{"id":35206,"date":"2019-06-06T17:21:18","date_gmt":"2019-06-06T08:21:18","guid":{"rendered":"https:\/\/support-sozoku.com\/?p=35206"},"modified":"2025-11-05T14:20:26","modified_gmt":"2025-11-05T05:20:26","slug":"reform","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/sozokuzei\/reform\/","title":{"rendered":"\u30ea\u30d5\u30a9\u30fc\u30e0\u3067\u76f8\u7d9a\u7a0e\u306f\u4e0a\u304c\u308b\uff1f\u4e0b\u304c\u308b\uff1f\u7bc0\u7a0e\u52b9\u679c\u3092\u7a0e\u7406\u58eb\u304c\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<div class=\"usefulpoints\">\n<h2>\u8a18\u4e8b\u306e\u8981\u7d04<\/h2>\n<ul>\n<li>\u30ea\u30d5\u30a9\u30fc\u30e0\u306f\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u304b\u300c\u4fee\u7e55\u8cbb\u300d\u304b\u3067\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b<\/li>\n<li>\u73fe\u91d1\u3092\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u306b\u5145\u3066\u308b\u3068\u8a55\u4fa1\u984d\u3092\u5727\u7e2e\u3067\u304d\u308b\u3002\u5efa\u7269\u8a55\u4fa1\u306f\u6642\u4fa1\u306e\u7d0470\uff05<\/li>\n<li>\u89aa\u540d\u7fa9\u306e\u5bb6\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u3092\u5b50\u3069\u3082\u304c\u8ca0\u62c5\u3059\u308b\u3068\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u76f8\u7d9a\u524d\u306b\u5b9f\u5bb6\u3092\u30ea\u30d5\u30a9\u30fc\u30e0\u3057\u3066\u304a\u304d\u305f\u3044\u300d\u300c\u53e4\u3044\u5bb6\u3092\u8010\u9707\u88dc\u5f37\u3057\u3066\u304b\u3089\u58f2\u5374\u3057\u305f\u3044\u300d\u3053\u3046\u3057\u305f\u3054\u76f8\u8ac7\u304c\u8fd1\u5e74\u3001\u76f8\u7d9a\u3092\u63a7\u3048\u305f\u3054\u5bb6\u5ead\u3067\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u591a\u304f\u306e\u65b9\u304c\u6c17\u306b\u3055\u308c\u308b\u306e\u304c\u3001\u300c\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3059\u308b\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u4e0a\u304c\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u306f\uff1f\u300d\u3068\u3044\u3046\u7591\u554f\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u306e\u5185\u5bb9\u3084\u76ee\u7684\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u4e0a\u304c\u308b\u30b1\u30fc\u30b9\u3068\u4e0a\u304c\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u3068\u304d\u306b\u306f\u3001\u751f\u524d\u306b\u30ea\u30d5\u30a9\u30fc\u30e0\u3059\u308b\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u5f71\u97ff\u3059\u308b\u30ea\u30d5\u30a9\u30fc\u30e0\u306e\u7a2e\u985e\uff08\u8cc7\u672c\u7684\u652f\u51fa\u3068\u4fee\u7e55\u8cbb\u306e\u9055\u3044\uff09\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u30ea\u30d5\u30a9\u30fc\u30e0\u306e\u6761\u4ef6\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u3092\u8d08\u4e0e\u3067\u307e\u304b\u306a\u3046\u5834\u5408\u306e\u6ce8\u610f\u70b9\u3092\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<a href=\"https:\/\/vs-group.jp\/sozokuzei\/\">VSG\u76f8\u7d9a\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a>\u3067\u306f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u3092\u7121\u6599\u3067\u53d7\u3051\u4ed8\u3051\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u3067\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u304b\u3001\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u3092\u611f\u3058\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<div class=\"resbnr tac\">\n  <a