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class=\"wp-block-table\"><table><tbody><tr><td><strong>\u6e1b\u984d\u65b9\u6cd5<\/strong><\/td><td><strong>\u5185\u5bb9<\/strong><\/td><\/tr><tr><td>\u8cb8\u3057\u4ed8\u3051\u8fb2\u5730\u6e1b\u984d<\/td><td>\u4ed6\u4eba\u306b\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u8fb2\u5730\u306f\u3001\u533a\u5206\u5730\u4e0a\u6a29\u3084\u6c38\u5c0f\u4f5c\u6a29\u306e\u4fa1\u984d\u7b49\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a55\u4fa1\u3067\u304d\u308b<\/td><\/tr><tr><td>\u5b85\u5730\u9020\u6210\u8cbb\u63a7\u9664<\/td><td>\u5b85\u5730\u306b\u6e96\u3058\u8fb2\u5730\u3092\u8a55\u4fa1\u3059\u308b\u306a\u3089\u3070\u5b85\u5730\u9020\u6210\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a55\u4fa1\u3067\u304d\u308b<\/td><\/tr><tr><td>\u5e83\u5927\u306a\u5e02\u8857\u5730\u8fb2\u5730\u7b49<\/td><td>\u30fb\u4e09\u5927\u90fd\u5e02\u570f\uff1a500\u33a1\uff5e<br>\u30fb\u305d\u308c\u4ee5\u5916\uff1a1000\u33a1\uff5e<br>\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5408\u81f4\u3059\u308b\u3068\u300c\u5b85\u5730\u9020\u6210\u8cbb+\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u300d\u3092\u4e57\u3058\u3066\u8a55\u4fa1\u3067\u304d\u308b\u3002<\/td><\/tr><tr><td>\u751f\u7523\u7dd1\u5730<\/td><td>\u5e02\u8857\u5316\u533a\u57df\u5185\u306e\u8fb2\u5730\u304c\u751f\u7523\u7dd1\u5730\u306b\u6307\u5b9a\u3055\u308c\u308c\u3070\u300110%\uff5e35%\u306e\u8a55\u4fa1\u6e1b\u304c\u671f\u5f85\u3067\u304d\u308b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4155.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868\u53c2\u7167<\/a>\uff09\u3002<\/p>\n\n\n\n<p>1\u51041,400\u4e07\u5186\u00d740\uff05\uff0d1,700\u4e07\u5186\uff1d2,860\u4e07\u5186<\/p>\n\n\n\n<p>\u672c\u6765\u306e\u76f8\u7d9a\u7a0e\u984d\u306f2,860\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u203b2\uff09\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u8a08\u7b97<\/p>\n\n\n\n<p>\u307e\u305a\u3001\u8fb2\u5730\u8a55\u4fa1\u984d\u30fb\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u30fb\u9810\u91d1\u3092\u5408\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>8,000\u4e07\u5186+1,000\u4e07\u5186+2,000\u4e07\u5186\uff1d1\u51041,000\u4e07\u5186<\/p>\n\n\n\n<p>\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u306f1\u51041,000\u4e07\u5186\u3068\u306a\u308a\u3001\u4eca\u5ea6\u306f\u57fa\u790e\u63a7\u9664\u984d\uff08\u76f8\u7d9a\u4eba1\u4eba\uff1a3,600\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>1\u51041,000\u4e07\u5186\uff0d3,600\u4e07\u5186\uff1d7,400\u4e07\u5186<\/p>\n\n\n\n<p>\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306f7,400\u4e07\u5186\u3068\u306a\u308b\u306e\u3067\u7a0e\u738730%\u3092\u639b\u3051\u3001700\u4e07\u5186\u3092\u63a7\u9664\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4155.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868\u53c2\u7167<\/a>\uff09\u3002<\/p>\n\n\n\n<p>7,400\u4e07\u5186\u00d730\uff05\uff0d700\u4e07\u5186\uff1d1,520\u4e07\u5186<\/p>\n\n\n\n<p>\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u306f1,520\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u203b3\uff09\u672c\u6765\u306e\u76f8\u7d9a\u7a0e\u984d\uff08\u203b1\uff09\u3092\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u984d\uff08\u203b2\uff09\u3067\u5dee\u3057\u5f15\u304f<\/p>\n\n\n\n<p>2,860\u4e07\u5186\uff0d1,520\u4e07\u5186\uff1d1,340\u4e07\u5186<\/p>\n\n\n\n<p><strong><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306f1,340\u4e07\u5186<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9069\u7528\u6761\u4ef6\u306b\u3064\u3044\u3066<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u7336\u4e88\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001<strong><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u88ab\u76f8\u7d9a\u4eba\u30fb\u8fb2\u696d\u76f8