{"id":12270,"date":"2021-05-03T18:58:02","date_gmt":"2021-05-03T09:58:02","guid":{"rendered":"https:\/\/homeee.jp\/column\/?p=12270"},"modified":"2026-09-10T19:13:25","modified_gmt":"2026-09-10T10:13:25","slug":"fudosan-tousi-moukaranai","status":"publish","type":"post","link":"https:\/\/homeee.jp\/knowledge\/fudosan-tousi-moukaranai\/","title":{"rendered":"\u4e0d\u52d5\u7523\u6295\u8cc7\u306f\u5132\u304b\u3089\u306a\u3044\uff1f6\u3064\u306e\u7406\u7531\u3068\u53ce\u652f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3001\u8cfc\u5165\u524d\u306e\u5224\u65ad\u57fa\u6e96"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u5229\u76ca\u304c\u51fa\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5bb6\u8cc3\u53ce\u5165\u3060\u3051\u3067\u306f\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002\u8cfc\u5165\u4fa1\u683c\u3001\u7a7a\u5ba4\u671f\u9593\u3001\u7dad\u6301\u8cbb\u3001\u30ed\u30fc\u30f3\u8fd4\u6e08\u3001\u58f2\u5374\u6642\u306e\u624b\u53d6\u308a\u307e\u3067\u542b\u3081\u3066\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8868\u9762\u5229\u56de\u308a\u304c\u9ad8\u304f\u3066\u3082\u3001\u7d4c\u8cbb\u3084\u8fd4\u6e08\u3092\u5dee\u3057\u5f15\u304f\u3068\u624b\u5143\u306e\u304a\u91d1\u304c\u6e1b\u308b\u7269\u4ef6\u306f\u3042\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u5bb6\u8cc3\u53ce\u5165\u304b\u3089\u652f\u51fa\u3092\u8cc4\u3044\u3001\u58f2\u5374\u307e\u3067\u542b\u3081\u3066\u5229\u76ca\u3092\u78ba\u4fdd\u3067\u304d\u308b\u6761\u4ef6\u306a\u3089\u3001\u6295\u8cc7\u3092\u691c\u8a0e\u3059\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u300c\u4e0d\u52d5\u7523\u6295\u8cc7\u306f\u5132\u304b\u3089\u306a\u3044\u300d\u3068\u8a00\u308f\u308c\u308b\u7406\u7531\u3092\u3001\u53ce\u652f\u306e\u4ed5\u7d44\u307f\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002\u4eee\u5b9a\u306e\u6761\u4ef6\u306b\u3088\u308b\u8a08\u7b97\u4f8b\u3068\u3001\u8cfc\u5165\u524d\u306b\u53d6\u308a\u5bc4\u305b\u305f\u3044\u8cc7\u6599\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002\u300c\u5132\u304b\u308b\u3068\u8a00\u308f\u308c\u305f\u304b\u3089\u8cb7\u3046\u300d\u300c\u5132\u304b\u3089\u306a\u3044\u3068\u805e\u3044\u305f\u304b\u3089\u3084\u3081\u308b\u300d\u3068\u6c7a\u3081\u308b\u524d\u306b\u3001\u81ea\u5206\u3067\u5224\u65ad\u3067\u304d\u308b\u6570\u5b57\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n<div class=\"pointbox\"><div class=\"box-title\">\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/div><div class=\"box-content\">\u25cf \u5bb6\u8cc3\u53ce\u5165\u30fb\u5229\u76ca\u30fb\u624b\u6b8b\u308a\u306e\u9055\u3044<br \/>\n\u25cf \u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u5229\u76ca\u304c\u51fa\u306b\u304f\u304f\u306a\u308b6\u3064\u306e\u7406\u7531<br \/>\n\u25cf \u7a7a\u5ba4\u30fb\u4fee\u7e55\u30fb\u501f\u5165\u91d1\u5229\u306b\u3088\u308b\u5e74\u9593\u53ce\u652f\u306e\u5909\u5316<br \/>\n\u25cf \u7bc0\u7a0e\u30fb\u56e3\u4fe1\u30fb\u76f8\u7d9a\u5bfe\u7b56\u3092\u5224\u65ad\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<br \/>\n\u25cf \u8cfc\u5165\u524d\u306b\u78ba\u8a8d\u3059\u308b\u8cc7\u6599\u3068\u3001\u8cfc\u5165\u3092\u898b\u9001\u308b\u5224\u65ad\u57fa\u6e96<br \/>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6295\u8cc7\u306f\u5132\u304b\u3089\u306a\u3044\uff1f\u307e\u305a\u300c\u5229\u76ca\u300d\u3068\u300c\u624b\u6b8b\u308a\u300d\u3092\u5206\u3051\u3066\u8003\u3048\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u6295\u8cc7\u306f\u3001\u5bb6\u8cc3\u3092\u53d7\u3051\u53d6\u308c\u3070\u305d\u306e\u5168\u984d\u304c\u5229\u76ca\u306b\u306a\u308b\u6295\u8cc7\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7a0e\u52d9\u4e0a\u306e\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u3001\u30ed\u30fc\u30f3\u8fd4\u6e08\u306a\u3069\u306b\u3088\u3063\u3066\u73fe\u91d1\u304c\u6e1b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cfc\u5165\u3092\u691c\u8a0e\u3059\u308b\u3068\u304d\u306f\u3001\u6b21\u306e3\u3064\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u78ba\u8a8d\u3059\u308b\u6570\