{"id":5660,"date":"2024-05-13T17:49:24","date_gmt":"2024-05-13T08:49:24","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=5660"},"modified":"2024-09-06T11:26:38","modified_gmt":"2024-09-06T02:26:38","slug":"annual-income-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/annual-income-tax","title":{"rendered":"\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306f\u3044\u304f\u3089\uff1f200\u4e07\u5186\u301c1\u5104\u5186\u306e\u65e9\u898b\u8868\u3067\u3059\u3050\u308f\u304b\u308b"},"content":{"rendered":"\n<p><span>\u300c\u5e74\u53ce\u306e3\u5272\u30824\u5272\u3082\u7a0e\u91d1\u3063\u3066\u672c\u5f53\uff1f\u81ea\u5206\u306e\u5834\u5408\u306f\u3001\u3069\u306e\u304f\u3089\u3044\u304c\u7a0e\u91d1\u306a\u3093\u3060\u308d\u3046\u300d<\/span><\/p>\n\n\n\n<p><span>\u300c\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3063\u3066\u3069\u306e\u304f\u3089\u3044\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u3093\u3060\u308d\u3046\u300d<\/span><\/p>\n\n\n\n<p><span>\u300c\u8ee2\u8077\u3057\u3066\u5e74\u53ce\u304c\u4e0a\u304c\u3063\u305f\u3089\u3001\u305d\u306e\u5206\u7a0e\u91d1\u3082\u304b\u306a\u308a\u5897\u3048\u308b\u3093\u3060\u308d\u3046\u304b\u300d<\/span><\/p>\n\n\n\n<p><span>\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u3092\u7acb\u3066\u308b\u6642\u3084\u8ee2\u8077\u3059\u308b\u6642\u306a\u3069\u3001<strong>\u300c\u5e74\u53ce\u3007\u5186\u306e\u6642\u306e\u7a0e\u91d1\u306f\u3053\u306e\u304f\u3089\u3044\u300d\u3068\u898b\u7a4d\u3082\u3063\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u300c\u3060\u304b\u3089\u81ea\u5206\u3067\u4f7f\u3048\u308b\u751f\u6d3b\u8cbb\u306f\u3053\u306e\u304f\u3089\u3044\u300d\u306e\u3088\u3046\u306b\u898b\u901a\u3057\u3092\u7acb\u3066\u3066\u304a\u304d\u305f\u3044<\/strong>\u3082\u306e\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n\n\n\n<p><span>\u5b9f\u306f\u3001\u5e74\u53ce\u306b\u5bfe\u3057\u3066\u306e\u7a0e\u91d1\u984d\u306f\u4e00\u5b9a\u306b\u5897\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u9ad8\u5e74\u53ce\u306b\u306a\u308c\u3070\u306a\u308b\u307b\u3069\u7a0e\u91d1\u306e\u6bd4\u7387\u3082\u52a0\u901f\u5ea6\u7684\u306b\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u306a\u305c\u306a\u3089\u3070\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u8ab2\u305b\u3089\u308c\u308b<\/span>2<span>\u3064\u306e\u7a0e\u91d1\u306e\u3046\u3061\u3001<\/span><span style=\"color: #ff0000;\"><strong>\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u3068\u3044\u3063\u3066\u3001\u6240\u5f97\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u4ed5\u7d44\u307f\u3060\u304b\u3089<\/strong><\/span><span>\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u308b\u3068\u3001\u6700\u5927\u3067<\/span>55%<span>\u306e\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"581\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_02.fw-min.png\" alt=\"\" class=\"wp-image-5663\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_02.fw-min-300x160.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_02.fw-min-1024x546.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_02.fw-min-768x409.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"1231\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_03.fw-min.png\" alt=\"\" class=\"wp-image-5664\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_03.fw-min-266x300.png 266w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_03.fw-min-907x1024.png 907w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_03.fw-min-768x867.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u4e0a\u8a18\u306e\u30b0\u30e9\u30d5\u3092\u898b\u308c\u3070\u81ea\u5206\u304c\u3060\u3044\u305f\u3044\u3069\u306e\u30ec\u30f3\u30b8\u306b\u3044\u308b\u304b\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u3068\u306f\u3044\u3048\u3001\u5177\u4f53\u7684\u306a\u7a0e\u91d1\u984d\u3092\u77e5\u308a\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u5e74\u53ce200\u4e07\u5186\u304b\u30891\u5104\u5186\u307e\u3067\u306b\u3064\u3044\u3066\u3001\u5e74\u53ce\u3054\u3068\u306e\u7a0e\u91d1\uff08\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\uff09\u306e\u91d1\u984d\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u6982\u7b97\u91d1\u984d\u3092\u8f09\u305b\u305f\u65e9\u898b\u8868\u3092\u63b2\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u65e9\u898b\u8868\u3092\u898b\u308c\u3070\u3001\u5e74\u53ce\u3054\u3068\u306b\u3044\u304f\u3089\u7a0e\u91d1\u304c\u5f15\u304b\u308c\u308b\u306e\u304b\u3001\u624b\u53d6\u308a\u91d1\u984d\u306f\u3044\u304f\u3089\u304b\u3092\u7c21\u5358\u306b\u78ba\u8a8d\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n<p><span>\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u984d\u3068\u624b\u53d6\u308a\u984d\u304c\u5206\u304b\u308c\u3070\u3001\u751f\u6d3b\u8cbb\u306b\u3044\u304f\u3089\u4f7f\u3048\u308b\u304b\u3001\u3069\u306e\u304f\u3089\u3044\u8caf\u91d1\u304c\u3067\u304d\u308b\u304b\u306a\u3069\u3001\u304a\u91d1\u306b\u304b\u304b\u308f\u308b\u898b\u901a\u3057\u3092\u7acb\u3066\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6982\u7b97\u3059\u308b\u305f\u3081\u306b\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<p><span>\u307e\u305f\u3001\u5f8c\u534a\u3067\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u7a0e\u91d1\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u4f7f\u3048\u308b\u300c\u6240\u5f97\u63a7\u9664\u300d\u300c\u7a0e\u984d\u63a7\u9664\u300d\u306e\u6d3b\u7528\u65b9\u6cd5<\/strong><\/span>\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u5e74\u53ce\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u6df1\u304f\u7406\u89e3\u3057\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3001\u3053\u306e\u5148\u306e\u898b\u7a4d\u3082\u308a\u3092\u7acb\u3066\u308b\u306e\u306b\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u203b<\/strong><strong><span>\u300c\u7a0e\u91d1\u300d\u3068\u3044\u3046\u8a00\u8449\u306b\u3064\u3044\u3066\u306e\u88dc\u8db3<\/span><\/strong><\/p>\n<p><span>\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u306f\u3001\u300c\u6240\u5f97\u7a0e\u300d\u3068\u300c\u4f4f\u6c11\u7a0e\u300d\u306e2\u3064\u3067\u3059\u3002\u305d\u308c\u4ee5\u5916\u306b\u5f15\u304b\u308c\u308b\u300c\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u30fb\u96c7\u7528\u4fdd\u967a\u6599\u300d\u306f\u307e\u3068\u3081\u3066\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u300d\u3068\u3044\u3044\u3001\u53b3\u5bc6\u306b\u8a00\u3046\u3068\u7a0e\u91d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span>\u305f\u3060\u3057\u3001\u4e21\u65b9\u3068\u3082\u5e74\u53ce\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u70b9\u3067\u306f\u540c\u3058\u3067\u3042\u308a\u3001\u624b\u53d6\u308a\u984d\u3092\u77e5\u308b\u4e0a\u3067\u306f\u3001\u7a0e\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e21\u65b9\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #bd3767; font-size: 14pt;\"><strong><br>\u203b\u300c\u5e74\u53ce\u300d\u3068\u3044\u3046\u8a00\u8449\u306b\u3064\u3044\u3066<\/strong><\/span><br>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u300c\u5e74\u53ce\u300d\u3092\u7d66\u4e0e\u53ce\u5165\u306e\u610f\u5473\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span>1. \u5e74\u53ce\u5225\u306e\u7a0e\u91d1\u984d\uff5c\u5e74\u53ce200\u4e07\u5186\u304b\u30891\u5104\u5186\u307e\u3067\u306e\u65e9\u898b\u8868<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_04.fw-min.png\" alt=\"\" class=\"wp-image-5665\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_04.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_04.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_04.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_04.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_04.