\u7d9a\u4eba\u30fb\u8fb2\u5730\u305d\u308c\u305e\u308c\u304c\u6761\u4ef6\u306b\u5408\u81f4<\/span><\/strong>\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u88ab\u76f8\u7d9a\u4eba\u30fb\u76f8\u7d9a\u4eba\u306e\u6761\u4ef6<\/h4>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u5834\u5408\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6b7b\u4ea1\u65e5\u307e\u3067\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f<\/li>\n\n\n\n<li>\u6b7b\u4ea1\u65e5\u307e\u3067<strong><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u7279\u5b9a\u8cb8\u4ed8\u3051\u3001\u8a8d\u5b9a\u90fd\u5e02\u8fb2\u5730\u8cb8\u4ed8\u3051\u3001\u8fb2\u5712\u7528\u5730\u8cb8\u4ed8\u3051<\/span><\/strong>\u306e\u3044\u305a\u308c\u304b\u3092\u884c\u3063\u3066\u3044\u305f<\/li>\n\n\n\n<li>\u751f\u524d\u306b\u4e00\u62ec\u8d08\u4e0e\u3092\u3057\u305f<\/li>\n<\/ul>\n\n\n\n<p>\u4e00\u65b9\u3001\u8fb2\u696d\u76f8\u7d9a\u4eba\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8fb2\u696d\u7d4c\u55b6\u3092\u958b\u59cb\u3001\u5f15\u304d\u7d9a\u304d\u8fb2\u696d\u3092\u3059\u308b<\/span><\/strong><\/li>\n\n\n\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7279\u5b9a\u8cb8\u4ed8\u3051\u307e\u305f\u306f\u8a8d\u5b9a\u90fd\u5e02\u8fb2\u5730\u8cb8\u4ed8\u3051\u7b49\u3092\u884c\u3063\u305f<\/li>\n\n\n\n<li>\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u306b\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u8fb2\u5730\u306e\u6761\u4ef6<\/h4>\n\n\n\n<p>\u8fb2\u5730\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u7b49\u3067\u907a\u7523\u5206\u5272\u3055\u308c\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u8d08\u4e0e\u7a0e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3060\u3063\u305f<\/li>\n\n\n\n<li>\u76f8\u7d9a\u306e\u5e74\u306b\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f<\/li>\n\n\n\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u7279\u5b9a\u8cb8\u4ed8\u3051\u3001\u8a8d\u5b9a\u90fd\u5e02\u8fb2\u5730\u8cb8\u4ed8\u3051\u3001\u8fb2\u5712\u7528\u5730\u8cb8\u4ed8\u3051\u306e\u3044\u305a\u308c\u304b\u3092\u884c\u3063\u3066\u3044\u305f<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u514d\u9664\u306e\u6761\u4ef6<\/h4>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u304c\u7336\u4e88\u3055\u308c\u3066\u3082\u3001\u7d0d\u4ed8\u306f\u5148\u9001\u308a\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u308b\u72b6\u614b\u3068\u3044\u3048\u307e\u3059\u3002\u3057\u304b\u3057\u3001<strong><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u5408\u81f4\u3059\u308c\u3070\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306f\u514d\u9664\u3055\u308c\u3001\u7d0d\u7a0e\u304c\u4e0d\u8981<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u514d\u9664\u306e\u8981\u4ef6\u306f\u3001<strong><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u57fa\u672c\u7684\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8fb2\u5730\u3092\u5f15\u304d\u7d99\u3044\u3060\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u4ed6\u306b\u3082\u3001\u514d\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e02\u8857\u5316\u533a\u57df\u306e\u8fb2\u5730\u306a\u3089\u55b6\u8fb220\u5e74\u3067\u514d\u9664\uff1a\u5168\u56fd\u306e\u5e02\u753a\u6751\u304c\u8a72\u5f53\u3002\u305f\u3060\u3057\u3001\u751f\u7523\u7dd1\u5730\u30fb\u4e09\u5927\u90fd\u5e02\u570f\uff08\u9996\u90fd\u570f\u30fb\u8fd1\u757f\u570f\u30fb\u4e2d\u4eac\u570f\uff09\u306e\u7279\u5b9a\u5e02\u3092\u9664\u304f<\/li>\n\n\n\n<li>\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u5f8c\u7d99\u8005\u306b\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u3089\u514d\u9664<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u4eba\u306e\u4ea1\u304f\u306a\u308b\u524d\u306b\u76f8\u7d9a\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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