{"id":3054,"date":"2026-06-18T10:00:33","date_gmt":"2026-06-18T01:00:33","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3054"},"modified":"2026-06-18T10:11:35","modified_gmt":"2026-06-18T01:11:35","slug":"self-medication-tax-system","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/self-medication-tax-system","title":{"rendered":"\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u306f\uff1f\u5bfe\u8c61\u30fb\u91d1\u984d\u30fb\u7533\u544a\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><strong><span style=\"color: #e25041;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236<\/span><\/strong>\u3068\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5e02\u8ca9\u85ac\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u3001\u4e00\u5b9a\u984d\u3092\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u304c\u5c11\u3057\u8907\u96d1\u3067\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3082\u591a\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u30fb\u91d1\u984d\u30fb\u7533\u544a\u65b9\u6cd5\u304b\u3089\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306e\u9055\u3044\u307e\u3067\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>1.\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u306f<\/h2>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>1-1.\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u304b\uff1f<\/h3>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u306f\u3001\u5065\u5eb7\u306e\u7dad\u6301\u3084\u75be\u75c5\u4e88\u9632\u3078\u306e<strong><span style=\"color: #e25041;\">\u4e00\u5b9a\u306e\u53d6\u7d44<\/span><\/strong>\u3092\u884c\u3063\u3066\u3044\u308b\u4eba\u304c\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5e02\u8ca9\u85ac\u3092<strong><span style=\"color: #e25041;\">\u5e74\u959312,000\u5186<\/span><\/strong>\u3092\u8d85\u3048\u3066\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002\u4e0a\u9650\u91d1\u984d\u306f88,000\u5186\u3067\u3059\u3002<\/p>\n<p>\u6b63\u5f0f\u306b\u306f\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7279\u4f8b\u300d\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4e00\u5b9a\u984d\u3092\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<strong><span style=\"color: #e25041;\">\u533b\u7642\u8cbb\u63a7\u9664<\/span><\/strong>\u3092\u4f7f\u3046\u304b\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3092\u4f7f\u3046\u304b\u306f<strong><span style=\"color: #e25041;\">\u9078\u629e\u5236<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<h3>1-2.\u5bfe\u8c61\u3068\u306a\u308b\u533b\u85ac\u54c1\u306f\uff1f<\/h3>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u3082\u3068\u3082\u3068\u533b\u7642\u6a5f\u95a2\u3067\u51e6\u65b9\u3055\u308c\u3066\u3044\u305f\u85ac\u306e\u3046\u3061\u3001\u85ac\u5c40\u3084\u30c9\u30e9\u30c3\u30b0\u30b9\u30c8\u30a2\u306a\u3069\u3067\u8cfc\u5165\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f<strong><span style=\"color: #e25041;\">\u300c\u30b9\u30a4\u30c3\u30c1OTC\u533b\u85ac\u54c1\u300d<\/span><\/strong>\u3084\u3001\u305d\u308c\u3068\u540c\u3058\u3088\u3046\u306a\u52b9\u80fd\u30fb\u52b9\u679c\u3092\u6301\u3064<strong><span style=\"color: #e25041;\">\u4e00\u5b9a\u306e\u5e02\u8ca9\u85ac<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u5bfe\u8c61\u533b\u85ac\u54c1\u306e\u4e00\u89a7\u306f\u3001<\/span><a href=\"http:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000124853.html\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><span style=\"font-size: 16px; color: #000000;\">\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u6bce\u5e74\u898b\u76f4\u3057\u3082\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000124853.html\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\uff08\u7279\u5b9a\u306e\u533b\u85ac\u54c1\u8cfc\u5165\u984d\u306e\u6240\u5f97\u63a7\u9664\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066\u300d<\/a><\/p>\n<p>\u4e00\u90e8\u5bfe\u8c61\u5546\u54c1\u306b\u306f\u3001\u30d1\u30c3\u30b1\u30fc\u30b8\u3084\u30ec\u30b7\u30fc\u30c8\u306b<strong><span style=\"color: #e25041;\">\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u63a7\u9664\u5bfe\u8c61\u300d<\/span><\/strong>\u3068\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u25a0\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8868\u793a\u306e\u4e00\u4f8b<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/TN59s61U2QyqeavXlSRmHxVzY-1779758352.