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\/>\n\u30fb\u305d\u306e\u307e\u307e\u653e\u7f6e\u3059\u308c\u3070\u8457\u3057\u304f\u885b\u751f\u4e0a\u6709\u5bb3\u3068\u306a\u308b\u304a\u305d\u308c\u306e\u3042\u308b\u72b6\u614b<br \/>\n\u30fb\u9069\u5207\u306a\u7ba1\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u8457\u3057\u304f\u666f\u89b3\u3092\u640d\u306a\u3063\u3066\u3044\u308b\u72b6\u614b<br \/>\n\u30fb\u305d\u306e\u4ed6\u5468\u8fba\u306e\u751f\u6d3b\u74b0\u5883\u306e\u4fdd\u5168\u3092\u56f3\u308b\u305f\u3081\u306b\u653e\u7f6e\u3059\u308b\u3053\u3068\u304c\u4e0d\u9069\u5207\u3067\u3042\u308b\u72b6\u614b<\/p>\n<h3>\u300c\u7ba1\u7406\u4e0d\u5168\u7a7a\u304d\u5bb6\u300d\u3068\u306f<\/h3>\n<p>\u307e\u305f\u300123\u5e74\u306b\u306f\u3001\u4e0a\u306e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u300c\u7ba1\u7406\u4e0d\u5168\u7a7a\u304d\u5bb6\u300d\u3068\u3044\u3046\u5206\u985e\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u300c\u7ba1\u7406\u4e0d\u5168\u7a7a\u304d\u5bb6\u300d\u3068\u306f\u3001\u300c\u9069\u5207\u306b\u7ba1\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u307e\u307e\u653e\u7f6e\u3059\u308c\u3070\u7279\u5b9a\u7a7a\u5bb6\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u304a\u305d\u308c\u306e\u3042\u308b\u72b6\u614b\u306e\u7a7a\u5bb6\u7b49\u300d\u3092\u3044\u3044\u307e\u3059\u3002\u7a7a\u304d\u5bb6\u306e\u89e3\u6d88\u306b\u5411\u3051\u3001\u884c\u653f\u306b\u3001\u3088\u308a\u5f37\u3044\u6a29\u9650\u3092\u4e0e\u3048\u308b\u306e\u304c\u72d9\u3044\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u300c\u7ba1\u7406\u4e0d\u5168\u7a7a\u304d\u5bb6\u300d\u306b\u6307\u5b9a\u3055\u308c\u308b\u3068\u3001\u81ea\u6cbb\u4f53\u306f\u305d\u306e\u6240\u6709\u8005\u306b\u5bfe\u3057\u300c\u7279\u5b9a\u7a7a\u304d\u5bb6\u300d\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u6539\u5584\u3059\u308b\u3088\u3046\u6307\u5c0e\u30fb\u52e7\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u7ba1\u7406\u4e0d\u5168\u306e\u72b6\u6cc1\u304c\u6539\u5584\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3084\u306f\u308a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u306f\u89e3\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u300c\u7a0e\u91d16\u500d\u300d\u3092\u907f\u3051\u308b\u305f\u3081\u306b<\/h2>\n<p>\u8ab0\u3082\u4f4f\u307e\u306a\u3044\u5bb6\u306b\u7a0e\u91d1\u3092\u6255\u3044\u7d9a\u3051\u308b\u3060\u3051\u3067\u3082\u75db\u3044\u306e\u306b\u3001\u305d\u308c\u304c6\u500d\u306b\u306a\u308b\u3088\u3046\u306a\u4e8b\u614b\u306f\u3001\u662f\u304c\u975e\u3067\u3082\u907f\u3051\u305f\u3044\u3082\u306e\u3002<span class=\"kyocho-mark\">\u6240\u6709\u3059\u308b\u7a7a\u304d\u5bb6\u304c\u300c\u7279\u5b9a\u7a7a\u304d\u5bb6\u300d\u300c\u7ba1\u7406\u4e0d\u5168\u7a7a\u304d\u5bb6\u300d\u306b\u306a\u3089\u306a\u3044\u305f\u3081<\/span>\u306b\u3001\u6b21\u306e\u3088\u3046\u306a\u5bfe\u7b56\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8cc3\u8cb8\u306a\u3069\u3067\u7a7a\u304d\u5bb6\u3092\u89e3\u6d88\u3059\u308b<\/h3>\n<p>\u8ab0\u304b\u304c\u4f4f\u3093\u3067\u3044\u308c\u3070\u3001\u7a7a\u304d\u5bb6\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u501f\u308a\u624b\u304c\u898b\u3064\u304b\u308b\u3068\u