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\/>\n\u52a0\u5165\u306e\u624b\u7d9a\u304d\u306f\u3001\u4f4f\u307e\u3044\u306e\u3042\u308b\u5e02\u533a\u753a\u6751\u5f79\u6240\u306e\u56fd\u6c11\u5e74\u91d1\u62c5\u5f53\u7a93\u53e3\u3067\u884c\u3044\u307e\u3059\u3002\u5e74\u91d1\u624b\u5e33\u3084\u96e2\u8077\u7968\uff08\u307e\u305f\u306f\u9000\u8077\u8a3c\u660e\u66f8\uff09\u3001\u8eab\u5206\u8a3c\u660e\u66f8\u3001\u5370\u9451\u3092\u6301\u53c2\u3057\u3066\u7a93\u53e3\u306b\u884c\u304f\u3068\u3001\u5c4a\u51fa\u66f8\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff09\u306e\u8a18\u8f09\u306a\u3069\u52a0\u5165\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u6301\u53c2\u3059\u308b\u66f8\u985e\u7b49\u306f\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u5404\u81ea\u6cbb\u4f53\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u624b\u7d9a\u304d\u306f\u3001\u9000\u8077\u5f8c14\u65e5\u4ee5\u5185\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>\u2461\u4f4f\u6c11\u7a0e<\/h4>\n<p>\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u6bce\u6708\u306e\u7d66\u6599\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u5b9f\u306f\u3001\u3053\u306e\u4f4f\u6c11\u7a0e\u306f\u524d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u3082\u306e\u309212\u56de\u306b\u5206\u3051\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u3092\u9000\u8077\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u306e\u6b8b\u308a\u306e\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u5e74\u306e\u6b8b\u308a\u306e\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3046\u65b9\u6cd5\u306b\u306f\u3001\u6700\u5f8c\u306e\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u65b9\u6cd5\u3068\u3001\u81ea\u5206\u3067\u652f\u6255\u3046\u65b9\u6cd5\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u5834\u5408\u3082\u624b\u7d9a\u304d\u306f\u3001\u52e4\u3081\u3066\u3044\u305f\u4f1a\u793e\u304c\u884c\u3044\u307e\u3059\u3002\u901a\u5e38\u3001\u9000\u8077\u6642\u306b\u4f1a\u793e\u304b\u3089\u3069\u3061\u3089\u306b\u3059\u308b\u304b\u3092\u805e\u304b\u308c\u307e\u3059\u304c\u3001\u4f55\u3082\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u4f1a\u793e\u306b\u554f\u3044\u5408\u308f\u305b\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u958b\u696d\u3057\u30661\u5e74\u76ee\u306e\u5834\u5408\u3001\u4e8b\u696d\u304c\u601d\u3063\u3066\u3044\u305f\u3068\u304a\u308a\u306b\u904b\u3070\u305a\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u3001\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u304c\u53b3\u3057\u3044\u3068\u3044\u3046\u72b6\u614b\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u305d\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f\u306e\u3067\u306f\u306a\u304f\u3001\u5fc5\u305a\u5404\u81ea\u6cbb\u4f53\u306e\u62c5\u5f53\u7a93\u53e3\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u306f\u3001\u9000\u8077\u3084\u72ec\u7acb\u958b\u696d\u306a\u3069\u3067\u53ce\u5165\u304c\u524d\u5e74\u3088\u308a\u4e0b\u304c\u3063\u305f\u5834\u5408\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u3001\u4f4f\u6c11\u7a0e\u306e\u514d\u9664\u3001\u6e1b\u984d\u3001\u652f\u6255\u3044\u7336\u4e88\u306a\u3069\u306e\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u3084\u624b\u7d9a\u304d\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u624b\u7d9a\u304d\u3092\u3059\u308c\u3070\u652f\u6255\u3046\u91d1\u984d\u304c\u4f4e\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5fc5\u305a\u5404\u81ea\u6cbb\u4f53\u306e\u62c5\u5f53\u7a93\u53e3\u306b\u76f8\u8ac7\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n<h3>\u78ba\u5b9a\u7533\u544a\u3068\u306f<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u30011\u5e74\u9593\u306e\u53ce\u5165\u3084\u7d4c\u8cbb\u3001\u6240\u5f97\u3084\u7a0e\u984d\u3092\u81ea\u5206\u3067\u8a08\u7b97\u3057\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5e74\u306b1\u56de\u3001\u7fcc2\u670816\u65e5\uff5e3\u670815\u65e5\u306e\u9593\u306b\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63d0\u51fa\u66f8\u985e\