{"id":11704,"date":"2023-09-27T12:00:00","date_gmt":"2023-09-27T03:00:00","guid":{"rendered":"https:\/\/enman-souzoku.co.jp\/media\/?p=11704"},"modified":"2026-09-01T00:41:09","modified_gmt":"2026-08-31T15:41:09","slug":"agriculturalland-taxdeferment","status":"publish","type":"post","link":"https:\/\/enman-souzoku.co.jp\/media\/inheritance\/agriculturalland-taxdeferment\/","title":{"rendered":"\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u308a\u306b\u306a\u308b\u4e8b\u4f8b5\u9078\uff5c\u9632\u3050\u65b9\u6cd5\u3068\u7d99\u7d9a\u624b\u6bb5\u307e\u3067\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<style>\n.enm-sv summary{list-style:none;cursor:pointer;display:block;}\n.enm-sv summary::-webkit-details-marker{display:none;}\n.enm-sv .enm-sv-p{display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:2;overflow:hidden;}\n.enm-sv[open] .enm-sv-p{-webkit-line-clamp:unset;overflow:visible;}\n.enm-sv .enm-sv-more{display:inline-block;margin-top:6px;font-size:12px;color:#008759;text-decoration:underline;text-underline-offset:2px;}\n.enm-sv .enm-sv-more::before{content:\"\u25b6 \";text-decoration:none;display:inline-block;}\n.enm-sv .enm-sv-more::after{content:\"\u7d9a\u304d\u3092\u898b\u308b\";}\n.enm-sv[open] .enm-sv-more::before{content:\"\u25bc \";}\n.enm-sv[open] .enm-sv-more::after{content:\"\u9589\u3058\u308b\";}\n.post-writer{display:none;}\n.enm-tw{overflow-x:auto;-webkit-overflow-scrolling:touch;}\n.enm-tw table th,.enm-tw table td{white-space:normal;}\n@media (max-width:600px){.enm-tw::before{content:\"\u6a2a\u306b\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 \u2192\";display:block;font-size:11px;color:#5f6368;margin:0 0 4px;}}\n<\/style>\n<div style=\"border:1px solid #dfe3e5;border-radius:8px;overflow:hidden;background:#fff;margin:0 0 28px;\">\n  <div style=\"background:#eef7f2;border-bottom:2px solid #008759;padding:12px 18px;\">\n    <div style=\"font-size:10px;letter-spacing:1.5px;color:#008759;margin-bottom:2px;\">CONCLUSION<\/div>\n    <div style=\"color:#1a1a1a;font-size:17px;line-height:1.4;font-weight:700;\">\u7d50\u8ad6\uff08\u3053\u306e\u8a18\u4e8b\u306e\u8981\u70b9\uff09<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u6253\u3061\u5207\u308a\u4e8b\u7531<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u308a\u306b\u306a\u308b\u4e3b\u56e0\u306f\u3001\u2460\u55b6\u8fb2\u306e\u5ec3\u6b62\u3001\u2461\u7279\u4f8b\u8fb2\u5730\u306e\u8b72\u6e21\u30fb\u8ee2\u7528\u3001\u2462\u8015\u4f5c\u653e\u68c4\u3001\u2463\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u672a\u63d0\u51fa\u3001\u2464\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u3078\u306e\u8a72\u5f53\u306e5\u3064\u3067\u3059\u3002<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u7d0d\u4ed8\u984d<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u6253\u3061\u5207\u308a\u306b\u306a\u308b\u3068\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306e<strong>\u672c\u7a0e\uff0b\u5229\u5b50\u7a0e\uff08\u539f\u5247 \u5e743.6%\u307e\u305f\u306f\u5e746.6%\u3001\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u3067\u5909\u52d5\uff09<\/strong>\u3092\u3001\u78ba\u5b9a\u4e8b\u7531\u767a\u751f\u65e5\u304b\u3089<strong>\u539f\u52472\u304b\u6708\u4ee5\u5185<\/strong>\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u7d99\u7d9a\u5c4a\u51fa\u66f8<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u671f\u9650\uff08\u539f\u52473\u5e74\u3054\u3068\uff09\u307e\u3067\u306b\u51fa\u3055\u306a\u3044\u3068\u3001<strong>\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/strong>\u306b\u7d0d\u7a0e\u7336\u4e88\u304c\u5168\u90e8\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;border-bottom:1px solid #eef1f2;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">20%\u30eb\u30fc\u30eb<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\"><strong>\u8015\u4f5c\u653e\u68c4\uff1d\u5373\u5168\u90e8\u6253\u3061\u5207\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u707d\u5bb3\u30fb\u75be\u75c5\u306b\u3088\u308b\u4e00\u6642\u7684\u306a\u4f11\u8015\u306f\u7d99\u7d9a\u3002\u7279\u4f8b\u8fb2\u5730\u9762\u7a4d\u306e<strong>20%\u3092\u8d85\u3048\u308b<\/strong>\u8b72\u6e21\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u3067\u5168\u90e8\u6253\u3061\u5207\u308a\u3067\u3059\u3002<\/div>\n  <\/div>\n  <div style=\"display:flex;gap:14px;padding:11px 18px;\">\n    <div style=\"flex:0 0 92px;font-size:13px;font-weight:700;color:#c9772b;line-height:1.7;\">\u7d99\u7d9a\u624b\u6bb5<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u8fb2\u696d\u3092\u7d9a\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3082\u3001<strong>\u7279\u5b9a\u8cb8\u4ed8\u3051\u30fb\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u30fb\u751f\u524d\u4e00\u62ec\u8d08\u4e0e<\/strong>\u306e3\u624b\u6bb5\u3067\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u30fb\u514d\u9664\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u3010\u8a18\u4e8b\u5185\u5bb9\u3092\u52d5\u753b\u3067\u89e3\u8aac\u3011<\/h2>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\"  id=\"_ytid_55801\"  width=\"480\" height=\"270\"  data-origwidth=\"480\" data-origheight=\"270\" src=\"https:\/\/www.youtube.com\/embed\/-OiNBYqckmE?enablejsapi=1&#038;autoplay=0&#038;cc_load_policy=0&#038;iv_load_policy=3&#038;loop=0&#038;modestbranding=1&#038;fs=1&#038;playsinline=1&#038;controls=1&#038;color=red&#038;cc_lang_pref=ja&#038;rel=0&#038;autohide=2&#038;theme=dark&#038;\" class=\"__youtube_prefs__  epyt-is-override  no-lazyload\" title=\"YouTube player\"  allow=\"fullscreen; accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen data-no-lazy=\"1\" data-skipgform_ajax_framebjll=\"\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u308a\u306b\u306a\u308b\u306e\u306f\u3069\u3093\u306a\u4e8b\u4f8b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6253\u3061\u5207\u308a\u306e\u4e3b\u56e0\u306f\u3001\u55b6\u8fb2\u5ec3\u6b62\u30fb\u8fb2\u5730\u306e\u8b72\u6e21\u3084\u8ee2\u7528\u30fb\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u672a\u63d0\u51fa\u30fb\u8015\u4f5c\u653e\u68c4\u3067\u3059\u3002<\/strong> \u8a72\u5f53\u3059\u308b\u3068\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u3068\u5229\u5b50\u7a0e\u3092\u539f\u52472\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u5236\u5ea6\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u8fb2\u5730\u7b49\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8fb2\u696d\u3092\u958b\u59cb\u3057\u3001\u305d\u306e\u5f8c\u3082\u7d99\u7d9a\u3059\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u6700\u7d42\u7684\u306b\u514d\u9664\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4147.