{"id":5325,"date":"2022-05-31T19:13:10","date_gmt":"2022-05-31T10:13:10","guid":{"rendered":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/?p=5325"},"modified":"2023-05-26T12:08:22","modified_gmt":"2023-05-26T03:08:22","slug":"i_article133","status":"publish","type":"post","link":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/i_article133\/","title":{"rendered":"\u5e83\u5927\u5730\u8a55\u4fa1\u306e\u5ec3\u6b62\u3068\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u65b0\u8a2d\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"\n<p>\u3053\u308c\u307e\u3067\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u300c\u5e83\u5927\u5730\u8a55\u4fa1\u300d\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u300c\u5e83\u5927\u5730\u8a55\u4fa1\u300d\u306b\u306f\u66d6\u6627\u306a\u70b9\u304c\u591a\u304f\u6df7\u4e71\u3092\u62db\u3044\u305f\u305f\u3081\u30012017\u5e749\u6708\u306b\u3001\u3088\u308a\u8a55\u4fa1\u8981\u4ef6\u304c\u660e\u78ba\u5316\u3055\u308c\u305f\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u304c\u898f\u5b9a\u3055\u308c\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u306f\u5ec3\u6b62\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u203b1<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u9069\u7528\u8981\u4ef6\u3084\u5e83\u5927\u5730\u8a55\u4fa1\u3068\u306e\u9055\u3044\u3001\u9069\u7528\u6642\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><!--more--><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"\/columns\/wp-content\/uploads\/2022\/07\/image1-1.jpg\" alt=\"\" class=\"wp-image-5464\" srcset=\"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image1-1.jpg 1000w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image1-1-300x200.jpg 300w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image1-1-768x512.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p><!--more--><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u5e83\u5927\u5730\u8a55\u4fa1-\u306e\u5ec3\u6b62\u3068-\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730-\u306e\u65b0\u8a2d\">\u300c\u5e83\u5927\u5730\u8a55\u4fa1\u300d\u306e\u5ec3\u6b62\u3068\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u65b0\u8a2d<\/h2>\n\n\n\n<p>2017\u5e749\u6708\u306e\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3088\u308a\u30012018\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u3001\u907a\u8d08\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u5b85\u5730\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306e\u8a55\u4fa1\u306e\u969b\u306b\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u300d\u306e\u5b9a\u3081\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u6539\u6b63\u306b\u4f34\u3044\u3001\u3053\u308c\u307e\u3067\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u300c\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u300d\u306f\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u305d\u308c\u305e\u308c\u306e\u5b9a\u3081\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5e83\u5927\u5730\u8a55\u4fa1\u3068\u306f\">\u5e83\u5927\u5730\u8a55\u4fa1\u3068\u306f<\/h3>\n\n\n\n<p>\u5e83\u5927\u5730\u8a55\u4fa1\u3068\u306f\u3001\u6539\u6b63\u524d\u306e\u65e7\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u3066\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u3001\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<br><\/p>\n\n\n\n<p>1. &nbsp; \t\u305d\u306e\u5730\u57df\u306b\u304a\u3051\u308b\u6a19\u6e96\u7684\u306a\u5b85\u5730\u306e\u5730\u7a4d\u306b\u6bd4\u3057\u3066\u8457\u3057\u304f\u5730\u7a4d\u304c\u5e83\u5927\u306a\u5b85\u5730<\/p>\n\n\n\n<p>2. &nbsp; \t\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c4\u6761\u7b2c12\u9805\u306b\u898f\u5b9a\u3059\u308b\u958b\u767a\u884c\u70ba\u3092\u884c\u3046\u3068\u3057\u305f\u5834\u5408\u306b\u516c\u5171\u516c\u76ca\u7684\u65bd\u8a2d\u7528\u5730\u306e\u8ca0\u62c5\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/p>\n\n\n\n<p>3. &nbsp; \t\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905422-2\u300d\uff08\u5927\u898f\u6a21\u5de5\u5834\u7528\u5730\uff09\u306b\u5b9a\u3081\u308b\u5927\u898f\u6a21\u5de5\u5834\u7528\u5730\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u53ca\u3073\u4e2d\u9ad8\u5c64\u306e\u96c6\u5408\u4f4f\u5b85\u6577\u5730\u7528\u5730\u306b\u9069\u3057\u3066\u3044\u308b\u3082\u306e\uff08\u305d\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u3001\u7d4c\u6e08\u7684\u306b\u6700\u3082\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u958b\u767a\u884c\u70ba\u304c\u4e2d\u9ad8\u5c64\u4f4f\u5b85\u7b49\u3092\u5efa\u7bc9\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3092\u3044\u3046\u3002\uff09\u3092\u9664\u304f\u3082\u306e<\/p>\n\n\n\n<p>&nbsp;\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka\/kaisei\/170928\/pdf\/01.pdf\">\u65e7\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905424-4<\/a><\/p>\n\n\n\n<p>3\u9805\u306f\u3044\u308f\u3086\u308b\u300c\u30de\u30f3\u30b7\u30e7\u30f3\u9069\u5730\u300d\u3068\u547c\u3070\u308c\u308b\u9805\u76ee\u3067\u3001\u8981\u3059\