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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/a><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u6e1b\u5c11\u3055\u305b\u3001\u8cbb\u7528\u3092\u5897\u3084\u3059\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u304c\u884c\u308f\u308c\u308b\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3067\u306f\u8cc7\u7523\u306e\u6e1b\u5c11\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3067\u306f\u8cbb\u7528\u306e\u5897\u52a0\u3068\u3044\u3046\u5f62\u3067\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u4eba\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-lkc-id=\"63\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div 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class=\"lkc-excerpt\">\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u4e8b\u696d\u3084\u7d4c\u7406\u306b\u643a\u308f\u308b\u3068\u5fc5\u305a\u8033\u306b\u3059\u308b\u91cd\u8981\u306a\u4f1a\u8a08\u7528\u8a9e\u3067\u3059\u3002\u9ad8\u984d\u306a\u8cc7\u7523\uff08\u30d1\u30bd\u30b3\u30f3\u3001\u8eca\u3001\u5efa\u7269\u306a\u3069\uff09\u3092\u8cfc\u5165\u3057\u305f\u969b\u3001\u306a\u305c\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044\u306e\u304b\u3001\u305d\u306e\u8cbb\u7528\u3092\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3001\u7591\u554f\u306b\u601d\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u57fa\u672c\u7684\u306a\u6982\u5ff5\u304b\u3089\u3001\u305d\u306e\u76ee\u7684\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\uff08\u56fa\u5b9a\u8cc7\u7523\uff09\u306e\u6761\u4ef6\u3001\u4e3b\u306a\u511f\u5374\u65b9\u6cd5\u3067\u3042\u308b\u5b9a\u984d\u6cd5\u30fb\u5b9a\u7387\u6cd5\u306e\u9055\u3044\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u51e6\u7406\u3001\u305d\u3057\u3066\u7bc0\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u3001\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3066\u307e\u3057\u3087\u3046\u3002\u6e1b\u4fa1\u511f\u5374...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.2100\u2003\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<h2>\u8efd\u91cf\u9244\u9aa8\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\u304c\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u5efa\u7269\u306f\u3001\u7528\u9014\u3068\u69cb\u9020\u306b\u3088\u3063\u3066\u4e00\u5f8b\u306b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u5efa\u7bc9\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306a\u3069\u3057\u3066\u4e08\u592b\u306a\u69cb\u9020\u3092\u5de5\u592b\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u5909\u308f\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5efa\u7269\u3092\u5efa\u3066\u305f\u308a\u53d6\u5f97\u3057\u305f\u308a\u3059\u308b\u6642\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u3042\u3089\u304b\u3058\u3081\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8efd\u91cf\u9244\u9aa8\u306e\u4e2d\u3067\u3082\u539a\u3055\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u304c\u5206\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u8089\u539a\u304c3mm\u4ee5\u4e0b\u304b\u3069\u3046\u304b\u304c\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u6c7a\u3081\u308b\u3072\u3068\u3064\u306e\u30e9\u30a4\u30f3\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u8efd\u91cf\u9244\u9aa8\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u4f7f\u7528\u76ee\u7684\u3068\u8089\u539a\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u6c7a\u307e\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u3053\u306e\u8868\u306b\u8a18\u8f09\u3055\u308c\u305f\u8010\u7528\u5e74\u6570\u3092\u3082\u3068\u306b\u3057\u3066\u8a08\u7b97\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n<table id=\"tablepress-2344\" class=\"tablepress tablepress-id-2344\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u4f7f\u7528\u76ee\u7684<\/th><th class=\"column-2\">\u9244\u9aa8\u683c\u6750\u306e\u8089\u539a<\/th><th class=\"column-3\">\u6cd5\u5b9a\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4e8b\u52d9\u6240<\/td><td class=\"column-2\">3mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b<\/td><td class=\"column-3\">30<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\">3mm\u4ee5\u4e0b<\/td><td class=\"column-3\">22<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u5e97\u8217\u30fb\u4f4f\u5b85<\/td><td class=\"column-2\">3mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b<\/td><td