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u9006\u306b\u8a00\u3048\u3070\u300c\u8fb2\u696d\u3092\u7d9a\u3051\u308b\u300d\u3068\u3044\u3046\u524d\u63d0\u304c\u5d29\u308c\u308b\u3068\u6253\u3061\u5207\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6253\u3061\u5207\u308a\u3068\u306a\u308b\u4ee3\u8868\u7684\u306a5\u4e8b\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b21\u306e5\u3064\u304c\u5b9f\u52d9\u3067\u6700\u3082\u591a\u3044\u6253\u3061\u5207\u308a\u4e8b\u7531\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u55b6\u8fb2\u306e\u5ec3\u6b62<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">\u8fb2\u696d\u7d4c\u55b6\u3092\u3084\u3081\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u7279\u4f8b\u8fb2\u5730\u306e\u8b72\u6e21\u30fb\u8ee2\u7528<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">\u8fb2\u5730\u3092\u58f2\u5374\u3057\u305f\u3001\u5b85\u5730\u306a\u3069\u306b\u8ee2\u7528\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u8015\u4f5c\u653e\u68c4<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u8015\u4f5c\u306e\u76ee\u7684\u306b\u4f9b\u3055\u308c\u306a\u3044\u72b6\u614b\u306b\u306a\u3063\u305f\u3002<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u672a\u63d0\u51fa<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">\u539f\u52473\u5e74\u3054\u3068\u306e\u300c\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u3092\u51fa\u3057\u5fd8\u308c\u305f\u3002<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u3078\u306e\u8a72\u5f53<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">\u5e02\u304c\u7279\u5b9a\u5e02\u3068\u306a\u308a\u3001\u8fb2\u5730\u304c\u5b85\u5730\u4e26\u307f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u3046\u3061\u3001\u2460\u2461\u2462\u2463\u306f\u9762\u7a4d\u8981\u4ef6\u6b21\u7b2c\u3067\u5168\u90e8\u6253\u3061\u5207\u308a\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002\u7279\u306b\u2463\u306f\u300c\u3046\u3063\u304b\u308a\u300d\u3067\u8d77\u3053\u308a\u3084\u3059\u304f\u3001\u8fb2\u696d\u76f8\u7d9a\u4eba\u306b\u3068\u3063\u3066\u75db\u6068\u306e\u30df\u30b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5168\u90e8\u6253\u3061\u5207\u308a\u3068\u4e00\u90e8\u6253\u3061\u5207\u308a\u306e\u5206\u304b\u308c\u9053<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5206\u304b\u308c\u9053\u306f\u300c\u7279\u4f8b\u8fb2\u5730\u306e\u9762\u7a4d\u306e20%\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u3059\u3002<\/strong> 20%\u3092\u8d85\u3048\u308c\u3070\u5168\u90e8\u6253\u3061\u5207\u308a\u3001\u8d85\u3048\u306a\u3051\u308c\u3070\u8a72\u5f53\u90e8\u5206\u306e\u307f\u306e\u4e00\u90e8\u6253\u3061\u5207\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u9762\u7a4d\u306e20%\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u8b72\u6e21\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u306a\u3069\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u7336\u4e88\u306f<strong>\u5168\u90e8\u6253\u3061\u5207\u308a<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u300120%\u4ee5\u4e0b\u306e\u8b72\u6e21\u30fb\u8cb8\u4ed8\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u3084\u3001\u53ce\u7528\u3001\u751f\u7523\u7dd1\u5730\u306e\u8cb7\u53d6\u7533\u51fa\u306a\u3069\u306f\u3001\u305d\u306e\u90e8\u5206\u306e\u307f\u306e<strong>\u4e00\u90e8\u6253\u3061\u5207\u308a<\/strong>\u3068\u306a\u308a\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4147.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3059\u308b\u304b\u306e\u78ba\u8a8d\u624b\u9806<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8fb2\u5730\u7d0d\u7a0e\u7336\u4e88\u306e\u6253\u3061\u5207\u308a\u5224\u5b9a\u30d5\u30ed\u30fc<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u5224\u65ad\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/th><th>\u300c\u306f\u3044\u300d\u306e\u5834\u5408<\/th><th>\u300c\u3044\u3044\u3048\u300d\u306e\u5834\u5408<\/th><\/tr><\/thead><tbody><tr><td>\u2460\u55b6\u8fb2\u3092\u7d9a\u3051\u3066\u3044\u308b\u304b\uff1f\uff08\u8cb8\u4ed8\u30fb\u8d08\u4e0e\u3082\u542b\u3080\uff09<\/td><td>\u2461\u306e\u5224\u5b9a\u3078<\/td><td>\u5168\u90e8\u6253\u3061\u5207\u308a\u306e\u53ef\u80fd\u6027\u5927<\/td><\/tr><tr><td>\u2461\u8fb2\u5730\u3092\u8b72\u6e21\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u3057\u305f\u304b\uff1f<\/td><td>\u2462\u306e\u5224\u5b9a\u3078<\/td><td>\u2463\u306e\u5224\u5b9a\u3078<\/td><\/tr><tr><td>\u2462\u305d\u306e\u9762\u7a4d\u304c\u5168\u4f53\u306e20%\u3092\u8d85\u3048\u308b\u304b\uff1f<\/td><td>\u5168\u90e8\u6253\u3061\u5207\u308a<\/td><td>\u4e00\u90e8\u6253\u3061\u5207\u308a<\/td><\/tr><tr><td>\u2463\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u305f\u304b\uff1f<\/td><td>\u7d99\u7d9a<\/td><td>\u5168\u90e8\u6253\u3061\u5207\u308a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fb2\u696d\u3092\u7d9a\u3051\u3089\u308c\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8cb8\u4ed8\u3051\u30fb\u8d08\u4e0e\u306b\u3088\u3063\u3066\u7336\u4e88\u3092\u7d99\u7d9a\u3067\u304d\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\uff08\u5f8c\u8ff0\u306e\u7d99\u7d9a\u624b\u6bb5\u3092\u53c2\u7167\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u308a\u306b\u306a\u3063\u305f\u3089\u4f55\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6253\u3061\u5207\u308a\u6642\u306f\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\uff08\u307e\u305f\u306f\u8d08\u4e0e\u7a0e\uff09\u306e\u672c\u7a0e\u3068\u3001\u7336\u4e88\u671f\u9593\u5206\u306e\u5229\u5b50\u7a0e\u3092\u3001\u78ba\u5b9a\u4e8b\u7531\u767a\u751f\u65e5\u304b\u3089\u539f\u52472\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d0d\u4ed8\u3059\u308b\u306e\u306f\u672c\u7a0e\uff0b\u5229\u5b50\u7a0e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u652f\u6255\u3046\u306e\u306f\u300c\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u672c\u7a0e\u300d\u3068\u300c\u5229\u5b50\u7a0e\u300d\u306e2\u672c\u7acb\u3066\u3067\u3059\u3002<\/strong> 