{"id":82,"date":"2020-02-14T16:36:07","date_gmt":"2020-02-14T07:36:07","guid":{"rendered":"https:\/\/volante10.com\/?p=82"},"modified":"2021-01-20T01:13:40","modified_gmt":"2021-01-19T16:13:40","slug":"%e3%82%b5%e3%83%a9%e3%83%aa%e3%83%bc%e3%83%9e%e3%83%b3%e3%81%ae%e7%a8%8e%e9%87%91%e3%81%ae%e4%bb%95%e7%b5%84%e3%81%bf%e3%82%92%e5%b9%b4%e5%8f%8e700%e4%b8%87%e5%86%86%e3%82%92%e4%be%8b%e3%81%ab","status":"publish","type":"post","link":"https:\/\/volante10.com\/?p=82","title":{"rendered":"\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\uff01\u5e74\u53ce700\u4e07\u5186\u3092\u4f8b\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3010\u526f\u696d\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u5fc5\u898b\u3011"},"content":{"rendered":"\n<p>\u3053\u3093\u306b\u3061\u306f\u3001keijinho\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7a0e\u91d1\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u7a0e\u91d1\u3063\u3066\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3067\u81ea\u5206\u304c\u7a0e\u91d1\u3092\u3044\u304f\u3089\u652f\u6255\u3063\u3066\u3044\u308b\u304b\u77e5\u3089\u306a\u3044\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307c\u304f\u3082\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3059\u304c\u3001\u524d\u8077\u304c\u4e0d\u52d5\u7523\u4f01\u696d\u52e4\u52d9\u3067\u5b85\u5efa\u3084FP\u306e\u8cc7\u683c\u53d6\u5f97\u3092\u901a\u3058\u3066\u7a0e\u91d1\u306e\u52c9\u5f37\u3092\u3057\u305f\u3053\u3068\u306b\u52a0\u3048\u3001\u73fe\u5728\u306f\u526f\u696d\u3067\u4e0d\u52d5\u7523\u4f01\u696d\u306e\u9867\u554f\u3092\u3057\u3066\u3044\u3066\u3001\u4e0d\u52d5\u7523\u3068\u306f\u5207\u308a\u96e2\u305b\u306a\u3044\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3082\u52c9\u5f37\u3057\u3066\u8a73\u3057\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u652f\u6255\u3063\u3066\u3044\u308b\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u672c\u8a18\u4e8b\u306e\u30dd\u30a4\u30f3\u30c8<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\uff5e\u5e74\u53ce700\u4e07\u5186\u3092\u4f8b\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/li><li>\u5e74\u53ce700\u4e07\u5186\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7a0e\u91d1\u984d<\/li><li>\u5e74\u53ce700\u4e07\u5186\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u3001\u526f\u696d\u3067100\u4e07\u5186\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u3048\u305f\u3089\uff1f<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\uff5e\u5e74\u53ce700\u4e07\u5186\u3092\u4f8b\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/h2>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u300c\u7d66\u6599\u304c\u652f\u6255\u308f\u308c\u308b\u6bb5\u968e\u3067\u3001\u7a0e\u91d1\u3092\u5929\u5f15\u304d\u3057\u3066\u56fd\u306b\u53ce\u3081\u308b\u3053\u3068\u300d\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u666e\u901a\u306f\u4f1a\u793e\u304c\u3059\u3079\u3066\u8a08\u7b97\u3057\u3066\u304f\u308c\u3001\u4f1a\u793e\u304c\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u3081\u3066\u3044\u308b\u306e\u3067\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7686\u3055\u3093\u81ea\u8eab\u304c\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u304a\u304b\u3052\u3067\u7d0d\u7a0e\u304c\u697d\u306b\u306a\u3063\u3066\u3044\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u56fd\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3068\u3063\u3066\u306f\u3001\u672c\u6765\u306a\u3089\u5f8c\u3067\u7d0d\u3081\u308b\u306f\u305a\u306e\u7a0e\u91d1\u3092\u4e8b\u524d\u306b\u7d0d\u3081\u3066\u304f\u308c\u3066\u3044\u3066\u53d6\u308a\u3063\u3071\u3050\u308c\u306a\u3044\u306e\u3067\u3001\u3068\u3066\u3082\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u697d\u306a\u5b58\u5728\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3082\u3001\u7a0e\u91d1\u306e\u77e5\u8b58\u306f\u3001\u3042\u3048\u3066\u56fd\u304c\u96e3\