u5b57<\/th><th>\u4f55\u3092\u8868\u3059\u304b<\/th><th>\u5224\u65ad\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/th><\/tr><\/thead><tbody><tr><td>\u5bb6\u8cc3\u53ce\u5165<\/td><td>\u5165\u5c45\u8005\u304b\u3089\u53d7\u3051\u53d6\u308b\u8cc3\u6599\u306a\u3069<\/td><td>\u7a7a\u5ba4\u3084\u6ede\u7d0d\u3092\u8003\u616e\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/td><\/tr><tr><td>\u4e0d\u52d5\u7523\u6240\u5f97<\/td><td>\u7a0e\u52d9\u4e0a\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d<\/td><td>\u73fe\u91d1\u306e\u5897\u6e1b\u3068\u306f\u4e00\u81f4\u3057\u306a\u3044<\/td><\/tr><tr><td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td><td>\u5165\u3063\u3066\u304f\u308b\u73fe\u91d1\u304b\u3089\u3001\u5b9f\u969b\u306e\u652f\u51fa\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d<\/td><td>\u30ed\u30fc\u30f3\u306e\u5143\u91d1\u8fd4\u6e08\u3082\u652f\u51fa\u306b\u542b\u3081\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306f\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u300c\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3059\u308b\u3082\u306e\u300d\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u640d\u5bb3\u4fdd\u967a\u6599\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u4fee\u7e55\u8cbb\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u6df7\u540c\u3057\u3084\u3059\u3044\u306e\u304c\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u30ed\u30fc\u30f3\u8fd4\u6e08\u3067\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u5efa\u7269\u306a\u3069\u306e\u53d6\u5f97\u8cbb\u3092\u5404\u5e74\u306b\u914d\u5206\u3059\u308b\u3082\u306e\u3067\u3001\u8a08\u4e0a\u3059\u308b\u5e74\u306b\u540c\u984d\u306e\u73fe\u91d1\u3092\u652f\u6255\u3046\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u30ed\u30fc\u30f3\u306e\u5143\u91d1\u8fd4\u6e08\u306f\u73fe\u91d1\u652f\u51fa\u3067\u3059\u304c\u3001\u305d\u306e\u8fd4\u6e08\u984d\u81ea\u4f53\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bce\u5e74\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5e74\u9593\u306e\u7a0e\u5f15\u524d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc = \u5b9f\u969b\u306e\u5e74\u9593\u5bb6\u8cc3\u53ce\u5165 \u2212 \u5e74\u9593\u306e\u904b\u55b6\u652f\u51fa \u2212 \u5e74\u9593\u30ed\u30fc\u30f3\u8fd4\u6e08\u984d\uff08\u5143\u91d1\uff0b\u5229\u606f\uff09<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u306e\u300c\u904b\u55b6\u652f\u51fa\u300d\u306b\u306f\u3001\u7ba1\u7406\u8cbb\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u4fdd\u967a\u6599\u3001\u652f\u6255\u3063\u305f\u4fee\u7e55\u8cbb\u306a\u3069\u3092\u542b\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u542b\u3081\u307e\u305b\u3093\u3002\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u7b49\u306f\u5225\u9014\u8a08\u7b97\u3057\u3066\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u8cfc\u5165\u6642\u3084\u58f2\u5374\u6642\u306e\u8cc7\u91d1\u53ce\u652f\u3082\u5225\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6295\u8cc7\u304c\u5132\u304b\u3089\u306a\u3044\u3068\u8a00\u308f\u308c\u308b6\u3064\u306e\u7406\u7531<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u76ca\u304c\u51fa\u306b\u304f\u304f\u306a\u308b\u539f\u56e0\u306f\u3001\u7269\u4ef6\u306e\u53ce\u5165\u306b\u5bfe\u3057\u3066\u8cfc\u5165\u8cbb\u7528\u3084\u4fdd\u6709\u4e2d\u306e\u652f\u51fa\u304c\u5927\u304d\u3044\u3053\u3068\u3067\u3059\u3002\u6b21\u306e6\u3064\u306e\u8996\u70b9\u304b\u3089\u3001\u53ce\u652f\u8a08\u753b\u306b\u898b\u843d\u3068\u3057\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7406\u7531<\/th><th>\u53ce\u652f\u3078\u306e\u5f71\u97ff<\/th><th>\u8cfc\u5165\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3082\u306e<\/th><\/tr><\/thead><tbody><tr><td>\u8cfc\u5165\u4fa1\u683c\u3068\u521d\u671f\u8cbb\u7528\u304c\u9ad8\u3044<\/td><td>\u6295\u3058\u305f\u8cc7\u91d1\u306b\u5bfe\u3059\u308b\u53ce\u76ca\u6027\u304c\u4e0b\u304c\u308b<\/td><td>\u58f2\u8cb7\u4fa1\u683c\u3001\u8cfc\u5165\u8af8\u8cbb\u7528\u306e\u660e\u7d30\u3001\u6bd4\u8f03\u53ef\u80fd\u306a\u53d6\u5f15