{"id":38313,"date":"2020-10-15T18:42:36","date_gmt":"2020-10-15T09:42:36","guid":{"rendered":"https:\/\/support-sozoku.com\/?p=38313"},"modified":"2025-12-26T11:33:37","modified_gmt":"2025-12-26T02:33:37","slug":"inh-taxreform","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/sozokuzei\/inh-taxreform\/","title":{"rendered":"\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3068\u306f\uff1f\u5b9f\u5bb6\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u309280%\u6e1b\u984d\u3059\u308b\u8981\u4ef6\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<div class=\"usefulpoints\">\n<h2>\u8a18\u4e8b\u306e\u8981\u7d04<\/h2>\n<ul>\n<li>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u309280%\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6<\/li>\n<li>\u9069\u7528\u306b\u306f\u300c\uff13\u5e74\u4ee5\u4e0a\u6301\u3061\u5bb6\u304c\u306a\u3044\u300d\u300c\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u304c\u3044\u306a\u3044\u300d\u306a\u3069\u53b3\u3057\u3044\u8981\u4ef6\u304c\u3042\u308b<\/li>\n<li>\u9069\u7528\u53ef\u5426\u306e\u5224\u5b9a\u3092\u8aa4\u308b\u3068\u6570\u767e\u4e07\u5186\u5358\u4f4d\u3067\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u8981\u4ef6\u306e\u6b63\u78ba\u306a\u7406\u89e3\u304c\u4e0d\u53ef\u6b20<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u89aa\u3068\u306f\u5225\u5c45\u3057\u3066\u3044\u305f\u3051\u308c\u3069\u3001\u5b9f\u5bb6\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u300d<br 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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\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3068\u306f\uff1f\u76f8\u7d9a\u3057\u305f\u5b85\u5730\u306e\u8a55\u4fa1\u984d\u309280%\u6e1b\u984d\u3059\u308b\u5236\u5ea6<\/h2>\n<p>\u307e\u305a\u3001\u300c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u300d\u304c\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b\u3001\u5168\u4f53\u50cf\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u7279\u4f8b\u306f\u3001\u6b63\u5f0f\u306b\u306f\u300c<strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/strong>\u300d\u3068\u3044\u3046\u5236\u5ea6\u306e\u4e00\u90e8\u3067\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u6700\u592780%\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6<\/h3>\n<p>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001<span class=\"markerYellow 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class=\"kakomiBox01\">\n<ul>\n<li><strong>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/strong>\uff1a\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u4f4f\u3093\u3067\u3044\u305f\u571f\u5730\u3002<\/li>\n<li><strong>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong>\uff1a\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u571f\u5730\u3002<\/li>\n<li><strong>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong>\uff1a\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u306a\u3069\u4e0d\u52d5\u7523\u8cb8\u4ed8\u3092\u3057\u3066\u3044\u305f\u571f\u5730\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u300d\u306f\u3001\u3053\u306e\u3046\u3061\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u300d\u306e\u7279\u4f8b\u306e\u4e00\u3064\u3067\u3059\u3002\u672c\u6765\u306f\u540c\u5c45\u89aa\u65cf\u306a\u3069\u304c\u5bfe\u8c61\u3067\u3059\u304c\u3001<span class=\"markerYellow my-strong\">\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u3067\u540c\u5c45\u3067\u304d\u306a\u304b\u3063\u305f\u89aa\u65cf\uff08\u5bb6\u306a\u304d\u5b50\uff09\u3092\u6551\u6e08\u3059\u308b\u305f\u3081\u306e\u4f8b\u5916\u7684\u306a\u63aa\u7f6e<\/span>\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/shoukibo\/\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\uff1f\u4f7f\u3048\u308b\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3010\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3011<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h2 class=\"simple_center