{"id":62583,"date":"2022-11-04T17:10:33","date_gmt":"2022-11-04T08:10:33","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=62583"},"modified":"2024-08-08T15:02:07","modified_gmt":"2024-08-08T06:02:07","slug":"%e6%96%b0%e8%bb%8a%e3%83%bb%e4%b8%ad%e5%8f%a4%e8%bb%8a%e3%81%ae%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%81%a8%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e8%b2%bb%e8%a8%88%e7%ae%97%e3%82%92%e8%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/62583\/","title":{"rendered":"\u65b0\u8eca\u30fb\u4e2d\u53e4\u8eca\u3092\u7d4c\u8cbb\u306b\uff01\u8010\u7528\u5e74\u6570\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u65b0\u8eca\u3084\u4e2d\u53e4\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" 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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 class=\"lkc-content\"><div class=\"lkc-title\">\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3001\u4ed5\u8a33\u3001\u7bc0\u7a0e\u306e\u4ed5\u7d44\u307f\u307e\u3067\u7c21\u5358\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div 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 title=\"\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8eca\u4e21\u306e\u8010\u7528\u5e74\u6570<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u8eca\u4e21\u306e\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e00\u822c\u4e8b\u696d\u8005\u306e\u5834\u5408<\/h3>\n<p>\u4e00\u822c\u4e8b\u696d\u8005\u304c\u4f7f\u7528\u3059\u308b\u8eca\u4e21\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-2606\" class=\"tablepress tablepress-id-2606\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\" style=\"width:60%;\"><center>\u7d30\u76ee<\/center><\/th><th class=\"column-2\" style=\"width:40%;\"><center>\u8010\u7528\u5e74\u6570<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u5c0f\u578b\u8eca\uff08\u7dcf\u6392\u6c17\u91cf\u304c0.66\u30ea\u30c3\u30c8\u30eb\u4ee5\u4e0b\u306e\u3082\u306e\uff09<\/td><td class=\"column-2\"><center>4\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u8cb8\u7269\u81ea\u52d5\u8eca\uff08\u30c0\u30f3\u30d7\u5f0f\uff09<\/td><td class=\"column-2\"><center>4\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u8cb8\u7269\u81ea\u52d5\u8eca\uff08\u305d\u306e\u4ed6\uff09<\/td><td class=\"column-2\"><center>5\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">\u5831\u9053\u901a\u4fe1\u7528<\/td><td class=\"column-2\"><center>5\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">\u305d\u306e\u4ed6<\/td><td class=\"column-2\"><center>6\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2606 from cache -->\n<p>\u4e00\u822c\u4e8b\u696d\u8005\u304c\u4f7f\u7528\u3059\u308b\u8eca\u4e21\u306e\u5834\u5408\u3001\u8eca\u4e21\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u969b\u306f\u3001\u8eca\u4e21\u306e\u7a2e\u985e\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u904b\u9001\u4e8b\u696d\u8005\u306e\u5834\u5408<\/h3>\n<p>\u904b\u9001\u4e8b\u696d\u8005\u304c\u4f7f\u7528\u3059\u308b\u8eca\u4e21\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-2607\" class=\"tablepress tablepress-id-2607\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\" style=\"width:60%;\"><center>\u7d30\u76ee<\/center><\/th><th class=\"column-2\" style=\"width:40%;\"><center>\u8010\u7528\u5e74\u6570<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u5c0f\u578b\u8eca\uff08\u8cb8\u7269\u81ea\u52d5\u8eca\u306b\u3042\u3063\u3066\u306f\u7a4d\u8f09\u91cf\u304c2\u30c8\u30f3\u4ee5\u4e0b\u3001\u305d\u306e\u4ed6\u306e\u3082\u306e\u306b\u3042\u3063\u3066\u306f\u7dcf\u6392\u6c17\u91cf\u304c2\u30ea\u30c3\u30c8\u30eb\u4ee5\u4e0b\u306e\u3082\u306e\uff09<\/td><td class=\"column-2\"><center>3\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u5927\u578b\u4e57\u7528\u8eca\uff08\u7dcf\u6392\u6c17\u91cf\u304c3\u30ea\u30c3\u30c8\u30eb\u4ee5\u4e0a\u306e\u3082\u306e\uff09<\/td><td class=\"column-2\"><center>5\u5e74<\/center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u305d\u306e\u4ed6\u306e\u3082\u306e<\/td><td class=\"column-2\"><center>4\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2607 