{"id":938,"date":"2025-04-22T11:30:48","date_gmt":"2025-04-22T02:30:48","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=938"},"modified":"2025-04-22T11:30:48","modified_gmt":"2025-04-22T02:30:48","slug":"how-to-determine-co-ownership-interest-ratio","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/how-to-determine-co-ownership-interest-ratio","title":{"rendered":"\u5171\u6709\u6301\u5206\u5272\u5408\u306e\u6700\u9069\u306a\u6c7a\u3081\u65b9\u306f\uff1f\u640d\u3092\u3057\u306a\u3044\u305f\u3081\u306e\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"<p><strong><span style=\"color: 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style=\"color: #b8312f;\">\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u307e\u305f\u3001\u8cc7\u91d1\u63f4\u52a9\u3092\u53d7\u3051\u3066\u8cfc\u5165\u3059\u308b\u5834\u5408<strong><u><span style=\"color: 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/04\/M3vmiE5htJxrwRTWk1COI2nNF-1739418517.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>1-1.\u4e0d\u52d5\u7523\u3092\u5171\u6709\u540d\u7fa9\u3067\u8cfc\u5165\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n<p>\u592b\u5a66\u3084\u89aa\u5b50\u3001\u5144\u5f1f\u3001\u53cb\u4eba\u540c\u58eb\u306a\u3069\u3001\u8907\u6570\u4eba\u3067<strong>\u5171\u6709\u540d\u7fa9\u306b\u3057\u3066\u4e0d\u52d5\u7523\u3092\u8cfc\u5165<\/strong>\u3059\u308b\u5834\u5408\u306f\u3001<strong>\u8ab0\u304c\u3069\u306e\u304f\u3089\u3044\u306e\u6301\u5206\u3092\u6240\u6709\u3059\u308b\u306e\u304b<\/strong>\u3092\u6c7a\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u969b\u3001\u4e00\u822c\u7684\u306b\u306f\u3001<strong><span style=\"color: #b8312f;\">\u8cfc\u5165\u8cc7\u91d1\u306e\u8ca0\u62c5\u5272\u5408\u306b\u5fdc\u3058\u305f\u6301\u5206\u5272\u5408<\/span><\/strong>\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<strong><span style=\"color: #2c82c9;\">2\u7ae0<\/span><\/strong>\u3067\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u3066\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3084\u3001\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u4e21\u89aa\u306a\u3069\u304b\u3089\u8cc7\u91d1\u63f4\u52a9\u3092\u53d7\u3051\u308b\u5834\u5408\u3082\u3001\u5171\u6709\u6301\u5206\u306e\u5272\u5408\u3092\u660e\u78ba\u306b\u3057\u305f\u3044\u3067\u3059\u3088\u306d\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3069\u3046\u3059\u3079\u304d\u304b\u3001<strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3067\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408<\/strong>\u306b\u3064\u3044\u3066\u306f<strong><span style=\"color: #2c82c9;\">3\u7ae0<\/span><\/strong>\u3001<strong>\u8cc7\u91d1\u63f4\u52a9\u3092\u53d7\u3051\u308b\u5834\u5408<\/strong>\u306b\u3064\u3044\u3066\u306f<strong><span style=\"color: #2c82c9;\">4\u7ae0<\/span><\/strong>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u305c\u3072\u3001\u3054\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>1-2. \u4e0d\u52d5\u7523\u306e\u5171\u6709\u6301\u5206\u3092\u76f8\u7d9a\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n<p><strong>\u4e0d\u52d5\u7523\u306e\u5171\u6709\u6301\u5206\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408<\/strong>\u3001<strong><span style=\"color: #b8312f;\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3084\u907a\u8a00\u66f8\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u6301\u5206\u5272\u5408\u3092\u6c7a\u3081\u308b<\/span><\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u907a\u8a00\u66f8\u304c\u6cd5\u7684\u306b\u6b63\u3057\u304f\u4f5c\u6210\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u30b1\u30fc\u30b9\u3084\u3001\u4e8b\u60c5\u306b\u3088\u308a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5f93\u308f\u305a\u306b\u907a\u7523\u5206\u5272\u304c\u3057\u305f\u3044\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306e\u6301\u5206\u5272\u5408\u306e\u6c7a\u3081\u65b9\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f<strong><span style=\"color: #2c82c9;\">5\u7ae0<\/span><\/strong>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/04\/5McZveWgHNw63pECmOhbqS8kt-1739418746.