{"id":3237,"date":"2026-08-03T10:00:06","date_gmt":"2026-08-03T01:00:06","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3237"},"modified":"2026-07-24T16:55:35","modified_gmt":"2026-07-24T07:55:35","slug":"forward-exchange-contract","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/forward-exchange-contract","title":{"rendered":"\u70ba\u66ff\u4e88\u7d04\u3068\u306f\uff1f\u6ce8\u610f\u70b9\u3084\u4f1a\u8a08\u51e6\u7406\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059"},"content":{"rendered":"<p>\u6d77\u5916\u3068\u306e\u53d6\u5f15\u3067\u306f\u3001\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u306b\u3088\u3063\u3066\u652f\u6255\u984d\u3084\u53d7\u53d6\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u5229\u76ca\u3084\u8cc7\u91d1\u7e70\u308a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5186\u9ad8\u3084\u5186\u5b89\u306b\u3088\u3063\u3066\u60f3\u5b9a\u5916\u306e\u30b3\u30b9\u30c8\u5897\u52a0\u3084\u5229\u76ca\u306e\u6e1b\u5c11\u304c\u751f\u3058\u3001\u5bfe\u5fdc\u306b\u82e6\u616e\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u3088\u3046\u306a<strong>\u70ba\u66ff\u5909\u52d5\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u624b\u6bb5\u3068\u3057\u3066\u3001\u70ba\u66ff\u4e88\u7d04<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u70ba\u66ff\u4e88\u7d04\u306b\u306f\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u81ea\u793e\u3067\u3082\u5c0e\u5165\u3059\u3079\u304d\u304b\u300d\u300c\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u5229\u7528\u3059\u308b\u3068\u52b9\u679c\u7684\u306a\u306e\u304b\u300d\u3068\u8ff7\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u70ba\u66ff\u4e88\u7d04\u3092\u5c0e\u5165\u3059\u308b\u5224\u65ad\u57fa\u6e96\u3092\u306f\u3058\u3081\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u4f1a\u8a08\u51e6\u7406\u3001\u4ed5\u8a33\u4f8b\u307e\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 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id=\"gn53qexkub7krapvaxhttb\">2-2.\u70ba\u66ff\u4e88\u7d04\u306f\u539f\u5247\u3068\u3057\u3066\u5909\u66f4\u3084\u53d6\u308a\u6d88\u3057\u3084\u304c\u3067\u304d\u306a\u3044<\/h3>\n<p>\u70ba\u66ff\u4e88\u7d04\u306f\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u5951\u7d04\u3067\u3059\u3002\u4e00\u5ea6\u7de0\u7d50\u3059\u308b\u3068\u3001\u4e88\u7d04\u3057\u305f\u53d6\u5f15\u65e5\u3084\u91d1\u984d\u306f<strong>\u539f\u5247\u3068\u3057\u3066\u81ea\u7531\u306b\u5909\u66f4\u30fb\u53d6\u308a\u6d88\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\u4f8b\u3048\u3070\u3001\u8f38\u5165\u4ee3\u91d1\u306e\u652f\u6255\u65e5\u304c\u5909\u66f4\u306b\u306a\u3063\u305f\u5834\u5408\u3084\u3001\u8f38\u5165\u3057\u305f\u5546\u54c1\u306b\u4e0d\u5099\u304c\u898b\u3064\u304b\u308a\u6c7a\u6e08\u3092\u5ef6\u671f\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u70ba\u66ff\u4e88\u7d04\u3092\u305d\u306e\u307e\u307e\u5909\u66f4\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e88\u7d04\u306e\u5909\u66f4\u3084\u89e3\u7d04\u306b\u306f\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u640d\u76ca\u306e\u7cbe\u7b97\uff08\u6e05\u7b97\u91d1\uff09\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 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id=\"3hf7zvhypzwbjy1h4fsvmi\">3.