{"id":371,"date":"2024-11-27T13:38:39","date_gmt":"2024-11-27T04:38:39","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=371"},"modified":"2024-11-26T14:36:02","modified_gmt":"2024-11-26T05:36:02","slug":"own-stock-evaluation-method","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/own-stock-evaluation-method","title":{"rendered":"\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p><u>\u300c\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u4e0a\u3067\u3001\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8a55\u4fa1\u3092\u3057\u305f\u3044\u3002\u81ea\u793e\u682a<u>\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09<\/u>\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/u><br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u6700\u521d\u306b\u304a\u4f1d\u3048\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8a55\u4fa1\u306f\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<br \/>\n\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306f\u56fd\u7a0e\u5e81HP\u00a0No.4638\u2003\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u3092\u3082\u3068\u306b\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u304c\u3001<u>\u8a08\u7b97\u5f0f\u304c\u975e\u5e38\u306b\u8907\u96d1\u3067\u3001\u3054\u81ea\u8eab\u3067\u884c\u3046\u306e\u306f\u53b3\u3057\u3044\u3067\u3059\u3002<\/u><br \/>\n\u307e\u305f\u3001<u>\u5b9f\u969b\u306e\u4e8b\u696d\u627f\u7d99\u306e\u73fe\u5834\u3067\u306f\u3001\u7d4c\u55b6\u8005\u3054\u81ea\u8eab\u3067\u8a55\u4fa1\u3059\u308b\u30b1\u30fc\u30b9\u306f\u307b\u307c\u306a\u304f\u3001\u7a0e\u7406\u58eb\u304c\u7533\u544a\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u8a08\u7b97<\/u>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001\u8a55\u4fa1\u65b9\u5f0f\u306b\u3064\u3044\u3066\u4f55\u3082\u77e5\u3089\u305a\u306b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306e\u3068\u3001\u81ea\u793e\u682a<span style=\"font-size: 16px; color: #333333;\">\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09<\/span>\u306e\u8a55\u4fa1\u306e\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306e\u3067\u306f\u3001\u307f\u306a\u3055\u3093\u306e\u5fc3\u6301\u3061\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u306f\u3001<strong><span style=\"color: #e25041;\">\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3067\u3001\u81ea\u793e\u682a<span style=\"font-size: 16px;\">\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09<\/span>\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u4e00\u822c\u306e\u65b9\u5411\u3051\u306b\u89e3\u8aac<\/span><\/strong>\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u81ea\u793e\u682a<span style=\"font-size: 16px; color: #333333;\">\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09<\/span>\u306e\u8a55\u4fa1\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u304c\u3001<u>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u305f\u3081\u306b\u672c\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u57fa\u790e\u77e5\u8b58\u3092\u8eab\u306b\u7740\u3051\u3066<\/u>\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2>1.\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u5224\u5b9a\u3059\u308b\u6d41\u308c<\/h2>\n<p>\u81ea\u793e\u682a<span style=\"font-size: 16px; color: #333333;\">\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09<\/span>\u306e\u8a55\u4fa1\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u81ea\u793e\u682a<span style=\"font-size: 16px;\">\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09<\/span>\u306f\u3001\u300c\u53d7\u3051\u53d6\u3063\u305f\u4eba\u304c\u8ab0\u304b\u300d\u300c\u7279\u5b9a\u306e\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u300d\u300c\u4f1a\u793e\u306e\u898f\u6a21\u300d\u306e\uff13\u3064\u306e\u8981\u7d20\u3067\u8a55\u4fa1\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u8fbf\u3063\u3066\u3044\u304f\u3068\u3001\u3069\u306e\u8a55\u4fa1\u65b9\u6cd5\u3067\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u3092\u8a55\u4fa1\u3059\u308c\u3070\u826f\u3044\u306e\u304b\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/m8uehhua51-1729818273.