{"id":15728,"date":"2024-05-14T12:00:00","date_gmt":"2024-05-14T03:00:00","guid":{"rendered":"https:\/\/enman-souzoku.co.jp\/media\/?p=15728"},"modified":"2026-10-01T00:35:56","modified_gmt":"2026-09-30T15:35:56","slug":"conversionsplit-testament","status":"publish","type":"post","link":"https:\/\/enman-souzoku.co.jp\/media\/inheritance\/conversionsplit-testament\/","title":{"rendered":"\u63db\u4fa1\u5206\u5272\u3068\u306f\uff1f\u4e0d\u52d5\u7523\u3092\u58f2\u3063\u3066\u73fe\u91d1\u3067\u5206\u3051\u308b\u65b9\u6cd5\uff5c\u5354\u8b70\u66f8\u306e\u66f8\u304d\u65b9\u3068\u7a0e\u91d1\u3092\u8a08\u7b97\u4f8b\u3067\u89e3\u8aac"},"content":{"rendered":"\n<div style=\"display:flex;align-items:flex-start;gap:12px;border:1px solid #e5e7eb;border-radius:6px;padding:12px 14px;margin:0 0 24px;background:#fff;\">\n  <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2024\/11\/%E8%87%AA%E5%B7%B1%E7%B4%B9%E4%BB%8B%E7%94%BB%E5%83%8F-scaled.jpg\" alt=\"\u4e2d\u6fa4 \u6cc9\" width=\"46\" height=\"46\" style=\"width:46px !important;height:46px !important;max-width:46px !important;min-width:46px;border-radius:50%;object-fit:cover;display:block;margin:0;flex:0 0 46px;\">\n  <div style=\"line-height:1.6;min-width:0;flex:1 1 auto;\">\n    <div style=\"font-size:11px;color:#9aa0a6;margin-bottom:2px;\">\u76e3\u4fee\u8005<\/div>\n    <div style=\"font-size:14px;color:#202124;\"><strong>\u4e2d\u6fa4 \u6cc9<\/strong><span style=\"font-size:12px;color:#5f6368;margin-left:8px;\">\u5f01\u8b77\u58eb\u30fb\u30e9\u30a4\u30bf\u30fc<\/span><\/div>\n    <details class=\"enm-sv\" style=\"margin-top:4px;\">\n      <summary>\n        <span class=\"enm-sv-p\" style=\"font-size:12px;color:#5f6368;line-height:1.7;\">\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u306b\u3066\u50b5\u52d9\u6574\u7406\u3001\u4ea4\u901a\u4e8b\u6545\u3001\u96e2\u5a5a\u3001\u76f8\u7d9a\u3068\u3044\u3063\u305f\u5e45\u5e83\u3044\u5206\u91ce\u306e\u6848\u4ef6\u3092\u62c5\u5f53\u3057\u305f\u5f8c\u3001\u30e1\u30fc\u30ab\u30fc\u306e\u6cd5\u52d9\u90e8\u3067\u4f01\u696d\u6cd5\u52d9\u306e\u7d4c\u9a13\u3092\u7a4d\u3093\u3067\u307e\u3044\u308a\u307e\u3057\u305f\u3002\r \u4e8b\u52d9\u6240\u52e4\u52d9\u6642\u306b\u306f\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306e\u7acb\u3061\u4e0a\u3052\u306b\u3082\u5f93\u4e8b\u3057\u3001\u73fe\u5728\u306f\u6cd5\u5f8b\u5206\u91ce\u3092\u4e2d\u5fc3\u306b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u30e9\u30a4\u30bf\u30fc\u30fb\u7de8\u96c6\u8005\u3068\u3057\u3066\u6d3b\u52d5\u3057\u3066\u3044\u307e\u3059\u3002\r \u6cd5\u5f8b\u3092\u306f\u3058\u3081\u3001\u8a18\u4e8b\u57f7\u7b46\u3084\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\u306e\u3054\u4f9d\u983c\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u305c\u3072\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/span>\n        <span class=\"enm-sv-more\"><\/span>\n      <\/summary>\n    <\/details>\n  <\/div>\n<\/div>\n\n\n\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;\">\u63db\u4fa1\u5206\u5272\u3068\u306f<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u907a\u7523\u3092\u58f2\u5374\u3057\u3066\u3001\u305d\u306e\u4ee3\u91d1\u3092\u76f8\u7d9a\u4eba\u3067\u5206\u3051\u308b\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u3067\u3059\u3002\u8aad\u307f\u65b9\u306f\u300c\u304b\u3093\u304b\u3076\u3093\u304b\u3064\u300d\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;\">\u4ee3\u511f\u5206\u5272\u3068\u306e\u9055\u3044<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u4ee3\u511f\u5206\u5272\u306f<strong>\u8ab0\u304b\u304c\u73fe\u7269\u3092\u53d6\u5f97\u3057\u3066\u81ea\u8179\u3067\u4ee3\u511f\u91d1\u3092\u6255\u3046<\/strong>\u65b9\u6cd5\u3001\u63db\u4fa1\u5206\u5272\u306f<strong>\u58f2\u3063\u305f\u4ee3\u91d1\u3092\u5206\u3051\u308b<\/strong>\u65b9\u6cd5\u3067\u3059\u3002\u624b\u5143\u8cc7\u91d1\u304c\u306a\u304f\u3066\u3082\u3067\u304d\u308b\u306e\u304c\u63db\u4fa1\u5206\u5272\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;\">\u8d08\u4e0e\u7a0e<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u63db\u4fa1\u306e\u305f\u3081\u306b\u4ee3\u8868\u80051\u4eba\u306e\u540d\u7fa9\u3067\u76f8\u7d9a\u767b\u8a18\u3092\u3057\u3066\u3082\u3001<strong>\u4fbf\u5b9c\u4e0a\u306e\u3082\u306e\u3067\u4ee3\u91d1\u304c\u5b9f\u969b\u306b\u5206\u914d\u3055\u308c\u308b\u306a\u3089\u8d08\u4e0e\u7a0e\u306f\u554f\u984c\u306b\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/13\/01.htm\">\u56fd\u7a0e\u5e81<\/a>\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;\">\u8b72\u6e21\u6240\u5f97\u7a0e<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u58f2\u3063\u305f\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u305d\u308c\u305e\u308c\u81ea\u5206\u306e\u53d6\u5f97\u5272\u5408\u306b\u5fdc\u3058\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u307e\u3059\u3002<strong>\u4ee3\u8868\u80051\u4eba\u304c\u307e\u3068\u3081\u3066\u6255\u3046\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\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;\">\u7a0e\u7387<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u65e5\u304b\u3089\u6240\u6709\u671f\u9593\u3092\u901a\u7b97\u3059\u308b\u305f\u3081\u3001<strong>\u591a\u304f\u306f\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff08\u6240\u5f97\u7a0e15\uff05\uff0b\u4f4f\u6c11\u7a0e5\uff05\uff09<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3208.htm\">\u56fd\u7a0e\u5e81<\/a>\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;\">\u4f7f\u3048\u308b\u7279\u4f8b<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u7a7a\u304d\u5bb6\u7279\u4f8b\uff08\u6700\u9ad83,000\u4e07\u5186\u63a7\u9664\uff09\u3068\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057<strong>\u3053\u306e2\u3064\u306f\u4f75\u7528\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/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;\">\u5354\u8b70\u66f8<\/div>\n    <div style=\"flex:1 1 auto;min-width:0;font-size:14px;line-height:1.7;\">\u300c\u63db\u4fa1\u5206\u5272\u3067\u3042\u308b\u300d\u3053\u3068\u3068\u300c\u4ee3\u91d1\u306e\u5206\u914d\u5272\u5408\u300d\u3092\u5fc5\u305a\u66f8\u304d\u307e\u3059\u3002\u66f8\u304d\u5fd8\u308c\u308b\u3068\u8d08\u4e0e\u7a0e\u3092\u6307\u6458\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n  <\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u3082\u306e\u306e\u3001\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u3066\u8ab0\u3082\u4f4f\u307e\u306a\u3044\u3002\u305d\u3093\u306a\u3068\u304d\u306b\u4f7f\u3046\u306e\u304c\u63db\u4fa1\u5206\u5272\u3067\u3059\u3002\u58f2\u3063\u3066\u73fe\u91d1\u306b\u3057\u3066\u304b\u3089\u5206\u3051\u308c\u3070\u30011\u5186\u5358\u4f4d\u307e\u3067\u516c\u5e73\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001<strong>\u767b\u8a18\u306e\u540d\u7fa9\u3092\u3069\u3046\u3059\u308b\u304b\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u8ab0\u304c\u6255\u3046\u304b\u3001\u3069\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u304b<\/strong>\u3067\u7d50\u679c\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3068\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3067\u78ba\u8a8d\u3067\u304d\u308b\u5185\u5bb9\u306b\u7d5e\u3063\u3066\u3001\u5b9f\u52d9\u306e\u5224\u65ad\u3069\u3053\u308d\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u63db\u4fa1\u5206\u5272\u3068\u306f\u4f55\u304b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u63db\u4fa1\u5206\u5272\u3068\u306f\u3001\u907a\u7523\u3092\u58f2\u5374\u3057\u3066\u73fe\u91d1\u306b\u63db\u3048\u3001\u305d\u306e\u4ee3\u91d1\u3092\u76f8\u7d9a\u4eba\u3067\u5206\u3051\u308b\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u3067\u3059\u3002\u8aad\u307f\u65b9\u306f\u300c\u304b\u3093\u304b\u3076\u3093\u304b\u3064\u300d\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u907a\u7523\u5206\u5272\u306b\u306f\u6b21\u306