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u65e9\u901f\u3001\u5e74\u53ce\uff08\u7d66\u4e0e\u306e\u984d\u9762\uff09\u3054\u3068\u306b\u7a0e\u91d1\u304c\u3044\u304f\u3089\u3050\u3089\u3044\u306b\u306a\u308b\u304b\u3001\u307e\u3068\u3081\u305f\u8868\u3092\u63b2\u8f09\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u6982\u7b97\u3067\u51fa\u3057\u305f\u3082\u306e\u306a\u306e\u3067\u3001<strong>\u5b9f\u969b\u306b\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u91d1\u984d\u3068\u306f\u591a\u5c11\u30ba\u30ec\u304c\u3042\u308b<\/strong>\u3053\u3068\u3092\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<p><span>\u307e\u305f\u3001\u5b9f\u969b\u306b\u306f\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u3001\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u306e\u6709\u7121\u3001\u4f4f\u3093\u3067\u3044\u308b\u90fd\u9053\u5e9c\u770c\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\u306e\u7a0e\u984d\u63a7\u9664\u306e\u6709\u7121\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u6761\u4ef6\u3067\u91d1\u984d\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u3053\u3053\u3067\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u3067\u3001\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u984d\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u984d\u30fb\u624b\u53d6\u308a\u984d\u3092\u7b97\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<ul>\n<li><span>\u4f01\u696d\u3067\u50cd\u3044\u3066\u304a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306b\u6240\u5f97\u304c\u306a\u3044\u4f1a\u793e\u54e1<\/span><\/li>\n<li><span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u306e\u307f\u3092\u8003\u616e\u3059\u308b\uff08\u914d\u5076\u8005\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u306e\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306f\u7121\u3057\uff09<\/span><\/li>\n<li><span>\u624b\u53d6\u308a\u91d1\u984d\u306f\u3001<\/span>1<span>\u4e07\u5186\u4ee5\u4e0b\u3092\u56db\u6368\u4e94\u5165<\/span><\/li>\n<li>\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u306f\u4e00\u5f8b10\uff05\u3067\u8a08\u7b97<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u306e\u6982\u7b97\u306b\u3066\u7b97\u51fa<br>\u2780\u5e74\u53ce760\u4e07\u5186\u4ee5\u4e0b\u30fb\u30fb\u30fb\u5e74\u53ce\u984d\u00d715\uff05<br>\u2461\u5e74\u53ce770\u4e07\u5186\uff5e1,650\u4e07\u5186\u30fb\u30fb\u30fb\u5065\u5eb7\u4fdd\u967a\u6599 \u5e74\u53ce<span>\u00d75.79<\/span>\uff05\uff0b \u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599 \u7d04<span>71<\/span>\u4e07\u5186<\/li>\n<li>\u2462\u5e74\u53ce1,700\u4e07\u5186\u4ee5\u4e0a\u30fb\u30fb\u30fb\u4e00\u5f8b \u7d04<span>168<\/span>\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">1-1. <span>\u5e74\u53ce<\/span>200<span>\u4e07\u5186\u304b\u3089<\/span>400<span>\u4e07\u5186\u306e\u7a0e\u91d1\u65e9\u898b\u8868<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"5042\" height=\"6290\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_05.fw-min.png\" alt=\"\" class=\"wp-image-5666\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_05.fw-min.png 5042w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_05.fw-min-240x300.png 240w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_05.fw-min-821x1024.png 821w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_05.fw-min-768x958.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_05.fw-min-1231x1536.png 1231w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_05.fw-min-1642x2048.png 1642w\" sizes=\"auto, (max-width: 5042px) 100vw, 5042px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-2. <span>\u5e74\u53ce<\/span>410<span>\u4e07\u5186\u304b\u3089<\/span>600<span>\u4e07\u5186\u306e\u7a0e\u91d1\u65e9\u898b\u8868<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"5043\" height=\"6016\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_06.fw-min.png\" alt=\"\" class=\"wp-image-5667\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_06.fw-min.png 5043w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_06.fw-min-251x300.png 251w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_06.fw-min-858x1024.png 858w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_06.fw-min-768x916.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_06.fw-min-1288x1536.png 1288w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_06.fw-min-1717x2048.png 1717w\" sizes=\"auto, (max-width: 5043px) 100vw, 5043px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-3. <span>\u5e74\u53ce<\/span>610<span>\u4e07\u5186\u304b\u3089<\/span>800<span>\u4e07\u5186\u306e\u7a0e\u91d1\u65e9\u898b\u8868<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1016\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_07.fw-min-5-1024x1016.png\" alt=\"\" class=\"wp-image-6485\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_07.fw-min-5-1024x1016.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_07.fw-min-5-300x298.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_07.fw-min-5-150x150.png 150w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_07.fw-min-5-768x762.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_07.fw-min-5-1536x1524.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_07.fw-min-5.png 1691w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-4. <span>\u5e74\u53ce<\/span>810<span>\u4e07\u5186\u304b\u3089<\/span>1,000<span>\u4e07\u5186\u306e\u7a0e\u91d1\u65e9\u898b\u8868<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1016\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_08.fw-min-4-1024x1016.png\" alt=\"\" class=\"wp-image-6486\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_08.fw-min-4-1024x1016.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_08.fw-min-4-300x298.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_08.fw-min-4-150x150.png 150w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_08.fw-min-4-768x762.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_08.fw-min-4-1536x1524.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_08.fw-min-4.png 1691w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-5. <span>\u5e74\u53ce<\/span>1,050<span>\u4e07\u5186\u304b\u3089<\/span>2,000<span>\u4e07\u5186\u306e\u7a0e\u91d1\u65e9\u898b\u8868<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1016\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_09.fw-min-4-1024x1016.png\" alt=\"\" class=\"wp-image-6487\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_09.fw-min-4-1024x1016.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_09.fw-min-4-300x298.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_09.fw-min-4-150x150.png 150w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_09.fw-min-4-768x762.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_09.fw-min-4-1536x1524.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_09.fw-min-4.png 1691w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-6. <span>\u5e74\u53ce<\/span>2,100<span>\u4e07\u5186\u304b\u3089<\/span>4,000<span>\u4e07\u5186\u306e\u7a0e\u91d1\u65e9\u898b\u8868<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1016\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_10.fw-min-5-1024x1016.png\" alt=\"\" class=\"wp-image-6488\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_10.fw-min-5-1024x1016.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_10.fw-min-5-300x298.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_10.fw-min-5-150x150.png 150w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_10.fw-min-5-768x762.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_10.fw-min-5-1536x1524.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_10.fw-min-5.png 1691w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-7. <span>\u5e74\u53ce<\/span>4,100<span>\u4e07\u5186\u304b\u3089<\/span>5,000<span>\u4e07\u5186\u306e\u7a0e\u91d1\u65e9\u898b\u8868<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"555\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_11.fw-min-4-1024x555.png\" alt=\"\" class=\"wp-image-6489\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_11.fw-min-4-1024x555.