571f\u5730\u306e\u307f\uff09<\/td><\/tr><tr><td>\u5370\u7d19\u7a0e<\/td><td>\u56fd\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><tr><td colspan=\"3\"><strong>\u4e0d\u52d5\u7523\u306e\u904b\u7528\u30fb\u4fdd\u6709\u6642<\/strong><\/td><\/tr><tr><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e<\/td><td>\u5730\u65b9\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><tr><td>\u6240\u5f97\u7a0e<\/td><td>\u56fd\u7a0e<\/td><td rowspan=\"2\">\u306a\u3057<\/td><\/tr><tr><td>\u4f4f\u6c11\u7a0e<\/td><td>\u5730\u65b9\u7a0e<\/td><\/tr><tr><td>\u500b\u4eba\u4e8b\u696d\u7a0e\u203b<\/td><td>\u5730\u65b9\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><tr><td>\u6d88\u8cbb\u7a0e\u203b<\/td><td>\u56fd\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><tr><td colspan=\"3\"><strong>\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u6642<\/strong><\/td><\/tr><tr><td>\u8b72\u6e21\u6240\u5f97\u7a0e\u203b<\/td><td>\u56fd\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><tr><td>\u4f4f\u6c11\u7a0e\u203b<\/td><td>\u5730\u65b9\u7a0e<\/td><td>\u3042\u308a\u203b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u4f8b\u63aa\u7f6e\u306b\u3068\u3082\u306a\u3046\u3082\u306e<\/td><\/tr><tr><td>\u767b\u9332\u514d\u8a31\u7a0e<\/td><td>\u56fd\u7a0e<\/td><td>\u3042\u308a\uff08\u571f\u5730\u306e\u307f\uff09<\/td><\/tr><tr><td>\u5370\u7d19\u7a0e<\/td><td>\u56fd\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><tr><td colspan=\"3\"><strong>\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u30fb\u8d08\u4e0e\u3067\u5f97\u305f\u5834\u5408<\/strong><\/td><\/tr><tr><td>\u76f8\u7d9a\u7a0e<\/td><td>\u56fd\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><tr><td>\u8d08\u4e0e\u7a0e<\/td><td>\u56fd\u7a0e<\/td><td>\u3042\u308a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><small class=\"mininote\">\u203b\u306f\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u4eba\u5168\u3066\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u7a0e\u91d1<\/small><\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7a0e\u7387\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u793a\u3059\u89b3\u70b9\u304b\u3089\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u9664\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u7269\u4ef6\u306e\u8cfc\u5165\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001<span class=\"swl-inline-color has-swl-deep-02-color\"><strong>\u2460\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3001\u2461\u767b\u9332\u514d\u8a31\u7a0e\u3001\u2462\u5370\u7d19\u7a0e<\/strong><\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> 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is-style-stripes\"><table><thead><tr><th><\/th><th>\u571f\u5730\u30fb\u5bb6\u5c4b\uff08\u4f4f\u5b85\uff09<\/th><th>\u5bb6\u5c4b\uff08\u975e\u4f4f\u5b85\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u672c\u5247\u7a0e\u7387\uff082025\u5e743\u670831\u65e5\u307e\u3067\uff09<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d73\uff05<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d74\uff05<\/td><\/tr><tr><td>\u7279\u4f8b\u30fb\u8efd\u6e1b\u63aa\u7f6e\uff08\u4e3b\u306a\u3082\u306e\u3092\u629c\u7c8b\uff09<\/td><td>\u4f4f\u5b85\u7528\u306e\u571f\u5730\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d71\/2\u00d73\uff05\u65b0\u7bc9\u4f4f\u5b85\uff08\u8cb8\u5bb6\u4f4f\u5b85\u3082\u542b\u3080\uff09\u3067\u5e8a\u9762\u7a4d50\u33a1\uff08\u8cb8\u5bb6\u5171\u540c\u4f4f\u5b85\u306f40\u33a1\uff09\u4ee5\u4e0a240\u33a1\u4ee5\u4e0b\u30011982\u5e74\u4ee5\u964d\u306b\u65b0\u7bc9\u3055\u308c\u3001\u65b0\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306f\u6700\u9ad81,200\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u308b<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><small