u306f\u3001\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u3068\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u3067\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u7a2e\u985e<\/th>\n<th>\u63d0\u51fa\u66f8\u985e<\/th>\n<\/tr>\n<tr>\n<td>\u767d\u8272\u7533\u544a<\/td>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8B\u3000\u53ce\u652f\u5185\u8a33\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u9752\u8272\u7533\u544a<\/td>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8B\u3000\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u3084\u53ce\u652f\u5185\u8a33\u66f8\u3001\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306f\u3001\u6bce\u5e74\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7bc0\u7a0e\u3059\u308b\u306a\u3089\u9752\u8272\u7533\u544a\u3092<\/h3>\n<p>\u958b\u696d\u5f8c2\u30f5\u6708\u4ee5\u5185\u306b\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3001\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3068\u7bc0\u7a0e\u304c\u3067\u304d\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306b\u306f\u3001\u3044\u304f\u3064\u3082\u306e\u7279\u5178\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9752\u8272\u7533\u544a\u306e\u7279\u5178\u306e\u4e2d\u3067\u6700\u3082\u5f71\u97ff\u304c\u5927\u304d\u3044\u3082\u306e\u304c\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3060\u3051\u3067<span class=\"kyocho\">\u6240\u5f97\u3092\u6700\u592765\u4e07\u5186\u63a7\u9664<\/span>\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u306b\u3068\u3063\u306665\u4e07\u5186\u306e\u7d4c\u8cbb\u3092\u4f5c\u308b\u306e\u306f\u5927\u5909\u3067\u3059\u3002\u3053\u308c\u3060\u3051\u3067\u3082\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u610f\u5473\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u4ee5\u5916\u306e\u9752\u8272\u7533\u544a\u306e\u7279\u5178\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm<\/a><\/div>\n<h3>\u78ba\u5b9a\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306b<\/h3>\n<p>\u521d\u3081\u3066\u306e\u78ba\u5b9a\u7533\u544a\u306f\u5927\u5909\u3067\u3059\u3002\u305f\u3060\u3001\u58f2\u4e0a\u3082\u4e0a\u304c\u3063\u3066\u3044\u306a\u3044\u6642\u671f\u304b\u3089\u7a0e\u7406\u58eb\u306b\u983c\u3080\u306e\u3082\u8cbb\u7528\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u306a\u304b\u306a\u304b\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3046\u3048\u3067\u5927\u5207\u306a\u306e\u306f\u666e\u6bb5\u304b\u3089\u306e\u6570\u5b57\u306e\u7ba1\u7406\u3067\u3059\u3002\u624b\u66f8\u304d\u3084\u30a8\u30af\u30bb\u30eb\u306e\u5e33\u7c3f\u3067\u7ba1\u7406\u304c\u7169\u96d1\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u306f\u3001\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u30d0\u30bf\u30d0\u30bf\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u3067\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u304c\u6570\u591a\u304f\u51fa\u56de\u3063\u3066\u3044\u308b\u70ba\u3001\u6d3b\u7528\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u30d3\u30b8\u30cd\u30b9\u30ab\u30fc\u30c9\u3082\u3042\u308a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u3067\u6255\u3063\u305f\u7d4c\u8cbb\u304c\u81ea\u52d5\u3067\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u9023\u643a\u3059\u308b\u8a2d\u5b9a\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>[PR]\u78ba\u5b9a\u7533\u544a\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u5927\u5e45\u524a\u6e1b<\/strong><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=4284636&#038;p_id=888&#038;pc_id=1087&#038;pl_id=64827\" class=\"ex--links\" target=\"_blank\" rel=\"nofollow noopener\" referrerpolicy=\"no-referrer-when-downgrade\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/image.moshimo.com\/af-img\/0253\/000000064827.png\" width=\"728\" height=\"90\" style=\"border:none;\"><\/a><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=4284636&#038;p_id=888&#038;pc_id=1087&#038;pl_id=64827\" width=\"1\" height=\"1\" style=\"border:none;\">\u521d\u3081\u3066\u4f1a\u8a08\u30bd\u30d5\u30c8\u5c0e\u5165\u306b\u3082\u304a\u3059\u3059\u3081\uff01<\/p>\n<p>&nbsp;<\/p>\n<p><strong>[PR]\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u30aa\u30b9\u30b9\u30e1\u306e\u30d3\u30b8\u30cd\u30b9\u30ab\u30fc\u30c9<\/strong><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=4305305&#038;p_id=4011&#038;pc_id=10095&#038;pl_id=63070\" class=\"ex--links\" target=\"_blank\" rel=\"nofollow