u308b\u306b\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u6d3b\u7528\u7528\u9014\u304c\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6577\u5730\u304c\u6700\u9069\u3060\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u306b\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6577\u5730\u306b\u9069\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5468\u8fba\u306e\u4f4f\u5b85\u74b0\u5883\u306a\u3069\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308b\u305f\u3081\u3001\u5224\u65ad\u304c\u975e\u5e38\u306b\u96e3\u3057\u304f\u3001\u7a0e\u52d9\u7f72\u3068\u306e\u9593\u3067\u3082\u4e89\u70b9\u306b\u306a\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5e83\u5927\u5730\u8a55\u4fa1\u304c\u9069\u7528\u3055\u308c\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u571f\u5730\u8a55\u4fa1\u984d\u304c\u6700\u5927\u306765\uff05\u6e1b\u984d\u3055\u308c\u3001\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u898b\u8fbc\u3081\u308b\u5bfe\u8c61\u8005\u3060\u3051\u306e\u6e1b\u7a0e\u306e\u7279\u6a29\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8981\u3059\u308b\u306b\u3001\u5e83\u5927\u306a\u571f\u5730\u3084\u516c\u5171\u6027\u306e\u9ad8\u3044\u571f\u5730\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3001\u5927\u898f\u6a21\u5de5\u696d\u7528\u5730\u307e\u305f\u306f\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u6577\u5730\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u305d\u306e\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u512a\u9047\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730-\u3068\u306f\">\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u3068\u306f<\/h3>\n\n\n\n<p>\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u3068\u306f\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u306b\u5909\u308f\u3063\u30662017\u5e74\u306b\u65b0\u8a2d\u3055\u308c\u305f\u76f8\u7d9a\u3001\u907a\u8d08\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5236\u5ea6\u8da3\u65e8\u81ea\u4f53\u306f\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u3068\u6bd4\u3079\u3066\u9069\u7528\u8981\u4ef6\u304c\u660e\u78ba\u5316\u3055\u308c\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u306e\u8ab2\u984c\u3067\u3042\u3063\u305f\u9069\u7528\u8981\u4ef6\u306e\u66d6\u6627\u3055\u304c\u6539\u5584\u3055\u308c\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u3068\u306f\u3001\u4e09\u5927\u90fd\u5e02\u570f\u306b\u304a\u3044\u3066\u306f500\u33a1\u4ee5\u4e0a\u306e\u5730\u7a4d\u306e\u5b85\u5730\u3001\u4e09\u5927\u90fd\u5e02\u570f\u4ee5\u5916\u306e\u5730\u57df\u3067\u306f1,000\u33a1\u4ee5\u4e0a\u306e\u5730\u7a4d\u306e\u5b85\u5730\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306f\u9069\u7528\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>1. &nbsp; \t\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306b\u6240\u5728\u3059\u308b\u5b85\u5730<\/p>\n\n\n\n<p>2. &nbsp; \t\u90fd\u5e02\u8a08\u753b\u6cd5\u306e\u7528\u9014\u5730\u57df\u304c\u5de5\u696d\u5c02\u7528\u5730\u57df\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5b85\u5730<\/p>\n\n\n\n<p>3. &nbsp; \t\u6307\u5b9a\u5bb9\u7a4d\u7387\u304c400\uff05\uff08\u6771\u4eac\u90fd\u306e\u7279\u5225\u533a\u306b\u304a\u3044\u3066\u306f300\uff05\uff09\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5b85\u5730<\/p>\n\n\n\n<p>4. &nbsp; \t\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905422-2\u306b\u5b9a\u3081\u308b\u5927\u898f\u6a21\u5de5\u696d\u7528\u5730<\/p>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4609.htm\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1<\/a><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u5e83\u5927\u5730\u8a55\u4fa1\u306b\u3042\u3063\u305f\u8ab2\u984c\u70b9\">\u5e83\u5927\u5730\u8a55\u4fa1\u306b\u3042\u3063\u305f\u8ab2\u984c\u70b9<\/h2>\n\n\n\n<p>\u5e83\u5927\u5730\u8a55\u4fa1\u304c\u5ec3\u6b62\u3055\u308c\u305f\u80cc\u666f\u306b\u306f\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ab2\u984c\u70b9\u304c\u3042\u3063\u305f\u3053\u3068\u304c\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u571f\u5730\u306e\u5f62\u72b6\u304c\u8a55\u4fa1\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044<\/li><li>\u5e83\u5927\u5730\u306e\u9069\u7528\u7bc4\u56f2\u304c\u66d6\u6627<\/li><\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u571f\u5730\u306e\u5f62\u72b6\u304c\u8a55\u4fa1\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\">\u571f\u5730\u306e\u5f62\u72b6\u304c\u8a55\u4fa1\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044<\/h3>\n\n\n\n<p>1\u70b9\u76ee\u306e\u8ab2\u984c\u70b9\u306f\u3001\u571f\u5730\u306e\u5f62\u72b6\u304c\u8a55\u4fa1\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u984d\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<br><\/p>\n\n\n\n<p>\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u984d = \u6b63\u9762\u8def\u7dda\u4fa1 \u2715 \u5e83\u5927\u5730\u88dc\u6b63\u7387\uff08\u203b\uff09 \u2715 \u5730\u7a4d<\/p>\n\n\n\n<p>\u203b\u5e83\u5927\u5730\u88dc\u6b63\u7387 = 0.6 \uff0d 0.05 \u2715 \u5e83\u5927\u5730\u306e\u5730\u7a4d \/ 1,000\u33a1<\/p>\n\n\n\n<p>\uff08\u88dc\u6b63\u7387\u306e\u4e0b\u9650\u306f0.35\uff09<br><\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u304b\u3089\u308f\u304b\u308b\u901a\u308a\u3001\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u984d\u3067\u4f7f\u7528\u3055\u308c\u308b\u88dc\u6b63\u7387\u306f\u3001\u5358\u7d14\u306b\u5e83\u5927\u5730\u306e\u9762\u7a4d\u306e\u5927\u304d\u3055\u3060\u3051\u304c\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u6574\u5f62\u5730\uff08\u6b63\u65b9\u5f62\u3042\u308b\u3044\u306f\u9577\u65b9\u5f62\u306b\u6574\u3048\u3089\u308c\u305f\u571f\u5730\uff09\u3067\u3082\u4e0d\u6574\u5f62\u5730\uff08\u6b63\u65b9\u5f62\u3084\u9577\u65b9\u5f62\u306b\u6574\u3048\u3089\u308c\u3066\u3044\u306a\u3044\u571f\u5730\uff09\u3067\u3082\u9762\u7a4d\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u3001\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u4e0a\u306f\u540c\u3058\u8a55\u4fa1\u984d\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u9069\u6b63\u306a\u8a55\u4fa1\u3068\u306f\u3044\u3048\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308a\u307e\u3057\u305f\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5e83\u5927\u5730\u306e\u9069\u7528\u7bc4\u56f2\u304c\u66d6\u6627\">\u5e83\u5927\u5730\u306e\u9069\u7528\u7bc4\u56f2\u304c\u66d6\u6627<\/h3>\n\n\n\n<p>2\u70b9\u76ee\u306e\u8ab2\u984c\u70b9\u306f\u3001\u5e83\u5927\u5730\u306e\u9069\u7528\u7bc4\u56f2\u304c\u66d6\u6627\u306a\u70b9\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u9069\u7528\u8981\u4ef6\u306b\u300c\u516c\u5171\u516c\u76ca\u7684\u65bd\u8a2d\u7528\u5730\u306e\u8ca0\u62c5\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u3068\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3001\u5e83\u5927\u5730\u3092\u5b85\u5730\u958b\u767a\u3059\u308b\u5834\u5408\u306b\u306f\u5b85\u5730\u304b\u3089\u5e83\u5927\u5730\u306e\u524d\u9762\u9053\u8def\u306b\u3044\u305f\u308b\u307e\u3067\u306b\u9053\u8def\u306e\u65b0\u898f\u6577\u8a2d\u306a\u3069\u304c\u5fc5\u8981\u306a\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u300c\u30de\u30f3\u30b7\u30e7\u30f3\u9069\u5730\u300d\u306b\u95a2\u3059\u308b\u6761\u9805\u3082\u3001\u5468\u8fba\u306e\u4f4f\u5b85\u958b\u767a\u72b6\u6cc1\u306a\u3069\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u7570\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u306e\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u307e\u305f\u306f\u305d\u306e\u9006\u3067\u3042\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u5074\u3068\u306e\u898b\u89e3\u306e\u76f8\u9055\u306b\u3088\u308a\u4e89\u70b9\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u57fa\u6e96\u3092\u660e\u78ba\u5316\u3057\u305f\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u300d\u304c\u65b0\u8a2d\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730-\u306e\u30dd\u30a4\u30f3\u30c8\">\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<p>\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u65b0\u8a2d\u306b\u3088\u308b\u5e83\u5927\u5730\u8a55\u4fa1\u3068\u306e\u76f8\u9055\u70b9\u306f\u4ee5\u4e0b\u306e\uff12\u70b9\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<br><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>&nbsp;\u9069\u7528\u7bc4\u56f2\u306e\u660e\u78ba\u5316<\/li><li>\u571f\u5730\u5f62\u72b6\u306a\u3069\u306b\u5408\u308f\u305b\u305f\u6e1b\u984d\u88dc\u6b63<\/li><\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u9069\u7528\u7bc4\u56f2\u306e\u660e\u78ba\u5316\">\u9069\u7528\u7bc4\u56f2\u306e\u660e\u78ba\u5316<\/h3>\n\n\n\n<p>\u307e\u305a\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u306e\u8ab2\u984c\u3067\u3042\u3063\u305f\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u660e\u78ba\u5316\u3055\u308c\u305f\u70b9\u306f\u5927\u304d\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u3067\u306f\u3001\u9069\u7528\u7bc4\u56f2\u3068\u306a\u308b\u571f\u5730\u306e\u9762\u7a4d\u3084\u5730\u533a\u533a\u5206\u3001\u9664\u5916\u898f\u5b9a\u306a\u3069\u304c\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u4e0d\u52d5\u7523\u306e\u5c02\u9580\u5bb6\u3067\u306a\u304f\u3066\u3082\u9069\u7528\u5bfe\u8c61\u304b\u3069\u3046\u304b\u3092\u5bb9\u6613\u306b\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u571f\u5730\u5f62\u72b6\u306a\u3069\u306b\u5408\u308f\u305b\u305f\u6e1b\u984d\u88dc\u6b63\">\u571f\u5730\u5f62\u72b6\u306a\u3069\u306b\u5408\u308f\u305b\u305f\u6e1b\u984d\u88dc\u6b63<\/h3>\n\n\n\n<p>\u5e83\u5927\u5730\u8a55\u4fa1\u3067\u306f\u53cd\u6620\u3055\u308c\u306a\u304b\u3063\u305f\u5b85\u5730\u306e\u5f62\u72b6\u3084\u63a5\u9053\u72b6\u6cc1\u306b\u3088\u308b\u6e1b\u984d\u88dc\u6b63\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u5f93\u524d\u306e\u5e83\u5927\u5730\u8a55\u4fa1\u3067\u306f\u3001\u571f\u5730\u306e\u9762\u7a4d\u306b\u5fdc\u3058\u3066\u88dc\u6b63\u8a08\u7b97\u304c\u884c\u308f\u308c\u308b\u306e\u307f\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u3067\u306f\u3001\u305d\u308c\u306b\u52a0\u3048\u3066\u5965\u884c\u304d\u3084\u4e0d\u6574\u5f62\u5730\u306