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id=\"03\">\u5916\u56fd\u50b5\u5238\u306e\u7d4c\u904e\u5229\u5b50\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u304b\u304b\u308b<\/h3>\n<p>\u5916\u56fd\u50b5\u5238\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u4ee3\u8868\u7684\u306a\u3082\u306e\u304c\u5229\u5b50\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u56fd\u5185\u306e\u50b5\u5238\u3067\u3082\u540c\u3058\u3067\u3059\u304c\u3001\u539f\u5247\u3001\u50b5\u6a29\u306e\u5229\u5b50\u306b\u306f20.315\uff05\uff08\u6240\u5f97\u7a0e\u3001\u5730\u65b9\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\uff09\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5916\u56fd\u50b5\u5238\u306e\u5834\u5408\u3001\u5916\u56fd\u306e\u7a0e\u91d1\u3082\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u307e\u305a\u3001\u5916\u56fd\u50b5\u5238\u306e\u5229\u5b50\u304b\u3089\u5916\u56fd\u306e\u7a0e\u91d1\u304c\u5dee\u3057\u5f15\u304b\u308c\u3001\u305d\u306e\u5f8c\u306e\u91d1\u984d\u304b\u3089\u3055\u3089\u306b\u300120.315\uff05\u306e\u7a0e\u91d1\u304c\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5229\u5b50\u306e\u7a0e\u91d1\u306f\u3001\u5229\u5b50\u3092\u53d7\u3051\u53d6\u308b\u969b\u306b\u3042\u3089\u304b\u3058\u3081\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u5f8c\u306e\u91d1\u984d\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u3059\u3067\u306b\u7a0e\u91d1\u306f\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u50b5\u6a29\u3092\u4fdd\u6709\u3059\u308b\u6cd5\u4eba\u306f\u7d0d\u7a0e\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5916\u56fd\u50b5\u5238\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u652f\u6255\u3046\u3001\u7d4c\u904e\u5229\u5b50\u3082\u540c\u3058\u3067\u3059\u3002\u5f8c\u306e\u5229\u5b50\u53d7\u53d6\u6642\u306b\u306f\u7a0e\u91d1\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u822c\u7684\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u5f8c\u306e\u91d1\u984d\u3092\u6240\u6709\u671f\u9593\u3067\u6309\u5206\u3057\u3066\u3001\u7d4c\u904e\u5229\u5b50\u3068\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<h3 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id=\"05\">\u5916\u56fd\u50b5\u5238\u306e\u7d4c\u904e\u5229\u5b50\u304c\u3042\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5<\/h2>\n<p>\u3053\u3053\u307e\u3067\u306f\u3001\u5916\u56fd\u50b5\u5238\u306e\u7d4c\u904e\u5229\u5b50\u304c\u3042\u308b\u5834\u5408\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u898b\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u4e00\u822c\u7684\u306a\u6d41\u308c\u306b\u6cbf\u3063\u3066\u3001\u5916\u56fd\u50b5\u5238\u306e\u7d4c\u904e\u5229\u5b50\u304c\u3042\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"06\">\u00a0\u2460\u5916\u56fd\u50b5\u5238\u306e\u8cfc\u5165\u6642<\/h3>\n<p>\u5916\u56fd\u50b5\u5238\u306e\u8cfc\u5165\u6642\u306f\u8cfc\u5165\u4ee3\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u904e\u5229\u5b50\u306b\u3064\u3044\u3066\u3082\u58f2\u4e3b\u306b\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\uff09100\u4e07\u5186\u306e\u5916\u56fd\u50b5\u5238\u3092\u8cfc\u5165\u3057\u305f\u3002\u7d4c\u904e\u5229\u5b50\u52065\u4e07\u5186\u3068\u5408\u308f\u305b\u3066105\u4e07\u5186\u3092\u666e\u901a\u9810\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u6709\u4fa1\u8a3c\u5238<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td>105\u4e07\u5186<\/td>\n<td>\u5916\u56fd\u50b5\u5238<\/td>\n<\/tr>\n<tr>\n<td>\u524d\u6255\u5229\u606f<\/td>\n<td>5\u4e07\u5186<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>\u7d4c\u904e\u5229\u5b50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u5916\u56fd\u50b5\u5238\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u6709\u76ee\u7684\u306b\u3088\u308a\u300c\u6709