{"id":84803,"date":"2025-02-21T14:52:42","date_gmt":"2025-02-21T05:52:42","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=84803"},"modified":"2026-09-08T16:15:21","modified_gmt":"2026-09-08T07:15:21","slug":"%e7%94%9f%e5%91%bd%e4%bf%9d%e9%99%ba%e6%96%99%e6%8e%a7%e9%99%a4%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%e3%81%be%e3%81%a7%e6%9b%b8%e3%81%8f%ef%bc%9f%e6%97%a7%e5%88%b6%e5%ba%a6%e3%81%a8%e3%81%ae%e9%81%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/84803\/","title":{"rendered":"\u3010\u65e9\u898b\u8868\u3011\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3044\u304f\u3089\u307e\u3067\u66f8\u304f\uff1f\u65b0\u65e7\u5236\u5ea6\u306e\u9055\u3044\u3084\u6ce8\u610f\u70b9\u3092\u7d39\u4ecb"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3044\u304f\u3089\u307e\u3067\u53d7\u3051\u3089\u308c\u308b\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u65e7\u5236\u5ea6\u306f\u6240\u5f97\u7a0e10\u4e07\u5186\u30fb\u4f4f\u6c11\u7a0e7\u4e07\u5186\u3001\u65b0\u5236\u5ea6\u306f\u6240\u5f97\u7a0e12\u4e07\u5186\u30fb\u4f4f\u6c11\u7a0e7\u4e07\u5186\u304c\u4e0a\u9650\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>3\u3064\u306e\u533a\u5206\u3054\u3068\u306b\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u5951\u7d04\u65e5\u3067\u65b0\u65e7\u306e\u3069\u3061\u3089\u304b\u304c\u6c7a\u307e\u308b<\/li>\n<li>\u4e0a\u9650\u3092\u8d85\u3048\u3066\u652f\u6255\u3063\u3066\u3082\u63a7\u9664\u306f\u5897\u3048\u306a\u3044<\/li>\n<\/ul>\n<p>\u4ee4\u548c8\u5e74\u5206\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u4e00\u822c\u67a0\u304c6\u4e07\u5186\u3078\u5e83\u304c\u308a\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u306f\u3001\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u3001\u305d\u306e\u5e74\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u751f\u547d\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u91d1\u984d\u306f\u3001\u65e7\u5236\u5ea6\u306f\u6240\u5f97\u7a0e10\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e7\u4e07\u5186\u3067\u3001\u65b0\u5236\u5ea6\u306f\u6240\u5f97\u7a0e12\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e7\u4e07\u5186\u3068\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u4e0a\u9650\u91d1\u984d\u3092\u8d85\u3048\u305f\u5206\u306f\u63a7\u9664\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u52b9\u7387\u7684\u304b\u3064\u6b63\u3057\u304f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u884c\u3046\u305f\u3081\u306e\u3001\u57fa\u672c\u6982\u5ff5\u3084\u533a\u5206\u3001\u4e0a\u9650\u91d1\u984d\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\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\/7411\/?provider=pa_basic&#038;provider_info=cv.84803.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\/06\/minibook_how_much_can_i_deduct_from_my_life_insurance_premiums_a_simple_guide.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>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3044\u304f\u3089\u307e\u3067\uff1f\u304b\u3093\u305f\u3093\u89e3\u8aac\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664 \u3044\u304f\u3089\u307e\u3067\u66f8\u304f\u300d\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\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>\n<div id=\"post-below-intro\"><\/div><h2>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u306f\u4f55\u304b<\/h2>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u306f\u3001\u6240\u5f97\u63a7\u9664\u306e\u3072\u3068\u3064\u3067\u3042\u308a\u3001\u6240\u5f97\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u3057\u306a\u3044\u4ed5\u7d44\u307f\u3067\u3059\u30021\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u6255\u3044\u8fbc\u3093\u3060\u4fdd\u967a\u6599\u3092\u3001\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u304c\u3067\u304d\u308b\u4fdd\u967a\u306b\u306f\u3001\u751f\u547d\u4fdd\u967a\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u5927\u304d\u304f3\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u751f\u547d\u4fdd\u967a\u306f\u3001\u6b7b\u4ea1\u3084\u305d\u306e\u307b\u304b\u4e00\u5b9a\u306e\u4e8b\u7531\u306b\u8d77\u56e0\u3057\u3066\u3001\u4e00\u5b9a\u984d\u306e\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u3067\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u6b7b\u4ea1\u3084\u9ad8\u5ea6\u969c\u5bb3\u306b\u5099\