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2>2.\u3010STEP\uff11\u3011\u682a\u4e3b\u3092\u5224\u5b9a\u3059\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/m2h2uiwuttf-1729818331.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305a\u3001<span style=\"font-size: 16px; color: #e25041;\"><strong>\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09<\/strong><\/span><strong><span style=\"color: #e25041;\">\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u300c\u4f1a\u793e\u3078\u306e\u652f\u914d\u529b\u304c\u3042\u308b<\/span><\/strong><span style=\"color: #e25041;\"><strong>\u540c\u65cf\u682a\u4e3b\u7b49\u304b\u300d\u300c\u4f1a\u793e\u3078\u306e\u652f\u914d\u529b\u304c\u306a\u3044\u5c11\u6570\u682a\u4e3b\u304b\u300d<\/strong><strong>\u3092\u5224\u5b9a<\/strong><\/span>\u3057\u307e\u3059\u3002<\/p>\n<p><u>\u540c\u3058\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u3068\u3044\u3046\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u3001\u4f1a\u793e\u3078\u306e\u652f\u914d\u529b\u304c\u3042\u308b\u304b\u3001\u306a\u3044\u304b\u3067\u300c\u305d\u306e\u682a\u5f0f\u306e\u4fa1\u5024\u300d\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/u><br \/>\n\u4f1a\u793e\u3078\u306e\u652f\u914d\u529b\u304c\u3042\u308b\u540c\u65cf\u682a\u4e3b\u7b49\u306b\u3068\u3063\u3066\u682a\u5f0f\u306f\u4f1a\u793e\u3092\u81ea\u7531\u306b\u52d5\u304b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3066\u3082\u6709\u76ca\u306a\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4f1a\u793e\u3078\u306e\u652f\u914d\u529b\u304c\u306a\u3044\u5c11\u6570\u682a\u4e3b\u306f\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u4f1a\u793e\u3092\u81ea\u7531\u306b\u52d5\u304b\u3059\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u914d\u5f53\u91d1\u3092\u3082\u3089\u3046\u3053\u3068\u304f\u3089\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<u>\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8a55\u4fa1\u306f\u3001\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u305d\u306e\u4f1a\u793e\u3078\u652f\u914d\u529b\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/u><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #2969b0; text-align: center; width: 40.4036%;\"><span style=\"color: #ffffff;\"><strong>\u4f1a\u793e\u3078\u306e<\/strong><u><strong>\u652f\u914d\u529b\u304c\u3042\u308b\u300c\u540c\u65cf\u682a\u4e3b\u7b49\u300d<\/strong><\/u><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/r59hm471ga-1726793280.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><span style=\"font-size: 12px; color: #ffffff;\">\u203b\u753b\u50cf\u306f\u30a4\u30e1\u30fc\u30b8\u3067\u3059<\/span><\/td>\n<td style=\"width: 59.5964%;\"><strong>\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f<\/strong><br \/>\n\uff08<span style=\"font-size: 16px; color: #333333;\">\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u30fb\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u30fb\u4f75\u7528\u65b9\u5f0f\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #2969b0; text-align: center; width: 40.4036%;\"><strong><span style=\"color: #ffffff;\">\u4f1a\u793e\u3078\u306e<\/span><\/strong><span style=\"color: #ffffff;\"><u><strong>\u652f\u914d\u529b\u304c\u306a\u3044\u300c\u5c11\u6570\u682a\u4e3b\u300d<\/strong><\/u><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/4sjarsqyd1q-1726793804.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><span style=\"font-size: 12px; color: #ffffff;\">\u203b\u753b\u50cf\u306f\u30a4\u30e1\u30fc\u30b8\u3067\u3059<\/span><\/td>\n<td style=\"width: 59.5964%;\"><strong>\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f<\/strong><br \/>\n\uff08\u914d\u5f53\u9084\u5143\u65b9\u5f0f\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5177\u4f53\u7684\u306b\u306f<u>\u300c\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u300d\u300c\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u5c5e\u3059\u308b\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u300d<\/u>\u306b\u3088\u3063\u3066\u3001\u5224\u5b9a\u3057\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u9032\u3081\u3070\u3001\u3069\u3061\u3089\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u81ea\u5206\u306f\u8a72\u5f53\u3059\u308b\u306e\u304b\u308f\u304b\u308a\u307e\u3059\u3002\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u8fbf\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/38s8nght0o2-1727672197.