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class=\"wp-block-paragraph\">\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f\u300c3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306b\u7279\u6709\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u3059\u3079\u3066\u306e\u76f8\u7d9a\u7a0e\u8a08\u7b97\u306b\u5171\u901a\u3059\u308b\u63a7\u9664\u3067\u3059\u3002\u907a\u7523\u5168\u4f53\u304c\u3053\u306e\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u305b\u305a\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u691c\u8a0e\u3082\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5229\u5b50\u7a0e\u7387\u3068\u8a08\u7b97\u306e\u8003\u3048\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u5b50\u7a0e\u306e\u5272\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u5e743.6%\u307e\u305f\u306f\u5e746.6%\u3067\u3059\u304c\u3001\u5404\u5e74\u306e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u306b\u3088\u308a\u5909\u52d5\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u5b50\u7a0e\u306e\u5272\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5e743.6%\u307e\u305f\u306f6.6%\u3067\u3001\u5404\u5e74\u306e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u306b\u5fdc\u3058\u3066\u5b9f\u969b\u306e\u9069\u7528\u7387\u304c\u8abf\u6574\u3055\u308c\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/18\/02.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u5229\u5b50\u7a0e\u306f\u300c\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u671f\u9593\u300d\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u7336\u4e88\u671f\u9593\u304c\u9577\u3044\u307b\u3069\u5229\u5b50\u7a0e\u306e\u7d2f\u8a08\u306f\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u9069\u7528\u7387\u306f\u5e74\u5ea6\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u78ba\u5b9a\u4e8b\u7531\u304c\u751f\u3058\u305f\u5e74\u306e\u5229\u7387\u3092\u56fd\u7a0e\u5e81\u306e\u516c\u8868\u8cc7\u6599\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d0d\u4ed8\u671f\u96502\u304b\u6708\u3092\u904e\u304e\u308b\u3068\u3069\u3046\u306a\u308b\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u78ba\u5b9a\u4e8b\u7531\u767a\u751f\u65e5\u304b\u30892\u304b\u6708\u3092\u904e\u304e\u308b\u3068\u3001\u5ef6\u6ede\u7a0e\u304c\u5225\u9014\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d0d\u7a0e\u7336\u4e88\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u304b\u3089\u539f\u52472\u304b\u6708\u4ee5\u5185\u306b\u672c\u7a0e\u3068\u5229\u5b50\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u901a\u5e38\u306e\u56fd\u7a0e\u3068\u540c\u69d8\u306b\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u671f\u9593\u306b\u5fdc\u3058\u305f\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u5f97\u307e\u3059\u3002\u6253\u3061\u5207\u308a\u304c\u907f\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u671f\u9650\u5185\u7d0d\u4ed8\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3067\u8ffd\u52a0\u8ca0\u62c5\u3092\u6700\u5c0f\u5316\u3067\u304d\u307e\u3059\u3002\u8cc7\u91d1\u7e70\u308a\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d0d\u7a0e\u7336\u4e88\u9069\u7528\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u51fa\u3057\u5fd8\u308c\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u3044\u3068\u3001\u305d\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u7d0d\u7a0e\u7336\u4e88\u304c\u5168\u90e8\u78ba\u5b9a\u3057\u3001\u672c\u7a0e\u3068\u5229\u5b50\u7a0e\u306e\u4e00\u62ec\u7d0d\u4ed8\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5468\u671f\u3068\u671f\u9650<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u63d0\u51fa\u306f\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30893\u5e74\u3054\u3068\u300d\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089<strong>3\u5e74\u3054\u3068<\/strong>\u306b\u300c\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/b1-30.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u30023\u5e74\u306b\u4e00\u5ea6\u3068\u3044\u3046\u983b\u5ea6\u306e\u305f\u3081\u3001\u65e5\u5e38\u306e\u610f\u8b58\u304b\u3089\u629c\u3051\u843d\u3061\u3084\u3059\u304f\u3001\u63d0\u51fa\u5fd8\u308c\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u51fa\u3057\u5fd8\u308c\u305f\u5834\u5408\u306e\u6551\u6e08\uff08\u5ba5\u6055\u898f\u5b9a\uff09\u306e\u53ef\u5426<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u539f\u5247\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u306f\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/strong> \u671f\u9650\u3092\u904e\u304e\u305f\u63d0\u51fa\u3067\u81ea\u52d5\u7684\u306b\u6551\u6e08\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306f\u524d\u63d0\u306b\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u3092\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u304c\u78ba\u5b9a\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/b1-30.