no-tag\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/h2>\n<p>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306f\u975e\u5e38\u306b\u5f37\u529b\u306a\u5236\u5ea6\u3067\u3059\u304c\u3001\u305d\u306e\u5206\u3001\u9069\u7528\u8981\u4ef6\u306f\u53b3\u683c\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\uff14\u3064\u306e\u4e3b\u8981\u306a\u8981\u4ef6\u3092\u4e00\u3064\u305a\u3064\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"no-tag\">\u8981\u4ef6\uff11\uff1a\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u89aa\u306a\u3069\uff09\u306e\u8981\u4ef6<\/h3>\n<p>\u307e\u305a\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u304c\u4ee5\u4e0b\u306e\u72b6\u6cc1\u306b\u3042\u308b\u3053\u3068\u304c\u5927\u524d\u63d0\u3067\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ul>\n<li><strong>\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u3053\u3068<\/strong>\uff1a\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002\u5185\u7e01\u95a2\u4fc2\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u540c\u5c45\u3057\u3066\u3044\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u3053\u3068<\/strong>\uff1a\u88ab\u76f8\u7d9a\u4eba\u304c\u4e00\u4eba\u66ae\u3089\u3057\u3067\u3042\u3063\u305f\u3001\u3042\u308b\u3044\u306f\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\u306a\u3069\u3001\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u540c\u5c45\u3057\u3066\u3044\u305f\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u72b6\u614b\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3 class=\"no-tag\">\u8981\u4ef6\uff12\uff1a\u76f8\u7d9a\u4eba\uff08\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u5b50\u306a\u3069\uff09\u306e\u8981\u4ef6<\/h3>\n<p>\u6b21\u306b\u3001\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u76f8\u7d9a\u4eba\u81ea\u8eab\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u3067\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ul>\n<li><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068<\/strong>\uff1a\u76f8\u7d9a\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff08\u5b50\u3084\u5b6b\u3001\u5144\u5f1f\u59c9\u59b9\u306a\u3069\uff09\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/strong>\uff1a\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3 class=\"no-tag\">\u8981\u4ef6\uff13\uff1a\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u8981\u4ef6\uff08\uff13\u5e74\u30eb\u30fc\u30eb\uff09<\/h3>\n<p>\u3053\u3053\u304c\u6700\u3082\u8907\u96d1\u3067\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u300c\uff13\u5e74\u30eb\u30fc\u30eb\u300d\u3068\u3082\u547c\u3070\u308c\u3001\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u53b3\u3057\u3044\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<span class=\"markerYellow my-strong\">\u76f8\u7d9a\u958b\u59cb\u524d\u306e\uff13\u5e74\u4ee5\u5185\u306b\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044<\/span>\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ul>\n<li><strong>\u81ea\u5206\u81ea\u8eab\u304c\u6240\u6709\u3059\u308b\u5bb6\uff08\u6301\u3061\u5bb6\uff09\u306b\u4f4f\u3093\u3060\u3053\u3068\u304c\u306a\u3044<\/strong><\/li>\n<li><strong>\u81ea\u5206\u306e\u914d\u5076\u8005\u304c\u6240\u6709\u3059\u308b\u5bb6\u306b\u4f4f\u3093\u3060\u3053\u3068\u304c\u306a\u3044<\/strong><\/li>\n<li><strong>\uff13\u89aa\u7b49\u5185\u306e\u89aa\u65cf\uff08\u89aa\u3001\u7956\u7236\u6bcd\u3001\u5144\u5f1f\u59c9\u59b9\u3001\u53d4\u7236\u53d4\u6bcd\u3001\u7525\u59ea\u306a\u3069\uff09\u304c\u6240\u6709\u3059\u308b\u5bb6\u306b\u4f4f\u3093\u3060\u3053\u3068\u304c\u306a\u3044<\/strong><\/li>\n<li><strong>\u81ea\u5206\u307e\u305f\u306f\u81ea\u5206\u306e\u914d\u5076\u8005\u3068\u7279\u5225\u306a\u95a2\u4fc2\u306b\u3042\u308b\u6cd5\u4eba\uff08\u540c\u65cf\u4f1a\u793e\u306a\u3069\uff09\u304c\u6240\u6709\u3059\u308b\u5bb6\u306b\u4f4f\u3093\u3060\u3053\u3068\u304c\u306a\u3044<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u904e\u53bb\uff13\u5e74\u9593\u3001\u8cc3\u8cb8\u30de\u30f3\u30b7\u30e7\u30f3\u3084\u793e\u5b85\u306a\u3069\u3001\u81ea\u5206\u3084\u8fd1\u3057\u3044\u89aa\u65cf\u304c\u6240\u6709\u6a29\u3092\u6301\u305f\u306a\u3044\u5bb6\u306b\u4f4f\u307f\u7d9a\u3051\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\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\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">No.4124\u2003\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 class=\"no-tag\">\u76f8\u7d9a\u5f8c\u306e\u5b85\u5730\u4fdd\u6709\u306b\u95a2\u3059\u308b\u8981\u4ef6<\/h3>\n<p>\u7121\u4e8b\u306b\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u305f\u5f8c\u306b\u3082\u3001\u5b88\u308b\u3079\u304d\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001<span class=\"markerYellow