{"id":101549,"date":"2020-04-24T00:00:00","date_gmt":"2020-04-23T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/8108\/"},"modified":"2020-04-24T00:00:00","modified_gmt":"2020-04-24T00:00:00","slug":"8108","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/8108\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u91d1\u3068\u7bc0\u7a0e\u3053\u308c\u3060\u3051\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u77e5\u8b58\u3068\u306f"},"content":{"rendered":"<p>\u7a0e\u91d1\u3084\u7bc0\u7a0e\u306b\u95a2\u5fc3\u306e\u3042\u308b\u4eba\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u81ea\u5206\u306e\u610f\u601d\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u70b9\u3067\u4f1a\u793e\u54e1\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7a0e\u91d1\u3084\u7bc0\u7a0e\u306e\u60c5\u5831\u304c\u6c3e\u6feb\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3069\u3053\u304b\u3089\u52c9\u5f37\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u3053\u308c\u3060\u3051\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7a0e\u3068\u7bc0\u7a0e\u306e\u77e5\u8b58\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u95a2\u4fc2\u3059\u308b\u7a0e\u91d1<\/h2>\n<h3>\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u7a2e\u985e<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u6240\u5f97\u7a0e<\/h4>\n<p>\u6240\u5f97\u7a0e\u3068\u306f\u3001\u300c\u6240\u5f97\uff1d\u3082\u3046\u3051\u300d\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3082\u3046\u3051\u306e\u91d1\u984d\u306b\u6bd4\u4f8b\u3057\u3066\u7d0d\u3081\u308b\u7a0e\u984d\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/h4>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u7a0e\u91d1\u3067\u3059\u30022037\u5e74\u307e\u3067\u4e0a\u8a18(1)\u6240\u5f97\u7a0e\u306b\u52a0\u3048\u3001\u6240\u5f97\u7a0e\u306e2.1%\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>(3)\u4f4f\u6c11\u7a0e<\/h4>\n<p>\u4f4f\u6c11\u7a0e\u306f\u300c\u524d\u5e74\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u639b\u3051\u308b\u6240\u5f97\u5272\u300d\u3068\u300c\u6240\u5f97\u306e\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u5b9a\u984d\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u5747\u7b49\u5272\u300d\u306b\u5927\u5225\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>(4)\u4e8b\u696d\u7a0e<\/h4>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u7279\u5b9a\u306e\u4e8b\u696d(70\u7a2e\u985e\u306e\u6cd5\u5b9a\u696d\u7a2e)\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002\u6240\u5f97\u306b\u5bfe\u3057\u30663\uff5e5\uff05\u306e\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4>(5)\u6e90\u6cc9\u6240\u5f97\u7a0e<\/h4>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6240\u5f97\u7a0e\u306e\u524d\u6255\u3044\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3057\u305f\u984d\u304c\u5831\u916c\u3068\u3057\u3066\u5165\u91d1\u3055\u308c\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u300c\u672c\u4eba\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u5929\u5f15\u304d\u3055\u308c\u308b\u30b1\u30fc\u30b9\u300d\u3068\u300c\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b\u30b1\u30fc\u30b9\u300d\u306e2\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u57fa\u790e\u77e5\u8b58<\/h2>\n<p>\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u7a0e\u76ee<\/h3>\n<p>\u305d\u3082\u305d\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u81ea\u5206\u3067\u8a08\u7b97\u3057\u305f\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3057\u3001\u7d0d\u4ed8\u3059\u308b\u4e00\u9023\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u7533\u544a\u3057\u305f\u30c7\u30fc\u30bf\u3092\u3082\u3068\u306b\u4f4f\u6c11\u7a0e\u3068\u4e8b\u696d\u7a0e\u304c\u81ea\u52d5\u7684\u306b\u8a08\u7b97\u3055\u308c\u3001\u81ea\u6cbb\u4f53\u304c\u672c\u4eba\u306b\u7d0d\u7a0e\u984d\u3092\u901a\u77e5\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u901a\u77e5\u3055\u308c\u305f\u4f4f\u6c11\u7a0e\u3068\u4e8b\u696d\u7a0e\u3092\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