{"id":446,"date":"2024-12-16T10:00:27","date_gmt":"2024-12-16T01:00:27","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=446"},"modified":"2025-09-25T16:12:20","modified_gmt":"2025-09-25T07:12:20","slug":"withholding-income-tax-otsu-column","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/withholding-income-tax-otsu-column","title":{"rendered":"\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4e59\u6b04\u3068\u306f\uff1f\u7532\u6b04\u3068\u306e\u9055\u3044\u3084\u6ce8\u610f\u70b9\u3092\u7d39\u4ecb"},"content":{"rendered":"<p>\u50cd\u304d\u65b9\u304c\u591a\u69d8\u5316\u3059\u308b\u306a\u304b\u3067\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d4c\u7406\u51e6\u7406\u65b9\u6cd5\u306b\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<span class=\"f-marker-p\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u51e6\u7406\u3067\u7591\u554f\u304c\u751f\u3058\u3084\u3059\u3044\u3053\u3068\u306e\u4e00\u3064\u304c\u3001\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u7b49\u3067\u9069\u7528\u3055\u308c\u308b\u4e59\u6b04<\/span>\u3067\u3059\u3002\u4e59\u6b04\u306f\u3001\u4e3b\u306b\u81ea\u793e\u3067\u50cd\u304f\u5f93\u696d\u54e1\u306b\u9069\u7528\u3055\u308c\u308b<span class=\"f-marker-p\">\u7532\u6b04\u3068\u306f\u8a08\u7b97\u306e\u624b\u9806\u3084\u7279\u5fb4\u304c\u7570\u306a\u308a<\/span>\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u7532\u6b04\u3068\u4e59\u6b04\u306e\u9055\u3044\u3084\u3001\u4e59\u6b04\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u672c\u8a18\u4e8b\u3067\u3001\u4e59\u6b04\u9069\u7528\u306b\u3064\u3044\u3066\u306e\u7591\u554f\u3092\u89e3\u6d88\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7532\u6b04\u3001\u4e59\u6b04\u3001\u4e19\u6b04\u3068\u306f<\/h2>\n<p>\u6bce\u6708\u306e\u7d66\u4e0e\u8a08\u7b97\u3067\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3092\u3082\u3068\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u306f\u7532\u6b04\u3001\u4e59\u6b04\u3001\u4e19\u6b04\u304c\u3042\u308b\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u6982\u8981\u3084\u7279\u5fb4\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u7532\u6b04\u30fb\u4e59\u6b04\u30fb\u4e19\u6b04\u306e\u9055\u3044\uff1e<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 20.9636%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\"><strong>\u533a\u5206<\/strong><\/div>\n<\/td>\n<td style=\"width: 45.5729%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\"><strong>\u9069\u7528\u8005<\/strong><\/div>\n<\/td>\n<td style=\"width: 33.3333%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\"><strong>\u7279\u5fb4<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.9636%; background-color: #efefef;\">\n<div style=\"text-align: center;\"><strong>\u7532\u6b04<\/strong><\/div>\n<\/td>\n<td style=\"width: 45.5729%;\">\u300c<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/span>\u300d\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1<\/td>\n<td style=\"width: 33.3333%;\">\u6276\u990a\u5bb6\u65cf\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.9636%; background-color: #efefef;\">\n<div style=\"text-align: center;\"><strong>\u4e59\u6b04<\/strong><\/div>\n<\/td>\n<td style=\"width: 45.5729%;\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u306a\u3044\u5f93\u696d\u54e1\uff08\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u7b49\u3067\u3001\u4ed6\u793e\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\uff09<\/td>\n<td style=\"width: 33.3333%;\">\u6276\u990a\u5bb6\u65cf\u306e\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.9636%; background-color: #efefef;\">\n<div style=\"text-align: center;\"><strong>\u4e19\u6b04<\/strong><\/div>\n<\/td>\n<td style=\"width: 45.5729%;\"><span style=\"font-size: 16px; color: #333333;\">\u65e5\u96c7\u3084\u77ed\u671f<span style=\"font-size: 16px; color: #333333;\">\uff08\uff12\u30f6\u6708\u4ee5\u5185\uff09\u3067<\/span>\u96c7\u7528\u3059\u308b\u5f93\u696d\u54e1<\/span><\/td>\n<td style=\"width: 33.3333%;\">\u6708\u984d\u8868\u306b\u306f\u8a18\u8f09\u304c\u306a\u304f\u3001\u65e5\u984d\u8868\u3092\u4f7f\u7528\uff08\u203b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6708\u984d\u8868\u3068\u65e5\u984d\u8868\u306e\u9055\u3044\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h3>1-1.