{"id":87143,"date":"2026-10-23T15:42:15","date_gmt":"2026-10-23T06:42:15","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=87143"},"modified":"2026-10-23T15:44:14","modified_gmt":"2026-10-23T06:44:14","slug":"%e6%a0%aa%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%8c%e4%b8%8d%e8%a6%81%e3%81%ab%e3%81%aa%e3%82%8b%e3%81%ae%e3%81%af%e3%81%a9%e3%82%93%e3%81%aa%e3%82%b1%e3%83%bc%e3%82%b9%ef%bc%9f%e6%9d%a1","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/87143\/","title":{"rendered":"\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u306e\u306f\u3069\u3093\u306a\u30b1\u30fc\u30b9\uff1f\u6761\u4ef6\u30fb\u5224\u5b9a\u65b9\u6cd5\u3068\u7533\u544a\u3057\u305f\u65b9\u304c\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u6761\u4ef6\u306f\uff1f<\/div>\n<p><strong>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u53e3\u5ea7\u30bf\u30a4\u30d7\uff08\u7279\u5b9a\u53e3\u5ea7\u30fbNISA\u7b49\uff09\u3068\u7d66\u4e0e\u6240\u5f97\u8005\u304b\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u30fbNISA\u306f\u539f\u5247\u7533\u544a\u4e0d\u8981<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u682a\u5229\u76ca20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7533\u544a\u4e0d\u8981<\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b20\u4e07\u5186\u4ee5\u4e0b\u30eb\u30fc\u30eb\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/li>\n<\/ul>\n<p>Q. \u7533\u544a\u4e0d\u8981\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3057\u305f\u65b9\u304c\u5f97\u306a\u30b1\u30fc\u30b9\u306f\u3042\u308b\uff1f<\/p>\n<p>A. \u8907\u6570\u53e3\u5ea7\u306e\u640d\u76ca\u901a\u7b97\u30fb\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u30fb\u914d\u5f53\u63a7\u9664\u306e\u6d3b\u7528\u6642\u306f\u3001\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5229\u7528\u3057\u3066\u3044\u308b\u8a3c\u5238\u53e3\u5ea7\u306e\u7a2e\u985e\u3068\u3001\u4f1a\u793e\u54e1\u304b\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3068\u3044\u3046\u7acb\u5834\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3084NISA\u53e3\u5ea7\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u306a\u3089\u682a\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u4e00\u65b9\u3001\u4e00\u822c\u53e3\u5ea7\u3084\u300c\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u300d\u306e\u53e3\u5ea7\u3067\u306f\u81ea\u5206\u3067\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u53e3\u5ea7\u30bf\u30a4\u30d7\u5225\u306e\u5224\u5b9a\u65b9\u6cd5\u304b\u3089\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6ce8\u610f\u70b9\u3001\u7533\u544a\u4e0d\u8981\u3067\u3082\u3042\u3048\u3066\u78ba\u5b9a\u7533\u544a\u3057\u305f\u65b9\u304c\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u307e\u3067\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u6761\u4ef6\u306f\uff1f<\/h2>\n<p>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u8a3c\u5238\u53e3\u5ea7\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><strong>\u7d50\u8ad6\u3068\u3057\u3066\u3001\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u307e\u305f\u306fNISA\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u3044\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u5f53\u3066\u306f\u3081\u3066\u5224\u65ad\u3059\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u6d41\u308c\u3067\u78ba\u8a8d\u3059\u308b\u3068\u8ff7\u3044\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u53e3\u5ea7\u306e\u7a2e\u985e\u3092\u78ba\u8a8d\u3059\u308b\uff08\u7279\u5b9a\u53e3\u5ea7\u300c\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff0f\u306a\u3057\u300d\u3001\u4e00\u822c\u53e3\u5ea7\u3001NISA\u53e3\u5ea7\uff09<\/li>\n<li>\u305d\u306e\u53e3\u5ea7\u3067\u58f2\u5374\u76ca\u30fb\u914d\u5f53\u30fb\u640d\u5931\u304c\u51fa\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u304b\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u984d\u3001\u6276\u990a\u306e\u6709\u7121\u306a\u3069\uff09<\/li>\n<li>\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u3066\u300c\u7533\u544a\u4e0d\u8981\u300d\u300c\u7533\u544a\u5fc5\u8981\u300d\u300c\u4efb\u610f\uff08\u3057\u305f\u65b9\u304c\u5f97\u306a\u5834\u5408\u3042\u308a\uff09\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u5224\u65ad\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u53e3\u5ea7\u30bf\u30a4\u30d7\u3054\u3068\u306e\u7533\u544a\u8981\u5426\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 