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u9818\u53ce\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8868\u793a\u306e\u4e00\u4f8b<br \/>\n\uff08\u2605\u5370\u4ee5\u5916\u306e\u8a18\u53f7\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\uff09<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/06\/ncsS0UQZt8kpzh3bViDCLKTjO-1779758370.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/10800000\/001461529.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306b\u95a2\u3059\u308b Q&amp;A\u300d<\/a><\/p>\n<h3>1-3.\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306f\uff1f<\/h3>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306f\u3001\u6b21\u306e2\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7533\u544a\u5bfe\u8c61\u306e1\u5e74\u9593\u306b\u3001<strong><span style=\"color: #e25041;\">\u4e00\u5b9a\u306e\u53d6\u7d44<\/span><\/strong>\u3092\u884c\u3063\u3066\u3044\u308b<\/li>\n<li>\u5bfe\u8c61\u533b\u85ac\u54c1\u3092<strong><span style=\"color: #e25041;\">\u5e74\u959312,000\u5186\u3092\u8d85\u3048\u3066\u8cfc\u5165<\/span><\/strong>\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u300c\u4e00\u5b9a\u306e\u53d6\u7d44\u300d<\/strong>\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 4.3403%; background-color: #d1d5d8;\"><\/td>\n<td style=\"width: 54.2697%; background-color: #d1d5d8;\">\u5185\u5bb9<\/td>\n<td style=\"width: 39.2199%; background-color: #d1d5d8;\"><span style=\"color: #000000;\">\u4f8b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.3403%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\uff11<\/span><\/td>\n<td style=\"width: 54.2697%;\">\u4fdd\u967a\u8005\uff08\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u7b49\uff09\u304c\u5b9f\u65bd\u3059\u308b\u5065\u5eb7\u8a3a\u67fb<\/td>\n<td style=\"width: 39.2199%;\"><span style=\"font-size: 12pt; color: #333333;\">\u4eba\u9593\u30c9\u30c3\u30af\u3001\u5404\u7a2e\u5065\uff08\u691c\uff09\u8a3a\u7b49<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.3403%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\uff12<\/span><\/td>\n<td style=\"width: 54.2697%;\">\u5e02\u533a\u753a\u6751\u304c\u5065\u5eb7\u5897\u9032\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u5065\u5eb7\u8a3a\u67fb<\/td>\n<td style=\"width: 39.2199%;\"><span style=\"font-size: 12pt; color: #333333;\">\u751f\u6d3b\u4fdd\u8b77\u53d7\u7d66\u8005\u7b49\u3092\u5bfe\u8c61\u3068\u3059\u308b\u5065\u5eb7\u8a3a\u67fb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.3403%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\uff13<\/span><\/td>\n<td style=\"width: 54.2697%;\">\u4e88\u9632\u63a5\u7a2e<\/td>\n<td style=\"width: 39.2199%;\"><span style=\"font-size: 12pt; color: #333333;\">\u5b9a\u671f\u63a5\u7a2e\u3001\u30a4\u30f3\u30d5\u30eb\u30a8\u30f3\u30b6\u30ef\u30af\u30c1\u30f3\u306e\u4e88\u9632\u63a5\u7a2e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.3403%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\uff14<\/span><\/td>\n<td style=\"width: 54.2697%;\">\u52e4\u52d9\u5148\u3067\u5b9f\u65bd\u3059\u308b\u5b9a\u671f\u5065\u5eb7\u8a3a\u65ad<\/td>\n<td style=\"width: 39.2199%;\"><span style=\"font-size: 12pt; color: #333333;\">\u4e8b\u696d\u4e3b\u691c\u8a3a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.3403%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\uff15<\/span><\/td>\n<td style=\"width: 54.2697%;\">\u7279\u5b9a\u5065\u5eb7\u8a3a\u67fb\uff08\u3044\u308f\u3086\u308b\u30e1\u30bf\u30dc\u691c\u8a3a\uff09\u3001\u7279\u5b9a\u4fdd\u5065\u6307\u5c0e<\/td>\n<td style=\"width: 39.2199%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.3403%; background-color: #28324e;\"><span style=\"color: #ffffff;\">\uff16<\/span><\/td>\n<td style=\"width: 54.2697%;\">\u5e02\u533a\u753a\u6751\u304c\u5065\u5eb7\u5897\u9032\u4e8b\u696d\u3068\u3057\u3066\u5b9f\u65bd\u3059\u308b\u304c\u3093\u691c\u8a3a<\/td>\n<td style=\"width: 39.2199%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1129.