href=\"https:\/\/vs-group.jp\/sozokuzei\/contact\/\" class=\"article_middle_img\">\n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/supportcenter\/media\/wp\/wp-content\/themes\/support-sozoku\/images\/cta2602_pc.gif\" alt=\"\u76f8\u7d9a\u306e\u30d7\u30ed\u306b\u7121\u6599\u3067\u76f8\u8ac7\u3057\u3066\u307f\u308b\" width=\"700\" height=\"250\">\n  <\/a>\n<\/div>\n\n\n\n\n<h2 class=\"simple_center no-tag\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u5f71\u97ff\u3059\u308b\u300c\u30ea\u30d5\u30a9\u30fc\u30e0\u306e\u7a2e\u985e\u300d\u3068\u306f\uff1f<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u540c\u3058\u30ea\u30d5\u30a9\u30fc\u30e0\u3067\u3082\u5185\u5bb9\u306b\u3088\u3063\u3066<span class=\"markerYellow my-strong\">\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u4e0a\u304c\u308b\u5834\u5408\u3068\u4e0a\u304c\u3089\u306a\u3044\u5834\u5408<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5dee\u3092\u5206\u3051\u308b\u306e\u304c\u3001\u5de5\u4e8b\u304c\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u300c\u4fee\u7e55\u8cbb\u300d\u306b\u3042\u305f\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u533a\u5225\u3092\u8aa4\u308b\u3068\u3001\u4e0d\u8981\u306a\u7a0e\u8ca0\u62c5\u3084\u7533\u544a\u6f0f\u308c\u306b\u3064\u306a\u304c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305a\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5b9a\u7fa9\u3068\u5224\u65ad\u57fa\u6e96\u3092\u6b63\u3057\u304f\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"no-tag\">\u8cc7\u672c\u7684\u652f\u51fa\u3068\u4fee\u7e55\u8cbb\u306e\u9055\u3044<\/h3>\n<p>\u30ea\u30d5\u30a9\u30fc\u30e0\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3069\u3046\u5f71\u97ff\u3059\u308b\u304b\u306f\u3001\u5de5\u4e8b\u5185\u5bb9\u306e\u76ee\u7684\u3068\u52b9\u679c\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u672c\u7684\u652f\u51fa\u306f\u300c\u5efa\u7269\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u5de5\u4e8b\u300d\u3001\u4fee\u7e55\u8cbb\u306f\u300c\u58ca\u308c\u305f\u90e8\u5206\u3092\u76f4\u3059\u5de5\u4e8b\u300d\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4>\u8cc7\u672c\u7684\u652f\u51fa\u3068\u306f\uff1f<\/h4>\n<p><span class=\"markerYellow my-strong\">\u8cc7\u672c\u7684\u652f\u51fa\u3068\u306f\u3001\u5efa\u7269\u306e\u4fa1\u5024\u3084\u6a5f\u80fd\u3092\u5411\u4e0a\u3055\u305b\u3001\u8010\u7528\u5e74\u6570\u3092\u5ef6\u3070\u3059\u5de5\u4e8b\u306b\u304b\u304b\u308b\u8cbb\u7528<\/span>\u306e\u3053\u3068\u3067\u3059\u3002\u69cb\u9020\u306e\u5909\u66f4\u3084\u6027\u80fd\u5411\u4e0a\u3092\u4f34\u3046\u30ea\u30d5\u30a9\u30fc\u30e0\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ul>\n<li>\u30ad\u30c3\u30c1\u30f3\u3084\u6d74\u5ba4\u3092\u6700\u65b0\u8a2d\u5099\u306b\u7dcf\u5165\u308c\u66ff\u3048\u3059\u308b<\/li>\n<li>\u9593\u53d6\u308a\u3092\u5909\u66f4\u3057\u3066\u5c45\u4f4f\u30b9\u30da\u30fc\u30b9\u3092\u62e1\u5f35\u3059\u308b<\/li>\n<li>\u8010\u9707\u88dc\u5f37\u3084\u5897\u7bc9\u3092\u884c\u3046<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u5de5\u4e8b\u306f\u3001\u5efa\u7269\u306e\u8cc7\u7523\u4fa1\u5024\u305d\u306e\u3082\u306e\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u304c\u4e0a\u6607\u3057\u3001\u7d50\u679c\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u984d\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u8cc7\u672c\u7684\u652f\u51fa\u3092\u884c\u3063\u3066\u3082\u3001\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u7528\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u3059\u3050\u306b\u4e0a\u304c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u70b9\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u539f\u5247\uff13\u5e74\u3054\u3068\u306b\u884c\u308f\u308c\u308b\u8a55\u4fa1\u66ff\u3048\u3067\u898b\u76f4\u3055\u308c\u308b\u305f\u3081\u3001\u5de5\u4e8b\u76f4\u5f8c\u306e\u53cd\u6620\u306b\u306f\u30bf\u30a4\u30e0\u30e9\u30b0\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u4fee\u7e55\u8cbb\u3068\u306f\uff1f<\/h4>\n<p>\u4e00\u65b9\u3001<span