\u4e8b\u4f8b<\/td><\/tr><tr><td>\u7a7a\u5ba4\u3084\u5bb6\u8cc3\u4e0b\u843d\u3092\u898b\u8fbc\u3093\u3067\u3044\u306a\u3044<\/td><td>\u60f3\u5b9a\u3057\u305f\u5bb6\u8cc3\u304c\u5165\u3089\u306a\u3044<\/td><td>\u8cc3\u8cb8\u501f\u5951\u7d04\u3001\u5165\u9000\u53bb\u5c65\u6b74\u3001\u5468\u8fba\u306e\u8cc3\u6599\u60c5\u5831<\/td><\/tr><tr><td>\u7ba1\u7406\u30fb\u4fee\u7e55\u306a\u3069\u306e\u652f\u51fa\u3092\u898b\u843d\u3068\u3057\u3066\u3044\u308b<\/td><td>\u5bb6\u8cc3\u304c\u5909\u308f\u3089\u306a\u304f\u3066\u3082\u624b\u6b8b\u308a\u304c\u6e1b\u308b<\/td><td>\u7ba1\u7406\u660e\u7d30\u3001\u4fee\u7e55\u5c65\u6b74\u3001\u4eca\u5f8c\u306e\u5de5\u4e8b\u8a08\u753b<\/td><\/tr><tr><td>\u30ed\u30fc\u30f3\u8fd4\u6e08\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/td><td>\u904b\u55b6\u53ce\u652f\u304c\u9ed2\u5b57\u3067\u3082\u73fe\u91d1\u304c\u4e0d\u8db3\u3059\u308b<\/td><td>\u8fd4\u6e08\u4e88\u5b9a\u8868\u3001\u91d1\u5229\u6761\u4ef6\u3001\u91d1\u5229\u898b\u76f4\u3057\u306e\u898f\u5b9a<\/td><\/tr><tr><td>\u7bc0\u7a0e\u52b9\u679c\u3092\u5229\u76ca\u3068\u6df7\u540c\u3057\u3066\u3044\u308b<\/td><td>\u7a0e\u8ca0\u62c5\u304c\u6e1b\u3063\u3066\u3082\u6295\u8cc7\u5168\u4f53\u3067\u306f\u640d\u5931\u306b\u306a\u308b<\/td><td>\u7a0e\u5f15\u524d\u5f8c\u306e\u53ce\u652f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u6839\u62e0<\/td><\/tr><tr><td>\u58f2\u5374\u6642\u306e\u53ce\u652f\u3092\u8003\u3048\u3066\u3044\u306a\u3044<\/td><td>\u4fdd\u6709\u4e2d\u306e\u9ed2\u5b57\u3092\u58f2\u5374\u640d\u304c\u4e0a\u56de\u308b<\/td><td>\u60f3\u5b9a\u58f2\u5374\u4fa1\u683c\u3001\u58f2\u5374\u8cbb\u7528\u3001\u58f2\u5374\u6642\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u8cfc\u5165\u4fa1\u683c\u3068\u521d\u671f\u8cbb\u7528\u304c\u9ad8\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u5bb6\u8cc3\u3092\u5f97\u3089\u308c\u308b\u7269\u4ef6\u3067\u3082\u3001\u8cfc\u5165\u306b\u304b\u304b\u308b\u91d1\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u3001\u6295\u3058\u305f\u8cc7\u91d1\u306b\u5bfe\u3059\u308b\u53ce\u76ca\u6027\u306f\u4e0b\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u8a8d\u3059\u308b\u306e\u306f\u7269\u4ef6\u4fa1\u683c\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u767b\u8a18\u95a2\u4fc2\u8cbb\u7528\u3001\u878d\u8cc7\u95a2\u4fc2\u8cbb\u7528\u3001\u53d6\u5f97\u6642\u306e\u7a0e\u91d1\u306a\u3069\u3001\u8cfc\u5165\u306b\u4f34\u3046\u652f\u51fa\u3082\u4e00\u89a7\u306b\u3057\u307e\u3059\u3002\u8cfc\u5165\u76f4\u5f8c\u306b\u8a2d\u5099\u4ea4\u63db\u3084\u4fee\u7e55\u304c\u5fc5\u8981\u306a\u3089\u3001\u305d\u306e\u91d1\u984d\u3082\u8cc7\u91d1\u8a08\u753b\u306b\u52a0\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca9\u58f2\u8cc7\u6599\u306e\u6708\u3005\u306e\u53ce\u652f\u304c\u9ed2\u5b57\u3067\u3082\u3001\u521d\u671f\u8cbb\u7528\u307e\u3067\u56de\u53ce\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u7269\u4ef6\u4fa1\u683c\u3068\u8cfc\u5165\u8af8\u8cbb\u7528\u3092\u5206\u3051\u3066\u63d0\u793a\u3057\u3066\u3082\u3089\u3044\u3001\u3069\u306e\u91d1\u984d\u3092\u57fa\u6e96\u306b\u5229\u56de\u308a\u304c\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u7a7a\u5ba4\u3084\u5bb6\u8cc3\u4e0b\u843d\u3092\u898b\u8fbc\u3093\u3067\u3044\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e80\u5ba4\u60f3\u5b9a\u306e\u5bb6\u8cc3\u53ce\u5165\u306f\u3001\u5c06\u6765\u306e\u5165\u91d1\u3092\u4fdd\u8a3c\u3059\u308b\u6570\u5b57\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9000\u53bb\u304b\u3089\u6b21\u306e\u5165\u5c45\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u3063\u305f\u308a\u3001\u52df\u96c6\u5bb6\u8cc3\u3092\u898b\u76f4\u3057\u305f\u308a\u3059\u308b\u3068\u3001\u5e74\u9593\u53ce\u5165\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1\u5ba4\u3060\u3051\u3092\u6240\u6709\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u90e8\u5c4b\u304c\u7a7a\u5ba4\u306e\u9593\u306f\u5f53\u8a72\u7269\u4ef6\u306e\u5bb6\u8cc3\u53ce\u5165\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u30ed\u30fc\u30f3\u8fd4\u6e08\u3084\u7ba1\u7406\u