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2>2.\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u5171\u6709\u6301\u5206\u306e\u5272\u5408\u306f\u8ca0\u62c5\u5272\u5408\u3068\u540c\u3058\u5272\u5408\u306b\u3059\u308b\u306e\u304c\u4e00\u822c\u7684<\/h2>\n<p><strong>\u5171\u6709\u540d\u7fa9\u3067\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408<\/strong>\u3001\u4e00\u822c\u7684\u306b\u306f\u3001<strong><span style=\"color: #e25041;\">\u8cfc\u5165\u8cc7\u91d1\u306e\u8ca0\u62c5\u5272\u5408\u306b\u5fdc\u3058\u305f\u6301\u5206\u5272\u5408<\/span><\/strong>\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u7ae0\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>2-1. \u6301\u5206\u5272\u5408\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u6301\u5206\u5272\u5408\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u3001<strong><span style=\"color: #e25041;\">\u4e0d\u52d5\u7523\u8cfc\u5165\u8cc7\u91d1\u306e\u8ca0\u62c5\u984d\u306e\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30015,000\u4e07\u5186\u306e\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u3001\u592b\u304c3,000\u4e07\u5186\u3001\u59bb\u304c2,000\u4e07\u5186\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3001\u6301\u5206\u5272\u5408\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u6301\u5206\u5272\u5408 = \u8ca0\u62c5\u984d \u00f7 \u7dcf\u984d<\/p>\n<p class=\"attention-p\">\u592b: 3,000\u4e07\u5186 \u00f7 5,000\u4e07\u5186 = 60% (\u6301\u5206\u5272\u5408\u306f3\/5)<\/p>\n<p class=\"attention-p\">\u59bb: 2,000\u4e07\u5186 \u00f7 5,000\u4e07\u5186 = 40% (\u6301\u5206\u5272\u5408\u306f2\/5)<\/p>\n<\/div>\n<h3>2-2. \u8a08\u7b97\u3057\u3066\u5272\u308a\u5207\u308c\u306a\u304b\u3063\u305f\u5834\u5408<\/h3>\n<p>2-1\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u305f\u3068\u304d\u306b\u7aef\u6570\u304c\u51fa\u308b\u5834\u5408\u306b\u306f\u3001<strong>\u7aef\u6570\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u4ee3\u91d1\u304c5,400\u4e07\u5186\u3067\u3001\u592b\u306e\u8ca0\u62c5\u984d\u304c3,200\u4e07\u5186\u3001\u59bb\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u304c2,200\u4e07\u5186\u3060\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u592b\u5a66\u306e\u5171\u6709\u6301\u5206\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u6301\u5206\u5272\u5408 = \u8ca0\u62c5\u984d \u00f7 \u7dcf\u984d<\/p>\n<p class=\"attention-p\">\u592b: 3,200\u4e07\u5186 \u00f7 5,400\u4e07\u5186 = 0.59259\u2026\u00a0<\/p>\n<p class=\"attention-p\">\u59bb: 2,200\u4e07\u5186 \u00f7 5,400\u4e07\u5186 = 0.40740\u2026<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u6570\u5b57\u304c\u5272\u308a\u5207\u308c\u306a\u3044\u5834\u5408\u306f\u3001<strong>\u7aef\u6570\u3092\u8abf\u6574<\/strong>\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u5c0f\u6570\u70b9\u7b2c\u4e8c\u4f4d\u3092\u56db\u6368\u4e94\u5165\u3057\u3066\u30010.6\u306a\u3069\u3001\u5c0f\u6570\u70b9\u7b2c\u4e00\u4f4d\u307e\u3067\u306e\u5272\u5408\u306b\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001<strong>\u7aef\u6570\u306e\u8abf\u6574\u306e\u969b\u306b\u610f\u8b58\u3057\u305f\u3044\u306e\u304c\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u304b\u3069\u3046\u304b<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong><u>\u6301\u5206\u5272