a\u3069\u306e\u5b85\u5730\u306e\u5f62\u72b6\u306b\u3088\u308b\u88dc\u6b63\u3001\u63a5\u9053\u72b6\u6cc1\u306b\u3088\u308b\u88dc\u6b63\u304c\u306a\u3055\u308c\u3001\u3088\u308a\u571f\u5730\u306e\u5b9f\u60c5\u306b\u3042\u3063\u305f\u8a55\u4fa1\u304c\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730-\u306e\u8981\u4ef6\">\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u8981\u4ef6<\/h2>\n\n\n\n<p>\u3067\u306f\u5177\u4f53\u7684\u306b\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b\">\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b<\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u3001\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u8a08\u7b97\u306b\u5229\u7528\u3059\u308b\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8def\u7dda\u4fa1\u5730\u57df\u3068\u306f\u3001\u5358\u7d14\u306b\u8def\u7dda\u4fa1\u304c\u3042\u308b\u5730\u57df\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8def\u7dda\u4fa1\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.rosenka.nta.go.jp\/\">\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u306b\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f53\u8a72\u571f\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8a55\u4fa1\u500d\u7387\u8868\u306b\u3066\u78ba\u8a8d\u3067\u304d\u3001\u4e0b\u8a18\u306e\u901a\u308a\u8def\u7dda\u4fa1\u5730\u57df\u3067\u3042\u308c\u3070\u300c\u8def\u7dda\u300d\u3001\u500d\u7387\u5730\u57df\u3067\u3042\u308c\u3070\u300c1.1\u306a\u3069\u306e\u6570\u5024\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"372\" src=\"\/columns\/wp-content\/uploads\/2022\/07\/image4.png\" alt=\"\" class=\"wp-image-5467\" srcset=\"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image4.png 886w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image4-300x126.png 300w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image4-768x322.png 768w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.rosenka.nta.go.jp\/main_r03\/sapporo\/hokkaido\/ratios\/html\/a1a103rf.htm\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8 \u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5927\u898f\u6a21\u5de5\u5834\u7528\u5730\u306b\u8a72\u5f53\u3057\u306a\u3044\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\">\u5927\u898f\u6a21\u5de5\u5834\u7528\u5730\u306b\u8a72\u5f53\u3057\u306a\u3044\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b<\/h3>\n\n\n\n<p>\u500d\u7387\u5730\u57df\u306e\u5834\u5408\u306f\u3001\u5927\u898f\u6a21\u5de5\u696d\u7528\u5730\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u5927\u898f\u6a21\u5de5\u696d\u7528\u7528\u5730\u306b\u3064\u3044\u3066\u3082\u3001<a href=\"https:\/\/www.rosenka.nta.go.jp\/main_r03\/sapporo\/hokkaido\/pref_frm.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u8def\u7dda\u4fa1\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u306e\u5f53\u8a72\u5730\u57df\u306e\u30da\u30fc\u30b8\u304b\u3089\u78ba\u8a8d\u304c\u53ef\u80fd\u3067\u3059\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u666e\u901a\u5546\u696d-\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u53c8\u306f\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u6240\u5728\u3059\u308b\">\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u53c8\u306f\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u6240\u5728\u3059\u308b<\/h3>\n\n\n\n<p>\u8def\u7dda\u4fa1\u5730\u57df\u306e\u5834\u5408\u3001\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u53c8\u306f\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u6240\u5728\u3059\u308b\u3053\u3068\u3082\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5224\u5b9a\u3082\u8def\u7dda\u4fa1\u3092\u5229\u7528\u3059\u308c\u3070\u7c21\u5358\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8def\u7dda\u4fa1\u306e\u3042\u308b\u9053\u8def\u306b\u306f\u3001\u8def\u7dda\u4fa1\u56f3\u3067\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a18\u53f7\u304c\u8a18\u3055\u308c\u3066\u304a\u308a\u3001\u5f53\u8a72\u571f\u5730\u306e\u5168\u9762\u9053\u8def\u304c\u8d64\u304f\u56f2\u3063\u305f\u300c\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u300d\u300c\u666e\u901a\u4f4f\u5b85\u5730\u533a\u300d\u306e\u30de\u30fc\u30af\u306b\u306a\u3063\u3066\u3044\u308c\u3070\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8c\u65b9\u4ee5\u4e0a\u306e\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u6b63\u9762\u306e\u9053\u8def\u3067\u5224\u65ad\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"748\" height=\"172\" src=\"\/columns\/wp-content\/uploads\/2022\/07\/image2.png\" alt=\"\" class=\"wp-image-5465\" srcset=\"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image2.png 748w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image2-300x69.png 300w\" sizes=\"auto, (max-width: 748px) 100vw, 