{"id":200407,"date":"2023-12-18T00:00:00","date_gmt":"2023-12-17T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/79097\/"},"modified":"2023-12-13T00:00:00","modified_gmt":"2023-12-13T00:00:00","slug":"79097","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/79097\/","title":{"rendered":"\u640d\u76ca\u901a\u7b97\u306e\u8a08\u7b97\u65b9\u6cd5\u30fb\u9806\u5e8f\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3067\u7533\u8acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3082"},"content":{"rendered":"<p>\u640d\u76ca\u901a\u7b97\u3068\u306f\u5e74\u9593\u306e\u6240\u5f97\u306e\u640d\u5931\u3068\u5229\u76ca\u3092\u5408\u7b97\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002\u640d\u76ca\u901a\u7b97\u3067\u306f\u5408\u7b97\u3067\u304d\u308b\u6240\u5f97\u3068\u3067\u304d\u306a\u3044\u6240\u5f97\u304c\u3042\u308a\u3001\u9806\u5e8f\u3082\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046\u3001\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u4e00\u90e8\u306e\u6240\u5f97\u3092\u9664\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br 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\/>\n\u2192\u4e8b\u696d\u306e\u640d\u5931\u3092\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b<\/p><\/div>\n<p>&nbsp;<\/p>\n<p>\u640d\u76ca\u901a\u7b97\u3068\u4f3c\u305f\u3082\u306e\u306b\u300c\u5185\u90e8\u901a\u7b97\u300d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5185\u90e8\u901a\u7b97\u306f\u540c\u4e00\u306e\u6240\u5f97\u5185\u3067\u640d\u5931\u3068\u5229\u76ca\u3092\u5408\u7b97\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u526f\u696d\u3067\u5f97\u305f\u96d1\u6240\u5f97\u304c30\u4e07\u5186\u3001\u6697\u53f7\u8cc7\u7523\u306e\u640d\u5931\u304c\u25b220\u4e07\u5186\u3042\u308b\u5834\u5408\u306f\u5185\u90e8\u901a\u7b97\u306730-20\uff1d10\u4e07\u5186\u306e\u96d1\u6240\u5f97\u3067\u3059\u3002<br \/>\n\u4e00\u65b9\u3001\u640d\u76ca\u901a\u7b97\u306f\u5225\u306e\u6240\u5f97\u3068\u5408\u7b97\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u3001\u6240\u5f97\u306f10\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u304c\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\u6240\u5f97\u3068\u3067\u304d\u306a\u3044\u6240\u5f97\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"line-box\">\uff1c\u8d64\u5b57\u3092\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\u6240\u5f97\uff1e<br \/>\n\u25cf\t\u4e0d\u52d5\u7523\u6240\u5f97\uff08\u5225\u8358\u306a\u3069\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u306e\u8cb8\u4ed8\u3051\u306b\u95a2\u308f\u308b\u3082\u306e\u3001\u571f\u5730\u306e\u53d6\u5f97\u306e\u305f\u3081\u306e\u5229\u5b50\u306f\u9664\u304f\uff09<br \/>\n\u25cf\t\u4e8b\u696d\u6240\u5f97<br \/>\n\u25cf\t\u5c71\u6797\u6240\u5f97<br \/>\n\u25cf\t\u8b72\u6e21\u6240\u5f97\u306e\u3046\u3061\u7dcf\u5408\u8ab2\u7a0e\u203b\u306e\u3082\u306e<br \/>\n\uff08\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306f\u306a\u3044\u8cc7\u7523\u306e\u640d\u5931\u3092\u9664\u304f\uff09<\/p>\n<p>\uff1c\u8d64\u5b57\u3092\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044\u6240\u5f97\uff1e<br \/>\n\u914d\u5f53\u6240\u5f97<br \/>\n\u4e00\u6642\u6240\u5f97<br \/>\n\u96d1\u6240\u5f97<br \/>\n\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306f\u306a\u3044\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u969b\u306e\u640d\u5931<br \/>\n\u7d66\u4e0e\u6240\u5f97\u3067\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u91d1\u984d\u304c\u5927\u304d\u304f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u5834\u5408<\/p>\n<p>\uff1c\u8a08\u7b97\u4e0a\u640d\u5931\u304c\u751f\u3058\u306a\u3044\u6240\u5f97\uff1e<br \/>\n\u5229\u5b50\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u30fb\u516c\u7684\u5e74\u91d1\u306e\u96d1\u6240\u5f97<\/p><\/div>\n<p><\/p>\n<div