{"id":207,"date":"2024-11-13T17:33:16","date_gmt":"2024-11-13T08:33:16","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=207"},"modified":"2024-11-19T14:31:04","modified_gmt":"2024-11-19T05:31:04","slug":"company-stock-reduction-transfer","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/company-stock-reduction-transfer","title":{"rendered":"\u4f4e\u3044\u4fa1\u984d\u306e\u8b72\u6e21\u306f\u640d\u3092\u3059\u308b\uff1f\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3067\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306e\u30ea\u30b9\u30af\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u81ea\u793e\u682a\u3092\u58f2\u8cb7\u306b\u3088\u308a\u3001\u5f8c\u7d99\u8005\u306b\u5f15\u304d\u7d99\u304e\u305f\u3044\u3002\u975e\u4e0a\u5834\u682a\u5f0f\u3060\u304b\u3089\u81ea\u7531\u306b\u682a\u5f0f\u306e\u4fa1\u683c\u304c\u6c7a\u3081\u3089\u308c\u308b\u3002\u5b89\u304f\u58f2\u308c\u3070\u3001\u8cb7\u3044\u624b\u306e\u8ca0\u62c5\u3082\u5c11\u306a\u304f\u306a\u308b\u306f\u305a\u3002<\/p>\n<p>\u305d\u3046\u601d\u3063\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306e\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3057\u304b\u306b\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u306e\u5408\u610f\u304c\u3042\u308c\u3070\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u4fa1\u683c\u3092\u81ea\u7531\u306b\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u8cb7\u3044\u624b\u304c\u60f3\u5b9a\u5916\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u308a\u3001\u58f2\u308a\u624b\u304c\u9ad8\u984d\u306a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u306b\u306a\u308b<\/strong>\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u306b\u3088\u308b\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<span><br \/>\n<\/span><\/p>\n<h2><span>1.<\/span>\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3068\u306f<span>?<\/span><\/h2>\n<p><strong>\u81ea\u793e\u682a\u3092\u672c\u6765\u306e\u4fa1\u984d\uff08\u6642\u4fa1\uff09\u3088\u308a\u3082\u8457\u3057\u304f\u4f4e\u3044\u91d1\u984d\u3067\u58f2\u8cb7\u3059\u308b\u3053\u3068\u3092<span class=\"f-marker-p\">\u4f4e\u984d\u8b72\u6e21<\/span>\u3068\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u682a\u5f0f\u306f\u3001\u682a\u5f0f\u5e02\u5834\u3067\u58f2\u8cb7\u3055\u308c\u308b\u305f\u3081\u3001\u58f2\u8cb7\u4fa1\u683c\u306f\u5e02\u5834\u4fa1\u683c\u304c\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u5834\u5408\u3001\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u5408\u610f\u304c\u3042\u308c\u3070\u3001\u81ea\u7531\u306b\u58f2\u8cb7\u4fa1\u683c\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u6642\u4fa1\u3088\u308a\u3082\u8457\u3057\u304f\u4f4e\u3044\u91d1\u984d\u3067\u58f2\u8cb7\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u4e00\u822c\u7684\u306a\u58f2\u8cb7\u3092\u884c\u3063\u305f\u5834\u5408\u3068\u7570\u306a\u308b\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u77e5\u3063\u3066\u304a\u304b\u306a\u3044\u3068\u60f3\u5b9a\u5916\u306e\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u80cc\u8ca0\u3046\u3053\u3068\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f4e\u984d\u8b72\u6e21\u306b\u8a72\u5f53\u3059\u308b\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u58f2\u8cb7\u4fa1\u683c\u304c\u6642\u4fa1\u306e<span>2<\/span>\u5206\u306e<span>1<\/span>\u306e\u4fa1\u683c\u3092\u4e0b\u56de\u308b\u3053\u3068\u304c\u3072\u3068\u3064\u306e\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u660e\u78ba\u306a\u57fa\u6e96\u306f\u306a\u304f\u3001\u500b\u3005\u306e\u30b1\u30fc\u30b9\u306b\u3088\u308b\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2><span>2.<\/span>\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u304c\u5f97\u3068\u306f\u8a00\u3048\u306a\u3044\u7406\u7531<\/h2>\n<p><strong>\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u4e00\u822c\u7684\u306a\u58f2\u8cb7\u3067\u306f\u767a\u751f\u3057\u306a\u3044\u8ab2\u7a0e\u304c\u3042\u3063\u305f\u308a\u3001\u7a0e\u91d1\u306e\u91d1\u984d\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<h3><span>2-1.