{"id":100291,"date":"2020-01-10T00:00:00","date_gmt":"2020-01-09T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/6867\/"},"modified":"2020-01-10T00:00:00","modified_gmt":"2020-01-10T00:00:00","slug":"6867","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/6867\/","title":{"rendered":"\u6cd5\u4eba\u304c\u526f\u696d\u3092\u3057\u305f\u3089\u96d1\u6240\u5f97\uff1f\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\uff1f\u30aa\u30fc\u30ca\u30fc\u793e\u9577\u306e\u7bc0\u7a0e\u5bfe\u7b56"},"content":{"rendered":"<p>\u6cd5\u4eba\u304c\u526f\u696d\u3092\u8003\u3048\u308b\u5834\u5408\u3001\u300c\u672c\u696d\u3067\u306e\u696d\u7e3e\u4e0d\u632f\u3092\u633d\u56de\u3057\u305f\u3044\u300d\u300c\u53ce\u5165\u3092\u8907\u7dda\u5316\u3057\u305f\u3044\u300d\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u601d\u60d1\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001\u526f\u696d\u3067\u306e\u3082\u3046\u3051\u304c\u540c\u984d\u3067\u3082\u5bfe\u8c61\u696d\u7a2e\u306a\u3069\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u984d\u306b\u5dee\u304c\u751f\u3058\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u30aa\u30fc\u30ca\u30fc\u793e\u9577\u306b\u5411\u3051\u3066\u6cd5\u4eba\u304c\u526f\u696d\u3092\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u526f\u696d\u3092\u3057\u305f\u5834\u5408\u2192<a href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/4758\/\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">\u3082\u3057\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30d0\u30a4\u30c8\u3092\u3057\u305f\u3089\uff1f \u526f\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306e\u7a0e\u91d1<\/a><\/i><\/div>\n<h2>\u526f\u696d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u30eb\u30fc\u30eb<\/h2>\n<p>\u6cd5\u4eba\u304c\u526f\u696d\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306e\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u306f<\/h3>\n<p>\u526f\u696d\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u500b\u4eba\u3068\u6cd5\u4eba\u3054\u3068\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u500b\u4eba<\/h4>\n<p>\u30aa\u30fc\u30ca\u30fc\u793e\u9577\u306a\u3069\u304c\u500b\u4eba\u540d\u7fa9\u3067\u526f\u696d\u3092\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306f\u6240\u5f97\u5206\u985e\u306b\u5fdc\u3058\u3066\u6b21\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u2460\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff1a\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u3001\u500b\u4eba\u4e8b\u696d\u7a0e(\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u975e\u8ab2\u7a0e\u306e\u5834\u5408\u304c\u3042\u308b)<\/li>\n<li>\u2461\u8b72\u6e21\u6240\u5f97\u30fb\u7d66\u4e0e\u6240\u5f97\u30fb\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff1a\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e<\/li>\n<\/ul>\n<h4>(2)\u6cd5\u4eba<\/h4>\n<p>\u682a\u5f0f\u6295\u8cc7\u306a\u3069\u306e\u672c\u696d\u4ee5\u5916\u306e\u526f\u696d\u3092\u6cd5\u4eba\u540d\u7fa9\u3067\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306f\u672c\u696d\u3068\u540c\u3058\u304f\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u3082\u3046\u3051\u304c\u51fa\u305f\u5834\u5408\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p>\u526f\u696d\u3067\u7a0e\u6cd5\u4e0a\u306e\u3082\u3046\u3051\u306b\u76