\u70ba\u66ff\u4e88\u7d04\u5c0e\u5165\u306e\u5224\u65ad\u57fa\u6e96<\/h2>\n<p>\u70ba\u66ff\u4e88\u7d04\u306f\u3001<strong>\u5c06\u6765\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u3042\u3089\u304b\u3058\u3081\u78ba\u5b9a\u3055\u305b\u308b\u305f\u3081\u306e\u624b\u6bb5<\/strong>\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u793e\u304c\u3069\u306e\u7a0b\u5ea6\u306e\u70ba\u66ff\u5909\u52d5\u30ea\u30b9\u30af\u3092\u8a31\u5bb9\u3067\u304d\u308b\u304b\u3001\u70ba\u66ff\u5909\u52d5\u304c\u7d4c\u55b6\u306b\u3069\u306e\u7a0b\u5ea6\u5f71\u97ff\u3059\u308b\u304b\u3092\u8e0f\u307e\u3048\u3066\u5c0e\u5165\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4e3b\u306a\u5224\u65ad\u57fa\u6e96\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h3 id=\"javhn5cvlugbzre7xx7b\">3-1.\u70ba\u66ff\u5909\u52d5\u30ea\u30b9\u30af\u306e\u8a31\u5bb9\u5ea6<\/h3>\n<p>\u4f01\u696d\u306e\u8ca1\u52d9\u4f53\u8cea\u3084\u8cc7\u91d1\u529b\u306b\u3088\u3063\u3066\u3001\u8a31\u5bb9\u3067\u304d\u308b\u70ba\u66ff\u5909\u52d5\u30ea\u30b9\u30af\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8ca1\u52d9\u4f53\u8cea\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u3082\u3001\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u91d1\u984d\u3084\u983b\u5ea6\u304c\u591a\u3051\u308c\u3070\u3001\u5229\u76ca\u3078\u306e\u5f71\u97ff\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u898f\u6a21\u3092\u8e0f\u307e\u3048\u3001\u70ba\u66ff\u4e88\u7d04\u306e\u5fc5\u8981\u6027\u3092\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"xmr7b169mhs46sxp79x4dj\">3-2.\u8cc7\u91d1\u7e70\u308a\u306e\u4f59\u88d5<\/h3>\n<p>\u8f38\u5165\u4f01\u696d\u3067\u306f\u3001\u5186\u5b89\u306b\u3088\u3063\u3066\u652f\u6255\u984d\u304c\u5897\u52a0\u3057\u3066\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u8cc7\u91d1\u304c\u3042\u308b\u304b\u304c\u91cd\u8981\u3067\u3059\u3002\u4e00\u65b9\u3001\u8f38\u51fa\u4f01\u696d\u3067\u306f\u3001\u5186\u9ad8\u306b\u3088\u3063\u3066\u53d7\u53d6\u984d\u304c\u6e1b\u5c11\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5229\u76ca\u306e\u6e1b\u5c11\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u306b\u3069\u306e\u7a0b\u5ea6\u8010\u3048\u3089\u308c\u308b\u304b\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u7e70\u308a\u306b\u4f59\u88d5\u304c\u306a\u3044\u307b\u3069\u3001\u70ba\u66ff\u5909\u52d5\u304c\u7d4c\u55b6\u306b\u4e0e\u3048\u308b\u30ea\u30b9\u30af\u306f\u9ad8\u3044\u3067\u3059\u3002\u652f\u6255\u984d\u3084\u53d7\u53d6\u984d\u3092\u4e8b\u524d\u306b\u78ba\u5b9a\u3067\u304d\u308b\u70ba\u66ff\u4e88\u7d04\u306f\u3001\u8cc7\u91d1\u7e70\u308a\u3092\u5b89\u5b9a\u3055\u305b\u308b\u3046\u3048\u3067\u6709\u52b9\u306a\u624b\u6bb5\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"mnoj65yeqawhnmgos5w4\">3-3.\u53d6\u5f15\u5185\u5bb9\uff08\u53d6\u5f15\u91d1\u984d\u30fb\u53d6\u5f15\u983b\u5ea6\u30fb\u6c7a\u6e08\u307e\u3067\u306e\u671f\u9593\uff09<\/h3>\n<p>1\u56de\u3042\u305f\u308a\u306e\u53d6\u5f15\u91d1\u984d\u304c\u5927\u304d\u3044\u4f01\u696d\u3084\u3001\u7d99\u7d9a\u7684\u306b\u5916\u8ca8\u5efa\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u307b\u3069\u3001\u70ba\u66ff\u5909\u52d5\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u70ba\u66ff\u4e88\u7d04\u3092\u5229\u7528\u3059\u308b\u610f\u7fa9\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5951\u7d04\u304b\u3089\u6c7a\u6e08\u307e\u3067\u6570\u304b\u6708\u3042\u308b\u5834\u5408\u3082\u3001\u305d\u306e\u9593\u306b\u70ba\u66ff\u76f8\u5834\u304c\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u70ba\u66ff\u5909\u52d5\u30ea\u30b9\u30af\u306f\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"mbxl1mlekkji0q3syde1kf\">3-4.