\u5408\u304c\u8ca0\u62c5\u984d\u3068\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7684\u306b\u306f\u3001\u7570\u306a\u308b\u5206\u306b\u3064\u3044\u3066\u306f\u5171\u6709\u8005\u9593\u3067\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b<\/u><\/strong>\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u592b\u306e\u6301\u5206\u5272\u5408\u30920.6\u3001\u59bb\u306e\u6301\u5206\u5272\u5408\u30920.4\u306b\u3059\u308b\u3068\u304d\u3001<strong>\u592b\u2192\u59bb\u3078\u5171\u6709\u6301\u5206\u306e\u7aef\u6570\u5206\u304c\u8d08\u4e0e\u3055\u308c\u305f<\/strong>\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f8b\u306e\u5834\u5408\u306b\u306f\u30015,300\u4e07\u5186 \u00d7 (<span style=\"font-size: 16px;\">60% \u2212\u00a0<\/span>\u7d0459.3%) \u2252 <span style=\"font-size: 17px; color: #111111;\">378,000<\/span>\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u306e\u91d1\u984d\u306f\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d8a\u3048\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u3001\u3053\u306e\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7aef\u6570\u306e\u8abf\u6574\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u8d08\u4e0e\u5206\u306e\u91d1\u984d\u304c\u8d08\u4e0e\u7a0e\u306e\u304b\u304b\u3089\u306a\u3044\u91d1\u984d\u306b\u53ce\u307e\u308b\u3088\u3046\u306b\u610f\u8b58\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>3.\u4f4f\u5b85\u30ed\u30fc\u30f3\u3067\u4e0d\u52d5\u7523\u3092\u5171\u6709\u540d\u7fa9\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u3066\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5171\u6709\u6301\u5206\u5272\u5408\u306e\u6c7a\u3081\u65b9\u304c\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u3053\u306e\u7ae0\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306e\u6301\u5206\u5272\u5408\u306e\u4e00\u822c\u7684\u306a\u6c7a\u3081\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/04\/G56HO3ohrfDebxSJ2a7ni41YA-1739418500.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-1. \u9023\u5e2f\u4fdd\u8a3c\u578b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3<\/h3>\n<p><strong>\u9023\u5e2f\u4fdd\u8a3c\u578b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3<\/strong>\u3068\u306f\u3001\u4e3b\u50b5\u52d9\u8005\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u9023\u5e2f\u4fdd\u8a3c\u4eba\u3068\u306a\u308b\u65b9\u5f0f\u3067\u3059\u3002\u4e3b\u50b5\u52d9\u8005\u306e\u5358\u72ec\u540d\u7fa9\u3067\u306e\u5951\u7d04\u3068\u306a\u308b\u305f\u3081\u3001<strong><span style=\"color: #b8312f;\">\u57fa\u672c\u7684\u306b\u9023\u5e2f\u4fdd\u8a3c\u4eba\u306b\u5171\u6709\u6301\u5206\u306f\u5b58\u5728\u3057\u307e\u305b\u3093<\/span><\/strong>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong><span style=\"color: #b8312f;\">\u9023\u5e2f\u4fdd\u8a3c\u4eba\u304c\u982d\u91d1\u3092\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u5e2f\u4fdd\u8a3c\u4eba\u304c\u51fa\u3057\u305f\u91d1\u984d\u5206\u306e\u5272\u5408\u304c\u3001\u9023\u5e2f\u4fdd\u8a3c\u4eba\u306e\u6301\u5206\u5272\u5408\u3068\u306a\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30015,000\u4e07\u5186\u306e\u4e0d\u52d5\u7523\u306b\u5bfe\u3057\u3066\u3001\u59bb\u304c500\u4e07\u5186\u3001\u592b\u304c500\u4e07\u5186\u306e\u982d\u91d1\u3092\u51fa\u3057\u3001\u6b8b\u308a\u306e4,000\u4e07\u5186\u3092\u592b\u304c\u30ed\u30fc\u30f3\u3068\u3057\u3066\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u6301\u5206\u5272\u5408\u306f\u3001\u592b\uff1a9\/10\u3001\u59bb\uff1a1\/10\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u9023\u5e2f\u4fdd\u8a3c\u578b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3067\u306f\u3001\u5171\u6709\u6301\u5206\