my-strong\">\u76f8\u7d9a\u3057\u305f\u5b85\u5730\u3092\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u6240\u6709\u3057\u7d9a\u3051\u308b<\/span>\u3053\u3068\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>10\u30ab\u6708\u4ee5\u5185<\/strong>\u300d\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u671f\u9650\u5185\u306b\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d6\u308a\u6d88\u3055\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af<\/h2>\n<p>\u8907\u96d1\u306a\u8981\u4ef6\u3092\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3059\u308b\u306e\u306f\u5927\u5909\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u304c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3001\u7c21\u5358\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u78ba\u8a8d\u3067\u304d\u308b\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e0b\u8a18\u306e<span class=\"markerYellow my-strong\">Q.1\u304b\u30897\u306e\u3059\u3079\u3066\u306b\u300c\u306f\u3044\u300d\u3068\u7b54\u3048\u3089\u308c\u305f\u5834\u5408\u3001\u3042\u306a\u305f\u306f\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044<\/span>\u3067\u3059\u3002<\/p>\n<p>\u4e00\u3064\u3067\u3082\u300c\u3044\u3044\u3048\u300d\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u9069\u7528\u306f\u96e3\u3057\u3044\u3067\u3059\u304c\u3001\u500b\u5225\u306e\u4e8b\u60c5\u306b\u3088\u3063\u3066\u306f\u4f8b\u5916\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u6b63\u78ba\u306a\u5224\u65ad\u306e\u305f\u3081\u306b\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u72b6\u6cc1\u3092\u78ba\u8a8d<\/h3>\n<p>\u307e\u305a\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u89aa\u5fa1\u3055\u3093\u306a\u3069\u306e\u72b6\u6cc1\u304b\u3089\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox mb0em\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<p class=\"qa_title\">Q.1 \u4ea1\u304f\u306a\u3063\u305f\u65b9\u306b\u3001\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u306f\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u304b\uff1f<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox mb0em\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<p class=\"qa_title\">Q.2 \u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u6700\u5f8c\u307e\u3067\u540c\u5c45\u3057\u3066\u3044\u305f\u76f8\u7d9a\u4eba\uff08\u3042\u306a\u305f\u3084\u4ed6\u306e\u5144\u5f1f\u59c9\u59b9\u306a\u3069\uff09\u306f\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u304b\uff1f<\/p>\n<\/p><\/div>\n<\/div>\n<h3 class=\"no-tag\">\u30b9\u30c6\u30c3\u30d7\uff12\uff1a\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d<\/h3>\n<p>\u6b21\u306b\u3001\u3042\u306a\u305f\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u3067\u3059\u3002<\/p>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox mb0em\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<p class=\"qa_title\">Q.3 \u3042\u306a\u305f\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u89aa\u65cf\u3067\u3059\u304b\uff1f<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox mb0em\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<p class=\"qa_title\">Q.4 \u76f8\u7d9a\u304c\u59cb\u307e\u3063\u305f\u3068\u304d\u3001\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u304b\uff1f<\/p>\n<\/p><\/div>\n<\/div>\n<h3 class=\"no-tag\">\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u3042\u306a\u305f\u306e\u5c45\u4f4f\u6b74\uff08\u6301\u3061\u5bb6\u30fb\u8cc3\u8cb8\uff09\u3092\u78ba\u8a8d<\/h3>\n<p>\u6700\u5f8c\u306b\u3001\u6700\u3082\u91cd\u8981\u306a\u300c\uff13\u5e74\u30eb\u30fc\u30eb\u300d\u306e\u30c1\u30a7\u30c3\u30af\u3067\u3059\u3002<\/p>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox mb0em\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<p class=\"qa_title\">Q.5 \u76f8\u7d9a\u304c\u59cb\u307e\u308b\u524d\u306e\uff13\u5e74\u9593\u3001\u3042\u306a\u305f\u540d\u7fa9\u306e\u5bb6\u306b\u4f4f\u3093\u3060\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox mb0em\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<p class=\"qa_title\">Q.6 \u76f8\u7d9a\u304c\u59cb\u307e\u308b\u524d\u306e\uff13\u5e74\u9593\u3001\u3042\u306a\u305f\u306e\u914d\u5076\u8005\u540d\u7fa9\u306e\u5bb6\u306b\u4f4f\u3093\u3060\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox mb0em\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<p class=\"qa_title\">Q.7 \u76f8\u7d9a\u304c\u59cb\u307e\u308b\u524d\u306e\uff13\u5e74\u9593\u3001\u3042\u306a\u305f\u306e\u89aa\u3084\u5144\u5f1f\u3001\u7956\u7236\u6bcd\u306a\u3069\u304c\u6240\u6709\u3059\u308b\u5bb6\u306b\u4f4f\u3093\u3060\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<\/p><\/div>\n<\/div>\n<h2 class=\"simple_center no-tag\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u7533\u544a\u624b\u7d9a\u304d\u3068\u5fc5\u8981\u66f8\u985e<\/h2>\n<p>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306f\u3001\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u81ea\u52d5\u7684\u306b\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u5fc5\u305a\u300c<strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8<\/strong>\u300d\u306b\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u3092\u8a18\u8f09\u3057\u3001\u6c7a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u3044\u3064\u307e\u3067\u306b\uff1f\uff08\u7533\u544a\u671f\u9650\uff09\u3069\u3053\u3078\uff1f\uff08\u7ba1\u8f44\u7a0e\u52d9\u7f72\uff09<\/h3>\n<p>\u7533\u544a\u671f\u9650\u3068\u63d0\u51fa\u5148\u306f\u3001\u3059\u3079\u3066\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5171\u901a\u3059\u308b\u57fa\u672c\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n<table class=\"nd_02\">\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u671f\u9650<\/td>\n<td>\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u65e5\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\uff09\u306e<span class=\"markerYellow my-strong\">\u7fcc\u65e5\u304b\u308910\u30ab\u6708\u4ee5\u5185<\/span><\/td>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u5148<\/td>\n<td>\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306e<span class=\"markerYellow my-strong\">\u6b7b\u4ea1\u6642\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/span><\/td>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u65b9\u6cd5<\/td>\n<td>\u7a0e\u52d9\u7f72\u3078\u76f4\u63a5\u6301\u53c2\u3001\u90f5\u9001\u3001\u307e\u305f\u306fe-Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u304c\u53ef\u80fd\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e07\u304c\u4e00\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u300c\u6c7a\u5b9a\u51e6\u5206\u300d\u3092\u53d7\u3051\u308b\u524d\u3067\u3042\u308c\u3070\u7279\u4f8b\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u671f\u9650\u5f8c\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\uff08\u52a0\u7b97\u7a0e\u30fb\u5ef6\u6ede\u7a0e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<span class=\"markerYellow my-strong\">\u4e0d\u5fc5\u8981\u306a\u7a0e\u8ca0\u62c5\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u3067\u304d\u308b\u3088\u3046\u65e9\u3081\u306e\u6e96\u5099\u3092\u9032\u3081\u307e\u3057\u3087\u3046<\/span>\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5206\u5272\u304c\u9593\u306b\u5408\u308f\u305a\u3001\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u306e\u3061\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/2327.pdf\" target=\"_blank\" rel=\"nofollow\">\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8<\/a>\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u7d76\u5bfe\u306b\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\u6dfb\u4ed8\u66f8\u985e\u30ea\u30b9\u30c8\uff08\u6238\u7c4d\u306e\u9644\u7968\u306a\u3069\uff09<\/h3>\n<p>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u3042\u306a\u305f\u304c\u300c\u5bb6\u306a\u304d\u5b50\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u306e\u63d0\u51fa\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table class=\"nd_02\">\n<tbody>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<th>\u76ee\u7684\u3068\u53d6\u5f97\u5148<\/th>\n<\/tr>\n<tr>\n<td>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/td>\n<td>\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u3084\u3001\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308b\u30e1\u30a4\u30f3\u306e\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u907a\u8a00\u66f8\u307e\u305f\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/td>\n<td>\u8ab0\u304c\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u304b\uff08\u5bb6\u306a\u304d\u5b50\u304c\u53d6\u5f97\u3057\u305f\u304b\uff09\u3092\u8a3c\u660e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u89aa\uff09\u306e\u6238\u7c4d\u8b04\u672c<\/td>\n<td>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u3042\u306a\u305f\u3068\u306e\u7d9a\u67c4\u3092\u8a3c\u660e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<\/td>\n<td>\u76f8\u7d9a\u4eba\u304c\u4ed6\u306b\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u9664\u7968<\/td>\n<td>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u305d\u306e\u571f\u5730\u306e\u5bb6\u306b\u4f4f\u3093\u3067\u3044\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u3010\u6700\u91cd\u8981\u3011\u53d6\u5f97\u8005\uff08\u5bb6\u306a\u304d\u5b50\uff09\u306e\u6238\u7c4d\u306e\u9644\u7968<\/td>\n<td><span