{"id":6917,"date":"2024-11-07T10:00:32","date_gmt":"2024-11-07T01:00:32","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=6917"},"modified":"2025-10-10T19:24:20","modified_gmt":"2025-10-10T10:24:20","slug":"directors-bonus-taxsaving","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/directors-bonus-taxsaving","title":{"rendered":"\u5f79\u54e1\u8cde\u4e0e\u306e\u7bc0\u7a0e\u65b9\u6cd5\u3068\u306f\uff1f3\u3064\u306e\u65b9\u6cd5\u3068\u640d\u91d1\u7b97\u5165\u306e\u6761\u4ef6\u3092\u5fb9\u5e95\u89e3\u8aac\uff01"},"content":{"rendered":"<p><span class=\"f-marker-y\" style=\"font-size: 16px;\"><strong>\u5f79\u54e1\u5831\u916c\u3060\u3051\u3067\u306a\u304f\u5f79\u54e1\u8cde\u4e0e\u3082\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3063\u3066\u672c\u5f53\uff1f<\/strong><\/span><\/p>\n<p><strong><span style=\"font-size: 16px;\"><span 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16px;\">\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u5f79\u54e1\u8cde\u4e0e\u3092\u7d4c\u8cbb\u306b\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u305f\u3081\u306e\u6d41\u308c\u3092\u8a73\u7d30\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/><\/span><span style=\"font-size: 16px;\">\u4ee5\u4e0b\u306e\u8981\u70b9\u3092\u53c2\u8003\u306b\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044\u3092\u898b\u76f4\u3059\u3068\u3001<\/span><span style=\"font-size: 16px;\">\u4eca\u307e\u3067\u3088\u308a\u3082\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u984d\u304c\u5897\u3048\u3066<\/span><span style=\"font-size: 16px;\">\u7bc0\u7a0e\u52b9\u679c\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u662f\u975e\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2 id=\"pfkteq0jcelejss6loyq3h\">1.\u539f\u5247\u3001\u5f79\u54e1\u8cde\u4e0e\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002\u3057\u304b\u3057<u>\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u53ef\u80fd<\/u><\/h2>\n<p>\u5f79\u54e1\u8cde\u4e0e\u306f\u3001\u4e00\u822c\u7684\u306b\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u5f79\u54e1\u5831\u916c\u304c\u4f01\u696d\u306e\u5229\u76ca\u64cd\u4f5c\u306b\u5229\u7528\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u3057\u304b\u3057\u3001<span class=\"f-marker-y\"><strong>\u5f79\u54e1\u8cde\u4e0e\u306f\u4ee5\u4e0b\u306e3\u3064\u306e\u6761\u4ef6\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td scope=\"row\" style=\"background-color: #efefef;\"><strong><span style=\"text-decoration: underline;\">\u5b9a\u671f\u540c\u984d\u7d66\u4e0e<\/span>\u3068\u3057\u3066\u306e<\/strong><strong>\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044<\/strong><\/td>\n<td>\u6bce\u6708\u540c\u3058\u91d1\u984d\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u3067\u3001\u8cde\u4e0e\u3092\u542b\u3081\u305f\u5f79\u54e1\u5831\u916c\u3092\u640d\u91d1\u3068\u3057\u3066\u7b97\u5165\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\" style=\"background-color: #efefef;\"><strong><span style=\"text-decoration: underline;\">\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e<\/span>\u3068\u3057\u3066\u306e<\/strong><strong>\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044<\/strong><\/td>\n<td>\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u305f\u8cde\u4e0e\u91d1\u984d\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u3067\u3001\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u640d\u91d1\u306b\u7b97\u5165\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\" style=\"background-color: #efefef;\"><strong><span style=\"text-decoration: underline;\">\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e<\/span>\u3068\u3057\u3066\u306e<\/strong><strong>\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044<\/strong><\/td>\n<td>\u4f1a\u793e\u306e\u696d\u7e3e\u306b\u9023\u52d5\u3057\u3066\u652f\u7d66\u3059\u308b\u8cde\u4e0e\u3092\u640d\u91d1\u3068\u3057\u3066\u7b97\u5165\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol>\n<li><span style=\"font-size: 16px;\"><span class=\"f-marker-y\">\u5b9a\u671f\u540c\u984d\u7d66\u4e0e<\/span><\/span><span style=\"font-size: 16px;\"><br \/>\u6bce\u6708\u540c\u3058\u91d1\u984d\u3092\u652f\u6255\u3046\u7d66\u4e0e\u306e\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u6bce\u670830\u4e07\u5186\u3092\u5f79\u54e1\u306b\u652f\u6255\u3046\u3088\u3046\u306a\u5834\u5408\u3067\u3001\u3053\u306e\u5834\u5408\u306f<\/span><span style=\"font-size: 16px;\">\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><span class=\"f-marker-y\">\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e<\/span><br \/>\u652f\u6255\u3046\u91d1\u984d\u3084\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u3042\u3089\u304b\u3058\u3081\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u3066\u3001\u305d\u306e\u8a08\u753b\u901a\u308a\u306b\u652f\u6255\u3046\u7d66\u4e0e\u306e\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5e74\u306b1\u56de100\u4e07\u5186\u3092\u652f\u6255\u3046\u3053\u3068\u3092\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u3066\u3001\u305d\u306e\u901a\u308a\u306b\u652f\u6255\u3046\u5834\u5408\u3067\u3059\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><span class=\"f-marker-y\">\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e<\/span><br \/>\u4f1a\u793e\u306e\u5229\u76ca\u306b\u5fdc\u3058\u3066\u652f\u6255\u3046\u7d66\u4e0e\u306e\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4f1a\u793e\u306e\u5229\u76ca\u304c\u5897\u3048\u305f\u3089\u5f79\u54e1\u306b\u30dc\u30fc\u30ca\u30b9\u3092\u652f\u6255\u3046\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u3002\u3053\u306e\u7d66\u4e0e\u306f\u4f1a\u793e\u306e\u696d\u7e3e\u3068\u9023\u52d5\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ol>\n<p><span style=\"font-size: 16px;\">\u3053\u308c\u3089\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5f79\u54e1\u8cde\u4e0e\u306f\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><br \/>\u52a0\u3048\u3066\u3001\u5f79\u54e1\u8cde\u4e0e\u3092\u652f\u7d66\u3059\u308b\u306b\u306f\u6b63\u3057\u3044\u624b\u9806\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3067\u306f\u3001\u3069\u3046\u3044\u3063\u305f\u624b\u9806\u3092\u8e0f\u3093\u3067\u8cde\u4e0e\u3092\u7d4c\u8cbb\u306b\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\u6b21\u9805\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"62a0gh35mgcvog6k9acr78\">2.\u5f79\u54e1\u8cde\u4e0e\u3092\u7d4c\u8cbb\u306b\uff08\u640d\u91d1\u7b97\u5165\uff09\u3057\u3066\u6cd5\u4eba\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3001\uff13\u3064\u306e\u65b9\u6cd5\u306e\u5177\u4f53\u7684\u624b\u9806<\/h2>\n<p><span class=\"f-marker-p\">\u5f79\u54e1\u8cde\u4e0e\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u306b\u306f\u3001<\/span><span class=\"f-marker-p\">\u5f79\u54e1\u8cde\u4e0e\u3092<strong>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u30fb\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u30fb\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u3088\u3046\u306b\u652f\u6255\u3046<\/strong>\u3053\u3068\u3067\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/span>\u3064\u307e\u308a\u3001\u5f79\u54e1\u8cde\u4e0e\u3092\u5f79\u54e1\u5831\u916c\u306b\u542b\u307e\u305b\u308b\u5f62\u3067\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u898b\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u305d\u306e\u624b\u9806\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"s5owcdg31cwa3sfxdbb1\">2\u20101.\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u306e\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044<\/h3>\n<p><span class=\"f-marker-y\">\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u306f\u3001\u6bce\u6708\u540c\u3058\u91d1\u984d\u304c\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u306e\u3053\u3068\u3067\u3059\u3002<\/span>\u4f8b\u3048\u3070\u3001\u5f79\u54e1\u304c\u6bce\u670850\u4e07\u5186\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u3053\u308c\u304c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<strong>\u5f79\u54e1\u8cde\u4e0e\u3092\u6bce\u6708\u53d7\u3051\u53d6\u308b\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306b\u542b\u3081\u308b\u3053\u3068\u3067\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/11\/H4Vru1NmdgZTtKY0iaQebnspz-1721647321.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u4f8b\u3048\u3070\u4e0a\u8a18\u306e\u901a\u308a\u3001\u6bce\u6708\u306e\u5f79\u54e1\u5831\u916c\u304c60\u4e07\u5186\u306e\u5f79\u54e1\u306b\u5bfe\u3057\u3066120\u4e07\u5186\u306e\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u305f\u3044\u5834\u5408\u3001\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u6271\u3046\u305f\u3081\u306b\u306f\u8cde\u4e0e\u7dcf\u984d\u306e120\u4e07\u5186\u309212\u30f6\u6708\u3067\u5272\u308a\u3001\u6708\u984d10\u4e07\u5186\u3092\u4e0a\u4e57\u305b\u3057\u3066\u652f\u7d66\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6bce\u6708\u306e\u5f79\u54e1\u5831\u916c\u306f70\u4e07\u5186\u3068\u306a\u308a\u3001\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #111111;\">\u5f79\u54e1\u8cde\u4e0e\u3092\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u652f\u6255\u3046\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ol>\n<li><strong>\u682a\u4e3b\u7dcf\u4f1a\u3067\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3092\u6c7a\u5b9a\u3059\u308b<\/strong><br \/>\u307e\u305a\u3001\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3057\u3001\u5f79\u54e1\u306e\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u969b\u3001\u8cde\u4e0e\u3092\u542b\u3081\u305f\u5e74\u9593\u306e\u7dcf\u984d\u3092\u6c7a\u5b9a\u3057\u3001\u305d\u308c\u3092\u6bce\u6708\u306e\u7d66\u4e0e\u306b\u5206\u5272\u3057\u3066\u652f\u7d66\u3059\u308b\u3053\u3068\u3092\u6c7a\u8b70\u3057\u307e\u3059\u3002\n<\/li>\n<li><strong>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3092\u5909\u66f4\u3059\u308b<\/strong><br \/>\u6b21\u306b\u3001\u6c7a\u5b9a\u3057\u305f\u5e74\u9593\u7dcf\u984d\u3092\u3082\u3068\u306b\u3001\u6bce\u6708\u306e\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u5e74\u9593\u7dcf\u984d\u304c840\u4e07\u5186\u306e\u5834\u5408\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u306f70\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8cde\u4e0e\u3082\u542b\u3081\u305f\u5f62\u3067\u6bce\u6708\u540c\u3058\u91d1\u984d\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n<\/li>\n<li><strong>\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b<\/strong><br \/>\u8a2d\u5b9a\u3057\u305f\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3092\u6bce\u6708\u652f\u7d66\u3057\u307e\u3059\u3002\n<\/li>\n<li><strong>\u300c\u88ab\u4fdd\u967a\u8005\u8cde\u4e0e\u652f\u6255\u5c4a\u300d\u3092\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u63d0\u51fa<\/strong><br \/>\u6700\u5f8c\u306b\u3001\u652f\u7d66\u3057\u305f\u8cde\u4e0e\u306b\u3064\u3044\u3066\u300c\u88ab\u4fdd\u967a\u8005\u8cde\u4e0e\u652f\u6255\u5c4a\u300d\u3092\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u652f\u7d66\u65e5\u3088\u308a5\u65e5\u4ee5\u5185\u306b\u5fd8\u308c\u305a\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3055\u305b\u307e\u3059\u3002<\/li>\n<\/ol>\n<h3 id=\"fg6l1e451hi3621dd28yc\">2\u20102.