class=\"mininote\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shitsumon\/tozei\/index_f.html\" target=\"_blank\" rel=\"noopener\" title=\"\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u300c\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u300d<\/a><\/small><\/p>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u4e00\u5b9a\u306e\u984d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u571f\u5730<\/td><td>10\u4e07\u5186\u672a\u6e80<\/td><\/tr><tr><td>\u5bb6\u5c4b\uff08\u65b0\u7bc9\u30fb\u5897\u7bc9\u30fb\u6539\u7bc9\uff09<\/td><td>23\u4e07\u5186\u672a\u6e80<\/td><\/tr><tr><td>\u5bb6\u5c4b\uff08\u58f2\u8cb7\u306a\u3069\uff09<\/td><td>12\u4e07\u5186\u672a\u6e80<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u53d6\u308a\u58ca\u3059\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u5bb6\u5c4b\u3092\u53d6\u5f97\u3057\u3001\u53d6\u5f97\u5f8c\u3059\u3050\u53d6\u308a\u58ca\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308b\u53d6\u5f97\u3001\u6cd5\u4eba\u306e\u5408\u4f75\u307e\u305f\u306f\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u5206\u5272\u306b\u3088\u308b\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shisan\/syutokuzei.html\" target=\"_blank\" rel=\"noopener\" title=\"\">\u300c\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u8a08\u7b97\u30c4\u30fc\u30eb\u300d<\/a>\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u984d\u304c\u6c17\u306b\u306a\u308b\u65b9\u306f\u6d3b\u7528\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> \u2461\u767b\u9332\u514d\u8a31\u7a0e<\/h3>\n\n\n\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u3092\u3059\u308b\u969b\u306b\u7d0d\u3081\u308b\u3082\u306e\u3067\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3068\u540c\u69d8\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\uff1c\u5efa\u7269\uff1e<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/WSB2Rq0rOEUixTYQNMrCIgWqKDDjYOYrNKPhIjiSanAIbxL9RPBd7C4sz0kk5fyn5doCq-6aFrMO9uv7smLAGi7S1HhMuS5Td4lBqkGtbn6ebsq-hIHRkg-cDHCLUtQkpsSIwfAThLFm4YWxpR_qNg\" alt=\"\"\/><\/figure>\n\n\n\n<p><strong>\uff1c\u571f\u5730\uff1e<\/strong><\/p>\n\n\n\n<p><img decoding=\"async\" width=\"567\" height=\"223\" src=\"https:\/\/lh7-us.googleusercontent.com\/xJcPfuNO22YhYfw6G6Ni5CheqWOiwrwy1D4ldrcsK0VGcParX68g3PL4UOe1YTxNxGmY5idhfm1u8sUjoqqIFf0hri-zgHxmaSMbOqSnW1kRqRq8WPWO3JeInc7M0rFrNcovcTGWE_X7fPd3kSPTmw\"><small class=\"mininote\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">\u56fd\u7a0e\u5e81\u300c\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\u300d<\/a><\/small><\/p>\n\n\n\n<p>\u5efa\u7269\u30fb\u571f\u5730\u5171\u306b\u8efd\u6e1b\u7a0e\u7387\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong><span class=\"swl-inline-color has-swl-deep-02-color\">\u5efa\u7269\u306f\u81ea\u8eab\u306e\u5c45\u4f4f\u7528\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u4ef6\u306e1\u3064<\/span><\/strong>\u3067\u3059\u306e\u3067\u6295\u8cc7\u7528\u4e0d\u52d5\u7523\u3067\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u571f\u5730\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u30012026\u5e743\u670831\u65e5\u307e\u3067\u306e\u58f2\u8cb7\u30fb\u8d08\u4e0e\u306a\u3069\u3067\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u76f8\u7d9a\u3067\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u767b\u9332\u514d\u8a31\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462\u5370\u7d19\u7a0e<\/h3>\n\n\n\n<p>\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u58f2\u6e21\u8a3c\u66f8\u306a\u3069\u306b\u306f\u5370\u7d19\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong><span class=\"swl-inline-color