32.5%;\">\n<col style=\"width: 20.0%;\">\n<col style=\"width: 47.4%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u53e3\u5ea7\u30bf\u30a4\u30d7<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u7406\u7531<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u4e0d\u8981<\/td>\n<td style=\"text-align: left;\">\u8a3c\u5238\u4f1a\u793e\u304c\u7a0e\u91d1\u3092\u5929\u5f15\u304d\u30fb\u7d0d\u4ed8\u3059\u308b\u305f\u3081<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u5fc5\u8981<\/td>\n<td style=\"text-align: left;\">\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u3082\u3068\u306b\u81ea\u5206\u3067\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u822c\u53e3\u5ea7<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u5fc5\u8981<\/td>\n<td style=\"text-align: left;\">\u81ea\u5206\u3067\u640d\u76ca\u8a08\u7b97\u304b\u3089\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">NISA\u53e3\u5ea7<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<td style=\"text-align: left;\">\u5229\u76ca\u304c\u975e\u8ab2\u7a0e\u3067\u7533\u544a\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044<\/td>\n<\/tr>\n<\/table>\n<h3>\u81ea\u5206\u306e\u53e3\u5ea7\u306e\u7a2e\u985e\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n<p>\u81ea\u5206\u304c\u3069\u306e\u53e3\u5ea7\u30bf\u30a4\u30d7\u3092\u4f7f\u3063\u3066\u3044\u308b\u304b\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3084\u30a2\u30d7\u30ea\u306e\u53e3\u5ea7\u7ba1\u7406\u753b\u9762\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u8a3c\u5238\u4f1a\u793e\u3054\u3068\u306b\u8868\u793a\u5834\u6240\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u591a\u304f\u306e\u5834\u5408\u300c\u53e3\u5ea7\u7ba1\u7406\u300d\u300c\u53e3\u5ea7\u8a2d\u5b9a\u300d\u300c\u304a\u5ba2\u69d8\u60c5\u5831\u300d\u306a\u3069\u306e\u30e1\u30cb\u30e5\u30fc\u306b\u300c\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff0f\u306a\u3057\uff09\u300d\u300c\u4e00\u822c\u53e3\u5ea7\u300d\u306e\u533a\u5206\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u6bce\u5e741\u6708\u9803\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u300c\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u3067\u3082\u53e3\u5ea7\u306e\u7a2e\u985e\u3084\u5e74\u9593\u306e\u58f2\u5374\u640d\u76ca\u3001\u914d\u5f53\u91d1\u984d\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u96fb\u5b50\u4ea4\u4ed8\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306e\u30de\u30a4\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u306a\u3089\u624b\u7d9a\u304d\u304c\u4e0d\u8981\u306b\u306a\u308b\u7406\u7531<\/h3>\n<p>\u7279\u5b9a\u53e3\u5ea7\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u3092\u9078\u3093\u3067\u3044\u308b\u5834\u5408\u3001\u8a3c\u5238\u4f1a\u793e\u304c\u58f2\u5374\u76ca\u3084\u914d\u5f53\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3092\u81ea\u52d5\u7684\u306b\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u3001\u81ea\u5206\u3067\u7533\u544a\u3059\u308b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u7279\u5b9a\u53e3\u5ea7\u5236\u5ea6\u306e\u89e3\u8aac\u306b\u3088\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u306f\u8a3c\u5238\u4f1a\u793e\u304c\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315%\u3068\u4f4f\u6c11\u7a0e5%\u306b\u3042\u305f\u308b\u91d1\u984d\u3092\u5fb4\u53ce\u30fb\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u304c\u6574\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u300c\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u300d\u306e\u7279\u5b9a\u53e3\u5ea7\u3084\u4e00\u822c\u53e3\u5ea7\u306f\u3001\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u306a\u3069\u3092\u3082\u3068\u306b\u81ea\u5206\u3067\u640d\u76ca\u3092\u8a08\u7b97\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1476.htm\" target=\"_blank\" rel=\"noopener\">No.1476 \u7279\u5b9a\u53e3\u5ea7\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>NISA\u53e3\u5ea7\u306e\u5229\u76ca\u306f\u7533\u544a\u4e0d\u8981\u306b\u306a\u308b\u7406\u7531<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>NISA\u53e3\u5ea7\u3067\u5f97\u305f\u58f2\u5374\u76ca\u3084\u914d\u5f53\u91d1\u306f\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u305d\u3082\u305d\u3082\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/span>\u5229\u76ca\u304c\u3044\u304f\u3089\u51fa\u3066\u3082\u7a0e\u91d1\u304c\u304b\u304b\u3089\u305a\u3001\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u3044\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306e\u4ee3\u8868\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001NISA\u53e3\u5ea7\u3067\u751f\u3058\u305f\u640d\u5931\u306f\u3001\u7279\u5b9a\u53e3\u5ea7\u306a\u3069\u8ab2\u7a0e\u53e3\u5ea7\u306e\u5229\u76ca\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u542b\u307f\u640d\u306e\u3042\u308b\u9298\u67c4\u3092\u58f2\u5374\u3057\u3066\u3082\u3001\u4ed6\u306e\u53e3\u5ea7\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3057\u3066\u7a0e\u91d1\u3092\u6e1b\u3089\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2>\u682a\u306e\u5229\u76ca\u304c20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3089\u306a\u3044\uff1f<\/h2>\n<p>20\u4e07\u5186\u4ee5\u4e0b\u30eb\u30fc\u30eb\u306f\u3001\u53e3\u5ea7\u30bf\u30a4\u30d7\u5225\u306e\u5224\u5b9a\u3068\u306f\u5225\u306e\u8ef8\u3067\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53e3\u5ea7\u306e\u7a2e\u985e\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u7d66\u4e0e\u4ee5\u5916\u306b\u5f97\u305f\u6240\u5f97\u306e\u5408\u8a08\u984d\u3067\u5224\u5b9a\u3059\u308b\u30eb\u30fc\u30eb\u3067\u3042\u308a\u3001\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u307f\u3067\u3059\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\uff09\u3002<\/p>\n<h3>20\u4e07\u5186\u4ee5\u4e0b\u30eb\u30fc\u30eb\u304c\u4f7f\u3048\u308b4\u3064\u306e\u6761\u4ef6<\/h3>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c121\u6761\u306b\u57fa\u3065\u304f\u3053\u306e\u30eb\u30fc\u30eb\u306f\u3001\u6b21\u306e4\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7d66\u4e0e\u306e\u652f\u6255\u5143\u304c1\u304b\u6240\u3067\u3042\u308b\u3053\u3068\uff082\u304b\u6240\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u5225\u9014\u6761\u4ef6\u3042\u308a\uff09<\/li>\n<li>\u682a\u306e\u58f2\u5374\u76ca\u3084\u914d\u5f53\u306a\u3069\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u5e74\u959320\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u533b\u7642\u8cbb\u63a7\u9664\u3084\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u9084\u4ed8\u7533\u544a\u306a\u3069\u3001\u4ed6\u306e\u7406\u7531\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n<p>\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u306e\u304c4\u3064\u76ee\u3067\u3059\u3002\u4f55\u3089\u304b\u306e\u7406\u7531\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u300120\u4e07\u5186\u4ee5\u4e0b\u306e\u682a\u306e\u5229\u76ca\u3082\u5408\u7b97\u3057\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u4f4f\u6c11\u7a0e\u306f20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u7533\u544a\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306b\u306f\u3053\u306e\u514d\u9664\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/span>\u682a\u306e\u5229\u76ca\u304c\u767a\u751f\u3057\u3066\u3044\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u4f4f\u3093\u3067\u3044\u308b\u5e02\u533a\u753a\u6751\u3078\u306e\u4f4f\u6c11\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u624b\u9593\u3092\u907f\u3051\u305f\u3044\u5834\u5408\u306f\u3001\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3092\u5229\u7528\u3059\u308c\u3070\u4f4f\u6c11\u7a0e\u3082\u81ea\u52d5\u3067\u5929\u5f15\u304d\u3055\u308c\u308b\u305f\u3081\u3001\u5225\u9014\u306e\u7533\u544a\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u682a\u306e\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u30eb\u30fc\u30eb\u304c\u4f7f\u3048\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u5411\u3051\u306e\u300c20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7533\u544a\u4e0d\u8981\u300d\u30eb\u30fc\u30eb\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7d0d\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u308c\u3070\u3001\u6bce\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u304c\u7