\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3068\u3057\u3066\u306e\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044<\/h3>\n<p><span class=\"f-marker-y\">\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3068\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u305f\u91d1\u984d\u304c\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u306e\u3053\u3068\u3067\u3059\u3002<\/span><strong>\u5f79\u54e1\u8cde\u4e0e\u3092\u652f\u7d66\u3059\u308b\u305f\u3081\u306e\u5c4a\u51fa\u3092\u3001\u6307\u5b9a\u3055\u308c\u305f\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u5f79\u54e1\u8cde\u4e0e\u306e\u91d1\u984d\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong>\u4ee5\u4e0b\u304c\u305d\u306e\u624b\u9806\u3067\u3059\u3002<\/p>\n<ol>\n<li><strong>\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u7b49\u3067\u652f\u7d66\u6642\u671f\u3001\u652f\u7d66\u91d1\u984d\u3092\u5b9a\u3081\u308b<\/strong><br \/>\u682a\u4e3b\u7dcf\u4f1a\u306a\u3069\u3067\u3001\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u7d66\u65e5\u3068\u652f\u7d66\u91d1\u984d\u3092\u4e8b\u524d\u306b\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u8b70\u4e8b\u9332\u3092\u4f5c\u6210\u3057\u3001\u8a18\u9332\u3092\u6b8b\u3057\u3066\u304a\u304d\u307e\u3059\u3002\n<\/li>\n<li><strong>\uff62\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u5c4a\u51fa\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b<\/strong><br \/>\u6c7a\u5b9a\u3057\u305f\u652f\u7d66\u65e5\u3068\u652f\u7d66\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f<strong><span class=\"f-marker-p\">\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d<\/span><\/strong>\u3092\u3001<span class=\"f-marker-y\">\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u3001\u307e\u305f\u306f\u4f1a\u8a08\u671f\u9593\u958b\u59cb\u306e\u65e5\u304b\u30894\u30f6\u6708\u4ee5\u5185\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u307e\u3067<\/span>\u306b\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/11\/0ZgIH39Rm1UnXvyAWEDk7VwFJ-1721644930.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/068-1.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u516c\u5f0f\u30b5\u30a4\u30c8\uff1a\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa<\/a><\/p>\n<\/li>\n<li><strong>\u5c4a\u51fa\u66f8\u306b\u57fa\u3065\u3044\u3066\u5f79\u54e1\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b<\/strong><br \/>\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3057\u305f\u901a\u308a\u306e\u652f\u7d66\u65e5\u3068\u652f\u7d66\u91d1\u984d\u3067\u3001\u5f79\u54e1\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u307e\u3059\u30021\u5186\u3067\u3082\u30011\u65e5\u3067\u3082\u7570\u306a\u308b\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u305f\u3081\u3001\u6b63\u78ba\u306b\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\n<\/li>\n<li><strong>\u300c\u88ab\u4fdd\u967a\u8005\u8cde\u4e0e\u652f\u6255\u5c4a\u300d\u3092\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u63d0\u51fa<\/strong><br \/>\u8cde\u4e0e\u652f\u7d66\u5f8c\u30015\u65e5\u4ee5\u5185\u306b\u300c\u88ab\u4fdd\u967a\u8005\u8cde\u4e0e\u652f\u6255\u5c4a\u300d\u3092\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<h3 id=\"49z29aepb2p67in28gyh13\">2\u20103.\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u3068\u3057\u3066\u306e\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044<\/h3>\n<p><span style=\"font-size: 16px;\">\u5f79\u54e1\u8cde\u4e0e\u3092\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u3082\u3046\u4e00\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u304c<strong>\u300c\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u300d<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u3068\u306f\u3001\u4f1a\u793e\u306e\u696d\u7e3e\u306b\u5fdc\u3058\u3066\u5f79\u54e1\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u3092\u652f\u7d66\u3059\u308b\u5f62\u5f0f\u306e\u7d66\u4e0e\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5229\u76ca\u30fb\u682a\u4fa1\u30fb\u58f2\u4e0a\u9ad8\u306a\u3069\u306e\u696d\u7e3e\u6307\u6a19\u3092\u57fa\u6e96\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u305f\u3060\u3057\u3001<span class=\"f-marker-y\"><strong>\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u3092\u640d\u91d1\u3068\u3057\u3066\u7b97\u5165\u3067\u304d\u308b\u306e\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u4e0a\u5834\u4f01\u696d\u306a\u3069\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/strong><\/span>\u3057\u305f\u304c\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u7c21\u5358\u306b\u89e3\u8aac\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ol>\n<li><span style=\"font-size: 16px;\"><strong>\u696d\u7e3e\u6307\u6a19\u3092\u8a2d\u5b9a\u3059\u308b<\/strong><\/span><br \/><span style=\"font-size: 