{"id":2741,"date":"2026-04-08T11:00:47","date_gmt":"2026-04-08T02:00:47","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2741"},"modified":"2026-04-08T10:47:30","modified_gmt":"2026-04-08T01:47:30","slug":"withholding-tax-system","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/withholding-tax-system","title":{"rendered":"\u7d66\u4e0e\u62c5\u5f53\uff11\u5e74\u76ee\u3067\u3082\u5206\u304b\u308b\uff01\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u304c\u3088\u304f\u5206\u304b\u3063\u3066\u3044\u306a\u3044\u304c\u3001\u7d66\u4e0e\u4e8b\u52d9\u306f\u30eb\u30fc\u30c6\u30a3\u30f3\u30ef\u30fc\u30af\u306a\u306e\u3067\u3068\u308a\u3042\u3048\u305a\u4f55\u3068\u304b\u306a\u3063\u3066\u3044\u308b\u300d<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: 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class=\"f-marker-p\">\u4e07\u304c\u4e00\u30df\u30b9\u3092\u3059\u308c\u3070\u4ed6\u306e\u793e\u54e1\u306b\u8ff7\u60d1\u304c\u304b\u304b\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u4f1a\u793e\u306b\u640d\u5bb3\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u8cac\u4efb\u306f\u91cd\u5927\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u3084\u3001\u7a0e\u984d\u306e\u6c7a\u3081\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: 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#333333;\">\u7d66\u4e0e\u3084\u5831\u916c\u306a\u3069\u3092\u652f\u6255\u3046\u5074\uff08\u4e3b\u306b\u4f01\u696d\uff09\u304c\u3001<\/span>\u76f8\u624b\u306e\u6240\u5f97\u7a0e\u3092\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u3001\u4ee3\u308f\u308a\u306b\u56fd\u3078\u652f\u6255\u3046\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4f01\u696d\u306e\u5834\u5408\u3001\u5f93\u696d\u54e1\u306b\u306f\u3042\u3089\u304b\u3058\u3081\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u3057\u305f\u5f8c\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u304a\u3044\u3066\u3001\u9810\u304b\u3063\u305f\u6240\u5f97\u7a0e\u306f\u5f8c\u3067\u307e\u3068\u3081\u3066\u56fd\uff08\u5b9f\u969b\u306b\u306f\u7a0e\u52d9\u7f72\uff09\u306b\u7d0d\u3081\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/tKrVIB3n6FDmMH8pc05gyY12k-1773151446-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001<\/span>\u4e3b\u306b\u6b21\u306e2\u70b9\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4f01\u696d\u306b\u306f\u3001\u6240\u5f97\u7a0e\u3092\u7d66\u4e0e\u3084\u5831\u916c\u306a\u3069\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u3001\u56fd\u306b\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u306e\u306f\u304a\u304a\u307e\u304b\u306a\u984d\u3002\u6700\u7d42\u7684\u306b\u306f\u6b63\u3057\u3044\u91d1\u984d\u3068\u306e\u5dee\u984d\u3092\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u3067\u306f\u3001\u4e0a\u8a18\u306e\u5404\u30dd\u30a4\u30f3\u30c8\u3092\u9806\u756a\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"d6lrjs06tmwdnsnn9qfq45\">1-1.\u4f01\u696d\u306b\u306f\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u56fd\u306b\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b<\/h3>\n<p>\u4f01\u696d\u306b\u306f\u3001\u6b21\u306e2\u3064\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7d66\u4e0e\u3084\u5831\u916c\u306a\u3069\u3092\u652f\u6255\u3046\u6642\u306b\u3001\u76f8\u624b\u306e\u6240\u5f97\u7a0e\u3092\u3042\u3089\u304b\u3058\u3081\u5dee\u3057\u5f15\u3044\u3066\u304a\u304f\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09<\/li>\n<li>\u539f\u5247\u3068\u3057\u3066\u3001\u7d66\u4e0e\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u7fcc\u670810\u65e5\u307e\u3067\u306b\u3001\u5929\u5f15\u304d\u3057\u305f\u6240\u5f97\u7a0e\u3092\u56fd\uff08\u7a0e\u52d9\u7f72\uff09\u3078\u7d0d\u3081\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u6240\u5f97\u7a0e\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u300c\u53bb\u5e74\u306e\u53ce\u5165\uff08\u6240\u5f97\uff09\u306f\u5168\u90e8\u3067\u25ef\u5186\u3060\u3063\u305f\u306e\u3067\u3001\u25ef\u5186\u306e\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u300d\u3068\u7a0e\u52d9\u7f72\u306b\u81ea\u5df1\u7533\u544a\uff08\u78ba\u5b9a\u7533\u544a\uff09\u3092\u884c\u3063\u3066\u3001\u7533\u544a\u3057\u305f\u984d\u3092\u81ea\u5206\u3067\u7d0d\u3081\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<strong><br \/>\n<\/strong>\u4e00\u65b9\u3001<strong>\u7d66\u4e0e\u3084\u5831\u916c\u306a\u3069\u7279\u5b9a\u306e\u53ce\u5165\u3092\u4f01\u696d\u304b\u3089\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u4eba\u306e\u5834\u5408\u306f\u3001\u4f01\u696d\u304c\u305d\u306e\u4eba\u306e\u6240\u5f97\u7a0e\u3092\u7d66\u4e0e\u306a\u3069\u304b\u3089\u5929\u5f15\u304d\u3057\u305f\u3046\u3048\u3067\u3001\u7fcc\u6708\u306b\u7a0e\u52d9\u7f72\u3078\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong><strong>\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/ZRogfa10G4ThCUbNdeEqHMwSm-1773236426.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u7d0d\u7a0e\u8005\u304c\u81ea\u5206\u3067\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3084\u7d0d\u7a0e\u3092\u3059\u308b\u65b9\u6cd5\u3067\u306f\u3001\u7533\u544a\u306e\u30df\u30b9\u3084\u7a0e\u91d1\u306e\u6ede\u7d0d\u306a\u3069\u304c\u8d77\u3053\u308a\u304c\u3061\u3067\u3059\u3002<br \/>\n<strong>\u305d\u3053\u3067\u3001\u4f01\u696d\u304b\u3089\u7d66\u4e0e\u306a\u3069\u3092\u652f\u6255\u308f\u308c\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u304c\u307e\u3068\u3081\u3066\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u3088\u3046\u7fa9\u52d9\u4ed8\u3051\u308b\u3053\u3068\u3067\u3001\u4e00\u4eba\u3067\u3082\u591a\u304f\u306e\u4eba\u304b\u3089\u78ba\u5b9f\u306b\u7a0e\u91d1\u3092\u5fb4\u53ce\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u4e07\u304c\u4e00\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u3068\u3001\u9045\u308c\u305f\u65e5\u6570\u3084\u91d1\u984d\u306b\u5fdc\u3058\u305f\u30da\u30ca\u30eb\u30c6\u30a3\uff08\u5ef6\u6ede\u7a0e\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\uff09\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"nor3tlipawhw42w74t66ki\">1-2.