has-swl-deep-02-color\">\u58f2\u8cb7\u5951\u7d04\u66f8\u306a\u3069\u306b\u8cfc\u5165\u3057\u305f\u5370\u7d19\u3092\u8cbc\u308a\u3001\u5370\u8c61\u3084\u7f72\u540d\u3067\u6d88\u3059\u3053\u3068\u3067\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>2024\u5e743\u670831\u65e5\u307e\u3067\u306b\u4f5c\u6210\u3055\u308c\u305f\u300c\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u3068\u300c\u5efa\u8a2d\u5de5\u4e8b\u306e\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u306f\u3001\u5370\u7d19\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image u-mb-ctrl u-mb-0\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/DMQruyxbHX88JSCl2-aOWN41IkwnVQ21V0V2igZl-dIQUth8nTcQkOSpyhRW-mEYxOpp1NKJoolKqMYCuGayE3OgPGNZHsO1-Fep7fTnbohTwBPVJHL4JLtiwP7NeC_SE2JkqjD7q6UU_Nxx4v5_Ww\" alt=\"\"\/><\/figure>\n\n\n\n<p><small class=\"mininote\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/inshi\/pdf\/zeigaku_ichiran_r0204.pdf\" title=\"\">\u56fd\u7a0e\u5e81\u300c\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868\u300d<\/a><\/small><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u30fb\u904b\u7528\u3057\u3066\u3044\u308b\u9593\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n\n\n\n<p>\u4e0d\u52d5\u7523\u306e\u4fdd\u6709\u30fb\u904b\u7528\u4e2d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> \u2460\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e<\/h3>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f1\u67081\u65e5\u6642\u70b9\u3067\u571f\u5730\u3084\u5bb6\u5c4b\u30fb\u69cb\u7bc9\u7269\u3001\u6a5f\u68b0\u30fb\u88c5\u7f6e\u306a\u3069\u306e\u511f\u5374\u8cc7\u7523\u3068\u3044\u3063\u305f\u56fa\u5b9a\u8cc7\u7523\u3092\u6240\u6709\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4eba\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u90fd\u5e02\u8a08\u753b\u7a0e\u306f\u571f\u5730\u3068\u5bb6\u5c4b\u3092\u6240\u6709\u3059\u308b\u4eba\u306b\u8ab2\u3055\u308c\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u3042\u308f\u305b\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>1\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u306e\u3067\u30011\u67082\u65e5\u4ee5\u964d\u306b\u571f\u5730\u3084\u5bb6\u5c4b\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u305d\u306e\u5e74\u5ea6\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4fa1\u683c\u306e\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3057\u3001<strong><span class=\"swl-marker mark_orange\">3\u5e74\u306b1\u56de\u8a55\u4fa1\u984d\u3092\u898b\u76f4\u3059\u300c\u8a55\u4fa1\u66ff\u3048\u300d<\/span><\/strong>\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u7279\u4f8b\u3084\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u9069\u7528\u5f8c\u306e\u4fa1\u984d\uff08\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u306b\u7a0e\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u7d0d\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\uff1c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u7a0e\u7387\uff1e<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u8ab2\u7a0e\u5bfe\u8c61<\/th><th>\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97<\/th><\/tr><\/thead><tbody><tr><td>\u571f\u5730<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff1a\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d71.4\uff05\u90fd\u5e02\u8a08\u753b\u7a0e\uff1a\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d70.3\uff05<\/td><\/tr><tr><td>\u5bb6\u5c4b<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff1a\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d71.4\uff05\u90fd\u5e02\u8a08\u753b\u7a0e\uff1a\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d70.3\uff05<\/td><\/tr><tr><td>\u511f\u5374\u8cc7\u7523<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff1a\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d71.4\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><small