{"id":19040,"date":"2015-10-05T10:39:26","date_gmt":"2015-10-05T01:39:26","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=19040"},"modified":"2024-08-08T15:01:04","modified_gmt":"2024-08-08T06:01:04","slug":"average-taxation-tax-saving","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/19040\/","title":{"rendered":"\u5e73\u5747\u8ab2\u7a0e\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u7bc0\u7a0e\u5bfe\u7b56\u306b\u5f79\u7acb\u3066\u3088\u3046\uff01"},"content":{"rendered":"

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\u8ab2\u7a0e\u7dcf\u6240\u5f97\u306f\u3001\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7a0e\u7387\u304c\u5909\u308f\u308b\u7d2f\u9032\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u7d2f\u9032\u7a0e\u7387\u306b\u306f\u3001\u5358\u7d14\u7d2f\u9032\u8ab2\u7a0e\u3068\u3044\u3063\u3066\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u5168\u4f53\u306b\u7a0e\u7387\u3092\u4e57\u3058\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u3092\u4f55\u6bb5\u968e\u304b\u306b\u5206\u3051\u3066\u8ab2\u7a0e\u3059\u308b\u300c\u8d85\u904e\u7d2f\u9032\u7a0e\u7387<\/b>\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u300c\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u300d\u3067\u306f\u3001\u8ab2\u7a0e\u6240\u5f97<\/a>\u306e\u6d6e\u304d\u6c88\u307f\u304c\u6fc0\u3057\u3044\u696d\u7a2e\u3084\u8077\u7a2e\u306e\u5834\u5408\u306f\u3001\u8907\u6570\u5e74\u3067\u898b\u308c\u3070\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u3053\u3046\u3057\u305f\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u81e8\u6642\u6240\u5f97\u306a\u3069\u3082\u542b\u3081\u53ce\u5165\u304c\u6025\u306b\u5897\u3048\u305f\u5834\u5408\u3084\u5909\u52d5\u304c\u6fc0\u3057\u3044\u65b9\u306b\u5bfe\u3059\u308b\u8abf\u6574\u63aa\u7f6e<\/b>\u3068\u3057\u3066\uff62\u5e73\u5747\u8ab2\u7a0e<\/b>\uff63\u3068\u3044\u3046\u8ab2\u7a0e\u65b9\u6cd5\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u3053\u306e\uff62\u5e73\u5747\u8ab2\u7a0e\uff63\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u7387\u306e\u5834\u5408<\/h2>\n

\u3042\u308b\u5e74\u306e\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u304c340\u4e07\u5186\u3067\u7fcc\u5e74\u304c40\u4e07\u5186\u306e\u4eba\u3001\u3042\u308b\u5e74\u306e\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u304c190\u4e07\u5186\u3067\u7fcc\u5e74\u304c190\u4e07\u5186\u306e\u4eba\u3067\u306f\u30012\u5e74\u9593\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/a>\u306e\u5408\u8a08\u306f\u540c\u3058380\u4e07\u5186\u3067\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u6240\u5f97\u7a0e\u984d\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u524d\u8005\u306f25\u4e072500\u5186\u30682\u4e07\u3067\u5408\u8a0827\u4e07\u51862500\u5186\u3001\u5f8c\u8005\u306f\u5404\u5e749\u4e075000\u5186\u306a\u306e\u306719\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t
\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/th>\u7a0e\u7387 <\/th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n
195 \u4e07\u5186\u4ee5\u4e0b <\/td>5%<\/td>0 \u5186<\/td>\n<\/tr>\n
195 \u4e07\u5186\u3092\u8d85\u3048 330 \u4e07\u5186\u4ee5\u4e0b<\/td>10%<\/td>97,500 \u5186<\/td>\n<\/tr>\n
330 \u4e07\u5186\u3092\u8d85\u3048 695 \u4e07\u5186\u4ee5\u4e0b <\/td>20%<\/td>427,500 \u5186<\/td>\n<\/tr>\n
695 \u4e07\u5186\u3092\u8d85\u3048 900 \u4e07\u5186\u4ee5\u4e0b<\/td>23\uff05<\/td>636,000 \u5186<\/td>\n<\/tr>\n
900 \u4e07\u5186\u3092\u8d85\u3048 1,800 \u4e07\u5186\u4ee5\u4e0b<\/td>33%<\/td>1,536,000 \u5186<\/td>\n<\/tr>\n
1,800 \u4e07\u5186\u3092\u8d85 4,000 \u4e07\u5186\u4ee5\u4e0b<\/td>40%<\/td>2,796,000 \u5186<\/td>\n<\/tr>\n
4,000 \u4e07\u5186\u8d85 <\/td>45%<\/td>4,796,000 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\uff08\u53c2\u8003\uff1a\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n

\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066<\/h2>\n

\u3053\u3046\u3057\u305f\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u306e\u5dee\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u306e\u304c\uff62\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6<\/b>\uff63\u3067\u3059\u3002<\/p>\n

\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u3001\u5909\u52d5\u6240\u5f97\u3084\u81e8\u6642\u6240\u5f97\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u305f\u3081\u306b\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u901a\u5e38\u306e\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3088\u308a\u3082\u7a0e\u7387\u304c\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3055\u305b\u308b\u306b\u306f\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\uff62\u5909\u52d5\u6240\u5f97\uff63\u3068\uff62\u81e8\u6642\u6240\u5f97\uff63<\/h3>\n