\u304a\u304a\u307e\u304b\u306a\u7a0e\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3001\u6700\u5f8c\u306f\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3059\u308b<\/h3>\n<p>\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408\u3001\u304a\u304a\u307e\u304b\u306a\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u304a\u3044\u3066\u30011\u5e74\u306e\u7d42\u308f\u308a\u306b\u300c\u5e74\u672b\u8abf\u6574\u300d\u3067\u6b63\u3057\u3044\u91d1\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\uff08\u8fd4\u91d1\u307e\u305f\u306f\u8ffd\u52a0\u5fb4\u53ce\uff09\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u306f\u30011\u5e74\u9593\u306e\u53ce\u5165\u3084\u63a7\u9664\u306a\u3069\u3092\u3082\u3068\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u5e74\u306e\u53ce\u5165\u306a\u3069\u304c\u78ba\u5b9a\u3057\u306a\u3051\u308c\u3070\u6b63\u3057\u3044\u7a0e\u984d\u3092\u8a08\u7b97\u3067\u304d\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/1-2-9eb4a73faff4.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u6d41\u308c\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u6b21\u306e4\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u5f93\u696d\u54e1\u304b\u3089\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u51fa\u3057\u3066\u3082\u3089\u3046<\/li>\n<li>\u5f93\u696d\u54e1\u304b\u3089\u306e\u63d0\u51fa\u66f8\u985e\u3092\u3082\u3068\u306b\u6700\u7d42\u7684\u306a\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u5f93\u696d\u54e1\u306b\u8fd4\u91d1\u3001\u307e\u305f\u306f\u5f93\u696d\u54e1\u304b\u3089\u8ffd\u52a0\u5fb4\u53ce\u3059\u308b<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u7f72\u306b\u3001\u5168<\/span>\u5f93\u696d\u54e1\u306e\u5e74\u9593\u7d66\u4e0e\u3084\u6240\u5f97\u7a0e\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u6cd5\u5b9a\u8abf\u66f8\u306a\u3069\uff09\u3092\u63d0\u51fa\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6700\u521d\u306b<\/span>\u5f93\u696d\u54e1\u304b\u3089\u66f8\u985e\u3092\u51fa\u3057\u3066\u3082\u3089\u3046\u306e\u306f\u3001\u300c\u6240\u5f97\u63a7\u9664\u300d\uff08\u6276\u990a\u5bb6\u65cf\u3084\u969c\u5bb3\u306a\u3069\u306e\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u7a0e\u91d1\u306e\u5bfe\u8c61\u306b\u306a\u308b\u6240\u5f97\u306e\u984d\u3092\u6e1b\u3089\u3059\u5236\u5ea6\uff09\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u3084\u3001\u4ed6\u793e\u304b\u3089\u306e\u53ce\u5165\u3092\u628a\u63e1\u3057\u3066\u3001\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u3067\u3059\u3002<br \/>\n<strong>\u305d\u306e\u7d50\u679c\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u6700\u7d42\u7684\u306a\u6240\u5f97\u7a0e\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u91d1\u984d\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u3078\u306e\u8fd4\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u304b\u3089\u7533\u544a\u307e\u3067\u3092\u4f01\u696d\u304c\u884c\u3046\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u5f93\u696d\u54e1\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"j3jpujpt5jkjw4hea21nnk\">2.\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u984d\u306f\u3069\u3046\u6c7a\u307e\u308b\uff1f\u91d1\u984d\u8a08\u7b97\u306e\u4ed5\u7d44\u307f<\/h2>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u3001\u4f55\u3092<span style=\"font-size: 16px; color: #333333;\">\u652f\u6255\u3046\u304b\u306b\u3088\u3063\u3066\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u4f01\u696d\u304c\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"vertical-align: middle;\">\n<p>\u5f93\u696d\u54e1\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408<\/p>\n<\/th>\n<td style=\"width: 50.0000%;\">\u30fb\u7d66\u4e0e<br \/>\n\u30fb\u8cde\u4e0e<br \/>\n\u30fb\u9000\u8077\u91d1<\/td>\n<\/tr>\n<tr>\n<th>\n<p>\u5f93\u696d\u54e1\u4ee5\u5916\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408<\/p>\n<\/th>\n<td style=\"width: 50.0000%;\">\u5831\u916c\u30fb\u6599\u91d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6b21\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u3092\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u672c\u7ae0\u3067\u7d39\u4ecb\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u4ee4\u548c8\u5e74\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002\u6700\u65b0\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"mzydx7a7v4t410rzdr1ia\">2-1.\u5f93\u696d\u54e1\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408<\/h3>\n<p>\u4f01\u696d\u304c\u5f93\u696d\u54e1\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408\u3001\u652f\u6255\u3046\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u6b21\u306e\u3088\u3046\u306b\u5fb4\u53ce\u3059\u308b\u984d\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\n<div>\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u3082\u306e<\/div>\n<\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u5224\u65ad\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e<\/td>\n<td>\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306b\u3042\u308b\u7a0e\u984d\u4e00\u89a7\u306e\u3046\u3061\u3001\u7d66\u4e0e\u984d\u3084\u652f\u6255\u3044\u30da\u30fc\u30b9\u306a\u3069\u306b\u5408\u308f\u305b\u3066\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9078\u3076<br \/>\n\u203b\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u306a\u3069\u3067\u8a08\u7b97\u3092\u3059\u308b\u5834\u5408\u306e\u7279\u4f8b\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td>\u8cde\u4e0e<\/td>\n<td>\u300c\uff08\u8cde\u4e0e\u984d\u30fc\u793e\u4f1a\u4fdd\u967a\u6599\uff09\u2715\u7b97\u51fa\u7387\u300d\u3092\u8a08\u7b97\u3057\u3066\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u9000\u8077\u91d1<\/td>\n<td>\u300c\uff08\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u00d7\u6240\u5f97\u7a0e\u7387\uff0d\u63a7\u9664\u984d\uff09\u2715102.1%\u300d\u3092\u8a08\u7b97\u3057\u3066\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u7279\u306b\u3001\u7d66\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u5834\u5408\u5206\u3051\u304c\u591a\u304f\u3001\u6163\u308c\u306a\u3044\u3046\u3061\u306f\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/strong>\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u306e\u8a08\u7b97\u624b\u9806\u3092\u3001\u4e00\u3064\u4e00\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"b30fucvwr7qvstwt27rnj\">2-1-1.