{"id":1287,"date":"2022-12-20T00:00:00","date_gmt":"2022-12-19T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e4%b8%8a%e5%a0%b4%e6%a0%aa%e5%bc%8f%e7%ad%89%e3%81%ae%e7%89%a9%e7%b4%8d"},"modified":"2025-04-03T13:08:36","modified_gmt":"2025-04-03T04:08:36","slug":"butsuno-kabushiki","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/butsuno-kabushiki","title":{"rendered":"\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7269\u7d0d"},"content":{"rendered":"<p>\u6628\u5e74\u3001\u30b3\u30ed\u30ca\u798d\u3067\u682a\u4fa1\u304c\u4e71\u9ad8\u4e0b\u3057\u305f\u3053\u3068\u306f\u8a18\u61b6\u306b\u65b0\u3057\u3044\u3068\u3053\u308d\u3067\u3059\u3002\u65e5\u7d4c\u5e73\u5747\u682a\u4fa1\u304c\u4e0a\u6607\u3057\u3066\u3044\u3066\u3082\u3001\u500b\u5225\u9298\u67c4\u3067\u307f\u308b\u3068\u5024\u4e0b\u304c\u308a\u3057\u3066\u3044\u308b\u682a\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u7533\u544a\u671f\u9650\u306e\u6642\u671f\u3068\u76f8\u7d9a\u3059\u308b\u9298\u67c4\u306b\u3088\u3063\u3066\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7269\u7d0d\uff08\u3076\u3064\u306e\u3046\uff09\u3068\u3044\u3046\u9078\u629e\u3082\u691c\u8a0e\u306e\u4f59\u5730\u304c\u3042\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kyushu-and-okinawa\/#fukuoka\">\u798f\u5ca1\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3068\u7269\u7d0d\u5236\u5ea6\u306e\u6982\u8981<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306f\u91d1\u92ad\u3067\u4e00\u62ec\u7d0d\u4ed8\u304c\u539f\u5247\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u3001\u91d1\u92ad\u3067\u306e\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u7d0d\u4ed8\u8005\u304c\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3001\u62c5\u4fdd\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5e74\u8ce6\uff08\u306d\u3093\u3077\uff09\u3067\u7d0d\u3081\u308b\u3053\u3068\uff08\u5ef6\u7d0d\uff09\u304c\u3067\u304d\u307e\u3059\u3002\u203b\u5ef6\u7d0d\u671f\u9593\u4e2d\u306f\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u3082\u91d1\u92ad\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u7533\u8acb\u304a\u3088\u3073\u66f8\u985e\u63d0\u51fa\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u76f8\u7d9a\u8ca1\u7523\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u7269\u7d0d\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">2.\u4e0a\u5834\u682a\u5f0f\u306e\u682a\u4fa1\u4e0b\u843d\u306b\u6709\u52b9<\/h2>\n<div class=\"ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/butsuno-kabushiki1.png\" alt=\"\u682a\u4fa1\u30a4\u30e1\u30fc\u30b8\" width=\"296\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u305d\u308c\u3067\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u3092\u7269\u7d0d\u3059\u308b\u5834\u5408\u3001\u56fd\u306f\u3069\u306e\u6642\u70b9\u306e\u682a\u4fa1\u3067\u5f15\u304d\u53d6\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u4e00\u8a00\u3067\u3044\u3048\u3070\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306e\u682a\u4fa1\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff09\u3067\u3059\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u682a\u4fa1\u304c\u4e0b\u304c\u3063\u305f\u4e0a\u5834\u682a\u5f0f\u3067\u3042\u3063\u3066\u3082\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6642\u4fa1\u3067\u7269\u7d0d\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306e\u682a\u4fa1\u304c\u58f2\u5374\u3059\u308b\u5834\u5408\u306e\u624b\u53d6\u984d\u3088\u308a\u9ad8\u3051\u308c\u3070\u3001\u7269\u7d0d\u304c\u6709\u5229\u3067\u3059\uff08\u682a\u4fa1\u304c\u4e0a\u304c\u3063\u305f\u5834\u5408\u306f\u3001\u58f2\u5374\u3057\u3066\u76f8\u7d9a\u7a0e\u5206\u306e\u307f\u652f\u6255\u3046\u65b9\u304c\u6709\u5229\u306b\u306a\u308a\u307e\u3059\uff09\u3002<\/p>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/kabushiki-hyoka\/\">\u4e0a\u5834\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1<\/a>\u300d<\/div>\n<h2 class=\"f clearfix mt30\">3.