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class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u3010\u30a8\u30af\u30bb\u30eb\u3084\u30c4\u30fc\u30eb\u4f7f\u7528\u6642\u306e\u6ce8\u610f\u70b9\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u524d\u8ff0\u306e\u901a\u308a\u3001<strong>\u6c7a\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u57fa\u790e\u306f\u65e5\u3005\u306e\u4f1a\u8a08\u51e6\u7406<\/strong>\u3067\u3059\u3002\u30a8\u30af\u30bb\u30eb\u3084\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30eb\u30fc\u30eb\u306f\u3001\u3042\u304f\u307e\u3067\u9053\u5177\u3067\u3059\u3002\u512a\u308c\u305f\u30c4\u30fc\u30eb\u3067\u3082\u3001\u5143\u306b\u306a\u308b\u60c5\u5831\u304c\u4e0d\u6b63\u78ba\u3067\u306f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u7cbe\u5ea6\u304c\u843d\u3061\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h3>2-3.\u7d0d\u7a0e\u984d\u3092\u8a66\u7b97\u3059\u308b<\/h3>\n<p>\u6c7a\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6700\u7d42\u30b9\u30c6\u30c3\u30d7\u3068\u3057\u3066\u3001<strong>\u6d88\u8cbb\u7a0e\u3001\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u4e8b\u696d\u7a0e\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u4e8b\u696d\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e<\/strong>\u306a\u3069\u3092\u8a66\u7b97\u3057\u307e\u3059\u3002<span style=\"font-size: 16px; color: 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class=\"attention a-1\">\n<p class=\"attention-p\">\u3000\u3010\u539f\u5247\u8ab2\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/p>\n<p class=\"attention-p\"><strong>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d<\/strong><br \/>\n<strong>=\u2460<\/strong><strong>\u8ab2\u7a0e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d \uff0d \u2461\u4ed5\u5165\u308c\u306a\u3069\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d<\/strong><\/p>\n<\/div>\n<p>\u300c\u2460\u8ab2\u7a0e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u300d\u3068 \u300c\u2461 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style=\"font-size: 16px; color: #333333;\">\u2460\u3068\u2461\u306e\u5dee\u984d\u304c\u3001\u4e88\u6e2c\u7d0d\u7a0e\u984d\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u2460\u8ab2\u7a0e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d<\/strong><\/span><br \/>\n\u8ab2\u7a0e\u58f2\u4e0a\uff08\u7a0e\u8fbc\uff09\u00f71.1\u00d710\uff05<\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u2461\u4ed5\u5165\u308c\u306a\u3069\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d<\/strong><\/span><br \/>\n\u8ab2\u7a0e\u4ed5\u5165\u9ad8\uff08\u7a0e\u8fbc\uff09\u00f71.1\u00d710\uff05<\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u203b\u8efd\u6e1b\u7a0e\u7387\uff088%\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u5546\u54c1\u306f\u300c\u00f71.08\u300d\u3067\u8a08\u7b97<\/span><\/p>\n<\/div>\n<p>\u5b9f\u969b\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u4fdd\u5b58\u8981\u4ef6\u3084\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u5272\u5408\u3001\u5404\u7a2e\u5c4a\u51fa\u306e\u63d0\u51fa\u72b6\u6cc1\u306a\u3069\u306b\u3082\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u3069\u3053\u307e\u3067\u7cbe\u5ea6\u3092\u6c42\u3081\u308b\u304b\u306f\u81ea\u793e\u306b\u304a\u3051\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u53d6\u5f15\u3084\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306e\u91cd\u8981\u5ea6\u306b\u5fdc\u3058\u3066\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h6>\u3010\u53c2\u8003\u3011\u539f\u5247\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u8a08\u7b97\u65b9\u6cd5<\/h6>\n<p>\u7533\u544a\u66f8\u306b\u6cbf\u3063\u305f\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u7a0e\u7387\u3068\u8a08\u7b97\u624b\u9806\u3011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/TJUKEOYceabR0v6G5CuqpnfhM-1776138343-6eafdc6282f0.