class=\"markerYellow my-strong\">\u4fee\u7e55\u8cbb\u3068\u306f\u3001\u58ca\u308c\u305f\u7b87\u6240\u306e\u88dc\u4fee\u3084\u8001\u673d\u90e8\u5206\u306e\u539f\u72b6\u56de\u5fa9\u3092\u76ee\u7684\u3068\u3057\u305f\u5de5\u4e8b\u8cbb\u7528<\/span>\u3092\u6307\u3057\u307e\u3059\u3002\u6b21\u306e\u3088\u3046\u306a\u30ea\u30d5\u30a9\u30fc\u30e0\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ul>\n<li>\u5916\u58c1\u3084\u5c4b\u6839\u306e\u5857\u308a\u76f4\u3057<\/li>\n<li>\u7d66\u6392\u6c34\u7ba1\u306e\u6f0f\u6c34\u4fee\u7406<\/li>\n<li>\u30d5\u30ed\u30fc\u30ea\u30f3\u30b0\u3084\u58c1\u7d19\u306e\u5f35\u308a\u66ff\u3048<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306f\u5efa\u7269\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u65b0\u305f\u306b\u9ad8\u3081\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u73fe\u72b6\u7dad\u6301\u306e\u305f\u3081\u306e\u652f\u51fa\u3067\u3042\u308b\u305f\u3081\u3001<span class=\"markerYellow my-strong\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u306a\u304a\u3001\u8cc7\u672c\u7684\u652f\u51fa\u304b\u4fee\u7e55\u8cbb\u304b\u306e\u5224\u65ad\u306f\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u304c\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<p class=\"bqTitle\">No.1379 \u4fee\u7e55\u8cbb\u3068\u306a\u3089\u306a\u3044\u3082\u306e\u306e\u5224\u5b9a<\/p>\n<p class=\"bqImg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/11\/reform001.png\" alt=\"\u4fee\u7e55\u8cbb\u3068\u306a\u3089\u306a\u3044\u3082\u306e\u306e\u5224\u5b9a\" width=\"700\" height=\"696\" class=\"aligncenter size-full wp-image-67266\" srcset=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/11\/reform001.png 700w, https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/11\/reform001-300x298.png 300w, https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/11\/reform001-50x50.png 50w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><cite>\u5f15\u7528\u5143\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1379.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81<\/a><\/cite><\/p>\n<\/blockquote>\n<h2 class=\"simple_center no-tag\">\u76f8\u7d9a\u524d\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u306f\u7bc0\u7a0e\u306b\u306a\u308b\uff1f\u305d\u306e\u4ed5\u7d44\u307f<\/h2>\n<p>\u300c\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3057\u3066\u304a\u304f\u3068\u76f8\u7d9a\u7a0e\u304c\u4e0b\u304c\u308b\u300d\u3068\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u76f8\u7d9a\u524d\u306b\u73fe\u91d1\u3092\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u306b\u5145\u3066\u308b\u3053\u3068\u3067\u3001\u7d50\u679c\u7684\u306b\u76f8\u7d9a\u7a0e\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u73fe\u91d1\u3068\u5efa\u7269\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u300c<span class=\"markerYellow