u3048\u308b\u7d42\u8eab\u4fdd\u967a\u3084\u3001\u6559\u80b2\u8cc7\u91d1\u3092\u6e96\u5099\u3059\u308b\u305f\u3081\u306e\u5b66\u8cc7\u4fdd\u967a\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u88ab\u4fdd\u967a\u8005\u304c\u6b7b\u4ea1\u3084\u9ad8\u5ea6\u969c\u5bb3\u72b6\u614b\u306b\u306a\u3063\u305f\u3068\u304d\u3001\u6bce\u6708\u4e00\u5b9a\u984d\u3092\u4e00\u5b9a\u671f\u9593\u53d7\u3051\u53d6\u308c\u308b\u53ce\u5165\u4fdd\u969c\u4fdd\u967a\u3082\u4e00\u822c\u751f\u547d\u4fdd\u967a\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306e\u8caf\u84c4\u4fdd\u967a\u3084\u3001\u8caf\u84c4\u5171\u6e08\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p>\u5e73\u621024\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306e\u3046\u3061\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u3082\u306e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u307e\u305f\u306f\u5916\u56fd\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u7b49\u3068\u7de0\u7d50\u3057\u305f\u3001\u751f\u5b58\u307e\u305f\u306f\u6b7b\u4ea1\u306b\u57fa\u56e0\u3057\u3066\u4e00\u5b9a\u984d\u306e\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04<\/li>\n<li>\u65e7\u7c21\u6613\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306e\u3046\u3061\u3001\u751f\u5b58\u307e\u305f\u306f\u6b7b\u4ea1\u306b\u57fa\u56e0\u3057\u3066\u4e00\u5b9a\u984d\u306e\u4fdd\u967a\u91d1\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04<\/li>\n<li>\u8fb2\u696d\u5354\u540c\u7d44\u5408\u3068\u7de0\u7d50\u3057\u305f\u751f\u547d\u5171\u6e08\u5951\u7d04\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u5171\u6e08\u306b\u4fc2\u308b\u5951\u7d04\u306e\u3046\u3061\u3001\u751f\u5b58\u307e\u305f\u306f\u6b7b\u4ea1\u306b\u57fa\u56e0\u3057\u3066\u4e00\u5b9a\u984d\u306e\u4fdd\u967a\u91d1\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04<\/li>\n<li>\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u306b\u4fc2\u308b\u898f\u7d04\u307e\u305f\u306f\u9069\u683c\u9000\u8077\u5e74\u91d1\u5951\u7d04<\/li>\n<\/ul>\n<\/div>\n<p>\u3044\u305a\u308c\u3082\u3001\u4fdd\u967a\u91d1\u7b49\u306e\u53d7\u53d6\u4eba\u306e\u3059\u3079\u3066\u304c\u4fdd\u967a\u6599\u306e\u6255\u8fbc\u307f\u3092\u3059\u308b\u65b9\u307e\u305f\u306f\u305d\u306e\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1141.htm\" rel=\"noopener\" target=\"_blank\">No.1141 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u5951\u7d04\u7b49<\/a><\/p>\n<h3>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u306f\u75c5\u6c17\u3084\u30b1\u30ac\u306a\u3069\u306b\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u75c5\u6c17\u3084\u30b1\u30ac\u306e\u969b\u306b\u533b\u7642\u8cbb\u3092\u4e00\u5b9a\u91d1\u984d\u4fdd\u969c\u3059\u308b\u533b\u7642\u4fdd\u967a\u3084\u3001\u304c\u3093\u3068\u8a3a\u65ad\u3055\u308c\u305f\u3089\u4fdd\u969c\u304c\u304a\u308a\u308b\u304c\u3093\u4fdd\u967a\u304c\u4ee3\u8868\u7684\u306a\u7a2e\u985e\u3067\u3059\u3002\u307e\u305f\u4ecb\u8b77\u4fdd\u967a\u3084\u5c31\u696d\u4e0d\u80fd\u4fdd\u969c\u7279\u7d04\u3082\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u540c\u69d8\u306b\u3001\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306e\u8caf\u84c4\u4fdd\u967a\u3084\u8caf\u84c4\u5171\u6e08\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u5951\u7d04\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u7b49\u307e\u305f\u306f\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u7b49\u3068\u7de0\u7d50\u3057\u305f\u3001\u75be\u75c5\u307e\u305f\u306f\u8eab\u4f53\u306e\u50b7\u5bb3\u7b49\u306b\u3088\u308a\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04\u306e\u3046\u3061\u3001\u533b\u7642\u8cbb\u652f\u6255\u4e8b\u7531\u306b\u57fa\u56e0\u3057\u3066\u4fdd\u967a\u91d1\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u5951\u7d04<\/li>\n<li>\u75be\u75c5\u307e\u305f\u306f\u8eab\u4f53\u306e\u50b7\u5bb3\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u4e8b\u7531\u306b\u57fa\u56e0\u3057\u3066\u4fdd\u967a\u91d1\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u65e7\u7c21\u6613\u751f\u547d\u4fdd\u967a\u5951\u7d04\u307e\u305f\u306f\u751f\u547d\u5171\u6e08\u5951\u7d04\u7b49\u306e\u3046\u3061\u3001\u533b\u7642\u8cbb\u7b49\u652f\u6255\u4e8b\u7531\u306b\u57fa\u56e0\u3057\u3066\u4fdd\u967a\u91d1\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n<p>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u306f\u65b0\u5236\u5ea6\u3067\u65b0\u8a2d\u3055\u308c\u305f\u533a\u5206\u306e\u305f\u3081\u3001\u65e7\u5236\u5ea6\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1141.htm\" rel=\"noopener\" target=\"_blank\">No.1141 