e4\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u65b9\u6cd5<\/th><th>\u5206\u3051\u65b9<\/th><\/tr><\/thead><tbody><tr><td>\u73fe\u7269\u5206\u5272<\/td><td>\u81ea\u5b85\u306f\u9577\u7537\u3001\u9810\u91d1\u306f\u9577\u5973\u3001\u3068\u3044\u3046\u3088\u3046\u306b\u8ca1\u7523\u305d\u306e\u3082\u306e\u3092\u5206\u3051\u308b<\/td><\/tr><tr><td>\u63db\u4fa1\u5206\u5272<\/td><td>\u907a\u7523\u3092\u58f2\u5374\u3057\u3066\u3001\u305d\u306e\u4ee3\u91d1\u3092\u5206\u3051\u308b<\/td><\/tr><tr><td>\u4ee3\u511f\u5206\u5272<\/td><td>1\u4eba\u304c\u73fe\u7269\u3092\u53d6\u5f97\u3057\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u4ee3\u511f\u91d1\u3092\u6255\u3046<\/td><\/tr><tr><td>\u5171\u6709\u5206\u5272<\/td><td>\u8907\u6570\u4eba\u306e\u5171\u6709\u540d\u7fa9\u306e\u307e\u307e\u6301\u3061\u7d9a\u3051\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u63db\u4fa1\u5206\u5272\u304c\u5411\u3044\u3066\u3044\u308b\u306e\u306f\u3001\u5206\u3051\u306b\u304f\u3044\u8ca1\u7523\u304c\u907a\u7523\u306e\u4e2d\u5fc3\u3092\u5360\u3081\u3066\u3044\u3066\u3001\u8ab0\u3082\u305d\u308c\u3092\u4f7f\u3046\u4e88\u5b9a\u304c\u306a\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/strong> \u5178\u578b\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u5168\u54e1\u6301\u3061\u5bb6\u3092\u6301\u3063\u3066\u3044\u3066\u3001\u8ab0\u3082\u5b9f\u5bb6\u306b\u4f4f\u307e\u306a\u3044\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2026\/10\/n3_body_baikyaku_2560.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u4ee3\u511f\u5206\u5272\u3068\u306e\u9055\u3044\u306f\u3069\u3053\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ee3\u511f\u5206\u5272\u306f\u81ea\u5206\u306e\u8ca1\u5e03\u304b\u3089\u4ee3\u511f\u91d1\u3092\u51fa\u3059\u65b9\u6cd5\u3001\u63db\u4fa1\u5206\u5272\u306f\u58f2\u308c\u305f\u4ee3\u91d1\u3092\u5206\u3051\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u6bd4\u8f03\u70b9<\/th><th>\u63db\u4fa1\u5206\u5272<\/th><th>\u4ee3\u511f\u5206\u5272<\/th><\/tr><\/thead><tbody><tr><td>\u73fe\u7269<\/td><td>\u58f2\u5374\u3057\u3066\u624b\u653e\u3059<\/td><td>1\u4eba\u304c\u53d6\u5f97\u3057\u3066\u6b8b\u308b<\/td><\/tr><tr><td>\u5fc5\u8981\u306a\u624b\u5143\u8cc7\u91d1<\/td><td>\u4e0d\u8981<\/td><td>\u4ee3\u511f\u91d1\u3092\u6255\u3046\u4eba\u306b\u5fc5\u8981<\/td><\/tr><tr><td>\u5206\u914d\u984d<\/td><td>\u58f2\u308c\u305f\u91d1\u984d\u3067\u6c7a\u307e\u308b<\/td><td>\u8a55\u4fa1\u984d\u3092\u3082\u3068\u306b\u6c7a\u3081\u308b<\/td><\/tr><tr><td>\u8b72\u6e21\u6240\u5f97\u7a0e<\/td><td>\u58f2\u3063\u305f\u76f8\u7d9a\u4eba\u306b\u767a\u751f<\/td><td>\u539f\u5247\u3068\u3057\u3066\u767a\u751f\u3057\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ee3\u511f\u5206\u5272\u306f\u3001\u4ee3\u511f\u91d1\u3092\u6255\u3046\u4eba\u306b\u307e\u3068\u307e\u3063\u305f\u8cc7\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong> \u305d\u306e\u8cc7\u91d1\u304c\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u4e0d\u52d5\u7523\u3092\u6b8b\u3059\u7406\u7531\u304c\u306a\u3044\u306a\u3089\u3001\u63db\u4fa1\u5206\u5272\u306e\u307b\u3046\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u4ee3\u511f\u5206\u5272\u3067\u306f\u3001\u73fe\u7269\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u4ea4\u4ed8\u3057\u305f\u4ee3\u511f\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3057\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4173.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5171\u6709\u5206\u5272\u3068\u4f55\u304c\u9055\u3046\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5171\u6709\u5206\u5272\u306f\u6301\u3061\u7d9a\u3051\u308b\u3001\u63db\u4fa1\u5206\u5272\u306f\u58f2\u3063\u3066\u7d42\u308f\u3089\u305b\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5171\u6709\u306e\u307e\u307e\u6301\u3061\u7d9a\u3051\u308b\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u3001\u4fee\u7e55\u306e\u5408\u610f\u3001\u6b21\u306e\u76f8\u7d9a\u3067\u306e\u6301\u5206\u306e\u7d30\u5206\u5316\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u5148\u9001\u308a\u306b\u306a\u308a\u307e\u3059\u3002<strong>\u63db\u4fa1\u5206\u5272\u306f\u3001\u305d\u306e\u5834\u3067\u7cbe\u7b97\u3057\u3066\u95a2\u4fc2\u3092\u6e05\u7b97\u3067\u304d\u308b<\/strong>\u306e\u304c\u5229\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u63db\u4fa1\u5206\u5272\u306e\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u516c\u5e73\u306b\u5206\u3051\u3089\u308c\u308b\u3053\u3068\u3001\u624b\u5143\u8cc7\u91d1\u304c\u306a\u304f\u3066\u3082\u3067\u304d\u308b\u3053\u3068\u3001\u7dad\u6301\u8cbb\u304b\u3089\u89e3\u653e\u3055\u308c\u308b\u3053\u3068\u306e3\u3064\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1\u5186\u5358\u4f4d\u3067\u516c\u5e73\u306b\u5206\u3051\u3089\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u5374\u4ee3\u91d1\u306f\u73fe\u91d1\u306a\u306e\u3067\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u304d\u308c\u3044\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u3092\u8a55\u4fa1\u984d\u3067\u5206\u3051\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u8def\u7dda\u4fa1\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u30fb\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u67fb\u5b9a\u984d\u306e\u3069\u308c\u3092\u4f7f\u3046\u304b\u3067\u91d1\u984d\u304c\u5909\u308f\u308a\u3001\u3082\u3081\u308b\u539f\u56e0\u306b\u306a\u308a\u307e\u3059\u3002\u63db\u4fa1\u5206\u5272\u306a\u3089<strong>\u5b9f\u969b\u306b\u58f2\u308c\u305f\u91d1\u984d\u3068\u3044\u3046\u52d5\u304b\u3057\u3088\u3046\u306e\u306a\u3044\u6570\u5b57<\/strong>\u304c\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u624b\u5143\u8cc7\u91d1\u304c\u3044\u3089\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ee3\u511f\u5206\u5272\u3068\u9055\u3044\u3001\u8ab0\u304b\u304c\u304a\u91d1\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u58f2\u5374\u4ee3\u91d1\u304b\u3089\u305d\u306e\u307e\u307e\u5206\u914d\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7dad\u6301\u8cbb\u3068\u7ba1\u7406\u306e\u8ca0\u62c5\u304c\u306a\u304f\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a7a\u304d\u5bb6\u3092\u6301\u3061\u7d9a\u3051\u308b\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u706b\u707d\u4fdd\u967a\u6599\u3001\u8349\u5208\u308a\u3084\u901a\u98a8\u306a\u3069\u306e\u7ba1\u7406\u304c\u7d9a\u304d\u307e\u3059\u3002<\/strong> \u58f2\u5374\u3059\u308c\u3070\u3053\u308c\u3089\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u9060\u65b9\u306b\u4f4f\u3093\u3067\u3044\u308b\u76f8\u7d9a\u4eba\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a\u5dee\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3092\u3064\u304f\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u7d9a\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u73fe\u91d1\u4e00\u62ec\u7d0d\u4ed8\u3067\u3059\u3002<\/strong> \u907a\u7523\u306e\u5927\u534a\u304c\u4e0d\u52d5\u7523\u3060\u3068\u7d0d\u7a0e\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u63db\u4fa1\u5206\u5272\u306a\u3089\u58f2\u5374\u4ee3\u91d1\u3092\u7d0d\u7a0e\u306b\u5145\u3066\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\uff08\u901a\u5e38\u306f\u6b7b\u4ea1\u306e\u65e5\uff09\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u306b\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u4e0d\u52d5\u7523\u304c\u671f\u9650\u307e\u3067\u306b\u58f2\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u65e9\u3081\u306b\u52d5\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u63db\u4fa1\u5206\u5272\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8ca1\u7523\u304c\u6b8b\u3089\u306a\u3044\u3053\u3068\u3001\u58f2\u5374\u306b\u6642\u9593\u3068\u8cbb\u7528\u304c\u304b\u304b\u308b\u3053\u3068\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ca1\u7523\u305d\u306e\u3082\u306e\u306f\u624b\u653e\u3059\u3053\u3068\u306b\