{"id":57556,"date":"2024-03-30T16:12:03","date_gmt":"2024-03-30T07:12:03","guid":{"rendered":"https:\/\/vs-group.jp\/sozokuzei\/supportcenter\/?p=57556"},"modified":"2025-04-30T09:34:06","modified_gmt":"2025-04-30T00:34:06","slug":"whoisthetaxpayer","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/sozokuzei\/whoisthetaxpayer\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u8ab0\uff1f\u5bfe\u8c61\u8005\u3084\u8ab2\u7a0e\u7bc4\u56f2\u3092\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u4ed8\u304d\u3067\u89e3\u8aac"},"content":{"rendered":"<div class=\"usefulpoints\">\n<h2>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/h2>\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u305a\u308b\u306e\u306f\u8ab0\u306a\u306e\u304b<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u7a2e\u985e\u3068\u8ab2\u7a0e\u7bc4\u56f2<\/li>\n<li>\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3082\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u3088\u3044\u30b1\u30fc\u30b9<\/li>\n<\/ul>\n<\/div>\n<p>    \u500b\u4eba\u304c\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\uff08\u6b7b\u56e0\u8d08\u4e0e\u3092\u542b\u307f\u307e\u3059\uff09\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>    \u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u306f\u3001\u65e5\u672c\u56fd\u5185\u306e\u4f4f\u6240\u3084\u65e5\u672c\u56fd\u7c4d\u306e\u6709\u7121\u306a\u3069\u306e\u8981\u7d20\u306b\u5fdc\u3058\u3066\u5909\u308f\u308b\u305f\u3081\u3001\u5224\u65ad\u304c\u96e3\u3057\u3044\u9762\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>    \u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u7a2e\u985e\u3084\u8ab2\u7a0e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u4ed8\u304d\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>    \u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3082\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u3082\u3088\u3044\u30b1\u30fc\u30b9\u3082\u53d6\u308a\u4e0a\u3052\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\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\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306f<\/h2>\n<p>    <span class=\"markerYellow my-strong\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u76f8\u7d9a\u307e\u305f\u306f<a href=\"https:\/\/vs-group.jp\/sozokuzei\/izoku-souzoku-zeikin\/\">\u907a\u8d08<\/a>\uff08\u6b7b\u56e0\u8d08\u4e0e\u3092\u542b\u307f\u307e\u3059\uff09\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u500b\u4eba<\/span>\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>    \u3057\u305f\u304c\u3063\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u306b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u554f\u308f\u305a\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n<p>    \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u767a\u751f\u6642\u306b\u907a\u8a00\u304c\u306a\u304f\u3066\u3082\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u6a29\u5229\u3092\u6301\u3064\u4e00\u65b9\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306f\u907a\u8a00\u304c\u306a\u3051\u308c\u3070\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>    \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u304c\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u3057\u305f\u907a\u8a00\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u300c\u53d7\u907a\u8005\u300d\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>    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class=\"def\">\n<dt>\u6cd5\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u307e\u305f\u306f\u8ca1\u56e3\uff08\u540c\u7a93\u4f1a\u3084\u753a\u5185\u4f1a\u306a\u3069\uff09<\/dt>\n<dd>\u4ee3\u8868\u8005\u307e\u305f\u306f\u7ba1\u7406\u8005\u306e\u5b9a\u3081\u306e\u3042\u308b\u6cd5\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u307e\u305f\u306f\u8ca1\u56e3\u304c\u3001\u907a\u8d08\u3084\u6b7b\u56e0\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<br \/>\n            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class=\"simple_center no-tag\">\u88ab\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u304c\u56fd\u5185\u304b\u6d77\u5916\u304b\u3067\u5224\u5b9a\u306b\u5f71\u97ff\u304c\u3042\u308b<\/h2>\n<p>    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/04\/whoisthetaxpayer01.webp\" alt=\"\u88ab\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u304c\u56fd\u5185\u304b\u6d77\u5916\u304b\u3067\u5224\u5b9a\u306b\u5f71\u97ff\u304c\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\" width=\"700\" height=\"650\" class=\"aligncenter size-full wp-image-63674\" srcset=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/04\/whoisthetaxpayer01.webp 700w, https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/04\/whoisthetaxpayer01-300x279.