fa9\u52d9\u3067\u3042\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u5411\u3051\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u682a\u306e\u78ba\u5b9a\u7533\u544a\u3092\u4e0d\u8981\u306b\u3059\u308b\u73fe\u5b9f\u7684\u306a\u65b9\u6cd5\u306f\u3001\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u306e\u6d3b\u7528\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u53e3\u5ea7\u3067\u5b8c\u7d50\u3057\u305f\u682a\u306e\u5229\u76ca\u306f\u3001\u9752\u8272\u7533\u544a\u306a\u3069\u3067\u4e8b\u696d\u6240\u5f97\u3092\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u8a18\u8f09\u3084\u4e8b\u696d\u6240\u5f97\u3068\u306e\u5408\u7b97\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u682a\u5f0f\u306e\u6240\u5f97\u533a\u5206\u3084\u4e8b\u696d\u7528\u8cc7\u91d1\u3068\u306e\u533a\u5225\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u534a\u306e\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u682a\u5f0f\u6240\u5f97\u306e\u533a\u5206\u300d\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u682a\u3067\u7533\u544a\u4e0d\u8981\u3067\u3082\u3042\u3048\u3066\u78ba\u5b9a\u7533\u544a\u3059\u3079\u304d\u30b1\u30fc\u30b9\u306f\uff1f<\/h2>\n<p>\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3067\u7533\u544a\u4e0d\u8981\u306e\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u5f97\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4ee3\u8868\u4f8b\u304c\u8907\u6570\u53e3\u5ea7\u306e\u640d\u76ca\u901a\u7b97\u3001\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3001\u914d\u5f53\u63a7\u9664\u306e\u6d3b\u7528\u3067\u3059\u3002<\/p>\n<h3>\u8907\u6570\u53e3\u5ea7\u306e\u640d\u76ca\u901a\u7b97\u3067\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u305b\u308b<\/h3>\n<p>\u8a3c\u5238\u53e3\u5ea7\u30922\u3064\u4ee5\u4e0a\u6301\u3061\u3001\u4e00\u65b9\u3067\u5229\u76ca\u30fb\u3082\u3046\u4e00\u65b9\u3067\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3059\u308c\u3070\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u306e\u4e00\u90e8\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 34.2%;\">\n<col style=\"width: 65.8%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u91d1\u984d\u306e\u76ee\u5b89<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">A\u8a3c\u5238\u306e\u5229\u76ca<\/td>\n<td style=\"text-align: left;\">50\u4e07\u5186\uff08\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d \u7d0410.2\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">B\u8a3c\u5238\u306e\u640d\u5931<\/td>\n<td style=\"text-align: left;\">30\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u901a\u7b97\u5f8c\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/td>\n<td style=\"text-align: left;\">20\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9084\u4ed8\u984d\u306e\u76ee\u5b89<\/td>\n<td style=\"text-align: left;\">\u7d046.1\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u3053\u306e\u4f8b\u306f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u7a0e\u738720.315%\u3092\u3082\u3068\u306b\u3057\u305f\u8a66\u7b97\u3067\u3059\u3002\u5b9f\u969b\u306e\u9084\u4ed8\u984d\u306f\u4ed6\u306e\u6240\u5f97\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u76ee\u5b89\u3068\u3057\u3066\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u682a\u306e\u640d\u5931\u306f3\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b\uff08\u7e70\u8d8a\u63a7\u9664\uff09<\/h3>\n<p>\u5e74\u9593\u30c8\u30fc\u30bf\u30eb\u3067\u682a\u306e\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3001\u305d\u306e\u640d\u5931\u306f\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u7e70\u308a\u8d8a\u3057\u3001\u5c06\u6765\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u304c\u300c\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u300d\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><strong>\u7e70\u8d8a\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u640d\u5931\u304c\u51fa\u305f\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u7fcc\u5e74\u4ee5\u964d\u3082\u6bce\u5e74\u7533\u544a\u3092\u7d9a\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u7533\u544a\u30921\u5e74\u3067\u3082\u98db\u3070\u3059\u3068\u7e70\u8d8a\u304c\u9014\u5207\u308c\u308b\u305f\u3081\u3001\u5229\u76ca\u304c\u306