{"id":100391,"date":"2018-01-04T00:00:00","date_gmt":"2018-01-03T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/1189\/"},"modified":"2019-03-25T00:00:00","modified_gmt":"2019-03-25T00:00:00","slug":"1189","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/1189\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u592a\u967d\u5149\u767a\u96fb\u306e\u53ce\u5165\u304c\u3042\u308c\u3070\u3001\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f"},"content":{"rendered":"<p>\u6700\u8fd1\u306e\u30a8\u30b3\u30d6\u30fc\u30e0\u3084\u707d\u5bb3\u6642\u306e\u505c\u96fb\u5bfe\u7b56\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u7406\u7531\u3067\u591a\u304f\u306e\u4eba\u304c\u592a\u967d\u5149\u767a\u96fb\u3092\u53d6\u308a\u5165\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u592a\u967d\u5149\u767a\u96fb\u306e\u7a2e\u985e\u3082\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u592a\u967d\u5149\u767a\u96fb\u306b\u3088\u308b\u53ce\u5165\u304c\u3042\u308b\u3068\u3001\u305d\u306e\u898f\u6a21\u3084\u7528\u9014\u306a\u3069\u3067\u6240\u5f97\u3084\u7a0e\u91d1\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u592a\u967d\u5149\u767a\u96fb\u3068\u6240\u5f97\u306e\u7a2e\u985e\u3084\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u592a\u967d\u5149\u767a\u96fb\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u58f2\u96fb\u306e\u72b6\u6cc1\u3067\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u308b<\/h2>\n<h3>\u592a\u967d\u5149\u767a\u96fb\u3067\u5168\u91cf\u58f2\u96fb\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u592a\u967d\u5149\u767a\u96fb\u306e\u58f2\u96fb\u306e\u72b6\u6cc1\u3067\u6240\u5f97\u306e\u7a2e\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3067\u7a0e\u91d1\u3092\u3044\u304f\u3089\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\u8a08\u7b97\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u6700\u521d\u306b\u6240\u5f97\u304c\u4f55\u306b\u306a\u308b\u304b\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u592a\u967d\u5149\u767a\u96fb\u306b\u306f\u3001<span 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class=\"kyocho\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u539f\u5247\u3001\u5b9a\u984d\u6cd5<\/span>\u3092\u4f7f\u3044\u307e\u3059\uff08\u7a0e\u52d9\u7f72\u306b\u5c4a\u51fa\u3092\u51fa\u3057\u3001\u627f\u8a8d\u3055\u308c\u308c\u3070\u5b9a\u7387\u6cd5\u3082\u53ef\u80fd\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001340\u4e07\u5186\u306e\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u3092\u8010\u7528\u5e74\u657017\u5e74\u3001\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97\u3057\u305f\u5834\u5408\u306f\u3001\u6bce\u5e7420\u4e07\u5186\u305a\u3064\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9023\u7cfb\u5de5\u4e8b\u8ca0\u62c5\u91d1\u3082\u6bce\u5e74\u5c11\u3057\u305a\u3064\u7d4c\u8cbb\u306b\u306a\u308b<\/h3>\n<p>\u592a\u967d\u5149\u767a\u96fb\u306b\u3088\u308a\u767a\u96fb\u3057\u305f\u96fb\u529b\u306f\u3059\u3079\u3066\u3001\u3082\u3057\u304f\u306f\u4f59\u5270\u5206\u3092\u96fb\u529b\u4f1a\u793e\u7b49\u306b\u58f2\u5374\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u96fb\u529b\u4f1a\u793e\u306e\u8a2d\u5099\u3068\u6240\u6709\u3059\u308b\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u3092\u3064\u306a\u3050\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63a5\u7d9a\u3059\u308b\u305f\u3081\u306e\u5de5\u4e8b\u8cbb\u306f\u3001\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u3092\u6240\u6709\u3059\u308b\u4eba\u304c\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8ca0\u62c5\u91d1\u306e\u3053\u3068\u3092\u300c\u9023\u7cfb\u5de5\u4e8b\u8ca0\u62c5\u91d1\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u9023\u7cfb\u5de5\u4e8b\u8ca0\u62c5\u91