f8\u5f53\u3059\u308b\u300c\u53ce\u5165\u91d1\u984d\uff0d\u7d4c\u8cbb\uff1d\u6240\u5f97\u300d\u304c\u30d7\u30e9\u30b9\u306e\u5834\u5408\u3001\u305f\u3068\u3048\u540c\u984d\u3067\u3082\u7a0e\u7387\u306f\u500b\u4eba\u3068\u6cd5\u4eba\u3068\u3067\u306f\u9055\u3044\u3001\u7d0d\u7a0e\u984d\u306b\u3082\u5dee\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<h4>(1)\u500b\u4eba<\/h4>\n<p>\u300c\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u7a0e\u7387\u3092\u639b\u3051\u308b\u7dcf\u5408\u8ab2\u7a0e\u300d\u3068\u300c\u7279\u5b9a\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u639b\u3051\u308b\u5206\u96e2\u8ab2\u7a0e\u300d\u306b\u5927\u5225\u3067\u304d\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u306e\u7a0e\u7387\u306f\u300c\u8868\u306e\u6240\u5f97\u7a0e\u7387\uff0b\u4f4f\u6c11\u7a0e\u738710\uff05\uff0b\u4e8b\u696d\u7a0e\u73873\uff05\uff5e5\uff05\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/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<th>195\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>5\uff05<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<th>195\u4e07\u5186\u3092\u8d85\u3048 330\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>10\uff05<\/td>\n<td style=\"text-align: right;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<th>330\u4e07\u5186\u3092\u8d85\u3048\u2003695\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>20\uff05<\/td>\n<td style=\"text-align: right;\">427,500\u5186<\/td>\n<\/tr>\n<tr>\n<th>695\u4e07\u5186\u3092\u8d85\u3048\u2003900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>23\uff05<\/td>\n<td style=\"text-align: right;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u3092\u8d85\u3048\u20031,800\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>33\uff05<\/td>\n<td style=\"text-align: right;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<th>1,800\u4e07\u5186\u3092\u8d85\u30484,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>40\uff05<\/td>\n<td style=\"text-align: right;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<th>4,000\u4e07\u5186\u8d85<\/th>\n<td>45\uff05<\/td>\n<td style=\"text-align: right;\">4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81<\/a>)<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u65b9\u3001\u5206\u96e2\u8ab2\u7a0e\u306e\u7a0e\u7387\u306f\u6240\u5f97\u306e\u7a2e\u985e\u3054\u3068\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u3066\u3001\u305f\u3068\u3048\u3070\u682a\u5f0f\u6295\u8cc7\u3067\u7372\u5f97\u3057\u305f\u6240\u5f97\u306a\u3089\u4e00\u5f8b20\uff05\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u6cd5\u4eba<\/h4>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u3001\u526f\u696d\u3067\u3082\u3082\u3046\u3051\u306f\u672c\u696d\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u3001\u7d0430\uff05\u306e\u5b9f\u52b9\u7a0e\u7387(\u6cd5\u4eba\u7a0e\u3084\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306a\u3069\u306e\u30c8\u30fc\u30bf\u30eb\u306e\u7a0e\u7387)\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p>\u526f\u696d\u3067\u300c\u53ce\u5165\u91d1\u984d\uff1c\u7d4c\u8cbb\u300d\u3068\u306a\u308a\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u3067\u306f\u7bc0\u7a0e\u52b9\u679c\u306b\u5dee\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<h4>(1)\u500b\u4eba<\/h4>\n<p>\u526f\u696d\u3067\u306e\u640d\u5931\u306f\u6240\u5f97\u306b\u7a2e\u985e\u306b\u3088\u3063\u3066\u300c\u4ed6\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u640d\u76ca\u901a\u7b97\u300d\u3068\u300c\u6765\u5e74\u5ea6\u4ee5\u964d\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u7e70\u8d8a\u640d\u5931\u300d\u306e\u53d6\u308a\u6271\u3044\u304c\u9055\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u2460\u640d\u76ca\u901a\u7b97<br \/>\n\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u6b21\u306e\u6240\u5f97\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u526f\u696d\u3067\u306e\u640d\u5931\u3092\u4ed6\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u306a\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e0d\u52d5\u7523\u6240\u5f97<\/li>\n<li>\u4e8b\u696d\u6240\u5f97<\/li>\n<li>\u682a\u5f0f\u6295\u8cc7\u3084\u4e0d\u52d5\u7523\u58f2\u5374\u306a\u3069\u3092\u9664\u3044\u305f\u8b72\u6e21\u6240\u5f97<\/li>\n<li>\u5c71\u6797\u6240\u5f97<\/li>\n<\/ul>\n<\/li>\n<li>\u2461\u7e70\u8d8a\u640d\u5931<br \/>\n\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u306b\u3088\u308b\u640d\u5931\u306e\u307f\u304c\u6765\u5e74\u5ea6\u4ee5\u964d3\u5e74\u9593\u306e\u7e70\u8d8a\u640d\u5931\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u526f\u696d\u3067\u306e\u640d\u5931\u304c\u7e70\u8d8a\u640d\u5931\u306b\u8a72\u5f53\u3059\u308b\u78ba\u7387\u306f\u9650\u308a\u306a\u304f\u4f4e\u3044\u3067\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<h4>(2)\u6cd5\u4eba<\/h4>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u3001\u526f\u696d\u3067\u306e\u640d\u5931\u306f\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u640d\u5931\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u672c\u696d\u3067\u306e\u6240\u5f97\u304c300\u4e07\u5186\u3001\u6295\u6a5f\u76ee\u7684\u306e\u5148\u7269\u53d6\u5f15\u306e\u640d\u5931\u304c1,000\u4e07\u5186\u3068\u3057\u307e\u3059\u3002\u5148\u7269\u53d6\u5f15\u306e\u640d\u59311,000\u4e07\u5186\u306f\u672c\u696d\u3067\u306e\u6240\u5f97300\u4e07\u5186\u304b\u3089\u63a7\u9664\u3067\u304d\u3001\u30c8\u30fc\u30bf\u30eb\u306e\u6240\u5f97\u304c0\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u640d\u5931\u304b\u3089\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u6b8b\u984d700\u4e07\u5186\u306f\u6765\u5e74\u5ea6\u4ee5\u964d10\u5e74\u9593\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u3068\u500b\u4eba\u3001\u7a0e\u91d1\u9762\u3067\u5f97\u3059\u308b\u306e\u306f\u3069\u3061\u3089\uff1f<\/h2>\n<p>\u526f\u696d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u9762\u3067\u6cd5\u4eba\u3068\u500b\u4eba\u3068\u3067\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u304c\u5f97\u3059\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u526f\u696d\u3092\u6cd5\u4eba\u540d\u7fa9\u306b\u3057\u305f\u307b\u3046\u304c\u5f97\u3059\u308b\u78ba\u7387\u306e\u9ad8\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>(1) \u3082\u3046\u3051\u304c\u591a\u984d\u306e\u5834\u5408<br \/>\n\u526f\u696d\u3067\u3082\u3082\u3046\u3051\u304c\u591a\u984d\u306e\u5834\u5408\u3001\u6cd5\u4eba\u540d\u7fa9\u306e\u307b\u3046\u304c\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306f\u4f4e\u304f\u306a\u308b\u78ba\u7387\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u30671,500\u4e07\u5186\u3082\u3046\u3051\u305f\u5834\u5408\u306e\u7a0e\u7387\u306f\u3001\u6cd5\u4eba\u306a\u3089\u7d0430\uff05\u306b\u5bfe\u3057\u3066\u3001\u500b\u4eba\u306a\u308948\uff05(\u6240\u5f97\u7a0e33\uff05\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e10\uff05\u3001\u500b\u4eba\u4e8b\u696d\u7a0e5\uff05)\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>(2) \u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408<br \/>\n\u6cd5\u4eba\u540d\u7fa9\u306a\u3089\u526f\u696d\u306e\u696d\u7a2e\u3092\u554f\u308f\u305a\u3001\u78ba\u5b9f\u306b\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u640d\u5931\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f15\u304c1,000\u4e07\u5186\u306e\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u500b\u4eba\u306a\u3089\u96d1\u6240\u5f97\u3068\u306a\u308a\u3001\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u640d\u5931\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/li>\n<li>(3) \u7d2f\u7a4d\u8d64\u5b57\u304c\u3042\u308b\u5834\u5408<br \/>\n\u672c\u696d\u306b\u304b\u304b\u308b\u7d2f\u7a4d\u8d64\u5b57\u304c\u3042\u308b\u5834\u5408\u3001\u526f\u696d\u306e\u3082\u3046\u3051\u3092\u6cd5\u4eba\u540d\u7fa9\u306b\u3057\u305f\u307b\u3046\u304c\u8d64\u5b57\u984d\u3068\u76f8\u6bba\u3067\u304d\u3066\u3001\u6240\u5f97\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6cd5\u4eba\u306e\u7d2f\u7a4d\u8d64\u5b57\u304c3,000\u4e07\u5186\u3068\u3057\u307e\u3059\u3002\u524d\u8ff0\u306e\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u306e\u3082\u3046\u30511,500\u4e07\u5186\u306e\u5834\u5408\u3001\u500b\u4eba\u540d\u7fa9\u306e\u6240\u5f97\u306a\u3089\u3082\u3046\u3051\u3068\u540c\u984d(1,500\u4e07\u5186)\u306b\u5bfe\u3057\u3066\u7a0e\u738748\uff05\u3092\u304b\u3051\u307e\u3059\u304c\u3001\u6cd5\u4eba\u540d\u7fa9\u306e\u6240\u5f97\u306a\u3089\u7d2f\u7a4d\u8d64\u5b573,000\u4e07\u5186\u3068\u76f8\u6bba\u3055\u308c\u308b\u305f\u3081\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u306e\u3082\u3046\u30511,500\u4e07\u5186\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306a\u3069\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>\u500b\u4eba\u304c\u5f97\u3059\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u7d9a\u3044\u3066\u3001\u526f\u696d\u3092\u500b\u4eba\u540d\u7fa9\u306b\u3057\u305f\u307b\u3046\u304c\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3067\u304d\u308b\u526f\u696d<\/h4>\n<p>\u305d\u3082\u305d\u3082\u5206\u96e2\u8ab2\u7a0e\u306f\u3082\u3046\u3051\u304c\u591a\u984d\u306b\u306a\u3063\u3066\u3082\u7d2f\u9032\u8ab2\u7a0e\u3092\u9069\u7528\u305b\u305a\u306b\u7a0e\u7387\u3092\u6291\u3048\u308b\u76ee\u7684\u306e\u5236\u5ea6\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3067\u304d\u308b\u526f\u696d\u306a\u3089\u500b\u4eba\u540d\u7fa9\u3057\u305f\u307b\u3046\u304c\u7a0e\u7387\u306f\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001(\u4e0a\u5834)\u682a\u5f0f\u6295\u8cc7\u30671,000\u4e07\u5186\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u500b\u4eba\u306a\u3089\u7a0e\u7387\u4e00\u5f8b20\uff05\u306b\u5bfe\u3057\u3066\u3001\u6cd5\u4eba\u306a\u3089\u7a0e\u7387\u306f\u7d0430\uff05\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u500b\u4eba\u306e\u6240\u5f97\u91d1\u984d\u304c\u4f4e\u3044\u5834\u5408<\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\u30aa\u30fc\u30ca\u30fc\u793e\u9577\u306