{"id":100173,"date":"2019-11-08T00:00:00","date_gmt":"2019-11-07T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/3036\/"},"modified":"2019-11-08T00:00:00","modified_gmt":"2019-11-08T00:00:00","slug":"3036","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/3036\/","title":{"rendered":"\u3010\u4f1a\u793e\u54e1\u304b\u3089\u72ec\u7acb\u3011\u9000\u8077\u5f8c\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p>\u4f1a\u793e\u54e1\u304c\u9000\u8077\u3057\u72ec\u7acb\u3059\u308b\u3068\u3001\u53d6\u308a\u5dfb\u304f\u7a0e\u91d1\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u3057\u304b\u3082\u3001\u72ec\u7acb1\u5e74\u76ee\u3060\u3051\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u3059\u308b\u305f\u3081\u306b\u3082\u9000\u8077\u5f8c\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002\u305d\u3053\u3067\u3001\u9000\u8077\u5f8c\u306b\u4f1a\u793e\u54e1\u304b\u3089\u72ec\u7acb\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u7d5e\u3063\u3066\u3001\u5fc5\u8981\u3068\u306a\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.all-senmonka.jp\/kakuteishinkoku\/\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u65e5\u672c\u5168\u56fd\u5bfe\u5fdc\u3011\u78ba\u5b9a\u7533\u544a\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u7a0e\u7406\u58eb\u3092\u5b8c\u5168\u7121\u6599\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059<\/a><\/i><br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.all-senmonka.jp\/guide\/2280\/\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3079\u304d\uff1f\u305d\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u5fb9\u5e95\u89e3\u8aac <\/a><\/i><\/div>\n<h2 id=\"01\">\u72ec\u7acb\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u91d1\u306e\u30a2\u30a6\u30c8\u30e9\u30a4\u30f3<\/h2>\n<p>\u4f1a\u793e\u54e1\u304c\u72ec\u7acb\u3092\u3059\u308b\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u81ea\u5206\u3067\u7a0e\u91d1\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u91d1\u306e\u30a2\u30a6\u30c8\u30e9\u30a4\u30f3\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"02\">\u72ec\u7acb\u5f8c\u306b\u8ab2\u7a0e\u30fb\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u72ec\u7acb\u5f8c\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3001\u9084\u4ed8\uff08\u8fd4\u91d1\uff09\u3055\u308c\u308b\u7a0e\u91d1\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/h4>\n<p>\u4e8b\u696d\u3067\u306e\u3082\u3046\u3051\u306b\u76f8\u5f53\u3059\u308b\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u6b21\u306e\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h5>\u2460\u6240\u5f97\u7a0e<\/h5>\n<p>\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u7387\u304c\u6240\u5f97\u91d1\u984d\u306b\u6bd4\u4f8b\u3059\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u7a0e\u7387\u306f<span class=\"kyocho\">5\uff05\uff5e45\uff05\u307e\u3067\u306e7\u6bb5\u968e<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h5>\u2461\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/h5>\n<p>\u6240\u5f97\u7a0e\u306b\u7a0e\u7387<span class=\"kyocho\">2.1\uff05<\/span>\u3092\u639b\u3051\u305f\u91d1\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h5>\u2462\u500b\u4eba\u4f4f\u6c11\u7a0e<\/h5>\n<p>\u6240\u5f97\u91d1\u984d\u306b<span class=\"kyocho\">\u4e00\u5f8b10\uff05<\/span>\u306e\u7a0e\u7387\u3092\u639b\u3051\u305f\u91d1\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h5>\u2463\u500b\u4eba\u4e8b\u696d\u7a0e<\/h5>\n<p>\u6240\u5f97\u91d1\u984d\u304b\u3089\u6b21\u306e\u4e8b\u696d\u4e3b\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u306b\u696d\u7a2e\u306b\u5fdc\u3058\u305f\u7a0e\u7387<span