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.1129\u2003\u7279\u5b9a\u4e00\u822c\u7528\u533b\u85ac\u54c1\u7b49\u8cfc\u5165\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7279\u4f8b\uff09\u3010\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3011\u300d<\/a><\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><span style=\"font-size: 14px;\">\u300c\u4e00\u5b9a\u306e\u53d6\u7d44\u300d\u306f\u3001\u4e0a\u8a18\u3059\u3079\u3066\u3092\u53d7\u3051\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001<u>\u3044\u305a\u308c\u304b1\u3064<\/u>\u3092\u53d7\u3051\u3066\u3044\u308c\u3070\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u5e02\u753a\u6751\u304c\u81ea\u6cbb\u4f53\u306e\u4e88\u7b97\u3067<u>\u4f4f\u6c11\u30b5\u30fc\u30d3\u30b9<\/u>\u3068\u3057\u3066\u5b9f\u65bd\u3059\u308b<u>\u5065\u5eb7\u8a3a\u67fb\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093<\/u>\u3002<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u300c\u4e00\u5b9a\u306e\u53d6\u7d44\u300d\u306f\u3001<u>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u672c\u4eba\u304c\u53d7\u3051\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/u>\u3002\u4e00\u65b9\u3067\u3001\u5bfe\u8c61\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u984d\u306b\u3064\u3044\u3066\u306f\u3001<u>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u5bb6\u65cf\u306e\u5206\u3082\u5408\u7b97\u3067\u304d\u307e\u3059<\/u>\u3002<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><u>\u300c\u4e00\u5b9a\u306e\u53d6\u7d44\u300d\u306b\u8981\u3057\u305f\u8cbb\u7528\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093<\/u>\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<h3>1-4.\u4ed6\u306e\u63a7\u9664\u3068\u4f75\u7528\u3067\u304d\u308b\uff1f<\/h3>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d<\/span><\/strong>\u3068\u306e<strong><span style=\"color: #e25041;\">\u9078\u629e\u5236<\/span><\/strong>\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3069\u3061\u3089\u304b\u4e00\u65b9\u3092\u9078\u3093\u3067\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u3001\u4f75\u7528\u3067\u304d\u308b\u63a7\u9664\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e; width: 55.8439%;\">\u63a7\u9664\u5236\u5ea6<\/th>\n<th style=\"background-color: #28324e; width: 44.0259%;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u306e\u4f75\u7528<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 55.8439%;\">\u533b\u7642\u8cbb\u63a7\u9664<\/td>\n<td style=\"width: 44.0259%;\">\u00d7<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 55.8439%;\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5bc4\u9644\u91d1\u63a7\u9664\uff09<\/td>\n<td style=\"width: 44.0259%;\">\u25cb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 55.8439%;\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/td>\n<td style=\"width: 44.0259%;\">\u25cb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 55.8439%;\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"width: 44.0259%;\">\u25cb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 55.8439%;\">iDeCo\uff08\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\uff09<\/td>\n<td style=\"width: 44.0259%;\">\u25cb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e<strong><span style=\"color: #e25041;\">\u5b9f\u969b\u306e\u6e1b\u7a0e\u984d\u306f\u3001\u6240\u5f97\u3084\u9069\u7528\u3055\u308c\u308b\u4ed6\u306e\u63a7\u9664\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/span><\/strong>\u305f\u3068\u3048\u3070\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u3092\u9069\u7528\u3057\u3066\u3044\u3066\u3001\u6240\u5f97\u7a0e\u984d\u304c\u3059\u3067\u306b\u8efd\u6e1b\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u8efd\u6e1b\u52b9\u679c\u304c\u4e2d\u5fc3\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u63a7\u9664\u984d\u300d\u3068\u300c\u5b9f\u969b\u306b\u8efd\u6e1b\u3055\u308c\u308b\u7a0e\u984d\u300d\u306f\u4e00\u81f4\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u7533\u544a\u524d\u306b\u5168\u4f53\u306e\u7a0e\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2>2.\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u7533\u544a\u65b9\u6cd5<\/h2>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u7533\u544a\u65b9\u6cd5\u3092\u9806\u756a\u306b\u6574\u7406\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u4f1a\u793e\u54e1\u3067\u3042\u3063\u3066\u3082\u5e74\u672b\u8abf\u6574\u3067\u306f\u624b\u7d9a\u304d\u3067\u304d\u305a\u3001<strong><span style=\"color: #e25041;\">\u78ba\u5b9a\u7533\u544a<\/span><\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>2-1.