16px;\">\u307e\u305a\u3001\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u306e\u57fa\u6e96\u3068\u306a\u308b\u696d\u7e3e\u6307\u6a19\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u5229\u76ca\u30fb\u58f2\u4e0a\u9ad8\u30fb\u682a\u4fa1\u306a\u3069\u306e\u5177\u4f53\u7684\u306a\u6307\u6a19\u3092\u9078\u5b9a\u3057\u307e\u3059\u3002<\/span>\n<\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u652f\u7d66\u57fa\u6e96\u3092\u6c7a\u5b9a\u3059\u308b<\/strong><\/span><br \/><span style=\"font-size: 16px;\">\u6b21\u306b\u3001\u8a2d\u5b9a\u3057\u305f\u696d\u7e3e\u6307\u6a19\u306b\u57fa\u3065\u3044\u3066\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u652f\u7d66\u57fa\u6e96\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span>\n<\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/span><br \/><span style=\"font-size: 16px;\">\u6c7a\u5b9a\u3057\u305f\u652f\u7d66\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u3001\u5f79\u54e1\u3068\u306e\u9593\u3067\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u3053\u306e\u5951\u7d04\u66f8\u306b\u306f\u3001\u696d\u7e3e\u6307\u6a19\u30fb\u652f\u7d66\u57fa\u6e96\u30fb\u652f\u7d66\u6642\u671f\u306a\u3069\u306e\u8a73\u7d30\u3092\u660e\u8a18\u3057\u307e\u3059\u3002<\/span>\n<\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b<\/strong><\/span><br \/><span style=\"font-size: 16px;\">\u8a55\u4fa1\u7d50\u679c\u306b\u57fa\u3065\u3044\u3066\u3001\u6c7a\u5b9a\u3057\u305f\u91d1\u984d\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u307e\u3059\u3002\u652f\u7d66\u6642\u671f\u3084\u65b9\u6cd5\u306f\u5951\u7d04\u66f8\u306b\u5f93\u3044\u307e\u3059\u3002<\/span>\n<\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u300c\u88ab\u4fdd\u967a\u8005\u8cde\u4e0e\u652f\u6255\u5c4a\u300d\u3092\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u63d0\u51fa<\/strong><\/span><br \/><span style=\"font-size: 16px;\">\u6700\u5f8c\u306b\u3001\u652f\u7d66\u3057\u305f\u8cde\u4e0e\u306b\u3064\u3044\u3066\u300c\u88ab\u4fdd\u967a\u8005\u8cde\u4e0e\u652f\u6255\u5c4a\u300d\u3092\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3055\u305b\u307e\u3059\u3002<\/span><\/li>\n<\/ol>\n<h2 id=\"21zy0h2mefqhwd1k0ormw\">3.\u5f79\u54e1\u5831\u916c\u304c\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b2\u3064\u306e\u57fa\u6e96<\/h2>\n<p>\u5f79\u54e1\u5831\u916c\u3084\u5f79\u54e1\u8cde\u4e0e\u306e\u640d\u91d1\u7b97\u5165\u306f\u3001\u4f01\u696d\u306e\u7a0e\u52d9\u6226\u7565\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u304c\u3001\u3059\u3079\u3066\u306e\u5f79\u54e1\u5831\u916c\u304c\u81ea\u52d5\u7684\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u5f53\u5c40\u306f\u3001<span class=\"f-marker-p\">\u5f79\u54e1\u5831\u916c\u304c\u9069\u6b63\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001<strong>\u5f62\u5f0f\u57fa\u6e96\u3068\u5b9f\u8cea\u57fa\u6e96<\/strong>\u3068\u3044\u30462\u3064\u306e\u57fa\u6e96\u3092\u7528\u3044\u307e\u3059\u3002<\/span>\u672c\u7ae0\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"ueqmcehdy15ftuclvjubp\">3-1.\u5f62\u5f0f\u57fa\u6e96<\/h3>\n<p><strong>\u5f62\u5f0f\u57fa\u6e96<\/strong>\u306f\u3001\u6c7a\u307e\u3063\u305f\u6761\u4ef6\u3084\u624b\u7d9a\u304d\u3092\u5b88\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002<br \/>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u4ef6\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong><span class=\"f-marker-y\">\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70<\/span><\/strong><span class=\"f-marker-y\">\uff1a<\/span><span class=\"f-marker-y\">\u5f79\u54e1\u5831\u916c\u306e\u652f\u7d66\u984d\u3084\u652f\u7d66\u6642\u671f\u304c\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u6b63\u5f0f\u306b\u6c7a\u8b70\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/span><\/li>\n<li><span class=\"f-marker-y\"><strong>\u5c4a\u51fa\u306e\u63d0\u51fa<\/strong>\uff1a\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u304c\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u671f\u9650\u5185\u306b\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/span><\/li>\n<li><span class=\"f-marker-y\"><strong>\u652f\u7d66\u306e\u6b63\u78ba\u6027<\/strong>\uff1a\u91d1\u984d\u3084\u6642\u671f\u304c\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u901a\u308a\u3067\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<h3 id=\"ukt4ijfat1rqj753cvvspe\">3-2.\u5b9f\u8cea\u57fa\u6e96<\/h3>\n<p><strong>\u5b9f\u8cea\u57fa\u6e96<\/strong>\u306f\u3001\u5f62\u5f0f\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u52a0\u3048\u3066\u3001\u5831\u916c\u306e\u5185\u5bb9\u3084\u652f\u7d66\u306e\u80cc\u666f\u304c\u9069\u6b63\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u7d20\u304c\u8003\u616e\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong><span class=\"f-marker-y\">\u7d4c\u6e08\u7684\u5408\u7406\u6027<\/span><\/strong><span class=\"f-marker-y\">\uff1a\u5f79\u54e1\u5831\u916c\u304c\u4f01\u696d\u306e\u696d\u7e3e\u3084\u5f79\u54e1\u306e\u8ca2\u732e\u5ea6\u306b\u898b\u5408\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3002<\/span><\/li>\n<li><span class=\"f-marker-y\"><strong>\u696d\u52d9\u5b9f\u614b<\/strong>\uff1a\u5f79\u54e1\u304c\u5b9f\u969b\u306b\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002<\/span><\/li>\n<li><span class=\"f-marker-y\"><strong>\u5e02\u5834\u76f8\u5834<\/strong>\uff1a\u540c\u696d\u4ed6\u793e\u306e\u5f79\u54e1\u5831\u916c\u3068\u6bd4\u8f03\u3057\u3066\u9069\u6b63\u306a\u7bc4\u56f2\u5185\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3002<\/span><\/li>\n<\/ul>\n<p>\u5f62\u5f0f\u57fa\u6e96\u304c\u4e3b\u306b\u66f8\u985e\u3084\u624b\u7d9a\u304d\u306e\u6b63\u78ba\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u5b9f\u8cea\u57fa\u6e96\u306f\u5831\u916c\u306e\u59a5\u5f53\u6027\u3084\u80cc\u666f\u3092\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u57fa\u6e96\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u5f79\u54e1\u5831\u916c\u306e\u640d\u91d1\u7b97\u5165\u3092\u78ba\u5b9f\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"y1ylxvvwl1zoitkaawdw\">4.