{"id":5102,"date":"2019-04-19T17:36:41","date_gmt":"2019-04-19T08:36:41","guid":{"rendered":"http:\/\/www.zeirishi-shoukaicenter.com\/columns\/?p=5102"},"modified":"2023-05-26T12:01:50","modified_gmt":"2023-05-26T03:01:50","slug":"i_article124","status":"publish","type":"post","link":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/i_article124\/","title":{"rendered":"\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u7d39\u4ecb\uff01\u571f\u5730\u3068\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u8a08\u7b97\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"\n<p>\u4e0d\u52d5\u7523\u76f8\u7d9a\u3092\u3059\u308b\u4e0a\u3067\u3001\u305d\u306e\u8a55\u4fa1\u984d\u306f\u975e\u5e38\u306b\u6c17\u306b\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u58f2\u5374\u3067\u304d\u308b\u4e0d\u52d5\u7523\u306a\u3089\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u3066\u3082\u652f\u6255\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u58f2\u5374\u3067\u304d\u306a\u3044\u4e0d\u52d5\u7523\u306a\u3089\u3001\u76f8\u7d9a\u7a0e\u3092\u81ea\u8179\u3067\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3001\u3064\u307e\u308a\u3001\u571f\u5730\u3068\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u8a08\u7b97\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8abf\u3079\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<!--more-->\n\n\n\n<h2 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class=\"wp-block-list\"><li>\u5c45\u4f4f\u7528\u5bb6\u5c4b<\/li><li>\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8<\/li><li>\u501f\u5bb6<\/li><li>\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"\u5c45\u4f4f\u7528\u5bb6\u5c4b\">\u5c45\u4f4f\u7528\u5bb6\u5c4b<\/h4>\n\n\n\n<p>\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u984d\u304c\u305d\u306e\u307e\u307e\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306e\u57fa\u6e96\u3068\u306a\u308b\u8a55\u4fa1\u984d\u3067\u3001\u5404\u5e02\u753a\u6751\uff08\u6771\u4eac23\u533a\u306f\u5404\u533a\uff09\u304c\u3001\u5bb6\u5c4b\u306e\u4e00\u3064\u4e00\u3064\u3092\u8a55\u4fa1\u3057\u305f\u4fa1\u683c\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u5404\u81ea\u6cbb\u4f53\u306e\u62c5\u5f53\u8005\u304c\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u6c7a\u5b9a\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4e00\u822c\u7684\u306b\u5bb6\u5c4b\u306e\u8a55\u4fa1\u984d\u306f\u7d4c\u5e74\u52a3\u5316\u3084\u5efa\u7bc9\u8cbb\u7528\u306e\u5897\u6e1b\u306a\u3069\u304c\u8003\u616e\u3055\u308c\u308b\u305f\u3081\u30013\u5e74\u6bce\u306b\u8a55\u4fa1\u66ff\u3048\u304c\u884c\u308f\u308c\u3001\u5f90\u3005\u306b\u8a55\u4fa1\u984d\u306f\u4f4e\u4e0b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u65b0\u7bc9\u7269\u4ef6\u306e\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u5efa\u7bc9\u8cbb\u306e60\uff05\u7a0b\u5ea6\u304c\u76ee\u5b89\u3068\u8a00\u308f\u308c\u3066\u304a\u308a\u3001\u305d\u3053\u304b\u3089\u5bb6\u5c4b\u306e\u898f\u6a21\u3084\u69cb\u9020\u3001\u7bc9\u5e74\u6570\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u8981\u7d20\u306b\u3088\u308a\u8a55\u4fa1\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u6bce\u5e74\u9001\u3089\u308c\u3066\u304f\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u300c\u8ab2\u7a0e\u660e\u7d30\u66f8\u300d\u306b\u8a18\u8f09\u304c\u3042\u308b\u306e\u3067\u3001\u78ba\u8a8d\u3057\u3066\u307f\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602.htm\">No.4602\u2003\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\">\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8<\/h4>\n\n\n\n<p><strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u5834\u5408<\/strong>\u3001\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u306e\u5efa\u7269\u90e8\u5206\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u2715\uff081\uff0d\u501f\u5bb6\u6a29\u5272\u5408 \u2715 \u8cc3\u8cb8\u5272\u5408\uff09<\/p>\n\n\n\n<p>\u501f\u5bb6\u6a29\u5272\u5408\u306f\u30012022\u5e748\u6708\u73fe\u5728\u3067\u3001\u5168\u56fd\u4e00\u5f8b\u3067\u5bb6\u5c4b\u306e\u8a55\u4fa1\u984d\u306e30\uff05\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cc3\u8cb8\u5272\u5408\u3068\u306f\u3001\u8cc3\u8cb8\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u8a08\u7b97\u5f0f\u304b\u3089\u3082\u8cc3\u8cb8\u5bfe\u8c61\u306e\u5e8a\u9762\u7a4d\u304c\u5e83\u3044\u307b\u3069\u8a55\u4fa1\u984d\u306f\u4f4e\u304f\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3068\u3057\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c1\u5104\u5186\u3001\u8cc3\u8cb8\u5272\u5408\u304c30\uff05\u306e\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d 1\u5104\u5186\u2715\uff081\uff0d\u501f\u5bb6\u6a29\u5272\u5408 0.3 \u2715 \u8cc3\u8cb8\u5272\u5408 0.3\uff09= 9,100\u4e07\u5186<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602_qa.htm#q3\">No.4602\u2003\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1\uff08\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u8cb8\u5bb6\u306e\u8a55\u4fa1\uff09<\/a>\u300d<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"\u501f\u5bb6-\u4eba\u306b\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u5bb6\u5c4b\">\u501f\u5bb6\uff08\u4eba\u306b\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u5bb6\u5c4b\uff09<\/h4>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u501f\u5bb6\u3068\u3057\u3066\u3001\u4e00\u8ed2\u5bb6\u3092\u8cc3\u8cb8\u3057\u3066\u308b\u5bb6\u5c4b\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u4fa1\u5024\u304c\u4e0b\u304c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a55\u4fa1\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u2715\uff081\uff0d\u501f\u5bb6\u6a29\u5272\u5408 \uff09<\/p>\n\n\n\n<p><strong>\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u3068\u7570\u306a\u308b\u70b9\u306f\u3001\u4e00\u8ed2\u5bb6\u3092\u8cc3\u8cb8\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u8cc3\u8cb8\u5272\u5408\u304c100\uff05\u3068\u306a\u308b\u305f\u3081\u3001\u501f\u5bb6\u6a29\u5272\u5408\u3092\u9664\u3044\u305f\u3082\u306e\u304c\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"\u501f\u5bb6\u6a29\u5272\u5408\u3068\u306f\">\u501f\u5bb6\u6a29\u5272\u5408\u3068\u306f<\/h5>\n\n\n\n<p>\u4eba\u306b\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u3068\u3001\u3059\u3050\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6545\u4eba\u304c\u81ea\u8eab\u3067\u4f7f\u7528\u3057\u3066\u3044\u305f\u5efa\u7269\u3067\u3042\u308c\u3070\u3001\u3059\u3050\u306b\u51e6\u5206\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u3046\u306f\u3044\u304b\u306a\u3044\u8cb8\u51fa\u4e2d\u306e\u5efa\u7269\u306e\u5834\u5408\u3001\u4e00\u822c\u8a55\u4fa1\u984d\u3088\u308a\u308230\uff05\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u501f\u5bb6\u6a29\u5272\u5408\u306f\u4e00\u8ed2\u5bb6\u306e\u5834\u5408\u3067\u3082\u5168\u56fd\u4e00\u5f8b\u306730%\uff082022\u5e748\u6708\u73fe\u5728\uff09\u3067\u3059\u304b\u3089\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d 1\u5104\u5186\u306e\u5bb6\u5c4b\u306e\u5834\u5408\u306f\u3001\u4e0a\u8a18\u8a08\u7b97\u5f0f\u304b\u3089\u8a55\u4fa1\u984d\u306f7,000\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u89aa\u65cf\u306b\u7121\u6599\u3067\u4f7f\u7528\u3055\u305b\u3066\u3044\u305f\u5834\u5408\u3084\u3001\u5e02\u4fa1\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u5b89\u3044\u4fa1\u683c\u3067\u8cb8\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u501f\u5bb6\u3068\u306f\u898b\u306a\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602_qa.htm#q3\">No.4602\u2003\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1\uff08\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u8cb8\u5bb6\u306e\u8a55\u4fa1\uff09<\/a>\u300d<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" 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