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u4e3b\u50b5\u52d9\u8005\u306e\u6301\u5206\u5272\u5408\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>3-2. \u9023\u5e2f\u50b5\u52d9\u578b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3<\/h3>\n<p><strong>\u9023\u5e2f\u50b5\u52d9\u578b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3<\/strong>\u3068\u306f\u30011\u3064\u306e\u501f\u308a\u5165\u308c\u306b\u5bfe\u3057\u3066\u3001\u8907\u6570\u306e\u8005\u305d\u308c\u305e\u308c\u304c\u5168\u984d\u306e\u50b5\u52d9\u3092\u8ca0\u3046\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306b\u304a\u3051\u308b\u9023\u5e2f\u50b5\u52d9\u306e\u5834\u5408\u3001\u5171\u6709\u8005\u306e\u3046\u30611\u4eba\u304c\u4e3b\u50b5\u52d9\u8005\u3068\u306a\u308a\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u9023\u5e2f\u50b5\u52d9\u8005\u3068\u3057\u3066\u501f\u308a\u5165\u308c\u3092\u884c\u3044\u307e\u3059\u3002\u9023\u5e2f\u50b5\u52d9\u8005\u3082\u4e3b\u50b5\u52d9\u8005\u3068\u540c\u3058\u50b5\u52d9\u3092\u8ca0\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #b8312f;\">\u5404\u4eba\u306e\u8fd4\u6e08\u8ca0\u62c5\u5272\u5408\u306b\u5fdc\u3058\u3066\u6301\u5206\u5272\u5408\u3092\u6c7a\u3081\u308b\u306e\u304c\u4e00\u822c\u7684<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30015,000\u4e07\u5186\u306e\u4e0d\u52d5\u7523\u306b\u5bfe\u3057\u3066\u3001\u592b\u5a66\u30675,000\u4e07\u5186\u306e\u30ed\u30fc\u30f3\u3092\u7d44\u307f\u3001\u592b\u304c3,000\u4e07\u5186\u3092\u3001\u59bb\u304c2,000\u4e07\u5186\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u6301\u5206\u5272\u5408\u306f\u3001\u592b\uff1a3\/5\u3001\u59bb\uff1a2\/5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u9023\u5e2f\u50b5\u52d9\u578b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3067\u306f\u3001\u4e00\u822c\u7684\u306b\u5171\u6709\u8005\u306e\u8fd4\u6e08\u8ca0\u62c5\u5272\u5408\u3092\u5171\u6709\u6301\u5206\u5272\u5408\u306b\u3057\u307e\u3059\u3002<\/p>\n<h3>3-3. \u30da\u30a2\u30ed\u30fc\u30f3<\/h3>\n<p><strong>\u30da\u30a2\u30ed\u30fc\u30f3<\/strong>\u3068\u306f\u3001\u5171\u6709\u8005\u305d\u308c\u305e\u308c\u304c\u500b\u5225\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3068\u3044\u3046\u65b9\u5f0f\u3067\u3059\u3002\u30da\u30a2\u30ed\u30fc\u30f3\u3067\u306f\u3001\u4f8b\u3048\u3070\u50b5\u52d9\u8005\u304c\u592b\u3067\u3042\u308c\u3070\u59bb\u304c\u9023\u5e2f\u50b5\u52d9\u8005\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408<strong><span style=\"color: #b8312f;\">\u300c\u982d\u91d1\u306e\u8ca0\u62c5\u984d\uff0b\u8fd4\u6e08\u8ca0\u62c5\u5272\u5408\u306e\u984d\u300d\u3067\u6301\u5206\u5272\u5408\u3092\u6c7a\u3081\u308b\u306e\u304c\u4e00\u822c\u7684<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30015,000\u4e07\u306e\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u592b\u304c\u982d\u91d1\u3068\u30ed\u30fc\u30f3\u30673,500\u4e07\u5186\u3001\u59bb\u304c\u30ed\u30fc\u30f3\u30671,500\u4e07\u5186\u3092\u8ca0\u62c5\u3059\u308b\u3068\u3044\u3046\u5834\u5408\u306e\u6301\u5206\u5272\u5408\u306f\u3001\u592b\uff1a7\/10\u3001\u59bb\uff1a3\/10\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u30da\u30a2\u30ed\u30fc\u30f3\u3067\u306f\u3001\u4e00\u822c\u7684\u306b\u300c\u982d\u91d1\u306e\u8ca0\u62c5\u984d\uff0b\u8fd4\u6e08\u8ca0\u62c5\u5272\u5408\u306e\u984d\u300d\u3092\u898b\u3066\u3001\u6301\u5206\u5272\u5408\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<h2>4.