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\/><\/p>\n<p>\u5b50\u4f9b\u3084\u5bb6\u65cf\u3092\u4f1a\u793e\u306e\u5f79\u54e1\u3084\u793e\u54e1\u306b\u3059\u308c\u3070\u3001\u4f1a\u793e\u306e\u6240\u5f97\u3092\u300c\u5f79\u54e1\u5831\u916c\u3084\u7d66\u4e0e\u300d\u3068\u3057\u3066\u5206\u6563\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7d66\u4e0e\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u3067\u3001\u6982\u7b97\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u500b\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u3084\u6240\u5f97\u306f\u3001\u5168\u3066\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u53ce\u5165\u304c1\u4eba\u306b\u96c6\u4e2d\u3059\u308b\u306e\u3067\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3082\u5927\u304d\u304f<\/strong>\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h3><a><\/a>1-3.\u539a\u751f\u5e74\u91d1\u4fdd\u967a\uff08\u793e\u4f1a\u4fdd\u967a\uff09\u306b\u52a0\u5165\u3067\u304d\u308b<\/h3>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u5f79\u54e1\u306b\u306a\u308c\u3070\u3001\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u539a\u751f\u5e74\u91d1\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u306b\u4e0a\u4e57\u305b\u3059\u308b\u5f62\u3068\u306a\u308a\u3001\u4fdd\u969c\u304c\u624b\u539a\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u5e74\u91d1\u5c40\u300c<a href=\"https:\/\/www.mhlw.go.jp\/content\/001617995.pdf\">\u4ee4\u548c6\u5e74\u5ea6\u3000\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u4e8b\u696d\u306e\u6982\u6cc1<\/a>\u300d\u306b\u3088\u308b\u3068\u3001\u4ee4\u548c6\u5e74\u5ea6\u306e\u6708\u984d\u5e73\u5747\u53d7\u7d66\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb<strong>\u56fd\u6c11\u5e74\u91d1\uff1a<\/strong>\u6708\u984d59,431\u5186<br \/>\n\u30fb<strong>\u539a\u751f\u5e74\u91d1\uff1a<\/strong>\u6708\u984d151,142\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a\u539a\u751f\u52b4\u50cd\u7701\u5e74\u91d1\u5c40\u300c<a href=\"https:\/\/www.mhlw.go.jp\/content\/001617995.pdf\">\u4ee4\u548c6\u5e74\u5ea6\u3000\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u4e8b\u696d\u306e\u6982\u6cc1<\/a>\u300d<\/p>\n<p>\u56fd\u6c11\u5e74\u91d1\u3068\u306f\u9055\u3044\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u304c\u591a\u3044\u307b\u3069\u4fdd\u967a\u6599\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u53d7\u3051\u53d6\u308c\u308b\u5e74\u91d1\u984d\u3082\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u8001\u5f8c\u306e\u5099\u3048\u3068\u3057\u3066\u3082\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h3><a><\/a>1-4.\u5e83\u3044\u7bc4\u56f2\u306e\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b<\/h3>\n<p>\u8cc7\u7523\u904b\u7528\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u5e83\u3044\u7bc4\u56f2\u306e\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/umijj6yvn2-7c8197c1693a.png\" class=\"aligncenter\" width=\"683\" height=\"410\" 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loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Asset-management-company-benefits-09-re-eb3c60d3c6a7.png\" class=\"aligncenter\" width=\"694\" height=\"322\" \/><\/p>\n<p>\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><a><\/a>1-5-1.\u907a\u7523\u5206\u5272\u304c\u5bb9\u6613\u306b\u306a\u308b<\/h4>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306b<strong>\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cc7\u7523\u3092\u79fb\u8ee2\u3057\u3066\u304a\u304f\u3068\u3001\u907a\u7523\u306e\u5206\u5272\u304c\u5bb9\u6613<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8907\u6570\u306e\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u306a\u3069\u304c\u3042\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u7d0d\u5f97\u3059\u308b\u5f62\u3067\u5206\u3051\u308b\u3053\u3068\u306f\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001<strong><mark>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u682a\u5f0f\u3068\u3057\u3066\u5206\u914d\u3059\u308b\u3053\u3068\u3067\u3001\u5e73\u7b49\u306b\u5206\u914d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/mark><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u76f8\u7d9a\u3092\u5de1\u308b\u89aa\u65cf\u9593\u306e\u4e89\u3044\u300d\u3068\u3044\u3046\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3053\u3068\u3082\u3001\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4>1-5-2.\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u304c\u697d\u306b\u306a\u308b<\/h4>\n<p><strong>1<\/strong><strong>\u4ef6\u306e\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u306b\u5bfe\u3057\u3066\u3001\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u3082\u30b9\u30e0\u30fc\u30ba<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u3092<strong><mark>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u5f79\u54e1\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u53ce\u76ca\u3092\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u5206\u914d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/mark><\/strong>\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u8cc3\u8cb8\u4e0d\u52d5\u7523\u3092\u500b\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u53ce\u5165\u3084\u7ba1\u7406\u3001\u904b\u7528\u3001\u4fee\u7e55\u306e\u53d6\u308a\u307e\u3068\u3081\u306a\u3069\u3001\u610f\u898b\u3092\u7d71\u4e00\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u624b\u7d9a\u304d\u3082\u8907\u96d1\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u63c9\u3081\u308b\u539f\u56e0\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u306a\u3089\u3001\u304a\u4e92\u3044\u306e\u7d0d\u5f97\u306e\u3044\u304f\u5f62\u3067\u5206\u5272\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>1-5-3.