a\u3044\u5e74\u3067\u3082\u7533\u544a\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/332AC0000000026\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u914d\u5f53\u63a7\u9664\u3084\u7dcf\u5408\u8ab2\u7a0e\u3067\u7a0e\u8ca0\u62c5\u304c\u4e0b\u304c\u308b\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p>\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u306f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u307b\u304b\u3001\u7dcf\u5408\u8ab2\u7a0e\u3092\u9078\u3076\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u3068\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u305f\u4e0a\u3067\u7d2f\u9032\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u8ab2\u7a0e\u65b9\u5f0f\u306e\u3053\u3068\u3067\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u3092\u9078\u3076\u3068\u300c\u914d\u5f53\u63a7\u9664\u300d\u3068\u3044\u3046\u7a0e\u984d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3001\u4e00\u5b9a\u306e\u8ab2\u7a0e\u6240\u5f97\u4ee5\u4e0b\u306e\u5e74\u306f\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u304c\u6e90\u6cc9\u5fb4\u53ce\u3088\u308a\u8efd\u304f\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u8868\u3067\u306f\u3001\u8ab2\u7a0e\u6240\u5f97330\u4e07\u5186\u8d85695\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b20%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7a0e\u7387\u5e2f\u3067\u3042\u308c\u3070\u3001\u914d\u5f53\u63a7\u9664\uff08\u6240\u5f97\u7a0e10%\u5206\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u5b9f\u8cea\u8ca0\u62c5\u304c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306e20.315%\u3092\u4e0b\u56de\u308a\u3084\u3059\u304f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u9084\u4ed8\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002\u4e00\u65b9\u3001695\u4e07\u5186\u3092\u8d85\u3048\u3066\u7a0e\u738723%\u306e\u533a\u5206\u306b\u5165\u308b\u3068\u3001\u63a7\u9664\u5f8c\u306e\u8ca0\u62c5\u304c\u6e90\u6cc9\u5fb4\u53ce\u3092\u4e0a\u56de\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">No.2260 \u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-lkc-id=\"535\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u914d\u5f53\u63a7\u9664\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3067\u306e\u914d\u5f53\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u914d\u5f53\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u306e\u4e00\u3064\u306b\u914d\u5f53\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u65b9\u6cd5\u3084\u8a08\u7b97\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u914d\u5f53\u63a7\u9664\u3068\u306f\u914d\u5f53\u63a7\u9664\u3068\u306f\u3001\u56fd\u5185\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u3001\u7dcf\u5408\u8ab2\u7a0e\u5206\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u984d\u63a7\u9664\u3067\u3059\u3002\u51fa\u8cc7\u8005\u304c\u305d\u306e\u51fa\u8cc7\u5148\u306e\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u53d6\u308b\u914d\u5f53\u91d1\u306f\u3001\u5b9f\u306f\u3059\u3067\u306b\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u305f\u5f8c\u306e\u304a\u91d1\u3092\u5206\u914d\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u901a\u5e38\u306f\u56fd\u5185\u682a\u5f0f\u306e\u914d\u5f53\u306f\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u5f8c\u306e\u5229\u76ca\u304b\u3089\u682a\u4e3b\u306b\u5206\u914d\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u51fa\u8cc7\u8005\uff08\u682a\u4e3b\uff09\u306b\u914d\u5f53\u306e\u969b\u3001\u6240\u5f97\u7a0e\u306a\u3069\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u56fd\u4fdd\u6599\u3084\u6276\u990a\u306b\u3069\u3046\u5f71\u97ff\u3059\u308b\uff1f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u682a\u306e\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u3068\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\uff08\u56fd\u4fdd\uff09\u52a0\u5165\u8005\u306f\u4fdd\u967a\u6599\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306f\u6276\u990a\u306e\u5224\u5b9a\u306b\u5f71\u97ff\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4f1a\u793e\u54e1\u3084\u3001\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u30fbNISA\u53e3\u5ea7\u3067\u5b8c\u7d50\u3055\u305b\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