{"id":1338,"date":"2022-12-31T00:00:00","date_gmt":"2022-12-30T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/nisa%e5%8f%a3%e5%ba%a7%e3%81%ae%e7%9b%b8%e7%b6%9a-%ef%bd%9e%e4%bf%9d%e6%9c%89%e3%81%97%e3%81%9f%e3%81%be%e3%81%be%e4%ba%a1%e3%81%8f%e3%81%aa%e3%81%a3%e3%81%9f%e5%a0%b4%e5%90%88%e3%81%ae%e6%89%8b"},"modified":"2025-04-03T13:08:18","modified_gmt":"2025-04-03T04:08:18","slug":"nisa-sozoku","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/nisa-sozoku","title":{"rendered":"NISA\u53e3\u5ea7\u306e\u76f8\u7d9a \uff5e\u4fdd\u6709\u3057\u305f\u307e\u307e\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u624b\u7d9a\u304d"},"content":{"rendered":"

\u4ee4\u548c5\uff082023\uff09\u5e74\u7a0e\u5236\u6539\u6b63\u3067NISA\u5236\u5ea6\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u3001\u3055\u3089\u306b\u5229\u7528\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u975e\u8ab2\u7a0e\u4fdd\u6709\u671f\u9593\u304c\u7121\u671f\u9650\u5316\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u4eca\u5f8c\u306f20\u5e74\u4ee5\u4e0a\u306e\u9577\u671f\u904b\u7528\u3092\u884c\u3046\u65b9\u306e\u5897\u52a0\u304c\u898b\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n

\u305d\u3053\u3067\u6c17\u306b\u306a\u308b\u306e\u304c\u3001\u3082\u3057NISA\u53e3\u5ea7\u3092\u4fdd\u6709\u3057\u305f\u307e\u307e\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306e\u65b9\u306f\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002
\n\u76f8\u7d9a\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n

\u798f\u5ca1\u4e8b\u52d9\u6240<\/a><\/p>\n

\n

1.\u305d\u3082\u305d\u3082NISA\u3068\u306f\uff1f \u65b0\u5236\u5ea6\u3067\u3069\u3053\u304c\u5909\u308f\u308b\uff1f<\/h2>\n

NISA\u3068\u306f\u3001\u5c11\u984d\u304b\u3089\u6295\u8cc7\u3092\u884c\u3046\u305f\u3081\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u500b\u4eba\u304c\u958b\u304f\u3053\u3068\u306e\u3067\u304d\u308b\u8a3c\u5238\u53e3\u5ea7\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n

\u4e00\u822c\u53e3\u5ea7\u3084\u7279\u5b9a\u53e3\u5ea7\u3067\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u3092\u58f2\u5374\u3057\u3066\u5f97\u305f\u5229\u76ca\u3084\u914d\u5f53\u7b49\u306b\u306f\u3001\u672c\u676520.315\uff05\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001NISA\u53e3\u5ea7\u3067\u6295\u8cc7\u304b\u3089\u5f97\u3089\u308c\u305f\u5229\u76ca\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002
\n\u3064\u307e\u308a\u7a0e\u91d1\u3092\u304b\u3051\u306a\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n

\u300c\u5bb6\u8a08\u306e\u5b89\u5b9a\u7684\u306a\u8cc7\u7523\u5f62\u6210\u306e\u652f\u63f4\u300d\u3068\u300c\u6210\u9577\u8cc7\u91d1\u306e\u4f9b\u7d66\u300d\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u653f\u5e9c\u304c2014\u5e74\u306b\u5c0e\u5165\u3057\u305f\u3057\u304f\u307f\u3067\u3059\u3002<\/p>\n

NISA\u306f\u7a0e\u5236\u6539\u6b63\u3067\u3069\u3053\u304c\u5909\u308f\u308b\uff1f<\/h3>\n