95a2\u4fc2\u306e\u652f\u6255\u3044\u304c\u7d9a\u304f\u6761\u4ef6\u306a\u3089\u3001\u624b\u5143\u8cc7\u91d1\u304b\u3089\u88dc\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u8a8d\u3057\u305f\u3044\u306e\u306f\u3001\u73fe\u5728\u306e\u5165\u5c45\u72b6\u6cc1\u3060\u3051\u3067\u306a\u304f\u3001\u904e\u53bb\u306e\u7a7a\u5ba4\u671f\u9593\u3068\u8cc3\u6599\u306e\u5909\u5316\u3067\u3059\u3002\u5468\u8fba\u7269\u4ef6\u3068\u6bd4\u3079\u308b\u969b\u3082\u3001\u99c5\u304b\u3089\u306e\u8ddd\u96e2\u3001\u7bc9\u5e74\u6570\u3001\u9762\u7a4d\u3001\u8a2d\u5099\u306a\u3069\u306e\u6761\u4ef6\u3092\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002\u52df\u96c6\u8cc3\u6599\u3068\u3001\u5b9f\u969b\u306b\u5951\u7d04\u3055\u308c\u305f\u8cc3\u6599\u306f\u533a\u5225\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u7ba1\u7406\u30fb\u4fee\u7e55\u306a\u3069\u306e\u652f\u51fa\u3092\u898b\u843d\u3068\u3057\u3066\u3044\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bb6\u8cc3\u53ce\u5165\u304c\u60f3\u5b9a\u3069\u304a\u308a\u3067\u3082\u3001\u7ba1\u7406\u8cbb\u3084\u4fee\u7e55\u8cbb\u304c\u5897\u3048\u308b\u3068\u624b\u6b8b\u308a\u306f\u6e1b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ce\u652f\u8a08\u753b\u306b\u306f\u3001\u6bce\u6708\u306e\u5b9a\u984d\u652f\u51fa\u306b\u52a0\u3048\u3001\u9000\u53bb\u6642\u306e\u539f\u72b6\u56de\u5fa9\u3001\u5165\u5c45\u8005\u52df\u96c6\u3001\u8a2d\u5099\u4ea4\u63db\u306a\u3069\u306e\u4e0d\u5b9a\u671f\u306a\u652f\u51fa\u3092\u53cd\u6620\u3057\u307e\u3059\u3002\u533a\u5206\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u306f\u7ba1\u7406\u7d44\u5408\u3078\u306e\u7ba1\u7406\u8cbb\u30fb\u4fee\u7e55\u7a4d\u7acb\u91d1\u3068\u3001\u8cc3\u8cb8\u7ba1\u7406\u4f1a\u793e\u3078\u306e\u7ba1\u7406\u59d4\u8a17\u6599\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u3001\u4fee\u7e55\u7a4d\u7acb\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3053\u3068\u3060\u3051\u3067\u3001\u81ea\u5206\u306e\u90e8\u5c4b\u306e\u8a2d\u5099\u4ea4\u63db\u8cbb\u7528\u307e\u3067\u8cc4\u3048\u308b\u3068\u306f\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002\u8ca0\u62c5\u7bc4\u56f2\u3092\u898f\u7d04\u3084\u5951\u7d04\u3067\u78ba\u8a8d\u3057\u3001\u5c02\u6709\u90e8\u5206\u306e\u4fee\u7e55\u8cbb\u7528\u3082\u898b\u8fbc\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4eca\u5e74\u304b\u304b\u3089\u306a\u304b\u3063\u305f\u8cbb\u7528\u300d\u3092\u9577\u671f\u8a08\u753b\u304b\u3089\u9664\u5916\u3059\u308b\u3068\u3001\u4fee\u7e55\u304c\u767a\u751f\u3059\u308b\u5e74\u306e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u307e\u3059\u3002\u4fee\u7e55\u5c65\u6b74\u3084\u70b9\u691c\u7d50\u679c\u3092\u78ba\u8a8d\u3057\u3001\u5de5\u4e8b\u9805\u76ee\u3054\u3068\u306b\u6642\u671f\u3068\u8cbb\u7528\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u30ed\u30fc\u30f3\u8fd4\u6e08\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7269\u4ef6\u306e\u904b\u55b6\u53ce\u652f\u304c\u9ed2\u5b57\u3067\u3082\u3001\u305d\u3053\u304b\u3089\u30ed\u30fc\u30f3\u306e\u5143\u91d1\u3068\u5229\u606f\u3092\u652f\u6255\u3046\u3068\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u8d64\u5b57\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u5165\u91d1\u984d\u30fb\u91d1\u5229\u30fb\u8fd4\u6e08\u671f\u9593\u306b\u3088\u3063\u3066\u6bce\u6708\u306e\u8fd4\u6e08\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u7269\u4ef6\u306e\u5229\u56de\u308a\u3060\u3051\u3067\u8fd4\u6e08\u4f59\u529b\u3092\u5224\u65ad\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u5909\u52d5\u91d1\u5229\u306e\u5834\u5408\u306f\u3001\u9069\u7528\u91d1\u5229\u3084\u8fd4\u6e08\u984d\u304c\u3069\u306e\u6761\u4ef6\u3067\u898b\u76f4\u3055\u308c\u308b\u306e\u304b\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u5165\u671f\u9593\u3092\u9577\u304f\u3059\u308b\u3068\u6bce\u6708\u306e\u8fd4\u6e08\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u58f2\u5374\u4e88\u5b9a\u6642\u70b9\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3082\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u6