class=\"kyakuchu\">\u203b\u7dcf\u5408\u8ab2\u7a0e\u3068\u306f\u4ed6\u306e\u6240\u5f97\u3068\u5408\u308f\u305b\u3066\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e<\/div>\n<p>&nbsp;<\/p>\n<p>\u57fa\u672c\u7684\u306b\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\u6240\u5f97\u306f\u300c\u4e0d\u30fb\u4e8b\u30fb\u5c71\u30fb\u8b72\uff08\u5bcc\u58eb\u5c71\u4e0a\uff09\u300d\u3068\u304a\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4e00\u6642\u6240\u5f97\u30fb\u96d1\u6240\u5f97\u30fb\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306f\u306a\u3044\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u969b\u306e\u640d\u5931\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3067\u304d\u307e\u305b\u3093\u304c\u5185\u90e8\u901a\u7b97\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u914d\u5f53\u6240\u5f97\u306f\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u914d\u5f53\u6240\u5f97\u3068\u8b72\u6e21\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u914d\u5f53\u6240\u5f97\u30fb\u8b72\u6e21\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u306e\u540c\u4e00\u30b0\u30eb\u30fc\u30d7\u3067\u306f\u5185\u90e8\u901a\u7b97\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u4f8b\u3048\u3070\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u3068\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u6240\u5f97\u3068\u3044\u3063\u305f\u7570\u306a\u308b\u30b0\u30eb\u30fc\u30d7\u3067\u306f\u5408\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u3068\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u3067\u3059\u3002<\/p>\n<div class=\"line-box\">\uff081\uff09\u2003\u7af6\u8d70\u99ac\u3001\u305d\u306e\u4ed6\u5c04\u3053\u3046\u7684\u884c\u70ba\u306e\u624b\u6bb5\u3068\u306a\u308b\u52d5\u7523<br \/>\n\uff082\uff09\u2003\u4e3b\u3068\u3057\u3066\u8da3\u5473\u3001\u5a2f\u697d\u3001\u4fdd\u990a\u307e\u305f\u306f\u9451\u8cde\u306e\u76ee\u7684\u3067\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523<br \/>\n\uff083\uff09\u2003\u4e3b\u3068\u3057\u3066\u8da3\u5473\u3001\u5a2f\u697d\u3001\u4fdd\u990a\u307e\u305f\u306f\u9451\u8cde\u306e\u76ee\u7684\u3067\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u4ee5\u5916\u306e\u8cc7\u7523\uff08\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306a\u3069\uff09<br \/>\n\uff084\uff09\u2003\u751f\u6d3b\u306e\u7528\u306b\u4f9b\u3059\u308b\u52d5\u7523\u3067\u30011\u500b\u307e\u305f\u306f1\u7d44\u306e\u4fa1\u984d\u304c30\u4e07\u5186\u3092\u8d85\u3048\u308b\u8cb4\u91d1\u5c5e\u3001\u66f8\u753b\u3001\u9aa8\u3068\u3046\u54c1\u306a\u3069<\/div>\n<p>\n\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2250.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u640d\u76ca\u901a\u7b97 , 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\/>\n\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u306b\u95a2\u3057\u3066\u306f\u4ed6\u306e\u6240\u5f97\u91d1\u984d\u3068\u5408\u8a08\u305b\u305a\u5206\u96e2\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u300c\u5206\u96e2\u8ab2\u7a0e\u65b9\u5f0f\u300d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"line-box\">\u25cf\t\u571f\u5730\u30fb\u5efa\u7269\u306a\u3069\u306e\u8b72\u6e21\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97<br \/>\n\u25cf\t\u682a\u5f0f\u306a\u3069\u306e\u8b72\u6e21\u6240\u5f97<br \/>\n\u25cf\t\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u306a\u3069\u306b\u4fc2\u308b\u5229\u5b50\u6240\u5f97<br \/>\n\u25cf\t\u4e00\u5b9a\u306e\u5148\u7269\u53d6\u5f15\u306b\u3088\u308b\u96d1\u6240\u5f97\u306a\u3069<\/div>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u914d\u5f53\u6240\u5f97\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u3068\u5206\u96e2\u8ab2\u7a0e\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001FX\u53d6\u5f15\u30fb\u6697\u53f7\u8cc7\u7523\u306b\u3088\u308a\u751f\u3058\u305f\u6240\u5f97\u306f\u96d1\u6240\u5f97\u3067\u3059\u3002<\/p>\n<h3>\u640d\u76ca\u901a\u7b97\u306e\u9806\u5e8f\u3068\u306f<\/h3>\n<p>\u640d\u76ca\u901a\u7b97\u306f\u3001\u307e\u305a\u6240\u5f97\u3092\u300c\u7d4c\u5e38\u7684\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\uff08\u5229\u5b50\u3001\u914d\u5f53\u3001\u4e0d\u52d5\u7523\u3001\u4e8b\u696d\u3001\u7d66\u4e0e\u3001\u96d1\u6240\u5f97\uff09\u300d\u300c\u81e8\u6642\u7684\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\uff08\u8b72\u6e21\u3001\u4e00\u6642\u6240\u5f97\uff09\u300d\u300c\u5c71\u6797\u30fb\u9000\u8077\u6240\u5f97\u300d\u306e3\u3064\u306b\u5206\u3051\u307e\u3059\u3002<\/p>\n<table border=\"1\">\n<tr>\n<th>\u6240\u5f97\u306e\u30b0\u30eb\u30fc\u30d7<\/th>\n<th>\u8a72\u5f53\u3059\u308b\u6240\u5f97<\/th>\n<\/tr>\n<tr>\n<td>\u7d4c\u5e38\u6240\u5f97\u30b0\u30eb\u30fc\u30d7<\/td>\n<td><span style=\"font-weight:bold; color:#ff0000;\">\u4e0d\u52d5\u7523\u3001\u4e8b\u696d\u3001<\/span>\u5229\u5b50\u3001\u914d\u5f53\u3001\u7d66\u4e0e\u3001\u96d1\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21<\/span>\u30fb\u4e00\u6642\u30b0\u30eb\u30fc\u30d7<\/td>\n<td><span style=\"font-weight:bold; color:#ff0000;\">\u8b72\u6e21\u3001\u4e00\u6642\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td>\u5c71\u6797\u30fb\u9000\u8077\u6240\u5f97<\/td>\n<td><span style=\"font-weight:bold; color:#ff0000;\">\u5c71\u6797<\/span>\u30fb\u9000\u8077\u6240\u5f97<\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div class=\"kyakuchu\">\u203b\u57fa\u672c\u7684\u306b\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\u6240\u5f97\u306f\u8d64\u5b57<\/div>\n<p>&nbsp;<\/p>\n<p>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u3068\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u7b97\u51fa\u3055\u308c\u305f\u6240\u5f97\u306e1\/2\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\u640d\u76ca\u901a\u7b97\u3067\u306f\u3001\u7d4c\u5e38\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u3068\u5408\u7b97\u3057\u305f\u5f8c\u306b1\/2\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u7dcf\u6240\u5f97\u91d1\u984d\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>3\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u305f\u5f8c\u306f\u3001\u307e\u305a\u7d4c\u5e38\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u3068\u8b72\u6e21\u30fb\u4e00\u6642\u30b0\u30eb\u30fc\u30d7\u5185\u305d\u308c\u305e\u308c\u3067\u7b2c\u4e00\u6b21\u901a\u7b97\u3092\u884c\u3044\u30012\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u7b2c\u4e8c\u6b21\u901a\u7b97\u3092\u3057\u307e\u3059\u3002<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/79097a.jpg\" alt=\"\" width=\"741\" height=\"627\" class=\"alignnone size-full wp-image-79098\" \/><\/div>\n<p>\n\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kohon\/syotoku\/pdf\/all.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u5927\u5b66\u6821\u8b1b\u672c \u6240\u5f97\u7a0e\u6cd5\uff082023\u5e74\u5ea6\u7248\uff09 , \u56fd\u7a0e\u5e81<\/a><\/i><\/p>\n<div class=\"kyakuchu\">\u203b1\uff1a\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u306e\u5229\u5b50\u6240\u5f97\u53ca\u3073\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u914d\u5f53\u6240\u5f97\u306f\u3001\u640d\u76ca\u901a\u7b97\u306b\u306f\u95a2\u4fc2\u3057\u306a\u3044<br \/>\n\u203b2\uff1a\u571f\u5730\u5efa\u7269\u306a\u3069\u306e\u8b72\u6e21\u306b\u3088\u308b\u5206\u96e2\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u640d\u76ca\u901a\u7b97\u306b\u95a2\u4fc2\u3057\u306a\u3044<br \/>\n\u203b3\uff1a\u682a\u5f0f\u306a\u3069\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306a\u3069\u306e\u91d1\u984d\u53ca\u3073\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306a\u3069\u306e\u91d1\u984d\u306f\u3001\u640d\u76ca\u901a\u7b97\u306b\u306f\u95a2\u4fc2\u3057\u306a\u3044<br \/>\n\u203b4\uff1a2009\u5e74\u5206\u4ee5\u5f8c\u3001\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u8b72\u6e21\u6240\u5f97\u306a\u3069\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u751f\u3058\u305f\u640d\u5931\u306e\u91d1\u984d\u304c\u3042\u308b\u6642\u307e\u305f\u306f\u305d\u306e\u5e74\u306e\u524d\u5e74\u4ee5\u524d3\u5e74\u5185\u306b\u5404\u5e74\u306b\u751f\u3058\u305f\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u304c\u3042\u308b\u6642\u306f\u3001\u3053\u308c\u3089\u306e\u640d\u5931\u306e\u91d1\u984d\u3092\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/div>\n<p>&nbsp;<\/p>\n<p>\u7b2c\u4e00\u6b21\u901a\u7b97\u3067\u5f15\u304d\u5207\u308c\u306a\u3044\u7d4c\u5e38\u30b0\u30eb\u30fc\u30d7\u306e\u640d\u5931\u984d\u306f\u3001\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3001\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u9806\u306b\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u6700\u5f8c\u306b\u5c71\u6797\u30fb\u9000\u8077\u6240\u5f97\u3068\u306e\u7b2c\u4e09\u6b21\u901a\u7b97\u3067\u3059\u3002<br \/>\n\u8b72\u6e21\u6240\u5f97\u306f\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u30675\u5e74\u3092\u8d85\u3048\u308b\u3068\u9577\u671f\u8b72\u6e21\u6240\u5f97\u30015\u5e74\u4ee5\u4e0b\u306f\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3067\u640d\u76ca\u901a\u7b97\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4f1a\u793e\u54e1\uff08\u7d66\u4e0e\u6240\u5f97\u8005\uff09\u306e\u640d\u76ca\u901a\u7b97\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<h3>\u96d1\u6240\u5f97\u304c\u3042\u308b\u4f1a\u793e\u54e1\u306e\u640d\u76ca\u901a\u7b97<\/h3>\n<p>\u526f\u696d\u306e\u96d1\u6240\u5f97\u3001\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u306e\u8b72\u6e21\u6240\u5f97\u304c\u3042\u308b\u4f1a\u793e\u54e1\u306e\u640d\u76ca\u901a\u7b97\u306e\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"line-box\">\u4f1a\u793e\u54e1A\u3055\u3093\u306e\u5404\u7a2e\u6240\u5f97<br \/>\n\u7d66\u4e0e\u6240\u5f97\uff1a500\u4e07\u5186<br \/>\n\u96d1\u6240\u5f97\uff08\u526f\u696d\u306e\u6240\u5f97\uff09\uff1a40\u4e07\u5186<br \/>\n\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u306e\u8b72\u6e21\u6240\u5f97\uff08\u7279\u5b9a\u53e3\u5ea7\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\uff1a30\u4e07\u5186<\/p>\n<p>\u640d\u76ca\u901a\u7b97<br \/>\n\u7d66\u4e0e\u6240\u5f97500\u4e07\u5186\uff0b\u96d1\u6240\u5f9740\u4e07\u5186\uff1d\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d540\u4e07\u5186<\/p><\/div>\n<p>&nbsp;<\/p>\n<p>\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u3067\u300c\u7279\u5b9a\u53e3\u5ea7\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u3092\u9078\u3076\u3068\u7a0e\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002\u3088\u3063\u3066\u6240\u5f97\u306b\u306f\u52a0\u3048\u305a\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u96d1\u6240\u5f97\u3092\u901a\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u526f\u696d\u306e\u7d4c\u8cbb\u304c\u304b\u3055\u307f\u3001\u96d1\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"kyakuchu\">\u203b\u526f\u696d\u304c\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\uff08\u6240\u5f97\u306b\u95a2\u308f\u308b\u53d6\u5f15\u3092\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u3042\u308a\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u4e8b\u696d\u3068\u307f\u306a\u3055\u308c\u308b\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\uff09\u5834\u5408\u306f\u3001\u526f\u696d\u306e\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u3060\u3063\u305f\u969b\u306b\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059\u3002<\/div>\n<p><\/p>\n<h3>\u8cc7\u7523\u3092\u58f2\u5374\u3057\u3001\u8b72\u6e21\u6240\u5f97\u304c\u3042\u308b\u4f1a\u793e\u54e1\u306e\u640d\u76ca\u901a\u7b97<\/h3>\n<div class=\"line-box\">\u4f1a\u793e\u54e1B\u3055\u3093\u306e\u5404\u7a2e\u6240\u5f97<br \/>\n\u7d66\u4e0e\u6240\u5f97\uff1a600\u4e07\u5186<br \/>\n\u8b72\u6e21\u6240\u5f97\uff08\u8cb4\u91d1\u5c5e\u3092\u58f2\u5374\uff09\uff1a50\u4e07\u5186<br \/>\n\u8b72\u6e21\u6240\u5f97\uff08\u30de\u30a4\u30db\u30fc\u30e0\uff09\uff1a1,000\u4e07\u5186<\/p>\n<p>\u640d\u76ca\u901a\u7b97<br \/>\n\u7d66\u4e0e\u6240\u5f97600\u4e07\u5186\uff0b\u8cb4\u91d1\u5c5e\u306e\u8b72\u6e21\u6240\u5f9750\u4e07\u5186\uff1d\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d650\u4e07\u5186<\/p><\/div>\n<p>&nbsp;<\/p>\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u6240\u5f97\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u3059\u306e\u3067\u3001\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u30de\u30a4\u30db\u30fc\u30e0\u58f2\u5374\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306a\u3069\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u304b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u6240\u5f97\u3068\u306f\u5225\u306b\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<h3>\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4e0d\u52d5\u7523\u30fb\u4e8b\u696d\u30fb\u5c71\u6797\u30fb\u8b72\u6e21\u6240\u5f97\u306e\u3046\u3061\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u3092\u6e1b\u3089\u305b\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3057\u3001\u521d\u5e74\u5ea6\u306f\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u3067\u4e8b\u696d\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3082\u4ed6\u306b\u30d7\u30e9\u30b9\u306e\u6240\u5f97\u304c\u3042\u308c\u3070\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u304c\u6e1b\u308b\u3068\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u984d\u306a\u3069\u304c\u304a\u3055\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u640d\u5931\u306f\u4ee5\u4e0b\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<table border=\"1\">\n<tr>\n<th style=\"width:25%\">\u7e70\u8d8a\u63a7\u9664\u306a\u3069\u306e\u7a2e\u985e<\/th>\n<th>\u6982\u8981\u30fb\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61<\/th>\n<th>\u9069\u7528\u8981\u4ef6<\/th>\n<\/tr>\n<tr>\n<td>\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/td>\n<td>\u9752\u8272\u7533\u544a\u8005\uff1a\u7d14\u640d\u5931\u306e\u91d1\u984d<br \/>\u767d\u8272\u7533\u544a\u8005\uff1a\u7d14\u640d\u5931\u306e\u3046\u3061\u5909\u52d5\u6240\u5f97\u306e\u640d\u5931\u3068\u88ab\u707d\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u640d\u5931<\/td>\n<td>\u7d14\u640d\u5931\u306e\u751f\u3058\u305f\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u305d\u306e\u5f8c\u3082\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u96d1\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/td>\n<td>\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u8cc7\u7523\u306a\u3069\u304c\u707d\u5bb3\u30fb\u76d7\u96e3\u30fb\u6a2a\u9818\u306a\u3069\u3067\u640d\u5bb3\u3092\u53d7\u3051\u305f\u969b\u306b\u96d1\u640d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b \u96d1\u640d\u63a7\u9664\u3092\u6240\u5f97\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u306e\u7fcc\u5e74\u304b\u30893\u5e74\u9593\u7e70\u8d8a\u63a7\u9664\u304c\u3067\u304d\u308b<\/td>\n<td>\u96d1\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u3068\u305d\u306e\u5f8c\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u30fb\u7e70\u8d8a\u63a7\u9664<\/td>\n<td>\u5c45\u4f4f\u7528\u306e\u5bb6\u5c4b\u3084\u6577\u5730\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u3082\u306e\u3092\u542b\u3080\uff09\u306e\u8cb7\u3044\u66ff\u3048\u3084\u8b72\u6e21\u306b\u304a\u3051\u308b\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u30fb\u7e70\u8d8a\u63a7\u9664\u304c\u3067\u304d\u308b<\/td>\n<td>\u53d6\u308a\u58ca\u3055\u308c\u305f\u5bb6\u5c4b\u30fb\u6577\u5730\u306f\u3001\u53d6\u308a\u58ca\u3055\u308c\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/td>\n<td>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