from cache -->\n<p><span style=\"background-color: 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2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4e2d\u53e4\u8eca\u306e\u8010\u7528\u5e74\u6570\uff1d\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u30fc\u7d4c\u904e\u5e74\u6570\uff09+\uff08\u7d4c\u904e\u5e74\u6570\u00d70.2\uff09<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u30012\u5e74\u304c\u7d4c\u904e\u3057\u305f\u8efd\u81ea\u52d5\u8eca\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\uff084\u5e74\u30fc2\u5e74\uff09+\uff082\u5e74\u00d70.2\uff09\uff1d2.4\u5e74<\/p>\n<p><strong>\u305f\u3060\u3057\u30011\u5e74\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u3068\u3057\u3001\u8a08\u7b97\u7d50\u679c\u304c2\u5e74\u672a\u6e80\u3060\u3063\u305f\u5834\u5408\u306f\u8010\u7528\u5e74\u6570\u306f2\u5e74\u3068\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u306a\u304a\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u3059\u3079\u3066\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4e2d\u53e4\u8eca\u306e\u8010\u7528\u5e74\u6570\uff1d\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u00d70.2<\/strong><\/div>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u30016\u5e74\u7d4c\u3063\u305f\u8efd\u81ea\u52d5\u8eca\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n4\u5e74\u00d70.2\uff1d0.8\u5e74<\/p>\n<p>\u8a08\u7b97\u3057\u305f\u7d50\u679c\u304c2\u5e74\u672a\u6e80\u306e\u5834\u5408\u3001\u8010\u7528\u5e74\u6570\u306f2\u5e74\u3068\u5224\u65ad\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a title=\"\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404.htm\" target=\"_blank\" rel=\"noopener\">\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u8eca\u4e21\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u8eca\u4e21\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u4ed5\u8a33\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u8eca\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u5b9a\u984d\u6cd5\u300d\u307e\u305f\u306f\u300c\u5b9a\u7387\u6cd5\u300d\u3092\u7528\u3044\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5b9a\u984d\u6cd5\u3068\u306f\u3001\u6bce\u5e74\u540c\u3058\u91d1\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002\u300c\u8cfc\u5165\u91d1\u984d\u3092\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u5272\u308b\u300d\u3082\u3057\u304f\u306f\u300c\u8cfc\u5165\u91d1\u984d\u306b\u5b9a\u984d\u511f\u5374\u7387\u3092\u304b\u3051\u308b\u300d\u3053\u3068\u3067\u8868\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001250\u4e07\u5186\u3067\u65b0\u8eca\uff08\u666e\u901a\u81ea\u52d5\u8eca\uff1a\u8010\u7528\u5e74\u65706\u5e74\uff09\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">250\u4e07\u5186\u00d70.167\uff1d41\u4e077,500\u5186<\/div>\n<p>&nbsp;<\/p>\n<p>\u5b9a\u984d\u6cd5\u3067\u6c42\u3081\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u4ed5\u8a33\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u76f4\u63a5\u6cd5\uff08\u56fa\u5b9a\u8cc7\u7523\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u76f4\u63a5\u5dee\u3057\u5f15\u304f\u65b9\u6cd5\uff09<br \/>\n\n<table id=\"tablepress-2608\" class=\"tablepress tablepress-id-2608\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:20%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:20%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\" style=\"width:20%;\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>417,500\u5186<\/center><\/td><td class=\"column-3\"><center>\u8eca\u4e21\u904b\u642c\u5177<\/center><\/td><td class=\"column-4\"><center>417,500\u5186<\/center><\/td><td class=\"column-5\"><center>\u666e\u901a\u81ea\u52d5\u8eca<br \/>\n\u6e1b\u4fa1\u511f\u5374\u30001\u5e74\u76ee\/6\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2608 from cache --><\/p>\n<p>\u9593\u63a5\u6cd5\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3092\u8a08\u4e0a\u3057\u3001\u3053\u308c\u307e\u3067\u306e\u5408\u8a08\u3092\u8868\u3059\u65b9\u6cd5\uff09<br \/>\n\n<table id=\"tablepress-2609\" class=\"tablepress