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>        \u4e0a\u56f3\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u3082\u3042\u308b\u3088\u3046\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u4e0a\u3067\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u8981\u7d20\u304c\u300c\u4f4f\u6240\u300d\u3067\u3059\u3002<\/p>\n<p>        \u88ab\u76f8\u7d9a\u4eba\u3082\u76f8\u7d9a\u4eba\u3082\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308b\u4e00\u822c\u7684\u306a\u76f8\u7d9a\u306e\u5834\u5408\u306f\u3001\u3082\u3061\u308d\u3093\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>        \u8003\u3048\u65b9\u304c\u8907\u96d1\u306b\u306a\u308b\u306e\u306f\u3001\u76f8\u7d9a\u6642\u306b\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\u4eba\u304c\u95a2\u4fc2\u3059\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>        \u4ee5\u4e0b\u306e\u8868\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u533a\u5206\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u3053\u3061\u3089\u306e\u8868\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u3088\u308a\u6df1\u5800\u308a\u3059\u308b\u5f62\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<blockquote>\n<p class=\"bqTitle\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u533a\u5206\u8868<\/p>\n<p class=\"bqImg\">\n                <img decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/04\/4138.webp\" alt=\"\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u533a\u5206\u8868\">\n            <\/p>\n<p>\n                <cite>\u5f15\u7528\u5143\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4138.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81<\/a><\/cite>\n            <\/p>\n<\/blockquote>\n<h3 class=\"no-tag\">\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h3>\n<p>        <span class=\"markerYellow my-strong\">\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306f\u3001\u907a\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u3001\u65e5\u672c\u3068\u6d77\u5916\u306e\u53cc\u65b9\u306b\u3042\u308b\u8ca1\u7523\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u4eba<\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>        \u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u306f\u65e5\u672c\u56fd\u7c4d\u306e\u6709\u7121\u3060\u3051\u3067\u4e00\u5f8b\u306b\u5224\u65ad\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>        \u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u767a\u751f\u6642\u306b\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u3066\u3082\u3001\u65e5\u672c\u56fd\u7c4d\u304c\u3042\u3063\u306610\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u4f4f\u6240\u304c\u3042\u3063\u305f\u4eba\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u304b\u304b\u308f\u3089\u305a\u56fd\u5185\u30fb\u6d77\u5916\u8ca1\u7523\u306e\u4e21\u65b9\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>        \u76f8\u7d9a\u4eba\u306b\u65e5\u672c\u56fd\u7c4d\u304c\u3042\u3063\u306610\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u4f4f\u6240\u304c\u306a\u3044\u3001\u307e\u305f\u306f\u65e5\u672c\u56fd\u7c4d\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u56fd\u5185\u8ca1\u7523\u306e\u307f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h4>\n<p>            \u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306f\u3001\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u3001\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u308b\u4eba\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>            \u306a\u304a\u3001\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u300c\u4e00\u6642\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u88ab\u76f8\u7d9a\u4eba\u304c\u300c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u300d\u307e\u305f\u306f\u300c\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u300d\u306b\u8a72\u5f53\u3059\u308b\u306a\u3089\u3070\u3001\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u3001\u5f8c\u8ff0\u3059\u308b\u300c\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n                <span class=\"box-title\">\u300c\u4e00\u6642\u5c45\u4f4f\u8005\u300d\u300c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u300d\u300c\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u300d<\/span><\/p>\n<dl class=\"def\">\n<dt>\u300c\u4e00\u6642\u5c45\u4f4f\u8005\u300d\u3068\u306f<\/dt>\n<dd>\u76f8\u7d9a\u767a\u751f\u6642\u306b\u5728\u7559\u8cc7\u683c\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u76f8\u7d9a\u306e\u767a\u751f\u524d15\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u5408\u8a08\u304c10\u5e74\u4ee5\u5185\u306e\u4eba\u3002<\/dd>\n<dt>\u300c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u300d\u3068\u306f<\/dt>\n<dd>\u76f8\u7d9a\u767a\u751f\u6642\u306b\u5728\u7559\u8cc7\u683c\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u5f53\u8a72\u76f8\u7d9a\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u3002<\/dd>\n<dt>\u300c\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u300d\u3068\u306f<\/dt>\n<dd>\u76f8\u7d9a\u767a\u751f\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u3067\u3001\u2460\u76f8\u7d9a\u306e\u767a\u751f\u524d10\u5e74\u4ee5\u5185\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u306b\u304a\u3044\u3066\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u4eba\u306e\u3046\u3061\u3001\u305d\u306e\u3044\u305a\u308c\u306e\u6642\u306b\u304a\u3044\u3066\u3082\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u4eba\u3001\u307e\u305f\u306f\u2461\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u4eba\u3002<\/dd>\n<\/dl>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4138.