class=\"markerYellow my-strong\">\u904e\u53bb\uff13\u5e74\u9593\u306e\u3042\u306a\u305f\u306e\u4f4f\u6240\u306e\u5c65\u6b74<\/span>\u3092\u8a3c\u660e\u3057\u3001\u300c\u6301\u3061\u5bb6\u306b\u4f4f\u3093\u3067\u3044\u306a\u304b\u3063\u305f\u300d\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u552f\u4e00\u306e\u516c\u7684\u306a\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f97\u8005\uff08\u5bb6\u306a\u304d\u5b50\uff09\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8<\/td>\n<td>\u73fe\u5728\u3001\u8cc3\u8cb8\u7269\u4ef6\u306b\u4f4f\u3093\u3067\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\uff08\u203b\u793e\u5b85\u306e\u5834\u5408\u306f\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u306b\u4ee3\u308f\u308b\u66f8\u985e\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f97\u8005\u5168\u54e1\u306e\u4f4f\u6c11\u7968<\/td>\n<td>\u53d6\u5f97\u8005\u5168\u54e1\u306e\u73fe\u4f4f\u6240\u3092\u8a3c\u660e\u3059\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u3001\u53d6\u5f97\u8005\u306e\u6238\u7c4d\u306e\u9644\u7968\u306f\u91cd\u8981\u3067\u3059\u3002\u3053\u306e\u66f8\u985e\u306b\u3088\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u6301\u3061\u5bb6\u306b\u4f4f\u3093\u3067\u3044\u306a\u304b\u3063\u305f\u4e8b\u5b9f\u3092\u7a0e\u52d9\u7f72\u304c\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3068\u6ce8\u610f\u70b9<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u3046\u3061\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306b\u9069\u7528\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ol>\n<li><strong>\u7279\u4f8b\u533a\u5206\u306e\u9078\u629e<\/strong>\uff1a\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u3046\u3061\u3001\u300c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u300d\u306b\u8a72\u5f53\u3059\u308b<span class=\"markerYellow my-strong\">\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff08\u914d\u5076\u8005\u30fb\u540c\u5c45\u89aa\u65cf\u4ee5\u5916\uff09\u300d\u306e\u6b04\u306b\u30c1\u30a7\u30c3\u30af<\/span>\u3092\u5165\u308c\u308b\u3002<\/li>\n<li><strong>\u571f\u5730\u306e\u60c5\u5831\u8a18\u8f09<\/strong>\uff1a\u571f\u5730\u306e\u9762\u7a4d\u3084\u8a55\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u6dfb\u4ed8\u66f8\u985e\u306e\u78ba\u8a8d<\/strong>\uff1a\u6dfb\u4ed8\u66f8\u985e\u306b\u629c\u3051\u304c\u306a\u3044\u304b\u6700\u7d42\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<div class=\"icoOnepoint mt3em_pc mt1em_sp\">\n<div class=\"mb1em\">\n<p class=\"souzokukaisei2016_alte\">\n<\/p><\/div>\n<p>\u7533\u544a\u66f8\u306b\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u3092\u8a18\u8f09\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002\u7279\u4f8b\u306e\u9069\u7528\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u984d\u304c\uff10\u5186\u306b\u306a\u308b\u5834\u5408\uff08\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306b\u306a\u308b\u5834\u5408\uff09\u3067\u3082\u7533\u544a\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<\/div>\n<h2 class=\"simple_center no-tag\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306f\u8907\u96d1\u306a\u305f\u3081\u3001\u500b\u3005\u306e\u5177\u4f53\u7684\u306a\u72b6\u6cc1\u3067\u300c\u3069\u3046\u5224\u65ad\u3055\u308c\u308b\u304b\u300d\u306b\u3064\u3044\u3066\u591a\u304f\u306e\u7591\u554f\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u7279\u306b\u8cea\u554f\u304c\u591a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066Q&amp;A\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n\t<span class=\"box-title\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<\/span><\/p>\n<ul>\n<li><a