u3057\u304f\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5b66\u6821\u7b49\u3067\u306f\u4e00\u822c\u306b\u6559\u3048\u3066\u304f\u308c\u306a\u3044\u306e\u3067\u3001\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u3092\u77e5\u3089\u306a\u3044\u4eba\u304c\u591a\u304f\u3001\u77e5\u3089\u306a\u3044\u3053\u3068\u3067\u640d\u3092\u3057\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u7bc0\u7a0e\u3067\u4e00\u756a\u3068\u3044\u3063\u3066\u3082\u3044\u3044\u307b\u3069\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u5927\u304d\u3044\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u300d\u306f\u3001\u7533\u544a\u3057\u306a\u3044\u3068\u6e1b\u7a0e\u306e\u6069\u6075\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u306a\u306e\u3067\u3001\u77e5\u3089\u306a\u3044\u3068\u640d\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u7a0e\u91d1\u306e\u77e5\u8b58\u3092\u77e5\u3063\u3066\u3044\u308c\u3070\u3001\u652f\u6255\u3046\u7a0e\u91d1\u3092\u5408\u6cd5\u7684\u306b\u5c11\u306a\u304f\u3067\u304d\u305f\u308a\u3001\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u526f\u696d\u3067\u5229\u76ca\u304c\u51fa\u59cb\u3081\u308b\u3068\u3001\u526f\u696d\u306b\u5bfe\u3057\u3066\u3082\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3057\u3001\u7a0e\u91d1\u306e\u77e5\u8b58\u304c\u306a\u3044\u3068\u3001\u601d\u3063\u3066\u3044\u305f\u3088\u308a\u3082\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u6b8b\u3089\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u3082\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\uff5e\u8ab2\u7a0e\u6240\u5f97<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"664\" height=\"386\" src=\"https:\/\/volante10.com\/wp-content\/uploads\/2020\/02\/\u8ab2\u7a0e\u6240\u5f97700510370.jpg\" alt=\"\" class=\"wp-image-83\" srcset=\"https:\/\/volante10.com\/wp-content\/uploads\/2020\/02\/\u8ab2\u7a0e\u6240\u5f97700510370.jpg 664w, https:\/\/volante10.com\/wp-content\/uploads\/2020\/02\/\u8ab2\u7a0e\u6240\u5f97700510370-300x174.jpg 300w\" sizes=\"auto, (max-width: 664px) 100vw, 664px\" \/><\/figure>\n\n\n\n<p>\u30b6\u30c3\u30af\u30ea\u3044\u3046\u3068\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7d66\u4e0e\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u7b49\u306e\u6240\u5f97\u63a7\u9664\u3092\u9664\u3044\u305f\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u306b\u5bfe\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u3002\u53ce\u5165\u306e\u5168\u3066\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u8ab2\u7a0e\u6240\u5f97\u3000\uff1d\u3000\u53ce\u5165\u3000\u2212\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<br>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u2212\u3000\u6240\u5f97\u63a7\u9664\uff08\u57fa\u790e\u63a7\u9664\uff0b\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff0b\u305d\u306e\u4ed6\u63a7\u9664\uff09<\/li><li>\u6240\u5f97\u7a0e\u984d\u3000\uff1d\u3000\u8ab2\u7a0e\u6240\u5f97\u3000\u00d7\u3000\u7d2f\u9032\u8ab2\u7a0e\u7387\u3000\u2212\u3000\u63a7\u9664\u984d<\/li><li>\u4f4f\u6c11\u7a0e\u984d\u3000\uff1d\u3000\u8ab2\u7a0e\u6240\u5f97\u3000\u00d7\u3000\u6240\u5f97\u5272\u3000\uff0b\u3000\u5747\u7b49\u5272\u3000\u2212\u3000\u8abf\u6574\u63a7\u9664\u984d<\/li><\/ul>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u5e74\u53ce700\u4e07\u5186\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u65b9\u306f\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u7d0470\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u5e74\u53ce700\u4e07\u5186\u3000\u2192\u3000\u6240\u5f97\u7a0e31\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e38\u4e07\u5186\u3001\u8a0869\u4e07\u5186<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/h3>\n\n\n\n<p>\u307e\u305a\u3001\u7d66\u4e0e\u6240\u5f97\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c660\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306b\u304b\u304b\u308f\u3089\u305a\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000033#5723\" target=\"_blank\" rel=\"noreferrer