{"id":201337,"date":"2020-01-14T00:00:00","date_gmt":"2020-01-13T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/6891\/"},"modified":"2020-01-14T00:00:00","modified_gmt":"2020-01-14T00:00:00","slug":"6891","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/6891\/","title":{"rendered":"2015\u5e74\u304b\u3089\u306e\u6cd5\u4eba\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4f1a\u793e\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3068\u306f"},"content":{"rendered":"<p>\u7d4c\u6e08\u653f\u7b56\u306e\u4e00\u74b0\u3068\u3057\u3066\u30012015\u5e74\u5ea6\u304b\u3089\u6cd5\u4eba\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u3092\u6bb5\u968e\u7684\u306b\u5909\u3048\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305f\u3068\u3048\u540c\u3058\u696d\u7e3e\u3067\u3082\u7d0d\u7a0e\u984d\u304c\u6539\u6b63\u524d\u3088\u308a\u3082\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u3053\u3067\u30012015\u5e74\u304b\u3089\u306e\u6539\u6b63\u306e\u76ee\u7684\u3084\u5185\u5bb9\u3001\u4f1a\u793e\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"01\">2015\u5e74\u5ea6\u304b\u3089\u306e\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u3068\u306f<\/h2>\n<p>2015\u5e74\u5ea6\u304b\u3089\u306e\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u306e\u76ee\u7684\u3068\u30a2\u30a6\u30c8\u30e9\u30a4\u30f3\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"02\">\u7a3c\u3050\u4f01\u696d\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u306e\u304c\u76ee\u7684<\/h3>\n<p>\u30c7\u30d5\u30ec\u8131\u5374\u3068\u7d4c\u6e08\u518d\u751f\u306e\u305f\u3081\u306b\u7a3c\u3050\u529b\u306e\u3042\u308b\u4f01\u696d\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3057\u3066\u3001\u6cd5\u4eba\u8ab2\u7a0e\u3092\u6210\u9577\u5fd7\u5411\u578b\u306e\u69cb\u9020\u306b\u5909\u3048\u308b\u306e\u304c\u76ee\u7684\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u306b\u7740\u624b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"03\">\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u306e2\u672c\u67f1<\/h3>\n<p>\u300c\u5b9f\u52b9\u7a0e\u7387\u3092\u4e0b\u3052\u308b\u300d\u3068\u300c\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u300d\u304c\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u306e2\u672c\u67f1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\uff081\uff09\u5b9f\u52b9\u7a0e\u7387<\/h4>\n<p>\u5b9f\u52b9\u7a0e\u7387\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u3084\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306a\u3069\u6cd5\u4eba\u6240\u5f97\u306b\u5bfe\u3059\u308b\u30c8\u30fc\u30bf\u30eb\u306e\u7a0e\u7387\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u30022015\u5e74\u5ea6\u304b\u3089\u6bb5\u968e\u7684\u306b\u7a0e\u7387\u3092\u4e0b\u3052\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<h4>\uff082\uff09\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927<\/h4>\n<p>\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3068\u306f\u3001\u6b21\u306e\u56f3\u306e\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u306e\u7bc4\u56f2\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<div class=\"figure\">\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6892\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/c01_1.gif\" alt=\"\" width=\"2306\" height=\"1411\" \/><\/p>\n<div class=\"kyakuchu\" style=\"text-align:right;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/c01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u52d9\u7701 \u6cd5\u4eba\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8cc7\u6599<\/a><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>2015\u5e74\u5ea6\u304b\u3089\u56f3\u306e\u300c\u5897\u7a0e\u8981\u56e0\u300d\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3057\u3001\u300c\u6e1b\u7a0e\u8981\u56e0\u300d\u306e\u7bc4\u56f2\u3092\u7e2e\u5c0f\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u3092\u56f3\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"04\">\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u306f\uff1f<\/h3>\n<p>\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5b9f\u52b9\u7a0e\u7387\u304c\u4e0b\u304c\u308a\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u304c\u62e1\u5927\u3059\u308b\u3053\u3068\u3067\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u5897\u7a0e\u30fb\u6e1b\u7a0e\u306b\u306a\u308b\u306e\u304b\u306f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3059\u3002\u4f1a\u793e\u306e\u898f\u6a21\u3084\u696d\u7e3e\u306e\u63a8\u79fb\u306a\u3069\u306b\u3088\u308a\u3001A\u4f01\u696d\u306f\u5897\u7a0e\u306b\u306a\u3063\u3066\u3082B\u4f01\u696d\u306f\u6e1b\u7a0e\u306b\u306a\u308a\u5f97\u308b\u305f\u3081\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u7a0e\u91d1\u5bfe\u7b56\u306e\u3084\u308a\u65b9\u304c\u9055\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"05\">\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u5185\u5bb9<\/h2>\n<p>\u6cd5\u4eba\u8ab2\u7a0e\u306e\u5177\u4f53\u7684\u306a\u6539\u6b63\u5185\u5bb9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"06\">\u5b9f\u52b9\u7a0e\u7387\u306e\u63a8\u79fb<\/h3>\n<p>\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u6b27\u7c73\u8af8\u56fd\u3068\u540c\u3058\u3088\u3046\u306b20\uff05\u53f0\u306b\u3059\u308b\u305f\u3081\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<th rowspan=\"2\"><\/th>\n<th>2014\u5e74\u5ea6<\/th>\n<th>2015\u5e74\u5ea6<\/th>\n<th>2016\u5e74\u5ea6<\/th>\n<th>2018\u5e74\u5ea6<\/th>\n<\/tr>\n<tr>\n<th>(\u6539\u9769\u524d\uff09<\/th>\n<th>(2017\u5e74\u5ea6\u6539\u6b63\uff09<\/th>\n<th colspan=\"2\">(2016\u5e74\u5ea6\u6539\u6b63\uff09<\/th>\n<\/tr>\n<tr>\n<th>\u6cd5\u4eba\u7a0e\u7387<\/th>\n<td>25.5\uff05<\/td>\n<td>23.9\uff05<\/td>\n<td>23.4\uff05<\/td>\n<td>23.2\uff05<\/td>\n<\/tr>\n<tr>\n<th>\u56fd\u30fb\u5730\u65b9\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387<\/th>\n<td>34.62\uff05<\/td>\n<td>32.11\uff05<\/td>\n<td>29.97\uff05<\/td>\n<td>29.74\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"kyakuchu\" style=\"text-align:right;\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/c01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u52d9\u7701 \u6cd5\u4eba\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8cc7\u6599<\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"07\">\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u305d\u306e1\uff5e\u6b20\u640d\u91d1\u7e70\u8d8a\u63a7\u9664\uff5e<\/h3>\n<p>\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306b\u9069\u7528\u3055\u308c\u308b\u300c\u6b20\u640d\u91d1\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u300d\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u30022015\u5e74\u6539\u6b63\u524d\u306f\u7d2f\u7a4d\u8d64\u5b57\u306b\u76f8\u5f53\u3059\u308b\u9752\u8272\u6b20\u640d\u91d1\u306e\u5168\u984d\u304c\u5f53\u671f\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3057\u305f\u304c\u3001\u8cc7\u672c\u91d11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u3084\u5927\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u306f\u63a7\u9664\u3067\u304d\u308b\u5272\u5408\u304c\u6b21\u306e\u3088\u3046\u306b\u5236\u9650\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>2012\u5e744\u67081\u65e5\uff5e2015\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a80\uff05<\/li>\n<li>2015\u5e744\u67081\u65e5\uff5e2016\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a65\uff05<\/li>\n<li>2016\u5e744\u67081\u65e5\uff5e2017\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a60\uff05<\/li>\n<li>2017\u5e744\u67081\u65e5\uff5e2018\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a55\uff05<\/li>\n<li>2018\u5e744\u67081\u65e5\u304b\u3089\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a50\uff05<\/li>\n<\/ul>\n<div