class=\"mininote\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shisan\/kotei_tosi.html\" target=\"_blank\" rel=\"noopener\" title=\"\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\uff08\u571f\u5730\u30fb\u5bb6\u5c4b\uff09\u300d<\/a><\/small><\/p>\n\n\n\n<p>\u90fd\u5e02\u8a08\u753b\u7a0e\u306f\u3001\u90fd\u5e02\u8a08\u753b\u4e8b\u696d\u3084\u571f\u5730\u533a\u753b\u6574\u7406\u4e8b\u696d\u306e\u8ca1\u6e90\u3068\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u306e\u3067<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u511f\u5374\u8cc7\u7523\u306f\u5bfe\u8c61\u5916<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u533a\u5e02\u753a\u6751\u306e\u5404\u533a\u57df\u5185\u306b\u304a\u3044\u3066\u3001\u6240\u6709\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306e\u5408\u8a08\u984d\u304c\u3001\u571f\u5730\u304c30\u4e07\u5186\u3001\u5bb6\u5c4b\u304c20\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u3068\u3082\u306b\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a2018\u5e74\u5ea6\u4ee5\u964d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5c45\u4f4f\u7528\u8d85\u9ad8\u901f\u5efa\u7bc9\u7269\u306b\u3064\u3044\u3066\u4ed6\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3068\u306f\u7570\u306a\u308a\u5b9f\u969b\u306e\u5206\u8b72\u4fa1\u683c\u3092\u8e0f\u307e\u3048\u305f\u6309\u5206\u65b9\u6cd5\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u306f\u8efd\u6e1b\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u4f4f\u5b85\u7528\u5730\u304c\u8efd\u6e1b\u3055\u308c\u308b\u305f\u3081\u306e\u8981\u4ef6\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\uff1c\u4f4f\u5b85\u7528\u5730\uff1e<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u7a2e\u985e<\/th><th>\u8ab2\u7a0e\u6a19\u6e96\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u5c0f\u898f\u6a21\u4f4f\u5b85\u7528\u57301\u6238\u3042\u305f\u308a200\u33a1\u4ee5\u4e0b\u306e\u90e8\u5206<\/td><td>\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4fa1\u683c\u00d71\/6<\/td><\/tr><tr><td>\u2460\u4ee5\u5916\u306e\u90e8\u5206\uff08\u4e0a\u9650\uff1a\u5bb6\u5c4b\u306e\u5e8a\u9762\u7a4d\u306e10\u500d\uff09<\/td><td>\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4fa1\u683c\u00d71\/3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u52a0\u3048\u3066\u3001\u4ee5\u4e0b\u306e\u4f4f\u5b85\u3082\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u7533\u8acb\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-swl-gray-background-color has-background\"><tbody><tr><td><span data-icon=\"dot\" class=\"swl-inline-list\">\u65b0\u7bc9\u4f4f\u5b85\uff08\u8cb8\u5bb6\u3092\u542b\u3080\uff09<\/span><br><span data-icon=\"dot\" class=\"swl-inline-list\">\u9577\u5bff\u547d\u5316\u306b\u8cc7\u3059\u308b\u5927\u898f\u6a21\u4fee\u7e55\u5de5\u4e8b\u304c\u884c\u308f\u308c\u305f\u30de\u30f3\u30b7\u30e7\u30f3<\/span><br><span data-icon=\"dot\" class=\"swl-inline-list\">\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85<\/span><br><span data-icon=\"dot\" class=\"swl-inline-list\">\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u4f4f\u5b85<\/span><br><span data-icon=\"dot\" class=\"swl-inline-list\">\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u3092\u884c\u3063\u305f\u8981\u5b89\u5168\u78ba\u8a8d\u8a08\u753b\u8a18\u8f09\u5efa\u7bc9\u7269\u307e\u305f\u306f\u8981\u7dca\u6025\u5b89\u5168\u78ba\u8a8d\u5927\u898f\u6a21\u5efa\u7bc9\u7269\u306a\u3069<\/span><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"> \u2461\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/h3>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u3088\u3063\u3066\u6240\u5f97\u304c\u4e0a\u304c\u308b\u3068\u3001<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u984d\u304c\u5897\u3048\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306f\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u306b\u4ee5\u4e0b\u306e\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u3001\u4f4f\u6c11\u7a0e\u306f\u8ab2\u7a0e\u6240\u5f97\u306b10\uff05\u3092\u639b\u3051\u305f\u984d\u306b\u5747\u7b49\u5272\uff084,000\uff5e6,200\u5186\uff09\u3092\u8db3\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u5747\u7b49\u5272\u306f\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image