bce\u6708\u306e\u624b\u6b8b\u308a\u3068\u3001\u58f2\u5374\u6642\u306b\u8fd4\u6e08\u3059\u308b\u91d1\u984d\u3092\u30bb\u30c3\u30c8\u3067\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u7bc0\u7a0e\u52b9\u679c\u3092\u5229\u76ca\u3068\u6df7\u540c\u3057\u3066\u3044\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u91d1\u304c\u6e1b\u308b\u3053\u3068\u3068\u3001\u6295\u8cc7\u3067\u304a\u91d1\u304c\u5897\u3048\u308b\u3053\u3068\u306f\u5225\u3067\u3059\u3002\u7a0e\u52d9\u4e0a\u306e\u8d64\u5b57\u304c\u751f\u3058\u3066\u3082\u3001\u6e1b\u7a0e\u5206\u3088\u308a\u5b9f\u969b\u306e\u6301\u3061\u51fa\u3057\u304c\u5927\u304d\u3051\u308c\u3070\u3001\u624b\u5143\u8cc7\u91d1\u306f\u6e1b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u640d\u5931\u3092\u4ed6\u306e\u6240\u5f97\u3068\u901a\u7b97\u3067\u304d\u308b\u5834\u5408\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u571f\u5730\u53d6\u5f97\u306e\u305f\u3081\u306e\u501f\u5165\u91d1\u5229\u5b50\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306a\u3069\u3001\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u3060\u3051\u3067\u3001\u3042\u3089\u3086\u308b\u8d64\u5b57\u3092\u901a\u7b97\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1391.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u8d64\u5b57\u306e\u3068\u304d\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306e\u901a\u7b97\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cfc\u5165\u306e\u5224\u65ad\u3067\u306f\u3001\u7bc0\u7a0e\u52b9\u679c\u3092\u542b\u3081\u308b\u524d\u306e\u53ce\u652f\u3092\u78ba\u8a8d\u3057\u3001\u305d\u306e\u3046\u3048\u3067\u81ea\u5206\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3092\u53cd\u6620\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u308b\u5fc5\u8981\u7d4c\u8cbb\u304c\u5909\u308f\u308b\u5c06\u6765\u306e\u5e74\u3082\u542b\u3081\u3001\u7a0e\u5f15\u5f8c\u306e\u624b\u6b8b\u308a\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u58f2\u5374\u6642\u306e\u53ce\u652f\u3092\u8003\u3048\u3066\u3044\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bce\u5e74\u306e\u5bb6\u8cc3\u53ce\u652f\u304c\u9ed2\u5b57\u3067\u3082\u3001\u58f2\u5374\u4fa1\u683c\u306e\u4e0b\u843d\u3084\u58f2\u5374\u8cbb\u7528\u306b\u3088\u3063\u3066\u3001\u6295\u8cc7\u5168\u4f53\u3067\u640d\u5931\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u5374\u6642\u306b\u306f\u3001\u58f2\u308c\u305f\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u624b\u5143\u306b\u6b8b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u58f2\u5374\u8cbb\u7528\u3068\u3001\u6b8b\u3063\u3066\u3044\u308b\u30ed\u30fc\u30f3\u306e\u8fd4\u6e08\u3092\u8003\u616e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u5374\u6642\u306e\u7a0e\u5f15\u524d\u624b\u53d6\u308a = \u58f2\u5374\u4fa1\u683c \u2212 \u58f2\u5374\u8cbb\u7528 \u2212 \u58f2\u5374\u6642\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u8cc7\u91d1\u53ce\u652f\u306e\u5f0f\u3067\u3042\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306f\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u3001\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u76f8\u5f53\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3092\u305d\u306e\u307e\u307e\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3252.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u53d6\u5f97\u8cbb\u3068\u306a\u308b\u3082\u306e\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cfc\u5165\u524d\u306b\u3001\u8907\u6570\u306e\u58f2\u5374\u4fa1\u683c\u3092\u7f6e\u3044\u305f\u8a66\u7b97\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u9ad8\u304f\u58f2\u308c\u308b\u524d\u63d0\u3067\u3057\u304b\u6210\u308a\u7acb\u305f\u306a\u3044\u8a08\u753b\u306f\u3001\u4fa1\u683c\u304c\u4e0b\u304c\u3063\u305f\u5834\u5408\u306e\u8ffd\u52a0\u8cc7\u91d1\u307e\u3067\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8868\u9762\u5229\u56de\u308a6%\u3067\u3082\u8d64\u5b57\u306b\u306a\u308b\uff1f\u53ce\u652f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8868\u9762\u5229\u56de\u308a\u304c\u540c\u3058\u3067\u3082\u3001\u7a7a\u