<\/span>\u4f4e\u984d\u8b72\u6e21\u306f\u3001\u58f2\u308a\u624b\u3082\u8cb7\u3044\u624b\u3082\u8ab2\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/h3>\n<p>\u901a\u5e38\u3001\u58f2\u308a\u624b\u306f\u682a\u306e\u53d6\u5f97\u4fa1\u683c\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b<strong>\u8b72\u6e21\u76ca<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6642\u4fa1\u3068\u53d6\u5f97\u8cbb\u306e\u5dee\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3067\u3001<span style=\"color: #ff0000;\"><strong>\u58f2\u308a\u624b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u304c\u60f3\u5b9a\u3088\u308a\u3082\u591a\u304f<\/strong><\/span>\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u901a\u5e38\u306e\u58f2\u8cb7\u3067\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044<span style=\"color: #ff0000;\"><strong>\u8cb7\u3044\u624b\u5074\u306b\u3082\u7a0e\u91d1\u304c\u767a\u751f<\/strong><\/span>\u3059\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u60f3\u5b9a\u5916\u306b\u9ad8\u984d\u306a\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u308a\u3001\u7a0e\u91d1\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3092\u628a\u63e1\u3057\u3066\u304a\u3089\u305a\u3001\u7a0e\u91d1\u306e\u7533\u544a\u6f0f\u308c\u3092\u3059\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u91cd\u52a0\u7b97\u7a0e\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3046\u969b\u306f\u3001\u58f2\u8cb7\u8cbb\u7528\u3060\u3051\u3067\u306a\u304f\u3001\u5fc5\u8981\u3068\u306a\u308b\u7a0e\u91d1\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u306a\u306e\u3067\u3059\u3002<\/p>\n<h3><span>2-2.<\/span>\u58f2\u308a\u624b\u304c\u6570\u500d\u306e\u7a0e\u91d1\u3001\u8cb7\u3044\u624b\u306f\u60f3\u5b9a\u5916\u306e\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3082<\/h3>\n<p><strong>\u682a\u5f0f\u306e\u4f4e\u984d\u8b72\u6e21\u306e\u8ab2\u7a0e\u306e\u4e00\u4f8b\u3068\u3057\u3066\u3001\u58f2\u308a\u624b\u306b\u60f3\u5b9a\u306e4<\/strong><strong>\u500d\u306e\u6240\u5f97\u7a0e<\/strong><strong>\u3001\u8ca0\u62c5\u304c\u306a\u3044\u306f\u305a\u306e\u8cb7\u3044\u624b\u306b\u3082\u8ab2\u7a0e<\/strong>\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u58f2\u308a\u624b\u304c\u500b\u4eba\u3001\u8cb7\u3044\u624b\u304c\u6cd5\u4eba<\/strong>\u3067\u3042\u308a\u3001\u81ea\u793e\u682a\u306e\u6642\u4fa1\u304c<span>1,000<\/span>\u4e07\u5186\u3001\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\u3001\u53d6\u5f97\u8cbb<span>200<\/span>\u4e07\u5186\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_02-min-1.png\" alt=\"\" width=\"601\" height=\"321\" class=\"aligncenter wp-image-211 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_02-min-1.png 601w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_02-min-1-300x160.png 300w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<p><span>\u203b<\/span>\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8003\u616e\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u3002<span>\u00a0<\/span><\/p>\n<p>\u4e00\u822c\u7684\u306a\u8b72\u6e21\u306e\u5834\u5408\u3001\u8b72\u6e21\u4fa1\u984d\u304b\u3089\u53d6\u5f97\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u58f2\u308a\u624b\u306e\u6240\u5f97\u7a0e\u306f\u7d04<span>31<\/span>\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8cb7\u3044\u624b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306f\u3001\u7d04<span>123<\/span>\u4e07\u5186\u3001\u8cb7\u3044\u624b\u306f\u3001<span>600<\/span>\u4e07\u5186\u306e\u53d7\u8d08\u76ca\u306b\u5bfe\u3057\u3001\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4e\u984d\u8b72\u6e21\u306e\u7a0e\u91d1\u306e\u8a73\u7d30\u306f\u3001<span>\u7b2c3\u7ae0\u300c\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e4\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u300d<\/span>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2><span>3.