u-mb-ctrl u-mb-0\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/ILZI1XnjJyKEvT6SIzqc7tJV8rU8e7z5AxQpiYEvJKMiBCbcJUjr2NyQxkcm5xx9vyycKKEM5VNxcBURgLPwZkH6X8eNoXVOGf-1IHyB_jSqsYjwpC3dpqZfZIpf4z2vgGSKV-NuayZa3FQNHH713Q\" alt=\"\"\/><\/figure>\n\n\n\n<p><small class=\"mininote\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">\u56fd\u7a0e\u5e81\u300c\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d<\/a><\/small><\/p>\n\n\n\n<p>\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\uff08\u7d66\u4e0e\u306e\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\uff09\u304b\u3089\u3001\u3055\u3089\u306b\u6240\u5f97\u63a7\u9664\uff08\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image u-mb-ctrl u-mb-0\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/DrBXiqXyXn_Zye-ImkRCwgTAI1aWz-3s-BTmiNZ9AIgV9HQw_-KAy4B6zy7e-gjfzo-PhXTP9g9yK8AdsUvOCfds-c1qUDdKUw5_Hnc1-wGPVKXtmm8GIp6OLz73Bj-Vb1PoUQESFRSj3QwH1S-Xcw\" alt=\"\"\/><\/figure>\n\n\n\n<p><small class=\"mininote\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.shiruporuto.jp\/public\/document\/container\/shotokuzei_shikumi\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u91d1\u878d\u5e83\u5831\u4e2d\u592e\u59d4\u54e1\u4f1a\u300c\u77e5\u308b\u307d\u308b\u3068 \u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3088\u3046\uff01\u300d<\/a><\/small><\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u306f1\u5e74\u76ee\u306b\u4e0d\u52d5\u7523\u8cfc\u5165\u306b\u304b\u304b\u308b\u8af8\u8cbb\u7528\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u53ce\u5165\u304c\u5fc5\u8981\u7d4c\u8cbb\u3092\u4e0a\u56de\u308a\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u4e8b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>2\u5e74\u76ee\u4ee5\u964d\u3082\u5b9f\u969b\u306e\u51fa\u8cbb\u3067\u306f\u306a\u3044\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u5bb6\u8cc3\u53ce\u5165\u306a\u3069\u306e\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3088\u3063\u3066\u3001<strong>\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8efd\u6e1b\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u3001\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u4e8b\u4f8b\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-swl-gray-background-color has-background\"><tbody><tr><td>\u7d66\u4e0e\u6240\u5f97\u8005A\u3055\u3093<br>\u6240\u5f97\u63a7\u9664\u984d150\u4e07\u5186\uff08\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3067\u540c\u3058\u63a7\u9664\u984d\uff09<br>\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\uff1a5,000\u5186<br><br>1\u3000\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u53ce\u5165\u3068\u7d4c\u8cbb<br>\u7dcf\u53ce\u5165240\u4e07\u5186<br>\u6e1b\u4fa1\u511f\u5374\u8cbb50\u4e07\u5186<br>\u305d\u306e\u4ed6\u306e\u7d4c\u8cbb90\u4e07\u5186<br>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186<br>\uff1d35\u4e07\u5186\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09<br><br>3\u3000\u7d66\u4e0e\u53ce\u5165500\u4e07\u5186<br>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664144\u4e07\u5186<br>\uff1d356\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\uff09<br><br>1\u3000\uff0b\u2461\uff1d391\u4e07\u5186<br>391\u4e07\u5186\u2015\u6240\u5f97\u63a7\u9664\u984d150\u4e07\u5186\uff1d241\u4e07\u5186<br>\u6240\u5f97\u7a0e\uff1a143,500\u5186<br>\u4f4f\u6c11\u7a0e\uff1a246,000\u5186<br>\u5408\u8a08389,500\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" title=\"\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u306f\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u307e\u305f\u306f\u4e8b\u696d\u6240\u5f97\u304c\u3042\u308b\u65b9\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u53d7\u3051\u3089\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306b\u306f<strong>10\u4e07\u5186\u30fb55\u4e07\u5186\u30fb65\u4e07\u5186<\/strong>\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong><span