\u7532\u6b04\u3068\u306f<\/h3>\n<h4>\u7532\u6b04\u306e\u9069\u7528\u8005<\/h4>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff08\u4ee5\u4e0b\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u66f8\u985e\u3092\u63d0\u51fa\u3057\u305f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u9069\u7528\u3059\u308b\u7a0e\u533a\u5206\u3067\u3059\u3002<span class=\"f-marker-p\">\u300c<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306f<\/span>\u6276\u990a\u89aa\u65cf\u306e\u6709\u7121\u3084\u4eba\u6570\u3092\u78ba\u8a8d\u3059\u308b\u66f8\u985e<\/span>\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u306e\u6700\u521d\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u56de\u53ce\u3057\u307e\u3059\u3002<\/p>\n<h4>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u306e\u624b\u9806<\/h4>\n<p>\u7532\u6b04\u9069\u7528\u6642\u306e\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u8a08\u7b97\u306e\u624b\u9806\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u300c<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e<\/span>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3067\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u3092\u78ba\u8a8d<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u652f\u7d66\u984d\u3092\u78ba\u8a8d<\/li>\n<li>\u300c\uff11\u300d\u306e\u6276\u990a\u4eba\u6570\u3068\u300c\uff12\u300d\u306e\u652f\u7d66\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u3042\u3066\u306f\u3081\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u6c7a\u5b9a<\/li>\n<\/ol>\n<h3>1-2.\u4e59\u6b04\u3068\u306f<\/h3>\n<h4>\u4e59\u6b04\u306e\u9069\u7528\u8005<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e<\/span><\/span><span class=\"f-marker-p\">\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u306b\u5229\u7528\u3059\u308b\u533a\u5206<\/span>\u3067\u3059\u3002\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\uff11\u793e\u306e\u307f\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306a\u306e\u3067\u3001\uff12\u304b\u6240\u4ee5\u4e0a\u3067\u50cd\u3044\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u5834\u5408\u306f\u63d0\u51fa\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\uff12\u3064\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u3066\u3001\u3082\u3046\u4e00\u65b9\u306e\u4f1a\u793e\u306b\u300c<span style=\"font-size: 16px; color: #333333;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e<\/span>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u4e59\u6b04\u3092\u9069\u7528\u3057\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u306f\u8003\u616e\u3057\u307e\u305b\u3093\u304c\u3001\u7532\u6b04\u4f7f\u7528\u6642\u3068\u540c\u69d8\u306b<span style=\"font-size: 16px; color: #333333;\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u7528\u3057\u307e\u3059<\/span>\u3002<\/p>\n<h4>\u4e59\u6b04\u9069\u7528\u6642\u306e\u78ba\u8a8d\u4e8b\u9805<\/h4>\n<p>\u4e59\u6b04\u9069\u7528\u6642\u306f\u3001\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u7559\u610f\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\"><strong>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e<\/strong><\/span><strong>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u72b6\u6cc1<\/strong><\/li>\n<\/ul>\n<p>\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306e\u3088\u3046\u306b\u3001\u7406\u7531\u304c\u3042\u3063\u3066\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u306f\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u5358\u7d14\u306b\u63d0\u51fa\u3092\u5fd8\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u72b6\u6cc1\u3092\u500b\u5225\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u60c5\u5831\u306e\u5171\u6709\u3068\u7ba1\u7406<\/strong><\/li>\n<\/ul>\n<p>\u4e59\u6b04\u9069\u7528\u306e\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u4e8b\u60c5\u3092\u628a\u63e1\u3057\u305f\u3089\u3001\u95a2\u4fc2\u90e8\u7f72\u5185\u3067\u5171\u6709\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u6765\u5e74\u4ee5\u964d\u306e\u305f\u3081\u306b\u5c65\u6b74\u3092\u6b8b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li><strong>\u624b\u9806\u3092\u78ba\u8a8d<\/strong><\/li>\n<\/ul>\n<p>\u57fa\u672c\u7684\u306a\u624b\u9806\u306f\u7532\u6b04\u9069\u7528\u6642\u3068\u540c\u69d8\u3067\u3059\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u78ba\u8a8d\u6b04\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li><strong>\u5f93\u696d\u54e1\u3078\u306e\u5468\u77e5<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e59\u6b04\u306f\u6276\u990a\u89aa\u65cf\u3092\u8003\u616e\u3057\u306a\u3044\u5206\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u591a\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/span>\u4e59\u6b04\u9069\u7528\u8005\u306f\u81ea\u8eab\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306b\u7591\u554f\u3092\u6301\u3064\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u4e59\u6b04\u9069\u7528\u8005\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\u591a\u304f\u306a\u308a\u304c\u3061\u3067\u3042\u308b\u3053\u3068\u3092\u3001\u3042\u3089\u304b\u3058\u3081\u8aac\u660e\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1-3.