\u500b\u5225\u306b\u540d\u7fa9\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b<\/h4>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u4e0d\u52d5\u7523\u3092\u79fb\u8ee2\u3055\u305b\u3066\u3044\u308b\u3068\u3001<strong>\u907a\u7523\u76f8\u7d9a\u3084\u8d08\u4e0e\u306e\u969b\u3001\u500b\u5225\u306b\u540d\u7fa9\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a<\/strong>\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u3067\u8907\u6570\u306e\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u3084\u8d08\u4e0e\u306e\u969b\u306b\u306f\u3001\u305d\u306e\u90fd\u5ea6\u4e0d\u52d5\u7523\u767b\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u304b\u306a\u308a\u8907\u96d1\u3067\u3001\u30b3\u30b9\u30c8\u9ad8\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306a\u3089\u3001\u8907\u6570\u306e\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001<span style=\"color: #ff0000\"><strong>\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u5206\u914d\u3059\u308c\u3070\u3044\u3044<\/strong><\/span>\u306e\u3067\u3001\u540d\u7fa9\u5909\u66f4\u306e\u624b\u9593\u3084\u30b3\u30b9\u30c8\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u4e8b\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><a><\/a>2.\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c86\u3064<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Dto8frvcj70Cem6ydszXW1RHa-1770358198.jpg\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u304a\u8aad\u307f\u306b\u306a\u3063\u3066\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u306f\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3084\u76f8\u7d9a\u554f\u984c\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3053\u3068\u304c\u304a\u308f\u304b\u308a\u306b\u306a\u3089\u308c\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Asset-management-company-benefits-11-re-cc00d4505c4c.png\" width=\"712\" height=\"423\" class=\"aligncenter\" \/><\/p>\n<p>\u3053\u308c\u3089\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>2-1.\u4f1a\u793e\u8a2d\u7acb\u3084\u7dad\u6301\u306b\u591a\u984d\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u306b\u306f\u3001\u591a\u984d\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5fc5\u305a\u5fc5\u8981\u3068\u306a\u308b\u3082\u306e\u306b\u3001\u6b21\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/uF4s3oO2VaeYQD7bE1WrhxvHC-1770358200.png\" class=\"aligncenter\" width=\"705\" height=\"414\" \/><\/p>\n<p>\u6cd5\u4eba\u306e\u8a2d\u7acb\u8cbb\u3084\u7dad\u6301\u30b3\u30b9\u30c8\u306f\u3001\u4e00\u822c\u7684\u306a\u4f1a\u793e\u306b\u3082\u5fc5\u8981\u306a\u3082\u306e\u3067\u3059\u304c\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u7279\u306b\u95a2\u308f\u3063\u3066\u304f\u308b\u3082\u306e\u3068\u3057\u3066\u300c\u8cc7\u7523\u79fb\u8ee2\u30b3\u30b9\u30c8\u300d\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><a><\/a>2-1-1.\u6cd5\u4eba\u8a2d\u7acb\u8cbb<\/h4>\n<p>\u6cd5\u4eba\u8a2d\u7acb\u306b\u306f\u3001<strong>\u6700\u4f4e\u3067\u3082\u682a\u5f0f\u4f1a\u793e\u3067\u7d0423\u4e07\u5186\u3001\u5408\u540c\u4f1a\u793e\u3067\u7d0410\u4e07\u5186<\/strong>\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cc7\u672c\u91d1\uff081\u5186\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u3044\u304f\u3089\u3067\u3082\u8a2d\u5b9a\u53ef\u80fd\uff09\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc\u6cd5\u4eba\u8a2d\u7acb<\/strong><strong>\u306b\u304b\u304b\u308b\u521d\u671f\u8cbb\u7528<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u8cbb\u7528\u306e\u9805\u76ee<\/strong><\/td>\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\n<td><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u4f1a\u793e\u60c5\u5831\u306e\u767b\u9332\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/strong><br \/>\n<strong>\uff08\u767b\u9332\u514d\u8a31\u7a0e\uff09<\/strong><\/td>\n<td>150,000\u5186<\/td>\n<td>60,000\u5186<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4f1a\u793e\u306e\u898f\u5247\uff08\u5b9a\u6b3e\uff09\u3092\u7d19\u3067\u4f5c\u6210\u3059\u308b\u624b\u6570\u6599<\/strong><br \/>\n<strong>\uff08\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3\uff09<\/strong><\/td>\n<td>40,000\u5186<\/td>\n<td>40,000\u5186<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4f1a\u793e\u306e\u898f\u5247\uff08\u5b9a\u6b3e\uff09\u306e\u8a8d\u8a3c\u306b\u304b\u304b\u308b\u624b\u6570\u6599<\/strong><br \/>\n<strong>\uff08\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\uff09<\/strong><\/td>\n<td>32,000\u5186<\/td>\n<td>\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5408\u8a08<\/strong><\/td>\n<td><strong>222,000\u5186<\/strong><\/td>\n<td><strong>100,000\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>2-1-2.\u7dad\u6301\u30b3\u30b9\u30c8<\/h4>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u7dad\u6301\u3059\u308b\u306b\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/asset-management-company-benefits\/#a1\">2-2.\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b<\/a>\u3067\u8aac\u660e\u3059\u308b\u7a0e\u91d1\u4ee5\u5916\u306b\u3001\u7a0e\u7406\u58eb\u3078\u306e\u5831\u916c\u306a\u3069\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u54e1\u3092\u96c7\u3046\u5834\u5408\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u4f1a\u793e\u3068\u793e\u54e1\u304c\u6298\u534a\u3067\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u5b9f\u614b\u306f\u4f1a\u793e\u3068\u5f79\u54e1\u306e\u4e21\u65b9\u304c\u672c\u4eba\u306e\u305f\u3081\u3001\u7d4c\u55b6\u8005\u304c\u652f\u6255\u3046\u3079\u304d\u793e\u4f1a\u4fdd\u967a\u6599\u3082\u4e8b\u5b9f\u4e0a\u81ea\u5df1\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><a><\/a>2-1-3.