{"id":58431,"date":"2024-06-17T14:18:05","date_gmt":"2024-06-17T05:18:05","guid":{"rendered":"https:\/\/vs-group.jp\/sozokuzei\/supportcenter\/?p=58431"},"modified":"2025-04-16T17:52:43","modified_gmt":"2025-04-16T08:52:43","slug":"about-families-samelivelihood","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/sozokuzei\/about-families-samelivelihood\/","title":{"rendered":"\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u306f\uff1f\u7bc4\u56f2\u3084\u8981\u4ef6\u3092\u5177\u4f53\u4f8b\u4ed8\u304d\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<div class=\"usefulpoints\">\n<h2>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/h2>\n<ul>\n<li>\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306e\u610f\u5473<\/li>\n<li>\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f8b\u3068\u3057\u306a\u3044\u4f8b<\/li>\n<li>\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u3092\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/li>\n<\/ul>\n<\/div>\n<p>\u6240\u5f97\u7a0e\u3084\u76f8\u7d9a\u7a0e\u306a\u3069\u306e\u63a7\u9664\u8981\u4ef6\u3084\u3001\u5150\u7ae5\u624b\u5f53\u306a\u3069\u306e\u5b50\u80b2\u3066\u652f\u63f4\u7d66\u4ed8\u7533\u8acb\u7528\u7d19\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u7533\u8fbc\u30d5\u30a9\u30fc\u30e0\u306a\u3069\u306b<span class=\"markerYellow my-strong\">\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d<\/span>\u3068\u3044\u3046\u8a00\u8449\u3092\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n<p>\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u3092\u3044\u3046\u8a00\u8449\u3092\u76ee\u306b\u3059\u308b\u3068\u3001\u300c\u5b50\u3069\u3082\u304c\u5c31\u8077\u3057\u3066\u5b9f\u5bb6\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u306f\uff1f\u300d\u300c\u592b\u5a66\u5171\u50cd\u304d\u306e\u5834\u5408\u306f\uff1f\u300d\u306a\u3069\u306e\u7591\u554f\u3092\u62b1\u304f\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u3064\u3044\u3066\u3001\u8a72\u5f53\u3059\u308b\u5bb6\u65cf\u30fb\u8a72\u5f53\u3057\u306a\u3044\u5bb6\u65cf\u305d\u308c\u305e\u308c\u306e\u5177\u4f53\u4f8b\u3084\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3092\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\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\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u306f<\/h2>\n<p>\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u3068\u306f\u3001\u81ea\u8eab\u304c\u751f\u8a08\u3092\u652f\u3048\u308b\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u53ce\u5165\u3067<span class=\"markerYellow my-strong\">\u751f\u6d3b\u8cbb\u3092\u81ea\u8eab\u3068\u5171\u6709\u3057\u3066\u3044\u308b\u5bb6\u65cf<\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u300c\u540c\u4e00\u751f\u8a08\u8005\u300d\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u8005\u300d\u306a\u3069\u306e\u7528\u8a9e\u306f\u3001\u3059\u3079\u3066\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u3068\u540c\u3058\u610f\u5473\u3067\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u8981\u4ef6<\/h3>\n<p>\u300c\u751f\u8a08\u3092\u540c\u4e00\u306b\u3059\u308b\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\uff12-47\uff08\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u306e\u610f\u7fa9\uff09\u3092\u53c2\u8003\u306b\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<blockquote><p>\uff08\u5f15\u7528\uff09\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12-47\uff08\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u306e\u610f\u7fa9\uff09<br \/>\n\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u3001\u5fc5\u305a\u3057\u3082\u540c\u4e00\u306e\u5bb6\u5c4b\u306b\u8d77\u5c45\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u3088\u308b\u3002<br \/>\n(\uff11)\u52e4\u52d9\u3001\u4fee\u5b66\u3001\u7642\u990a\u7b49\u306e\u90fd\u5408\u4e0a\u4ed6\u306e\u89aa\u65cf\u3068\u65e5\u5e38\u306e\u8d77\u5c45\u3092\u5171\u306b\u3057\u3066\u3044\u306a\u3044\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3089\u306e\u89aa\u65cf\u306f\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n\u30a4\u3000\u5f53\u8a72\u4ed6\u306e\u89aa\u65cf\u3068\u65e5\u5e38\u306e\u8d77\u5c45\u3092\u5171\u306b\u3057\u3066\u3044\u306a\u3044\u89aa\u65cf\u304c\u3001\u52e4\u52d9\u3001\u4fee\u5b66\u7b49\u306e\u4f59\u6687\u306b\u306f\u5f53\u8a72\u4ed6\u306e\u89aa\u65cf\u306e\u3082\u3068\u3067\u8d77\u5c45\u3092\u5171\u306b\u3059\u308b\u3053\u3068\u3092\u5e38\u4f8b\u3068\u3057\u3066\u3044\u308b\u5834\u5408<br \/>\n\uff08\u3075\u3060\u3093\u306f\u4e00\u7dd2\u306b\u751f\u6d3b\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u4f11\u6687\u671f\u9593\u4e2d\u306f\u3060\u3044\u305f\u3044\u4e00\u7dd2\u306b\u751f\u6d3b\u3057\u3066\u3044\u308b\u5834\u5408\uff09<br \/>\n\u30ed\u3000\u3053\u308c\u3089\u306e\u89aa\u65cf\u9593\u306b\u304a\u3044\u3066\u3001\u5e38\u306b\u751f\u6d3b\u8cbb\u3001\u5b66\u8cc7\u91d1\u3001\u7642\u990a\u8cbb\u7b49\u306e\u9001\u91d1\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408<br \/>\n\uff08\uff12\uff09\u89aa\u65cf\u304c\u540c\u4e00\u306e\u5bb6\u5c4b\u306b\u8d77\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u660e\u3089\u304b\u306b\u4e92\u3044\u306b\u72ec\u7acb\u3057\u305f\u751f\u6d3b\u3092\u55b6\u3093\u3067\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u3053\u308c\u3089\u306e\u89aa\u65cf\u306f\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p><\/blockquote>\n<p><strong>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-05\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u8003\u3048\u65b9\u306a\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u95a2\u9023\u6cd5\u4ee4\u3067\u4f7f\u308f\u308c\u3066\u3044\u308b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u7acb\u6cd5\u8da3\u65e8\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001<span class=\"markerYellow my-strong\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8981\u4ef6<\/span>\uff08\u540c\u7279\u4f8b\u306b\u57fa\u3065\u304d\u76f8\u7d9a\u7a0e\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u8981\u4ef6\uff09\u3067\u306f\u300c<span class=\"markerYellow my-strong\">\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067\u306e\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u540c\u5c45\u306e\u5b9f\u614b<\/span>\u300d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u306e\u610f\u7fa9\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u5224\u4f8b\uff08\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u62402021\u5e74\uff19\u6708\uff18\u65e5\u4ed8\u5224\u6c7a\uff09\u306b\u304a\u3044\u3066\u3082\u3001\u300c\u6240\u5f97\u7a0e\u6cd5\u7b2c56\u6761\u3068\u540c\u69d8\u306b\u89e3\u3059\u308b\u3053\u3068\u306f\u76f8\u5f53\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8da3\u65e8\u306b\u3057\u305f\u304c\u3063\u3066\u89e3\u91c8\u3059\u3079\u304d\u3067\u3042\u308b\u300d\u3068\u5224\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u7bc4\u56f2<\/h3>\n<p>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u6276\u990a\u63a7\u9664\u306e\u7bc4\u56f2\u3068\u306a\u308b\u300c\u89aa\u65cf\u300d\u306f\u3001\u6c11\u6cd5\u7b2c725\u6761\u306e\u89aa\u65cf\u3068\u306a\u308a\u3001\u4ee5\u4e0b\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<ul class=\"disc\">\n<li>\u516d\u89aa\u7b49\u5185\u306e\u8840\u65cf<\/li>\n<li>\u914d\u5076\u8005<\/li>\n<li>\u4e09\u89aa\u7b49\u5185\u306e\u59fb\u65cf<\/li>\n<\/ul>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3042\u308b\u7d0d\u7a0e\u8005X\u3055\u3093\u304b\u3089\u307f\u305f\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306f\u3001\uff38\u3055\u3093\u306e\u300c\u89aa\u65cf\u300d\u306b\u8a72\u5f53\u3059\u308b\u4eba\u306e\u4e2d\u3067\u3001X\u3055\u3093\u3068\u751f\u6d3b\u8cbb\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u4eba\u3092\u610f\u5473\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u5236\u4e0a\u306e\u5404\u7a2e\u63a7\u9664\u306b\u304a\u3044\u3066\u306f\u3001\u540c\u5c45\u8981\u4ef6\u3084\u53ce\u5165\u8981\u4ef6\u306a\u3069\u304c\u52a0\u308f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u793e\u4f1a\u4fdd\u967a\u3084\u52b4\u707d\u4fdd\u967a\u4e0a\u306e\u300c\u89aa\u65cf\u300d\u306f\u3001\u6c11\u6cd5\u306b\u3088\u308b\u89aa\u65cf\u306e\u7bc4\u56f2\u306b\u52a0\u3048\u3066\u3001<span class=\"markerYellow my-strong\">\u4e8b\u5b9f\u5a5a\u306e\u592b\u5a66\u3084\u305d\u306e\u5b50\u3069\u3082\u306a\u3069\u3082\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u542b\u3081\u308b\u5834\u5408<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/supportcenter\/media\/wp\/wp-content\/uploads\/2024\/05\/7703ef4827476499697118f6d1582f83.png\" alt=\"\" width=\"640\" height=\"732\" class=\"alignnone size-full wp-image-59008\" srcset=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2024\/05\/7703ef4827476499697118f6d1582f83.png 640w, https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2024\/05\/7703ef4827476499697118f6d1582f83-262x300.png 262w, https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2024\/05\/7703ef4827476499697118f6d1582f83-612x700.png 612w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180_qa.