{"id":100665,"date":"2017-02-15T00:00:00","date_gmt":"2017-02-14T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/446\/"},"modified":"2019-03-25T00:00:00","modified_gmt":"2019-03-25T00:00:00","slug":"446","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/446\/","title":{"rendered":"\u6240\u5f97\u5206\u6563\u3067\u7c21\u5358\u306b\u7bc0\u7a0e\uff1f\u500b\u4eba\u4e8b\u696d\u4e3b\u5fc5\u898b\u306e\u7bc0\u7a0e\u5bfe\u7b56\u65b9\u6cd5"},"content":{"rendered":"<p>\u304a\u91d1\u3092\u7a3c\u3044\u3060\u3089\u5fc5\u305a\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7d0d\u3081\u308b\u7a0e\u984d\u306f\u5c11\u306a\u3051\u308c\u3070\u5c11\u306a\u3044\u307b\u3069\u5b09\u3057\u3044\u3082\u306e\u3002\u4eca\u56de\u306f\u4e3b\u306b\u4e2d\u5c0f\u4e8b\u696d\u8005\u304c\u305d\u306e\u6240\u5f97\u7a0e\u984d\u3092\u4f4e\u304f\u6291\u3048\u308b\u305f\u3081\u306b\u6709\u52b9\u306a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2>\u6240\u5f97\u7a0e\u306e\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066<\/h2>\n<p>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u3001\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u6240\u5f97\u304c\u9ad8\u3044\u4eba\u307b\u3069\u9ad8\u3044\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3068\u3044\u3046\u3082\u306e\u3067\u3001\u7d4c\u6e08\u683c\u5dee\u306e\u662f\u6b63\u306b\u5bc4\u4e0e\u3057\u3066\u3044\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #edfbfc; text-align: center;\"><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/strong><\/td>\n<td style=\"background-color: #edfbfc; text-align: center;\"><strong>\u7a0e\u7387<\/strong><\/td>\n<td style=\"background-color: #edfbfc; text-align: center;\"><strong>\u63a7\u9664\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edfbfc;\"><strong>195\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"text-align: right;\">5\uff05<\/td>\n<td style=\"text-align: right;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edfbfc;\"><strong>195\u4e07\u5186\u3092\u8d85\u3048\u2003330\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"text-align: right;\">10\uff05<\/td>\n<td style=\"text-align: right;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edfbfc;\"><strong>330\u4e07\u5186\u3092\u8d85\u3048\u2003695\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"text-align: right;\">20\uff05<\/td>\n<td style=\"text-align: right;\">427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edfbfc;\"><strong>695\u4e07\u5186\u3092\u8d85\u3048\u2003900\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"text-align: right;\">23\uff05<\/td>\n<td style=\"text-align: right;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edfbfc;\"><strong>900\u4e07\u5186\u3092\u8d85\u3048\u20031,800\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"text-align: right;\">33\uff05<\/td>\n<td style=\"text-align: right;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edfbfc;\"><strong>1,800\u4e07\u5186\u3092\u8d85\u30484,000\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"text-align: right;\">40\uff05<\/td>\n<td style=\"text-align: right;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edfbfc;\"><strong>4,000\u4e07\u5186\u8d85<\/strong><\/td>\n<td style=\"text-align: right;\">45\uff05<\/td>\n<td style=\"text-align: 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\/>\n<b>\u2460\u5b9a\u671f\u540c\u984d\u7d66\u4e0e<\/b><br \/>\n\u652f\u7d66\u6642\u671f\u304c1\u304b\u6708\u4ee5\u4e0b\u306e\u4e00\u5b9a\u306e\u671f\u9593\u3054\u3068\u3067\u3042\u308b\u7d66\u4e0e\u3067\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u5404\u652f\u7d66\u6642\u671f\u306b\u304a\u3051\u308b\u652f\u7d66\u984d\u304c\u540c\u984d\u3067\u3042\u308b\u3082\u306e<br \/>\n<b>\u2461\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e<\/b><br \/>\n\u305d\u306e\u5f79\u54e1\u306e\u8077\u52d9\u306b\u3064\u304d\u6240\u5b9a\u306e\u6642\u671f\u306b\u78ba\u5b9a\u984d\u3092\u652f\u7d66\u3059\u308b\u3001\u3068\u3044\u3046\u5185\u5bb9\u306e\u5b9a\u3081\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u3067\u3001\u5c4a\u51fa\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u7d66\u4e0e\u306e\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u5b9a\u3081\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u5c4a\u51fa\u3092\u3057\u3066\u3044\u308b\u3082\u306e<br \/>\n<b>\u2462\u5229\u76ca\u9023\u52d5\u7d66\u4e0e<\/b><br \/>\n\u540c\u65cf\u4f1a\u793e\u4ee5\u5916\u306e\u6cd5\u4eba\u304c\u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u3082\u306e\u3067\u3001\u5ba2\u89b3\u7684\u306b\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u7b49\u304b\u3089\u9069\u5207\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u306e\u3082\u306e<\/p>\n<p>\u3053\u308c\u3089\u304c\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u6761\u4ef6\u3092\u3088\u304f\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u6d3b\u7528\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u524d\u8ff0\u306e\u914d\u5076\u8005\u3078\u306e\u7d66\u4e0e\u652f\u7d66\u3068\u540c\u69d8\u306b\u3001\u540c\u65cf\u4f1a\u793e\u306b\u304a\u3044\u3066\u5bb6\u65cf\u3092\u5f79\u54e1\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5f79\u54e1\u5831\u916c\u306b\u3088\u3063\u3066\u6240\u5f97\u3092\u5206\u6563\u3055\u305b\u3001\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e0d\u5f53\u306b\u9ad8\u984d\u306a\u5f79\u54e1\u5831\u916c\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u305d\u306e\u90e8\u5206\u306f\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7a0e\u7406\u58eb\u3068\u3088\u304f\u76f8\u8ac7\u3057\u3066\u3001\u3044\u304f\u3089\u304c\u59a5\u5f53\u3067\u3042\u308b\u306e\u304b\u3092\u76f8\u8ac7\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5171\u6e08\u3092\u6d3b\u7528\u3057\u3066\u7bc0\u7a0e\u5bfe\u7b56\u306b<\/h2>\n<p>\u4e8b\u524d\u306b\u639b\u3051\u91d1\u3092\u7a4d\u307f\u7acb\u3066\u308b\u3053\u3068\u3067\u3001\u4f8b\u3048\u3070\u4e8b\u696d\u3092\u5f15\u9000\u3057\u305f\u6642\u306b\u305d\u306e\u639b\u91d1\u304b\u3089\u3044\u304f\u3089\u304b\u3092\u53d7\u3051\u53d6\u308c\u308b\u5236\u5ea6\u304c\u5171\u6e08\u5236\u5ea6\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6b21\u306e\u4e8c\u3064\u306e\u5171\u6e08\u5236\u5ea6\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u5236\u5ea6<\/h3>\n<p>\u300c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u5236\u5ea6\u306f\u3001\u500b\u4eba\u4e8b\u696d\u3092\u3084\u3081\u3089\u308c\u305f\u3068\u304d\u3001\u4f1a\u793e\u7b49\u306e\u5f79\u54e1\u3092\u9000\u8077\u3057\u305f\u3068\u304d\u3001\u500b\u4eba\u4e8b\u696d\u306e\u5ec3\u696d\u306a\u3069\u306b\u3088\u308a\u5171\u540c\u7d4c\u55b6\u8005\u3092\u9000\u4efb\u3057\u305f\u3068\u304d\u306a\u3069\u306e\u751f\u6d3b\u8cc7\u91d1\u7b49\u3092\u3042\u3089\u304b\u3058\u3081\u7a4d\u307f\u7acb\u3066\u3066\u304a\u304f\u305f\u3081\u306e\u5171\u6e08\u5236\u5ea6\u300d\uff08<a href=\"\/\/www.smrj.go.jp\/skyosai\/000876.html\">\/\/www.smrj.go.jp\/skyosai\/000876.html<\/a>\uff09\u3067\u3042\u308a\u3001\u5f93\u696d\u54e1\u304c\u975e\u5e38\u306b\u5c11\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6708\u3005\u306e\u639b\u3051\u91d1\u306f1,000\u5186\u304b\u308970,<br \/>\n000\u5186\u307e\u3067\u3067500\u5186\u5358\u4f4d\u3067\u597d\u304d\u306a\u91d1\u984d\u306b\u8a2d\u5b9a\u3067\u304d\u3001\u624b\u7d9a\u304d\u3092\u8e0f\u3081\u3070\u983b\u7e41\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u53d7\u53d6\u306b\u3064\u3044\u3066\u3082\u3001\u5e74\u6570\u6307\u5b9a\u5206\u5272\u3067\u306e\u53d7\u53d6\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u9014\u4e2d\u3067\u306e\u4efb\u610f\u89e3\u7d04\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u6bd4\u8f03\u7684\u81ea\u7531\u5ea6\u304c\u9ad8\u3044\u5171\u6e08\u3068\u8a00\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u639b\u91d1\u7d0d\u4ed8\u6708\u6570\u304c\u3001240\u30f6\u6708\uff0820\u5e74\uff09\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u639b\u91d1\u5408\u8a08\u984d\u3092\u4e0b\u56de\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u3053\u306e\u5171\u6e08\u306b\u6255\u3063\u305f\u639b\u91d1\u306f\u63a7\u9664\u6271\u3044\u3068\u306a\u308b\u305f\u3081\u3001\u5171\u6e08\u3078\u306e\u52a0\u5165\u306f\u7bc0\u7a0e\u52b9\u679c\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u63a7\u9664\u306e\u6700\u5927\u984d\u306f\u3001\u4e00\u5e74\u3042\u305f\u308a70,000\u00d712\uff1d840,000\u5186\u306b\u3082\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5404\u6240\u5f97\u30ec\u30d9\u30eb\u306b\u304a\u3051\u308b\u7bc0\u7a0e\u52b9\u679c\u306f\u4e0b\u306e\u8868\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u639b\u91d1\u306e\u5168\u984d\u6240\u5f97\u63a7\u9664\u306b\u3088\u308b\u7bc0\u7a0e\u984d<\/p>\n<table>\n<tbody>\n<tr style=\"height: 12px;\">\n<td style=\"height: 32px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\" rowspan=\"2\"><span style=\"font-size: 12px;\">\u8ab2\u7a0e\u3055\u308c\u308b \u6240\u5f97\u91d1\u984d<\/span><\/td>\n<td style=\"height: 12px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\" colspan=\"2\"><span style=\"font-size: 12px;\">\u52a0\u5165\u524d\u306e\u7a0e\u984d<\/span><\/td>\n<td style=\"height: 12px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\" colspan=\"4\"><span style=\"font-size: 12px;\">\u639b\u91d1\u6708\u984d\u3054\u3068\u306e\u52a0\u5165\u5f8c\u306e\u7bc0\u7a0e\u984d<\/span><\/td>\n<\/tr>\n<tr style=\"height: 20px;\">\n<td style=\"height: 20px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\"><span style=\"font-size: 12px;\">\u6240\u5f97\u7a0e<\/span><\/td>\n<td style=\"height: 20px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\"><span style=\"font-size: 12px;\">\u4f4f\u6c11\u7a0e<\/span><\/td>\n<td style=\"height: 20px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\"><span style=\"font-size: 12px;\">\u639b\u91d1\u6708\u984d<\/span><br \/>\n<span style=\"font-size: 12px;\"> 1\u4e07\u5186<\/span><\/td>\n<td style=\"height: 20px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\"><span style=\"font-size: 12px;\">\u639b\u91d1\u6708\u984d<\/span><br \/>\n<span style=\"font-size: 12px;\"> 3\u4e07\u5186<\/span><\/td>\n<td style=\"height: 20px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\"><span style=\"font-size: 12px;\">\u639b\u91d1\u6708\u984d<\/span><br \/>\n<span style=\"font-size: 12px;\"> 5\u4e07\u5186<\/span><\/td>\n<td style=\"height: 20px; background-color: #ffdfbd; text-align: center; vertical-align: middle;\"><span style=\"font-size: 12px;\">\u639b\u91d1\u6708\u984d<\/span><br \/>\n<span style=\"font-size: 12px;\"> 7\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr style=\"height: 14px;\">\n<td style=\"height: 14px;\"><span style=\"font-size: 12px;\">200\u4e07\u5186<\/span><\/td>\n<td style=\"height: 14px; text-align: right;\"><span style=\"font-size: 12px;\">104,600\u5186<\/span><\/td>\n<td style=\"height: 14px; text-align: right;\"><span style=\"font-size: 12px;\">205,000\u5186<\/span><\/td>\n<td style=\"height: 14px; text-align: right;\"><span style=\"font-size: 12px;\">20,700\u5186<\/span><\/td>\n<td style=\"height: 