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class=\"kyocho-mark\">\u305f\u3060\u3057\u3001\u8d64\u5b57\u306e\u5834\u5408\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3057\u3066\u3001\u4f1a\u793e\u306f\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u8cc7\u672c\u91d1\u3092\u3082\u3068\u306b\u4e00\u5b9a\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u4f1a\u793e\u8a2d\u7acb\u306e\u7279\u5fb4<\/h3>\n<p>\u305d\u3082\u305d\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u4f1a\u793e\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5b58\u5728\u3092\u6307\u3059\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u4f1a\u793e\u306e\u5b9a\u7fa9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3011<\/h4>\n<p>\u307e\u305a\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u3001\u4f1a\u793e\u3084\u7d44\u7e54\u304b\u3089\u72ec\u7acb\u3057\u3066\u4e8b\u696d\u3092\u55b6\u3080\u500b\u4eba\u306e\u3053\u3068\u3067\u3059\u3002\u4e8b\u696d\u3068\u306f\u7d99\u7d9a\u3001\u53cd\u5fa9\u3057\u3066\u884c\u3046\u4ed5\u4e8b\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u7d99\u7d9a\u3001\u53cd\u5fa9\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4e00\u6642\u7684\u306a\u4ed5\u4e8b\u306f\u4e8b\u696d\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u3010\u4f1a\u793e\u3011<\/h4>\n<p>\u4f1a\u793e\u3068\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u305f\u55b6\u5229\u3092\u76ee\u7684\u3068\u3057\u305f\u5546\u696d\u884c\u70ba\u3092\u884c\u3046\u96c6\u56e3\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u6cd5\u3068\u3044\u3046\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u8cac\u4efb\u3084\u7fa9\u52d9\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5229\u76ca\u3092\u51fa\u3059\u3053\u3068\u3092\u76ee\u7684\u306b\u6d3b\u52d5\u3057\u3066\u3044\u308b\u306e\u304c\u4f1a\u793e\u3067\u3059\u3002\u4f1a\u793e\u306f\u51fa\u8cc7\u5f62\u614b\u3084\u51fa\u8cc7\u8005\u306e\u8cac\u4efb\u306b\u3088\u3063\u3066\u300c\u682a\u5f0f\u4f1a\u793e\u300d\u300c\u5408\u540c\u4f1a\u793e\u300d\u300c\u5408\u540d\u4f1a\u793e\u300d\u300c\u5408\u8cc7\u4f1a\u793e\u300d\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u4e3b\u306a\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u682a\u5f0f\u4f1a\u793e<\/strong>\u2026\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u4f1a\u793e\u306e\u3053\u3068\u3067\u3001\u8cc7\u91d1\u3092\u51fa\u8cc7\u3059\u308b\u682a\u4e3b\u3068\u7d4c\u55b6\u3092\u884c\u3046\u7d4c\u55b6\u8005\u306b\u5206\u304b\u308c\u308b\u3002<br \/>\n<strong>\u5408\u540c\u4f1a\u793e<\/strong>\u20262006\u5e745\u67081\u65e5\u306e\u4f1a\u793e\u6cd5\u6539\u6b63\u3067\u65b0\u3057\u304f\u8a2d\u3051\u3089\u308c\u305f\u4f1a\u793e\u5f62\u614b\u3067\u3001\u8cc7\u91d1\u306e\u51fa\u8cc7\u8005\u5168\u54e1\u304c\u4f1a\u793e\u306e\u6c7a\u5b9a\u6a29\u3092\u6301\u3061\u3001\u7d4c\u55b6\u3092\u884c\u3046\u3002<br \/>\n<strong>\u5408\u540d\u4f1a\u793e<\/strong>\u2026\u7121\u9650\u8cac\u4efb\u793e\u54e1\uff08\u9023\u5e2f\u3057\u3066\u8ca0\u50b5\u3092\u8ca0\u3046\u793e\u54e1\uff09\u306e\u307f\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u3067\u3001\u793e\u54e1\uff08\u51fa\u8cc7\u8005\uff09\u306f\u4f1a\u793e\u306e\u8ca0\u50b5\u3092\u81ea\u5206\u306e\u8cc7\u7523\u3092\u4f7f\u3063\u3066\u3067\u3082\u8ca0\u62c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n<strong>\u5408\u8cc7\u4f1a\u793e<\/strong>\u2026\u7121\u9650\u8cac\u4efb\u793e\u54e1\u3068\u6709\u9650\u8cac\u4efb\u793e\u54e1\uff08\u51fa\u8cc7\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u793e\u54e1\uff09\u305d\u308c\u305e\u308c1\u4eba\u4ee5\u4e0a\u306e\u793e\u54e1\uff08\u51fa\u8cc7\u8005\uff09\u304b\u3089\u6210\u308a\u7acb\u3064\u4f1a\u793e\u5f62\u614b\u3067\u3001\u7121\u9650\u8cac\u4efb\u793e\u54e1\u306f\u8ca0\u50b5\u306e\u5168\u3066\u306b\u8cac\u4efb\u3092\u8ca0\u3044\u3001\u6709\u9650\u8cac\u4efb\u793e\u54e1\u306f\u51fa\u8cc7\u984d\u306e\u7bc4\u56f2\u306e\u307f\u3067\u8cac\u4efb\u3092\u8ca0\u3046\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\uff1f<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u4f1a\u793e\u306b\u5909\u66f4\u3059\u308b\u30d9\u30b9\u30c8\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u3001\u7a0e\u7387\u306f\u6700\u5927\u306745\uff05\u3067\u3059\u3002\u7d2f\u9032\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u5229\u76ca\u304c\u5927\u304d\u3044\u307b\u3069\u591a\u304f\u306e\u7a0e\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u5834\u5408\u7a0e\u7387\u306f\u5229\u76ca\u304c800\u4e07\u5186\u4ee5\u4e0b\u306a\u308915\uff05\u3001800\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f23.2\uff05\u3067\u3059\u3002800\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u3069\u308c\u3060\u3051\u5229\u76ca\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3082\u7a0e\u7387\u306f\u4e00\u5b9a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3011<\/h4>\n<p>\u7a0e\u91d1\u306e\u7a2e\u985e\u2026<strong>\u6240\u5f97\u7a0e<\/strong><br \/>\n\u5236\u5ea6\u2026\u7d2f\u9032\u8ab2\u7a0e\u7387<\/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<\/tr>\n<tr>\n<td>195\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>5\uff05<\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u8d85330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10\uff05<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u8d85695\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20\uff05<\/td>\n<\/tr>\n<tr>\n<td>695\u4e07\u5186\u8d85900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>23\uff05<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u8d851,800\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>33\uff05<\/td>\n<\/tr>\n<tr>\n<td>1,800\u4e07\u5186\u8d854,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40\uff05<\/td>\n<\/tr>\n<tr>\n<td>4,000\u4e07\u5186\u8d85<\/td>\n<td>45\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<h4>\u3010\u4f1a\u793e\u3011<\/h4>\n<p>\u7a0e\u91d1\u306e\u7a2e\u985e\u2026<strong>\u6cd5\u4eba\u7a0e<\/strong><br \/>\n\u5236\u5ea6\u2026\u6bd4\u4f8b\u7a0e\u7387<\/p>\n<table>\n<tbody>\n<tr>\n<th><\/th>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<th rowspan=\"2\">\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306a\u3069<\/th>\n<td>800\u4e07\u5186\u4ee5\u4e0b<br \/>\n\uff08\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u306e\u5834\u5408\uff1a19\uff05\u203b\uff09<\/td>\n<td>15\uff05<\/td>\n<\/tr>\n<tr>\n<td>800\u4e07\u5186\u8d85<\/td>\n<td>23.2\uff05<\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\">\u4e0a\u8a18\u4ee5\u5916\u306e\u666e\u901a\u6cd5\u4eba<\/th>\n<td>23.2\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<div class=\"kyakuchu\">\u203b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u7d42\u4e86\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u5e73\u5747\u304c15\u5104\u5186\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005<\/div>\n<p><\/p>\n<p><span class=\"kyocho-mark\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u5229\u76ca\u304c800\u4e07\u5186\u3092\u8d85\u3048\u305f\u3042\u305f\u308a\u3092\u76ee\u5b89\u3068\u3059\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/span>\u305f\u3060\u3057\u3001\u63a7\u9664\u306e\u91d1\u984d\u3084\u4e8b\u696d\u4ee5\u5916\u306e\u6240\u5f97\u306e\u6709\u7121\u306a\u3069\u4eba\u306b\u3088\u3063\u3066\u6761\u4ef6\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u306e\u5224\u65ad\u306f\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u5b89\u5fc3\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u624b\u7d9a\u304d\u306e\u3057\u3084\u3059\u3055\u3067\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u7c21\u5358\u3067\u3059\u304c\u3001\u793e\u4f1a\u7684\u4fe1\u7528\u304c\u9ad8\u3044\u306e\u306f\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u307e\u305f\u3001\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u5229\u76ca\u306b\u3088\u3063\u3066\u7bc0\u7a0e\u52b9\u679c\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u4f55\u3088\u308a\u5927\u5207\u306a\u306e\u306f\u3001\u81ea\u5206\u306e\u6027\u683c\u3084\u3053\u308c\u304b\u3089\u63cf\u304f\u30d3\u30b8\u30e7\u30f3\u3068\u5411\u304d\u5408\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u4eca\u56de\u7d39\u4ecb\u3057\u305f\u5224\u65ad\u57fa\u6e96\u3092\u3001\u6027\u683c\u3084\u30d3\u30b8\u30e7\u30f3\u306e\u8996\u70b9\u304b\u3089\u898b\u3066\u3044\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u81ea\u5206\u3084\u4e8b\u696d\u5c55\u958b\u3068\u5411\u304d\u5408\u3046\u3053\u3068\u306f\u3001\u72ec\u7acb\u30fb\u8d77\u696d\u3067\u6210\u529f\u3059\u308b\u4e0a\u3067\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u4f1a\u793e\u8a2d\u7acb\u304b\u3092\u6c7a\u3081\u308b\u306e\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u6539\u3081\u3066\u8003\u3048\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u72ec\u7acb\u30fb\u8d77\u696d\u3092\u3059\u308b\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3057\u3088\u3046\u304b\u4f1a\u793e\u8a2d\u7acb\u306b\u3057\u3088\u3046\u304b\u60a9\u3080\u4eba\u306f\u591a\u3044\u3082\u306e\u3067\u3059\u3002\u4f55\u3092\u57fa\u6e96\u306b\u5224\u65ad\u3059\u308c\u3070\u3044\u3044\u304b\u308f\u304b\u308c\u3070\u3001\u5c11\u3057\u306f\u6c7a\u3081\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4eca\u56de\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u4f1a\u793e\u8a2d\u7acb\u306e\u3069\u3061\u3089\u304b\u3092\u6c7a\u3081\u308b\u5224\u65ad\u57fa\u6e96\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f1a\u793e\u306b\u5909\u66f4\u3059\u308b\u3068\u304d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3082\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002 \u72ec\u7acb\u30fb\u8d77 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