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alt=\"\"\/><\/figure>\n\n\n\n<p>\u4eee\u60f3\u901a\u8ca8\u306f1\u5e74\u9593\u3092\u901a\u3057\u3066\u5229\u76ca\u304c\u767a\u751f\u3059\u308b\u3068\u7a0e\u91d1\u304c\u304b\u304b\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u8a00\u3046\u5229\u76ca\u3068\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u3067\u5f97\u305f\u53ce\u5165\u984d(\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u3001\u6c7a\u6e08\u3001\u4ea4\u63db\u3067\u5f97\u305f\u5229\u76ca)\u30fc\u5fc5\u8981\u7d4c\u8cbb\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure 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class=\"wp-block-heading\">\u7d0d\u3081\u308b\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b(\u7d2f\u9032\u8ab2\u7a0e)<\/h3>\n\n\n\n<p>\u6700\u5f8c\u306b<strong>\u5b9f\u969b\u306b\u652f\u6255\u3046\u7a0e\u91d1(\u6240\u5f97\u7a0e)\u306b\u3064\u3044\u3066\u8a08\u7b97<\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u7b97\u65b9\u6cd5\u306f\u7d2f\u9032\u8ab2\u7a0e\u3068\u3044\u3046\u65b9\u6cd5\u3092\u9069\u7528\u3057\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u3067\u7b97\u51fa\u3055\u308c\u305f\u6240\u5f97\u3092\u4e0b\u8a18\u306e\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/usO3nqdCPa-7GHCWjjfAHqE67DvHE0l-ZgXHLrAcS_cTogao8iq6Nade5c65xZj2T9XDQHmDkqNca1USuSstgwADvEeHiWVXcUmNTOmmFNgi8MziGXfIHZbpBQgdTL5CbJtxuhZHS1AifeI7TY5wVG_7H1LPsPg5vCr4Ddyk2Ga-Gb15zu8-ST0mRw\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">\u56fd\u7a0e\u5e81\u300c\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d<\/a><\/p>\n\n\n\n<p>\u7c21\u5358\u306a\u4f8b\u3092\u51fa\u3059\u3068\u3001\u4f8b\u3048\u3070\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u76ca\u3082\u5408\u308f\u305b\u3066\u5e74\u9593\u5408\u8a08700\u4e07\u5186\u306e\u6240\u5f97\u304c\u3042\u308b\u4eba\u304c\u3044\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001700\u4e07\u5186\u00d723%\u30fc63\u4e076,000\u5186(\u63a7\u9664\u984d)\uff1d97\u4e074,000\u5186\u3068\u306a\u308a\u3001<strong>97\u4e074,000\u5186\u304c\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1(\u6240\u5f97\u7a0e)<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u5132\u3051\u304c\u51fa\u308c\u3070\u3067\u308b\u307b\u3069\u3001\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u304c\u5897\u3048\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u3053\u308c\u306b\u52a0\u3048\u4f4f\u6c11\u7a0e(\u4e00\u5f8b10%)\u3082\u652f\u6255\u3044\u306e\u7fa9\u52d9\u304c\u3042\u308b\u306e\u3067\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4eee\u60f3\u901a\u8ca8\u3067\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/EiqVzBtRHnUEglHRtj-_BmKrfFEzdi1tET1G9_DFg151JQd0Kjk9drKWiJV8gELJp08ULIjkxJ0GnnuYZlOHx8B6VlwMQC6EERb0Gz7FeeLxTSUK92vlQgugnY7pSw4JVeai7CdjrqCjKS0sxB6UuQZafKPBpHQ1Z3Rf4NQ83Vyyj3S20vLtArH87A\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u304c\u308f\u304b\u3063\u305f\u3089\u6700\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3046<\/strong><\/li><li><strong>\u4eee\u60f3\u901a\u8ca8\u306e\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/li><li><strong>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3057\u3001\u7d0d\u7a0e\u3059\u308b<\/strong><\/li><\/ol>\n\n\n\n<p>\u3067\u306f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3046<\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u306b\u5fc5\u8981\u306a<strong>\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046<\/strong>\u30021\u6708\u672b\u3054\u308d\u306b\u81ea\u52d5\u3067\u9001\u3089\u308c\u3066\u304f\u308b\u306e\u3067\u7533\u8acb\u306a\u3069\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u306b\u306f\u300c\u5e74\u9593\u6570\u91cf\u300d\u3084\u300c\u5e74\u9593\u8cfc\u5165\u6570\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u9001\u4ed8\u3055\u308c\u3066\u304d\u305f\u3089\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u79fb\u52d5\u5e73\u5747\u6cd5\u3084\u6d77\u5916\u306a\u3069\u306e\u53d6\u5f15\u6240\u3092\u4f75\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u307e\u3081\u306b\u53d6\u5f15\u306e\u8a18\u9332\u3092\u30e1\u30e2\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4eee\u60f3\u901a\u8ca8\u306e\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n\n\n\n<p>\u6b21\u306b\u3001<strong>\u4eee\u60f3\u901a\u8ca8\u306e\u8a08\u7b97\u66f8\u3092\u4f5c\u6210<\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u7c21\u5358\u306a\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u81ea\u52d5\u8a08\u7b97\u30c4\u30fc\u30eb\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eee\u60f3\u901a\u8ca8\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/kakuteishinkokukankei\/kasoutuka\/\">\u6697\u53f7\u8cc7\u7523\u306e\u8a08\u7b97\u66f8\uff08\u7dcf\u5e73\u5747\u6cd5\uff09<\/a>\u300d\u3092 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