tablepress-id-2609\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:20%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:20%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\" style=\"width:20%;\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>417,500\u5186<\/center><\/td><td class=\"column-3\"><center>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/center><\/td><td class=\"column-4\"><center>417,500\u5186<\/center><\/td><td class=\"column-5\"><center>\u666e\u901a\u81ea\u52d5\u8eca<br \/>\n\u6e1b\u4fa1\u511f\u5374\u30001\u5e74\u76ee\/6\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2609 from cache --><\/p>\n<p>\u4e00\u65b9\u3001\u5b9a\u7387\u6cd5\u3068\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5e74\u5ea6\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u591a\u304f\u8a08\u4e0a\u3057\u3001\u5e74\u3005\u8cbb\u7528\u8a08\u4e0a\u984d\u3092\u6e1b\u3089\u3057\u3066\u3044\u304f\u8a08\u7b97\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002\u8cfc\u5165\u8cbb\u7528\u304b\u3089\u524d\u5e74\u5ea6\u307e\u3067\u306b\u8a08\u4e0a\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u5f15\u3044\u3066\u3001\u5b9a\u7387\u511f\u5374\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001250\u4e07\u5186\u306e\u666e\u901a\u81ea\u52d5\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ul>\n<li>1\u5e74\u76ee\uff1a250\u4e07\u5186\u00d70.333\uff1d83\u4e072,500\u5186<\/li>\n<li>2\u5e74\u76ee\uff1a\uff08250\u4e07\u5186\u30fc83\u4e072,500\u5186\uff09\u00d70.333\uff1d55\u4e075,277\u5186<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u5b9a\u7387\u6cd5\u3067\u6c42\u3081\u305f1\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u4ed5\u8a33\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u76f4\u63a5\u6cd5\uff08\u56fa\u5b9a\u8cc7\u7523\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u76f4\u63a5\u5dee\u3057\u5f15\u304f\u65b9\u6cd5\uff09<br \/>\n\n<table id=\"tablepress-2610\" class=\"tablepress tablepress-id-2610\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:20%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:20%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\" style=\"width:20%;\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>832,500\u5186<\/center><\/td><td class=\"column-3\"><center>\u8eca\u4e21\u904b\u642c\u5177<\/center><\/td><td class=\"column-4\"><center>832,500\u5186<\/center><\/td><td class=\"column-5\"><center>\u666e\u901a\u81ea\u52d5\u8eca<br \/>\n\u6e1b\u4fa1\u511f\u5374\u30001\u5e74\u76ee\/6\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2610 from cache --><\/p>\n<p>\u9593\u63a5\u6cd5\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3092\u8a08\u4e0a\u3057\u3001\u3053\u308c\u307e\u3067\u306e\u5408\u8a08\u3092\u8868\u3059\u65b9\u6cd5\uff09<\/p>\n\n<table id=\"tablepress-2611\" class=\"tablepress tablepress-id-2611\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:20%;\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\" style=\"width:20%;\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\" style=\"width:20%;\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td><td class=\"column-2\"><center>832,500\u5186<\/center><\/td><td class=\"column-3\"><center>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/center><\/td><td class=\"column-4\"><center>832,500\u5186<\/center><\/td><td class=\"column-5\"><center>\u666e\u901a\u81ea\u52d5\u8eca<br \/>\n\u6e1b\u4fa1\u511f\u5374\u30001\u5e74\u76ee\/6\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2611 from cache -->\n<h3>\u4e2d\u53e4\u8eca\u306e\u5834\u5408<\/h3>\n<p>\u4e2d\u53e4\u8eca\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3082\u3001\u300c\u5b9a\u984d\u6cd5\u300d\u307e\u305f\u306f\u300c\u5b9a\u7387\u6cd5\u300d\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e2d\u53e4\u8eca\u306f\u5148\u307b\u3069\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u65b0\u8eca\u3068\u306f\u7570\u306a\u308b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a title=\"\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" 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