u306e\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u3001\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u8b72\u6e21\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u304b\u3089\u7e70\u8d8a\u63a7\u9664\u3067\u304d\u308b<\/td>\n<td>\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u4ee5\u964d\u306b\u3001\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u52e4\u52d9\u5148\u304c\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u640d\u76ca\u901a\u7b97\u30fb\u7e70\u8d8a\u63a7\u9664\u3092\u884c\u3044\u305f\u3044\u5e74\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3001\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u52a0\u3048\u3066\u640d\u76ca\u901a\u7b97\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u640d\u5931\u304c\u5408\u7b97\u3067\u304d\u308b\u6240\u5f97\u3068\u3067\u304d\u306a\u3044\u6240\u5f97\u304c\u3042\u308a\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u3068\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f\u640d\u76ca\u901a\u7b97\u5f8c\u306e1\/2\u306b\u3057\u305f\u91d1\u984d\u3092\u5408\u7b97\u3059\u308b\u306a\u3069\u7d30\u304b\u3044\u30eb\u30fc\u30eb\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u640d\u5931\u3084\u6240\u5f97\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u300c\u6642\u9593\u304c\u304b\u304b\u3063\u305f\u306e\u306b\u3042\u307e\u308a\u7d0d\u7a0e\u984d\u304c\u5909\u308f\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u4f4f\u6c11\u7a0e\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306a\u3069\u306b\u3082\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u640d\u76ca\u901a\u7b97\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u63a7\u9664\u3092\u884c\u3046\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"line-box\">\u25cf\t\u640d\u76ca\u901a\u7b97\u3092\u3057\u305f\u3044\u65b9\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<br \/>\n\u25cf\t\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\u6240\u5f97\u3001\u3067\u304d\u306a\u3044\u6240\u5f97\u304c\u3042\u308b<br \/>\n\u25cf\t\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044\u6240\u5f97\u3067\u3082\u3001\u5185\u90e8\u901a\u7b97\u304c\u3067\u304d\u308b\u6240\u5f97\u304c\u3042\u308b<br \/>\n\u25cf\t\u640d\u76ca\u901a\u7b97\u306f\u9806\u5e8f\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b<br \/>\n\u25cf\t\u5404\u6240\u5f97\u304c\u7dcf\u5408\u8ab2\u7a0e\u3068\u5206\u96e2\u8ab2\u7a0e\u306e\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u3001\u30c1\u30a7\u30c3\u30af\u3059\u308b<br \/>\n\u25cf\t\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u884c\u3044\u305f\u3044\u65b9\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<br \/>\n\u25cf\t\u9752\u8272\u7533\u544a\u8005\u3067\u4e8b\u696d\u6240\u5f97\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u3001\u767d\u8272\u7533\u544a\u8005\u3067\u5909\u52d5\u6240\u5f97\u304c\u8d64\u5b57\u3060\u3063\u305f\u65b9\u306a\u3069\u306f\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u3067\u304d\u308b<\/div>\n<p>&nbsp;<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u6240\u5f97\u306e\u640d\u76ca\u901a\u7b97\u3084\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306f\u3001\u4e00\u90e8\u306e\u6240\u5f97\u3092\u9664\u304d\u78ba\u5b9a\u7533\u544a\u3067\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u3067\u640d\u76ca\u901a\u7b97\u306e\u57fa\u672c\u7684\u306a\u30eb\u30fc\u30eb\u3084\u9806\u5e8f\u3092\u7406\u89e3\u3057\u3001\u5b9f\u969b\u306e\u5834\u9762\u3067\u6d3b\u304b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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\/2250.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u640d\u76ca\u901a\u7b97\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2220.htm\" class=\"ex--links\" target=\"_blank\" 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