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">No.1180\u2003\u6276\u990a\u63a7\u9664\u3000\u300c\u89aa\u65cf\u300d\u306e\u7bc4\u56f2\u3088\u308a<\/a><\/p>\n<h2 class=\"simple_center no-tag\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3059\u308b\u5bb6\u65cf\u306e\u4f8b<\/h2>\n<p>\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u8a72\u5f53\u3059\u308b\u5bb6\u65cf\u306f\u3001<span class=\"markerYellow my-strong\">\u6240\u5f97\u7a0e\u6cd5\u901a\u9054\uff12-47<\/span>\u306b\u57fa\u3065\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u3067\u5224\u65ad\u3057\u307e\u3059\u3002 <\/p>\n<ul class=\"disc\">\n<li>\u540c\u5c45\u306e\u6709\u7121\u306f\u554f\u984c\u3068\u306a\u3089\u306a\u3044<\/li>\n<li>\u540c\u3058\u8ca1\u5e03\uff08\uff1d\u540c\u4e00\u306e\u53ce\u5165\u6e90\u30fb\u8cc7\u7523\uff09\u304b\u3089\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b<\/li>\n<li>\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f59\u6687\u3092\u5bb6\u65cf\u3068\u4e00\u7dd2\u306b\u904e\u3054\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<p>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u540c\u3058\u5bb6\u3067\u5bb6\u65cf\u304c\u4e00\u7dd2\u306b\u751f\u6d3b\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u307e\u305a\u3001<span class=\"markerYellow my-strong\">\u540c\u3058\u8ca1\u5e03\u3067\u751f\u6d3b\u8cbb\u3092\u5171\u306b\u3057\u3066\u3044\u308b\u5bb6\u65cf\u304c\u3001\u540c\u3058\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b<\/span>\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u5f8b\u5a5a\u306e\u592b\u5a66\u3068\u5b50\u3069\u3082\u3001\u4e21\u89aa\u3068\u5b50\u3069\u3082\u592b\u5a66\u306a\u3069\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u72ec\u8eab\u3067\u3001\u72ec\u8eab\u306e\u5144\u5f1f\u59c9\u59b9\u3068\u540c\u3058\u8ca1\u5e03\u304b\u3089\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u5834\u5408\u3082\u3001\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u5b50\u3069\u3082\u304c\u5927\u5b66\u9032\u5b66\u306e\u305f\u3081\u306b\u4e00\u4eba\u66ae\u3089\u3057\u3092\u59cb\u3081\u305f\u5834\u5408<\/h3>\n<p>\u5b50\u3069\u3082\u304c\u5927\u5b66\u9032\u5b66\u306e\u305f\u3081\u306b\u4e00\u4eba\u66ae\u3089\u3057\u3092\u59cb\u3081\u305f\u5834\u5408\u3001<span class=\"markerYellow my-strong\">\u5b50\u3069\u3082\u306e\u53ce\u5165\u3084\u89aa\u304b\u3089\u306e\u4ed5\u9001\u308a\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u72b6\u614b\u3068\u3044\u3048\u308b\u304b<\/span>\u3092\u5224\u65ad\u3057\u307e\u3059\u3002 <\/p>\n<p>\u4ed5\u9001\u308a\u984d\u3084\u3001\u5b50\u3069\u3082\u306e\u53ce\u5165\u984d\u306a\u3069\u3092\u8a3c\u660e\u3067\u304d\u308b\u3088\u3046\u3001\u9810\u91d1\u901a\u5e33\u306a\u3069\u306e\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u59bb\u3068\u5b50\u3069\u3082\u306b\u53ce\u5165\u304c\u306a\u304f\u3001\u5bb6\u65cf\u5168\u54e1\u5206\u306e\u751f\u6d3b\u8cbb\u3084\u5b50\u3069\u3082\u306e\u5b66\u8cbb\u306a\u3069\u306e\u652f\u51fa\u304c\u3059\u3079\u3066\u592b\u306e\u53ce\u5165\u3067\u8cc4\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5b50\u3069\u3082\u304c\u5225\u5c45\u3057\u3066\u3044\u3066\u3082\u592b\u5a66\u3068\u5b50\u3069\u3082\u304c\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u72b6\u614b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5171\u50cd\u304d\u3067\u3001\u304b\u3064\u5b50\u3069\u3082\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u5b66\u8cbb\u3084\u5b50\u3069\u3082\u3078\u306e\u4ed5\u9001\u308a\u306e\u3046\u3061\u592b\u306e\u53ce\u5165\u3067\u30ab\u30d0\u30fc\u3059\u308b\u5272\u5408\u304c\u4e00\u5b9a\u7a0b\u5ea6\u3042\u308c\u3070\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u72b6\u614b\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u5b50\u3069\u3082\u81ea\u8eab\u306e\u53ce\u5165\u306e\u307f\u3067\u751f\u6d3b\u3067\u304d\u308b\u5834\u5408\u3084\u3001\u4ed5\u9001\u308a\u984d\u304c\u5c11\u984d\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 