748px\" \/><\/figure>\n\n\n\n<p>\u306a\u304a\u3001\u5224\u5b9a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9053\u8def\u304c2\u3064\u306e\u8def\u7dda\u4fa1\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u9762\u3057\u3066\u3044\u308b\u5730\u533a\u533a\u5206\u304c\u5927\u304d\u3044\u307b\u3046\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u4e09\u5927\u90fd\u5e02\u570f\u306b\u304a\u3044\u3066\u306f500-\u4ee5\u4e0a-\u305d\u308c\u4ee5\u5916\u306e\u5730\u57df\u306b\u304a\u3044\u3066\u306f1-000-\u4ee5\u4e0a\u306e\u5730\u7a4d\u3092\u6709\u3057\u3066\u3044\u308b\">\u4e09\u5927\u90fd\u5e02\u570f\u306b\u304a\u3044\u3066\u306f500\u33a1\u4ee5\u4e0a\u3001\u305d\u308c\u4ee5\u5916\u306e\u5730\u57df\u306b\u304a\u3044\u3066\u306f1,000\u33a1\u4ee5\u4e0a\u306e\u5730\u7a4d\u3092\u6709\u3057\u3066\u3044\u308b<\/h3>\n\n\n\n<p>\u6b21\u306b\u9762\u7a4d\u306b\u3088\u308b\u8981\u4ef6\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002\u5f53\u8a72\u571f\u5730\u304c\u4e09\u5927\u90fd\u5e02\u570f\u306b\u6240\u5728\u3059\u308b\u306a\u3089500\u33a1\u4ee5\u4e0a\u3001\u4e09\u5927\u90fd\u5e02\u570f\u4ee5\u5916\u306a\u30891,000\u33a1\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e09\u5927\u90fd\u5e02\u570f\u3068\u306f\u3001\u9996\u90fd\u570f\uff08\u6771\u4eac\u90fd\u30fb\u57fc\u7389\u770c\u30fb\u5343\u8449\u770c\u30fb\u795e\u5948\u5ddd\u770c\u30fb\u8328\u57ce\u770c\uff09\u30fb\u8fd1\u757f\u570f\uff08\u4eac\u90fd\u5e9c\u30fb\u5927\u962a\u5e9c\u30fb\u5175\u5eab\u770c\u30fb\u5948\u826f\u770c\uff09\u30fb\u4e2d\u90e8\u570f\uff08\u611b\u77e5\u770c\u30fb\u4e09\u91cd\u770c\uff09\u306e\u4e00\u90e8\u306e\u5e02\u753a\u6751\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3057\u3066\u3044\u308b\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/pdf\/chiseki.pdf\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d\u306b\u3066\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"695\" height=\"1024\" src=\"\/columns\/wp-content\/uploads\/2022\/07\/image3-695x1024.png\" alt=\"\" class=\"wp-image-5466\" srcset=\"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image3-695x1024.png 695w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image3-204x300.png 204w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image3.png 758w\" sizes=\"auto, (max-width: 695px) 100vw, 695px\" \/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/pdf\/chiseki.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u300d\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<p>\u6ce8\u610f\u66f8\u304d\u306b\u3082\u3042\u308b\u901a\u308a\u300c\u4e00\u90e8\u300d\u306e\u6b04\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u5e02\u753a\u6751\u306b\u3064\u3044\u3066\u306f\u3001\u533a\u57df\u306b\u3088\u3063\u3066\u4e09\u5927\u90fd\u5e02\u570f\u304b\u3069\u3046\u304b\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5404\u5e02\u753a\u6751\u53c8\u306f\u5e9c\u770c\u306e\u7a93\u53e3\u3067\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306b\u6240\u5728\u3057\u306a\u3044\">\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306b\u6240\u5728\u3057\u306a\u3044<\/h3>\n\n\n\n<p>\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306b\u6240\u5728\u3057\u306a\u3044\u3053\u3068\u3082\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u3068\u306f\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u3067\u5206\u985e\u3055\u308c\u305f\u571f\u5730\u5206\u985e\u306e\u4e00\u3064\u3067\u3001\u5e02\u8857\u5316\u3092\u6291\u5236\u3059\u308b\u5730\u57df\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5bfe\u8c61\u5730\u306e\u5f79\u6240\u306b\u3042\u308b\u90fd\u5e02\u8a08\u753b\u56f3\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u7b2c10\u53f7\u53c8\u306f\u7b2c11\u53f7\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4f8b\u5916\u7684\u306b\u8981\u4ef6\u304c\u9069\u7528\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u7b2c10\u53f7\u53c8\u306f\u7b2c11\u53f7\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u3067\u3082\u5b85\u5730\u5206\u8b72\u7b49\u306e\u958b\u767a\u884c\u70ba\u304c\u53ef\u80fd\u306a\u8981\u4ef6\u306e\u4e00\u90e8\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u3092\u9069\u7528\u8981\u4ef6\u3068\u306a\u308b\u5b85\u5730\u958b\u767a\u5730\u306e\u8981\u4ef6\u3068\u306a\u308b\u305f\u3081\u3001\u8a55\u4fa1\u304c\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u300110\u53f7\u300111\u53f7\u533a\u57df\u306b\u6240\u5728\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3059\u3079\u3066\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306b\u8a72\u5f53\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u9069\u7528\u3068\u306a\u308b\u306e\u306f\u300110\u53f7\u30fb11\u53f7\u306e\u571f\u5730\u3067\u3042\u308b\u3053\u3068\u306b\u52a0\u3048\u3066\u300c\u5b85\u5730\u5206\u8b72\u306b\u4fc2\u308b\u958b\u767a\u884c\u70ba\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u533a\u57df\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u4ef6\u3067\u3059\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u90fd\u5e02\u8a08\u753b\u6cd5\u306e\u7528\u9014\u5730\u57df\u304c\u5de5\u696d\u5c02\u7528\u5730\u57df\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u306b\u6240\u5728\u3057\u306a\u3044\">\u90fd\u5e02\u8a08\u753b\u6cd5\u306e\u7528\u9014\u5730\u57df\u304c\u5de5\u696d\u5c02\u7528\u5730