\u3053\u306eNISA\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u3067\u5927\u5e45\u306a\u898b\u76f4\u3057\u304c\u3042\u308a\u307e\u3057\u305f\u3002
\n\u65bd\u884c\u3055\u308c\u308b\u4ee4\u548c6\uff082024\uff09\u5e74\u304b\u3089\u306f\u3001NISA\u53e3\u5ea7\u304c\u3088\u308a\u4f7f\u3044\u3084\u3059\u304f\u306a\u308b\u3082\u306e\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u6539\u6b63\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n
<\/th>\n\u6539\u6b63\u524d\uff082023\u5e7412\u6708\u307e\u3067\uff09<\/th>\n\u6539\u6b63\u5f8c\uff082024\u5e741\u6708\u304b\u3089\uff09<\/th>\n<\/tr>\n
\u975e\u8ab2\u7a0e\u4fdd\u6709\u671f\u9593<\/th>\n\u3064\u307f\u305f\u3066NISA\uff1a\u6700\u957720\u5e74\u9593
\n\u4e00\u822cNISA\uff1a\u6700\u95775\u5e74\u9593<\/td>\n		\u7121\u671f\u9650\u5316<\/td>\n<\/tr>\n
\u53e3\u5ea7\u958b\u8a2d\u671f\u9593<\/th>\n\u3064\u307f\u305f\u3066NISA\uff1a2042\u5e74\u307e\u3067
\n\u4e00\u822cNISA\uff1a2028\u5e74\u307e\u3067<\/td>\n		\u6052\u4e45\u5316<\/td>\n<\/tr>\n
\u4e21\u5236\u5ea6\u306e\u4f75\u7528<\/th>\n\u4f75\u7528\u4e0d\u53ef<\/td>\n\u4f75\u7528\u53ef\u80fd<\/td>\n<\/tr>\n
\u5e74\u9593\u6295\u8cc7\u67a0<\/th>\n\u3064\u307f\u305f\u3066NISA\uff1a\u5e74\u959340\u4e07\u5186\u307e\u3067
\n\u4e00\u822cNISA\uff1a\u5e74\u9593120\u4e07\u5186\u307e\u3067<\/td>\n		\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0\uff1a\u5e74\u9593120\u4e07\u5186
\n\u6210\u9577\u6295\u8cc7\u67a0\uff1a\u5e74\u9593240\u4e07\u5186
\n\u5408\u8a08\u6700\u5927\u5e74\u9593360\u4e07\u5186\u307e\u3067\u6295\u8cc7\u304c\u53ef\u80fd<\/td>\n<\/tr>\n
\u975e\u8ab2\u7a0e\u4fdd\u6709\u9650\u5ea6\u984d<\/th>\n\u3064\u307f\u305f\u3066NISA\uff1a800\u4e07\u5186\u307e\u3067
\n\u4e00\u822cNISA\uff1a600\u4e07\u5186\u307e\u3067<\/td>\n		\u5168\u4f53\u30671,800\u4e07\u5186\u307e\u3067
\n\u3053\u306e\u3046\u3061\u6210\u9577\u6295\u8cc7\u67a0\u306f1,200\u4e07\u5186\u307e\u3067\u58f2\u5374\u5f8c\u306e\u6295\u8cc7\u67a0\u518d\u5229\u7528\u304c\u53ef\u80fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u305d\u308c\u3067\u306f\u3001\u3082\u3057NISA\u53e3\u5ea7\u3092\u6b8b\u3057\u3066\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306e\u65b9\u306b\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3084\u624b\u7d9a\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304b\u3092\u6b21\u306e\u9805\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

2.NISA\u53e3\u5ea7\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/h2>\n
\"NISA\u53e3\u5ea7\u3000\u4ea1\u304f\u306a\u3063\u305f\u969b\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\"<\/div>\n

NISA\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u307e\u307e\u306b\u3057\u3066\u3044\u3066\u306f\u3001\u58f2\u5374\u3057\u305f\u308a\u3001\u914d\u5f53\u91d1\u30fb\u5206\u914d\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