class=\"kyocho\">3\uff05\uff5e5\uff05<\/span>\u3092\u639b\u3051\u305f\u91d1\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u4e8b\u696d\u3092\u884c\u3063\u305f\u6708\u6570<\/th>\n<th>\u4e8b\u696d\u4e3b\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>1\u30f6\u6708<\/td>\n<td>242,000<\/td>\n<\/tr>\n<tr>\n<td>2\u30f6\u6708<\/td>\n<td>484,000<\/td>\n<\/tr>\n<tr>\n<td>3\u30f6\u6708<\/td>\n<td>725,000<\/td>\n<\/tr>\n<tr>\n<td>4\u30f6\u6708<\/td>\n<td>967,000<\/td>\n<\/tr>\n<tr>\n<td>5\u30f6\u6708<\/td>\n<td>1,209,000<\/td>\n<\/tr>\n<tr>\n<td>6\u30f6\u6708<\/td>\n<td>1,450,000<\/td>\n<\/tr>\n<tr>\n<td>7\u30f6\u6708<\/td>\n<td>1,692,000<\/td>\n<\/tr>\n<tr>\n<td>8\u30f6\u6708<\/td>\n<td>1,934,000<\/td>\n<\/tr>\n<tr>\n<td>9\u30f6\u6708<\/td>\n<td>2,175,000<\/td>\n<\/tr>\n<tr>\n<td>10\u30f6\u6708<\/td>\n<td>2,417,000<\/td>\n<\/tr>\n<tr>\n<td>11\u30f6\u6708<\/td>\n<td>2,659,000<\/td>\n<\/tr>\n<tr>\n<td>12\u30f6\u6708<\/td>\n<td>2,900,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"kanren\">\uff08\u5f15\u7528\u5143\uff1a\u6771\u4eac\u90fd\uff09<br \/>\n<a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/kojin_ji.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/kojin_ji.html<\/a><\/i><\/div>\n<h4>(2)\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1<\/h4>\n<p>\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u76ee\u306f<strong>\u6240\u5f97\u7a0e<\/strong>\u3067\u3059\u3002\u524d\u7d0d\u306b\u76f8\u5f53\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084\u5f8c\u8ff0\u3059\u308b\u4e88\u5b9a\u7d0d\u7a0e\u306e\u91d1\u984d\u304c\u6240\u5f97\u7a0e\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u3001\u5dee\u984d\u5206\u304c\u9280\u884c\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"03\">\u72ec\u7acb\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5931\u696d\u4fdd\u967a\u304c\u3082\u3089\u3048\u306a\u3044<\/h3>\n<p>\u5931\u696d\u4fdd\u967a\u306f\u6c42\u8077\u3059\u308b\u5931\u696d\u8005\u306e\u751f\u6d3b\u306e\u5b89\u5b9a\u3092\u56f3\u308a\u3064\u3064\u3001\u6c42\u8077\u6d3b\u52d5\u3092\u5bb9\u6613\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u72ec\u7acb\u3057\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5931\u696d\u4e2d\u306b\u8a72\u5f53\u305b\u305a\u3001\u6c42\u8077\u6d3b\u52d5\u3082\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001<span class=\"kyocho\">\u5931\u696d\u4fdd\u967a\u3092\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/span>\u3002\u4eee\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5931\u696d\u4fdd\u967a\u3092\u3082\u3089\u3048\u3070\u3001\u4e0d\u6b63\u53d7\u7d66\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306e3\u500d\u306e\u91d1\u984d\u3092\u8fd4\u9084\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"04\">\u4e00\u822c\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\u91d1\u306f\u3082\u3089\u3048\u308b<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f<strong>\u4e00\u822c\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\u91d1<\/strong>\u3092\u3082\u3089\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u30e9\u30a4\u30bf\u30fc\u3068\u3057\u3066\u72ec\u7acb\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\u306e\u8cc7\u683c\u53d6\u5f97\u3092\u76ee\u6307\u3059\u3068\u3057\u307e\u3059\u3002\u300c\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\u5236\u5ea6 \u691c\u7d22\u30b7\u30b9\u30c6\u30e0\u300d\u3067\u300cAFP\u8cc7\u683c\u5be9\u67fb\u8a66\u9a13\u300d\u306e\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3066\u691c\u7d22\u3092\u3059\u308b\u3068\u3001\u7d66\u4ed8\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6559\u80b2\u6a5f\u95a2\u304c\u30d2\u30c3\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u822c\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\u91d1\u3092\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u3059\u3079\u3066\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u52e4\u52d9\u5148\u306b\u304a\u3044\u3066\u96c7\u7528\u4fdd\u967a\u306e\u52a0\u5165\u671f\u9593\u304c\u6700\u4f4e1\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u96e2\u8077\u65e5\uff08\u9000\u8077\u65e5\uff09\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u7d66\u4ed8\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6559\u80b2\u6a5f\u95a2\u3067\u53d7\u8b1b\u3059\u308b\u3053\u3068<\/li>\n<ul>