\u7d66\u4e0e<\/h4>\n<p>\u7d66\u4e0e\u306e\u5834\u5408\u3001<span style=\"font-size: 16px; color: #333333;\">\u56fd\u7a0e\u5e81\u304c\u6bce\u5e74\u516c\u8868\u3057\u3066\u3044\u308b\u4ee5\u4e0b\u306e<\/span><span style=\"font-size: 16px; color: #333333;\">\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3092\u4f7f\u3063\u3066\u3001\u81ea\u5206\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/span><br \/>\n\u305f\u3060\u3057\u3001\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u306a\u3069\u306e\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3092\u4f7f\u3063\u3066\u7d66\u4e0e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a08\u7b97\u65b9\u6cd5\u306e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h5 id=\"cjwarqgtgklxj7o6ttx64d\">\u57fa\u672c\u7684\u306a\u8a08\u7b97\u65b9\u6cd5<\/h5>\n<p>\u57fa\u672c\u7684\u306b\u3001\u7d66\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u6642\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3092\u53c2\u7167\u3057\u307e\u3059<span style=\"font-size: 16px; color: #333333;\">\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u984d\u8868\u306b\u306f\u300c\u6708\u984d\u8868\u300d\u3068\u300c\u65e5\u984d\u8868\u300d\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u8868\u306f\u300c\u7532\u300d\u3001\u300c\u4e59\u300d\u53ca\u3073\u300c\u4e19\uff08\u65e5\u984d\u8868\u306e\u307f\uff09\u300d\u306e\u6b04\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/2-1-1-ce6f2c2d235d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\uff08\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09 \u300d<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\uff08\u4e00\uff09\u6708\u984d\u8868<\/a>\u53ca\u3073<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/08-14.pdf\" target=\"_blank\" rel=\"noopener\">\uff08\u4e8c\uff09\u65e5\u984d\u8868<\/a>\u3092\u4e00\u90e8\u629c\u7c8b\u30fb\u52a0\u5de5\uff09<\/p>\n<p>\u7d66\u4e0e\u306e\u652f\u6255\u30da\u30fc\u30b9\u3084\u300c<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001<span style=\"font-size: 16px; color: #333333;\">\u5f93\u696d\u54e1\u3054\u3068\u306b<\/span><\/span>\u53c2\u7167\u3059\u3079\u304d\u6b04\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u3067\u5177\u4f53\u7684\u306a\u8a08\u7b97\u624b\u9806\u3092\u8aac\u660e\u3057\u307e\u3059\u306e\u3067\u3001\u5b9f\u969b\u306e\u7a0e\u984d\u8868\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u6c7a\u3081\u65b9<\/strong><\/p>\n<ol>\n<li>\u305d\u306e\u6708\u306e\u57fa\u672c\u7d66\u3001\u6b8b\u696d\u4ee3\u3001\u624b\u5f53\u3092\u5408\u8a08\u3057\u3066\u3001\u7d66\u4e0e\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u6b20\u52e4\u63a7\u9664\u3084\u9045\u523b\u65e9\u9000\u63a7\u9664\u30921\u306e\u7d66\u4e0e\u7dcf\u984d\u304b\u3089\u5dee\u3057\u5f15\u304d\u3001\u8ab2\u7a0e\u652f\u7d66\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>2\u306e\u8ab2\u7a0e\u652f\u7d66\u984d\u304b\u3089\u6b21\u306e\u3088\u3046\u306a\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u3092\u8a08\u7b97\u3059\u308b\n<ul>\n<li>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/li>\n<li>\u5065\u5eb7\u4fdd\u967a\u6599<\/li>\n<li>\u96c7\u7528\u4fdd\u967a\u6599<\/li>\n<li>\u4ecb\u8b77\u4fdd\u967a\u6599<\/li>\n<\/ul>\n<\/li>\n<li>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3042\u308b<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u3046\u3061\u3001\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #b8312f;\">\u6708\u984d\u8868<\/span><\/a><span style=\"font-size: 16px; color: #333333;\">\u300d\u307e\u305f\u306f\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/08-14.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #b8312f;\">\u65e5\u984d\u8868<\/span><\/a><span style=\"font-size: 16px; color: #333333;\">\u300d\u3092\u53c2\u7167\u3059\u308b<\/span>\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u304c\u6708\u6255\u3044\u306e\u5834\u5408\uff1a\u300c\u6708\u984d\u8868\u300d\u3092\u898b\u308b<\/span><\/li>\n<li>\u7d66\u4e0e\u304c\u65e5\u6255\u3044\u3084\u9031\u6255\u3044\u306e\u5834\u5408\uff1a\u300c\u65e5\u984d\u8868\u300d\u3092\u898b\u308b<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u8868\u306e\u3046\u3061\u3001\u300c\u7532\u300d\u3001\u300c\u4e59\u300d\u307e\u305f\u306f\u300c\u4e19\u300d\uff08\u65e5\u984d\u8868\u306e\u307f\uff09\u306e\u3044\u305a\u308c\u304b\u306e\u6b04\u3092\u9078\u3076<\/span><\/span>\n<ul>\n<li>\u5f93\u696d\u54e1\u304c\u3001\u300c<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u300c\u7532\u300d\u6b04\u306e\u3046\u3061\u3001<span style=\"font-size: 16px; color: #333333;\">\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300d\u3092<span style=\"font-size: 16px; color: #333333;\">\u7533\u544a\u66f8\u3067\u78ba\u8a8d\u3057\u3001\u3042\u3066\u306f\u307e\u308b\u5217\u3092\u9078\u3076<\/span><\/span><\/span><\/li>\n<li>\u5f93\u696d\u54e1\u304c\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff1a\u300c\u4e59\u300d\u6b04\u306e\u5217\u3092\u9078\u3076<\/li>\n<li>\u5f93\u696d\u54e1\u306e\u96c7\u7528\u5951\u7d04\u671f\u9593\u304c2\u30f6\u6708\u4ee5\u5185\u3067\u3042\u308b\uff1a\uff08\u65e5\u984d\u8868\u3067\uff09\u300c\u4e19\u300d\u6b04\u306e\u5217\u3092\u9078\u3076<\/li>\n<\/ul>\n<\/li>\n<li>\u8868\u306e\u4e00\u756a\u5de6\u306b\u3042\u308b\u300c\u305d\u306e\u6708\uff08\u65e5\uff09\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u306e\u5217\u3067\u30013\u3067\u7b97\u51fa\u3057\u305f<span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e<\/span>\u91d1\u984d\u306b\u3042\u3066\u306f\u307e\u308b\u884c\u3092\u9078\u3076<\/li>\n<li>5\u3067\u9078\u3093\u3060\u5217\u30686\u3067\u9078\u3093\u3060\u884c\u304c\u4ea4\u308f\u308b\u90e8\u5206\u306e\u91d1\u984d\u304c\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306b\u306a\u308b<\/li>\n<\/ol>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/2-1-1-1-298bdea58219.