class=\"no-tag\">\u4e16\u5e2f\u4e3b\u304c\u5358\u8eab\u8d74\u4efb\u3067\u9060\u65b9\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408<\/h3>\n<p>\u305f\u3068\u3048\u3070\u592b\u5a66\u3068\u5b50\u3069\u3082\uff11\u4eba\uff08\u5b66\u751f\uff09\u306e\u5bb6\u65cf\u306b\u304a\u3044\u3066\u3001\u592b\u304c\u5358\u8eab\u8d74\u4efb\u306b\u3088\u308a\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u3001<span class=\"markerYellow my-strong\">\u59bb\u3068\u5b50\u3069\u3082\u306e\u751f\u6d3b\u8cbb\u3092\u8ab0\u304c\u51fa\u8cbb\u3057\u3066\u3044\u308b\u304b<\/span>\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u59bb\u3068\u5b50\u3069\u3082\u306b\u53ce\u5165\u304c\u306a\u304f\u3001\u5bb6\u65cf\u5168\u54e1\u5206\u306e\u751f\u6d3b\u8cbb\u3084\u5b50\u3069\u3082\u306e\u5b66\u8cbb\u3092\u3059\u3079\u3066\u592b\u306e\u53ce\u5165\u3067\u8cc4\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u592b\u5a66\u3068\u5b50\u3069\u3082\u306f\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5171\u50cd\u304d\u3067\u5b50\u3069\u3082\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u592b\u5a66\u30fb\u5b50\u3069\u3082\u306e\u751f\u6d3b\u8cbb\u3084\u5b50\u3069\u3082\u306e\u5b66\u8cbb\u306e\u3046\u3061\u592b\u306e\u53ce\u5165\u3067\u30ab\u30d0\u30fc\u3059\u308b\u5272\u5408\u304c\u4e00\u5b9a\u7a0b\u5ea6\u3042\u308c\u3070\u3001\u524d\u9805\u306e\u5834\u5408\u3068\u540c\u69d8\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u72b6\u614b\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u59bb\u306e\u53ce\u5165\u304c\u591a\u304f\u3001\u5c11\u306a\u304f\u3068\u3082\u5b50\u3069\u3082\u306e\u307f\u306b\u304b\u304b\u308b\u8cbb\u7528\uff08\u5b66\u8cbb\u306a\u3069\uff09\u3092\u9664\u304f\u652f\u51fa\u306f\u3059\u3079\u3066\u59bb\u306e\u53ce\u5165\u3067\u30ab\u30d0\u30fc\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u592b\u3068\u59bb\u306f\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u72b6\u614b\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u5225\u5c45\u3057\u3066\u3044\u308b\u4e21\u89aa\u306e\u751f\u6d3b\u8cbb\u3092\u606f\u5b50\u304c\u4ed5\u9001\u308a\u3057\u3066\u3044\u308b<\/h3>\n<p>\u9ad8\u9f62\u306e\u4e21\u89aa\u306e\u53ce\u5165\u304c\u56fd\u6c11\u5e74\u91d1\u306e\u307f\u3067\u3042\u308b\u306a\u3069\u306e\u7406\u7531\u3067\u751f\u6d3b\u8cbb\u304c\u8db3\u308a\u306a\u3044\u305f\u3081\u3001\u5225\u5c45\u3057\u3066\u3044\u308b\u606f\u5b50\u304c\u6bce\u6708\u4e00\u5b9a\u984d\u3092\u4ed5\u9001\u308a\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u5225\u5c45\u3057\u3066\u3044\u3066\u4f4f\u6c11\u7968\u306a\u3069\u306e\u4e16\u5e2f\u304c\u5225\u3005\u3067\u3042\u3063\u3066\u3082\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u300d\u306b\u3042\u305f\u308a\u307e\u3059\u3002 <\/p>\n<h2 class=\"simple_center no-tag\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3057\u306a\u3044\u5bb6\u65cf\u306e\u4f8b<\/h2>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3057\u306a\u3044\u306e\u306f\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u304c\u3001\u300c<span class=\"markerYellow my-strong\">\u660e\u3089\u304b\u306b\u4e92\u3044\u306b\u72ec\u7acb\u3057\u305f\u751f\u6d3b\u3092\u55b6\u3093\u3067\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u300d\uff08\u524d\u51fa\u306e\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\uff12-47\uff08\uff12\uff09\u306e\u9664\u5916\u8981\u4ef6<\/span>\uff09\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u307e\u305f\u306f\u3059\u3079\u3066\u306b\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<ul