\u4e19\u6b04\u3068\u306f<\/h3>\n<p>\u4e19\u6b04\u306f\u3001\u57fa\u672c\u7684\u306b\u65e5\u96c7\u8cc3\u91d1\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u4f7f\u7528\u3059\u308b\u7a0e\u533a\u5206\u3067\u3059\u3002\uff12\u30f6\u6708\u4ee5\u5185\u306e\u77ed\u671f\u9593\u3067\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u3044\u3001\u65e5\u7d66\u3084\u6642\u9593\u7d66\u3067\u652f\u6255\u3046\u7d66\u4e0e\u3082\u4e19\u6b04\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\uff1c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u6708\u984d\u8868\u3068\u65e5\u984d\u8868\uff1e<\/p>\n<p class=\"attention-p\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u306f\u3001\u6708\u984d\u8868\u3068\u65e5\u984d\u8868\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u6708\u984d\u8868<br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u65b9\u6cd5\u304c\u6708\u3054\u3068\u306e\u5834\u5408\u306b\u4f7f\u7528\u3059\u308b\u8868\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u300c\u534a\u6708\u3054\u3068\u300d\u300c10\u65e5\u3054\u3068\u300d\u300c\u6708\u306e\u6574\u6570\u500d\u306e\u671f\u9593\u3054\u3068\u300d\u306b\u652f\u6255\u3046\u5834\u5408\u306b\u3082\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u65e5\u984d\u8868<br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u65e5\u96c7\u8cc3\u91d1\u306e\u5834\u5408\u306b\u4f7f\u7528\u3059\u308b\u8868\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>2.\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u7532\u6b04\u30fb\u4e59\u6b04\u30fb\u4e19\u6b04\u306e\u898b\u65b9<\/h2>\n<p><span style=\"font-size: medium; color: #2d344b;\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u6708\u984d\u8868\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u624b\u9806\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/20241024-1729750436.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u51fa\u5178\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2023\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206\u3000\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/a>\u300d<\/p>\n<p>\u6708\u984d\u8868\u306f\u4e0a\u8a18\u306e\u901a\u308a\u3001\uff13\u533a\u5206\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u300c\u7532\u6b04\u300d\uff08\u771f\u3093\u4e2d\/\u9752\u67a0\uff09<br \/>\n\u300c\u4e59\u6b04\u300d\uff08\u53f3\u5074\/\u7dd1\u67a0\uff09<br \/>\n\u300c\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\uff08\u5de6\u5074\uff09<\/strong><\/p>\n<p>\u307e\u305a\u3001\u300c\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u306e\u6b04\u3067\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\uff09\u306e\u91d1\u984d\u304c\u8a72\u5f53\u3059\u308b\u7b87\u6240\u3092\u898b\u3064\u3051\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u4e00\u756a\u4e0a\u306e\u300c88,000\u5186\u4ee5\u4e0a89,000\u5186\u672a\u6e80<span style=\"font-size: 16px; color: #333333;\">\uff08\u30aa\u30ec\u30f3\u30b8\u67a0\uff09<\/span>\u300d\u3068\u3057\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u3001\u6240\u5f97\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7532\u6b04\u306e\u5834\u5408<br \/>\n\u9752\u67a0\u4e2d\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3067\u78ba\u8a8d\u3057\u305f\u3001\u6276\u990a\u89aa\u65cf\u306e\u6570\u306b\u5fdc\u3058\u3066\u6240\u5f97\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u304c\uff10\u4eba\u3067\u3042\u308c\u3070\u3001\u300c\uff10\u4eba\u300d\u306e\u7b87\u6240\u306b\u3042\u308b\u300c130\u5186\u300d\u304c\u7a0e\u984d\u3067\u3059\u3002<\/li>\n<li>\u4e59\u6b04\u306e\u5834\u5408<br \/>\n\u300c88,000\u5186\u4ee5\u4e0a89,000\u5186\u672a\u6e80\uff08\u30aa\u30ec\u30f3\u30b8\u67a0\uff09\u300d\u3068\u7dd1\u306e\u67a0\u304c\u4ea4\u5dee\u3059\u308b\u300c3,200\u5186\u300d\u304c\u7a0e\u984d\u3067\u3059\u3002<\/li>\n<\/ul>\n<h2>3.\u6e90\u6cc9\u6240\u5f97\u7a0e\u3000\u7532\u6b04\u3068\u4e59\u6b04\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7532\u6b04\u3068\u4e59\u6b04\u306b\u304a\u3044\u3066\u306f\u3001\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n<h3>3-1.