href=\"#q1\">Q. \u76f8\u7d9a\u3057\u305f\u76f4\u5f8c\u306b\u5b9f\u5bb6\u3092\u58f2\u5374\u3057\u3066\u3082\u3044\u3044\u3067\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#q2\">Q. \u6301\u3061\u5bb6\u3092\u58f2\u3063\u3066\u8cc3\u8cb8\u306b\u5f15\u3063\u8d8a\u305b\u3070\u300c\u5bb6\u306a\u304d\u5b50\u300d\u306b\u306a\u308c\u307e\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#q3\">Q. \u56fd\u5916\u306b\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#q4\">Q. \u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\u89aa\u306e\u5bb6\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#q5\">Q. \u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5b9f\u5bb6\u306e\u58f2\u5374\u6642\u306b\u7a7a\u304d\u5bb6\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li>\n<\/ul>\n<\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<h3 class=\"qa_title no-tag\" id=\"q1\">Q. \u76f8\u7d9a\u3057\u305f\u76f4\u5f8c\u306b\u5b9f\u5bb6\u3092\u58f2\u5374\u3057\u3066\u3082\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<\/p><\/div>\n<p><span class=\"markerYellow my-strong\">\u3044\u3044\u3048\u3001\u539f\u5247\u3068\u3057\u3066\u7533\u544a\u671f\u9650\u307e\u3067\u306f\u58f2\u5374\u3067\u304d\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u7279\u4f8b\u306e\u8981\u4ef6\u306e\u4e00\u3064\u3068\u3057\u3066\u3001<strong>\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff08\u76f8\u7d9a\u958b\u59cb\u306e\u7fcc\u65e5\u304b\u308910\u30ab\u6708\u5f8c\uff09\u307e\u3067\u305d\u306e\u571f\u5730\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u3053\u3068<\/strong>\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u524d\u306b\u58f2\u5374\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u9061\u3063\u3066\u7279\u4f8b\u304c\u9069\u7528\u53d6\u308a\u6d88\u3057\u3068\u306a\u308a\u300180%\u6e1b\u984d\u3055\u308c\u305f\u306f\u305a\u306e\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u5143\u306b\u623b\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u5927\u5e45\u306a\u76f8\u7d9a\u7a0e\u306e\u8ffd\u5fb4\u8ab2\u7a0e\uff08\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u30da\u30ca\u30eb\u30c6\u30a3\u3082\uff09\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<h3 class=\"qa_title no-tag\" id=\"q2\">Q. \u6301\u3061\u5bb6\u3092\u58f2\u3063\u3066\u8cc3\u8cb8\u306b\u5f15\u3063\u8d8a\u305b\u3070\u300c\u5bb6\u306a\u304d\u5b50\u300d\u306b\u306a\u308c\u307e\u3059\u304b\uff1f<\/h3>\n<\/p><\/div>\n<p><span class=\"markerYellow my-strong\">\uff13\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u3092\u7a7a\u3051\u306a\u3051\u308c\u3070\u306a\u308c\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306b\u306f\u3001\u300c\u904e\u53bb\u306e\u5c45\u4f4f\u6b74\u306b\u95a2\u3059\u308b\u8981\u4ef6\uff08\uff13\u5e74\u30eb\u30fc\u30eb\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001<strong>\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185<\/strong>\u306b\u3001\u3042\u306a\u305f\u81ea\u8eab\u3084\u914d\u5076\u8005\u306e\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u306b\u4f4f\u3093\u3067\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u6301\u3061\u5bb6\u3092\u58f2\u5374\u3057\u8cc3\u8cb8\u306b\u79fb\u3063\u305f\u3068\u3057\u3066\u3082\u3001\uff13\u5e74\u304c\u7d4c\u904e\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u5236\u5ea6\u306e\u60aa\u7528\u3092\u9632\u3050\u305f\u3081\u306b\u5e73\u621030\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u53b3\u683c\u5316\u3055\u308c\u305f\u70b9\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<h3 class=\"qa_title no-tag\" id=\"q3\">Q. \u56fd\u5916\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\uff08\uff13\u5e74\u30eb\u30fc\u30eb\u306e\u671f\u9593\u5185\u3092\u542b\u3080\uff09\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\uff1f<\/h3>\n<\/p><\/div>\n<p><span class=\"markerYellow my-strong\">\u306f\u3044\u3002\u76f8\u7d9a\u767a\u751f\u5f53\u6642\u300c\u8cc3\u8cb8\u300d\u4f4f\u307e\u3044\u306a\u3089\u3001\u904e\u53bb3\u5e74\u4ee5\u5185\u306b\u6d77\u5916\u3067\u5bb6\u3092\u6240\u6709\u3057\u3066\u3044\u3066\u3082\u3001\u7279\u4f8b\u3092\u4f7f\u3048\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/span>\u3067\u3059\u3002<\/p>\n<p>\u6d77\u5916\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u300c\uff13\u5e74\u30eb\u30fc\u30eb\u300d\u3068\u300c\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u306e\u30eb\u30fc\u30eb\u300d\u3067\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ol>\n<li><strong>\u300c\uff13\u5e74\u30eb\u30fc\u30eb\u300d\u306e\u5bfe\u8c61\u306f\u65e5\u672c\u56fd\u5185\u306e\u4e0d\u52d5\u7523\u3060\u3051<\/strong><br \/>\n\t\t\t\u904e\u53bb3\u5e74\u4ee5\u5185\u306b\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u304c\u300c\u6d77\u5916\u300d\u306b\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u304c\u81ea\u5206\u540d\u7fa9\u3067\u3042\u3063\u3066\u3082\u3053\u306e\u30eb\u30fc\u30eb\u306b\u306f\u62b5\u89e6\u3057\u307e\u305b\u3093\u3002\u5bfe\u8c61\u306f\u3042\u304f\u307e\u3067<span class=\"markerYellow my-strong\">\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u306b\u9650\u5b9a<\/span>\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/li>\n<li><strong>\u300c\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u300d\u306b\u5bfe\u3059\u308b\u8981\u4ef6\u306f\u56fd\u5185\u306e\u4e0d\u52d5\u7523\u306b\u9650\u3089\u306a\u3044<\/strong><br \/>\n\t\t\t\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u4f4f\u3093\u3067\u3044\u308b\u5bb6\uff08\u65e5\u672c\u30fb\u6d77\u5916\u554f\u308f\u305a\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u904e\u53bb\u306b\u4e00\u5ea6\u3067\u3082\u81ea\u5206\u3067\u6301\u3063\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u304b\u300d\u304c\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u5834\u6240\u306e\u5236\u9650\u304c\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u4f4f\u3093\u3067\u3044\u308b\u6d77\u5916\u306e\u5bb6\u3092\u904e\u53bb\u306b\u4e00\u5ea6\u3067\u3082\u6240\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306f\u7279\u4f8b\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/li>\n<\/ol><\/div>\n<p>\u6700\u8fd1\u306f\u7a0e\u52d9\u7f72\u3082\u6d77\u5916\u8cc7\u7523\u306e\u628a\u63e1\u3092\u5f37\u3081\u3066\u3044\u307e\u3059\u3002\u5c11\u3057\u3067\u3082\u6d77\u5916\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u308a\u306e\u3042\u308b\u65b9\u306f\u3001\u81ea\u5df1\u5224\u65ad\u305b\u305a\u3001\u5fc5\u305a\u4e8b\u524d\u306b\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<h3 class=\"qa_title no-tag\" id=\"q4\">Q. \u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\u89aa\u306e\u5bb6\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<\/p><\/div>\n<p><span class=\"markerYellow my-strong\">\u306f\u3044\u3001\u89aa\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u308b\u76f4\u524d\u307e\u3067\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u3067\u3042\u308c\u3070\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>\u89aa\u304c\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306b\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7279\u4f8b\u306f\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ol>\n<li>\u89aa\u304c\u4ea1\u304f\u306a\u308b\u76f4\u524d\u307e\u3067\u3001\u305d\u306e\u5bb6\u304c\u89aa\u306e\u5c45\u4f4f\u7528\u3060\u3063\u305f\u3053\u3068<\/li>\n<li>\u5165\u5c45\u5f8c\u3001\u305d\u306e\u5bb6\u304c\u4e8b\u696d\u7528\u3084\u8cc3\u8cb8\u306a\u3069\u306b\u4f7f\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u89aa\u304c\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306b\u8981\u4ecb\u8b77\u8a8d\u5b9a\u307e\u305f\u306f\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u3053\u3068<\/li>\n<\/ol><\/div>\n<p class=\"mb1em\">\u3053\u306e\u5834\u5408\u3001\u5bb6\u3092\u7a7a\u3051\u3066\u3044\u308b\u306e\u306f\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u89aa\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u3066\u3082\u3001\u305d\u306e\u571f\u5730\u306f\u300c\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/inhe-h26amendment\/\">\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u3067\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u4f7f\u3048\u308b\uff1f\u8981\u4ef6\u30fb\u5bfe\u8c61\u65bd\u8a2d\u30fb\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac<\/a><\/li>\n                  <\/ul>\n        <\/div><\/div>\n<div class=\"qa_box\">\n<div class=\"qa_titleBox\">\n\t\t<span class=\"redbk\">\u8cea<\/span><span class=\"blubk\">\u554f<\/span><br class=\"sp_only\"><\/p>\n<h3 class=\"qa_title no-tag\" id=\"q5\">Q. \u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5b9f\u5bb6\u306e\u58f2\u5374\u6642\u306b\u7a7a\u304d\u5bb6\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<\/p><\/div>\n<p><span class=\"markerYellow