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id=\"06\">A.\u524d\u8077\u306e\u7533\u544a\u6f0f\u308c\u306f\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3067\u767a\u899a\u3057\u307e\u3059\u3002\u5fc5\u305a\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/h3>\n<p>\u5e74\u306e\u9014\u4e2d\u304b\u3089\u5165\u3063\u3066\u304d\u305f\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u306e\u8077\u5834\u3092\u9000\u8077\u3059\u308b\u969b\u306b\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3001\u4eca\u306e\u8077\u5834\u306e\u7d66\u6599\u3068\u5408\u7b97\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u524d\u8077\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u5f0a\u5bb3\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u4f1a\u793e\u306f\u5e74\u672b\u8abf\u6574\u304c\u7d42\u308f\u3063\u305f\u5f8c\u3001\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u5e02\u753a\u6751\u5f79\u5834\u306b\u5bfe\u3057\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u300d\u3068\u3044\u3046\u66f8\u985e\u3092\u7fcc\u5e74\u306e1\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u306f\u5e02\u753a\u6751\u5f79\u5834\u304c\u5168\u3066\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3057\u3001\u7a0e\u52d9\u7f72\u3082\u3053\u306e\u60c5\u5831\u3092\u5171\u6709\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\uff62\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u300d\u306e\u5c0e\u5165\u306b\u3088\u3063\u3066\u305d\u306e\u7cbe\u5ea6\u306f\u3055\u3089\u306b\u5411\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u524d\u8077\u5206\u306e\u6240\u5f97\u3092\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span class=\"kyocho\">\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u306f\u65b0\u898f\u96c7\u7528\u306e\u5f93\u696d\u54e1\u306f\u524d\u8077\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u81ea\u5df1\u7533\u544a\u306b\u3066\u4f1a\u793e\u306b\u63d0\u51fa<\/span>\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3057\u4eee\u306b\u3001\u524d\u8077\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u305b\u305a\u306b\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u6240\u5f97\u306e\u7533\u544a\u6f0f\u308c\u3001\u3042\u308b\u3044\u306f\u610f\u56f3\u7684\u306b\u96a0\u305b\u3070\u6240\u5f97\u306e\u96a0\u853d\uff08\u6240\u5f97\u96a0\u3057\uff09\u3068\u306a\u308a\u3001\u6539\u3081\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e07\u304c\u4e00\uff62\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u3066\u3057\u307e\u3063\u305f\uff63\u3068\u3044\u3046\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u306f\u3001\u524d\u306e\u8077\u5834\u306b\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u518d\u767a\u884c\u3057\u3066\u3082\u3089\u3063\u305f\u6e90\u6cc9\u7968\u304c\u5c4a\u304f\u307e\u3067\u3001\u4f1a\u793e\u5168\u4f53\u306e\u5e74\u672b\u8abf\u6574\u304c\u30b9\u30c8\u30c3\u30d7\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u4f9d\u983c\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"07\">Q.\u6276\u990a\u306e\u8981\u4ef6\u304c\u6539\u6b63\u3055\u308c\u305f\u304b\u3089\u3001\u3046\u3061\u306e\u5b50\u3082\u6276\u990a\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/h2>\n<h3 id=\"08\">A.\u6539\u6b63\u3055\u308c\u305f\u306e\u306f\u914d\u5076\u8005\u63a7\u9664\u3060\u3051\u3067\u3001\u6276\u990a\u63a7\u9664\u306e\u8981\u4ef6\u306f\u5909\u308f\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/h3>\n<p>\u5e73\u621030\u5e74\u5206\u304b\u3089\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306e\u6240\u5f97\u7bc4\u56f2\u304c\u898b\u76f4\u3055\u308c\u3001\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u56fd\u7a0e\u5e81HP\u3092\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/p>\n<div