d1\u3082\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u8ca0\u62c5\u6642\u306e\u5168\u984d\u304c\u7d4c\u8cbb\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5c11\u3057\u305a\u3064\u7d4c\u8cbb\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u9023\u7cfb\u5de5\u4e8b\u8ca0\u62c5\u91d1\u306f15\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u6bce\u5e74\u5b9a\u984d\u3092\u7d4c\u8cbb\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2>\u592a\u967d\u5149\u767a\u96fb\u3067\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n<h3>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\uff1f<\/h3>\n<p>\u592a\u967d\u5149\u767a\u96fb\u306b\u3088\u308b\u58f2\u96fb\u53ce\u5165\u306f\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u96d1\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u58f2\u96fb\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u81ea\u3089\u304c1\u5e74\u9593\u306e\u3059\u3079\u3066\u306e\u53ce\u5165\u304b\u3089\u6240\u5f97\u91d1\u984d\u3084\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u6bce\u5e74\u3001\u7fcc2\u670816\u65e5\u304b\u30893\u670815\u65e5\u304c\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u306f\u767d\u8272\u7533\u544a\u3068\u9752\u8272\u7533\u544a\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306f\u3001\u304d\u3061\u3093\u3068\u3057\u305f\u5e33\u7c3f\u4ed8\u3051\u3084\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u7b49\u3092\u3059\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u7d0d\u7a0e\u8005\u306b\u6709\u5229\u306a\u3055\u307e\u3056\u307e\u306a\u7279\u5178\u3092\u3064\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002<span class=\"kyocho\">\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u96d1\u6240\u5f97\u306f\u3067\u304d\u307e\u305b\u3093<\/span>\u3002\u9752\u8272\u7533\u544a\u306e\u7279\u5178\u306e\u4e2d\u3067\u3001\u7279\u306b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u9752\u8272\u7533\u544a\u3059\u308b\u3060\u3051\u3067\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u304a\u5f97\u306a\u5236\u5ea6\u3067\u3059\u3002\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306b\u306f65\u4e07\u5186\u63a7\u9664\u306810\u4e07\u5186\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u5e33\u7c3f\u306e\u4ed8\u3051\u65b9\u3084\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u306e\u7a2e\u985e\u306a\u3069\u3067\u300165\u4e07\u5186\u63a7\u9664\u306b\u306a\u308b\u304b10\u4e07\u5186\u63a7\u9664\u306b\u306a\u308b\u304b\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3044\u305f\u308a\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u8a18\u5e33\u3092\u4efb\u305b\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u306f\u3001\u304a\u304a\u3080\u306d65\u4e07\u5186\u63a7\u9664\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5834\u5408\u306f\u898f\u6a21\u306b\u3088\u308a\u300165\u4e07\u5186\u63a7\u9664\u306b\u306a\u308b\u304b10\u4e07\u5186\u63a7\u9664\u306b\u306a\u308b\u304b\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u76ee\u5b89\u3068\u3057\u3066\u5bb6\u5c4b\u306a\u30895\u68df\u3001\u30a2\u30d1\u30fc\u30c8\u7b49\u306a\u308910\u5ba4\u3001\u99d0\u8eca\u5834\u306a\u308950\u53f0\u306e\u8cc3\u8cb8\u898f\u6a21\u3067\u3042\u308c\u307065\u4e07\u5186\u63a7\u9664\u304c\u4f7f\u3048\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306f10\u4e07\u5186\u63a7\u9664\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5b9f\u969b\u306b\u592a\u967d\u5149\u767a\u96fb\u306e\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u3066\u307f\u3088\u3046<\/h3>\n<p>\u3053\u3053\u3067\u306f\u3001\u592a\u967d\u5149\u767a\u96fb\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u7c21\u5358\u306a\u4f8b\u3092\u6319\u3052\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