3044\u3046\u6761\u4ef6\u4ed8\u304d\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u8cc3\u8cb8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u5b9a\u671f\u7684\u306a\u53ce\u5165\u304c\u5f97\u3089\u308c\u308b\u306a\u3069\u30e1\u30ea\u30c3\u30c8\u5927\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u3053\u3068\u3092\u8003\u3048\u308c\u3070\u3001\u89aa\u621a\u3084\u77e5\u4eba\u306a\u3069\u306b\u5b89\u4fa1\u306a\u5bb6\u8cc3\u3067\u4f4f\u3093\u3067\u3082\u3089\u3046\u3001\u3068\u3044\u3046\u306e\u30821\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002\u4eba\u304c\u4f4f\u3080\u3053\u3068\u3067\u3001\u9069\u5207\u306a\u7ba1\u7406\u304c\u884c\u308f\u308c\u3084\u3059\u304f\u306a\u308b\u306e\u3082\u5229\u70b9\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u653e\u7f6e\u3057\u306a\u3044\u3067\u3057\u3063\u304b\u308a\u7ba1\u7406\u3059\u308b<\/h3>\n<p>\u5f53\u9762\u7a7a\u304d\u5bb6\u306e\u307e\u307e\u7dad\u6301\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u3055\u304d\u307b\u3069\u306e\u300c\u7279\u5b9a\u7a7a\u304d\u5bb6\u300d\u306e\u5b9a\u7fa9\u306b\u8a72\u5f53\u3057\u306a\u3044\u3088\u3046\u3001\u5c4b\u6839\u3084\u5916\u58c1\u3001\u690d\u683d\u306a\u3069\u306e\u7ba1\u7406\u3092\u304d\u3061\u3093\u3068\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7269\u4ef6\u304c\u9060\u65b9\u306b\u3042\u308b\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u5c02\u9580\u306e\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u58f2\u5374\u3092\u8003\u3048\u308b<\/h3>\n<p>\u305a\u3063\u3068\u4f4f\u3080\u4e88\u5b9a\u304c\u306a\u3044\u7a7a\u304d\u5bb6\u306a\u3089\u3070\u3001\u58f2\u5374\u304c\u9078\u629e\u80a2\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u4f4f\u5b85\u306e\u5834\u5408\u306b\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u8b72\u6e21\u6240\u5f97\uff08\u203b\uff09\u306e\u91d1\u984d\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u3092\u63a7\u9664\u53ef\u80fd\u306a\u300c\u7a7a\u304d\u5bb6\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001\u58f2\u5374\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u203b\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u6240\u5f97\u3000\u300c\u8b72\u6e21\u53ce\u5165\u3008\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u984d\u3009\uff0d\uff08\u53d6\u5f97\u8cbb\u3008\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u984d\u3009\uff0b\u8b72\u6e21\u8cbb\u7528\u3008\u4ef2\u4ecb\u696d\u8005\u3078\u306e\u624b\u6570\u6599\u306a\u3069\u3009\uff09\u300d\u3067\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u6b21\u306e3\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u305f\u7a7a\u304d\u5bb6\u3067\u3059\u3002<\/p>\n<p>\u30fb1981\u5e745\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3053\u3068<br \/>\n\u30fb\u533a\u5206\u6240\u6709\u5efa\u7269\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3067\u306a\u3044\u3053\u3068<br \/>\n\u30fb\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u4ea1\u304f\u306a\u3063\u305f\u4eba\u4ee5\u5916\u306b\u5c45\u4f4f\u3092\u3057\u3066\u3044\u305f\u4eba\u304c\u3044\u306a\u304b\u3063\u305f\u3053\u3068<\/p>\n<p>\u307e\u305f\u3001\u7279\u4f8b\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7a7a\u304d\u5bb6\u3092\u58f2\u308b\u304b\u3001\u7a7a\u304d\u5bb6\u3068\u305d\u306e\u6577\u5730\u3092\u58f2\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u306e\u3068\u304d\u304b\u3089\u8b72\u6e21\u306e\u3068\u304d\u307e\u3067\u4e8b\u696d\u3001\u8cb8\u4ed8\u3051\u3001\u5c45\u4f4f\u306a\u3069\u306b\u4f7f\u7528\u3057\u3066\u304a\u3089\u305a\u3001\u8b72\u6e21\u6642\u306b\u7a7a\u304d\u5bb6\u304c\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068<br \/>\n\u30fb\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u53d6\u58ca\u3057\u305f\u3042\u3068\u306b\u3001\u305d\u306e\u6577\u5730\u3092\u58f2\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u306e\u3068\u304d\u304b\u3089\u8b72\u6e21\u306e\u3068\u304d\u307e\u3067\u4e8b\u696d\u3001\u8cb8\u4ed8\u3051\u3001\u5c45\u4f4f\u306a\u3069\u306b\u4f7f\u7528\u3057\u3066\u304a\u3089\u305a\u3001\u53d6\u308a\u58ca\u3057\u5f8c\u306b\u307b\u304b\u306e\u5efa\u7269\u3084\u69cb\u7bc9\u7269\u306a\u3069\u3092\u5efa\u7bc9\u3057\u3066\u3044\u306a\u3044\u3053\u3068<br \/>\n\u30fb\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3057\u305f\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068<br \/>\n\u30fb\u58f2\u5374\u4ee3\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff08\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5834\u5408\u306f1\u4eba\u306b\u3064\u304d1\u5104\u5186\u3067\u306f\u306a\u304f\u3001\u5408\u7b97\u3057\u305f\u58f2\u5374\u4ee3\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff09\u3000\u306a\u3069<\/p>\n<p>\u3053\u308c\u4ee5\u5916\u306b\u3082\u7d30\u304b\u306a\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u76f8\u7d9a\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"sankou\">\u7a7a\u304d\u5bb6\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" class=\"ex--links\" rel=\"noopener\">No.3306\u2003\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/div>\n<h2>\u7a7a\u304d\u5bb6\u5bfe\u7b56\u306e\u6ce8\u610f\u70b9<\/h2>\n<h3>\u66f4\u5730\u306b\u3059\u308b\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u5897\u3048\u308b<\/h3>\n<p>\u5efa\u7269\u304c\u306a\u304f\u306a\u308c\u3070\u3001\u305d\u308c\u306b\u304b\u304b\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u3082\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u300c\u7279\u5b9a\u7a7a\u304d\u5bb6\u300d\u306b\u6307\u5b9a\u3055\u308c\u308b\u5fc3\u914d\u3082\u3057\u306a\u304f\u3066\u3059\u307f\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u7269\u304c\u306a\u3044\u571f\u5730\u306e\u307b\u3046\u304c\u3001\u58f2\u5374\u306f\u3057\u3084\u3059\u304f\u306a\u308b\uff08\u9ad8\u5024\u3067\u58f2\u308c\u308b\u53ef\u80fd\u6027\u306f\u9ad8\u304f\u306a\u308b\uff09\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u7a7a\u304d\u5bb6\u3092\u89e3\u4f53\u3057\u3066\u66f4\u5730\u306b\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u305f\u304f\u306a\u308b\u306e\u3067\u3059\u304c\u3001\u305d\u3053\u306b\u306f\u201c\u843d\u3068\u3057\u7a74\u201d\u3082\u3042\u308a\u307e\u3059\u3002\u3055\u304d\u307b\u3069\u8aac\u660e\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u5b85\u5730\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001<span 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