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class=\"calc03\">\u4e00\u6642\u6240\u5f97\u91d1\u984d\uff1d\u53ce\u5165\u91d1\u984d\uff0d\u7d4c\u8cbb(\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d)\uff0d\u7279\u5225\u63a7\u9664\u984d50\u4e07\u5186<\/div>\n<p>&nbsp;<\/p>\n<p>\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u306e\u5831\u5968\u91d1\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d4c\u8cbb(\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d)\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4f8b\u3048\u3070\u4f01\u696d\u304b\u30891,000\u4e07\u5186\u306e\u5831\u5968\u91d1\u304c\u51fa\u305f\u5834\u5408\u306e\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"calc03\">\u4e00\u6642\u6240\u5f97\u91d1\u984d\uff1d\u53ce\u5165\u91d1\u984d1,000\u4e07\u5186\uff0d\u7279\u5225\u63a7\u9664\u984d50\u4e07\u5186\uff1d950\u4e07\u5186<\/div>\n<p>&nbsp;<\/p>\n<p>\u4e00\u6642\u6240\u5f97\u91d1\u984d950\u4e07\u5186\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u3001\u6240\u5f97\u91d1\u984d\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u3001\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308b\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u7387\u306f\u30015\uff05\uff5e45\uff05\u306e\u9593\u30677\u6bb5\u968e\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u6642\u6240\u5f97\u91d1\u984d\u306f\u3001\u307b\u304b\u306e\u6240\u5f97\u91d1\u984d\u3068\u5408\u7b97\u3057\u3001\u5408\u7b97\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u306b\u3088\u308a\u7a0e\u7387\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001\u307b\u304b\u306e\u6240\u5f97\u91d1\u984d\u3068\u5408\u7b97\u3059\u308b\u5834\u5408\u306f\u3001\u4e00\u6642\u6240\u5f97\u91d1\u984d\u30921\/2\u306b\u3057\u307e\u3059\u3002\u3082\u3057\u3001\u6240\u5f97\u7a0e\u7387\u304c20%\u3060\u3063\u305f\u5834\u5408\u3001\u4e0a\u8a18\u306e\u4f8b\u3067\u306f\u5358\u7d14\u8a08\u7b97\u3067\u4e00\u6642\u6240\u5f97\u91d1\u984d950\u4e07\u5186\u00d71\/2\u00d720%\uff1d95\u4e07\u5186\u306e\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u306e\u5831\u5968\u91d1\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u306e\u6b74\u53f2<\/h2>\n<p>\u898b\u3066\u304d\u305f\u901a\u308a\u3001\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u306e\u5831\u5968\u91d1\u306f\u3001\u5831\u5968\u91d1\u3092\u51fa\u3059\u56e3\u4f53\u306a\u3069\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306a\u3069\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u306a\u305c\u3001\u8907\u96d1\u306a\u8ab2\u7a0e\u95a2\u4fc2\u306b\u306a\u3063\u305f\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u4eca\u307e\u3067\u306e\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u306e\u5831\u5968\u91d1\u306b\u304b\u304b\u308f\u308b\u8ab2\u7a0e\u306e\u6b74\u53f2\u306b\u8d77\u56e0\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3067\u5831\u5968\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u306f\u3001\u5b9f\u306f\u305d\u3093\u306a\u306b\u6614\u306e\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6614\u306f\u3001\u30a2\u30de\u30c1\u30e5\u30a2\u30ea\u30ba\u30e0\u306e\u89b3\u70b9\u304b\u3089\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3067\u5831\u5968\u91d1\u3092\u652f\u6255\u3046\u306e\u304c\u656c\u9060\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u30d7\u30ed\u306e\u9078\u624b\u306e\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u53c2\u52a0\u306a\u3069\u3001\u6642\u4ee3\u306e\u6d41\u308c\u3068\u3068\u3082\u306b\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3082\u5909\u5316\u3057\u3066\u304d\u307e\u3059\u30021974\u5e74\u306b\u306f\u4e94\u8f2a\u898f\u5b9a\u304b\u3089\u30a2\u30de\u30c1\u30e5\u30a2\u898f\u5b9a\u304c\u524a\u9664\u3055\u308c\u3001\u65e5\u672c\u3067\u30821992\u5e74\u306e\u30a2\u30eb\u30d9\u30fc\u30eb\u30d3\u30eb\u304b\u3089\u3001\u30e1\u30c0\u30ea\u30b9\u30c8\u306e\u5831\u5968\u91d1\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u30011988\u5e74\u306e\u30bd\u30a6\u30eb\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3067\u3001\u65e5\u672c\u306e\u30e1\u30c0\u30eb\u6570\u304c\u6fc0\u6e1b\u3057\u305f\u3053\u3068\u304c\u304d\u3063\u304b\u3051\u3067\u3067\u304d\u305f\u5236\u5ea6\u3067\u3001\u8cc7\u91d1\u3092\u6d3b\u7528\u3057\u305f\u9078\u624b\u3084\u7af6\u6280\u306e\u5f37\u5316\u3092\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u306f\u5831\u5968\u91d1\u5236\u5ea6\u306e\u5275\u8a2d\u5f53\u6642\u3001\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u306e\u5831\u5968\u91d1\u306b\u304b\u304b\u308f\u308b\u7a0e\u91d1\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5b9f\u306f\u3001\u5831\u5968\u91d1\u5236\u5ea6\u306e\u5275\u8a2d\u5f53\u6642\u306f\u3001JOC\u306e\u5831\u5