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_11.fw-min-4-300x163.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_11.fw-min-4-768x416.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_11.fw-min-4-1536x832.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_11.fw-min-4.png 1691w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-8. <span>\u5e74\u53ce<\/span>5,500<span>\u4e07\u5186\u304b\u3089<\/span>1<span>\u5104\u5186\u306e\u7a0e\u91d1\u65e9\u898b\u8868<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"555\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_12.fw-min-5-1024x555.png\" alt=\"\" class=\"wp-image-6490\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_12.fw-min-5-1024x555.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_12.fw-min-5-300x163.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_12.fw-min-5-768x416.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_12.fw-min-5-1536x832.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_12.fw-min-5.png 1691w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. <span>\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u984d\u3092\u7c21\u6613\u7684\u306b\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_13.fw-min.png\" alt=\"\" class=\"wp-image-5675\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_13.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_13.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_13.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_13.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_13.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>1\u7ae0\u3067\u306f\u304b\u306a\u308a\u7d30\u304b\u304f\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u91d1\u984d\u3092\u793a\u3057\u307e\u3057\u305f\u304c\u3001\u5e74\u53ce\u30ec\u30f3\u30b8\u3054\u3068\u306b\u3056\u3063\u304f\u308a\u51fa\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u7c21\u6613\u8a08\u7b97\u5f0f\u304c\u4fbf\u5229\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>&nbsp;<\/span><\/p>\n\n\n\n<p><strong><span>\u3010\u5e74\u53ce\u30ec\u30f3\u30b8\u3054\u3068\u306e\u63a7\u9664\u984d\u306e\u7c21\u6613\u8a08\u7b97\u5f0f\u3011<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"5829\" height=\"2269\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_14.fw-min.png\" alt=\"\" class=\"wp-image-5676\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_14.fw-min.png 5829w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_14.fw-min-300x117.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_14.fw-min-1024x399.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_14.fw-min-768x299.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_14.fw-min-1536x598.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_14.fw-min-2048x797.png 2048w\" sizes=\"auto, (max-width: 5829px) 100vw, 5829px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u3053\u306e\u7c21\u6613\u5f0f\u3092\u4f7f\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7c21\u5358\u306b\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><span>\u4f8b\uff1a\u5e74\u53ce<\/span>700<span>\u4e07\u5186\u306e\u4f1a\u793e\u54e1\u306e\u5834\u5408<\/span><\/p>\n<p><span>\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u306f\u3001700\u4e07\u5186\u00d78%\uff5e11%\u306a\u306e\u3067\u30015.6\u4e07\u5186\uff5e7.7\u4e07\u5186\u7a0b\u5ea6<\/span><\/p>\n<p><span>\u5f15\u304b\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001700\u4e07\u5186\u00d715%\u306a\u306e\u3067\u300110.5\u4e07\u5186\u7a0b\u5ea6<\/span><\/p>\n<p><span>\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u63a7\u9664\u984d\u306e\u5408\u8a08\u306f\u3001700\u4e07\u5186\u00d723%\uff5e26%\u306a\u306e\u3067\u3001161\u4e07\u5186\uff5e182\u4e07\u5186\u7a0b\u5ea6<\/span><\/p>\n<p><span>\uff08\u6b8b\u3063\u305f\u91d1\u984d\u306e<\/span>518<span>\u4e07\u5186\uff5e<\/span>539<span>\u4e07\u5186\u304c\u3001\u624b\u53d6\u308a\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\uff09<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7d30\u304b\u304f\u8a08\u7b97\u3059\u308b\u306e\u306f\u7d50\u69cb\u5927\u5909\u306a\u4f5c\u696d\u3068\u306a\u308b\u306e\u3067\u3001\u6982\u7b97\u3092\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u3001\u65e9\u898b\u8868\u3092\u898b\u308b\u304b\u3001\u4e0a\u8a18\u306e\u7c21\u6613\u8a08\u7b97\u5f0f\u3092\u305c\u3072\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span>3. \u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_15.fw-min.png\" alt=\"\" class=\"wp-image-5677\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_15.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_15.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_15.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_15.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_15.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u3053\u3053\u307e\u3067\u306f\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u3001\u6982\u7b97\u3067\u8a08\u7b97\u3057\u305f\u7d50\u679c\u3084\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n\n\n\n<p><span>\u3053\u3053\u304b\u3089\u306f\u3001\u6982\u7b97\u3067\u306f\u306a\u304f\u3001\u500b\u5225\u306b\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u91d1\u984d\u306f\u3001<strong>\u3010<\/strong><strong>\u2460<\/strong><strong>\u7a0e\u91d1\uff08\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\uff09\u3011\u3068\u3010<\/strong><strong>\u2461<\/strong><strong>\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u30fb\u96c7\u7528\u4fdd\u967a\u6599\uff09\u3011<\/strong>\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-1. <span>\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u7a0e\u91d1\uff08\u6240\u5f97\u7a0e\uff09\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n\n\n\n<p><span>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u7d50\u69cb\u30b7\u30f3\u30d7\u30eb\u3067\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\uff08\u5343\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\uff09\u306b\u5bfe\u3057\u3066\u6240\u5b9a\u306e\u7a0e\u7387\u3092\u304b\u3051\u3066\u3001\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p style=\"text-align: center;\"><span>\u6240\u5f97\u7a0e\u984d\uff1d\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff08\u5343\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\uff09<\/span>\u00d7<span>\u7a0e\u7387\uff0d\u63a7\u9664\u984d<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u51fa\u3059\u307e\u3067\u306b\u306f\u5c11\u3057\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9806\u756a\u306b\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2460<span>\u30b9\u30c6\u30c3\u30d7<\/span>1<span>\uff1a\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/span><\/h4>\n\n\n\n<p><span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u51fa\u3059\u524d\u306b\u307e\u305a\u3001\u6240\u5f97\u91d1\u984d\u3068\u3044\u3046\u3082\u306e\u3092\u51fa\u3057\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\u306f\u3001\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb\u3067\u51fa\u3057\u307e\u3059\u304c\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306b\u306f\u5fc5\u8981\u7d4c\u8cbb\u304c\u306a\u3044\u305f\u3081\u3001\u4ee3\u308f\u308b\u3082\u306e\u3068\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p style=\"text-align: center;\"><span>\u6240\u5f97\u91d1\u984d\uff1d\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u524d\u306e\u5e74\u53ce\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u53ce\u5165\u91d1\u984d\uff08\u5e74\u53ce\uff09\u306b\u3088\u3063\u3066\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><strong><span>\u3010\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3011<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image alignnone wp-image-5678\"><img loading=\"lazy\" decoding=\"async\" width=\"5818\" height=\"2460\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_16.fw-min.png\" alt=\"\" class=\"wp-image-5678\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_16.fw-min.png 5818w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_16.fw-min-300x127.