\u53d6\u5f15\u306e\u5229\u76ca\u7387<\/h3>\n<p>\u5229\u76ca\u7387\u306b\u3088\u3063\u3066\u70ba\u66ff\u5909\u52d5\u30ea\u30b9\u30af\u306b\u5dee\u304c\u3067\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u5229\u76ca\u7387\u304c5\uff05\u7a0b\u5ea6\u306e\u53d6\u5f15\u3067\u306f\u3001\u6570\uff05\u306e\u70ba\u66ff\u5909\u52d5\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u5927\u304d\u304f\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8f38\u5165\u4f01\u696d\u3067\u306f\u5186\u5b89\u306b\u3088\u3063\u3066\u4ed5\u5165\u30b3\u30b9\u30c8\u304c\u5897\u52a0\u3057\u3001\u8f38\u51fa\u4f01\u696d\u3067\u306f\u5186\u9ad8\u306b\u3088\u3063\u3066\u53d7\u53d6\u984d\u304c\u6e1b\u5c11\u3059\u308b\u305f\u3081\u3001\u3069\u3061\u3089\u3082\u5229\u76ca\u306e\u5727\u8feb\u8981\u56e0\u3067\u3059\u3002\u5229\u76ca\u7387\u304c\u4f4e\u3044\u4f01\u696d\u307b\u3069\u70ba\u66ff\u4e88\u7d04\u306e\u91cd\u8981\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"b8evz4c0otgy5zvdytzgl\">3-5.\u4e8b\u696d\u8a08\u753b\u306e\u91cd\u8981\u5ea6\u3084\u72b6\u6cc1<\/h3>\n<p>\u5229\u76ca\u306e\u6700\u5927\u5316\u3088\u308a\u3082\u3001\u5229\u76ca\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5b89\u5b9a\u3055\u305b\u308b\u3053\u3068\u3092\u91cd\u8996\u3059\u308b\u4f01\u696d\u3067\u306f\u3001\u70ba\u66ff\u4e88\u7d04\u304c\u63a1\u7528\u3055\u308c\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4e8b\u524d\u306b\u56fa\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4e88\u7b97\u3084\u4e8b\u696d\u8a08\u753b\u3092\u7acb\u3066\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u300c\u3053\u306e\u5f8c\u5927\u304d\u306a\u53d6\u5f15\u304c\u63a7\u3048\u3066\u3044\u308b\u300d\u300c\u4ed6\u90e8\u9580\u306e\u5148\u884c\u304d\u304c\u4e0d\u5b89\u5b9a\u300d\u3068\u3044\u3063\u305f\u500b\u5225\u8981\u56e0\u3067\u3001\u70ba\u66ff\u5909\u52d5\u30ea\u30b9\u30af\u3092\u907f\u3051\u3044\u305f\u3044\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u81ea\u793e\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u65b9\u91dd\u3084\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u70ba\u66ff\u4e88\u7d04\u306e\u6d3b\u7528\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"22kj9vj82m6h5nsslpe9n4\">4.\u70ba\u66ff\u4e88\u7d04\u306e\u4ed5\u8a33\u306b\u306f\u300c\u632f\u5f53\u51e6\u7406\u300d\u3068\u300c\u72ec\u7acb\u51e6\u7406\u300d\u304c\u3042\u308b<\/h2>\n<p>\u70ba\u66ff\u4e88\u7d04\u306e\u4ed5\u8a33\u306b\u306f\u300c\u632f\u5f53\u51e6\u7406\u300d\u3068\u300c\u72ec\u7acb\u51e6\u7406\u300d\u306e\uff12\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u70ba\u66ff\u4e88\u7d04\u306b\u306f\u524d\u63d0\u306a\u308b<strong>\u5916\u8ca8\u5efa\u53d6\u5f15<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5916\u8ca8\u5efa\u53d6\u5f15\u3068\u70ba\u66ff\u4e88\u7d04\u3092\u4e00\u4f53\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u304b\u3001\u5225\u3005\u306b\u51e6\u7406\u3059\u308b\u304b\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u632f\u5f53\u51e6\u7406\u3000<span style=\"font-size: 