my-strong\">\u306f\u3044\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300c\u4f75\u7528\u300d\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u4fdd\u6709\u671f\u9593\u5236\u9650\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059<\/span>\u3002<\/p>\n<p>\u300c\u7a7a\u304d\u5bb6\u7279\u4f8b\u300d\u306f\u3001\u5b9f\u5bb6\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u8b72\u6e21\u76ca\u304b\u3089\u6700\u59273,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u3067\u304d\u308b\u6240\u5f97\u7a0e\u306e\u7279\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u7d50\u8ad6\u3068\u3057\u3066\u3001\u3053\u306e\uff12\u3064\u306e\u7279\u4f8b\u306f\u4f75\u7528\u53ef\u80fd\u3067\u3059\u304c\u3001\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<ol>\n<li><strong>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u4fdd\u6709\u671f\u9593\u304c\u512a\u5148<\/strong>\uff1a\n<ul class=\"mt0em\">\n<li>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09\u306f<span class=\"markerYellow my-strong\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff0810\u30ab\u6708\uff09\u307e\u3067<\/span>\u571f\u5730\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u9069\u7528\u8981\u4ef6\u3067\u3059\u3002<\/li>\n<li>\u7a7a\u304d\u5bb6\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306f\u300c\u76f8\u7d9a\u958b\u59cb\u304b\u3089<span class=\"markerYellow my-strong\">\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067<\/span>\u300d\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u9069\u7528\u8981\u4ef6\u3067\u3059\u3002<\/li>\n<li>\u3057\u305f\u304c\u3063\u3066\u3001<span class=\"markerYellow my-strong\">\u58f2\u5374\u306f\u7533\u544a\u671f\u9650\uff0810\u30ab\u6708\uff09\u3092\u904e\u304e\u305f\u5f8c\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u7a7a\u304d\u5bb6\u7279\u4f8b\u306e\u8981\u4ef6\u3082\u5225\u9014\u30c1\u30a7\u30c3\u30af<\/strong>\uff1a\n<ul class=\"mt0em\">\n<li>\u7a7a\u304d\u5bb6\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u58f2\u5374\u6642\u306b\u5bb6\u5c4b\u304c\u89e3\u4f53\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u3001\u72ec\u81ea\u306e\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol><\/div>\n<p>\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u305b\u3070\u3001\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3057\uff08\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\uff09\u3001\u58f2\u5374\u6642\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u3082\u6e1b\u3089\u3059\uff08\u7a7a\u304d\u5bb6\u7279\u4f8b\uff09\u3068\u3044\u3046\u3001\u30c0\u30d6\u30eb\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p 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no-tag\">\u307e\u3068\u3081\uff1a\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306f\u81ea\u5df1\u5224\u65ad\u305b\u305a\u5c02\u9580\u5bb6\u3078<\/h2>\n<p>\u4eca\u56de\u306f\u3001\u76f8\u7d9a\u3057\u305f\u5b85\u5730\u306e\u8a55\u4fa1\u984d\u3092\u6700\u592780%\u6e1b\u984d\u3067\u304d\u308b\u300c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u300d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u304b\u3089\u9069\u7528\u8981\u4ef6\u3001\u305d\u3057\u3066\u7533\u544a\u624b\u7d9a\u304d\u307e\u3067\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306f\u3001\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308c\u3070\u975e\u5e38\u306b\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u5224\u65ad\u306f\u5c02\u9580\u5bb6\u3067\u3082\u614e\u91cd\u306b\u306a\u308b\u307b\u3069\u8907\u96d1\u8907\u96d1\u3067\u3059\u3002<\/p>\n<p>\u308f\u305a\u304b\u306a\u8981\u4ef6\u306e\u8aa4\u8a8d\u3084\u3001\u66f8\u985e\u306e\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7279\u4f8b\u306e\u9069\u7528\u3092\u5426\u8a8d\u3055\u308c\u307e\u3059\u3002\u5426\u8a8d\u3055\u308c\u308b\u3068\u3001\u6e1b\u984d\u3055\u308c\u305f\u5206\u306e\u76f8\u7d9a\u7a0e\u306b\u52a0\u3048\u3066<strong>\u91cd\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e<\/strong>\u3068\u3044\u3063\u305f\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u3001\u7d50\u679c\u7684\u306b\u591a\u984d\u306e\u51fa\u8cbb\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u3067\u9069\u7528\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306e\u6700\u7d42\u7684\u306a\u5224\u65ad\u3084\u3001\u78ba\u5b9f\u306a\u7533\u544a\u624b\u7d9a\u304d\u306e\u305f\u3081\u306b\u306f\u3001\u305c\u3072\u4e00\u5ea6\u3001\u76f8\u7d9a\u3092\u5c02\u9580\u3068\u3059\u308b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u6b63\u3057\u3044\u77e5\u8b58\u3067\u3001\u5f8c\u6094\u306e\u306a\u3044\u76f8\u7d9a\u3092\u5b9f\u73fe\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span 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