{"id":28443,"date":"2017-09-27T19:05:00","date_gmt":"2017-09-27T10:05:00","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=28443"},"modified":"2026-09-17T17:45:46","modified_gmt":"2026-09-17T08:45:46","slug":"tax-calculation-and-a-dependent","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/28443\/","title":{"rendered":"\u7a0e\u91d1\u8a08\u7b97\u4e0a\u306e\u300c\u6276\u990a\u300d\u3068\u306f\uff1f\u77e5\u3063\u3066\u5f97\u3059\u308b\u3042\u308c\u3053\u308c"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u7a0e\u91d1\u8a08\u7b97\u4e0a\u306e\u6276\u990a\u3068\u306f\u4f55\u304b\uff1f<\/div>\n<p><strong>\u7a0e\u91d1\u8a08\u7b97\u4e0a\u306e\u6276\u990a\u3068\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u304c\u5b9a\u3081\u308b3\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u6276\u990a\u306e3\u8981\u4ef6\uff1a\u5bfe\u8c61\u8005\u30fb\u751f\u8a08\u4e00\u30fb\u53ce\u5165136\u4e07\u5186\u4ee5\u4e0b<\/li>\n<li>16\u6b73\u672a\u6e80\u306e\u5b50\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916<\/li>\n<li>\u5224\u65ad\u6642\u671f\u306f\u539f\u5247\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9<\/li>\n<\/ul>\n<p>Q. \u6276\u990a\u306b\u5165\u308c\u308b\u7d66\u4e0e\u53ce\u5165\u306e\u4e0a\u9650\u306f\uff1f<\/p>\n<p>A. 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id=\"post-below-intro\"><\/div><h2>\u6240\u5f97\u7a0e\u306e\u6276\u990a\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u306f\u8ab2\u7a0e\u306e\u516c\u5e73\u4e0a\u554f\u984c\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u53b3\u5bc6\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u307e\u305a\u3001\u6276\u990a\u63a7\u9664\u306b\u3064\u3044\u3066\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u7c21\u5358\u306b\u307e\u3068\u3081\u308b\u3068\u8981\u4ef6\u306f\u4e0b\u8a18\u306e4\u3064\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u6276\u990a\u3068\u3055\u308c\u308b\u305f\u3081\u306e\u8981\u4ef6<\/p>\n<ul>\n<li>\u8981\u4ef61.\u6276\u990a\u5bfe\u8c61\u8005\u3067\u3042\u308b\u3053\u3068\uff08\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff09<\/li>\n<li>\u8981\u4ef62.\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3053\u3068<\/li>\n<li>\u8981\u4ef63.\u6276\u990a\u3055\u308c\u308b\u65b9\u306e\u7d66\u4e0e\u53ce\u5165\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u8981\u4ef64.\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7b49\u3068\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<h3>\u8981\u4ef61.\u300c\u6276\u990a\u5bfe\u8c61\u8005\uff08\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff09\u3067\u3042\u308b\u300d<\/h3>\n<p>\u6240\u5f97\u63a7\u9664\uff08\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u7b49\uff09\u306b\u304a\u3044\u3066\u3001\u6276\u990a\u306e\u7bc4\u56f2\u306b\u5236\u9650\u304c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u5bcc\u88d5\u5c64\u3092\u3082\u512a\u9047\u3055\u308c\u308b\u5236\u5ea6\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u8ab2\u7a0e\u306e\u516c\u5e73\u304c\u4fdd\u3066\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u6276\u990a\u3055\u308c\u308b\u65b9\u3068\u3044\u3046\u306e\u306f\u8ab0\u3067\u3082\u826f\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u65b9\uff08\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff09\u306f\u300c\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u53ca\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u3092\u3044\u3044\u307e\u3059\uff09\u306a\u3069\u300d\u3067\u3042\u308a\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3067\u3059\u3002\u306a\u304a\u3001\u305d\u308c\u305e\u308c\u306e\u5e74\u9f62\u306f\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5e74\u9f62\u304c16\u6b73\u4ee5\u4e0a30\u6b73\u672a\u6e80\u306e\u4eba<\/li>\n<li>\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u306e\u4eba<\/li>\n<li>30\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u306e\u4eba\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba<\/li>\n<\/ul>\n<ul>\n<li>\u7559\u5b66\u306b\u3088\u308a\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u3044\u4eba<\/li>\n<li>\u969c\u5bb3\u8005\u3067\u3042\u308b\u4eba<\/li>\n<li>\u7d0d\u7a0e\u8005\u304b\u3089\u305d\u306e\u5e74\u306b\u751f\u6d3b\u8cbb\u307e\u305f\u306f\u6559\u80b2\u8cbb\u7b49\u306e\u9001\u91d1\u309238\u4e07\u5186\u4ee5\u4e0a\u53d7\u3051\u3066\u3044\u308b\u4eba<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306e\u901a\u308a16\u6b73\u672a\u6e80\u306e\u6276\u990a\u5bb6\u65cf\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u5150\u7ae5\u624b\u5f53\uff08\u5b50\u3069\u3082\u624b\u5f53\uff09\u306e\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u305f\u3053\u3068\u3092\u6a5f\u306b\u3001\u305d\u306e\u8ca1\u6e90\u3068\u3057\u3066\u5e73\u621023\u5e74\u304b\u308916\u6b73\u672a\u6e80\u306e\u6276\u990a\u63a7\u9664\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u8981\u4ef62.