\u4e0a\u5834\u682a\u5f0f\u306b\u542b\u307f\u76ca\u304c\u3042\u308b\u5834\u5408<\/h2>\n<p>\u4e0a\u5834\u682a\u5f0f\u3092\u58f2\u5374\u305b\u305a\u306b\u7269\u7d0d\u3092\u3059\u308c\u3070\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n\u500b\u4eba\u304c\u7269\u7d0d\u3092\u3059\u308b\u5834\u5408\u3001\u7269\u7d0d\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u76f8\u7d9a\u7a0e\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u4fa1\u984d<span class=\"f-pink\">\u203b<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><span class=\"f-pink\">\u203b<\/span>\u00a0\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u306e\u306f\u3001\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u3082\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u91d1\u984d\u307e\u3067\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u76f8\u7d9a\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u306e\u58f2\u5374\u6642\u4fa1\u304c5,000\u4e07\u5186\u306e\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u53d6\u5f97\u4fa1\u984d\uff08\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u306e\u8cfc\u5165\u4fa1\u984d\u3092\u5f15\u304d\u7d99\u304e\u307e\u3059\uff09\u304c3,000\u4e07\u5186\u306e\u682a\u5f0f\u3092\u58f2\u8cb7\u53d6\u5f15\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u58f2\u5374\u76ca2,000\u4e07\u5186\u306b\u5bfe\u3057\u3001\u901a\u5e38\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u5834\u5408\u3001\u76f8\u7d9a\u6642\u306e\u682a\u4fa1\u3068\u7269\u7d0d\u6642\u306e\u682a\u4fa1\u304c\u540c\u984d\u306e5,000\u4e07\u5186\u3067\u3042\u3063\u3066\u3082\u3001\u3082\u3068\u3082\u3068\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u5b89\u304f\u3001\u542b\u307f\u76ca\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u3092\u7269\u7d0d\u3057\u305f\u65b9\u304c\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u304c\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<h2 class=\"mt30\">4.\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7269\u7d0d\u624b\u7d9a<\/h2>\n<p>\u7269\u7d0d\u5236\u5ea6\u306b\u306f\u8981\u4ef6\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u3001\u305d\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">\u7269\u7d0d\u306e\u8981\u4ef6<\/h3>\n<ol class=\"mt10\">\n<li>\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u3082\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u3068\u3059\u308b\u4e8b\u7531\u304c\u3042\u308a\u304b\u3064\u305d\u306e\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306f\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u306e\u8ab2\u7a0e\u4fa1\u683c\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u76f8\u7d9a\u8ca1\u7523\u306e\u3046\u3061\u3001\u7269\u7d0d\u3067\u304d\u308b\u8ca1\u7523\u304a\u3088\u3073\u305d\u306e\u8ca1\u7523\u306e\u9806\u4f4d\u5185\u306e\u3082\u306e\u3067\u3001\u305d\u306e\u6240\u5728\u304c\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u3053\u3068<\/li>\n<\/ol>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003<\/span>\u3010\u56fd\u7a0e\u5e81\u3011<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/20180405-01.pdf\" class=\"green\" target=\"_blank\" rel=\"nofollow noopener\">\u7269\u7d0d\u3067\u304d\u308b\u8ca1\u7523\u306e\u9806\u4f4d\u3068\u8ca1\u7523\u306e\u7bc4\u56f2\u304c\u5909\u308f\u308a\u307e\u3057\u305f<\/a>\u300d<\/div>\n<p>\u3053\u306e\u3046\u3061\u3001\u91d1\u92ad\u7d0d\u4ed8\u56f0\u96e3\u4e8b\u7531\u306e\u5224\u5b9a\u306f\u3001\u76f8\u7d9a\u4eba\u3054\u3068\u306b\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u591a\u984d\u306e\u9810\u8caf\u91d1\u304c\u3042\u3063\u3066\u3082\u3001\u907a\u7523\u5206\u5272\u306e\u7d50\u679c\u6b21\u7b2c\u3067\u7269\u7d0d\u306e\u53ef\u5426\u306b\u5f71\u97ff\u304c\u51fa\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6709\u5229\u306a\u7d0d\u4ed8\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u306b\u306f\u3001\u5341\u5206\u306a\u691c\u8a0e\u3068\u65e9\u3081\u306e\u5bfe\u7b56\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7269\u7d0d\u624b\u7d9a\u66f8\u985e\u306e\u7533\u8acb\u3068\u8a31\u53ef\u304c\u4e0b\u308a\u308b\u307e\u3067\u306b\u306f\u3001\u6570\u30ab\u6708\u306e\u6e96\u5099\u671f\u9593\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u7269\u7d0d\u8a31\u53ef\u304c\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30896\u65e5\u4ee5\u5185\u306b\u56fd\u3078\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u624b\u7d9a\u304c\u6c42\u3081\u3089\u308c\u3001\u671f\u65e5\u4ee5\u5185\u306b\u624b\u7d9a\u304c\u5b8c\u4e86\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">5.\u304a\u308f\u308a\u306b<\/h2>\n<p><img decoding=\"async\" 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