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 14px;\">\u203b\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u4f1a\u793e\u306e\u5834\u5408\u3067\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u6761\u4ef6\u3059\u3079\u3066\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u682a\u4e3b\u533a\u5206\u304c\u540c\u65cf\u682a\u4e3b\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\uff08\u914d\u5f53\u9084\u5143\u65b9\u5f0f\uff09\u306b\u306a\u308b\u3002<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\">\u305d\u306e\u8005\u306e\u682a\u5f0f\u53d6\u5f97\u5f8c\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c\uff15%\u672a\u6e80\u3067\u3042\u308b<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u300c\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u4f1a\u793e\u3067\u3042\u308b\uff09<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u305d\u306e\u8005\u3092\u57fa\u6e96\u306b\u304a\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u8005\u306f\u300c\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u305d\u306e\u8005\u306f\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u5f79\u54e1\u3067\u306f\u306a\u3044\uff08\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5f79\u54e1\u3068\u306a\u3089\u306a\u3044\uff09<\/span><\/li>\n<\/ul>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 14px; color: #333333;\">\u203b\u540c\u65cf\u682a\u4e3b\u304c\u3044\u306a\u3044\u4f1a\u793e\u306e\u5834\u5408\u3067\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u6761\u4ef6\u3059\u3079\u3066\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u5c5e\u3059\u308b\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c15%\u4ee5\u4e0a\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\uff08\u914d\u5f53\u9084\u5143\u65b9\u5f0f\uff09\u306b\u306a\u308b\u3002<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\">\u305d\u306e\u8005\u306e\u682a\u5f0f\u53d6\u5f97\u5f8c\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c\uff15%\u672a\u6e80\u3067\u3042\u308b<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u300c\u4e2d\u5fc3\u7684\u306a\u682a\u4e3b\u300d\u304c\u3044\u308b\u4f1a\u793e\u3067\u3042\u308b<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u305d\u306e\u8005\u306f\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u5f79\u54e1\u3067\u306a\u3044\uff08\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5f79\u54e1\u3068\u306a\u3089\u306a\u3044\uff09<\/span><\/li>\n<\/ul>\n<\/div>\n<h2>3.\u3010STEP\uff12\u3011\u7279\u5b9a\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u5224\u5b9a\u3059\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/x81tgeyv0q-1729818446.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;\">STEP\uff11\u306e\u7d50\u679c\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u8a72\u5f53\u3057\u305f\u5834\u5408\u306f\u3001<\/span>\u6b21\u306b<strong><span style=\"color: #e25041;\">\u7279\u5b9a\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b<\/span><\/strong>\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u4f1a\u793e\u7b49\u3068\u306f\u3001\u4f1a\u793e\u304c\u7cbe\u7b97\u4e2d\u3067\u3042\u308b\u306a\u3069\u4f1a\u793e\u306e\u55b6\u696d\u72b6\u6cc1\u304c\u901a\u5e38\u3067\u306a\u3044\u4f1a\u793e\u3084\u3001\u571f\u5730\u3084\u682a\u5f0f\u3092\u591a\u304f\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u8cc7\u7523\u306e\u4fdd\u6709\u72b6\u6cc1\u304c\u7279\u6b8a\u306a\u4f1a\u793e\u306a\u3069\u3067\u3059\u3002<\/p>\n<p><u>\u3053\u308c\u3089\u306e\u4f1a\u793e\u306f\u901a\u5e38\u306e\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u9069\u5f53\u3067\u306f\u306a\u3044\u3068\u3055\u308c\u3001\u539f\u5247\u3068\u3057\u3066\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3092\u7528\u3044\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u305f\u3060\u3057\u3001\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306f\u539f\u5247\u3068\u3057\u3066\u6e05\u7b97\u5f8c\u306e\u5206\u914d\u306b\u3088\u308a\u53d7\u3051\u53d6\u308c\u308b\u898b\u8fbc\u307f\u306e\u300c\u6e05\u7b97\u5206\u914d\u898b\u8fbc\u984d\u300d\u3092\u8a55\u4fa1\u6642\u70b9\u306e\u8a55\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u4e3b\u306a\u7279\u5b9a\u4f1a\u793e\u7b49\u306e\u4e00\u89a7\u3011<\/p>\n<ul>\n<li>\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e<\/li>\n<li>\u958b\u696d\u524d\u307e\u305f\u306f\u4f11\u696d\u4e2d\u306e\u4f1a\u793e<\/li>\n<li>\u958b\u696d\u5f8c3\u5e74\u672a\u6e80\u306e\u4f1a\u793e<\/li>\n<li>\u6bd4\u6e96\u8981\u7d20\u6570\u30bc\u30ed\u306e\u4f1a\u793e<\/li>\n<li>\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e<\/li>\n<li>\u6bd4\u6e96\u8981\u7d20\u65701\u306e\u4f1a\u793e<\/li>\n<li>\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e<\/li>\n<\/ul>\n<p><span style=\"font-size: 14px;\">\u203b\u6bd4\u6e96\u8981\u7d20\u3068\u306f\u300c1\u682a\u5f53\u305f\u308a\u306e\u5e74\u914d\u5f53\u91d1\u984d\u300d\u3001\u300c1\u682a\u5f53\u305f\u308a\u306e\u5e74\u5229\u76ca\u91d1\u984d\u300d\u3001\u300c1\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u300d\u306e\u3053\u3068<\/span><\/p>\n<\/div>\n<h2>4.\u3010STEP\uff13\u3011\u4f1a\u793e\u306e\u898f\u6a21\u3092\u5224\u5b9a\u3059\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/xkdiu2x06g-1729818499.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b21\u306b<strong><span style=\"color: #e25041;\">\u4f1a\u793e\u306e\u898f\u6a21\u3092\u5224\u5b9a<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u5f93\u696d\u54e1\u6570\u300d\u300c\u7dcf\u8cc7\u7523\u4fa1\u984d\u300d\u300c\u53d6\u5f15\u4fa1\u683c\u91d1\u984d\u300d\u306e\uff13\u8981\u7d20\u3092\u7528\u3044\u3066\u3001\u300c\u5927\u4f1a\u793e\u300d\u300c\u4e2d\u4f1a\u793e\uff08\u3055\u3089\u306b\u5927\u30fb\u4e2d\u30fb\u5c0f\u3042\u308a\uff09\u300d\u300c\u5c0f\u4f1a\u793e\u300d\u306e\u8a08\uff15\u3064\u306b\u533a\u5206\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 18.5954%; background-color: #2969b0;\"><span style=\"color: #ffffff;\">\u5f93\u696d\u54e1\u6570<\/span><\/td>\n<td style=\"width: 81.2744%;\">\u30fb\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u6570<br \/>\n\u30fb\u6b63\u793e\u54e1\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u975e\u5e38\u52e4\uff08\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\uff09\u3082\u542b\u3081\u308b\uff08\u57fa\u6e96\u3042\u308a\uff09<br \/>\n\u3000\u6b63\u793e\u54e1\uff1a\u8ab2\u7a0e\u76f4\u524d\u306e1\u5e74\u9593\u3092\u901a\u3057\u3066\u5c31\u696d<br \/>\n\u3000\u3000\u3000\u3000\u30001\u9031\u9593\u3067\u52b4\u50cd\u6642\u959330\u6642\u9593\u3092\u8d85\u3048\u308b<br \/>\n\u3000<span style=\"font-size: 16px; color: #333333;\">\u975e\u5e38\u52e4\uff1a\u5e74\u9593\u306e\u5408\u8a08\u52b4\u50cd\u6642\u9593\u30921,800\u6642\u9593\u3067\u5272\u3063\u305f\u6570\u5024\u3092\u4eba\u6570<\/span><br \/>\n\u30fb\u5f79\u54e1\u306f\u542b\u307e\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.5954%; background-color: #2969b0;\"><span style=\"color: #ffffff;\">\u7dcf\u8cc7\u7523\u4fa1\u984d<\/span><\/td>\n<td style=\"width: 81.2744%;\">\u30fb\u76f4\u524d\u671f\u672b\u306b\u304a\u3051\u308b\u7dcf\u8cc7\u7523\u4fa1\u984d<br \/>\n\u30fb\u76f4\u524d\u671f\u672b\u306b\u304a\u3051\u308b\u5404\u8cc7\u7523\u306e\u78ba\u5b9a\u6c7a\u7b97\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.5954%; background-color: #2969b0;\"><span style=\"color: #ffffff;\">\u53d6\u5f15\u91d1\u984d<\/span><\/td>\n<td style=\"width: 81.2744%;\">\u30fb\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306b\u304a\u3051\u308b\u53d6\u5f15\u91d1\u984d<br \/>\n\u30fb\u76f4\u524d\u671f\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u58f2\u4e0a\u9ad8\u306e\u3053\u3068\uff08\u55b6\u696d\u5916\u53ce\u76ca\u306a\u3069\u306b\u76ee\u7684\u4e0a\u696d\u306e\u53ce\u5165\u304c\u5f62\u72b6\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u91d1\u984d\u3082\u52a0\u7b97\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>\u5f93\u696d\u54e1\u6570\u304c70\u540d\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u7121\u6761\u4ef6\u3067\u5927\u4f1a\u793e<\/u>\u3067\u3059\u3002<br \/>\n<u>70\u4eba\u672a\u6e80\u306e\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u7dcf\u8cc7\u7523\u4fa1\u984d\u3068\u53d6\u5f15\u91d1\u984d\u306e\u533a\u5206\u306e\u3046\u3061\u3001\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9\u306e\u533a\u5206\u3092\u63a1\u7528<\/u>\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5f93\u696d\u54e1\u6570<\/span><\/strong><\/td>\n<td style=\"background-color: #2969b0;\"><strong><span style=\"color: #efefef;\">\u4f1a\u793e\u306e\u898f\u6a21<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.6458%; background-color: #efefef;\">70\u4eba\u4ee5\u4e0a<\/td>\n<td style=\"width: 71.3542%;\">\u5927\u4f1a\u793e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.6458%; background-color: #efefef;\">70\u4eba\u672a\u6e80<\/td>\n<td style=\"width: 71.3542%;\">\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u57fa\u6e96\u306e\u3046\u3061\u3001\u9ad8\u3044\u65b9\u306e\u533a\u5206\u3068\u306a\u308b<\/p>\n<ul>\n<li>\u300c\u76f4\u524d\u671f\u672b\u306b\u304a\u3051\u308b\u7dcf\u8cc7\u7523\u4fa1\u984d\u300d\u3092\u57fa\u6e96\u3068\u3057\u305f\u533a\u5206<\/li>\n<li>\u300c\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306b\u304a\u3051\u308b\u53d6\u5f15\u91d1\u984d\u300d<span style=\"font-size: 16px; color: #333333;\">\u3092\u57fa\u6e96\u3068\u3057\u305f\u533a\u5206<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u3007\u3010\u533a\u5206\uff11\u3011\u76f4\u524d\u671f\u672b\u306b\u304a\u3051\u308b\u7dcf\u8cc7\u7523\u4fa1\u984d\u3092\u57fa\u6e96\u3068\u3057\u305f\u533a\u5206<\/h4>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 20.0521%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4f1a\u793e\u898f\u6a21<\/span><\/strong><\/td>\n<td colspan=\"3\" style=\"width: 59.7851%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u7dcf\u8cc7\u7523\u4fa1\u984d<\/span><\/strong><\/td>\n<td rowspan=\"2\" style=\"width: 20.0521%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5f93\u696d\u54e1\u6570<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.8112%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5378\u58f2\u696d<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5c0f\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u696d<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u305d\u306e\u4ed6<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center; background-color: #efefef;\">\u5927\u4f1a\u793e<\/td>\n<td style=\"width: 19.8112%; text-align: center;\">20\u5104\u5186\u4ee5\u4e0a<\/td>\n<td style=\"width: 20%; text-align: center;\">15\u5104\u5186\u4ee5\u4e0a<\/td>\n<td style=\"width: 20%; text-align: center;\">15\u5104\u5186\u4ee5\u4e0a<\/td>\n<td rowspan=\"2\" style=\"width: 20.0521%; text-align: center;\">36-69\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center; background-color: #efefef;\">\u4e2d\u4f1a\u793e\u306e\u5927<\/td>\n<td style=\"width: 19.8112%; text-align: center;\">4-20\u5104\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">5-15\u5104\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">5-15\u5104\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center; background-color: #efefef;\">\u4e2d\u4f1a\u793e\u306e\u4e2d<\/td>\n<td style=\"width: 19.8112%; text-align: center;\">2-4\u5104\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">2.5-5\u5104\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">2.5-5\u5104\u5186<\/td>\n<td style=\"width: 