noopener\">\u6240\u5f97\u7a0e\u6cd5\u5225\u8868\u7b2c\u4e94(\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868)(e-Gov\u3078\u30ea\u30f3\u30af)<\/a>\u306b\u3088\u308a\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5e73\u621029\u5e74\u5206\uff5e\u4ee4\u548c\u5143\u5e74\u5206<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<br>\n  (\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u652f\u6255\u91d1\u984d)<\/strong>\n  <\/td><td>\n  <strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/strong><strong><\/strong>\n  <\/td><\/tr><tr><td>  1,800,000\u5186\u4ee5\u4e0b   <\/td><td>   \u53ce\u5165\u91d1\u984d\u00d740\uff05<br>   650,000\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f<br>\u3000650,000\u5186   <\/td><\/tr><tr><td>   1,800,000\u5186\u8d85\u3000\uff5e\u30003,600,000\u5186\u4ee5\u4e0b   <\/td><td>\n  \u53ce\u5165\u91d1\u984d\u00d730\uff05+180,000\u5186\n  <\/td><\/tr><tr><td>   3,600,000\u5186\u8d85\u3000\uff5e\u30006,600,000\u5186\u4ee5\u4e0b   <\/td><td>\n  \u53ce\u5165\u91d1\u984d\u00d720\uff05+540,000\u5186\n  <\/td><\/tr><tr><td>   6,600,000\u5186\u8d85\u3000\uff5e\u300010,000,000\u5186\u4ee5\u4e0b   <\/td><td>\n  \u53ce\u5165\u91d1\u984d\u00d710\uff05+1,200,000\u5186\n  <\/td><\/tr><tr><td>\n  10,000,000\u5186\u8d85\n  <\/td><td>\n  2,200,000\u5186\uff08\u4e0a\u9650\uff09\n  <\/td><\/tr><\/tbody><\/table><figcaption><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\">\u56fd\u7a0e\u5e81\u3088\u308a<\/a>\u5f15\u7528<\/figcaption><\/figure>\n\n\n\n<p>\u5e74\u53ce700\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u300c190\u4e07\u5186\u300d\u3001\u7d66\u4e0e\u6240\u5f97\u306f\u300c510\u4e07\u5186\u300d\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3000\uff1d\u3000\u53ce\u5165\u91d1\u984d\u00d710% + 120\u4e07\u5186\u3000\uff1d\u3000190\u4e07\u5186<\/li><li>\u7d66\u4e0e\u6240\u5f97\u3000\uff1d\u3000\u5e74\u53ce\u2212\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3000\uff1d\u3000700\u2212190\u3000\uff1d\u3000510\u4e07\u5186<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ab2\u7a0e\u6240\u5f97<\/h3>\n\n\n\n<p>\u6b21\u306b\u3001\u8ab2\u7a0e\u6240\u5f97\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u306f\u3001\u5e74\u53ce\u306b\u304b\u304b\u308f\u3089\u305a\u4e00\u5b9a\u3067\u3001\u6240\u5f97\u7a0e\u306e\u5834\u540838\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e\u306e\u5834\u540833\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u539a\u751f\u5e74\u91d19.15\uff05\u3001\u5065\u5eb7\u4fdd\u967a4.95\uff05\u3001\u96c7\u7528\u4fdd\u967a0.3\uff05\u3001\u5408\u8a0814.4\uff05\u3067\u3059\u3002\u4f01\u696d\u3084\u5730\u57df\u5dee\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3060\u3044\u305f\u3044\u306e\u76ee\u5b89\u306f\u3053\u3093\u306a\u611f\u3058\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5e74\u53ce700\u4e07\u5186\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u304c38\u4e07\u5186\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u304c100.8\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u8ab2\u7a0e\u6240\u5f97 \uff1d&nbsp; \u7d66\u4e0e\u6240\u5f97\u63a7\u9664(190\u4e07\u5186)\u3000\u2013\u3000\u57fa\u790e\u63a7\u9664(38\u4e07\u5186)<br>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u2013\u3000\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664(101\u4e07\u5186)\u3000\uff1d\u3000\u7d04370\u4e07\u5186<\/li><\/ul>\n\n\n\n<p>\u306a\u306e\u3067\u3001\u5e74\u53ce700\u4e07\u5186\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97\u306f\u7d04370\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e370\u4e07\u5186\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u7e70\u308a\u8fd4\u3057\u3067\u3059\u304c\u3001\u53ce\u5165\u306e\u5168\u3066\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