\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d<\/h3>\n<p>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3068\u306f\u65e5\u5e38\u306e\u751f\u6d3b\u306e\u8cc7\u3092\u5171\u306b\u3059\u308b\u3053\u3068\u3001\u3064\u307e\u308a\u300c\u540c\u3058\u8ca1\u5e03\u3067\u751f\u6d3b\u3059\u308b\u3053\u3068\u300d\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u8868\u73fe\u304c\u66d6\u6627\u3067\u96e3\u3057\u3044\u306e\u3067\u3059\u304c\u3001\u4f8b\u3048\u3070\u89aa\u65cf\u306e\u65b9\u304c\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u307b\u3068\u3093\u3069\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5358\u8eab\u8d74\u4efb\u3001\u5927\u5b66\u306e\u4e00\u4eba\u66ae\u3089\u3057\u3001\u7642\u990a\u8cbb\u306a\u3069\u306e\u90fd\u5408\u4e0a\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4f59\u6687\u306b\u306f\u5e30\u7701\u3059\u308b\u3053\u3068\u306a\u3069\u3092\u7fd2\u6163\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u5e38\u306b\u751f\u6d3b\u8cbb\u3001\u5b66\u8cc7\u91d1\u3001\u7642\u990a\u8cbb\u306a\u3069\u306e\u9001\u91d1\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8981\u4ef63.\u300c\u6276\u990a\u3055\u308c\u308b\u65b9\u306e\u7d66\u4e0e\u53ce\u5165\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u300d<\/h3>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u3001\u6276\u990a\u306f\u300c\u81ea\u5206\u306e\u751f\u6d3b\u3092\u81ea\u5206\u3067\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u8005\u306b\u5bfe\u3057\u3066\u2026\u652f\u63f4\u3059\u308b\u3053\u3068\u300d\u3092\u3044\u3044\u3001\u6276\u990a\u3059\u308b\u65b9\u304c\u6276\u990a\u3055\u308c\u308b\u65b9\u306e\u751f\u6d3b\u3092\u7dad\u6301\u30fb\u652f\u63f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u751f\u6d3b\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u6027\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u6276\u990a\u3055\u308c\u308b\u65b9\u306e\u7d66\u4e0e\u53ce\u5165\u306b\u4e0a\u9650\uff08\u4ee4\u548c8\u5e74\u7a0e\u5236\u6539\u6b63\u5f8c\uff1a136\u4e07\u5186\uff09\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u306e\u5224\u65ad\u6642\u671f<\/h3>\n<p>\u6276\u990a\u306f\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6276\u990a\u3059\u308b\u65b9\u30fb\u6276\u990a\u3055\u308c\u308b\u65b9\u304c\u5e74\u306e\u4e2d\u9014\u3067\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306f\u305d\u308c\u305e\u308c\u305d\u306e\u6b7b\u4ea1\u6642\u306e\u73fe\u6cc1\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u59bbA\u3092\u6276\u990a\u3059\u308b\u592b\u304c\u5e74\u306e\u4e2d\u9014\u306b\u6b7b\u4ea1\u3057\u3001\u305d\u306e\u5f8c\u606f\u5b50\u304cA\u3092\u6276\u990a\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u306b\u304a\u3044\u3066A\u306f\u592b\u3068\u606f\u5b50\u3069\u3061\u3089\u306e\u6276\u990a\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u7b54\u3048\u306f\u3069\u3061\u3089\u306e\u6276\u990a\u306b\u3082\u5165\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e3812\u670831\u65e5\u306e\u73fe\u6cc1\u306b\u304a\u3044\u3066\u3001\u3042\u308b1\u4eba\u306e\u65b9\u304c\u8907\u6570\u306e\u65b9\u306e\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5f53\u521d\u6276\u990a\u3059\u308b\u65b9\u304c\u5e74\u306e\u4e2d\u9014\u306b\u6b7b\u4ea1\u3057\u3001\u305d\u306e\u5f8c\u4ed6\u306e\u89aa\u65cf\u306e\u65b9\u304c\u6276\u990a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6276\u990a\u306e\u5224\u65ad\u6642\u671f\u304c\u7570\u306a\u308b\u306e\u3067\u305d\u308c\u305e\u308c\u306e\u6642\u671f\u306e\u73fe\u6cc1\u306b\u3088\u308a\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u63a7\u9664\u306b\u4fc2\u308b\u6240\u5f97\u63a7\u9664\u306e\u5185\u5bb9<\/h3>\n<p>\u6276\u990a\u63a7\u9664\u306b\u304a\u3051\