{"id":100235,"date":"2019-10-08T00:00:00","date_gmt":"2019-10-07T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/5368\/"},"modified":"2019-10-07T00:00:00","modified_gmt":"2019-10-07T00:00:00","slug":"5368","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/5368\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7d50\u5a5a\u3057\u305f\u3089\u7a0e\u91d1\u306f\u5f97\u3059\u308b\u306e\uff1f\u914d\u5076\u8005\u3092\u5229\u7528\u3057\u305f\u7bc0\u7a0e\u5bfe\u7b56\u3068\u306f"},"content":{"rendered":"<p>\u7d50\u5a5a\u306f\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u914d\u5076\u8005\u304c\u3044\u308b\u3068\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306a\u3069\u8907\u6570\u306e\u7a0e\u91d1\u304c\u4e0b\u3052\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5bfe\u5fdc\u3092\u8aa4\u308b\u3068\u672c\u6765\u4e0d\u8981\u306a\u7a0e\u91d1\u307e\u3067\u7d0d\u7a0e\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u914d\u5076\u8005\u304c\u3067\u304d\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u4ee3\u8868\u7684\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"01\">\u7d50\u5a5a\u306b\u3088\u308a\u53ef\u80fd\u306a\u7bc0\u7a0e\u3068\u306f<\/h2>\n<p>\u7d50\u5a5a\u3068\u306f\u3001\u6c11\u6cd5\u4e0a\u306e\u624b\u7d9a\u304d\u306b\u3088\u308a\u5a5a\u59fb\u304c\u6210\u7acb\u3057\u305f\u72b6\u614b\u3067\u3001\u7d50\u5a5a\u3059\u308b\u3068\u7a0e\u6cd5\u4e0a\u3067\u306f\u3001\u540c\u3058\u5bb6\u8a08\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4ee3\u8868\u7684\u306a\u7bc0\u7a0e\u65b9\u6cd5\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"02\">\u672c\u4eba\u306e\u6276\u990a\u306b\u5165\u308c\u308b<\/h3>\n<p>\u672c\u4eba\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u81ea\u5206\u306e\u53ce\u5165\u3067\u990a\u3046\u3053\u3068\u3067\u3042\u308a\u3001<span class=\"kyocho\">\u914d\u5076\u8005\u306e\u751f\u6d3b\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u5206\u3060\u3051\u306e\u7a0e\u91d1\u3092\u63a7\u9664<\/span>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u304c\u6b21\u306e\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<ul>\n<li><strong>\u914d\u5076\u8005\u63a7\u9664<\/strong>\uff1a\u6240\u5f97\u63a7\u966413\u4e07\u5186\uff5e38\u4e07\u5186<\/li>\n<li><strong>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/strong>\uff1a\u6240\u5f97\u63a7\u96641\u4e07\u5186\uff5e38\u4e07\u5186<\/li>\n<\/ul>\n<h3 id=\"03\">\u914d\u5076\u8005\u306b\u7d66\u6599\u3092\u652f\u6255\u3046<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u4e8b\u696d\u3067\u7372\u5f97\u3057\u305f\u6240\u5f97\u3092\u914d\u5076\u8005\u306b\u5206\u914d\u3057\u3066\u3001\u672c\u4eba\u306e\u6240\u5f97\u7a0e\u7387\uff085\uff05\uff5e45\uff05\uff09\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u4ee3\u8868\u683c\u304c<strong>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e<\/strong>\u3067\u3042\u308a\u3001\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u3078\u652f\u6255\u3046\u7d66\u6599\u3092\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5fc5\u8981\u7d4c\u8cbb\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"04\">\u512a\u9047\u7a0e\u5236\u3092\u78ba\u5b9f\u306b\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\uff1f<\/h3>\n<p>\u4e0a\u8a18\u306e<span class=\"kyocho\">\u512a\u9047\u7a0e\u5236\u306f\u7247\u65b9\u3057\u304b\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/span>\u3002\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\u306b\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u652f\u6255\u3044\u306a\u304c\u3089\u3001\u540c\u6642\u306b\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u512a\u9047\u7a0e\u5236\u3092\u9078\u629e\u3059\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u307e\u305f\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u5834\u5408\u3001\u624b\u7d9a\u304d\u306e\u4e0d\u5099\u3084\u77e5\u8b58\u4e0d\u8db3\u306b\u3088\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"05\">\u914d\u5076\u8005\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u30b1\u30fc\u30b9\uff5e\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5e<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u76ee\u7684\u306f\u3001\u914d\u5076\u8005\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u751f\u6d3b\u8cbb\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u3054\u3068\u306b\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u3092\u8ef8\u306b\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"06\">\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u300c<span class=\"calc04\">\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u00d7\u7a0e\u7387<\/span>\u300d\u3060\u3051\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u306e\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4 