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u3001\u624b\u98065~7\u306e\u4f8b\uff08\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09 \u300d<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\uff08\u4e00\uff09\u6708\u984d\u8868<\/a>\u3092\u4e00\u90e8\u629c\u7c8b\u30fb\u52a0\u5de5\uff09<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u8a08\u7b97\u4f8b<\/strong><\/p>\n<p class=\"attention-p\">\u4f8b1:\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u6708\u7d66\u304c20\u4e07\u5186\u306e\u6b63\u793e\u54e1\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u3066<\/span>\u6276\u990a\u89aa\u65cf\u30922\u540d\u3068\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<ol>\n<li><span style=\"font-size: 16px; color: #333333;\">\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306e\u6708\u984d\u8868\u306e\u3046\u3061\u3001\u300c\u7532\u300d\u6b04\u3067\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300d\u304c\u300c2\u4eba\u300d\u306e\u5217\u3092\u9078\u629e<\/span><\/li>\n<li>\u300c<span style=\"font-size: 16px; color: #333333;\">\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u304c\u3001199,000\u5186\u4ee5\u4e0a201,000\u5186\u672a\u6e80\u306e\u884c\u3092\u9078\u629e<\/span><\/li>\n<li>\u305d\u306e\u6708\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\uff1a1,100\u5186<\/li>\n<\/ol>\n<p>\u4f8b2:<span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u6708\u7d66\u304c10\u4e07\u5186\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/span><\/span><\/p>\n<ol>\n<li>\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306e\u6708\u984d\u8868\u306e\u3046\u3061\u3001\u300c\u4e59\u300d\u6b04\u306e\u5217\u3092\u9078\u629e<\/li>\n<li>\u300c\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u304c\u3001105,000\u5186\u672a\u6e80\u306e\u884c\u3092\u9078\u629e<\/li>\n<li>\u305d\u306e\u6708\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\uff1a1\u306e\u5217\u30682\u306e\u884c\u304c\u4ea4\u308f\u308b\u7b87\u6240\u306b\u300c\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e3.063%\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u300d\u3068\u8a18\u8f09\u219210\u4e07\u5186\u27153.063%\uff1d3,063\u5186<\/li>\n<\/ol>\n<\/div>\n<p><strong>\u6bce\u6708\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u3046\u3061\u3001<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/span><strong>\u3092\u63d0\u51fa\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u305d\u306e\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u304c\u4e3b\u305f\u308b\u7d66\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001<\/strong>\u7a0e\u984d\u8868\u306e\u6708\u984d\u8868\u304b\u3064\u7532\u6b04\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u6708\u984d\u8868\u306e\u7532\u6b04\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u65b9\u6cd5\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h5 id=\"sr3dr7et24fahzwm2y0b9o\">\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u306a\u3069\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u3046\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/h5>\n<p>\u4e0a\u8a18\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u6708\u984d\u8868\u306e\u7532\u6b04\u304c\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u8a08\u7b97\u3067\u96fb\u5b50\u8a08\u7b97\u6a5f\uff08\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\uff09\u3092\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408\u306b<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/denshi_01.pdf\" target=\"_blank\" rel=\"noopener\">\u8a08\u7b97\u65b9\u6cd5\u306e\u7279\u4f8b<\/a>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u3092\u4f7f\u3046\u3068\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u81ea\u52d5\u7684\u306b\u4e0a\u8a18\u306e\u7279\u4f8b\u306b\u3057\u305f\u304c\u3063\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/strong><br \/>\n\u53c2\u8003\u306b\u3001\u305d\u306e\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u6c7a\u3081\u65b9\uff08\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u3092\u4f7f\u3046\u5834\u5408\uff09<\/strong><br \/>\n\u203b\u4ee5\u4e0b\u306e\u5404\u8868\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/denshi_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059<\/p>\n<ol>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/12983#cjwarqgtgklxj7o6ttx64d\">\u57fa\u672c\u7684\u306a\u8a08\u7b97\u65b9\u6cd5<\/a>\u306e1~3\u3068\u540c\u69d8\u306b\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u3092\u7279\u4f8b\u306e\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/denshi_01.