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\u6f01\u696d\u3084\u990a\u6b96\u306b\u3088\u308b\u6240\u5f97\u3001\u539f\u7a3f\u6599\u3001\u5370\u7a0e\u3001\u8457\u4f5c\u6a29\u6599\u306a\u3069\u306e\u4e8b\u696d\u6240\u5f97<\/a>\u3084\u96d1\u6240\u5f97<\/a>\u306b\u5206\u3051\u3089\u308c\u308b\u3082\u306e\u3092\u3001\u300c\u5909\u52d5\u6240\u5f97\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n

\uff62\u81e8\u6642\u6240\u5f97\uff63\u3068\u306f\u3001\u5951\u7d04\u91d1\u3084\u4e0d\u52d5\u7523\u306e\u6a29\u5229\u91d1\u306a\u3069\u306e\u5bfe\u4fa1\u3001\u516c\u5bb3\u306e\u4fdd\u8a3c\u91d1\u306a\u3069\u304c\u300c\u81e8\u6642\u6240\u5f97\u300d\u306b\u3042\u305f\u308a\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u5e73\u5747\u8ab2\u7a0e\u9069\u7528\u306e\u6761\u4ef6<\/h2>\n

\u591a\u3044\u3068\u304d\u306b\u306f\u5e73\u5747\u8ab2\u7a0e\u3092\u5229\u7528\u3057\u3066\u3001\u5c11\u306a\u3044\u3068\u304d\u306b\u306f\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u3092\u5229\u7528\u3059\u308b\u3001\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u5e73\u5747\u8ab2\u7a0e\u9069\u7528\u306b\u306f\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u6240\u5f97\u304c\u5909\u52d5\u6240\u5f97\u3060\u3051\u306e\u3068\u304d\u3001\u5909\u52d5\u6240\u5f97\u984d\u304c\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u984d\u306e20\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002
\n\u203b\u904e\u53bb2\u5e74\u9593\u306b\u5909\u52d5\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u5e73\u5747\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u304b\u304e\u308a\u307e\u3059\u3002
\n\u30fb\u6240\u5f97\u304c\u81e8\u6642\u6240\u5f97\u3060\u3051\u306e\u3068\u304d\u3001\u81e8\u6642\u6240\u5f97\u984d\u304c\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u984d\u306e20\u4ee5\u4e0a\uff05\u3067\u3042\u308b\u3053\u3068\u3002
\n\u30fb\u5909\u52d5\u6240\u5f97\u3068\u81e8\u6642\u6240\u5f97\u306e\u4e21\u65b9\u306e\u6240\u5f97\u304c\u3042\u308b\u3068\u304d\u3001\u305d\u306e\u5e74\u306e\u5909\u52d5\u6240\u5f97\u984d\u3068\u81e8\u6642\u6240\u5f97\u984d\u306e\u5408\u8a08\u304c\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u306e20\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002
\n\u203b\u305d\u306e\u5e74\u306e\u5909\u52d5\u6240\u5f97\u304c\u3001\u904e\u53bb2\u5e74\u9593\u306e\u5909\u52d5\u6240\u5f97\u984d\u306e\u5e73\u5747\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u5e74\u306e\u81e8\u6642\u6240\u5f97\u984d\u306e\u307f\u304c\u7dcf\u6240\u5f97\u984d\u306e20\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002<\/div>\n

\u5e73\u5747\u8ab2\u7a0e\u306e\u624b\u7d9a\u304d<\/h2>\n

\u5e73\u5747\u8ab2\u7a0e\u9069\u7528\u306e\u305f\u3081\u306b\u306f\u7533\u544a\u304c\u5fc5\u8981<\/b>\u3067\u3059\u3002<\/p>\n

\uff62\u5909\u52d5\u6240\u5f97\u30fb\u81e8\u6642\u6240\u5f97\u306e\u5e73\u5747\u8ab2\u7a0e\u306e\u8a08\u7b97\u66f8\uff63\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u306b\u6dfb\u3048\u3066\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u8a18\u5165\u7528\u7d19\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u3082\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n

\uff62\u5909\u52d5\u6240\u5f97\u30fb\u81e8\u6642\u6240\u5f97\u306e\u5e73\u5747\u8ab2\u7a0e\u306e\u8a08\u7b97\u66f8\uff63\u306e\u66f8\u304d\u65b9<\/h3>\n

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\u5909\u52d5\u6240\u5f97\u3068\u306f\u5225\u306e\u6240\u5f97\u304c\u3042\u308c\u3070\u3001\u5fc5\u8981\u7d4c\u8cbb\u3082\u5225\u306b\u66f8\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u9752\u8272\u7533\u544a<\/a>\u3092\u3057\u3066\u3044\u308c\u3070\u3001\u5909\u52d5\u6240\u5f97\u3068\u305d\u306e\u307b\u304b\u306e\u6240\u5f97\u306e\u91d1\u984d\u6bd4\u7387\u306b\u3088\u3063\u3066\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u3092\u5272\u308a\u632f\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u524d\u3005\u5e74\u307e\u305f\u306f\u524d\u5e74\u306e\u7533\u544a\u3067\u5e73\u5747\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u305f\u304b\u3069\u3046\u304b\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u305e\u308c\u306e\u5e74\u306e\u5909\u52d5\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n

\u307e\u3068\u3081<\/h2>\n

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