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u96c7\u7528\u4fdd\u967a\u3068\u540c\u3058\u3088\u3046\u306b\u865a\u507d\u306e\u7533\u544a\u3067\u7d66\u4ed8\u91d1\u3092\u3082\u3089\u3063\u305f\u5834\u5408\u306f\u4e0d\u6b63\u53d7\u7d66\u3068\u306a\u308a\u3001\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306e3\u500d\u306e\u91d1\u984d\u3092\u8fd4\u9084\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"05\">\u958b\u696d\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u72ec\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u958b\u696d\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u304a\u3082\u306a\u63d0\u51fa\u66f8\u985e\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u958b\u696d\u5c4a<\/h4>\n<p>\u7a0e\u52d9\u7f72\u3068\u5404\u90fd\u9053\u5e9c\u770c\u306b\u5bfe\u3057\u3066\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h4>(2)\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/h4>\n<p>\u7bc0\u7a0e\u5bfe\u7b56\u306e\u5e45\u3092\u5e83\u3052\u308b\u305f\u3081\u306b\u3082\u3001\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066<strong>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/strong>\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u63d0\u51fa\u671f\u9650\u306f\u958b\u696d\u65e5\u304b\u30892\u30f5\u6708\u4ee5\u5185\u3067\u3059\u3002\u305f\u3060\u3057\u30011\u670815\u65e5\u4ee5\u524d\u306b\u958b\u696d\u3059\u308b\u5834\u5408\u306e\u63d0\u51fa\u671f\u9650\u306f3\u670815\u65e5\u3067\u3059\u3002<\/p>\n<h3 id=\"06\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b<\/h3>\n<p>\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u308a\u6240\u5f97\u7a0e\u306a\u3069\u7a0e\u984d\u8a08\u7b97\u306f\u52e4\u52d9\u5148\u304c\u4ee3\u884c\u3057\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3059\u308b\u624b\u7d9a\u304d\u3082\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u81ea\u5206\u3067\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u8a08\u7b97\u3092\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"07\">\u521d\u3081\u3066\u306e\u78ba\u5b9a\u7533\u544a\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u72ec\u7acb\u5f8c\u3001\u521d\u3081\u3066\u306e\u78ba\u5b9a\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"08\">\u5fc5\u8981\u66f8\u985e\u3092\u7528\u610f\u3059\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u6b21\u306e\u533a\u5206\u3054\u3068\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>(1)\u901a\u5e38\u306e\u5fc5\u8981\u66f8\u985e<\/h4>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306e\u5fc5\u8981\u66f8\u985e\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8B<\/li>\n<li>\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u767d\u8272\u7533\u544a\u8005\u306f\u53ce\u652f\u5185\u8a33\u66f8\uff09<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\uff08\u56fd\u6c11\u5e74\u91d1\u304a\u3088\u3073\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u652f\u6255\u8a3c\u660e\u66f8\uff09<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8<\/li>\n<li>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u95a2\u9023\u66f8\u985e<\/li>\n<\/ul>\n<p>\u306a\u3069<\/p>\n<h4>(2)\u72ec\u7acb1\u5e74\u76ee\u306e\u307f\u306e\u5fc5\u8981\u66f8\u985e<\/h4>\n<p>\u72ec\u7acb1\u5e74\u76ee\u306e\u307f\u306e\u5fc5\u8981\u66f8\u985e\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968<\/li>\n<li>\u9810\u8caf\u91d1\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u517c\u7d0d\u4ed8\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8\uff08\u7d0d\u4ed8\u3059\u308b\u6240\u5f97\u7a0e\u306e\u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<p>\u306a\u3069<\/p>\n<h3 id=\"09\">\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u6bce\u5e743\u670815\u65e5\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u304c10\u4e07\u5186\u306b\u6e1b\u984d\u3055\u308c\u305f\u308a\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u308a\u3059\u308b\u306a\u3069\u3001\u4e0d\u5229\u76ca\u3092\u88ab\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u65b9\u6cd5\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u76f4\u63a5\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u90f5\u9001\u3059\u308b<\/li>\n<li>\u96fb\u5b50\u7533\u544a\u3067\u30aa\u30f3\u30e9\u30a4\u30f3\u9001\u4ed8\u3092\u3059\u308b<\/li>\n<\/ul>\n<h3 