{"id":2278,"date":"2015-09-03T14:34:37","date_gmt":"2015-09-03T05:34:37","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2278"},"modified":"2025-12-24T15:46:52","modified_gmt":"2025-12-24T06:46:52","slug":"medical-expenses-deduction","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2278\/","title":{"rendered":"\u4ecb\u8b77\u4fdd\u967a\u3067\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u3068\u306f\uff1f"},"content":{"rendered":"<p>\u4ecb\u8b77\u4fdd\u967a\u5236\u5ea6\u3067\u306f\u3001\u8a2a\u554f\u4ecb\u8b77\u3084\u8a2a\u554f\u5165\u6d74\u4ecb\u8b77\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5229\u7528\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u306a\u304b\u306b\u306f\u3001\u81ea\u5df1\u8ca0\u62c5\u5206\u3092<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u3068\u3057\u3066\u7533\u544a\u3067\u304d\u308b\u3082\u306e\u304c\u3042\u308a\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6240\u5f97\u7a0e\u306e\u7bc0\u7a0e\u3082\u3057\u304f\u306f\u9084\u4ed8\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u57fa\u672c\u3068\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4ecb\u8b77\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/9632\/?provider=pa_basic&provider_info=cv.2278.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/08\/minibook_summary_of_items_eligible_for_medical_expense_deduction_under_nursing_care_insurance.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u4ecb\u8b77\u4fdd\u967a\u306e\u533b\u7642\u8cbb\u63a7\u9664 \u5bfe\u8c61\u54c1\u76ee\u307e\u3068\u3081<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u4ecb\u8b77\u4fdd\u967a \u533b\u7642\u8cbb\u63a7\u9664\u300d\u300c\u4ecb\u8b77\u4fdd\u967a \u533b\u7642\u8cbb\u63a7\u9664 \u8a08\u7b97\u65b9\u6cd5\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306e\u3072\u3068\u3064\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u3059\u308b\u3053\u3068\u3067\u30011\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306b\u57fa\u3065\u304d\u7b97\u51fa\u3057\u305f\u984d\u306e\u4e00\u90e8\u3092\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u984d\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/span><\/b>\u3053\u308c\u306b\u3088\u308a\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u3059\u3067\u306b\u652f\u6255\u3063\u305f\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306a\u3069\u3082\u78ba\u5b9a\u7533\u544a\u3067\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u544a\u3059\u308c\u3070\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3001\u539f\u5247\u3068\u3057\u306610\u4e07\u5186\u4ee5\u4e0a\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u969b\u306b\u7533\u8acb\u3067\u304d\u307e\u3059\u3002<\/b>\u81ea\u5206\u306b\u95a2\u3059\u308b\u533b\u7642\u8cbb\u306e\u307b\u304b\u3001\u914d\u5076\u8005\u3084\u5bb6\u65cf\u3001\u307e\u305f\u306f\u751f\u8a08\u3092\u5171\u306b\u3057\u3066\u3044\u308c\u3070\u89aa\u65cf\u306e\u533b\u7642\u8cbb\u3092\u542b\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u5e74\u9593\u306e\u6240\u5f97\u304c200\u4e07\u5186\u4ee5\u4e0a\u3068200\u4e07\u5186\u672a\u6e80\u3068\u3067\u5206\u304b\u308c\u307e\u3059\u3002\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u304b\u3089\u751f\u547d\u4fdd\u967a\u306a\u3069\u306e\u5165\u9662\u7d66\u4ed8\u91d1\u3084\u9ad8\u984d\u533b\u7642\u8cbb\u3001\u51fa\u7523\u4e00\u6642\u91d1\u306a\u3069\u306e\u4fdd\u967a\u3067\u652f\u7d66\u3055\u308c\u305f\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u306f\u5909\u308f\u308a\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6240\u5f97\u304c200\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306e\u8a08\u7b97\u5f0f<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\uff08\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u5408\u8a08\u3000\u30fc\u3000\u4fdd\u967a\u3067\u652f\u7d66\u3055\u308c\u305f\u984d\u7b49\uff09\u3000\u30fc\u300010\u4e07\u5186\u3000\u203b\u4e0a\u9650200\u4e07\u5186<\/strong><\/div>\n<p>\u6240\u5f97\u304c200\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408<br \/>\n<span style=\"background-color: #ffff99;\"><b>\uff08\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u5408\u8a08\u3000\u30fc\u3000\u4fdd\u967a\u3067\u652f\u7d66\u3055\u308c\u305f\u984d\u7b49\uff09\u3000\u30fc\u3000<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u00d75\uff05<\/span><\/b><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm?msclkid=a0ce8a42c7c511ec9ef9a8a97c000c71\" rel=\"noopener\" target=\"_blank\">No.1120\u2003\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u3068\u306f\u3001\u75c5\u9662\u3067\u306e\u8a3a\u5bdf\u8cbb\u3001\u6cbb\u7642\u306b\u5fc5\u8981\u306a\u533b\u85ac\u54c1\u3001\u75c5\u9662\u3078\u306e\u901a\u9662\u8cbb\u7b49\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/b><\/p>\n<p><b>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306e\u4f8b<\/b><\/p>\n<ol>\n<li>\u8a3a\u5bdf\u8cbb\u3084\u6cbb\u7642\u8cbb<\/li>\n<li>\u6cbb\u7642\u3084\u7642\u990a\u306b\u5fc5\u8981\u306a\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u8cbb<\/li>\n<li>\u8a3a\u5bdf\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u901a\u9662\u8cbb\uff08\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u3068\u304d\u306e\u307f\uff09<\/li>\n<li>\u5165\u9662\u306e\u969b\u306e\u90e8\u5c4b\u4ee3\u3084\u98df\u4e8b\u4ee3<\/li>\n<li>\u533b\u5e2b\u306a\u3069\u306e\u8a3a\u5bdf\u3084\u6cbb\u7642\u306b\u5fc5\u8981\u306a\u7fa9\u624b\u30fb\u7fa9\u8db3\u30fb\u677e\u8449\u3065\u3048\u30fb\u88dc\u8074\u5668\u30fb\u773c\u93e1\u306a\u3069\u306e\u8cfc\u5165\u8cbb\u7528<\/li>\n<li>\u51fa\u7523\u8cbb\u7528\u3001\u52a9\u7523\u5e2b\u306b\u3088\u308b\u5206\u5a29\u306e\u4ecb\u52a9\u4ee3<\/li>\n<li>\u4ecb\u8b77\u4fdd\u967a\u306a\u3069\u306e\u5236\u5ea6\u306b\u57fa\u3065\u304d\u63d0\u4f9b\u3055\u308c\u305f\u4e00\u5b9a\u306e\u65bd\u8a2d\u30fb\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u3067\u306e\u81ea\u5df1\u8ca0\u62c5\u5206<\/li>\n<\/ol>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1122.htm\" rel=\"noopener\" target=\"_blank\">No.1122\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u306a\u3089\u306a\u3044\u304b\u306f\u3001\u533b\u5e2b\u306e\u8a3a\u7642\u3084\u6cbb\u7642\u306e\u305f\u3081\u306b\u76f4\u63a5\u5fc5\u8981\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3067\u5177\u4f53\u7684\u30b1\u30fc\u30b9\u306b\u57fa\u3065\u304d\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u3055\u307e\u3056\u307e\u306a\u30b1\u30fc\u30b9\u5225\u306e\u56de\u7b54\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u773c\u79d1\u533b\u306b\u652f\u6255\u3046\u8a3a\u7642\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u30ec\u30fc\u30b7\u30c3\u30af\u306a\u3069\u306e\u8996\u529b\u56de\u5fa9\u30ec\u30fc\u30b6\u30fc\u624b\u8853\u306e\u8cbb\u7528\u3084\u3001\u89d2\u819c\u77ef\u6b63\u7642\u6cd5\u306e\u8cbb\u7528\u306a\u3069\u306f\u533b\u7642\u8cbb\u63a7\u9664\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u8fd1\u8996\u30fb\u9060\u8996\u306e\u305f\u3081\u306e\u773c\u93e1\u306e\u8cfc\u5165\u8cbb\u7528\u306f\u3001\u65e5\u5e38\u