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u3064\u307e\u308a\u3001\u51fa\u3057\u5fd8\u308c\u306f\u5373\u30fb\u6253\u3061\u5207\u308a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306e\u53d6\u308a\u6271\u3044\u306f\u500b\u5225\u5224\u65ad\u3068\u306a\u308b\u305f\u3081\u3001\u671f\u9650\u3092\u904e\u304e\u305f\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u6642\u70b9\u3067\u901f\u3084\u304b\u306b\u7a0e\u52d9\u7f72\u30fb\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u63d0\u51fa\u5fd8\u308c\u3092\u9632\u3050\u7ba1\u7406\u65b9\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b21\u306e\u7ba1\u7406\u3067\u63d0\u51fa\u5fd8\u308c\u306f\u307b\u307c\u9632\u3052\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">1. <strong>\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u3092\u8d77\u70b9\u306b\u300c3\u5e74\u5f8c\u306e\u540c\u6708\u300d\u3092\u30ab\u30ec\u30f3\u30c0\u30fc\u30fb\u30ea\u30de\u30a4\u30f3\u30c0\u30fc\u306b\u767b\u9332\u3059\u308b\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">2. \u5bb6\u65cf\u30fb\u5f8c\u7d99\u8005\u3068\u63d0\u51fa\u671f\u9650\u3092\u5171\u6709\u3057\u3001\u62c5\u5f53\u8005\u30921\u4eba\u306b\u6c7a\u3081\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">3. \u9867\u554f\u7a0e\u7406\u58eb\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u5c4a\u51fa\u306e\u7ba1\u7406\u3082\u4f9d\u983c\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">4. \u5c4a\u51fa\u63d0\u51fa\u65e5\u3068\u63a7\u3048\u30921\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u307e\u3068\u3081\u3001\u6b21\u56de\u671f\u9650\u3092\u660e\u8a18\u3057\u3066\u304a\u304f\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">3\u5e74\u306b\u4e00\u5ea6\u306e\u624b\u7d9a\u304d\u3060\u304b\u3089\u3053\u305d\u3001\u300c\u6c17\u3065\u3044\u305f\u3068\u304d\u306b\u306f\u904e\u304e\u3066\u3044\u305f\u300d\u3092\u9632\u3050\u4ed5\u7d44\u307f\u5316\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8015\u4f5c\u653e\u68c4\u5730\u306b\u306a\u3063\u305f\u3089\u7d0d\u7a0e\u7336\u4e88\u306f\u6253\u3061\u5207\u308a\u306b\u306a\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8015\u4f5c\u653e\u68c4\u306f\u76f4\u3061\u306b\u5168\u90e8\u6253\u3061\u5207\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u9762\u7a4d\u8981\u4ef6\uff0820%\u57fa\u6e96\uff09\u3084\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306e\u6709\u7121\u3067\u6271\u3044\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u65e9\u671f\u306e\u55b6\u8fb2\u518d\u958b\u3084\u8cb8\u4ed8\u691c\u8a0e\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8015\u4f5c\u653e\u68c4\uff1d\u5373\u6253\u3061\u5207\u308a\u3067\u306f\u306a\u3044\u7406\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u707d\u5bb3\u30fb\u75be\u75c5\u306a\u3069\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306b\u3088\u308b\u4e00\u6642\u7684\u306a\u4f11\u8015\u306f\u3001\u8015\u4f5c\u653e\u68c4\u306b\u306f\u3042\u305f\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8015\u4f5c\u653e\u68c4\u3068\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u306b\u3064\u3044\u3066\u3001\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u8015\u4f5c\u306e\u76ee\u7684\u306b\u4f9b\u3055\u308c\u306a\u3044\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/730303\/06\/06_70_04.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u305f\u3060\u3057\u3001\u707d\u5bb3\u3084\u75be\u75c5\u306a\u3069\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306b\u3088\u308b\u4e00\u6642\u7684\u306a\u4f11\u8015\u306f\u8015\u4f5c\u653e\u68c4\u306b\u306f\u3042\u305f\u308a\u307e\u305b\u3093\u3002\u5b9f\u969b\u3001\u707d\u5bb3\u7b49\u3067\u4e00\u6642\u7684\u306b\u8015\u4f5c\u3067\u304d\u306a\u3044\u4f11\u8015\u5730\u306f\u3001\u5f15\u304d\u7d9a\u304d\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u300c\u4e00\u6642\u7684\u306b\u4f5c\u4ed8\u3051\u3092\u4f11\u3093\u3060\uff1d\u5373\u6253\u3061\u5207\u308a\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u52e7\u544a\u3068\u78ba\u5b9a\u4e8b\u7531\u306e\u95a2\u4fc2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8015\u4f5c\u653e\u68c4\u304c\u78ba\u5b9a\u4e8b\u7531\u3068\u306a\u308b\u306e\u306f\u3001\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u8015\u4f5c\u3055\u308c\u306a\u3044\u72b6\u614b\u304c\u7d9a\u304f\u5834\u5408\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u6642\u7684\u306a\u4f11\u8015\u3068\u7570\u306a\u308a\u3001\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u307e\u307e\u8015\u4f5c\u306e\u76ee\u7684\u306b\u4f9b\u3055\u308c\u306a\u3044\u72b6\u614b\u304c\u7d99\u7d9a\u3059\u308b\u3068\u3001\u8015\u4f5c\u653e\u68c4\u3068\u3057\u3066\u78ba\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u7279\u4f8b\u8fb2\u5730\u9762\u7a4d\u306e20%\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u8015\u4f5c\u653e\u68c4\u3068\u306a\u308c\u3070\u5168\u90e8\u6253\u3061\u5207\u308a\u300120%\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u4e00\u90e8\u6253\u3061\u5207\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u65e9\u3044\u6bb5\u968e\u3067\u55b6\u8fb2\u518d\u958b\u306e\u898b\u8fbc\u307f\u3084\u8cb8\u4ed8\u3051\u306e\u691c\u8a0e\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3001\u6253\u3061\u5207\u308a\u56de\u907f\u306e\u9375\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8015\u4f5c\u653e\u68c4\u3092\u56de\u907f\u3059\u308b\u73fe\u5b9f\u7684\u306a\u9078\u629e\u80a2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8015\u4f5c\u304c\u96e3\u3057\u304f\u306a\u3063\u305f\u3089\u3001\u653e\u7f6e\u305b\u305a\u300c\u8cb8\u4ed8\u3051\u300d\u307e\u305f\u306f\u300c\u8d08\u4e0e\u300d\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u7279\u5b9a\u8cb8\u4ed8\u3051<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">\u5e02\u8857\u5316\u533a\u57df\u5916\u306e\u8fb2\u5730\u3092\u8cb8\u3057\u4ed8\u3051\u3066\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:14px;font-size:14px;line-height:1.8\">\u75be\u75c5\u30fb\u9ad8\u9f62\u306a\u3069\u3067\u55b6\u8fb2\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u8cb8\u3057\u4ed8\u3051\u3066\u7d99\u7d9a\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:6px;font-size:17px;line-height:1.5\"><strong>\u751f\u524d\u4e00\u62ec\u8d08\u4e0e<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">\u5f8c\u7d99\u8005\u3078\u4e00\u62ec\u8d08\u4e0e\u3057\u3001\u7d0d\u7a0e\u7336\u4e88\u3092\u5f15\u304d\u7d99\u3050\uff08\u514d\u9664\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u304c\u3042\u308b\uff09\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u305a\u308c\u3082\u300c\u8fb2\u5730\u3092\u8fb2\u5730\u3068\u3057\u3066\u4f7f\u3044\u7d9a\u3051\u308b\u300d\u3053\u3068\u3067\u7336\u4e88\u3092\u7dad\u6301\u3059\u308b\u767a\u60f3\u3067\u3059\u3002\u624b\u7d9a\u304d\u306e\u671f\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u5224\u65