3067\u3059\u3088\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u7d50\u5a5a\u3057\u3066\u3044\u3066\u5bb6\u65cf\u3092\u6276\u990a\u3057\u3066\u3044\u308c\u3070\u3001\u6276\u990a\u63a7\u9664\u306a\u3069\u304c\u53d7\u3051\u3089\u308c\u3001\u3055\u3089\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u4e0b\u304c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u52a0\u3048\u3066\u3001\u4fdd\u967a\u6599\u63a7\u9664\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3001\u533b\u7642\u8cbb\u63a7\u9664\u7b49\u306b\u3088\u308a\u3001\u3055\u3089\u306b\u8ab2\u7a0e\u6240\u5f97\u3092\u4e0b\u3052\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3088\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5e74\u53ce700\u4e07\u5186\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7a0e\u91d1\u984d<\/h2>\n\n\n\n<p>\u8ab2\u7a0e\u6240\u5f97\u304c\u51fa\u305b\u308c\u3070\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u51fa\u308b\u306e\u306f\u3082\u3046\u3059\u3050\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u65e5\u672c\u306f\u7d2f\u9032\u8ab2\u7a0e\u306e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5fdc\u3058\u3066\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p> <strong>\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868  <\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/strong><strong><\/strong>\n  <\/td><td>\n  <strong>\u7a0e\u7387<\/strong><strong><\/strong>\n  <\/td><td>\n  <strong>\u63a7\u9664\u984d<\/strong><strong><\/strong>\n  <\/td><\/tr><tr><td>\n  <strong>195<\/strong><strong>\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong>\n  <\/td><td>\n  5\uff05\n  <\/td><td>\n  0\u5186\n  <\/td><\/tr><tr><td>\n  <strong>195<\/strong><strong>\u4e07\u5186\u3092\u8d85\u3048\u2003330\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong>\n  <\/td><td>\n  10\uff05\n  <\/td><td>\n  97,500\u5186\n  <\/td><\/tr><tr><td>\n  <strong>330<\/strong><strong>\u4e07\u5186\u3092\u8d85\u3048\u2003695\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong>\n  <\/td><td>\n  20\uff05\n  <\/td><td>\n  427,500\u5186\n  <\/td><\/tr><tr><td>\n  <strong>695<\/strong><strong>\u4e07\u5186\u3092\u8d85\u3048\u2003900\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong>\n  <\/td><td>\n  23\uff05\n  <\/td><td>\n  636,000\u5186\n  <\/td><\/tr><tr><td>\n  <strong>900<\/strong><strong>\u4e07\u5186\u3092\u8d85\u3048\u20031,800\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong>\n  <\/td><td>\n  33\uff05\n  <\/td><td>\n  1,536,000\u5186\n  <\/td><\/tr><tr><td>\n  <strong>1,800<\/strong><strong>\u4e07\u5186\u3092\u8d85\u30484,000\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong>\n  <\/td><td>\n  40\uff05\n  <\/td><td>\n  2,796,000\u5186\n  <\/td><\/tr><tr><td>\n  <strong>4,000<\/strong><strong>\u4e07\u5186\u8d85<\/strong><strong><\/strong>\n  <\/td><td>\n  45\uff05\n  <\/td><td>\n  4,796,000\u5186\n  <\/td><\/tr><\/tbody><\/table><figcaption>(\u6ce8)\u2003\u4f8b\u3048\u3070\u300c\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u300d\u304c700\u4e07\u5186\u306e\u5834\u5408\u306b\u306f\u3001\u6c42\u3081\u308b\u7a0e\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br>700\u4e07\u5186\u00d70.23-63\u4e076\u5343\u5186=97\u4e074\u5343\u5186<br><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8<\/a>\u3088\u308a\u5f15\u7528<\/figcaption><\/figure>\n\n\n\n<p>\u5e74\u53ce700\u4e07\u5186\u5834\u5408\u3001\u4e0a\u8ff0\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u6240\u5f97\u304c370\u4e07\u5186\u306a\u306e\u3067\u3001\u6240\u5f97\u7a0e\u984d\u306f\u7d0431\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u6240\u5f97\u7a0e \uff1d&nbsp; \u8ab2\u7a0e\u6240\u5f97(370\u4e07\u5186)\u00d720% \u2013 42.75\u4e07\u5186 = \u7d0431\u4e07\u5186<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u4f4f\u6c11\u7a0e\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u3001\u6240\u5f97\u7a0e\u3068\u7570\u306a\u308a\u300133\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u3069\u3053\u306e\u5730\u57df\u3067\u3082\u57fa\u672c\u7684\u306b\u8ab2\u7a0e\u6240\u5f97\u306e10%\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u8ab2\u7a0e\u6240\u5f97\u3000\uff1d\u3000 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664(190\u4e07\u5186)\u3000\u2013\u3000\u57fa\u790e\u63a7\u9664(33\u4e07\u5186)<br>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u2013\u3000\u793e\u4f1a\u4fdd\u969c(100\u4e07\u5186)\u3000\uff1d\u3000\u7d04376\u4e07\u5186<\/li><li>\u4f4f\u6c11\u7a0e\u3000\uff1d\u3000\u8ab2\u7a0e\u6240\u5f97(376\u4e07\u5186)\u00d710%\u3000\uff0b\u3000\u5747\u7b49\u52725,000\u5186<br>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u2013\u3000\u8abf\u6574\u63a7\u96642,500\u5186\u3000\uff1d\u3000\u7d0438\u4e07\u5186<\/li><\/ul>\n\n\n\n<p>\u306a\u306e\u3067\u3001\u5e74\u53ce700\u4e07\u5186\u306e\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u306f38\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5e74\u53ce700\u4e07\u5186\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u3001\u526f\u696d\u3067100\u4e07\u5186\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u3048\u305f\u3089\uff1f<\/h2>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u3001\u5e74\u53ce700\u4e07\u5186\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u526f\u696d\u3067\u8ab2\u7a0e\u6240\u5f97\u304c\u5e74\u9593100\u4e07\u5186\u3060\u3068\u3057\u305f\u5834\u5408\u3001\u3069\u308c\u304f\u3089\u3044\u7a0e\u91d1\u304c\u4e0a\u304c\u308b\u304b\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<br>(\u53ce\u5165\u3067\u306f\u306a\u304f\u8ab2\u7a0e\u6240\u5f97\u306a\u306e\u306b\u6ce8\u610f\u3067\u3059\u3002\u58f2\u4e0a\u304b\u3089\u539f\u4fa1\u3084\u7d4c\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u9664\u3044\u305f\u5024\u3067\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u6349\u3048\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002)<\/p>\n\n\n\n<p>\u5e74\u53ce700\u4e07\u5186\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u8ab2\u7a0e\u6240\u5f97\u304c370\u4e07\u5186\u3001\u526f\u696d\u3067\u306e\u8ab2\u7a0e\u6240\u5f97\u304c100\u4e07\u5186\u306a\u306e\u3067\u3001<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u6240\u5f97\u7a0e\u3000\uff1d\u3000\u8ab2\u7a0e\u6240\u5f97(470\u4e07\u5186)\u00d720%\u3000\u2013\u300042.75\u4e07\u5186\u3000\uff1d\u3000\u7d0451\u4e07\u5186<\/li><li>\u4f4f\u6c11\u7a0e\u3000\uff1d\u3000 \u8ab2\u7a0e\u6240\u5f97(476\u4e07\u5186)\u00d710%\u3000\uff0b\u3000\u5747\u7b49\u52725,000\u5186<br>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u2013\u3000\u8abf\u6574\u63a7\u96642,500\u5186\u3000\uff1d\u3000\u7d0448\u4e07\u5186<\/li><\/ul>\n\n\n\n<p>\u3068\u3059\u308b\u3068\u3001<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  &nbsp;\n  <\/td><td class=\"has-text-align-center\" data-align=\"center\">   \u672c\u696d\u3060\u3051\u5e74\u53ce700\u4e07\u5186   <\/td><td class=\"has-text-align-center\" data-align=\"center\">   \u672c\u696d700\u4e07\u5186\uff0b\u526f\u696d\u8ab2\u7a0e\u6240\u5f97100\u4e07\u5186   <\/td><\/tr><tr><td>\n  \u6240\u5f97\u7a0e\n  <\/td><td class=\"has-text-align-center\" data-align=\"center\">\n  \u7d0431\u4e07\u5186\n  <\/td><td class=\"has-text-align-center\" data-align=\"center\">\n  \u7d0451\u4e07\u5186\n  <\/td><\/tr><tr><td>\n  \u4f4f\u6c11\u7a0e\n  <\/td><td class=\"has-text-align-center\" data-align=\"center\">\n  \u7d0438\u4e07\u5186\n  <\/td><td class=\"has-text-align-center\" data-align=\"center\">\n  \u7d0448\u4e07\u5186\n  <\/td><\/tr><tr><td>\n  \u5408\u8a08\n  <\/td><td class=\"has-text-align-center\" data-align=\"center\">\n  \u7d0470\u4e07\u5186\n  <\/td><td class=\"has-text-align-center\" data-align=\"center\">\n  \u7d04100\u4e07\u5186\n  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