16px; color: #333333;\">\u5916\u8ca8\u5efa\u53d6\u5f15\u3068\u70ba\u66ff\u4e88\u7d04\u3092\u4e00\u4f53\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<\/span><\/span><\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u72ec\u7acb\u51e6\u7406\u3000<span style=\"font-size: 16px; color: #333333;\">\u5916\u8ca8\u5efa\u53d6\u5f15\u3068\u70ba\u66ff\u4e88\u7d04\u3092\u500b\u5225\u306e\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<\/span><\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u5916\u8ca8\u5efa\u53d6\u5f15\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u53d6\u5f15\u767a\u751f\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u5186\u63db\u7b97\u3057\u305f\u91d1\u984d\u3092\u3082\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"20ifrvhmmxowi3og16fkih\">4-1.\u70ba\u66ff\u4e88\u7d04\u306e\u632f\u5f53\u51e6\u7406<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u70ba\u66ff\u4e88\u7d04\u3068\u5916\u8ca8\u5efa\u53d6\u5f15\u3092\u540c\u4e00\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u632f\u5f53\u51e6\u7406\uff08\u539f\u5247\uff09\u3011<\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/hXBF02p8trG3iQdwJ6ACuISvm-1784010453.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 55.76%;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u524d\uff08\u3082\u3057\u304f\u306f\u540c\u6642\uff09\u306b\u70ba\u66ff\u4e88\u7d04\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5916\u8ca8\u5efa\u53d6\u5f15\u6642\u306b<\/span>\u4e88\u7d04\u30ec\u30fc\u30c8\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3048\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5909\u52d5\u306b\u3088\u308b<span style=\"font-size: 16px; color: #333333;\">\u70ba\u66ff\u5dee\u640d\u76ca<\/span>\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/strong>\u4f1a\u8a08\u51e6\u7406\u304c\u30b7\u30f3\u30d7\u30eb\u3067\u3001\u5b9f\u52d9\u3067\u306f\u591a\u304f\u5229\u7528\u3055\u308c\u307e\u3059\u3002\u3067\u3059\u304c\u3001<\/span><a href=\"#oaonotqi3t22iq8jd7657\" target=\"_self\"><span style=\"font-size: 16px; color: #333333;\">\u30d8\u30c3\u30b8\u4f1a\u8a08<\/span><\/a><span style=\"font-size: 16px; color: #333333;\">\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u632f\u5f53\u51e6\u7406\u306f\u9078\u629e\u3067\u304d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u5f8c\u306b\u70ba\u66ff\u4e88\u7d04\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5148\u306b\u5916\u8ca8\u5efa\u53d6\u5f15\u30ec\u30fc\u30c8\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u5f8c\u4e88\u7d04\u30ec\u30fc\u30c8\u3068\u306e\u70ba\u66ff\u5dee\u640d\u76ca\u304c\u751f\u3058\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u70ba\u66ff\u5dee\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"rmq4lz9hgwdhunexf80kd\">4-2.\u70ba\u66ff\u4e88\u7d04\u306e\u72ec\u7acb\u51e6\u7406<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u70ba\u66ff\u4e88\u7d04\u3092\u5916\u8ca8\u5efa\u53d6\u5f15\u3068\u306f\u5225\u306e\u5951\u7d04\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u72ec\u7acb\u51e6\u7406\u3011<\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/wDV7K0O5kzbeuSNEt6GpBl1Fg-1784010481.