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u203b<span style=\"font-size: 16px; color: 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class=\"attention-p\">\u3010\u7c21\u6613\u8ab2\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/p>\n<p class=\"attention-p\"><strong>\u6d88\u8cbb\u7a0e\u7d0d\u7a0e\u984d\uff1d\u8ab2\u7a0e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d \u2212\u00a0\u4ed5\u5165\u63a7\u9664\u7a0e\u984d<\/strong><\/p>\n<\/div>\n<p>\u7c21\u6613\u8ab2\u7a0e\u3067\u306f\u3001\u4ed5\u5165\u306b\u304b\u304b\u3063\u305f\u5b9f\u969b\u306e\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u305b\u305a\u3001\u8ab2\u7a0e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\uff08\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\uff09\u306b\u696d\u7a2e\u3054\u3068\u306e\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\u300d\u3092\u639b\u3051\u3066\u3001<strong><span style=\"color: #e25041;\">\u4ed5\u5165\u63a7\u9664\u7a0e\u984d<\/span>\u3092\u7c21\u6613\u7684\u306b\u7b97\u51fa<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u5f0f\u3011<\/p>\n<p class=\"attention-p\"><strong>\u4ed5\u5165\u63a7\u9664\u7a0e\u984d<\/strong><strong>\uff1d\u8ab2\u7a0e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff08\u203b\uff09\u00d7 \u307f\u306a\u3057\u4ed5\u5165\u7387<\/strong><\/p>\n<p class=\"attention-p\">\u203b\u58f2\u4e0a\u306b\u304b\u304b\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\uff08\u5024\u5f15\u304d\u3001\u8fd4\u54c1\u3001\u5272\u623b\u3057\u306a\u3069\uff09\u304c\u3042\u308b\u5834\u5408\u306f\u5dee\u3057\u5f15\u304d\u307e\u3059<\/p>\n<\/div>\n<h5>\u7c21\u6613\u8ab2\u7a0e\u306e\u8a08\u7b97\u4f8b<\/h5>\n<p>\u98f2\u98df\u5e97\u3092\u4f8b\u306b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u58f2\u4e0a\u4e88\u6e2c\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u8ab2\u7a0e\u58f2\u4e0a\u984d\u30001,000\u4e07\u5186\uff08\u7a0e\u629c\uff09<br \/>\n\uff08\u5185\u8a33\uff1a\u7a0e\u629c\uff09<br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u3000a\uff1a\u8efd\u6e1b\u7a0e\u7387\u3000 8%\u58f2\u4e0a\u3000300\u4e07\u5186<\/span><br \/>\n\u3000b\uff1a\u6a19\u6e96\u7a0e\u7387\u300010\uff05\u58f2\u4e0a\u3000700\u4e07\u5186<\/li>\n<li>\u307f\u306a\u3057\u4ed5\u5165\u7387\u300060\uff05\uff08\u7b2c\uff14\u7a2e\u4e8b\u696d\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u30101.\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97<\/strong><strong>\u3011<\/strong><\/p>\n<p class=\"attention-p\">a\uff1a\uff08\u8efd\u6e1b\u7a0e\u7387\uff09\uff1a300\u4e07\u5186\u00d78%=24\u4e07\u5186<\/p>\n<p class=\"attention-p\">b\uff1a\uff08\u6a19\u6e96\u7a0e\u7387\uff09\uff1a700\u4e07\u5186\u00d710\uff05\uff1d70\u4e07\u5186<\/p>\n<p class=\"attention-p\">\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff08a+b\uff09=94\u4e07\u5186<\/p>\n<p class=\"attention-p\"><strong>\u30102.\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u984d\u300094\u4e07\u5186\u00d760\uff05\uff1d56\u4e074,000\u5186<\/p>\n<p class=\"attention-p\"><strong>\u30103.