u308b\u63a7\u9664\u984d\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u307e\u305f\u3001\u914d\u5076\u8005\u306b\u5bfe\u3059\u308b\u300c\u6276\u990a\u300d\u3067\u3042\u308b\u914d\u5076\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3068\u3068\u3082\u306b\u305d\u306e\u63a7\u9664\u984d\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306b\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u6276\u990a\u63a7\u9664<\/h4>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u533a\u5206<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"2\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td>38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/td>\n<td>63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/td>\n<td>\u540c\u5c45\u8001\u89aa\u7b49\u4ee5\u5916\u306e\u8005<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u540c\u5c45\u8001\u89aa\u7b49<\/td>\n<td>58\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u53c2\u8003\u3011<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h3>\n<p>\u5b50\u3069\u3082\u3084\u89aa\u306a\u3069\u3092\u5bfe\u8c61\u3068\u3059\u308b\u306e\u304c\u300c\u6276\u990a\u63a7\u9664\u300d\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u592b\u3084\u59bb\u3092\u5bfe\u8c61\u3068\u3059\u308b\u306e\u304c\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3068\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3067\u3059\u3002\u914d\u5076\u8005\u306b\u3064\u3044\u3066\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u5225\u306e\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u6276\u990a\u63a7\u9664\u300d\u3068\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u5bb6\u65cf\u3092\u990a\u3046\u3068\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u3068\u3044\u3046\u89b3\u70b9\u3067\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u4e21\u8005\u306f\u5927\u307e\u304b\u306b\u6b21\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6bd4\u8f03\u9805\u76ee<\/th>\n<th>\u6276\u990a\u63a7\u9664<\/th>\n<th>\u914d\u5076\u8005\u63a7\u9664<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u306e\u6240\u5f97<\/td>\n<td>\u5236\u9650\u3042\u308a<\/td>\n<td>\u5236\u9650\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u6276\u990a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306e\u5e74\u9f62<\/td>\n<td>\u5236\u9650\u306a\u3057<\/td>\n<td>\u5236\u9650\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td>\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u304c\u53ce\u5165\u306e\u58c1\u3092\u8d85\u3048\u305f\u5834\u5408<\/td>\n<td>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u914d\u5076\u8005\u63a7\u9664\u304a\u3088\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u914d\u5076\u8005\u63a7\u9664\uff1a \u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u306e\u3046\u3061\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\uff0862\u4e07\u5186\uff09\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664<\/li>\n<li>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff1a \u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u304c\u4e0a\u8a18\u306e\u57fa\u6e96\uff0862\u4e07\u5186\uff09\u3092\u8d85\u3048\u3066\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u5408\u8a08\u6240\u5f97\u304c\u4e00\u5b9a\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3002<\/li>\n<\/ul>\n<h4>\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d<\/h4>\n<h4>\uff1c\u914d\u5076\u8005\u63a7\u9664\uff1e<\/h4>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u4eba<\/p>\n<p>\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th colspan=\"2\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<th>\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<th>\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/p>\n<p>\uff0870\u6b73\u4ee5\u4e0a\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>13\u4e07\u5186<\/td>\n<td>16\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\">No.1191\u2003\u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u914d\u5076\u8005\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7d66\u4e0e\u53ce\u5165\u304c136\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\uff08\u5408\u8a08\u6240\u5f97\u304c62\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u7d66\u4e0e\u53ce\u5165\u304c207\u4e07\u5186\u672a\u6e80\uff08\u5408\u8a08\u6240\u5f97\u304c133\u4e07\u5186\uff09\u307e\u3067\u306f\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3068\u3057\u3066\u305d\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e0b\u8a18\u306e\u91d1\u984d\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\uff1c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff1e<\/h4>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">\u914d\u5076\u8005\u306e\u72b6\u6cc1<\/p>\n<p>\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff09<\/td>\n<td