u901a\u5e38\u3053\u308c\u3089\u306e\u5f71\u97ff\u3092\u53d7\u3051\u307e\u305b\u3093\u3002<\/p>\n<h3>\u8ab2\u7a0e\u65b9\u5f0f\u306e\u7d71\u4e00\u30eb\u30fc\u30eb\u3067\u56fd\u4fdd\u6599\u306b\u5f71\u97ff\u3059\u308b\u3057\u304f\u307f<\/h3>\n<p>\u4ee4\u548c6\u5e74\u5ea6\u306e\u4f4f\u6c11\u7a0e\u304b\u3089\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u7b49\u306b\u304b\u304b\u308b\u8ab2\u7a0e\u65b9\u5f0f\u306f\u6240\u5f97\u7a0e\u3068\u4e00\u81f4\u3055\u305b\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u3067\u7dcf\u5408\u8ab2\u7a0e\u3084\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u3093\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u3001\u4f4f\u6c11\u7a0e\u3067\u3082\u540c\u3058\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u7b97\u5b9a\u57fa\u790e\u306b\u3082\u53cd\u6620\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u304b\u3064\u3066\u53ef\u80fd\u3060\u3063\u305f\u300c\u6240\u5f97\u7a0e\u3060\u3051\u7533\u544a\u3057\u3001\u4f4f\u6c11\u7a0e\u306f\u7533\u544a\u4e0d\u8981\u306b\u3059\u308b\u300d\u3068\u3044\u3046\u4f7f\u3044\u5206\u3051\u306f\u9078\u3079\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000751616.pdf\" target=\"_blank\" rel=\"noopener\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u7b49\u306b\u4fc2\u308b\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\uff5c\u7dcf\u52d9\u7701<\/a><\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u3078\u306e\u5f71\u97ff<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u306e\u8981\u4ef6\u306f\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3067\u3059\u3002\u682a\u306e\u8b72\u6e21\u76ca\u3084\u914d\u5f53\u3092\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u306e\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3084NISA\u53e3\u5ea7\u3067\u6e08\u307e\u305b\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u5229\u76ca\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7dcf\u5408\u8ab2\u7a0e\u3084\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u3093\u3067\u682a\u306e\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u3068\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u914d\u5076\u8005\u63a7\u9664\u304b\u3089\u5916\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191 \u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7533\u544a\u524d\u306b\u5f71\u97ff\u3092\u78ba\u8a8d\u3059\u308b\u624b\u9806<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u524d\u306b\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u640d\u5f97\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u4f4f\u3093\u3067\u3044\u308b\u81ea\u6cbb\u4f53\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\uff08\u7a0e\uff09\u306e\u6240\u5f97\u5272\u7387\u3092\u7a93\u53e3\u3084\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u7533\u544a\u4e88\u5b9a\u306e\u682a\u5f0f\u6240\u5f97\u984d\u306b\u6240\u5f97\u5272\u7387\u3092\u639b\u3051\u3066\u3001\u4fdd\u967a\u6599\u306e\u5897\u52a0\u984d\u3092\u6982\u7b97\u3059\u308b<\/li>\n<li>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c62\u4e07\u5186\u4ee5\u4e0b\u306b\u53ce\u307e\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u9084\u4ed8\u898b\u8fbc\u307f\u984d\u3068\u3001\u56fd\u4fdd\u6599\u306e\u5897\u52a0\u984d\u3084\u6276\u990a\u3078\u306e\u5f71\u97ff\u3092\u6bd4\u8f03\u3059\u308b<\/li>\n<li>\u30c8\u30fc\u30bf\u30eb\u3067\u30d7\u30e9\u30b9\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3002\u4e0d\u660e\u306a\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u30fb\u81ea\u6cbb\u4f53\u30fb\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<h2>\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\u306f\uff1f<\/h2>\n<p>\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3084NISA\u4ee5\u5916\u3067\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u3082\u3068\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u822c\u53e3\u5ea7\u30fb\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u53e3\u5ea7\u306e\u4eba\u304c\u884c\u3046\u624b\u7d9a\u304d<\/h3>\n<div