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u7b2c\u4e00\u8868<\/span><\/span><\/a><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u300d<\/span><\/span>\u306b\u3042\u3066\u306f\u3081\u3001\u8a72\u5f53\u3059\u308b\u8a08\u7b97\u5f0f\u3067\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u984d\u3092\u6c42\u3081\u308b\uff08\u63a7\u9664\u984d\u306e\u3046\u3061\u3001<span style=\"font-size: 16px; color: #333333;\">1\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\u308b\uff09<\/span><\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u3092\u7279\u4f8b\u306e\u300c\u7b2c\u4e09\u8868\u300d\u306b\u3042\u3066\u306f\u3081\u3001\u57fa\u790e\u63a7\u9664\u306e\u984d\u3092\u6c42\u3081\u308b<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u5185\u5bb9\u3092\u898b\u3066\u3001<\/span>\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u7279\u4f8b\u306e<span style=\"font-size: 16px; color: #333333;\">\u300c\u7b2c\u4e8c\u8868\u300d\u3067<\/span>\u5404\u63a7\u9664\u306e\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u30fc\uff082\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff0b3\u306e\u57fa\u790e\u63a7\u9664\u984d\uff0b4\u306e\u914d\u5076\u8005\u63a7\u9664\u984d\u306a\u3069\uff09\u300d\u3092\u8a08\u7b97\u3057\u3066\u3001\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u3092\u7279\u4f8b\u306e<\/span>\u300c\u7b2c\u56db\u8868\u300d\u306b\u3042\u3066\u306f\u3081\u3001\u8a72\u5f53\u3059\u308b\u8a08\u7b97\u5f0f\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<span style=\"font-size: 16px; color: #333333;\">\uff08\u7a0e\u984d\u306e\u3046\u3061\u300110\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u56db\u6368\u4e94\u5165\u3059\u308b\uff09<\/span><\/li>\n<\/ol>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u8a08\u7b97\u4f8b<\/strong><\/p>\n<p class=\"attention-p\">\u4f8b:\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u6708\u7d66\u304c20\u4e07\u5186\u306e\u6b63\u793e\u54e1\u3067\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u304c\u305d\u308c\u305e\u308c1\u4eba\u305a\u3064\u3044\u308b\u5834\u5408<\/p>\n<ol>\n<li>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u7b2c\u4e00\u8868\uff09\uff1a\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u984d\u304c<span style=\"font-size: 16px; color: #333333;\">158,334\u5186\u4ee5\u4e0a299,999\u5186\u4ee5\u4e0b\u219220\u4e07\u5186\u271530%+6,667\u5186\uff1d66,667\u5186<\/span><\/li>\n<li>\u57fa\u790e\u63a7\u9664\uff08\u7b2c\u4e09\u8868\uff09\uff1a<span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u984d\u304c<\/span>2,120,833\u5186\u4ee5\u4e0b\u219248,334\u5186<\/li>\n<li>\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u3068\u6276\u990a\u63a7\u9664\uff08\u7b2c\u4e8c\u8868\uff09\uff1a<span style=\"font-size: 16px; color: #333333;\">\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u966431,667\u5186\u3001\u6276\u990a\u63a7\u966431,667\u5186<\/span><\/li>\n<li>\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\uff1a20\u4e07\u5186\u30fc\uff0866,667\u5186\uff0b<span style=\"font-size: 16px; color: #333333;\">48,334\u5186\uff0b<span style=\"font-size: 16px; color: #333333;\">31,667\u5186\uff0b31,667\u5186\uff09\uff1d21,665\u5186<\/span><\/span><\/li>\n<li>\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\uff08\u7b2c\u56db\u8868\uff09\uff1a\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u304c162,500\u5186\u4ee5\u4e0b\u2192<span style=\"font-size: 16px; color: #333333;\">21,665\u5186\u27155.105%\uff1d1,110\u5186<\/span><\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u7279\u4f8b\u306b\u3088\u308b\u4e0a\u8a18\u306e\u8a08\u7b97\u7d50\u679c\u3092<a href=\"#cjwarqgtgklxj7o6ttx64d\" target=\"_self\">\u57fa\u672c\u7684\u306a\u8a08\u7b97\u65b9\u6cd5<\/a>\u306e\u7d50\u679c\u3068\u6bd4\u3079\u308b\u3068\u3001\u6570\u5341\u5186\u304b\u3089\u6570\u767e\u5186\u7a0b\u5ea6\u306e\u5dee\u304c\u751f\u3058\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u306e\u8a08\u7b97\u7d50\u679c\u3092\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3067\u78ba\u304b\u3081\u3088\u3046\u3068\u3059\u308b\u3068\u8a08\u7b97\u7d50\u679c\u304c\u5408\u308f\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 id=\"tio40f8g0yen3z2jhckgag\">2-1-2.\u8cde\u4e0e<\/h4>\n<p>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u8cde\u4e0e\u306b\u300c\u7b97\u51fa\u7387\u300d\uff08\u7a0e\u7387\uff09\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u7b97\u51fa\u7387\u3092\u51fa\u3059\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002<br \/>\n\u7b97\u51fa\u7387\u306e\u8868\u306f\u3001\u7532\u6b04\u3068\u4e59\u6b04\u306e2\u3064\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/2-1-2-fac51d52f11d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\uff08\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/15-16.pdf\" target=\"_blank\" rel=\"noopener\">\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09<\/a>\u300d\u3092\u4e00\u90e8\u629c\u7c8b\u30fb\u52a0\u5de5\uff09<\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u4eba\u306b\u306f\u7532\u6b04\u3001\u305d\u308c\u4ee5\u5916\u306e\u4eba\u306b\u306f\u4e59\u6b04\u3092\u9069\u7528\u3057\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306b\u3001\u8cde\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u6b21\u306e\u6d41\u308c\u3067\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u8cde\u4e0e\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u6c7a\u3081\u65b9<\/strong><\/p>\n<ol>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/12983#cjwarqgtgklxj7o6ttx64d\">\u7d66\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u306e1~3\u3068\u540c\u3058\u624b\u9806\u3067\u3001<strong>\u8cde\u4e0e\u306e\u524d\u6708\u306e<\/strong>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u300c<\/span><\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/15-16.