5ba4\u30fb\u4fee\u7e55\u30fb\u501f\u5165\u6761\u4ef6\u304c\u5909\u308f\u308c\u3070\u624b\u6b8b\u308a\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u6761\u4ef6\u3092\u56fa\u5b9a\u3057\u305f\u4eee\u5b9a\u306e\u7269\u4ef6\u3067\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ee5\u4e0b\u306f\u4ed5\u7d44\u307f\u3092\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u4eee\u5b9a\u306e\u8a08\u7b97\u4f8b\u3067\u3059\u3002\u5b9f\u5728\u7269\u4ef6\u306e\u904b\u7528\u5b9f\u7e3e\u3001\u73fe\u5728\u306e\u76f8\u5834\u3001\u878d\u8cc7\u306e\u63d0\u793a\u6761\u4ef6\u3001\u5c06\u6765\u4e88\u6e2c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a08\u7b97\u306b\u4f7f\u3046\u6761\u4ef6<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u4eee\u5b9a\u3059\u308b\u6761\u4ef6<\/th><\/tr><\/thead><tbody><tr><td>\u7269\u4ef6<\/td><td>\u8cc3\u8cb8\u4f4f\u62381\u5ba4<\/td><\/tr><tr><td>\u7269\u4ef6\u4fa1\u683c<\/td><td>3,000\u4e07\u5186<\/td><\/tr><tr><td>\u8cfc\u5165\u8af8\u8cbb\u7528<\/td><td>210\u4e07\u5186<\/td><\/tr><tr><td>\u8cfc\u5165\u6642\u306e\u7dcf\u652f\u51fa<\/td><td>3,210\u4e07\u5186<\/td><\/tr><tr><td>\u501f\u5165\u91d1\u984d<\/td><td>2,400\u4e07\u5186<\/td><\/tr><tr><td>\u8cfc\u5165\u6642\u306e\u81ea\u5df1\u8cc7\u91d1<\/td><td>810\u4e07\u5186\u3002\u8cfc\u5165\u5f8c\u306e\u4e88\u5099\u8cc7\u91d1\u306f\u5225\u9014\u5fc5\u8981<\/td><\/tr><tr><td>\u5bb6\u8cc3<\/td><td>\u670815\u4e07\u5186\u3002\u5171\u76ca\u8cbb\u30fb\u793c\u91d1\u306a\u3069\u306e\u53ce\u5165\u306f\u8a08\u7b97\u5916<\/td><\/tr><tr><td>\u6e80\u5ba4\u6642\u306e\u5e74\u9593\u5bb6\u8cc3\u53ce\u5165<\/td><td>180\u4e07\u5186<\/td><\/tr><tr><td>\u901a\u5e38\u306e\u5e74\u9593\u904b\u55b6\u652f\u51fa<\/td><td>45\u4e07\u5186\u3002\u5404\u30b1\u30fc\u30b9\u3067\u540c\u984d\u3068\u4eee\u5b9a<\/td><\/tr><tr><td>\u901a\u5e38\u652f\u51fa\u306e\u5185\u8a33<\/td><td>\u8cc3\u8cb8\u7ba1\u7406\u59d4\u8a17\u65999\u4e07\u5186\u3001\u7ba1\u7406\u7d44\u5408\u3078\u306e\u7ba1\u7406\u8cbb\u30fb\u4fee\u7e55\u7a4d\u7acb\u91d124\u4e07\u5186\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u30fb\u4fdd\u967a\u659912\u4e07\u5186<\/td><\/tr><tr><td>\u57fa\u672c\u306e\u501f\u5165\u6761\u4ef6<\/td><td>\u5e74\u52292%\u300130\u5e74\u3001\u6bce\u6708\u306e\u5143\u5229\u5747\u7b49\u8fd4\u6e08\u3001\u30dc\u30fc\u30ca\u30b9\u8fd4\u6e08\u306a\u3057<\/td><\/tr><tr><td>\u8a08\u7b97\u5bfe\u8c61\u5916<\/td><td>\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u7b49\u3001\u901a\u5e38\u652f\u51fa\u306b\u542b\u3081\u3066\u3044\u306a\u3044\u52df\u96c6\u8cbb\u7528\u7b49\u3001\u5c06\u6765\u306e\u5927\u898f\u6a21\u4fee\u7e55\u3001\u58f2\u5374\u640d\u76ca<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4f8b\u306e\u8868\u9762\u5229\u56de\u308a\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>180\u4e07\u5186 \u00f7 3,000\u4e07\u5186 \u00d7 100 = 6.0%<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u904b\u55b6\u652f\u51fa\u3092\u5dee\u3057\u5f15\u304d\u3001\u8cfc\u5165\u8af8\u8cbb\u7528\u3082\u542b\u3081\u305f\u5229\u56de\u308a\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uff08180\u4e07\u5186 \u2212 45\u4e07\u5186\uff09\u00f7 3,210\u4e07\u5186 \u00d7 100 \u2252 4.21%<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f8c\u8005\u306f\u3001\u3053\u3053\u3067\u5b9a\u7fa9\u3057\u305f\u652f\u51fa\u3068\u8cfc\u5165\u7dcf\u984d\u306b\u3088\u308b\u5229\u56de\u308a\u3067\u3059\u3002\u30ed\u30fc\u30f3\u8fd4\u6e08\u3084\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u7b49\u306f\u542b\u307f\u307e\u305b\u3093\u3002\u300c\u5b9f\u8cea\u5229\u56de\u308a\u300d\u3068\u3044\u3046\u540d\u524d\u3060\u3051\u3067\u6bd4\u8f03\u305b\u305a\u3001\u5206\u5b50\u304b\u3089\u5f15\u304f\u8cbb\u7528\u3068\u3001\u5206\u6bcd\u306b\u5165\u308c\u308b\u8cfc\u5165\u8cbb\u7528\u3092\u305d\u308d\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a7a\u5ba4\u30fb\u4fee\u7e55\u30fb\u91d1\u5229\u306b\u3088\u308b\u5e74\u9593\u624b\u6b8b\u308a\u306e\u9055\u3044<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6bd4\u8f03\u3059\u308b\u30b1\u30fc\u30