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u5951\u7d04\u7b49<\/a><\/p>\n<h3>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306f\u3001\u5951\u7d04\u6642\u306b\u6c7a\u3081\u305f\u5e74\u9f62\u307e\u3067\u4fdd\u967a\u6599\u3092\u6255\u3044\u8fbc\u307f\u3001\u305d\u306e\u304b\u308f\u308a\u306b\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u8caf\u84c4\u578b\u306e\u4fdd\u967a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8001\u5f8c\u8cc7\u91d1\u304c\u516c\u7684\u5e74\u91d1\u3067\u306f\u8db3\u308a\u306a\u304f\u306a\u308b\u30ea\u30b9\u30af\u3092\u88dc\u3046\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002\u5e73\u621024\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\uff08\u65b0\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u3068\u3057\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u6b21\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u91d1\u306e\u53d7\u53d6\u4eba\u306f\u3001\u4fdd\u967a\u6599\u3082\u3057\u304f\u306f\u639b\u91d1\u306e\u6255\u8fbc\u307f\u3092\u3059\u308b\u8005\u3001\u307e\u305f\u306f\u305d\u306e\u914d\u5076\u8005\u3068\u306a\u3063\u3066\u3044\u308b\u5951\u7d04\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u4fdd\u967a\u6599\u7b49\u306f\u3001\u5e74\u91d1\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u307e\u3067\u306b10\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5b9a\u671f\u306b\u652f\u6255\u3046\u5951\u7d04\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u5e74\u91d1\u306e\u652f\u6255\u306f\u3001\u5e74\u91d1\u53d7\u53d6\u4eba\u306e\u5e74\u9f62\u304c\u539f\u5247\u3068\u3057\u3066\u6e8060\u6b73\u306b\u306a\u3063\u3066\u304b\u3089\u652f\u6255\u3046\u3068\u3055\u308c\u3066\u3044\u308b10\u5e74\u4ee5\u4e0a\u306e\u5b9a\u671f\u307e\u305f\u306f\u7d42\u8eab\u306e\u5e74\u91d1\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u5e73\u621023\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u7de0\u7d50\u3057\u305f\u65e7\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u5951\u7d04\u3067\u3042\u3063\u3066\u3001\u9000\u8077\u5e74\u91d1\u3092\u9664\u304f\u5e74\u91d1\u3092\u7d66\u4ed8\u3059\u308b\u5b9a\u3081\u306e\u3042\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u65b0\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1141.htm\" rel=\"noopener\" target=\"_blank\">No.1141 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u5951\u7d04\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3044\u304f\u3089\u307e\u3067\uff1f\u4e0a\u9650\u984d\u3068\u65e9\u898b\u8868<\/h2>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u4e0a\u9650\u306f\u3001\u65e7\u5236\u5ea6\u304c\u6240\u5f97\u7a0e10\u4e07\u5186\u30fb\u4f4f\u6c11\u7a0e7\u4e07\u5186\u3001\u65b0\u5236\u5ea6\u304c\u6240\u5f97\u7a0e12\u4e07\u5186\u30fb\u4f4f\u6c11\u7a0e7\u4e07\u5186\u3067\u3059\u3002\u4e0a\u9650\u3092\u8d85\u3048\u3066\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3082\u3001\u8d85\u3048\u305f\u5206\u306f\u63a7\u9664\u3055\u308c\u307e\u305b\u3093\u3002\u307e\u305a\u306f\u4e0a\u9650\u984d\u3068\u3001\u5e74\u9593\u4fdd\u967a\u6599\u3054\u3068\u306e\u63a7\u9664\u984d\u3092\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u9069\u7528\u9650\u5ea6\u984d\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e7\u5236\u5ea6\u306f\u6240\u5f97\u7a0e10\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e7\u4e07\u5186\u306e\u63a7\u9664\u3060\u3063\u305f\u306e\u306b\u5bfe\u3057\u3001\u65b0\u5236\u5ea6\u306f\u6240\u5f97\u7a0e12\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e7\u4e07\u5186\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u533a\u5206\u3054\u3068\u306e\u9650\u5ea6\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u65e7\u30fb\u6240\u5f97\u7a0e<\/th>\n<th>\u65e7\u30fb\u4f4f\u6c11\u7a0e<\/th>\n<th>\u65b0\u30fb\u6240\u5f97\u7a0e<\/th>\n<th>\u65b0\u30fb\u4f4f\u6c11\u7a0e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">50,000\u5186<\/td>\n<td style=\"text-align: left;\">35,000\u5186<\/td>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<td style=\"text-align: left;\">28,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u2015<\/td>\n<td