\u57df\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u306b\u6240\u5728\u3057\u306a\u3044<\/h3>\n\n\n\n<p>\u6b21\u306e\u8981\u4ef6\u306f\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u306e\u7528\u9014\u5730\u57df\u304c\u5de5\u696d\u5c02\u7528\u5730\u57df\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u306b\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5de5\u696d\u5c02\u7528\u5730\u57df\u3068\u306f\u3001\u8a08\u753b\u7684\u306b\u6574\u5099\u3055\u308c\u305f\u30b3\u30f3\u30d3\u30ca\u30fc\u30c8\u3084\u5de5\u696d\u56e3\u5730\u7b49\u3092\u60f3\u5b9a\u3057\u305f\u5de5\u696d\u5730\u57df\u3067\u3001\u5de5\u696d\u306e\u4fc3\u9032\u3092\u56f3\u308b\u305f\u3081\u306b\u6307\u5b9a\u3055\u308c\u305f\u7528\u9014\u5730\u57df\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5730\u57df\u3067\u306f\u5de5\u696d\u306e\u7acb\u5730\u3092\u4e3b\u4f53\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8da3\u65e8\u306b\u53cd\u3059\u308b\u305f\u3081\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u6307\u5b9a\u5bb9\u7a4d\u7387\u304c400-\u6771\u4eac\u90fd\u306e\u7279\u5225\u533a\u306b\u304a\u3044\u3066\u306f300-\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u6240\u5728\u3057\u306a\u3044\">\u6307\u5b9a\u5bb9\u7a4d\u7387\u304c400\uff05\uff08\u6771\u4eac\u90fd\u306e\u7279\u5225\u533a\u306b\u304a\u3044\u3066\u306f300\uff05\uff09\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u6240\u5728\u3057\u306a\u3044<\/h3>\n\n\n\n<p>\u6700\u5f8c\u306e\u8981\u4ef6\u306f\u3001\u6307\u5b9a\u5bb9\u7a4d\u7387\u304c400\uff05\uff08\u6771\u4eac\u90fd\u306e\u7279\u5225\u533a\u306b\u304a\u3044\u3066\u306f300\uff05\uff09\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u6240\u5728\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u306a\u304a\u3001\u6771\u4eac\u90fd\u306e\u7279\u5225\u533a\u306f\u6771\u4eac23\u533a\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u5bb9\u7a4d\u7387\u3068\u306f\u3001\u571f\u5730\u9762\u7a4d\u306b\u5bfe\u3059\u308b\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u5bb9\u7a4d\u7387\u304c\u5927\u304d\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u5b85\u5730\u3088\u308a\u3082\u9ad8\u5c64\u5efa\u7269\u306b\u5411\u3044\u3066\u3044\u308b\u571f\u5730\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8da3\u65e8\u306b\u53cd\u3059\u308b\u305f\u3081\u3001\u9069\u7528\u5916\u3067\u3059\u3002\u6307\u5b9a\u5bb9\u7a4d\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u90fd\u5e02\u8a08\u753b\u56f3\u306b\u3066\u78ba\u8a8d\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6700\u5f8c\u306b\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u305f\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u9069\u7528\u5224\u65ad\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u63b2\u8f09\u3057\u3066\u304a\u304d\u307e\u3059\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/pdf\/chiseki.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u300d\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730-\u306e\u8a55\u4fa1\u65b9\u6cd5\">\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u6b21\u306b\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\">\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3066\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br><\/p>\n\n\n\n<p>\u6b63\u9762\u8def\u7dda\u4fa1 \u2715 \u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387 \u2715 \u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u7b49 \u2715 \u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387 \u2715 \u5730\u7a4d\uff08\u33a1\uff09<br><\/p>\n\n\n\n<p>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3001\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u7b49\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u8868\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u6539\u6b63\uff09<\/a>\u300d\u306b\u3066\u3001\u63d0\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u3067\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e3\u3064\u306e\u6e1b\u4fa1\u8981\u56e0\u304c\u8003\u616e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>&nbsp;\u6238\u5efa\u4f4f\u5b85\u7528\u5730\u3068\u3057\u3066\u306e\u5206\u5272\u5206\u8b72\u306b\u4f34\u3046\u6f70\u308c\u5730\uff08\u203b\uff09\u306e\u8ca0\u62c5\u306b\u3088\u308b\u6e1b\u4fa1<\/li><li>&nbsp;\u6238\u5efa\u4f4f\u5b85\u7528\u5730\u3068\u3057\u3066\u306e\u5206\u5272\u5206\u8b72\u306b\u4f34\u3046\u5de5\u4e8b\u30fb\u6574\u5099\u8cbb\u7528\u7b49\u306e\u8ca0\u62c5\u306b\u3088\u308b\u6e1b\u4fa1<\/li><li>&nbsp;\u958b\u767a\u5206\u8b72\u696d\u8005\u306e\u4e8b\u696d\u53ce\u76ca\u30fb\u4e8b\u696d\u30ea\u30b9\u30af\u7b49\u306e\u8ca0\u62c5\u306b\u3088\u308b\u6e1b\u4fa1<\/li><\/ul>\n\n\n\n<p>\u203b\u6f70\u308c\u5730\u3068\u306f\u3001\u516c\u5171\u65bd\u8a2d\u306e\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u5b85\u5730\u3068\u3057\u3066\u6d3b\u7528\u304c\u4e0d\u53ef\u3068\u306a\u3063\u305f\u571f\u5730\u306e\u3053\u3068\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\">\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306eAB\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u4f4e\u3044\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>A\uff1a\u305d\u306e\u5b85\u5730\u306e\u57fa\u6e96\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u2715 \u8a55\u4fa1\u500d\u7387<\/p>\n\n\n\n<p>B\uff1a\u305d\u306e\u5b85\u5730\u304c\u6a19\u6e96\u7684\u306a\u9593\u53e3\u30fb\u5965\u884c\u3092\u6709\u3059\u308b\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d \u2715 \u666e\u901a\u4f4f\u5b85\u5730\u533a\u306e\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387 \u2715 \u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u7b49 \u2715 \u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387 \u2715 \u5730\u7a4d\uff08\u33a1\uff09<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387-\u306e\u8a08\u7b97\u65b9\u6cd5\">\u300c\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u300d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u8a55\u4fa1\u8a08\u7b97\u3067\u306f\u3001\u8def\u7dda\u4fa1\u5730\u57df\u30fb\u500d\u7387\u5730\u57df\u306e\u3044\u305a\u308c\u3067\u3082\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4e09\u5927\u90fd\u5e02\u570f\u3068\u305d\u308c\u4ee5\u5916\u3067\u6c42\u3081\u65b9\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u4e09\u5927\u90fd\u5e02\u570f\u306b\u6240\u5728\u3059\u308b\u5b85\u5730\">\u4e09\u5927\u90fd\u5e02\u570f\u306b\u6240\u5728\u3059\u308b\u5b85\u5730<\/h3>\n\n\n\n<p>\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"136\" src=\"\/columns\/wp-content\/uploads\/2022\/07\/image5.png\" alt=\"\" class=\"wp-image-5468\" srcset=\"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image5.png 886w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image5-300x46.png 300w, https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-content\/uploads\/2022\/07\/image5-768x118.png 768w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4609.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8a08\u7b97\u5f0f\u306b\u3066\u5229\u7528\u3059\u308bB\u3001C\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u6570\u5024\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u5730\u7a4d(\u33a1\uff09<\/td><td>\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3001\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/td><\/tr><tr><td>B<\/td><td>C<\/td><\/tr><tr><td>500\u4ee5\u4e0a 1,000\u672a\u6e80<\/td><td>0.95<\/td><td>25<\/td><\/tr><tr><td>1,000\u4ee5\u4e0a 3,000\u672a\u6e80<\/td><td>0.90<\/td><td>75<\/td><\/tr><tr><td>3,000\u4ee5\u4e0a 5,000\u672a\u6e80<\/td><td>0.85<\/td><td>225<\/td><\/tr><tr><td>5,000\u4ee5\u4e0a<\/td><td>0.80<\/td><td>475<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4609.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u6771\u4eac\u90fd\u753a\u7530\u5e02\u30672,000\u33a1\u306e\u571f\u5730\u306e\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u4f8b\u793a\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<p>\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387 = (3,000 \u2715 0.85 \uff0b 225) \u00f7 3,000 \u2715 0.8<br><\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3068\u3001\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u306f\u300c0.74\u300d\u3068\u306a\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u4e09\u5927\u90fd\u5e02\u570f\u4ee5\u5916\u306e\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5b85\u5730\">\u4e09\u5927\u90fd\u5e02\u570f\u4ee5\u5916\u306e\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5b85\u5730<\/h3>\n\n\n\n<p>\u4e09\u5927\u90fd\u5e02\u570f\u4ee5\u5916\u306e\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5b85\u5730\u306e\u5834\u5408\u3001\u8a08\u7b97\u306b\u4f7f\u7528\u3059\u308b\u6570\u5024\u57fa\u6e96\u304c\u7570\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u4ed6\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4e09\u5927\u90fd\u5e02\u570f\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u5730\u7a4d(\u33a1\uff09<\/td><td>\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3001\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/td><\/tr><tr><td>B<\/td><td>C<\/td><\/tr><tr><td>500\u4ee5\u4e0a 3,000\u672a\u6e80<\/td><td>0.90<\/td><td>100<\/td><\/tr><tr><td>3,000\u4ee5\u4e0a 5,000\u672a\u6e80<\/td><td>0.85<\/td><td>250<\/td><\/tr><tr><td>5,000\u4ee5\u4e0a<\/td><td>0.80<\/td><td>500<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4609.