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class=\"kyakuchu\">\u203b\u9752\u8272\u7533\u544a\u3067\u8d64\u5b57\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u8d8a\u3059\u5834\u5408\u306a\u3069\u306f\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u306a\u304f\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306b\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u682a\u4e3b\u512a\u5f85\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n<h2>\u682a\u4e3b\u512a\u5f85\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u591a\u304f\u306e\u5834\u5408\u3001\u682a\u4e3b\u512a\u5f85\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f\u682a\u4e3b\u512a\u5f85\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u682a\u4e3b\u512a\u5f85\u306e\u91d1\u984d\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f?<\/h3>\n<p>\u96d1\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3067\u3082\u898b\u307e\u3057\u305f\u304c\u901a\u5e38\u3001\u682a\u4e3b\u512a\u5f85\u306f\u305d\u308c\u3092\u5f97\u308b\u305f\u3081\u306e\u7d4c\u8cbb\u306f\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u682a\u4e3b\u512a\u5f85\u306e\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u96d1\u6240\u5f97\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u682a\u4e3b\u512a\u5f85\u306e\u91d1\u984d\u304c\u3044\u304f\u3089\u306a\u306e\u304b\u3092\u77e5\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5546\u54c1\u5238\u306a\u3069\u3067\u3042\u308c\u3070\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u682a\u4e3b\u512a\u5f85\u306e\u91d1\u984d\u3082\u308f\u304b\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30ab\u30bf\u30ed\u30b0\u30ae\u30d5\u30c8\u306a\u3069\u5546\u54c1\u306e\u9078\u629e\u5f0f\u306e\u5834\u5408\u306f\u3001\u4f01\u696d\u306e\u682a\u4e3b\u512a\u5f85\u306e\u30da\u30fc\u30b8\u3084\u30ab\u30bf\u30ed\u30b0\u306a\u3069\u306b\u3001\u304a\u304a\u3088\u305d\u306e\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306e\u682a\u4e3b\u512a\u5f85\u306e\u30da\u30fc\u30b8\u306a\u3069\u306b\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u682a\u4e3b\u512a\u5f85\u306e\u91d1\u984d\u306b\u3057\u3066\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u682a\u4e3b\u512a\u5f85\u306e\u6027\u683c\u4e0a\u3001\u3042\u3048\u3066\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u81ea\u5206\u3067\u91d1\u984d\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3067\u3059\u3002\u3082\u3057\u3001\u682a\u4e3b\u512a\u5f85\u306e\u91d1\u984d\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3092\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u682a\u4e3b\u512a\u5f85\u54c1\u3092\u8ee2\u58f2\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b?<\/h3>\n<p>\u682a\u4e3b\u512a\u5f85\u306e\u5546\u54c1\u306a\u3069\u3092\u81ea\u5206\u3067\u306f\u4f7f\u308f\u306a\u3044\u305f\u3081\u3001\u8ee2\u58f2\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3067\u306f\u3001\u682a\u4e3b\u512a\u5f85\u306e\u5546\u54c1\u306a\u3069\u3092\u8ee2\u58f2\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u3084\u78ba\u5b9a\u7533\u544a\u306f\u3001\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u4e3b\u512a\u5f85\u306e\u5546\u54c1\u306a\u3069\u3092\u8ee2\u58f2\u3057\u305f\u5834\u5408\u306f\u8b72\u6e21\u6240\u5f97\u306b\u306a\u308a\u3001\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u3068\u306f\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u306a\u3069\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306e\u6240\u5f97\u306e\u3053\u3068\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"calc03\">\u8b72\u6e21\u6240\u5f97\u91d1\u984d\uff1d\u8b72\u6e21\u4fa1\u984d\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\uff0d50\u4e07\u5186<\/div>\n<p>&nbsp;<\/p>\n<p>\u53d6\u5f97\u8cbb\u306f\u3001\u682a\u4e3b\u512a\u5f85\u306e\u53d6\u5f97\u4fa1\u683c\u306b\u306a\u308a\u307e\u3059\u3002\u8b72\u6e21\u8cbb\u7528\u306f\u4f8b\u3048\u3070\u3001\u30aa\u30fc\u30af\u30b7\u30e7\u30f3\u30b5\u30a4\u30c8\u306e\u624b\u6570\u6599\u306a\u3069\u58f2\u5374\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u91d1\u984d\u306b\u306f50\u4e07\u5186\u307e\u3067\u306e\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u30011\u5e74\u9593\u306e\u8b72\u6e21\u6240\u5f97\u304c50\u4e07\u5186\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u3001\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u4e3b\u512a\u5f85\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u3068\u8b72\u6e21\u6240\u5f97\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u682a\u4e3b\u512a\u5f85\u306e\u4fa1\u683c\u306f\u96d1\u6240\u5f97<\/li>\n<li>\u682a\u4e3b\u512a\u5f85\u3092\u58f2\u5374\u3057\u305f\u4fa1\u683c\uff0d\u4e0a\u8a18\u306e\u682a\u4e3b\u512a\u5f85\u4fa1\u683c\uff1d\u8b72\u6e21\u6240\u5f97<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u30015\u4e07\u5186\u306e\u682a\u4e3b\u512a\u5f85\u3092\u53d7\u3051\u53d6\u308a\u300112\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u682a\u4e3b\u512a\u5f855\u4e07\u5186\u306f\u96d1\u6240\u5f97\u3001\u58f2\u5374\u4fa1\u683c12\u4e07\u5186\uff0d\u682a\u4e3b\u512a\u5f855\u4e07\u5186\uff1d7\u4e07\u5186\u304c\u8b72\u6e21\u6240\u5f97\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8b72\u6e21\u6240\u5f97\u306b\u306f\u5e74\u959350\u4e07\u5186\u307e\u3067\u306e\u7279\u5225\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u682a\u4e3b\u512a\u5f85\u3068\u306f\u3001\u4f1a\u793e\u304c\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u81ea\u793e\u88fd\u54c1\u3084\u512a\u5f85\u5238\u3001\u30b5\u30fc\u30d3\u30b9\u5238\u306a\u3069\u3092\u7121\u6599\u3067\u9032\u5448\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u682a\u4e3b\u512a\u5f85\u3067\u306f\u3001\u5546\u54c1\u3084\u91d1\u5238\u306a\u3069\u306e\u53ce\u76ca\u3092\u5f97\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u4e3b\u512a\u5f85\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4f8b\u5916\u7684\u306b\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u304c\u3042\u3063\u305f\u308a\u3001\u682a\u4e3b\u512a\u5f85\u3092\u8ee2\u58f2\u3057\u305f\u5834\u5408\u306e\u96d1\u6240\u5f97\u3068\u8b72\u6e21\u6240\u5f97\u306e\u95a2\u4fc2\u304c\u8907\u96d1\u3067\u3042\u3063\u305f\u308a\u3057\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<ul>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2250.htm\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2250.htm<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3152.htm\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3152.htm<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm<\/a><\/i>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u5834\u4f01\u696d\u306a\u3069\u306e\u682a\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u914d\u5f53\u306e\u307b\u304b\u306b\u682a\u4e3b\u512a\u5f85\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u914d\u5f53\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u7a0e\u91d1\u304c\u5fb4\u53ce\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u682a\u4e3b\u512a\u5f85\u3067\u3042\u3089\u304b\u3058\u3081\u7a0e\u91d1\u304c\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002 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