b9<\/th><th>\u5e74\u9593\u5bb6\u8cc3\u53ce\u5165<\/th><th>\u5e74\u9593\u904b\u55b6\u652f\u51fa<\/th><th>\u5e74\u9593\u8fd4\u6e08\u984d<\/th><th>\u7a0e\u5f15\u524d\u306e\u5e74\u9593\u624b\u6b8b\u308a<\/th><\/tr><\/thead><tbody><tr><td>A\uff1a\u6e80\u5ba4\u3001\u5e74\u52292%<\/td><td>180.0\u4e07\u5186<\/td><td>45.0\u4e07\u5186<\/td><td>\u7d04106.5\u4e07\u5186<\/td><td><strong>\u7d0428.5\u4e07\u5186<\/strong><\/td><\/tr><tr><td>B\uff1a1\u304b\u6708\u7a7a\u5ba4\u3001\u5e74\u52292%<\/td><td>165.0\u4e07\u5186<\/td><td>45.0\u4e07\u5186<\/td><td>\u7d04106.5\u4e07\u5186<\/td><td><strong>\u7d0413.5\u4e07\u5186<\/strong><\/td><\/tr><tr><td>C\uff1a1\u304b\u6708\u7a7a\u5ba4\uff0b\u8ffd\u52a0\u4fee\u7e5530\u4e07\u5186\u3001\u5e74\u52292%<\/td><td>165.0\u4e07\u5186<\/td><td>75.0\u4e07\u5186<\/td><td>\u7d04106.5\u4e07\u5186<\/td><td><strong>\u7d04\u221216.5\u4e07\u5186<\/strong><\/td><\/tr><tr><td>D\uff1a1\u304b\u6708\u7a7a\u5ba4\uff0b\u8ffd\u52a0\u4fee\u7e5530\u4e07\u5186\u3001\u5e74\u52293%<\/td><td>165.0\u4e07\u5186<\/td><td>75.0\u4e07\u5186<\/td><td>\u7d04121.4\u4e07\u5186<\/td><td><strong>\u7d04\u221231.4\u4e07\u5186<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u5165\u6761\u4ef6\u304c\u5e74\u52292%\u306e\u5834\u5408\u3001\u6708\u3005\u306e\u8fd4\u6e08\u984d\u306f\u7d048.87\u4e07\u5186\u3001\u5e74\u52293%\u306e\u5834\u5408\u306f\u7d0410.12\u4e07\u5186\u3067\u3059\u3002\u7aef\u6570\u51e6\u7406\u524d\u306e\u8fd4\u6e08\u984d\u304b\u3089\u5e74\u9593\u53ce\u652f\u3092\u8a08\u7b97\u3057\u3001\u8868\u3067\u306f\u4e07\u5186\u5358\u4f4d\u3067\u4e38\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u52293%\u306e\u30b1\u30fc\u30b9\u306f\u3001\u5f53\u521d\u304b\u3089\u501f\u5165\u91d1\u984d2,400\u4e07\u5186\u30fb\u8fd4\u6e08\u671f\u959330\u5e74\u30fb\u5e74\u52293%\u3067\u501f\u308a\u308b\u6bd4\u8f03\u6761\u4ef6\u3067\u3059\u3002\u501f\u5165\u9014\u4e2d\u306b\u91d1\u5229\u304c\u4e0a\u304c\u3063\u305f\u5834\u5408\u306e\u6b63\u78ba\u306a\u8fd4\u6e08\u984d\u306f\u3001\u6b8b\u9ad8\u30fb\u6b8b\u5b58\u671f\u9593\u30fb\u5951\u7d04\u4e0a\u306e\u898b\u76f4\u3057\u30eb\u30fc\u30eb\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a08\u7b97\u4f8b\u3067\u306f\u3001\u6e80\u5ba4\u306a\u3089\u5e74\u9593\u624b\u6b8b\u308a\u306f\u7d0428.5\u4e07\u5186\u3067\u3059\u304c\u30011\u304b\u6708\u306e\u7a7a\u5ba4\u3068\u8ffd\u52a0\u4fee\u7e55\u304c\u91cd\u306a\u308b\u3068\u8d64\u5b57\u306b\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u8868\u306b\u542b\u3081\u3066\u3044\u306a\u3044\u7a0e\u91d1\u3084\u52df\u96c6\u8cbb\u7528\u7b49\u304c\u3042\u308c\u3070\u3001\u5b9f\u969b\u306e\u624b\u6b8b\u308a\u306f\u305d\u306e\u5206\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u8a8d\u3059\u3079\u304d\u306a\u306e\u306f\u300c\u8868\u9762\u5229\u56de\u308a6%\u3060\u304b\u3089\u8cb7\u3048\u308b\u304b\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u7a7a\u5ba4\u3084\u4fee\u7e55\u304c\u767a\u751f\u3057\u3066\u3082\u3001\u5fc5\u8981\u306a\u652f\u6255\u3044\u3092\u7d9a\u3051\u3089\u308c\u308b\u304b\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-paragraph\">\u76f8\u7d9a\u7a0e\u306e\u4e0d\u52d5\u7523\u8a55\u4fa1\u306f\u3001\u5358\u7d14\u306b\u8cfc\u5165\u4fa1\u683c\u3092\u4f7f\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u306f\u3001\u571f\u5730\u306b\u306f\u8def\u7dda\u4fa1\u65b9\u5f0f\u3084\u500d\u7387\u65b9\u5f0f\u3001\u5bb6\u5c4b\u306b\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u4f7f\u3046\u65b9\u6cd5\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3084\u5bb6\u5c4b\u306f\u3001\u6a29\u5229\u95a2\u4fc2\u306b\u5fdc\u3058\u305f\u8abf\u6574\u304c\u3042\u308a\u307e\u3059\u3002<br>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u30012024\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u7b49\u3067\u53d6\u5f97\u3057\u305f\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306b\u306f\u3001\u533a\u5206\u6240\u6709\u88dc\u6b63\u7387\u3092\u7528\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7269\u4ef6\u306e\u7a2e\u985e\u3084\u53d6\u5f97\u6642\u70b9\u306a\u3069\u3