\u5f79\u54e1\u8cde\u4e0e\u3092\u5897\u984d\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7bc0\u7d04<\/h2>\n<p>\u5f79\u54e1\u8cde\u4e0e\u3092\u5897\u984d\u3057\u3001\u6bce\u6708\u306e\u5f79\u54e1\u5831\u916c\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u5e74\u9593\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5927\u5e45\u306b\u7bc0\u7d04\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u672c\u7ae0\u3067\u306f\u3001\u5f79\u54e1\u5831\u916c\u3068\u5f79\u54e1\u8cde\u4e0e\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u76f4\u3059\u3053\u3068\u3067\u3069\u306e\u3088\u3046\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u304b\u306b\u3064\u3044\u3066\u3001<span style=\"font-size: 16px; color: #333333;\">\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3082\u3068\u306b<\/span>\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u524d\u63d0\u6761\u4ef6<\/strong><\/p>\n<p class=\"attention-p\">\u5e74\u9593\u306e\u7dcf\u5831\u916c\u984d\uff1a1,200\u4e07\u5186<br \/>\u5065\u5eb7\u4fdd\u967a\u6599\u7387\uff1a9.98%<br \/>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\uff1a18.3%<br \/>\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u4e0a\u9650\uff1a573\u4e07\u5186<br \/>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u4e0a\u9650\uff1a150\u4e07\u5186<\/p>\n<p><a href=\"https:\/\/www.kyoukaikenpo.or.jp\/~\/media\/Files\/shared\/hokenryouritu\/r6\/ippan\/r60213tokyo.pdf\">\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff1a\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u984d\u8868<\/a><\/p>\n<\/div>\n<p>\u5f79\u54e1\u8cde\u4e0e\u306b\u304b\u304b\u308b\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u306b\u306f\u4e0a\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<span class=\"f-marker-p\">\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u4e0a\u9650\u306f\u5e74\u9593573\u4e07\u5186\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u4e0a\u9650\u306f1\u56de\u306e\u652f\u7d66\u306b\u3064\u304d150\u4e07\u5186\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3064\u307e\u308a\u3001\u3053\u308c\u3089\u306e\u4e0a\u9650\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u4ed5\u7d44\u307f\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f79\u54e1\u5831\u916c\u306e\u8a2d\u5b9a\u3092\u5de5\u592b\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3057\u3001\u7bc0\u7d04\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h3>\u30b1\u30fc\u30b91\uff1a\u6bce\u6708\u306e\u5f79\u54e1\u5831\u916c\u304c\u5747\u7b49\u3067\u5f79\u54e1\u8cde\u4e0e\u304c0\u5186\u306e\u5834\u5408<\/h3>\n<p>\u6bce\u6708\u306e\u5f79\u54e1\u5831\u916c\uff1a100\u4e07\u5186<\/p>\n<p>\u5e74\u9593\u306e\u5f79\u54e1\u5831\u916c\uff1a1,200\u4e07\u5186<\/p>\n<h4>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97<\/h4>\n<p>\u5065\u5eb7\u4fdd\u967a\u6599\uff1a100\u4e07\u5186 \u00d7 9.98% = 99,800\u5186\/\u6708<\/p>\n<p>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a100\u4e07\u5186 \u00d7 18.3% = 183,000\u5186\/\u6708<\/p>\n<p><strong>\u5e74\u9593\u306e\u793e\u4f1a\u4fdd\u967a\u6599\uff1a (99,800\u5186 + 183,000\u5186) \u00d7 12\u30f6\u6708 =<span class=\"f-marker-y\"> 3,388,800\u5186<\/span><\/strong><\/p>\n<h3>\u30b1\u30fc\u30b92\uff1a\u6bce\u6708\u306e\u5f79\u54e1\u5831\u916c\u3092\u5c11\u306a\u304f\u8a2d\u5b9a\u3057\u3001\u5f79\u54e1\u8cde\u4e0e\u3092\u5897\u3084\u3059\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16px;\">\u6bce\u6708\u306e\u5f79\u54e1\u5831\u916c\uff1a10\u4e07\u5186<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u5f79\u54e1\u8cde\u4e0e\u5408\u8a08\uff1a1,080\u4e07\u5186<\/span><\/p>\n<p>\u5e74\u9593\u306e\u5f79\u54e1\u5831\u916c\uff0b\u8cde\u4e0e\uff1a1,200\u4e07\u5186<\/p>\n<h4>\u5f79\u54e1\u5831\u916c\u306b\u304b\u304b\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97<\/h4>\n<p><span style=\"font-size: 16px;\">\u6bce\u6708\u306e\u5065\u5eb7\u4fdd\u967a\u6599\uff1a10\u4e07\u5186 \u00d7 9.98% = 9,980\u5186\/\u6708<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u6bce\u6708\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a10\u4e07\u5186 \u00d7 18.3% = 18,300\u5186\/\u6708<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u5e74\u9593\u306e\u6bce\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\uff1a (9,980\u5186 + 18,300\u5186) \u00d7 12\u30f6\u6708 = 338,160\u5186<\/span><\/p>\n<h4>\u5f79\u54e1\u8cde\u4e0e\u306b\u304b\u304b\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97<\/h4>\n<p><span style=\"font-size: 16px;\">\u5065\u5eb7\u4fdd\u967a\u6599\uff1a573\u4e07\u5186 \u00d7 9.98% = 571,854\u5186<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a150\u4e07\u5186 \u00d7 