ad\u306f\u65e9\u3081\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8fb2\u696d\u3092\u7d9a\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u3059\u308b\u65b9\u6cd5\u306f\u3042\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7279\u5b9a\u8cb8\u4ed8\u3051\u30fb\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u30fb\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306e3\u3064\u306e\u624b\u6bb5\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u9078\u3079\u3070\u3001\u55b6\u8fb2\u3092\u3084\u3081\u3066\u3082\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u30fb\u7dad\u6301\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5b9a\u8cb8\u4ed8\u3051\u3067\u7d99\u7d9a\u3059\u308b\u6761\u4ef6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5e02\u8857\u5316\u533a\u57df\u5916\u306e\u8fb2\u5730\u3092\u8cb8\u3057\u4ed8\u3051\u3001\u8cb8\u4ed8\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u5b9a\u8cb8\u4ed8\u3051\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u8fb2\u5730\u7b49\u3092\u8cb8\u3057\u4ed8\u3051\u305f\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u306e\u7bc4\u56f2\u306f\u6240\u5728\u5730\uff08\u5e02\u8857\u5316\u533a\u57df\u5185\u304b\u5916\u304b\uff09\u3084\u751f\u7523\u7dd1\u5730\u306e\u6307\u5b9a\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8cb8\u4ed8\u3051\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u7a0e\u7406\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u305f\u65e5\u304b\u3089<strong>2\u304b\u6708\u4ee5\u5185<\/strong>\u306b\u7a0e\u52d9\u7f72\u3078\u300c\u7279\u5b9a\u8cb8\u4ed8\u3051\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/b1-52.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u81ea\u3089\u8015\u4f5c\u3057\u306a\u304f\u3066\u3082\u3001\u8fb2\u5730\u3092\u8cb8\u3059\u3053\u3068\u3067\u55b6\u8fb2\u7d99\u7d9a\u3068\u540c\u7b49\u306b\u6271\u308f\u308c\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u3067\u7d99\u7d9a\u3059\u308b\u6761\u4ef6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u75be\u75c5\u30fb\u9ad8\u9f62\u306a\u3069\u3067\u55b6\u8fb2\u304c\u56f0\u96e3\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u8fb2\u5730\u3092\u8cb8\u3057\u4ed8\u3051\u3066\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u3059\u308b\u624b\u6bb5\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u8eab\u4f53\u969c\u5bb3\u30fb\u75be\u75c5\u306a\u3069\u306b\u3088\u308a\u81ea\u3089\u55b6\u8fb2\u3092\u7d9a\u3051\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u8fb2\u5730\u3092\u8cb8\u3057\u4ed8\u3051\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u7336\u4e88\u3092\u7dad\u6301\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u7279\u5b9a\u8cb8\u4ed8\u3051\u304c\u539f\u5247\u5e02\u8857\u5316\u533a\u57df\u5916\u3092\u5bfe\u8c61\u3068\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u306f\u300c\u55b6\u8fb2\u304c\u56f0\u96e3\u300d\u3068\u3044\u3046\u500b\u5225\u4e8b\u60c5\u306b\u7740\u76ee\u3057\u305f\u5236\u5ea6\u3067\u3059\u3002\u9069\u7528\u8981\u4ef6\u3084\u5fc5\u8981\u66f8\u985e\u306f\u72b6\u6cc1\u306b\u3088\u308a\u7570\u306a\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u30fb\u8fb2\u696d\u59d4\u54e1\u4f1a\u306b\u78ba\u8a8d\u3057\u306a\u304c\u3089\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3068\u3044\u3046\u9078\u629e\u80a2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5f8c\u7d99\u8005\u3078\u8fb2\u5730\u3092\u4e00\u62ec\u8d08\u4e0e\u3059\u308c\u3070\u3001\u7d0d\u7a0e\u7336\u4e88\u3092\u5f15\u304d\u7d99\u304e\u3001\u6700\u7d42\u7684\u306b\u514d\u9664\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8015\u4f5c\u653e\u68c4\u5730\u3068\u306a\u308b\u524d\u306b\u3001\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u7279\u4f8b\u8fb2\u5730\u3092\u5f8c\u7d99\u8005\u3078\u751f\u524d\u306b\u4e00\u62ec\u8d08\u4e0e\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5f8c\u7d99\u8005\u304c\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u3066\u55b6\u8fb2\u3092\u7d99\u7d9a\u3059\u308c\u3070\u3001\u7336\u4e88\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u300c\u6253\u3061\u5207\u308a\u306b\u306a\u308b\u524d\u306b\u6b21\u4e16\u4ee3\u3078\u6e21\u3059\u300d\u3053\u3068\u3067\u3001\u8cc7\u7523\u3068\u8fb2\u696d\u7d4c\u55b6\u306e\u4e21\u65b9\u3092\u5b88\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u72b6\u6cc1\u5225\u306b\u898b\u308b\u7d99\u7d9a\u624b\u6bb5\u306e\u9078\u3073\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u306a\u305c\u7d9a\u3051\u3089\u308c\u306a\u3044\u304b\u300d\u3067\u9078\u3076\u624b\u6bb5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d99\u7d9a\u624b\u6bb5\u306e\u9078\u629e\u30c1\u30e3\u30fc\u30c8<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u5224\u65ad\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/th><th>\u300c\u306f\u3044\u300d\u306e\u5834\u5408<\/th><th>\u300c\u3044\u3044\u3048\u300d\u306e\u5834\u5408<\/th><\/tr><\/thead><tbody><tr><td>\u5f8c\u7d99\u8005\u304c\u3044\u3066\u5f15\u304d\u7d99\u3052\u308b\uff1f<\/td><td>\u751f\u524d\u4e00\u62ec\u8d08\u4e0e<\/td><td>\u8fb2\u5730\u3092\u6b8b\u3057\u305f\u3044\u30fb\u5e02\u8857\u5316\u533a\u57df\u5916\uff1f<\/td><\/tr><tr><td>\u81ea\u5206\u306f\u7d9a\u3051\u3089\u308c\u306a\u3044\u304c\u8fb2\u5730\u3092\u6b8b\u3057\u305f\u3044\u30fb\u5e02\u8857\u5316\u533a\u57df\u5916\uff1f<\/td><td>\u7279\u5b9a\u8cb8\u4ed8\u3051<\/td><td>\u75be\u75c5\u30fb\u9ad8\u9f62\u3067\u55b6\u8fb2\u56f0\u96e3\uff1f<\/td><\/tr><tr><td>\u75be\u75c5\u30fb\u9ad8\u9f62\u3067\u55b6\u8fb2\u56f0\u96e3\uff1f<\/td><td>\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051<\/td><td>\u7a0e\u7406\u58eb\u30fb\u8fb2\u696d\u59d4\u54e1\u4f1a\u306b\u76f8\u8ac7<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d99\u7d9a\u624b\u6bb53\u7a2e\u306e\u72b6\u6cc1\u5225\u6bd4\u8f03\u8868<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:640px\"><thead><tr><th>\u9805\u76ee<\/th><th>\u7279\u5b9a\u8cb8\u4ed8\u3051<\/th><th>\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051<\/th><th>\u751f\u524d\u4e00\u62ec\u8d08\u4e0e<\/th><\/tr><\/thead><tbody><tr><td>\u9069\u7528\u8981\u4ef6<\/td><td>\u5e02\u8857\u5316\u533a\u57df\u5916\u306e\u8fb2\u5730\u3092\u8cb8\u4ed8\u3051<\/td><td>\u75be\u75c5\u30fb\u9ad8\u9f62\u7b49\u3067\u55b6\u8fb2\u56f0\u96e3<\/td><td>\u5f8c\u7d99\u8005\u3078\u8fb2\u5730\u3092\u4e00\u62ec\u8d08\u4e0e<\/td><\/tr><tr><td>\u5bfe\u8c61\u8fb2\u5730<\/td><td>\u5e02\u8857\u5316\u533a\u57df\u5916\u306e\u8fb2\u5730\u7b49<\/td><td>\u7279\u4f8b\u8fb2\u5730\uff08\u55b6\u8fb2\u56f0\u96e3\u306a\u5834\u5408\uff09<\/td><td>\u7279\u4f8b\u8fb2\u5730<\/td><\/tr><tr><td>\u55b6\u8fb2\u7fa9\u52d9<\/td><td>\u81ea\u3089\u8015\u4f5c\u306f\u4e0d\u8981\uff08\u8cb8\u4ed8\u5148\u304c\u8015\u4f5c\uff09<\/td><td>\u81ea\u3089\u8015\u4f5c\u306f\u4e0d\u8981\uff08\u8cb8\u4ed8\u5148\u304c\u8015\u4f5c\uff09<\/td><td>\u53d7\u8d08\u8005\uff08\u5f8c\u7d99\u8005\uff09\u304c\u55b6\u8fb2<\/td><\/tr><tr><td>\u4e3b\u306a\u624b\u7d9a\u304d<\/td><td>\u8cb8\u4ed8\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u5c4a\u51fa\u66f8\u63d0\u51fa<\/td><td>\u8cb8\u4ed8\u3051\u30fb\u5c4a\u51fa\u624b\u7d9a\u304d<\/td><td>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7533\u544a\u624b\u7d9a\u304d<\/td><\/tr><tr><td>\u5411\u3044\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/td><td>\u7d9a\u3051\u3089\u308c\u306a\u3044\u304c\u8fb2\u5730\u3092\u6b8b\u3057\u305f\u3044<\/td><td>\u75c5\u6c17\u30fb\u9ad8\u9f62\u3067\u8015\u4f5c\u56f0\u96e3<\/td><td>\u5f8c\u7d99\u8005\u306b\u5f15\u304d\u7d99\u304e\u305f\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u3067\u5168\u90e8\u6253\u3061\u5207\u308a\u3068\u4e00\u90e8\u6253\u3061\u5207\u308a\u306e\u9055\u3044\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5168\u90e8\u6253\u3061\u5207\u308a\u306f\u7336\u4e88\u7a0e\u984d\u306e\u5168\u984d\u7d0d\u4ed8\u3001\u4e00\u90e8\u6253\u3061\u5207\u308a\u306f\u8b72\u6e21\u30fb\u8ee2\u7528\u3057\u305f\u9762\u7a4d\u304c\u5168\u4f53\u306e20%\u3092\u8d85\u3048\u308b\u304b\u3067\u5224\u5b9a\u3055\u308c\u3001\u8d85\u3048\u306a\u3051\u308c\u3070\u8a72\u5f53\u90e8\u5206\u306e\u307f\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5168\u90e8\u6253\u3061\u5207\u308a\u3068\u306a\u308b\u4e8b\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u55b6\u8fb2\u306e\u5ec3\u6b62\u300120%\u8d85\u306e\u8b72\u6e21\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u3001\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u672a\u63d0\u51fa\u304c\u4ee3\u8868\u7684\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u7279\u4f8b\u8fb2\u5730\u3067\u306e\u8fb2\u696d\u7d4c\u55b6\u3092\u3084\u3081\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u7279\u4f8b\u8fb2\u5730\u9762\u7a4d\u306e<strong>20%\u3092\u8d85\u3048\u308b<\/strong>\u90e8\u5206\u3092\u8b72\u6e21\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">\u30fb\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306e<strong>\u5168\u984d<\/strong>\u3068\u5229\u5b50\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u90e8\u6253\u3061\u5207\u308a\u3068\u306a\u308b\u4e8b\u7531\u306820%\u57fa\u6e96<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53ce\u7528\u3084\u751f\u7523\u7dd1\u5730\u306e\u8cb7\u53d6\u7533\u51fa\u300120%\u4ee5\u4e0b\u306e\u8b72\u6e21\u30fb\u8cb8\u4ed8\u30fb\u8ee2\u7528\u306a\u3069\u306f\u3001\u305d\u306e\u90e8\u5206\u3060\u3051\u306e\u7d0d\u4ed8\u3067\u6e08\u307f\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group box has-border-color has-background\" style=\"border-color:#dfebe7;border-style:solid;border-width:1px;border-radius:6px;background-color:#f2f8f5;padding-top:18px;padding-right:20px;padding-bottom:18px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-bf22d532 wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u7279\u4f8b\u8fb2\u5730\u304c\u53ce\u7528\u3055\u308c\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u7279\u4f8b\u8fb2\u5730\u306e\u9762\u7a4d\u306e<strong>20%\u4ee5\u4e0b<\/strong>\u3092\u8b72\u6e21\u30fb\u8cb8\u4ed8\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:6px;font-size:14px;line-height:1.8\">\u30fb\u751f\u7523\u7dd1\u5730\u6cd5\u306b\u57fa\u3065\u304f\u8cb7\u53d6\u7533\u51fa\u304c\u3042\u3063\u305f\uff08\u90fd\u5e02\u55b6\u8fb2\u5730\u306e\u5834\u5408\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">\u30fb\u7279\u4f8b\u8fb2\u5730\u304c\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u306b\u8a72\u5f53\u3057\u305f\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5168\u90e8\u6253\u3061\u5207\u308a\u3068\u4e00\u90e8\u6253\u3061\u5207\u308a\u306e\u6bd4\u8f03\u8868<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u9805\u76ee<\/th><th>\u5168\u90e8\u6253\u3061\u5207\u308a<\/th><th>\u4e00\u90e8\u6253\u3061\u5207\u308a<\/th><\/tr><\/thead><tbody><tr><td>\u4e3b\u306a\u4e8b\u7531<\/td><td>\u55b6\u8fb2\u5ec3\u6b62\uff0f20%\u8d85\u306e\u8b72\u6e21\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\uff0f\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u672a\u63d0\u51fa<\/td><td>\u53ce\u7528\uff0f20%\u4ee5\u4e0b\u306e\u8b72\u6e21\u30fb\u8cb8\u4ed8\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\uff0f\u751f\u7523\u7dd1\u5730\u306e\u8cb7\u53d6\u7533\u51fa<\/td><\/tr><tr><td>\u7d0d\u4ed8\u7bc4\u56f2<\/td><td>\u7336\u4e88\u7a0e\u984d\u306e\u5168\u984d<\/td><td>\u8a72\u5f53\u3059\u308b\u90e8\u5206\u306e\u7a0e\u984d\u306e\u307f<\/td><\/tr><tr><td>20%\u57fa\u6e96<\/td><td>20%\u3092\u300c\u8d85\u3048\u308b\u300d\u5834\u5408\u306b\u8a72\u5f53<\/td><td>20%\u300c\u4ee5\u4e0b\u300d\u306e\u5834\u5408\u306b\u8a72\u5f53<\/td><\/tr><tr><td>\u5229\u5b50\u7a0e<\/td><td>\u3042\u308a<\/td><td>\u3042\u308a\uff08\u8a72\u5f53\u90e8\u5206\u306b\u3064\u3044\u3066\uff09<\/td><\/tr><tr><td>\u7d0d\u4ed8\u671f\u9650<\/td><td>\u78ba\u5b9a\u4e8b\u7531\u767a\u751f\u65e5\u304b\u3089\u539f\u52472\u304b\u6708\u4ee5\u5185<\/td><td>\u78ba\u5b9a\u4e8b\u7531\u767a\u751f\u65e5\u304b\u3089\u539f\u52472\u304b\u6708\u4ee5\u5185<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">20%\u306e\u5206\u6bcd\u306f\u4f55\u304b\u3068\u3044\u3046\u8aa4\u89e3\u306e\u6574\u7406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>20%\u306e\u5206\u6bcd\u306f\u300c\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u9762\u7a4d\u306e\u5408\u8a08\u300d\u3067\u3059\u3002\u8b72\u6e21\u3057\u305f1\u7b46\u306e\u9762\u7a4d\u3092\u5206\u6bcd\u306b\u3059\u308b\u3001\u3068\u3044\u3046\u7406\u89e3\u306f\u8aa4\u308a\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u58f2\u3063\u305f\u8fb2\u5730\u5358\u4f53\u306e\u9762\u7a4d\u306e20%\u300d\u3067\u306f\u306a\u304f\u3001<strong>\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u3066\u3044\u308b\u7279\u4f8b\u8fb2\u5730\u5168\u4f53\u306e\u9762\u7a4d<\/strong>\u306b\u5bfe\u3057\u3066\u3001\u8b72\u6e21\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u3057\u305f\u9762\u7a4d\u304c\u5360\u3081\u308b\u5272\u5408\u3067\u5224\u5b9a\u3057\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4147.