\u7d0d\u7a0e\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u7d0d\u7a0e\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u300094\u4e07\u5186\uff0d56\u4e074,000\u5186\uff1d37\u4e076,000\u5186<\/p>\n<\/div>\n<p>\u3010\u307f\u306a\u3057\u4ed5\u5165\u7387\u8868\u3011<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u4e8b\u696d\u533a\u5206<\/th>\n<th>\u307f\u306a\u3057\u4ed5\u5165\u7387<\/th>\n<\/tr>\n<tr>\n<td>\u7b2c\uff11\u7a2e\u4e8b\u696d\uff08\u5378\u58f2\u696d\uff09<\/td>\n<td>90\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c\uff12\u7a2e\u4e8b\u696d\uff08\u5c0f\u58f2\u696d\u7b49\uff09\u5c0f\u58f2\u696d\u3001\u8fb2\u6797\u6f01\u696d\uff08\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u4e8b\u696d\uff09<\/td>\n<td>80\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c\uff13\u7a2e\u4e8b\u696d\uff08\u88fd\u9020\u696d\u7b49\uff09\u8fb2\u6797\u6f01\u696d\uff08\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u4e8b\u696d\u3092\u9664\u304f\uff09\u3001\u5efa\u8a2d\u696d\u3001\u88fd\u9020\u696d\u306a\u3069<\/td>\n<td>70\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c\uff14\u7a2e\u4e8b\u696d\uff08\u305d\u306e\u4ed6\uff09\u98f2\u98df\u5e97\u696d\u306a\u3069<\/td>\n<td>60\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c\uff15\u7a2e\u4e8b\u696d\uff08\u30b5\u30fc\u30d3\u30b9\u696d\u7b49\uff09\u904b\u8f38\u30fb\u901a\u4fe1\u696d\u3001\u91d1\u878d\u30fb\u4fdd\u967a\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u696d<\/td>\n<td>50\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c\uff16\u7a2e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u696d\uff09<\/td>\n<td>40%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6509.htm\" target=\"_blank\" rel=\"noopener\">No.6509\u2003\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u4e8b\u696d\u533a\u5206<\/a>\u300d<\/p>\n<h2>4.\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3010\u6cd5\u4eba\u7a0e\u7de8\u3011<\/h2>\n<p>\u307e\u305a\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/p>\n<p class=\"attention-p\"><strong>\u8ab2\u7a0e\u6240\u5f97\u00d7\u6cd5\u4eba\u7a0e\u7387<\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8a08\u7b97\u5f0f\u306b\u3042\u308b\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u306f\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u306f\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li><strong><span class=\"f-marker-p\">\u5f53\u671f\u7d14\u5229\u76ca<\/span><\/strong><br \/>\n\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3002\u4f01\u696d\u696d\u7e3e\u3084\u6c7a\u7b97\u66f8\u306b\u304a\u3044\u3066\u7528\u3044\u3089\u308c\u308b\u6570\u5b57\u3067\u3059\u3002\u4f1a\u8a08\u4e0a\u3067\u8cbb\u7528\u3084\u53ce\u76ca\u3092\u96c6\u8a08\u3059\u308b\u3053\u3068\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/li>\n<li><strong><span class=\"f-marker-w\">\u8ab2\u7a0e\u6240\u5f97<\/span><\/strong><br \/>\n\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u6240\u5f97\u3002\u7d0d\u7a0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u7528\u3044\u3089\u308c\u308b\u6570\u5b57\u3067\u3059\u3002\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5bfe\u3057\u3066\u7a0e\u52d9\u4e0a\u306e\u8abf\u6574\u3092\u52a0\u3048\u308b\u3053\u3068\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002\u3000<\/li>\n<\/ul>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 29.28%;\">\u7a2e\u985e<\/th>\n<th style=\"width: 70.72%;\">\u8a08\u7b97\u5f0f<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 29.28%;\">\u5f53\u671f\u7d14\u5229\u76ca<\/td>\n<td style=\"width: 70.72%;\"><span style=\"font-size: medium; color: #333333;\">\u5f53\u671f\u7d14\u5229\u76ca\uff1d<\/span>\u53ce\u76ca\uff0d\uff08\u8cbb\u7528\uff0b\u640d\u91d1\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.28%;\">\u8ab2\u7a0e\u6240\u5f97<\/td>\n<td style=\"width: 70.72%;\"><span style=\"font-size: medium; color: #333333;\">\u8ab2\u7a0e\u6240\u5f97\uff1d<\/span>\u76ca\u91d1\uff0d\u640d\u91d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u3068\u306f<\/h5>\n<p><span class=\"f-marker-p\" style=\"font-size: 16px; color: #333333;\">\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e<\/span><strong><span