id=\"10\">\u9000\u8077\u91d1\u30fb\u5931\u696d\u7b49\u7d66\u4ed8\u91d1\u306f\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306a\u3057<\/h3>\n<p>\u52e4\u52d9\u5148\u306e\u53ce\u5165\u306b\u304b\u304b\u308b\u7d66\u4e0e\u6240\u5f97\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001<span class=\"kyocho\">\u9000\u8077\u91d1\u306f\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u5916<\/span>\u3067\u3059\u3002\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u308b\u6bb5\u968e\u3067\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306f\u5206\u96e2\u8ab2\u7a0e\u306b\u3088\u308a\u7a0e\u984d\u8a08\u7b97\u304c\u7d42\u4e86\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u5931\u696d\u4fdd\u967a\u306a\u3069\u5931\u696d\u7b49\u7d66\u4ed8\u91d1\u306f\u96c7\u7528\u4fdd\u967a\u6cd5\u306b\u3088\u308a\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.all-senmonka.jp\/kakuteishinkoku\/\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u65e5\u672c\u5168\u56fd\u5bfe\u5fdc\u3011\u78ba\u5b9a\u7533\u544a\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u7a0e\u7406\u58eb\u3092\u5b8c\u5168\u7121\u6599\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059<\/a><\/i><br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/1755\/\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">1\u5e74\u76ee\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u5fc5\u898b\uff011\u5e74\u76ee\u306b\u3059\u308b\u3053\u3068\u3068\u7a0e\u91d1\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac<\/a><\/i><\/div>\n<h2 id=\"11\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u3082\u3089\u3048\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<\/h2>\n<p>\u4e07\u304c\u4e00\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u52e4\u52d9\u5148\u304b\u3089\u5165\u624b\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"12\">\u4f1a\u793e\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u3042\u308b<\/h3>\n<p>\u305d\u3082\u305d\u3082\u4f1a\u793e\u306f\u6240\u5f97\u7a0e\u6cd5226\u6761\u306b\u3088\u308a\u539f\u5247\u3001\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u672c\u4eba\u306b\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5e74\u9014\u4e2d\u3067\u306e\u9000\u8077\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u9000\u8077\u65e5\u304b\u30891\u30f5\u6708\u4ee5\u5185\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"13\">\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308b<\/h3>\n<p>\u4f1a\u793e\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u3042\u3063\u3066\u3082\u3001\u5b9f\u969b\u306b\u5165\u624b\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u5f97\u307e\u3059\u3002\u305d\u306e\u5bfe\u51e6\u6cd5\u304c\u300c<strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8<\/strong>\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5f8c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3057\u306a\u3044\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u884c\u653f\u6307\u5c0e\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u306f\u672c\u4eba\u304c\u81ea\u7f72\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4ea4\u4ed8\u3057\u306a\u3044\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u672c\u4eba\u306e\u6c0f\u540d\u3092\u901a\u77e5\u3059\u308b\u30fb\u3057\u306a\u3044\u306e\u9078\u629e\u304c\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3053\u3068\u3092\u96a0\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u5165\u624b\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u5e74\u306b\u304b\u304b\u308b\u7d66\u4e0e\u53ce\u5165\u3068\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a18\u8f09\u3059\u308b\u305f\u3081\u3001\u7d66\u4e0