<\/span>\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e<span>4<\/span>\u3064\u306e\u30d1\u30bf\u30fc\u30f3<\/h2>\n<p>\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_03-min.png\" alt=\"\" width=\"587\" height=\"162\" class=\"alignnone size-full wp-image-213 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_03-min.png 587w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_03-min-300x83.png 300w\" sizes=\"auto, (max-width: 587px) 100vw, 587px\" \/><\/p>\n<p>\u4e00\u822c\u7684\u306b\u682a\u5f0f\u306e\u58f2\u8cb7\u306b\u3088\u308b\u8b72\u6e21\u76ca\u306f\u3001\u8b72\u6e21\u4fa1\u984d\u3068\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5dee\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f4e\u984d\u8b72\u6e21\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u3001<strong>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e\u984d\u304c\u9ad8\u984d\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong>\u307b\u304b\u3001\u901a\u5e38\u3067\u306f\u767a\u751f\u3057\u306a\u3044\u3001<strong>\u8cb7\u3044\u624b\u306b\u3082\u8ab2\u7a0e\u3055\u308c\u308b<\/strong>\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u81ea\u793e\u682a\u3092\u4f4e\u984d\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e<span>4<\/span>\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u8a73\u7d30\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<span><\/span><span>\u00a0<\/span><\/p>\n<h3><span>3-1.<\/span>\u500b\u4eba\u304b\u3089\u500b\u4eba\u3078\u306e\u4f4e\u984d\u8b72\u6e21<\/h3>\n<p><strong>\u500b\u4eba\u304b\u3089\u500b\u4eba\u3078\u81ea\u793e\u682a\u3092\u4f4e\u984d\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u58f2\u308a\u624b\u306b\u306f\u3001\u53d6\u5f97\u8cbb\u306b\u5fdc\u3058\u305f\u8b72\u6e21\u76ca\u3001\u8cb7\u3044\u624b\u306b\u306f\u3001\u307f\u306a\u3057\u8d08\u4e0e\u3068\u3057\u3066<span class=\"f-marker-p\">\u8d08\u4e0e\u7a0e<\/span>\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_04-min.png\" alt=\"\" width=\"601\" height=\"321\" class=\"alignnone size-full wp-image-214 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_04-min.png 601w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_04-min-300x160.png 300w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<h4>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e<\/h4>\n<p>\u58f2\u308a\u624b\u306b\u306f\u3001\u81ea\u793e\u682a\u3092\u4f4e\u984d\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u8b72\u6e21\u4fa1\u984d\u3068\u53d6\u5f97\u8cbb\u306e\u5dee\u984d\u304c\u8b72\u6e21\u76ca\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3082\u3057\u3001\u8b72\u6e21\u4fa1\u984d\u304c\u53d6\u5f97\u8cbb\u3092\u4e0b\u56de\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e<\/h4>\n<p>\u901a\u5e38\u3001\u9069\u6b63\u306a\u4fa1\u984d\u3067\u682a\u5f0f\u306e\u58f2\u8cb7\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u8cb7\u3044\u624b\u5074\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u6642\u4fa1\u3088\u308a\u3082\u4f4e\u3044\u4fa1\u984d\u3067\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c<strong><span class=\"f-marker-p\">\u307f\u306a\u3057\u8d08\u4e0e<\/span><\/strong>\u3068\u306a\u308a\u3001<strong>\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u307f\u306a\u3057\u8d08\u4e0e<\/strong><\/p>\n<p>\u8d08\u4e0e\u306e\u8a8d\u8b58\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5b9f\u8cea\u7684\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u306e\u3068\u540c\u7b49\u306e\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u304c\u5f97\u3089\u308c\u305f\u5834\u5408\u306b\u300c\u8d08\u4e0e\u304c\u3042\u3063\u305f\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u81ea\u793e\u682a\u306e\u6642\u4fa1\u304c<span>1,000<\/span>\u4e07\u5186\u3001\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\u3001\u53d6\u5f97\u8cbb<span>200<\/span>\u4e07\u5186\u3068\u3057\u3066\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e<\/strong><\/p>\n<p>\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\u30fc\u53d6\u5f97\u8cbb<span>200<\/span>\u4e07\u5186\uff1d<span>200<\/span>\u4e07\u5186\uff08\u8b72\u6e21\u76ca\uff09<\/p>\n<p><span>200<\/span>\u4e07\u5186<span>\u00d715.315%<\/span>\uff1d<span><\/span><span