style=\"text-align: left;\">\u2015<\/td>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<td style=\"text-align: left;\">28,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">50,000\u5186<\/td>\n<td style=\"text-align: left;\">35,000\u5186<\/td>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<td style=\"text-align: left;\">28,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5408\u8a08<\/td>\n<td style=\"text-align: left;\">100,000\u5186<\/td>\n<td style=\"text-align: left;\">70,000\u5186<\/td>\n<td style=\"text-align: left;\">120,000\u5186<\/td>\n<td style=\"text-align: left;\">70,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" rel=\"noopener\" target=\"_blank\">No.1140 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u65b0\u5236\u5ea6\u306e\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u63a7\u9664\u9650\u5ea6\u984d\u306f\u540428,000\u5186\u3067\u3059\u304c\u3001\u5408\u8a08\u984d\u306f70,000\u5186\u304c\u9650\u5ea6\u3067\u3059\u3002\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306b\u3064\u3044\u3066\u65b0\u65e7\u306e\u5236\u5ea6\u306b\u307e\u305f\u304c\u308b\u5951\u7d04\u304c\u3042\u308b\u65b9\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u3067\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u65b0\u65e7\u5236\u5ea6\u3092\u3042\u308f\u305b\u305f\u5236\u5ea6\u5168\u4f53\u306e\u9069\u7528\u984d\u306f\u3001\u6240\u5f97\u7a0e\u3067120,000\u5186\u3001\u4f4f\u6c11\u7a0e\u306770,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u3010\u65e9\u898b\u8868\u3011\u5e74\u9593\u4fdd\u967a\u6599\u3054\u3068\u306e\u63a7\u9664\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u306a\u304f\u3066\u3082\u3001\u6b21\u306e\u65e9\u898b\u8868\u30671\u533a\u5206\u3042\u305f\u308a\u306e\u63a7\u9664\u984d\u3092\u78ba\u304b\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u984d\u306f\u3001\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599<\/th>\n<th>\u65b0\u5236\u5ea6<\/th>\n<th>\u65e7\u5236\u5ea6<\/th>\n<th>\u65b0\u5236\u5ea6\uff0b\u7279\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">20,000\u5186<\/td>\n<td style=\"text-align: left;\">20,000\u5186<\/td>\n<td style=\"text-align: left;\">20,000\u5186<\/td>\n<td style=\"text-align: left;\">20,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">30,000\u5186<\/td>\n<td style=\"text-align: left;\">25,000\u5186<\/td>\n<td style=\"text-align: left;\">27,500\u5186<\/td>\n<td style=\"text-align: left;\">30,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<td style=\"text-align: left;\">30,000\u5186<\/td>\n<td style=\"text-align: left;\">32,500\u5186<\/td>\n<td style=\"text-align: left;\">35,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,000\u5186<\/td>\n<td style=\"text-align: left;\">32,500\u5186<\/td>\n<td style=\"text-align: left;\">37,500\u5186<\/td>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">60,000\u5186<\/td>\n<td style=\"text-align: left;\">35,000\u5186<\/td>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<td style=\"text-align: left;\">45,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">80,000\u5186<\/td>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<td style=\"text-align: left;\">45,000\u5186<\/td>\n<td style=\"text-align: left;\">50,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100,000\u5186<\/td>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<td style=\"text-align: left;\">50,000\u5186<\/td>\n<td style=\"text-align: left;\">55,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120,000\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">40,000\u5186<\/td>\n<td style=\"text-align: left;\">50,000\u5186<\/td>\n<td style=\"text-align: left;\">60,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u65b0\u5236\u5ea6\uff0b\u7279\u4f8b\u300d\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u91d1\u984d\u3067\u3059\u3002\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u3068\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u984d\u306f\u3001\u65b0\u5236\u5ea6\u3067\u3042\u308c\u3070\u5e74\u959312,000\u5186\u307e\u3067\u304c\u5168\u984d\u300156,000\u5186\u3092\u8d85\u3048\u308b\u3068\u4e00\u5f8b28,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u9593\u4fdd\u967a\u6599\u304c50,000\u5186\u306a\u308926,500\u5186\u3067\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u30821\u3064\u306e\u533a\u5206\u3042\u305f\u308a\u306e\u91d1\u984d\u3067\u3059\u30023\u3064\u306e\u533a\u5206\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u304c\u3001\u6240\u5f97\u7a0e120,000\u5186\u30fb\u4f4f\u6c11\u7a0e70,000\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u4e0a\u9650\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u984d\u306f\u3001\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u3092\u6b21\u306e\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u65b0\u5236\u5ea6\u3068\u65e7\u5236\u5ea6\u3067\u8a08\u7b97\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u65b0\u5236\u5ea6\uff08\u6240\u5f97\u7a0e\uff09\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">20,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">20,000\u5186\u8d8540,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\/2\uff0b10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000\u5186\u8d8580,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\/4\uff0b20,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">80,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b40,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u3010\u65e7\u5236\u5ea6\uff08\u6240\u5f97\u7a0e\uff09\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">25,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">25,000\u5186\u8d8550,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\/2\uff0b12,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50,000\u5186\u8d85100,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\/4\uff0b25,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u3001\u65b0\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u8a72\u5f53\u3059\u308b\u4fdd\u967a\u6599\u3092\u5e74\u959350,000\u5186\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u63a7\u9664\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>50,000\u5186 \u00d7 1\/4 \uff0b 20,000\u5186 \uff1d 32,500\u5186<\/strong><\/div>\n<h3>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u984d\u3082\u3001\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u3092\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u3068\u306f\u91d1\u984d\u306e\u533a\u5206\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u65b0\u5236\u5ea6\uff08\u4f4f\u6c11\u7a0e\uff09\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">12,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">12,000\u5186\u8d8532,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\/2\uff0b6,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">32,000\u5186\u8d8556,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\/4\uff0b14,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">56,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b28,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u3010\u65e7\u5236\u5ea6\uff08\u4f4f\u6c11\u7a0e\uff09\u3011<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u7b49<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">15,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">15,000\u5186\u8d8540,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\/2\uff0b7,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000\u5186\u8d8570,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u7b49\u00d71\/4\uff0b17,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">70,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b35,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u3001\u65b0\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u8a72\u5f53\u3059\u308b\u4fdd\u967a\u6599\u3092\u5e74\u959350,000\u5186\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>50,000\u5186 \u00d7 1\/4 \uff0b 14,000\u5186 \uff1d 