noopener\" referrerpolicy=\"no-referrer-when-downgrade\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/image.moshimo.com\/af-img\/0253\/000000063070.png\" width=\"728\" height=\"90\" style=\"border:none;\"><\/a><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=4305305&#038;p_id=4011&#038;pc_id=10095&#038;pl_id=63070\" width=\"1\" height=\"1\" style=\"border:none;\">\u521d\u671f\u8cbb\u7528\u3082\u5e74\u4f1a\u8cbb\u3082\u7121\u6599\u306a\u306e\u3067\u3001\u6c17\u8efd\u306b\u5229\u7528\u958b\u59cb\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u91d1\u306f\u3069\u308c\u3050\u3089\u3044\u304b\u304b\u308b\uff1f<\/h2>\n<h3>\u6240\u5f97\u7a0e\u3068\u5e02\u6c11\u7a0e\u3063\u3066\u3069\u308c\u3050\u3089\u3044\u5fc5\u8981\uff1f<\/h3>\n<p>\u3053\u3053\u307e\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u624b\u7d9a\u304d\u3092\u4e2d\u5fc3\u306b\u898b\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u3053\u304b\u3089\u306f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u539f\u5247\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u652f\u6255\u3046\u5fc5\u8981\u306e\u3042\u308b\u7a0e\u91d1\u306f\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3067\u3059\u3002<\/p>\n<h4>\u2460\u6240\u5f97\u7a0e<\/h4>\n<p>\u6240\u5f97\u7a0e\u306f\u6240\u5f97\uff08\u3082\u3046\u3051\uff09\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u6240\u5f97\u7a0e\u306f\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"calc03\">\u6240\u5f97\u7a0e\u306e\u91d1\u984d\uff1d\u6240\u5f97\u91d1\u984d\u00d7\u7a0e\u7387\uff0d\u63a7\u9664\u984d<\/div>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u304c800\u4e07\u5186\u3001\u8cbb\u7528\u304c400\u4e07\u5186\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c65\u4e07\u5186\u306e\u5834\u5408\u306e\u6240\u5f97\u306f\u3001<\/p>\n<p><span class=\"calc04\">\u58f2\u4e0a800\u4e07\u5186\uff0d\u8cbb\u7528400\u4e07\u5186\uff0d\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\uff1d335\u4e07\u5186<\/span>\u3067\u3059\u3002\u7a0e\u7387\u306f\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6b21\u306e\u3088\u3046\u306b\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>5\uff05<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u3092\u8d85\u3048\u2003330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10\uff05<\/td>\n<td>97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u3092\u8d85\u3048\u2003695\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20\uff05<\/td>\n<td>427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>695\u4e07\u5186\u3092\u8d85\u3048\u2003900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>23\uff05<\/td>\n<td>636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u3092\u8d85\u3048\u20031,800\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>33\uff05<\/td>\n<td>1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,800\u4e07\u5186\u3092\u8d85\u30484,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40\uff05<\/td>\n<td>2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,000\u4e07\u5186\u8d85<\/td>\n<td>45\uff05<\/td>\n<td>4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u6240\u5f97\u91d1\u984d335\u4e07\u5186\u306e\u5834\u5408\u306f\u3001<span class=\"calc04\">\u300c\u7a0e\u738720\uff05\uff0d\u63a7\u9664\u984d427,500\u5186\u300d<\/span>\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u306f\u3001<span