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.4138\u2003\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<\/p><\/div>\n<p>            \u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table class=\"nd_02\">\n<caption>\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2<\/caption>\n<tbody>\n<tr>\n<th scope=\"col\">&nbsp;<\/th>\n<th scope=\"col\">\u56fd\u5185\u8ca1\u7523<\/th>\n<th scope=\"col\">\u56fd\u5916\u8ca1\u7523<\/th>\n<th scope=\"col\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523<\/th>\n<\/tr>\n<tr>\n<td>\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h4>\n<p>            <span class=\"markerYellow my-strong\">\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u3001\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u304b\u3064\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba<\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n                <span class=\"box-title\">\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u6761\u4ef6<\/span><\/p>\n<dl class=\"def\">\n<dt>\u8ca1\u7523\u306e\u53d6\u5f97\u6642\u306b\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba<\/dt>\n<dd>\n                    \u2460 \u305d\u306e\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u4fc2\u308b\u76f8\u7d9a\u306e\u767a\u751f\u524d10\u5e74\u4ee5\u5185\u306b\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u4eba\u3002<br \/>\n                    \u2461 \u305d\u306e\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u4fc2\u308b\u76f8\u7d9a\u306e\u767a\u751f\u524d10\u5e74\u4ee5\u5185\u306e\u3044\u305a\u308c\u306e\u6642\u306b\u304a\u3044\u3066\u3082\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u4eba\u3002\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002\uff09\n                    <\/dd>\n<dt>\u8ca1\u7523\u53d6\u5f97\u6642\u306b\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u3067\u3001\u304b\u3064\u88ab\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u3001\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u4eba<\/dt>\n<dd>\n                    \u3053\u306e\u5834\u5408\u3082\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\n                    <\/dd>\n<\/dl>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4102.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.4102\u2003\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<\/p><\/div>\n<p>            \u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table class=\"nd_02\">\n<caption>\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2<\/caption>\n<tbody>\n<tr>\n<th scope=\"col\">&nbsp;<\/th>\n<th scope=\"col\">\u56fd\u5185\u8ca1\u7523<\/th>\n<th scope=\"col\">\u56fd\u5916\u8ca1\u7523<\/th>\n<th scope=\"col\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523<\/th>\n<\/tr>\n<tr>\n<td>\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"no-tag\">\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h3>\n<p>        <span class=\"markerYellow my-strong\">\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e<\/span>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>        \u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u300c\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3068\u300c\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u306e\u7dcf\u79f0\u3067\u3042\u308a\u3001\u305d\u306e\u5224\u5b9a\u306f\u76f8\u7d9a\u4eba\u3084\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u3001\u56fd\u7c4d\u3001\u904e\u53bb\u306e\u5c45\u4f4f\u6b74\u3001\u5728\u7559\u8cc7\u683c\u7b49\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u8a73\u7d30\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"icoOnepoint mt3em_pc mt1em_sp\">\n<div class=\"mb1em\">\n<p class=\"souzokukaisei2016_alte\">\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/p>\n<\/p><\/div>\n<p>\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u846c\u5f0f\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u3066\u3044\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u63a7\u9664\u3067\u304d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u56fd\u5185\u8ca1\u7523\u306b\u4fc2\u308b\u50b5\u52d9\u306b\u3064\u3044\u3066\u306e\u307f\u50b5\u52d9\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002\uff08\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u50b5\u52d9\u306f\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002\uff09<\/p>\n<\/p><\/div>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/saimukoujo\/\">\u76f8\u7d9a\u7a0e\u306e\u50b5\u52d9\u63a7\u9664\u3068\u306f\uff1f\u9069\u7528\u3067\u304d\u308b\u4eba\u3084\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3001\u6ce8\u610f\u70b9\u306a\u3069\u3092\u89e3\u8aac<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h4>\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h4>\n<p>            \u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u300c\u4e00\u6642\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3057\u3001\u3055\u3089\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u300c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u300d\u307e\u305f\u306f\u300c\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u300d\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u306f\u300c\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>            \u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table class=\"nd_02\">\n<caption>\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2<\/caption>\n<tbody>\n<tr>\n<th scope=\"col\">&nbsp;<\/th>\n<th scope=\"col\">\u56fd\u5185\u8ca1\u7523<\/th>\n<th scope=\"col\">\u56fd\u5916\u8ca1\u7523<\/th>\n<th scope=\"col\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523<\/th>\n<\/tr>\n<tr>\n<td>\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<td>\u8ab2\u7a0e\u306a\u3057<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h4>\n<p>            \u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u304b\u3064\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u306f\u300c\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n                <span class=\"box-title\">\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u6761\u4ef6<\/span><\/p>\n<dl class=\"def\">\n<dt>\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/dt>\n<dd>\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u305d\u306e\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u4fc2\u308b\u76f8\u7d9a\u306e\u767a\u751f\u524d10\u5e74\u4ee5\u5185\u306e\u3044\u305a\u308c\u306e\u6642\u306b\u304a\u3044\u3066\u3082\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u304f\u3001\u304b\u3064\u88ab\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3002<\/dd>\n<dt>\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u306a\u3044\u5834\u5408<\/dt>\n<dd>\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u3067\u3001\u304b\u3064\u88ab\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u3001\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3002<\/dd>\n<\/dl>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4102.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.4102\u2003\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<\/p><\/div>\n<p>            \u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table class=\"nd_02\">\n<caption>\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2<\/caption>\n<tbody>\n<tr>\n<th scope=\"col\">&nbsp;<\/th>\n<th scope=\"col\">\u56fd\u5185\u8ca1\u7523<\/th>\n<th scope=\"col\">\u56fd\u5916\u8ca1\u7523<\/th>\n<th scope=\"col\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523<\/th>\n<\/tr>\n<tr>\n<td>\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<td>\u8ab2\u7a0e\u306a\u3057<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"simple_center no-tag\">\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3082\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u3088\u3044\u30b1\u30fc\u30b9<\/h2>\n<p>    \u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308c\u3070\u3001\u5fc5\u305a\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>    \u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u969b\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n        <span class=\"box-title\">\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3082\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u3088\u3044\u30b1\u30fc\u30b9<\/span><\/p>\n<ul>\n<li>\u6b63\u5473\u306e\u907a\u7523\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3092\u4e0b\u56de\u308b\u30b1\u30fc\u30b9<\/li>\n<li>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9<\/li>\n<li>\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9<\/li>\n<\/ul><\/div>\n<h3 class=\"no-tag\">\u6b63\u5473\u306e\u907a\u7523\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3092\u4e0b\u56de\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>        \u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u4fdd\u6709\u3057\u3066\u3044\u305f\u8ca1\u7523\u3084<a href=\"https:\/\/vs-group.jp\/sozokuzei\/life-insurance\/\">\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523<\/a>\u3092\u52a0\u7b97\u3057\u305f\u984d\u304b\u3089\u3001\u50b5\u52d9\u3084<a href=\"https:\/\/vs-group.jp\/sozokuzei\/souz-sougi\/\">\u846c\u5f0f\u8cbb\u7528<\/a>\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u6b63\u5473\u306e\u907a\u7523\u984d\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>        \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u3001\u3053\u306e\u300c\u6b63\u5473\u306e\u907a\u7523\u984d\u300d\u304c<a href=\"https:\/\/vs-group.jp\/sozokuzei\/kisokoujo\/\">\u57fa\u790e\u63a7\u9664<\/a>\uff083,000\u4e07\u5186 + 600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>        <span class=\"markerYellow my-strong\">\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3057\u3066\u3082\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u7fa9\u52d9\u306f\u767a\u751f\u3057\u307e\u305b\u3093<\/span>\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/sinkoku-umu\/\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u306f\uff1f\u5224\u5b9a\u30d5\u30ed\u30fc\u3067\u300c\u5fc5\u8981 or \u4e0d\u8981\u300d\u304c\u308f\u304b\u308b<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h3 class=\"no-tag\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>        <span class=\"markerYellow my-strong\">\u6b63\u5473\u306e\u907a\u7523\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3082\u3001\u7279\u4f8b\u3084\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>        \u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3092\u6e1b\u3089\u3059\u7279\u4f8b\u306e\u4ee3\u8868\u4f8b\u304c\u3001<a