\u4fa1\u8a3c\u5238\u300d\u3082\u3057\u304f\u306f\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u300d\u79d1\u76ee\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u652f\u6255\u3063\u305f\u7d4c\u904e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u524d\u6255\u5229\u606f\u300d\u79d1\u76ee\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u305d\u306e\u307b\u304b\u306b\u3082\u3001\u524d\u6255\u8cbb\u7528\u3084\u524d\u6255\u91d1\u3001\u4eee\u6255\u91d1\u306a\u3069\u306e\u79d1\u76ee\u3067\u51e6\u7406\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u4f7f\u3044\u3084\u3059\u3044\u79d1\u76ee\u3067\u51e6\u7406\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"07\">\u2461\u5229\u5b50\u53d7\u53d6\u6642<\/h3>\n<p>\u5229\u5b50\u53d7\u53d6\u6642\u306e\u51e6\u7406\u306f\u3001\u5916\u56fd\u50b5\u5238\u8cfc\u5165\u5f8c\u306b\u521d\u3081\u3066\u5229\u5b50\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u3068\u3001\u305d\u308c\u4ee5\u964d\u3067\u51e6\u7406\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5916\u56fd\u50b5\u5238\u8cfc\u5165\u5f8c\u306b\u521d\u3081\u3066\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u306f\u3001\u7d4c\u904e\u5229\u5b50\u306e\u7cbe\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u30fb\u5916\u56fd\u50b5\u5238\u8cfc\u5165\u5f8c\u306b\u521d\u3081\u3066\u5229\u5b50\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642<\/h4>\n<p>\u4f8b\uff09\u5916\u56fd\u50b5\u5238\u8cfc\u5165\u5f8c\u306b\u521d\u3081\u3066\u5229\u5b50\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002\u53d7\u53d6\u5229\u5b50\u984d\u306f12\u4e07\u5186\u3001\u7a0e\u91d12\u4e07\u5186\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u3001\u5dee\u984d\u306e10\u4e07\u5186\u304c\u666e\u901a\u9810\u91d1\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td>10\u4e07\u5186<\/td>\n<td>\u53d7\u53d6\u5229\u606f<\/td>\n<td>7\u4e07\u5186<\/td>\n<td>\u5916\u56fd\u50b5\u6a29\u5229\u5b50<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>\u524d\u6255\u5229\u606f<\/td>\n<td>5\u4e07\u5186<\/td>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u5916\u56fd\u50b5\u5238\u8cfc\u5165\u5f8c\u306b\u521d\u3081\u3066\u5229\u5b50\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u306f\u3001\u7d4c\u904e\u5229\u5b50\u306e\u7cbe\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u5916\u56fd\u50b5\u5238\u8cfc\u5165\u6642\u306b\u3001\u7d4c\u904e\u5229\u606f\u3092\u51e6\u7406\u3057\u305f\u300c\u524d\u6255\u5229\u606f\u300d\u79d1\u76ee\u306e\u6b8b\u9ad8\u3092\u53d6\u308a\u5d29\u3059\u51e6\u7406\u3092\u3057\u307e\u3059\u3002\u300c\u53d7\u53d6\u5229\u606f\u300d\u79d1\u76ee\u306f\u300c\u6709\u4fa1\u8a3c\u5238\u5229\u606f\u300d\u306a\u3069\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306f\u300c\u4eee\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u306a\u3069\u306e\u79d1\u76ee\u3067\u51e6\u7406\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u4f7f\u3044\u3084\u3059\u3044\u79d1\u76ee\u3067\u51e6\u7406\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u30fb2\u56de\u76ee\u4ee5\u964d\u306e\u5229\u5b50\u53d7\u53d6\u6642<\/h4>\n<p>2\u56de\u76ee\u4ee5\u964d\u306e\u5229\u5b50\u53d7\u53d6\u6642\u306b\u306f\u3001\u7d4c\u904e\u5229\u5b50\u306e\u7cbe\u7b97\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u901a\u5e38\u306e\u5229\u5b50\u53d7\u3051\u53d6\u308a\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff09\u5916\u56fd\u50b5\u5238\u8cfc\u5165\u5f8c\u30012\u56de\u76ee\u306e\u5229\u5b50\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002\u53d7\u53d6\u5229\u5b50\u984d\u306f12\u4e07\u5186\u3001\u7a0e\u91d12\u4e07\u5186\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u3001\u5dee\u984d\u306e10\u4e07\u5186\u304c\u666e\u901a\u9810\u91d1\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