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 55%;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p>\u5916\u8ca8\u5efa\u53d6\u5f15\u3068\u70ba\u66ff\u4e88\u7d04\u3092\u305d\u308c\u305e\u308c\u5225\u500b\u306b\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\u3002\u5916\u8ca8\u5efa\u53d6\u5f15\u3067\u306f\u3001<strong>\u53d6\u5f15\u6642\u3068\u6c7a\u6e08\u6642\uff08\u307e\u305f\u306f\u6c7a\u7b97\u6642\uff09\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u3092\u70ba\u66ff\u5dee\u640d\u76ca\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u70ba\u66ff\u4e88\u7d04\u306b\u3064\u3044\u3066\u3082\u5225\u9014\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u305f\u3081\u3001\u70ba\u66ff\u5909\u52d5\u306b\u3088\u308b\u5f71\u97ff\u3068\u30d8\u30c3\u30b8\u52b9\u679c\u3092\u628a\u63e1\u3057\u3084\u3059\u3044\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002\u307e\u305f\u3001\u53d6\u5f15\u767a\u751f\u304b\u3089\u6c7a\u6e08\u307e\u3067\u306e\u9593\u306b\u6c7a\u7b97\u65e5\u3092\u8fce\u3048\u308b\u5834\u5408\u306f\u3001\u6c7a\u7b97\u65e5\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308b\u63db\u7b97\u66ff\u3048\u306a\u3069\u306e\u6c7a\u7b97\u51e6\u7406\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f1a\u8a08\u57fa\u6e96\u4e0a\u306e\u539f\u5247\u7684\u306a\u51e6\u7406\u65b9\u6cd5\u306f\u72ec\u7acb\u51e6\u7406\u3067\u3059\u3002<\/p>\n<h2 id=\"qvrjzas1ms0iw0w3x9by7\">5.\u70ba\u66ff\u4e88\u7d04\u306b\u304a\u3051\u308b\u632f\u5f53\u51e6\u7406\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u632f\u5f53\u51e6\u7406\u306e\u4ed5\u8a33\u4f8b\u3092\u3001\u8f38\u5165\u53d6\u5f15\u3068\u8f38\u51fa\u53d6\u5f15\u306b\u5206\u3051\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"dulsct83bksy9hw5pjnha\">5-1.\u8f38\u5165\u53d6\u5f15\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/p>\n<p class=\"attention-p\">\u639b\u3051\u53d6\u5f15\u3067\u5546\u54c1\u3092\u8f38\u5165\u3057\u305f\u3002\u307e\u305f\u53d6\u5f15\u3068\u540c\u6642\u306b\u70ba\u66ff\u4e88\u7d04\u3092\u884c\u3063\u305f\u3002<\/p>\n<ul>\n<li>\u8f38\u5165\u6642\u70ba\u66ff\u30ec\u30fc\u30c8\u3000\uff11\u30c9\u30eb152\u5186<\/li>\n<li>\u8f38\u5165\u7dcf\u91cf\u30001\u4e07\u30c9\u30eb\u5206<\/li>\n<li>\u70ba\u66ff\u4e88\u7d04\u30ec\u30fc\u30c8\u30001\u30c9\u30eb150\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u53d6\u5f15\u6642\uff1d\u4e88\u7d04\u6642\u306e\u4ed5\u8a33<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u4ed5\u5165<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<td style=\"width: 25.0000%;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6c7a\u6e08\u6642\uff08\u4e88\u7d04\u30ec\u30fc\u30c8\u3067\u6c7a\u6e08\u304c\u3055\u308c\u305f\u3068\u304d\uff09<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<td style=\"width: 25.0000%;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"8grhtosb5bf5dmjiidgyge\">5-2.\u8f38\u51fa\u53d6\u5f15\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/p>\n<p class=\"attention-p\">\u639b\u3051\u53d6\u5f15\u3067\u5546\u54c1\u3092\u8f38\u51fa\u3057\u305f\u3002\u307e\u305f\u53d6\u5f15\u3068\u540c\u6642\u306b\u70ba\u66ff\u4e88\u7d04\u3092\u884c\u3063\u305f\u3002<\/p>\n<ul>\n<li>\u8f38\u51fa\u6642\u70ba\u66ff\u30ec\u30fc\u30c8\u3000\uff11\u30c9\u30eb152\u5186<\/li>\n<li>\u8f38\u5165\u7dcf\u91cf\u30001\u4e07\u30c9\u30eb\u5206<\/li>\n<li>\u70ba\u66ff\u4e88\u7d04\u30ec\u30fc\u30c8\u30001\u30c9\u30eb150\u5186<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3010\u53d6\u5f15\u6642\uff1d\u4e88\u7d04\u6642\u306e\u4ed5\u8a33\u3011<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u58f2\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<td