\u8cc7\u7523\u79fb\u8ee2\u30b3\u30b9\u30c8<\/h4>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306b<strong>\u500b\u4eba\u306e\u4e0d\u52d5\u7523\u3092\u79fb\u8ee2\u3055\u305b\u308b\u5834\u5408\u3001\u8cc7\u7523\u79fb\u8ee2\u30b3\u30b9\u30c8<\/strong>\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u65b0\u7bc9\u3084\u8cc7\u7523\u306e\u5927\u304d\u3055\u306b\u3088\u3063\u3066\u3001\u8ca0\u62c5\u984d\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u79fb\u8ee2\u3059\u308b\u4e0d\u52d5\u7523\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u304b\u306a\u308a\u306e\u9ad8\u984d\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cc7\u7523\u79fb\u8ee2\u306b\u304b\u304b\u308b\u30b3\u30b9\u30c8\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc\u8cc7\u7523\u79fb\u8ee2\u306b\u304b\u304b\u308b\u30b3\u30b9\u30c8<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u767b\u9332\u514d\u8a31\u7a0e\uff1a\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u984d\u306e2%\uff08\u8efd\u6e1b\u7a0e\u73871.5\uff05\uff09<br \/>\n\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\uff1a\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u984d\u306e3\u301c4%<br \/>\n\u30fb\u6d88\u8cbb\u7a0e\uff1a\u5efa\u7269\u53d6\u5f15\u4fa1\u683c\u306e10%<br \/>\n\u30fb\u8b72\u6e21\u6240\u5f97\u7a0e\uff08\u5e33\u7c3f\u4fa1\u984d\u3088\u308a\u9ad8\u304f\u58f2\u5374\u3057\u305f\u5834\u5408\uff09\u30fb\u4f4f\u6c11\u7a0e<br \/>\n\u30fb\u53f8\u6cd5\u66f8\u58eb\u8cbb\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"a1\">2-2.\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b<\/h3>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u4e8b\u696d\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u6cd5\u4eba\u7a0e<br \/>\n\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e<br \/>\n\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u308c\u305e\u308c\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><a><\/a>2-2-1.\u6cd5\u4eba\u7a0e<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306f\u4f1a\u793e\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3001\u7a0e\u7387\u306f\u8cc7\u672c\u91d1\u3084\u6cd5\u4eba\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u304c800\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f15%\u3067\u3059\u304c\u3001800\u4e07\u5186\u3092\u8d85\u3048\u308b\u306823.20%\u306e\u7a0e\u7387\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc\u4e00\u822c\u7684<\/strong><strong>\u306a\u4f1a\u793e\u306e\u6cd5\u4eba\u7a0e\u7387<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u533a\u5206<\/strong><\/td>\n<td><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/strong><\/td>\n<td><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306a\u3069<\/strong><br \/>\n<strong>\u203b\u666e\u901a\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/td>\n<td><strong>\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/strong><\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5e74800\u4e07\u5186\u8d8a\u306e\u90e8\u5206<\/strong><\/td>\n<td>23.20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a>\u300d<\/p>\n<h4>2-2-2.\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/h4>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u3068\u300c\u5747\u7b49\u5272\u300d\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u6cd5\u4eba\u7a0e\u5272\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u984d\u3092\u57fa\u6e96\u3068\u3057\u3066\u3001\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306b\u652f\u6255\u3046\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u984d\u304c\u591a\u3044\u307b\u3069\u3001\u652f\u6255\u3046\u91d1\u984d\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc\u6cd5\u4eba\u7a0e\u5272\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u6cd5\u4eba\u7a0e\u5272<br \/>\n\u30fb\uff08\u90fd\u9053\u5e9c\u770c\uff09\u6cd5\u4eba\u7a0e\u984d\u00d71.0\uff05<br \/>\n\u30fb\uff08\u5e02\u753a\u6751\uff09\u6cd5\u4eba\u7a0e\u984d\u00d76.0\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u5747\u7b49\u5272\u306f\u3001\u6cd5\u4eba\u306e\u53ce\u76ca\u306b\u95a2\u308f\u3089\u305a\u4e00\u5b9a\u306e\u984d\u3092\u8ca0\u62c5\u3059\u308b<\/strong>\u305f\u3081\u3001\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u25bc\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u91d1\u984d\uff08\u5f93\u696d\u54e150\u540d\u4ee5\u4e0b\u306e\u5834\u5408\uff09<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u8cc7\u672c\u91d1\u7b49\u306e\u984d<\/strong><\/td>\n<td><strong>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u5747\u7b49\u5272<\/strong><\/td>\n<td><strong>\u5e02\u753a\u6751\u6c11\u7a0e\u5747\u7b49\u5272<\/strong><br \/>\n<strong>\u5f93\u696d\u8005\u657050\u4eba\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>\u90fd\u9053\u5e9c\u770c\u3068\u5e02\u753a\u6751<\/strong><br \/>\n<strong>\u5747\u7b49\u5272\u984d\u306e\u5408\u8a08<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>1\u5343\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td>2\u4e07\u5186<\/td>\n<td>5\u4e07\u5186<\/td>\n<td><strong>7\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>1\u5343\u4e07\u5186\u8d851\u5104\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td>5\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<td><strong>18\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>1\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td>13\u4e07\u5186<\/td>\n<td>16\u4e07\u5186<\/td>\n<td><strong>29\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>10\u5104\u5186\u8d8550\u5104\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td>54\u4e07\u5186<\/td>\n<td>41\u4e07\u5186<\/td>\n<td><strong>95\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>50\u5104\u5186\u8d85<\/strong><\/td>\n<td>80\u4e07\u5186<\/td>\n<td>41\u4e07\u5186<\/td>\n<td><strong>121\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a\u7dcf\u52d9\u7701\u300c<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_08.html#:~:text=%E5%9D%87%E7%AD%89%E5%89%B2%E3%81%A8%E3%81%AF%E8%AA%AD%E3%82%93,%E3%81%8C%E5%88%86%E3%81%91%E3%82%89%E3%82%8C%E3%81%A6%E3%81%84%E3%81%BE%E3%81%99%E3%80%82\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3000\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3000\u5747\u7b49\u5272<\/a>\u300d<br \/>\n\u203b\u8a73\u7d30\u306f\u7dcf\u52d9\u7701\u300c<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000968887.pdf\">\u4ee4\u548c6\u5e74\u5ea6\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7a0e\u7387\u4e00\u89a7\u8868<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u203b\u6771\u4eac23\u533a\u306b\u4e8b\u696d\u6240\u304c\u3042\u308b\u5834\u5408\u306e\u7279\u4f8b\u3084\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u5730\u57df\u7a0e\u3084\u68ee\u6797\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2-3.\u4e8b\u52d9\u306e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b<\/h3>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u4e8b\u52d9\u8ca0\u62c5\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306e\u4e8b\u52d9\u51e6\u7406\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u4f1a\u8a08\u5e33\u7c3f\u3084\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3001\u6e90\u6cc9\u5fb4\u53ce\u3084\u5e74\u672b\u8abf\u6574\u306a\u3069\u306e\u300c\u7a0e\u52d9\u7533\u544a\u696d\u52d9\u300d\u8ca0\u62c5\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3082\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001<strong>\u4e8b\u52d9\u54e1\u306e\u96c7\u7528\u3084\u3001\u7a0e\u7406\u58eb\u3068\u5951\u7d04\u3059\u308b\u306a\u3069\u306e\u5bfe\u7b56\u304c\u5fc5\u8981<\/strong>\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u3059\u308b\u7fa9\u52d9\u3082\u751f\u3058\u308b\u306e\u3067\u3001\u305d\u306e\u4e8b\u52d9\u624b\u7d9a\u306a\u3069\u306e\u624b\u9593\u3082\u5897\u3048\u307e\u3059\u3002<\/p>\n<h3><a><\/a>2-4.\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b\u8cc7\u7523\u306f\u500b\u4eba\u3067\u81ea\u7531\u306b\u4f7f\u3048\u306a\u304f\u306a\u308b<\/h3>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u79fb\u8ee2\u3057\u305f<strong>\u8cc7\u7523\u306f\u3001\u4f1a\u793e\u306e\u6240\u6709\u7269\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u500b\u4eba\u304c\u81ea\u7531\u306b\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span style=\"color: #ff0000\"><strong>\u5f79\u54e1\u5831\u916c\u3084\u914d\u5f53\u91d1\u3068\u3044\u3046\u5f62\u3067\u3001\u500b\u4eba\u306b\u8cc7\u91d1\u3092\u79fb\u52d5\u3055\u305b\u308b\u3053\u3068\u306f\u53ef\u80fd<\/strong><\/span>\u3067\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001<strong>\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u8a8d\u8a3c\uff08\u6c7a\u8b70\uff09\u304c\u5fc5\u8981<\/strong>\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f79\u54e1\u5831\u916c\u306a\u3069\u306e\u5909\u66f4\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u91d1\u984d\u306e\u5909\u66f4\u306f\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304b\u30893\u30f6\u6708\u4ee5\u5185\u307e\u3067<br \/>\n\u30fb\u652f\u7d66\u6642\u671f\u304c1\u30f6\u6708\u4ee5\u4e0b\u306e\u4e00\u5b9a\u306e\u671f\u9593\u3067\u3042\u308b\u3053\u3068\uff08\u4f8b\uff1a\u6bce\u670810\u65e5\u306a\u3069\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm\">\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e<\/a>\u300d<\/p>\n<h3>2-5.\u76f8\u7d9a\u6642\u306b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u304c\u5229\u7528\u3067\u304d\u306a\u3044<\/h3>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u4e0d\u52d5\u7523\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u4eba\u306e\u76f8\u7d9a\u3067\u306f\u5229\u7528\u3067\u304d\u308b<strong>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d<\/strong>\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306f\u3001\u76f8\u7d9a\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u7279\u4f8b\u3067\u3001\u8a55\u4fa1\u984d\u3092\u6700\u592780%\u30ab\u30c3\u30c8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305f\u3068\u3048\u3070\u8a55\u4fa1\u984d\u304c1\u5104\u5186\u306e\u571f\u5730\u306a\u3089\u30012,000\u4e07\u5186\u306e\u8a55\u4fa1\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc<\/strong><span style=\"color: #ff6600\"><a style=\"color: #ff6600\"><strong>\u6e1b\u984d<\/strong><\/a><\/span><strong>\u3055\u308c\u308b\u5272\u5408\u306e\u4e00\u4f8b<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u306e\u5229\u7528\u533a\u5206<\/strong><\/td>\n<td><strong>\u9650\u5ea6\u9762\u7a4d<\/strong><\/td>\n<td><strong>\u6e1b\u984d\u5272\u5408<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49<\/strong><\/td>\n<td>400\u33a1<\/td>\n<td><strong>80%<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49<\/strong><\/td>\n<td>330\u33a1<\/td>\n<td><strong>80\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49<\/strong><\/td>\n<td>200\u33a1<\/td>\n<td><strong>50%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\">\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b<\/a><\/p>\n<h3>2-6.