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #b8312f;\"><span style=\"font-size: 16px;\">\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868<\/span><\/span><\/a><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u300d\u3092\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3059\u308b<\/span><\/span><\/li>\n<li>\u8868\u306e\u3046\u3061\u3001\u300c\u7532\u300d\u307e\u305f\u306f\u300c\u4e59\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u6b04\u3092\u9078\u3076\n<ul>\n<li>\u5f93\u696d\u54e1\u304c\u3001\u524d\u56de\u306e\u5e74\u672b\u8abf\u6574\u306a\u3069\u3067\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u300c\u7532\u300d\u6b04\u306e\u3046\u3061\u3001\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300d\u306b\u3042\u3066\u306f\u307e\u308b\u4eba\u6570\u3092\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3067\u78ba\u8a8d\u3057\u3066\u3001\u8a72\u5f53\u3059\u308b\u5217\u3092\u9078\u3076<\/li>\n<li>\u5f93\u696d\u54e1\u304c\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff1a\u300c\u4e59\u300d\u6b04\u306e\u5217\u3092\u9078\u3076<\/li>\n<\/ul>\n<\/li>\n<li>3\u3067\u9078\u3093\u3060\u5217\u306b\u3042\u308b\u300c\u524d\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u3067\u30011\u3067\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b\u3042\u3066\u306f\u307e\u308b\u884c\u3092\u9078\u3076<\/li>\n<li>\u8868\u306e\u4e00\u756a\u5de6\u306b\u3042\u308b\u300c\u8cde\u4e0e\u306e\u91d1\u984d\u306b\u4e57\u305a\u3079\u304d\u7387\u300d\u306e\u5217\u306e\u3046\u3061\u30014\u3067\u9078\u3093\u3060\u884c\u3068\u4ea4\u308f\u308b\u90e8\u5206\u306e\u7b97\u51fa\u7387\u3092\u9078\u629e\u3059\u308b<\/li>\n<li>1\u3068\u540c\u69d8\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u8cde\u4e0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/span><\/li>\n<li>\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u984d\u306e\u8cde\u4e0e\u984d\u2715\u7b97\u51fa\u7387\u300d\u3092\u8a08\u7b97\u3057\u3066\u3001\u8cde\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u8a08\u7b97\u4f8b<\/strong><\/p>\n<p class=\"attention-p\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e<span style=\"font-size: 16px; color: #333333;\">\u524d\u6708\u7d66\u4e0e<\/span>\u304c30\u4e07\u5186\u3001\u540c\u3058\u304f<span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e12\u6708\u8cde\u4e0e\u304c60\u4e07\u5186<\/span>\u306e\u5f93\u696d\u54e1\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u3066\u6276\u990a\u89aa\u65cf\u30923\u540d\u3068\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<ol>\n<li>\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u300d\u306e\u3046\u3061\u3001\u300c\u7532\u300d\u6b04\u3067\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300d\u304c\u300c3\u4eba\u300d\u306e\u5217\u3092\u9078\u629e<\/li>\n<li>\u300c\u524d\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u304c\u3001300\u5343\u5186\u4ee5\u4e0a354\u5343\u5186\u672a\u6e80\u306e\u884c\u3092\u9078\u629e<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u8cde\u4e0e\u306e\u91d1\u984d\u306b\u4e57\u305a\u3079\u304d\u7387\uff08\u7b97\u51fa\u7387\uff09\uff1a4.084%<\/span><\/li>\n<li>12\u6708\u8cde\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\uff1a60\u4e07\u5186\u2715<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">4.084<\/span>%\uff1d24,504\u5186<\/span><\/li>\n<\/ol>\n<\/div>\n<p>\u8cde\u4e0e\u306e\u5834\u5408\u3001\u524d\u6708\u306e\u7d66\u4e0e\u306e\u91d1\u984d\u306a\u3069\u3092\u3082\u3068\u306b\u7a0e\u7387\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u8cde\u4e0e\u306e\u652f\u6255\u3044\u306f\u591a\u304f\u3066\u3082\u5e74\u306b2,3\u56de\u7a0b\u5ea6\u3067\u3059\u304c\u3001<\/span>\u6e90\u6cc9\u5fb4\u53ce\u306b\u30df\u30b9\u304c\u306a\u3044\u3088\u3046\u3001\u8a08\u7b97\u65b9\u6cd5\u3092\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"qa752cb9bsaj7ejimeqii\">2-1-3.\u9000\u8077\u91d1<\/h4>\n<p>\u9000\u8077\u91d1\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u984d\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u9000\u8077\u91d1\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u6c7a\u3081\u65b9<\/strong><\/p>\n<ol>\n<li>\u793e\u5185\u898f\u5b9a\u306a\u3069\u306b\u57fa\u3065\u3044\u3066\u3001\u5f93\u696d\u54e1\u306e\u9000\u8077\u91d1\u306e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u4eba\u4e8b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u7b49\u3067\u3001\u5f93\u696d\u54e1\u306e\u52e4\u7d9a\u5e74\u6570\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>2\u306e\u52e4\u7d9a\u5e74\u6570\u306b\u57fa\u3065\u304d\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\n<ul>\n<li>\u52e4\u7d9a20\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u300c40\u4e07\u5186\u2715\u52e4\u7d9a\u5e74\u6570\u300d\uff08\u8a08\u7b97\u7d50\u679c\u304c80\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u63a7\u9664\u984d\u306f80\u4e07\u5186\uff09<\/li>\n<li>\u52e4\u7d9a20\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a\u300c800\u4e07\u5186\uff0b70\u4e07\u5186\u2715\uff08\u52e4\u7d9a\u5e74\u6570\u30fc20\u5e74\uff09\u300d<\/li>\n<\/ul>\n<\/li>\n<li>\u300c\uff08\u9000\u8077\u91d1\u984d\uff0d\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff09\u00f72\u300d\u3092\u8a08\u7b97\u3057\u3066\u3001\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u4ee5\u4e0b\u306e\u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d\u306e\u3046\u3061\u3001\u4e00\u756a\u5de6\u306e\u300c\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u300d\u306b4\u3067\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u5f53\u3066\u306f\u3081\u3001\u6240\u5f97\u7a0e\u7387\u3068\u63a7\u9664\u984d\u3092\u78ba\u8a8d\u3059\u308b<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/ioQTsSV9D62l0ptE4kUwnLP8z-1773232713.