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u601d\u3044\u5165\u308c\u306e\u3042\u308b\u5b9f\u5bb6\u3067\u3082\u3001\u58f2\u5374\u3059\u308c\u3070\u4ed6\u4eba\u306e\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/strong> \u3042\u3068\u304b\u3089\u300c\u3084\u306f\u308a\u6b8b\u3057\u3066\u304a\u3051\u3070\u3088\u304b\u3063\u305f\u300d\u3068\u601d\u3063\u3066\u3082\u623b\u305b\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4eba\u306e1\u4eba\u3067\u3082\u6b8b\u3057\u305f\u3044\u610f\u5411\u304c\u3042\u308b\u306a\u3089\u3001\u4ee3\u511f\u5206\u5272\u3092\u691c\u8a0e\u3059\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u308c\u308b\u307e\u3067\u5206\u914d\u3067\u304d\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8cb7\u3044\u624b\u304c\u898b\u3064\u304b\u3089\u306a\u3051\u308c\u3070\u3001\u5206\u914d\u306f\u59cb\u307e\u308a\u307e\u305b\u3093\u3002<\/strong> \u7acb\u5730\u3084\u7bc9\u5e74\u6570\u306b\u3088\u3063\u3066\u306f1\u5e74\u4ee5\u4e0a\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3092\u58f2\u5374\u4ee3\u91d1\u306b\u983c\u308b\u8a08\u753b\u306f\u3001\u671f\u9650\u3068\u306e\u52dd\u8ca0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u5374\u8cbb\u7528\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u5374\u306b\u306f\u6b21\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8cbb\u76ee<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u4ef2\u4ecb\u624b\u6570\u6599<\/td><td>\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u652f\u6255\u3046<\/td><\/tr><tr><td>\u5370\u7d19\u7a0e<\/td><td>\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8cbc\u308b<\/td><\/tr><tr><td>\u767b\u9332\u514d\u8a31\u7a0e<\/td><td>\u76f8\u7d9a\u767b\u8a18\u306b\u5fc5\u8981<\/td><\/tr><tr><td>\u6e2c\u91cf\u8cbb\u30fb\u89e3\u4f53\u8cbb<\/td><td>\u5fc5\u8981\u306b\u5fdc\u3058\u3066<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u6e2c\u91cf\u8cbb\u3001\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u4ee3\u3001\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3066\u571f\u5730\u3092\u58f2\u308b\u3068\u304d\u306e\u53d6\u58ca\u3057\u8cbb\u7528\u306a\u3069\u306f\u300c\u8b72\u6e21\u8cbb\u7528\u300d\u3068\u3057\u3066\u58f2\u5374\u4ee3\u91d1\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u624b\u53d6\u308a\u306f\u58f2\u5374\u4fa1\u683c\u305d\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u5374\u76ca\u304c\u51fa\u308c\u3070\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong> \u3053\u308c\u304c\u63db\u4fa1\u5206\u5272\u306e\u6700\u5927\u306e\u6ce8\u610f\u70b9\u3067\u3001\u6b21\u306e\u7ae0\u3067\u8a73\u3057\u304f\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u63db\u4fa1\u5206\u5272\u306e\u624b\u9806\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u907a\u7523\u5206\u5272\u5354\u8b70 \u2192 \u76f8\u7d9a\u767b\u8a18 \u2192 \u58f2\u5374 \u2192 \u4ee3\u91d1\u306e\u5206\u914d \u2192 \u78ba\u5b9a\u7533\u544a\u3001\u306e\u9806\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:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 01<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u76f8\u7d9a\u4eba\u3068\u907a\u7523\u3092\u78ba\u5b9a\u3059\u308b\uff08\u6238\u7c4d\u53ce\u96c6\u30fb\u8ca1\u7523\u8abf\u67fb\uff09<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:10px;font-size:18px;line-height:1\">\u25bc<\/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:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 02<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u63db\u4fa1\u5206\u5272\u306b\u5408\u610f\u3057\u3001\u5354\u8b70\u66f8\u3092\u4f5c\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:10px;font-size:18px;line-height:1\">\u25bc<\/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:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 03<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u76f8\u7d9a\u767b\u8a18\u3092\u3059\u308b\uff08\u5171\u6709\u540d\u7fa9\u307e\u305f\u306f\u4ee3\u8868\u8005\u540d\u7fa9\uff09<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:10px;font-size:18px;line-height:1\">\u25bc<\/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:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 04<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u4f9d\u983c\u3057\u3066\u58f2\u5374\u3059\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:10px;font-size:18px;line-height:1\">\u25bc<\/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:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 05<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u58f2\u5374\u4ee3\u91d1\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u5206\u914d\u3059\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:10px;font-size:18px;line-height:1\">\u25bc<\/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:16px;padding-right:20px;padding-bottom:16px;padding-left:20px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-8e5f7a2f wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#549d70;margin-top:0;margin-bottom:4px;font-size:12px;line-height:1.4\"><strong>STEP 06<\/strong><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#1a1a1a;margin-top:0;margin-bottom:0;font-size:17px;line-height:1.5\"><strong>\u7fcc\u5e74\u306b\u5404\u81ea\u304c\u8b72\u6e21\u6240\u5f97\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u624b\u98062\u3092\u98db\u3070\u3057\u3066\u58f2\u5374\u3092\u9032\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong> \u767b\u8a18\u540d\u7fa9\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u307e\u307e\u3067\u306f\u58f2\u5374\u3067\u304d\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u7d9a\u767b\u8a18\u306f\u7fa9\u52d9\u306b\u306a\u3063\u3066\u3044\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u7d9a\u767b\u8a18\u306f\u3001\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u7533\u8acb\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u63db\u4fa1\u5206\u5272\u306e\u5834\u5408\u3082\u540c\u3058\u3067\u3001\u58f2\u308b\u3064\u3082\u308a\u3067\u3082\u767b\u8a18\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u306e\u306b\u76f8\u7d9a\u767b\u8a18\u3092\u3057\u306a\u3044\u5834\u5408\u3001<strong>10\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\">\u6cd5\u52d9\u7701<\/a>\uff09\u3002\u3055\u3089\u306b\u3001\u907a\u7523\u5206\u5272\u306b\u3088\u3063\u3066\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001<strong>\u907a\u7523\u5206\u5272\u306e\u65e5\u304b\u30893\u5e74\u4ee5\u5185<\/strong>\u306b\u305d\u306e\u7d50\u679c\u306b\u57fa\u3065\u304f\u767b\u8a18\u3092\u3057\u306a\u3044\u3068\u3001\u3053\u308c\u3082\u904e\u6599\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\">\u6cd5\u52d9\u7701<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u767b\u8a18\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u4e0d\u52d5\u7523\u306e\u4fa1\u984d\u306e<strong>1,000\u5206\u306e4\uff080.4\uff05\uff09<\/strong>\u3067\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u8a55\u4fa1\u984d2,000\u4e07\u5186\u306e\u4e0d\u52d5\u7523\u306a\u30898\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5171\u6709\u540d\u7fa9\u3068\u4ee3\u8868\u8005\u540d\u7fa9\u3001\u3069\u3061\u3089\u3067\u767b\u8a18\u3059\u308b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3069\u3061\u3089\u3067\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u624b\u7d9a\u304d\u306e\u624b\u9593\u3068\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u767b\u8a18\u306e\u65b9\u6cd5<\/th><th>\u5229\u70b9<\/th><th>\u6ce8\u610f\u70b9<\/th><\/tr><\/thead><tbody><tr><td>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5171\u6709\u540d\u7fa9<\/td><td>\u8d08\u4e0e\u7a0e\u306e\u7591\u3044\u304c\u751f\u3058\u306b\u304f\u3044<\/td><td>\u58f2\u8cb7\u5951\u7d04\u3084\u6c7a\u6e08\u306b\u5168\u54e1\u306e\u95a2\u4e0e\u304c\u5fc5\u8981<\/td><\/tr><tr><td>\u4ee3\u8868\u80051