td>10\u4e07\u5186<\/td>\n<td>\u53d7\u53d6\u5229\u606f<\/td>\n<td>12\u4e07\u5186<\/td>\n<td>\u5916\u56fd\u50b5\u6a29\u5229\u5b50<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u7d39\u4ecb\u3057\u305f\u3001\u5916\u56fd\u50b5\u5238\u306e\u5229\u5b50\u306e\u51e6\u7406\u65b9\u6cd5\u306f\u300c\u63a7\u9664\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u63a7\u9664\u65b9\u5f0f\u3068\u306f\u3001\u5229\u5b50\u3092\u7a0e\u91d1\u63a7\u9664\u524d\u306e\u91d1\u984d\u3067\u8a8d\u8b58\u3057\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u65b9\u5f0f\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u3053\u306e\u65b9\u5f0f\u3092\u53d6\u3063\u305f\u65b9\u304c\u7a0e\u91d1\u306e\u9762\u3067\u6709\u5229\u306b\u306a\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u63a7\u9664\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u6cd5\u4eba\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u4ed6\u306b\u300c\u640d\u91d1\u7b97\u5165\u65b9\u5f0f\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u640d\u91d1\u7b97\u5165\u65b9\u5f0f\u3068\u306f\u3001\u7a0e\u91d1\u3092\u640d\u91d1\u3067\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u7a0e\u91d1\u3092\u640d\u91d1\u3067\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u7a0e\u984d\u8abf\u6574\u306f\u306a\u304f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306a\u3069\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306b\u640d\u91d1\u7b97\u5165\u65b9\u5f0f\u306e\u65b9\u304c\u3001\u7d4c\u7406\u51e6\u7406\u306f\u697d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3069\u3061\u3089\u306e\u7d4c\u7406\u65b9\u5f0f\u3092\u9078\u3093\u3060\u65b9\u304c\u826f\u3044\u306e\u304b\u3001\u307e\u305f\u3001\u640d\u91d1\u7b97\u5165\u65b9\u5f0f\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"08\">\u307e\u3068\u3081<\/h2>\n<p>\u56fd\u969b\u7684\u306a\u53d6\u5f15\u304c\u5897\u3048\u308b\u4e2d\u3067\u3001\u5916\u56fd\u50b5\u5238\u3092\u53d6\u5f97\u3001\u4fdd\u6709\u3059\u308b\u6cd5\u4eba\u306f\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u50b5\u5238\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u7d4c\u904e\u5229\u5b50\u3084\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306a\u3069\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d4c\u904e\u5229\u5b50\u3084\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5236\u5ea6\u3084\u51e6\u7406\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u305c\u3072\u3001\u3053\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u6b63\u3057\u3044\u51e6\u7406\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u8003\u30b5\u30a4\u30c8<\/p>\n<ul>\n<a href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1240.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1240.htm<\/a><\/i><\/p>\n<p><a href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1310.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1310.htm<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/16\/16_03_02a.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/16\/16_03_02a.htm<\/a>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u304c\u5916\u56fd\u50b5\u5238\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u7d4c\u904e\u5229\u5b50\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u904e\u5229\u5b50\u304c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3001\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u5e33\u7c3f\u4ed8\u3051\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u305d\u3082\u305d\u3082\u5229\u5b50\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3082\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5916\u56fd\u50b5\u5238\u306e\u7d4c\u904e\u5229\u5b50\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 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