751f\u6d3b\u306e\u5fc5\u8981\u6027\u306b\u57fa\u3065\u304f\u3082\u306e\u3068\u3057\u3066\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1122_qa.htm#q3\" rel=\"noopener\" target=\"_blank\">No.1122\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\uff08\u773c\u79d1\u533b\u306b\u652f\u6255\u3046\u6cbb\u7642\u8cbb\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3088\u3063\u3066\u3001\u4ecb\u8b77\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u3067\u652f\u6255\u3063\u305f\u81ea\u5df1\u8ca0\u62c5\u5206\u306b\u3064\u3044\u3066\u3082\u3001\u4e00\u5f8b\u3067\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u3084\u8cbb\u7528\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u306e\u304b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4ecb\u8b77\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9<\/h2>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4ecb\u8b77\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u5927\u304d\u304f3\u3064\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\uff1a\u81ea\u5b85\u306b\u304a\u3044\u3066\u53d7\u3051\u3089\u308c\u308b\u533b\u7642\u7cfb\u30b5\u30fc\u30d3\u30b9\u3002\u8a2a\u554f\u4ecb\u8b77\u3084\u8a2a\u554f\u30ea\u30cf\u30d3\u30ea\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u3002<\/li>\n<li>\u65bd\u8a2d\u30b5\u30fc\u30d3\u30b9\uff1a\u4ecb\u8b77\u65bd\u8a2d\u306b\u5165\u6240\u3057\u3066\u53d7\u3051\u308b\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u3002\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u8cbb\u3001\u98df\u8cbb\u3001\u5c45\u4f4f\u8cbb\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u3001\u304a\u3080\u3064\u4ee3\uff1a\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u96fb\u8eca\u30fb\u30d0\u30b9\u306a\u3069\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306e\u8cbb\u7528\u3002\u304a\u3080\u3064\u4ee3\u306f\u300c6\u30ab\u6708\u4ee5\u4e0a\u5bdd\u305f\u304d\u308a\u300d\u306e\u5834\u5408\u306b\u9069\u7528\u3002<\/li>\n<\/ul>\n<p>\u307e\u305f\u3001\u8a2a\u554f\u5165\u6d74\u4ecb\u8b77\u306e\u3088\u3046\u306b\u3001\u3044\u308f\u3086\u308b\u300c\u798f\u7949\u7cfb\u30b5\u30fc\u30d3\u30b9\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u3001\u5358\u4f53\u3067\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u304c\u30011\u306e\u533b\u7642\u7cfb\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u3068\u4f75\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u533b\u7642\u8cbb\u63a7\u9664<\/h2>\n<p>\u4ee5\u4e0b\u304c\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u306e\u4e00\u89a7\u3067\u3059\u3002<br \/>\n\n<table id=\"tablepress-287\" class=\"tablepress tablepress-id-287 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\">\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e<\/th><th class=\"column-3\">\u533b\u7642\u8cbb\u3068\u3057\u3066\u306e\u63a7\u9664\u5bfe\u8c61\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"7\" class=\"column-1\">1. \u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b<br \/>\n\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9<\/td><td class=\"column-2\">\u8a2a\u554f\u770b\u8b77\u3001\u4ecb\u8b77\u4e88\u9632\u8a2a\u554f\u770b\u8b77<\/td><td