20.0326%; text-align: center;\">21-35\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center; background-color: #efefef;\">\u4e2d\u4f1a\u793e\u306e\u5c0f<\/td>\n<td style=\"width: 19.8112%; text-align: center;\">2-3.5\u5104\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">0.6-2.5\u5104\u5186<\/td>\n<td style=\"width: 20%; text-align: center;\">0.8-2\u5104\u5186<\/td>\n<td style=\"width: 20.0326%; text-align: center;\">6-20\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center; background-color: #efefef;\">\u5b50\u4f1a\u793e<\/td>\n<td style=\"width: 19.8112%; text-align: center;\">2\u5104\u5186\u672a\u6e80<\/td>\n<td style=\"width: 20%; text-align: center;\">0.6\u5104\u5186\u672a\u6e80<\/td>\n<td style=\"width: 20%; text-align: center;\">0.8\u5104\u5186\u672a\u6e80<\/td>\n<td style=\"width: 20.0326%; text-align: center;\">5\u4eba\u4ee5\u4e0b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u696d\u7a2e\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/170613\/pdf\/05.pdf\" target=\"_blank\" rel=\"noopener\">\uff08\u5225\u8868\uff09\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u5206\u985e\u9805\u76ee\u3068\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u8a08\u7b97\u4e0a\u306e\u696d\u7a2e\u76ee\u3068\u306e\u5bfe\u6bd4\u8868\uff08\u5e73\u621029\u5e74\u5206\uff09<\/a>\u306b\u57fa\u3065\u3044\u3066\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n<h4>\u3007\u3010\u533a\u5206\uff12\u3011\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306b\u304a\u3051\u308b\u53d6\u5f15\u91d1\u984d\u3092\u57fa\u6e96\u3068\u3057\u305f\u533a\u5206<\/h4>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 25%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4f1a\u793e\u898f\u6a21<\/span><\/strong><\/td>\n<td colspan=\"3\" style=\"width: 75%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u53d6\u5f15\u91d1\u984d<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5378\u58f2\u696d<\/span><\/strong><\/td>\n<td style=\"width: 25%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5c0f\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u696d<\/span><\/strong><\/td>\n<td style=\"width: 25%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u305d\u306e\u4ed6<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center; background-color: #efefef;\">\u5927\u4f1a\u793e<\/td>\n<td style=\"width: 25%; text-align: center;\">30\u5104\u5186\u4ee5\u4e0a<\/td>\n<td style=\"width: 25%; text-align: center;\">20\u5104\u5186\u4ee5\u4e0a<\/td>\n<td style=\"width: 25%; text-align: center;\">15\u5104\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center; background-color: #efefef;\">\u4e2d\u4f1a\u793e\u306e\u5927<\/td>\n<td style=\"width: 25%; text-align: center;\">7-30\u5104\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">5-20\u5104\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">4-15\u5104\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center; background-color: #efefef;\">\u4e2d\u4f1a\u793e\u306e\u4e2d<\/td>\n<td style=\"width: 25%; text-align: center;\">3.5-7\u5104\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">2.5-5\u5104\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">2-4\u5104\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center; background-color: #efefef;\">\u4e2d\u4f1a\u793e\u306e\u5c0f<\/td>\n<td style=\"width: 25%; text-align: center;\">2-3.5\u5104\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">0.6-2.5\u5104\u5186<\/td>\n<td style=\"width: 25%; text-align: center;\">0.8-2\u5104\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center; background-color: #efefef;\">\u5b50\u4f1a\u793e<\/td>\n<td style=\"width: 25%; text-align: center;\">2\u5104\u5186\u672a\u6e80<\/td>\n<td style=\"width: 25%; text-align: center;\">0.6\u5104\u5186\u672a\u6e80<\/td>\n<td style=\"width: 25%; text-align: center;\">0.8\u5104\u5186\u672a\u6e80<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u696d\u7a2e\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/170613\/pdf\/05.pdf\" target=\"_blank\" rel=\"noopener\">\uff08\u5225\u8868\uff09\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u5206\u985e\u9805\u76ee\u3068\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u8a08\u7b97\u4e0a\u306e\u696d\u7a2e\u76ee\u3068\u306e\u5bfe\u6bd4\u8868\uff08\u5e73\u621029\u5e74\u5206\uff09<\/a>\u306b\u57fa\u3065\u3044\u3066\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n<h2>5.