\u4eba\u306e\u5358\u72ec\u540d\u7fa9<\/td><td>\u624b\u7d9a\u304d\u304c1\u4eba\u3067\u9032\u3081\u3089\u308c\u308b<\/td><td>\u5354\u8b70\u66f8\u306b\u63db\u4fa1\u5206\u5272\u3067\u3042\u308b\u65e8\u306e\u8a18\u8f09\u304c\u5fc5\u9808<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u9060\u65b9\u306b\u4f4f\u3080\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u3001\u9ad8\u9f62\u3067\u5916\u51fa\u304c\u96e3\u3057\u3044\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u4ee3\u8868\u8005\u540d\u7fa9\u306e\u307b\u3046\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/strong> \u305f\u3060\u3057\u3001\u6b21\u306e\u7ae0\u306e\u8a18\u8f09\u3092\u5354\u8b70\u66f8\u306b\u5fc5\u305a\u5165\u308c\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ee3\u8868\u8005\u540d\u7fa9\u306b\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u5358\u306b\u63db\u4fa1\u306e\u305f\u3081\u306e\u4fbf\u5b9c\u300d\u3067\u3042\u308a\u3001\u4ee3\u91d1\u304c\u5b9f\u969b\u306b\u5206\u914d\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u306f\u554f\u984c\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong> \u3053\u308c\u306f\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3067\u660e\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c\u907a\u7523\u306e\u63db\u4fa1\u5206\u5272\u306e\u305f\u3081\u306e\u76f8\u7d9a\u767b\u8a18\u3068\u8d08\u4e0e\u7a0e\u300d\u306f\u3001\u63db\u4fa1\u306e\u90fd\u5408\u4e0a\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u3046\u30611\u4eba\u306e\u540d\u7fa9\u306b\u76f8\u7d9a\u767b\u8a18\u3092\u3057\u305f\u3046\u3048\u3067\u63db\u4fa1\u3057\u3001\u305d\u306e\u5f8c\u306b\u63db\u4fa1\u4ee3\u91d1\u3092\u5206\u914d\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u56de\u7b54\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/13\/01.htm\">\u56fd\u7a0e\u5e81\u300c\u907a\u7523\u306e\u63db\u4fa1\u5206\u5272\u306e\u305f\u3081\u306e\u76f8\u7d9a\u767b\u8a18\u3068\u8d08\u4e0e\u7a0e\u300d<\/a>\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u300c\u4fbf\u5b9c\u306e\u3082\u306e\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u66f8\u9762\u3067\u793a\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3053\u306e\u56de\u7b54\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u4fbf\u5b9c\u306e\u3082\u306e\u300d\u3067\u3042\u308b\u3053\u3068\u3068\u300c\u5b9f\u969b\u306b\u5206\u914d\u3055\u308c\u308b\u300d\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u88cf\u3092\u8fd4\u3059\u3068\u3001<strong>\u5354\u8b70\u66f8\u306b\u4f55\u3082\u66f8\u304b\u305a\u306b\u4ee3\u8868\u8005\u540d\u7fa9\u306b\u3057\u3066\u3001\u3042\u3068\u304b\u3089\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u304a\u91d1\u3092\u6e21\u3059\u3068\u3001\u4ee3\u8868\u8005\u304b\u3089\u306e\u8d08\u4e0e\u3068\u898b\u3089\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u9632\u3050\u306b\u306f\u6b21\u306e2\u3064\u3092\u5354\u8b70\u66f8\u306b\u660e\u8a18\u3057\u307e\u3059\u3002<\/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\u63db\u4fa1\u5206\u5272\u306e\u305f\u3081\u306e\u4fbf\u5b9c\u4e0a\u306e\u767b\u8a18\u3067\u3042\u308b\u3053\u3068<\/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\u58f2\u5374\u4ee3\u91d1\u3092\u8ab0\u306b\u3069\u306e\u5272\u5408\u3067\u5206\u914d\u3059\u308b\u304b<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5206\u914d\u306f\u300c\u5b9f\u969b\u306b\u300d\u884c\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56de\u7b54\u306f\u300c\u5b9f\u969b\u306b\u5206\u914d\u3055\u308c\u308b\u5834\u5408\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/strong> \u5354\u8b70\u66f8\u306b\u66f8\u3044\u3066\u3042\u3063\u3066\u3082\u3001\u4ee3\u8868\u8005\u306e\u53e3\u5ea7\u306b\u5165\u308c\u305f\u307e\u307e\u5206\u914d\u3057\u306a\u3051\u308c\u3070\u3001\u3053\u306e\u524d\u63d0\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002\u58f2\u5374\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u5404\u76f8\u7d9a\u4eba\u306e\u53e3\u5ea7\u3078\u9001\u91d1\u3057\u3001\u632f\u8fbc\u8a18\u9332\u3092\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306f\u3069\u3046\u66f8\u304f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u63db\u4fa1\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u300d\u300c\u58f2\u5374\u3057\u3066\u4ee3\u91d1\u3092\u5206\u914d\u3059\u308b\u3053\u3068\u300d\u300c\u5206\u914d\u306e\u5272\u5408\u300d\u300c\u8cbb\u7528\u306e\u8ca0\u62c5\u300d\u3092\u66f8\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5171\u6709\u540d\u7fa9\u3067\u767b\u8a18\u3059\u308b\u5834\u5408\u306e\u8a18\u8f09\u4f8b<\/h3>\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:16px;padding-right:18px;padding-bottom:16px;padding-left:18px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-817fd550 wp-block-group-is-layout-constrained\">\n<pre class=\"wp-block-preformatted\" style=\"font-family:'BIZ UDGothic','Osaka-Mono','Noto Sans Mono CJK JP','MS Gothic',monospace;font-size:14px;line-height:1.9;white-space:pre;overflow-x:auto;background:transparent;border:0;padding:0;margin:0;\">\u7b2c1\u6761\u3000\u76f8\u7d9a\u4eba \u7532\u91ce\u4e00\u90ce\u3001\u7532\u91ce\u82b1\u5b50\u53ca\u3073\u7532\u91ce\u6b21\u90ce\u306f\u3001\n\u3000\u3000\u3000 \u4e0b\u8a18\u4e0d\u52d5\u7523\u3092\u54043\u5206\u306e1\u306e\u5272\u5408\u3067\u5171\u540c\u3057\u3066\u76f8\u7d9a\u3059\u308b\u3002\n\n\u3000\u3000\u3000\u3010\u4e0d\u52d5\u7523\u306e\u8868\u793a\u3011\n\u3000\u3000\u3000\u3000\u6240\u3000\u3000\u5728\u3000\u3000\u25cb\u25cb\u5e02\u25cb\u25cb\u753a\u4e00\u4e01\u76ee\n\u3000\u3000\u3000\u3000\u5730\u3000\u3000\u756a\u3000\u3000\u25cb\u756a\u25cb\n\u3000\u3000\u3000\u3000\u5730\u3000\u3000\u76ee\u3000\u3000\u5b85\u5730\n\u3000\u3000\u3000\u3000\u5730\u3000\u3000\u7a4d\u3000\u3000\u25cb\u25cb\u25cb.\u25cb\u25cb\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\n\n\u7b2c2\u6761\u3000\u76f8\u7d9a\u4eba\u3089\u306f\u3001\u524d\u6761\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3001\n\u3000\u3000\u3000 \u58f2\u5374\u4ee3\u91d1\u304b\u3089\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u767b\u8a18\u8cbb\u7528\u3001\u6e2c\u91cf\u8cbb\u305d\u306e\u4ed6\n\u3000\u3000\u3000 \u58f2\u5374\u306b\u8981\u3059\u308b\u4e00\u5207\u306e\u8cbb\u7528\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u3001\n\u3000\u3000\u3000 \u54043\u5206\u306e1\u306e\u5272\u5408\u3067\u53d6\u5f97\u3059\u308b\u3002<\/pre>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u4ee3\u8868\u80051\u4eba\u306e\u540d\u7fa9\u3067\u767b\u8a18\u3059\u308b\u5834\u5408\u306e\u8a18\u8f09\u4f8b<\/h3>\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:16px;padding-right:18px;padding-bottom:16px;padding-left:18px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-817fd550 wp-block-group-is-layout-constrained\">\n<pre class=\"wp-block-preformatted\" style=\"font-family:'BIZ UDGothic','Osaka-Mono','Noto Sans Mono CJK JP','MS Gothic',monospace;font-size:14px;line-height:1.9;white-space:pre;overflow-x:auto;background:transparent;border:0;padding:0;margin:0;\">\u7b2c1\u6761\u3000\u4e0b\u8a18\u4e0d\u52d5\u7523\u306f\u3001\u63db\u4fa1\u5206\u5272\u306e\u305f\u3081\u3001\n\u3000\u3000\u3000 \u4fbf\u5b9c\u4e0a \u76f8\u7d9a\u4eba \u7532\u91ce\u4e00\u90ce\u304c\u53d6\u5f97\u3057\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u3046\u3002\n\n\u3000\u3000\u3000\u3010\u4e0d\u52d5\u7523\u306e\u8868\u793a\u3011\n\u3000\u3000\u3000\u3000\u6240\u3000\u3000\u5728\u3000\u3000\u25cb\u25cb\u5e02\u25cb\u25cb\u753a\u4e00\u4e01\u76ee\n\u3000\u3000\u3000\u3000\u5730\u3000\u3000\u756a\u3000\u3000\u25cb\u756a\u25cb\n\u3000\u3000\u3000\u3000\u5730\u3000\u3000\u76ee\u3000\u3000\u5b85\u5730\n\u3000\u3000\u3000\u3000\u5730\u3000\u3000\u7a4d\u3000\u3000\u25cb\u25cb\u25cb.