092\u8e0f\u307e\u3048\u305f\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u6709\u671f\u9593\u304c\u9577\u304f\u306a\u308c\u3070\u81ea\u52d5\u7684\u306b\u76f8\u7d9a\u7a0e\u7387\u304c\u4e0b\u304c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u304c\u7ba1\u7406\u3092\u7d9a\u3051\u3089\u308c\u308b\u304b\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3092\u7528\u610f\u3067\u304d\u308b\u304b\u3001\u58f2\u5374\u3084\u907a\u7523\u5206\u5272\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u304b\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u640d\u5931\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u8cfc\u5165\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cfc\u5165\u5224\u65ad\u306f\u3001\u8ca9\u58f2\u8cc7\u6599\u306e\u60f3\u5b9a\u3060\u3051\u3067\u9032\u3081\u305a\u3001\u53ce\u5165\u3068\u652f\u51fa\u306e\u88cf\u4ed8\u3051\u3068\u306a\u308b\u8cc7\u6599\u3092\u305d\u308d\u3048\u3066\u884c\u3044\u307e\u3059\u3002\u307e\u305a\u306f\u5019\u88dc\u7269\u4ef6\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53ce\u652f\u306e\u6839\u62e0\u3068\u306a\u308b\u8cc7\u6599\u3092\u53d6\u308a\u5bc4\u305b\u308b<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u78ba\u8a8d\u9805\u76ee<\/th><th>\u53d6\u308a\u5bc4\u305b\u308b\u8cc7\u6599\u30fb\u78ba\u8a8d\u5148<\/th><th>\u898b\u308b\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead><tbody><tr><td>\u73fe\u5728\u306e\u5bb6\u8cc3<\/td><td>\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u3001\u30ec\u30f3\u30c8\u30ed\u30fc\u30eb\u3001\u5165\u91d1\u5b9f\u7e3e<\/td><td>\u5951\u7d04\u984d\u3068\u5b9f\u969b\u306e\u5165\u91d1\u3001\u6ede\u7d0d\u3001\u5951\u7d04\u6761\u4ef6<\/td><\/tr><tr><td>\u7a7a\u5ba4\u671f\u9593<\/td><td>\u5165\u9000\u53bb\u5c65\u6b74\u3001\u52df\u96c6\u5c65\u6b74<\/td><td>\u9000\u53bb\u304b\u3089\u6210\u7d04\u307e\u3067\u306e\u671f\u9593\u3001\u5bb6\u8cc3\u5909\u66f4\u306e\u6709\u7121<\/td><\/tr><tr><td>\u904b\u55b6\u652f\u51fa<\/td><td>\u7ba1\u7406\u660e\u7d30\u3001\u7a0e\u984d\u8cc7\u6599\u3001\u4fdd\u967a\u6599\u306e\u898b\u7a4d\u3082\u308a<\/td><td>\u5b9a\u984d\u652f\u51fa\u3068\u81e8\u6642\u652f\u51fa\u3001\u8cbb\u7528\u306e\u8ca0\u62c5\u8005<\/td><\/tr><tr><td>\u4fee\u7e55<\/td><td>\u4fee\u7e55\u5c65\u6b74\u3001\u70b9\u691c\u7d50\u679c\u3001\u5de5\u4e8b\u898b\u7a4d\u3082\u308a<\/td><td>\u672a\u5bfe\u5fdc\u306e\u4e0d\u5177\u5408\u3001\u6b21\u306b\u5fc5\u8981\u306a\u5de5\u4e8b<\/td><\/tr><tr><td>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u7ba1\u7406<\/td><td>\u7ba1\u7406\u898f\u7d04\u3001\u9577\u671f\u4fee\u7e55\u8a08\u753b\u3001\u7dcf\u4f1a\u8b70\u4e8b\u9332\u7b49<\/td><td>\u7a4d\u7acb\u91d1\u306e\u5897\u984d\u3084\u4e00\u6642\u91d1\u306e\u4e88\u5b9a\u3001\u7ba1\u7406\u4e0a\u306e\u8ab2\u984c<\/td><\/tr><tr><td>\u501f\u5165\u308c<\/td><td>\u91d1\u878d\u6a5f\u95a2\u306e\u5546\u54c1\u8aac\u660e\u66f8\u30fb\u624b\u6570\u6599\u6848\u5185\u3001\u4e8b\u524d\u76f8\u8ac7\u3067\u78ba\u8a8d\u3057\u305f\u6761\u4ef6\u306b\u57fa\u3065\u304f\u8fd4\u6e08\u8a66\u7b97<\/td><td>\u6708\u984d\u8fd4\u6e08\u3001\u91d1\u5229\u898b\u76f4\u3057\u306e\u6761\u4ef6\u3001\u7e70\u4e0a\u8fd4\u6e08\u6642\u306e\u8cbb\u7528<\/td><\/tr><tr><td>\u5c06\u6765\u306e\u58f2\u5374<\/td><td>\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u5468\u8fba\u53d6\u5f15\u4e8b\u4f8b\u3001\u4ef2\u4ecb\u4f1a\u793e\u3078\u306e\u76f8\u5834\u30fb\u8cbb\u7528\u76f8\u8ac7\u3001\u60f3\u5b9a\u501f\u5165\u6761\u4ef6\u306b\u3088\u308b\u6b8b\u9ad8\u8a66\u7b97<\/td><td>\u6bd4\u8f03\u4e8b\u4f8b\u3068\u306e\u6761\u4ef6\u5dee\u3001\u58f2\u5374\u8cbb\u7528\u3001\u58f2\u5374\u6642\u306b\u6b8b\u308b\u501f\u5165\u984d<\/td><\/tr><tr><td>\u707d\u5bb3\u3078\u306e\u5099\u3048<\/td><td>\u81ea\u6cbb\u4f53\u306e\u30cf\u30b6\u30fc\u30c9\u30de\u30c3\u30d7\u3001\u4fdd\u967a\u306e\u88dc\u511f\u5185\u5bb9<\/td><td>\u7269\u4ef6\u6240\u5728\u5730\u306e\u30ea\u30b9\u30af\u3001\u514d\u8cac\u30fb\u88dc\u511f\u5bfe\u8c61\u5916<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p 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