{"id":200949,"date":"2019-11-07T00:00:00","date_gmt":"2019-11-06T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/6186\/"},"modified":"2019-11-07T00:00:00","modified_gmt":"2019-11-07T00:00:00","slug":"6186","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/6186\/","title":{"rendered":"\u3082\u3057\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7a0e\u91d1\u3092\u5929\u5f15\u304d\u3059\u308b\u7acb\u5834\u306a\u3089\uff1f\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7a0e\u91d1\u3092\u5929\u5f15\u304d\u3055\u308c\u308b\u7acb\u5834\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u652f\u6255\u5bfe\u8c61\u306b\u3088\u3063\u3066\u306f\u7a0e\u91d1\u3092\u5929\u5f15\u304d\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u3082\u3042\u308a\u5f97\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e00\u6642\u7684\u306b\u9810\u304b\u3063\u305f\u7a0e\u91d1\u3092\u904b\u8ee2\u8cc7\u91d1\u306a\u3069\u306b\u6d41\u7528\u3057\u3066\u6ede\u7d0d\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u4e8b\u696d\u6d3b\u52d5\u3092\u5186\u6ed1\u306b\u3059\u308b\u305f\u3081\u306b\u5f79\u7acb\u3064\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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class=\"kyocho\">\u7532\u6b04\u3068\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u304b\u3089\u300c\u30e1\u30a4\u30f3\u3068\u306a\u308b\u52e4\u52d9\u5148(\u672c\u696d)\u304b\u3089\u306e\u7d66\u4e0e\u300d\u304a\u3088\u3073\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300d\u3092\u53c2\u7167\u3057\u3066\u6c42\u3081\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/span>\u3067\u3001\u7533\u544a\u6240\u5f97\u7a0e\u306e\u4e88\u6e2c\u984d\u306b\u8fd1\u3044\u5024\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u65b9\u3001<span class=\"kyocho\">\u4e59\u6b04\u3068\u306f\u3001\u526f\u696d\u3067\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u30e1\u30a4\u30f3\u4ee5\u5916\u306e\u7d66\u4e0e\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/span>\u3067\u3042\u308a\u3001\u7533\u544a\u6240\u5f97\u7a0e\u306e\u4e88\u6e2c\u984d\u3088\u308a\u3082\u591a\u3081\u306b\u5929\u5f15\u304d\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7532\u6b04\u3092\u9069\u7528\u3055\u305b\u308b\u306b\u306f\u3001\u5165\u793e\u3068\u540c\u6642\u306b\u30b9\u30bf\u30c3\u30d5\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u5165\u624b\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"09\">\u96c7\u7528\u5951\u7d04\u304b\u3089\u5916\u6ce8\u5316\u306b\u30b7\u30d5\u30c8\u3059\u308b<\/h3>\n<p>\u4eba\u306e\u63a1\u7528\u3092\u96c7\u7528\u5951\u7d04\u304b\u3089\u5916\u6ce8\u5316\u306b\u30b7\u30d5\u30c8\u3059\u308b\u3053\u3068\u3067\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5929\u5f15\u304d\u984d\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u652f\u6255\u9805\u76ee\u304c\u7d66\u4e0e\u6240\u5f97\u3067\u306f\u306a\u304f\u3001\u5916\u6ce8(\u52a0\u5de5)\u8cbb\u306b\u306a\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3078\u306e\u5165\u529b\u696d\u52d9\u3092\u96c7\u7528\u5951\u7d04\u304b\u3089\u51fa\u6765\u9ad8\u5236(\u4f8b\u3000\u5165\u529b\u4f1d\u7968\u679a\u6570\u00d7\u5358\u4fa17\u5186)\u306b\u3057\u3066\u5916\u6ce8\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u524a\u6e1b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3001\u5916\u6ce8\u8cbb\u3068\u3057\u3066\u7d4c\u7406\u51e6\u7406\u3092\u3057\u3066\u3082\u5f8c\u65e5\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u300c\u96c7\u7528\u5951\u7d04\uff1d\u7d66\u4e0e\u6240\u5f97\u300d\u3068\u5224\u65ad\u3055\u308c\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u3055\u304b\u306e\u307c\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e0d\u5b89\u306a\u3089\u5916\u6ce8\u5316\u3092\u3059\u308b\u524d\u306b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u306e\u3082\u4e00\u3064\u306e\u624b\u3067\u3059\u3002<\/p>\n<h3 