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id=\"05\">\u682a\u3092\u58f2\u5374\u3057\u3066\u3001\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306e\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a<\/h2>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u3067\u3001\u591a\u304f\u306e\u4f01\u696d\u306e\u682a\u4fa1\u304c\u4e0b\u304c\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u4eca\u5f8c\u306e\u5f71\u97ff\u304c\u3069\u3046\u306a\u308b\u306e\u304b\u304c\u5b9a\u304b\u3067\u306a\u3044\u305f\u3081\u306b\u3001\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u3053\u308c\u4ee5\u4e0a\u640d\u5931\u304c\u5927\u304d\u304f\u306a\u3089\u306a\u3044\u3046\u3061\u306b\u3001\u682a\u3092\u58f2\u5374\u3057\u305f\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f\u682a\u3092\u58f2\u5374\u3057\u3066\u3001\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306b\u7a0e\u91d1\u3084\u78ba\u5b9a\u7533\u544a\u304c\u3069\u3046\u306a\u308b\u306e\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"06\">\u682a\u3092\u58f2\u5374\u3057\u3066\u3001\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306e\u7a0e\u91d1<\/h3>\n<p>\u682a\u306b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4e0a\u5834\u682a\u5f0f\u3068\u4e00\u822c\u682a\u5f0f\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u3092\u58f2\u5374\u3057\u3066\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306b\u306f\u3001\u3082\u3061\u308d\u3093\u3069\u3061\u3089\u3082\u7a0e\u91d1\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u5834\u5408\u306f\u3001\u58f2\u5374\u3067\u51fa\u305f\u8d64\u5b57\u3092\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u682a\u58f2\u5374\u306e\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3059\u3053\u3068\u3067\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u682a\u58f2\u5374\u3067\u51fa\u305f\u9ed2\u5b57\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u672c\u5e74\u5ea6\u306e\u682a\u58f2\u5374\u306e\u8d64\u5b57\u304c\u25b350\u4e07\u5186\u3001\u7fcc\u5e74\u5ea6\u306e\u682a\u58f2\u5374\u306e\u9ed2\u5b57\u304c100\u4e07\u5186\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u672c\u5e74\u5ea6\u306e\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3055\u306a\u3051\u308c\u3070\u3001\u7fcc\u5e74\u5ea6\u306f\u682a\u58f2\u5374\u306e\u9ed2\u5b57\u304c100\u4e07\u5186\u306b\u5bfe\u3057\u3066\u3001203,100\u5186\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u672c\u5e74\u5ea6\u306e\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3057\u305f\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\u308b\u305f\u3081\u3001\u7fcc\u5e74\u5ea6\u306e\u9ed2\u5b57100\u4e07\u5186\uff0d\u672c\u5e74\u5ea6\u306e\u8d64\u5b5750\u4e07\u5186\uff1d50\u4e07\u5186\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u91d1\u984d\u306f\u300150\u4e07\u5186\u00d720.315%\uff1d101,500\u5186\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09\u3068\u306a\u308a\u3001\u672c\u5e74\u5ea6\u306e\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3055\u306a\u3044\u5834\u5408\u3068\u6bd4\u3079\u306610\u4e07\u5186\u7a0b\u5ea6\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u914d\u5f53\u91d1\u984d\u3068\u4e0a\u5834\u682a\u5f0f\u58f2\u5374\u306e\u8d64\u5b57\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u306b\u3082\u300120.315%\uff08\u6240\u5f97\u7a0e15%\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315%\u30fb\u4f4f\u6c11\u7a0e5%\uff09\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u7a0e\u91d1\u306e\u91d1\u984d\u306f\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u969b\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u91d1\u984d\u306f\u7a0e\u91d1\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u984d\u3067\u3059\u3002\u914d\u5f53\u91d1\u984d\u304c10\u4e07\u5186\u306e\u5834\u5408\u306f\u30012\u4e07\u5186\u7a0b\u5ea6\u306e\u7a0e\u91d1\u304c\u5dee\u3057\u5f15\u304b\u308c\u3001\u5dee\u984d\u306e\u7d048\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u672c\u5e74\u5ea6\u306e\u682a\u58f2\u5374\u306e\u8d64\u5b57\u304c\u25b350\u4e07\u5186\u3001\u914d\u5f53\u91d1\u984d\u304c10\u4e07\u5186\uff082\u4e07\u5186\u306e\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u6e08\u307f\uff09\u3001\u7fcc\u5e74\u5ea6\u306e\u682a\u58f2\u5374\u306e\u9ed2\u5b57\u304c100\u4e07\u5186\u306e\u5834\u5408\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2460\u672c\u5e74\u5ea6\u306e\u682a\u58f2\u5374\u306e\u8d64\u5b57\u3068\u914d\u5f53\u91d1\u984d\u3092\u76f8\u6bba\u3057\u3001\u5dee\u984d\u3092\u7fcc\u5e74\u5ea6\u306b\u7e70\u308a\u8d8a\u3059<\/h4>\n<p>\u7fcc\u5e74\u5ea6\u3078\u7e70\u308a\u8d8a\u3059\u8d64\u5b57\u984d\uff1d\u672c\u5e74\u5ea6\u306e\u682a\u58f2\u5374\u306e\u8d64\u5b57\u304c\u25b350\u4e07\u5186\uff0d\u914d\u5f53\u91d1\u984d10\u4e07\u5186\uff1d\u8d64\u5b57\u25b340\u4e07\u5186<br \/>\n\u914d\u5f53\u91d1\u984d\u306e10\u4e07\u5186\u306f\u3001\u682a\u58f2\u5374\u306e\u8d64\u5b57\u3068\u76f8\u6bba\u3055\u308c\u305f\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d12\u4e07\u5186\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u2461\u7fcc\u5e74\u5ea6\u306e\u9ed2\u5b57\u3068\u7e70\u308a\u8d8a\u3057\u305f\u8d64\u5b57\u3092\u76f8\u6bba\u3059\u308b<\/h4>\n<p>\u7fcc\u5e74\u5ea6\u306f\u3001\u7fcc\u5e74\u5ea6\u306e\u9ed2\u5b57100\u4e07\u5186\uff0d\u7e70\u308a\u8d8a\u3055\u308c\u305f\u8d64\u5b5740\u4e07\u5186\uff1d60\u4e07\u5186\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"07\">\u682a\u3092\u58f2\u5374\u3057\u3066\u3001\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a<\/h3>\n<p>\u3067\u306f\u3001\u682a\u3092\u58f2\u5374\u3057\u3066\u3001\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u3092\u58f2\u5374\u3057\u3066\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306f\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u4e0a\u5834\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u8d64\u5b57\u3092\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u5834\u5408\u306f\u3001\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u7b2c\u4e00\u8868\u300d\u300c\u7b2c\u4e8c\u8868\u300d\u300c\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u300d\u3068\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u300c\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u7528\uff09\u300d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u3092\u58f2\u5374\u3057\u3066\u9ed2\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e\u306b\u300c\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u7528\uff09\u300d\u304c\u52a0\u308f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u7528\uff09\u300d\u306f\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3055\u308c\u308b\u4e0a\u5834\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u8d64\u5b57\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u4e0a\u8ff0\u3057\u305f\u914d\u5f53\u91d1\u984d\u3068\u306e\u76f8\u6bba\u3082\u3053\u306e\u66f8\u985e\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"08\">\u307e\u3068\u3081<\/h2>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306f\u3001\u65e5\u672c\u306e\u4f01\u696d\u306e\u682a\u4fa1\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u682a\u4fa1\u306f\u4e00\u6642\u7684\u306b\u5927\u304d\u304f\u4e0b\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u3067\u682a\u4fa1\u304c\u5927\u304d\u304f\u5909\u52d5\u3057\u305f\u305f\u3081\u306b\u3001\u682a\u3092\u58f2\u5374\u3057\u305f\u4eba\u3082\u591a\u3044\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002\u4eca\u5f8c\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u7d42\u606f\u307e\u3067\u306b\u9577\u671f\u5316\u3059\u308c\u3070\u3001\u307e\u305f\u682a\u4fa1\u306f\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3046\u306a\u308b\u3068\u3055\u3089\u306b\u3001\u682a\u3092\u58f2\u5374\u3059\u308b\u4eba\u304c\u5897\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u3092\u58f2\u5374\u3057\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3082\u51fa\u3066\u304d\u307e\u3059\u3002\u81ea\u5206\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u898b\u6975\u3081\u3001\u6b63\u3057\u3044\u51e6\u7406\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nisa\/pdf\/0019009-091.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/users\/gensen\/nisa\/pdf\/0019009-091.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2019\/kisairei\/kabushiki\/index.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2019\/kisairei\/kabushiki\/index.htm<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306f\u3001\u65e5\u672c\u306e\u591a\u304f\u306e\u4f01\u696d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3057\u305f\u3002\u696d\u7e3e\u3092\u843d\u3068\u3057\u305f\u4f01\u696d\u3082\u591a\u304f\u3001\u682a\u4fa1\u3082\u4e0b\u843d\u3057\u307e\u3057\u305f\u3002\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u304c\u3069\u3053\u307e\u3067\u7d9a\u304f\u304b\u308f\u304b\u3089\u306a\u3044\u4e2d\u3067\u3001\u4f01\u696d\u306e\u682a\u3092\u58f2\u5374\u3057\u305f\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002 \u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f\u65b0\u578b\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u3067\u682a\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u3084\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002 \u65b0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":306841,"template":"","meta":{"_acf_changed":false,"footnotes":""},"mgmt_ct":[34],"writer":[142],"common_tags":[223],"class_list":["post-101119","management","type-management","status-publish","has-post-thumbnail","hentry","mgmt_ct-keiri","writer-you","common_tags-223","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/101119","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\/101119\/revisions"}],"predecessor-version":[{"id":306840,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/101119\/revisions\/306840"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/306841"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=101119"}],"wp:term":[{"taxonomy":"mgmt_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/mgmt_ct?post=101119"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=101119"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=101119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}