    \n
  • \u76f8\u7d9a\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u4ee5\u5f8c\u306b\u9045\u6ede\u306a\u304f\u3001\u91d1\u878d\u6a5f\u95a2\u3078\u300c\u975e\u8ab2\u7a0e\u53e3\u5ea7\u958b\u8a2d\u8005\u6b7b\u4ea1\u5c4a\u51fa\u66f8\u300d\u7b49\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b<\/li>\n
  • NISA\u53e3\u5ea7\u5185\u306e\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u7b49\u3092\u76f8\u7d9a\u4eba\u306e\u53e3\u5ea7\u3078\u79fb\u7ba1\u3059\u308b\u5834\u5408\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u300c\u76f8\u7d9a\u4e0a\u5834\u682a\u5f0f\u7b49\u79fb\u7ba1\u4f9d\u983c\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b<\/li>\n<\/ul>\n

    \u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba\u306eNISA\u53e3\u5ea7\u3068\u76f8\u7d9a\u4eba\u306e\u7279\u5b9a\u53e3\u5ea7\u306f\u3001\u5fc5\u305a\u540c\u4e00\u306e\u91d1\u878d\u6a5f\u95a2<\/span>\u3068\u3057\u307e\u3059\u3002
    \n\u307e\u305f\u3001\u540c\u4e00\u9298\u67c4\u306e\u682a\u5f0f\u7b49\u306f\u3001\u7279\u5b9a\u53e3\u5ea7\u3068\u4e00\u822c\u53e3\u5ea7\u3068\u306b\u5206\u3051\u3066\u306e\u79fb\u7ba1\u304c\u3067\u304d\u307e\u305b\u3093<\/span>\u3002\u540c\u4e00\u306e\u53e3\u5ea7\u306b\u79fb\u7ba1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

    3.NISA\u53e3\u5ea7\u306e\u76f8\u7d9a\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u30444\u3064\u306e\u3053\u3068<\/h2>\n

    3-1.\u542b\u307f\u76ca\u3092\u3082\u3064NISA\u5546\u54c1\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044<\/h3>\n

    \u76f8\u7d9a\u767a\u751f\u6642\u307e\u3067\u306e\u542b\u307f\u76ca\u306f\u3001\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/span><\/p>\n

    \u3064\u307e\u308a\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304cNISA\u53e3\u5ea7\u3067\u6295\u8cc7\u3057\u305f\u5546\u54c1\u306e\u53d6\u5f97\u4fa1\u984d\u3088\u308a\u76f8\u7d9a\u767a\u751f\u65e5\u306e\u6642\u4fa1\u304c\u5927\u304d\u3044\u5834\u5408\u3001\u305d\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u307e\u3067\u306e\u5dee\u984d\u5229\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n

    3-2.\u76f8\u7d9a\u3057\u305f\u6295\u8cc7\u5546\u54c1\u3092\u975e\u8ab2\u7a0e\u306e\u307e\u307e\u6301\u3061\u7d9a\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/h3>\n

    \u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u6642\u70b9\u3067\u88ab\u76f8\u7d9a\u4eba\u306eNISA\u53e3\u5ea7\u306f\u7d42\u4e86\u3057\u3001\u76f8\u7d9a\u4eba\u306e\u4e00\u822c\u53e3\u5ea7\u307e\u305f\u306f\u7279\u5b9a\u53e3\u5ea7\u306b\u76f8\u7d9a\u6642\u306e\u6642\u4fa1\u3067\u79fb\u7ba1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

    \u3057\u305f\u304c\u3063\u3066\u3001NISA\u53e3\u5ea7\u306e\u6295\u8cc7\u5546\u54c1\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u76f8\u7d9a\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u542b\u307f\u76ca\u306b\u306f\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u975e\u8ab2\u7a0e\u306e\u307e\u307e\u6301\u3061\u7d9a\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/span>\u3002
    \n\u306a\u304a\u3001NISA\u4ee5\u5916\u306e\u4ed6\u306e\u6295\u8cc7\u5546\u54c1\u3082\u540c\u69d8\u3067\u3059\u3002<\/p>\n

    \u305f\u3068\u3048\u76f8\u7d9a\u4eba\u306e\u65b9\u304cNISA\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u3044\u3066\u3082\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u7b49\u306fNISA\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/span>\u3002<\/p>\n