my-strong\">\u8a55\u4fa1\u5272\u5408\u306e\u9055\u3044<\/span>\u300d\u306b\u7740\u76ee\u3057\u305f\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u73fe\u91d1\u3088\u308a\u3082\u5efa\u7269\u306e\u8a55\u4fa1\u306f\u4f4e\u304f\u7b97\u5b9a\u3055\u308c\u308b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3067\u306f\u3001\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u73fe\u91d1\u306f\u300c\u984d\u9762\u305d\u306e\u307e\u307e\uff1d\u8a55\u4fa1100\uff05\u300d\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5efa\u7269\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\uff08\u6642\u4fa1\u306e\u7d0470\uff05\uff09\u3092\u3082\u3068\u306b\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u540c\u30583,000\u4e07\u5186\u3092\u6301\u3063\u3066\u3044\u3066\u3082\u3001<\/p>\n<div class=\"kakomiBox01\">\n<ul>\n<li>\u73fe\u91d13,000\u4e07\u5186\u3092\u305d\u306e\u307e\u307e\u76f8\u7d9a\u3059\u308c\u3070\u3001\u8a55\u4fa1\u984d3,000\u4e07\u5186<\/li>\n<li>3,000\u4e07\u5186\u3092\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u4f7f\u3063\u3066\u5efa\u7269\u4fa1\u5024\u3092\u9ad8\u3081\u3066\u3082\u3001\u8a55\u4fa1\u4e0a\u6607\u306f\u7d042,100\u4e07\u5186\uff08\uff1d70\uff05\u8a55\u4fa1\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u306a\u308a\u3001\u8a55\u4fa1\u984d\u30d9\u30fc\u30b9\u3067\u306f\u7d04900\u4e07\u5186\u5206\u306e\u5727\u7e2e\u52b9\u679c\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u7684\u306b\u3001<span class=\"markerYellow my-strong\">\u73fe\u91d1\u3092\u6e1b\u3089\u3057\u3064\u3064\u8cc7\u7523\u4fa1\u5024\u3092\u4fdd\u3064\uff1d\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u4e0b\u3052\u308b<\/span>\u4ed5\u7d44\u307f\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u7bc0\u7a0e\u306e\u52b9\u679c\u304c\u51fa\u3084\u3059\u3044\u30b1\u30fc\u30b9\u30fb\u51fa\u306b\u304f\u3044\u30b1\u30fc\u30b9<\/h3>\n<p>\u76f8\u7d9a\u524d\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u306f\u3001<span class=\"markerYellow my-strong\">\u3059\u3079\u3066\u304c\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u3069\u306e\u3088\u3046\u306a\u76ee\u7684\u30fb\u5185\u5bb9\u3067\u884c\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3078\u306e\u5f71\u97ff\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u51fa\u3084\u3059\u3044\u30b1\u30fc\u30b9\u3068\u51fa\u306b\u304f\u3044\u30b1\u30fc\u30b9\u3092\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u7bc0\u7a0e\u52b9\u679c\u304c\u51fa\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/h4>\n<h5>\u8001\u673d\u5316\u3057\u305f\u4f4f\u5b85\u3092\u4fee\u7e55\u30fb\u6539\u4fee\u3057\u3001\u7dad\u6301\u7ba1\u7406\u3092\u76ee\u7684\u3068\u3057\u3066\u8cbb\u7528\u3092\u652f\u51fa\u3057\u305f\u5834\u5408<\/h5>\n<p>\u5916\u58c1\u3084\u5c4b\u6839\u3001\u914d\u7ba1\u306a\u3069\u306e\u8001\u673d\u7b87\u6240\u306e\u88dc\u4fee\u306f\u300c\u4fee\u7e55\u8cbb\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u5efa\u7269\u306e\u4fa1\u5024\u3092\u4e0a\u3052\u306a\u3044\u305f\u3081\u8a55\u4fa1\u984d\u306e\u4e0a\u6607\u304c\u9650\u5b9a\u7684\u3067\u3059\u3002<\/p>\n<h5>\u624b\u3059\u308a\u306e\u53d6\u308a\u4ed8\u3051\u3001\u6bb5\u5dee\u306e\u89e3\u6d88\u306a\u3069\u3001\u4ecb\u8b77\u3084\u5b89\u5168\u78ba\u4fdd\u306e\u305f\u3081\u306e\u5c0f\u898f\u6a21\u30ea\u30d5\u30a9\u30fc\u30e0<\/h5>\n<p>\u624b\u3059\u308a\u306e\u8a2d\u7f6e\u3001\u6bb5\u5dee\u89e3\u6d88\u3001\u6ed1\u308a\u306b\u304f\u3044\u5e8a\u6750\u3078\u306e\u5909\u66f4\u306a\u3069\u306f\u3001\u4e00\u822c\u7684\u306b\u7dad\u6301\u30fb\u5b89\u5168\u6027\u306e\u78ba\u4fdd\u304c\u76ee\u7684\u3067\u3001\u300c\u4fee\u7e55\u8cbb\u300d\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u7bc0\u7a0e\u52b9\u679c\u304c