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_16.fw-min-1024x433.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_16.fw-min-768x325.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_16.fw-min-1536x649.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_16.fw-min-2048x866.png 2048w\" sizes=\"auto, (max-width: 5818px) 100vw, 5818px\" \/><figcaption class=\"wp-element-caption\">\u203b\u305f\u3060\u3057\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c660\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306e\u8868\u306b\u304b\u304b\u308f\u3089\u305a\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033#5723\">\u6240\u5f97\u7a0e\u6cd5\u5225\u8868\u7b2c\u4e94\uff08e-Gov\uff09<\/a>\u306b\u3088\u308a\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/figcaption><\/figure>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u5e74\u53ce\u304c600\u4e07\u5186\u306e\u65b9\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001600\u4e07\u5186\u00d720%+44\u4e07\u5186\uff1d164\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u53ce\u304c600\u4e07\u5186\u306e\u65b9\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001600\u4e07\u5186\uff0d164\u4e07\u5186\uff1d436\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u53c2\u8003\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\"><span>\u56fd\u7a0e\u5e81\uff5c<\/span>No.1410\u2003<span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/span><\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461<span>\u30b9\u30c6\u30c3\u30d7<\/span>2<span>\uff1a\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/span><\/h4>\n\n\n\n<p><span>\u6240\u5f97\u91d1\u984d\u304c\u5206\u304b\u3063\u305f\u3089\u3001\u6b21\u306b\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u984d\u306b\u306f\u3001\u96d1\u640d\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u57fa\u790e\u63a7\u9664\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u57fa\u672c\u7684\u306b\u5168\u54e1\u304c\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664\u3067\u3059\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u533b\u7642\u8cbb\u63a7\u9664\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306a\u3069\u306f\u3001\u63a7\u9664\u3067\u304d\u308b\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3060\u3051\u304c\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1100.htm\">\u56fd\u7a0e\u5e81\uff5cNo.1100\u2003\u6240\u5f97\u63a7\u9664\u306e\u3042\u3089\u307e\u3057<\/a><\/span><\/p>\n\n\n\n<p><span>\u306a\u304a\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><strong><span>\u3010\u57fa\u790e\u63a7\u9664\u984d\u3011<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image alignnone wp-image-5679\"><img loading=\"lazy\" decoding=\"async\" width=\"5823\" height=\"2278\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_17.fw-min.png\" alt=\"\" class=\"wp-image-5679\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_17.fw-min.png 5823w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_17.fw-min-300x117.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_17.fw-min-1024x401.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_17.fw-min-768x300.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_17.fw-min-1536x601.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_17.fw-min-2048x801.png 2048w\" sizes=\"auto, (max-width: 5823px) 100vw, 5823px\" \/><figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\">No.1199\u2003\u57fa\u790e\u63a7\u9664<\/a><\/figcaption><\/figure>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u6240\u5f97\u91d1\u984d\u304c<\/span>436<span>\u4e07\u5186\uff08\u5e74\u53ce\u306f<\/span>600<span>\u4e07\u5186\uff09\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u304c<\/span>90<span>\u4e07\u5186\u306e\u65b9\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u6240\u5f97\u63a7\u9664\u304c\u306a\u3051\u308c\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff1d<\/span>436<span>\u4e07\u5186\uff0d<\/span>90<span>\u4e07\u5186\u30fc<\/span>48<span>\u4e07\u5186\uff1d<\/span>298<span>\u4e07\u5186\u3068\u306a\u308a\u307e\u3059<\/span><span>\u3002<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2462<span>\u30b9\u30c6\u30c3\u30d7<\/span>3<span>\uff1a\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u304b\u3051\u308b<\/span><\/h4>\n\n\n\n<p><span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c\u51fa\u305b\u305f\u3089\u3001\u3044\u3088\u3044\u3088\u7a0e\u7387\u3092\u304b\u3051\u3066\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p style=\"text-align: center;\"><span>\u6240\u5f97\u7a0e\u984d\uff1d\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff08\u5343\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\uff09<\/span>\u00d7<span>\u7a0e\u7387\uff0d\u63a7\u9664\u984d<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u7a0e\u7387\u306f<\/span>5%<span>\uff5e<\/span>45%<span>\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u306e\u30ec\u30f3\u30b8\u3054\u3068\u3067\u7a0e\u7387\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><strong><span>\u3010\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3068\u63a7\u9664\u984d\u3011<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"5809\" height=\"2528\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_18.fw-min.png\" alt=\"\" class=\"wp-image-5680\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_18.fw-min.png 5809w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_18.fw-min-300x131.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_18.fw-min-1024x446.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_18.fw-min-768x334.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_18.fw-min-1536x668.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_18.fw-min-2048x891.png 2048w\" sizes=\"auto, (max-width: 5809px) 100vw, 5809px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u304c298\u4e07\u5186\u306e\u5834\u5408\u3001\u7a0e\u7387\u306f10%\u3001\u63a7\u9664\u984d\u306f97,500\u5186\u306a\u306e\u3067\u3001\u6240\u5f97\u7a0e\uff1d298\u4e07\u5186\u00d710%\uff0d97,500\u5186\uff1d200,500\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u53c2\u8003\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\"><span>\u56fd\u7a0e\u5e81\uff5c<\/span>No.2260\u2003<span>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/span><\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2463<span>\u30b9\u30c6\u30c3\u30d7<\/span>4<span>\uff1a\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304f<\/span><\/h4>\n\n\n\n<p><span>\u6700\u5f8c\u306b\u3001\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u2462\u3067\u51fa\u3057\u305f\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u5dee\u3057\u5f15\u3051\u308b\u7a0e\u984d\u63a7\u9664\u306e\u4ee3\u8868\u683c\u304c\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u300d\u3067\u3059\u3002\u305d\u308c\u4ee5\u5916\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1200.htm\">\u56fd\u7a0e\u5e81\uff5cNo.1200\u2003\u7a0e\u984d\u63a7\u9664<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<p><span>\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304b\u3089\u7a0e\u984d\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001\u6700\u7d42\u7684\u306b\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-2. <span>\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u7a0e\u91d1\uff08\u4f4f\u6c11\u7a0e\uff09\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n\n\n\n<p><span>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p style=\"text-align: center;\"><span>\u4f4f\u6c11\u7a0e\u984d\uff1d\u6240\u5f97\u5272\u3010\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/span> \u00d7 <span>\u7a0e\u7387\uff08<\/span>10%<span>\uff09\uff0d\u7a0e\u984d\u63a7\u9664\u984d\u3011\uff0b\u5747\u7b49\u5272\uff08<\/span>5,000<span>\u5186\uff09<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u4f4f\u6c11\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u307e\u305a\u306f\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u304c\u5206\u304b\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u306f\u3001<\/span><strong><span>\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3057\u305f\u3082\u306e\u3068\u306f\u5c11\u3057\u3060\u3051\u91d1\u984d\u304c\u7570\u306a\u308b<\/span><\/strong><span>\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\uff08\u57fa\u790e\u63a7\u9664\u984d\u304c\u9055\u3046\u305f\u3081\uff09\u3002<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2460<span>\u30b9\u30c6\u30c3\u30d7<\/span>1<span>\uff1a\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/span><\/h4>\n\n\n\n<p><span>\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u3092\u7b97\u51fa\u3059\u308b\u524d\u306b\u3001\u307e\u305a\u306f\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u7dcf\u6240\u5f97\u91d1\u984d\u3068\u3044\u3046\u306e\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u9664\u3044\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p style=\"text-align: center;\"><span>\u6240\u5f97\u91d1\u984d\uff1d\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb\uff08\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\uff09<\/span><\/p>\n<\/div>\n\n\n\n<p><strong><span>\u3010\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3011<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image alignnone wp-image-5681\"><img loading=\"lazy\" decoding=\"async\" width=\"5819\" height=\"2460\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_19.fw-min.png\" alt=\"\" class=\"wp-image-5681\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_19.fw-min.png 5819w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_19.fw-min-300x127.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_19.fw-min-1024x433.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_19.fw-min-768x325.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_19.fw-min-1536x649.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_19.fw-min-2048x866.png 2048w\" sizes=\"auto, (max-width: 5819px) 100vw, 5819px\" \/><figcaption class=\"wp-element-caption\">\u203b\u305f\u3060\u3057\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c660\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306e\u8868\u306b\u304b\u304b\u308f\u3089\u305a\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033#5723\">\u6240\u5f97\u7a0e\u6cd5\u5225\u8868\u7b2c\u4e94\uff08e-Gov\uff09<\/a>\u306b\u3088\u308a\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/figcaption><\/figure>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u5e74\u53ce\u304c600\u4e07\u5186\u306e\u65b9\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001600\u4e07\u5186\u00d720%+44\u4e07\u5186\uff1d164\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u53ce\u304c600\u4e07\u5186\u306e\u65b9\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001600\u4e07\u5186\uff0d164\u4e07\u5186\uff1d436\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br><\/span><\/p>\n\n\n\n<p><span>\u306a\u304a\u3001\u7d66\u4e0e\u306e\u53ce\u5165\u304c<\/span>850<span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1411.htm\">No.1411\u2003<span>\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<\/span><\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461<span>\u30b9\u30c6\u30c3\u30d7<\/span>2<span>\uff1a\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/span><\/h4>\n\n\n\n<p><span>\u6240\u5f97\u91d1\u984d\u304c\u5206\u304b\u3063\u305f\u3089\u3001\u6b21\u306b\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u3092\u8a08\u7b97\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p style=\"text-align: center;\"><span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff1d<\/span>\u2460<span>\u3067\u51fa\u3057\u305f\u6240\u5f97\u91d1\u984d\uff0d\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u984d<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u984d\u306b\u306f\u3001\u96d1\u640d\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664\u3001\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u57fa\u790e\u63a7\u9664\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306f\u57fa\u672c\u7684\u306b\u5168\u54e1\u304c\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664\u3067\u3059\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u533b\u7642\u8cbb\u63a7\u9664\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u306a\u3069\u306f\u3001\u63a7\u9664\u3067\u304d\u308b\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3060\u3051\u304c\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1100.htm\">\u56fd\u7a0e\u5e81\uff5cNo.1100\u2003\u6240\u5f97\u63a7\u9664\u306e\u3042\u3089\u307e\u3057<\/a><\/span><\/p>\n\n\n\n<p><span>\u306a\u304a\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span><strong>\u203b<\/strong><strong>\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u3068\u306f\u91d1\u984d\u304c\u5c11\u3057\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n\n\n\n<p><strong><span>\u3010\u57fa\u790e\u63a7\u9664\u984d\u3011<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image alignnone wp-image-5682\"><img loading=\"lazy\" decoding=\"async\" width=\"5824\" height=\"2278\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_20.fw-min.png\" alt=\"\" class=\"wp-image-5682\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_20.fw-min.png 5824w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_20.fw-min-300x117.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_20.fw-min-1024x401.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_20.fw-min-768x300.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_20.fw-min-1536x601.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_20.fw-min-2048x801.png 2048w\" sizes=\"auto, (max-width: 5824px) 100vw, 5824px\" \/><figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a\u6a2a\u6d5c\u5e02\uff5c<a href=\"https:\/\/www.city.yokohama.lg.jp\/kurashi\/koseki-zei-hoken\/zeikin\/y-shizei\/kojin-shiminzei-kenminzei\/kaisei\/R3zeiseikaisei.html\">\u4f4f\u6c11\u7a0e\u7a0e\u5236\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b\uff08\u4ee4\u548c\uff13\u5e74\u5ea6\u5b9f\u65bd\u5206\uff09<\/a><\/figcaption><\/figure>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u6240\u5f97\u91d1\u984d\u304c<\/span>436<span>\u4e07\u5186\uff08\u5e74\u53ce\u306f<\/span>600<span>\u4e07\u5186\uff09\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u304c<\/span>90<span>\u4e07\u5186\u306e\u65b9\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u6240\u5f97\u63a7\u9664\u304c\u306a\u3051\u308c\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff1d<\/span>436<span>\u4e07\u5186\uff0d<\/span>90<span>\u4e07\u5186\uff0d<\/span>43<span>\u4e07\u5186\uff1d<\/span>303<span>\u4e07\u5186\u3068\u306a\u308a\u307e\u3059<\/span><span>\u3002<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2462<span>\u30b9\u30c6\u30c3\u30d7<\/span>3<span>\uff1a\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u3092\u3059\u308b<\/span><\/h4>\n\n\n\n<p><span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c\u51fa\u305b\u305f\u3089\u3001\u3044\u3088\u3044\u3088\u7a0e\u7387\u3092\u304b\u3051\u3066\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p style=\"text-align: center;\"><span>\u4f4f\u6c11\u7a0e\u984d\uff1d\u6240\u5f97\u5272\u3010\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/span> \u00d7 <span>\u7a0e\u7387\uff08<\/span>10%<span>\uff09\uff0d\u7a0e\u984d\u63a7\u9664\u984d\u3011\uff0b\u5747\u7b49\u5272\uff08<\/span>5,000<span>\u5186\uff09<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u3053\u3053\u3067\u3001\u914d\u5f53\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5dee\u3057\u5f15\u3051\u308b\u7a0e\u984d\u63a7\u9664\u306e\u4ee3\u8868\u683c\u304c\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u300d\u3067\u3059\u3002\u305d\u308c\u4ee5\u5916\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1200.htm\">\u56fd\u7a0e\u5e81\uff5cNo.1200\u2003\u7a0e\u984d\u63a7\u9664<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c<\/span>303<span>\u4e07\u5186\u3067\u7a0e\u984d\u63a7\u9664\u304c\u306a\u3044\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u6240\u5f97\u5272\uff1d<\/span>303<span>\u4e07\u5186<\/span>\u00d710%<span>\uff1d<\/span>303,000<span>\u5186\u3068\u306a\u308a\u3001\u3053\u308c\u306b\u5747\u7b49\u5272\uff08<\/span>5,000<span>\u5186\uff09\u3092\u52a0\u7b97\u3057\u305f<\/span>308,000<span>\u5186\u304c\u4f4f\u6c11\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-3. <span>\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n\n\n\n<p><span>\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u30fb\u96c7\u7528\u4fdd\u967a\u6599\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2460<span>\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h4>\n\n\n\n<p><span>\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p style=\"text-align: center;\"><span>\u5065\u5eb7\u4fdd\u967a\u6599\uff1d\u6a19\u6e96\u5831\u916c\u6708\u984d<\/span>\u00d7<span>\u5065\u5eb7\u4fdd\u967a\u6599\u7387<\/span><\/p>\n<p style=\"text-align: center;\"><span>\u4ecb\u8b77\u4fdd\u967a\u6599\uff1d\u6a19\u6e96\u5831\u916c\u6708\u984d<\/span>\u00d7<span>\u4ecb\u8b77\u4fdd\u967a\u6599\u7387<\/span><\/p>\n<p style=\"text-align: center;\"><span>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1d\u6a19\u6e96\u5831\u916c\u6708\u984d<\/span>\u00d7<span>\u4fdd\u967a\u6599\u7387\uff08<\/span>18.3%<span>\uff09<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u305f\u3060\u3057\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u3084\u4fdd\u967a\u6599\u7387\u306f\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3084\u5730\u57df\u3001\u6708\u7d66\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3057\u3001\u5e74\u5ea6\u306b\u3088\u3063\u3066\u5909\u66f4\u304c\u3042\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u5354\u4f1a\u3051\u3093\u307d\u306e\u5834\u5408\u3060\u3068\u300c<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/sb3150\/\">\u90fd\u9053\u5e9c\u770c\u6bce\u306e\u4fdd\u967a\u6599\u984d\u8868<\/a>\u300d\u306e\u30da\u30fc\u30b8\u306b\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u306e\u8868\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<p><span>\u4fdd\u967a\u6599\u984d\u8868\u3092\u898b\u308b\u3068\u3001\u6708\u7d66\u306b\u5bfe\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u3092\u4e00\u76ee\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image alignnone wp-image-5683 size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"860\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_21.fw-min.png\" alt=\"\" class=\"wp-image-5683\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_21.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_21.fw-min-300x237.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_21.fw-min-1024x808.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_21.fw-min-768x606.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/~\/media\/Files\/shared\/hokenryouritu\/r6\/ippan\/r60213tokyo.pdf\">\u5354\u4f1a\u3051\u3093\u307d\uff5c\u88ab\u4fdd\u967a\u8005\u306e\u65b9\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u984d\uff08\u4ee4\u548c6\u5e743\u6708\uff5e\uff09\uff08\u6771\u4eac\uff09<\/a><\/figcaption><\/figure>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u5354\u4f1a\u3051\u3093\u307d\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u88ab\u4fdd\u967a\u8005\u306e\u4ee4\u548c6\u5e743\u6708\u304b\u3089\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u984d\u306f\u3001\u6708\u7d6637.5\u4e07\u5186\u306e\u4eba\u306e\u5834\u5408\u3001\u7b49\u7d1a26\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u984d\u306f18,962\u5186\uff0840\u6b73\uff5e64\u6b73\u306e\u65b9\u306f\u4ecb\u8b77\u4fdd\u967a\u6599\u3082\u652f\u6255\u3046\u305f\u308122,002\u5186\uff09\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f34,770\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u306a\u304a\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u304c\u6298\u534a\u3067\u652f\u6255\u3046\u306e\u3067\u300c\u6298\u534a\u984d\u300d\u306e\u3068\u3053\u308d\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461<span>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h4>\n\n\n\n<p><span>\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<p><span>\u96c7\u7528\u4fdd\u967a\u6599\uff1d\u8cc3\u91d1\u306e\u7dcf\u984d\uff08\u7dcf\u652f\u7d66\u984d\uff09<\/span>\u00d7<span>\u96c7\u7528\u4fdd\u967a\u6599\u7387<\/span><\/p>\n<\/div>\n\n\n\n<p><span>\u4ee4\u548c6\u5e74\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387\uff08\u52b4\u50cd\u8005\u304c\u8ca0\u62c5\u3059\u308b\u7387\uff09\u306f\u30010.6%\uff08\u4e00\u822c\u306e\u4e8b\u696d\uff09\uff5e0.7%\uff08\u8fb2\u6797\u6c34\u7523\u30fb\u6e05\u9152\u9152\u9020\u30fb\u5efa\u8a2d\u696d\uff09\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000108634.html\">\u539a\u751f\u52b4\u50cd\u7701\uff5c\u4ee4\u548c6\u5e74\u5ea6\u96c7\u7528\u4fdd\u967a\u6599\u7387<\/a><\/span><\/p>\n\n\n\n<p><span>\u4f8b\u3048\u3070\u3001\u4e00\u822c\u4e8b\u696d\u306e\u4f1a\u793e\u3067\u50cd\u304f\u5e74\u53ce\uff08\u7dcf\u652f\u7d66\u984d\uff09\u304c600\u4e07\u5186\u306e\u65b9\u304c\u5e74\u9593\u306b\u652f\u6255\u3046\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001<br><\/span><span>600\u4e07\u5186\u00d736,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u306a\u304a\u3001\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u5e74\u5ea6\u3054\u3068\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001<\/span><a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000108634.html\"><span>\u539a\u751f\u52b4\u50cd\u7701\u306e\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/span><\/a><span>\u304b\u3089\u6700\u65b0\u306e\u60c5\u5831\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. <span>\u7a0e\u91d1\u304c\u6700\u3082\u30aa\u30c8\u30af\u306a\u306e\u306f\u5e74\u53ce<\/span>600<span>\u4e07\u5186\uff5e<\/span>700<span>\u4e07\u5186\u524d\u5f8c<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_22.fw-min.png\" alt=\"\" class=\"wp-image-5684\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_22.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_22.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_22.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_22.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_22.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_22.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u3053\u3053\u304b\u3089\u306f\u5c11\u3057\u8996\u70b9\u3092\u5909\u3048\u3066\u3001\u300c\u7a0e\u91d1\u304c\u6700\u3082\u30aa\u30c8\u30af\u306a\u5e74\u53ce\u306f\u3044\u304f\u3089\u304b\u300d\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068\u3001<\/span><span style=\"color: #ff0000;\"><strong>\u7a0e\u91d1\u304c\u6700\u3082\u30aa\u30c8\u30af\u306b\u306a\u308b\u306e\u306f\u5e74\u53ce<\/strong><strong>600<\/strong><strong>\u4e07\u5186\uff5e\u5e74\u53ce<\/strong><strong>700<\/strong><strong>\u4e07\u5186\u524d\u5f8c<\/strong><\/span><span>\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3070\u3001\u305d\u308c\u3092\u8d85\u3048\u3066\u304f\u308b\u3068\u3001\u6025\u6fc0\u306b\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u304c\u9ad8\u307e\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"1231\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_23.fw-min.png\" alt=\"\" class=\"wp-image-5685\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_23.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_23.fw-min-266x300.png 266w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_23.fw-min-907x1024.png 907w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_23.fw-min-768x867.