class=\"column-3\">27<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\">3mm\u4ee5\u4e0b<\/td><td class=\"column-3\">19<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">\u98f2\u98df\u5e97\u30fb\u8eca\u5eab<\/td><td class=\"column-2\">3mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b<\/td><td class=\"column-3\">25<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\">3mm\u4ee5\u4e0b<\/td><td class=\"column-3\">19<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">\u30db\u30c6\u30eb\u30fb\u75c5\u9662<\/td><td class=\"column-2\">3mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b<\/td><td class=\"column-3\">24<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\">3mm\u4ee5\u4e0b<\/td><td class=\"column-3\">17<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">\u516c\u8846\u6d74\u5834<\/td><td class=\"column-2\">3mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b<\/td><td class=\"column-3\">19<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\">3mm\u4ee5\u4e0b<\/td><td class=\"column-3\">15<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">\u5de5\u5834\u30fb\u5009\u5eab<\/td><td class=\"column-2\">3mm\u3092\u8d85\u3048\u30014mm\u4ee5\u4e0b<\/td><td class=\"column-3\">24<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\">3mm\u4ee5\u4e0b<\/td><td class=\"column-3\">17<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2344 from cache -->\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/h30yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensutatemono.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u8010\u7528\u5e74\u6570\uff08\u5efa\u7269\uff0f\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\uff09<\/a><\/p>\n<h3>\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u5834\u5408<\/h3>\n<p>\u4e0d\u52d5\u7523\u30aa\u30fc\u30ca\u30fc\u3067\u3042\u308c\u3070\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u8010\u7528\u5e74\u6570\u304c\u3069\u3046\u306a\u308b\u306e\u304b\u6c17\u306b\u306a\u308b\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u304c\u4f38\u3073\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u539f\u72b6\u56de\u5fa9\u3084\u5185\u88c5\u5de5\u4e8b\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u7dad\u6301\u7ba1\u7406\u306e\u305f\u3081\u306e\u8cbb\u7528\u3068\u3057\u3066\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a>\u300d\u306a\u3069\u3092\u7528\u3044\u3066\u51e6\u7406\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3059\u308c\u3070\u5e02\u5834\u4fa1\u5024\u306e\u7dad\u6301\u306b\u306f\u3064\u306a\u304c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5efa\u7269\u81ea\u4f53\u306e\u8010\u9707\u6027\u3084\u8010\u4e45\u6027\u30a2\u30c3\u30d7\u306b\u306f\u3064\u306a\u304c\u3089\u306a\u3044\u306e\u304c\u305d\u306e\u7406\u7531\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3067\u5efa\u7269\u8eaf\u4f53\u306e\u88dc\u5f37\u5de5\u4e8b\u3092\u3057\u305f\u3088\u3046\u306a\u5834\u5408\u306f\u8cc7\u672c\u7684\u652f\u51fa\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8010\u7528\u5e74\u657030\u5e74\u306e\u4e8b\u52d9\u6240\u309220\u5e74\u7d4c\u904e\u3057\u305f\u6642\u70b9\u3067\u5927\u898f\u6a21\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u8cbb\u7528\u3092\u6b8b\u308a\u306e10\u5e74\u3067\u511f\u5374\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u8cbb\u7528\u90e8\u5206\u306b\u5fdc\u3058\u305f\u8010\u7528\u5e74\u6570\u3067\u511f\u5374\u3092\u884c\u3063\u3066\u3044\u304f\u306e\u304c\u6b63\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u5834\u5408\u3067\u3082\u3082\u3068\u306e\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u3068\u6b8b\u5b58\u5e74\u6570\u306b\u5909\u5316\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u3042\u3068\u304b\u3089\u624b\u3092\u52a0\u3048\u3066\u3082\u5ef6\u9577\u3059\u308b\u306e\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u8efd\u91cf\u9244\u9aa8\u306e\u5c45\u4f4f\u7528\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u8efd\u91cf\u9244\u9aa8\u306e\u5efa\u7269\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u4ed5\u8a33\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306e2\u901a\u308a\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5e73\u621028\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53ca\u3073\u69cb\u7bc9\u7269\u306e\u511f\u5374\u65b9\u6cd5\u306f\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u3053\u3067\u7d39\u4ecb\u3059\u308b\u4f8b\u3082\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b\u511f\u5374\u5e74\u6570\u5225\u306e\u511f\u5374\u7387\u306f\u4ee5\u4e0b\u306e\u30b5\u30a4\u30c8\u3092\u53c2\u7167\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><br \/>\n\u4ed5\u8a33\u4f8b\uff09\u8efd\u91cf\u9244\u9aa8\u9020\u3001\u9244\u9aa8\u683c\u67503mm\u8d854mm\u4ee5\u4e0b\u306e\u5c45\u4f4f\u7528\u30a2\u30d1\u30fc\u30c8\u3092\u3001\u671f\u521d\u306b\u793e\u5b85\u3068\u3057\u30661,000\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u3002\u4ee3\u91d1\u306f\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/p>\n\n<table id=\"tablepress-2345\" class=\"tablepress tablepress-id-2345\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u5efa\u7269<\/td><td class=\"column-2\">10,000,000\u5186<\/td><td class=\"column-3\">\u73fe\u91d1<\/td><td class=\"column-4\">10,000,000\u5186<\/td><td class=\"column-5\">\u793e\u5b85\u8cfc\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2345 from cache -->\n<p>\u793e\u5b85\u306e\u53d6\u5f97\u5f8c\u3001\u6c7a\u7b97\u671f\u304c\u5230\u6765\u3059\u308b\u3068\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u306e\u5f0f\u304b\u3089\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/strong><\/div>\n<p>\u3053\u306e\u5efa\u7269\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f27\u5e74\u306a\u306e\u3067\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a>\u306b\u3088\u308b\u3068\u511f\u5374\u7387\u306f0.038\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>1,000\u4e07\u5186\u00d70.038\uff1d380,000\u5186<\/p>\n<p>\u671f\u672b\u306b\u306f\u3001\u3053\u306e\u91d1\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ed5\u8a33\u4f8b\uff09\u671f\u672b\u306b\u306a\u3063\u305f\u306e\u3067\u3001\u671f\u521d\u306b\u53d6\u5f97\u3057\u305f\u793e\u5b85\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n\n<table id=\"tablepress-2346\" class=\"tablepress tablepress-id-2346\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td class=\"column-2\">380,000\u5186<\/td><td class=\"column-3\">\u5efa\u7269<\/td><td class=\"column-4\">380,000\u5186<\/td><td class=\"column-5\">\u793e\u5b85\u5e74\u6b21\u511f\u5374<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2346 from cache -->\n<p>\u3053\u3053\u3067\u306f\u76f4\u63a5\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5efa\u7269\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb380,000\u5186\u3092\u76f4\u63a5\u5dee\u5f15\u3044\u305f\u6b8b\u9ad8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8efd\u91cf\u9244\u9aa8\u306e\u696d\u52d9\u7528\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u696d\u52d9\u7528\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u4ed5\u8a33\u306f\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3068\u540c\u69d8\u3067\u3059\u3002\u5148\u307b\u3069\u7d39\u4ecb\u3057\u305f\u4e8b\u4f8b\u3068\u6bd4\u3079\u308b\u3068\u3001\u8010\u7528\u5e74\u6570\u3084\u511f\u5374\u7387\u306e\u6570\u5024\u304c\u5909\u308f\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ed5\u8a33\u4f8b\uff09\u8efd\u91cf\u9244\u9aa8\u9020\u3001\u9244\u9aa8\u683c\u67503mm\u8d854mm\u4ee5\u4e0b\u306e\u4e8b\u52d9\u6240\u3092\u671f\u521d\u306b1,000\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u3002\u4ee3\u91d1\u306f\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/p>\n\n<table id=\"tablepress-2347\" class=\"tablepress tablepress-id-2347\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u5efa\u7269<\/td><td class=\"column-2\">10,000,000\u5186<\/td><td class=\"column-3\">\u73fe\u91d1<\/td><td class=\"column-4\">10,000,000\u5186<\/td><td class=\"column-5\">\u4e8b\u52d9\u6240\u8cfc\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2347 from cache 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a>\u306b\u3088\u308b\u3068\u511f\u5374\u7387\u306f0.034\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>1,000\u4e07\u5186\u00d70.034\uff1d340,000\u5186<\/p>\n<p>\u671f\u672b\u306b\u306f\u3001\u3053\u306e\u91d1\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-2348\" class=\"tablepress tablepress-id-2348\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td class=\"column-2\">340,000\u5186<\/td><td class=\"column-3\">\u5efa\u7269<\/td><td class=\"column-4\">340,000\u5186<\/td><td class=\"column-5\">\u4e8b\u52d9\u6240\u5e74\u6b21\u511f\u5374<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2348 from cache 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