    3-3.\u4ea1\u304f\u306a\u3063\u305f\u65e5\u4ee5\u964d\u306b\u53d7\u3051\u53d6\u3063\u305f\u914d\u5f53\u91d1\u7b49\u306b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u308b<\/h3>\n

    \u4ea1\u304f\u306a\u3063\u305f\u65e5\u4ee5\u964d\u306b\u53d7\u3051\u53d6\u3063\u305f\u914d\u5f53\u91d1\u3084\u5206\u914d\u91d1\u306f\u3001\u975e\u8ab2\u7a0e\u306b\u306f\u306a\u308a\u307e\u305b\u3093<\/span>\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6240\u5f97\u7a0e\u30fb\u5730\u65b9\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n

    3-4.NISA\u53e3\u5ea7\u306e\u6295\u8cc7\u5546\u54c1\u3092\u76f8\u7d9a\u4eba\u304c\u5f15\u304d\u7d99\u3050\u969b\u306e\u53d6\u5f97\u4fa1\u984d\uff1d\u76f8\u7d9a\u767a\u751f\u6642\u306e\u6642\u4fa1<\/h3>\n

    \u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u542b\u3081\u308bNISA\u306e\u6642\u4fa1\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

    \u4e00\u822c\u7684\u306b\u76f8\u7d9a\u3067\u306f\u3001\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u65e5\u3084\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u969b\u306e\u4fa1\u984d\u304c\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002
    \n\u305f\u3060\u3057\u3001NISA\u53e3\u5ea7\u304b\u3089\u53d7\u5165\u308c\u305f\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u65e5\u306f\u3001\u76f8\u7d9a\u767a\u751f\u65e5<\/span>\u3068\u306a\u308a\u3001\u53d6\u5f97\u4fa1\u984d\u306f\u76f8\u7d9a\u767a\u751f\u65e5\u306e\u6642\u4fa1<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

    \u3064\u307e\u308a\u3001\u76f8\u7d9a\u4eba\u304c\u65b0\u305f\u306b\u3053\u308c\u3089\u306e\u682a\u5f0f\u7b49\u3092\u8cfc\u5165\u3057\u305f\u5f62\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

    \u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u6c42\u3081\u65b9<\/h4>\n

    \u306a\u304a\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024\u306a\u3069\u3001\u4ee5\u4e0b4\u3064\u306e\u4fa1\u683c\u306e\u306a\u304b\u304b\u3089\u6700\u3082\u4f4e\u3044\u91d1\u984d<\/span>\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

      \n
    1. \u76f8\u7d9a\u958b\u59cb\u65e5\uff08\u4ea1\u304f\u306a\u3063\u305f\u65e5\uff09\u306e\u7d42\u5024<\/li>\n
    2. \u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u5f53\u6708\u306e\u7d42\u5024\u306e\u6708\u5e73\u5747\u984d<\/li>\n
    3. \u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u524d\u6708\u306e\u7d42\u5024\u306e\u6708\u5e73\u5747\u984d<\/li>\n
    4. \u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u524d\u3005\u6708\u306e\u7d42\u5024\u306e\u6708\u5e73\u5747\u984d<\/li>\n<\/ol>\n

      2\uff5e4\u306f\u3001\u305d\u306e\u6708\u306e\u3059\u3079\u3066\u306e\u53d6\u5f15\u65e5\uff08\u53d6\u5f15\u6240\u306e\u55b6\u696d\u65e5\uff09\u306e\u3001\u7d42\u5024\u306e\u5e73\u5747\u5024\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n

      4.\u304a\u308f\u308a\u306b<\/h2>\n

      \u304b\u3057\u3053\u304fNISA\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u5b89\u5b9a\u7684\u306a\u8ca1\u7523\u5f62\u6210\u3092\u884c\u3044\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u3092\u6709\u5229\u306b\u9032\u3081\u3089\u308c\u308b\u3088\u3046\u6e96\u5099\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n

      <\/p>\n","protected":false},"excerpt":{"rendered":"

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