18.3% = 274,500\u5186<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u5f79\u54e1\u8cde\u4e0e\u306b\u304b\u304b\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u5408\u8a08\uff1a846,354\u5186<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u5e74\u9593\u793e\u4f1a\u4fdd\u967a\u6599\uff1a<\/strong><strong><br \/>\u6bce\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599 \uff0b <span style=\"color: #333333;\">\u5f79\u54e1\u8cde\u4e0e\u306b\u304b\u304b\u308b\u793e\u4f1a\u4fdd\u967a\u6599 <\/span>\uff1d 338,160\u5186 \uff0b 846,354\u5186 \uff1d <\/strong><\/span><span style=\"font-size: 16px;\"><strong><span class=\"f-marker-y\">1,184,514\u5186<\/span><\/strong><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px;\">\uff5e\u6bd4\u8f03\u7d50\u679c\uff5e<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\">\u30b1\u30fc\u30b91\u306e\u5e74\u9593\u793e\u4f1a\u4fdd\u967a\u6599\uff1a3,388,800\u5186<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\">\u30b1\u30fc\u30b92\u306e\u5e74\u9593\u793e\u4f1a\u4fdd\u967a\u6599\uff1a1,184,514\u5186<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong><span class=\"f-marker-y\">\u7bc0\u7d04\u984d\uff1a3,388,800\u5186 \uff0d 1,184,514\u5186 = 2,204,286\u5186<\/span><\/strong><\/span><\/p>\n<\/div>\n<p><span style=\"font-size: 16px;\">\u4ee5\u4e0a\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304b\u3089\u3001\u5f79\u54e1\u5831\u916c\u3092\u5c11\u306a\u304f\u8a2d\u5b9a\u3057\u3066\u5f79\u54e1\u8cde\u4e0e\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u3001\u5e74\u9593\u7d04220\u4e07\u5186\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7bc0\u7d04\u3067\u304d\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3084\u6cd5\u7684\u306a\u5236\u7d04\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306b\u610f\u898b\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<h2>5.\u5f79\u54e1\u8cde\u4e0e\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u4e0a\u3067\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<h3 id=\"28ixppm7ww73ljqapkkml4\">5-1.\u5f79\u54e1\u8cde\u4e0e\u984d\u306e\u76ee\u5b89\u306f\uff1f<\/h3>\n<p>\u4e0a\u5834\u3057\u3066\u7d4c\u55b6\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u306e\u3001\u5f79\u54e1\u8cde\u4e0e\u306e<strong>\u91d1\u984d\u306e\u5e73\u5747\u306f\u4ee5\u4e0b\u306e\u901a\u308a588\u4e07\u5186\u3001\u5f79\u54e1\u7d66\u4e0e\u5168\u4f53\u306b\u304a\u3051\u308b\u5f79\u54e1\u8cde\u4e0e\u306e\u5272\u5408\u306f17.9\uff05<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u6771\u8a3c\u4e00\u90e8\u30fb\u6771\u8a3c\u4e8c\u90e8\u4e0a\u5834\u4f01\u696d2,648\u793e\u306b\u304a\u3051\u308b\u793e\u5185\u53d6\u7de0\u5f79\uff08\u57f7\u884c\u5f79\u542b\u3080\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u3092\u9664\u304f\uff09\u306e\u5e73\u5747\u5e74\u4ff8\u306f3,282\u4e07\u5186<strong>\uff08\u5185\u8a33\uff1a\u57fa\u672c\u5831\u916c2,304\u4e07\u5186\u3001<span class=\"f-marker-p\">\u8cde\u4e0e588\u4e07\u5186<\/span>\u3001\u682a\u5f0f\u5831\u916c331\u4e07\u5186\u3001\u9000\u8077\u6170\u52b4\u91d148\u4e07\u5186\u3001\u305d\u306e\u4ed611\u4e07\u5186\uff09<\/strong>\u3001\u793e\u5916\u5f79\u54e1\u306e\u57fa\u672c\u5831\u916c\u6c34\u6e96\u306f\u540c635\u4e07\u5186\u3067\u3042\u3063\u305f\uff08\u52a0\u91cd\u5e73\u5747\u5024\uff09\u3002\u306a\u304a\u3001\u6771\u8a3c\u4e00\u90e8\u30fb\u6771\u8a3c\u4e8c\u90e8\u4e0a\u5834\u4f01\u696d2,648\u793e\u306b\u304a\u3051\u308b\u5404\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5bfe\u3059\u308b\u5f79\u54e1\u5831\u916c\u7dcf\u984d\u306e\u5272\u5408\u306f6.1\uff05\u3067\u3042\u3063\u305f\uff08\u4e2d\u592e\u5024\uff09\u3002<\/p>\n<p>\u6771\u8a3c\u4e00\u90e8\u30fb\u6771\u8a3c\u4e8c\u90e8\u4e0a\u5834\u4f01\u696d2,648\u793e\u306b\u304a\u3051\u308b\u793e\u5185\u53d6\u7de0\u5f79\uff08\u57f7\u884c\u5f79\u542b\u3080\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u3092\u9664\u304f\uff09\u306e\u5831\u916c\u69cb\u6210\u6bd4\u7387\uff08\u5b9f\u7e3e\uff09\u306f<strong>\u2460\u57fa\u672c\u5831\u916c70.2\uff05\u3001<span class=\"f-marker-p\">\u2461\u8cde\u4e0e17.9\uff05<\/span>\u3001\u2462\u682a\u5f0f\u5831\u916c10.1\uff05\u3001\u2463\u9000\u8077\u6170\u52b4\u91d11.5\uff05\u3001\u2464\u305d\u306e\u4ed6\u5831\u916c0.3\uff05\u3067\u3042\u3063\u305f\u3002<\/strong>\u306a\u304a\u3001\u2781\u8cde\u4e0e\u306e\u652f\u7d66\u793e\u6570\u306f1,452\u793e\uff0854.5\uff05\uff09\u3001\u2462\u682a\u5f0f\u5831\u916c\u3092\u4ea4\u4ed8\u307e\u305f\u306f\u8a08\u4e0a\u3057\u305f\u793e\u6570\u306f1,233\u793e\uff0846.6\uff05\uff09\u3001\u2463\u9000\u8077\u6170\u52b4\u91d1\u3092\u4ea4\u4ed8\u307e\u305f\u306f\u8a08\u4e0a\u3057\u305f\u793e\u6570\u306f326\u793e\uff0812.3\uff05\uff09\u3067\u3042\u3063\u305f\u3002<\/p>\n<p><a href=\"https:\/\/www.jri.co.jp\/page.jsp?id=102701\">\u6771\u8a3c\u4e00\u90e8\u30fb\u4e8c\u90e8\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3051\u308b\u5f79\u54e1\u5831\u916c\u306e\u652f\u7d66\u5b9f\u614b\u8abf\u67fb\uff082021\u5e74\u5ea6\u7248\uff09<\/a><\/p>\n<\/blockquote>\n<p class=\"\">\u307e\u305f\u3001\u8cc7\u672c\u91d12,000\u4e07\u5186\u672a\u6e80\u306e\u4e2d\u5c0f\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5f79\u54e1\u7d66\u4e0e\u984d\u3068\u5f79\u54e1\u8cde\u4e0e\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3001\u6570\u5341\u4e07\u5186\u304c\u4e00\u822c\u7684\u306a\u91d1\u984d\u3068\u3044\u3046\u7d71\u8a08\u304c\u51fa\u3066\u3044\u307e\u3059\u3002<br \/><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/11\/6CbZwpWj3vOiaokgHzD140rfE-1722849006-scaled.