class=\"f-marker-p\"><span>30.63<\/span>\u4e07\u5186\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/span>\u3000\u3000<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p><strong>\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e\u3000\u3000<\/strong><span>\u203b<\/span>\u4e00\u822c\u8d08\u4e0e\u3068\u3057\u3066\u8a08\u7b97<\/p>\n<p>\u6642\u4fa1<span>1,000<\/span>\u4e07\u5186\u30fc\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\uff1d<span>600<\/span>\u4e07\u5186\uff08\u307f\u306a\u3057\u8d08\u4e0e\uff09<\/p>\n<p>600\u4e07\u5186\u00d730\uff05\u30fc65\u4e07\u5186\uff08\u63a7\u9664\u984d\uff09\uff1d<span class=\"f-marker-p\">115\u4e07\u5186\u306e\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e<\/span><\/p>\n<\/div>\n<h3><span>3-2.<\/span>\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u3078\u306e\u4f4e\u984d\u8b72\u6e21<\/h3>\n<p><strong>\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u306b\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u5b9f\u969b\u306b\u306f\u5229\u76ca\u3092\u5f97\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8ab2\u7a0e\u3055\u308c\u308b<span class=\"f-marker-p\">\u307f\u306a\u3057\u8b72\u6e21<\/span>\u3084\u3001\u8cb7\u3044\u624b\u3067\u3042\u308b\u6cd5\u4eba\u3082\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c<span class=\"f-marker-p\">\u53d7\u8d08\u76ca<\/span>\u306b\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_07-min.png\" alt=\"\" width=\"601\" height=\"321\" class=\"alignnone size-full wp-image-217 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_07-min.png 601w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_07-min-300x160.png 300w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<h4>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e<\/h4>\n<p>\u8b72\u6e21\u4fa1\u984d\u3068\u53d6\u5f97\u8cbb\u306e\u5dee\u984d\u304c\u8b72\u6e21\u76ca\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u500b\u4eba\u540c\u58eb\u306e\u58f2\u8cb7\u3068\u540c\u69d8\u3067\u3059\u3002\u8cb7\u3044\u624b\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c<strong><span class=\"f-marker-p\">\u307f\u306a\u3057\u8b72\u6e21<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u5b9f\u969b\u306e\u53ce\u5165\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u307f\u306a\u3057\u8b72\u6e21<\/strong><\/p>\n<p>\u7121\u511f\u3082\u3057\u304f\u306f\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4>\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e<\/h4>\n<p>\u9069\u6b63\u306a\u4fa1\u683c\u306e\u682a\u5f0f\u306e\u58f2\u8cb7\u3067\u306f\u3001\u8cb7\u3044\u624b\u3067\u3042\u308b\u6cd5\u4eba\u306b\u306f\u7a0e\u91d1\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306b\u5dee\u304c\u3042\u308b\u5834\u5408\u306f\u3001<strong><span class=\"f-marker-p\">\u53d7\u8d08\u76ca<\/span><\/strong>\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u53d7\u8d08\u76ca<\/strong><\/p>\n<p>\u53d7\u8d08\u76ca\u3068\u306f\u3001\u7121\u511f\u3084\u4f4e\u984d\u3067\u8cc7\u7523\u3092\u8b72\u53d7\u3057\u305f\u5834\u5408\u306e\u5229\u76ca\u306e\u3053\u3068\u3002\u7279\u5225\u640d\u76ca\u306e\u3072\u3068\u3064\u3067\u3001\u6cd5\u4eba\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u81ea\u793e\u682a\u306e\u6642\u4fa1\u304c<span>1,000<\/span>\u4e07\u5186\u3001\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\u3001\u53d6\u5f97\u8cbb<span>200<\/span>\u4e07\u5186\u3068\u3057\u3066\u3001\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e<\/strong><\/p>\n<p>\u6642\u4fa1<span>1,000<\/span>\u4e07\u5186\u30fc\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\uff1d<span>600<\/span>\u4e07\u5186\uff08\u307f\u306a\u3057\u8b72\u6e21\uff09<\/p>\n<p>\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\u30fc\u53d6\u5f97\u8cbb<span>200<\/span>\u4e07\u5186\uff1d<span>200<\/span>\u4e07\u5186\uff08\u8b72\u6e21\u76ca\uff09<\/p>\n<p>\uff08<span>200<\/span>\u4e07\u5186\uff0b<span>600<\/span>\u4e07\u5186\uff09<span>\u00d715.315<\/span>\uff05\uff1d<span><\/span><span