\u8cc7\u91d1\u63f4\u52a9\u3068\u3057\u3066\u8d08\u4e0e\u3001\u501f\u5165\u3092\u53d7\u3051\u308b\u5834\u5408<\/h2>\n<p><strong>\u8cc7\u91d1\u63f4\u52a9<\/strong>\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u89aa\u65cf\u306a\u3069\u304b\u3089\u8d08\u4e0e\u3001\u501f\u5165\u3092\u53d7\u3051\u3066\u4e0d\u52d5\u7523\u3092\u5171\u6709\u540d\u7fa9\u3067\u8cfc\u5165\u3059\u308b\u3068\u3044\u3046\u5834\u5408\u3001\u305d\u306e\u8cc7\u91d1\u63f4\u52a9\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u984d\u306f\u3001<strong><span style=\"color: #b8312f;\">\u53d7\u3051\u53d6\u308a\u624b\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306b\u542b\u3081\u3066\u8a08\u4e0a\u3057\u3001\u5272\u5408\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u592b\u304c\u89aa\u304b\u30891,000\u4e07\u5186\u3092\u8d08\u4e0e\u3057\u3066\u3082\u3089\u3044\u3001\u305d\u308c\u3092\u542b\u3081\u3066\u592b\u304c3,000\u4e07\u5186\u3001\u59bb\u304c2,000\u4e07\u5186\u306e\u8ca0\u62c5\u5272\u5408\u3067\u30015,000\u4e07\u5186\u306e\u4e0d\u52d5\u7523\u3092\u5171\u6709\u540d\u7fa9\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u6301\u5206\u5272\u5408\u306f\u3001\u592b\uff1a3\/5\u3001\u59bb\uff1a2\/5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p class=\"attention-p\">\u203b\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u3053\u306e\u3088\u3046\u306b\u8cc7\u91d1\u63f4\u52a9\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u3082\u3001\u63f4\u52a9\u984d\u306f<strong>\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\">\u4f8b\u3048\u3070\u3001\u89aa\u304b\u30891,000\u4e07\u5186\u306e\u8cc7\u91d1\u63f4\u52a9\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\">\u3053\u308c\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8cc7\u91d1\u63f4\u52a9\u3092\u300c\u8d08\u4e0e\u300d\u3067\u306f\u306a\u304f\u300c\u501f\u5165\u300d\u3068\u3057\u3066\u6271\u3044\u3001\u501f\u7528\u66f8\u3092\u4f5c\u6210\u3057\u3066\u8fd4\u6e08\u5951\u7d04\u3092\u4ea4\u308f\u3059\u65b9\u6cd5\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"color: #333333;\">\u307e\u305f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u3001\u81ea\u5206\u306e\u5c45\u4f4f\u7528\u306e\u4f4f\u5b85\u5bb6\u5c4b\u306e\u65b0\u7bc9\u3001\u53d6\u5f97\u307e\u305f\u306f\u5897\u6539\u7bc9\u306a\u3069\u306e\u5bfe\u4fa1\u306b\u3042\u3066\u308b\u305f\u3081\u306e\u91d1\u92ad\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001<\/span>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u307e\u3067\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u4ee5\u4e0b\u306eURL\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p class=\"attention-p\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #2c82c9;\">No.4508\u3000\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/span><\/a><\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u89aa\u65cf\u306a\u3069\u304b\u3089\u306e\u8cc7\u91d1\u63f4\u52a9\u306f\u3001\u63f4\u52a9\u3092\u53d7\u3051\u305f\u4eba\u7269\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306b\u542b\u3081\u3066\u6301\u5206\u5272\u5408\u3092\u6c7a\u5b9a\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8d08\u4e0e\u984d\u304c\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>5.\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/h2>\n<p><strong>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/strong>\u306b\u306f\u3001<strong><span style=\"color: #b8312f;\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5f93\u3046\u304b\u3001\u3042\u308b\u3044\u306f\u6cd5\u7684\u306b\u6709\u52b9\u306a\u907a\u8a00\u66f8\u304c\u3042\u308c\u3070\u3001\u6301\u5206\u5272\u5408\u3082\u305d\u308c\u306b\u5f93\u3046\u306e\u304c\u4e00\u822c\u7684<\/span><\/strong>\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e8b\u60c5\u306b\u3088\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3084\u907a\u8a00\u66f8\u306b\u5f93\u308f\u305a\u306b\u907a\u7523\u5206\u5272\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u3066\u5171\u6709\u8005\u306e\u9593\u3067\u6301\u5206\u5272\u5408\u3092\u8a71\u3057\u5408\u3063\u3066\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>5-1.