e\u660e\u7d30\u66f8\u3092\u7528\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"14\">\u7fcc\u5e74\u306b\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1<\/h2>\n<p>\u4e8b\u696d\u3067\u306e\u3082\u3046\u3051\u306b\u76f8\u5f53\u3059\u308b\u6240\u5f97\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3001\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3060\u3051\u3067\u7d42\u308f\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7fcc\u5e74\u306b\u3082\u81ea\u5206\u3067\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"15\">\u4f4f\u6c11\u7a0e\u306e\u666e\u901a\u5fb4\u53ce<\/h3>\n<p>\u4f1a\u793e\u54e1\u6642\u4ee3\u306f\u7279\u5225\u5fb4\u53ce\u306b\u3088\u308a\u4f4f\u6c11\u7a0e\u304c\u7d66\u4e0e\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f<span class=\"kyocho\">\u666e\u901a\u5fb4\u53ce\u306b\u3088\u308a\u81ea\u5206\u3067\u7d0d\u4ed8<\/span>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7d0d\u4ed8\u56de\u6570\u306f4\u56de\u3067\u3042\u308a\u3001\u7d0d\u4ed8\u671f\u9650\u306f6\u6708\u672b\u65e5\u30018\u6708\u672b\u65e5\u300110\u6708\u672b\u65e5\u30011\u6708\u672b\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"16\">\u4e8b\u696d\u7a0e\u306e\u7d0d\u7a0e<\/h3>\n<p>\u4f4f\u6c11\u7a0e\u3068\u540c\u3058\u3088\u3046\u306b\u4e8b\u696d\u7a0e\u3082\u81ea\u5206\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u56de\u6570\u306f2\u56de\u3067\u3042\u308a\u3001\u7d0d\u4ed8\u671f\u9650\u306f8\u6708\u672b\u65e5\u300111\u6708\u672b\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"17\">\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e<\/h3>\n<p>\u6240\u5f97\u7a0e\u304c15\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u539f\u5247\u3001\u4e88\u5b9a\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u7d0d\u4ed8\u56de\u6570\u306f2\u56de\u3067\u3042\u308a\u3001\u6240\u5f97\u7a0e\u306e3\u5206\u306e1\u76f8\u5f53\u984d\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u7d0d\u4ed8\u671f\u9650\u306f7\u6708\u672b\u65e5\u300111\u6708\u672b\u65e5\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001\u539f\u5247\u306b\u4ee3\u3048\u3066\u3001\u4e88\u5b9a\u7d0d\u7a0e\u984d\u3092\u6e1b\u984d\u3001\u514d\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u300c<strong>\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8<\/strong>\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3001\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"18\">Youtube\u52d5\u753b\u3067\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u4e2d\uff01<\/h2>\n<p><script>makeMarkup(\"uoOVctD64-E\");<\/script><\/p>\n<div class=\"figure movie\">\n<iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/uoOVctD64-E\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" 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href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=349AC0000000116_20180101_429AC0000000014&amp;openerCode=1\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=349AC0000000116_20180101_429AC0000000014&amp;openerCode=1<\/a>\uff08\u7b2c12\u6761\u30fb\uff08\u516c\u8ab2\u306e\u7981\u6b62\uff09\uff09<\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/23100017-2.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/23100017-2.pdf<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u793e\u54e1\u304c\u9000\u8077\u3057\u72ec\u7acb\u3059\u308b\u3068\u3001\u53d6\u308a\u5dfb\u304f\u7a0e\u91d1\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u3057\u304b\u3082\u3001\u72ec\u7acb1\u5e74\u76ee\u3060\u3051\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u3059\u308b\u305f\u3081\u306b\u3082\u9000\u8077\u5f8c\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002\u305d\u3053\u3067\u3001\u9000\u8077\u5f8c\u306b\u4f1a\u793e\u54e1\u304b\u3089\u72ec\u7acb\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u7d5e\u3063\u3066\u3001\u5fc5\u8981\u3068\u306a\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 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