class=\"disc\">\n<li>\u4f4f\u6c11\u7968\u306e\u4e16\u5e2f\u304c\u5206\u304b\u308c\u3066\u3044\u308b<\/li>\n<li>\u4e16\u5e2f\u3054\u3068\u306b\u4e0d\u52d5\u7523\u767b\u8a18\u3092\u5171\u6709\u6301\u5206\u3067\u5206\u3051\u3066\u3044\u308b<\/li>\n<li>\u53ce\u5165\u3084\u8cc7\u7523\u3092\u5225\u3005\u306b\u7ba1\u7406\u3057\u3066\u3044\u308b<\/li>\n<li>\u98df\u8cbb\u3092\u5225\u3005\u306b\u7ba1\u7406\u3057\u3066\u3044\u308b<\/li>\n<li>\u516c\u5171\u6599\u91d1\u3092\u5225\u3005\u306b\u652f\u6255\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n<p>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u540c\u3058\u5bb6\u5c4b\u306e\u72ec\u7acb\u3057\u305f\u533a\u57df\u3067\u5225\u3005\u306b\u751f\u6d3b\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u305f\u3068\u3048\u3070\u3001\u9ad8\u9f62\u306e\u592b\u5a66\u3068\u606f\u5b50\u592b\u5a66\u304c\u540c\u4e00\u306e\u5bb6\u5c4b\u306b\u4f4f\u3093\u3067\u3044\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u3001\u4e21\u89aa\u3068\u606f\u5b50\u592b\u5a66\u3068\u306f<span class=\"markerYellow my-strong\">\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u3044\u3048\u307e\u305b\u3093<\/span>\u3002<\/p>\n<ul class=\"disc\">\n<li>\u305d\u308c\u305e\u308c\u5225\u3005\u306e\u7384\u95a2\u304b\u3089\u51fa\u5165\u308a\u3057\u3066\u3001\u53f0\u6240\u30fb\u6d74\u5ba4\u30fb\u30c8\u30a4\u30ec\u3082\u5225\u3005\u306b\u306a\u3063\u3066\u3044\u308b<\/li>\n<li>\u6c34\u9053\u5149\u71b1\u8cbb\u306e\u30e1\u30fc\u30bf\u30fc\u3082\u5225\u56de\u7dda\u3067\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u901a\u4fe1\u5951\u7d04\u3082\u5225\u3005\u306b\u3057\u3066\u3044\u308b<\/li>\n<li>\u5b50\u3069\u3082\u306e\u6559\u80b2\u8cbb\u306a\u3069\u3067\u5358\u767a\u7684\u306b\u89aa\u304b\u3089\u63f4\u52a9\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3042\u308b\u304c\u3001\u65e5\u5e38\u306e\u751f\u6d3b\u8cbb\u306f\u305d\u308c\u305e\u308c\u3067\u652f\u6255\u3063\u3066\u3044\u308b<\/li>\n<li>\u4f4f\u6c11\u7968\u3084\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u4e0a\u306e\u4e16\u5e2f\u304c\u5206\u304b\u308c\u3066\u3044\u308b<\/li>\n<\/ul>\n<p><!--\n\n\n<h3 class=\"no-tag\">\u540c\u3058\u5bb6\u5c4b\u3067\u8a2d\u5099\u306a\u3069\u3082\u5171\u6709\u3057\u3066\u3044\u308b\u304c\u6240\u6709\u8005\u306b\u5bb6\u8cc3\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408<\/h3>\n\n\n\n\u305f\u3068\u3048\u3070\u3001\u5b9f\u5bb6\u3067\u4e21\u89aa\u3068\u5c31\u8077\u3057\u305f\u5a18\u304c\u4e00\u7dd2\u306b\u4f4f\u3093\u3067\u3044\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u3001<span class=\"markerYellow my-strong\">\u4e21\u89aa\u3068\u5a18\u3068\u306f\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002<\/span>\n\n\n\n<ul class=\"disc\">\n\n\n<li>\u30b9\u30de\u30db\u6599\u91d1\u306a\u3069\u3001\u5a18\u672c\u4eba\u56fa\u6709\u306e\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306e\u8cbb\u7528\u306f\u5a18\u81ea\u8eab\u306e\u53ce\u5165\u304b\u3089\u652f\u6255\u3063\u3066\u3044\u308b<\/li>\n\n\n\n\n<li>\u5a18\u306e\u65e5\u7528\u54c1\u306e\u8cbb\u7528\u306f\u3059\u3079\u3066\u5a18\u81ea\u8eab\u306e\u53ce\u5165\u304b\u3089\u652f\u6255\u3063\u3066\u3044\u308b<\/li>\n\n\n\n\n<li>\u4e21\u89aa\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u306b\u5145\u3066\u308b\u305f\u3081\u3001\u5a18\u304c\u6708\uff15\u4e07\u5186\u3092\u5bb6\u8cc3\u3068\u3057\u3066\u4e21\u89aa\u306b\u652f\u6255\u3063\u3066\u3044\u308b<\/li>\n\n\n\n\n<li>\u5bb6\u65cf\u3067\u4e00\u7dd2\u306b\u3068\u308b\u98df\u4e8b\u306a\u3069\u306e\u98df\u6750\u8cbb\u306f\u4e3b\u306b\u4e21\u89aa\u5074\u3067\u652f\u6255\u3063\u3066\u3044\u308b<\/li>\n\n\n\n\n<li>\u5bb6\u96fb\u306a\u3069\u306e\u8a2d\u5099\u306e\u8cb7\u3044\u66ff\u3048\u8cbb\u7528\u306e\uff13\u5272\u7a0b\u5ea6\u3092\u5a18\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b<\/li>\n\n\n<\/ul>\n\n\n--><\/p>\n<h3 class=\"no-tag\">\u4e8b\u5b9f\u5a5a\u306e\u592b\u5a66\u306e\u5834\u5408<\/h3>\n<p>\u540c\u5c45\u3057\u3066\u3044\u3066\u7d50\u5a5a\u751f\u6d3b\u306e\u5b9f\u614b\u306f\u3042\u308b\u304c\u3001<span class=\"markerYellow my-strong\">\u5a5a\u59fb\u5c4a\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u4e8b\u5b9f\u5a5a\u30ab\u30c3\u30d7\u30eb\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u6cd5\u3084\u76f8\u7d9a\u7a0e\u6cd5\u3068\u306e\u95a2\u4fc2\u3067\u306f\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u300d\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u907a\u65cf\u5e74\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u57cb\u846c\u6599\u306e\u7533\u8acb\u8981\u4ef6\u3068\u3057\u3066\u306f\u3001\u4e8b\u5b9f\u5a5a\u3067\u3042\u3063\u3066\u3082\u751f\u8a08\u7dad\u6301\u3092\u3057\u3066\u3044\u305f\u5bb6\u65cf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3092\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/supportcenter\/media\/wp\/wp-content\/uploads\/2024\/05\/29743488_s-1.jpg\" alt=\"\" width=\"640\" height=\"427\" class=\"aligncenter