\u7532\u6b04\u3068\u4e59\u6b04\u306e\u9069\u7528\u306f\u65e9\u3081\u306b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span class=\"f-marker-p\">\u8907\u6570\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u3066\u3082\u3001\u7532\u6b04\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\uff11\u793e\u306e<\/span>\u307f\u3067\u3059\u3002\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3084\u526f\u696d\u304c\u6d78\u900f\u3057\u3066\u304d\u3066\u3044\u308b\u73fe\u4ee3\u3001\u5f93\u696d\u54e1\u306e\u50cd\u304d\u65b9\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u7532\u6b04\u9069\u7528\u304b\u3069\u3046\u304b\u3092\u3001\u5f93\u696d\u54e1\u306b\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001\u4e59\u6b04\u9069\u7528\u306e\u5f93\u696d\u54e1\u306b\u306f\u3001\u52e4\u52d9\u5148\u304c\uff11\u3064\uff08\u81ea\u793e\u306e\u307f\uff09\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u81ea\u793e\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u3082\u4f1d\u3048\u3066\u304a\u304d\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\uff1c\u300c\u4e3b\u305f\u308b\u7d66\u4e0e\u300d\u3068\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u300d\u3068\u306f\uff1e<\/span><\/p>\n<p class=\"attention-p\">\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u8907\u6570\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u7d66\u4e0e\u3092\u300c\u4e3b\u305f\u308b\u7d66\u4e0e\u300d\u3068\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u300d\u306b\u5206\u3051\u3001\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u65b9\u306b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u52e4\u52d9\u6642\u9593\u306e\u9577\u3044\u52e4\u52d9\u5148\u307e\u305f\u306f\u7d66\u4e0e\u306e\u7dcf\u984d\u304c\u9ad8\u3044\u65b9\u306e\u4f1a\u793e\u304c\u4e3b\u305f\u308b\u7d66\u4e0e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\uff12\u3064\u306e\u4f1a\u793e\u306e\u7d66\u4e0e\u3084\u6642\u9593\u306b\u5927\u304d\u306a\u5dee\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u4efb\u610f\u3067\u300c\u4e3b\u305f\u308b\u7d66\u4e0e\u300d\u306e\u4f1a\u793e\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u300c\u672c\u696d\/\u526f\u696d\u300d\u306e\u5883\u754c\u7dda\u304c\u66d6\u6627\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5f93\u696d\u54e1\u3068\u4f1a\u793e\u306e\u5bfe\u8a71\u304c\u91cd\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p class=\"attention-p\">\u53c2\u8003\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2520.htm\" target=\"_blank\" rel=\"noopener\">No.2520\u20032\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u4eba\u306e\u6e90\u6cc9\u5fb4\u53ce<\/a>\u300d<\/p>\n<\/div>\n<h3>3-2.\u6458\u8981\u6b04\u3092\u9593\u9055\u3048\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044<\/h3>\n<p>\u4e59\u6b04\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u984d\u304c\u591a\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7532\u6b04\u3068\u4e59\u6b04\u306e\u9069\u7528\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u984d\u304c\u5927\u304d\u304f\u9055\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u591a\u304f\u5fb4\u53ce\u3059\u308b\u3053\u3068\u306f\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u4e0d\u5229\u76ca\u306a\u306e\u306f\u3082\u3061\u308d\u3093\u3001\u7a0e\u52d9\u624b\u7d9a\u304d\u3082\u7169\u96d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3082\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u904e\u6255\u3044\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8aa4\u7d0d\u984d\u306e\u9084\u4ed8\u8acb\u6c42\u300d\u306b\u3088\u3063\u3066\u9084\u4ed8\u3092\u53d7\u3051\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d0d\u4ed8\u3057\u305f\u65e5\u304b\u3089\uff15\u5e74\u9593\u3092\u904e\u304e\u308b\u3068\u6642\u52b9\u306b\u3088\u308a\u8acb\u6c42\u6a29\u304c\u6d88\u6ec5\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_22.htm\" target=\"_blank\" rel=\"noopener\">A2-18\u3000\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8aa4\u7d0d\u984d\u306e\u9084\u4ed8\u8acb\u6c42<\/a>\u300d<\/p>\n<h3>3-3.\u4e59\u6b04\u9069\u7528\u8005\u306f\u5e74\u672b\u8abf\u6574\u304c\u3067\u304d\u306a\u3044<\/h3>\n<p><span class=\"f-marker-p\">\u4e59\u6b04\u9069\u7528\u8005\u306f\u5e74\u672b\u8abf\u6574\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span>\u7532\u6b04\u3068\u4f5c\u696d\u624b\u9806\u304c\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u4e59\u6b04\u9069\u7528\u306e\u5f93\u696d\u54e1\u3082\u305d\u306e\u65e8\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u5f93\u696d\u54e1\u306b\u5e74\u672b\u8abf\u6574\u304c\u306a\u3044\u3053\u3068\u3092\u4f1d\u3048\u307e\u3057\u3087\u3046\u3002<br 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