\u25cb\u25cb\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\n\n\u7b2c2\u6761\u3000\u76f8\u7d9a\u4eba \u7532\u91ce\u4e00\u90ce\u306f\u3001\u524d\u6761\u306e\u4e0d\u52d5\u7523\u3092\u901f\u3084\u304b\u306b\u58f2\u5374\u3057\u3001\n\u3000\u3000\u3000 \u58f2\u5374\u4ee3\u91d1\u304b\u3089\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u767b\u8a18\u8cbb\u7528\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u305d\u306e\u4ed6\n\u3000\u3000\u3000 \u58f2\u5374\u306b\u8981\u3059\u308b\u4e00\u5207\u306e\u8cbb\u7528\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u3001\n\u3000\u3000\u3000 \u7532\u91ce\u4e00\u90ce\u3001\u7532\u91ce\u82b1\u5b50\u3001\u7532\u91ce\u6b21\u90ce\u306e\u5404\u4eba\u304c\n\u3000\u3000\u3000 3\u5206\u306e1\u305a\u3064\u53d6\u5f97\u3059\u308b\u3082\u306e\u3068\u3057\u3001\n\u3000\u3000\u3000 \u58f2\u5374\u5f8c\u901f\u3084\u304b\u306b\u5404\u4eba\u306b\u5206\u914d\u3059\u308b\u3002<\/pre>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u63db\u4fa1\u5206\u5272\u306e\u305f\u3081\u300d\u300c\u4fbf\u5b9c\u4e0a\u300d\u3068\u3044\u3046\u6587\u8a00\u3092\u5165\u308c\u308b\u3053\u3068\u304c\u8981\u70b9\u3067\u3059\u3002<\/strong> \u3053\u308c\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u4ee3\u8868\u8005\u3078\u306e\u8ca1\u7523\u79fb\u8ee2\u304c\u6700\u7d42\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u793a\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u66f8\u3044\u3066\u304a\u304f\u3068\u5f8c\u3067\u3082\u3081\u306a\u3044\u9805\u76ee<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6700\u4f4e\u58f2\u5374\u4fa1\u683c\u3068\u671f\u9650\u3092\u6c7a\u3081\u3066\u304a\u304f\u3068\u3001\u610f\u898b\u306e\u98df\u3044\u9055\u3044\u3092\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\">\u30fb\u58f2\u5374\u306e\u6700\u4f4e\u4fa1\u683c\uff08\u3053\u306e\u91d1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u518d\u5354\u8b70\u3059\u308b\uff09<\/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\u58f2\u5374\u6d3b\u52d5\u306e\u671f\u9650\uff08\u25cb\u5e74\u25cb\u6708\u307e\u3067\u306b\u58f2\u308c\u306a\u3044\u5834\u5408\u306f\u518d\u5354\u8b70\u3059\u308b\uff09<\/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\u58f2\u5374\u3092\u62c5\u5f53\u3059\u308b\u76f8\u7d9a\u4eba\u3068\u3001\u305d\u306e\u6a29\u9650\u306e\u7bc4\u56f2<\/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\u8cbb\u7528\u3092\u3044\u3063\u305f\u3093\u7acb\u3066\u66ff\u3048\u308b\u4eba\u3068\u3001\u7cbe\u7b97\u65b9\u6cd5<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5024\u4e0b\u3052\u306e\u5224\u65ad\u306f\u5fc5\u305a\u3082\u3081\u307e\u3059\u3002<\/strong> \u300c\u65e9\u304f\u58f2\u308a\u305f\u3044\u4eba\u300d\u3068\u300c\u5c11\u3057\u3067\u3082\u9ad8\u304f\u58f2\u308a\u305f\u3044\u4eba\u300d\u3067\u610f\u898b\u304c\u5272\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u8ab0\u304c\u3044\u304f\u3089\u6255\u3046\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u5374\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u305d\u308c\u305e\u308c\u81ea\u5206\u306e\u53d6\u5f97\u5272\u5408\u306b\u5fdc\u3058\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u4ee3\u8868\u80051\u4eba\u304c\u307e\u3068\u3081\u3066\u6255\u3046\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u767b\u8a18\u306e\u540d\u7fa9\u304c\u4ee3\u8868\u80051\u4eba\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u7a0e\u52d9\u4e0a\u306f\u5404\u76f8\u7d9a\u4eba\u304c\u58f2\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f97\u5272\u5408\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5354\u8b70\u66f8\u3067\u6c7a\u3081\u305f\u53d6\u5f97\u5272\u5408\u3067\u7533\u544a\u3057\u307e\u3059\u3002<\/strong> \u5272\u5408\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306f\u3001\u63db\u4fa1\u6642\u306b\u63db\u4fa1\u4ee3\u91d1\u306e\u53d6\u5f97\u5272\u5408\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3057\u3066\u3044\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/09\/01.htm\">\u56fd\u7a0e\u5e81\u300c\u672a\u5206\u5272\u907a\u7523\u3092\u63db\u4fa1\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u3068\u305d\u306e\u5f8c\u5206\u5272\u304c\u78ba\u5b9a\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u3001\u4fee\u6b63\u7533\u544a\u7b49\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u72b6\u6cc1<\/th><th>\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u5272\u5408<\/th><\/tr><\/thead><tbody><tr><td>\u7279\u5225\u306e\u4e8b\u60c5\u304c\u306a\u304f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u53d6\u5f97\u3059\u308b\u5834\u5408<\/td><td>\u6240\u6709\u5272\u5408\uff08\uff1d\u6cd5\u5b9a\u76f8\u7d9a\u5206\uff09<\/td><\/tr><tr><td>\u3042\u3089\u304b\u3058\u3081\u63db\u4fa1\u6642\u307e\u3067\u306b\u53d6\u5f97\u5272\u5408\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408<\/td><td>\u63db\u4fa1\u907a\u7523\u306e\u6240\u6709\u5272\u5408\uff08\uff1d\u4ee3\u91d1\u306e\u53d6\u5f97\u5272\u5408\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5354\u8b70\u66f8\u3067\u300c3\u5206\u306e1\u305a\u3064\u300d\u3068\u6c7a\u3081\u3066\u3044\u308c\u3070\u3001\u8b72\u6e21\u6240\u5f97\u30823\u5206\u306e1\u305a\u3064\u7533\u544a\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f97\u5272\u5408\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3089\u306a\u3044\u307e\u307e\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u7533\u544a\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306f\u3001\u907a\u7523\u5206\u5272\u5be9\u5224\u306b\u304a\u3051\u308b\u63db\u4fa1\u5206\u5272\u306e\u5834\u5408\u3084\u63db\u4fa1\u4ee3\u91d1\u3092\u907a\u7523\u5206\u5272\u306e\u5bfe\u8c61\u306b\u542b\u3081\u308b\u5408\u610f\u3092\u3059\u308b\u306a\u3069\u7279\u5225\u306e\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u63db\u4fa1\u5f8c\u306b\u4ee3\u91d1\u3092\u5206\u5272\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u8b72\u6e21\u6240\u5f97\u306f\u63db\u4fa1\u6642\u306b\u304a\u3051\u308b\u63db\u4fa1\u907a\u7523\u306e\u6240\u6709\u5272\u5408\uff08\uff1d\u6cd5\u5b9a\u76f8\u7d9a\u5206\uff09\u306b\u3088\u308a\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3001\u3068\u3057\u3066\u3044\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/09\/01.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001<strong>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u63db\u4fa1\u4ee3\u91d1\u304c\u5206\u5272\u3055\u308c\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u5168\u54e1\u304c\u53d6\u5f97\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7533\u544a\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/09\/01.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3042\u3068\u304b\u3089\u5206\u3051\u65b9\u304c\u5909\u308f\u3063\u3066\u3082\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u3067\u304d\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3053\u3053\u306f\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u70b9\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u4ee3\u91d1\u306e\u5206\u5272\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001<strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u3088\u308a\u7533\u544a\u3057\u305f\u5f8c\u306b\u305d\u306e\u4ee3\u91d1\u304c\u5206\u5272\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u3088\u308b\u8b72\u6e21\u306b\u7570\u52d5\u304c\u751f\u3058\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u7b49\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/strong>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/09\/01.