u3092\u7406\u89e3\u3059\u308b<\/h3>\n<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u306e\u7406\u89e3\u304c\u3001\u6240\u5f97\u7a0e\u306e\u307f\u306a\u3089\u305a\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3092\u77e5\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u8a08\u7b97\u5f0f\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>(1)\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/h4>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306b\u3059\u308b\u3068\u6b21\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"calc03\">\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb\uff1d\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/div>\n<h4>(2)\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/h4>\n<p>\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff0d\u6240\u5f97\u63a7\u9664\u300d\u304c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u63a7\u9664\u306b\u306f\u533b\u7642\u8cbb\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u751f\u6d3b\u306b\u95a2\u3059\u308b\u9805\u76ee\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h4>(3)\u6240\u5f97\u7a0e<\/h4>\n<p>\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u00d7\u7a0e\u7387\u300d\u304c1\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u6bd4\u4f8b\u3057\u3066\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<th colspan=\"3\"><strong>\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868<\/strong><\/th>\n<\/tr>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<th>195\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>5\uff05<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<th>195\u4e07\u5186\u3092\u8d85\u3048330\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>10\uff05<\/td>\n<td>97,500\u5186<\/td>\n<\/tr>\n<tr>\n<th>330\u4e07\u5186\u3092\u8d85\u3048695\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>20\uff05<\/td>\n<td>427,500\u5186<\/td>\n<\/tr>\n<tr>\n<th>695\u4e07\u5186\u3092\u8d85\u3048900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>23\uff05<\/td>\n<td>636,000\u5186<\/td>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u3092\u8d85\u30481,800\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>33\uff05<\/td>\n<td>1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<th>1,800\u4e07\u5186\u3092\u8d85\u30484,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<td>40\uff05<\/td>\n<td>2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<th>4,000\u4e07\u5186\u8d85<\/th>\n<td>45\uff05<\/td>\n<td>4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"kyakuchu\">\u6ce8)\u2003\u4f8b\u3048\u3070\u300c\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u300d\u304c700\u4e07\u5186\u306e\u5834\u5408\u306b\u306f\u3001\u6c42\u3081\u308b\u7a0e\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n7,000,000\u5186\u00d70.23-636,000\u5186\uff1d974,000\u5186<br \/>\n(\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">\u56fd\u7a0e\u5e81<\/a>\u3000\u7b46\u8005\u304c(\u6ce8)\u306e\u8a08\u7b97\u306e\u91d1\u984d\u3092\u300c\u4e07\u5358\u4f4d\u2192\u5186\u5358\u4f4d\u300d\u306b\u4fee\u6b63)<\/div>\n<h4>(4)\u7d0d\u7a0e\u984d<\/h4>\n<p>\u300c\u4e0a\u8a18(3)\u306e\u6240\u5f97\u7a0e\uff0d\u7a0e\u984d\u63a7\u9664\u300d\u304c\u7d0d\u7a0e\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u7a0e\u984d\u63a7\u9664\u306e\u4ee3\u8868\u4f8b\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u6240\u5f97\u7a0e\u3092\u4e0a\u56de\u308c\u3070\u3001\u7d0d\u7a0e\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u3092\u8e0f\u307e\u3048\u305f\u4e0a\u3067\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u53ce\u5165\u91d1\u984d\u3092\u6291\u3048\u308b<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u6240\u5f97\u63a7\u9664\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u6291\u3048\u308b<\/li>\n<li>\u7a0e\u984d\u63a7\u9664\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<\/ul>\n<div id=\"kanren\" class=\"guidance\"><a href=\"https:\/\/www.all-senmonka.jp\/kakuteishinkoku\/\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\"><i