\u300c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u300d\u304c\u5229\u7528\u3067\u304d\u306a\u3044<\/h3>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\uff08\u4e00\u90e8\u306e\u5f62\u614b\u3092\u9664\u304f\uff09\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u4f7f\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u3084\u4e8b\u696d\u306e\u5f8c\u7d99\u8005\u304c\u3001\u76f8\u7d9a\u3055\u308c\u305f\u4e00\u5b9a\u306e\u8cc7\u7523\u3084\u81ea\u793e\u682a\u306b\u3064\u3044\u3066\u3001\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u3092\u7336\u4e88\u3001\u307e\u305f\u306f\u514d\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306e\u969b\u3001\u5f8c\u7d99\u8005\u306b\u591a\u984d\u306e\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3068\u3001\u4e88\u60f3\u5916\u306e\u652f\u51fa\u3067\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u5727\u8feb\u3057\u304b\u306d\u307e\u305b\u3093\u3002<strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u3092\u5b58\u7d9a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684<\/strong>\u3068\u3057\u3066\u3001\u5236\u5ea6\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8cc7\u7523\u306e\u7ba1\u7406\u3084\u4fdd\u6709\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b<span style=\"color: #ff0000\"><strong>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5236\u5ea6\u306e\u9069\u7528\u5916<\/strong><\/span>\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u6b21\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u308b<br \/>\n\u30fb\u5f93\u696d\u54e1\u304c1\u540d\u4ee5\u4e0a\u3044\u308b<br \/>\n\u30fb\u975e\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308b<br \/>\n\u30fb\u98a8\u4fd7\u696d\u3067\u306f\u306a\u3044<br \/>\n\u30fb<strong>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3067\u306f\u306a\u3044<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001<strong>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3067\u304d\u308b\u5834\u5408<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u6b21\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb3\u5e74\u4ee5\u4e0a\u7d99\u7d9a\u3057\u3066\u5546\u54c1\u8ca9\u58f2\u306a\u3069\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b<br \/>\n\u30fb\u89aa\u65cf\u4ee5\u5916\u306e\u5f93\u696d\u54e1\u304c5\u540d\u4ee5\u4e0a\u3044\u308b<br \/>\n\u30fb\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u3057\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u306a\u3069\u3092\u6240\u6709\u3001\u307e\u305f\u306f\u8cc3\u501f\u3057\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8cc7\u7523\u306e\u7ba1\u7406\u3060\u3051\u3067\u306f\u306a\u304f\u3001<span style=\"color: #ff0000\"><strong>\u7d99\u7d9a\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528<\/strong><\/span>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>[ccj id=&#8221;family&#8221;]<\/p>\n<h2><a><\/a>3.\u8ab2\u7a0e\u6240\u5f97800\u4e07\u5186\u4ee5\u4e0a\u306e\u65b9\u306f\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\uff01<\/h2>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u306f\u3001<strong>\u8ab2\u7a0e\u6240\u5f97\u304c800\u4e07\u5186\u3092\u8d85\u3048\u305f\u3042\u305f\u308a\u304b\u3089\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c800\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u500b\u4eba\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3088\u308a\u3082\u3001\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u7387\u306e\u307b\u3046\u304c\u5b89\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/3nOVzRBHG6EZwirXpqY7y2bKl-1770358200.png\" width=\"684\" height=\"374\" class=\"aligncenter\" \/><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u304c800\u4e07\u5186\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u7387\u306f23%\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u7387\u306f15%\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u306b\u304b\u304b\u308b<strong>\u6240\u5f97\u7a0e\u306f\u300c\u7d2f\u9032\u8ab2\u7a0e\u300d\u306a\u306e\u3067\u3001\u3055\u3089\u306b\u53ce\u5165\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u3082\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u3067\u306f\u3001800\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u7a0e\u7387\u306f23.20\uff05\u3067\u56fa\u5b9a<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u7387\u3068\u6cd5\u4eba\u7a0e\u7387\u306e\u7a0e\u7387\u304c\u9006\u8ee2\u3059\u308b<span style=\"color: #ff0000\"><strong>\u300c800\u4e07\u5186\u300d\u304c\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u8a2d\u7acb\u3092\u8003\u3048\u308b1\u3064\u306e\u76ee\u5b89<\/strong><\/span>\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ed6\u306e\u7a0e\u91d1\u3084\u7d4c\u8cbb\u306e\u95a2\u4fc2\u3067\u3001<strong>\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3082\u300c800\u4e07\u5186\u304b\u3089\u304a\u5f97\u306b\u306a\u308b\u300d\u3068\u306f\u9650\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>800\u4e07\u5186\u4ed8\u8fd1\u3067\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u8a2d\u7acb\u3092\u8003\u3048\u308b\u5834\u5408\u306e\u5224\u65ad\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/strong><\/td>\n<td><strong>\u7a0e\u7387<\/strong><\/td>\n<td><strong>\u63a7\u9664\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>5\uff05<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u8d85