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u8907\u6570\u306e\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5168\u4f53\u3092\u5206\u6bcd\u306b\u898b\u308b\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8aa4\u89e3\u3068\u7528\u8a9e\u306e\u6574\u7406<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u8015\u4f5c\u653e\u68c4\uff1d\u5373\u5168\u90e8\u6253\u3061\u5207\u308a\u300d\u300c\u8cb8\u4ed8\uff1d\u5168\u6253\u3061\u5207\u308a\u300d\u306a\u3069\u306f\u8aa4\u89e3\u3067\u3059\u3002<\/strong> \u7528\u8a9e\u306e\u6b63\u78ba\u306a\u5b9a\u7fa9\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3067\u3001\u4e0d\u8981\u306a\u6253\u3061\u5207\u308a\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u25ef\u00d7\u3067\u78ba\u8a8d\u3059\u308b\u3088\u304f\u3042\u308b\u8aa4\u89e3<\/h3>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u8aa4\u89e3\u3055\u308c\u304c\u3061\u306a\u5185\u5bb9<\/th><th>\u6b63\u8aa4<\/th><th>\u6b63\u3057\u3044\u7406\u89e3<\/th><\/tr><\/thead><tbody><tr><td>\u8015\u4f5c\u653e\u68c4\u3057\u305f\u3089\u5373\u30fb\u5168\u90e8\u6253\u3061\u5207\u308a\u306b\u306a\u308b<\/td><td>\u00d7<\/td><td>20%\u8d85\u304b\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304b\u3067\u6271\u3044\u304c\u5909\u308f\u308b\u3002\u4e00\u6642\u7684\u306a\u4f11\u8015\u306f\u5bfe\u8c61\u7d99\u7d9a<\/td><\/tr><tr><td>\u8fb2\u5730\u3092\u8cb8\u3057\u305f\u3089\u5fc5\u305a\u6253\u3061\u5207\u308a\u306b\u306a\u308b<\/td><td>\u00d7<\/td><td>\u7279\u5b9a\u8cb8\u4ed8\u3051\u30fb\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u306a\u3089\u7d99\u7d9a\u3067\u304d\u308b<\/td><\/tr><tr><td>\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306f\u6bce\u5e74\u63d0\u51fa\u304c\u5fc5\u8981<\/td><td>\u00d7<\/td><td>\u539f\u52473\u5e74\u3054\u3068\u306e\u63d0\u51fa<\/td><\/tr><tr><td>20%\u306f\u58f2\u3063\u305f1\u7b46\u306e\u9762\u7a4d\u3067\u8a08\u7b97\u3059\u308b<\/td><td>\u00d7<\/td><td>\u7279\u4f8b\u8fb2\u5730\u5168\u4f53\u306e\u9762\u7a4d\u304c\u5206\u6bcd<\/td><\/tr><tr><td>\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3082\u4f75\u7528\u3067\u304d\u308b<\/td><td>\u00d7<\/td><td>\u4f75\u7528\u4e0d\u53ef\uff08\u5f8c\u8ff0\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8fb2\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002\u8015\u4f5c\u3055\u308c\u305f\u8fb2\u5730\u306f\u5b85\u5730\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u4e21\u5236\u5ea6\u306e\u540c\u4e00\u8fb2\u5730\u3078\u306e\u540c\u6642\u9069\u7528\u306f\u3067\u304d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5b9a\u8cb8\u4ed8\u3051\u30fb\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u306a\u3069\u7528\u8a9e\u5b9a\u7fa9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7528\u8a9e\u5b9a\u7fa9\u65e9\u898b\u8868<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u7528\u8a9e<\/th><th>\u6b63\u5f0f\u540d\u79f0\u30fb\u610f\u5473<\/th><th>\u4e3b\u306a\u8981\u4ef6\u30fb\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead><tbody><tr><td>\u7279\u5b9a\u8cb8\u4ed8\u3051<\/td><td>\u7279\u5b9a\u8cb8\u4ed8\u3051\u306b\u95a2\u3059\u308b\u7279\u4f8b<\/td><td>\u5e02\u8857\u5316\u533a\u57df\u5916\u306e\u8fb2\u5730\u7b49\u3092\u8cb8\u3057\u4ed8\u3051\u3066\u3082\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u3002\u8cb8\u4ed8\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u5c4a\u51fa<\/td><\/tr><tr><td>\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051<\/td><td>\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u306b\u95a2\u3059\u308b\u7279\u4f8b<\/td><td>\u75be\u75c5\u30fb\u9ad8\u9f62\u7b49\u3067\u55b6\u8fb2\u56f0\u96e3\u306a\u5834\u5408\u306b\u8cb8\u3057\u4ed8\u3051\u3066\u7d99\u7d9a<\/td><\/tr><tr><td>\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730<\/td><td>\u7279\u5b9a\u5e02\u306e\u5e02\u8857\u5316\u533a\u57df\u5185\u8fb2\u5730<\/td><td>\u5b85\u5730\u4e26\u307f\u8a55\u4fa1\u30fb\u5b85\u5730\u4e26\u307f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730<\/td><\/tr><tr><td>\u6e96\u8fb2\u5730<\/td><td>10\u5e74\u4ee5\u5185\u306b\u8fb2\u5730\u30fb\u63a1\u8349\u653e\u7267\u5730\u3068\u306a\u308b\u571f\u5730<\/td><td>\u671f\u9593\u5185\u306b\u8fb2\u5730\u5316\u3057\u306a\u3044\u3068\u7279\u4f8b\u5bfe\u8c61\u5916<\/td><\/tr><tr><td>\u751f\u7523\u7dd1\u5730<\/td><td>\u751f\u7523\u7dd1\u5730\u6cd5\u306b\u57fa\u3065\u304f\u6307\u5b9a\u3092\u53d7\u3051\u305f\u8fb2\u5730<\/td><td>\u8cb7\u53d6\u7533\u51fa\u304c\u3042\u308b\u3068\u4e00\u90e8\u6253\u3061\u5207\u308a\u306e\u4e8b\u7531\u306b\u306a\u308a\u5f97\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u8fb2\u5730\u3068\u306f\u300110\u5e74\u4ee5\u5185\u306b\u8fb2\u5730\u307e\u305f\u306f\u63a1\u8349\u653e\u7267\u5730\u3068\u306a\u308b\u4e88\u5b9a\u306e\u571f\u5730\u3092\u6307\u3057\u3001\u671f\u9593\u5185\u306b\u8fb2\u5730\u5316\u3057\u306a\u3044\u3068\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u672c\u7279\u4f8b\u306e\u5bfe\u8c61\u306f\u8fb2\u5730\u30fb\u63a1\u8349\u653e\u7267\u5730\u30fb\u6e96\u8fb2\u5730\u306b\u9650\u3089\u308c\u3001\u5c71\u6797\u30fb\u5bb6\u5ead\u83dc\u5712\u30fb\u755c\u820e\u7528\u5730\u306a\u3069\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u6b21\u30bd\u30fc\u30b9\u3068\u76e3\u4fee\u8005\u60c5\u5831<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