style=\"width: 25.0000%;\">\u58f2\u4e0a<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3010\u6c7a\u6e08\u6642\uff08\u4e88\u7d04\u30ec\u30fc\u30c8\u3067\u6c7a\u6e08\u304c\u3055\u308c\u305f\u3068\u304d\uff09\u3011<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<td style=\"width: 25.0000%;\">\u58f2\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u8f38\u51fa\u5165\u3069\u3061\u3089\u306e\u30b1\u30fc\u30b9\u3067\u3082\u3001\u53d6\u5f15\u5f8c\u306b\u70ba\u66ff\u4e88\u7d04\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u300c\u53d6\u5f15\u30ec\u30fc\u30c8\u300d\u300c\u4e88\u7d04\u30ec\u30fc\u30c8\u300d\u306e\u9806\u306b\u4ed5\u8a33\u3059\u308b\u305f\u3081\u70ba\u66ff\u5dee\u640d\u76ca\u306e\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002\u70ba\u66ff\u5dee\u640d\u76ca\u306b\u3064\u3044\u3066\u306f\u6b21\u7ae0\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"vgi1lcfdtz821xxl97475j\">6.\u70ba\u66ff\u4e88\u7d04\u306b\u304a\u3051\u308b\u72ec\u7acb\u51e6\u7406\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u7d9a\u3044\u3066\u3001\u72ec\u7acb\u51e6\u7406\u306e\u4ed5\u8a33\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"a5lrml0lzffr91yxarqkm\">6-1.\u8f38\u5165\u6642\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/p>\n<p class=\"attention-p\">\u639b\u3051\u53d6\u5f15\u3067\u5546\u54c1\u3092\u8f38\u5165\u3057\u305f\u3002\u307e\u305f\u53d6\u5f15\u3068\u540c\u6642\u306b\u70ba\u66ff\u4e88\u7d04\u3092\u884c\u3063\u305f\u3002<\/p>\n<ul>\n<li>\u8f38\u5165\u6642\u70ba\u66ff\u30ec\u30fc\u30c8\u3000\uff11\u30c9\u30eb152\u5186<\/li>\n<li>\u8f38\u5165\u7dcf\u91cf\u30001\u4e07\u30c9\u30eb\u5206<\/li>\n<li>\u6c7a\u7b97\u6642\u70ba\u66ff\u30ec\u30fc\u30c8\u3000\uff11\u30c9\u30eb\u3000145\u5186<\/li>\n<li>\u70ba\u66ff\u4e88\u7d04\u30ec\u30fc\u30c8\u30001\u30c9\u30eb150\u5186<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3010\u53d6\u5f15\u6642\u306e\u4ed5\u8a33\uff08\u53d6\u5f15\u30ec\u30fc\u30c8\uff09\u3011<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u4ed5\u5165<\/td>\n<td style=\"width: 25.0000%;\">15,200,000<\/td>\n<td style=\"width: 25.0000%;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">15,200,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3010\u6c7a\u7b97\u65e5\u3011<\/strong><\/p>\n<p>\u6c7a\u7b97\u65e5\u306e\u30ec\u30fc\u30c8\uff081\u30c9\u30eb145\u5186\uff09\u306f\u53d6\u5f15\u6642\uff081\u30c9\u30eb152\u5186\uff09\u3068\u6bd4\u8f03\u3057\u3066\u8a55\u4fa1\u640d\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u501f\u65b9\u3078\u70ba\u66ff\u5dee\u640d\uff08\u55b6\u696d\u5916\u8cbb\u7528\uff09\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u70ba\u66ff\u5dee\u640d<\/td>\n<td style=\"width: 25.0000%;\">70,000<\/td>\n<td style=\"width: 25.0000%;\">\u70ba\u66ff\u4e88\u7d04<\/td>\n<td style=\"width: 25.0000%;\">70,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3010\u6c7a\u6e08\u6642\u3011<\/strong><\/p>\n<p>1.\u5916\u8ca8\u3092\u4e88\u7d04\u30ec\u30fc\u30c8\u3067\u8cfc\u5165<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u5916\u8ca8\u9810\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<td style=\"width: 25.0000%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2.