\u3000330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10\uff05<\/td>\n<td>97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u8d85\u3000695\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20\uff05<\/td>\n<td>427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>695\u4e07\u5186\u8d85\u3000900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>23\uff05<\/td>\n<td>636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u8d85\u30001,800\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>33\uff05<\/td>\n<td>1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,800\u4e07\u5186\u8d85\u30004,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40\uff05<\/td>\n<td>2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,000\u4e07\u5186\u8d85<\/td>\n<td>45\uff05<\/td>\n<td>4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a>\u300d<\/p>\n<p><strong>\u25bc\u4e00\u822c\u7684\u306a\u4f1a\u793e\u306e\u6cd5\u4eba\u7a0e\u7387<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u533a\u5206<\/strong><\/td>\n<td><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/strong><\/td>\n<td><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306a\u3069<\/strong><br \/>\n<strong>\u203b\u666e\u901a\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/td>\n<td><strong>\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/strong><\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/strong><\/td>\n<td>23.20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">\u56fd\u7a0e\u5e81\u300c\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a>\u300d<\/p>\n<h2>4.\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u6d41\u308c<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/oXnIY973arNU05AdeLMESvip1-1770358201.png\" \/><\/p>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u306f\u3001\u7d042\u9031\u9593\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u57fa\u672c\u4e8b\u9805\u3084\u5b9a\u6b3e\u306f\u3001\u306e\u3061\u306e\u7a0e\u91d1\u3084\u76f8\u7d9a\u306b\u3082\u5f71\u97ff\u3059\u308b\u306e\u3067\u3001\u3058\u3063\u304f\u308a\u3068\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u4e0d\u53ef\u6b20\u306a\u306e\u3067\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306b\u4f9d\u983c\u3057\u3066\u3001\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u306b\u3057\u3063\u304b\u308a\u3068\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u306e\u6d41\u308c\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001<strong>\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u306f\u7701\u304f<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u30101\u3011\u4f1a\u793e\u306e\u57fa\u672c\u4e8b\u9805\u3092\u6c7a\u5b9a\u3059\u308b<\/strong><br \/>\n\u4e8b\u696d\u306e\u5185\u5bb9\u3084\u5546\u53f7\u3001\u4e8b\u696d\u5e74\u5ea6\u3001\u5f79\u54e1\u306a\u3069\u57fa\u672c\u4e8b\u9805\u3092\u6c7a\u3081\u307e\u3059\u3002<br \/>\n\u767b\u8a18\u7533\u8acb\u306e\u969b\u306b\u5fc5\u8981\u306a\u306e\u3067\u3001\u4ee3\u8868\u8005\u306e\u5b9f\u5370\u3068\u3001\u4f1a\u793e\u306e\u5370\u9451\u3092\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u30102\u3011\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<\/strong><br \/>\n\u4f1a\u793e\u306e\u76ee\u7684\u3084\u5546\u53f7\u3001\u672c\u5e97\u306e\u6240\u5728\u5730\u3001\u8a2d\u7acb\u6642\u306e\u51fa\u8cc7\u984d\u306a\u3069\u6700\u3082\u57fa\u672c\u7684\u306a\u4e8b\u67c4\u3092\u5b9a\u3081\u305f\u300c\u5b9a\u6b3e\u300d\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u5b9a\u6b3e\u306b\u5b9a\u3081\u305f\u3053\u3068\u306f\u4f1a\u793e\u306e\u6c7a\u307e\u308a\u3054\u3068\u3068\u3057\u3066\u6cd5\u7684\u306a\u62d8\u675f\u529b\u3092\u6301\u3061\u307e\u3059\u3002\u5b9a\u6b3e\u306f\u3044\u308f\u3070\u4f1a\u793e\u306e\u61b2\u6cd5\u3067\u3059\u3002<\/p>\n<p><strong>\u30103\u3011\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b<\/strong><br \/>\n\u4f5c\u6210\u3057\u305f\u5b9a\u6b3e\u306f\u3001\u516c\u8a3c\u5f79\u5834\u3067\u6b63\u3057\u304f\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3068\u306a\u308a\u307e\u3059\uff08\u5408\u540c\u4f1a\u793e\u7b49\u306e\u5834\u5408\u306f\u3001\u5b9a\u6b3e\u8a8d\u8a3c\u4e0d\u8981\uff09\u3002<\/p>\n<p><strong>\u30104\u3011\u767b\u8a18\u66f8\u985e\u306e\u4f5c\u6210\u3092\u3059\u308b<\/strong><br \/>\n\u4f1a\u793e\u306e\u8a2d\u7acb\u767b\u8a18\u3092\u3059\u308b\u306b\u306f\u3001\u5b9a\u6b3e\u306e\u307b\u304b\u306b\u767b\u8a18\u7533\u8acb\u66f8\u3084\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8\u3001\u5370\u9451\u5c4a\u51fa\u66f8\u306a\u3069\u3044\u304f\u3064\u304b\u306e\u66f8\u985e\u3092\u4f5c\u6210\u30fb\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30105\u3011\u8a2d\u7acb\u767b\u8a18\u306e\u7533\u8acb\u3092\u3059\u308b<\/strong><br \/>\n\u6cd5\u52d9\u5c40\u3078\u767b\u8a18\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u4e0d\u5099\u304c\u306a\u3051\u308c\u30701\u9031\u9593\u7a0b\u5ea6\u3067\u5be9\u67fb\u304c\u5b8c\u4e86\u3057\u3001\u7121\u4e8b\u306b\u4f1a\u793e\u304c\u6210\u7acb\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u306e\u5275\u7acb\u8a18\u5ff5\u65e5\u306b\u3042\u305f\u308b\u8a2d\u7acb\u65e5\u306f\u3001\u767b\u8a18\u3092\u7533\u8acb\u3057\u305f\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30106\u3011\u958b\u696d\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046<\/strong><br \/>\n\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3053\u3068\u3092\u7a0e\u52d9\u7f72\u3084\u5e74\u91d1\u4e8b\u52d9\u6240\u7b49\u306b\u5c4a\u3051\u51fa\u307e\u3059\u3002<br 