class=\"f-marker-p\"><span>122.52<\/span>\u4e07\u5186\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<span>\u00a0<\/span><\/span><span><\/span><\/p>\n<p><strong>\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e<\/strong><\/p>\n<p>\u6642\u4fa11,000\u4e07\u5186\u30fc\u8b72\u6e21\u4fa1\u984d400\u4e07\u5186\uff1d600\u4e07\u5186\uff08\u53d7\u8d08\u76ca\uff09<\/p>\n<p>600\u4e07\u5186\u304c\u53d7\u8d08\u76ca\u3068\u306a\u308a\u3001<span class=\"f-marker-p\">\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b<\/span><\/p>\n<\/div>\n<h3><span>3-3.<\/span>\u6cd5\u4eba\u304b\u3089\u500b\u4eba\u3078\u306e\u4f4e\u984d\u8b72\u6e21<\/h3>\n<p>\u58f2\u308a\u624b\u304c\u6cd5\u4eba\u3001\u8cb7\u3044\u624b\u304c\u500b\u4eba\u306e\u5834\u5408\u306f\u3001\u8cb7\u3044\u624b\u3068\u6cd5\u4eba\u3068\u306e\u95a2\u4fc2\u306b\u3088\u308a\u3001\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u306e\u53d6\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<strong>\u58f2\u308a\u624b\u3001\u8cb7\u3044\u624b\u306e\u53cc\u65b9\u304c\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_11-min.png\" alt=\"\" width=\"601\" height=\"302\" class=\"alignnone size-full wp-image-221 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_11-min.png 601w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_11-min-300x151.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_11-min-310x157.png 310w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<h4>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e<\/h4>\n<p>\u6cd5\u4eba\u306e\u58f2\u308a\u624b\u304c\u3001\u500b\u4eba\u306e\u8cb7\u3044\u624b\u306b\u81ea\u793e\u682a\u3092\u4f4e\u984d\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001\u6642\u4fa1\u3068\u53d6\u5f97\u8cbb\u306e\u5dee\u984d\u304c\u8b72\u6e21\u76ca\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>(\u6ce81)\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u306f\u3001\u8cb7\u3044\u624b\u306e\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u9593\u306b\u96c7\u7528\u95a2\u4fc2\u7b49\u306e\u6709\u7121\u306b\u3088\u308a\u306b\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u8cb7\u3044\u624b\u304c\u6cd5\u4eba\u306b\u5c5e\u3055\u306a\u3044\u7b2c\u4e09\u8005<\/strong>\uff1a\u5bc4\u4ed8\u91d1\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5bc4\u4ed8\u91d1\u306b\u306f\u3001\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u304c\u3042\u308a\u3001\u305d\u306e\u984d\u3092\u8d8a\u3048\u305f\u90e8\u5206\u304c\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/li>\n<li><strong>\u8cb7\u3044\u624b\u304c\u6cd5\u4eba\u306e\u5f79\u54e1<\/strong>\uff1a\u5f79\u54e1\u8cde\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/li>\n<li><strong>\u8cb7\u3044\u624b\u304c\u6cd5\u4eba\u306e\u5f93\u696d\u54e1<\/strong>\uff1a\u7d66\u4e0e\u3068\u306a\u308a\u307e\u3059\u3002\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u306a\u90e8\u5206\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<span>\u00a0<\/span><\/li>\n<\/ul>\n<ul><\/ul>\n<h4>\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e<\/h4>\n<p>\u6cd5\u4eba\u306e\u58f2\u308a\u624b\u304b\u3089\u3001\u682a\u3092\u8cb7\u3046\u500b\u4eba\u306f\u3001\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u683c\u306e\u5dee\u984d\u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u6cd5\u4eba\u306e\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u306f\u7d66\u4e0e\u6240\u5f97\u3001\u6cd5\u4eba\u306b\u5c5e\u3055\u306a\u3044\u7b2c\u4e09\u8005\u306e\u5834\u5408\u306f\u3001\u4e00\u6642\u6240\u5f97\u3067\u3059\u3002<\/p>\n<p>\u81ea\u793e\u682a\u306e\u6642\u4fa1\u304c<span>1,000<\/span>\u4e07\u5186\u3001\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\u3001\u53d6\u5f97\u8cbb<span>200<\/span>\u4e07\u5186\u3068\u3057\u3066\u3001\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e\u3000<\/strong><\/p>\n<p>\u6642\u4fa11,000\u4e07\u5186\u30fc\u8b72\u6e21\u4fa1\u984d400\u4e07\u5186\uff1d600\u4e07\u5186\uff08\u8b72\u6e21\u76ca\uff09<\/p>\n<p><span><\/span><span