e\u5f79\u54e1\u5831\u916c\u304c\u5e74\u9593240\u4e07\u5186\u3068\u3057\u307e\u3059\u3002\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u3082\u3082\u3046\u3051\u304c100\u4e07\u5186\u306e\u5834\u5408\u3001\u6cd5\u4eba\u540d\u7fa9\u306a\u3089\u7a0e\u7387\u304c\u7d0430\uff05\u306a\u306e\u306b\u5bfe\u3057\u3066\u3001\u500b\u4eba\u540d\u7fa9\u306a\u3089\u300c\u7d66\u4e0e\u6240\u5f97150\u4e07\u5186\uff0b\u4e0d\u52d5\u7523\u6240\u5f97100\u4e07\u5186\uff1d\u6240\u5f97250\u4e07\u5186\u300d\u306b\u306a\u308b\u305f\u3081\u3001\u7a0e\u7387\u306f20\uff05(\u6240\u5f97\u7a0e10\uff05\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e10\uff05)\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(3)\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u3042\u308b\u5834\u5408<\/h4>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u591a\u984d\u306e\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u3001\u526f\u696d\u3067\u306e\u6240\u5f97\u304c\u5927\u304d\u304f\u3066\u3082\u500b\u4eba\u540d\u7fa9\u306b\u3057\u305f\u307b\u3046\u304c\u7d0d\u7a0e\u984d\u306f\u4f4e\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5e74\u9593\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c20\u4e07\u5186\u3068\u3057\u307e\u3059\u3002\u524d\u8ff0\u306e\u30aa\u30fc\u30ca\u30fc\u793e\u9577\u306e\u300c\u7d66\u4e0e\u6240\u5f97150\u4e07\u5186\uff0b\u4e0d\u52d5\u7523\u6240\u5f97100\u4e07\u5186\uff1d\u6240\u5f97250\u4e07\u5186\u300d\u306e\u5834\u5408\u3001\u526f\u696d\u306b\u304b\u304b\u308b\u7d0d\u7a0e\u984d\u306f\u6b21\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6cd5\u4eba\uff1a100\u4e07\u5186\u00d7\u7a0e\u738730\uff05\uff1d\u7d0d\u7a0e\u984d30\u4e07\u5186<\/li>\n<li>\u500b\u4eba\uff1a(100\u4e07\u5186\u00d7\u6240\u5f97\u7a0e10\uff05\uff0d9\u4e077,500\u5186)\uff0b100\u4e07\u5186\u00d7\u500b\u4eba\u4f4f\u6c11\u7a0e10\uff05\uff0d\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u966420\u4e07\u5186\uff1c0\u5186\u2192\u7d0d\u7a0e\u984d0\u5186<\/li>\n<\/ul>\n<h2>\u30aa\u30fc\u30ca\u30fc\u4f01\u696d\u304c\u526f\u696d(\u30b5\u30a4\u30c9\u30d3\u30b8\u30cd\u30b9)\u3092\u3059\u308b\u5834\u5408\u306e\u7bc0\u7a0e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u30aa\u30fc\u30ca\u30fc\u4f01\u696d\u306e\u793e\u9577\u306f\u526f\u696d\u3092\u6cd5\u4eba\u540d\u7fa9\u3068\u500b\u4eba\u540d\u7fa9\u306e\u9078\u629e\u304c\u81ea\u7531\u306b\u9078\u3079\u308b\u305f\u3081\u3001\u9078\u629e\u30df\u30b9\u306b\u3088\u308a\u672c\u6765\u306a\u3089\u7bc0\u7d04\u3067\u304d\u308b\u7a0e\u91d1\u3092\u652f\u6255\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30b5\u30a4\u30c9\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u5834\u5408\u306e\u7bc0\u7a0e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30b3\u30f3\u30b9\u30bf\u30f3\u30c8\u306b\u3082\u3046\u304b\u308b\u526f\u696d\u306e\u5834\u5408<\/h3>\n<p>\u30b3\u30f3\u30b9\u30bf\u30f3\u30c8\u306b\u3082\u3046\u304b\u308b\u526f\u696d\u306a\u3089\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306e\u4f4e\u3055\u3067\u6cd5\u4eba\u540d\u7fa9\u307e\u305f\u306f\u500b\u4eba\u540d\u7fa9\u3092\u9078\u629e\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u305f\u3068\u3048\u3070\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u5834\u5408\u3001\u53ce\u5165\u91d1\u984d\u3068\u7d4c\u8cbb\u306f\u5e74\u5ea6\u3054\u3068\u306e\u