\u51fa\u306b\u304f\u3044\u30b1\u30fc\u30b9<\/h4>\n<h5>\u9ad8\u984d\u306a\u5897\u7bc9\u3084\u65b0\u7bc9\u540c\u69d8\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u3067\u5efa\u7269\u8a55\u4fa1\u304c\u5927\u5e45\u306b\u4e0a\u304c\u308b\u5834\u5408<\/h5>\n<p>\u5efa\u7269\u306e\u69cb\u9020\u3084\u7528\u9014\u3092\u5909\u3048\u308b\u3088\u3046\u306a\u5de5\u4e8b\u306f\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u306b\u8a72\u5f53\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u5927\u304d\u304f\u4e0a\u6607\u3057\u307e\u3059\u3002\u652f\u51fa\u984d\u306b\u5bfe\u3057\u3066\u8a55\u4fa1\u4e0a\u6607\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u8a55\u4fa1\u5727\u7e2e\u306e\u52b9\u679c\u306f\u8584\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h5>\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u5316\u306b\u4f34\u3046\u5927\u639b\u304b\u308a\u306a\u9593\u53d6\u308a\u306e\u5909\u66f4\u3092\u884c\u3046\u5834\u5408<\/h5>\n<p>\u624b\u3059\u308a\u306e\u8a2d\u7f6e\u3084\u6bb5\u5dee\u89e3\u6d88\u306a\u3069\u306e\u8efd\u5fae\u306a\u6539\u4fee\u306f\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u9593\u53d6\u308a\u5909\u66f4\u3084\u30b9\u30b1\u30eb\u30c8\u30f3\u30ea\u30d5\u30a9\u30fc\u30e0\u306e\u3088\u3046\u306b\u6a5f\u80fd\u30fb\u4fa1\u5024\u3092\u5f15\u304d\u4e0a\u3052\u308b\u5de5\u4e8b\u306f\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u5927\u898f\u6a21\u30ea\u30d5\u30a9\u30fc\u30e0\u304c\u307e\u3063\u305f\u304f\u7121\u99c4\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u751f\u524d\u306b1,000\u4e07\u5186\u3092\u304b\u3051\u3066\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u306f\u304a\u304a\u3080\u306d\u652f\u51fa\u984d\u306e\u7d0470\uff05\uff08\u7d04700\u4e07\u5186\uff09\u3057\u304b\u4e0a\u304c\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<span class=\"markerYellow my-strong\">\u73fe\u91d11,000\u4e07\u5186\u3092\u305d\u306e\u307e\u307e\u6b8b\u3059\u3088\u308a\u3082\u3001\u8a55\u4fa1\u984d\u30d9\u30fc\u30b9\u3067\u7d04300\u4e07\u5186\u5206\u306e\u5727\u7e2e\u52b9\u679c<\/span>\u304c\u5f97\u3089\u308c\u308b\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001<span class=\"markerYellow my-strong\">\u7bc0\u7a0e\u52b9\u679c\u306f\u9650\u5b9a\u7684\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u5b9a\u306e\u8a55\u4fa1\u6e1b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b<\/span>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u30ea\u30d5\u30a9\u30fc\u30e0\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/h2>\n<p>\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u3001\u81ea\u5b85\u3092\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u306b\u3042\u305f\u308b\u5927\u898f\u6a21\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u3088\u308b\u4fa1\u5024\uff08\u8a55\u4fa1\u984d\uff09\u306e\u4e0a\u6607\u3092\u3069\u306e\u3088\u3046\u306b\u76f8\u7d9a\u7a0e\u306b\u53cd\u6620\u3055\u305b\u308b\u304b\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e\u6539\u5b9a\u6642\u671f\u306b\u3088\u3063\u3066\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u6539\u5b9a\u3055\u308c\u305f\u5834\u5408<\/h3>\n<p>\u5927\u898f\u6a21\u30ea\u30d5\u30a9\u30fc\u30e0\u306a\u3069\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u306b\u8a72\u5f53\u3059\u308b\u5de5\u4e8b\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u6539\u5b9a\u3055\u308c\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30ab\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u6539\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001<span