\u3010STEP4\u3011\u8a55\u4fa1\u65b9\u5f0f\u3092\u6c7a\u5b9a\u3059\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/6eyswf1lje-1729818859.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>STEP\uff11\uff5eSTEP\uff13\u307e\u3067\u306e\u7d50\u679c\u3092\u3082\u3068\u306b\u3001<strong><span style=\"color: #e25041;\">\u8a55\u4fa1\u65b9\u5f0f\u3092\u6c7a\u5b9a<\/span><\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u66f8\u304b\u308c\u305f\u8a55\u4fa1\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><u>\u5927\u4f1a\u793e\u306e\u5834\u5408\u3068\u4e2d\u4f1a\u793e\u306e\u5834\u5408\u306f\u8a55\u4fa1\u65b9\u6cd5\u304c\uff12\u3064\u4e26\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u306e\u65b9\u304c\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3088\u308a\u3082\u682a\u4fa1\u3092\u5b89\u304f\u8a55\u4fa1\u3067\u304d\u308b\u50be\u5411\u304c\u3042\u308b\u306e\u3067\u3001<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u57fa\u672c\u7684\u306b\u306f\u4e0a\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u8a55\u4fa1\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059<\/u>\u3002<\/span><\/p>\n<p>\u5404\u8a55\u4fa1\u65b9\u5f0f\u306e\u8aac\u660e\u3092\u4ee5\u4e0b\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>5-1.\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f<\/h3>\n<p><u>\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u306f\u3001\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u985e\u4f3c\u696d\u7a2e\u3068\u914d\u5f53\u30fb\u5e74\u9593\u5229\u76ca\u30fb\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\u6bd4\u8f03\u3057\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u682a\u304b\u3092\u30d9\u30fc\u30b9\u306b\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f<\/u>\u3067\u3059\u3002<br \/>\n\u4e3b\u306b\u898f\u6a21\u306e\u5927\u304d\u306a\u4f1a\u793e\u306e\u8a55\u4fa1\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/bgc9ff211g-1726805041.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001\u985e\u4f3c\u696d\u7a2e\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/r06\/2406\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP \u4ee4\u548c6\u5e74\u5206\u306e\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u8a08\u7b97\u4e0a\u306e\u696d\u7a2e\u76ee\u53ca\u3073\u696d\u7a2e\u76ee\u5225\u682a\u4fa1\u7b49\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8a73\u3057\u3044\u8a55\u4fa1\u65b9\u6cd5\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/net-asset-value-calculation-method\">\u300c\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u3092\u8a55\u4fa1\u3059\u308b\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>5-2.\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f<\/h3>\n<p><u>\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306f\u73fe\u6bb5\u968e\u3067\u4f1a\u793e\u304c\u89e3\u6563\u3057\u305f\u3068\u3057\u305f\u3089\u8fd4\u3063\u3066\u304f\u308b\uff11\u682a\u3042\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u3067\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f<\/u>\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u672c\u6765\u4f1a\u793e\u306e\u8cc7\u7523\u306f\u5168\u3066\u682a\u4e3b\u306e\u3082\u306e\u306a\u306e\u3067\u3001\u300c\u4eee\u306b\u4f1a\u793e\u3092\u89e3\u6563\u3055\u305b\u305f\u3089\u3001\u682a\u4e3b\u306b\u3069\u308c\u304f\u3089\u306e\u8ca1\u7523\u304c\u8fd4\u3063\u3066\u304f\u308b\u304b\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n\u4e3b\u306b\u898f\u6a21\u306e\u5c0f\u3055\u306a\u4f1a\u793e\u306e\u8a55\u4fa1\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/lgyfnb8davc-1726804408.