\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001\u7533\u544a\u306b<strong><span style=\"color: #e25041;\">\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3092\u6e96\u5099<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u5fc5\u8981\u66f8\u985e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u5bfe\u8c61\u5546\u54c1\u306e<strong>\u30ec\u30b7\u30fc\u30c8\u30fb\u9818\u53ce\u66f8<\/strong><\/li>\n<li>\u5065\u5eb7\u8a3a\u65ad\u3084\u4e88\u9632\u63a5\u7a2e\u306a\u3069<strong>\u300c\u4e00\u5b9a\u306e\u53d6\u7d44\u300d\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e<\/strong><\/li>\n<li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968<\/strong>\uff08\u4f1a\u793e\u54e1\u306e\u5834\u5408\uff09<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306a\u3069<strong>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u5065\u5eb7\u8a3a\u65ad\u306e\u7d50\u679c\u901a\u77e5\u8868\u3084\u4e88\u9632\u63a5\u7a2e\u306e\u8a18\u9332\u306f\u3001\u7533\u544a\u6642\u306b\u63d0\u51fa\u4e0d\u8981\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5185\u5bb9\u78ba\u8a8d\u306e\u305f\u3081<u>\u4e00\u5b9a\u671f\u9593\uff08<strong>5\u5e74\u9593<\/strong>\uff09\u306e\u4fdd\u5b58\u304c\u5fc5\u8981<\/u>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ec\u30b7\u30fc\u30c8\u3084\u9818\u53ce\u66f8\u3082<strong><u>\u539f\u5247\u3068\u3057\u30665\u5e74\u9593\u4fdd\u5b58<\/u><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<h3>2-2.\u5bfe\u8c61\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u984d\u3092\u96c6\u8a08\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u3001<strong><span style=\"color: #e25041;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u984d\u3092\u96c6\u8a08<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u96c6\u8a08\u306e\u969b\u306f\u3001\u4ee5\u4e0b\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u3001<span style=\"font-size: 16px; color: #333333;\">1\u5e74\u9593\u306e\u5408\u8a08\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8cfc\u5165\u65e5<\/li>\n<li>\u5546\u54c1\u540d<\/li>\n<li>\u91d1\u984d<\/li>\n<li>\u8cfc\u5165\u5e97\u8217\u540d<\/li>\n<li>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u5bfe\u8c61\u3067\u3042\u308b\u65e8<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001<strong><u>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u5206\u3082\u5408\u7b97\u3067\u304d\u308b<\/u><\/strong>\u305f\u3081\u3001\u5bb6\u65cf\u5168\u4f53\u306e\u30ec\u30b7\u30fc\u30c8\u304c\u3042\u308c\u3070\u307e\u3068\u3081\u3066\u96c6\u8a08\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5bb6\u65cf\u305d\u308c\u305e\u308c\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u8ab0\u304c\u7533\u544a\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u6e1b\u7a0e\u984d\u304c\u5909\u308f\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2-3.\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff08\u30b9\u30de\u30db\u30fbe-Tax\u5bfe\u5fdc\uff09<\/h3>\n<p>\u96c6\u8a08\u3057\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u3001<strong><span style=\"color: #e25041;\">\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u5165\u529b<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u300d\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u30b9\u30de\u30db\u3084\u30d1\u30bd\u30b3\u30f3\u304b\u3089\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u5165\u529b\u753b\u9762\u306b\u6cbf\u3063\u3066\u3001\u8cfc\u5165\u5e97\u8217\u540d\u3084\u8cfc\u5165\u91d1\u984d\u306a\u3069\u3092\u5165\u529b\u3057\u307e\u3059\u3002\u5165\u529b\u5185\u5bb9\u3092\u3082\u3068\u306b\u3001<strong><span style=\"color: #e25041;\">\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u660e\u7d30\u66f8\u300d<\/span><\/strong>\u3082\u81ea\u52d5\u3067\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ec\u30b7\u30fc\u30c8\u3054\u3068\u3067\u306f\u306a\u304f\u3001\u30c9\u30e9\u30c3\u30b0\u30b9\u30c8\u30a2\u3054\u3068\u3084\u6708\u3054\u3068\u306b\u307e\u3068\u3081\u3066\u5165\u529b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u5225\u9014\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/pdf\/ref2.pdf\" target=\"_blank\" rel=\"noopener\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u660e\u7d30\u66f8<\/a>\u300d\u3092\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u3010\u5165\u529b\u65b9\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u2460 1\u4ef6\u305a\u3064\u5165\u529b<\/p>\n<p class=\"attention-p\">\u3000\u2192 \u660e\u7d30\u66f8\u3082\u81ea\u52d5\u4f5c\u6210<\/p>\n<p class=\"attention-p\">\u2461 \u5408\u8a08\u984d\u3092\u307e\u3068\u3081\u3066\u5165\u529b<\/p>\n<p class=\"attention-p\">\u3000\u2192 \u5225\u9014\u660e\u7d30\u66f8\u3092\u4f5c\u6210<\/p>\n<\/div>\n<p>\u306a\u304a\u3001e-Tax\u4ee5\u5916\u306e\u65b9\u6cd5\uff08\u90f5\u9001\u30fb\u7a0e\u52d9\u7f72\u3078\u6301\u53c2\u306a\u3069\uff09\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u4f5c\u6210\u3057\u305f\u660e\u7d30\u66f8\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/pdf\/ref2.