u306f\u56fd\u7a0e\u5e81\u306e\u516c\u8868\u60c5\u5831\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.4147\u307b\u304b\uff09\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u3084\u500b\u5225\u4e8b\u60c5\u306e\u5224\u65ad\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u3078\u306e\u78ba\u8a8d\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u672c\u8a18\u4e8b\u306b\u76e3\u4fee\u8005\u306f\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u305b\u3093\uff08\u5b9f\u5728\u3057\u306a\u3044\u76e3\u4fee\u8005\u306f\u63b2\u8f09\u3057\u3066\u3044\u307e\u305b\u3093\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u308a\u306b\u306a\u3063\u305f\u3089\u5229\u5b50\u7a0e\u306f\u3044\u3064\u304b\u3089\u306e\u5206\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5229\u5b50\u7a0e\u306f\u3001\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u671f\u9593\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002\u5272\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u5e743.6%\u307e\u305f\u306f\u5e746.6%\u3067\u3001\u5404\u5e74\u306e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u306b\u3088\u308a\u5909\u52d5\u3057\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/18\/02.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u7336\u4e88\u671f\u9593\u304c\u9577\u3044\u307b\u3069\u5229\u5b50\u7a0e\u306e\u7d2f\u8a08\u306f\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9a\u4e8b\u7531\u304c\u751f\u3058\u305f\u5e74\u306e\u9069\u7528\u7387\u3092\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u671f\u9650\u5f8c\u306b\u51fa\u3057\u3066\u3082\u6551\u6e08\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u304c\u78ba\u5b9a\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u671f\u9650\u5f8c\u63d0\u51fa\u3067\u81ea\u52d5\u7684\u306b\u6551\u6e08\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306f\u524d\u63d0\u306b\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u671f\u9650\u3092\u904e\u304e\u305f\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u3089\u901f\u3084\u304b\u306b\u7a0e\u52d9\u7f72\u30fb\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u8015\u4f5c\u653e\u68c4\u5730\u3092\u8cb8\u3057\u4ed8\u3051\u308c\u3070\u7d0d\u7a0e\u7336\u4e88\u306f\u7d99\u7d9a\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5e02\u8857\u5316\u533a\u57df\u5916\u306e\u8fb2\u5730\u3067\u3042\u308c\u3070\u7279\u5b9a\u8cb8\u4ed8\u3051\u3001\u75be\u75c5\u30fb\u9ad8\u9f62\u306a\u3069\u3067\u55b6\u8fb2\u304c\u56f0\u96e3\u306a\u5834\u5408\u306f\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8cb8\u3057\u4ed8\u3051\u3066\u3082\u7d0d\u7a0e\u7336\u4e88\u3092\u7d99\u7d9a\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u5b9a\u8cb8\u4ed8\u3051\u306e\u5834\u5408\u3001\u8cb8\u4ed8\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u653e\u7f6e\u306b\u3088\u308b\u8015\u4f5c\u653e\u68c4\u3092\u907f\u3051\u3001\u65e9\u3081\u306b\u8cb8\u4ed8\u3051\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u4e00\u90e8\u6253\u3061\u5207\u308a\u306e20%\u306f\u3069\u306e\u9762\u7a4d\u3092\u5206\u6bcd\u306b\u8a08\u7b97\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5206\u6bcd\u306f\u300c\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u9762\u7a4d\u306e\u5408\u8a08\u300d\u3067\u3059\u3002\u8b72\u6e21\u30fb\u8ee2\u7528\u30fb\u8015\u4f5c\u653e\u68c4\u3057\u305f\u90e8\u5206\u304c\u3053\u306e\u5168\u4f53\u9762\u7a4d\u306e20%\u3092\u8d85\u3048\u308b\u3068\u5168\u90e8\u6253\u3061\u5207\u308a\u300120%\u4ee5\u4e0b\u306a\u3089\u8a72\u5f53\u90e8\u5206\u306e\u307f\u306e\u4e00\u90e8\u6253\u3061\u5207\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u58f2\u5374\u3057\u305f1\u7b46\u3060\u3051\u3092\u5206\u6bcd\u306b\u3059\u308b\u3001\u3068\u3044\u3046\u7406\u89e3\u306f\u8aa4\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u4f7f\u3046\u3068\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u7279\u4f8b\u8fb2\u5730\u3092\u5f8c\u7d99\u8005\u3078\u751f\u524d\u306b\u4e00\u62ec\u8d08\u4e0e\u3057\u3001\u5f8c\u7d99\u8005\u304c\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u3066\u55b6\u8fb2\u3092\u7d99\u7d9a\u3059\u308c\u3070\u3001\u7336\u4e88\u3092\u6b21\u4e16\u4ee3\u3078\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8015\u4f5c\u653e\u68c4\u3067\u6253\u3061\u5207\u308a\u306b\u306a\u308b\u524d\u306b\u691c\u8a0e\u3059\u308b\u9078\u629e\u80a2\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002\u9069\u7528\u8981\u4ef6\u3084\u624b\u7d9a\u304d\u306f\u500b\u5225\u4e8b\u60c5\u3067\u5909\u308f\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u56f0\u308a\u3054\u3068\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3092<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306f\u3001\u300c\u8fb2\u696d\u3092\u7d9a\u3051\u308b\u300d\u3068\u3044\u3046\u524d\u63d0\u306e\u3082\u3068\u3067\u5927\u304d\u306a\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u55b6\u8fb2\u5ec3\u6b62\u30fb20%\u8d85\u306e\u8b72\u6e21\u30fb\u8015\u4f5c\u653e\u68c4\u30fb\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u672a\u63d0\u51fa\u3068\u3044\u3063\u305f\u4e8b\u7531\u3067\u6253\u3061\u5207\u308a\u306b\u306a\u308b\u3068\u3001\u672c\u7a0e\u3068\u5229\u5b50\u7a0e\u3092\u539f\u52472\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u7279\u5b9a\u8cb8\u4ed8\u3051\u30fb\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u30fb\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u4f7f\u3048\u3070\u3001\u55b6\u8fb2\u3092\u7d9a\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3082\u7336\u4e88\u3092\u7dad\u6301\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u306f\u6253\u3061\u5207\u308a\u306b\u306a\u308b\u306e\u304b\u300d\u300c\u3069\u306e\u7d99\u7d9a\u624b\u6bb5\u304c\u5411\u3044\u3066\u3044\u308b\u306e\u304b\u300d\u3092\u65e9\u3081\u306b\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u3001\u4e0d\u8981\u306a\u7d0d\u7a0e\u3092\u9632\u3050\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u7a0e\u91d1\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<script 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