class=\"summary-box\">\n<ol>\n<li>\u8b72\u6e21\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4e8b\u696d\u6240\u5f97\u3068\u533a\u5206\u3002\u8a73\u3057\u304f\u306f\u5f8c\u8ff0\uff09<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u306b\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b<\/li>\n<li>\u7fcc\u5e74\u4ee5\u964d\u306f\u624b\u9593\u3092\u7701\u304f\u305f\u3081\u3001\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3078\u306e\u5207\u308a\u66ff\u3048\u3092\u691c\u8a0e\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/8386\" data-lkc-id=\"181\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u81ea\u55b6\u696d\u5411\u3051\u3011\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f\u5e74\u9593\u306e\u4e8b\u696d\u6240\u5f97\u304c104\u4e07\u5186\u3092\u8d85\u3048\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002 \t\u4e8b\u696d\u6240\u5f97\u304c104\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u539f\u5247\u4e0d\u8981\uff08\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0b\u56de\u308b\u305f\u3081\uff09 \t104\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b \t\u8d64\u5b57\u306e\u5834\u5408\u3082\u9752\u8272\u7533\u544a\u306a\u3089\u7e70\u8d8a\u63a7\u9664\u306e\u305f\u3081\u7533\u544a\u304c\u6709\u5229\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3001\u526f\u696d\u3092\u59cb\u3081\u305f\u65b9\u304c\u6700\u521d\u306b\u76f4\u9762\u3059\u308b\u306e\u304c\u78ba\u5b9a\u7533\u544a\u3067\u3059\u3002\u5fc5\u305a\u3057\u3082\u5168\u54e1\u306b\u7533\u544a\u7fa9\u52d9\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e8b\u696d\u3092\u55b6...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u682a\u5f0f\u6240\u5f97\u306e\u533a\u5206<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u3092\u4e8b\u696d\u6240\u5f97\u3068\u306f\u533a\u5206\u3057\u3066\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u696d\u6240\u5f97\u3068\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u306e\u9055\u3044<\/h3>\n<p>\u682a\u306e\u58f2\u5374\u76ca\u306f\u300c\u8b72\u6e21\u6240\u5f97\u300d\u3001\u914d\u5f53\u306f\u300c\u914d\u5f53\u6240\u5f97\u300d\u306b\u5206\u985e\u3055\u308c\u3001\u4e8b\u696d\u6240\u5f97\u3068\u306f\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4e21\u8005\u3092\u6df7\u540c\u3059\u308b\u3068\u3001\u7533\u544a\u6f0f\u308c\u3084\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u306b\u3064\u306a\u304c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 16.2%;\">\n<col style=\"width: 38.8%;\">\n<col style=\"width: 27.1%;\">\n<col style=\"width: 17.9%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u6240\u5f97\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8ab2\u7a0e\u65b9\u5f0f<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u7a0e\u7387\u306e\u8003\u3048\u65b9<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u4e8b\u696d\u6240\u5f97\u3068\u306e\u5408\u7b97<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e8b\u696d\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u7dcf\u5408\u8ab2\u7a0e<\/td>\n<td style=\"text-align: left;\">\u7d2f\u9032\u7a0e\u7387\uff085%\u301c45%\uff09<\/td>\n<td style=\"text-align: left;\">\u2014<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u304c\u539f\u5247<\/td>\n<td style=\"text-align: left;\">\u4e00\u5f8b20.315%<\/td>\n<td style=\"text-align: left;\">\u5408\u7b97\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u682a\u5f0f\u306e\u914d\u5f53\u6240\u5f97<\/td>\n<td style=\"text-align: left;\">\u7533\u544a\u4e0d\u8981\u30fb\u7dcf\u5408\u8ab2\u7a0e\u30fb\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u304b\u3089\u9078\u629e<\/td>\n<td style=\"text-align: left;\">\u9078\u629e\u65b9\u5f0f\u306b\u3088\u308a\u7570\u306a\u308b<\/td>\n<td style=\"text-align: left;\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u30fb\u7533\u544a\u4e0d\u8981\u306e\u5834\u5408\u306f\u5408\u7b97\u3057\u306a\u3044<\/td>\n<\/tr>\n<\/table>\n<p>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u305b\u305a\u4e00\u5f8b\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3059\u308b\u65b9\u5f0f\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noopener\">No.1463 \u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u8ab2\u7a0e\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e8b\u696d\u7528\u53e3\u5ea7\u3068\u8a3c\u5238\u53e3\u5ea7\u306f\u5206\u3051\u3066\u7ba1\u7406\u3059\u308b<\/h3>\n<p>\u4e8b\u696d\u7528\u306e\u8cc7\u91d1\u3067\u682a\u5f0f\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u500b\u4eba\u540d\u7fa9\u306e\u53d6\u5f15\u3067\u3042\u308b\u9650\u308a\u3001\u4e8b\u696d\u6240\u5f97\u3067\u306f\u306a\u304f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u5e33\u7c3f\u4e0a\u306e\u533a\u5206\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u696d\u7528\u53e3\u5ea7\u3068\u8a3c\u5238\u53e3\u5ea7\u306e\u5165\u51fa\u91d1\u8a18\u9332\u306f\u3057\u3063\u304b\u308a\u5206\u3051\u3066\u7ba1\u7406\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h2>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u30fb\u7533\u544a\u4e0d\u8981\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u30fb\u7533\u544a\u4e0d\u8981\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3>\u6cd5\u4eba\u540d\u7fa9\u306e\u682a\u53d6\u5f15\u3084\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u5fdc\u306f\uff1f<\/h3>\n<p>\u6cd5\u4eba\u540d\u7fa9\u306e\u682a\u53d6\u5f15\u306b\u306f\u7279\u5b9a\u53e3\u5ea7\u3084NISA\u306e\u3088\u3046\u306a\u300c\u7533\u544a\u4e0d\u8981\u300d\u306e\u4ed5\u7d44\u307f\u306f\u306a\u304f\u3001\u6cd5\u4eba\u304c\u5f97\u305f\u5229\u76ca\u306f\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3042\u308a\u3001\u682a\u306e\u8b72\u6e21\u6240\u5f97\u3084\u914d\u5f53\u6240\u5f97\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u4eba\u4e8b\u30fb\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u793e\u54e1\u304b\u3089\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u300c\u5e74\u672b\u8abf\u6574\u3067\u306f\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u6848\u5185\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u306b\u653e\u7f6e\u3059\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4e00\u822c\u53e3\u5ea7\u3084\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09\u3067\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/strong><\/span>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u7d0d\u7a0e\u984d50\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b15%\u300150\u4e07\u5186\u8d85300\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b20%\u3001\u4ee4\u548c6\u5e741\u6708\u4ee5\u964d\u306f300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b30%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u7a0e\u52d9\u7f72\u3078\u53d6\u5f15\u30c7\u30fc\u30bf\u304c\u63d0\u51fa\u3055\u308c\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308b\u305f\u3081\u3001\u7121\u7533\u544a\u306e\u307e\u307e\u9577\u671f\u9593\u898b\u9003\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" target=\"_blank\" rel=\"noopener\">No.2024 \u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\u3044\u3064\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9593\u3067\u3042\u308b\u6bce\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\uff08\u671f\u9650\u65e5\u304c\u571f\u65e5\u306e\u5834\u5408\u306f\u7fcc\u5e73\u65e5\u306b\u7e70\u308a\u4e0b\u3052\uff09\u3002<\/strong><\/span>\u9084\u4ed8\u7533\u544a\u306e\u307f\u306e\u5834\u5408\u306f\u3053\u306e\u671f\u9593\u306b\u95a2\u308f\u3089\u305a\u3001\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u304b\u3069\u3046\u304b\u306f\u53e3\u5ea7\u30bf\u30a4\u30d7\u3068\u7acb\u5834\u3067\u5224\u5b9a\u3057\u3088\u3046<\/h2>\n<p>\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u307e\u305a\u53e3\u5ea7\u30bf\u30a4\u30d7\u3067\u5224\u5b9a\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f20\u4e07\u5186\u30eb\u30fc\u30eb\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7279\u4f8b\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7533\u544a\u304c\u4efb\u610f\u306e\u5834\u5408\u306f\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u63a7\u9664\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3001\u56fd\u4fdd\u6599\u30fb\u6276\u990a\u3078\u306e\u5f71\u97ff\u3092\u6bd4\u3079\u3066\u304b\u3089\u5224\u65ad\u3057\u3001\u5fc5\u8981\u306a\u4eba\u306f\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u3082\u3068\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Point\u682a\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u6761\u4ef6\u306f\uff1f 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