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u660e\u7d30\u66f8\u300d<\/a><br \/>\n<a href=\"https:\/\/www.keisan.nta.go.jp\/r3yokuaru\/ocat2\/ocat22\/cid117.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300c\u5165\u529b\u65b9\u6cd5\u306e\u9078\u629e\u306b\u3064\u3044\u3066\u300d<\/a><\/p>\n<h2>3.\u3010\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3011\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236or\u533b\u7642\u8cbb\u63a7\u9664<\/h2>\n<p>\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u300d\u3068\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u306f\u3001\u3069\u3061\u3089\u3082\u533b\u7642\u8cbb\u306b\u95a2\u3059\u308b\u6240\u5f97\u63a7\u9664\u3067\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u540c\u6642\u306b\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306b\u7533\u544a\u3059\u308b\u969b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u63a7\u9664\u984d\u3084\u6e1b\u7a0e\u52b9\u679c\u3092\u6bd4\u8f03\u3057\u305f\u3046\u3048\u3067\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u65b9\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001<u>\u305d\u308c\u305e\u308c\u306e<strong>\u8a08\u7b97\u65b9\u6cd5<\/strong>\u3068\u3001\u30b1\u30fc\u30b9\u5225\u306e<strong>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/strong>\u3092\u6574\u7406\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 14px;\">\u203b\u4eca\u56de\u306e\u8a08\u7b97\u30fb\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u6bd4\u8f03\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u5358\u7d14\u5316\u3057\u305f\u6570\u5024\u306b\u3057\u3066\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306e\u6e1b\u7a0e\u984d\u306f\u3001\u6240\u5f97\u91d1\u984d\u30fb\u6276\u990a\u72b6\u6cc1\u30fb\u4ed6\u306e\u63a7\u9664\u306e\u9069\u7528\u72b6\u6cc1\u306a\u3069\u306b\u3088\u308a\u5909\u308f\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<h3>3-1.\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u63a7\u9664\u984d\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"color: #e25041;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236<\/span><\/strong>\u306e\u63a7\u9664\u984d<\/p>\n<p class=\"attention-p\"><strong>= \u5bfe\u8c61\u533b\u85ac\u54c1\u8cfc\u5165\u984d \u2212 12,000\u5186<\/strong><\/p>\n<\/div>\n<p>\u63a7\u9664\u984d\u306e<strong>\u4e0a\u9650\u306f88,000\u5186<\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u300c\u63a7\u9664\u984d\u300d\u8a08\u7b97\u4f8b\u201d<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u5e02\u8ca9\u85ac\u3092\u5e74\u95935\u4e07\u5186\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>50,000\u5186 \u2212 12,000\u5186 = 38,000\u5186<\/p>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u63a7\u9664\u984d\u306f38,000\u5186\u3067\u3059\u3002<br \/>\n\u3053\u306e38,000\u5186\u3092\u6240\u5f97\u304b\u3089\u63a7\u9664\u3057\u3001\u305d\u306e\u63a7\u9664\u984d\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>3-2.\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"color: #e25041;\">\u533b\u7642\u8cbb<\/span><\/strong>\u63a7\u9664\u984d<\/p>\n<p><strong>= \u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u2212\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d \u2212 10\u4e07\u5186<\/strong><\/p>\n<\/div>\n<p>\u203b\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304c200\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u300c10\u4e07\u5186\u300d\u3067\u306f\u306a\u304f\u300c\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e5\uff05\u300d\u304c\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002\u203b\u533b\u7642\u8cbb\u63a7\u9664\u306e<strong>\u4e0a\u9650\u984d\u306f200\u4e07\u5186<\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u300c\u63a7\u9664\u984d\u300d\u8a08\u7b97\u4f8b\u201d<\/p>\n<p>\n\u5e74\u9593\u306e\u533b\u7642\u8cbb\u304c18\u4e07\u5186\u3067\u3001\u305d\u306e\u3046\u30613\u4e07\u5186\u3092\u4fdd\u967a\u91d1\u3067\u88dc\u586b\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div