class=\"kyakuchu\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm<\/a><\/div>\n<p>&nbsp;<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u9752\u8272\u6b20\u640d\u91d1\u304c1,000\u4e07\u5186\u3068\u3057\u307e\u3059\u3002\u5f53\u671f\u306e\u6240\u5f97\u304c900\u4e07\u5186\u306e\u5834\u5408\u30012015\u5e74\u5ea6\u306e\u6539\u6b63\u524d\u306a\u3089\u300c<span class=\"calc04\">\u5f53\u671f\u306e\u6240\u5f97900\u4e07\u5186\uff0d\u9752\u8272\u6b20\u640d\u91d1900\u4e07\u5186(1,000\u4e07\u5186\u306e\u3046\u3061900\u4e07\u5186\u3092\u5229\u7528\u3059\u308b\uff09\uff1d\u8ab2\u7a0e\u6240\u5f970\u5186<\/span>\u300d\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u63a7\u9664\u3067\u304d\u308b\u5272\u540850\uff05\u306b\u5236\u9650\u3055\u308c\u3066\u6b20\u640d\u91d1\u306e\u5168\u984d\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u300c<span class=\"calc04\">\u5f53\u671f\u306e\u6240\u5f97900\u4e07\u5186\uff0d\u9752\u8272\u6b20\u640d\u91d1500\u4e07\u5186\uff081,000\u4e07\u5186\u00d750%\uff09\uff1d\u8ab2\u7a0e\u6240\u5f97500\u4e07\u5186<\/span>\u300d\u3068\u6cd5\u4eba\u7a0e\u306a\u3069\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306f\u6539\u6b63\u524d\u3068\u540c\u3058\u3088\u3046\u306b\u9752\u8272\u6b20\u640d\u91d1\u306e\u5168\u984d\u304c\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u30012018\u5e744\u67081\u65e5\u304b\u3089\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u9752\u8272\u6b20\u640d\u91d1\u306f\u7e70\u8d8a\u671f\u9593\uff08\u6b20\u640d\u91d1\u304c\u5229\u7528\u3067\u304d\u308b\u671f\u9593\uff09\u304c\u300c9\u5e74\u9593\u219210\u5e74\u9593\u300d\u306b\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"08\">\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u305d\u306e2\uff5e\u6e1b\u4fa1\u511f\u5374\uff5e<\/h3>\n<p>2016\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u56fa\u5b9a\u8cc7\u7523\u3092\u7a0e\u6cd5\u4e0a\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306b\u76f8\u5f53\u3059\u308b\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u5316\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u30022016\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3059\u308b\u300c\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u300d\u3068\u300c\u69cb\u7bc9\u7269\u300d\u304c\u5efa\u7269\u3068\u540c\u3058\u3088\u3046\u306b\u511f\u5374\u65b9\u6cd5\u304c\u5b9a\u984d\u6cd5\u306e\u307f\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6539\u6b63\u524d\u306a\u3089\u524d\u5012\u3057\u3067\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u305f\u5b9a\u7387\u6cd5\u304c\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u8cfc\u5165\u5e74\u5ea6\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u8584\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"09\">\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u305d\u306e3\uff5e\u305d\u306e\u4ed6\u306e\u6539\u6b63\uff5e<\/h3>\n<p>\u305d\u306e\u4ed6\u306e\u6539\u6b63\u3068\u3057\u3066\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3068\u95a2\u9023\u6027\u306e\u8584\u3044\u9805\u76ee\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h4>\uff081\uff09\u53d7\u53d6\u914d\u5f53\u7b49\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u304c\u975e\u8ab2\u7a0e\u3067\u3042\u308b\u53d7\u53d6\u914d\u5f53\u7b49\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u6301\u682a\u6bd4\u7387\u306e\u4f4e\u3044\u682a\u5f0f\u914d\u5f53\u91d1\u306e\u975e\u8ab2\u7a0e\u5272\u5408\u304c\u7e2e\u5c0f\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3068\u3048\u3070\u3001\u6301\u682a\u6bd4\u7387\u304c5\uff05\u306e\u682a\u5f0f\u306a\u3089\u975e\u8ab2\u7a0e\u5272\u5408\u304c\u300c50\uff05\u219220\uff05\u300d\u3068\u6e1b\u5c11\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>\uff082\uff09 \u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u62e1\u5927\uff08\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff09<\/h4>\n<p>\u8cc7\u672c\u91d11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u3092\u5bfe\u8c61\u306b\u6240\u5f97\u4ee5\u5916\u306e\u9805\u76ee\u306b\u8ab2\u7a0e\u3059\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5272\u5408\u304c\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4>\uff083\uff09\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u304c\u5171\u540c\u7814\u7a76\u30fb\u59d4\u8a17\u7814\u7a76\u306a\u3069\u306e\u300c\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u300d\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u3088\u3046\u306b\u306a\u3063\u305f\u308a\u3001\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u304c\u7e2e\u5c0f\u30fb\u5ec3\u6b62\u3057\u305f\u308a\u3068\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"10\">\u4ed6\u306b\u3082\u3042\u308b\u300c\u30c7\u30d5\u30ec\u8131\u5374\u30fb\u7d4c\u6e08\u518d\u751f\u300d\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63<\/h2>\n<p>\u6cd5\u4eba\u8ab2\u7a0e\u3060\u3051\u3067\u306a\u304f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3082\u95a2\u4fc2\u3042\u308b\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"11\">\u8cc3\u4e0a\u3052\u30fb\u751f\u7523\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u7a0e\u5236<\/h3>\n<p>\u8cc3\u4e0a\u3052\u30fb\u751f\u7523\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u7a0e\u5236\u3068\u306f\u3001\u96c7\u7528\u3084\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306e\u751f\u7523\u6027\u5411\u4e0a\u3092\u4fc3\u9032\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7d66\u4e0e\u652f\u7d66\u984d\u304c\u524d\u5e74\u5ea6\u3088\u308a\u3082\u591a\u304f\u3001\u56fd\u5185\u3078\u306e\u8a2d\u5099\u6295\u8cc7\u3084\u6559\u80b2\u8a13\u7df4\u8cbb\u306b\u6295\u8cc7\u3057\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u304a\u3088\u3073\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u7a0e\u984d\u63a7\u9664\u3057\u307e\u3059\u3002\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u5834\u5408\u30012013\u5e74\u5ea6\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u62e1\u5145\u3092\u7d4c\u3066\u30012018\u5e74\u5ea6\u306b\u8cc3\u4e0a\u3052\u30fb\u751f\u7523\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u7a0e\u5236\u306b\u6539\u7d44\u3055\u308c\u3001\u7a0e\u984d\u63a7\u9664\u306e\u5272\u5408\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"12\">NISA\uff08\u30cb\u30fc\u30b5\uff09\u306e\u62e1\u5927<\/h3>\n<p>NISA\u3068\u306f\u3001\u500b\u4eba\u6295\u8cc7\u5bb6\u306e\u305f\u3081\u306e\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u306e\u5c11\u984d\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u914d\u5f53\u3068\u58f2\u5374\u76ca\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u3067\u3059\u30022016\u5e74\u304b\u3089NISA\u306e\u5e74\u9593\u6295\u8cc7\u984d\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u300c100\u4e07\u5186\u2192120\u4e07\u5186\u300d\u306b\u62e1\u5927\u3055\u308c\u305f\u308a\u3001\u300c2016\u5e74\u306b\u30b8\u30e5\u30cb\u30a2NISA\uff08\u5b50\u4f9b\u7528\u306eNISA\uff09\u300d\u3068\u300c2018\u5e74\u306b\u7a4d\u7acbNISA\uff08\u6295\u8cc7\u521d\u5fc3\u8005\u306e\u5411\u3051\uff09\u300d\u304c\u5275\u8a2d\u3055\u308c\u305f\u308a\u3057\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"13\">\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u62e1\u5927<\/h3>\n<p>\u89aa\u3084\u7956\u7236\u6bcd\u306e\u8ca1\u7523\u3092\u5b50\u3084\u5b6b\u3078\u306e\u8d08\u4e0e\u3092\u4fc3\u9032\u3059\u308b\u76ee\u7684\u3067\u3001\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u6700\u59271,500\u4e07\u5186\u307e\u3067\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u30022016\u5e74\u304b\u3089\u975e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u901a\u5b66\u5b9a\u671f\u5238\u4ee3\u3084\u7559\u5b66\u6e21\u822a\u8cbb\u304c\u8ffd\u52a0\u3055\u308c\u30012019\u5e74\u304b\u3089\u53d7\u8d08\u8005\u306b\u6b21\u306e\u3088\u3046\u306a\u5236\u9650\u304c\u52a0\u3048\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