26,500\u5186<\/p>\n<h3>\u4ee4\u548c8\u5e74\u5206\u306f23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u3068\u4e00\u822c\u67a0\u304c6\u4e07\u5186\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5206\u3068\u4ee4\u548c9\u5e74\u5206\u306f\u300123\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u9069\u7528\u9650\u5ea6\u984d\u304c\u6240\u5f97\u7a0e4\u4e07\u5186\u304b\u30896\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u7279\u4f8b\u3067\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c9\u5e74\u5206\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u5e73\u621024\u5e74\u4ee5\u5f8c\u306b\u5951\u7d04\u3057\u305f\u65b0\u5951\u7d04\u306e\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u306e\u67a0\u3060\u3051\u3067\u3059\u3002\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u3068\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306e\u67a0\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9593\u306e\u65b0\u751f\u547d\u4fdd\u967a\u6599<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">30,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u306e\u5168\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">30,000\u5186\u8d8560,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\/2\uff0b15,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">60,000\u5186\u8d85120,000\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u4fdd\u967a\u6599\u00d71\/4\uff0b30,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120,000\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b60,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/pdf\/0026005-024.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u95a2\u4fc2\uff09Q\uff06A\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u30013\u3064\u306e\u533a\u5206\u3092\u5408\u308f\u305b\u305f\u4e0a\u9650\u304c12\u4e07\u5186\u306e\u307e\u307e\u5909\u308f\u3089\u306a\u3044\u70b9\u3067\u3059\u3002\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u3084\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u305d\u308c\u305e\u308c\u4e0a\u9650\u307e\u3067\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4e00\u822c\u67a0\u304c6\u4e07\u5186\u306b\u5e83\u304c\u3063\u3066\u3082\u5408\u8a08\u3067\u306f12\u4e07\u5186\u3067\u982d\u6253\u3061\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u7279\u4f8b\u306f\u6240\u5f97\u7a0e\u3060\u3051\u306e\u63aa\u7f6e\u3067\u3001\u4f4f\u6c11\u7a0e\u306e\u9650\u5ea6\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u4ee4\u548c8\u5e74\u5206\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u3001\u3053\u306e\u7279\u4f8b\u306b\u5bfe\u5fdc\u3057\u305f\u8a18\u8f09\u6b04\u304c\u52a0\u308f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u65e7\u5236\u5ea6\u3068\u65b0\u5236\u5ea6\u306f\u4f55\u304c\u9055\u3046\uff1f<\/h2>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u5236\u5ea6\u306f\u3001\u5e73\u621022\u5e74\u306b\u7a0e\u5236\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u30012011\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306f\u65e7\u5236\u5ea6\u3068\u3057\u30012012\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306f\u65b0\u5236\u5ea6\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5951\u7d04\u65e5\u304c2011\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u5951\u7d04\u3067\u3082\u30012012\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u66f4\u65b0\u3084\u7279\u7d04\u9014\u4e2d\u4ed8\u52a0\u306a\u3069\u3067\u5951\u7d04\u5185\u5bb9\u304c\u66f4\u65b0\u3055\u308c\u305f\u3082\u306e\u306f\u3001\u4ee5\u5f8c\u306e\u4fdd\u967a\u6599\u304c\u65b0\u5236\u5ea6\u306e\u9069\u7528\u3067\u3059\u3002<\/p>\n<h3>\u63a7\u9664\u533a\u5206\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5236\u5ea6\u3067\u306f\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u304c\u65b0\u8a2d\u3055\u308c\u305f\u305f\u3081\u3001\u63a7\u9664\u533a\u5206\u304c3\u3064\u306b\u5897\u3048\u307e\u3057\u305f\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"40%\">\u5236\u5ea6<\/th>\n<th width=\"60%\">\u63a7\u9664\u533a\u5206<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u65e7\u5236\u5ea6\uff08\u301c2011\u5e7412\u670831\u65e5\uff09<\/td>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<li>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65b0\u5236\u5ea6\uff082012\u5e741\u67081\u65e5\u301c\uff09<\/td>\n<td style=\"text-align: left;\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<li>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<li>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u65e7\u5236\u5ea6\u306f\u30012011\u5e7412\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u304c\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e3b\u5951\u7d04\u3084\u7279\u7d04\u66f4\u65b0\u3092\u884c\u3063\u3066\u3044\u305f\u308a\u3001\u5404\u63a7\u9664\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u7279\u7d04\u4e2d\u9014\u4ed8\u52a0\u3092\u884c\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u306f\u3001\u65b0\u5236\u5ea6\u306e\u7a0e\u533a\u5206\u306e\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140_qa.htm\" rel=\"noopener\" target=\"_blank\">No.1140 