class=\"f-marker-p\"><span>600<\/span>\u4e07\u5186\u304c\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b<\/span><\/p>\n<p>\u203b\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u984d\u306e\u8a73\u7d30\u306f\u3001\u8cb7\u3044\u624b\u304c\u6cd5\u4eba\u306b\u5c5e\u3055\u306a\u3044\u7b2c\u4e09\u8005\u3001\u6cd5\u4eba\u306e\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u306a\u3069\u3001\u6cd5\u4eba\u3068\u306e\u96c7\u7528\u95a2\u4fc2\u7b49\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\uff08\u4e0a\u8a18\u6ce8\uff11\u53c2\u7167\uff09<span>\u00a0<\/span><\/p>\n<p><strong>\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e<\/strong>\u3000<span>\u203b<\/span>\u4e00\u6642\u6240\u5f97\u3067\u8a08\u7b97<\/p>\n<p>\u6642\u4fa1<span>1,000<\/span>\u4e07\u5186\u30fc\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\u30fc<span>50<\/span>\u4e07\u5186\uff08\u7279\u5225\u63a7\u9664\u984d\uff09\uff1d<span>550<\/span>\u4e07\u4e07\u5186\uff08\u4e00\u6642\u6240\u5f97\uff09<\/p>\n<p><span>550<\/span>\u4e07\u5186<span>\u00f72<\/span>\uff1d<span><\/span><span class=\"f-marker-p\"><span>275<\/span>\u4e07\u5186\u3092\u7dcf\u6240\u5f97\u306b\u7b97\u5165\u3057\u3001\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/span><\/p>\n<p><span>(\u6ce82)\u53ce\u5165\u304c\u4e00\u6642\u6240\u5f97\u306e\u307f\u3060\u3063\u305f\u5834\u5408\u306e\u8a08\u7b97<\/span><\/p>\n<p><span>275\u4e07\u5186\u00d7<span style=\"color: #ff0000;\">3<\/span><\/span><span><span style=\"color: #ff0000;\">0\uff05<\/span>\uff0d9\u4e077500\u5186\uff08\u63a7\u9664\u984d\uff09\uff1d17\u4e077500\u5186\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/span><\/p>\n<\/div>\n<h3><span>3-4.<\/span>\u6cd5\u4eba\u304b\u3089\u6cd5\u4eba\u3078\u306e\u4f4e\u984d\u8b72\u6e21<\/h3>\n<p><strong>\u58f2\u308a\u624b\u3082\u8cb7\u3044\u624b\u3082\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u8cb7\u3044\u624b\u306e\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c\u53d7\u8d08\u76ca\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_12-min-1.png\" alt=\"\" width=\"601\" height=\"308\" class=\"size-full wp-image-227 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_12-min-1.png 601w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/Company-stock-reduction-transfer_12-min-1-300x154.png 300w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<h4>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e<\/h4>\n<p>\u6cd5\u4eba\u306e\u58f2\u308a\u624b\u304c\u3001\u6cd5\u4eba\u306e\u8cb7\u3044\u624b\u306b\u81ea\u793e\u682a\u3092\u6642\u4fa1\u3088\u308a\u3082\u5b89\u304f\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001\u6642\u4fa1\u3068\u53d6\u5f97\u8cbb\u306e\u5dee\u984d\u304c\u8b72\u6e21\u76ca\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u306f\u3001\u8cb7\u3044\u624b\u3078\u306e\u5bc4\u4ed8\u91d1\u3068\u3044\u3046\u53d6\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e<\/h4>\n<p>\u6cd5\u4eba\u306e\u8cb7\u3044\u624b\u304b\u3089\u3001\u6642\u4fa1\u3088\u308a\u3082\u5b89\u304f\u682a\u3092\u8b72\u308a\u53d7\u3051\u305f\u6cd5\u4eba\u306f\u3001\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c\u53d7\u8d08\u76ca\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u682a\u306e\u6642\u4fa1\u304c<span>1,000<\/span>\u4e07\u5186\u3001\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\u3001\u53d6\u5f97\u8cbb<span>200<\/span>\u4e07\u5186\u3068\u3057\u3066\u3001\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u58f2\u308a\u624b\u306e\u8ab2\u7a0e<\/strong><\/p>\n<p><span>\u6642\u4fa11,000\u4e07\u5186\u22b8\u8b72\u6e21\u4fa1\u984d400\u4e07\u5186\uff1d600\u4e07\u5186\uff08\u8b72\u6e21\u76ca\uff09<\/span><\/p>\n<p><span><\/span><span