class=\"fa fa-angle-double-right\" aria-hidden=\"true\"><\/i> \u78ba\u5b9a\u7533\u544a\u306e\u3053\u3068\u3067\u304a\u56f0\u308a\u306e\u65b9\u306f\u3053\u3061\u3089<\/a><\/div>\n<h3>\u958b\u696d\u3059\u308b\u3068\u304d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u77e5\u8b58<\/h3>\n<p>\u65b0\u305f\u306b\u4e8b\u696d\u3092\u59cb\u3081\u308b\u5834\u5408\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3068\u9752\u8272\u7533\u544a\u3092\u7533\u8acb\u3059\u308b\u306e\u304c\u30bb\u30aa\u30ea\u30fc\u306b\u306a\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306e\u7a0e\u5236\u4e0a\u306e\u7279\u5178\u3092\u53d7\u3051\u308b\u306e\u306b\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u671f\u9650\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\uff1a\u4e8b\u696d\u306e\u958b\u59cb\u65e5\u304b\u30891\u30f5\u6708\u4ee5\u5185<\/li>\n<li>\u9752\u8272\u7533\u544a\u306e\u7533\u8acb\u671f\u9650\uff1a\u4e8b\u696d\u306e\u958b\u59cb\u65e5\u304b\u30892\u30f5\u6708\u4ee5\u5185(1\u67081\u65e5\uff5e15\u65e5\u306e\u9593\u306b\u958b\u696d\u3057\u305f\u5834\u5408\u306f3\u670815\u65e5)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u9752\u8272\u7533\u544a\u306e\u7a0e\u5236\u4e0a\u306e\u7279\u5178\u306f\u4e3b\u306b\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/h4>\n<p>\u9752\u8272\u7533\u544a\u8005\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u7d4c\u8cbb\u306b\u52a0\u3048\u3066\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u3092\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u4ee4\u548c2\u5e74\u304b\u3089\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306e\u6761\u4ef6\u304c\u5909\u66f4\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u2460\u8907\u5f0f\u7c3f\u8a18\u306a\u3069\u306e\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u3088\u308a\u8a18\u5e33\u3057\u3066\u3044\u308b\u9752\u8272\u7533\u544a\u8005\n<ul>\n<li>\u539f\u5247\uff1a55\u4e07\u5186<\/li>\n<li>\u96fb\u5b50\u7533\u544a\u307e\u305f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u3057\u3066\u3044\u308b\u5834\u5408\uff1a65\u4e07\u5186<\/li>\n<\/ul>\n<\/li>\n<li>\u2461\u4e0a\u8a18\u2460\u306b\u8a72\u5f53\u3057\u306a\u3044\u9752\u8272\u7533\u544a\u8005\n<ul>\n<li>10\u4e07\u5186<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>(2)\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e<\/h4>\n<p>\u914d\u5076\u8005\u306a\u3069\u306e\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u3067\u5bb6\u65cf\u306b\u6240\u5f97\u3092\u5206\u914d\u3067\u304d\u3001\u672c\u4eba\u306e\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4>(3)\u8cb8\u5012\u5f15\u5f53\u91d1<\/h4>\n<p>\u4e8b\u696d\u6240\u5f97\u306b\u9650\u308a\u3001\u58f2\u639b\u91d1\u306a\u3069\u50b5\u6a29\u306e\u8cb8\u5012\u308c\u306e\u898b\u7a4d\u8a08\u4e0a\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u50b5\u6a29\u306e\u5408\u8a08\u984d\u306e5.5\uff05(\u91d1\u878d\u696d\u306f3.3\uff05)\u307e\u3067\u304c\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u3057\u3066\u7e70\u308a\u5165\u308c\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(4)\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u3057\u3068\u7e70\u623b\u3057<\/h4>\n<p>\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u3001\u4e8b\u696d\u6240\u5f97\u306a\u3069\u306e\u8d64\u5b57\u984d\u3092\u7bc0\u7a0e\u306b\u5229\u7528\u3067\u304d\u305a\u3001\u5207\u308a\u6368\u3066\u3089\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9752\u8272\u7533\u544a\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u3067\u3001\u8d64\u5b57\u984d\u3092\u6709\u52b9\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d14\u640d\u5931\u306e\u7e70\u308a\u8d8a\u3057\u3068\u306f\u3001\u4e8b\u696d\u6240\u5f97\u306a\u3069\u306e\u8d64\u5b57\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u307b\u304b\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u3092\u7fcc\u5e74\u304b\u30893\u5e74\u9593\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u7e70\u8d8a\