u7a0e\u91d1\u306e\u8a08\u7b97\u306f\u3001\u7c21\u5358\u306b\u3044\u3046\u3068\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u3066\u3001\u305d\u3053\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff09\u58f2\u96fb\u53ce\u5165\u304c\u5e74\u9593100\u4e07\u5186\u3000\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u306e\u53d6\u5f97\u4fa1\u984d340\u4e07\u5186\u3001\u8010\u7528\u5e74\u657017\u5e74\u3067\u539f\u4fa1\u511f\u5374\u8cbb\u4ee5\u5916\u306e\u7d4c\u8cbb\u304c\u306a\u3044\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\uff08\u8aac\u660e\u306e\u305f\u3081\u6240\u5f97\u63a7\u9664\u7b49\u306f\u306a\u3057\u3068\u4eee\u5b9a\u3059\u308b\uff09<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2460\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u308b<\/h4>\n<p>\u6240\u5f97\u91d1\u984d\u306f\u53ce\u5165\uff0d\u7d4c\u8cbb\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u3053\u306e\u4f8b\u306e\u5834\u5408\u3001\u53ce\u5165\u306f100\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u8cbb\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3067\u3059\u304c\u3001\u5b9f\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306b\u306f\u8010\u7528\u5e74\u6570\u3054\u3068\u306b\u6c7a\u3081\u3089\u308c\u305f\u511f\u5374\u7387\u3092\u4f7f\u3044\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p class=\"calc03\">\u5b9a\u984d\u6cd5\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1d\u53d6\u5f97\u4fa1\u984d\u00d7\u511f\u5374\u7387<\/p>\n<p>\u8010\u7528\u5e74\u657017\u5e74\u306e\u5834\u5408\u3001\u511f\u5374\u73870.059\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u306e\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"calc03\">\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1d\u53d6\u5f97\u4fa1\u984d340\u4e07\u5186\u00d7\u511f\u5374\u73870.059\uff1d200,600\u5186<\/p>\n<p>\u4e0a\u8a18\u3092\u3082\u3068\u306b\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u4e8b\u696d\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\u306e\u5834\u5408<\/p>\n<p class=\"calc03\">\u53ce\u5165100\u4e07\u5186\uff0d\u6e1b\u4fa1\u511f\u5374\u8cbb200,600\u5186\uff0d\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\uff1d149,400\u5186<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u4e8b\u696d\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966410\u4e07\u5186\u306e\u5834\u5408<\/p>\n<p class=\"calc03\">\u53ce\u5165100\u4e07\u5186\uff0d\u6e1b\u4fa1\u511f\u5374\u8cbb200,600\u5186\uff0d\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966410\u4e07\u5186\uff1d699,400\u5186<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u96d1\u6240\u5f97\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u306e\u5834\u5408<\/p>\n<p class=\"calc03\">\u53ce\u5165100\u4e07\u5186\uff0d\u6e1b\u4fa1\u511f\u5374\u8cbb200,600\u5186\uff1d799,400\u5186<\/p>\n<p>&nbsp;<\/p>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u3067\u5927\u304d\u304f\u6240\u5f97\u91d1\u984d\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2461\u7a0e\u91d1\u306e\u8a08\u7b97<\/h4>\n<p>\u6240\u5f97\u7a0e\u306f\u3001\u6240\u5f97\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308b\u300c\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\u306b\u3088\u308b\u3068\u3001\u4eca\u56de\u306e\u8a08\u7b97\u306b\u5f53\u3066\u306f\u307e\u308b\u7a0e\u7387\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u6240\u5f97\u91d1\u984d195\u4e07\u5186\u4ee5\u4e0b\u3000\u7a0e\u73875\uff05<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u3092\u3082\u3068\u306b\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u4e8b\u696d\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\u306e\u5834\u5408<\/p>\n<p 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