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class=\"calc03\">100\u4e07\u5186\u00d725\uff05\uff1d25\u4e07\u5186<\/p>\n<p>\u203b\u4e2d\u5c0f\u4f01\u696d\u306e\u7bc4\u56f2<\/p>\n<p>\u6b21\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u304c\u4e2d\u5c0f\u4f01\u696d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>(1)\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\uff08\u5927\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3092\u9664\u304f\uff09<\/p>\n<p>(2)\u5f93\u696d\u54e1\u306e\u6570\u304c1,000\u4eba\u4ee5\u4e0b\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u307e\u305f\u306f\u8cc7\u672c\u91d1\u304c\u5b58\u5728\u3057\u306a\u3044\u6cd5\u4eba<\/p>\n<p>&nbsp;<\/p>\n<p>\u203b\u56fd\u5185\u96c7\u7528\u8005\u306e\u7bc4\u56f2<\/p>\n<p>\u56fd\u5185\u3067\u306e\u96c7\u7528\u5951\u7d04\u306b\u57fa\u3065\u304f\u5f93\u696d\u54e1\u306e\u3046\u3061\u3001\u6b21\u306e\u4eba\u3092\u9664\u3044\u305f\u4eba\u304c\u56fd\u5185\u96c7\u7528\u8005\u306e\u7bc4\u56f2\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>(1)\u5f79\u54e1\u3068\u306e\u7279\u6b8a\u95a2\u4fc2\u8005<\/p>\n<p>\u7279\u6b8a\u95a2\u4fc2\u8005\u3068\u306f\u89aa\u65cf\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u89aa\u65cf\u306e\u7bc4\u56f2\u306f6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u3001\u914d\u5076\u8005\u30013\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>(2)\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1<\/p>\n<p>\u5f93\u696d\u54e1\u306e\u7acb\u5834\u306e\u3046\u3061\u3001\u5f79\u54e1\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u30fb<\/p>\n<h3>\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u304c\u53d7\u3051\u3089\u308c\u308b\u6761\u4ef6<\/h3>\n<p>\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u3067\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u6761\u4ef6\u306f\u4e2d\u5c0f\u4f01\u696d\u3068\u5927\u4f01\u696d\u3067\u306f\u82e5\u5e72\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u6761\u4ef6\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>(1)\u4e2d\u5c0f\u4f01\u696d<\/h4>\n<p>\u6b21\u306e2\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u2460\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u7dcf\u984d\u304c\u524d\u5e74\u5ea6\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>\u2461\u56fd\u5185\u96c7\u7528\u8005\u4e00\u4eba\u5f53\u305f\u308a\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u5e74\u5ea6\u6bd4\u30671.5\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<h4>(2)\u5927\u4f01\u696d<\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u3088\u308a\u3082\u6761\u4ef6\u306f\u53b3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u6b21\u306e3\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u2460\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u7dcf\u984d\u304c\u524d\u5e74\u5ea6\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>\u2461\u56fd\u5185\u96c7\u7528\u8005\u4e00\u4eba\u5f53\u305f\u308a\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u5e74\u5ea6\u6bd4\u30673\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p>\u2462\u56fd\u5185\u8a2d\u5099\u6295\u8cc7\u984d\uff08\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u8cc7\u7523\uff09\u304c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u7dcf\u984d\u306e90\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/p>\n<h3>\u7a0e\u984d\u63a7\u9664\u304c\u4e0a\u4e57\u305b\u3067\u304d\u308b\u6761\u4ef6<\/h3>\n<h4>\uff081\uff09\u4e2d\u5c0f\u4f01\u696d<\/h4>\n<p>\u56fd\u5185\u96c7\u7528\u8005\u4e00\u4eba\u5f53\u305f\u308a\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u5e74\u5ea6\u6bd4\u30672.5\uff05\u4ee5\u4e0a\u306b\u9650\u308a\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u2460\u6559\u80b2\u8a13\u7df4\u8cbb\u304c\u5bfe\u524d\u5e74\u5ea6\u6bd410\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p>\u2461\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306b\u57fa\u3065\u304f\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u7d4c\u55b6\u529b\u5411\u4e0a\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<h4>\uff082\uff09\u5927\u4f01\u696d<\/h4>\n<p>\u6559\u80b2\u8a13\u7df4\u8cbb\u304c\u524d\u5e74\u5ea6\u3001\u524d\u3005\u5e74\u5ea6\u306e2\u671f\u5206\u3092\u5e73\u5747\u3057\u305f\u91d1\u984d\u3068\u6bd4\u8f03\u3057\u306620\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<h2>\u6559\u80b2\u8a13\u7df4\u8cbb\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u306b\u3088\u308a\u4e0a\u4e57\u305b\u5206\u306e\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c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class=\"kyocho\">\u56fd\u5185\u96c7\u7528\u8005\u306b\u9650\u5b9a<\/span>\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6cd5\u4eba\u304c\u7814\u4fee\u8cbb\u3092\u8ca0\u62c5\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u56fd\u5185\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u8cbb\u7528\u306a\u3089\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