data-is-intersecting=\"true\" data-turn-id-container=\"request-6a0e62d8-0854-83a3-ac53-746066fff90c-21\">\n<div data-message-author-role=\"assistant\" data-message-id=\"7119ff80-5710-44a4-b734-29947aaec681\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\" tabindex=\"0\">\n<p>18\u4e07\u5186 \u2212 3\u4e07\u5186 \u2212 10\u4e07\u5186 = 5\u4e07\u5186<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u984d\u306f5\u4e07\u5186\u3067\u3059\u3002<br \/>\n\u3053\u306e5\u4e07\u5186\u3092\u6240\u5f97\u304b\u3089\u63a7\u9664\u3057\u3001\u305d\u306e\u63a7\u9664\u984d\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u306a\u304a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u8cbb\u7528\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u75c5\u9662\u30fb\u6b6f\u79d1\u533b\u9662\u306e\u8a3a\u7642\u8cbb<\/li>\n<li>\u51e6\u65b9\u85ac\u4ee3<\/li>\n<li>\u901a\u9662\u6642\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2<\/li>\n<li>\u6cbb\u7642\u76ee\u7684\u306e\u5e02\u8ca9\u85ac\u8cfc\u5165\u8cbb<span style=\"font-size: 14px;\">\u203b<\/span><\/li>\n<\/ul>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 14px;\">\u203b\u533b\u7642\u8cbb\u63a7\u9664\u3067\u306f\u3001\u6cbb\u7642\u3084\u7642\u990a\u3092\u76ee\u7684\u3068\u3057\u3066\u8cfc\u5165\u3057\u305f\u5e02\u8ca9\u85ac\u3082\u5bfe\u8c61\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14px;\">\u98a8\u90aa\u85ac\u30fb\u89e3\u71b1\u93ae\u75db\u85ac\u30fb\u80c3\u8178\u85ac\u306a\u3069\u306f\u3001\u533b\u5e2b\u306e\u51e6\u65b9\u3084\u6307\u793a\u304c\u306a\u304f\u3066\u3082\u3001\u6cbb\u7642\u76ee\u7684\u3067\u8cfc\u5165\u3057\u3066\u3044\u308c\u3070\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308bOTC\u533b\u85ac\u54c1\u3068\u91cd\u8907\u3059\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5065\u5eb7\u7dad\u6301\u3084\u7f8e\u5bb9\u76ee\u7684\u306e\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u30fb\u6804\u990a\u30c9\u30ea\u30f3\u30af\u306a\u3069\u306f\u3001\u5bfe\u8c61\u5916\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14px;\">\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/05\/12.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u304b\u305c\u85ac\u306e\u8cfc\u5165\u8cbb\u7528\u300d<\/a><br \/>\n<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/topics\/iryohi-kojo\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 14px;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u85ac\u54c1\u306b\u3064\u3044\u3066\u300d<\/span><\/a><\/p>\n<\/div>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a73\u7d30\u306f\u3001\u6b21\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.1120\u2003\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09\u300d<\/a><\/p>\n<h3>3-3.\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u6bd4\u8f03\u3059\u308b<\/h3>\n<p>\u5b9f\u969b\u306e\u6e1b\u7a0e\u984d\u306f\u3001\u63a7\u9664\u984d\u306b\u6240\u5f97\u7a0e\u7387\u30fb\u4f4f\u6c11\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068<\/span>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3001\u75c5\u9662\u4ee3\u3068\u5e02\u8ca9\u85ac\u8cfc\u5165\u984d\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u3088\u3063\u3066\u3001\u63a7\u9664\u984d\u3084\u6e1b\u7a0e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\u7a0e\u7387\u306f\u3001\u6b21\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d<\/a><\/p>\n<h4>\u3010\u30b1\u30fc\u30b9\uff11\u3011\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u304c\u6709\u5229\u306a\u30b1\u30fc\u30b9<\/h4>\n<p>\u75c5\u9662\u4ee3\u3084\u51e6\u65b9\u85ac\u4ee3\u304c\u5c11\u306a\u304f\u3001\u5e02\u8ca9\u85ac\u8cfc\u5165\u304c\u4e2d\u5fc3\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u65b9\u304c\u6e1b\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u6761\u4ef6<\/strong><\/p>\n<div tabindex=\"-1\">\n<table width=\"100%\">\n<thead data-end=\"116\" data-start=\"105\">\n<tr data-end=\"116\" data-start=\"105\">\n<th data-col-size=\"sm\" data-end=\"110\" data-start=\"105\" style=\"background-color: #28324e; width: 52.1837%; text-align: left;\">\u5185\u5bb9<\/th>\n<th data-col-size=\"sm\" data-end=\"116\" data-start=\"110\" style=\"background-color: #28324e; width: 47.6861%; text-align: left;\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"176\" data-start=\"127\">\n<tr data-end=\"143\" data-start=\"127\">\n<td