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src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/ikEX4gwlIV36KjYzbPOFrJoRZ-1770358202.jpg\" \/><\/p>\n<p>\u3053\u308c\u307e\u3067\u306e\u8aac\u660e\u3067\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u306f\u3001\u7a0e\u91d1\u5bfe\u7b56\u3084\u76f8\u7d9a\u6642\u306b\u304b\u306a\u308a\u6709\u5229\u306b\u306a\u308b\u3053\u3068\u304c\u3001\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3068\u306b\u304b\u304f\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308c\u3070\u3044\u3044\u3001\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u304b\u3089\u3068\u3001\u89aa\u65cf\u306b\u5b89\u6613\u306b\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u884c\u3063\u305f\u308a\u3001\u5f79\u54e1\u306b\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u7d50\u679c\u7684\u306b\u300c\u9aa8\u8089\u306e\u4e89\u3044\u300d\u304c\u8d77\u304d\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7ba1\u7406\u3059\u308b\u8cc7\u7523\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3084\u3001\u601d\u3044\u304c\u3051\u306a\u3044\u4e8b\u614b\u3067\u4f1a\u793e\u304c\u89e3\u6563\u3057\u3001\u8ca1\u7523\u627f\u7d99\u304c\u304b\u3048\u3063\u3066\u56f0\u96e3\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u6b21\u306e3\u3064\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/toq6a158vr-c72b3af8d0c4.png\" width=\"688\" height=\"343\" class=\"aligncenter\" \/><\/p>\n<h3>5-1.\u307e\u305a\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u601d\u3063\u305f\u3068\u304d\u306f\u3001\u307e\u305a\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u3069\u306e\u304f\u3089\u3044\u306e\u76f8\u7d9a\u7a0e\u304c\u524a\u6e1b\u3055\u308c\u308b\u304b\u300d\u306e\u8a66\u7b97\u304c\u3001\u307e\u305a\u306f\u5fc5\u8981\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b89\u6613\u306a\u89aa\u65cf\u3078\u306e\u682a\u5f0f\u8b72\u6e21\u3084\u3001\u5f79\u54e1\u306b\u3059\u308b\u3053\u3068\u3067\u767a\u8a00\u6a29\u304c\u5897\u3057\u3001\u4e89\u3044\u306e\u539f\u56e0\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u4f1a\u793e\u306e\u57fa\u672c\u4e8b\u9805\u3084\u5b9a\u6b3e\u306e\u5185\u5bb9\u306e\u7cbe\u67fb\u306b\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u3078\u79fb\u8ee2\u3059\u308b\u4e0d\u52d5\u7523\u30fb\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408\u3001<span style=\"color: #ff0000\"><strong>\u5185\u5bb9\u3084\u65b9\u6cd5\u306b\u3088\u3063\u3066\u306f\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u5897\u52a0\u3059\u308b<\/strong><\/span>\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u3067\u306f\u5bfe\u51e6\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u305f\u3081\u3001\u5fc5\u305a\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u3054\u691c\u8a0e\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u682a\u5f0f\u4f1a\u793e\u306b\u305c\u3072\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u306a\u3089\u8fbb\u30fb\u672c\u90f7 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class=\"\">\u300c\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u300d\u300c\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u300d\u3092\u9069\u5207\u306b\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u300c\u571f\u5730\u300d\u3084\u300c\u682a\u5f0f\u300d\u304c\u4e00\u5b9a\u306e\u5272\u5408\u3092\u8d85\u3048\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u308a\u3001\u3053\u308c\u3089\u306e\u4f1a\u793e\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u7523\u306e\u300c\u7a0e\u91d1\u9003\u308c\u300d\u306e\u305f\u3081\u306e\u4f1a\u793e\u3067\u306f\u306a\u3044\u304b\u3068\u3001\u7591\u3044\u3092\u6301\u305f\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4><a><\/a>5-2-1.\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e<\/h4>\n<p>\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u3068\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u3001<strong>\u4f1a\u793e\u306e\u7dcf\u8cc7\u7523\u306b\u5360\u3081\u308b\u571f\u5730\u306a\u3069\u306e\u4fa1\u683c\u5408\u8a08\uff08\u571f\u5730\u4fdd\u6709\u5272\u5408\uff09\u304c\u3001\u4e00\u5b9a\u5272\u5408\u4ee5\u4e0a\u3092\u5360\u3081\u3066\u3044\u308b\u4f1a\u793e<\/strong>\u3092\u6307\u3057\u307e\u3059\u3002\u3000<\/p>\n<p><strong>\u25bc\u4f1a\u793e\u306e\u898f\u6a21\u306b\u3088\u308b\u4fdd\u6709\u5272\u5408<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u5927\u4f1a\u793e\uff1a70\uff05\u4ee5\u4e0a<br \/>\n\u30fb\u4e2d\u4f1a\u793e\uff1a90\uff05\u4ee5\u4e0a<br \/>\n\u30fb\u5c0f\u4f1a\u793e\uff1a70\uff5e90\uff05\u4ee5\u4e0a\uff08\u7dcf\u8cc7\u7523\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff09<br \/>\n\u203b\u4f1a\u793e\u306e\u5927\u304d\u3055\u306e\u5224\u5b9a\u306f\u3001\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4638.htm\">\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u6cd5<\/a>\u300d\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/05.htm#a-189_3\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054189\uff083\uff09\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u682a\u5f0f<\/a>\u300d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u4f1a\u793e\u306e\u682a\u5f0f\u3092<span style=\"color: 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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/03.htm\">\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u306f\u3001\u6240\u6709\u3059\u308b\u571f\u5730\u306e\u4fdd\u6709\u5272\u5408\u306b\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><a><\/a>5-2-2.