class=\"calc04\">\u6240\u5f97\u91d1\u984d335\u4e07\u5186\u00d7\u7a0e\u738720\uff05\uff0d\u63a7\u9664\u984d427,500\u5186\uff1d242,500\u5186<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u5e73\u621049\u5e74\u307e\u3067\u306f\u3001\u6240\u5f97\u7a0e\u3068\u306f\u5225\u306b\u6240\u5f97\u7a0e\u984d\u306e2.1\uff05\u306e\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2461\u4f4f\u6c11\u7a0e<\/h4>\n<p>\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306e2\u3064\u306e\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3001\u3069\u3061\u3089\u3082\u6240\u5f97\uff08\u3082\u3046\u3051\uff09\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"calc03\">\u4f4f\u6c11\u7a0e\u306e\u91d1\u984d\uff1d\u6240\u5f97\u91d1\u984d\u00d7\u7a0e\u7387<\/div>\n<p>&nbsp;<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u6240\u5f97\u306e\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a10\uff05\uff08\u9053\u5e9c\u770c\u6c11\u7a0e4\uff05\u3001\u5e02\u753a\u6751\u6c11\u7a0e6\uff05\uff09\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u5177\u4f53\u4f8b\u3092\u4f7f\u3046\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"calc03\">\u4f4f\u6c11\u7a0e\u306e\u91d1\u984d\uff1d\u6240\u5f97\u91d1\u984d335\u4e07\u5186\u00d7\u7a0e\u738710\uff05\uff1d33.5\u4e07\u5186<\/div>\n<h3>1\u5e74\u76ee\u306f\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\uff1f<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e1\u5e74\u76ee\u3067\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u4ee5\u5916\u3067\u6c17\u306b\u306a\u308b\u306e\u304c\u3001\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068\u3001\u539f\u5247\u3001\u958b\u696d1\u5e74\u76ee\u306f\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u306f\u6d88\u8cbb\u7a0e\u3067\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u57fa\u6e96\u304c\u3042\u308a\u307e\u3059\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u57fa\u6e96\u306b\u3059\u3079\u3066\u8a72\u5f53\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<ul>\n<li class=\"list-03\">\u2460\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\u306e\u58f2\u4e0a\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/li>\n<li class=\"list-03\">\u2461\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u4e0a\u534a\u671f\u65e5\u306e\u58f2\u4e0a\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u307e\u305f\u306f\u7d66\u6599\u7dcf\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u958b\u696d1\u5e74\u76ee\u306f\u3001\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\u3084\u524d\u4e8b\u696d\u5e74\u5ea6\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u4e0a\u8a182\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u4f1a\u793e\u3092\u9000\u8077\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u3063\u305f1\u5e74\u76ee\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u624b\u7d9a\u304d\u306f\u3001\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u306a\u3069\u3001\u4e8b\u696d\u3084\u751f\u6d3b\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u3082\u306e\u3070\u304b\u308a\u3067\u3059\u3002\u958b\u696d1\u5e74\u76ee\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3084\u7a0e\u91d1\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u3001\u4e8b\u696d\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2090.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2090.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u50cd\u304d\u65b9\u6539\u9769\u306a\u3069\u306e\u653f\u5e9c\u306e\u65bd\u7b56\u3084\u793e\u4f1a\u74b0\u5883\u306e\u5909\u5316\u3001\u597d\u666f\u6c17\u306a\u3069\u306b\u3088\u308a\u3001\u4f1a\u793e\u3092\u8f9e\u3081\u3066\u72ec\u7acb\u3057\u3001\u4e8b\u696d\u3092\u884c\u3046\u4eba\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3057\u305f\u5834\u5408\u306b\u6c17\u306b\u306a\u308b\u306e\u304c\u3001\u3055\u307e\u3056\u307e\u306a\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u3084\u7a0e\u91d1\u306e\u3053\u3068\u3002\u3053\u3053\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u3063\u30661\u5e74\u76ee\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3084\u3001\u7a0e\u91d1\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002 1\u5e74\u76ee\u306e\u500b\u4eba\u4e8b\u696d\u4e3b 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