>2019\u5e747\u67081\u65e5\u4ee5\u964d\u3001\u5b66\u7fd2\u587e\u3084\u30b9\u30dd\u30fc\u30c4\u6559\u5ba4\u306a\u3069\u3078\u306e\u652f\u6255\u3044\u306e\u975e\u8ab2\u7a0e\u5bfe\u8c61\u306f\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\u91d1\u306e\u652f\u7d66\u5bfe\u8c61\u3068\u306a\u308b\u53d7\u8b1b\u8cbb\u7528\u306b\u9650\u5b9a\u3055\u308c\u308b<\/li>\n<li>2019\u5e744\u67081\u65e5\u4ee5\u964d\u3001\u524d\u5e74\u5408\u8a08\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u53d7\u8d08\u8005\u306b\u5bfe\u3059\u308b\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306f\u975e\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b<\/li>\n<\/ul>\n<h2 id=\"14\">\u5408\u308f\u305b\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u8ca1\u653f\u5065\u5168\u5316\u306b\u4f34\u3046\u5897\u7a0e<\/h2>\n<p>\u8ca1\u653f\u5065\u5168\u5316\u306b\u4f34\u3046\u5897\u7a0e\u306e\u3046\u3061\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u5f71\u97ff\u304c\u3042\u308b\u9805\u76ee\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<h3 id=\"15\">\u6d88\u8cbb\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\u3068\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165<\/h3>\n<p>2019\u5e7410\u67081\u65e5\u304b\u3089\u306e\u6d88\u8cbb\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\u306f\u300c\u9810\u304b\u308b\u6d88\u8cbb\u7a0e\uff1d\u7d0d\u7a0e\u984d\u300d\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u3088\u308a\u8cc7\u91d1\u7e70\u308a\u306e\u7ba1\u7406\u304c\u91cd\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u3067\u6539\u6b63\u524d\u3088\u308a\u308210\uff05\u30688\uff05\u306e\u533a\u5206\u3092\u3059\u308b\u306a\u3069\u4e8b\u52d9\u51e6\u7406\u304c\u8907\u96d1\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"16\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057<\/h3>\n<p>2020\u5e74\u304b\u3089\u5f79\u54e1\u5831\u916c\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7d4c\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u6b21\u306e\u3088\u3046\u306b\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u5e74\u53ce850\u4e07\u5186\u4ee5\u4e0b\uff1a10\u4e07\u5186<\/li>\n<li>\u5e74\u53ce850\u4e07\u5186\u8d85\uff1a10\u4e07\u5186\uff5e25\u4e07\u5186<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u306b\u3088\u308b\u300c<span class=\"calc04\">\u6539\u6b63\u5f8c48\u4e07\u5186\uff0d\u6539\u6b63\u524d38\u4e07\u5186\uff1d10\u4e07\u5186<\/span>\u300d\u306e\u5897\u984d\u3088\u308a\u3082\u6e1b\u984d\u3055\u308c\u308b\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u3084\u6539\u6b63\u524d\u3088\u308a\u3082\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b\u91d1\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u5834\u5408\u3001\u5897\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"17\">\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\u3067\u306f\u3001\u9069\u7528\u5bfe\u8c61\u8005\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306a\u6539\u6b63\u304c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u9069\u7528\u7bc4\u56f2\u3092\u62e1\u5927\u3059\u308b<\/li>\n<li>\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u8d85\u306e\u5834\u5408\u3001\u7e2e\u5c0f\u307e\u305f\u306f\u9069\u7528\u5bfe\u8c61\u8005\u304b\u3089\u5916\u3059<\/li>\n<\/ul>\n<h3 id=\"18\">\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052<\/h3>\n<p>2015\u5e74\u304b\u3089\u8ab2\u7a0e\u6240\u5f974,000\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u6700\u9ad8\u7a0e\u7387\u304c\u300c40\uff05\u219245\uff05\u300d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"19\">\u76f8\u7d9a\u7a0e\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u30012017\u5e74\u304b\u3089\u6b21\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\uff081\uff09\u5897\u7a0e<\/p>\n<ul>\n<li>\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0b\u3052\uff1a\u300c5,000\u4e07\u5186\uff0b1,000\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u2192\u300c3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d<\/li>\n<li>\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052\uff1a\u4f8b\uff09\u6700\u9ad8\u7a0e\u738750\uff05\u219255\uff05<\/li>\n<\/ul>\n<p>\uff082\uff09\u6e1b\u7a0e<\/p>\n<ul>\n<li>\u672a\u6210\u5e74\u63a7\u9664\u3068\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052<\/li>\n<li>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u62e1\u5927<\/li>\n<\/ul>\n<h2 