data-col-size=\"sm\" data-end=\"136\" data-start=\"127\" style=\"width: 52.1837%; background-color: #2c82c9;\"><span style=\"color: #ffffff;\">\u533b\u7642\u8cbb\u63a7\u9664\u5bfe\u8c61\u984d<\/span><\/td>\n<td data-col-size=\"sm\" data-end=\"143\" data-start=\"136\" style=\"width: 47.6861%; text-align: left;\">8\u4e07\u5186<\/td>\n<\/tr>\n<tr data-end=\"159\" data-start=\"144\">\n<td data-col-size=\"sm\" data-end=\"152\" data-start=\"144\" style=\"width: 52.1837%; background-color: #f37934;\"><span style=\"color: #ffffff;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u5bfe\u8c61\u984d<\/span><\/td>\n<td data-col-size=\"sm\" data-end=\"159\" data-start=\"152\" style=\"width: 47.6861%; text-align: left;\">5\u4e07\u5186<\/td>\n<\/tr>\n<tr data-end=\"176\" data-start=\"160\">\n<td data-col-size=\"sm\" data-end=\"167\" data-start=\"160\" style=\"width: 52.1837%; background-color: #efefef;\">\u8ab2\u7a0e\u6240\u5f97\u984d<\/td>\n<td data-col-size=\"sm\" data-end=\"176\" data-start=\"167\" style=\"width: 47.6861%; text-align: left;\">400\u4e07\u5186<span style=\"font-size: 14px;\">\u203b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 14px;\">\u203b\u6240\u5f97\u7a0e\u738720\uff05\u30fb\u4f4f\u6c11\u7a0e\u738710\uff05\u3067\u8a08\u7b97<\/span><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e;\">\u9805\u76ee<\/th>\n<th align=\"right\" style=\"background-color: #2c82c9;\">\u533b\u7642\u8cbb\u63a7\u9664<\/th>\n<th align=\"right\" style=\"background-color: #f37934;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/td>\n<td align=\"right\">8\u4e07\u5186 \u2212 10\u4e07\u5186<\/td>\n<td align=\"right\">5\u4e07\u5186 \u2212 1\u4e072,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u63a7\u9664\u984d<\/td>\n<td align=\"right\" style=\"background-color: #efefef;\">0\u5186<\/td>\n<td align=\"right\" style=\"background-color: #efefef;\">3\u4e078,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u984d\uff0820%\uff09<\/td>\n<td align=\"right\">0\u5186<\/td>\n<td align=\"right\">7,600\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\uff0810%\uff09<\/td>\n<td align=\"right\">0\u5186<\/td>\n<td align=\"right\">3,800\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u5408\u8a08\u6e1b\u7a0e\u984d<\/td>\n<td align=\"right\" style=\"background-color: #efefef;\"><strong><span style=\"font-size: 18px;\">0<\/span>\u5186<\/strong><\/td>\n<td align=\"right\" style=\"background-color: #efefef;\"><strong><span style=\"font-size: 18px; color: #e25041;\">1\u4e071,400<\/span><span style=\"color: #e25041;\">\u5186<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3001\u5e74\u9593\u533b\u7642\u8cbb\u304c10\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u305f\u3081\u3001\u63a7\u9664\u984d\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3067\u306f11,400\u5186\u306e\u6e1b\u7a0e\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u3010\u30b1\u30fc\u30b9\uff12\u3011\u533b\u7642\u8cbb\u63a7\u9664\u304c\u6709\u5229\u306a\u30b1\u30fc\u30b9<\/h4>\n<p>\u75c5\u9662\u4ee3\u3084\u51e6\u65b9\u85ac\u4ee3\u304c10\u4e07\u5186\u3092\u5927\u304d\u304f\u8d85\u3048\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u533b\u7642\u8cbb\u63a7\u9664\u306e\u65b9\u304c\u6e1b\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u6761\u4ef6<\/p>\n<table width=\"100%\">\n<thead data-end=\"383\" data-start=\"372\">\n<tr data-end=\"383\" data-start=\"372\">\n<th data-col-size=\"sm\" data-end=\"377\" data-start=\"372\" style=\"background-color: #28324e; width: 57.0313%;\">\u5185\u5bb9<\/th>\n<th data-col-size=\"sm\" data-end=\"383\" data-start=\"377\" style=\"background-color: #28324e; width: 42.7083%;\">\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"444\" data-start=\"394\">\n<tr data-end=\"411\" data-start=\"394\">\n<td data-col-size=\"sm\" data-end=\"403\" data-start=\"394\" style=\"background-color: #2c82c9; width: 57.0313%;\"><span style=\"color: #ffffff;\">\u533b\u7642\u8cbb\u63a7\u9664\u5bfe\u8c61\u984d<\/span><\/td>\n<td data-col-size=\"sm\" data-end=\"411\" data-start=\"403\" style=\"width: 42.7083%;\">20\u4e07\u5186<\/td>\n<\/tr>\n<tr data-end=\"427\" data-start=\"412\">\n<td data-col-size=\"sm\" data-end=\"420\" data-start=\"412\" style=\"background-color: #f37934; width: 57.0313%;\"><span style=\"color: #ffffff;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u5bfe\u8c61\u984d<\/span><\/td>\n<td