class=\"f-marker-p\">\u5f53\u671f\u7d14\u5229\u76ca<\/span><\/strong><span style=\"font-size: 16px; color: #333333;\">\u304b\u3089\u3001<\/span><span class=\"f-marker-w\" style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u52a0\u7b97\u30fb\u6e1b\u7b97\u9805\u76ee\u306e\u8abf\u6574\u3092\u884c\u3063\u3066<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-w\">\u7b97\u51fa\u3055\u308c\u305f\u6570\u5024\u3092<\/span><strong><span class=\"f-marker-w\">\u8ab2\u7a0e\u6240\u5f97<\/span><\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010<span style=\"font-size: 16px; color: #333333;\">\u52a0\u7b97\u9805\u76ee\u30fb\u6e1b\u7b97\u9805\u76ee<\/span>\u3011<\/p>\n<ul>\n<li>\u52a0\u7b97\u9805\u76ee\uff08\u76ca\u91d1\u7b97\u5165\u30fb\u640d\u91d1\u4e0d\u7b97\u5165\uff09<br \/>\n\u9ad8\u984d\u306a\u5f79\u54e1\u5831\u916c\u3001\u4e00\u5b9a\u306e\u5f79\u54e1\u8cde\u4e0e\u3001\u4ea4\u969b\u8cbb\u3001\u5bc4\u9644\u91d1\u306a\u3069<\/li>\n<li>\u6e1b\u7b97\u9805\u76ee\uff08\u76ca\u91d1\u4e0d\u7b97\u5165\u30fb\u640d\u91d1\u7b97\u5165\uff09<br \/>\n\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u91d1\u7b49\u3001\u53d7\u53d6\u914d\u5f53\u91d1\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\n\u3010\u8ab2\u7a0e\u6240\u5f97\uff08\u4e88\u6e2c\uff09\u306e\u7b97\u51fa\u4f8b\u3011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/fPmF4WSgpBO2EKxLsQIZCXbVq-1776921355.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left;\" class=\"fr-draggable\" \/><\/p>\n<h5>\u6cd5\u4eba\u7a0e\u7387\u3068\u8a08\u7b97\u4f8b<\/h5>\n<p>\u6cd5\u4eba\u7a0e\u7387\u306f\u3001\u6cd5\u4eba\u306e\u898f\u6a21\u3084\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306e\u307f\u4f4e\u3044\u7a0e\u7387\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f8b\u3048\u3070\u4e0a\u8a18\u306e\u901a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u8ab2\u7a0e\u4e88\u6e2c\u304c1,150\u4e07\u5186\u3067\u3001\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u2460800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<br \/>\n800\u4e07\u5186\u00d715\uff05\uff1d120\u4e07\u5186<\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u2461800\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/span><br \/>\n350\u4e07\u5186\u00d723.20%\uff1d81\u4e072,000\u5186<\/p>\n<p><strong>\u2460\uff0b\u2461\uff1d201\u4e072,000\u5186<\/strong><\/p>\n<\/div>\n<p>\u53c2\u7167\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" target=\"_blank\" rel=\"noopener\">No.5759\u2003\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a>\u300d<\/p>\n<p>\u307e\u305f\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u969b\u306f<strong>\u524d\u7ae0\u3067\u8a08\u7b97\u3057\u305f<\/strong><strong><span style=\"color: #e25041;\">\u6d88\u8cbb\u7a0e<\/span>\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>5.\u6c7a\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u8ff7\u3063\u305f\u3089\uff01\u9867\u554f\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u3092\u691c\u8a0e\u3057\u3088\u3046<\/h2>\n<p>\u6c7a\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u6cd5\u4eba\u7a0e\u984d\u3084\u6d88\u8cbb\u7a0e\u984d\u304c\u898b\u901a\u305b\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u58f2\u4e0a\u3092\u9069\u5207\u306b\u4e88\u6e2c\u3059\u308b\u3053\u3068\u306b\u96e3\u3057\u3055\u3092\u611f\u3058\u308b\u7d4c\u55b6\u8005\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u57fa\u672c\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3067<span style=\"font-size: 16px; color: 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href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 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