\u5916\u8ca8\u3067\u6c7a\u6e08\u3092\u884c\u3046\u3002\u6c7a\u7b97\u6642\u306e\u8a55\u4fa1\u640d\u3082\u89e3\u6d88\u3055\u305b\u308b<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">15,000,000<\/td>\n<td style=\"width: 25.0000%;\">\u5916\u8ca8\u9810\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u70ba\u66ff\u4e88\u7d04<\/td>\n<td style=\"width: 25.0000%;\">70,000<\/td>\n<td style=\"width: 25.0000%;\">\u70ba\u66ff\u5dee\u640d<\/td>\n<td style=\"width: 25.0000%;\">70,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"eva8raj0kri7y3f9zjmbf6\">6-2.\u8f38\u51fa\u6642\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/p>\n<p class=\"attention-p\">\u639b\u3051\u53d6\u5f15\u3067\u5546\u54c1\u3092\u8f38\u51fa\u3057\u305f\u3002\u307e\u305f\u53d6\u5f15\u3068\u540c\u6642\u306b\u70ba\u66ff\u4e88\u7d04\u3092\u884c\u3063\u305f\u3002<\/p>\n<ul>\n<li>\u8f38\u51fa\u6642\u70ba\u66ff\u30ec\u30fc\u30c8\u3000\uff11\u30c9\u30eb150\u5186<\/li>\n<li>\u8f38\u5165\u7dcf\u91cf\u30001\u4e07\u30c9\u30eb\u5206<\/li>\n<li>\u6c7a\u7b97\u6642\u70ba\u66ff\u30ec\u30fc\u30c8\u3000\uff11\u30c9\u30eb\u3000158\u5186<\/li>\n<li>\u70ba\u66ff\u4e88\u7d04\u30ec\u30fc\u30c8\u30001\u30c9\u30eb155\u5186<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3010\u53d6\u5f15\u6642\u306e\u4ed5\u8a33\uff08\u53d6\u5f15\u30ec\u30fc\u30c8\uff09\u3011<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u58f2\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<td style=\"width: 25.0000%;\">\u58f2\u4e0a<\/td>\n<td style=\"width: 25.0000%;\">1,500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3010\u6c7a\u7b97\u65e5\u3011<\/strong><\/p>\n<p>\u6c7a\u7b97\u65e5\u306e\u30ec\u30fc\u30c8\uff081\u30c9\u30eb158\u5186\uff09\u306f\u53d6\u5f15\u6642\uff081\u30c9\u30eb150\u5186\uff09\u3068\u6bd4\u8f03\u3057\u3066\u8a55\u4fa1\u76ca\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u8cb8\u65b9\u3078\u70ba\u66ff\u5dee\u76ca\uff08\u55b6\u696d\u5916\u5229\u76ca\uff09\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u70ba\u66ff\u4e88\u7d04<\/td>\n<td style=\"width: 25.0000%;\">80,000<\/td>\n<td style=\"width: 25.0000%;\">\u70ba\u66ff\u5dee\u76ca<\/td>\n<td style=\"width: 25.0000%;\">80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3010\u6c7a\u6e08\u6642\u3011<\/strong><\/p>\n<p>\u4e88\u7d04\u30ec\u30fc\u30c8\u3067\u5916\u8ca8\u3092\u53d7\u9818\u3057\u307e\u3059\u3002\u6c7a\u7b97\u6642\u306e\u8a55\u4fa1\u76ca\u3082\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th><\/th>\n<th>\u8cb8\u65b9<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,550,000<\/td>\n<td style=\"width: 25.0000%;\">\u58f2\u639b\u91d1<\/td>\n<td style=\"width: 25.0000%;\">1,550,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\">\u70ba\u66ff\u5dee\u76ca<\/td>\n<td style=\"width: 25.0000%;\">80,000<\/td>\n<td style=\"width: 25.0000%;\">\u70ba\u66ff\u4e88\u7d04<\/td>\n<td style=\"width: 25.0000%;\">80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"d4rn60klujlr1jdklpt3cq\">7.\u70ba\u66ff\u4e88\u7d04\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u70ba\u66ff\u4e88\u7d04\u3092\u5c0e\u5165\u3059\u308b\u969b\u306e\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h5 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