id=\"20\">\u307e\u3068\u3081<\/h2>\n<p>2015\u5e74\u5ea6\u304b\u3089\u306e\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u306f\u5c11\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u6539\u6b63\u524d\u3068\u540c\u3058\u3088\u3046\u306b\u9752\u8272\u6b20\u640d\u91d1\u304c\u5168\u984d\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002\u3080\u3057\u308d\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052\u306a\u3069\u306e\u8ca1\u653f\u5065\u5168\u5316\u306b\u4f34\u3046\u5897\u7a0e\u9805\u76ee\u306b\u6ce8\u8996\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u8003URL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/c01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/c01.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei16\/01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei16\/01.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei15\/01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei15\/01.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian16\/zeiseian16.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian16\/zeiseian16.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/zeicho\/2018\/30zen17kai1.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/zeicho\/2018\/30zen17kai1.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5927-2.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5927-2.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/aramashi\/pdf\/02.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/aramashi\/pdf\/02.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u7d4c\u6e08\u653f\u7b56\u306e\u4e00\u74b0\u3068\u3057\u3066\u30012015\u5e74\u5ea6\u304b\u3089\u6cd5\u4eba\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u3092\u6bb5\u968e\u7684\u306b\u5909\u3048\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305f\u3068\u3048\u540c\u3058\u696d\u7e3e\u3067\u3082\u7d0d\u7a0e\u984d\u304c\u6539\u6b63\u524d\u3088\u308a\u3082\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u3053\u3067\u30012015\u5e74\u304b\u3089\u306e\u6539\u6b63\u306e\u76ee\u7684\u3084\u5185\u5bb9\u3001\u4f1a\u793e\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002 2015\u5e74\u5ea6\u304b\u3089\u306e\u6cd5\u4eba\u8ab2\u7a0e\u306e\u6539\u6b63\u3068\u306f 2015\u5e74\u5ea6\u304b [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":305326,"template":"","meta":{"_acf_changed":false,"footnotes":""},"money_ct":[55],"writer":[102],"common_tags":[875],"class_list":["post-201337","money","type-money","status-publish","has-post-thumbnail","hentry","money_ct-zeikin","writer-abe","common_tags-875","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/201337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money"}],"about":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/types\/money"}],"author":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/201337\/revisions"}],"predecessor-version":[{"id":305325,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/201337\/revisions\/305325"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/305326"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=201337"}],"wp:term":[{"taxonomy":"money_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money_ct?post=201337"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=201337"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=201337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}