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><strong><span>\u3010\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3068\u63a7\u9664\u984d\u3011<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"5810\" height=\"2528\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_24.fw-min.png\" alt=\"\" class=\"wp-image-5686\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_24.fw-min.png 5810w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_24.fw-min-300x131.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_24.fw-min-1024x446.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_24.fw-min-768x334.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_24.fw-min-1536x668.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_24.fw-min-2048x891.png 2048w\" sizes=\"auto, (max-width: 5810px) 100vw, 5810px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u3053\u3053\u3067\u3001\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u7b87\u6240\u306b\u6ce8\u76ee\u3057\u3066\u6b32\u3057\u3044\u306e\u3067\u3059\u304c\u3001\u2460\u304b\u3089\u2461\u3067\u306f\u7a0e\u7387\u306f5%\u3057\u304b\u4e0a\u304c\u3089\u306a\u3044\u306e\u306b\u3001\u2461\u304b\u3089\u2462\u3067\u306f10%\u3082\u4e0a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u3064\u307e\u308a\u3001\u7a0e\u7387\u304c10%\uff08\u8ab2\u7a0e\u6240\u5f97195\u4e07\u5186\uff5e330\u4e07\u5186\uff09\u304b\u308920%\uff08\u8ab2\u7a0e\u6240\u5f97330\u4e07\u5186\uff5e695\u4e07\u5186\uff09\u306b\u5897\u3048\u308b\u3068\u3053\u308d\u3067\u3001\u300c\u304b\u306a\u308a\u7a0e\u91d1\u304c\u4e0a\u304c\u3063\u305f\u4f53\u611f\u300d\u3092\u5f97\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u3053\u308c\u3092\u8003\u3048\u308b\u3068\u3001\u8ab2\u7a0e\u6240\u5f97330\u4e07\u5186\u3088\u308a\u3082\u5c11\u306a\u3044\u4f4d\u7f6e\u306e\u65b9\u304c\u6700\u3082\u6240\u5f97\u7a0e\u3067\u30aa\u30c8\u30af\u611f\u3092\u5f97\u3089\u308c\u308b\u3068\u3044\u3048\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u8ab2\u7a0e\u6240\u5f97330\u4e07\u5186\u672a\u6e80\u3068\u3044\u3046\u306e\u306f\u3001<strong>\u3060\u3044\u305f\u3044\u5e74\u53ce\u306b\u3059\u308b\u3068<\/strong><strong>640<\/strong><strong>\u4e07\u5186\u524d\u5f8c\uff08<\/strong><strong>\u203b<\/strong><strong>\uff09<\/strong>\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u306a\u304a\u3001\u3053\u306e\u5e74\u53ce640\u4e07\u5186\u3068\u3044\u3046\u306e\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u8003\u616e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u5e74\u53ce600\u4e07\u5186\uff5e700\u4e07\u5186\u7a0b\u5ea6\u304c\u30aa\u30c8\u30af\u306a\u5e74\u53ce\u5e2f\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u307e\u305f\u3001\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u6570\u304c\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u5e74\u53ce800\u4e07\u5186\u3067\u3082\u8ab2\u7a0e\u6240\u5f97\u304c330\u4e07\u5186\u672a\u6e80\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306a\u3069\u3001\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306e\u6709\u7121\u3084\u91d1\u984d\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u6240\u5f97\u304c\u5909\u308f\u308b\u306e\u3067\u3001\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u3067\u300c\u8ab2\u7a0e\u6240\u5f97\u3092<\/span>330<span>\u4e07\u5186\u672a\u6e80\u306b\u6291\u3048\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u826f\u3044\u304b\u300d\u306a\u3069\u3092\u8003\u3048\u3066\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3092\u8003\u3048\u3066\u3044\u304f\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. <span>\u7a0e\u91d1\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7bc0\u7a0e\u65b9\u6cd5<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_25.fw-min.png\" alt=\"\" class=\"wp-image-5687\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_25.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_25.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_25.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_25.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_25.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_25.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u6700\u5f8c\u306b\u3001\u7a0e\u91d1\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7bc0\u7a0e\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u300c\u5e74\u53ce\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u304c\u9ad8\u3059\u304e\u308b\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"729\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_26.fw-min.png\" alt=\"\" class=\"wp-image-5688\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_26.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_26.fw-min-300x201.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_26.fw-min-1024x685.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_26.fw-min-768x514.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-1. iDeCo<span>\u3084\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u300c\u6240\u5f97\u63a7\u9664\u300d\u3092\u6d3b\u7528\u3057\u3066\u7bc0\u7a0e\u3059\u308b<\/span><\/h3>\n\n\n\n<p><span>\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u7d4c\u8cbb\u306a\u3069\u3092\u5dee\u3057\u5f15\u3051\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u4e0b\u3052\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<p><span>\u3057\u304b\u3057\u306a\u304c\u3089\u3001<strong>\u3069\u306e\u3088\u3046\u306a\u6240\u5f97\u63a7\u9664\u304c\u3042\u308b\u306e\u304b\u3092\u628a\u63e1\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5dee\u3057\u5f15\u3051\u308b\u3053\u3068\u3092\u77e5\u3089\u305a\u306b\u5e74\u672b\u8abf\u6574\u3057\u3066\u3057\u307e\u3044\u3001\u7d50\u679c\u3068\u3057\u3066\u7a0e\u91d1\u3092\u591a\u304f\u6255\u3046<\/strong>\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b\u306e\u304b\u3001\u3057\u3063\u304b\u308a\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3001\u7bc0\u7a0e\u306e\u7b2c\u4e00\u6b69\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p><strong><span>\u3010\u6240\u5f97\u63a7\u9664\u306e\u5185\u5bb9\u3011<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"5820\" height=\"7658\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_27.fw-min.png\" alt=\"\" class=\"wp-image-5689\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_27.fw-min.png 5820w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_27.fw-min-228x300.png 228w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_27.fw-min-778x1024.png 778w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_27.fw-min-768x1011.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_27.fw-min-1167x1536.png 1167w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/annual-income-tax_27.fw-min-1556x2048.png 1556w\" sizes=\"auto, (max-width: 5820px) 100vw, 