id=\"07\">\uff081\uff09\u914d\u5076\u8005\u63a7\u9664<\/h4>\n<p>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff09\u306b\u5fdc\u3058\u3066\u3001\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u306f\u8868\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>26\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"kyakuchu\">\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81<\/a>\u3092\u7b46\u8005\u52a0\u5de5\uff09<\/div>\n<p>&nbsp;<\/p>\n<p><span class=\"kyocho\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u305f\u3068\u3048\u914d\u5076\u8005\u3092\u6276\u990a\u3057\u3066\u3082\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093<\/span>\u3002\u6276\u990a\u3057\u3066\u3082\u914d\u5076\u8005\u306e\u751f\u6d3b\u8cbb\u3092\u8ca0\u62c5\u3067\u304d\u308b\u6240\u5f97\u6c34\u6e96\u3067\u3042\u308a\u3001\u7a0e\u5236\u9762\u3067\u512a\u9047\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h4 id=\"08\">\uff082\uff09\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h4>\n<p>\u914d\u5076\u8005\u306e\u6240\u5f97\u304c38\u4e07\u5186\u3092\u8d85\u3048\u3066\u3001\u914d\u5076\u8005\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u3066\u3082\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"kyakuchu\">\n<table>\n<tbody>\n<tr>\n<th style=\"width: 195.633px;\" rowspan=\"2\">\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th style=\"width: 433.367px;\" colspan=\"3\">\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 128.433px;\">900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"width: 136.467px;\">900\u4e07\u5186\u8d85<br \/>\n950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"width: 138.467px;\">950\u4e07\u5186\u8d85<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">38\u4e07\u5186\u8d85\u300085\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">38\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">26\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">85\u4e07\u5186\u8d85\u300090\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">36\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">24\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">90\u4e07\u5186\u8d85\u300095\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">31\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">21\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">95\u4e07\u5186\u8d85\u3000100\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">26\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">18\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">100\u4e07\u5186\u8d85\u3000105\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">21\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">14\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">7\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">105\u4e07\u5186\u8d85\u3000110\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">16\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">11\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">110\u4e07\u5186\u8d85\u3000115\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">11\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">8\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">115\u4e07\u5186\u8d85\u3000120\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">6\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">4\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 195.633px;\">120\u4e07\u5186\u8d85\u3000123\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td style=\"width: 128.433px;\">3\u4e07\u5186<\/td>\n<td style=\"width: 136.467px;\">2\u4e07\u5186<\/td>\n<td style=\"width: 138.467px;\">1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81<\/a>\u3092\u7b46\u8005\u52a0\u5de5\uff09<\/div>\n<p>&nbsp;<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c800\u4e07\u5186\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c90\u4e07\u5186\u306e\u5834\u5408\u3001\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u306f36\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"09\">\u9069\u7528\u3067\u304d\u308b\u6761\u4ef6<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u6761\u4ef6\u306f\u6b21\u306e\uff081\uff09\u3068\uff082\uff09\u3067\u3059\u3002<\/p>\n<h4>\uff081\uff09\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5171\u901a\u306e\u6761\u4ef6<\/h4>\n<ul>\n<li>\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u3092\u9664\u304f\uff09<\/li>\n<li>\u914d\u5076\u8005\u304c\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u540c\u3058\u5bb6\u8a08\uff09<\/li>\n<li>\u914d\u5076\u8005\u304c\u672c\u4eba\u304b\u3089\u7d66\u6599\u306e\u652f\u6255\u3044\u3092\u4e00\u5ea6\u3082\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\uff08\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u306f\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u6700\u592786\u4e07\u5186\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\uff09<\/li>\n<\/ul>\n<h4>\uff082\uff09\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u7570\u306a\u308b\u6761\u4ef6<\/h4>\n<p>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u914d\u5076\u8005\u63a7\u9664<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u7d66\u6599\u3068\u7d66\u6599\u4ee5\u5916\u3054\u3068\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u2460\u30d1\u30fc\u30c8\u306a\u3069\u306e\u7d66\u6599\u306e\u307f<br \/>\n\u300c<span class=\"calc04\">\u7d66\u4e0e\u53ce\u5165\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/span>\u300d\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u30d1\u30fc\u30c8\u53ce\u5165\u304c103\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d38\u4e07\u5186\u3068\u306a\u308a\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u2461\u5185\u8077\u306a\u3069\u7d66\u6599\u4ee5\u5916\u306e\u53ce\u5165\u306e\u307f<br \/>\n\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u7d66\u6599\u306e\u5834\u5408\u3068\u7570\u306a\u308a\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u6240\u5f97\u3068\u540c\u3058\u3088\u3046\u306b\u5b9f\u969b\u306b\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u3067\u8a08\u7b97\u3059\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/li>\n<\/ul>\n<h3 id=\"10\">\u6276\u990a\u306b\u5165\u308c\u308b\u9078\u629e\u3092\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u914d\u5076\u8005\u3078\u7d66\u6599\u3092\u652f\u6255\u3046\u5834\u5408\u3068\u6bd4\u8f03\u3057\u305f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\uff081\uff09\u30e1\u30ea\u30c3\u30c8<\/h4>\n<ul>\n<li>\u624b\u7d9a\u304d\u304c\u7c21\u5358\uff1a\u7a0e\u52d9\u7f72\u306b\u4e8b\u524d\u306e\u7533\u8acb\u304c\u5fc5\u8981\u306a\u3044<\/li>\n<li>\u672c\u4eba\u306e\u4e8b\u696d\u53ce\u5165\u4ee5\u5916\u306e\u53ce\u5165\u304c\u5f97\u3089\u308c\u308b\uff1a\u914d\u5076\u8005\u306e\u30d1\u30fc\u30c8\u52e4\u52d9\u3084\u5185\u8077\u306a\u3069\u306b\u3088\u308a\u3001\u5bb6\u8a08\u53ce\u5165\u304c\u5897\u3084\u305b\u308b<\/li>\n<\/ul>\n<h4>\uff082\uff09\u30c7\u30e1\u30ea\u30c3\u30c8<\/h4>\n<ul>\n<li>\u672c\u4eba\u306e\u6240\u5f97\u7a0e\u7387\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u304c\u3057\u3065\u3089\u3044\uff1a\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081<\/li>\n<\/ul>\n<h2 id=\"11\">\u914d\u5076\u8005\u306b\u7d66\u6599\u3092\u652f\u6255\u3046\u30b1\u30fc\u30b9\uff5e\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\uff5e<\/h2>\n<p>\u7a0e\u6cd5\u4e0a\u3001\u672c\u4eba\u306e\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u306a\u3069\u306e\u89aa\u65cf\u3078\u652f\u6255\u3046\u7d66\u6599\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u8003\u3048\u65b9\u3068\u63a1\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\uff08\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\uff09\u306b\u9650\u308a\u3001\u7279\u5225\u306b\u5fc5\u8981\u7d4c\u8cbb\u3067\u843d\u3068\u3059\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"12\">\u7d66\u6599\u306e\u91d1\u984d\u3092\u8a2d\u5b9a\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>\u7d66\u6599\u306e\u91d1\u984d\u3092\u8a2d\u5b9a\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u7a0e\u7387\u3092\u4e0b\u3052\u308b\u3053\u3068\u306b\u5c3d\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4e8b\u696d\u3067\u306e\u6240\u5f97\u304c1,000\u4e07\u5186\u306e\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u914d\u5076\u8005\u306b\u7d66\u6599\u3092300\u4e07\u5186\u652f\u6255\u3048\u3070\u3001\u672c\u4eba\u306e\u6240\u5f97\u7a0e\u7387\u309233\uff05\u304b\u308923\uff05\u306b\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u914d\u5076\u8005\u3082\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u300c<span class=\"calc04\">\u7d66\u6599300\u4e07\u5186\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664108\u4e07\u5186\uff1d192\u4e07\u5186<\/span>\u300d\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u7387\u30925\uff05\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"13\">\u9069\u7528\u3067\u304d\u308b\u6761\u4ef6<\/h3>\n<p>\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>\u672c\u4eba\u304c\u9752\u8272\u7533\u544a\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u300c<strong>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/strong>\u300d\u3092\u7d0d\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068\uff0815\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\u3092\u542b\u3080\uff09<\/li>\n<li>\u539f\u5247\u3001\u672c\u4eba\u306e\u4e8b\u696d\u306b\u5f93\u4e8b\u3059\u308b\u671f\u9593\u304c6\u6708\u3092\u8d85\u3048\u308b\u3053\u3068<\/li>\n<li>\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u65b9\u6cd5\uff08\u6708\u7d66\u3084\u8cde\u4e0e\uff09\u300d\u3068\u300c\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u300d\u3067\u7d66\u6599\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7d66\u6599\u306e\u8a2d\u5b9a\u984d\u304c\u914d\u5076\u8005\u306e\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u76f8\u5f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\uff08\u4f8b\uff1a\u540c\u3058\u4ed5\u4e8b\u5185\u5bb9\u306e\u4ed6\u306e\u5f93\u696d\u54e1\u3088\u308a\u3082\u7d66\u6599\u304c3\u500d\u306a\u3089\u3001\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u304c\u3042\u308a\u307e\u3059\uff09<\/li>\n<\/ul>\n<h2 