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u3001<strong>\u5206\u3051\u65b9\u3092\u6c7a\u3081\u308b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u5f8c\u304b\u3089\u5909\u3048\u3066\u3082\u7a0e\u91d1\u306f\u623b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u3063\u305f\u91d1\u984d\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a08\u7b97\u5f0f<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u8b72\u6e21\u6240\u5f97<\/td><td>\u8b72\u6e21\u4fa1\u984d \u2212\uff08\u53d6\u5f97\u8cbb \uff0b \u8b72\u6e21\u8cbb\u7528\uff09<\/td><\/tr><tr><td>\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97<\/td><td>\u8b72\u6e21\u6240\u5f97 \u2212 \u7279\u5225\u63a7\u9664\u984d<\/td><\/tr><tr><td>\u7a0e\u984d<\/td><td>\u8ab2\u7a0e\u8b72\u6e21\u6240\u5f97 \u00d7 \u7a0e\u7387<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f97\u8cbb\u3068\u306f\u3001\u58f2\u3063\u305f\u571f\u5730\u3084\u5efa\u7269\u3092\u8cb7\u3044\u5165\u308c\u305f\u3068\u304d\u306e\u8cfc\u5165\u4ee3\u91d1\u3084\u8cfc\u5165\u624b\u6570\u6599\u306a\u3069\u306b\u3001\u305d\u306e\u5f8c\u652f\u51fa\u3057\u305f\u6539\u826f\u8cbb\u30fb\u8a2d\u5099\u8cbb\u306a\u3069\u3092\u52a0\u3048\u305f\u5408\u8a08\u984d\u3067\u3059\u3002<strong>\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u306f\u6240\u6709\u671f\u9593\u4e2d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u76f8\u5f53\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306b\u7d0d\u3081\u305f<strong>\u767b\u9332\u514d\u8a31\u7a0e\uff08\u767b\u8a18\u8cbb\u7528\u3092\u542b\u3080\uff09\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3001\u5370\u7d19\u7a0e\u306f\u53d6\u5f97\u8cbb\u306b\u542b\u307e\u308c\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3252.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u76f8\u7d9a\u767b\u8a18\u3067\u304b\u304b\u3063\u305f\u767b\u9332\u514d\u8a31\u7a0e\u3092\u5fd8\u308c\u305a\u8a08\u4e0a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d\u306f5\uff05<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53e4\u3044\u5b9f\u5bb6\u3067\u306f\u8cfc\u5165\u6642\u306e\u5951\u7d04\u66f8\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u3084\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u304b\u3063\u305f\u308a\u3001\u5b9f\u969b\u306e\u53d6\u5f97\u8cbb\u304c\u8b72\u6e21\u4fa1\u984d\u306e5\uff05\u3088\u308a\u3082\u5c11\u306a\u3044\u3068\u304d\u306f\u3001<strong>\u8b72\u6e21\u4fa1\u984d\u306e5\uff05\u3092\u53d6\u5f97\u8cbb\uff08\u6982\u7b97\u53d6\u5f97\u8cbb\uff09\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u305f\u3060\u3057\u3053\u308c\u306f\u4e0d\u5229\u306a\u6271\u3044\u3067\u3059\u3002<\/strong> 3,000\u4e07\u5186\u3067\u58f2\u308c\u305f\u5834\u5408\u3001\u53d6\u5f97\u8cbb\u306f\u308f\u305a\u304b150\u4e07\u5186\u3068\u3055\u308c\u30012,850\u4e07\u5186\u8fd1\u304f\u304c\u8b72\u6e21\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<strong>\u58f2\u8cb7\u5951\u7d04\u66f8\u3001\u5f53\u6642\u306e\u9818\u53ce\u66f8\u3001\u901a\u5e33\u306e\u8a18\u9332\u306f\u3001\u5bb6\u306e\u4e2d\u3092\u5fb9\u5e95\u7684\u306b\u63a2\u3059\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u7387\u306f\u6240\u6709\u671f\u9593\u3067\u6c7a\u307e\u308b<\/h3>\n\n\n\n<figure class=\"wp-block-table enm-tw\"><table style=\"min-width:520px\"><thead><tr><th>\u533a\u5206<\/th><th>\u6240\u6709\u671f\u9593\uff08\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\uff09<\/th><th>\u7a0e\u7387<\/th><\/tr><\/thead><tbody><tr><td>\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>5\u5e74\u8d85<\/td><td>\u6240\u5f97\u7a0e15\uff05\uff0b\u4f4f\u6c11\u7a0e5\uff05<\/td><\/tr><tr><td>\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>5\u5e74\u4ee5\u4e0b<\/td><td>\u6240\u5f97\u7a0e30\uff05\uff0b\u4f4f\u6c11\u7a0e9\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3208.htm\">\u56fd\u7a0e\u5e81<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3211.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u65e5\u304b\u3089\u6240\u6709\u671f\u9593\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong> \u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u3084\u8d08\u4e0e\u8005\u306e\u53d6\u5f97\u3057\u305f\u65e5\u304b\u3089\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u89aa\u304c30\u5e74\u524d\u306b\u8cb7\u3063\u305f\u5bb6\u306a\u3089\u3001\u76f8\u7d9a\u76f4\u5f8c\u306b\u58f2\u3063\u3066\u3082\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3067\u3059\u3002<\/strong> \u300c\u76f8\u7d9a\u3057\u3066\u3059\u3050\u58f2\u3063\u305f\u304b\u3089\u77ed\u671f\u306730\uff05\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u5e73\u621025\u5e74\u304b\u3089\u4ee4\u548c29\u5e74\u307e\u3067\u306e\u5404\u5e74\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u6240\u5f97\u7a0e\u3068\u4f75\u305b\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u306f\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306b2.1\uff05\u306e\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3208.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a08\u7b97\u4f8b\uff1a3\u4eba\u30673,000\u4e07\u5186\u306e\u5b9f\u5bb6\u3092\u58f2\u3063\u305f\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6761\u4ef6\uff1a\u89aa\u304c40\u5e74\u524d\u306b\u53d6\u5f97\uff08\u53d6\u5f97\u8cbb\u4e0d\u660e\uff09\u3001\u58f2\u5374\u4ee3\u91d13,000\u4e07\u5186\u3001\u8b72\u6e21\u8cbb\u7528120\u4e07\u5186\u3001\u76f8\u7d9a\u4eba3\u4eba\u304c3\u5206\u306e1\u305a\u3064<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u91d1\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u8b72\u6e21\u4fa1\u984d<\/td><td>3,000\u4e07\u5186<\/td><\/tr><tr><td>\u6982\u7b97\u53d6\u5f97\u8cbb\uff085\uff05\uff09<\/td><td>150\u4e07\u5186<\/td><\/tr><tr><td>\u8b72\u6e21\u8cbb\u7528<\/td><td>120\u4e07\u5186<\/td><\/tr><tr><td>\u8b72\u6e21\u6240\u5f97<\/td><td>2,730\u4e07\u5186<\/td><\/tr><tr><td>1\u4eba\u3042\u305f\u308a\uff083\u5206\u306e1\uff09<\/td><td>910\u4e07\u5186<\/td><\/tr><tr><td>1\u4eba\u3042\u305f\u308a\u306e\u7a0e\u984d\uff0820\uff05\uff09<\/td><td>182\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7279\u4f8b\u3092\u4f7f\u308f\u306a\u3044\u5834\u5408\u30011\u4eba\u3042\u305f\u308a180\u4e07\u5186\u524d\u5f8c\u306e\u7a0e\u8ca0\u62c5\u306b\u306a\u308a\u307e\u3059\u3002<\/strong> \u6b21\u306e\u7ae0\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u624b\u53d6\u308a\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f7f\u3048\u308b\u7a0e\u91d1\u306e\u7279\u4f8b\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a7a\u304d\u5bb6\u7279\u4f8b\uff08\u6700\u9ad83,000\u4e07\u5186\u63a7\u9664\uff09\u3068\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a7a\u304d\u5bb6\u7279\u4f8b\uff083,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u7d9a\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3068\u305d\u306e\u6577\u5730\u3092\u58f2\u3063\u305f\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u3067\u304d\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3b\u306a\u8981\u4ef6\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8981\u4ef6<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u5efa\u7bc9\u6642\u671f<\/td><td>\u662d\u548c56\u5e745\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3053\u3068<\/td><\/tr><tr><td>\u5efa\u7269\u306e\u7a2e\u985e<\/td><td>\u533a\u5206\u6240\u6709\u5efa\u7269\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3067\u306a\u3044\u3053\u3068<\/td><\/tr><tr><td>\u540c\u5c45\u8005<\/td><td>\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u4eba\u304c\u3044\u306a\u304b\u3063\u305f\u3053\u3068<\/td><\/tr><tr><td>\u58f2\u5374\u671f\u9650<\/td><td>\u76f8\u7d9a\u958b\u59cb\u304c\u3042\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067<\/td><\/tr><tr><td>\u58f2\u5374\u4ee3\u91d1<\/td><td>1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/td><\/tr><tr><td>\u58f2\u5374\u5148<\/td><td>\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4eba\u3067\u306a\u3044\u3053\u3068<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u63a7\u9664\u984d\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u8b72\u6e21\u3067\u3001\u5bb6\u5c4b\u304a\u3088\u3073\u6577\u5730\u3092\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u6570\u304c3\u4eba\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306f2,000\u4e07\