5820px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span>\u5e74\u672b\u8abf\u6574\u306e\u6642\u306b\u306f\u3001\u8a72\u5f53\u3059\u308b\u63a7\u9664\u306f\u5fc5\u305a\u5fd8\u308c\u305a\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u300c\u96d1\u640d\u63a7\u9664\u300d\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u300c\u5bc4\u9644\u91d1\u63a7\u9664\u300d\u306b\u95a2\u3057\u3066\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u63a7\u9664\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-2. <span>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u306e\u300c\u7a0e\u984d\u63a7\u9664\u300d\u3092\u6d3b\u7528\u3057\u3066\u7bc0\u7a0e\u3059\u308b<\/span><\/h3>\n\n\n\n<p><span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u4e0b\u3052\u308b\u6240\u5f97\u63a7\u9664\u3068\u540c\u69d8\u306b\u3001\u7a0e\u984d\u63a7\u9664\u3067\u304d\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u3057\u3063\u304b\u308a\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n<p><span>\u7a0e\u984d\u63a7\u9664\u306f\u3001\u7a0e\u91d1\u3092\u652f\u6255\u3046\u969b\u306b\u3001\u7a0e\u91d1\u304b\u3089\u305d\u306e\u307e\u307e\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002\u304b\u306a\u308a\u7bc0\u7a0e\u52b9\u679c\u3082\u5927\u304d\u3044\u306e\u3067\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n<p><span>\u3053\u3061\u3089\u3082\u3001<strong>\u5dee\u3057\u5f15\u3051\u308b\u3053\u3068\u3092\u77e5\u3089\u305a\u306b\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3057\u3066\u3057\u307e\u3046\u3068\u640d\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u78ba\u8a8d<\/strong>\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<p><span>\u7a0e\u984d\u63a7\u9664\u306e\u5185\u5bb9\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1200.htm\">No.1200\u2003\u7a0e\u984d\u63a7\u9664<\/a>\u300d\u306e\u30da\u30fc\u30b8\u3092\u78ba\u8a8d\u3057\u3066\u307b\u3057\u3044\u306e\u3067\u3059\u304c\u3001\u7279\u306b\u591a\u304f\u306e\u65b9\u304c\u5229\u7528\u3059\u308b\u3082\u306e\u304c<strong>\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u300d<\/strong>\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306f\u3001\u81ea\u5b85\u3092\u8cfc\u5165\u30fb\u30ea\u30d5\u30a9\u30fc\u30e0\u3059\u308b\u305f\u3081\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u305f\u65b9\u304c\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u6761\u4ef6\u306f\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e<\/strong><strong>0.7%<\/strong><strong>\u3092\u6240\u5f97\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u5236\u5ea6<\/strong>\u3067\u3059\u3002\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u4f4f\u6c11\u7a0e\u304b\u3089\u3082\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>\u65b0\u7bc9\u4f4f\u5b85\uff08\u9577\u671f\u512a\u826f\u4f4f\u5b85\u30fb\u4f4e\u70ad\u7d20\u4f4f\u5b85\uff09\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u6700\u5927\u3067\u5e74\u959331.5\u4e07\u5186\u309213\u5e74\u9593\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3001\u4e0a\u624b\u304f\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n<p><span>\u305f\u3060\u3057\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u304c<\/span>2,000<span>\u4e07\u5186\u8d85\u306e\u65b9\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u3055\u307e\u3056\u307e\u306a\u6761\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1213.htm\">No.1213\u2003<span>\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408<\/span>(<span>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/span>)<\/a><span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-3. <span>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c\u5927\u304d\u3044\u65b9\u306f\u4f1a\u793e\u8a2d\u7acb\u3067\u7bc0\u7a0e\u3067\u304d\u308b\u3053\u3068\u3082\u3042\u308b<\/span><\/h3>\n\n\n\n<p><span>\u526f\u696d\u3084\u6295\u8cc7\u306a\u3069\u3092\u884c\u3063\u3066\u3044\u3066\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c\u591a\u304f\u3042\u308b\u65b9\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7bc0\u7a0e\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong><span>\u4f1a\u793e\u54e1\u304c\u4f1a\u793e\u8a2d\u7acb\u3067\u7bc0\u7a0e\u3067\u304d\u308b<\/span><\/strong><strong>4<\/strong><strong><span>\u3064\u306e\u30b1\u30fc\u30b9<\/span><\/strong><\/p>\n<ol>\n<li><span>\u526f\u696d\u3057\u3066\u3044\u3066\u300c\u4e8b\u696d\u6240\u5f97\u300d\u304c\u3042\u308b\u5834\u5408<\/span><\/li>\n<li><span>\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u3057\u3066\u3044\u3066\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u300d\u304c\u3042\u308b\u5834\u5408<\/span><\/li>\n<li><span>\u682a\u3084FX\u306a\u3069\u306e\u8cc7\u7523\u904b\u7528\u3067\u300c\u96d1\u6240\u5f97\u300d\u304c\u3042\u308b\u5834\u5408<\/span><\/li>\n<li><span>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u5bfe\u7b56\u3092\u3059\u308b\u5834\u5408<\/span><\/li>\n<\/ol>\n<\/div>\n\n\n\n<p><span><strong>\u4f1a\u793e\u8a2d\u7acb\u3067\u7bc0\u7a0e\u3067\u304d\u308b\u6240\u5f97\uff08\u526f\u696d\u3084\u6295\u8cc7\u306e\u6240\u5f97\uff09\u306e\u76ee\u5b89\u306f<\/strong><strong>800<\/strong><strong>\u4e07\u5186\u7a0b\u5ea6<\/strong>\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u306a\u306e\u3067\u3001\u8ff7\u3046\u5834\u5408\u306b\u306f\u305c\u3072\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<p><span>\u307e\u305f\u3001\u4f1a\u793e\u8a2d\u7acb\u3067\u7bc0\u7a0e\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u300c<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/save_taxes_by_establishing_a_company\"><span style=\"font-size: 12pt;\">\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u4f1a\u793e\u8a2d\u7acb\u3067\u7bc0\u7a0e\u3067\u304d\u308b4\u30b1\u30fc\u30b9\uff01\u9069\u7528\u5916\u306e\u6761\u4ef6\u3082\u89e3\u8aac<\/span><\/a><span>\u300d<\/span><span>\u306e\u8a18\u4e8b\u3092\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span>\u307e\u3068\u3081<\/span><\/h2>\n\n\n\n<p><span>\u672c\u8a18\u4e8b\u3067\u306f\u300c\u5e74\u53ce\u3068\u7a0e\u91d1\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u6700\u5f8c\u306b\u3001\u8981\u70b9\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u3066\u304a\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span>1\u7ae0\u3067\u306f\u3001\u5e74\u53ce200\u4e07\u5186\u304b\u30891\u5104\u5186\u307e\u3067\u306e\u3001\u5e74\u53ce\u3054\u3068\u306e\u7a0e\u91d1\u984d\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u984d\u3001\u624b\u53d6\u308a\u91d1\u984d\u3092\u307e\u3068\u3081\u305f\u8868\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n\n\n\n<p><span>\u5e74\u53ce\u304b\u3089\u5f15\u304b\u308c\u308b\u7a0e\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<ul>\n<li><span>\u307e\u305a\u306f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97<\/span><\/li>\n<li><span>\u6240\u5f97\u7a0e\u984d\uff1d\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u00d7\u7a0e\u7387\uff0d\u63a7\u9664\u984d<\/span><\/li>\n<li><span>\u4f4f\u6c11\u7a0e\u984d\uff1d\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d \u00d7 \u7a0e\u7387\uff0810%\uff09\uff0d\u7a0e\u984d\u63a7\u9664\u984d\uff0b\u5747\u7b49\u5272\uff085,000\u5186\uff09<\/span><\/li>\n<li><span>\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u91d1\u984d\uff1d\u6a19\u6e96\u5831\u916c\u6708\u984d\u00d7\u5065\u5eb7\u4fdd\u967a\u6599\u7387<\/span><\/li>\n<li><span>\u4ecb\u8b77\u4fdd\u967a\u6599\u306e\u91d1\u984d\uff1d\u6a19\u6e96\u5831\u916c\u6708\u984d\u00d7\u4ecb\u8b77\u4fdd\u967a\u6599\u7387<\/span><\/li>\n<li><span>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u91d1\u984d\uff1d\u6a19\u6e96\u5831\u916c\u6708\u984d\u00d7\u4fdd\u967a\u6599\u7387\uff0818.3%\uff09<\/span><\/li>\n<li><span>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u306e\u91d1\u984d\uff1d\u8cc3\u91d1\u306e\u7dcf\u984d\uff08\u7dcf\u652f\u7d66\u984d\uff09<\/span>\u00d7<span>\u96c7\u7528\u4fdd\u967a\u6599\u7387<\/span><\/li>\n<\/ul>\n<\/div>\n\n\n\n<p><span>\u7a0e\u91d1\u304c\u6700\u3082\u30aa\u30c8\u30af\u306a\u306e\u306f\u5e74\u53ce<\/span>600<span>\u4e07\u5186\uff5e<\/span>700<span>\u4e07\u5186\u524d\u5f8c<\/span><\/p>\n\n\n\n<div class=\"attention a-2\">\n<ul>\n<li><span>\u8ab2\u7a0e\u6240\u5f97330\u4e07\u5186\u672a\u6e80\u307e\u3067\u3001\u7a0e\u7387\u304c10%\u3060\u304b\u3089<\/span><\/li>\n<li><span>\u8ab2\u7a0e\u6240\u5f97330\u4e07\u5186\u672a\u6e80\u3068\u3044\u3046\u306e\u306f\u3001\u3060\u3044\u305f\u3044\u5e74\u53ce\u306b\u3059\u308b\u3068640\u4e07\u5186\u524d\u5f8c<\/span><\/li>\n<li><span>\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306a\u3069\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u304c\u591a\u3044\u65b9\u306f\u3001\u5e74\u53ce<\/span>700<span>\u4e07\u30fb<\/span>800<span>\u4e07\u3067\u3082\u8ab2\u7a0e\u6240\u5f97\u304c<\/span>330<span>\u4e07\u5186\u672a\u6e80\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/span><\/li>\n<\/ul>\n<\/div>\n\n\n\n<p><span>\u7a0e\u91d1\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7bc0\u7a0e\u65b9\u6cd5<\/span><\/p>\n\n\n\n<div class=\"attention 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