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u76f8\u7d9a\u3059\u308b\u969b\u306e-\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730-\u306e\u6ce8\u610f\u70b9\">\u76f8\u7d9a\u3059\u308b\u969b\u306e\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p>\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u3092\u76f8\u7d9a\u3059\u308b\u969b\u306b\u306f\u3001\u9069\u7528\u8981\u4ef6\u3092\u8e0f\u307e\u3048\u3044\u304f\u3064\u304b\u6ce8\u610f\u3057\u3066\u304a\u304f\u3079\u304d\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6ce8\u610f\u70b9\u30925\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u5206\u304c\u5730\u7a4d\u8981\u4ef6\u3092\u4e0b\u56de\u3089\u306a\u3044\u3088\u3046\u6ce8\u610f\u3059\u308b\">\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u5206\u304c\u5730\u7a4d\u8981\u4ef6\u3092\u4e0b\u56de\u3089\u306a\u3044\u3088\u3046\u6ce8\u610f\u3059\u308b<\/h3>\n\n\n\n<p>1\u70b9\u76ee\u306f\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u5206\u304c\u5730\u7a4d\u8981\u4ef6\u3092\u4e0b\u56de\u3089\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306b\u304a\u3044\u3066\u3001\u5b85\u5730\u306e\u8a55\u4fa1\u5358\u4f4d\u306f\u5229\u7528\u8005\u6bce\u304c\u539f\u5247\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u5b58\u5728\u3057\u3001\u5206\u5272\u767b\u8a18\u3057\u305f\u3046\u3048\u3067\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u5358\u4f4d\u3067\u9069\u7528\u8981\u4ef6\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5206\u5272\u767b\u8a18\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u5206\u304c\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\u306e\u8981\u4ef6\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u5916\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u7b46\u5358\u4f4d\u3067\u306f\u306a\u304f\u8a55\u4fa1\u5358\u4f4d\u3067\u9762\u7a4d\u8981\u4ef6\u3092\u5224\u5b9a\u3059\u308b\">\u7b46\u5358\u4f4d\u3067\u306f\u306a\u304f\u8a55\u4fa1\u5358\u4f4d\u3067\u9762\u7a4d\u8981\u4ef6\u3092\u5224\u5b9a\u3059\u308b<\/h3>\n\n\n\n<p>2\u70b9\u76ee\u306f\u7b46\u5358\u4f4d\u3067\u306f\u306a\u304f\u3001\u8a55\u4fa1\u5358\u4f4d\u3067\u9762\u7a4d\u8981\u4ef6\u306f\u5224\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7b46\u5358\u4f4d\u3068\u306f\u3001\u767b\u8a18\u3055\u308c\u305f1\u500b\u306e\u571f\u5730\u306e\u5358\u4f4d\u3092\u8868\u3057\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u8a55\u4fa1\u5358\u4f4d\u306f\u7b46\u306b\u304b\u304b\u308f\u3089\u305a\u5229\u7528\u5358\u4f4d\u306b\u3088\u3063\u30661\u500b\u306e\u5358\u4f4d\u3068\u898b\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u30012\u7b46\u306e\u571f\u5730\u306e\u4e0a\u306b1\u3064\u306e\u5b85\u5730\u304c\u7acb\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e2\u7b46\u306e\u571f\u5730\u304c\u4e00\u4f53\u7684\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u8a55\u4fa1\u5358\u4f4d\u306f1\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u30011\u70b9\u76ee\u3067\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001\u5206\u5272\u767b\u8a18\u3092\u3057\u305f\u5834\u5408\u306f\u6240\u6709\u8005\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e00\u4f53\u5229\u7528\u3057\u3066\u3044\u308b\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u3001\u6240\u6709\u8005\u6bce\u306b\u5206\u5272\u3057\u305f\u571f\u5730\u3067\u306e\u8a55\u4fa1\u3068\u306a\u308b\u70b9\u306f\u540c\u69d8\u3067\u3059\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5171\u6709\u5730\u306e\u5730\u7a4d\u898f\u6a21\u306f\u5168\u4f53\u306e\u9762\u7a4d\u3067\u5224\u5b9a\u3059\u308b\">\u5171\u6709\u5730\u306e\u5730\u7a4d\u898f\u6a21\u306f\u5168\u4f53\u306e\u9762\u7a4d\u3067\u5224\u5b9a\u3059\u308b<\/h3>\n\n\n\n<p>3\u70b9\u76ee\u306f\u5171\u6709\u5730\u306e\u5730\u7a4d\u898f\u6a21\u306f\u5168\u4f53\u306e\u9762\u7a4d\u3067\u5224\u5b9a\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>1\u70b9\u76ee\u3067\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u3067\u5206\u5272\u767b\u8a18\u306e\u3046\u3048\u3001\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u6240\u6709\u8005\u6bce\u306e\u8a55\u4fa1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8907\u6570\u306e\u76f8\u7d9a\u8005\u306e\u5171\u6709\u6301\u5206\u3068\u3057\u305f\u5834\u5408\u306f\u571f\u5730\u5168\u4f53\u306e\u9762\u7a4d\u3067\u8a55\u4fa1\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001\u571f\u5730\u3092\u5171\u6709\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u30c8\u30e9\u30d6\u30eb\u306b\u3082\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u306e\u3067\u3001\u3067\u304d\u308b\u3060\u3051\u907f\u3051\u305f\u307b\u3046\u304c\u7121\u96e3\u3067\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u5927\u5e45\u306a\u6e1b\u984d\u3092\u8003\u616e\u3057\u691c\u8a0e\u3057\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u5171\u6709\u6301\u5206\u306b\u3066\u76f8\u7d9a\u3057\u305f\u5f8c\u306b\u58f2\u8cb7\u7b49\u306e\u305f\u3081\u571f\u5730\u5206\u5272\u3092\u3057\u305f\u5834\u5408\u3001\u7d4c\u6e08\u7684\u5408\u7406\u6027\u304c\u8a8d\u3081\u3089\u308c\u306a\u3051\u308c\u3070\u3001\u5426\u8a8d\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5168\u3066\u306e\u6e1b\u4fa1\u8981\u56e0\u3092\u628a\u63e1\u3059\u308b\">\u5168\u3066\u306e\u6e1b\u4fa1\u8981\u56e0\u3092\u628a\u63e1\u3059\u308b<\/h3>\n\n\n\n<p>4\u70b9\u76ee\u306f\u3059\u3079\u3066\u306e\u6e1b\u4fa1\u8981\u56e0\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u3067\u7528\u3044\u308b\u88dc\u6b63\u7387\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3055\u307e\u3056\u307e\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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