14px; text-align: right;\"><span style=\"font-size: 12px;\">56,900\u5186<\/span><\/td>\n<td style=\"height: 14px; text-align: right;\"><span style=\"font-size: 12px;\">93,200\u5186<\/span><\/td>\n<td style=\"height: 14px; text-align: right;\"><span style=\"font-size: 12px;\">129,400\u5186<\/span><\/td>\n<\/tr>\n<tr style=\"height: 3px;\">\n<td style=\"height: 3px;\"><span style=\"font-size: 12px;\">400\u4e07\u5186<\/span><\/td>\n<td style=\"height: 3px; text-align: right;\"><span style=\"font-size: 12px;\">380,300\u5186<\/span><\/td>\n<td style=\"height: 3px; text-align: right;\"><span style=\"font-size: 12px;\">405,000\u5186<\/span><\/td>\n<td style=\"height: 3px; text-align: right;\"><span style=\"font-size: 12px;\">36,500\u5186<\/span><\/td>\n<td style=\"height: 3px; text-align: right;\"><span style=\"font-size: 12px;\">109,500\u5186<\/span><\/td>\n<td style=\"height: 3px; text-align: right;\"><span style=\"font-size: 12px;\">182,500\u5186<\/span><\/td>\n<td style=\"height: 3px; text-align: right;\"><span style=\"font-size: 12px;\">241,300\u5186<\/span><\/td>\n<\/tr>\n<tr style=\"height: 11px;\">\n<td style=\"height: 11px;\"><span style=\"font-size: 12px;\">600\u4e07\u5186<\/span><\/td>\n<td style=\"height: 11px; text-align: right;\"><span style=\"font-size: 12px;\">788,700\u5186<\/span><\/td>\n<td style=\"height: 11px; text-align: right;\"><span style=\"font-size: 12px;\">605,000\u5186<\/span><\/td>\n<td style=\"height: 11px; text-align: right;\"><span style=\"font-size: 12px;\">36,500\u5186<\/span><\/td>\n<td style=\"height: 11px; text-align: right;\"><span style=\"font-size: 12px;\">109,500\u5186<\/span><\/td>\n<td style=\"height: 11px; text-align: right;\"><span style=\"font-size: 12px;\">182,500\u5186<\/span><\/td>\n<td style=\"height: 11px; text-align: right;\"><span style=\"font-size: 12px;\">255,600\u5186<\/span><\/td>\n<\/tr>\n<tr style=\"height: 13px;\">\n<td style=\"height: 13px;\"><span style=\"font-size: 12px;\">800\u4e07\u5186<\/span><\/td>\n<td style=\"height: 13px; text-align: right;\"><span style=\"font-size: 12px;\">1,229,200\u5186<\/span><\/td>\n<td style=\"height: 13px; text-align: right;\"><span style=\"font-size: 12px;\">805,000\u5186<\/span><\/td>\n<td style=\"height: 13px; text-align: right;\"><span style=\"font-size: 12px;\">40,100\u5186<\/span><\/td>\n<td style=\"height: 13px; text-align: right;\"><span style=\"font-size: 12px;\">120,500\u5186<\/span><\/td>\n<td style=\"height: 13px; text-align: right;\"><span style=\"font-size: 12px;\">200,900\u5186<\/span><\/td>\n<td style=\"height: 13px; text-align: right;\"><span style=\"font-size: 12px;\">281,200\u5186<\/span><\/td>\n<\/tr>\n<tr style=\"height: 29px;\">\n<td style=\"height: 29px;\"><span style=\"font-size: 12px;\">1,000\u4e07\u5186<\/span><\/td>\n<td style=\"height: 29px; text-align: right;\"><span style=\"font-size: 12px;\">1,801,000\u5186<\/span><\/td>\n<td style=\"height: 29px; text-align: right;\"><span style=\"font-size: 12px;\">1,005,000\u5186<\/span><\/td>\n<td style=\"height: 29px; text-align: right;\"><span style=\"font-size: 12px;\">40,100\u5186<\/span><\/td>\n<td style=\"height: 29px; text-align: right;\"><span style=\"font-size: 12px;\">157,300\u5186<\/span><\/td>\n<td style=\"height: 29px; text-align: right;\"><span style=\"font-size: 12px;\">262,200\u5186<\/span><\/td>\n<td style=\"height: 29px; text-align: right;\"><span style=\"font-size: 12px;\">367,000\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a\u4e2d\u5c0f\u6a5f\u69cb\uff08<a href=\"\/\/www.smrj.go.jp\/skyosai\/qa\/tax\/050608.html\">\/\/www.smrj.go.jp\/skyosai\/qa\/tax\/050608.html<\/a>\uff09<br 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