\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e<\/h4>\n<p>\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u3001\u4f1a\u793e\u306e\u7dcf\u8cc7\u7523\u306b\u5360\u3081\u308b<strong>\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u5272\u5408\u304c50\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u3068\u5224\u65ad<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u25bc<\/strong><strong>\u5224\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u300c\u682a\u5f0f\u7b49\u300d\u306e\u7bc4\u56f2<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u8a3c\u5238\u4f1a\u793e\u304c\u4ef2\u4ecb\u3059\u308b\u682a\u5f0f<br 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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/05.htm\">\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306e\u682a\u5f0f<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u8a2d\u7acb\u6642\u3084\u3001\u65b0\u305f\u306b\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u3001\u307e\u305a\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3><a><\/a>5-3.\uff08\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\uff09\u89e3\u6563\u3092\u9632\u3050\u5bfe\u7b56\u3092\u7acb\u3066\u308b<\/h3>\n<p>\u8cc7\u7523\u904b\u7528\u4f1a\u793e\u304c\u5408\u540c\u4f1a\u793e\u3067\u3001\u793e\u54e1\u304c1\u4eba\uff08\u793e\u9577\u306e\u307f\uff09\u306e\u5834\u5408\u3001\u300c\u4f1a\u793e\u306e\u89e3\u6563\u300d\u3092\u9632\u3050\u5bfe\u7b56\u3092\u53d6\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5408\u540c\u4f1a\u793e\u3067\u306f\u3001<span style=\"color: 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loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/wKxhgR5j6QdkIDleqUEpBo9Jy-1770358203.png\" class=\"aligncenter\" width=\"691\" height=\"361\" \/><\/p>\n<p>\u793e\u54e1\uff08\u793e\u9577\uff09\u306e\u6b7b\u53bb\u5f8c\u306b\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u5f15\u304d\u7d99\u304e\u3092\u884c\u3046\u305f\u3081\u306b\u3001<strong>\u5b9a\u6b3e\u3067\u300c\u6b7b\u4ea1\u6642\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u51fa\u8cc7\u6301\u5206\u3092\u7d99\u627f\u3059\u308b\u300d\u306a\u3069\u3092\u660e\u8a18<\/strong>\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f1a\u793e\u306b\u793e\u54e1\u3092\u5165\u308c\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u3044\u3056\u3068\u3044\u3046\u3068\u304d\u306e\u89e3\u6563\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u793e\u54e1\u304c\u610f\u601d\u6c7a\u5b9a\u306e\u6c7a\u8b70\u6a29\u3092\u6301\u3064\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u89aa\u65cf\u304c\u793e\u54e1\u3067\u3042\u308b\u5834\u5408\u3001\u793e\u54e1\u9593\u3067\u610f\u898b\u304c\u5206\u88c2\u3057\u3001\u76f8\u7d9a\u306a\u3069\u3067\u63c9\u3081\u308b\u539f\u56e0\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u8cc7\u7523\u7ba1\u7406\u696d\u52d9\u3092\u884c\u3046<span style=\"color: #ff0000\"><strong>\u300c\u696d\u52d9\u57f7\u884c\u793e\u54e1\u300d\u3092\u6307\u540d\u3057\u3001\u5b9a\u6b3e\u306b\u660e\u8a18\u3057\u3066\u304a\u304f<\/strong><\/span>\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><a><\/a>6.\u307e\u3068\u3081<\/h2>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u306b\u3068\u3063\u3066\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u5206\u304b\u308a\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5927\u307e\u304b\u306a\u5224\u65ad\u304c\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u3075\u308a\u304b\u3048\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25ef\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u76f8\u7d9a\u7a0e\u3084\u6240\u5f97\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b<br \/>\n\u30fb\u8cc7\u7523\u3084\u6240\u5f97\u306e\u5206\u6563\u52b9\u679c\u304c\u3042\u308b<br \/>\n\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\uff08\u793e\u4f1a\u4fdd\u967a\uff09\u306b\u52a0\u5165\u3067\u304d\u308b<br \/>\n\u30fb\u5e83\u3044\u7bc4\u56f2\u306e\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b<br \/>\n\u30fb\u76f8\u7d9a\u30fb\u8d08\u4e0e\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25ef\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u4f1a\u793e\u8a2d\u7acb\u3084\u7dad\u6301\u306b\u591a\u984d\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b<br \/>\n\u30fb\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b<br \/>\n\u30fb\u4e8b\u52d9\u306e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b<br \/>\n\u30fb\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b\u8cc7\u7523\u306f \u500b\u4eba\u3067\u81ea\u7531\u306b\u4f7f\u3048\u306a\u304f\u306a\u308b<br \/>\n\u30fb\u76f8\u7d9a\u6642\u306b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u304c\u5229\u7528\u3067\u304d\u306a\u3044<br \/>\n\u30fb\u300c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u300d\u304c\u5229\u7528\u3067\u304d\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25ef\u8ab2\u7a0e\u6240\u5f97800\u4e07\u5186\u4ee5\u4e0a\u306e\u65b9\u306f\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\u304c800\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u500b\u4eba\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3088\u308a\u3082\u3001\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u7387\u306e\u307b\u3046\u304c\u5b89\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u25ef\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u304d\u306f\u3001\u6b21\u306e3\u3064\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u307e\u305a\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<br 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