size-full wp-image-58439\" srcset=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2024\/05\/29743488_s-1.jpg 640w, https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2024\/05\/29743488_s-1-300x200.jpg 300w, https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2024\/05\/29743488_s-1-420x280.jpg 420w, https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2024\/05\/29743488_s-1-66x44.jpg 66w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u6240\u5f97\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7533\u8fbc\u307f\u306a\u3069\u3001<span class=\"markerYellow my-strong\">\u300c\u751f\u8a08\u3092\u540c\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u300d\u3092\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/span>\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u6240\u5f97\u63a7\u9664\u3067\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u304c\u5224\u5b9a\u8981\u7d20\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u6240\u5f97\u7a0e\u3067\u306f\u3001\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u304c\u5224\u5b9a\u8981\u7d20\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"markerYellow my-strong\">\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u304c\u5224\u5b9a\u8981\u7d20\u3068\u306a\u3063\u3066\u3044\u308b\u4e3b\u306a\u6240\u5f97\u63a7\u9664<\/span>\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4 class=\"no-tag\">\u6276\u990a\u63a7\u9664<\/h4>\n<p>\u6276\u990a\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u6cd584\u6761\uff09\u3068\u306f\u3001<span class=\"markerYellow my-strong\">\u7d0d\u7a0e\u8005\u306b\u914d\u5076\u8005\u4ee5\u5916\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u3001\u4e00\u5b9a\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<\/span>\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>70\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\u3092\u5bfe\u8c61\u3068\u3057\u305f\u8001\u4eba\u6276\u990a\u89aa\u65cf\u63a7\u9664\u306e\u5834\u5408\u306f\u3001\u540c\u5c45\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<table class=\"table table-striped table-bordered\">\n<tr>\n<th colspan=\"2\">\u533a\u5206<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td>\n<td>38\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/td>\n<td>63\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/td>\n<td>\u540c\u5c45\u8001\u89aa\u7b49\u4ee5\u5916\u306e\u8005<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u540c\u5c45\u8001\u89aa\u7b49<\/td>\n<td>58\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<\/blockquote>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">No.1180 \u6276\u990a\u63a7\u9664\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p>\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u306e\u5e74\u9f62\u304c16\u6b73\u4ee5\u4e0a\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u305f\u4eba\u3092\u3044\u3044\u307e\u3059<\/p>\n<ul class=\"disc\">\n<li>\u516d\u89aa\u7b49\u5185\u306e\u8840\u65cf\u53ca\u3073\u4e09\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff08\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u304b\u3089\u990a\u80b2\u3092\u59d4\u8a17\u3055\u308c\u305f\u5150\u7ae5[\u91cc\u5b50]\u3084\u5e02\u753a\u6751\u9577\u304b\u3089\u7528\u8a9e\u3092\u59d4\u8a17\u3055\u308c\u305f\u8001\u4eba\u3092\u542b\u3080\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068<span class=\"markerYellow my-strong\">\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b<\/span><\/li>\n<li>\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<h4 class=\"no-tag\">\u914d\u5076\u8005\u63a7\u9664<\/h4>\n<p>\u914d\u5076\u8005\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c83\u6761\uff09\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306b<span class=\"markerYellow