u5186\u307e\u3067\u3068\u306a\u308a\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u3053\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u306e\u306f<strong>\u5e73\u621028\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c9\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306e\u58f2\u5374<\/strong>\u3067\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0a\u306e\u8a08\u7b97\u4f8b\u3067\u76f8\u7d9a\u4eba3\u4eba\u304c\u3053\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u308c\u3070\u30011\u4eba\u3042\u305f\u308a910\u4e07\u5186\u306e\u8b72\u6e21\u6240\u5f97\u304b\u30892,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3001\u7a0e\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/strong> \u4f7f\u3048\u308b\u304b\u3069\u3046\u304b\u3067\u7d50\u679c\u304c180\u4e07\u5186\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u5374\u4ee3\u91d11\u5104\u5186\u306e\u5224\u5b9a\u306f\u5408\u7b97<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f1\u5104\u5186\u306e\u5224\u5b9a\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4f53\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u90e8\u5206\u3092\u5225\u9014\u5206\u5272\u3057\u3066\u58f2\u5374\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u58f2\u5374\u3057\u3066\u3044\u308b\u5834\u5408\u306e1\u5104\u5186\u5224\u5b9a\u306f\u3001<strong>\u5206\u5272\u3057\u3066\u58f2\u5374\u3057\u305f\u90e8\u5206\u3084\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u58f2\u5374\u3057\u305f\u90e8\u5206\u3082\u542b\u3081\u305f\u58f2\u5374\u4ee3\u91d1\u306b\u3088\u308a\u884c\u3044\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u3044\u3063\u305f\u3093\u7279\u4f8b\u3092\u53d7\u3051\u305f\u3042\u3068\u3067\u6b8b\u308a\u306e\u90e8\u5206\u3092\u58f2\u5374\u3057\u3066\u5408\u8a08\u984d\u304c1\u5104\u5186\u3092\u8d85\u3048\u305f\u3068\u304d\u306f\u3001<strong>\u305d\u306e\u58f2\u5374\u306e\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185\u306b\u4fee\u6b63\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981<\/strong>\u3067\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u305f\u4eba\u304c\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u4e00\u5b9a\u671f\u9593\u5185\u306b\u58f2\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u4e00\u5b9a\u91d1\u984d\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u4ef6\u306f\u6b21\u306e3\u3064\u3067\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/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\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u3067\u3042\u308b\u3053\u3068<\/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\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/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\u76f8\u7d9a\u958b\u59cb\u306e\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u4ee5\u5f8c3\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e7410\u304b\u6708\u4ee5\u5185\u300d\u3068\u899a\u3048\u3089\u308c\u3066\u3044\u308b\u671f\u9650\u3067\u3059\u3002<\/strong> \u63db\u4fa1\u5206\u5272\u3067\u58f2\u5374\u304c\u9577\u5f15\u304f\u3068\u3001\u3053\u306e\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a7a\u304d\u5bb6\u7279\u4f8b\u3068\u53d6\u5f97\u8cbb\u52a0\u7b97\u306f\u4f75\u7528\u3067\u304d\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3053\u3053\u304c\u5b9f\u52d9\u3067\u6700\u3082\u9593\u9055\u3048\u3084\u3059\u3044\u70b9\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a7a\u304d\u5bb6\u7279\u4f8b\u306e\u8981\u4ef6\u306b\u306f\u3001\u300c\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306b\u3064\u3044\u3066\u3001<strong>\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b<\/strong>\u3084\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306a\u3069<strong>\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<\/strong>\u300d\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3069\u3061\u3089\u304b\u6709\u5229\u306a\u307b\u3046\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u76f8\u7d9a\u7a0e\u3092\u591a\u304f\u7d0d\u3081\u3066\u3044\u308c\u3070\u53d6\u5f97\u8cbb\u52a0\u7b97\u3001\u76f8\u7d9a\u7a0e\u304c\u5c11\u306a\u3044\u304b\u7121\u7a0e\u306a\u3089\u7a7a\u304d\u5bb6\u7279\u4f8b\u304c\u6709\u5229\u306b\u306a\u308a\u3084\u3059\u3044\u3067\u3059\u304c\u3001\u91d1\u984d\u3092\u51fa\u3057\u3066\u6bd4\u3079\u3066\u304f\u3060\u3055\u3044\u3002\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u63db\u4fa1\u5206\u5272\u3067\u5931\u6557\u3057\u306a\u3044\u305f\u3081\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u671f\u9650\u3001\u540d\u7fa9\u3001\u5206\u914d\u306e3\u3064\u3092\u62bc\u3055\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u671f\u9650\u304c3\u3064\u3042\u308b<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u671f\u9650<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u4ee5\u5185<\/td><td>\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9<\/td><\/tr><tr><td>\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u304b\u6708<\/td><td>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8<\/td><\/tr><tr><td>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e7410\u304b\u6708<\/td><td>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u671f\u9650<\/td><\/tr><tr><td>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5<\/td><td>\u7a7a\u304d\u5bb6\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u671f\u9650<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u52d5\u7523\u306f\u3059\u3050\u306b\u306f\u58f2\u308c\u307e\u305b\u3093\u3002<\/strong> \u76f8\u7d9a\u304c\u59cb\u307e\u3063\u305f\u3089\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u4e26\u884c\u3057\u3066\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u306e\u76f8\u8ac7\u3092\u59cb\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u5374\u4ee3\u91d1\u3092\u4ee3\u8868\u8005\u306e\u53e3\u5ea7\u306b\u7f6e\u3044\u305f\u307e\u307e\u306b\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5354\u8b70\u66f8\u3069\u304a\u308a\u306b\u5206\u914d\u3057\u3066\u3053\u305d\u3001\u8d08\u4e0e\u7a0e\u304c\u554f\u984c\u306b\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u524d\u63d0\u304c\u6210\u308a\u7acb\u3061\u307e\u3059<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/13\/01.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u5165\u91d1\u3092\u78ba\u8a8d\u3057\u305f\u3089\u901f\u3084\u304b\u306b\u9001\u91d1\u3057\u3001\u8a18\u9332\u3092\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u5206\u914d\u524d\u306b\u78ba\u4fdd\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5206\u914d\u3057\u3066\u304b\u3089\u300c\u7a0e\u91d1\u304c\u8db3\u308a\u306a\u3044\u300d\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee3\u8868\u8005\u540d\u7fa9\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u4ee3\u8868\u8005\u306f\u81ea\u5206\u306e\u53d6\u5f97\u5206\u306b\u5bfe\u3059\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<strong>\u5206\u914d\u524d\u306b\u3001\u5404\u4eba\u306e\u7a0e\u984d\u306e\u898b\u8fbc\u307f\u3092\u8a08\u7b97\u3057\u3066\u5dee\u3057\u5f15\u3044\u3066\u304a\u304f<\/strong>\u304b\u3001\u7a0e\u984d\u5206\u3092\u5225\u306b\u78ba\u4fdd\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002\u5354\u8b70\u66f8\u306e\u7b2c2\u6761\u306b\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u3092\u63a7\u9664\u9805\u76ee\u3068\u3057\u3066\u66f8\u3044\u3066\u304a\u304f\u306e\u306f\u3001\u3053\u306e\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u907a\u8a00\u66f8\u3067\u63db\u4fa1\u5206\u5272\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u907a\u8a00\u3067\u300c\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u4ee3\u91d1\u3092\u25cb\u5bfe\u25cb\u3067\u5206\u3051\u308b\u300d\u3068\u5b9a\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/strong> \u3053\u306e\u5834\u5408\u3001\u907a\u8a00\u57f7\u884c\u8005