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>5-3.\u4f75\u7528\u65b9\u5f0f<\/h3>\n<p><u>\u4f75\u7528\u65b9\u5f0f\u306f\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u3068\u7d14\u8cc7\u7523\u65b9\u5f0f\u3092\u30df\u30c3\u30af\u30b9\u3057\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f<\/u>\u3067\u3059\u3002<br \/>\n\u4e3b\u306b\u4e2d\u898f\u6a21\u306e\u4f1a\u793e\u306e\u8a55\u4fa1\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30df\u30c3\u30af\u30b9\u3059\u308b\u5272\u5408\u306fSTEP\uff13\u3067\u6c42\u3081\u305f\u4e2d\u4f1a\u793e\u306e\u3046\u3061\u300c\u5927\u30fb\u4e2d\u30fb\u5c0f\u300d\u306e\u3069\u306e\u533a\u5206\u306b\u5c5e\u3057\u3066\u3044\u308b\u304b\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5927\uff1a\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f \u00d7 0.9 + \u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f \u00d7 0.1<\/li>\n<li>\u4e2d\uff1a\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f \u00d7 0.75 + \u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f \u00d7 0.25<\/li>\n<li>\u5c0f\uff1a\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f \u00d7 0.6 + \u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f \u00d7 0.4<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u5c0f\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a55\u4fa1\u65b9\u5f0f\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3000\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f \u00d7 0.5 + \u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f \u00d7 0.5<\/span><\/p>\n<h3>5-4.\u914d\u5f53\u9084\u5143\u65b9\u5f0f<\/h3>\n<p><u>\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3068\u306f\u3001\u682a\u5f0f\u3092\u6240\u6709\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u3063\u305f\u904e\u53bb\uff12\u5e74\u9593\u306e\u914d\u5f53\u91d1\u984d\u306e\u5e73\u5747\u3092\u300110\uff05\u306e\u5229\u7387\u3067\u9084\u5143\u3057\u3066\u5143\u672c\u3067\u3042\u308b\u682a\u5f0f\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f<\/u>\u3067\u3059\u3002<\/p>\n<p>\u540c\u65cf\u682a\u4e3b\u7b49\u4ee5\u5916\u306e\u682a\u4e3b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/ix0myherzej-1726800474.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u8a73\u3057\u3044\u8a55\u4fa1\u65b9\u6cd5\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/dividend-redemption-amount-calculation-method\">\u300c\u914d\u5f53\u9084\u5143\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f\u624b\u9806\u3092\u5177\u4f53\u4f8b\u3092\u7528\u3044\u3066\u5fb9\u5e95\u89e3\u8aac\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>6.\u307e\u3068\u3081<\/h2>\n<p>\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3067\u3001\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u4e00\u822c\u306e\u65b9\u5411\u3051\u306b\u89e3\u8aac\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8a55\u4fa1\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u304c\u3001<u>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u305f\u3081\u306b\u672c\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u57fa\u790e\u77e5\u8b58\u3092\u8eab\u306b\u7740\u3051\u3066<\/u>\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u4e0a\u3067\u3001\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8a55\u4fa1\u3092\u3057\u305f\u3044\u3002\u81ea\u793e\u682a\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u6700\u521d\u306b\u304a\u4f1d\u3048 [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":359,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[44],"class_list":["post-371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-succession"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=371"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/371\/revisions"}],"predecessor-version":[{"id":399,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/371\/revisions\/399"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/359"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}