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/statistics\/kokuzeicho\/minkan2022\/pdf\/000.pdf#page=117\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u4ee4\u548c\uff14\u5e74\u5206\u6c11\u9593\u7d66\u4e0e\u5b9f\u614b\u7d71\u8a08\u8abf\u67fb<span style=\"font-size: 15px;\">\uff0d\u8abf\u67fb\u7d50\u679c\u5831\u544a\uff0d<\/span><\/a><span style=\"font-size: 15px;\">\u00a0<\/span><\/p>\n<table style=\"width: 91%; margin-right: calc(9%);\" width=\"100%\">\n<tbody>\n<tr>\n<th><span style=\"font-size: medium; color: #ffffff;\">\u5f79\u54e1\u5831\u916c\u984d\uff08\u5e74\u9593\u5408\u8a08\uff09<\/span><\/th>\n<th>\u5f79\u54e1\u8cde\u4e0e\u984d\uff08\u203b\u5e74\u9593\u5408\u8a08\u30fb\u7537\u5973\u5e73\u5747\uff09<\/th>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 64.1879%;\">2,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 64.1879%;\">61,000\u5186<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium; color: #333333;\">1,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"width: 64.1879%;\">372,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 64.1879%;\">431,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>2,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 64.1879%;\">811,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>2,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 64.1879%;\">735,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>2,500\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 64.1879%;\">2,193,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5927\u624b\u4f01\u696d\u306e\u5f79\u54e1\u3067\u3042\u308c\u3070\u6570\u767e\u4e07\u5186\uff5e\u6570\u5343\u4e07\u5186\u3001\u3042\u308b\u3044\u306f\u305d\u308c\u4ee5\u4e0a\u306e\u30dc\u30fc\u30ca\u30b9\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u591a\u3044\u4e00\u65b9\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u6570\u5341\u4e07\u5186\uff5e\u6570\u767e\u4e07\u5186\u7a0b\u5ea6\u3067\u3042\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u306f\u3001\u5404\u4f01\u696d\u306e\u7d4c\u55b6\u65b9\u91dd\u3084\u5831\u916c\u4f53\u7cfb\u306b\u4f9d\u5b58\u3059\u308b\u90e8\u5206\u3082\u3042\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u306f\u4f01\u696d\u3054\u3068\u306b\u69d8\u3005\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u65b9\u91dd\u306b\u5408\u308f\u305b\u305f\u9069\u6b63\u306a\u5f79\u54e1\u5831\u916c\u984d\u306e\u6c7a\u5b9a\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306e\u610f\u898b\u3092\u6c42\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"lj6d7k7u0s926859afuj3a\">5-2.\u307f\u306a\u3057\u5f79\u54e1\u306e\u5f79\u54e1\u8cde\u4e0e\u3082\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p><span style=\"font-size: 16px;\"><span class=\"f-marker-y\">\u307f\u306a\u3057\u5f79\u54e1\u306e\u8cde\u4e0e\u3082\u3001\u4e8b\u524d\u306b\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3001\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u5f79\u54e1\u8cde\u4e0e\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u6271\u3046\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3057\u305f\u91d1\u984d\u901a\u308a\u306b\u5f79\u54e1\u8cde\u4e0e\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u307f\u306a\u3057\u5f79\u54e1\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u5f79\u54e1\u3068\u540c\u3058\u6271\u3044\u3092\u53d7\u3051\u308b\u304c\u4f1a\u793e\u6cd5\u4e0a\u306e\u5f79\u54e1\u3067\u306f\u306a\u3044\u8005\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4f1a\u9577\u3084\u526f\u4f1a\u9577\u3001\u9867\u554f\u3001\u76f8\u8ac7\u5f79\u7b49\u306e\u3001\u6cd5\u4eba\u306e\u7d4c\u55b6\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u8005\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px;\">\u591a\u304f\u306e\u4f1a\u793e\u3067\u306f\u3001\u8cde\u4e0e\u306e\u91d1\u984d\u306f\u696d\u7e3e\u306b\u3088\u3063\u3066\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u524d\u306b\u91d1\u984d\u3092\u5c4a\u3051\u51fa\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f59\u88d5\u3092\u6301\u3063\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2 id=\"ec5ev12p5n574gtydf9grw\">6.\u5f79\u54e1\u8cde\u4e0e\u306e\u3054\u76f8\u8ac7\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078<\/h2>\n<h3>6-1.\u9867\u554f\u7d4c\u9a13\u304b\u3089\u306a\u308b\u8c4a\u5bcc\u306a\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u3092\u4f1d\u6388\u53ef\u80fd<\/h3>\n<p><span style=\"font-size: 16px;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u8cb4\u793e\u306b\u6700\u9069\u306a\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u3092\u3057\u3063\u304b\u308a\u3068\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002\u5168\u56fd\u306e\u8d77\u696d\u5bb6\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304d\u305f\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u304c\u3042\u308b\u305f\u3081\u3001\u6570\u767e\u4e07\u5186\u306e\u7bc0\u7a0e\u3092\u5b9f\u73fe\u3059\u308b\u53ef\u80fd\u6027\u3082\u9ad8\u3044\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u5b9f\u969b\u306b\u3001\u5927\u5e45\u306a\u7bc0\u7a0e\u306b\u6210\u529f\u3057\u305f\u4e8b\u4f8b\u304c\u3053\u3061\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/11\/oFN7uGPhJLAR1Ejeyg9TWzbxU-1722865645.