class=\"markerYellow my-strong\">\u6539\u5b9a\u5f8c\u306e\u8a55\u4fa1\u984d\u3092\u7528\u3044\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3044\u307e\u3059<\/span>\u3002<\/p>\n<h3 class=\"no-tag\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u6539\u5b9a\u3055\u308c\u306a\u3044\u5834\u5408<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u539f\u5247\uff13\u5e74\u3054\u3068\u306b\u8a55\u4fa1\u66ff\u3048\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5927\u898f\u6a21\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8a55\u4fa1\u984d\u304c\u6539\u5b9a\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001<span class=\"markerYellow my-strong\">\u30ea\u30d5\u30a9\u30fc\u30e0\u524d\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u3092\u52a0\u7b97<\/span>\u3057\u3066\u3001\u5efa\u7269\u5168\u4f53\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u308b\u65b9\u6cd5\u3092\u3068\u308a\u307e\u3059\u3002<\/p>\n<h4>\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u306e\u8a08\u7b97\u65b9\u6cd5<\/h4>\n<p>\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n<p>\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528<\/p>\n<div>\n\t \uff08\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528 \uff0d \u511f\u5374\u8cbb\u76f8\u5f53\u984d\uff09\u00d7 70\uff05\n\t<\/div>\n<\/div>\n<p>\u3053\u3053\u3067\u4f7f\u3046\u511f\u5374\u8cbb\u76f8\u5f53\u984d\u306f\u3001\u6b21\u306e\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n<p>\u511f\u5374\u8cbb\u76f8\u5f53\u984d<\/p>\n<div>\n\t\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528 \u00d7 90\uff05 \u00d7 \u7d4c\u904e\u5e74\u6570 \u00f7 \u8010\u7528\u5e74\u6570\n\t<\/div>\n<\/div>\n<p>\u306a\u304a\u3001\u7d4c\u904e\u5e74\u6570\u306f\uff11\u5e74\u672a\u6e80\u306e\u7aef\u6570\u5207\u308a\u4e0a\u3052\u3001\u8010\u7528\u5e74\u6570\u306f\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"nofollow\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u306b\u898f\u5b9a\u3059\u308b\u8010\u7528\u5e74\u6570<\/a>\u300d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n\t<span>\u53c2\u8003<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/19\/01.htm\" target=\"_blank\" rel=\"noopener\">\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u5bb6\u5c4b\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u5bb6\u5c4b\u306e\u8a55\u4fa1\uff5c\u56fd\u7a0e\u5e81<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 class=\"simple_center no-tag\">\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u3092\u8d08\u4e0e\u3067\u307e\u304b\u306a\u3046\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u76f8\u7d9a\u3092\u63a7\u3048\u305f\u5bb6\u5ead\u3067\u3088\u304f\u3042\u308b\u306e\u304c\u3001<span class=\"markerYellow my-strong\">\u89aa\u304c\u6240\u6709\u3059\u308b\u5b9f\u5bb6\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u3092\u5b50\u3069\u3082\u304c\u4ee3\u308f\u308a\u306b\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9<\/span>\u3067\u3059\u3002<\/p>\n<p>\u8001\u673d\u7b87\u6240\u306e\u88dc\u4fee\u3084\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u5316\u3068\u3044\u3063\u305f\u76ee\u7684\u3067\u3042\u3063\u3066\u3082\u3001<span class=\"markerYellow