\u907a\u8a00\u66f8\u306b\u5f93\u3046\u5834\u5408<\/h3>\n<p><strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u66f8\u3092\u6b8b\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u907a\u8a00\u66f8\u304c\u6cd5\u7684\u306b\u6709\u52b9\u3067\u3001\u304b\u3064\u6301\u5206\u5272\u5408\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u304c\u3042\u3063\u305f\u5834\u5408<\/strong>\u306b\u306f\u3001\u57fa\u672c\u7684\u306b<span style=\"color: #b8312f;\"><strong>\u305d\u306e\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u306b\u5f93\u3063\u3066\u907a\u7523\u306e\u5171\u6709\u6301\u5206\u5272\u5408\u3092\u6c7a\u5b9a\u3057\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u660e\u3089\u304b\u306b\u4e0d\u516c\u5e73\u306a\u914d\u5206\u306b\u306a\u3063\u3066\u3044\u305f\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u6700\u4f4e\u9650\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u907a\u7559\u5206\u304c\u4fb5\u5bb3\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001<strong>\u907a\u7559\u5206\u306e\u8acb\u6c42<\/strong>\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u907a\u7559\u5206\u306f\u907a\u8a00\u3088\u308a\u3082\u5f37\u3044\u52b9\u529b\u3092\u6301\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u512a\u5148\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u306f\u5171\u6709\u8005\u306e\u9593\u3067\u5354\u8b70\u3057\u3001\u65b0\u3057\u3044\u907a\u7523\u5206\u5272\u306e\u5272\u5408\u306b\u5247\u3063\u3066\u3001\u6301\u5206\u5272\u5408\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>5-2.\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5f93\u3046\u5834\u5408<\/h3>\n<p><strong>\u907a\u8a00\u66f8\u306a\u3069\u304c\u306a\u3044\u5834\u5408<\/strong>\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u3001<strong><span style=\"color: #b8312f;\">\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u57fa\u3065\u3044\u3066\u6301\u5206\u5272\u5408\u3092\u6c7a\u5b9a\u3059\u308b<\/span><\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u3068\u5b502\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u6301\u5206\u5272\u5408\u306f50% (1\/2) \u3001\u5b50\u306e\u6301\u5206\u5272\u5408\u306f25% (1\/4) \u305a\u3064\u3068\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>5-3.\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u5834\u5408<\/h3>\n<p><strong>\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u306b\u554f\u984c\u304c\u3042\u3063\u305f\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5f93\u308f\u305a\u306b\u907a\u7523\u5206\u5272\u3092\u3057\u305f\u3044\u5834\u5408<\/strong>\u3001<strong><span style=\"color: #b8312f;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u8a71\u3057\u5408\u3044\u3001\u6301\u5206\u5272\u5408\u3092\u6c7a\u5b9a\u3059\u308b<\/span><\/strong>\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u76f8\u7d9a\u914d\u5206\u3092\u8a71\u3057\u5408\u3044\u306e\u4e0a\u3067\u6c7a\u3081\u308b\u65b9\u6cd5\u3092<strong>\u907a\u7523\u5206\u5272\u5354\u8b70<\/strong>\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u5171\u6709\u6301\u5206\u306e\u907a\u7523\u304c\u3042\u308b\u5834\u5408\u3001\u5354\u8b70\u3092\u884c\u3046\u969b\u306b\u306f\u3001<strong>\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u53c2\u52a0\u3057\u3066\u5354\u8b70\u3092\u884c\u3046\u3053\u3068\u3001\u307e\u305f\u3001\u5354\u8b70\u306e\u7d50\u679c\u3092\u66f8\u985e\u306b\u6b8b\u3059\u3053\u3068<\/strong>\u306f\u5fc5\u305a\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"color: 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