colspan=\"3\">\u6276\u990a\u3059\u308b\u65b9\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>900\u4e07\u5186\u8d85<\/p>\n<p>950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>950\u4e07\u5186\u8d85<\/p>\n<p>1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td>62\u4e07\u5186\u8d85\u300095\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>95\u4e07\u5186\u8d85\u3000100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>36\u4e07\u5186<\/td>\n<td>24\u4e07\u5186<\/td>\n<td>12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85\u3000105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>105\u4e07\u5186\u8d85\u3000110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>18\u4e07\u5186<\/td>\n<td>9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>110\u4e07\u5186\u8d85\u3000115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>14\u4e07\u5186<\/td>\n<td>7\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>115\u4e07\u5186\u8d85\u3000120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>16\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>120\u4e07\u5186\u8d85\u3000125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>125\u4e07\u5186\u8d85\u3000130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<td>4\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u8d85\u3000133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\">\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\">\u300d<\/a><\/p>\n<h4>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff08\u4ee4\u548c7\u5e74\u5206\u3088\u308a\uff09<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e74\u5206\u3088\u308a\u3001\u65b0\u305f\u306b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4e00\u5b9a\u306e\u6240\u5f97\u91d1\u984d\u304c\u3042\u308b19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\uff08\u914d\u5076\u8005\u306e\u5834\u5408\u306a\u3069\u3092\u9664\u304f\uff09\u304c\u3044\u305f\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u308a\u3001\u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>62\u4e07\u5186\u8d85 85\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>85\u4e07\u5186\u8d85 90\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>90\u4e07\u5186\u8d85 95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>51\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>95\u4e07\u5186\u8d85 100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85 105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>105\u4e07\u5186\u8d85 110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>21\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>110\u4e07\u5186\u8d85 115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>115\u4e07\u5186\u8d85 120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>120\u4e07\u5186\u8d85 123\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\">\u3001\u300c<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/2026kaisei.pdf\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\">\u300d<\/a><\/p>\n<h2>\u300c\u25cb\u25cb\u306e\u58c1\u300d<\/h2>\n<p>\u300c136\u4e07\u5186\u306e\u58c1\u300d\u300c106\u4e07\u5186\u306e\u58c1\u300d\u300c130\u4e07\u5186\u306e\u58c1\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u8033\u306b\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306e\u9650\u5ea6\u984d\u3092\u6307\u3057\u307e\u3059\u304c\u3001\u3088\u304f\u300c\u58c1\u300d\u3068\u3057\u3066\u6bd4\u55a9\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u300c136\u4e07\u5186\u306e\u58c1\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u6276\u990a\u3068\u3059\u308b\u305f\u3081\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u9650\u5ea6\u984d\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span><br 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