href=\"https:\/\/vs-group.jp\/sozokuzei\/shoukibo\/\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a>\u3067\u3059\u3002\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u306a\u3089\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u306a\u3069\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u6577\u5730\u306e\u8a55\u4fa1\u984d\u3092\u6700\u5927\u3067\uff18\u5272\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>        \u307e\u305f\u3001<a href=\"https:\/\/vs-group.jp\/sozokuzei\/haigusya-kojyo\/\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\uff08\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\uff09<\/a>\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u30011\u51046,000\u4e07\u5186\u307e\u305f\u306f\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>        \u306a\u304a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u306b\u306f\u3001<a href=\"https:\/\/vs-group.jp\/sozokuzei\/4point\/\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a<\/a>\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u7279\u4f8b\u306e\u9069\u7528\u3067\u76f8\u7d9a\u7a0e\u304c\uff10\u5186\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"icoOnepoint mt3em_pc mt1em_sp\">\n<div class=\"mb1em\">\n<p class=\"souzokukaisei2016_alte\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/p>\n<\/p><\/div>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u3084\u540c\u5c45\u89aa\u65cf\u3067\u306a\u304f\u3068\u3082\u9069\u7528\u304c\u3067\u304d\u308b\u300c\u5bb6\u306a\u304d\u5b50\u300d\u3068\u547c\u3070\u308c\u308b\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u304c\u6d77\u5916\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5bb6\u5c4b\u3092\u904e\u53bb\u306b\u4e00\u5ea6\u3067\u3082\u6240\u6709\u3057\u305f\u3053\u3068\u304c\u3042\u308c\u3070\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/p><\/div>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/inh-taxreform\/\">\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<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h3 class=\"no-tag\">\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>        \u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u7b97\u51fa\u3057\u305f\u5f8c\u306b\u305d\u306e\u7a0e\u984d\u3092\u5404\u76f8\u7d9a\u4eba\u304c\u5b9f\u969b\u306b\u53d6\u5f97\u3059\u308b\u76f8\u7d9a\u5272\u5408\u3067\u6309\u5206\u3057\u3001\u76f8\u7d9a\u4eba\u3054\u3068\u306e\u7d0d\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>        <span class=\"markerYellow my-strong\">\u3055\u3089\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u8005\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u76f8\u7d9a\u4eba\u304c\u969c\u5bb3\u3092\u62b1\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u306a\u3069<\/span>\u306b\u306f\u3001\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>        \u3053\u308c\u3089\u306e\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u984d\u304c\u30bc\u30ed\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<div class=\"kakomiBox01\">\n            <span class=\"box-title\">\u76f8\u7d9a\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u306e\u4f8b<\/span><\/p>\n<dl class=\"def\">\n<dt>\u672a\u6210\u5e74\u8005\u63a7\u9664<\/dt>\n<dd>\u672a\u6210\u5e74\u8005\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u300c\u672a\u6210\u5e74\u8005\u304c\u6e8018\u6b73\u306b\u306a\u308b\u307e\u3067\u306e\u5e74\u6570\u00d710\u4e07\u5186\u306e\u7a0e\u984d\u300d\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/dd>\n<dt>\u969c\u5bb3\u8005\u63a7\u9664<\/dt>\n<dd>\u969c\u5bb3\u3092\u62b1\u3048\u3066\u3044\u308b\u65b9\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u304c85\u6b73\u306b\u306a\u308b\u307e\u3067\u306e\u5e74\u6570\u00d710\u4e07\u5186\u306e\u7a0e\u984d\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300185\u6b73\u306b\u306a\u308b\u307e\u3067\u306e\u5e74\u6570\u00d720\u4e07\u5186\u306e\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u3002<\/dd>\n<dt>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<\/dt>\n<dd>\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3001\u6b21\u306b\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u304c\u9023\u7d9a\u3057\u3066\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u521d\u306e\u76f8\u7d9a\u3067\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u304a\u308a\u3001\u6700\u521d\u306e\u76f8\u7d9a\u304b\u308910\u5e74\u4ee5\u5185\u306b\u767a\u751f\u3057\u305f\uff12\u56de\u76ee\u306e\u76f8\u7d9a\u3067\u3082\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u3001\u6700\u521d\u306b\u767a\u751f\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u306e\u4e00\u90e8\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/dd>\n<\/dl><\/div>\n<p>        \u306a\u304a\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u3084\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u305f\u7d50\u679c\u3001\u5f53\u521d\u306e\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>        \u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u91d1\u984d\u3092\u305d\u306e\u76f8\u7d9a\u4eba\u306e\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul><li><a 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