class=\"swl-marker mark_yellow\">\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5834\u5408\u306f\u4e0d\u52d5\u7523\u6295\u8cc7\u304c\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306f\u306a\u304f\u3066\u3082\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u300155\u4e07\u5186\u307e\u305f\u306f65\u4e07\u5186\u306e\u63a7\u9664\u304c\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306f35\u4e07\u5186\u3067\u3059\u304c\u3001\u624b\u53d6\u308a\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong><span class=\"swl-inline-color has-swl-deep-02-color\">\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u300d<\/span><\/strong>\u3092\u8a08\u7b97\u3059\u308b\u3068\u3001\u624b\u53d6\u308a\u984d\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ji.html\" title=\"\">\u500b\u4eba\u4e8b\u696d\u7a0e<\/a><\/h3>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u3082\u306e\u3067\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u696d\u3067\u306f\u4ee5\u4e0b\u306e\u898f\u6a21\u306b\u8a72\u5f53\u3059\u308b\u3068\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td colspan=\"2\"><\/td><td>\u7a2e\u985e<\/td><td>\u8a72\u5f53\u3059\u308b\u898f\u6a21<\/td><\/tr><tr><td rowspan=\"6\">\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d<\/td><td rowspan=\"2\">\u4f4f\u5b85<\/td><td>\u30a2\u30d1\u30fc\u30c8\u30fb\u8cb8\u9593\u306a\u3069\u6238\u5efa\u3066\u4f4f\u5b85\u4ee5\u5916<\/td><td>10\u5ba4\u4ee5\u4e0a<\/td><\/tr><tr><td>\u6238\u5efa\u3066\u4f4f\u5b85<\/td><td>10\u68df\u4ee5\u4e0a<\/td><\/tr><tr><td>\u4f4f\u5b85\u4ee5\u5916<\/td><td>\u4e8b\u52d9\u6240\u30fb\u5e97\u8217\u306a\u3069<\/td><td>\u72ec\u7acb\u5bb6\u5c4b5\u68df\u4ee5\u4e0a\u72ec\u7acb\u5bb6\u5c4b\u4ee5\u591610\u5ba4\u4ee5\u4e0a<\/td><\/tr><tr><td rowspan=\"2\">\u571f\u5730<\/td><td>\u4f4f\u5b85\u7528\u571f\u5730<\/td><td>\u8cb8\u4ed8\u5951\u7d04\u4ef6\u657010\u4ef6\u4ee5\u4e0a\u307e\u305f\u306f\u8cb8\u4ed8\u7dcf\u9762\u7a4d\u304c2,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a<\/td><\/tr><tr><td>\u4f4f\u5b85\u7528\u571f\u5730\u4ee5\u5916<\/td><td>\u8cb8\u4ed8\u5951\u7d04\u4ef6\u657010\u4ef6\u4ee5\u4e0a<\/td><\/tr><tr><td colspan=\"2\">\u4e0a\u8a18\u2460\uff5e\u2464\u306e\u8cb8\u4ed8\u7528\u4e0d\u52d5\u7523\u3092\u8907\u6570\u7a2e\u4fdd\u6709\u3057\u3066\u3044\u308b<\/td><td>\uff5e\u2465\u306e\u7dcf\u5408\u8a08\u304c10\u4ee5\u4e0a\u307e\u305f\u306f\u2460\uff5e\u2465\u3044\u305a\u308c\u304b\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408<\/td><\/tr><tr><td colspan=\"2\" rowspan=\"2\">\u99d0\u8eca\u5834\u696d<\/td><td>\u9752\u7a7a\u99d0\u8eca\u5834\u30d4\u30ed\u30c6\u30a3\u5f0f\u99d0\u8eca\u5834<\/td><td>\u99d0\u8eca\u53ef\u80fd\u53f0\u657010\u53f0\u4ee5\u4e0a<\/td><\/tr><tr><td>\u5efa\u7bc9\u7269\u30fb\u6a5f\u68b0\u5f0f\u306a\u3069\u306e\u99d0\u8eca\u5834<\/td><td>\u99d0\u8eca\u53ef\u80fd\u53f0\u6570\u304c1\u53f0\u4ee5\u4e0a\uff08\u99d0\u8eca\u53ef\u80fd\u53f0\u6570\u306f\u554f\u308f\u306a\u3044\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u306f\u6771\u4eac\u90fd\u306e\u5834\u5408\u3067\u3001\u5224\u5b9a\u57fa\u6e96\u304c\u7570\u306a\u308b\u5730\u65b9\u81ea\u6cbb\u4f53\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308a<strong>\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u306f5\uff05<\/strong>\u3067\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-swl-gray-background-color