rowspan=\"7\" class=\"column-3\">\u5229\u7528\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u90e8\u5206\u3092\u542b\u3081\u3001\u652f\u6255\u3063\u305f\u984d\u306e\u5168\u3066<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u8a2a\u554f\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3\u3001\u4ecb\u8b77\u4e88\u9632\u8a2a\u554f\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">\u5c45\u5b85\u7642\u990a\u7ba1\u7406\u6307\u5c0e\u3001\u4ecb\u8b77\u4e88\u9632\u5c45\u5b85\u7642\u990a\u7ba1\u7406\u6307\u5c0e<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">\u901a\u6240\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3\u3001\u4ecb\u8b77\u4e88\u9632\u901a\u6240\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">\u77ed\u671f\u5165\u6240\u7642\u990a\u4ecb\u8b77\u3001\u4ecb\u8b77\u4e88\u9632\u77ed\u671f\u5165\u6240\u7642\u990a\u4ecb\u8b77<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-2\">\u5b9a\u671f\u5de1\u56de\u30fb\u968f\u6642\u5bfe\u5fdc\u578b\u8a2a\u554f\u4ecb\u8b77\u770b\u8b77\uff08\u4e00\u4f53\u578b\u4e8b\u696d\u6240\u3067\u8a2a\u554f\u770b\u8b77\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u9650\u308b\uff09<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-2\">\u770b\u8b77\u30fb\u5c0f\u898f\u6a21\u591a\u6a5f\u80fd\u578b\u5c45\u5b85\u4ecb\u8b77\uff08\u4e0a\u8a18\u306e\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u3082\u306e\u3067\u3001\u751f\u6d3b\u63f4\u52a9\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u8a2a\u554f\u4ecb\u8b77\u306e\u90e8\u5206\u3092\u9664\u304f\uff09<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td rowspan=\"9\" class=\"column-1\">2. \u4e0a\u8a18 1 \u3068\u4f75\u305b\u3066\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u307f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9<\/td><td class=\"column-2\">\u8a2a\u554f\u4ecb\u8b77\uff08\u751f\u6d3b\u4e2d\u5fc3\u578b\u3092\u9664\u304f\uff09<\/td><td rowspan=\"9\" class=\"column-3\">\u5229\u7528\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u652f\u6255\u3063\u305f\u984d\u306e\u307f<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-2\">\u591c\u9593\u5bfe\u5fdc\u578b\u8a2a\u554f\u4ecb\u8b77<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-2\">\u8a2a\u554f\u5165\u6d74\u4ecb\u8b77\u3001\u4ecb\u8b77\u4e88\u9632\u8a2a\u554f\u5165\u6d74\u4ecb\u8b77<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-2\">\u901a\u6240\u4ecb\u8b77\u3001\u5730\u57df\u5bc6\u7740\u578b\u901a\u6240\u4ecb\u8b77<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-2\">\u8a8d\u77e5\u75c7\u5bfe\u5fdc\u578b\u901a\u6240\u4ecb\u8b77\u3001\u4ecb\u8b77\u4e88\u9632\u8a8d\u77e5\u75c7\u5bfe\u5fdc\u578b\u901a\u6240\u4ecb\u8b77<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-2\">\u5c0f\u898f\u6a21\u591a\u6a5f\u80fd\u578b\u5c45\u5b85\u4ecb\u8b77\u3001\u4ecb\u8b77\u4e88\u9632\u5c0f\u898f\u6a21\u591a\u6a5f\u80fd\u578b\u5c45\u5b85\u4ecb\u8b77<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-2\">\u77ed\u671f\u5165\u6240\u751f\u6d3b\u4ecb\u8b77\u3001\u4ecb\u8b77\u4e88\u9632\u77ed\u671f\u5165\u6240\u751f\u6d3b\u4ecb\u8b77<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-2\">\u5b9a\u671f\u5de1\u56de\u30fb\u968f\u6642\u5bfe\u5fdc\u578b\u8a2a\u554f\u4ecb\u8b77\u770b\u8b77\uff08\u4e00\u4f53\u578b\u4e8b\u696d\u6240\u3067\u8a2a\u554f\u770b\u8b77\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\u304a\u3088\u3073\u9023\u643a\u578b\u4e8b\u696d\u6240\u306b\u9650\u308b\uff09<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-2\">\u770b\u8b77\u30fb\u5c0f\u898f\u6a21\u591a\u6a5f\u80fd\u578b\u5c45\u5b85\u4ecb\u8b77\uff08 1 \u3092\u542b\u307e\u306a\u3044\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u751f\u6d3b\u63f4\u52a9\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u8a2a\u554f\u4ecb\u8b77\u306e\u90e8\u5206\u3092\u9664\u304f\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-287 