my-strong\">\u5efa\u7269\u306e\u6240\u6709\u8005\u304c\u89aa\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u300c\u5b50\u304b\u3089\u89aa\u3078\u306e\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059<\/span>\u3002<\/p>\n<p>\u5584\u610f\u3067\u652f\u6255\u3063\u305f\u3064\u3082\u308a\u3067\u3082\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u5b50\u3069\u3082\u304c\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u3068\u300c\u89aa\u3078\u306e\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u308b<\/h3>\n<p>\u305f\u3068\u3048\u3070\u3001\u5b50\u3069\u3082\u304c\u89aa\u540d\u7fa9\u306e\u5bb6\u306e\u8010\u9707\u88dc\u5f37\u3084\u30ea\u30d5\u30a9\u30fc\u30e0\u306e\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u652f\u51fa\u306f\u89aa\u3078\u306e\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u6b21\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ul>\n<li>\u5b50\u3069\u3082\u304c\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u305f\u3068\u304d \u2192 \u89aa\u306b<span class=\"markerYellow my-strong\">\u8d08\u4e0e\u7a0e<\/span>\u304c\u304b\u304b\u308b<\/li>\n<li>\u305d\u306e\u5f8c\u3001\u5b9f\u5bb6\u3092\u5b50\u3069\u3082\u304c\u76f8\u7d9a\u3057\u305f\u3068\u304d \u2192 \u5b50\u3069\u3082\u306b<span class=\"markerYellow my-strong\">\u76f8\u7d9a\u7a0e<\/span>\u304c\u304b\u304b\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7d50\u679c\u7684\u306b\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u4e21\u65b9\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u5171\u6709\u540d\u7fa9\u306e\u81ea\u5b85\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u306e\u8ca0\u62c5\u306b\u3064\u3044\u3066<\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\u89aa\u3068\u5b50\u3069\u3082\u304c\u305d\u308c\u305e\u308c50\uff05\u305a\u3064\u306e\u5171\u6709\u540d\u7fa9\u3067\u81ea\u5b85\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u7dcf\u8cbb\u7528800\u4e07\u5186\u306e\u3046\u3061\u3001\u89aa\u304c600\u4e07\u5186\u3092\u8ca0\u62c5\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6240\u6709\u5272\u5408\uff0850\uff05\uff09\u3092\u8d85\u3048\u308b200\u4e07\u5186\u5206\u306f\u3001\u89aa\u304b\u3089\u5b50\u3078\u306e\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u5b50\u3069\u3082\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u540d\u7fa9\u306e\u81ea\u5b85\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u969b\u306e\u8ca0\u62c5\u984d\u3068\u6240\u6709\u5272\u5408\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u3088\u3063\u3066\u306f\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u8cbb\u7528\u3092\u5206\u62c5\u3059\u308b\u969b\u306f\u3001\u6240\u6709\u5272\u5408\u306b\u5fdc\u3058\u305f\u91d1\u984d\u3067\u8ca0\u62c5\u3059\u308b\u304b\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u524d\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3001\u8d08\u4e0e\u7a0e\u306e\u6271\u3044\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul><li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/gifttax\/\">\u3010\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u77e5\u8b58\u3011\u3044\u304f\u3089\u304b\u3089\u8ab2\u3055\u308c\u308b\u306e\u304b\uff1f\u306e\u57fa\u6e96\u3084\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a><\/li><li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/zoyo-souzoku-izo-zoyozei\/\">\u8d08\u4e0e\u3068\u306f\uff1f\u57fa\u790e\u77e5\u8b58\u3084\u8d08\u4e0e\u7a0e\u306b\u6c17\u3092\u3064\u3051\u305f\u3044\u91d1\u92ad\u306e\u3084\u308a\u53d6\u308a\u7b49\u3092\u8a73\u3057\u304f\u89e3\u8aac<\/a><\/li><\/ul>\n        <\/div>\n<h2 class=\"simple_center 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