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u4e00\u65b9\u3001\u7d14\u640d\u5931\u306e\u7e70\u308a\u623b\u3057\u3068\u306f\u3001\u8d64\u5b57\u984d\u3092\u524d\u5e74\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3057\u3066\u3001\u63a7\u9664\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u524d\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u9084\u4ed8(\u8fd4\u91d1)\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307b\u304b\u306b\u3082\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u8cbb\u7528\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u4e00\u62ec\u8a08\u4e0a\u3067\u304d\u308b\u7bc4\u56f2\u304c\u300c10\u4e07\u5186\u672a\u6e80\u219230\u4e07\u5186\u672a\u6e80\u300d\u306b\u62e1\u5927\u3055\u308c\u308b\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u7a0e\u5236\u4e0a\u306e\u7279\u5178\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306b\u3088\u308a\u3001\u63d0\u51fa\u3057\u305f\u65e5\u4ed8\u304c\u6c7a\u307e\u3063\u3066\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u76f4\u63a5\u63d0\u51fa\u3059\u308b\uff1a\u5b9f\u969b\u306b\u63d0\u51fa\u3057\u305f\u65e5<\/li>\n<li>\u90f5\u9001\uff1a\u4fe1\u66f8\u3067\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u6d88\u5370\u65e5<\/li>\n<li>\u96fb\u5b50\u7533\u544a\uff1a\u9001\u4fe1\u3057\u305f\u65e5<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u7279\u306b3\u670815\u65e5\u9593\u8fd1\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u3001\u63d0\u51fa\u3057\u305f\u65e5\u304c\u63d0\u51fa\u671f\u9650\u4ee5\u5185\u304b\u3069\u3046\u304b\u3092\u610f\u8b58\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7a0e\u91d1\u306e\u7d0d\u4ed8\u65b9\u6cd5<\/h3>\n<p>\u7a0e\u91d1\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3088\u308a\u7d0d\u4ed8\u671f\u9650\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u73fe\u91d1\u6255\u3044<\/h4>\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3084\u7d0d\u4ed8\u66f8\u306a\u3069\u3092\u7528\u3044\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u306a\u3069\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u540c\u65e5\u306e3\u670815\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u632f\u66ff\u53e3\u5ea7<\/h4>\n<p>\u7a0e\u52d9\u7f72\u3067\u632f\u66ff\u53e3\u5ea7\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3068\u3001\u6240\u5f97\u7a0e\u3092\u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7d0d\u4ed8\u671f\u9650\u306f\u63d0\u51fa\u671f\u9650\u3088\u308a1\u30f5\u6708\u7a0b\u5ea6\u5f8c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(3)\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u7a0e<\/h4>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u7d0d\u7a0e\u3059\u308b\u65b9\u6cd5\u3067\u3001\u30ab\u30fc\u30c9\u4f1a\u793e\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u4ee3\u308f\u308a\u306b\u6c7a\u6e08\u624b\u6570\u6599\u3092\u8ca0\u62c5\u3059\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u7d0d\u4ed8\u671f\u9650\u306f\u73fe\u91d1\u6255\u3044\u3068\u540c\u30583\u670815\u65e5\u3067\u3042\u308a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u652f\u6255\u3044\u624b\u7d9a\u304d\u3092\u3082\u3063\u3066\u7d0d\u4ed8\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002\u5b9f\u969b\u306e\u652f\u6255\u65e5\u306f\u30ab\u30fc\u30c9\u5f15\u843d\u65e5\u306b\u306a\u308b\u305f\u3081\u3001\u73fe\u91d1\u6255\u3044\u3088\u308a\u3082\u652f\u51fa\u65e5\u304c\u5f8c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u81ea\u5206\u3067\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u7b97\u3067\u304d\u308b\u7acb\u5834\u306b\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306e\u30ad\u30e2\u3068\u306a\u308b\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u4e8b\u696d\u306b\u304b\u304b\u308b\u8cbb\u7528<\/h3>\n<p>\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u3001\u4e8b\u696d\u9042\u884c\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u98f2\u98df\u8cbb\u306a\u3069\u306e\u652f\u6255\u540d\u76ee\u3067\u306a\u304f\u3001\u8cbb\u7528\u304c\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