has-background\"><tbody><tr><td>\u4e0d\u52d5\u7523\u6240\u5f97\uff0b\u4e8b\u696d\u6240\u5f97\uff0b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u2015\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e(\u63a7\u9664)\u984d\u2015\u640d\u5931\u306e\u7e70\u308a\u8d8a\u3057\u63a7\u9664\u306a\u3069\u30fc\u4e8b\u696d\u4e3b\u63a7\u9664\u984d\u00d7\u7a0e\u7387\uff085\uff05\uff09\uff1d\u500b\u4eba\u4e8b\u696d\u7a0e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\uff11\u5e74\u9593\u306e\u4e0d\u52d5\u7523\u6240\u5f97\uff08\u4e8b\u696d\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u4e8b\u696d\u6240\u5f97\u3092\u52a0\u3048\u308b\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3001\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e(\u63a7\u9664)\u984d\u306a\u3069\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001\u96d1\u6240\u5f97\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4e8b\u696d\u4e3b\u63a7\u9664\u984d\u306f\u5e74\u9593290\u4e07\u5186\u3067\u3001\u4e8b\u696d\u3092\u884c\u3063\u305f\u671f\u9593\u304c1\u5e74\u672a\u6e80\u306e\u5834\u5408\u306f\u6708\u5272\u308a\u3067\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> \u2462\u6d88\u8cbb\u7a0e<\/h3>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u6cd5\u4eba\u3067\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u6d88\u8cbb\u7a0e\u306f\u300c\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u300d\u304b\u3089\u300c\u4ed5\u5165\u3084\u7d4c\u8cbb\u306e\u652f\u6255\u3044\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3092\u7d0d\u3081\u308b\u3068\u3044\u3046\u8003\u3048\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-swl-gray-background-color has-background\"><tbody><tr><td>\u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\uff1d\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u2015\u7d4c\u8cbb\u306a\u3069\u306e\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5224\u5b9a\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/Ykunpm1Ra1ShsyHQQs_4u_ZTHlEjOQH8gspPiMwAwU9wCohX_WKqQvHcV02AijrNtV6kiw9MHWMYQgtdAG0w_Y2zYCV_Bf0ze6ZAlFQwGw15LZZ-NisxziPldzqNFEiDjJEpaVsbcBRgSDB7ps4Ocw\" alt=\"\"\/><\/figure>\n\n\n\n<p><small class=\"mininote\">\u7b46\u8005\u4f5c\u6210<\/small><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-swl-gray-background-color has-background\"><tbody><tr><td>1\u3000\u57fa\u6e96\u671f\u9593\uff08\u524d\u3005\u5e74\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408<br>2\u3000\u2460\u3092\u6e80\u305f\u3055\u306a\u3044\u304c\u3001\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u7d66\u4e0e\u306a\u3069\u306e\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u3082\u3057\u304f\u306f\u2461\u306b\u8a72\u5f53\u3057\u300c\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\u306a\u3069\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3089\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u65b0\u898f\u958b\u696d\u6642\u306f\u4ee5\u4e0b\u306e\u8868\u3092\u53c2\u8003\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table u-mb-ctrl u-mb-0 is-style-regular\"><table><thead><tr><th><\/th><th>\u8a2d\u7acb1\u5e74\u76ee<\/th><th>\u8a2d\u7acb2\u5e74\u76ee<\/th><th>\u8a2d\u7acb3\u5e74\u76ee<\/th><\/tr><\/thead><tbody><tr><td>\u500b\u4eba\u4e8b\u696d\u4e3b\u8cc7\u672c\u91d11,000\u4e07\u5186\u672a\u6e80\u306e\u6cd5\u4eba\uff08\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u3092\u9664\u304f\uff09<\/td><td>\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u3082\u53ef\u80fd\uff09<\/td><td colspan=\"2\">\u4e0a\u8a18\u2460\u2461\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005<\/td><\/tr><tr><td>\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\uff08\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u3092\u542b\u3080\uff09<\/td><td>\u8ab2\u7a0e\u4e8b\u696d\u8005<\/td><td>\u8ab2\u7a0e\u4e8b\u696d\u8005<\/td><td>\u4e0a\u8a18\u2460\u2461\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u203b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><small