my-strong\">\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005<\/span>\u304c\u3044\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<table class=\"table table-striped table-bordered\">\n<tr>\n<th rowspan=\"2\">\n\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e<br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d\n<\/th>\n<th colspan=\"2\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<th>\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<th>\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>13\u4e07\u5186<\/td>\n<td>16\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<\/blockquote>\n<p>\u5f15\u7528\u5143\uff1a<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">No.1191 \u914d\u5076\u8005\u63a7\u9664\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"disc\">\n<li>\u7d0d\u7a0e\u8005\u3068\u6cd5\u5f8b\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068<span class=\"markerYellow my-strong\">\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/span><\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u306e\u307f\u306e\u6240\u5f97\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<h4 class=\"no-tag\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h4>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c83\u6761\u306e\uff12\uff09\u3068\u306f\u3001<span class=\"markerYellow my-strong\">\u914d\u5076\u8005\u306b48\u4e07\u5186\uff082019\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u6240\u5f97<\/span>\u304c\u3042\u308b\u305f\u3081\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c133\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<blockquote>\n<table class=\"table table-striped table-bordered\">\n<tr>\n<th rowspan=\"2\" colspan=\"2\"><\/th>\n<th colspan=\"3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>\n900\u4e07\u5186\u8d85\uff5e<br \/>\n950\u4e07\u5186\u4ee5\u4e0b\n<\/th>\n<th>\n950\u4e07\u5186\u8d85\uff5e<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b\n<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"9\">\n\u914d\u5076\u8005\u306e<br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d\n<\/td>\n<td>48\u4e07\u5186\u8d85\uff5e95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>95\u4e07\u5186\u8d85\uff5e100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>36\u4e07\u5186<\/td>\n<td>24\u4e07\u5186<\/td>\n<td>12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85\uff5e105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>105\u4e07\u5186\u8d85\uff5e110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>18\u4e07\u5186<\/td>\n<td>\uff19\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>110\u4e07\u5186\u8d85\uff5e115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>14\u4e07\u5186<\/td>\n<td>\uff17\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>115\u4e07\u5186\u8d85\uff5e120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>16\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>\uff16\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>120\u4e07\u5186\u8d85\uff5e125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>\uff18\u4e07\u5186<\/td>\n<td>\uff14\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>125\u4e07\u5186\u8d85\uff5e130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\uff16\u4e07\u5186<\/td>\n<td>\uff14\u4e07\u5186<\/td>\n<td>\uff12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u8d85\uff5e133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\uff13\u4e07\u5186<\/td>\n<td>\uff12\u4e07\u5186<\/td>\n<td>\uff11\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<\/blockquote>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">No.1195 \u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u53ca\u3073\u305d\u306e\u914d\u5076\u8005\u304c\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"disc\">\n<li><span class=\"markerYellow my-strong\">\u7d0d\u7a0e\u8005\u672c\u4eba<\/span>\u306e\u305d\u306e\u5e74\u306b\u304a\u3051\u308b<span class=\"markerYellow my-strong\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b<\/span>\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u914d\u5076\u8005\u304c\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u3053\u3068<\/li>\n<\/ul>\n<ul