id=\"10\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300d\u3092\u3082\u308c\u306a\u304f\u30ab\u30a6\u30f3\u30c8\u3059\u308b<\/h3>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u6570\u304c\u591a\u3044\u307b\u3069\u6240\u5f97\u63a7\u9664\u984d\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6708\u7d6630\u4e07\u5186\u306e\u5834\u5408\u3001\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u65700\u4eba\u306e\u72ec\u8eab\u7537\u6027\u300d\u3068\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u65704\u4eba\u306e\u65e2\u5a5a\u8005\u300d\u3092\u6bd4\u8f03\u3059\u308b\u3068\u6b21\u306e\u901a\u308a\u3067\u3001\u7d044.5\u500d\u306e\u5dee\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u72ec\u8eab\u7537\u6027\uff1a\u6708\u984d8,420\u5186<\/li>\n<li>\u65e2\u5a5a\u8005\uff1a\u6708\u984d1,890\u5186<\/li>\n<\/ul>\n<h2 id=\"11\">\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u3092\u3082\u308c\u306a\u304f\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u7d66\u4e0e\u6240\u5f97\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u305f\u3081\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u3092\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"12\">\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306e\u5bfe\u8c61\u3068\u306f<\/h3>\n<p>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u3068\u306f\u3001\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u306e\u6570\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li class=\"list-cust02\">(1) \u914d\u5076\u8005<br \/>\n\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u304c123\u4e07\u5186\u4ee5\u4e0b(\u30d1\u30fc\u30c8\u53ce\u5165\u306a\u3089188\u4e07\u5186\u4ee5\u4e0b)\u300d\u307e\u305f\u306f\u300c\u672c\u4eba\u306e\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b(\u7d66\u4e0e\u53ce\u51651,220\u4e07\u5186\u4ee5\u4e0b)\u300d\u306a\u3089\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002<\/li>\n<li class=\"list-cust02\">(2) 16\u6b73\u4ee5\u4e0a\u306e\u6276\u990a\u89aa\u65cf<br \/>\n\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u5bfe\u8c61\u8005\u3067\u3059\u3002\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u4ee5\u4e0b(\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165103\u4e07\u5186\u4ee5\u4e0b)\u306a\u3089\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002<\/li>\n<li class=\"list-cust02\">(3) \u305d\u306e\u4ed6<br \/>\n\u6240\u5f97\u7a0e\u6cd5\u306b\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u30fb(\u7279\u5b9a)\u6276\u990a\u63a7\u9664\u4ee5\u5916\u3082\u4e0a\u4e57\u305b\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u304c\u5b58\u5728\u3057\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u300c1\u4eba\u300d\u304c\u8ffd\u52a0\u3067\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002<\/li>\n<ul>\n<li>\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u672c\u4eba\u306e\u5c5e\u6027\uff1a (\u7279\u5225)\u969c\u5bb3\u8005\u3001(\u7279\u5225\u306e)\u5be1\u5a66\u3001\u5be1\u592b\u3001\u52e4\u52b4\u5b66\u751f\u306e\u5834\u5408<\/li>\n<li>\u6276\u990a\u89aa\u65cf(\u5e74\u9f6216\u6b73\u672a\u6e80\u306e\u4eba\u3092\u542b\u3080)\u306e\u5c5e\u6027\uff1a(\u7279\u5225)\u969c\u5bb3\u8005\u3001\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005<\/li>\n<\/ul>\n<\/ul>\n<h3 id=\"13\">\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306e\u30ab\u30a6\u30f3\u30c8\u65b9\u6cd5\u306e\u5177\u4f53\u4f8b<\/h3>\n<p>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306e\u30ab\u30a6\u30f3\u30c8\u65b9\u6cd5\u306e\u5177\u4f53\u4f8b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>(1) \u914d\u5076\u8005\u306e\u5c5e\u6027\n<ul>\n<li>\u2460\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u5916<br \/>\n\u30fb\u901a\u5e38\uff1a0\u4eba<br \/>\n\u30fb\u914d\u5076\u8005\u304c\u969c\u5bb3\u8005\u306e\u5834\u5408\uff1a1\u4eba<\/li>\n<li>\u2461\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u8005<br \/>\n\u30fb\u901a\u5e38\uff1a1\u4eba<br \/>\n\u30fb\u914d\u5076\u8005\u304c\u969c\u5bb3\u8005\u306e\u5834\u5408\uff1a2\u4eba<\/li>\n<\/ul>\n<li>(2)\u305d\u306e\u4ed6\u306e\u6276\u990a\u89aa\u65cf\u7b49\u306e\u5c5e\u6027\n<ul>\n<li>\u2460\u72ec\u8eab\u8005\u306e\u5c5e\u6027<br \/>\n\u30fb\u901a\u5e38\uff1a0\u4eba<br \/>\n\u30fb\u5be1\u5a66\u306e\u5834\u5408\uff1a1\u4eba<\/li>\n<li>\u2461\u6240\u5f97\u91d1\u984d38\u4e07\u4ee5\u4e0b\u306e\u6276\u990a\u89aa\u65cf\u7b49\u306e\u5c5e\u6027<br \/>\n\u30fb16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\uff1a\u901a\u5e38\u306f0\u4eba\u3001\u969c\u5bb3\u8005\u306a\u30891\u4eba<br \/>\n\u30fb16\u6b73\u4ee5\u4e0a\u306e\u6276\u990a\u89aa\u65cf\uff1a\u901a\u5e38\u306f1\u4eba\u3001\u52e4\u52b4\u5b66\u751f\u306a\u30892\u4eba<\/li>\n<\/ul>\n<\/ul>\n<h2 id=\"14\">\u307e\u3068\u3081<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b\u7acb\u5834\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u8005\u3092\u5897\u3084\u3055\u306a\u3044\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u6e96\u5099\u9810\u91d1\u3092\u6d3b\u7528\u3059\u308b\u306a\u3069\u3001\u904b\u8ee2\u8cc7\u91d1\u3068\u9280\u884c\u53e3\u5ea7\u3092\u5206\u3051\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u8cc7\u91d1\u3092<span style=\"text-decoration: line-through;\">\u304c<\/span>\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\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\/2110.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2110.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2018\/sozei_taino\/index.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2018\/sozei_taino\/index.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/statistics\/kokuzeicho\/gensen2017\/pdf\/03_kazeijokyo.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/statistics\/kokuzeicho\/gensen2017\/pdf\/03_kazeijokyo.pdf<\/a><\/i><\/li>\n<li><a href=\"http:\/\/www.kfs.go.jp\/service\/MP\/02\/1201000000.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.kfs.go.jp\/service\/MP\/02\/1201000000.html<\/a>\uff08\u53d7\u7d66\u8005\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u652f\u6255\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u6d88\u6ec5\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u3057\u305f\u4e8b\u4f8b\uff09<\/i><\/li>\n<li><a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000033#1647\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000033#1647<\/a>\uff08\u7b2c\u767e\u4e5d\u5341\u56db\u6761\uff09<\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2017\/data\/19-22.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2017\/data\/19-22.pdf<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7a0e\u91d1\u3092\u5929\u5f15\u304d\u3055\u308c\u308b\u7acb\u5834\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u652f\u6255\u5bfe\u8c61\u306b\u3088\u3063\u3066\u306f\u7a0e\u91d1\u3092\u5929\u5f15\u304d\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u3082\u3042\u308a\u5f97\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e00\u6642\u7684\u306b\u9810\u304b\u3063\u305f\u7a0e\u91d1\u3092\u904b\u8ee2\u8cc7\u91d1\u306a\u3069\u306b\u6d41\u7528\u3057\u3066\u6ede\u7d0d\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u4e8b\u696d\u6d3b\u52d5\u3092\u5186\u6ed1\u306b\u3059\u308b\u305f\u3081\u306b\u5f79\u7acb\u3064\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002 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