class=\"f-marker-p\"><span>600\u4e07\u5186\u304c \u5bc4\u4ed8\u91d1\u3068\u306a\u308a<\/span><span>\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b<\/span><\/span><span><span style=\"text-decoration: line-through;\"><\/span><\/span><\/p>\n<p><strong>\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e<\/strong><\/p>\n<p>\u6642\u4fa1<span>1,000<\/span>\u4e07\u5186\u22b8\u8b72\u6e21\u4fa1\u984d<span>400<\/span>\u4e07\u5186\uff1d<span>600<\/span>\u4e07\u5186\uff08\u53d7\u8d08\u76ca\uff09<\/p>\n<p><span><\/span><span class=\"f-marker-p\"><span>600<\/span>\u4e07\u5186\u306e\u53d7\u8d08\u76ca\u304c\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b<\/span><\/p>\n<\/div>\n<h2><span>4.<\/span>\u6545\u610f\u306b\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3046\u30b1\u30fc\u30b9<\/h2>\n<p><strong>\u5206\u6563\u3057\u3066\u3044\u308b\u682a\u5f0f\u3092\u8cb7\u3044\u96c6\u3081\u308b\u5834\u5408\u306b\u3001\u3042\u3048\u3066\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u682a\u5f0f\u306e\u5206\u6563\u3068\u306f\u3001\u76f8\u7d9a\u3084\u5f93\u696d\u54e1\u306e\u6301\u682a\u4f1a\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u305f\u3081\u306e\u682a\u5f0f\u306e\u767a\u884c\u306a\u3069\u306b\u3088\u308a\u3001\u8907\u6570\u4eba\u304c\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u72b6\u614b\u3067\u3059\u3002\u5206\u6563\u3057\u3066\u3044\u308b\u72b6\u614b\u306f\u3001\u7d4c\u55b6\u8005\u3068\u5c11\u6570\u682a\u4e3b\uff08\u89aa\u4f1a\u793e\u4ee5\u5916\u306e\u682a\u4e3b\uff09\u306e\u53cc\u65b9\u306b\u3055\u307e\u3056\u307e\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u7d4c\u55b6\u8005\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\uff1a\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5229\u7528\u3078\u306e\u5f71\u97ff\u3002<\/p>\n<ul>\n<li>\u5c11\u6570\u682a\u4e3b\u3067\u3042\u3063\u3066\u3082\u3001\u5c11\u6570\u682a\u4e3b\u6a29(\u203b1)\u3084\u5358\u72ec\u682a\u4e3b\u6a29(\u203b2)\u306e\u884c\u4f7f\u306b\u3088\u308a\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u7d4c\u55b6\u3084\u91cd\u8981\u4e8b\u9805\u306e\u6c7a\u5b9a\u306e\u59a8\u3052\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/li>\n<li>\u8b70\u6c7a\u6a29\u4fdd\u6709\u7387\u306b\u3088\u3063\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u53d7\u3051\u3089\u308c\u308b\u300c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u300d\u306e\u5229\u7528\u304c\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<p><strong>\u5c11\u6570\u682a\u4e3b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\uff1a\u682a\u5f0f\u3092\u6240\u6709\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u306a\u3044\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/p>\n<ul>\n<li>\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u3044\u3066\u3082\u3001\u914d\u5f53\u91d1\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3002<\/li>\n<li>\u58f2\u5374\u3092\u3059\u308b\u76f8\u624b\u3092\u63a2\u3059\u3053\u3068\u304c\u96e3\u3057\u3044\u3002<\/li>\n<li>\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3002<\/li>\n<\/ul>\n<p>(<span>\u203b1<\/span>)\u5c11\u6570\u682a\u4e3b\u6a29\u2026\u682a\u5f0f\u3092\u4e00\u5b9a\u4ee5\u4e0a\u306e\u5272\u5408\u3067\u4fdd\u6709\u3059\u308b\u3053\u3068\u3067\u884c\u4f7f\u3067\u304d\u308b\u6a29\u5229\u3002\u682a\u4e3b\u63d0\u6848\u6a29\u3084\u5f79\u54e1\u306e\u89e3\u4efb\u3092\u6c42\u3081\u308b\u6a29\u5229\u3001\u5e33\u7c3f\u95b2\u89a7\u6a29\u306a\u3069\u304c\u3042\u308b\u3002<\/p>\n<p><b>(\u203b<\/b>2<b>)<\/b>\u5358\u72ec\u682a\u4e3b\u6a29\u2026\u682a\u5f0f\u3092\u4e00\u682a\u3067\u3082\u6240\u6709\u3059\u308b\u3053\u3068\u3067\u884c\u4f7f\u3067\u304d\u308b\u6a29\u5229\u3002\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u8b70\u6c7a\u6a29\u3001\u682a\u4e3b\u4ee3\u8868\u8a34\u8a1f\u306e\u63d0\u8a34\u6a29\u3001\u65b0\u682a\u767a\u884c\u306e\u5dee\u3057\u6b62\u3081\u6a29\u306a\u3069\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u682a\u5f0f\u306e\u5024\u6