class=\"disc\">\n\u30a4\u3000\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<br \/>\n\u30ed\u3000\u7d0d\u7a0e\u8005\u672c\u4eba\u3068<span class=\"markerYellow my-strong\">\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b<\/span>\u3053\u3068<br \/>\n\u30cf\u3000\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<br \/>\n\u4e8c\u3000\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u3053\u3068<br \/>\n\u30db\u3000\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<br \/>\n\u3078\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u304c\u3042\u308b\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068<br \/>\n\u30c8\u3000\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53d7\u7d66\u8005\u306e\u6276\u990a\u89aa\u65cf\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3042\u308b\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\n<\/ul>\n<h4 class=\"no-tag\">\u533b\u7642\u8cbb\u63a7\u9664<\/h4>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c73\u6761\uff09\u3068\u306f\u3001<span class=\"markerYellow my-strong\">\u7d0d\u7a0e\u8005\u81ea\u8eab\u3084\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u5e74\u959310\u4e07\u5186\u4ee5\u4e0a\u203b\u3067\u3042\u308b\u5834\u5408\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u6700\u9ad8200\u4e07\u5186\u307e\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<\/span>\u5236\u5ea6\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u63a7\u9664\u984d\uff1a\u3010\u305d\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u7dcf\u984d\u3011\uff0d\u3010\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u3011\uff0d10\u4e07\u5186\u203b<br \/>\n\u203b\u305d\u306e\u5e74\u306e\u6240\u5f97\u5408\u8a08\u984d\u304c200\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u6240\u5f97\u5408\u8a08\u91d1\u984d\u306e\uff15%<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u3068<span class=\"markerYellow my-strong\">\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b<\/span>\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306a\u3069\u306e<span class=\"markerYellow my-strong\">\u89aa\u65cf<\/span>\u306e\u5206\u306e\u533b\u7642\u8cbb\u3092\u307e\u3068\u3081\u3066\u78ba\u5b9a\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u9069\u7528\u306b\u300c\u6276\u990a\u306e\u6709\u7121\u300d\u306f\u554f\u984c\u3068\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u305f\u3068\u3048\u3070\u59bb\u304c\u592b\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u59bb\u306e\u533b\u7642\u8cbb\u3092\u592b\u304c\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u592b\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u76f8\u7d9a\u7a0e\u3067\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u304c\u5224\u5b9a\u8981\u7d20\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3067\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u304c\u4f7f\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c\u6e1b\u984d\u3055\u308c\u308b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e4\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u571f\u5730\u306e\u5229\u7528\u72b6\u6cc1\u306b\u3088\u3063\u3066\u9069\u7528\u3059\u308b\u5236\u5ea6\u306e\u533a\u5206\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"markerYellow my-strong\">\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u30fb\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u30fb\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306e\u533a\u5206\u3054\u3068\u306b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u304c\u7279\u4f8b\u9069\u7528\u306e\u5224\u5b9a\u306b\u95a2\u4fc2<\/span>\u3057\u307e\u3059\u3002<\/p>\n<table class=\"table table-striped table-bordered\">\n<tr>\n<td>\u5236\u5ea6\u306e\u533a\u5206<\/td>\n<td>\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u304c\u95a2\u4fc2\u3059\u308b\u90e8\u5206<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/td>\n<td><span class=\"markerYellow my-strong\">\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u8005<\/span>\u3067\u3042\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u81ea\u5df1\u306e\u4e8b\u696d\u7528\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/td>\n<td><span class=\"markerYellow 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