class=\"mininote\">\u203b\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u524d\u671f\u4ee5\u524d\u306b\u8cfc\u5165\u3057\u3001\u539f\u5247\u8ab2\u7a0e\u3067\u7533\u544a\u3057\u305f\u5834\u5408\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005<\/small><\/p>\n\n\n\n<p>\u306a\u304a2023\u5e7410\u6708\u306b\u958b\u59cb\u3057\u305f<strong><span class=\"swl-inline-color has-swl-deep-02-color\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/span><\/strong>\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308a<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u300c\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09<\/span><\/strong>\u300d\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u3001\u53d6\u5f15\u5148\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3010\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3011\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u3068\u306f\u3001\u58f2\u308a\u624b\u304c\u8cb7\u3044\u624b\u306b\u6b63\u78ba\u306a\u9069\u7528\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u3092\u4f1d\u3048\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u30022023\u5e7410\u67081\u65e5\u306b\u30b9\u30bf\u30fc\u30c8\u3057\u3001\u8cb7\u3044\u624b\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3057\u305f\u3002<img decoding=\"async\" width=\"567\" height=\"206\" src=\"https:\/\/lh7-us.googleusercontent.com\/59hPax6Lnpf4YzcSFCUrykAgeLwEhv87e7FsYUSGNHKmlR8si5HjjxwNk7FL2iDxMkDMfNsilBgyW7X-FfKFwW_EJwZ0Bq7gLB5KLRoos8w8V7MM6TObYOFORHW5ZbLfSedBh2kfIhy93fh--xIeSg\"><\/td><\/tr><tr><td><small class=\"mininote\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf\" title=\"\">\u56fd\u7a0e\u5e81\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981\u300d<\/a><br>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u6a5f\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u65b9\u306f2023\u5e7410\u6708\uff11\u65e5\uff5e2026\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306f\u30012\u5272\u7279\u4f8b\uff08\u6d88\u8cbb\u7a0e\u984d\u304c\u58f2\u4e0a\u7a0e\u984d\u306e2\u5272\uff09\u304c\u9069\u7528\u3055\u308c\u308b<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/202304\/pdf\/0023002-106.pdf\" title=\"\">\u306a\u3069\u306e<\/a>\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002<\/small><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1<\/h2>\n\n\n\n<p>\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2460\u8b72\u6e21\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/h3>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u3067\u3001\u571f\u5730\u3084\u5efa\u7269\u306f\u4ed6\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b<strong>\u300c\u5206\u96e2\u8ab2\u7a0e\u65b9\u5f0f\u300d<\/strong>\u3067\u3059\u3002\u7269\u4ef6\u306e\u58f2\u5374\u6642\u306b\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u300c\u8b72\u6e21\u6240\u5f97\u300d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-swl-gray-background-color has-background\"><tbody><tr><td>\u8b72\u6e21\u4fa1\u984d\uff08\u58f2\u5374\u4fa1\u683c\uff09\u2015\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\u2015\uff08\u9069\u7528\u3055\u308c\u308b\u5834\u5408\uff09\u7279\u5225\u63a7\u9664\u984d\uff1d\u8b72\u6e21\u6240\u5f97<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u305f\u969b\u306b\u306f<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u306a\u304f\u3066\u3082\u3001\u7279\u4f8b\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u8b72\u6e21\u6240\u5f97\u304c\u63a7\u9664\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u571f\u5730\u3084\u5efa\u7269\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53d6\u5f97\u3057\u305f\u65e5\u304b\u3089\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u3068\u9577\u671f\u8b72\u6e21\u6240\u5f97\u30015\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-swl-gray-background-color 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