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u884c\u3046\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3088\u308a\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308b\u4fdd\u967a\u3082\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u3059\u3079\u3066\u306e\u751f\u547d\u4fdd\u967a\u306b\u9069\u7528\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4fdd\u967a\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306e\u8caf\u84c4\u4fdd\u967a\u3084\u8caf\u84c4\u5171\u6e08\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u8ca1\u5f62\u8caf\u84c4\u4fdd\u967a\u3084\u8ca1\u5f62\u4f4f\u5b85\u8caf\u84c4\u7a4d\u7acb\u4fdd\u967a\u3001\u56e3\u4f53\u4fe1\u7528\u751f\u547d\u4fdd\u967a\u306a\u3069\u3082\u5bfe\u8c61\u5916\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u8981\u4ef6\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u78ba\u8a8d\u3057\u3066\u51e6\u7406\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8ee2\u8077\u3092\u3057\u305f\u3089\u51e6\u7406\u306f\u8ee2\u8077\u5148\u3067\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u3092\u3057\u305f\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u306f\u65b0\u3057\u3044\u52e4\u52d9\u5148\u3067\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u65b0\u3057\u3044\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u969b\u306f\u3001\u8ee2\u8077\u3059\u308b\u524d\u306e\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u9000\u8077\u306e\u969b\u306b\u767a\u884c\u3057\u3066\u3082\u3089\u3044\u3001\u3059\u307f\u3084\u304b\u306b\u8ee2\u8077\u5148\u4f01\u696d\u306b\u63d0\u51fa\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e74\u5185\u306b\u518d\u5c31\u8077\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u969b\u3082\u3001\u96e2\u8077\u3059\u308b\u524d\u306e\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u898b\u306a\u304c\u3089\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u624b\u5143\u306b\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" rel=\"noopener\" target=\"_blank\">No.2665 \u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u51e6\u7406\u65b9\u6cd5<\/h2>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u4f1a\u793e\u54e1\u3067\u3042\u308c\u3070\u5e74\u672b\u8abf\u6574\u3067\u884c\u3044\u3001\u500b\u4eba\u3084\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u65b9\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u624b\u9806\u3092\u3001\u4ee5\u4e0b\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u51e6\u7406\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u8acb\u306f\u3001\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u53d6\u5f97\u3057\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><b>\u3010\u624b\u98061\u3011<\/b><\/p>\n<p>\u4fdd\u967a\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002\u7d19\u3067\u90f5\u9001\u3055\u308c\u308b\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u4fdd\u967a\u4f1a\u793e\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c7\u30fc\u30bf\u3067\u8a3c\u660e\u66f8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u5834\u5408\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><b>\u3010\u624b\u98062\u3011<\/b><\/p>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3082\u3068\u3065\u3044\u3066\u3001\u52e4\u52d9\u5148\u304c\u6307\u5b9a\u3059\u308b\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u3001\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u8a18\u5165\u4f8b\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u9650\u5ea6\u91d1\u984d\u3092\u8d85\u3048\u305f\u5206\u306f\u63a7\u9664\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><b>\u3010\u624b\u98063\u3011<\/b><\/p>\n<p>\u52e4\u52d9\u5148\u3078\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3068\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u78ba\u8a8d\u3092\u884c\u3046\u62c5\u5f53\u8005\u306f\u3001\u30c1\u30a7\u30c3\u30af\u306e\u969b\u306b\u4e0a\u9650\u91d1\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u5206\u306f\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u306a\u304f\u3066\u3082\u3088\u304f\u3001\u305d\u306e\u5206\u696d\u52d9\u306e\u624b