u6559\u80b2\u8a13\u7df4\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6d77\u5916\u652f\u5e97\u306a\u3069\u56fd\u5916\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u8cbb\u7528\u306a\u3089\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u8a08\u7b97\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u5177\u4f53\u7684\u306a\u7bc4\u56f2<\/h3>\n<p>\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u7bc4\u56f2\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u305d\u306e\u6cd5\u4eba\u304c\u81ea\u3089\u884c\u3046\u6559\u80b2\u8a13\u7df4\u8cbb<\/h4>\n<p>\u6559\u80b2\u3001\u8a13\u7df4\u3001\u7814\u4fee\u3001\u8b1b\u7fd2\u306a\u3069\u306e\u5916\u90e8\u8b1b\u5e2b\u8b1d\u91d1\u3001\u7814\u4fee\u6240\u306a\u3069\u5916\u90e8\u65bd\u8a2d\u306e\u4f7f\u7528\u6599\u306e\u8cbb\u7528\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4>(2)\u5916\u90e8\u59d4\u8a17\u3057\u3066\u6559\u80b2\u8a13\u7df4\u7b49\u3092\u884c\u308f\u305b\u308b\u5834\u5408\u306e\u59d4\u8a17\u8cbb<\/h4>\n<h4>(3)\u5916\u90e8\u7814\u4fee\u306b\u53c2\u52a0\u3055\u305b\u308b\u5834\u5408\u306e\u53c2\u52a0\u8cbb\u7528<\/h4>\n<h2>\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u7279\u306b<span class=\"kyocho\">\u4e2d\u5c0f\u4f01\u696d\u306f\u7a0e\u984d\u63a7\u9664\u306e\u53d7\u3051\u3089\u308c\u308b\u91d1\u984d\u3068\u6761\u4ef6\u304c\u7de9\u304f<\/span>\u306a\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u6b21\u306e\u6ce8\u610f\u70b9\u3092\u77e5\u3089\u306a\u3044\u3068\u601d\u308f\u306c\u843d\u3068\u3057\u7a74\u304c\u5f85\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5927\u524d\u63d0<\/h3>\n<p>\u305d\u3082\u305d\u3082\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u306f\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5927\u524d\u63d0\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u5358\u306b\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u7dcf\u984d\u304c\u524d\u5e74\u6bd4\u4ee5\u4e0a\u3060\u3051\u3067\u306f\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u7279\u306b\u65b0\u898f\u958b\u696d\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u306f\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u3001\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u958b\u696d\u3057\u305f\u5834\u5408\u3001\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u500b\u4eba\u4e8b\u696d\u4e3b<\/h4>\n<p>\u24603\u670815\u65e5\u307e\u3067\u306b\u958b\u696d\u3057\u305f\u5834\u5408\uff1a\u305d\u306e\u5e74\u306e3\u670815\u65e5<br \/>\n\u24613\u670816\u65e5\u4ee5\u964d\u306b\u958b\u696d\u3057\u305f\u5834\u5408\uff1a\u958b\u696d\u65e5\u304b\u30892\u30ab\u6708\u4ee5\u5185<\/p>\n<h4>(2)\u6cd5\u4eba<\/h4>\n<p>\u2460\u8a2d\u7acb\u306e\u65e5\u304b\u30893\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\uff08\u8a2d\u7acb\u65e5\u304c9\u67081\u65e5\u306e\u5834\u5408\u3001\u63d0\u51fa\u671f\u9650\u306f11\u670830\u65e5\uff09<br 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class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u8003\u6587\u732e\u30fbURL<\/p>\n<ul>\n<li><a href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/30taikou_03.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/30taikou_03.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5927.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5927.htm<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u3082\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002\u4f01\u696d\u306e\u8cc3\u4e0a\u3052\u3092\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3059\u308b\u512a\u9047\u7a0e\u5236\u3067\u3042\u308a\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u5f93\u696d\u54e1\u306b\u6559\u80b2\u8a13\u7df4\u3092\u65bd\u3059\u3068\u3055\u3089\u306b\u7bc0\u7a0e\u52b9\u679c\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u306e\u30a2\u30a6\u30c8\u30e9\u30a4\u30f3\u3068\u6559\u80b2\u8a13\u7df4\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002 \u305d\u3082\u305d\u3082\u6240\u5f97\u62e1\u5927\u7a0e\u5236\u3068 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":305667,"template":"","meta":{"_acf_changed":false,"footnotes":""},"money_ct":[],"writer":[102],"common_tags":[875],"class_list":["post-201519","money","type-money","status-publish","has-post-thumbnail","hentry","writer-abe","common_tags-875","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/201519","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\/201519\/revisions"}],"predecessor-version":[{"id":305506,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/201519\/revisions\/305506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/305667"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=201519"}],"wp:term":[{"taxonomy":"money_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money_ct?post=201519"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=201519"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=201519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}