class=\"kyakuchu\">\u56fd\u7a0e\u5e81\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">No.1195\u2003\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/i><\/a><\/div>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3068\u300c\u6276\u990a\u63a7\u9664\u300d\u3092\u6df7\u540c\u3057\u3001\u6276\u990a\u89aa\u65cf\u306b\u3064\u3044\u3066\u3082\u305d\u306e\u6240\u5f97\u7bc4\u56f2\u304c\u5e83\u304c\u3063\u305f\u3068\u89e3\u91c8\u3057\u3066\u3044\u308b\u65b9\u3082\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"kyocho\">\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3082\u300c\u6276\u990a\u63a7\u9664\u300d\u3082\u540c\u3058\u4eba\u7684\u63a7\u9664\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u6e90\u6cc9\u7a0e\u306b\u304a\u3044\u3066\u306f\u4e21\u8005\u306e\u6271\u3044\u306f\u5168\u304f\u5225\u30e2\u30ce<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff62\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff63\u306e\u5bfe\u8c61\u8005\u3068\u306f\u8aad\u3093\u3067\u5b57\u306e\u3054\u3068\u304f\u3001\u914d\u5076\u8005\u3067\u3042\u308b\u5965\u3055\u3093\u3084\u65e6\u90a3\u3055\u3093\u3067\u3042\u308a\u3001<\/p>\n<p>\uff62\u6276\u990a\u63a7\u9664\uff63\u3068\u306f\u305d\u308c\u4ee5\u5916\u306e\u6276\u990a\u89aa\u65cf\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621030\u5e74\u5206\u306e\u6539\u6b63\u3067\u5bfe\u8c61\u3068\u306a\u3063\u305f\u306e\u306f\uff62\u914d\u5076\u8005\uff63\u306e\u307f\u3067\u3042\u308a\u3001\uff62\u6276\u990a\u89aa\u65cf\uff63\u306b\u3064\u3044\u3066\u306f\u5f93\u6765\u3069\u304a\u308a\u3001\u5e74\u9593\u306e\u6240\u5f97\u304c38\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff63\u3068\u306f\u3001\uff62\u914d\u5076\u8005\u63a7\u9664\uff63\u306e\u8981\u4ef6\u3067\u3042\u308b\u300c\u6240\u5f9738\u4e07\u5186\uff63\u3092\u8d85\u904e\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u6240\u5f97\u984d\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u984d\u306e\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u6240\u5f97\u3068\u306f\u3001\u914d\u5076\u8005\u306e\u5e74\u9593\u6240\u5f97\u306e\u5168\u3066\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u3067\u306f\u306a\u304f\u4e0d\u52d5\u7523\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304b\u306b\u306f12\u670831\u65e5\u306b\u306a\u3089\u306a\u3044\u3068\u78ba\u5b9a\u3057\u306a\u3044\u6240\u5f97\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\uff62\u914d\u5076\u8005\u63a7\u9664\uff63\uff62\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff63\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u969b\u306e\u6240\u5f97\u8a08\u7b97\u306f\u614e\u91cd\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"09\">Q.\u4eca\u5e74\u306f\u533b\u7642\u8cbb\u3092\u3044\u3063\u3071\u3044\u652f\u6255\u3063\u305f\u304b\u3089<br \/>\n\u3000 \u5e74\u672b\u8abf\u6574\u3067\u9818\u53ce\u66f8\u63d0\u51fa\u3057\u306a\u304d\u3083\uff01<\/h2>\n<h3 id=\"10\">A.\u533b\u7642\u8cbb\u63a7\u9664\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/h3>\n<p>\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3067\u6240\u5f97\u63a7\u9664\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u78ba\u5b9a\u7533\u544a\u3067\u3042\u308a\u3001<span class=\"kyocho\">\u5e74\u672b\u8abf\u6574\u3067\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3068\u4e00\u7dd2\u306b\u5927\u91cf\u306e\u533b\u7642\u8cbb\u9818\u53ce\u66f8\u3092\u6301\u3063\u3066\u884c\u304f\u65b9\u304c\u3044\u307e\u3059\u304c\u3001\u3053\u3046\u3044\u3063\u305f\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3067\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3067\u300c10\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u304c\u63a7\u9664\u3055\u308c\u308b\u300d\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u65b9\u3082\u3044\u307e\u3059\u304c\u3001\u6b63\u78ba\u306b\u306f<span class=\"kyocho\">\u300c\u6240\u5f97\u91d1\u984d\u00d75%\uff08\u203b\u4e0a\u965010\u4e07\u5186\uff09\u3092\u8d85\u3048\u305f\u90e8\u5206\u300d\u304c\u63a7\u9664\u3055\u308c\u307e\u3059<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<div 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