u540c\u3058\u98f2\u98df\u8cbb\u3067\u3082\u696d\u52d9\u4e0a\u306e\u6253\u3061\u5408\u308f\u305b\u304c\u76ee\u7684\u306a\u3089\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u8cbb\u7528\u3082\u8a08\u4e0a\u3067\u304d\u308b<\/h3>\n<p>\u8cc3\u8cb8\u7269\u4ef6\u306e\u5bb6\u8cc3\u3084\u6c34\u9053\u5149\u71b1\u8cbb\u3001\u30ac\u30bd\u30ea\u30f3\u4ee3\u306a\u3069\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u8cbb\u7528\u3067\u3082\u3001\u4e8b\u696d\u7528\u306b\u4f7f\u7528\u3057\u305f\u90e8\u5206\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u8a08\u7b97\u3059\u308c\u3070\u3001\u4e8b\u696d\u5272\u5408\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5fc5\u8981\u7d4c\u8cbb\u306e\u7bc4\u56f2\u306f\u696d\u7a2e\u3054\u3068\u3067\u7570\u306a\u308b<\/h3>\n<p>\u4e8b\u696d\u9042\u884c\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306e\u7bc4\u56f2\u306f\u696d\u7a2e\u3054\u3068\u3067\u7570\u306a\u308b\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u7bc4\u56f2\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u533b\u5b66\u306e\u5c02\u9580\u66f8\u7c4d\u4ee3\u306f\u4e8b\u696d\u3068\u95a2\u9023\u3057\u306a\u3044\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u500b\u4eba\u7d4c\u55b6\u306e\u30af\u30ea\u30cb\u30c3\u30af\u306a\u3089\u4e8b\u696d\u9042\u884c\u306b\u5fc5\u8981\u306a\u5fc5\u8981\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u4eca\u56de\u306f\u7a0e\u91d1\u3084\u7bc0\u7a0e\u306e\u57fa\u672c\u7684\u306a\u77e5\u8b58\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u3002\u7a0e\u91d1\u306e\u77e5\u8b58\u306f\u5e45\u5e83\u304f\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u7bc4\u56f2\u306a\u3069\u3042\u3044\u307e\u3044\u306a\u90e8\u5206\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u7279\u306b\u7bc0\u7a0e\u306e\u77e5\u8b58\u306f\u4e00\u5ea6\u8eab\u306b\u4ed8\u3051\u3066\u7d42\u308f\u308a\u3067\u306a\u304f\u3001\u7e70\u308a\u8fd4\u3057\u52c9\u5f37\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u73fe\u5728\u306f\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u62e1\u5927\u306e\u5f71\u97ff\u3067\u3001\u7d0d\u7a0e\u304c\u96e3\u3057\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u56fd\u7a0e\u5e81\u306a\u3069\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"linkall\">\n\u95a2\u9023\u8a18\u4e8b\uff1a<br \/>\n<a href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/8210\/\" title=\"\u201f\u30b3\u30ed\u30ca\u798d\u201c\u3067\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7d0d\u7a0e\u304c\u53b3\u3057\u3044 \u305d\u3093\u306a\u5834\u5408\u306f\u3001\u300c\u7d0d\u7a0e\u7336\u4e88\u300d\u306e\u691c\u8a0e\u3092\uff01\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">\u201f\u30b3\u30ed\u30ca\u798d\u201c\u3067\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7d0d\u7a0e\u304c\u53b3\u3057\u3044 \u305d\u3093\u306a\u5834\u5408\u306f\u3001\u300c\u7d0d\u7a0e\u7336\u4e88\u300d\u306e\u691c\u8a0e\u3092\uff01<\/a><\/i>\n<\/div>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u8003URL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_1.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_1.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ju.html#gaiyo_01\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ju.html#gaiyo_01<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ji.html#gaiyo_01\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ji.html#gaiyo_01<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2502.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2502.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/qa\/06.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/qa\/06.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/a\/02\/2_03.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/a\/02\/2_03.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/01.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2210.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener 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