\u9593\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d66\u4e0e\u5929\u5f15\u304d\u3067\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u304a\u308a\u3001\u4f01\u696d\u304c\u63a7\u9664\u5bfe\u8c61\u91d1\u984d\u306e\u4e00\u89a7\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5f93\u696d\u54e1\u306f\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u4e0d\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u7d66\u4e0e\u306e\u5e74\u9593\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3067\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306e\u51e6\u7406\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u55b6\u696d\u8005\u3084\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u4eba\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u63a7\u9664\u3092\u53d7\u3051\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001e-Tax\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u306f\u7701\u7565\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><b>\u3010\u624b\u98061\u3011<\/b><\/p>\n<p>\u4fdd\u967a\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002\u7d19\u3067\u90f5\u9001\u3055\u308c\u308b\u5834\u5408\u3068\u3001\u4fdd\u967a\u4f1a\u793e\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c7\u30fc\u30bf\u3067\u8a3c\u660e\u66f8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u624b\u98062\u3011<\/b><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002e-Tax\u3067\u7533\u8acb\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u300d\u304b\u3089\u884c\u3044\u307e\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u306e\u6848\u5185\u306b\u5f93\u3063\u3066\u5fc5\u8981\u4e8b\u9805\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u3059\u304c\u3001e-Tax\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u8aad\u307f\u53d6\u308a\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3001\u3082\u3057\u304f\u306fIC\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc<\/li>\n<li>\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7<\/li>\n<\/ul>\n<\/div>\n<h2>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u3088\u304f\u3042\u308b\u7591\u554f<\/h2>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u7591\u554f\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3088\u308a\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\u3092\u5fd8\u308c\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u3067\u3042\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u7533\u544a\u3092\u5fd8\u308c\u305f\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u52e4\u52d9\u5148\u306b\u304a\u3051\u308b\u671f\u9650\u5185\u3067\u3042\u308c\u3070\u3001\u3059\u307f\u3084\u304b\u306b\u7533\u3057\u51fa\u3066\u3082\u3089\u3044\u5fc5\u8981\u306a\u8cc7\u6599\u306e\u63d0\u51fa\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002\u5e74\u672b\u8abf\u6574\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u306b\u78ba\u5b9a\u7533\u544a\u3092\u6848\u5185\u3057\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u7fcc\u5e74\u306e2\u670816\u65e5\u301c3\u670815\u65e5\u304c\u53d7\u4ed8\u671f\u9593\u3067\u3059\uff08\u571f\u65e5\u795d\u306f\u65e5\u306b\u3061\u304c\u524d\u5f8c\u3057\u307e\u3059\uff09\u3002\u305f\u3060\u3057\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u3088\u3046\u306b\u7a0e\u91d1\u306e\u6255\u3044\u623b\u3057\u3092\u53d7\u3051\u308b\u9084\u4ed8\u7533\u544a\u3060\u3051\u306a\u3089\u3001\u751f\u547d\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u306e\u3046\u3061\u306b\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900_qa.htm\" rel=\"noopener\" target=\"_blank\">No.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u7d1b\u5931\u3057\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u3001\u52a0\u5165\u4f1a\u793e\u306b\u4f9d\u983c\u3057\u3066\u518d\u767a\u884c\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u4fdd\u967a\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u30c7\u30fc\u30bf\u304c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002\u53ef\u80fd\u306a\u4fdd\u967a\u4f1a\u793e\u304b\u3092\u78ba\u8a8d\u3057\u3001\u671f\u9650\u5185\u306b\u53d6\u5f97\u3059\u308b\u3088\u3046\u6848\u5185\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5c4a\u304b\u306a\u3044<\/h3>\n<p><span style=\"background-color: 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