\u3092\u6307\u5b9a\u3057\u3066\u304a\u304f\u3068\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3092\u96c6\u3081\u306a\u304f\u3066\u3082\u58f2\u5374\u624b\u7d9a\u304d\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u907a\u8a00\u306e\u5185\u5bb9\u3068\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u304c\u98df\u3044\u9055\u3046\u3068\u57f7\u884c\u304c\u6b62\u307e\u308a\u307e\u3059\u3002<strong>\u907a\u8a00\u3067\u63db\u4fa1\u5206\u5272\u3092\u6307\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3067\u4f5c\u6210\u3057\u3001\u907a\u8a00\u57f7\u884c\u8005\u3092\u5b9a\u3081\u3066\u304a\u304f\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/strong><\/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. \u63db\u4fa1\u5206\u5272\u306e\u8aad\u307f\u65b9\u306f\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u300c\u304b\u3093\u304b\u3076\u3093\u304b\u3064\u300d\u3067\u3059\u3002\u907a\u7523\u3092\u58f2\u5374\u3057\u3066\u73fe\u91d1\u306b\u63db\u3048\uff08\u63db\u4fa1\uff09\u3001\u305d\u306e\u4ee3\u91d1\u3092\u5206\u3051\u308b\uff08\u5206\u5272\uff09\u65b9\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u4ee3\u8868\u80051\u4eba\u306e\u540d\u7fa9\u3067\u767b\u8a18\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5358\u306b\u63db\u4fa1\u306e\u305f\u3081\u306e\u4fbf\u5b9c\u3067\u3042\u308a\u3001\u4ee3\u91d1\u304c\u5b9f\u969b\u306b\u5206\u914d\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u304c\u554f\u984c\u306b\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/13\/01.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u300c\u63db\u4fa1\u5206\u5272\u306e\u305f\u3081\u4fbf\u5b9c\u4e0a\u300d\u53d6\u5f97\u3059\u308b\u65e8\u3068\u5206\u914d\u5272\u5408\u3092\u660e\u8a18\u3057\u3001\u5b9f\u969b\u306b\u5206\u914d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u8ab0\u304c\u6255\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u58f2\u5374\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u305d\u308c\u305e\u308c\u81ea\u5206\u306e\u53d6\u5f97\u5272\u5408\u306b\u5fdc\u3058\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u63db\u4fa1\u6642\u307e\u3067\u306b\u53d6\u5f97\u5272\u5408\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u7533\u544a\u3057\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/09\/01.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u63db\u4fa1\u5206\u5272\u30673,000\u4e07\u5186\u63a7\u9664\u306f\u4f7f\u3048\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u76f8\u7d9a\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3068\u305d\u306e\u6577\u5730\u3092\u58f2\u308b\u5834\u5408\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7a7a\u304d\u5bb6\u7279\u4f8b\u3068\u3057\u3066\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u76f8\u7d9a\u4eba\u306e\u6570\u304c3\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\u306f2,000\u4e07\u5186\u307e\u3067\u3067\u3059\uff08\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u8b72\u6e21\uff09\u3002\u307e\u305f\u3001\u662d\u548c56\u5e745\u670831\u65e5\u4ee5\u524d\u306e\u5efa\u7bc9\u3067\u3042\u308b\u3053\u3068\u306a\u3069\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u308b\u524d\u306b\u58f2\u3063\u3066\u3082\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u58f2\u5374\u81ea\u4f53\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u8b72\u6e21\u6240\u5f97\u306f\u63db\u4fa1\u6642\u306b\u304a\u3051\u308b\u6240\u6709\u5272\u5408\uff08\uff1d\u6cd5\u5b9a\u76f8\u7d9a\u5206\uff09\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u4ee3\u91d1\u304c\u5206\u5272\u3055\u308c\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u53d6\u5f97\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u306f\u305d\u306e\u7533\u544a\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u304c\u3001<strong>\u7533\u544a\u5f8c\u306b\u5206\u3051\u65b9\u3092\u5909\u3048\u3066\u3082\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u3067\u304d\u307e\u305b\u3093<\/strong>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/09\/01.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u76f8\u7d9a\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u76f8\u7d9a\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u4e0d\u52d5\u7523\u306e\u4fa1\u984d\u306e1,000\u5206\u306e4\uff080.4\uff05\uff09\u3067\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u8a55\u4fa1\u984d2,000\u4e07\u5186\u306a\u30898\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u3084\u3001\u5b9f\u969b\u306e\u53d6\u5f97\u8cbb\u304c\u8b72\u6e21\u4fa1\u984d\u306e5\uff05\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u8b72\u6e21\u4fa1\u984d\u306e5\uff05\u3092\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\">\u56fd\u7a0e\u5e81<\/a>\uff09\u3002\u305f\u3060\u3057\u7a0e\u8ca0\u62c5\u306f\u91cd\u304f\u306a\u308b\u305f\u3081\u3001\u8cfc\u5165\u6642\u306e\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u3092\u63a2\u3059\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u63db\u4fa1\u5206\u5272\u306f\u300c\u66f8\u304d\u65b9\u300d\u3068\u300c\u671f\u9650\u300d\u3067\u7d50\u679c\u304c\u5909\u308f\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u63db\u4fa1\u5206\u5272\u306f\u3001\u5206\u3051\u306b\u304f\u3044\u907a\u7523\u3092\u516c\u5e73\u306b\u5206\u3051\u3089\u308c\u308b\u6709\u52b9\u306a\u65b9\u6cd5\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3046\u307e\u304f\u9032\u3081\u308b\u306b\u306f\u6b21\u306e3\u70b9\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/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>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u300c\u63db\u4fa1\u5206\u5272\u306e\u305f\u3081\u4fbf\u5b9c\u4e0a\u300d\u3068\u5206\u914d\u5272\u5408\u3092\u66f8\u304f<\/strong> \u2014 \u3053\u308c\u304c\u8d08\u4e0e\u7a0e\u3092\u9632\u3050\u524d\u63d0\u306b\u306a\u308a\u307e\u3059<\/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. <strong>\u8b72\u6e21\u6240\u5f97\u306f\u5404\u81ea\u304c\u53d6\u5f97\u5272\u5408\u306b\u5fdc\u3058\u3066\u7533\u544a\u3059\u308b<\/strong> \u2014 \u4ee3\u8868\u8005\u304c\u307e\u3068\u3081\u3066\u6255\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;font-size:14px;line-height:1.8\">3. <strong>\u671f\u9650\u5185\u306b\u58f2\u308b<\/strong> \u2014 \u7a7a\u304d\u5bb6\u7279\u4f8b\u3082\u53d6\u5f97\u8cbb\u52a0\u7b97\u3082\u3001\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u4f7f\u3048\u307e\u305b\u3093<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7279\u306b\u3001\u7a7a\u304d\u5bb6\u7279\u4f8b\u3068\u53d6\u5f97\u8cbb\u52a0\u7b97\u306f\u4f75\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong> \u3069\u3061\u3089\u304c\u6709\u5229\u304b\u306f\u91d1\u984d\u6b21\u7b2c\u306a\u306e\u3067\u3001\u58f2\u5374\u306e\u898b\u901a\u3057\u304c\u7acb\u3063\u305f\u6bb5\u968e\u3067\u8a08\u7b97\u3057\u3066\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u672c\u8a18\u4e8b\u306f\u5236\u5ea6\u306e\u4e00\u822c\u7684\u306a\u89e3\u8aac\u3067\u3059\u3002\u7a0e\u984d\u306e\u8a08\u7b97\u3084\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u306f\u500b\u5225\u306e\u4e8b\u60c5\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u5224\u65ad\u306f\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u7a0e\u7406\u58eb\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\uff09<\/p>\n\n\n\n<script 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\u300c\u304b\u3093\u304b\u3076\u3093\u304b\u3064\u300d\u3067\u3059\u3002\u907a\u7523\u3092\u58f2\u5374\u3057\u3066\u73fe\u91d1\u306b\u63db\u3048\uff08\u63db\u4fa1\uff09\u3001\u305d\u306e\u4ee3\u91d1\u3092\u5206\u3051\u308b\uff08\u5206\u5272\uff09\u65b9\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u4ee3\u8868\u80051\u4eba\u306e\u540d\u7fa9\u3067\u767b\u8a18\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A. 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