id=\"14\">\u7d66\u6599\u3092\u652f\u6255\u3046\u9078\u629e\u3092\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u914d\u5076\u8005\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3057\u305f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>\uff081\uff09\u30e1\u30ea\u30c3\u30c8<\/h4>\n<ul>\n<li>\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u7a0e\u7387\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n<\/ul>\n<h4>\uff082\uff09\u30c7\u30e1\u30ea\u30c3\u30c8<\/h4>\n<ul>\n<li>\u624b\u7d9a\u304d\u304c\u9762\u5012\uff1a\u7a0e\u52d9\u7f72\u306b\u4e8b\u524d\u306e\u7533\u8acb\u304c\u5fc5\u8981<\/li>\n<li>\u672c\u4eba\u306e\u4e8b\u696d\u53ce\u5165\u4ee5\u5916\u306e\u53ce\u5165\u304c\u5f97\u3089\u308c\u306a\u3044\uff1a\u30d1\u30fc\u30c8\u53ce\u5165\u306a\u3069\u306e\u5225\u53e3\u306e\u5bb6\u8a08\u53ce\u5165\u304c\u5f97\u3089\u308c\u306a\u3044<\/li>\n<li>\u7d50\u5a5a\u5f8c6\u30f5\u6708\u3092\u7d4c\u904e\u3057\u306a\u3044\u3068\u5229\u7528\u3067\u304d\u306a\u3044<\/li>\n<\/ul>\n<h2 id=\"15\">\u307e\u3068\u3081<\/h2>\n<p>\u914d\u5076\u8005\u3068\u7d50\u5a5a\u3057\u305f\u5834\u5408\u3001\u512a\u9047\u7a0e\u5236\u3092\u5229\u7528\u3057\u3066\u304a\u91d1\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4e00\u4f8b\u3068\u3057\u3066\u3001\u672c\u4eba\u306e\u4e8b\u696d\u5b58\u7d9a\u3068\u62e1\u5927\u3092\u512a\u5148\u3055\u305b\u308b\u306a\u3089\u3001\u914d\u5076\u8005\u3092\u4e8b\u696d\u306b\u5c02\u5f93\u3055\u305b\u3066\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u652f\u6255\u3046\u307b\u3046\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u4e00\u65b9\u5225\u306e\u4f8b\u3068\u3057\u3066\u3001\u672c\u4eba\u306e\u4e8b\u696d\u306b\u914d\u5076\u8005\u3092\u5c02\u5f93\u3055\u305b\u308b\u5fc5\u8981\u304c\u306a\u3044\u5834\u5408\u306a\u3089\u3001\u914d\u5076\u8005\u3092\u6276\u990a\u306b\u5165\u308c\u308b\u9078\u629e\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3067\u7bc0\u7a0e\u3057\u306a\u304c\u3089\u3001\u672c\u4eba\u4ee5\u5916\u306e\u5bb6\u8a08\u53ce\u5165\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u4fa1\u5024\u89b3\u306a\u3069\u3082\u8003\u616e\u3057\u3066\u3001\u3088\u308a\u826f\u3044\u307b\u3046\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u8003URL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1190.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1190.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/12.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/12.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/13_14.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/13_14.pdf<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u7d50\u5a5a\u306f\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u914d\u5076\u8005\u304c\u3044\u308b\u3068\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306a\u3069\u8907\u6570\u306e\u7a0e\u91d1\u304c\u4e0b\u3052\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5bfe\u5fdc\u3092\u8aa4\u308b\u3068\u672c\u6765\u4e0d\u8981\u306a\u7a0e\u91d1\u307e\u3067\u7d0d\u7a0e\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u914d\u5076\u8005\u304c\u3067\u304d\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u4ee3\u8868\u7684\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002 \u7d50\u5a5a\u306b\u3088\u308a\u53ef\u80fd\u306a\u7bc0\u7a0e\u3068\u306f  [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":305955,"template":"","meta":{"_acf_changed":false,"footnotes":""},"mgmt_ct":[34],"writer":[102],"common_tags":[637],"class_list":["post-100235","management","type-management","status-publish","has-post-thumbnail","hentry","mgmt_ct-keiri","writer-abe","common_tags-637","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management"}],"about":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/types\/management"}],"author":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100235\/revisions"}],"predecessor-version":[{"id":305954,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100235\/revisions\/305954"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/305955"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=100235"}],"wp:term":[{"taxonomy":"mgmt_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/mgmt_ct?post=100235"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=100235"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=100235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}