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span style=\"color: #e25041;\">\u5e74\u9593\u6570\u767e\u4e07\u5186\u306e\u7bc0\u7a0e\u304c\u3067\u304d\u308b\uff01<br \/><\/span><\/strong><strong>\u8c4a\u5bcc\u306a\u7d4c\u9a13\u304c\u3042\u308b\u304b\u3089\u3053\u305d\u3067\u304d\u308b<\/strong><strong>\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u304c\u3001\u79c1\u305f\u3061\u306e\u6700\u5927\u306e\u6b66\u5668\u3067\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px;\">\u4f1a\u793e\u304c\u3067\u304d\u308b\u7bc0\u7a0e\u5bfe\u7b56\u306f\u3001\u696d\u754c\u3084\u4f1a\u793e\u306e\u898f\u6a21\u3001<\/span><span style=\"font-size: 16px;\">\u305d\u3057\u3066\u7a0e\u5236\u5909\u66f4\u306a\u3069\u306b\u3088\u3063\u3066\u65e5\u3005\u3081\u307e\u3050\u308b\u3057\u304f\u5909\u308f\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8cde\u4e0e\u306e\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u305d\u308c\u4ee5\u5916\u306e\u69d8\u3005\u306a\u7a0e\u306e\u76f8\u8ac7\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><br \/><span style=\"font-size: 16px; color: #333333;\">\u5b9f\u7e3e\u8c4a\u5bcc\u306a\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u6301\u3064\u3001\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u3092\u305c\u3072\u53d7\u3051\u53d6\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3>6-2.\u7279\u5b9a\u696d\u7a2e\u3060\u3051\u3067\u306f\u306a\u304f\u69d8\u3005\u306a\u696d\u754c\u306e\u7bc0\u7a0e\u306b\u5bfe\u5fdc\u53ef\u80fd<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/11\/mNSCLb56qvuH8cnxYgGEayJQf-1722866401.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><span style=\"font-size: 16px;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u7279\u5b9a\u306e\u696d\u7a2e\u306b\u9650\u3089\u305a\u3001\u69d8\u3005\u306a\u696d\u754c\u306e\u7a0e\u52d9\u3001\u4f1a\u793e\u8a2d\u7acb\u3001\u52a9\u6210\u91d1\u306a\u3069\u306e\u304a\u60a9\u307f\u306b\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><span class=\"f-marker-y\">\u7bc0\u7a0e\u306e\u624b\u9806\u3084\u6ce8\u610f\u70b9\u306f\u3001\u696d\u754c\u3084\u696d\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3057\u3001\u3055\u3089\u306b\u4f1a\u793e\u306e\u898f\u6a21\u3084\u5f79\u54e1\u306e\u6570\u306b\u3088\u3063\u3066\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u79c1\u305f\u3061\u304c\u57f9\u3063\u3066\u304d\u305f\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3068\u77e5\u8b58\u3092\u6d3b\u304b\u3057\u3001\u6700\u9069\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u300c\u81ea\u5206\u306e\u696d\u754c\u30fb\u696d\u7a2e\u30fb\u4f1a\u793e\u898f\u6a21\u3067\u9069\u3057\u305f\u7bc0\u7a0e\u306e\u30eb\u30fc\u30eb\u304c\u3069\u308c\u306a\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u2026\u300d<\/strong><br \/><\/span><span style=\"font-size: 16px;\">\u3068\u3044\u3046\u65b9\u3082\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u79c1\u305f\u3061\u306f\u3001\u8d77\u696d\u5bb6\u4e00\u4eba\u3072\u3068\u308a\u306b\u6700\u9069\u306a\u4f1a\u793e\u8a2d\u7acb\u65b9\u6cd5\u3092\u63d0\u6848\u3044\u305f\u3057\u307e\u3059\uff01<\/span><\/p>\n<h2 id=\"0ukfcetijivbh2dmwyxxwd\">7.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong>\u5f79\u54e1\u8cde\u4e0e\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u6761\u4ef6\u3068\u7bc0\u7a0e\u3059\u308b\u305f\u3081\u306e3\u3064\u306e\u65b9\u6cd5\u3001\u305d\u306e\u4ed6\u5f79\u54e1\u8cde\u4e0e\u3092\u5229\u7528\u3057\u305f\u7bc0\u7a0e\u30dd\u30a4\u30f3\u30c8<\/strong>\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u305d\u306e\u8981\u70b9\u3092\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong><span class=\"f-marker-y\">\u5f79\u54e1\u8cde\u4e0e\u3092\u7d4c\u8cbb\u306b\uff08\u640d\u91d1\u7b97\u5165\uff09\u3057\u3066\u6cd5\u4eba\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3001\uff13\u3064\u306e\u65b9\u6cd5\u306e\u5177\u4f53\u7684\u624b\u9806<\/span><\/strong>\n<ul>\n<li><strong>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u306e\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044<\/strong><\/li>\n<li><strong>\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3068\u3057\u3066\u306e\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044<\/strong><\/li>\n<li><strong>\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u3068\u3057\u3066\u306e\u5f79\u54e1\u8cde\u4e0e\u306e\u652f\u6255\u3044\n<p><\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong><span class=\"f-marker-y\">\u5f79\u54e1\u5831\u916c\u304c\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b2\u3064\u306e\u57fa\u6e96<\/span><\/strong>\n<ul>\n<li><strong>\u5f62\u5f0f\u57fa\u6e96<\/strong><\/li>\n<li><strong>\u5b9f\u8cea\u57fa\u6e96\n<p><\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong><span class=\"f-marker-y\">\u5f79\u54e1\u8cde\u4e0e\u3092\u5897\u984d\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7bc0\u7d04<\/span><\/strong>\n<ul>\n<li><strong>\u30b1\u30fc\u30b91: \u6bce\u6708\u306e\u5f79\u54e1\u5831\u916c\u304c\u5747\u7b49\u3067\u5f79\u54e1\u8cde\u4e0e\u304c0\u5186\u306e\u5834\u5408<\/strong>\n<ul>\n<li><strong>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong>\u30b1\u30fc\u30b92: 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