bb5\u304c\u4f4e\u984d\u3067\u3042\u3063\u3066\u3082\u3001\u652f\u6255\u3046\u7a0e\u91d1\u3092\u8d85\u3048\u308b\u8b72\u6e21\u76ca\u304c\u5f97\u3089\u308c\u308c\u3070\u3001\u58f2\u3063\u3066\u3057\u307e\u3063\u305f\u307b\u3046\u304c\u5c11\u6570\u682a\u4e3b\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u7d4c\u55b6\u8005\u3068\u5c11\u6570\u682a\u4e3b\u306e\u5229\u5bb3\u304c\u4e00\u81f4\u3059\u308b\u3053\u3068\u3067\u4f4e\u984d\u8b72\u6e21\u304c\u884c\u308f\u308c\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u6700\u5f8c\u306b\u81ea\u793e\u682a\u3092\u4f4e\u984d\u8b72\u6e21\u3059\u308b\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u81ea\u793e\u682a\u3092\u4f4e\u984d\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u81ea\u793e\u682a\u3092\u4f4e\u984d\u8b72\u6e21\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b<\/strong><\/p>\n<ul>\n<li><strong>\u58f2\u308a\u624b<\/strong>\uff1a\u6642\u4fa1\u3068\u53d6\u5f97\u8cbb\u7528\u306e\u5dee\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u8b72\u6e21\u3067\u5f97\u3089\u308c\u305f\u8cbb\u7528\u3088\u308a\u3082<span class=\"f-marker-p\">\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u3002<\/span><\/li>\n<li><strong>\u8cb7\u3044\u624b<\/strong>\uff1a\u901a\u5e38\u3001\u8cb7\u3044\u624b\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u304c\u3001\u4f4e\u984d\u8b72\u6e21\u3067\u306f<span class=\"f-marker-p\">\u6642\u4fa1\u3068\u8b72\u6e21\u8cbb\u7528\u306e<span class=\"f-marker-p\">\u5dee<\/span><\/span><span class=\"f-marker-p\">\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<p>\u81ea\u793e\u682a\u306e\u4f4e\u984d\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u8ab2\u7a0e\u306b\u306f\uff14\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>(1)\u58f2\u308a\u624b\uff1a\u500b\u4eba<span>\u2192<\/span><\/strong><strong>\u8cb7\u3044\u624b\uff1a\u500b\u4eba<\/strong><\/p>\n<ul>\n<li>\u58f2\u308a\u624b\uff1a\u8b72\u6e21\u4fa1\u984d\u3068\u53d6\u5f97\u8cbb\u306e\u5dee\u984d\u304c<span class=\"f-marker-p\">\u8b72\u6e21\u76ca<\/span>\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/li>\n<li>\u8cb7\u3044\u624b\uff1a\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c<span class=\"f-marker-p\">\u307f\u306a\u3057\u8d08\u4e0e<\/span>\u3068\u306a\u308a\u3001<span class=\"f-marker-p\">\u8d08\u4e0e\u7a0e<\/span>\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<p><strong>(2)\u58f2\u308a\u624b\uff1a\u500b\u4eba<span>\u2192<\/span><\/strong><strong>\u8cb7\u3044\u624b\uff1a\u6cd5\u4eba<\/strong><\/p>\n<ul>\n<li>\u58f2\u308a\u624b\uff1a\u8b72\u6e21\u4fa1\u984d\u3068\u53d6\u5f97\u8cbb\u306e\u5dee\u984d\u3067\u3042\u308b\u8b72\u6e21\u76ca\u306b\u52a0\u3048\u3001\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c<span class=\"f-marker-p\">\u307f\u306a\u3057\u8b72\u6e21<\/span>\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/li>\n<li>\u8cb7\u3044\u624b\uff1a\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u304c<span class=\"f-marker-p\">\u53d7\u8d08\u76ca<\/span>\u3068\u306a\u308a\u3001<span class=\"f-marker-p\">\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/span>\u3068\u306a\u308b\u3002<\/li>\n<\/ul>\n<p><strong>(3)\u58f2\u308a\u624b\uff1a\u6cd5\u4eba<span>\u2192<\/span><\/strong><strong>\u8cb7\u3044\u624b\uff1a\u500b\u4eba<\/strong><\/p>\n<ul>\n<li>\u58f2\u308a\u624b\uff1a<span class=\"f-marker-p\">\u6642\u4fa1\u3068\u53d6\u5f97\u8cbb\u306e\u5dee\u984d\u304c\u8b72\u6e21\u76ca<\/span>\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u6642\u4fa1\u3068\u8b72\u6e21\u4fa1\u984d\u306e\u5dee\u984d\u306f\u3001\u8cb7\u3044\u624b\u304c\u6cd5\u4eba\u306e\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3067\u3042\u308b\u5834\u5408\u306f\u7d66\u4e0e\u3001\u6cd5\u4eba\u306b\u5c5e\u3055\u306a\u3044\u7b2c\u4e09\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u5bc4\u4ed8\u91d1\u306b\u306a\u308b\u3002<\/li>\n<li>\u8cb7\u3044\u624b\uff1a<span 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