968\u91d1\u306b\u5bfe\u3057\u3066\u3082\u3059\u3079\u3066\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>JOC\u306e\u5831\u5968\u91d1\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u3063\u305f\u304d\u3063\u304b\u3051\u306f\u3001\u30d0\u30eb\u30bb\u30ed\u30ca\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3067\u3059\u3002\u30d0\u30eb\u30bb\u30ed\u30ca\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3067\u306f\u3001\u7af6\u6cf3\u306e\u5ca9\u5d0e\u606d\u5b50\u3055\u3093\u304c\u91d1\u30e1\u30c0\u30eb\u3092\u7372\u5f97\u3057\u307e\u3057\u305f\u3002\u3082\u3061\u308d\u3093JOC\u304b\u3089\u5831\u5968\u91d1\u304c\u652f\u7d66\u3055\u308c\u305f\u306e\u3067\u3059\u304c\u3001JOC\u306e\u5831\u5968\u91d1\u306f\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u5f53\u6642\u3001\u672a\u6210\u5e74\u3060\u3063\u305f\u5ca9\u5d0e\u606d\u5b50\u3055\u3093\u3082\u5831\u5968\u91d1\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u3056\u308b\u3092\u5f97\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u3053\u3068\u306f\u65e5\u672c\u4e2d\u3067\u5927\u304d\u306a\u8b70\u8ad6\u3068\u306a\u308a\u3001\u4e16\u8ad6\u304b\u3089\u53cd\u767a\u3082\u62db\u3044\u305f\u3053\u3068\u304b\u3089\u5831\u5968\u91d1\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u3001JOC\u306b\u52a0\u76df\u3059\u308b\u7af6\u6280\u56e3\u4f53\u304b\u3089\u306e\u5831\u5968\u91d1\u3082\u4e00\u5b9a\u91d1\u984d\u307e\u3067\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f01\u696d\u304b\u3089\u306e\u5831\u5968\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u7b49\u6027\u306e\u89b3\u70b9\u306a\u3069\u304b\u3089\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306e\u307e\u307e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u7def\u304b\u3089\u3001\u4eca\u3082JOC\u30fbJPSA\u3001\u7af6\u6280\u56e3\u4f53\u3001\u4f01\u696d\u3001\u305d\u308c\u305e\u308c\u304b\u3089\u306e\u5831\u5968\u91d1\u306e\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u6771\u4eac\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3067\u306f\u3001\u591a\u304f\u306e\u30a2\u30b9\u30ea\u30fc\u30c8\u304c\u826f\u3044\u6210\u7e3e\u3092\u6b8b\u3057\u3001\u30e1\u30c0\u30ea\u30b9\u30c8\u3082\u591a\u304f\u8a95\u751f\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u80cc\u666f\u306b\u306f\u3001\u30e1\u30c0\u30ea\u30b9\u30c8\u3078\u306e\u5831\u5968\u91d1\u5236\u5ea6\u3082\u4e00\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u73fe\u5728\u306f\u3001JOC\u30fbJPSA\u3001\u7af6\u6280\u56e3\u4f53\u3001\u4f01\u696d\u3001\u305d\u308c\u305e\u308c\u304b\u3089\u306e\u5831\u5968\u91d1\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u4eca\u307e\u3067\u306e\u5831\u5968\u91d1\u5236\u5ea6\u306e\u904e\u7a0b\u304b\u3089\u6765\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u4eca\u5f8c\u3082\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u304b\u3089\u306e\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u3067\u3082\u591a\u304f\u306e\u65e5\u672c\u4eba\u9078\u624b\u304c\u826f\u3044\u6210\u7e3e\u3092\u6b8b\u305b\u308b\u305f\u3081\u306b\u3082\u3001\u3055\u3089\u306b\u3088\u308a\u3088\u3044\u5236\u5ea6\u306b\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\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.mext.go.jp\/sports\/b_menu\/sports\/mcatetop07\/list\/detail\/1372078_00002.htm\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.mext.go.jp\/sports\/b_menu\/sports\/mcatetop07\/list\/detail\/1372078_00002.htm<\/a><\/i><\/p>\n<p><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.mext.go.jp\/sports\/content\/20210120-spt_kyosport-000012215_2.pdf\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.mext.go.jp\/sports\/content\/20210120-spt_kyosport-000012215_2.pdf<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm<\/a><\/i>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6771\u4eac\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u304c\u7d42\u308f\u308a\u3001\u591a\u304f\u306e\u65e5\u672c\u306e\u9078\u624b\u304c\u30e1\u30c0\u30eb\u3092\u7372\u5f97\u3057\u307e\u3057\u305f\u3002\u30e1\u30c0\u30eb\u3092\u7372\u5f97\u3057\u305f\u65e5\u672c\u4eba\u9078\u624b\u306b\u306f\u3001JOC\u3084\u7af6\u6280\u56e3\u4f53\u306a\u3069\u304b\u3089\u5831\u5968\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002 &nbsp; \u3067\u306f\u3001\u30e1\u30c0\u30eb\u3092\u7372\u5f97\u3057\u305f\u65e5\u672c\u4eba\u9078\u624b\u304c\u53d7\u3051\u53d6\u308b\u5831\u5968\u91d1\u306b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u9078\u624b\u304c\u53d7\u3051\u53d6\u308b\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u306e\u5831\u5968\u91d1\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044 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