from cache --><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1127.htm\" rel=\"noopener\" target=\"_blank\">No.1127\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4ecb\u8b77\u4fdd\u967a\u5236\u5ea6\u4e0b\u3067\u306e\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u5bfe\u4fa1\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u3000<br \/>\n\u203b\u88ab\u4fdd\u967a\u8005\u304c\u9ad8\u984d\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u8cbb\u306e\u6255\u623b\u3057\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u305d\u306e\u90e8\u5206\u306f\u63a7\u9664\u5bfe\u8c61\u5916\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u3067\u3001\u4ecb\u8b77\u798f\u7949\u58eb\u7b49\u306b\u3088\u308b\u300c\u305f\u3093\u306e\u5438\u5f15\u300d\u3084\u300c\u7d4c\u7ba1\u6804\u990a\u300d\u306a\u3069\u306e\u51e6\u7f6e\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u306e10\u5206\u306e1\u306b\u3042\u305f\u308b\u91d1\u984d\u304c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\uff082\u306e\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u3092\u30011\u306e\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u3068\u4f75\u7528\u3057\u305f\u5834\u5408\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\uff09<\/p>\n<h2>\u65bd\u8a2d\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u533b\u7642\u8cbb\u63a7\u9664<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65bd\u8a2d\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u3067\u306f\u3001\u4ecb\u8b77\u8cbb\u30fb\u98df\u8cbb\u30fb\u5c45\u4f4f\u8cbb\u306b\u304b\u304b\u308b\u81ea\u5df1\u8ca0\u62c5\u984d\u5206\u304c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b>\u65e5\u5e38\u751f\u6d3b\u8cbb\u3084\u3001\u7406\u9aea\u4ee3\u306a\u3069\u7279\u5225\u306a\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\n<table id=\"tablepress-288\" class=\"tablepress tablepress-id-288\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u65bd\u8a2d\u540d<\/th><th class=\"column-2\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u6307\u5b9a\u4ecb\u8b77\u8001\u4eba\u798f\u7949\u65bd\u8a2d<br \/>\n\u3010\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u3011<br \/>\n\u6307\u5b9a\u5730\u57df\u5bc6\u7740\u578b\u4ecb\u8b77\u8001\u4eba\u798f\u7949\u65bd\u8a2d<\/td><td class=\"column-2\">\u4ecb\u8b77\u8cbb\u3001\u98df\u8cbb\u3001\u5c45\u4f4f\u8cbb\u306e\u65bd\u8a2d\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u306e\u306a\u304b\u3067\u3001\u81ea\u5df1\u8ca0\u62c5\u5206\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u91d1\u984d\u306e2\u5206\u306e1<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u4ecb\u8b77\u8001\u4eba\u4fdd\u5065\u65bd\u8a2d\u3001\u6307\u5b9a\u4ecb\u8b77\u7642\u990a\u578b\u533b\u7642\u65bd\u8a2d\u3010\u7642\u990a\u578b\u75c5\u5e8a\u7fa4\u7b49\u3011\u3001\u4ecb\u8b77\u533b\u7642\u9662<\/td><td class=\"column-2\">\u4ecb\u8b77\u8cbb\u3001\u98df\u8cbb\u3001\u5c45\u4f4f\u8cbb\u306e\u65bd\u8a2d\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u306e\u306a\u304b\u3067\u3001\u81ea\u5df1\u8ca0\u62c5\u5206\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u91d1\u984d\uff08\u500b\u5ba4\u306a\u3069\u306e\u4f7f\u7528\u6599\u306f\u6cbb\u7642\u3067\u3084\u3080\u3092\u5f97\u305a\u652f\u6255\u3046\u5834\u5408\u306e\u307f\u63a7\u9664\u5bfe\u8c61\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-288 from cache --><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1125.htm\" rel=\"noopener\" 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