data-col-size=\"sm\" data-end=\"427\" data-start=\"420\" style=\"width: 42.7083%;\">2\u4e07\u5186<\/td>\n<\/tr>\n<tr data-end=\"444\" data-start=\"428\">\n<td data-col-size=\"sm\" data-end=\"435\" data-start=\"428\" style=\"background-color: #efefef; width: 57.0313%;\">\u8ab2\u7a0e\u6240\u5f97\u984d<\/td>\n<td data-col-size=\"sm\" data-end=\"444\" data-start=\"435\" style=\"width: 42.7083%;\">400\u4e07\u5186<span style=\"font-size: 14px;\">\u203b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px;\">\u203b\u6240\u5f97\u7a0e\u738720\uff05\u30fb\u4f4f\u6c11\u7a0e\u738710\uff05\u3067\u8a08\u7b97<\/span><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"background-color: #28324e;\">\u9805\u76ee<\/th>\n<th align=\"right\" style=\"background-color: #2969b0;\">\u533b\u7642\u8cbb\u63a7\u9664<\/th>\n<th align=\"right\" style=\"background-color: #f37934;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/td>\n<td align=\"right\">20\u4e07\u5186 \u2212 10\u4e07\u5186<\/td>\n<td align=\"right\">2\u4e07\u5186 \u2212 1\u4e072,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u63a7\u9664\u984d<\/td>\n<td align=\"right\" style=\"background-color: #efefef;\">10\u4e07\u5186<\/td>\n<td align=\"right\" style=\"background-color: #efefef;\">8,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u984d\uff0820%\uff09<\/td>\n<td align=\"right\">2\u4e07\u5186<\/td>\n<td align=\"right\">1,600\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\uff0810%\uff09<\/td>\n<td align=\"right\">1\u4e07\u5186<\/td>\n<td align=\"right\">800\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u5408\u8a08\u6e1b\u7a0e\u984d<\/td>\n<td align=\"right\" style=\"background-color: #efefef;\"><strong><span style=\"font-size: 18px; color: #e25041;\">3<\/span><span style=\"color: #e25041;\">\u4e07\u5186<\/span><\/strong><\/td>\n<td align=\"right\" style=\"background-color: #efefef;\"><strong>2,400\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306f3\u4e07\u5186\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3067\u306f2,400\u5186\u306e\u6e1b\u7a0e\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>4.\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/10800000\/001461529.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306b\u95a2\u3059\u308b Q&amp;A\u300d<\/a><\/p>\n<h3>4-1.\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u306f\u5bfe\u8c61\u306b\u306a\u308b\uff1f<\/h3>\n<p>\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u3084\u5065\u5eb7\u98df\u54c1\u306f\u3001<strong><span style=\"color: #e25041;\">\u539f\u5247\u3068\u3057\u3066\u5bfe\u8c61\u5916<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701\u304c\u6307\u5b9a\u3059\u308b\u4e00\u5b9a\u306eOTC\u533b\u85ac\u54c1\u3067\u3059\u3002\u5065\u5eb7\u7dad\u6301\u3084\u7f8e\u5bb9\u3092\u76ee\u7684\u3068\u3057\u305f\u5546\u54c1\u306f\u3001\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u8cfc\u5165\u524d\u306b\u5bfe\u8c61\u8868\u793a\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>4-2.\u5bb6\u65cf\u5185\u3067\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u533b\u7642\u8cbb\u63a7\u9664\u3092\u305d\u308c\u305e\u308c\u5229\u7528\u3067\u304d\u308b\uff1f<\/h3>\n<p>\u5bb6\u65cf\u5185\u3067\u3001\u305d\u308c\u305e\u308c<span style=\"color: #e25041;\"><strong>\u5225\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068<\/span>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3001\u7d0d\u7a0e\u8005\u3054\u3068\u306b\u9078\u629e\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u592b\u304c\u533b\u7642\u8cbb\u63a7\u9664\u3092\u5229\u7528\u3057\u3001\u59bb\u304c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u30011\u4eba\u304c\u540c\u4e00\u5e74\u5206\u306b\u3064\u3044\u3066\u4e21\u65b9\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>4-3.\u8cfc\u5165\u6642\u70b9\u3067\u5bfe\u8c61\u5916\u3060\u3063\u305f\u5546\u54c1\u306f\u4f7f\u3048\u308b\uff1f<\/h3>\n<div data-is-intersecting=\"true\" data-turn-id-container=\"request-WEB:1eff981c-1f66-4307-9048-d1e7e5efc751-47\">\n<div data-message-author-role=\"assistant\" data-message-id=\"df283588-b189-4281-912e-b8ad23f03250\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\" tabindex=\"0\">\n<p>\u8cfc\u5165\u6642\u70b9\u3067\u5bfe\u8c61\u5916\u3060\u3063\u305f\u5546\u54c1\u306f\u3001<strong><span style=\"color: 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