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><span style=\"font-size: 16px; color: #333333;\">\uff08\u5f15\u7528\u5143\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/18.pdf\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u901f\u7b97\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09<\/a><span style=\"font-size: 16px; color: #333333;\">\u300d\uff09<\/span><\/li>\n<li>\u300c\uff084\u306e\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u00d75\u306e\u6240\u5f97\u7a0e\u7387\uff0d5\u306e\u63a7\u9664\u984d\uff09\u2715102.1%\u300d\u3092\u8a08\u7b97\u3057\u3066\u3001\u9000\u8077\u91d1\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b<span style=\"font-size: 16px; color: #333333;\">\uff08\u7a0e\u984d\u306e\u3046\u3061\u30011\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u56db\u6368\u4e94\u5165\u3059\u308b\uff09<\/span><\/li>\n<\/ol>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u8a08\u7b97\u4f8b<\/strong><\/p>\n<p class=\"attention-p\">\u52e4\u7d9a\u5e74\u657030\u5e74\u306e\u5f93\u696d\u54e1\u306b\u3001\u9000\u8077\u91d12,000\u4e07\u5186\u3092\u652f\u6255\u3046\u5834\u5408<\/p>\n<ol>\n<li>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff1a800\u4e07\u5186+70\u4e07\u5186\u2715\uff0830\u5e74\u30fc20\u5e74\uff09\uff1d1,500\u4e07\u5186<\/li>\n<li>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\uff1a\uff082,000\u4e07\u5186\u30fc1,500\u4e07\u5186\uff09\u00f72\uff1d250\u4e07\u5186<\/li>\n<li>\u6240\u5f97\u7a0e\u7387\u3068\u63a7\u9664\u984d\uff1a\u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u901f\u7b97\u8868\u300d\u306e\u300c\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u300d\u304c1,950,000\u5186\u8d85 3,300,000\u5186\u4ee5\u4e0b\u306e\u884c\u2192\u6240\u5f97\u7a0e\u7387<span style=\"font-size: 16px; color: #333333;\">10%\u3001\u63a7\u9664\u984d<span style=\"font-size: 16px; color: #333333;\">97,500\u5186<\/span><\/span><\/li>\n<li>\u9000\u8077\u91d1\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\uff1a\uff08250\u4e07\u5186\u271510%\u30fc97,500\u5186\uff09\u2715102.1%\uff1d155,702\u5186\uff081\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u56db\u6368\u4e94\u5165\uff09<\/li>\n<\/ol>\n<\/div>\n<p><strong>\u9000\u8077\u91d1\u306b\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u3089\u305a\u3001\u57fa\u672c\u7684\u306b\u306f\u4e0a\u8a18\u306e\u3068\u304a\u308a\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u6700\u7d42\u7684\u306a\u7a0e\u984d\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/strong>\u5b9a\u5e74\u9000\u8077\u5f8c\u306e\u751f\u6d3b\u8cc7\u91d1\u306b\u306a\u308a\u3046\u308b\u70b9\u3078\u306e\u914d\u616e\u304b\u3089\u3001<span style=\"font-size: 16px; color: #333333;\">\u9000\u8077\u91d1\u306e\u53ce\u5165\u306b\u306f\u7a0e\u8ca0\u62c5\u306e\u5c11\u306a\u3044\u72ec\u81ea<\/span>\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h3 id=\"noxnz7dyxk4h6e59cfdbn\">2-2.\u5f93\u696d\u54e1\u4ee5\u5916\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408\uff08\u5831\u916c\u30fb\u6599\u91d1\uff09<\/h3>\n<p>\u7a0e\u7406\u58eb\u3078\u306e\u9867\u554f\u6599\u3084\u793e\u5185\u7814\u4fee\u8b1b\u5e2b\u3078\u306e\u8b1b\u6f14\u6599\u306a\u3069\u3001\u5f93\u696d\u54e1\u4ee5\u5916\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u652f\u6255\u91d1\u984d\u306b\u5bfe\u3057\u3066\u6c7a\u307e\u3063\u305f\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u5831\u916c\u30fb\u6599\u91d1\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d<\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">1\u56de\u306e\u652f\u6255\u91d1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a<span style=\"color: #333333;\">\u652f\u6255\u91d1\u984d\u306e10.21\uff05<\/span><\/span><\/li>\n<li><span style=\"font-size: 16px;\">1\u56de\u306e\u652f\u6255\u91d1\u984d\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a<\/span><span style=\"font-size: 16px; color: #333333;\">102,100\u5186\uff0b\uff08\u652f\u6255\u91d1\u984d\u30fc100\u4e07\u5186\uff09\u271520.42\uff05<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 16px; color: #333333;\">\u203b\u4e0a\u8a18\u306e\u652f\u6255\u91d1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u8fbc\u307f<\/span><br \/>\n<span style=\"font-size: 16px;\">\u203b\u6e90\u6cc9\u6240\u5f97<span style=\"color: #333333;\">\u7a0e\u984d\u306e\u3046\u3061\u30011\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u308b<\/span><\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u8a08\u7b97\u4f8b<\/strong><\/p>\n<p class=\"attention-p\">\u7a0e\u7406\u58eb\u306b\u3001\u9867\u554f\u65995\u4e07\u5186\u3092\u652f\u6255\u3046\u5834\u5408\uff08\u8acb\u6c42\u66f8\u306b\u3001\u7a0e\u8fbc\u91d1\u984d\u306e\u307f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\uff09<\/p>\n<p class=\"attention-p\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\uff1a5\u4e07\u5186\u271510.21%\uff1d5,105\u5186<\/p>\n<\/div>\n<p>\u306a\u304a\u3001<span style=\"font-size: 16px; color: #333333;\">\u652f\u6255\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001<\/span>\u652f\u6255\u5148\u304c\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u3084\u7d0d\u54c1\u66f8\u306a\u3069\u3067\u672c\u4f53\u4fa1\u683c\u3068\u6d88\u8cbb\u7a0e\u984d\u304c\u660e\u78ba\u306b\u5206\u304b\u308c\u3066\u3044\u308c\u3070\u3001\u6d88\u8cbb\u7a0e\u629c\u304d\u306e\u652f\u6255\u91d1\u984d\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"s7f8d0bftpqgrjcqws1km9\">3.\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u306b\u95a2\u3059\u308bFAQ<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u6c17\u306b\u306a\u308b\u7591\u554f\u306b\u56de\u7b54\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"0x3iqyaan0hg83nvep2f593\">3-1.\u305d\u3082\u305d\u3082\u3001\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c\u6c7a\u307e\u308b\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u306f\uff1f<\/h3>\n<p>\u6240\u5f97\u7a0e\u306f\u3001\u500b\u4eba\u304c1\u5e74\u9593\u306b\u5f97\u305f\u53ce\u5165\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3001\u53ce\u5165\u304c\u591a\u3044\u307b\u3069\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306b\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u9664\u3044\u305f\u5404\u53ce\u5165\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u6b8b\u308a\u306e\u91d1\u984d<span style=\"font-size: 16px; color: #333333;\">\uff08\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff09\u306b<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>\u57fa\u672c\u7684\u306a\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ol>\n<li>\u53ce\u5165\u306e\u5206\u985e\uff08\u7d66\u4e0e\u3001\u4e0d\u52d5\u7523\u306a\u3069\uff09\u3054\u3068\u306b\u3001\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u306a\u3069\u3092\u5f15\u3044\u3066\u300c\u6240\u5f97\u300d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u5404\u6240\u5f97\u3092\u5408\u8a08\u3057\u3066\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304b\u3089\u3001\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u3066\u300c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u300d\u3092\u51fa\u3059<\/li>\n<li>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u3001\u91d1\u984d\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u3092\u639b\u3051\u308b<\/li>\n<li>4\u306e\u91d1\u984d\u304b\u3089\u7a0e\u984d\u63a7\u9664\u3092\u5f15\u3044\u3066\u3001\u6700\u7d42\u7684\u306a\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u306b\u3088\u308b\u53ce\u5165\u306e\u5408\u8a08\u304b\u3089<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u3042\u305f\u308b\u3082\u306e\uff09\u3092\u5f15\u3044\u3066<\/span>\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u526f\u696d\u3084\u5bb6\u8cc3\u53ce\u5165\u306a\u3069\u3067\u4ed6\u306b\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u53ce\u5165\u306b\u5fdc\u3058\u305f\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"hpr1vjoq0m9uts4oedb1wb\">3-2.\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h3>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5236\u5ea6\u304c\u306a\u304b\u3063\u305f\u5834\u5408<\/th>\n<th><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/th>\n<\/tr>\n<tr>\n<th>\n<p>\u56fd\uff08\u7a0e\u52d9\u7f72\uff09\u306e\u7acb\u5834<\/p>\n<\/th>\n<td>\n<p>\u30fb\u7a0e\u91d1\u306e\u6ede\u7d0d\u3084\u3001\u78ba\u5b9a\u7533\u544a\u306e\u30df\u30b9\u30fb\u6f0f\u308c\u304c\u8d77\u3053\u308a\u3084\u3059\u3044<br \/>\n\u30fb\u6ede\u7d0d\u3084\u7533\u544a\u30df\u30b9\u306a\u3069\u304c\u3042\u308b\u3068\u7d0d\u7a0e\u8005\u4e00\u4eba\u4e00\u4eba\u3078\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/p>\n<\/td>\n<td>\u30fb\u6ede\u7d0d\u3084\u7533\u544a\u30df\u30b9\u306a\u3069\u3092\u9632\u3050\u3053\u3068\u3067\u3001<strong>\u78ba\u5b9f\u306b\u7a0e\u91d1\u3092\u5fb4\u53ce\u3067\u304d\u308b<\/strong><br \/>\n\u30fb\u7533\u544a\u30df\u30b9\u304c\u3042\u3063\u3066\u3082\u4f1a\u793e\uff08\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\uff09\u3054\u3068\u306e\u5bfe\u5fdc\u3067\u6e08\u307f\u3001<strong>\u4e8b\u52d9<\/strong><strong>\u8ca0\u62c5\u304c\u8efd\u3044<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\n<p>\u7d0d\u7a0e\u8005\u306e\u7acb\u5834<\/p>\n<\/th>\n<td>\u30fb\u6240\u5f97\u7a0e\u3092\u81ea\u5206\u3067\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b<\/p>\n<p>\u30fb1\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u30921\u5ea6\u306b\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5bb6\u8a08\u306e\u8ca0\u62c5\u306b\u306a\u308b<br \/>\n\u30fb\u6bce\u5e74\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/p>\n<\/td>\n<td>\u30fb\u4f1a\u793e\u304c\u4ee3\u308f\u308a\u306b\u6240\u5f97\u7a0e\u3092\u7d66\u4e0e\u304b\u3089\u5f15\u3044\u3066\u7d0d\u3081\u3066\u304f\u308c\u308b<br \/>\n\u30fb\u6bce\u6708\u306e\u7d66\u4e0e\u306b\u5206\u3051\u3066\u6240\u5f97\u7a0e\u304c\u5f15\u304b\u308c\u308b\u306e\u3067\u3001\u8ca0\u62c5\u304c\u5c0f\u3055\u3044<br \/>\n\u30fb<strong>\u78ba\u5b9a\u7533\u544a\u3088\u308a\u7c21\u5358\u306a\u624b\u7d9a\u304d\uff08\u5e74\u672b\u8abf\u6574\uff09\u3092\u3059\u308c\u3070\u6e08\u3080<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c6\u5e74\u306f\u30013,753\u4e07\u4eba\u304c\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u3063\u3066\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3060\u3051\u306e\u4eba\u6570\u304b\u3089\u4e00\u4eba\u4e00\u4eba\u78ba\u5b9a\u7533\u544a\u3084\u7d0d\u7a0e\u3092\u53d7\u3051\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u3001\u56fd\u306b\u3068\u3063\u3066\u3082\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"ea5ac3stal1zcxfo17gjy\">3-3.\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5e74\u672b\u8abf\u6574\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u306f\u3042\u308b\uff1f<\/h3>\n<p>\u6b21\u306e\u3088\u3046\u306a\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3067\u3082\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u4eba\uff08\u4f8b\uff1a\u9000\u8077\u91d1\u3001\u5831\u916c\u30fb\u6599\u91d1\uff09<\/li>\n<li>\u8907\u6570\u306e\u4f01\u696d\u3067\u4ed5\u4e8b\u3092\u3057\u3066\u304a\u308a\u3001\u30e1\u30a4\u30f3\u306e\u53ce\u5165\u306f\u5225\u306e\u4f01\u696d\u304b\u3089\u5f97\u3066\u3044\u308b\u4eba<\/li>\n<li>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u307e\u307e\u3067\u3001\u5e74\u5185\u306f\u4ed6\u306e\u4f01\u696d\u306b\u518d\u5c31\u8077\u3057\u3066\u3044\u306a\u3044\u4eba<\/li>\n<li>1\u5e74\u9593\u306e\u7d66\u4e0e\u7dcf\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/li>\n<li>\u707d\u5bb3\u3067\u81ea\u5b85\u3084\u5bb6\u8ca1\u306a\u3069\u306b\u640d\u5bb3\u304c\u3042\u308a\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u3067\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u305f\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u7d0d\u7a0e\u8005\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u7a0e\u52d9\u7f72\u3068\u306e\u9593\u3067\u76f4\u63a5\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"lua1sw5rtcpizp4u4jlbi\">4.\u307e\u3068\u3081<\/h2>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u4e3b\u306b\u4f01\u696d\u304c\u7d66\u4e0e\u3084\u5831\u916c\u306a\u3069\u3092\u652f\u6255\u3046\u969b\u3001\u76f8\u624b\u306e\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u304a\u304d\u3001\u672c\u4eba\u306b\u4ee3\u308f\u3063\u3066\u56fd\u3078\u652f\u6255\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/04\/tKrVIB3n6FDmMH8pc05gyY12k-1773151446-1.png\" class=\"fr-draggable\" 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