5909\u52d5\u304c\u5c11\u306a\u3044\u50be\u5411\u306b\u3042\u308b\u305f\u3081\u3001\u6240\u5f97\u91d1\u984d\u3068\u7a0e\u7387\u306f\u6bd4\u8f03\u7684\u4e88\u6e2c\u3057\u3084\u3059\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>\u3082\u3046\u3051\u304c\u4e88\u6e2c\u3057\u3065\u3089\u3044\u526f\u696d\u306e\u5834\u5408<\/h3>\n<p>\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f15\u306a\u3069\u3082\u3046\u3051\u304c\u4e88\u6e2c\u3057\u3065\u3089\u3044\u526f\u696d\u306e\u5834\u5408\u3001\u6240\u5f97\u91d1\u984d\u3068\u7a0e\u7387\u3082\u4e88\u6e2c\u3057\u3065\u3089\u3044\u305f\u3081\u3001\u6cd5\u4eba\u306b\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002\u7bc0\u7a0e\u5bfe\u7b56\u306e\u9078\u629e\u80a2\u304c\u500b\u4eba\u3088\u308a\u3082\u591a\u3044\u305f\u3081\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f15\u3067\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u6cd5\u4eba\u306a\u3089\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u640d\u5931\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u3082\u3046\u3051\u304c\u591a\u984d\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e(\u5f79\u54e1\u8cde\u4e0e)\u3092\u5229\u7528\u3059\u308c\u3070\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u3082\u53ef\u80fd\u3067\u3059\u3002\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u306e\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u3082\u3046\u3051\u304c\u591a\u984d\u306e\u5834\u5408\u3001\u5f79\u54e1\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u3066\u640d\u91d1\u7b97\u5165\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u6cd5\u4eba\u306e\u6240\u5f97\u3092\u5727\u7e2e\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306a\u3069\u306b\u306f\u5f79\u54e1\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u306a\u3044\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u751f\u6d3b\u7528\u54c1\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<\/h3>\n<p>\u30aa\u30fc\u30af\u30b7\u30e7\u30f3\u30b5\u30a4\u30c8\u306a\u3069\u3067\u5bb6\u5177\u3001\u3058\u3085\u3046\u5668\u3001\u901a\u52e4\u7528\u306e\u81ea\u52d5\u8eca\u3001\u8863\u670d\u306a\u3069\u306e\u751f\u6d3b\u7528\u54c1\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u500b\u4eba\u540d\u7fa9\u306b\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002\u500b\u4eba\u306a\u3089\u300c\u751f\u6d3b\u7528\u52d5\u7523\u300d\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u6cd5\u4eba\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u526f\u696d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u2460\u672c\u696d\u306e\u3082\u3046\u3051\u2461\u526f\u696d\u306e\u696d\u7a2e\u3068\u540d\u7fa9(\u6cd5\u4eba\u540d\u7fa9\u307e\u305f\u306f\u500b\u4eba\u540d\u7fa9)\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u984d\u304c\u9055\u3063\u3066\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u526f\u696d\u3092\u3059\u308b\u524d\u306b\u672c\u696d\u306e\u3082\u3046\u3051\u3068\u526f\u696d\u306e\u3082\u3046\u3051\u3092\u7684\u78ba\u306b\u4e88\u6e2c\u3059\u308b\u3053\u3068\u304c\u7bc0\u7a0e\u5bfe\u7b56\u306e\u7b2c\u4e00\u6b69\u306b\u306a\u308a\u307e\u3059\u3002<\/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\/joto\/3105.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener 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